USA > Massachusetts > Plymouth County > Norwell > Town of Norwell annual report 1930-1939 > Part 7
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Town of Marshfield, ambulance 65 00
Amos H. Tilden, inspections 69 00
Carrie M. Ford, printing 1 50
Sparrells' Garage, auto service
5 80
Mrs. Julia M. Barber, board
184 40
State Dept. Public Welfare, board
4 00
William H. Spencer, postage 1 00
Minot Williamson, services 25 00
50
EIGHTY-SECOND ANNUAL REPORT
Horace D. Gaudette, services
25 00
Joseph F. Merritt, services 195 00 2
$688 60
Appropriation
800 00
Unexpended Balance $111 40
(NOTE:)
Amount due Town Treasury from State Board
of Health, Division of Tuberculosis, subsidy $7.86
Due Town Treasury from Private Source,
Board at South Hanson $67 60
In view of the fact that so many people are making a practice of dumping unsightly and offensive rubbish along the roadsides, our board feels that it is time there was some place provided that could be used as a public dumping ground under proper supervision. Such a place should be reasonably accessible from all parts of the town and should be so located that it would not be an annoyance to passers · by on the street, or to nearby property owners. It is rather difficult to find a place that is altogether suitable for the purpose and it is possible that the voters would consider that two would better meet the needs of the people. We would recommend that the town instruct the board to look into the matter and that they be authorized to hire or ar- range for the purchase of one or more places for this pur- pose if suitable ones can be procured or rented at a reason- able figure.
Respectfully submitted, MINOT WILLIAMSON, HORACE D. GAUDETTE, JOSEPH F. MERRITT,
Board of Health
.
Town Treasurer
YEAR ENDING DECEMBER 31, 1932
RECEIPTS
Cash on hand, January 1, 1932
General Funds $ 8 183 32
Sawyer Lot Fund, Income 19 57
$ 8 202 89
From William H. Spencer, Collector
Year 1928
491 07
Year 1929
5 702 53
Year 1930
12 960 34
Year 1930, Excise Tax 481 59
Year 1931
44 221 10
Year 1931, Poll Tax
982 00
Year 1931, Excise Tax
4 323 30
Year 1931, Old Age
Assistance 536 30
-- $ 69 698 23
Loans and Interest
Loans in Anticipation of Revenue Notes No. 120 & 121 $ 30 000 00
Note No. 122 15 000 00
Note No. 123
5 000 00
Interest on Deposit 295 19
$ 50 295 19
52
EIGHTY-SECOND ANNUAL REPORT
From Commonwealth
Highway Department $ 5 339 12
Moth Refund 34 22
Tuberculosis Subsidy 167 86
Contagious Diseases
90 50
Inspection of Animals
25 50
Funds received under Sec. 7
Chap. 122 Acts of '31
1 175 00
Temporary Aid
198 00
Vocational Education
158 71
Burial of Soldiers
100 00
Soldiers' Exemption
46 01
State Aid
475 00
Corporation Tax, Business
139 61
Corporation Tax, Public Service 1 020 54
Trust Company Tax 663 81
National Bank Tax 64 40
Income Sawyer Lot Fund . . 8 76
Income Tax
5 017 00
$
14 724 04
For School Purposes Only
Commonwealth
Income School Fund . .$ 4 211 54
High School Tuition,
Special Cases 1 594 00
Superintendent of Schools 656 17
Income Tax
2 390 00
Refund from Women's Repub- lican Club 2 50
Refund from J. S. Hammett 10 80
Refund from Dog Tax 290 46 $ 9 155 47
53
TOWN OF NORWELL
Refunds on Welfare Work
Town of Scituate $ 945 25
Town of Rockland 36 00
Town of Marshfield
20 00
Town of Hingham
2 00
Refund from David Shea
5 00
-$
1 008 25
Sale of Lots in Washington Street Cemetery
Robert N. Lincoln Jr.
Lot 74, Sec. 13 10 00
Sigrid Johnson
Lot 41, Sec. C
100 00
Lincoln Bates
Lot 55, Sec. B 10 00
Howard Robinson Lot 25, Sec. B
10 00
E. Harold Osborne
Lot 73, Sec. B 10 00
Charles F. Mesheau
Lot 61, Sec. B 10 00
Percy E. Joseph
10 00
Lot 37, Sec. C
$
160 00
Funds for Perpetual Care
Estate of Vadilla Damon .. $ 200 00
-$ 200 00
Licenses
Gasoline License
30 00
Sunday License 58 00
Victualer's License
22 00
Innkeeper's License
5 00
Pool Table License
10 00
54
EIGHTY-SECOND ANNUAL REPORT
Auctioneer's License .2 00
Slaughtering License
1 00
Used Car License
20 00
Pedlers' License
12 00
-
$
160 00
Sundry Account
Second District Court Fines $
837 75
House of Correction 10 00
Telephone refunds
6 15
Returns from Infirmary
49 83
Returns from Moth Dept.
220 50
Fire refunds
31 25
Sealer of Weights & Measures
33 59
H. A. Lincoln, refund on
Legal Services
21 00
Taxes on Nicholas Duvally, refund
497 70
Fish rights
3 00
Talbot property, sale of
110 00
Highway refund
13 00
Sale of Lead
21 53
Washington Street Cemetery
9 00
$
1 864 30
$ 155 468 37
EXPENDITURES
Highways
General Pay Roll $18 842 84
Removal of Snow 1 312 35 -$ 20 155 19
55
TOWN OF NORWELL
Infirmary
2 288 26
Public Welfare
2 605 29
State Aid
616 00
Soldiers' Relief
75 00
5 584 55
Schools $33 000 00
School Nurse
1 400 00
Transportation of Nurse
199 99
School Dentist
700 00
School Physician
100 00
-_ $
35 399 99
Town Officers $ 3 269 50
Board of Health
700 60
Inspection of Animals
51 00
Sealer of Weights and Measures
129 66
$
4 150 76
Fire Account
$ 1 248 28
Fire Equipment
1 145 49
Incidentals 2 749 11
Electric Lights
559 92
$
5 702 80
Moth Account $ 1 709 81
Tent Caterpillar
167 00
Mowing Bushes
798 26
Squares and Triangles
334 73
Tree Warden
122 35
Forestry
37 00
Gaffield Park
298 95
Spraying Elms
200 93
- 3 669 03
56
EIGHTY-SECOND ANNUAL REPORT
Sundry Account
Plymouth County Hospital Maintenance $ 643 71
Memorial Day Appropriation 242 85
Aid to Agriculture
100 00
Care of Sawyer Lot
8 00
Deposited in South Scituate Savings Bank: Proceeds
from Sale of Lots in Wash- ington Street Cemetery ...
169 00
Fund for permanent care .
200 00
Labor in Washington Street Cemetery 300 00
Town Hall
72 50
Insurance on Infirmary
147 52
Sign Boards
338 84
Coombs & McBeath
Chassis Comb. No. 2
607 00
Town of Cohasset
1 441 67
Ridge Hill Library
85 47
James Library 200 00
Refund to Town of Marshfield
20 00
State Parks Chap. 391 Acts '31 30 89
National Banks 1929
44
Vocational Training
439 46
Excise Tax Refunds
109 67
Brushing out Wood Roads
146 69
Old Age Assistance
1 056 03
$
6 359 74
Taxes Paid
Commonwealth of Mass. Old
Age Assistance $ 520 00
State Tax 2 175 00
County of Plymouth 4 801 47 -$ 7 496 47
57
TOWN OF NORWELL
Loans and Interest Paid
Anticipation Notes $50 000 00
High School Bond 2 000 00
Fire Equipment Note 1 500 00
Interest 1 237 50
Discount on Anticipation Notes 1 130 10
Certifying Notes 8 00
-$ 55 875 60
Total Payments
$ 144 394 13
Cash on Hand to Balance
General Funds $11 053 91
Income of Saywer Lot Fund 20 33
$ 11 074 24
$ 155 468 37
Respectfully submitted,
HERBERT E. ROBBINS,
Town Treasurer
STATEMENT OF TOWN DEBT, DECEMBER 31, 1931
Amount
Purpose of Issue
Numbers Rate
Date of Issue
$22 000 00
Central School Building
50-60
4.25
July 15, 1922
15 000 00
Anticipation of Revenue
122
2.00 May 29, 1931
5 000 00
Anticipation of Revenue
123
2 25 September 1, 1931
Date of Maturity July 15, 1932-42 January 15, 1932 January 15, 1932
1 500 00 Fire Equipment
111
4.50
May 1, 1929
May 1, 1932
1 500 00
Fire Equipment
112
4.50
May 1, 1929
May 1, 1933
1 000 00
Fire Equipment
113
4.50 May 1, 1929
May 1, 1934
$46 000 00
Total Indebtedness
HERBERT E. ROBBINS,
Town Treasurer
58
EIGHTY-SECOND ANNUAL REPORT
Auditor's Report
Norwell, Mass., January 27, 1932
Board of Selectmen,
Town of Norwell,
Gentlemen :
I have examined the books of the Town Treasurer, Tax Collector and the Trust Fund Bank Books. The following items were checked and found to be correct as submitted :
TREASURER'S BOOKS
(a) All receipts from the State and County properly en- tered as per vouchers on hand.
(b) All payments requiring vouchers were supported by vouchers corresponding with payments shown on the Cash Payment Book.
(c) Vouchers were examined and all were found to have Selectmen's approval for payment.
(d) All payments were found to be under proper classifi- cations.
(e) A total of all receipts and all payments was drawn and the difference plus cash on hand January 1, 1931 agreed with Treasurer's cash on hand as of Decem- ber 31, 1931.
60
EIGHTY-SECOND ANNUAL REPORT
COLLECTOR'S BOOKS
(a) Total taxes in Commitment Book were added and found to agree with warrants issued by Selectmen.
(b) Payments to Treasurer on Collectors Cash Payment Book were checked and found to agree with Treas- urer's Receipts from Collector.
(c) Cash Collections were found to be properly credited to the corresponding accounts in Commitment Book.
TRUST FUND BANK BOOKS
The balance on hand the first of the year plus interest and deposits less all payments agrees with balance shown December 31, 1931.
Respectfully submitted,
LLOYD S. WEST,
Auditor
Moth Superintendent
F. M. Curtis, 48 days at $4.50 $216 00
Lester West, 41 1-2 days at $4 166 00
Charles Bates, 20 1-2 days at $4 82 00
Lincoln Bates, 26 1-2 days at $4
106 00
Henry Leavitt, 23 days at $4
92 00
Donald Merritt 1-2 day at $4 2 00
Alvan Spencer, 19 1-2 days at $4.80 93 60
Clifford Smith, 19 1-2 days at $4 78 00
Edward Bates, 22 1-2 days at $4 90 00
Jesse Winslow, 10 1-2 days at $4 42 00
Howard Baker, 8 days at $4 32 00
William Smith, 6 1-2 days at $4
26 00
Charles Smith Jr., 15 1-2 days at $4 62 00
Roland Dobson, 9 days at $4 36 00
Lincoln Bates, car 9 days at $2 18 00 ≤
F. M. Curtis, truck, 38 1-2 days at $4 154 00
F. M. Curtis, Truck, 10 1-2 days at $8 84 00
Big Sprayer, 18 days at $9 162 00
Lincoln Bates, trip to Cambridge 5 00
Sherwin & Williams, Black Leaf 40 33 90
John H. Sparrell, freight
75
800 lbs Lime Sulphur
64 00
Freight 2 38
F. M. Curtis, carting
3 00
Carry M. Ford, printing 6 00
F. M. Curtis, use truck 5 00
Antone Express 1 50
John H. Sparrell, labor and supplies 43 15
$1 706 28
62
EIGHTY-SECOND ANNUAL REPORT
Less Spraying State Highway 34 22
Less Town Liability 861 61
Less Private work, lime sulphur 332 17
Less Private work, lead 462 71
Less Sale of Lead 15 57
$1 706 28
FRED M. CURTIS Moth Superintendent
Tree Warden
F. M. Curtis, 5 1-2 days at $4.50 .$ 24 75
Lincoln Bates, 3 1-2 days at $4 14 00
F. M. Curtis, truck 5 1-2 days at $4 22 00
Henry Leavitt, 2 1-2 days at $4 10 00
Lester West, 4 1-2 days at $4 18 00
Charles Bates, 2 1-2 days at $4 10 00
Roland Dobson, 2 days at $4 8 00
Edward Bates 2 days at $4 8 00
Hall & Torrey, cross cut saw 4 20
$ 118 95
Appropriation $ 75 00
Transfer Reserve Fund $ 47 35
Balance $ 3 40
FRED M. CURTIS, Tree Warden
SPRAYING TENT CATERPILLAR
F. M. Curtis, 6 days at $5.40
$27 00
Lincoln Bates, 6 days at $4 24 00
Charles Bates, 5 1-2 days at $4 22 00
Lester West, 6 days at $4 24 00
F. M. Curtis, truck 5 1-2 days at $8 44 00
Henry Leavitt, 3 1-2 days at $4 14 00
64
EIGHTY-SECOND ANNUAL REPORT
Edward Bates, 2 1-2 days at $4 10 00
Lincoln Bates, use car 2 00
$ 167 00
Appropriation 150 00
Exceeded $ 17 00
FRED M. CURTIS,
Tree Warden
SPRAYING ELMS
F. M. Curtis, 6 1-2 days at $4.50 $29 75
Charles Bates, 1 1-2 days at $4 6 00
Lester West, 7 1-2 days at $4 30 00
Henry Leavitt, 1 1-2 days at $4 6 00
Lincoln Bates, 1 1-2 days at $4 6 00
Clifford Smith, 7 1-2 days at $4 30 00
Big Sprayer, 7 1-2 days at $9 67 50
Alvan Spencer, 7 1-2 days at $4.80 36 00
F. M. Curtis, truck 1 1-2 days at $4 6 00
Howard Baker, 1 day at $4 4 00
Roland Dobson, 6 days at $4 24 00
Edward Bates, 5 days at $4 20 00
· 180 lbs Lime Sulphur 18 00
Black Leaf 40 14 70
Rinso 1' 50 .
$ 299 45
Appropriation $ 300 00
Balance $ 55
FRED M. CURTIS,
Tree Warden
65
TOWN OF NORWELL
MOWING AND BURNING BUSHES
Edward Bates, 39 1-2 days at $4 $158 00
F. M. Curtis, 39 3-4 days at $4.50 178 26
Henry Leavitt, 19 1-2 days at $4 78 00
Lester West, 39 days at $4 156 00
Roland Dobson, 17 1-2 days at $4 70 00
F. M. Curtis, truck, 39 1-2 days at $4 . 158 00
$ 798 26
Appropriation 800 00
Balance $ 1 74
FRED M. CURTIS,
Tree Warden
SQUARES AND TRIANGLES
F. M. Curtis, 13 days at $4.50 $ 58 51
Lester West, 12 days at $4 48 00
Charles Bates, 1 day at $4 4 00
Lincoln Bates, 1 1-2 days at $4
6 00
Henry Leavitt, 7 days at $4
28 00
F. M. Curtis, truck, 13 days at $4
52 00
Edward Bates, 11 days 5 hrs at $4
46 50
Howard Baker, 1-2 day at $4
2 00
Clifford Sinith, 1 day at $4
4 00
Roland Dobson, 2 days 1 hr at $4 8 50
Charles Smith Jr., 1 day at $4 4 00
Hall & Torrey, 3 rakes 3 40
Harry Gardner, sharpening lawn mowers 5 00
Phillips Bates & Co., grass seed 1 66
Phillips Bates & Co., 2 bags sheep manure 4 20
Perry Osborn, plowing 10 50
66
EIGHTY-SECOND ANNUAL REPORT
Lyman Weatherbee, loam 6 00
Phillips Bates & Co., grass seed 1 46
George R. Jones, labor 11 00
Austin L. Lincoln, labor 5 00
Church Hill Improvement Society 25 00
$ 334 73
Appropriation
$ 350 00
Balance $
15 27
FRED M. CURTIS, Tree Warden
BRUSHING OUT WOOD ROADS
F. M. Curtis, 7 days, 3 hrs at $4.50 .. $ 33 19 Lester West, 7 days, 3 hrs at $4 29 50
Charles Bates, 2 days, 3 hrs at $4 9 50
Lincoln Bates, 6 days, 7 hrs at $4 27 50
Edward Bates, 5 days, at $4 20 00
F. M. Curtis, truck, 6 days 6 hrs at $4 27 00
$ 146 69
Appropriation 150 00
Unexpended $ 3 31
FRED M. CURTIS, Tree Warden
GAFFIELD PARK
F. M. Curtis, 3 days at $4.50 $ 9 00
Charles Bates, 1-2 day at $4 2 00
Lester West, 2 days at $4 8 00
67
TOWN OF NORWELL
Lincoln Bates, 1 day at $4 4 00
Ed Bates, 1 1-2 days at $4 6 00
F. M. Curtis, truck 2 days at $4 8 00
$ 37 00
Appropriation
50 00
Unexpended $
13 00
FRED M. CURTIS, Tree Warden
Highway Surveyor
GENERAL ACCOUNT
Perry H. Osborn
Freight $5 47
Express
Pea Stone 9 71
1 00
Labor on Tractor 5 00
-$
24 60
Chandler's Auto Express
3 50
Phillips Bates & Co.
96 57
P. I. Perkins Co. 134 53
Department of Correction (Town Line
Signs) 28 80
Dyar Sales
376 39
Solvay Sales
136 25
Robert MacDonald
38 00
Herbert E. Joseph
23 14
John H. Sparrell
12 88
Blanche Thomas 5 20
New England Metal Culvert
22 50
Gilbert C. Thomas 7 50
H. F. Davis Tractor Co.
40 00
A. F. Tibbets
15 00
$ 964 86
SUMMARY OF STREETS
Barstow
$
113 53
Bowker
156 48
3 42
Tractor Parts
69
TOWN OF NORWELL
Brush
8 50
Cross
377 21
Circuit
672 14
Cedar
273 08
Common
408 50
Common Ave.
16 59
Central
806 64
Culverts
93 50
Church
67 64
Dover
12 25
Forest
516 37
Green
96 73
Grove
2 858 29
High
1 522 98
Jacobs Ave
457 90
Lincoln
661 14
Mt. Blue
1 389 82
Main
2 325 59
Mt. Hope
134 87
Norwell Ave
112 25
Oak
142 60
Pleasant
451 16
Parker
73 41
Prospect
156 04
Pine
41 00
River
866 47
Stetson
106 41
Summer
117 53
South
104 75
School
427 17
Tiffany
18 00
Town Lines
982 95
Winter
125 43
West
698 84
Pond
484 22
70
EIGHTY-SECOND ANNUAL REPORT
General Account 964 86
$18 842 84
Refund
13 00
$18 829 84
Appropriation
Town $8 500 00
Town and State 4 700 00
Received from State 4 700 00
$17 900 00
Exceeded $ 929 84
HIGHWAY PAYROLL AND EXPENDITURES
Perry H. Osborn, 169 days
2 1-2 hrs $ 761 92
General Account 24 60
Man and large truck
50 days, 3 1-2 hrs 1 209 50
2 Men and 2 small trucks
168 days, 2 2-3 hrs 2 020 00
Man and small truck 107 days, 5-6 hr 1 285 25
Man and Tractor 9 days 6 hrs 234 00
Man, 106 days, 2 1-2 hrs 425 25
2 men, 32 days, 7 1-2 hrs 263 50
Man and Team, 2 days, 2 hrs .. 20 25
Jolın Leavitt, 120 days, 3 hrs 481 50
Robert Leavitt, 76 days 1-2 hr 304 25
Charles H. Smith, 88 days .
352 00
Raymond Merritt, 38 days, 5 hrs 154 50
Burton Keene, 58 days, 3 1-2 hrs 233 75 Fred Mckay, 124 days 1-2 hr. .. 496 25
71
TOWN OF NORWELL
Everett W. Osborne, 35 days, 1 hr. 140 50
John T. Osborn, 7 days, 4 hrs 30 00
Ernest Hunt, 54 days 216 00
Stanley Oakman, 38 days, 4 hrs . . 146 00
Raymond Sharp, 38 days, 1 hr . 152 50
Carl Frederickson, 22 days, 5 1-2 hrs 90 75
Perley Keene, 22 days, 4 hrs 90 00
Lyman Weatherby, 1 day
4 00
John Collamore, 9 days
36 00
Joseph Briggs, 41 days, 4 hrs
165 00
George Osborne, 21 days
84 00
Norman Wiggin, 19 days
76 00
Frederick Heredeen, 9 days, 2 hrs 37 00
Lloyd Henderson, 19 days 2 hrs. . 77 00
Alfred Bates, 21 days 84 00
Charles Bates, 35 days, 4 hrs
142 00
Robert Goosby, 4 days
16 00
Frederick Sharp, 1 day 4 00
Henry Stoddard, 7 days
28 00
Harlan Farrar, 10 davs
40 00
Jesse Winslow, 12 days
48 00
Herbert E. Joseph and truck
6 days, 7 hrs 75 63
Lyman W. Lincoln and truck
17 days, 4 1-2 hrs at $11
46 days, 4 hrs at $12 751 19
Frank McManus and truck
21 days, 1-2 hr
252 75
Lyman Weatherby and truck
750 00
62 days, 4 hrs
Natale Molla and truck 8 days, 6 hrs 105 00
Lyman Weatherby, gravel 413 20
Robert Molla, gravel 145 80
72
EIGHTY-SECOND ANNUAL REPORT
Andrew J. Litchfield, gravel
63 80
Harry Pinson, gravel
57 20
Edward Tindale, gravel
239 20
Chandler's Express
3 50
Solvay Sales
136 25
Boston Sand & Gravel
116 55
Phillips Bates & Co.
96 57
The Barrett Co.
4 678 50
Dyar Sales
376 39
New England Metal Culvert
188 41
Blanche Thomas
5 20
P. I. Perkins
134 53
Herbert .E. Joseph
23 14
Robert MacDonald
38 00
Koppers Products
45 38
Gilbert Thompson
7 50
States Prison
28 80
John H. Sparrell
12 88
New England Concrete Pipe
24 96
Frank McManus
35 84
William McPhee
8 40
A. F. Tibbets 15 00
H. F. Davis Tractor Co.
40 00
$18 842 84
Refund
13 00
18 829 84
Appropriation
17 900 00
Exceeded
$ 929 84
PERRY H. OSBORN, Highway Surveyor
73
TOWN OF NORWELL
SNOW ACCOUNT 1931
Perry H. Osborn $ 84 05
Man and large truck
307 50
Man and small truck
89 00
Man 47 50
Fred Mckay 27 50
Lyman Lincoln, Jr. 7 50
John T. Osborn
25 50
Lester D. West
6 00
Arthur Randall
9 00
E. P. Joseph
Large truck and 2 men 261 25
Lyman Lincoln and truck 20 62
Lyman Weatherby and truck 7 50
Robert MacDonald 5 70
The Portalite Co.
18 00
Arthur E. Jackman
32 25
Herbert E. Joseph
43 32
W. C. Bowker
2 60
I. A. Lincoln
2 40
I. R. Henderson
2 40
Dyar Sales
12 76
John H. Sparrell
$ 1 312 35
Appropriation
1 500 00
1
$ 187 65
Balance
300 00
PERRY H. OSBORN, Highway Surveyor
Report of an Audit of the Town of Norwell
To the Board of Selectmen,
Mr. Edward M. Sexton, 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 May 24, 1927, to July 6, 1931, made in accordance with the pro- visions of Chapter 44 of the General Laws. This is in the form of a report made to me by Mr. Edward H. Fenton, Chief Accountant 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 May 24, 1927, the date of the previous audit, to July 6, 1931, the following report being submitted thereon :
75
TOWN OF NORWELL
The books and accounts of the town treasurer were ex- amined and checked in detail. The recorded receipts were analyzed and compared with the records of the several de- partments collecting money for the town and with the other sources from which money was paid into the town treasury, while the payments were checked with the selectmen's or- ders authorizing the treasurer to disburse town funds. The cash book additions were verified, and the cash balance on July 6, 1931, was reconciled with a statement furnished by the bank.
In checking the disbursments it was noted that cash payments have been made to the tax collector for taxes on property held by the town under tax titles. This practice should be discontinued in the future and the collector given credit instead for all such taxes, in accordance with the pro- visions of Section 95, Chapter 60, General Laws.
The savings bank books representing the investment of the several trust funds belonging to the town were person- ally examined and listed. Although assurance was given at the time of the previous audit that the custody of cer- tain trust funds would be transferred from the selectmen to the town treasurer, no change was, nevertheless, found. The trust fund transactions are not reflected in the town treasurer's cash, the selectmen handling the withdrawals from the funds and the expenditures from the trust fund income.
It is therefore recommended that the custody of the trust funds be transferred to the town treasurer, as required by Section 35, Chapter 41, General Laws.
The payments of debt and interest maturing during the period audited were compared with the cancelled securities on file.
76
EIGHTY-SECOND ANNUAL REPORT
The books and accounts of the tax collector were examin- ed and checked. The taxes outstanding at the time of the previous examination were audited, and the lists of taxes committed in the years 1927 to 1931, inclusive, were recon- ciled with the warrants of the assessors committing the tax- es for collection. The recorded collections on the cash books were checked to the commitment books, the abate- ments, as recorded, were checked to the asssesors' records of abatements granted, and the outstanding accounts were listed.
Considerable detailed checking was required in order to prove the collector's accounts, this procedure consuming ad- ditional time and increasing the cost of the audit.
Numerous errors and omissions were found in the col- lector's accounts. Entries were found on the cash books which were not posted to the commitment books, some it- ems posted to the commitment books were not entered on the cash books, and, in addition, there were errors in entering the amounts collected or in making payments to the treas- tirer.
The outstanding tax accounts, as listed, were verified by sending notices to a number of persons whose names ap- peared on the books as owing money to the town. Several , replies were received claiming payment of taxes, of which two claims amounting $165.70, after investigation, were found to be valid and were charged to the collector. From the balance of the replies received it appears that the out- standing accounts, as listed, are correct.
After the necessary corrections and adjustments in the collector's accounts had been made, it was found that the aggregate amount paid to the town treasurer by the collec- tor exceeded the cash book collections by $434.88.
77
TOWN OF NORWELL
It is again recommended that the collector keep a proper separation between town cash and personal funds, that he enter all collections promptly on the cash book, and that he prove his cash frequently, so that any clerical errors may be promptly detected and adjusted.
Attention is also called again to the balances due on the levies of prior years. The collector should make immedi- ate settlement of these levies is he is to perform his duties of office as required by law.
The appropriations, as listed from the town clerk's rec- ords of town meeting proceedings, were compared with the aggregate amount expended from each of the several ap- propriations, a number of overdrawn accounts, aggregating $2,138.86 in 1930 and $854.95 in 1931, to July 6, being found. Attention in this connection is again called to Sec- tion 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 ex- treme emergency involving the health or safety of per- sons 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.
Department officials should be discouraged froin incur- ring liabilities in excess of the sums voted by the town for specific purposes, and, if necessary, action should be taken under the provisions of Section 62, Chapter 44, General Laws, which reads as follows :
Any city, town or district officer who knowingly vi- olates, or authorizes or directs any official or employee to violate, any provision of this chapter, or any other
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EIGHTY-SECOND ANNUAL REPORT
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 special law relating to the incurring of liability or expenditure 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 taxpayers may, report such violation to the district attorney who shall investigate and prosecute the same.
In checking the appropriations it was noted that it has been the practice of certain departments to expend their re- ceipts in addition to the sums voted by the town for the use of the particular departments. This practice is contrary to Section 53, Chapter 44, General Laws, which reads as follows :
All moneys received by any town officer or depart- ment, except as otherwise provided by special acts and except fees provided for by statute, shall be paid by such officer or department upon their receipt into the town treasury. Any sums so paid into the town treas- ury shall not later be used by such officer or depart- ment without a specific appropriation thereof, except that sums allotted to towns for highway purposes by the commonwealth or a county, which shall be used only for the purposes specified by the officials making the allotment or to meet temporary loans issued in an- ticipation of such allotment as provided in sections six or six A, shall be available therefor without any appro- priation.
The accounts of the sealer of weights and measures were
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TOWN OF NORWELL
examined and checked, and the payments to the treasurer were verified.
The surety bonds of the town treasurer and the tax col- lector were examined and found to be in proper form. The bond of the town clerk is in the form of a continuation cer- tificate, in which connection it is recommended that an an- nual bond be filed as required by Chapter 94, Acts of 1931, which reads as follows :
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