Town of Eastham Annual Report 1932-1939, Part 10

Author: Eastham (Mass.)
Publication date: 1932
Publisher: the Town
Number of Pages: 1040


USA > Massachusetts > Barnstable County > Eastham > Town of Eastham Annual Report 1932-1939 > Part 10


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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62 00


Community Christmas Tree


25 00


Shellfish purposes


200 04


Memorial Day


50 00


Repairs-Old Mill


104 44


Free Bed-Cape Cod Hospital


100 00


69


Town reports


198 50


Insurance


240 86


Miscellaneous


96 92


Soldiers' and Sailors' Lots-Old Cemeteries


167 76


Interest


38 25


Operating Fund-Old Mill


74 87


Loan


6,000 00


County tax


2,941 42


State taxes


2,022 98


Tax refunds


148 00


Motor Vehicle Excise Refunds


56 69


Log licenses


133 80


Deposited in bank as Trust Funds


Interest World War Memorial Trust Fund $ 12 86


Interest Old Wind Grist Mill Trust Fund 20 35


Interest Cemetery Trust Funds


8 43


Interest Timothy Smith Trust Fund


1,636 55


$1,678 19


Expended from Trust Funds


Old Wind Grist Mill


$


34 59


Timothy Smith


1,191 08


Cemetery


14 15


$1,239 82


Total payments


$55,809 93


Cash on hand December 31, 1934


17,546 67


$73,356 60


Total receipts, $73,356 60


70


REVENUE 1934


Appropriations $38,456 72


Estimated receipts $7,292 83


County tax


2,941 42


Tax levy 36,227 00


State tax


1,700 00


State parks


9 04


Balance Est. receipts 3,042 41


Mosquito control


313 94


Unexpended bal-


Overlay 1931


613 48


ances 2,778 50


Overlay 1934


766 23


December assess-


ments 25 20


$44,800 83


To E. and D.


4,565 11


49,365 94


$49,365 94


EXCESS AND DEFICIENCY ACCOUNT


To Balance High-


ways $ 18


To Balance O. A. S. 28 00


Tax titles 687 61


Tax titles 1,132 08


Taxes not committed 19 68


Transfer 600 00


$1,160 26


Excess and De-


$28,408 96


ficiency


31,813 81


Revenue


4,565 11


$32,974 07


$32,974 07


Office Supplies


Stamps, stamped envelopes $97 36


Appropriation


$200 00


Repairs, adding machine and type- writer 22 50


Oaths 1 00


Balance E. and D.


January 1


$27,101 67


71


Typewriter and rib-


bon 57 00


Pens, pencils, ink, etc. 3 51


$181 37


Balance to revenue 18 63


$200 00


$200 00


Officers' Salaries and Expenses


Moderator W. J.


Appropriation


$3,600 00


Knowles $25 00


Constable Harvey T.


Moore


65 50


Fire Warden Adin


L. Gill 10 00


Road Surveyor


Nathan Nickerson 50 00


$150 00


Selectmen A. W. Parnell,


Salary January $50 00


Ralph A. Chase, Salary 562 50


E. D. Penniman,


Salary 150 00


M. W. Wiley,


salary 150 00


Printing, postage,


stationery 22 06


Transfer Cases


10 60


72


Car and expense,


Selectmen's duties


Ralph A. Chase $34 65


M. W. Wiley 12 05


E. D. Penniman 1 25


Telephone 1 05


$994 16


Town Clerk, Treas-


urer and Tax Col-


lector, L. E. Chase,


Salary $1,500 00


Accountant


Jennie B. Sparrow,


Salary


$350 00


Postage


15 13


$365 13


Treasurer's Expense


L. E. Chase, car $30 90


Check books 2 00


Postage 1 19


Sheet binders


22 29


Notary fee 25


Recording tax deed 1 00


$57 63


Collector's Expenses


Recording deeds


$5 98


73


Oaths


50


Cash books


8 23


Postage


35


Printing, forms,


tax bills, etc. 49 46


L. E. Chase, car


and expense 8 50


$73 02


Clerk's Expense


L. E. Chase :


Recording licenses and oaths $58 55


Recording Vital


Statistics 21 50


State record ink 1 79


Dog tags 4 35


Printing


38 95


Postage


75


Typewriter rib- bons 2 00


Stamp pad, stamp,


bands 3 69


L. E. Chase, car


23 83


$155 41


Election and Regis- tration


Election Officers


Herbert Clark 3 00


Rose B. Nickerson


3 00


Riley Parker 5 00


74


Hugh H. Hoffman 5 00


Abbott S. Knowles 18 00


Arthur W. Parnell 3 00


Ella M. Fuller


10 00


Arthur Clark


2 00


Ernest Moore


2 00


Nathan Clark 2 00


Trueman Brewer 2 00


Clarence H. Smith


3 00


Albion F. Rich 1 00


Leonard Brewer


1 00


Registrars


Ralph A. Chase 15 00


E. D. Penniman 15 00


M. W. Wiley


15 00


L. E. Chase


10 00


Reconditioning bal-


lot box 1 60


Printing ballots


6 50


One votemeter


6 00


L. E. Chase car


acct. ballots


1 50


$130 60


Total


$3,426 45


Balance to rev.


173 55


$3,600 00


$3,600 00


75


Surety on Bond


Treasurer's bond


$76 66 Appropriation $100 00


Clerk's bond


5 00


Tr. from Reserve


46 64


Collector's bond


45 00


Deputy collector's bond


16 98


$146 64


$146 64


Assessors' Salaries and Expenses


Transfer to Old Age


Appropriation $700 00


Assistance $100 00


Printing 18 98


Assessing


Ralph A. Chase 127 00


E. D. Penniman 200 66


M. W. Wiley 155 38


A. W. Parnell


1 87


Car and expense attending Asses- sors' meetings


Ralph A. Chase 11 25


E. D. Penniman 14 25


M. W. Wiley 17 25


L. E. Chase


2 00


Postage


96


Erasers


20


Assessors' cards


9 65


Abatement books


4 67


$664 12


Balance to revenue


35 88


$700 00


$700 00


76


Assessors' Abstracts


Shirley B. Chase $30 53


Appropriation $25 00


Tr. from Reserve 5 53


$30 53


$30 53


Assessors' Maps


George F. Clements $500 00 Appropriation $500 00


Certification of Notes


Comm. of Massa-


Appropriation $10 00


chusetts


$2 00


Balance to revenue 8 00


$10 00


$10 00


Legal Advice


Chas. Sumner Mor-


Appropriation $150 00


rill


$316 15


Tr. from reserve 166 15


$316 15


$316 15


Janitor


Geo. E. Hardwick


$644 00


Appropriation


$648 00


Bal. to revenue 4 00


$648 00


$648 00


77


Town Hall


Fuel oil


$307 50


Appropriation $700 00


Electricity


102 36


Check returned 21 00


Janitor's supplies 4 98


Waterproofing material 40 00


Nickerson Lumber Co. 38 08


Friend Lumber Co. 29 39


J. W. Nickerson,


labor, basement


9 00


R. S. Hopkins, repair- ing electric con- nection 3 90


Telephone 10 10


Boiler inspection 5 00


E. C. Hall, case


spangles


3 90


L. R. Gardiner, one


grenade


1 70


M. Meads, cleaning


oil burner and fusi- ble plug 6 25


M. Meads, packing


radiator valves 4 25


Floor dressing


8 75


Weather strips


100 00


W. H. Snow and Son,


electric bulbs


4 18


Paint, brushes, varn- ish 9 77


Paper towels, and


holders


5 26


78


File and grass cut-


ters 1 45


Paper cups


4 19


Plastic wood and oil 1 60


Glass and putty


1 09


Hinges, hasp and lock 1 10


N. P. Hopkins, paint- ing 2 25


J. F. Crosby, dis-


posal of rubbish 1 50


$707 55


Balance to revenue


13 45


$721 00


$721 00


Suppression of Crime


J. F. Crosby, policing Appropriation $100 00


cranberry bog


"$ 5 00


C. H. Smith, policing shore 19 50


F. P. Turner, policing


shore


10 00


H. T. Moore, policing


shore


12 00


Special police badge 1 75


Town of Harwich,


lockup fee


3 75


$52 00


Balance to revenue


48 00


$100 00


$100 00


79


Town Fires


Railroad fires


$55 60


Appropriation


$100 00


Watching fire at H. Knowles 29 90


$85 50


Balance to revenue


14 50


$100 00


$100 00


Orleans' Fire Department


Men


$ 45 50


Appropriation


$150 00


Apparatus


100 00


$145 50


Balance to revenue 4 50


$150 00


$150 00


Prevention and Suppression of Forest Fires


Parts, hand fire


Appropriation


$100 00


pump


$23 20


Adin L. Gill,


fire patrol 39 50


$62 70


Balance to revenue


37 30


$100 00


$100 00


80


Sealer of Weights and Measures


W. & L. E. Gurley,


Appropriation $50 00


supplies $10 89


Stanley M. Walker,


sealing 35 00


$45 89


Balance to revenue


4 11


$50 00


$50 00


Inspection of Wiring


C. D. Walker


$10 00 Appropriation $30 00


Balance to revenue 20 00


$30 00


$30 00


Suppression of Gypsy and Brown Tail Moth


Superintendent, A. L. Gill $116 50


Appropriation


$502 26


Truck, A. L. Gill 153 00


Labor


225 00


Gasoline and batteries


6 25


Stamps and express 1 51


$502 26


$502 26


81


Private Moth Spraying


Superintendent,


Appropriation $150 00


A. L. Gill


$8 00


Truck, A. L. Gill


16 00


Labor


16 00


$40 00


Balance to revenue 110 00


$150 00


$150 00


Mosquito Control (extra)


Reclamation Board $350 00 Appropriation $350 00


Bounty on Woodchucks


Paid bounties $19 00


Appropriation


$25 00


Balance to revenue 6 00


$25 00


$25 00


Health


Dr. White, reporting


Appropriation


$700 00


nine births


$2 25


Additional appro. 100 00


Printing 2 70


Services, Board of Health :


Ralph A. Chase 5 00


E. D. Penniman 5 00


M. W. Wiley 5 00


Dental clinic 100 00


82


Labor on dump 95 00


Attending Board of


Health meetings,


car and expense :


A. W. Parnell $10 00


Ralph A. Chase 18 00


E. D. Penniman 20 00


M. W. Wiley


12 00


Burying blackfish


510 50


R. A. Chase, car acct. blackfish 4 50


$789 95


Balance to revenue


10 05


$800 00


$800 00


Inspection of Animals and Slaughtering


Harry W. Collins


$25 00 Appropriation $50 00


Balance to revenue 25 00


$50 00


$50 00


Herring Brook


E. D. Fulcher


$28 00


Appropriation $75 00


Trueman Brewer


1 50


Roger Cole


6 40


Ralph Gould


4 00


$39 90


Balance to revenue


35 10


$75 00


$75 00


83


Highways-General


Expended as per


Surveyor's bills $260 02


Balance to revenue 39 98


Appropriation $200 00


Additional appro. 100 00


$300 00


$300 00


Highways-Chapter 81


Expended as per State appropriation $6,150 00 Surveyor's bills $9,225 00 Town appropriation 3,075 00


$9,225 00


$9,225 00


Layout, Town Road Northerly to Locust Road


No expenditure


Balance from last


Balance carried over $50 00


year $50 00


Snow


Expended $482 28 Appropriation $200 00


Tr. from reserve 282 28


$482 28


$482 28


Public Welfare


Expended


$1,553 35 Appropriation $2,500 00


Transfer to O. A. S. 500 00


$2,053 35


Balance to revenue


446 65


$2,500 00


$2,500 00


84


Old Age Assistance


Aid


$2,215 77 Appropriation


$2,000 00


Fuel


6 71 Tr. from welfare 500 00


Medical care


175 82


Tr. from assessors 100 00


$2,398 30


Balance to revenue 201 70


$2,600 00


$2,600 00


State Aid


Expended


$292 00


Appropriation


$200 00


Balance to revenue 8 00


Additional appro. 100 00


$300 00


$300 00


Soldiers' Relief


Expended


$356 80


Appropriation


$250 00


Balance to revenue


18 20


Additional appro. 125 00


$375 00


$375 00


Mothers' Aid


No expenditures


Appropriation $150 00


Balance carried


over


$150 00


Material, CWA Projects


Carbon paper


$ 3 50 Appropriation $500 00


S. Bartlett, steps


10 00 Refunds 60 00


85


A. F. Smith and Sons,


nails


2 20


two shovels 4 95


E. E. Eldridge, wheelbarrows 5 00


Freight 50


John G. Fulcher,


loam


15 60


Nickerson Lumber Co. 95 46


Telephone


72 00


Town of Barnstable


share rent of com-


missary


1 26


Orleans Dry Goods


Store, buttons,


thread, etc. 8 29


J. P. Knowles, boat hire 18 00


Postage 1 18


Express


16 28


W. H. Forrest, truck


22 50


N. A. Nickerson,


truck


124 00


H. A. Dill, truck


39 00


W. H. Snow and Son, bags and twine 2 85


Paint and ledger


6 95


H. P. Lombard,


rose bushes


3 50


Maps 2 06


Livingston's Pharm-


acy, 4 auto kits 8 00


Relief Goodspeed,


sewing machine 5 00


86


Car and expense


A. W. Parnell 3 36


Ralph A. Chase 9 98


M. W. Wiley


12 00


L. E. Chase 1 50


Norman Dixon


47 64


$542 56


Balance to revenue 17 44


$560 00


$560 00


Schools


Expended as per


Appropriation


$15,239 00


School Commit-


tee's bills $14,811 61


Balance to revenue 427 39


$15,239 00


$15,239 00


Library


Blanche A Keefe,


Appropriation


$300 00


librarian


$263 40


Income, Billings fund


560 00


Books and periodi- cals


201 99


Balance, last year 37 30


Fuel


54 63


Gift


100 00


Electricity


13 01


Tr. from reserve


3 86


Carl B. Gross


water system and


toilet


293 54


Rodney Shepard


wiring for pump 12 55


Car


2 50


Dog tax 62 40


87


A. W. Parnell,


conveying books 35 00


Cards, card pockets 1 28


Records 2 10


Alvers Gould, en-


closing toilet 5 60


Nickerson Lumber Co. 6 64


Friend Lumber Co. 110 60


Branch Library


Mrs. Harry Collins 5 00


Mrs. J. W. Ryder 5 00


W. H. Snow and Son glue, varnish, shel- lac, paper towels, waste basket, etc.


11 25


Insurance 30 40


Stamps and express 1 07


H. T. Moore, acct. topmast 8 00


$1,063 56


$1,063 56


Landing, Great Pond


Freeman C. Hatch $150 00 Appropriation $150 00


Town Landing Signs, Great Pond


Nathan Nickerson $9 00 Appropriation $10 00


Balance to revenue 1 00


$10 00


$10 00


88


Landing, Salt Pond


D. W. Sparrow $100 00 Appropriation $100 00


Balance to revenue 1 00 Additional appro. 1 00


$101 00


$101 00


Resurvey Landing, Salt Pond


John R. Dyer $100 00 Appropriation $100 00


Band Concerts


Charles Ingersoll, Appropriation $150 00


treasurer $150 00


Land Damage, Road Leading to Landing, Nauset Bay


No expenditures Appropriation $30 00


Balance carried over $30 00


Survey Landing, South Eastham


Nelson Bearse


$49 40


Appropriation


ยท


$49 40


Expense, Road and Landing Layout, Nauset Bay


Nelson Bearse $62 00 Appropriation $175 00


Balance carried over 113 00


$175 00


$175 00


Community Christmas Tree


George Howard,


Appropriation


$25 00


treasurer


$25 00


89


Shellfish Purposes


A. F. Smith & Sons,


Appropriation


$200 00


.


paint, chains, bolts, etc. $8 54


Tr. from reserve


04


C. A. Feltis, iron work 12 25 H. T. Moore, truck, labor, acct. buoys 50 25


E. W. Horton, trips


to Billings gate


4 00


Fred Turner, setting


buoys


25 00


Town of Orleans, acct.


bill H. Harding


100 00


$200 04


$200 04


Memorial Day


Charles Ingersoll,


Appropriation


$75 00


treasurer, band


$30 00


Otto Nickerson, ex- pense Bugle Corps 10 00


Herbert Nickerson,


plants and wreaths


10 00


$50 00


Balance to revenue


25 00


$75 00


$75 00


Free Bed, Cape Cod Hospital


Paid Hospital


$100 00


Appropriation


$100 00


90


Repairs, Old Wind Grist Mill


J. A. McGuire, sails $21 74


Appropriation


$100 00


Padlock .


50


Tr. from Trust Fund


4 44


Alice Knowles, loam


2 00


Antone Escobar, loam 27 00


Nickerson Lumber Co. 10 20


Henry E. Clark, repairs 43 00


$104 44


$104 44


Bulletin Boards


No expenditure


Appropriation $30 00


Balance carried over $30 00


Town Reports


A. W. Parnell, car


$4 00


Appropriation $250 00


F. B. & F. P. Goss 194 50


$198 50


Balance to revenue


51 50


$250 00


$250 00


Insurance


Fred F. Dill


$213 86


Appropriation


$300 00


The American Surety


Refunds 45 86


Co. 27 00


$240 86


Balance to revenue


105 00


$345 86


$345 86


91


Clearing Title, Providence Land Company


No expenditures Appropriation $100 00


Balance to revenue $100 00


Miscellaneous


L. M. Ryder, post-


Appropriation


$200 00


ing flats


$ 9 00


Harold Williams, acct.


titles, landings 30 00


Shellfish notices 9 98


Towing charge 4 00


Recording deed 2 03


Exam. of Titles, Deed


of Release, T. T. 3 00


Deed and oath acct. gift of Arthur Oliver 3 00


Fee for petition,


road re-location 3 00


Dog license notices 1 56


Bags and twine 1 00


Bounty on seal 5 00


Chas. Sumner Mor-


rill, recording plan 14 30


A. W. Parnell, admin-


istering 13 oaths 3 25


Corn, Old Mill 7 80


$96 92


Balance to revenue


103 08


$200 00


$200 00


92


Reserve Fund


Tr. to Snow account $282 28


Appropriation


$1,000 00


Tr. to surety on bond 46 64


Tr. to Assessors' abstracts 5 53


Tr. to legal advice 166 15


Tr. to library 3 86


Tr. to shellfish pur-


poses 04


$504 50


Balance to revenue


495 50


$1,000 00


$1,000 00


Soldiers' and Sailors' Lots and Old Cemeteries


E. D. Fulcher,


Appropriation


$175 00


labor $ 12 00


John G. Fulcher, labor


29 30


H. A. Dill, truck


17 25


Nickerson Lumber Co. 52 66


H. T. Moore, build- ing forms 4 55


Evergreen Cemetery


Association, labor 50 00


John G. Fulcher,


resetting stone 2 00


$167 76


Balance to revenue


7 24


$175 00


$175 00


93


Interest


Cape Cod Trust


Appropriation $200 00


Company


$ 38 25


Balance to revenue 161 75


$200 00


$200 00


TRUST FUNDS ACCOUNTS


Timothy Smith Trust Fund


Balance, Jan. 1,


Balance, Dec. 31,


cash


$14,092 77


cash


$14,538 24


Previous loans


4,178 00


Loans 5,169 00


Income


604 00


Gift, Library


100 00


Income


587 56


Gift, Aged Needy 100 00


Interest


83 80


Federal tax


08


Interest


80 73


Interest


280 46


$19,907 32


$19,907 32


Town Hall Fund


Balance, Jan. 1


$2,434 00 Balance, Dec. 31 $2,434 00


Income


77 62


Deposited in Town Funds 77 62


$2,511 62


$2,511 62


94


Eastham World War Memorial Fund


Balance, Jan. 1


$364 65


Balance, Dec. 31 $377 51


Interest


12 86


$377 51


$377 51


Old Wind Grist Mill Fund


Balance, Jan. 1


$587 31 Balance, Dec. 31


$568 63


Interest


20 35


Expended 39 03


$607 66


$607 66


Cemetery Perpetual Care Funds


Balance, Jan. 1


$240 96


Balance, Dec. 31


$242 99


Interest


8 43


Expended 6 40


$249 39


$249 39


Billings Library Fund


Balance, Jan. 1, $14,000 00


Balance, Dec. 31 $14,000 00


Income


560 00 Paid to Library 560 00


$14,560 00


$14,560 00


Revenue Account


Cash


$17,546 67


Tailings $69 27


Taxes 1933


2,574 26


Overlay 1933 718 45


Taxes 1934


12,960 41


Overlay 1934 622 53


Motor Vehicle Excise


Overlay reserve


500 71


95


1933


9 79


Motor Vehicle Excise 1934


102 70


Highways, Chap. 81


550 00


Moth 1933


3 78


Moth 1934


15 00


Tax titles


1,166 57


Overlay 1932


458 68


Due, Zara Higgins


Cem. Trust


7 75


Bulletin boards


30 00


To E. and D.


31,813.81


$35,395 61


M. V. Excise revenue 112 49 Special Assessment


revenue


18 78


Tax title revenue 1,166 57


Road 50 00


Mothers' Aid


150 00


Land damages


30 00


Expense, layout N. Bay 113 00


$35,395 61


Respectfully submitted,


JENNIE B. SPARROW,


Town Accountant.


96


RECOMMENDATIONS


Office Supplies


$250 00


Officers' Salaries and Expenses


3,500 00


Surety on Bond


150 00


Assessors' Salaries and Expense


600 00


Assessors' Abstracts


30 00


Certification of Notes


4 00


Legal Advice


150 00


Town Hall


800 00


Janitor


1,248 00


Suppression of Crime


75 00


Town Fires


100 00


Orleans Fire Department


150 00


Sealer of Weights and Measures


50 00


Inspection of Wiring


30 00


Suppression of Gypsy and Brown Tail Moths


502 26


Private Moth Spraying


50 00


Health


500 00


Inspection of Animals and Slaughtering


40 00


Herring Brook


25 00


Snow


300 00


Public Welfare


2,500 00


Old Age Assistance


2,500 00


State Aid


250 00


Soldiers Relief


300 00


Schools


14,964 00


Community Christmas Tree


25 00


Town Reports


225 00


Insurance


400 00


Miscellaneous


150 00


Soldiers' and Sailors' Lots and Old Cemeteries


175 00


Interest


50 00


Mothers' Aid


225 00


Reserve


1,000 00


97


REPORT OF THE AUDIT


October 3, 1934


To the Board of Selectmen,


Mr. Ralph A. Chase, Chairman, Eastham, Massachusetts.


Gentlemen :


I submit herewith my report of an audit of the books and accounts of the town of Eastham for the period from January 1, 1933, to July 7, 1934, made in accordance with the provisions of Chapter 44 of the 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 :


As directed by you, I have made an audit of the books and accounts of the town of Eastham for the period from January 1, 1933 to July 7, 1934, and report thereon as fol- lows:


98


The financial transactions of the town, as recorded on the books of the several departments in which money is col- lected or disbursed for the town were examined, checked, and compared with the town accountant's records.


The books and records of the town accountant were examined and checked. The receipts as recorded were com- pared with the treasurer's record of cash collections and with the records of payments to the treasurer by the several town departments, while the payments as shown on the accountant's books were checked to the treasurer's record of disbursements and to the treasury warrants.


The ledger was analyzed, a trial balance was taken off proving the ledger to be in balance, and after the necessary adjustments resulting from the audit were made, a balance sheet showing the financial condition of the town on July 7, 1934 was prepared and is herewith appended.


The balance sheet indicates that the town is in good financial condition.


The financial votes of the town as recorded by the town clerk were listed and checked to the accountant's ledger accounts.


Although transfers from the reserve fund to several appropriations were recorded on the ledger, presumably up- on authorization of the selectmen, no record of these could be found in the selectmen's minutes. Proper record should be made of all transfers voted from the reserve fund by the committee authorized to grant such transfers, in which con- nection attention is again called to Section 16, Chapter 39, General Laws, which requires that the town provide by


99


by-law for the appointment of an appropriation, advisory or finance committee.


The town treasurer's records were examined and checked in detail. The cash book was footed throughout for the period of the audit, the receipts being compared with the departmental record of payments to the treasurer, with other sources from which the town received money, and with the accountant's books, while the payments were com- pared with the selectmen's warrants authorizing the dis- bursement of town funds.


The cash balance as shown by the cash book on July 7, 1934, was verified by a reconciliation of a statement fur- nished by the bank in which town funds are deposited and by an actual count of the cash in the office.


The savings bank books representing the investment of the several trust funds in the custody of the town treas- urer were also examined.


Appended to this report are tables showing a reconcili- ation of the treasurer's cash and summaries of the transac- tions and condition of the trust fund.


The tax collector's books and accounts were examined and checked, the commitment lists being analyzed and com- pared with the assessors' warrants. The recorded collec- tions were compared with the receipts as shown on the treasurer's cash book, the abatements were checked to the assessors' records of abatements granted, and the outstand- ing accounts were listed and proved to the accountant's ledger.


Further verification of the outstanding accounts was made by mailing notices to a number of persons whose names appeared on the books as owing money to the town,


100


the replies received thereto indicating that the accounts as listed are correct.


There are appended to this report tables showing sum- maries of the tax, special assessment, and motor vehicle excise tax accounts.


The records of receipts of the town clerk on account of town, dog, and sporting licenses were examined and check- ed. The payments to the town treasurer and to the Division of Fisheries and Game were verified with the receipts on file and the cash balance was proved by an actual count of the cash in the office.


The records of receipts of the sealer of weights and measures were examined and checked. The field books were checked to the cash book, the cash book was added, and the payments to the treasurer and the cash on hand were verified.


In addition to the departments mentioned, the records of all other departments in which money was collected for the town were examined and checked.


The surety bonds furnished by the treasurer, collector, and town clerk for the faithful performance of their duties were examined and found to be in proper form.


During the progress of the audit, co-operation and courtesy was received from all officials, for which, on be- half of my assistants and for myself, I wish to express ap- preciation.


Respectfully submitted, HERMAN B. DINE,


Assistant Director of Accounts.


Town of Eastham Balance Sheet, July 7, 1934 General Accounts


Assets


Liabilities and Reserves


Cash :


Tailings $61 30


In banks and office Accounts Receivable : Taxes :


$1,971 04


Library Fund Income 291 39


County Dog Licenses


13 80


Levy of 1932


$4,296 81


Appropriation Balances


23,093 83


Levy of 1933


6,795 66


500 71


Old Age Assistance Taxes :


Levy of 1932


$1 00


Levy of 1933


8 00


Levy of 1933 794 13


871 71


Motor Vehicle Excise Taxes :


Revenue, Reserved until collected :


Levy of 1932


$22 69


Motor Vehicle Excise Tax $234 21


Levy of 1933


60 35


Special Assessment 19 71


Levy of 1934


151 17


Tax Title


1,352 67


Special Assessments :


1,606 59


Moth 1932


$9 63


Surplus Revenue


26,538 23


Moth 1933


10 08


19 71


Tax Titles


1,352 67


State Aid to Highways


4,100 00


Revenue 1934


$37,175 72


Less Estimated Receipts collected 3,590 74


Overlay 1931


33,584 98 613 48


$52,977 56


$52,977 56


Reserve Fund, Overlay Surplus


11,092 47


Overlays, Reserved for Abatements : Levy of 1932 $77 58


9 00


234 21


Trust Accounts


Trust Funds, Cash and Securities : In Custody of Town Treasurer $20,147 77 In Custody of Boston Safe Deposit & Trust Company 2,434 00 In Custody of New England Trust Company 14,000 00


Timothy Smith Fund Income $18,955 42 Old Wind Grist Mill Fund 576 19 Cemetery Perpetual Care Funds 245 14 Eastham World War Memorial Fund 371 02


$20,147 77


Town Hall Fund 2,434 00


Billings Library Fund 14,000 00


$36,581 77


$36,581 77


ANNUAL REPORT


OF THE


SCHOOL COMMITTEE


AND THE


SUPERINTENDENT OF SCHOOLS


OF THE


Town of Eastham


Massachusetts 1


OF EA


TOWN


INCO


LAUSET 1620;


1651.


FOR THE YEAR


1934


104


SCHOOL COMMITTEE


Stanley M. Walker, Chairman


Mrs. James P. Knowles


G. Austin Smith


Term expires 1937 Term expires 1936


Term expires 1935


UNION SUPERINTENDENT


Charles H. Pratt, Harwich 1


ATTENDANCE OFFICER


Walter Nickerson


SCHOOL PHYSICIAN


Dr. A. P. Goff


SCHOOL NURSE


Bessie I. Armstrong


105


EASTHAM FINANCIAL STATEMENT


GENERAL CONTROL:


Exp. in 1934 $200 00


Needed in 1935 $200 00


School Committee


Superintendent of Schools


and Enforcement of Law-


Salaries


489 00


489 00


Other Expenses


108 06


110 00


$797 06


$799 00


INSTRUCTION :


Supervisors


$690 15


$700 00


Principal and Teachers


4,615 00


4,625 00


Textbooks


119 88


100 00


Supplies


136 22


200 00


$5,561 25


$5,625 00


OPERATION :


Janitor


$604 00


Fuel


216 88


200 00


Miscellaneous


100 58


100 00


$921 46


$300 00


106


MAINTENANCE :


Repairs, Replacement & Upkeep


$204 61


$300 00


$204 61


$300 00


AUXILIARY AGENCIES :


Libraries


$4 09


Health


225 00


240 00


Transportation


3,400 00


3,600 00


Tuition .


3,541 69


4,000 00


Miscellaneous


156 45


100 00


$7,327 23


$7,940 00


OUTLAY :


New Equipment


00 00


00 00


New Grounds & Buildings


00 00


00 00


Total


$14,811 61


$14,964 00


1934 Appropriation.


$15,239 00


1934 Expenditures


14,811 61


Balance


$427 39


107


NET COST OF SCHOOLS YEAR 1934


Appropriation


$15,239 00


Expended for Schools Year 1934


14,811 61


Receipts and Reimbursements :


Commonwealth of Massachusetts General School Fund Part I $659 22


For High School-Transportation


1,700 97


For Superintendent of Schools


220 31


City of Boston Tuition


637 03


City of Boston Transportation


96 07 3,313 60


Expenditures above reimbursements


$11,498 01


108


Report of Superintendent of Schools


To the School Committee of Eastham :




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