Town of Tewksbury annual report 1963-1967, Part 10

Author: Tewksbury (Mass.)
Publication date: 1963
Publisher: Tewksbury (Mass.)
Number of Pages: 956


USA > Massachusetts > Middlesex County > Tewksbury > Town of Tewksbury annual report 1963-1967 > Part 10


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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- Rink Materials


250.00


245.00


5.00


Little League Equipment


2,800.00


2,787.10


12.90


Little League Franchise


500.00


500.00


Little League Backstop


500.00


480.00


20.00


Little League Fences


400.00


391.72


8.28


Town Boundaries


600.00


600.00


County Aid to Agriculture


300.00


251.00


49.00


Unpaid Bills


1,671.14


1,971.14


*300.00


Veterans Quarters Rental - 1962


300.00


150.00


150.00


Court Decrees


2,838.96


2,838.96


Stationery & Printing


4,000.00


3,767.38


232.62


Insurance Premiums


14,950.32


14,525.71


424.61


Industrial Commission


3,156.23


235.31


2,920.92


Industrial Comm. - Travel


367.60


367.60


Memorial Day


800.00


799.49


.51


D.A.V. Quarters Rental


600.00


450.00


150.00


Reserve Fund


38,000.00


** 37,915.25


84.75


Tax Title Land Costs


2,534.37


2,534.37


Gift Land Taxes


21.60


21.60


Land Takings - Unpaid Taxes


2,400.00


2,400.00


League of Cities & Towns


318.04


318.04


119


Auditor's Report ... continued


Appropriation


Available


Expended


Balance


Town Government Study


500.00


68.75


431.25


Building Laws Revision


100.00


65.03


34.97


Sanitary Dump Fill


700.00


700.00


Land Takings


151.00


151.00


Tailings


623.50


623.50


Cemeteries


1,000.00


989.34


10.66


Water - Salaries


33,885.79


33,883.37


2.42


Water - Operating


26,000.00


25,909.01


90.99


Water - Outlay


2,868.00


2,300.00


568.00


Water - Travel


100.00


100.00


Water - Installations


75,000.00


74,117.54


882.46


Water - Guarantee Deposits


86,456.09


85,106.84


1,349.25


Hydrant Snow Removal


500.00


313.31


186.69


Shawsheen St. Pipe Relocation


2,344.49


415.59


1,928.90


Water Well - 1962


114,148.08


94,492.41


19,655.67


Water Engineering Services


4,500.00


1,716.85


2,783.15


Water Well Field Survey


1,939.13


1,939.13


Maturing Debt


320,000.00


320,000.00


Interest - Bond Issues


138,866.50


138,866.50


Interest - Temporary Loans


7,500.00


4,502.90


2,997.10


*Debit Balance


** Transferred to:


Selectmen - Operating


$


1,900.00


Police - Traffic Officer


220.00


Police - Clerk


160.00


Police - Holidays


120.12


Police - Vacations


1,449.84


Police - Overtime


2,150.00


Police - Equipment Maintenance


350.00


Police - Gas, Oil, Tires


500.00


Police - Telephone


150.29


Police - Travel


50.00


Police - Office Equipment


145.00


Fire - Salaries


5,000.00


Tree - Operating


700.00


Sealer of Weights - Operating


50.00


Wire Inspector - Salaries


750.00


Wire Inspector - Operating


78.00


Mosquito Control


3,067.00


Mental Health Clinic


1,600.00


Snow and Ice Control


5,100.00


Veterans' Benefits - Operating


14,000.00


Parks - Operating


75.00


County Aid to Agriculture


300.00


TRUST AND INVESTMENT FUNDS


Cash and Securities in Custody of Town Treas. $ 145,308.94 Foster School Fund $ 2,074.47


120


Auditor's Report . . . continued


Pierce Essay Fund


189.38


Cemetery Perpetual Care Fund


2,488.55


Municipal Bldg. Insurance Fund 250th Anniversary Fund


643.60


Stabilization Fund


136,160.83


$ 145,308.94


DEBT ACCOUNTS


Net Funded or Fixed Debt


$ 4,720,000.00


Water Construction Loan - 1951


$ 1,052,000.00


Water Well Loan - 1956


40,000.00


Water Well Loan - 1962


122,000.00


School Construction Loan - 1951


326,000.00


School Construction Loan- 1956


405,000.00


School Construction Loan - 1958


1,050,000.00


School Construction Loan - 1962


1,725,000.00


$ 4,720,000.00


DEBT OUTSTANDING DECEMBER 31, 1963


General Debt Inside the Debt Limit


.$ 466,000.00


General Debt Outside the Debt Limit


4,254,000.00


$ 4,720,000.00


DETAIL OF DEBT OUTSIDE THE DEBT LIMIT


School Project - Chap. 645, Acts of 1948


$ 3,040,000.00


Water Project - Chap. 61, Acts of 1951


702,000.00


Water Project - Gen. Laws, Ter. Ed., Chap. 44


512,000.00


$ 4,254,000.00


STATEMENT OF TOWN DEBT DECEMBER 31, 1963


STATEMENT OF INTEREST DECEMBER 31, 1963


1964


$315,000.00


1964


$129,969.50


1965


$315,000.00


1965


$121,222.50


1966


$315,000.00


1966


$112,475.50


1967


$305,000.00


1967


$103,873.50


1968


$305,000.00


1968


$ 95,416.50


1969


$305,000.00


1969


$ 86,959.50


1970


$304,000.00


1970


$ 78,502.50


1971


$304,000.00


1971


$ 70,067.50


1972


$258,000.00


1972


$ 61,715.00


1973


$258,000.00


1973


$ 54,325.00


1974


$255,000.00


1974


$ 46,980.00


1975


$253,000.00


1975


$ 39,710.00


1976


$253,000.00


1976


$ 32,470.00


1977


$223,000.00


1977


$ 25,650.00


1978


$218,000.00


1978


$ 19,325.00


1979


$148,000.00


1979


$ 13,075.00


1980


$148,000.00


1980


$ 8,925.00


1981


$148,000.00


1981


$ 4,775.00


1982


$ 90,000.00


1982


$ 1,350.00


$4,720,000.00


$1,106,787.00


121


3,752.11


BALANCE SHEET - DECEMBER 31, 1963


REVENUE ACCOUNTS


LIABILITIES AND RESERVES


CASH:


General


$510,427.43


Petty Advances:


Collector $ 75.00


CREDIT UNION DED. 208.00


TAX TITLE REDEMPTION DEPOSITS


1,675.28


TAX POSSESSIONS SALE DEPOSITS


150.00


Levy of 1951:


Personal


$ 7.92


Levy of 1952: Poll


4.00


Personal


5.20


Levy of 1953:


1951


$ 7.92


1952


9.20


1953


10.26


Poll


4.00


1954


131.60


Personal


127.60


1957


1,797.60


Levy of 1955:


1958


2,147.56


Personal


211.70


1960


4,355.97


Levy of 1956:


1961


4,496.27


Poll


2.00


Personal


208.50


Real


332.95


EMPL. INSUR. DED. $ 6,089.79


BOND DEDUCTIONS 355.50


Welfare 50.00


$ 125.00


ACCOUNTS RECEIVABLE:


Taxes:


122


DOG LICENSES


18.75


EXCESS & DEFICIENCY


$296,296.77


OVERLAY RESERVED FOR ABATEMENTS:


Personal


10.26


Levy of 1954:


Poll


6.00


1962


2,943.66


$ 15,900.04


Levy of 1957:


Poll


6.00


Personal


138.70


Real


475.55


Levy of 1958:


Poll


8.00


Personal


83.46


Real


351.55


Levy of 1959:


Poll


52.00


Personal


124.60


Real


641.70


Levy of 1960:


Poll


64.00


Personal


211.65


Real


1,971.64


Levy of 1961:


Poll


164.00


Personal


215.00


Real


4,662.06


Levy of 1962:


Poll


220.00


Personal


620.16


Real


11,054.89


Levy of 1963:


Poll


418.00


Personal


2,187.00


Real


66,494.23


OVERLAY SURPLUS


$ 6,152.05


REVENUE RESERVED UNTIL COLLECTED:


Motor Vehicle Excise $ 93,255.13


Departmental 15,599.09


Tax Titles & Possessions 41,506.28


Farm Animal Excise


1.25


Highways


80,162.64


Water


45,851.43


$276,375.82


123


$ 91,084.32


FARM ANIMAL EXCISE 1963 $ 1.25 RESERVED FOR PETTY CASH:


$ 125.00


MOTOR VEHICLE EXCISE:


1949


$ 37.19


1950


50.78


1952


12.91


1953


55.64


1954


89.14


1955


167.47


1956


211.84


1957


650.82


Highway Mach. Fund


7,516.22


Traffic Safety Signs


1,038.30


North St. Drain


2,244.12


1960


3,117.27


1961


5,013.27


1962


9,662.69


1963


71,062.09


$ 93,255.13


TAX TITLES & POSSESSIONS:


Titles $ 38,409.30


Possessions 4,249.99


$ 42,659.29


DEPARTMENTAL:


Welfare:


State $ 2,814.40


Old Age Assistance:


Cities and Towns 698.14


UNEXPENDED BALANCES CARRIED FOWARD:


Collector - Alarm $ 130.50


Planning Board Deposits 7,618.00


Civil Defense - Outlay 3,371.75


Health - Rubbish Collection 2,858.08


Chap. 90 - Const. - 1963


39,122.87


1958


1,366.23


1959


1,757.79


Main St. Sidewalk


1,000.00


Patten Rd. Resurfacing 18,950.64


Schools - Operating 1,216.85


School Lunch 9,480.32


Public Law 874 27,416.14


Athletics & Band 3,516.70


Jr. High School Const. 109,810.29


Disability Assist. Recoveries


832.96


Old Age Recoveries 3,589.45


Industrial Comm. - Operating . 2,920.92


Industrial Comm. - Travel


367.60


Town Govt. Study Comm.


431.25


124


Aid to Dependent Children: State 5,873.14


Veterans' Benefits:


State 6,213.41


Bldg. Laws Revision Comm. 34.97


Tailings 623.50


Water Guarantee Deposits 1,349.25


Shawsheen St. Pipe Relocation 1,928.90


Water Well - 1962 19,655.67


Water Engineering Services 2,783.15


HIGHWAYS:


State


$ 60,916.76


County


19,245.88


$269,808.40


FEDERAL GRANTS:


Disability Assistance:


Aid


$ 385.41


Administration


743.46


1961


12.50


1962


160.50


1963


1,459.93


$ 45,851.43


UNDERESTIMATES:


Overlay - 1956


$ 66.60


Overlay - 1959


95.90


Overlay - 1963


10,935.88


County Tax - 1963


111.55


State Parks - 1963


721.50


Registrars - Oper.


75.50


Unpaid Bills


300.00


Administration


111.37


$ 12,306.93


$ 18,164.06


$891,472.51


$891,472.51


Rates


$ 44,095.65


Liens:


1960


122.85


125


Old Age Assistance:


Aid


12,158.58


Administration 1,940.68


Aid to Dependent Children:


Aid


531.71


Administration


1,539.12


Medical Aid to Aged:


Aid


753.73


$ 80,162.64


WATER:


$ 15,599.09


REPORT OF THE TOWN GOVERNMENT COMMITTEE


Article 33 of the Annual Town Meeting, 1963 - "Voted to instruct the Selectmen to appoint a commit- tee of 9, two (2) from each precinct and three (3) members-at-large, to serve without pay, to study the vari- ous forms of Town Government. Said committee to present their findings and to make recommendations at the next Annual Town Meeting and to raise and appropriate the sum of $500.00 to cover the expenses of car- rying out this article. Said commit- tee to be appointed within one calen- dar month following the acceptance of this article." Voted to adopt Ar- ticle 33 as amended, 4-4-63.


Your Town Government Commit- tee was established by a vote of the Town under the above article at the 1963 Annual Town Meeting, and in accordance with this vote, the Select- men appointed the following mem- bers: Mr. Tremblay, Mr. Kelley, Mr. Chandler, Mr. Hunter, Mr. Kilpatrick, Mr. Plunkett, Mr. Amiot, Mrs. An- derson and Mrs. Corliss. At the or- ganizational meeting of the commit- tee, Mr. Lewis Tremblay was elect- ed Chairman; Mr. Kilpatrick, Vice- Chairman; Mrs. Anderson, Treasurer; and Mr. Kelley, Secretary. At a later date, the committee was informed by the Board of Selectmen that they had accepted the resignation of Mr. Kil- patrick with regret. Mr. Al Shamas was appointed in his place.


The committee at an early date, decided it was empowered to study the Town Meeting, the Town By- Laws and the various administrative forms of Town Government. This interpretation was subsequently af- firmed by the Town Counsel.


The committee held six (6) hear- ings, three (3) Public Hearings, one (1) with the Selectmen, one (1) with the Finance Committee and one (1) with all other elected officials. The purpose of these hearings was to allow officials and interested resi- dents of the town, an opportunity to bring before the committee, any ideas they had on Town By-Laws,


Town Meetings or the Town Govern- ment. The hearings with the Town officials were well attended, the Pub- lic Hearings were not.


The following problem areas are applicable to our form of Govern- ment: (1) Present form, no central control. (2) Lack of full time author- itative town representative. (3) Lack of full time administrative head for the Board of Health and the Board of Selectmen. (4) Lack of central pur- chasing. (5) Lack of interdepartmen- tal coordination. (6) Lack of central over-all planning. (7) The amount of time required to conduct business at a Town Meeting and an absence of a clear understanding of the content of the Meeting.


Many suggestions were made at hearings to make the warrant more effective and to improve the Town Meeting. These suggestions were studied by the committee and articles have been placed in the warrant for consideration by the voters.


Several forms of administrative Town Government consisting of Town Manager, Comptroller, Consol- idated Public Works, Representative Town Meeting and Executive Secre- tary form, were studied and dis- cussed.


The recommendations of the Gov- ernment Committee are for the ac- ceptance of the Executive Secretary form of Administrative Town Gov- ernment for the following reasons:


(1) No legislative action is required to adopt this form of govern- ment; is either accepted by By- Law or by vote at a Town Meet- ing.


(2) If this form is not satisfactory, it can be quickly changed with- out legislative action.


(3) It meets an existing need in Town by providing a full time administrative head for the vari- ous functions of the Board of Selectmen.


(4) It is readily adaptable to meet- ing the changing needs of the


126


Town Government Committee ... continued


Town without legislative action . Selectmen can act as various boards by vote of a Town Meet- ing called for that purpose, at least 60 days before the Annual Town Meeting, if the voters so desire.


(5) Transition can be made from the multiple board form to a strong Selectmen form in an orderly manner.


(6) With a year's experience under this form, the Selectmen can evaluate the need for more con- trol and recommend changes to the voters.


(7) Adequate liaison by the differ- ent boards and departments could be easily maintained.


(8) Complaints and inquiries by res- idents can be resolved in one office by the Executive Secre- tary, channeling and following up their problems.


(9) Selectmen will be better pre- pared to inform the Town in all matters.


(10) Elected officials will still make decisions and these can be judged by the people when in- cumbents run for re-election.


(11) Central planning and purchas- ing can be delegated to the Executive Secretary, if the vot- ers so desire.


(12) Additional cost is solely the sal- ary of an Executive Secretary.


(13) Mutual use of equipment and manpower could be sought by the Selectmen and if not ob- tained, the townspeople could vote to have the Selectmen act in place of reluctant boards in subsequent meeting.


(14) Other departments, with the ap- proval of the Selectmen and the elected official of the other de- partments, can use the Execu- tive Secretary.


(15) Each community has its own peculiar problems. A form of government that works well in one town fails in another. An


Executive Secretary is extreme- ly flexible and lends itself to study and experimentation.


(16) Routine problems can be dele- gated by the Selectmen to the Executive Secretary and they could spend more time on exec- utive policy.


(17) This form recognizes the reluc- tance to change the historical form, but has the potential of correcting the present ills.


(18) Retains the economical features of the present form and a capa- city for correcting faults.


(19) Allows board participation to a greater degree than any other form except the present form.


(20) Board of Selectmen can insure compliance of By-Laws by del- egating enforcement to the Sec- retary.


(21) Selectmen will be sufficiently staffed to more effectively per- form their various functions.


(22) Selectmen can act as various boards in the following manner: Appoint Assessors, Chapter 41, Section 25; Act as Board of Health, Chapter 41, Section 21; Act as Board of Public Welfare, Chapter 41, Section 21; Act as Board of Public Works, Chapter 41, Section 21; Appoint Tree Warden, Chapter 41, Section 21; Appoint Supt. of Streets, Chap- ter 41, Section 21; Abolish Board of Highway Commissioners, See Section 66, Chapter 41. For the most part these changes would become effective when voted and would have to be in effect for three (3) years before they could be rescinded.


The Executive Secretary form of administrative town government may be established in Tewksbury by a vote of the people at the Town Meet- ing.


"A town may, by vote or By-Law, authorize and empower the Select- men to appoint an Executive Secre- tary who may be appointed by them


127


Town Government Committee .. . continued


for a term of one or three years and to remove him at their discretion. An Executive Secretary, appointed un- der the provisions of this section, shall be sworn to the faithful per- formance of his duties. During the time that he holds office, he shall hold no elective town office, but he may be appointed by the Selectmen or, with their approval, by any other town officer, board, committee or commission, to any other town office or position consistent with his office. He shall receive such aggregate com- pensation, not exceeding the amount appropriated therefor, as the Select- men may determine. He shall act by and for the Selectmen in any matter which they may assign to him re- lating to the administration of the affairs of the town or of any town office or department under their su- pervision and control, or, with the approval of the Selectmen, may per- form such other duties as may be re- quested of him by any other town officer, board, committee or commis- sion." (Chapter 41, Section 23A - 1956, 145).


The Committee recommends that the Selectmen implement the Execu- tive Secretary form of government by delegating to him the following responsibilities:


Delegated Powers:


(1) Give authority to carry out poli- cies and directives of the Select- men.


(2) Authorized to make recommen- dations to the Selectmen with regard to matters coming within their jurisdiction.


(3) Authorized to inform himself regarding the responsibilities, activities and expenditures of all departments.


(4) Authorized to advise such de- partments how coordination of their work and services can be better achieved.


(5) Authorized to supervise the pre- paration of the annual requests


for appropriations for depart- ments falling under the jurisdic- tion of the Selectmen.


(6) Authorized to supervise the mainteance and use of all machi- nery, equipment, and supplies of departments falling under the jurisdiction of the Board of Se- lectmen and permitted to re- quire the assignment and re- assignment of such machinery, equipment, or supplies between such department.


(7) Authorized to review appropria- tions for such departments and recommendations pertaining thereto, to the Selectmen.


(8) To supervise the carrying out of the directives and policies of the Board of Selectmen.


(9) To act as liaison officer between the Board of Selectmen and other boards and officials of the Town.


(10) Carry out such other administra- tive tasks as might from time to time, be delegated to him by the Board of Selectmen.


(11) Authorized to act as agent or administrative assistant to the Industrial Committee.


The Committee recommends that the following Job Specifications should be considered when inter- viewing applicants for the position of Executive Secretary.


(1) Public administrative training and experience.


(2) Accounting background.


The Committee further recom- mends to the Board of Selectmen that the following be specifically ex- cluded when initially considering applicants:


(a) Members of this Committee.


(b) Members of the Personnel Board.


(c) Members of the Bd. of Selectmen.


LEWIS TREMBLAY, Chr. Town Government Comm.


128


REPORT OF TOWN COUNSEL


Board of Selectmen Town Hall Tewksbury, Mass.


Gentlemen:


This is my report as Town Counsel for the year 1963.


The spot-zoning case involving the Garabedian property in No. Tewks- bury which was pending in the Superior Court at the end of 1962 was decided in favor of the Town and the intervenor land owner. This has re- cently been appealed to the Supreme Judicial Court by the Petitioners and will be argued some time this year. Every re-zoning case involves challenge of this nature and it is very difficult to estimate the outcome of such cases. I believe this is the first case in Tewksbury involving an at- tack upon a vote taken under an amendment to the zoning by-law. This is the only zoning case of any moment still pending. Two other re- straining orders were secured in- volving parking space around resi- dential buildings.


In the land damage class of cases, the three listed last year at the North Street well field are still pending and all of the claims at the so-called Allen well field site are also pending.


Two matters of grave interest to the Town were heard by the courts during 1963, namely the action con- cerning the vote to equalize the pay between the Fire Department and the Police Department and the so- called dump case.


The first matter was heard in Cam- bridge on an Agreed Statement of Facts and it was determined that the section of the personnel by-law as to amendments is to be up-held. This indicates that all departments and


department heads and those interest- ed in wages and hours must be care- ful to comply with this section before any vote at the town meeting. The case of prime interest to the people of Tewksbury during 1963 is the one concerning the action against the town by the State Department of Public Health, involving the dump.


This matter was contested by your town officials over a period of three weeks of trial, but as yet no determi- nation by the Court has been made. Apparently the State Department's position is that no open-face dumps can be maintained in Massachusetts without the creation of a nuisance and the department seeks to compel all towns to institute a sanitary land fill, although conservatively it has been estimated that this will cost the town from $15,000 to $25,000 more than its present cost after a period of a few years. At the conclusion of the trial the Court expressed its opinion verbally that the present operation of the dump is as prudent and reas- onable as any open-face burning dump can be but raised the question of whether or not the State Depart- ment can close any such dump, des- pite any precautions taken in its operation.


I have attempted to be available for conferences with your Board and several Town Boards and Commit- tees upon request. Total amount paid to your Town Counsel for Court appearances, opinions and confer- ences, $3,428.95.


This does not include Court fees or other disbursements for services of Writs or summoning of witnesses.


Respectfully submitted, WARREN W. ALLGROVE Town Counsel


129


STATE AUDIT REPORT


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 August 1, 1961 to July 22, 196 ?. made in accordance with the provisions of Chapter 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, ARTHUR H. MacKINNON Director of Accounts


Mr. Arthur H. Mackinnon Director of Accounts Department of Corporations and Taxation Boston, Massachusetts


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 August 1, 1961, the date of the previous examination, to July 22, 1953, 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 sending out bills for collection were examined, checked, and verified.


The books and accounts of the town auditor were examined and checked. The receipts, as recorded, were checked with the available departmental records and with the treasurer's books, while the payments were compared with the treasury warrants authorizing disbursement of town funds. The appropriations, loan authorizations, and transfers, as entered on the ledger, were checked with the town clerk's records of town meeting votes and with the finance committee's authorizations of transfers from the reserve fund. The general and appropriation ledger accounts were analyzed, the necessary adjusting entries resulting from the audit were made, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on July 22, 1963.


The books and accounts of the town treasurer were examined and checked. The recorded receipts were analyzed and checked with the records in the various departments collecting money for the town, as well as with


130


State Audit Report . . continued


other sources from which money was paid into the town treasury, while the payments were compared with the selectmen's warrants and with the auditor's books.


The cash balance on July 22, 1963 was proved by reconciliation of the bank balances with statements furnished by the banks of deposit, by verifi- cation of the United States Treasury bills held in safekeeping at a bank, and by actual count of the cash in the office.


The payments on account of maturing debt and interest were verified with the amounts falling due. The cancelled bonds and coupons on file were checked, and the outstanding bonds and coupons were listed and proved with the balance on deposit for their payments.


The records of payroll deductions for Federal and State taxes, the county retirement system, group insurance, purchase of savings bonds, United Fund, and the credit union were examined and checked with the treasurer's record of receipts. The payments to the proper agencies were verified, and the balances in the general treasury on July 22, 1963 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. The additions to the tax title account were checked with the collector's records, the redemptions and sales were verified, and the tax titles and tax possessions on hand were listed and checked with the records at the Registry of Deeds.


The savings bank books representing the investment of the several trust and investment funds in the custody of the town treasurer were examined and listed, the income and withdrawals being proved.


The books and accounts of the town collector were examined and checked. The poll and property taxes and motor vehicle and trailer excise outstanding at the time of the previous examination, as well as all subse- quent commitments, were audited and reconciled with the assessors' war- rants. The payments to the treasurer were checked with the treasurer's cash book, the recorded abatements were compared with the assessors' records of abatements granted, the transfers to the tax title account were verified by comparison with the treasurer's records of tax titles held by the town, and the outstanding accounts were listed and reconciled with the town auditor's ledger controls.




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