USA > Massachusetts > Plymouth County > Norwell > Town of Norwell annual report 1920-1929 > Part 38
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Richard Bonell, 13 1-2 days
At $4.00 54 00
Roland Dobson, team 5 days At $9.00 45 00
Edward Harris, 2 days, at $4.00 .. 8 00
Alvan Spencer, 7 days, at $4.80 .. 33 60
Alfred Bates, use of truck, 6 days At $2.00 12 00
43
TOWN OF NORWELL
Howard Baker, 3 days at $4.00 .. 12 00
Robert Stovell, 5 days at $4.00 .. 20 00
Hall and Torrey, Paint and Supplies 7 35
F. M. Curtis, carting lime, sulphur 2 00
Freight on lime, sulphur 2 04
Frost Insecticide Co., L Sulphur .
47 34
F. M. Curtis, carting Lead
4 00
F. M. Curtis, Cost paid Am. Ex.
57
F. M. Curtis, Cash Paid, Hanover Garage
2 00
F. M. Curtis, Cash paid Geo. Dobson 18 00
F. M. Curtis, Cash paid Edward Harriss 2 00
John H. Sparrell, Gar and Supplies 25 93
F. M. Curtis, Cash paid Am. Ex. 51
Whitman Soule, Labor
2 00
Freight on Creosote
1 79
F. M. Curtis, Carting
2 00
F. M. Curtis, 10 days 7 hours At $4.50 48 60
Charles Bruce, 10 days 7 hours At $4.00 43 50
Alfred Bates, 10 days 7 hours At $4.00 43 50
Harry V. McHough, 7 days, 3 hours At $4.00 29 50
F. M. Curtis, use of truck, 10 days 7 hours, at $3.00 32 63
$ 2 026 61
Less Amount charged property owners $268 69 Less private work 680 75
Less Spraying Elms 200 00
Less Sale of Lead
63 72
Less Refund from State
24 50
44
SEVENTY-EIGHTH ANNUAL REPORT
Less Town Appropriation 810 99
Unexpended Month of November
$ 2 048 65 $ 22 04
Financed by State $346 00
FRED M. CURTIS
Moth Sueprintendent
Tree Warden
Roland Dobson, Labor $ 1 00
F. M. Curtis, Labor 1 00
Arthur Mitchell, use of car 1 00
F. M. Curtis, Labor 1 00
F. M. Curtis, 2 days, at $4.50 9 00
J. W. Foster, 2 days at $4.00 8 00
Donald Merritt, 2 days at $4.00 8 00
Henry Leavitt, 2 days at $4.00. 8 00
F. M. Curtis, use of truck 2 days at $3 6 00
Appropriation
$
43 00
75 00
Unexpended $ 32 00
FRED M. CURTIS
Tree Warden
MOWING AND BURNING BUSHES
F. M. Curtis, 27 days at $4.50 .... $121 50 Charles Bates, 10 1-2 days at $4.00. . 42 00 Lincoln Bates, 10 1-2 days at $4.00. . 42 00 Western Bates, 6 1-2 days at $4.00 .. 26 00 F. M. Curtis, use of truck 24 1-2 days at $3.00 73 50
Alfred Bates, 1 1-2 days at $4.00 6 00 . . Chas Bates, use of truck, 2 1-2 days At $2.00 5 00
46
SEVENTY-EIGHTH ANNUAL REPORT
Donald Merritt, 16 1-2 days at $4.00 66 00
J. W. Foster, 16 1-2 days at $4.00 .. 66 00
Henry Leavitt, 16 1-2 days at $4.00. . 66 00
$ 514 00
Appropriation
$ 500 00
Exceeded
$ 14 00
FRED M. CURTIS
Tree Warden
SQUARES AND TRIANGLES
F. M. Curtis, 6 1-2 days, at $4.50 $29 25
Charles Bates, 3 days, at $4.00 12 00
F. M. Curtis, use of truck, 7 days At $3.00 21 00
Lincoln Bates, 4 days, at $4.00 16 00
Weston Bates, 2 days, at $4.00 8 00
Alfred Bates, 1 1-2 days at $4.00 6 00
Phillip Ayer, 1-2 day at $4.00 2 00
Charles Bates, use of truck 1 1-2 days At $2.00 3 00
Richard Bonell, 1 day, at $4.00 4 00
Donald Merritt, 6 days, at $4.00 24 00
James Clark, 3 days, at $4.00 12 00
J. W. Foster, 1 day, at $4.00 4 00
Henry Leavitt, 2 days, at $4.00 8 00
Edward Harriss, 4 1-2 days at $4.00 18 00
J. W. Foster, sharpening lawn mowers 2 00
E. R. Jones, Labor 10 00
47
TOWN OF NORWELL
2 Scyth Stones
40
$ 179 65
Appropriation
200 00
Unexpended
$
20 35
FRED M. CURTIS
Tree Warden
Trustees
FIFTIETH ANNUAL REPORT OF THE TRUSTEES OF THE COFFIN FUND
Amount of Fund $ 2 000 00
Available Interest in Bank, Jan. 1,
1927
.$
393 49
Interest on Bank Book
111 72
$
505 21
Paid Worthy Poor
$
118 50
Available Interest in Bank Jan. 1,
1928
386 71
-$
505 21
FORTY-SECOND ANNUAL REPORT OF TRUSTEES OF THE ABIGAIL T. OTIS POOR FUND
Amount of Fund $ 2 000 00
Available interest in Bank, Jan. 1,
1927
$
421 38
Interest on Bank Book
114 62
-$ 536 00
Paid Worthy Poor
$
51 08
Interest in Bank Jan. 1, 1928 484 92 -$ 536 00
49
TOWN OF NORWELL
INCOME CEMETERY TRUST FUNDS
Interest Added 1927
Expended 1927
Balance on Hand Jan. 1, 1928
Abigail T. Otis
$53 00
$53 00
$110 00
Abigail T. Otis, Tomb
30 62
30 12
138 00
Miss Eliza Josselyn
11 54
11 54
40 00
Samuel C. Cudworth
13 20
13 20
75 00
Prudence C. Delano
19 23
19 23
100 00
Nancy Hersey
5 27
5 27
10 00
Betsey Tolman
5 44
3 00
16 26
George P. Clapp
5 44
3 00
16 04
Mary O. Robbins
11 44
11 54
40 00
Charles H. Merritt
2 40
2 40
0 00
James W. Sampson
14 41
14 41
50 00
Robbins Tomb
6 01
6 01
25 00
Davis Damon
5 77
5 77
20 00
Susan C. Damon
5 27
5 27
10 00
George H. Bates
5 04
5 04
5 00
Gad Leavitt
5 58
3 00
19 10
Adeline A. Pain
10 81
10 81
25 00
Thomas Sampson
3 99
3 00
9 60
Abbie S. Bates
14 53
0 00
317 08
Hosea J. Stockbridge
11 59
0 00
53 25
N. P. Brownell
7 19
7 19
0 00
John H. Knapp
5 86
18 00
10 67
Olive H. Brigham
7 74
7 25
11 12
Benj. P. Nichols
3 78
3 25
6 05
Albert S. Green
10 97
3 00
36 55
Timothy Chapman
4 88
3 25
5 17
Lewis W. Kilburn
4 97
3 25
6 87
Charles Tolman
4 80
0 00
4 80
Leafy Curtis Miller
0 00
0 00
0 00
Chester Barker
0 00
0 00
0 00
Robert K. Stoddard
0 00
0 00
0 00
W. W. Farrar
0 00
0 00
0 00
Highway Surveyor
-
GENERAL ACCOUNT
Perry H. Osborn
Working with State Man $ 2 25
Labor on Scraper 2 00
Express 5 50
Use of Car 4 00
Road Meeting in Boston 4 50
Cement 1 80
Lighting Lanterns 1 50
Labor on tree 4 12
Labor and Material on Town Pump 14 30
Postage
1 75
Telephone
5 00
$ 46 72
Phillips Bates & Co.
36 17
Calvin S. West & Son 54 33
New England Road Mach. Co 83 50
Robert W. MacDonald 30 00
Charles W. Tilden 2 50
Berger Mfg. Co. 59 40
$ 312 62
SUMMARY OF STREETS
Barstow Avenue
$
75 96
Bridge
22 31
Circuit
590 40
51
TOWN OF NORWELL
Cross
481 13
Winter
313 92
Norwell Avenue
423 15
Grove
903 09
Prospect
650 93
Jacobs Avenue
55 62
South
81 74
Pleasant
166 94
Lincoln
106 06
Mt. Blue
435 77
Mt Hope
47 96
High
1 319 05
School
39 88
Oak
37 26
Stetson
161 07
Fences (Labor)
38 38
Church
36 47
Culverts (Labor)
116 50
Tiffany
190 70
Common
19 62
Green
352 19
Common Avenue
18 63
Nealgate
474 42
Pine
769 71
Bowker
16 49
Forest
77 70
West
213 41
Forest Avenue
2 50
Dover
123 93
Cedar
137 18
Town Lines
10 25
River
489 97
Main
3 215 37
Summer
475 22
Parker
16 12
Central
925 46
52
SEVENTY-EIGHTH ANNUAL REPORT
Pond
495 24
General Account
312 62
-
$14 440 32
Credit
Percival G. Power
14 00
$14 426 32
Appropriation
Town 5 000 00
Town and State 4 700 00
Received from State 4 700 00
$14 400 00
Exceeded $ 26 32
HIGHWAY PAYROLL AND EXPENDITURES
Harry Pinson (gravel) $ 6 00
Calvin S. West & Son (tools) 54 33
Charles Bruce 3 days, 5 hr. 14 50
William Lee, 10 days
40 00
Bernard Shultz, 2 days 8 00
Henry Leavitt, 57 days, 7 1-2 hr ... 231 75
Everett W. Osborne, 43 days ..
172 00
Alexander Black, 14 days 56 00
I. Austin Lincoln, 40 days 160 00
George Barrell, 14 days 56 00
Joseph Briggs, 2 days
8 00
William Beach, 3 days
12 00
Charles Williamson and truck, 29 days
319 00
Lyman Lincoln and truck
59 days, 4 hours 654 50
Frank Thomas (gravel) 24 00
Robert Goosby, 4 days
16 00
53
TOWN OF NORWELL
Phillips Bates & Co. (tools) . .. 36 17
Turtle Island Crushed Stone Co. 54 38
842 93
Perry H. Osborn, 187 days, 4 hrs. General 46 72
Man and large truck, 87 days 4 hr. 2 100 00
Man and Reo, 112 days, 1 hr. .. 1 345 50
Man and Ford, 118 days, 7 hr. .. 1 306 94
Man and Team, 126 days, 2 hr. .. 1 136 25
2 men and 2 teams 2 days
36 00
Man 104 days, 4 hr.
418 00
2 Men 19 days, 4 hr.
154 00
3 Men 11 days
132 00
4 Men, 3 days
48 00
New England Road Mach. Co.
(Parts for Scraper) 83 50
William Maynard, 84 days, 2 1-2 hr. 337 25
Harry Mckay 5 days 20 00
Henry T. Gunderway, 33 days
1-2 hour 134 00
Joseph Totman, 7 days
28 00
Walter Wagner, 6 days, 4 hrs. 26 00
The Barrett Co., (Tarvia)
3 039 20
Robert Smith, 5 days
20 00
Wilbur Hatch, 10 days
40 00
John Prince, 29 days, 6 hrs. 119 00
James Smith, 3 days
12 00
Robert MacDonald (Repairs)
30 00
Charles W. Tilden ( Repairs) .... 2 50
John Gunderway, 31 days 1-2 hr. 125 00
Lyman W. Lincoln, Jr., 29 days 4 hr.
118 00
Berger Mfg. Co., (Culcerts) . . 59 40
Charles H. Smith, 11 days, 4 hr. .. 46 00
William Weatherby (Gravel)
186 20
Raleigh Barker (Gravel)
80
Robert Molla (Gavel)
43 00
Thomas Tindale (Gravel)
159 40
54
SEVENTY-EIGHTH ANNUAL REPORT
Samuel Sylvester (Gravel) 4 00
Lyman W. Lincoln (Gravel) 21 00
Andrew J. Litchfield, (Gravel)
80 60
Edwin C. Bent (Gravel)
21 00
Standard Oil (Asphalt)
195 50
$14 440 32
Credit
Percival G. Power 14 00
$14 426 32
Appropriation
14 400 00
Exceeded
$
26 32
SNOW ACCOUNT 1927
Phillips Bates & Co. Supplies ... .
.
$ 3 85
H. H. Berry (Gas and Oil for tractor ) 6 57
William Beach 3 00
Good Roads Mach. Co. (Snow
plow blade) 37 30
Robert Goosby 3 00
Henry T. Gunderway 4 00
Jared Gardner
1 50
Edward Harris
2 00
Wilbur Hatch 35 50
E. P. Joseph, Large truck 589 50
Percy E. Joseph
51 50
Arthur Jackman 78 50
Fred Joseph 7 75
Herbert Joseph 44 00
Bertram Joseph 3 50
Harrison Loud
1 00
Lester Litchfield 1 75
I. Austin Lincoln (Gas and Oil for tractor )
18 54
55
TOWN OF NORWELL
Robert MacDonald (Repairs)
80 90
Joseph Meuse 59 00
J. Foster Merritt, Jr. 28 50
Fred Mckay
52 50
William Maynard
3 00
Arthur Merritt
5 00
Perry H. Osborn
124 87
Man and Large Truck
702 50
Man and Ford
28 00
Man and Reo
57 50
I Man
57 50
2 Men
20 00
Supplies
12 40
John T. Osborn 51 50
Everett W. Osborne 1 00
Arthur Randall
18 00
Rose Bros., Large truck and 2 men
198 00
G. Lancaster Snowdale 21 00
Standard Oil 2 89
Charles H. Smith 4 25
Charles H. Smith, Jr. 3 00
Clifford Smith
2 50
Robert Smith
2 00
William Smith
2 00
John H. Sparrell (Gas and Oil for Tractor)
31 32
William D. Turner (Gas and Oil
for Tractor 2 40
Charles Tilden
4 00
Clement Thomas 5 00
Calvin S. West & Son 9 66
Lester D. West and truck 4 00
Lester D. West, Sand 1 40
Stanley Winslow 3 50
-$ 2 491 85
56
SEVENTY-EIGHTH ANNUAL REPORT
Appropriation 2 500 00
Balance
$ 9 15
PERRY H. OSBORN Highway Surveyor
SNOW (Special Appropriation)
Joseph Hackett (For Cletrac) $2 700 00
Good Roads Machine Co.
(For Champion Plow) 290 00
Perry H. Osborn
(Truck to Boston)
10 00
Appropriation
$ 3 000 00 $3 000 00
PERRY H. OSBORN Highway Surveyor
Board of Health
With the unusually violent and fatal cases of infantile paralysis and the added expense at the "Tuberculosis Hos- pital" we have greatly exceeded the appropriation this year. In past years it has been the custom for the Town to make a small apropriation with the idea that it helped to keep the tax rate down, even if it became necessary for the Board to exceed. This does not meet with the approval of the State Division of Accounts. While we cannot tell what em- ergency may arise we suggest that the Town appropriate at least $1500.00 for the ensuing year.
Diseases Reported to the Board
Anterior Poliomyelitis 5
Chicken Pox 1
Dog Bite (requiring anti-rabic treatment) 2
Pulmonary Tuberculosis 2
Tuberculosis, other forms 1
Measles 1
Scarlet Fever 1
INSPECTION OF SLAUGHTERING
Hogs 156
Calves 16
Sheep 10
58
SEVENTY-EIGHTH ANNUAL REPORT
BOARD OF HEALTH ACCOUNT
Plymouth County Tuberculosis
Hospital $1 090 70
City of Cambridge 39 00
Massachusetts Homeopathic
Hospital 189 00
Dumphy Motor Car Co., Ambulance
Service 110 00
Dr. Harry T. Handy 14 00
Parke Davis & Co., Anti Rabic Serum 49 26
John H. Sparrell, Auto service
25 00
Joseph F. Merritt, Services 145 00
Amos H. Tilden, Inspections
91 00
Appropriation
$ 1 752 96 $ 500 00
1 252 96
Due from State Board of Health,
To Town Treasury 517 14
Actual amount exceeded $ 735 82
Respectfully submitted,
MINOT WILLIAMSON,
JOSEPH F. MERRITT, HORACE D. GAUDETTE,
Board of Health
Forestry
Previous to the town meeting of 1923, the governors of the six New England states being assembled in conference, had under consideration the condition of our lumber supply, and in view of its rapid disappearance, agreed to request the towns of their respective states to investigate the ques- tion of establishing town forests.
Accordingly, at the request of Governor Cox, there ap- peared in the warrant for our annual town meeting for that year, this article :
Will the town authorize the Selectmen to appoint a com- mittee to investigate the feasibility of establishing a town forest ?
The town voted that the Selectmen appoint a committee for that purpose.
No definite action was taken in 1924, except to authorize the appointment of a committee to determine what land was suitable and available to acquire for a town forest.
In 1925 the town voted to establish a town forest under Chapter 45 of the General Laws; also to employ its alms- house unimproved land and lands acquired by tax sale for forestry purposes.
Since that time the town's title to the tax sale lands has been thought to be uncertain and they have not been improv- ed.
ยท
60
SEVENTY-EIGHTH ANNUAL REPORT
Last spring the secretary of the Massachusetts Forestry Association suggested to all the forestry committees and school superinendents the desirability of getting the school children interested in forestry work, and asking them to assist in planting trees on Arbor Day.
With the approval of the School Committee and the Su- perintendent and the co-operation of the Principal and teachers of the central school and of Mr. Cochran, 1500 four year white pine seedlings, furnished by the state from the forest nurseries at Bridgewater, were planted on April 29, by the pupils of the Central school, in the woodland in the rear of the school grounds, which was acquired by the School Committee with the playground through the generos- ity of Mr. A. L. Sylvester. The tree warden and his men were employed to remove some brush and briers and W. O. Henderson for Mr. Barnard assisted in directing the planting. Most of these trees are alive and ready to begin growing. Mr. Cochran, without expense to us, went to Bridgewater with his car and brought the trees the day be- fore the planting, so that they were in fine condition.
The planting was preceded by an interesting program in the Assembly hall.
The law requiring the appointment of a town forest com- mittee became effective in July, and the Selectmen appoint- ed Mr. Fred B. Cochran for three years Clifton S. Deane for two years and Fred M. Curtis for one year, and they organized with Mr. Cochran chairman, and Mr. Deane secretary.
In October through the initiative and under the super- vison of Mr. Cochran, a tree club of thirty-eight members was formed by the pupils of the High School, to study trees and forestry. The principal has kindly arranged to allow
61
TOWN OF NORWELL
the use of a room for one period on the third Thursday of each month, and three illustrated lectures have already been given before the club, one by Mr. E. W. Brockway, the U. S. Pine Blister Rust Agent, and two by Mr. Robert Parmenter from the Massachusetts Division of Forestry. Others are to follow, Mr. Parmenter and Mr. Brockway, together with Mr. Gardner C. Norcross, the County Agri- cultural Extension Agent, have visited our woodland with members of the committee and also woodlands of some pri- vate owners in the town, and given expert advice on the management of the same. Their services are free to any citizen or owner of forest land in Norwell.
EXPENSES
C. S. Deane $6 75
Fred M. Curtis
4 50
Charles Bates 4 00
Alfred Bates
4 00
Lincoln Bates
4 00
Weston Bates 4 00
$ 27 25
Appropriation
250 00
Balance
$222 75
FRED B. COCHRAN, CLIFTON S. DEANE, FRED M. CURTIS,
Town Forest Committee
Report of Assessors
Taxable Real Estate $1 701 890 00
Taxable Personal Estate .. 258 685 00
Total Taxable Valuation1927
$1 960 575 00
Total Taxable Valuation 1926
1 740 975 00
Increase
219 600 00
Exempted Real Estate
$18 595 00
Exempted Personal Estate 100 00
Total Exempted -$
- 18 695 00
Tax Rate, 1927
$30 50 per $1 000 00
Town Tax, including overlay
51 779 87
County Tax 4 014 33
State Tax 3 240 00
State Highway Tax 427 60
Municipal Accts, Audit Tax
336 58
Plymouth County Hospital Maintenance
590 00
Persons Assessed 1 062
Poll Tax Only
87
Polls Assessed
475
Total Number Polls
490
Polls Exempt 15
Number of Acres of Land 12 874
Number of Dwelling Houses 578
Number of Horses 111
Number of Cows 140
Number of Neat Cattle
24
Number of Sheep 13
Number of Swine
25
63
TOWN OF NORWELL
Number of Fowl 12 874
Per Capita Valuation
Per Capita Tax
$1 331 00 40 60
EDWARD M. SEXTON, WILLIAM J. LEONARD, CLIFTON S. DEANE,
Assessors
Tax Collector
W. W. Boardman of the Tax Commissioner's office has examined the Collector's Books for the years 1920, '21, '22, '23, '24, '25, '26, closing them to June 1st 1927 and found a balance due the Town of
$ 1 021 28
Paid the Treasurer to balance
$ 1 021 28
Collected and paid Treasurer since June 1st 1927.
On account of 1924
.$
11 64
Uncollected 37 19
1925 account paid Treasurer
$ 1 486 53
Uncollected
201 34
1926 account paid Treasurer
$ 6 840 49
Uncollected
2 712 59
1927 Polls, 474
$
948 00
Interest 94 -
$ 948 94
Abatements $ 12 00
Paid Treasurer 932 81
Cash on hand 4 13
-$ 948 94
1927 Tax Levy $60 648 43
Interest Collected
. .
46 94
-$60 695 37
65
TOWN OF NORWELL
Abatements
$ 193 10
Paid Treasurer
46 782 38
Cash on hand
26 95
Uncollected
13 692 94
$60 695 37
The 1924 balance is in litigation, the Town Council, Thos. Buttimer having the matter in charge.
WM. H. SPENCER Collector of Taxes
-
Trustees Ridge Hill Library
RECEIVED
On Hand
$13 42
Appropriation
50 00
Fines
16 61
-$80 03
PAID
Books $52 71
Oil Burner
14 50
Rebinding
7 75
Fuel
2 50
Stationary and Supplies
2 39
-$79 85
Balance
$ 18
Our total circulation for the year was 1791, 1267 fiction and 524 non fiction. We have added 80 volumes during the year, 42 by purchase and 38 by gift. The continued interest and generosity of the State Library Commission and the gifts of books by several individuals have been an incentive to our Library. The Parent-Teachers As- sociation donated a sum sufficient to provide shelving which Mr. Wm. O. Prouty installed without expense in our new and improved quarters in the upper rooms of the Ridge
67
TOWN OF NORWELL
Hill School House, which we are permitted to occupy thru the courtesy of the School Committee. This change from our old and crowded quarters will enable the Library to function with much greater efficiency.
ALFRED H. PROUTY, WM. J. LEONARD, WM. O. PROUTY
Trustees
Report of an Audit of the Town of Norwell
To the Board of Selectmen,
Mr. Edward N. Sexton, Chairman, Norwell, Massachusetts
Gentlemen :
I submit herewith my report of an audit of the accounts of the town of Norwell for the period from January 1, 1926 to May 23, 1927, made in accordance with the provisions of Chapter 44 of the General Laws. This report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Examiner of this Division.
Very truly yours, THEODORE N. WADDELL, Director of Accounts.
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 Norwell for the period from January 1, 1926 to May 23, 1927, and submit the follow- ing report thereon :-
69
TOWN OF NORWELL
The financial transactions of the town, as recorded on the books of the several department receiving or disbursing money for the town, were examined and verified for the period covered by the audit.
The books and accounts of the town treasurer were ex- amined and checked in detail. The recorded receipts were checked with the records in the several departments collect- ing money for the town and with the other sources from which money was paid into the town treasury. The re- corded disbursements were checked with the original vouch- ers and cancelled checks on file and with the selectmen's records of authorized payments from the town treasury.
The cash book was footed throughout for the period covered by the audit, and the cash balance was verified by a reconciliation of the bank account with the statement fur- nished by the bank.
The books and accounts of the collector of taxes were examined and checked in detail. The commitment lists for the levies of 1920 to 1926, inclusive, and the commit- ment of poll taxes for 1927 were footed, analyzed, and com- pared with the assessors' warrants to the collector. Vari- ations between the aggregate of the commitment list and the amount called for by the assessors' warrant were found in each of the levies examined, these variations ranging in amounts from $2. in the poll tax commitment of 1927 to $667.86 in the property tax commitment of 1924.
The cash book entries were checked in detail to the com- mitment books for each of the levies examined, and many errors and omissions were disclosed, duplicate entries were found on the cash book, abatements were found to have been entered as cash collections, and a number of payments had been entered on the commitment books which did not appear on the cash books.
70
SEVENTY-EIGHTH ANNUAL REPORT
After making the necessary corrections and adjustments on account of these errors and omissions, it was found that the actual cash collections as determined by the examination exceeded the payments to the treasurer, as shown by the treasurer's records, by $1,021.88, this cash discrepancy . being paid over to the treasurer by the collector at the com- pletion of the examination.
The discrepancy in the collector's accounts was due, to a large extent, to the fact that the collector took credit twice for a payment to the treasurer on November 13, 1924, of $1,000., having entered the amount on his books as a pay- ment on account of the levy of 1923 and also on account of the levy of 1924. This variation of $1,000. between the collector's records of payments to the treasurer and the treasurer's records of receipts from the collector is clearly indicated by a comparison of the treasurer's and the collector's reports in the annual town report for 1924. but apparently the error was not discovered.
It is apparent that the collector does not keep a proper separation of the town cash and his personal funds, and I would recommend that a separate bank account be opened for his accounts as tax collector and that payments be made to the treasurer weekly as required by Section 2, Chapter 60, General Laws, as amended by Chapter 65, Acts of 1926.
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. Three replies were received claiming that the amounts called for had been paid. These claims were investigated and it was found that two of the accounts had been paid but that through clerical error the payments had not been entered on the books. The other account was found to have been paid subsequent to the date of notice. From the balance of the replies received I am
71
TOWN OF NORWELL
satisfied that with the exception mentioned the accounts as listed are correct.
The many errors and omissions in the collector's ac- counts and the variations between the commitment lists and the assessors' warrants necessitated a considerable amount of detailed checking, which materially increased the cost of the audit.
There are outstanding accounts on each of the levies 1920 to 1924 inclusive, which are long past due, and a de- termined effort should be made to clear the books of these accounts.
The books and accounts in the selectmen's office were examined and checked in detail. The appropriation ac- counts were checked with the town clerk's records of ap- propriations voted by the town, and it was found that a num- ber of accounts had been overdrawn in 1926, and several in 1927, which is contrary to the provisions of Section 31, Chapter 44, General Laws, which reads as follows:
No department of any city or town, except Boston, shall incur liability in excess of the appropriation made for the use of such department, except in cases of extreme emergency involving the health or safety of persons or property, and then only by a vote in a city of two thirds of the members of the city council, and in a town by a vote of two thirds of the selectmen.
Departmental officials should not incur liability in excess of the sums appropriated by the town. Even though the sums available are insufficient to permit the performance of the work which, in their opinion, should be done, they are, nevertheless, bound by the amount appropriated, as the town has stated in effect that it desires service only to the
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SEVENTY-EIGHTH ANNUAL REPORT
amount of the appropriation; therefore, the officials should plan their work to come within the sums available. In this connection I wish to call attention to Chapter 248 of the Acts of 1926, which reads as follows :
Any city, town or district officer who knowingly violates, or authorizes or directs any official or em- ployee to violate, any provision of this chapter, or any other provision of general law relating to the incurring of liability or expenditure of public funds on account of any city, town or district, or any provision of spec- ial law relating to the incurring of liability or expendi- ture of public funds as aforesaid, shall, except as other- wise provided, be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both; and the mayor, selectmen, pru- dential committee, or commissioners, shall, and five taxpayers may, report such violation to the district at- torney who shall investigate and prosecute the same.
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