USA > Massachusetts > Essex County > Hamilton > Town of Hamilton Annual Report 1948 > Part 9
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2 82
152 82
Malone, Samuel
150 00
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152 82
Smerage. Rodolphe A.
150 00
150 00
140
BALANCE SHEET - DECEMBER 31, 1948
ASSETS
Cash :
In Banks and Office
$97,353 99
Accounts Receivable :
Taxes :
Levy of 1948 :
Personal Property
$612 85
Real Estate
11,372 35
11,985 20
Motor Vehicle and Trailer Excise :
Levy of 1948 204 05
Moth Assessments : Levy of 1948 105 00
Tax Titles
$92 45
Tax Possessions
136 53
228 98
Departmental :
Highway
$12 00
Old Age Assistance-Cities and Towns 35 70
Veterans' Benefits
302 00
Cemetery
171 50
521 20
Water Department:
Rates
$1,194 19
Services
775 46
1,969 65
State and County Aid to Highways :
State
$1,370 75
County
685 39
2,056 14
Overlay Deficit : Levy of 1947 12 64
141
Underestimates 1948 :
State Parks and Reservations :
Assessment
$40 00
County Tax
957 89
Essex County Tuberculosis : Hospital Assessment
652 94
1,650 83
$116,087 68
LIABILITIES AND RESERVES
Payroll Deductions :
Withholding Taxes
$730 50
Retirement Fund
208 07
Tailings
130 77
Surplus War Bonus Fund
965 37
Cemetery Sale of Lots and Graves Fund
375 00
Trust Funds Income :
Library
$8 59
Cemetery
44 17
Federal Grants :
Aid to Dependent Children :
Administration
$24 96
Aid
147 76
Old Age Assistance :
Administration
672 37
Assistance
16 34
861 43
Unexpended Appropriation Balances :
Town Clerk-Equipment
$389 74
Highway-Chapter 90, Construction : Essex Street
2,479 32
Sidewalk-Walnut Road
174 78
Sidewalk-Asbury Street
191 82
Building Dams-Savoy Road School :
205 32
Waterproofing-High School
500 00
Tile in Gymnasium-High School
125 00
Lamson School-Alterations
928 55
Fire Damage Insurance
175 00
Memorial-Patton Park
600 00
Water :
New Reservoir and Wells
4,882 21
Mains 35.682 11
46,333 85
52 76
$938 57
142
Reserve Fund-Overlay Surplus
3,362 18
Overlay Reserved for Abatement of Taxes : Levy of 1948 2,944 89
Revenue Reserved Until Collected :
Motor Vehicle and Trailer Excise
$204 05
Special Assessment
105 00
Tax Title
228 98
Departmental
521 20
Water
1,969 65
Aid to Highways
2,056 14
5,085 02
Surplus Revenue
55,037 84
$116,087 68
143
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
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
15,000 00
50,000 00
30,000 00
111,000 00
206,000 00
TOWN OF HAMILTON Statement of Tax Rate per $1,000.00 Valuation for the Years 1920 to 1948 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
1948
35 00
Reservoir & Wells
REPORT of an AUDIT of
THE ACCOUNTS of the TOWN of HAMILTON For the year 1948
146
THE COMMONWEALTH OF MASSACHUSETTS
Department of Corporations and Taxation Division of Accounts State House, Boston 33
February 3, 1949
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 1948, 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, Assistance Director of Accounts.
Very truly yours, FRANCIS X. LANG,
Director of Accounts.
FXL:CAH
Mr. Francis X. Lang
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 1948, and submit the following report thereon :
An examination was made of the financial transactions as recorded on the books of the various departments wherein money is collected or dis- bursed for the town.
The town accountant's books were examined and checked in detail. The recorded receipts were checked with the treasurer's books, while the recorded payments were compared with the selectmen's warrants authoriz- ing the disbursement of town funds.
The appropriations as shown on the ledger were checked with the town clerk's record of financial votes passed by the town.
The ledger was analyzed, a trial balance drawn off, and appended hereto is a balance sheet showing the financial condition of the town on December 31, 1948.
The books and accounts of the treasurer were examined and checked. The recorded receipts were analyzed and verified with the records of pay- ments to the treasurer by the several town departments and with other sources paying money to the town, while the recorded payments were com- pared with the treasury warrants.
147
Verification of the cash balance on January 4, 1949 was made by actual count of the cash in the office and by reconciliation of the bank balances with statements received from the banks of deposit.
The payments on account of debt and interest were verified by com- parison with the amounts falling due and with the cancelled securities and coupons on file.
The savings bank books representing the investments of the several trust and investment funds of the town were examined and listed, all trans- actions pertaining thereto being checked and verified.
The tax titles held by the town were listed from the records of the treasurer and compared with the collector's and accountant's books as well as with those at the Registry of Deeds.
The records of payroll deductions on account of federal taxes and the county retirement fund were examined, listed, and proved to the account- ant's ledger controls.
The books and accounts of the town collector were examined and checked. The commitments of poll, property, motor vehicle and trailer excise, and special assessments were analyzed. The assessors' warrants were compared with the detailed lists, the payments to the treasurer were verified, the recorded abatements were checked with the assessors' authoriza- tions, and the outstanding accounts were listed and proved.
An analysis was also made of the departmental and water accounts, these being checked and verified with the town accountant's controlling accounts.
Verification notices were mailed to 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 records of dog and sporting licenses issued by the town clerk and of town licenses and permits issued by the selectmen were examined and checked, the payments to the town treasurer and to the Division of Fish- eries and Game being verified.
The surety bonds of the several town officials for the faithful per- formance of their duties were examined and found to be in proper form.
An examination was made of the records of all other departments which collect money for the town and the payments to the treasurer were verified.
In addition to the balance sheet, there are appended to this report tables showing a reconciliation of the treasurer's and the collector's cash, summaries of the tax, motor vehicle and trailer excise, special assessment, tax title, tax possession, departmental and water accounts, as well as tables showing the transactions and condition of the several trust and investment funds.
On behalf of my assistants and for myself, I wish to express appre- ciation for the cooperation received from all town officials during the progress of the audit.
Respectfully submitted, HERMAN B. DINE,
Assistant Director of Accounts.
HBD:CAH
148
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1948 Receipts
$203,877 79 332,445 20
$536,322 99
Payments Balance December 31, 1948
$438,969 00 97,353 99
$536,322 99
Balance January 1, 1949
$97,353 99
Receipts January 1 to 4, 1949
1,460 33
$98,814 32
Payments January 1 to 4, 1949 Balance January 4, 1949 :
$1,385 89
Merchants National Bank, Salem $12,338 77
Beverly Trust Company, Beverly 41,457 93
Day Trust Company, Boston 41,979 63
Cash in office, verified 1,652 10 97,428 43
$98,814 32
MERCHANTS NATIONAL BANK, SALEM
Balance January 4, 1949, per statement
$19,380 00
Balance January 4, 1949, per check book
$12,338 77
Outstanding checks January 4, 1949, per list 7,041 23
$19,380 00
BEVERLY TRUST COMPANY, BEVERLY
Balance January 4, 1949, per statement
$44,215 077
Deposits in transit January 4, 1949, verified 1,141 90
$45,356 97
Outstanding checks January 4, 1949, per list 3,899 04
$45,356 97
DAY TRUST COMPANY, BOSTON
Balance January 4, 1949, per statement Balance January 4, 1949, per check book Outstanding checks January 4, 1949, per list 137 90
$42,117 53
$41,979 63
$42,117 53
- -
Balance January 4, 1949, per check book $41,457 93
149
WITHHOLDING TAXES Payroll Deductions
Balance January 1, 1948 Deductions 8,493 48
$770 91
$9,264 39
Payments to Collector of Internal Revenue $8,533 89
Balance December 31, 1948 and January 4, 1949, per list 730 50
$9,264 39
RETIREMENT FUND Payroll Deductions
Deductions 1948
$2,033 55
Payments to Essex County Retirement Board
$1,825 48
Balance December 31, 1948
208 07
$2,033 55
Balance January 1, 1949
$208 07
Deductions January 1 to 4, 1949
2 33
$210 40
Balance January 4, .1949, per list
$210 40
RECONCILIATION OF COLLECTOR'S CASH
Cash balances January 4, 1949, per tables :
Real estate taxes 1948
$189 03
Motor vehicle and trailer excise 1948
12 45
Water rates
47 90
Water services
9 98
Interest on taxes
3 30
Cash in office January 4, 1949, verified
$262 66
PERSONAL PROPERTY TAXES - 1947
Outstanding January 1, 1948 Payments to treasurer 1948 $676 78
$686 26
Abatements 1948
9 48
$262 66
$686 26
150
REAL ESTATE TAXES - 1947
Outstanding January 1, 1948 Refunds
$9,436 45 66 99
$9,503 44
Payments to treasurer 1948
$9,232 63
Abatements 1948
270 81
$9,503 44
POLL TAXES - 1948
Commitment per warrants Refunds 4 00
$1,588 00
$1,592 00
Payments to treasurer 1948
$1,528 00
Abatements 1948
64 00
$1,592 00
PERSONAL PROPERTY TAXES - 1948
Commitment per warrants
$21,499 45
Payments to treasurer
$20,725 60
Abatements
161 00
Outstanding December 31, 1948
and January 4, 1949, per list
612 85
$21,499 45
REAL ESTATE TAXES - 1948
Commitment per warrants
$181,145 21
Refunds
211 18
Payments to treasurer
$166,829 66
Abatements
3,140 38
Added to tax titles
14 00
Outstanding December 31, 1948
11,372 35
$181,356 39
Outstanding January 1, 1949
$11,372 35
Outstanding January 4, 1949, per list
$11,183 32
Cash balance January 4, 1949
189 03
$11,372 35
.
$181,356 39
151
MOTOR VEHICLE AND TRAILER EXCISE - 1947
Outstanding January 1, 1948
$465 16
Commitment per warrant
31 89
$497 05
Payments to treasurer 1948
$465 33
Abatements 1948
31 72
$497 05
MOTOR VEHICLE AND TRAILER EXCISE - 1948
Commitment per warrants
$11,579 70 224 07
$11,803 77
Payments to treasurer
$10,903 79
Abatements
695 93
Outstanding December 31, 1948
204 05
$11,803 77
Outstanding January 1, 1949
$204 05
Commitment January 1 to 4, 1949
38 90
$242 95
Outstanding January 4, 1949, per list
$230 50
Cash balance January 4, 1949
12 45
$242 95
MOTH ASSESSMENTS - 1947
Outstanding January 1, 1948 $120 70
Payments to treasurer 1948
$120 70
MOTH ASSESSMENTS - 1948
Commitment per warrant $847 10
Payments to treasurer $742 10
Outstanding December 31, 1948, and January 4, 1949, per list 105 00
$847 10
Refunds
152
INTEREST AND COSTS
Collections 1948 :
Interest :
Levy of 1947
$204 15
Levy of 1948 58 01
Motor vehicle and trailer excise 1947 69
Motor vehicle and trailer excise 1948 2 99
$265 84
Costs :
Levy of 1948 30 80
$296 64
Payments to treasurer 1948
$296 64
Collections January 1 to 4, 1949 :
Interest :
Levy of 1948
$3 27
Motor vehicle and trailer excise 1948
03
Cash balance January 4, 1949
$3 30
TAX TITLES
Balance January 1, 1948
$78 45
Added to tax titles :
Taxes 1948 14 00
$92 45
Balance December 31, 1948
and January 4, 1949, per list $92 45
TAX POSSESSIONS
Balance January 1, 1948 $136 53
Balance December 31, 1948 and January 4, 1949, per list $136 53
$3 30
153
SELECTMEN'S DEPARTMENT
Licenses and permits issued 1948 :
Auctioneer
$2 00
Automobile :
Class 1
4 00
Class 2
8 00
Common victualler
6 00
Ice cream
10 00
Junk
30 00
Liquor
1,450 00
Oleomargarine
2 50
Pedler
2 00
Revolver
13 50
Sunday
24 00
Taxi
2 00
$1,554 00
Payments to treasurer
$1,547 00
Overpayment to treasurer January 1, 1948
7 00
$1,554 00
Licenses and permits issued January
1 to 25, 1949 :
Automobile-Class 1
$2 00
Common victualler
6 00
Liquor
1,450 00
Revolver
6 00
$1,464 00
Payments to treasurer
January 1 to 25, 1949
$1,458 00
Cash on hand January 25, 1949, verified
6 00
$1,464 00
TOWN CLERK Dog Licenses
Licenses issued 1948 :
Male
154 @ $2 00
$308 00
Female
35 @ 5 00
175 00
Spayed female
45 @ 2 00
90 00
Kennel
1 @ 50 00
50 00
Kennel
4 @ 25 00
100 00
Kennel
2 @ 10 00
20 00
$743 00
Payments to treasurer 1948
$694 80
Fees retained 1948
241 @ $ 20
48 20
$743 00
154
- Sporting Licenses
Licenses issued 1948 :
Series #1
33 @ $2 00
$66 00
2
62 @
2 00
124 00
3
29 @
3 25
94 25
4
20 @ 1 25
25 00
6
1 @ 5 25
5 25
2
1 @
1 50
1 50
$316 00
Payments to Division of
Fisheries and Game 1948
$279 50
Fees Retained 1948
146 @ $ 25
36 50
$316 00
Licenses issued January
1 to 4, 1949 :
Series #1
2 @ $2 00
$4 00
2
7 @ 2 00
14 00
3
17 @ 3 25
55 25
Cash on hand January 4, 1949, verified
$73 25
SEALER OF WEIGHTS AND MEASURES
Cash balance January 1, 1948
$ 20
Receipts
25 99
$26 19
Payments to treasurer
$25 66
Cash balance December 31, 1948
53
$26 19
Cash balance January 1, 1949
$ 53
Receipts January 1 to 25, 1949
2 33
$2 86
Cash balance January 25, 1949
$2 86
HEALTH DEPARTMENT Milk Inspector
Licenses issued 1948 :
Dealer 9 @ $ 50 $4 50
1
Store 18 @ 50 9 00
$13 50
Overpayment to be adjusted
50
$14 00 $14 00
Payments to treasurer 1948
$73 25
155
Dental Clinic
Cash balance January 1, 1948 Charges
$20 75
426 25
$447 00
Payments to treasurer 1948
$447 00
Charges January 1 to 27, 1949
$58 75
Cash on hand January 27, 1949, verified
$58 75
HIGHWAY DEPARTMENT Accounts Receivable
Charges 1948
$492 00
Payments to treasurer
$480 00
Outstanding December 31, 1948 and January 4, 1949, per list
12 00.
$492 00
PUBLIC WELFARE DEPARTMENT Temporary Aid - Accounts Receivable
Outstanding January 1, 1948
$648 00
Charges
473 00
$1,121 00
Payments to treasurer 1948
$1,121 00
Aid to Dependent Children - Accounts Receivable State
Charges 1948
$472 42
Payments to treasurer 1948
$472 42
OLD AGE ASSISTANCE Accounts Receivable - State
Charges 1948
Payments to treasurer 1948
$11,141 73 $11,141 73
Accounts Receivable - Cities and Towns
Outstanding January 1, 1948
$174 75
Charges
304 62
$479 37
Payments to treasurer $443 67
Outstanding December 31, 1948 and
and January 4, 1949, per list 35 70
$479 37
156
STATE AID Accounts Receivable
Outstanding January 1, 1948 Abatements 1948
$10 00
$10 00
VETERANS' BENEFITS Accounts Receivable
Outstanding January 1, 1948
$85 00
Charges 302 00
$387 00
Payments to treasurer
$85 00
Outstanding December 31, 1948 and
January 4, 1949, per list
302 00
$387 00
SCHOOL DEPARTMENT Accounts Receivable
Charges 1948
$189 00
Payments to treasurer 1948
$189 00
Miscellaneous Receipts
Collections 1948 :
Cafeterias :
High School
$1,900 40
Lamson School 2,999 80
$4,900 20
Manual training
39 15
Rent of gymnasium
80 00
Payments to treasurer 1948
$5,019 35 $5,019 35
Collections January 1 to 27, 1949 :
Cafeterias :
High School
$206 00
Lamson School
266 40
$472 40
Payments to treasurer January 1 to 27, 1949
$424 40
Cash on hand January 27, 1949, verified 48 00
$472 40
157
LIBRARY
Cash balance January 1, 1948 Receipts 1948 : Fines Sale of magazines
$2 47
$5 79
66
6 45
$8 92
Payments to treasurer 1948
$8 92
Receipts January 1 to 27, 1949
$ 21
Cash on hand January 27, 1949, verified
$ 21
WATER DEPARTMENT
Water Rates
Outstanding January 1, 1948
$939 87
Commitments
11,644 27 17 80
Refunds
$12,601 94
Payments to treasurer
$11,358 01
Abatements
49 74
Outstanding December 31, 1948
1,194 19
$12,601 94
Outstanding January 1, 1949
$1,194 19
Outstanding January 4, 1949, per list
$1,146 29
Cash balance January 4, 1949
47 90
$1,194 19
Water Services
Outstanding January 1, 1948 Commitments
2,560 36
Payments to treasurer
$1,956 83
Abatements
57 08
Outstanding December 31, 1948
775 46
$2,789 37
Outstanding January 1, 1949
$775 46
Outstanding January 4, 1949, per list
$765 48
Cash balance January 4, 1949
9 98
$775 46
$229 01
$2,789 37
158
WATER LIENS ADDED TO TAXES - 1947
Outstanding January 1, 1948 Payments to treasurer 1948
$23 80 $23 80
CEMETERY DEPARTMENT Accounts Receivable
Outstanding January 1, 1948
$135 75
Charges :
Care of lots and graves
$405 75
Sale of lots and graves 150 00
$555 75
$691 50
Payments to treasurer
$404 00
Abatements
41 00
Commitment reported in error
75 00
Outstanding December 31, 1948 and January 4, 1949, per list
171 50
$691 50
Miscellaneous Receipts
Receipts 1948 :
Bequests
$225 00
Sale of lots and graves
375 00
Interments
348 00
$948 00
Payments to treasurer 1948
$948 00
DR. JUSTIN ALLEN LIBRARY FUND
Savings
Deposits
Total
On hand at beginning of year 1948
$537 34
$537 34
On hand at end of year 1948
$550 85
$550 85
On hand January 4, 1949
$550 85
$550 85
RECEIPTS
PAYMENTS
1948
Income $13 51 Added to savings deposits $13 51
January 1 to 4, 1949 No transactions recorded.
159
H. AUGUSTA DODGE LIBRARY FUND
Savings Deposits
Total
On hand at beginning of year 1948
$1,077 35
$1,077 35
On hand at end of year 1948
$1,104 44
$1,104 44
On hand January 4, 1949 RECEIPTS
$1,104 44
$1,104 44
PAYMENTS
1948
Income $27 09 Added to savings deposits
$27 09
January 1 to 4, 1949 No transactions recorded.
MAXWELL NORMAN FUND
Savings
Deposits
Total
On hand at beginning of year 1948
$461 01
$461 01
On hand at end of year 1948
$472 60
$472 60
On hand January 4, 1949 RECEIPTS
$472 60
$472 60
PAYMENTS
Income
$11 59 Added to savings deposits
$11 59
January 1 to 4, 1949 No transactions recorded.
CEMETERY PERPETUAL CARE FUNDS
Savings Deposits
Total
On hand at beginning of year 1948
$21,245 72
$21,245 72
On hand at end of year 1948
$21,605 82
$21,605 82
On hand January 4, 1949
$21,605 82
$21,605 82
RECEIPTS
PAYMENTS
1948
Withdrawn from savings
Added to savings deposits
$753 60
deposits
$393 50
Transferred to town 393 50
Income
528 60
Bequests
225 00
$1,147 10
$1,147 10
January 1 to 4, 1949
No transactions recorded.
1948
160
CEMETERY SALE OF LOTS AND GRAVES FUND
Cash
Savings Deposits
Total
On hand at beginning of year 1948
$575 00
$10,323 70
$10,898 70
On hand at end of year 1948
$375 00
$9,343 08
$9,718 08
On hand January 4, 1949
$375 00
$9,343 08
$9,718 08
RECEIPTS
PAYMENTS
1948
Added to savings deposits
$819 38
Withdrawn from savings deposits
$1,800 00
Transferred to town
1,800 00
Income
244 38
Cash in general treasury
Sale of lots
375 00
December 31, 1948
375 00
Cash in general treasury January 1, 1948
575 00
$2,994 38
$2,994 38
January 1 to 4, 1949
Cash in general treasury
January 1, 1949 $375 00
Cash in general treasury January 1, 1949
$375 00
161
TOWN OF HAMILTON Balance Sheet - December 31, 1948 GENERAL ACCOUNTS ASSETS
Cash :
In Banks and Office Accounts Receivable : Taxes :
$97,353 99
Levy of 1948 :
Personal Property
$612 85
Real Estate
11,372 35
Motor Vehicle and Trailer Excise :
Levy of 1948
204 05
Moth Assessments :
Levy of 1948
105 00
Tax Titles
$92 45
Tax Possessions
136 53
Departmental :
Highway
$12 00
Old Age Assistance-
Cities and Towns
35 70
Veterans' Benefits
302 00
Cemetery
171 50
Water Department :
Rates
$1,194 19
Services
775 46
State and County Aid to Highways :
State
$1,370 75
County
685 39
2,056 14
Overlay Deficit : Levy of. 1947
12 64
Underestimates 1948 :
State Parks and Reservations Assessment
$40 00
County Tax
957 89
Essex County Tuberculosis
652 94
Hospital Assessment
1.650 83
$116,087 68
LIABILITIES AND RESERVES
Payroll Deductions : Withholding Taxes Retirement Fund
$730 50 208 07
$938 57
11,985 20
228 98
521 20
1,969 65
162
Tailings 130 77
Surplus War Bonus Fund
965 37
Cemetery Sale of Lots and Grave Fund
375 00
ยท Trust Funds Income : Library Cemetery
$8 59
44 17
52 76
Federal Grants :
Aid to Dependent Children : Administration Aid
$24 96
147 76
Old Age Assistance :
672 37
Assistance 16 34
861 43
Unexpended Appropriation Balances :
Town Clerk-Equipment
$389 74
Highway-Chapter 90, Construction : Essex Street
2,479 32
Sidewalk-Walnut Road
174 78
Sidewalk-Asbury Street
191 82
Building Dams-Savoy Road
205 32
School :
Waterproofing-High School
500 00
Tile in Gymnasium-High School
125 00
Lamson School-Alterations
928 55
Fire Damage Insurance
175 00
Memorial-Patton Park
600 00
Water :
New Reservoir and Wells
4,882 21
Mains
35,682 11
46,333 85
Reserve Fund-Overlay Surplus
3,362 18
Overlay Reserved for Abatement of Taxes : Levy of 1948
2,944 89
Revenue Reserved Until Collected :
Motor Vehicle and Trailer Excise
$204 05
Special Assessment
105 00
Tax Title
228 98
Departmental
521 20
Water
1,969 65
Aid to Highways
2,056 14
5,085 02
Surplus Revenue
55,037 84
$116,087 68
Administration
163
DEBT ACCOUNTS
ASSETS
Net Funded or Fixed Debt
$206,000 00
$206,000 00
LIABILITIES
High School Building Loan
$15,000 00
Water Loan 1939
50,000 00
Water Loan 1947 (Mains)
111,000 00
Water Loan 1947 (Reservoir)
30,000 00
$206,000 00
TRUST AND INVESTMENT ACCOUNTS
ASSETS
Trust and Investment Funds :
Cash and Securities
$33,451 79
$33,451 79
LIABILITIES
Dr. Justin Allen Library Fund
$550 85
H. Augusta Dodge Library Fund
1,104 44
Maxwell Norman Fund
472 60
Cemetery Perpetual Care Funds
21,605 82
Cemetery Sale of Lots and Graves Fund
9,718 08
$33,451 79
* Includes $375. in general treasury.
REPORT of the HAMILTON SCHOOL COMMITTEE 1948
REPORT OF THE HAMILTON SCHOOL COMMITTEE
To the citizens of the town of Hamilton :
Following is the report of your school committee on its activities for the year 1948.
The committee, which started the calendar year in March of this year as a five member group, became a committee of three following the vote of the 1947 annual town meeting.
The enactment of the so-called "Equal Pay for Teachers" law at the annual town meeting posed an immediate problem for the superintendent and committee. Anticipating this enactment the committee had discussed with the finance and advisory committee, prior to the submission of the school budget, the possibility of including funds to put such law into effect. It was the opinion of that committee that we could not anticipate a favorable vote, that funds for its implementation could not be requested and that such funds as were required would have to be secured by vote of a special town meeting. Exhaustive study of the interpretation of this law and the experience of other communities indicated to your school committee that two steps were essential to conform with the law and elim- inate the possibility of court actions such as had been experienced in numerous communities. These were: 1. Application of the law through the adoption of a "Training and Experience Pay Schedule" which would apply to all teachers regardless of sex and 2. Putting such schedule into effect within six months, i.e., on or about September 1, 1948 Such a sched- ule was drawn up and put into effect at the beginning of the present school year after submitting the same to your finance and advisory com- mittee. It was then learned that this latter committee had no funds available for the $1128 cost of this schedule from September to January 1st and it was further learned that the state tax commissioner would not permit the use of money if and as appropriated by a special town meeting. Drastic economies were then introduced in other operating expenses in or- der to continue operation for the balance of the year. This undoubtedly lowered the standards of the school to some extent temporarily and even then it was only possible to keep within the budget as a result of excellent co-operation and administration on the part of the superintendent with the aid of his staff.
3
4
The schedule as adopted follows herewith :
Yrs. Ex- perience Teaching
I
II
III
IV
V
STEP A
None
$2000
$2200
$2300
$2400
$2500
1
2000
2200
2300
2400
2500
2
2100
2300
2400
2500
2600
3
2200
2400
2500
2600
2700
STEP B
1
2300
2500
2600
2700
2800
2400
2600
2700
2800
2900
6
2500
2700
2800
2900
3000
STEP C
2- 0
2800
2900
3000
3100
2900
3000
3100
3200
9
3000
3100
3200
3300
STEP D
10
3200
3300
3400
11
3400
3500
12
3600
Classification
GROUP I : No degree but at least two years of normal school education.
GROUP II : Batchelor's degree from recognized college, university, or normal school.
GROUP III : Batchelor's degree plus sixteen hours credit in courses ap- proved in advance by superintendent ; such credits to be filed in the superintendent's office directly from college.
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