USA > Massachusetts > Middlesex County > Tewksbury > Town of Tewksbury annual report 1945-1949 > Part 32
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Federal
202,550.00
Total Exempted Property $ 5,205,600.00
Respectfully submitted,
AUSTIN F. FRENCH, Chairman
HARRY P. NASH ETHEL M. PHILLIPS
Board of Assessors
REPORT OF BOARD OF REGISTRARS
To the Honorable Board of Selectmen Tewksbury, Massachusetts
There was a notable increase in the number of new voters during the past year due to the State and Presidential Election. 330 names were added to the Voting List and of these 220 registered in public session held at the Town Hall in Precinct 1 and Shawsheen School in Precinct 2. 110 took advantage of the new law under Sec. 31, Chap. 51 as amended, and registered at the Town Clerk's Office.
Voting list was checked with Street list as prescribed by law and 95 persons dropped and duly notified.
At the close of 1948 the Voting list showed 1,539 voters in Precinct 1 and 650 in Precinct 2, a total of 2,189.
Respectfully submitted,
HERBERT A. FAIRBROTHER, Ch. WILLIAM H. BENNETT GEORGE J. McCOY ALICE A. PIKE, Clerk
45
LIBRARIAN'S REPORT
To the Trustees of the Tewksbury Public Library:
The following report is respectfully submitted:
During the year, seven hundred eighty books were added, five hundred seventeen adult fiction, one hundred forty-nine non-fiction, eighty-one juvenile fiction and thirty-three juvenile non-fiction.
Deposits of books have been sent to the Foster School as in previous years, which has greatly helped to increase the circulation of juvenile books more than three hundred volumes.
Books have been donated by Mrs. Sturtevant, Mrs. Ring and Mr. Robert Sloan.
Mrs. Harry C. Dawson has again renewed her subscription to Wee Wisdom Magazine.
Mrs. Calvin Payne has donated copies of Electrical Engineering, Electrical World and Farming Magazines.
We gratefully acknowledge these donations. The over-crowded condition at the library is to be regretted.
The report of the circulation of books and magazines will be found later in this report.
The state Division of Public Libraries regretfully informs us that due to loss of workers at their lending library, it has been found necessary to discontinue this service. We appreciate the valuable services they have rendered us.
The Librarian and Assistants wish to thank all patrons who have returned their books and magazines promptly and to urge others to return all books and magazines now overdue.
CIRCULATION OF BOOKS AT THE LIBRARY
Wednesday Evenings
Fiction
2,254
Religion
6
History
38
Sociology
20
Literature
20
Science
12
Travel
60
Poetry
13
Arts
72
Philosophy
6
Biography
48
Total
2,549
46
Saturdays
Fiction
6,624
Religion
28
History
132
Sociology
63
Literature
71
Science
65
Travel
110
Poetry
46
Arts
312
Philosophy
23
Biography
180
Total
7,654
Wednesdays and Saturdays, 10,203
Library and Districts, 11,288
CIRCULATION OF BOOKS IN DISTRICTS
Wamesit
Fiction
370
Religion
1
History
3
Sociology
Literature
Science
Travel
1
Poetry
Arts
1 Philosophy
1
Biography
Total
377
North
Fiction
422
Religion
1
History
7
Sociology
7
Literature
2
Science
2
Travel
2
Poetry
Arts
9
Philosophy
1
Biography
8 Total
461
Silver Lake Bakery
Fiction
236
Religion
History
4
Sociology
2
Literature
2
Science
Travel
Poetry
Arts
2
Philosophy
Biography
1 Total
247
Total Circulation in Districts, 1,085
CIRCULATION OF MAGAZINES
American
56
Ladies' Home Journal
3
* American Home
42
*Life 279
47
Atlantic Monthly 40
Mademoiselle 30
Better Homes & Gardens
59
McCall's 30
*Child Life
9
Mechanics Illustrated 47
Children's Playmate
61
*National Geographic 115
Cosmopolitan
5
Parents
7
+Electrical Engineering
2
*Popular Mechanics 109
+Electrical World
1
*Readers' Digest 58 Red Book 65
Farming
1
Good Housekeeping
65
+Wee Wisdom 36
Harper's
36
Woman's Home Comp'n
30
Hobbies
21
Others
21
*Hose Beautiful
66
Total
1,295
Donated
*2 copies
ABBIE M. DEMPSEY
Librarian
48
REPORT OF TAX COLLECTOR
The following is my report as Collector of Taxes from January 1, 1948 to December 31, 1948.
1944 Real Estate Account
Tax Title Disclaimed
$ 14.00
Tax Abated
14.00
Amount outstanding Dec. 31, 1948
None
1945 Real Estate Account
Tax Title Disclaimed
$ 15.20
Tax Abated
15.20
Amount outstanding Dec. 31, 1948
None
1946 Real Estate Account
Outstanding Jan. 1, 1948
$ 2,733.75
Tax Title Disclaimed
16.20 $
2,749.95
Taxes Collected
$ 2,695.84
Taxes Abated
39.53
Credited With Taxes on Tax Titles
14.58
Total Credited to Collections
$ 2,749.95
Amount Outstanding Dec. 31, 1948
None
1946 Personal Property Account
Outstanding Jan. 1, 1948
$ 103.68
Taxes Collected
$ 103.68
Amount Outstanding Dec. 31, 1948
None
1947 Real Estate Account
Outstanding Jan. 1, 1948
$ 13,634.01
Refunded
15.20
Tax Title Disclaimed
16.50 $ 13,665.71
Taxes Collected
$ 10,563.41
Taxes Abated
31.35
Credited with Taxes on Tax Titles
48.18
Total Credited to Collections
$ 10,642.94
Amount Outstanding Dec. 31, 1948 $ 3,022.77
49
1947 Personal Property Account
Outstanding Jan. 1, 1948
$ 958.06
Refunded
.99 $ 959.05
Taxes Collected $ 919.78
Taxes Abated
39.27
Total Credited to Collections . $ 959.05
Amount Outstanding Dec. 31, 1948
None
1947 Motor Vehicle Excise Account
Outstanding Jan. 1, 1948
$
1,008.51
Committed during 1948
42.34
Refunded
38.41 $ 1,089.26
Taxes Collected $ 1,045.36
Taxes Abated
43.90
Total Credited to Collections $ 1,089.26
Amount Outstanding Dec. 31, 1948
None
1948 Real Estate Account
Total Amount Committed
$145,595.60
Refunded
517.60
Tax Titles Disclaimed
20.00 $146,133.20
Taxes Collected $126,272.01
Taxes Abated
2,647.40
Credited with Taxes on Tax Titles
192.00
Total amount Credited to Collections $129,111.41
Amount Outstanding Dec. 31, 1948
$ 17,021.79
1948 Personal Property Account
Total Amount Committed
$ 99,597.60
Taxes Collected
$ 98,522.80
Taxes Abated
117.20
Total Credited to Collections $ 98,640.00
Amount Outstanding Dec. 31, 1948 $ 957.60
1948 Motor Vehicle Excise Account
Total Amount Committed
$ 12,220.65
Refunded
246.34 $ 12,466.99
50
Taxes Collected Taxes Abated
$ 10,673.23 762.55
Total Credited to Collections
$ 11,435.78
Amount Outstanding Dec. 31, 1948 $ 1,031.21
1948 Poll Account
Total Amount Committed $ 2,800.00 Refunded 2.00 $
2,802.00
Taxes Collected
$ 2,530.00
Taxes Abated
272.00
Total Credited to Collections
$ 2,802.00
Amount Outstanding Dec. 31, 1948
None
TAX COLLECTOR'S SUMMARY OF CHARGES AND CREDITS
Charges
Real Estate Taxes-1944
$ 14.00
Real Estate Taxes-1945
$ 15.20
Real Estate Taxes-1946
$ 2,749.95
Personal Property Taxes-1946
$ 103.68
Real Estate Taxes-1947
$ 13,650.51
Refunds
15.20 $ 13,665.71
Personal Property Taxes-1947
$ 958.06
Refunds
.99 $
959.05
Motor Vehicle Excise Taxes-1947
$ 1,050.85
Refunds
38.41 $
1,089.26
Real Estate Taxes-1948
$145,615.60
Refunds
517.60 $146,133.20
Personal Property Taxes-1948
$ 99,597.60
Motor Vehicle Excise Taxes-1948
$ 12,220.65
Refunds
246.34 $ 12,466.99
Poll Taxes-1948 $ 2,800.00
Refunds
2.00 $
2,802.00
Interest and Costs
$ 577.50
TOTAL CHARGES
$280,174.14
51
Credits
Total Cash Collected and Paid over to Treasurer
$253,903.61 3,982.40
Total Amount Abated
Tax Title Credits 254.76
Total Amount Collected and Credited to Collections
$258,140.77
Total Outstanding Dec. 31, 1948
22,033.37
TOTAL CREDITS
$280,174.14
Respectfully Submitted,
WILLIAM J. HOULIHAN
Collector of Taxes
52
REPORT OF THE TREE WARDEN
To the Honorable Board of Selectmen:
Gentlemen:
As Tree Warden I submit the following:
Brush cutting was done on all streets by tractor mower. Most of the streets were cut from wall to wall, and particular attention was given to the cutting back of curves, in some cases as far back as one hundred and fifty feet. Due to the severe drought all the large brush had to be hauled to the dump as no permits for burning were issued, therefore adding to the cost of this work. Experi- ments were made with 24D on brush spraying. A thorough spraying of 24D was applied to all poison ivy. In the north section where the growth of poison ivy is extremely heavy, two sprayings of 24D were applied. Trees considered dangerous have been re- moved or pruned. All Elm trees were sprayed twice during the feeding season to supress the Elm Tree Beetle with good results. All other trees were sprayed once to suppress Gypsy Moth and all other leaf eating insects. DDT was used for the first time this year and it was hoped that this spraying would carry through to the feeding season of the fall Web Worm which is Aug. and Sept. The DDT spraying did not live up to expectations, consequently the fall web worm was very active. Another spraying will have to be made in the latter part of July in order to control this pest.
To date the dutch elm disease is not known to be in this town. Ever since the disease was first discovered in 1930 in this country, the federal government has been working to eradicate or control it. More than $25,000,000 has been spent in this effort. Its control has now become a local problem and each city or town must decide whether it will join battle with this enemy or lose part or all of its Elms. The loss of our beautiful Elms are certainly something to be considered and the cost of removal would be a tremendous expense. To show how fast this disease spreads, we will take the city of Quincy for example. In 1946 ten trees were found infected and one year later 103, were found to be diseased. The Dutch Elm disease is caused by a fungus which lives in the sap wood of the elm. The disease is spread from tree to tree by an insect known as the European Bark Beetle, which carries the seed or parts of the fungus from diseased to healthy trees, where the beetle feeds, thus infecting them. To control this disease these beetles must be controlled. The symptoms to note are wilted, discolored leaves and dead spikes in the tops of the trees.
Many specimens were taken from sickly trees and sent to the University of Mass. for analysis and we are glad to report all
53
showed negative. I can't stress too strongly the importance of notifying this department of trees showing these symptoms.
White Ash Trees donated by Harry C. Dawson were planted on the following streets. 2 on the corner of Dewey and Pleasant Sts., 2 on North St., 14 on Robinson Ave., 41 on East from Livingston St. to the Andover line. 2 at Main entrance to M.S.I., 2 on the corner of Parker Ave. and Lake St., 16 on Maple St., opposite MSI hen- nery. 14 on Old Main St., near Haas Trucking Co., 4 on Helvetia St. near F. Goodwins. 6 on Kendal St. near Mr. Busch res., 7 on Livingston St. near A. Scarlet res., 4 on Helvetia St. at Roper land, 5 on Chandler near E. A. Watts res. A total of 114 White Ash trees were planted, we feel that the ash is a very desirable shade tree, as they are bothered very little by pests, and root very firmly; in fact, they were the only tree to withstand the hurricane of 1938. None of these Ash to our knowledge were blown down.
Many reflector buttons were replaced in trees.
The fungus disease has practically exterminated the Brown Tail Moth.
The Gypsy Moth is kept under control by spraying and the liberation of parasites. The woodlands are scouted to locate bad infestations where early spraying will be done and parasites will be disturbed.
Owing to the many large trucks and trailers using our roads, overhanging limbs will be cut to a height of 14 feet. This work is now underway.
Respectfully submitted,
HARRIS M. BRIGGS
Tree Warden
54
REPORT OF DIRECTOR OF ACCOUNTS
To the Board of Selectmen Mr. Victor N. Cluff, 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 December 6, 1947 to November 16, 1948, made in accordance with the provi- sions 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,
FRANCIS X. LANG Director of Accounts
Mr. Francis X. Lang Director of Accounts Department of Corporations 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 December 6, 1947, the date of the previous examination, to November 16, 1948, and report as follows thereon:
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection, were examined, checked, and veri- fied by comparison with the records in the office of the Town Treasurer.
The appropriations and loan orders voted by the town, as shown on the town clerk's record of town meetings, and the trans- fers from the reserve fund authorized by the finance committee were checked with the appropriation accounts kept in the treasurer's office. General ledger accounts were compiled, and a balance sheet, which is appended to this report, was prepared showing the finan- cial condition of the town on November 16, 1948.
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 financial condition of the town. The board of selectmen is, in reality, the director of the municipal corporation,
55
and should have at its service books and records which will furnish complete information as to the finances of the town, in order that it may be enabled to plan the work most essential to be done with the means at hand.
I do not believe in, nor do I recommend, a complicated set of books; 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 receipts and 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 purposes for which payments are made, as well as the financial condition of the town.
In checking the paid vouchers it was noted that the sum of $350. was paid for legal services in connection with court proceed- ings involving the validity of the election of certain selectmen. The legality of the above payment, which was charged to the appropria- tion for "Incidentals," is questioned.
It is recommended that the practice of appropriating a sum of money annually for "Incidentals" be discontinued and that specific appropriations be voted by the town for the expenses of the several departments, any unforseen or extraordinary expenses to be pro- vided for by transfer from the reserve fund under Section 6, Chap- ter 40, General Laws.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were analyzed and verified by comparison with the records in the several departments collecting money for the town and with other sources from which money was paid into the town treasury, while the recorded payments were checked with the selectmen's orders authorizing the disbursement of town funds.
The cash book was footed, and the cash balance on November 16, 1948 was verified by reconciliation of the bank balance with a statement furnished by the bank of deposit and by actual count of the cash in the office.
The reported payments on account of maturing debt and inter- est were compared with the amounts falling due and with the cancelled securities and coupons on file.
The securities and savings bank books representing the invest- ments of the several trust and investment funds in the custody of the town treasurer were personally examined and listed. The income was proved and all transactions and balances were verified.
The records of tax titles and tax possessions held by the town were examined and checked. The amounts added to the tax title
56
account were compared with the collector's records. The reported redemptions and sales were checked with the receipts as recorded on the treasurer's books, and the tax titles and tax possessions on hand were listed, proved, and checked with the records in the Registry of Deeds.
The books and accounts of the tax collector were examined and checked. The commitments were verified and compared with the assessors' warrants issued for their collection. The payments to the treasurer were verified by comparison with the treasurer's cash book, the reported abatements were compared with the assessors' records of abatements granted, and the outstanding accounts were listed.
Further verification of the outstanding accounts was made by mailing notices to a number of persons whose names appeared on the books as owing money to the town, the replies received thereto indicating that the accounts, as listed, are correct.
The collector's cash books were footed and the cash balance on November 16, 1948, including the petty cash advance, was verified by actual count of cash in the office and by reconciliation of the bank balance with a statement furnished by the bank of deposit.
The financial records of the town clerk were examined and checked in detail. The records of receipts on account of dog, sport- ing, and town licenses were checked and the payments to the State and the town were checked with the receipts on file and with the treasurer's books.
The records of departmental cash collections by the selectmen, the sealer of weights and measures, and the inspector of slaughter- ing, as well as of the police, health, public welfare, and library departments, were examined and checked. The payments to the town treasurer were verified and the cash on hand in the several departments was proved by actual count.
It is recommended that the sealer of weights and measures make monthly payments of fees collected by him to the town treasurer, as required by Section 34, Chapter 98, General Laws.
It is recommended that a complete record of licenses and permits granted by the health department be kept.
The surety bonds on file for the several town officials for the faithful performance of their duties were examined and found to be in proper form.
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treasurer's and tax collector's cash, summaries of the tax, tax title, tax possession, and depart-
57
mental accounts, as well as schedules showing the condition and transactions of the trust and investment funds.
On behalf of my assistants and for myself, I wish to express appreciation for the cooperation extended by the several town offi- cials during the progress of the audit.
Respectfully submitted, HERMAN B. DINE
Asst. Director of Accounts
REPORT OF THE TRUSTEES OF THE TEWKSBURY PUBLIC LIBRARY
The trustees of the Public Library submit the following report:
The work of the Library in detail is contained in the Librarian's report, while the financial expenditures will be found in the report of the auditor.
Regular meetings have been held the first Saturday in the month except during July and August.
The trustees recognize and commend the work of the librarian, Mrs. Abbie Dempsey and her assistants and thank them for their faithful and courteous service. Grateful acknowledgment is also made to those in whose homes library boxes are placed.
It is hoped that the article in the warrant asking for an appro- priation of $1,300 and the money from the dog tax be granted.
Respectfully submitted, HARRY PRIESTLEY HAROLD PATTEN EDGAR SMITH DOROTHY FITZGERALD
RUTH W. SMITH MARIAN E. FRENCH, Secretary
Trustees of the Tewksbury Public Library
58
TOWN OF TEWKSBURY BALANCE SHEET - NOVEMBER 16, 1948
GENERAL ACCOUNTS
Assets
Liabilities and Reserves
Cash:
General
$277,455.32
Temporary Loans: In Anticipation of Revenue 1948
$ 60,000.00
Petty Advance: Collector
75.00
Payroll Deductions:
Accounts Receivable:
Federal Withholding Tax $
64.00
Taxes:
Middlesex County Retire- .
Levy of 1947:
ment System 50.26 $ 114.26
Personal Property $ 86.46
Real Estate
4,189.78
Dog Licenses-Due County
498.40
Levy of 1948:
Excess Receipts Reserved-
Poll
8.00
Personal Property
1,644.40
Real Estate
22,755.12 $ 28,683.76
Municipal Building Insurance Fund: For Investment 500.00
Motor Vehicle and Trailer Excise:
Trust Funds Income:
Levy of 1947 $ 90.00
Cemetery Perpetual Care Funds 2.50
Road Machinery Fund
4,255.70
Premium on Loan
388.80
Tax Titles and Possessions:
Tax Titles
$ 851.76
Tax Possessions
6,801.26 $ 7,653.02
Lands of Low Value:
Section 79, Chapter 60, General Laws 619.20
Levy of 1948
1,555.06 $ 1,645.06
Federal Grants:
Aid to Dependent Children: Administration $ 13.80
Aid
1,228.55
.
State Assessments-1948
781.62
Departmental:
Public Welfare
$
1,237.83
Old Age Assistance 1,518.35 Veterans' Services 479.32 $ 3,235.50
State and County Aid to Highways $ 15,332.10 Estimated Receipts to be Collected $ 17,395.07
Underestimates 1948:
County Tax
$
537.09
County Hospital Assessment
415.60 $
952.69
Overdrawn Account: Repairs to Field House $ 1.10
Apppropriation from Post-War Rehabili- tation Fund School Construction $ 20,000.00
Old Age Assistance: Administration 529.70
Assistance 1,559.31 $ 3,331.36
Unexpended Appropriation Balances:
General
$ 81,910.50
High School Addition
100,067.22 $181,977.72
School Construction from Post-
War Rehabilitation Fund
20,000.00
Reserve Fund-Overlay Surplus 14,817.31
Overlays Reserved for Abatements:
Levy of 1947
$
729.57
Levy of 1948
3,970.30 $
4,699.87
Revenue Reserved Until Collected: Motor Vehicle and Trailer Excise $ 1,645.06
Tax Title
7,653.02
Departmental 3,235.50
Aid to Highways 15,332.10 $ 27,865.68
Reserve for Petty Cash Advance
75.00
Surplus Revenue 52,501.20
$372,428.62
$372,428.62
DEBT ACCOUNTS
Net Funded or Fixed Debt
$ 86,000.00 High School Construction Loan 1935 $ 6,000.00 High School Addition Loan 1948 80,000.00
$ 86,000.00
$ 86,000.00
TRUST AND INVESTMENT FUNDS
Trust and Investment Funds, Cash and Securities: In Custody of Treasurer
$ 76,255.92
Foster School Fund, $ 1,268.40
George A. Pierce Essay Fund 115.94
Cemetery Perpetual Care Funds 1,932.96
ยท Municipal Building Insurance Fund 27,252.60 Post-War Rehabilitation Fund *37,280.51
Stabilization Fund 8,405.51
$76,255.92
$ 76,255.92
*Includes $20,000.00 Appropriated for High School Addition.
REPORT OF THE VETERANS' BENEFITS DEPARTMENT
To The Honorable Board of Selectmen:
Gentlemen:
I hereby submit my report as Veterans' Agent for the Town of Tewksbury.
There have been 219 discharges recorded as of December 31, 1948. Many veterans and their dependents have received counsel- ling and assistance on G.I. insurance, loans, educational benefits and employment. Also power of attorneys and claims for pensions have been filed with the Veterans Administration.
From January 1, 1948 to December 31, 1948 there were 56 active cases in the records, involving 116 persons. The total amount expended in the operation of the Veterans Benefits Department was $3,244.01 and the unexpended balance for the year was $255.99. Reimbursement due the town on the above mentioned expenditure amounts to $1,318.69.
The governing budget of April 1, 1947 as set up by the Com- missioner of Veterans Service was revised and increased as of October 1, 1948 and it provided for an overall increase of $3.65 per category.
Thorough investigation was made on each case, also periodical visits were made to determine any change in circumstances. Amount of mileage covered in investigations was approximately 830.
Predominating reasons for persons receiving Veterans' Bene- fits were: Temporary unemployment and illness or hospitalization.
Because of the vast area occupied by persons with Tewksbury settlements, close cooperation with other Veterans' Benefits De- partments throughout the Commonwealth and other states is essen- tial. Evidence of this is substantiated in letters received from other cities and towns acknowledging the cooperation received from the town of Tewksbury.
I will continue to execute the duties of the Office of Veterans' agent in accordance with the revised standards of the Common- wealth of Massachusetts and I will serve the veterans and their dependents to the best of my ability.
Respectfully submitted,
WILLIAM J. HOULIHAN
Veterans' Agent
62
REPORT OF THE ROAD COMMISSIONERS AND THE SUPERINTENDENT OF STREETS
Board of Selectmen Tewksbury, Mass.
Gentlemen:
The following is our report for the year ending December 31, 1948.
CHAPTER 81, AND GENERAL HIGHWAY MAINTENANCE
The usual highway maintenance was carried out this year, which included the use of gravel, tar, asphalt, sand, pea stone and bituminous concrete patch on our various streets and those that come under our Chapter 81 contract.
All of our town line signs and most of our street signs have been scraped, painted and relettered. We have purchased and erected several new caution signs.
We take this opportunity to thank our tree warden, Mr. Briggs, for installing more jewel lights this year on protruding trees and poles.
We have rebuilt the bridge on Mill Street this year and the one on Bridge Street was newly re-planked.
This department has purchased three new 2 Ton Chevrolet Dump Trucks and four new snow plows this year. The latter part of December we purchased a new eight foot adjustable wing, which is operated in front of the rear right wheel. This wing can be adjusted to almost any angle and to plow close to the surface or to throw back the top shoulders. This adjustable wing will plow the road four feet wider than our other plows. It is mounted on the truck that takes care of the North Tewksbury section, which includes Andover Street and North Street. We plan in the near future to purchase more of them for the other trucks.
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