Town of Lynnfield, Essex County, Commonwealth of Massachusetts, annual report 1941-1948, Part 19

Author: Lynnfield (Mass.)
Publication date: 1941-1948
Publisher: The Town
Number of Pages: 1064


USA > Massachusetts > Essex County > Lynnfield > Town of Lynnfield, Essex County, Commonwealth of Massachusetts, annual report 1941-1948 > Part 19


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Our reason for this recommendation is that full-time members of these departments should not be in politics. They should, while mem- bers, be free from all political considerations. It is entirely improper for a member of either department to be at the same time a town officer who has supervision of either department, and so free from all direction and instruction of superiors.


Third. That the Commissioner of Public Safety appoint a full-time Deputy Chief of the Fire Department and four full-time men.


This will provide five permanent men, two of whom should be assigned to each fire station, so that one man will be on duty at each station every day and night. This arrangement will provide for imme- diate attention to every alarm both night and day. It will add to the cost of fire protection, but, as stated elsewhere, it will give additional service which we believe the citizens will favor.


Fourth. That a schedule be arranged whereby there shall always be a man available in each fire station who is capable of driving the apparatus and operating all pumping equipment.


Fifth. That the obsolete equipment of the fire alarm system be re- placed and a general modernization of the system be effected as soon as possible.


70


TOWN OF LYNNFIELD


During the past nine years it has cost the Town approximately $4,000.00 to maintain its present unsatisfactory fire alarm system. This is a yearly average of $445.00 for maintenance and repair. The Commit- tee believes this recommendation will yield a substantial saving in the cost of maintaining this very important service. The Fire Department is only as good as its fire-alarm system.


Sixth. That one additional full-time patrolman be appointed at once in order that arrangements may be made whereby police head- quarters will be adequately covered and the Town patrolled both day and night.


Seventh. That arrangements be made at once for the regular re- sponse of the cruising car to all fires.


Eighth. That a long range program be prepared for both the fire and police departments which will tend to increase their efficiency through :-


(a) Personnel training and operation;


(b) A combined fire and police headquarters building; and


(c) A modern ladder truck for the fire department.


Cost of Proposed Immediate Recommendations


The yearly cost of these recommendations will total as follows :- Police Department $ 2,330.00 Fire Department 9,400.00


Total $11,730.00


This will call for an addition of about $2.35 per $1,000 on the tax rate.


This does not include any costs coming under the Long Range Program.


We repeat what we have said before, we believe the citizens of the Town will approve of this added expense provided they receive its value in additional services.


If the Committee recommendations are adopted in full we believe this can and will be accomplished.


ERNEST P. LANE, Chairman GEORGE M. ROUNDY


RALPH L. WILKINSON JAMES D. MCNAMARA CARL H. RUSSELL


71


REPORT OF STATE AUDITOR


REPORT OF STATE AUDITOR


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 Town of Lynnfield for the period from June 19, 1941, the date of the previous audit, to September 20, 1943, and submit the following report thereon:


The financial transactions as recorded on the books of the several departments collecting money for the town or committing bills for col- lection, were examined and checked in detail.


The books and accounts of the town accountant were examined and checked with the treasurer's books and with the records in the several departments. The receipts, as recorded, were checked with the treas- urer's cash book and the payments were compared with the warrants authorizing the disbursements of town funds. The ledger was analyzed, the appropriations as recorded were compared with the town clerk's record of appropriations voted, and the recorded transfers from the reserve fund were checked with the authorizations by the Finance Committee.


A balance sheet, which is appended to this report, was prepared showing the financial condition of the town on September 20, 1943.


The books and accounts of the Town Treasurer were examined and checked in detail. The recorded receipts were analyzed and compared with the collector's records of payments to the treasurer, with the records in the several 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 to the treasurer.


The cash balance on September 20, 1943, was proved by actual count of the cash in the office and by reconciliation of the bank balances with statements furnished by the banks in which town funds are deposited.


The payments of debt and interest were checked with the amounts falling due and with the canceled securities on file.


The securities and savings bank books representing the investments of the trust funds in the custody of the town treasurer were personally examined and listed. The income was proved and the receipts and dis- bursements were verified.


The books and accounts of the tax collector were examined and checked. The poll, property, and motor vehicle excise taxes, special assessments, and water district taxes outstanding at the time of the


N


72


TOWN OF LYNNFIELD


previous examination were audited, and all subsequent commitments were checked to the assessors' warrants. The payments to the town and the water district treasurers were checked with the respective cash books, the recorded abatements were compared with the assessors' records of abatements granted, and the outstanding accounts were listed and reconciled with the respective ledger accounts.


At the commencement of the audit, the collector's cash book entries and postings to the commitment books were found to be in arrears and considerable time elapsed before the work was brought up to date so that the books could be audited. Due to many errors in the clerical work of the collector, it was necessary to check in detail all postings on the commitment books to the cash books, a procedure which greatly increased the length of the audit and made the cost to the town excessive and out of proportion to what it reasonably should be for a town of the size of Lynnfield.


The collector's bank balance as of September 20, 1943, was reconciled with a statement furnished by the bank of deposit. The reconciliation of the cash book balances with the bank balance and the cash on hand, which was verified by actual count, showed that the sum of $533.53 was due from the tax collector to balance his accounts. This sum was paid to the town treasurer before the completion of the audit.


It is recommended that the collector of taxes make a determined effort to secure prompt settlement of all outstanding taxes, assessments and water district taxes which are considerably in arrears, as may be seen from the appended balance sheet. To assist the collector in this work, detailed lists of outstanding taxes for the levies of 1940 and prior were given to him.


It was noted that the collector has failed to make payments to the town treasurer as often as once a week, as required by Section 2, Chapter 60, General Laws.


Verification of the outstanding tax, assessment, and water district taxes was made by mailing notices to many persons whose names ap- peared on the books as owing money to the town and the water districts, the replies received thereto indicating that the accounts, as listed, are correct.


The records of tax titles held by the town were examined and checked. The amounts added to the tax title account were compared with the collector's records, the redemptions were checked with the re- ceipts as recorded on the treasurer's cash book, and the outstanding accounts were compared with the records at the Registry of Deeds.


It is recommended that the town treasurer take action promptly to foreclose rights of redemption of tax titles held by the town more than two years, as provided by Section 65, Chapter 60, General Laws.


73


REPORT OF BOARD OF ASSESSORS


The records of licenses and permits issued by the selectmen and the town clerk were examined and checked, and the payments to the State and to the town were verified.


The surety bonds of the financial officials bonded for the faithful performance of their duties were examined and found to be in proper form.


. The accounts of the sealer of weights and measures and the building inspector, of the public welfare and library departments, as well as of all other departments collecting money for the town, were examined, checked, and reconciled with the treasurer's and the accountant's books.


. In addition to the balance sheet referred to, there are appended to this report tables showing a reconciliation of the treasurer's and the collector's cash, summaries of the tax, assessment, tax title, and depart- mental 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 assistants and for myself, to express appreciation.


Respectfully submitted,


HERMAN B. DINE, Assistant Director of Accounts.


REPORT OF BOARD OF ASSESSORS


Appropriations since the 1942 Tax Rate was fixed


$149,132.80


State Tax


3,500.00


Parks


94.69


County Tax


6,180.24


Tuberculosis Hospital


2,698.99


Overlays


3,289.15


Overlay Deficit, 1934


2.00


Overlay Deficit, 1935


172.36


Overlay Deficit, 1936


54.98


Overlay Deficit, 1937


67.04


$165,192.25


ESTIMATED CREDITS


Income Tax


$ 12,094.56


Corporation Tax


4,345.17


Reimbursement State Owned Land


10.17


Motor Vehicle and Trailer


7,000.00


Licenses


2,200.00


74


TOWN OF LYNNFIELD


Special Assessments


100.00


General Government


200.00


Protection of Persons and Property


1,000.00


Charities


2,500.00


Old Age Assistance


7,500.00


Old Age Tax


312.70


Schools


3,900.00


Library Fines


100.00


Interest


950.00


$ 42,212.60


Credits by authority of Commissioner of Corporations and


Taxation


4,184.58


$ 46,397.18


Credit Polls 919


1,838.00


$ 48,235.18


REAL ESTATE VALUES


Value of Buildings


$4,744,520.00


Value Personal Property


320,905.00


$5,065,425.00


Tax on Real Estate


$112,919.54


Tax on Personal


7,637.53


Tax on Polls


1,838.00


$122,395.07


Moth Assessment


59.84


$122,454.91


Tax Rate for 1943, $23.80.


TABLE OF AGGREGATES


Stock in Trade


$ 9,400.00


Machinery


54,800.00


Live Stock


16,435.00


All other tangible personal property


240,270.00


Total


-- $ 320,905.00


1


REPORT OF BOARD OF ASSESSORS 75


Land Exclusive of Buildings $1,093,775.00


Buildings Exclusive of Land 3,650,745.00


$4,744,520.00


Total valuation of Assessed Estate


$5,065,425.00


Motor Vehicle Excise 1st Commitments


$ 51.52


2nd


1,281.63


3rd


1,031.94


4th


907.55


5th


1,868.40


6th


1,639.90


7th


302.45


8th


144.22


9th


26.17


$ 7,253.78


Abatements Motor Excise


Levy, 1942


$ 2.00


Levy, 1943


127.88


$ 129.88


ABATEMENTS REAL ESTATE, PERSONAL AND POLLS


Real Estate


Personal


Polls


1940


$ 12.00


1941


$ .43


1943 $ 380.00


1941


42.00


1942


4.80


1942


270.76


1943


4.76


1943


1,279.34


$1,604.10


$ 9.99


$ 380.00


DECEMBER ASSESSMENT


Real Estate $ 321.30


Abatement of uncollectable taxes, by authority of Commis-


sioner Henry F. Long made in December, 1943 $ 981.26


SOUTH LYNNFIELD WATER DISTRICT


Value of Water District Real $1,903,970.00


Value of Water District Personal 108,549.00


$2,012,519.00


76


TOWN OF LYNNFIELD


Tax Rate, $1.30


Real Estate Tax


$


2,475.46


· Personal Tax


141.15


$ 2,616.61


LYNNFIELD CENTER WATER DISTRICT


Value of Center Water District Real Estate


$2,194,745.00


Value of Center Water District Personal 126,774.00


$2,321,519.00


Tax Rate, $2.20


Real Estate Tax


$ 4,816.81


Personal Tax


278.92


$ 5,095.73


Respectfully submitted, EVERETT B. RICHARDS SIDNEY E. RICHARDS


WILLIAM W. MOXHAM Lynnfield Board of Assessors.


REPORT OF TOWN TREASURER


To the Citizens of the Town of Lynnfield:


My report as Town Treasurer and Custodian of the Trust Funds is herewith respectfully submitted.


TRUST FUNDS


George N. Blake Library Fund


$ 4,000.00


Adelia J. Clough Library Fund


300.00


George L. Hawkes Library Fund


500.00


Mary U. Nash Library Fund


1,000.00


Mary U. Nash Improvement Fund with accumu- lations


2,153.56


Legion Memorial Fund with accumulations


1,289.83


Liability Insurance Fund with accumulations . .


3.850.18


Various Cemetery Funds with accumulations . .


15,318.65


1


77


REPORT OF TOWN TREASURER


EARNINGS AND DISTRIBUTIONS.


GEORGE N. BLAKE LIBRARY FUND


Amount of Fund, January 1, 1943 $ 4,000.00


Interest and Dividends received in 1943 125.00 $ 4,125.00


Interest and Dividends withdrawn and credited to Library $ 125.00


On Deposit in Malden Savings Bank, December 31, 1943 3,000.00


Bond Investment on hand December 31, 1943 ..


1,000.00


$ 4,125.00


ADELIA J. CLOUGH LIBRARY FUND


Amount of Fund, January 1, 1943 $. 300.00


Interest received in 1943 6.00


$ 306.00


Interest withdrawn and credited to Library .... $ 6.00


On deposit December 31, 1943 in Wakefield Sav- ings Bank 300.00


$ 306.00


GEORGE L. HAWKES LIBRARY FUND 1


Amount of Fund, January 1, 1943


$


500.00


Interest received in 1943 12.50


$ 512.50


Interest withdrawn and credited to Library $ 12.50


On deposit December 31, 1943 in Malden Savings Bank 500.00


$ 512.50


MARY U. NASH LIBRARY FUND


Amount of Fund January 1, 1943 $ 1,000.00


Interest received in 1943 25.00 $ 1,025.00


$


25.00


Interest withdrawn and credited to Library .. .. On deposit December 31, 1943 in Malden Savings Bank 1,000.00 $ 1,025:00


78


TOWN OF LYNNFIELD .


MARY U. NASH IMPROVEMENT FUND


Amount of Fund January 1, 1943 $ 2,192.10


Interest received at Wakefield Savings Bank in 1943 19.66 Interest received at Mechanics Savings Bank in 1943 21.33


$


2,233.09


Withdrawn from Mechanics Savings Bank


79.53


$ 2,153.56


On deposit December 31, 1943 in Wakefield Sav- ings Bank $ 997.88


On deposit December 31, 1943 in Mechanics Sav- ings Bank 1,155.68 $ 2,153.56


LEGION MEMORIAL FUND


Amount of Fund January 1, 1943 $ 1,264.42


Interest received in 1943 25.41


$ 1,289.83


On deposit December 31, 1943 in Dorchester Sav-


$ 1,289.83 ings Bank


1


LIABILITY INSURANCE FUND


Amount of Fund January 1, 1943


$


3,789.12


Interest at Dorchester Savings Bank in 1943


34.48


Interest at Wakefield Savings Bank in 1943 41.66 $ 3,865.26


Withdrawn from Wakefield Savings Bank


15.08


$ 3,850.18


On Deposit December 31, 1943 in Dorchester Savings Bank $ 1,750.44


On Deposit December 31, 1943 in Wakefield Sav- ings Bank 2,099.74 $ 3,850.18


79


REPORT OF TOWN TREASURER


CEMETERY ENDOWMENT FUNDS 1943


On Deposit Jan. 1, 1943


Income Expense


Charles F. Abbott


$ 204.11


$ 3.59


$ 4.00


$ 203.70


Isaac E. Averell


103.37


1.81


3.00


102.18


Henry. Bancroft


372.03


6.53


9.00


369.56


Joseph T. Bancroft


102.94


1.79


2.00


102.73


Warren Bancroft


102.72


2.58


2.00


103.30


Thomas D. Blake


103.77


2.07


4.00


101.84


Carrie M. Brown


100.00


1.99


1.00


100.99


Susan Brown Interest


66.60


18.18


10.00


74.78


Albert R. Bryant


144.62


2.90


4.00


143.52


John Bryant


103.01


1.81


2.00


102.82


Sarah E. Bryant


1,042.59


26.22


4.00


1,064.81


Jennie S. Buckman


118.42


2.07


3.00


117.49


Thomas J. Casson


102.53


1.79


3.00


101.32


Ernest J. Clark


103.41


1.81


4.00


101.22


Jeremiah Coney


164.86


4.13


5.00


163.99


Sarah J. Coney


103.50


2.59


4.00


102.09


Daniel P. Cook


103.56


2.07


4.00


101.63


Mrs. Robert Cossaboom


101.67


2.03


3.00


100.70


Mathew Cox


116.08


2.33


3.00


115.41


George S. Danforth


203.20


3.91


4.00


203.11


John M. Danforth


202.24


3.89


4.00


202.13


Mary A. Danforth


104.03


2.61


4.00


102.64


Abel B. Davis


102.30


2.05


3.00


101.35


Edward Downing


103.13


2.07


4.00


101.20


Oliver Downing


102.68


2.05


4.00


100.73


William C. Duncanson


103.00


1.81


4.00


100.81


Adelia C. Emerson


103.82


2.07


3.00


102.89


Emerson and Orne


104.81


2.09


2.00


104.90


John Woodbury Fuller


149.20


53.75


2.95


200.00


Elbridge Gerry


102.93


1.79


2.00


102.72


Elbridge F. Gerry


209.66


3.67


4.00


209.33


Charles H. Getchell


105.88


1.85


4.00


103.73


Esther M. Gilman


222.37


4.46


6.00


220.83


William Gowing


201.85


3.53


5.00


200.38


Lucy E. Gowing


65.41


1.15


1.00


65.56


Allen F. Gray


101.70


2.03


3.00


100.73


Endicott Hart


65.41


1.15


1.00


65.56


Joseph Hart


159.32


3.19


8.00


154.51


100.44


Jonathan Bryant


100.43


2.01


2.00


On Deposit Dec. 31, 1943


80


TOWN OF LYNNFIELD


John E. Hastings


103.55


1.81


4.00


101.36


Mary B. Hawkes


108.31


2.17


2.50


107.98


Lilley B. Hayward


125.71


2.51


128.22


George E. Herrick


103.36


1.81


4.00


101.17


Joshua Hewes


104.09


2.61


2.00


104.70


James A. Hewes


52.90


1.05


2.00


51.95


John H. Hewes


260.33


5.22


8.00


257.55


Joseph H. Hobson


105.91


2.11


3.00


105.02


Daniel Hood


102.47


1.79


4.00


100.26


Jacob Hood


103.61


2.07


4.00


101.68


John N. Hooper


103.53


1.81


4.00


101.34


George E. Lambert, Jr.


103.11


1.81


4.00


100.92


Arthur A. Lawson


311.16


7.83


6.00


312.99


George J. Mansfield


103.54


2.59


2.00


104.13


R. and M. Mansfield


102.25


2.05


2.00


102.30


Sophia C. Mansfield


409.48


8.22


4.00


413.70


Viola E. McNeil


103.78


2.07


4.00


101.85


Clarence H. Moulton


323.35


8.13


5.00


326.48


Joseph S. Moulton


140.09


2.46


3.00


139.55


A. Brigham Munroe


102.16


2.05


4.00


100.21


Daniel Needham


119.18


2.39


2.00


119.57


Lizzie B. Nelson


159.10


4.00


4.00


159.10


Harry B. Nesbitt


156.99


3.93


4.00


156.92


Helen D. Newcomb


106.95


2.68


2.50


107.13


Eugene A. Newhall


103.23


1.81


2.00


103.04


Frank Newhall


207.71


3.64


4.00


207.35


James H. Newhall


102.47


2.05


2.00


102.52


Joseph C. Newhall


102.49


2.05


2.00


102.54


Warren Newhall


102.69


1.79


3.00


101.48


Wright Newhall


102.19


2.05


4.00


100.24


James Norwood


103.60


2.07


4.00


101.67


Thomas B. Parker


103.43


1.81


3.00


102.24


David F. Parsons


106.76


2.68


4.00


105.44


Ebenezer Parsons


114.56


2.00


2.50


114.06


Israel A. Parsons


108.42


2.71


4.00


107.13


Esther R. Perkins


103.72


1.81


4.00


101.53


John H. Perkins


201.06


3.53


4.00


200.59


M. C. Pope


103.86


2.07


4.00


101.93


Albert G. Preston


102.45


1.79


4.00


100.24


Charlotte M. Ramsdell


102.75


2.05


2.00


102.80


Mrs. Will N. Reed


155.82


3.90


3.00


156.72


Herbert Richardson


101.38


2.03


2.00


101.41


Moses Richardson


117.11


2.35


2.00


117.46


John W. Ross


103.50


2.07


4.00


101.57


81


REPORT OF TOWN TREASURER


Nathaniel Ross


102.05


2.05


3.00


101.10


Rev. John Rossnagle


79.57


1.99


2.00


79.56


William R. Roundy


201.99


4.05


4.00


202.04


Elbridge Russell


221.73


3.88


5.00


220.61


Levi H. Russell


156.31


3.93


4.00


156.24


Mary Ann Seaver


100.29


1.76


2.00


100.05


Lois Shute


104.53


2.09


3.00


103.62


George Skinner


100.24


2.01


2.00


100.25


Herbert A. Skinner


102.32


1.79


2.00


102.11


William Skinner


154.22


3.88


5.00


153.10


Bradley P. Smith


250.00


250.00


Henry E. Smith


200.00


200.00


William Smith


102.94


1.79


4.00


100.73


Edward Horace Spinney


102.38


1.79


104.17


Frank H. Thorndike


158.74


3.18


4.00


157.92


Izetta Tower


101.26


1.78


2.00


101.04


Augustus Upton


100.73


2.01


2.00


100.74


Bowman Viles


102.75


1.79


3.00


101.54


Thomas B. Wellman


208.94


3.66


6.00


206.60


Alfreda J. Whittredge


101.84


1.78


2.00


101.62


H. Amanda Wiley


103.09


1.81


4.00


100.90


Jacob Wiley


106.09


2.6"


2.50


106.26


Mary E. Wiley


101.88


2.03


2.00


101.91


Harry I. and Grace E. Win- chester


306.28


7.71


4.00


309.99


Hathron Woodworth


101.10


1.78


2.00


100.88


$15,308.54


$372.06


$361.95


$15,318.65


NEW ENDOWMENT FUNDS


On July 28, 1943, the Treasurer received from Benjamin Skinner, Cemetery Commissioner, the sum of Two Hundred Dollars ($200.00) to be used as an endowment fund for the Henry E. Smith Lot at Forest Hill Cemetery.


This Fund was deposited in the Wakefield Savings Bank, August 13, 1943.


On October 20, 1943, the Treasurer received from Walter S. Fuller the sum of Fifty Dollars ($50.00) to be added to the present John Wood- bury Fuller Fund.


This Fund was deposited in the Malden Savings Bank, December 16, 1943.


82


TOWN OF LYNNFIELD


On November 8, 1943, the Treasurer received from Benjamin Skinner, Cemetery Commissioner, the sum of Two Hundred and Fifty Dollars ($250.00) to be used as an endowment fund for the Bradley P. Smith Lot at Forest Hill Cemetery.


This Fund was deposited in the Wakefield Savings Bank, December 15, 1943.


SALE OF CEMETERY LOTS


On May 1, 1943, the sum of Fifty Dollars ($50.00) was received for the sale of Lot 273A at Forest Hill Cemetery. .


On May 11, 1943, the sum of Fifty Dollars ($50.00) was received for the sale of Lot 114A at Willow Cemetery.


On September 30, 1943, the sum of Fifty Dollars ($50.00) was received for the sale of Lot 116 at Willow Cemetery.


TEMPORARY NOTE


The following Temporary Note of the Town of Lynnfield was sold in Anticipation of Revenue to be received:


June 15, 1943, $25,000.00 payable at the Merchants National Bank of Boston, November 15, 1943.


TREASURER'S RECEIPTS AND CASH BALANCE


Cash on hand January 1, 1943 $ 38,991.30


G. H. Blake Library Fund 125.00


A. J. Clough Library Fund 6.00


G. L. Hawkes Library Fund 12.50


Mary U. Nash Library Fund .


25.00


Library Fines


102.40


Withdrawals from Cemetery Endowments


361.95


Interest on Susan Brown Fund


16.78


Sale of Cemetery Lots


150.00


New Cemetery Endowments


500.00


Withdrawn from Nash Improvement Fund


79.53


Rent of Town Hall


25.00


Rent of Chemical Hall


99.00


Use of Town Hall Telephone


4.66


Use of School Telephone


.55


Building Permit Fees


112.00


Sealer of Weights and Measures, Fees


21.82


Dog License Fees


781.40


Court Fines


25.00


Licenses and Permits


112.00


83


REPORT OF TOWN TREASURER


Beer and Liquor License Fees


1,600.00


Teachers' Retirement


1,040.34


Victory and Withholding Tax Deductions


3,883.27


Welfare and Old Age Reimbursements


454.46


Reimbursement for Private Moth Work


504.75


Rent of School Property


387.45


Sale of School Lunches


2,824.83


Borrowed on Notes


25,000.00


Miscellaneous Reimbursements


49.32


Overpayments


98.35


Sale of Fire Department Water Pump and Tank


37.50


Sale of School Department Water Pump and Tanks


110.00


Sale of Salvage


36.50


Receipts from Canning Project


605.62


Rent of Town Equipment (Highway Department)


204.00


RECEIVED FROM THE COMMONWEALTH OF MASSACHUSETTS


Income Taxes


$ 13,430.00


Corporation Taxes


6,445.17


Loss of Taxes


10.17


Old Age Assistance


9,118.87


Temporary Aid and Support of Indigent Children


1,222.61


Vocational Education


220.84


School Lunch, Distribution Fund


525.15


Aid to Dependent Children


645.40


Chapter 90, Contract 8654


965.85


Chapter 90, Contract 8449


75.23


RECEIVED FROM FEDERAL GRANT


Old Age Assistance


$ 9,264.71


Old Age Administration Costs


308.79


Aid to Dependent Children


545.72


School Lunch Reimbursement


504.30


RECEIVED FROM ESSEX COUNTY


Refund from Dog Licenses $ 584.58


Chapter 90, Contract 8449


75.23


RECEIVED FROM TAXATION


Real Estate Taxes


$115,828.85


Personal Property Taxes 7,339.53


Poll Taxes


1,678.00


84


TOWN OF LYNNFIELD


Motor Vehicle Excise Taxes


7,639.03


81.47


Moth Taxes Interest and Fees on Taxes


1,001.83


RECEIVED FROM TAX TITLE REDEMPTIONS AND PARTIAL PAYMENTS ON TAX TITLES


Real Estate $ 605.10


Interest on Real Estate Receipts


21.30


Total for 1943


$256,526.01


Payments made on Warrants in 1943


200,888.02


Cash on hand and in Banks


$ 55,637.99


HARRY W. HIGGINS, Treasurer.


REPORT OF TAX COLLECTOR YEAR ENDING DECEMBER 31, 1943


Commitments


Collected


Abated


Refunds


Tax Titles


Interest


Balance


1935 Personal


$ 5.49


$ 1.22


$ 4.27


1936 Personal


8.07


8.07


1937 Personal


12.80


12.80


1938 Personal


24.28


1.08


23.20


1939 Personal


44.56


96


4.00


$ 39.60


1940 Personal


288.24


20.88


267.36


1941 Personal


535.81


97.73


.43


$ 6.68


437.65


1942 Personal


571.67


121.49


2.13


450.18


1943 Personal


7,637.53


7,144.31


4.76


.02


488.46


1940 Real Estate


221.97


199.80


19.54


1.50


2.63


1941 Real Estate


6,370.51


5,435.37


42.00


$ 822.64


355.40


70.50


1942 Real Estate


22,950.39


16,078.33


264.16


$


37.96


2,296.46


410.17


4,349.40


1943 Real Estate


113,240.84


94,088.09


1,279.34


2,386.31


20.74


15,487.10


1936 Poll


6.00


6.00


1937 Poll


12.35


4.00


8.35


1.11


1938 Poll


28.00


8.00


16.00


1.74


4.00


1939 Poll


48.00


16.00


22.00


2.64


10.00


1940 Poll


192.00


42.00


146.00


5.26


4.00


1941 Poll


220.00


68.00


38.00


5.36


114.00


1942 Poll


298.00


78.00


56.00


3.37


164.00


1943 Poll


2,028.00


1,460.00


376.00


1934 Motor Vehicle Excise


11.78


11.78


1935 Motor Vehicle Excise


...


4.00


4.00


1937 Motor Vehicle Excise


...


1 76.34


45.07


31.27


.


REPORT OF TAX COLLECTOR


14.93


85


.


.


.32


· 192.00


-


1938 Motor Vehicle Excise


..


17.71


12.30


5.41


3.00


86


1939 Motor Vehicle Excise


...


111.89


83.95


30.67


2.73


20.68


1940 Motor Vehicle Excise


409.97


137.13


258.33


23.09


14.51


1941 Motor Vehicle Excise


990.97


649.38


36.01


66.71


305.58


1942 Motor Vehicle Excise


826.40


282.81


6.62


11.92


9.11


.548.89


1943 Motor Vehicle Excise


7,253.78


6,416.64


121.30


48.79


4.50


764.63


1936 Moth


1.25


1.00


.25


.30


1937 Moth


1.00


1.00


1938 Moth


1.50


1.50


1940 Moth


2.00


2.00


1941 Moth


12.25


10.00


2.25


1942 Moth


34.28


25.66


8.62


1943 Moth


59.84


44.81


.63


14.40


$164,559.47


$132,553.13


$ 2,861.94


$ 101.40


$ 5,506.04 $


958.76 $ 23,739.76


CLIFFORD C. HAM,


Collector of Taxes


...


. . ..


.


TOWN OF LYNNFIELD


-


FINANCIAL STATEMENT OF THE


TOWN ACCOUNTANT


SHOWING RECEIPTS AND EXPENDITURES OF THE TOWN


FOR THE YEAR ENDING DECEMBER 31, 1943 also


REPORTS OF TRUST FUNDS TAXES OUTSTANDING CASH ON HAND


BALANCE SHEET, ETC.


88


TOWN OF LYNNFIELD


RECEIPTS


Cash on hand January 1, 1943


Treasurer


$ 38,991.30


Collector


50.00


Surplus War Bonus


1,264.42


$ 40,305.72




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