USA > Massachusetts > Middlesex County > Tewksbury > Town of Tewksbury annual report 1926-1932 > Part 15
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Leroux, Gaston. The Son of 3 Fathers L23-3
Le Queux, William. Poison Shadows L26-59
Le Queux, William. The Crime Code L26-60
Liggett, Walter W. The River Riders L31-61
Lincoln, Natalie Sumner. The Secret of Mohawk Pond L35-61
Lincoln, Joseph C. Silas Bradford's Boy L35-68
Lindsay, Maud. The Choosing Book jL35-75
Livingston, Armstrong. The Monk of Hambleton L35-86
Locke, William J. The Lengthened Shadow *L37-29d
Locke, William J. Joshua's Vision L37-34
Lofting, Hugh. Dr. Doolittle in the Moon jL37-77
Longstreth, T. Morris. Sons of the Mounted Police L39-70
Loring, Emile. Gay Courage L40-19
Lowndes, Marie Belloc. The Story of Ivy
L44-23
Hill, Grace L. Crimson Roses
L50-29
Hill, Grace L. Blue Ruin L50-30 Lynde, Francis. Blind Man's Buff L98-12
Macmillan Co., Pub. by. Humpty Dumpty M3-26
Macdonald, Zillah K. Spindle Spooks jM5-60
MacDonald Philip. The White Crow M5-81
McFarland, Raymond. The Sea Panthers M8-'
76
MacGrath, Harold. The Changing Road M8.28 McIntyre, John T. Stained Sails M8-41 Mccutcheon, George Barr. The Inn of the Hawk and Raven M18-37 Mccutcheon, George Barr. Blades M18-38
Macleod, Adam Gordon. The Marloe Mansions Murder
M19-31
Malkus, Alida Sims. Raquel of the Ranch County
M25-50
Marsh, George. Flash, the Lead Dog M34-73
Marsh, George. Under Frozen Stars
M34-74
Marshall, Edison. The Far Call
M35-35
Martin, Helen R. The Lie
M40-14
Martin's Bookhouse John & Dodd Mead & Co. John Martin's Big Book for 1928 jM40-35
Maxwell, W. B. The Day's Journey *M47-63d
Mason, A. E. W. The Prisoner in the Opal M51-17
McClure, Marjorie Barkley. Many Waters
M54-7
McKenna, Stephen. Due Reckoning
M54-27
McKenna, Stephen. Divided Allegiance
M154-28
Merrel, Concordia. John Gresham's Girl M57-30
Ordeal By Marriage M57-31
Julia Takes Her Chance M57-32
Love Courageous M57-33
Miller, Agnes. Two Girls and Two Treasures jM65
Miller, Alice Duer. Welcome Home jM68-75
Miln, Louise Jordan. Red Lily and Chinese Jade M68-95
Miln, Louise Jordan. The Flutes of Shanghai M68-96
Millin, Sarah Gertrude. An Artist In the Family M69-15
Milne, A. A. The House at Pooh Corner jM69-30
Mitchell, Ruth Comfort. Army With Banners M71-34
Monger, Miriam. Diana of the North Country M74-30
Monro, C. Bedell & Harrison W. Don, The Quest of the Moon Fish M74-40
Montague, C. E. Right Off the Map M74-43
Moon, Grace. Nadita
M74-81.
Montague, Margaret Prescott. Deep Channel M76-32
Montgomery, L. M. Anne of Green Gables M75-1r
Morgan, Grace Jones. Salvage All M178-5
Morgan, Inez. Sandy, Skip and The Man in the Moon 1M78-15
Morris, Edwin Bateman. Copper Moon M78-23
Morley, Christopher. The Haunted Bookshop *M80-5d
Morse, Samuel. Engarde M81-40
Mulford, Clarence E. Mesquite Jenkins M93-1
Nason, Leonard. The Top Kick N3-8
Nason, Leonard. Sergeant Eadie N3-7
Nicholson, Meredith. A Cavalier of Tennessee N7-41
Norris, Kathleen. The Heart of Rachel N15-24r
The Foolish Virgin N15-50
77
Beauty and the Beast N15-49
O'Brien, Howard Vincent. Four and Twenty Blackbirds 02-32
Oemler, Mary Conway. Sheaves 03-28
Ogden, George W. Cherokee Trails 04-23
Ogden, George W. Sheep Limit 04-24
Oppenheim, E. Phillips. The Light Beyond O10-45
Oppenheim, E. Phillips. The Fortunate Wayfarers
O10-46
Oppenheim, E. Phillips. Matorni's Vineyard O10-47
Osbourne. Not to be Opened 015-26
Orczy, Baroness. Skin O'My Tooth
015-31
Ostenso, Martha. The Mad Carews.
015-37
Oxenham, John. The Man Who Would Save the World O20-2
Packard, Frank L. Shanghai Jim P1-13
Parrish, Randall. All Kneeling
P9-22
Partridge, Anthony. The Distributors
*P8-25
Payne, Elizabeth Stancy. Hearthstones
P12-19
Pedler, Margaret. Bitter Heritage
P20-71
Pendexter, Hugh. Bird of Freedom
P25-13
Perkins, Lucy Fitch. The Pioneer Twins
P25-66
Perkins, Lucy Fitch. The Farm Twins
jP25-67
Pertwee, Roland. Interference
P27-72
Phillpotts, Eden. A Cornish Droll
P30-64
Piper, Watty, Ed by. The Brimful Book
jP31-47
Poole, Ernest. Silent Storms
P32-19
Porcher, Mary F. Wickham Cherique
P45
Porter, Eleanor H. Just David *P47-27d
Potts, Frank E. Pirate Plunder P49-5
Powell, Harford Jr. The Virgin Queen P50-20
Preedy, George. General Crack P56-30
Priestley, J. B. The Old Dark House P57-80
Pryde, Anthony & Weekes, R. K. A Fool In the Forest P61-45
Raine, William Macleod. Colordo R4-13
Rath. E. J. Something for Nothing R6-7
Rath, E. J. The Flying Courtship R6-8
Reed, Myrtle. The Shadow of Victory R17r
Master of the Vineyard R17-6r
A Weaver of Dreams
R17-7r
Rhode, John. The Murders in Praed Street R21-30
Reynolds, Mrs. Baillie. The Gift in the Gauntlet
R21-53
Rice, Rebecca. Carolina's Toy Shop
jR22-30
Richmond, Grace S. A Court of Inquiry
R25r
Strawberry Acres R25-2
The Twenty-Fourth of June R25-4r
Red Pepper's Patients R25-6r
78
Red of the Redfields R25-11r At the South Gate R25-14
Riddell, Florence. What Women Fear
R26-1
Rinehart, Mary Roberts. Two Flights Up R29-22 Robertson, Frank C. The Man Branders R36-91
Robins, Elizabeth& Wilberforce, Octavia. Prudence and Peter jR38-19 Robinson, Mabel L. Sarah's Dakin R38-50
Rocke, Mazo De La. Jalna
R40-31
Rosman, Alice Grant. The Window
R48-60
Ruck, Berta. Money For One R53-18
Saso, Herbert Ravenel. War Drums S10-50
Scott, Will. Shadow S25-71
Scott, Mansfield. The Black Circle S25-76
Seaman, Augusta Huiell. The Shadow on the Dial S26-45
Seaman, Augusta Huiell. The Disapearance of Anne Shaw S26-46
Searing, A. E. P. When Granny Was a Little Girl S26-50
Sedgwick, Anne Douglas. Adrienne Toner *S29-8d
Seltzer, Charles Alden. Land of the Free S29-62
Seltzer, Charles Alden. Mystery Range S29-63 Seltzer, Charles Alden. The Mesa S29-64
Sherman, Harold M. Beyond the Dog's Nose S43-30
Silvers, Earl Reed. Carol of Highland Camp jS53d
Silvestre, Charles. Aimeé Villard Daughter of France S53-30
Smith, Harriet Lummis. Pollyanna's Debt of Honor S72-54
Smith, Arthur D. Howden. Hate S72-62
Smith, A. De Herries. Drums of the North S72-70
Smith, Sheila Kaye. Iron and Smoke S74-34 Smith, Walton Hall. Red Ivory S74-80
Snaith, J. C. Surrender S75-21
Snedeker, Caroline Dale. Downright Dency jS75-36
Steele, Wilbur Daniel. Meat S90-45
Steele, Harwood. The Ninth Circle S90-85
Stephens, C. A. Kathadin Camps jS94-90
Strahan, Kay Cleaver. The Desert Moon Mystery S114-11
Stratton, Clarence. Paul of France S115-45
Stringer, Arthur. The Wolf Woman S116-32
Sucklow, Ruth. The Bonney Family S118-60
Tarkington. Booth. Claire Ambler T3-21
Thayer, Lee. The Darkest Spot T18-24
Thorne, Paul. Spider Web Clues T24-3
Thurston, E. Temple. Jane Carroll T24-6
Thompson, Sylvia. The Battle of the Horizons T25-16
Thynne, Molly. The Dracott Murder Mystery T29-30
Tilden, Freeman. The Spanish Prisoner T30-61
79
Tomlinson, Everett T. Three Boys in Alaska T35-18
Tooker, Helen V. The 5.35 A Novel of Suburban Life T36-60
Tracy, Louis. A Mysterious Disappearance T44-17
Tracy, Louis. The Woman in the Case T44-18
Train, Arthur. Ambition T44-41
Turnbull, Margaret. The Handsome Man T54-9
Alabaster Lamps T54-10
The Left Lady T54-12
Rogues March T54-13
Tuttle, W. C. The Morgan Trail T54-52
Tynan, Katharine. The Respectable Lady T59
Van Dine, S. S. The Greene Murder Case V3-82
Vansittart, Sibell. Lovers' Staff V6-20
Verne, Jules. Michael Strogoff V8-15d
Walpole, Hugh. Jeremy at Crale W4-40
Walpole, Hugh. Wintersmoon
W4-41
Wallace, Edgar. The Squealer W4-57
The Feathered Serpent W4-58
W4-59
Walsh, Maurice. While Rivers Run W4-91
Watson, John & Rees, Arthur J. The Mystery of the Downs W19-40
Wells, Carolyn. The Crime in the Crypt W24-63
Webster, Henry Kitchell. The Clock Strikes Two W26-39
Webster, Henry Kitchell. The Quartz Eye W26-40
Wentworth, Patricia. Anne Belinda W27-25
Wentworth, Patricia. Will O'the Wisp
W27-26
Westcott, Glenway. The Grandmothers
Whitechurch, Victor L. Shot on the Downs
W32-14
Wharton, Edith. The Mother's Recompense
*W32-20d
Wharton, Edith. The Children
W32-23
White, Neila Gardner. Mary
jW34-36
And Michael
jW34-37
Marge jW34-38
David Strange W34-39
White, Stewart Edward. The Magic Forest JW35-12
White, William Patterson. Cloudy in the West W35-35
Wick, Jean. Jill W35-90
Wilder, Thornton. The Bridge of San Luis Rey W36-35
Wilder, Oscar. The Happy Prince and Other Stories
W36-45
Wilson, Margaret. Daughters of India
W37-42
Williams, Ben Ames. The Dreadful Knight
W40-85
Williams, Ben Ames. Splendor
W40-86
Williams, Valentine. The Crouching Beast
W41-66
Williams, Edward H. Red Plume of the Royal North West Mounted
W41-72
SO
W27-40
The Clever One
Willsie, Honore (Honore Willsie Morrow).
With Malice Toward None W42-8
Winburn, Hardy L. The Lead Hunters of the Ozarks jW43
Wister, Owen. When West Was West W52-2
Wodehouse, P. G. Meet Mr. Mulliner W52-25
Wodehouse, P. G. Money For Nothing W52-26
Wren, P. C. Beau Ideal W64-3
Wynne, Anthony. The Horseman of Death W76-2
Yates, Elizabeth Hall. Diana at the Bath
Y4-10
Yates, Dornford. Berry & Co. / Y 4-15
Yates, Dornford. Perishable Goods Y4-16
Yore Clem. Trigger Justice Y6-70
Young, E. H. The Vicar's Daughters Y7-6
NON-FICTION
Ethics
Slattery, Margaret. Two Words 170-S7
Mythology
291-L
Lang, Jean. A Book of Myths Law and Constitutional History
Wellman, Francis L. The Art of Cross- Examination 347-W1
Whiting, J. D. Storm Fighters Coast Guard Stories 359-W
Educational
Bruce, H. Addington. Your Growing Child 372-B6
Gilbreth, Lillian M. Living With Our Children 372-G2
Popular Life and Customs
Post, Emily. Etiquette 395-T
Nusbaum, Deric. Deric in Mesa Verde 398-N1
Squier, Emma-Lindsay. The Bride of the Sacred Well
and Other Stories
398-2S
Science
Jones, Paul. An Alphabet on Aviation 1533-6J
Theiss, Lewis E. Piloting the U. S. Mail j533-6T5
Theiss, Lewis E. The Search For the Lost Mail Plane j533-6T6
Physics
Collins, A. Frederick. The Amateur Electrician's Handbook 537-C10
81
Zoology
Colcord, Willard Allen. Wings and Paws 590-C10 Nelson, T. & Sons. Wild Life 1590-N5 Nelson, T. & Sons. Animals at Play 1590-N6
Baynes,, Ernest Harold. The Young Crows and Other Bird Stories 1598-B1
Forbush, Edward H. Birds of Mass, and other N. E. States, Vol. 2 598-F3
Agriculture
Rose, Hilda. The Stump Farm 630-R2
Bartlett, Arthur C. Game Legs 636-B5
Foote, John Taintor. Trub's Diary 636-F4
James, Will. Smoky 636-J1
Salteen, Felix Bambi. A Life in the Woods 636-S4
FINE ARTS
Amusements
Mathiews, Franklin K., ed by. The Boy Scouts Year Book .... 790-M8 ....
LITERATURE
American Poetry
Benet, Stephen Vincent. John Brown's Body 811-B9
Frost, Robert. West Running Brook 811-F31
Guest, Edgar. Harbor Lights of Home 811-G10
Howes, Isaiah C. Jane Be Good 811-H20
Nelson, T. & Sons. Cock Robin and Jenny Wren j811-N5
Riley, James Whitcomb. Rubaiyat of Doc Sifer *811-R
Van Dyke, Henry. Chosen Poems 811-V1
American Humor
Upson, William Hazlett.
Me and Henry and the Artillery
...
817-U
English Poetry
Stevenson, Robert L. A Child's Garden of Verse
j821-S7
TRAVEL AND DESCRIPTION
Great Britain and Ireland
Howells, W. D. Certain Delightful English Towns *914-2H4d
Italy
Howells, W. D. Venetian Life 914-5H7
Williams, Egerton R. Hill Town of Italy *914-5W
82
Spain Stoddard, John L. Red Letter Days Abroad *914-6S1
Russia
Newman, E. M. Seeing Russia 914-7N
Portugal
Marden, Philip S. A Wayfarer in Portugal 914-69M
United States North Atlantic States
O'Shaughnessy, Edith. Diplomatic Days *917-2501d
Garrett, Edmund H. The Pilgrim Shore 917-44G
Thwing, Annie H. The Crooked and Narrow Streets of Boston
917-44T2
Western States
Walden, Arthur T. A Dog Puncher on the Yukon 917-98W1
Arctic Regions
Putnam, David Binney. David Goes to Baffin Land 919-8P11
BIOGRAPHY
Bruce, H. Addington. Woman In the Making 920-B30 Lewis, Ethelreda, Ed. by. Trader Horn. Vol. 1. Being the Life and Work of Alfred Aloysius Horn 920-H9
Lewis, Ethelreda, Ed. by. Vol. II. 920-H10
Dorr, Rheta Childe. Susan B. Anthony, The Woman Who Changed the Mind of a Nation 923-A10
Ludwig, Emil. Bismark, the Story of a Fighter 923-B20
Byrd, Commander Richard E. Skyward 923-B25
Walsh, Richard J. The Making of Buffalo Bill (William F. Cody)
923-C25
Maurois, André. Disraeli 923-D15
Irwin, Will. Herbert Hoover, A Reminiscent Biography 923-H16
Barton, William. The Life of Abraham Lincoln 923-L21d
Fife, George Buchanan. Lindbergh-The Lone Eagle 923-L30d Beamis, Richard J. The Boys' Story of Lindbergh 923-L32
West, James E. The Lone Scout of the Sky 923-L33
Keyhoe, Donald E. Flying With Lindbergh 923-L31
Lauder, Sir Harry. Roamin' in the Gloamin' 923-140
Robertson, Alexander (of Venice). Mussolini and the New Italy
923-M15
83
..
Childe, Richard Washburn (With a Foreword By). My Biography- Benito Mussolini 923-M16
Ludwig, Emil. Napoleon-The Man of Destiny 923-N10 Overton, Grant M. The Women Who Make Our Novels 923-01 Hendrick, Burton J. The Training of An American
Hendrick, Burton J. The Earlier Life and Letters of Walter H. Page 923-P16
Roosevelt, Theodore. Diaries of Boyhood and Youth 923-R11
Trowbridge, John T. My Own Story 923-T10
White, William Allen. Masks In A Pageant (Lives of Presidents)
923-W28
HISTORY
Modern
Sullivan, Mark. Our Times. Volume 2. America Finding Herself
940-9S11
United States in General
Van Loon, Hendrik. America 973-V
Bradford's History of Plymouth Plantation (From Original Manu- script) *973-2B10
Goodwin, John A. The Pilgrim Republic. An Historical Review of the Colony of New Plymouth *973-2G
French, Allen & Hornby, Lester G. Old Concord *974-44F5
Griffin, Sara Swan. Little Stories About Lowell 974-44G1
· donated r replaced d duplicate
LIST OF DONATIONS
Year's Subscription:
Our Dumb Animals.
Christian Science Sentinel.
The American Issue (weekly).
National Republic.
B'nai B'rith.
The Dearborn Independent. Alpha Aids.
Columbia.
Hygiea. Mazdaznan. Specialty Salesman Magazine.
Gaylord's Triangle.
84
Boston University, Bulletin No. 11. Extension Leaflet, No. 119. Character. Religion and Social Justice. Dollars and World Peace. Hispanic Notes and Monographs.
Bulletins:
Extension Service, M. A. C. 20. Department of Education. 49. Farmers' Bulletins. 50. Journal of the Senate, 1928.
Journal of the House of Representatives, 1928. College Catalogues. 4.
Forum. Dec. 1928. +
The American City. The World Tomorrow. The Motor Cycle. Mountain Life and Work.
The Journal of Commerce. Hallock's Almanac.
American National Fox Breeders Association. Bunker's Monthly.
Personality. Palmer Penmanship Pointers. How to Sell.
Books Presented by Miss Kate Folsom:
Just David. The Lengthened Shadow. The Haunted Bookshop. Adrienne Toner. Red of the Redfields.
Treading the Winepress. The Distributors. Pilgrims of the Impossible. A Nameless Nobleman. David Alden's Daughter etc. Dr. LeBarron and His Daughters. Standish of Standish. Betty Alden. The Long Roll.
85
NON-FICTION
Rubaiyat of Dog Sifers.
Certain Delightful English Towns. Diplomatic Days. My Own Story.
The Pilgrim Republic.
The Crooked and Narrow Streets of Boston.
The Bradford History of Plymouth Plantation. Old Concord. The Pilgrim Shore. Red Letter Days Abroad. Hilltowns of Italy. Venetian Life.
FICTION
The Mother's Recompense. The Day's Journey. A Man For the Ages.
Respectfully submitted,
ABBIE M. BLAISDELL, Librarian.
86
JURY LIST, TOWN OF TEWKSBURY 1928
WILLIAM I. BAILEY Garage Owner
PHILIP M. BATTLES Farmer
LOUIS O. BERUBE Salesman
HARRIS M. BRIGGS
Supt. Moth- Dept.
WARREN D. CALDWELL Carpenter
FRED A. DUGAU
Mechanic
GEORGE P. DAWSON Printer
H. LOUIS FARMER Undertaker
ALBION L. FELKER Farmer
JUSTIN F. FITZGERALD U. S. Mail Carrier
GEORGE F. GARLAND Farmer
IRVING F. FRENCH Market Gardener
GEORGE E. HAMILTON Book-keeper
HARVEY E. HOLT
Farmer
JOHN H. KELLEY
Railroad Employee
BUZZELL KING
Farmer
GEORGE J. McCOY
Jeweler
JAMES C. MARSHALL Farmer
WILLIAM R. MILLETT
Gardener
LINDSAY L. MEISTER
Herdsman
JAMES W. MILLER
Railroad Employee
HARRY L. NASH Chauffeur
PATRICK D. NASH Florist
JAMES F. O'CONNELL Fireman
DENNIS J. O'CONNELL Laborer
FRANKLIN F. SPAULDING Merchant
GEORGE W. TRULL Retired
FRANCIS S. WHITTET Plumber
GEORGE E. WINTERS
Box Maker
CHARLES WENTWORTH Clerk
IRVING F. FRENCH JOSEPH W. JORDAN WILLIAM H. KELLEY
Selectmen of Tewksbury.
S7
STATE AUDITOR'S REPORT
To the Board of Selectmen,
Mr. Irving F. French, Chairman, Tewksbury, Massachusetts.
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Tewksbury for the period from January 1, 1927 to May 8, 1928, made in accordance with the provisions 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.
88
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 ac- counts of the town of Tewksbury for the period from January 1, 1927 to May 8, 1928, and submit the following report thereon:
The financial transactions of the town as recorded on the books of the several departments collecting or disbursing funds of the town were examined and reconciled.
The books of the treasurer were examined and checked in detail. The recorded receipts were checked with the records in the depart- ments collecting money for the town and with the other sources from which money was paid into the town treasury. The disbursements were checked with the approved vouchers on file.
The footings of the cash book were verified for the period covered by the audit, and the cash balance was verified by a reconciliation of the bank account with a statement furnished by the bank.
The trust fund securities were personally examined, listed, and found to be as recorded.
Tables showing a reconciliation of the treasurer's cash and sum- maries of the trust fund accounts are appended to this report.
The books and accounts of the tax collector for the transactions from the date of the previous audit in 1925 to May 8, 1928, were ex- amined and checked. The commitment books were footed and ad- justed to the asessors' warrants.
The cash book entries were checked and the payments to the treasurer were verified with the treasurer's record of receipts, and the abatements were checked to the assessors' records of abatements granted.
The outstanding accounts were listed and reconciled, and were verified by mailing notices to a number of persons whose names ap- peared on the books as owing money to the town, the replies received thereto indicating that the accounts as listed are correct.
Tables showing a reconciliation of the tax and assessment ac- counts are appended to this report.
The tax title deeds held by the town were examined and a list was prepared, which included the taxes added since the tax titles were acquired. As may be seen from the appended balance sheet, the tax titles held by the town aggregate a considerable amount, the actual value of which, however, is always questionable, owing to the fact that the opportunity for invalidating old titles on account of techni-
89
calities is very great. The value of these titles should be determined. at once and proceedings for foreclosure should be instituted by the town treasurer, as required by Section 2, Chapter 126, Acts of 1927. Attention is also called to Sections 79 and 80, Chapter 60, General Laws, dealing with the sale of lands of low value held by the town under tax titles.
The records of the town clerk were examined and the appropria- tions and other financial authorizations as voted at the town meetings were listed and checked to the amounts raised by the assessors, it being noted that no provision was made for the payment of debt and interest due on the tractor and plow loan, amounting to $2,556.25. Al- though the asessors are authorized by Section 16, Chapter 44, General Laws, to make provision for debt requirements in the tax levy after being notified of the amount of debt falling due during the current financial year, it is recommended that an appropriation be voted by the town for debt and interest on maturing debt, so that the assessors may raise the necessary sums together with the other town appro- priations.
The town clerk's records of dog and of hunting and fishing licenses issued were examined, and payments to the state and the county treasurers, respectively, were verified with receipts on file.
The records of licenses granted by the selectmen and issued by . the town clerk were checked, and the payments to the treasurer were verified.
The books of the sealer of weights and measures were examined and checked, and the payments to the treasurer were checked to the treasurer's books.
The record of receipts for rents from town hall were examined and checked to the treasurer's receipts.
The surety bonds for the faithful performance of their duties as given by the treasurer and the tax collector were examined and found to be in proper form. The town clerk's bond was not on file.
An examination of the balance sheet showing the financial con- dition of the town on December 31, 1927, discloses the fact that a rev- enue deficit amounting to $7,433.47 exists. This deficit is partly due to the fact that, without ascertaining the actual amount of free cash available, $2,000 was voted as a reduction from the amount to be raised by taxation in 1927, and partly to the fact that the amounts estimated by the assessors to be received from sources other than loans and taxation exceeded the actual receipts from these sources in 1927. In order that the town treasurer may be enabled to finance the activities of the town in accordance with law, it is recommended that the revenue deficit mentioned above, as well as the overdrafts of 1927 amounting to $2,911. 93, be appropriated and raised in the revenue of 1928.
90
The practice of crediting the moth department with receipts from private work should be discontinued, and an appropriation should be voted to provide for the expenses of this work, allowing the receipts to be paid into the town treasury for the use of the assessors in fixing the tax rate. Attention, in connection with the use of departmental receipts, is called to Section 53, Chapter 44, General Laws, as amended by Chaper 205, Acts of 1926, 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 treasury shall not later be used by such officer or department 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 speci- fied by the officials making the allotment or to meet temporary loans issued in anticipation of such allotment as provided in sections six or six A, shall be available therefor without any appropriation.
For the co-operation received from the various town officials while engaged in making the audit, I wish, in behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
EHF EVF
EDWARD H. FENTON, Chief Accountant.
91
RECONCILIATION OF TREASURER'S CASH
- -
Balance January 1, 1927 $ 9,783.17
Receipts
224,860.80
$234,643.97
Payments $228,411.96
Balance December 31, 1927 6,232.01
$234,643.97
Balance January 1, 1928
$
6,232.01
Receipts January 1 to May 8, 1928 50,948.29
$ 57,180.30
Payments January 1 to May 8, 1928 $ 48,655.06
Balance May 8, 1928 8,525.24
$ 57,180.30
Balance May 8, 1928 $ 8,525.24
Less error in check No. 4072-
to be adjusted
3.96
$ 8,521.28
Interest on deposits for April not entered
11.43
Unlocated difference between cash and check
book
.06
Outstanding checks, per list
2,210.10
$ 10,742.87
Bank balance May 8, 1928, per statement
$ 10,742.87
TAXES -1916 M. G. Rogers, Collector
Outstanding August 7, 1925, per audit
$
9.90
Payments to treasurer August 8 to December 31, 1925
9.90
TAXES - 1917 M. G. Rogers, Collector
Outstanding August 7, 1925, per audit .$ 52.12
Payments to treasurer August 8 to Decem-
ber 31, 1925
$
21.36
Abatements August 8 to December 31, 1925
...
30.76
$
52.12
92
1 AXES - 1918 M. G. Rogers, Collector
Outstanding August 7, 1925, per audit $ 117.30
Payments to treasurer August 8 to Decem- ber 31, 1925 37.14
Abatements August 8 to December 31, 1925
80.16
$ 117.30
TAXES-1919 M. G. Rogers, Collector
Outstanding August 7, 1925, per audit $ 26.67
Payments to treasurer August 8 to Decem-
ber 31, 1925 $
21.20
5.47
Abatements August 8 to December 31, 1925
...
$ 26.67
TAXES -1920
H. J. Patten, Collector
Oustanding August 7, 1925, per audit .. $ 7,317.00
Abatements August 8 to December 31, 1925
$
7,317.00
TAXES - 1923
J. C. Marshall, Collector
Outstanding August 7, 1925, per audit $ 7,317.00 Interest collections:
August 7 to December 31, 1925 $ 41.83
1926
39.21
1927
4.78
85.82
Overpayments to treasurer :
Taxes $ 2.22
Interest
2.44
4.66
Duplicate payments
6.61
Collections not committed
4.50
$ 1,298.80
Payments to treasurer:
August 7 to December 31, 1925 ...
$ 669.00
1926
351.95
1927
23.41 $ 1,044.36
93
Abatements:
August 7 to December 31, 1925 $ 232.21 1926 22.23
254.44
$
1,298.80
TAXES - 1924 J. C. Marshall, Collector
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