Town of Westford annual report 1937-1941, Part 27

Author: Westford (Mass.)
Publication date: 1937
Publisher: Westford (Mass.)
Number of Pages: 812


USA > Massachusetts > Middlesex County > Westford > Town of Westford annual report 1937-1941 > Part 27


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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172


691


Scattering


1


0


0


0


1


Blanks


98


162


42


249


551


22


TRUSTEE OF J. V. FLETCHER LIBRARY


William C. Roudenbush


301


166


82


244


793


Scattering


2


0


0


1


3


Blanks


48


126


19


171


364


CEMETERY COMMISSIONER


Axel G. Lundberg


288


147


86


231


752


Scattering


0


0


0


1


1


Blanks


63


145


15


184


407


BOARD OF HEALTH


Cyril A. Blaney


130


192


47


303


672


Ralph K. Coleman


194


78


49


88


409


Scattering


5


2


0


0


7


Blanks


22


20


5


25


72


TREE WARDEN


Harry L. Nesmith


296


177


83


261


817


Scattering


0


1


0


3


4


Blanks


55


114


18


152


339


A true record attest :


CHARLES L. HILDRETH,


Town Clerk.


23


ANNUAL TOWN MEETING, FEBRUARY 19, 1940


At a legai meeting of the inhabitants of the Town of Westford, qualified by law to vote in Town affairs, held at the Town House, Monday, February 19, 1940, at one o'clock P. M., the following business was transacted:


Roger H. Hildreth, Town Moderator, called the meeting to order.


Charles L. Hildreth, Town Clerk, being absent on account of illness, Alice A. Hildreth, Assistant Town Clerk, acted as Clerk


Rev. Ambrose D. Walker of St. Catherine's Church offered prayer.


Voted to dispense with the reading of the Warrant.


Article 1. Voted that the reports of the Finance Committee, other Committees, Boards and Officers be accepted as printed.


Article 2. Voted that the compensation of the Town Officers be as follows: Selectmen, Chairman $150.00; other two members $125.00 each; Board of Public Welfare, Chairman $20.00; other two members $10.00 each; Town Treasurer $550.00; Town Clerk $100.00; Collector of Taxes .75 of 1% of the amount collected; Tree Warden $.53 per hour; Assessors $4.50 per day of eight hours; Registrars and Assistant Regis- trars of Voters $4.50 per day of eight hours for listing as required by law.


Article 3. Voted that under this Article each item be considered separately.


1. Voted that the sum of $7,175.00 be appropriated for General Government to be divided as follows: Selectmen $550.00; License Ex- penses $50.00; Town Treasurer $900.00; Town Accountant $875.00; Assessors $1,200.00; Tax Collector $1,600.00; Town Counsel $200.00; Town Clerk $400.00; Election and Registration $1,400.00.


Voted that the sum of $1,700.00 be appropriated for the Town 2. Hall.


Voted unanimously to take up Article 22 next.


Article 22. Voted that the Selectmen be authorized to purchase an automobile from the appropriation for the Police Department and to turn in the old car for an allowance to be applied to the purchase of the new car.


24


Article 3.


3. Voted that the sum of $5,546.00 be appropriated for the Police Department and that the sum of $100.00 be appropriated for Safety Signs.


4. Voted that the sum of $4,000.00 be appropriated for the Fire Department.


Voted unanimously to take up Article 11 next.


Article 11. Voted to dismiss Article 11, which was an Article rela- tive to an additional hydrant on Pleasant street.


Article 3.


5. Voted that the sum of $3,185.00 be appropriated for Hydrants.


6. Voted that the sum of $125.00 be appropriated to defray the ex- penses and compensation of the Sealer of Weights and Measures.


7. Voted that the sum of $75.00 be appropriated to defray the expenses and compensation of the Fish and Game Warden.


8. Voted that the sum of $1,000.000 be appropriated to defray the expenses of Fighting Forest Fires.


9. Voted that the sum of $200.00 be appropriated to defray the expenses of the Maintenance of the Town Forest.


10. Voted that the sum of $250.00 be appropriated to defray the expenses of the Tree Warden.


11. A motion that the sum of $1,737.19 be appropriated to defray the expenses of the Moth Department was lost.


Voted that the sum of $900.00 be appropriated to be used by the Moth Department for its general purposes and for the purchase of an inverted type tank filler suitable for the Town sprayer.


12. Voted that the sum of $3,875.00 be appropriated for the Health Department, to be divided as follows: $3,500.00 for General Expenses and $375.00 for Milk furnished underweight and undernourished children.


13. Voted that the sum of $150.00 be appropriated to defray the expenses and compensation of the Cattle Inspector.


14. Voted that the sum of $10,250.00 be appropriated for Chapter 81 roads.


Voted that the sum of $1,000.00 be appropriated for Town Roads.


25


Voted that the sum of $3,000.00 be appropriated for Snow and Ice Removal.


Voted that the sum of $3,000.00 be appropriated for the Maintenance o' Existing State and County Aid Roads on condition that like amounts be contributed by either or both the State and County, respectively, to be used in conjunction therewith.


Voted that the sum of $1,000.00 be appropriated for Repairs on the Groton Road, on condition that like amounts or more be con- tributed by the State and County, respectively, to be used in conjunc- tion therewith.


15. Voted that the sum of $36,000.00 be appropriated for the Wel- fare Department to be divided as follows: Temporary Aid and Infirmary $16,000.00; Aid to Dependent Children $5,000.00; Old Age Assistance $15,000.00.


16. Voted that the sum of $6,000.00 be appropriated for Soldiers' Benefits.


17. Voted that the sum of $65,000.00 be appropriated for the School Department.


18. Voted that the sum of $400.00 be appropriated for Vocational Tuition.


19. Voted that the sum of $2,200.00 and the receipts from Dog Licenses in 1939 be appropriated for the expenses of the Public Library and its branches.


20. Voted that the sum of $200.00 be appropriated for the Care of the Common.


21. Voted that the sum of $250.00 be appropriated to defray the expenses of Commemorating Memorial Day.


22. Voted that the sum of $500.00 be appropriated to defray the expense of publishing and distributing the Town Reports.


23. Voted that the sum of $1,300.00 be appropriated for Compensa- tion Insurance.


24. Voted that the sum of $1,000.00 be appropriated for Fire In- surance.


25. Voted that the sum of $9,500.00 be appropriated for General Loans.


26. Voted that the sum of $1,185.37 be appropriated for Interest on General Loans.


27. Voted that the sum of $400.00 be appropriated for Interest on Revenue Loans.


26


28. Voted that the sum of $1,900.00 be appropriated for the Care of the Cemeteries.


Voted unanimously to take up Article 14 next.


Article 14. Voted that under this Article each item be considered separately.


Voted to install one additional light on Prescott Street.


Voted to dismiss the item relative to installing five lights on Tyngsboro Road.


Voted to dismiss the item relative to installing nine lights on West Street.


Voted to dismiss the item relative to installing two lights on Hartford Road.


Voted to dismiss the item relative to installing one light on Carlisle Road.


Article 3.


29. Voted that the sum of $6,930.00 be appropriated for Street Lights.


30. Voted that the sum of $3,000.00 be appropriated in accordance with the Provisions of Chapter 40 of the General Laws as a Reserve Fund.


31. A motion was made that the sum of $1,966.91 be appropriated for Bills Outstanding December 31, 1939, to be divided as follows: License Expenses $7.00; Town Hall $17.43; Police Department $34.12; Fire Department $221.89; Forest Fires $36.42; Moth Department $30.00; Soldiers' Benefits $30.00; Health Department $5.75; Street Lights $0.77; Welfare Department $1,067.68; Old Age Assistance $76.25; Aid to De- pendent Children $17.25; Compensation Insurance $8.35; Old Age Assist- ance $414.00.


Voted to divide item 31.


A motion that the item of $414.00 for Old Age Assistance be paid was lost.


Voted that the sum of $344.00 be appropriated for Old Age As- sistance.


Voted that the sum of $1,552.91 be appropriated for Bills Out- standing December 31, 1939, to be divided as follows: License Expenses $7.00; Town Hall $17.43; Police Department $34.12; Fire Department $221.89; Forest Fires $36.42; Moth Department $30.00; Soldiers' Bene- fits $30.00; Health Department $5.75; Street Lights $0.77; Welfare Department $1,067.68; Old Age Assistance $76.25; Aid to Dependent Children $17.25; Compensation Insurance $8.35.


27


Article 4. Voted unanimously that the Town Treasurer, with the approval of the Selectmen, be and hereby is authorized to borrow money from time to time in anticipation of the revenue of the financial year beginning January 1, 1940, and to issue a note or notes therefor, payable within one year, and to renew any note or notes as may be given for a period of less than one year in accordance with Section 17, Chapter 44, of the General Laws.


Article 5. Voted unanimously that the sum of $1,000.000 be appro- priated, this being the Town's share of the principal of the Middlesex County Tuberculosis Hospital Founding Loan, Acts of 1932 bonds maturing in 1940, and that a further sum of $106.25 be and hereby is appropriated on account of interest and other charges on account thereof. That a further sum of $1,272.07 be and hereby is appropriated for the Town's share of the net cost of care, maintenance, and repairs of the Middlesex County Hospital, including interest on Temporary Notes issued therefor, in accordance with Sections of Chapter 111 of the General Laws applicable thereto, including Chapter 400, Section 25 G (6) (a) of the Acts of 1936.


Article 6. Voted that the sum of $300.00 be appropriated for the Care of the Whitney Playground.


Article 7. Voted that the sum of $7,000.00 be appropriated to meet the expenses of the W. P. A. or similar projects.


Article 8. Voted that the sum of $3,142.00 be transferred from the Machinery Fund to the Highway Equipment Account.


Article 9. Voted that the sum of $100.00 be appropriated for Tax Title expenses.


Article 10. Voted that the Town sell the following Martina A. Gage Lots, Tadmuck Swamp and Leighton Lots, and that the balance of the Martina A. Gage Land be placed under the Town Forest Act according to the General Laws, said land also to be used as a Game Preserve.


Article 12. Voted that the sum of $400.00 be appropriated for Band Concerts.


Article 13. Voted that the sum of $50.00 be appropriated to be expended by such Town Safety Council as may be created and ap- pointed by the Board of Selectmen, for the purpose of making our highways more safe for travel thereon.


Article 15. Voted that the sum of $10.00 be appropriated for the Finance Committee to purchase stationery, etc.


Article 16. Voted that the sum of $400.00 be appropriated and that the Welfare Department be authorized to sell the old tractor, both


28


amounts to be used by the Welfare Department to buy a new tractor for the Town Infirmary, provided that the Welfare Department will add such an amount as is necessary, not exceeding $200.00, from their regular appropriation to enable them to buy an unused tractor with rubber tires, and suitable for row-crop farming.


Article 17. Voted 72 to 27 to dismiss this Article which was relative to appropriating the sum of $1,100.00 in settlement of the action of Frederick A. Raymond, P. P. A., against the Town.


Article 18. Voted that the Town appoint a Committee to draw up a Code of Building and Zoning By-Laws for the Town of Westford to be submitted at the next Annual Town Meeting.


Article 19. A motion was made that the Town instruct the Wel- fare Board and the Board of Health to require that all doctors handling Town cases carry Physicians' Liability or Malpractice Insurance as a justifiable protection to the Town. An amendment was offered that the Town pay the cost of such Insurance.


It was voted to act separately on the two parts of the motion.


Voted that the Town instruct the Welfare Board and the Board of Health to require that all doctors handling Town Cases carry Physi- cians' Liability or Malpractice Insurance as a justifiable protection to the Town.


It was ruled by the Town Counsel that the proposed amendment was beyond the scope of the Article in the Warrant and so no action was taken theron.


Article 20. Voted unanimously to dismiss this Article which was relative to the appointment of a Committee to study the Fire and Forest Fire Departments.


Article 21. Voted unanimously that the Town instruct the Select- men not to permit the serving of alcoholic beverages in public build- ings and on public lands.


Article 22. Voted to accept the minutes of the meeting.


Article 23. Voted to dissolve the meeting.


ALICE A. HILDRETH, Assistant Town Clerk.


A True Record, Attest :


CHARLES L. HILDRETH,


Town Clerk.


29


SPECIAL TOWN MEETING, OCTOBER 14, 1940


At a legal meeting of the inhabitants of the Town of Westford, qualified by law to vote in Town affairs, held at the Town House, Monday, October 14, 1940, the following business was transacted:


Roger H. Hildreth, Town Moderator, called the meeting to order at 8:00 o'clock P. M.


In the absence of Charles L. Hildreth, Town Clerk, because of a Registrars of Voters Meeting, Alice A. Hildreth, Assistant Town Clerk, acted as Clerk.


Article 1. Voted that the report of the Finance Committee be accepted as read.


Article 2. Voted that each item of this article be acted upon separately.


1. Voted that the sum of $1,500.00 be appropriated for the Fire Department to be divided as follows: Payroll $500.00; Equipment $1,000.00. Said appropriation to be taken from surplus.


2. Voted that the sum of $3,000.000 be appropriated for the Wel- fare Department. Said amount to be taken from surplus.


3. Voted that the sum of $1,000.00 be appropriated for Soldiers' Benefits. Said amount to be taken from surplus.


4. Voted that the sum of $75.00 be appropriated for Town Counsel. Said amount to be taken from surplus.


5. Voted that the sum of $881.07 be appropriated for Bills Out- standing December 31, 1939, to be divided as follows: Town Counsel $125.00; Welfare Department $350.00; Old Age Assistance $406.07. Said amounts to be taken from surplus.


Article 3. Voted that the Town accept the bequest under the will of Lyman Everett Wilkins sometimes known as Lyman E. Wilkins. The amount received to be known as the Lyman E. Wilkins' Cemetery Fund, the income from said fund to be used for care of graves in Fairview Cemetery, for which no provision has specifically been made.


Article 4. Voted that the sum of $1,575.00 be appropriated and the Fire Engineers be authorized to remodel the equipment on the White Fire Truck and install same on a new 1941 Ford, 95 Horse Power Truck Chassis. Said appropriation to be taken from surplus.


30


Article 5. Voted that the sum of $1,600.00 be appropriated and the Fire Engineers be authorized to wire the sirens from Forge Village and Graniteville to Westford Center and said appropriation to be taken from surplus.


Article 6. Voted to accept the minutes of the meeting.


Article 7. Voted to dissolve the meeting.


ALICE A. HILDRETH, Assistant Town Clerk.


A true Record Attest :


CHARLES L. HILDRETH,


Town Clerk.


31


STATE ELECTION, NOVEMBER 5, 1940


Party Designations: (R) Republican; (D) Democrat; (SL) Social- ist Labor Party; (C) Communist Party; (S) Socialist Party; (P) Prohibition.


Prec. 1 Prec. 2 Prec. 3 Prec. 4 Total


Whole number of ballots cast


510


457


204


518


1689


ELECTORS OF PRESIDENT AND VICE-PRESIDENT


Aiken and Orange (SL)


0


0


0


0


0


Babson and Moorman (P)


0


0


0


0


0


Browder and Ford (C)


0


0


0


2


2


Roosevelt and Wallace (D)


123


339


78


416


956


Thomas and Krueger (S)


0


1


1


0


2


Willkie and McNary (R)


72


108


122


87


689


Blanks


15


9


3


13


40


GOVERNOR


Henning A. Blomen (SL)


2


4


0


0


6


Jeffrey W. Campbell (S)


1


2


0


0


3


Paul A. Dever (D)


125


292


83


382


882


Otis Archer Hood (C)


2


1


0


3


6


E. Tallmadge Root (P)


0


1


0


1


2


Leverett Saltonstall (R)


371


123


120


105


719


Planks


9


34


1


27


71


LIEUTENANT-GOVERNOR


Horace T. Cahill (R)


390


124


131


122


767


Hugo DeGregory (C)


3


5


0


2


10


Owen A. Gallagher (D)


99


251


60


360


770


Walter S. Hutchins (S)


0


6


0


0


6


George L. McGlynn (SL)


2


3


1


0


6


Guy S. Williams (P)


3


1


1


0


5


Blanks


13


67


11


34


125


SECRETARY


Frederick W. Cook (R)


403


139


138


133


813


Katherine A. Foley (D)


82


232


46


347


707


Thomas F. P. O'Dea (C)


3


1


1


1


6


Modestino Torra (SL)


0


4


1


0


5


Peter Wartiainen, Jr. (S)


3


7


0


0


10


Blanks


19


74


18


37


148


32


TREASURER


John J. Donahue (D)


88


241


48


345


722


Henry Grossman (C)


4


4


0


2


10


Thomas Hamilton (P)


2


4


2


3


11


William E. Hurley (R)


391


117


128


129


765


Malcolm T. Rowe (SL)


1


2


2


0


5


Andrew Swenson (S)


3


5


4


0


12


Blanks


21


84


20


39


164


AUDITOR


Arthur R. Buckley (C)


5


2


0


4


11


Thomas J. Buckley (D)


95


255


63


363


776


Charles H. Daniels (S)


1


3


0


1


5


Bernard G. Kelly (SL)


1


4


2


1


8


Harry W. Kimball (P)


4


1


1


0


6


Russell A. Wood (R)


382


105


119


108


714


Blanks


22


87


19


41


169


ATTORNEY GENERAL


James Henry Brennan (D)


88


241


59


343


731


Robert T. Bushnell (R)


398


131


129


137


795


Joseph C. Figueiredo (C)


3


1


0


1


5


Austin H. Fittz (P)


0


1


1


0


2


Charles R. Hill (S)


1


6


1


0


8


Fred E. Oelcher (SL)


1


1


1


0


3


Blanks


19


76


13


37


145


SENATOR IN CONGRESS


Philip Frankfeld (C)


5


3


0


2


10


Horace I. Hillis (SL)


1


1


1


1


4


George Lyman Paine (S)


0


2


1


1


4


Henry Parkman Jr. (R)


377


111


122


112


722


George L. Thompson (P)


0


1


1


0


2


David I. Walsh (D)


114


284


69


369


836


Blanks


13


55


10


33


111


CONGRESSMAN-Fifth District


Francis J. Roane (D)


44


137


29


226


436


Edith Nourse Rogers (R)


456


279


172


263


1170


Blanks


10


41


3


29


83


COUNCILLOR-Third District


William E. Bennett, Jr. (D)


91


246


57


351


745


Frank A. Brooks (R)


396


120


123


110


749


Blanks


23


91


24


57


195


33


SENATOR-First Middlesex District


Joseph F. Montminy (R)


393


166


132


161


852


Jeremiah J. O'Sullivan (D)


95


225


56


319


695


William Wall


0


1


0


0


1


Blanks


22


65


16


38


141


REPRESENTATIVE IN GENERAL COURT Eleventh Middlesex District


John H. Valentine (R)


440


255


168


286


1149


J. Mullin


0


1


0


0


1


Sam Goldstine


1


0


0


0


1


Lucien Duchasne


1


0


0


0


1


Blanks


68


201


36


232


537


CLERK OF COURTS-Middlesex County


J. Gordon Duffy (D)


87


105


54


338


584


Frederick L. Putnam (R)


388


132


129


121


770


Blanks


35


220


21


59


335


REGISTER OF DEEDS-Middlesex Northern District


Wilfred J. Achin (R)


378


162


120


136


796


Daniel F. Moriarty (D)


101


209


66


351


727


Blanks


31


86


18


31


166


COUNTY COMMISSIONERS-Middlesex County


Nathaniel I. Bowditch (R)


358


116


113


100


687


Thomas B. Brennan (D)


70


169


45


279


563


Archibald R. Giroux (R)


264


91


82


92


529


Francis J. Kelley (D)


77


174


54


248


553


Blanks


251


366


114


317


1048


COUNTY TREASURER-Middlesex County-To Fill Vacancy


Charles P. Howard (R)


390


123


128


105


746


Raymond H. Hurley (D)


93


235


57


361


746


Blanks


27


99


19


52


197


1. Shall licenses be granted in this town for the sale therein of all alcoholic beverages (whisky, rum, gin, malt beverages, wines and all other alcoholic beverages) ?


Yes


173


229


108


299


809


No


219


73


50


66


408


Blanks


118


155


46


153


472


2. Shall licenses be granted in this town for the sale therein of wines and malt beverages (wines and beer, ale and all other malt beverages) ?


Yes


178


221


103


280


782


No


20


70


45


57


375


Blanks


129


166


56


181


532


34


3. Shall licenses be granted in this town for the sale therein of all alcoholic beverages in packages, so called, not to be drunk on the premises ?


Yes


194


218


107


288


807


No


185


74


41


68


368


Blanks


131


165


56


162


514


QUESTION OF PUBLIC POLICY


"Shall the Senator from this district be instructed to vote for legis- lation providing for ten dollar weekly payments to each recipient of old age assistance ?"


Yes


254


232


123


300


909


No


113


36


24


27


200


Blanks


143


189


57


191


580


QUESTION OF PUBLIC POLICY


"Shall the Senator from this district be instructed to vote for the establishment of a lottery to be conducted by the Commonwealth, the net proceeds of which shall provide additional revenue for the Old Age Assistance Fund?"


Yes


207


208


106


272


793


No


152


46


34


26


258


Blanks


151


203


64


220


638


REPRESENTATIVE VOTE BY TOWNS


Acton


Carlisle.


Chelmsford


Tyngsboro


Westford


Total


John H. Valentine,


Chelmsford


1275


321


3379


579


1149


6703


J. Mullin


0


0


0


0


1


1


Sam Goldstein


0


0


0


0


1


1


Lucien Duchasne


0


0


0


0


1


1


Blanks


227


75


628


157


537


1624


Total


1502


396


4007


736


1689


8330


STATE WIDE RECOUNT


This is to certify that at a State Wide Recount of the votes cast for Governor of the Commonwealth at the State Election, November 5, 1940, held at the Town Hall, Westford Centre, December 2, 1940, at seven o'clock P. M., the following is the result:


Heming A. Blomen


6


Jeffrey W. Campbell


3


35


Paul A. Dever 884 Otis Archer Hood 4 E. Tallmadge Root 3


Leverett Saltonstall 714 Blanks 73


Two members of the Board of Registrars voted to give Saltonstall one more vote and two members voted not to give him the vote but to count it as a blank .... 1


Total 1688


JAMES J. McKNIFF, NORMAN E. DAY, ALBERT R. WALL, CHARLES L. HILDRETH,


Registrars of Voters.


A True Record Attest:


CHARLES L. HILDRETH,


Town Clerk.


36


REPORT OF SELECTMEN


To the Citizens of Westford:


The appointments were the same as the previous year, with no salary increases.


The reports of the various departments under our supervision are printed in this report.


The Soldiers' Benefits expenses increased greatly during the period from May 1st to October 1st due to the suspension of W. P. A. by the State Office.


The Highway Department has continued its usual program. No allotments were made by the State and County for work on the Groton road. One new truck was purchased for one old one turned in. The price of hired trucks was increased from $1.15 per hour to $1.50 by order of the Public Utilities Department. Requests are being made for aid for the reconstruction of Hildreth Street from the State and County.


The usual annual audit was made by the Director of Accounts and extracts of same are herein printed.


Signed,


ARTHUR M. WHITLEY, ARTHUR L. HEALY, CYRIL A. BLANEY,


Selectmen.


37


REPORT OF STATE AUDITOR


Mr. Theodore N. Waddell,


Director of Accounts, Department of Corporations and Taxation,


State House, Boston Sir:


As directed by you, I have made an audit of the accounts of the town of Westford for the period from September 19, 1939, the date of the previous audit, to August 24, 1940, and submit the following report thereon:


The financial transactions, as recorded on the books of the several departments receiving or disbursing town funds or committing bills for collection, were examined and verified by a comparison with the books and records in the office of the Town Treasurer and the Town Accountant.


The books and accounts of the Town Accountant were examined and checked. - The recorded receipts were checked with the Treasurer's books and departmental records, while the recorded payments were compared with the Treasury warrants and the Treasurer's books.


The appropriations and transfers, as recorded in the ledger, were checked with the Town Clerk's records of Town Meetings and with the Finance Committee's records of transfers authorized from the reserve fund.


The ledger accounts were analyzed, a trial balance was drawn off proving the accounts to be in balance, and a balance sheet, which is appended to this report was prepared showing the financial condition of the town as of August 24, 1940.


The books and accounts of the Town Treasurer were examined and checked. The recorded receipts were analyzed and compared with the records in the departments collecting money for the Town and with the other sources from which money was paid into the Town Treasury, while the payments were checked with the Selectmen's warrants au- thorizing the disbursement of Town funds.


The cash balance on August 24, 1940, was verified by a 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 on account of debt and interest were proved with the amounts falling due and with the cancelled securities on file.


The savings bank books and securities representing the invest- ment of trust funds in the custody of the Town Treasurer were


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examined and listed. The income was proved, the disbursements were verified, and the balances were reconciled with the records of the Town Accountant.


The amounts added to the Tax Title Account since the previous audit were compared with the collector's records, the recorded redemp- tions were checked with the receipts as shown on the Treasurer's cash book, and the Tax Titles 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 tax accounts outstanding according to the previous examination were audited, and all subsequent commitments of taxes were reconciled with the Assessors' warrents. The recorded collections were compared with the payments to the Treasurer as shown by the Treasurer's books, the abatements as entered were checked with the Assessors' records of abatements granted, and the outstanding accounts were listed and reconciled with the Town Accountant's ledger.


The outstanding accounts were verified by mailing notices to a number of persons whose names appeared on the books as owing money to the Town, and from the replies received it appears that the accounts as listed, are correct.


The Town Clerk's records of Sporting and Dog Licenses were examined, the payments to the State being verified by a comparison with the receipts on file and the payments to the Town Treasurer being compared with the Treasurer's cash book.




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