USA > Massachusetts > Essex County > Lynnfield > Town of Lynnfield, Essex County, Commonwealth of Massachusetts, annual report 1931-1940 > Part 47
Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).
Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 6 | Part 7 | Part 8 | Part 9 | Part 10 | Part 11 | Part 12 | Part 13 | Part 14 | Part 15 | Part 16 | Part 17 | Part 18 | Part 19 | Part 20 | Part 21 | Part 22 | Part 23 | Part 24 | Part 25 | Part 26 | Part 27 | Part 28 | Part 29 | Part 30 | Part 31 | Part 32 | Part 33 | Part 34 | Part 35 | Part 36 | Part 37 | Part 38 | Part 39 | Part 40 | Part 41 | Part 42 | Part 43 | Part 44 | Part 45 | Part 46 | Part 47 | Part 48 | Part 49 | Part 50 | Part 51 | Part 52 | Part 53 | Part 54 | Part 55 | Part 56 | Part 57 | Part 58 | Part 59 | Part 60 | Part 61 | Part 62 | Part 63 | Part 64 | Part 65 | Part 66 | Part 67 | Part 68 | Part 69 | Part 70
CREDIT
Appropriation March 8, 1937, Art. 40 $ 400.00
DEBIT
Paid J. W. Hayes, Painting, as per Contract
Gilding Weather Vane
$ 185.00 4.00
Paid Lynn Gas & Electric Co. In- stalling Gas Heaters, as per Contract 211.00
Total Payments $ 400.00
$ 400.00
RECREATION
PARK DEPARTMENT
CREDIT
Appropriation March 8, 1937, Art. 21 $ 800.00
DEBIT
Administration
W. W. Munroe, Supervising
Suntaug Park-WPA Project
$
15.00
Common and Freeman Park
General Maintenance
Labor, as per Payrolls $ 257.00
Other Expenses
Fertilizer 9.00
Repairs to Lawn Mower 3.75
Miscellaneous
.75
- 270.50
Walk on Common
Labor
$
57.00
Loam and Tarvia
75.00
105
REPORT OF TOWN ACCOUNTANT
Truck Hire
8.00
140.00
Suntaug Park
Labor, as per Payrolls
$ 82.00
Equipment, Tennis Tapes 13.50
Loam, W. E. Wilkinson
7.50
Team, E. M. Fletcher
11.25
Cutting, Fitting, and Erecting Pipe for Tennis Courts, G. W. Peavey 111.50
Material for Tennis Courts, W.
E. Wilkinson
112.35
Other Material and Supplies
15.12
353.22
Lynnfield Square
Removing Flag Pole,
W. E. Wilkinson
20.00
Total Payments
$ 798.72
Balance trans. to Revenue .
1.28
$ 800.00
$ 800.00
UNCLASSIFIED MEMORIAL DAY
CREDIT Appropriation, Mar. 8, 1937, Art. 22. $ 175.00
DEBIT
Payments (For itemized account see report of Memorial Day Com- mittee) $ 175.00
$ 175.00
$ 175.00
PURCHASE OF LAND FOR CEMETERY PURPOSES
CREDIT
Appropriation, Mar. 8, 1937, Art. 31. $ 800.00
106
TOWN OF LYNNFIELD
Appropriation, Apr. 14, 1937, Art. 1.
800.00
$
1,600.00
DEBIT
Paid Frank H. Thorndike $ 1,600.00
$ 1,600.00
$ 1,600.00
REPAIRING OLD TOWN HALL
CREDIT
Appropriation, Mar. 8, 1937, Art. 38. $ 325.00
DEBIT
Paid Charles A. Smith-Shingling
and Repairs
$ 320.00
Balance trans. to Revenue . .
5.00
$ 325.00
$ 325.00
PURCHASING AND PLANTING SHADE TREES
CREDIT
Appropriation, Mar. 8, 1937, Art. 36 $ 400.00
DEBIT
Labor, as per payrolls $ 78.51
Trees-Melrose Nurseries
285.00
Other Expenses:
Truck Hire-L. H. Twiss $ 25.00
Tools
5.70
Plowing-Team, M. H. Carter 5.00
$ 35.70
-
Total Payments
$ 399.21
Balance trans. to Revenue
.79
$ 400.00
$ 400.00
107
REPORT OF TOWN ACCOUNTANT
PREMIUM ON COUPON NOTES
CREDIT
Received from Merchants National
Bank as Premium on Centre
School Notes
$ 405.65
DEBIT
Commonwealth - Registering Notes
$ 35.00
American Bank Note Co. Coupons
37.00
Total Payments
$ 72.00
Balance trans. to 1938
333.65
$ 405.65
$ 405.65
TOWN SURVEY
CREDIT
Appropriation, Mar. 8, 1937, Art. 41. $ 500.00
DEBIT
Paid Morse and Dickinson and
Goodwin for Assessors' Survey
$ 496.00
Balance trans. to Revenue ....
4.00
$ 500.00
$ 500.00
GOVERNMENT AND RELIEF PROJECTS
CREDIT
Balance from 1936
$ 160.98
Appropriation, Mar. 8, 1937, Art. 28
2,000.00
$ 2,160.98
DEBIT
Administration
Salary-W. W. Munroe
$ 822.92
Stationery and Supplies
3.35
Telephone
7.25
Labor
6.00
-
$ 839.52
108
TOWN OF LYNNFIELD
Project No. 8191-Suntaug Park Improvement
Labor, as per payrolls
$ 95.75
Gasoline for Town Trucks
36.99
Tools
3.73
Loam-E. M. Fletcher
81.00
Supplies
5.55
Other Expenses
7.55
$ 230.57
Project No. 12187-Main Street Sidewalks
Labor, as per payrolls
$ 167.25
Gasoline for Town Trucks
38.65
Gravel-W. E. Wilkinson
32.60
Tools
1.00
$ 239.50
Total Payments
$ 1,309.59
Balance trans. to 1938
851.39
$ 2,160.98
$ 2,160.98
ADDITION TO CENTRE SCHOOL CREDIT
Appropriation, Apr. 14, 1937, Art. 2.
$ 1,300.00
Loan Authorized Apr. 14, 1937, Art. 2
35,000.00
$ 36,300.00
DEBIT
Lawson W. Oakes, Inc.
Payments on Contract
$ 28,628.00
Edward M. Bridge
Architect's Fees
1,887.00
Clarence A. Studley
Bond for Completion of Con- tract
507.08
-
Total Payments
$ 31,022.08
Balance trans. to 1938
5,277.92
$ 36,300.00
$ 36,300.00
109
REPORT OF TOWN ACCOUNTANT
REMODELLING PRECINCT 2 BUILDING CREDIT
Appropriation, Apr. 14, 1937, Art. 3. $ 8,000.00
DEBIT
E. H. Porter, Construction Co. Remodelling as per contract ...
$
6,024.52
George W. Peavey
Plumbing as per contract
527.00
Frank A. Gallagher Heating-Payment on Contract
1,075.00
Rolin and Morse
Installing Vent Duct and Hood
93.00
Pope and Cottle-Lumber for Coal Bin
$ 6.30
James F. Stokes-Building Coal Bin
3.75
$ 10.05
Total Payments
$ 7,729.57
Balance trans. to 1938
270.43
$ 8,000.00 $ 8,000.00
CEMETERIES
CREDIT
Appropriation, Mar. 8, 1937, Art. 25
$ 700.00
Withdrawals from Perpetual Care Funds
374.50
$ 1,074.50
DEBIT
Labor, as per payrolls
Forest Hill
$ 437.00
Old and West Cemeteries 106.25
Willow Cemetery
90.00
$ 633.25
110
TOWN OF LYNNFIELD
Other Expenses:
Pearson Bros., Norway Maples .. $ 50.00
Pearson Bros., Grass Seed
6.00
Pearson Bros., Use of Rototiller
8.50
$ 64.50
Care of Endowed Lots
Arthur W. Bryant
$ 103.00
Raymond R. Pearson
271.50
$ 374.50
Total Payments
$ 1,072.25
Balance trans. to Revenue
2.25
$ 1,074.50
$ 1,074.50
INTEREST
CREDIT
Appropriation, Mar. 8, 1937, Art. 27. $ 300.00
DEBIT
Payments on Temporary Loans
First Nat. Bank, Reading $ 136.23
Merchants Nat. Bank, Boston . 29.81
$ 166.04
Payments on General Loans Fire Department Equipment
45.74
Total Payments
$ 211.78
Balance trans. to Revenue
88.22
$ 300.00
$ 300.00
MUNICIPAL INDEBTEDNESS
TEMPORARY LOANS CREDIT
Balance Outstanding Jan. 1, 1937 .. $ 30,000.00
Receipts-Notes in Anticipation of Revenue
REPORT OF TOWN ACCOUNTANT
111
First Nat. Bank, Reading . . Merchants Nat. Bank, Boston
45,000.00
15,000.00
$ 90,000.00
DEBIT
Payment of Notes
First Nat. Bank, Reading
Merchants Nat. Bank, Boston .
$ 45,000.00 30,000.00
Total Payments
$ 75,000.00
Balance outstanding Dec. 31
1937
15,000.00
$ 90,000.00
$ 90,000.00
.
GENERAL LOANS-MATURING DEBT
CREDIT
Appropriation, Mar. 8, 1937, Art. 26
$
4,000.00
Tax Title Loan, Apr. 14, 1937, Art. 4
6,000.00
$ 10,000.00
DEBIT
Payments
Fire Dept., Pumping Engines ..
$ 4,000.00
Emergency Finance Loan-Tax
Titles
4,172.51
Total Payments
$ 8,172.51
Balance outstanding, Dec. 31,
1937
1,827.49
$ 10,000.00
$ 10,000.00
112
TOWN OF LYNNFIELD
AGENCY, TRUST AND INVESTMENT AGENCY
STATE ASSESSMENTS
CREDIT
Assessment in Tax Levy of 1937
For State Tax
$
6,440.00
For State Parks and Reserva- tions
57.95
$ 6,497.95
DEBIT
Payments
State Tax
$
6,860.00
State Parks and Reservations
84.20
Total Payments $ 6,944.20
Balance to be Raised in 1938
446.25
$ 6,944.20
$ 6,944.20
COUNTY TAX
CREDIT
Assessment in Tax Levy of 1937 . ..
$ 5,261.13
Over Assessment of 1936 County Tax
10.00
$ 5,271.13
DEBIT
Payment of County Tax $ 5,380.08
Balance to be raised in 1938 $ 108.95
$ 5,380.08 $ 5,380.08
113
REPORT OF TOWN ACCOUNTANT
OTHER AGENCY
CREDIT
Received from Teachers for Teach- ers' Retirement Fund $ 730.15
Received from Town Clerk for Dog Licenses
604.00
$ 1,334.15
DEBIT
Payments
Mass. Teachers' Retirement
Board
$ 730.15
County of Essex-Dog Licenses.
604.00
Total Payments
$ 1,334.15
$ 1,334.15
TRUST FUNDS
CREDIT
Withdrawal from Mary U. Nash Town Improvement Fund $ 46.00
Receipts for Establishment of Cemetery
Perpetual Care Funds
312.59
$ 358.59
DEBIT
Payments
Deposits in Savings Bank for Establishment of Cemetery Trust Funds $ 312.59
Mary U. Nash Fund for care of Park 11.00
114
TOWN OF LYNNFIELD
Mary U. Nash Fund Painting Flag Pole on Common
35.00
Total Payments $ 358.59
$ 358.59
REFUNDS
CREDIT
Amounts charged Property Tax
Levies
$ 95.95
Amounts charged Motor Vehicle Tax Levies 177.92
Amounts charged Estimated Re- ceipts .95
$
274.82
DEBIT
Refunds
Overpayment of Property Tax of
1934 $ ,65
Overpayment of Property Tax of 1936 67.70
Overpayment of Property Tax of 1937 25.60
Overpayment of Poll Tax of 1937 2.00
$ 95.95
Overpayment M. V. Excise of 1936 $ 56.42
Overpayment M. V. Excise of 1937 121.50
$ 177.92
Refund of Interest
.95
Total Payments $ 274.82 $ 274.82
115
REPORT OF TOWN ACCOUNTANT
GRAND SUMMARY OF EXPENDITURES
General Government
Salaries and Wages
$ 5,095.00
Expenses
3,063.12
Town Survey
496.00
Repairs to Old Town Hall
320.00
Remodelling Prec. 2 Building ...
7,729.57
$ 16,703.69
Protection of Persons and Property
Police Department
$ 3,928.91
Fire Department
4,398.41
Changing Fire Alarm on Turn- pike
214.20
Waterproofing Cistern-Arling-
ton Street
75.40
Hydrant Rental
1,100.00
Moth Department
1,910.79
Tree Warden
500.15
Purchasing and Planting Shade Trees
399.21
Other Protection
393.05
$ 12,920.12
Health and Sanitation
Board of Health
$ 220.70
Inspector of Animals
60.00
Inspector of Milk
25.00
Essex County Sanatorium
1,413.21
$ 1,718.91
Highway Department
General Maintenance
$ 11,158.90
Snow and Ice Removal
268.00
Highway Equipment
596.40
Street Lighting
3,693.90
Cutting Brush on Highways
299.20
Maintenance-Chapter 90
988.46
Repairs to Salem St .- Chap. 90
7,389.52
Reconstruction of Summer St .- Chap. 90
4,981.62
Total
$ 29,376.00
Less amount transferred to
Machinery. Account 777.00
$ 28,599.00
116
TOWN OF LYNNFIELD
Public Welfare
Welfare $ 5,367.36
Old Age Assistance-Administra-
tion
418.28
Old Age Assistance-Assistance
11,835.00
Soldiers' Relief
$ 17,620.64 $ 1,280.71
Education
School Department $ 41,992.94
Addition to Centre School
31,022.08
Library Department
1,412.30
Painting and Heating, Centre Library
400.00
$ 74,827.32
Recreation
Park Department
$ 798.72
Unclassified
Memorial Day
$ 175.00
Premium on Coupon Notes
72.00
Government and Relief Projects
1,309.59
$ 1,556.59
Cemeteries
Maintenance
$ 697.75
Care of Endowed Lots
374.50
Land for Cemetery Purposes
1,600.00
$
2,672.25
Interest
$ 211.78
Municipal Indebtedness
Anticipation of Revenue Loans. $ 75,000.00
General Loans-Maturing Debt 4,000.00
Tax Title Loan
4,172.51
$ 83,172.51
Agency and Trust
State Assessments
$ 6,944.20
County Tax
5,380.08
Other Agency
1,334.15
Trust Funds
358.59
$ 14,017.02
Refunds
274.82
Total Payments by Treasurer
$256,374.08
117
REPORT OF TOWN ACCOUNTANT
1
Cash on hand, Dec. 31, 1937
Treasurer
$ 12,777.74
Collector
50.00
Surplus War Bonus
1,139.06
$ 13,966.80
$270,340.88
$270,340.88
DETAIL OF BALANCE SHEET ACCOUNTS
ASSETS
TAXES, PROPERTY-1930-1933
Tax Titles Disclaimed
$ 1,235.94
Payments-1930
$ 63.70
Payments-1931
63.44
Payments-1932
566.40
Payments-1933
542.40
$ 1,235.94
$ 1,235.94
TAXES, PROPERTY-1934
Outstanding Jan. 1, 1937
$ 1,843.12
Abatements Cancelled
315.25
Abatements Charged Back
78.12
Overpayments Refunded
.65
Tax Titles Disclaimed
504.00
Abatements by Assessors
$ 778.91
Payments reported by Collector
1,962.23
$ 2,741.14
$ 2,741.14
TAXES, PROPERTY-1935
Outstanding Jan. 1, 1937
$ 16,938.00
Abatements Charged Back
147.49
Tax Titles Disclaimed
488.00
Abatements by Assessors
Transferred to Tax Titles
$ 515.78 3,831.66
118
TOWN OF LYNNFIELD
Payments Reported by Collector
12,126.60
Balance Outstanding Dec. 31, 1937
1,099.45
$ 17,573.49
$ 17,573.49
TAXES, PROPERTY-1936
Outstanding Jan. 1, 1937
$ 32,839.36
Overpayments Refunded
67.70
Abatements by Assessors
$ 301.34
Transferred to Tax Titles
4,499.72
Payments Reported by Collector
19,520.81
Balance Outstanding Dec. 31, 1937
8,585.19
$ 32,907.06
$ 32,907.06
TAXES, PROPERTY-1937
Commitments to Collector
$ 98,375.83 25.60
Overpayments Refunded
Abatements by Assessors
$ 579.72
Transferred to Tax Titles
4,005.63
Payments Reported by Collector
62,504.74
Balance Outstanding Dec. 31,
31,311.34
1937
$ 98,401.43
$ 98,401.43
TAXES, POLL-1934
Outstanding Jan. 1, 1937
$ 104.00
Payments reported by Collector
$ 20.00
Balance outstanding Dec. 31, 1937
84.00
$ . 104.00
$ 104.00
119
REPORT OF TOWN ACCOUNTANT -
TAXES, POLL-1935
Outstanding Jan. 1, 1937
$ 186.35
Payments reported by Collector
$ 14.00
Balance outstanding Dec. 31, 1937
172.35
$ 186.35
$ 186.35
TAXES, POLL-1936
Outstanding Jan. 1, 1937
$ 342.00
Payments reported by Collector
$ 90.00
Balance outstanding Dec. 31, 1937
252.00
$ 342.00
$ 342.00
TAXES, POLL-1937
Commitment to Collector
$ 1,486.00
Overpayment refunded
2.00
Abatements by Assessors
$ 64.00
Payments reported by Collector
936.00
Balance outstanding Dec. 31, 1937
488.00
$ 1,488.00
$ 1,488.00
MOTH ASSESSMENT-1935
Outstanding Jan. 1, 1937
$ 2.00
Previously reported as Taxes ...
$ .50
Payments reported by Collector
1.50
$ 2.00
$ 2.00
MOTH ASSESSMENT-1936
Outstanding Jan. 1, 1937
$ 30.00
Payments reported by Collector
$ 25.75
Balance outstanding Dec. 31, 1937
4.25
$ 30.00
$ 30.00
120
TOWN OF LYNNFIELD
MOTH ASSESSMENT-1937
Commitment to Collector
$ 25.00
Payments reported by Collector
$ 4.50
Balance outstanding Dec. 31, 1937
20.50
$ 25.00
$ 25.00
MOTOR VEHICLE EXCISE TAX-1934
Outstanding Jan. 1, 1937
$ 555.56
Abated by authority of Tax
Commissioner
$ 257.40
Payments reported by Collector
247.45
Balance outstanding Dec. 31, 1937
50.71
$ 555.56
$ 555.56
MOTOR VEHICLE EXCISE TAX-1935
Outstanding Jan. 1, 1937
$ 1,013.71
Abatements by Assessors
$ 29.62
Payments reported by Collector
565.87
Balance outstanding Dec. 31, 1937
418.22
$ 1,013.71 $ 1,013.71
MOTOR VEHICLE EXCISE TAX-1936
Outstanding Jan. 1, 1937 $ 1,817.00
Additional Commitment to Collector
58.43
Overpayments refunded 61.92
Abatements by Assessors
$ 107.86
Payments reported by Collector
714.48
Refunds
1.97
Balance outstanding Dec. 31, 1937
1,113.04
$ 1,937.35
$ 1,937.35
121
REPORT OF TOWN ACCOUNTANT
MOTOR VEHICLE EXCISE TAX-1937
Commitments to Collector
$ 7,334.37
Overpayments refunded
121.50
Abatements by Assessors
$ 446.44
Payments reported by Collector
4,473.35
Balance outstanding Dec. 31, 1937
2,536.08
$ 7,455.87
$ 7,455.87
TAX TITLES
Outstanding Jan. 1, 1937
$ 9,003.95
Transferred from Taxes-1935
3,831.66
Transferred from Taxes-1936
4,499.72
Transferred from Taxes -- 1937
4,005.63
Interest, advertising and other ex- penses added to Tax Titles ..
758.15
Adjustments account of Audit (Net)
$ 530.87
Tax Titles disclaimed
2,458.68
Tax Titles taken by Town
253.25
Payments reported by Treasurer
3,848.91
Balance outstanding Dec. 31, 1937
15,007.40
$ 22,099.11
$ 22,099.11
STATE AID TO HIGHWAYS
To set up account a/c Audit $ 384.87
Due from State on Contract 5865-
Salem St.
3,500.00
Due from State on Contract 6175- Summer St.
4,200.00
Payments on Contract 5560-1936
$ 422.01
Payments on Contract 5865-1937
3,400.00
Balance, Dec. 31. 1937
4,262.86
$ 8,084.87 $ 8,084.87
122
TOWN OF LYNNFIELD
COUNTY AID TO HIGHWAYS
To set up account a/c Audit
$ 256.56
Due from County on Contract 5865- Salem Street
1,750.00
Due from County on Contract 6175- Summer Street
2,100.00
Payments on 1936 work-Salem Street
$ 180.03
Payments on 1937 work-Salem Street
1,700.00
Balance Dec. 31, 1937
2,226.53
$ 4,106.56
$ 4,106.56
PUBLIC WELFARE - ACCOUNTS RECEIVABLE
To set up account for bills outstand- ing at date of Audit
$ 944.68
Bills rendered during 1937
1,830.79
Amount disallowed
$ 420.20
Payments reported by Treasurer
1,540.27
Balance outstanding Dec. 31, 1937
815.00
$ 2,775.47
$ 2,775.47
OLD AGE ASSISTANCE - ACCOUNTS RECEIVABLE
To set up account for bills outstand-
ing at date of Audit $ 387.17
Bills rendered during 1937
2,898.91
Amounts disallowed
$ 95.67
Bills cancelled
80.00
Payments reported by Treasurer
3,029.74
Balance outstanding Dec. 31, 1937
80.67
$ 3,286.08
$ 3,286.08
-
LIABILITIES AND RESERVES
OVERLAY - 1934, PROPERTY AND POLL TAXES Balance Jan. 1, 1937 $ 980.46
Abatements cancelled 249.73
123
REPORT OF TOWN ACCOUNTANT
Abatements by Assessors
$ 778.91
Transferred to Overlay Reserve
451.28
$ 1,230.19
$ 1,230.19
OVERLAY - 1935, PROPERTY AND POLL TAXES
Balance Jan. 1, 1937
$ 267.19
Abatements by Assessors
$ 467.78
Deficit-To be raised in 1938
200.59
$ 467.78 $ 467.78
OVERLAY - 1936, PROPERTY AND POLL TAXES
Balance Jan. 1, 1937
$ 1,050.75
Abatements by Assessors
$ 301.34
Balance Dec. 31, 1937
749.41
$ 1,050.75
$ 1,050.75
OVERLAY - 1937, PROPERTY AND POLL TAXES
Excess Assessment to provide
Overlay
$ 2,392.19
Abatements by Assessors
$ 643.72
Balance Dec. 31, 1937
1,748.47
$ 2,392.19
$ 2,392.19
RESERVE FUND - OVERLAY SURPLUS
Balance Jan. 1, 1937
$
2,446.60
Transferred from Overlay-1932
1.00
Transferred from Overlay-1934
516.80
Transferred to Overlay-1932
$ 806.42
Balance Dec. 31, 1937
2,157.98
$ 2,964.40
$ 2,964.40
124
TOWN OF LYNNFIELD
MOTOR VEHICLE EXCISE TAX REVENUE
Balance Jan. 1, 1937
$ 3,386.27
Commitments to Collector
7,392.80
Overpayments refunded
181.45
Abatements by Assessors and Tax Commissioner
$ 841.32
Receipts during 1937
6,001.15
Balance Dec. 31, 1937
4,118.05
$ 10,960.52
$ 10,960.52
SPECIAL ASSESSMENT REVENUE - MOTH
Balance Jan. 1, 1937
$ 32.00
Commitment to Collector-1937
25.00
Adjustment a/c Audit
$ .50
Receipts during 1937
31.75
Balance Dec. 31, 1937
24.75
$ 57.00
$ 57.00
TAX TITLE REVENUE
Balance Jan. 1, 1937
$ 9,003.95
Transferred from Tax Accounts
including interest, advertising and other expenses
$ 13,095.16
Adjustments a/c Audit (net)
$ 530.87
Tax Titles disclaimed
2,458.68
Tax Titles taken by Town
253.25
Receipts during 1937
3,848.91
Balance Dec. 31, 1937
15,007.40
$ 22,099.11
$ 22,099.11
DEPARTMENTAL REVENUE
To set up Accounts Receivable a/c Audit
$ 1,331.85
Bills rendered during 1937
4,729.70
Disallowances and Adjustments
$ 595.87
Receipts during 1937
4,570.01
Balance Dec. 31, 1937
895.67
$ 6,061.55
$ 6,061.55
125
REPORT OF TOWN ACCOUNTANT
TEMPORARY LOANS
Balance Jan. 1, 1937 Revenue Loans during 1937
$ 30,000.00 60,000.00
Loans paid during 1937 Balance Dec. 31, 1937
$ 75,000.00 15,000.00
$ 90,000.00
$ 90,000.00
SURPLUS WAR BONUS AND ACCUMULATIONS
Transferred from Cash and Se- curities a/c Audit Interest income during 1937
$ 1,111.12
27.94
Balance Dec. 31, 1937
$ 1,139.06
$ 1,139.06
$ 1,139.06
PREMIUM ON COUPON NOTES
Received as premium on Centre School notes
$ 405.65
Cost of registering and printing
$ 72.00
Balance Dec. 31, 1937
333.65
$ 405.65
$ 405.65
SALE OF LOTS AND GRAVES FUNDS
To set up Account a/c Audit
$ 395.00
Sale of lot in 1937
50.00
Balance Dec. 31, 1937
$ 445.00
$ 445.00
$ 445.00
MACHINERY ACCOUNT
Use of Town Trucks
Maintenance Highways, Chap. 90
$ 124.00
Repairs to Salem St .- Chap. 90
457.00
Reconst. of Summer St .- Chap. 90 196.00
126
TOWN OF LYNNFIELD
Balance Dec. 31, 1937
$ 777.00
$ 777.00
$ 777.00
STATE ASSESSMENTS
State Tax raised in 1937
6,440.00 $
State Parks and Reservations raised in 1937
57.95
Assessment for State Tax in 1937
$ 6,860.00
Assessment for State Parks and Reservations in 1937
84.20
Deficit State Tax to be raised in 1938
$ 420.00
Deficit State Parks and Res. to
be raised in 1938
26.25
$ 6,944.20
$ 6,944.20
COUNTY TAX
County Tax raised in 1937 .... Underestimate of County Tax in 1936
$ 44.97
Assessment of County Tax in 1937 . Deficit to be raised in 1938
5,380.08
108.95
$ 5,425.05
$ 5,425.05
APPROPRIATION BALANCES
Balances transferred to 1938
Changing Fire Alarm on Turn- pike
$ 11.52
Repairing Salem Street
402.90
Reconstruction of Summer St. .
4,318.38
Addition to Centre School
5,277.92
Remodeling Precinct 2 Building Government and Relief Projects
270.43
851.39
Balance Dec. 31, 1937 $ 11,132.54
7 $ 11,132.54
$ 11,132.54
$ 5,316.10
127
REPORT OF TOWN ACCOUNTANT
SURPLUS REVENUE EXCESS AND DEFICIENCY
Balance Jan. 1, 1937
$ 34,415.43
Receipts from Tax Titles
176.40
Adjustments a/c Audit (Net)
2,166.07
Revenue Account balances
5,059.91
Amounts added to Tax Titles
$ 11,849.01
Tax Lien paid on Tax Title Loan
247.60
Balance Dec. 31, 1937
29,721.20
$ 41,817.81
$ 41,817.81
DETAIL OF BONDED DEBT OUTSTANDING
Purpose of Indebtedness
Outstanding Jan. 1, 1937
Notes Issued 1937
Payments 1937
Outstanding Dec. 31, 1937
Fire Dept. - Pumping
Engine No. 1.
$ 1,500.00
$ 1,500.00
Fire Dept. - Pumping Engine No. 2.
5,000.00
2,500.00
$ 2,500.00
Addition to Centre
School
$ 35,000.00
35,000.00
Emergency Finance
Loan-Tax Titles . .
6,000.00
4,172.51
1,827.49
$ 6,500.00
$ 41,000.00
$ 8,172.51
$ 39,327.49
TRUST FUND ACCOUNTS
Name of Fund
Balance on hand Jan. 1, 1937
Income 1937
Payments 1937
Balance on hand Dec. 31, 1937
Mary U. Nash Improve- ment Fund
$ 2,139.81
$ 61,76
$ 46.00
$ 2,155.57
Compensation Fund
3,315.95
92.55
3,408.50
Legion Memorial Fund*
1,111.12
1,111.12
G. L. Hawkes Library Fund
500.00
15.00
15.00
500.00
Mary U. Nash Library Fund
1,000.00
27.50
27.50
1,000.00
G. N. Blake Library
Fund
4,000.00
200.08
200.08
4,000.00
128
TOWN OF LYNNFIELD
Adelia J. Clough Library Fund
300.00
9.06
9.06
300.00
Cemetery Trust Funds
11,783.36
649.49
374.50
12,058.35
$ 24,150.24
$ 1,055.44
$ 1,783.26
$ 23,422.42
Transferred to General Cash and called Surplus War Bonus and Accumulations.
** Includes two new endowments amounting to $300.00.
Note-For further detail of these accounts see Report of the Town Treasurer.
TOWN OF LYNNFIELD BALANCE SHEET, DECEMBER 31, 1937 GENERAL ACCOUNTS
ASSETS
LIABILITIES AND RESERVES
Cash on hand December 31, 1937
In hands of Treasurer $ 12,777.74
In hands of Collector 50.00
Levy of 1937 1,748.47
$ 2,497.88
Reserve Fund-Overlay Surplus
2,157.98
Accounts receivable Taxes
Levy of 1935-Property
$ 1,099.45
Tax Title 15,007.40
.Departmental 895.67
$ 20,045.87
$ 40,995.98
Surplus War Bonus Fund and
Levy of 1934-Polls
$ 84.00
Accumulations
1,139.06
Levy of 1935-Polls
172.35
Sale of Cemetery Lots Funds Machinery Account 777.00
445.00
Levy of 1936-Polls
252.00
Levy of 1937-Polls
488.00
Premium on Coupon Notes
333.65
$ 996.35
Appropriation Balances
Motor Vehicle Excise Taxes
Changing Fire Alarm on
Levy of 1934
€A 50.71
Turnpike
$ 11.52
Levy of 1935
418.22
Repairing Salem Street
402.90
Levy of 1936
1,113.04
Reconstruction of Summer St.
4,318.38
Addition to Centre School ..
5,277.92
Remodeling Prec. 2 Building 270.43
Government and Relief Projects
851.39
Levy of 1936
. $ 4.25
Overlays Reserved for Abatement of Taxes Levy of 1936 $ 749.41
Surplus War Bonus and accu- mulations on deposit 1,139.06
$ 13,966.80
Revenue Reserved until Collected
Motor Vehicle Excise Taxes .. $ 4,118.05
Special Assessment-Moth
24.75
Levy of 1936-Property . 8,585.19
Levy of 1937-Property
31,311.34
REPORT OF TOWN ACCOUNTANT
Levy of 1937
2,536.08
$ 4,118.05
Moth Assessments
$ 11,132.54
129
Levy of 1937
20.50
$ 24.75
Temporary Loans Surplus Revenue Excess and Deficiency
$ 15,000.00
Departmental
$ 29,721.20
Public Welfare
$ 815.00
Old Age Assistance
80.67
$ 895.67
State Aid to Highways
$
4,262.86
County Aid to Highways
2,226.53
Tax Titles
15,007.40
Overlay Deficit - Levy of 1935 .
200.59
Underestimates
State Tax of 1937
$ 420.00
State Parks and Reservations
26.25
County Tax of 1937
108.95
$ 555.20
$ 83,250.18
$ 83,250.18
DEBT ACCOUNTS
Net Bonded Debt, December 31, 1937 $ 39,327.49
Fire Department Pumping Engine No. 1 .
$ 2,500.00 ... Addition to Centre School . 35,000.00 Emergency Finance Loan-Tax Titles .
1,827.49
$39,327.49
$ 39,327.49
130
TOWN OF LYNNFIELD
.
.
TRUST FUND ACCOUNTS
Trust Fund Cash and Securities Dec. 31, 1937 $ 23,422.42
Mary U. Nash Improvement Fund
$ 2,155.57
Compensation Fund
3,408.50
G. L. Hawkes Library Fund
500.00
Mary U. Nash Library Fund
1,000.00
G. N. Blake Library Fund ..
4,000.00
Adelia J. Clough Library Fund
300.00
Cemetery Endowment Funds (95 Accounts)
12,058.35
$ 23,422.42
$ 23,422.42
REPORT OF TOWN ACCOUNTANT
131
-
132
TOWN OF LYNNFIELD
ACCOUNTANT'S CERTIFICATE
An examination has been made of the cash and securities in the various trust funds in the hands of the Town Treasurer and they were found to be as stated in that officer's report.
1 The foregoing balance sheet as of December 31, 1937, correctly sets forth the financial position of the town on December 31, 1937 and is in agreement with the books of the town.
CARL H. RUSSELL, Town Accountant.
January 29, 1938.
COMPARISON OF EXPENDITURES FOR FIVE YEARS
Analysis of Actual Expenditures
1937
1936
1935
1934
1933
General Government
Selectmen
$ 958.77
$ 902.78
$ 854.19
$ 851.16
$704.00
Accountant
767.07
724.78
745.21
783.47
698.16
Treasurer
608.65
635.90
547.08
544.59
592.85
Collector of Taxes
1,100.76
1,040.70
778.59
898.51
1,036.12
Assessors
1,302.50
1,388.44
1,128.06
1,292.07
1,079.02
Other Officers
49.25
62.45
146.15
58.45
54.10
Law Department
551.89
300.00
225.00
325.00
378.16
Town Clerk
348.85
291.72
296.07
286.31
302.98
Elections and Registrations
471.92
547.53
245.49
615.15
382.73
Municipal Buildings (Maintenance)
1,780.79
2,029.67
1,862.01
3,331.10
2,228.96
Other
8,545.57
Total
$ 16,703.69
$ 7,923.97
$ 6,827.85
$ 8,985.81
$ 7,457.08
Protection of Persons and Property
Police Department
$ 3,928.91
$ 3,786.45
$ 4,131.67
$ 4,270.01
$ 4,473.08
Fire Department including Hydrants
5,573.81
5,327.41
5,124.66
5,189.17
6,003.68
Moth Department
1,910.79
1,862.85
1,735.47
1,714.20
1,812.25
Tree Warden
899.36
471.80
399.93
399.93
399.90
Other Protection-Inspector of Buildings,
Sealer of Weights and Measures, etc.
393.05
296.80
240.54
258.91
224.90
Fire Department Pumping Engine
7,987.84
7,500.00
Changing Fire Alarm on Turnpike
214.20
174.28
Total
$ 12,920.12
$ 19,907.43
$ 11,632.27
$ 19,332.22
$ 12,913.81
Health and Sanitation
Board of Health and Health Officer
$ 220.70
$ 230.73
$ 58.40
$ 20.70
$ 21.85
Inspector of Animals
60.00
60.00
60.00
60.00
58.00
Inspector of Milk
25.00
21.50
26.75
20.00
20.00
Essex County Sanatorium
1,413.21
1,221.09
809.66
655.19
866.55
Other Expenses
67.00
62.20
49.00
Total
$ 1,718.91
$ 1,533.32
$ 1,021.81
$ 818.09
$ 1,015.40
1955
1954
1933
Highway Department
General Maintenance and Equipment Construction, Streets
$ 13,042.96
$ 6,058.71
$ 9,314.65
$ 8,110.17
$ 7,511.16
12,371.14
17,352.40
12,287.29
1,995.88
1,999.81
2,002.10
268.00
2,433.78
2,303.05
3,111.46
1,866.44
3,693.90
3,673.56
3,536.75
3,596.88
3,560.57
970.71
293.43
359.90
Need help finding more records? Try our genealogical records directory which has more than 1 million sources to help you more easily locate the available records.