USA > Massachusetts > Essex County > Hamilton > Town of Hamilton Annual Report 1961 > Part 8
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and Supplies
$23,275.97
OPERATION OF PLANT
Janitors' Salaries :
Hovey Humphrey
$4,154.46
Everett Welch
3,924.40
Fred Morris
3,946.40
Vernal Pollard
4,114.92
Alfred Edmondson
3,894.42
Morris M. Greene
3,649.92
Other Wages
39.00
$23,723.52
Expenses :
Fuel-High
$3,116.20
Nellie Knowlton
1,120.00
Electric Current-High
2,686.98
Lois Piotrowski
1,120.00
Domestic Gas-High
133.03
Sadie Walker
1,120.00
Water-High
180.00
Loretta Tremblay
1,680.00
Janitors' Supplies High
1,266.25
Ann Drew
523.50
Fuel-Elementary
7,220.33
Nancy Herndon
410.69
Electric Current-Ele.
6,005.49
Domestic Gas-Ele.
279.60
Water-Elementary
360.00
Repairs-Elementary 95.34 Janitors' Supplies-Ele. 1,751.43
$23,094.65 Total Operation of Plant $46,818.17
MAINTENANCE AND REPAIRS
High $1,949.54
Elementary
5,099.99
Janitors' Maintenance Supplies 37.40
Supplies for High Repairs 142.50
Supplies for Ele. Repairs 680.49
Total Maint. & Repairs $7,909.92
OUTLAY-NEW EQUIPMENT
High 2,440.07
Elementary
3,446.91
$5,886.98
VOCATIONAL
City of Beverly
$2,912.76
Town of Manchester 3.00
City of Lynn
8.40
City of Salem
1.20
Transportation 479.00
Adult Education 92.50
Total Vocational $3,496.86
NATIONAL DEFENSE EDUCATION ACT Music $51.99
CAFETERIA
Salaries and Wages:
Margaret Back
$900.00
Dorothy Cooper
1,153.28
Lillian Cullen
1,120.00
Frances Flynn
1,120.00
Elena Foote 892.00
$11,637.10
Other Wages
477.63
$22,360.05
105
Expenses :
Groceries and Provisions 43,212.05
Commodity Service Charge 611.50
Trucking Commodities 615.38
Supplies and Equipment 830.43
Conference Expenses
15.00
State Dues
8.00
Advertising for Bids
36.50
$45,328.86
Total Salaries, Wages
and Expenses
$56,965.96
ATHLETICS
Police
$24.00
Officials
90.00
HAMILTON-WENHAM REGIONAL HIGH SCHOOL DISTRICT
Payments to District Treas. $36,382.02
PUBLIC LIBRARY
Salaries and Wages:
Louise Brown
$2,383.29
Charlotte Hughes
1,516.70
Doris Clarke
654.19
Rose Richards
676.33
Janitor Services
798.30
$6,028.81
Expenses :
Books and Periodicals
$2,224.49
Supplies and Equipment
268.52
Book Reviews
45.00
Association Dues
3.00
$2,541.01
Maintenance :
Heating
$436.94
Telephone
78.97
Domestic Gas
168.43
Water
26.20
Electric Current
511.66
Custodian Supplies
23.69
Repairs and Upkeep
17.90
168.51
$1,263.79
Total Library
$9,833.61
NEW LIBRARY- CONSTRUCTION AND EQUIPPING
Sarno Construction Co., Contract $26,116.21
Ray Thibedeau, Architect 5,082.00
Water 82.44
Consultant Fee 200.00
Equipment 11,747.93
Total $43,228.58
PARKS AND PLAYGROUNDS
Salaries and Wages:
Henry J. Stelline, Supt. $4,518.00
Virginia Lougee, Clerk 106.00
William Poor
2,141.42
Henry J. Stelline, Jr. 1,023.85
Other Wages 991.70
$8,780.97
Instructors' Salaries :
Nancy Garland
$325.00
David Hursty
285.00
Stephanie Rowlands 285.00
Earlita Horne
165.00
$1,060.00
Expenses :
Playground Supplies, Equip. $613.07
Tools and Supplies 875.16
Repairs and Equipment 23.74
Truck & Tractor Maint.
720.94
Electric Current
56.02
Telephone
74.64
Water Rates
61.30
Loam, Fertilizer
819.20
Ins. on Truck & Tractor
136.55
Tennis Court Fence
68.88
Dozer Hire
99.00
$3,548.50
New Equipment:
Tool Shed
$500.00
Crushed Stone
$668.51
Total Parks
$14,057.98
106
VETERANS' QUARTERS
Maintenance of Trucks 1,186.67
Electric Current
280.31
Heating Oil
150.66
Heating Oil
694.69
Water Rates
25.00
Express
36.08
Equipment Hire
887.80
Liability Insurance
50.07
Assoc. Dues & Expenses
12.00
Domestic Gas
2.75
Truck Insurance
191.22
Flowers
160.70
Flags
31.40
Civil War Uniform Rentals
22.00
Refreshments
23.23
Drilling and Blasting
235.05
Plumber
34.19
Radio Repairs
16.00
Hydrants
177.20
TOWN REPORTS
Newcomb & Gauss, Printing
$3,347.30
TOWN CLOCK
Winding Clock
$100.00
INSURANCE
Pipe and Fittings
$4,618.82
Labor
651.20
Equipment Hire
707.25
Hydrants
335.80
Balsam Wool
54.00
$12,818.77
RETIREMENT FUND Essex County Retirement Board
$11,730.01
DEPOT SQUARE PROPERTY
Repairs of Waiting Room $1,067.47
WATER DEPARTMENT
Salaries and Wages :
Raymond A. Whipple, Supt.
$4,618.00
Charles W. Dolliver
3,915.06
Paul A. Tucker
3,929.06
Other Wages
8.00
Expenses :
Water Rates
$15.00
Flowers
33.75
Maintenance of Truck
139.21
Electric Current
$5,210.09
Pipe Fittings
5,458.68
Repairs, Sharpen Tools
163.75
Meters
1,937.79
Printing, Office Expense
20.00
Tools and Supplies
1,136.04
Telephone
73.85
Repairs and Equipment
115.97
Insurance
83.63
Fluoride Crystals
450.70
Advertising for Bids
60.00
Thawing Water Pipes
68.50
Printing and Postage
49.65
$536.98
$18,355.00
Total Salary, Wages and Expenses
$30,825.12
EXTENSION OF MAINS
Blanket Fire Insurance
$6,395.12
Workmen's Compensation
6,173.67
Boiler Insurance
249.98
$6,367.07
TESTING WELLS Pleasant Pond Area $2,006.00
CEMETERY DEPARTMENT
Salaries and Wages :
Philip S. Plummer, Supt. $3,898.00
John T. Walke, Clerk 335.00
Salaries of Commissioners 75.00
Other Wages 1,241.32
$5,549.32
$12,470.12
Expenses :
Tools and Supplies
75.96
$1,000.00
MEMORIAL DAY
Barrie's Band
$250.00
Printing, Postage & Tel. 937.54
107
Cold Patch
120.00
$725.15
Improvements :
Loam
$140.00
Tree Care
30.00
Treated Road Stone
143.46
Cutback Asphalt
107.76
$421.22
Fence Repairs
$1,520.00
Total Cemetery
$8,215.69
INTEREST
Water Bonds
$2,165.00
Fire and Police Bldg. Bonds
1,265.00
School Bonds
19,602.00
Library Loan
2,262.00
Temporary Loan
1,492.13
$26,786.13
MATURING DEBT
Water Bonds
$20,000.00
Fire and Police Bldg. Bonds
10,000.00
School Bonds
64,000.00
Library Bonds
12,000.00
$106,000.00
AGENCY
Withholding Tax, State
$7,408.59
Withholding Tax, Federal
83,049.44
Retirement Deductions
10,012.81
Dog Licenses for County
1,174.50
$101,645.34
TRUST ACCOUNTS
Cemetery Endowments $825.00
Cemetery Sale of Lots and Graves 660.00
$1,485.00
MISCELLANEOUS
County Tax
$28,253.13
State Audit
1,047.85
State Parks
3,246.50
Temporary Loans
200,000.00
$232,547.48
REFUNDS
1961 Poll Tax
$10.00
1960 Motor Excise
1,677.89
1961 Motor Excise
1,896.50
1960 Real Estate
128.10
1961 Real Estate
1,012.00
Water Rates
64.50
Water Lien
34.90
Interest
3.48
Building Permit
18.00
1961 Poll Tax Demands
.70
1961 Personal 60.60
$4,906.67
Total Disbursements 1961 $1,533,539.16
108
TRANSFERS
By Annual Town Meeting
From
To
Excess and Deficiency
Revenue
$30,000.00
Overlay Reserve
Reserve Fund
4,000.00
Cemetery Sale of Lots Fund
Cemetery Improvements 500.00
By Finance Committee
From To
Reserve Fund
Snow and Sanding
2,690.31
"
"
Interest
1,786.13
Library Salaries
478.81
"
"
Library Maint.
688.79
"
Snow Plow Purchase
1,145.00
"
"
Collectors Expenses
35.00
By School Committee
From
To
Federal Assist. 874
School Maintenance
2,909.92
"
"
School Books & Supp.
845.97
„
" "
School Vocational 996.86
"
Report Center
707.11
"
109
TRUST FUNDS
DR. JUSTIN ALLEN LIBRARY FUND
Savings Bank deposits January 1, 1961
$ 796.40
Interest added during 1961
30.77
$ 827.17
Withdrawn for Library purposes
45.00
Savings Bank deposits December 31, 1961
$ 782.17
H. AUGUSTA DODGE LIBRARY FUND
Savings Bank deposits January 1, 1961
$ 1,385.00
Interest added during 1961
54.17
Savings Bank deposits December 31, 1961
$ 1,439.17
MAXWELL NORMAN FUND
Savings Bank deposits January 1, 1961
$ 684.55
Interest added during 1961
26.77
Savings Bank deposits December 31, 1961
$ 711.32
CEMETERY PERPETUAL CARE FUND
Savings Bank deposits January 1, 1961
$41,865.23
Interest added during 1961
1,611.86
Bequests added during 1961
825.00
$44,302.09
Transferred to Town for care of lots
615.00
Savings Bank deposits December 31, 1961
$43,687.09
CEMETERY SALE OF LOTS & GRAVES FUND
Savings Bank deposits January 1, 1961
$13,368.20
Interest added during 1961
515.11
Receipts from sales added during 1961
660.00
$14,543.31
Withdrawn for Cemetery purposes
500.00
Savings Bank deposits December 31, 1961
$14,043.31
RECAPITULATION OF DEPARTMENTAL APPROPRIATIONS, TRANSFERS AND EXPENDITURES-1961
Balance
Appropriation Account
Balance 1/1/61
Appropriated by Town Meeting
Transfers & Refunds
Expended
12/31/61
Selectmen Salaries & Expenses
6,150.00
5,386.62
763.38
Accounting Salary & Expenses
5,650.00
5,634.20
15.80
Treasury Salary & Expenses
2,475.00
2,414.87
60.13
Collector Salary & Expenses
3,580.00
35.00 T
3,615.00
Assessors Wages & Expenses
3,214.00
3,143.31
70.69
Law Salary & Expenses
2,200.00
1,066.40
1,133.60
Town Clerk Salary & Expenses
9,000.00
8,778.38
221.62
Election & Registration
2,200.00
1,980.12
219.88
Finance Committee
25.00
25.00
Planning Board
200.00
50.00
150.00
Town Hall Salary & Expenses
7,270.00
7,095.59
174.41
Town Hall Painting & Repairs
496.13
4,000.00
3,496.46
999.67
Police Salaries & Wages
24,501.00
24,265.50
235.50
Police Expenses
3,300.00
3,396.92
3.08
Police Cruiser Purchase
2,000.00
1,975.66
24.34
Fire Salaries & Wages
2,600.00
2,411.00
189.00
Fire Expenses Maint. Former Fire Station
500.00
438.51
61.49
Maint. Fire & Police Station
2,500.00
2,488.04
11.96
Moth Supt. Salary
2,465.00
2,465.00
Moth Wages
1,525.00
1,390.00
135.00
Moth Expenses
50.00
636.09
113.91
Moth Private Prop. Expenses
300.00
220.50
79.50
Tree Warden Salary
2,053.00
2,053.00
Tree Warden Wages
3,000.00
2,885.40
114.60
Tree Warden Expenses
260.00
254.18
5.82
3,850.00
3,839.50
10.50
Balance 1/1/61
Appropriated by Town Meeting
Transfers & Refunds
Expended
Balance 12 /31/61
Tree Warden Planting Trees Tree Warden Pruning Elms
300.00
288.90
11.10
800.00
785.36
14.64
Sealer Salary & Expenses
380.00
380.00
Animal Inspector Salary & Expenses
140.00
140.00
Civil Defense
207.34
1,500.00
61.91 R
1,633.74
135.51
Mosquito Control
2,500.00
2,460.00
40.00
Emergency Report Center
12,000.00
707.11 T
12,707.11
Conservation Commission
300.00
184.02
115.98
Health Salary & Expenses
2,345.00
1,666.27
678.73
Health Garbage & Refuse Disposal
23,772.00
23,486.73
285.27
Health Truck Purchase
9,000.00
8,999.08
.92
Dental Clinic
3,600.00
2,552.10
1,047.90
Highway Surveyors Salary
4,518.00
4,518.00
Highway Wages
25,320.00
25,297.25
22.75
Highway Expenses
13,000.00
12,955.16
44.84
Highway Sidewalks
1,500.00
747.56
752.44
Highway Gravel Roads
5,000.00
4,949.13
50.87
Highway Truck Purchase
2,000.00
2,000.00
Highway Chapter 90 Maint.
1,000.00
500.00 T
1,500.00
Highway Chapter 90 Const.
4,500.00
13,500.00 T
17,886.86
113.14
Highway Snow Removal & Sanding
20,000.00
2,690.31 T
22,690.31
Highway Snow Plow Purchase
1,145.00 T
1,145.00
Street Lighting
12,000.00
11,695.19
304.81
Public Welfare Salaries
240.00
240.00
Public Welfare Expenses
1,130.75 T
1,130.75
Disability Assistance
7,298.92 T
7,298.92
Aid to Dependent Children
932.00 T
932.00
Old Age Assistance
22,304.54 T
22,304.54
Appropriation Account
Balance
Approprialed by Town Meeting 3,000.00
Transfers d' Refunds
Expended
2,996.16 11,914.24
3.84
Public Assistance
50,500.00
43,580.45 'T
6,919.55
Veterans' Benefits
5,500.00
2,095.75
3,404.25
School General Expense
15,402.00
14,734.91
667.09
School Expense of Instruction
353,530.00
15.60 R
348,123.42
5,422.18
School Auxiliary Agencies
36,824.00
35,508.64
1,315.36
School Textbooks & Supplies
22,430.00
845.97 'T
23,275.97
School Operation of Plant
46,982.00
46,818.17
163.83
School Maint. & Repairs
5,000.00
2,909.92 'T
7,909.92
School Outlay for Equipment
6,141.00
5,886.98
254.02
School Vocational
2,500.00
996.86 'T
3,496.86
School Federal Assist. 874
(10,487.00) Rec.
4,752.75 'T
5,734.25
School Nat'l Defense Act 864
259.17
( 1,179.84) Rec.
51.99
1,387.02
School Ele. Construction
13,069.76
13,069.76
Ele. School Bldg. Comm.
2,273.12
2,273.12
School Needs Study Comm.
243.39
243.39
Regional High School
36,382.02
36,382.02
Library Salaries & Wages
5,550.00
478.81 T
6,028.81
Library Expenses
2,500.00
45.00 'T
2,541.01
3.99
Library Maintenance
575.00
688.79
1,263.79
Library Construction
43,228.58
43,288.58
Park Supt. Salary
4,518.00
4,518.00
Park Labor
4,200.00
4,156.97
43.03
Park Instructors & Clerk
4,366.00
1,166.00
3,200.00
Park Expenses
4,810.00
38.54 R
3,548.50
1,300.04
Park Equipment
800.00
668.51
131.49
Veterans' Quarters
1,000.00
1,000.00
Balance 12/31/61
Appropriation Account Old Age Administration Medical Assistance
1/1/61
11,914.24 'T
Appropriation Account
Balance 1/1/61
Appropriated by Town Meeting
Transfers & Refunds
Expended 536.98 3,347.30
Balance 12 /31/61 163.02
Memorial Day Town Reports Town Clock
3,347.30 100.00
100.00
Insurance
12,750.00
229.75 R
12,818.77
160.98
Retirement Fund
11,730.01
11,730.01
Reserve Fund
8,000.00
7,531.15 T
468.85
Depot Square Property
2,000.00
1,067.47
932.53
Water Supt. Salary
4,518.00
4,518.00
Water Salaries & Wages
8,348.00
7,952.12
395.88
Water Expenses
19,970.00
18,355.00
1,615.00
Water Extension of Mains
6,500.00
6,367.07
132.93
Water Wells, Pumping Equip.
4,916.86
4,916.86
Water Reservoir, Pump House
4,537.55
4,537.55
Water Land Purchase 57.00
57.00
Temporary Water, Pump Tests.
4,340.00
2,006.00
2,334.00
Cemetery Supt. Salary
3,898.00
3,898.00
Cemetery Salaries of Comm. & Clk.
410.00
410.00
Cemetery Labor & Expenses
1,300.00
666.47 T
1,966.47
Cemetery Improvements
583.07
500.00
421.22
661.85
Cemetery Fence Damage
1,800.00
1,520.00
280.00
Interest
25,000.00
1,786.13 T
26,786.13
Maturing Debt
106.000.00
106,000.00
700.00
114
TOWN OF HAMILTON Balance Sheet-December 31, 1961 GENERAL ACCOUNTS ASSETS
Cash :
General
$245,575.06
Accounts Receivable :
Taxes
Levy of 1961
Personal Property
$ 952.20
Real Estate
17,049.72
18,001.92
Motor Vehicle and Trailer Excise :
Levy of 1960
10.04
Levy of 1961
5,771.07
5,781.11
Special Assessments :
Moth 1961
20.50
Tax Titles
350.84
Departmental :
Welfare
136.05
Aid to Dependent Children
114.13
Veterans' Service
132.60
Cemetery
75.00
457.78
Water:
Liens Added to Taxes
Levy of 1961
169.10
Rates
13,957.57
Services
531.11
14,657.78
Aid to Highways:
State
9,500.00
County
4,500.00
14,000.00
Unprovided for or Overdrawn Accounts :
Underestimates 1961 Assessments County Tax
737.06
Overlay Deficits
274.50
Levy of 1960
9,734.55
Levy of 1961
10,009.05
$309,591.10
115
LIABILITIES AND RESERVES
Tailings :
Unclaimed Checks
$ 216.70
Cemetery Perpetual Care Bequests
100.00
Trust Fund Income : Cemetery Perpetual Care
877.23
Old Age Recovery
9,471.00
Federal Grants :
Disability Assistance : Administration
767.07
Assistance
6,786.78
Aid to Dependent Children : Administration Aid
11,241.93
Old Age Assistance :
Administration
3,130.98
Assistance
28,891.44
Medical Assistance to Aged : Administration
411.40
Assistance
4,086.67
School :
National Defense Education
1,387.02
57,097.19
Revolving Funds :
School Lunch
1,865.42
School Athletics
3,079.24
4,944.66
Appropriation Balances :
Revenue :
General
6,542.69
Water
2,391.00
Non-Revenue :
School Construction
13,069.76
Water
Reservoir Pumping Station and Land
4,537.55
Well Field
4,916.86
31,457.86
Overestimates 1961 Assessments :
State Recreation Areas
267.17
Sale of Real Estate Fund
3,530.00
Sale of Cemetery Lots and Graves Fund
50.00
Reserve Fund-Overlay Surplus 861.72
393.90
116
Revenue Reserved Until Collected :
Motor Vehicle and Trailer Excise
5,781.11
Special Assessments
20.50
Tax Title
350.84
Departmental
457.78
Water
14,657.78
Aid to Highways
14,000.00
35,268.01
Surplus Revenue :
General
165,449.56
$309,591.10
117
DEBT ACCOUNTS
Net Funded or Fixed Debt :
Inside Debt Limit : General
Outside Debt Limit : General
Public Service Enterprises
515,000.00 69,000.00
584,000.00
$ 995,000.00
Serial Loans :
Inside Debt Limit :
School
300,000.00
Municipal Building
36,000.00
Library
75,000.00
411,000.00
Outside Debt Limit :
General :
School
515,000.00
Public Service Enterprises : Water
69,000.00
504,000.00
$ 995,000.00
TRUST AND INVESTMENT ACCOUNTS
Trust and Investment Funds :
Cash and Securities : In Custody of Treasurer
$ 60,663.06
$ 60,663.06
In Custody of Treasurer
Library Funds : Dr. Justin Allen
1,439.17
H. Augusta Dodge
782.17
2,221.34
Cemetery Funds :
Maxwell Norman
711.32
Perpetual Care
43,687.09
Sale of Lots and Graves
14,043.31
58,441.72
$ 60,663.06
$ 411,000.00
TOWN OF HAMILTON BONDED INDEBTEDNESS December 31, 1961
Date of Maturity
Water Bonds,
Reservoir & Wells
11/4%, Issued 10-1-47
Water Bonds,
Laying Mains
11/2%, Issued 11-1-47
School Bonds,
Addition to High &
New Elementary
1.6%, Issued 2-1-52
Water Bonds,
Reservoir & Wells
2.7%, Issued 1-1-57
Fire and Police
Bldg. Bonds
2.75%, Issued 8-1-57
School Construction
Elementary, Bonds
2.90%, Issued 8-1-58
Library Construction
Bonds, 2.60%
Issued, 9-15-60
Total
1962
$2,000.
$7,000.
$39,000.
$10,000.
$10,000.
$25,000.
$10,000.
$103,000.
1963
39,000.
10,000.
10,000.
25,000.
10,000.
94,000.
1964
39,000.
10,000.
10,000.
25,000.
10,000.
94,000.
1965
39,000.
10,000.
6,000.
25,000.
10,000.
90,000.
1966
39,000.
10,000.
25,000.
10,000.
84,000.
1967
39,000.
10,000.
25,000.
10,000.
84,000.
1968
39,000.
10,000.
25,000.
10,000.
84,000.
1969
39,000.
25,000.
5,000.
69,000.
1970
39,000.
25,000.
64,000.
1971
39,000.
25,000.
64,000.
1972
25,000.
25,000.
1973
25,000.
25,000.
1974
25,000.
25,000.
1975
25,000.
25,000.
1976
25,000.
25,000.
1977
25,000.
25,000.
1978
25,000.
25,000.
$2,000.
$7,000.
$390,000.
$70,000.
$36,000.
$425,000.
$75,000.
$1,005,000.
119
STATEMENT OF TAX RATE, VALUATION (REAL AND PERSONAL) AND TAX LEVY FOR THE YEARS 1920 TO 1961
Year
Tax Rate
Valuation
Tax Levy
1920
$16.00
$ 4,250,789.
$ 67,992.62
1921
20.00
4,371,054.
87,421.08
1922
17.00
4,468,116.
75,957.98
1923
21.00
4,784,584.
100,476.43
1924
21.00
5,048,070.
106,009.36
1925
23.80
5,166,948.
122,972.14
1926
24.20
5,370,071.
129,957.01
1927
23.80
5,630,499.
134,005.09
1928
23.40
5,753,574.
134,663.62
1929
22.70
5,711,382.
129,649.54
1930
23.60
5,788,648.
136,613.32
1931
24.70
5,790,487.
143,025.54
1932
23.70
5,852,447.
138,703.59
1933
22.30
5,896,443.
131,490.68
1934
23.80
5,764,536.
137,195.96
1935
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
1961
69.00
10,769,375.
743,086.90
REPORT of an AUDIT
of
THE ACCOUNTS
of the
TOWN of HAMILTON
For the year 1960
Due to an audit of the accounts of the Town by the State Bureau of Accounts for the year 1960 not being completed in time for printing in the 1960 town report, such report is being printed in the 1961 report.
The audit for the year 1961 will not be completed in time for printing in the town report, therefor will be printed in the 1962 report.
FRANCIS H. WHIPPLE
Town Accountant
122
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 February 20, 1961
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 ending December 31, 1960, 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: CSG
Mr. Herman B. Dine Director of Accounts
Department of Corporations and Taxation
State House, Boston SIR:
As directed by you, I have made an audit of the books and accounts of the town of Hamilton for the fiscal year ending December 31, 1960, and submit the following report thereon :
The records of financial transactions of the several departments re- ceiving or disbursing money for the town, or committing bills for collec- tion, were examined and checked with the records of the town treasurer and the town accountant.
123
The books and accounts of the town accountant were examined and checked. The cash receipts, as recorded, were checked with the depart- mental records and with the treasurer's books, while the payments were compared with the treasury warrants and the treasurer's records.
The ledgers were analyzed, the appropriations and loan authoriza- tions were checked with the amounts voted by the town as shown by the town clerk's record of town meetings, the recorded transfers from the reserve fund were compared with the amounts authorized by the finance committee, while other accounts were checked with the records of the various departments in which the transactions originated.
A trial balance was taken off, and a balance sheet, which is ap- pended to this report, was prepared showing the financial condition of the town on December 31, 1960.
The books and records of the town treasurer were examined and checked. The cash book additions were verified, and the recorded re- ceipts were compared with the town accountant's books, with the records of the several departments collecting money 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 records.
The cash balance on January 24, 1961 was proved by reconciliation of the bank balances with statements furnished by the banks of deposit, and by actual count of the cash in the office.
The reported payments on account of maturing debt and interest were compared with the amounts falling due and checked with the can- celled securities and coupons on file. The bond and coupon account was reconciled with a statement furnished by the bank of deposit.
The transactions of the trust and investment funds in the custody of the town treasurer were verified, and the savings bank books represent- ing the investment of these funds were examined and listed.
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 collector's records. The reported redemptions were checked with the receipts as recorded on the treasurer's books, and the tax titles on hand were listed, proved, and checked with the records at the Registry of Deeds.
The deductions from employees' salaries and wages for Federal and State taxes, and the retirement system, were examined and checked. Total deductions were compared with the treasurer's recorded receipts, and the payments to the Director of Internal Revenue, the State, and the county treasurer were verified by comparison with the vouchers on file.
The books and accounts of the town collector were examined and checked. The tax, excise, assessment, departmental, and water accounts outstanding according to the previous examination, as well as all subse-
124
quent commitment lists, were audited and reconciled with the warrants issued for their collection. The payments to the treasurer were verified, the recorded abatements were compared with the assessors' and other de- partmental records of abatements granted, and the outstanding accounts were listed and reconciled with the accountant's ledger.
The collector's cash balance on January 24, 1961 was proved by actual count of the cash in the office.
Further verification of the outstanding tax, excise, assessment, de- partmental, and water 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 the accounts, as listed, are correct.
The records of departmental cash collections by the selectmen, the town clerk, the sealer of weights and measures, and the inspectors of buildings and wires, 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 payments to the State and to the town treasurer were verified, and the cash on hand in the several departments was proved by actual count.
The surety bonds of the financial officials filed for the faithful per- formance of their duties were examined and found to be in proper form.
In addition to the balance sheet, there are appended to this report tables showing reconciliations of the treasurer's, collector's, and town clerk's cash, summaries of the tax, excise, assessment, departmental, and water accounts, as well as schedules showing the condition of the trust and investment funds.
During the progress of the audit cooperation was received from all town officials, for which, on behalf of my assistants and for myself, I wish to express appreciation.
Respectfully submitted, WILLIAM SCHWARTZ Assistant Director of Accounts
WS:CSG
REPORT of the HAMILTON SCHOOL COMMITTEE 1961
TABLE OF CONTENTS
School Committee 3
Administrative Office 3
Report of the School Committee 4
Report of the Superintendent of Schools 5-7
FINANCES :
Appropriations, State and Local Reimbursement for Hamilton Public Schools . 8
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