USA > Massachusetts > Hampden County > Wilbraham > Wilbraham annual report 1941-1945 > Part 29
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10.00
Elizabeth Smith, transportation to bank with deposits
10.00
Michael C. Smith, reimbursement for postage, clerical service 64.18
$279.85
Unexpended balance
120.15
Town Office Rent Appropriation
Appropriation Transfer from Reserve
$700.00
100.00
$800.00
Central Mass. Elec. Co., electricity
$53.64
Wlater H. Clark, fuel
253.81
Checkerboard Feed Store, fuel
3.96
Jerry Donahue, janitor service
300.00
Faulkner Hardware Co., paint
7.63
Hiersche & Son, repairs to Perry Building
3.00
Harold Morgan, repairs to Perry Building
18.50
Benj. Powell Sons, Inc., repairs to Perry Building
5.25
Town of Wilbraham, Water rents and rental of Selectmen's Offices 154.00
- $799.79
Unexpended balance
.21
108
Town Officers' Salaries Appropriation
Appropriation
$6,600.00
Selectmen:
Albert L. Martin, chairman
$450.00
J. Loring Brooks, Jr.
400.00
Irving J. Cordner
400.00
1,250.00
Assessors:
Henry I. Edson E. Ray Pease Charles W. Vinton
46.00
225.75
235.00
506.75
Town Collector: Michael C. Smith
800.00
Town Treasurer: Walter F. Berry
600.00
Town Clerk- Walter F. Berry
50.00
Auditor: William E. Porter
100.00
Recording Vital Statistics: Jennie T. Abbott Estate
58.50
Recording Vital Statistics: Walter F. Berry
75.50
Administering Oaths:
19.50
Social Worker: Helen C. Boden (part salary)
1,450.00
Bookkeeper for Selectmen: Hattie E. G. Burbank
213.15
Sealer of Weights & Measures: Charles W. Vinton
200.00
Building Inspector: George G. Herter 150.00
Animal and Slaughtering Inspector: Fred C. Phelps
5.00
Milk Inspector: James M. Pickens
35.00
Moderator: Frank Auchter, Annual and two special town meetings 35.00
Registrars:
Walter F. Berry
50.00
William L. Dempsey
50.00
Harold R. Porter
50.00
John J. Powers
50.00
200.00
109
Canvasser for Registrars:
Hattie E. G. Burbank
22.50
116.25
William L. Dempsey Raymond J. Ryder
50.25
5,937.40
Unexpended balance
662.60
Treasurer's Expense
Appropriation
$250.00
A. H .Bartlett Co., metal filing case
3.10
W. F. Berry, reimbursement on transportation, supplies etc.
15.02
Hattie E. G. Burbank, clerical work
11,10
C & C Express, express on steel file
.50
Conklin Office & School Supply Co., binder
4.90
Hobbs & Warren, Inc., forms, supplies
12.61
James B. Logan, envelopes, postage
87.48
Ralph Stedman, steel file
10.00
$144.71
Unexpended balance
105.29
Tree Warden
Appropriation
$600.00
From Reserve
33.00
Labor
Ernest M. Hayn
$57.75
Albert H. Howes
6.30
Stanley Mazur
20,00
William North
24.00
William Shortell
6.30
633.00
114.35
110
Maintenance
Northern Tree Expert Co., spraying and trimming trees
517.90
-
$632.25
Unexpended balance
.75
Town Reports
Appropriation
$555.62
Anker Printing Co., printing town reports, finance
board recommendations, warrants
$500.62
Mary Anne Cooper, photographs
10.00
New England Blue Print Paper Co., covers
45.00
$555.62
Balance .00
Report of Water Commissioners
Appropriation
$6,000.00
Construction -- House Installations etc
Labor: Frank Archie
$45.00
Fred Bryant
25.00
Norman Ellis
10.00
Fred Meher
102.75
Charles Merrick
41.00
William North
2.25
E. Ray Pease
154.20
380.20
111
Miscellaneous:
C & C Express, express
.76
Chapman Valve, valves and fittings
38.70
Norman Ellis, copper tubing and repair parts
75.24
Gebeau's Garage, welding
2.50
Charles L. Merrick, reimbursement cash paid -- express
10.05
Mueller Company, corp stops and extension boxes
36.46
E. Ray Pease, reimbursement cash paid-express
.78
H. R. Prescott & Sons, service boxes and adapters
66.40
Springfield Water Dept., water rent
2,353.00
2,583.89
$2,964.09
Maintenance and Taxes
Labor: Mario Campora
$4.25
Norman Ellis
4.50
James Jaffray
9.00
Fred Meher
66.75
Charles Merrick
185.00
E. Ray Pease
386.65
Harold Porter
2.00
658.15
Miscellaneous:
Albert Bragg, drill points
$5.00
The Cutler Company, lime and cement
.30
Jerry Donahue, cartage
2.00
Norman Ellis, repair parts
2.50
Gebeau's Garage, welding
1.50
Thomas Hierschi, repair on electric torch
5.00
James B. Logan, stamps
11,00
William F. Logan, insurance
20.50
Town of Ludlow, taxes and road repair
360.00
112
Charles L. Merrick, reimbursement supplies bgt.
5.40
Morrissey Brothers, steel tape
6.19
H. R. Prescott & Sons, transite pipe, taps and drills etc.
50.57
Remington Rand Inc., masonite book unit
15.85
Springfield Water Dept., repairing meters
5.22
Howard F. Calkins, Water Commissioner
75.00
Russell Harrington, Water Commissioner
75.00
Everett P. Pickens, Water Commissioner 75.00
Hattie E. G. Burbank, clerical work
150.00
866.03
$1,524.18
Total expenditure
$4,488.27
Balance
1,511.73
Water Bonds and Interest
Appropriation
$4,560.00
First National Bank of Boston
$4,560.00
4,560.00
Water Notes and Interest
Appropriation $2,067.50
Palmer National Bank
$2,067.50
2,067.50
113
Well Child Clinic Appropriation
Appropriation
$600.00
Walter T. Rohr, M. D., services at Clinic
$125.00
Mrs. Marion J. Swift, Nutritionist at Clinic
6.00
Visiting Nurse Association
397.50
$528.50
Unexpended balance 71.50
114
In Memoriam
ED. 6. Macdowell
Former Selectman
KNOW YOUR TOWN AFFAIRS Read all of this report that you can - But don't fail to read all of the first condensed section printed on India paper.
Section 1. CONDENSED TOWN REVIEW WITH FINAN- CIAL SUMMARIES -printed on India Paper-pages 2 to 38 inclusive.
Section 2. DIRECTORY OF TOWN OFFICIALS, COMMIT- TEES, JURY LIST, SCHOOL CALENDAR, ETC. -printed on Green Paper-pages 39 to 46 inclusive.
Section 3. GENERAL REPORTS OF TOWN OFFICIALS AND COMMITTEES -printed on Rose Paper-pages 47 to 74 inclusive.
Section 4. DETAILED EXPENDITURE REPORT FOR EACH APPROPRIATION -printed on Goldenrod Paper-pages 75 to 114 in- clusive.
Wilbraham War Service Honor Roll
W. Gilbert Allyn Darrel S. Ames Donald F. Auchter Ervin F. Auchter John R. Auchter Paul D. Auchter
James E. Backus John E. Backus Robert J. Backus Donald P. Bacon Walter J. Bak John F. Baldwin, Jr. Joseph V. Baldwin William Baldyga Lewis E. Banta, Jr. Anthony Barcome Wilbur R. Barnes Duane B. Bassett Anthony B. Bednarz Camillo Bellotti James A. Bennett John N. Bernet Joseph R. G. Bertheaume Joseph P. Bigos Harry Black burn Ignatz F. Bobowiec Peter J. Bokum Bronislaw P. Borek Frank Borek Stanley W. Borek Theodore Borek Victor S. Boryczka William S. Bouton, Jr. George M. Boyer Henry Boyer Philip E. Boyer Theodore G. Boyer W. Gordon Brady Theodore C. Brassard Stanley G. Brown Alvin L. Burlingame
Howard F. Calkins, Jr. John H. Calkins Marion J. Calkins John P. Campsie Robert A. Campsie Victor K. Carman Joseph Chmura Joseph S. Chmura Mitchell B. Chmura *Mitchell J. Chmura Stanley E. Chmura Stanley P. Chmura *Frank A. Chrzanowski John J. Chrzanowski Mitchell M. Chrzanowski Raymond W. Chrzanowski Bronislaw S. Chrzan Stephen S. Chrzan Charles L. Ciecko Frank L. Ciecko Stanley M. Ciecko Alexander T. Cieplik Theodore J. Ciesla Albin A. Cioch Paul W. Clark George F. Cline William D. Coburn Frederick M. Cohn, Jr. Leslie R. Collins Roy L. Collins Russell J. Connor Edna O. Coons Wendell B. Coote Frederick W. Cordner Paul F. Corriveau Donald F. Crafts John C. Craig Melvin F. Crowley Edward A. Cwieka Walter S. Czajka Edward Czerniak
John Dabrowski *Mitchell I. Dabrowski Joseph W. Daniele Primo D'Andrea Santino D'Andrea Richard L. Danforth Stanley A. Daniel RobertE. DeGray Robert C. Dempsey Richard I. Dibble Robert C. Dietz Edward J. Dill Mitchell W. Dobek Arthur I. Dobles Robert M. Dollar Robert H. Doolittle, Jr. Malcolm E. Dorey
Stanley J. Dudek Thaddeus Dynak E. Gardner Edson Philip L. Edson Doris E. Ellinwood Guy F. Emerson Robert B. Enemark
Norman F. Farnsworth Geoge A. Fenn, Jr. William W. Feranzoviz
Warren W. Feustel Gardner R. M. Files Milton Flocken Charles F. Foy William J. Foy Kathryn E. Frost Domingos Frutuozo
Boleslaus G. Galas Stanley W. Galas Theodore W. Gebeau
Silvio A. Gendron, Jr.
Walter K. Gilman
Mark H. Gordon Phyllis R. Gowell Robert A. Gowell Albert Greendale Horace Greendale
Howard N. Griffin
Roger B. Griffin Edward R. Grove Frank P. Grzebieniowski Mitchell Grzywacz Robert J. Guilmette Stanley Gurski Stanley J. Gurski
Marcella B. Hagman Warren A. Hagman Herman W. Hall Milton E. Hamilton William E. Hamilton Leonard Harrington Frank R. Hayes Leslie S. Henderson Henry R. Herter Albert E. Hewson, Jr. Gordon C. Hill, Jr. Henry R. Hooey Lloyd N. Hoover
Thomas G. Hubbell Edward R. Hutchins
Theodore Iwasinski
Longin Jachym Stephen S. Jachym Thaddeus M. Jachym Mitchell J. Jakobczyk Wilbur J. Jenkins Richard E. Jerome
Robert C. Jerome Edward J. Jez
Stephen Jez
Frank A. Karwoski Robert B. Keefe, Jr. Dorothy F. Keyes George E. Keyes Ralph E. Keyes Frank H. Kibling Henry S. Kielbania David R. Kilpatrick George B. King Paul H. Kittridge Stephen M. Koziol Stanley E. Kozyra Andrew T. Kubik
George E. Ladd Joseph Ladue Donald Lane Edmund Lapine
Eleanor V. LaRiviere Francis E. Larro Ralph W. Larro Allan M. Lattrell Francis H. Lattre11 Carl Lauppe, Jr. Edward A. Lazarek Irvin J. Leo Gerard A. Letendre Louis J. Litera Edward M. Logan Stephen E. Lopata Theodore T. Lopata William Lopata Mary H. Lyons
Frank J. Maciaga John M. Maciago Walter J. Markiewicz Mitchell J. Marszalek Walter M. Marszalek Albert W. Martin Bronislaw Mazur Francis W. Meher Leo J. Meher Andon Meregian Stuart H. Merrick Theodore P. Merrick Stanley T. Miarecki Julian Misiaszek
Mitchell Misiaszek Stephen F. Misiaszek Theodore J. Misiaszek Stanley J. Misterka Mitchell J. F. Mitus
Stanley T. Mitus Richard H. Morgan
Walter Moroz Edward J. Motyl Joseph S. Motyl Mitchell F. Motyl Stanley J. Motyl
*David Murphy, Jr. Edward Murphy Francis M. Murphy John D. Murphy Michael Murphy Thomas J. Murphy
John J. Nawoj Chandler W. Newell Charles J. Niejadlik Edwin J. Niejadlik Bert B. Nietupski
Eugene Nowak Frank J. Nowak John P. Nowak, Jr. Stanley A. Nowak Thaddeus Nowak
Hazen R. Ober
Stanley S. Obrzut Robert J. Odell Henry S. Opalinski Mitchell J. Opalinski Theodore W. Opalinski
Stanley J. Pabis
Robert T. Payne Edward R. Pease, Jr.
Edward B. Peczka
Eugene B. Peczka Ermenegildo B. Pelligrini Robert O. Perry Donald B. Phillips Casimiro J. Piccinelli Elizabeth W. Piper Anna V. Pirosseno Joseph J. Piscor
*John K. Podsadowski Stanley Podsadowski Harold E. Porter John E. Powers James P. Powers
Thomas C. Powers Richard S. Preston
*William A. Preston Bronislaw J. Presz John S. Presz Joseph Przybycien Stanley Przybycien Joseph E. Puricelli, Jr.
Robert E. Reid John Reynolds Mary L. Rice William O. Rice Henrietta M. Richmond Luther H. Richmond William R. Richmond, Jr. Raymond R. Riddle, Jr. William T. Riddle Richard G. Risley William F. Roach, Jr. George R. Robinson George H. Robinson, Jr. Harry A. Robinson Daniel E. Robson Theodore M. Rodak Arnold J. Rodrigues Wallace N. Rogers Henry Rogowski ** Joseph F. Rosinski Henry A. Roux Joseph Rusiecki John E. Rys
Leo J. Sajdak Stanley F. Sajdak
Alphone Sambor Clifford W. Sawtelle Wallace A. Schiffer Marie A. Scott David S. Secor Frank S. Sepiol Maitland K. Shults John P. Sigsbee Kasimierz Skoczyłas Frank B. Skorupsk Stephen M. Skorups Frank S. Skrzyniarz Theodore J. Skrzyn John F. Smith Lincoln A .. Smith Thomas B. Smith William A. Smith Frank T. Soja Stanley M. Soja Joseph F. Soja Stanley J. Sowa Theodore S. Sowa Jerome M. Stedman Mary L. Stedman James A. C. Stillman Andrew Stokosa Henry J. Stokosa Fritz K. Strassberger, J. Karl H. Strassberger EdwardP. Strycharz Barton P. Sullivan Robert C. Sullivan Paul J. Sweetman Harold F. Swetland John Szczebak Lawrence Szczebak Stanley F. Szczebak Thaddeus Szczepan Frederick Szczygie
*Harold H. Thomp Roger L. Tiffany Andrew C. Tilley Edward W. Tilley Edward Trybus Edward J. Tupek Walter J. Tupek Bernard J. Tupper Earl F. Tupper John H. Tupper Ralph E. Tupper, Jr
Chester Urban Walter B. Urban
Ralph H. Vagaline James B. Van Watt Edward J. Verallis Clifton W'. Viets Anthony J. Victor Joseph S. Victor
John F. Wahlberg Clifton E. Waid
Louis Walas Stanley Walas Stephen S. Walas Mitchell F. Walch Stanley P. Walch David B. Walker Theodore L. Wallace William N. Wallace, Nelson E. Warner Paul A. Wierciak Peter Wierciak Herman A. Wiesner David M. Wight Joseph Witowski Joseph J. Witowski Mitchell Witowski Stanley J. Witowski Thaddeus Witowsk Walter L. Woods, J Joseph T. Workum Thaddeus F. Wozn'a Mitchell S. Wozniak Emanuel Wyzik Walter Wyzik
Frank J. Zabawa Walter J. Zabawa John A. Ziemba Stephen F. Ziemba
*Killed in action
** Missing
Annual Report, 1945 Town of Wilbraham
E
----
Photograph of Pines School Taken by Mary Ann Cooper
IN MEMORIAM
HOWARD F. CALKINS - Former Water Commissioner AUGUSTUS F. FRIEND - Former Constable and Assessor
BUILDING ZONE MAP OF WILBRAHAM - MASSACHUSETTS PREPARED BY PLANNING BOARD AND ADOPTED BY THE TOWN MEETING SCALE-1 INCH = 600FEET
M.O.SAUNDERS CONSULTANT
JAN. 1944 HL. WALTERMIRE
CHICOPE
RIVER
PALMER
SPRINGFIELD
MON SON
HAMPDEN
KEY
GENERAL OR CLASS B RESIDENCE DIST.
RESIDENCE AL.DISTRICTS
RESIDENCE A 2. DISTRICTS
BUSINESS DISTRICTS
INDUSTRIAL DISTRICTS
RESIDENCE A3. DISTRICTS
HAMPDEN
-.
......
.
BUILDING ZONE MAP OF WILBRAHAM- MASSACHUSE PREPARED BY PLANNING BOARD AND ADOPTED BY THE TOWN MEETING SCALE-1 INCH = 600 FEET
M.O.SAUNDERS CONSULTANT
JAN. 1944
H. L. WALT DEL
200
2000
1000
5280
1/4 MILE
1/2 MILE
3/4 MILE
MILE
BOSTON
& ALBANY R. R.
SPECTACLE POND
DOW-
PONO
NINEMILE
V
Table of Contents
Aid to Agriculture
47
Purchase of Land 99
Aid to Dependent Children 83
Recreation 55
Assessors
48 & 83
Registrars 100
Auditors (State)
5
Road Machinery 100
Board of Health
84
Schools 29 - 30 - 58 - 101
Building Inspector 49 & 97
Sealer of Weights & Measures 74
Cemetery Commissioners
84
Selectmen's Contingent 109
Cemetery Trust Funds 78
Selectmen's Report
33
Dental Clinic 50 & 85
Elections
85
Soldiers' Benefits 110
Financial Committee
118
Street Lights 111
Fire Commissioners
52 & 86
Fire Chief
50
Forest Warden
88
Garbage Collection
89
Gypsy Moth
53 & 89
Highways
89
Town Office Rent 112
Hydrants
93
Officers & Employees Salaries 113
Insurance and Bonding
93
Jury List
32
Reports 98
Legal Appropriation
93
Treasurer
76 & 114
Library
54 & 94
Tree Warden
80 & 114
Memorial Day
95
Visiting Nurse
80
Milk Inspector
55
War Honor Roll
Cover
Old Age Assistance
95 & 96
Parks
96
Planning Board
96
Water Bonds 117
Police
97
Water Commissioners
115
Public Safety
92
Water Notes 117
Public Welfare
98
Well Child Clinic 117
Sewage Report 38
Summary and Comparative Expenditure Sheet 3 & 4
Town Clerk 74 & 111
Town Meeting 17
Town Collector 75 & 112
Warrant for February 4, 1946 meeting 10
NET COST TO THE TOWN OF ACCOUNTS WITH RECEIPTS OR OFFSETTING CREDITS OTHER THAN TOWN APPROPRIATIONS
Schedule 1
1945 Expenditures of Town Appropriations (See Schedule 2)
1945-Receipts from Federal, State, County, Cities or Towns (Available for expenditure)
1945-Total Expenditures including receipts
Offsetting credits to General Treasury (Not available for expenditure)
1945 Net Cost to the Town
1944 Net Cost to the Town
Aid to Dependent Children
$898.76
$219.45
$1,118.21
$440.01
$678.20
$420.38
Dental Clinic.
596.06
.00
596.06
115.45
480.61
434.75
Garbage collection
654.79
.00
654.79
964.00
*309.21
*67.53
Highways
11,076.98
.00
11,076.98
533.63
10,543.35
9,385.61
Hydrants.
2,400.00
.00
2,400.00
360.00
2,040.00
2,220.00
Library.
2,221.10
.00
2,221.10
278.91
1,942.19
1,360.34
Old Age Assistance.
8,834.45
6,710.14
16,678.62
7,849.30
2,119.18
2.600.40
Public Welfare.
4,193.75
.00
4,193.75
1,618.92
2,574.83
3,032.74
Selectmen's Contingent
849.58
.00
849.58
13.68
835.90
792.02
Schools
70,305.25
.00
70,305.25
3,470.23
66,835.02
62,219.62
Soldiers' Benefits
930.79
.00
930.79
63.50
867.29
601.58
Town Office Rent ..
922.24
.00
922.24
386.66
535.68
412.79
Water Department-Operating
6,073.15
Notes & Interest.
1,022.50
Bonds & Interest.
4,440.00
.00
11,535.65
9,815.13
1,720.52
2,919.44
2
*Net Gain.
Account
Schedule 2
COMPARATIVE ANNUAL EXPENDITURES OF TOWN APPROPRIATIONS (Accounts with receipts or offsetting credits other than appropriations shown in detail in Schedule 1)*
Account
1945 Total 1945 Appropriation Expenditures or Transfer from Reserve
of Town Approp.
1945 Unexpended Balance
1944 Total Expenditures of Town Approp.
1943 Total
1942 Total Expenditures Expenditures of Town Approp.
of Town Approp.
*Aid to Dependent Children.
$1,200.00
$898.76
$301.24
$796.01
$627.30
$597.50
Assessors' Expense .......
625.00
477.12
147.88
408.83
122.45
123.51
Board of Health
3,500.00
2,964.87
535.13
2,993.68
1,979.18
1,922.00
Building Inspector's Expense.
20.00
.00
20.00
10.75
7.00
4.05
Cemeteries.
1,200.00
1,094.75
105.25
691.26
601.64
597.30
* Dental Clinic.
600.00
596.06
3.94
600.00
604.31
581.35
Election Expense.
150.00
150.00
.00
736.03
.00
00
Fire Department.
3,500.00
3,500.00
.00
2,999.56
2,163.29
2,303.14
Forest Warden ..
300.00
254.50
45.50
228.25
194.23
179.25
*Garbage Collection
850.00
654.79
195.21
591.47
218.91
.00
Gypsy Moth.
625.00
591.77
33.23
412.85
451.90
400.16
*Highways ...
11,422.00
11,076.98
345.02
14,922.68
6,182.01
11,069.02
Highway Safety Committee Expense
50.00
25.00
25.00
26.75
26.25
33.00
to School Children).
600.00
600.00
.00
600.00
600.00
600.00
*Hydrants.
2,460.00
2,400.00
60.00
2,400.00
2,400.00
2,460.00
Insurance and Bonding.
1,200.00
702.64
497.36
1,035.86
906.65
733.86
Interest.
100.00
.00
100.00
00
.00
10.40
Legal Appropriation
1,000.00
204.00
796.00
297.77
473.96
305.50
Liquor Law Enforcement ..
100.00
.00
100.00
.00
.00
00
+Library (includes Dog Tax) Memorial Day ...
75.00
74.75
.25
65.20
58.15
61.25
*Old Age Assistance.
10,500.00
9,968.48
531.52
10,111.13
9,024.84
10,516.65
Parks
250.00
216.60
33.40
245.20
254.40
231.45
3
2,221.12
2,221.10
.02
1,616.34
1,952.62
1,208.61
(Protection
4
6,600.00
6,041.92
558.08
5,937.40
6,575.28
6,226.51
Town Treasurer's Expense. Tree Warden.
250.00
208.45
41.55
114.71
158.40
203.39
600.00
518.19
81.81
632.25
595.40
336.88
*Water Department.
6,074.00
6,073.15
.85
4,488.27
4,070.05
4,763.51
Water Bonds & Interest.
4,440.00
4,440.00
00
4,560.00
4,680.00
4,800.00
Water Notes & Interest.
1,022.50
1,022.50
.00
2,067.50
3,135.00
3,202.50
Well Child Clinic.
600.00
510.00
90.00
528.50
472.50
474.50
$155,447.62
$141,491.32
$13,956.30
$138,365.33
$117,576.35
$125,453.00
Planning Board ..
500.00
487.50
12.50
282.10
.00
.00
Police ..
100.00
88.55
11.45
42.00
47.00
65.00
*Public Welfare
5,500.00
4,193.75
1,306.25
4,621.92
3,219.15
5,192.97
Printing Town Reports
625.00
572.54
52.46
55.62
436.68
382.82
Purchase of Land
1,000.00
1,000.00
.00
492.00
.00
.00
Recreation.
400.00
384.59
15.41
163.94
.00
.00
Registrars' Expense.
150.00
104.75
45.25
108.40
47.92
50.77
Road Machinery.
1,000.00
768.35
231.65
582.88
488.80
889.20
*Schools
73,638.00
70,305.25
3,332.75
66,540.23
60,207.38
58,026.63
*Selectmen's Contingent.
1,500.00
849.58
650.42
793.67
1,071.94
2,249.51
*Soldier's Benefits
4,000.00
930.79
3,069.21
641.58
288.51
1,075.00
Sewer Survey
250.00
250.00
.00
.00
.00
.00
Street Lights.
2,900.00
2,730.99
169.01
2,715.64
2,762.06
2,748.33
Town Clerk's Expense
200.00
178.51
21.49
127.46
72.24
76.88
Town Collector's Expense.
400.00
237.45
162.55
279.85
254.95
606.60
*Town Office Rent & Maint.
1,150.00
922.34
227.66
799.79
144.00
144.00
Town Officers & Employees Salaries.
5
Stare 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 December 31, 1945 and submit the following report thereon:
The records of financial transactions of the several depart- ments receiving or disbursing town funds or sending out bills for collection were examined, checked and verified.
The books and accounts of the town treasurer were ex- amined and checked in detail. The recorded receipts were compared with the departmental record of payments to the treasurer and with the other sources from which money was paid into the treasury. The payments were checked with the warrants authorizing the disbursement of town funds and the cash book was footed. The cash balance on December 31, 1945 was proved by actual count of the cash in the office, by reconciliation of the bank balances with statements received from the depositories, and by inspection of the savings bank books.
The tax titles deeds in the custody of the treasurer were examined and checked with the accounts of the tax collector and at the Registry of Deeds.
The records of payroll deductions on account of Federal taxes were examined and checked. The payments to the Collec- tor of Internal Revenue were verified with the selectmen's warrants and the balance in the general treasury was proved.
The payments on account of debt and interest were proved by comparison with the amounts falling due and with the can- celled securities and coupons on file.
The securities, including savings bank books, representing the investment of the trust funds and the Post-War Rehabilita- tion Fund in custody of the treasurer were inspected and listed. The income was proved, while the transfers and withdrawals were verified and checked.
6
The records of licenses issued by the selectmen were checked with the record of licenses granted. The payments to the treasurer were verified, and the licenses granted but unpaid on December 31, 1945, were listed. The surety bonds filed with the town by individuals to whom liquor licenses were granted were examined and checked with the record of licenses issued.
The surety bonds of the town officials required to furnish them for the faithful performance of their duties were examined and found to be in proper form.
The appropriations as voted by the town meeting were listed from the records of the town clerk and checked to the assessors' computation of the tax rate.
The financial transactions of the town clerk were examined. The recorded receipts for dog and sporting licenses were checked with the record of licenses issued and the payments to the State and to the town treasurer were verified. The cash on hand on December 31, 1945 was proved by actual count.
The records of registration renewals for storage of gasoline were checked and the payments to the treasurer were verified.
The books and accounts of the town collector were ex- amined and checked. The accounts outstanding at the time of the previous examination and all subsequent commitment lists of taxes and departmental accounts receivable were added and proved with the warrants given by the assessors and the departments committing bills for collection. The recorded collections were checked, the payments to the Treas- urer were verified, the recorded abatements were checked to the assessors' and departmental records, and the outstanding accounts were listed and proved.
Verification notices were sent to a number of persons whose names appeared on the books as owing money to the town, and from the replies received it appears that the out- standing accounts, as listed, are correct.
The recorded receipts of the sealer of weights and measures were checked to the record of work done and the payments to the treasurer were verified.
The records of the health department for licenses granted and for garbage collections were checked and the payments to the treasurer were verified.
7
The departmental records of charges committed to the collector were checked. The charges were analyzed, the abatements were checked and the outstanding accounts were listed.
The librarian's records of receipts from fines were checked, the payments to the treasurer being verified and the cash on hand on December 31, 1945 being proved by actual count.
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, 1945.
During the progress of the audit, cooperation was received from the several 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, 1945 GENERAL ACCOUNTS
ASSETS
LIABILITIES and RESERVES
Cash :
General,
$169,447.63 2,390.95
Payroll Deductions for Federal Taxes State Parks and Reservations Tax- Overestimate,
31.20
Surplus War Bonus Fund and Accumulations,
2,390.95
Accounts Receivable:
Dog Licenses-Due County,
2.20
Sale of Real Estate Fund,
4,799.90
Levy of 1944,
$864.99 7,687.88
Tailings,
27.96
Levy of 1945,
8,552.87
5,076.25
Motor Vehicle Excise Taxes: Levy of 1945,
105.12
Tax Titles,
$1,255.09
Tax Possessions,
231.41
Old Age Assistance: Administration,
21.05
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Departmental:
Selectmen's Licenses,
$2.50
Reserve Fund-Overlay Surplus,
16,924.01
Aid to Dependent Children,
215.32
Old Age Assistance,
2,064.76
Soldiers' Benefits,
420.00
1,500.69
2,365.68
Water Department:
Revenue Reserved Until Collected: Motor Vehicle Excise Tax,
$105.12
Miscellaneous,
25.25
Tax Title,
1,486.10
Departmental,
2,702.58
State Aid to Highways,
949.10
Water,
419.01
Dog Officer's Fees,
16.00
State and County Aid to Highways,
949.10
County Tax-Underestimate,
94.61
Surplus, Revenue,
5,662.31 147,632.88
$186,164.37
$186,164.37
Water Connection Deposits,
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