USA > Massachusetts > Hampden County > Agawam > Town of Agawam, Massachusetts annual report 1941-1945 > Part 5
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Article 17. To see if the Town will appropriate from the Excess and Deficiency Fund any certain sum of money to pay bills of 1941 not presented for payment previous to January 1, 1942.
Article 18. To see if the Town will appropriate any sum of money to establish a permanent Fire Force.
Article 19. To see if the Town will appropriate any sum of money to be used to purchase one or more Fire Trucks and equipment for the same.
Article 20. To see if the Town will vote to raise and ap- propriate $2,500.00 for the improvement of Springfield Street and Southwick Street, said money to be used in conjunction with any money which may be allotted by the State or County, or both, for this purpose; or take any other action in relation thereto.
Article 21. To make the necessary appropriations for the ensuing year.
Article 22. To transact any other business that may legally come before said meeting.
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State Auditor's Report
December 19, 1941
To the Board of Selectmen Mr. Herman A. Cordes, Chairman Agawam, Massachusetts
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the town of Agawam for the period from September 14, 1940, to October 15, 1941, 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,
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 Agawam for the period from September 14, 1940, the date of the previous exam- ination, to October 15, 1941, and submit the following report thereon :
The financial transactions, as recorded on the books of the several departments collecting or disbursing money for the town or committing bills for collection, were examined, checked and verified.
The surety bonds filed with the town by the town clerk, treasurer, tax collector, and the clerk employed in the tax collector's office were examined and found to be in proper form.
84
The receipts for licenses issued by the board of selectmen were checked with the record of licenses granted, and the pay- ments to the treasurer were verified. The surety bonds filed with the town by individuals to whom liquor licenses were issued were examined and found to be in proper form.
It was noted that partial payments have been accepted on some of the licenses granted by the board of selectmen, and that on October 15, 1941, $190.00 remained unpaid on licenses issued in 1938 and 1940, with $100.00 due on a license issued for the period from January 1 to October 15, 1941. The practice of accepting partial payments on account of license fees is unauthorized and should be discontinued.
The books and accounts of the bookkeeping department were examined and checked in detail. The recorded receipts were checked with the records of the departments collecting money for the town and with the treasurer's cash book, while the payments were compared with the approved treasury war- rants and with the treasurer's record of disbursements.
The general ledger accounts were examined and checked with the original sources of information.
The appropriation ledger accounts were checked with the town clerk's record of appropriations, transfers, and loan orders voted by the town meetings. A comparison of the aggregate amounts chargeable against each account showed that the town officials had limited the expenditures to the amounts provided.
The ledger was analyzed, a trial balance was taken off, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on October 15, 1941.
In checking the vouchers paid, it was noted that many bills, particularly those of the public welfare and soldiers' re- lief departments for food, groceries, and medical care supplied to recipients, gave no detail as to quantities or commodities delivered. A similar omission was noted on bills submitted by town officials for reimbursement of expenses incurred while on official business.
It was also noted that reimbursements of expenditures from departmental cash advances have been made without requiring supporting vouchers. Receipts for such expendi- tures from cash advances should be required in all cases.
The books and accounts of the town treasurer were ex- amined and checked in detail. The recorded receipts were
85
checked with the records of the departments collecting money for the town and with the other sources from which money was paid into the the town treasury. The payments were com- pared with the treasury warrants approved by the board of selectmen authorizing the treasurer to disburse town funds and with the bookkeeper's ledger. The cash book was footed for the period covered by the audit, the bank balances were reconciled with statements furnished by the banks, and the cash on hand October 15, 1941, was proved by actual count.
The payments on account of debt and interest were proved by comparison with the amounts falling due and with the can- celled securities and coupons on file.
The securities, including savings bank books, representing the investment of the trust funds in the custody of the treas- urer, were examined and listed, the income being proved and the expenditures being verified.
The reconciliation of the treasurer's cash on October 15, 1941, showed that the cash in the banks and office was $100.62 less than was required to balance his accounts. This amount was deposited during the process of the audit. The treasurer's cash overage from the previous audit now stands at $234.86.
The books and accounts of the tax collector were examined and checked in detail. The taxes outstanding according to the previous examination were audited and proved, and the subsequent commitment lists of all poll, personal, and real estate taxes assessed were added and proved with the assessors' warrants given for their collection. The recorded collections were checked with the commitment lists, the payments to the treasurer were verified by comparison with the treasurer's re- cord of receipts, the recorded abatements were checked with the assessors' record of abatements granted, and the outstanding accounts were listed and proved with the bookkeeper's ledger.
The tax collector's cash balance October 15, 1941, was proved by actual count of the cash in the office.
Further verification of the outstanding accounts was ob- tained by mailing notices to a number of persons whose names appeared as owing money to the town, the replies received thereto indicating that the accounts, as listed, are correct.
The record of tax titles representing liens on real estate taken by the town for the non-payment of taxes was examined. The tax title register was analyzed and checked with the tax collector's and the treasurer's records and with the records at the Registry of Deeds.
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The tax possessions representing those tax title properties taken by the town through foreclosure of rights of redemption were listed, the recorded collections for the sale of tax pos- sessions were checked, the necessary adjustments were made, and the balance was reconciled with the bookkeeper's ledger.
The financial transactions of the town clerk were ex- amined. The recorded receipts for dog and sporting licenses were checked with the record of licenses issued, the payments to the state and town treasurers were verified, and the cash on hand October 15, 1941, was proved by actual count.
The accounts of the sealer of weights and measures were examined. The recorded receipts were checked with the record of work done, the payments to the treasurer were veri- fied, and the cash on hand November 15, 1941, was counted.
The records of accounts receivable of the sewer, public welfare, and school departments were examined. The charges were added, the recorded collections were compared with the payments to the treasurer, the abatements and disallowances were checked, and the outstanding accounts were listed and proved with the bookkeeper's ledger.
The recorded receipts for the rental of town-owned property, including the school halls, were checked, the pay- ments to the treasurer were verified, and the cash on hand October 15, 1941, was counted.
The recorded receipts of the school department for sales, fines, and miscellaneous charges were checked, the payments to the treasurer were verified, and the cash on hand October 15, 1941, was proved by actual count.
The recorded receipts of the librarian for fines, etc., were checked, the payments to the treasurer were verified, and the cash on hand November 17, 1941, was counted.
The books and accounts of the water department were examined and checked in detail. The recorded charges for the sale of water and for water services were added and com- pared with the commitments as recorded in the bookkeeper's ledger. The recorded collections were checked with the commit- ment lists, the payments to the treasurer were verified, and the outstanding accounts were listed and proved with the bookkeeper's ledger.
The securities, including savings bank books, representing the investment of the Charles Palmer Davis Library Fund, in the custody of the trustee, were examined and listed. The
87
income was proved and the expenditures and transfers to the town were verified.
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treasurer's cash, summaries of the tax and departmental accounts, together with tables showing the transactions and condition of the trust funds.
For the co-operation received from all town officials dur- ing the process of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted, HERMAN B. DINE Assistant Director of Accounts.
RECONCILIATION OF TREASURER'S CASH
Balance September 14, 1940,
per previous audit. $ 60,893.22
Receipts September 14 to De-
cember 31, 1940, per cash book.
351,217.90
$412,111.12
Payments September 14 to De-
cember 31, 1940, per warrants,.
332,376.66
Balance December 31, 1940. .
79,734.46
$412,111.12
Balance January 1, 1941. .
$ 79,734.46
Receipts January 1 to October 15,
1941, per cash book ..
$471,130.33
Omitted from cash book:
Pasteurization license. . $10.00
Rent of tenement. . . 54.00
Rent of school hall .... 5.00
Tax title redemptions : Tax titles.
61.90
Interest and costs ...
2.95
Road machinery earn- ings. . 9.40
Library fines . .95
144.20
471,274.53
88
Error in payments per warrants: Warrant No. 10, Sewer appro- priation .
10.00
$551,018.99
Payments January 1 to October 15, 1941, per warrants.
$354,287.03
Errors in entering receipts January 1 to October 15, 1941 : Tax title redemption.
$ 5.00
Old age assistance accounts receivable
60.00
Rent of hall .
16.00
Manual training receipts . . .
50.74
131.74
Balance October 15, 1941 : In banks:
Springfield National Bank. .. $ 92,216.48
West Springfield Trust Com- pany . . 9,768.19
Union Trust Company, Springfield. 9,157.30
First National Bank, Boston.
55,975.31
Cash in office, verified .
29,382.32
Cash discrepancy October 15, 1941.
100.62
196,600.22
$551,018.99
Springfield National Bank, Springfield
Balance October 15, 1941, per statement. .
$ 94,127.31
Balance October 15, 1941, per check book.
$ 92,216.48
Outstanding checks October 15, 1941, per list.
1,910.83
$ 94,127.31
89
West Springfield Trust Company, West Springfield
Balance October 15, 1941, per statement.
$ 10,257.06
Balance October 15, 1941, per check book. $ 9,768.19
Outstanding checks October 15, 1941, per list.
488.87
$ 10,257.06
Union Trust Company, Springfield
Balance October 15, 1941, per statement.
$ 9,311.76
Balance October 15, 1941, per check book .. $ 9,157.30
Outstanding checks October 15, 1941, per list. 154.46
$ 9,311.76
First National Bank, Boston
Balance October 15, 1941, per statement .
$ 55,975.31
Balance October 15, 1941, per check book . $ 55,975.31
RECONCILIATION OF COLLECTOR'S CASH
Cash balances October 15, 1941, per tables: Taxes:
Levy of 1939 $ .31
Levy of 1941
4.00
$ 4.31
Motor vehicle excise taxes :
Levy of 1941 .
$ .05
Interest and costs on taxes .
3.03
Excess cash October 15, 1941
17.12
$ 24.51
Overpayment to treasurer to be refunded to collector, motor vehicle excise taxes 1940.
$ 2.11
Cash on hand October 15, 1941, verified .
22.40
$ 24.51
90
TAXES - 1933
Tax titles disclaimed January 1 to October 15, 1941.
$ 54.75
Payments to treasurer January 1 to October 15, 1941
$ 54.75
TAXES - 1934
Tax titles disclaimed January 1 to October 15, 1941 .
$ 54.75
Payments to treasurer January 1 to October 15, 1941.
$ 54.75
TAXES - 1935
Tax titles disclaimed January 1 to October 15, 1941.
$ 83.53
Payments to treasurer January 1 to October 15, 1941
$ 83.53
TAXES - 1936
Tax titles disclaimed January 1 to October 15, 1941.
$ 90.47
Payments to treasurer January 1 to October 15, 1941
$ 90.47
TAXES - 1937
Outstanding September 14, 1940, per previous audit . $ 21.85
Payments to treasurer September 14 to December 31, 1940. $ 4.65
Abatements September 14 to
December 31, 1940. 17.20
$ 21.85
Tax titles disclaimed January 1 to October 15, 1941 .
$ 91.58
Payments to treasurer January 1 to October 15, 1941.
$ 91.58
TAXES - 1938
Outstanding September 14, 1940, per previous audit. $ 1,562.79
Payments to treasurer September 14 to December 31, 1940.
$ 405.32
Abatements September to
December 31, 1940 . 791.42
Outstanding December 31, 1940
366.05
$ 1,562.79
91
Outstanding January 1, 1941 $ 366.05 Tax titles disclaimed January 1 to October 15, 1941. . 92.40
Overpayment to collector to be refunded . 2.00
$ 460.45
Payments to treasurer
January 1 to October 15, 1941. . $ 302.75
Abatements January 1 to October 15, 1941. 26.10
Taxes 1938 reported as motor ve- hicle excise taxes 1938.
9.75
Audit adjustment:
Taxes 1938 reported as motor vehicle excise taxes 1938, in 1940
4.95
Outstanding October 15, 1941, per list 116.90
$ 460.45
TAXES - 1939
Outstanding September 14, 1940, per previous audit.
$ 60,506.82
Payments to treasurer September 14 to December 31, 1940.
$ 18,264.53
Abatements September 14 to December 31, 1940. 38.00
Taxes 1939 reported as taxes 1940
125.00
Outstanding December 31, 1940. .
42,079.29
$ 60,506.82
Outstanding January 1, 1941. ..
$ 42,079.29
Taxes 1940 reported as taxes 1939
50.00
Tax titles disclaimed January 1 to October 15, 1941. 84.30
Audit adjustments:
Overpayment to collector
.04
Taxes 1940 reported as taxes 1939
20.40
Error in reporting tax titles dis- claimed .
10.90
$ 42,244.93
92
Payments to treasurer January 1 to October 15, 1941 .. $ 41,421.52
Abatements January 1 to October 15, 1941. 60.00
Transfers to tax titles January 1 to October 15, 1941.
204.00
Taxes 1939 reported as taxes 1940
150.78
Outstanding October 15, 1941, per list. .
408.32
Cash balance October 15, 1941.
.31
$ 42,244.93
TAXES - 1940
Outstanding September 14, 1940, per previous audit. .
$268,846.69
Additional commitment Septem- ber 14 to December 31, 1940 ...
10.00
Overpayment to collector refunded Abatement after payment refund- ed. ..
4.70
2.00
Taxes 1939 reported as taxes 1940
125.00
Interest reported as taxes 1940. . .
.40
$268,988.79
Payments to treasurer
September 14 to December 31, 1940.
$148,669.20
Abatements September 14 to De- cember 31, 1940.
403.94
Transfers to tax titles September 14 to December 31, 1940.
19,705.68
Outstanding December 31, 1940. .
100,209.97
$268,988.79
Outstanding January 1, 1941.
$100,209.97
Additional commitment January 1 to October 15, 1941.
9.72
5.24
Overpayment to collector refunded January 1 to October 15, 1941. . Taxes 1939 reported as taxes 1940 150.78 Abatement after payment refund- ed January 1 to October 15, 1941 186.30 Tax titles disclaimed January 1 to October 15, 1941. 80.72
93
Audit adjustments:
Overpayment to collector : Adjusted .
.05
To be refunded 1.62
Motor vehicle excise taxes 1940 re- ported as taxes 1940 2.00
Taxes 1940 collected after trans- fer to tax titles. 6.48
Interest on taxes reported as taxes 1940. .32
Costs on taxes reported as taxes 1940. .35
Error in reporting tax titles dis- claimed . 10.00
Abatement after payment, to be refunded . 9.72
$100,673.27
Payments to treasurer January 1 to October 15, 1941
$ 55,669.91
Abatements January 1 to October 15, 1941. 191.72
Transfers to tax titles January 1 to October 15, 1941 185.49
Taxes 1940 reported as motor vehicle excise taxes 1940. 225.18
Taxes 1940 reported as taxes 1939 Audit adjustments:
50.00
Abatements not entered 28.00
Unlocated difference
.06
Error in refund.
3.24
Taxes 1940 reported as taxes 1941
55.08
Taxes 1940 reported as taxes 1939
20.40
Outstanding October 15, 1941, per list . 44,244.19
$100,673.27
TAXES 1941
Commitments January 1 to Octo-
ber 15, 1941 per warrants. $309,303.96
Additional commitments January 1 to October 15, 1941 16.00
Overpayments to collector: Refunded . $ 13.96
To be refunded 6.00
$ 19.96
94
Abatement after payment refund- ed ... 12.32
Overpayment to collector, asjust- ed. .
.04
Audit Adjustment:
Taxes 1940 reported as taxes 1941 55.08
Abatement after payment to be refunded . 2.00
Payment after abatement to be re- funded
2.00
$309,411.36
Payment to treasurer January 1 to October 15, 1941 .
$112,229.51
Abatements January 1 to October 15, 1941.
967.49
Audit adjustment: Abatements not entered.
66.00
Outstanding October 15, 1941, per list . . Cash balance October 15, 1941. ..
196,144.36
4.00
$309,411.36
MOTOR VEHICLE EXCISE TAXES - 1936
Outstanding September 14, 1940, per previous audit. . $ 2.00
Abatements September 14 to De- cember 31, 1940 $ 2.00
MOTOR VEHICLE EXCISE TAXES - 1937
Outstanding September 14, 1940, per previous audit. $ 46.10
Payments to treasurer September 14 to December 31, 1940. $ 37.66 Abatements September 14 to De- cember 31, 1940 8.44
$ 46.10
95
MOTOR VEHICLE EXCISE TAXES - 1938
Outstanding September 14, 1940, per previous audit. $ 59.56
Payments to treasurer September 14 to December 31, 1940. . $ 30.46 Abatements September 14 to De- cember 31, 1940. Outstanding December 31, 1940. . 14.32
14.78
$ 59.56
Outstanding January 1, 1941. $ 14.32
Taxes 1938 reported as motor ve- hicle excise taxes 1938. 9.75
Audit adjustment:
Taxes 1938 reported as motor ve- hicle excise taxes 1938. .
4.95
$ 29.02
Payments to treasurer January 1 to October 15, 1941.
$ 9.75
Outstanding October 15, 1941, per list . 19.27
$ 29.02
MOTOR VEHICLE EXCISE TAXES - 1939
Outstanding September 14, 1940, per previous audit. $ 54.67
Payments to treasurer September 14 to December 31, 1940. . $
8.00
Outstanding December 31, 1940. . 46.67
$ 54.67
Outstanding January 1, 1941
$ 46.67
Payments to treasurer January 1 to October 15, 1941.
$ 26.67
Outstanding October 15, 1941, per list. 20.00
$ 46.67
MOTOR VEHICLE EXCISE TAXES - 1940
Outstanding September 14, 1940, per previous audit. $ 1,349.63
Additional commitment Septem- ber 14 to December 31, 1940. . . 1,562.29 $ 2,911.92
96
Abatement after payment refund- ed September 14 to December 31, 1940.
204.79
$ 3.116.71
Payments to treasurer September 14 to December 31, 1940. . $ 2,242.56
Abatements September 14 to De- cember 31, 1940. 284.46
Outstanding December 31, 1940. . 589.69
$ 3,116.71
Outstanding January 1, 1941. . ... Additional commitment January 1 to October 15, 1941 .
S 589.69
39.24
$ 628.93
Abatement after payment refund- ed January 1 to October 15, 1941 Overpayment to collector refund- ed January 1 to October 15, 1941 Taxes 1940 reported as motor ve- hicle excise taxes 1940 Audit adjustments:
$ 28.30
5.82
225.18
Refund of motor vehicle excise taxes 1940 charged to motor vehicle excise taxes 1941. . Error in reporting abatements. .
8.74
.10
Interest on taxes reported as motor vehicle excise taxes 1940.
.05
Overpayment to collector to be refunded .
4.00
Overpayment to treasurer to be refunded 2.11
Abatement after payment to be refunded .
2.00
$ 905.23
97
Payments to treasurer January 1 to October 15, 1941. $ 676.02
Abatements January 1 to October 15, 1941. 26.22
Audit adjustments:
Motor vehicle excise taxes 1940 1940 reported as taxes 1940. . Error in refunds. 8.74
2.00
Outstanding October 15, 1941 ... 192.25
$ 905.23
MOTOR VEHICLE EXCISE TAXES - 1941
Commitments January 1 to Octo- ber 15, 1941, per warrants .. $ 20,961.17
Abatement after payment refund- ed .
429.65
Error reporting abatements.
.05
Abatement after payment to be refunded .
5.91
Overpayment to collector to be refunded . 3.00
$ 21,399.78
Payments to treasurer January 1 to October 15, 1941.
$ 18,173.98
Abatements January 1 to October 15, 1941. 999.70
Audit adjustment:
Refund of motor vehicle excise taxes 1940 charged to motor vehicle excise taxes 1941. . . Outstanding October 15, 1941, per list. 2,217.31 Cash balance October 15, 1941 ... .05
8.74
$ 21,399.78
INTEREST AND COSTS ON TAXES
Cash balance September 14, 1940, per previous audit. $ 6.55
Collection of interest and costs: September 14 to December 31, 1940: Interest:
Levy of 1937 $ 4.36
Levy of 1938.
47.66
Levy of 1939
758.22
Levy of 1940
60.03 $ 870.27
98
Costs:
Levy of 1937 .
$ 1.70
Levy of 1938.
4.85
Levy of 1939
6.70
Levy of 1940.
73.95
$ 87.20
January 1 to October 15, 1941 : Interest:
Levy of 1933
$ .74
Levy of 1934.
24.00
Levy of 1935.
21.00
Levy of 1936.
25.51
Levy of 1937
18.85
Levy of 1938.
43.03
Levy of 1939
2,658.41
Levy of 1940.
1,425.70
Levy of 1941
11.55
Costs:
Levy of 1938
$ 6.45
Levy of 1939
192.70
Levy of 1940
155.44
Levy of 1941
378.40
$ 732.99
Payments to treasurer :
September 14 to December 31, 1940:
Interest
$
869.82
Costs.
93.75
$ 963.57
January 1 to October 15, 1941 :
Interest
$ 4,226.49
Costs.
731.59
$ 4,958.08
Interest reported as taxes 1940. . . Audit adjustments:
.40
Interest reported as taxes 1940.
.37
Costs reported as taxes 1940. . .
.35
Cash balance October 15, 1941: Interest:
Levy of 1940. $ 1.62
Levy of 1941
.36
$ 1.98
Costs:
Levy of 1941 .
1.05
$ 5,925.80
$ 4,228.79
$ 5,925.80
99
TAX TITLES
Balance September 14, 1940, per previous audit . . $ 56,653.46
Overpayment to treasurer per pre- vious audit refunded September ber 14 to December 31, 1940 ... Transfers to tax titles September 14 to December 31, 1940: Taxes 1940. Interest and costs .
100.00
19,705.68 196.37
Tax title redemptions included in treasurer's cash overage Septem- ber 14, 1940, not previously en- tered 74.89
$ 76,730.40
Tax titles redeemed September 14 to December 31, 1940
$
1,037.84
Balance December 31, 1940 75,692.56
$ 76,730.40
Balance January 1, 1941 . $ 75,692.56
Transfers to tax titles January 1 to October 15, 1941: Taxes 1939 $204.00
Taxes 1940 185.49
$ 389.49
Interest and costs S 87.66
Audit adjustments:
Error in reporting tax title amount in excess of collection . . 20.31 Penalty interest and costs reported as tax title redemptions . 65.00
Collection in excess of tax title value . .10
Error in bookkeeper's adjustment reporting tax title redemption included in treasurer's cash over- age September 14, 1940. 178.81
Error in reporting tax title re- demptions January 1 to October 15, 1941. 5.00
$ 76,438.93
100
Tax titles redeemed January 1 to October 15, 1941.
$ 3,165.57
Tax titles disclaimed January 1 to October 15, 1941 653.23
Tax title redemptions included in treasurer's cash overage Septem- ber 14, 1940. 253.81
Audit adjustments:
Tax title redemptions not entered on treasurer's cash book, Jan- uary 1 to October 15, 1941 . ... 61.90 Tax title redemptions reported as taxes 1940, January 1 to Octo- ber 15, 1941 . 6.48
Error entering tax titles disclaimed January 1 to October 15, 1941 . . 22.58
Balance October 15, 1941, per list. 72,275.36
$ 76,438.93
TAX POSSESSIONS
Balance September 14, 1940, per previous audit .
$ 19,793.25
Collections in excess of tax title value September 14 to Decem- ber 31, 1940 1,289.95
$ 21,083.20
Tax possessions sold September 14 to December 31, 1940.
$ 2,725.00
Balance December 31, 1940 18,358.20
$ 21,083.20
Balance January 1, 1941
$ 18,358.20
Collections in excess of tax title value January 1 to October 15, 15, 1941 438.06
$ 18,796.26
Tax possessions sold January 1 to October 15, 1941 . $ 2,615.00
Tax possession value in excess of collections January 1 to October 15, 1941 783.18
101
Audit adjustments :
Tax possession value in excess of collections:
September 14 to December 31, 1940.
25.11
January 1 to October 15, 1941. . 65.59 Error in reporting collections in ex- cess of tax possession value, January 1 to October 15, 1941 . .50 Balance October 15, 1941, per list. 15,306.88
$ 18,796.26
COURT FINES
Collections September 14 to De-
cember 31, 1940.
$ 86.55
Payments to treasurer September 14 to December 31, 1940.
$ 86.55
Collections January 1 to October 15, 1941.
$ 527.00
Payments to treasurer January 1 to October 15, 1941
$ 527.00
SELECTMEN'S LICENSES
Outstanding September 14, 1940,
per previous audit.
$ 290.00
Licenses granted September 14 to December 31, 1940:
Automobile dealers'
$ 5.00
Liquor.
5,900.00
Roller skating
24.00
Junk.
7.00
Common victuallers'
11.00
Park amusements
6.00
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