USA > Massachusetts > Middlesex County > Tewksbury > Town of Tewksbury annual report 1933-1938 > Part 3
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I submit herewith my report of an audit of the ac- counts of the town of Tewksbury for the period from Jan- uary 1, 1932 to October 21. 1933, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Edward H. Fenton, Chief Accountant of thi- Division.
Very truly yours, THEODORE N. WADDELL, Director of Accounts
50
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 accounts of the town of Tewksbury for the period from January 1, 1932 to October 21, 1933, 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 inadequate methods used at present in keeping the accounts of the town are worthy of consideration on the part of the citizens. Under the present method of accounting, it is impossible for the selectmen to know the true financial condition of the town. The board of selectmen in a town is, in reality, the director of the municipal corporation, and should have at its service books and records which will fur- nish complete information as to the finances of the town. in order that it may be enabled to plan the work most es- sential to be done with the means at hand.
I do not believe in, nor do I recommend, a complicated set of books for towns, nevertheless, there should be kept in a single department certain general accounting records which show the assets and liabilities, the appropriations made. and the charges against them, as well as a detail of all re- ceiptsand payments. These accounts, if kept up to date at all times, will enable the taxpayer to see at a glance the source from which revenue is received and the purpose for which payments are made, as well as the financial condition of the town.
The books and accounts of the town treasurer were ex- amined, the recorded receipts being checked with the records of the several departments collecting money for the town and with other sources from which the town received money. The payments were checked with bills, vouchers, and pay- rolls approved by the selectmen and authorizing the treas- urer to disburse town funds. The cash balance on October 21, 1933, was verified by a reconciliation of the balance with statements received from the banks of deposit.
51
The payments on account of debt and interest were checked with the amounts falling due and with the cancelled securities and coupons on file.
, The savings bank books, representing the investments of the several trust funds in custody of the town treasurer were examined, the income being proved and the disburse- ments verified.
The books and accounts of the collector of taxes were examined. The taxes outstanding at the time of the previous examination were audited and all subsequent commitments of taxes were verified by a comparison with the assessors' warrants issued for their collection. The collections as re- corded on the cash books were checked in detail to the com- mitment books, the footings of the cash books were verified, the payments to the treasurer for the several levies were checked to the treasurer's cash book, the recorded abatements were checked with the assessors' record of abatements grant- ed, and the outstanding accounts were listed and reconciled.
Verification notices were mailed to a number of persons whose names appeared on the books as owing money to the town, the replies thereto indicating that the accounts, as listed, are correct.
It is recommended that immediate action be taken to secure settlement of all tax levies of prior years.
The tax title deeds held by the town were examined and listed.
The town clerk's records of dog licenses, issued for the county and of sporting licenses, the receipts of which are paid to the State, were examined and compared with the amounts due and paid to the respective treasurers of the town, county, and State.
The town clerk's records of financial votes passed by the town were examined and listed. It is recommended that the salaries of elective officers be fixed annually by the town, in accordance with the provisions of Section 108, Chapter 41, General Laws.
The computation of the tax rates by the assessors was checked and it was noted that certain appropriations voted by the town on December 28, 1932, to be taken from avail- able funds were not considered in the determination of the
52
1933 tax rate. Furthermore, the sum of $2,500, voted by the town for the public welfare department on July 24, 1933, to be taken from certain public welfare reimbursements, was not raised by the assessors in the 1933 tax levy, although departmental receipts were used by the assessors as deduc- tions from the amounts to be raised by taxation in 1933.
In this connection attention as called to Section 23, Chap- ter 59, General Laws, as amended by Chapter 428, Acts of 1931, which requires that the assessors raise all sums appro- priated since the last preceding annual tax assessment, and which also provides that deductions on account of appropria- tions voted from available funds in the treasury may be made by the assessors only upon the approval of the Commissioner of Corporations and Taxation. All appropriations voted by the town, whether they are to be raised by taxation or trans- ferred from available funds in the treasury, should therefore be certified by the town clerk to the assessors, as required by Section 15-A, Chapter 41, General Laws.
The above-mentioned appropriation of $2,500, should be provided for by the assessors in the levy of 1934.
General ledger accounts were compiled from information obtained by auditing the several departments, and a balance sheet, showing the financial condition of the town on October 21, 1933, was prepared and is appended to this report.
There are also appended to this report tables showing a reconciliation of the treasurer's cash, together with sum- maries of the tax and the trust fund accounts.
The surety bonds furnished by the several officials for the faithful performance of their duties were examined and found to be in proper form.
For the courtesies extended by the various officials dur- ing the progress of the audit. I wish, on behalf of my as- sistants and for myself, to express appreciation.
Respectfully submitted, EDWARD H. FENTON, Chief Accountant.
53
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1932
$ 10,191.95
Receipts 1932 280,605.41
$290,797.36
Payments 1932
$278,359.97
Balance December 31, 1932
12,437.39
$290,797.36
Balance January 1, 1933
$ 12,437.39
Receipts January 1 to October 21, 1933 134.076.43
$146,513.82
Payments January 1 to October 21, 1933 $142,887.60
Balance Union Old Lowell National Bank,
October 21, 1933 3,626.22
$146,513.82
UNION OLD LOWELL NATIONAL BANK
Balance October 21, 1933, per statement $ 6,860.54 Balance October 21, 1933, per check register $ ... 3,626.22
Outstanding checks October 21, 1933, per list 3,234.32 $ 6,860.54
54
RECONCILIATION OF COLLECTORS' CASH James C. Marshall, Collector
Due from collector October 21, 1933, per tables :
Taxes 1928 $ 1.56
Taxes 1929
15.80
Taxes 1930
24.79
Taxes 1931
5.00
Taxes 1932
58 40
Interest, Taxes 1932
3.13
$ 108.68
Excess cash
17.37
$ 126.05
Cash on hand October 21, 1933, verified,
$
126.05
A. B. Moore, Collector
Balance October 21, 1933, per tables:
Taxes 1933
$ 8,995.61
Old age assistance taxes 1933
10.00
Motor vehicle excise taxes 1933
75.98
Interest-Motor vehicle excise
taxes 1933
.44
Excess cash
.95
$ 9,082.98
Cash balance October 21, 1933, Union
Old Lowell National Bank, per statement
$ 6,782.30
Cash in office, verified
2,300.68 $ 9,082.98
TAXES-1924
Outstanding September 10, 1931, per previous audit
$ .16
Payments to treasurer September 10 to December 31, 1931 $ .16
-
TAXES-1926
Outstanding September 10, 1931, per previous audit $ 16.28
55
Payment after abatement, adjusted ..
9.30
Moth assessments 1926 reported as taxes 1926 1.50
$ 27.08
Payments to treasurer September 10 to December 31, 1931
$ 14.68
Abatements September 9 to Decem- ber 31, 1931
12.40
$ 27.08
TAXES-1927
Outstanding September 10, 1931 ...
$ 40.42
Moth assessments 1927 reported as taxes 1927
2.47
$ 42.89
Payments to treasurer September 10 to December 31, 1931
$ 9.36
Transferred to tax titles September 10 to December 31, 1931 Outstanding December 31, 1931 and October 21, 1933, per list
29.73
3.80
$ 42.89
TAXES-1928
Outstanding September 10, 1931, per previous audit
$ 425.42
Moth assessments 1928 reported as taxes 1928
1.50
Interest - taxes 1928 reported as
11.08
$ 438.00
Payments to treasurer:
September 10 to December 31, 1931 $
168.15
1932
110.23
$ 278.38
Abatements:
September 10 to December 31, 1931 $
15.60
1932
3.40
19.00
Transferred to tax titles:
September 10 to December 31, 1931 $
99.11
1932
28.05
$ 127.16
-
-
taxes 1928
-
56
Outstanding December 31, 1932 and October 21, 1933, per list
11.90
Due from collector October 21, 1933
1.56
$ 438.00
TAXES-1929
Outstanding September 10, 1931, per previous audit
$ 2,801.31
Interest - taxes 1929 reported as taxes 1929 42.59
Motor vehicle excise taxes 1929 re-
1.78
ported as taxes 1929
$ 2,845.68
Payments to treasurer:
September 10 to December 31,
1931
$ 679.57
1932
1,146.73
$ 1,826.30
Abatements :
September 10 to December 31,
1931
$ 93.60
1932
100.20
193.80
Transferred to tax titles:
September 10 to December 31,
1931
$ 107.61
1932
283.21
390.82
Outstanding December 31, 1932
434.76
$
2,845.68
Outstanding January 1, 1933.
$ 434.76
-
Payments to Treasurer January 1 to October 21, 1933
$ 397.06
Transferred to tax titles January 1 to October 21, 1933 Outstanding October 21, 1933, per list
17.52
4 38
Due from collector October 21, 1933
15.80
$ 434.76
57
TAXES-1930
Outstanding September 10, 1931, per
$ 19,340.95 previous audit
Overpayment to collector, to be re- funded 5.88
Interest-Taxes 1930 reported as Taxes 1930 4.48
Motor Vehicle Excise Taxes 1930,
reported as taxes 1930 8.03
$ 19,359.34
Payments to Treasurer:
September 10 to Dec. 31, 1931. $ 4,880.28
1932
10,042.37
$ 14,922.65
Abatements:
September 10 to December 31,
1931 $ 16.00
1932
303.95 $ 319.95
Transferred to tax titles :
September 10 to December 31,
1931
$ 107.19
1932
277.36
$ 384.55
Outstanding December 31, 1932.
3,732.19
$ 19,359.34
Outstanding January 1, 1933.
$ 3,732.19
Abatement after payment to be re- funded
26.46
$ 3,758.65
Payments to Treasurer January 1 to October 21, 1933 $ 3,232.08
Abatements January 1 to October 21, 1933
164.29
Transferred to tax titles January 1 to October 21, 1933
337.49
Due from collector July 11 and Oc- tober 21, 1933
24.79
$ 3,758.65
58
TAXES-1931
Outstanding September 10, 1931, per previous audit $ 98,290.79 39.20
Additional commitment
Abatements after payment, refunded : September 10 to December 31, 1931 $ 300.48 432.40
1932
$ 732.88 -
Overpayment, adjusted .10
Moth assessments 1931, reported as taxes 1931 5.38
$ 99,068.35
Payments to Treasurer:
September 10 to Dec. 31, 1931 .... $ 68,071.56
1932 15,278.79
$ 83,350.35
Abatements :
September 10 to Dec. 31, 1931 .... . 316.68
1932
589.84 $ 906.52
Transferred to tax titles:
September 10 to December 31,
1931 $ 761.64
1932
204.96
$ 966.60
Outstanding December 31, 1932
$ 13,844.88
$ 99,068.35
Outstanding January 1, 1933
$ 13,844.88
Payments to Treasurer January 1 to October 21, 1933 $ 9,366.90
115.32
Abatements January 1 to October 21, 1933 Transferred to tax titles January 1 to October 21, 1933
270.00
Outstanding October 21, 1933, per list Due from collector October 21, 1933 ..
4,087.66
5.00
$ 13,844.88
59
TAXES-1932
Commitment per warrant
$109,593.84 84.80
Additional commitment
Abatement after payment, refunded ..
44.28
$109,722.92
Payments to Treasurer
$ 76,015.23
Abatements
280.41
Transferred to tax titles
837.48
Outstanding December 31, 1932
32,589.80
$109,722.92
Outstanding January 1, 1933
$ 32,589.80
Payments to Treasurer January 1 to October 21, 1933
$ 13,343.00
Abatements January 1 to October 21, 1933
211.64
Transferred to tax titles January 1 to October 21, 1933 306.72
Outstanding October 21, 1933, per list
18,670.04
Due from collector October 21, 1933
58.40
$ 32,589.80
TAXES-1933
Commitment per warrant ......... ......
$116,288.81
Collections in advance of warrant ....
8.00
Overpayment to Treasurer by collec- tor, to be adjusted
2.00
$116,298.81
Payments to Treasurer to October 21, 1933
$ 13,251.94
Abatements to October 21, 1933
27.22
Warrant in excess of commitment ....
.03
Outstanding October 21, 1933, per list
94,024.01
Cash balance October 21, 1933.
8,995.61
$116,298.81
60
OLD AGE ASSISTANCE TAXES-1931
Outstanding September 10, 1931, per previous audit $ 440.00 13.00
Additional commitment
$ 453.00
Payments to Treasurer:
September 10 to Dec. 31, 1931 .. $ 219.00
1932
188.00
$ 407.00
Outstanding December 31, 1932
46.00
$ 453.00
Outstanding January 1, 1933
$
46.00
Payments to Treasurer January 1 to October 21, 1933
$ 21.00
Outstanding October 21, 1933, per list
25.00
$
46.00
OLD AGE ASSISTANCE TAXES-1932
Commitment per warrant
$ 917.00
Additional commitment
11.00
$ 928.00
Payments to Treasurer
$ 667.00
Outstanding December 31, 1932
261.00
$ 928.00
Outstanding January 1, 1933
$
261.00
Payments to Treasurer January 1 to October 21, 1933
$ 76.00
Outstanding October 21, 1933, per list
185.00
$
261.00
OLD AGE ASSISTANCE TAXES-1933
Commitment per warrant
$ 907.00
Collections in advance of warrant ...
4.00
Overpayment to Treasurer by collec- tor, to be adjusted
1.00
$ 912.00
Payments to Treasurer
$ 505.00
Outstanding October 21, 1933, per list
397.00
Cash balance October 21, 1933
10.00
$ 912.00
61
MOTOR VEHICLE EXCISE TAXES-1929
Outstanding September 10, 1931, per
previous audit
Payments to Treasurer 1932 $ 10.96
Abatements 1932 45.29
Motor Vehicle Excise Taxes 1929,
reported as taxes 1929 1.78
$ 58.03
MOTOR VEHICLE EXCISE TAXES-1930
Outstanding September 10, 1931, per
previous audit
$ 600.72
Payments to Treasurer: September 10 to December 31, 1931
$ 87.92
1932
135.79 -
$ 223.71
Abatements:
September 10 to Dec. 31, 1931 .. $13.64
1932
223.55 $ 237.19
Motor Vehicle Excise Taxes 1930,
reported as taxes 1930.
8.03
Outstanding December 31, 1932.
131.79
$ 600.72
Outstanding January 1, 1933.
$ 131.79
Overpayment to collector, to be re- funded
2.00
$ 133.79
Payments to Treasurer January 1 to October 21, 1933
$ 41.93
Abatements January 1 to October 21, 1933
91.86
$ 133.79
MOTOR VEHICLE EXCISE TAXES-1931
Outstanding September 10, 1931, per previous audit $ 2,196.99
Additional commitment 590.08
$58.03
62
Abatement after payment, refunded :
September 10 to Dec. 31, 1931 .... $37.35 4.32
1932
$ 41.67
$
2,828.74
Payments to Treasurer:
1932
September 10 to Dec. 31, 1931 .... $ 841.42 1,237.15 $ 2,078.57
Abatements:
Sept. 10 to Dec. 31, 1931. $ 41.31
1932
4.70
$ 46.01
Outstanding December 31, 1932.
704.16
$
2,828.74
Outstanding January 1, 1933.
$ 704.16
Payments to Treasurer January 1
to October 21, 1933 $ 81.21
Abatements January 1 to October 21, 1933 Outstanding October 21, 1933, per
175.76
list
447.19
$ 704.16
MOTOR VEHICLE EXCISE TAXES-1932
Commitments per warrants
$ 4,740.55
Abatements after payment, refunded
38.58
$ 4,779.13
Payments to Treasurer
$ 3,120.42
Abatements
120.26
Outstanding December 31, 1932
1,538.45
$ 4,779.13
Outstanding January 1, 1933.
$ 1,538.45
Abatements after payments, refunded
.60
Interest - Motor Vehicle Excise
Taxes 1932, reported as motor vehicle excise taxes 1932.
.18
-
Payments to Treasurer January 1 to
October 21, 1933
$ 349.37
Abatements January 1 to October 21, 1933
37.18
Outstanding October 21, 1933, per list
1,539.23 $
1,152.68 -
$ 1,539.23
63
MOTOR VEHICLE EXCISE TAXES-1933
Commitments per warrants . .. . . . .. . ....
$ 4,387.32
Abatements after payment: Refunded
15.05
To be refunded
1.45
$ 4,403.82
Payments to Treasurer January 1 to October 21, 1933 $ 2,057.56
Abatements January 1 to October 21, 1933 209.72
Interest - Motor Vehicle Excise
Taxes 1933, reported as motor
vehicle excise taxes 1933. .03
Outstanding October 21, 1933, per list
2,060.53
Cash balance October 21, 1933. 75.98
$ 4,403.82
MOTH ASSESSMENTS-1926
Outstanding September 10, 1931, per previous audit $1.50
Moth assessments 1926 reported as taxes 1926 1.50
MOTH ASSESSMENTS-1927
Cash balance September 10, 1931,
per previous audit $ 2.47
Moth assessments 1927 reported as taxes 1927 2.47
MOTH ASSESSMENTS-1928
Outstanding September 10, 1931, per previous audit 1.50
Moth assessments 1928 reported as taxes 1928 1.50
64
MOTH ASSESSMENTS-1929
Outstanding September 10, 1931, per previous audit
$ 9.24
Payments to Treasurer:
. Sept. 10 to Dec. 31, 1931 $ 1.50
5.26
$ 6.76
Abatements 1932
-
$ 9.24
MOTH ASSESSMENTS-1930
Outstanding September 10, 1931, per previous audit
$ 71.54
Payments to Treasurer:
Sept. 10 to Dec. 31, 1931.
$ 24.28
1932
47.26
$ 71.54
MOTH ASSESSMENTS-1931
Outstanding September 10, 1931, per
previous audit
$
350.25
Payments to Treasurer:
September 10 to Dec. 31, 1931 .... $ 173.07
1932
76.74 -
$ 249.81
Abatements 1932
6.00
Moth assessments 1931 reported as taxes 1931
5.38
Outstanding December 31, 1932.
89.06
$ 350.25
Outstanding January 1, 1933
$ 89.06
Payments to Treasurer January 1 to October 21, 1933
$ 31.44
Outstanding October 21, 1933, per list
57.62
$ 89.06
INTEREST-TAXES 1926
Collections September 10 to Decem- ber 31, 1931
$ 2.63
Payments to Treasurer September
10 to December 31, 1931 $ 2.63
1932
2.48
-
65
INTEREST-TAXES 1927
Collections September 10 to Decem-
ber 31, 1931 $ .56
Payments to Treasurer September 10 to December 31, 1931 $ .46
INTEREST-TAXES 1928
Cash balance September 10, 1931,
per previous audit
$ .13
Collections September 10, 1931 to December 31, 1932 80.79
$ 80.92
Payments to Treasurer:
September 10 to Dec. 31, 1931 .... $ 15.50
1932
54.34
$ 69.84
Interest - Taxes 1928, reported as
taxes 1928 11.08
$ 80.92
INTEREST-TAXES 1929
Collections :
Sept. 10 to Dec. 31, 1931 $ 80.30
1932
205.28 $ 285.58
Payments to Treasurer:
Sept. 10 to Dec. 31, 1931
$
37.52
1932
205.28 -
$ 242.80
Overpayment to Treasurer, adjusted
.19
Interest taxes 1929 reported as taxes 1929 42.59
$ 285.58
Collections January 1 to October 21, October 21, 1933 -
$ 47.60
Payments to Treasurer January 1 to October 21 1933
$ 47.60
66
INTEREST-TAXES 1930
Collections September 10, 1931 to
$ 1,285.12 December 31, 1932
Payments to Treasurer:
Sept. 10 to Dec. 31, 1931 $ 315.60
1932
965.04 $ 1,280.64
Interest - Taxes 1930, reported as taxes 1930 4.48
$ 1,285.12
Collections January 1 to October 21,
1933
$ 385.61
Overpayment to collector
.26
$ 385.87
Payments to Treasurer January 1 to October 21, 1933 $ 385.87
INTEREST-TAXES 1931
Cash balance September 10, 1931.
per previous audit $ .39
Collections September 10 to October 21, 1933 1,592.17
$ 1,592.56
Payments to Treasurer:
Sept. 10 to Dec. 31, 1931
$ 44.53
1932
652.40
January 1 to October 21, 1933.
895.63
$ 1,592.56
INTEREST-TAXES 1932
Interest collections to October 21.
1933
$
505.80
Interest-Motor vehicle excise taxes
1932 reported as interest-taxes 1932
4.04
$ 509.84
Payments to Treasurer :
1932
$ 37.08
January 1 to October 21, 1933 .... 169.63
$ 506.71
Due from collector October 21, 1933
3.13
$ 509.84
INTEREST-MOTOR VEHICLE EXCISE TAXES 1932
Collections to October 21, 1933 ..
$ 21.53 Payments to Treasurer: 1932 $ 5.59
January 1 to October 21, 1933. 11.72
$ 17.31
Interest-Motor vehicle excise taxes 1932, reported as motor vehicle excise taxes 1932 .18
Interest-Motor vehicle excise taxes 1932, reported as interest-taxes 1932 4.04
-- $ 21.53
INTEREST-MOTOR VEHICLE EXCISE TAXES 1933
Collections to October 21, 1933. ...... Interest-Motor vehicle excise taxes 1933, reported as motor vehicle excise taxes 1933 .03
$ 2.19
$ 2,22
Payments to Treasurer January 1 to October 21, 1933
$ 1.78
Cash balance October 21, 1933.
.44
$ 2.22
FOSTER SCHOOL FUND
Savings Deposits
Total
On hand at beginning of year 1932
$ 952.58 $ 952.58
On hand at end of year 1932
961.78
961.78
On hand October 21, 1933.
961.78
961.78
RECEIPTS 1932 PAYMENTS
Income $ 38.46 Deposited in savings bank $. 9.20
Transfer to town. 29.26
$ 38.46
January 1 to October 21, 1933 No transactions.
68
CEMETERY PERPETUAL CARE FUNDS
Savings
Deposits
Total
On hand at beginning of year 1932
$1,548.22
$1,548.22
On hand at end of year 1932
1,562.36
1,562.36
On hand October 21, 1933.
1,562.36
1,562.36
RECEIPTS 1932
PAYMENTS
Income $ 60.64
Deposited in savings bank $ 14.14
Transfer to town. 46.50
$ 60.64
$ 60.64
January 1 to October 21, 1933 No transactions
MUNICIPAL BUILDING INSURANCE FUND
Savings Deposits
Total
On hand at beginning of year 1932
$1,500.00
$1,500.00
On hand at end of year 1932
3,000.00
3,000.00
On hand October 21, 1933
3,000.00
3,000.00
RECEIPTS 1932 PAYMENTS
Transferred from town .... $1,500.00 Deposited in savings bank $1,500.00
January 1 to October 21, 1933 No transactions
69
TOWN OF TEWKSBURY Balance Sheet October 21, 1933 GENERAL ACCOUNTS
ASSETS
LAABILITIES AND RESERVES
Cash:
$ 3,626.22
Temporary Loans :
In Anticipation of Revenue 1933
$ 90,000.00
Taxes:
Levy of 1927
3.80
Veterans' Tax
20.00
Levy of 1928
13.46
State Parks Tax
14.44
Levy of 1929
20.18
Levy of 1930
24.79
1.00
County Tax
5,060.73
Dog Licenses - County
629.40
Overpayments to collector:
Taxes 1930 $ 26.46
Motor Vehicle Excise Taxes 1930 .... 2.00
$ 28.46
Levy of 1932
185.00
Levy of 1933
402.00
$ 612.00
Motor Vehicle Excise Taxes:
Levy of 1931
$ 447.19
Levy of 1927 3.80
Levy of 1932
1,152.68
Levy of 1928
13.46
Levy of 1933
2,135.06
Levy of 1929
20.18
Levy of 1930
24.79
Special Assessments:
Levy of 1931
973.18
Moth: Levy of 1931
$ 57.62
Levy of 1932
1,440.00
Tax Titles
4,548.36
Levy of 1933
1,723.70
State Aid to Highways
7,662.36
$ 4,199.11
Levy of 1932
18,728.44
Levy of 1933
103,009.62
$125,892.95
Old Age Assistance Taxes :
Levy of 1931
$ 25.00
$ 39,286.13
Unexpended Appropriation Balances .... Reserve Fund - Overlay Surplus .....
6,584.15
Overlays Reserved for Abatement of Taxes:
$ 3,734.93
Accounts Receivable :
State Tax
5,040.00
Special State Tax - Old Age Assist- ance
Levy of 1931
4,092.66
County Aid to Highways Appropriations 1933 Not Provided for Estimated Receipts, to be Collected .... Overdrawn Accounts: Foster School Fund Income
1,900.16 2,500.00
Revenue Reserved Until Collected: Motor Vehicle Excise Tax $ 3,734.93
18,664.08
Special Assessment 57.62 Tax Title 4,548.36
9.17
Surplus Revenue
$ 8,340.91 10,003.52
$169,207.85
$169,207.85
DEBT ACCOUNTS
Net Funded or Fixed Debt $ 13,425.54 School Loans County Hospital Loan
$ 9,600.00
3,825.54
$ 13,425.54
$ 13,425.54
TRUST AND INVESTMENT ACCOUNTS
Trust and Investment Funds: Cash and Securities $ 5,524.14
Foster School Fund Cemetery Perpetual Care Funds Municipal Building Insurance Fund ....
$ 961.78
1,562.36
3,000.00
$ 5,524.14
$ 5,524.14
TREASURER'S REPORT
Cash on hand January 1, 1933
$ 12,437.39
Loans in anticipation of revenue
75,000.00
Shawsheen School loan:
Note No. 103
$ 1,800.00
Note No. 104
1,800.00
Note No. 105
1,800.00
Note No. 106
1,800.00
$ 7,200.00
Taxes
1929 Tax Account
$ 397.06
1930 Tax Account
3,232.08
1931 Tax Account
9,472.05
1932 Tax Account
11,961.12
16, 491.12
1933 Tax Account
79,063.34
1930 Motor Excise Tax
41.93
1931 Motor Excise Tax
83.21
1932 Motor Excise Tax
401.52
1933 Motor Excise Tax
3,411.86
1931 Old Age Tax
13.00
1932 Old Age Tax
73.00
1933 Old Age Tax
598.00
1929 Interest on Taxes
47.60
1930 Interest on Taxes
385.87
1931 Interest on Taxes
917.49
1932 Interest on Taxes
647.11
1933 Interest on Taxes
41.93
1931 Moth Tax
31.44
1933 Costs and Charges
41.20
Refund Recording Deed
1.50
115 392,31 $110,862.31
Tax Title Redemptions
2,980.34
Land of Low Value
243.50
$
3,223.84
Highways
State Treasurer, Acct. Highways $ 11,937.64
County Treasurer, Acct. Highways
3,799.84 $ 15,737.48
72
Schools
State Treasurer, Dept. of Education $ 1,543.79
State Treasurer, School Supt. 473.80
City of Boston, School Dept.
411.06
Lena M. Coburn, Household Arts Dept
35.99
$
2,464.64
Public Welfare
State Treasurer, Distribution of Federal Emer- gency Relief
$ 2,820.03
State Treasurer, Mother's Aid
777.34 6,181.83 1651.83
State Treasurer, Temporary Aid
Town of Wilmington
615.53
Town of Andover
18.18
Town of Tyringham
11.00
City of Cambridge
311.17
City of Boston
1,493.97
City of Lowell
549.78
$ 12,778.83 8248.83
Interest
Union Old Lowell National Bank $ 22.79 $ 22.79 ....
Town Hall
Rent of Hall $ 146.00 $
146.00
Public Library
County Treasurer, Dog License Refund $ 547.62
Abbie Blaisdell, Cards, Fines, Etc.
5.00
$ 552.62
Police
District Court of Lowell, Fines $ .78
H. C. Dawson, License Fees
634.00
$ 634.78 :
Miscellaneous
State Treasurer, Acct. Infirmary (Roller) $ 10.00
State Treasurer, Refund Gas. Excise Tax 20.91
State Treasurer, Reimbursement, Loss of Taxes 2,836.82
State Treasurer, Abatement Account Old Age
Asst. Tax 15.00
73
State Treasurer, Acct. Old Age Tax 490.83
State Treasurer, Corp. Tax, Business 240.79
State Treasurer, Corp. Tax, R. R. Tel. & Tel. Co. 99.14
State Treasurer, St. Railway Tax 3.45
State Treasurer, State Aid 120.00
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