Town of Lynnfield, Essex County, Commonwealth of Massachusetts, annual report 1931-1940, Part 14

Author: Lynnfield (Mass.)
Publication date: 1931-1940
Publisher: The Town
Number of Pages: 1396


USA > Massachusetts > Essex County > Lynnfield > Town of Lynnfield, Essex County, Commonwealth of Massachusetts, annual report 1931-1940 > Part 14


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Recounts, election of Nov. 8, '32 6.00


$ 426.00


Salaries


Police Officers at Polls


$ 70.00


Other Expenses


Printing and Advertising $ 143.50


Meals of Election Officers and Registrars 46.75


Town Clerk's traveling expenses


3.00


Typing Voting Lists


4.00


Miscellaneous expenses ...


12.41


$ 209.66


OTHER DEPARTMENTS OF GENERAL GOVERNMENT


Expenses


Deputy Sheriff-County Com- missioners, notice of hearing $ 21.90


Board of Appeals, notice of hearing 1.75


Painting flagpole on Common


and at Lynnfield Square


14.00


$ 37.65


CARE OF MUNICIPAL BUILDINGS TOWN HALL


Salaries


E. L. Phillips, Janitor $ 155.50


J. F. Smith, Janitor 7.50


L. F. Southworth, Janitor 152.75


$ 315.75


Other Expenses


Fuel $ 760.43


Light


97.86


89.


REPORT OF TOWN ACCOUNTANT


Janitors' supplies


19.09


Repairs


36.68


Insurance


362.40


Miscellaneous


1.39


$ 1,277.85


PRECINCT 2 HALL


Salary


Edward Pierce, Janitor ...


$ 180.00


Other Expenses


Fuel


$ 113.32


Light


55.63


Repairs


4.28


Insurance


144.00


Miscellaneous-Water charges .


9.00


$ 326.23


OLD TOWN HALL


Expenses


Labor, building driveway


$ 31.00


5.20


Repairs


$ 36.20


Total Payments


$ 8,224.54


Balance to Revenue


28.96


$ 8,253.50


$ 8,253.50


SUMMARY OF GENERAL GOVERNMENT ACCOUNT


Salaries


Expenses


Total


Selectmen


$ 700.00


$ 141.14


$ 841.14.


Town Accountant


600.00


256.57


856.57


Town Treasurer


500.00


165.69


665.69


Collector of Taxes


500.00


339.54


839.54


Assessors


927.00


364.95


1,291.95


Registration of Notes


14.00


14.00


Law Department


400.00


57.84


457.84


Town Clerk


290.00


28.47


318.47


Elections and Registration


556.00


209.66


765.66


Other


37.65


37.65


Town Hall


315.75


1,277.85


1,593.60


Precinct 2 Hall


180.00


326.23


506.23


Old Town Hall


36.20


36.20


$ 4,968.75 $ 3,255.79


$ 8,224.54


90


TOWN OF LYNNFIELD


PROTECTION OF PERSONS AND PROPERTY POLICE DEPARTMENT


CREDIT


Appropriation March 14, 1932, Art. 6 Refund


$ 5,150.00


7.90


$ 5,157.90


DEBIT


Salaries and Wages


Chief, A. G. Tedford


$ 420.00


Patrolman L. F. Pope


2,040.10


Patrolman E. H. Brown


1,902.90


Substitute Patrolmen


585.07


Special Police


49.90


$ 4,997.97


Fuel and Light


Fuel, Station 1


$ 19.46


Light, Station 1


46.76


$ 66.22


Maintenance of Buildings


Janitor's supplies


$


1.83


Other Expenses


Telephone, Station 1


$ 17.00


Telephone, Station 2


6.25


Telephone, Chief


8.00


Josiah Poeton, special service .


10.00


Miscellaneous


17.90


$ 59.15


Total Payments


$ 5,157.64


Balance to Revenue .


.26


$ 5,157.90


$ 5,157.90


FIRE DEPARTMENT CREDIT


Appropriation March 14, 1932, Art. 7


$ 4,000.00


Appropriation March 14, 1932, Art. 8


1,200.00


Transfer from Reserve Fund by Finance Committee


748.84


$ 5,948.84


$


32.47


Fuel, Station 2


91


REPORT OF TOWN ACCOUNTANT


DEBIT


Salaries and Wages


Chief, W. W. Moxham


$ 100.00


Supt. of Fire Alarm, W. W. Moxham


75.00


$ 175.00


House 1


Call Men


$ 300.00


Fires, care of equipment, etc.


239.00


Forest Fires


229.90


$ 768.90


House 2


Call Men


$ 335.00


Fires, care of equipment, etc.


560.35


Forest Fires


921.20


$


1,816.55


Fire Permits


$


54.90


Equipment


Ladderman's Belt


$ 4.50


Siren


37.50


Rope


3.44


Badges


15.47


$ 60.91


Maintenance and Repairs


Repairs of Motor Equipment .


$ 361.53


Gasoline and Oil


73.81


Fire Alarm Maintenance


436.33


Repairs to Chemical Tanks


177.25


Vitroil, A. H. Whidden & Son


50.70


Soda and Supplies, G. M. Roundy


40.57


Soda and Supplies, E. E. Harvey


132.80


Water, Lynnfield Water District All Other


31.66


·


$ 1,313.65


Hydrant Service


$ 1,200.00


Fuel and Light


House 1


Coal and Wood $ 18.50


House 2


Coal


113.31


Light and Power


35.65


$ 167.46


Maintenance of Buildings and Grounds House 1


Janitor, Howard Knowland $ 50.00


9.00


92


TOWN OF LYNNFIELD


Repairs of Grounds ..


31.00


Other maintenance ... 6.60


$ 87.60


House 2


Janitor, Edward Pierce


$ 120.00


Other Expenses


Stationery, Printing and Postage $ 25.50


Telephone, House 1


55.30


Telephone, House 2


29.65


Telephone, W. W. Moxham


.75


Telephone, J. A. Donovan ..


1.75


Repairs to H. F. Nesbitt's truck,


struck by Dodge


27.87


Medical services for Charles


Pratt, Jr.


22.00


Special services, Josiah Poeton


12.00


Misc. expense, W. W. Moxham


7.80


All Other


1.25


$ 183.87


Total Payments $ 5,948.84 $ 5,948.84


MOTH DEPARTMENT CREDIT


Appropriation Mar. 14, 1932, Art. 10


$ 1,360.09


Appropriation Mar. 14, 1932, Art. 13


350.00


$ 1,710.09


DEBIT


Labor


As per payrolls


$ 1,195:40


Other Expenses


Truck and auto hire


$ 377.50


Horse hire


40.00


Miscellaneous


15.60


$ 433.10


Total Payments


$ 1,628.50


Balance to Revenue


81.59


$ 1,710.09


$ 1,710.09


ELM TREE BEETLE CREDIT Appropriation Mar. 14, 1932, Art. 11 $ 200.00


93


REPORT OF TOWN ACCOUNTANT


DEBIT


Labor as per payrolls


$ 47.00


Other Expenses


Insecticides


$ 118.30


Team hire


17.50


Truck hire


5.00


All Other


8.23


$ 149.03


Total Payments


$ 196.03


Balance to Revenue


3.97


$ 200.00


$ 200.00


TREE WARDEN CREDIT


Appropriation Mar. 14, 1932, Art. 14 $ 500.00


DEBIT


Labor as per payrolls


$ 380.88


Other Expenses


Truck hire


113.44


All Other


5.50


Total Payments


$ 499.82


Balance to Revenue


.18


$ 500.00


$ 500.00


OTHER PROTECTION OF PERSONS AND PROPERTY CREDIT


Appropriation Mar. 14, 1932, Art. 9 $ 310.00


DEBIT INSPECTOR OF BUILDINGS


Salaries


R. O. Fraser, 3 months $ 37.50


Frank G. Winchester, 9 months 112.50


$ 150.00


Other Expenses


Transportation


$ 30.52


Telephone


.70


Postage


.94


Miscellaneous


.


1.40


$ 33.56


94


TOWN OF LYNNFIELD


SEALER OF WEIGHTS AND MEASURES


Salary


Minot H. Carter


$ 75.00


Other Expenses


Transportation $ 25.00


Supplies, Hobbs & Warren, Inc. 3.75


$ 28.75


Total Payments


$ 287.31


Balance to Revenue


22.69


-


HEALTH AND SANITATION CREDIT


Appropriation Mar. 14, 1932, Art. 15 $ 150.00


DEBIT BOARD OF HEALTH


General Administration


Salary, Board of Health


Archie L. Hayward $ 8.33


Walter H. Perry


8.33


George W. Peavey, 2 months 1.38


Joseph F. Smith, 10 months


6.96


$ 25.00


Printing and Advertising


$ 1.20


Signs "No Dumping"


3.50


Other Expenses Burying dog


1.00


INSPECTOR OF ANIMALS


Salary, Arthur W. Bryant $ 50.00


Expenses-Transportation


16.00


$ 66.00


INSPECTOR OF MILK


Salary, Arthur W. Bryant


$ 25.00


Total Payments


$ 121.70


Balance to Revenue


28.30


$ 150.00


$ 150.00


$ 310.00


$ 310.00


95


REPORT OF TOWN ACCOUNTANT


1


HIGHWAY DEPARTMENT HIGHWAY MAINTENANCE


CREDIT


Appropriation Mar. 14, 1932, Art. 16


$ 10,000.00


Transferred from Street Lighting


Appropriation by Art. 1, Spe-


cial Town Meeting, Dec. 19, 1932


458.16


Transferred from Reserve Fund ..


100.00


$ 10,558.16


DEBIT


Equipment


Ford truck


$ 893.00


Shovels, rakes, etc.


43.90


$ 936.90


General Expenses


Labor as per payrolls


$ 4,626.52


Truck hire


507.00


Auto and teams


217.63


Broken stone, gravel, etc.


283.58


Cold patch material


454.08


Oil and tarvia


1,983.73


Repairs of equipment


125.79


$ 8,198.33


Other Expenses


Use of steam roller


$ 54.04


Catch basin cover and grate


16.25


Dynamite and supplies


87.50


Gasoline, oil and supplies


163.26


Rent of gravel pit


20.00


Telephone


7.40


Road signs


26.00


All other


55.44


$ 429.89


$ 9,565.12


SNOW AND ICE REMOVAL


Labor as per payrolls


$ 223.52


Trucks plowing highways


$ 409.50


Trucks sanding, etc.


28.00


Teams plowing sidewalks


54.75


$ 492.25


96


TOWN OF LYNNFIELD


Equipment-Snow plow and shovels Other Expenses


$ 56.25


Repairs of equipment


$ 90.10


Auto hire


8.75


Cost of storing sand


20.00


State-Removing snow


86.84


$ 205.69


Total Payments


$ 10,542.83


Transfer to Revenue


15.33


$ 10,558.16


$ 10,558.16


SIDEWALK CONSTRUCTION


CREDIT


Transferred balance from Main St.


Construction Account as per


vote of Annual Town Meet-


ing, Mar. 14, 1932, Art. 17 ....


$ 1,699.43 1


DEBIT


Labor as per payrolls


$ 852.89


Materials


760.01


Auto hire


50.00


Other Expenses


Gasoline and oil


31.81


Total Payments


$ 1,694.71


Balance to Revenue


4.72


$ 1,699.43


$ 1,699.43


MAIN STREET CONSTRUCTION


CREDIT


Received from State


$ 1,542.27


Received from County


1,542.27


$ 3,084.54


Less Credit Balance, Jan. 1, 1932 ..


$ 1,060.86


$ 2,023.68


97


REPORT OF TOWN ACCOUNTANT


DEBIT


Final Payment on 1931 Contract .. $ 324.25


Balance transferred to Sidewalk Construction as per vote of Mar. 14, 1932, Art. 17


1,699.43


$ 2,023.68


$ 2,023.68


MOWING BUSHES ON HIGHWAYS


CREDIT


Appropriation Mar. 14, 1932, Art. 18


$ 250.00


Transferred from Reserve Fund ..


250.00


$ 500.00


DEBIT


Labor as per payrolls


$ 482.95


Other expenses


5.29


Total Payments


$ 488.24


Balance to Revenue


11.76


$ 500.00


$ 500.00


STREET LIGHTS


CREDIT


Appropriation Mar. 14, 1932, Art. 19


$ 3,650.00


Less amount transferred to High- way Dept., by Special Town Meeting, Dec. 19, 1932, Art. 1


458.16


$ 3,191.84


DEBIT


Prec. 1-Town of Reading


$ 1,849.52


Prec. 2-Peabody Elec. Light Plant


$ 1,342.32


Total Payments


$ 3,191.84


$ 3,191.84


98


TOWN OF LYNNFIELD


DEPARTMENT OF PUBLIC WELFARE


CREDIT


Appropriation Mar. 14, 1932, Art. 20


Transferred from Reserve Fund ..


$ 4,500.00 353.57


$ 4,853.57


DEBIT


General Administration


Salaries: Board of Public Welfare


Walter H. Perry


$ 25.00


Archie L. Hayward


25.00


George W. Peavey


4.16


Joseph F. Smith


20.84


$ 75.00


$


5.30


Printing and Stationery Relief by Town


Groceries and provisions


$ 693.40


Board and care


60.00


Payrolls for cash payments


358.50


All other


89.38


$ 1,201.28


Relief by City of Lynn


$ 336.99


OLD AGE ASSISTANCE


Payments authorized by Board of Public Welfare, as per payrolls


$ 3,235.00


Total Payments $ 4,853.57


$ 4,853.57


SOLDIERS' RELIEF


CREDIT


Transferred from Reserve Fund ..


$ 131.00


DEBIT


Payments authorized by Board of


Selectmen


$ 131.00


$ 131.00


$ 131.00


EDUCATION SCHOOL DEPARTMENT CREDIT Appropriation Mar. 14, 1932, Art. 21 $ 42,350.00


99


REPORT OF TOWN ACCOUNTANT


DEBIT


Payments for 1932 (For itemized


account see detailed report of School Committee)


$ 41,769.51


Balance to Revenue


580.49


$ 42,350.00


$ 42,350.00


LIBRARY DEPARTMENT


CREDIT


Appropriation Mar. 14, 1932, Art. 22 .


$ 500.00


Refund from Dog Tax, March 14,


1932, Art. 23


304.72


Income from Library Funds


282.39


$ 1,087.11


DEBIT


Salaries and Wages


Librarian-Main Library


$ 182.00


Librarian-Branch


182.00


Janitor-Main Library


69.00


Janitor-Branch


63.50


$ 496.50


Books and Periodicals


$


326.44


Fuel and Light


85.41


Buildings


Repairs


$ 31.95


Insurance


72.50


Supplies


2.55


$ 107.00


Other Expenses


Stationery and Printing


$ 6.81


Postage and Supplies


5.36


Rearranging Books-Branch


5.00


$ 17.17


Total Payments


$ 1,032.52


Balance to Revenue


54.59


$ 1,087.11


$ 1,087.11


100


TOWN OF LYNNFIELD


PARK DEPARTMENT CREDIT


Appropriation Mar. 14, 1932, Art. 24 $ 600.00


DEBIT


Labor as per payrolls


$ 384.70


Other Expenses


Use of Roller


$ 95.50


Horse hire


16.00


Truck hire


16.00


Lumber at Suntaug Park


48.05


Repairs to horse lawn mower . .


21.45


All other


18.14


$ 215.14


Total Payments


$ 599.84


Balance to Revenue


.16


$ 600.00


$ 600.00


UNCLASSIFIED ESSEX COUNTY SANITARIUM


CREDIT


Appropriation Mar. 14, 1932, Art. 26


$ 835.13 Maintenance


Appropriation Mar. 14, 1932, Art. 27


Construction


15.36


$ 850.49


DEBIT


Paid County Treasurer $ 850.49


$ 850.49


$ 850.49


COUNTY CHARGES


CREDIT


Assessment by County of Essex-


County Tax


Assessment for Dog Taxes


$ 4,457.96 273.00


101


REPORT OF TOWN ACCOUNTANT


DEBIT


Payments to County Treasurer ...


$ 4,730.96


$ 4,730.96


$ 4,730.96


STATE CHARGES CREDIT


Assessment for State Tax


$ 4,680.00


Auditing Municipal Accounts


541.87


Assessment for Old Age Assistance Taxes


555.00


Other Assessments


12.59


$ 5,789.46


DEBIT


Payments to State Treasurer


. .


$ 5,789.46


$ 5,789.46


$ 5,789.46


MEMORIAL DAY


CREDIT


Appropriation, Mar. 14, 1932, Art. 25 $ 200.00


DEBIT


Paid Post 131, American Legion*


$ 200.00


$ 200.00


$ 200.00


*For itemized account see report of Memorial Day Committee.


SCHOOL HOUSING COMMITTEE


CREDIT


Appropriation, Mar. 14, 1932, Art. 43 $ 100.00


DEBIT


Paid Charles G. Loring for plans ..


Balance to Revenue


$ 50.00 50.00


$ 100.00


$ 100.00


102


TOWN OF LYNNFIELD


SPECIAL INDEMNITY PAYMENTS


CREDIT


Appropriation, Mar. 14, 1932, Art. 32


$ 887.21


DEBIT


Payment to Compensation Fund ..


$ 887.21


$ 887.21


$ 887.21


INTEREST


CREDIT


Appropriation, Mar. 14, 1932, Art. 30


$ 3,000.00


Transfers from Reserve Fund by Finance Committee


1,496.19


$ 4,496.19


DEBIT


Temporary Loans


Security Trust Co., payments $ 1,672.92


Estabrook & Co., payments 546.39


Elmer H. Bright & Co., payments


1,259.38 $ 3,478.69


.


General Loans


Wakefield Trust Co., payments ..


1,017.50


Total Payments $ 4,496.19


$ 4,496.19


MUNICIPAL INDEBTEDNESS TEMPORARY LOANS


CREDIT


Balance Outstanding Jan. 1, 1932 .. Anticipation of Revenue


$ 25,000.00


From Estabrook & Co.


10,000.00


From Elmer H. Bright & Co.


25,000.00


From Security Trust Co.


55,000.00


$115,000.00


DEBIT


Payments


To Estabrook & Co. $ 10,000.00 To Elmer H. Bright & Co .. 25,000.00


103


REPORT OF TOWN ACCOUNTANT


To Security Trust Co. 50,000.00


$ 85,000.00


Balance outstanding Dec. 31, '32


30,000.00


$115,000.00


$115,000.00


MATURING DEBT


CREDIT


Appropriation, Mar. 14, 1932, Art. 31 $ 9,000.00


DEBIT


Payments to Wakefield Trust Co .:


Town Hall Addition


$ 2,000.00


Center School Addition


1,000.00


Main Street Construction-1928.


2,000.00


Main Street Construction-1929.


2,000.00


Main Street Construction-1931.


2,000.00


Total Payments $ 9,000.00


$ 9,000.00


CEMETERY DEPARTMENT CREDIT


Appropriation, Mar. 14, 1932, Art. 29


$ 600.00


DEBIT


Labor, as per payrolls


$ 505.25


Other Expenses


Tools


$ 2.00


Grave cloth


10.50


All other


9.75


$ 22.25


Total payments


$ 527.50


Balance to Revenue


72.50


$ 600.00


$ 600.00


AGENCY, TRUST AND INVESTMENT FUNDS CREDIT


Withdrawn from Cemetery Funds.


$ 382.75


Withdrawn from Compensation Fd.


85.20


Refund on Edgar H. Brown's Ac-


cident


200.00


$ 667.95


104


TOWN OF LYNNFIELD


DEBIT


Edgar H. Brown, payments in lieu of Salary


$ 200.00


Lewis F. Pope, payments in lieu of Salary $ 74.20


Richard Dutton, M. D., medical service for Lewis F. Pope 11.00


. .


85.20


Cemetery Trust Funds


Payments for Care of Lots-1932


382.75


Total Payments $ 667.95 $ 667.95


REFUNDS AND TRANSFERS


CREDIT


Errors, account of State Audit ...


Received from School Department


$ 97.19 683.50


DEBIT


Refunds


Taxes of 1930 and 1931 $ 12.78


M. V. Excise Taxes of 1930 7.92


M. V. Excise Taxes of 1931


26.26


M. V. Excise Taxes of 1932


43.23


Excess and Deficiency


7.00


$ 97.19


Transfers


Mass. Teachers' Retirement Fund


683.50


Total Payments ... .....


$ 780.69


$ 780.69


GRAND SUMMARY OF PAYMENTS


General Government


Salaries and Wages


$


4,968.75


Expenses


3,255.79


Total


$ 8,224.54


Protection of Persons and Property


Police Department $ 5,157.64


Fire Department, inc. Hydrant Rental 5,948.84


Moth Department 1,628.50


105


REPORT OF TOWN ACCOUNTANT


Elm Tree Beetles


196.03


Tree Warden


499.82


Other Protection of Persons and Property


287.31


Total


$ 13,718.14


Health and Sanitation


Board of Health


$ 30.70


Inspector of Animals


66.00


Inspector of Milk


25.00


Essex County Sanitarium


850.49


$ 972.19


Highway Department


Maintenance


$ 9,565.12


Snow and Ice Removal


977.71


Sidewalk Construction


1,694.71


Main Street Construction


324.25


Mowing Bushes on Highways


488.24


Street Lighting


3,191.84


Total


$ 16,241.87


Department of Public Welfare


Welfare


$ 1,618.57


Old Age Assistance


3,235.00


Soldiers' Relief


131.00


Total


$ 4,984.57


Education


Schools


$ 41,769.51


Libraries


1,032.52


School Housing Committee


50.00


Total


$ 42,852.03


Recreation


Parks


$ 599.84


Unclassified


Memorial Day


$ 200.00


Special Indemnity Payments


887.21


County Dog Tax


273.00


Total


$ 1,360.21


Cemeteries


$ 527.50


Municipal Indebtedness


Anticipation of Revenue Loans


General Loans paid from Rev-


$ 85,000.00


106


TOWN OF LYNNFIELD


enue


9,000.00


Total


$ 94,000.00 $ 4,496.19


Agency, Trust and Investment


Taxes-State


$ 5,789.46


Taxes-County


4,457.96


Trust Funds-Compensation


285.20


Trust Funds-Cemetery Perpet-


ual Care


382.75


Total


$ 10,915.37


Refunds and Transfers


Refunds, taxes and assessments


$ 97.19


Transfers, Teachers' Retirement Fund


683.50


Total


$ 780.69


$199,673.14


Payment of 1931 Bills


Town of Wakefield-Tuition 1931


6,248.00


Total


$205,921.14


Unpaid Bills


Town of Wakefield-Tuition 1932


$ 5,577.00


Total payments by Treasurer


$200,344.14


Balance, Cash on hand Dec. 31, '32


$ 5,705.90


$206,050.04


DETAIL OF BALANCE SHEET ACCOUNTS


Assets


TAXES, PROPERTY-1929


Balance set up by audit


$ 96.19


Payments reported by Collector


$ 46.99


Abatements by Assessors


23.96


Balance Outstanding Dec. 31, 1932


25.24


$ 96.19


$ 96.19


Interest


107


REPORT OF TOWN ACCOUNTANT


TAXES, PROPERTY-1930 $ 6,878.63


Outstanding, Jan. 1, 1932.


Refunds and adjustments account audit


89.54


Payments reported by Collector


$ 4,769.08


Abatements by Assessors


31.85


Balance Outstanding Dec. 31, 1932


2,167.24


$ 6,968.17 $ 6,968.17


TAXES, PROPERTY-1931


Outstanding Jan. 1, 1932.


$ 35,570.07


Refunds and Adjustments account audit


14.38


Commitments in excess of detail list


$ 3.54


Abatements by Assessors


159.82


Payments reported by Collector ...


21,284.00


Balance outstanding Dec. 31, 1932


14,137.09


$ 35,584.45


$ 35,584.45


TAXES, PROPERTY-1932


Commitments to Collector


$ 85,725.09


Abatements by Assessors


$ 413.20


Payments reported by Collector.


47,827.00


Balance Outstanding Dec. 31, 1932


37,484.89


$ 85,725.09


$ 85,725.09


TAXES, POLL-1929


Outstanding Jan. 1, 1932


$ 4.00


Transferred to 1929 Property Tax


Account Audit


$ 4.00


$ 4.00


$ 4.00


TAXES, POLL-1930


Outstanding Jan. 1, 1932.


$ 30.00


Adjustments account audit


8.00


Abatements by Assessors


$ 30.00


Balance outstanding Dec. 31, 1932.


8.00


$ 38.00


$ 38.00


108


TOWN OF LYNNFIELD


TAXES, POLL-1931


Outstanding Jan. 1, 1932


Adjustment account audit


$ 78.00 2.00


Abatements by Assessors


$ 18.00


Payments reported by Collector ...


4.00


Balance outstanding Dec. 31, 1932.


58.00


$ 80.00


$ 80.00


TAXES, POLL-1932


Commitments to Collector $ 1,116.00


Payments reported by Collector ...


$ 912.00


Balance outstanding Dec. 31, 1932.


204.00


$ 1,116.00


$ 1,116.00


MOTH ASSESSMENT-1929


Outstanding Jan. 1, 1932


$ .25


Payment reported by Collector


$ .25


$ .25


$ .25


MOTH ASSESSMENT-1930


Outstanding Jan. 1, 1932


$ 6.25


Payments reported by Collector ...


$ 2.50


Balance outstanding Dec. 31, 1932.


3.75


$ 6.25


$ 6.25


MOTH ASSESSMENT-1931


Outstanding, Jan. 1, 1932


$ 10.50


Adjustment account audit


2.75


Payments reported by Collector ...


$ 4.75


Balance Outstanding Dec. 31, 1932


8.50


$ 13.25


$ 13.25


MOTH ASSESSMENT-1932


Commitment to Collector


$ 49.50


Payments reported by Collector ..


$ 7.00


Balance outstanding Dec. 31, 1932


42.50


$ 49.50 $ 49.50


1


REPORT OF TOWN ACCOUNTANT


109


MOTOR VEHICLE EXCISE TAX-1929


Outstanding Jan. 1, 1932


$ 642.53


Net Adjustment % audit


$ 71.55


Balance outstanding Dec. 31, 1932


570.98


$ 642.53


$ 642.53


MOTOR VEHICLE EXCISE TAX-1930


Outstanding Jan. 1, 1932


$ 1,109.71


Refunds and Adjustments % audit


10.72


Abatements by Assessors


$ 13.51


Payments reported by Collector ..


29.40


Balance outstanding Dec. 31, 1932


1,077.52


$ 1,120.43


$ 1,120.43


MOTOR VEHICLE EXCISE TAX-1931


Outstanding Jan. 1, 1932


$ 1,483.44


Refunds and Adjustments % audit


31.60


Abatements by Assessors


23.39


Payments reported by Collector .


594.30


Balance outstanding Dec. 31, 1932


897.35


$ 1,515.04


$ 1,515.04


MOTOR VEHICLE EXCISE TAX-1932


Commitments to Collector


$ 5,057.33


Refunds % audit


43.23


Abatements by Assessors


$ 151.73


Payments reported by Collector . . .


3,485.90


Balance outstanding Dec. 31, 1932


1,462.93


$ 5,100.56 $ 5,100.56


OLD AGE ASSISTANCE TAX-1931


Outstanding Jan. 1, 1932


$ 48.00


Adjustments % audit


1.00


Cash received from State


$ 17.00


Payments reported by Collector


6.00


Balance outstanding Dec. 31, 1932


26.00


$ 49.00 $ 49.00


110


TOWN OF LYNNFIELD


OLD AGE ASSISTANCE TAX-1932


Commitments to Collector


$ 568.00


Payments reported by Collector . . Balance outstanding Dec. 31, 1932


$ 462.00


106.00


$ 568.00


$ 568.00


TAX TITLES


Outstanding Jan. 1, 1932


$ 422.02


Balance outstanding Dec. 31, 1932


$ 422.02


$ 422.02


$ 422.02


LIABILITIES AND RESERVES OVERLAY-1929-PROPERTY TAX


Transferred from Overlay Reserve


to cover outstanding taxes % audit


$ 96.19


Abatements by Assessors


$ 23.96


Balance Dec. 31, 1932


72.23


$ 96.19


$ 96.19


OVERLAY-1930-PROPERTY TAX


Balance Jan. 1, 1932


$ 979.44


Adjustments % audit


74.74


Abatements by Assessors


$ 61.85


Balance Dec. 31, 1932


992.33


$ 1,054.18


$ 1,054.18


OVERLAY-1931-PROPERTY TAX


Balance Jan. 1, 1932


$ 1,635.59


Abatements by Assessors


$ 177.82


Balance Dec. 31, 1932


1,457.77


$ 1,635.59


$ 1,635.59


OVERLAY-1932-PROPERTY TAX


Excess Assessment by Assessors ....


$ 1,904.79


111


REPORT OF TOWN ACCOUNTANT


Abatements by Assessors


$ 413.20


Balance Dec. 31, 1932


1,491.59


$ 1,904.79


$ 1,904.79


OVERLAY SURPLUS


Balance Jan. 1, 1932


$ 6,115.36


Transferred to 1929 Overlay


$ 96.19


Transferred to Reserve Fund, Mar.


14, 1932, Art. 28


1,500.00


Balance Dec. 31, 1932


4,519.17


$ 6,115.36


$ 6,115.36


MOTOR VEHICLE EXCISE TAX REVENUE


Balance Jan. 1, 1932


$ 3,235.68


Excise Tax of 1932


5,057.33


Net Adjustments % audit


$ 22.90


Abatements by Assessors


151.73


Receipts during 1932


4,109.60


Balance Dec. 31, 1932


4,008.78


$ 8,293.01


$ 8,293.01


SPECIAL ASSESSMENT REVENUE


Balance Jan. 1, 1932


$ 17.00


Adjustment % audit


2.75


Moth Assessment of 1932


49.50


Receipts during 1932


$ 14.50


Balance Dec. 31, 1932


54.75


$ 69.25


$ 69.25


TAX TITLES REVENUE


Balance Jan. 1, 1932


. .


$ 422.02


Balance Dec. 31, 1932


. .


$ 422.02


$ 422.02


$ 422.02


EXCESS AND DEFICIENCY


Balance Jan. 1, 1932


$ 13,328.27


Net Adjustments % audit


License Collections of 1931 not pre-


1.29


112


TOWN OF LYNNFIELD


viously reported


91.00


Transfer to Reserve Fund, Dec. 19,


1932, Art. 2


$ 2,000.00


Unexpended balance from Reserve Fund


420.40


To balance revenue accounts


3,954.55°


Balance Dec. 31, 1932


15,795.51


$ 17,795.51


$ 17,795.51


TEMPORARY LOANS


Balance Jan. 1, 1932


$ 25,000.00 90,000.00


Revenue Loans during 1932


Payment of Loans by Treasurer during 1932


$ 85,000.00


Balance Dec. 31, 1932


30,000.00


$115,000.00


$115,000.00


UNPAID WARRANTS


Town of Wakefield-High School


Tuition, 1932


$ 5,577.00


Balance Dec. 31, 1932


$ 5,577.00


$ 5,577.00


$ 5,577.00


COLLECTOR'S CASH OVERAGE


To set up overpayment % audit ..


$ 107.76


Receipts of Treasurer during 1931 not previously reported ..


$ 91.00


Balance Dec. 31, 1932


16.76


$ 107.76


$ 107.76


DETAIL OF BONDED DEBT OUTSTANDING


Purpose of Indebtedness Centre School Addition


Balance Out- standing Jan. 1, 1932 $ 3,000.00


Payments 1932 $ 1,000.00 2,000.00


Balance Out- standing Dec. 31, 1932 $ 2,000.00 8,000.00


Town Hall Addition


10,000.00


Rebuilding Main Street, 1928


2,000.00


2,000.00


Rebuilding Main Street, 1930


4,000.00


2,000.00


2,000.00


Rebuilding Main Street, 1931


8,000.00


2,000.00


6,000.00


$27,000.00


$ 9,000.00


$18,000.00


113


REPORT OF TOWN ACCOUNTANT


TRUST FUND ACCOUNTS


Name of Fund


Balance on hand Jan. 1, 1932 $ 2,345.55


Income 1932 101.78


Payments 1932


Balance on hand Dec. 31, 1932 $ 2,447.33


Mary U. Nash Imp. Fund


Compensation Fund


1,990.58


971.17


$ 85.20


2,876.55


Legion Memorial Fund


948.15


38.30


986.45


G. L. Hawkes Library Fund


500.00


18.75


18.75


500.00


Mary U. Nash Library Fund


1,000.00


45.00


45.00


1,000.00


G. N. Blake Library Fund


4,000.00


205.00


205.00


4,000.00


Adelia J. Clough Library Fund


300.00


13.64


13.64


300.00


Cemetery Trust Funds


10,174.95


629.90


382.75


10,422.10


$21,259.23


$ 2,023.54 $ 750.34


$22,532.43


* Includes repayment of $887.21 voted Mar. 14, 1932, Article 32.


¿ Includes one new endowment of $200.00.


Note: For further detail of these accounts see report of the Town Treasurer.


1


$


TOWN OF LYNNFIELD BALANCE SHEET, DECEMBER 31, 1932 GENERAL ACCOUNTS


ASSETS


LIABILITIES AND RESERVES


Cash on hand, December 31, 1932 .. Accounts Receivable :


$ 5,705.90


Overlays-Reserved for Abatement of Taxes $ 72.23


Levy of 1929


Levy of 1930


992.33


Levy of 1931


1,457.77


Levy of 1932


1,491.59


Levy of 1931-Property


14,137.09


Levy of 1932-Property


37,484.89


Reserve Fund-Overlay Surplus Revenue Reserved until collected


Levy of 1930-Poll


$ 8.00


Motor Vehicle Excise Taxes $ 4,008.78


Levy of 1931-Poll


58.00


Special Assessment-Moth 54.75


Levy of 1932-Poll


204.00


Tax Titles 422.02


$ 270.00


Moth Assessments


Surplus Revenue


Levy of 1930


$ 3.75


Excess and Deficiency


15,795.51


Levy of 1931


8.50


Temporary Loans


30,000.00


Levy of 1932


42.50


Unpaid Bills


Town of Wakefield-Tuition, 1932


5,577.00


Motor Vehicle Excise Taxes


Levy of 1929


$ 570.98


Levy of 1930


1,077.52


Levy of 1931


897.35


Levy of 1932


1,462.93


$ 4,008.78


Special State Tax: Old Age


Levy of 1931


$ 26.00


Levy of 1932


106.00


$ 132.00


Tax Titles


$ 422.02


$64,407.91


114


TOWN OF LYNNFIELD


$64,407.91


-


Taxes


Levy of 1929-Property $ 25.24


Levy of 1930-Property


2,167.24


$ 4,013.92 4,519.17


$53,814.46


$ 4,485.55


$


54.75


Collector's Cash Overage 16.76


Net Bonded Debt, Dec. 31, 1932 ....


DEBT ACCOUNTS $18,000.00


Centre School Loan Town Hall Loan


$ 2,000.00


8,000.00


Main Street Construction Loans


8,000.00


$18,000.00


$18,000.00


TRUST ACCOUNTS


Mary U. Nash Improvement Fund ..


$ 2,447.33


December 31, 1932


$22,532.43


Compensation Fund-Liability


2,876.55


Legion Memorial Fund


986.45


George L. Hawkes Library Fund


500.00


Mary U. Nash Library Fund


1,000.00


George N. Blake Library Fund


4,000.00


Adelia J. Clough Library Fund


300.00


85 Cemetery Trust Funds


10,422.10


$22,532.43


$22,532.43


REPORT OF TOWN ACCOUNTANT


Trust Funds: Cash and Securities


115


116


TOWN OF LYNNFIELD


ACCOUNTANT'S CERTIFICATE


The cash deposits and securities in the various Trust Funds are as stated in the Treasurer's Report.


The books of the Town agree with the cash receipts as reported by the Treasurer and the Treasurer states that all bills, from the various departments, have been paid, except as stated in the balance sheet.




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