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 1925-1929 > Part 11
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5.02
Yuill, Hugh S., 225 So. Main
3.51
Yuill, Hugh S., et ux., 225 So. Main
70.97
Zardackas, Agnes 3.02
Zionowicz, Joseph, 625 East
35.64
Moth Report for 1926.
To the Honorable Board of Selectmen :
The condition in regard to the suppression of the gypsy moth is not very favorable. We have creosoted the egg clusters and sprayed all the trees on the highways. I find more egg clusters this winter than we had last year. That in my opinion come from the woods that we cannot get to. I find the came condition prevails in all the towns sur- rounding us. There were sixty thousand acres of woods completely defoliated on Cape Cod last summer. If we are to save our shade trees from destruction we must continue our present policy.
INVENTORY OF SUPPLIES
2 spraying machines
1 Ford truck
600 feet 1/2-inch hose
200 feet 1-inch hose
120 gals. of creosote
4 axes
9 long handle brushes
1 6-foot saw
4 small saws
CHRISTOPHER READ, Local Superintendent.
Report of Tree Warden.
Bushes have been cut on Aldrich, South, Grant, Wal- nut, Spring, Lincoln, Crescent, Maple, Prospect and West Centre Streets and Progressive Avenue. I have cut down eight trees that were dead and trimmed and taken the dead limbs out of a large number. I find a lot of our trees dam- aged by autoists that could be avoided if they would be more careful.
Respectfully submitted, CHRISTOPHER READ.
Report of Sealer of Weights and Measures.
To the Honorable Board of Selectmen:
Gentlemen :
I herewith submit my report as Sealer of Weights and Measures for the year 1926.
The following weighing and measuring devices have been tested during the year:
Sealed
Adjusted
Condemned
Platform scales
31
8
All other scales
43
1
3
Avoirdupois weights
110
4
Liquid measures
48
Measuring pumps
54
5
Fees received and paid to Town Treasurer, $54.39
CHRISTOPHER READ,
Sealer.
Report of Inspector of Animals.
West Bridgewater, Mass., Dec. 31, 1926.
There have been inspected during the past year 98 stables and 805 cattle. Of these cattle 2 were quaran- tined, and 2 killed and found tubercular.
There were 33 hogs and 3 goats inspected. Animals slaughtered :
Calves
1,100
Hogs
443
Cows
4
Goats
2
1,549
Animals condemned :
Veal
10
Hogs
3
Cows
2
15
DAVID DAILEY,
Inspector.
Report of the Selectmen
The permanent construction of Matfield Street has been finished to the railroad crossing at a cost of $10,000, leaving about one-half mile between the crossing and Plain Street on Belmont Street to be constructed to complete the thoroughfare. While this road will need relocating ;- straightening, widening and raising,-and the cost may be considerable, it would seem wise to continue with its con- struction.
Permanent work on East Center Street has been com- pleted to the East Bridgewater line. This makes a connect- ing link of black road from Easton through to East Bridge- water and the south shore. The State has rebuilt Main Street from the Brockton line to the Bridgewater line at a cost of about $200,000 giving us a fine highway over which there is much traffic.
During the time Main Street was under construction it was necessary to detour traffic over our side streets thus necessitating a considerable expense for the constant re- pairs on these roads as they were of the gravel type.
The haulage over West Center Street during the re- building, by the State, of Main Street caused considerable wear on this street and it will be necessary to resurface this road in the near future between the monument and the junction of Prospect and West Center Streets.
We believe that more and better sidewalks are needed especially on North Elm Street and recommend that some permanent sidewalk be built each year.
78
As a matter of economy the purchase of a Weir Grader would save time and money for road scraping and snow re- moval and we recommend the purchase of this machine.
A new floor is needed in the lower town hall. A por- tion of the roof of the building was shingled this year and and the remaining should be done at once.
By an act passed by the Legislature towns of one mil- lion and a half valuation shall have a finance committee, and we recommend that such a committee be appointed.
An effort has been made to see that all refuse be car- ried to the town dump as some was deposited on the side of our highways, and has been met with a pleasing co-op- eration.
EXPENSES OF THE TOWN HALL AND OFFICES
S. B. Hetherington, janitor $910.00
Edison Electric Illuminating Co., light
130.49
Brockton Gas Light Co.
52.96
West Bridgewater Grain Co., coal
521.61
N. E. Tel. & Tel. Co.
120.11
Janitor's supplies
7.20
West Bridgewater Water Department
21.00
C. F. Jordan, repairs
92.92
West Bridgewater Grain Co., repairs (material)
165.59
Andrews Electric Co., repairs
4.65
B. Frank Hanscom, repairs
88.37
B. A. Wood, repairs on typewriter
1.00
John Pearson Mason, repairs
35.00
B. A. Wood, repairs on typewriter
23.25
H. L. Newton, signs
1.50
W. H. Macomber, signs
2.50
James Edgar Co., crockery
7.96
H. Cromback, cutting wood
92.75
E. B. Holmes, cutting wood
11.87
79
O. Nichols, cutting wood
15.55
A. Anderson, carting wood
28.00
W. H. Gummou, carting wood 4.00
$2,438.28
SELECTMEN
H. C. White, salary
$206.00
J. A. Hemenway, salary
144.00
W. C. Whiting, salary
187.00
W. E. Gibson, postage
6.00
A. H. Willis, printing
28.00
A. H. Willis, printing warrants
27.25
H. C. White, auto hire
131.00
Hobbs & Warren, printing
1.89
Wright & Potter, printing
9.78
Brockton Enterprise, advertising
14.30
Hayward & Hayward, surveying
48.00
E. H. Lothrop, posting warrants
12.00
$815.22
The following flat appropriations are recommended by the Selectmen :----
Moderator
$25.00
Selectmen
900.00
Town Accountant
700.00
Collector and Treasurer
1,500.00
Assessors
1,500.00
Other finance officers and accounts
50.00
Town Clerk
600.00
Law
75.00
Election and Registration
350.00
Town Hall and offices
2,000.00
Police
1,500.00
9.200.
80
Fire Department, including equipment
Dog Officer
2,600.00 25.00
Moth
2,800.00
Tree Warden
500.00
Sealer
125.00
Hydrants
1,250.00
Health
1,200.00
Inspection of Animals
100.00
Inspection of Slaughtering
500.00
Plymouth County Hospital Maintenance
864.25
Highways
5,850.00
Snow
2,500.00
Sidewalks
+ 250.00
Street Signs and Bridges
2,000.00.
Street Lights
2,000.00
Charities
5,000.00
State Aid
450.00
Soldiers' Relief
500.00
Military Aid
100.00
Library
905.20
Care of Monument Grounds
60.00
Flags
50.00
Memorial Day
100.00
Town Report
400.00
Fire Insurance
600.00
Liability Insurance
400.00
Reserve Fund
2,000.00
Interest
2,800.00
Cemeteries
100.00
Land Damages at Central Sq.
50.00
Land Damages on East Center Street
500.00
reparo. 82.9
200
6 .6
HOWARD C. WHITE, JAMES A. HEMENWAY, WALTER C. WHITING, /
Selectmen.
ยท
97/1.
37992 9.200 42.722 1 200 8042
4
72
Report of Town Accountant.
RECEIPTS
GENERAL REVENUE TAXES
Current year :
Property and Polls
$51,122.20
Previous years
27,700.17
From State:
Income tax
3,432.48
Income tax, Schools
7,565.00
Additional Income tax
2,930.25
Corporations
2,770.83
National Bank
145.92
Soldiers' Exemptions
66.85
Street Railway
587.12
Trust Co. tax
74.29
$96,395.11
Licenses :
Used Car
$20.00
Peddlers'
30.91
Dance
5.00
Sunday and Victuallers'
58.00
Slaughtering
5.00
$118.91
82
FINES AND FORFEITS
Collectors' Receipts : Costs and Demands Fines-Court
$98.06
$354.21
GRANTS AND GIFTS
From State:
Schools-Superintendent's Salary
$1,276.89
Massachusetts School Fund
5,116.27
Vocational Education
22.10
From County-Dog Licenses
793.96
$7,209.22
GENERAL GOVERNMENT
Town Hall-rent
$445.00
PROTECTION OF PERSONS AND PROPERTY
Fire-Sale of old material
$25.00
Sealer of Weights and Measures
$64.39
Gypsy Moth :
Reimbursement from State
$525.50
Gypsy Moth, lead
50.12
$575.62
No-trespass signs
$1.50
HEALTH
Reimbursement from individuals
$90.00
Cleaning out cess-pools
102.00
$192.00
83
HIGHWAYS
m State, Maintenance, Chapter
1-1925
$279.55
m State, Maintenance, Chapter
1-1926
3,550.00
m State, East Centre St.
9,578.77
m County, East Centre St.
9,578.78
m County, West Centre St.
6,000.00
m individuals
3.00
$28,990.10
CHARITIES
m State:
Reimbursement, Mothers' Aid
$784.62
m Cities and Towns
414.61
$1,199.23
1
SOLDIERS' BENEFITS
m State: tate Aid Military Aid
$420.00 60.00
$480.00
SCHOOLS
nbursement from individuals
$51.00
nbursement from State
15.00
$66.00
LIBRARY
Is, etc. $58.21
84
PUBLIC SERVICE ENTERPRISES
Water Department: Sale of Water, rates Construction
$14,831.90 682.59
$15,514.49
INTEREST
On Taxes On Deposits
$1,623.73 465.95
$2,089.68
MUNICIPAL INDEBTEDNESS
Revenue Loans
Water Loans
$105,000.00
5,000.00
$110,000.00
AGENCY AND TRUST
Agency :
State Tax
County Tax
$4,920.00 6,222.59
$11,142.59
Trust:
Income, Cemetery Perpetual
Care Funds
$67.75
Income, Library Funds
751.43
$819.18
REFUNDS
Schools Police Hall, .10
$419.58
11.35
85
Health Insurance Highways
2.45
17.28
120.15
$570.91
$276,409.41
Cash Balances, Jan. 1, 1926 :
General
$18,363.85 3,828.22
Water
$22,192.07
$298,601.48
PAYMENTS
DEPARTMENTAL-GENERAL GOVERNMENT
Moderator:
Salary
$15.00
Selectmen:
Salaries
$537.00
Auto hire and expenses
131.00
Stationery and Postage
6.00
Printing and Advertising
81.22
Posting warrants
12.00
Surveys and Boundaries
48.00
$815.22
FINANCIAL DEPARTMENT
Town Accountant :
Salary
$650.00
Telephone
24.55
Stationery and Postage
5.73
Printing
18.17
$698.45
86
Auditing Municipal Accounts
Collector and Treasurer:
Salary
$1,000.00
Traveling expenses
42.20
Official Bond and Insurance
198.60
Stationery and Postage
127.92
Printing and Advertising
54.80
Telephone
39.34
Rent of saft deposit box
3.00
Assessors :
Salaries
$794.90
Clerks
160.25
Stationery and Postage
1.00
Printing and Advertising
44.18
Auto hire
55.13
Traveling expenses
1.94
Maps
8.25
Auto tax list
5.00
Binding plans
201.00
Transfers
42.00
Supplies
1.25
Equipment
81.00
Town Clerk :
Salary
$400.00
Supplies and Equipment
67.07
Stationery and Postage
41.65
Printing and Advertising
14.70
Telephone
15.00
Traveling expenses
13.09
Bond
4.00
Administering oaths to Town Officers
16.00
$382
$1,465.
$1,395.9
$571.5
87
Election and Registration :
Registrars
$86.25
Election Officers
269.92
Printing and Advertising
122.45
Meals
53.57
Traveling expenses and clerical work
18.50
Posting notices
3.00
$553.69
Other finance officers and accounts : Certification of notes
$10.00
Law:
Recording deed
$1.00
List of Jurors
6.00
Printing
2.75
Counsel
50.00
$59.75
MUNICIPAL BUILDINGS
Town Hall and Offices :
Janitor
$910.00
Telephone
120.11
Fuel
803.45
Light
150.80
Janitors' Supplies
7.20
Repairs
390.73
Water
21.00
Equipment
30.99
Signs
4.00
.
$2,438.28
PROTECTION OF PERSONS AND PROPERTY
Police :
Wages, Police work
$905.17 51.81
Telephone
88
Traffic signals
36.02
Auto and Truck hire
236.09
Lock-up fees
4.00
Analysis
14.00
Matron
27.50
Motorcycle
200.00
Motorcycle repairs
61.70
Uniforms
57.50
Badges
18.62
Printing
26.75
Signs
52.25
Brockton Police Assn.
18.00
Express
.44
$1,709.85
Dog Officer
$9.00
Fire Department:
Wages, Fires
$434.00
Station duty
272.25
Alarm system and wiring
37.50
Auto and team hire
93.00
Equipment
594.74
Repairs, trucks
300.38
Supplies
71.77
Inspection
43.00
Telephone
151.59
Bonus
245.00
Clerk
11.00
Storing trucks
19.50
Insurance
3.50
Light
12.89
Water for Hydrants
$2,290.12 $1,200.00
89
FORESTRY EXTERMINATION
Superintendent
$876.25
Labor
1,125.25
Teams, spraying
130.00
Storing sprayers
20.25
Repairing
6.05
Insecticides
18.30
Tools
11.53
Telephone
25.90
Gas and oil, truck and sprayers
107.70
Repairing truck
87.56
Insurance, truck
12.05
Supplies
5.10
Registration
2.00
Printing
1.10
Express and freight
1.70
New Chassis
312.80
$2,743.54
Tree Warden:
Wages
$478.88
Equipment
20.00
Supplies
.50
$499.38
INSPECTION-SEALER OF WEIGHTS AND MEASURES
Wages
$67.50
Advertising
15.60
Insurance
14.24
$97.34
90
HEALTH AND SANITATION
Board of Health, quarantine, vital
statistics and other expenses :
Salaries
$29.00
Printing
4.75
Town Physician
13.00
Posting notices, contagious diseases
61.00
Vital statistics
126.25
Fumigation
11.75
Laboratory work
6.00
Plymouth County Hospital
247.00
$498.7
Plymouth County Hospital, Maintenance
$795.6
INSPECTION-ANIMALS AND SLAUGHTERING
Animals :
Salaries
$100.0
Slaughtering :
Salaries
$342.50
Telephone
35.39
$377.8
SEWERAGE AND DUMPS
Pumping out cess-pools
$178.0
Care of Dumps
36.0
HIGHWAYS
Maintenance :
Superintendent, salaries $975.31
Labor 3,116.97
Sand, gravel and stone 213.70
Lumber
36.00
Culvert
45.36
Tile 7.74
91
Tools
49.32
Rent of spreader
52.80
New parts and repairs, Scraper
108.96
Repairs, Truck
120.83
Paint
.55
Coal-patch
159.14
Oil
548.75
Calcium Chloride
436.97
Team and truck hire
2,898.50
Gas and oil
394.09
Repairing tools
14.30
Trap rock
72.68
Truck, new
600.00
Mixer
225.00
Rent for equipment
141.50
Insurance, Truck
10.08
Freight and express
108.25
Telephone
14.45
Registration
4.00
Supplies
25.75
$10,381.00
State highway tax:
$632.20
Snow:
Supt.
$113.13
Labor
5,352.75
Equipment and repairs, State truck
132.69
Gas and oil
124.62
Tools
3.50
Truck hire
192.00
Rent, State truck
36.00
Meals
38.33
Rubber coats and gloves
95.30
Trip to Boston for State Truck
6.00
$6,094.32
92
Sidewalks :
Supt.
$170.01
Labor
240.50
Truck hire
203.50
Cinders
59.50
Pipe
6.00
Tile
1.08
Gas and oil
29.98
Telephone
2.67
$713.24
Bridges :
Labor
$173.84
Lumber, cement and hard-
ware
90.59
Road guard
84.00
$348.43
Street Signs $4.33
EAST CENTRE STREET
Construction, M. F. Roach $6,536.93
Construction, Washburn &
Sheridan
19,075.16
Advertising
30.25
Grading, sand and sanding
706.98
Weighing
75.00
Traffic duty
116.75
Lowering water main
70.49
$26,611.56
MATFIELD STREET
Construction, M. F. Roach $10,000.00
Advertising 11.65
Grade stakes
6.70
$10,018.35
Total for Highways $54,803.43
93
STREET LIGHTS
Edison Electric Illuminating Co.
$1,797.99
CHARITIES
Salaries
$64.00
Auto hire
1.50
Groceries and Provisions
714.46
Fuel
75.76
Clothes
40.61
Medical attendance
14.00
State institutions
533.00
Rent
246.84
Burial
25.00
Cash
1,035.00
$2,750.17
SOLDIERS' BENEFITS
State Aid
$352.00
Soldiers' Relief
48.00
$400.00
EDUCATION
General :
School Committee, salaries
$333.34
School Physicians
200.00
Superintendent, salary
2,000.00
Attendance officer
75.00
Printing, stationery and postage
60.45
Traveling expenses, Superinten- dent and Teachers
526.78
Clerk
35.00
Continuation School
89.60
Town of Bridgewater, tuition
99.00
Telephone
195.67
94
Teachers' Salaries :
Elementary
18,137.95
High
11,844.02
School Nurse, salary
666.70
Traveling expenses
194.50
Clinic
30.00
Text and Reference Books :
Elementary
289.85
High
578.26
Equipment and Supplies :
Elementary
470.01
High
954.53
Transportation, elementary
2,918.00
Transportation, insurance
230.00
Janitor service, elementary
2,441.50
Fuel and light, elementary
3,197.71
Electric current, elementary
46.43
Gas, high
25.17
Furnishings, elementary
58.68
Diplomas and graduating exercises
83.97
Printing
7.75
Maintenance, Buildings and Grounds :
Water rates, high
21.00
Water rates, elementary
157.50
Wiring, elementary
125.00
Grading, elementary
10.00
Cleaning, elementary
10.80
Repairs, elementary
1,015.18
Janitors' supplies, elementary
135.75
Freight, express and carting
25.42
$47,290.53
95
LIBRARY
ibrarian, salary
$275.00
ssistants, salaries
225.96
looks
573.85
upplies
28.55
'epairs
159.63
'uel
71.50
light
8.17
anitor
118.00
anitors' supplies
1.36
icture
30.00
furnishings
1.40
tationery and printing
1.50
rading
9.50
$1,504.42
RECREATION
elebration and Entertainments :
Memorial Day
$99.69
Sesqui-centennial
75.00
$174.69
PARKS
'lags
$11.00
epairing Flags
4.40
utting up Flag
7.00
$22.40
are of Monument Grounds
38.00
UNCLASSIFIED
rinting and distributing reports
$391.00
nsurance, liability
216.34
nsurance, fire
495.65
ax sale
29.66
96
Record ink
1.04
Damage settlements, Main Street
4,790.00
Plymouth County Aid to Agriculture Moving hydrant
100.00
49.25
WATER DEPARTMENT
Administration :
Commissioners' salaries
$150.00
Clerks
154.20
City of Brockton, water
6,421.61
Stationery and postage
67.00
Printing and advertising
75.25
Bonds
5,535.00
Interest
2,756.07
Certification of notes
36.00
Printing coupons
31.32
Liability Insurance
63.75
Truck Insurance
7.70
$15,297.90
Maintenance
Labor
$430.67
Pipe and fittings
311.55
Meters and fittings
236.72
Repairing truck
66.14
Gas and oil
86.16
Supplies
37.06
Tires and tubes
120.00
Equipment
14.93
Express
4.63
$1,307.86
Construction, New Mains, 6 inch :
Labor
$1,282.85
Pipe and fittings
121.06
Trucking
10.00
97
Gate-boxes
36.80
Meters
705.00
$2,155.71
Construction, New Mains, less than 6 inch :
Labor
$545.80
Pipe and fittings
284.71
Tools
24.58
Gate and street boxes
30.20
Supplies
1.70
Express
5.95
$892.94
Total, Water Department
$19,654.41
CEMETERIES
Care of Cemeteries
$110.75
INTEREST
On temporary loans
$2,146.47
On school loans
560.00
On highway loans
202.50
$2,908.97
MUNICIPAL INDEBTEDNESS
Temporary lonas
$85,000.00
School loans
3,000.00
Highway loans
3,000.00
$91,000.00
Taxes :
State Tax
$4,920.00
County Tax
6,222.59
$11,142.59
98
REFUNDS
Water Charity
$10.50 112.91
$123.41
$258,736.52
Cash balances : General Water
$35,187.16
4,677.80
$39,864.96
$298,601.48
Balance Sheet, December 31, 1926 GENERAL ACCOUNTS
ASSETS
LIABILITIES
Cash :
In banks and office:
General
$35,187.16
Water
4,677.80
Library
25.00
Appropriation balances :
Water Department:
Maintenance $858.21
Construction 6 inch main 1,518.00
Construction less than 6
inch main 2,301.59
Taxes :
Levy of 1923
$75.92
Levy of 1924
521.68
6,000.00
Levy of 1925
7,150.55
Levy of 1926
34,357.37
Overlay (reserved for abatements) :
Levy of 1923
$440.67
Water Rates, 1924
$5.25
Levy of 1924 87.76
Water Rates, 1925
88.19
Levy of 1925
1,075.99
Water Rates, 1926
2,808.29
Levy of 1926
1,023.82
$2,901.73
Temporary Loan : In anticipation of revenue
$35,000.00
Premium on loan
$14.00
$39,889.96
Accounts Receivable: Catherine M. Howard, Collector :
$4,677.80
Town Farm Account Surplus War Bonus Fund
1,540.32
$42,105.52
.
$2,628.24
Com. of Mass .: State Aid Due from Library Trust Funds
Surplus overlay
3,973.52
$352.00
Water Revenue
2,901.73
32.99
Damage Settlement, Main Street 1,210.00
Surplus Revenue
27,336.59
$85,282.20
$85,282.20
DEBT ACCOUNT
Net Debt
$81,205.00
Water Loans
$67,205.00
School Loans Highway Loans
11,000.00
3,000.00
Net Debt
$81,205.00
$81,205.00
TRUST ACCOUNTS
Cemetery Perpetual Care Funds :
William Burke fund $155.28
Trust Funds : Cash and Securities $23,401.30
Davis Copeland fund 200.41 Mrs. Henry Copeland fund 106.07 Lyman and Pardon Cope- land fund 650.00
Samuel G. Copeland fund 206.67
Martha K. Crosby fund 104.59
Mary A. Dewyre fund 124.34
Julia M. Hooper fund 105.43
Isabelle Howard fund 105.30
S. Nelson Howard fund 103.91
Harriet M. Jennings fund 102.89
Henry J. LeLacheur fund 104.45
Rosa R. Shaw fund 292.75
Oren Smith fund 154.83
So. St. Cemetery fund 287.92
Charles C. Thayer fund
179.03
$2,983.87
Library Trust Funds :
Cornelia Alger fund $782.22
Nathan Copeland fund 555.95
Mary N. K. Edgerly fund 562.22
Francis E. Howard fund 562.22
Mary L. Perkins fund 1,124.03
Mary P. Whitman fund
16,830.79
$20,417.43
$23,401.30
$23,401.30
1
103
STATEMENT OF TRUST FUNDS
CEMETERY PERPETUAL CARE FUNDS
Savings Bank Deposits
Totals
On hand at beginning of year
$2,299.20 $2,299.20
On hand at end of year
2,983.87 2,983.87
Receipts
Income
$102.42
Deposited Deposited in Savings
Bequests
650.00
Bank
$752.42
$752.40
Withdrawn from
Savings Bank
67.75
Expenditures
67.75
. $820.17
$820.17
Name of Fund
Jan. 1, 1926
Receipts
Withdrawn
Jan. 1, 1927
William Burke
$152.58
$7.70
$5.00
$155.28
Davis Copeland
200.00
8.41
8.00
200.41
Mrs. Henry Copeland
106.25
4.82
5.00
106.07
Lyman and Pardon
Copeland
650.00
650.00
Samuel G. Copeland
205.36
9.31
8.00
206.67
Martha K. Crosby
104.84
4.75
5.00
104.59
Mary A. Dewyre
118.96
5.38
124.34
Julia M. Hooper
102.50
5.18
2.25
105.43
Isabelle Howard
105.53
4.77
5.00
105.30
Samuel Nelson Howard 103.77
2.14
2.00
103.91
Harriet M. Jennings
101.30
4.59
3.00
102.89
Henry J. LeLacheur
104.70
4.75
5.00
104.45
Rosa R. Shaw
282.90
12.85
3.00
292.75
Oren Smith
154.76
7.07
7.00
154.83
So. St. Cemetery
275.41
12.51
287.92
Charles C. Thayer
180.34
8.19
9.50
179.03
$2,299.20
$752.42
$67.75
$2,983.87
104
LIBRARY TRUST FUNDS
Savings Bank Deposits
Totals
On hand beginning of year On hand at end of year
$20,196.77 $20,196.77 20,417.43 20,417.43
Receipts
Deposited
Income
$972.09
Deposited in Bank
$972.09
Withdrawn from
Bank
751.43
Expenditures 751.43
$1,723.52
$1,723.52
Name of Fund
Jan. 1, 1926
Receipts
Withdrawn
Jan. 1, 1927
Cornelia Alger
$744.54
$37.68
$782.22
Nathan Copeland
529.17
26.78
555.95
Mary N. K. Edgerly
548.65
24.20
$10.63
562.22
Francis E. Howard
548.65
24.19
10.62
562.22
Mary L. Perkins
1,136.11
57.50
69.58
1,124.03
Mary P. Whitman
16,689.85
801.74
660.60
16,830.79
$20,196.77
$972.09
$751.43
$20,417.43
ARTHUR C. PECKHAM,
Town Accountant.
Auditor's Report.
March 12, 1926
To the Board of Selectmen,
Mr. Orvis F. Kenney, 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, 1925, made in accordance with the pro- visions of Chapter 44 of the General Laws. This report is in the form of a report made to me by Mr. Edward H. Fen- ton, Chief Examiner of this Division.
Very truly yours, THEODORE N. WADDELL, Director of Accounts.
Mr. Theodore N. Waddell, Director of Accounts,
Department of Corporations and Taxation, State House, Boston.
Sir:
In accordance with your instructions, I have made an audit of the books and accounts of the town of West Bridge- water for the year ending December 31, 1925, and submit herewith the following report :-
The financial transactions of the town, as recorded on
106
the books of the several departments receiving or disburs- . ing money for the town, were examined, checked, and veri- fied with the books in the accountant's office.
The receipts, as shown by the accountant's books, were checked with the receipts of the treasurer and with the re- ported payments to the treasurer by the several depart- ments. The records of disbursements were checked to the selectmen's warrants authorizing payments and with the treasurer's cash book. The ledger accounts were checked and footed, a trial balance was drawn off, and a balance sheet, which is appended to this report, was prepared show- ing the financial condition of the town December 31, 1925.
The books and accounts of the treasurer were exam- ined and checked. The cash book was footed and the cash on hand was verified by reconciling the bank account with the bank statement.
The receipts, as recorded by the treasurer, were com- pared with the accountant's books and with the record of departmental payments to the treasurer; and the payments were proved by checking the amounts shown on the books with properly approved warrants.
The collector's accounts were examined and checked in detail. The commitments of taxes were proved and com- pared with the assessors' warrants. The receipts were checked with the payments to the treasurer and with the accountant's books. The abatements were verified with the assessors' records of abatements granted. The outstand- ing accounts were listed and proved to the accounts in the accountant's ledger. A further verification of the out- standing accounts was made by mailing notices to a number of persons whose names appeared on the books as owing money to the town, and from the replies received I am sat- isfied that the accounts as listed are correct.
The accounts of the collector of the water department were examined and checked in detail, the commitments be- ing added and the reported payments to the treasurer com- pared with the treasurer's and the accountant's books. The
107
abatements were verified and the outstanding accounts were listed and proved with the accountant's books.
The town clerk's record of dog licenses and hunting and fishing licenses were examined and the payments to the county and the State were verified.
The surety bonds furnished by the town treasurer, the tax collector and the town clerk for the faithful perform- ance of their duties were examined and found to be in proper form.
The accounts of the several trust funds in the custody of the town treasurer were examined and checked and the income was verified and found to be as reported on the treasurer's and accountant's books. The securities and sav- ings deposits were examined and found to be as recorded on the books.
The receipts of all other departments were verified and checked to the accountant's and the treasurer's books.
Appended to this report are tables showing a recon- ciliation of the treasurer's cash, summaries of the tax, water and sealer of weights and measures accounts, of the selectmen's licenses and library accounts, together with tables relative to the trust funds.
While engaged in making the audit I received the usual co-operation from the several town officials, and on behalf of my assistant and for myself I wish to express apprecia- tion.
Respectfully submitted,
EDW. H. FENTON, Chief Examiner.
108
RECONCILIATION OF TREASURER'S CASH
Cash balance January 1, 1925
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