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 36
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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-
136
water for the year ending December 31, 1929, and submit the following report thereon :-
REPORT
The books and accounts of the town accountant were examined and checked, the recorded receipts being com- pared with the records of the several departments collect- ing money for the town and with the treasurer's cash book.
The ledger was analyzed, a trial balance was taken off, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town as of December 31, 1929.
The books and accounts of the town treasurer were examined and checked. The receipts, as recorded on the cash book, were checked with the records in the several de- partments collecting money for the town and with other sources from which money was paid into the town treasury. The recorded payments were checked with the warrants authorizing the treasurer to disburse town funds and with the accountant's books.
The cash balance was verified by an actual count of the cash in the office and by a reconciliation of a statement furnished by the Home National Bank of Brockton.
The accounts of the tax collector were examined and checked. The commitments of taxes were verified, and the receipts were compared with the payments to the treas- urer. The abatements were listed and checked to the as- sessors' records of abatements granted, and the outstand- ing accounts were listed and compared with the account- ant's ledger. The outstanding accounts were further proved by mailing verification notices to a number of persons whose names appeared on the books as owing money to the town, the replies received thereto indicating that the outstanding accounts, as listed, are correct.
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The securities and savings bank books representing the investments of the trust funds were examined and listed. The income was proved and the disbursements were veri- fied.
The debt and interest payments made during the period of the audit were checked with the cancelled securities on file.
The accounts of the tax collector as collector of water rates were examined and checked. The recorded abate- ments were checked with the water commissioners' records of abatements granted and it was noted that a number of such abatements do not appear to be properly signed. The outstanding accounts were listed and reconciled with the commitments and with the accountant's books.
Considerable time was consumed in reconciling the water accounts, due to the detailed checking of postings re- quired, and consequently the cost of the audit was mate- rially increased thereby.
A determined effort should be made by the collector of taxes and of water rates to effect a settlement of the overdue accounts of the levies of 1927 and 1928.
It is recommended that income from the various trust funds be withdrawn and entered on the treasurer's cash book before any expenditures are made thereon. The pres- ent method of making disbursements on account of trust funds from general cash and of subsequently reimbursing the treasury constitutes a violation of Section 31, Chapter 44, General Laws, which reads as follows:
No department of any city or town, except Boston, shall incur liability in excess of the appro- priation made for the use of such department, ex- cept in cases of extreme emergency involving the health or safety of persons or property, and then only by a vote in a city of two-thirds of the mem-
138
bers of the city council, and in a town by a vote of two-thirds of the selectmen.
The surety bonds of the treasurer, tax collector and of the town clerk were examined and found to be in proper form.
The town clerk's records of sporting and of dog licenses issued were examined and checked and the payments to the State and to the County were verified by comparison with receipts on file.
The records of licenses issued by the selectmen and also the records of town hall rentals were incomplete, and therefore did not lend themselves to proper audit. It is recommended that adequate records be kept in the future of all licenses granted as well as of detailed charges and re- ceipts from town hall rentals.
In addition to the departments mentioned, the books and accounts of the sealer of weights and measures and of the library department were examined, the payments to the treasurer being verified.
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treasurer's cash, summaries of the tax and water accounts, together with tables relative to the trust fund transactions.
For the co-operation received from the several town officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
EHF/AH
EDW. H. FENTON,
Chief Accountant.
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RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1929
$18,351.65 233,236.85
Receipts 1929
$251,588.50
Payments 1929
$221,233.19
Balance December 31, 1929
30,355.31
$251,588.50
Balance January 1, 1930
$30,355.31
Receipts January 1 to 20, 1930
8,317.67
Cash over
21.92
$38,694.90
Payments January 1 to 20, 1930
$7,605.59
Balance January 20, 1930: Cash in office (veri- fied) $5,497.30
Home National Bank
of Brockton
25,592.01
31,089.31
$38,694.90
HOME NATIONAL BANK OF BROCKTON
Balance January 20, 1930, per statement $28,722.91 .20
Overpayment on check No. 2,519
$28,723.11
Balance January 20, 1930, per check book $25,592.01
Outstanding checks January 20, 1930, per list 3,131.10
$28,723.11
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TAXES-1926
Outstanding January 1, 1929
$991.41
Payments to treasurer
$948.24
Abatements
43.17
$991.41
TAXES-1927
Outstanding January 1, 1929
$10,180.33
Overpayment, adjusted
1.00
$10,181.33
Payments to treasurer
$6,714.23
Abatements
6.90
Outstanding December 31, 1929
3,460.20
$10,181.33
Outstanding January 1, 1930
$3,460.20
Payments to treasurer January 1 to 20, 1930 $473.96
Outstanding January 20, 1930 per list 2,986.24
$3,460.20
TAXES-1928
Outstanding January 1, 1929
$32,754.25
Audit adjustment:
Duplicate abatement $17.14
Taxes 1929 reported as taxes 1928 2.00
19.14
$32,773.39
141
Payments to treasurer
Abatements
$22,454.21 34.38
Audit adjustment :
Taxes 1928 reported as taxes 1929 25.00
Outstanding December 31, 1929 10,259.80
$32,773.39
Outstanding January 1, 1930
$10,259.80
Overpayment (to be refunded) .03
$10,259.83
Payments to treasurer January 1 to 20, 1930 $681.87
Outstanding January 20, 1930, per list
9,577.96
$10,259.83
TAXES-1929
Commitment per war-
rant
$91,113.09
Additional commitment
107.60
$91,220.69
Audit adjustments :
Taxes 1928 reported as taxes 1929 $25.00
Motor vehicle excise
taxes 1929 reported as taxes 1929 4.32
29.32
$91,250.01
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Payments to treasurer Abatements
$55,039.83 290.54
Audit adjustments :
Taxes 1929 reported as taxes 1928 $2.00
Warrant in excess of
commitment list 2.00
4.00
Outstanding December 31, 1929 $34,514.61
Cash on hand December 31, 1929 (verified) 1,401.03
-35,915.64
$91,250.01
Cash on hand January 1, 1930
$1,401.03
Outstanding January 1, 1930 34,514.61
Overpayment to be refunded 2.00
$35,917.64
Payments to treasurer January 1 to 20, 1930 $3,890.86
Outstanding January 20, 1930, per list 32,026.78
$35,917,64
MOTOR VEHICLE EXCISE TAXES-1929
Commitments per warrant
$8,058.47
Abatements after payment (re- funded) 43.96
$8,102.43
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Payments to treasurer Abatements
$4,728.80 766.10
Audit adjustments :
Motor
vehicle excise
taxes reported
as
taxes 1929
$4.32
Warrant in excess of
commitment list
.09
4.41
Outstanding December 31, 1929
2,603.12
$8,102.43
Outstanding January 1, 1930
$2,603.12
Abatements after payment (to be refunded) 12.17
$2,615.29
Payments to treasurer January 1 to 20, 1930 $73.77
Outstanding January 20, 1930, per list 2,541.52
$2,615.29
WATER RATES-1926
Outstanding January 1, 1929 $50.85
Payments to treasurer $26.35
1
Abatements
24.50
$50.85
WATER RATES-1927
Outstanding January 1, 1929
$695.97
Audit adjustment:
Water rates 1928 reported as 1927 5.25
$701.22
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Payments to treasurer Abatements
$409.79
52.75
Outstanding December 31, 1929
238.68
$701.22
Outstanding January 1, 1930
$238.68
Payments to treasurer January 1 to 20, 1930 $10.50
Outstanding January 20, 1930, per list 228.18
$238.68
WATER RATES-1928
Outstanding January 1, 1929
$4,911.18
Payments to treasurer
$3,974.10
Abatements 66.50
Audit adjustments :
Water rates 1928 re-
ported as 1927 $5.25
Water rates 1928 re-
ported as 1929
24.40
29.65
Outstanding December 31, 1929
840.93
$4,911.18
Outstanding January 1, 1930
$840.93
Overpayments (to be refunded)
7.07
$848.00
Payments to treasurer January 1 to 20, 1930 $1.00
Outstanding January 20, 1930, per list 847.00
$848.00
145
WATER RATES-1929
Commitments per warrant
$20,270.19
Audit adjustments :
Water rates 1928 re- ported at water rates 1929 $24.40
Errors in reporting abatements 4.55
28.95
$20,299.14
Payments to treasurer
$15,617.15
Abatements
200.68
Audit adjustment:
Warrant in excess of commit- ment lists 9.07
Outstanding December 31, 1929
4,472.24
$20,299.14
Outstanding January 1, 1930
$4,472.24
Overpayments (to be refunded)
10.75
$4,482.99
Payments to treasurer January 1 to 20, 1930 $910.61
Outstanding January 20, 1930, per list
3,572.38
$4,482.99
WATER RATES-1930
Commitment per warrant January 1 to 20, 1930 $4,437.20
146
Payments to treasurer January 1 to 20, 1930 $1,287.75
Outstanding January 20, 1930
3,149.45
$4,437.20
DOG LICENSES
Cash on hand January 1, 1929
$3.60
Licenses issued :
Males, 340 @ $2.00
680.00
Females, 65 @ $5.00
325.00
$1,008.60
Payments to county treasurer
$925.80
Fees retained, 404 @ $.20
80.80
Cash on hand December 31, 1929 (verified)
2.00
$1,008.60
SPORTING LICENSES
Licenses issued 1929 :
Resident citizens' sporting,
122 @ $2.25
$274.50
Resident citizens' sporting, 27 @ $2.25
60.75
Minor trappers, 38 @ $.75
28.50
Duplicate licenses, 2 @ $.50
1.00
$364.75
Payments to Department of Con- servation
$312.00
Fees retained, 184 @ $.25
46.00
Cash on hand December 31, 1929 (verified) 6.75
$364.75
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SEALER OF WEIGHTS AND MEASURES
Cash on hand January 1, 1929
$.06
Fees collected 1929
57.75
$57.81
Paid to treasurer
$57.81
LIBRARY-1929
Fines collected
$55.75
Payments to treasurer
$55.75
LIBRARY TRUST FUNDS
Securities
Savings Deposits
Total
On hand at beginning of year 1929 $500.00
$19,792.15
$20,292.15
On hand at end of year 1929
$500.00
$19,726.33
$20,226.33
Receipts
Payments
Withdrawn from sav-
Transferred to town $1,041.66
ings bank
$65.82
Income
975.84
-
$1,041.66
$1,041.66
CEMETERY PERPETUAL CARE FUNDS
On hand at beginning of year 1929 On hand at end of year 1929
Savings Deposits
Total
$3,741.12
$3,741.12
$4,010.86
$4,010.86
Receipts
Payments
Income
Bequests
$172.74 Added to savings deposits $269.74 200.00 Transfer to town 103.00
$372.74
$372.74
TOWN OF WEST BRIDGEWATER BALANCE SHEET-DECEMBER 31, 1929 GENERAL ACCOUNTS
ASSETS
LIABILITIES AND RESERVES
Cash:
General
$30,355.31 25.00
Income-Library Trust Funds
182.03
Premium on loans
14.00
Accounts Receivable :
Taxes:
Levy of 1927
$3,460.20
Levy of 1928
10,259.80
Levy of 1929
35,915.64
Motor Vehicle Excise Taxes 1929
2,603.12
Finance Committee
$10.00
Water Rates:
East Street
1,603.09
1927
$238.68
Walnut Street
2,567.82
1928
840.93
Water Meters
1,697.29
1929
4,472.24
Water Construction (6" Mains)
1,518.00
Departmental:
Water Construction (Less than 6" Mains)
1,783.36
State Aid
$258.00
Military Aid
45.00
Soldiers' Burial
200.00
503.00
Overlays-Reserved for abatement of taxes: Levy of, 1927 $813.29
State Aid to Highways -
31.22
Levy of 1928
1,341.46
Temporary Loans: In Anticipation of Revenue
$35,000.00
Library (Petty Cash)
$30,380.31
Special Accounts:
Westdale Improvement Society
(Gift) $174.76
Soldiers' War Bonus Fund 1,540.32
1,715.08
49,635.64
Appropriation Balances:
5,551.85
Land Damage (East Street) 460.75
9,640.31
County Aid to Highways Overdrawn Accounts: Soldiers' Burials
3,000.00 Levy of 1929 1,094.19
3,248.94 5,991.56
200.00
Reserve Fund-Surplus Overlay Water Receipts-Reserved for Ap- propriations Revenue-Reserved until Collected: Motor Vehicle Excise Tax $2,603.12
5,367.54
Water
5,551.85
Departmental
503.00
8,657.97
Surplus Revenue
22,087.71
$91,905.14
$91,905.14
DEBT ACCOUNTS
Net Funded Debt
$52,600.00
School Loan Water Loans
$2,000.00
50,600.00
$52,600.00
$52,600.00
TRUST ACCOUNTS
Trust Funds, Cash and Securities
$24,237.19
Library Trust Funds Cemetery Perpetual Care Funds
$20,226.33
4,010.86
$24,237.19
$24,237.19
REPORT
OF THE
SCHOOL COMMITTEE
AND
SUPERINTENDENT OF SCHOOLS
OF THE TOWN OF
WEST BRIDGEWATER
FOR THE YEAR 1929
AHWILLIS PRINTER BRIDGEWATER MASS
-
MEMBERS AND ORGANIZATION OF SCHOOL COMMITTEE
Mr. Edwin H. Thayer, Chairman
Term expires 1930
Mrs. Corelli Alger, Secretary
Term expires 1931
Harold S. Lyon
Term expires 1932
Mrs. Edith M. Alger
Term expires 1932
Dr. W. C. Whiting
Term expires 1931
Frank G. Chadwick
Term expires 1930
Regular meetings of the School Committee are held in Room 4, Town Offices, on the second Monday of each month, July and August excepted, at 7.45 P. M.
SUPERINTENDENT OF SCHOOLS
Ernest W. Robinson
Office, Howard High School Tel. Brockton 5094 Residence, 45 Howard Street, West Bridgewater Tel. Brockton 4708-R
SCHOOL PHYSICIANS
Dr. Ellis S. Lelacheur Dr. Walter C. Whiting
SCHOOL ATTENDANCE OFFICER
Irving W. Lothrop
Report of School Committee.
To the Citizens of West Bridgewater:
In accordance with custom we herewith submit our annual report which includes an account of our own activi- ties, the reports of the Superintendent of Schools and de- partment heads, a budget recommendation for the current year, and other data pertaining to the school activities of the past year. The various reports submitted have been carefully prepared, and are worthy of the close study of all citizens interested in the progress of our schools and the welfare of our children. We feel that our teachers are ren- dering excellent service throughout the system, and worthy of recognition for their efforts to give their best at all times to the responsibilities they have accepted.
The most important development of the year in school operation was in the department of supervision, where we lost the services of Superintendent Richard D. Tucker who had served the West Bridgewater and Raynham Union with ability and distinction for two years, during which time he had made his powers very clearly felt in the grasp of our educational problems, by untiring energy, and a cheerful co-operative spirit in the performance of his duties. His value as an educator was recognized by the School authori- ties of Ludlow, Massachusetts, who invited him to head their school system, at a substantial increase of salary, with attractive possibilities for the future.
154
It is not easy to replace a competent official at once, particularly in school administration, but we feel that we can rightly say that we have been successful in doing just that in securing our present superintendent, Mr. Ernest W. Robinson, for twelve years the progressive head of the larger city school system of Fitchburg, and prior to that a highly successful union superintendent for fourteen years in the Webster-Dudley school union. In the brief time he has been with us, Superintendent Robinson has made his influence and character felt in the community and schools alike. We feel as a Committee that our town will be well served, and our schools ably managed under the direction of a leader of the force and personality of Superintendent Robinson.
REPAIRS
We have effected such repairs in the various school buildings as seemed necessary for their protection and ap- pearance. At the Center School the chimney was repaired, and the desks and woodwork varnished in the primary building. The portable building at Matfield was painted and neat, durable cement steps added to the older building. Better lighting conditions in both Cochessett and Jeru- salem buildings are needed and it is planned to bring about these conditions if a feasible way can be worked out to do it.
EQUIPMENT
The Trustees of Howard Seminary have given sub- stantial help to the High School by fitting up a room on the first floor for library purposes, providing shelves, tables, chairs, etc., so that this valuable type of high school activi- ties can be carried on in a better way than formerly was possible.
155
Another room adjacent to the library has been fitted out as a rest room for teachers, owing to the generosity of Miss Edith Howard, who contributed serviceable and taste- ful furniture for this purpose. The next adjacent room has been converted into a systematically arranged supply room by the addition of ample shelf room for books, paper and miscellaneous supplies.
In the Principal's office, the Trustees have replaced the old venetian window blinds by attractive modern shades, have added serviceable office chairs, and assisted financially in installing a program clock for High School use. We wish to express our appreciation of the spirit shown by the Trustees in helping the public school authori- ties in the practical ways mentioned above.
The detailed expenditures for the schools during the past year will be found in the report of the Town Account- ant. The following appropriations for the current year are recommended :
General Control
$4,300.00
Teachers' Salaries
31,200.00
Books and Supplies
2,400.00
Janitors' Service
2,400.00
Fuel and Light
2,400.00
Maintenance and Repairs
1,200.00
Transportation
3,800.00
Tuition
500.00
School Nurse
950.00
Miscellaneous
400.00
Total
$49,550.00
Respectfully submitted,
EDWIN H. THAYER, Chairman.
Report of Superintendent of Schools.
To the School Committee:
A period of five months of supervision of the schools of the town is hardly adequate for the purpose of obtaining sufficient data to present an accurate analysis of the work being done throughout the system, or of the needs and con- ditions prevailing in the respective school centers. Recom- mendations looking for costly changes in the present oper- ating methods, particularly in the smaller outlying schools, where imperfect and unsatisfactory working conditions are being undergone, should be presented for consideration and adoption by the town, only after a thorough-going analysis of all the factors concerned has been made by the school officials. Some study of this problem has been made in the last two years, with consolidation of schools, or new con- struction as the alternative to be worked out. Eventually one or the other will have to be considered seriously, but at present some remedial changes can be made, especially in lighting conditions in these smaller schools, that will permit their use with a reasonable degree of efficiency and com- fort, for some time to come.
EQUIPMENT
Intelligent care has been given in the past, to the mat- ter of equipping the schools with up to date material suit- able for the various grades, and well adapted to a forward-
157
looking and progressive course of study in the hands of a competent teaching force. As old material wears out it will be replaced as rapidly as can be reasonably done, by ade- quate equipment expressive of the latest and most effective form of working tools in educational service.
TEACHERS
The quality of teaching service is good, particularly, in view of the very moderate scale of compensation in oper- ation in both high and elementary grades. As a corollary to this last named condition, we find the usual high aver- age of teacher replacement obtaining, each year, amount- ing to 9 out of a total of 22, or 40 percent of the entire teaching staff. This is a condition which must be endured because it cannot be wholly cured.
Small school systems which lie in the visiting radius of school officials of larger systems must submit to the greater drawing power of such school systems, where higher salaries are paid than in their own. Cause and ef- fect, supply and demand, youth and ambition, ideals and growth-these are some of the powers that are constantly at work as a powerful leaven, to bring about changes and development in the teaching staffs of small communities.
A partial palliative to this constant disruptive element in our school operation might be secured by raising our present minimum salary rate at once and later raising the maximum rate, by which method we might attract strong teachers, and retain them longer with a higher maximum. We cannot escape a very steady loss each year in our teach- ing staff, but we can gradually make that loss smaller by making our own service financially more attractive to pro- gressive teachers.
Good training, good class-room methods, have been observed in various schools. The spirit of work and accom-
158
plishment is very evident throughout the system. Time pressure is felt at all times, since we operate a multi-graded system with two grades in each room, in the larger schools, three grades in each room of the two smaller ones, and one six grade building. Teachers must work hard to obtain sat- isfactory results under such conditions. They are getting excellent results," but only because of their unremitting energy, and fine sense of service. The co-operative spirit in each building of principal and teachers to each other is very patent, and makes it a constant pleasure to visit the various class rooms.
There is a sense of the importance of what we are try- ing to do in education, both with teachers and pupils. Such a realization of the ends and aims of our efforts must work toward the building up of a practical working conception of good citizenship, that will be a civic asset to our town as youth grows to manhood, and takes its place as a construc- tive governing force in community and state affairs.
A much more effective quality of supervision in the schools may reasonably be looked for as a result of the Board's progressive action in providing adequate and com- petent clerical assistance in the Superintendent's office. The amount of statistical data demanded for various phases of school operation seems to be on the increase, both in quan- tity and itemized details, and hitherto has absorbed valu- able time that could more profitably be given to comprehen- sive planning for constructive improvement in teaching methods and objectives. Systematic application of suitable classroom tests and measurements, of which there are many excellent types now in general use, can henceforth be as- sured, with the resultant betterment in class room methods and closer realization of specific educational ends, both in the high school and elementary grades.
The trustees of Howard Seminary have evinced a very helpful spirit in providing suitable working equipment for
159
the Superintendent's office, for which appreciative recog- nition is herewith given. My own work has been very greatly stimulated in a practical and substantial manner by the hearty spirit of co-operation on the part of the entire teaching staff, and the school board, to whom I herewith gladly acknowledge the invaluable assistance which the ex- ercise of that spirit has brought to our common task of helping our boys and girls to know what education means today, and helping them attain the goal of intelligent and capable citizenship.
Respectfully submitted,
ERNEST W. ROBINSON, Superintendent of Schools.
REPORT OF THE PRINCIPAL OF THE HIGH SCHOOL
Mr. Ernest W. Robinson, Superintendent of Schools,
West Bridgewater, Mass.
Dear Sir:
I herewith submit my third annual report as Principal of Howard High School.
The total enrollment on the first day of school Septem- ber 9, 1929 was 129,-seniors 23, juniors 23, sophomores 39, and freshman 41. This first day registration is 3 below that of the past two years, and slightly below the average of the past eight years. The present junior class sustained an unusually high loss in membership when 11 of its mem- bers failed to return to school.
The number of last year's graduates who are attend-
160
ing educational institutions, and of those working is sum- marized below:
Universities-Colleges 5
Normal Schools 3
Business Colleges 5
Preparatory School
1
Employed
15
Unemployed
1
Total
30
Of the twelve graduates of the commercial curriculum five are attending business schools and the remaining num- ber, except one, are employed in good positions in the busi- ness field. At the present time there are 33 graduates of Howard High School who are attending institutions of higher learning. This figure is 35 per cent of the total num- ber of graduates of the last four years.
It is common belief that the purpose of the High School in preparation for worthy citizenship, and for life is best realized in the pursuance of classroom study, and that the marks pupils receive in the various subjects constitutes the measure of success of the school in meeting these objectives. It is a well established fact, however, with those who are closely connected with school work, that extra-classroom ac- tivities afford as much, or even more opportunity for crys- tallizing certain aims of the secondary school. Such quali- ties as leadership, initiative, perseverance, dependability, honesty, loyalty, self-expression, good sportsmanship, co- operation, respect for law, and many other by-products can be effectively taught and developed through the medium of well directed participation, not only in athletics, but in mu- sical and dramatical organizations, socials, and clubs of all descriptions. There have been a number of studies in this field of extra-classroom work, the results of which support
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