USA > Massachusetts > Essex County > Hamilton > Town of Hamilton Annual Report 1932 > Part 3
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United Shoe Machinery Band, Music 137 50
Earl T. Wardwell Post, Music
50 00
282 19
TOWN REPORTS
Newcomb & Gauss, Printing
$315 12
Sadie Walker, Addressing enve- lopes 4 50
Forwarded $319 62
$481 84 $182,788 79
74
HAMILTON TOWN REPORT
Brought forward $319 62 $481 84 $182,788 79
W. J. Daley, Postage
51 24
John I. Hill
21 00
J. H. Perkins, Postage
5 80
397 66
TOWN CLOCK
W. Garran, Supervision $16 67
Hamilton Hardware Store, Oil
10
Lewis B. Norton, Expenses
2 08
Daley's Market, Oil
30
L. B. Norton, Supervision
6 25
25 40
AMERICAN LEGION
Hamilton Hardware Store, Rent $246 00 246 00
UNEMPLOYMENT ACCOUNT
Donations from Private Sources :
S. Tinkham, Labor $ 4 00
William Allen, Labor 4 00
R. Wilkinson, Labor 16 00
W. Deshon 9 00
33 00
BOILER INSURANCE
H. A. Daley
$61 15
61 15
Forwarded
$1,245 05 $182,788 79
75
FINANCIAL REPORT
Brought forward
$1,245 05 $182,788 79
TAILINGS
Alice Jones
$4 00 4 00
Total Recreation and Unclassified $1,249 05
CEMETERY
Salaries :
L. B. Norton, Commissioner $15 00
R. A. Whipple, Commissioner 15 00
George G. Haraden, Commissioner 15 00
George G. Haraden, Clerk 50 00
R. Wilkinson, Superintendent 923 50
$1,018 50
Supplies :
E. R. Abbott, Plowing out snow $ 4 00
Beverly Gas & Electric Light Co., Electricity 9 05
Charles Tire Co., Rubber hose 2 75
R. H. Chittick, Fertilizer 10 65
Chronicle Publishing Co., Sta- tionery 9 00
A. M. Cummings, Labor on car 1 00
Daley's Market, Supplies 44 46
Nathan H. Foster, Stationery 3 90
Hamilton Hardware Store, Tools 24 16 Hamilton Wenham Garage, Re- pairs 1 00
S. Malone, Sharpening tools 1 50
Forwarded
$111 47 $1,018 50 $184,037 84
76
HAMILTON TOWN REPORT
Brought forward
$111 47 $1,018 50 $184,037 84
Morse & Dickinson, Engineers 36 00
T. A. Moynihan, Fertilizer 7 40
L. B. Norton, Expense 2 00
Registry of Deeds 4 00
Registry of Motor Vehicles 2 00
John J. Rhodes, Painting signs 13 00
Sellman's Filling Station, Gas
12 58
R. Skeffington, Rubber stamp
1 00
J. W. Smith, Repairing lawn mowers
16 50
R. Stone, Sharpening lawn mowers
7 50
F. P. Trussell, Carpenter serv- ice 2 70
Joseph Wood, Flowers
9 20
W. J. Daley, Postage
2 00
A. C. Lunt, Garden hose
2 80
A. W. Day, Truck
3 00
George W. Fitz, Plumbing 102 04
H. Back, Repairing truck
5 00
Patrick J. Kehoe, Peat moss 4 00
Hamilton Gardens, Flowers
8 75
352 94
Labor :
J. Badger
$34 50
F. Cameron
38 50
R. Cameron
8 75
W. Deshon
49 25
M. Donlon, Jr.
28 25
Forwarded
$159 25
$1,371 44 $184,037 84
77
FINANCIAL REPORT
Brought forward $159 25 $1,371 44 $184,037 84
G. Haraden
2 50
E. M. Haraden
12 00
G. Morse
2 00
E. H. Sargeant
27 00
F. H. Whipple 24 75
227 50
Total Cemetery
1,598 94
INTEREST
Burr, Gannett & Co., Discount
on Temporary Loan $ 938 52
Blake Bros. & Co., Discount on Temporary Loan 668 19
Merchants National Bank, Sa- lem, Interest on High School Loan 4,266 52
E. H. Rollins & Sons, Interest on East School and Tubercu-
losis Hospital Loan 660 00
$6,533 23
MUNICIPAL INDEBTEDNESS
Temporary Loans :
Anticipating revenue
$80,000 00
General Loans :
New High School Loan
6,000 00
A. D. Walsh School Loan
1,000 00
Tuberculosis Hospital Loan
1,000 00
Total Payments Municipal Indebtedness $88,000 00
Forwarded
$280,170 01
78
HAMILTON TOWN REPORT
Brought forward
$280,170 01
AGENCY AND TRUST AGENCY
Commonwealth of Massachusetts,
Nat. Bank Tax $2 90
Nat. Bank Tax, 1930 38 25
Trust Co. Tax, 1930 1 35
Commonwealth of Massachusetts.
Special State Tax $ 700 00
County of Essex 7,058 44
Commonwealth of Massachusetts,
State Tax 7,410 00
Commonwealth of Massachusetts, State Aid 452 97
Commonwealth of Massachusetts,
Veteran Exemption 1 94
Commonwealth of Massachusetts, State Parks
2 73
County of Essex,
Dog Licenses
111 60
$15,785 18
TRUST Endowed Lot Funds
G. E. Roberts Lot
$100 00
A. Crowley Lot
100 00
Henry Trefry Lot
100 00
Myrtle Lovering Lot
100 00
Mary Rowe Lot 100 00
D. A. Nason Lot
100 00
Charles A. Smerage Lot
100 00
Special Cemetery Funds
250 00
$950 00
Forwarded
$296.905 19
79
FINANCIAL REPORT
Brought forward
$296,905 19
REFUNDS
Chester A. Foster, Overpayment
Taxes $ 86
William S. Forbes, Refund Excise 40
Harold B. Roper, Refund Excise 1 51
T. F. Hansbury, Refund Excise 1 22
Beatrice Corcoran, Refund Excise 5 26
Charles E. McDonald, Refund Excise 1 80 H. E. Porter, Refund Excise 6 98
John Turner, Refund Excise 2 49
Lucinda Foster, Refund Excise 1 20
George Bunce, Moth 1931 Refund 74
Kenneth E. Lombard, Motor Excise
Refund 7 18
Mae E. Knowlton, Motor Excise Refund 9 45
William A. Caldwell, Jr., Motor Ex- cise Refund 4 69
Jonathan Lamson, Motor Excise Re- fund 10 56
Commonwealth of Massachusetts,
Refund Old Age Assistance 1 00
Almont S. Elwell, Refund Motor Excise 2 49
Walter P. Blanchard, Refund Motor Excise 1 29
Olive P. Welch, Refund Motor Excise 3 15
Bayard Tuckerman, Jr., Refund Motor Excise 4 20
Forwarded $73 47
$296,905 19
80
HAMILTON TOWN REPORT
Brought forward $73 47 $296,905 19
R. Faulkner, Refund Motor Excise 6 08 Mabel Stillings, Refund Motor Excise 2 99 Ellen J. McLean, Refund Motor Ex- cise 4 74
Sumner Pingree, Refund Motor Ex- cise 14 50
Mary Ryan, Refund Motor Excise 3 98
Peter MacCurrach, Refund Motor Excise 2 19
Joseph J. Hopkins, Refund Motor Excise 3 43
Walter I. Fowler, Refund Motor Ex- cise 2 16
Thomas J. Keough, Refund Motor Excise 4 34
William O'Brien, 1932 Taxes 2 00
George S. Mandell, Motor Excise 1 40
Patrick Foley, Motor Excise 5 04
William S. Forbes, Jr., Motor Excise 1 49
Mildred T. Morton, Motor Excise 1 59
Charles F. Poole, Motor Excise 5 74
Norman D. Vaughan, Motor Excise 7 26
Francis Cummings, Motor Excise 2 24 Total Refunds $144 64
Forwarded
$297,049 83
81
FINANCIAL REPORT
Brought forward
$297,049 83
BALANCES
Cash, Dec. 31, 1932 $11,887 27
$308,937 10.
TRANSFERS
(RESERVE FUND)
1932 Dec. 31 Election and Regis- tration $8 89
1932
Mar. 8 Appropriation $3,000 00
Town Hall 168 40
Fire Dept. 447 68
Home Street, Drainage 368 66
Asbury Street,
Construction 460 95
Snow Removal
924 14
Moulton Street, Cistern 135 61
Cemetery Dept.
98 94
Total Transfers $2,613 27
Dec. 31
Balance
386 73
$3,000 00
$3,000 00
A
TOWN OF HAMILTON Balance Sheet, December 31, 1932 GENERAL ACCOUNTS
ASSETS
LIABILITIES
Cash on hand
$11,887 27
Outstanding Tax Accounts :
Levy of 1931, Taxes
$734 87
Levy of 1932, Taxes
27,608 04
Old Age Assistance, 1932
3 00
Appropriation Balances :
Motor Vehicle Excise :
Levy of 1931
2 06
Levy of 1932
231 23
Trust Fund Income :
233 29
Special Assessment :
Moth 1931
93
Moth 1932
153 80
Surplus War Bonus Funds
965 37
Dog Licenses (Due County)
2 00
Special State Tax -- Old Age Asst.
13 00
Com. of Mass .:
State Aid
260 00
Old Age Assistance
126 00
Public Welfare
1,493 70
1,879 70
Overdrawn Accounts :
Soldiers' Exemptions
1 94
Police Dept.
242 93
Public Welfare
2,453 42
111 52
Soldiers' Relief
483 50
9,004 08
3,181 79
30,763 58
$45,682 69
Overlay for Abatement of Taxes : Levy of 1931 $889 58
Levy of 1932 1.306 46
$2,196 04
28,345 91
New High School Bldg. 72 64
Selectmen Unemployment Acct. 264 95
337 59
Allen Library Fund Income 10 66
Dodge Library Fund Income 11 13
21 79
154 73
Accounts Receivable :
Revenue Accounts (Reserved until collected ) : Motor Vehicle Excise Tax Revenue 233 29
Special Assess. Revenue 154 73
Departmental Revenue 1,879 70
2,267 72
Tailings Account (Outstanding Checks prior to Jan. 1, 1932) Overlay Reserve (Surplus Overlay) Excess and Deficiency (Surplus)
$45,682 69
DEBT ACCOUNT
Net Bonded Debt
$118,000 00
High School Building Loan
$104,000 00
Tuberculosis Hospital Loan A. D. Walsh School Loan
11,000 00 3,000 00
$118,000 00
$118,000 00
TRUST AND INVESTMENT FUNDS
Trust and Investment Funds : Cash and Securities
$16,234 06
Cemetery Perpetual Care Funds
$11,729 25
Special Cemetery Fund
2,622 95
Dodge Library Fund
1,039 09
Allen Library Fund Maxwell Norman Fund
539 53
303 24
$16,234 06
$16,234 06
84
HAMILTON TOWN REPORT
RECAPITULATION OF DEPARTMENTAL EXPENSES
Appropriation
Expended
Unexpended Balance
Selectmen
$1,200 00
$1,198 93
$1 07
Selectmen Unemployment Acct.
6,500 00
6,235 05
264 95
Accounting
1,300 00
1,294 39
5 61
Treasury
1,000 00
997 85
2 15
Collector
1,200 00
1,189 92
10 08
Assessors
1,800 00
1,761 92
38 08
Other Finance Accounts
50 00
22 00
28 00
Town Clerk
650 00
632 12
17 88
Election and Registration :
Appropriation
$1,000 00
From Reserve
8 89
1,008 89
1,008 89
0 00
Town Hall :
Appropriation
$2,000 00
From Reserve
168 40
2,168 40
2,168 40
0 00
Police :
Appropriation
$2,000 00
Overdraft
242 93
2,242 93
2,242 93
0 00
Fire Department :
Appropriation
$2,800 00
Refund
170 00
From Reserve
447 68
3,417 68
3,417 68 0 00
85
FINANCIAL REPORT
Appropriation
Expended
Unexpended Balance
Fire Special
500 00
476 50
23 50
Sealer
350 00
327 56
22 44
Petroleum Inspector
25 00
18 50
6 50
Moth (Town)
2,000 00
1,999 19
81
Moth (Private Property)
1,500 00
1,425 75
74 25
Tree Warden
1,000 00
999 84
16
Forest Fire Warden
200 00
116 71
83 29
Game Warden
15 00
10 00
5 00
Health
2,400 00
1,974 07
425 93
Inspector of Animals
75 00
29 50
45 50
Highway :
Appropriation
$12,000 00
Refund
31 50
12,031 50 12,027 47
4 03
Home Street Drainage
Appropriation
$2,500 00
From Reserve 368 66
2,868 66
2,868 66
0 00
Moulton Street Drainage :
Appropriation
$2,000 00
From Reserve
135 61
2,135 61
2,135 61
0 00
Asbury Street :
Appropriation
$8,000 00
From Reserve
460 95
8,460 95
8,460 95
0 00
Maple Street
2,900 00
2,889 00
11 00
Snow :
Appropriation $4,000 00
From Reserve
924 14
4,924 14
4,924 14 0 00
86
HAMILTON TOWN REPORT
Appropriation Expended
Unexpended Balance
Street Lighting
8,250 00 8,218 42
31 58
Public Welfare :
Appropriation $7,500 00
Overdraft 2,453 42
9,953 42
9,953 42
0 00
State Aid
400 00
260 00
140 00
Soldiers' Relief :
Appropriation
$1,200 00
Overdraft
483 50
1,683 50
1,683 50
0 00
Schools :
Appropriation
$45,477 21
Refund
1 15
Dog Tax
382 79
45,861 15
44,752 59
1,108 56
Schools (Special)
600 00
347 85
252 15
New High School Bldg.
Balance
$46,478 29
Appropriation
1,950 00
Refund
153 47
48,581 76 48,509 12
72 64
So. School Alterations :
Appropriation $1,800 00
Refund
200 00
Refund
224 50
Refund
222 00
Refund
16 25
2,462 75 2,451 10
11 65
87
FINANCIAL REPORT
Appropriation
Expended
Unexpended Balance
South School (Grading Grounds)
500 00
491 75
8 25
Public Library :
Appropriation $2,000 00
Income Trust Funds 74 00
2,074 00
2,073 57
43
Parks
200 00
199 65
35
Memorial Day
300 00
282 19
17 81
Town Reports
400 00
397 66
2 34
Town Clock
50 00
25 40
24 60
American Legion
250 00
246 00
4 00
Reserve Fund
3,000 00
2,613 27
386 73
Boiler Insurance
150 00
61 15
88 85
Cemetery :
Appropriation
$1,500 00
From Reserve
98 94
1,598 94
1,598 94
0 00
Interest
8,000 00
6,533 23
1,466 77
Balance of Appropriations Unexpended
$4,686 94
CEMETERY PERPETUAL CARE FUNDS December 31, 1932
NAME
Endowment
Balance Jan. 1, 1932
Receipts 1932
Payments 1932
Balance Dec. 31, 1932
Abbott, M. K.
$200 00
$301 95
$13 70
$10 00
$305 65
Allen, Albert F.
100 00
109 55
: 97
4 75
109 77
Allen, Dr. D. S.
300 00
485 17
22 07
18 00
489 24
Allen, Dr. Justin
100 00
109 76
4 97
4 00
110 73
Andrews, Horace E.
100 00
119 33
5 73
5 00
120 06
Austin, Delia
100 00
119 11
5 90
20 00
105 01
Ayres Fund
150 00
188 44
8 55
10 00
186 99
Ayres, Frederick H.
100 00
107 88
5 33
+
00
109 21
Bean, Ellen A.
100 00
123 30
5 61
5 00
123 91
Bradstreet, John
200 00
234 13
11 62
7 00
238 75
Brewer, Alice
100 00
107 63
5 32
00
108 95
Brown, Elizabeth
100 00
114 08
5 18
5 00
114 26
Burnham, Amos A.
100 00
113 67
5 15
4 75
114 07
Burnham, Choate
175 00
198 36
9 01
10 00
197 37
Burton, F. J. and P. W.
100 00
110 73
5 29
8 00
108 02
Butler, Nathaniel
100 00
109 92
5 25
5 00
110 17
Chadwick, Alden
100 00
111 42
5 51
5 00
111 93
Chandler, William
100 00
108 02
5 35
4 00
109 37
Colwell, Ernest G.
100 00
106 73
5 28
4 00
108 01
Crowley, Bertha
100 00
101 96
. . . .
101 96
Cutler, Temple (new)
75 00
81 15
3 90
2 50
82 55
Cutler, Temple (old)
75 00
83 30
3 99
2 50
84 79
Dane, Ephraim A.
108 00
109 62
5 25
4 00
110 87
Dane, Francis
1000 00
1078 53
49 06
25 00
1102 59
Dane, Joseph F.
100 00
110 26
5 29
6 00
109 55
Dane, Luther
100 00
121 84
5 51
5 00
122 35
Davenport, Jabez K.
100 00
108 49
4 91
5 00
108 40
NAME
Endowment
Balance Jan. 1, 1932
Receipts 1932
Payments 1932
Balance Dec. 31, 1932
Dodge, Edward W.
100 00
116 73
5 58
10 00
112 31
Dodge, H. Augusta
200 00
337 59
15 34
10 00
342 93
Dodge, James E.
100 00
124 42
5 96
10 00
120 38
Dodge, Joseph T.
100 00
113 99
5 15
10 00
109 14
Dufton, Joseph W.
100 00
113 19
5 44
5 00
113 63
Ellis, Emily
100 00
115 24
5 71
9 00
111 95
Elwell, J. E. and Gertrude
100
00
117 57
5 82
5 00
118 39
Fillebrown, H. R.
50 00
54 06
2 59
3 00
53 65
Gamboa, Joseph
100 00
101 67
02
4 00
102 69
Gleason, William H.
100 00
111 57
5 07
6 00
110 64
Goodhue, Samuel G.
100 00
102 94
4 91
4 00
103 85
Graham, Charles E.
50 00
54 06
2 59
3 00
53 65
Hayes, Olivia
100 00
112 20
5 56
7 00
110 76
Haynes, George T.
100 00
112 31
09
5 00
112 40
Henry, Mary R.
75 00
84 97
4 06
00
86 03
Hobbs, Franklin
100 00
103 77
5 13
4 00
104 90
Horne, Thomas
100 00
122 60
5 86
5 00
123 46
Kimball, Susan A.
150 00
164 08
88
7 00
164 96
Kinsman, Jacob
100 00
123 25
5 61
8 00
120 86
Knowlton, George K.
100 00
124 27
5 96
8 00
122 23
Knowlton, Isaac F.
200 00
259 66
12 47
8 00
264 13
Knowlton, John H.
100 00
108 38
5 36
4 00
109 74
Knowlton, Joseph
100 00
106 96
5 29
4 00
108 25
Lovering, Joseph P.
100 00
115 73
5 54
5 00
116 27
Lovering, Myrtle B.
100 00
100 00
. . . .
100 00
Mason, Arthur
100 00
123 14
5 92
5 00
124 06
McDonald, Robert
100 00
108 75
5 38
5 00
109 13
McNeil, Hattie
100 00
119 23
5 73
10 00
114 96
Nason, Daniel A.
100 00
. .
100 00
. . .
100 00
Neal, George A.
50 00
51 23
2 53
2 50
51 26
Neal, Nirum A.
50 00
51 23
2 53
2 50
51 26
.. .
92
HAMILTON TOWN REPORT
INVESTMENT FUNDS SPECIAL CEMETERY FUND
Principal
Interest
Total
Savings Bank Deposit at begin- ning of year
$2,145 00
$114 33
$2,259 33
Deposited in Savings Bank in
1932
250 00
113 62
363 62
Savings Bank Deposit at end
of year $2,395 00
$227 95 $2,622 95
MAXWELL NORMAN FUND
Savings Bank Deposit at begin-
ning of year $289 35
Income in 1932 13 89
Savings Bank Deposit at end
of year
$303 24
PUBLIC LIBRARY TRUST FUNDS H. AUGUSTA DODGE FUND
Savings Bank Deposit at beginning of year $1,050 63
Savings Bank Deposit at end of year
1,039 09
RECEIPTS
PAYMENTS
Withdrawn from Savings
Transferred to Town
$62 00
Deposits
$11 54
Income 50 46
$62 00 $62 00
93
FINANCIAL REPORT
DR. JUSTIN ALLEN FUND
Savings Bank Deposit at beginning of year
$525 46
.
Savings Bank Deposit at end of year
539 53
RECEIPTS
PAYMENTS
Income $26 07 Added to Savings De- posits $14 07
Transferred to Town 12 00
$26 07 $26 07
GEORGE GIBNEY HARADEN
Town Accountant
TREASURER'S CASH
Balance January 1, 1932
Receipts 1932
$ 58,677 60 250,259 50
$308,937 10
Payments 1932
$297,049 83
Balance December 31, 1932
11,887 27
$308,937 10
Balance December 31, 1932, per cash book $11,887 27
Cash Variation 06
$11,887 33
Balance December 31, 1932, per check books:
Merchants National Bank, Salem $8,098 28
Naumkeag Trust Company, Salem 2,571 47 Cash in office December 31, 1932, Verified 1,217 58
$11,887 33
94
HAMILTON TOWN REPORT
MERCHANTS NATIONAL BANK, SALEM
Balance December 31, 1932 per statement $12,334 69
Balance December 31, 1932, per check book $8,098 28 Outstanding checks December 31, 1932, per list 4,236 41
$12,334 69
NAUMKEAG TRUST COMPANY, SALEM
Balance December 31, 1932, per statement $3,121 13
Balance December 31, 1932, per check book $2,571 47
Outstanding checks December 31, 1932, per list 549 66
$3,121 13
Yours respectfully,
ANNIE E. WOODBURY
Treasurer
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 Fiscal Year Ending DECEMBER 31, 1932
Made in Accordance with the Provisions of Chapter 44, General Laws
January 23, 1933
REPORT OF AN AUDIT OF ACCOUNTS
THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CORPORATIONS AND TAXATION DIVISION OF ACCOUNTS
STATE HOUSE, BOSTON
January 23, 1933.
To the Board of Selectmen
Mr. George E. Smith, Chairman Hamilton, Massachusetts
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the town of Hamilton for the fiscal year ending Decem- ber 31, 1932, made in accordance with the provisions of Chapter 44 of the General Laws. This is in the form of a report made to me by Mr. Edward H. Fenton, Chief Accountant of this Division.
Very truly yours, THEODORE N. WADDELL
TNW :GY
Director of Accounts
98
HAMILTON TOWN REPORT
REPORT OF EXAMINER
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 books and accounts of the town of Hamilton for the fiscal year ending December 31, 1932, and report thereon as follows :
The financial transactions of the town as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection were examined.
The town accountant's books and records were examined and checked. The recorded receipts were compared with the treasurer's cash book and with the records of all other departments collecting money for the town or committing bills for collection, while the recorded payments were checked with the treasury warrants and with disbursements shown on the treasurer's books.
The appropriations, loans, and transfers voted at town meetings were listed from the town clerk's records and checked to the town accountant's appropriation ledger accounts.
The ledger was analyzed and the necessary adjusting entries were made, after which a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on December 31, 1932.
The town treasurer's books and accounts were examined and checked. The recorded receipts were analyzed and compared with the various departmental records, with the other sources from which money is paid into the town treasury, and with the accountant's books. The disbursements were checked with the warrants issued by the selectmen authorizing the treasurer to dis- burse town funds.
99
DIVISION OF ACCOUNTS
The outstanding debt was verified, and the debt and interest falling due within the year were checked with the payments and with the cancelled notes and coupons on file.
The cash balance as of December 31, 1932, was reconciled with statements received from the banks where town funds are depos- ited.
The savings bank books representing the investments of trust funds in the custody of the town treasurer were examined. The income and expenditures were checked and found to be properly recorded.
The computation of the tax rate by the assessors was checked and it was noted that appropriations from available funds were not considered in the determination of the tax rate. In this con- nection, attention is called to Section 23, Chapter 59, General Laws, which requires that the assessors raise all sums appropriated since the last preceding annual tax assessment, and which also provides that deductions on account of appropriations voted from available funds in the treasury may be made by the assessors only upon the approval of the Commissioner of Corporations and Taxa- tion. All appropriations voted by the town, whether they are to be raised by taxation or transferred from available funds in the treasury, should therefore be certified by the town clerk to the assessors, as required by Section 15-A, Chapter 41, General Laws.
The accounts of the tax collector were examined and checked. The commitments were added, the collections, as recorded, were compared with the treasurer's and the accountant's books, the abatements were checked to the assessors' record of abatements granted, and the outstanding accounts were listed and proved to the accountant's ledger balances. As a further verification of the outstanding accounts, notices were mailed to a large number of persons whose names appeared on the books as owing money to the town, the replies received thereto indicating that the outstand- ing accounts, as listed, are correct.
100
HAMILTON TOWN REPORT
The town clerk's records of sporting and dog licenses issued were examined, and the payments to the Division of Fisheries and Game, the county treasurer, and the town treasurer were verified.
In addition to the above-mentioned departments and accounts, the records of all other departments receiving money for the town or committing bills for collection were also examined.
The officials' surety bonds providing for the faithful perform- ance of their duties were examined and found to be in proper form.
In addition to the balance sheet, there are appended to this. report tables showing a reconciliation of the treasurer's cash, sum- maries of the various tax and departmental accounts, as well as tables showing the condition and transactions of the trust funds.
For the courtesies extended and the assistance rendered by the various town officials during the process of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
EHF : GY
EDW. H. FENTON
Chief Accountant.
101
DIVISION OF ACCOUNTS
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1932,
$ 58,677 60 250,259 50
Receipts 1932
$308,937 10
Payments 1932, $297,049 83
Balance December 31, 1932,
11,887 27
$308,937 10
Balance December 31, 1932, per cash book, $11,887 27 Cash variation, 06
$11,887 33
Balance December 31, 1932, per check books: Merchants National Bank, Salem, $8,098 28 Naumkeag Trust Company, Salem, 2,571 47 Cash in office December 31, 1932, verified, 1,217 58
$11,887 33
MERCHANTS NATIONAL BANK, SALEM
Balance December 31, 1932, per statement, $12,334 69
Balance December 31, 1932, per check book, $8,098 28 Outstanding checks December 31, 1932, per list, 4,236 41
$12,334 69
NAUMKEAG TRUST COMPANY, SALEM
Balance December 31, 1932, per statement, $3,121 13 Balance December 31, 1932, per check book, $2,571 47 Outstanding checks December 31, 1932, per list, 549 66
$3,121 13
102
HAMILTON TOWN REPORT
TAXES-1931
Outstanding January 1, 1932,
$23,656 45
Payments to treasurer,
$22,526 67
Abatements, 392 69
Taxes 1931 reported as taxes 1932, 2 00
Taxes 1931 reported as moth 1931, 22
Outstanding December 31, 1932, per list, 734 87
$23,656 45
TAXES-1932
Commitment per warrant, $140,081 59
Additional commitment, 21 85
Abatement after payment, refunded, 2 00
Taxes 1931 reported as taxes 1932,
2 00
Moth 1932 reported as taxes 1932,
3 93
$140,111 37
Payments to treasurer,
$111,483 63
Abatements, 1,019 70
Outstanding December 31, 1932, per list, 27,608 04 1
$140,111 37
OLD AGE ASSISTANCE TAXES-1931
Outstanding January 1, 1932,
$49 00
Additional commitment, 4 00
$53 00
Payments to treasurer,
$52 00
Adjustment of commitment,
1 00
$53 00
103
DIVISION OF ACCOUNTS
OLD AGE ASSISTANCE TAXES-1932
Commitment per warrant, $700 00
Moth 1932 reported as old age assistance taxes, 17 57
$717 57
Payments to treasurer,
$714 57
Outstanding December 31, 1932, per list,
3 00
$717 57
MOTOR VEHICLE EXCISE TAXES-1930
Outstanding January 1, 1932, $3 14
Abatement after payment, refunded, 86
$4 00
Abatements,
$4 00
MOTOR VEHICLE EXCISE TAXES-1931
Outstanding January 1, 1932, $250 39
Additional commitment, 4 00
Abatement after payment, refunded, 17 19
Overpayment to treasurer, adjusted,
03
Payments to treasurer,
$235 36
Abatements, 34 19
Outstanding December 31, 1932, per list, 2 06
$271 61
$271 61
104
HAMILTON TOWN REPORT
MOTOR VEHICLE EXCISE TAXES-1932
Commitment per warrant, $6,262 90
Abatements and payments, refunded, 122 85
$6,385 75
Payments to treasurer, $5,887 66
Abatements, 266 84
Motor vehicle excise taxes reported as interest 02
Outstanding December 31, 1932, per list, 231 13
Cash on hand December 31, 1932, 10
$6,385 75
MOTH ASSESSMENTS-1931
Outstanding January 1, 1932, $255 80
Abatement after payment, refunded, 74
Taxes 1931 reported as moth, 22
$256 76
Payments to treasurer, $253 99
Abatements, 1 84
Outstanding December 31, 1932, per list, 93
$256 76
MOTH ASSESSMENTS-1932
Commitment per warrant,
$1,269 54
Commitment list in excess of warrant, 12 00
$1,281 54
Payments to treasurer, $1,103 66
Abatements, 2 58
Moth reported as taxes 1932, 3 93
Moth reported as old age assistance taxes 1932, 17 57
Outstanding December 31, 1932, per list, 153 80
$1,281 54
105
DIVISION OF ACCOUNTS
TOWN CLERK
DOG LICENSES CLARENCE S. KNOWLTON, Clerk
Licenses issued January 1 to December 2, 1932 :
Males and spayed females, 110 @ $2.00, $220 00
Females, 31 @ $5.00, 155 00
Breeder's, 1 @ $25.00, 25 00
Breeder's, 1 @ $50.00, 50 00
$450 00
Payments to county treasurer January 1 to December 2, 1932, $411 20
Payments to town treasurer January 1 to December 2, 1932, 10 20
Fees retained January 1 to December 2,
1932, 143 @ 20c, 28 60
$450 00
WILLIAM H. WOODASON, Clerk
Licenses issued December 3 to 31, 1932 :
Males and spayed females, 22 @ $2.00, $44 00
Females, 8 @ $5.00, 40 00
Breeder's, 1 @ $25.00, 25 00
Overpayment to town treasurer, 60
$109 60
Payments to town treasurer December 3 to 31, 1932, $103 40
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