Wilbraham annual report 1932-1940, Part 30

Author: Wilbraham (Mass.)
Publication date: 1932
Publisher: The Town
Number of Pages: 956


USA > Massachusetts > Hampden County > Wilbraham > Wilbraham annual report 1932-1940 > Part 30


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).


Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 6 | Part 7 | Part 8 | Part 9 | Part 10 | Part 11 | Part 12 | Part 13 | Part 14 | Part 15 | Part 16 | Part 17 | Part 18 | Part 19 | Part 20 | Part 21 | Part 22 | Part 23 | Part 24 | Part 25 | Part 26 | Part 27 | Part 28 | Part 29 | Part 30 | Part 31 | Part 32 | Part 33 | Part 34 | Part 35 | Part 36 | Part 37 | Part 38 | Part 39 | Part 40 | Part 41 | Part 42 | Part 43


18.21


$9,086.59 9,086.59


$558.14


63


Motor Vehicle Excise Taxes 1938


Commitment per warrants


$6,117.48


Abatements after payment refunded


110.35


Overpayment to collector


.46


Interest reported as taxes


.03


Duplicate abatement adjusted


3.96


Commitment list in excess of warrant


2.55


$6,234.83


Payments to treasurer 1938


$5.748.24


Abatements, 1938


296.79


Outstanding Dec. 31, 1938


189.80


$6,234.83


Interest and Costs on Taxes


Taxes :


Levy of 1936


$78.35


Levy of 1937


456.06


Levy of 1938


35.72


Excise :


Levy of 1937


7.44


Levy of 1938


17.93


$595.50


Costs Polls 1938


39.55


Taxes 1937 reported as interest


.46


1


$635.51


Payments to Treasurer


$595.93


Costs


39.55


$635.48


Interest reported as taxes


.03


$635.51 OREN K. GILBERT, Collector of Taxes.


Tax Collector's Expense


Appropriation


$375.00


Barre Gazette, Poll, property, motor vehicle excise tax bills $20.20


A. H. Bartlett Co., Envelopes 4.00


Bessie Campsie, Clerical work 8.50


Oren K. Gilbert, Reimbursement for cash


64


paid for recording disclaims, tax titles, instruments of taking, $120.90 expenses to Tax Collector's meeting ($17.00) 137.90 Hobbs & Warren, Forms, demands, war- rants, etc. 8.55


James B. Logan, Postmaster, postage and envelopes 142.42


Commercial Supply Co., Ink, filing case 12.51


Springfield Union-Daily News, Adver- tising legal tax list 28.90


Tax Collector's Association, Dues for 1938 2.00


R. H. Smith Mfg. Co., Stamp pad, die, ink, seal press 7.31


$372.29.


Unexpended Balance


2.71


Treasurer's Report


Receipts for 1938


Collector of Taxes :


Oren K. Gilbert:


Property Tax, 1935


$6,477.84


Property Tax, 1936


9,086.59


Property Tax, 1937


21,940.65


Property Tax, 1938


54,942.55


Poll Taxes, 1937


10.00


Poll Taxes, 1938


1,740.00


Excise Tax, 1937


469.27


Excise Tax, 1938


5,748.24


Interest on all taxes


595.93


Fees


40.25


$1,01,051.32


Treasurer of the Commonwealth:


Division of Highways, No. 2892


$425.00


Division of Highways, No. 3071


6,141.25


Division of Highways, No. 6254


347.09


Division of Highways, No. 6409


850.00


Old Age Assistance, Federal Grant 4,920.95


Aid to Dependent Children 36.00


Aid to Dependent Children, U. S. Grant 96.53


Corporation Tax 132.75


65


Mass. School Fund, Chapter 70, Part 2 10,625.73


Income Tax 9,417.09


Burial of Indegent Persons 15.00


Temporary Aid 2.62


Aid to Independent Industrial Schools 3,047.54


Federal Emergency Relief Fund


42.18


Dept. of Public Health, Subsidies for cities and towns 202.86


Reimbursement loss of taxes


114.94


Highway Fund, Chapter 500, Acts of 1938 2,550.00


Old Age Assistance


3,545.58


Tuition of Children


268.11


Income Tax, Section 4, Chapter 362


177.71


Corp. Tax. Chapter 108, 1937


8,929.50


Veteran's Exemption


13.93


Corp. Tax, Gas, Electric Light, & Water Co.


251.88


Temporary Aid and Transportation


1,368.36


School Supt. in small towns


859.26


$54,381.86


Treasurer of Hampden County :


Dog Tax


$644.11


Dog Officer's expense


17.00


Highways


772.08


$1,433.19


Miscellaneous :


Water Dept.


$7,158.32


Licenses


3,149.75


Tax Title Redemptions


458.65


Interest and costs on tax titles


76.57


District Court of Eastern Hampden


212.50


Dental Clinic


179.20


Dog Taxes


775.20


Public Welfare


659.98


Old Age Assistance


315.40


Additions to Machinery Reserve


184.00


Town of Monson, Tuition


89.00


City of Springfield, Refunds


115.50


Burr F. Jones, Tuition, tickets and supplies 69.37


Interest on School Trust Funds


15.00


66


Yolande Aldrich, Salary Refund


30.00


Ludlow Mfg. Associates, Refund 4.00


Moulton Asphalt Service, Refund 5.13


Interest on Cemetery Trust Funds


274.68


Interest on Library Trust Funds


28.67


Rent of Town Offices


144.00


Library Fines


27.74


Land Court Refund


9.00


Telephone


1 80


Trust Funds


650.00


Town Histories Sold


4.00


Cemetery Lot Sold


5.00


Sewer Entrance


35.00


Sale of Voter's Lists


5.75


American Red Cross, Refund


4.26


Sealer of Weights and Measures


40.00


Uncalled for checks returned to cash


4.50


Refund of money paid for fighting fires


22.75


Refund-Bill overpaid


1.00


$14,754.72


Total Cash Receipts


$171,622.09


Cash on Hand January 1, 1938


45,017.21


$216,639.30


Payments :


By Selectmen's Orders


183,659.52


Cash on Hand December 31, 1938 $32,979.78


There are tax titles to the amount of $4,464.41 outstanding on the Treasurer's books and property taken by foreclosure of tax titles and owned by the town in the amount of $242.31.


Respectfully submitted, GEO. MILO GREEN, Treasurer.


67


TREASURER'S REPORT OF TRUST FUNDS


Funds Cash on


received during year


hand Jan. 1 1938


Interest credited during year


Paid out during year


Balance on hand Dec. 31, 1938


Adams, G. Frank


$376.74


$9.46


$6.00


$380.20


Brewer, Edward H.


399.22


10.04


6.00


403.26


Bruuer, Laura


1,115.90


28.05


143.95


1,000.00


Bryant, Albro


100.50


2.51


2.00


101.01


Butler, James A.


159.41


3.20


162.61


Butler, Phillip M.


100.19


2.51


2.70


100.00


Butler, William


100.00


2.51


2.50


100.01


Calkins, Abel B.


151.53


3.80


3.00


152.33


Calkins, Charles M.


100.00


2.51


2.50


100.01


Clark, Henry M.


105.89


2.65


6.00


102.54


Copeland, Evalina M.


100.00


2.51


2.50


100.01


Dane, Lucy M.


100.28


2.51


2.00


100.79


Danks, Hiram


115.83


2.90


6.00


112.73


Fuller, F.A. & C.F. & Lane, M.A.


344.64


8.65


12.00


341.29


Gates, Charles H.


100.00


1.25


1.25


100.00


Gates, Harriet


216.92


5.44


6.00


216.36


Greene, B. Franklin


100.02


2.51


2.00


100.53


Green, Lora M.


50.00


1.24


1.24


50.00


Jones, Eliza M.


100.00


2.51


2.50


100.01


Kibbe, Anna C.


102.20


2.57


2.30


102.47


Knowlton, Abraham


100.00


2.51


2.50


100.01


Knowlton, Charles R.


100.06


2.51


2.50


100.07


Knowlton, George E.


231.95


5.81


12.00


225.76


Morgan, Angeline P.


75.64


1.89


2.50


75.03


Parker, Charles J.


$300.00


.62


300.62


Perry, Iness E.


100.00


1.87


1.87


100.00


Perry, Iness E.


100.00


1.87


1.87


100.00


Potter, Ira G.


119.17


2.99


6.00


116.16


Potter, P. P.


103.77


2.60


2.00


104.37


Read, William H.


200.00


200.00


Rice, Jesse L.


209.62


5.26


6.00


208.88


Rindge, Frank R. & Hattie B.


53.83


1.33


55.16


Smith, Martha E.


50.00


.10


50.10


Soldier Bonus


2,019.06


50.79


2,069.85


Spencer, Nellie


100.00


.21


100.21


Stebbins, Chloe B.


100.41


2.51


2.00


100.92


Stebbins, Francese E.


200.80


5.04


5.00


200.84


Stebbins, L. & M.


232.86


5.84


12.00


226.70


Tupper, Elizabeth B.


74.27


1.87


6.00


70.14


SCHOOL


School Lot


710.24


17.86


728.10


Warriner, Deacon


663.55


16.68


15.00


665.23


68


LIBRARY


Bell, Abner E.


40.00


1.00


1.00


40.00


Cutler, Henry


1,000.00


25.16


25.16


1,000.00


Stebbins, Chloe B.


100.00


2.51


2.51


100.00


CHARITIES


Stebbins, Chloe B.


166.27


4.18


170.45


$650.00 10,540.77


262.34


318.35


11,134.76


Treasurer's Expense


Appropriation


$300.00


A. H. Bartlett Co., Check register sheets


$19.85


E. G. Burbank, Clerical work 2.50


Conklin Office Supply Co., Filing cabinet guides, typewriter repairs, etc. 47.80


George Milo Green, expense and dues to


meetings and recording land court cases 29.38


R. F. Gurney, Stamped envelopes 78.28


Hobbs & Warren, National binder 6.70


Pilgrim Paper Corp., Carbon paper


7.71


Royal Typewriter Co., Part payment typewriter 100.00


Treasurer and Tax Collector's Assoc.


Dues 2.00


United States Pencil Co., Pencils


.88


$295.10 4.90


Unexpended Balance


Cemetery Commissioner's Report


Appropriation $500.00


Trust Funds


274.68


Transferred from Reserve Fund


3.39


Expenditures


Adams Cemetery


Arthur E. Dibble, care of lots $315.50


Arthur E. Dibble, care of lots from Trust Funds 94.00


Arthur E. Dibble, reimbursement for


sharpening mowers 4.50


69


Cutler Co., axe, cement, nails 2.89


East Wilbraham


Adelbert J. Brooks, care of lots


134.00


Adelbert J. Brooks, care of lots from Trust Funds 40.40


Cutler Co., fertilizer, lawn seed


18.40


Glendale


Leonard A. Farr, care of lots 80.40


Leonard A. Farr, care of lots from


Trust Funds


2.30


Leonard A. Farr, reimbursement for paint, pickets, etc.


14.83


Cutler Company, seed, nails, lime


18.85


B. B. Green, opening graves


10.00


Frank H. Gurney, opening graves


27.00


Norman Thurlow, opening graves


15.00


$778.07


Report of Water Commissioners


Receipts :


House Installations


$683.08


Water Rents


4,134.09


Hydrant Rentals


2,092.50


House Installation Repairs


25.51


Sale of Material


3.35


Hydrant Installation, Ludlow


200.00


Meter Removal and Replacement


16.25


Shutting off Water


1.54


Use of Suction Pump


2.00


$7,158.32


Appropriation


$3,000.00


Transfer, Unexpended balance Stony Hill Extension 182.94


Transfer, Surplus Revenue


3,550.00


$6,732.94


Expenditures :


Material:


City of Springfield, gates and fittings $101.76


Chapman Valve Mfg. Co., hydrant and fittings 177.41


70


Crane Co., pipe fittings National Meter Co., meters


.56 68.85


$348.58


Labor:


Harold Porter


$570.40


George Keyes


89.00


D. C. Ellinwood


1.60


Howard Griffin


34.40


Rupert Keyes


1.60


$697.00


Miscellaneous:


Johnson's Bookstore, office supplies $1.25


City of Springfield, water


1,346.10


R. F. Gurney. envelopes


32.76


W. F. Logan, insurance


20.50


Durkee, White and Towne, engineers


138.75


G. M. Green, clerk


150.00


Palmer Register, printing


24.25


J. Russell Co., suction hose and fittings 22.59


H. S. Thomas, miscellaneous .70


Green's Service Station, kerosene 2.57


Davitt and Calkins, express


.60


P. A. Roberts, refund on installation


5.90


Wayne Farnham, refund on installation .17


Johns-Manville, pipe jack


20.00


George E. Northup, Water Commis- s oner 25.00


Howard F Calkins, Water Com- missioner 25.00


Arthur K. Phillipi, Water Com- missioner 25.00


$1,841.14


$2,886.72


Emergency Expense Due to Hurricane


Material:


Chapman Valve Mfg. Co., hydrants and gates $140.05


Charles Millar & Sons, pipe fittings 2.40


Belcher Brothers, kerosene .73


71


C. P. Kibbe, contract labor 368.55


City of Springfield, pipe fittings and tapping


76.50


City of Westfield, pipe fittings 22.50


Cutler Co., cement and paper


7.90


Gebeau's Garage, welding


4.75


George W. Robbins & Sons Co., lumber 94.58


Fred T. Ley Co., suspension bridge


1,250.00


Johns-Manville, pipe and fittings


616.02


Bemis Car Truck Co., tie bolts


69.61


J. G. Roy Lumber Co., lumber


17.24


W. J. Foss Co., iron rods


4.07


Johnson Asbestos Co., pipe covering


600.00


E. G. Burbank, clerical work


7.00


Labor:


Harold Porter


409.17


Rupert Keyes


14.00


Ben Griffin


13.60


George Keyes


111.60


John Scotlis


2.40


Harold Dennis


2.40


$3,835.07


Total Expenditures


$6,721.79


Unexpended Balance


11.15


Extension of 6-inch Main on Stony Hill Road


Appropriation


$442.54


Expenditures :


Cutler Co., cement


$1.50


John Anderson, labor


2.00


Green's Service Station, kerosene


14.30


J. Russell Co., torches


8.80


F. A. Gurney, gravel


1.05


Harold Porter, labor


211.15


George Keyes, labor


20.80


$259.60


Unexpended Balance


$182.94


Respectfully submitted, HOWARD F. CALKINS, ARTHUR K. PHILLIPI, GEORGE E. NORTHUP, Water Commissioners.


72


Report of the Trustees of the Free Public Library


Number of Volumes in Library Jan. 1, 1938


6,581


Number of Volumes added by purchase


149


Number of Volumes donated


33


6,763


Number of Volumes discarded and lost


25


Number of Volumes in Library Jan. 1, 1939


6,738


Circulation


Borrowers


North Wilbraham


12,765


580


Stony Hill


229


27


12,994


607


Rural School Deposits


1,046


14,040


Resources


Appropriation


$1,000.00


Dog Fund


644.11


$1,644.11


Expenditures


Mrs. J. T. Abbott, paid for cleaning and door lock


$16.60


James Jaffrey, care heater and lawn


100.40


Mrs. J. T. Abbott, services Librarian


100.00


Mrs. Chas. Hitchcock, Stony Hill Branch


5.00


Mrs. J. T. Abbott, paid for assistance in Library 38.00


Library Book House, books


322.04


M. L. Edgerton, magazines


38.25


Gaylord Bros., supplies


3.90


Cutler Grain & Coal Co., coal


75.60


Walter H. Clark, coal


238.50


A. H. Bartlett Co., printing


6.25


Gladys Noble, books


92.00


C. S. Stacy, repairs


3.00


73


Palmer Electric Co., additional light


6.75


Central Mass. Elec. Co., current 79.11


Town Water Dept., water rental


10.75


Mrs. J. T. Abbott, supplies and postage H. F. Swetland, repairs and dictionary stand


8.38


29.30


$1,173.83


Used, less than appropriation


$470.28


Gross Expenditures as above


$1,173.83


Less Int. Henry Cutler Legacy


$25.16


Less Int. Chloe Bliss Stebbins Fund


2.51


Less Int. Abner E. Bell Fund


1.00


Less Fines


27.74


Less Rent Town Officers, 1 year


144.00


$200.41


Net Expenditures


$973.42


Morton L. Day Trust Fund


On hand January 1, 1938


$660.95


Interest credited year to August 15, 1938


16.61


Paid out for 41 copies Christian Herald


41.00


On hand January 1, 1939


$636.56


The Trustees gratefully acknowledge gifts from Mr. O. D. Roats and others.


See Auditor's Report for Statement of


HENRY CUTLER LEGACY ABNER E. BELL FUND CHLOE E. STEBBINS FUND


Respectfully submitted, MARY R. GREEN, A. L. DAMON, M. D., H. W. CUTLER, Trustees.


$677.56


74


1938 Report of the Trustees for County Aid to Agriculture and the Hampden County Improvement League


TOWN OF WILBRAHAM


Agricultural Work


The agricultural service to local citizens during the year included soil testing, information and advice on farm financing, crop pest control, livestock, and crop production and marketing, agricultural engineering or construction, rodent control, farm management, and hurricane rehabilitation or salvage. Of these participating in these extension projects, the following were leading cooperators: L. W. Rice, Walter Bliss, Carl Heideen, Holton Pease, R. J. MacConnell, and James Pickens.


There were twenty-four local farmers enrolled in the Agricultural Conservation Program.


Home Bureau Work


Home Bureau Work was carried on in all three sections of the town with unusually fine responses. Of the ten projects conducted during the year "Stretching the Food Dollar, Home Furnishings, and Recreation" were of particular interest. More than 200 enrollments were made in all of the projects in which 29 local leaders were active in conducting 28 meetings and demonstrations.


4-H Club Work


There was an upward interest manifested in 4-H Club activities during the year, due in no small part to the splendid leadership of the various clubs organized by the local people. According to our records, there was an enrollment of 73 young people in 7 different club projects which is a larger number than has been reported for some years.


Eleven local leaders directed their club activities and with the County Agents made 79 farm and home visits. One of the largest and most enthusiastic craft clubs in the County was organized with Mrs. M. W. Brady as leader.


The Personality Club put on a radio broadcast during the year and Gordon Brady was chosen Camp Spirit for 1939 at Camp Moses.


75


Financial Statement


1937 Unexpended Balance


$72.48


1938 Appropriation


20.00


Total for 1938


$92.48


*Expended in 1938


76.40


Carry-over for 1939


$16.08


Recommended appropriation for 1939


$50.00


*Expenses incurred by local leaders who carried out the work as reported herewith and who served as leaders in the various projects.


Home Bureau Leaders


Mrs. A. J. Brooks, Miss Ruby Carman, Mrs. Gardner Files, Mrs. Horace Greendale, Miss Dorothy Rice $17.22


4-H Club Leaders


Mrs. Melby W. Brady, Mrs. H. F. Calkins, Miss


Marion Calkins, Mr. Wallace Nietupski, Mr. Harley L. Rogers, Mrs. Ralph Phillips $59.18


$76.40


Respectfully submitted, Trustees for County Aid to Agriculture, L. B. Boston, Clerk.


Report of Finance Board


Reserve Fund


Tansfers made from reserve fund by Finance Com- mittee in 1938.


Appropriation, 5 per cent of 1937 Tax


$4,137.00


August, 1938 To Soldiers Relief $50C.CO


December, 1938 To Old Age Assistance 954.00 To Soldiers' Relief 50.00


To Miscellaneous Con- tingent Account 150.00


To Cemeteries 3.39


To Chapter 81 2.87


76


To Police 1,735.00 To W. P. A. 400.00


$3,795.26


Balance December 31, 1938


341.74


$4,137.00


The Finance Board thanks the voters for their support at Town Meetings.


Town Meeting Day is the day you make your own Tax Rate.


J. W. BALDWIN, W. F. BERRY, Chairman, LEON JEWELL, JOHN J. LYONS, A. L. MARTIN, LEE RICE.


Auditor's Report


I have made an examination of the accounts and account- ing records of the Town of Wilbraham, Massachusetts for the year ending December 31, 1938.


In my opinion they have been consistently maintained and reflect the true financial condition of the Town as of that date.


WM. E. PORTER, Town Auditor.


State Auditor's Report


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 and accounts of the town of Wilbraham for the year ending Decem- ber 31, 1938 and submit the following report thereon:


The financial transactions, as recorded on the books of the various departments receiving or disbursing money for the


77


town or committing bills for collection, were examined, checked, and verified.


The records of licenses granted by the board of Selectmen were examined. The recorded receipts were checked to the record of licenses granted and the payments to the treasurer were verified by a comparison with the treasurer's cash book. The surety bonds filed with the town by individuals to whom liquor licenses were issued were examined and found to be in proper form.


The books and accounts of the town treasurer were ex- amined and checked in detail. The recorded receipts were checked with the records of the departments collecting money for the town or sending out bills for collection, and with the other sources from which money was paid into the town treas- ury, while the payments were compared with the treasury warrants approved by the board of selectmen authorizing the treasurer to disburse town funds. The cash book additions were verified and the cash balance on December 31, 1938, was proved by a reconciliation of the bank balances with statements furnished by the bank, by examination of the savings bank book, and by actual count of the cash in the office.


The payments on account of debt and interest were proved by a comparison with the amounts falling due and with the can- celled securities and coupons on file.


The savings bank books representing the investment of trust funds in the custody of the treasurer were examined and listed, the income being proved and the withdrawals being checked with the treasurer's record of receipts.


The appropriations as voted by the town were listed from the town clerk's record of town meetings and compared with the aggregate amounts chargeable against each appropriation.


In connection with the expenditures for Chapter 81 and Chapter 90 highway projects, attention is called to the fact that such expenditures must be limited to the amount of the appropriations voted, together with such amounts as are actually received from the State and County on account of the amounts allotted. If reimbursements from the State or County are not received in time to provide funds for the pay- ment of pay-rolls, a temporary loan in accordance with Section 6A, Chapter 44, General Laws, may be issued by the treasurer.


The books and accounts of the tax collector were examined and checked in detail. The taxes outstanding at the time of


78


the previous examination were audited and proved and the subsequent commitments of poll, property, and motor vehicle excise taxes were added and reconciled with the assessors' warrants. The recorded collections were checked, the pay- ments to the treasurer were verified by a comparison with the treasurer's cash book, the abatements as recorded were com- pared with the assessors' record of abatements granted, and the outstanding accounts were listed and proved.


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.


A reconciliation of the collector's cash on December 31, 1938 showed excess cash of $115.


The receipts of the town clerk for dog and sporting licenses were checked with the record of licenses issued, the payments to the State and town treasurers were verified, and the cash on hand December 31, 1938 was counted.


The surety bonds filed with the town by the town clerk, treasurer, and tax collector were examined and found to be in proper form.


The tax collector's deeds to the town representing liens on real estate taken by the town for non-payment of taxes were examined. The tax title register was analyzed and checked with the collector's and the treasurer's accounts and with the records at the Registry of Deeds.


The accounts of the sealer of weights and measures were examined. The recorded receipts were checked with the record of fees charged and the payments to the treasurer were verified.


The receipts for licenses issued by the board of health were checked with the record of licenses granted and the payments to the treasurer were verified.


The accounts of the dental clinic were examined. The recorded receipts were checked and the payments to the treas- urer were proved by a comparison with the treasurer's record of receipts.


The records of accounts receivable of the fire, health, public welfare, and school departments were examined. The charges were examined and listed, the recorded collections were compared with the payments to the treasurer, the abatements and disallowances were checked, and the outstanding accounts were listed and proved.


79


The recorded receipts of the school department for sales and miscellaneous charges were checked and the payments to the treasurer were verified.


The recorded receipts of the librarian for fines, etc., were checked and the payments to the treasurer were verified.


The savings bank book representing the investment of the Morton L. Day Library Fund in the custody of the library trustees were examined. The income was proved and the expenditures by the library trustees were verified.


The accounts of the water department were examined and checked in detail. The charges for the sale of water, water con- nections, etc., were added, the recorded collections were checked, the payments to the treasurer were verified, the abatements were checked and the outstanding accounts were listed and proved.


Ledger accounts were compiled and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on December 31, 1938.


Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treasurer's cash, summaries of the tax and departmental accounts, as well as tables showing the trust fund transactions.


While engaged in making the audit, cooperation 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 Director of Accounts.


TOWN OF WILBRAHAM Balance Sheet -- December 31, 1938 General Accounts


Assets


Liabilities and Reserves


Cash:


Dog Licenses, Due County $1.80


General


Water Connection Deposits 17.82


Surplus War Bonus Fund,


Road Machinery Fund, 648.50


Surplus War Bonus Fund and Accumulations,


2,069.85


Accounts Receivable:


Taxes:


Levy of 1937


502.03


Levy of 1938


20,844.56


Overestimate, 22.89


Unexpended Appropriation Balances:


Motor Vehicle Excise Taxes:


Levy of 1937


18.21


Levy of 1938,


165.14


Federal Grant Old Age Assistance


90.06


Tax Titles


4,464.41


2,640.06


Tax Possession,


242.31


Reserve Fund-Overlay Surplus,


9,707.81


Departmental:


502.03


Health,


193.83


911.82


Public Welfare


510.38


1,413.85


Aid to Dependent Children,


206.22


Old Age Assistance,


21.29


Motor Vehicle Excise Tax,


183.35


Schools


27.30


Tax Title,


4,706.72


Departmental,


959.02


Water,


866.16


866.16


Water,


866.16


State Aid to Highways,


458.75


State Aid to Highways,


458.75


State and County Taxes, 1938,


7,174.00


(Underestimates to be provided for):


Surplus Revenue,


47,139.07


State Tax, 4,590.00


State Parks and Reservations Tax 10.81


$32,979.78 2,069.85


$35,049.63


Excess from Sale of Land of Low Value Under Section 79, Chapter 60, 15.13


Veterans' Exemption Tax 1938,


21,346.59


Highways-Chapter 500, Acts of 1938, $2,550.00


183.35


Administration,


80


4,706.72


Overlays Reserved for Abatements:


.Levy of 1937, Levy of 1938,


Revenue Reserved Until Collected:


959.02


-


County Tax,


600.59


5,201.40


Overdrawn Accounts: Highways: General


1,198.34


Chapter 81,


458.75


Chapter 90, East Longmeadow Road,


402.07


State Aid,


20.00


2,079.16 $70,850.78


$70,850.78


Debt Accounts


Net Funded or Fixed Debt,


$60,000.00


$6,000.00


School Loan, Water Loan,


54,000.00


$60,000.00


$60,000.00


Trust Accounts


Trust Funds, Cash and Securities:


Chloe Stebbins Charity Fund,


$170.45


$9,064.91


Deacon Warriner School Fund,


665.23


636.56


School Lot Fund,


728.10


Chloe Stebbins Library Fund,


100.00


Abner E. Bell Library Fund,


40.00


Henry Cutler Library Fund,


1,000.00


Morton L. Day Library Fund,


636.56


Laura Bruuer Cemetery General Care Fund,


1,000.00


Cemetery Perpetual Care Funds,


5,361.13


$9,701.47


$9,701.47


81


In Custody of Town Treasurer,


In Custody of Library Trustees,


82


School Committee's Report


To the Citizens of Wilbraham:


Your school committee respectfully submits the following report for the year 1938.


Financial Statement for 1938


Appropriation for School Support


$64,856.00


Interest, Deacon Warriner Fund


15.00


Total available


$64,871.00


Total expenditures for school support,


itemized statement follows


$64,244.82


Less :


Tuition refunds, 1938


59.50


Net expenditures


64,185.32


Less than total available


$685.68


Cost of the Schools to the Town in 1938


Net expenditures above




Need help finding more records? Try our genealogical records directory which has more than 1 million sources to help you more easily locate the available records.