Town of Hamilton Annual Report 1936, Part 3

Author:
Publication date: 1936
Publisher: The Town
Number of Pages: 264


USA > Massachusetts > Essex County > Hamilton > Town of Hamilton Annual Report 1936 > Part 3


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Roland W. Payne


2,500.00


Maude L. Thomas


157.50


Grace Jenkins


5.00


Bessie M. Anderson


8.00


Doris Foster


26.00


Ethel Freeman


28.00


Hazel Killam


8.00


Caroline Landers


20.00


Katherine Nickerson


20.00


25,379.50


Mass. Teachers' Retirement


Association


1,155.00


1,155.00


Total School


41,964.57


SPECIAL APPROPRIATIONS SCHOOL PAINTING 391.50


F. P. Trussell


391.50


SCHOOL FERTILIZER


S. C. Gould, Fertilizer


17.00


C. Kelliher, Labor


2.00


R. H. Chittick, Fertilizer


31.00


50.00


SCHOOL PLAYGROUND EQUIPMENT


F. D. MacDonald


149.79


149.79


Forwarded


$152,575.19


78


HAMILTON TOWN REPORT


Brought Forward


$152,575.19


VOCATIONAL


City of Beverly, Tuition 238.25


PUBLIC LIBRARY


Salaries:


Lydia L. Haraden,


Librarian 375.00


Jennie S. Perley, Assistant


Librarian


250.00


625.00


Other Expenses:


American Corp'n., Books 6.00


American Cooking, Magazine 3.00


Aviation Magazine 3.00


S. Apostolakis, Rent of Branch Library 357.50


American Nature Assn.


5.00


Beverly Gas and


Electric Co. 17.89


Jean Kerr, Books 51.89


Junior Literary Guild,


Books 253.20


Crowell Pub. Co.,


Magazine 4.00


Curtis Pub. Co., Magazines 14.00


Chamber of Commerce,


Magazine 3.00


Forwarded $718.48


625.00 $152,813.44


79


FINANCIAL REPORT


Brought Forward $718.48 $625.00 $152,813.44


W. J. Daley, P. M.,


Stamps 5.20


Houghton, Mifflin Co., Books 16.51


Library Book House, Books 4.50


Follett Pub. Co., Magazine 1.29


Mass. Reformatory, Supplies 8.25


H. B. McArdle,


Stationery 22.30


Mass. Library Club, Dues 1.00


T. A. Moynihan, Fuel for Branch 13.65


Nat. Geographic Soc.,


Magazine 7:00


Outdoor Life, Magazine 2.50


Popular Mechanics, Magazine 5.00


Red Book, Magazine 8.00


Seven Gables Shop,


Book 2.10


Ellis Smith, Supplies 2.25


Pictorial Review, Magazine 2.00


Theo. Prosser, Magazine 3.00


Reader's Digest, Magazine 5.00


Walter E. Rogers, Books 5.50 Scientific American,


Magazine 6.65


Forwarded


$840.18


$625.00 $152,813.44


80


HAMILTON TOWN REPORT


Brought Forward $840.18 $625.00 $152,813.44


Teck Pub. Co., Magazine 5.00


Chas. Scribner's Sons, Books 37.50


Time, Magazine 5.00


Literary Digest, Magazine 8.00


C. L. Haraden, Service 11.20


: Washington Pub. Co., Magazine 3.00


L. L. Haraden, Extra Service 52.00


L. L. Haraden, Misc. Ex. 7.17


G. H. Crawford Co., Binding Books 76.48


De Wolfe & Fiske Co., Books 462.88


Furniture World,


Magazine 2.00


Good Housekeeping, Magazine 9.00


D. L. MacDonald Co., Supplies 2.25


Hamilton Gardens,


Flowers


5.00


Literary Guild Inc., Books 21.00


R. W. Wagner Co., Books 35.20


U. S. Printing Office, Books 10.50


Alden Webb, Repairs


4.00


Forwarded


$1,597.36


$625.00 $152,813.44


81


FINANCIAL REPORT


Brought Forward $1,597.36 $625.00 $152,813.44


Thos. Palmer, Agt. Book 6.75 F. D. MacDonald, Repairs 97.00


Jennie Perley, Janitor Service 25.00


W. B. Dodge, Services 10.00


MacFadden Pub. Co., Magazine 4.00


1,740.11


$2,365.11


RECREATION AMERICAN LEGION


Hamilton Hdwe. Store,


Rent


240.00


Beverly Gas & Elec. Co.,


Light 22.26


262.26


PARKS


Geo. W. Morse, Labor


99.00


Thos. Henley, Labor


3.00


Fred Badger, Labor


1.50


R. Cameron, Flowers


2.00


Hamilton Gardens, Flowers 8.00


Francis Whipple, Truck


19.50


Daley's Market, String


.50


F. B. Crowell, Painting Cannons 14.00


Forwarded


$147.50


$155,440.81


82


HAMILTON .TOWN. REPORT


. Brought Forward $147.50 $155,440.81


J. J. Melanson, Grinding Mower 2.00


S. C. Gould, Paint .50


150.00


MEMORIAL DAY


Disabled Ex-Service Men's Exchange 17.57


W. J. Daley, P. M., Stamps 4.36


Hamilton Gardens, Flowers 35.50


Junior Bugle & Drum Corps 50.00 Lees' 102nd Reg. Band 120.00


Cornelia MacGregor, Typing 9.75


237.18


TOWN REPORTS


Bertha Ayres, Typing


7.00


T. B. Johnson, Clerical 4.00


R. S. Bauer & Co., Stationery 2.00


Ruth Bancroft, Clerical 12.00


W. J. Daley, P. M., Stamps 19.00


Lightning Dispatch, Expressing 2.50


Newcomb & Gauss, Print-


ing Reports 556.25


H. L. Doucette, Delivering 4.00


G. Sargeant, Delivering


10.00


E. M. Haraden, Delivering 1.00


R. H. Haraden, Delivering 5.00


Forwarded $622.75


$155,827.99


83


FINANCIAL REPORT


Brought Forward $622.75 $155,827.99


E. H. Sargeant, Delivering


4.00


Margaret Sargeant, Typing 8.75 M. N. Babcock, Delivering 1.00


E. Frederick, Delivering 4.00


F. McGrath, Delivering


4.00


E. P. Dodge, Delivering 4.00


648.50


TOWN CLOCK


Pardo, Welding Service


30.00


Sydney Smith, Care of Clock 50.00


Leslie Sign System, Gild-


ing Clock


80.00


E. O. Maxwell, Service


8.00


168.00


INSURANCE


Obrion, Russell Co.


1,454.84


1,454.84


BOILER INSURANCE 71.38


H. A. Daley


4 /71:38


CEMETERY


R. H. Wilkinson, Supt.


665.50


Commissioners:


E. F. Haley, Salary 15.00


R. A. Whipple, Salary


15.00


Forwarded


$695.50


$158,170.71


84


HAMILTON TOWN REPORT


Brought Forward $695.50 $158,170.71


L. C. Foster, Salary 15.00


E. F. Haley, Clerk 50.00


$760.50


Other Expenses:


Carl Haraden, Labor 2.00


Francis Dodge, Sand 2.00


Henry M. Ricker, Labor 8.00


Ed. Carter Jr., Labor


16.00


Jos. Badger, Labor 9.50


Chas. Dolliver, Labor


11.50


Ernest MacGregor, Labor


139.50


Roy Whipple, Labor


3.00


Beverly Gas & Elec. Co.


7.80


Thos. Burns, Mason


5.00


F. Manthorn, Labor


2.00


C. H. Chaplin, Lumber 23.52


Hamilton Hdwe. Store, Hardware 28.23


L. Thompson, Truck 22.95


Whipple's Garage, Gas and Repairs 15.13


F. H. Whipple, Truck


24.00


Hamilton Gardens, Shrubs and Flowers 56.60


Conway's Pharmacy, Supplies .69


S. C. Gould, Supplies 2.40


J. R. Daniels, Wheel- barrow 10.00


Forwarded


$389.82


$760.50 $158,170.71


85


FINANCIAL REPORT


Brought Forward $389.82 $760.50 $158,170.71


L. Foster, Labor 4.15


Alden Southwick, Truck 104.50


W. J. Daley, P. M., Stamps 10.00


R. A. Whipple, Truck 115.00


F. B. Crowell, Gravel


122.00


T. A. Moynihan, Cement .70


S. Malone, Sharpening Tools 1.00 Sellman's Filling Station, Gas 17.96


Beverly Gas & Elec. Co. 2.20


R. H. Chittick, Fertilizer 69.20


G. A. Harrigan, Loam 10.50


J. W. Goodhue Corp., Supplies 1.35


F. P. Trussell, Lumber 57.75


Daley's Market, Equipment 10.05


J. J. Melanson, Sharpening Lawn Mower 17.50


Burnham & Dodd, Services 8.75


D. L. MacDonald Co.,


Stationery 1.00


J. F. Flynn, Elec. Services


2.00


Morse & Dickinson &


Goodwin, Eng Services


3.00


$948.43


$1,708.93


INTEREST


N. E. Trust Co. of Boston, Interest on Temporary Loan, $40,000 47.44


Forwarded


$47.44


$159,879.64


86


HAMILTON TOWN REPORT


Brought Forward $47.44 $159,879.64


First Boston Corporation,


Interest on Temporary


Loan, $20,000 24.00


Naumkeag Trust Co., Salem Interest on Temporary


Loan, $20,000 23.70


Day Trust Co., Boston,


Interest on Essex County


Tuberculosis Hospital


Bonds


318.75


Merchants Nat. Bank, Salem,


Interest on High School


Bonds


2,905.00


3,318.89


MUNICIPAL INDEBTEDNESS


High School Loan 6,000.00


Tuberculosis Hosp. Loan 1,000.00


7,000.00


Temporary Loan :


Anticipating Revenue 80,000.00


80,000.00


AGENCY AND TRUST (Agency) .


Com. of Mass.


15.00


OAA Chap. 398 Acts 1931


County of Essex, Dog Licenses 727.40


County of Essex, County


1


,


1 . ' Forwarded 742.40 $250,198.53


87


FINANCIAL REPORT


Brought Forward $742.40 $250,198.53


Tax


7,847.17


Com. of Mass., State


Tax


8,100.00


Com. of Mass., Auditing


193.87


Com. of Mass., State Parks 51.13


16,934.57


AGENCY AND TRUST (Trust)


Salem Five Cents Savings


Bank, Sale of Cemetery


Lots


180.00


ยท Beverly Savings Bank, Per-


petual Care Cemetery


Lots


400.00


1


580.00


REFUNDS


Motor Vehicle Excise Tax 191.91 Sundry Persons Sundry Refund of Taxes 251.95


443.86


Total Disbursements 1936 $268,156.96 Balance Cash; December 31, 1936 $6,328.24


$274,485.20


TOWN OF HAMILTON Balance Sheet, December 31, 1936 GENERAL ACCOUNTS


Cash :


ASSETS


LIABILITIES AND RESERVES


In Banks and Office


$6,328.24


Tailings $111.52


Accounts Receivable : Taxes :


Surplus War Bonus Fund


965.37


Cemetery Sale of Lots Fund


150.00


Levy of 1936


24,474.66


Cemetery Perpetual Care Funds


100.00


Motor Vehicle Excise Taxes :


Levy of 1935


$5.03


Levy of 1936


473.18


Chapter 90 - Highland and Bridge Streets


2,123.27


Moth Assessment, 1936


96.41


Tax Titles


$4,320.43


Tax Title Possessions


101.12


Federal Grant - Old Age


Assistance Administration 1.45


Departmental :


7,983.80


Health


$ 133.60


Overestimate :


Public Welfare :


State Parks and Reservations Assessment 16.21


Temporay Aid


2,194.40


Mothers' Aid


282.67


Reserve Fund - Overlay Surplus


5,569.83


Old Age Assistance


2,682.44


Revenue Reserved Until Collected :


Motor Vehicle Excise Tax


$478.21


Special Assessment


96.41


Tax Title


4,421.55


Departmental


5,918.11


State and County Aid to Highways Underestimate - County Tax


79.50


Overlay Deficits:


Levy of 1935


$ 31.46


Levy of 1936


1,391.52


1,422.98


Revenue Deficit 1936


(To be raised


by Assessor in 1937)


3,934.16


$47,870.87


Unexpended Balances : Unemployment $5,856.93


478.21


Federal Grant - Old Age Assistance 2.15


Soldiers' Relief


120.00


State and Military Aid


505.00


5,918.11 717.05


10,914.28


Surplus Revenue


22,059.86


$47,870.87


4,421.55


DEBT ACCOUNTS


Net Funded or Fixed Debt


$87,000.00


Essex County Hospital Loan $7,000.00


High School Building Loan 80,000.00


$87,000.00


$87,000.00


TRUST ACCOUNTS


Trust and Investment Funds :


$519.90


Cash and Securities


$18,440.82


Cash and Securities


$18,440.82


Dr. Justin Allen Library Fund H. Augusta Dodge Library Fund 1,054.35 Cemetery Perpetual Care Funds 12,849.37 Cemetery Sale of Lots Fund 3,672.33 Maxwell Norman Fund 344.87


$18,440.82


90


HAMILTON TOWN REPORT


RECAPITULATION OF DEPARTMENTAL EXPENSES


Appropriation


Unexpended


and Transfers Expended Balance


$1,300.00 $1,280.29 $ 19.71


Selectmen


Selectmen (Unemployment Acct.)


Bal. Jan. 1, 1936


$3,750.56


Town Meeting


March 2, 1936 16,000.00


Transfer From


Reserve Fund


922.79


20,673.35


14,816.42


5,856.93


Accounting


1,350.00


1,349.95


.05


Treasury


1,020.00


1,016.78


3.22


Collector


1,280.00


1,263.02


16.98


Assessors


1,800.00


1,798.67


1.33


Other Finance Accounts


10.00


4.00


6.00


Law


300.00


300.00


Town Clerk


650.00


649.12


.88


Election and Registration $1,100.00


Transfer from Reserve 242.82


1,342.82


1,342.82


Town Hall


$2,300.00


Transfer from Reserve 33.86


2,333.86


2,333.86


Town Hall Painting


750.00


Transfers


154.45


904.45


904.45


Police


1,900.00


1,899.99


.01


Water Committee


$300.00


Transfer from Reserve


5.12


305.12


305.12


Fire Department $3,000.00


Transfer from Reserve


282.69


3,282.69


3.282.69


Fire (New Hose)


500.00


496.96


3.04


Moth (Town)


$1900.00


Transfer from Reserve


174.10


2,074.10


2,074.10


Moth (Private Property)


1,100.00


1.061.72


38.28


91


FINANCIAL REPORT


Appropriation and Transfers


Expended


Unexpended Balance


Tree Warden


900.00


899.35


.65


Forest Fire Warden


200.00


84.71


115.29


Game Warden


15.00


10.00


5.00


Sealer


300.00


267.49


32.51


Health


3,500.00


2,652.21


847.79


Inspector of Animals


75.00


75.00


Highways


13,000.00


12,999.89


.11


Snow


$9,000.00


Raised by Assessors


396.84


Transfer from Reserve


170.62


9,566.46


9,566.46


Street Lighting


8,000.00


7,950.28


49.72


Public Welfare


17,500.00


17,499.04


.96


Soldiers' Relief


1,500.00


1,173.95


326.05


State Aid


$750.00


Transfer from Reserve


50.00


800.00


800.00


Schools


$41,503.06


Dog Tax


461.73


41,964.79


41,964.57


.22


School (Vocational)


300.00


238.25


61.75


School (Fertilizer)


50.00


50.00


School (Playground)


150.00


149.79


.21


School (Painting High School)


400.00


391.50


8.50


Public Library


2,400.00


2,365.11


34.89


American Legion


300.00


262.26


37.74


Boiler Insurance


75.00


71.38


3.62


Insurance Fund


1,600.00


1,454.84


145.16


Memorial Day


300.00


237.18


62.82


Parks


150.00


150.00


Reserve Fund


2,000.00


2,000.00


Town Clock


$150.00


92


HAMILTON TOWN REPORT


Appropriation and Transfers


Expended


Unexpended Balance


Transfer from Reserve


18.00


168.00


168.00


Town Reports


650.00


648.50


1.50


From Endowments


441.50


1,891.50


1,708.93


182.57


Cemetery


$1,450.00


Interest


3,500.00


3,318.89


181.11


Maturing Debt


7,000.00


7,000.00


The following balances have been set up to be used in 1937:


Selectmen Unemployment


$5,856.93


Highland and Bridge Sts., Chap. 90


2,123.27


CEMETERY PERPETUAL CARE FUNDS December 31, 1936


NAME


Endowment


Balance Jan. 1, 1936


Receipts 1936


Payments 1936


Balance Dec. 1, 1936


Abbot, Marshall K.


$200.00


$277.63


$ 8.38


$15.00


$271.01


Allen, Albert F.


100.00


108.53


3.27


4.00


107.80


Allen, Daniel F.


300.00


508.15


15.35


523.50


Allen. Justin


100.00


108.53


3.27


15.00


96.80


Andrews, Horace E.


100.00


116.47


3.51


4.00


115.98


Austin, Delia


100.00


106.46


3.36


3.00


106.82


Ayers, Fred H.


100.00


109.67


3.44


4.00


108.51


Ayers, Samuel


150.00


182.06


5.49


10.00


177.55


Bean, Ellen A.


100.00


122.25


3.69


5.00


120.94


Bradstreet, John


200.00


237.62


7.49


32.00


213.11


Brewer, Alice


100.00


109.72


3.45


3.50


109.67


Brown, Elizabeth


100.00


112.49


3.39


4.00


111.88


Burnham, Amos


100.00


110.26


3.32


4.00


109.58


Burnham, Choate


175.00


185.09


5.59


6.00


184.68


Burton, F. J. & P. W.


100.00


109.41


3.31


3.50


109.22


Butler, Nathaniel B.


100.00


108.69


3.27


3.50


108.46


Chadwick, Alden


100.00


111.06


3.50


4.00


110.56


Chandler, William


100.00


109.23


3.44


4.00


108.67


Colwell, Ernest


100.00


109.76


3.45


3.50


109.71


Crowell, Frank B.


50.00


51.13


1.53


52.66


Crowley, Bertha


100.00


109.68


3.45


3.50


109.63


Cutler, Temple


75.00


82.73


2.48


2.50


82.71


Cutler, Temple


75.00


83.21


2.51


2.50


83.22


Daley, Harold A.


200.00


2.00


202.00


Dane, Ephraim A.


100.00


108.37


3.26


3.50


108.13


Dane, Francis


1000.00


1,164.33


35.18


25.00


1,174.51


Dane, Joseph F.


100.00


108.99


3.27


3.50


108.76


Dane, Luther


100.00


115.16


3.47


4.00


114.63


Davenport, Jabez K.


100.00


109.09


3.27


3.50


108.86


NAME


Endowment


Balance Jan. 1, 1936


Receipts 1936


Payments 1936


Balance


Dodge, Edward W.


100.00


110.02


3.32


3.50


109.84


Dodge, H. Augusta


200.00


319.99


9.65


20.00


309.64


Dodge, Joseph W.


150.00


154.53


4.65


4.00


155.18


Dodge, James E ..


100.00


111.66


3.37


4.00


111.03


Dodge, Joseph T.


100.00


111.88


3.37


4.00


111.25


Dufton, Joseph W.


100.00


109.42


3.31


3.50


109.23


Ellis, Emily


100.00


109.04


3.43


3.50


108.97


Elwell, John E.


100.00


112.94


3.55


4.00


112.49


Fillebroun, Howard R.


50.00


56.36


1.70


3.00


55.06


Gamboa, Joseph :


100.00


107.04


3.37


3.50


106.91


Gleason, William H.


100.00


109.50


3.31


4.00


108.81


Goodhue, Samuel; G.


100.00


109.08


3.29


3.50


108.87


Graham, Charlie E.


50.00


53.36


1.61


2.00


52.97


Hayes, Oliva E.


100.00


109.67


3.45


3.50


109.62


Haynes, George F.


100.00


110.44


3.33


3.50


110.27


Henry, Mary R.


75.00


81.93


2.47


3.00


81.40


Hobbs, Franklin


100.00


108.45


3.43


3.50


108.38


Horne, Thomas


100.00


113.99


3.43


5.00


112.42


Hurlburt, Eben


100.00


50


100.50


Kimball, Susan A.


150.00


159.25


4.81


5.00


159.06


Kinsman, Jacob


100.00


112.54


3.39


4.00


111.93


Knowlton, Clarence S.


100.00


109.38


3.44


3.50


109.32


Knowlton, George K.


100.00


114.78


3.45


5.00


113.23


Knowlton, Issac F.


200.00


259.06


7.82


10.00


256.88


Knowlton, John H.


100.00


110.57


3.48


3.50


110.55


Knowlton, Joseph


100.00


110.04


3.46


3.50


110.00


Lovering, J. P.


100.00


112.54


3.39


4.00


111.93


Lovering, Myrtle B.


100.00


111.25


3.51


3.50


111.26


MacDonald, Alexander


100.00


108.75


3.43


3.50


108.68


MacDonald; Robert


100.00


108.99


3.43


3.50


108.92


Mason, Arthur


100.00


117.79


3.55


4.00


117.34


McNeil, Hattie S.


100.00


111.88


3.37


4.00


111.25


Nason, Daniel A.


100.00


107.43


3.40


3.50


107.33


Dec. 1, 1936


NAME


Endowment


Balance Jan. 1, 1936


Receipts 1936


Payments 1936


Balance Dec. 1, 1936


Neal, George A.


50.00


54.00


1.70


2.00


53.70


Neal, Nirum


50.00


54.34


1.70


2.00


54.04


Newcomb, Charles A.


100.00


.50


100.50


Norton, Francis C.


150.00


157.67


4.97


4.00


158.64


Patch, Emeline


100.00


109.58


3.31


3.50


109.39


Patch, Laura S.


100.00


108.77


3.27


3.50


108.54


Peterson, Charles A.


100.00


108.83


3.27


3.50


108.60


Porter, Benjamin


100.00


109.43


3.45


3.50


109.38


Preston, Thomas


100.00


109.29


3.29


3.50


109.08


Proctor, James H.


300.00


448.28


14.16


25.00


437.44


Roberts, Daniel


100.00


112.05


3.38


4.00


111.43


Roberts, George E.


100.00


109.61


3.45


3.50


10956


Rogers, Charles Jr.


100.00


103.61


3.12


106.73


Rowe, Mary


100.00


107.43


3.40


3.50


107.33


Safford, Daniel E.


100.00


110.13


3.32


3.50


109.95


Smerage, Charles A.


100.00


110.43


3.48


3.50


110.41


Southwick, Mary A.


100.00


100.25


3.01


103.26


Stone, Daniel D.


100.00


109.92


3.45


3.50


1.09.87


Thayer, Samuel E.


100.00


109.15


3.44


3.50


109.09


Thompson, Mary E.


150.00


162.46


5.13


5.00


162.59


Townsend, William E.


100.00


111.33


3.37


3.50


111.20


Trefry, Henry G.


100.00


108.67


3.43


3.50


108.60


Trussell, Frank P.


150.00


173.25


5.47


5.00


173.72


Tuttle, John


100.00


110.52


3.33


3.50


110.35


Whipple, Albert M.


100.00


108.94


3.27


3.50


108.71


Whipple, Emerson A.


100.00


109.60


3.45


3.50


109.55


Whipple, Hannah M.


100.00


108.66


3.27


3.50


108.43


Whipple, L. D.


100.00


112.86


3.39


3.50


112.75


Whittredge, John


100.00


109.12


3.44


3.50


109.06


Wilson, James


100.00


110.46


3.48


3.50


110.44


Woodbury, John L.


100.00


107.99


3.40


3.50


107.89


Woodbury. John T.


100.00


109.12


3.44


3.50


109.06


$11.250.00


$12.504.47


$386.40


$441.50


$12,849.37


CEMETERY PERPETUAL CARE FUNDS


Savings Bank Deposits at beginning of year


Savings Bank Deposits at end of year


$12,504.47 12,849.37


RECEIPTS


PAYMENTS


Deposits for Endowment


$400.00


Care of Lots


$441.50


Income


386.40


Added to Savings Deposits


344.90


$786.40


$786.40


97


FINANCIAL REPORT


INVESTMENT FUNDS SPECIAL CEMETERY FUNDS


Savings


Deposits


Total


On hand at beginning of year 1936


$3,384.13 $3,384.13


On hand at end of year 1936


3,672.33


3,672.33


RECEIPTS


PAYMENTS


Sale of lots


$180.00


Income


108.20


Added to Savings Deposits $288.20


$288.20


MAXWELL NORMAN FUND


Savings Deposits


Total


On hand at beginning of year 1936


$334.78


$334.78


On hand at end of year 1936


344.87


344.87


RECEIPTS


Income


$10.09


$10.09


PAYMENTS


Added to Savings Deposits $10.09


$10.09


$288.20


98


HAMILTON TOWN REPORT


PUBLIC LIBRARY TRUST FUNDS DR. JUSTIN ALLEN FUND


Savings Deposits


Total


On hand at beginning of year 1936


$503.98


$503.98


On hand at end of year 1936


519.90


519.90


RECEIPTS


PAYMENTS


Income


$15.92


Added to Savings Deposits $15.92


$15.92


$15.92


H. AUGUSTA DODGE FUND


Savings Deposits


Total


On hand at beginning of year 1936


$1,023.43


$1,023.43


On hand at end of year 1936


1,054.35


1,054.35


RECEIPTS


PAYMENTS


Income $30.92


Added to Savings Deposits $30.92


$30.92


$30.92


Respectfully submitted,


GEORGE GIBNEY HARADEN,


Town Accountant.


99


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, 1936.


TREASURER'S CASH


Balance January 1, 1936 $ 1,354.49 273,130.71


Receipts


$274,485.20


Payments $268,156.96


Balance December 31,1935:


Merchants National Bank, Salem 1,892.96


Naumkeag Trust Co., Salem 3,089.76


Cash on hand 1,345.52


$274,485.20


MERCANTS NATIONAL BANK


Balance December 31, 1935, per statement


$2,103.24


Balance December 31, 1935, per check book $1,892.96


Outstanding Checks December 31, 1936 210.28


$2,103.24


100


HAMILTON TOWN REPORT


NAUMKEAG TRUST CO, SALEM


Balance December 31, 1936, per statement


Balance December 31, 1936,


$7,752.48 per check book $3,089.76


Outstanding Checks December 31,


1936


4,662.72


$7,752.48


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, 1936


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


February 3, 1937


REPORT OF AN AUDIT OF ACCOUNTS


THE COMMONWEALTH OF MASSACHUSETTS


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


February 3, 1937


To the Board of Selectmen


Mr. John H. Perkins, Chairman Hamilton, Massachusetts


Gentlemen :


I submit herewith my report of an audit of the books and accounts of the town of Hamilton for the year ending Decem- ber 31, 1936, made in accordance with the provisions of Chap- ter 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


104


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, 1936, the following report being submitted thereon :


The financial transactions of the town as recorded on the books of the several departments were checked and compared with the records of the treasurer and the accountant.


The records of the town accountant were examined, the re- ceipts as recorded being compared with the treasurer's cash book and with the records of departmental payments to the treasurer, while the recorded disbursements were compared with the trea- sury warrants and with the cash payments as recorded by the treasurer.


The ledger accounts were analyzed, 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, 1936, was prepared and is herewith appended.


The appropriations voted by the town, as recorded by the town clerk, were listed and checked with the appropriation ledger accounts, as were the reserve fund transfers authorized by the finance committee.


The records of the town treasurer were examined and checked. The cash book was footed throughout for the period covered by the audit. The receipts were analyzed and compared with the records of departmental payments to the treasurer, with


105


DIVISION OF ACCOUNTS


other sources from which money was paid into the treasury, and with the town accountant's records, while the payments were checked with the selectmen's warrants authorizing the dis- bursement of town funds and with the town accountant's records.


The savings bank books representing the investments of the several funds in the custody of the treasurer were personally examined and listed, the deposits, income and withdrawals be- ing found to be as recorded.


The payments on account of debt and interest were verified by a comparison with the amounts falling due and with the cancelled bonds and coupons on file.


The records of the collector of taxes were also examined and checked in detail. The commitments of taxes, assessments, and motor vehicle excise taxes were analyzed. The payments to the treasurer were verified, the abatements as recorded were checked with the assessors' record of abatements granted, and the out- standing accounts were listed and compared with the account- ant's control accounts.


Verification of the outstanding accounts was obtained by mailing notices to a number of persons whose names appeared on the books as owing money to the town, and from the re- plies received thereto it appears that the accounts, as listed, are correct.


The records of receipts on account of dog and sporting li- censes issued by the town clerk were examined and checked, the payments to the treasurer and to the Division of Fisheries and Game being verified with receipts on file.


It was found in checking the town clerk's accounts that pay- ments to the State on account of sporting licenses and to the town treasurer on account of dog licenses issued have not been made by the town clerk monthly, as required by law. Further- more, it was noted that a personal check of the town clerk for


106


HAMILTON TOWN REPORT


$368.88 drawn to the town in payment for licenses and de- posited on November 28, 1936, in the treasurer's bank account with the town, was charged back against the treasurer's account on December 3, 1936, and returned to the treasurer marked "insufficient funds." A check to adjust this amount was issued by the town clerk and deposited in the treasurer's account on January 13, 1937. Another check drawn by the town clerk for $45.53 and deposited in the treasurer's bank account was re- turned to the treasurer from the bank on January 5, 1937, for the same reason as the check mentioned above and was adjusted by the town clerk on January 16, 1937.


The record of receipts on account of licenses issued by the selectmen was examined, checked, and compared with the treasurer's record of receipts from this source.


In addition to the departments and accounts mentioned, the records of the sealer of weights and measures and of all depart- ments collecting money for the town were examined, checked, and compared with the treasurer's and the accountant's records.


The surety bonds furnished by the several officials for the faithful performance of their duties were examined and found to be in proper form.


In addition to the balance sheet, there is appended to this re- port a table showing a reconciliation of the treasurer's cash, summaries of the tax and the assessment accounts, together with tables showing the transactions and condition of the several trust funds.


For the cooperation received from the several officials while the audit was in progress I wish, on behalf of my assistants and for myself, to express appreciation.


Respectfully submitted,


HERMAN B. DINE


Assistant Director of Accounts


HBD: MC


107


DIVISION OF ACCOUNTS


RECONCILIATION OF TREASURER'S CASH


Balance January 1, 1936, $ 1,354.49 273,130.71


Receipts


$274,485.20


Payments $268,156.96


Balance December 31, 1936 6,328.24 $274,485.20




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