USA > Massachusetts > Plymouth County > Norwell > Town of Norwell annual report 1950-1959 > Part 35
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90
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699
NORWELL TEACHING STAFF STATISTICS
Name
Years Exp. Before Sept., 1953
Education
Years Beyond High School
Degree
Grade or Subject
Madeline Drury
24
R. I. Normal
2
Diploma
1
Laura McKenney
12
Bridgewater
2
Diploma
1
Margaret Hoey
6
Boston Teachers
3
Diploma
Gunhild Milbery
18
Bridgewater
2
Diploma
2
Miriam Lincoln
14
Bridgewater
3
Diploma
2
Jane Kerivan
0
Lesley
4
B.S. in Ed.
2
Amanda Hayden
12
Salem
2
Diploma
3
Patricia Cooley
2
Lesley
4
B.S. in Ed.
4
Hazel Johnson
21
Worcester
21/2
Diploma
4
Shirley Deknes
1
Bridgewater
4
B.S.
Louise Shippee
3
Boston Univ.
4
A.B.
Marie Verschoor
1/2
Univ. of Michigan
4
A.B.
5
Anne Jenkins
1
Tufts
4
A.B.
6 and Girls' Phys. Ed.
6
Ethel Sproul
14
Framingham
2
Diploma
7
Irene Barteau
40
Salem
2
Dipłóma
7
Mary Knapp
5
Sargent
4
Diploma
8
Elizabeth Farrar
27
Bridgewater
2
A.B.
8
John Lindsey
1
Brown; B.U.
4
A.B.
Eng.
Enid Taylor
16
Univ. of Maine
4
A.B .; M.A.
Eng. & Sci.
Walter Reavey
21/2 .
Tufts
4
A.B.
Lang.
Rose Vose
24
Boston Univ.
5
B.B.A .; M.B.A.
Comm.
Richard Davis
0
Colby
4
A.B.
Math.
Richard Ross
11/2
Marietta
4
A.B.
Soc. St.
Felix Dixon, V. Prin.
13
Boston Univ.
5
B.S .; M.Ed.
Sci. & Gym.
Choris Vernon
12
Framingham
7
B.S.
Dom. Arts
1
Boston Univ .; Suffolk Univ. 5
Marion Joyce
26
B.S. in Phy. Ed.
NORWELL TEACHING STAFF STATISTICS
Name
Years Exp. Before Sept., 1953
Education
Years Beyond High School
Degree
Grade or Subject
Dorothy Fitzsimmons
3
Boston Teachers
4
B.S. in Ed.
Rem. Read.
Theodore Hewitt
21/2
Madeline Gulliver
29
Mass. School of Art
4
Diploma
Music Art
Harry Iovanelli
Band
Ella Osborn
41
Boston Univ.
1
Prin. Elem. Sch.
Frederick Small
16
Boston Univ.
51/2
B.S .; M.Ed.
Prin. High Sch.
Clifton E. Bradley
28
Colgate, Brown
51/2
B.S .; M. Ed.
Supt.
R. I. College Ed.
Boston Univ.
87
TOWN OF NORWELL
PUBLIC WELFARE REPORT
Ten cases received Public Wefare during the year. Five new cases were added to the five active cases as of the first of January. At the close of the year one case had been transferred to Disability Assistance, one to Aid to Dependent Children and six closed, having received temporary aid only. Two cases remain active as of December 31, 1953.
Town Appropriation
$3,300.00
TOTAL AVAILABLE FUNDS
3,300.00
Case Load
Norwell settled cases in Norwell
3 503.53
Norwell settled cases in other towns
3
1,222.65
*State cases in Norwell
1
473.60
*Other towns' cases in Norwell
3
687.90
TOTAL EXPENDITURE FOR AID 10
2,887.68
To Surplus Revenue
412.32
3,300.00
A recovery of $240.00 for aid granted was credited to the General Account.
OLD AGE ASSISTANCE
Sixty cases received Old Age Assistance during the year. Three of the five applications received were approved and added to the fifty-seven active cases as of the first of January. Eight cases were closed either because of death or increased private resources. Fifty-two cases remain active as of December 31, 1953.
Town Appropriation - AID
$22,000.00
Balance U. S. Grants 1/1/53
7,301.68
Receipts U. S. Grants 1953
19,763.70
TOTAL AVAILABLE FUNDS FOR AID
$49,065.38
Case Load
Norwell settled cases in Norwell
39
32,740.63
Norwell settled cases in other towns
5
1,037.15
*State cases in Norwell
9
7,054.32
*Other towns' cases in Norwell
7
5,725.99
TOTAL EXPENDITURE FOR AID
60
46,558.09
Balance U. S. Grants - 1/1/54
2,504.37
To Surplus Revenue
2.92
49,065.38
Share of AID granted subject to approved audits. Federal
19,399.43
88
ONE-HUNDRED-FOURTH ANNUAL REPORT
State 18,802.10
Town of Norwell 7,146.35
Other towns' cases in Norwell 1,210.21
46,558.09
The passage of the Lien Law in 1951 requiring that the town take a lien against the property of recipients of Old Age Assistance for aid granted resulted in the recovery in 1953 of $8,736.48 to be proportioned between Federal, State and Town.
OLD AGE ASSISTANCE - ADMINISTRATION
Town Appropriation - Administration
$1,000.00
Balance U. S. Grants - 1/1/53
724.44
Receipts U. S. Grants - 1953
941.97
TOTAL AVAILABLE FUNDS FOR ADMINISTRATION
2,666.41
TOTAL EXPENDITURE
2,632.58
** Balance U. S. Grants - 1/1/54
2.53
To Surplus Revenue
31.30
2,666.41
AID TO DEPENDENT CHILDREN
Aid to Dependent Children was granted to three families with a total of eleven persons aided. One new case was added by transfer from Public Welfare at the close of the year showing a total of four families with twelve persons active as of January 1, 1954.
Town Appropriation - AID
$2,000.00
Balance U. S. Grants - 1/1/53
2,942.51
Receipts U. S. Grants - 1953
1,505.41
TOTAL AVAILABLE FUNDS FOR AID
6,447.92
TOTAL EXPENDITURE FOR AID
1,443.80
** Balance U S. Grants - 1/1/54
3,004.12
To Surplus Revenue
2,000.00
6,447.92
Share of AID granted subject to approved audits
Federal
$1,315.91
State
481.27
Town - Credit
Due to the standards of reimbursement in this category of assistance the Federal and State receipts exceeded the total expenditure for aid, giving the local agency a credit. The excess was due to the use of the basic scale of reimbursement regardless of whether the recipients re- ceived complete or partial aid. All of the above recipients received partial assistance supplementing earned or other income.
39
TOWN OF NORWELL
AID TO DEPENDENT CHILDREN - ADMINISTRATION
Town Appropriation - Administration
$600.00
Balance U. S. Grants - 1/1/53
561.15
Receipts U. S. Grants - 1953
44.19
TOTAL AVAILABLE FUNDS -
ADMINISTRATION
1,205.34
TOTAL EXPENDITURE
1,079.23
** Balance U. S. Grants - 1/1/54
57.30
To Surplus Revenue
68.81
1,205.34
DISABILITY ASSISTANCE
Three cases received Disability Assistance during the year. One new case was added by transfer from Public Welfare and one closed, leaving two active cases as of December 31, 1953.
Town Appropriation - AID
$3,000.00
Balance U. S. Grants - 1/1/53
450.00
Receipts U. S. Grants - 1953
705.00
TOTAL AVAILABLE FUNDS FOR AID
4,155.00
TOTAL EXPENDITURE FOR AID
1,779.48
** Balance U. S. Grants - 1/1/54
763.10
To Surplus Revenue
1,612.42
4,155.00
Share of AID granted subject to approved audits
Federal
$665.00
State
669.61
Town
444.87
1,779.48
DISABILITY ASSISTANCE - ADMINISTRATION
Town Appropriation - Administration
50.00
Balance U. S. Grants - 1/1/53
284.76
Receipts U. S. Grants - 1953
58.73
TOTAL AVAILABLE FUNDS - ADMINISTRATION 393.49
· TOTAL EXPENDITURE FOR ADMINISTRATION 312.48
** Balance U. S. Grants - 1/1/54 31.01
To Surplus Revenue 50.00
393.49
*Full reimbursement is received on approved State and other towns' cases. Receipts are credited to the E & D Account.
** Federal balances (U. S. Grants) may be carried over into the new
90
ONE-HUNDRED-FOURTH ANNUAL REPORT
year and applied to future aid.
Respectfully submitted,
HELEN E. NORRIS Welfare Agent
TOWN OF NORWELL TREASURER'S REPORT RECEIPTS
Balance January 1, 1953
$171,889.82
Received during the year 763,557.22
$935,447.04
PAYMENTS
Total of Warrants $701,778.23
Balance December 31, 1953
233,668.81
$935,447.04
SEVENTY-SIXTH ANNUAL REPORT OF COFFIN CEMETERY AND CHARITY FUND
Amount of Fund $2,000.00.
Interest available January 1, 1953
$550.10
Interest added during 1953
77.07
Withdrawn during 1953
6.00
Interest available January 1, 1954
621.17
SIXTY-EIGHTH ANNUAL REPORT OF ABIGAIL T. OTIS POOR FUND
Amount of fund $2,000.00.
Interest available January 1, 1953
766.63
Interest added during 1953
83.61
850.24
Withdrawn during 1953
600.00
Interest available January 1, 1954
250.24
SIXTY-EIGHTH ANNUAL REPORT OF ABIGAIL T. OTIS TOMB FUND
Amount of Fund $500.00.
Interest available January 1, 1953
104.96
Interest added during 1953
18.27
Withdrawn during 1953
100.00
Interest available January 1, 1954
23.23
SIXTY-EIGHTH ANNUAL REPORT OF ABIGAIL T. OTIS CEMETERY FUND
Amount of fund $1,000.00
$627.17
123.23
.
91
TOWN OF NORWELL
Interest available January 1, 1953
24.44
Interest added during 1953
30.95
Withdrawn during 1953
30.95
24.44
TWENTY-FIFTH ANNUAL REPORT OF ANNABEL WAKEFIELD POOR FUND
Amount of fund $1,000.00.
Interest available January 1, 1953
723.44
Interest added during 1953
52.09
775.53
Withdrawn during 1953
Interest available January 1, 1954
775.53
TWENTY-FIFTH ANNUAL REPORT OF ANNABEL WAKEFIELD LIBRARY FUND
Amount of fund $100.00.
Interest available January 1, 1953
114.10
Interest added during 1953
6.47
Withdrawn during 1953
0
Interest available January 1, 1954
120.57
NINTH ANNUAL REPORT OF REHABILITATION FUND
Balance of Fund January 1, 1953
$1,300.86
Interest added during 1953
39.30
Withdrawn during 1953
0
Balance of Fund January 1, 1954
$1,340.16
WASHINGTON STREET CEMETERY FUND
Balance of account January 1, 1953
$4,710.92
Interest added during 1953
143.07
Received for sale of lots
275.00
5,128.99
Withdrawn during 1953
500.00
Balance of account January 1, 1954
4,628.99
CEMETERY PERPETUAL CARE FUNDS
Name of Fund
Amount
Income 1953
Wd. Available 1953 Jan. 1, '54
Eliza Josselyn
$200.00
$7.62
$50.00
$10.18
Samuel C. Cudworth
200.00
8.38
50.00
35.49
Prudence C. Delano
300.00
11.45
50.00
40.55
Nancy Hersey
100.00
3.35
10.00
4.47
Mary O. Robbins
200.00
7.32
35.00
14.78
Charles H. Merritt
100.00
3.05
3.05
1.02
James W. Sampson
250.00
9.16
50.00
12.23
Susan C. Damon
100.00
3.35
5.00
9.47
55.39
Interest available January 1, 1954
0
120.57
$1,340.16
92
ONE-HUNDRED-FOURTH ANNUAL REPORT
Name of Fund
Amount
Income 1953
Wd. Available
Davis Damon
100.00
3.67
10.00
14.90
Anson Robbins
100.00
3.81
20.00
10.09
George H. Bates
100.00
3.20
5.00
4.27
Adeline Payne & B. R. Jacobs
200.00
6.86
15.00
19.16
Nathaniel P. Brownell
150.00
4.57
5.00
1.10
George Otis Torrey
185.48
6.05
5.00
15.57
Leaffie B. Curtis Miller
150.00
4.63
3.00
5.03
Hosea J. Stockbridge
540.92
17.12
0
59.34
Gad Leavitt
100.00
4.09
0
39.80
Betsey Tolman
100.00
3.25
0
10.94
George P. Clapp
100.00
3.67
0
25.48
Thomas Sampson
75.00
2.51
0
11.05
John H. Knapp
100.00
3.27
0
11.90
Albert S. Greene
200.00
9.08
0
109.97
Charles Tolman
300.00
9.85
0
36.50
Chester S. Barker
100.00
3.31
0
13.18
Samuel D. Stetson
75.00
2.41
0
7.38
Sarah T. David
75.00
2.42
0
7.42
Melvin Little
200.00
6.26
0
13.51
Abbie S. Bates
200.00
17.75
3.50
402.22
Benjamin P. Nichols
75.00
2.33
4.69
0
Timothy Chapman
100.00
3.13
6.90
0
Lewis W. Kilburn
100.00
3.13
5.06
1.58
W. Wallace Farrar
200.00
4.71
10.72
0
Robert K. Stoddard
150.00
5.82
10.62
40.00
Henry L. Nichols
100.00
3.11
6.55
0
Wilbur Nichols
100.00
3.11
6.52
0
Charles E. Brewster
100.00
3.11
6.46
0
Maurice E. Pratt
100.00
3.13
6.60
0
Vadilla A. Damon
200.00
6.20
11.64
0
Floretta Whiting
100.00
3.11
6.36
0
Martha E. French
100.00
3.11
6.46
0
Peter Tomansen
50.00
1.58
3.96
0
Rufus H. Binney
200.00
6.46
20.43
0
Arthur Stoddard
100.00
3.11
6.44
0
Herbert T. Howard
100.00
3.11
6.45
0
Nellie Thatcher & Willard Thatcher
50.00
1.58
3.84
0
Alpheus Thomas
100.00
3.11
6.45
0
George Wilder & Asa Vining
100.00
3.11
6.48
0
Rufus H. Binney, Flower Fund
200.00
6.39
5.00
15.78
Robert J. Coulter
100.00
3.14
7.30
0
John M. Hall Lot 41F
100.00
3.11
6.36
0
Mrs. Peter Larsen
100.00
3.11
6.54
0
Alice K. Henderson
100.00
3.11
6.43
0
Walter A. Wood
90.00
2.85
7.77
0
E. Chamberlain
& Marion Tyler
100.00
3.26
0
11.60
Samuel Eels
100.00
3.19
0
9.01
Olive Brigham
100.00
3.23
10.41
0
1953 Jan. 1, '54
93
TOWN OF NORWELL
Name of Fund
Amount
Income 1953
1953 Jan. 1, '54
John M. Hall Lot 34F
100.00
3.13
7.02
0
Chester A. Robinson
100.00
3.13
6.90
0
William Purtle
100.00
3.13
7.08
0
John R. Collamore
200.00
6.26
13.67
0
John J. McGrail
100.00
3.11
6.32
0
Louis W. Wheeler
100.00
3.13
6.88
0
Charles E. Chadwick
200.00
6.23
12.29
0
Conrad Willers
200.00
6.47
20.81
0
Walter R. Hall
100.00
3.14
7.25
0
Mrs. Albert I. Farrar
200.00
4.71
10.99
0
Charles Holden
100.00
3.13
6.87
0
Lillie C. Wilder
200.00
7.06
0
40.63
George V. Jackson
50.00
1.55
3.16
0
Lorenzo D. F. Marston
50.00
1.55
3.07
0
Hilda S. Currie
100.00
3.13
6.74
0
Neil D. Dwyer
100.00
3.13
6.97
0
Ray Clark
150.00
4.67
9.46
0
H. Elizabeth Turner
150.00
4.69
9.78
0
Charles & Elizabeth Bates
100.00
3.11
6.55
0
Florence A. Wiggin
100.00
3.14
7.14
0
Joseph E. Reagan
200.00
6.08
8.05
0
George A. Poole
150.00
4.67
9.39
0
Ernest H. & Louise Knight
200.00
6.05
8.40
0
M. Josephine Farrar Flower Fund
500.00
15.35
10.00
18.61
Bessie P. Keene
200.00
6.23
13.11
0
Eva Delaney
200.00
6.20
11.23
0
Minot F. Williamson
200.00
6.20
11.23
0
Muriel Smellie
50.00
1.54
2.67
0
Anna M. Carey
100.00
1.00
1.00
0
John W. Ekstrom
100.00
2.00
2.00
0
Robert G. Withers
100.00
0.75
0
0.75
Mabel T. Rowell
200.00
1.00
1.00
0
Truman C. Crowner
100.00
0.25
0
0.25
Albin J. Johnson
50.00
0
0
0
Charles Cutler
200.00
0
0
0
Frank E. Lind & Henry G. Burnside
200.00
0
0
0
William W. Leonard
200.00
0
0
0
W. H. Sharp
37.50
0
0
0
Charles H. Pike Fund
200.00
6.00
11.68
3.07
$13,403.90
$409.83
$760.70 $1,088.28
Respectfully submitted,
MARGARET CROWELL,
Town Treasurer
$13,203.90
$403.83
$749.02
$1,085.21
Wd. Available
94
ONE-HUNDRED-FOURTH ANNUAL REPORT
REPORT OF THE BOARD OF WATER COMMISSIONERS
Board of Selectmen Norwell, Massachusetts
Gentlemen:
The following is the report of the Board of Water Commissioners for the year 1953:
Water Main Extension
No new water mains were installed in any public streets except in the new development areas.
The Norwell Homes people have installed 0.66 miles of 6" pipe.
The Washington Park people have installed .15 miles of 6" pipe.
The total mileage of water mains: As of December 31, 1952 8.02 miles
Installed in 1953 .81 miles
Total 8.83 miles
The Town of Norwell has approximately 50 miles of highway. 17% has water mains.
83% has no water mains.
School Water System
The latest, or second, high school well has been cleaned and the water from it approved for purity by tests made under the supervision of the Board of Health.
A new pump pit, electric pump, and necessary pipe connections have been installed near the second high school well. This system is now ar- ranged so that water from either of the two high school wells can be used to supply both the elementary and high school buildings.
Water Rates for a six month period
Minimum charge per 1/2 year $12.00
Minimum allowance per 1/2 year
20,000 gallons
Excess of 20,000 gallons to 50,000 gallons 60c per 1,000 gallons
Next 50,000 gallons 54c per 1,000 gallons
Over 100,000 gallons 48c per 1,000 gallons
Water Supply
The Town of Hanover, which is the only supplier of water to the Town of Norwell, has notified this town that they will not renew the water contract, which expires September 14, 1954, between their Town and Norwell in its entirety, and that they expect Norwell to find other sources of supply as soon as posible so the demand on their system can be progressively decreased. Your board is working on several solutions to this problem, but thinks it unlikely that a report and recommenda-
95
TOWN OF NORWELL
tions will be ready for the March meeting. If not, a special meeting will be called as soon as possible.
It is the opinion of this Board that, except in the existing new de- velopments, no new water mains should be installed until a new water supply is made available.
Water Rights of Neighboring Towns in Norwell
It seems unlikely that any neighboring town will attempt to enter Norwell to acquire an additional water supply. To date, pertinent data shows that anticipated resources, which were said to be here, appear, for the most part, to be non-existent. As it now appears, the yield from any productive water source in Norwell will be needed for local con- sumption. Thus, according to the Acts of 1947, Chapter 481, it is doubtful if any other town can acquire such a source if it is needed to supply the demands of this town.
Expense and principal payments
Appropriation for 1953 - Gen. Exp.
Appropriation for 1953 - Comm. Sal.
$10,700.00 75.00
Appropriation for 1953 - Clerk's Sal.
468.00
11,243.00
Returned to Surplus Revenue
1,415.19
Total operating cost
$9,827.81
Appropriations - 1947 & 1951: Interest payments
3,176.25
Principal payments
8,000.00
11,176.25
Total cost for 1953
21,004.06
In addition -- Monies were used from the High School
Well and Test Well Accounts.
The amount of the commitments for the sale of water for the cal- endar year 1953 is not included herein because meter reading for the last half of the year is not, as of this date, completed. However, preliminary figures indicate that the total commitments for the year will exceed the operating cost of $9,827.81.
During the year, a fine spirit of cooperation has been manifested between the members of this Board.
Respectfully submitted, Board of Water Commissioners JACOB LEE TURNER, Chairman EARLE F. Allen GEORGE F. CAVANAGH
95
ONE-HUNDRED-FOURTH ANNUAL REPORT
Board of Selectmen Town of Norwell Masaschusetts
Gentlemen:
In accordance with your request, the undersigned have considered the problem of housing of town equipment and the desirability of estab- lishing a permanent highway department. There is enclosed a report with attached sketches for your consideration.
REPORT OF COMMITTEE APPOINTED BY SELECTMEN UNDER ARTICLE 18 OF 1952 TOWN WARRANT
In recent years the population, number of homes and road mileage in the Town of Norwell has greatly increased. A partial water system has been installed. Consequently, the services required have increased, and will further increase.
The principal services are administered by a road surveyor, a tree warden, and a water board, each elected and operating independent of the other. At the present time all highway equipment is stored in build- ings and on property owned by the road surveyor. The tree warden stores his equipment at his residence, and the water department equipment is stored by a member of the water board. No rent is charged for storage. However, sometime in the future, this storage space will not be available to the town.
It is proposed to construct facilities for the storage of town equip- ment and supplies on land now owned by the town bounded by River, Dover and West Streets. The structure would be 25' x 65' with a full basement, as shown on the accompanying sketch. The cost of the pro- posed improvements including a building, grading, and outdoor facilities, is estimated at $15,000 to $20,000.
It is the committee's opinion that sometime in the future, it may be advisable to establish a full-time highway department, or to consolidate several of the present activities under a single head for efficiency and economy. Either change would be impractical without storage facilities owned by the town. The construction should be completed and in opera- tion before further organizational changes are considered. The facilities proposed by the commitee are considered necessary, regardless of depart- mental setup.
Very truly yours,
JOHN M. LIND, Chairman JOHN H. LANCASTER JOSEPH R. MASON ARTHUR L. MERRITT G. HERBERT REPASS
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TOWN OF NORWELL
Plans were submitted with the report as follows:
1. Site plans showing building located within the triangle formed by River, Dover and West Streets - approxi- mately 150 feet north of junction of River and Dover Streets, facing west toward River Street.
2. Floor plans - Overall size 25 feet by 65 feet. Basement - Space for 5 vehicles including a grader, and utility room. First Floor - Half total area for general use of water department, also space for two vehicles and a general office.
STATE AUDITOR'S REPORT
January 26, 1954
To the Board of Selectmen Mr. Thomas T. Barstow, 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 March 14, 1952 to December. 9, 1953, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. William Schwartz, Assistant Director of Accounts.
Very truly yours,
HERMAN B. DINE Director of Accounts
Mr. Herman B. Dine Director of Accounts Department of Corporations and Taxation
State House, Boston, Mass.
Sir:
As directed by you, I have made an audit of the books and accounts of the Town of Norwell for the period from March 14, 1952, the date of the previous examination, to December 9, 1953, and report thereon as follows:
The records of the financial transactions of the several departments receiving or disbursing money for the town or committing bills for col- lection were examined, checked, and verified by comparison with the re- ports and records of the Town Accountant.
The books and accounts in the office of the Town Accountant were
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ONE-HUNDRED-FOURTH ANNUAL REPORT
examined, checked, and compared with the records of the several depart- ments of the town and with the Town Treasurer's accounts. The receipts, as recorded, were compared with the Town Treasurer's record of receipts and were checked with the departmental records of payments to the treas- urer, while the recorded payments were checked with the treasurer's rec- ords of disbursements and with the treasury warrants.
The ledger accounts were analyzed, the appropriations, loan authoriza- tions, and transfers being checked with the Town Clerk's records of town meetings and with the records of the finance committee. The necessary adjusting entries resulting from the audit were made, and a balance sheet, showing the financial condition of the Town on December 9, 1953, was prepared and is appended to this report.
The records of the treasurer were examined and checked in detail. The recorded receipts were analyzed and checked with the Town Account- ant's books, with the departmental records of payments to the Treasurer, and with other sources from which money was paid into the Town Treas- ury, while the disbursements were checked with the treasury warrants.
The cash balance on December 9, 1953 was proved by reconciliation of the bank balances with statements furnished by the banks of deposit and by actual count of the cash in the office.
The payments on account of maturing debt and interest were verified by comparison with the cancelled bonds and coupons on file and with the amounts falling due.
The savings bank books representing the investment of the trust and investment funds in the custody of the Town Treasurer were listed, the income and transfers to the town being verified.
The records of payroll deductions for Federal taxes, the county re- tirement system, and for medical and hospital services were examined and checked, the payments to the several agencies and the balances in the general treasury to the credit of the employees being proved with the rec- ords kept by the treasurer.
The records of tax titles and tax possessions held by the town were checked. The amounts transferred to the tax title account were compared with the collectors' records, and the reported redemptions of tax titles and sales of tax possessions were checked with the treasurer's recorded receipts. The tax titles and tax possessions on hand were listed, recon- ciled with the accountant's ledger, and verified with the records in the Registry of Deeds.
The books and accounts of the Town Collector were examined and checked in detail. The tax, motor vehicle and trailer excise, assessment, departmental, and water accounts outstanding according to the previous examination, as well as all subsequent commitments, were audited and proved with the warrants issued for their collection. The recorded re- ceipts were checked with the payments to the Town Treasurer and with the Accountant's ledger, the abatements were compared with the records
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TOWN OF NORWELL
in the Assessors' and other departments authorized to grant such credits, the taxes transferred to the tax title account were proved, and the out- standing accounts were listed and reconciled with the Town Accountant's ledger.
Verification of the outstanding tax, motor vehicle and trailer excise, assessment, departmental, and water accounts was obtained by mailing notices to a number of persons whose names appeared on the books as owing money to the town, the replies received thereto indicating that the accounts, as listed, are correct.
It is recommended that action be taken to secure prompt settlement of the delinquent tax, motor vehicle and trailer excise, and water accounts of prior years.
A considerable amount of detailed checking was necessary in order to prove the various tax, excise, and water accounts.
The Town Clerk's records of dog licenses issued for the County and of sporting licenses issued for the State were examined. The records of licenses issued were checked with the duplicates and stubs on file, and the payments to the Town Treasurer and to the State were. verified.
The surety bonds of the officials required by law to furnish them for the faithful performance of their duties were examined and found to be in proper form.
The records of licenses and permits issued by the Selectmen and by the Fire and Health Departments were examined and checked, and the payments to the treasurer were verified.
The records of receipts of the sealer of weights and measures and of the school and library departments were examined, the payments to the treasurer being verified.
In addition to the accounts mentioned, the available records of all other departments collecting money for the Town or committing bills for collection were examined and checked in detail.
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