USA > Massachusetts > Essex County > Hamilton > Town of Hamilton Annual Report 1944 > Part 5
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410 95
Labor
118 70
Transportation
33 00
All Other
16 89
4,668 69
Carried forward
$156,076 81
79
Brought forward
$156,076 81
CEMETERY
Administrative :
Raymond A. Whipple
17 25
Lawrence C. Foster
17 25
John Walke
17 25
Doris Foster, Clerk
86 25
138 00
Other Expenses :
Ernest MacGregor, Supt.
1,475 00
Roy Whipple
483 00
Other Wages
62 00
Truck Expense
65 57
Tools, Equipment and Repairs
109 08
Water
14 00
Telephone, Postage, Office Supplies
51 21
Flowers
24 00
2,283 86
2,421 86
INTEREST
High School Bonds
1,312 50
Water Bonds
906 25
Water Notes
5 00
2,223 75
MATURING DEPT.
High School Bonds
5,000 00
Water Bonds
5,000 00
Water Note
1,000 00
11,000 00
AGENCY
County of Essex, County Tax
9,080 59
County of Essex, Dog Licenses
599 40
Com. of Mass., State Tax
10,648 00
Com. of Mass., State Parks
145 48
Com. Mass., State Audit
201 61
Com. of Mass., Old Age Recovery
33 89
Collector Int. Revenue, Witholding Tax
4,931 82
25,640 79
TRUST
Cemetery Sale of Lots
535 00
Cemetery Deposits for Endowments
875 00
1,410 00
Carried forward
$198,773 21
80
Brought forward
$198,773 21
REFUNDS
Motor Vehicle Excise
11 26
Poll Tax All Other
10 80
9 95
32 01
Total Disbursements, 1944
198,805 22
Balance Cash, December 31, 1944
72,427 35
271,232 57
TRANSFERS (FROM RESERVE FUND)
School
1,505 11
School Vocational
200 00
Town Clerk
75 00
Tree Warden
500 00
Selectmen
200 00
Water
261 69
Snow
258 20
3,000 00
3,000 00
81 RECAPITULATION OF DEPARTMENTAL EXPENSES December 31, 1944
Appropriations and Transfers Expended Balance 1,043 51 1,043 51
Selectmen Unemployed Bal. Jan. 1
(transf. to Selectmen App.)
Selectmen :
Town Meeting
1,425 00
Transfer, Unemployed
1,043 51
Transfer, Reserve Fund
200 00
2,668 51
2,667 98
53
Accounting
1,643 00
1,578 83
64 17
(Salary)
Treasury
1,185 00
1,184 27
73
Collector
1,610 00
1,518 45
91 55
Assessors
1,864 00
1,859 37
4 63
Other Finance Accounts
15 00
10 00
5 00
Law
675 00
675 00
Town Clerk:
Salary, Town Meeting
731 00
374 90
56 10
Expenses, Town Meeting
150 00
Transfer, Reserve Fund
75 00
225 00
199 29
25 71
Election and Registration
1,525 00
1,461 83
63 17
Town Hall
3,149 00
2,909 71
239 29
Health
3,525 00
3,255 58-
269 42
Civilian Defense
1,000 00
790 86
209 14
Police
3,498 00
3,495 89
2 11
Fire
3,167 00
2,825 87
341 13
Moth-(Town)
2,700 00
2,690 18
9 82
Moth-(Private Property)
1,200 00
1,195 61
4 39
Tree Warden, Town Meeting
1,100 00
Transfer, Reserve Fund
500 00
1,600 00
1,597 76
2 24
Forest Warden
89 00
67 74
21 26
Sealer
325 00
325 00
Dental Clinic
2,200 00
1,993 75
206 25
Inspector of Animals
135 00
134 37
63
Highways
12,559 00
10,280 55
2,278 45
Chapter 90 Maintenance
Town Meeting
S00 00
From State
399 95
1,199 95
1,199 85
10
Snow, Town Meeting
4,500 00
Transfer, Reserve Fund
258 20
4,758 20
5,126 36 O.D.368 16
Street Lighting
7,200 00
7,013 05
186 95
Public Welfare
5,083 00
3,953 43
1,129 57
82
Appropriations and
Transfers Expended Balance
Soldiers' Benefits
1,500 00
317 05
1,182 95
Old Age Assistance
10,000 00
9,489 43
510 57
Old Age Assistance, Administration
1,083 00
739 14
343 86
Aid to Dependent Children
1,400 00
1,352 00
48 00
Aid to Dep. Child., Administ.
25 00
25 00
State and Military Aid
200 00
130 00
70 00
School :
Town Meeting
51,317 33
Dog Tax
515 97
Transfer, Reserve Fund
1,505 11
53,338 41
53,336 47
1 94
School-Vocational
Town Meeting
300 00
Transfer, Reserve Fund
200 00
500 00
482 10
17 90
School Cafeteria-High
2,400 00
2,391 07
8 93
School Cafeteria-Lamson
2.500 00
2,495 24
4 76
School-Screens and Shades
170 00
*170 00
School-Painting High, Interior
650 00
645 49
*4 51
School-Repairs, High School Roof
200 00
*200 00
School-Military Retirement
160 00
80 00
80 00
Public Library :
Town Meeting
2,503 00
Trust Fund Income
51 91
2,554 91
2,554 91
American Legion
300 00
285 51
14 49
Boiler Insurance
60 00
59 85
15
Insurance Fund
1,250 00
957 20
292 80
Memorial Day
325 00
317 72
7 28
Parks
500 00
500 00
Reserve Fund
3,000 00
3,000 00 (transfs.)
Town Clock
57 00
56 25
75
Town Reports
525 00
508 79
16 21
Cemetery :
Town Meeting
2,021 00
Endowment Income
400 86
2,421 86
2,421 86
Water Maintenance :
Town Meeting
4,407 00
Transfer Reserve Fund
261 69
4,668 69
4,668 69
Water Truck Purchase
1,025 00
1,025 00
Water Land Purchase
500 00
*500 00
Interest
2,300 00
2,300 00
Maturing Debt
11,000 00
11,000 00
Balances marked * are carried to 1945.
83
TRUST FUNDS
DR. JUSTIN ALLEN LIBRARY FUND
Savings deposits on hand January 1, 1944
$500 00
Interest added during 1944 9 43
$509.43
Transferred to Town for Library purposes
9 43
Savings deposits, December 31, 1944
$500 00
H. AUGUSTA DODGE LIBRARY FUND
Savings deposits on hand January 1, 1944
$1,000 00
Interest added during 1944
25 15
$1,025 15
Transferred to Town for Library purposes
25 15
Savings deposits December 31, 1944
$1,000 00
MAXWELL NORMAN FUND
Savings deposits on hand January 1, 1944 , ,
$417 45
Interest added during 1944
10 48
Savings deposits December 31, 1944
$427 93
CEMETERY SALE OF LOTS FUND
Savings deposits on hand January 1, 1944
$8,599 46
Interest added during 1944
161 03
Receipts added to savings during 1944
535 00
Savings deposits December 31, 1944
$9,295 00
CEMETERY PERPETUAL CARE FUNDS
Savings deposits January 1, 1944
$16,424 91
Bequests added to savings during 1944
875 00
Interest added during 1944
370 72
$17,670 63
Transferred to Town for Cemetery purposes
419 75
Savings deposits December 31, 1944
$17,250 88
84 TOWN OF HAMILTON December 31, 1944 CEMETERY PERPETUAL CARE FUNDS
Balance Dec. 31, 1943
Bequests
Income
Withdrawn
Balance Dec. 31, 1944
Knowlton. Joseph
104 45
1 97
2 50
103 92
Haynes, Olivia E.
112 04
2 11
2 50
111 65
Chandler, William
110 88
2 08
2 50
110 46
Thayer, Samuel E.
111 40
2 09
2 50
110 99
Ware, Lydia
243 42
4 59
15 00
233 01
Patch, Mrs. Washington
102 15
1 92
2 50
101 57
Grant, Mrs. Alice
102 15
1 92
2 50
101 57
Chandler, Arthur W.
102 15
1 92
2 50
101 57
Roberts, George E.
111 98
2 10
2 50
111 58
Lovering, Myrtle
116 56
2 20
2 50
116 26
Whittredge, John
111 35
09
2 50
110 94
Wilson, James
113 04
2 13
2 50
112 6
Elwell, John E.
115 57
2 18
5 00
112 75
Hobbs, Franklin
110 55
2 07
2 50
110 12
MacDonald, Robert
111 19
2 08
2 50
110 77
Thompson, Mary E.
170 50
3 21
5 00
168 71
Colwell, Ernest
112 15
2 11
. 50
111 76
Stone, Daniel D.
112 36
2 12
00
109 48
Woodbury, John L.
111 35
2 09
: 50
110 94
Woodbury, John L.
509 94
7 94
2 50
515 38
Crowley, Bertha
112 05
2 11
2 50
111 66
Ellis, Emily
111 25
2 08
2 50
110 83
Austin, Delia
102 84
1 93
2 50
102 27
Neal, Nirum
53 88
1 01
54 89
Neal. George A.
53 48
1 00
54 48
Whipple, Emerson A.
111 97
2 10
2 50
111 57
Proctor, James H.
386 29
7 28
15 00
378 57
Nason. Daniel A.
109 25
2 05
2 50
108 80
Knowlton, Clarence S.
111 68
2 10
2 50
111 28
Ayers, Fred H.
110 70
2 08
2 50
110 28
Chadwick, Alden
113 19
2 13
2 50
112 82
Horne, Duncan K.
105 42
1 98
2 50
101 90
Bradstreet, John
208 33
3 92
5 00
207 25
Trussell, Frank P.
176 16
3 32
4 00
175 48
Porter, Benjamin
111 76
2 10
2 50
111 36
Smerage, Charles A.
113 00
2 13
2 50
112 63
Rowe, Mary
109 25
2 05
2 50
108 80
Gamboa, Joseph
108 72
2 05
2 50
108 27
Norton, Francis C.
165 84
3 11
3 00
165 95
Brewer, Alice E.
104 03
1 96
2 50
103 49
85
Balance Dec. 31,
1943
Bequests
Income
Withdrawn
Balance Dec. 31, 1944
MacDonald, Alexander
110 90
2 08
2 50
110 48
Trefry, Henry G.
110 80
2 08
2 50
110 38
Knowlton, John H.
113 17
2 13
2 50
112 80
Whipple, A. C., Flower Fund 111 43
2 09
113 52
Andrews, Mary
35 88
68
36 56
Smith, Charles H.
102 10
1 92
2 00
102 02
Crowell, Frank B. (Bev. Sav.) 51 80
1 29
53 09
Shepherd, Helen
25 00
57
25 57
Dodge, Joseph W.
161 77
4 04
5 00
160 81
Hurlburt, Eben
103 40
2 59
2 50
103 49
Newcomb, Charles A.
103 40
2 59
2 50
103 49
Rogers, Charles J.
107 41
2 69
2 50
107 60
Daley, Harold A.
206 80
5 19
5 00
206 99
Wood, Oscar A.
150 00
3 13
2 50
150 63
Southwick, Mary A.
103 22
2 59
2 50
103 31
Williams, Betty L.
106 07
2 66
2 50
106 23
Williams, Constance C.
207 51
5 21
5 00
207 72
Cummings, A. Merrill
104 43
2 61
2 50
104 54
Anderson, Perley G.
104 46
2 61
2 50
104 57
Perron, James
52 10
1 30
1 25
52 15
Norris, George A.
155 21
3 90
2 50
156 61
Murray, Alice
104 23
2 61
2 50
104 34
Knowlton, Willis F.
404 46
9 75
5 00
409 21
Gibney, George H.
101 84
2 54
104 38
Tappan, Foster E.
104 46
2 61
107 07
Burton, F. J. & P. W. (Salem Sav.)
110 15
2 77
2 50
110 42
Patch, Emeline
110 39
2 77
5 00
108 16
Dodge, Edward W.
110 90
2 78
4 00
109 68
Whipple, Albert M.
109 50
2 74
5 00
107 24
Horne, Thomas
113 99
2 85
5 00
111 84
Andrews, Horace E.
118 26
2 97
5 00
116 23
Peterson, Charles A.
103 53
2 59
2 50
103 62
Graham, Charlie E.
52 98
1 31
54 29
Dufton, Joseph W.
110 16
2 77
2 50
110 43
Butler, Nath'l B.
109 24
2 74
2 50
109 48
Fillebrown, Howard R.
52 78
1 31
2 00
52 09
Cutler, Temple
80 87
2 01
82 88
Cutler, Temple
84 02
2 11
2 50
83 63
Dane, Ephraim A.
105 42
2 64
2 50
105 56
Patch, Laura S.
109 32
2 74
2 50
109 56
Dodge, James E.
112 34
2 81
2 50
112 65
Dane, Joseph F.
102 16
2 57
2 50
102 23
Mason, Arthur
116 52
2 91
5 00
114 43
Goodhue, Samuel G.
109 71
2 75
2 50
109 96
Preston, Thomas
109 98
2 75
2 50
110 23
86
Balance Dec. 31,
Balance Dec. 31,
1943
Bequests
Income
Withdrawn
1944
McNeil, Hattie S.
112 57
2 81
5 00
110 38
Tuttle, John
111 51
2 79
2 50
111 80
Lovering, J. P.
113 41
2 84
5 00
111 25
Kimball, Susan A.
161 72
4 05
3 50
162 27
Henry, Mary R.
79 75
1 99
2 00
79 74
Knowlton, Isac F.
233 21
5 86
10 00
229 07
Knowlton, George K.
115 00
2 89
5 00
112 89
Anderson, Johanna M.
103 80
2 60
2 50
103 90
Swett, George C.
104 01
2 61
2 50
104 12
French, Isac I.
103 18
: 59
2 50
103 27
Abbott, Albert S.
105 06
2 64
2 50
105 20
Whitman, Florence H.
103 57
2 59
2 50
103 66
Tilton, Barclay and Alice D.
401 36
10 09
10 00
401 45
Fletcher, Roland (Ips. Sav.)
150 00
150 00
Haynes, George T.
110 15
2 77
2 50
110 42
Dodge, H. Augustus, Mary A. 258 04
6 48
10 00
254 52
Townsend, William E.
111 26
2 79
2 50
111 55
Whipple, Hannah M.
107 94
2 70
2 50
108 14
Brown, Elizabeth S.
112 06
2 81
2 50
112 37
Allen, Albert F.
107 21
2 69
2 50
107 40
Dane, Luther
115 34
2 92
2 50
115 76
Abbott, Marshall K.
240 66
5 02
10 00
235 68
Ayers, Samuel
167 18
50 00
4 20
4 00
217 38
Allen, Dr. D. S.
398 62
10 02
15 00
393 64
Bean, Ellen A.
116 09
2 91
2 50
116 50
Burnham, Amos
102 98
2 58
2 50
103 06
Dodge, Joseph T.
110 32
2 77
2 50
110 59
Safford, Daniel E.
109 77
2 75
2 50
110 02
Dane, Francis
1,131.79
28 45
35 00
1,125 24
Davenport, Jabez
108 46
2 71
2 50
108 67
Gleason, Wm. H.
108 38
2 71.
2 50
108 59
Whipple, L. D.
102 66
2 57
2 50
102 73
Kinsman, Jacob
112 11
2 81
2 50
112 42
Roberts, Daniel
111 54
2 79
2 50
111 83
Burnham, Choate
181 63
4 55
4 00
182 18
Allen, Dr. Justin
104 23
2 61
2 50
104 34
Perley, Alvin L.
150 00
150 00
Foster, C. A. and L. C.
150 00
150 00
Sampson, Carrie
75 00
75 00
Mann, Jesse S.
150 00
150 00
Mann, John R.
150 00
150 00
16,424 91
875 00
370 72
419 75
17,150 88
87
TOWN OF HAMILTON BONDED INDEBTEDNESS
Date of Maturity
High School
Bonds
Water Supply Bonds 11/4%
31/2%
Issued 7-1-31
Issued 7-1-39
Total
1945
$5,000 00
$5,000 00
$10,000 00
1946
5.000 00
5,000 00
10,000 00
1947
5,000 00
5,000 00
10,000 00
1948
5,000 00
5,000 00
10,000 00
1949
5,000 00
5,000 00
10,000 00
1950
5,000 00
5,000 00
10,000 00
1951
5,000 00
5,000 00
10,000 00
1952
5,000 00
5,000 00
1953
5,000 00
5,000 00
1954
5,000 00
5,000 00
1955
5,000 00
5,000 00
1956
5,000 00
5,000 00
1957
5,000 00
5,000 00
1958
5,000 00
5,000 00
$35,000 00 $70,000 00 $105 000 00
TOWN OF HAMILTON Statement of Tax Rate per $1,000 00 Valuation for the Years 1920 to 1943 inclusive
Year
Tax Rate
Year
Tax Rate
Year
Tax Rate
1920
$16 00
1928
$23 40
1936
$27 50
1921
20 00
1929
22 70
1937
26 70
1922
17 00
1930
23 60
1938
25 30
1923
21 00
1931
24 70
1939
25 00
1924
21 00
1932
23 70
1940
23 80
1925
23 80
1933
22 30
1941
23 40
1926
24 20
1934
23 80
1942
23 20
1927
23 80
1935
28 60
1943
22 00
1944
22 00
REPORT of AUDITS
of
THE ACCOUNTS
for the
TOWN of HAMILTON
For the Year 1944
91 REPORT OF AN AUDIT OF ACCOUNTS
THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CORPORATION AND TAXATION
DIVISION OF ACCOUNTS STATE HOUSE, BOSTON
May 9, 1944
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 treasurer of the town of Hamilton for the period from January 1 to March 23, 1944, and of the town clerk for the period from January 1 to April 19, 1944, 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 :CAH
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 treasurer of the town of Hamilton for the period from January 1 to March 23, 1944, and of the town clerk for the period from January 1 to April 19, 1944, the following report being submitted thereon :
The treasurer's cash book was footed, the receipts were analyzed, and the payments were checked with the selectmen's warrants authorizing disbursements of town funds.
The cash balance on March 23, 1944, was verified by actual count of the cash in the office and by reconciliation of the bank balances with statements furnished by the banks of deposit.
The tax titles held by the town for non-payment of taxes were listed and proved.
The savings bank books representing the investment of the several trust funds in the custody of the treasurer were examined and checked, there being no transactions reported during the period covered by the audit.
92
Subsequent to the audit, the treasurer's cash as of March 23, 1944, together with his books and records, were transferred to the newly elected town treasurer.
The town clerk's accounts of dog and sporting licenses were examined and checked, the payments to the town treasurer being compared with the treasurer's cash book and the payments to the Division of Fisheries and Game being verified with the receipts on file. The cash in the office on April 19, 1944, was verified by actual count.
Appended to this report is a table showing a reconciliation of the treasurer's cash, together with summaries of the town clerk's dog and sporting license accounts.
For the cooperation received during the progress of the audits I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
HERMAN B. DINE, Assistant Director of Accounts.
HBD :CAH
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1944
Receipts January 1 to March 23, 1944
' $64,247 97 10,992 89
$75,240 86
Payments January 1 to March 23, 1944 Balance March 23, 1944 :
$36,923 30
Cash in office, verified
$
756 51
Naumkeag Trust Company, Salem 16,548 56
Merchants National Bank of Salem 21,012 49
38,317 56
$75,240 86
NAUMKEAG TRUST COMPANY, SALEM
Balance March 23, 1944, per statement
$17,121 36
Balance March 23, 1944, per check book
$16,548 56
Outstanding checks March 23, 1944, per list
572 80
$17,121 36
MERCHANTS NATIONAL BANK OF SALEM
Balance March 23, 1944, per statement
$22,780 77
Balance March 23, 1944, per check book
$21,012 49
Outstanding checks March 23, 1944, per list
1,768 28
$22,780 77
93
TOWN CLERK
DOG LICENSES
Cash balance January 1, 1944
$4 00
Licenses issued January 1 to April 19, 1944 :
Males, 59 at $2.00
$118 00
Females, 9 at $5.00
45 00
Spayed females, 16 at $2.00
32 00
Kennel, 2 at $25.00
50 00
Kennel, 1 at $50.00
50 00
295 00 $299 00
Payments to treasurer January 1 to April 19, 1944
$145 40
Fees retained January 1 to April 19, 1944
17 80
Cash on hand April 19, 1944, (paid to treasurer April 21, 1944)
135 80
$299 00
TOWN CLERK
SPORTING LICENSES
Cash balance January 1, 1944
$2 00
Licenses issued January 1 to April 19, 1944 :
Resident citizens' fishing, 9 at $2.00
$18 00
Resident citizens' hunting, 8 at $2.00
16 00
Resident citizens' sporting, 21 at $3.25 68 25
Women's and minors' fishing, 7 at $1.25 8 75
Resident citizens' trapping, 1 at $5.25 5 25
116 25 $118 25
Payments to Division of Fisheries and Game, January 1 to April 19, 1944 $84 00
Fees retained by town clerk January 1 to April 19, 1944 11 75
Cash on hand April 19, 1944,
(paid to Division of Fisheries and Game, April 21, 1944) 22 50
$118 25
94
THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CORPORATION AND TAXATION DIVISION OF ACCOUNTS STATE HOUSE, BOSTON
January 23, 1945
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, 1944, made in accord- ance 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 :CAH
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, 1944, and submit the following report thereon :
The records of financial transactions of the several departments receiving or disbursing money for the town were examined and checked.
The books and accounts of the town accountant's office were examined and checked in detail. The receipts as recorded were checked with the treasurers' books, while the recorded payments were compared with the warrants issued by the selectmen.
The ledger was analyzed, the recorded appropriations and transfers being checked with the town clerk's record of town meeting votes. A trial balance, proving the accounts to be in balance, was drawn off, and a balance sheet, showing the financial condition of the town on December 31, 1944, was prepared and is herewith appended.
The town treasurer's books and accounts were examined and checked. The recorded receipts were analyzed and compared with the records of the various departments collecting money for the town, as well as with other sources from which the town received money. The payments, as recorded, were checked with
95
the selectmen's warrants authorizing the expenditure of town money and with the town accountant's books.
The cash book was footed throughout for the period of the audit, and the cash balance at the close of business on January 8, 1945, was verified by actual count of the cash in the office and by reconciliation of the bank balances with statements received from the banks in which town funds are deposited.
The savings bank books representing the investments of the several trust funds in custody of the treasurer were examined and listed, the income and transfers to the town being verified.
The debt and interest payments by the treasurer were verified by comparison with the amounts falling due and by checking the cancelled securities and the coupons on file.
The tax titles held by the town were listed, all additions thereto and re- demptions being verified.
The books and accounts of the town collector were examined and checked in detail. The commitment lists of poll, property, and motor vehicle excise taxes for the year 1944 were analyzed and the totals were proved with the assessors' warrants authorizing their collection. The taxes outstanding at the time of the previous examination were also audited. The cash postings to the commitment books were checked with the cash book record of collections, the recorded abate- ments were compared with the assessors' record of abatements granted, and the transfers to the tax title account were proved.
The payments to the treasurer were verified by comparison with the treas- urer's books, and the outstanding taxes were drawn off and proved to the accountant's ledger accounts.
The commitments of water and cemetery accounts were examined and checked. The payments to the treasurer and the abatements were verified, and the outstanding accounts were listed and proved.
During the progress of the audit, verification notices were mailed to a num- ber 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.
The financial accounts of the town clerk were examined. The records of dog and sporting licenses were checked, the payments to the treasurer and to the Division of Fisheries and Game were verified, and the cash on hand was proved.
The surety bonds of the officials required by law to furnish them were examined and found to be in proper form.
In addition to the departments and accounts mentioned the records of all other departments wherein money was collected for the town were examined and checked.
There are appended to this report, in addition to the balance sheet, tables showing a reconciliation of the treasurers' cash, summaries of the tax, tax title, water, and departmental accounts, together with tables showing the transactions and condition of the trust funds.
For the cooperation extended by the town officials during the progress of the audit, I wish on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
HERMAN B. DINE,
Assistant Director of Accounts
HBD :CAH
96
RECONCILIATION OF TREASURER'S CASH
Balance March 24, 1944
$38,317 56 195,991 71
Receipts March 24 to December 31, 1944
$234,309 27
Payments March 24 to December 31, 1944
$161,881 92
Balance December 31, 1944
72,427 35
$234,309 27
Balance January 1, 1945
$72,427 35
Receipts January 1 to 8, 1945
1,584 10
$74,011 45
Payments January 1 to 8, 1945
$3,553 25
Balance January 8, 1945 :
Cash in office, verified $2,399 66
Merchants National Bank of Salem
38,795 87
Naumkeag Trust Company, Salem,
29,262 67
70,458 20
$74,011 45
Merchants National Bank of Salem
Balance January 8, 1945, per statement
$42,944 95
Balance January 8, 1945, per check book
$38,795 87
Outstanding checks, January 8, 1945, per list
4,149 08
$42,944 95
Naumkeag Trust Company of Salem
Balance January 8, 1945, per statement
$32,698 64
Balance January 8, 1945, per check book
$29,262 67
Outstanding checks January 8, 1945, per list
3,435 97
$32,698 64
PERSONAL TAXES-1943
Outstanding January 1, 1944
$895 62
Payments to Treasurer, 1944
$864 82
Abatements 1944
30 80
$895 62
97
REAL ESTATE TAXES-1943
Outstanding January 1, 1944 Refunds
$14,058 08 8 80
$14,066 88
$13,957 69
60 79
48 40
$14,066 88
POLL TAXES-1944
Commitment per warrant
$1,450 00
Additional commitment
12 00
Refunds
2 00
$1,464 00
Payments to Treasurer 1944
$1,056 00
Abatements 1944
408 00
$1,464 00
PERSONAL TAXES-1944
Commitment per warant
$12,224 96
Payments to Treasurer
$11,045 96
Abatements
47 30
Outstanding December 31, 1944 and January 8, 1945,
per list
1,131 70
$12,224.96
REAL ESTATE TAXES-1944
Commitment per warrant
$109,894 73
Additional commitment
158 40
Payments to Treasurer
$95,998 30
Abatements
1,889 43
Added to tax titles
57 20
Outstanding December 31, 1944
12,108 20
$110,053 13
Outstanding January 1, 1945
$12,108 20
Payments to Treasurer January 1 to 8, 1945
$391 32
Outstanding January 8, 1945, per list
11,716 88
$12,108 20
Payments to Treasurer, 1944 Abatements 1944 Tax titles taken 1944
$110,053 13
98
MOTOR VEHICLE EXCISE TAXES-1943
Outstanding January 1, 1944
$8 00
Additional commitment
56 36
Refund
2 00
$66 36
Payments to Treasurer 1944
$58 36
Abatements 1944
8 00
$66 36
MOTOR VEHICLE EXCISE TAXES-1944
Commitments per warrant
$3,394 69
Refunds 9 26
$3,403 95
Payments to Treasurer
$3,318 75
Abatements
73 20
Outstanding December 31, 1944, and
January 8, 1945, per list
12 00
$3,403 95
MOTH ASSESSMENTS-1943
Outstanding January 1, 1944
$107 55
Payments to Treasurer 1944
$107 55
MOTH ASSESSMENTS-1944
Commitment per warrant
$1,009 20
Payments to Treasurer
$880 05
Outstanding Dec. 31, 1944, and January 8, 1945,
per list
129 15
$1,009 20
INTEREST AND COSTS ON DEFERRED TAXES
Collections 1944 :
Interest :
Taxes and assessments :
Levy of 1943
$341 41
Levy of 1944
20 77
Motor vehicle excise taxes :
Levy of 1943 02
Levy of 1944 40
42
Water services
$362 18
6 91
99
Costs : Taxes and assessments : Levy of 1944
21 35
Payments to Treasurer 1944
$390 86 $390 86
Collections January 1 to 8, 1945: Interest :
Taxes and assessments : Levy of 1944
$4 81
Payments to Treasurer January 1 to 8, 1945
$4 81
TAX TITLES
Balance January 1, 1944
$139 51
Tax titles taken :
Taxes 1943
$48 40
Interest and costs
12 03
60 43
Added to tax titles-
Taxes 1944
57 20
Tax titles redeemed
$102 90
Balance December 31, 1944,
and January 8, 1945, per list
154 24
$257 14
TAX POSSESSIONS
Balance January 1, 1944
$1,259 21
Balance December 31, 1944, and January 8, 1945, per list
$1,259 21
SELECTMEN'S LICENSES
Licenses and permits 1944:
Liquor
$1,200 00
Revolver
14 50
Victuallers'
6 00
Sunday
10 00
Garage
2 00
Peddlers'
3 00
Junk
20 00
Oleomargarine
1 00
Taxi
1 00
Payments to Treasurer 1944
$1,257 50 $1,257 50
$257 14
100
Licenses and permits granted January 1 to 16, 1945 :
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