USA > Massachusetts > Barnstable County > Harwich > Town annual reports of the selectmen and overseers of the poor of the town of Harwich 1951 > Part 3
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188.87
Public Welfare
11.15
School Department
36.97
High School Athletics
2.50
Miscellaneous
19.50
Insurance
82.43
Advertising
6.00
$1,055.97
Cemetery Bequests
1,000.00
Trust Funds - Income:
Caleb Chase Charity
(Bal. Jan. 1 - $373.91)
$ 100.00
Henry C. Brooks Medal
23.44
Johnson - Ulm Scholarship
1,650.00
Cemetery Perpetual Care
666.04
2,439.48
Total Receipts
$686,289.40
Cash Balance January 1, 1951
165,665.41
$851,954.81
DISBURSEMENTS For Year Ending December 31, 1951.
GENERAL GOVERNMENT:
Moderator
$75.00
Selectmen's Salaries
3,400.00
Selectmen's Clerk - Salary
2,000.00
Selectmen's Expense
455.92
Accountant's Salary
2,000.00
Accountant's Expense
250.00
Treasurer's Salary
1,700.00
Treasurer's Bond
212.00
Treasurer's Expense
435.70
Collector's Salary
2,300.00
Collector's Bond
327.00
Collector's Expense
899.80
Assessor's Salaries
3,000.00
Assessor's Expense
1,143.26
Assessor's Maps
1,780.00
Surveying Town Property
136.93
35
Relocation, Alteration and Layout
of Town Ways
2,885.00
Accepting Layout Woodbine Lane
25.00
Accepting Layout Meadow Lane 25.00
Accepting Relocation Park Street
25.00
Accepting Relocation Hoyt Road
40.00
Accepting Layout Witchmere Lane
25.00
Accepting Layout Braddock Lane
60.00
Accepting Layout Mandeville Road
25.00
Boundstones
150.00
Law Department
700.00
Settlement of Claims
2.00
Town Clerk's Salary
600.00
Town Clerk's Bond
5.00
Town Clerk's Expense
171.35
Elections and Registrations
1,972.85
Office Equipment
499.01
Exchange Building
4,998.33
Finance Committee Expense
60.00
Planning Board Expense
226.70
Tax Title Expense
50.77
$ 32,661.62
PROTECTION OF PERSONS AND PROPERTY :
Police Department
$18,089.25
Police Radios
1,177.00
Fire Department
15,747.93
Repairs to Engine No. 4
1,497.59
To Complete Heating System-Fire Station
206.75
Moth Department
2,497.50
Forestry Department
898.58
Control of Dutch Elm Disease
487.50
Sealer Weights and Measures
700.00
Marine Fisheries - State
356.75
Wire Inspector
800.00
Life Guard at Beach
405.00
Building Inspection
2,130.95
Civil Defense
2,620.73
$47,615.53
HEALTH AND SANITATION:
Board of Health
$1,999.34
Town Dump
2,000.00
Dental Clinic (School)
999.28
Town Nurse
2,500.00
Plumbing Inspector
1,278.00
Inspector of Animals
50.00
Inspector of Slaughtering
50.00
HIGHWAYS AND HARBORS:
Highway Surveyor's Salary
$ 2,700.00
Highways - General Repairs Snow Removal
25,349.03
3,503.34
Fences and Railings
598.20
Bridges
599.89
$8,876.62
36
Chap. 90 - 1951 Highway
Maintenance
3,008.96
Chap. 90 - 1950 Highway
Construction
4,921.66
Chap. 90 - 1951 Highway Construction
18.30
Street Lights
9,724.85
Harbor Master
50.00
Repairs Town Docks & Floats
580.51
Purchase Tractor Loader
2,200.00
$53,254.74
CHARITIES AND VETERANS' BENEFITS:
Board of Public Welfare
$600.00
Welfare Agent's Salary
1,675.00
Social Worker
1,155.00
Junior Clerk and Typist
1,120.00
Welfare Expense
596.97
Public Welfare (Including Outside
Poor, Other Towns and State)
17,436.15
Aid to Dependent Children - Town Fund 8,042.70
Aid to Dependent Children -
Administration Federal Grant
Salary-Welfare Agent-
$235.00
Salary-Social Worker-
165.00
Salary-Jr. Clerk Typist
160.00
560.00
Aid to Dependent Children -
Aid Federal Grant
6,337.16
Old Age Assistance - Town Fund
58,093.55
Old Age Assistance - Administration Federal Grant
Salary Welfare Agent
$910.00
Salary Social Worker
660.00
Salary Jr. Clerk Typist
640.00
Office Equipment
220.54
Meeting 7.00
2,437.54
Old Age Assistance - Aid
Federal Grant
38,332.15
Free Bed Account
1,000.00
Veterans' Benefits
9,262.64
$146,648.86
SCHOOLS AND LIBRARIES:
School Committee Salaries
$450.00
School Department
117,837.96
Special High School Lunch
8,159.81
Special Elementary School Lunch
13,599.36
New Elementary School Conctruction
813.57
High School Athletics
690.40
George Barden Federal Fund - E. P. A. Vocational Education
125.00
Vocational Education
565.86
37
Brooks Free Library Harwich Port Library Chase Library
2,740.18 900.00 900.00
$146,782.14
RECREATION AND UNCLASSIFIED:
Park Department
$2,396.71
Brooks Park - Baseball Field
855.00
Recreation Baseball
500.00
Band Concerts - Chatham Band
500.00
Recreation Commission
2,991.36
Repairs to Public Buildings
3,044.64
Addition to Welfare Department
1,660.00
Memorial Day and Armistice Day
260.00
Town Reports
1,027.00
Herring Committee Salaries
300.00
Cleaning Beaches and Repairs to Board Walks
670.00
Improving Town Beach - Pleasant Road West Harwich
403.75
Planting, Protection and Propagation of Shellfish
$ 686.95
Propagation of Fish and Game
76.15
Miscellaneous
277.97
Insurance
8,214.74
Advertising
394.89
Repainting Rooms - Brooks Block
600.00
Commemorative Markers for Town Squares
981.70
Unpaid Bills of 1950
1,187.97
Cemetery Commission
991.80
$28,020.63
WATER DEPARTMENT:
Water Commissoner's Salaries
$300.00
Water - Maintenance and
Operation Account
24,883.20
Water Service Installations
8,859.39
Water Extensions
3,879.41
Purchase Truck
1,207.33
Brooks Park
24,109.31
$63,238.64
MUNICIPAL INDEBTEDNESS:
Retirement of Water Bonds
$7,000.00
Interest on Water Bonds
770.00
Retirement of Schoolhouse Bonds
6,000.00
Interest on Schoolhouse Bonds
105.00
Retirement of Elementary School Bonds
18,000.00
Interest on Elementary School Bonds
6,100.00
$37,975.00
Federal Withholding Tax Proceeds Dog Licenses to County
14,812.70
780.00
Construction New Standpipe -
38
State Assessments:
617.05
State Parks and Reservations
3,952.24
Cape Cod Mosquito Control
641.33
State Audit of Municipal Accounts
46,211.75
Barnstable County Retirement System
1,928.14
Payment from E. & D. Surplus Revenue
.50
Trust Funds - Income:
371.35
Caleb Chase - Public Welfare
23.44
Henry C. Brooks Medal
Johnson-Ulm Scholarship U. S. Government Bonds Scholarships
775.00
1,650.00
Cemetery Perpetual Care Funds
666.04
Cemetery Bequests - Deposited in Cape Cod 5 Cents Savings Bank
1,000.00
REFUNDS:
Taxes:
Poll - 1951
$ 4.00
Personal Property - 1951
32.00
Real Estate - 1950
259.20
Real Estate - 1951
275.20
Motor Vehicle Excise - 1950
84.45
Motor Vehicle Excise
- 1951
699.96
Water Rates and Services
$1,354.81 38.00
Total Payments
$639,121.13
Cash on Hand December 31, 1951
212,833.68
$851,954.81
TRANSFERS FROM AVAILABLE FUNDS EXCESS AND DEFICIENCY, SURPLUS REVENUE Voted At Annual Town Meeting February 13 & 14, 1951.
Chap. 90 - 1951 Highway Maintenance
$ 3,000.00
Chap. 90. - 1951 Highway Construction
18,000.00
To Complete Heating System - Fire Station
1,900.00
Purchase Tractor Loader
2,200.00
$ 25,100.00
TRANSFERS FROM AVAILABLE FUNDS EXCESS AND DEFICIENCY, SURPLUS REVENUE Voted At Special Town Meeting November 2. 1951.
Public Welfare $ 3,000.00
TRANSFERS FROM RESERVE FUND DURING YEAR OF 1951
Appropriation
$ 8,000.00
Addition to Welfare Department
$ 1,660.00
County Tax, Barnstable
$875.00
39
Forestry Department
400.00
Police Radios
1,177.00
Advertising
103.00
Collector's Expense
100.00
Veterans' Benefits
2,500.00
Civil Defense
150.00
Accountant's Expense
50.00
Public Welfare
425.00
Selectmen's Expense
100.00
Police Department
1,089.48
Assessors' Expense
100.00
Total Transfers
7,854.48
Returned to Revenue
145.52
TOWN OF HARWICH BALANCE SHEET - DECEMBER 31, 1951 GENERAL ACCOUNTS
ASSETS
LIABILITIES AND RESERVES
Cash
$212,833.68
Sale of Real Estate Funds,
Trust Funds Income :
Caleb Chase Charity Fund,
102.56
$ 3,422.75
Accounts Receivable : Taxes:
Levy of 1951,
Poll,
$ 30.00
Premium on Loans
Federal Grants:
Aid to Dependent Children:
Administration,
Aid,
$ 849.00
1,491.94
22,784.23
$ 2,340.94
Motor Vehicle Excise:
Levy of 1950,
24.85
Levy of 1951,
2,629.03
Aid, 9,026.15
2,653.88
11,859.60
Tax Titles,
$ 2,741.83
Tax Possessions,
403.26
78.49
3,145.09
1,544.17
Unexpended Balances: Assessors' Maps, $220.00
Departmental: Old Age Assistance, Cities and Towns, $ 485.93
Surveying Town Property, 737.76
Relocation of Town Ways 115.00
Repairs to Engine No. 4, 2.41
Complete Heating System - Fire, 1,693.25
Control Dutch Elm Disease,
12.50
Welfare, Cities and Towns,
385.41
Marine Fisheries - State, 293.25
Civil Defense, 29.27
Schools,
772.79
3,137.88
Dredging Wychmere Harbor, 5,000.00
Dredging Allen's Harbor Entrance, 10,000.00
2,549.15
Personal Property, 1,093.44
Real Estate, 21,660.79
Old Age Assistance:
Administration,
$
2,833.45
14,200.54
Overestimates 1951:
State Parks and Reservations,
County Tax,
Aid to Dependent Children, State, 1,493.75
Water Rates and Services,
2,384.68 Improving Channel-Herring River, 10,000.00
Chap. 90 - 1951 Hwy. Cons., 17,981.70
State Aid to Highways - Chap. 90
1,000.00 Herring Brook Flume, 260.61
Seining Pool Construction,
500.00
Special High School Lunch,
2,433.22
Underestimate 1951: Cape Cod Mosquito Control,
324.65
Special Elem. School Lunch,
2,997.07
New Elem. School Construction,
2,208.88
High School Athletics,
406.74
Brooks Park - Baseball Field,
19.07
Improving Town Beach - Pleasant Rd., 96.25 Beach Erosion,
2,000.00
Commemorative Markers - Town Squares, 18.30
Unpaid Bills of 1950,
1.70
Water Extensions,
120.59
Purchase Truck - Water Dept.,
292.67
Construction Water Standpipe,
11,677.11
Overlay Surplus
Revenue Reserved until Collected: Tax Titles and Tax Possessions,
3,145.09
Motor Vehicle Excise Tax,
$ 2,653.88
Departmental,
3,137.88
2,384.68
Water, Aid to Highways, 1,000.00 $12,321.53
Excess and Deficiency-Surplus Revenue, 142,427.18
$ 250,977.14
$ 250,977.14
Overlay Deficit: Levy of 1950 Levy of 1951
907.60
1,805.45
69,117.35 $ 5,213.42
Net Funded or Fixed Debt,
DEBT ACCOUNTS $ 331,000.00 School Loans, Water Loan,
$ 296,000.00 35,000.00
$ 331,000.00
$ 331,000.00
TRUST AND INVESTMENT FUNDS
Trust and Investment Funds: Cash and Securities,
$ 83,322.84 Caleb Chase Charity Fund, Brooks Free Library Funds, Henry C. Brooks Medal Fund,
$ 10,478.93
5,199.01
1,198.82
Johnson - Ulm Scholarship Fund,
35,763.63
Cemetery Perpetual Care Funds,
29,882.16
Post-War Rehabilitation Fund,
800.29
$ 83,322.84
$ 83,322.84
Respectfully submitted, ALTHEA M. CHASE Town Accountant
TOWN OF HARWICH LEDGER ACCOUNT OF APPROPRIATIONS AND MISCELLANEOUS ACCOUNTS
Accounts
Balances Appropri- Cash
Reserve Expendi- Unexpended Balances Fund Trans- tures Balances to Carried to fers
Revenue 1952
75.00
75.00
Selectmen's Salaries
3400.00
3400.00
Selectmen's Clerk - Salary
2000.00
2000.00
Selectmen's Expense
400.00
100.00
455.92
44.08
Accountant's Salary
2000.00
2000.00
200.00
50.00
250.00
Treasurer's Salary
1700.00
1700.00
Treasurer's Bond
212.00
212.00
Treasurer's Expense
500.00
435.70
64.30
Collector's Salary
2300.00
2300.00
Collector's Bond
327.00
327.00
Collector's Expense
800.00
100.00
899.80
20
Assessors' Salaries
3000.00
3000.00
Assessors' Expense
1100.00
100.00
1143.26
56.74
Assessors' Maps
2000.00
1780.00
220.00
Surveying Town Property
874.69
136.93
737.76
Relocation, Alteration & Layout of Town Ways
3000.00
2885.00
115.00
Accepting Layout - Woodbine Lane
25.00
25.00
Accepting Layout - Meadow Lane
25.00
25.00
Accepting Relocation - Park Street
25.00
25.00
Accepting Relocation - Hoyt Road
40.00
40.00
Accepting Layout - Witchmere Lane
25.00
25.00
Accepting Layout - Braddock Lane
60.00
60.00
Accepting Layout - Mandeville Road
25.00
25.00
Boundstones
150.00
150.00
Law Department
700.00
700.00
Jan. 1, 1951 ations Receipts
Moderator
Accountant's Expense
Accounts
Balances Appropri- Cash Receipts
Reserve Expendi- Unexpended Balances Fund Trans- tures Balances To Carried to fers Revenue 1952
Settlement of Claims
250.00
2.00
248.00
Town Clerk's Salary
600.00
600.00
Town Clerk's Bond
5.00
5.00
Town Clerk's Expense
200.00
171.35
28.65
Elections & Registrations
2000.00
1972.85
27.15
Office Equipment
500.00
499.01
.99
Exchange Building
5000.00
4998.33
1.67
Finance Committee Expense
150.00
60.00
90.00
Planning Board Expense
300.00
226.70
73.30
Tax Title Expense
100.00
50.77
49.23
Certification of Town Notes
10.00
Police Department
17000.00
1089.48
18089.25
.23
Police Radios
1177.00
1177.00
Fire Department
15750.00
15747.93
2.07
Repairs Fire Engine No. 4
1500.00
1497.59
**
2.41
To Complete Heating System - Fire Station
1900.00
206.75
1693.25
Moth Department
2500.00
2497.50
2.50
Forestry Department
500.00
400.00
898.58
1.42
Control of Dutch Elm Disease
500.00
487.50
12.50
Sealer of Weights and Measures
700.00
700.00
Marine Fisheries - State
250.00
400.00
356.75
293.25
Wire Inspector
800.00
800.00
Life Guard at Beach
450.06
405.06
45.00
Building Inspection
2400.00
2130.95
269.05
Civil Defense
2500.00
150.00
2620.73
29.27
Board of Health
2000.00
1999.34
.66
Town Dump
2000.00
2000.00
Dental Clinic
1000.00
999.28
.72
Town Nurse
2500.00
2500.00
Plumbing Inspector
1500.00
1278.00
222.00
10.00
Jan. 1, 1951 ations
Accounts
Balances Appropri- Jan. 1, 1951 ations
Cash Receipts
Reserve Expendi- Unexpended Balances Fund Trans- tures Balances To Carried to fers
Revenue 1952
50.00
50.00
Inspector of Animals Inspector of Slaughtering
50.00
50.00
Highway Surveyor - Salary
2700.00
2700.00
375.80
25349.03
26.77
Highways - General Repairs Snow Removal
4000.00
3503.34
496.66
Fences & Railings
600.00
598.20
1.80
Bridges
600.00
599.89
.11
Dredging Wychmere Harbor
5000.00
Dredging Allen's Harbor Entrance
3000.00
7000.00
Improvement Channel - Herring River 5000.00
5000.00
10000.00
Chap. 90 - 1951 Highway Maintenance
9.00
3008.96
.04
Chap. 90 - 1950 Highway
12480.38
4921.66
7558.72
Chap. 90 - 1951 Highway Construction
18000.00
18.30
17981.70
Street Lights
9879.00
9724.85
154.15
Herring Brook Flume - Long Pond
260.61
260.61
Seining Pool Construction
500.00
500.00
Harbor Master
50.00
50.00
Repair - Town Docks & Floats
700.00
580.51
119.49
Purchase Tractor Loader - Hwy. Dept.
2200.00
2200.00
Board of Public Welfare
600.00
600.00
Welfare Agent - Salary
1675.00
1675.00
Social Worker - Salary
1155.00
1155.00
Junior Clerk & Typist - Salary
1120.00
1120.00
Welfare Expense
600.00
596.97
3.03
Public Welfare
14000.00
11.15
425.00
17436.15
Aid to Dependent Children - Town Fund
3000.00
8000.00
42.70
8042.70
5000.00 10000.00
3000.00
Construction
25000.00
Accounts
Balances Appropri-
Jan. 1, 1951 ations
Cash Receipts
Reserve Expendi- Unexpended Balances Fund Trans- tures Balances To Carried to fers
Revenue
1952
Aid to Dependent Children - Adm. Federal Grant
648.41
760.59
560.00
849.00
Aid to Dependent Children - Aid Federal Grant
2146.46
5682.64
6337.16
1491.94
Old Age Assistance - Town Fund
58000.00
93.55
58093.55
Old Age Assistance - Adm. Grant
2345.95
2925.04
2437.54
2833.45
Old Age Assistance Aid. Federal Grant
3954.79
43403.51
38332.15
9026.15
Free Bed Account
1000.00
1000.00
Veterans' Benefits
6850.00
188.87
2500.00
9262.64
276.23
School Committee - Salaries
450.00
450.00
School Department
117942.00
36.97
117837.96
141.01
Special High School Lunch Account
1685.55
1000.00
7907.48
8159.81
2433.22
Special Elementary School Lunch Account
2082.21
1000.00
13514.22
13599.36
2997.07
New Elementary School
3022.45
813.57
2208.88
High School Athletics Account
500.00
696.75
** * 99.61
406.74
George Barden - Federal Fund - Vocational Education
125.00
125.00
Vocational Education
1050.00
565.86
484.14
Brooks Free Library
2200.00
*
540.18
2740.18
Harwich Port Library
900.00
900.00
Chase Library
900.00
900.00
Park Department
2400.00
2396.71
3.29
Brooks Park - Baseball Field
874.07
855.00
** 19.07
Recreation - Baseball
500.00
500.00
Construction Account
690.40
Accounts
Balances Appropri- Jan. 1, 1951 ations
Cash Receipts
Reserve Expendi- Unexpended Balances Fund Trans- tures Balances To Carried to Revenue fers 1952
500.00
Recreation Commission
3000.00
2991.36
8.64
Repairs of Public Buildings
4500.00
3044.64
1455.36
Addition to Welfare Department .
1660.00
1660.00
Memorial & Armistice Day
400.00
260.00
140.00
Town Reports
1027.00
1027.00
Herring Committee
300.00
300.00
Reserve Fund
8000.00
7854.48
145.52
Cleaning Beaches and Repairs to Board Walks
800.00
670.00
130.00
Improving Town Beach -
Pleasant Road - W. Har.
500.00
403.75
** 96.25
Beach Erosion
1000.00
1000.00
2000.00
Planting, Protection and Propagation of Shellfish
1000.00
686.95
313.05
Propagation of Fish and Game
100.00
76.15
23.85
Miscellaneous
300.00
19.50
277.97
41.53
Insurance
10000.00
82.43
8214.74
1867.69
Advertising
300.00
6.00
103.00
394.89
14.11
Repainting Rooms - Brooks Block
600.00
600.00
Commemorative Markers in Town Squares
1000.00
981.70
Unpaid Bills of 1950
1189.67
1187.97
**
1.70
Cemetery Commission
1000.00
991.80
8.20
Water Commissioners' Salaries
300.00
300.00
Water Dept. - Maintenance & Operation
27090.00
24883.20
2206.80
Water Dept. - Service Installations
10000.00
8859.39
1140.61
Water Extensions
4000.00
3879.41
120.59
Purchase Truck - Water Dept.
1500.00
1207.33
* * 292.67
Construction New Standpipe - Brooks Park
35786.42
24109.31
** 11677.11
18.30
Band Concerts - Chatham Band
500.00
Accounts
Balances Appropri-
Jan. 1, 1951 ations
Cash Receipts
Reserve Expendi- Unexpended Balances Fund Trans- tures Balances To Carried to Revenue fers 1952
Retirement of Water Bonds
7000.00
7000.00
Interest on Water Bonds
770.00
770.00
Retirement of Schoolhouse Bonds
6000.00
6000.00
Interest on Schoolhouse Bonds
105.00
105.00
Interest on Tax Anticipation Loans
200.00
200.00
Retirement of Elementary School Bonds
18000.00
18000.00
Interest on Elementary School Bonds
6100.00
6100.00
76036.99
514496.85 76156.20
7854.48
573027.87
18198.76
83317.89
* Transfer of County Dog Fund.
** Balances of special appropriations to be included in article of 1952 warrant for return to Surplus Revenue by town vote.
*** Adjustment
49
Report of Collector of Taxes
1951
PERSONAL PROPERTY TAXES - 1950
Outstanding January 1, 1951
$ 1,137.60
Payments to Treasurer
$ 943.20
194.40
Abatements
$ 1,137.60
PERSONAL PROPERTY TAXES - 1951
Commitments as per Warrants Refunds 32.00
$ 29,769.28
$ 29,801.28
Payments to Treasurer
$ 27,906.24 801.60
Abatements
Outstanding December 31, 1951
1,093.44
$ 29,801.28
REAL ESTATE TAXES - 1950
Outstanding January 1, 1951 Refunds
$ 26,552.27
259.20
$ 26,811.47
Payments to Treasurer
$ 25,854.59
Abatements
745.20
Tax Titles Taken
211.68
$ 26,811.47
REAL ESTATE TAXES - 1951
Commitments as per Warrants Refunds
$ 333,653.76
275.20
$ 333,928.96
Payments to Treasurer
$ 305,609.29
Abatements
5,904.96
Added to Tax Titles
753.92
Outstanding December 31,1951
21,660.79
$ 333,928.96
POLL TAXES - 1950
Outstanding January 1, 1951 Payments to Treasurer $ 2.00
$ 6.00
Abatements
4.00
$ 6.00
50
POLL TAXES - 1951
Commitments as per Warrants Refunds
$ 2,346.00
4.00
$ 2,350.00
Payments to Treasurer
$ 1,806.00
Abatements
514.00
Outstanding December 31, 1951
30.00
$ 2,350.00
MOTOR EXCISE TAXES - 1950
Outstanding January 1, 1951
$ 2,090.38
Commitments as per Warrants
510.14
Refunds
84.45
$ 2,684.97
Payments to Treasurer
$ 2,130.65
Abatements
529.47
Outstanding December 31, 1951
24.85
$ 2,684.97
MOTOR EXCISE TAXES - 1951
Commitments as per Warrants Refunds
$ 34,551.09
699.96
$ 35,251.05
Payments to Treasurer
$ 28,762.55
Abatements
3,859.47
Outstanding December 31, 1951
2,629.03
$ 35,251.05
Respectfully submitted, LESLIE V. NICKERSON, Collector of Taxes.
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Report of State Auditor
Mr. Francis X. Lang Director of Accounts Department of Corporations and Taxation
State House, Boston
Sir :
As directed by you, I have made an audit of the books and accounts of the town of Harwich for the period from March 7, 1950, the date of the previous examination, to January 27, 1951, the following report being submitted thereon :
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection, were examined, checked, and verified by comparison with the books of the treasurer and the town accountant.
The ledger accounts were analyzed. The receipts, as recorded, were checked with the treasurer's books, while the payments were compared with the warrants authorizing them and with the treasurer's records of payments.
The appropriation accounts were checked with the town clerk's records of town meeting proceedings and the recorded transfers from the reserve fund were verified by comparison with the records of the finance committee.
A trial balance was taken off, proving the accounts to be in balance, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on January 27, 1951.
The books and accounts of the town treasurer were examined and checked in detail. The recorded receipt were analyzed and compared with the records in the departments collecting money for the town and with other sources from which money was paid into the town treasury, while the payments were checked with the selectmen's warrants auth- orizing the disbursement of town funds. The cash balance on January 27, 1951 was proved by reconciliation of the bank balance with a statement furnished by the bank of deposit.
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The payments on account of maturing debt and in- terest were proved with the amounts falling due during the period covered by the audit and checked with the cancelled securities on file.
The records of tax titles and tax possessions held by the town were examined and checked. The amounts added to the tax title accounts were compared with the collector's records, the redemptions of tax titles were checked to the treasurer's cash book, the disclaimers were verified, and the tax titles and tax possessions on hand were listed, recon- ciled with the accountant's ledger, and compared with the records in the Registry of Deeds.
The books and accounts of the tax collector were ex- amined and checked. The tax, motor vehicle and trailer ex- cise, and assessment accounts outstanding at the time of the previous examination and all subsequent commitments were audited and reconciled with the assessor's warrants. The payments to the treasurer were checked to the treasur- er's cash book, the recorded abatements granted, and the outstanding accounts were listed and proved.
The records of departmental accounts receivable were examined and checked. The charges were proved, the pay- ments to the treasurer were compared with the treasurer's recorded receipts, and the outstanding accounts were listed.
The commitments of water rates and services were ex- amined and checked. The recorded payments to the treasur- er were compared with the treasurer's cash book, the abate- ments were verified, and the outstanding accounts were listed and proved.
Verification of the outstanding tax, motor vehicle and trailer excise, departmental, and water accounts was made by sending notices to a number of persons whose names ap- peared on the books as owing money to the town, and from the replies received thereto it appears that the accounts, as listed, are correct.
The records of licenses and permits issued by the select- men, the town clerk, and the health department were ex- amined and checked, and the payments to the State and to the town treasurer were verified.
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The records of receipts from rentals of town buildings, of the sealer of weights and measures, and of the school and library departments were examined, checked, and re- conciled with the treasurer's books.
The surety bonds of the officials required by law to furnish them for the faithful performance of their duties were examined and found to be in proper form.
The accurate manner in which the work of the town treasurer and the town accountant has been performed is worthy of commendation, and the good financial condition of the town is largely due to the efficient work of the tax collector in securing prompt settlement of the tax and ex- cise levies committed to him for collection.
In addition to the balance sheet referred to there are appended to this report tables showing a reconciliation of the treasurer's cash, summaries of the tax, motor vehicle and trailer excise, assessment, tax title, departmental, and water accounts, together with tables showing the condition and transactions of the trust and investment funds.
For the cooperation received from the officials of the town while engaged in making the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted, Herman B. Dine (signed) Assistant Director of Accounts - -
1951 Report Harwich Water Department
To the Citizens of the Town of Harwich :
We herewith submit for your consideration a report of the activities of your Water Department covering the period from October 1951 to December 31, 1951.
With sincere regret we accepted the resignation early in October of Mr. John W. Hughes, who had served this department as Superintendent most faithfully and efficiently
54
since 1941. We extend to him best wishes for success in his new work.
Mr. John K. Donnelly, who had been associated with the Falmouth Water Department, was appointed to replace Mr. Hughes as Superintendent, and commenced his duties on October 11.
The fall program was outlined, and the first item o! major importance was to make extensive repairs on our Fairbanks Morse Diesel Engine. It was decided to employ the Hathaway Machinery Company of Fairhaven to attend to this work. A small crack was found in the cylinder head causing water leakage, and a large amount of wear was found in the connecting rod and bearing, which necessitated a rebabbitting job. Double seal piston rings were replaced and the engine thoroughly cleaned. The water pump at- tached to this engine was also overhauled and brought up to its full pumping capacity. Lack of funds this year pro- hibited the servicing of the Sterling Diesel Engine, but it will be essential to have this put in good mechanical con- dition before the busy summer season. The interior of the Pumping Room was painted and other equipment repaired as needed. Our outside maintenance work included the usual inspection of hydrants, and this year all hydrants were numbered to facilitate location.
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