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 1935-1939 > Part 17
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Hearts Walking
Argonaut Gold
Snow Train
Lorenzo Bunch
Tarkington Taylor Taylor
Murder on the Bluff
Out of Order
Taylor
Darkness and Dawn
Tolstoi
Dead End Street
Thayer Titus Trotter
Epernon of Olad France
Hashknife of the Double Bar 8
Tuttle
Gunnar's Daughter
Undset
I Am the Fox
Van Etten Walling
Corpse in the Crimson Slippers
Raine Raine Rhode Rice Rinehart Roberts Robins Rodney Rodney
Sawyer Sayers Sheean Silve Sinclair Smith
Wife Trader
Crimson Patch
Black Feather
139
Corpse With the Dirty Face Corpse With the Floating Foot The Featherleys It Began in Eden Thinking Reed World Over Marriage Is Possible
Salar the Salmon
River House Luck of the Bodkins
Young Men in Spats
Cortenay Treasure
Fort in the Jungle
Love Begins at Forty And Barry Came Too
NON-FICTION
Around the World in Eleven Years On Being Little in Cambridge The Living Jefferson This Business of Exploring
Letters to Susan Story of the Supreme Court
Bates
Boston and the Boston Legend
Abbe Abbott Adams Andrews Banning
Theory and Practice of Accounting The Kaiser and His English Relations Wake Up and Live What Is She Like Flowering of New England
Beebe Bell Benson Brande
Discovery Listen for a Lonesome Drum
Man, the Unknown Shadows Like Myself
Autumn in the Valley This England
Walling Walling Watson Wees West Wharton Widdemer Williamson Willoughby Wodehouse Wodehouse Wren Wren Wynne Yates
Brockman Brooks Byrd Carmer Carrel Chambrun Chandler Chase
140
March of Chemistry Motor Car Trailers Business Law
From a Surgeon's Journal Householder's Complete Handbook After All This Simian World
Anne Douglas Sedgwick
If This Be I
I Write As I Please
Wild Gardens of New England
Boston Cooking School Cook Book
Seven League Boots
My Great Wide Beautiful World
Perfect Christmas
Live Alone and Like It
Denmark, the Cooperative Way
Green Mountain the Sierras
Over African Jungles
Victorious Living
Selma Lagerlof
I'm Looking for a Book
The Country Kitchen
Before the Great Silence
Best Plays of 1935-1936
Adam's Profession
Will Rogers
Roosevelt Family in America
Gilbert and Sullivan
An Almanac for Moderns
Singing in the Wilderness
Aerial Odyssey
Presidents and First Ladies
Gone Afield
Gone Sunwards
Collins Collins Covington & Byrd Cushing Daniel Day Day De Selincourt
Deland Duranty Eaton
Farmer Haliburton Harrison Heaton Hillis Howe Humphrey Johnson Jones Larson Loveman Lutz Maeterlinck Mantle Meade O'Brien Partridge Pearson Peattie Peattie Powell Randolph Roberts Roberts
141
Finland, the New Nation Ladies' of the Press Standard Postage Stamp Catalog, 1937 Christmas Everywhere Idiot's Delight Excuse It, Please
Down the Cape
Our Times, Vol. VI Young Mr. Disraeli
Men of Danger Woollcott Reader
The Romance of Lloyds
Oxford Book of English Verse
Abridged Readers Guide Service Who's Who in America, 1936-1937 World Almanac, 1937
Rothery Ross Scott Sechrist Sherwood Skinner Smith Sullivan Thane Thomas Woollcott Worsley Yeats
Report of Town Accountant
RECEIPTS
GENERAL REVENUE
Current Year :
Personal and Real Estate
$60,848.86
Poll
2,052.93
Excise Tax
5,967.14
$68,868.93
Previous Years:
Personal and Real Estate
$29,078.33
Poll
158.72
Excise Tax
656.30
Tax Titles
4,447.68
34,341.03
From State:
Income Tax
$9,986.75
Corporations
1,643.61
Veteran Exemption
42.94
Race Track Distribution
236.57
Chapter 362
323.60
12,233.47
143
Licenses and Permits :
Beer and Liquor
$904.00
Pedlars
18.00
Oleo and Sunday Victualers
41.00
Beano and Dance
9.50
Pasteurizing Milk
52.00
Used Cars
20.00
Revolver and Pistol Permits
10.00
Slaughtering
10.00
1,064.50
FINES AND FORFEITS
Fines-Court
27.00
GRANTS AND GIFTS
From State:
Schools :
Massachusetts School Fund
$4,315.80
Smaller Towns Account
1,286.93
Vocational Education
836.98
Tuition of Children
589.89
7,029.60
From County :
Dog Licenses 732.14
From Town:
Dog Licenses 782.60
144
COMMERCIAL REVENUE
General Government:
Treasurer :
Tax Title Releases
$72.00
Town Hall :
Rent
335.00
Wood for Public Welfare
324.00
All Other
17.46
748.46
Protection of Persons and Property :
Police
$15.00
Sealer of Weights and Measures
34.52
Tree Warden
2.00
Moth Extermination
35.10
86.62
Highway:
Construction :
State
$4,162.54
County
2,081.26
General :
Land Damage:
River Street
752.05
Miscellaneous
25.00
7,020.85
Public Welfare:
Reimbursement-Temporary Aid :
From Individuals $90.65
Cities and Towns
2,211.53
145
Old Age Assistance :
Reimbursements :
Cities and Towns
834.36
State
5,908.41
Individual
245.00
Federal Government
4,417.70
Mothers' Aid :
Reimbursement:
From State
13.60
Soldiers' Relief :
Reimbursement :
Individual
4.25
13,725.50
State Aids :
176.00
Schools :
Other Cities and Towns
270.14
Library :
Fines
27.00
Unclassified : Insurance
12.08
Public Service Enterprise :
Sale of Water Rates
15,694.13
Interest :
Poll Taxes
$13.76
Real Estate and Personal
1,597.05
Motor Vehicle Excise
70.68
Tax Title Redemption
547.31
2,228.80
Costs
351.80
Municipal Indebtedness :
Revenue Loan
15,000.00
146
Agency Trusts : Cemetery Perpetual Care Funds
232.60
Library Trust Funds
552.64
Refunds :
Snow Removal
$26.25
W. P. A. Material
10.81
37.06
Total
$181,242.95
Cash Balance December 31, 1935
27,008.36
$208,251.31
PAYMENTS
DEPARTMENTAL-GENERAL GOVERNMENT
Moderator
$25.00
Finance Committee
4.00
Law
3.00
Selectmen :
Salary
$491.00
Clerk
50.00
Printing and Advertising
58.88
Travel Expense
3.15
All Other
62.44
665.47
147
Accounting :
Bookkeeper
$618.00
Printing
9.40
Travel
4.80
All Other
52.00
684.20
Treasurer :
Salary
$498.86
Office Supplies
.95
Tax Title Expense
159.45
Stationery and Postage
24.16
Printing
4.08
Travel
44.00
Surety Bond
68.50
800.00
Collector :
Salary
$1,300.00
Office Supplies
72.70
Tax Title Expense
78.57
Stationery and Postage
159.15
Printing and Advertising
194.28
Water Lien Expense
7.00
Surety Bonds
172.00
Travel
49.50
Express
.70
2,033.90
Assessors :
Salaries
1,138.76
Transfer and Lists
63.50
Stationery and Postage
7.51
Travel
61.50
Printing and Advertising
80.93
Supplies
6.80
1,359.00
148
Town Clerk :
Salary
$480.00
Recording Fees
5.25
Town Record
5.00
Stationery and Postage
27.85
Printing and Advertising
7.80
Surety Bond
5.00
Supplies
6.87
537.77
Election and Registration :
Registrars
$114.75
Election Officers
408.87
Posting Warrants
27.00
Stationery and Postage
5.00
Printing and Advertising
162.58
Travel
2.00
Supplies
7.90
728.10
Other Financial Officers and Accounts
32.50
MUNICIPAL BUILDINGS
Town Hall :
Janitor
$918.00
Office Supplies
113.62
Telephone
281.56
Fuel
1,228.32
Light
206.54
Janitor's Supplies
58.97
Repair and Supplies
237.37
Gas
15.76
Water
14.00
All Other
27.14
3,101.28
149
PROTECTION OF PERSONS AND PROPERTY
Police Department :
Chief
$744.66
Patrolmen
365.50
Special Police
102.50
Other Employees
60.00
Motor Equipment and Repair
170.51
Gasoline and Oil
177.95
Car Hire
13.50
Stationery and Postage
6.95
Additional Equipment
53.06
Repairs
5.00
All Other
100.03
Clerk
16.46
Telephone
177.84
1,993.96
Dog Officer
25.50
Fire Department :
Chief, Half Year
$66.00
Fireman
734.05
Clerk
2.05
Telephone
77.07
Fire and Truck Equipment and Repairs
248.55
Station and Other Employees
205.62
Siren
118.42
Hose and Fittings
428.45
Gasoline and Oil
69.54
Supplies and Equipment
130.81
Repairs
203.15
Electricity
60.00
2,343.71
Hydrants
1,240.00
150
FORESTRY
Moth Extermination :
Superintendent
$429.80
Labor
1,105.60
Water
6.37
Stationery and Printing
4.00
Insurance
5.95
Insecticides
157.91
Hardware and Tools
91.39
Express
1.63
Gasoline and Oil
52.73
Truck Repair and All Other
76.40
1,931.78
Pruning and Trimming Trees :
Superintendent
$207.90
Labor
367.00
Gasoline
3.60
Tools and Repairs
12.42
590.92
Tree Warden:
Warden
$422.40
Labor
119.50
Gasoline
30.67
Repairs
2.50
Tools
12.35
Supplies
3.34
590.76
INSPECTION
Sealer of Weights and Measures:
Sealer
$52.50
All Other
2.60
Gasoline
1.36
56.46
151
HEALTH AND SANITATION
Health:
Dump Agent
$207.50
Dog Burial
10.25
Posting
5.00
Hospitals
266.00
All Other
13.70
Vital Statistics
76.00
Fumigation
3.00
Visiting Nurse
300.00
County Hospital Assessment
1,423.67
Inspection of Animals
100.00
Inspection of Slaughtering
129.98
2,535.10
Schick Test
50.00
HIGHWAY
Highway Maintenance:
Superintendent
$676.20
Labor
2,817.25
Rent
180.00
Trucks
26.25
Gravel and Sand
95.68
Truck Equipment and Repairs
564.21
Gasoline and Oil
462.94
Tarvia and Road Oil
18.80
Supplies and All Other
356.81
Tools
64.75
5,262.89
Tarvia Tops:
Equipment Rental
$612.00
Tarvia
2,250.20
Gravel
208.00
Superintendent
337.50
152
Labor
1,561.50 .75
Truck Repair Gasoline and Oil
25.31
4,995.26
West Street:
Superintendent
$112.50
Foreman
432.00
Labor
2,525.61
Trucks
2,311.80
Rental of Equipment
1,955.63
Gravel, Cement, etc.
274.10
Tarvia
829.96
Culvert Pipe
451.92
Gasoline and Oil
106.48
9,000.00
River Street:
Tarvia
$651.37
Rental of Equipment
198.00
849.37
Snow Removal:
Superintendent
$163.70
Labor
1,063.04
Trucks
254.78
Sidewalk Plows
114.25
Equipment and Repairs
247.60
Sand
27.30
Gasoline and Oil
214.83
2,085.50
Street Lights
3,808.17
Land Damage:
South Elm Street
$8.00
West Street
295.00
River Street
1,234.45
West Center Street
717.24
2,254.69
153
CHARITIES
Public Welfare:
General Administration:
Salaries
$183.50
Printing and Postage
43.29
Commissary and All Other
186.06
Relief :
Groceries
3,516.60
Fuel
1,680.71
Board and Care
12.00
Medicine and Medical
1,871.87
State Institutions
682.00
Cash Grants
2,140.50
All Other
260.86
Rent
1,854.53
Clothing
297.69
Other Cities and Towns
1,808.79
Child Guardianship
262.84
Mothers' Aid :
Cash Aid
765.60
Other Cities and Towns
404.00
Old Age Assistance :
General Administration:
Salaries
151.50
Printing and Postage
61.02
Relief :
Medical
1,279.03
Fuel
113.90
Cash Grants
11,183.50
Other Cities and Towns
401.89
29,161.6>
154
Soldiers' Relief :
Groceries
$135.00
Fuel
51.55
Medicine and Medical
70.00
Cash Grants
50.00
State Aid:
Burial
100.00
406.55
EDUCATION
General Administration:
Physician
$429.13
Superintendent
2,406.60
Clerk
555.94
Truant Officer
142.50
Printing, Stationery and Postage
62.61
Telephone
241.39
Traveling Expense
398.68
School Census
45.00
Miscellaneous Administration
6.80
Express
3.15
Teachers' Salaries :
High
11,336.75
Elementary
18,364.88
Nurse
850.66
Text Books and Supplies :
High :
Text Books
333.19
Supplies
779.48
Elementary :
Text Books
773.25
Supplies
716.18
155
Tuition :
Vocational
1,197.14
Elementary
22.25
Transportation : Elementary
3,728.79
Janitors :
Elementary
2,277.40
Fuel and Light:
Elementary Fuel
1,195.98
Gas
14.16
Electricity
163.58
Maintenance of Buildings and Grounds :
Repairs
1,363.67
Water-High
18.91
Janitors' Supplies
53.10
Water-Elementary
160.44
Furniture and Furnishings :
Elementary
49.17
Other Expenses :
Graduation Elementary
25.78
Diplomas and Graduation
41.96
47,758.52
Centre School Sanitation
1,930.32
LIBRARY
Library Maintenance:
Salaries :
Librarian
$321.46
Assistants
352.64
Janitors
99.14
Books and Periodicals :
Books
293.55
156
Fuel and Light :
Fuel
53.50
Light
5.85
Building :
Furniture and Furnishings
13.50
Other Expenses :
Stationery and Printing
24.03
Petty Supplies
20.98
All Other
15.35
1,200.00
Library Trust Funds :
Books
$460.17
Periodicals
45.20
Repairs
2.45
Bindings
44.82
552.64
RECREATION AND UNCLASSIFIED
Care of Monument Grounds
10.00
Flags and Parks
25.00
Memorial Day
118.30
County Aid to Agriculture
100.00
Land Adjoining Park
125.00
Town Reports
626.88
Baseball Field Equipment
142.63
E. R. A. Administration
18.00
W. P. A. Administration :
Supervisor
$824.00
Clerks
245.48
Postage
.40
Supplies
1.60
Travel Expense
44.34
1,115.82
157
Federal Project Accounts :
Supervisor
$200.00
Clerks
144.00
Administration
2.15
Memorial Park
820.21
Farm to Market
118.70
River
243.11
Surveying
43.00
Bragas Ditch
7.10
Sewing
6.30
Manley Street Ditch
112.56
River Street
100.00
Spring Street
54.00
General Accounts
63.75
1,914.88
Municipal Unemployment :
Baseball Field
$53.00
Employment Canvas
61.00
Keriza's Ditch
66.54
Memorial Park
612.23
Cemeteries
58.40
Commissary
1.75
Central Square
8.75
General Accounts
89.79
951.46
Insurance :
Liability
$1,159.04
Fire
529.12
1,688.16
PUBLIC SERVICE ENTERPRISE
Water Department:
Administration :
Commissioners $162.50
158
Superintendent
876.00
Clerks
210.95
Service Operator
60.00
Water
7,093.44
Stationery and Postage
82.00
Printing
57.00
Telephone
24.25
Equipment and Truck Repair
68.97
All Other
21.76
Labor
1,120.98
Pipe and Fittings
619.93
Tools
3.98
All Other
26.35
Gasoline and Oil
122.85
Express and Freight
9.64
10,560.60
Water Bonds and Interest:
Bonds
$4,030.00
Interest
878.73
4,908.73
Copeland Street :
Labor
$9.00
Pipe Fittings and Supplies
1,605.78
Gas
3.60
Freight
317.24
1,935.62
CEMETERY
Care of Cemeteries
100.00
Perpetual Care of Cemeteries Trust Funds
232.60
INTEREST
On Temporary Loans
30.42
159
MUNICIPAL INDEBTEDNESS
Temporary Loans
15,000.00
Taxes and Agency :
State Tax
$4,900.00
County Tax
5,481.12
Parks and Reservations
43.46
State Audit
319.61
Dog Licenses
782.60
11,526.79
REFUNDS
1936 Motor Vehicle Excise Taxes
68.59
Total Payments for Year
$181,797.48
Cash Balance, December 31, 1936
26,453.83
$208,251.31
TRANSFERS FROM RESERVE FUND
Federal Project Account
$325.00
Other Financial Offices and Accounts
7.50
Land Adjoining Memorial Park
10.00
Public Welfare
750.00
$1,092.50
160
STATEMENT OF TRUST FUNDS
CEMETERY PERPETUAL CARE FUNDS
On hand at beginning of year On hand at end of year
Savings Bank Deposit
Total
$4,853.45
$4,853.45
4,962.45
4,962.45
RECEIPTS
PAYMENTS
Interest
$141.60
Funds
100.00
Increase in Deposits $109.00 Payments for Care of Lots
132.60
Total
$241.60
Total
$241.60
Name of Fund
Balance Jan. 1, 1936
Receipts $6.70
Withdrawn $8.00
Balance Dec. 31, 1936 $220.51
Sanford Alger
51.22
1.54
2.00
50.76
William Burke
175.14
5.29
6.00
174.43
Davis Copeland
206.68
6.23
... .
212.91
Mrs. Henry Copeland
101.67
3.07
. ...
104.74
Lyman and Pardon
Copeland
664.36
20.07
684.43
Samuel G. Copeland
209.82
6.32
216.14
Martha K. Crosby
100.00
3.02
103.02
Mary A. Dwyer
127.85
3.85
8.00
123.70
Michael Dwyer
100.14
3.02
3.00
100.16
The Hartwell Fund
321.60
9.71
9.00
322.31
Frank P. Hatch
160.69
4.85
165.54
Julia M. Hooper
132.48
3.99
136.47
Alba Howard
101.87
3.07
3.00
101.94
Isabelle Howard
100.02
3.02
. . . .
103.04
S. Nelson Howard
100.91
3.03
3.00
100.94
Samuel H. Howard
108.87
3.27
3.00
109.14
Harriet M. Jennings
112.56
3.39
3.00
112.95
. ...
. . . .
. . . .
. . . .
. .
Alfred E. Alger
$221.81
161
Sumner Keith
107.06
3.23
2.50
107.79
Warren C. Kinney
206.79
6.23
213.02
Henry J. LeLacheur
100.00
3.02
. . . .
103.02
Joshua Morse
100.00
2.00
. . ..
102.00
Emma F. Packard
300.00
5.25
5.00
300.25
Fred A. Perkins
103.82
3.13
3.00
103.95
Rosa P. Shaw
367.09
11.09
4.00
374.18
Orrin A. Smith
150.00
4.53
. . . .
154.53
South Street Cemetery 76.62
2.30
78.92
Charles C. Thayer
244.38
7.38
70.10
181.66
Robert Tibbetts
ยท
. . .
. . . .
$4,853.45
$141.60
$132.60
$4,962.45
LIBRARY TRUST FUNDS
On hand January 1, 1936 :
Securities
$500.00
Cash in Bank
18,472.38
Total Library Funds, January, 1936
$18,972.38
Income from Funds for Year
$573.15
Withdrawals for Year
552.64
Net Gain
20.51
On hand December 31, 1936
$18,992.89
All Interest in excess of principal amounts has been withdrawn and placed on Interest Accounts.
. . . .
100.00
162
DIVISION OF LIBRARY FUNDS December 31, 1936
Principal Amounts
Mary P. Whitman Fund
$15,000.00
Cornelia Alger
595.68
Nathan Copeland
500.00
Mary N. K. Edgerley
500.00
Francis E. Howard
500.00
Mary L. Perkins
1,000.00
$18,095.68
Mary P. Whitman Fund :
Interest Account No. 1
$673.35
All Other Funds :
Interest Account No. 2
223.86
897.21
On Deposit December 31, 1936
$18,992.89
TRUST ACCOUNTS
Trust Funds, Cash and Securities $23,955.34
Library Trust Funds Cemetery Trust Funds
$18,992.89
4,962.45
$23,955.34
$23,955.34
Trust Funds :
Cash and Securities
$23,955.34
Cemetery Funds :
Alfred E. Alger
$220.51
Sanford Alger 50.76
William Burke
174.43
Davis Copeland
212.91
Mrs. Henry Copeland
104.74
Lyman and Pardon Copeland 684.43
Samuel G. Copeland
216.14
Martha K. Crosby 103.02
Mary A. Dwyer
123.70
Michael Dwyer
100.16
The Hartwell Fund
322.31
Frank P. Hatch
165.54
Julia M. Hooper
136.47
Alba Howard 101.94
Isabelle Howard 103.04
S. Nelson Howard 100.94
Samuel H. Howard
109.14
Harriet M. Jennings 112.95
Sumner Keith 107.79
Warren C. Kinney 213.02
Henry J. LeLacheur
103.02
Joshua Morse 102.00
Emma F. Packard
300.25
Fred A. Perkins 103.95
Rosa R. Shaw
374.18
Orrin A. Smith
154.53
South Street Cemetery 78.92
Charles C. Thayer 181.66
Robert Tibbetts
100.00
$4,962.45
Library Funds :
Mary P. Whitman $15,000.00
Cornelia Alger 595.68
Nathan Copeland 500.00
Mary N. K. Edgerly
500.00
Francis E. Howard
500.00
Mary L. Perkins
1,000.00
18,095.68
Interest Account No. 1 $673.35
Interest Account No. 2 223.86
897.21
$23,955.34
$23,955.34
BALANCE SHEET, DECEMBER 31, 1936 GENERAL ACCOUNTS
ASSETS
LIABILITIES
Cash :
General
$26,453.83
Library (Petty Cash) 25.00
$26,478.83
Special Accounts : Westdale Improvement Society Gift $174.76 Surplus War Bonus Fund 540.32
$715.08
Accounts Receivable :
Unidentified Receipts, 1934
43.25
Over Estimated :
Levy of 1932
$113.86
State Parks and Reservations
14.04
Levy of 1933
399.87
County Assessment 81.53
Levy of 1934
72.34
Appropriation Balances
2,384.19
Levy of 1935
10,571.02
Federal Grant, O. A. A. Administration 30.49
Levy of 1936
31,869.75
Water Department-Available:
43,026.84
Surplus
11,432.55
Reserve Fund, Overlay Surplus
6,530.45
Motor Vehicle Excise Taxes :
Overlay-Reserved for
Levy of 1936
312.79
Abatement of Taxes:
Tax Titles
10,311.56
Levy of 1932
$113.86
Tax Titles Possessions
150.18
Levy of 1933
18.89
Water Rates and Services
4,269.68
Levy of 1934
72.34
Water Liens
143.09
Levy of 1935
1,202.04
State Aid to Highways
1,133.55
Levy of 1936
1,380.73
County Aid to Highways
566.78
2,787.86
Taxes :
Departmental
4,493.67 State Assessments Under Estimated 245.00
Revenue Reserved until collected : Motor Vehicle Excise
Tax $312.79
Tax Titles
10,311.56
Tax Title Possessions
150.18
Departmental
4,493.67
Water
4,269.68
Water Liens
143.09
Surplus Revenue
19,680.97
47,431.56
$91,131.97
$91,131.97
DEBT ACCOUNT
Net Funded or Fixed Debt
$19,360.00 Water Loans $19,360.00
TRUST ACCOUNTS
Trust Funds, Cash and Securities $23,955.34 Library Trust Funds $18,992.89 Cemetery Perpetual Care Fund 4,962.45
$23,955.34
$23,955.34
HERBERT E. BRYANT, Town Accountant.
State Auditor's Report
January 23, 1937
To the Board of Selectmen
Mr. James A. Hemenway, Chairman West Bridgewater, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of West Bridgewater for the fiscal year ending December 31, 1936, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
Very truly yours,
TNW :ER
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 fiscal year ending December 31, 1936, the fol- lowing report being submitted thereon:
169
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 reconciled with the books and records of the town accountant.
The books and accounts of the town accountant were examined and checked in detail. The recorded receipts were verified by a comparison with the treasurer's books and with the records in the several departments making the original charges. The payments were checked with the warrants authorizing the treasurer to disburse town funds and with the payments as shown by the treasurer's books. The re- corded appropriations and transfers were checked with the town clerk's records of town meetings and with the finance committee's records of transfers from the reserve fund.
The ledger accounts were analyzed, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on December 31, 1936.
The books and accounts of the town treasurer were ex- amined and checked in detail. The recorded receipts were analyzed and compared with the collector's records of pay- ments to the treasurer, 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, while the payments were checked with the selectmen's war- rants to the treasurer.
The cash book was added throughout for the period cov- ered by the audit, and the treasurer's cash balance on Janu- ary 12, 1937, was proved by a reconciliation of the bank bal- ances with statements received from banks of deposit.
The payments of debt and interest were checked with the amounts falling due and with the cancelled securities and coupons on file.
The savings bank books and securities representing the investments of the trust funds in the custody of the town
170
treasurer were examined and listed. The income was proved and the transfers to the town were verified.
The tax title deeds on hand were examined and listed The amounts transferred from the tax levies to the tax title account were verified, the reported redemptions were check- ed with the receipts as recorded on the treasurer's cash book, and the tax title deeds as listed were reconciled with the accountant's ledger.
The books and accounts of the tax collector were exam- ined and checked. The tax and water accounts outstanding at the time of the previous examination were audited and al subsequent commitment lists were added and reconciled with the warrants of the assessors and water commissioner for collection.
The collector's cash books were footed, the payments to the treasurer by the collector were checked to the treasurer's and accountant's books, the recorded abatements were com pared with the assessors' and the water commissioners' re- cords of abatements, and the outstanding accounts were listed and reconciled with the accountant's ledger accounts. s
The records of licenses and permits issued by the select- men and the town clerk were examined and checked, and the payments to the State and the town were verified.
The surety bonds of the financial officials bonded for the faithful performance of their duties were examined and found to be in proper form.
The records of departmental accounts receivable com- mitted for collection were examined. The payments to the treasurer were verified, the disallowances were checked, and the outstanding accounts were listed and reconciled with the accountant's ledger accounts.
Verification of the outstanding tax, departmental, and water accounts was made by mailing notices to a number of persons whose names appeared on the books as owing money
171
to the town, the replies received thereto indicating that the accounts, as listed, are correct.
In addition to the departments mentioned, the available records of all other departments receiving money for the town were checked and the payments to the treasurer were verified.
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treasurer's and the collector's cash, summaries of the tax, tax title, department- al, and water accounts, as well as table's showing the condi tion and transactions of the trust funds.
While engaged in making the audit, co-operation was re- ceived from the officials of the town, for which, on behalf of my assistants and myself, I wish to express appreciation.
Respectfully submitted.
HBD :ER
HERMAN B. DINE, Assistant Director of Accounts.
The balance sheet and tables referred to are the same as those to be found in the Town Accountant's report.
Report of Administrators of Financial Aid Under the Works Progress Administration
The work during the year from January 1, 1936 to December 31 has progressed steadily as will be observed by the financial section of this report.
WAR MEMORIAL PARK
Some changes in land elevation had to be made because of flood water conditions, an unusual amount of flowage fore- casted this necessity, and the time to make such changes was then, rather than in later years. The expense of making such changes depleted the material account and it became necessary to ask for more public subscription to pay the over- draft and to continue the work. We were successful to the point that the entrance walls and gateways are now in the process of construction. During the Summer and Fall our Park received much favorable comment from visitors from very distant states as well as from visitors from near points. With the completion of the entrances this portion of the Park will be completed.
Plans are being considered to lay out the lot surround- ing Pulpit Rock, to enclose with wall and fence this newly acquired space, and to grade more evenly its natural amphi- theatre aspect. This part of the Park will make an ideal spot for outdoor meetings, as well as picnic space for families with freedom for children to enjoy their games.
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