Town of Agawam, Massachusetts annual report 1931-1935, Part 29

Author: Agawam (Mass. : Town)
Publication date: 1931
Publisher: Agawam (Mass. : Town)
Number of Pages: 812


USA > Massachusetts > Hampden County > Agawam > Town of Agawam, Massachusetts annual report 1931-1935 > Part 29


Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).


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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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