USA > Massachusetts > Essex County > Hamilton > Town of Hamilton Annual Report 1951 > Part 9
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1,600.00
1,586.50
13.50
Police-Salary and Wages
8,146.00
8,091.00
55.00
Expenses
935.00
903.78
31.22
Maintenance of Cruiser
950.00
871.60
78.40
Fire-Salaries and Wages Expenses
2,380.00
2,377.39
2.61
Moth-Supt. Salary
1,471.80
1,471.80
Wages
900.00
837.75
62.25
Expenses
372.00
370.45
1.52
Moth Priv. Property-Supt. Salary
522.50
522.50
Wages
378.00
320.00
58.00
Expenses
390.00
390.00
Tree Warden Salary
929.50
929.50
Wages
1,322.00
1,082.00
240.00
Expenses
140.00
139.14
.86
Planting Trees
200.00
85.00
115.00
Forest Warden
100.00
97.43
2.57
Sealer
330.00
326.80
3.20
Civil Defense
1,482.85
610.20
872.65
Health-Salaries and Expenses
536.00
351.87
184.13
Rubbish Collection
2,500.00
2,499.71
.29
Garbage Collection
2,400.00
2,400.00
Patients-Essex Sanatorium
820.00
226.50
593.50
Rent of Dump
240.00
240.00
191.50
1,810.00
1,618.50
140
Total Appro- priation, Trans- fers, Refunds
Balance Dec. 31
Department
Dental Clinic
2,800.00
2,763.30
36.70
Animal Inspector
140.00
140.00
Highway Surveyor's Salary
3,432.00
3,432.00
Wages of Drivers and Helpers
10,272.00
10,134.56
137.44
Labor and Expenses
6,296.00
5,492.27
803.73
Chap. 90 Maintenance
1,500.00
1,499.47
.53
Chap. 90 Construction
8,000.00
8,000.00
Secondary Roads
4.500.00
3,368.84
131.16
Snow Removal and Sanding
6,000.00
5,794.82
205.18
Truck Exchange
1.346.00
1,331.00
15.00
Street Lighting
8,250.00
8,165.36
84.64
Public Welfare
10,120.00
8,200.53
1,919.47
Old Age Assistance
32,069.85
26,068.87
6,000.98
Old Age Administration
2,500.00
1.601.40
898.54
Aid to Dep. Children
3,500.00
3,419.30
80.70
Aid to Dep. Child. Administ.
25.00
25.00
Veterans' Benefits
6,000.00
3,027.62
2,972.38
School-Supt. Salary
5,350.00
5,350.00
Office Expense
3,125.00
3,079.43
45.57
Teachers' Salaries
67,824.65
66,550.53
1,274.12
Auxiliary Agencies
2,776.80
2,704.09
72.71
Operation of Plant
11,200.00
10,046.54
1,153.46
Textbooks and Supplies
5,594.75
5,299.26
295.49
Repairs and Upkeep
1,337.05
1,080.07
256.98
Transportation
9,435.00
9,316.00
119.00
Repairs-High
750.00
738.75
11.25
Outlay
2,425.20
2,298.76
126.44
Vocational
1,000.00
826.09
173.91
Reconstruct High School
60,000.00
4,831.90
55,168.10
New Elementary-Add. to High
52,000.00
24,548.43
27,451.57
Acquiring School Land
68,502.22
6,840.62
11.60
Public Library-Salaries Expenses
2,146.25
2,090.50
55.75
Park Supt. Salary
2,745.60
2,745.60
Labor
600.00
598.53
1.47
Expenses
1,248.00
1,197.23
50.77
Instructors Salaries
648.00
645.00
3.00
Headquarters, American Legion
1,000.00
999.06
.94
Memorial Day
650.00
599.21
50.79
Town Reports
1,244.27
1,244.27
Town Clock
500.00
497.99
2.01
Expended
1,040.00
1,040.00
141
Total Appro- priation, Trans- fers, Refunds
Expended
Balance Dec. 31
Department
Insurance
2,902.15
2,902.15
Retirement Fund
2,180.64
2,180.64
Reserve Fund
6,000.00
2,070.90
3,929.10
School Building Committee
6,000.00
4,349.16
1,650.84
Road Markers-Patton Park
50.00
50.00
Water-Salaries
3,560.00
3,560.00
Labor
2,300.00
2,284.00
16.00
Expenses
8,500.00
8,481.66
18.32
Water from Essex
1,500.00
979.30
520.70
Extension of Mains
5,000.00
4,756.96
243.04
Pump House and Well
17,250.00
7,783.05
9,466.95
Acquiring Land
1,050.00
300.00
750.00
Cemetery-Salaries
2,691.80
2,682.60
9.20
Wages and Expenses
1,431.41
1,431.41
Improvements
1,800.00
1,797.33
2.67
Interest
2,500.00
2,436.81
63.19
Maturing Debt
20,000.00
20,000.00
142
TRUST FUNDS
DR. JUSTIN ALLEN LIBRARY FUND
Savings Bank deposits January 1. 1951
$578 88
Interest added during 1951
14 56
Savings Bank deposits December 31, 1951
593 44
H. AUGUSTA DODGE LIBRARY FUND
Savings Bank deposits January 1, 1951
1,160 70
Interest added during 1951
29 19
Savings Bank deposits December 31, 1951
1,189 89
MAXWELL NORMAN FUND
Savings Bank deposits January 1, 1951
499 11
Interest added during 1951
15 07
Savings Bank deposits December 31, 1951
514 18
CEMETERY SALE OF LOTS FUND
Savings Bank deposits January 1, 1951
10,608 80
Interest added during 1951
264 30
Added to Savings deposits 1951
1,595 00
12,468 10
Withdrawn for Cemetery Improvements
1,800 00
Savings deposits December 31, 1951
10,668 10
Cash in Treasury December 31, 1951
610 00
11,278 10
CEMETERY PERPETUAL CARE FUNDS
Savings Bank deposits January 1, 1951
24,587 06
Bequests added to savings deposits during 1951
245 00
Interest added during 1951
618 50
$25,450 56
Transferred to Town for Cemetery purposes
450 00
Savings Bank deposits December 31, 1951
$25,000 56
143
TOWN OF HAMILTON December 31, 1951
CEMETERY PERPETUAL CARE FUNDS
Balance Bequests Dec. 31, and 1950
Additions Income Withdrawn
Balance Dec. 31, 1951
Allen, Dr. D. S.
386 77
9 72
9 00
387 49
Burnham, Choate
186 47
4 68
4 00
187 15
Haynes, George T.
111 61
2 80
2 00
112 41
Kinsman, Jacob
113 71
2 85
2 00
114 56
& Mary A.
262 18
6 29
6 00
262 77
Safford, Daniel E.
110 97
2 78
2 00
111 75
Whipple, L. D.
103 98
2 60
2 00
104 58
Burnham, Amos
103 27
2 59
2 00
103 86
Abbott, Marshall K.
228 39
5 74
5 00
229 13
Brown, Elizabeth S.
113 40
2 84
2 00
114 24
Dane, Luther
117 28
2 94
2 00
118 22
Roberts, Daniel
313 55
5 80
3 00
316 35
Dane, Francis
1.156 81
29 09
25 00
1,160 90
Dodge, Joseph T.
111 62
2 80
2 00
112 42
Bean, Ellen A.
118 65
2 98
2 00
119 63
Allen, Albert F.
108 21
2 71
2 00
108 92
Ayers, Samuel
439 59
11 05
5 00
445 64
Allen, Dr. Justin
105 70
2 65
2 00
106 35
Townsend, William E.
112 44
2 81
2 00
113 25
Davenport, Jabez K.
109 42
2 74
2 00
110 16
Whipple, Hannah M.
109 04
2 74
2 00
109 78
Gleason, William H.
109 33
2 74
2 00
110 07
Fletcher, Roland
161 30
4 05
3 00
162 35
Mann, John R.
160 88
4 03
3 00
161 91
Mann, Jesse S.
160 88
4 03
3 00
161 91
Sampson, Carrie
157 96
3 95
3 00
158 91
Perley, Alvin L.
160 57
4 03
3 00
161 60
Foster, C. A. & L. C.
160 57
4 03
3 00
161 60
Southwick, Mrs. Arthur
159 46
4 00
3 00
160 46
Durkee, Frank G.
157 77
3 95
3 00
158 72
Sargeant, Henry
157 77
3 95
3 00
158 72
Fitz, George W.
157 77
3 95
3 00
158 72
Ayer, Charles F.
523 10
13 15
12 00
524 25
Fuller, Marian B.
157 50
3 95
3 00
158 45
Bradeen, A. & Haskell, T.
157 50
3 95
3 00
158 45
Feener, Herbert J.
156 40
3 93
3 00
157 33
Schaller, Carrie
156 15
3 93
3 00
157 08
Dodge, H. Augustus
144
Balance Bequests Dec. 31, and 1950
Balance Dec. 31,
Additions Income Withdrawn 1951
Dodge. Esther M.
156 15
3 93
3 00
157 08
Kennedy, Hazel A.
315 47
93
6 00
317 40
Sweeney. Thomas S.
155 58
3 90
3 00
156 48
Little, William J.
155 58
3 90
3 00
156 48
Rankins, Carrie L.
153 99
3 85
3 00
154 84
Dodge. Thomas J.
155 54
3 90
3 00
156 44
Kent, Willis
156 31
3 93
3 00
157 24
Doyle, Harold E. & J. J.
154 75
3 88
3 00
155 63
Cox. Edward
154 75
3 88
3 00
155 63
Newhall, Marian A.
154 75
3 88
3 00
155 63
Whipple, Emerson A.
112 89
2 83
2 00
113 72
Neal, Nirum
56 56
1 41
1 00
56 97
Stone, Daniel D.
110 48
2 77
2 00
111 25
Woodbury, John T.
112 17
2 81
2 00
112 98
Whittredge, John
112 17
2 81
2 00
112 98
Hobbs, Franklin
111 25
2 79
2 00
112 04
Bradstreet, John
210 70
5 29
5 00
210 99
Norton, Francis C.
170 88
4 29
4 00
171 17
Nason, Daniel A.
109 70
2 75
2 00
110 45
Rowe, Mary
109 770
2 75
2 00
110 45
Knowlton, Joseph
105 42
2 64
2 00
106 06
Knowlton, John H.
114 33
2 87
2 00
115 20
Porter, Benjamin
112 64
2 83
2 00
113 47
Smith, Charles H.
105 40
2 64
2 00
106 04
Chadwick, Alden
114 35
2 87
2 00
115 22
Trefry, Henry G.
111 54
2 79
2 00
112 33
Ware, Lydia
227 28
5 72
5 00
228 00
Neal. George A.
56 10
1 40
1 00
56 50
Austin, Delia
104 56
2 61
2 00
105 17
Brewer, Alice E.
105 42
2 64
2 00
106 06
Roberts, George E.
110 72
2 78
2 00
111 50
Proctor, James H.
376 41
9 46
9 00
376 87
Woodbury, John L.
534 41
13 44
12 00
535 85
Patch, Mrs. Washington
104 31
2 61
2 00
104 92
Trussell, Frank P.
171 04
4 30
4 00
171 34
Thayer, Samuel E.
111 96
2 80
2 00
112 76
Chandler, Arthur W.
104 31
2 61
2 00
104 92
Lovering, Myrtle B.
117 83
2 95
3 00
117 78
Knowlton, Clarence S.
112 29
2 81
2 00
113 10
MacDonald, Alexander
111 40
2 79
2 00
112 19
Ellis, Emily
111 79
2 80
2 00
112 59
Colwell, Ernest G.
112 60
2 83
2 00
113 43
Ayers, Fred H.
111 17
2 79
2 00
111 96
Smerage, Charles A.
113 88
2 85
2 00
114 73
Grant, Alice
104 31
2 61
2 00
104 92
145
Balance Bequests and
Balance Dec. 31,
Dec. 31, 1950
Additions Income Withdrawn 1951
Hayes, Olivia E.
112 71
2 83
2 00
113 54
Crowley, Bertha
110 55
2 77
2 00
111 32
Elwell, John E. & Gertrude 113 76
2 85
2 00
114 61
Wilson, James
113 92
2 85
2 00
114 77
Gamboa, Joseph
109 35
2 74
2 00
110 09
MacDonald, Robert
111 73
2 80
2 00
112 53
Horne, Duncan K.
107 02
2 69
2 00
107 71
Thompson, Mary E.
174 06
4 38
4 00
174 44
Whipple, A. C.
(Flower Fund)
224 44
70 00
5 64
300 08
Andrews, Mary
40 20
1 00
41 20
Norris, George A.
161 83
4 87
4 00
162 70
Southwick, Mary A.
104 37
3 14
3 00
104 51
Dodge, Joseph W.
161 77
4 87
4 00
162 64
Rogers, Charles, Jr.
109 40
3 30
3 00
109 70
Wood, Oscar A.
157 52
4 74
4 00
158 26
Perron, James
53 77
1 60
1 00
54 37
Murray, Alice I.
105 58
3 18
3 00
105 76
Anderson, Perley G.
105 88
3 18
3 00
106 06
Williams, Constance C.
210 14
6 35
5 00
211 49
Cummings, A. Merrill
106 87
3 21
3 00
107 08
Knowlton, Willis F.
439 13
13 26
10 00
442 39
Gibney, George H.
105 64
3 18
3 00
105 82
Malone, Samuel
154 75
3 88
3 00
155 63
Smerage, Rodolph A.
157 30
3 95
161 25
Burnham. Arthur W.
151 09
3 79
3 00
151 88
Stewart, Gilbert L.
501 64
12 60
12 00
502 24
Cullen, Mrs. Walter H.
150 00
3 45
153 45
Coolidge, Victoria T.
500 00
11 52
511 52
Haraden, J. Andrew
300 00
6 92
306 92
Stanley, Eben B.
75 00
1 72
76 72
Moynihan, T. A.
150 00
3 45
153 45
Haraden, J. Andrew
50 00
1 15
51 15
Mehlman, Mrs. R. W.
300 00
4 38
304 38
Carlson, John & Nora
50 00
73
50 73
Giddings, Mary E.
150 00
2 19
3 00
149 19
Harrigan, George
150 00
1 88
151 88
Carey, Charles B.
150 00
63
150 63
Single, Graves
75 88
25 00
1 81
27 69
Burton, P. W. & F. J.
111 63
2 80
2 00
112 43
Patch, Emelina
109 27
2 74
2 00
110 01
Dodge, Edward W.
111 06
2 79
2 00
111 85
Whipple, Albert M.
108 76
2 13
2 00
109 49
Horne, Thomas
113 54
2 84
2 00
114 38
Andrews, Horace E.
118 88
2 98
2 00
119 86
146
Balance Bequests Dec. 31, and
Balance Dec. 31,
1950
Additions Income Withdrawn 1951
Peterson, Charles A.
104 24
2 61
2 00
104 85
Graham, C. E.
55 52
1 39
1 00
55 91
Lovering, J. P.
112 85
2 83
2 00
113 68
Dufton, Joseph W.
111 64
2 80
2 00
112 44
Butler, Nathaniel B.
110 81
2 78
2 00
111 59
Fillebrown, Howard R.
53 44
1 34
1 00
53 78
Cutler, Temple
84 94
2 11
2 00
85 05
Cutler, Temple
85 81
2 14
2 00
85 95
Dane, Ephraim A.
106 53
2 67
2 00
107 20
Patch, Laura S.
110 91
2 78
2 00
111 69
Dodge, James E.
114 23
2 87
2 00
115 10
Dane, Joseph F.
103 71
2 60
2 00
104 31
Mason, Arthur
116 03
2 91
2 00
116 94
Goodhue. Samuel A.
111 37
2 79
2 00
112 16
Preston, Thomas
111 70
2 80
2 00
112 50
McNeil, Hattie S.
111 85
2 80
2 00
112 65
Tuttle, John
113 50
2 84
2 00
114 34
Kimball, Susan A.
162 69
4 08
4 00
162 77
Henry, Mary R.
81 37
2 04
2 00
81 41
Knowlton, Isaac F.
232 86
5 84
5 00
233 70
Knowlton, George K.
114 76
2 88
2 00
115 64
Anderson, Johanna M.
105 07
2 64
2 00
105 71
Swett, George C.
104 80
2 63
2 00
105 43
French, Isaac I.
103 83
2 60
2 00
104 43
Abbott, Albert S.
106 07
2 67
2 00
106 74
Whitman, Florence H.
104 78
2 63
2 00
105 41
Tilton, Barclay & Alice D.
401 99
10 10
10 00
402 09
Chandler, William D.
111 63
2 80
2 00
112 43
Williams, Betty L.
107 29
3 22
3 00
107 51
Hurlbart, Eben
104 58
3 15
3 00
104 73
Newcomb, Charles A.
105 13
3 16
3 00
105 29
Daley, Harold A.
210 44
6 35
6 00
210 79
Crowell, Frank B.
54 89
1 62
1 00
55 51
Shepherd, Helen
29 75
88
30 63
Tappan, Foster E.
124 80
3 75
128 55
147
TOWN OF HAMILTON Balance Sheet - December 31, 1951 GENERAL ACCOUNTS
ASSETS
Cash :
In Banks and Office
$192,418 81
Accounts Receivable :
Taxes :
Levy of 1951 :
Personal Property
$1,937 85
Real Estate
14,753 11 16,690 96
Motor Vehicle and Trailer Excise :
Levy of 1951
1,946 72
Moth Assessments :
Levy of 1951
4 60
Tax Titles
343 52
Tax Possessions
118 42
461 94
Departmental :
Aid to Dependent Children
193 15
Veterans' Services
205 50
School
240 00
Cemetery
84 25
722 90
Water Department :
Rates
1,910 33
Services
193 52
2,103 85
State and County Aid to Highways :
State
4,000 00
County
2,000 00
6,000 00
Loans Authorized
750,000 00
Overlay Deficit :
Levy of 1950
309 70
$970,659 48
LIABILITIES AND RESERVES
Temporary Loan in Anticipation of Serial Issue
$50.000 00
Sale of Town Property Fund
825 00
Cemetery Sale of Lots and Graves Fund School Lunch Fund
610 00
1,167 47
School Athletic Fund
62 20
148
Trust Fund Income :
Library Cemetery
$8 59 209 06 217 65
Overestimate 1951 :
County Tax
772 35
County Tuberculosis Hospital
940 34
State Parks and Reservations
74 85
1,787 54
Loans Authorized-Unissued
700,000 00
Federal Grants :
Aid to Dependent Children :
Aid
2,353 63
Administration
99 55
Old Age Assistance :
9,124 04
Assistance Administration
2,470 76
14,047 98
Unexpended Appropriation Balances :
Town Clerk-Equipment
157 90
Tree Warden-Planting Trees
115 00
Civil Defense
872 65
Highways-Chapter 90 Construction
8,000 00
Highways-Secondary Roads
131 16
Construct & Equp't .- Elementary School & Addition to High School & Equip't.
27,451 57
Reconstruct & Extraordinary Repairs and
and Equip't .- High School Building
55,168 10
School Building Committee
1,650 84
Water-Extension of Mains
243 04
Water-Additional Supply
9,466 95
Acquire Land for Water Purposes
50 00
104,007 21
Reserve Fund-Overlay Surplus
4,565 47
Overlays Reserved for Abatement of Taxes :
Levy of 1951 581 51
Revenue Reserved Until Collected :
Motor Vehicle & Trailer Excise
1,946 72
Special Assessment
4 60
Tax Title
461 94
Departmental
722 90
Water
2,103 85
Aid to Highways
6,000 00
11,240 01
Surplus Revenue
81,547 44
$970,659 48
149
DEBT ACCOUNTS
ASSETS
Net Funded or Fixed
$159,000 00
$159,000 00
LIABILITIES
Water Loan 1939
$35,000 00
Water Loan 1947 (Mains)
87,000 00
Water Loan 1947 (Reservoir)
22,000 00
Water Loan 1951 (Well-Pump House and Main)
15,000 00
$159,000 00
TRUST ACCOUNTS
ASSETS
Trust Funds-Cash and Securities
$37,966 17
$37,966 17
LIABILITIES AND RESERVES
Dr. Justin Allen Library Fund
$593 44
H. Augusta Dodge Library Fund
1,189 89
Maxwell Norman Fund
514 18
Cemetery Perpetual Care Funds
25,000 56
Cemetery Sale of Lots and Graves Fund
10,668 10
$37,966 17
150
TOWN OF HAMILTON BONDED INDEBTEDNESS December 31, 1951
Date of Maturity
Water Supply Bonds
11/4%, Issued
7-1-39
Water Bonds
Reservoir & Wells
114%, Issued
10-1-47
Water Bonds
Laying Mains
11/2%, Issued
Water Bonds
Pump House & Well
11/4%, Issued
Total
1952
5,000 00
2,000 00
8,000 00
3,000 00
18,000 00
1953
5,000 00
2,000 00
8,000 00
3,000 00
18,000 00
1954
5,000 00
2,000 00
8,000 00
3,000 00
18,000 00
1955
5,000 00
2,000 00
8,000 00
3,000 00
18,000 00
1956
5,000 00
2,000 00
8,000 00
3,000 00
18,000 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
35,000 00
22,000 00
87,000 00
15,000 00
159,000 00
TOWN OF HAMILTON Statement of Tax Rate per $1,000.00 Valuation for the years 1920 to 1951 inclusive
Year
Tax Rate
Year
Tax Rate
Year
Tax Rate
1920
16 00
1931
24 70
1942
23 20
1921
20 00
1932
23 70
1943
22 00
1922
17 00
1933
22 30
1944
22 00
1923
21 00
1934
23 80
1945
24 00
1924
21 00
1935
28 60
1946
27 00
1925
23 80
1936
27 50
1947
31 60
1926
24 20
1937
26 70
1948
35 00
1927
23 80
1938
25 30
1949
35 00
1928
23 40
1939
25 00
1950
38 00
1929
22 70
1940
23 80
1951
38 00
1930
23 60
1941
23 40
11-1-47
10-1-51
REPORT of an AUDIT of
THE ACCOUNTS
of the
TOWN of HAMILTON
For the year 1951
153
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporation and Taxation Division of Accounts State House, Boston 33
February 19, 1952
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 year ending December 31, 1951, 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 Direc- tor of Accounts.
Very truly yours, FRANCIS X. LANG, Director of Accounts.
FXL :GBS
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 year ending December 31, 1951, 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 and checked.
The town accountant's books were examined and compared with the records of the several departments. The payments as recorded in the ledger were verified by comparison with the warrants of the selectmen authorizing the disbursement of town funds, and the receipts were checked with the treasurer's records.
An analysis was made of the ledger, and the appropriation accounts were checked with the town clerk's record of appropriations and transfers authorized by vote of the town. The transfers from the reserve fund were checked with the finance committee's records.
154
A trial balance was drawn off proving the ledger accounts to be in balance. and a balance sheet showing the financial condition of the town on December 31, 1951 was prepared and is herewith appended.
The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were analyzed and compared with the collector's records of payments to the treasurer, with the records in the several departments in which charges originated or in which money was collected for the town, and with the other sources from which money was paid into the town treasury. The recorded disbursements were com- pared with the warrants authorizing the treasurer to disburse town funds and with the town accountant's books.
The cash book footings were verified, and the cash balance on Jan- uary 14, 1952 was proved by reconciliation of the bank balances with state- ments furnished by the banks of deposit and by actual count of the cash in the office.
The savings bank books representing the investments of the trust funds in the custody of the treasurer were examined and listed, the income being proved and the withdrawals being verified.
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 and checked. The amounts added to the tax title account were compared with the col- lector's records, the reported redemptions were checked with the receipts as recorded on the treasurer's cash book, and the tax titles on hand were listed, proved, and compared with the records at the Registry of Deeds.
The records of deductions from employees' salaries for federal taxes and for the retirement fund were examined and checked, the payments to the Collector of Internal Revenue and to the Esssx County Retirement Board being verified.
The books and accounts in the town collector's office were examined and checked. The tax, excise, assessment, water, and cemetery accounts outstanding at the time of the previous examination and all subsequent commitments were audited and compared with the assessors' and depart- mental warrants. The cash receipts as posted in the commitment books were compared with the cash book record of collections, the abatements were compared with the assessors' and departmental records of abatements granted, the payments to the treasurer were verified, and the outstanding accounts were listed and proved with the control accounts in the account- ant's ledger.
Verification of the outstanding tax, excise, assessment, water, and cemetery accounts was made by sending notices to a number of persons whose names appeared on the books as owing money to the town, and from the replies received it appears that the accounts, as listed, are correct.
The town clerk's records of sporting and dog licenses were examined, the payments to the Division of Fisheries and Game being verified with the receipts on file and the payments to the town treasurer being compared with the treasurer's cash book.
155
The surety bonds of the treasurer, collector, deputy collector, and town clerk for the faithful performance of their duties were examined and found to be in proper form.
The records of cash receipts of the sealer of weights and measures, of the health, school. and library departments, and of all other departments wherein money is collected for the town were examined and checked, the payments to the treasurer and the cash on hand being verified.
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treasurer's and collector's cash, summaries of the tax, excise, assessment, tax title, departmental, and water accounts. as well as tables showing the condition and transactions of the trust funds.
For the cooperation extended by the several town officials during the audit, I wish, on behalf of my assistants and for myself, to express ap- preciation.
Respectfully submitted, HERMAN B. DINE Assistant Director of Accounts
HBD :GBS
156
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1951,
Receipts,
$113,489 54 563,184 81
$676,674 35
Payments, $484,255 54 Balance December 31, 1951, 192,418 81
$676,674 35
Balance January 1, 1952,
$192,418 81
Receipts January 1 to 14, 1952,
8,843 04
$201,261 85
Payments January 1 to 14, 1952,
$16,752 15
Balance January 14, 1952 :
Merchants National Bank, Salem, $16,598 60
Beverly Trust Company, Beverly, 150,809 87
Day Trust Company, Boston, 16,861 23
Cash in office, verified, 240 00 184,509 70
$201,261 85
Merchants National Bank, Salem
Balance January 14, 1952, per statement, $17,165 08
Balance January 14, 1952, per check book, $16,598 60
Outstanding checks January 14, 1952, per list, 566 48
$17,165 08
Beverly Trust Company, Beverly
Balance January 14, 1952, per statement, $163,010 57
Balance January 14, 1952, per check book, $150,809 87
Outstanding checks January 14, 1952, per list, 12,200 70
$163,010 57
Day Trust Company, Boston
Balance January 14, 1952, per statement, $17,776 38
Balance January 14, 1952, per check book, $16,861 23
Outstanding checks January 14, 1952, per list 915 15
$17,776 38
157
PAYROLL DEDUCTIONS
Federal Taxes
Deductions 1951,
$13,736 47
Payments to Collector of Internal Revenue 1951,
$13,736 47
Deductions January 1 to 14, 1952,
$630 40
Balance January 14, 1952, per list,
$630 40
Retirement Fund
Deductions 1951,
$2,613 88
Payments to Essex County Retirement Board 1951,
$2,613 88
Deductions January 1 to 14, 1952,
$93 80
Balance January 14, 1952, per list,
$93 80
RECONCILIATION OF COLLECTOR'S CASH
Cash balances January 14, 1952, per tables :
Real estate taxes 1951,
$5 70
Motor vehicle and trailer excise 1951,
164 52
Interest, 1 77
Water rates, 203 20
$375 19
Cash on hand January 14, 1952, verified,
$375 19
PERSONAL PROPERTY TAXES-1950
Outstanding January 1, 1951,
$1,610 82
Payments to treasurer 1951,
$1,601 32
Abatements 1951, 9 50
$1,610 82
REAL ESTATE TAXES 1950
Outstanding January 1, 1951,
$13,392 57
Refunds 1951,
76 00
$13,468 57
Payments to treasurer 1951,
$13,168 37
Abatements 1951, 300 20
$13,468 57
158
POLL TAXES-1951
Commitments 1951, per warrants,
$1,900 00
Refunds 1951, 4 00
2 00
Payments to treasurer 1951, $1,602 00
Abatements 1951,
304 00
$1,906 00
PERSONAL PROPERTY TAXES-1951
Commitments per warrants,
$25.426 56
Refunds,
21 75
$25,448 31
Payments to treasurer,
$23,288 16
Abatements,
222 30
Outstanding December 31, 1951,
1,937 85
$25,448 31
Outstanding January 1, 1952,
$1,937 85
Payments to treasurer January 1 to 14, 1952. $524 40
Outstanding January 14, 1952, per list, 1,413 45
$1,937 85
REAL ESTATE TAXES-1951
Commitment per warrants,
$225,585 67
Refunds,
631 00
$226,216 67
Payments to treasurer,
$206,653 71
Abatements,
4,743 35
Added to tax titles,
66 50
Outstanding December 31, 1951,
14,753 11
$226,216 67
Outstanding January 1, 1952,
$14,753 11
Payments to treasurer January 1 to 14, 1952. $4,191 23
Outstanding January 14, 1952, per list, 10,556 18
Cash balance January 14, 1952, 5 70
$14,753 11
Abatements cancelled 1951,
$1,906 00
159
MOTOR VEHICLE AND TRAILER EXCISE-1950
Outstanding January 1, 1951,
$862 52
Commitments 1951, per warrants,
335 10
Refunds 1951, 107 82
Abatements cancelled,
5 51
Payments to treasurer 1951,
$1,132 30
Abatements 1951,
178 65
$1,310 95
MOTOR VEHICLE AND TRAILER EXCISE-1951
Commitments per warrants,
$27,952 01
Refunds,
830 53
$28,782 54
Payments to treasurer.
$24,568 75
Abatements,
2,267 07
Outstanding December 31, 1951,
1,946 72
$28,782 54
Outstanding January 1, 1952,
$1,946 72
Refunds January 1 to 14, 1952,
43 03
$1,989 75
Payments to treasurer January 1 to 14, 1952,
$451 91
Abatements January 1 to 14, 1952,
780 22
Outstanding January 14, 1952, per list,
593 10
Cash balance January 14, 1952,
164 52
$1,989 75
MOTH ASSESSMENTS-1950
Outstanding January 1, 1951, $7 50
Payments to treasurer 1951,
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