Town of Hamilton Annual Report 1928, Part 3

Author:
Publication date: 1928
Publisher: The Town
Number of Pages: 166


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To insert after the word "Chap." in the second line of Chap- ter IX the figure 5, so as to read as follows :


CHAPTER IX


Penalties for Violation


Any person who shall violate any of the provisions of Chap.


74


HAMILTON TOWN REPORT


5, 6, 7 and S of these By-Laws shall forfeit and pay, for each offense, a sum not exceeding Twenty Dollars.


As recommended by the Finance and Advisory Board.


ARTICIE 21. To see if the Town will authorize the Treas- urer, with the approval of the Selectmen, to borrow during the municipal year beginning January 1, 1930, in anticipation of the revenue of said municipal year, such sums of money as may be necessary to meet the current expenses of the Town, giving the note or notes of the Town therefor, any debt or debts incurred under this vote to be paid from revenue of said municipal year.


ARTICLE 22. To see if the Town will authorize the Col- lector to use all means of collecting taxes which a Town Treas- urer when appointed Collector may use agreeable to Chapter 11, Section 37, of the General Laws.


ARTICLE 23. To act on any other matter that may legally come before said meeting.


And you are directed to serve this warrant by posting attested copies thereof, one at the Town Hall and one at each of the three post offices in said Town, seven days at least before the time of holding said meeting.


Hereof fail not and make due return of this warrant with your doings thereon to the Town Clerk, at the time and place of holding said meeting.


Given under our hands this 11th day of February A. D. 1929.


JONATHAN LAMSON, ARTHUR C. CUMMINGS, GEORGE E. SMITH. Selectmen of Hamilton.


REPORT OF TRUSTEES OF PUBLIC LIBRARY


To the Citizens of Hamilton:


The Trustees of the Public Library submit the following report for the year 1928:


The conduct of the Public Library, both at the rooms in the Town Hall and at the Branch in South Hamilton, has been most satisfactory. Many books have been added and the circulation of over 20,000 has exceeded past records, three- quarters of which number were issued at the Branch.


The trustees again wish to stress the fact that there is such a large percentage of demand for fiction, and trust that the coming year will reflect a greater demand for literature, the reading of which will prove of some lasting educational bene- fit, and carry out the fundamental purpose and ambition of every public library. This latter suggestion the trustees earnestly hope will bear fruit in the minds of the younger patrons of the Library in the selection of their reading, and the trustees feel that in the years to come, the wisdom of their suggestion will perhaps be better appreciated than now. Co- operation of parents in this recommendation will aid largely in bringing about the desired result.


The trustees have endeavored to fill every reasonable de- mand for books and periodicals and at the same time retrench in the appropriations, as much as possible. The past year $2177.60 was expended, and the division of the same indi- cates that about one-half was expended on books and periodi- cals, less than $100 a month, and the other half on salaries, rent, fuel, light and repairs, etc., most of which are fixed charges and cannot be reduced. If the future should bring a new high school in the Town it might very well include


75


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HAMILTON TOWN REPORT


ample space for a General Library, and at the same time effect an annual saving of over $500. or 25 per cent of the present expenditures.


The Community Room at the Town Hall has repaid well on the investment and continues to be the scene of many enjoyable occasions during the year.


The trustees recommend an appropriation of $2000 for the coming year. which. with the income from the Dodge and Allen funds, should suffice to carry on the department effic- iently.


Detail statistics will be found in the report of the Librarian.


Respectfully submitted,


ROBERT B. WALSH. Chairman ARTHUR W. CHANDLER. EDWARD A. UNDERHILL, Secretary.


LIBRARIAN'S REPORT


Boston, Mass., February 14, 1929.


To the Trustees of the Public Library:


Gentlemen: My annual report is herewith submitted. The continued growth of the Library in the last year has made necessary the addition of more stacks at the Branch Library. The Main Library is fast outgrowing its quarters at the Town Hall, and the time is looked forward to when the town will be able to have one central building, housing both the Main and Branch Libraries and open every day for the use of the towns- people.


It might be interesting at this time to tell something of the Library. According to old records the Library was opened in the room in the Town Hall, July 1, 1891, having received from the Free Public Library Commission, as a foundation, $100 worth of books under the provisions of Chapter 347 of the Act of 1890. It was supported by annual appropriations of $300, and also received generous gifts of books from persons interested in the work of the library.


In 1898, the number of volumes listed was 2,116, and the circulation 3,205. In 1928 there are 11,355 volumes listed and a circulation of 20,371 volumes. The books are judiciously selected and the Library is popular with people. The reading rooms are in constant use and all the popular and best maga- zines are provided for the use of the readers.


The Library has borrowed from the Salem Public Library and the Beverly Public Library books to be used by students and the public schools, and is also able to borrow through the Massachusetts Division of Public Libraries books of non-fiction.


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HAMILTON TOWN REPORT


The demands for fiction continue to be large. There has been added some of the best non-fiction published last year and also 50 new books on the children's list.


There have ben two exhibits of pictures loaned the Library by the Woman's Educational Society.


The book circulation the past year was the highest on record and the same was true of the magazine circulation.


The Community Room has been used by 765 persons.


Sincere thanks are extended to all who remembered the Library with gifts of magazines and books.


The Main Library is open Wednesdays and Saturdays; the Branch Library, Tuesdays and Fridays.


Respectfully submitted,


LYDIA L. HARADEN, Librarian.


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LIBRARIAN'S REPORT


STATISTICS


Circulation for 1928


20,371


Branch


15,282


1928 14,971


Loss of 311


Main


3,787


5,400 Gain of 1713


Magazines


Branch


483


614


Gain 131


Main


445


535


Gain 90


Added to Library-542 books; gift 18, purchased 524


Sent to Library-490 books


Fines collected


$30 82


Branch


$20 73


Main


$10 09


Number of books in the Library December 31, 1928


11,355


1927


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, 1928


Made in Accordance with the Provision of Chapter 44, General Laws


February 13, 1929


REPORT OF AN AUDIT OF ACCOUNTS


THE COMMONWEALTH OF MASSACHUSETTS


DEPARTMENT OF CORPORATIONS AND TAXATION DIVISION OF ACCOUNTS STATE HOUSE, BOSTON


February 13, 1929


To the Board of Selectmen


Mr. Jonathan Lamson, Chairman Hamilton, Massachusetts


Gentlemen :


I submit herewith my report of an audit of the accounts of the town of Hamilton for the fiscal year ending December 31, 1928, made in accordance with the provisions of Chap- ter 44 of the General Laws. This report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Account- ant of this Division.


Very truly yours,


THEODORE N. WADDELL


TNW /AMR


Director of Accounts


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HAMILTON TOWN REPORT


REPORT OF EXAMINER


MR. THEODORE N. WADDELL, Director ofAccounts


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 Hamilton for the fiscal year ending December 31, 1928, and submit the following report thereon :-


The financial transactions of the town, as recorded on the books of the several departments receiving or disbursing money for the town, were examined and checked with the books and records in the town accountant's office.


The books and accounts in the accountant's office were exam- ined and checked in detail. The records of receipts were checked with the departmental reports and with the treas- urer's books, and the recorded payments were checked with the selectmen's warrants authorizing the disbursement of town funds and with the records of payment in the treasurer's office.


The appropriation accounts were examined, the appropria- tions as set up being checked with the town clerk's records of town meetings.


The transfers from the reserve fund were verified with the records of the finance committee.


The classification book and the original vouchers and pay- rolls on file were examined and checked with the accountant's ledger. The ledger was analyzed, a trial balance was taken off, proving the ledger to be in balance, and a balance sheet,


85


DIVISION OF ACCOUNTS


which is appended to this report, was prepared, showing the financial condition of the town as of December 31, 1928.


In examining the vouchers, it was noted that an appropria- tion voted in town meeting was paid in total to the local post of The American Legion, there being no itemized voucher on file to support the payment. Section 9, Chapter 40, General Laws, as amended, reads, in part, as follows:


"A city or town may for the purpose of providing suitable headquarters for a post or posts of The American Legion and of the Veterans of Foreign Wars of the United States, lease for a period not exceeding five years buildings or parts of buildings which shall be under the direction and control of such post or posts, subject to regulations made in cities by the mayor with the approval of the council and in towns by vote of the town. . . . "


It is recommended that, in the future, payments be made on properly itemized and approved vouchers, and in accordance with the provisions of Section 35, Chapter 41, General Laws, which reads, in part, as follows :


"The town treasurer . shall receive and take charge of all money belonging to the town, and pay over and account for the same according to the order of the town or of its author- ized officers. No other person shall pay any bill of any de- partment. . "


It was further noted that a special appropriation for "Me- morial Tablet, Adelaide D. Walsh School," was overdrawn in the amount of eighty dollars, the excess liability incurred being charged to the regular school appropriation. In this connec- tion attention is called to Section 31, Chapter 44, General Laws.


The books and accounts of the treasurer were examined and checked, the recorded receipts being compared with the records in the several departments collecting money for the town and with other sources from which money was paid into the town


HAMILTON TOWN REPORT


treasury. The payments were checked with the selectmen's warrants and with the accountant's books. The cash on hand was verified by an actual count and by a reconciliation with a statements furnished by the bank.


The payments on account of maturing debt were checked with the cancelled securities on file.


The savings bank books representing the investments of the several trust funds in the custody of the treasurer were exam- ined and checked with the treasurer's and the accountant's books.


Appended to this report are tables showing a reconciliation of the treasurer's cash and the condition of the several trust funds.


The books of the tax collector were examined and checked. In spite of the recommendations made in the reports of pre- vious audits, the collector has failed to keep his accounts in accordance with the statutes. No cash book was provided for the levy of 1928 and, with the exception of several months' entries in the cash book for the levy of 1927. no entries had been made during the year in the cash books of previous levies. The record of collections was in the form of loose tax-bill stubs and postings in the commitment books. It was found that payments to the treasurer have not been made weekly in accord- ance with Section 2, Chapter 60. General Laws, as amended by Section 3, Chapter 65. Acts of 1926, and that payments, when made, were unclassified, rendering difficult the accurate recording in the accountant's books.


Inquiries were mailed to all taxpayers whose accounts ap- peared outstanding on the books, and the replies received claim- ing payments are being investigated and verified by examina- tion of the receipted tax bills and cancelled checks.


The commitment for the levy of 1928 was analyzed and


87


DIVISION OF ACCOUNTS


reconciled with the warrant issued by the assessors for its collection.


A cash book for the levy of 1928 was obtained and written up from the stubs on file, from postings in the commitment book, for which there were no stubs on file, from checks in the collector's cash on hand, and from the claims mentioned above which have been verified. The cash books of previous levies were written up in a like manner.


The commitment books were posted from the cash book en- tries and the outstanding accounts were listed and reconciled with the collector's books.


The abatements were checked and verified by a comparison with the assessors' record of abatements granted.


A discrepancy exists in the collector's accounts in the amount of $1,616.79, represented, in part, by a check in the amount of $1,314.96, which has apparently been lost by the collector, leaving a net discrepancy of $301.83. The collector has acknowledged the receipt of this check by giving a receipted tax bill, and it is recommended that the payor be notified imme- diately, so that payment may be stopped and a new check issued. Many claims of payment are in the process of investigation, and the result of this investigation may affect the net dis- crepancy.


It is again recommended that the collector enter collections. in the cash books promptly upon their receipt; that he make an effort to keep the bill stubs in a methodical order, by levies ; that he make postings in the commitment books from the cash book entries; and that he classify his payments to the treas- urer.


The town clerk's records of licenses issued for dogs and for hunting and fishing were examined, and the payments to the County and State, respectively, were verified by receipts on file. It was found that the cash on hand applicable to these


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HAMILTON TOWN REPORT


receipts was deposited in the town clerk's personal bank account, which practice should be discontinued.


The financial records of the selectmen, police. sealer of weights and measures. public scales, library, and the cemetery for the sale of lots. were examined and checked, the payments to the treasurer being verified by a comparison with the treas- urer's books.


It was noted that the public weigher retains one-half the fees collected as his compensation, and that the interment fees and receipts from the care of lots in the cemetery department are retained by the superintendent. This practice is contrary to the provisions of Section 53, Chapter 44, General Laws, which reads as follows


"All moneys received by any town officer or department, except as otherwise provided by special acts and except fees provided for by statute, shall be paid by such officer or depart- ment upon their receipt into the town treasury. Any sums so paid into the town treasury shall not later be used by such officer of department without a specific appropriation thereof, except that sums allotted to towns for highway purposes by the commonwealth or a county, which shall be used only for the purposes specified by the officials making the allotment or to meet temporary loans issued in anticipation of such allot- ment as provided in sections six or six A, shall be available therefor without any appropriation."


It is recommended that appropriations be provided for the compensation of the public weigher and the superintendent of the cemetery, and that the departmental receipts be paid into the town treasury according to law.


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


89


DIVISION OF ACCOUNTS


In addition to the tables previously mentioned, there are appended to this report tables showing a reconciliation of the tax accounts and the departmental receipts.


For the courtesies extended and the co-operation received from the several town officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.


Respectfully submitted,


EDW. H. FENTON, Chief Accountant.


EHF/AMR


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HAMILTON TOWN REPORT


RECONCILIATION OF TREASURER'S CASH


Balance January 1, 1928, per cash book, $17,614 36


269,244 15 Receipts,


$286,858 51


Payments,


Balance December 31, 1928,


$272,837 45 14,021 06


$286,858 51


Balance January 1, 1929 $14,021 06


Receipts January 1 to 14, 1929, 18 38


Cash overage, due to varia-


tion in bank deposit, 06


$14,039 50


Payments January 1 to 14, 1929, per warrant, $804 13


Payment January 1 to 14,


1929. without warrant, certification of note, 2 00


$806 13


Balance January 14, 1929 : Merchants National Bank of Salem, per statement, $2,903 31


Merchants National Bank of Salem, Savings Dept., Book No. 805 10,330 00


Cash in office (verified) 06


13,233 37


$14,039 50


91


DIVISION OF ACCOUNTS


MERCHANTS NATIONAL BANK OF SALEM


Balance January 14, 1929, per statement $3,529 36


Balance January 14, 1929, per check book $2,903 31


Outstanding checks January 14, 1929, per list 626 05


$3,529 36


TAXES-1924


Outstanding January 1, 1928,


$11 35


Payments to treasurer $7 15


Outstanding December 31, 1928, and


January 14, 1929, per list, 4 20


$11 35


TAXES-1925


Outstanding January 1, 1928


$68 93


Payments to treasurer,


$13 52


Outstanding December 31, 1928


50 41


$63 93


Outstanding January 1, 1929,


$50 41


Outstanding January 14, 1929, per list,


$14 71


Cash on hand January 14, 1929 (verified),


35 70


$50 41


TAXES-1926


Outstanding January 1, 1928,


$8,121 63


Payments to treasurer,


$3,779 78


Abatements,


68 97


Outstanding December 31, 1928,


4,272 88


$8,121 63


Outstanding January 1, 1929,


$4,272 88


Outstanding January 14, 1929. per list, $4,022 67


Cash on hand January 14, 1929 (verified), 250 21


$4,272 88


92


HAMILTON TOWN REPORT


TAXES-1927


Outstanding January 1, 1928, $22,678 36


Abatement reported twice, adjusted


3 19


Payments to treasurer,


13,650 67


Abatements, 71 50


Outstanding December 31, 1928,


8,959 38


$22,681 55


Outstanding January 1, 1929,


$8,959 38


Abatement after payment, refunded, 4 76


$8,964 14


Abatements January 1 to 14, 1929,


$9 95


Outstanding January 14, 1929, per list,


8,156 49


Cash on hand January 14, 1929 (verified),


797 70


$8,964 14


TAXES-1928


Commitment per warrant,


$135,927 62


Additional commitment, per warrant,


57 70


$135,985 32


Payments to treasurer,


$98,413 89


Abatements,


117 14


Outstanding December 31, 1928,


$37,454 29


$135,985 32 -


Outstanding January 1, 1929,


$37,454 29


Overpayment, not refunded,


2 10


Unidentified receipt per cash book,


3 17


$37,459 56


Abatement 1928, not reported, adjusted, $1 17


Abatements January 1 to 14, 1929, 243 23


Outstanding January 14, 1929, per list,


26,614 78


Cash on hand January 14, 1929 (verified) 8,983 59


Due from collector January 14, 1929,


1,616 79


$37,459 56


93


DIVISION OF ACCOUNTS


MOTH ASSESSMENTS-1926


Outstanding January 1, 1928,


$79 05


Payments to treasurer,


$56 14


Outstanding December 31, 1928,


22 91


$79 05


Outstanding January 1, 1929,


$22 91


Outstanding January 14, 1929,


$22 91


Outstanding January 14, 1929, per list,


$19 59


Cash on hand January 14, 1929 (verified), 3 32


$22 91


MOTH ASSESSMENTS-1927


Outstanding January 1, 1928,


$710 71


Payments to treasurer,


$652 09


Outstanding December 31, 1928,


58 62


$710 71


Outstanding January 1, 1929,


$58 62


Outstanding January 14, 1929, per list, $54 93


Cash on hand January 14, 1929 (verified), 3 69


$58 62


MOTH ASSESSMENTS-1928


Commitment per warrant,


$1,046 10


Payments to treasurer,


$575 97


Outstanding December 31, 1928,


470 13


$1,046 10


Outstanding January 1, 1929,


$470 13


Outstanding January 14, 1929, $301 24


Cash on hand January 14, 1929,


168 89


$470 12


94


HAMILTON TOWN REPORT


INTEREST ON DEFERRED TAXES


Cash on hand January 1, 1928 :


Levy of 1926, $105 38


Levy of 1927, 69 59


$174 97


Collections :


Levy of 1924,


$1 21


Levy of 1925, 1 50


Levy of 1926,


17 93


Levy of 1927,


219 07


Levy of 1928,


36 07


275 78


$450 75


Payments to treasurer,


$150 75


Collections January 1 to 14, 1920 :


Levy of 1925,


$5 94


Levy of 1926,


16 50


Levy of 1927,


16 86


Levy of 1928,


23 52


$62 82


Cash on hand January 14, 1929 (verified),


$62 82


SELECTMEN'S LICENSES


Due from town clerk January 1, 1928,


$2 00


Licenses issued :


Common victualler,


$36 00


Alcohol,


3 00


Auctioneers',


4 00


Junk collector,


50 00


Oleomargarine, 1 00


Pool, 4 00


95


DIVISION OF ACCOUNTS


Dance,


2 00


Used-car dealer,


5 00


105 00


$107 00 $107 00


Payments to treasurer,


DOG LICENSES


Due county treasurer January 1, 1928, $56 20


Licenses issued :


114 @ $2.00, $228 00


51 @ 5.00, 255 00


1 @ 25.00 25 00


2 @ 50.00, 100 00


608 00


$664 20


Payments to county treasurer, per receipts on file : May 24, 1928, $205 00


November 24, 1928, 369 20


$574 20


Town clerk fees : 168 @ 20c 33 60


Due county treasurer Deccember 31, 1928 56 40


$664 20


Due county treasurer January 1, 1929, $56 40


Licenses issued January 1 to 19, 1929 :


4 @ $2.00, $8 00


1 @ 25.00, 25 00


33 00


$89 40


Town clerk's fees : 5 @ 20c, $1 00


*Cash balance January 19, 1929, 88 40


*Deposited in town clerk's personal account.


96


HAMILTON TOWN REPORT


HUNTING AND FISHING LICENSES


Licenses issued :


4 @ $5.25, $21 00


96 @ 2.25, 216 00


15 @ .75, 11 25


1 @ .50, 50


$248 75 per receipts on file, $220 00


Town clerk's fees :


115 @ 25c, 28 75


$248 75


SEALER OF WEIGHTS AND MEASURES


Fees for sealing,


$39 98


Overpayment to treasurer, 89


$40 87


Payments to treasurer,


$40 87


LIBRARY FINES


Fines, $30 82


Payments to treasurer,


$30 82


Fines January 1 to January 21, 1929,


$19 08


Payments to treasurer January 1 to 21, 1929, $18 38


Cash on hand January 21, 1929 (verified), 70


$19 08


PUBLIC SCALES


Due treasurer January 1, 1928, $ 15


Fees for weighing 6 00


$6 15


Payments to Department of Conservation,


97


DIVISION OF ACCOUNTS


Payments to treasurer, $3 15


Fees retained by weigher, 3 00


$6 15


Fees for weighing January 1 to 21, 1929, 75


Cash on hand January 21, 1929 (verified), 75


REVOLVER LICENSES


Licenses issued in 1927,


$12 00


Licenses issued in 1928, 12 00


$24 00


Payments to treasurer,


$24 00


CEMETERY-SALE OF LOTS


Receipts,


$370 00


Payments to treasurer, deposited in cemetery special fund, $370 00


H. AUGUSTA DODGE LIBRARY FUND


Sav. Deposits Total


On hand at beginning of year 1928,


$1,000 00 $1,000 00


On hand at end of year 1928, $1,000 00 $1,000 00


Receipts Payments


Income, $50 63 Transferred to town, $50 63


DR. JUSTIN ALLEN LIBRARY FUND


Sav. Deposits Total


On hand at beginning of year 1928,


$500 00 $500 00


On hand at end of year 1928 Receipts Payments


500 00 500 00


Income, $24 29


Transferred to town,


$24 29


98


HAMILTON TOWN REPORT


CEMETERY PERPETUAL CARE FUND


Sav. Deposits Total


On hand at beginning of year 1928,


$9,561 14 $9,561 14


On hand at end of year 1928,


$9,881 33 $9,881 33


Receipts


Payments


Income,


$454 32


Added to savings de- posits, $320 19


Bequests,


300 00


Care of lots, 296 60


$754 32


Transferred to town for


cemetery water supply, 137 53


$754 32


CEMETERY SPECIAL FUND


Sav. Deposits Total


On hand at beginning of year 1928,


$1,420 74 $1,420 74


On hand ate end of year 1928,


$1,858 60 $1,858 69


Receipts


Payments


Income,


$67 95


Added to savings de-


Sale of lots,


370 00


posits, $437 95


$437 95


$437 95


99


DIVISION OF ACCOUNTS


TOWN OF HAMILTON BALANCE SHEET-DECEMBER 31, 1928 GENERAL ACCOUNTS ASSETS


Cash :


In Banks and Office,


$14,021 06


Accounts Receivable :


Taxes :


Levy of 1924,


$4 20


Levy of 1925,


50 41


Levy of 1926,


4,272 88


Levy of 1927,


8,959 38


Levy of 1928,


37,454 29


$50,741 16


Special Assessments :


Moth 1926,


$22 91


Moth 1927,


58 62


Moth 1928,


170 13


551 66


Departmental :


Commonwealth of Massachusetts :


State Aid,


$210 00


Soldiers' Burial,


97 00


Health,


67 85


Public Welfare,


954 50


1,329 35


Overdrawn Account (to be appropriated) :


Fire, 1,136 79


$67,780 02


100


HAMILTON TOWN REPORT


LIABILITIES


Temporary Loans :


In Anticipation of Revenue,


$25,000 00


Maxwell Norman Bequest,


10,330 00


Tailings,


61 16


Dr. Justin Allen Library Fund Income,


107 27


H. A. Dodge ibrary Fund Income,


9 87


Surplus War Bonus Fund,


965 37


Unexpended Balance-Essex Street,


660 44


Overlays-Reserved for Abatements of Taxes :


Levy of 1924,


$4 20


Levy of 1925,


50 41


Levy of 1926,


1,186 52


Levy of 1927,


1,283 84


Levy of 1928,


2,302 53


4,827 50


Revenue-Reserved until Collected :


Special Assessment,


$551 66


Departmental, 1,329 35


1,881 01


Reserve Fund-Overlay Surplus,


3,874 66


Surplus Revenue,


20,062 74


$67,780 02


DEBT ACCOUNTS


ASSETS


Net Funded or Fixed Debt, $24,500 00


$24,500 00


101


DIVISION OF ACCOUNTS


LIABILITIES


East Schoolhouse Loan,


$7,000 00


Essex County Tuberculosis Hospital Loan,


15,000 00


Permanent Highway Loan,




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