USA > Massachusetts > Essex County > Lynnfield > Town of Lynnfield, Essex County, Commonwealth of Massachusetts, annual report 1931-1940 > Part 55
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MOTOR VEHICLE EXCISE TAX-1934
Outstanding Jan. 1, 1938
$ 50.71
Abatements
$ 15.54
Payments reported by Collector
19.39
Outstanding Dec. 31, 1938
15.78
$ 50.71
$ 50.71
MOTOR VEHICLE EXCISE TAX-1935
Outstanding Jan. 1, 1938
$ 418.22
Abatements
$ 206.73
Payments reported by Collector
204.19
Outstanding Dec. 31, 1938
7.30
$ 418.22
$ 418.22
MOTOR VEHICLE EXCISE TAX-1936
Outstanding Jan. 1, 1938
$ 1,113.04 4.34
Refund of Overpayments
Abatements
$ 97.48
Adjustments
11.59
Payments reported by Collector
841.53
Outstanding Dec. 31, 1938
166.78
$ 1,117.38 $ 1,117.38
MOTOR VEHICLE EXCISE TAX-1937
Outstanding Jan. 1, 1938
$ 2,536.08 225.97
Additional Commitment in 1938
Refunds of Overpayments
58.61
Abatements
$ 140.85
Adjustments
.61
Payments reported by Collector
2,229.32
Outstanding Dec. 31, 1938
449.88
$ 2,820.66
$ 2,820.66
133
REPORT OF TOWN ACCOUNTANT
MOTOR VEHICLE EXCISE TAX-1938
Commitments to Collector
$ 7,604.44
Refunds of Overpayments
98.02
Abatements
$ 549.41
Payments reported by Collector
6,561.05
Outstanding Dec. 31, 1938
592.00
$ 7,702.46 $ 7,702.46
TAX TITLES
Outstanding Jan. 1, 1938
$ 15,007.40
Transferred from Property Tax Ac- counts including interest, adver-
tising and other expenses added to Tax Titles
20,472.89
Refund of Overpayments Adjustments
56.38
$ 13.64
Payments reported by Treasurer
12,489.38
Outstanding Dec. 31, 1938
23,033.65
$ 35,536.67
$ 35,536.67
STATE AID TO HIGHWAYS
Balance Jan. 1, 1938
$ 4,262.86
Due on Contract 6,511
6,000.00
Due on Contract 6,316
500.00
Receipts from State
Contract 5,865-1937
$ 110.00
Contract 6,175-1937
4,200.00
Contract 6,316-1938
497.56
Contract 6,511-1938
5,543.89
Balance Dec. 31, 1938
411.41
$ 10,762.86
$ 10,762.86
134
TOWN OF LYNNFIELD
COUNTY AID TO HIGHWAYS
Balance Jan. 1, 1938
$
2,226.53
Due on Contract 6,511
3,000.00
Receipts from County
Contract 5,865-1937
$ 50.00
Contract 6,175-1937
2,100.00
Contract 6,511-1938
2,000.00
Balance Dec. 31, 1938
1,076.53
$ 5,226.53
$ 5,226.53
PUBLIC WELFARE-ACCOUNTS RECEIVABLE
Outstanding Jan. 1, 1938
$ 815.00
Bills rendered during 1938
2,776.59
Amounts disallowed
$ 103.13
Payments reported by Treasurer
2,402.73
Outstanding Dec. 31, 1937
1,085.73
$ 3,591.59
$ 3,591.59
OLD AGE ASSISTANCE-ACCOUNTS RECEIVABLE
Outstanding Jan. 1, 1938
$ 80.67
Bills rendered during 1938
4,807.27
Adjustment of allowance
15.00
Amounts disallowed
$ 198.42
Payments reported by Treasurer
4,648.52
Outstanding Dec. 31, 1938
56.00
$ 4,902.94
$ 4,902.94
LIABILITIES AND RESERVES
OVERLAY-1934, PROPERTY AND POLL TAXES
Transferred from Overlay Sur- plus Abatement by Assessors
$ 2.00
$ 2.00
$ 2.00
$ 2.00
135
REPORT OF TOWN ACCOUNTANT
OVERLAY-1935, PROPERTY AND POLL TAXES
Deficit to be raised in 1938
$ 200.59
Assessment in 1938
$ 326.67
Abatements by Assessors
76.08
Adjustment a/c Audit
50.00
$ 326.67
$ 326.67
OVERLAY-1936, PROPERTY AND POLL TAXES
Balance Jan. 1, 1938
$ 749.41
Abatements by Assessors
$ 536.96
Adjustment a/c Audit
24.80
Balance Dec. 31, 1938 .
187.65
$ 749.41
$ 749.41
OVERLAY-1937, PROPERTY AND POLL TAXES
Balance Jan. 1, 1938
$ 1,748.47
Abatements by Assessors
$ 838.96
Adjustment a/c Audit
25.20
Balance Dec. 31, 1938
884.31
$ 1,748.47
$ 1,748.47
OVERLAY-1938, PROPERTY AND POLL TAXES
Excess Assessment o provide
Overlay
$ 3,691.11
Abatements by Assessors
$ 1,122.85
Balance Dec. 31, 1938
2,568.26
$ 3,691.11
$ 3,691.11
RESERVE FUND-OVERLAY SURPLUS
Balance Jan. 1, 1936
$ 2,157.98
Transferred to Overlay-1934
$ 2.00
Balance Dec. 31, 1938
2,155.98
$ 2,157.98
$ 2,157.98
136
TOWN OF LYNNFIELD
MOTOR VEHICLE EXCISE TAX REVENUE
Balance Jan. 1, 1938
$ 4,118.05
Commitments to Collector
7,830.41
Overpayments refunded Adjustments a/c Audit
160.97
30.82
Abatements
$ 1,053.03
Receipts during 1938
9,855.48
Balance Dec. 31, 1938
1,231.74
$ 12,140.25
$ 12,140.25
SPECIAL ASSESSMENT REVENUE - MOTH
Balance Jan. 1, 1938
$ 24.75
Commitment to Collector
47.00
Receipts during 1938
$ 45.00
Balance Dec. 31, 1938
26.75
$ 71.75
$ 71.75
TAX TITLE REVENUE
Balance Jan. 1, 1938
$ 15,007.40
Transferred from Tax Accounts
including interest, advertising and other expenses
20,472.89
Refunds
34.35
Receipts 1938
$ 12,467.35
Abatements
13.64
Balance Dec. 31, 1938
23,033.65
$ 35,514.64 $ 35,514.64
DEPARTMENTAL REVENUE
Balance, Jan. 1, 1938 . Adjustment of 1937
15.00
Bills rendered in 1938
7,583.86
Adjustments and Disallowances
$ 301.55
Receipts 1938
7,051.25
Balance Dec. 31, 1938
1,141.73
$ 8,494.53
$ 8,494.53
.
$ 895.67
1
137
REPORT OF TOWN ACCOUNTANT
TEMPORARY LOANS
Balance Jan. 1, 1938 Revenue Loans during 1938
$ 15,000.00 70,000.00
Loans paid during 1938
Balance Dec. 31, 1938
$ 70,000.00 15,000.00
$ 85,000.00 $ 85,000.00
SURPLUS WAR BONUS AND ACCUMULATIONS
Balance Jan. 1, 1938 Interest income during 1938
$ 1,139.06
28.64
Balance Dec. 31, 1938
$ 1,167.70
$ 1,167.70
$ 1,167.70
MACHINERY ACCOUNT
Balance Jan. 1, 1938 Use of Town Trucks during 1938 Used for purchase of Snow Plow as per Art. 44-March 14, 1938 .. Balance Dec. 31, 1938
$ 777.00 805.00
$ 200.00
1,382.00
$ 1,582.00
$ 1,582.00
SALE OF LOTS AND GRAVES FUNDS
Balance Jan. 1, 1938 Sale of Lots during 1938
$ 445.00 250.00
Transferred to Tool House-Willow Cemetery Unexpended balance on Tool House returned to this fund .. Balance Dec. 31, 1938
$ 445.00
33.25
283.25
$ 728.25
$ 728.25
.
138
TOWN OF LYNNFIELD
PREMIUM ON COUPON NOTES
Balance Jan. 1, 1938
$ 333.65
Transferred to Maturing Debt by
Art. 25-March 14, 1938
$ 333.65
$ 333.65
$ 333.65
STATE ASSESSMENTS
Deficit on 1937 State Tax to be
raised in 1938
$ 420.00
Deficit on 1937 State Parks and Res. to be raised in 1938 26.25
Assessment for 1937 in 1938
$ 446.25°
Assessment for State Tax of 1938
4,720.00
Assessment for State Parks and Reservations in 1938 90.01
353.97
Assessment for Auditing Acct. . Payments to Commonwealth
State Tax
$ 10,030.00
State Parks and Reservations
99.72
Auditing Accounts
353.97
Deficit State Tax to be raised in 1939
5,310.00
Deficit State Parks and Reserva- tions to be raised in 1939
9.71
$ 10,929.94 $ 10,929.94
COUNTY TAX
Deficit on 1937 County Tax to be raised in 1938
$ 108.95
10.00
Transf'r'd to Excess and Deficiency Assessment for 1937 in 1938 Assessment for 1938
5,860.43
Payment to County
5,851.25
Overassessment to be used as credit in 1939
9.18
$ 118.95
$ 5,979.38
$ 5,979.38
139
REPORT OF TOWN ACCOUNTANT
APPROPRIATION BALANCES
Balances transferred to 1939
Special Moth Work
$ 800.71
Repairing Salem Street
402.90
Reconstruction of Summer St.
1937
499.91
1938
3.98
Maintenance of Highways, 1938
4.37
Highway Fund, Chap. 500, 1938
1,622.30
Government and Relief Projects
1,159.66
Balance Dec. 31, 1938
$ 4,493.83
$ 4,493.83
$ 4,493.83
SURPLUS REVENUE - EXCESS AND DEFICIENCY
Balance Jan. 1, 1938
$ 29,721.20
Transferred from Old Age As-
sistance of 1937
349.02
Transferred from County Tax Account
10.00
Adjustments
18.71
Transferred from Revenue Ac- counts
11,387.18
Tax Titles collected
10,309.07
Amounts added to Tax Title Acct. Refund of Overpayment of Tax Title Transferred to Appropriation Accts. and used to reduce Tax Levy
as per various votes in Town Meetings
16,683.78
Balance Dec. 31, 1938
17,025.76
$ 51,795.18 $ 51,795.18
DETAIL OF BONDED DEBT
Outstanding Jan. 1, 1938
Payments 1938
Outstanding Dec. 31, 1938
Purpose of Indebtedness
Fire Dept. - Pumping Engine No. 2
$ 2,500.00
$ 2,500.00
Addition to Centre School
35,000.00
3,000.00
$ 32,000.00
Emergency Fin. Loan-Tax Titles
1,827.49
1,827.49
$ 39,327.49
$ 7,327.49
$ 32,000.00
$ 18,051.29
34.35
140
TOWN OF LYNNFIELD
TRUST FUNDS ACCOUNT
Name of Fund
Outstanding Jan. 1, 1938
Income 1938
Payments 1938
Balance on hand Dec. 31, 1938
Mary U. Nash Improvement
Fund
$ 2,155.57
$ 54.21
$103.50
$ 2,106.28
Compensation Fund
3,408.50
85.71
13.79
3,480.42
G. L. Hawkes Library Fund
500.00
15.00
15.00
500.00
Mary U. Nash Library Fund ...
1,000.00
25.00
25.00
1,000.00
George N. Blake Library Fund
4,000.00
183.92
183.92
4,000.00
Adelia J. Clough Library Fund
300.00
7.54
7.54
300.00
Cemetery Trust Funds
12,058.35
632.11*
395.50
12,294.96
$23,422.42
$1,003.49
$744.25
$23,681.66
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, 1938 GENERAL ACCOUNTS
ASSETS
LIABILITIES AND RESERVES
Overlays Reserved for Abatement of Taxes
Levy of 1936 $ 187.65
In hands of Collector 50.00
Levy of 1937 884.31
Levy of 1938 2,568.26
$ 3,640.22 2,155.98
Accounts receivable
Taxes
Motor Vehicle Excise Taxes ..
$ 1,231.74
Levy of 1935-Property .
$ 309.96
Special Assessment - Moth ..
26.75
Levy of 1936-Property . ·
1,577.91
Tax Title
23,033.65
Levy of 1937-Property ..... 1,712.90
Departmental 1,141.73
$ 25,433.87
$ 26,638.71
Surplus War Bonus Fund and Accumulations
$ 1,167.70
Levy of 1935-Polls
118.35
Sale of Cemetery Lots Funds
283.25
Levy of 1936-Polls
174.00
Machinery Account
1,382.00
Appropriation Balances
Special Moth Work
$ 800.71
Repairing Salem Street
402.90
Motor Vehicle Excise Taxes
Levy of 1934
$ 15.78
Levy of 1935
7.30
Levy of 1936
166.78
Levy of 1937
449.88
Levy of 1938
592.00
$
4,493.83
141
REPORT OF TOWN ACCOUNTANT
Levy of 1934-Polls
$ 76.00
$ 905.89
Reconst. of Summer St .- 1937
499.91
Reconst. of Summer St .- 1938 Maintenance of Highways ..
3.98
4.37
1,622.30
Highway Fund-Chap. 500 .. Gov'ment and Relief Projects
1,159.66
·
$ 1,231.74
Cash on hand December 31, 1938 In hands of Treasurer $ 9,587.97
Surplus War Bonus and accu- mulations on deposit 1,167.70
$ 10,805.67
Reserve Fund - Overlay Surplus Revenue Reserved until Collected
Levy of 1938-Property
23,037.94
Levy of 1937-Polls
201.54
Levy of 1938-Polls
336.00
Moth Assessments
Levy of 1936
$ 3.75
Levy of 1937
4.50
Levy of 1938
18.50
$ 26.75
Overestimate County Tax of 1938 Temporary Loans Surplus Revenue Excess and Deficiency
$ 9.18
$ 15,000.00
$ 17,025.76
Departmental
Public Welfare
$ 1,085.73
Old Age Assistance
56.00
$ 1,141.73
State Aid to Highways
411.41
County Aid to Highways
1,076.53
Tax Titles
23,033.65
Underestimates
State Tax of 1938
$ 5,310.00
State Parks and Reservations
9.71
$ 5,319.71
$ 70,591.79
$ 70,591.79
DEBT ACCOUNTS
Net Bonded Debt, December 31, 1938 .......
$ 32,000.00
Addition to Centre School
$ 32,000.00
$ 32,000.00
$ 32,000.00
.
TOWN OF LYNNFIELD
142
.
TRUST FUND ACCOUNTS
Trust Fund Cash and Securities, Dec. 31, 1938 $ 23,681.66
Mary U. Nash Improvement Fund
$ 2,106.28
Compensation Fund
3,480.42
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 (97 Accounts)
.. 12,294.96
$ 23,681.66
$ 23,681.66
REPORT OF TOWN ACCOUNTANT
143
144
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.
I certify that the books of the Town agree with the cash receipts as reported by the Treasurer and that the payments, by the various departments, were as stated in the foregoing report.
The foregoing balance sheet as of December 31, 1938, correctly sets forth the financial condition of the Town on December 31, 1938, and is in agreement with the books and accounts.
CARL H. RUSSELL,
January 28, 1939.
Town Accountant.
COMPARISON OF EXPENDITURES FOR FIVE YEARS
Analysis of Actual Expenditures General Government
1938
1937
1936
1935
1934
Selectmen
$ 1,053.68
$ 958.77
$ 902.78
$ 854.19
$ 851.16
Accountant
806.08
767.07
724.78
745.21
783.47
Treasurer
600.72
608.65
635.90
547.08
544.59
Collector of Taxes
2,148.59
1,100.76
1,040.70
778.59
898.51
Assessors
1,703.87
1,302.50
1,388.44
1,128.06
1,292.07
Other Officers
46.50
49.25
62.45
146.15
58.45
Law Department
1,117.87
551.89
300.00
225.00
325.00
Town Clerk
304.87
348.85
291.72
296.07
286.31
Elections and Registrations
743.37
471.92
547.53
245.49
615.15
Municipal Buildings (Maintenance)
2,146.86
1,780.79
2,029.67
1,862.01
3,331.10
Other
464.09
8,545.57
Total
$ 11,136.50
$ 16,703.69
$ 7,923.97
$ 6,827.85
$ 8,985.81
Protection of Persons and Property
Police Department
$ 3,908.60
$ 3,928.91
$ 3,786.45
$ 4,131.67
$ 4,270.01
Fire Department including Hydrants
6,421.31
5,573.81
5,327.41
5,124.66
5,189.17
Moth Department
5,254.42
1,910.79
1,862.85
1,735.47
1,714.20
Tree Warden
360.21
899.36
471.80
399.93
399.93
Other Protection-Inspector of Buildings, Sealer of Weights and Measures, etc.
400.47
393.05
296.80
240.54
258.91
Fire Department Pumping Engine
7,987.84
7,500.00
Changing Fire Alarm on Turnpike
11.52
214.20
174.28
Total
$ 16,356.53
$ 12,920.12
$ 19,907.43
$ 11,632.27
$ 19,332.22
145
REPORT OF TOWN ACCOUNTANT
.
Analysis of Actual Expenditures Health and Sanitation
1938
1937
1936
1935
1934
Board of Health and Health Officer
$ 259.38
$ 220.70
$ 230.73
$ 58.40
$ 20.70
Inspector of Animals
60.00
60.00
60.00
60.00
60.00
Inspector of Milk
25.00
25.00
21.50
26.75
20.00
Essex County Sanatorium
1,465.10
1,413.21
1,221.09
809.66
655.19
Other Expenses
67.00
62.20
Total
$ 1,809.48
$ 1,718.91
$ 1,533.32
$ 1,021.81
$ 818.09
Highway Department
General Maintenance and Equipment
$ 10,112.69
$ 13,042.96
$ 6,058.71
$ 9,314.65
$ 8,110.17
Construction, Streets
15,814.49
12,371.14
17,352.40
12,287.29
Construction, Sidewalks
1,995.88
1,999.81
Snow and Ice Removal
1,895.48
268.00
2,433.78
2,303.05
3,111.46
Lighting
3,705.16
3,693.90
3,673.56
3,536.75
3,596.88
Other Expenses
298.95
970.71
293.43
359.90
Total
$ 31,826.77
$ 29,376.00
$ 30,489.16
$ 29,731.05
$ 17,178.22
Public Welfare
Administration
$ 295.93
$ 213.84
$ 130.34
$ 154.41
$ 70.60
Relief
8,387.05
5,153.52
4,977.37
5,302.90
2,922.60
Old Age Administration
610.71
418.28
56.90
Old Age Assistance
14,010.37
11,835.00
7,660.93
5,557.00
4,666.00
Other Expenses
72.68
173.58
Soldiers' Relief
1,036.60
1,280.71
1,454.27
938.19
159.73
Total
$ 24,340.66
$ 18,901.35
$ 14,279.81
$ 12,025.18
$ 7,992.51
146
TOWN OF LYNNFIELD
Analysis of Actual Expenditures
1938
1937
1936
1935
1934
Schools
General Expenses
$ 1,877.32
$ 1,821.65
$ 1,787.44
$ 1,654.15
$ 2,688.52
Teachers' Payrolls, including Supervisor
13,880.63
13,741.66
13,038.05
12,436.00
11,041.00
Text Books and Supplies
1,009.92
1,193.74
1,018.18
1,024.34
1,233.97
Tuition
13,451.43
11,349.67
11,610.71
11,567.83
13,203.85
Transportation
6,621.10
6,418.23
6,565.53
6,545.15
6,255.72
Janitors' Services
2,246.50
2,410.50
2,348.00
2,474.33
2,200.34
Fuel and Light
1,083.23
1,171.26
880.24
821.44
687.39
Maintenance, Buildings and Grounds
1,791.82
2,420.29
1,985.92
2,247.67
1,440.21
Furniture and Furnishings
499.25
1,317.58
656.44
435.85
1,074.15
Other Expenses
233.90
148.36
96.00
660.22
652.49
Addition to Centre School
5,275.20
31,022.08
Total
$ 47,970.30
$ 73,015.02
$ 39,986.51
$ 39,866.98
$ 40,477.64
Libraries
Salaries and Wages
$ 497.00
$ 495.00
$ 506.00
$ 503.50
$ 460.00
Books, Periodicals, etc.
637.69
675.56
541.13
424.09
459.02
Fuel and Light
118.03
56.35
98.01
68.75
71.24
Other Expenses
175.51
374.39
226.87
332.35
166.46
Repairs to Centre Library
211.00
343.60
Total
$ 1,428.23
$ 1,812.30
$ 1,715.61
$ 1,328.69
$ 1,156.72
REPORT
OF TOWN ACCOUNTANT
147
Analysis of Actual Expenditures Parks and Playgrounds
1938
1937
1936
1935
1934
$ 594.38
$ 798.72
$ 616.66
$ 879.95
$ 736.20
Unclassified
Damages to Persons and Property Memorial Day
200.00
$ 175.00
$ 175.00
$ 175.00
$ 175.00
Government and Relief Projects Hurricane Emergency All Other
2,891.73
1,309.59
3,839.02
1,699.74
881.03
118.00
700.00
1,483.57
Total
$ 7,037.18
$ 1,602.59
$ 4,014.02
$ 2,574.74
$ 1,903.57
Cemeteries
Maintenance
$ 641.68
$ 697.75
$ 649.52
$ 634.42
$ 545.57
Care of Lots
395.50
374.50
359.25
372.44
375.68
Land for Cemetery Purposes
1,600.00
200.00
Tool House-Willow Cemetery
411.75
Total
$ 1,448.93
$ 2,672.25
$ 1,208.77
$ 1,006.86
$ 921.25
Total Operation and Maintenance
$143,948.96
$159,520.95
$121,675.26
$106,895.38
$ 99,512.23
Interest
867.27
211.78
272.62
384.73
1,673.09
Revenue Loans, etc.
70,000.00
75,000.00
70,000.00
90,000.00
90,000.00
Payments of Notes
7,327.49
8,172.51
4,000.00
6,000.00
6,000.00
Payments to State and County
16,334.94
12,324.28
11,062.46
11,015.73
8,750.98
Refunds and Other Payments
2,478.68
1,921.56
2,224.34
1,334.48
1,725.58
Grand Total Payments
$240,957.34
$257,151.08
$209,234.68
$215,630.32
$207,651.88
.
TOWN OF LYNNFIELD
148
$ 3,064.42
$ 245.00
149
STATE AUDIT
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 Collector of Taxes of the Town of Lynnfield for the period from March 18, 1933, the date of the previous audit, to March 13, 1937, and of the accounts of all other departments of the town for the period from January 1, 1936, to March 13, 1937, the following report being submitted thereon:
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town, were examined, checked, and verified by a comparison with the books of the Town Accountant and the Treasurer.
The books and accounts of the Town Accountant were examined and checked with the Treasurer's books and with the records of the several departments collecting money for the Town. The necessary ledger-adjusting entries resulting from the audit were made, and a balance sheet, which is appended to this report, was prepared show- ing the financial condition of the Town on March 13, 1937.
The books and accounts of the Town Treasurer were examined and checked. The recorded receipts were analyzed and compared with the records in the departments collecting money for the Town and with other sources from which money was paid into the town treasury, while the payments were checked with the Selectmen's warrants authorizing the disbursement of town funds. The cash balance on March 13, 1937, was verified by a reconciliation of the bank balances with statements furnished by the banks of deposit and by actual count of the cash on hand.
The payments of maturing debt and interest were proved with the amounts falling due and with the cancelled notes on file.
The savings bank books and securities representing the investment of trust funds in the custody of the Town Treasurer were examined and listed. The income was proved and the withdrawals were checked with the receipts as shown in the Treasurer's cash book.
The books and accounts of the Tax Collector were examined and checked. The taxes outstanding at the time of the previous examination were audited, and all subsequent commitments of taxes were reconciled with the Assessors' warrants. The payments to the Town Treasurer and to the Water District Treasurer for the several levies were compared with the respective cash books, the recorded abatements were checked with the Assessors' records of abatements granted, and the outstanding
150
TOWN OF LYNN FIELD
accounts were listed. Town taxes were reconciled with the accounts as shown in the Accountant's ledger.
Verification notices were mailed to a number of persons whose names appeared on the books as owing money to the Town, the replies received thereto indicating that the outstanding accounts as listed, are correct.
The records of the tax titles taken by the Town since the previous audit were checked with the deeds on file and reconciled with the Ac- countant's ledger account.
The Town Clerk's records of town meetings were examined and the appropriations voted at the several meetings were listed and checked with the Accountant's ledger.
It was noted that it has been the practice for the Town to vote one appropriation, under the heading of "General Government," which in- tended to provide for the salaries and expenses of the following depart- ments: Selectmen, Town Accountant, Treasurer, Collector, Assessors, Town Clerk, Election and Registration, etc. In this connection it is recommended that separate appropriations be voted for the salaries and expenses of the departments which have hitherto been charged to the "General Government" appropriation.
The records of sporting and dog licenses were examined, the pay- ments to the State being verified with the receipts on file and the pay- ments to the Town Treasurer being compared with the Treasurer's cash book.
The accounts of the Public Welfare Department and of all other departments collecting money for the Town were examined, checked, and reconciled with the Treasurer's and the Accountant's books.
The surety bonds of the Treasurer, Tax Collector, Deputy Collector, and Town Clerk for the faithful performance of their duties were examined and found to be in proper form.
In addition to the balance sheet mentioned above, there are ap- pended to this report tables showing a reconciliation of the Town Treasurer's, the Tax Collector's and the Library Treasurer's cash, summaries of the tax, assessment, and departmental accounts, as well as tables showing the trust fund transactions.
For the co-operation extended by the various town officials during the progress of the audit, I wish, on behalf of my assistant and for myself, to express appreciation.
Respectfully submitted, HERMAN B. DINE,
Assistant Director of Accounts.
HBD:HM
A full report of the audit is on file in the Town Clerk's office which is open for inspection.
FRED. I. WILKINS, Town Clerk.
151
STATE AUDIT
Mr. Theodore N. Waddell
Director of Accounts
Department of Corporations and Taxation
State House, Boston
Sir:
As directed by you I have made an audit of the books and accounts of the Tax Collector of the Town of Lynnfield for the period from March 14, 1937, the date of the previous audit, to March 16, 1938, preparatory to a recommitment of town and water District taxes to a new Collector, the following report being submitted thereon:
The books and accounts of the Tax Collector were examined and checked. The town and water district taxes outstanding at the time of the previous examination were audited, and all subsequent commit- ments were proved. The payments to the Town and Water District Treasurer were compared with the respective cash books, the recorded abatements were checked to the Assessors' record of abatements granted, the town and water district taxes transferred to the tax title account were compared with the records of tax titles held by the Town as shown by the tax titles deeds on file and by the record at the Registry of Deeds, and the outstanding accounts were listed and reconciled with the Town Accountant's ledger accounts.
The outstanding accounts were verified by mailing notices to a number of persons whose names appeared on the books as owing money to the Town, the replies received thereto indicating that the accounts, as listed, are correct.
The total amounts outstanding on each of the town and water district tax levies were given to the Board of Assessors for use in pre- paring the recommitment warrants, and detailed lists of all town and water district taxes outstanding as of March 16, 1938, were prepared for the use of the new Collector.
The surety bond of the new Collector was examined.
For the co-operation received from the several town officials during the progress of the examination, I wish, on behalf of my assistants, and for myself, to express appreciation.
Respectfully submitted, HERMAN B. DINE,
Assistant Director of Accounts.
HBD:O
A full report of the audit is on file in the Town Clerk's office which is open for inspection.
FRED. I. WILKINS, Town Clerk.
-
126th ANNUAL REPORT
of the
TOWN OF LYNNFIELD
MASSACHUSETTS
-
1782
A
D
TOWN
18/
MEETING HOUSE
IT'S
MASSAC
YEAR ENDING DECEMBER 31, 1939 Compiled by the Town Accountant
126th ANNUAL REPORT
of the
TOWN OF LYNNFIELD
MASSACHUSETTS
IN
1782
DISTRICT 17
TOWN 1814
MEETING HOUSE QUILT ITIN
MASSACHUS
YEAR ENDING DECEMBER 31, 1939 Compiled by the Town Accountant
3
REPORT OF TOWN CLERK
Town Officers Elected
SELECTMEN, BOARD OF HEALTH AND BOARD OF PUBLIC WELFARE
Everett S. Webster, Chairman
Clarence A. Studley Elmer A. Smith
Term expires 1940 Term expires 1940 Term expires 1940
TOWN CLERK Fred I. Wilkins
TOWN TREASURER Fred I. Wilkins
TAX COLLECTOR Clifford C. Ham
MODERATOR Joseph F. Smith
ASSESSORS
Everett B. Richards, Chairman
Sidney E. Richards Charles R. Jones
Term expires 1941 Term expires 1940 Term expires 1942
SCHOOL COMMITTEE
Harold P. Peabody, Chairman
Term expires 1940
Norma C. McKillop, Secretary
Edward S. Averell
Term expires 1942 Term expires 1941
TRUSTEES OF PUBLIC LIBRARY
Rudolf P. Schlenker, Chairman
Malcolm C. Eaton, Secretary
William W. Grace
Term expires 1942 Term expires 1940 Term expires 1941
PARK COMMISSIONERS
Edward M. Fletcher Traugott Hawley Walter E. Wilkinson
Term expires 1942
Term expires 1941 Term expires 1940
CEMETERY COMMISSIONERS
Arthur W. Bryant, Chairman Raymond R. Pearson Benjamin W. Skinner
Term expires 1940
Term expires 1942 Term expires 1941
4
TOWN OF LYNNFIELD
CONSTABLES FOR ONE YEAR
Albert G. Tedford
Charles V. Sweetser
TREE WARDEN
Lyman H. Twiss
Term expires 1940
TOWN PLANNING BOARD
Edward S. Averell
Term expires 1940
James D. McNamara
Term expires 1940
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