USA > Massachusetts > Middlesex County > Reading > Town of Reading Massachusetts annual report 1920 > Part 12
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It may be of interest to state that during the year the librarian has received an offer of more than double the salary she is now re- ceiving, but for personal reasons declined it. There is no equitable reason why we should profit by personal considerations which may induce her to remain here, and while we cannot, of course, compete with places having larger financial resources, we ought not to disregard entirely the usual standard of compensation for similar services paid elsewhere. We are of the opinion that some increase should be made in the salary fixed for the place, regardless of personal consid- erations. It would be impossible to obtain a trained librarian, if a vacancy should occur, for anything like the sum we are now paying.
To cover these salary re-adjustments, and to allow a small ad- ditional amount for such extra service, by the hour, for temporary assistants, as required in unusually busy times during the year, we
190
have increased our salary budget to $1,500 for the coming year. We have also closely estimated the cost of maintenance (in addition to salaries) with due regard to contingencies, and submit the following, in detail:
Fuel, heat and water
$ 500.00
Printing and supplies
100.00
Books, periodicals, binding, etc.
1,500.00
Repairs, etc.
150.00
Miscellaneous expenses
50.00
Total
$2,300.00
Making the total appropriations required for 1921:
Salaries
$1,500.00
Maintenance
2,300.00
Total
$3,800.00
This may be compared with the appropriation of $3,075.00 for 1920.
We estimate the receipts of the Department to be turned into the treasury of the town, at $200, and the dog tax as about $700.
CONCLUSION
We place upon record our acknowledgement of the efficient ser- vice of Miss Bertha L. Brown, Librarian and of Miss Grace Abbott assistant.
Mr. Stinchfield, as usual, has faithfully performed his work, as janitor and has been uniformly helpful.
Two vacancies are to be filled at the town meeting, the terms of Arthur N. Mansfield and Charles F. Doughty, expiring.
Respectfully submitted,
HORACE G. WADLIN, Chairm'n, ARTHUR N. MANSFIELD, Sec'y, CHARLES F. DOUGHTY, RALPH S. KENEELY, FRANK C. CARTER,
FANNIE C. WHITTEMORE,
Trustees.
Adopted as the Report of the Trustees, Feb. 4, 1921.
191
REPORT OF PARK COMMISSION
The past year has been a busy one. £ In January a communi- cation was received from the Boston Society of Landscape Architects, asking for pictures of what had been done in Reading in connection with the Memorial Park, for publication in their magazines.
Just before Community Day, Mrs. Clara G. Brande donated two lots of land to the town for use in connection with the park. These are located on Main Street and contain about twenty-six thousand square feet. This very generous gift has made possible the much needed entrance to Memorial Park from Main Street, and will be of even greater benefit when the park shall have been more nearly completed with amphitheatre for use of band concerts, pageants, etc. The property has been properly deeded to and is now the pro- perty of the town. We take this opportunity to publicly express the town's appreciation for this most generous gift. It is hoped that others may, by further gifts, add to the area of land to be held per- manently for the town's benefit. The land on which the old car- barns stand on Salem Street offers a fine chance to improve the town and the park at the same time, and it is earnestly hoped that some public-spirited citizen or group of citizens may arrange for the pur- chasing and deeding of this to the town at an early date.
On April 19th of this year, Reading held her second Community Day, and it was as successful as in 1919, with many added attractions. The splendid pageant given under the auspices of the Recreation Committee of the Women's Club by Miss Joy Higgins of the Com- munity Service at Boston was elaborate and finely carried out in every detail.
The work begun on our first Community Day was carried on to- ward completion; a rest house for mothers was built in connection with the children's playground near Community House; much work was done by the various squads of workers under able leadership. The new land given by Mrs. Brande was much improved by a foot- path from Main Street, and the entrance from Salem Street was greatly improved in appearance by filling, sodding, and planting. These are only a few of the many activities of the 1920 Community Day.
Congressman John Jacob Rogers was on hand again this year and helped by his presence and active interest. In the afternoon, near the end of the day, he spoke to a large gathering, giving a stirring and patriotic address, finely suited to the occasion.
192
Many were the gifts of money, shrubs, plants, etc., from friends who believed in the community spirit and whose encouragement was a great help to the community. The medium of advertising was again utilized extensively to draw out a large crowd, and many devices were used to attract attention and stimulate interest.
Last year's motto, "We will help," was used again. This year's motto was "Be a neighbor for a day".
Through the Recreation Committee of the Women's Club, moving pictures were taken during the day. Many of these pictures were successful and will form the beginning of a history of the town in pictures. These pictures were shown at the local theatre to good audiences, who showed great interest. Only those closely connected with the taking and production of these films realize what an im- mense amount of work was connected with the undertaking, and the committee of women who undertook and carried out this project certainly deserve the greatest praise for their untiring energy and successful results.
Community spirit is to be found in many localities, but we feel that our town is especially fortunate in this way; many of our citizens have shown this spirit during the past year, notably Messrs. Henry R. Johnson and Edward B. Eames, who volunteered to finish the work began and partially completed on Community Day in connection with the Main Street entrance. This work was urgently needed this year and the town was relieved of considerable expenses by this kind offer of assistance. Those who have used this entrance dur- ing the summer and fall know how thoroughly the work was car- ried out.
In reporting the playground work done by the Recreation Com- mittee of the Women's Club, the commission wishes to state that they consider this the most important work done in connection with Memorial Park. Many children and also grown-ups who, for various reasons, have been denied the benefit of a vacation, have round health and recreation through organized play under the direction of two play directors engaged and paid for by the Women's Club. The twilight games, competitive matches, children's parade, etc., were fea- tures of especial benefit and were all most successful.
The Club took up this philanthropic work in 1919 as an object lesson and have proved its worth to the citizens. This year they ask the town to relieve them of part of the expense, they continuing ·their work in carrying it on.
In order to protect the play apparatus, such as swings, see-saws, slides, etc., it was found necessary in 1919 to have them fenced in with a non-climbable fence. Last year an appropriation of five hun- dred dollars was asked for by the Commission and granted by the town. This amount of money was asked for after procuring bids from reliable concerns, but during the three months which elapsed
193
before the contract for the fence could be awarded, prices had changed and it was necessary to pay quite an advance. This, with the larger area which it was found advisable to enclose, necessitated our over- running our allowance or giving up the project. We chose the for- mer, and this has necessitated the asking for an appropriation this year to pay the balance of the bill. Eventually, a still larger area should be enclosed.
The playground has been very popular, and we hope the town will stand behind the Women's Club and ourselves in continuing and improving this most important feature of the park and town.
Last year the town appropriated five hundred dollars for a care- taker, and the Commission engaged Mr. W. L. Wardwell for this work, and he was paid for seventeen weeks' work. Next year he should be employed for a longer period.
Sundry matters, such as the setting of the gate valve in the dam and the lengthening of the dam itself, were completed and the dam is now in excellent condition, as can be seen by the fine skating area which has been used so much this winter.
The bronze tablet has been set and stone wall built between the two large posts at entrances to path on Salem Street.
The following financial report shows receipts and expenditures for 1920:
Appropriation, balance Miss Pierce's gift, un- expended balance
$1,793.18
Expenditures :
Memorial Park-
Caretaker
$ 425.00
Printing report in Chronicle . .
20.00
Lumber for dam
62.80
Lumber and labor on rest house, community house, etc.
226.17
Labor on dam, including setting of gate valve
65.56
Bldg. stone wall and tablet
setting
100.00
Toilet sup'lies, community house
26.50
Labor on tennis courts
12.00
Tools, etc.
62.04
Supplies
18.40
Warren H. Manning, yearly con-
tract
33.33
Sundries
31.35
Fencing Park, paid on account
500.00
... .
$1,643.72
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Appropriation, etc.
1,793.18 Expenditures 1,643.72
Expenditures :
Common and Leach Park
105.35
1,749.07
Unexpended Balance
. . $ 44.11
Unpaid bills :
A Zani & Sons $ 185.00 W. A. Snow Iron Works, esti-
mated balance of bill 300.00
$485.00
In closing this report, we wish to thank the host of citizens and friends from outside of town who have assisted us in many ways during the year. We feel that Memorial Park is now an assured suc- cess and that the results that have been attained have been most profitable and encouraging.
Regarding future work, in addition to that in Memorial Park, we feel that improvements should be made to the Common, which being so prominently located makes this project specially necessary.
Respectfully submitted,
GALEN A. PARKER, Ch'm'n, WILLARD P. ADDEN, Sec'y, HAROLD F. PARKER,
January, 1921.
Park Commission.
195
REPORT OF INSPECTOR OF ANIMALS
TO. THE HONORABLE BOARD OF SELECTMEN :
I at this time wish to submit my report as Inspector of Animals for the year 1920.
Early in the year all places where neat cattle, sheep or swine were kept were visited and reported as found. Where improvements were thought advisable suggestions and recommendations were of- fered which in most cases were gratefully received and carried out. The cattle, etc., were examined and any which were unfit to supply food were destroyed and premises disinfected.
The hog industry this year was found to have greatly reduced, owing no doubt to the high price of food and reduction of products. Swine diseases must not be lost sight of, however, in this line, for great losses have been experienced by many who have tried to raise hogs this year (in fact, any year).
Hog Cholera and Swine Plague are the two most dreaded and prevalent troubles among hogs which, when once they have gained en- trance into a herd, succeed in destroying from 70 to 100 per cent. These are diseases which can be greatly reduced and often prevented by vaccination, when pigs are small, which should be done. The best time is when about 40 to 50 pounds in weight, though any size can be done. Pigs at 40 to 50 pounds when treated are generally immune for life, though smaller ones have not been found satisfactory.
At present this work is only done through the Division in Animal Industry of the State but has proved of great service to the hog raisers of this state and the whole United States.
Yours very truly,
C. H. PLAYDON, M. D. V.
196
REPORT OF INSPECTOR OF MILK
Reading, Mass., December 31, 1920.
TO THE BOARD OF HEALTH, TOWN OF READING:
GENTLEMEN :- I herewith present for your consideration, my re- port for the year 1920.
At the close of this year there were nine dealers and seventeen stores licensed to sell milk in the town. There were also thirteen stores licensed to sell oleo-margarine.
The inspection of the local milk supply has been conducted along lines similar to those followed in previous years. In other words the inspection has been conducted in a manner that would tend to pro- duce as clean milk as possible under the existing conditions.
The sanitary conditions in the local dairies have shown a marked improvement in the last year or so, but there is still a chance for the betterment of the same in some of the dairies.
Seventy-eight samples of milk and twelve samples of cream were analyzed this year. Four samples of milk and one sample of cream were found to be below the required standard.
The total receipts for the year were $19.50.
CARL M. SMITH,
Inspector of Milk, Town of Reading.
197
REPORT OF THE TRUSTEES OF LAUREL HILL CEMETERY
TO THE HONORABLE BOARD OF SELECTMEN AND CITIZENS OF READING: The Trustees of the Cemetery submit the following report:
Many things have transpired the past year in regard to the Cemetery; among which was the cutting down of another knoll, thus making many new and desirable lots most of which have been taken.
The sudden death of our caretaker, Mr. Jason Zwicker, which from the size of the funeral proved how highly he was esteemed, was a great loss.
Previous to this, I had told the Board I could not serve longer as Superintendent, as I could not possibly spare the time and attention its duties required. The situation required a man who could give his whole time to it.
A meeting of the Trustees was called, and it was voted unanimous- ly to appoint and employ a man for the position. Mr. Alfred E. Goodwin was appointed, and seems to be the man needed, in fact, has proven himself so already.
I take the opportunity to thank the Selectmen, and also the citi- zens for the courtesy that has always been shown me during the past thirty or more years I have served them.
I desire again to tell every one owning a lot how necessary, both for themselves and the good of the Cemetery, to put their lots in per- petual care. Every one so doing assists in making our Cemetery more beautiful.
The Chairman of the Board, Mr. Galen A. Parker, presents to the Finance Committee the necessary budget for the coming year.
Very respectfully,
A. W. DANFORTH,
Supt. for the Trustees.
198
REPORT OF OVERSEERS OF THE POOR
TO THE CITIZENS OF READING:
We submit herewith our report for the year ended Dec. 31, 1920.
On June 1st the town home was leased to the former superinten- dent, Mr. L. A. Deming.
An agreement was made whereby Mr. Deming would board all persons sent to him by this Board at ten dollars ($10.00) per week.
All live stock has been disposed of. A new boiler has been in- stalled at an expense of $490.00 which was taken from the regular home appropriation.
Town Home Appropriation
$4,000.00
May 31. Sale Cows, Cart, Milk and Bldg.
$642.00
Sept. 20. Sale horse
300.00
Dec. 31. Bal. to 1920 Acct.
192.09 1,134.09
$5,134.09
Expenses
$4,414.33
Balance to revenue
719.76
$5,134.09
Aid was rendered to the amount of $4,215.29 exclusive of Moth- ers' Aid which was $3,397.53 of which the Town's proportion was $1,233.79.
Miss Helen A. Brown, who has made a study of social welfare work, was appointed Visitor on June 15th, and too much praise can- not be given Miss Brown for the able manner in which she has super- vised and investigated all cases brought to our attention.
OTIS B. RUGGLES, CHAS. P. HOWARD,
WM. S. KINSLEY,,
Overseers of the Poor.
199
SUMMARY OF TOWN DEBT TRANSACTIONS DURING 1920
Total Debt. Jan. 1, 1920
$506,200.00
Increased by issue of Municipal Light
Loans
$20,000.00
Sewer Connection Loans
5,000.00
Sewer Construction Loans
65,000.00
90,000.00
$596,200.00
Decreased by payments as follows :
Municipal Light Loan
$18,300.00
Emergency Fuel Loan
6,500.00
High School Building Loan
4,000.00
Grouard Estate Loan
1,000.00
Water Department Loans
14,000.00
Richardson Estate Loan
500.00
Sewer Construction Loan
1,000.00
Cemetery & Library Bequest Loan
1,200.00
Municipal Building Loan
2,000.00
Public Library Loan
1,000.00
School Extension Loan
1,000.00
Hook & Ladder, and Comb. Truck Loan
1,500.00
Brown Estate Loan
500.00
Municipal Bldg. & Library Bldgs., Grounds and furnishing Loan
500.00
53,000.00
Total Debt Dec. 31, 1920
$543,200.00
200
SUMMARY OF NOTES AND BONDS OUTSTANDING DEC. 31, 1920, AND AMOUNTS DUE IN 1921
DEPT.
%
AMOUNT
DUE IN 1921
Water
4
$ 95,000.00
June
1.
$13,000.00
41/2
22,000.00
June
1.
1,000.00
Municipal
Light
41/2
13,000.00
Oct.
1.
1,000.00
4
8,000.00
Oct.
1.
2,000.00
41/2
5,000.00
Sept. 15.
500.00
66
4
8,000.00
May 15.
500.00
66
41/2
13,000.00
Oct.
15.
1,500.00
66
41/2
46,000.00
Oct.
1.
3,000.00
66
4
2,000.00
July
15.
2,000.00
66
5
20,000.00
May
1.
1,000.00
66
41/2
3,000.00
Apr. 15.
1,500.00
66
4
8,000.00
May 15.
800.00
66
5
5,000.00
Sept. 22.
500.00
5
1,500.00
Nov. 20.
1,500.00
Sewer
4
100.000.00
Dec. 17.
1,000.00
66
5
5,000.00
Jan. 23.
2,000.00
Oct.
1.
2,000.00
66
5 1/2
5,000.00
School
3 1/2
20,000.00
Nov.
1.
4
11,000.00
Nov. 15.
1,000.00
Current
E-pense
4
1,200.00
Apr. 15.
1,200.00
Brown Lot
4
6,000.00
May
1.
500.00
4
5,000.00
Mar. 27.
1,000.00
4
1,500.00
July 15.
500.00
66
5
2,000.00
Jan.
1.
1,000.00
41/2
11,000.00
19,000.00
Apr.
1.
1,000.00
5
60,000.00
4,000.00
201
Town Bldg.
4 12
34,000.00
Aug. 1.
2,000.00
Library
& Town Bldg.
5
6,000.00
Apr.
1.
500.00
Library
4
1,000.00
Oct.
4.
1,000.00
Grouard Est.
4
1,000.00
July 21.
1,000.00
Richardson
Lot
4
3,500.00
Nov.
1.
BORROWING CAPACITY 1921
(Based on Net Valuation of three preceeding years)
Total Val. Abatement
Net Val.
1918
$8,082,434.00
$16,535.00
$8,070,899.00
1919
8,164,234.00
18,823.00
8,145,411.00
1920
9,196,445.00
21,269.00
9,175,176.00
Average Net Val. for 3 years-$8,463,828.00.
(Note) Indebtedness of towns limited to 3% of average net valu- ation of three preceeding years (Chap. 719, Acts 1913) less exempted loans.
Three per cent is
$253,914.00
Total Debt
$543,200.00
Exempted Loans :
Sewer Dept.
$172,000.00
Water Dept. 117,000.00
Municipal Light Dept. ... 169,000.00
458,000.00
85,200.00
Borrowing Capacity Jan. 1, 1921 .
$168,714.00
4
1,500.00
Nov. 1.
1,500.00
$543,200.00
$51,500.00
500.00
Hook and
Ladder Truck
202
REPORT OF ACCOUNTANT
February 11, 1921.
TO THE BOARD OF SELECTMEN :
Mr. Otis B. Ruggles, Chairman,
Reading, Massachusetts.
GENTLEMEN :- I submit herewith a report of an audit of the ac- counts of the town of Reading, made in accordance with the provis- ions of Chapter 245 of the Acts of 1920. This report is in the form of a report to me by Mr. Edward H. Fenton, Chief Examiner of the Division, who was placed in charge of the work.
My attention was called to a transaction which was irregular and as Chapter 245 of the Acts of 1920 requires that an audit shall be made of the accounts of all cities and towns within three years, I ad- vised the selectmen that an immediate audit should be made in order that the extent of the irregularities might be known at once.
The report of the audit discloses the methods employed, and while the amount involved is relatively small, I fail to find any justification or excuse for the condition revealed.
The general accounting system is such that the town had reason to believe that its funds were properly safeguarded, and it is unfor- tunate indeed that, even under these circumstances, funds of the town have been appropriated by a trusted official for his personal use. The law stipulates that a town accountant shall not receive or dis- burse money, and it might be claimed by some that had he refrained from accepting responsibility for the handling of funds, the findings would not be as they are. I cannot agree, however, that any one in particular is at fault except the one accepting the responsibility.
In making the audit it seemed necessary to bring the accounts up to date in order that the financial condition of the town could be shown.
For detailed statements relative to the several departments, I would refer you to the report enclosed.
Very truly yours,
THEODORE N. WADDELL,
Director of Accounts.
203
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 accounts of the town of Reading and submit the following report thereon :-
The financial transactions of the town as recorded on the books of the several departments were examined and checked in detail.
The books and accounts in the town accountant's office were ex- amined. As the ledger accounts had not been balanced since August it was necessary to enter the transactions for September, October, November, and to December 10th, the date on which the town ac- countant was removed from office, before a correct statement of the condition of the town could be obtained.
I find, after checking in detail the accounts of the several de- partments receiving moneys for the town, that there is due the town from the former town accountant the sum of $707.82. The items making up this amount are summarized in a table appended to this report. It appears that the shortage was caused in the following manner :
The amount shown in the appended table under treasury depart- ment represents two deposits which were entrusted to the ac- countant, one of $199 and one of $39. The treasurer's cash balance was supposed to be verified by the accountant, but it developed that the accountant changed the bank statements to cover the amounts withheld. Before the completion of the audit reimbursement was made to the extent of $168.93.
The amount shown under the highway department represents amounts drawn on pay-rolls and put up in envelopes for payments, the sums, however, not being paid to the proper persons.
The shortage in the park department accounts is due to the with- holding of the sum of $46 left with the accountant to be paid over to the treasurer, and the padding of pay-rolls to the amount of $50, the pay-rolls of September 17 and 24 containing the name of a person who did not work for the department after September 11. The name of this person was placed on the pay-roll by the accountant, but no voucher was found on file supporting the payment.
In the cemetery accounts, the shortage is represented by sums left with the accountant to be paid over to the treasurer. The dif- ferences were disclosed by checking the department books with the general accounts of the town.
The amounts shown as due on account of the Richardson Estate represent payments made by tenants for which receipts were given and signed by the accountant, the money not being paid over to the treasurer.
204
A check for $60 was drawn in payment for auto services. The person to whom it was drawn owed the town $50 for a license and was requested to endorse the check, which he did, thereby paying his license fee. The entire amount of the check was then appropriated by the accountant for his personal use.
The appropriation accounts in the accountant's office were checked with the town clerk's records of appropriations voted by the town, the recorded receipts were checked with the treasurer's books and with the several departments collecting moneys for the town, the dis- bursements were checked with the selectmen's authorizations of them and were found to agree with the exceptions noted.
The ledger was footed, a trial balance was taken off, and a bal- ance sheet, showing the financial condition of the town as of Decem- ber 31, 1920, was prepared and is appended to this report.
The treasurer's books and accounts were examined and checked, the recorded receipts were verified, the disbursements were checked with the accountant's books, and the cash book was footed. In addi- tion, the cash on hand was verified by an actual count and the bank accounts were reconciled with the statements furnished by the sev- eral banks.
The cemetery trust funds in the custody of the town treasurer were checked and verified; the securities representing the invest- ments of the funds were personally examined and the income was proved and found to be as called for by the books.
Tables showing a reconciliation of the treasurer's cash and a summary of the trust fund accounts are appended to this report.
The accounts of the tax collector were examined and checked in detail, the commitments were checked with the assessors' warrants, the collections were checked to the cash book and the payments to the treasurer compared with the treasurer's books, the abatements were checked with the records of abatements granted, and the out- standing accounts were listed and reconciled.
The outstanding accounts were further verified by mailing notices to practically every person whose name appeared on the books as owing money to the town, and as no replies were received claiming that payment had been made other than as appears on the books, I am satisfied that the accounts are correct.
Summary tables of the tax and assessment accounts are append- ed to this report.
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