USA > Massachusetts > Hampden County > Wilbraham > Wilbraham annual report 1961-1965 > Part 23
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Any report of the achievements of a school must include an evaluation of the teaching and administrative staff. From the listing of personnel employed by the district, included as a portion of this report, the following information is available:
The 49 teaching and administrative personnel listed hold 70 earned degrees from 34 colleges and universities. Despite the fact that Minnechaug is a young school which completed its fourth year as a secondary school in June, 1963, 23 persons have served here three or more years and have been elected to tenure. Thirty percent of the staff is now engaged in, or has just com- pleted, advanced professional study. This is a well-trained and
35
experienced staff, one capable of providing the advanced level of academic preparation so necessary to continue the present record of college and employment placement.
In support of its stated objective - "to recruit and retain outstanding people and educators to staff this school" - the district committee has improved the salary schedule, effective September 1, 1964, by increasing the minimum salary $100 to $4,800, a competitive beginning salary in this area, and highly necessary in recruiting promising first year teachers, added $100 to the schedule as recognition of a tenure appointment, and in- creased the schedule maximum by $200 to provide incentive for experienced qualified personnel to remain in the district. The committee has reenforced its desire to encourage continued pro- fessional study by recognizing superior achievement at the grad- uate level.
Of major concern to the school committee, as reported in detail in the 1962 annual report, has been the increasing enrollment and the urgent need to expand the physical facilities at Minne- chaug.
In June of 1963, the citizens of the district received a detailed explanation of the needed expansion and the proposal by the committee to add additional classrooms. At special town meet- ings in June, the committee was authorized to secure detailed specifications and firm bids. At the 1964 annual town meetings in Hampden and Wilbraham, the citizens will be asked to approve the vote of the District Committee to incur debt to construct this addition. Construction is scheduled to begin in April of 1964, and the building will be ready for occupancy in September, 1965.
When Minnechaug High School was approved by the voters of the District in December, 1957, the plans provided classroom space for 675 pupils and core facilities: cafeteria, gymnasium, auditorium, specialized instructional areas, and operational facili- ties for future expansion to a 1,200 pupil school. The school was designed for economical enlargement and the concentration of instructional areas by subject, as needed classrooms were added.
The proposed addition, will have 19 non-specialized classrooms for teaching English, mathematics, history, and foreign languages; two chemistry laboratories, a foreign language laboratory equipped for individual and group verbal instruction and practice, and a 90 student lecture room for group instruction and study hall purposes. Minor changes are being made in the existing build-
36
ing to provide for expansion of the Industrial Arts, Art, Library, Home Economics, and Business Education areas.
Cost estimates for the additions are:
Construction
$384,000
Mechanicals (3.75)
131,000
Contractor's O & P at 8%
41,000
Site Development Work
75,000
Total construction cost
$631,000
Architect-Engineer Fees
50,000
Equipment
68,000
Contingencies at approx. 5%
31,000
Land costs
4,500
$784,500
The actual amount of debt to be incurred will be reduced by the $17,000 balance remaining from the original building proj- ect and the $25,000 Surplus Revenue transfer approved for pre- paring detailed specifications at the June town meetings.
The cost of the project to the taxpayers of the District will be reduced by a state reimbursement of 100% of the planning costs, a reimbursement unique to regional school districts, and the five acres of land necessary for the proper operation of the septic tank, purchased with Federal Funds in the amount of $4,500. The cost of building and originally equipping the addi- tion will be shared by the state on a 65% contribution basis, pay- able over the life of the bonds.
When the construction bids are opened on February 27, 1964, the District Committee will be able to determine the actual cost of this project and prepare a final budget. The committee will vote to incur debt and recommend approval of the construction budget at the annual town meetings; your committee asks the voters to support this project.
The committee wishes to record its deep satisfaction with all members of the educational and supporting staff for their hard work, their continued efforts, and their contributions to the wel- fare of the students; the improvement of the academic program, and the high level of business operation and plant maintenance.
Your school committee is cognizant of the support and sugges- tions of the citizens of Hampden and Wilbraham, and with this
37
report expresses its appreciation for the opportunity to serve in the challenging and rewarding capacity of directors of this school.
JOHN R. LYMAN, Chairman
DORIS I. BOWMAN
HARRY DABAGIAN DUDLEY N. HARTT, JR.
ANDREW J. MULCAHY, JR. CHESTER L. THORNDIKE, JR. JULIA WINETROUT
HAMPDEN-WILBRAHAM REGIONAL SCHOOL DISTRICT FINANCIAL STATEMENT FOR 1963
Planning and Construction Budget
Balance January 1, 1963
$17,704.03
1963 Receipts - Transfer
25,000.00
Funds Available
$42,704.03
1963 Expenditures
12,730.55
Balance December 31, 1963
$29,973.48
Capital Cost Budget
1963 Assessments to Towns
$91,238.89
1963 State Construction Grant
65,541.11
Total Available
$156,780.00
1963 Expenditures
155,780.00
To Surplus Revenue
$1,000.00
Operating Budget
1963 Assessment to Towns
$415,724.23
1963 Offsetting Credits
74,302.77
1963 Expenditures
462,072.85
$27,954.15
1963 Account Refunds
103.07
To Surplus Revenue
$28,057.22
Surplus Revenue Account Balance January 1, 1963
$41,241.88
Transfer to Planning Account
25,000.00
$16,241.88
Receipts 1963
76,145.25
$92,387.13
To 1964 Operating Budget Credits
76,291.09
Balance January 1, 1964
$16,096.04
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$490,027.00
ASSESSMENT FOR 1964 REVENUE
Capital Costs
1964 Debt Service
1964 Credits, Construction Grant
$152,485.00 65,541.11
Capital Balance to Assess Towns
$86,943.89
Hampden 22.5% - $19,562.38; Wilbraham 77.5% - $67,381.51
Operating Budget
Total Budget less Capital Costs
$529,952.00
1964 Credits, 1963 Receipts
76,291.09
Operating Balance to Assess Towns
$453,660.91
Total
Pupils:
Hampden 136
Wilbraham 543
679
Percentage:
Hampden 20.03
Wilbraham 79.97
100
Assessment:
Hampden $90,857.46
Wilbraham $362,803.45
$453,660.91
TOTAL ASSESSMENTS TO HAMPDEN AND WILBRAHAM
Capital
Operating
Total
1/4 Payment
Hampden
$19,562.38
$90,857.46
$110,419.84
$27,604.96
Wilbraham
67,381.51
362,803.45
430,184.96
107,546.24
Assessments payable in four equal installments not later than the first day of April, June, September, and December.
PUPIL ENROLLMENT BY GRADE
October 1, 1963
Grade
Hampden
Monson
Wilbraham
Total
9
43
145
188
10
35
149
184
11
32
1
149
182
12
26
100
126
136
1
543
680
-
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The 1963 expenditures were equal to 95.67% of the 1963 budget estimate. In the early fall of 1962, the 36 budget accounts were developed based on previous experience and the information available. Only three account estimates were 100% accurate: Superintendents' Salaries, the Major Bond Issue, and the Plan- ning Bond Issue. In these three accounts, a contractual amount had been established before the budget was adopted. In all other accounts, variations in needs, requirements, costs, and personnel resulted in plus or minus balances as shown in the budget analysis.
Major account differences in 1963 expenditures compared to the 1963 budget are:
1. Guidance Expenses (minus $745.30) - additional secre- tarial services were provided to assist in the duties of this office.
2. Teachers' Salaries (plus $11,860.49) - vacancies caused by resignations were filled at a lower salary figure.
3. Teachers' Expenses (plus $792.59) - funds scheduled for conferences and workshops were not fully utilized.
4. Textbooks (plus $886.93) - because of a program of rebinding serviceable books, fewer new additions were required.
5. Custodians' Salaries (minus $507.99) - illness resulted in unexpected overtime.
6. Fuel (plus $1,591.01) - the extremely mild fall, and effi- cient operation of the plant resulted in this savings.
7. Expense of Operation (plus $1,243.55) - careful use of supplies and utilities resulted in a saving here.
8. Transportation (plus $1,465.90) - the new sidewalk on Main Street in Wilbraham eliminated some planned for bus service.
9. Contingency (plus $8,953.00) - no major emergency occurred.
10. Temporary Borrowing (plus $1,155.84) - borrowing of funds in January to meet the bond issue payment was ar- ranged at a favorable rate. The note was paid off in ad- vance of the maturity date resulting in an additional saving.
40
The Massachusetts Department of Education has established a new budget reporting form. The 1964 budget is shown in the budget analysis materials in the old form, in comparison with the 1963 budget. The 1964 budget is printed here in the new budget form.
1964 BUDGET New Massachusetts Department of Education Budget Form
Account
Salaries $950.00
Other
Total
1
Treasurer
$940.00 465.00
$1,890.00
2 Expense of School Committee
465.00
3 Superintendents' Salaries
8,100.00
8,100.00
4 Business Office
3,910.00
1,330.00
5,240.00
5
Principals' Salaries
19,008.00
19,008.00
6
Principals' Office
6,030.00
2,185.00
8,215.00
7
Teachers' Salaries
263,740.00
263,740.00
8 Supplies
17,388.00
17,388.00
9 Textbooks
10,170.00
10,170.00
10
Library
6,922.00
3,910.00
10,832.00
11 Audio Visual
900.00
900.00
12 Guidance
21,261.00
1,795.00
23,056.00
13
Speech Services
12,300.00
275.00
12,575.00
14
Attendance Officer
100.00
100.00
15 Health
4,707.00
370.00
5,077.00
16 Transportation
35,826.00
35,826.00
17 Athletic Transportation
2,000.00
2,000.00
18 Cafeteria
100.00
100.00
19
Athletics
2,042.00
1,700.00
3,742.00
20
Custodians' Salaries
28,509.00
28,509.00
21
Supplies - Maintenance
2,500.00
2,500.00
22
Fuel
11,000.00
11,000.00
23 Utilities
14,020.00
14,020.00
24
Maintenance of Grounds
1,600.00
1,600.00
25 Maintenance of Building
4,875.00
4,875.00
26 Maintenance of Equipment
4,171.00
4,171.00
27
Retirement
4,200.00
4,200.00
28
Insurance
4,422.00
4,422.00
29
Athletic Insurance
1,400.00
1,400.00
30 Current Loan
2,000.00
2,000.00
31 Community Use
6,600.00
600.00
7,200.00
32
New Equipment
4,331.00
4,331.00
33
Athletic - New Equipment
2,300.00
2,300.00
34 Debt Service
152,485.00
152,485.00
35
Budget Contingency
4,500.00
4,500.00
9,000.00
Total
$388,779.00
$293,658.00
$682,437.00
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1963 BUDGET ANALYSIS MATERIALS Massachusetts Department of Education Budget Form
Account
1963 Budget $250.00
1963 Expenditures
1963 Balance
1964 Budget
Expense of School Committee
$213.42
+
$36.58
$265.00
District Legal Expenses
200.00
170.18
+
29.82
200.00
Superintendent's Salaries
7,600.00
7,600.00
.00
8,100.00
Business Office Expense
5,265.00
5,391.72
126.72
5,690.00
Treasurer, Salary and Expense
1,422.00
1,498.85
76.85
1,890.00
Principals' Salaries
18,021.00
17,891.31
+
129.69
19,008.00
Expense of Principalship
8,177.00
8,152.70
+
24.30
8,415.00
Guidance Salaries
16,646.00
16,658.96
12.96
17,872.00
Guidance Expenses
1,673.00
2,419.55
745.30
5,184.00
Teachers' Salaries
258,109.00
246,248.51
+ 11,860.49
282,803.00
Teachers' Expenses
2,120.00
1,327.41
+
792.59
2,170.00
Athletic Officials
1,682.00
1,472.04
+ 209.96
1,842.00
Library
3,550.00
2,901.74
+ 648.26
4,598.00
Textbooks
8,355.00
7,489.82
+ 886.93
10,170.00
Supplies
11,047.00
11,161.31
114.31
13,203.00
Athletic Supplies
675.00
715.48
40.48
1,950.00
Custodians' Salaries
27,411.00
27,918.99
507.99
28,509.00
Fuel
11,350.00
9,758.99
+ 1,591.01
11,350.00
Expense of Operation
15,085.00
13,841.45
+ 1,243.55
15,620.00
-
-
42
-
-
-
-
Repairs and Replacements
8,377.00
9,026.63
-
569.46
9,247.00
Repairs - Athletic
740.00
740.05
.05
1,500.00
Maintenance of Grounds
1,540.00
915.86
624.14
1,600.00
Health
4,801.00
4,834.22
33.22
5,077.00
Health - Athletic
480.00
479.58
+
.42
400.00
Miscellaneous Auxiliary
8,303.00
7,798.22
+
504.78
9,232.00
Insurance - Athletic
1,400.00
918.00
+ 482.00
1,400.00
New Equipment
5,022.00
5,913.83
891.83
4,431.00
Equipment - Athletic
2,500.00
2,498.12
+
1.78
2,300.00
Major Bond Issue
148,050.00
148,050.00
.00
144,950.00
Planning Issue
7,730.00
7,730.00
.00
7,535.00
Transportation
35,826.00
34,360.10
+ 1,465.90
35,826.00
Transportation - Athletic
1,800.00
1,800.00
.00
2,000.00
Community Use of Building
9,500.00
9,064.65
+
435.35
7,000.00
Cafeteria Operation
100.00
.00
+ 100.00
100.00
Contingency
9,000.00
47.00
+ 8,953.00
9,000.00
Temporary Borrowing
2,000.00
844.16
+ 1,155.84
2,000.00
Sub Totals
$645,807.00
$617,852.85
+$28,057.22
$682,437.00
Refunds
103.07
Totals
$645,910.07
$617,852.85
+$28,057.22
$682,437.00
| | + +
1
1
43
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PERSONS EMPLOYED IN THE HAMPDEN-WILBRAHAM REGIONAL SCHOOL DISTRICT
Name
Position
Year Appointed Education and Professional Training
District Office : Joann LedDuke Irving H. Agard
District Treasurer
1961
Superintendent 1956
Kenneth E. Johnson
Assistant Superintendent
1957
Eva M. Ellis
Executive Secretary
1959
Joann LedDuke
Secretary
1959
Anna B. Tupper
Secretary
1958
High School Office:
Lincoln A. Dexter
Principal
1961
Richard I. Trenholm
Assistant Principal and Social Studies
1960
Guidance Director
1958
Charles B. Thompson
Peter Gartner
Guidance Counsellor
1959
Marjorie Bean
Secretary
1960
Cammella Kerr
Secretary
1963
Lucille Newhouse
Secretary
1963
Teachers:
Marilyn M. Ats
Languages
1961
Jerry A. Badger
Biology
1963
B.A., University of Oklahoma B.A., M.Ed., Bates College; Springfield College
B.A., M.Ed., Lafayette; State College at Fitchburg B.A., M.A., C.A.G.S., American International College; University of Conn. Burdett College
B.S., M.Ed., Rhode Island State; State College at Worcester
B.A., M.A., Bates College; Boston Univ. B.S., M.Ed., Springfield College; University of New Hampshire A.B., Bates College
45
Donald G. Bamford Charlotte Barry
Mathematics
1959
English
1962
B.S., M.Ed., University of Massachusetts B.A., Our Lady of the Elms College; American International College
Carolyn E. Bjorn
English
1962
Richard A. Brown
Sciences
1959
William Vincent Burke
Social Studies
1963
B.S., M.S., Springfield College
Patricia Cox
Speech Therapist
1960
B.A., M.Ed., Northwestern University;
Boston University
Judith A. Cross
Home Economics
1961
B.A., Keene Teachers College
James De Wolf
Industrial Arts
1959
B.S., State College at Fitchburg
Alf S. Ehnstrom, Jr.
Physical Education
1962
B.S., Springfield College
Ruth S. Fairfield
Physical Education
1963
B.S., Springfield College
Margaret E. Fey
Languages
1963
A.B., Lake Erie College
Katherine Goulding
Home Economics
1961
B.S., State College at Framingham
Katharine Habig
Physical Education
1962
B.A., Smith College
Sharon S. Horton
Speech Therapist
1962
B.A., State University of Iowa
Marios Kacoyannakis
Social Studies
1962
B.A., American International College
Dwight D. Killam
Music
1959
B.Mus., M.Mus., Syracuse; Boston Univ.
Constance W. Kimberly
English
1961
B.A., American International College
William M. Kober
Physical Education
1960
B.S., Springfield College
Elizabeth Kulig
Business Education
1963
B.S., Boston College
Edgar H. Law
Mathematics
1960
B.A., Trinity College, Hartford
Vivian Little
English
1959
A.B., M.A., Mount Holyoke;
Hartford Seminary Foundation
Henry Manegre
Industrial Arts
1963
B.S., State College at Fitchburg
Dorothy Marot
Librarian
1963
Harold K. Miller
Mathematics
1959
David L. Nass
Social Studies
1960
A.B., Brown University
Jean B. O'Neil
English
1963
B.A., American International College
John D. Peterson
Science
1962
B.A., American International College
Barbara Prackneck
English
1963
B.A., M.Ed., Regis College
B.A., Eastern Baptist College B.A., Bowdoin College
B.A., Syracuse University
B.S., Springfield College
PERSONS EMPLOYED IN THE HAMPDEN-WILBRAHAM REGIONAL SCHOOL DISTRICT (Continued)
Name
Position
Year Appointed Education and Professional Training
Teachers:
George H. Robinson, Jr.
Mathematics
1959
B.S., M.Ed., University of Mass .; Springfield College
Valeta Robinson
Languages
1963
A.B., Middlebury College
Donald G. Short
Music
1962
M.Music, Boston University
Mary E. Socha
Languages
1959
B.A., College of New Rochelle
Richard P. Spencer
English
1959
B.A., M.Ed., University of Massachusetts; Springfield College
James F. Starkie
Music
1959
B.S., State College at Lowell
Karl D. Sternberg
Mathematics and Science
1960
B.A., American International College
Jean M. Stuart
Business Education
1961
B.A., American International College
Christine Trenholm
Business Education
1959
Ac.S., M.Ed., Bay Path; American
Joseph B. Van West
Art
1959
B.S., Tufts; Dip., Museum School of Fine Arts
Louis Verani
Business Education
1963
Helen Walinski
Mathematics
1959
B.S., American International College A.B., M.Ed., Our Lady of the Elms; Springfield College
Doris V. Williams
Art
1961
B.S., M.A., Columbia; Springfield College
Health :
Arthur H. Goodwin
Doctor
1959
M.D., Tufts
Madeline Newsome
Nurse
1959
R.N., Springfield Hospital
Hot Lunch Program :
May Jenkins
Manager
1959
Leona Isham
Cook
1959
Arlene Ross
Cook
1959
International College; Trinity, Hartford
46
Lucille Schieding
Cook
1959
Nancy Clark
Cook
1961
Marie Tupper
Cook
1962
Doris Willis
Cook
1963
Custodians :
Everett Pickens
Head Custodian
1959
Walter Polanczak
1959
Harold Rogers
1959
Stanley Strycharz
1959
Leon Superneau
1959
Transportation :
George W. Motyka
Wilbraham
1959
Charles Walker
Hampden
1962
Changes in school personnel not shown in the preceding chart are:
Delene Gifford, teacher, resigned, June 30, 1963
John Moore, teacher, resigned, June 30, 1963
Paula Munkelt, teacher, resigned, June 30, 1963 Lee D. Post, teacher, resigned, June 30, 1963 Laura Saunders, Librarian, resigned, June 30, 1963 W. Fred H. Winey, teacher, resigned, June 30, 1963 Dr. Gisela Koeppel, teacher, resigned, June 30, 1963 Richard Hopkins, teacher, resigned, February 1, 1963 Silvia Peterson, secretary, resigned, April 30, 1963 Patricia Anderson, cook, resigned, June 30, 1963
47
HAMPDEN-WILBRAHAM REGIONAL SCHOOL DISTRICT Balance Sheet - December 31, 1962 GENERAL ACCOUNTS
Assets
Liabilities and Reserves
Cash
$155,643.56
Payroll Deductions :
Federal Taxes
$4,594.75
State Taxes 1,103.57
County Retirement System 228.01
$5,926.33
Federal Grant: Public Law No. 81-874
11,332.20
Revolving Funds: Lunch
$3,366.88
Athletics
1,769.47
5,136.35
Appropriation Balances: Non-Revenue : School Construction
17,704.03
Surplus Revenue
115,544.65
$155,643.56
$155,643.56
DEBT ACCOUNTS
Net Funded or Fixed Debt
$1,670,000.00
Serial Loans: School Loan 1957 School Loan 1958
$70,000.00 1,600,000.00
$1,670,000.00
$1,670,000.00
48
MR. ARTHUR H. MACKINNON Director of Accounts Department of Corporations and Taxation Boston, Massachusetts
Sir:
In accordance with your instructions, I have made an audit of the books and accounts of the Hampden-Wilbraham Regional School District for the fiscal year 1962, and submit the following report thereon:
The district treasurer's surety bond was examined and found to be in proper form.
The ledger accounts of the district were analyzed, and a bal- ance sheet, which is appended to this report, was prepared show- ing the financial condition of the district on December 31, 1962.
The books and accounts of the district treasurer were examined and checked in detail. The recorded receipts were analyzed and checked with the sources from which money was paid into the district treasury, while the payments were checked with the approved warrants of the regional district school committee. The cash balance on February 9, 1963 was proved by reconciliation of the bank balance with a statement received from the bank of deposit, by examination of the savings bank book, and by actual count of the cash in the office ..
The records of payroll deductions for Federal and State taxes, the county retirement system, and Blue Cross and Blue Shield were examined and checked. The payments to the proper agencies were verified, and the balances in the district treasury on February 9, 1963 were proved.
The payments on account of maturing debt and interest were proved with the amounts falling due during the period covered by the audit and were checked with the cancelled securities and coupons on file. The coupons outstanding on February 9, 1963 were listed and reconciled with a statement received from the depository.
The minutes of the regional district school committee meetings were examined. The adopted budget was checked, and the assess- ments for capital and operating costs were examined for compli- ance with the articles of agreement.
The records pertaining to the lunch program, athletic activities,
49
and miscellaneous receipts were examined and checked, and the payments to the treasurer were verified.
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treasurer's cash, and sum- maries of the departmental transactions and the assessments due from the member towns.
For the cooperation received from the regional school district officials while engaged in making the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted, WILLIAM SCHWARTZ Assistant Director of Accounts
Aid to Agriculture
In accordance with the General Laws of the Commonwealth - Chapter 128 - the Trustees for County Aid to Agriculture are empowered to receive, on behalf of the County, money appro- priated by any town or by the Federal Government for carrying out the provisions of the law under which they are appointed.
The Trustees are further empowered to maintain agents to conduct meetings or demonstrations, make individual farm and home visits and in all ways help to improve home and community interests in every way possible.
Their agents have made contacts during the past year in every community either by public meetings, individual visits, group discussions, demonstrations or otherwise in attempting to assist the needs of the citizens toward better business, better living and better community service and have been capably assisted by hun- dreds of local volunteer leaders to this end.
In Wilbraham the following citizens have been of real assist- ance in promoting such assigned projects as have been conducted during the year: Mrs. Henry Boyer, Mrs. Clifford A. Bradway, Mrs. Donald E. Collins, Mrs. Robert Converse, Mrs. L. W. Gould, Mr. and Mrs. Herman Grandchamp, Mrs. Mauri Kor- honen, Mrs. George Lemieux, Mrs. Edward J. Luff, Mrs. Carl W. Meier, Carl Meier, Mrs. Ronald Nobbs, Jr., Mrs. William Richmond, Jr., Mr. and Mrs. Denny Richter, Jr., Mrs. Jesse L. Rice, Mrs. John E. Robinson, Mrs. C. J. Smith, Jr., and Mrs. Eugene H. Wessells.
50
A total expense of $124.18 was incurred during the year for either travel or purchase of material needed in carrying on the various projects by the local leaders. The appropriation made by your town was used by the agents of the Trustees for only resi- dents of your town.
FINANCIAL SUMMARY
1963 Appropriation
$150.00
1962 Unexpended Balance
60.20
Total Available for 1963
210.20
Total Expenditures in 1963
124.18
1964 Balance Available
86.02
1964 Recommended Appropriation
125.00
ALBERT H. FULLER, Clerk
Animal Inspector's Report
A total of 302 animals were inspected and found to be clean and free of disease. The breakdown consists of: 143 dairy cattle, 21 beef cattle, 49 horses, 30 goats, 56 sheep, and 3 swine.
Two dairy cows were shipped into town from out of state and were inspected and the report sent to Boston.
ROBERT A. CONVERSE
Assessors' Report
The record of taxable growth for the year 1963 was disappoint- ing. The total business and industrial growth being limited to one small industrial building, a grocery store, gasoline station, cement plant, and an addition to an Industrial Office. This can- not offset the added cost inherent with 178 new dwellings.
The General Court eliminated the Poll tax beginning with the year 1964. This was more of a nuisance tax than an income producer.
In 1963 the legislature passed a law exempting certain aged persons from part of their real estate tax effective January 1, 1964. Just how much revenue will be lost by this exemption will not be known for another year.
The method of processing the 1963 automobile excise tax was changed by the legislature. As a result of mechanical and process- ing delays at the Registry of Motor Vehicles your bills were not received until late in the year and many were incorrect as received by this office. Many of these errors were corrected before the
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bills were mailed. The remaining errors caused a flood of abate- ments in this office which were processed promptly. It is expected that the State will have the new system working smoothly in 1964.
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