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 1950-1954 > Part 22
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All Other
128.48
2,097.94
TOWN ACCOUNTANT
Appropriated:
1,740.00
Salary
1,250.00
Expenses:
Clerk Hire
300.00
Printing, Advertising, Postage & Stationery
37.24
Office Supplies
48.93
Association Dues & Meetings
15.00
1,651.17
Unexpended Balance reverting to Revenue
TREASURER
Appropriated:
2,600.00
Salary
1,600.00
Expenses:
Clerk Hire
93.00
88.83
64
Printing & Advertising
25.58
Postage & Stationery
216.61
Office Supplies
32.85
Tax Title Expense
165.77
Notary Fees
7.25
Travel
170.00
Surety Bond
203.50
All Other
60.00
2,574.56
Unexpended Balance reverting to Revenue
COLLECTOR
Appropriated:
* 3,608.75
Salary
2,400.00
Expenses:
Clerk Hire
119.50
Printing & Advertising
162.09
Postage & Stationery
229.04
Office Supplies
119.45
Tax Title Expense
101.14
Notary Fees
26.50
Surety Bond
337.75
Travel
75.00
3,570.47
Unexpended Balance reverting to Revenue
38.28
* Includes refund of $75.75
ASSESSORS
Appropriated:
4,860.00
Salaries
3,535.00
Expenses:
Clerk Hire
349.00
Printing, Advertising, & Office Supplies
73.93
Postage & Stationery
20.22
Transfers
146.71
Travel and Meals
314.60
All Other
150.35
4,589.81
Unexpended Balance reverting to Revenue
270.19
25.44
65
TOWN CLERK
Appropriated:
1,373.48
Salary
1,100.00
Expenses:
Printing & Advertising
56.28
Postage & Stationery
19.09
Office Supplies
146.11
Surety Bond
5.00
Travel
22.50
All Other
24.50
1,373.48
ELECTION & REGISTRATION
Appropriated: 1,810.00
Expenses:
Counters, Checkers & Observers
629.75
Registrars
166.00
Printing, Advertising, Postage & Stationcry
278.12
Street Lists
120.00
Annual Lists-Typist
133.75
Annual Lists (Travel 65.00)
401.00
Equipment Polling
5.25
All Other
73.04
1,806.91
Unexpended Balance reverting to Revenue 3.09
TO PRESERVE RECORDS
Appropriated and Expended
50.00
OTHER FINANCIAL OFFICES
Appropriated and Unexpended reverting to Revenue
25.00
LAW
Appropriated and Expended
200.00
TOWN COUNSEL
Appropriated and Expended
500.00
NEW HEATER-TOWN HALL
Appropriated and Expended 3,600.00
66
TOWN HALL & OFFICES
Appropriated:
* 4,956.00
Janitor
2,236.00
Supplies
65.25
Water
33.26
Repairs
1,046.20
Telephone
347.53
Fuel
520.88
Gas & Electricity
434.68
All Other
15.00
4,698.80
Unexpended Balance reverting to Revenue
257.20
Includes refund of $90.00
POLICE
Appropriated:
* 11,322.00
Chicf
3,715.34
Patrolmen
4,771.55
Special Policc
92.00
Postage, Stationery & Printing
115.50
Repairs & Supplics
314.49
Telephone
302.35
Radio Maintenance
217.09
Out of State Travel
50.00
Equipment-Patrolmen
293.30
Association Dues and Meetings
72.00
Insurance (Car & Men)
172.45
Care of Telephone
156.00
Fucl, Gas & Tires
1,025.18
All Other
24.75
11,322.00
* Includes refund of $27.00
DOG OFFICER
Appropriated and Expended
250.00
FIRE
Appropriated:
8,860.00
Chief 480.00 Firemen 3,192.00
67
Clerk Hire
31.45
Call Station
480.00
Postage & Stationery
82.25
Bell System & Repair Station
257.40
Hose & Fittings
1,196.15
Gas & Oil
288.27
Equipment & Repairs
879.32
Electricity
116.06
Insurance
1,396.90
Out of State Travel
45.00
Telephone
290.33
8,735.13
Unexpended Balance reverting to Revenue
124.87
HYDRANTS
Appropriated and Expended
4,080.00
FIRE DEPT .- NEW TRUCK
1951 Balance Expended
16,621.50
TREE WARDEN
Appropriated:
* 5,887.50
Salary
1,472.00
Expenses:
Labor
2,824.05
Supplies & Tools
174.02
Equipment & Repair
198.20
Insurance
16.80
Fuel, Gas & Oil
315.00
Brush Killer
258.37
Equipment Hire
581.50
All Other
2.00
5,841.94
Unexpended Balance reverting to Revenue
* Includes refund of $13.50
MOTH SUPPRESSION
Appropriated: 2,906.60
Superintendent
506.00
Labor
887.50
Insecticides
183.76
45.56
68
Supplics
233.51
Gas & Oil Acrial Spraying Insurance
77.36
923.25
95.22
2,906.60
TOWN ELMS
Appropriated:
1,414.00
Superintendent
414.00
Labor
761.40
Supplies
44.95
Equipment Hirc
85.00
Insecticides
108.65
1,414.00
SEALER OF WEIGHTS & MEASURES AAppropriated and Expended 171.25
HEALTH & SANITATION
Appropriated:
2,035.00
Dump
1,191.80
Postage and Travel
20,20
T. B. Hospital
549.00
Vital Statistics
224.00
Medical Attendance
50.00
2,035.00
INSPECTOR OF ANIMALS
Appropriated:
375.00
Expenses
219.00
Unexpended Balance reverting to Revenue
156.00
INSPECTION OF SLAUGHTERING
Appropriated and Unexpended reverting to Revenue
100.00
PURCHASE OF LAND-S. ELM STREET 1952 Balance Unexpended carried to 1953 100.00
69
INSPECTOR OF WIRES
Appropriated:
400.00
Expenses
395.80
Unexpended Balance reverting to Revenue
4.20
VISITING NURSE
Appropriated and Expended
800.00
DIPHTHERIA CLINIC
Appropriated and Expended
110.00
WELL CHILD CONFERENCE
Appropriated and Expended
75.00
DENTAL CLINIC
Appropriated:
400.00
Expenses
315.92
Unexpended Balance carried to 1953
84.08
HIGHWAY
Appropriated:
25,833.00 *
Superintendent
2,377.50
Labor
10,959.00
Equipment Hire
4,933.40
Administration & Supplies
31.38
Broken Stone, Gravel, Etc.
701.76
Bridges
141.94
Black Patch, Tarvia, Oil & Etc.
4,302.39
Repairs, Tools & Supplies
1,131.15
Insurance
159.37
Electricity
14.10
24,751.99
Unexpended Balance reverting to Revenue
1,081.01
* Includes refund of $75.00
70
CHAPTER 90 NEW CONSTRUCTION
1951 Balance 4,347.70 40,800.00
Appropriated
Expenses 35,134.59
Unexpended Balance carried to 1953
10,013.11
CHAPTER 90 MAINTENANCE
Appropriated and Expended
3,000.00
HIGHWAY MACHINE ACCOUNT
Appropriated:
2,300.00
Expenses
1,807.60
Unexpended Balance reverting to Revenue
492.40
HIGHWAY MACHINE FUND
1952 Balance carried to 1953
1,735.92
HIGHWAY NEW TRUCK
1952 Balance carried to 1953
500.00
SNOW REMOVAL
Appropriated:
* 6,056.00
Expenses:
Superintendent
169.00
Labor
1,653.90
Salt, Sand, Etc.
517.04
Equipment Hire-Snow Plowing
126.94
Route 106
2,311.75
Repairing of Snow Equipment
192.00
All Other
609.03
62.42
5,642.08
Unexpended Balance reverting to Revenue
413.92
* Includes refund of $56.00
LAND DAMAGES
1952 Balance carried to 1953
572.35
71
STREET LIGHTS
Appropriated:
6,880.00
Expenses
6,300.99
Unexpended Balance reverting to Revenue
CHARITIES
PUBLIC WELFARE ADMINISTRATION
Appropriated:
* 874.65
Salarics
252.00
Expenses:
262.10
Jr. Typist Clerk
213.96
Telephone
54.47
Printing, Stationery & Postage
22.56
Office Supplies
21.56
Travel
48.00
874.65
Includes refund of $ .65
PUBLIC WELFARE AID
Appropriated:
9,000.00
Expenses:
Groceries
1,053.81
Coal & Wood
362.70
Clothing
78.61
Medical
82.65
Cash Grants
417.87
Other Citics & Towns
1,461.38
3,457.02
Unexpended Balance reverting to Revenue
5,542.98
OLD AGE ASSISTANCE ADMINISTRATION Appropriated:
1,840.00
Expenses:
Welfare Agent
752.94
Jr. Typist Clerk
1,001.44
Office Supplies
3.10
Travel
30.00
1,787.48
Unexpended Balance reverting to Revenue
52.52
Welfare Agent
579.01
72
OLD AGE ASSISTANCE AID
Appropriated: * 32,990.55
Expenses:
Cash
29,842.04
Other Cities & Towns
2,371.50
32,213.54
Unexpended Balance reverting to Revenue * Ineludes refund of $990.55
777.01
OLD AGE ASSISTANCE FEDERAL ADMINISTRATION
1951 Balance 1,685.56
1952 Reimbursements
2,157.94
Total
3,843.50
1952 Expenses:
Welfare Agent
1,054.06
Jr. Typist Clerk
524.52
Postagc, Stationery & Office Supplies
35.78
Travel
40.00
Telephone
77.26
All Other
552.57
2,284.19
Unexpended Balance carried to 1953
1,559.31
OLD AGE ASSISTANCE FEDERAL AID
1951 Balance
15,248.83
1952 Reimbursements
20,966.39
Total
36,215.22
1952 Expenses:
Cash
22,860.84
Unexpended Balance carried to 1953
13,354.38
AID TO DEPENDENT CHILDREN ADM.
Appropriated:
5.00
Expenses:
Office Supplies & All Other 5.00
73
AID TO DEPENDENT CHILDREN AID
Appropriated: * 5,094.00
Expenses:
Cash 3,786.40
Unexpended Balance reverting to Revenue
1,307.60
Includes refund of $94.00
AID TO DEPENDENT CHILDREN FEDERAL ADM.
1951 Balance 383.11
1952 Reimbursements 338.97
Total
722.08
1952 Expenses:
Welfare Agent
150.90
Jr. Typist Clerk
72.48
Telephone
31.20
Travel
25.00
All Other
87.03
366.61
Unexpended Balance carried to 1953 355.47
AID TO DEPENDENT CHILDREN FEDERAL
1951 Balance
1,789.63
1952 Reimbursements
2,480.97
Total
4,270.60
1952 Expenses:
Cash
1,032.70
Unexpended Balance carried to 1953
3,237.90
DISABILITY ASSISTANCE ADMINISTRATION Appropriated:
320.00
Expenses:
Welfare Agent
160.00
Jr. Typist Clerk
160.00
320.00
74
DISABILITY ASSISTANCE AID
Appropriated: 7,500.00
Expenses:
Cash 2,661.85
Unexpended Balance reverting to Revenue
4,838.15
DISABILITY ASSISTANCE FEDERAL ADMINISTRATION
1952 Reimbursements 89.75
Expenses:
Welfare Agent
20.00
Jr. Typist Clerk
20.00
Telephone & All Other
17.95
Travel
20.00
77.95
Unexpended Balance carried to 1953
11.80
DISABILITY ASSISTANCE FEDERAL AID
1952 Reimbursements carried to 1953
1,184.88
VETERANS' SERVICES
Appropriated:
11,465.00
Salary
200.00
Expenses:
Clerk Hire-Typist
24.50
Office Supplies
34.82
Medical
1,439.55
Groceries & Cash
7,880.10
Travel
25.00
Association Dues & Meetings
23.00
9,626.97
Unexpended Balance reverting to Revenue
1,838.03
SCHOOLS
Appropriated:
* 169,984.75
Expenses:
Administration
8,012.03
Instruction
108,640.59
Operations
22,511.59
Maintenance
4,609.45
75
Auxiliary Agencies:
Library
103.88
Health
2,241.73
Transportation
17,781.62
Tuition
2,398.85
Insurance
148.60
Miscellaneous
67.75
Vocational Education
3,437.48
169,953.57
Unexpended Balance reverting to Revenue
* Includes refund of $77.75
SCHOOL HOT LUNCH
1951 Balance
20.20
1952 Reimbursements
14,415.17
Total
14,435.37
1952 Expenses
13,175.75
Unexpended Balance carried to 1953
1,259.62
SCHOOL ATHLETICS
1951 Balance
213.10
1952 Receipts
1,228.71
1952 Appropriated
1,200.00
Total
2,641.81
1952 Expenses
2,605.59
Unexpended Balance carried to 1953
36.22
SPECIAL APPROPRIATION-SCHOOL EQUIPMENT
1951 Balance Expended 29.34
WILLIAM J. & ANNA C. HOWARD SCHOLARSHIP FUND
1951 Balance
125.00
1952 Earnings
125.00
Total
250.00
1952 Expenses
225.00
Unexpended Balance carried to 1953
25.00
31.18
76
FENCE ON SCHOOL PROPERTY
Appropriated:
1,500.00
Expenses:
1,445.93
Unexpended Balance reverting to Revenue
54.07
SCHOOL CONSTRUCTION COMMITTEE EXPENSE
1951 Balance
124.43
Expenses:
113.88
Unexpended Balance carried to 1953
10.55
NEW SCHOOL CONSTRUCTION
1951 Balance 82,473.78
Appropriated:
321,200.00
Total
403,673.78
Expenses
388,349.32
Unexpended Balance carried to 1953
15,324.46
SCHOOL BONDS & INTEREST
Appropriated and Expended
71,730.83
SCHOOL BONDS PREMIUM
Earned
2,397.00
Expenses
855.90
Unexpended Balance carried to 1953
1,541.10
SCHOOL BONDS INCOME ACCOUNT
Earned and Expended 79.17
LIBRARY
Appropriated:
2,684.00
Expenses:
Librarian
625.00
Assistants
687.71
Janitor
225.00
77
Postage & Stationery
76.32
Books
699.74
Water
14.50
Electricity
12.72
Repairs
83.79
Fuel
79.90
2,504.68
Unexpended Balance reverting to Revenue
179.32
LIBRARY TRUST FUND-INTEREST Earned and Expended
968.70
STABILIZATION FUNDS
Earned and Expended
125.00
REHABILITATION TRUST FUNDS
Earned and Expended
1,375.00
SERVICEMEN'S FUND-TOWN FIELD
1951 Balance carried to 1953
1,785.83
MONUMENTS, PARKS & FLAGS
Appropriated:
2,180.00
Expenses:
Superintendent
1,600.00
Labor
89.50
Memorial Field
130.80
Flags
10.00
Park Expense
311.82
2,142.12
Unexpended Balance reverting to Revenue
37.88
MEMORIAL AND ARMISTICE DAYS
Appropriated and Expended
451.70
CIVILIAN DEFENSE
1951 Balance carried to 1953
464.60
CHRISTMAS DECORATIONS
Appropriated and Expended 100.00
78
PLYMOUTH COUNTY AID TO AGRICULTURE
100.00 Appropriated and Expended
TOWN REPORTS
Appropriated and Expended
931.12
1951 ENTERPRISE BILL
Appropriated and Expended
4.10
INSURANCE
Appropriated:
* 4,869.12
Expenses
4,550.30
Unexpended Balance reverting to Revenue
318.82
* Includes refund of $119.12
PUMPING STATION
Appropriated: 4,255.00
Expenses:
Repairs
14.86
Telephone
135.72
Fuel
128.45
Gas. Electricity & Water
3,789.25
4,068.28
Unexpended Balance reverting to Surplus
186.72
WATER
Appropriated:
13,738.38
Salary-Commissioners
784.00
Expenses:
Superintendent
3,300.00
Labor
4,991.28
Clerk Hire
371.00
Printing & Advertising, Postage & Stationery
339.69
Call Station
480.00
Water-1953
677.95
Pipe & Fittings
2,082.61
79
Repair & Tools
184.11
Insurance & Truck Repair
67.32
Fuel, Gas & Oil
244.42
13,522.38
Unexpended Balance reverting to Surplus
216.00
NEW METER & REPAIR ACCOUNT
Appropriated and Expended 2,442.05
6 INCH MAINS ON CRESCENT STREET
Appropriated:
3,000.00
Expenses
2,077.58
Unexpended Balance carried to 1953
922.42
WATER BOND PREMIUM
1951 Balance reverting to Revenue
45.50
WATER BONDS & INTEREST
Appropriated and Expended
20,005.00
NEW WATER CONSTRUCTION
1951 Balance carried to 1953
456.63
PUMPING STATION-RIGHT OF WAY
1951 Balance carricd to 1953 150.00
WATER DEPT .- NEW TRUCK
Appropriated:
1,500.00
Expenses
1,133.68
Unexpended Balance carried to 1953
366.32
INTEREST
Appropriated and Unexpended reverting to Revenue 100.00
80
CEMETERIES
Appropriated:
500.00
Expenses
234.00
Unexpended Balance reverting to Revenue
266.00
CEMETERY TRUST FUNDS
Earned and Expended
672.00
MISCELLANEOUS
Expended:
Retirement Deductions
3,048.53
Federal Withholding Taxes
18,824.14
Plymouth County Hospital Assessment
6,391.09
Plymouth County Assessment
13,830.57
Dog Licenses
1,251.20
State Parks & Reservations
628.12
Auditing Municipal Accounts 1950 and 1951
1,585.44
Old Age Assistance Recovery-State
376.39
Old Age Assistance Recovery-Federal
438.40
Refunds
1,710.30
TOTAL PAYMENTS
$995,717.98
RECORD OF TRANSFERS FROM RESERVE FUND
Inspector of Wires
$ 100.00
Assessors' Salary
535.00
Police
800.00
Health & Sanitation
420.00
Memorial & Armistice Days
1.70
Fire
700.00
Moth Suppression
.60
Selectmen's Expense
82.04
Sealer of Weights & Measures
1.25
Town Clerk's Expense
21.48
$ 2,662.07
PUBLIC TRUST FUNDS
Name of Fund
January 1, 1952
Income Earned
Income Paid Out
December 31, 1952
Cemetery Trust Funds:
Evrard-Alger
Brockton Savings Bank
200.54
5.04
5.00
200.58
Alfred E. Alger
E. Bridgewater Savings Bank
200.10
5.03
5.00
200.13
Nathan Alger
E. Bridgewater Savings Bank
100.07
2.51
2.50
100.08
Sanford Alger
E. Bridgewater Savings Bank
50.24
1.26
1.25
50.25
William Burke
E. Bridgewater Savings Bank
150.14
3.78
3.75
150.17
M. A. Clapp
Brockton Savings Bank
400.71
10.06
10.00
400.77
Davis Copeland
E. Bridgewater Savings Bank
201.64
5.06
4.00
202.70
Mrs. Henry Copeland
Brockton Savings Bank
100.27
2.51
2.50
100.28
Lyman & Pardon Copeland
E. Bridgewater Savings Bank
661.76
16.64
12.00
666.40
Samuel G. & James Copeland
Brockton Savings Bank
1,105.89
27.80
18.00
1,115.69
Martha K. Crosby
Peoples' Savings Bank
100.46
2.51
2.00
100.97
Mary A. Dewyer
Peoples' Savings Bank
100.09
2.51
2.50
100.10
Michael Dewyer
E. Bridgewater Savings Bank
100.22
2.51
2.50
100.23
John E. & Desire L. Gould
Brockton Savings Bank
100.18
2.51
2.50
100.19
'The Hartwell Fund
E. Bridgewater Savings Bank
300.47
7.55
7.50
300.52
Etta L. Hartwell
Peoples' Savings Bank
351.66
8.84
10.00
350.50
Frank P. Hatch
E. Bridgewater Savings Bank
160.37
4.01
4.00
160.38
Julia M. Hooper
E. Bridgewater Savings Bank
169.21
4.25
0.00
173.46
Alba Howard
Brockton Savings Bank
100.12
2.51
2.50
100.13
Isabelle Howard
Peoples' Savings Bank
100.46
2.51
2.00
100.97
S. Nelson Howard
E. Bridgewater Savings Bank
100.49
2.51
2.50
100.50
Samuel H. Howard
E. Bridgewater Savings Bank
100.23
2.51
2.50
100.24
Harriet M. Jennings
Brockton Savings Bank
100.33
2.51
2.50
100.34
Samuel G. Copeland
Peoples' Savings Bank
201.79
5.06
4.00
202.85
00
January
Name of Fund
1,1952
Income Earned
Income Paid Out
December 31, 1952
Abbic B. Jones
Brockton Savings Bank
100.54
2.51
2.50
100.55
Frank H. Jones
Brockton Savings Bank
156.09
3.93
3.00
157.02
Sumner D. Keith
E. Bridgewater Savings Bank
122.69
3.08
3.00
122.77
Warren C. Kinney
E. Bridgewater Savings Bank
201.77
5.06
4.00
202.83
Henry J. LeLacheur
Brockton Savings Bank
100.77
2.53
2.00
101.30
Elihu Leonard
Brockton Savings Bank
305.50
7.67
5.00
308.17
Azcl Lothrop
E. Bridgewater Savings Bank
156.09
3.93
3.00
157.02
Joshua Morse
E. Bridgewater Savings Bank
120.92
3.03
3.00
120.95
Emma F. Packard
E. Bridgewater Savings Bank
300.39
7.55
7.50
300.44
Frcd A. Perkins
E. Bridgewater Savings Bank
100.37
2.51
2.50
100.38
Rosa R. Shaw
Brockton Savings Bank
357.43
8.97
10.00
356.40
Sarah F. Shipman
E. Bridgewater Savings Bank
100.65
2.51
2.50
100.66
Orrin A. Smith
Peoples' Savings Bank
152.33
3.83
3.00
153.16
South St. Cemetery
Peoples' Savings Bank
105.00
2.64
0.00
107.64
Flora Snell
Brockton Savings Bank
100.33
2.51
2.50
100.34
Robert Tibbetts
E. Bridgewater Savings Bank
100.53
2.51
2.50
100.54
Charles C. Thayer
E. Bridgewater Savings Bank
225.61
5.66
0.00
231.27
Mary Elizabeth Wilson
E. Bridgewater Savings Bank
200.45
5.03
5.00
200.48
Smith R. Kelly
Bridgewater Savings Bank
0.00
500.00*
0.00
500.00
* New Principal
$ 8,264.90
707.45
172.00
8,800.35
Library Trust Funds:
Mary N. K. Edgerly
North Easton Savings Bank
250.00
250.00
U. S. Fourth Liberty Bond
250.00
250.00
Francis E. Howard
Bridgewater Savings Bank
250.00
250.00
U. S. Fourth Liberty Bond
250.00
250.00
82
Name of Fund William J. Howard & Anna C. Howard Mary L. Perkins Mary P. Whitman
January
1,1952 25.90
Income Earned .64
Income Paid Out
December 31, 1952
Peoples' Savings Bank
26.54
War Bond Series "G"
2,500.00
2,500.00
E. Bridgewater Savings Bank
1,000.00
1,000.00
Brockton Savings Bank 3,000.00
3,000.00
Bridgewater Savings Bank 4,000.00
4,000.00
Peoples' Savings Bank 4,000.00
4,000.00
Middleboro Co-operative Bank
4,000.00
4,000.00
$20,950.90
.64
00
20,951.54
Interest Account No. 1
Brockton Savings Bank
423.85
407.95
186.03
645.77
Interest Account No. 2
Brockton Savings Bank
275.50
154.12
238.89
190.73
$ 699.35
562.07
424.92
836.50
Scholarship Trust Fund:
William J. Howard &
Peoples' Savings Bank
69.03
1.72
0.00
70.75
Anna C. Howard
War Bond Series "G"
5,000.00
125.00
125.00
5,000.00
$ 5,069.03
126.72
125.00
5,070.75
Post War Rehabilitation Fund:
Series G War Bonds
55,000.00
1,375.00
55,000.00
Savings Bank
5,441.64
141.80
6,958.44
$60,441.64
1,516.80
61,958.44
Stabilization Fund: Series G War Bonds Brockton Savings Bank
5,000.00
125.00
5,000.00
452.12
12.67
589.79
$ 5,452.12
137.67
5,589.79
ยท
83
.00
84
STATE AUDITOR'S REPORT
February 17, 1953
To the Board of Selectmen Mr. William W. Noyes, Chairman West Bridgewater, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the books and ac- counts of the town of West Bridgewater for the period from Decem- ber 12, 1951 to December 31, 1952, 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,
FRANCIS X. LANG Director of Accounts
FXL:EMH
Mr. Francis X. Lang 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 Bridgewater for the period from December 12, 1951, the date of the previous examina- tion, to December 31, 1952, the following report being submitted thereon:
The financial transactions as recorded on the books of the sev- eral departments receiving or disbursing money for the town or
85
committing bills for collection were examined and checked with the books and records in the town accountant's office and with the records of the town treasurer.
The town accountant's ledgers were analyzed, the receipts being checked with the treasurer's books and the payments being compared with the warrants authorizing them and with the treas- urer's records of payments. The appropriation accounts were checked with the town clerk's records of town meeting proceedings, and the recorded transfers from the reserve fund were verified by comparison with the finance committee's authorizations on file.
A trial balance was taken off, proving the accounts to be in balance, the necessary adjusting entries resulting from the audit of the several departments were made, and a balance sheet, showing the financial condition of the town on December 31, 1952, was prepared and is appended to this report.
The books and accounts of the town treasurer were examined and checked. The receipts, as recorded, were analyzed and checked with the records of the several departments collecting money for the town and with other sources from which money was paid into the town treasury, while the payments were compared with the select- men's warrants authorizing the treasurer to disburse town funds. The cash balance on January 22, 1953 was proved by actual count of the cash in the office and by reconciliation of the bank balances with statements received from the banks in which town funds are deposited.
The recorded payments on account of maturing debt and inter- est were compared with the amounts falling due and with the can- celled securities and coupons on file. A debt record was set up dur- ing the progress of the audit showing all debt outstanding and debt and interest due in future years.
The savings bank books and securities representing the invest- ment of the trust and investment funds in the custody of the treas-
86
urer were examined and listed. The income was proved and the transfers to the town were checked with the treasurer's recorded receipts.
The records of payroll deductions for federal taxes and for the county retirement system were examined and checked, the pay- ments to the Collector of Internal Revenue and the county treas- urer being compared with the amounts withheld from employees' salaries and wages.
The records of tax titles and tax possessions were examined and checked. The transfers to the tax title account were checked to the tax books; the redemptions of tax titles, sales of tax posses- sions, and foreclosures were verified; and the tax titles and tax pos- sessions on hand were listed, proved with the ledger accounts, and compared with the records in the Registry of Deeds.
The books and accounts of the tax collector were examined and checked. The tax, excise and water accounts outstanding at the time of the previous examination and all subsequent commit- ment lists were audited and compared with the warrants issued for their collection. The payments to the treasurer were verified, the recorded abatements were checked with the records in the depart- ments authorized to grant such credits, the taxes transferred to the tax title account were proved, and the outstanding accounts were listed and compared with the respective controlling accounts in the accountant's ledger.
The accurate and efficient manner in which the work of the tax collector has been performed is worthy of commendation.
The charges for departmental accounts receivable were proved, the payments to the treasurer were verified, and the outstanding accounts were listed and reconciled with the accountant's ledger.
Verification of the correctness of the outstanding tax, water and departmental accounts was obtained by mailing notices to a number of persons whose names appeared on the books as owing
87
money to the town, the replies received thereto indicating that the accounts, as listed, are correct.
The records of licenses and permits issued by the town clerk, the selectmen, and the police department were examined and checked, the payments to the State and to the town treasurer being verified.
The records of receipts of the sealer of weights and measures and of the school and library departments, as well as of all other departments collecting money for the town or committing bills for collection, were examined and checked with the treasurer's re- corded receipts and with the town accountant's ledger.
The surety bonds of the town officials required by law to file them for the faithful performance of their duties were examined and found to be in proper form.
There are appended to this report, in addition to the balance sheet, tables showing reconciliations of the several cash accounts, summaries of the tax, excise, tax title, tax possession, departmental and water accounts, together with schedules showing the condition and transactions of the trust and investment funds.
During the progress of the audit cooperation was received from all the town officials, for which, on behalf of my assistants and for myself, I wish to express appreciation.
Respectfully submitted,
HERMAN B. DINE Assistant Director of Accounts
HBD:EMH
88
REPORT OF TOWN TREASURER
The financial transactions of the Town for the year 1952 may be briefly summarized as follows:
Cash on hand, December 31, 1952: General Fund
$161,778.20
New School Construction Fund 15,324.46
Receipts Second National Bank
302,476.17
Receipts from Tax Collector
356,502.62
Receipts from Other Sources
270,703.10
Payments of Selectmen's Warrants
995,717.98
Tax Title Accounts, December 31, 1952
5,732.08
Tax Title Redemptions in 1952
2,542.74
Tax Title Redemption Added Interest
120.50
Tax Title Redemption Releases
36.00
Tax Title Redemption Recording Fees
7.50
Tax Title Possession Sales
75.00
Tax Title Treasurer Sales
165.63
Tax Title Possessions, December 31, 1952
1,953.29
Tax Title Foreclosures, Twenty
Cemetery Trust Fund Addition
500.00
The report of the expenses of the Treasurer's Office and a de- tailed account of the New School Construction Fund, School and Water Bonds, Library Trust Funds, Scholarship Funds, Rehabili- tation and Stabilization Funds, Federal withholding taxes and Ply- mouth County Retirement Deductions may be found in the Town Accountant's report.
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