Town of Lynnfield, Essex County, Commonwealth of Massachusetts, annual report 1931-1940, Part 40

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 40


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Reconstruction on Salem St.


$ 2,500.00


Received from State


3,289.97


Received from County


2,193.05


Appropriation June 15, 1936, Art. 1,


for Resurfacing Shoulders


on Salem Street $ 2,500.00


Received From State


3,450.22


Received from County


2,299.87


Total Credits


$ 16,233.11


DEBIT RECONSTRUCTION OF SALEM STREET Contract No. 5455


Labor, as per payrolls $ 3,246.24


Truck Hire


L. H. Twiss $ 12.50


W. E. Wilkinson 467.30


M. H. Carter 67.00


$ 546.80


Tools, etc.


Use of Shovel, and Operator- W. E. Wilkinson


$ 666.00


Rental of Roller - Buffalo- Springfield Roller Co. 450.00


Other Tools


49.71


Sharpening Tools


13.75


$ 1,179.46


106


TOWN OF LYNNFIELD


Materials and Supplies


Culverts and Drain Pipe


$ 335.63


Sand, Gravel and Loam


37.47


Broken Stone


1,514.68


Brick for Catch Basins


72.00


Catch Basin Frames and Grates


114.50


Asphalt and Bituminous Mixt. ..


1,171.29


Cement


33.60


Gasoline and Oil for Trucks .


110.24


Stock Fence


73.20


All Other


11.50


$ 3,474.11


Total Salem St. Reconstruct. $ 8,446.61


RESURFACING SHOULDERS ON SALEM STREET


Contract No. 5560


Labor, as per payrolls


$4,138.01


Truck Hire


W. E. Wilkinson $ 164.50


M. H. Carter


348.25


$ 512.75


Tools, etc.


Use of Shovel and Operator- W. E. Wilkinson $ 243.25


Use of Compressor and Operator Charles Doyle 334.96


Rental of Roller - Buffalo-


Springfield Roller Co. 225.00


Lanterns and Globes


21.45


Rental of Stone Gigger-M. H. Carter


10.00


Sharpening Tools


35.55


$ 870.21


Materials and Supplies


Culvert and Drain Pipe $ 368.41


Sand and Gravel Delivered- W. E. Wilkinson 348.85


Essex Sand & Stone Co.


7.43


Broken Stone 993.28


Brick for Catch Basins 48.00


Catch Basins, Frames and Grates


130.50


107


REPORT OF TOWN ACCOUNTANT


Cement


24.00


Asphalt and Bituminous Mixt. ..


1,191.46


Gasoline and Oil for Trucks . .


226.31


Dynamite and Exploders


34.51


All Other


12.07


$ 3,384.82


Total Resurfacing Shoulders .


$ 8,905.79


Total Payments


$ 17,352.40


$ 16,233.11


Bal. due from State and County


$ 1,119.29


$ 17,352.40


$ 17,352.40


STREET LIGHTING


CREDIT


Appropriation Mar. 9, 1936, Art. 14


$ 3,675.00


DEBIT


Town of Reading, Pre. 1


$ 2,281.56


Peabody Electric Light Dept. Pre. 2


1,392.00


Total Payments


$ 3,673.56


Balance trans. to Revenue


1.44


$ 3,675.00


$ 3,675.00


DEPARTMENT OF PUBLIC WELFARE


CREDIT


Appropriation Oct. 14, 1935, Art. 2


Appropriation Mar. 9, 1936, Art. 15


$ 2,000.00 10,000.00


$ 12,000.00


DEBIT


General Administration


Salaries


Clarence A. Studley, 1 year .. $ 16.66


George W. Peavey, 1 year 16.66 . . James D. McNamara, 2 mos. .. 2.78


Everett S. Webster, 10 mos. 13.90


$ 50.00


108


TOWN OF LYNNFIELD


George W. Peavey, clerk


Stationery and Postage


All Other


Rental of Commissary at Salem


for Surplus Commodities . 12.00


Telephone 4.32


Boxes and Bags for Surplus Commodities 3.75


Transporting Surplus Com-


2.00


$ 22.07


Relief by Town


Groceries and Provisions $ 664.25


Coal, Wood and Oil 295.49


Board and Care


1,084.08


Medicine and Medical Attend. .


309.75


Rent and Lights


238.00


State Institutions


57.00


Cash Grants to Individuals


1,825.00


Labor by Welfare Recipients


30.00


$ 4,503.57


Relief by Others


Town of Stoneham


$ 29.80


Town of Lexington


49.00


$ 78.80


Mothers' Aid by Town


395.00


Total Public Welfare


$ 5,107.71


OLD AGE ASSISTANCE - ASSISTANCE


CREDIT


Received from State-Federal Grants $ 2,421.15


DEBIT


Cash Grants to Individuals as per


payrolls $ 7,479.60


Board and Care 8.00


Other Cities and Towns


173.33


$ 7,660.93


50.00 8.27


modities


109


REPORT OF TOWN ACCOUNTANT


OLD AGE ASSISTANCE - ADMINISTRATION


CREDIT


Received from State-Federal Grants


$ 80.66


DEBIT


Salary-George W. Peavey, Clerk .. $ 50.00


Stationery and Postage 6.90


$ 56.90


Total Payments


$ 12,825.54


$ 14,501.81


Balance of Old Age Assistance


-Administration to 1937 . .


23.76


Balance trans. to Revenue


1,652.51


$ 14,501.81


$ 14,501.81


SOLDIERS' RELIEF


CREDIT


Transferred from Reserve Fund . .


$ 1,454.27


DEBIT


Cash Grants to Veterans


$ 70.00


Cash Grants to Veterans' dependents 1,009.00


$ 1,079.00


Other Expenses


Fuel


$ 44.18


Groceries and Provisions


155.99


Clothing


16.40


Medicine and Medical Attend. .


158.70


$ 375.27


Total Payments


$ 1,454.27


$ 1,454.27


EDUCATION SCHOOL DEPARTMENT


CREDIT


Appropriation Mar. 9, 1936, Art. 16 $ 40,000.00


110


TOWN OF LYNNFIELD


DEBIT


Payments for 1936 (For itemized ac-


count see Report of School Committee)


$ 39,986.51


Balance trans. to Revenue


13.49


$ 40,000.00


$ 40,000.00


LIBRARY DEPARTMENT


CREDIT


Appropriation Mar. 9, 1936, Art. 17


$ 800.00


Refund from County for Dog Li-


censes, Mar. 9, 1936, Art. 18


313.19


Income from Library Trust Funds ..


258.85


$ 1,372:04


DEBIT


Salaries


Librarians


Elizabeth W. Green-Main $ 185.50


Sylvia A. Maynard-Branch 185.50


Janitors


C. W. Pierce-Main 79.50


Sylvia A. Maynard-Branch


53.00


Ernest S. Nugent-Branch


2.50


$ 506.00


Books and Periodicals


Books-Main


$ 209.20


Books-Branch


245.43


Periodicals-Main


20.50


Periodicals-Branch


16.00


$ 491.13


Binding


Books-Branch


$ 50.00


Fuel and Light


Fuel-Main


$ 44.80


Fuel-Branch


34.56


Light-Main


13.85


Light-Branch


4.80


- -


$ 98.01


111


REPORT OF TOWN ACCOUNTANT


Buildings


Repairs-Main


$ 71.35


Repairs-Branch


38.92


Insurance-Main


26.70


Insurance-Branch


48.25


$ 185.22


Other Expenses


Stationery and Printing


$ 10.29


Work on Books in connection


WPA Project-Main


Edith W. Bush


12.13


Elizabeth W. Green


15.00


All Other


4.23


$ 41.65


Total Payments


$ 1,372.01


$ 1,372.04


Balance trans. to Revenue


.03


$ 1,372.04


$ 1,372.04


REPAIRS TO CENTRE LIBRARY


CREDIT


Appropriation Mar. 9, 1936, Art. 30


$ 350.00


DEBIT


Repairs to Roof-Charles A. Smith as per contract


$ 315.00


Other Repairs


Hugh J. Morgan


28.00


Miscellaneous


.60


Total Payments


$ 343.60


Balance trans. to Revenue


6.40


$ 350.00


$ 350.00


RECREATION PARK DEPARTMENT


CREDIT


Appropriation March 9, 1936, Art. 19


$ 600.00


Transferred from Reserve Fund ...


16.66


$ 616.66


112


TOWN OF LYNNFIELD


DEBIT


Labor as per payrolls


$ 354.00


Equipment


Tennis Tapes-Suntaug


10.38


Loam for Suntaug Park


W. E. Wilkinson


67.50


Teams-Suntaug Park


E. M. Fletcher


12.38


Playground Instructors


Frank H. McDuffee-Suntaug $ 75.00


James H. Savage-Centre 30.00


$ 105.00


All Other


Suntaug-Grass Seed


$ 39.90


Suntaug-Gasoline 2.75


Suntaug-Grade Stakes


5.00


Common-Fertilizer


7.00


Common - Sharpening Lawn


Mowers


4.75


Common-Paint for Flag Pole .


6.00


Common-Other


2.00


$ 67.40


Total Payments $ 616.66


$ 616.66


UNCLASSIFIED MEMORIAL DAY


CREDIT


Appropriation March 9, 1936, Art. 20 DEBIT


Payment (For itemized account see report of Memorial Day Com- mittee) $ 175.00


$ 175.00


$ 175.00


$ 175.00


GOVERNMENT AND RELIEF PROJECTS (Spent in conjunction with W. P. A. Projects)


CREDIT Appropriation Oct. 14, 1935, Art. 1 .. $ 2,000.00 2,000.00


Appropriation March 9, 1936, Art. 26


$ 4,000.00


113


REPORT OF TOWN ACCOUNTANT


DEBIT


Administration


Salary


Wesley W. Munroe, Co-ordinator $ 1,314.60


Other Administration


Rental of typewriter


35.00


Telephone


6.20


Office Supplies


8.29


All Other


9.55


$


1,373.64


Project No. 107-Painting Branch Library-1935 Labor, W. H. Griffith $ 5.88


Project No. 548-Lynbrook Road


Labor, as per payrolls


$ 416.25


Materials


Gasoline, Kerosene, etc.


26.41


Cement


206.20


Sand, Gravel and Stone Dust


98.49


Lamp Black


10.75


Calcium Chloride


7.00


Loam


33.00


All Other


3.29


$ 801.39


Project 1941-Farm to Market Roads Labor, as per payrolls $ 311.75


Materials


Gasoline and Oil


58.32


Gravel-W. E. Wilkinson


177.00


Brick


12.00


Tarvia


137.68


All other


3.80


Truck Hire


M. H. Carter


84.00


W. E. Wilkinson


84.00


Tools


1 Dozen Picks


21.00


Lanterns


4.50


All Other


Sharpening Tools


8.50


-


$ 902.55


114


TOWN OF LYNNFIELD


Project No. 3047-Painting Centre Library


Materials


Paint, Brushes, etc. $ 65.06


Sponges


4.00


All Other


1.55


$ 70.61


Project No. 3173-Munroe Street Drainage


Labor, as per payrolls $ 10.50


Materials


Gasoline and oil


1.55


$ 12.05


Project No. 5930-Repairing Chemical House No. 2 Labor, as per payrolls $ 61.80


Materials


Cement, Lumber, etc. 68.25


Iron Bars 18.88


Sand and Stone


28.25


Tin and labor covering door jams 16.60


Rewiring-Labor and Stock 70.15


All Other


6.38


$ 270.31


Project No. 8191-Suntaug Park Improvement Labor, as per payrolls $ 182.50


Materials


Guard Rail, Cement Posts, Gate


and installing same


137.47


Gasoline and Oil


16.39


Lime, Cement and Sand


17.50


Lamp Black


1.80


All Other


2.70


Truck


Trucking Cement Posts


11.25


Tools


9.98


Other Expense


Sharpening Tools


11.00


$ 390.59


Tree Project-L. H. Twiss


Tools


Tree Pruners $ 10.00


115


REPORT OF TOWN ACCOUNTANT


All Other Sharpening Tools . . 2.00


$ 12.00


Total Payments


$ 3,839.02


Balance transferred to 1937


160.98


$ 4,000.00


$ 4,000.00


RESERVE FUND


CREDIT


Appropriation March 9, 1936, Art. 22


$ 3,000.00


DEBIT


Transfers to Appropriation Accounts on Authority of Finance Com- mittee


$ 2,199.11


Balance transferred to Revenue


800.89


$ 3,000.00


$ 3,000.00


CEMETERY DEPARTMENT


CREDIT


Appropriation March 9, 1936, Art. 23 $ 650.00


DEBIT


Labor, as per payrolls


$ 532.15


Other Expenses


Loam-W. E. Wilkinson


$ 29.00


Teams


14.00


Lumber


2.50


Fertilizer


34.41


Grass Seed


22.00


Lowering Straps


3.06


Tin Boxes for Cards


5.00


All Other


7.40


$ 117.37


Total Payments


$ 649.52


Balance trans. to Revenue


.48


$ 650.00 $ 650.00


116


TOWN OF LYNNFIELD


PURCHASE OF LAND FOR CEMETERY PURPOSES CREDIT


Appropriation March 9, 1936, Art. 32


$ 200.00


DEBIT


Paid Frank H. Thorndike as option


for Purchase of Land


$ 200.00


$ 200.00


$ 200.00


INTEREST


CREDIT


Appropriation March 9, 1936, Art. 25


$ 500.00


DEBIT


Payments on Temporary Loans


Merchants Nat. Bank, Boston .


$ 64.31


First Nat. Bank, Reading 75.31


$ 139.62


Payments on General Loans


Town Hall Addition


$ 37.50


Fire Department Equipment 95.50


$ 133.00


Total Payments


$ 272.62


Balance trans. to Revenue


227.38


$ 500.00 $ 500.00


MUNICIPAL INDEBTEDNESS TEMPORARY LOANS


CREDIT


Balance outstanding Jan. 1, 1936 ..


$ 25,000.00


Receipts-Notes in Anticipation of Revenue First National Bank, Reading


60,000.00


Merchants Nat. Bank, Boston . .


15,000.00


$100,000.00


DEBIT


Payment of Notes


First National Bank, Reading . Balance outstanding Dec. 31, 1936


$ 70,000.00


30,000.00


$100,000.00


$100,000.00


117


REPORT OF TOWN ACCOUNTANT


GENERAL LOANS-MATURING DEBT


CREDIT


Appropriation March 9, 1936, Art. 24


$ 4,000.00


DEBIT


Payments


Town Hall Addition


$ 2,000.00


Fire Dept. Pumping Engine


2,000.00


Total Payments


$ 4,000.00 $ 4,000.00


AGENCY, TRUST AND INVESTMENT AGENCY


CREDIT


Received from Teachers for Teach- ers' Retirement Fund $ 686.20


Received from Town Clerk for Dog Licenses


546.20


Transferred from Revenue for State


and County Taxes


11,062.46


$ 12,294.86


DEBIT


Payments


Mass. Teachers' Retirement


Board


$ 686.20


County of Essex-Dog Licenses.


546.20


County of Essex-County Tax .


5,425.21


Commonwealth


State Tax


$ 5,600.00


State Parks and Reservations 37.25


$ 5,637.25


Total Payments


$ 12,294.86


$ 12,294.86


TRUST


CREDIT


Withdrawals from Cemetery Funds $ 359.25


Withdrawal from Compensation


Fund


19.14


118


TOWN OF LYNNFIELD


Withdrawal from Mary U. Nash Town Improvement Fund . . Interest and Dividends on Library Trust Funds 285.85


Receipts for establishment of Ceme- tery Perpetual Care Funds . ..


600.00


$ 1,345.73


Less Income from Library Funds Credited to Library Dept. ....


$ 258.85


$ 1,086.88


DEBIT


Payments


Deposits in Savings Bank for


Establishment of Cemetery


Trust Funds $ 600.00


Care of Lots in Cemeteries


Raymond Pearson $ 280.25


Arthur W. Bryant 79.00


$ 359.25


Compensation Fund


Expense of Roger Mansfield in- jury 19.14


Mary U. Nash Improvement Fund


Installing Toilet Facilities in Old Town Hall 108.49


Total Payments $ 1,086.88


$ 1,086.88


REFUNDS


CREDIT


Transfer from Property Tax of 1935


$ 56.12


Transferred from Revenue 208.19


$ 264.31


DEBIT


Refunds


Property Tax of 1934 by Decree of Board of Tax Appeals .


$ 68.04


.. Property Tax of 1934-Illegal Assessment 10.08


108.49


119


REPORT OF TOWN ACCOUNTANT


Property Tax of 1935-Over-as- sessment


56.12


Bottlers' Licenses - Proportion


paid Depart. of Public Health


20.00


Motor Vehicle Excise Tax of 1935


12.37


Motor Vehicle Excise Tax of 1936


97.70


Total Payments


$ 264.31


$ 264.31


GRAND SUMMARY OF EXPENDITURES


General Government


Salaries and Wages


$ 4,618.75


All other expenses


3,305.22


$ 7,923.97


Protection of Persons and Property


Police Department


$ 3,786.45


Fire Department


4,227.41


Fire Department Pumping En- gine


7,987.84


Hydrant Rental


1,100.00


Changing Fire Alarm on Turn- pike


174.28


Moth Department


1,862.85


Tree Warden


471.80


Other Protection


296.80


$ 19,907.43


Health and Sanitation


Board of Health


$ 230.73


Inspector of Animals


60.00


Inspector of Milk


21.50


Essex County Sanatorium


1,221.09


$ 1,533.32


Highway Department


Maintenance


$ 6,058.71


Snow and Ice Removal


2,433.78


Highway Repairs, Chap. 464 of 1935


970.71


Salem Street Reconstruction . ..


8,446.61


Resurfacing Shoulders on Salem Street


8,905.79


Street Lighting


3,673.56


$ 30,489.16


120


TOWN OF LYNNFIELD


Department of Public Welfare


Welfare


$ 5,107.71


Old Age Assistance-Assistance


7,660.93


Old Age Assistance-Adminis- tration


56.90


-


$ 12,825.54


Soldiers' Relief


1,454.27


Education


School Department $ 39,986.51


Library Department


1,372.01


Repairs to Centre Library


343.60


$ 41,702.12


Recreation


Park Department


$ 616.66


Unclassified


Memorial Day


$ 175.00


Government and Relief Projects 3,839.02


$ 4,014.02


Cemeteries


Cemetery Department


$ 649.52


Land for Cemetery Purposes 200.00


$


849.52


Interest


$ 272.62


Municipal Indebtedness


Anticipation of Revenue Loans . $ 70,000.00


General Loans-Maturing Debt. 4,000.00


$ 74,000.00


Agency and Trust


Agency $ 12,294.86


Trust


1,086.88


Refunds


$ 13,381.74 $ 264.31


$209,234.68


Total Payments by Treasurer .. Cash on hand Dec. 31, 1936 Treasurer $ 16,148.77


Collector


50.00


$ 16,198.77


$225,433.45


121


REPORT OF TOWN ACCOUNTANT


DETAIL OF BALANCE SHEET ACCOUNTS ASSETS


TAXES, PROPERTY-1933


Outstanding Jan. 1, 1936


$ 978.10


Abatements by Assessors


$ 874.76


Payments reported by Collector.


103.34


$ 978.10


$ 978.10


TAXES, PROPERTY-1934


Outstanding Jan. 1, 1936


$ 15,528.49


Abatements by Assessors


$ 539.40


Transferred to Tax Titles


1,397.22


Payments reported by Collector.


11,748.75


Balance outstanding Dec. 31, 1936


1,843.12


$ 15,528.49


$ 15,528.49


TAXES, PROPERTY-1935


Outstanding Jan. 1, 1936


$ 35,109.41


Refund on account of Abatement of Tax already paid 56.12


Abatements by Assessors


$ 718.34


Transferred to Tax Titles


2,274.20


Payments reported by Collector.


15,234.99


Balance outstanding Dec. 31, 1936


16,938.00


$ 35,165.53


$ 35,165.53


TAXES, PROPERTY-1936


Commitments to Collector


$ 92,698.94


Abatements by Assessors


$ 697.64


Payments reported by Collector


59,161.94


Balance outstanding Dec. 31, 1936


32,839.36


$ 92,698.94


$ 92,698.94


TAXES, POLL-1933


Outstanding Jan. 1, 1936


$ 40.00


Abatements by Assessors


$ 26.00


14.00


Payments reported by Collector


.


$ 40.00 $ 40.00


122


TOWN OF LYNNFIELD


TAXES, POLL-1934


Outstanding Jan. 1, 1936


$ 140.00


Payments reported by Collector


$ 36.00


Balance outstanding Dec. 31, 1936


104.00


$ 140.00


$ 140.00


TAXES, POLL-1935


Outstanding Jan. 1, 1936


$ 240.35


Payments reported by Collector.


$ 54.00


Balance outstanding Dec. 31, 1936


186.35


$ 240.35


$ 240.35


TAXES, POLL-1936


Commitments to Collector 1


$ 1,438.00


Abatements by Assessors


$ 14.00


Payments reported by Collector.


1,082.00


Balance outstanding Dec. 31, 1936


342.00


$ 1,438.00


$ 1,438.00


OLD AGE ASSISTANCE TAX-1933


Outstanding Jan. 1, 1936


$ 15.00


Abatements by Assessors


$ 8.00


Payments reported by Collector


'7.00


$ 15.00


$ 15.00


SPECIAL ASSESSMENTS MOTH ASSESSMENT-1933


Outstanding Jan. 1, 1936


$ .50


Abatement by Assessors


$ .50


$ .50


$ .50


MOTH ASSESSMENT-1934


Outstanding Jan. 1, 1936


$ 3.50


Payments reported by Collector


$ 3.50


$ 3.50


$ 3.50


123


REPORT OF TOWN ACCOUNTANT


MOTH ASSESSMENT-1935


Outstanding Jan. 1, 1936


$ 2.50


Payment reported by Collector.


$ .50


Balance outstanding Dec. 31, 1936


2.00


$ 2.50


$ 2.50


MOTH ASSESSMENT-1936


Commitment to Collector


$ 30.00


Balance outstanding Dec. 31, 1936


$ 30.00


$ 30.00


$ 30.00


MOTOR VEHICLE EXCISE TAX-1933


Outstanding Jan. 1, 1936


$ 291.03


Abatements by Tax Commission-


er


$ 275.35


Payments reported by Collector.


15.68


$ 291.03 $ 291.03


MOTOR VEHICLE EXCISE TAX-1934


Outstanding Jan. 1, 1936


$ 616.73


Abatement by Assessors


$ 2.41


Payments reported by Collector.


58.76


Balance outstanding Dec. 31, 1936


555.56


$ 616.73 $ 616.73


MOTOR VEHICLE EXCISE TAX-1935


Outstanding Jan. 1, 1936


$ 1,441.97


Abatements by Assessors


$ 20.08


Payments reported by Collector


408.18


Balance outstanding Dec. 31, 1936


1,013.71


$ 1,441.97


$ 1,441.97


124


TOWN OF LYNNFIELD


MOTOR VEHICLE EXCISE TAX-1936


Commitments to Collector


$ 6,153.38


Abatements by Assessors after


Payment to Collector


92.22


Abatements by Assessors


$ 232.60


Payments reported by Collector


4,196.00


Balance outstanding Dec. 31, 1936


1,817.00


$ 6,245.60


$ 6,245.60


TAX TITLES


Outstanding Jan. 1, 1936


$ 9,089.77


Transferred from Taxes-1934


1,397.22


Transferred from Taxes-1935


2,274.20


Interest, deeds, advertising and other


expenses added to Tax Titles ..


528.77


Payments reported by Treasurer


3,153.51


Abatement by Tax Commission- er Balance outstanding Dec. 31, 1936


1,132.50


9,003.95


$ 13,289.96


$ 13,289.96


LIABILITIES AND RESERVES


OVERLAY-1933, PROPERTY AND POLL TAXES


Balance Jan. 1, 1936


$ 579.66


Additional overlay assessed in 1936


329.10


Abatements by Assessors


$ 908.76


$ 908.76


$ 908.76


OVERLAY-1934, PROPERTY AND POLL TAXES


Balance Jan. 1, 1936


$ 1,519.86


Abatements by Assessors


$ 539.40


Balance Dec. 31, 1936


980.46


$ 1,519.86


$ 1,519.86


125


REPORT OF TOWN ACCOUNTANT


OVERLAY-1935, PROPERTY AND POLL TAXES Balance Jan. 1, 1936


$ 985.53


Abatements by Assessors


$ 718.34


Balance Dec. 31, 1936


267.19


$ 985.53 $ 985.53


OVERLAY-1936, PROPERTY AND POLL TAXES


Excess Assessment to provide Overlay


$ 1,762.39


Abatements by Assessors


$ 711.64


Balance Dec. 31, 1936


1,050.75


$ 1,762.39


$ 1,762.39


RESERVE FUND-OVERLAY SURPLUS


Balance Jan. 1, 1936


$ 2,446.60


Balance Dec. 31, 1936


$ 2,446.60


$ 2,446.60


$ 2,446.60


REVENUE RESERVED UNTIL COLLECTED


SPECIAL ASSESSMENT REVENUE-MOTH


Balance Jan. 1, 1936


$ 6.50


Moth Assessment of 1936


30.00


Abatement by Assessors


$ .50


Receipts during 1936


4.00


Balance Dec. 31, 1936


32.00


$ 36.50


$ 36.50


MOTOR VEHICLE EXCISE TAX REVENUE


Balance Jan. 1, 1936


$ 2,349.73


Recharge of Abatements on ac- count of refunds


92.22


Commitments to Collector


6,153.38


Abatements by Assessors and Tax Commissioner $ 530.44


Receipts during 1936


4,678.62


Balance Dec. 31, 1936


3,386.27


$ 8,595.33


$ 8,595.33


126


TOWN OF LYNNFIELD


TAX TITLE REVENUE


Balance Jan. 1, 1936


$ 9,089.77


Credits from Tax Accounts, in-


cluding Interest, Deeds, and other expenses


4,200.19


Receipts during 1936


$ 3,153.51


Abatement by Tax Commissioner


1,132.50


Balance Jan. 1, 1936


9,003.95


$ 13,289.96


$ 13,289.96


SURPLUS REVENUE EXCESS AND DEFICIENCY


Balance Jan. 1, 1936


$ 30,222.15


Receipts from Tax Titles


3,153.51


Revenue Account Balances


4,711.19


Amounts added to Tax Titles


$ 3,671.42


Balance Dec. 31, 1936


34,415.43


$ 38,086.85


$ 38,086.85


TEMPORARY LOANS


Balance Jan. 1, 1936 Revenue Loans during 1936


$ 25,000.00 75,000.00


Loans Paid during 1936


$ 70,000.00


Balance Dec. 31, 1936


30,000.00


$100,000.00


$100.000.00


DETAIL OF BONDED DEBT OUTSTANDING


Purpose of Indebtedness Town Hall Addition


Outstanding Jan. 1, 1936 $ 2,000.00


Notes Issued 1936


Payments 1936 $2,000.00 2,000.00


Out- standing Dec. 31, 1936


Fire Dept .- Pump. Engine No. 1


3,500.00


Fire Dept .- Pump. Engine No. 2


$5,000.00


$ 1,500.00 5,000.00


$ 5,500.00


$5,000.00


$4,000.00


$ 6,500.00


127


REPORT OF TOWN ACCOUNTANT


TRUST FUND ACCOUNTS


Name of Fund


Balance on hand Jan. 1, 1936


Income 1936


Payments 1936


Balance on hand Dec. 31, 1936


Mary U. Nash Improvem't Fund $ 2,182.36


$ 65.94


$ 108.49


$ 2,139.81


Compensation Fund


3,244.51


90.58


19.14


3,315.95


Legion Memorial Fund


1,083.88


27.24


1,111.12


G. L. Hawkes Library Fund . .


500.00


14.79


14.79


500.00


Mary U. Nash Library Fund ..


1,000.00


30.00


30.00


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


9.06


9.06


300.00


Cemetery Trust Funds.


11,207.12


935.49*


359.25


11,783.36


$23,517.87


$1,378.10 $ 745.73 $24,150.24


* Includes two new endowments amounting to $600.00.


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


TOWN OF LYNNFIELD BALANCE SHEET, DECEMBER 31, 1936 GENERAL ACCOUNTS


ASSETS


LIABILITIES AND RESERVES


Cash on hand December 31, 1936 $ 16,148.77


Overlays-Reserved for Abatement of Taxes Levy of 1934 $ 980.46


Cash advance in hands of Collector 50.00


$ 16,198.77


Levy of 1935 267.19


Accounts Receivable Taxes


Levy of 1934-Property


$ 1,843.12


Levy of 1935-Property .


16,938.00


Levy of 1936-Property ยท 32,839.36


$ 51,620.48


Motor Vehicle Excise Taxes . 3,386.27


Levy of 1934-Poll


$ 104.00


Levy of 1935-Poll


186.35


Levy of 1936-Poll


342.00


Surplus Revenue


Excess and Deficiency


Moth Assessments


Levy of 1935


$


2.00


Balances in Revenue Accounts carried to 1937


Changing Fire Alarm on


$ 32.00 Turnpike $ 225.72


Motor Vehicle Excise Taxes


Levy of 1934


$ 555.56


Levy of 1935


$ 1,013.71


Levy of 1936


1,817.00


Government and Relief Pro- jects


160.98


Tax Titles


$ 9,003.95


,


Due from State and County on


Chapter 90 work of 1936 ...


1,119.29


$ 81,993.11


$ 81,993.11


128


TOWN OF LYNNFIELD


$ 2,298.40 2,446.60


Reserve Fund Overlay Surplus .. Revenue Reserved Until Collected Special Assessments-Moth .. $ 32.00


Tax Titles 9,003.95


$ 12,422.22


$ 632.35


$ 34,415.43 30,000.00


Temporary Loans


Levy of 1936


30.00


Old Age Assistance-Adminis- tration 23.76


$ 3,386.27


$ 410.46


Levy of 1936 1,050.75


DEBT ACCOUNTS


Net Bonded Debt, December 31, 1936 $ 6,500.00


Fire Department Pumping Engine No. 1 . . $ 1,500.00


Fire Department Pumping Engine No. 2 . . 5,000.00


$ 6,500.00


$ 6,500.00


TRUST FUND ACCOUNTS


Trust Fund Cash and Securities Dec. 31, 1936 $ 24,150.24


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


Mary U. Nash Improvement Fund


2,139.81


Liability Compensation Fund


3,315.95


Legion Memorial Fund . 1,111.12 Cemetery Endowment Funds (93 Accounts) . 11,783.36


$ 24,150.24


$ 24,150.24


REPORT OF TOWN ACCOUNTANT


129


130


TOWN OF LYNNFIELD


ACCOUNTANT'S CERTIFICATE


The cash on hand and cash and securities in the various Trust Funds are as stated in the Treasurer's Report and the Balance Sheet.


The receipts as reported by the Collector of Taxes and the Treas- urer are as stated in the reports of those officials.


The payments from the various appropriations for the year are as stated in the foregoing report, and the Balance Sheet as of December 31, 1936, correctly sets forth the financial condition of the Town at the close of the year.


I wish to take this opportunity to thank those Town Officials who submitted their reports promptly in order to facilitate the compilation of the Annual Town Report.


January 30, 1937.


CARL H. RUSSELL,


Town Accountant.


COMPARISON OF EXPENDITURES FOR FIVE YEARS


Analysis of Actual Expenditures General Government


1936


1935


1934


1933


1932


Selectmen


$ 902.78


$ 854.19


$ 851.16


$ 704.00


$ 841.14


Accountant


724.78


745.21


783.47


698.16


856.57


Treasurer


635.90


547.08


544.59


592.85


665.69


Collector of Taxes


1,040.70


778.59


898.51


1,036.12


839.54


Assessors


1,388.44


1,128.06


1,292.07


1,079.02


1,291.95


Other Offices


62.45


146.15


58.45


54.10


51.65


Law Department


300.00


225.00


325.00


378.16


457.84


Town Clerk


291.72


296.07


286.31


302.98


318.47


Elections. and Registrations


547.53


245.49


615.15


382.73


765.66


Municipal Buildings


2,029.67


1,862.01


3,331.10


2,228.96


2,136.03


Total


$ 7,923.97


$ 6,827.85


$ 8,985.81


$ 7,457.08


$ 8,224.54


Protection of Persons and Property


Police Department


$ 3,786.45


$ 4,131.67


$ 4,270.01


$ 4,473.08


$ 5,157.64


Fire Department including Hydrants


5,327.41


5,124.66


5,189.17


6,003.68


5,948.84


Moth Department


1,862.85


1,735.47


1,714.20


1,812.25


1,824.53


Tree Warden


471.80


399.93


399.93


399.90


499.82


Other Protection-Inspector of Buildings,


Sealer of Weights and Measures, etc.


296.80


240.54


258.91


224.90


287.31


Fire Department Pumping Engine


7,987.84


7,500.00


Changing Fire Alarm on Turnpike


174.28


Total


$ 19,907.43


$ 11,632.27


$ 19,332.22


$ 12,913.81


$ 13,718.14


Health and Sanitation


Board of Health and Health Officer


$ 230.73


$ 58.40


$ 20.70


$ 21.85


$ 29.70


Inspector of Animals


60.00


60.00


60.00


58.00


66.00


Inspector of Milk


21.50


26.75


20.00


20.00


25.00


Essex County Sanatorium


1,221.09


809.66


655.19


866.55


850.49


Other Expenses


67.00


62.20


49.00


1.00


Total


$


1,533.32


$ 1,021.81


$ 818.09


$ 1,015.40


$ 972.19


Analysis of Actual Expenditures Highway Department


1936


1935


1934


1933


1932


General Maintenance and Equipment


$ 6,058.71


$ 9,314.65


$ 8,110.17


$ 7,511.16


$ 9,135.23


Construction, Streets


17,352.40


12,287.29


324.25


Construction, Sidewalks


1,995.88


1,999.81


2,002.10


1,694.71


2,433.78


2,303.05


3,111.46


1,866.44


977.71


Snow and Ice Removal Lighting


3,673.56


3,536.75


3,596.88


3,560.57


3,191.84


Other Expenses


970.71


293.43


359.90


300.28


918.13


Total


$ 30,489.16


$ 29,731.05


$ 17,178.22


$ 15,240.55


$ 16,241.87


Public Welfare


Administration


$ 130.34


$ 154.41


$ 70.60


$ 57.45


$ 80.30


Relief


4,977.37


5,302.90


2,922.60


2,286.81


1,538.27


Old Age Administration


56.90


Old Age Assistance


7,660.93




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