USA > Massachusetts > Essex County > Lynnfield > Town of Lynnfield, Essex County, Commonwealth of Massachusetts, annual report 1921-1930 > Part 5
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General Expense
C. B. Dolge Co. 10 gal. weed killer $ 15.00
Seth H. Russell, 251/2 dys. labor 99.50
G. M. Roundy, bag fertilizer · 2.65
$ 117.15
Care of Endowed Lots
Seth H. Russell $111.00
J. T. Bancroft 50.00
Mable Savage care of endowed lot 2.13
$ 163.13
71
Total payment in Prec. 1, $280.28 PRECINCT 2
General Expense
Willis E. Peabody, labor $ 22.50
Care of Endowed Lots
Willis E. Peabody $ 15.00
$ 37.50
Total payments to cemeteries
$ 317.78
Umexpended balance
114.19
$ 431.97
$ 431.97
MOTH DEPARTMENT (Town as Supervisor) CREDITS
Appropriation January 17, 1921
$ 765.28
Collected for private work
555.12
Received from State
266.41
Private Work assessed
120.35
DEBIT
General Work
$695.38
Private Work
675.47
Auto hire
168.05
Horse hire
181.71
Miscellaneous
47.87
$ 1,707.16
Total payments
$ 1,707.16
$ 1,707.16
$ 1,707.16
*MOTH DEPARTMENT (State as Supervisor) CREDIT
Appropriation March 8, 1920
$ 688.55
Assessed to property owners, 1920
615.85
DEBIT
Payment to State for amount expended 1920
$ 1,304.40
$ 1,304.40
$ 1,304.40
*Note. This year (1921) the Town did it's own work, but several years previous the State did it, rendering their account the following year; although it was in the Town Tax Levy for 1920 we did not re- ceive the bill until 1921.
TREE WARDEN CREDIT
Approp. Mar. 14, 1921 ($50 for trees, $50 for labor) $ 100.00
72
DEBIT
Pay roll, labor
$ 50.00
Total payment
$ 50.00
Unexpended balance (no trees planted)
$ 50.00
$ 100.00
$ 100.00
CLEARING UP AFTER STORM
It was found necessary and lawful that the Selectmen could aut- horize the work of clearing up after the storm in December and that said amount shall be assessed in the Tax Levy of 1922.
The following has been expended to December 31, 1921. Labor and Teams $954.98.
FOREST WARDEN CREDIT
Appropriation March 14, 1921
$ 300.00
B. & M. refund for fire 32.00
DEBIT
Pay roll, labor and teams $129.50
Wm. Griffin, recharging chemicals
1.00
G. M. Roundy, keg soda 5.60
A. G. Tedford, care of wagon
10.00
F. C. Newhall, care wagon
10.00
A. G. Tedford, 49 fire permits issued 4.90
R. E. Cox, 43 fire permits issued. . 4.30
F. C. Newhall 35 fire permits issued
3.50 $ 168.80
Total payments
$ 168.80
Unexpended balance
163.20
$ 332.00
$ 332.00
$ 332.00
REVALUATION CREDIT
Unexpended balance 1020
$ 264.00
Wakefield Item Press, 700 valuation books ..
DEBIT $ 151.50
Total payments
$ 151.50
Unexpended balance
112.50
$ 264.00
-$ 264.00
73
TRIMMING ROADSIDES CREDIT
Appropriation March 14, 1921
$ 50.00
DEBIT
Pay roll, labor and auto
$ 50.00
Total payments
$
50.00
$
50.00
MEMORIAL DAY
CREDIT
Appropriation March 14, 1921
DEBIT
$ 125.00
C. E. Pearson, on account
$ 40.00
E. Q. Mouton on account
85.00
$
125.00
Total payments $ 125.00 $ 125.00
LIABILITY INSURANCE CREDIT
Appropriation March 14, 1921
Unexpended Balance of 1920
DEBIT
Unexpended balance December 31, 1921
$
621.20
$ 621.20
$ 621.20
WAR TABLETS CREDIT
Appropriation March 14, 1921
$
533.68
DEBIT
War tablet committee deficit of 1920
$ 233.68
Total payments
$ 233.68
Unexpended balance
·
$ 300.00
$ 533.68
$
533.68
RESERVE FUND CREDIT
Appropriation March 14, 1921° $ 500.00-
74
$ 300.00 321.20
DEBIT
Transferred to protection $ 500.00
$ 500.00
$ 500.00
NASH IMPROVEMENT FUND CREDIT
Income withdrawn
DEBIT
$ 172.00
N. E. Decorating Co., 1 flag $ 21.00
Boston Motor Boat Supply Co. flag pole 150.00
E. W. Lundahl, supplies
1.00 $ 172.00
$ 172.00 $ 172.00
LIBRARY LOT CREDIT
Appropriation March 14, 1921 DEBIT
$ 250.00
W. C. Sparks, deed of library lot $ 250.00
$ 250.00 $ 250.00
COMMONWEALTH OF MASSACHUSETTS CREDIT
Assessed in Tax Levy of 1921
$ 5,771.20
DEBIT
State Tax of 1921
$ 4,480.00
Special State Tax of 1921
211.20
Civilian War Poll Tax 1921
1,077.00
Civilian War Poll Tax 1920
3.00
$ 5,771.20
$ 5,771.20
$ 5,771.20
ESSEX COUNTY CREDIT
Assessed in Tax Levy of 1921
$ 3,287.77
DEBIT
Essex County Treasurer
$ 3,287.77
$ 3,287.77;
$ 3,287.77
75
TAX LOANS
Wakefield Trust Co., note paid, Apr. 2, 1921 . $ 5,000.00
Wakefield Trust Co., note paid, Nov. 2, 1921 5,000.00
Wakefield Trust Co., note paid, Nov. 21, 1921 5,000.00 Wakefield Trust Co., note paid, Nov. 24, 1921 5,000.00
Wakefield Trust Co., note paid, Dec. 1, 1921
10,000.00
$30,000.00
REDUCTION OF DEBT
South School note
$ 1,000.00
Center School note
1,000.00
Salem Street note No. 3, series of 1920
1.500.00
$ 3.500.00
OUTSTANDING DEBT
South School notes maturing $1000.00 annually until
Aug. 1, 1923
$ 2,000.00
Centre School notes maturing $1000.00 annually until
Aug. 30, 1935
13,000.00
Salem Street notes series of 1920, $1500 annually until
April 26, 1923
3,000.00
Salem Street notes series of 1921, $2000 annually until
Sept. 20, 1924
6,000.00
$24,000.00
RECAPITULATION
Payments
General Government
$ 4,485.41
Protection
878.52
Charities
1,555.80
State Aid
384.00
Fire Department
2,085.28
Precinct 2, Hall repairs
352.05
General Highways
8,989.33
Salem Street Special
23,386.11
Main Street Deficit
77.40
Street Lights
2,452.34
School Department
21,484.25
Libraries
811.73
Park Department
76.25
Cemeteries
317.78
Moth Department
1,707.16
Moth Warrant paid State for 1920
1,304.40
Tree Warden
50.00
Storm Damage
. ... 954.98
.
.
. . .
76
168.80
Revaluation
151.50
Memorial Day
125.00
Trimming Roadsides
50.00
War Tablets
233.68
Nash Improvement Fund
172.00
Library Lot
250.00
State Payments
5,771.20
County Payments
3,287.77
Tax Loans
30,000.00
Salem Street Bond of 1920
1,500.00
Center School Bond
1,000.00
South School Bond
1,000.00
Total Payments
$115,062.74
RECEIPTS AND CASH ON HAND
Cash on hand January 1, 1921
$ 2,138.75
Loans in anticipation of Revenue
29,000.00
For Salem Street Construction
6,000.00
Income Tax of 1918-19-20-21
1,532.00
Corporation Tax Public
202.90)
Corporation Tax Domestic
102.88
Corporation Tax Foreign
19.70
National Bank Tax
351.74
Soldiers exemption
42.76
Sale of Bond for South School Note
1,000.00
For Taxes personal and real estate 1918-19-20-21
53,943.62
For Poll Tax 1921
1,750.00
For Poll Tax 1920
5.00
Excise Tax of 1918
81.11
For General Government
1,102.12
For State Aid of 1920
450.00
Moth from State
266.41
For Highways, private work
.
112.70
For Protection
239.56
For Library
464.95
For Cemeteries
214.63
For Schools
3,829.83
For Forest Warden
32.00
For Moth Work from Supt.
555.12
From State for Salem Street
8,806.26
...
From County for Salem Street
9,056.27
.
.
. .
.
.
. .
77
Forest Warden
From Nash Improvement Fund 172.00
Total Receipts
$121,472.31
Total Payments
115,062.74
Cash on hand December 31, 1921
$ 6,409.57
UNEXPENDED BALANCES
General Government
$ 616.71
Protection
161.04
Charities
1,544.20
State Aid
66.00
Fire Department
64.72
Precinct 2 Engine House
328.29
Highway Department
498.37
Salem Street Special (Town Balance)
2,204.63
Street Lights
78.41
School Department
258.05
Library
53.22
Park Department
73.75
Cemeteries
114.19
Tree Warden
50.00
Forest Warden
163.20
Revaluation
112.50
Liability Insurance
.
621.20
War Tablets
300.00
Main Street Deficit
1.76
Total Unexpended
$ 7,310.24
UNPAID BILLS JANUARY 1, 1922 SCHOOLS
Town of Wakefield High School Tuition
$ 1.037.76
Transportation refund to parents
28.28
Hanscom Construction Co., filling
73.91
$ 1,139.95
ASSETS AND LIABILITIES AVAILABLE ASSETS
Suntaug Fund Interest
$ 1,054.49
State Aid due from State
384.00
Tax of 1920, Outstanding
5,105.54
Tax of 1921 Outstanding
16.947.58
Tax of 1921 Poll Outstanding
60.00
.
.
.
.
. .
78
On deposit in Wakefield Trust Co., Jan. 1, 1922 6,409.57
$29,961.18
LIABILITIES
Salem Street Bonds maturing in 1922 $ 3,500.00
Center School Bond maturing in 1922 1,000.00
Scuth School Bond maturing in 1922 1,000.00
Tax Loan due September 15, 1922 4,000.00
Unexpended Balances of 1921
7,310.24
$16,810.24
TAX COLLECTOR'S STATEMENT
TAX OF 1918
Balance uncollected Dec. 31, 1920
$ 15.93
Received as interest 2.35
$ 18.28
Paid Town Treasurer
$ 18.28
TAX OF 1919
Balance uncollected Dec. 31, 1920
$ 3,358.40
Received as interest
305.34
Collected but not committed
10.90
$ 3,674.64
Abated by Assessors
$ 97.86
Paid Town Treasurer
3,576.78
$ 3,674.64
POLL TAX OF 1920
Balance uncollected Dec. 31, 1920
$ 35.00
Added tax
10.00
$ 45.00
Abated by Assessors
$ 40.00
Paid Town Treasurer
5.00
$ 45.00
TAX OF 1920
Balance uncollected Dec. 31, 1920
$16,147.70
Received as interest
270.94
79
Collected but not committed
19.50
$16,438.14
Abated by Assessors
$ 514.21
Paid Town Treasurer 10,818.39
$11,332.60
Balance due Dec. 31, 1921
$ 5,105.54
POLL TAX OF 1921
Warrant as committed
$ 1,780.00
December Warrant
30.00
$ 1,810.00
Collected and Paid Treasurer
$ 1,750.00
$ 1,750.00
Balance due December 31, 1921
$ 60.00
TAX OF 1921
Amount of Warrant including Moth Tax
$56,967.42
December Warrant
222.33
Received as interest
15.06
$57,204.81
Abated by Assessors
$ 133.67
Paid Town Treasurer . . 40,123.56
$40,257.23
Balance due Dec. 31, 1921
$16,947.58
F. W. FREEMAN, Collector of Taxes.
.
80
REPORT OF TREASURER
To the Citizens of the Town of Lynnfield :
I beg to present for your consideration a report of all funds held in trust, accounting for money received as dividends, and from all other sources during the fiscal year ending December 31, 1921, annual report number nineteen.
Trust Funds
Cemetery Endowments with accrued int.
$ 5,569.63
Mary U. Nash Improvement Fund with accrued interest 2,352.13
George N. Blake Library Fund 4.000.00
Mary U. Nash Library Fund
1,000.00
George L. Hawkes Library Fund 500.00
Adelia J, Clough Library Fund 300.00
Suntaug Fund with accrued interest
3,054.49
$16,776.25 Income earned by each Fund, the disposition of same, and Fund investment:
GEORGE L. HAWKES LIBRARY FUND
On deposit Suffolk Bank, Dec. 31, 1920 .. $ 500.00
Dividend for year ending Oct. 1, 1921 22.50
522.50
Dividends withdrawn credited to Library . $ 22.50
On dep. Suffolk Sav. Bank, Dec. 31, 1921. 500.00
MARY U. NASH LIBRARY FUND $ 522.50
On deposit Medford Bank, Dec. 31, 1920 $ 1,000.00
Dividend for year ending Nov. 1, 1921 ..
45.00
$ 1,045.00
Divdends withdrawn credited to Library $ 45.00
On dep. Medford Sav. Bank, Dec. 31, 1921 1,000.00
$ 1,045.00
GEORGE N. BLAKE LIBRARY FUND
As reported Dec. 31, 1920
$ 4,000.00
Dividends for year 1921 180.00
$ 4,180.00
Dividends credited to Library
$
180.00
81
.
Union Electric Light & Power 1,000.00
Detroit Edison . 1,000.00
San Diego Gas & Electric 1,000.00
Alabama Power
1,000.00
$ 4,180.00
ADELIA J. CLOUGH LIBRARY FUND
Liberty Bonds as reported Dec. 31, 1920 .. $ 300.00
Dividends 14.25
$ 314.25
Dividend credited to Library $ 14.25
Liberty Bonds Dec. 31, 1921 300.00 $ 314.25
MARY U. NASH TOWN IMPROVEMENT FUND
On deposit Dec. 31, 1920
$ 2,414.36
Dividends Wildey Savings Bank
55.71
Dividend Wakefield Savings Bank
39.46
Dividend Mechanics Savings Bank
14.60
Withdrawn and paid on Selectmen's orders
172.00
$ 2,352.13
On deposit Dec. 31, 1921 : ; ...; .:; ,
Wildey Savings Bank
$ 1,108.61
Wakefield Savings Bank
907.27
Mechanics Savings Bank
336.25
$ 2,352.13
SUNTAUG PARK FUND
As reported Dec. 31, 1920
$ 3,857.91
Dividends from Bonds 160.00
Interest on bank deposits . . . .
36.58
Paid Treasurer's general cash
1,000.00
$ 3,054.49
Investment December 31, 1921:
Canadian Pacific R.R. Bond
$ 1,000.00
American Tel. & Tel. Bond 1,000.00
Wakefield Savings Bank
1,054.49
$ 3,054.49
82
.
$ 4,054.49
1
$ 2,524.13
CEMETERY TRUST FUNDS
There was but one added Endowment during the year, I re- ceived from Mabel S. Savage Liberty Bond for one hundred dollars to endow lot of Daniel P. Cook in Forest Hill Cemetery. Income and Expense
Amount of Fund and accrued interest re-
ported Dec. 31, 1920
$ 5,402.58
Received as endowment during year 1921
100.00
Interest earned
245.18
Withdrawn and paid on order for care of lots
178.13
$ 5,569.63
Investment:
Wakefield Savings Bank
$ 2,857.50
Mechanics Savings Bank
1,349.21
Wildey Savings Bank
1,062.02
Liberty Bonds
300.00
Cash in Treasurer's hands
.90
$ 5,569.63
INCOME, EXPENSE AND BALANCE OF EACH ENDOWMENT
On deposit Income
Dec. 31, '20
1921
Expense On deposit 1921 Dec. 31, '21
Henry Bancroft
$ 275.12
$ 12.51
$ 4.50
$ 283.13
. Warren Bancroft
100.40
4.25
4.00
100.65
Thomas D. Blake
114.31
5.17
3.00
116.48
Albert R. Bryant
107.75
4.88
4.00
108.63
John Bryant
82.53
3.74
3.00
83,27
Jonathan Bryant
102.03
4.63
4.00
102.66
Matthew Cox
117.47
5.33
3.00
119.80
Jeremiah Coney
151.85
6.89
3.00
155.74
Sarah J. Coney
109.17
4.95
4.00
110.12
Daniel P. Cook
2.13
2.13
100.00
George S. Danforth
101.13
4.59
4.00
101.72
John M. Danforth
100.00
3.39
4.00
99.39
Mary A. Danforth
110.83
5.02
4.00
111.85
Eben & Oliver Downing
205.96
9.34
8.00
207.30
William C. Duncanson
100.00
4.25
4.00
100.25
Adelia C. Emerson
68.86
3.11
71.97
$ 5,747.76
83
Emerson and Orne
83.49
3.77
3.00
84.26
Lucy E. Gowing
50.95
2.30
2.00
51.25
Esther W. M. Gilman
213.93
9.70
5.00
218.63
Endicott Hart
50.95
2.30
2.00
51.25
John E. Hastings
106.95
4.84
4.00
107.79
Mary B. Hawkes
106.88
4.83
4.00
107.71
Joshua Hewes
101.57
4.59
4.50
101.66
Jacob Hood
108.72
4.93
4.00
109.65
Joseph Hart
151.79
6.88
5.00
153.67
R. & M. Mansfield
102.62
4.63
3.00
104.25
Daniel Needham
112.37
5.09
3.00
114.46
Helen D. Newcomb
105.00
4.77
3.00
106.77
James H. Newhall
110.66
5.01
3.00
112.67
Joseph Newhall
79.66
3.59
1.00
82.25
Warren Newhall
103.21
4.68
4.00
103.89
Wright Newhall
105.35
4.77
4.00
106.12
James Norwood
103.40
4.67
7.00
101.07
David F. Parsons
108.10
4.91
4.00
109.01
Israel Parsons
108.10
4.91
4.00
109.01
Ebenezer Parsons
118.64
5.38
3.00
121.02
Esther R. Perkins
106.24
4.82
4.00
107.06
M. C. Pope
103.37
4.67
4.00
104.04
Charlotte Ramsdell
127.94
5.78
3.00
130.72
Herbert Richardson
81.25
3.67
3.00
81.94
Moses Richardson
112.35
5.09
3.00
114.44
Elbridge Russell
218.47
9.93
6.00
222.40
Lois Shute
100.55
4.55
4.00
101.10
George Skinner
101.96
4.61
4.00
102.57
Herbert A. Skinner
107.37
4.86
4.00
108.23
William Skinner
152.77
6.93
5.00
154.70
Amanda Wiley
108.99
4.93
4.00
109.92.
Jacob Wiley
101.57
4.59
3.00
103.16
$5,402.58
$245.18
$178.13
$5,569.63
TREASURER'S FINANCIAL REPORT
. :
Cash in hand January 1, 1921
$ 2,138.75
Loans in anticipation of revenue
29,000.00
Loan for Salem Street construction
6,000 00
Licenses
68.50
Dog tax refunded by County Treasurer
145.25
Interest George N. Blake Library Fund
180.00
Interest Mary U. Nash .Library Fund ..
45.00
Interest Geo. L. Hawkes Library Fund
22.50
84
-
Interest Adela J. Coulgh Library Fund 14.25 Fines collected Main Library 11.05
Fines collected at Branch Library for 1920 and 1921
46.90
Int. Cemetery Trust Funds withdrawn Wood sold from Willow Cemetery
16.00
Sale of lot in Forest Hill Cemetery .. Int. Nash Improvement Fund withdrawn Rent of Town Hall
172.00
202.00
Rent of South Hall
150.00
Fees from Sealer of Weights & Measures
12.56
B. & M. R.R. cost of fighting fire
32.00
Collected by Moth Superintendent .
555.12
Highway Dept., oiling private way . . Treasurer Essex County for killing dogs
5.00
From Special Officers for badges
2 00
Court Fines
195.00
Excise Tax for 1918
81.11
Interest on Excise Tax
10.57
From Suntaug Fund Sale of Bond
1,000.00
City of Peabody for tuition
135.00
City of Lynn for tuition
193.57
Parents' tuition
55.00
School Board sale of bus tickets
8.00
School Board refund for repairs
1.60
Treasurer of Essex County on account Salem Street
9,056.27
Commonwealth of Massachusetts:
On account of Salem street
8,806.26
Income tax, 1918
28.00
Income tax, 1919
96.00
Income tax, 1920
480.00
Income tax, 1921, Schools
1,250.00
High School transportation
1,535.93
Supt. of Schools
280.00
Tuition
370.73
Income tax 1921 revenue
928.00
Corporation tax, public
202.90
Corporation tax, foreign
.
19.70
Corporation tax, domestic
102.88
Bank tax
351.74
State Aid
450.00
Soldiers' exemption
42.76
Refund for Moth Expense
266.41
85
.
178.63
20.00
112.70
25.00
Inspection of barns
Wake. Trust Co., int. on daily balance
77.36
Collector of Taxes:
Interest
593.69
Tax of 1921
40,108.50
Tax of 1920
10,547.75
Tax of 1919 .
3,271.44
Tax of 1918
15.93
Poll tax of 1921
1,750.00
Poll tax of 1920
5.00
$121,472.31
Amount of Treasury Warrant paid . $115,062.74
On deposit Wakefield Trust Co. 6,409.57
$121,472.31
FRANKLIN W. FREEMAN, Treasurer.
REPORT OF TOWN ACCOUNTANT
I hereby certify that I have examined the accounts of the Town Treasurer and find that he has proper warrants for all payments, and that all Trust Funds are invested and their incomes are as stated in his report.
I wish to call the attention of the citizens of the Town to Sec- tion 13 of Chapter 41, General Laws, found in the Director of Ac- counts audit attached to this report, which shows that all moneys re- ceived by any town officer or department shall be paid in to the. Town Treasury and not used without a specific appropriation there- for. In other words we must estimate and appropriate what we think is enough money to run a department for the year, and all credits will be used by the Assessors to lessen the tax rate for the next year. This also applies to unexpended balances.
OSCAR E. PHILLIPS, Town Accountant.
86
STATE AUDITOR'S REFORT
· To the Board of Selectmen,
Albert P. Mansfield, Chairman,
Lynnfield, Massachusetts
January 15, 1922.
Gentlemen: I submit herewith my report of an audit of the accounts of the Town of Lynnfield for the period between January 1 and November 30, 1921, made in accordance with the provisions of Section 40, Chapter 44, General Laws.
This report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Examiner of this Division, who was placed in charge of the work.
Very truly yours, THEODORE N. WADDELL, Director of Accounts.
Mr. Theodore N. Waddell,
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 Lynnfield and submit the following report thereon:
The audit covers the period from January 1 to November 30, 1921, and, in addition, all accounts receivable appearing on the books were proved by reconciling them to the date of commitment.
The surety bond of the treasurer and collector of taxes was ex- amined, the sureties being two individuals who are bound for the sum of ten thousand dollars for the faithful performance of the treasurer's and collector's duties. {
The books and accounts of the treasurer were examined, the receipts being checked to the original sources of charges where they were a matter of book record, and the payments to the accountant's warrants approved by the selectmen.
In reconciling the treasurer's and accountant's books, it was found that certain payments had been made prior to the receipt of a warrant authorizing the same. Vouchers on file supported these payments; but payments should, however, be made only on properly approved warrants.
The treasurer's bank balance, as shown by the books, was recon- ciled with the bank statement as of November 30. The outstanding
87
checks were listed and the total of the cash balance was proved. The cash book was footed.
The accounts of the collector of taxes for the years 1919, 1920, and 1921, were examined, the commitments were proved to the assessors' warrants and reconciled, all collections were checked to the cash book, the abatements were verified with the assessors' rec- ords, and the outstanding accounts were listed. The cash books were footed, and the payments to the treasurer were checked to the treasurer's receipts. The outstanding accounts were further verified by mailing fifty notices to persons whose names appeared on the books as owing money to the town for taxes; and from the replies received, I am satisfied that the accounts are correct. It has been the custom to report taxes and moth assessments together, but it is recommended that in the future the collection of taxes, moth, and interest be reported separately on the cash book.
A record should also be made of all fees collected for summonses and demands, since the collection, under Section 15 of Chapter 60 of the General Laws, is required to report to the treasurer all such collections.
The trust funds in the custody of the treasurer were checked with the savings bank books as of January 1, 1921, no transactions having been entered since that date, with the exception of a bequest of $100 to the Cemetery Perpetual Care fund and interest and in- come on the Suntaug Park Fund.
The appropriations made by the town, as shown on the town clerk's records were checked to the treasurer's and accountant's books.
The town clerk was not bonded as required by Section 13, Chap- ter 41, General Laws.
The receipts of the moth department for services rendered and of the sealer of weights and measures were examined and checked with the payments to the treasurer.
The books of the town accountant were examined and it was found that a good record was kept of the amounts and purposes of all expenditures made, but no account was kept of the receipts from each source of income, of the amount of each assessment levied and of abatements made. The books of the town accountant should show not only payments but also receipts. On his books should be kept a record of committed accounts as well as collec- tions on account of the same. His ledger should at all times reflect the true financial condition of the town.
It has been the custom in the past to credit the various depart- ments with receipts that came in during the year. In some cases the receipts were for services rendered, while in most cases they were
88
in no way derived from the department to which they were appor- tioned. This method prevents departments from planning their work ahead, due to the uncertainty of the amounts to be received, and, secondly, it is contrary to Section 53, Chapter 44, General Laws, which provides that:
"All moneys received by any town officer or department, except as otherwise provided by special acts and except fees provided for by statute, shall be paid by such officer or department upon their receipt, into the town treasury. Any sums so paid into the town treasury shall not later be used by such officer or department without a specific appropriation thereof."
It is necessary, therefore, that all appropriations be made on a flat basis, the various receipts of departments to be available only to the assessors for use in fixing the tax rate as provided by law. This method will not mean an increase in the tax rate, although larger appropriations will be necessary in the case of those depart- ments that always added various receipts to the appropriations.
The balance sheet appended shows unexpended balances, based upon the appropriations made at town meeting; but the accountant has credit balances in excess of these amounts to the extent of credits entered from receipts of the year. The overdraft on the school and moth accounts is due to this method of reporting.
The balance sheet shows the town to be in very good financial condition, as indicated by the large surplus revenue account which, undoubtedly, has saved the town considerable money on interest on temporary loans. This surplus revenue is not available, of course, until all accounts receivable are turned into cash.
While engaged on the work of the audit, I received the co- operation of the several town officials, and I wish, on the behalf of my assistant and for myself, to express my appreciation of the courtesy received.
Respectfully submitted, EDWARD H. FENTON, Chief Examiner.
RECONCILIATION OF TREASURER'S CASH $ 2,138.75 105,908.54
Cash balance Jan. 1, 1921
Receipts to Nov. 30, 1921
Receipts not entered on cash book
24.26
$108,071.55
Warrant paid by Treasurer
100,789.36
Payments without Selectmen's orders
1,681.75
Cash balance on deposit
5,600.44
$108,071.55
WAKEFIELD TRUST COMPANY
Balance Nov. 30, 1921, per bank statement $ 6,259.00
89
Balance Nov. 30, '21, per check register $ 5,600.44 Outstanding checks 658.56 .
$
6,259.00
RECONCILIATION OF COLLECTOR'S CASH
November 30, 1921
On deposit at Wakefield Trust Co .:
Taxes of 1919 $ 27.32
Interest of 1919 .24
Taxes of 1920
1,264.74
Interest of 1920
57.68
Polls of 1921
40.00
Taxes of 1921
55.14
Interest of 1921
7.32
Collector's fees
24.53
Cash on hand Nov. 30, 1921
$ 1,476.97 114.96
$
1,591.93
Balance Nov. 30, 1921, per bank statement
1,476,97
Deposit Nov. 18, '21 not credited on
Less check of Nov. 5, 1921,
Balance Nov. 30, 1921,
per check
register $1,318.52
register 125.00
Interest on
bank
bal. not credit. 53.45
1,496.97
returned
20.00
Deposited Dec. 1, 1921
1,476.97 114.96
$ 1,591.93
TAXES, 1918
Outstanding Jan. 1, 1921
$ 15.93
Paid Treasurer to Nov. 30, 1921
15.93
TAXES, 1919
Commitment
$ 40,154.00
December taxes
188.34
$ 40,342.34
Payments to Treasurer:
In 1919
27,154.00
90
In 1920
9,349.28
Abatements :
In 1919
252.72
In 1920
227.94
Outstanding Dec. 31, 1920
3,358.40
$ 40,342.34
Oustanding Jan. 1, 1921
$ 3,358.40
Taxes not committed
10.90
Over-abatement
2.00
Paid and abated
4.00
Duplicate cash entry-due collector
7.69
Over-entries
4.29
Over-payment to Treas .- due collector .
59.25
$ 3,446.53
Paid Treasurer to Nov. 30, 1921
3,259.39
Paid and not entered
86.57
Outstanding Nov. 30, 1921-per list . .
100.57
$ 3,446.53
POLLS, 1920
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