USA > Massachusetts > Essex County > Hamilton > Town of Hamilton Annual Report 1935 > Part 3
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McCall's Magazine, Magazine 4 00
McGraw-Hill Book Co., Books 6 30
Literary Digest, Magazine 8 00
Popular Mechanics, Magazine 5 00
National Geographic Society,
Magazine 6 00
N. E. News Co., Book 1 88
Reader's Digest, Magazine 5 00
Chas. Scribner's Sons, Books
37 50
St. Nicholas, Magazine 6 00
R. W. Wagner Co., Books 120 79
Ward's, Stationers, Book Ends 22 80
Forwarded
$1,466 49
$161,374 28
72.
HAMILTON TOWN REPORT
Brought forward $1,466 49 $161,374 28
H. W. Wilson Co., Books 18 50
Field & Stream, Magazine 2 50
International Magazine Co.,
Magazine 2 00
Theo. Presser Co., Books 4 00
Redbook Magazine, Magazine 6 00
A. O. Smith, Painting Branch Library 72 50
R. E. Larson, Mgr., Magazine 5 00
Munn & Co., Inc., Magazine 7.00
J. S. Perley, Curtains 6.25
J. S. Perley, Extra Services 25 00
Good Housekeeping, Magazine 5 00 F. P. Trussell, Repairs Branch 64 44 McFadden Publishing Co.,
Magazine 4 00
Dodd, Mead Co., Books 6 10
Virginia Lyons, Books : 36 46
Jean Karr, Books 74 73
Literary Guild of America,
Books
21 00
1,826 97
2,451 97
RECREATION
:
PARKS
George W. Morse, Labor $83 50
William Morse, Labor 20 00
0 · Forwarded $103 50
$163,826 25
73
FINANCIAL REPORT
Brought forward $103 50 $163,826 25
Winfield Hughes, Labor 4 50
A. C. Cummings, Transportation 2 00
Hamilton Hdwe. Store, Supplies 2 50
R. A. Whipple, Truck 15 00
Daley's Market, Supplies 2 40
F. B. Crowell, Painting Cannon 18 00
J. J. Melansen, Sharpening Lawn Mower 2 00
149 90
UNCLASSIFIED
MEMORIAL DAY
Dorothy Greeley, Typing $ 5 40
Disabled Ex-Service Men's Ex- change 17 58
'Annunciation Drum Corps 50 00
Cape Ann Community Band 100 00
Hamilton Gardens, Flowers 30 00
202 98
TOWN REPORTS
M. N. Babcock, Delivering $ 5 00
E. Frederick, Delivering 5 00
E. M. Haraden, Delivering 5 00
H. Hughes, Delivering 3 50
E. Sargeant, Delivering 5 00
G. Sargeant, Delivering 6 50
Forwarded $30 00
$164,179 13
74
HAMILTON TOWN REPORT
Brought forward $30 00
$164,179 13
F. Tree, Jr., Delivering 4 00
R. S. Bauer Co., Envelopes 15 50
W. J. Daley, P. M. 18 00
Lightning Dispatch, Expressage 2 75
Newcomb & Gauss, Printing 516 34
Margaret Sargeant, Typing 2 70
589 29
TOWN CLOCK
Lewis B. Norton, Care
$45 84
Sydney Smith, Care 4 16
50 00
AMERICAN LEGION
Hamilton Hdw. Store, Rent $240 00
Beverly Gas & Electric Co., Light 27 83
267 83
INSURANCE
Obrion, Russell & Co., Town
Buildings
$1,323 96 1,323 96
BOILER INSURANCE
H. A. Daley $71 38 71 38
ESTIMATED REVENUE
Com. of Mass., Nat. Bank Tax,
1934 $2 83 2 83
Forwarded
$166,484 42
75
FINANCIAL REPORT
Brought forward
$166,484 42
CEMETERY
R. H. Wilkinson. Supt. $947 50
Commissioners :
Lawrence Foster, Salary 15 00
L. B. Norton, Salary 15 00
R. A. Whipple, Salary 15 00
R. A. Whipple, Clerk 50 00
$1,042 50
Other Expenses :
Geo. Morse, Labor $1 00
William Morse, Labor 1 00
Alex. Begg, Repairs 10 49
Charles E. Alden, Tools 1 95
Beverly Gas & Electric Co., Current 7 00
Burnham & Dodd, Repairs 13 20
G. H. Barney, Plowing 40 00
Conway's Pharmacy, First Aid Kit 5 60
L. Lamson, Truck 21 00
Charles Bruening
5 57
R. H. Chittick, Fertilizer
63 91
R. Cameron, Plants 9 45
J. Dodge, Inspecting Car 50
Wm. J. Daley, P. M., Stamps 10 00
Daley's Mkt., Supplies 10 10
O. A. Duquette, Sharpening Mowers 8 63
Forwarded $209 50
$166,484 42
76
HAMILTON TOWN REPORT
Brought forward $209 50 $166,484 42
Essex Co. Cooperative Assn.,
Seed and Fertilizer 40 16
A. W. Day, Truck 31 50
Greenlaw Electric Co., Electric Work 156 25
Hamilton Gardens, Flowers 49 66
Hamilton Hdwe. Store, Hdwe. 25 67
Manning Sales Co., Rakes 2 50
J. J. Melansen, Sharpening Mowers 12 80
T. A. Moynihan, Cement 4 50
J. F. Pope & Son, Lumber 73 83
Registry of Motor Vehicles, Registering Truck 2 00
Sellman's Filling Station, Gas 9 44
Silver's Supply Co., Supplies 16 04
F. P. Trussell, Repairs 68 82
Welch & Moynihan, Truck 10 50
C. A. Whipple, Repairs to Truck 31 55
F. H. Whipple, Truck 10 50
Alden Southwick, Truck 31 50
T. W. Maione, Truck 21 00
L. Thompson, Truck 21 00
828 62
1,871 12
Forwarded
$168,355 54
FINANCIAL REPORT
Brought forward
$168,355 54
INTEREST
Merchants
National
Bank,
Salem, Interest on Tempo- rary Loan $ 87 00
Merchants
National
Bank,
Salem, Interest on High School Bonds 1,610 00
Merchants
National
Bank,
Salem, Interest on High
School Bonds 1,505 00
Day Trust Co., Interest on Temporary Loan 116 40
Day Trust Co., Interest on
Tuberculosis Hospital Bonds 361 25
Day Trust Co., Interest on
East School Bonds 22 50
3,702 15
MUNICIPAL INDEBTEDNESS
High School Loan
$6,000 00
A. D. Walsh School Loan 1,000 00
Tuberculosis Hospital Loan 1,000 00
8,000 00
Temporary Loan :
Anticipating Revenue
$70,000 00
70,000 00
Forwarded
$250,057 69
78
HAMILTON TOWN REPORT
Brought forward
$250,057 69
AGENCY AND TRUST (AGENCY)
County of Essex, Co. Tax $7,767 67
County of Essex, Dog Licenses 711 20
F. L. Rauscher, Collecting Stray Dogs 70 00
Com. of Mass., State Tax
8,100 00
Com. of Mass., Auditing 297 02
Com. of Mass., Penalty
1 00
Com. of Mass., State Parks
64 92
17,011 81
AGENCY AND TRUST (TRUST)
Salem Five Cents Savings
Bank, Sale of Cemetery Lots $120 00
Beverly Savings Bank, Perpet-
ual Care Cemetery Lots 100 00
220 00
REFUNDS
Motor Vehicle Excise Tax -
Sundry Persons 179 42
Sundry Refund of Taxes
498 27
Total Disbursements 1935
$267,967 19
Balance Cash, December 31, 1935
1,354 49
$269,321 68
79
FINANCIAL REPORT
TRANSFERS (RESERVE FUND)
1935 Nov. 18 Public Welfare
1935
Mar. 12 Appropriation $6,928 00
Election and Registration State Aid
$2,000 00
24 00
80 00
Dec. 30
Town Hall
166 38
Fire Dept.
339 95
Public Welfare 1,995 03 School 195 99 Selectmen, Un- employment 2,126 65
$6,928 00
$6,928 00
TOWN OF HAMILTON Balance Sheet, December 31, 1935 GENERAL ACCOUNTS
ASSETS
LIABILITIES AND RESERVES
Cash :
Surplus War Bonus Fund
$965 37
In Banks and Office
$1,354 49
Tailings
111 52
Accounts Receivable :
Cemetery Sale of Lots Fund
10 00
Taxes :
Special State Tax, Old Age Assistance
15 00
Levy of 1935
34,902 71
Appropriation Balances
9,559 08
Motor Vehicle Excise Taxes : Levy of 1935
340 42
Tax Titles
$1,493 38
Tax Title Possessions 101 12
1,594 50
1,982 73
Departmental :
Dog Officer (due from County) $70 00
Highway 13 50
State and County Aid to Highways, Chapter 90
2,408 35
Health
111 80
Public Welfare :
Temporary Aid
567 43
Mothers' Aid
379 99
Old Age Assistance
450 01
State Aid
460 00
Overlay Deficit 1934
$ 76 39
Overlay Deficit 1935
2,193 74
To be provided for by Assessors
2,270 13
5,569 83
Revenue Reserved Until Collected : Motor Vehicle Excise Tax $ 340 42
Tax Title
1,594 50
Departmental
3,917 65 24,774 88
Surplus Revenue
4,461 08
$44,923 33
$44,923 33
Reserve Fund-Overlay Surplus
DEBT ACCOUNTS
Net Funded or Fixed Debt
$94,000 00
Essex County Hospital Loan High School Building Loan
$ 8,000 00 86,000 00
$94,000 00
$94,000 00
TRUST ACCOUNTS
Trust and Investment Funds : Cash and Securities
$17,750 79
Dr. Justin Allen Library Fund
$ 503 98
H. Augusta Dodge Library Fund 1,023 43
Cemetery Perpetual Care Funds
12,504 47
Cemetery Sale of Lots Fund 3,384 13
Maxwell Norman Fund 334 78
$17,750 79
$17,750 79
82
HAMILTON TOWN REPORT
RECAPITULATION OF DEPARTMENTAL EXPENSES
Appropriation
Unexpended
and Transfers Expended Balance
$1,200 00 $1,199 53 $ 47
Selectmen
Selectmen (Unemployment Acct.)
Bal. Jan. 1, 1935 $280 90
Spec. Town Meet-
ing, Jan. 8, 1935 7,500 00
Town Meeting Mar.
12, 1935 15,000 00
Refund Co., Moul-
ton St. Bridge 500 00
Transfer from Re-
serve
2,126 65 25,407 55 21,656 99
*3,750 56
Accounting
1,350 00
1,347 05
2 95
Treasury
1,000 00
997 18
2 82
Collector
1,250 00
1,234 66
15 34
Assessors
1,800 00
1,799 03
97
Other Finance Accounts
20 00
4 00
16 00
Law
300 00
300 00
Town Clerk
650 00
646 23
3 77
Election and Regis-
tration
500 00
Transfer from Re-
serve
24 00
524 00
523 56
44
Town Hall
2,300 00
Transfer from Re-
serve
166 38
2,466 38
2,466 38
Water Committee
300 00
298 68
1 32
Water Supply Tank,
B. & M. R.R .:
Bal. Jan. 1, 1935 $950 39
Approp. Jan. 8, 1935 583 87
1,534 26
1,534 26
83
FINANCIAL REPORT
State Census
Appropriation and Transfers 150 00
Expended
Unexpended Balance
Police 1935
1,800 00
1,795 73
4 27
Fire Department :
Appropriation $2,800 00
Transfer from Re-
serve 339 95
3,139 95
3,139 95
Fire Special, New Truck
2,000 00
2,000 00
Moth (Town)
1,900 00
1,899 17
83
Moth (Private Property)
1,200 00
1,074 07
125 93
Tree Warden
900 00
899 79
21
Forest Fire Warden
200 00
146 76
53 24
Game Warden
15 00
10 00
5 00
Sealer
300 00
299 34
66
Health
4,500 00
2,530 56
1,969 44
Maintenance Essex Sanitarium
1,281 96
1,281 96
Inspector of Animals
75 00
63 00
12 00
Highway
13,000 00
12,997 63
2 37
Highland Street :
Appropriation $5,000 00
From State
6,602 05
From County
3,739 60
15,341 65 13,345 53 *1,996 12
Appleton Avenue
1,800 00
1,799 31
69
Railroad Avenue Sidewalk
1,000 00
999 60
40
Snow
10,700 00
10,357 47
342 53
Street Lighting
8,400 00
8,171 42
228 58
Public Welfare :
Town Meeting-
Mar. 12, 1935 15,500 00
Transfer from Re- serve
3,995 03 19,495 03 19,495 03
Soldiers' Relief
2,000 00
1,508 22 491 78
121 20
28 80
84
HAMILTON TOWN REPORT
Appropriation and Transfers
Unexpended Expended Balance
State Aid :
Town Meeting- Mar. 12, 1935 400 00
Transfer from Re-
serve 80 00 480 00 480 00
School :
Town Meeting-
Mar. 12, 1935 41,385 58
Dog Licenses 564 42
Transfer from Re-
serve
195 99 42,145 99 42,145 99
School-Vocational
200 00
197 00
3 00
School-Seeding Playground
250 00
220 50
29 50
School-Athletics
250 00
250 00
School-Domestic Science
250 00
137 50
112 50
Public Library :
Town Meeting-
Mar. 12, 1935 2,400 00
Income Trust Funds 51 97
2,451 97
2,451 97
Parks
150 00
149 90
10
Memorial Day
300 00
202 98
97 02
Town Reports
600 00
589 29
10 71
Town Clock
50 00
50 00
American Legion
300 00
267 83
32 17
Reserve Fund (From Overlay)
6,928 00
6,928 00
Boiler Insurance
75 00
71 38
3 62
Insurance Fund
1,600 00
1,323 96
276 04
Cemetery :
Town Meeting-
Mar. 12, 1935 1,450 00
Income Trust Funds 437 00
1,887 00
1,871 12
15 88
85
FINANCIAL REPORT
Appropriation
Unexpended
and Transfers Expended Blance
Interest
4,000 00 3,702 15 297 85
Maturing Debt
8,000 00 8,000 00
The following balances have been set up to be used in 1936 :
* Selectmen Unemployment
$3,750 56
* Highland Street
1,996 12
CEMETERY PERPETUAL CARE FUNDS
December 31, 1935
NAME
Endowment
Balance Jan. 1, 1935
Receipts 1935
Payments 1935
Balance Dec. 31, 1935
Abbott, Marshall K.
$200 00
$287 50
$10 13
$20 00
$277 63
Allen, Albert F.
100 00
108 71
3 82
4 00
108 53
Allen, J. A.
300 00
505 31
17 84
15 00
508 15
Allen, Dr. Justin
100 00
108 71
3 82
00
108 53
Andrews, Horace E.
100 00
116 38
4 09
4 00
116 47
Austin, Delia
100 00
105 72
3 74
3 00
106 46
Ayers, Fred H.
100 00
109 21
3 86
4 00
109 07
Ayers, Samuel
150 00
185 53
6 53
10 00
182 06
Bean, Ellen A.
100 00
122 92
4 33
5 00
122 25
Bradstreet, John
200 00
239 15
8 47
10 00
237 62
Brewer, Alice
100 00
108 89
00
83
3
00
109 72
Brown, Elizabeth S.
100 00
112 53
3 96
4 00
112 49
Burnham, Amos
100 00
111 34
3 92
5 00
110 26
Burnham, Choate
175 00
186 52
6 57
8 00
185 09
Burton, F. J. & P. W.
100 00
108 60
3 81
3 00
109 41
Butler, N. B.
100 00
88
3 81
4 00
108 69
Chadwick, Alden
100 00
111 12
3 94
4 00
111 06
Chandler, William
100 00
109 37
3 86
4 00
109 23
Colwell, Ernest
100 00
108 93
3 83
3 00
109 76
Crowell, Frank B.
50 00
50 00
1 13
51 13
Crowley, Bertha
100 00
105 94
3 74
109 68
Cutler, Temple
75 00
82 83
2 90
3 00
82 73
Cutler, Temple
75 00
84 25
2 96
4 00
83 21
Dane, Francis
1,000 00
1,148 80
40 53
25 00
1,164 33
Dane, Luther
100 00
116 06
4 10
5 00
115 16
Dane, Ephraim A.
100 00
108 56
3 81
4 00
108 37
Dane, Joseph F.
100 00
108 18
3 81
3 00
108 99
. . . .
. .
.
NAME
Endowment
Jan. 1, 1935 Balance
1935 Receipts
1935 Payments
Dec. 31, 1935 Balance
Davenport, Jabez K.
100 00
108 27
3 82
3 00
109 09
Dodge, H. Augusta
200 00
328 40
11 59
20 00
319 99
Dodge. Edward W.
100 00
110 14
3 88
: 00
Dodge, James E.
100 00
113 67
3 99
6 00
111 66
Dodge, Joseph T.
150 00
150 00
4 53
. . . .
111 88
Dufton, Joseph W.
100 00
110 54
3 88
5 00
109 42
Ellis, Emily
100 00
110 14
90
00
109 04
Elwell, John E.
100 00
113 92
4 02
5 00
112 94
Fillebroun, Howard R.
50 00
54 46
1 90
. . . .
56 36
Gamboa, Joseph
100 00
106 27
3 77
3 00
107 04
Gleason, William H.
100 00
109 65
3 85
4 00
109 50
Goodhue, Samuel G.
100 00
108 27
3 81
3 00
109 08
Graham, Charlie E.
50 00
54 46
1 90
3 00
53 36
Hayes, Olivia E.
100 00
109 81
3 86
4 00
109 67
Haynes, George T.
100 00
110 55
3 89
4 00
110 44
Henry, Mary R.
75 00
83 01
2 92
4 00
81 93
Hobbs, Franklin
100 00
107 65
3 80
3 00
108 45
Horne, Thomas
100 00
115 93
4 06
. 00
113 99
Kimball, Susan A.
150 00
163 50
5 75
10 00
159 25
Kinsman, Jacob
100 00
114 51
4 03
6 00
112 54
Knowlton, Clarence S.
100 00
105 64
3 74
. .
109 38
Knowlton, George K.
100 00
116 69
4 09
6 00
114 78
Knowlton, Issac F.
200 00
264 73
9 33
15 00
259 06
Knowlton, John H.
100 00
109 71
3 86
3 00
110 57
Knowlton, Joseph
100 00
109 18
86
3 00
110 04
Lovering, J. P.
100 00
116 45
4 09
8 00
112 54
Lovering, Myrtle B.
100 00
107 45
3 80
. . . .
111 25
MacDonald, Alexander
100 00
105 04
3 71
108 75
MacDonald, Robert
100 00
109 13
3 86
4 00
108 99
Mason, Arthur
100 00
118 63
4 16
5 00
117 79
McNeil, Hattie S.
100 00
112 93
3 95
5 00
111 88
. . .
.
154 53
Dodge, Joseph W.
100 00
108 08
3 80
.
3
NAME
Endowment
Jan. 1, 1935 Balance
1935 Receipts
1935 Payments
Dec. 31, 1935 Balance
Nason, Daniel A.
100 00
106 66
3 77
3 00
107 43
Neal, George A.
50 00
55 06
1 94
3 00
54 00
Neal, Nirum
50 00
52 50
1 84
54 34
Norton, Francis C.
150
00
157 12
5 55
5 00
67
Patch, Emeline
100 00
108 77
3 81
3 00
109 58
Patch, Laura S.
100
00
109 92
3 85
5 00
108 77
Peterson, Charles A.
100
00
109 98
3 85
00 10
108 83
Porter, Benjamin
100 00
109 57
3 86
4 00
109 43
Preston, Thomas
100 00
109
4.4
3 85
00
109 29
Proctor, James H.
300 00
457
08
16 20
25 00
448 28
Roberts, Daniel
100
00
113 06
3 99
5 00
112 05
Roberts, George E.
100 00
108 78
3 83
3 00
109 61
Rogers, Jr., Charles
100 00
100 58
3
03
103 61
Rowe, Mary
100
00
106 66
3 77
3 00
107 43
Safford, Daniel E.
100
00
110 24
3 89
4 00
110 13
Smerage, Charles A.
100
00
106
66
3
77
· · · ·
110
43
Southwick, Mary A.
100 00
100 00
25
100 25
Stone, Daniel D.
100 00
109 08
3 84
3 00
109 92
Thayer, Samuel E.
100 00
109 29
86
4 00
109 15
Thompson, Mary E.
150 00
161. 73
5 73
00
162 16
Townsend, William E.
100 00
110 44
3 89
3 00
111 33
Trefry, Henry G.
100 00
107 87
3 80
3 00
108 67
Trussell, Frank P.
150 00
172 16
6 09
00
173 25
Tuttle, John
100 00
110 64
3 88
4 00
110 52
Whipple, Albert M.
100 00
108 13
3 81
3 00
108 94
Whipple, Emerson A.
100 00
108 77
3 83
3 00
109 60
Whipple, Hannah M.
100 00
108 84
3 82
4 00
108 66
Whipple, L. D.
100 00
112 90
3 96
4 00
112 86
Whittredge, John
100 00
109 26
3 86
4 00
109 12
Wilson, James
100 00
110 56
3 90
4 00
110 46
Woodbury, John L.
100 00
108 16
3 83
4 00
107 99
Woodbury, John T.
100 00
109 26
3 86
00
109 12
$10,850 00
$12,505 92
$435 55
$437 00
$12,504 47
.
·
. .
. . . .
CEMETERY PERPETUAL CARE FUNDS
Savings Bank Deposits at beginning of year.
$12,405 92
Savings Bank Deposits at end of year ...
12,504 47
RECEIPTS
PAYMENTS
Deposits for Endowment $100 00
Care of Lots
$437 00
Income
435 55
Added to Savings Deposits 98 55
$535 55
$535 55
90
HAMILTON TOWN REPORT
INVESTMENT FUNDS SPECIAL CEMETERY FUNDS
Cash in Savings Gen. Treas. Deposits
Total
On hand at beginning of year 1935
$10 00 $3,153 05 $3,163 05
On hand at end of year 1935
3,384 13
3,384 13
RECEIPTS
PAYMENTS
Sale of lots
$120 00
Income
111 08
Added to savings de- posits
$231 08
$231 08
$231 08
MAXWELL NORMAN FUND
Savings Deposits
Total
On hand at beginning of year 1935
$324 99
$324 99
On hand at end of year 1935
334 78
334 78
RECEIPTS
PAYMENTS
Income
$9 79 Added to savings de- posits $9 79
$9 79 $9 79
91
FINANCIAL REPORT
PUBLIC LIBRARY TRUST FUNDS DR. JUSTIN ALLEN FUND
Savings
Deposits
Total
On hand at beginning of year 1935
$525 37 $525 37
On hand at end of year 1935
503 98 503 98
RECEIPTS
PAYMENTS
Income $18 61
Transferred to Town
$40 00
Withdrawn from sav-
ings deposits 21 39
$40 00
$40 00
H. AUGUSTA DODGE FUND
Savings Deposits Total
On hand at beginning of year 1935
$1,000 10 $1,000 10 1,023 43
On hand at end of year 1935
RECEIPTS
PAYMENTS
Income $35 30 Transferred to Town $11 97
Added to savings de- posits 23 33
$35 30
$35 30
92
HAMILTON, TOWN REPORT
CONCLUSION
The past year has been a trying one for all Town Officials.
The work in every department has shown a constant increase.
There have been a great many changes in the General Laws adding extra duties to all departments.
I wish at this time to thank the members of all departments for the splendid co-operation and assistance rendered me during the past year.
For further information regarding the Accountant's Report you are referred to the report of the State Audit which follows.
Respectfully submitted, GEORGE GIBNEY HARADEN, Town Accountant.
93
FINANCIAL REPORT
TREASURER'S REPORT
To the Citizens of the Town of Hamilton:
GREETINGS :
In accordance with the provisions of Chapter 41, Section 35, of the General Laws, I submit herewith the annual report of the Treasury Department for the year ending December 31, 1935.
TREASURER'S CASH
Balance January 1, 1935 $ 2,135 66 267,245 95
Receipts
$269,381 61
Payments
$268,027 12
Balance December 31, 1935 :
Merchants National Bank, Salem 788 93
Naumkeag Trust Co., Salem 560 56
Cash on hand 5 00
269,381 61
MERCHANTS NATIONAL BANK, SALEM
Balance December 31, 1935, per statement
$1,099 47
Balance December 31, 1935, per check book $788 93
Outstanding checks December 31, 1935 310 54
$1,099 47
94
HAMILTON TOWN REPORT
NAUMKEAG TRUST CO., SALEM
Balance December 31, 1935, per statement $5,139 98 Balance December 31, 1935, per check book $ 560 56 Outstanding checks December 31, 1935 4,579 42
5,139 98
I wish to express my appreciation to the Boards and various officials of the Town for the co-operation they have extended to this department during the past year.
Yours respectfully, GEORGE E. SMITH, Town 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, 1935
Made in Accordance with the Provisions of Chapter 44, General Laws
January 30, 1936
REPORT OF AN AUDIT OF ACCOUNTS
THE COMMONWEALTH OF MASSACHUSETTS
DEPARTMENT OF CORPORATIONS AND TAXATION DIVISION OF ACCOUNTS
STATE HOUSE, BOSTON
January 30, 1936
To the Board of Selectmen
Mr. Edward A. DeWitt, 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 December 31, 1935, made in accordance 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
TNW : MC
98
HAMILTON TOWN REPORT
REPORT OF EXAMINER
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 Hamilton for the fiscal year ending December 31, 1935, and report thereon as follows:
The financial transactions of the town as entered on the books of the several departments were examined and checked.
The books and accounts of the town accountant were examined and checked. The receipts as recorded were compared with the treasurer's cash book record of collections, the recorded disburse- ments being checked with the treasury warrants and with the treasurer's record of payments.
An analysis of the ledger accounts was made, a comparison of the appropriations recorded therein being made with the town clerk's record of town meeting votes and with the assessors' record of the amounts raised, showing them to be in agreement. The assessors' warrants authorizing the collection of taxes were com- pared with the ledger record of commitments of taxes and assess- ments.
A trial balance was drawn off proving the ledger to be in balance, and a balance sheet, showing the financial condition of the town on December 31, 1935, was prepared and is appended to this report.
The town treasurer's books and accounts were examined and checked. The recorded receipts were analyzed and compared with the records of the several departments wherein money was col- lected and paid into the town treasury and with the accountant's books. The disbursements, as shown on the cash book, were
99
DIVISION OF ACCOUNTS
checked with the selectmen's warrants authorizing them and with the accountant's records.
The cash balance on January 10, 1936, was verified by a recon- ciliation of the bank balances with statements furnished by the banks in which town funds are deposited.
The payments of debt and interest were proved with the amounts falling due and with the cancelled securities and coupons on file.
An examination was made of the savings bank books represent- ing the investments of the several trust funds in the custody of the town treasurer, the income and expenditures being checked and found to be as recorded.
Tables showing a reconciliation of the treasurer's cash and sum- maries of the transactions and condition of the several trust accounts are appended to this report.
The books and accounts of the collector of taxes were examined and checked in detail. The taxes and assessments outstanding at the time of the previous examination were audited and all subse- quent commitments of taxes and assessments were proved to the warrants issued for their collection. The receipts as posted to the commitment lists were checked with the cash book record of col- lections, the cash book additions and the payments to the town treasurer being verified. The abatements as recorded were checked with the assessors' record of abatements granted, and the outstand- ing accounts were listed and proved with the accountant's records.
The outstanding accounts were further verified by mailing notices to a number of persons whose names appeared on the books as owing money to the town, the replies received thereto indicating that the accounts, as listed, are correct.
Summaries of the tax and assessment accounts are shown in tables appended to this report.
The town clerk's records of receipts on account of dog and sport- ing licenses were examined and checked, the payments to the town and to the Division of Fisheries and Game being verified.
.
100
HAMILTON TOWN REPORT
The selectmen's record of receipts on account of licenses and permits granted was examined and checked. The payments to the treasurer were compared with the treasurer's and the accountant's books and the cash on hand was verified by actual count.
The records of the sealer of weights and measures were exam- ined, the field book charges being checked with the cash book record of receipts. The footings of the cash book and the pay- ments to the treasurer were verified.
The financial records of the public welfare department were also examined and checked. The charges on account of aid rendered for other cities and towns and for the State were listed, the pay- ments to the treasurer were checked and the outstanding accounts were listed and verified.
In addition to the departments and accounts mentioned, the records of all other departments collecting money for the town were examined and checked.
The surety bonds furnished by the several officials for the faith- ful performance of their duties were examined and found to be in proper form.
For the co-operation rendered by the several officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
HBD: MC
HERMAN B. DINE
Assistant Director of Accounts
101
DIVISION OF ACCOUNTS
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1935, $ 2,135 66 267,248 70
Receipts 1935,
$269,384 36
Payments 1935, $268,029 87
Balance December 31, 1935,
1,354 49
$269,384 36
Balance January 1, 1936, $ 1,354 49
Receipts January 1 to 10, 1936, 46,675 14
$48,029 63
Payments January 1 to 10, 1936, $1,282 35
Balance January 10, 1936 :
Merchants National Bank of Salem, $39,506 58
Naumkeag Trust Company of Salem, 7,240 70
46,747 28
$48,029 63
MERCHANTS NATIONAL BANK OF SALEM
Balance January 10, 1936, per statement, $40,276 50
Balance January 10, 1936, per check book, $39,506 58 Outstanding checks January 10, 1936, per list, 769 92
$40,276 50
102
HAMILTON TOWN REPORT
NAUMKEAG TRUST COMPANY OF SALEM
Balance January 10, 1936, per statement, $6,527 86 Deposit in transit, verified, credited Janu-
ary 11, 1936, 1,230 55
$7,758 41
Balance January 10, 1936, per check book, $7,240 70 Outstanding checks January 10, 1936, per
list, 517 71
$7,758 41
POLL TAXES-1934
Outstanding January 1, 1935,
$16 00
Payments to treasurer, 1935,
$14 00
Abatements, 1935, 2 00
$16 00
PROPERTY TAXES-1934
Outstanding January 1, 1935, $28,393 41
Abatement after payment, refunded, 23 80
Moth assessments 1934 reported as taxes 1934, 09
$28,417 30
Payments to treasurer, 1935,
$26,991 87
Abatements 1935, 563 47
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