USA > Massachusetts > Middlesex County > Tewksbury > Town of Tewksbury annual report 1933-1938 > Part 31
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The Farm to Market Roads, a W. P. A. project, is proving to be a worthy method of building up some of our poorer streets. The town owned trucks, which are used on W. P. A. projects, liave been avail- able for this work. Our department also furnishes trucks and all material used. We fully appreciate the splendid cooperation given by our selectmen and our W. P. A. administrator, Mr. Whitehead, as well as the work of the W. P. A. employees.
Considering the fact that practically every surrounding town has had a part time schedule in their Highway Department, we are pleased to report that all of the men employed in our Highway Department have had steady work, with the exception of a partial layoff of thirteen days during the month of December.
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The following tables give the amount of material used on the various streets during the year 1937.
TAR AND SAND
Street
Tar
Sand
GALS.
CU. YDS.
Trull Street
5769
152
Clark Road
2328
78
Astle Street
2327
60
French Street
1147
14
Roger Street
2264
46
Marsden Street
1128
18
Pleasant Street
6491
149
Fiske Street
1361
24
Livingston Street
8154
190
Shawsheen Street
8841
272
Bridge Street
999
26
River Road
4546
74
Barker Road
1045
22
Carter Street
1018
16
Cross Street
2034
44
Foster Street
6284
96
Billerica Street
2337
40
Chapman Street
2436
58
East Street
2299
54
Andover Street
2260
46
Whipple Road
2922
86
North Street
5698
250
Salem Street
1132
26
Woburn Street
1149
24
Florence Avenue
1145
18
Glenwood Road
400
6
Adams Street
300
4
Elm Street
300
4
Maplewood Avenue
450
7
Vernon Street
1197
1S
Clyde Avenue
300
4
Mystic Avenue
800
10
Bond Street
500
6
Willow Street
358
5
Hood Road
1623
38
Bailey Road
600
10
Town Yard
5780
340
Sand for Ice
78
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GRAVEL
Street
Cu. Yds.
Clyde Avenue
54
Maplewood Avenue 214
Florence Avenue
912
Walnut Street 278
Pringle Street
656
Texas Road 424
Birch Street
162
Parker Avenue
368
Glenwood Avenue
248
Water Street
278
School Street
247
South Street
152
Adams Street
396
Whittemore Street 342
East Street
528
Bond Street
238
Willow Street
334
Mystic Avenue
250
Trull Street
597
Pleasant Street
1344
North Street
5591
Fiske Street
298
Helvetia Street
584
Vernon Street
160
Livingston Street
104
Elm Street
54
Foster Street 348
Pond Street
62
Whipple Road
12
State Street
20
McLaren Road
30
Andover Street 490
Pinnacle Street
3138
Whipple Road
586
CULVERTS, CATCH BASINS AND PIPES
New Corrugated metal culverts, catch basins and pipe were installed on the following streets:
Street Kind
Dianieter in Inches
Location
North Street
Corr. Paved Coated 18 300 Ft. south of Ames'
North Street
Corr. Paved Coated
12
Near Carson's Res.
North Street
Corr. Paved Coated
12
Near Battle's Farm
North Street
Corr. Paved Coated
12 Between Philip and Abbott Battles's Res.
Cross Street
Corr. Paved Coated
12 Between Gray's and_ Dutch's Res.
East Street
Corr. Paved Coated
Catch Basin
Pleasant Street
Catch Basin
Pleasant Street
Catch Basin
Near McGowan's Res.
Pleasant Street
Catch Basin
Near the Parsonage Cor. of Dewey St.
Pleasant Street
Catch Basin
Cor. of Summer St.
Nortlı Street
Catchı Basin
Near Battle's Farm
North Street
Catch Basin
Near A. Battle's Res.
Pleasant Street
Catch Basin
12 Near Moore's Store Near Pillsbury's Res. Near Aubut's Res.
Pleasant Street
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North Street
Catch Basin
Near P. Battle's Res.
North Street
Catch Basin
North Street
Catch Basin
Near Farwell's Res. Near Clough's Res.
North Street
370 Ft. 6 In. Vitrified Clay Pipe
North Street
865 Ft. 12 In. Plain Concrete Pipe
Pleasant Street
840 Ft. 12 In. Plain Concrete Pipe
Common Street
306 Ft. 12 In. Plain Concrete Pipe
BRIDGE REPAIR AND CONSTRUCTION
At our last town meeting, $1000. was appropriated for the construc- tion of a new bridge on Bridge Street, and to repair the bridge on Mill Street. All timber used in constructing the Bridge Street bridge was treated under pressure with Grade A creosote, six pounds to the cubic foot. This treatment adds greatly to the life of the wood. In repairing the Mill Street bridge, it was necessary to purchase timber thirty-two and thirty-four feet in length. We had difficulty in getting suitable lumber until late in December. This bridge will soon be completed.
PLEASANT STREET, CHAPTER 90
On Pleasant Street we had one contract for construction. This con- struction extended from the Flucker residence to the residence of Mr. Gale, a distance of 1500 feet. This contract called for a twenty-four foot, bituminous treated, gravel road, with proper drainage.
MAINTENANCE, CHAPTER 90
The usual maintenance of Chapter 90 was carried out under the provisions of this allotment. All of our Chapter 90 highways are in good condition. The shoulders on all macadam roads were maintained in good order during the year. Owing to the increase in the mileage of our Chapter 90 roads, we are asking for $500. more than previous years.
NORTH STREET, CHAPTER 90
On North Street we had three allotments for construction. The first started at Andover Street and extended 3600 feet. After we had started work, we found that in addition to the estimate given there was 166 cubic yards of ledge to be removed and 52 cubic yards of trench excavating. We also had to purchase 100 feet more of plain concrete pipe for drainage and 630 feet of cable. The cost of this extra material and work amounted to $900.
Through the cooperation of our selectmen $225, was taken from the welfare appropriation, which was used entirely for welfare employment on North Street. With this $225., we were given a second allotment from
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the State of $450. and $225., from the County. This allotment totalling $900. enabled us to complete our work.
The following is the state engineer's estimate for the completion of 3600 feet on North Street.
Description
Quantity
Price Per
Amount
Excavation
1760 cu. yds.
$ .50
$ 880.00
Ledge
616 cu. yds.
2.50
1,540.00
Ord. Borrow
212 cu. yds.
.50
106.00
Plain Conc. Masonry.
2 cu. yds.
15.00
30.00
Bituminous Material
5800 gals.
.12
696.00
12 in. Plain Conc. Pipe
865 lin. ft.
.55
477.75
12 in. B. C. C. Pipe
72 lin. ft.
1.40
100.80
18 in. B. C. C. Pipe
38 lin. ft.
2.50
95.00
Catch Basin
5 each
60.00
300.00
6 in. Side Drains
370 lin. ft.
1.15
425.50
Removal of trees
18 each
20.00
360.00
Gravel Borrow
2500 cu. yds.
.60
1,500.00
Sand
90 cu. yds.
1.75
157.50
Gravel Surfacing
2000 cu. yds.
.70
1,400.00
Cable Guard Rail
670 lin. ft.
.60
402.00
Trench Excavating
732 cu. yds.
1.00
732.00
Pea Gravel
100 tons
2.00
200.00
Total
$9,402.55
On December 18, due to the cooperation of the Commissioners of the Department of Public Works, the County Commissioners and our Selectmen, we were granted a third allotment of $650. for an extension of 400 feet on North Street. We received $250. from the state, $200. from the county, and $200. from the welfare appropriation. This $200. was used solely for welfare labor.
During the construction of North Street, a large quantity of loam and ledge had to be removed. We felt that the most practical method of removing it was to hire a steam shovel. This was done and proved to be a large saving for us. As a great amount of gravel was needed in the building of this road, we were very fortunate in purchasing gravel, loaded on our trucks, at 18 cents per yard. Gravel purchased and loaded by hand labor would have cost us at least 40 cents per yard.
In order to continue the construction on North Street, we are ask- ing for an appropriation of $2500. to be used with any state and county money alloted.
For a financial report of the department we refer you to the auditor's report of highway expenditures.
69
In closing this report, our appreciation and thanks are extended to our Board of Selectmen, State and County officials, and engineers for their cooperation and assistance.
Respectfully yours,
THOMAS P. SAWYER, JOHN T. GALE, CHESTER M. ROPER,
Road Commissioners of Tewksbury.
DANIEL STERLING,
Superintendent of Streets.
70
TOWN OF TEWKSBURY
Committee on AUTO INSURANCE RATES-FIRE INSURANCE RATES TELEPHONE RATES
To the Voters of the Town of Tewksbury:
Your Special Committee has continued its work on the Telephone Rate situation extensively during the past year. There have been four Public Hearings held in Boston in regards to the Telephone rates in Tewksbury.
Three hearings were held before the Massachusetts Department of Public Utilities at 100 Nashua Street, Boston. At the first Public hearing March 8th your committee presented the Town's case in de- tail and the Telephone Company presented their case like wise. The commissioners at the hearing were most attentive to the details of the issue.
On November 8th the Department of Public Utilities reopened the case with the second Public Hearing. The Department had since the first hearing in March made an extensive study of the situation in Tewksbury, as to the kind of service and the cost of the service that was being provided in the mileage area. It was brought out by the Telephone Company at this time that our case was not simply a local one but one that if decided in the favor of Tewksbury would effect the entire State. At the request of the Telephone Company the Hearing was adjourned for two weeks.
At the third Hearing the Telephone Company brought in rebuttal figures. After much cross examining by the commissioners the hear- ing was adjourned and the whole matter taken under consideration.
Your committee wishes to publicly thank those citizens that took time to attend all three of these hearings. Their support to the cause was very much appreciated.
On March 10th your committee appeared before the Joint Com- mittee on rules in the General Court to present the Telephone situation as it is in Tewksbury. This hearing was arranged by Senator Cotton. It resulted in nothing of value.
It is with regret that we can not report definite results at the time of writing this report.
71
We are certain that the Department of Public Utilities under- stands the case thoroughly. The State Department has spent a great deal of time and money on this case and we feel reasonably confident that Tewksbury will have a better Telephone situation soon.
Your committee feels that if the decision from the Department of Public Utilities is not delivered before Town Meeting that it would be advisable to continue for another year. If the decision is rendered before Town Meeting we feel that this committee should be dissolved as it was not intended that this committee should be anything of a permanent nature.
Respectfully submitted,
WILLIAM B. CARTER, Chairman HAROLD F. SMITH.
72
TOWN OF TEWKSBURY
JURY LIST, 1937
AMIOT, LOUIS H Mill Operative
ANDERSON, ADELBERT H. Milkman
BAILEY, WILLIAM I. Garage Owner
BATTLES, C. ABBOTT Farmer
BEAN, WINTHROP S. Mill Operative
BENNETT, WILLIAM H. Manufacturer
BERUBE, LOUIS O. Agent
BRIGGS, HARRIS M. Supt. Moth Dept.
BUCHANAN, MALCOLM D. Poultryman
CAMERON, DUNCAN J. Milk Dealer
CARTER, WILLIAM I.
Farmer
CLUFF, VICTOR N. Farm Supt.
COLLINS, LESLIE Laborer
DEWING, WILLIAM H. Carpenter
DUGAU, FRED A.
Mill Operative
FARWELL, WALLACE I. Carpenter
FAIRBROTHER, HERBERT A. Supervisor
FRENCH, IRVING F.
Farmer
FRENCH, JESSE J.
Farmer
GRAY, GUY B. Clerk
HACKER, CHARLES T. Porter
HEIDENRICH, CARL
Poultryman
HOULIHAN, JEREMIAH J.
Laborer
JOHNSON, NILS A. Farmer
KELLY, ANTHONY Watchman
KELLEY, JOHN H. Railroad Employee
KING, E. HOWARD Farmer
McPHAIL, LAUCHIE Laborer
MOORE, ADOLPH B. Grocer
PATTEN, HAROLD J. Florist
REID, ROBERT Poultryman
SHEEHAN, JAMES D. Farmer
SMITH, EDWARD H. Florist
STAVELEY, ROBERT Janitor
STRECKWALD J. ELMER Florist
TEAL, IRVING Foreman
TRULL, HERBERT L. Salesman
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TRULL, JOHN ARTHUR WILLIAMS, CHARLES D. WINTERS, EUGENE C.
Farmer Farmer Laborer
IRVING F. FRENCH, E. HOWARD KING.
HERBERT L. TRULL.
Selectmen of Tewksbury.
REPORT OF CARETAKER OF SOLDIERS' LOT
Tewksbury, December 15, 1937.
To the Honorable Board of Selectmen,
Tewksbury, Mass.
Gentlemen:
As caretaker of the Soldiers' Lot, I submit the following:
During the summer the lot has been mowed and raked, as often as was needed.
During the summer, all government stones were re-set in cement, and are now lined up, and set to government specifications. Cement foundations have been placed under the wheels and trail of the field piece.
I extend my thanks to you for your co-operation.
Respectfully yours,
WINTHROP S. JONES,
Caretaker of Soldiers' Lot.
74
REPORT OF HEALTH DEPARTMENT
To the Board of Health of the Town of Tewksbury:
Gentlemen:
As your Agent the following is my report for the year ending December 31, 1937.
Contagious Diseases
Diseases
No. of Cases
No. of Deaths
Tuberculosis
4
0
Pneumonia
S
2
Diphtheria
1
0
Typhoid Fever
0
0
Measles
5
0
Chicken Pox
4
0
Dog Bite
15
0
Scarlet Fever
2
=
Whooping Cough
10
0
-
-
Total
49
2
As years go by the Health Department is faced with new problems, which increase the expense of operation.
The "Dog bite" situation gives us the present need for warning our tax payers. Each year we are getting increasing numbers of re- ported cases. The new county regulations governing these cases has been changed the past year and now stipulates, that all cases, wherein the dog reported is not licensed according to law, no reimbursement will be made to the town. Since a large proportion of such cases are in this class the Health Department is considering a round up of such dogs, as are not licensed and will either bring action against said owners or destroy the animals if no owners are found.
As in past years we have suggested that the law governing the sale of milk in stores, road-side stands and bakeries requires a license annually, and said permit is obtained after filing an application. These applications are obtainable from the Board of Health. If an inspector either State or local, calls at such a place of business, and no permit is displayed, said owner is subject to prosecution. This is in the nature of a protective suggestion.
The water situation in the Town of Tewksbury is one for consid- eration. On account of our geological position, it is stated and backed by findings, that 90% of samples of water sent from Tewksbury for analysis are considered unfit for drinking purposes but as is further stated by the examining chemists are not essentially dangerous. 1 believe that if the Town expects development in the future a Town supply of good water is it's most successful qualification.
Respectfully submitted,
HERBERT M. LARRABEE, M. D., Agent
75
REPORT OF THE AUDIT AND ACCOUNTS FOR THE TOWN OF TEWKSBURY
From October 22, 1933 to August 23, 1937
November 23, 1937.
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 October 22, 1933 to Au- gust 23, 1937, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
Very truly yours,
THEODORE N. WADDELL, Director of Accounts.
76
Mr. Theodore N. Waddell,
Director of Accounts,
Department of Corporation and Taxation,
State House, Boston.
Sir:
In accordance with your instructions, I have made an audit of the books and accounts of the town of Tewksbury for the period from October 22, 1933, the date of the previous audit, to August 23, 1937, and submit the following report thereon:
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or commit- ting bills for collection, were examined and checked for the period of the audit.
A cash shortage in the amount of $32,147.14 as of August 23, 1937, was disclosed in the accounts of Robert W. Barron, tax collector, who, at the commencement of this audit, resigned from office.
This shortage consists of 786 items of the tax levies of 1933 to 1937, inclusive, which were collected from taxpayers by the tax col- lector but not accounted for or paid over by him to the town. The aggregate of these items amounting to $35,144.15 is reduced by $3,997.01, the sum of an unclassified payment to the treasurer and the available cash in the collector's hands subsequently paid to the town. leaving a net cash shortage of $32,147.14 as of August 23, 1937.
Of the above mentioned 786 items, 761 items totalling $35,395.27 consist of tax stubs presented by the tax collector to the accountants and entered by him in the cash books on August 25, 1937; 16 items totalling $547.88 consist of additional stubs presented by the tax col- lector on September 7, 1937; and 9 items totalling $201.00 comprise the additional collections per proofs of payment submitted by taxpayers in reply to verification notices.
A number of other claims of payment, which have not been allowed pending proof of payment by the taxpayers, will, if proved, corres- pondingly increase the amount of the cash shortage.
Following is a table showing a reconciliation of the tax collector's cash and summary of the cash discrepancy as of August 23, 1937, the net shortage of $32,147.14 being classified by dates of collection :
77
RECONCILIATION OF TAX COLLECTOR'S CASH and CASH DISCREPANCY, ROBERT W. BARRON, COLLECTOR
Collections
per stubs
No. of Items
Levy
Poll
Property
Excise
Interest
Costs
Total
Collection Date Feb. 5, 1936 to Feb. 2, 1937
Feb. 3, 1937 to Aug. 23, 1937
by collector in cash
books on Aug. 25, '37 :
1
1933
$18.62
$18.62
$18.62
14
1934
$4.00
$856.67
$6.57
188.90
1,056.14
904.96
151.18
89
1935
8.00
4,019.53
9.90
294.36
$9.00
4,340.79
953.26
3,387.53
262
1936
20.00
20,236.35
39.04
296.48
1.05
20,592.92
12,442.00
8,150.92
395
1937
114.00
8,460.20
811.83
.77
9,386.80
9,386.80
Total
761
$146.00
$33,572.75
$867.34
$799.13
$10.05
$35,395.27
$14,300.22
$21,095.05
Collections per stubs presented by collector
on September 7, 1937:
7
1935
$2.00
$249.16
$28.92
$.35
$280.43
$280.43
9
1936
248.92
$11.45
7.08
267.45
267.45
Total
16
$2.00
$498.08
$11.45
$36.00
$.35
$547.88
$547.88
presented and entered
Additional collections per proof of payment
submitted by taxpayers: 5
1934
$2.00
$156.20
$11.80
$170.00
$170.00
1
1936
25.00
25.00
$25.00
3
1937
6.00
6.00
6.00
Total
9
$8.00
$181.20
$11.80
$201.00
$170.00
$31.00
Gross amount due from collector August 23,
1937, per tables :
Grand Total ...... 786
$156.00
$34.252.03
$878.79
$846.93
$10.40
$36,144.15
$14.470.22
$21.673.93
Deduct :
Unclassified payment to treasurer August 23, 1937,
2,350.00
2,350.00
Cash on hand August 23, 1937:
Paid to treasurer August 25, 1937,
1,516.47
1,516.47
Paid to treasurer September 7, 1937,
130.54
130.54
Cash Shortage August 23, 1937,
$32.147.14
$14,470.22
$17,676.92
The town auditor's appropriation accounts were analyzed and checked in detail. The appropriations. transfers, and loans author- ized, as entered on the appropriation ledger, were checked with the town clerk's records of town meetings, and the recorded disburse- inents were checked with the treasurer's books. As no complete set of ledger accounts had been kept, it was necessary to compile these accounts for the entire audit period.
It is again recommended that steps be taken toward the establish- ment of a proper system of accounting, so that complete records may be available in a single town office and so that the true financial con- dition of the town be readily available at all time.
From the compiled ledger accounts, a balance sheet, showing the financial condition of the town as of August 23, ,1937, was prepared and is appended to this report.
Provision should be made in 1938 for the deficit in the overlay ac- count for 1931 and for the abatements of old age assistance taxes, as shown on the balance sheet.
The balance of a Federal P. W. A. grant in the amount of $3,033.13 set up in the balance sheet should be used for the payment of the High School construction loan bonds as they mature, and the appropriation from the tax levy maturing debt correspondingly reduced.
The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were analyzed and com- pared with the records in the several departments in which charges originated or in which money was collected for the town, and with the other sources from which money was paid into the town treasury. The expenditures were checked with the auditor's books and with the bills, vouchers, and pay-rolls approved by the selectmen, which serve as the selectmen's authorization to disburse town funds, since no treasury warrant or order form is used. The cash book additions were verified, and the cash balance on August 23, 1937, was verified by actual count of the cash in the office and by a reconciliation of the bank balance with a statement furnished by the bank of deposit.
An examination of paid vouchers on file disclosed the fact that premiums have been paid annually for accident insurance covering volunteer firemen. Although a town may vote in accordance with Section 100, Chapter 41, General Laws, to indemnify a fireman for expenses or damages sustained by him in the actual performance of duty, there is no provision of law authorizing the payment of acci- dent insurance to cover firemen.
The payments on account of maturing debt and interest were proved with the amounts falling due during the period covered by
80
the audit and were checked with the cancelled securities and coupons on file.
The savings bank books representing the investments of tlie several town trust funds in the custody of the town treasurer were examined. The income was proved and the receipts and disburse- ments were verified.
The treasurer's records to tax titles held by the town were exam- ined and checked in detail. The taxes transferrd to tax titles were compared with the tax books, the recorded redemptions on account of tax titles were checked to the treasurer's cash book, and the tax titles disclaimed or foreclosed as lands of low value were checked with the recorded affidavits on file. The tax titles on hand on Au- gust 23, 1937, were listed and checked to the deeds on file, and fur- ther verified by a comparison with the records in the registry of deeds.
While considerable improvement was noted in the matter of keep- ing tax title records, the records are still incomplete and inadequate to cover the volume and detail of the transactions concerned. All entries concerning tax title transactions should be complete as to all details. A substantial amount of detailed checking was required in order to prove the tax title accounts, thereby increasing the cost of the audit.
The books and accounts of the tax collector were examined and checked in detail. The taxes outstanding at the time of the previous examination were audited, and all subsequent commitments were verified and compared with the assessors' warrants for their collection. The cash books were footed, and the recorded collections were com- pared with the payments to the treasurer, the resulting cash book balances being charged to the collector's cash discrepancy account, detailed previously in this report.
The recorded abatements were checked with the assessors' records of abatements granted, and the taxes transferred to the tax title ac- count were compared with the records of tax titles held by the town.
The outstanding accounts were listed and verified by mailing over 1300 notices to persons whose names appeared on the books as owing money to the town. A number of claims of payment were received iv reply, and all such claims were investigated for definite proof of payment.
The aggregate amounts outstanding on each of the several levies as determined by the audit were given to the assessors for recommit- ment by their warrant and list to the temporary collector.
It was found that the tax refunds are being charged to the col- lector's appropriation account. While the town records are inade-
81
quate, in that there is no control account of the tax levy to allow charging the tax refunds thereto, these refunds should not be charged against an appropriation account, as they are refunds of money pre- viously received.
As may be judged from the amount of the collector's cash short- age, the collector has not made weekly payments to the treasurer, as required by Section 2, Chapter 60, General Laws.
It was also found that the collector has been reimbursed for poll tax demands turned into the treasury, contrary to Section 15A, Chap- ter 60, General Laws.
While the town fixes the rate of compensation of the tax collector at a certain percentage, it does not clearly state whether commission should be paid on cash collections only or whether it should also be paid on credits allowed the collector. Thus it was found that the collector received 11/4% commission on the tax collections, on the in- terest collections, and on the amounts of tax sales and subsequent additions to tax titles. It was further noted that the collector re- ceived commissions at the rate of 11/2% on the 1932 levy for collec- tions made during years when his commission was fixed by town vote at 11/4%. Compensation for preparing disclaimers on tax titles was received by the collector after he had received compensation for the tax title itself.
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