USA > Massachusetts > Hampden County > Agawam > Town of Agawam, Massachusetts annual report 1931-1935 > Part 29
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"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- bers of the city council, and in a town by a vote of two thirds of the selectmen."
The commitments of taxes, assessments, and depart- mental charges were checked and proved, the abatements were verified and the outstanding accounts were reconciled with the ledger balances.
The ledger accounts were analyzed, the necessary ad- justments were made, a trial balance was taken off and a balance sheet, which is appended to this report, was pre-
140
pared showing the financial condition of the town on No- vember 17, 1934.
The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were compared with the records of the departments collect- ing money for the town and with the other sources from which money was paid into the town treasury. The pay- ments were checked with the warrants approved by the selectmen authorizing the treasurer to disburse town funds and with the bookkeeper's accounts.
The cash book was footed and the cash balance was proved by reconciling the bank balances with statements furnished by the banks of deposit and by an actual count of the cash on hand.
The payments of debt and interest were checked with the amounts falling due during the period of the audit and with the cancelled securities on file.
In checking the treasurer's accounts, the treasurer was charged with the following amounts collected but not entered as receipts on his cash book :
Board of Health License $ 1.00
Selectmen's Licenses, 10.50
Liquor License, 133.34
Total,
$144.84
This sum when reduced by $34.40, unidentified cash on hand on November 17, 1934, leaves a net cash dis- crepancy of $110.44.
The tax title register was analyzed and checked with the tax title deeds, the collector's accounts, and the book- keeper's ledger.
The books and accounts of the town collector were
141
examined and checked in detail. The commitment lists of poll, property, motor vehicle excise, and old age assist- ance taxes and of departmental accounts were reconciled with the warrants given for their collection. The recorded collections were checked with the treasurer's record of receipts, the abatements were compared with the records of abatements granted and the outstanding accounts were listed and proved with the bookkeeper's ledger.
The outstanding accounts were further verified by mailing notices to a number of persons whose names ap- peared on the books as owing money to the town, and from the replies received it appears that the accounts, as listed, are correct.
The receipts from licenses issued by the selectmen were checked with the record of licenses granted, and the payments to the treasurer were verified.
The receipts of the town clerk for dog and sporting licenses were checked with the record of licenses issued. The payments to the state, county, and town treasurer were verified, and the cash on hand was proved by an actual count.
The surety bonds of the treasurer and town clerk were examined and found to be in proper form.
The surety bonds of the collector for 1933 and 1934 were not available for examination.
The workmen's compensation insurance policy held by the town was examined, and it was noted that the classifications include employees other than laborers, work -. men and mechanics. Since Sections 68 to 75, Chapter 152, General Laws, extend the provisions of workmen's com- pensation insurance for municipal employees only to laborers, workmen, mechanics, and their foremen, the pay- ment of premiums for insurance on employees not included in this class should not be made.
142
The receipts from town building rents were checked with the records of rentals, and the payments to the treas- urer were verified.
The accounts of the sealer of weights and measures were examined and checked. The receipts were checked with the record of fees charged and the payments to the treasurer were verified.
The receipts for health department licenses issued were checked with the record of licenses granted, and the payments to the treasurer were verified.
The accounts of the health, sewer, highway, public welfare, soldiers' relief, and school departments were ex- amined. The recorded charges were checked, the collec- tions were compared with the treasurer's record of receipts, the abatements were verified, and the outstanding accounts were listed and reconciled with the bookkeeper's ledger.
The school department record of collections for rentals and miscellaneous charges were checked and the payments to the treasurer were verified.
The librarian's records of receipts from fines, etc., were checked, the payments to the treasurer were verified, and the cash on hand was proved by actual count.
The accounts of the water department were examined and checked in detail. The recorded charges were footed, the collections were compared with the treasurer's record of receipts, the abatements were checked, and the out- standing accounts were listed and proved with the book- keeper's ledger.
The securities and savings bank books representing the investment of the trust funds in the custody of the treasurer were examined and listed. The income was proved and the withdrawals from the funds were checked.
143
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treasurer's accounts, summaries of the tax and departmental accounts, as well as tables showing the trust funds transactions.
For the cooperation received from the several town officials while engaged in making the audit, I wish, on be- half of my assistants and myself to express appreciation.
Respectfully submitted,
HERMAN B. DINE, Assistant Director of Accounts H.B.D :E.R.W.
RECONCILIATION OF TREASURER'S CASH
Balance June 17, 1932, per previous
audit $ 39,078.90
Receipts June 17 to December 31, 1932:
Per cash book $428,037.15 Not on cash book :
Maple Grove Cemetery Be- quest 905.81
428,942.96
$468,021.86
Payments June 17 to December 31, 1932 :
Per Selectmen's warrants $462,905.14 Not on warrants : Cemetery fund investment 905.81
$463,810.95
Balance December 31, 1932
4,210.91
$468,021.86
144
Balance January 1, 1933 $ 4,210.91
Receipts 1933 : General :
Per cash book $708,450.72
Not on cash book : Selectmen's licenses .. 1.00
Civil Works Service
.......
708,451.72 3,801.60
$716,464.23
Payments 1933, per selectmen's warrants : General ..
$698,071.29
Balance December 31, 1933 :
General
14,591.34
Civil Works Service
3,801.60
$716,464.23
Balance January 1, 1934 :
General $ 14,591.34
Civil Works Service 3,801.60
$ 18,392.94
Receipts January 1 to November 17, 1934 :
General :
Per cash book $589,082.12
Not on cash book :
Health licenses, $ 1.00
Selectmen's licenses 9.50
Liquor license 133.34
143.84
Civil Works Service
3,666.09
592,892.05
Unpaid warrants November 17, 1934
2,019.91
$613,304.90
145
Payments January 1, to November 17, 1934 :
General :
Per selectmen's warrants 476,197.49
In advance of warrants :
Revenue loans 100,000.00
Soldiers' Relief 16.00
576,213.49
Civil Works Service
7,467.69
Warrants drawn and unpaid
November 17, 1934
2,019.91
Balance November 17, 1934:
In Banks :
West Springfield Trust Com-
pany 6,913.63
Union Trust Company-
Springfield
5,965.40
Springfield National Bank 7,315.15
Cash in office verified 7,299.19
27,493.37
Cash discrepancy November 17, 1934
110.44
613,304.90
West Springfield Trust Company
Balance November 17, 1934, per statement 8,175.84
Balance November 17, 1934, per check book 6,913.63
Outstanding Checks November 17,
1934, per list 1,262.21
8,175.84
Union Trust Company-Springfield
Balance November 17, 1934, per statement 7,226.00
Balance November 17, 1934 per check book 5,965.40
Outstanding checks November 17,
1934, per list 1,260.60
7,226.00
146
Springfield National Bank
Balance November 17, 1934, per statement 7,492.68
Balance November 17, 1934, per check book 7,315.15
Outstanding checks November 17,
1934, per list 177.53
7,492.68
TAXES-1928
Frederick A. Raison, Collector
Tax title disclaimed 1933
7.10
Payments to treasurer 1933 7.10
Tax titles disclaimed January 1,
to March 26, 1934 14.20
Recommitment, March 26, 1934 to
Raymond F. Finnegan, Collector
14.20
TAXES-1928
Raymond F. Finnegan, Collector
Recommitment March 26, 1934,
per warrant
14.20
Outstanding November 17, 1934,
14.20
per list
147
TAXES-1929
Frederick A. Raison, Collector
Outstanding June 17, 1932, per pre-
vious audit 1.29
Taxes 1930 reported as taxes 1929 .71
Tax titles disclaimed, 1933 7.12
9.12
Payments to treasurer 1933
7.12
Abatements June 17 to December 31, 1932 2.00
9.12
Tax titles disclaimed January 1 to March 26, 1934 14.25
Recommitment, March 26, 1934 to
Raymond F. Finnegan, Collector
14.25
TAXES-1929
Raymond F. Finnegan, Collector
Recommitment, March 26, 1934, per
warrant
14.25
Outstanding November 17, 1934,
14.25
per list
TAXES-1930
Frederick A. Raison, Collector
Outstanding June 17, 1932, per pre-
vious audit
16,824.40
Tax titles disclaimed 1933
21.60
Credit balance December 31, 1933 ....
8.29
16,854.29
148
Payments to treasurer :
June 17 to December 31, 1932 ... 13,676.64 1933
60.26
13,736.90
Abatements :
June 17, to December 31, 1932 .... 1,519.55
1933
47.39
1,566.94
Transfer to tax titles June 17 to
December 31, 1932 1,549.74
Taxes 1930 reported as taxes 1929 ..
.71
16,854.29
Tax title disclaimed January 1 to
March 26, 1934 14.40
Error in abatements January 1 to March 26, 1934 2.88
Interest reported as taxes January
1 to March 26, 1934 ..
5.44
22.72
Payments to treasurer January 1
to March 26, 1934 .03
Credit balance December 31, 1933 8.29
Recommitment March 26, 1934 to Raymond F. Finnegan,
Collector 14.40
22.72
TAXES-1930
Raymond F. Finnegan, Collector
Recommitment March 26, 1934,
per warrant
14.40
Outstanding November 17, 1934,
per list 14.40
149
1
TAXES-1931
Frederick A. Raison, Collector
Outstanding June 17, 1932, per
previous audit 82,867.08
Tax titles disclaimed 1933 22.50
Error in reporting tax titles 1933 ....
435.50
83,325.08
Payments to treasurer :
June 17 to December 31, 1932 ....
38,830.83
1933
28,359.63
67,190.46
Abatements :
June 17 to December 31, 1932 ....
79.47
1933
1,542.25
1,621.72
Transfer to tax titles :
June 17 to December 31, 1932 ... 1,617.90
1933
12,815.72
14,433.62
Taxes 1931 reported as taxes 1932
20.00
Outstanding December 31, 1933 ....
59.28
83,325.08
Outstanding January 1, 1934 59.28
Tax titles disclaimed January 1 to
March 26, 1934 15.00
Audit adjustments :
Error in transfer to tax titles .... Abatement in excess of amount committed 1.50
1.50
Overpayment to collector, to be
refunded 3.75
81.03
150
Payments to treasurer January 1 to March 26, 1934 66.03 Recommitment, March 26, 1934 to Raymond F. Finnegan, Collector 15.00
81.03
TAXES-1931
Raymond F. Finnegan, Collector
Recommitment, March 26, 1934,
per warrant 15.00
Outstanding November 17, 1934, per list 15.00
TAXES-1932
Frederick A. Raison, Collector
Outstanding June 18, 1932, per
previous audit, (polls) ..... Additional commitment, per warrants :
3,720.00
June 18 to December 31, 1932 .... 288,190.47 1933 34.00
288,224.47
Abatements after payment, refunded, 1933 27.00
Error in transfer to tax titles, 1933
649.25
Taxes 1931 reported as taxes 1932
20.00
292,640.72
Payments to treasurer :
June 18 to December 31, 1932 144,022.58 ....
1933 79,720.07
223,742.65
151
Abatements :
June 18 to December 31, 1932
654.00 1933 1,084.50
1,738.50
Transfer to tax titles :
June 18 to December 31, 1932
2,397.00
1933 23,624.60
26,021.60
Taxes 1932 reported as old age assistance taxes 1932 1.00
Outstanding December 31, 1933 ....
41,136.97
292,640.72
Outstanding January 1, 1934
41,136.97
Tax titles disclaimed, January 1 to March 26, 1934 21.00
Overpayment to collector to be re- funded
.90
41,158.87
Payments to treasurer January 1 to March 26, 1934
5,115.31
Transfer to tax titles January 1 to March 26, 1934 349.20
Audit adjustment :
Recommitment list in excess of recommitment warrant 65.25
Recommitment March 26, 1934 to Raymond F. Finnegan, Col- lector
35,628.61
Cash balance March 26, 1934 .50
41,158.87
152
TAXES-1932
Raymond F. Finnegan, Collector
Recommitment March 26, 1934 per warrant 35,628.61
Interest reported as taxes March 26 to November 17, 1934 .. Error in reporting tax titles March 26 to November 17, 1934 .. Audit adjustments :
2.60
7,976.45
Recommitment list in excess of recommitment warrant 65.25
Old age assistance taxes 1932 re- ported as taxes 1932 1.00
Taxes 1933 reported as taxes 1932 2.00
Error in reporting tax titles .... 9.00
43,684.91
Payments to treasurer March 26 to November 17, 1934 24,744.21
Abatements March 26 to Novem- ber 17, 1934 1,356.20
Transfer to tax titles March 26 to November 17, 1934
15,965.75
Taxes 1932 reported as taxes 1933, March 26, to November 17, 1934 25.00
Outstanding November 17, 1934, per list
1,593.75
43,684.91
TAXES-1933
Frederick A. Raison, Collector
Commitment, per warrant
289,363.64
Additional commitment 7.00
Abatements after payment, re-
funded
39.00
289,409.64
153
Payments to treasurer 142,050.23 Abatements 180.75
Taxes 1933 reported as old age assistance taxes 1933 1.00
Outstanding December 31, 1933 .... 147,177.66
289,409.64
Outstanding January 1, 1934
147,177.66
Abatements after payment, re- funded
36.00
147,213.66
Payments to treasurer January 1 to March 26, 1934 17,578.79
Abatements January 1 t to March
26, 1934 389.45
Transfer to tax titles January 1 to March 26, 1934 23,111.05
Audit adjustments : Recommitment list in excess of recommitment warrant .. 58.25
Recommitment March 26, 1934 to Raymond F. Finnegan, Col- lector
106,076.12
147,213.66
TAXES-1933
Raymond F. Finnegan, Collector
Recommitment March 27, 1934, per
warrant 106,076.12
Duplicate payment, refunded 2.00
Overpayment to collector, refunded 30.00
Water rates reported as taxes 1933 1.24
Interest reported as taxes 1933 ..
5.48
Taxes 1932 reported as taxes 1933
25.00
15+
Audit adjustments :
Recommitment list in excess of recommitment warrant 58.25
Interest reported as taxes 1933 3.75
Error in reporting transfer to tax titles 8.50
Taxes 1934 reported as 1933
taxes
2.00
Commitment not reported
2.00
Old age assistance taxes 1933 re- ported as taxes 1933
1.00
Unlocated difference
1.20
106,216.54
Payments to treasurer March 27 to November 17, 1934
45,287.65
Abatements March 27, to Novem- ber 17, 1934 280.50
Transfer to tax titles March 27 to November 17, 1934, reported as 1932 7,976.45
Taxes 1933 reported as interest .... Audit adjustment :
.50
Taxes 1933, reported as taxes 1932 ....
2.00
Outstanding November 17, 1934, per list
52,669.44
106,216.54
155
TAXES-1934
Raymond F. Finnegan, Collector
Commitment per warrant
285,928.32
Additional commitment .... 12.00
Interested reported as taxes 1934 .05
Motor vehicle excise taxes 1934 re- ported as taxes 1934 .. Audit adjustments :
2.00
Collection in advance of commit- ment 2.00
Payment after abatement, to be re- funded 6.00
285,950.37
Payments to treasurer January 1 to November 17, 1934 129,890.05
Abatements January 1 to Novem- ber 17, 1934 464.25
Audit adjustment : Taxes 1934 reported as taxes 1933
2.00
Outstanding November 17, 1934, per list 155,592.07
Cash on hand November 17, 1934, verified 2.00
285,950.37
OLD AGE ASSISTANCE TAXES 1931
Outstanding June 17, 1932, per pre- vious audit 170.00
Collections after refund by state, refunded, 1933 5.00
175.00
156
Payments to treasurer :
June 17 to December 31, 1932
41.00
1933
10.00
51.00
Refunds by state 1933 .......
124.00
175.00
OLD AGE ASSISTANCE TAXES-1932
Frederick A. Raison, Collector
Outstanding June 18, 1932 per pre-
vious audit
1,893.00
Additional commitment 1933 17.00
Taxes 1932 reported as old age assistance taxes 1.00
Collection after refund by state, re- funded 1933
10.00
1,921.00
Payments to treasurer :
June 18, to December 31, 1932 .. .. 1,613.00
1933
65.00
1,678.00
Refunds by state 1933
205.00
Outstanding December 31, 1933 ...
38.00
1,921.00
Outstanding January 1, 1934.
38.00
Payments to treasurer January 1
to March 26, 1934
10.00
Recommitment March 26, 1934 to Raymond F. Finnegan, Col- lector
28.00
38.00
157
OLD AGE ASSISTANCE TAXES-1932
Raymond F. Finnegan, Collector
Recommitment March 26, 1934 .... Payments to treasurer March 26 to November 17, 1934 2.00
28.00
Audit adjustment :
Old age assistance taxes 1932 re-
ported as taxes 1932 1.00
Outstanding November 17, 1934,
per list 25.00
28.00
OLD AGE ASSISTANCE TAXES-1933
Frederick A. Raison, Collector
Commitment per warrant
2,210.00
Additional commitment 2.00
Taxes 1933 reported as old age
assistance taxes 1933 .... 1.00
2,213.00
Payments to treasurer 1933
1,785.00
Outstanding December 31, 1933 428.00
2,213.00
Outstanding January 1, 1934
428.00
Recommitment list in excess of warrant
1.00
429.00
Payments to treasurer January 1 to March 26, 1934
150.00
Recommitment March 26, 1934 to Raymond F. Finnegan, Col- lector
279.00
429.00
158
OLD AGE ASSISTANCE TAXES-1933
Raymond F. Finnegan, Collector
Recommitment March 27, 1934, per
warrant 279.00
Duplicate payment refunded 1.00
Audit adjustment : Commitment not reported 1.00
281.00
Payments to treasurer March 27 to November 17, 1934 25.00
Audit adjustment :
Old age assistance taxes 1933 re- ported as taxes 1933 1.00
Recommitment list in excess of warrant 1.00
Outstanding November 17, 1934, per list
254.00
281.00
MOTOR VEHICLE EXCISE TAXES-1930
Frederick A. Raison, Collector
Outstanding June 17, 1932, per pre- vious audit 702.49
Payments to treasurer :
June 17 to December 31, 1932 .. 124.10
1933
59.34
183.44
Abatements 1933
519.05
702.49
159
MOTOR VEHICLE EXCISE TAXES-1931
Frederick A. Raison, Collector
Outstanding June 17, 1932, per pre- vious audit 1,236.58
Payments to treasurer :
June 17 to December 31, 1932 .. 1933
325.41
213.62
539.03
Abatements 1933
15.61
Outstanding December 31, 1933 ....
681.94
1,236.58
Outstanding January 1, 1934
681.94
Payments to treasurer January 1 to March 26, 1934
91.45
Recommitment March 26, 1934 to
Raymond F. Finnegan, Col- lector .
590.49
681.94
MOTOR VEHICLE EXCISE TAXES-1931
Raymond F. Finnegan, Collector
Recommitment March 26, 1934, per warrant 590.49
Payments to treasurer March 26 to November 17, 1934 71.26
Outstanding November 17, 1934,
519.23
per list
590.49
160
MOTOR VEHICLE EXCISE TAXES-1932
Frederick A. Raison, Collector
Outstanding June 17, 1932, per pre-
vious audit 3,127.17
Additional commitments :
June 17 to December 31, 1932 2,575.28
1933
15.19
2,590.47
Abatements after payment refunded : June 17 to December 31, 1932 .... 132.23
1933
8.64
140.87
5,858.51
Payments to treasurer :
June 17 to December 31, 1932 .... 3,331.88
1933
1,040.34
4,372.22
Abatements :
June 17 to December 31, 1932 .... 392.44
1933
28.81
421.25
Outstanding December 31, 1933 .... 1,065.04
5,858.51
Outstanding January 1, 1934
1,065.04
Audit adjustments : Recommitment warrant in excess of recommitment list .20 .. Error in reporting abatements, 1933 .02
.22
1,065.26
161
Payments to treasurer January 1 to March 26, 1934 312.37 Recommitment March 26, 1934 to Raymond F. Finnegan, Col- lector 752.89
1,065.26
MOTOR VEHICLE EXCISE TAXES-1932
Raymond F. Finnegan, Collector
Recommitment March 26, 1934, per
warrant 752.89
Audit adjustment :
Motor vehicle excise taxes 1933
reported as 1932 28.39
781.28
Payments to treasurer March 26 to November 17, 1934
101.65
Audit adjustment :
Recommitment warrant in excess
of recommitment list .20
Outstanding November 17, 1934,
per list
679.43
781.28
MOTOR VEHICLE EXCISE TAXES-1933
Frederick A. Raison, Collector
Commitment, per warrants
8,480.18
Abatement after payment, refunded 96.36
8,576.54
Payments to treasurer
6,376.88
Abatements
417.67
Outstanding December 31, 1933
.. 1,781.99
8,576.54
162
Outstanding January 1, 1934 1,781.99
Additional commitment January 1
to March 26, 1934 109.39
Abatements after payment, refunded January 1 to March 26, 1934 .... 5.73
Audit adjustment : Overpayment to collector, 1933, adjusted .04
1,897.15
Payments to treasurer January 1 to March 26, 1934 902.59
Abatements January 1 to March 26, 1934 71.91
Audit adjustment :
Recommitment list in excess of recommitment warrant .12
Recommitment March 26, 1934 to Raymond F. Finnegan, Col- lector 922.53
1,897.15
MOTOR VEHICLE EXCISE TAXES-1933
Raymond F. Finnegan, Collector
Recommitment March 26, 1934, per warrant 922.53
Motor Vehicle Excise Taxes 1934 reported as Motor Vehicle Ex- cise Taxes 1933 312.02
Audit adjustment : Recommitment list in excess of recommitment warrant .12
1,234.67
163
Payments to treasurer March 26 to November 17, 1934 353.91 Audit adjustments :
Motor Vehicle Excise Taxes 1933 reported as Motor Vehicle Ex- cise Taxes 1932 28.39
Motor Vehicle Excise Taxes 1933
reported as interest .10
Outstanding November 17, 1934, per list 852.27
1,234.67
MOTOR VEHICLE EXCISE TAXES-1934
Raymond F. Finnegan, Collector
Commitment per warrants
8,575.30
Interest reported as Motor Vehicle Excise Taxes 1934 .23 Abatements after payment refunded Audit adjustment :
67.36
Abatements after payment to be refunded 1.62
Overpayment to collector to be refunded 1.21
8,645.72
Payments to treasurer March 26 to November 17, 1934
5,263.26
Abatements March 26 to Novem- ber 17, 1934
427.62
Motor Vehicle Excise Taxes 1934
2.00
reported as Water Rates .... Motor Vehicle Excise Taxes 1934 reported as taxes 1934 2.00
Motor Vehicle Excise Taxes 1934 reported as Motor Vehicle Ex- cise Taxes 1933 312.02
Outstanding November 17, 1934, per list
2,638.82
8,645.72
164
SIDEWALK AND CURBING-1928
Outstanding June 17, 1932, per pre-
vious audit
87.38
Payments to treasurer 1933 57.98
Outstanding December 31, 1933 .. 29.40
87.38
Outstanding January 1, 1934
29.40
Abatements January 1 to Novem-
ber 17, 1934 29.40
SIDEWALK AND CURBING-1929
Outstanding June 17, 1932, per pre-
vious audit
233.42
Payments to treasurer 1933 35.82
Abatements 1933
11.42
Outstanding December 31, 1933 .... 186.18
233.42
Outstanding January 1, 1934
186.18
Payments to treasurer January 1 to November 17, 1934 25.00
Outstanding November 17, 1934, per list 161.18
186.18
SIDEWALK AND CURBING-1930
Outstanding June 17, 1932, per pre- vious audit 312.15
Payments to treasurer : June 17 to December 31, 1932 .... 36.52
1933 64.30
100.82
165
Outstanding December 31, 1932 .... 211.33
312.15
Outstanding January 1, 1934
211.33
Abatements January 1 to Novem- ber 17, 1934 211.33
INTEREST ON TAXES
Frederick A. Raison, Collector
Cash on hand June 17, 1932, per previous audit
82.34
Collections :
June 17 to December 31, 1932 :
Taxes :
Levy of 1930
1,807.65
Levy of 1931
1,917.09
Levy of 1932
94.41
Motor vehicle excise taxes :
Levy of 1930
6.68
Levy of 1931
25.54
Levy of 1932
48.30
1933 :
Taxes :
Levy of 1930
70.37
Levy of 1931
3,156.49
Levy of 1932
3,166.62
Levy of 1933
88.54
Motor vehicle excise taxes :
Levy of 1930
2.71
Levy of 1931
21.65
Levy of 1932
44.18
Levy of 1933
33.20
...
3,899.67
6,583.76
166
January 1 to March 26, 1934 :
Taxes
Levy of 1931 45.94
Levy of 1932 412.78
Levy of 1933
302.32
Motor vehicle excise taxes :
Levy of 1931
12.49
Levy of 1932
27.08
Levy of 1933
22.09
822.70
11,388.47
Payments to treasurer :
June 17 to December 31, 1932
3,976.57
1933
6,583.76
January 1 to March 26, 1934 .. 822.70
11,383.03
Interest reported as taxes 1930 ....
5.44
11,388.47
INTEREST ON TAXES
Howard W. Pond, Collector
Cash on hand June 17, 1932, per previous audit
2.32
Payments to treasurer June 17, to December 31, 1932 2.32
167
INTEREST ON TAXES
Raymond F. Finnegan, Collector
Collections March 27 to November
17, 1934:
Taxes :
Levy of 1931
22.00
Levy of 1932
2,822.39
Levy of 1933
1,881.67
Levy of 1934
38.68
Motor vehicle excise taxes :
Levy of 1931
10.58
Levy of 1932
7.56
Levy of 1933
3.03
Levy of 1934
13.19
4,799.10
Audit adjustment :
Motor vehicle excise taxes 1933 reported as interest on taxes ..
.10
4,799.20
Payments to treasurer March 17 to November 17, 1934
4,787.09
Interest reported as taxes 1932.
2.60
Interest reported as taxes 1933
5.48
Interest reported as taxes 1934.
.05
Interest reported as motor vehicle excise taxes 1934
.23
Audit adjustment :
Interest reported as taxes 1932 ....
3.75
4,799.20
168
SELECTMEN'S LICENSES
Outstanding June 17, 1932 per pre- vious audit 17.00
Licenses issued :
June 17 to November 17, 1932 :
Gasoline
2.00
Common victualer
2.00
Sunday
5.00
Junk
10.00
Auctioneer
2.00
Pool and billiards
5.00
Amusement
560.00
586.00
1933 :
Gasoline
26.50
Sunday
29.00
Common victualer
14.00
Automobile dealer
20.00
Pool and billiards
15.00
Inn holder
1.00
Dance
25.00
Junk
30.00
Amusement
64.00
224.50
810.50
827.50
Payments to treasurer :
June 17 to December 31, 1932. ..... 586.00
1933
224.50
810.50
Abatement of licenses outstanding
17.00
June 17, 1932
827.50
169
Licenses issued January 1 to No-
vember 17, 1934 :
Auctioneer
2.00
Gasoline
23.00
Sunday
31.00
Common victualer
23.00
Dance
10.00
Junk
10.00
Pool and billiards
15.00
Auto dealer
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