USA > Massachusetts > Hampden County > Wilbraham > Wilbraham annual report 1941-1945 > Part 12
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12.00
Michael Cioch, labor
20.00
Wm. E. Day, labor
40.00
Jerry Donahue, labor
140.00
Thomas Davies, Sharpening mowers
4.50
Weidenmiller & Magovern Co., mower
14.95
Unexpended Balance
18.55
Memorial Day
Appropriation
$75.00
Grey Nook Flower Shop, Wreaths
$15.00
Wm. Harrington, Bugler
4.00
Reformatory for Women, Flags
6.31
Sons of Legion Squadron, Music
25.00
Springfield News Co., Flags
10.94
Unexpended Balance
13.75
Hydrants Appropriations
$2,460.00
Appropriation City of Springfield
$290.00 2,170.00
Town of Wilbraham
2,460.00
Unexpended Balance
.00
400.16
231.45
61.25
65
Insurance and Bonding
Appropriation
$800.00
Lloyd M. Hoover, Insurance
$40.70
Wm. F. Logan, Insurance
$422.06
679.06
Wm. F. Logan, Bonds
275.00
697.06
735.76
Unexpended Balance
64.24
Registrars' Expense
Appropriation
$75.00
Jennie T. Abbott, Reimbursement for cash paid for supplies, etc.
2.82
A. H. Bartlett, Posters, notices
2 90
Hattie E. G. Burbank, Typing
23.41
James B. Logan, Envelopes
4.98
Masonic Bldg. Association, Rent of hall
9.00
Robinson Seal Co., Inc., Forms
7.66
50.77
Unexpended balance
24.23
Legal Appropriation
Appropriation $1,000,00
Cobb Beesley & Miles, Surveys & plans for Land
Court on properties on Glendale Rd., Tinkham Road and Main Street
$105.50
Ernest E. Hobson, Services for 1942
200.00
Unexpended balance
694.50
Indemnity Insurance
Appropriation Lloyd M. Hoover (part payment)
230.00
Unexpended Balance
.00
Town Reports
Appropriation Anker Printing Company, reports
$382.80
$382.80
Unexpended Balance
.00
305.50
$230.00
66
Town Office Rent
Appropriation Town of Wilbraham
$144.00
$144.00
144.00
Unexpended Balance
.00
Interest
Appropriation
$200.00
Third National Bank & Trust Co.
$10.40
10.40
Unexpended Balance
189,60
Aid to Agriculture
Appropriation
$75.00
Trustees for County Aid to Agriculture $75.00
75.00
Unexpended Balance
.00
Water Bonds and Interest
Appropriation
$4,800.00
First National Bank of Boston
$4,800.00
Unexpended Balance
.00
Water Notes and Interest
Appropriation
$3,202.50
Palmer National Bank
$3,202.50
Unexpended Balance
$3,202.50 .00
Town Collector's Expense
Appropriation $400.00
225.00
From Reserve
625.00
A. H. Bartlett Co., Bills, notices, receipts etc. $67.70
W. F. Berry, Reimbursement for cash paid for news- papers .30
4,800.00
67
Hildegarde Fitzgerald, for depositing remittance
5.00
Hobbs & Warren, books and forms 20.72
Mitchell Labuda, Rent of space for collecting taxes 3.00
Donald McCauley, legal service
306.18*
James B. Logan, Stamped envelopes
88.32
W. F. Logan, Deputy collector's bond
5.00
Betty Smith, for depositing remittances
5.00
Michael C. Smith, reimbursement for cash paid for postage, transportation, supplies
25.48
Springfield Newspapers, legal notices
76.90
Wallace Tiffany, rent of space for collecting taxes
3.00
Unexpended balance
$18.40
*$126.00 of this expense added to tax titles
Assessors' Expense
Appropriation
$150.00
Mrs. Gladys M. Clark, transfer cards and postage
$63.23
Hobbs & Warren, Books, forms etc.
59.28
The Stoneham Independent, Excise cards
1.00
123.51
Unexpended Balance
$26.49
Treasurer's Report
Appropriation
$250.00
Walter F. Berry, reimbursement for cash paid for postage, traveling expenses, auctioneer's fees
$20.50
Conklin Office & School Supply Co., Typewriter ribbons & paper J. S. Day, Association Treasurer, dues
3.25
Hobbs & Warren, forms
3.88
Johnson's Bookstore, supplies
3.25
Wm. F. Logan, Insurance (Weights & Measures)
56.25
James B. Logan, stamped envelopes
114.26
$203.39
Unexpended balance
$46.61
2.00
606.60
68
Cemetery Commissioner's Report
Appropriation
$625.00
From Trust Funds
154.57
779.57
Expenditures
Adams Cemetery
Adelbert J. Brooks, care of lots and opening graves
$36.00
Adelbert J. Brooks, care of lots from Trust Funds
106.50
Merton Booth, labor
9.00
Leslie Collins
12.00
C. J. Hatch
10.00
Joseph Ladue
8.75
Donald McCarthy
144.50
Raymond Marriott"
8.25
Stanley Mazur
2.50
William North
5.00
John Sajdak
3.75
346.25
Woodland Dell Cemetery Association
Gideon Dickinson, labor
10.50
Woodland Dell Cemetery Assoc., for opening graves
39.70
50.20
East Wilbraham Cemetery
Adelbert J. Brooks, care of lots and opening graves
38.50
Adelbert J. Brooks, care of lots from Trust Funds
45.57
Merton Booth, labor
2.25
C. J. Hatch
33.25
Donald McCarthy "
152.50
The Cutler Company, fertilizer, fencing etc.
21.35
293.42
Glendale Cemetery
Adelbert J. Brooks, care of lots from Trust Funds
2.50
James Bennett, labor
15.00
Wesley Clark
15.00
Leonard Farr
22.00
Donald McCarthy “
7.50
62.00
Total Expenditure
751.87
Unexpended balance
$27.70
69
Planning Board Appropriation
(ZONING ORDINANCES & MAP)
Appropriation $300.00
New England Blue Print Paper Company, Magni- graph, Tracing Cloth etc. $19.04
100.00
Maynard O. Saunders, engineering services
119.04
Unexpended Balance
$180.98
Report of Finance Board
Available in Reserve Fund
$5,000.00
To Article 27-Precinct "C" a/c
57.32
Town Collector's Expense a/c 225.00
Selectmen's Contingent Fund a/c
1,000.00
Selectmen's Contingent Fund a/c
250.00
Town Clerk's Expense a/c
16.88
Town Officer's Salary a/c
126.51
1,675.71
Balance
$3,324.29
Your Finance Board is pleased to report that it was found necessary to transfer only a small portion of the Reserve Ac- count this year, the greater portion of the transfer being oc- casioned by the unforseen expense in connection with the organization and housing of the Ration Board.
In making its recommendations for the coming year, the Board has interviewed the representatives of the various de- partments of the town and to the best of their ability all con- cerned have endeavored to pursue a reasonably conservative policy yet provide for contingencies which may be expected to arise in a year as wholly unpredictable as 1943 may prove to be.
Respectfully submitted, IRVING J. CORDNER, Chairman CARL NELSON, Secretary LEON A. JEWELL FRANK N. BODEN JOHN J. LYONS EDWARD P. RACIBORSKI
70
Report of Water Commissioners
Construction-House Installations-Water Rent, etc.
Appropriation :
$4,200.00
Labor:
Roy Capen
$63.59
Norman Ellis
6.00
James Jaffray
28.60
E. D. Jerome Jr.
10.40
George Keyes
74.61
Fred Meher
63.05
E. Ray Pease
93.75
James Pickens
5.00
Harold Porter
182.50
$527.50
Miscellaneous:
Chapman Valve Company, valves and fittings
$116.23
Davitt and Calkins Express, express
2.44
Gardner's Express, express
1.36
Leadite Company, leadite
24.00
Morrissey Brothers, tubing, saw blades etc.
4.90
National Meter Company, meters
171.29
Springfield Water Department, water rent
1,861.40
White and Crowley, tubing
471.69
$2,653.31
Total Expenditure
3,180.81
Balance
$1,019.19
Maintenance and taxes
Appropriation
$1,800.00
Labor:
Roy Capen
$25.76
James Jaffray
5.20
Joseph Ladue
5.20
George Keyes
23.38
Fred Meher
21.45
E. Ray Pease
165.00
James Pickens
21.00
Harold Porter
394.40
$661.39
71
Miscellaneous:
Anker Printing Company, water bills
$19.00
A. H. Bartlett Company, memo book
1.60
Belcher Brothers, kerosene
.90
Builders' Iron Foundry, material
28.46
James B. Clow and Sons, material
147.24
Dresser Manufacturing Company, material
3.53
Gebeau's Garage, welding
3.00
James B, Logan. stamped envelopes and stamps
74.41
William F. Logan, war damage insurance
2.00
Morrissey Brothers, snow shovels
2.98
New York Central R. R. Company, freight
14.12
Palmer Register, purchase orders
6.00
M. C. Smith, check to cover postage
2.16
City of Springfield, testing and repairing meters
22.55
Town of Ludlow, taxes
372.00
Town of Wilbraham, check to cover postage
2.61
Town of Wilbraham, reimbursement clerical work
56.90
Hattie E. G. Burbank, clerical work
68.10
Harold Porter, clerical work
25.00
Howard F. Calkins, Water Commissioner
25.00
Russell Harringsn, Water Commissioner
25.00
Estate of George Northup, Water Commissioner
12.50
Everet Pickens, Water Commissioner
6.25
$921.31
Total Expenditure
$1,582.70
Balance
$217.30
72
Report of School Committee
To the Citizens of Wilbraham:
Your school committee respectfully submits the following report for the year 1942.
FINANCIAL STATEMENT FOR 1942
Appropriation for School Support
$61,850.00
Total expenditures for school support (itemized state- ment follows) $58,026.63
Less:
Tuition refunds, 1942 330.24
$57,696.39
Net expenditures for school support
Unexpended balance
$4,153.61
Appropriation for Americanization Class 375.00
Expenditures for Americanization Class 228.77
Unexpended balance 146.23
Total net expenditures
$57,925.16
Total unexpended balance $4,299.84
NET COST OF SCHOOLS TO TOWN FOR 1942
Total net expenditures above
$57,925.16
Credits
From the Commonwealth:
General School Fund, Part I
$2,320.00
Vocational Education 5,378.19
Superintendent's Salary Reimbursement 859.26
Tuition, State Children
201.12
Americanization Class
140.00
8,898.57
From other sources:
Tuition refunds, 1941 17.62
Miscellaneous credits, supplies sold,
rental, telephone 49.82
67.44
Total credits 8,966.01
Net cost of schools from local taxation
$48,959.15
ITEMIZED STATEMENT OF EXPENDITURES
School Committee:
H. W. Cutler, salary
50.00
Mrs. Mary S. Merrick, salary
50.00
Horace J. Rice, salary
50.00
$150.00
Superintendent's Salary
Edmund R. Sawyer
$1,577.81
73
Expenses of Superintendence and Enforcement of Law
Mrs. Jennie T. Abbott, labor certificates
$58.25
Mrs. Emily Condon, secretary's salary 611.07
Conklin Office and School Supply Co., filing case
1.05
Charles Lapine, supervisor of attendance
59.50
Edmund R. Sawyer, traveling & office expenses
320.36
Wright & Potter Printing Co., account blanks
6.11
1,056.34
Supervisors' Salaries
William L. Rinehart
130.00
Mrs. Cecilia C. Seymour
580.00
Mrs. Helen B. Tower
760.00
1,470.00
Teachers' Salaries
Mrs. Carol B. Allen
20.00
Mrs. Marguerite G. Brady
1,040.00
Mrs. Miriam P. Bryans
2.00
Judith V. Carlson
1,140.00
Mrs. Pearl P. Chouffet
613.00
Mrs. Adele C. DuBray
14.00
Mrs. Liane S. Fontaine
1,250.00
Mrs. Esther Goggin
12.00
Mrs. Millicent G. Green
1,370.00
Emily Ham
4.00
Katherine A. Hart
750.00
Marion L. Holland
1,237.50
Marion E. Kelley
1,370.00
Mrs. Lucy B. Kerr
14.00
Helen S. Kochanek
1,250.00
Mrs. Mary G. Logan
1,332.87
Patricia E Mitchell
1,035.00
Pauline Monahan
14.00
Christine E. Pike
440.00
Mrs. Olive Radebaugh
8.00
Mrs. Isabel Riddle
4.00
Mrs. Grace Rodin
20.00
Mrs. Agnes I. Simmington
609.00
Mrs. Clara W. Strasburg
1,140.00
14,689.37
Textbooks
Allyn and Bacon
13.90
American Book Company
6.22
Beckley-Cardy Company
80.84
The Bobbs-Merrill Company
1.86
Ginn and Company
18.60
Houghton Mifflin Company
31.11
Iroquois Publishing Company
27.68
The Macmillan Company
65.46
National School Book Service
27.02
74
Noble and Noble Publishers, Icn.
$1.84
Scott, Foresman & Company
197.25
The John C. Winston Company
78.47
$550.25
Supplies
American Book Company, workbooks
4.76
American Crayon Company, paper, dyes 45.15
American Education Press, Inc., news sheets
92.80
Edward E. Babb & Company, general supplies
38.75
Beckley-Cardy Company, sentence builders
1.50
Blodgett's Music Store, music
16.08
Carlisle Hardware Co., physical ed. supplies
43.20
Civic Education Service, news sheets
25.80
Cook and Company, drill charts
9.89
Department of Education, rental Erpi films
12.50
Forbes & Wallace, Inc., oilcloth
1.00
Ginn and Company, workbooks
31.78
Mary Joan Green, magazine subscriptions
11.00
J. L. Hammett Co., general supplies
52.52
Harcourt, Brace and Company, workbooks
6.05
Houghton Mifflin Co., workbooks
37.50
C. Howard Hunt Pen Co., lettering books
3.00
The Macmillan Company, workbooks
33.78
Laidlaw Brothers, workbooks
16.89
Papercrafters, Inc., paper
42.81
The Plymouth Press, seatwork
5.00
Theodore Presser Co., music
4.84
Edmund R. Sawyer, transportation paid on films
7.70
Scott, Foresman & Co., workbooks
115.40
Shaw-Walker, record cards
2.66
Springfield Office Supply Co., pencils, file
5.98
Supreme Radio Service, records, charts
9.21
O1 H. Toothaker, atlas, map
4.45
Mrs. Helen B. Tower, drill, paint, shellac
2.17
Weber-Costello Co., Alphacolor
2.27
Webster Publishing Co., workbooks
7.03
Henry S. Wolkins Co., general supplies
327.28
World Book Co., tests
21.30
1,042.05
Janitors
Charles J. Hatch
183.00
Henry R. Hyde
800.00
Charles Lapine
1,509.82
2,492.82
Fuel
Cutler Grain & Coal Co., anthracite coal Springfield Coal Company, bituminous coal
860.90
390.63
1,251.53
75
Miscellaneous Operating Expenses
Carlisle Hardware Co., dustbane
$19.00
Carter Paper Company, wax
40.00
Central Mass. Electric Co., light, power, bulbs
167.77
C. B. Dolge Co., floor seal
386.82
Jerry Donohue, removing ashes
16.90
David K. Farrelly, deodorant blocks
1.85
Henry. R. Hyde, fly spray
5.30
Morrissey Brothers Co., cleaner
3.29
N. E. Tel. & Tel. Co., telephone service
130.16
City of Springfield, water
23.54
State Prison Colony, brushes
18.14
Thacker Craig Paper Co., paper towels
135.45
Town of Wilbraham, water
24.50
972.72
Repairs
Edward E. Babb & Co., Alotol
3.67
Division of the Blind, repairing and tuning pianos
10.50
A. Boilard & Sons, Inc., cement, sand 14.50
Carlisle Hardware Co., burner plate
8.96
Commissioner of Public Safety, boiler inspection
5.00
Community Feed Stores, paint
16.75
The Cutler Co., cement
4.80
Forbes & Wallace, Inc., shade
2.95
J. L. Hammett Co., slatex
1.60
Henry Hyde, mowing yard
5.00
Charles Lapine, repairs and mileage
90.59
Fred C. McClean Heating Supply Co., guage, brush, couplings
3.30
O. J. Merkel & Sons, wiring heater
18.80
Leo Meunier, repairs
7.15
Moderne Radio Shoppe, repairs on radios
13.75
Morrissey Brothers Co., fuse, bolts, glue
15.02
E. Ray Pease, labor
249.00
Reformatory for Women, flags
21.54
George W. Robbins & Sons Co., fir, nails
26.24
Edmund R. Sawyer, key
.20
Charles S. Stacy, repairs on heaters
45.98
Ellis Stansfield, labor
244.80
True Bros., Inc. clocks
16.50
826.60
Health
Dentists & Surgeons Supply Co., Schick needles
2.50
Federal Pharmacy, supplies
25.42
Franconia Press, printing
3.11
Signe L. Polson, salary, postage, telephone
756.76
Walter T. Rohr, M. D., physician
198.50
Edmund L. Saunders, M. D., physician
49.50
1,035.79
76
Elementary School Transportation
Mrs. Mildred H. Brooks, contract
$448.50
Leon A. Jewell, contract
141.58
Town of Ludlow, contract
110.08
George W. Motyka, contract
1,680.00
Bernard L. Rochford, contract
250 00
Nicholas J. Samble, contract
764.00
3,394.16
High and Trade School Transportation
Zelva Barber, reimbursement
3.75
Town of Ludlow, contract
60.02
George W. Motyka, contract
5,020.00
Julia Porteri, reimbursement
4.25
Mrs. Flsie M. Samble, contract
491.20
Springfield Street Railway Co., tickets
164.00
5,743.22
High School Tuition
Town of Ludlow
240.64
Town of Palmer
900.00
City of Springfield
14,611.38
15,752.02
Elementary School Tuition
Town of Ludlow
127.36
Trade School Tuition
City of Springfield
5.192.19
Miscellaneous Auxiliary Expenses
Lewis H. Blackmer, program covers
6.60
Mrs. Emily Condon, lettering certificates
8.70
Forbes & Wallace, Inc., housewares
4.80
William F. Logan, insurance
647.50
667.00
New Equipment
.
Mrs. Cecilia C. Seymour, victrola case
1.39
Supreme Radio Service, record player
20.23
Welch Allyn Co., vision test equipment
13.78
Total expenditures for school support
$58,026.63
Americanization Class
Edward E. Babb & Co., supplies
1.40
Teresa Boylan, teacher
66.00
Irving C. Clark, film rental
3.00
Mrs. Esther Goggin, teacher
66.00
Mrs. Lucy B. Kerr, teacher
88.00
Clem O. Thompson, Director, books
4.37
35.40
228.77
77
APPROPRIATIONS NEEDED FOR 1943
General Expenses
School Committee
$150.00
Superintendent's Salary
1,600.00
Expenses of Superintendence
1,135.00
Expenses of Instruction
Salaries of Supervisors and Teachers
19,859.00
Textbooks
800.00
Supplies
1,200.00
Expenses of Operation
Janitors
2,620.00
Fuel
1,350.00
Miscellaneous
750 00
Maintenance
Repairs and Replacements
1,000.00
Auxiliary Agencies
Health
1,150.00
Transportation
9,886.00
Tuition
22,955.00
Miscellaneous
145.00
Total for support of schools, transportation and
trade school tuition
$64,600.00
Americanization Class
$200.00
ESTIMATE OF CREDITS ON ACCOUNT OF EDUCATION FOR 1943
General School Fund Law, Part I
$2,410.00
Superintendent's Salary
859.26
Vocational Education
4,278.32
State Wards
100.00
Americanization Class
60.00
TOTAL
$7,707.58
Respectfully submitted, H. W. CUTLER, Chairman MRS. MARY S. MERRICK HORACE J. RICE
78
Report of Fire Commissioners Year Ending December 31, 1942
Regular Appropriation
$3,000.00
Emergency Defense Appropriation
1,000.00
Total Appropriation
$4,000.00
Maintenance Expense
Central Mass. Electric Co., electricity
76.99
N. E. Tel. & Tel. Co., telephones
64.46
Gideon Dickinson, garage rent
180.00
Ludlow Mfg. & Sales Co., alarm box battery upkeep
22.00
Walter H. Clark, coal
65.58
William Tupper, janitor service
24.50
Clifton King, janitor service
15.00
Water Department
4 25
A. J. Brooks, gasoline and oil
50.17
Files' Service Sta., gasoline, oil & battery service
26.79
Lloyd M Hoover, insurance on Reo truck
12.50
John F. Baldwin, insurance on Maxim truck
12.50
$554.74
Supplies and Equipment Expense
American LaFrance Foamite Industries Inc., equipment
232.23
Hall Hardware Co., light bulbs & dry cell batteries
5.15
Sears, Roebuck Co., oil and battery charges
23.88
Fisk Tire Service, tire tubes
18.64
W. G. Chapman, miscellaneous supplies
3.50
238.40
Payroll Expense
Regular payroll
1,155.50
Hourly rate
309.50
$1,465.00
Repair Expense
none
Total Expenditures
$2,303.14
Unexpended Balance
1,696.86
$4,000.00
Respectfully submitted, WESLEY G. CHAPMAN DAVID J. MUIR FRED B. REIDY
Fire Commissioners
79
Report of Trustees of the Free Public Library
Resources
Appropriation for 1942 Dog Fund
$900.00 755.16
$1,655.16
Expenditures
Library Book House, books
$ 452.44
M. L. Edgerton, magazines
32.85
Gaylord Brothers, supplies
8.40
Demco Library Supply Company, supplies
1.35
Remington Rand Company, pockets
2.00
A. H. Bartlett Co., printing and supplies
7.65
Mrs. J. T. Abbott, services as Librarian
100.00
Mrs. J. T. Abbott, paid for assistance
32.80
Mrs. J. T. Abbott, paid for cleaning
7.75
Mrs. J. T. Abbott, paid for postage and supplies
3.68
Mrs. C. B. Hitchcock, care Stony Hill Branch
5.00
Cutler Coal and Grain Company, coal
266.10
James Jaffray, care heater and lawn
193.00
Town Water Department, water rental
12.25
Central Mass. Electric Company, current
77.96
Faulkner Hardware Co., repairs to radiator
2.38
Cutler Company, fertilizer
3.00
Used less than available
$1,208.61 446.55 $1,208.61
Gross Expenditures as above
Less int., Henry Cutler Legacy
20.50
Less int., Chloe Bliss Stebbins Fund
2.05
Less int., Abner E. Bell Fund
. 81
Less Fines (In Treasurer's report for 1943)
49.47
Less Rent for Offices one year
144.00
Net Cost to the Town
$991.73
Morton L. Day Trust Fund
On hand January 1, 1942
$575.80
Interest to August 1, 1942, one year
11.56
Paid for 35 Copies Christian Herald
35.00
On hand January 1, 1943
$552.36
See Auditor's Report for statement of Henry Cutler Legacy, Abner E. Bell Fund and Chloe Bliss Stebbins Fund.
8387
Number of Volumes added by purchase
262
Number of Volumes donated
69
7718
Number of Volumes discarded or lost
74
Number of Volumes in Library January 1, 1943
7644
North Wilbraham
9422
580
Stony Hill
213
21
School Deposits
1351
Total
10.986 301
The Trustees gratefully acknowledge gifts from various sources.
Respectfully submitted,
MRS. ALICE P. PLIMPTON H. W. CUTLER,-Trustees.
216.88
Number of Volumes in Library January 1, 1942
Circulation
Brorowers
80
Report of Tree Warden
Appropriation
$550.00
LABOR
Ernest M. Hayn
$95.55
Louis B. Hallock
39.50
Henry Hyde
35.50
Ervin Auchter
20.50
William Shortell
2.00
$193.05
MATERIAL
R. E. Faulkner, Ebonol, Tools 9.93
Hill Saw Filing Co., Filing Saws 3.00
Cutler Co., Waterproof paint 1.50
Benjamin Powell Co., Ladder
14.40
28.83
MAINTENANCE
Northern Tree Expert Co. 50.00
Spraying 100 trees
E. M. Hayn, reimbursement for 25 Rock Maples
65.00
115.00
336.88
Unexpended balance
$213.12
This year, as in the past, a spraying program was con- tinued. All elm trees on Main Street and a section of Springfield Street were sprayed for the eradication of Elm Leaf Beetle. This is the second year the elms have been sprayed and they show improvement in health.
The sum of $200.00 was set aside for professional trimming of large trees on Main Street, continuing where this work was terminated last year. Two Tree Expert Companies were en- gaged to do this work but both had to cancel their agreements due to the shortage of skilled climbers. The shortage of man power locally also hindered the progress of tree work.
At the present time there are a few 14 foot Rock Maples purchased by the Town available for roadside planting this spring. Property owners having room for one or two additional roadside trees may apply for them as long as the supply lasts.
Respectfully submitted, ERNEST M. HAYN
81 State Auditor's Report
MR. THEODORE N. WADDELL DIRECTOR OF ACCOUNTS DEPARTMENT OF CORPORATIONS AND TAXATION STATE HOUSE, BOSTON
Sir:
In accordance with your instructions I have made an audit of the books and accounts of the town of Wilbraham for the year ending Decem- ber 31, 1942, and submit the following report thereon.
The financial transactions, as recorded on the books of the several departments collecting or disbursing money for the town or committing bills for collection, were examined, checked, and verified.
The recorded receipts for licenses issued by the board of selectmen were checked with the record of licenses granted, and the payments to the treasurer were verified. The surety bonds filed with the town by indi- viduals to whom liquor licenses were issued were examined and found to be in proper form.
The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were checked with the records of the departments collecting money for the town and with the other sources from which money was paid into the town treasury. The payments were compared with the treasury warrants approved by the board of selectmen authorizing the treasurer to disburse town funds, and the cash balance on December 31, 1942, was proved by reconciliation of the bank balance with statements furnished by the bank and by examination of the savings bank book.
The payments of debt and interest were proved by comparison with the amounts falling due and with the cancelled securities and coupons on file.
The savings bank books representing the investment of the trust funds in the custody of the treasurer were examined and listed, the income being proved and the expenditures being verified.
The books and accounts of the town collector were examined and checked in detail. The tax accounts outstanding at the time of the prev- ious examination and the subsequent lists of all taxes committed were audited and proved with the warrants given by the assessors for their collection. The recorded collections were checked, the payments to the treasurer were verified, the recorded abatements were compared with the assessors' records of abatements granted, and the outstanding accounts were listed and proved.
The departmental accounts receivable outstanding at the time of the previous examination and the subsequent commitments of departmental accounts were examined and checked. The recorded collections were compared with the payments to the treasurer, the abatements were checked, and the outstanding accounts were listed and proved.
The outstanding tax and departmental accounts were verified by mailing notices to a number of persons whose names appeared on the books as owing money to the town. Among the replies received were two which claimed that taxes had been paid. These claims are being investigated, and from the balance of the replies received it would appear that the accounts, as listed, are correct.
82
The collector's cash balance on December 31, 1942, was proved by a . reconciliation of the bank balance with a statement received from the bank and by actual count of the cash in the office.
The record of tax titles held by the town was examined and checked with the collector's and treasurer's accounts and with the records at the Registry of Deeds.
The financial transactions of the town clerk were examined. The receipts for dog and sporting licenses were checked with the record of licenses issued and the payments to the state and town treasurers were verified. The receipts for gasoline license renewals were checked with the applications and the payments to the treasurer were verified. The town clerk's cash on hand December 31, 1942, was proved by actual acount.
The surety bonds filed with the town by the town clerk, treasurer and town collector were examined and found to be in proper form.
The appropriations voted by the town were listed from the town clerk's record of town meetings and a comparison with the aggregate amounts chargeable against each appropriation showed that all expenditures have been limited to the amounts voted.
The recorded receipts of the sealer of weights and measures were hecked with the record of work done and the payments to the treasurer were verified.
The receipts for fees charged for registration of bicycles were checked and the payments to the treasurer were verified.
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