USA > Massachusetts > Hampden County > Wilbraham > Wilbraham annual report 1941-1945 > Part 21
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For the convenience of the voters, the Finance Committee after carefully considering all the articles and proposed appropriations to be submitted to this meeting record below their recommendations on each.
Article 3. Recommend approval of reports as printed in the Town Report.
Article 4. Recommend that compensation for elected Town Officers be fixed as follows: Town Clerk- $100 per year and fees: Town Treasurer-$650: Town Collector-$900: Tree Warden-75 cents per hour : Selectmen, two members-$400 per year, Chairman $450: Assessors-75 cents per hour for office work and $1 per hour for field service (includes use of car): Constables no yearly salary, fees only: Auditor-$100 per year: School Committee-$50 per year each; Cemetery Commissioners-no salary, 65 cents per hour for time spent at work: Water Commissioners-$75 per year each: Library Trustees-no salary: Planning Board Members-no salary.
Article 5.
Finance Committee Recommends
1. Aid to Dependent Children
$1,200.00
2. Assessors' Expense.
625.00
3. Aid to Agriculture
50.00
4. Board of Health
3,500.00
5. Building Inspector's Expense.
20.00
6. Cemeteries.
1,200.00
7. Dental Clinic
600.00
9.
8. Elections Expense Fire Department.
3,000.00
10.
Forest Warden's Appropriation
300.00
11.
Gargabe collection service.
850.00
12. Gypsy Moth
500.00
13. Highways, Miscellaneous
4,500.00
14. Hydrants.
2,460.00
15. Highway Safety Committee-Expense
50.00
16. Insurance and Bonding.
1,200.00
17. Interest.
100.00
18. Liquor Law Enforcement
100.00
20.
Legal Appropriation
1,000.00
21.
Memorial Day
75.00
22. Old Age Assistance
10,500.00
22A Parks.
250.00
23. Police
100.00
25. Public Welfare
5,500.00
26. Recreation.
300.00
27. Registrars' Expense.
60.00
28. Road Machinery Account.
1,000.00
29. Selectmens' Contingent.
1,250.00
30. Schools
73,638.00
31. Soldiers' Benefits
4,000.00
32. Street Lights.
2,900.00
33. Town Collector's Expense.
400.00
34. Town Clerk's Expense.
150.00
35. Town Officers Salaries
6,600.00
35A Town Officers Rent, Supplies, Services, & Maintenance
1,150.00
36. Treasurer's Expense.
250.00
(1)
600.00
19. Library (Plus Dog Tax)
1,200.00
24. Printing Annual Reports
625.00
-Protection of School Children.
150.00
600.00
37. Tree Warden's Expense
38. Water Bonds and Interest
4,440.00
39. Water Notes & Interest
1,022.50
40. Water Department
6,000.00
41. Well Child Clinic
600.00
$144,615.50
COMPARISON OF 1945 RECOMMENDED APPROPRIATIONS WITH 1944
1945 Recommendations of Finance Committee
1944 Actual Appropriations
Annual Meeting, Article 5
$144,615.50
$135,188.12
Article 5
Annual Meeting, Other articles.
12,375.00*
10,950.00
Other Articles.
State & County Tax.
13,500.00 (Est.)
11,585.40
State & County tax.
Appropriations from special town meetings, Sept. & Dec. 1944 to go into 1945 tax
4,500.00
(Reserve Fund)
900.00
Special town . meet- ing May, '43 raised
levy
3,950.00
on 1944 tax levy.
$174,440.50
$163,123.52
*Includes Reserve Fund.
(2)
Article 17. To see.if the Town will vote to purchase from Richard J. Sackett, for the sum of one thousand dollars, ($1,000.00), a certain tract of land, comprising forty-five acres, more or less, with the buildings thereon, situate on the easterly side of the highway leading from the Village of North Wilbraham to the Village of Wilbraham, for the purpose of constructing and maintaining on said land at some future date to be determined by the town, a public school building and/or a community building and recreation field or fields, and/or for any other municipal use permitted by law; said property comprising all the land owned by said Sackett on the easterly side of said highway with the exception of a tract of land having a highway frontage of about 110 feet and a depth of about 150 feet situate in the northwest corner of said forty-five acre tract with frame two-tenement house and garage standing thereon; and raise and appropriate the sum of one thousand dollars ($1,000.00) therefor; the deed conveying said premises to the town to contain the following reservations and covenants:
(a) A reservation to said Richard J. Sackett of the right to use the land and buildings to be conveyed, free of charge, until such time as the town shall want to build on or use the property for town purposes, said Sackett to keep the buildings on said premises in such repair as he shall deem necessary or at his option to demolish, remove and retain part or all of said buildings;
(b) A covenant on the part of the town to build and maintain a suitable ornamental woven wire fence along the southerly and easterly sides of the tract of land, with the two- tenement house thereon, adjacent to the premises to be con- veyed and above referred to;
(c) A covenant that no structure shall be erected by the town within fifty (50) feet of the site of the present buildings on the premises to be conveyed, nor shall the present buildings or land within fifty (50) feet thereof be used for any purpose by the town without written permission of said Sackett so long as said Sackett shall own the premises known as Oak Ridge opposite the buildings on the premises to be conveyed;
(d) A provision that when a town building is constructed on said premises consideration will be given to naming said building to honor the memory of the late Dr. Arthur L. Damon;
(e) And any other provisions and agreements that may be mutually agreed upon by the selectmen and said Sackett; or take any other action in relation thereto.
Article 18. To see if the Town will authorize the Board of Selectmen to alter, repair or construct buildings or any other facilities at the town department lot from time to time under then existing miscellaneous highway appropriation, or take any action relative thereto.
Article 19. To see if the Town will rescind the vote passed at the last annual town meeting under article 29 which author- ized the Selectmen acting as a Board of Park Commissioners, under Section 2 of Chapter 45 of the General Laws to exercise the powers conferred upon the town by Section 14 of said Chap- ter 45, relative to the conducting and promoting of recreation, play, sport and physical education.
Finance Committee Recommends
Article 17-Recommend adoption with an appropriation of $1000.
Article 18-Recommend adoption.
Article 19-No comment.
(5)
Article 6. 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 revenue of the financial year beginning January 1, 1945, 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, General Laws.
Article 7. To see if the Town will vote to raise and ap- propriate the sum of Five thousand, six hundred twenty-five dollars ($5,625.00) or any other sum for the maintenance of Chapter 81 Roads, provided that the State contribute toward the same, in accordance with the provisions of Chapter 81, General Laws, or take any action relative thereto.
Article 8. To see if the Town will vote to appropriate and transfer from unappropriated available funds in the treasury the sum of five thousand six hundred twenty-five dollars ($5,625.00) or any other sum for maintenance of Chapter 81 roads, an amount equal to and in addition to the amount ap- propriated under Article 7 to meet the State's share of the cost of the work, the reimbursement from the State to be re- stored, upon receipt, to unappropriated available funds in the treasury.
Article 9. To see if the Town will vote to raise and ap- propriate the sum of five hundred dollars ($500.00) or any other sum for the maintenance of Chapter 90 Roads, provided the State and County contribute toward the same, in accor- dance with the provisions of Chapter 90, General Laws, or take any action relative thereto.
Article 10. To see if the Town will vote to appropriate and transfer from unappropriated available funds in the treasury the sum of one thousand dollars ($1,000.00) or any other sum for the maintenance of Chapter 90 Roads, an amount which will double, and in addition to, the amount appropriated under Article 9 to meet the State and County shares of the cost of the work, the reimbursement from the State and County to be restored, upon their receipt, to unappropriated available funds in the treasury.
Article 11. To see if the Town will vote to authorize the Selectmen to sell at public auction, after first giving notice of the time and place of sale by posting such notice of sale in some convenient and public place in the Town, fourteen days at least before sale, property taken by the Town under tax title procedure, provided that the Selectmen, or whomsoever they authorize to hold such public auction, may reject any bid which they deem inadequate, or take any action relative thereto.
Article 12. To see what disposition the Town will make of the Dog Tax of 1944.
Article 13. To see if the Town will vote to appropriate the sum of four thousand, five hundred dollars ($4,500.00) or any other sum for a Reserve Fund, this amount to be trans- ferred from the Overlay Surplus Account.
Finance Committee Recommends
Article 6-Recommend adoption.
Article 7-Recommend adoption with an appropriation of $5,625.00.
Article 8-Recommend adoption and transfer from free cash in the treasury of $5,625.00.
Article 9-Recommend adoption with appropriation of $500.
Article 10-Recommend adoption and transfer from free cash in the treasury of $1,000.00.
Article 11-Recommend adoption.
Article 12-Recommend that dog tax be devoted to the needs at the Library.
Article 13-Recommend adoption with transfer of $4500 from the Overlay Surplus Account.
(3)
Article 14. To see if the Town will vote to transfer from available funds in the treasury the sum of twenty-five thousand dollars ($25,000.00) for the purchase of war bonds that are legal investments for savings banks, in order to establish a post-war rehabilitation fund, in accordance with the provisions of Chapter 5 of the Acts of 1943.
Article 15. To see if the Town will vote to convey to Doris E. Young the following described tract of land:
A certain tract of land situate in the Town of Wilbra- ham, bounded and described as follows: Beginning at an iron pipe in the southwest corner of the land to be con- veyed and at the northeast corner of land of Nils R. Malmberg et ux., and running thence S. 87º 47' E. along land of Doris E. Young eleven and 75/100 (11.75) feet to an iron pipe; thence S. 58° 18' E. along land of said Doris E. Young thirty-nine and 09/100 (39.09) feet to an iron pipe; thence N. 32° 54' E. along land of said Doris E. Young one hundred seven (107) feet; thence N. 72° 52' W. along other land of the Town of Wilbraham twenty four (24) feet; thence Southwesterly along other land of the Town of Wilbraham about one hundred seven (107) feet to the place of beginning; meaning and intending to convey all land owned by the Town of Wilbraham between the last named one hundred seven (107) foot course and the above-named twenty-four (24) foot course and land now owned by said Doris E. Young; said premises being a portion of the premises conveyed to the Town of Wilbra- ham by deed of John F. Baldwin recorded with Hampden County Deeds, Book 1777, Page 21;
in consideration of the conveyance by said Doris E. Young to it of a certain tract of land lying between the land conveyed to the Town by said deed of John F. Baldwin and North Main Street, and next southerly of land of the Roman Catholic Bishop of Springfield.
Article 16. To see if the Town will vote to accept from Doris E. Young a deed conveying to it the following described land: A certain tract of land situate on the westerly side of North Main Street in the Town of Wilbraham and next south- erly of land of the Roman Catholic Bishop of Springfield, bounded and described as follows: Beginning at an iron pipe in the westerly side of said street and at the southeasterly corner of land of the Roman Catholic Bishop of Springfield thence S. 30° 58' W. along the westerly line of said street thirty (30) feet; thence N. 72º 52' W. about one hundred eight (108) feet to a stake in line of land of the Town of Wilbraham; thence N. 32° 54' E. along other land of the Town of Wilbraham about thirty (30) feet to an iron pin in the southwesterly corner of said land of the Roman Catholic Bishop of Springfield; thence S. 72º 52' E. along said land of the Roman Catholic Bishop of Springfield one hundred eight and 1/10 (108.1) feet to the place of beginning; together with the right to erect, construct and maintain any embankments, slopes or abutments on the adjacent land owned by said Doris E. Young that may be reasonably necessary for the construction and maintenance of a road or drive way across the land above described, together with the right to enter upon said adjacent land, with servants, agents and vehicles, for the purpose of erecting, constructing and maintaining said embankments, slopes or abutments. Being a portion of the premises conveyed to said Doris E. Young by deed of David Kinghorn et ux. recorded with Hampden County Deeds, Book 1779, Page 381. Subject to the restric- tions contained in said deed.
Finance Committee Recommends
Article 14-Recommend adoption.
Article 15-Recommend Adoption.
Article 16-Recommend Adoption.
(4)
Article 20. To see if the Town will vote to have the powers conferred by Section 14 of Chapter 45 of the General Laws relative to the conducting and promoting of recreation, play, sport and physical education, exercised by a playground com- mission consisting of three members, one to be elected for one year, one to be elected for two years, and one to be elected for three years and thereafter one to be elected each year for a term of three years, or take any action relative thereto.
Article 21. To see if the Town will vote to accept Chapter 40, Section 30A of the General Laws as amended regarding Appeals for Zoning Variations.
Article 22. To see if the Town will vote to accept the new Zoning By-Law.
Article 23. To see if the Town will adopt a By-Law establishing a Planning Board under Chapter 41, Section 81A of the General Laws.
Article 24. To see if the Town will vote to raise and appropriate the sum of five hundred dollars ($500.00) to be expended under the direction of the Planning Board in connec- tion with the proposed revision of the zoning by-law.
Article 25. To see if the Town will vote to rescind all previous votes taken relative to care of cemetery lots under perpetual care, insofar as they related to limiting care of such lots to the amount of earnings of the investment. or take any action relative thereto.
Article 26. To see if the Town will vote to accept the income from the Trust Fund of the Hines Family Burial Lot, Adams Cemetery; also one Cemetery Trust Fund of $150.00 for the Bishop Lot in the East Wilbraham Cemetery, or take any action relative thereto.
Article 27. To see if the Town will vote to raise and ap- propriate the sum of two hundred fifty dollars ($250.00) or any other sum to be expended by the Board of Selectmen to defray the expenses of a preliminary survey in connection with a town system of sewers and sewage disposal, or take any action relative thereto.
Article 28. To see if the Town will vote to raise and appropriate a sum of money to establish a street light on Dalton Street, or take any action relative thereto.
Article 29. To see if the Town will vote to raise and appropriate a sum of money to extend the water main on Manchonis Road from the now existing hydrant for a distance of about seven hundred (700) feet more or less, or take any action relative thereto.
Article 30. To see if the Town will vote to adopt the following By-Law: There shall be an annual audit of the town's accounts under the supervision of the Director of Ac- counts of the Department of Corporations and Taxation in accordance with the provisions of Section 35, Chapter 44, General Laws.
Finance Committee Recommends
Article 20-No comment.
Article 21-No comment.
Article 22-No comment.
1 Article 23-No comment.
Article 24-Recommend appropriation of $500.00 if new zoning laws are' ac- cepted and $250.00 if new ordinances are not accepted.
Article 25-Recommend adoption.
Article 26-Recommend adoption.
Article 27-Recommend adoption with an appropriation of $250.00.
Article 28-Recommend adoption with cost to be within total appropriated for street lights under Article 5.
Article 29-Recommend postponment until post-war when material will be available.
Article 30-Recommend adoption.
(6)
Table of Contents
Aid to Agriculture 48 & 75
Public Welfare 91
Aid to Dependent Children 75
Purchase of Land 93
Animals & Slaughtering 49
Recreation 94
Assessors 49 & 76
Registrars 94
Auditors' (State)
6 Road Machinery 95
Board of Health
76
Sand Shed & Loading Bin 96
Building Inspector 50 & 76
Schools 44 & 57 & 98
Cemetery Commissioners
77
Sealer of Weights & Measures 70
Cemetery Trust Funds
72b
Selectmens' Contingent 96
Civilian Defense
78
Soldiers' Benefits 106
Elections
78
Street Lights 106
Financial Committee 52
Fire Commissioners
80
Fire Chief's
53
Town Clerk 70 & 106
Forest Warden
81
Town Meetings 29 & 35 & 36
Garbage Collection
82
Town Collector 71 & 107
Garbage & Waste Disposal Notice 2
Town Office Rent
107
Gypsy Moth
54 & 83
Town Officers & Committees 3 & 9
Highways
83
Town Officers' Salaries 108
Hydrants
87
Town Reports
110
Insurance & Bonding
87
Town Treasurer
72 & 109
Jury List
46
Tree Warden
73 & 109
Legal Appropriation
87
Visiting Nurse 74
Library 54 & 88
War Honor Roll
(Cover)
Memorial Day
89
Warrant for Feb., 1945 Town Meeting 11
Milk Inspector
55
Old Age Assistance
89 & 90
Water Bonds 112
Parks
90
Water Commissioners 110
Planning Board
56 & 90
Water Notes 112
Police
91 Well Child Clinic 113
Public Safety
95 Youth Guidance Committee 73
Selectmens' Report 47
Dental Clinic 51 & 78
Summary & Comparative Expenditure Sheet 3 & 4
2
Garbage and Waste Disposal Service
Garbage Collection
This announcement is to acquaint new residents of Wilbra- ham with the available waste disposal service.
If you reside in a zone covered by regular contracted garbage collection, you can sign up for such collection at your home through payment of $4.00 per year (in advance) to the Town Collector.
If you reside in a zone not now served and can secure adequate participants to take the garbage collection service in your neighborhood, you can arrange to be included in the service by applying to the Selectmen's office.
If you reside in a zone not now serviced and cannot secure an adequate number of other participants you may arrange directly with the contractor for garbage collection at your home through payment directly to him of a fee adequate to cover the added time and mileage cost involved (the garbage collection contractor is Timothy F. Sweetman, phone North Wilbraham 294.)
Waste Collection
The garbage collection contractor will individually ar- range with householders on a private fee basis for removal of general waste to the town dump (see address of garbage collector above). If you wish to transport your own waste materials (not garbage) there is a regularly maintained supervised and cared-for town dump on Boston Road near the corner of Stony Hill Road on the land of Giacomo Alberici which any Wilbraham resident may use at any time.
Warning!
Do not dump general waste material, except at the town dump!
Do not transport garbage in your car; it is illegal to trans- port garbage over any public highway without a specific license or permit from the Board of Health.
NET COST TO THE TOWN OF ACCOUNTS WITH RECEIPTS OR OFFSETTING CREDITS OTHER THAN TOWN APPROPRIATIONS
SCHEDULE 1
ACCOUNT
1944 Expenditures of Town Appropriations (See Schedule 2)
1944-Receipts from Federal, State County, Cities or Towns (Available for expenditure)
1944-Total Expenditures including other receipts
Offsetting credits to General Treasury (Not available for expenditure by account
1944 Net Cost to the Town
1943 Net Cost to the Town
Aid to Dependent Children.
$796.01
$237.00
$1,033.01
$375.63
$420.38
$329.01
Cemeteries .
691.26
151.89*
691.26
00
539.37
601.64
Dental Clinic.
600.00
00
600.00
165.25
434.75
465.21
Highways. .
14,922.68
.00
14,922.68
5,537.07
9,385.61
9,665.60
Hydrants.
2,400.00
.00
2,400.00
180.00
2,220.00
2,310.10
Library .
1,616.34
.00
1,616.34
256.00
1,360.34
1,681.58
Old Age Assistance .
10,111.13
6,703.42
16,814.55
7,510.73
2,600.40
1,241.38
Public Welfare.
4,621.92
.00
4,621.92
1,589.18
3,032.74
1,570.11
Selectmens Contingent.
793.67
.00
793.67
1.65
792.02
1,061.43
Schools.
66,540.23
83.35
66,540.23
4,237.26
62,219.62
54,483.86
Soldiers' Benefits. .
641.58
.00
641.58
40.00
601.58
248.51
Town Office Rent .
799.79
.00
799.79
387.00
412.79
Town Officers Salaries .
5,937.40
.00
5,937.40
54.88
5,882.52
6,548.61
Water Department-Operating
4,488.27
00
-and Interest Bonds & Notes Principal
- 5,000.00
11,115.77
8,196.33
2,919.44
3,881.71
$121,587.78
$7,175.66
$128,528.20
$28,530.98
$92,821.56
$84,088.75
3
*Income, Trust Funds.
1,627.50
SCHEDULE 2
COMPARATIVE ANNUAL EXPENDITURES OF TOWN APPROPRIATIONS (Accounts with receipts or offsetting credits other than appropriations shown in detail in Schedule 1)*
ACCOUNT
1944 Appropriation or Transfer from Reserve
1944 Unexpended Balance
1944 Total Expenditures of Town Approp.
1943 Total Expenditures of Town Approp
1942 Total Expenditures of Town Approp.
1941 Total Expenditures of Town Approp.
Aid to Agriculture.
$50.00
.00
$50.00
$75.00
$75.00
$100.00
*Aid to Dependent Children
1,500.00
703.99
796.01
627.30
597.50
911.58
Americanization Class.
200.00
124.00
76.00
163.88
228.77
277.75
Assessors' Expense.
625.00
216.17
408.83
122.45
123.51
153.76
Board of Health.
3,000.00
6.32
2,993.68
1,979.18
1,922.00
2,207.49
Building Inspector's Expense.
20.00
9.25
10.75
7.00
4.05
2.52
*Cemeteries .
1,000.36
309.10
691.26
601.64
597.30
657.66
Civilian Defense.
535.00
37.49
497.51
1,298.67
833.23
.00
*Dental Clinic. .
600.00
.00
600.00
604.31
581.35
624.82
Election Expense.
742.00
5.97
736.03
00
00
.00
Fire Department.
3,000.00
44
2,999.56
2,163.29
2,303.14
3,732.33
Forest Warden.
300.00
71.75
228.25
194.23
179.25
242.54
Garbage Collection
750.00
158.53
591.47
218.91
.00
.00
Gypsy Moth.
500.00
87.15
412.85
451.90
400.16
498.60
*Highways. .
16,150.00
1,227.32
14,922.68
6,182.01
11,069.02
8,443.42
*Hydrants. .
2,460.00
60.00
2,400.00
2,400.00
2,460.00
2,415.00
Insurance and Bonding .
1,200.00
164.14
1,035.86
906.65
733.86
687.00
Interest .
100.00
100.00
.00
.00
10.40
108.02
Legal Appropriation. ..
1,000.00
702.23
297.77
473.96
305.50
715.00
Liquor Law Enforcement.
100.00
100.00
.00
.00
.00
.00
*Library . .
1,780.76
164.42
1,616.34
1,952.62
1,208.61
1,234.20
Memorial Day.
75.00
9.80
65.20
58.15
61.25
56.55
*Old Age Assistance.
10,598.48
487.35
10,111.13
9,024.84
10,516.65
9,055.03
Parks.
300.00
54.80
245.20
254.40
231.45
240.33
4
.00
Police. .
200.00
158.00
42.00
47.00
42.25
*Public Welfare.
5,000.00
378.08
4,621.92
3,219.15
5,456.95
Purchase of Land .
500.00
2.00
498.00
.00
.00
.00
Recreation . .
300.00
136.06
163.94
.00
.00
00
Registrars' Expense ..
150.00
41.60
108.40
47.92
50.77
49.35
Road Machinery .
1,000.00
417.12
582.88
488.80
889.20
2,297.05
Sand Shed & Loading Bin.
1,000.00
1.10
998.90
00
00
00
Safety Committee-Expense.
50.00
23.25
26.75
26.25
33.00
45.75
Protection of
School Children.
600.00
00
600.00
600.00
600.00
573.00
*Selectmen's Contingent .
1,100.00
306.33
793.67
1,071.94
2,249.51
808.37
*Schools.
68,683.35
2,143.12
66,540.23
60,207.38
58,026.63
58,798.20
*Soldiers Benefits
5,000.00
4,358.42
641.58
288.51
1,075.00
.00
Street Lights.
2,900.00
184.36
2,715.64
2,762.06
2,748.33
2,924.48
Town Clerk's Expense. ..
200.00
72.54
127.46
72.24
76.88
53.24
Town Collector's Expense .
400.00
120.15
279.85
254.95
606.60
316.58
*Town Office Rent & Maint.
800.00
.21
799.79
144.00
144.00
144.00
Town Officers' Salaries.
6,600.00
662.60
5,937.40
6,575.28
6,226.51
5,507.07
Treasurer's Expense .
250.00
105.29
144.71
158.40
203.39
169.73
Tree Warden.
633.00
.75
632.25
595.40
336.88
538.15
Town Reports
555.62
.00
555.62
436.68
382.82
296.20
*Water Department .
6,000.00
1,511.73
4,488.27
4,070.05
4,763.51
10,656.42
Water Bonds & Interest.
4,560.00
00
4,560.00
4,680.00
4,800.00
4,920.00
Water Notes & Interest .
2,067.50
.00
2,067.50
3,135.00
3,202.50
3,270.00
Well Child Clinic.
600.00
71.50
528.50
472.50
474.50
330.00
$156,086.07
$15,562.33
$140,523.74
$119,113.90
$126,590.00
$129,560.39
Planning Board .
· 350.00
67.90
282.10
.00
.00 65.00 5,192.97
. .
. .
U
6
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 period from January 1, 1944, the date of the previous ex- amination, to December 31, 1944, the following report being sumbitted thereon:
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or sending out bills for collection, were examined, checked, and verified.
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