USA > Massachusetts > Essex County > Lynnfield > Town of Lynnfield, Essex County, Commonwealth of Massachusetts, annual report 1931-1940 > Part 7
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Geo. M. Roundy, paint for guard rail .90
W. H. Perry, time spent con-
struction problems 50.00
-
$ 666.88
Total cost, $28,037.89.
SOUTH COMMON STREET CONSTRUCTION
Paid from balance unexpended on Main Street construction under auth- ority of vote of Town at Special Town Meeting, August 31, 1931.
Labor and Trucks
Labor as per payrolls. $ 612.42
M. H. Carter, truck and auto .. 134.75
W. E. Wilkinson, Jr., truck. 96.00
Town of Lynnfield, truck 129.00 $ 972.17
Materials and Tools
H. E. Fletcher Co., catch basin inlets $ 32.00
H. P. Woodbury Co., sewer pipe and brick 54.15
Mass. State Prison, catch basin frames and grates 20.72
Dyar Sales & M'c'h'y Co., tools 12.65
W. E. Knox, cement
6.60
G. S. Harvey, gravel
53.60
W. E. Wilkinson, Jr., crushed stone® 482.84
W. E. Wilkinson, Jr., sand. 16.00
101
REPORT OF TOWN ACCOUNTANT
Alden Speare's Sons Co., asphalt
278.80
Geo. M. Roundy, oil and sup.
11.80
Roy Millar, loam
14.00
$ 983.16
Other Expense
A. P. Rounds, Use of shovel and trailer
$ 297.22
McCarthy Bros., use of steam
roller
187.00
$ 484.22
Total cost, $2,439.55.
Total Payments
$ 30,477.44
$ 29,416.58
Credit Balance Dec. 31, 1931
1,060.86
$ 30,477.44
$ 30,477.44
TOTAL OF PROJECT 1928 TO 1931 INC.
Amount
Due Town
Appropriation
Paid
Unexpended of Lynnfield
Balance
State
$ 42,000.00
$ 36,422.42
$ 5,577.58
$1,450.86
$ 4,126.72
County
42,000.00
36,422.42
5,577.58
1,450.86
4,126.72
Town
39,724.15
40,785.01
Cr. 1,060.86
$2,901.72
1,840.86
$123,724.15
$113,629.85
$10,094.30
.
$10,094.30
DEPARTMENT OF PUBLIC WELFARE CREDIT
Appropriation, Mar. 9, 1931, Art. 19
$ 1,800.00
Transferred from Reserve Fund by Finance Committee
390.74
DEBIT
General Administration
Salaries: Board of Public Welfare
George W. Peavey
$ 25.00
Archie L. Hayward 25.00
Walter H. Perry, 10 months .. 20.83
Ralph E. Cox, 2 months. 4.16
$ 2,190.74
$ 74.99
102
TOWN OF LYNNFIELD
Printing and Stationery
2.89
Outside Relief by Town
Groceries and Provisions
$ 971.02
Coal and Wood
49.50
Board and Care
89.00
State Institutions
138.00
Electric Light
17.34
$ 1,264.86
Relief by Other Cities and Towns
Cities
$ 10.00
OLD AGE ASSISTANCE
Payments authorized by Board of
Public Welfare
$ 838.00
Total Payments
$ 2,190.74 $ 2,190.74
EDUCATION SCHOOL DEPARTMENT
CREDIT
Appropriation, March 9, 1931, Art. 20
$ 41,305.00
DEBIT
Payments for 1931 (For itemized ac-
count see detailed report of
School Committee)
$ 40,936.81
Balance to Revenue
368.19
$ 41,305.00
$ 41,305.00
LIBRARY DEPARTMENT
CREDIT
Appropriation, Mar. 9, 1931, Art. 21
$ 700.00
Refund from Dog Tax
240.15
Income Blake Library Fund.
177.50
Income Nash Library Fund.
47.50
Income Hawkes Library Fund
22.50
Income Clough Library Fund.
15.18
Income from Transfer of Bonds ...
82.94
Total Credits
$ 1,285.77
REPORT OF TOWN ACCOUNTANT 103
DEBIT
Salaries and Wages
Main Library
Elizabeth W. Green, librarian .. $ 182.00
Seth H. Russell, janitor
72.00
L. W. Hastings, care of grounds
8.00
$ 262.00
Branch Library
Gertrude A. Chipman, librarian $ 161.00
H. E. Maynard, librarian 21.00 .
Gertrude A. Chipman, janitor .. 46.00
H. E. Maynard, janitor
6.00
H. E. Maynard, care grounds, etc.
6.50
Wm. Sparkes, mowing lawns ..
6.50
-
-
$ 247.00
Books, Periodicals, etc.
Main Library
Books
$ 132.98
Periodicals
19.75
$ 152.73
Branch Library
Books
$ 209.10
Periodicals
42.40
$ 251.50
Fuel and Light
Main Library
E. L. Phillips, kindling wood .. $ 4.00
Municipal Light Board, lighting 28.44
L. C. Munroe Coal Co., coal .... 15.75
$ 48.19
Branch Library
Peabody Electric Light Plant,
lighting
$ 5.63
Lynn Gas & Electric Co., gas for
heating
23.64
$ 29.27
Buildings
Repairs
Branch
J. W. Harvey, shellac and tur- pentine $ 1.45
104
TOWN OF LYNNFIELD
All Other
Main Library
W. E. Olmsted, pick. up grounds $ .50
H. S. Sorenson Co., rep. to clock 2.50
Geo. M. Roundy, janitor supplies 1.25
Municipal Light Dept., electric heater 24.61
-
$ 28.86
Branch Library
Allen Stationery Cơ., Basket and Desk Pad
1.75
Other Expenses
Main Library
Stationery, Printing, etc $ 9.40
Insurance, R. C. Daly
33.75
E. W. Green, postage and sup.
1.15
$ 44.30
Branch
Stationery and Printing
$ 2.89
Gertrude A. Chipman, postage and supplies
2.30
H. E. Maynard, postage and sup.
2.60
Smith Drug Store, clock
1.39
$ 9.18
Total Payments
$ 1,076.23
Balance to Revenue
209.54
$ 1,285.77
$ 1,285.77
PARKS AND PLAYGROUNDS CREDIT
Appropriation, Mar. 9, 1931, Art. 23 $ 1,000.00 ·
DEBIT
Labor, as per payrolls $ 668.00 Equipment
Francis Sporting Goods Co., supplies for tennis court ....
15.60
Teams
E. M. Fletcher $ 212.50
M. H. Carter
10.00
Ralph Cox
5.00
W. E. Wilkinson, Jr. .
2.50
$ 230.00
105
REPORT OF TOWN ACCOUNTANT
All Other
Pitman & Brown Co., lumber ..
15.17
Torrence Vary Co., grass seed ..
5.70
Jenney M'f'g Co., gasoline. ..
1.52
Malden Crushed Stone Co.,
stone dust
11.25
A. H. Packard, repairing horse lawn mower
22.25
Geo. M. Roundy, gasoline and supplies
2.55
H. B. Nesbitt, grass seed.
1.00
Wm. Sparkes, mowing lawn in Lynnfield Square
10.00
W. E. Wilkinson, Jr., filling. . . .
15.00
E. M. Fletcher, telephone and
express
.97
$ 85.41
Total Payments
$ 999.01
Balance to Revenue
.99
$ 1,000.00
$ 1,000.00
UNCLASSIFIED
ESSEX COUNTY SANITARIUM MAINTENANCE
CREDIT
Appropriation, Mar. 9, 1931, Art. 25
$ 795.69
DEBIT
Paid County Treasurer .
$ 795.69
$ 795.69
$ 795.69
ESSEX COUNTY SANITARIUM CONSTRUCTION TAX
CREDIT
Appropriation, Mar. 9, 1931, Art. 26
$ 476.73
DEBIT
Paid County Treasurer
$ 476.73
1
$ 476.73
$ 476.73
1
106
TOWN OF LYNNFIELD
COUNTY CHARGES CREDIT
Assessment by County of Essex .... $ 5,153.09
DEBIT
Paid County Treasurer
$ 5,153.09
$ 5,153.09
$ 5,153.09
STATE CHARGES
CREDIT
Assessment for State Tax
$ 3,150.00
Assessment for auditing municipal accounts
647.66
Assessment for State Parks and Res- ervations 41.36
Assessment for Old Age Assistance
Tax
523.00
$
4,362.02
DEBIT
Paid State Treasurer
Paid State Treasurer
$ 3,839.02 523.00
$ 4,362.02 $ 4,362.02
MEMORIAL DAY
CREDIT
Appropriation, Mar. 9, 1931, Art. 24
$ 200.00
DEBIT
*Paid Post 131, American Legion ..
$ 200.00
$ 200.00
$ 200.00
*For itemized account see report of Memorial Day Committee.
107
REPORT OF TOWN ACCOUNTANT
TOWN SURVEY CREDIT
Appropriation, Mar. 9, 1931, Art. 27 DEBIT
$ 500.00
Paid Morse & Dickinson, assessors' survey and plats
$ 500.00
$ 500.00
$ 500.00
PLANNING BOARD CREDIT
Appropriation, Mar. 9, 1931, Art. 28 DEBIT
Mass.
Federation of Planning
Boards, dues
$ 15.00
Total Payments
$ 15.00
Balance to Revenue . .
35.00
$ 50.00
$ 50.00
PIPING BROOK ON CENTRE SCHOOL GROUNDS CREDIT
Appropriation, Mar. 9, 1931, Art. 38 DEBIT
$ 250.00
H. P. Woodbury Co., pipe and sup. $ 147.97
Boston & Maine R. R., freight ....
27.12
Minot H. Carter, trucking, labor, etc.
63.50
Total Payments
$ 238.59
Balance to Revenue
11.41
$ 250.00
$ 250.00
UNEMPLOYMENT FUND CREDIT
Transferred from Reserve Fund by Finance Committee at request of Selectmen
$ 400.00
DEBIT
Labor, as per payrolls
$ 400.00
$ 400.00
$ 400.00
$ 50.00
108
TOWN OF LYNNFIELD
RESERVE FUND
CREDIT
Transferred from Overlay Reserve,
March 9, 1931, Article 29 .... -
$ 1,500.00
DEBIT
Transfers to Departments by Finance
Committee, as follows:
Unemployment Fund
$ 400.00
Mowing Bushes on Highways ..
8.55
General Government
63.22
Police
15.29
Fire
447.92
Public Welfare and Old Age
Assistance
390.74
L
Cemetery
13.80
Total Transfers
$ 1,339.52
Balance to Overlay Reserve
160.48
$ 1,500.00
$
1,500.00
CEMETERY DEPARTMENT
CREDIT
Appropriation, Mar. 9, 1931, Art. 30
$ 800.00
Transfer from Reserve Fund by
Finance Committee
. 13.80
$ 813.80
DEBIT
Labor: as per payroll
$ 57.50
A. W. Bryant
115.00
Fred Bryant
86.00
Seth H. Russell
178.75
Wm. E. Roundy
180.75
D. J. McCarthy
15.00
Fred Gray
4.00
Chas. Pratt, Jr.
12.00
?
$ 649.00
Loam
M. H. Carter
$ 15.00
McCarthy Bros.
50.00
$ 65.00
:
REPORT OF TOWN ACCOUNTANT 109
Gravel
Gerry Mansfield $ 5.60
E. L. Phillips
1.00
Edwin O. Skinner
9.75
$ 16.35
Other Expenses
M. H. Carter, team $ 16.40
M. H. Carter, truck hire
60.00
. E. L. Johnson, sharpening lawn mowers
4.50
Geo. M. Roundy, grass seed .. . .
1.35
Detroit Vault, Co., markers.
1.20
$ 83.45
Total Payments
$ 813.80
$ 813.80
INTEREST
CREDIT
Appropriation, Mar. 9, 1931, Art. 31
$ 2,700.00
DEBIT
Temporary Loans
Wakefield Trust Co., payments $ 1,084.96
F. S. Moseley & Co., payments 307.79
$ 1,392.75
General Loans
Wakefield Trust Co., payments
$ 1,192.50
Total Payments
2,585.25
Balance to Revenue
'114.75
$ 2,700.00
$ 2,700.00
MUNICIPAL INDEBTEDNESS
TEMPORARY LOANS CREDIT
Balance Outstanding Jan. 1, 1931 ... Anticipation of Revenue From Wakefield Trust Co. . ... From F. S. Moseley & Co., Boston
$ 20,000.00
65,000.00
25,000.00
$110,000.00
ʻ
110
TOWN OF LYNNFIELD
DEBIT
Payments to Wakefield Trust Co ...
Balance outstanding Dec. 31, '31
$ 85,000.00 25,000.00
$110,000.00
$110,000.00
MATURING DEBT
CREDIT
Appropriation, Mar. 9, 1931, Art. 32
$ 7,000.00·
DEBIT
Payment on Centre School Loan ..
$ 1,000.00
Payment on Town Hall Addition. .
2,000.00
Payment on Main Street-1928 ..
2,000.00
Payment on Main Street-1929 . .
2,000.00
Total Payments
$ 7,000.00
$
7,000.00
TRUST AND INVESTMENT FUNDS
CREDIT
Withdrawn from Compensation Fd.
$ 1,164.10
Withdrawn from Nash Improvement
Fund
617.18
Withdrawn from Cemetery Trust
Funds 377.75
$ 2,159.03
DEBIT
.
Compensation Fund
Accident to Edgar H. Brown on Police Duty
Edgar H. Brown, salary $ 485.71
Union Hospital, Lynn 77.50
H. W. Crowell, D. M. D., Lynn. . 324.00
Accident to Edward Munroe, Park Dept.
Edward Munroe, compensation. $ 22.85
R. F. Rauscher, M. D., Lynn .. 19.00
Lynn Hospital 7.85
H. F. Griffin, medicine and car- fares 3.95
$ 887.21
$ 53.65
111
REPORT OF TOWN ACCOUNTANT
Accident to F. A. Russell, Highway Dept.
F. A. Russell, compensation. . .. $ 71.24
R. E. Foss, M. D., Peabody. 27.00
Jessie M. Porter, nursing
125.00
- -
$ 223.24
Nash Improvement Fund So. Common Street curbing.
$ 617.18
Cemetery Trust Funds
For perpetual care of lots-1931
Seth H. Russell
$ 209.25
George H. Bancroft
80.25
Arthur W. Bryant
84.00
Mabel Savage
4.25
$ 377.75
Total Payments
$ 2,159.03
$ 2,159.03
REFUNDS AND TRANSFERS
REFUNDS
CREDIT
Errors, account of audit ..
$ 84.85
Collector's Cash Overage deposited with Treasurer
482.42
DEBIT
Refunds 1929 Excise Tax
$ 23.33
Refunds 1930 Excise Tax
47.79
Refunds 1930 Poll Tax
2.00
Excess and deficiency errors account audit 11.73
-
$ 84.85
F. W. Freeman, Collector of Taxes ..
482.42
Total Payments . .
$ 567.27
$ 567.27
TRANSFERS
Teachers' Retirement Fund
CREDIT
Treas. receipts from School Dept. $ 685.00
112
TOWN OF LYNNFIELD
DEBIT
Payments to Mass. Teachers' Re- tirement Fund Association. $ 685.00
$ 685.00
$ 685.00
GRAND SUMMARY OF PAYMENTS
General Government
Salaries and Wages
$ 4,771.75
Expenses, including care of mu-
nicipal buildings
3,791.47
Town Survey
500.00
Total General Government
$ 9,063.22
Protection of Persons and Property
· Police Department
$ 5,229.29
Fire Department, including Hy- drant Rental
6,147.92
Moth Department
1,697.42
Tree Warden
699.50
Inspector of Buildings
174.05
Sealer of Weights and Measures
103.02
Total
$ 14,051.20
Health and Sanitation
Board of Health
$ 28.50
Inspector of Animals
66.00
Inspector of Milk
25.00
Essex County Sanitarium-
Maintenance
795.69
Essex County Sanitarium-
Construction
476.73
Total
$ 1,391.92
Highways
New Equipment
$ 1,961.00
General Expenses
8,859.41
Snow and Ice Removal
1,176.65
Sidewalk Construction
1,976.20
Street Lights
3,644.13
Mowing Bushes on Highways ..
258.55
REPORT OF TOWN ACCOUNTANT 113
South Common Street Curbing
617.18
Main Street Land Damages ....
400.00
Street & Highway Safety Com.
44.56
Main Street Construction ... . .
28,037.89
South Common St. Construction
2,439.55
Total Main. and Con. . .
$ 49,415.12
Department of Public Welfare
Welfare
$ 1,352.74
Old Age Assistance
838.00
Total
$ 2,190.74
Education .
Schools
$ 40,936.81
Libraries
1,076.23
Total
$ 42,013.04
Recreation
Park Department
$ 999.01
Unclassified
Memorial Day
$ 200.00
Town Planning Board
15.00
Piping Brook on Centre School Grounds
238.59
Unemployment Fund
400.00
Total
$ 853.59
Cemeteries
$ 813.80
Municipal Indebtedness
Anticipation of Revenue Loans
$ 85,000.00
General Loans paid from Rev ...
7,000.00
$ 92,000.00 $ 2,585.25
Interest
Agency, Trust and Investment
Taxes-State
$ 4,362.02
Taxes-County
5,153.09
1,164.10
Trust Funds-Compensation. . . Trust Funds-Cemetery, Perpet- ual Care 377.75
Total
$ 11,056.96
114
TOWN OF LYNNFIELD
Refunds and Transfers
Refunds: Taxes and errors ac- count Audit F. W. Freeman, Col. of Taxes ..
$ 84.85 482.42
$ 567.27
Tranfers: Teachers' Retirement Fund
$ 685.00
Grand Total
$227,686.12
Unpaid Bills
Town of Wakefield-Tuition. . .
$ 6,248.00
Total Payments by Treas ...
$221,438.12
Balance cash on hand Dec. 31, 1931 Revenue
$ 6,127.96
Less amount overpaid on Non- Revenue
1,060.86
$ 5,067.10
$226,505.22
DETAIL OF BALANCE SHEET ACCOUNTS
Assets
TAXES, PROPERTY-1927
To adjust excess credits allowed in
error
$ 19.62
Amount credited to Excess & Defi- ciency in 1930
$ 4.67
Payments reported by Collector dur -. ing 1931
14.95
$ 19.62
$ 19.62
TAXES, PROPERTY-1928
Outstanding Jan. 1, 1931 $ 802.51
Moth assessment credited to Taxes in error .75
Outstanding on Dec. 1928 assessment 14.02 Cash reported as interest in 1930. . $ .05
115
REPORT OF TOWN ACCOUNTANT
Payments reported by Collector dur-
ing 1931
803.19
Abatements by Assessors during 1931
14.04
$ 817.28
$ 817.28
TAXES, PROPERTY-1929
Outstanding Jan. 1, 1931
$ 3,060.67
Moth assessment credited to Taxes
in error
.50
Abatements reported in duplicate
by Assessors
143.35
To adjust amounts previously cred- ited to 1930 Taxes
$ 235.00
Warrant to collector in excess of de- tailed list
.36
Payments reported by Collector dur-
ing 1931
2,783.51
Abatements by Assessors during 1931
185.65
$ 3,204.52
$ 3,204.52
TAXES, PROPERTY-1930
Outstanding Jan. 1, 1931
$ 29,553.00
To adjust for 1929 Taxes credited in error
235.00
To adjust for Moth assessment 1930
credited taxes in error
11.50
Moth commitment for 1930 included in property tax
$ 38.75
To adjust for Taxes of 1930 previ- ously credited to Moth Assess- ment
4.00
Payments reported by Collector dur- ing 1931
22,670.47
207.65
Abatements by Assessors during 1931 Balance outstanding Dec. 31, 1931 ..
6,878.63
$ 29,799.50
$ 29,799.50
116
TOWN OF LYNNFIELD
TAXES, PROPERTY-1931
Commitment to Collector
Commitment to Col .- December
$ 84,360.03 476.36
Payments reported by Collector to Dec. 31, 1931
$ 49,167.50
Abatements by Assessors to Dec. 31, 1931
98.82
Balance outstanding Dec. 31, 1931 ..
35,570.07
$ 84,836.39
$ 84,836.39
TAXES, POLL-1929
Balance outstanding Jan. 1, 1931. $ 2.00
Detail list of Polls in excess of com- mitment
4.00
Refund of overpayment
2.00
Payments reported by Collector dur- ing 1931
$ 4.00
Balance outstanding Dec. 31, 1931. .
4.00
$ 8.00 $ 8.00
TAXES, POLL-1930
Balance outstanding Jan. 1, 1931 ....
$ 62.00
Detail list of Polls in excess of Com- mitment 4.00
Payments reported by Collector dur- ing 1931 $ 18.00
Abatements by Assessors during '31
18.00
Balance outstanding Dec. 31, 1931 ..
30.00
$ 66.00 $ 66.00
TAXES, POLL-1931
Commitment to Col., 515 @ $2.00 ..
$ 1,030.00
Commitment to collector, 5 @ $2.00 December 10.00
Payments reported by Collector to Dec. 31, 1931
$ 946.00
Abatements by Assessors to Dec. 31, 1931 Balance outstanding Dec. 31, 1931. .
16.00
78.00
$ 1,040.00
$ 1,040.00
117
REPORT OF TOWN ACCOUNTANT
TAXES, OLD AGE ASSISTANCE-1931
Commitment to Collector, 523 @ $1
$ 523.00
Commitment to Collector, 5 @ $1, December
5.00
Payments reported by Collector to Dec. 31, 1931 Balance outstanding Dec. 31, 1931 ..
$ 480.00
48.00
$ 528.00
$ 528.00
SPECIAL ASSESSMENT, MOTH-1928
To adjust credit in 1930 in error ..
$ 3.25
To adjust for moth collections in 1928 credited to taxes
$ .75
Payments reported by Collector dur- ing 1931
2.50
$ 3.25
$ 3.25
SPECIAL ASSESSMENT, MOTH-1929
$ 11.00
Detail list in excess of Commitment To adjust over-credit allowed in '30 To adjust moth collections previous- ly reported as Taxes 1929. . . To adjust collections previously re- ported as Moth 1928.
1.00
$ .50
3.25
To adjust collections previously re- ported as Moth 1930
2.50
Payments reported by Collector dur- ing 1931 Balance outstanding Dec. 31, 1931. .
5.50
.25
$ 12.00
$ 12.00
SPECIAL ASSESSMENT, MOTH-1930
Balance outstanding Jan. 1. 1931 .... $ 19.75
To adjust for Taxes of 1930 reported as Moth in error 4.00
To adjust for Moth collections pre- viously reported as Taxes 1930 $ 11.50
118
TOWN OF LYNNFIELD
Payments reported by Collector dur- ing 1931
6.00
Balance outstanding Dec. 31, 1931 ..
6.25
$ 23.75
$ 23.75
SPECIAL ASSESSMENT, MOTH-1931
Commitment to Collector
$ 35.00
Payments reported by Collector to
Dec. 31, 1931
$ 24.50
Balance outstanding Dec. 31, 1931. .
10.50
$ 35.00
$ 35.00
AUTOMOBILE EXCISE ASSESSMENTS-1929
Balance outstanding Jan. 1, 1931 ..
$ 862.48
Credits allowed in error
70.41
Refunds of Overpayments
23.33
Payments reported by Collector dur- ing 1931 Balance outstanding Dec. 31, 1931 ..
$ 313.69
642.53
$ 956.22
$ 956.22
AUTOMOBILE EXCISE ASSESSMENTS-1930
Balance outstanding Jan. 1, 1931 ..
$ 2,235.55
To adjust for duplicate abatement by Assessors
3.40
Refunds of overpayments
47.79
To adjust for commitments in ex- cess of detail lists
$ .09
Payments reported by Collector dur- ing 1931 Abatements by Assessors during 1931 Balance outstanding Dec. 31, 1931 ..
1,089.97
86.97
1,109.71
$ 2,286.74 $ 2,286.74
AUTOMOBILE EXCISE ASSESSMENTS-1931
Commitments to Collector $ 6,600.66
Payments reported by Collector to
Dec. 31, 1931 $ 4,456.32
119
REPORT OF TOWN ACCOUNTANT
Abatements by Assessors to Dec. 31, 1931
660.90
Balance outstanding Dec. 31, 1931. .
1,483.44
$ 6,600.66
$ 6,600.66
TAX TITLES
Balance outstanding Jan. 1, 1931 ..
$ 447.02
Credit to adjust entry in 1930
$ 25.00
Balance outstanding Dec. 31, 1931 ..
422.02
$ 447.02
$ 447.02
STATE AID
Due from State Jan. 1, 1931. . .
$ 76.00
Cash received from State, 1931 ....
$ 76.00
$ 76.00
$ 76.00
HIGH SCHOOL TRANSPORTATION
High School Transportation 1931 .. $ 4,570.00
Balance due from State, Dec. 31, '31
$ 4,570.00
$ 4,570.00
$ 4,570.00
LIABILITIES
OVERLAY-1928-PROPERTY TAX
Balance Jan. 1, 1931
1,975.34 $
Abatements of 1928 Taxes by Asses- sors
$ 14.04
Balance transferred to Overlay Re-
serve
$ 1,961.30
$ 1,975.34
$ 1,975.34
OVERLAY-1929-PROPERTY TAX
Balance Jan. 1, 1931
$ 539.92
Abatements reported in error
143.35
Abatements allowed by Assessors in 1931 $ 185.65
Balance transferred to Overlay Re-
serve
497.62
$ 683.27
$ 683.27
120
TOWN OF LYNNFIELD
OVERLAY-1930-PROPERTY TAX
Balance Jan. 1, 1931
$ 1,205.09
Abatements allowed by Assessors in 1931
$ 225.65
Balance Dec. 31, 1931
979.44
$ 1,205.09
$ 1,205.09
OVERLAY-1931-PROPERTY TAX
Excess Assessment by Assessors ....
$ 1,750.41
Abatements allowed by Assessors to
Dec. 31, 1931
$ 114.82
Balance Dec. 31, 1931
1,635.59
$ 1,750.41
$ 1,750.41
SPECIAL ASSESSMENT REVENUE
Balance Jan. 1, 1930
$ 22.50
Net adjustments on account of State Audit
$ 2.50
Receipts during 1931
38.00
Moth Assessment of 1931
35.00
Balance Dec. 31, 1931
17.00
$ 57.50
$ 57.50
MOTOR VEHICLE EXCISE TAX REVENUE
To set up account as per state audit Commitment in excess of detail list in 1930 $ .09
$ 3,098.03
Abatements by Assessors to Dec. 31, 1931
747.87
3.40
Duplicate abatement on 1930 Excise Detail list in excess of commitment in 1929
26.85
Abatements allowed in excess
43.56
Automobile Excise Tax of 1931.
6,600.66
Refunds of overpayments
71.12
Receipts during Dec. 31, 1931
5,859.98
Balance Dec. 31, 1931
3,235.68
$ 9,843.62
$ 9,843.62
of amount reported
121
REPORT OF TOWN ACCOUNTANT
TAX TITLES REVENUE
Balance Jan. 1, 1931
$ 587.72
Debit to adjust entry in 1930
$ 165.70
Balance Dec. 31, 1931
422.02
$ 587.72
$ 587.72
OVERLAY RESERVE
Balance Jan. 1, 1931
$ 4,976.34
To adjust abatement on 1927 taxes
19.62
Unused overlay of Property Tax of 1928
1,961.30
Unused overlay of Property Tax of 1929
497.62
Transferred to Reserve Fund by Article 29 of Annual Town Meeting, March 9, 1931.
$ 1,500.00
Unused balance in Reserve Fund ..
160.48
Balance Dec. 31, 1931
6,115.36
$ 7,615.36
$ 7,615.36
COLLECTOR'S CASH OVERAGE
To set up account as per State Audit
$ 482.42
Refunds to Collector to cover Taxes Paid Balance returned to Collector
$ 132.94
349.48
$ 482.42
$ 482.42
122
TOWN OF LYNNFIELD
EXCESS AND DEFICIENCY
Balance Jan. 1, 1931
$ 11,578.61
Credit adjustments on account of State Audit To set up Motor Vehicle Excise Tax Revenue Account $ 1,521.51
166.70
Debit adjustments on account of State Audit 63.06
State Aid payment from State
76.00
Transfer from Trust Fund Income ..
1.00
To balance revenue account
13,328.27
$ 14,912.84
$ 14,912.84
TEMPORARY LOANS
Balance Jan. 1, 1931
Revenue Loans during 1931
Payments of Loans by Treasurer during 1931
$ 85,000.00
Balance Dec. 31, 1931
$110,000.00
$110,000.00
UNPAID BILLS
Town of Wakefield
High School Tuition
$ 6,248.00
Balance Dec. 31, 1931
$
6,248.00
$ 6,248.00
$ 6,248.00
DETAIL OF NET BONDED DEBT OUTSTANDING
Purpose of Indebtedness
Balance Out-Notes Issued PaymentsBalance Out- standing 1931 1931 Jan. 1, '31
standing Dec. 31, '31
Centre School Addition
$ 4,000.00
$1,000.00
$ 3,000.00
Town Hall Addition
12,000.00
2,000.00
10,000.00
Rebuilding Main Street-1928
4,000.00
2,000.00
2,000.00
Rebuilding Main Street-1930
6,000.00
2,000.00
4,000.00
Rebuilding Main Street-1931
8,000.00
8,000.00
$26,000.00
$8,000.00
$7,000.00
$27,000.00
3,090.53
Balance Dec. 31, 1931
$ 20,000.00 90,000.00
25,000.00
123
REPORT OF TOWN ACCOUNTANT
TRUST FUND ACCOUNTS
Name of Fund
Balance on hand Jan. 1, '31
Income 1931
Payments 1931
Balance on hand Dec. 31, '31
Mary U. Nash Imp. Fund
$ 2,827.40
$ 135.33
$ 617.18
$ 2,345.55
Compensation Fund
3,008.72
145.96
1,164.10
1,990.58
Legion Memorial Fund
906.91
41.24
948.15
George L. Hawkes Library Fund
500.00
22.50
22.50
500.00
Mary U. Nash Library Fund
1,000.00
47.50
47.50
1,000.00
George N. Blake Library Fund
4,000.00
260.44
260.44
4,000.00
Adelia J. Clough Library Fund
300.00
15.18
15.18
300.00
Cemetery Trust Funds
9,500.21
*1,052.49
377.75
10,174.95
$22,043.24
$1,720.64
$2,504.65
$21,259.23 For further detail of these accounts see report of the Town Treasurer. Includes $600.00 in new endowments.
TOWN OF LYNNFIELD BALANCE SHEET, DECEMBER 31, 1931 GENERAL ACCOUNTS
ASSETS
LIABILITIES AND RESERVES
Cash on hand December 31, 1931. Accounts Receivable :
$ 6,127.96 Overlays-Reserved for Abatement of Taxes Levy' of 1930 $ 979.44
Levy of 1931 1,635.59
Levy of 1930-Property $ 6,878.63
Levy of 1931-Property
35,570.07
Levy of 1929-Poll
4.00
Levy of 1930-Poll
30.00
Levy of 1931-Poll
78.00
Special Assessment-Moth ... 17.00
$42,560.70
Tax Titles 422.02
Moth Assessments:
$ 3,674.70
Levy of 1929
$ 25
Levy of 1930
6.25
Levy of 1931
10.50
Temporary Loans
25,000.00 .
Motor Vehicle Excise Taxes:
Levy of 1929
$ 642.53
Levy of 1930
1,109.71
Levy of 1931
1,483.44
$ 3,235.68
Special State Tax:
Levy of 1931-Old Age Assistance
$ 48.00
Tax Titles
422.02
Due from State:
High School Transportation .. . .
4,570.00
$56,981.36
$56,981.36
124
TOWN OF LYNNFIELD
Surplus Revenue : Excess and Deficiency
$13,328.27
$
17.00
Unpaid Warrants:
Town of Wakefield-Tuition ....
6,248.00
Taxes:
$ 2,615.03 6,115.36
Reserve Fund-Overlay Surplus .... Revenue Reserved until Collected :
Motor Vehicle Excise Taxes .... $ 3,235.68
NON-REVENUE ACCOUNT
Due from Commonwealth
$ 1,450.86 Overpaid on Orders
$ 1,060.86
Due from County of Essex
1,450.86 Main Street Construction Balance
1,840.86
$ 2,901.72
$ 2,901.72
DEBT ACCOUNTS
Net Funded Debt, December 31, 1931. .
$27,000.00 Centre School Loan
$ 3,000.00
Town Hall Loan
10,000.00
Main Street Construction Loans. 14,000.00
$27,000.00
$27,000.00
1
TRUST ACCOUNTS
Trust Funds: Cash and Securities ....
$21,259.23 Mary U. Nash Improvement Fund ..
$ 2,345.55
Compensation Fund-Liability
1,990.58
Legion Memorial Fund
948.15
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
Cemetery Perpetual Care Funds . .
10,174.95
$21,259.23
$21,259.23
REPORT
OF TOWN . ACCOUNTANT
125
.
TOWN OF LYNNFIELD
126
ACCOUNTANT'S CERTIFICATE
I have examined the cash deposits and securities in the various Trust Funds in the hands of the Town Treasurer and find them to be as stated in the Treasurer'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 de- partments, were as stated in the foregoing report.
The foregoing Balance sheet sets forth the financial condition of the Town as at December 31, 1931.
There is an amount of $4,570 due from the State for transportation of High School pupils which will be received in March 1932. There is, also, one bill unpaid for Tuition of High School pupils at Wakefield amounting to $6,248. This bill would have been paid in 1931 had the Town received nearly $7,500 due from the State for Transportation and from the State and County on Main Street Construction. Payment will be made, however, early in 1932.
The Treasurer has found it exceedingly difficult to borrow money in anticipation of taxes and it would be advantageous to the Town if all unpaid taxes were settled with as little delay as possible.
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