Town of Eastham Annual Report 1952-1956, Part 32

Author: Eastham (Mass.)
Publication date: 1952
Publisher: the Town
Number of Pages: 840


USA > Massachusetts > Barnstable County > Eastham > Town of Eastham Annual Report 1952-1956 > Part 32


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Very truly yours,


HERMAN B. DINE, Director of Accounts.


HBD :GBS


Mr. Herman B. Dine 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 November 3, 1954, the date of the previous examination, to August 29, 1956, the following report being submitted thereon :


57


An examination and verification was made of the finan- cial transactions as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection.


An analysis was made of the town accountant's ledgers for the period covered by the audit. The receipts were checked with the treasurer's books, and the payments were compared with the warrants authorizing them and with the treasurer's records of payments. The appropriation accounts were checked with the town clerk's records of town meet- ing proceedings, and the recorded transfers from the re- serve fund were verified by comparison with the records of the finance committee. A trial balance was taken off, proving the accounts to be in balance, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on August 29, 1956.


The books and accounts of the town treasurer were examined and checked. The receipts were analyzed and compared with the records in the several departments col- lecting money for the town and with other sources from which money was paid into the town treasury, while the payments were compared with the selectmen's warrants authorizing the treasurer to disburse town funds.


The cash book footings were verified, and the cash balance on August 29, 1956 was proved by actual count of the cash in the office, and by reconciliation of the bank balance with a statement received from the bank of deposit.


The payments made on account of maturing debt, and interest were compared with the amounts falling due and with the cancelled securities on file.


The savings bank books and securities representing the investments of the trust funds in the custody of the town treasurer and the trustees were examined. The in- come was proved and all expenditures and transfers to the town were verified.


58


The records of tax titles and tax possessions held by the town were examined. The taxes transferred to the tax title account were compared with the collector's records, the reported redemptions of tax titles and sales of tax possessions were checked with the treasurer's cash book, and the tax titles and tax possessions on hand were listed, reconciled with the town accountant's ledger, and com- pared with the records at the Registry of Deeds.


The records of employees' payroll deductions for Fed- eral taxes, county retirement system, and Blue Cross and Blue Shield were examined and reconciled with the con- trolling ledger accounts.


The books and accounts of the tax collector were examined and checked in detail. The tax and motor vehicle and trailer excise accounts outstanding according to the previous examination, as well as all subsequent commit- ments, were audited and proved. The collections, as posted to the commitment books, were compared with the cash book entries and with the payments to the treasurer's cash book entries and with the payments to the treasurer as shown by the treasurer's cash book. The abatements as en- tered were checked with the assessors' records of abate- ments granted, and the outstanding accounts were listed and reconciled with the controlling accounts in the town accountant's ledger.


The records of departmental accounts receivable were examined and checked. The charges were proved, the col- lections were checked with the treasurer's recorded re- ceipts, and the outstanding accounts were listed and recon- ciled with 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, the replies received thereto indicating that the accounts, as listed, are correct.


59


The town clerk's records of dog and sporting licenses issued and of miscellaneous receipts were examined and checked, the payments to the State being verified by com- parison with the receipts on file and the payments to the town being checked with the treasurer's cash book.


The records of licenses and permits issued by the selectmen, the police department, and the building in- spector were examined and checked. the payments to the town treasurer being verified.


The records of all other departments collecting money for the town or committing bills for collection were exam- ined and reconciled with the treasurer's receipts and with the accountant's records.


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


In addition to the balance sheet, there are appended to this report tables showing a reconciliation of the treasurer's cash, summaries of the tax, motor vehicle and trailer excise, tax title, tax possession, and departmental accounts, as well as schedules showing the condition and transactions of the trust funds.


During the progress of the audit cooperation was ex- tended by all town officials, for which, on behalf of my assistants and for myself, I wish to express appreciation.


Respectfully submitted,


WILLIAM SCHWARTZ, Assistant Director of Accounts.


WS:GBS


60


RECONCILIATION OF TREASURER'S CASH


Balance November 3, 1954


$177,285.89


Receipts :


November 3 to December 31,


1954,


$30,825.48


1955, 278,645.75


309,471.23


$486,757.12


Payments:


November 3 to December 31,


1954,


$ 74,943.31


1955,


354,462.56


429,405.87


Balance December 31, 1955


57,351.25


$486,757.12


Balance January 1, 1956


$ 57,351.25


Receipts Jan. 1 to Aug. 29, 1956


139,008.29


$196,359.54


Payments Jan. 1 to Aug. 29, 1956


$147,663.07


Balance August 29, 1956:


Cash in Office, verified $ 82.00


Cape Cod Trust Company


48,614.47


48,696.47


$196,359.54


Cape Cod Trust Company


Balance August 29, 1956, per statement


$47,906.35


Deposits in transit August 29, 1956, verified 3,934.04


Balance August 29, 1956,, per check book Outstanding checks August 29, 1956,


per list 3,225.92


$51,840.39


$48,614.47


$51,840.39


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TOWN OF EASTHAM - BALANCE SHEET - AUGUST 29, 1956 GENERAL ACCOUNTS


Assets


Liabilities and Reserves


Cash :


General


$ 48,696.47


State Assessment 1956: Recreation Areas $176.71


Accounts Receivable : Taxes:


Levy of 1956:


Personal Property $15,422.57


Real Estate 90,361.37


105,783.94


Audit of Municipal Accounts 17.28 Mosquito Control 1,447.85


Motor Vehicle and Trailer Excise: Levy of 1956


3,252.78


Employees' Payroll Deductions:


Tax Titles and Possessions : Tax Titles


$2,650.38


County Retirement System 85.66


Tax Possessions 2,550.42


Blue Cross and Blue Shield 24.00


Teachers' Retirement Fund . 48.17


423.82


Departmental: Veterans' Services


.6.00


Overpayment to be Refunded: Motor Vehicle and Trailer Excise 1955


6.23


Aid to Highways: State:


Agency


Chapter 81


$11,000.00


County-Dog Licenses


$108.20


Chapter 90


5,000.00


State-Sporting Licenses


182.00


Collector's Fees


65.70


Chapter 90


2,500.00


Unidentified Receipts- Treasurer and Collector


32.00


387.90


Estimated Receipts-to be Collected


24,142.52


Tailing :


Unclaimed Checks


37.02


$205,582.51


County Tax 1956


$ 1,641.84 12,297.30


Federal Taxes


$265.99


5,200.80


County :


18,500.00


62


63


Trust Funds Income : Robert C. Billings Library $205.43 Old Wind Grist Mill 553.53


758.96 158.70


Old Age Assistance Recoveries Federal Grants:


Disability Assistance : Administration Assistance Aid to Dependent Children: Administration


$ 26.05


103.60


333.28


Aid


46.84


Old Age Assistance:


Administration


225.49


Assistance


977.62


Revolving Fund:


School Lunch


196.62


Appropriation Balances:


Revnue :


General $110,446.52


Non-Revenue :


School Construction


269.21


Sale of Real Estate Fund


46.91


Receipts Reserved for Appropriation: Road Machinery


68.86


Reserve Fund-Overlay Surplus


11,289.83


Overlay Reserved for Abatements:


Levy of 1956 Revenue Reserved Until Collected:


2,093.43


Motor Vehicle and Trailer Excise $3,246.55


Tax Title and Possession


5,200.80


Departmental 6.00


Aid to Highway


18,500.00


26,953.35


1,712.88


110,715.73


Surplus Revenue: General: Current Year Prior Years


$ 166.50 36,626.63


36,793.13


$205,582.51


Net Funded or Fixed Debt: Inside Debt Limit: General


$145,000.00


Serial Loans Inside Debt Limit: General: Municipal Building School


$ 27,000.00


118,000.00


$145,000.00


$145.000.00 TRUST ACCOUNTS


Trust Funds:


Cash and Securities :


$64,182.49


$ 2,708.15


41,056.16


Income


73.03


School Fund :


Timothy Smith Income


45,410.22


Library Fund:


Robert C. Billings


14,000.00


Old Wind Grist Mill Fund


1,259.67


Eastham World War Memorial Fund


479.98


Cemetery Funds : Perpetual Care In Custody of Trustees: Timothy Smith Fund Principal


251.44


41,056.16


$105,238.65


$105,238.65


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In Custody of Treasurer: Town Hall Fund: Principal


In Custody of Treasurer


In Custody of Trustees


DEBT ACCOUNTS


Report of Eastham Appeal Board


To the Board of Selectmen :


The year just past has seen an increase of three times in the number of Appeals heard by the Board over 1955. This greater number of cases has meant quite an increase in time consumed and in the expenses of the Board.


What the year 1957 will mean to us, it is very hard at this time to prophesy, but one thing we can be certain. The work load will continue to grow especially with the Mid-Cape Highway due to be completed to Orleans within the next year or two. However, had the revisions of the Codes requested at the Annual Town Meeting of 1956 been accepted, we believe it would have lightened the Board's work for this year considerably.


The attendance at the Public Hearings held by the Planning Board this past spring was so light that it has discouraged this Board from holding the last required hearing to consider the suggested changes, and hence they are making no recommendations for the 1957 Town Meeting to consider.


If the citizens of the town do not show more interest in their Codes by attending the hearings held for the sug- gested changes to be made, they should not and cannot find fault with the operation of the Codes because those re- sponsible for the interpretation and enforcement of the Codes cannot lawfully make changes in the interpretation of same to suit the whim of any person or group of in- dividuals.


It is a sad commentary in the civic mindedness and


65


public spirit of the townspeople when one or two individ- uals are able to influence a town to the point of refusing to consider suggested Code changes made by Boards of fellow citizens responsible for the Code's enforcement, especially when such Boards have given of their time and earnest thought to the same and have given their fellow citizens a chance to hear explanations of the suggested changes by holding public hearings for that purpose.


I wish to thank the Board of Selectmen, the Building Inspector Ralph Rogers, and Mr. Eugene Zack and Mr. Henry Nickerson of the Planning Board for the help they have given this Board by their advise and attendance at our hearings.


To all members of my Board I extend my thanks for their regular attendance at hearings, often at considerable inconvenience to themselves.


RICHARD H. WHITFORD,


Chairman.


66


Report of The Barnstable County Health Department


For the Year 1956


Following the unusually large outbreak of poliomye- litis, which we experienced in this County during the year 1955, it was not surprising that when poliomyelitis vaccine became available for our children last winter, many parents were anxious to have their children vaccinated.


The doctors of the County at a meeting of the Barn- stable County District Medical Society, passed a resolu- tion offering their services to give the vaccine in clinics, if the health authorities would purchase the vaccine.


All vaccine used was purchased by the use of funds appropriated by the Federal and State Governments, as well as the National Foundation for Infantile Paralysis.


Organization of clinics was carried out by public health nurses and personnel of Boards of Health and School De- partments. Volunteer help was furnished by many nurses and others.


Commendation is due all those who contributed to the success of the program.


By the end of the year, 14,295 persons in the County constituting 27.1% of the total population had received the vaccine. There were 13,970 individuals who received two doses of the vaccine and 28,265 doses were given. Our rec- ords show that 59.8% of persons under 30 years of age, and 82.2% of persons under 20 years of age have been vac- cinated.


Fluoridation of water supplies, another far reaching preventive measure has been actively discussed in three towns of the county. This procedure can prevent more thian 60% of the dental caries now occurring in excessive amounts on Cape Cod. As of November 1, 1956, there were


67


in the United States 1432 communities with a total popula- tion of over 30,000,000 people where fluoridation is in oper- ation. This measure is strongly recommended to all Towns where a public water supply is available.


STATISTICAL SUMMARY


Administrative:


Automobile Mileage


67,820


Individuals Interviewed


2,801


Meetings Attended


288


Lectures, etc.


172


Communicable Disease Control:


Acute Communicable Disease Visits


14


Venereal Disease Visits


73


Smallpox Vaccinations


191


Diphtheria Immunizations


551


Tetanus Immunizations


551


Whooping Cough Immunizations


415


Poliomyelitis Vaccinations


14,295


Child Hygiene :


Preschool Children Examined


397


School Children Examined


492


School Children Inspected


533


Children Given Fluorine Prophylaxis


699


Visits to Crippled Children's Service


379


Visits to Psychiatric Social Worker


85'


Visits to Child Psychiatrist


159


Visits to Clinical Psychologist


165


Sanitary Inspections :


Water Supplies


138


Sewage Disposal


148


Dairy Farms


15


Pasteurizing Plants


27


Food Handling Establishments


2,099


Laboratory Specimens Examined:


Water Supplies


135


Milk (Bacteriological)


121


Milk (Fats and Solids)


118


Milk (Phosphatase Tests)


10


68


Milk (Coliform Tests)


214


Cream Food Handling Utensils


28


1,797


Cases of Reportable Diseases :


Chicken Pox


132


Dog Bite


162


German Measles


66


Measles


67


Meningitis


2


Mumps


123


Poliomyelitis


8


Scarlet Fever


10


Trichinosis


1


Tuberculosis


13


Infectious Hepatitis


1


Respectfully submitted,


F. L. MOORE, M.D., M.P.H. County Health Offcer


69


Report of the Building Inspector


To the Board of Selectmen :


I herewith submit my report for the year ending December 31, 1956 :


During the year 125 Building Permits were issued and 311 inspections were made.


The sum of $444.00 was collected and turned in to the Treasurer, as fees for Building Permits.


The estimated cost of all buildings for the year was $423,475.00.


Permits were issued for the following buildings :


68 Dwellings 41 Additions


8 Garages


4 Removals


1 Boat House


3 Work Shops


Total 125


Respectfully submitted,


RALPH L. ROGERS, Building Inspector


70


Report of Civil Defense Director


December 20, 1956


To the Board of Selectmen:


The activities of Civil Defense for 1956 has been con- fined to local staff briefings, meetings with Sector Staff Officers, and keeping posted with improved methods of operations.


The local Civil Defense participated in the National Alert in July, however, our radio hookup had not been completed at the time. Through the courtesy of the Orleans Civil Defense, radio messages were intercepted and relayed to Eastham by telephone.


The construction of the new office in the basement of the town hall will aid greatly in the efficiency of civil de- fense in the coming years by being in closer contact with the other services of the town.


Also during the year a new radio antenna was installed on the town hall for the two-way radio.


Respectfully submitted,


LUTHER BROWN,


Director.


71


Report of The Finance Committee -


January 7, 1956


To the Honorable Board of Selectmen:


Finance Committee approvals of transfers from the Reserve Fund to various town accounts during the year 1956 were voted as follows:


March 28 Snow Account $1,500.00


Sept. 17 Boundary Survey (Wellfleet-Eastham) 119.50


Sept. 17


Fire Alarm System 240.00


Sept. 17


Town Hall


200.00


Sept. 17 Miscellaneous


300.00


Sept. 17


Police


300.00


Sept. 17


Recreation


275.00


Nov. 21


Civilian Defense


300.00


Dec. 28


Election and Registration


79.60


Dec. 28 Appeal Board


151.76


Dec. 28


Snow


77.61


Dec. 28


Miscellaneous


176.97


Total


$3,720.44


1956 Reserve Fund


$5000.00


Dec. 31, 1956 Balance


$1,279.56


Respectfully submitted,


DAVID L. MEAD Chairman and Secretary


Edward J. Brown


James H. Leach


Robert R. Hathaway


Ralph L. Ormsby


William Hokkanen


Joseph L. Putnam


Clayton O. Horton


Carl I. Skyllberg


72


Report of Fire Chief


To the Honorable Board of Selectmen :


I herewith submit my report of duties performed by the Firemen and Officers of the Eastham Volunteer Fire Department for 1956.


This has been the quietest fire year for the Eastham firefighters in a number of years. There has been only ten alarms but, that does not mean the men were idle. We have had 12 Department drills, 24 Company drills, a Civil Defense convoy drill and Company 1 spent the day at Hyannis for the Barnstable County Fire Chief's fire pre- vention demonstration.


Last spring fifteen men took our 45-hour course in First Aid, headed by Mr. Yngve Rongner. During the snow- storm in March, ten men were standing by at the Town Hall for a period of 48 hours. We had one fire call and were called to pump water from four cellars. During the wet spring we pumped out eight other cellars. The rescue truck was called to Brewster for a drowning accident and the rescue squad had been called nine times for the re- suscitator.


In July the fire department supervised the installation of the fire alarm box at the school and a signal alarm in North Eastham.


I have issued 268 gas and oil permits and 200 open fire permits.


This year the firemen, through E.V.F.A., will have an article in the Town Warrant for an addition to the fire


73


station. The committee brought in a plan which will add two stalls and a new heating system. The front will have a brick veneer. The back of the building will be extended twelve feet to give extra space and future room for offices and a dispatcher. The alarm break-down is as follows:


2 building


12 drills


3 grass


10 emergency


1 car


1 false


2 chimney


12 emergency assists


2 oil


Respectfully submitted,


JOHN H. HILFERTY, Fire Chief


74


Report of Highway Surveyor


-


To Board of Selectmen :


Chapter 81


To Appropriation $4,000.00 By Payment $15,000.00


By State


11,000.00


$15,000.00


Laborers' Wages $1,367.65


Surveyors' Wages 671.63


$2,039.28


Equipment Rental : Trucks and


Operators $3,157.50


Tractor Shovel


1,536.00


Bulldozer 392.00


Power Grader 448.00


Chip Spreader


48.45


Power Crane 63.00


Tractor & Mower


368.00


$6,012.95


Material and Supplies :


Asphalt


$5,850.61


Stone 427.93


Cement Posts 187.50


Delivery Charges on Posts


57.50


Grates & Frames 120.00


Express 12.16


Gasoline


.69


Lumber & Nails 32.36


Asphalt Mix


259.02


$6,947.77


$15,000.00


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The following roads were given Asphalt treatment during 1956:


Meadow Street


.50 mile


Higgins


.50 mile


Bridge Street


.80 "


Herring Brook


1.00 "


Samoset Road


.50 "


Chapin


.50 "


School House


1.20 "


McKoy


.50 "


Patterson


.50 "


Sunken Meadow,


Brackett


.70 "


South .05 "


Massosoit


.50 "


Ocean View


.50 "


Camp Ground


.50 "


Kingsbury Beach


.50 "


Sunken Meadow,


Old State Highway .50 "


North


.50 "


Aspinet


.25 "


Respectfully submitted,


NATHAN A. NICKERSON, SR. Highway Surveyor.


76


Librarian's Report


December 17, 1956


To the Board of Selectmen :


We're all proud of our newly painted library, and the new flag, flying on all library days and holidays. New shelves have been added in the basement to take care of an overflow of seldom-used reference books. One hundred and eighty adult and forty juvenile books have been added, many of them donated by friends of the library.


Circulation of books and magazines was 8254 for the year. Fines equal $64.21.


Respectfully submitted,


NATHENA M. COLE, Librarian


77


Library Trustees Report


For Year 1956


The Library Trustees have had a busy year and con- tinued in the same offices as last year.


Thanks to the unexpected and increased appropriation, the Library has been completely painted, as well as the familiar outbuilding and the flagpole. Our appreciation to Mr. Maurice Moore for installating new halyards so that we can now fly the new flag.


We had new shelves installed in the basement, and in so doing, found that the south basement wall had to be replaced before the shelves could be put in place. The wiring on that wall was also defective, and our thanks to Mr. Ralph Rogers and Mr. Frank A. Fuller for helping us here. We know from what we found there that the other basement walls must be replaced as well, and expect that this will be done in 1957.


A "De-Moist" container, plus the fact that the cellar windows can be opened, have helped correct the dampness in the cellar so that we can now store books there.


The storm windows, which were installed last year, showed a savings in the heating costs, which among many other improvements and repairs will continue to maintain the Library and its facilities for the use of all.


Many people have given books again this year, for which we are most grateful. These books, in addition to those that we were able to buy, give the Library a very good selection.


Respectfully submitted,


DORRICE MAYO, Chairman MARGARET J. CAMPBELL LORNA B. HORTON, Secretary


78


Report of The Tree Warden


and Moth Superintendent


The Dutch Elm Disease, which has become a great source of worry on Cape Cod, has by-passed our Town so far. We sincerely hope that by continuing the sanitation program the trees may be protected against the dread fungus.


The Gypsy Moth trapping program was carried out as usual, with none of the twenty traps showing any moths. These traps are inspected weekly, for a period of ten weeks, and the reports on the findings are sent to the Depart- ment of Conservation. The statistics compiled by the De- partment show that the Gypsy Moths are prevalent around Eastham, but again, as with the Dutch Elm Disease, East- ham has a clean record.


The Poison Ivy spray program was as extensive as the appropriation warranted. However, several calls were re- ceived after the money was exhausted. It is hoped that an increase in the appropriation will be granted in order that the program may be more complete.


The spraying for tent caterpillars and insect pests was carried out with good results and as fully as possible with the funds available. The Division Superintendent of the De- partment of Conservation commended Eastham on the good appearance of its trees and shrubs.


The increase in town wages and the necessity of pur- chasing many new parts for the spray motor somewhat cur- tailed the program. As the spray motor is getting older


79


and more worn each year, additional costs must be antici- pated this coming year, and therefore, it is hoped that the Town will react favorably to an increased appropriation in all the above accounts.


The usual patroling of all town roads after storms was followed, brush was cleared from the roads, overhanging branches removed, and all calls for Tree service were promptly answered.


Respectfully submitted,


ROBERT L. SCHROEDER, Tree Warden and Moth Superintendent


Report of The Old Wind Mill


December 17, 1956


To the Board of Selectmen :


The old mill was opened on July 16th and closed on September 21st.


There were over 17,000 visitors who signed the guest book and several thousand more who did not sign. The mill is working much better than it has for some time, due to the installing of the new horizontal shaft.


The receipts from sales were $929.26 and from dona- tions $577.41.


Respectfully submitted,


HAROLD R. COLE, Miller


80


Report of Planning Board


To the Board of Selectmen :


The Planning Board approved seven subdivisions this year with a total number of ninety-six lots.


Regional planning has been a topic of discussion but, to date, the Board does not have enough information on the subject to recommend any action.


The Board has also been trying to obtain definite in- formation with regard to the proposed National Park which supposedly would embrace a portion of the town. At this writing we have gained little, if any, more inform- ation than has been in the local papers.


The other subject, zoning changes, which consumed a great deal of time without results last year has been temporarily put aside, but it is still felt that some of these changes are necessary, and it is hoped that by an- other year they can be presented again in a more accept- able form.


Respectfully submitted,


Eastham Planning Board


J. William Andersen, Chairman


A. H. Nickerson, Clerk Eugene S. Zack Bernard C. Collins, Jr. Clarence Doughty


81


Report of The Chief of Police


To the Honorable Board of Selectmen and the Citizens of the Town of Eastham :




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