USA > Massachusetts > Middlesex County > Reading > Town of Reading Massachusetts annual report 1920 > Part 13
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The accounts of the water department were examined, the charges for services were verified, the collections and abatements were checked, the recorded payments to the treasurer were compared with the treasurer's books, and the outstanding accounts were listed and reconciled.
205
The electric light department has its accounts audited annually by an outside auditor; therefore it was not thought necessary to check these accounts other than to prove them to the treasurer's accounts.
In addition to those mentioned, the accounts of the selectmen, the sealer of weights and measures, the inspector of milk, the library, park, and cemetery departments were examined and checked with the accountant's and the treasurer's books.
While engaged in making the audit, I received the hearty co- operation of the several town officials, all books and papers requested being supplied for our use; and on behalf of my assistant and for myself, I wish to express to them, and especially to the members of the board of selectmen and the town treasurer who gave us much valuable assistance, my appreciation for the courtesies received.
Respectfully submitted,
EDW. H. FENTON, Chief Examiner.
SUMMARY OF ITEMS NOT ACCOUNTED FOR BY
J. H. SHELDON
Treasury Department-Deposits
Cash for deposit not put in bank
$ 238.00
Highway Department-Pay-rolls
January 16 $ 10.00
January 23
17.50
January 30
11.25
March 26
2.00
40.75
Park Department-Receipts withheld
Pasture
$
6.00
Sale of grass
40.00
46.00
Park Department-Pay-rolls
September 17
$ 25.00
September 24
25.00
50.00
Cemetery Dept .- Receipts withheld
September 3, sale of lot 1001 $125.00
October 15, sale of grave 144 .. 5.00
Oct. 29, sale of grave 177-178 30.00
/
206
Oct. 29, sale of graves 174, 175, 176
45.00
Oct. 31, sale of lot 839
50.00
Perpetual care for lot 664 100.00
355.00
Richardson Estate-Rent
July
$ 15.00
September
24.00
October
24.00
November
24.00
87.00
Bill for auto service, of which $50 was to pay for license
60.00
Reimbursed by J. H. Sheldon $ 168.93
Balance due
707.82
$ 876.75
RECONCILLIATION OF TREASURER'S GENERAL CASH
Cash balance January 1, 1920 ..
$ 4,811.28 852,182.26
$856,993.54
Payments, 1920
$830,034.57
Cash balance
26,958.97
$856,993.54
FIRST NATIONAL BANK, READING
Balance December 31, 1920, per
treasurer's books
$ 16,980.55
Outstanding checks, per list
4,968.12
$ 21,948.67
Balance December 31, 1920, per bank statement $ 21,710.67
Deposit January 10, 1921, to ad- just amount not deposited by J. H. Sheldon 238.00
$ 21,948.67
SECOND NATIONAL BANK, BOSTON
Balance December 31, 1920, per treasurer's books
Outstanding checks, per list . .
$ 8,178.42 2,365.07
$ 10,543.49
Balance December 31, 1920, per bank statement
$ 7,573.93
Deposit as of December, credited by bank in January, 1921 .. 2,969.56
$ 10,543.49
$ 876.75
Receipts, 1920
207
CASH BALANCE DECEMBER 31, 1920
First National Bank, Reading . .
$ 16,980.55
Second National Bank, Boston .
8,178.42
Petty cash-verified
1,800.00
$ 26,958.97
RECONCILLIATION OF ELECTRIC LIGHT DEPARTMENT CASH
Cash balance January 1, 1920 ..
$
2,217.12
Receipts
187.768.57
Advance by town
5,000.00
$194,985.69
Payments
$186,408.40
Cash balance, December 31, 1920
8,577.29
$194,985.69
FIRST NATIONAL BANK, READING
Balance December 31, 1920, per
treasurer's books
$
5,769.15
Outstanding check
67.75
$ 5,836.90
Balance December 31, 1920, per bank statement $ 5,609.27
Deposit as of December, credited by bank in January, 1921 . .. Check No. 6351, dated Jan. 1,
77.63
1920, paid by bank in Decem- ber
150.00
$ 5,836.90
SECOND NATIONAL BANK, BOSTON
Balance December 31, 1920, per
treasurer's books
$
2,465.43
Outstanding checks per list 3,051.61 $ 5,517.04
Balance December 31, 1920, per
bank statement
$ 5,517.04
MECHANICS SAVINGS BANK (Deposit Account)
Balance December 31, 1920, per
treasurer's books
$
342.71
. .
Balance December 31, 1920, per
bank book
$
342.71
208
RECONCILLIATION OF WATER DEPARTMENT CASH
Cash balance January 1, 1920 .. $ 6,621.88 33,695.99
Receipts
$ 40,317.87
Payments
$ 38,101.80
Cash balance December 31, 1920
2,216.07
$ 40,317.87
FIRST NATIONAL BANK, READING
Balance December 31, 1920, per
treasurer's books
$ 2,216.07
Outstanding checks, per list
1,592.28
$ 3,808.35
Balance December 31, 1920, per bank statement
$ 8,562.37
Deposit as of December, credited by bank in January, 1921 ..
245.98
$ 3,808.35
TAXES 1917
Outstanding January 1, 1920, per ledger
$ 623.53
Moth assessment, credited to tax- es in error, 1917
1.75
Moth assessments, credited to tax- es in error, 1918
4.50
$ 629.78
Taxes, credited in error to moth assessments, 1918 $ 4.50
Paid treasurer
158.51
Abated
256.77
Outstanding December 31, 1920,
per list
210.00
$ 629.78
MOTH ASSESSMENTS 1917
Outstanding January 1, 1920, per ledger
$ 3.25
Paid treasurer
$ 1.50
Moth assessments, credited to tax- es in error, 1917
1.75
$ 3.25
TAXES 1918
Outstanding January 1, 1920, per ledger
$ 17,817.78
Paid treasurer $17,017.67
209
Abated
423.10
Taxes credited to moth assess-
ments in error
2.00
Outstanding December
31, 1920,
per list
375.01
$ 17,817.78
MOTH ASSESSMENTS 1918
Outstanding January 1, 1920, per
ledger
$ 147.25
Taxes credited to moth assess-
2.00
$ 149.25
Paid treasurer
$ 149.25
EXCISE TAX 1918
Outstanding January 1, 1920, per
ledger
$ 325.05
Outstanding December 31, 1920,
per list
$ 325.05
TAXES 1919
Outstanding January 1, 1920, per ledger
$ 78,348.99
Paid treasurer
$ 59,191.19
Abated
414.67
Taxes credited to moth assess-
ments in error
16.87
Outstanding December 31, 1920,
per list
18,726.26
$ 78,348.99
MOTH ASSESSMENTS 1919
Outstanding January 1, 1920, per ledger
$ 577.33
Taxes credited to moth assess-
ments in error
16.87
$ 594.20
Paid treasurer
$ 452.04
Outstanding December 31, 1920,
per list
142.16
$ 594.20
TAXES 1920
Commitment
$292,755.97
Additional commitment
620.58
Abatements after payment ..
39.96
$293,416.51
ments in error
210
Paid treasurer
$209,837.94 695.05
Abated
Taxes credited to moth assess-
ments in error
1.70
Outstanding December 31, 1920, per list
82,881.82
$293,416.51
MOTH ASSESSMENTS 1920
Commitment
$
1,282.24
Taxes credited to moth assess-
ments in error 1.70
$ 1,283.94
Paid treasurer
$ 869.14
Outstanding December 31, 1920,
per list
414.80
$ 1,283.94
ELECTRIC LIGHT DEPARTMENT ACCOUNTS RECEIVABLE
Outstanding January 1, 1920 . .
$ 23,334.43
Charges, 1920
126,068.87
$149,403.30
Payments to treasurer
$126,152.11
Abatements
288.91
Outstanding December 31, 1920 ..
22,962.28
$149,403.30
WATER DEPARTMENT ACCOUNTS RECEIVABLE
Outstanding January 1, 1920
$ 2,423.81
Charges, 1920
27,744.60
Re-charged after abatement
1.02
$ 30,169.43
Payments to treasurer
$ 27,139.55
Abatements
425.25
Outstanding December 31, 1920
2,604.63
$ 30,169.43
CEMETERY PERPETUAL CARE FUNDS
Cash General Accounts
Securities
Savings Total
Bank
Deposits
On hand at beginning of year
$20,200.00
$2,564.74
$22,764.74
On hand at end of year ..
$ 100.00
$24,300.00
$ 217.44
$24,617.44
Receipts
Payments
Withdrawn from savings bank
$2,347.30
Purchase of securities
$7,600.00
Securities sold
3,500.00
Excess over 5%, 1919 report
152.76
Discounts on securities purchased, 1919
88.23
Accrued interest, 1919 report .
247.80
Discounts on securities purchased, 1920
596.81
Transferred to town for care of lots 1,045.00
Income received
1,023.22
Cash-general account
100.00
Bequests
1,590.00
Total
$9,145.56
Total
$9,145.56
.
GEORGE F. BUCK CEMETERY FUND
Savings
Bank
Deposit
Total
On hand at beginning of year
$53.24
$53.24
On hand at end of year
60.79
60.79
Receipts
Payments
Income, 1918
$2.41
Added to savings deposits $7.55
Income, 1919
2.50
Income, 1920
2.64
Total
$7.55
Total $7.55
TOWN OF READING Balance Sheet-December 31, 1920 GENERAL ACCOUNTS
Cash-In Banks and Office:
General .
$ 26,958.97
Electric Light
8,577.29
Water
2,216.07
$ 37,752.33
Temporary Loans : Anticipation of Revenue
$125,000.00
Overlay reserved for Abatements: Levy of 1917 .
$ 366.76
Levy of 1918
240.32
Levy of 1919
1,575.21
Levy · of 1920
1,748.91
Accounts Receivable:
Taxes-
Levy of 1917
$ 210.00
Levy of 1918
700.06
Levy of 1919
18,726.26
Levy of 1920
82,881.82
102,518.14
Prospect Street ·
500.00
Forest Street .
464.93
Woburn Street
396.65
Summer Avenue 423.98
Salem Street Macadam ..
1,203.62
Moth 1920
414.80
556.96
North Main Street Side- walks 232.81
3,931.20
Special Assessment Revenue:
Moth
$
556.96
556.96
Appropriation Balances-Forward to 1921: Block System Survey .. $ 382.83
Sewer Construction .
2,203.04
Special Assessments:
Moth 1919
$ 142.16
Hill Crest Road 1,067.80
Smith-Hughes Fund 198.26 Public Library Building 854.92
Fire Alarm Repairs .... 34.45
7,963.29
Departmental : Due from State-
Moth account
$ 2,093.61
Mothers' Aid 3,769.66
Temporary Aid 2,340.23
State Aid .
1,054.20
Soldiers' Burial
202.00
4,072.71
9,459.70 Electric Light Department .. $ 31,539.57
Less advance by town ... 5,000.00
26,539.57
Water Department Sale Cemetery Lots and
4,820.70
Electric Light
22,962.28
Graves Reserve
2,219.89
· 2,219.89
Water J. H. Sheldon
2,604.63
Reserve Fund
694.09
694.09
707.82
Excess and Deficiency
·
1,025.74
Appropriation Overdrawn: Sewer Connections ...
262.29
$176,824.15
$176,824.15
Sundry Accounts-Forward to 1921: Premium on Sewer bonds $ 3,418.34 Sewer Investment 475.30 Cemetery Perpetual Care 100.00
J. Lovell 10.00
O. B. Ruggles et al. 69.07
DEBT ACCOUNTS
Net Funded or Fixed Debt ..
$543,200.00 Hook and Ladder Loan ..... $ 1,500.00 Town Office Building Loan .. 34,000.00
Library and Office Building Loan
6,000.00
Library Loan
1,000.00
High School Loan
20,000.00
School Extension Loan
11,000.00
Grouard Estate Loan
1,000.00
Richardson Estate Loan
3,500.00
Brown Estate Loan
6,000.00
Sewer Loans
172,000.00
Municipal Light Loan
149,000.00
Municipal Light Loan 1920
20,000.00
Water Loan
117,000.00
Restoring Trust Funds Loan
1,200.00
$543,200.00
$543,200.00
$543,200.00
TRUST FUNDS
Trust Funds : Cash and Securities ....
Cemetery Perpetual Care
$ 24,678.23
Funds
$ 24,617.44
George F. Buck Fund 60.79
$ 24,678.23
$ 24,678.23
$ 24,678.23
.
. .
-
.
INDEX
Accountant
202
Board of Assessors
86
Board of Health
105
Borrowing Capacity 1921
201
Chief of Fire Department
82
Chief of Police
62
Collector of Taxes
59 111
Electric Light Commissioners
Forest Warden
85
Inspector of Animals
195
Inspector of Milk
196
Inspector of Plumbing
106
Inspector of Wires
65
List of Jurors
56
Overseers of the Poor
198
Park Commission
191
Planning Board
58
Public Library
183
School Committee
143
Sealer of Weights and Measures
67
Selectmen
50
Sewer Commissioners
76
Summary of Notes and Bonds Outstanding Dec. 31, 1920, and Amounts Due in 1921
200
Summary of Town Debt Transactions During 1920 199
70
Town Clerk, Town Meetings
7
Town Clerk, Births Registered
36
Town Clerk, Marriages Registered
40
Town Clerk, Deaths Registered 46
Town Clerk, Dogs Licensed
35
Town Counsel
74
Town Officers
3
Treasurer
107
Trustees Laurel Hill Cemetery
197
Visitor
69
Water Commissioners
89
Superintendent of Streets
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