USA > Massachusetts > Norfolk County > Franklin > Town of Franklin annual report 1940 > Part 3
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$17,288.91
$17.288.91
Aid Dependent Children
Department Receipts
$5.180.08
$5,180.08
United States Grant
Old Age Assistance U. S. Government
$25.917.20
$25,917.20
United States Grant Aid to Dependent Children U. S. Government
$5,722.11
$5,722.11
United States Grant Old Age Assistance Administration U. S. Government
$894.33
$894.33
United States Grant Aid to Dependent Children Administration U. S. Government
$400.68 $400.68
68
Protection of Persons and Property Police Department Rent of Lock-up $ 75.00 Fines 142.75
$217.75
William H. Spence, Sealing Fees 86.74
State License Returns
52.00
Forest Fire Department 49.15
Licenses and Permits
$5,968.10
$6,373.74
Board of Health Department Receipts
$775.66
$775.66
Water
Department Receipts
$27,220.12
$27,220.12
Soldiers' Relief
Reimbursement - Town of Wrentham $13.00
Commonwealth of Massachusetts
State Aid $670.00
Military Aid 532.50
$1,202.50
$1,215.50
Municipal Finance Anticipation Revenue Notes Discounted $125,000.00
Oak and Pond Streets Water Extension Loan 25,000.00
Municipal Relief Loan 16,500.00
$166,500.00
69
Tax Titles
Redemptions
Redemption Fees
$4,671.21 36.00
$4,707.21
Interest
Tax Title Redemption
$472.75
Refund on Tax Title Loan
.30
Accrued Interest on Water Loan 32.81
Accrued Interest on
Municipal Relief Loan
4.46
$510.32
Trust Accounts
New England Trust Co. Fletcher Fund Income $1,815.06
Benjamin Franklin Savings Bank
Fletcher Fund Interest 21.80
Lucretia Pond Fund Interest 25.15
Helen A. Ward Fund Interest 2.51
$1,864.52
Miscellaneous
Robert H. Doe, Town Clerk Dog Licenses $1,332.40
County of Norfolk : Dog License Returns $1,153.57
Dog Officer
Reimbursement 31.00
1,184.57
Foreclosure of Tax Liens : Land Court Refunds 60.25
Commons Patronage Dividend
(Eastern States Farmer's Exchange) 1.75
70
Conscience Fund
.22
Sale of Real Estate
352.00
Unclaimed Forest Fire Payroll
2.30
Walter P. Burke, Dog
Officer's Receipts
6.00
Commonwealth of Massa-
chusetts
Reimbursement for
Loss of Taxes on
State Owned Property 138.83
Premium on Sale of
Water Notes 79.00
Premium on Sale of
Municipal Relief Notes
79.20
Refund on Treasurer's Bond
43.82
$3,280.34
TOTAL RECEIPTS FOR
YEAR 1940
.$622,390.34
DISBURSEMENTS
General Government
Selectmen
$2,300.00
Treasurer
2,589.83
Auditor
300.00
Collector of Taxes
3,489.91
Assessors of Taxes
1,705.85
Town Clerk
567.50
Election and Registration
1,638.34
Town Hall
598.59
Law
97.55
Finance
16.00
$13,303.57
Protection of Persons and Property
Police Department $13,115.48
Fire Department 9,480.86
Forest Fire Department
1,196.44
Sealer of Weights and Measures 350.00
71
Shade Trees
517.98
Gypsy Moth
893.18
Dog Officer
60.00
Traffic Rules and Regulations
50.00
$25,663.94
Highways
Highway Department
19,997.62
Tarvia
9,999.99
Sidewalks
198.70
Road Machinery Account
1,003.71
Chapter #90 Maintenance
5,999.21
Lincoln Street Construction
630.73
37,829.96
Street Lighting
11.479.62
11,479.62
Health and Sanitation
Health Department
3,732.27
Sewer Department
6,198.41
Inspection of School Children
600.00
Inspection of Animals
275.00
10,805.68
Public Welfare
Welfare Department
41,999.79
Welfare Truck
635.00
42,634.79
Old Age Assistance Various Persons 27,483.50
27,483.50
72
Aid To Dependent Children Various Persons 14,380.95
14,380.95
United States Grant - Old Age Assistance Various Persons 25,294.34
25,294.34
United States Grant - Aid To Dependent Children Various Persons 5,255.71
5.255.71
Administration
Welfare
1,199.07
Old Age Assistance
660.45
Aid to Dependent Children
297.00
U. S. Grant - Old Age Assistance
617.65
U. S. Grant - Aid to Dependent Children
287.07
3,061.24
Education School Department 108,999.02
$108,999.02
Water
Water Bonds
$3,000.00
Water Notes
2,300.00
Interest on Notes
270.56
Interest on Bonds
358.75
Water Department, main- tenance, operation and construction 16,570.69
$22,500.00
73
Oak and Pond Streets Water Extension
$14,071.13 14,071.13
Soldiers Benefits Soldiers Relief
8,999.49
$8,999.49
Municipal Indebtedness
School Bonds
$18,000.00
School Notes
4,000.00
Revenue Notes
150,000.00
Relief Notes
12,000.00
$184,000.00
Interest
On School Bonds 3,017.50
On Grade School Notes 425.00
On High School Addition Notes
212.50
On Municipal Relief Notes
400.00
On Revenue Notes
159.25
$4,214.25
Trust Fund Payment
Fletcher Improvement Fund, Playground
$1,997.36
Lucretia Pond Fund Care of Cemeteries
10.00
$2,007.36
Taxes
Commonwealth of Mass.
1940 State Tax
$23,040.00
1940 State Parks and
Reservation Tax 308.19
1940 Veterans Exemptions 13.74
74
County of Norfolk County Tax 8,767.38
County Hospital Tax
3,294.34
$12,061.72
1939 Municipal Audit
Commonwealth of Mass. 845.24
$845.24
Tax Refunds
On 1940 Personal Taxes
$15.00
On 1940 Poll Taxes
2.00
On 1940 Excise Taxes
504.84
On 1939 Excise Taxes
9,80
On 1939 Real Estate Taxes
132.35
$663.99
Miscellaneous Accounts
Commons
$449.98
Town Report
720.00
Memorial Day
300.00
Library
3,153.57
Foreclosure Tax Liens
177.60
Union Street Cemetery
150.00
City Mills Cemetery
149.84
W. P.A.
15,094.18
Swimming Pool
490.21
Veterans of Foreign Wars
125.00
Spanish War Veterans
108.00
Eye Glass Account
85.98
Legion Hall
189.15
Valuation Books
348.16
Fletcher Field Maintenance
186.08
Town Hall Repairs
490.83
Youth Activities
499.92
Advisory Board
60.00
Premium on Water Notes
57.51
Premium on Relief Notes
10.00
County of Norfolk :
Dog Licenses
1,338.40
$24,184.41
75
TOTAL DISBURSEMENTS FOR YEAR 1940 Cash on Hand January 1, 1940 Total Receipts for year 1940
$623,101.84
43,854.11
622,390.34
$666,244.45
Total Disbursements
for year 1940
623,101.84
Balance December 31, 1940
43,142.61
ACCOUNT WITH ROBERT A. DOHERTY, COLLECTOR
MEMORANDUM OF UNCOLLECTED TAXES AS OF DECEMBER 31, 1940
Year
Personal and Real
Poll
Total
1940
$61,260.41
$1,279.00
$62.539.41
1939
23,169.37
902.03
24,071.40
1938
2,795.79
454.49
3.250.28
1937
1,315.54
147.45
1,462.99
1936
451.61
101.79
553.40
1935
162.81
57.56
220.37
1934
24.00
24.00
$89.155.53
$2.966.32
$92.121.85
Uncollected Motor Excise Taxes
Year
Amount
1940
$1,631.49
1939
641.26
1938
546.10
76
1937
414.46
1936
264.91
1935
177.45
1934
100.48
1933
41.14
$3,817.29
DETAILED STATEMENT OF FIXED TOWN DEBT AS OF DECEMBER 31, 1940
Loans Due 1941
Date of Issue
Maturity Date
Rate
Amount
High School Loan
May 1, 1924
May
1, 1941
4.25%
$ 13,000.00
High School Loan
June
1. 1925
June
1, 1941
4.00%
2,000.00
New Tank Loan
April
1, 1928
April
1, 1941
3.75%
1,000.00
Horace Mann School Loan
April 1, 1931
April
1, 1941
3.75%
3,000.00
Grade School Loan
Nov. 1, 1935
Nov. 1, 1941
2.50%
2,000.00
High School Addition Loan
Nov.
1, 1935
Nov. 1, 1941
2.50%
2,000.00
Municipal Relief Loan
Oct.
1, 1938
Oct. 1, 1941
1.25%
9,000.00
Municipal Relief Loan
Nov. 15, 1939
Nov.
15, 1941
1.25%
3,000.00
Municipal Relief
Oct.
1, 1940
Oct. 1, 1941
.75%
4,500.00
Water Mains Extension Loan
June 15, 1940
June 15, 1941
1.75%
2,500.00
$ 42,000.00
1942
High School Loan
May
1, 1924
May
1, 1942
4.25%
$13,000.00
High School Loan
June
1. 1925
June
1, 1942
4.00%
2,000.00
New Tank Loan
April
1, 1928
Apr.
1, 1942
3.75%
1,000.00
Horace Mann School Loan
April
1, 1931
Apr. 1, 1942
3.75%
3,000.00
Grade School Loan
Nov. 1, 1935
Nov. 1, 1942
2.50%
2,000.00
High School Addition Loan
Nov.
1, 1935
Nov. 1, 1942
2.500%
1,500.00
Municipal Relief Loan
Nov. 15, 1939
Nov. 15, 1942
1.25%
3,000.00
77
Loans Due Municipal Relief Loan
Water Mains Extension Loan
Oct. 1, 1940 June 15, 1940
Oct. 1, 1942 June 15, 1942
Rate .75% 1.75%
Amount 3,000.00 2,500.00
$ 31,000.00
1943
High School Loan
May
1, 1924
May
1, 1943
4.25%
$13,000.00
High School Loan
June
1, 1925
June
1. 1943
4.00%
2,000.00
New Tank Loan
April
1, 1928
Apr.
1, 1943
3.75%
1,000.00
Horace Mann School Loan
April 1, 1931
Apr. 1. 1943
3.75%
3,000.00
Grade School Loan
Nov.
1. 1935
Nov.
1, 1943
2.50%
2,000.00
High School Addition Loan
Nov.
1, 1935
Nov.
1,1943
2.50%
1,000.00
Municipal Relief Loan
Nov.
15, 1939
Nov. 15, 1943
1.25%
3,000.00
Municipal Relief Loan
Oct.
1,1940
Oct.
1, 1943
.75%
3,000.00
Water Mains Extension Loan
June 15, 1940
June 15, 1943
1.75%
2,500.00
$ 30,500.00
1944
High School Loan
May
1, 1924
May
1, 1944
4.25%
$6,000.00
High School Loan
June
1, 1925
June
1, 1944
4.00%
2,000.00
New Tank Loan
April
1, 1928
Apr.
1, 1944
3.75%
1,000.00
Horace Mann School Loan
April
1, 1931
Apr.
1, 1944
3.75%
2,000.00
Grade School Loan
Nov.
1, 1935
Nov. 1, 1944
2.50%
2,000.00
High School Addition Loan
Nov.
1, 1935
Nov.
1, 1944
2.50%
1,000.00
78
Date of Issue
Maturity Date
Loans Due Municipal Relief Loan Municipal Relief Loan Water Mains Extension Loan
Date of Issue
Maturity Date
Rate
Amount
Nov. 15, 1939
Nov. 15, 1944
1.25%
2,000.00
Oct. 1, 1940
Oct. 1, 1944
.75%
3,000.00
June 15, 1940
June 15, 1944
1.75%
2,500.00
1945
*
New Tank Loan
April
1, 1938
Apr.
1,1945
3.75%
$1,000.00
Grade School Loan
Nov.
1. 1935
Nov.
1, 1945
2.50%
2,000.00
High School Addition Loan
Nov.
1, 1935
Nov.
1, 1945
2.50%
1,000.00
Municipal Relief Loan
Oct.
1, 1940
Oct. 1, 1945
.75%
3,000.00
Water Mains Extension Loan
June 15, 1940
June 15, 1945
1.75%
2,500.00
79
$ 9,500.00
1946
New Tank Loan
April 1, 1928
Apr. 1, 1946
3.75%
$1,000.00
Grade School Loan
Nov.
1, 1935
Nov. 1, 1946
2.50%
1,000.00
Water Mains Extension Loan
June 15, 1940
June 15, 1946
1.75%
2,500.00
$ 4,500.00
1947
New Tank Loan
April 1, 1928
Apr. 1, 1947
3.75%
$1,000.00
Grade School Loan
Nov.
1, 1935
Nov.
1, 1947
2.50%
1,000.00
$ 21,500.00
Loans Due Water Mains Extension Loan
Date of Issue
Maturity Date June 15, 1947
Rate 1.75%
Amount 2,500.00
$ 4,500.00
1948
New Tank Loan
April 1, 1928
Apr. 1, 1948
3.75%
$1,000.00
Grade School Loan
Nov. 1, 1935
Nov. 1, 1948
2.50%
1,000.00
Water Mains Extension Loan
June 15, 1940
June 15, 1948
1.75%
2,500.00
$ 4,500.00
1949
Grade School Loan
Nov. 1, 1935
Nov. 1, 1949
2.50%
$1,000.00
Water Mains Extension Loan
June 15, 1940
June 15, 1949
1.75%
2,500.00
$ 3,500.00
1950
Grade School Loan
Nov. 1, 1935
Nov. 1, 1950
2.50%
$1,000.00
Water Mains Extension Loan
June 15, 1940
June 15, 1950
1.75%
2,500.00
$ 3,500.00
June 15, 1940
TOTAL - $155,000.00
80
81
FUNDED DEBT PAYMENTS AND INTEREST PAYABLE IN 1941.
Due Date
Balance Outstanding Rate
Principal Due
Interest Due
April 1
Water Bonds #23
$ 8,000
3.75%
$1,000
$150.00
School Bonds
#28-29-30
11,000
3.75%
3,000
206.25
Relief Notes
9,000
1,25%
56.25
Relief Notes
16,500
.75%
61.88
May 1
School Bonds #209-221 incl.
45,000
4.25%
13,000
956.25
School Notes
21,500
2.5 %
268.75
May 15
Relief Notes
11,000
1.25%
68.75
June 1
School Bonds #31-32
8,000
4.00%
2,000
160.00
June 15
Water Notes
#337-338-339
25.000
1.75%
2,500
218.75
October 1
Relief Note #367
16,500
.75%
4,500
61.87
Water Bonds
7,000
3.75%
131.25
82
School Bonds
8,000
3.75%
150.00
Relief Notes
#307
9,000
1.25%
9,000
56.25
November 1
School Bonds
32,000
4.25%
680.00
School Notes
#249-250
#272-273
21,500
2.50%
4,000
268.75
November 15
Relief Notes
#324-327 incl. 11,000
1.25%
3,000
68.75
December 1
School Bonds
6,000
4.00%
120.00
December 15
Water Notes
22,500
1.75%
196.88
$42,000
$3,880.63
SUMMARY OF ABOVE
Water Bonds and Notes Payable $ 3,500.00 School Bonds and Notes Payable 22,000.00
Municipal Relief Notes Payable Interest Payable
16.500.00
3,880.63
$ 45,880.63
DEBT ACCOUNTS
Net Funded or Fixed Debt
$155,000.00
School Loans Municipal Relief Loans Water Loans
$ 85,500.00
36,500.00
33,000.00
$155,000.00
$155,000.00
TRUST ACCOUNTS
Trust Funds, Cash and Securities
$ 1,100.00
Lucretia Pond Fund Helen A. Ward Fund
$ 1,000.00
100.00
$
1,100.00
$ 1,100.00
83
TOWN OF FRANKLIN BALANCE SHEET - DECEMBER 31, 1940 General Accounts
ASSETS
LIABILITIES AND RESERVES
Cash
On Hand and In Banks $ 43,142.61
Anticipation Revenue Loans (1940) $ 25,000.00
Accounts Receivable
Trust Fund Income
Motor Excise Taxes
Lucretia Pond Fund $70.56
Levy of 1933 $ 41.14
Fletcher Improvement
Levy of 1934
100.48
Fund 34.78
Levy of 1935
177.45
Helen A. Ward Fund 6.69
Levy of 1936
264.91
$112.03
Levy of 1937
414.46
Sale of Real Estate
3,609.97
Levy of 1938
546.10
Road Machinery Fund
819.92
Levy of 1939
641.26
Reserve Fund - Overlay Surplus
10,966.93
$3,817.29
Overlay Reserved for Abatements
Poll Taxes
Levy of 1934 7.94
$
Levy of 1934
$ 24.00
Levy of 1935
201.00
Levy of 1935
57.56
Levy of 1936
553.40
Levy of 1936
101.79
Levy of 1937
1,462.99
Levy of 1937
147.45
Levy of 1938
2,384.76
84
Levy of 1940
1,631.49
TOWN OF FRANKLIN BALANCE SHEET -DECEMBER 31, 1940 General Accounts (concluded)
Levy of 1938
454.49
Levy of 1939
902.03
Levy of 1940
1,279.00
$5,969.60
Reserved for
Land Damage Accounts
Personal and Real Taxes
Levy of 1935 $ 162.81
Levy of 1936 451.61
Levy of 1937
1,315.54
Washington Street 145.00
Chestnut Street
11.00
Levy of 1939
23,169.37
Levy of 1940
61,260.41
Balances Reserved
for 1941
W. P. A. $ 2,450.50
U. S. Grant,
Old Age Assistance 1,222.43
U. S. Grant, Old Age Assistance Administration 400.28
85
198.00
$ 89,155.53
Tax Titles
26,013.45
Tax Title Possessions
2,676.78
Levy of 1939 1,359.51
$2,966.32
Pond Street $25.00
Summer Street 7.00
Pleasant Street
10.00
Levy of 1938 2,795.79
U. S. Grant,
Aid to
Dependent Children
930.59
U. S. Grant,
Aid to Dependent
Children Admin.
179.66
Playground
3.26
Oak and Pond Streets
Water Extension
10,928.87
$ 16,115.59
86
Revenue Reserved
Until Collected
Motor Excise Taxes $ 3,817.29
Tax Titles 26,013.45
Tax Title Possessions 2,676.78
$ 32,507.52
Surplus Revenue 72,472.42
$167,771.98
$167,771.98
87
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation
Division of Accounts
State House, Boston
January 30, 1940
To the Board of Selectmen Mr. John B. Cataldo, Chairman Franklin, Massachusetts
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the town of Franklin for the period from November 29, 1936 to November 17, 1939, made in ac- cordance 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.
88
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 Franklin for the pe- riod from November 29, 1936, the date of the previous examination, to November 17, 1939, and report thereon as follows :
The records of the financial transactions of the sev- eral departments receiving or disbursing money for the town, or committing bills for collection, were examined and checked.
The appropriations voted by the town were listed, the charges against appropriations were checked. general ledger accounts were compiled from information ob- tained in auditing the several town departments, and a balance sheet, showing the financial condition of the town as of November 17, 1939, was prepared and is ap- pended to this report.
In checking the paid vouchers and pay-rolls on file it was noted that a number of prior years' bills were charged to appropriations for succeeding years' ex- penses. The practice of paying bills of prior years from appropriations provided for current years' expenses should be discontinued. since. in some cases, had the bills been paid in the year they were incurred, overdrafts which are contrary to Section 31. Chapter 44. General Laws, would have resulted. Specific appropriations should be voted for unpaid bills of a prior year.
The expenditure of $1,662.51 for Chapter 90 on high- ways in excess of the funds available on November 17, 1939 could have been avoided had the treasurer borrowed in anticipation of reimbursement due from the State and the County, as provided under Section 6A, Chapter 44, General Laws.
89
It was also noted that compensation has been paid to an elected official of the town for services performed by him in connection with W. P. A. activities, this com- pensation being in addition to his salary fixed by vote of the town under Section 108, Chapter 41, General Laws. Attention in this connection is called to Section 4A, Chapter 41. General Laws, which reads as follows :
"Except as otherwise expressly provid- ed, a town board may, if authorized by vote of the town, appoint any member thereof to another town office or position for the term provided by law, if any, otherwise for a term not exceeding one year. The salary of any such appointee shall be fixed by vote of the town, notwithstanding the provisions of sec- tion one hundred and eight. In this section, the word "town" shall not include city."
It was also noted that highway equipment, includ- ing trucks, was purchased in 1939 for $3,299 and although the amount appropriated for this purpose was $3,000, the excess of the payment over the amount available was charged directly to the highway general and road machi- nery accounts. The above mentioned purchase of equip- ment is clearly in violation of Section 31. Chapter 44, General Laws, previously referred to, as liabilities were incurred and expenditures made in excess of the appro- priation voted by the town.
It is recommended that steps be taken toward the establishment of a proper system of accounting. so that complete records may be available in a single office and so that the true financial condition of the town may be determined at any time.
The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were analyzed and compared with the records in the several departments in which money was collected for the town or in which charges originated and with the other sources from which money was paid into the town treasury. The recorded payments were checked with
90
the warrants authorizing the disbursement of town funds and with the vouchers and pay-rolls on file.
The treasurer's cash book footings were verified, and the cash balance on November 17, 1939, was proved by a reconciliation of the bank balances with statements furnished by the banks of deposit by an inspection of the savings bank book, and by actual count of the cash in the office.
The debt and interest payments were checked to the amounts falling due and with the cancelled securities and coupons on file. The outstanding interest coupons and securities were listed and reconciled with a state- ment furnished by the bank of deposit and with the checks held by the treasurer. Checks aggregating $2.04( drawn December 2, 1938, for payment of sewer debt and interest due November 1, 1938, are in the custody of the treasurer, due to the fact that the securities represent- ing the debt and interest have not been presented for payment. It is recommended that the amount of debt and interest maturing be deposited in advance of the due date in the bond and coupon bank account in order to provide for the payment of securities and coupons when presented to the bank for payment.
The savings bank books representing the invest- ment of the trust funds in the custody of the town treasurer were examined and listed, the income being proved and the transfers to the town being verified.
The records of the tax titles held by the town were examined and checked. The amounts added to the tax title account were compared with the collector's records, the reported redemptions, foreclosures, and disclaimers were checked, and the tax titles on hand were listed, proved, and compared with the records in the Registry of Deeds.
Attention is called to the function of the reserve fund, which may be appropriated by the town at an an- nual meeting in accordance with the provisions of Sec-
91
tion 6, Chapter 40, General Laws. This fund is under the control of the advisory committee, who may from time to time vote transfers therefrom for such purposes as may be considered extraordinary or unforeseen, there- by preventing overdrafts and obviating the necessity for calling special town meetings. A record of such trans- fers should be kept by the advisory committee and any balance in the reserve fund at the end of the year should be closed out in the same manner as any other balances of regular appropriations.
The computation of the tax rates by the assessors for the period covered by the audit was examined and it was noted that $7,200.00 received from the State in 1938, representing the distribution of the gasoline tax under Chapter 500, Acts of 1938, was used by the assessors as an estimated receipt in 1939 in error. At the date of the audit it appeared that the amount estimated by the assessors to be received in 1939 from sources other than taxation and loans and used by them as a de- duction in determining the tax rate for 1939 would greatly exceed the actual collections of 1939, thereby creating a deficit in the estimated receipts account.
Greater care should be taken by the assessors in determining the amount of estimated receipts to be used in fixing the tax rate, and in this connection attention is called to the provisions of Section 23, Chapter 59, Gene- ral Laws, which provides that the assessors may not use as estimated receipts an amount which exceeds the aggregate amount received from the same sources in the preceeding year without the written approval of the Commissioner of Corporations and Taxation.
The books and accounts of the collector of taxes were examined and checked. The taxes outstanding at the time of the previous examination were audited and all subsequent commitments were added and reconciled with the assessors' warrants for their collection. The payments to the treasurer by the collector were checked to the treasurer's books, the abatements as recorded were compared with the records of abatements granted
92
by the assessors and the outstanding accounts were list- ed and proved.
The collector's cash balance on November 17, 1939, was proved by a reconciliation of the bank balance with a statement furnished by the bank of deposit and by actual count of the cash in the office.
It is recommended that a determined effort be made at once by the collector to secure settlement of the out- standing tax accounts.
The commitments of departmental and water ac- counts receivable were examined and checked. The re- corded receipts were checked with the payments to the treasurer, the abatements and disallowances as recorded were compared with the records in the departments authorized to grant abatements, and the outstanding ac- counts were listed and proved.
Verification of the correctness of the outstanding tax, departmental, and water accounts was obtained by mailing notices to a number of persons whose names ap- peared on the books as owing money to the town, the replies received thereto indicating that the accounts, as listed, are correct.
The financial records of the town clerk were ex- amined and checked in detail. The recorded receipts on account of dog and sporting licenses issued were veri- fied and compared with the recorded payments to the State and the town.
The records of licenses issued by the selectmen and the health department were examined and checked, and the payments to the treasurer were verified.
The surety bonds of the officials required by law to furnish them were examined and found to be in proper form.
In addition to the departments mentioned, the avail- able records of all other departments receiving money
93
for the town were checked and the payments to the treasurer were verified.
There were appended to this report, in addition to the balance sheet, tables showing a reconciliation of the treasurer's and the collector's cash, summaries of the tax, tax title, departmental, and water accounts, as well as tables showing the condition and transactions of the trust funds.
For the cooperation extended by the various town officials during the progress of the audit, I wish, on be- half of my assistants and for myself, to express appreciation.
Respectfully submitted, HERMAN B. DINE, Assistant Director of Accounts.
FIRE DAMAGE - 1940
Assessed Damage Value Damage
Date Box
Owner
Daniel Fisticilli
$1,000.00
$600.00
$600.00
Jan. 11
13
Lydia Ray Estate
4,000.00
193.00
Jan. 19
3
M. E. White Estate
2,000.00
84.00
1,500.00
48.00
Short Circuit
Jan. 19
12 Harry Davis
1,000.00
3,650.00
1,500.00
680.00
Cigarette in Alley Pit
Feb. 2
3 Walter Bogdanclick
75.00
75.00
100.00
100.00
Feb. 23
21
Morse Estate
24,000.00
100.00
14,000.00
45.00
Short Circ. in Ventilator
Feb. 26
3 Albert La Bastie
1,300.00
374.00
None
Apr. 15 216 Lugi Danello
100.00
100.00
1,000.00
1,000.00
Apr. 20
32
David Pinsky
3,400.00
190.00
May 1
142
O. T. Doe Estate
4,300.00
50.00
1,500.00
Nov. 1
3 Metcalf Estate
25.00
Nov. 16
117
Mrs. McHugh
2,500.00
47.00
1,500.00
16.35
Nov. 8
13
A. C. Mason Estate
25.00
Nov. 27
216 Mr. Shangraw
2,500.00
893.00
1,000.00
314.00
Dec. 17
36 Clark Cutler &
McDermott Co.
200,000.00
149.00 150,000.00
666.36
Cause
Jan. 5
121
Set Fire Place
Oil Burner
None Short Circuit in Bx Cable Defective Brooder Stove Defective Chimney 50.00 Spark from Cigarette
Cigarette Spark in Bed
Hot Ashes in Basket Spark from Dump Fire Defective Chimney
Spark from Picker
Value Building Contents Contents
95
ANNUAL REPORT OF THE SUPERINTENDENT OF GYPSY MOTH EXTERMINATION
Franklin, Mass .. January, 1941
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