USA > New Hampshire > Cheshire County > Dublin > Annual report, Dublin, New Hampshire, 1952 > Part 3
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To satisfactorily expend the income of the Perpetual Care Trust Funds, which vary in amounts, $50, $75, $100, $150, $200, $250, with one deposit of $500, is a difficult problem. Some of these funds yield as little as $1.47 per year. Those of $100, of which there are many, return about $3 annually. There are now 57 Trust Funds, all of them in- vested in Savings Banks.
Most Perpetual Care Lots need cutting and trimming about 10 times each season. If 30 minutes is consumed each time, the work averages to cost close to $5 per Lot annually. In order to provide the necessary funds through Savings Bank interest, a deposit of $200 is necessary. Ac- cordingly, your Committee has fixed the sum of $200 as the hereafter required amount to be deposited for each Perpetual Care Lot.
60
To residents of Dublin the cost of a Lot for 4 burials is now $15, for 2 burials $10. Non-resident summer guests will be charged $50 for a 2 or 4 burial Lot, and none shall be sold to out of town applicants who have no affiliation here.
Present owners may have a Deed of their Lot upon payment to the Town of $5. Checks should be made pay- able to the Town of Dublin. A chart of the Cemetery has been made, showing locations, which will be provided with each Deed. The Cemetery is Town property; therefore, all Deeds must be executed by members of the Board of Se- lectmen, bear the signature of witnesses and carry the name of the Town Clerk.
There are many demands for a supply of water for the Cemetery. With this proposal your committee is sympa- thetic but owing to the cost of the proposed fill and grad- ing, together with the somewhat larger appropriation re- quired for maintenance and improvements the current year, we cannot consistently recommend its installation at this time.
The hearse house needs painting and there are half a dozen large stones imbedded in the ground near the main south entrance, dangerous to automobile transmissions, which ought to be removed.
An estimated 5 acres is now included in the Cemetery, to be raked and cleaned of leaves in the spring, and kept mowed and trimmed throughout the summer. A suitable appropriation is needed if this "most beautiful spot in town" is to receive the attention it deserves.
ARNE H. OLSEN, ALBIN K. SCHOEPF, HENRY D. ALLISON, Cemetery Committee.
61
REPORT OF SUPERINTENDENT OF CEMETERY-1952
The north entrance gate, decayed and broken, was re- placed with a new one, and the gate at the main entrance on the south side has been repaired and made to shut and fasten.
Undergrowth and bushes at the junction of roads toward the lake were cut and removed. Accumulated rub- bish along the north wall beside the old road, was taken away. Appreciation is extended to Warren Plimpton and his road crew for their cooperation and help.
A card system, alphabetically arranged, listing names and locations of all gravestones in the entire cemetery has been completea.
There are 43 applications on file for Cemetery Lots. Forms have been prepared for the deed of Lots and are now ready for distribution. Residents who made request for Lots previous to 1952, can receive their Deed upon pay- ment to the Town of $5. A newly completed chart of the Cemetery is now available which will be helpful in finding locations. Aluminum markers are planned for each re- served Lot.
The black markers, numbered, now being used in the Cemetery, were originally intended to be placed on burial lots where no gravestone had been erected. In recent years these markers have also been used on Lots Reserved in which there is no burial. This practice is confusing. Vis- itors cannot tell. whether they are looking at a plot in which there is a burial, or if they see simply a Reserved va- cant Lot. It is hoped to correct this custom this coming spring.
62
Fifteen more Perpetual Care markers are needed for Lots now unmarked. Some broken gravestones should be mended and there are many stones which need straight- ening. Decayed trees and broken limbs ought to be cut and removed before they fall and break the stones underneath.
HENRY D. ALLISON, Superintendent.
63
REPORT OF TRUSTEES OF TRUST FUNDS
SPRAGUE FUND AND MINISTERIAL LAND FUND Principal divided as follows:
First Congregational Church of Dublin $5,000 00
Ministerial Land Fund divided between First Congregational Church and Trinitarian Congregational Church of Dublin 763 20
Used for support of Dublin public school 10,074 31
$15,837 51
List of investments of above funds: Peterborough Savings Bank Book No. 10175 $1,803 21 Peterborough Savings Bank Book No. 8679 1,196 71
Cheshire County Savings Bank Book No. 1129
739 60
Cheshire County Savings Bank Book No. 8737 500 00
Walpole Savings Bank Book No. 4484
400 00
Monadnock Savings Bank Book No. 991
1,493 20
U. S. Bond No. D1497064G
500 00
U. S. Bonds Nos. 4155E and 4156F
2,000 00
180 shares Chase National Bank of New York stock
4,208 94
50 shares First National Bank of Boston stock
1,939 00
34 shares Incorporated Investors stock 1,056 85
$15,837 51
INTEREST RECEIVED FROM SPRAGUE AND MINISTERIAL LAND FUND
For Year Ending Dec. 31, 1952
Peterborough Savings Bank Book No. 10175 $84 84
Peterborough Savings Bank Book No. 8679 51 68
Cheshire County Savings Bank Book No. 1129 22 34
Cheshire County Savings Bank Book No. 8737 15 11
Walpole Savings Bank Book No. 4484 12 09
64
Monadnock Savings Bank Book No. 991 45 38
$500.00 U. S. Bond No. D1497064G 12 50
$2,000.00 U. S. Bonds Nos. 4155E and 4156F 50 00
180 shares Chase National Bank of New York stock 360 00
34 shares Incorporated Investors stock 79 56
50 shares First National Bank of Boston stock 112 50
$846 00
Interest rate on fund .053417 plus.
INTEREST PAID OUT FROM SPRAGUE AND MINISTERIAL LAND FUND For Year Ending Dec. 31, 1952 Glen Scribner, treas., Dublin school district $538 15
Available for payment to ordained ministers under terms of Sprague will 267 09
Treas. First Congregational Society, Dublin
33 97
Treas. Trinitarian Congregational Society, Dublin 6 79
$846 00
APPLETON FUND PRINCIPAL
For General Educational Use in the Dublin Public School Walpole Savings Bank Book No. 4483 $485 00
Peterborough Savings Bank Book No. 7060 500 00
35 shares Chase National Bank stock 1,015 00
$2,000 00
Interest received for year ending Dec. 31, 1952: Walpole Savings Bank Book No. 4483 $14 66
Peterborough Savings Bank Book No. 7060 22 30
35 shares Chase National Bank stock 70 00
$106 96
Paid Glen Scribner, treas., Dublin school district
$106 96
65
GLEASON FUND Paid Out by Order of Selectmen of Dublin to Aid Poor Investments of Gleason fund principal: Monadnock Savings Bank Book No. 713 $157 24
34 shares Chase National Bank stock 542 76
61 shares Incorporated Investors stock 1,800 00
$2,500 00
Interest Received From Gleason Fund Year Ending Dec. 31, 1952
Monadnock Savings Bank Book No. 713
$4 76
34 shares Chase National Bank stock 68 00
61 shares Incorporated Investors stock
142 74
Interest on Peterborough Savings Bank surplus interest book No. 14091 28 92
$244 42
Balance in Book No. 14091, Dec. 31, 1951
669 36
Balance in Bock No. 14091, Dec. 31, 1952 No. orders paid out:
$913 78
Surplus interest invested in Chase National Bank stock 443 24
Total surplus Dec. 31, 1952 $1,357 02
JOHN A. GRAU, HENRY N. GOWING, ARNE H. OLSEN, Trustees of Trust Funds
REPORT OF THE TRUST FUNDS OF THE TOWN OF DUBLIN, N. H., DECEMBER 31, 1952
CEMETERY TRUST FUNDS
PURPOSE OF CREATION
Amount of
Principal
Rate of
Interest
Balance of Income
Beginning of Year
Income
During Year
Expended
During Year
Balance of Income on Hand at
End of Year
4- 2-32 Mary A. Wales
Peterboro Savings Bank, Book 18290
$250.00
114 E. 1/4
$87.91
$14.71]
$18.91
$83.71
4- 1-03 Horatio Greenwood
Donated by Sophronia Greenwood
Peterboro Savings Bank, Book
50.00|
3.88
2.32
1.51
4.69
3-11-09 Charles H. Heald
Peterboro Savings Bank, Book 10975
150.00
29.67
7.92
7.65
29.94
7-23-12 Lydia A. Mason
Peterboro Savings Bank, Book 11181
200.00
76.52
12.04
16.00
72.56
7-23-12 Julia P. Derby
Peterboro Savings Bank, Book 11710
100.00
5.42
4.67
3.00
6.99
3-17-13 Moses Fairbanks
Peterboro Savings Bank, Book 11849
100.00
8.10
4.76
3.35
9.51
3-26-13 Charles K. Mason
Peterboro Savings Bank, Book 11856
250.00
112.34
15.72
17.40
110.66
5- 7-18 James Robb
Donated by Mortier L. Morrison
Peterboro Savings Bank, Book 13231
100.00
4.77
4.55
3.00
6.32
9-19-18|John A. Upton
Peterboro Savings Bank, Book 13283
100.00
5.62
4.57
3.00
7.19
12-17-20 George A. Gowing
Peterboro Savings Bank, Book 14092
100.00
5.40
4.56
2.95
7.01
1-22-23 Dr. Henry A. Smith
Donated by Arabelle S. Smith
Peterboro Savings Bank, Book 14807
50.00
1.86
2.24
1.50
2.60
1-22-23|Charles J. Ellis
Peterboro Savings Bank, Book 14808
200.00
28.45
9.90
6.52
31.83
3- 6-23 |Dr. Abel Maynard
Peterboro Savings Bank,
Book 14863
100.00
6.18
4.60
3.00
7.78
Peterboro Savings Bank,
Book 16263
100.00
13.53
4.89
3.11
15.31
11- 5-27|Samuel Adams
Peterboro Savings Bank,
Book 16720
50.00
2.18
2.25
1.47
2.96
7-17-28 Walter J. Greenwood
Peterboro Savings Bank, Book 16988
100.00
5.77
4.56
2.96
7.37
10-26-28 Martha Silsbee
Peterboro Savings Bank,
Book 17116
200.00
8.88
9.05
5.92
12.01
3- 1-29 Jones B. & Dr. Fred S. Piper
Peterboro Savings Bank, Book 17245
100.00
7.37
4.64
3.06
8.95
4-15-31 Milton D. Mason
Peterboro Savings Bank, Book 17957
100.00
5.66
4.56
2.95
7.27
12-20-31 |Harriett P. Frost
Peterboro Savings Bank, Book 18550
100.00
7.38
4.64
3.01
9.01
1- 7-33 |Rev .Levi W. Leonard
Peterboro Savings Bank, Book 18577
100.00
6.12
4.62
3.06
7.68
1- 7-33 Rev. Levi W. Leonard
Peterboro Savings Bank, Book 18578
100.00
5.96
4.57
2.98
7.55
8-12-35 Sarah F. Townsend
Peterboro Savings Bank, Book 19420
100.00
6.59
4.64
3.07
8.16
6-17-36 George Bond
Peterboro Savings Bank, Book 19746
50.00
,,
5.48
2.39
1.52
6.35
7-20-36 |J. L. & L. C. Laughlin
Peterboro Savings Bank,
Book 19809
150.00
6.18
6.80
4.55
8.43
6-29-36 |Frank C. Moore
Peterboro Savings Bank,
75.00
7.43
3.55
2.33
8.65
4-22-36 Thaddeus Morse
Peterboro Savings Bank,
Book 19692
200.00
16.35
9.39
6.35
19.39
3-15-37|Emma Farmer Eaves
Peterboro Savings Bank, Book 20063
100.00
15.10|
4.96|
3.34|
16.72
,
,
99
,
,,
.
,
,
Book 19765
on Hand at
Date of Creation
HOW INVESTED
9702
Donated by Sarah F. Farnsworth
Donated by George A. Hamilton
10-15-26 |Jessie and Jane Warren
7- 5-38 Caroline L. Rideout
Donated by Charles H. Hardwick
Peterboro Savings Bank, Book 20532
100.00!
11/4 E. 1/4
7.88
4.65
3.06
9.47
12-21-39 Clifford Gowing
Donated by Emma D. Gowing
Peterboro Savings Bank, Book 21156
100.00
7.83
4.65
3.05
9.43
4- 1-40 Jackson Greenwood
Peterboro Savings Bank,
Book 21251
100.00
7.62
4.64
3.01
9.25
5-23-40 Walter Rowe
Peterboro Savings Bank, Book 21295
100.00
11.53
4.81
3.00
13.34
7-22-40 Cecil F. Shallcross
Peterboro Savings Bank, Book 21365
100.00
11.92
4.83
4.70
12.05
10-15-40 Jennie Brown
Peterboro Savings Bank, Book 21459
100.00
11.50
4.81
3.00
13.31
10-11-41 John H. Bennett
Peterboro Savings Bank, Book 21872
100.00
11.16
4.79
4.00
11.95
Peterboro Savings Bank, Book 22228
150.00
,,
15.79
7.15
5.00
17.94 12.66
8-31-43|J. R. Appleton
Peterboro Savings Bank, Book 22543
150.00
8.88
6.90
4.54
11.24
7- 1-43 Dr. George A. Cragin
Peterboro Savings Bank, Book 22476
200.00
,,
",
4.98
2.36
1.54
5.80
9- 1-45 Mrs. Thomas McKittrick
Peterboro Savings Bank, Book 23355
50.00
1.49
2.11
1.45
2.25
4-11-46 Lydia Hayden
Peterboro Savings Bank, Book 23631
100.00
,,
8.76
4.67
2.93
10.50
10-10-46 Abbott Fiske True
Peterboro Savings Bank,
Book 23920
150.00
7.91
6.82
4.38
10.35
5- 2-47 [Moses Gowing
Peterboro Savings Bank, Book 24158
500.00
,
32.88
22.99
18.00
37.87
9- 2-47 Mildred C. Stribling
Peterboro Savings Bank, Book 24318
100.00
4.93
4.52
2.89
6.56
12-15-47 Charles M. and John C. Townsend
Peterboro Savings Bank, Book 24454
100.00
4.77
4.52
2.87
6.42
7-10-47 Proctor & Lord
Peterboro Savings Bank, Book 24241
100.00
5.46
4.55
2.91
7.10
6- 2-48 George W. Cota
Peterboro Savings Bank,
Book 24650
100.00
5.15
4.54
2.91
6.78
5-25-48 Edward P. Allis
Peterboro
Savings Bank, Book 24644
150.00
7.75
6.81
4.34
10.22
7- 2-48 Mary K. Gowing
Peterboro Savings Bank,
200.00
11.02
9.11
5.80
14.33
8- 2-48 Gerry
Book 24694 Peterboro Savings Bank, Book 24742
100.00
7.71
4.62
5.50
6.83
12-21-48 |William K. Jackson
Peterboro Savings Bank, Book 24903
200.00
13.85
9.20
5.50
17.55
12-13-41 Serena F. Perry
Peterboro Savings Bank,
Book 21924
100.00
,
3.96
4.52
3.10
5.38
3-30-50 Aldrich Caldwell & Troup
Peterboro Savings Bank, Book 25470
100.00
3.41
4.44
2.78
5.07
11-26-51 |John A. Grau
Peterboro Savings Bank, Book 26051
100.00
4.29
4.29
11 .26-51|W. R. Brown
Peterboro Savings Bank, Book 26203
200.00
3.53
3.53
1-28-42 |Joseph Eveleth
Monadnock Savings Bank, Book 8954
75.00
3.56
2.39
1.99
3.96
Total Principal
$7,200.00|
$743.69| $337.56| $252.33| $828.92
CERTIFICATE
This is to certify that the information contained in this report is complete and correct, to the best of our knowledge and belief.
December 31, 1952.
JOHN A. GRAU HENRY N. GOWING, Trustees of Trust Funds.
67
,
10-23-43 |George A. Piper & Fred A. Adams 8-31-43 Charles F. Appleton
Peterboro Savings Bank, Book 22544
150.00
,,
10.28
6.96
4.58
16.89
5-26-45 Lydia Townsend Turner
Peterboro Savings Bank, Book 23231
50.00
15.61
9.31
8.03
"
,,
,
",
68
REPORT OF THE TRUSTEES OF THE DUBLIN PUBLIC LIBRARY BUILDING
ENDOWMENT FUND INVESTMENTS
Amoskeag Savings Bank Book
No. 181952
$500 00
Cheshire County Savings Bank Book No. 3405
600 00
Monadnock Savings Bank Book No. 3586
658 83
Peterborough Savings Bank Book No. 9622 744 67
50 shares Chase National Bank stock
1,662 50
40 shares Conn. Power Co. stock 1,670 00
Amount invested in 14 shares
B. & M. R. R. stock
1,222 83
$7,058 83
A greatly appreciated gift of $1,000.00 to the Dublin Public Library was received from estate of Annie E. Ham- ilton to be known as George A. Hamilton Fund. Income only to be expended for use of library.
Deposited in Peterborough Savings Bank Book No. 26482 on April 7, 1952:
Principal of book
$1,000 00
Amount of interest Dec. 31, 1952
$15 00
1952 interest receipts:
Amoskeag Savings Bank Book No. 181952
$19 09
Cheshire County Savings Bank Book No. 3405 23 24
Monadnock Savings Bank Book
No. 3586 24 62
69
50 shares Chase National Bank stock 40 shares Conn. Power Co. stock Peterborough Savings Bank Book No. 9622
100 00
90 00
47 17
$304 12
Available interest Dec. 31, 1951
$740 59
Interest received in 1952
304 12
$1,044 71
Paid out for fuel oil in 1952
273 77
Balance of interest Dec. 31, 1952
$770 94
CHARLES R. THOMAS,
FREDERIKA JAMES,
PHILIP MCLELLAN,
ARTHUR T. APPLETON,
ARNE OLSEN,
HENRY N. GOWING,
Trustees Dublin Public Library Building.
LIBRARIAN'S REPORT
RECEIPTS
Cash on hand Dec. 31, 1951
$4 70
Mrs. French's check
1 60
Non resident fees
13 00
Gift of Mrs. Sterling
20 00
Gift of Mrs. Clark
5 00
Fines collected
9 36
$53 66
DISBURSEMENTS
$2 40
Box rent
Copy of H. Allison's
Parson Sprague of the Monadnocks
1 00
American Commonwealth: Brookings Inst.
1 00
Waste paper basket
49
70
Paper, ink pad, supplies
99
Postage 1 48
Paid G. Scribner, town treasurer (French check) 1 60
Paid G. Scribner, town treasurer, (Sterling's check) 20 00
Paid G. Scribner, town treasurer, money (Clark gift) 5 00
Fine money 5 00
Non resident fees
13 00
Cash on hand Dec. 31, 1952
1 70
$53 66
It has been suggested that the Library hours be given in this report. They are as follows:
Monday-10-12 a. m.
Wednesday-2:30-4:30 p. m.
Thursday -- 7:30-9 p. m.
Saturday -- 2:30-4:30 p. m.
These are not seasonal hours, but remain in effect throughout the year, legal holidays excepted.
The Library purchased through town appropriated money, seventy-six books, far too numerous to list, but a variety of titles are given so that you may know some of the books your library bought.
Douglas-Strange Lands and Friendly People
Hauerman-They Went to College
Tobey-Return to Morality
Du Maurier-Cousin Rachael
Rosenthal-Pearl Hunter Stone-President's Lady
Mumford-Conduct of Life
Niebuhr-Irony of American History
Costain-Silver Chalice
Steinbeck-East of Eden
Spring-Houses in Between
Hillman-Mr. President Turnball -- Gown of Glory
Marshall- - Man Called Peter
Philbrick-I Led Three Lives
Henshaw-Heroic Finland
71
Peale-Power of Positive Thinking Hemingway-Old Man and the Sea Vining-Windows for the Crown Prince Ferber-The Giant
Dr. Fred S. Piper, who gives annually a book in mem- ory of his father, Jonas Brooks Piper, gave the following two books during the year:
North to the Spring-Teale
Sea Around Us-Carlson
Mrs. Robert Sterling's annual gift of money made it possible to add ten new children's books to the juvenile shelves. One I call to your attention:
Lorant's-Lincoln, Story of His Life (profusely illus- trated).
Eighteen books were the gifts of friends.
During the Bicentennial a book exhibit was held in the library. Fifty-five books, either written or illustrated by former or present Dublin residents, were loaned. As many more books from the library shelves were added to this re- nowned book exhibit. Musical scores by two Dublin com- posers were shown. Various pamphlets and interesting library data, including some of Dublin's earliest books bound in sheepskin, were on display.
Mr. Joseph Close has given to the library a complete tape recording of the speeches of the Bicentennial.
Respectfully submitted, DOROTHY WORCESTER, Librarian.
72
REPORT of an audit and examination of the accounts of the TOWN OF DUBLIN for the fiscal year ended December 31, 1952 made by THE DIVISION OF MUNICIPAL ACCOUNTING STATE TAX COMMISSION January 19-23, 1953
DIVISION OF MUNICIPAL ACCOUNTING STATE TAX COMMISSION Concord, New Hampshire
January 30, 1953
Board of Selectmen,
Dublin, New Hampshire.
Gentlemen:
Submitted herewith is the report of an audit and ex- amination of the accounts of the Town of Dublin for the fiscal year ended December 31, 1952, which was made by this Division in accordance with the vote of the Town. Ex- hibits as hereafter listed are included as part of the report.
SCOPE OF AUDIT
Included in the examination and audit were the ac- counts and records of the Board of Selectmen, Treasurer, Tax Collector, Town Clerk and Trustees of Trust Funds.
FINANCIAL STATEMENTS
Comparative Balance Sheets: Dec. 31, 1951-Dec. 31, 1952: (Exhibit A)
Comparative Balance Sheets as of December 31, 1951 and December 31, 1952, are presented in Exhibit A. As in- dicated therein the Surplus increased by $1,818.91 during the year 1952.
73
Analysis of Change in Financial Condition: (Exhibit B)
An analysis of the change in financial condition of the Town during the year is made in Exhibit B, with the factors which caused the change indicated thereon. These were as follows:
Increases in Surplus
Long term note paid
$4,000 00
Increase in accounts receivable
834 76
$4,834 76
Decreases in Surplus
Net budget deficit
$1,943 10
1951 cash surplus used to
reduce 1952 tax rate
1,000 00
Increase in accounts payable
72 75
$3,015 85
Net increase
$1,818 91
Comparative Statement of Appropriations and Expendi- tures-Estimated and Actual Revenues:
(Exhibits C & D)
Comparative statements of appropriatoins and ex- penditures, estimated and actual revenues for the fiscal year ended December 31, 1952, are presented in Exhibits C and D. As indicated by the budget summary (Exhibit D), a net overdraft of appropriations of $3,007.79, less a net revenue surplus of $1,064.69, resulted in a net budget defi- cit of $1,943.10.
Summary of Receipts and Expenditures: (Exhibit E)
A summary of receipts and expenditures for the fiscal year ended December 31, 1952, made up in accordance with the uniform classification of accounts, is included in Ex- hibit E. Proof of the Treasurer's balance as of December 31, 1952, is indicated in Exhibit F.
74
AUDIT PROCEDURE
The accounts and records of all town officials charged with the custody, receipt and disbursement of public funds were examined and audited. Vouchers and cancelled checks were compared with supporting invoices and payrolls as well as entries in the books of record. Receipts were checked by sources insofar as possible and totals of re- ceipts and expenditures verified. Book balances were veri- fied by comparison with reconciled bank balances made from statements obtained from depository banks. Verifi- cation of uncollected taxes was made by mailing notices to delinquent taxpayers as indicated by the Collector's rec- ords.
GENERAL COMMENTS
Current Surplus:
The current surplus position of the Town was main- tained in 1952 as shown by the following statement:
Dec. 31, 1951 Dec. 31, 1952
Total assets
$29,916 37
$27,922 32
Current liabilities
20,331 20
20,518 24
Current surplus
$9,585 17
$7,404 08
Town Treasurer's Surety Bond:
It is noted that the Town Treasurer's surety bond was written for $5,000.00 in 1952. Inasmuch as the Town Treas- urer handled funds totalling $148,851.64 during 1952, the amount of the surety bond is disproportionate and should be increased to $10,000.00 in 1953.
Town Clerk's Cash Book:
It is recommended that the Town Clerk adopt the use of the standard form of town clerk's cash book.
Conclusion:
The accounts and records of all town officials which we examined were found in good condition and the ac- counting and financial procedure conformed to prescribed methods and procedure.
75
The provisions of Section 31, Chapter 211, of the Laws of 1939, require that this report or a summary of its essen- tial features shall be published in the next annual town report.
We extend our thanks to the officials of the Town of Dublin for their assistance during the course of the audit.
Yours very truly, HAROLD G. FOWLER, Director, DIVISION OF MUNICIPAL ACCOUNTING STATE TAX COMMISSION.
ALAN R. MATTHEWS, Auditor.
HUGH J. CASSIDY, Accountant.
DIVISION OF MUNICIPAL ACCOUNTING STATE TAX COMMISSION Concord, New Hampshire January 30, 1953
Certificate of Audit
This is to certify that we have examined and audited the accounts and records of the Town of Dublin for the fiscal year ended December 31, 1952, and found them to be in good order. In our opinion the Exhibits included here- with reflect the true financial condition of the Town as of December 31, 1952, together with the results of operations for the period under review.
Respectfully submitted, HAROLD G. FOWLER, Director, DIVISION OF MUNICIPAL ACCOUNTING, STATE TAX COMMISSION.
ALAN R. MATTHEWS, Auditor.
HUGH J. CASSIDY, Accountant.
76
TOWN OF DUBLIN
INDEX
EXHIBITS
A Comparative Balance Sheets-1951 and 1952.
B Analysis of Change in Financial Condition.
C Comparative Statement of Appropriations and Expenditures.
D Comparative Statement of Estimated and Actual Revenues and Budget Summary.
E Classified Statement of Receipts and Expendi- tures.
F Summary of Receipts, Expenditures and Proof of Treasurer's Balance.
G Tax Levy of 1952-Summary of Warrant.
H Tax Levy of 1951-Summary of Warrant.
I Statement of Tax Sale Accounts.
J State Head Taxes-Summary of Warrants.
K Statement of Town Clerk's Accounts.
L Statement of Trust Fund Principal, Income and Investments
M Schedule of Town Officers' Surety Bonds.
EXHIBIT A TOWN OF DUBLIN Comparative Balance Sheets Fiscal Years Ended December 31, 1951 and 1952
ASSETS
Dec. 31, 1951 (Revised)
Dec. 31, 1952
Cash: Town treasurer
$22,382 04
$17,453 38
State of New Hampshire:
Reimbursement a/c exemption of growing wood and timber
$2,553 94
Reimbursement a/c state forest lands
$13 57
12 00
17 50
13 25
Bounties
31 07 2,579 19
77
Other Accounts:
Highway Department accounts
$596 97
$1,400 00
Miscellaneous account 28 25
47 98
625 22
1,447 98
Unredeemed taxes
144 54
195 53
Uncollected taxes
6,523 50
6,011 24
State head taxes-Uncollected (Contra)
210 00
235 00
Total assets
$29,916 37
$27,922 32
LIABILITIES
Dec. 31, 1952
Accounts payable:
Tax collector's state head tax collection fees @ 2%
$48 06
Town clerk's excess remittance a/c of motor vehicle and dog license accounts
7 31
Collector of Internal Revenue
$ 60
310 30
Yield tax deposits
24 50
24 50
$25 10
$390 17
Unexpended appropriation balances:
Town hall furnace
$428 05
Bi-Centennial Committee
849 95
Hospital
$400 00
Cemetery-Special
1,000 00
$1,278 00
1,400 00
State of New Hampshire:
State head taxes-Uncollected (Contra)
$210 00
$235 00
State head taxes-Collected and due
state treasurer (net) 1,727 50
804 09
State treasurer-Social Security
114 02
$1,937 50
1,153 11
School District appropriation account
17,090 60
17,574 96
Long term notes (fire truck)
8,000 00
4,000 00
Total liabilities
$28,331 20
$24,518 24
Surplus
1,585 17
3,404 08
Total liabilities and surplus
$29,916 37
$27,922 32
Dec. 31, 1951 (Revised)
Social Security due from employees
78
EXHIBIT B TOWN OF DUBLIN Analysis of Change in Financial Condition Fiscal Year Ended December 31, 1952
Surplus-December 31, 1952
$3,404 08
Surplus-December 31, 1951 1,585 17
Increase in surplus $1,818 91
Factors Affecting Increase in Surplus:
Long term note paid $4,000 00
Increase in accounts receivable 834 76
$4,834 76
Factors Affecting Decrease in Surplus:
Net budget deficit
$1,943 10
1951 cash surplus used to reduce 1952 tax rate 1,000 00
Increase in accounts
payable 72 75
3,015 85
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