USA > Massachusetts > Essex County > Hamilton > Town of Hamilton Annual Report 1942 > Part 6
Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).
Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 6 | Part 7
46,537 19
$129,095 52
DEBT ACCOUNTS ASSETS
Net Funded or Fixed Debt
$128,000 00
LIABILITIES AND RESERVES
10,000 00
High School Building Loan
45,000 00
Water Loan
82,000 00
TRUST ACCOUNTS
ASSETS
Trust and Investment Funds :
Cash and Securities
25,267 93
LIABILITIES AND RESERVES
Dr. Justin Allen Library Fund
500 00
H. Augusta Dodge Library Fund
1,000 00
Maxwell Norman Fund
407 21
Cemetery Perpetual Care Fund
15,567 09
Sale of Cemetery Lots Fund
7,793 63
$25,267 93
I wish to take this opportunity to express my appreciation to all of the town officials for their cooperation during the past year.
Respectfully submitted,
GEORGE GIBNEY HARADEN, Town Accountant.
$128,000 00
Essex County Hospital Loan
$128,000 00
$25,267 93
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 1942
January 27, 1943
99
REPORT OF AN AUDIT OF ACCOUNTS
THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CORPORATIONS AND TAXATION DIVISION OF ACCOUNTS STATE HOUSE, BOSTON
January 27, 1943
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 fiscal year 1942, 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
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 1942, and report thereon as follows :
The financial transactions, as recorded on the books of the several de- partments receiving or disbursing money for the town, were examined and checked.
The books of the town accountant were examined and checked with the records in the several departments. The receipts, as recorded. were verified by comparison with the treasurer's records, while the payments as recorded in the accountant's ledger were checked with the selectmen's warrants author- izing disbursements.
The ledger was analyzed and the appropriation accounts were checked with the appropriations and transfers voted by the town as recorded on the
100
town clerk's records, while the transfers from the reserve fund were checked with the authorizations of the finance committee.
A trial balance was drawn off, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town as of December 31, 1942.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were analyzed and compared with the records of depart- mental payments to the treasurer and with other sources from which the town received money. The recorded payments were checked with the treasury war- rants and with the town accountant's books.
The cash balance on January 11, 1943, was proved by reconciliation of the bank balances with statements received from the banks in which town funds are deposited and by actual count of the cash in the office.
The payments on account of debt and interest were compared with the amounts falling due and checked with the cancelled coupons and securities on file.
The savings bank books representing the investment of the trust funds in the custody of the town treasurer were examined and listed, the income, the transfers to the town, and the expenditures being verified.
The records of tax titles held by the town were examined, the amounts transferred to the tax title account were checked with the collector's records, and the redemptions and foreclosures were verified.
The books and accounts of the town collector were examined and checked. The taxes outstanding according to the previous examination, and all subse- quent commitments of poll, property. and motor vehicle excise taxes were audited. The payments to the treasurer were verified, the abatements were checked to the assessors' record of abatements granted, and the outstanding accounts were listed and proved to the controlling accounts in the account- ant's ledger.
The commitments of departmental and water accounts were also exam- ined and checked, the payments and abatements being verified, and the out- standing accounts being listed and proved.
Verification notices were mailed to a number of persons whose names appeared on the books as owing money to the town, and from the replies received thereto it appears that the accounts, as listed, are correct.
The records of licenses issued by the town clerk, including dog and hunt- ing and fishing licenses, were checked, the payments to the town treasurer and to the State were verified, and the cash on hand was proved.
The records of licenses granted and issued by the selectmen were checked with the treasurer's record of receipts from this source.
An examination was also made of the records of all other departments in which money was collected for the town and the payments to the treasurer were verified.
The surety bonds furnished by town officials 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, summaries of the tax, water. and departmental accounts, as well as tables showing the transactions and condition of the several trust funds.
101
For the cooperation received from the officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appre- ciaton.
HBD : MC
Respectfully submitted, HERMAN B. DINE, Assistant Director of Accounts.
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1942,
$ 20,531 52 257,448 60
Receipts,
$277,980 12
Payments,
$234,417 11
Balance December 31, 1942,
43,563 01
$277,980 12
Balance January 1, 1943,
$43,563 01
Receipts January 1 to 11, 1943,
2,652 18
$46,215 19
Payments January 1 to 11, 1943,
$4,163 36
Balance January 11, 1943 :
The Naumkeag Trust Company of Sa- lem, $29,694 50
Merchants National Bank of Salem, 12,047 83
Cash in office, verified, 309 50
42,051 83
$46,215 19
THE NAUMKEAG TRUST COMPANY OF SALEM
Balance January 11, 1943, per statement,
$31,048 74
Balance January 11, 1943, per check book,
$29,694 50
Outstanding checks January 11, 1943, per list, 1,354 24
$31,048 74
MERCHANTS NATIONAL BANK OF SALEM
Balance January 11, 1943, per statement,
$15,787 00
Balance January 11, 1943, per check book,
$12,047 83
Outstanding checks January 11, 1943, per list, 3,739 17
$15,787 00
PERSONAL PROPERTY TAXES - 1940 Frank B. Crowell, Collector
Outstanding January 1, 1942, $2 38
Payments to treasurer January 1 to July 1, 1942, $2 38
102
POLL TAXES - 1941 Frank B. Crowell, Collector
Outstanding January 1, 1942, $2 00 $2 00
PERSONAL PROPERTY TAXES - 1941 Frank B. Crowell, Collector
Outstanding January 1, 1942, $1,105 10
Abatements and payments refunded January 1 to July 1, 1942, 10 00
$1,115 10
Payments to treasurer January 1 to July 1, 1942,
$763 46
Abatements January 1 to July 1, 1942, 13 51
Outstanding July 1, 1942, recommitted to Bertha L. Crowell, 338 13
$1,115 10
Bertha L. Crowell, Collector
Recommitment July 2, 1942, per warrant,
$338 13
Payments to treasurer July 2 to December 31, 1942,
$271 45
Abatements July 2 to December 31, 1942, 37 44
Personal property taxes 1941 entered as real estate taxes 1941, 14 04
Outstanding December 31, 1942, and January 11, 1943, per list, 15 20
$338 13
REAL ESTATE TAXES - 1941 Frank B. Crowell, Collector
Outstanding January 1, 1942.
$19,247 65
Payments to treasurer January 1 to July 1, 1942,
$9,999 78
Abatements January 1 to July 1, 1942, 46 80
Outstanding July 1, 1942, recommitted to Bertha L. Crowell,
9,201 07
$19,247 65
Bertha L. Crowell, Collector
Recommitment July 2, 1942, per warrant, $9,201 07
Personal property taxes 1941 entered as real estate taxes 1941, 14 04
$9,215 11
Payments to treasurer July 2 to December 31, 1942,
$8,974 90
Abatements July 2 to December 31, 1942, 82 78
Added to tax titles July 2 to December 31, 1942,
157 43
$9,215 11
Abatements January 1 to July 1, 1942,
103
POLL TAXES - 1942 Frank B. Crowell, Collector
Commitment per warrant, $1,492 00
Payments to treasurer January 1 to July 1, 1942,
Abatements January 1 to July 1, 1942,
$1,356 00 42 00
Outstanding July 1, 1942, recommitted to Bertha L. Crowell, 94 00
$1,492 00
Bertha L. Crowell, Collector
Recommitment July 2, 1942, per warrant,
$94 00
Additional commitment July 2 to December 31, 1942, 12 00
Abatement and payment not refunded, 2 00
$108 00
Payments to treasurer July 2 to December 31, 1942,
$18 00
Abatements July 2 to December 31, 1942, 90 00
$108 00
PERSONAL PROPERTY TAXES - 1942 Frank B. Crowell, Collector
Commitment per warrant, $13,816 07
Payments to treasurer January 1 to July 1, 1942, $ 167 04
Outstanding July 1, 1942, recommitted to Bertha L. Crowell,
13,649 03
$13,816 07
Bertha L. Crowell, Collector
Recommitment July 2, 1942, per warrant, $13,649 03
Abatements and payments refunded July 2 to Decem- ber 31, 1942, 6 96
$13,655 99
Payments to treasurer July 2 to December 31, 1942,
$12,184 33
Abatements July 2 to December 31, 1942, 146 94
Outstanding December 31, 1942, and January 11, 1943, per list, 1,324 72
$13,655 99
REAL ESTATE TAXES - 1942 Frank B. Crowell, Collector
Commitment per warrant, $116,369 13
Payments to treasurer January 1 to July 1, 1942, $ 2,119 22
Outstanding July 1, 1942, recommitted to Bertha L. Crowell,
114,249 91
$116,369 13
104
Bertha L. Crowell, Collector
Recommitment July 2, 1942, per warrant, $114,249 91
Additional commitment July 2 to December 31, 1942, 52 20
Abatements and payments refunded July 2 to Decem- ber 31, 1942, 229 68
$114,531 79
Payments to treasurer July 2 to December 31, 1942,
$92,266 73
Abatements July 2 to December 31, 1942, 1,334 00
Added to tax titles July 2 to December 31, 1942, 331 76
20,599 30
$114,531 79
Outstanding January 1, 1943,
$20,599 30
Payments to treasurer January 1 to 11, 1943,
$ 564 93
Abatements January 1 to 11, 1943,
77 72
Outstanding January 11, 1943, per list,
19,941 65
Cash on hand January 11, 1943, verified,
15 00
$20,599 30
MOTH ASSESSMENTS - 1941 Frank B. Crowell, Collector
Outstanding January 1, 1942,
$334 67
Payments to treasurer January 1 to July 1, 1942,
$224 70
Outstanding July 1, 1942, recommitted to Bertha L. Crowell,
109 97
$334 67
Bertha L. Crowell, Collector
Recommitment July 2, 1942, per warrant,
$109 97
Payments to treasurer July 2 to December 31, 1942,
$109 97
MOTH ASSESSMENTS - 1942
Frank B. Crowell, Collector
Commitment per warrant,
$1,208 80
Payments to treasurer January 1 to July 1, 1942,
$ 3 90
Outstanding July 1, 1942, recommitted to Bertha L. Crowell, 1,204 90
$1,208 80
Bertha L. Crowell, Collector
Recommitment July 2, 1942, per warrant,
$1,204 90
Payments to treasurer July 2 to December 31, 1942, Abatements July 2 to December 31, 1942,
$1,069 50
3 40
Outstanding December 31, 1942,
132 00
$1,204 90
Outstanding December 31, 1942,
105
Outstanding January 1, 1943,
$132 00
Payments to treasurer January 1 to 11, 1943,
Outstanding January 11, 1943, per list,
$ 1 90 130 10
$132 00
MOTOR VEHICLE EXCISE TAXES - 1940 Frank B. Crowell, Collector
Outstanding January 1, 1942,
$4 36
Outstanding July 1, 1942, recommitted to Bertha L. Crowell, $4 36
Bertha L. Crowell, Collector
Recommitment July 2, 1942, per warrant,
$4 36
Abatements July 2 to December 31, 1942, $4 36
MOTOR VEHICLE EXCISE TAXES - 1941 Frank B. Crowell, Collector
Outstanding January 1, 1942,
$470 21
Additional commitment January 1 to July 1, 1942,
23 87
Abatements and payments refunded January 1 to July 1, 1942, 27 44
$521 52
Payments to treasurer January 1 to July 1, 1942,
$438 07
Abatements January 1 to July 1, 1942, 52 26
Outstanding July 1, 1942, recommitted to Bertha L. Crowell, 31 19
$521 52
Bertha L. Crowell, Collector
Recommitment July 2, 1942, per warrant,
$31 19
Payments to treasurer July 2 to December 31, 1942,
$ 2 45
Abatements July 2 to December 31, 1942, 28 74
$31 19
MOTOR VEHICLE EXCISE TAXES-1942 Frank B. Crowell, Collector
Commitment per warrant
Abatements and payments refunded January 1 to July 1. 1942 18 95
$7,511 36
Payments to treasurer January 1 to July 1, 1942 $6,419 57
Abatements January 1 to July 1, 1942
216 48
Outstanding July 1, 1942, recommitted to Bertha L. Crowell 875 31
$7,492 41
$7,511 36
106
Bertha L. Crowell, Collector
Recommitment July 2, 1942, per warrant
$875 31
Additional commitment July 2 to December 31, 1942 414 95
Abatements and payments refunded July 2 to Decem- ber 31, 1942 33 07
Errors in reporting and entering abatements 96 04
$1,419 37
Payments to treasurer
July 2 to December 31, 1942
$1,205 65
Abatements July 2 to December 31, 1942
199 07
Outstanding December 31, 1942
14 65
$1,419 37
Outstanding January 1, 1943
$14 65
Payments to treasurer January 1 to 11, 1943
$6 19
Outstanding January 11, 1943, per list
8 46
$14 65
SPECIAL TAXES-CHAPTER 227, ACTS OF 1941
Frank B. Crowell, Collector
Outstanding January 1, 1942
$549 46
Abatements 1942
$549 46
INTEREST AND COSTS ON DEFERRED TAXES
Cash balance January 1, 1942
$1.25
Interest collections 1942 :
Taxes 1940
$ 19
Taxes 1941
515 62
Taxes 1942
21 86
Polls 1942
04
Motor vehicle excise taxes 1941
36
Motor vehicle excise taxes 1942
1 29
Water
8 78
Costs collections 1942 :
Taxes 1941
7 60
Polls 1942
16 45
572 19
$573 44
Payments to treasurer Cash balance December 31, 1942
573 31
13
$573 44
107
Cash balance January 1, 1943
13
Collections January 1 to 11, 1943 : Taxes 1942 Motor vehicle excise taxes 1942
7 48
02
7 50
$7 63
Payments to treasurer January 1 to 11, 1943
7 31
Cash on hand January 11, 1943, verified
32
$7 63
TAX TITLES
Balance January 1, 1942
$1,351 21
Added to tax titles :
Taxes 1941
$157 43
Taxes 1942
331 76
Interest and costs
105 38
594 57
Added interest and costs entered as redemption
of tax titles
57 45
Tax titles redeemed
$1,478 58
Tax titles foreclosed
76 82
Balance December 31, 1942, per list
447 83
$2,003 23
TAX TITLE POSSESSIONS
Balance January 1, 1942
$1,767 71
Tax titles foreclosed
76 82
Payments to treasurer
$330 00
Book value in excess of selling price
255 32
Balance December 31, 1942, per list
1,259 21
$1,844 53
SELECTMEN'S LICENSES AND PERMITS
Licenses and permits granted 1941 :
Liquor
$1,100 00
Revolver
22 00
Victuallers
10 00
Sunday
14 00
Garage
2 00
Peddler's
2 00
Junk
10 00
Oleo
50
Taxi
1 00
Overpayment to treasurer
. 00
$1,162 50
$2,003 23
$1,844 53
108
Payments to treasurer, 1942 Licenses and permits granted January 1 to 16, 1943
$1,162 50 $1,425 00
Payments to treasurer January 1 to 16, 1943 Licenses unissued January 16, 1943
$1,423 00
2 00
$1,425 00
TOWN CLERK
DOG LICENSES
Licenses issued 1942 :
Males, 124 @ $2.00
$248 00
Spayed females, 26 @ $2.00
52 00
Females, 23 @ $5.00
115 00
Kennel, 1 @ $50.00
50 00
Kennel, 2 @ $25 00
50 00
$515 00
Payments to treasurer
$476 20
Fees retained
34 80
Cash balance December 31, 1942
4 00
$515 00
Cash balance January 1, 1943
$4 00
Licenses issued January 1 to 16, 1943
36 00
$40 00
Payments to treasurer January 1 to 16, 1943
$3 60
Fees retained January 1 to 16, 1943
40
Cash on hand January 16, 1943, verified
36 00
$40 00
SPORTING LICENSES
Licenses issued 1942 :
Fishing, 42 @ $2.00
$84 00
Hunting, 47 @ 2.00
94 00
Sporting. 21 @ 3.25
68 25
Females and minors' fishing 8 @ 1.25
10 00
Trapping, 2 @ 5.25
10 50
Payments to Division of Fisheries and Game, 1942
$236 75
Fees retained 1942
30 00
$266 75
Licenses issued January 1 to 16, 1943
$43 75
$43 75
Cash on hand January 16, 1943, verified
$266 75
109
SEALER OF WEIGHTS AND MEASURES
Cash balance January 1, 1942
$ 63
Receipts 1942
26 45
$27 08
Payments to treasurer, 1942
$27 08
MILK INSPECTOR
Permits issued 1942
$10 50
Overpayment to treasurer, refunded
1 00
$11 50
Payments to treasurer, 1942
$11 50
PUBLIC WELFARE DEPARTMENT
Temporary Aid-Accounts Receivable
Outstanding January 1, 1942
$ 5 00
Charges
2,840 36
Payments to treasurer
$2,630 36
Outstanding December 31, 1942
215 00
$2,845 36
Outstanding January 1, 1943
$215 00
Payments to treasurer January 1 to 11, 1943
$64 00
Outstanding January 11, 1943, per list
151 00
$215 00
Aid to Dependent Children - Accounts Receivable
Charges 1942
$618 79
Federal grants entered as accounts receivable
44 92
Payments to treasurer, 1942
$663 71
Old Age Assistance Accounts Receivable-State
Charges 1942
$7,923 19
Payments to treasurer, 1942
$7,923 19
Old Age Assistance Accounts Receivable-Miscellaneous
Charges 1942 $224 33
Payments to treasurer, 1942
$224 33
$663 71
$2,845 36
110
STATE AID Accounts Receivable
Outstanding January 1, 1942 Charges
$120 00
120 00
$240 00
Payments to treasurer
$120 00
Outstanding December 31, 1942, per list
120 00
$240 00
SCHOOL DEPARTMENT Miscellaneous Receipts
Collections 1942 :
Tuition
$405 00
Manual training
13 99
Rentals
7 50
Payments to treasurer 1942
$426 49
Collections January 1 to 16, 1943 :
Tuition
$304 50
Manual training
2 36
Payments to treasurer January 1 to 16, 1943
$306 86
Cafeterias
Collections 1942 :
High school
$1,707 65
Lamson school
1,449 60
Walsh school
50 15
Payments to treasurer 1942
$3,207 40
Collections January 1 to 16, 1943 :
$ 92 33
High school Lamson school
119 00
$211 33
Payments to treasurer January 1 to 16, 1943
$211 33
LIBRARY
Receipts 1942 Payments to treasurer, 1942
$3 17
$3 17
$426 49
$306 86
$3,207 40
111
WATER DEPARTMENT-RATES Frank B. Crowell, Collector
Outstanding January 1, 1942 $1,051 53
Commitments January 1 to July 1, 1942
3,543 71
Overpayments refunded January 1 to July 1, 1942
16 77
$4,612 01
Payments to treasurer January 1 to July 1, 1942
$3,368 05
Abatements January 1 to July 1, 1942
106 95
Outstanding July 1, 1942, recommitted to Bertha L. Crowell 1,137 01
$4,612 01
Bertha L. Crowell, Collector
Recommitment July 2, 1942
$1,137 01
Commitments July 2 to December 31, 1942
3,366 81
Payments to treasurer July 2 to December 31. 1942
$3,516 03
Abatements July 2 to December 31, 1942
17 42
Outstanding December 31, 1942
970 37
$4,503 82
Outstanding January 1, 1943
$970 37
Payments to treasurer January 1 to 11, 1943
$ 78 20
Outstanding January 11, 1943, per list
892 17
$970 37
WATER DEPARTMENT-SERVICES Frank B. Crowell, Collector
Outstanding January 1, 1942
$488 17
Commitments January 1 to July 1, 1942
221 16
Payments to treasurer January 1 to July 1, 1942
$260 83
Abatements January 1 to July 1, 1942
31 00
Outstanding July 1, 1942, recommitted to Bertha L. Crowell
417 50
$709 33
Bertha L. Crowell, Collector
Recommitment July 2, 1942
$417 50
Commitments July 2 to December 31, 1942
53 11
Payments to treasurer July 2 to December 31, 1942 Abatements July 2 to December 31, 1942
$186 85
1 00
Outstanding December 31, 1942
282 76
$709 33
$470 61
$470 61
$4,503 82
112
Outstanding January 1, 1943
Commitments January 1 to 11, 1943
$282 76 53 00
$335 76
Payments to treasurer January 1 to 11, 1943 $ 1 00
Outstanding January 11, 1943, per list
334 76
$335 76
CEMETERY DEPARTMENT
Outstanding January 1, 1942 :
Sale of lots and graves
$211 50
Care of lots and graves
747 25
Charges 1942 :
Sale of lots and graves
$415 00
Care of lots and graves
590 00
Interments
199 00
Perpetual care bequests
100 00
$2,262 75
Payments to treasurer :
By cemetery department
$818 00
By town collector
438 25
$1,256 25
Abatements :
Care of lots and graves
26 50
Outstanding December 31, 1942, per list :
Sale of lots and graves $ 54 00
Care of lots and graves
926 00
980 00
$2,262 75
DR. JUSTIN ALLEN LIBRARY FUND
Savings Deposits
Total
On hand at beginning of year 1942
$500 00
$500 00
On hand at end of year 1942 RECEIPTS
500 00
500 00
PAYMENTS
Income $13 24 Transferred to town for
library purposes $13 24
H. AUGUSTA DODGE LIBRARY FUND
On hand at beginning of year 1942 On hand at end of year 1942 RECEIPTS
Savings Deposits $1,000 00
Total
$1,000 00
1,000 00
1,000 00
PAYMENTS
Income $25 15 Transferred to town for
library purposes $25 15
$958 75
1,204 00
113
CEMETERY SALE OF LOTS FUND
Cash in General Savings
Treasury Deposits
Total
On hand at beginning of year 1942
$150 00 $6,985 17 $7,135 17
On hand at end of year 1942 RECEIPTS
97 50 7,793 63
7,891 13
Income $183 46
Added to savings deposits $808 46
Sale of lots
572 50
Cash in general treasury at
Cash in general treasury at end of year 1942 97 50
beginning of year 1942 150 00
$905 96
$905 96
MAXWELL NORMAN FUND
Savings
Deposits
Total
On hand at beginning of year 1942
$397 23
$397 23
On hand at end of year 1942
407 21 407 21
RECEIPTS
PAYMENTS
Income $9 98
Added to savings deposits $9 98
CEMETERY PERPETUAL CARE FUNDS
Savings Deposits $15,425 31
Total
On hand at beginning of year 1942
$15,425 31
On hand at end of year 1942 RECEIPTS
15,567 09 PAYMENTS
15,567 09
Income
$391 28
Added to savings deposits
$141 78
Bequests
100 00
Transferred to town for care of lots
349 50
$491 28
$491 28
TOWN OF HAMILTON BALANCE SHEET-DECEMBER 31, 1942 GENERAL ACCOUNTS ASSETS
Cash : In Banks and Office Accounts Receivable : Taxes : Levy of 1941 Levy of 1942
$43,563 01
$15 20 21,924 02
21,939 22
Motor Vehicle Excise Taxes : Levy of 1942 14 65
PAYMENTS
114
Moth Assessments : Levy of 1942
132 00
Tax Titles
447 83
Tax Title Possessions
1,259 21
Departmental :
Public Welfare
$215 00
State Aid
120 00
335 00
Water Department :
Rates
$970 37
Services
282 76
1,253 13
Overdrawn Account :
Overlay 1941
151 47
Loans Authorized
60,000 00
$129,095 52
LIABILITIES AND RESERVES
Poll Taxes 1942-Overpayment
Tailings
111 52
Old Age Assistance Recovery
100 00
County Dog Licenses
12 60
Surplus War Bonus Fund
965 37
Trust Funds Income :
Library Funds
$ 55 27
Cemetery Funds
216 88
Cemetery Sale of Lots Fund
97 50
Federal Grants :
Old Age Assistance :
Assistance
$3,171 28
Administration
178 44
Aid to Dependent Children :
161 75
Administration
63 58
Unexpended Balances :
Selectmen-Unemployment Fund
$3,981 13
Fire Department-New Truck
8,400 00
Highway-Chapter 90 Construction
62 94
Reserve Fund-Overlay Surplus
200 28
Overlay Reserved for Abatement of Taxes : Levy of 1942
1,335 97
Loans Authorized-Unissued
60,000 00
Revenue Reserved Until Collected :
Motor Vehicle Excise
$ 14 65
Special Assessment
132 00
272 15
3,575 05
12,444 07
Assistance
$ 2 00
115
Tax Title Departmental Water
Surplus Revenue
1,707 04 335 00 1,253 13
3,441 82 46,537 19
$129,095 52
DEBT ACCOUNTS
ASSETS
Net Funded or Fixed Debt
$128,000 00
$128,000 00
LIABILITIES AND RESERVES
Essex County Hospital Loan
$ 1,000 00
High School Building Loan
45,000 00
Water Loan
82,000 00
$128,000 00
TRUST ACCOUNTS
ASSETS
Trust and Investment Funds, Cash and Securities
$25,267 93
LIABILITIES AND RESERVES
Dr. Justin Allen Library Fund
$ 500 00
H. Augusta Dodge Library Fund
1,000 00
Maxwell Norman Fund
407 21
Cemetery Perpetual Care Fund
15,567 09
Sale of Cemetery Lots Fund
7,793 63
$25,267 93
$25,267 93
REPORT of the
SCHOOL COMMITTEE 1942
REPORT of the SCHOOL COMMITTEE
To the Citizens of Hamilton:
The difficulty of obtaining school transportation and the decision to close the Adelaide Dodge Walsh School were the two major considerations that con- fronted the committee this past year. Inasmuch as the superintendent, in his report, has covered the other matters of public interest such as the changes in the teaching staff, the budget and maintenance of the plant, your committee will confine itself in this report to an exposition of salient factors in the two fore-mentioned deliberations.
Transportation
In April your committee first started working on the bus contract for the coming three years. Efforts were made to get the Eastern Massachusetts Street Railway and Hemeon Motor Service to submit bids in addition to that of Mr. William Bancroft. During the first week in May advertisements were run in the local papers stating that proposals for the transportation of the Hamilton School children would be received at the Office of the School Committee until 8 p. m. on May 14. No proposals were received at that time but Mr. William Bancroft, who had been transporting the school children during the past nine years, was present at the meeting. He told your committee that he refused to bid unless the specifications were changed in four instances. The changes were as follows: First, that new equipment should not be required; second, the contract should be for one year instead of for three years; third, that his requirement of posting a bond be eliminated; fourth, routes suitable to Mr. Bancroft be set at the beginning of the contract to remain unchanged during the life of the contract.
At the meeting of June 1st, no other bids having been received, the com- mittee agreed to accept all of Mr. Bancroft's proposed changes with the ex- ception of those concerning the surety bond, and bus routes. The surety bond is required by state law, however, your committee reduced the bond from $5,000 to $3,000. Your committee insisted that it reserve the right to re-route the buses in order to accomodate the changes in domicile of various children during the life of the contract. At the meeting of June 18th it was voted to send Mr. Bancroft a copy of the new specifications, which had been approved by the town counsel the preceding week. Mr. Bancroft was requested to ac- cept or reject these specifications on or before July 1. He failed to reply to this letter. Not hearing from him and understanding that the buses were for sale your committee endeavored to have a responsible party contact Mr. Bancroft on the purchase of his equipment and submit a bid for transporta- tion for the coming three years. Before this was accomplished Mr. Bancroft sold his buses to a concern out of state thus leaving the town with no means of transportation for its pupils.
Need help finding more records? Try our genealogical records directory which has more than 1 million sources to help you more easily locate the available records.