USA > Massachusetts > Essex County > Hamilton > Town of Hamilton Annual Report 1921 > Part 4
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The co-operative health work of the Red Cross and Visiting Nurse Association is much appreciated by those interested in the schools. The loyalty of the teachers and the whole-hearted sup- port of the school committee have been most gratifying to the
13
SCHOOL REPORT
Superintendent. During the coming year thorough co-operation in a common cause with the best interests of the boys and girls of Hamilton as a guide for action, much can be done in improving the schools of the town.
Respectfully submitted,
January 20, 1922.
ARTHUR B. LORD, Superintendent of Schools.
High School Principal's Report
ARTHUR B. LORD,
Superintendent of Schools, Hamilton, Mass.
Sir : At your request I present my first annual report as Prin- cipal of the Hamilton High School. The enrolment in September was 86, distributed thus-13 seniors, 16 juniors, 27 sophomores, 30 freshmen. The enrolment by subjects was as follows: English 86, Latin 16, French 22, Mathematics 28, Science 41, History and Community Civics 46, Spanish 12, Bookkeeping 21, Stenography 25, Typewriting 28, Commercial Arithmetic 19, Penmanship 18, Commercial Law and Business Methods 8, Domestic Science 14, Manual Training 12, Music 86. The enrolment by courses was as follows: College Preparatory 44, Commercial 42.
When school opened in September we had on our teaching force seven teachers and three supervisors of special subjects. Six were new teachers. I wish to take this opportunity of expressing to them my appreciation of the work they have done. The first half-year was uninterrupted by any changes in the faculty, but two teachers are to leave the first of January. The difficulty as well as the expense of securing new teachers has shown the necessity of of keeping good teachers. No argument is needed to prove the educational loss to pupils when the continuity of their work is frequently broken by a change of teachers.
Sixteen units are required for graduation. The required sub- jects for graduation in all courses are : English, United States His- tory and Civics, Community Civics and Physical Training. Our passing grade is 70. No pupil will be allowed to graduate who has not passed the above requirements. Due to hard, conscientious
14
15
SCHOOL REPORT
work on the part of the teachers and an awakened sense of respon- sibility and co-operation on the part of the pupils, the scholastic standards of the school have been raised. It is our intention to still further raise these standards. We are accredited as a Class A high school by the State Department of Education, and have the privilege of certifying pupils who have a rank of 80.
Education as a preparation for life must be based upon the teaching of the right principles of living. Daily citizenship is the message that the high school has for boys and girls, and it must be delivered in no uncertain terms. The application of this prin- ciple is seen in the new type of recitation. This is an attempt to teach pupils how to fit into a social group. The old-fashioned recitation, which is too much with us even now, sometimes gave the impression that it was conducted for the good of the teacher rather than the good of the pupil. A recitation in which pupils make distinct, individual contributions towards the accomplishment of a present definite result, is our idea of developing the feeling of social responsibility.
Besides recitation groups the school has its various organiza- tions, athletic associations, class organizations, girls' glee club, dra- matic club, debating club, school paper, and basketball teams. In February the dramatic club is to present a play and the proceeds are to be used for the benefit of the athletic association. The work of these organizations will become of increasing importance as their educational value is more fully realized. Here we see life itself just as real as in adult organizations. At present these organiza- - tions are handicapped for lack of an assembly hall and gymnasium.
Several new features have been added to the curriculum this year. I wish to call your attention to the work of the fifth period. Three days a week the fifth period is devoted to supervised study. During this period a teacher works with a pupil, not for him, and directs his methods of studying and thinking, so that his daily
16
HAMILTON TOWN REPORT
preparation will progress to a clear and logical conclusion. On Tuesday, the fifth period is devoted to music, and on Thursday to an assembly or organization work. During November and Decem- ber our assemblies were in the form of a lyceum conducted by the pupils. The Disarmament Conference was the principal topic for discussion. Our recess period is divided into two parts. Setting- up exercises are required of every pupil. These resemble the army exercises which did so much to develop the raw recruits. After the setting-up exercises. supervised play is conducted, in which the teachers play an active part. The noon hour presents a serious problem which has been solved in part by all pupils being required to eat their lunch in a designated room where a teacher is in charge. Hot cocoa or soup is served. After lunch there is a period of play. 84 pupils remain for lunch.
At present we have seven periods in our school day. It is impossible to do the required school work in a shorter school day. There is also a make-up period from 2.30 to 3.15, at which time pupils who have been absent or whose work is incomplete, have the opportunity to receive help from the teachers and to make up the lost work. At the annual meeting of the New England Asso- ciation of Colleges and Secondary Schools held in Boston, school standards for secondary schools were adopted. The report recom- mended that teachers of academic subjects should be college gradu- ates; that a school schedule should provide for each teacher one period per day free from class instruction and study hall super- vision. In view of this recommendation I record the following relating to our school : one teacher is teaching seven periods per day, and five teachers are teaching six periods a day.
The number of absences and tardiness is altogether too large. Efforts are being made to correct this. The co-operation of the parents in this matter will be greatly appreciated.
Every year brings us nearer to the time when teachers may
17
SCHOOL REPORT
have the satisfaction of knowing something about the results of their work. Granted that the total products of the school may defy measurement, yet there are many standards that may be used to measure progress in at least a rough way. Tests which show whether a thirteen-year-old pupil has a thirteen-year-old or a ten- year-old intelligence will be welcomed by the teacher, and should be welcomed by the parent. Standard tests of accomplishment will undoubtedly be accompanied by more nearly uniform standards of grading and resultant changes in marking systems. In our school the largest homogeneous mass is the so-called average indi- vidual. He belongs to the group who obtain ranks between 70 and 80. There are about as many individuals above the average as below it. Just as there are some pupils above the average who are not in the highest ranking division, so there are those below the average who are not far enough below to be considered failures. Since our system of grading marks all below average as failure, revision is necessary.
The co-operation on the part of the School Committee and the Superintendent is greatly appreciated, and it is to be hoped that it will meet with continued loyalty and good service on the part of the teachers. As teachers we feel that we are here not only to teach but to play an active part in the extra-curriculum activities and the life of the community. This can be obtained by co-operation between the school authorities, the teachers, the pupils, and the parents.
Respectfully submitted,
ELWOOD S. FRASER, Principal.
-
18
HAMILTON TOWN REPORT
Appendix
CALENDAR, YEAR 1922-1923.
1922
March 24. Schools close for one week vacation. 12 weeks in term.
April 3. All schools re-open.
April 19. Patriots Day. Holiday.
May
30. Memorial Day. Holiday.
June
23. All schools close for the summer vacation.
SUMMER VACATION.
September 6.
Schools open for the Fall term.
October 12. Columbus Day. Holiday.
November 29.
Schools close at noon for Thanksgiving recess.
December 4. Schools re-open.
December 22. Schools close for Christmas vacation.
1923
January 2. All schools open for second term.
February 22. Washington's Birthday. Holiday.
March
23. Schools close for one week vacation.
AGE OF ADMISSION.
No child will be admitted to the first grade at the opening of school in September who will not be five years of age by the first day of October.
Pupils are admitted to this grade only during the first two weeks of school in September, unless they have attended school in some other town.
19
SCHOOL REPORT
VACCINATION.
Children who have not been vaccinated will not be admitted to school in September unless they present a certificate from a regular practicing physician stating that they are not fit subjects for vaccination. Parents are requested to attend to this matter during the summer vacation, as certificates of vaccination or exemp- tion must be presented at the opening of school to entitle children to admission.
RESULT OF EYE AND EAR TESTS.
Number of pupils examined 312
Number found defective in eyesight 8
Number found defective in hearing 1
Number of parents or guardians notified
1
REPORT ON SCHOOL SAVINGS.
Balance in Salem Savings Bank in June, 1921 $105 11
Deposited during the year ending January, 1922 470 26
Total $575 37
Transferred to individual bank books during the year 464 01
· Balance in the Bank to credit of School, January, 1921 $111 36
Total number of depositors as of January, 1922 159
REGISTRATION OF PUPILS BY GRADES AND SCHOOLS, AS OF DECEMBER, 1912.
GRADES
I
II
III
IV
V
VI
VII VIII
IX
X XI . XII
Totals
Schools
Elementary
Junior High
Senior High
South
30
27
27
24
23
31
28
31
30
20
16
15
302
Center
3
7
5
5
6
26
North
7
6
3
21
East
2
2
4
5
5
26
West
6
1
1
1
2
11
Totals
48
42
43
35
40
33
33
31
30
20
16
15
336
SCHOOL CENSUS AS OF APRIL, 1921
Number between five and seven years of age.
Boys . .
39
Girls .
. 36
75
Number between seven and fourteen years of age :
Boys .
109
Girls
. 126
235
Number between fourteen and sixteen years of age:
Boys .
.25
Girls .
26
51
Total Census .. 361
DIRECTORY OF TEACHERS, JANUARY, 1921
Name
School
Subjects or Grade
Salary $2500
1921
Hazel E. Ramer (Mrs.)
High Asst.
Geo , Math. & Sci.
1500
1921
Agnes Fitzgibbon
English
1200
1921
Isabella Morrison
Latin & Hist.
1200
1921
Bates College
Ruth Lagassee
French & Spanish
1200
1921
Smith College
Grace E. McGinley
66
Commercial
1200
1921
Salem Normal
Elixabeth Horan
36
Commercial
1200
1921
Clara Waldie
Manual Arts Household Arts
1200
1921
Columbia University
Edna F. Hurlburt (Mrs.)
Junior High
Hist. & Civics
1300
1921
Hyannis Summer
Marion Whelan
Arith. & Eng.
1300
1921
May S. Thatcher (Mrs.)
South School
Grade 6
1275
1921
Lowell Normal
Margaret Batchelder
Grade 5
1000
1920
Salem Normal
Marion Joseph
66
Grade 4
900
1921
Salem Normal
Edith M. Fletcher
Grade 3
1100
1913
Fitchburg Normal
Helen Weston
Grade 2
1250
1917
Salem Normal
Nellie G. Cutting
Grade 1
1300
1915
Salem Normal
Edith M. Anderson
Center School
Grade 1-4
1100
1915
Salem Normal
Beatrice W. Holmes (Mrs.)
East School
Grade 5-7
1000
1921
Salem Nommal
Marion Smith
East School
Grade 1-4
1000
1917
Hyannis Summer
Gertrude P. Burton (Mrs.)
North School
Grade 1-5
1100
1921
Gloucester Training
Mary Tierney
West School
Grade 1-6
1100
1921
Salem Normal
Alice M. Genthner
Music
540
1920
N. E. Conservatory
Helen M. Grady, R. N.
Nurse
200
1921
Boston City Hospital
Appoint- ment
Education
Elwood S. Frasier,
High Prin.
Math. and Science
University of Maine Salem Normal Smith College
Salem Normal
1300
1818
Boston Normal Arts
Janet Spencer
Castine Normal
66
66
Eleventh Annual Commencement
THE SENIOR CLASS OF 1921
CORDIALLY INVITES YOU TO ATTEND
THE ELEVENTH ANNUAL COMMENCEMENT OF THE
HAMILTON HIGH SCHOOL
JUNE 22-23
HAMILTON, MASS.
Class Motto-Aim for the Highest.
Class Colors-Blue and Gold. Class Flower-American Beauty.
22
23
SCHOOL REPORT
CLASS ROLL.
EVELYN A. CONRAD
ALICE LOUISE DAY JOHN ALFRED FOSTER
*BRADLEY FULLER
GEORGE GIBNEY HARADEN
EVA MABEL HUNTRESS
THERESA MARION LIBBY *BESSIE FLORENCE MCRAE
RUTH BOYES PERLEY
ALLEN LEE PETERSON *MARTHA ELIZABETH PIERCE *DOROTHY WOODWARD SMERAGE WESLEY HUDSON TOWLE
CLASS OFFICERS.
BRADLEY FULLER, President.
EVELYN A. CONRAD, Vice-President. DOROTHY W. SMERAGE, Treasurer. JOHN A. FOSTER, Secretary. J. KERRIGAN, Class Marshal.
* Honor Student.
24
HAMILTON TOWN REPORT
GRADUATION PROGRAM.
Commencement Hymn-Longfellow's "Psalm of Life." GIRLS' GLEE CLUB.
Invocation . REV. RICHARD T. BROEG
Salutatory BRADLEY FULLER
Reading-"A Message to Garcia."
(a) "Flower Forget-Me-Not" Giese
(b) "Narcissus" Nevin
GLEE CLUB.
Essay-"The Trip to Washington" . BESSIE FLORENCE MCRAE
Violin Solo (Selected) MISS TILLY KAPLAN
Reading-"The Joy of Effort" EVA MABEL HUNTRESS
Class Prophecy. DOROTHY WOODWARD SMERAGE
"June Rhapsody" Mabel W. Daniels
GLEE CLUB.
Presentation of Class Gifts THERESA MARION LIBBY
(a) "Little Boy Blue' Ethelbert Nevin
(b) "Mon Petit Brave Soldat" A. E. Richards
GLEE CLUB.
Valedictory MARTHA ELIZABETH PIERCE Essay-"Necessary Qualities for Service."
Awarding of Diplomas CHAIRMAN HAROLD S. MARTIN
Land-Sighting Grieg
HIGH SCHOOL CHORUS.
Benediction REV. RICHARD T. BROEG
COMMENCEMENT PROGRAM. WEDNESDAY, JUNE 22. 8 P. M .- Graduation Exercises at Town Hall. THURSDAY, JUNE 23. 8 P. M .- Senior Reception and Dance at Town Hall.
25
SCHOOL REPORT
RESOURCES
Appropriation by Town Dog Tax
$40,300 00
280 11
Total
$40,580 11
EXPENDITURES GENERAL EXPENSE
School Committee
$ 101 15
Superintendence and Enforce- ment of Law:
Superintendent's salary
1,005 00
Attendance Officer's salary
100 00
Other expenses
27 30
Total
$1,233 45
EXPENSES OF INSTRUCTION
Teachers' Salaries :
Principal
$2,440 00
High Assistants
7,880 00
Elementary teachers
14,123 38
Supervisor of Music
480 00
Total
$24,923 38
Text Books
High
$197 62
Elementary
53 22
Total 250 84
26
HAMILTON TOWN REPORT
Supplies :
High
$409 87
Elementary
611 35
Total ..
$1,021 22 $26,195 44
EXPENSES OF OPERATION
Janitor's Wages :
High
$750 00
Elementary
1,520 00
Total
$2,270 00
Fuel :
High
$1,229 85
Elementary
1,997 83
Total
$3,227 68
MAINTAINENCE
Repairs :
High
$ 930 17
Elementary
1,165 17
Total
$2,095 34
Micellaneous
High
$476 90
Elementary
433.42
Total
$910 32
$8,503 34
27
SCHOOL REPORT
AUXILIARY AGENCIES
Health
$381 65
Transportation
3,500 00
Total
$3,881 65
MISCELLANEOUS
New Equipment
$500 78
Sundries
265 12
$765 90
$4,647 55
Total Expenditures Balance unexpended
$40,579 78
.33
Appropriation and Dog Tax
$40,580 11
Reimbursement from State on teachers' salaries received from income tax
3,502 00
Actual cost of schools
$37,078 11
WEST SCHOOL
Appropriation
$1,500 00
1 .:
EXPENDITURES
Repairs
$587 44
Teacher's salary
440 00
Fuel
97 60
Janitor's salary
40 00
28
HAMILTON TOWN REPORT
School Physician
25 00
Furnishings
11 93
$1,201 97
Balance unexpended
298 03
Appropriation
$1,500 00
NEW PORTABLE AND REPAIRS-SOUTH SCHOOL
Appropriation
$7,000 00
EXPENDITURES
Contract, Portable
$4,800 00
Plumbing, Portable
875 00
Plumbing, South School
400 00
Shingling Contract, South School
925 00
$7,000 00
SCHOOL HOUSE INSURANCE
Appropriation
$1,000 00
EXPENDITURES
Insurance
$692 49
Balance unexpended
307 51
Appropriation
$1,000 00
+
The Commonwealth of Massachusetts DEPARTMENT OF CORPORATIONS AND TAXATION DIVISION OF ACCOUNTS .
REPORT OF AN AUDIT of
THE ACCOUNTS OF
The Town of Hamilton
For the Year Ending December 31, 1921
Made in Accordance with the Provisions of Section 35, Chapter 44, General Laws
February 15,11922
THE COMMONWEALTH OF MASSACHUSETTS.
DEPARTMENT OF CORPORATIONS AND TAXATION.
DIVISION OF ACCOUNTS. STATE HOUSE, BOSTON.
To the Board of Selectmen, MR. GEORGE H. GIBNEY, Chair- man, Hamilton, Massachusetts.
Gentlemen :
I submit herewith my report of an audit of the accounts of the Town of Hamilton for the year ending December 31, 1921, made in accordance with the provisions of Section 35, Chapter 44 of the General Laws. This report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Examiner of this Division, who was placed in charge of the work.
Very truly yours, THEODORE N. WADDELL, Director of Accounts.
TNW /EAD
Page 345
Route 150
19.5 4-cor .; right.
21.3 4-cor. at school; left on Lafay- ette St. Avoid left 22.1.
22.3 Salem, Lafayette & Derby Sts. Right on Derby St. HOTEL: Lafayette. RESTAURANT: Grace House Lunch Room.
GARAGE: Goodell's.
22.5 Hawthorne Blvd., at monument; left. Cross Essex St. 22.6.
22.7 End of street, at monument; right and next left on Winter St.
23.0 4-cor. at trolley; right on Bridge St.
24.0 End of street; right with trolley.
24.1 At open square; bear left and next left onto Rantoul St.
Ahead at 24.1 is Route 153 to Gloucester.
24.5 Beverly, at park. Thru.
25.2 End of road; left across RR.
26.5 4-cor .; right with trolley.
27.5 North Beverly, fork. Left with trolley.
29.1 Wenham. Thru.
29.9 South Hamilton. Thru.
31.0 Hamilton. Thru.
35.3 4-cor. at green; left.
35.6 Ipswich, at park. Thru. HOTEL: Ye Burnham.
36.1 End of road; jog right and left. 39.3 Rowley. Thru.
Essex institute (132 Essex street), picture gallery and historical museum, 17th century dwelling and architectural relics in garden in the rear; Peabody museum (161 Essex street), marine, ethnological and natural his- tory collections; Hawthorne birthplace (27 Union street), built before 1685, not open to visitors; Custom House (178 Derby street), built 1819. Hawthorne was surveyor of the port here in 1846-49; his desk is at the Essex institute. "House of Seven Gables" (154 Turner street), built about 1669, admission 25 cents; Witch house (corner Essex and North streets), built before 1675, some preliminary witch examinations took place here; Ropes Memorial (318 Essex street), built 1726, open Tuesdays, Thursdays and Saturdays from 2 to 5, garden in rear; Nichols House (80 Fed- eral street), built 1782, open Wednesdays and Saturdays from 2 to 5, cards of admission issued at Essex institute. Itinerary descib- ing points of interest and notable houses may be obtained at Essex institute.
An attractive camp is located in Forest River park, South Salem.
Beverly, Mass. (pop. 22,560, alt. 23 ft.), is the home of the famous Cabot family, and of Nathan Dane, principal author of the famous Ordinance of 1787, forever barring slavery from the "Territory Northwest of the Ohio," and the birthplace of Lucy Larcom, au- thoress. The picturesque seashore from Bev- erly Harbor along thru Beverly Farms is lined with splendid summer homes, one of them occupied many years by Oliver Wendell Holmes.
Wenham, Mass. (pop. 1,100), is mainly agricultural, but has many fine dwellings and summer residences. Wenham lake, a beautiful sheet of water, 120 acres in area, is the source of the water supply of Beverly and Salem.
Hamilton, Mass. (pop. 800). Rev. Manas- seh Cutler was ordained here September 11, 1771; and continued his ministry until his death, July 28, 1823. He served as chaplain
in the Revolutionary war. As agent for the Ohio company he secured from Congress the grant of a million acres of land and began the settlement of Marietta in April, 1788, un- der the lead of Gen. Rufus 'Putnam.
He was skilled in the practice of medicine, a distinguished botanist, member of many learned societies, and member of Congress for two terms. His residence, a large hip-roofed mansion, still stands near the meeting house.
Ipswich, Mass. (pop. 6,200, alt. near sea- level). Founded in 1634 by John Winthrop, Jr., son of Governor Winthrop, and a con- siderable colony from England, many of whom were persons of means. The most notable event in its early history was the resistance to the Andros tax in 1687, on the ground that there should be no taxation with - out representation. Rev. John Wise, minister of the Chebacco Parish, now Essex, and sev- eral of the prominent citizens who led in this movement, were imprisoned, fined and de- prived of civil liberties.
On the summit of Windmill Hill is the Benjamin Stickney Cable Memorial Hospital, the gift of Richard T. Crane, Jr., a summer resident. The Colonel Wade mansion, was built in 1727. On the triangle near the meet- ing house of the South church are bronze tablets calling attention to the sites of for- mer famous dwellings.
Choate Bridge, near the Square, a double. arched stone structure, built in 1764, is a fine specimen of old-time architecture. The ancient Whipple House, near the railroad station, the oldest part of which was built before 1638, is now the home of the Ipswich Historical society. It is open to visitors on payment of a small fee.
On old High street is the stately Rogers Manse, built in 1727. Bronze tablets nearby mark the site of the Ipswich homes of the Bradstreets. The Burnham house was built in 1640, being one of the six oldest colonial houses.
De Burnham House
BUILT IN 1640 "The Quaint Place" in all Rem England Overnight Guests Accommodated
At Ipswich in Massachusetts Tel. No. 240
Delicious Home Cooked Lobster and Chicken Dinners Early American Antiques
MARTHA LUCY MURRAY Owner Management
Route 150
Page 346
43.5 Newbury Old Town. Thru.
47.2 Newburyport, High & State Sts. Keep ahead on High St. HOTELS: Garrison Inn; Wolfe Tav- ern. GARAGE: New Wolfe.
47.5 Market St., at church; right.
47.9 End of street; left on Merri- mac St. and next right on Win- ter St. Across bridge over Mer- rimac river.
49.9 Salisbury, right-hand road. Right with trolley.
Ahead at 49.9 is Route 151 to Portsmouth via Inland route.
52.1 Salisbury Beach, Mass., 4-cor. at ocean. Left into New Hamp- shire.
54.6 Seabrook Beach, N. H. Thru. Cross bridge 54.9.
57.1 Hampton Beach. Thru.
58.4 Fork; right.
61.4 Little Boars Head. Thru.
Newbury Old Town, Mass. (pop. 1,590). Rev. Thomas Parker came to this colony with a company of his friends in 1634, and in the spring they sailed up Plum Island river and landed near the northern end of the present bridge. They began their settle- ment about the "lower green," where a beau- tiful bronze ship now surmounts the slab which bears their names.
Within a few years after the settlement, another village grew up a few miles to the north, at the "upper green," near the Mer- rimac river, where fishing and shipbuilding soon became profitable industries. The meet- ing house was removed to this location, and the "Port" became a populous and wealthy neighborhood.
This quiet old town has made great con-
To Portsmouth
MERRIMAC:RIVER
MERRIMAC ST.
Sta
WINTER
MARKET ST.
City Hall
HARRIS
To Lowell To Lawrence.
ST.
HIGH
Y.M.C.A.
Court House
ST.
Newburyport
Mass.
To Boston via The Turnpike
A.B.B.,Inc
w
tributions to the ranks of eminent and useful men. From the Lowells have sprung a famous progeny of jurists, ministers, poets and mer- chants.
Here the first female seminary was opened in 1806, in the building which still bears the name, tho much remodeled and enlarged. Among its graduates were Miss Mary Lyon, founder of Mt. Holyoke college, and Miss Zilpah Grant, principal of the Ipswich semi- nary.
Jacob Perkins, the greatest inventor of his day, made the first cut nails at his mill at Dummer's Falls. Nicholas Pike, the New- bury teacher at the revolutionary period, was the author of the first American arith- metic. Judge William H. Moody, late member of the supreme court of the United States, was of Newbury stock; his grave is in the Byfield burying ground.
Newburyport, Mass. (pop. 15,620, alt. 44 ft.). The early history of Newburyport is identical with that of Newbury, old town, from which it was set off and incorporated in 1764.
The "Chain Bridge" over the Merrimac between Newburyport and Salisbury, the first of its kind in the country (1,030 feet long), was open for travel in 1792. It crosses Deer island in midstream, where Mrs. Harriet Prescott Spofford, the brilliant magazine writer, made her summer home for many years. The Boston & Newburyport turnpike was opened for travel in 1806.
The first vessel to leave the Atlantic sea- board to sail around the Horn during the gold rush in the west sailed from Newbury- port.
William Lloyd Garrison was born and made his home here.
NEWBURYPORT, MASSACHUSETTS GARRISON INN :: WOLFE TAVERN Two ancient hotels offering modern comforts. Where your ancestors tarried.
New Wolfe Garage
-TELEPHONE 1190- New-Modern-Fireproof
Newburyport, Mass. Not Under the Management of the Wolfe Tavern
OPEN DAY and NIGHT
Largest in the city. Capacity 100 cars Reliable Garage Service Competent Mechanics
Complete Stocks of Auto Accessories 1 Harris Street
T. H. GLYNN, Proprietor
STATE IST. "& Gloucester To Boston
MR. THEODORE N. WADDELL,
Director of Accounts,
Department of Corporations and Taxation, State House, Boston.
Sir :
In accordance with your instructions, I have made an audit of the accounts of the town of Hamilton for the year ending December 31, 1921, and report thereon as follows :
The books and accounts of the town accountant were ex- amined, the reported receipts being checked to original sources and the payments to the selectmen's warrants au- thorizing disbursements.
The appropriations as entered in the ledger were verified by the town clerk's records of appropriations voted at town meetings, and all transfers were checked to their authoriza- tions by the finance committee.
An analysis of the ledger accounts for the year was made, postings were checked, and footings were proved. A balance sheet, showing the financial condition of the town as of December 31, 1921, was prepared and is appended to this report.
The classification book was examined and checked to the appropriation accounts, and the section showing the expendi- tures for school purposes was compared with the classification book kept by the school committee.
The books and accounts of the treasurer were examined. The footings of the cash book were proved, the receipts checked and compared with the accountant's records, and the payments compared with the warrants authorizing them and with the accountant's books. The cash balance at the end of
6
HAMILTON TOWN REPORT
the year was verified by a reconciliation of the bank account with the bank statement as of December 31, 1921.
The securities and savings bank books representing the investments of the trust funds in the custody of the treasurer were examined and checked to the accountant's ledger, the income of the funds being verified and the disbursements compared with the accountant's books.
The books and accounts of the tax collector were exam- ined, the commitments being verified and the abatements checked to the assessors' records of abatements granted.
The cash book was footed and payments of taxes were checked to the commitment books. Payments to the treas- urer were checked to the treasurer's books. The collections as shown by the cash book and the commitment books did not agree, and in the tables appended the difference is shown as cash on hand, which was paid to the treasurer on January 11, 1922.
The outstanding accounts were checked by mailing verifi- cation notices to a number of persons whose names appeared on the books as owing money to the town, and several re- plies were received claiming that payment had been made. On January 30, 1922, these items were checked with the collector's accounts, and a payment of $2,509.66 was made to the treasurer, which covered the amount of the claims paid and also other collections made subsequent to the audit. Additional notices were then mailed in verification of the accounts outstanding, and as a result accounts, aggregating $299.25, were admitted as having been paid. This amount was, I presume, paid over to the treasurer on February 5. There are, in addition to those mentioned, claims paid items aggregating $133.16, which are being investigated.
The findings of the audit indicate negligence and careless- ness on the part of the collector, and in the future prompt. and accurate accounting should be made by him.
1
7
HAMILTON TOWN REPORT
The failure to enter tax payments promptly on both the commitment and the cash book causes an immense amount of checking in making an audit, with a consequent unnecessary expense to the town. The statute provides that a complete settlement should be made with the treasurer as often as once a month. If money due the town is held for a longer period, it adds to the interest payments on temporary loans which must be made in order that the bills of the several depart- ments may be paid when due.
The records of licenses granted, as shown by the town clerk's books, were examined, and the records of fees re- ceived were checked to the treasurer's receipts.
The books of the sealer of weights and measures were examined and checked, and payments of fees to the treasurer were verified.
Appended to this report are tables showing a reconciliation of the treasurer's cash and bank balances, the transactions and condition of the tax and assessment accounts, and sum- maries of the trust fund transactions.
For the uniform courtesy received from the several de- partmental officials while engaged in making the audit, I wish, on behalf of my assistants and for myself, to express my appreciation.
Respectfully submitted,
EDWARD H. FENTON,
Chief Examiner.
EHF EAD
8
HAMILTON TOWN REPORT
RECONCILIATION OF TREASURER'S CASH.
Cash on hand January 1, 1921, $22,120.26
Receipts, 1921, 206,815.10
$228,935 36
Payments, 1921, $210,301.10
Cash on hand December 31, 1921, 18,634.26
$228.935.36
RECONCILIATION OF BANK ACCOUNT.
Merchants National Bank :
Balance January 31, 1921, per
bank statement, $20,749.77
Outstanding checks, per list, $2,115.51
Balance December 31, 1921, per check book, 18,634.26
$20,749.77
TAXES-1916.
Outstanding January 1, 1921, per ledger, $0.40
Outstanding December 31, 1921, per list, 0.40
TAXES-1917.
Outstanding January 1, 1921, per ledger, $27.96 Payments to Treasurer, $ 4.00
Outstanding December 31, 1921, per list, 23.96
$2.96
9
HAMILTON TOWN REPORT
TAXES-1918.
Outstanding January 1, 1921, per ledger,
$756.60
Payments to Treasurer, $188.55
Abatements, 1.00
Outstanding December 31, 1921, per list, 567.05
$756.60
TAXES-1919.
Outstanding January 1, 1921, per ledger,
$2,199.63
Payments to Treasurer, $826.81
Abatements, 7.93
Outstanding December 31, 1921, per list, 1,364.89
$2,199.63
TAXES-1920.
Outstanding January 1, 1921, per audit,
$10,775.42
Abatement after pay ment, refunded, 16.00
$10,791.42
Payments to Treasurer,
$5,979.62
Abatements, 398.80
Outstanding December 31, 1921, per list, 4,413.00
$10,791.49
-
TAXES-1921.
Commitment,
$89,846.08
Additional Commitment,
790.99
Over-abatement,
1.00
Over-payment to Treasurer,
2.00
$90,640.07
10
HAMILTON TOWN REPORT
Warrant in excess of list, $ 22.00
Payments to Treasurer, 72,520.78
Abatements, 1,613.79
Outstanding Dec. 31, 1921, per list,
14,523.30
Cash on hand, paid Treasurer Jan. 11, 1922, 1,960.20
$90,640.07
MOTH ASSESSMENTS-1917.
Outstanding Jan. 1921, per ledger,
$0.98
Outstanding Dec. 31, 1921, per list, 0.98
MOTH ASSESSMENTS-1918.
Outstanding Jan. 1, 1921, per ledger,
$22.01
Outstanding Dec. 31, 1921, per list, 22.01
MOTH ASSESSMENTS-1919.
Outstanding Jan. 1, 1921, per ledger,
$53.76
Payments to Treasurer, $8.73
Abatements .50
Outstanding Dec. 31, 1921, per list, 44.53 ·
$53.76
11
HAMILTON TOWN REPORT
MOTH ASSESSMENTS-1920.
Outstanding Jan. 1, 1921, per audit,
$540.58
Payments to Treasurer, $450.16
Outstanding Dec. 31, 1921, per list, 90.42
$540.58
MOTH ASSESSMENTS-1921.
Commitment, '
$1,656.72 .70
Error in commitment,
$1,657.42
Payments to Treasurer,
$1,090.35
Abatements,
8.45
Payment to Treasurer credited to interest in error,
4.28
Outstanding Dec. 31, 1921, per list,
545.44
Cash on hand, paid Treasurer Jan. 11, 1922, 8.90
$1,657.42
DR. JUSTIN ALLEN LIBRARY FUND.
On hand at beginning of year,
Cash $100.17 22.92
Savings Deposits $500.00 500.00
Total $600.17 522.92
On hand at end of year Receipts
Payments
Income, $22.75
Expended, Cash on hand at end
$100.00
Cash on hand at be-
ginning of year,
*100.17
of year,
*22.92
Total,
$122.92
Total, $122.92
12
HAMILTON TOWN REPORT
H. A. DODGE LIBRARY FUND.
Cash Securities
Savings Deposits
Total
On hand at begin-
ning of year,
$52.45 $1,000.00
$36.87 $1,089.32
On hand at end of Fear,
36 71
1,000.00
1,036.71
Receipts
Payments
Sale of securities, $1000.00
Deposited in savings bank, $1,000.00
Premium on sale of securities, 10.00
Expended, 79.40
Withdrawn from bank, 36.87
Cash on hand at end
Income, 16.79
of year,
*36.61
Cash on hand at begin-
ning of year, 52.45
Total,
$1,116.11
Total,
$1,116.11
*In general cash balance.
CEMETERY PERPETUAL CARE FUNDS.
On hand at beginning of year,
On hand at end of year,
Receipts
Bequests,
$300.00
Payments Expended for care of lots,
$384.01
Withdrawn from Say-
Deposited in savings
ings Bank, 89.68
banks, 300.00
Total,
$684.01
Total. $684.01
87,082.77 $7,072.78 7,293.09 7,293.09
Income, 294.33
13
HAMILTON TOWN REPORT
TOWN OF HAMILTON. BALANCE SHEET-DECEMBER 31, 1921. GENERAL ACCOUNTS.
Assets.
Cash in Bank,
$18,634.26
Accounts Receivable :
Taxes :
Levy of 1916,
$ .40
Levy of 1917,
23.96
Levy of 1918,
567.05
Levy of 1919,
1,364.89
Levy of 1920,
4,413.80
Levy of 1921,
16,481.50
22,851.60
Special Assessments :
Moth, 1917,
$ .98
Moth, 1918,
22.01
Moth, 1919,
44.53
Moth, 1920,
90.42
Moth, 1921,
555.34
712.28
Sidewalks, 1921,
185.13
Due from the State-State Aid,
120.00
Overdrawn Appropriations, 1921 : Highways,
$925.42
Willowdale Bridge,
375.78
1,301.20
$43,804.47
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