USA > Massachusetts > Essex County > Hamilton > Town of Hamilton Annual Report 1947 > Part 7
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 | Part 8 | Part 9
Water Bonds
718 75
1,506 25
MATURING DEBT
Merchants National Bank :
High School Bonds
5,000 00
Water Bonds
5,000 00
10,000 00
AGENCY
Com. of Mass. State Tax
4,500 00
Com. of Mass. State Audit
110 18
Com. of Mass., State Parks
169 91
County of Essex, County Tax
10.720 30
County of Essex, Dog License
682 20
Naumkeag Trust Co., Withholding Tax 7,968 67
24,151 26
24,151 26
TRUST
Ipswich Savings Bank
Deposits for Endowments
837 00
837 00
REFUNDS
Real Estate Tax
553 20
Personal Tax
28 44
Poll Tax
102 00
Excise Tax
21 47
Interest
2 48
Water Rates
1 40
Bid Deposit
500 00
1,208 99
Total Disbursements 1947 Balance, Cash December 31, 1947
1,208 99 324,988 72 203,877 79
$528,866 51
103
TRANSFERS By Annual Town Meeting To
From
Excess & Deficiency
Maturing Debt
$10,000 00
Dog Tax Refund
Schools
440 27
Park Cannon Insurance
Cannon Repairs
89 79
School Specials
School Cafeteria
1,229 18
Cemetery Sale of Lots
Cemetery
300 00
By Finance Committee
Reserve Fund
Memorial Day
103 61
"
"
Fire
777 56
„
"
Police
188 23
"
"
Snow
206 18
"
2
Collector
17 68
"
"
Water
292 90
TRUST FUND INCOME
Cemetery Perpetual Care Interest
$332 00
104
RECAPITULATION OF DEPARTMENTAL APPROPRIATIONS TRANSFERS AND EXPENDITURES
December 31, 1947
Appropriation and Transfers
Expended
Unexpended Balance
Selectmen
$2,600 00
$2,529 04
$70 96
Accounting
1,835 00
1,834 71
29
Treasury
1,355 00
1,349 95
5 05
Collector
Appr. 1,665 00
Transfer 17 68
1,682 68
1,682 68
Assessors Salaries
975 00
975 00
Assessors Wages
1,040 00
1,024 91
15 09
Assessors Expenses
1,090 00
1,057 40
32 60
Finance Committee
15 00
15 00
Law
700 00
700 00
Town Clerk
1,325 00
1,324 64
36
Town Clerk Equipment (Bal. Jan. 1)
439 74
439 74*
Election and Registration
900 00
830 84
69 16
Town Hall
2,700 00
2,698 92
1 08
Town Hall Repairs (Bal. Jan. 1)
348 00
348 00
Police Salary and Wages
6,330 00
6,120 30
209 70
Police Expenses
Apr. 910 00
1,098 23
1,098 23
Fire
Apr. 3,200 00
3,977 56
3,977 56
Fire New Hose
600 00
600 00
Fire House Alterations (Bal. Jan. 1)
2,940 00
2,940 00
Fire Pump Purchase (Bal. Jan. 1)
10,000 00
9,986 21
13 79
Moth Supt. Salary
1,216 00
1,216 00
Moth Wages
1,150 00
1,150 00
Moth Expenses
802 00
801 99
01
Moth Private Property
Supt. Salary
432 00
432 00
Wages
418 00
353 30
64 70
Expenses
350 00
349 54
46
Tree
Warden Salary
768 00
768 00
Wages
864 00
851 29
12.71
Expenses
100 00
98 70
1 30
Forest Warden
80 00
73 88
6 12
Sealer
330 00
330 00
Health
5,800 00
5,713 32
86 68
Dental Clinic
2,200 00
1,869 00
331 00
Animal Inspector
140 00
0 00
Highway Surveyors Salary
2,600 00
2,600 00
Wages of Drivers and Helpers
7,944 00
7,943 65
35
Expenses and Labor
7,868 40
7,176 79
691 61
Chap. 90 Construction Asbury Street
Bal. Jan. 1
3,977 80
Apr.
1,500 00
Transfer 16,500 00
21,977 80
19,849 71
2,128 09*
Chap. 90 Construction Essex Street
Appr.
1,625 00
Transfer
4,875 00
6,500 00
24 25
6,475 75*
Chap. 90 Maintenance
Apr.
1,000 00
Trans.
500 00
1,500 00
1,500 00
2 69
Ambulance Cruiser Purchase
Transfer 188 23
1,600 00
1,597 31
Trans. 777 56
105
Appropriation and Transfers Expended
Unexpended Balance
Walnut Road Sidewalk (Bal. Jan. 1)
761 89
587 11
174 78*
Asbury Street Sidewalk
1,500 00
1,130 15
369 85*
Willow Street Sidewalk
1,200 00
721 32
478 68%
Savoy Road
3,410 50
1,520 40
1,890 10*
Snow Removal & Sanding
Appr. Trans.
206 18
5,706 18
5,706 18
Street Lighting
7,500 00
7,037 16
462 84
Public Welfare
5,500 00
5,303 02
196 98
Old Age Assistance Appr. Refund
14,000 00 24 96
14,024 96
14,021 01
3 95
Old Age Administration
1,000 00
624 59
375 41
Aid to Dependent Children
1,200 00
637 75
562 25
Aid to Dependent Children Administration
25 00
25 00
Veterans' Benefits
700 00
195 00
505 00
School (General)
Appr.
78,668 70
Dog Tax
440 27
Refunds
2 39
79,111 36
79,052 98
58 38
School Vocational
500 00
345 60
154 40
School Cafeteria-High
3,500 00
3,499 05
95
School Cafeteria-Lamson
3,500 00
3,499 89
11
School Shades-High (Bal. Jan. 1)
25 00
25 00
Gym Floor Repairs
Bal. Jan. 1
56 04
Appr.
95 00
151 04
88 97
62 07
Commercial Equipment
Bal. Jan. 1
45 10
Appr.
455 00
500 10
470 75
29 35
Waterproofing High
Bal. Jan. 1
500 00
500 00*
Lamson Roof Repairs
Bal. Jan. 1 Appr.
575 00
2,875 00
2,875 00
Leakage Repairs
100 00
98 00
2 00
Vacuum System Repairs
40 00
32 00
8 00
Tile in Gym
125 00
125 00*
New Machinery-High
45 00
45 00
New Machinery-Lamson
72 00
70 00
2 00
Painting Basement-Lamson
1,000 00
995 00
00
Public Library
2,655 00
2,644 32
10 68
Park Supt., Salary
2,250 00
2,250 00
Park Labor and Expenses
1,645 00
1,620 15
24 85
Park Salary of Instructors
324 00
321 63
2 39
Baseball Field
1,000 00
999 77
23
Baseball Backstop
600 00
550 00
50 00
Field Bases, Plate and Bench
65
58 15
6 85
Electrical Work
275 00
275 00
Engineering
300 00
300 00
Concrete Drain
200 00
200 00
Hose
293 00
291 41
1 59
American Legion
300 00
298 03
1 97
Insurance
1,200 00
1,183 56
16 44
Appr.
450 00
Trans.
103 61
553 61
553 61
Reserve Fund
2,000 00
1,586 16
413 84
Memorial Day
450 00
450 00
Park Power Mower Extras
2,300 00
5,500 00
106
Appropriation and Transfers Expended
Unexpended Balance
Town Clock
100 00
100 00
Town Reports
767 70
767 70
Patton Park Memorial
Bal. Jan. 1
100 00
Appr. 500 00
600 00
600 00*
Planning Board
500 00
243 10
256 90
Land Purchase (B. & M. R. R.)
600 00
600 00
Walsh School Alterations
10,000 00
9,683 40
316 60*
Cemetery Appr. 2,175 00
Income 378 25
2,553 25
2,553 25
Cemetery Improvements
Water Salaries
3,100 00
3,055 00
45 00
Expenses and Wages Appr.
6,655 00
Trans.
292 90
6,947 90
6,947 90
Gardner Street
450 00
423 58
26 42
Testing Wells
1,000 00
988 58
11 42
Reservoir and Wells
33,000 00
8,521 63
24,478 37*
Laying Mains
119,000 00
2,081 26
116,918 74*
Interest
1,510 00
1,506 25
3 75
Maturing Debt
10,000 00
10,000 00
Transferred to Excess and Deficiency Carried over to 1948
$159,844 98
4,941 73
154,903 25
* Indicates Balance Carried to 1948.
300 00
292 45
7 55*
10"
TRUST FUNDS
DR. JUSTIN ALLEN LIBRARY FUND
Savings deposits January 1, 1947
524 16
Interest added during 1947
13 18
Savings deposits December 31, 1947
537 34
H. AUGUSTA DODGE LIBRARY FUND
Savings deposits January 1, 1947
1,050 92
Interest added during 1947
26 43
Savings deposits December 31, 1947
1,077 35
MAXWELL NORMAN FUND
Savings deposits January 1, 1947
449 71
Interest added during 1947
11 30
Savings deposits December 31, 1947
461 01
CEMETERY SALE OF LOTS FUND
Savings deposits January 1, 1947
10,371 50
Interest added during 1947
252 20
Total deposits 1947
10,623 70
Withdrawn for Cemetery Purposes
300 00
Savings deposits December 31, 1947
10,323 70
Cash in General Treasury January 1, 1947
150 00
Cash Receipts during 1947
425 00
Total Cash on hand and bank deposits
$10,898 70
CEMETERY PERPETUAL CARE FUNDS
Savings deposits January 1, 1947
20,274 93
Bequests added to savings deposits during 1947
837 00
Interest added during 1947
465 79
21,577 72
Transferred to Town for Cemetery purposes
332 00
Savings deposits December 31, 1947
21,245 72
108
TOWN OF HAMILTON December 31, 1947
CEMETERY PERPETUAL CARE FUNDS
Balance Bequests
Dec. 31, and
1946
Additions Income Withdrawn
Crowell, Frank B.
53 25
1 32
1 00
53 57
Daley, Harold A.
208 41
5 24
5 00
208 65
Newcomb, Charles A.
103 69
2 59
2 50
103 78
Hurlburt, Eben
103 69
2 59
2 50
103 78
Williams, Betty L.
106 57
2 67
2 50
106 74
Gibney, George H.
104 62
2 61
2 50
104 73
Knowlton, Willis F.
419 91
10 55
5 00
425 46
Cummings, A. Merrill
104 79
2 63
2 50
104 92
Norris, George A.
158 48
3 98
3 00
159 46
Williams, Constance
208 15
5 23
5 00
208 38
Tappan, Foster E.
112 51
2 81
115 32
Anderson, Perley G.
104 82
2 63
2 50
104 95
Murray, Alice I.
104 58
2 61
2 50
104 69
Perron, James
52 26
1 30
1 00
50 56
Shepherd, Helen
26 85
67
27 52
Wood, Oscar A.
153 24
3 85
3 00
154 09
Rogers, Charles, Jr.
108 00
2 71
2 50
108 21
Dodge, Joseph W.
159 86
4 00
3 50
160 36
Southwick, Mary A.
103 50
2 59
2 50
103 59
Burton, F. J. and
P. W. Burton
110 98
2 78
2 50
111 26
Patch, Emeline
108 60
2 71
2 50
108 81
Dodge, Edward W.
110 20
2 77
2 50
110 47
Whipple, Albert M.
110 63
1 36
2 50
107 87
Horne, Thomas
112 47
2 81
2 50
112 78
Andrews, Horace E.
117 08
2 94
2 50
117 52
Peterson, Charles A.
103 82
2 60
2 60
103 92
Graham, Charlie E.
54 52
1 37
1 00
54 89
Lovering, J. P.
111 85
2 80
2 50
112 15
Dufton, Joseph W.
110 99
2 78
2 50
111 27
Butler, N. B.
109 99
2 75
2 50
110 24
Fillebrown, Howard R.
52 20
1 30
1 00
52 50
Cutler, Temple
83 52
2 09
1 50
84 11
Cutler, Temple (Old Lot)
84 31
2 11
1 50
84 92
Dane, Ephriam A.
105 87
2 65
2 50
106 02
Patch, Laura S.
110 07
2 77
2 50
110 34
Dodge, James E.
113 32
2 84
2 50
113 66
Dane, Joseph F.
102 38
2 57
2 00
102 95
Mason, Arthur
115 19
2 89
2 50
115 58
Goodhue, Saml. G.
110 49
2 77
2 50
110 76
Balance Dec. 31, 1947
109
Balance Bequests Dec. 31, and
Balance Dec. 31, 1947
1946 Additions Income Withdrawn
Preston, Thomas
110 79
2 78
2 50
111 07
McNeil, Hattie S.
110 94
2 78
2 50
111 22
Tuttle, John
112 43
2 81
2 50
112 74
Kimball, Susan A.
161 43
4 05
3 50
161 98
Henry, Mary R.
80 74
2 01
1 50
81 25
Knowlton, Isaac F.
230 58
5 79
5 00
231 37
Knowlton, Geo. K. and
Rollins, Standlev
113 57
2 84
2 50
113 91
Anderson, Johanna M.
104 11
2 61
2 50
104 22
Swett, George C.
104 36
2 61
2 50
104 47
French, Isaac I.
103 46
2 59
2 50
103 55
Abbott, Albert S.
105 49
2 64
2 50
105 63
Whitman, Florence H.
103 86
2 60
2 50
103 96
Barclay & Alice D. Tilton
401 63
10 09
10 00
401 72
Colwell, Ernest G.
112 09
2 81
2 50
112 40
Stone, Daniel D.
109 69
2 75
2 50
109 94
Neal, Nirum
55 00
1 38
1 00
55 38
Neal. George A.
54 58
1 37
1 00
54 95
Thompson, Mary E.
170 76
4 28
3 00
172 04
MacDonald, Robert
111 06
2 79
2 50
111 35
Hobbs, Franklin
110 38
2 77
2 50
110 65
Elwell, John E., Gertrude
113 13
2 84
2 50
113 47
Wilson, James
113 05
2 84
2 50
113 39
Ware, Lydia
224 63
5 64
5 00
225 27
Andrews, Mary
38 30
96
39 26
Patch, Mrs. Washington
102 92
2 58
2 00
103 50
Grant, Mrs. Alice
102 92
2 58
2 00
103 50
Chandler, Arthur W.
102 92
2 58
2 00
103 50
Knowlton, Joseph
104 77
2 63
2 50
105 00
Hayes, Olivia E.
111 98
2 80
2 50
112 28
Thayer, Samuel E.
111 28
2 79
2 50
111 57
Chandler, Wiliam D.
110 73
2 78
2 50
111 01
Smith. Charles H.
103 91
2 60
2 00
104 51
Horne, Duncan K.
104 90
2 63
2 00
105 53
Bradstreet, John
207 67
5 22
4 00
208 89
Gamboa, Joseph
108 44
2 71
2 50
108 65
Whipple, Emerson A.
111 89
2 80
2 50
112 19
Chadwick, Alden
113 20
2 84
2 50
113 54
Ellis, Emily
111 12
2 79
2 50
111 41
Woodbury, John T.
111 23
2 79
2 50
111 52
Whittredge, John
111 23
2 79
2 50
111 52
Woodbury, John L.
525 16
13 20
10 00
528 36
Roberts, George E.
109 90
2 75
2 50
110 15
Crowley, Bertha
109 99
2 75
2 50
110 24
Porter, Benjamin
111 67
2 80
2 50
111 97
Trussell, Frank P.
170 87
4 .29
4 00
171 16
110
Balance Bequests
Dec. 31, and
1946
Additions Income Withdrawn
Austin, Delia
103 15
2 59
2 00
103 74
Trefry, Henry G.
110 65
2 78
2 50
110 93
Lovering, Myrtle B.
116 81
2 93
2 50
117 24
Knowlton, John H.
113 18
2 84
2 50
113 52
Rowe, Mary
108 99
2 73
2 50
109 22
Nason, Daniel A.
108 99
2 73
2 50
109 22
Smerage, Charles A.
113 01
2 84
2 50
113 35
Knowlton, Clarence S.
111 59
2 79
2 50
111 88
MacDonald,
Mrs. Alexander
110 75
2 78
2 50
111 03
Norton, Francis C.
167 87
4 20
3 00
169 07
Proctor, James H.
374 68
9 42
9 00
375 10
Brewer, Alice E.
103 93
2 60
2 00
104 53
Ayers, Fred H.
110 55
2 77
2 50
110 82
Whipple, A. C., Flower Fund
115 98
90 00
2 92
208 90
Allen, Dr. D. S.
375 41
7 54
5 00
377 95
Burnham, Choate
181 96
3 64
3 00
182 60
Haynes, George T.
109 13
2 19
2 00
109 32
Kinsman, Jacob
112 21
2 25
2 00
112 46
Dodge, H. Augustus
Mary A.
257 41
5 16
4 00
258 57
Safford, Daniel E.
109 72
2 19
2 00
109 91
Whipple, I. D.
103 12
2 07
2 00
103 19
Burnham, Amos
102 46
2 05
2 00
102 51
Abbott, Marshall K.
225 74
4 52
4 00
226 26
Brown, Elizabeth S.
112 16
2 25
2 00
112 41
Dane, Luther
115 70
2 31
2 00
116 01
Roberts, Daniel
111 60
2 23
2 00
111 83
Dane, Francis
1,123 30
22 57
20 00
1,125 87
Dodge, Joseph T.
110 31
2 21
2 00
110 52
Bean, Ellen A.
116 47
2 33
2 00
116 80
Allen, Albert F.
106 97
2 14
2 00
107 11
Ayers, Samuel
418 27
7 08
4 00
421 35
Allen, Dr. Justin
103 78
2 07
2 00
103 85
Townsend, William E.
111 30
2 23
2 00
111 53
Davenport, Jabez K.
108 31
2 17
2 00
108 48
Whipple, Hannah M.
107 75
2 15
2 00
107 90
Gleason, William H.
108 22
2 17
2 00
108 39
Fletcher, Roland
155 18
3 11
158 29
Mann, John R.
154 85
3 10
157 95
Mann, Jesse S.
154 85
3 10
157 95
Sampson, Carrie
77 42
1 55
78 97
Perley, Alvin L.
154 54
3 10
157 64
Foster, C. A. and L. C.
154 54
3 10
157 64
Southwick, Mrs. Arthur
153 52
3 08
156 60
Balance Dec. 31, 1947
111
Balance Bequests Dec. 31, and
1946
Additions Income Withdrawn
Balance Dec. 31, 1947
Durkee, Frank G.
152 00
3 05
155 05
Sargeant, Henry
152 00
3 05
155 05
Fitz, George W.
152 00
3 05
155 05
Ayer, Charles F.
505 83
10 15
515 98
Fuller, Marian B.
151 75
3 04
154 79
Haskell, T. and
Brandeen, A.
151 75
3 04
154 79
Feener, Herbert J.
150 75
3 02
153 77
Schaller, Carrie, heirs of
150 50
3 02
153 52
Dodge, Esther M.
150 50
3 02
153 52
Kennedy, Hazel A.
301 00
6 05
307 05
Sweeney, Thomas S.
150 00
3 01
153 01
Little, William J.
150 00
3 01
153 01
Rankins, Carrie L.
150 00
3 01
153 01
Dodge, Thomas J.
150 00
2 00
152 00
Kent, Willis
150 00
150 00
Doyle, Jermiah J. and Harold E.
150 00
150 00
Cox, Edward J.
150 00
150 00
Newhall, Marian A.
150 00
150 00
Malone, Samuel
150 00
150 00
112
TOWN OF HAMILTON BALANCE SHEET - DECEMBER 31, 1947 GENERAL ACCOUNTS ASSETS
Cash :
In Banks
$203,877 79
Accounts Receivable :
Taxes :
Levy of 1947 :
Personal Property
$686 26
Real Estate
9,436 45
10,122 71
Motor Vehicle and Trailer Excise : Levy of 1947
465 16
Moth Assessments :
Levy of 1947
120 70
Tax Titles
$78 45
Tax Possessions
136 53
214 98:
Departmental :
Public Welfare
$648 00
Old Age Assistance- Cities and Towns
174 75
Veterans' Benefits
85 00
State Aid
10 00
Cemetery
135 75
1,053 50
Water Department:
Rates
$939 87
Services
229 01
Water Liens Added to Taxes 1947
23 80
1,192 68
State and County Aid to Highways:
State
$4,848 86
County
2,174 44
7,023 30
Overlay Deficits :
Levy of 1946
$477 20
Levy of 1947
559 04
1,036 24
$225,107 06
113
LIABILITIES AND RESERVES
Federal Withholding Taxes
$770 91
Tailings
130 77
Premium on Water Loan
1,283 33
Surplus War Bonus Fund
965 37
Sale of Lots and Graves Fund
575 00
Trust FundsI ncome:
Library
$8 59
Cemetery
215 11
223 70
Federal Grants :
Old Age Assistance :
Assistance
$2,360 57
Administration
418 97
Aid to Dependent Children :
Aid
171 81
Administration
178 69
3,130 04
Unexpended Appropriation Balances :
Town Clerk-Equipment
$439 74
Highway-Chapter 90 Construction : Asbury Street Essex Street
2,109 97
6,475 75
Sidewalk-Walnut Road
174 78
Sidewalk-Asbury Street
369 85
Sidewalk-Willow Street
478 68
Building Drains-Savoy Road
1,890 10
School :
Waterproofing-High
500 00
Tile in Gymnasium-High
125 00
Memorial-Patton Park
600 00
Walsh School-Repairs
316 60
Cemetery-Special
7 55
Water :
New Reservoir and Wells 24,478 37
Laying Pipe 116,918 74
154,885 13
Overestimates :
State Parks and Reservations 1947 County Tax 1947
2,315 95
Reserve Fund-Overlay Surplus
3,362 18
Revenue Reserved Until Collected : Motor Vehicle and Trailer Excise
$465 16
Special Assessment
120 70
62 78
114
Tax Title
214 98
Departmental Water State and County Aid to Highways
1,053 50
1,192 68
7.023 30
Surplus Revenue
10.070 32 47.331 58
$225.109 06
DEBT ACCOUNTS
ASSETS
Net Funded or Fixed Debt
$221.000 00
$221.000 00
LIABILITIES AND RESERVES
High School Building Loan
$20.000 00
Water Loan 1939
55,000 00
Water Loan 1947 (Mains)
119.000 00
Water Loan 1947 (Reservoir)
33,000 00
$227.000 00
TRUST AND INVESTMENT ACCOUNTS
ASSETS
Trust and Investment Funds :
Cash and Securities
$34.220 12
$34.220 12
LIABILITIES AND RESERVES
Dr. Justin Allen Library Fund H. Augusta Dodge Library Fund 1,077 35
$537 34
Maxwell Norman Fund
461 01
Sale of Cemetery Lots Fund
10.898 70
Cemetery Perpetual Care Funds
21.245 72
$34.220 12
115
TOWN OF HAMILTON BONDED INDEBTEDNESS
Date of Maturity
High School
Bonds, 31/2%
Issued 7-1-31
Water Supply
Bonds, 11/4%
Issued 7-1-39
Water Bonds
114%, Issued
10-1-47
Water Bonds
Laying Mains
11/2%, Issued
11-1-47
Total
1948
5,000 00
5,000 00
3,000 00
8,000 00
21,000 00
1949
5,000 00
5,000 00
3,000 00
8,000 00
21,000 00
1950
5,000 00
5,000 00
3.000 00
8,000 00
21,000 00
1951
5,000 00
5,000 00
2.000 00
8,000 00
20.000 00
1952
5,000 00
2.000 00
8,000 00
15.000 00
1953
5,000 00
2,000 00
8,000 00
15,000 00
1954
5,000 00
2,000 00
8,000 00
15.000 00
1955
5,000 00
2.000 00
8,000 00
15,000 00
1956
5,000 00
2,000 00
8,000 00
15.000 00
1957
5,000 00
2,000 00
8,000 00
15,000 00
1958
5,000 00
2,000 00
8,000 00
15,000 00
1959
2,000 00
8,000 00
10,000 00
1960
2,000 00
8,000 00
10,000 00
1961
2,000 00
8,000 00
10,000 00
1962
2,000 00
7,000 00
9,000 00
20,000 00
55,000 00
33,000 00
119,000 00
227,000 00
TOWN OF HAMILTON Statement of Tax Rate per $1,000.00 Valuation for the Years 1920 to 1947 inclusive
Year
Tax Rate
Year
Tax Rate
Year
Tax Rate
1920
16 00
1929
22 70
1938
25 30
1921
20 00
1930
23 60
1939
25 00
1922
17 00
1931
24 70
1940
23 80
1923
21 00
1932
23 70
1941
23 40
1924
21 00
1933
22 30
1942
23 20
1925
23 80
1934
23 80
1943
22 00
1926
24 20
1935
28 60
1944
22 00
1927
23 80
1936
27 50
1945
24 00
1928
23 40
1937
26 70
1946
27 00
1947
31 60
Reservoir & Wells
REPORT of an AUDIT of
THE ACCOUNTS
of the
TOWN of HAMILTON
For the year 1947
118
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation Division of Accounts State House, Boston 33
January 30, 1948
To the Board of Selectmen
Mr. Lawrence R. Stone, 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 1947, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a re- port made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
Very truly yours, FRANCIS X. LANG, Director of Accounts.
FXL :MMH
Mr. Francis X. Lang 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 1947, and submit the following report thereon :
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection, were examined, checked. and verified by comparison with the books of the town accountant and the treasurer.
The books and accounts of the town accountant were examined and checked. The receipts as recorded were checked with the available depart- mental records and with the treasurer's books. while the payments were compared with the treasurer's warrants authorizing the disbursement of town funds.
The ledger accounts were analyzed, the appropriation accounts were checked with the amounts voted by the town as shown by the town clerk's record of town meetings, the transfers from the reserve fund were com- pared with the amounts authorized by the finance committee, while other accounts were checked with information in the departments in which the transactions originated.
119
A trial balance was taken off, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town as of December 1, 1947.
The books and accounts of the town treasurer were examined and checked. The receipts as recorded were analyzed and checked with the town accountant's books and with the records in the various departments collecting money for the town. as well as with those sources from which money was paid into the town treasury, while the payments were compared with the approved warrants. The cash balance as of January 12, 1948 was proved by reconciliation of the bank balances with statements furn- ished by the banks of deposit.
The payments of debt and interest were checked with the amounts falling due and with the cancelled securities and coupons on file.
The records of tax titles held by the town were examined. The addi- tions to the tax title account were checked with the tax collector's records, and the tax title deeds were listed and reconciled with the town account- ant's ledger and with the records in the Registry of Deeds.
The savings bank books representing the investment of the several trust funds in the custody of the town treasurer were examined. The income was proved, the withdrawals were verified, and the transfers to the town were compared with the receipts as recorded in the treasurer's cash book.
The books and accounts of the town collector were examined and checked. The poll, property, and motor vehicle and trailer excise, as well as the special assessments outstanding at the time of the previous examina- tion, were audited, and all subsequent commitment lists were proved to the warrants issued for their collection. The recorded receipts were checked with the payments to the treasurer and with the accountant's ledger, the abatements as recorded were compared with the assessors' records of abate- ments granted, and the outstanding accounts were listed and reconciled with the respective 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.
Verification of the outstanding accounts was made 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.
Town town clerk's records of sporting and dog licenses issued were examined and checked, the payments to the Division of Fisheries and Game being compared with the receipts on file and the payments to the town treasurer being verified.
The surety bonds furnished by the departmental officials for the faith- ful performance of their duties were examined and found to be in proper form.
The records of licenses and permits issued by the selectmen, of re- ceipts by the public welfare, library, school, and cemetery departments, as
120
well as of all other departments collecting money for the town, were ex- amined, checked, and reconciled with the treasurer's and the accountant's books.
In addition to the balance sheet referred to, there are appended to this report tables showing a reconciliation of the treasurer's cash, sum- maries of the tax, tax title, and departmental accounts, as well as tables showing the condition and transactions of the various trust funds.
For the cooperation received from all town officials while engaged in making 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 :MMH
121
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1947 Receipts
$70,510 88 458,355 63
$528,866 51
Payments $324,988 72 203,877 79
Balance December 31, 1947
$528,866 51
Balance January 1, 1948
$203,877 79
Receipts January 1 to 12, 1948
2,516 81
$206,394 60
Payments January 1 to 12, 1948 Balance January 12, 1948 :
$9,046 59 .
Merchants National Bank, Salem $3,308 96
Beverly Trust Company, Beverly 51,246 63
Day Trust Company, Boston 142,792 42
197,348 01
$206,394 60
MERCHANTS NATIONAL BANK, SALEM
Balance January 12, 1948, per statement
$4,143 94
Balance January 12, 1948, per check book $3,308 96
Outstanding checks January 12, 1948, per list 834 98
$4,143 94
BEVERLY TRUST COMPANY, BEVERLY
Balance January 12, 1948, per statement
$61,675 56
Deposit in transit January 12, 1948, verified 792 66
$62,468 22
Balance January 12, 1948, per check book $51,246 63
Otustanding checks January 12, 1948, per list 11,221 59
$62,468 22
DAY TRUST COMPANY, BOSTON
Balance January 12, 1948, per statement
$142,812 42
Balance January 12, 1948, per check book $142,792 42
Outstanding checks January 12, 1948, per list 20 00
$142,812 42
RECONCILIATION OF COLLECTOR'S CASH
Cash balances January 12, 1948, per tables : Real estate taxes 1947 $9 48
Motor vehicle and trailer excise 1947 23 33
Interest taxes 1947 11
Cash in office January 12, 1948, verified
$32 92 $32 92
122
POLL TAXES-1946
Refunds 1947
$2 00
Abatements 1947
$2 00
PERSONAL PROPERTY TAXES-1946
Outstanding January 1, 1947
$527 75
Payments to treasurer 1947
$506 15
Abatements 1947
21 60
$527 75
REAL ESTATE TAXES-1946
Outstanding January 1, 1947
$9,294 92
Refunds 1947 351 00
$9,645 92
Payments to treasurer 1947
$9,192 32
Abatements 1947
453 60
$9,645 92
POLL TAXES-1947
Commitment per warrant
$1,512 00
Refunds 100 00
$1,612 00
Payments to treasurer 1947
$1,138 00
Abatements 1947
474 00
$1,612 00
PERSONAL PROPERTY TAXES-1947
Commitment per warrant
$18,507 81
Refunds
28 44
$18,536 25
Payments to treasurer
$17,710 95
Abatements
139 04
Outstanding December 31, 1947
686 26
$18,536 25
Outstanding January 1, 1948
$686 26
Payments to treasurer January 1 to 12, 1948
$6 32
Outstanding January 12, 1948, per list 679 94
$686 26
REAL ESTATE TAXES-1947
Commitment per warrant $162,018 58
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.