Town of Tewksbury annual report 1950-1954, Part 29

Author: Tewksbury (Mass.)
Publication date: 1950
Publisher: Tewksbury (Mass.)
Number of Pages: 786


USA > Massachusetts > Middlesex County > Tewksbury > Town of Tewksbury annual report 1950-1954 > Part 29


Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).


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EXPENDITURES


General Government


SELECTMEN


Salaries


$


1,100.00


Clerk


650.35


Office


114.84


Postage & Stationery


45.55


Printing & Advertising


44.97


Law Books


45.00


Telephone


125.27


Other


102.00


$ 1,127.98


AUDITOR


Salary


$ 1,550.00


Clerical


$ 150.00


Office Supplies


29.40


Office Equipment


53.41


Telephone


67.21


Postage


9.39


Printing


12.50


$ 321.91


TREASURER


Salary


$ 1,725.00


Clerk


$ 360.00


Plates


22.94


Office Supplies


61.37


Stationery & Postage


163.26


Printing & Advertising


10.20


Travel


21.54


Telephone


82.19


Surety Bond


244.00


Other


27.00


$ 992.50


32


COLLECTOR


Salary


$ 3,162.50


Clerk


$


238.00


Office


143.56


Equipment


350.16


Stationery & Postage


252.63


Printing & Advertising


270.33


Telephone


38.06


Surety Bond


457.85


Other


61.50


$ 1,812.09


ASSESSORS


Salaries


5,800.00


Travel


$ 218.80


Office


158.45


Equipment


153.55


Printing & Advertising


12.00


Telephone


58.14


Other


9.00


..


$ 609.94


LEGAL EXPENSES


.... .........


TOWN CLERK


Salary


$ 1,200.00


Office Supplies


$


40.87


Recording Fees


279.00


Office Equipment


89.28


Stationery & Postage


40.58


Printing & Advertising


16.00


Telephone


99.10


Surety Bond


21.38


Other


7.50


$ 593.71


ELECTION OFFICERS


$ 196.00


BOARD OF REGISTRARS


Salaries


$ 300.00


Street Listing $ 320.00


Stationery & Postage


19.63


Printing & Advertising


16.00


Office


29.30


Travel


85.00


Clerical


145.00


$ 614.93


83


$ 190.00


FINANCE COMMITTEE


Printing


$ 84.97


Dues


10.00


Advertising


21.00


$ 115.97


BOARD OF APPEALS


Clerical


$ 25.00


Travel


3.50


Dues


12.00


Office


4.95


$


45.45


PLANNING BOARD


Printing & Advertising


$ 116.99


Maps


51.60


Refunds


47.35


Dues


12.50


Other


9.40


Legal


70.00


$ 307.84


PLANNING BOARD DEPOSIT Refunds $


15.00


TOWN HALL


Janitor


$ 2,783.00


Telephone


460.74


Fuel


1,137.01


Light


388.04


Janitor's Supplies


242.10


Repairs


93.20


Hardware & Tools


102.61


Other


271.66


$ 5,478.36


TOWN HALL KITCHEN


Hot Water Heater


$ 158.00


Painting


90.00


Linoleum


170.00


$ 418.00


TOWN HALL REPAIRS


Plumbing


$ 36.09


Roofing


195.15


Electrical


170.00


Painting


70.00


$ 471.24


34


POLICE


Salaries


$ 20,377.49


Tires


115.08


Telephone


572.23


Radio


148.11


Prisoners


37.50


Motor Equipment


459.52


Gas & Oil


1,857.75


Office


94.05


Equipment


56.56


Other


16.00


$ 23,741.04


NEW POLICE CRUISER ....


546.46


FIRE DEPT.


Salaries


$ 15,518.00


Call Men


2,348.00


Rental


720.00


Telephone


601.04


Fuel


377.24


Lights


347.34


Part & Repairs


426.57


Building Maintenance


203.07


Equipment


489.79


Other


46.06


Radio


145.01


Tires


220.32


Gas & Oil


555.42


$ 21,997.86


SPECIAL TRUCK REPAIR ....


$ 1,600.00


NEW FIRE HOSE


$ 499.00


HOSE DRYER


$ 645.63


PICKUP TRUCK


$ 2,648.40


NEW APPARATUS EQUIP. ..


999.00


SEPTIC TANK & DRY WELL


$ 284.00


SEALER OF WEIGHTS AND MEASURES


Salary $ 200.00


Supplies


10.12


$ 210.12


MOTH DEPT.


Salaries $ 1,964.60


Gas


110.78


35


Repairs


10.70


Rental


224.00


Lights


2.00


Insecticides


126.40


Hardware & Tools


45.93


Medical


3.00


$ 2,487.41


TREE DEPT.


Salaries


$ 3,289.82


Gas


219.24


Truck Maintenance


102.42


Repairs


5.25


Hardware & Tools


228.26


Light


7.00


Spray


88.00


Travel


28.30


Medical Care


24.27


Other


5.00


$ 3,997.56


DUTCH ELM CONTROL


Salaries


785.40


Spraying


100.00


Tools


41.84


Lights


3.00


Gas


35.26


Repairs


6.25


Insurance


25.00


$ 996.75


TREE DEPT. POWER SAW ....


$ 488.70


DOG OFFICER


Salary


$ 300.00


Expense, 1952


$ 103.75


Expense, 1953


279.50


$ 383.25


CIVIL DEFENSE


Manuals


$ 10.00


Radio


278.12


Expenses


16.00


Rental


24.00


Equipment


170.70


$ 498.82


BUILDING INSPECTION


Inspection


$ 1,002.00


Travel


288.50


Forms


109.50


$


1,400.00


36


BOARD OF HEALTH


Expenses


$ 89.95


Clerk


$


770.00


Agent


30.00


Advertising


70.25


Inspection


261.00


Telephone


54.37


Travel


51.59


Board and Treatment


7.46


Medical Attendance


356.00


T. B.


1,573.50


Other


540.00


$ 3,714.17


INSPECT. OF SLAUGHTER'G


$ 937.00


GARB. & RUBBISH DISPOS.


$ 8,696.97


DENTAL CLINIC


Professional Services


$ 950.00


Supplies


47.33


$ 997.33


CHEST X-RAY PROGRAM


Advertising


$ 12.00


Travel Expense


29.00


Electricity


60.00


$ 101.00


INSPECTION OF ANIMALS ....


$ 200.00


HIGHWAYS:


Commissioners Salaries ...


General Expenses


Salaries


$ 8,767.97


Telephone


309.87


Light


60.24


Fuel


294.18


Building Maint. & Repairs


917.18


Surveying


1,702.73


Parts & Equipment


73.50


Road Oil


1,393.37


Street Signs


88.55


Insurance


142.70


Truck Registration


30.00


Office Equipment


95.00


Materials


76.97


Bridge Culvert


770.28


All Other


49.17


$ 400.00


$ 14,771.71


37


Chapter 81


Labor


$ 14,065.09


Machinery Fund


3,672.75


Materials


9,506.83


Equipment Rentals


2,190.00


Bridge Labor


767.80


Chapter 90 - Construction


Labor


$ 5,562.62


Machinery Fund


1,919.25


Fence Rebuilding


590.05


Equipment Rental


5,251.50


Materials


1,315.48


Chapter 90 - Maintenance


Labor


$ 671.73


Machinery Fund


202.50


Materials


2,125.48


$ 2,999.71


Highway Machinery Account


Gas & Oil


$ 2,852.34


Parts & Repairs


2,719.95


Hardware & Tools


277.48


Batteries, Tires, Tubes


716.75


New Truck


2,500.00


Plows


111.62


Other


1.80


$ 9,179.94


HIGHWAY PICKUP TRUCK ..


$ 1,484.85


SCHOOL SIDEWALKS


Labor


$ 648.25


Bituminous Concrete


304.77


Equipment Rental


154.00


$ 1,107.02


SCHOOL SAFETY SIGNS


Signs


$ 307.00


Posts


137.36


Hardware


6.18


Express


1.82


$ 452.36


STREET LIGHTING ....


$


8,373.95


38


$ 30,202.47


$ 14,638.90


Charities


BOARD OF PUBLIC WELFARE: Relief


$ 8,745.04


Administration


Salaries $ 5,255.42


Telephone


226.36


Office Supplies


181.56


Travel


281.29


Postage


129.94


Board Members Salaries


124.98


$ 6,199.55


RELIEF BY OTHER CITIES & TOWNS:


$ 3,418.17


TOWN DISABILITY ASSISTANCE:


$ 5,907.84


FEDERAL DISABILITY ASSISTANCE:


Relief


...


$ 5,105.08


Administration


Salaries $ 516.90


Telephone


6.62


Office Supplies


25.37


Travel


16.45


Postage


9.14


$ 574.48


TOWN OLD AGE ASSISTANCE:


$ 56,430.56


FEDERAL OLD AGE ASSISTANCE:


Relief


$ 37,924.83


Administration


Salaries $ 1,866.44


Telephone


116.39


Office Supplies


86.66


Travel


173.39


Board Members Salaries


250.04


$ 2,492.92


TOWN AID TO DEPENDENT CHILDREN:


$ 18,015.00


FEDERAL AID TO DEPENDENT CHILDREN:


Relief


...


9,973.96


Administration


Salaries $ 1,080.28


Telephone


12.45


Office Supplies


5.50


Travel


71.05


$ 1,169.28


39


VETERANS BENEFITS:


$ 4,541.49 Relief


Administration


Agent $ 500.00


Telephone


37.49


Clerical


50.00


Postage & Printing


19.01


Expenses


26.00


$ 632.50


Schools


SALARIES:


Superintendent $ 4,694.42


Teachers


124,048.09


Janitors


12,506.76


Supervisors


8,468.92


Clerk


1,172.61


Attendance Officer


300.00


School Physician


500.00


School Nurse


2,500.00


$154,190.80


GENERAL EXPENSES:


Transportation


$ 22,278.53


Books & Supplies


16,190.48


Fuel


7,490.82


Building Maint. & Repairs


7,664.91


Janitor's Supplies Light


3,663.16


Telephone


1,061.60


Gas


746.82


Water


474.83


Travel


561.06


Office Supplies


264.84


Committee Expenses


100.08


Census


200.00


Library


297.32


Physical Education


909.83


New Equipment


3,028.98


Permanent Improvement


2,887.90


Health


237.52


All Other


882.31


$226,367.23


SCHOOL LUNCH:


Salaries


$ 12,054.00


Food


29,973.78


Other


2,317.20


$ 44,344.98


40


3,235.44


VOCATIONAL SCHOOLS .. BARDEN FUND


$


2,599.41


$ 2,683.36


SCHOOL CONSTRUCTION LOAN:


Construction


$ 44,769.87


Equipment


28,240.73


Materials


564.96


Insurance


137.56


Legal Services


117.28


Telephone


41.94


Advertising


12.75


$ 73,885.09


STADIUM MAINTENANCE:


Fuel


$ 107.09


Light


26.68


Repairs


252.06


Hardware Tools


22.71


Labor


40.50


Water


+


78.10


Loam


33.00


Mower Repairs


122.09


Flag


17.42


$ 699.65


STADIUM WATER INSTALLATION


$ 796.54


HIGH SCHOOL ATHLETICS:


Officials


$ 907.35


New Equipment


894.62


Cleaning


610.19


Transportation


424.40


Movies


206.50


Coach


125.00


Tickets


54.70


Janitor


21.00


Labor


35.00


Contract


224.57


$


3,503.33


SCHOOL COMMITTEE SALARIES LIBRARY :


Salaries


$ 950.35


Travel


45.00


Supplies


96.18


Books


1,314.84


Periodicals


104.30


Transportation


100.00


1


$ 225.00


$ 2,610.67


41


PARK DEPT .:


Labor $ 264.00


Hardware & Tools


6.70


Decorations


25.00


Electrical Supplies


32.63


Repairs


66.25


Light


93.73


$ 488.31


MEMORIAL DAY EXPENSES:


Food


$ 175.61


Band


150.00


Music


20.00


Flags


42.00


Wreathes & Baskets


43.50


Bugler


10.00


Speakers


10.00


Janitor


10.00


Printing


20.00


Engraving


15.60


$ 496.71


STATIONERY AND PRINTING:


Town Report $ 923.00


Voting Lists


195.00


Street Lists


152.00


Ballots


37.00


Warrants


18.00


Office Forms


273.75


Machine Rental


19.00


$ 1,617.75


LAND COURT COSTS:


Legal Services


$ 218.03


BLANKET POLICY INSURANCE:


Premiums


$ 666.77


BOUNDARY STONE: ...... .....


$ 15.54


CARE OF CEMETERIES:


Labor


$


340.00


Town Lot, Tomb, Soldiers' Lot


60.00


$ 400.00


WATER COMMISSIONERS SALARIES: $ 400.00


WATER DEPARTMENT OPERATING EXPENSES:


Salaries


$ 12,039.09


Telephone, Telemeter 498.02


Office Supplies


754.21


42


Travel


105.99


Janitor's Supplies


219.49


Fuel


247.80


Electric Power


4,052.27


Equipment & Tools


1,042.57


Equipment Maintenance


956.28


Equipment Rental


693.00


Gas & Oil


1,018.92


Materials


954.78


Insurance


953.38


Legal Services


140.00


Storm Door


69.78


Other


64.76


$ 23,810.34


WATER CONSTRUCTION LOAN:


Salaries


$ 10,513.81


Laying Mains


9,387.09


Building Construction


6,679.88


Pumping Station & Equipment


3,980.70


Pipes & Fittings


56,130.70


Equipment Rental


8,092.75


Tools


723.97


Bituminous Concrete


1,560.71


Legal Services


737.98


Land Takings


4,929.95


Surveying


1,313.00


Engineering Services


195.67


New Truck


2,724.00


Gas & Oil


75.92


Equipment Repairs


356.81


Test Wells


848.25


Addressograph


548.25


Materials


26.88


Damages


5.00


Maps


21.00


All Other


33.41


$108,885.73


GUARANTEE DEPOSITS:


Refunds


$ 802.42


INSTALLATION DEPOSITS:


Refunds


$ 40.00


INTEREST:


High School Loan $ 240.00


Elementary School Loan 17,094.00


Water Loan


41,250.00


$ 58,584.00


43


MATURING DEBT: High School Loan $ 16,000.00 Water Loan


41,000.00


$ 57,000.00


ASSESSMENTS:


County T. B. Hospital


$


5,748.88


County Tax


12,052.68


County Retirement System 4,221.66


State Parks & Reservations


....


878.17


State Audit of Municipal Accounts 969.58


$ 23,870.97


DOG LICENSES FOR COUNTY :


$ 1,712.60


TRUST AND INVESTMENTS:


Withholding Tax $ 31,873.17


County Retirement System 6,773.93


Blue Cross & Shield 3,885.55


Cemetery Perp. Care Income . 15.50


Municipal Bldg. Ins. Income 112.50


Stabilization Income 200.00


Post War Rehabilitation Inc.


375.00


$ 43,235.65


REFUNDS:


Poll, Pens'l, Real Estate Taxes $


1,748.42


Excise Taxes


1,120.44


All Other


131.16


$ 3,000.02


TOTAL EXPENDITURES


$1,034,310.55


CASH BALANCE, DEC. 31, 1953


$ 338,251.18


$1,372,561.73


REPORT OF TRUST FUNDS


Fund


Jan. 1, 1953 Income Dec. 31, 1953


Foster School


$ 1,404.35


$ 42.44


$ 1,446.79


Pierce Memorial Day Essay


128.33


3.87


132.20


Cemetery Perpetual Care


2,035.68


40.56


2,076.24


Municipal Bldg. Insurance


32,301.91


855.32


33,157.23


Post War Rehabilitation


18,483.11


462.98


18,946.09


Stabilization


9,286.83


239.87


9,526.70


$63,640.21 $ 1,645.04 $65,285.25


DEBT OUTSTANDING DEC. 31, 1953


General Debt inside debt limit $ 196,000.00 General Debt outside of debt limit 2,190,000.00


$2,386,000.00


DETAIL OF DEBT OUTSIDE DEBT LIMIT


School Project - Chap. 645, Acts of 1948 $ 540,000.00


Water Project - Chap. 61, Acts of 1951 1,100,000.00


Water Project - General Laws ......... 550,000.00


$2,190,000.00


STATEMENT OF TOWN DEBT - DEC. 31, 1953 +


Payable In:


1954


$101,000.00


1955


101,000.00


1956


101,000.00


1957


101,000.00


1958


101,000.00


1959


101,000.00


1960


101,000.00


1961


101,000.00


1962


100,000.00


1963


100,000.00


1964


100,000.00


1965


100,000.00


1966


100,000.00


1967


100,000.00


1968


100,000.00


1969


100,000.00


1970


99,000.00


1971


99,000.00


1972


58,000.00


1973


58,000.00


1974


58,000.00


1975


58,000.00


1976


58,000.00


45


1977


58,000.00


1978


58,000.00


1979


58,000.00


1980


58,000.00


1981


58,000.00


$2,386,000.00


STATEMENT OF INTEREST - DEC. 31, 1953


1954


$56,692.00


1955


54,290.00


1956


51,888.00


1957


49,486.00


1958


47,084.00


1959


44,682.00


1960


42,280.00


1961


39,878.00


1962


37,488.50


1963


35,111.50


1964


32,734.50


1965


30,357.50


1966


27,980.50


1967


25,603.50


1968


23,226.50


1969


20,849.50


1970


18,472.50


1971


16,117.50 1972


13,775.00


1973


12,325.00


1974


10,875.00


1975


9,425.00


1976


7,975.00


1977


6,525.00


1978


5,075.00


1979


4,625.00


1980


2,175.00


1981


725.00


$ 726,722.00


46


BALANCE SHEET - DECEMBER 31, 1953


REVENUE ACCOUNTS


LIABILITIES and RESERVES


CASH:


Planning Board Deposits


$ 435.00


General


$302,838.99


Dog Licenses due County 93.00


County Tax


335.19


Collector


$ 75.00


Sale of Real Estate


1,350.00


Welfare


50.00


$ 125.00


Highway Machinery Fund


5,995.95


Guarantee Deposits


1,206.25


Accounts Receivable :


Taxes :


Levy of 1948


Poll


22.00


Levy of 1949


Personal


22.00


Barden Fund


$ 1,500.00


Old Age Assistance, Adm. .15


Old Age Assistance, Aid .... Aid to Dep. Children, Adm. .. 252.42


5,656.06


Personal


293.20


Levy of 1951


Poll


174.00


Personal


1,054.24


Disability Assistance, Aid ....


144.84


Real Estate


1,718.47


$ 12,832.86


47


..


.


Premium on Water Loan


12,200.00


..


Federal Grants:


Levy of 1950


Poll


100.00


Aid to Dep. Children, Aid ......


5,224.71


Disability Assistance, Adm. .. 54.68


.... ...........


. .


Charities Refunds


688.80


Assets


Petty Advances:


48


Levy of 1952


Poll


348.00


Personal


1,799.96


Real Estate


8,345.17


Levy of 1953


Poll


464.00


Personal


2,679.86


Real Estate


31,943.51


$ 48,959.41


Motor Vehicle & Trailer Excise:


Levy of 1948


$ 21.90


Levy of 1949


103.42


Levy of 1950


283.60


Levy of 1951


829.06


Levy of 1952


3,178.04


Levy of 1953


13,957.83


$ 18,373.85


Unexpended Appropriation Balances Carried Forward:


School Lunch $ 9,025.52


Civil Defense 86.02


Town Hall Repairs 171.62


Town Hall Kitchen


282.00


Disposal Contract


4,073.57


Chap. 90 - Const.


3,089.15


Add. to Water Building


17,000.00


School Building Plans


6,124.63


Railroad Land Survey


500.00


Land Court Costs


81.97


High School Athletics


1,034.82


School Sidewalks


92.98


School Signs


47.64


$ 41,609.92


Tax Titles & Possessions :


Tax Titles


$ 2,098.94


Possessions


5,557.22


$ 7,656.16


Overlay Reserved for Abatements:


Payroll Deductions :


1948


22.00


Withholding


$ 104.32


1949


22.00


Retirement


73.24


177.56


1950


393.20


Overlay Reserve Fund


7,312.90


Departmental: Public Welfare Cities & Towns ..


$ 1,220.31 Old Age Assistance Cities & Towns 4,714.18


1951


2,941.71


1952


7,685.76


1953


8,561.11


$ 19,625.78


Aid to Dependent Children State


2,793.98


Veterans Benefits


202.51


Water Installations


5,800.29


Water Rates


5,691.29


$ 20,422.56


Aid to Highways:


State


$ 11,677.30


County


3,500.10


$ 15,177.40


Underestimates:


T.B. Hospital Assessments $ 1,010.98


State Parks & Reservations


283.89


$ 1,294.87


$415,025.80


Revenue Reserved Until Collected:


Motor Vehicle Excise $ 18,373.85


Tax Titles & Possessions 7,656.16


Departmental 14,731.27


Aid to Highways


15,177.40


Water Revenue


5,691.29


$ 61,629.97


Reserved for Petty Cash:


$ 125.00


Surplus Revenue: $249,585.18


$415,025.80


49


NON-REVENUE ACCOUNTS


Non-Revenue Cash


$ 35,412.19


Unexpended Balances:


Water Construction Loan


$


2,823.12


School Construction Loan


32,589.07 $ 35,412.19


DEBT ACCOUNTS


Net Funded or Fixed Debt


$ 2,386,000.00


Water Construction Loan $ 1,650,000.00


School Construction Loan


736,000.00


$ 2,386,000.00


TRUST AND INVESTMENT FUNDS


Cash and Securities in custody of


Town Treasurer


$ 65,285.25


Foster School


$ 1,446.79


Pierce Memorial Day Essay


132.20


Cemetery Perpetual Care


2,076.24


Municipal Building Insurance


33,157.23


Post War Rehabilitation


18,946.09


Stabilization


9,526.70


$ 65,285.25


Respectfully submitted, THOMAS J. BERUBE Town Auditor


APPROPRIATION STATEMENT


-


RECAPITULATION


Departmental Expenses


Available


Expended


Balance


Selectmen Salaries


$ 1,100.00


$ 1,100.00


$


Selectmen Expense


1,168.40


1,127.98


40.42


Auditor Salary


1,550.00


1,550.00


Auditor Expense


325.00


321.91


3.09


Treasurer Salary


1,725.00


1,725.00


Treasurer Expense


992.50


992.50


Tax Title Foreclosures


300.00


300.00


Collector Salary


3,162.50


3,162.50


Collector Expense


2,100.00


1,812.09


287.91


Assesors Salaries


5,800.00


5,800.00


Assessors Expense


644.00


609.94


34.06


50


Legal Expense


500.00


190.00


310.00


Land Survey-


Railroad Roadbed


500.00


500.00


Town Clerk Salary


1,200.00


1,200.00


Town Clerk Expense


600.00


593.71


6.29


Election Officers


200.00


196.00


4.00


Board of Registrars Salaries


300.00


300.00


Board of Registrars Expense


660.00


614.93


45.07


Finance Committee


150.00


115.97


34.03


Board of Appeals


140.00


45.45


94.55


Planning Board


675.00


307.84


367.16


Town Hall


5,780.00


5,478.36


301.64


Town Hall Repairs


642.86


471.24


171.62


Town Hall Kitchen


700.00


418.00


· 282.00


Police Department


23,737.00


23,734.29


2.71


Police Cruiser


800.00


546.46


253.54


Fire Department


22,000.00


21,997.86


2.14


Special Truck Repair


1,600.00


1,600.00


New Fire Hose


500.00


499.00


1.00


Hose Dryer


700.00


645.63


54.37


Fire Pickup Truck


2,750.00


2,648.40


101.60


New Equipment for Apparatus


1,000.00


999.00


1.00


Septic Tank and Dry Well


285.00


284.00


1.00


Sealer of Weights


and Measures


225.00


210.12


14.88


Moth Department


2,500.00


2,487.41


12.59


Tree Department


4,000.00


3,997.56


2.44


Dutch Elm Control


1,000.00


996.75


3.25


New Power Saw


500.00


488.70


11.30


Dog Officer Salary


300.00


300.00


Dog Officer Expense


279.50


279.50


Civil Defense


584.84


498.82


86.02


Building Inspections


1,400.00


1,400.00


Board of Health


4,860.00


3,714.17


1,145.83


Board of Health Expense


150.00


89.95


60.05


Inspection of Slaughtering


1,000.00


937.00


63.00


Garbage-Rubbish Disposal


12,770.54


8,696.97


4,073.57


Dental Clinic


1,000.00


997.33


2.67


Chest X-Ray Program


300.00


101.00


199.00


Inspection of Animals


200.00


200.00


Highways


14,772.50


14,771.71


.79


Chapter 81


30,202.50


30,202.47


.03


Chapter 90-Construction


17,729.79


14,638.90


3,090.89


Chapter 90-Maintenance


3,000.00


2,999.71


.29


Highway Machinery Account


9,212.64


9,179.94


32.70


Highway Pickup Truck


1,500.00


1,484.85


15.15


School Sidewalks


1,200.00


1,107.02


92.98


School Safety Signs


500.00


452.36


47.64


Street Lighting


9,000.00


8,373.95


626.05


51


Highway


Commissioners Salaries


400.00


400.00


General Relief-Administration


6,200.00


6,199.55


.45


General Relief-Aid


8,771.50


8,745.04


26.46


Other Cities and Towns


3,500.00


3,418.17


81.83


Disability Assistance


6,062.75


5,907.84


154.91


Old Age Assistance


56,430.56


56,430.56


Aid to Dependent Children


18,015.00


18,015.00


Veterans' Benefits


7,000.00


5,173.99


1,826.01


Schools


226,373.00


226,367.23


5.77


School Lunch


53,370.50


44,344.98


9,025.52


Vocational Schools


5,000.00


2,599.41


2,400.59


School Construction Loan


76,708.21


73,885.09


2,823.12


Building Plans


and Specifications


6,124.63


6,124.63


Stadium Maintenance


700.00


699.65


.35


Stadium Water Installation


838.00


796.54


41.46


Athletics


4,538.15


3,503.33


1,034.82


School Committee Salaries


225.00


225.00


...


Library


2,639.19


2,610.67


28.52


Park Department


509.00


488.31


20.69


Memorial Day


500.00


496.71


3.29


County Aid to Agriculture


50.00


50.00


Stationery and Printing


2,000.00


1,617.75


382.25


Land Court Costs


300.00


218.03


81.97


Blanket Policy Insurance


666.77


666.77


Boundary Stone


50.00


15.54


34.46


Care of Cemeteries


400.00


400.00


Water Department


23,901.03


23,810.34


90.69


Water Construction Loan


142,234.80


108,885.73


32,589.07


Hydrant Snow Removal


1,000.00


300.00


700.00


Addition to Water


Department Building


17,000.00


17,000.00


Water Commissioners


Salaries


400.00


400.00


Interest on Temporary Loans ..


500.00


.......


...


Transferred to:


Rubbish Collection


2,000.00


Water Department ......


3,436.77


Dog Officer Expense ..


159.50


General Relief-Aid


....


700.00


Blanket


Insurance Policy ......


666.77


$3,036.96


$6,963.04


...


. .


500.00


Reserve Fund


10,000.00


..


·


52


REPORT OF AN AUDIT of THE ACCOUNTS OF THE TOWN OF TEWKSBURY For the Period from May 25, 1952 to October 19, 1953


Made in Accordance with the Provisions of Chapter 44, General Laws January 12, 1954


THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation Division of Accounts State House, Boston 33 WILLIAM A. SCHAN, COMMISSIONER


HERMAN B. DINE, DIRECTOR OF ACCOUNTS


To the Board of Selectmen Mr. Joseph J. Whelan, Chairman Tewksbury, Massachusetts


January 12, 1954


Gentlemen:


I submit herewith my report of an audit of the books and ac- counts of the town of Tewksbury for the period from May 25, 1952 to October 19, 1953, made in accordance with the provisions of Chap- ter 44, General Laws. This is in the form of a report made to me by Mr. William Schwartz, Assistant Director of Accounts.


Very truly yours, HERMAN B. DINE Director of Accounts


HBD:ED


Mr. Herman B. Dine 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 May 25, 1952, the date of the previous examination, to October 19, 1953, the following report being submitted thereon:


53


An examination and verification was made of the recorded finan- cial transactions of the town as shown on the books of the depart- ments receiving or disbursing money for the town or committing bills for collection.


The books and accounts of the town auditor were examined. The ledger accounts were analyzed, the receipts as recorded were checked with the treasurer's record of receipts, the recorded pay- ments were compared with the treasury warrants and the treasurer's books, and the appropriation ledger accounts were checked with the appropriations, transfers, and loan authorizations voted by the town as listed from the town clerk's record of town meetings. A balance sheet, which is appended to this report, was prepared showing the financial condition of the town on October 19, 1953.


It is recommended that the classification book of receipts and expenditures, installed as part of the uniform system of accounts adopted by vote of the town, be kept up to date at all times.


The books and accounts of the treasurer were examined and checked in detail. The footings of the cash book were proved, the recorded receipts were checked with the records of the several de- partments making payments to the treasurer, the disbursements were compared with the treasury warrants approved by the board of selectmen, and the cash balance on October 19, 1953 was proved by reconciliation of the bank balances with statements furnished by the banks of deposit and by actual count of the cash in the office.


The payments of maturing debt and interest were checked with the amounts falling due and with the cancelled securities and cou- pons on file.


The transactions of the several trust and investment funds in the custody of the town treasurer were verified, and the securities and savings bank books representing the investment of these funds were personally examined and listed.


The records of payroll deductions for Federal taxes, the county retirement system, and the Massachusetts Hospital Service, Inc., were examined and checked with the treasurer's record of receipts, and the balances of deductions in the general treasury on October 19, 1953 were listed and proved with the auditor's ledger.


The records of tax titles and tax possessions held by the town were examined and checked in detail. The taxes transferred to the tax title accounts were checked with the collector's records, the sales of tax titles as lands of low value and the sales of tax possessions were checked with the treasurer's cash book, the foreclosures were verified, and the tax titles and tax possessions on hand were listed and compared with the records at the Registry of Deeds.


54


The books and accounts of the town collector were examined and checked in detail. The taxes and motor vehicle and trailer excise outstanding according to the previous examination, as well as all subsequent commitment lists, were audited and proved to the war- rants issued for their collection .. The recorded receipts were checked with the payments to the treasurer and with the auditor's books, the abatements as recorded were compared with the assessor's records of abatements granted, and the outstanding accounts were listed and reconciled with the auditor's controlling accounts.


The commitments of departmental accounts receivable to the town collector were checked with the records in the departments in which they originated. The recorded receipts were checked with the payments to the treasurer and with the auditor's ledger, the abatements as recorded were compared with the records of the departments authorized to grant abatements, and the outstanding accounts were listed and proved.


The collector's cash balance on October 19, 1953 was proved 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 outstanding accounts were further verified 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.


Attention of the collector is called to the provisions of Section 2, Chapter 60, General Laws, which states "he shall, once in each week or oftener, pay over to the treasurer all money received by him during the preceding week or lesser period on account of taxes and interest."


It is also recommended that the collector proceed to effect prompt settlement of all the delinquent tax and excise accounts which date back to 1948.


The records of licenses and permits issued by the selectmen were examined and checked, the payments to the treasurer being verified.


The financial transactions of the town clerk were examined. The receipts for dog, hunting and fishing, and town licenses, together with gasoline storage renewals, were checked with the records of licenses issued and with the applications on file. The payments to the Division of Fisheries and Game and to the town treasurer were verified, and the cash balance on October 19, 1953 was proved 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.




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