USA > Massachusetts > Barnstable County > Eastham > Town of Eastham Annual Report 1957-1961 > Part 17
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224.00
$ 810.00
MOTOR VEHICLE AND TRAILER EXCISE TAXES
Dr.
Balance Due Motor Vehicle Excise Taxes
1958
$ 1,198.89
Warrants for 1958 Received in 1959
1959
1,234.73
Warrants for Motor Vehicle Taxes
1959
19,717.23
Abatements After Payment Refunded
480.91
$22,631.76
Cr.
Paid Treasurer Account Motor Vehicle Excise Taxes 1958
$ 1,855.26
Paid Treasurer Account Motor Vehicle Excise Taxes 1959
14,904.37
Abatements
2,235.49
Uncollected Motor Vehicle and Trailer
Excise Taxes 1959
3,636.64
$22,631.76
SUMMARY UNCOLLECTED TAXES
Real Estate Taxes, 1959
$3,428.87
Personal Taxes, 1959
404.00
Motor Vehicle and Trailer Excise Taxes, 1959
3,636.64
$7,469.51
Respectfully submitted,
L. ISABELLE BRACKETT, Tax Collector
46
1959 REPORT OF THE FEES OF
TREASURER - TAX COLLECTOR - TOWN CLERK
Collector's Fees
$230.00
Administering Oaths
14.00
Recordings
211.00
$455.00
Respectfully submitted,
L. ISABELLE BRACKETT, Treasurer, Tax Collector
and Town Clerk
47
REPORT OF THE STATE AUDIT
January 26,1959
To the Board of Selectmen Mr. Maurice W. Wiley, 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 August 30, 1956 to December 6, 1958, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. William Schwarz, Assistant Director of Accounts.
Very truly yours,
HERMAN B. DINE Director of Accounts
Mr. Herman B. Dine 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 Eastham for the period from August 30, 1956, the date of the pre- vious audit, to December 6, 1958, and report thereon as follows :
48
The records of financial transactions of the several departments receiving or disbursing money for the town or committing bills for collection were examined, checked, and verified by comparison with the books of the town treasurer and the town accountant.
The books and accounts in the office of the town ac- countant were examined and checked. The receipts, as re- corded, were checked with the records of the departments making payments to the treasurer and with the treasurer's books, while the payments were checked with the treasury warrants signed by the selectmen and with the treasurer's cash book. The appropriations and transfers were checked with the town clerk's records of town meetings and with the authorizations of the finance committee for transfers from the reserve fund.
The town accountant's ledgers were analyzed, and a balance sheet, which is appended to this report, was pre- pared showing the financial condition of the town on Decem- ber 6, 1958.
The books and accounts of the town treasurer were examined and checked. The receipts, as recorded, were com- pared with the town accountant's books, with the records in the departments in which money was collected for the town, and with other sources from which money was paid into the town treasury, while the payments were checked with the approval warrants authorizing the treasurer to disburse town funds. The cash book footings were verified, and the cash balance on December 6, 1958 was proved by verification of the cash in the office and by reconcilization of the bank balance with a statement furnished by the bank of deposit.
The payments of maturing debt and interest, as record- ed, were checked with the amounts falling due and with the cancelled securities and coupons on file.
The records of employees' payroll deductions were
49
examined, checked, and reconciled with the town account- ant's ledger controls.
The records of tax titles held by the town were exam- ined and checked. The amounts transferred to the tax title account were compared with the collector's records, the re- corded redemptions and foreclosures were verified, and the tax titles on hand were listed and proved.
The records of tax possessions acquired by the town by foreclosure of tax titles were examined and checked. The foreclosures were verified and the sales of tax posses- sions were checked with the treasurer's cash book. The tax possessions on hand were listed and reconciled with the town accountant's ledger.
The transactions of the trust funds in the custody of the town treasurer were verified. and the savings bank books and securties representing the investments of these funds were examined and listed.
Receipts from the Timothy Smith Fund were verified by comparing the payments to the town as reported by the Boston Safe Deposit and Trust Company. Trustee, with the recorded receipts in the treasurer's cash book. A schedule showing the condition of these funds has been prepared by analyzing statements of transactions affecting the funds as furnished by the Trustee.
The books and accounts of the tax collector were exam- amined and checked in detail. The tax and excise accounts outstanding at the time of the previous audit. as well as all subsequent commitments lists, were audited and proved with the warrants issued for their collection. The recorded collections were checked with the payments to the treasurer. the abatements were compared with the assessor's records of abatements granted, the amounts transferred to the tax title account were verified. and the outstanding accounts were listed and reconciled with the town accountant's ledger controls.
50
The commitments of departmental accounts receivable were examined and checked. The recorded collections were checked with the payments to the treasuerr, and the out- standing accounts were listed and reconciled with the town accountant's ledger.
In order to verify the outstanding accounts, notices were mailed to a number of persons whose names appeared on the books as owing money to the town, the replies re- ceived thereto indicating that the accounts, as listed, are correct.
The records of licenses and permits issued by the selectmen, the town clerk, the building inspector, and the police department were examined and checked, and the pay- ments to the State and to the town treasurer were verified.
The surety bonds of the officials required by law to furnish them were examined and found to be in proper form.
The available records of all other departments in which money was collected for the town were examined and checked, and the recorded collections were compared with the payments to the treasurer.
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treasurer's cash, summaries of the tax, excise, tax title, tax possession, and departmental accounts, together with schedules show- ing the transactions and condition of the trust funds.
While engaged in making the audit cooperation was re- ceived from all officials of the town, for which, on behalf of my assistants and for myself, I wish to express appre- ciation.
ws :mpd
Respectfully submitted, WILLIAM SCHWARTZ Assistant Director of Accounts
51
REPORT OF THE BOARD OF ASSESSORS
To the Taxpayers and Residents of the
Town of Eastham:
The Board of Assessors respectfully submits this re- port for the year ending December 31, 1959.
Comparative Value of the Town as of January 1-
1958
1959
Stock in Trade
$ 10,510.00
$ 7,980.00
Machinery
272,135.00
296,570.00
Live Stock
1,320.00
2,090.00
All Other Tangible Property
406,300.00
447,360.00
Land Exclusive of Buildings
1,083,240.00
1,119,170.00
Buildings Exclusive of Land
3,333,570.00
3,635,860.00
Total Valuation of
$5,107,075.00
$5,509,030.00
Assessed Estate
Tax Rate per $1,000.00
37.00
40.00
Taxes Levied :
On Personal Estate
$ 25,539.81
$ 30,160.00
On Real Estate
163,421.97
190,201.20
On Polls
742.00
810.00
Total Taxes Levied
$189,703.78
$221.171.20
Total Number of Persons Assessed
1,545
1,641
Polls Assessed
371
405
Acres of Land Assessed
7.413
7,465
Number of Dwellings Assessed
1,674
1,784
In a continued effort to improve the procedure of assess- ment work and to assure ourselves that the present system
52
of assessing is suitable and efficent we have made a com- parative study of other formulas being used in New Eng- land. Although some of these formulas are more complicated the final results were equivalent with our procedure. Also, during this past year a very satisfactory filing of sub- division and road maps was completed.
Respectfully submitted,
LUTHER P. SMITH, Chairman MAURICE W. WILEY PRINCE H. HURD, JR. Board of Assessors
53
Distribution of the 1959 Tax Rate of $40.00
EDUCATION (SCHOOL) 51.7% OR $20 67
MISC 14% OR # 0 56
ROADS
AND TOWN LDINGS 5.7% OR 2.28
GENERAL
PUBLIC
TOWN
WELFARE
HEALTH
ADMINISTRATION
7.1% OR 2.84
AND
SAFETY
16.8%00 673
RECREATION
POLICE
8.2% OR 3.28
AND FIRE
9.1% oR $3.64
APPORTIONMENT OF THE VARIOUS DEBITS AND CREDITS OVER THE SEVEN ACCOUNTS OF THE 1959 CHART
GENERAL:
Debit with: Accountant, Accountant Expense, Appeal Board, Assessors Abstracts, Auditorium Note, Building Inspector, Certi- fication of Notes, Custodian, Election and Registration, Finance Committee Expense, Insurance, Interest (exclusive of interest on School Notes), Legal Expense, Office Clerk, Planning Board, Secre- tary Finance Committee, Selectmen and Assessors Expense, Surety on Bonds, Tax Titles, Town Hall, Town Reports, Treasurer, Col- lector and Clerk Expense, Tax Titles, Sales, Salaries of Moderator, Selectmen, Assessors, Board of Welfare, Treasurer, Collector and Celrk; State Audit, Conservation Committee Expense. Credit with: Town Hall Rent.
HEALTH AND RECREATION:
Debit with: Ambulance Hire, Dog Officer, Elm Disease, Health, Insect Pest Control and Poison Ivy, Inspector of Animals, Library, Old Windmill, Public Amusement and Advertising, Recreation Com- mission, Shellfish, Town Dump, Tree Warden, Hospital Bed, Wood-
54
chucks, Band Concerts, Nurse; Assessments for State Parks and Reservations and Mosquito Control, Greenhead Fly Control. Credit with: Health and Sanitation Receipts.
PUBLIC WELFARE:
Debit with: Old Cemeteries, Welfare Services, Public Welfare Administration, Soldiers' and Sailors' Lots, Veterans' Benefits. Credit with: Receipts from: Old Age Meal Tax, Charities, Old Age Assistance and Veterans' Benefits.
ROADS AND TOWN LANDINGS:
Debit with: Highway-General, Snow, Town Landings, Chapter 81, 4 Street Lights, and Salary of Road Surveyor. No Credits.
EDUCATION (SCHOOLS) :
Debit with: School Appropriation, Regional School District Budget, School Lunch, Vocational Education, School Notes Repay- ment, Interest on School Notes. Credit with: Receipt from State for Schools, including School Proportion of Income Tax and Build- ing Assistance.
SAFETY :
Debit with: Civilian Defense, Fire Department, Police Depart- ment, Sealer of Weights and Measures, Wire Inspections, Constable, Police Cruiser, Ambulance, Fire and Police Dispatcher Service from Orleans. No Credits.
MISCELLANEOUS:
Debit with: Christmas Tree, Memorial Day, Miscellaneous, Re- tirement. No Credits.
The following Receipts and Assessments were prorated over the School Accounts and the other six Accounts based on the Pro- cedure established by the Commissioners of Corporations and Tax- ation: Income Tax (other than the School portion), Corporation Taxes, Reimbursement for publicly Owned Land, Motor Vehicle Excise, Licenses, Fines, Interest on Taxes and Overlay. The follow- ing was debited pro-rata only over the other six accounts (without the School Account) : County Tax and Poll Tax, and credited with 1958 overestimates of State and County Assessments.
Therefore the figures in the PIE-CHART ADD UP TO AND RECONCILE WITH THE FIGURES IN THE 1959 RECAPITULA- TION in this Report.
55
TOTA $300.510
AVAILABLE FUNDS $35, 977
AVAILABLE
$45.699
TOTAL 1956 $ 223. 211
TOTAL 1255 2.19.206
TOTAL 1554 $178,787
AVAILABLE NUNOS # 27,164.
200
$6200
FROM STATE & COUNTY $ 39, 995
TOTAL 19953 #112. 076
FROM STATE & COUNTY $30,170
TOTAL 1952 $133,062
150
1951 127, 134
A.F.
A. F. $22, 894
#22. 280
100
FROM STATE &Co .20.318
To be
T. ++ RAISED TAXES
215,622
$ 1, 764, 465 + 5, 107, 075 $37.00
$36.50
$37 00
$3750
$3100
$ 30 40
$ 27.00
ASSESSED VALUAT. TAX RATE PUR $1000
0
$ 4,384. 495
$ 4, 142, 310
$ 3, 831, 280 $37.00
+ 3. 596, 180
3. 283, 980
$ 3, 084. 680
50
To BE RAISED BY TAXES $83,922
BY TAXES $189.704
TAXES $ 142,417
$100,457
.
TO BE RAISED BY TAXES $ 118,121
To BE RAISED
To BE RAISED BY TAXES $156, 047
To BE RAISED BY TAXES $ 162,952
To BE RAISED BY TAXES $174,645
TOTAL 1958 $278,828
TOTAL 1957 $235.174
250 -
AVAIL FUNDS $q 4. 037
FROM STATE
$16,225
FROM STATE COUNTY $39.425
COUNTY $40, 492
FROM STATE COUNTY $44, 037
A P.
TOTAL
$0,785
FROM STATE & COUNTY $ 25,755
FROM STATE
TO BE RAISED BY TAXES
SCALE IN $ 1000 300
FROM STATE COUNTY $4.911
THE COMMONWEALTH OF MASSACHUSETTS - EASTHAM 1959 RECAPITULATION
Figures used in fixing Tax Rate G.L. Chapter 5'9 23, 25
A. City or TOWN: Includes all appropriations voted since 1958 Tax Rate was fixed.
1. Total Appropriations as certified by city or town clerk to be raised by taxation, Chapter 41, 15A
$264,559.97
2. Total Appropriations voted to be taken from available funds:
(a) In 1959, $26,800.00 (b) In 1958 since 1958 rate was fixed $9,150.00
35,950.00 $300,509.97
1959
1958 Under-
Estimates
estimates
B. STATE: Tax and Assessments:
1. State Parks and Reservations
$ 716.32
2. State Audit of Municipal Accounts
1,025.65
3. Mosquito Control
2,554.00
4. Sum of totals carried to outside column 4,295.97 $ 4,295.97
C. COUNTY: Tax and Assessments:
1. County Tax
$16,216.22
2. Sum of totals carried to outside column
$16,216.22
16,216.22
D. OVERLAY OF CURRENT YEAR
6,781.64
E. GROSS AMOUNT TO BE RAISED
$327,803.80
F. ESTIMATED RECEIPTS AND AVAILABLE FUNDS:
1. Income Tax 2. Income Tax, Chapter 70
3. Income Tax, Chapter 69, Chapter 71
$ 1,696.56 7,281.13 265.06
...
4. Corporation Taxes
5,173.55
5. Reimbursement on account of publicly owned Land
25.65
6. Old Age Meal Tax
812.19
7. Motor Vehicle and Trailer Excise
19,629.77
8. Licenses and Permits
2,570.00
9. Fines: Library, Sealers and Police
114.72
10. Health and Sanitation: Town Nurse and Dental Clinic Fees
224.32
11.
Charities (other than Federal Grants)
3,108.26
12. Old Age Assistantce (other than Federal Grant's )
11,786.35
13. Veterans' Services
463.04
14. Schools (Funds from Income Tax not to be included)
12,728.79
15. Interest: On Taxes and Assessments
131.92
16. State Assistance for School Construction-Chapter 645,Acts of 1948
1,729.28
17. Rental of Town Hall
615.00
18. Income Tax Withholding
2,300.00
19 .TOTAL ESTIMATED RECEIPTS ...
$70,655.59
20. OVERESTIMATES OF PREVIOUS YEAR: ......
(a) County Tax ...
10.36
(b) State Parks and Reservations
7.70
(c) Mosquito Control 8.95
35,950.00
22. TOTAL ESTIMATED RECEIPTS AND AVAILABLE FUNDS
$106,632.60
G. NET AMOUNT TO BE RAISED BY TAXATION OF POLLS AND PROPERTY ...
H. Number of Polls 405 at $2.00 each
J. Total Valuation: Personal Property $ 754,000.00
Personal Property Tax 30,160.00
Real Estate ... 4,755,030.00
Real Estate Tax
190,201.20
Total $5,509,030.00
TAX RATE
$40.00
L. TOTAL TAXES LEVIED ON POLLS AND PROPERTY
$221,171.20
21. Amounts voted to be taken from available funds
$221,171.20
Poll Tax 810.00
REPORT OF EASTHAM APPEAL BOARD
For 1959
December 28, 1959
To the Honorable Board of Selectmen :
The year of 1959 has seen, in Eastham, an extension of the bustling building activity that characterized the reces- sion-recovery year of 1958, although perhaps at a somewhat reduced rate, especially in those sections of the town lying within the boundaries of the proposed Cape Cod National Seashore Park. There is no doubt that the subject of the Park, with all its contingent uncertainties and yet-un- decided questions as to final limits, established policies of land acquisition, government recreation development with- in the area, zoning law regulations to be established by the Secretary of the Interior, and the eventual effect on the tax rate, economy and future development of the town, has been the most dominating influence upon the thinking and actions of the townspeople during this past year. Judg- ing from the greatly diminished number of Appeal Board hearing requests, which, in fact, totaled only slightly over one-third of last year's number, one is led to the conclusion that numerous contemplated projects have been either in- definitely postponed or completely abandoned. Once the Park plans and boundaries have been crystallized, however, and if it can be logically determined and shown that this Park will not be an unresolvably disruptive influence on the economy of the Town and the Cape, there should be a rapid return to normally expanding building activity and land development.
Only nine cases were heard by the Board in 1959, in
59
contrast to the twenty-six cases of the year 1958, and these are listed below, in chronological order of hearing, under the names of the appellants and indicating the final dis- position of each. Further information regarding these hear- ings and any restrictions or stipulations which may have been imposed in certain instances may be found on file in the Town Clerk's office.
1. Jan. 28. Charles W. and Norma Chase Granted
2. Jan. 28. LeRoy E. Kelley, Jr. .... Granted
3. Feb. 18. Dr. Clyde C. Christiansen Granted
4. Feb. 18. Melville L. Richardson Denied
5. April 1. Walter E. and Margaret G. Gavin Granted
6. May 27. Howard Neidel Granted
7. Oct. 21. Delbert M. Johnson, Sr. Frances C. C. Johnson
David E. Johnson
Henry L. Moreno
R. Stella Moreno Granted
8. Dec. 2. Elnathan E. Eldredge Granted
9. Dec. 2. Dr. Clyde C. Christiansen Granted
It is to be noted with interest that five of the above nine cases were brought before the Board under Section V-A of the Zoning Code dealing with uses in the "Permis- sive Use" area along Route 6. Motels with Gift Shops in conjunction therewith have continued to dominate the hear- ing picture since the adoption of this section at the 1958 Annual Town Meeting.
The Protective By-Law Review Committee, which the Town voted to continue for another year under Article 32 of the 1959 Annual Town Meeting, has been viewing with some alarm the increasing number of motels that are spring- ing up along Route 6. and the fact that the Appeal Board has little or no control over this situation in that the appellant in such a case need only establish that his re-
60
quested use would not be injurious, noxious or offensive to the neighborhood. There is, therefore, a strong feeling among the members that it would be well for the Town to vote to rescind the "Permissive Use" section of the Zoning Code for the present and until such time as the National Park boundaries and program procedures are more definitely established. The Committee and the Appeal Board further feel that :
1. There definitely will be a Cape Cod National Seashore Park, and that the "when", "where", and details of taking and planning will consume several years time ;
2. The Town should not tread water until all Park de- tails are settled and complete ;
3. The retaining of the firm of Blair Associates of Prov- dence, Rhode Island, to make a rather hasty but never- less worthwhile and amazingly thorough survey to determine the economic impact of the establishment of a National Park on the Town of Eastham was, of itself, a good beginning but only a beginning ;
4. The Town should not attempt to zone itself through adoption of piece-meal, year-by-year planning, pro- posed by very well-intentioned but nevertheless ama- teur, spare-time, and helplessly and humanly biased local citizenry, but, instead, should retain a well- established, competent, impersonal, professional organ- ization to plan and zone the town to insure its most prosperous and efficient future growth with the Park as a reality.
It has again been my privilege and pleasure, in this year of 1959, to have had the faithful, cooperative and at- tentive services of the same group of gentlemen who served on the Board in 1958, namely, Mr. John D. Leary, Mr. Clyde L. Becker, Mr. George D. Dickie, Mr. Philip S. Horton, Jr., and Mr. Harold Jennings. Mr. Ralph L. Ormsby kindly con- sented to become a member of the Board as an alternate
61
last spring, thus bringing the Board to its full quota for the first time since adoption of the by-law increasing the number of members from five to seven.
Mrs. Catherine DeVille continues as the Board's faith- ful, efficient and most helpful clerk and stenographer whose services are indispensable to an activity of this kind.
Once again this year the Board is indebted to Mr. Eugene S. Zack of the Planning Board and Mr. Ralph L. Rogers, the Town Building Inspector, for their steady at- tendance at the hearings and for their helpful and con- structive comments.
As a final thought I would like, personally, to stress and emphasize the seriousness and gravity of the situation in which the lower Cape towns find themselves as a result of the impending establishment of a Cape Cod National Sea- shore Park. Every property owner and voter of this town and the five others immediately affected should consider it his bounden duty to study the situation thoroughly and to the best of his ability. He should plan to attend without fail, any and all special and annual town meetings, and then and there actively discuss and sensibly vote on meas- ures proposed by responsible town officials and designed to improve the town's situation on a Cape Cod with a Seashore Park as an existing reality. The whole economic, social and political future of these six towns of the Lower Cape is certain to be greatly altered from its present course by the establishment of the Park as proposed, and it will only be by timely and expert planning that the individual towns will effectively be able to cope with their individual prob- lems and steer a proper and economically solvent course to a prosperous future.
Respectively submitted,
DAVID L. MEAD. Chairman
62
REPORT OF THE BARNSTABLE COUNTY HEALTH DEPT.
Board of Health Town of Eastham Massachusetts
Records in this office of cases of reportable communi- cable diseases occuring during the year have not shown any major outbreaks during the year. There were two cases of paralytic poliomyelitis reported, both cases being over 20 years of age. Since this disease is commonly more pre- valent during childhood, we may assume that the high protection by means of vaccine among the younger age groups was, at least in some part. responsible for this record.
The report of the survey on Health Needs in Barnstable County has been distributed to all Boards of Health in this county. Through the courtesy of the Editor of the Cape Cod Standard Times, this report was published in full by that newspaper. A long range program of development is contained in the recommendations of the survey team. This department has already carried out some of the recommend- ations. and efforts will be made to implement others.
Staff of the Department as of December 31, 1959
Fred L. Moore, M.D., C.M., M.P.H., County Health Officer Mary Susich, R.N., B.S., M.P.H., Nursing Education Director
Anne P. Halliday, M.S.S., Psychiatric Social Worker Lucy E. Haeselich, R.N .. Veneral Disease Epidemi- ologist (1/2 Time)
63
Alice M. Fleming M.D., Child Psychiatrist (Part Time) Gershen Rosenblum, Ph.D., Clinical Psychologist (Part Time)
Alice A. Dalzell, Dental Hygienist
George F. Crocker, R.S., Sanitary Inspector
Eward H. Tateosian, B.S., Sanitary Inspector
Ruth V. Crocker. Principal Clerk
Edwina Wheeler, Junior Clerk and Stenographer
Statistical Summary
Administrative:
Miles Traveled
56,890
Individuals Interviewed 2,536
Meetings Attended 407
31
Attendance at Lectures 951
Communicable Disease Control:
Visits to Cases 149
Consultations with Physicians
17
Smallpox Vaccinations 270
Diphtheria Immunizations 1702
Whooping Cough Immunizations 958
Tetanus Immunizations
1702
Poliomyelitis Immunizations
1710
Child Hygiene :
Visits to Clinics (Infants)
58
Visits to Clinics (Preschool) 47
Visits to Clinics (Crippled Children)
341
Visits to Clinics (Mental Hygiene)
391
School Children Examined (Medical) 410
School Children Examined (Dental)
762
Children Given Florine Prophylaxis
829
Total Florine Treatments
2,900
Social Service Visits 823
64
Lectures, etc.
Sanitary Inspections :
Water Supplies
165
Sewage Disposal
117
Rodent Control
2
Swimming Pools
69
Food Handling Establishments
1556
Dairy Farms
31
Pasteurizing Plants
80
Laboratory Specimens Examined :
Water Supplies
166
Milk (Bacteriological)
172
Milk (Fats and Solids)
272
Coliform Tests
372
Food Handling Utensils
814
Cases of Reportable Diseases :
Acute Anterior Poliomyelitis
3
Chicken Pox
71
Dog Bite
193
German Measles
10
Measles
19
Mumps
24
Tuberculosis
10
Whooping Cough
2
Respectfully submitted,
Fred L. Moore, M.D., C.M. M.P.H.
County Health Officer
Agent Board of Health
Town of Eastham
65
REPORT OF THE BOARD OF HEALTH
To the Taxpayers and Residents of the Town of Eastham
The Board has participated in the Polio vaccine pro- gram which was administered at the School and it strongly urges everyone to take advantage of the program for the full protection it offers.
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