USA > Massachusetts > Essex County > Lynnfield > Town of Lynnfield, Essex County, Commonwealth of Massachusetts, annual report 1941-1948 > Part 42
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Article 8. Motion was made by Mr. John Caldwell that the Town authorize the School Committee to dispose of two unused hen-houses, by sale, now located on the so-called Perry Property, on Main St.
An amendment was offered by Mr. Cassidy that the Town authorize the School Committee to dispose of one unused hen-house, by sale, now- located on the so-called Perry Property, on Main St.
The amendment was voted on and passed.
20
TOWN OF LYNNFIELD
Article 9. On motion of Mr. Cassidy, it was voted unanimously, that the Town change the term of office of the Town Treasurer to a three year term, instead of a one year term, to become effective at the next annual town election.
All Articles in the Warrant having been disposed of, the meeting was adjourned at 8.45 P. M.
HARRY W. HIGGINS, Town Clerk
RECORD OF SPECIAL TOWN MEETING HELD NOVEMBER 3, 1947
The meeting was called to order at 8.00 P. M. by the Moderator who read the call for the meeting and the Constable's return.
On motion by Everett Webster, it was voted to dispense with the reading of the Articles until taken up for action.
Article 1. Voted on motion by Elmer Smith, that $500.00 be trans- ferred from the Excess and Deficiency Fund for the purpose of repairing the Town Hall Roof, to be spent under the supervision of the Board of Selectmen.
Article 2. Voted on motion by Joseph Cassidy, that the sum of $150.00 be transferred from the Excess and Deficiency Fund for the pur- pose of repairing the ceiling in the office of the Town Counsel and Chief of Police.
Article 3. Voted on motion by Joseph Cassidy that the sum of $273.50 be transferred from the Excess and Deficiency Fund to replenish the Budget of the Public Library Trustees, caused by necessary and un- foreseen repairs to the Center Library building.
Article 4. Voted on motion by Everett Webster, that the sum of $225.00 be transferred from the Excess and Deficiency Fund for the pur- chase and installation of an Auxiliary lighting system in the Town Hall, as required by recent legislation.
Article 5. Voted on motion by Minot Carter that the sum of $350.00 be transferred from the machinery account for the purpose of buying a road machine.
Article 6. Voted on motion by Minot Carter, that the sum of $400.00 be transferred from the Machinery Account for the purchase of a snow plow for the new Dodge truck and permit the sale of the old plow. Pro- ceeds from the sale of the old plow to be applied to the cost of the new plow. The transaction to be under the direction of the Highway Super- intendent and the Board of Selectmen.
Article 7. Voted on motion by Minot Carter, that the sum of $788.37, balance of funds appropriated for the improvement of Hutchins Circle,
21
REPORT OF TOWN CLERK
Lakeview Ave., and sidewalk plow, be transferred to the Highway De- partment account, for the completion of heating and electrical installa- tions in the Highway Building.
Article 8. Voted on motion by Milton Doremus, that the sum of $225.00 be transferred from the Excess and Deficiency Fund for the pur- chase of a power lawn mower for Forrest Hill Cemetery to be purchased under the supervision of the Cemetery Commissioners.
Article 9. It was voted on motion by William Moxham to indef- initely postpone action on this article.
Article 10. Voted on motion by Mr. Barrows, that the sum of $2,- 253.53 be transferred from the "School Lunch Funds Available Account" to the School Committee for the continuation of "The Hot Lunch Pro- gram."
Article 11. The motion of Mr. Barrows to appropriate by transfer the sum of $1,000.00 for the purpose of painting the exterior of the center section of the Center School Building was not voted.
Article 12. Voted on motion by Mr. Barrows that the sum of $825.00 be transferred from the Excess and Deficiency Fund to the use of the School Committee to replace a like amount expended by the School Committee for emergency work.
Article 13. Motion made by Charles Smith that this Article be in- definitely postponed, was seconded, and oral vote taken being doubted, Tellers were appointed, after which Moderator requested a showing of hands and on count taken by Tellers, Moderator declared motion was . not carried.
Mr. Luscombe moved that the Town vote to authorize the election of a Road Commissioner under the provisions of Chapter 41, Section 1, of the General Laws, but the Moderator declared that the motion did not conform to the Article as written.
Mr. Stevens offered an Amendment that the Article should be voted on by secret written ballot which was seconded and on a voice vote, Moderator declared motion for secret ballot had carried.
Mr. Luscombe then offered an Amendment to the Amendment which was not allowed due to the fact that the Amendment had already been voted on. Mr. Luscombe then corrected his original motion that the Article be voted on as written, which was accepted by the Moderator.
The Moderator then explained the procedure involved in the secret written ballot, and the use of the check list. Considerable discussion followed regarding the vote necessary to carry the article. Moderator asked for an opinion from the Town Counsel as to whether a majority vote or a 2/3 vote was necessary. Town Counsel retired to his office to check up. Arguments became more involved, and motions were made, but not seconded or voted upon, to drop all discussion and start from the beginning. Town Clerk was asked to call Town Counsel back to the
22
TOWN OF LYNNFIELD
hall, causing the Clerk to be momentarily absent from the hall. Upon return of Town Counsel, Moderator requested an opinion as to whether an affirmative vote on the amended article would mean life tenure for the successful candidate. Town Counsel gave opinion that it would not, but suggested that the Moderator could have allowed Mr. Luscombe's original motion, inasmuch as the qualification "in accordance with the provisions of Chapter 41, Section 1, of the General Laws" did not in- validate the motion.
Moderator then declared the motion before the house was, "To see if the Town will vote to authorize the election of a Road Commissioner according to the provisions of Chapter 41, Section 1, of the General Laws, said vote to be taken by secret written ballot." Upon request, he explained that a "Yes" vote written on the ballot would be favorable to the election of a Road Commissioner, and that a "No" vote would mean that the voter was not in favor of a change of the present system. At- tention was also called to the fact that as an "Appointed" Road Com- missioner said Commissioner may be removed at any time if he fails to do his duty, but that a Road Commissioner who is elected for a year's term cannot be removed before the end of the term.
Tellers were appointed. Town Counsel ruled that, subject to the review of the question, and opinion by the Attorney General, he would rule that a majority vote was sufficient.
Count of the ballots showed "Yes"-106; "No"-58. Moderator then declared that the motion had carried and that the election of a Road Commissioner would be authorized in accordance with the provisions of Chapter 41, Section 1, of the General Laws.
Article 14. Voted on motion by William Moxham that the sum of $2,000.00 be appropriated by transfer from the Excess and Deficiency Fund to be applied to the 1947 Budget of the Fire Department to cover the cost and expenses incurred in the present emergency.
All articles having been disposed of it was voted, on motion by Mr. Joseph Cassidy to adjourn.
HARRY W. HIGGINS, Town Clerk
DOGS LICENSED IN 1947
253 Males @ $2.00
$ 506.00
55 Females @ $5.00
275.00
113 Spayed @ $2.00
226.00
2 Kennels @ $25.00
50.00
1 Kennel @ $10.00
10.00
424
$1,067.00
Clerk's Fees @ .20 per license
84.80
$ 982.20
Paid to Town Treasurer
.
23
REPORT OF TOWN CLERK .
HUNTING AND FISHING LICENSES ISSUED IN 1947
88 Resident Fishing Licenses @ $2.00 $ 176.00
58 Resident Hunting Licenses $2.00 116.00
48 Resident Sporting Licenses @ $3.25
156.00
13 Resident Female and Minors' Licenses @ $1.25
16.25
4 Resident Trapping Licenses @ $5.25 21.00
211 Licenses Issued $ 485.25
Clerk's Fees @ $ .25 per License
52.75
Paid to Division of Fisheries and Game $ 432.50
NUMBER OF REGISTERED VOTERS, OCTOBER 16, 1947
Precinct 1
1178
Precinct 2 824
Total
2002
THE TOWN OF LYNNFIELD IS IN THE FOLLOWING DISTRICTS:
Eighth Congressional District Third Essex Senatorial District Fifth Councillor District Tenth Essex Representative District
November 29, 1947
RECORD OF BIRTHS IN 1947 Report any errors or omissions to Town Clerk
Date
Name of Child
Jan. 13
Peter Raymond Minichiello
Jan. 17
Suzanne DeWilde
Jan. 20 Debra Kent Glidden
Jan. 21
Christine Marie Waterman
Jan. 26
Carol Elizabeth Morris
Jan. 26
Stephen Eliot Grant
Feb. 1
Stephen Clark Grosvenor
Feb. 4
Edward Theodore Rumson Jr.
Feb. 10
Linda Dianne Whitney
Feb. 19
Dale Barton Garbutt
Feb. 23
Marilyn Ann Dawe
Feb. 25
Sally Ann Brothers
Mar. 2
Judith Tucker Bradbury
Mar. .2 Janice Wilson Bradbury
Mar. 14 Robert Granville White
Mar. 17 Glendall Crowell Larkin, Jr.
Mar. 19 Thomas Campbell Holmes
Mar. 19 Elaine Victoria Anderson
Mar. 19
Paul Nicholas Romano
Mar. 31 Paul Wesley Cameron, Jr. Ellis
Apr. 4
Apr. 14 Dana C. Quigley
Apr. 17 Douglas Earle Barnes
Apr. 21
Gail Frances Morrison
Name of Parents
Raymond Minichiello and Virginia P. White William Walter DeWilde and Shirley Pratt Lloyd S. Glidden and Lorraine Murphy Donald R. Waterman and Anna M. E. Nylund James Edward Morris and Elizabeth Irene Wormstead Eliot K. Grant and Marian L. Holt David Edward Grosvenor and Dorothy Frances Clark Edward Theodore Rumson and Blanche Alice Auger Robert Otis Whitney and Nancy Agnes Russo Leonard Clark Garbutt and Alice Stup William H. Dawe and Florence Keating Walter F. Brothers and Joanne Jones Milton A. Bradbury and A. Caroline Tucker Milton A. Bradbury and A. Caroline Tucker Norman W. White and Geraldine Van Eyk Glendall Crowell Larkin and Anne D. Bryson Allan B. Holmes and Doris E. Campbell Oscar Arnt Anderson and Lilian Irma Johnson Peter Jeremy Romano and Rose Jean Christopher Paul Wesley Cameron and Thelma Louise Burbank Roy A. Ellis and Marjorie M. Brown Wallace Vernon Quigley and Dorothy Lillian Parsons Earle Stanley Barnes and Eleanor Mary Dodge John Draper Morrison and Eleanor Frances Smith
24
TOWN OF LYNNFIELD
Apr. 29 May 1 May 2 May 14
May 16
May 24 May 25 John William Cartmill
June 5
William Irving Sparkes
June 11
Philip Christopher Sweeney
June 16 June 20
Bruce Thomas Campbell
James Coleman Fletcher
July 4
Stephen Butler Edmonds
July 9 July 15
Peter Christopher Cheryl Frances Dawes Franklin Daniel Levoy
July 21 July 24 July 30 Aug. 1
Elmer Fred Melanson, Jr.
Steven Cudmore
Paula Jean Giuliano
Aug. 7 Beverly Anne Robbins Maier Aug. 17 Aug. 19 Douglas John Smith
Aug. 25 Herman Carlisle Earle
Aug. 26
Dale Eloise Balser
Elaine Louise Comack
Aug. 28 Sept. 1 Donna Marie Margeson Laubner Sept. 17 Sept. 20 Marilyn Kathleen Murphy
Oct. 4
Richard Woodbury Davis
Robert H. Ware and Doris Seaberg Henry Lewis Stone Jr. and Ruth Elizabeth Tyacke. Gerard E. Meaney and Laura A. Cormier Jacob Potash and Bertha Popkin Ernest S. Hutchins and Laurena M. Duncan Herbert G. Finn and Elizabeth M. Doherty William James Cartmill and Janet Rockwood Robert W. Sparkes and Helen M. Newbegin Frank P. Sweeney and Marian E. Kenneth W. Campbell and Elizabeth Flight James C. Fletcher and Mildred K. Mills William Ansell Edmonds and Beatrice Helen Bombardier Thomas Christopher and Lillian Martha Mayer Marshall Merle Dawes Jr. and Frances Helen Fairbanks George Elmon Levoy and Edna Minnie Dalton Elmer Fred Melanson and Priscilla Mary Carbone Thomas Cudmore and Bessie Hatch Gaetano Giuliano and Jean Redfearn Harold Martin Robbins and Mary Frances Perham Robert Maier and Doris Semple
George Thomas Smith and Lois Florence Hale Herman Carlisle Earle and Virginia Beresford Roger Arnold Balser and Genevieve Louise Coron John Comack and Marjorie Louise Willard George F. Margeson and Bertha S. Knight Theodore G. Laubner and Helen M. Sherman James P. Murphy and Dorothy R. Conroy Robert Wilson Davis and Gladys Amanda Woodbury
Alan Paul Ware Charles Richard Stone Geraldine Marie Meaney Potash Linda May Hutchins Brenda Finn
REPORT OF TOWN CLERK
25
Oct. 10
Linda Jean Ragone
Oct. 21 William Peabody Gerry
Oct. 24 Robert Bruce Macleod
Oct. 27 Alan Maddison Hall
Nov. 4
Ronald Francis Emro
Nov. 4 Dorothy Eileen Munroe
Nov. 9 Gerard Paul Feeny, Jr.
Nov. 17 Richard Greeley Goodwin
Nov. 22
Henry Nathan Sawyer 4th
Nov. 22
Julie Meredith Thompson
Nov. 28
Dawn Lee Gibson
Nov. 29
Luddy
Dec.
Fraser
Joseph George Ragone and Lillian Bernadette Davies Roger Haynes Gerry and Elizabeth Peabody Laurence Seymour Macleod and Marion Helen Mitchell Walter Kenneth Hall and Barbara Ann Maddison Guy Vernon Emro Jr. and Mary Bridget Hickey Angus N. Munroe and Marie A. Murphy Gerard Paul Feeny and Maureen D. Murphy Greeley Goodwin and Ann Phyllis Olmsted Henry Nathan Sawyer 3rd and Barbara Cleworth Davis Robert Lindsay Thompson and Gloria Roberta Williams Byron E. Gibson and Ruth M. Ryan George R. Luddy and Katherine A. Lonergan Leslie Francis Fraser and Nathalie Ann McNamara
26
TOWN OF LYNNFIELD
:
RECORD OF MARRIAGES IN 1947 Report any errors or omissions to Town Clerk
Date
Place of Marriage
Name of Bride and Groom
Residence
Jan. 1
Cambridge
Joseph Clemens Fitzgerald
Lynnfield Cambridge
Jan. 18
Boston
Philip J. Hebert
W. Roxbury
E. Alberta Anderson
Lynnfield
Jan. 18
Lynnfield
John Healey Mildred LeBrun
Lynnfield
Jan. 25
Providence, R. I.
Louis Ely Porter
Lynnfield
Blanche Chagnon
Providence, R. I.
Jan. 30
Lynnfield
William Lamb Styles
Wakefield
Lena Rebecca Gelott
Peabody
Feb. 1
Lynnfield
Matthew M. McCabe
Lynnfield
Feb. 8
Lynnfield
Richard Porter E. Florence Evans
Saugus
Feb. 15
Lynnfield
Gerard Paul Feeny
Lynnfield
Maureen Duane Murphy
Lynnfield
Feb. 15
Wakefield
Elmer F. Melanson
Lynnfield
Priscilla Carbone
Wakefield
Feb. 15
Swampscott
Clifton I. Story
Lynnfield
Ruth P. Shute
Lynnfield
Feb. 15
Lynnfield
Herbert Frank Scribner
Peabody
Lorraine Madeline Begin
Peabody
REPORT
27
:
Mary Ellen Moore
Lynnfield
Saugus
OF TOWN CLERK
Lynn
Dorothy Marie Rouleau
Feb. 28
Lynnfield
Mar. 8
Lynnfield
Mar. 9. Lynnfield
Mar. 21
Wakefield
Lynnfield Wakefield
Apr. 4
Lynnfield
Barbara Ruth Jenkins
Swampscott
Apr. 19
Hopkinton, N. H.
Carl H. Russell
Lynnfield
Beatrice A. Hyde
Swampscott
Apr. 20
Lynnfield
Albert L. Moore
Medford
Lillian L. Tracy
Lynn
Apr. 30
Lynnfield
George W. Faithful, Jr.
Revere
Leocadia Mioduszewski
Revere
May 18
Lynnfield
Michael A. Belmonte
Revere
Genevieve Mary Kolekowski
Saugus
May 25
Lynnfield
Kenneth Young Buckless
Saugus
Janet Gould
Saugus
May 25
Lynn
Forrest W. Howard
Lynn
Amelia B. Rombult
Lynnfield
June 1
Peabody
Charles W. Hisgin
Lynnfield
Mary J. Jodoin
Salem
June 2
Lynnfield
William E. Burgess, Jr.
M. Lucille Treamer
Fairfield, Me. Lynnfield
.
TOWN OF LYNNFIELD
28
Frederick L. Maddison Phyllis L. Westover Edward James Crouse, Jr. Grace E. Williams Donald Blanchard Banks Jean Merilyn Webster Sumner T. Smith Shirley Dorothy Kent Iva Oscar Gustavsen
Lynnfield Lynnfield Chelsea Lynnfield Lexington
Lynnfield
Swampscott
June 8
Lynnfield
Augustine Paul Boccelli Rita Marie Perkins Martin F. Smith Eileen F. Dow
Wakefield Peabody Durham, N. H. Winthrop, Me. Lynnfield
June 13
Providence, R. I.
Roland Arthur Ayotte
Mildred Mary Muise
Revere
June 15
Wakefield
John Francis Carter, Jr.
Lynnfield
Gladys Marie MacDougall
Lynnfield
June 28
Lynnfield
Russell L. Edwards
Lynnfield
Lorraine F. Weyland
Wakefield
June 28
Wakefield
Robert K. MacLaughlin
Lynnfield
Mary V. Klapes
Wakefield
June 28
Danvers
Thomas Edward Tinsley
Danvers
Joan Elizabeth Carter
Lynnfield
- July
4
Lynnfield
William J. Doyle, Jr.
Salem
Florence M. Gorman
Lynn
July 6
Lynn
William Leach
Lynnfield
Greta Louise Jordan
Lynn
July 11
Lowell
Arthur W. H. Rand, Jr.
Lynnfield
Phyllis L. Damon
Lowell
July 20
Lynnfield
Joseph A. Carroccino
Revere
Jean Griffin
Revere
July 25
Melrose
Clayton R. Steely Jean Rowe
Lynnfield
July 27
Lynnfield
Richard Bernard Sadler
Lynnfield
Lillian May Nelson
Lynnfield
July 27
Revere
Napoleon J. Fournier
Lynnfield
Florence Vetere
Revere
29
REPORT OF TOWN CLERK
Lynn
1
June 8
Lynnfield
Aug. 2
Salem
Aug. 2
Lynnfield
E. Boston
E. Boston
Aug. 17
Lynn
Aug. 18
Lynnfield
Lionel Edgar Pettley Katherine Peaslee
Aug. 31
Lynnfield
George Ralph Goddard, Jr. Joan M. Nute
Lynnfield
Sept. 6 Keene, N. H.
Frederick Eliot Pelonsky, Jr.
Lynnfield
Jean Burley Parady
Keene, N. H.
Sept. 14
Lynnfield
Orrill C. Pickett
Melrose
Lois V. Westover
Lynnfield
Sept. 27
Lynn
Richard P. Arms
Marblehead
Elizabeth Widger
Lynnfield
Oct. 4
Lynnfield
Martin J. Kerans
Salem
Jane F. Morrissey
Lynn
Oct. 6
Lynnfield
Alexander Carson
Lynnfield
Stasia Lovering
Lynnfield
Oct., 11
Lynnfield
Gerard E. Langevin
Stoughton
Ruth Trudeau Langevin
Stoughton
Oct. 11
Lynnfield
Edward W. Maloney
Wakefield
Ruth I. Egan
Lynn
Oct., 11
Lynn
Albert Edwin Lehner
Lynnfield
.
Oct., 19
Lynnfield
Lillian Hazel Sayers Frederick B. Teed Ethel Wanstall
Lynnfield Lynnfield
30
TOWN OF LYNNFIELD
. . . . . .
Walter B. Maxwell Jean M. Maxwell Nicholas J. Pellegrino Nancy A. Colosi Charles Allen Rich
S. Hamilton Lynnfield
Lynnfield
Margaret Ruth Gaythwaite
Lynnfield Hingham Hull
Wakefield
Lynnfield
Oct. 31
Lynnfield
Lynn
Lynn
Nov. 3
Lynnfield
Lynn
Lynn
Nov. 22
Lynnfield
Raymond J. Whalen Carol Anne Ferns James A. Dinan Ethel L. Tozier Urban John Murdock
Peabody
Helen Marie Connors
Peabody
REPORT OF TOWN CLERK
31
32
TOWN OF LYNNFIELD
RECORD OF DEATHS IN 1947
Report any errors or omissions to Town Clerk
Date
Name of Deceased
Years
Months
Days
Jan.
3
Eugene Harlow
54
9
8
Jan.
4
Harry Croxford
79
0
0
Jan.
4
Susan Iwanowicz
-
7
24
Jan.
6
Katherine T. Lynch
59
Jan.
14
Frank E. A. Bertram
53
Jan. 21
Gertrude Ellen Dewing
64
7
7
Feb.
6
Nellie F. Scruton
67
-
Feb. 21
Fannie Ellen Taylor
84
3
29
Feb.
27
Frederick H. Gray
87
9
21
Mar.
9
John Foulds
86
0
13
Mar. 15
Richard Francis Crooker
22
7
Mar. 18
Leah Black
48
11
24
Apr.
2
Edwin Calvin Weeks
46
10
27
Apr.
18
Charles H. Getchell
62
3
1
Apr.
19
Emily E. Knowlton
69
4
0
Apr.
22
Ernest Wyman Westover
50
.0
15
Apr.
28
Peter Bertrand Thompson
61
-
Apr.
30
William A. Hayward
72
May
12
Orthet M. West
85
May
31
Marion Sears
52
6
-
June
2
Blanche Lamont Payzant
44
6
13
July
8
George E. Atkins
30
-
July
9
Margaret J. Haushalter
67
0
22
July
26
Wardwell D. Cox
78
9
21
Aug.
2
Kitty Maria Bangs
74
8
9
Aug.
14
Miriam Foss Thwing
72
1
5
Aug.
30
William J. McMahon
59
4
5
Sept.
4
James E. Martin
44
1
4
Sept. 5
Herbert E. Todd
93
10
2
Sept.
13
Alice Gertrude Cross
87
6
28
Sept.
23
Lena Patkin
82
Sept. 26
Sidney E. Richards
74
-
Nov.
1
Herbert Warren Jones
64
8
27
Nov.
9
Frederick Linwood Tyler
78
-
-
Nov.
11
Almah Lionel Dix
73
3
10
Nov.
17
Mary A. Dowlin
48
-
Nov.
28
Nellie Frances Shedd
86
8
11
Nov.
30
Willard Woodruff Whitney
58
1
24
1
-
-
-
...
33
REPORT OF STATE ACCOUNTANTS
REPORT OF STATE ACCOUNTANTS
Mr. Francis X. Lang
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 September 2, 1945, the date of the previous examination, to June 13, 1947, and report thereon as follows:
An examination and verification was made of the recorded financial transactions of the town as shown on the books of the departments re- ceiving or disbursing money or committing bills for collection.
The books and accounts in the office of the town accountant were examined and checked. The receipts as recorded on the ledgers were checked with the records of the several departments making payments to the treasurer and with the treasurer's books, while the recorded pay- ments were checked with the treasury warrants issued by the selectmen and with the treasurer's cash book. The appropriations and loan orders, as recorded on the ledgers, were checked with the town clerk's records of town meetings and the transfers from the reserve fund were verified.
The ledgers were analyzed, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on June 13, 1947.
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 rec- ords 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 treas- urer.
The cash balance on June 13, 1947, 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 cancelled securities on file.
The transactions of the several trust and investment funds in the custody of the town treasurer were verified, and the securities and sav- ings bank books, representing the investment of these funds were per- sonally examined and listed.
The records of tax titles held by the town were examined and checked. The amounts transferred to the tax title account were com-
34
TOWN OF LYNNFIELD
pared with the collector's records, the tax titles redeemed were checked with the receipts as recorded on the treasurer's cash book, and the tax titles on hand were listed and compared with the records at the Registry of Deeds.
The books and accounts of the tax collector were examined and checked. The poll, property, motor vehicle and trailer excise, special assessments, and water district taxes outstanding at the time of the pre- vious 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 rec- onciled with the respective ledger accounts.
Verification of the outstanding tax, excise, and water district taxes was made by mailing notices to many 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 records of licenses 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 furnished by the several town officials required to file such surety were examined and found to be in proper form.
The records of the sealer of weights and measures were examined, the field books being checked to the office books, and the payments to the treasurer being compared with the treasurer's cash book. It was noted that the sealer does not make payments of his receipts to the treasurer monthly as required by Section 34, Chapter 98, General Laws.
The accounts of the building inspector, of the public welfare, school, library, and cemetery departments, as well as of all other departments collecting money for the town, were examined, checked, and reconciled with the treasurer's and accountant's books.
It was noted that the cemetery commissioners perform work in cem- eteries without authorization by vote of the town as required by the pro- visions of Section 4A, Chapter 41, General Laws, which reads as follows:
"Except as otherwise expressly provided a town board may, if authorized by vote of the town, appoint any member thereof to another town office or position for the term pro- vided by law, if any, otherwise for a term not exceeding one year. The salary of any such appointee shall be fixed by vote of the town, notwithstanding the provisions of section one hundred and eight."
In addition to the balance sheet referred to, there are appended to this report tables showing a reconciliation of the several cash accounts,
35
REPORT OF STATE ACCOUNTANTS
summaries of the tax, motor vehicle and trailer excise, tax title, and de- partmental accounts, as well as tables showing the trust and investment 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 my- self, to express appreciation.
Respectfully submitted, HERMAN B. DINE, Assistant Director of Accounts
36
TOWN OF LYNNFIELD
REPORT OF BOARD OF SELECTMEN
To the Citizens of Lynnfield :
During the year 1947 your Board met every Monday evening to carry out their duties. Much time was spent in the first few months of the year preparing the budgets and warrants for the March Town meeting.
After the meeting a great deal of time was spent in carrying out the wishes of the people as expressed at the meeting. The building of the garage for the Highway Department was put up under the super- vision of this Board. The Board also had the walls and ceiling of the upper hall in the Town Hall painted.
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