USA > Massachusetts > Essex County > Lynnfield > Town of Lynnfield, Essex County, Commonwealth of Massachusetts, annual report 1931-1940 > Part 11
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It also provides for certain other new provisions of law and certain changes in existing laws, relating to holding state conventions and party primaries, the number and election of delegates to state conventions, the number of members at large of a state committee, and other mat- ters, which in more detail chiefly are as follows:
State conventions are to be composed solely of delegates elected at the party primaries, and the number is to be one from each ward and town and one additional for every fifteen hundred votes or major fraction thereof above the first fifteen hundred votes cast at the preceding state election in such ward or town for the political party candidate for Governor, instead of a number now fixed by the state committee of each party (not less than one from each ward or town) and certain members designated by existing law.
The time, for notice to the State Secretary by aldermen or select- men of their determination to hold primaries by wards, precincts or groups of precincts, to be March 1, instead of August 1, as now.
The names of candidates for election for delegates to a state con- vention and for district members of a state committee to be arranged individually by alphabet instead of in groups arranged by lot, as now.
Vacancies in the office of delegate to a state or national convention not to be filled except in case of a tie vote, and then by delegates from the same district, within ten days, and if no other delegate or if not so filled, then by a state committee, rather than solely by the remain- ing members of the delegation and statement of filling of such vacancy to be filed with the State Secretary.
Seating of delegates at state conventions to be in groups by sena- torial districts, and order of business at said conventions defined.
Voting on candidates, by a convention, to be by roll call, if more than one candidate for the office, or by groups of delegates unless any member of such group objects.
The number of members at large of a state committee of a political party to be fixed by the state convention of a party instead of by the state committee, as now.
The existing provisions as to preparation and filing of nomination papers, objections to nominations, preparation, number, substance, ar- rangement and form of ballots, hours during which polls shall be open,
36
TOWN OF LYNNFIELD
opening of ballot boxes, canvass and return of votes, return and cer- tification of votes now applicable to state primaries to be applicable to the proposed party primaries.
The power of a state committee to fix the number of district dele- gates to a national convention to be continued, but the date, of giving notice to the State Secretary, of such fixation to be March 1 instead of on or before the third Wednesday in March, as now.
The power of city and town committees to fix the number of mem- bers of ward and town committees to be continued, but the date, of giving notice to the State Secretary, of such fixation to be March 1 instead of August 1, as now which was approved in the Senate by a vote of 21 in the affirmative and 17 in the negative and was disapproved in the House of Representatives by a vote of 62 in the affirmative and 138 in the negative, be approved?
QUESTION NO. 3
PROPOSED AMENDMENT TO THE CONSTITUTION OF THE UNITED STATES
Is it desirable that the proposed amendment to the Constitution of the United States,-
"ARTICLE-
"SECTION 1. The terms of the President and Vice President shall end at noon on the 20th day of January, and the terms of Senators and Representatives at noon on the 3d day of January, of the years in which such terms would have ended if this article had not been ratified; and the terms of their successors shall then begin.
"SEC. 2. The Congress shall assemble at least once in every year, and such meeting shall begin at noon on the 3d day of January, unless they shall by law appoint a different day.
"SEC. 3. If, at the time fixed for the beginning of the term of the President, the President elect shall have died, the Vice President elect shall become President. If a President shall not have been chosen before the time fixed for the beginning of his term, or if the President elect shall have failed to qualify, then the Vice President elect shall act as President until a President shall have qualified; and the Congress may by law provide for the case wherein neither a President elect nor a Vice President elect shall have qualified, declaring who shall then
37
REPORT OF TOWN CLERK
act as President, or the manner in which one who is to act shall be selected, and such person shall act accordingly until a President or Vice President shall have qualified.
"SEC. 4. The Congress may by law provide for the case of the death of any of the persons from whom the House of Representatives may choose a President whenever the right of choice shall have de- volved upon them, and for the case of the death of any of the persons from whom the Senate may choose a Vice President whenever the right of choice shall have devolved upon them.
"SEC. 5. Sections 1 and 2 shall take effect on the 15th day of October following the ratification of this article.
"SEC. 6. This article shall be inoperative unless it shall have been ratified as an amendment to the Constitution by the legislatures of three-fourths of the several States within seven years from the date of its submission"-be ratified by the General Court?
The polls will be open from 6.30 A. M., until 8.00 P. M., and you are directed to serve this warrant by posting attested copies thereof seven days at least before the time of said meeting as directed by vote of the Town. Hereof fail not and make return of this warrant with your doings thereon to the Town Clerk at the time and place of said meeting.
Given under our hands at Lynnfield this 24th day of October, A. D. 1932.
ARCHIE L. HAYWARD, JOSEPH F. SMITH, WALTER H. PERRY,
Selectmen of Lynnfield.
A true copy.
Attest, Albert G. Tedford,
Constable of the Town of Lynnfield.
RECORD OF THE STATE AND PRESIDENTIAL ELECTION, HELD NOVEMBER 8, 1932
The Election Officers serving were as follows:
Precinct 1
Precinct 2
Franklin W. Freeman, Warden
Clarence A. Hall, Clerk
Sidney E. Richards Everett B. Richards
Alexander G. Williams Daniel J. McCarthy
Wesley W. Munroe, Warden Joseph A. Donovan, Clerk James D. McNamara Sidney M. Eaton Charles G. Robinson Robert M. Keefe
38
TOWN OF LYNNFIELD
Chief Tedford served in Precinct 1, Officer Harry C. Pierce in Pre- cinct 2.
The polls were opened at 6.30 A. M., and closed at 8.00 P. M. The total vote cast was as follows:
Prec. 1
Prec. 2
Total
518
444 962
ELECTORS OF PRESIDENT AND VICE PRESIDENT
Foster and Ford, Communist Party
0
0
0
Hoover and Curtis, Republican
413
294
707
Reynolds and Aiken, Socialist Labor
1
1
2
Roosevelt and Garner, Democratic
99
135
234
Thomas and Maurer, Socialist Party
2
6
8
Upshaw and Regan, Prohibition Party Blanks
0
0
0
3
8
11
GOVERNOR
John J. Ballum, Communist Party
0
2
2
Joseph B. Ely, Democratic
117
129
246
Alfred Baker Lewis, Socialist Party
2
2
4
Charles S. Oram, Socialist Labor
0
1
1
William Sterling Youngman, Republican Blanks
384
304
688
15
6
21
LIEUTENANT GOVERNOR
Gaspar G. Bacon, Republican
401
308
709
Morris I. Becker, Socialist Labor
1
1
2
James W. Dawson, Communist Party
0
1
1
Walter S. Hutchins, Socialist Party
4
9
13
88
99
187
John E. Swift, Democratic Blanks
24
26
50
SECRETARY
John F. Buckley, Democratic
77
93
170
Frederic W. Cook, Republican
409
316
725
Albert S. Coolidge, Socialist Party
2
4
6
Max Lerner, Communist Party
0
1
1
Albert L. Waterman, Socialist Labor Blanks
1
1
2
29
29
58
39
REPORT OF TOWN CLERK
TREASURER
Domenico A. Digirolamo, Socialist Labor
1
2
3
Eva Hoffman, Communist Party
0
4
4
Charles F. Hurley, Democratic
102
108
210
Francis Prescott, Republican
375
288
663
Glenn Trimble, Socialist Party Blanks
40
38
78
AUDITOR
Jule Babbitt, Communist Party
0
2
2
Daniel T. Blessington, Socialist Labor
1
2
3
Alonzo B. Cook, Republican
362
295
657
David A. Eisenberg, Socialist Party
1
2
3
Francis X. Hurley, Democratic
110
103
213
Blanks
44
40
84
ATTORNEY GENERAL
John P. Buckley, Democratic
73
92
165
Maria C. Corecia, Communist Party
1
2
3
Fred E. Oelcher, Socialist Labor
2
9
11
George E. Roewer, Socialist Party
0
1
1
William R. Scharton, Independent
4
3
7
Joseph E. Warner, Republican
408
301
709
Blanks
30
36
66
CONGRESSMAN-SEVENTH DISTRICT
William P. Connery, Jr., Democratic
114
152
266
Charles W. Lovett, Republican
356
261
617
Joseph F. Massidda, Socialist Party Blanks
1
5
6
47
26
73
COUNCILLOR-FIFTH DISTRICT
1
Eugene B. Fraser, Republican
384
306
690
William G. Hennessey, Democratic
71
88
159
Blanks
63
50
113
SENATOR-THIRD ESSEX DISTRICT
Cornelius F. Haley, Republican
343
282
625
J. Donovan, Democratic Blanks
1
0
1
174
162
336
0
4
4
4.0
TOWN OF LYNNFIELD
REPRESENTATIVES IN GENERAL COURT TENTH ESSEX DISTRICT
Albert C. Day, Independent
52
62
114
Tony A. Garofano, Democratic
82
75
157
Archie L. Hayward, Republican
399
348
747
Fred A. Hutchinson, Republican
292
193
485
James M. McElroy, Democratic
34
43
77
Daniel J. O'Connor, Jr., Democratic
59
57
116
C. F. Nelson Pratt, Republican
267
244
511
Blanks
369
310
679
COUNTY COMMISSIONER-ESSEX COUNTY
Frederick Butler, Republican
364
289
653
Lewis C. Carey, Democratic
: 54
74
128
John F. Jordan, Socialist
7
6
13
Robert H. Mitchell, Republican
341
246
587
Michael T. Ray, Democratic
67
76
143
Leonard Spaulding, Socialist
4
8
12
Blanks
199
189
388
SHERIFF-ESSEX DISTRICT
Michael A. Landers, Democratic
60
71
131
Thomas Nicholson, Socialist
2
3
5
Frank E. Raymond, Republican
389
322
ยท720
Blanks
58
48
106
QUESTION NO. 1 LAW PROPOSED BY INITIATIVE PETITION
Shall the proposed law which defines and legalizes the practice of Chiropractics; etc., be approved?
Prec. 1
Prec. 2
Total
Yes
103
80
183
No
234
171
405
Blanks
181
193
374
QUESTION NO. 2 LAW PROPOSED BY INITIATIVE PETITION
Shall the proposed law which provides for an additional method of nominating candidates for nomination, be approved?
Prec. 1
Prec. 2
Total
Yes
185
139
324
No
94
67
161
Blanks
239
238
477
41
REPORT OF TOWN CLERK
QUESTION NO. 3 PROPOSED AMENDMENT TO THE CONSTITUTION OF THE UNITED STATES
Is it desirable that the proposed amendment to the Constitution of the United States be ratified by the General Court?
Prec. 1
Prec. 2
Total
Yes
279
197
476
No
40
37
77
Blanks
199
210
409
Recorded November 9, 1932.
FREDERICK I. WILKINS,
Town Clerk.
RECOUNT OF VOTES CAST FOR REPRESENTATIVES IN GENERAL COURT
A petition was filed asking for a recount of the votes cast for Representatives in General Court, Nov. 8, 1932, as provided in Chapter 54, Section 135, of the General Laws, and a recount was held Thursday, Nov. 17, at 1 o'clock P. M., in the Town Hall.
The recount was conducted by the Board of Registrars, with Clar- ence A. Hall, Clerk of the Election Officers in Precinct 1 assisting, and the several candidates or their representatives were present.
The recount showed a loss of three votes for Archie L. Hayward, two for James M. McElroy, eight for C. F. Nelson Pratt; and a gain of two votes for Fred A. Hutchinson and three for Daniel J. O'Connor, Jr.
The result of the recount follows:
FOR REPRESENTATIVES IN GENERAL COURT TENTH ESSEX DISTRICT
Prec. 1
Prec. 2
Total
Albert C. Day, of Saugus
52
62
114
Tony A. Garofano, of Saugus
82
75
157
Archie L. Hayward, of Lynnfield
399
345
744
Fred A. Hutchinson, of Lynn
291
196
487
James M. McElroy, of Lynn
34
41
75
Daniel J. O'Connor, Jr., of Lynn
62
57
119
C. F. Nelson Pratt, of Saugus Blanks
367
320
687
Total number of ballots
1554
1332
2886
Total number voting
518
444
962
Recorded November 18, 1932.
267
236
503
FREDERICK I. WILKINS,
Town Clerk.
42
TOWN OF LYNNFIELD
RECOUNT OF VOTES CAST FOR LIEUTENANT GOVERNOR AND SECRETARY
By order of the Secretary, a recount of the votes cast on November 8, 1932, for Lieutenant Governor and Secretary of State, was held, Thursday, December 8, at 1 o'clock P. M., in the Town Hall.
The Board of Registrars, assisted by Clarence E. Hall, conducted the recount, which showed a loss of one vote for Walter S. Hutchins and a gain of one vote for John E. Swift, candidates for Lieutenant Governor, and a loss of one vote for John F. Buckley, one vote for Albert S. Coolidge, and a gain of two votes for Frederic W. Cook, candidates for Secretary of State.
The result of the recount follows:
Prec. 1 518
Prec. 2 444
962
FOR LIEUTENANT GOVERNOR
Gaspar G. Bacon, of Boston
401
308
709
Morris I. Becker, of Boston
1
1
2
James W. Dawson, of Boston
0
1
1
Walter S. Hutchins, of Greenfield
4
8
12
John E. Swift, of Marlboro
88
100
188
Blanks
24
26
50
FOR SECRETARY OF STATE
John F. Buckley, of Boston
77
92
169
Frederic W. Cook, of Somerville
409
318
727
Albert S. Coolidge, of Pittsfield
2
3
5
Max Lerner, of Worcester
0
1
1
Albert L. Waterman, of Boston
1
1
2
Blanks
29
29
58
Recorded December 8, 1932.
FREDERICK I. WILKINS,
Town Clerk.
Lynnfield, Mass., Sept. 26, 1932.
At a meeting of the Board of Selectmen held on above date, John M. Lynch was drawn as a Traverse Juror, to serve in the Civil Court at Lawrence, on October 17, 1932.
Lynnfield, Mass., Dec. 12, 1932.
At a meeting of the Board of Selectmen held on above date, Everett B. Richards was drawn as Traverse Juror, to serve in the Superior Court at Salem, Mass., on Tuesday, January 3, 1933.
Total
Total vote cast
VITAL STATISTICS RECORDS OF BIRTHS IN 1932 Any errors or omissions noted should be reported promptly to the Town Clerk
DATE
NAME OF CHILD
NAME OF PARENTS
Feb. 20
Rich
George H. and Zilpha N. (Rich)
Apr. 3
Armstrong
Samuel C. and Myrtle B. (Hayward)
Apr. 28
Trask
Charles E. and Margarethe E. (Gersch)
June 24
Ross
Thomas H. and Maude (Bruce)
July 13 Donald Emery Averell
Edward S. and Leah H. (Wright)
July 28 Richard Bowen
Aug. 2 Helen Martha Bangs
Aug. 18 Stillborn
Aug. 18 Stillborn
Sept. 2 Cristine Elizabeth Sheppard
Sept. 2 William Durrell White
Sept. 18 Jeanette Eileen Marten
Sept. 24 Vesta Pearl Miller
Oct. 29
Staples
Oct. 29 Swain
Nov. 15 Carol Jane Urquhart
Nov. 23 Joseph Warren Smith, Jr.
Dec. 2 Nancy Shumway
Dec. 31 Johnson
Robert William and Beatrice Louise (Carter)
Walter Faulkner and Caroline M. (Betrand)
George L. and Laura (Stewart)
Clifford Harrison and Pearl (Whitehouse)
Andrew and Dorothy (Warde)
Henry and Ruth (Buck) Finlay and Dorothy Erma (Galucia)
Joseph Warren and Grace Louise (Griffith)
Carl E. and Frances F. (Bean) L. John and Eva (Swanson)
43
REPORT OF TOWN CLERK
Francis James and Ethel May (Bangs)
Charles Frederick and Lillian M. (Daly)
RECORD OF MARRIAGES IN 1932
Any errors or omissions noted should be reported promptly to the Town Clerk
DATE
PLACE OF MARRIAGE
NAME OF GROOM AND BRIDE
RESIDENCE
Jan. 2
Lynn
Lester James Lee Newth
Doris Gertrude Sayers
Pawtucket, R. I. Lynnfield
Jan. 2
Lynn
Clifford Lawrence Anderson
East Hampton, Conn.
Lynnfield
Feb.
6
Lynn
George Julius Face
Lynnfield
Beatrice J. (Cann) Warde
Lynn, Mass.
Mar. 26
Lynnfield
Ian Stewart Drysdale
West Peabody
Virginia Haskell
Lynnfield
June 18
Lynn
Harry Herbert Thompson
Lynnfield
Gladys May Moseley
Lynn
June 18
Salem, N. H.
Elmer W. Wilkinson
Lynnfield
May H. Tornberg (Hannaford)
Lynnfield
June 24
Melrose
Carl Herbert Hanson
Lynnfield
Frances Clara Bronson
Melrose
June 26
Lawrence
Joseph Warren Smith Grace Louise Griffith
Lynnfield
July 14
Lynnfield
Jackson Winchester Gilson
Lynnfield
Nina L. Laraway
Merrimac
Aug. 17
Nashua, N. H.
Willard W. Whitney
Blanche C. (Boudreau) Archibald
Salem Lynnfield
44
Lynnfield
TOWN OF LYNNFIELD
Helen Ramsdell
Sept. 17
Medford
Norman Albert Elwell Ruby Wilson
Lynnfield Medford
Oct. 1
Lynnfield
Michael Joseph Winston
Elsie M. (Moxie) Degnan
Lynnfield
Oct. 31
Lynnfield
Wesley A. Barnard
Lynn Lynn
Kathryn M. Crudden
Dec. 7
Medford
Richard Elmer Osgood
Ruth (Willis) Newton
Lynnfield Boston
REPORT OF TOWN CLERK
45
Lynn
RECORD OF DEATHS IN 1932 Any errors or omissions noted should be reported promptly to the Town Clerk
Years
Months
Days
Date
Name of Deceased
Jan. 7
Mary (Jones) Tulley
69
5
14
Jan. 11 Sarah Leavitt Russell
76
4
29
Jan. 30
George Washington Abbott
65
2
17
Feb. 22
Joseph Leszczynsky
13
2
21
Feb. 22
Ralph F. Coombs
83
0
0
Feb. 26
Lydia Guilford Carder
48
5
23
Feb. 27
Grace Josephine Wilkinson
80
0
0
May
1 Stephen Clements
65
0
0
May 5 Edwin Otis Skinner
75
3
9
May 7 Lillian M. (Bailey) Norris
57
11
7
May 7 Charles N. P. Ingalls
78
0
June 21
Lucy (Chandler) Pillsbury
75
5
July 21
Elizabeth A. Roundy
74
3
026 0 2 6
Aug. 9 Albert James Lee
63
0
0
Aug. 18 Stillborn
Aug. 18 Stillborn
Aug. 22 Lena (Newhall) Stewart
64
1
28
Aug. 29
Horace Alley Burnham
68
7
4
46
TOWN OF LYNNFIELD
20
9
7
Mar. 2 John Ellis
'
Sept. 26
Nellie Vienna (Blanchard) Westover
68
11
7
Oct. 3 James L. Barrett
38
7
10
Oct. 17 John Hawkes Hewes
85
6
25
Oct. 26 Emma H. Hemeon
74
4
11
Oct. 31 Mary Amanda Daly
88
4
17
Dec. 7
George Thomas Dixie Barnjum
77
4
21
Dec.
7 Clarence Davis
55
7
0
Dec. 13
Mabel Sarah Emery
73
9
21
REPORT OF TOWN CLERK
47
48
TOWN OF LYNNFIELD
REGULATIONS ADOPTED BY THE BOARD OF SELECTMEN OF LYNNFIELD, AUG. 22, 1932
Regulations Governing Hawkers and Pedlars of Fruit, Vegetables, Fish, Etc.
Section 1. No persons, unless duly licensed by the Director of Standards of the Commonwealth, shall go from place to place in this town selling or bartering, or carrying or exposing for sale or barter, any meat, butter, cheese, fish, fresh fruits or vegetables, in or from any cart, wagon or other vehicle, or in any other manner, without a license therefor, from the Board of Selectmen; provided, however, that this section shall not apply to any person who sells only fruits or vegetables raised or produced by himself or by his family, or fish which is obtained by his own labor or the labor of his family.
Section 2. The Board of Selectmen shall have authority to grant such license to any person of good repute for morals and integrity who is or has declared his intention to become a citizen of the United States.
Said licenses, unless sooner revoked by the Board of Selectmen, shall expire on the thirtieth day of April after the granting thereof, and each person so licensed shall pay therefor, a fee of one dollar.
Section 3. Every vehicle or other receptacle used by a licensee while peddling shall have plainly printed on each side thereof, the name of the licensee and the number of his license.
Section 4. No person, hawking, peddling or carrying or exposing any articles for sale, shall cry his wares to the disturbance of the peace and comfort of the inhabitants of the town, or otherwise than in vehicles and receptacles which are neat and clean and do not leak.
Section 5. Any license granted under these regulations or any regulation amendatory or additional thereto, may be revoked by the Selectmen.
Section 6. Whoever violates any provision of these regulations, shall be punished by a fine not exceeding twenty dollars for each offense.
ARCHIE L. HAYWARD, WALTER H. PERRY, JOSEPH F. SMITH,
Selectmen of Lynnfield.
The above regulations were duly advertised in the Lynn Daily Eve- ing Item, as required by law, on August 26, and filed with the Town Clerk on August 29, when they became operative.
A true copy.
Attest:
FREDERICK I. WILKINS,
Town Clerk.
49
REPORT OF TOWN CLERK
To the Commissioners of Essex County:
Gentlemen:
The undersigned inhabitants of the town of Lynnfield respectfully represent that the way known as Lowell Street in said town, at and near a point about three-quarters (34) of a mile west of its junction with Main Street so-called, is unsuited to the present requirements of traffic, that the alignment is bad and there is a bad curve at this point; and they further represent that at the junction of said way with Main Street, where the corner was rounded by the County Commissioners in establishing the lines of Main Street in 1929, there is a need of still further widening, and that common convenience and necessity require that alterations be made at both points of Lowell Street above described.
Wherefore they pray that after due notice and a hearing, the County Commissioners may alter or relocate said Lowell Street at the points above described, and may discontinue any portions of the old way which by reason of their action may no longer be required.
JOSEPH F. SMITH, MINOT H. CARTER, CARL H. RUSSELL, WALTER H. PERRY, ARCHIE L. HAYWARD.
COMMONWEALTH OF MASSACHUSETTS
Court of County Commissioners
Essex, ss.
October Term, A. D. 1932, to wit:
October 20, 1932.
On the foregoing petition, Ordered: That said petitioners give no- tice to all persons and corporations interested therein, that said County Commissioners will meet at the Court House in Salem in said County, on Friday, the eighteenth day of November, 1932, at 11.00 o'clock A. M., by publishing an attested copy of said petition and of this order thereon, in the Daily Evening Item, a newspaper printed in Lynn in said County, the said publication to be seven days at least before said eighteenth day of November. And also by serving the Town Clerk of Lynnfield with an attested copy of said petition and of this order thereon, fifteen days at least; and by posting up an attested copy thereof in two public places in said town, seven days at least before the said eighteenth day of November, at which time and place said
50
TOWN OF LYNNFIELD
Commissioners will proceed to view the premises and make such order in relation to the prayer of said petition as by law they may be author- ized to do.
Attest: A. N. FROST, Clerk.
A true copy of said petition and order thereon.
Attest :
E. PHILLIPS LITTLEFIELD, Deputy Asst. Clerk.
A true copy.
Attest:
Walter H. Brown, Deputy Sheriff.
STATE AUDIT
THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CORPORATIONS AND TAXATION DIVISION OF ACCOUNTS State House, Boston
June 24, 1932.
To the Board of Selectmen, Mr. Archie L. Hayward, Chairman,
Lynnfield, Massachusetts. Sir:
I submit herewith my report of an audit of the accounts of the town of Lynnfield for the period from April 1, 1931 to May 4, 1932, made in accordance with the provisions of Chapter 44 of the General Laws. This report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Accountant of this Division.
Very truly yours, THEODORE N. WADDELL, Director of Accounts.
TNW-MEF 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 for the period from April
51
REPORT OF TOWN CLERK
1, 1931, the date of the previous audit, to May 4, 1932, the following report being submitted thereon:
The books and accounts of the collector and treasurer, as treasurer, were examined and checked. The recorded receipts were compared with the records of the several departments collecting money for the town and with the other sources from which money was paid into the town treasury, while the payments were proved by checking all treasury checks issued during the period covered by the audit to the selectmen's warrants authorizing the treasurer to disburse town funds.
Numerous errors in the clerical work of the treasurer were found and adjusted, after which the corrected cash balance as of May 4, 1932, was established and proved by a reconciliation of a statement furnished by the bank of deposit and by an actual count of the cash on hand.
It is apparent that the recommendations made in previous audit reports, to the effect that the treasurer make a determined effort to prove his cash book balance with the bank balance at least once each month have not been carried out.
The books and accounts of the collector and treasurer, as collector, were examined and checked in detail. The taxes outstanding at the time of the previous examination were audited, while all subsequent commitments of taxes were reconciled with the warrants committing the taxes for collection. The cash books were footed, the recorded col- lections were checked to the commitment books, the abatements were compared with the assessors' records of abatements granted, the payments to the treasurer were verified by a comparison with the treasurer's records of receipts, and the outstanding accounts were listed and reconciled with the accountant's ledger accounts.
A further verification of the outstanding accounts was made by mailing notices to a number of persons whose names appeared on the books as owing money to the town. Replies from a number of per- sons that their taxes were paid and not credited on the books were investigated, and it was found that taxes and interest amounting to $343.32, representing ten individual tax accounts, were paid prior to the audit date but not entered on the collector's cash books or posted to the commitment books. This amount, deducted from the sum of $570.66 representing an unidentified cash balance standing to the credit of the collector on May 4, 1932, leaves a surplus cash of $227.34 in the collector's possession, this surplus probably being due to additional tax collections not entered on the books by the collector.
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