Town of Reading Massachusetts annual report 1914, Part 9

Author: Reading (Mass.)
Publication date: 1914
Publisher: The Town
Number of Pages: 336


USA > Massachusetts > Middlesex County > Reading > Town of Reading Massachusetts annual report 1914 > Part 9


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


The 7-32 c. p. lamps are connected to the Wilmington and North Reading circuits between the end of the local circuits and the Town line on Lowell and Haverhill Sts.


The above street lighting service if purchased from a private company would cost the Town approximately $12,000 per year.


The amount of current sold for power is also less than a year ago, although the receipts from this source were more, due principally to the fact that a higher average rate was received for the current sold to the Wakefield Plant.


We were unable to make a satisfactory contract to sup- ply the Wakefield Plant with all their requirements for cur- rent and on October 19th they commenced to purchase cur- rent from another source.


The town of Wilmington voted to burn their street lights until one o'clock A. M., instead of until midnight as originally voted, and this has added slightly to our revenue. They also voted to install 86 new street lamps but we were not able to install them this year owing to lack of funds.


The additions and improvements at the power station have already demonstrated that we can generate more economically and the saving will be even more marked as the load increases. The two old boilers are still in use and the Insurance Company allows us the same pressure as on the newer one. They have been in use since the plant started and I expect that we may soon be required to reduce the pressure, which will mean that they will have to be re- placed with new ones. I anticipate, however, that the In- surance Company will give us ample time to make the change when it becomes necessary.


211


In last year's report I recommended the erection of a building on the recently acquired property near the power station to be used as a stock room and a shelter for the horses and wagons, but as it was not thought best to do anything about it this year, we made arrangements for additional room in the basement of the Y. M. C. A. building for storage purposes until such time as we can have a suitable building at the plant.


It is probable that in the near future we can advan- tageously make use of an electric truck for our line work in place of the horses. This has recently been done by at least three of the municipal plants with apparent success, and I recommend same for your consideration. The probable cost of a suitable truck would be about $2,000.


The work of renewing defective poles and wires has been continued during the year, and I believe that during the coming year it will be wise to expend fully as much money in this part of the plant as has been expended dur- ing 1913.


The records at the office show that the following house- hold appliances have been connected during the past year : 109 flat irons, 4 ranges, 11 heating pads, 61 toasters and small stoves, 3 hair dryers, 4 vibrators, 2 curling irons, 10 fans, 2 radiators, 4 vacuum cleaners and 7 washing machines. We have also connected 29 motors for various purposes, totalling 41.7 H. P., and 2 electric drills.


The following tables show data from the records at the office, and are followed by the financial report and estimate for 1915 :


LYNNFIELD EXTENSION


Total number of customers Dec. 31, 1914 70


Total number of commercial lamps connected 1,547


Total number of 32 candle street lamps connected 64


Total horse power in motors 12 1-2


Total investment to Dec. 31, 1914 $9,257 79 ·


Total earnings for the year . . .


$2,255 29


212


NORTH READING EXTENSION


Total number of customers Dec. 31, 1914 . 90


Total number of commercial lamps connected 1,829


Total number of 32 candle street lamps connected 211


Total horse power in motors . 14


Total investment to Dec 31, 1914 . $24,457 46


Total earnings for the year .


. $5,480 06


WILMINGTON EXTENSION


Total number of customers Dec. 31, 1914 .


124


Total number of commercial lamps connected 1,933


Total number of 32 candle street lamps connected 255


Total horse power in motors


29 1-6


Total investment to Dec. 31, 1914 . $29,386 73


Total earnings for the year . ·


. $6,549 13


TABLE SHOWING DATA FROM THE RECORDS OF THE PLANT


Kilowatt hours manufactured 986,476


Kilowatt hours used on street lights 187,590


Kilowatt hours sold to Wakefield plant 105,758


Kilowatt hours sold to Reading consumers .


372,698


Kilowatt hours sold to No. Reading consumers


40,169


Kilowatt hours sold to Lynnfield consumers


14,718


Kilowatt hours sold to Wilmington consumers


45,366


Kilowatt hours used at station and office


15,283


Kilowatt hours unaccounted for


204,894


Coal used, tons ·


2,229


Average cost of coal per ton


$4.107


Carbons used


677


Globes used .


72


Incandescent lamps renewed free 2,699


60-candle power Tungsten street lamps installed 32-candle power Tungsten street lamps installed 250-candle power Tungsten street lamps installed Arc lamps removed 89


91


17


78


213


New poles added .


335


Old poles renewed


89


Feet of wire added


87,146


Feet of wire renewed


13,228


Incandescent lamps connected


2.746


Motors connected .


29


New services installed .


190


CONNECTED LOAD DECEMBER 31, 1914


Total number of customers .


1.390


Total number of incandescent lamps (approx.)


29,937


Total horse power in motors


313.7


Total number of Tungsten street lamps


993


TABLE SHOWING EARNINGS OF LIGHT AND POWER FOR FIVE YEARS


LIGHTS


Total


1910 $23,876.50 3,174.25


1911 $30,217.13


1912 $31,772.66


1913 $39,472.00


1914 $44,496.50


Discount


4,190.06


2,861.18


3,365.99


3,404.39


Net


$20,702.25


$26,027.07


$28,911.48


$36,106.01


$41,092.11


POWER


Total


$4,984.78


$5,312.91


$8,321.36


$8,639.16


$8,783.49


Discount


18.16


22.58


60.91


80.47


75.85


Net


$4,966.62


$5,290.33


$8,260.45


$8,558.69


$8,707.64


NET TOTAL LIGHT AND POWER $25,668.87 $31,317.40


$37,171.93 $44,664.70


$49,799.75


·


214


CASH ACCOUNT DR.


Jan. 1, 1914, to balance . $19,272 33


To appropriation for bond payments . 4,500 00


To appropriation for construction 2,932 07 To appropriation for new street lights 1,200 00 To proceeds of Wilmington construc- tion bonds 1,000 00


To proceeds of new construction bonds


8,000 00


Receipts from customers


53,248 04


Receipts from N. E. T. & T. Co., poles and labor 472 64


Receipts from sale of poles


3 50


Receipts from reels returned


20 00


Receipts from sale of serap


274 91


Sundry receipts .


97 24


Interest received on bank balance


138 70


Accrued interest on bonds


13 00


Petty cash .


100 00


$91,272 43


CR.


By cash paid for the following accounts :


Electric plant


$1,524 79


Real estate


71 27


Steam plant .


20,682 89


Lines £ 698 71


Incandescent street light fixtures 328 89


Meters .


2,259 30


Transformers


1,011 07


Lynnfield Extension


459 88


North Reading Extension


775 15


Wilmington Extension


1,511 70


Fuel


10,669 20


Oil and waste


437 06


Water


118 60


215


Station wages


$8,140 67


Repair of real estate


300 96


Repair of steam plant .


1,083 93


Repair of electric plant


117 01


Station tools and appliances


426 46


Repair of transformers


195 65


Repair of lines and lamps


3,163 79


Carbons


66 06


Incandescent lamps


3,773 96


Globes .


66 16


Distribution tools and appliances


95 88


Distribution wages


1,421 66


Repair of meters .


119 35


Pole line rental


98 67


General salaries


3,312 08


Board expenses


87 38


General office expenses


1,260 26


Advertising and printing


135 85


Rent of office


391 25


Taxes


204 00


Insurance


2,147 19


Interest


4,400 64


Bonds


6,500 00


Notes


2,500 00


Stable expenses


895 13


Stable fixtures


14 00


Jobbing material .


3,130 15


Stock


4,251 07


Commissioners' salaries


225 00


Petty cash


100 00


Legal expenses


50 00


Office furniture


36 36


Automobile expenses


480 50


$89,739 58


Balance Dec. 31, 1914 . 1,532 85


$91,272 43


216


SUMMARY OF CASH RECEIPTS AND EXPENDITURES FOR THE YEAR


DR.


Balance Dec. 31, 1913 $19,272 33


Appropriation for bond payments ·


4,500 00


Appropriation for new street lights . 1,200 00


Appropriation for construction . 2,932 07


Receipts from customers


53,248 04


Interest received


151 70


Sundry receipts .


968 29


Proceeds Wilmington construction bonds .


1,000 00


Proceeds bonds for construction


8,000 00


$91,272 43


OR.


Cash paid for construction . $29,323 65


Cash paid for bonds .


6,500 00


Cash paid for notes


2,500 00


Cash paid for interest


4,400 64


Cash paid for Commissioners' salaries 225 00


Cash paid for maintenance accounts


44,439 10


Cash paid for insurance


2,147 19


Cash paid for taxes


204 00


$89,739 58


Balance Dec. 31, 1914


1,532 85


891,272 43


217


SPECIAL CONSTRUCTION CASH ACCOUNT


Balance Dec. 31, 1913


$18,467 50


Construction cash used


4.115 16


$22,582 66


Expended for steam plant


$17,233 45


Expended for electric plant


5,221 38


Expended for real estate .


127 83


$22,582 66


OPERATIONS FOR TWELVE MONTHS ENDING DECEMBER 31, 1914


EXPENSE


MANUFACTURE :


Fuel


$9,154 92


Oil and waste


323 43


Water .


59 90


Station wages


8,140 67


Repair of real estate


244 53


Repair of steam plant .


723 28


Repair of electric plant


142 01


Station tools and appliances


225 29


$19,014 03


DISTRIBUTION :


Distribution wages .


$1.437 38


Repair of lines and lamps


3,461 34


Carbons


22 75


Incandescent lamps


2.433 74


Globes .


2S 25


Distribution tools and appliances


105 21


Repair of meters .


99 75


Repair of transformers


196 40


.


$7,784 82


218


MISCELLANEOUS EXPENSES :


General salaries .


$3,312 06


Board expenses .


138 38


Commissioners' salaries


225 00


General office expenses


1,150 85


Rent of office


397 50


Advertising and printing


89 00


Stable and automobile expenses


1,271 31


Insurance


1,810 28


Taxes .


204 00


Pole line rental


98 67


$8,697 05


$35,495 90


Gain in operating


14,303 85


$49,799 75


INCOME


Commercial light, less discounts $9,719 96 .


Domestic light, less discounts .


23,802 28


Commercial power, less discounts


5,358 54


Power sold to Water Works


308 10


Power sold to Wakefield


3,041 00


Lighting Municipal buildings


402 86


Street lighting, No. Reading


2,831 66


Street lighting, Wilmington


3,626 96


Street lighting, Lynnfield


708 39


$49,799 75


PROFIT AND LOSS ACCOUNT DECEMBER 31, 1914


DR.


Deficit Jan. 1, 1913


. $34,887 51


Interest paid


4,453 33


Depreciation


6,051 08


$45,391 92


219


OR.


Jobbing income .


$224 40


Stock .


85 76


Rent of poles


342 28


Interest on bank balances .


138 70


Gain in operating


14,303 85


$15,094 99


Deficit Dec. 31, 1914 .


30,296 93


$45,391 92


STATEMENT, DECEMBER 31, 1914


ASSETS


Real estate


. $11,654 42


Steam plant


31,124 88


Electric plant


17,911 57


Lines .


. 73,805 33


Incandescent street lights


9,266 61


Meters


14,551 07


Transformers


9,187 96


INVENTORY :


Fuel


2,623 58


Station tools and appliances


814 90


Oil and waste


26 97


Jobbing supplies


2,517 58


Line material


1,874 13


Incandescent lamps


740 01


Repairs steam plant


252 19


Repairs electric plant


100 00


Repairs of lines .


141 34


Horses, wagons, auto, etc.


1,419 72


Distribution tools and appliances


516 43


Office supplies


299 07


Office furniture


889 72


Unexpired insurance .


521 29


Cash in Town Treasury construction account .


1,399 32


220


Cash in Town Treasury maintenance account


$133 53


Cash in Mechanics' Savings Bank (customers' deposits ) .


1,549 74


Accounts receivable (manufacturing) 8,225 64


Sundry accounts receivable 360 13


$191,907 13


Profit and loss deficit


30,296 93


$222,204 06


LIABILITIES


Bonds payable . $83,000 00


Notes payable


. 23,000 00


Appropriations for bond payments .


42,513 00


Appropriations for note payments .


22,000 00


Appropriations for construction ·


36,623 30


Overdraft for construction


3,211 64


Customers' deposits .


1,549 74 .


Interest accrued, not due .


1,186 47


Accounts payable, maintenance


· 9,119 91


$222,204 06


CONSTRUCTION ACCOUNT


DR.


Cost of plant as shown in Town Report


Dec. 31, 1913


$202,548 81


Real estate


$127 83


Electric plant


5,221 38


Steam plant ,


17,233 45


Lines .


3,883 17 ·


Incandescent street lamps


2,354 39


Meters


1,557 51


Transformers


583 04


$30,960 77


Cost of plant Dec. 31, 1914


.


$233,509 58


221


CONSTRUCTION CASH ACCOUNT


DR.


Balance Dec. 31, 1913 $18,467 50


To appropriation for new street lights 1,200 00


Appropriation for construction 2,932 07


Proceeds Wilmington construction


bonds


1,000 00


Proceeds bonds for construction


8,000 00


Depreciation cash used for con- struction


3,692 59


- $35,292 16


CR.


By amount paid for real estate . $127 83


Amount paid for electric plant


5,221 38


Amount paid for steam plant


17,233 45


Amount paid for lines .


3,883 17


Amount paid for incandescent street lights . 2,354 39


Amount paid for meters


1,557 51


Amount paid for transformers


583 04


Amount paid for accounts payable 1913


2,932 07


$33,892 84


Balance Dec. 31, 1914


1,399 32


$35,292 16


WILMINGTON EXTENSION CASH ACCOUNT


Bond issue for Wilmington Extension $20,000 00


Expended 20,000 00


222


ADDITIONAL TUNGSTEN STREET LIGHTS


Appropriation


$1,200 00


Construction cash used


1,154 39


Expended


$2,354 39 $2,354 39


DEPRECIATION CASH ACCOUNT


Appropriation from earnings $6,051 08


Amount used for construction acct. . $3,692 59


Amount used for renewal of lines 2,358 49


$6,051 08


LYNNFIELD EXTENSION


TOTAL INVESTMENT TO DEC. 31, 1914 :


Lines .


$6,982 08


Incandescent street lights 692 65


Meters .


995 94


Transformers


587 12


$9,257 79


NORTH READING EXTENSION


TOTAL INVESTMENT TO DEC. 31, 1914 :


Electric plant


$440 12


Lines


20,528 39 ·


Incandescent street lights . ·


1,517 13


Meters .


1,144 83


Transformers


826 99


$24,457 46


WILMINGTON EXTENSION


TOTAL INVESTMENT TO DEC. 31, 1914 :


Electric plant


$627 18


Lines


24,523 10


Incandescent street lights


1,572 85


Meters


1,295 40


Transformers


1,368 20


$29,386 73


223


In accordance with the requirements of Section 114 of Chapter 742 Acts of 1914, I submit the following estimate for the year ending Dec. 31, 1915.


EXPENDITURES :


For operation, maintenance and


repairs . . $34,786 19


For interest on bonds and notes 4,408 13


For depreciation fund (3% on $232,409 58) . .


6,972 28


For note payments


2,500 00


For bond payments


7,000 00


For loss in preceding year


4,950 32


$60,616 92


INCOME :


From sales to private consumers $48,916 92


From miscellaneous items . 700 00


$49,616 92


Balance


$11,000 00


FOR NEW CONSTRUCTION :


Reading


$4,000 00


And balance on hand Dec. 31,1914 1,399 32


$5,399 32


North Reading, Wilmington and


Lynnfield Centre . 12,000 00


Total


$17,399 32


Total to be appropriated


$28,399 32


Respectfully submitted,


ARTHUR G. SIAS, Manager.


224


APPENDIX A


TABLE SHOWING AMOUNTS RAISED AND APPROPRIATED FROM TAX LEVY FOR MAINTENANCE AND CONSTRUCTION PUR- POSES FROM 1900 To 1914 INCLUSIVE


Appropriations for Mainte- nance, Interest, Depre-


ciation and Payment of Bonds and Notes


Appropriations for Con-


struction


Appropriations for Addi-


tional Street Lights


Total Appropriations for


All Purposes


1900


$9,401.50


$1,500.00


$165.00


$11,066.50


1901


9,833,50


1,500 00


135.00


11,468.50


1902


8,644.00


2,500.00


11,144.00


1903


10,905.00


3,000.00


13,905.00


1904


10,905.00


2,099.34


13,004.34


1905


7,815.00


3,000.00


10,815.00


1906


9,307.00


9,307.00


1907


8,465.00


8,465.00


1908


8,225.00


8,225.00


1909


10,725.00


10,725.00


1910


10,000.00


270.00


10,270.00


1911


5,800.00


1,000.00


6,800.00


1912


5,000.00


4,000.00


1,500.00


10,500.00


1913


6,000.00


3,826.19


1,250.00


11,076.19


1914


4,500.00


2,932.07


1,200.00


8,632.07


225


APPENDIX B THE COMMONWEALTH OF MASSACHUSETTS IN BOARD OF GAS AND ELECTRIC LIGHT COMMISSIONERS


BOSTON, Oct. 6, 1914.


READING PETITION


This is an application by the Municipal Light Board and the manager of the Municipal Light Plant of the town of Reading, asking that this Board consent to certain prices for electricity alleged to be less than cost as defined in section 22 of chapter 34 of the Revised Laws (now section 115 of chapter 742 of the Acts of the year 1914).


After due notice a public hearing thereon was held in Reading.


The town owns an electric plant which it has operated since 1895. By authority of special legislative acts it is distributing and selling electricity in North Reading, Lynn- field and Wilmington, and to the municipal plant at Wake- field. The last-named town, however, has recently con- cluded an agreement for the purchase of its electricity from the Edison Electric Illuminating Company of Boston.


The prices alleged to be less than cost are as follows on monthly bills :-


For power : 200 kilowatt hours or less, 8 cents per K. W. H.


From 201 to 300 kilowatt hours, 7 cents per K. W. H. 301 to 400 kilowatt hours, 6 cents per K. W. H. 401 to 500 kilowatt hours, 5 cents per K. W. H. 501 to 750 kilowatt hours, 42 cents per K. W. H. 751 to 1,000 kilowatt hours, 4 cents per K. W. H. 1,001 to 1,500 kilowatt hours, 32 cents per K. W. H. 1,501 to 10,000 kilowatt hours, 3 cents per K. W. H. Over 10,000 kilowatt hours, 22 cents per K. W. H. For cooking and heating: current used for cooking and heating, when metered separately, 4 cents per kilowatt hour, with discount of 10 per cent. if paid on or before the 15th of month following the date of the bill.


To town of Wakefield : 3 cents per kilowatt hour for all electricity used during peak hours ; 2 cents per kilowatt hour for all electricity used during non-peak hours. Yearly guarantee of 400,000 kilowatt hours at above rates.


To water department of Reading : 2 cents per kilowatt hour.


226


For the reason already stated any question as to the Wakefield rate has been eliminated, and there seems to be no occasion for any action by the Board with respect to it. The other prices under consideration have been, for the most part in force for several years, and the question raised by this application is not as to the propriety of the estab- lishment of new prices, but rather as to the continuance of those now in force. At the hearing it appeared that a sharp difference of opinion had arisen as to the policy pursued and to be pursued in the conduct of the plant's business. The advisability of having entered upon the supply of electricity in other towns was questioned. Doubt was expressed as to whether the plant investment had not increased more rap- idly than was justified in the interest of the town, and the sale at so low rates of so much electricity in proportion to the total output was criticised. It seemed, also, to be con- ceded by all that the electricity furnished to the town for street lights was not paid for by the taxpayers at cost as defined by the statute.


These different views, while urged with some warmth, were evidently prompted by a sincere desire to serve the best interests of the town in the conduct of the business. Some of the questions raised, however, as to the amount of investment and the extent of territory which the plant shall serve, seem to have already been conclusively settled by the town under specific legislative authority. This fact and the advantages thus far to Reading, as well as the benefits to the municipalities and private consumers in the adjacent territory, make any criticism by the Board at this time of the town's course unnecessary and inexpedient. But the law prescribes a maximum and minimum limit to the prices which the manager and Municipal Light Board may fix, and specifically forbids a price less than such minimum without the written consent of this Board. The issue, there- fore, in this case is not as to the reasonableness of the dif- ferent prices already established, or even as to their fair- ness as between different customers or groups of customers,


227


but rather as to the expediency of consenting to certain prices which are less than cost as defined by the statute.


Before discussing the facts which are pertinent to this issue, it seems desirable to point out that the language of the statute prescribes explicitly the method for determining cost. It must include all operating expenses, interest on the plant investment at the rate paid upon the debt incurred therefor, the maturing debt requirements and depreciation reckoned at not less than 3 per cent. upon the cost of the plant: all electricity used by the town must be charged at cost. In applying these requirements to the fixing of a price the Legislature apparently intended by the term "cost" the average cost computed upon the total units of kilowatt hours delivered for all uses. Such interpretation necessarily gives no consideration to any differences in cost, which may exist between customers or groups of customers, growing out of differences in character or conditions of supply. If such differences, which are not uncommon, result in actual and substantial differences in cost, the statutory requirement becomes so entirely arbitrary as to have compelled the Leg- islature to recognize that some departure from the strict interpretation of the rule laid down may be made with ad- vantage to both the public and private interests involved.


It is characteristic of the supply of electricity for light that, relative to the amount demanded, the average use is but for a short period of the dark hours of the day. On the other hand, it is characteristic of the supply of electricity for the production of mechanical power or in manufacturing that the average use is for a considerable period of the day- light hours. The use of electricity for lighting is, of course, large during the short days and small during the long days of the year, while its use for power is comparatively steady throughout the year. Because of these characteristics it is generally agreed that, broadly speaking, the unit cost of electricity delivered for power is usually materially less than that delivered for light, and this difference has been


228


made the justification for lower prices for power than for light, notwithstanding the great difficulty, perhaps impossi- bility, of accurately demonstrating the actual difference in cost for any individual customer. For this reason, and be- cause of the fact that customers for power can readily supply themselves in other ways, power prices have doubtless been often determined by what the manager of a plant thought could be charged and command the business rather than by any very definite analysis of costs. Unless prices thus made are unreasonably low, the increased output secured, if with- out a corresponding increase of investment, has a tendency to decrease average unit costs, with resulting reductions in prices for light.


The prices for power, which have already been quoted, are concededly less than cost as defined by the statute, with the possible exception of the base price and one or more of the higher figures in the schedule, at which rates little, if any, electricity is likely to be sold. From the standpoint of the power customer they may not be low. If electricity for power is to be sold at all, prices as low as those in the sched- ule must probably be continued. As a matter of fact, under them the output for power has been substantially increased, and, although their full effect may not yet be realized, it has apparently been of advantage to the business as a whole. Under such circumstances the Board is reluctant to with- hold its consent to the prices established for power. But in making this statement the Board, for reasons already given, does not assume to consider the schedule in detail, either with respect to the expediency of its items severally or its fairness as between different power customers. It may also be proper to add that the lowest rate offered under this schedule shows little, if any, margin over the bare manu- facturing cost of the current, and therefore the management is bound to watch over the development of the power busi- ness and the effect of such rates upon the entire operation of the plant with especial care, in order that no electricity


229


shall be sold at an actual loss and an undue burden be thus imposed upon the taxpayers or any class of customers.


The question with respect to the heating and cooking rates is similar. It appeared that comparatively little elec- tricity has been sold under this rate, and it is quite evident that no electricity would be sold for this purpose at a rate as high as the cost computed under the statute. In fact, the price at which electricity can be sold for this purpose seems to have little to do with its cost, but depends rather upon its value to the customers. Moreover, because of the circumstances of its use for this purpose, it may under some conditions be furnished materially below cost, as defined in the statute, without actual loss to the plant. The propriety of trying to obtain this class of business involves at the out- set largely considerations of commercial expediency. Up to the present time the volume of the business under this rate appears to have been too small to have had any material effect either on the operations of the plant or its revenues. If it results in increasing output without proportionately in- creasing investment, the experiment will in a measure be justified. There was some indication at the hearing that this rate had been allowed for the use of irons and other small heating and cooking devices. While probably few will avail themselves of the rate for this purpose because of the minimum charge, it is doubtful whether commercial necessity or expediency requires other than regular rates for such devices in cases where the volume of such business is relatively small.


The pumping rate of 2 cents allowed to the water de- partment of the Town raises a different issue. Manifestly it is less than cost, as defined by the statute. For that matter it yields no more than the bare cost of producing the electricity supplied for this purpose. The same section of the statute, under which this case is brought and which provides that the "price" at which current is sold may be fixed at less than cost as there described (with the per-




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.