USA > Massachusetts > Plymouth County > Norwell > Town of Norwell annual report 1930-1939 > Part 23
Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).
Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 6 | Part 7 | Part 8 | Part 9 | Part 10 | Part 11 | Part 12 | Part 13 | Part 14 | Part 15 | Part 16 | Part 17 | Part 18 | Part 19 | Part 20 | Part 21 | Part 22 | Part 23 | Part 24 | Part 25 | Part 26 | Part 27 | Part 28 | Part 29 | Part 30 | Part 31 | Part 32 | Part 33 | Part 34 | Part 35 | Part 36 | Part 37 | Part 38 | Part 39 | Part 40 | Part 41 | Part 42 | Part 43 | Part 44 | Part 45 | Part 46 | Part 47 | Part 48 | Part 49 | Part 50 | Part 51 | Part 52 | Part 53
39.60
Lyman Weatherby
2.40
Edward Tindale
390.20
Charles Curtis
76.00
Sylvester Estate
15.20
Bessie Parr
319.00
Mary Langdon
.40
$18,746.36
Refunds
29.78
Appropriation
18,750.00
$18,716.58
Balance
$33.42
PERRY H. OSBORN, Highway Surveyor.
61
TOWN OF NORWELL
SNOW ACCOUNT FOR 1934
Perry H. Osborn
$81.85
Man and Truck
343.75
2 Men and 2 Trucks
192.50
Man
1.00
Incidentals
1.65
Lyman Weatherby and Truck
313.25
Charles Williamson and Truck
445.00
Lyman Lincoln and Truck
15.00
Bert I. Richardson
41.25
Percy Joseph
11.00
Arthur Jackman
16.75
Neil Dwyer
6.00
Charles Baldwin
29.50
Frank Peckham
38.25
Norman Wiggin
43.50
Charles Davis
1.00
Clement Thomas
3.00
Lyman Lincoln
3.50
Duncan Campbell
3.00
Roy Litchfield
5.00
Good Roads Machinery Co.
31.10
New England Road Machinery Co.
114.80
Scotty's Welding
24.50
Robert W. MacDonald
8.10
Frank MacFarlane
18.74
Elmer N. Josselyn
1.74
$1,794.73
Appropriation
1,500.00
$294.73
PERRY H. OSBORN, Highway Surveyor.
Report of an Audit of the Town of Norwell
January 14, 1935.
To the Board of Selectmen
Mr. William J. Leonard, Chairman Norwell, Massachusetts
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the Town of Norwell for the period from July 7, 1931, to September 17, 1934, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
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:
In accordance with your instructions, I have made an audit of the books and accounts of the Town of Norwell for the period from July 7, 1931, the date of the previous audit, to September 17, 1934, and submit the following report thereon :
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection, were ex- amined and checked in detail.
63
TOWN OF NORWELL
The antiquated, inadequate methods used at present in keeping the accounts of the town are worthy of con- sideration on the part of the citizens. Under the present method of accounting it is impossible for the selectmen to know the financial condition of the town. The board of selectmen in a town is, in reality, the director of the municipal corporation, and should have at its service books and records which will furnish complete informa- tion as to the finances of the town, in order that it may be enabled to plan the work most essential to be done with the means at hand.
I do not believe in, nor do I recommend, a complicated set of books for towns ; nevertheless, there should be kept in a single department certain general accounting records which show the assets and liabilities, the appropriations made and the charges against them, as well as a detail of all receipts and payments. These accounts, if kept up to date at all times, will enable the taxpayer to see at a glance the source from which revenue is received and the purposes for which payments are made, as well as the financial condition of the town.
The selectmen's records of charges against appropri- ations were analyzed, general ledger accounts were com- piled, and a balance sheet, showing the financial condition of the town as of September 17, 1934, was prepared and is appended to this report.
The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were analyzed and compared with the collections as recorded in the several departments collecting money for the town and with other sources from which money was paid into the town treasury, while the disbursements were checked with the selectmen's orders authorizing the treasurer ta disburse town funds.
The cash balance on September 17, 1934, was verified by a reconciliation of the bank account with a statement furnished by the bank of deposit.
In checking the payments on account of debt and in- terest falling due, it was noted that an overpayment of
64
EIGHTY-FIFTH ANNUAL REPORT
$212.50 was made in 1934 for interest on a temporary loan. A refund of this amount was secured and the receipt entered during the process of the audit.
In checking the paid bills on file it was noted that a number of payments have been made by the treasurer without the approval of the selectmen, as required by Section 52, Chapter 41, General Laws.
The records of tax titles taken by the town were ex- amined and checked with the actual deeds on hand and with the tax commitments, and further verified by checking with the records at the registry of deeds. It is recommended that the validity of the tax titles now on hand be determined, with a view toward instituting pro- ceedings for foreclosure of rights of redemption, as required by law.
An examination of the appropriation accounts dis- closed the fact that a number of appropriations were overdrawn in considerable amounts in 1931, 1932, and 1933, and that several appropriations for 1934 were over- drawn on the audit date of September 17, 1934. To incur liabilities in excess of the amounts voted by the town for specific purposes 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 ap- propriation made for the use of such depart- ment, except in cases of extreme emergency in- volving 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."
Attention is also called to Section 62, Chapter 44, Gen- eral Laws, which reads as follows:
"Any city, town or district officer who know- ingly violates, or authorizes or directs any of- ficial or employee to violate, any provision of this chapter, or any other provision of general laws relating to the incurring of liability or
65
TOWN OF NORWELL
expenditure of public funds on account of any city, town or district, or any provision of special law relating to the incurring of liability or ex- penditure of public funds as aforesaid, shall, except as otherwise 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,. prudential committee, or commissioners, shall, and five tax- payers may, report such violation to the district attorney who shall investigate and prosecute the same."
Uncollectible old age assistance taxes subject to abatement should be certified to the Commissioner of Corporations and Taxation for his authority to abate them and the amount of such abatements should be raised by the assessors in the next annual tax levy,
The books and accounts of the tax collectors were examined and checked. The taxes outstanding at the time of the previous examination were audited, and all subsequent commitments and recommitments were veri- fied by a comparison with the warrants issued by the board of assessors for their collection. The recorded collections were checked with the commitment books, the abatements were compared with the assessors' records of abatements granted, the payments. to the treasurer were verified and the outstanding accounts were listed.
In order to verify the outstanding tax accounts as listed, notices were sent to all persons whose names ap- peared on the books as owing money to the town. A large number of replies were received from persons who claimed that their taxes had been paid but not credited cn the books of the collector. All these claims were in- vestigated, and many taxpayers substantiated their claims by presenting proper proof of payment of taxes and interest which had not been entered on the cash books of the collector or posted to his commitment books, the final reconciliation of the tax levies disclosing cash
66
EIGHTY-FIFTH ANNUAL REPORT
discrepancies in the collectors' accounts as follows :
William H. Spencer, Collector $484.36
William T. Dunbar, Collector 6,464.60
Additional claims have been made that taxes have been paid but not credited on the books, but evidence of payment was not produced at the completion of the audit. Any additional claims which may subsequently be proved as having been paid and not entered on the col- lectors' books should be added to the discrepancies previ- ously mentioned and the temporary collector credited with the amounts found to have been paid to the former collectors.
Considerable difficulty was encountered in reconciling the tax collectors' accounts, it being necessary to check postings . on the commitment books to the cash book entries. The additional time consumed in proving the collectors' accounts and determining the discrepancies materially increased the cost of the audit.
Due to the resignation of William T. Dunbar, Collector, the audit of the tax accounts was subsequently brought up from September 17 to December 5, 1934, so that a recommitment of all outstandning taxes may be made to the temporary collector, who was qualified on December 6, 1934.
A detailed list of all the taxes outstanding as of Decem- ber 5, 1934, was prepared for the convenience of the tem- porary collector and the total amount outstanding on each of the several tax levies was given to the board of as- sessors for their use in preparing the recommitment warrants. .
It is recommended that determined action be taken at once to secure settlement of the outstanding tax levies.
The appropriations voted by the town were listed from the town clerk's records and checked to the selectmen's appropriation accounts.
The financial accounts of the town clerk were examined and checked. The recorded receipts from dog and sport- ing and trapping licenses were checked with the records of licenses issued. The payments to the county and town
67
TOWN OF NORWELL
treasurers and to the Division of Fisheries and Game were verified.
The records of accounts receivable of the public wel- fare and old age assistance departments could not be secured for examination. As considerable income is re- ceived from the State and cities and towns as reimburse- ments for amounts expended, it is recommended that these accounts be properly kept and made available for audit.
The various trust funds in the custody of the select- men were examined in detail. The savings bank books representing the investment of the trust funds were listed and the income was proved. All the disbursements made during the period of the audit could not be verified, as a complete record of all expenditures had not been kept. It is recommended that a complete record be kept in the future of all income and disbursements.
In addition to the departments mentioned, the avail- able records of all other departments receiving money for the town were checked and the payments to the treasurer were verified.
The surety bonds filed by the several officials for the faithful performance of their duties were examined and found to be in proper form.
There are appended to this report, in addition to the balance sheet, tables showing a reconciliation of the treasurer's cash and the collectors' discrepancies, sum- maries of the tax and tax title accounts, together with tables showing the condition of the various trust funds.
During the progress of the audit, co-operation was re- ceived from the various town officials, for which, on behalf of my assistants and for myself, I wish to express appreciation.
Respectfully submitted,
HERMAN B. DINE,
Assistant Director of Accounts.
68
EIGHTY-FIFTH ANNUAL REPORT
RECONCILIATION OF TREASURER'S CASH
Balance July 7, 1931, per previous audit $12,037.37 Receipts :
July 7 to December 31, 1931 $80,527.15
1932 154,024.14
1933
149,660.65
384,211.94
$396,249.31
Payments:
July 7 to December 31, 1931 $81,490.28
1932
157,251.43
1933 152,584.62
391,326.33
Balance December 31, 1933
4,922.98
$396,249.31
Balance January 1, 1934. $4,922.98
Receipts January 1 to September 17, 1934 100,921.78
$105,844.76
Payments January 1 to September 17, 1934 $99,022.82
Baance September 17, 1934:
Rockland Trust Company
6,821.94
$105,844.76
ROCKLAND TRUST COMPANY
Balance September 17, 1934, per statement
$8,422.60
Balance September 17, 1934, per check book $6,821.94
Outstanding checks September 17, 1934, per list . 1,600.66
$8,422.60
SUMMARY OF CASH DISCREPANCY WILLIAM T. DUNBAR, Collector
Due from collector September 17, 1934, per tables:
Taxes 1930
$65.39
Taxes 1931
368.10
Taxes 1932
1,365.38
Taxes 1933
4,432.35
. Taxes 1934
178.60
Old age assistance taxes 1932
2.00
Motor vehicle excise taxes 1931
10,85
Motor vehicle excise taxes 1933
13.44
Motor vehicle excise taxes 1934
34.04
$6,470.15
Overpayment to treasurer, September 17, 1934, per table: Motor vehicle excise taxes 1932 $5.55
Cash discrepancy September 17, 1934 6,464.60
$6,470.15
69
TOWN OF NORWELL
SUMMARY OF CASH DISCREPANCY WILLIAM H. SPENCER, Collector
Due from collector September 17, 1934, per tables:
Taxes 1926
$8.29
Taxes 1928
13.75
Taxes 1930
20.69
Taxes 1931
1,004.80 ·
$1,047.53
Refunds to collector 1932
171.31
Duplicate payment not entered, refunded Janu-
ary 1 to September 17, 1934 50.31
$1,269.15
Due collector July 7, 1931, per previous audit $434.88
Overpayments by collector to treasurer, per tables:
Taxes 1929
$200.18
Old age assistance taxes 1931
35.00
Motor vehicle excise taxes 1931
114.73
349.91
Cash discrepancy September 17, 1934
484.36
$1,269.15
TAXES - 1920 WILLIAM H. SPENCER, Collector
Outstanding July 7, 1931, per previous audit :
Taxes
$2.46
Moth
.38
$2.84
Abatements July 7 to December 31, 1931 $2.84
TAXES - 1924
WILLIAM H. SPENCER, Collector
Outstanding Juy 7, 1931, per previous audit
$10.05
Outstanding April 15, 1932 $10.05
WILLIAM T. DUNBAR, Collector
Outstanding April 16, 1932
$10.05
Outstanding December 31, 1933
$10.05
Outstanding January 1, 1934
$10.05
Outstanding September 17, 1934
$10.05
Outstanding September 18, 1934
$10.05
Abatements September 18 to December 5, 1934 $10.05
70
EIGHTY-FIFTH ANNUAL REPORT
TAXES - 1926 WILLIAM H. SPENCER, Collector
Outstanding July 7, 1931, per previous audit $30 19
Abatements July 7 to December 31, 1931 $21.68
Outstanding April 15, 1932 .22
Due from collector April 15, 1932 8.29
$30.19
WILLIAM T. DUNBAR, Collector
Outstanding April 16, 1932 $ .22
Outstanding December 31, 1933 $ .22
Outstanding January 1, 1934 $ .22
Outstanding September 17, 1934 $ .22
Outstanding September 18, 1934
$ .22
Abatements September 18 to December 5, 1934 $ .22
TAXES - 1927
WILLIAM H. SPENCER, Collector
Outstanding July 7, 1931, per previous audit $130.97
Abatements July 7 to December 31, 1931 $81.77
Outstanding April 15, 1932 49.20
$130.97
WILLIAM T. DUNBAR, Collector
Outstanding April 16, 1932 $49.20
Outstanding December 31, 1933 $49.20
Outstanding January 1, 1934 $49.20
Outstanding September 17, 1934 $49.20
Outstanding September 18, 1934 $49.20
Abatements September 18 to December 5, 1934 . . $13.74
Outstanding December 5, 1935, per list, to be re- committed to Lloyd S. West, temporary col- lector 35.46
$49.20
71
TOWN OF NORWELL
TAXES - 1928 WILLIAM H. SPENCER, Collector
Outstanding July 7, 1931, per previous audit
$73.68
Abatements July 7 to December 31, 1931
$49.72
Outstanding April 15, 1932 10.21
Due from collector April 15, 1932
13.75
$73.68
WILLIAM T. DUNBAR, Collector
Outstanding April 16, 1932
$10.21
Outstanding December 31, 1933
$10.21
Outstanding January 1, 1934
$10.21
Outstanding September 17, 1934
$10.21
Outstanding September 18, 1934
$10.21
Abatements September 18 to December 5, 1934 $10.21
TAXES - 1929 WILLIAM H. SPENCER, Collector
Outstanding July 7, 1931, per previous audit:
Taxes
$2,811.64
Moth
42.54
$2,854.18
Interest collections :
July 7 to December 31, 1931
$247.27
January 1 to April 15, 1932
126.42
373.69
Overpayment to treasurer by collector
200.18
Error in recommitment adjusted 5.43
$3,433.48
Payments to treasurer :
July 7 to December 31, 1931
$3,324.64
January 1 to April 15, 1932
56.24
$3,380.88
Abatements :
July 7 to December 31, 1931
$5.43
January 1 to April 15, 1932
33.68
39.11
Outstanding April 15, 1932, recommitted to Wil-
liam T. Dunbar, Collector 13.49
$3,433.48
72
EIGHTY-FIFTH ANNUAL REPORT
TAXES - 1929 WILLIAM T. DUNBAR. Collector
Recommitment April 16, 1932
$13.49
Abatements:
April 16 to December 31, 1932
$3.41
1933
4.65
$8.06
Error in recommitment adjusted
5.43
$13 49
TAXES - 1930 WILLIAM H. SPENCER, Collector
Outstanding July 7, 1931, per previous audit :
Taxes $13,486.58
Moth
221.17
$13,707.75
Interest collections:
July 7 to December 31, 1931 $325.82
January 1 to April 15, 1932 144.77
470.59 ·
Outstanding list July 8, 1931, adjusted
.30
$14,178.64
Payments to treasurer:
July 7 to December 31, 1931 $6,504.79
January 1 to April 15, 1932 1,635.45
$8,140.24
Error in recommitment, adjusted
78.00
Outstanding April 15, 1932, recommitted to Wil-
liam T. Dunbar, Collector 5,939.71
Due from collector April 15, 1932
20.69
$14,178.64
TAXES - 1930 WILLIAM T. DUNBAR, Collector
Recommitment April 16, 1932
$5.939.71
Error in recommitment adjusted
78.00
Interest collections :
April 16 to December 31, 1932 $360.60
1933
163.99
524.59
$6,542.30
Payments to treasurer: April 16 to December 31, 1932 $4,202.57
1933
702.12
$4,904.69
73
TOWN OF NORWELL
Abatements:
April 16 to December 31, 1932
$92.40
1933 199.26
291.66
Tax titles- taken by town Aprli 16 to December
31, 1932
1,168.51
Outstanding December 31, 1933
177.44
$6,542.30
Outstanding January 1, 1934
$177.44
Payments to treasurer, January 1 to' September
17, 1934 $91.49
Outstanding September 17, 1934:
Taxes
$13.18
Moth
7.38
20.56
Due from collector September 17, 1934
65.39
$177.44
Outstanding September 18, 1934
$20.56
Abatements September 18 to December 5, 1934 $10.43
Outstanding December 5, 1934, per list, to be recommitted to Lloyd S. West, temporary collector :
Taxes
$3.13
Moth
7.00
10.13
$20.56
TAXES - 1931 WILLIAM H. SPENCER, Collector
Outstanding July 7, 1931, per previous audit (poll taxes)
$166.00 67,921.76
Commitment of property taxes
Interest collections :
July 7 to December 31, 1931
$12.47
January 1 to April 15, 1932 88.18
100.65
Error in recommitment adjusted
55.61
$68,244.02
Payments to treasurer: July 7 to December 31, 1931 $44,365.40
January 1 to April 15, 1932 4,779.76
$49,145.16
74
EIGHTY-FIFTH ANNUAL REPORT
Abatements:
July 7 to December 31, 1931
$36.85
January 1 to April 15, 1932
111.74
148.59
Outstanding April 15, 1932, recommitted to Wil-
liam T. Dunbar, Collector 18,128.47
Due from collector April 15, 1932
821.80
$68,244.02
TAXES - 1931 WILLIAM T. DUNBAR, Collector
Recommitment April 16, 1932
$18,128.47 Interest collections :
April 16 to December 31, 1932 $322.66
1933
630.28
952.94
Interest paid treasurer direct 1933
10.59
$19,092.00
Payments to treasurer:
April 16 to December 31, 1932
$6,665.58
1933 7,671.65
$14,337.23
Payments to treasurer direct 1933
147.05
Abatements:
April 16 to ecember 31, 1932
$25.47
1933
106.03
131.50
Tax titles taken by town 1933
1,099.16
Added to tax titles 1933
567.80
Error in recommitment, adjusted
55.61
Outstanding December 31, 1933
2,753.65
$19,092.00
Outstanding January 1, 1934
$2,753.65
Interest collections January 1 to September 17, 1934 249.79
$3,003.44
Payments to treasurer January 1 to September 17, 1934 $985.51
Abatements January 1 to September 17, 1934 373.73
Tax titles taken by town, January 1 to Septem- ber 17, 1934 173.30
Unlocated difference September 17, 1934, adjusted .05
75
TOWN OF NORWELL
Outstanding September 17, 1934: Taxes $919.75
Due from collectors September 17, 1934:
William H. Spencer, Collector $183.00
William T. Dunbar, Collector 368.10
551.10
$3,003.44
Outstanding September 18, 1934
$919.75
Payments to treasurer, September 18 to Decem-
ber 5, 1934 $199.04
Abatements September 18 to December 5, 1934
22.00
Outstanding December 5, 1934, per list, to be re- committed to Lloyd S. West, Temporary Col- lector :
Taxes 698.71
$919.75
TAXES - 1932 WILLIAM T. DUNBAR, Collector
Commitment per warrants $62,564.82
Commitment list in excess of warrant
4.50
Abatements and payments, refunded
3.00
Interest collections:
1932
$13.80
1933
362.34
376.14
$62,948.46
Payments to treasurer :
1932
$38,877.94
1933
10,279.83
$49,157.77
Abatements:
1933
199.00
1932
$114.90
313.90
Outstanding December 31, 1933
13,476.79
$62,948.46
Outstanding January 1, 1934
$13,476.79
Interest collections January 1 to September 17, 1934
900.70
$14.377.49
76
EIGHTY-FIFTH ANNUAL REPORT
Payments to treasurer, January 1 to Septem- ber 17, 1934 $4,734.99
Abatements January 1 to September 17, 1934 89.10
Tax titles taken by town, January 1 to Septem- ber 17, 1934 999.63
Added to tax titles, January 1 to September 17, 1934 1,619.50
Outstanding September 17, 1934:
Taxes
$5,538.64
Moth
30.25
5,568.89
Due from collector September 17, 1934
1,365.38
$14,377.49
Outstanding September 18, 1934
$5,568.89
Payments to treasurer September 18 to Decem-
ber 5, 1934 $3,450.70
Outstanding December 5, 1934, per list, to be re- committed to Lloyd S. West, temporary collector :
Taxes $2,092.81
Moth
25.38
2,118.19
$5,568.89
TAXES - 1933
WILLIAM T. DUNBAR, Collector
Commitment per warrants $65,926.28
Commitment list in excess of warrant
.01
Abatements and payments, refunded 4.73
Interest collections 6.61
$65,937.63
Payments to treasurer
$35,085.66
Abatements
167.83
Outstanding December 31, 1933
30,684.14
$65,937.63
Outstanding January 1, 1934
$30,684.14
Interest collections January 1
to September 17, 1934 430.88
-
$31,115.02
Payments to treasurer, January 1 to Septem- ber 17, 1934 $7,206.34
Abatements January 1 to September 17, 1934 14.81
Added to tax titles January 1 to September .
17, 1934 2,583.15
77
TOWN OF NORWELL
Outstanding September 17, 1934:
Taxes
$16,704.82 173.55
Moth
16,878.37
Due from collector September 17, 1934
4,432.35
$31,115.02
Outstanding September 18, 1934 $16,878.37
Abatements and payments, to be refunded
23.63
$16,902.00
Payments to treasurer, September 18 to Decem- ber 5, 1934 $3,185.75
Abatements September 18 to December 5, 1934 . . 62.37
Outstanding December 5, 1934, per list, to be re- committed to Lloyd S. West, temporary collector :
Taxes $13,497.68
Moth 156.20
13,653.88
$16,902.00
TAXES - 1934 WILLIAM T. DUNBAR, Collector
Commitment per warrants $65,039.02
Commitment list in excess of warrant
2.00
Interest collections to September 17, 1934 3.34
$65,044.36
Payments to treasurer to September 17, 1934
$520.43
Outstanding September 17, 1934:
Taxes
$63,489.83
Moth
855.50
64,345.33
Due from collector September 17, 1934
178.60
$65,044.36
Outstanding September 18, 1934 $64,345.33
Overpayment to collector, to be refunded 31.71
$64,377.04
Payments to treasurer, September 18 to Decem- ber 5, 1924:
By collector $32,108.41
Direct
292.49
$32,400.90
Abatements September 18 to December 5, 1934
180.19
Outstanding December 5, 1934, per list, to be re- committed to Lloyd S. West, temporary collector :
Taxes $31,400.95
Moth 395.00
31,795.95
$64.377.04
-
78
EIGHTY-FIFTH ANNUAL REPORT
OLD AGE ASSISTANCE TAXES - 1931 WILLIAM H. SPENCER, Collector
Outstanding July 7, 1931, per previous audit $293.00
Overpayments to treasurer, adjusted 35.00
$328.00
Payments to treasurer, July 7 to December 31, 1931
$311.00
Refunds by State, January 1 to April 15, 1932 13.00
Error in recommitment adjusted 1.00
Outstanding April 15, 1932, recommitted to Wil-
liam T. Dunbar, Collector
3.00
$328.00
. WILLIAM T. DUNBAR, Collector
Recommitment April 16, 1932
$3.00
Error in recommitment 1.00
$4.00
Outstanding December 31, 1933
$4.00
Outstanding January 1, 1934
$4.00
Outstanding September 17, 1934
$4.00
Outstanding September 18, 1934
$4.00
Abatements September 18 to December 5, 1934
$4.00
OLD AGE ASSISTANCE TAXES - 1932 WILLIAM T. DUNBAR, Collector
Commitment per warrant
$536.00
Interest collections :
1932
$1.28
1933
.23
1.51
$537.51
Payments to treasurer:
1932
$497.28
1933
6.23
$503.51
Refunds by State 1933
24.00
Outstanding December 31, 1933
10.00
Oustanding January 1, 1934
$10.00
Interest collections, January 1 to September
Payments to treasurer January 1 to September 17, 1934 $1.10
$537.51
$10.10
79
TOWN OF NORWELL
Outstanding September 17 and December 5, 1934, per list, to be recommitted to Lloyd S. West, temporary collector 7.10
Due from the collector September 17, 1934 2.00
$10.10
OLD AGE ASSISTANCE TAXES - 1933 WILLIAM T. DUNBAR, Collector
Commitment per warrant $551.00
Interest collections
.97
$551.97
Payments to treasurer
$468.87
Outstanding December 31, 1933
83.00
$551.97
Outstanding January 1, 1934 $83.00
Interest collections January 1
to September 17, 1934 1.01
$84.01
Payments to treasurer, January 1 to September 17, 1934 $23.93
Refunds by State
January 1
to September
17, 1934 19.00
Outstanding September 17, 1934
41.08
$84.01
Outstanding September 18, 1934
$41.08
Payments to treasurer, September 18 to Decem- ber 5, 1934 $1.08
Outstanding December 5, 1934, per list, to be re- committed to Lloyd S. West, temporary collector 40.00
Need help finding more records? Try our genealogical records directory which has more than 1 million sources to help you more easily locate the available records.