Town of Hamilton Annual Report 1960, Part 10

Author:
Publication date: 1960
Publisher: The Town
Number of Pages: 230


USA > Massachusetts > Essex County > Hamilton > Town of Hamilton Annual Report 1960 > Part 10


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28.60


5,725,581.


163,751.62


1936


27.50


5,449,678.


149,866.14


1937


26.70


5,388,069.


143,862.20


1938


25.30


5,487,383.


138,830.79


1939


25.00


5,459,920.


136,498.13


1940


23.80


5,527,226.


131,548.11


1941


23.40


5,593,694.


130,892.44


1942


23.20


5,611,430.


130,185.20


1943


22.00


5,530,325.


121,667.15


1944


22.00


5,550,895.


122,119.69


1945


24.00


5,311,605.


127,478.52


1946


27.00


5,325,260.


143,782.12


1947


31.60


5,706,960.


180,339.95


1948


35.00


5,733,295.


202,644.66


1949


35.00


6,038,280.


212,178.14


1950


38.00


6,323,100.


240,277.80


1951


38.00


6,603,385.


250,928.43


1952


38.00


6,887,205.


261,713.79


1953


42.00


7,377,925.


309,872.85


1954


42.00


8,014,920.


336,626.64


1955


42.00


8,390,985.


352,421.37


1956


43.00


9,073,215.


390,148.38


1957


48.00


9,559,310.


458,846.88


1958


52.00


9,877,015.


513,604.78


1959


56.00


10,203,875.


574,405.00


1960


61.00


10,592,330.


646,132.20


158


REPORT OF TOWN TREASURER


To the Citizens of Hamilton :


I herewith submit my report as Treasurer of the Town of Hamilton for the year ending December 31, 1960.


Balance January 1, 1960 :


Checking Acct., Beverly Trust Co.


$131,582.03


Checking Acct., Merchants National 36,376.93


Invested Time Deposit Acct. 100,000.00


Cash on Hand 4,448.73


Protested Check on Hand


19.20


$ 272,426.89


Receipts during the year


1,441,473.00


Total Balance on Hand and Receipts


$1,713,899.89


Payments during the year


1,447,436.65


Balance December 31, 1960


$ 266,463.24


Balance December 31, 1960 :


Checking Acct., Beverly Trust Co.


219,607.79


Checking Acct., Merchants National


30,678.65


Cash on Hand


16,160.93


Protested Check


15.87


$ 226,463.24


As has been the case for the past three years, it became necessary to borrow money in anticipation of revenue in order to meet town expenses until sufficient money has been received by the payment of taxes. Loans of $200,000 were obtained for this purpose from the Beverly Trust Company at an interest rate of 1.96% of one loan of $100,000, and 2.388% on an- other loan of $100,000.


Receipts for sale of cemetery lots and bequests for cemetery endow- ments have been deposited in the respective funds.


The sum of $87,000 was borrowed during the year for Library Con- struction on notes of the town from the Beverly Trust Company at an interest rate of 2.60%, the lowest of several bids received.


159


I express my sincere appreciation to Mr. William Coy and Mr. Richard Clark of the Merchants National Bank of Boston, and Mr. Corning of the Beverly Trust Company for their sincere interest in the financial affairs of the Town and the assistance rendered to me as Treasurer. Also I express my sincere appreciation to Mrs. Barnes and Mrs. Trussell of the town hall staff who have assisted me in many ways during the year, as well as all town officials and townspeople who have assisted me in many ways.


Respectfully submitted,


EVERETT F. HALEY,


Town Treasurer.


REPORT of an AUDIT


of


THE ACCOUNTS


of the


TOWN of HAMILTON


For the year 1959


Due to an audit of the accounts of the Town by the State Bureau of Accounts for the year 1959 not being completed in time for printing in the 1959 town report, such report is being printed in the 1960 report.


The audit for the year 1960 will not be completed in time for printing in the town report, therefore will be printed in the 1961 report.


FRANCIS H. WHIPPLE


Town Accountant


162


THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation Bureau of Accounts State House, Boston 33


ROBERT T. CAPELESS Commissioner


HERMAN B. DINE


Director of Accounts


May 9, 1960


To the Board of Selectmen Mr. Lawrence Lamson, 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 1959, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. William Schwartz, Assistant Director of Accounts.


Very truly yours, HERMAN B. DINE


Director of Accounts


HBD:MM


Mr. Herman B. Dine 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 1959, 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 with the records of the town treasurer and the town accountant.


163


The books and accounts in the town accountant's office were examined and checked in detail. The ledger accounts were analyzed and proved, the recorded receipts were compared with the treasurer's cash book, while the payments, as entered, were checked with the treasurer's cash book and with the treasury warrants. The appropriations and transfers, as recorded, were checked with the town clerk's records of town meeting votes and with the finance committee's authorizations of transfers from the reserve fund.


A trial balance was taken off proving the accounts to be in balance, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town as of December 31, 1959.


The books and accounts in the town treasurer's office were examined and checked in detail. The recorded receipts were analyzed and compared with the records in the several departments in which charges originated or in which money was collected for the town, and with other sources from which money is paid into the town treasury. The recorded payments were checked with the selectmen's warrants authorizing the treasurer to disburse town funds and with the accountant's ledger.


The cash book was footed, and the cash balance on February 25, 1960 was verified by actual count of the cash in the office and by recon- ciliation of the bank balances with statements furnished by the banks of deposit.


The payments on account of maturing debt and interest were proved with the amounts falling due and checked with the cancelled securities and coupons on file. The outstanding coupons were listed and reconciled with the balance in the bank and coupon account, as shown by a state- ment furnished by the depository


The savings bank books representing the investment of the several trust and investment funds in the custody of the town treasurer were examined and listed. The income was proved, the transfers to the town were verified, and all transactions and balances were checked with the records of the town accountant.


The records of tax titles held by the town were examined and checked in detail. The amounts transferred to the tax title account were compared with the collector's records, and the tax titles on hand were listed, proved, and checked with the records at the Registry of Deeds.


The records of payroll deductions on account of Federal and State taxes, and the county retirement system were examined and proved. The payments to the proper agencies were verified, and the balances, as shown on the individual employees' cards, were listed and reconciled with the accountant's ledger controls.


The books and accounts of the collector were examined and checked in detail. The tax, excise, assessment, departmental, and water accounts receivable outstanding at the time of the previous examination, together with all subsequent commitment lists, were audited and compared with the warrants issued for their collection. The recorded receipts were


164


checked with the payments to the treasurer as shown by the treasurer's and the accountant's books; the abatements, as recorded were compared with the assessors' and other departmental records of abatements granted; the taxes transferred to the tax title account were checked with the records of tax titles held by the town; and the outstanding accounts were listed and reconciled with the respective controlling accounts in the accountant's ledger.


The outstanding tax, excise, assessment, departmental, and water accounts receivable were further verified 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.


The financial records of the town clerk were examined and checked in detail. The recorded receipts on account of dog and sporting licenses issued were checked, and the payments to the treasurer and the Division of Fisheries and Game were verified.


The available records of departmental cash collections by the board of selectmen, the sealer of weights and measures, and the building, wire, and milk inspectors, as well as by the health, school, library, and cemetery departments, and by all other departments in which money was collected for the town, were examined and checked. The recorded collections were compared with the payments to the treasurer and with the accountant's books, and the cash on hand in the several departments was proved by actual count.


The surety bonds on file for the several town officials for the faithful performance of their duties were examined and found to be in proper form.


Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treasurer's cash, summaries of the tax, excise, assessment, tax title, departmental, and water accounts, as well as schedules showing the condition and transactions of the several trust and investment funds.


For the cooperation extended by all town officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.


Respectfully submitted, WILLIAM SCHWARTZ Assistant Director of Accounts


WS:MM


165


RECONCILIATION OF TREASURER'S CASH


Balance January 1, 1959,


Receipts,


$ 525,342.26 1,518,576.67


$2,043,918.93


Payments, Balance December 31, 1959,


$1,771,492.04 272,426.89


$2,043,918.93


Balance January 1, 1960, $ 272,426.89


Receipts January 1 to February 25, 1960, 58,926.52


$


331,353.41


Payments January 1 to February 25, 1960 $ 231,894.38


Balance February 25, 1960:


Beverly Trust Company : $88,725.28 The Merchants National Bank of Boston, 9,556.83


Cash in office, verified, 1,176.92


99,459.03


$


331,353.41


Beverly Trust Company


Balance February 25, 1960, per statement, $ 122,593.28 Bank charges, to be adjusted, 24.54


$


122,617.82


Balance February 25, 1960, per check book, $ 88,725.28


Outstanding checks February 25, 1960, per list, 33,892.54 $ 122,617.82


The Merchants National Bank of Boston


Balance February 25, 1960, per statement, $ 9,846.92


Balance February 25, 1960, per check book, $ 9,556.83


Outstanding checks February 25, 1960, per list, 290.09


$ 9,846.92


RECONCILIATION OF BOND AND COUPON ACCOUNT The Merchants National Bank of Boston


Balance February 25, 1960, per statement, $ 932.50


Outstanding coupons February 25, 1960, per list, $ 932.50


166


PAYROLL DEDUCTIONS


Federal Taxes


Deductions 1959,


57,603.08 $


Balance December 31, 1959,


$ 57,603.08


Balance January 1, 1960, $ 5,255.04


Deductions January 1 to February 25, 1960,


9,927.12


$ 15,182.16


Payments to Director of Internal


Revenue January 1 to February 25, 1960, $ 10,337.03


Balance February 25, 1960, per list, 4,845.13 $ 15,182.16


State Taxes


Deductions 1959


$ 4,340.02


Payments to State 1959,


$


2,966.86


Balance December 31, 1959,


1,373.16


$ 4,340.02


Balance January 1, 1960, $ 1,373.16


Deductions January 1 to February 25, 1960,


692.69


$ 2,065.85


Payments January 1 to February 25, 1960: State, $ 1,331.47


Commission to town, 41.69


Balance February 25, 1960, per list,


$ 1,373.16 692.69 $ 2,065.85


PAYROLL DEDUCTIONS County Retirement System


Deductions 1959,


$ 7,042.39


Payments to county treasurer 1959,


$


6,363.26


679.13


Balance December 31, 1959,


$ 7,042.39


Balance January 1, 1960,


$


679.13


Deductions January 1, to February 25, 1960,


1,068.61


$ 1,747.74


Payments to county treasurer January 1 to February 25, 1960, $ 1,268.48


Balance February 25, 1960, per list, 479.26


$ 1,747.74


Payments to Director of Internal


Revenue 1959,


$


52,348.04


5,255.04


167


PERSONAL PROPERTY TAXES - 1958


Outstanding January 1, 1959,


$ 1,765.45


Payments to treasurer, $ 850.25


894.40


Abatements, Outstanding December 31, 1959,


20.80


$ 1,765.45


Outstanding January 1, 1960,


$20.80


Payments to treasurer January 1 to February 25, 1960, $ 10.40


10.40


$ 20.80


REAL ESTATE TAXES- 1958


Outstanding January 1, 1959,


$ 11,163.06 240.30


Refunds 1959,


$ 11,403.36


Payments to treasurer 1959,


$ 10,716.96


Abatements 1959,


686.40


$


11,403.36


POLL TAXES - 1959


Commitment per warrants, $ 3,022.00


2.00


Payments to treasurer,


$ 2,652.00


Abatements,


356.00


Outstanding December 31, 1959,


16.00


$ 3,024.00


Outstanding January 1, 1960,


$ 16.00


Payments to treasurer January 1 to February 25, 1960, $ 6.00


Abatements January 1 to February 25, 1960,


4.00


Outstanding February 25, 1960, per list,


6.00


$ 16.00


PERSONAL PROPERTY TAXES -1959


Commitment per warrant,


$ 33,702.48


Payments to treasurer, $ 32,650.80 49.28


Abatements, Outstanding December 31, 1959,


1,002.40


$ 33,702.48


Refunds,


$ 3,024.00


Abatements January 1 to February 25, 1960


168


Outstanding January 1, 1960,


$ 1,002.40


Payments to treasurer January 1 to February 25, 1960, $ 123.20


Abatements January 1 to February 25, 1960,


28.00


Outstanding February 25, 1960, per list,


851.20


$ 1,002.40


REAL ESTATE TAXES - 1959


Commitment per warrants,


$ 538,154.12 1,149.50


$ 539,303.62


Payments to treasurer,


Abatements,


$ 510,290.72 15,421.20


Transferred to tax titles,


50.40


Outstanding December 31, 1959,


13,541.30


$ 539,303.62


Outstanding January 1, 1960,


$ 13,541.30


Payments to treasurer January 1 to February 25, 1969,


$ 2,639.44


Outstanding February 25, 1960, per list


10,901.86


$ 13,541.30


POLL TAXES- 1960


Commitment January 1 to February 25, 1960, per warrant, $ 3,054.00


Payments to treasurer January 1 to February 25, 1960, $


16.00


Outstanding February 25, 1960, per list,


3,038.00 $ 3,054.00


MOTOR VEHICLE AND TRAILER EXCISE - 1957


Outstanding January 1, 1959, $ 100.84


249.92


Payments to treasurer 1959, $ 266.20


84.56


Abatements 1959, $ 350.76


MOTOR VEHICLE AND TRAILER EXCISE - 1958 Outstanding January 1, 1959, $ 12,759.31


Commitment per warrants, 2,002.53 740.97


Refunds, Abatements cancelled,


8.28


$ 15,511.09


Abatements cancelled 1959,


$ 350.76


Refunds,


169


Payments to treasurer,


Abatements,


Outstanding December 31, 1959,


$ 12,747.84 2,666.60 96.65


$ 15,511.09


Outstanding January 1, 1960,


$ 96.65


Payments to treasurer January 1 to February 25, 1960,


$


31.12


Outstanding February 25, 1960, per list,


65.53


$ 96.65


MOTOR VEHICLE AND TRAILER EXCISE- 1959


Commitment per warrants,


$ 92,109.15


Refunds,


1,239.42


$ 93,348.57


Payments to treasurer,


$ 71,774.35


Abatements,


7,076.60


Outstanding December 31, 1959,


14,497.62


$ 93,348.57


Outstanding January 1, 1960, $


14,497.62


Commitment January 1 to February 25, 1960, per warrants,


5,118.40


Refunds January 1 to February 25, 1960,


304.36


Overpayments to be refunded,


54.78


$


19,975.16


Payments to treasurer January 1 to February 25, 1960, $ 12,850.91


Abatements January 1 to February 25, 1960,


1,632.34


Outstanding February 25, 1960, per list,


5,491.91


$ 19,975.16


MOTH ASSESSMENTS -1958


Outstanding January 1, 1959,


$ 1.60


Payments to treasurer 1959,


$


1.60


MOTH ASSESSMENTS - 1959


Commitment per warrant,


405.70


Payments to treasurer, $ 396.40


Outstanding December 31, 1959,


and February 25, 1960, per list,


9.30


$ 405.70


170


TAXES ON ESTATES OF DECEASED PERSONS


Commitment 1959, per warrants, Payments to treasurer 1959,


$ 454.00


$ 454.00


INTEREST AND COSTS ON TAXES AND EXCISE


Collections 1959,


$ 433.74


Payments to treasurer 1959,


$


433.74


Collections January 1 to February 25, 1960,


$ 59.48


Payments to treasurer January 1 to February 25, 1960,


$ 59.48


TAX TITLES


Balance January 1, 1959,


$ 183.44


Transferred to tax titles :


Real estate taxes 1959, 50.40


$ 233.84


Balance December 31, 1959 and February


25, 1960, per list,


$ 233.84


PRO-FORMA TAX


Receipts 1959,


$ 5.00


Payments to treasurer 1959,


$ 5.00


SELECTMEN'S DEPARTMENT


Cash balance January 1, 1959,


$ 2.00


Receipts 1959,


1,651.00


$ 1,653.00


Payments to treasurer 1959,


$ 1,653.00


Receipts January 1 to February 25, 1960,


$ 1,444.00


Payments to treasurer January 1 to February 25, 1960, $ 1,440.00


Cash on hand February 25, 1960, verified,


4.00


$ 1,444.00


TOWN CLERK Dog Licenses


Licenses issued 1959, Payments to treasurer 1959,


$ 1,331.00


$ 1,210.50


Fees retained 1959,


120.50


$ 1,331.00


171


Licenses issued January 1 to February 25, 1960,


$ 6.00


$ 5.25


.75


$ 6.00


Sporting Licenses


Cash balance January 1, 1960,


$


1.00


Licenses issued,


891.25


$ 892.25


Payments to Division of Fisheries and Game,


$ 812.00


Fees retained,


65.25


Cash balance December 31, 1957,


15.00


$ 892.25


Cash balance January 1, 1960,


$ 15.00


Licenses issued January 1 to February 25, 1960,


281.25


$ 296.25


Payments to Division of Fisheries and Game January 1 to February 25, 1960, $ 282.50


Fees retained January 1 to


February 25, 1960,


13.75


$ 296.25


BUILDING INSPECTOR


Permits issued 1959,


$ 773.00


Payments to treasurer 1959,


$


773.00


Permits issued January 1 to February 25, 1960,


$ 58.00


Payments to treasurer January 1 to February 25, 1960,


$ 22.00


Cash balance February 25, 1960,


36.00


$ 58.00


ELECTRICAL DEPARTMENT Permits


Permits issued 1959,


$ 464.50


Payments to treasurer 1959,


$ 429.50


Cash balance December 31, 1959,


35.00


$ 464.50


Payments to treasurer January 1 to February 25, 1960, Fees retained January 1 to February 25, 1960,


172


Cash balance January 1, 1960,


$ 35.00


Permits issued January 1 to February 25, 1960,


58.50


$ 93.50


Payments to treasurer January 1 to February 25, 1960, $ 74.00


Cash on hand February 25, 1960, verified,


19.50


$ 93.50


SEALER OF WEIGHTS AND MEASURES


Fees 1959,


$ 14.60


Payments to treasurer 1959,


$


14.60


Fees January 1 to February 25, 1960,


$


23.60


Payments to treasurer January 1 to February 25, 1960,


$


23.60


HEALTH DEPARTMENT Accounts Receivable


Outstanding January 1, 1959,


$ 110.00


Charges,


989.00


Payments to treasurer,


$ 881.00


Outstanding December 31, 1959 and


February 25, 1960, per list,


218.00


$ 1,099.00


HEALTH DEPARTMENT Miscellaneous Receipts


Receipts 1959,


$ 185.00


Payments to treasurer 1959,


$


185.00


Milk Inspector


Receipts 1959,


$ 15.00


Payments to treasurer 1959,


$


15.00


Dental Clinic


$


3.75


Receipts 1959,


520.00


$ 523.75


Payments to treasurer 1959,


$


523.75


Receipts January 1 to February 25, 1960,


$ 60.00


Payments to treasurer January 1 to February 25, 1960,


$ 60.00


1,099.00


Cash balance January 1, 1959,


173


PUBLIC WELFARE DEPARTMENT General Relief - Accounts Receivable


Charges 1959,


$ 19.82


Outstanding December 31, 1959,


and February 25, 1960, per list,


$ 19.82


Disability Assistance - Accounts Receivable


Charges 1959,


$ 4,594.91


Payments to treasurer 1959,


$ 4,594.91


Charges January 1 to February 25, 1960,


$ 355.07


Outstanding February 25, 1960, per list,


$ 355.07


Aid To Dependent Children - Accounts Receivable


Outstanding January 1, 1959, $ 263.78


Charges 1959,


730.48


$ 994.26


Payments to treasurer 1959,


$ 809.75


Outstanding December 31, 1959,


184.51


$ 994.26


Outstanding January 1, 1950, $ 184.51


Charges January 1 to February 25, 1960,


60.03


$ 244.54


Outstanding February 25, 1960, per list,


$ 244.54


Aid to Dependent Children - Recoveries


Receipts January 1 to February 25, 1960,


$ 145.00


Balance February 25, 1960, per list,


$ 145.00


BUREAU OF OLD AGE ASSISTANCE


Accounts Receivable $ 14,989.31


$


15,147.37


Payments to treasurer 1959,


Transferred from old age assistance recoveries 1959, 158.06


$ 15,147.37


Charges January 1 to February 25, 1960,


$ 3,110.39


Payments to treasurer January 1 to February 25, 1960, $ 226.23


Transferred from old age assistance


recoveries January 1 to February 25, 1960, 1,032.81


Outstanding February 25, 1960, per list, 1,851.35


$ 3,110.39


Charges 1959,


174


Recoveries


Balance January 1, 1959,


$ 2,815.36


Transferred to old age assistance accounts receivable 1959, Balance December 31, 1959,


$ 158.06 2,657.30


$ 2,815.36


Balance January 1, 1960,


$ 2,657.30


Transferred to Federal grants - old age assistance, January 1 to February 25, 1960, $ 1,108.09


Transferred to old age assistance accounts receivable January 1 to February 25, 1960,


1,032.81


Transferred to estimated receipts January 1 to February 25, 1960, 516.40


$ 2,657.30


VETERANS' SERVICES DEPARTMENT Accounts Receivable


Charges 1959,


$ 2,181.84


Payments to treasurer 1959,


$ 2,181.84


Charges January 1 to February 25, 1960,


$ 343.34


Payments to treasurer January 1 to February 25, 1960, $ 169.27


Outstanding February 25, 1960, per list,


174.07


$ 343.34


SCHOOL DEPARTMENT


Accounts Receivable


Outstanding January 1, 1959, Charges,


$ 60.00


2,247.50


$ 2,307.50


Payments to treasurer,


$ 2,247.50


Outstanding December 31, 1959,


60.00


$ 2,307.50


Outstanding January 1, 1960,


$ 60.00


Charges January 1 to February 25, 1960,


240.00


$ 300.00


Payments to treasurer January 1 to February 25, 1960, $ 240.00


Outstanding February 25, 1960, per list,


60.00


$ 300.00


175


Lunch Program


Receipts 1959,


$ 43,092.52


Payments to treasurer 1959,


$ 43,092.52


Receipts January 1 to February 25, 1960,


$ 9,355.81


Payments to treasurer January 1 to February 25, 1960,


$


9,355.81


Athletic Program


Receipts 1959,


$ 716.35


Payments to treasurer 1959,


$


716.25


Receipts January 1 to February 25, 1960,


$ 116.60


Payments to treasurer January 1 to February 25, 1960,


$


116.60


SCHOOL DEPARTMENT Miscellaneous Receipts


Receipts 1959,


$


261.68


Payments to treasurer 1959,


$


261.68


Receipts January 1 to February 25, 1960,


$ 42.09


Payments to treasurer January 1 to February 25, 1960,


$ 42.09


LIBRARY DEPARTMENT


Cash balance January 1, 1959,


$ 7.51


Fines,


285.50


$ 293.01


Payments to treasurer,


$ 285.62


Cash balance December 31, 1959,


7.39


$ 293.01


Cash balance January 1, 1960,


$ 7.39


Fines January 1 to February 25, 1960,


83.78


$ 91.17


Payments to treasurer, January 1 to February 25, 1960,


$ 58.00


Cash balance February 25, 1960,


33.17


$ 91.17


WATER LIENS ADDED TO TAXES - 1958


Outstanding January 1, 1959,


$ 753.20


Payments to treasurer 1959, $ 753.20


176


WATER LIENS ADDED TO TAXES-1959


Commitment per warrant,


$ 1,446.70


Payments to treasurer,


$ 982.40


Outstanding December 31, 1959,


464.30


$ 1,446.70


Outstanding January 1, 1960,


$ 464.30


Payments to treasurer January 1 to February 25, 1960, $ 25.30


Outstanding February 25, 1960, per list,


439.00


$ 464.30


WATER DEPARTMENT


Rates


Outstanding January 1, 1959,


$ 11,594.02 45,211.50 37.00


$ 56,842.52


Payments to treasurer,


$ 41,769.69


Abatements,


683.20


Water liens added to taxes 1959,


1,446.70


Outstanding December 31, 1959,


12,942.93


$ 56,842.52


Outstanding January 1, 1960, $


12,942.93


Commitment January 1 to February 25, 1960,


72.00


Refunds January 1 to February 25, 1960,


36.00


Overpayment to be refunded,


2.65


$ 13,053.58


Payments to treasurer January 1 to February 25, 1960, $ 4,984.73


Abatements January 1 to February 25, 1960,


89.00


Outstanding February 25, 1960, per list,


7,979.85


$ 13,053.58


Services


Outstanding January 1, 1959,


$ 260.80


Commitments,


2,203.62


Refunds,


3.00


$ 2,467.42


Payments to treasurer,


$ 2,103.75


Abatements,


3.00


Outstanding December 31, 1959,


360.67


$ 2,467.42


Commitments,


Refunds,


177


Outstanding January 1, 1960,


$ 360.67


Commitments January 1 to February 25, 1960,


187.38


$ 548.05


Payments to treasurer January 1 to February 25, 1960, $


98.24


Outstanding February 25, 1960, per list,


449.81


$


548.05


CEMETERY DEPARTMENT Accounts Receivable


Outstanding January 1, 1959,


$ 67.00


Commitments,


450.00


Payments to treasurer, $


421.00


Outstanding December 31, 1959 and


96.00


517.00


Miscellaneous Receipts


Receipts 1959,


$ 3,376.00


Payments to treasurer 1959,


$


3,376.00


Receipts January 1 to February 25, 1960,


$ 172.00


Payments to treasurer January 1 to February 25, 1960,


$


172.00


DR. JUSTIN ALLEN LIBRARY FUND


Savings


On Hand January 1, 1959,


Deposits


Total


$ 742.82


$ 742.82


December 31, 1959,


$ 768.19


$ 768.19


Receipts


Income, $25.37


Added to savings deposits,


$25.37


H. AUGUSTA DODGE LIBRARY FUND


Savings


Deposits


Total


$1,290.61


$1,290.61


$1,334.51


$1,334.51


1959


Receipts


Payments


Income,


$43.90


Added to savings deposits, $43.90


On Hand January 1, 1959, December 31, 1959,


1959


Payments


$ 517.00


February 25, 1960, per list,


178


MAXWELL NORMAN FUND


On Hand


Savings Deposits


Total


January 1, 1959,


$ 637.92


$ 637.92


December 31, 1959,


$ 659.61


$ 659.61


1959


Receipts


Payments


Income,


$21.69


Added to savings deposits,


$21.69


CEMETERY PERPETUAL CARE FUNDS


Cash In General


Savings


On Hand


Treasury


Deposits


Total


January 1, 1959,


$36,082.09


$36,082.09


December 31, 1959,


$400.00


$38,178.67


$38,578.67


Receipts


Payments


Bequests,


$1,900.00


Added to savings deposits,


$2,096.58


Income,


1,251.58


Transferred to town,


655.00


Cash in general treasury December 21, 1959, 400.00


$3,151.58


$3,151.58


CEMETERY SALE OF LOTS AND GRAVES FUND


Cash In General


Savings


On Hand


Treasury


Deposits


Total


January 1, 1959,


$100.00 $11,841.45


$11,941.45


December 31, 1959,


$140.00


$12,665.34


$12,805.34


1959


Receipts


Payments


Sale of lots and


Added to savings deposits, $ 823.89


graves,


$ 960.00


Transferred to town,


$500.00




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