USA > Massachusetts > Hampshire County > Westhampton > Town of Westhampton annual report 1934 > Part 2
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cannot afford to pay for it.
A series of health talks bas been given the children suited to their ages. A few home visits have also been made.
The fall work was interrupted by outbreaks of scarlet fever and chicken pox. Almost daily visits were made at the school during that time, and other work was inter- rupted.
I cannot close my report without a word of appreciation for the teachers who have co-operated so splendidly in the work I have tried to do. The work is new to me and I appreciate their advice and assistance. The school com- mittee, too, has been very sympathetic.
Respectfully submitted,
MABEL C. BRIDGMAN, R. N.
34
Report of Superintendent of Schools
To the School Committee;
I herewith submit my tenth annual report of the schools of Westhampton.
The depression slump seems to be slowly disappearing in education. Washington experts are of the opinion that ebb tide in schools has ended. While they have been severe enough, Massachusetts' sufferings are in no wise compara- ble to the ills of other states in the south and the west.
Owing to a shift in pupil enrollment, the third grade was retained in the primary room this year, making three grades there, two in the intermediate room, and three in the grammar room. It may be found advisable at some future time to put the sixth grade into the intermediate room and offer a first year high school course in the grammar room. Algebra, citizenship, English, and Latin could be given in this way, thus simplifying the problem of conveying the . freshmen to high school. In effect, the grammar room would become a small junior high school. It would be somewhat cheaper than the present plan.
The standard achievement tests used show the general average of the school to be well above the standard average.
The work of the school has gone smoothly and effi- ciently, except for the interruptions caused by various epidemics. The report of the school nurse explains this more fully.
Some much needed text books have been supplied, and it is hoped that next year more can be purchased.
If a telephone were installed, it would be of great
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service to the community as well as the school. At present it is necessary to impose on neighbors when parents and children wish to communicate. The expense would be small.
The following are the attendance figures for the school year ending in June, 1934:
Center School
Whole Number
A verage Membership
Average Attendance
Dorothy Harwood
28
27.88
26 67
Gertrude Cady
37
36.81
35.11
Esther Johnston
19
18.93
18.25
Totals
84
83.62
80.03
I wish to thank the teachers for their faithful work, and the committee for its co-operation.
Respectfully submitted,
HERBERT D. CASEY, Superintendent of Schools
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Articles in Warrant
TOWN MEETING, MARCH 4, 1935
Ten o'clock A. M .- Prompt
Article 1-To choose a Moderator to preside at said meeting.
Art. 2-To choose a Town Clerk.
Art. 3-To hear and act on all reports presented at said meeting.
Art. 4-To choose all necessary Officers to serve the ensuing year.
Art. 5-To see if the town will vote to leave the care of highways in charge of the Selectmen.
Art. 6-To see if the town will vote to authorize its Board of Selectmen to appoint one of its members to act as Superintendent of Streets, and fix the salary to comply with Section 4 A Chapter 41, General Laws.
Art. 7-To vote in compliance with Section 108, Chapter 41, General Laws, which requires salaries of elected officers to be fixed by vote of the town.
Art. 8-To raise and appropriate such sums of money as may be necessary to defray town charges the ensuing year.
Art. 9-To see if the town will raise and appropriate a sum of money for the observance of Memorial Day.
Art. 10-To see if the town will vote to ratify and confirm the doings of its town officers.
Art 11-To take action in regard to the collection of taxes.
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Article 12-To see if the town will vote to authorize the Town Treasurer, with the approval of the Selectmen, to borrow money from time to time in anticipation of the reve- nue of the financial year beginning January 1, 1935, 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 less than one year in accordance with Section 17, Chapter 44, General Laws.
(Other articles may appear in posted warrant )
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State Audit
The Commonwealth of Massachusetts Department of Corporations and Taxation Division of Accounts State House, Boston, November 7, 1934
To the Board of Selectmen,
Mr. Levi Burt, Chairman, Westhampton, Massachusetts.
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the town of Westhampton for the period from December 17, 1931, to September 6, 1934, made in accordance with the provisions of Chapter 44 of the General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
Very truly yours,
THEODORE N. WADDELL, Director of Accounts
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 books
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and accounts of the town of Westhampton for the period from December 17, 1931. the date of the previous audit. o September 6, 1934, and submit the following report thereon :
The financial transactions of the town, as recorded on the books of the several departments receiving or disbursing money for the town, were examined and checked.
The books aud accounts of the town treasurer were examined and checked in detail. The recorded receipts were analyzed and compared with the records of the several departments collecting money for the town and with the other sources from which money was paid into the town treasury, while the payments were compared with the orders of the selectmen authorizing the treasurer to disburse town funds. The cash book was footed for the period of the audit, the bank account was reconciled with a statement received from the bank of deposit, and the cash on hand was proved by an actual count.
Ledger accounts were compiled and analyzed, a trial balance was taken off, and a balance sheet showing the finan- cial condition of the town as of September 6, 1934. was pre- pared and is appended to this report. This balance sheet indicates that the town is in very good financial condition.
The accounts of the tax collector were examined and checked. The poll, property, old age assistance and motor vehicle excise taxes outstanding at the time of the previous examination were audited. all subsequent commitment lists of taxes were proved with the assessors' warrants. the recorded collections were checked with the commitment books and with the treasurer's record of receipts, the abate- ments were compared with the assessors' record of abate- ments granted, and the outstanding accounts were listed and proved. The collector's cash on hand September 6, 1934, was verified by an actual count.
The outstanding accounts were verified by mailing notices to a number of persons whose names appeared on
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the books as owing money to the town, the replies received thereto indicating that the accounts, as listed, are correct
It was noted that the collector does not make weekly payments to the treasurer as required by Section 2. Chapter 60, General Laws, which reads, in part, as follows :
"He shall, once in each week or oftener. pay over to the treasurer all money received by him during the preced - ing week or lesser period on account of taxes and interest, including any sums received as interest on moneys received by him on account of taxes and interest and deposited in any bank "
The receipts from dog and sporting licenses issued were checked, and the payments to the town treasurer and the Division of Fisheries and Game were verified. The cash on hand Segtember 6, 1934, was proved by an actual count.
The surety bonds of the treasurer. tax collector, and town clerk were examined and found to be in proper form.
Attention is called to the fact that a report of the audit. or a summary of its essential features, should be published by the town clerk. thereby complying with Section 40, Chapter 44, General Laws.
The savings bank books representing the investment of trust funds in the custody of the treasurer were examined, the income being proved and the withdrawals verified.
The accounts of the trustees of the Street and Wright Charity Funds were examined and checked. The recorded receipts were compared with the amounts withdrawn from the funds and the payments were verified. The cash bal- ance on September 6, 1934, was proved by reconciling the bank account with a statement furnished by the bank of deposit.
There are appended to this report, in addition to the balance sheet, tables showing a reconciliation of the treas- urer's and the collector's cash, summaries of the tax and departmental accounts, together with tables showing the transactions and condition of the trust funds.
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During the progress of the audit, co-operation was received from all town officials, for which, on behalf of my assistants and for myself, I wish to express appreciation.
Respectfully submitted, HERMAN B. DINE,
Assistant Directer of Accounts
RECONCILIATION OF TREASURER'S CASH
Balance Dec. 17, 1331, per pre-
vious audit $9,032 12
Receipts :
Dec. 17 to 31, 1931 $526 39
1932 28,073 62
1933 39,158 43-$67,758 44-$76,790 56 Payments :
Dec. 17 to 31, 1931 $1,238 00
1932 27,819 65
-
1933 39,038 75- 68,096 40
Balance December 31, 1933 8,694 16-$76,790 56
Balance Jan. 1, 1934 $8,694 16
Receipts Jan. 1 to Sept. 6, 1934 16,052 08- 24,746 24
Payments Jan. 1 to Sept. 6, 1934 21,975 93
Balance Sept. 6, 1934 :
Cash in office, verified 209 20
First National Bank, Northampton 2,563 11-2,772 31- 24,746 24
FIRST NATIONAL BANK, NORTHAMPTON Balance Sept. 6, 1934, per statement $3,501 03
Balance Sept 6, 1934, per check book 2,563 11
Outstanding checks Sept. 6, 1934, per list 937 92-$ 3,501 03
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RECONCILIATION OF COLLECTOR'S CASH Cash balances Sept. 6, 1934, per tables : Taxes, 1933 $348 85
Motor vehicle excise taxes :
Levy of 1933 5 36
Levy of 1934 6 11
Interest on taxes 11 60-$ 371 92
Balance Sept. 6. 1934:
Cash in office, verified 305 80
Northampton National Bank 66 12-$ 371 92
NORTHAMPTON NATIONAL BANK
Balance Sept. 6, 1934, per statement
259 72
Balance Sept. 6, 1934, per check book 66 12
Outstanding checks Sept. 6, 1934,
per list 193 60-$ 259 72
TAXES, 1930
Cash on hand Dec. 17, 1931, per previous audit $69 65
Payments to treasurer. Dec. 17 to 31, 1931 69 65
TAXES, 1931
Outstanding Dec. 17, 1931, per previous audit
$1,882 53
Additional commitment,
Dec. 17 to 31. 1931
32 76-$ 1,915 29
Payments to treasurer : Dec. 17 to 31, 1931 $406 10
1932 1,269 44
1933 164 93-$1,840 47
Abatements, 1932 46 41
Tax titles taken by town 1933 20 68
7 73-$ 1,915 29
Outstanding Dec. 31, 1933
43
Outstanding Jan 1, 1934 $7 43
Abatement after payment, refunded 15 00- 22 73 Payments to treasurer, Jan. 1 to Sept. 6, 1934 22 73
TAXES, 1932
Commitment per warrants $10,225 22 3 95-$10,229 17
Additional commitment, 1922
Payments to treasurer .
1932 6,980 28
19 3
2,623 24- 9,603 52
Abatements 1932 17 20
Added to tax titles 1933 46 68
Outstanding Dec. 31, 1933
561 77-$10,229 17
Outstanding Jan. 1, 1934 561 77
Payments to treasurer Jan. 1 to Sept. 6, 1934 540 60
Abatements Jan. 1 to Sept. 6, 1934
21 17- 561 77
TAXES, 1933
Commitment per warrant
$10,261 97
Motor vehicle excise taxes, 1933. reported as taxes, 1933
2 00-$10,263 97
Payments to treasurer
$7,098 68
Abatements Outstanding Dec. 31, 1933
6 65
3,158 64-$10,263 97
Outstanding Jan. 1, 1934
$3,158 64
Payments to treasurer Jan. 1 to Sept. 6, 1934
$1,373 22
Abatements Jan. 1 to Sept. 6, 1934 51 21
Added to tax titles Jan. 1 to Sept. 6, 1934 42 56
Outstanding Sept. 6, 1934, per list 1,342 80
Cash balance Sept. 6, 1934
348 85-$ 3,158 64
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OLD AGE ASSISTANCE TAXES, 1932
Commitment per warrant
$115 00
Payments to treasurer 1932 $111 00
Refunds by State 1933 4 00- 115 00
OLD AGE ASSISTANCE TAXES, 1933
Commitment per warrant
$117 00
Payments to treasurer 114 00
Outstanding Dec. 31, 1933 3 00- 117 00
Outstanding Jan. 1, 1934 3 00
Payments to treasurer Jan. 1 to
Sept. 6, 1934 2 00
Outstanding Sept. 6, 1934, per list 1 00-$ 3 00
MOTOR VEHICLE EXCISE TAXES, 1929
Outstanding Dec. 17, 1931, per previous audit $ .30
Payments to treasurer Dec. 16 to 31, 1931 .30
MOTOR VEHICLE EXCISE TAXES, 1930
Outstanding Dec. 17, 1931, per previous audit $5 72
Payments to treasurer Dec. 17 to 31, 1931 5.72
MOTOR VEHICLE EXCISE TAXES, 1931
Commitment Dec. 17 to 31, 1931, per warrant, $109.00
Payments to treasurer :
Dec. 17 to 31, 1931 $27 55
1932 60 15-$ 87 70
Abatements :
Dec. 17 to 31, 1931 17 30
1932 . 4 00- 21 30- 109 00
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MOTOR VEHICLE EXCISE TAXES, 1932
Commitment per warrants
$651 01
Abatement after payment, refunded 1932 . Payments to treasurer : 1932 $596 55
1 29-8 652 30
1933 21 33- 617 88
Abatements 1932
32 42
Outstanding Dec 31, 1933 and Sept. 6, 1934, per list
2 00- 652 30
MOTOR VEHICLE EXCISE TAXES, 1933
Commitment per warrants $593 83
Abatements after payment, refunded
10 84_ 604 67
500 86
Payments to treasurer Abatements Motor vehicle excise taxes 1933 reported as taxes 1933
27 53
2 00
Outstanding Dec. 31, '33
74 28- 604 67
Outstanding Jan. 1, '34
74 28
Additional commitment Jan. 1 to Sept. 6, '34
2 00-
76 28
Payments to treasurer Jan. 1 to Sept. 6, 1934
58 40
Outstanding Sept. 6, '34, per list
12 52
Cash balance Sept. 6, '34
5 36-
76 28
MOTOR VEHICLE EXCISE TAXES, 1934 Commitment Jan. 1 to Sept. 6, 1934, per warrants 423 81- 423 81
Payments to treasurer Jan. 1 to Sept. 6, '34 311 16
46
Outstanding Sept. 6, '34, per list 106 54
Cash balance Sept. 6. '34 6 11- 423 81
INTEREST ON TAXES
Cash on hand Nov. 17, '31,
per previous audit
4 32
Collections :
Dec. 17 to 31, '31 3 71
1932
60 08
1933 161 14 -- 224 93 -- 229 25
Payments to treasurer :
Dec. 17 to 31, '31
8 03
1932
60 08
1933
161 14 -- 229 25
Collections Jan. 1 to Sept. 6, '34
95 95
Payments to treasurer Jan. 1 to Sept. 6, '34 Cash balance Sept. 6, '34
84 35
11 60- 95 95
TOWN CLERK Dog Licenses
Licenses issued Jan. 1 to Sept. 6, '34 :
Males, 27 at $2.00
$54 00
Spayed females, 11 at 2 00 22 00
Females, 3 at 5.00
15 00-$91 00
Payments to treasurer Jan. 1 to Sept. 6, '34 81 00
Fees retained by town clerk Jan. 1 to
Sept. 6 1934, 40 at 20c 8 00
Cash on hand Sept. 6, '34, verified
2 00 -- 91 00
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Sporting Licenses
Licenses issued Jan. 1 to Sept. 6, 1934 :
Resident citizens' fishing, 12 at $2.00 $24 00
Resident citizens' hunting, 3 at 2.00 6 00
Resident citizens' sporting, 15 at 3.25 48 75
Female and minors' fishing, 3 at 1.25 3 75 -- 82 50
Payments to Division of Fieberies and
Game, Jan. 1 to Sept. 6, '34 74 25
Fees retained by Town Clerk Jan. 1 to Sept. 6, '34 8 25- 82 50
SEALER OF WEIGHTS AND MEASURES
Cash on hand Dec. 17, '31, per previous audit $4 81
Payments to treasurer Dec. 17 to 31, '31 4 87
PUBLIC WELFARE DEPARTMENT Accounts Receivable
Charges 1933
$326 00
Payments to treasurer
145 00
Outstanding Dec. 31, '33
181 00 -- 326 00
Outstanding Jan. 1, '34
181 00
Charges Jan. 1 to Sept. 6, '34
198 16 -- 379 16
Payments to treasurer Jan. 1 to Sept. 6, '34 379 16
OLD AGE ASSISTANCE Accounts Receivable
Charges.
1932
$338 65
1933
249 84- 588 49
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Payments to treasurer :
1932
$338 65
1933
245 17- 583 82
Disallowance 1933
4 67- 588 49
Charges Jan. 1 to Sept. 6, '34
356 17
Outstanding Sept. 6, '34, per list
356 17
TRUSTEES OF WRIGHT AND STREET CHARITY FUNDS
Income Account
Balance Dec. 17, '31, per
previous audit
$170 29
Receipts from town treasurer .
1932
Wright fund $40 40
Street fund 55 76-$96 16
1933
Wright fund 35 30
Street fund 48 74- 84 04- 180 20-$350 49
Disbursements :
1932
114 00
1933
85 00- 199 00
Balance Dec. 31, '33
151 49- 350 49 - 151 49
Balance Jan. 1, '34
Disbursements Jan. 1 to Sept. 6, '34 100 00
Balance Sept. 6, '34 :-
First National Bank of East-
hampton, per statement 51 49- 151 49
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WHITING STREET CHARITY FUND
Savings Deposits
Total
. On hand Dec. 17, '31
$1,380 85
$1,380 85
On hand at end of year '31
1,380 85
1,380 85
Ou hand at end of year '32
1,380 85
1,380 85
On hand at end of year '33
1,380 85
1,380 Số
On band Sept 6, '34
1,401 55
1,401 55
Receipts
Payments
Income :
Added to savings deposits
1932
$55 76
Jan. 1 to Sept. 6, '34 $20 70
1933
48 74
Transfers to town :
Jan. 1 to Sept.
1932
$55 76
6,'34
20 70
1933
48 74- 104 50
$125 20
$125 20
THAYER CHARITY FUND
Savings Deposits
Total
On band Dec. 17, '31
$1,000 00
$1,000 00
On hand at end of year '31
1,000 00
1,000 00
On hand at end of year '32
1,000 00
1,000 00
On hand at end of year '33
1,000 00
1,000 00
On hand Sept 6, '34
1,015 00
1,015 00
Receipts
Payments 1 :11
Income:
Added to savings deposits:
1932
$40 40
Jan. 1 to Sept. 6, '34: $15 00 Transfers to town :
1933
35 30
Jan. 1 to Sept.
1932
40 40
6, '34
15 00
1933
35 30- 75 70
$90 70
$90 70
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WRIGHT CHARITY FUND
Savings Deposits
Total
On hand Dec 17, '31
$1,000 00
$1.000 00
On hand at end of year '31
1,000 00
1.000 00
On hand at end of year '32
1,000 00
1.000 00
On hand at end of year '33
1.000 00
1,000 00
On hand Sept 6, '34
1,015 00
1,015 00
Receipts
Payments .+
Income :
Added to savings deposits
1932
$40 40
1933
35 30
Jan. 1 to Sept. 6, '34 $15 00 Transfers to town :
Jan. 1 to
1932
40 40
Sept. 6, '34
15 00
1933
35 30- 75 70
$90 70
$90 70
LUCY LANGDON TOTMAN GENERAL CARE CEMETERY FUND
Savings Deposits Total
On hand Dec. 17, '31
$2,000 00
$2,000 00
On hand at end of year '31
2,000 00
2,000 00
On band at end of year '32
2.000 00
2,000 00
On hand at end of year '33
2,000 00
2,000 00
On hand Sept. 6. '34
2,000 00
2,000 00
Receipts
Payments
Income:
Transfers to town :
1932
$89 98
1932
89 98
1933
75 00
1933
75 00
Jan. 1 to
Jan. 1 to
Sept. 6, '34
65 00
Sept. 6, 734
65 00
$229 98
$229 98
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CEMETERY PERPETUAL CARE FUNDS
Savings Deposits
Total
On hand Dec. 17, '31
$1,000 00
$1,000 00
On hand at end of year '31
1,000 00
1,000 00
On hand at end of year '32
1,000 00
1,000 00
On hand at end of year '33
1,000 00
1,000 00
On hand Sept. 6, '34
1,014 25
1,014 25
Receipts
Payments
Income :
Added to savings deposits
1932
$40 64
1933
35 35
Jan. 1 to Sept. 6, '34 $14 25 Transferred to town :
Jan. 1 to
1932
40 64
Sept. 6, '34
15 99
1933
35 35
Jan. 1 to
Sept. 6, '34 1 74 -77 73
$91 98
$91 98
-
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TOWN OF WESTHAMPTON BALANCE SHEET SEPTEMBER 6, 1934 GENERAL ACCOUNTS Assets
Cash $2,772 31
Accounts Receivable :
Taxes :
Levy of 1933
1,691 65
Old Age Assistance Taxes : Levy of 1933
1 00
Motor Vehicle Excise Taxes :
Levy of 1932 $ 2 00
Levy of 1933
17 88
Levy of 1934
112 65- 132 53
Tax Titles
133 61
Departmental :
Old Age Assistance 356 17
State Aid to Highways
9,250 00
County Aid to Highways
1,200 00
Revenue 1934
19,930 00
Less Estimated Receipts
Collected to date
5,071 41- 14,858 59
$30,395 86
Liabilities and Reserves
Temporary Loans :
In anticipation of Revenue 1934
$5,000 00
Trust Fund Income :
Cemetery Perpetual Care Funds $1 74
Cemetery General Care Fund 65 00
Thayer Charity Fund 35 36- 102 10
Dog Licenses-Due County 83 00
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Road Machinery Reserve
1,960 03
Appropriation Balances 11,240 14
Reserve Fund-Overlay Surplus
562 44
Overlay-Reserved for Abatement of Taxes : Levy of 1933 69 37
Revenue Reserved until Collected :
Motor Vehicle Excise Tax
132 53
Tax Title 133 61
Departmental
356 17- 622 31
Surplus Revenue
10,806 47
$30,395 86
TRUST ACCOUNTS
Trust Funds-Cash and Securities
$6,445 80
Whiting Street Charity Fund
$1,401 55
Thayer Charity Fund
1,015 00
Wright Charity Fund
1,015 00
Cemetery General Care Fund
2,000 00
Cemetery Perpetual Care Funds
1,014 25
$6,445 80
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