USA > Massachusetts > Plymouth County > West Bridgewater > Town annual reports of the selectmen, overseers of the poor, town clerk, and school committee of West Bridgewater for the year ending 1920-1924 > Part 13
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Legislative Department:
1. Moderator, 25.00
Executive Department:
1. Selectmen, 900.00
Financial Department:
1. Town Accountant, 700.00
2. Treasurer and Collector, 1,100.00
3. Assessors, 3
1,200.00
4. Other financial officers and accounts, 60.00
Other General Departments:
1. Town Clerk, 550.00
2. Law, 75.00
3. Election and Registration, 300.00
Municipal Buildings:
1. Town Hall and Offices, 2,300.00
Protection of Persons and Property :
1. Police, 1,200.00
2. Dog Officer, 15.00
3. Fire Department, including equipment, 1,600.00
4 Hydrants, 1,000.00
5. Sealer of Weights and Measures, 150.00
6. Moth Extermination, 2,800.00
7. Tree Warden, 500.00
46
Health and Sanitation:
1. Board of Health, 1,200.00
2. Inspection of Animals,
100.00
3. Inspection of Slaughtering, 500.00
Highways, Bridges and Sidewalks,
6,150.00
Street Lights,
1,200.00
Charities,
3,500.00
State Aid,
750.00
Soldiers' Relief and Military Aid,
400.00
Public Library,
604.00
Care of Monument Grounds,
60.00
Parks,
25.00
Memorial Day Observance,
125.00
Printing and distribution of Town Reports,
325.00
Liability Insurance,
300.00
Fire Insurance, 400.00
Reserve Fund,
2,000.00
Care of Cemeteries,
150.00
Interest, 2,500.00
Town Meeting.
The Annual Town Meeting shall be held on the first Mon- day in March in each year for the election of such officers and the determination of such matters as by law are required to be elected or determined by ballot; and all other business shall be considered by adjournment to the second Monday in March at 7.30 p. m. (By-Laws: Art. I, Sec. 2.)
ELLIS S. LELACHEUR, ORVIS F. KINNEY, JAMES A. HEMENWAY,
Selectmen.
Report of Superintendent of Moth Work.
PAYMENTS.
Labor and wages,
$2,202.82
Chris Read, transportation,
51.00
Standard Oil Co., gasoline,
50.70
Freight charges,
10.99
Carting,
5.25
Insurance,
9.50
Wm. H. Bassett, auto truck,
535.00
Repairs on sprayer,
17 61
Auto jack,
9.00
Telephone toll calls,
.70
Expense to Boston,
3.50
Ledger,
.90
$2,896.97
RECEIPTS.
Reimbursed by State,
$1,980.90
Received for lead,
55.72
Arthur C. Peckham,
20.00
Mrs. Mary Alger,
6.00
Charles Sullivan,
2.50
$2,065.12
49
INVENTORY OF GYPSY MOTH SUPPLIES.
2 spraying machines
400 feet of Hose 25 gals. creosote 2 ladders
6 axes 1 6' cross-cut saw
3 small saws 1 push cart
1 rake
12 long handled brushes
2 5-gal. cans
10 gals. cylinder oil 1 auto truck 6 pruners
CHRISTOPHER READ, Local Superintendent.
Report of Tree Warden.
RECEIPTS.
From State,
$24.00
Damage to trees,
10.00
State Highway Commission,
6.00
Appropriation,
300.00
$340.00
PAYMENTS.
Labor,
$277.25
C. W. H Moulton, ladder,
19.50
Orvis F. Kinney, supplies,
1.85
Brockton Gas Co., tar,
.80
Irvin Lothrop, auto hire,
2.00
$301.40
CHRISTOPHER READ, Tree Warden.
Report of Sealer of Weights and Measures.
RECEIPTS.
Appropriation, Sealing fees,
$200.00
32.72
$232.72
PAYMENTS.
Christopher Read, sealer,
$78.50
Boston Nickel Plating Co.,
8.75
L. Richmond Co., supplies,
4.75
Geo. L. Packard, labor,
8.00
Geo. H. Stone, stock and labor,
13.32
American Express Co.,
2.01
W. and L. E. Gurley, supplies,
78.84
$194.17
CHRISTOPHER READ
Sealer.
Report of Inspector of Animals and Slaughtering.
There have been inspected during the past year 100 stables and 962 cattle. Of these 9 were quarantined and 9 killed and found to contain Tuberculosis. Besides the cattle there were 71 hogs, 2 goats, and 19 sheep inspected.
Under the head of Slaughtering the number of animals slaughtered were:
Calves,
985
Hogs,
850
Cattle,
40
Sheep,
2
Goats,
2
Total,
1,879
Animals condemned:
8
Hogs, Calves,
7
Total,
15
DAVID DAILEY,
Inspector.
Report of Superintendent of Streets.
,
To the Honorable Board of Selectmen and Citizens of West Bridgewater:
Inventory of equipment of the Town for the Highway Department consists of 2 road scrapers, 1 road plow, picks, shovels, rakes, bars, forks, lanterns, tar kettle, and 9 snow plows.
A FEW REMARKS.
The roads of West Bridgewater the past year have had a very hard season for them so many hard rains which did a lot of damage, and a great deal of extra travel over them owing to so many roads being closed to travel in other towns making detours out of West Bridgewater roads.
I have always wanted the Town to buy a Steam Roller and I think it the best money ever spent for the Town, for with the gravel that is on the roads in West Bridgewater we could have good smooth roads for a long time until we could get more black roads, and in making roads the steam roller is the main thing.
I also think the Town ought to keep a few men and team or truck working on the roads most all the time, same as in other towns.
You will notice that I have not said any thing on money affairs. Bills approved are at the office of the Selectmen in
54
the hands of Town Accountant and will be shown in his report to the town.
I want to thank the Selectmen for the way they helped me this past year on the roads and think that you will see good results on the roads this year, better than last, which was an awful hard year for road building.
GEORGE G. TUCKER, Superintendent of Streets,
Water Commissioners' Report.
During the year 1922 there have been 28 new services installed; 5 hydrants set, three in new locations and two replacing old ones which were demolished by being struck by autos.
The department has laid new main pipe
on Forest Street, 1,800 ft.
on Copeland Street, 950 ft.
on Sinnott Street, 300 ft.
Number of hydrants in use
121
Number of water services 720
For detailed report of the receipts and expenditures of the department, reference is made to the report of the town accountant.
While the payment of water rates has been somewhat more prompt than last year, the Commissioners wish to see more improvement the ensuing year. The rules and regu- lations of the department empower the Commissioners to shut off the water for delinquency in the payment of water rates, but it is a power which they very much dislike to use if possible to avoid. The prompt payment of rates also saves the Collector the time and expense of sending out delinquency notices, and reduces to a minimum the cost of collection.
Another obstacle in the matter of collection of water rates is caused by the transfer of property, and the de-
56
partment will be greatly aided if it is notified at once of the sale or purchase of property that is connected to the water system.
The matter of reduction in rates is one which the Commissioners have seriously considered, and they have consulted the "The Division of Accounts of the State" for their opinion in the matter. Their opinion is that with the increase in the cost of water, which is 25 per cent. more than when the water was first used; the increase in the pay of labor; and the greatly increased cost of pipe and fit- tings, which is greatly more than double that of a few years ago, it would be very unwise at this time to change the rates.
The safest way to arrive at a basis of rate making is for the water department to have a complete record of its assets and liabilities; receipts and disbursements, and to insist that its finances be kept in a separate account. In this way it will know with some degree of accuracy what its obligation will be, and can arrive at a rate that will take care of it. But this rate should enable it to always have a surplus, except at times of heavy expense for extension or enlargement.
A careful analysis of the Town Accountant's report of this and previous years, we think will prove to all tax- payers that the present rates are very fair. This year, as well as preceding years, the department has made quite extensive extensions in the water mains, without having had to issue new bonds, but of course if there are to be any very large extensions in mains, the cost of installation will- have to be met by a new bond issue. The present annual payment on water bonds is $3,700.00, and the interest cost this year was $2,887.60. If no new bonds are issued the decrease in interest charge will be $148.00 a year until the next issue of bonds is retired. The total Water Bond issue
57
of the town was $110,000.00, which has been reduced to $69,840.00, making a reduction of $40,160.00, which the department believes is a very creditable showing.
In many municipalities where the rates are low in comparison with ours, there has been a deficit in the water department which has had to be met by a town appropria- tion, a very unfair method to property owners, but one which must be used where the water receipts are not ade- quate to meet the expenditures. In some towns there is an exorbitant charge for hydrant service to delude the people, while other towns have had to issue new bonds to keep the rates low, but all of these practices are costly, and eventually must be paid by property owners, whether or not they are water takers.
The Commissioners of the town are endeavoring to conduct the department for the best interests of the tax- payers, and will be pleased to recommend a reduction in rates just as soon as the financial condition of the depart- ment permits, but will oppose the curtailing of the income from water rates so that it will be necessary to have the town raise money by taxation to make up any deficit.
ORVIS F. KINNEY, HERVEY DUNHAM, WARREN P. LAUGHTON. Water Commissioners of West Bridgewater.
Report of Collector of Water Department.
WATER RATES 1920-1921.
Outstanding Jan. 1, 1922
$3,778.92
Collections
$3,367.49
Abatements
303.68
Outstanding Dec. 31, 1922
107.75
$3,778.92
WATER RATES 1922.
Commitments
$14,789.15
Collections
$12,250.14
Abatements
109.00
Outstanding Dec. 31, 1922
2,430.01
$14,789.15
FRANK L. HOWARD,
Collector.
Report of the Collector of Taxes.
TAXES OF 1919.
Outstanding Jan. 1, 1922
Abatements, 1922
$608.47 608.47
TAXES OF 1920.
Outstanding Jan. 1, 1922
$4,288.03
Refunds
4.49
Over payment
1.22
$4,293.74
Collections
$4,210.05
Abatements
70.15
Outstanding Dec. 31, 1922
13.54
$4,293.74
A
TAXES OF 1921.
Outstanding Jan. 1, 1922
$14,806.52
Refunds
18.28
$14,824.80
Collections
$12,524.13
Abatements
18.86
Outstanding Dec. 31, 1922
2,281.81
$14,824.80
60
TAXES OF 1922.
Commitments Refunds
$76,107.78 6.00
-
$76,113.78
Collections
$56,285.06
Abatements
508.07
Outstanding Dec. 31, 1922
19,320.65
$76,113.78
FRANK L. HOWARD, Collector.
Report of Treasurer.
Cash balance Jan. 1, 1922
$8,464.58
Total receipts for the year 1922
167,358.44
$175,823.02
Total payments for the year 1922
162,340.71
Cash balance Dec. 31, 1922
$13,482.31
FRANK L. HOWARD, Treasurer.
Report of Town Accountant.
RECEIPTS.
TAXES.
Current year :
Property and Poll
$45,235.66
Previous years
16,733.93
From State:
Income
3,178.68
Income, Schools
7,998.50
Corporations
983.32
National Bank
444.28
Soldiers' Exemption
76.32
Street Railroad
161.58
$74,812.27
LICENSES AND PERMITS.
Licenses :
Junk
$45.00
Used Car
40.00
Sunday
22.00
Victuallers
12.00
Slaughtering
10.00
$129.00
62
FINES AND FORFEITS.
Fines-Court $238.00
GRANTS AND GIFTS.
From State:
Inspection of Animals
$50.00
Schools-Superintendent's Salary
1,199.94
Massachusetts School Fund
6,691.27
From County-Dog licenses
505.92
$8,447.13
GENERAL GOVERNMENT.
Town Hall, rent
$560.00
PROTECTION OF PERSONS AND PROPERTY.
Sealer of Weights and Measures
$56.72
Gypsy Moth, reimbursement from State
$1,980.90
Gypsy Moth, M. E. Alger
6.00
Gypsy Moth, C. E. Sullivan
2.50
Gypsy Moth, A. C. Peckham
20.00
Gypsy Moth, Lead
55.72
$2,065.12
Tree Warden
$16.00
HEALTH.
Reimbursement from individuals $75.14
63
HIGHWAYS AND BRIDGES.
From State:
West Centre Street
$5,000.00
From County-No. Elm Street
5,000.00
$10,000.00
CHARITIES.
From State:
Reimbursement for Mothers' Aid $1,050.00
Reimbursement for relief given 34.35
From Cities and Towns :
Reimbursement for Mothers' Aid 156.00
Reimbursement for relief given
33.25
$1,273.60
SOLDIERS' BENEFITS.
From State: State Aid $690.00
SCHOOLS.
Trustees of Howard Funds
$1,000.00
Sale of Books
19.20
Library : Fines, etc.
$1,019.20 $24.94
RECREATION.
Sale of grass $20.00
64
PUBLIC SERVICE ENTERPRISE.
Water Department:
Sale of water, rates
$15,420.22
Sale of material
170.38
Transfer from Construction
Reserve Fund
1,723.92
Adjustment
27.03
Interest on Reserve Fund
95.18
$17,436.73
INTEREST.
On taxes
$899.36
On deposits
273.27
On Highway Loan
95.63
$1,268.26
MUNICIPAL INDEBTEDNESS.
Revenue Loans
$20,000.00
Highway Loans
17,000.00
$37,000.00
AGENCY AND TRUST.
Agency :
State Tax
$4,800.00
Civilian War Poll Tax
2,634.00
County Tax
3,615.40
$11,049.40
65
Trust:
Income, Cemetery Perpetual Care
Fund
$45.00
Income, Library Funds
767.28
$812.28
REFUNDS.
Taxes
$33.25
Schools
315.55
Hall
31.50
Insurance
67.53
Water
12.00
$459.83
$167,453.62
Cash Balances :
General
$8,062.33
Water
402.25
$8,464.58
$175,918.20
66
PAYMENTS.
DEPARTMENTAL-GENERAL GOVERNMENT.
EXECUTIVE DEPARTMENT.
Selectmen :
Salaries and expenses
$511.00
Stationery and postage
7.72
Printing and advertising
22.17
Printing warrants
21.75
Auto hire
27.50
Posting warrants
12.00
Survey and Blue Print
21.25
Express
.38
$623.77
FINANCIAL DEPARTMENT.
Town Accountant :
Salary
600.00
Telephone
22.29
Supplies
4.25
$626.54
Auditing Municipal accounts
338.78
Collector and Treasurer:
Salary
$700.00
Clerk
31.00
Official Bond
77.00
Stationery and Postage
82.13
Printing and Advertising
64.68
Telephone
28.71
Traveling expenses
64.74
Rent of safe deposit box
3.00
$1,051.26
67
Assessors :
Salaries
$851.00
Transfers
38.00
Clerk
145.50
Stationery and Postage
2.00
Printing and Advertising
34.65
Auto hire
33.50
Express
.37
$1,105.02
Other finance offices and accounts :
Certification of Notes
$42.00
Printing coupon sheets
21.76
$63.76
OTHER GENERAL DEPARTMENTS.
Town Clerk :
Salary
$399.96
Traveling expenses and telephone
12.55
Administering oath
18.00
Repairing Typewriter
15.00
Stationery and Postage
5.75
Printing and Advertising
11.95
Posting dog notices
3.00
Clerk
10.00
Books
14.96
Work on recount
3.00
$494.17
LAW. 1
Town Counsel List of Jurors
$5.00
6.25
$11.25
68
Election and Registration :
Registrars
$111.00
Election officers
274.88
Equipment
4.00
Posting registration notices
9.00
Printing and advertising
71.50
Meals
36.00
$506.38
MUNICIPAL BUILDINGS.
Town Hall and Offices :
Janitor
$770.76
Telephone
60.36
Light
142.79
Adding Machine
325.00
Fuel
625.84
Repairs
375.18
Water
21.00
Janitors' supplies
18.76
Installing new light
18.73
Tuning piano
7.30
Ink
3.83
Express and Freight
.98
$2,370.53
PROTECTION OF LIFE AND PROPERTY.
Police :
Wages
809.06
Use of autos
143.00
Telephone
30.46
Sampling liquor
4.00
Silent policeman
51.95
69
Uniform Signs
58.50
18.00
$1,114.97 $8.00
Dog officer
Fire Department :
Wages
$547.45
Wiring Alarm System
92.81
Truck insurance
4.25
Equipment
105.35
Equipment, new hose
187.50
Repairs
6
271.86
Supplies
92.02
Express
.44
Telephone
92.42
Water for hydrants
1,000.00
Bonus
150.00
Printing
9.60
$2,553.70
FORESTRY EXTERMINATION
Superintendent, salary
$956.26
Wages
1,028.93
Team spraying
217.63
Printing
.90
Tools
9.00
Transportation
51.00
Freight and Carting
15.74
Truck
535.00
Truck, insurance
9.50
Telephone
.70
Supplies and repairs
68.81
Traveling expenses
3.50
$2,896.97
70
Tree Warden :
Salaries and wages
$277.00
Auto hire
2.00
Supplies
.30
Equipment
22.10
$301.40
INSPECTION-SEALER OF WEIGHTS AND MEASURES
Salary
$78.50
Equipment
76.78
Printing
2.06
Express and Freight
2.01
Repairs
13.50
Repairs on U. S. Scales
21.32
$194.17
HEALTH AND SANITATION.
Board of Health, quarantine, vital
statistics, and other expenses :
Salaries
$45.55
Plymouth County Hospital
128.70
Brockton Hospital
122.14
Cleaning drains
4.75
Quarantine
28.00
Fumigation
4.50
Vital statistics
113.75
Bac. examinations
84.00
$531.39
71
INSPECTION-ANIMALS AND SLAUGHTERING.
Animals : Salaries
$100.00
Slaughtering : Salaries
$408.00
Telephone
27.11
$435.11
HIGHWAYS AND BRIDGES.
Superintendent's salary
$504.00
Labor on streets
2,561.50
Sand and Gravel
44.10
Cinders
34.50
Cement, Tile and Lumber
183.48
Labor on drains
25.20
Blasting
5.00
Road Scraper
425.00
Other equipment
28.06
Repairs
20.50
Oil and Oiling
416.63
Snow removel
218.00
Supplies
427.00
Express
.37
State Highway tax
316.10
$4,786.71
WEST CENTRE STREET.
Construction Weighing
$10,135.88 63.00
$10,198.88
72
NORTH ELM STREET.
Construction Grades Weighing
$18,663.04 5.75 163.50
$18,832.29
STREET LIGHTING.
Edison Electric Illuminating Co. $918.00
Edison Electric Illuminating Co., New Lights
116.26
$1,034.26
CHARITIES.
Aid rendered to persons residing in town and settled therein $636.74
Aid to persons settled in town re- siding elsewhere 459.21
Aid to persons residing in town, set- tled elsewhere 1,531.24
$2,627.19
SOLDIERS' BENEFITS.
State Aid
$702.00
Soldiers' Relief
279.40
Soldiers' Burial
60.00
$1,041.40
73
EDUCATION.
General:
School committee, salaries
$276.00
Superintendent, salary
1,566.66
School physicians, salaries
200.00
Clerks
60.00
Truant officers
50.50
Stationery, printing and postage
4.80
Telephones
125.70
Traveling expenses, Superintend- ent and teachers
478.43
School census
22.02
First aid cabinet
4.87
School nurse:
Salary
630.00
Traveling expenses
173.90
Equipment
44.75
Teachers' salaries, elementary
18,624.27
Teachers' salaries, high
11,642.50
Text and Reference books:
Elementary
740.00
High
344.57
Equipment and Supplies :
Elementary
718.22
High
392.24
Flags and fixtures
27.20
Transportation, elementary
3,418.00
Transportation, insurance
396.00
Janitors' services, elementary
1,988.79
Cleaning, elementary
56.05
Fuel and light, elementary
1,562.89
Gas, high
38.72
74
Maintenance :
Water rates, high
21.00
Water rates, elementary
168.00
Repairs, high
2.80
Repairs, elementary
1,054.81
Installing lights, elementary
22.00
Electric power, elementary
11.41
Janitors' supplies, elementary
100.86
Furniture and furnishings :
Elementary
187.99
High
31.62
Diplomas and graduating exercises
124.05
Printing
56.40
Freight, express and trucking
32.17
$45,400.19
LIBRARY.
Salaries and Wages
351.99
Books
565.06
Supplies
33.34
Janitor
68.75
Light
7.70
Repairs
242.67
Furniture
40.50
$1,310.01
RECREATION.
Celebrations and Entertainments :
Memorial Day $50.15
75
PARKS AND GARDENS.
Rope for Flag $1.40
Monument Grounds
48.25
UNCLASSIFIED.
Printing and distributing town reports
$309.40
Insurance, (liability)
252.37
Insurance, (fire)
236.60
Plymouth County Hospital Mainten- ance
907.92
Plymouth County Aid to Agricul-
ture
100.00
Brockton Hospital
500.00
Painting fire station
60.50
Numbering houses
128.50
$2,495.29
WATER DEPARTMENT.
Administration :
Commissioners' salaries
$150.00
Clerks
229.50
City of Brockton, water
4,284.47
Stationery and postage
52.35
Printing and advertising
63.06
Bonds
3,700.00
Interest
2,887.60
Insurance
81.63
Construction :
Labor
1,153.00
Pipe and fittings
445.50
Supplies
45.35
Freight
12.03
76
Maintenance:
Labor
1,428.65
Truck and team hire
345.00
Meters and fittings
155.84
Equipment
169.80
Tools
9.40
Supplies
156.83
Repairs
569.34
Reserve fund deposits
95.18
$16,034.53
CEMETERIES.
Care of cemeteries
$88.00
INTEREST.
On temporary loans
$473.49
On highway loans
1,582.50
$2,055.99
MUNICIPAL INDEBTEDNESS.
Temporary loans
Highway loans
$25,000.00 5,000.00
$30,000.00
Taxes :
State Tax
$4,800.00
Civilian War Poll Tax
2,634.00
County Tax'
3,615.40
- $11,049.40
77
REFUNDS.
Taxes Departmental
28.77
16.01
$44.78
$162,425.89
Cash balances :
General Water Library
$11,665.76 1,816.55 10.00
$13,492.31
$175,918.20
1
Balance Sheet, December 31, 1922
GENERAL ACCOUNTS.
ASSETS.
LIABILITIES.
Cash :
In banks and offices :
General
$11,665.86
Water Department 1,816.45
$1,937.95
Library Advance 10.00
Water Reserve Fund
1,221.62
$13,492.31
Town Farm Account
6,000.00
Brockton Savings Bank:
Water Reserve Fund
$1,221.62
Accounts receivable : Frank L. Howard,
Levy of 1920 $13.54
Levy of 1921 306.00
Collector :
Taxes 1920
$13.54
Taxes 1921
2,281.81
Surplus Overlay
2,876.69
Taxes 1922
19,320.65
Water Revenue
2,537.76
$21,616.00
Surplus Revenue
24,017.27
Water Rates
$2,537.76
Com. of Mass.
State Aid
$702.00 60.00
Soldiers'. Burial
$762.00
$39,629.69
$39,629.69
Appropriation balances : Numbering Houses $121.50
Water 1,816.45
Overlays (reserved for abatements)
Levy of 1922 718.86
1,038.40
DEBT ACCOUNT.
Net funded or fixed debt
$101,840.00 Water Loans Highway Loans
$69,840.00 32,000.00
$101,840.00
$101,840.00
TRUST ACCOUNTS.
Trust Funds : Cash and Securities
$21,135.09
Cemetery Perpetual Care Funds :
South Street fund $268.59 Mrs. Henry Copeland fund 104.73 Isabel Howard fund 104.08
Charles C. Thayer fund
157.87
Oren Smith fund 154.34
Rosa R. Shaw fund 267.13
Martha K. Crosby fund 103.48
Henry J. LeLacheur fund 102.49
Mary A. Dewyer fund
104.15
$1,366.86
Library Funds :
Cornelia Alger fund $717.50
Mary N. H. Edgerly fund 511.37
Francis E. Howard fund 511.37
Nathan Copeland fund 456.35
Mary P. Whitman fund 16,571.64
Mary L. Perkins fund
1,000.00
$19,768.23
$21,135.09
$21,135.09
80
STATEMENT OF TRUST FUNDS.
CEMETERY PERPETUAL CARE FUNDS
Savings Banks Deposits
Totals
On hand at beginning of year
$1,351.03
$1,351.03
On hand at end of year
1,366.86 1,366.86
Receipts
Income
$60.83
Payments Deposited in Savings Banks
Withdrawn from
$60.83
Savings Banks 45.00
Expenditures 45.00
$105.83
$105.83
BALANCE.
Name of Fund
Jan. 1, 1922
Receipts Withdrawn
$8.00
Jan. 1, '23 $104.73
Mrs. Henry Copeland
$107.84
$4.89
South St. Cemetery
256.93
11.66
268.59
Isabel Howard
107.22
4.86
8.00
104.08
Charles C. Thayer
151.00
6.87
157.87
Oren Smith
159.11
7.23
12.00
154.34
Martha K. Crosby
106.64
4.84
8.00
103.48
Rosa R. Shaw
260.41
11.72 .
5.00
257.13
Henry J. LeLacheur
101.88
4.61
4.00
102.49
Mary A. Dewyer
100.00
4.15
104.15
$1,351.03
$60.83
$45.00 $1,366.86
81
LIBRARY TRUST FUNDS.
Savings Banks Deposits Totals
On hand at beginning of year
$18,586.82 $18,586.82
On hand at end of year
19,768.23 19,768.23
Receipts
Payments
Income
$948.69
Deposited in Banks $1,948.69
Bequest
1,000.00
Expenditures 767.28
$1,948.69
Withdrawn from
Banks 767.28
$2,715.97
$2,715.97
Name of Fund
Jan. 1. 1922
Receipts
Withdrawn
Jan. 1, '23
Cornelia Alger $762.33
$56.08
$100.91
$717.50
Mary N. K. Edgerly
525.65
22.00ยท
36.28
511.37
Francis E. Howard
525.05
21.99
35.67
511.37
Nathan Copeland
423.79
32.56
456.35
Mary P. Whitman 16,350.00
816.06
594.42
16,571.64
Mary L. Perkins
1,000.00
1,000.00
$18,586.82 $1,948.69
$767.28 $19,768.23
ARTHUR C. PECKHAM,
Town Accountant.
Report of State Auditor.
April 12, 1922.
To the Board of Selectmen,
Mr. Ellis S. LeLacheur, Chairman, West Bridgewater, Massachusetts.
Gentlemen :
I submit herewith my report of an audit of the ac- counts of the town of West Bridgewater for the year end- ing December 31, 1921, made in accordance with the pro- visions of Section 35, Chapter 44, of the General Laws. This report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Examiner of this Division, who was placed in charge of the work.
Very truly yours,
THEODORE N. WADDELL, Director of Accounts.
83
REPORT.
Mr. Theodore N. Waddell, Director of Accounts,
Department of Corporations and Taxation,
State House, Boston.
In accordance with your instructions I have made an audit of the accounts of the town of West Bridgewater for the fiscal year ending December 31, 1921, and report there- on as follows :
The financial transactions of the town as recorded on the books of the several departments receiving or dis- bursing money for the town, or committing bills for col- lection, were examined and reconciled with the books in the town accountant's office.
The books and accounts in the town accountant's office were examined and checked, the record of receipts being compared with the treasurer's books and with the records in the several departments collecting money for the town.
The records of departmental accounts receivable were checked with the commitments and with the treasurer's and collector's accounts. The warrants authorizing pay- ments were checked in detail to the appropriation accounts and proved to the treasurer's payments. Bills and payrolls were checked to the classification book, and the expendi- tures, as classified, were proved in total to the appropria- tion accounts as entered in the ledger.
The appropriations voted by the town and recorded by the town clerk were checked to the journal, and the journal was checked to the ledger, the accounts being found to be correctly entered.
The cash book and ledger were footed, postings were verified, a trial balance was taken off, and a balance sheet,
84
which is appended to this report, was prepared.
The books of the accountant were well kept, and the accountant deserves commendation for his careful atten- tion to details and his efforts to fulfill the duties of his office according to law and the requirements of the account- ing system. A few adjustments of accounts which had not been thoroughly understood were made, and suggestions relative thereto were given.
It was found that both the assessors and the water commissioners had failed, in several instances, to inform the accountant of additional tax and water commitments, respectively, and had also failed to report abatements regu- larly. Much of this information had been given to the ac- countant by the collector, but in proving the accounts the errors found, both in commitments and abatements, re- tarded the work of the audit. The assessors and water commissioners were instructed regarding their duties in making prompt reports to the accountant, and it is expected that improvement in these matters will be made in the future.
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