USA > Massachusetts > Plymouth County > Norwell > Town of Norwell annual report 1930-1939 > Part 34
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398.05
Levy of 1934
640.90
Levy of 1935
9,469.10
Levy of 1936
27,207.01
Federal Grant-Old Age Assistance :
Administration $19.50
Assistance
1,268.00
· Levy of 1933
$9.00
Motor Vehicle Excise Taxes :
W. P. A. Expense and delivery of Material
$24.16
Levy of 1932
96.03
Levy of 1933
311.58
Levy of 1934
437.16
Levy of 1935
625.04
Levy of 1936
1,587.84
$3,057.65
Special Assessments :
Levy of 1931
$229.26
Moth-1932
$ .50
Levy of 1932
169.03
Moth-1933
27.25
Levy of 1933
9.76
Moth-1934
48.00
Levy of 1934
393.49
Moth-1936
267.00
Levy of 1935
954.81
Levy of 1936
840.30
Tax Titles
$2,596.65
Taxes :
Over-Estimates :
State Assessment-Metropolitan Parks
$7.12
County Tax
53.25
$60.37
$38,259.21
Old Age Assistance Taxes :
$1,287.50
Unexpended Appropriation Balances :
New School Building Committee Expense
1.93
New School Building 47,503.07
$47,529.16 $6,399.36
Reserve Fund-Overlay Surplus
Overlay Reserved for Abatement of Taxes :
$342.75 $10,411.81
William T. Dunbar
7,413.82
$7,918.62
Accounts Receivable :
Departmental :
Public Welfare (Scituate, Cohasset and Boston)
$299.86
Old Age Assistance
(Commonwealth) . 135.63
$435.49
Old Age Assistance Tax Abatements
$17.00
Overdrawn Accounts : 1935 Infirmary
$3.62
1936
2,015.04 Highways-Joint Account
$2,018.66
Under-Estimate-State Assessment : Civil War Veterans $29.90
$119,864.81
Revenue Reserved until Collected : Motor Vehicle Excise Tax $3,057.65
10,411.81 Special Assessment 342.75 Tax Title Departmental 435.49
Surplus Revenue
$14,247.70 $6,727.16
$119,864.81
74
.
EIGHTY-SEVENTH ANNUAL REPORT
DEBT ACCOUNTS
Assets
Net Funded or Fixed Debt: Inside Debt Limit
Outside Limit
$62,000.00 40,000.00
$102,000.00
Liabilities
School Loans (New School at $90,000.00) $102,000.00
TRUST ACCOUNTS
Assets
Trust Funds - Cash and Securities :
In Custody of Treasurer
$15,826.14
In Custody of State
200.00
$16,026.14
Liabilities
Annabel Wakefield Charity Fund
$1,182.93
Coffin Charity Fund
2,362.47
Abigail T. Otis Charity Fund
2.560.95
Annabel Wakefield Library Fund
147.05
Abigail T. Otis Cemetery and Tomb Fund
1,776.25
Washington Street Cemetery Permanent Fund
1,161.51
Cemetery Perpetual Care Funds
6,634.98
Sawyer Cemetery Lot Fund
200.00
$16,026.14
TOWN OF NORWELL Appropriations and Expenditures Ledger Accounts
Balance January 1, 1936
1936 Appropriations
Receipts and Transfers
Total
Closed to Balance 1936 Revenue and December Expenditures Overlay (1) 31, 1936
General Government
Town Officers
$3,820.00
$24.00
1,500.00
404.00
1,904.00
Incidentals
1,903.37
63
1,100.00
32.00
1,132.00
Town Office Expenses
1,131.72
.28
900.00
900.00
Town Office Furniture
892.96
7.04
Protection of Persons and Property
1,500.00
1,500.00
Fire Department
1,499.71
.29
Fire Department Equipment
970.72
4.28
Mosquito Control
450.00
225.00
225.00
Spraying Eims
224.53
.47
1,665.73
23.00
1,688.73
Moth and Stock and Private Work
1,687.85
.88
545.00
545.00
Electric Lights
543.84
1.16
250.00
250.00
100.00
100.00
99.79
.21
.
150.00
150.00
142.73
7.27
365.00
89.35
454.35
Insurance
453.09
1.26
1,000.00
1,000.00
Board of Health
514.76
485.24
75.00
75.00
Inspector of Animals
49.50
25.50
929.74
929.74
County Hospital Maintenance
929.74
Highways
7,625.00
7,625.00
Town, General
7,620.83
4.17
Joint, State and Town
11,750.00
-- $2,015.04
50.00
6.07
56.07
Sign Boards .
56.07.
Snow Removal
1,985.66
114.34
375.00
375.00
Snow Piow
356.25
18.75
$2,350.00
2,350.00
Highway Grant, Chapter 464
2,349.96
.04
6,000.00
210.00
6,210.00
Public Welfare
6,209.58
.42
.
7,500.00
1,800:00
9,300.00
Old Age Assistance (Town)
9,201.09
98.91
.
600.00
600.00
Soldiers' Relief
328.06
271.94
$00.00
500.00
W.P.A. Expense and Delivery of Material
475.81
24.16
480.00
480.00
State Aid
320.00
160.00
161.60 (2)
Civil War Veterans
191.50
-- 29.90
.
.
.
4,700.00
5,034.96 (R)
9,734.96
2,100.00
2,100.00
Tree Warden and State Request for Trimming Shade Trees
250.00
.
. . .
.
$3,750.00
$94.00
$3,844.00
975.00
975.00
450.00
450.00
Tent Caterpillar
Sealing Welghts and Measures
Health and Sanitation
Charities and Soldiers' Benefits
Balance January 1, 1936
1936 Appropriations
Receipts and Transfers
Total
Closed to Balance 1936 Revenue and December Expenditures Overlay (1) 31, 1936
36,000.00
36.000.00
Schools (General)
35,996.27
3.73
47,503.07
500.00
500.00
Vocational Training
228.88
271.12
1,400.00
1,400.00
School and District Nurse
1,400.00
200.00
200.00
Transportation of Nurse
200.00
700.00
700.00
Dental Clinic
700.00
100.00
100.00
School Physician
100.00
200.00
200.00
James Library
200.00
·
.
.. .
.
...
.
2,400.00
2,400.00
Architects Fees, Old School
2,400.00
298.83
.30
254.40 (R)
254.40
100.00
100.00
Plymouth County Aid to Agriculture
100.00
50.00
50.00
Care of Veterans Graves
25.50
24.50
50.00
38.50
88.50
Town Forest
88.50
250.00
4.25
254.25
Memorial Day
254.25
150.00
150.00
Squares and Triangles
143.22
6.78
200.00
200.00
Mowing Bushes
200.00
50.00
50.00
Gaffield Park
49.00
1.00
31.95 (2)
Metropolitan Parks
24.83
7.12
150.00
150.00
Washington Street Cemetery
147.91
2.09
Interest and Maturing Debt
1,380.00
1,380.00
Interest Expense
856.01
523.99
2,000.00
2,000.00
Notes
2,000.00
14,000.000
14,000.00
Maturing Debt
2,000.00
12,000.00
816.30 (R)
816.30
Premium on New School Loan
136.60
679.70
.
.
.
.
...
100.00
100.00
Ridge Hill Library
100.00
100.00
100.00
New School Building Committee Expense
98.07
1.93
3,000.00 (2)
Reserve Fund
Recreation and Unclassified
Proceeds of Dog Licenses due County
254.00
.30
. .
.
.
(R) These are receipts not transfers.
(1) Unexpended Balance of Approprlations to which additions were made from the Reserve Fund have been closed to the Overlay Surplus, otherwise to Revenue.
(2) Ralsed by the assessors, not appropriated.
. Schools and Libraries
130,000.00
New High School
82,496.93
2,701.17
...
Enterprises and Cemeteries
TOWN OF NORWELL
77
CASH STATEMENT
Year Ended December 31, 1936
Cash on Hand, January 1, 1936, as Reported by the State Auditors
$4,685.27
Plus Receipts :
Taxes-Current Year:
Property
792.00
Poll
5,182.34
Personal
46,247.91
Taxes-Previous Years:
Property
210.80
Poll
2,079.40
Personal
7.00
Old Age Assistance
$27,139.05
Motor Vehicle, Excise Taxes
4,737.40
Redemption of Tax Titles
From the Commonwealth, General:
Income Tax
$2,996.65
Corporation Tax
210.04
Gas, Electric and Water Companies
1,019.92
State Valuation
.76
Veterans' Exemption
100.00
Soldiers' Burials
460.00
State Aid
154.49
Race Track Distribution
24.75
Inspection of Animals
For School Purposes:
Dog Tax, Refunded by County
48.00
Rent of Town Hall
4,127.39
Income Mass. School Fund
1,300.00
Income Tax, State
659.36
Superintendent, State
518.95
Tuition of Children, State
1,250.00
Tuition, Special Cases
91.42
School Aid, Industrial, State
8,251.55
1
6,125.63
$256.43
1,159.02
861.74
$24,841.85
$40,273.57
78
EIGHTY-SEVENTH ANNUAL REPORT
For Welfare and Old Age Assistance:
Welfare, State
None
Old Age Assistance
1,734.64
Ditto, Special Grant, Chap. 483
1,471.80
U. S. Grant, Old Age Assistance,-Aid
3,436.50
Administration
114.50
City of Quincy, Old Age Assistance
40.00
Town of Yarmouth, Welfare
360.44
7,157.88
Highways:
State Aid
$1,402.50
State Contract, Chap. 81
5,034.96
Sale of Materials
11.50
Other Receipts:
Moth
$401.26
Collector of Taxes, Costs
264.54
Sealer of Weights and Measures
29.31 .
Sale Pine Logs, Gaffield Park
10.00
Sale of Materials from Infirmary
75.00
Sale of Materials from Burned School
310.75
Sale of Arsenate of Lead
1.92
Edison Elec. Ill. Co., Refund, Infirmary
1.41
Tailings
91.39
Income, Sawyer Lot Fund
4.01
Withdrawals, Trust Funds
423.08
Dog Licenses Collected
308.60
Fines and Licenses :
Wine and Beer Licenses
287.00
Victualler Licenses
14.00
Sunday Licenses
36.00
Miscellaneous Licenses
39.00
Gas, Sale of, Licenses
22.00
Firearms Licenses
3.50
Used Cars Licenses
25.00
Auctioneer Licenses
2.00
Fines from Second District Court
63.00
2,412.77
Washington Street Cemetery, Sale of Lots
135.00
Funds for Perpetual Care:
H. T. Howard Lot
100.00
Premium on New School Loan (1)
816.30
Interest :
On Deposits
$107.37
From Purchaser, New School Loan
11.25
From Collector on Late Taxes
2,013.50
2,132.12
6,448.96
79
TOWN OF NORWELL
1
Collected from Insurance Companies:
For School Building Burned 39,998.13
From Loans in Anticipation of Revenue
70,000.00
From New. School Loan (See Premium) (1)
90,000.00
$317,249.71
EXPENDITURES
As Classified in System of the State Division of Accounts
General Government
$7,748.05
Fire Department
2,470.43
Sealer of Weights and Measures
142.73
Moth
1,687.85
Tree Warden and Trimming Shade Trees
250.00
Mowing Bushes
200.00
Town Forest
88.50
Squares and Triangles
143.22
Mosquito Control
450.00
Tent Caterpillar
99.79
Spraying Elms
224.53
Board of Health
514.76
County Hospital
929.74
School and District Nurse
1,400.00
School and District Nurse, Transportation
200.00
Dental Clinic
700.00
Inspector of Animals
49.50
Highways, Town and State Funds
21,720.79
Snow and Ice Removal and Snow Plow
2,341.91
Street Lighting and Signs
599.91
Public Welfare, Town Funds
6,209.58
Old Age Assistance, Town, State and U. S.
11,464.59
Soldiers' Benefits
648.06
School, Town and State Funds
35,996.27
School Physician
100.00
Vocational Training
228.88
Libraries, Two
300.00
New School Building, Spent to Dec. 31, 1936
82,496.93
New School Building Committee, Expense 98.07
Certification and Printing New School Loan
Notes
136.60
Architects' Fees on Proposed Addition to
Burned School Building 2,400.00
Memorial Day 254.25
80
EIGHTY-SEVENTH ANNUAL REPORT
W.P.A. Expense and Delivery of Material
475.84
Dog Licenses To County
308.60
County Aid to Agriculture
100.00
Gaffield Park
49.00
Insurance
453.09
Cemetery Trust Funds
50.00
Washington Street Cemetery
147.91
Cemetery Perpetual Care Funds
55.40
Cemetery Bequest For Deposit
100.00
Care of Veterans Graves
25.50
Interest Expense
846.01
County Tax
3,579.50
State Tax
3,200.00
Various Trust Funds, Aid, Etc.
406.58
Metropolitan Parks
24.83
Civil War Veterans
191.50
State Audit and Supplies
225.13
Refunds, Motor Vehicle Excise Taxes:
1935
22,97
1936
109.40
Paid Collector for Costs
218.70
Revenue Loans Paid Off
65,000.00
Central School Loan Paid Off in Part
2,000.00
Cash on Hand December 31, 1936, as Reported by the Treasurer
$259,884.99
$57,364.72
Report of an Audit of the Town of Norwell
March 31, 1936
To the Board of Selectmen
Mr. Clifton S. Deane, Chairman Norwell, Massachusetts
Gentlemen :
I submit herewith my report of an audit of the gen- eral accounts of the town of Norwell for the period from September 18, 1934 to December 31, 1935, of the col- lectors' accounts from December 6, 1934 to December 31, 1935, and the installation of an accounting system, 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:
As directed by you, I have made an audit of the general accounts of the town of Norwell for the period from September 18, 1934, and of the collectors' accounts from December 6, 1934, the dates of the previous audits, to December 31, 1935, and in addition have installed a sys- tem of accounts for the town, in accordance with the provisions of Chapter 44, General Laws, and a vote of the town, the following report being submitted thereon :
The records of the financial transactions of the several departments receiving or disbursing money for the town, or committing bills for collection, were examined and checked in detail.
82
EIGHTY-SEVENTH ANNUAL REPORT
General ledger accounts were compiled, the charges against appropriations were analyzed, and the appro- priations were checked with the town clerk's records of town meetings. A balance sheet, showing the financial condition of the town on December 31, 1935, was pre- pared and is appended to this report.
As may be seen from the balance sheet, there are un- collected taxes of 1934 and of prior years aggregating over $14,000. A determined effort should be made at once to secure settlement of the prior years' levies in order that the treasurer may be enabled to provide for the payment of temporary revenue loans in accordance with law.
The books and accounts of the town treasurer were examined and checked. The cash book additions were verified, and 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 treas- ury. The payments by the treasurer were compared with the selectmen's orders authorizing the disbursement of town funds.
The treasurer's cash balance on January 30, 1936, was proved by a reconciliation of the bank balance with a statement furnished by the bank of deposit and a verifi- cation of the cash in the office.
The payments of maturing debt and interest were verified by a comparison with the amounts falling due and with the cancelled securities on file.
The savings bank books representing the investment of the trust funds in the custody of the town treasurer were examined and listed, the income being proved and the withdrawals verified.
The records of tax titles held by the town were ex- amined and checked with the deeds on file. The amounts added to the tax title account were compared with the collector's records, the reported redemptions were check- ed with the recipts as recorded on the treasurer's cash book, and the tax titles on hand were listed, proved, and
83
TOWN OF NORWELL
checked with the records in the Registry of Deeds.
, The books and accounts of the tax collector were ex- amined and checked. The commitment lists were added and reconciled with the warrants of the assessors com- mitting the taxes for collection. The payments to the treasurer by the collector were checked to the treasurer's books, the abatements as recorded were compared with the assessors' records of abatements granted, and the outstanding accounts were listed and proved.
Verification of the outstanding taxes was made by sending notices to a large number of persons whose names appeared on the books as owing money to the town. A number of replies were received from persons who claim- ed that payments had been made to former collectors, proof of claims having been presented to the town offi- cials during the period since the previous audit. All of these claims were personally investigated and, after presentation of proper proof of payment of taxes and interest, the former collectors were charged with the amounts paid and not accounted for to the town.
The total cash shortage in the accounts of the former collectors as of December 31, 1935, are as follows :
William H. Spencer .$504.80
William T. Dunbar $7,413.82
A few additional claims have been made that taxes were paid but not credited on the books of the town, but evidence of payment, which was requested, had not been produced at the completion of the audit. Any additional claims which may subsquently be proved as having been paid and not entered on the books should be added to the amounts previously mentioned, and the present col- lector should be credited with the amounts found to have been paid to former collectors.
The records of licenses issued by the town clerk were examined and checked, and the payments to the State and to the town were verified.
The surety bonds furnished by all officials bonded for the faithful performance of their duties were examined and found to be in proper form.
84
EIGHTY-SEVENTH ANNUAL REPORT
It is recommended that a complete record be kept by the selectmen of all licenses and permits granted by them.
The record of accounts receivable of the public welfare department and old age assistance bureau for aid ren- dered, was examined. The recorded receipts were com- pared with the treasurer's cash book, and the outstand- ing accounts were listed and proved.
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.
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treas- urer's and the collector's cash, summaries of the tax, tax title, and departmental accounts, as well as tables showing the transactions and condition of the trust funds.
The books and accounts under the new system of ac- counting were opened as of January 1, 1936, and the assets, liabilities, and reserves as of December 31, 1935, were entered therein.
A list of the books and forms furnished for the town, together with a brief description of their use and certain general instructions relative to the keeping of the ac- counts, follows :
Journal for town accountant
Cash book for town accountant
Ledger for town accountant
Classification book for town accountant Cash book for treasurer Schedule of department bills payable
Treasury warrants
Schedule of collector's payments to treasurer.
Schedule of departmental payments to treasurer
Schedule of treasurer's receipts
Schedule of tax abatements allowed Schedule of motor vehicle excise tax abatements
85
TOWN OF NORWELL
Voucher folder General department pay-rolls School department pay-rolls Monthy statements
All of these books and forms are arranged so as to simplify the reporting and make possible a proper check on the accounting of public moneys; also to insure a classification of both receipts and payments. All moneys received from every source and paid to the treasurer are also reported to the town accountant, in whose book will be recorded all cash transactions in detail which will furnish an absolute check on the total.
Journal. This is a bound book of the ordinary two- column stock type. It forms, together with the cash book, the medium from which all entries in the general ledger are posted, as it is of vital importance that no entry shall be originated in the general ledger.
The journal is used for keeping a record of the debit- ing and crediting of items in the ledger, such as opening entries, budget appropriation entries, the entering of tax commitments, the abatement of taxes, accounts re- ceivable, and all entries which are not strictly cash book transactions.
It is important that all journal entries state clearly the ledger accounts which are to be debited and credited ; also that a full explanation of the entry be made, in order that the transactions may be fully understood by any one examining the accounts.
Cash Book (for Town Accountant). This is a bound book similar to those used in ordinary commercial ac- counting ; in this book should be entered all transactions involving the receipt or the disbursement of cash, in order that the total transactions for a given period may be shown at a glance.
All moneys received from every source will be reported to the town accountant; therefore, in the latter's cash book will be recorded cash transactions which are similar to those of the treasurer except in detail, and which will furnish an absolute check on the total.
86
EIGHTY-SEVENTH ANNUAL REPORT
Ledger. This is of the loose-leaf type; when the sev- eral sheets are properly arranged and placed in the binder provided for the purpose, they form the general ledger, in which are recorded, in controlling accounts, all of the financial transactions of the town.
The accounts in the general ledger are separated and grouped in sections, as follows :
First, Assets and liabilities Second, Revenue accounts Third, Appropriation accounts Fourth, Funded or fixed debt Fifth; Trust funds
From. the ledger, information relative to the condition of the several appropriations may be obtained readily and the administrative officers may keep constantly in- formed of the amounts expended; also of the amounts available for the balance of the year. This information is very necessary in view of the statute which expressly forbids the incurring of liabilities in excess of the appro- priations made for the use of the several departments; unless the work is well planned, it will be found that the appropriations will be exhausted before the end of the year, with much needed work still to be done.
Classification Book. This book consists of loose-leaf forms with printed headings covering the chief sources from which revenue is received and objects for which money is expended, with blank spaces which allow for additional headings to cover important items that may ' seem desirable. These sheets are arranged in functional order and placed in a binder provided for the purpose, thus forming the principal source of detailed informa- tion regarding the receipts and disbursements of the town. They are arranged in a classified form that is generally accepted and adopted by accountants and stu- dents of municipal affairs. Provision is made for the recording of the date of the receipt, from whom received and the source.
On the payment side will be shown the date of the bill, to whom paid, and the purpose or object of payment.
87
TOWN OF NORWELL
From this book definite information can readily be obtained of every cash transaction of the town, but its chief object is to furnish classification in a scientific manner, regardless of the method of making appropria- tions.
This book is also designed to bring the costs of each particular function or service together, so that by know- ing the costs and intelligently comparing them with the service given, the taxpayer may judge of the efficiency or inefficiency of the administrative officers.
Cash Book (for Treasurer), This is a bound book es- pecially designed for the recording of all of the cash re- ceipts and disbursements of the treasury department in one book.
Schedule of Bills Payable. On these sheets each de- partment should list all bills approved for payment, and should forward them, accompanied by the original bills, to the town accountant. From these the treasury war- rants are prepared.
Treasury Warrants. These are for listing the bills of the several departments. Warrants are submitted to the selectmen, together with the bills, for their approval, the bills first having been checked by the town accountant and compared with the several appropriation accounts to which they are chargeable. The selectmen having signed the warrant, it is passed to the treasurer as his authority for payment.
Under the statute, the selectmen are required to ap- prove bills before they are paid by the treasurer: by using the treasury warrant, they can give greater atten- tion to the bills and appropriation accounts without con- suming additional time.
Schedule of Collector's Payments to Treasurer. These are especially designed forms for the reporting to the town accountant of payments made to the treasurer by the collector. From these reports the town accountant is enabled to classify properly the collector's receipts and verify the receipts reported by the treasurer.
88
EIGHTY-SEVENTH ANNUAL REPORT
Schedule of Departmental Payments to Treasurer. This form is for use of departments, except those for which special forms are prepared, for reporting payments to the treasurer.
Schedule of Treasurer's Receipts. The treasurer will use these forms in reporting the cash receipts to the town accountant. They form the basis of the debit en- tries in the town accountant's cash book, and together with the schedules of payments to the treasurer, serve as an automatic check on the cash account, furnishing the accountant with the necessary information for keep- ing his accounts up to date at all times, and also enabling statements to be drawn off showing actual cash trans- actions. By the use of printed forms for the reporting of all items involving cash, but little time is required for reporting the same.
Schedule of Tax Abatements Allowed. This form is far the use of the assessors in reporting abatements to the town accountant, so that he may credit the collector with these items in addition to his cash payments to the treasurer. On the town accountant's book, the collector is charged with the commitment and credited with col- lections paid the treasurer ; if to the collections are added abatements allowed, the town accountant's iedger will show in his collector's account the exact amount of out- standing taxes.
Schedule of Motor Vehicle Excise Tax Abatements. This form is for the use of the assessors in reporting to · the town accountant the abatements granted on account of motor vehicle excise taxes.
Voucher Folder. This form is for the use of the town accountant and is designed for the purpose of securing uniformity in the filing of bills.
General Department Pay-Rolls. These are to be used by all departments, except the school department, in making up their weekly or monthly pay-rolls, and are designed for the purpose of securing uniformity in the pay-rolls of all departments.
89
TOWN OF NORWELL
School Department Pay-rolls. These are especially de- signed for the use of the school department, provisions being made for showing the gross amount of salary due each teacher or employee, the amount of deduction on account of the retirement fund, the net amount received by each person, and the total amount to be sent to the treasurer of the retirement fund.
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