Sharon (N.H.).

Annual reports of the Town of Sharon, New Hampshire (Volume 1941) online

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of the toiv^n officers of

SHARON, N. H.

for the year ending
January 31

1941



Reports of School District
Officers for the year
ending June 30, 1940



Transcript Printing Company - Poterboroutfh. N. H.



of the town officers of

SHARON, N. H.

for the year ending
January 31

1941



Reports of School District
Officers for the year
ending June 30, 1940



Transcript Prlntinfli Company - Petorboroutfli, N. H.



Digitized by the Internet Archive

in 2010 with funding from

Boston Library Consortium IVIember Libraries



http://www.archive.org/details/annualreportsoft1941shar



TOWN OFFICERS

Moderator: George C. Keeler.

Town Clerk: Zelma M. Young.

Treasurer: Elizabeth J. Hurd.

Selectmen :

Victor E. Hellgren, resigned March 9, 1940.
J. Henry Beauvais, resigned March 12, 1940.
George C. Keeler (appointed) term expires 1941.
Robert J. Smith, term expires 1942.
Chester A. Hurd, term expires 1943.

Collector of Taxes: Harold A. Wilson.

Supervisors of Checklists: Robert A. Young, Ellen A.
Wilson, Edith Wilson.

Forest Fire Warden: Robert J. Smith, resigned. Harold
A. Wilson, appointed by State Forester.

Highway Agent: Harold A. Wilson.

Library Trustees:

Edith Wilson, term expires 1941.

Victor E. Hellgren, resigned March 14, 1940.

Robert Cuddihee, term expires 1943.

Trustees of Trust Funds:

Victor E. Hellgren, resigned March 14, 1940.
Edith Wilson, term expires 1942.
Ellen A. Wilson, term expires 1943.

Librarian: Ellen A. Wilson.



SCHOOL OFFICERS

Moderator: James W. Cuddihee.

School Board:

James W. Cuddihee, term expires 1941.
Rosilda S. Wilson, term expires 1942.
Harold A. Wilson, term expires 1943.

Clerk: Rosilda S. Wilson.

Treasurer: Rose K. Hill.



STATE TAX COMMISSION
DIVISION OF MUNICIPAL ACCOUNTING

Concord, New Hampshire

March 8, 1941
Board of Selectmen,
Sharon, New Hampshire.

Gentlemen :

I submit herewith the report of an audit and examination
of the accounts of the town of Sharon, which has been made by
the Division of Municipal Accounting of the State Tax Com-
mission. This audit covers the fiscal year ended January 31,
1941. The following schedules are included as part of the
report :

A- Statement of Indebtedness, Valuation and Taxes.
B- Comparative Statement of Appropriations and Ex-
penditures.
C- Comparative Statement of Estimated and Actual

Revenues.
D- Comparative Balance Sheets — January 31, 1940, and

January 31, 1941.
E- Summary of Receipts and Expenditures — Fiscal Year

1940.
E-1 Proof of Treasurer's Cash Balance.
F- Summary of Tax Warrant — Levy of 1940.
F-1 Uncollected Taxes — Levy of 1940 — As of January 31,

1941.
G- Summary of Warrant — Levy of 1939.
H- Tax Sale Account.
I- Town Clerk's Motor Vehicle Permit and Dog License

Account (Zelma M. Young).
I-l Town Clerk's Motor Vehicle Permit and Dog License

Account (J. H. Beauvais).
J- Trust Fund Principal and Income.
K- School District Treasurer — Summary of Receipts and
Expenditures.



Selectmen's and Town Treasurer's Accounts

Vouchers issued by the selectmen during the period audited
were examined as were the supporting invoices and road agents'
payrolls. Checks issued by the town treasurer, upon orders of
the selectmen, were in agreement with the vouchers. Receipts
of the treasurer were checked by source insofar as it was pos-
sible to do so. The treasurer's cash book balance as of January
31, 1941, was $2,093.67, which was verified by statement
received from the depository bank.



5

Tax Collector

The tax warrant for the levy of 1940 and the tax warrant
and tax sale accounts for the levy of 1939 were audited and
balanced as of January 31, 1941. Verification of outstanding
accounts is being made by this division.

Town Clerk

The accounts of town clerks, Zelma M. Young and J. H.
Beauvais, for the fiscal year of 1940 were examined. All funds
received for the issuance of motor vehicle permits and dog
licenses were found to have been remitted to the treasurer.

Trust Funds

The trust fund investments were examined and found to
be in agreement with the total of the principal of the trust
funds and unexpended income as shown by the trust fund ledger.

School District Treasurer

The accounts of the school district treasurer were audited
for the year ended January 31, 1941. All payments were
found to have been made on order of the school board and the
treasurer's receipts were checked by source insofar as it was
possible to do so. The cash book balance as of the date of
audit was $133.98 which was in agreement with the reconciled
bank balance of like date.

Yours very truly,

Harold G. Fowler
Director
Division of Municipal Accounting

Lawton B. Chandler
Herbert E. Hunt

Accountants



REPORT OF SCHOOL DISTRICT

July 1, 1939 to June 30, 1940



Receipts






State and Federal Aid :






Equalization fund for elementary






schools (from state)


$728 83


$728 83


Income from local taxation:






(raised by selectmen)






Support of elementary schools


$752 00




Salaries of district officers


60 00




Per capita tax


38 00




Balance of previous appropriations


465 00


$1,315 60






Total receipts from all sources




$2,044 43


Cash on hand July 1, 1939




86 37
$2,130 80


Payments






Salaries of district officers


$57 00




Superintendent's excess salary


28 30




Transportation of pupils


1,263 50




High school tuition


362 24




Elementary school tuition


356 00




Other special activities


12 21




Tax for state wide supervision


38 00




Insurance and other fixed charges


5 00




Total payments for all purposes




$2,122 25


Cash on hand June 30, 1940




8 55
$2,130 80


Assets






Cash on hand, balance June 30, 1940


$8 55




Accounts due to district from town


434 60





Total Assets $443 15



James W. Cuddihee
RosiLDA S. Wilson
Harold A. Wilson

School Board



Lewis S. Record

Superintendent
July 13, 1940.



7

SUMMARY OF PAYMENTS
CURRENT MAINTENANCE OF GENERAL
GOVERNMENT



Detail:






1. Salaries and expenses of town






officers


$748 06




2. Forest and building fires


212 65




3. Bounties


2 80




4. Town Road Aid


163 15




5. Town Maintenance, highways


1,573 02




6. Highway equipment, snow plow


100 00




7. Town Poor


53 00




8. Advertising


17 00




9. Cemeteries


50 00




10. Taxes bought by Town


378 92




11. Schools


1,450 00


$5,911 47






Interest paid : Temporary loans




$37 25


Indebtedness:






County Tax




$1,125 62



Balance as of January 31, 1941 $6,793 49



Detailed Statement of Payments
Detail 1. Salaries and Expenses of Town Officers

Appropriation — Town Charges $700 00

Paid: Salaries:
Tax Collector, Harold A. Wilson, for

1939 $22 78
Tax Collector, Harold A. Wilson, for

1940 100 07
Selectman, Lenna W. Perry 13 55
Selectman, Victor E. Hellgren 9 00
Selectman, J. Henry Beauvais 15 00
Selectman, George C. Keeler 72 00
Selectman, Chester A. Hurd 52 00
Selectman, Robert J. Smith 48 00
Treasurer, Chester A. Hurd, Feb. 1, 1940

to March 12, 1940 10 00

Treasurer, Elizabeth J. Hurd, March

12, 1940 to March 11, 1941 50 00

Town Clerk, Zelma M. Young, March

12, 1940 to March 11, 1941 50 00

Town Clerk, Zelma M. Young, record-
ing vital statistics 75



Moderator, Selina K. Smith, special

meeting 1939
Moderator, George C. Keeler
Supervisor, Ellen A. Wilson
Supervisor, Robert A. Young
Supervisor, Edith Wilson
Librarian, Ellen A. Wilson



Expenses :

Robert W. Upton, services as counsel
to the selectmen

Transcript Printing Co., printing reports

Wheeler & Clark, supplies

Donat Corriveau, tax titles and search

Everett W. Webster, town officers' bonds

Everett W. Webster, insurance on library

Cole Printing Co., tax books for collector

Edson C. Eastman Co., supplies

Zelma M. Young, pictures of Novem-
ber election

Zelma M. Young, supplies

State Tax Commission, expenses — audit
1940

Ashley D. Young, sign for school house

William Cuddihee, work on school
house yard

George C. Keeler, selectman's expense

Robert J. Smith, selectman's expense

Chester A. Hurd, selectman's expense

$209 04

Total $748 06

Appropriation overdrawn $48 06



2


00


12


00


32


00


32


00


10


00


7


87


$15 00


39


25


8


18


7


54


30


00


3


00


5


10


13


70


3


80


2


23


14


20


20


00


2


00


27


60


14


84


2


60



$539 02



Detail 2. Forest and Building Fires

Appropriation None

Paid:
Robert J. Smith, express charges on

forest fire tools $2 48

Robert J. Smith, warden, time and

mileage 3 72

Town of Jaffrey, N. H., fire at Weichel's 27 00
Robert J. Smith, warden's salary and

expenses 5 50

Harold A. Wilson, forest fire at Bagley

Corner 22 85

Peterborough Fire Dept., fire at King's mill 56 60



Peterborough Fire Dept., forest fire

Bagley Corner 58 20
Peterborough Fire Dept., fire at Robert

Booth's 25 50

Robert J. Smith, work at Booth fire 3 60

John Ward, work at Booth fire 3 60



— $212 65



Detail 3. Bounties

Paid:
Robert J. Smith, 14 hedgehogs $2 80 $2 80

Due from State of New Hampshire $2 80



Detail 4- Town Road Aid

Appropriation $163 21

Paid:
State of New Hampshire 163 15

Balance of appropriation $ 06



Detail 5. Town Maintenance, Highways

Appropriations:
Town $831 46

State 367 90

$1,199 36

$773 92

Balance of appropriations $425 44

Overdraft of appropriation in 1939 216 55

$208 89



Paid:
Harold A. Wilson, highway agent $773 92



Snow Removal
Appropriation

Paid:
Harold A. Wilson, highway agent
Waite E. Wilson, labor
E. Lussier, labor
Henry Beauvais, labor


$770 50

9 80

8 40

10 40


$600 00

$799 10
18 00


Due Harold A. Wilson, highway agent





$817 10



10



Overdraft of snow appropriation
Overdraft of snow appropriation taken
from maintenance balance leaves a
highway account overdraft of



Detail 10. Taxes Bought by Town

Paid:
Harold A. Wilson, Collector of Taxes, tax sale



$217 10
$8 76



Detail 6. Highway Equipme

Appropriation

Paid:
Town of New Ipswich, N. H., snow

plow, on account
Due Town of New Ipswich, N. H.


;nt

$100 00

$2 00
8 00

38 00
5 00


$100 00
$100 00


Detail 7. Town Poor

Appropriation

Paid:
Oscar J. Marcil, M.D., services Mrs.

Ellsworth
Bill's Taxi, taking Mrs. Ellsworth to

Grasmere
Hillsborough County Gen. Hospital,

Mrs. Ellsworth
The Great Atlantic & Pacific Tea Co.,

food for Guptills


None

$53 00

10 00

$43 00


Refund by Charles W. Guptill, Jr.




Detail 8. Advertising

Appropriation

Paid:
Monadnock Region Association


$17 00
$17 00


Detail 9. Cemeteries

Appropriation

Paid:
Robert J. Smith, for labor


$50 00
$50 00



$378 92



11

Detail 11. Schools

Appropriations :
Due school tax 1939 $998 00

Due dog tax 1939 22 02

Appropriation for school year ending

June 30, 1941 1,312 00

$2,332 02



Paid:
Sharon School District, balance 1939

tax
Sharon School District, 1939 dog tax
Sharon School District, part 1940 tax


$998 00

22 02

429 98


Due Sharon School District, balance

of 1940 tax
Due 1940 dog tax


$882 02
23 72



$1,450 00



Total due $905 74

Respectfully submitted,

Robert J. Smith

Chester A. Hurd, Selectmen of Sharon



HIGHWAY AGENT'S REPORT

Maintenance and Snow Account

Harold A. Wilson, agent, truck and

materials
Waite Wilson
E. Lussier
H. Beauvais
V. E. Hellgi-en
Otto Maki
H. Bellette
Hopkins & Packard
Gale & Hill
H. T. King
Standard Oil Co.
Merrimack Farmers' Exchange
Farm Service Co.
Town of Temple, N. H.
Railway Express
Socony Vacuum Oil Co.
Nils A. Hansson
East Jaffrev Motor Sales
R. C. Hazelton Co.
S. G. White Sons'



$992


83


70


40


90


60


32


40


184


00


7


20


8


00


10


21


5


00


8


37


3


80




54


5


70


3


50


1


10


3


20


10


84


6


02


21


00


10


92



$1,475 63



12

Special Appropriation

H. A. Wilson and truck

V. E. Hellgren

W. Nadeau

Manly Chasson

John Lees

John Downing, sharpening tools


$41 38

7 20

21 60

21 60

32 25

1 65





$125 68



VITAL STATISTICS

Registered in the Town of Sharon for the Year Ending
December 31, 1940

Marriages: Robert Ashley Young of Sharon, N. H. and
Gertrude Marion Allan of Sharon, N. H. at Peterborough,
N. H., December 6, 1940.

Births: Wayne Allen Wilson to Harold Allen and Rosilda
Sarah (Saucier) Wilson, June 19, 1940.

Priscilla Ann Fontaine to John Y. and Clara F. (Reed)
Fontaine, October 25, 1940.

Marlene Jean Dunn to George Adolph and Dorothy Gertrude
(Meuse) Dunn, December 15, 1940

Deaths: James McNulty at Grasmere, N. H., on November
9, 1940, aged 79 years, 8 months, and 2 days.



Zelma M. Young

Town Clerk



13



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15

SCHEDULE C

TOWN OF SHAROX

Statement of Estimated and Actual Revenues

Year Ended— January 31, 1941



Interest and Dividend Tax
Savings Bank Tax
Motor Vehicle Permit Fees
Filing Fees
Interest on Taxes



Excess of Actual over Estimated

Revenues
Deficit of Actual over Estimated

Revenues

Net Excess of Actual over
Estimated Revenues

Unexpended Balances of

Appropriations
Overdrafts of Appropriations

Net Unexpended Balances of
Appropriations



Estimated

$13 80

20 00

100 00


Actual

$13 86
13 62

118 71

3 00

63 43


Excess
$ 06

18 71

3 00

63 43


Deficits
$6 38


$133 80
d

d


$212 62

$85 20

6 38


$85 20

$78 82
350 10


$6 38




$680 76
330 66











Net Budget Surplus • $428 92



SCHEDULE D

TOWN OF SHARON

Comparative Balance Slieets

As of January 31, 1940 and January 31, 1941





Balance Sheet
As of Jan. 31, 1940


Balance Sheet
As of Jan. 31, 1941


Assets
Casli:

In Hands of Treasurer
In Hands of Collector


$177 96
1 97


$179 93


$2,093 67
15 21








Accounts Due to tlie Town :

Bounties




6 60


2 80


Unredeemed Taxes:

Levy of 1937
Levy of 1939




14 83


25 41


Uncollected Taxes:

Levy of 1939
Levy of 1940




934 29


99 13
1,194 07

«i onq Oft






Total Assets


$1,135 65


$3,430 29



16

Liabilities
Accounts Owed by Town:

Due School Districts:
Dog Licenses $22 02 $45 74

Balance of Appropriation 998 00 860 00

1,020 02 $905 74

Outstanding Temporary Loans 2,000 00

Total Liabilities $1,020 02 $2,905 74

Excess of Assets over Liabilities

(Surplus) 115 63 524 55



Grand Total $1,135 65 $3,430 29



SCHEDULE E
TOWN OF SHAROX

Summary of Receipts and Payments
Fiscal Year Ended— January 31, 1941

Receipts :
From Local Taxes:

Taxes Committed to

Collector, 1940 $5,210 15

Cash in Collector's hands 14 31

Less— Uncollected, 1940 1,194 07
Property Taxes, Current

Year Actually Collected $3,959 77

Poll Taxes, Current Year

Actually Collected 42 00



Total of Current Year's Collections
Property and Poll Taxes, Previous Years

Actually Collected
Tax Sales Redeemed

From State:

For Class V Highway Maintenance
Savings Bank Tax
Interest and Dividend Tax
Bounties


$367

13

13

6


90
62
86
60


$4,001 77
$836 23

$368 34
$401 98

$208 86

$2,000 00
10 00


From Local Sources, Except Taxes:

Dog Licenses

Business Licenses and Permits
Interest received on taxes
Registration of Motor Vehicles, 1939
Registration of Motor Vehicles, 1940


$23

3

63

118


72
00
43
50
21


Receipts Other than Current Revenues:

Temporary Loans
Refunds (Relief)






Total Receipts from all sources
Cash on hand, February 1, 1940


$7,827 18
177 96



Grand Total $8,005 14



17



Payments:

General Government:

Town Officers' Salaries

Town Officers' Expenses

Election and Registration Expenses



Protection of Persons and Property:

Fire Dept., including Forest Fires
Bounties



$506 27

206 17

38 10


$210
2


17
80



$750 54



$212 97



Highways and Bridges:

Town Road Aid
Town Maintenance

(Summers)

(Winters)



$773 92
799 10



$1,573 02



$163 15



$1,736 17



Public Welfare:

Town Poor



$53 00



Recreation:

Monadnock Region Association

Public Service Enterprises:

Cemeteries

Unclassified:

Taxes Bought by Town

Interest :

Paid on Temporary Loans

Outlay for New Construction and
Permanent Improvements:

New Equipment

Payments to Other Governmental Divisions:

Taxes paid to County $1,125 62

Payments to School Districts:

1939-1940 Appropriation 998 00
1940-41 Appropriation 452 00

$1,450 00



$17 00

$50 00

$378 92

$37 25

$100 00



Total payments for all Purposes

Cash on Hand, January 31, 1941 (Schedule E-1)

Grand Total



$2,575 62

$5,911 47
2,093 67



5,005 14



18

SCHEDULE E-1

TOWN OF SHARON

Proof of Cash Balance

Elizabeth J. Hurd — Treasurer

Balance in First National
Bank of Peterborough as
per Statement of Feb. 25, 1941 $1,062 75

Add: 1941 Fiscal Year Checks Paid:

No. 70 $4 11

No. 71 14 84

No. 73 1,012 00

No. 74 28 84

— $1,059 79



Less: Outstanding Checks:
No. 497
No. 28
No. 34
No. 35
No. 36


$1 52
2 00
5 10
2 25

28 00


$2,122 54
$38 87






Reconciled Bank Balance

January 31, 1941
Cash in Treasurer's Hands


$2,083 67
10 00



Total Cash in bank and on Hand

January 31, 1941 $2,093 67

Treasurer's Cash Book Balance

January 31, 1941 $2,093 67



SCHEDULE F

TOWN OF SHARON

Summary of Warrant

Harold A. Wilson — Tax Collector

Levy of 1940

Dr.

Taxes Committed to Collector:

Property $5,126 15

Polls 84 00

$5,210 15

Interest Collected 1 76

$5,211 91



19

Cr.
Remittances to Treasurer:

Nov. 13, 1940 $838 27

Nov. 23, 1940 1,764 73

Dec. 27, 1940 1,148 29

Jan. 30, 1941 252 24



Uncollected Taxes:

Property $1,156 07

Polls 38 00



$4,003 53



1,194 07



Cash in Collector's Hands 14 31

$5,211 91



SCHEDULE F-1
TOWN OF SHARON

Uncollected Taxes As of January 31, 1941
Harold Wilson — Tax Collector

Levy of 1940



H. F. and W. O. Cole

Davis and Symonds

James Fitzgerald Est.

J. H. and S. B. Fitzgerald

Arthur L. Hall

Mrs. K. Darling Holbrook

Henry A. Hurd

Frank W. Peyser

Harris H. Rice

Henry L. Richards

Jason C. Sawyer

Florence A. Squares

John F. Squares, Est.

Ralph H. and Betty B. Wales

Henry J. Beauvais

Olga K. Beauvais

Chloe M. Cuddihee

James W. Cuddihee

Robert Cuddihee

John Parks

Fannie M. Hurd

William Parks

Irene S. Parks

Miina Raatikenen

Robert J. Smith

Selina K. Smith

William Weichel

Hazel Weichel

Henry McClay

Esther Tilley

Arthur H. Williams

Arthur Greenier

Gilbert Curtis

Lester Ellsworth

Rose Kerwick Hill

Margaret Williams



Property


Polls


$8 20




508 40




82




2 05




6 15




140 00 (b.)




3 08




12 30




45 10




28 70




24 60




41




41




77 90 (b.)




2 46


$2 00




2 00




2 00


1 44


2 00




2 00




2 00


26 65






2 00




2 00




2 00


34 65


2 00




2 00




2 00




2 00




2 00




2 00




2 00




2 00




2 00


69 (b.)




232 06






2 00



$1,156 07 $38 00



20



SCHEDULE G
TOWN OF SHARON

Summary of Warrant
Harold A. Wilson— Tax Collector

Levy of 1939



Dr.






Uncollected Taxes — February 1, 1940




$934 29


(As per Tax Commission Audit)






Cash in Collector's Hands




1 97


Interest Collected




53 88


Cr.




Remittances to Treasurer:






March 27, 1940


$232 91




Sept. 21, 1940


284 55




Oct. 25, 1940


371 58




Jan. 30, 1941


1 07


$890 11






Uncollected Taxes:






Cole, H. F. and W. 0.


$11 00




Flanders, Fred


17 25




Greenwood, Charles


4 88




McDonald, Ray


16 50




Wilcox, Clark


49 50


$99 13






Cash in Collector's Hands




90



$990 14



$990 14



SCHEDULE H

TOWN OF SHARON

Summary of Tax Sale Account

Harold A. Wilson— Tax Collector



1937 Unredeemed — February 1,

(H. Cole)
1939 Taxes Sold to Town
Interest on Redemptions

(H. Cole)

(R. K. Hill)



Dr.






1940




$14 83
378 92




$2 95
4 84


$7 79







$401 54



Remittances to Treasurer:

Sept. 21, 1940
Nov. 7, 1940



Unredeemed Taxes:

Peyser, Frank W.
Fitzgerald, James Est.



Cr.



$17 78
358 35


$21
4


04
37



$376 13



$25 41



$401 54



21

SCHEDULE I

TOWN OF SHARON

Motor Vehicle Permit and Dog License Account

Zelma M. Young — Town Clerk

Dr.
Motor Vehicle Permits Issued:

1940-1941 (No. 147760-147786 Inc.) $93 54

Dog Licenses Issued

No. 1-11 Inc. 28 00

Filing Fees 3 00



Cr.

*Remittances to Treasurer:

a/c Motor Vehicle Permits $93 54

a/c Dog Licenses 23 72

a/c Filing Fees 3 00



$120 26



Dog License Fees Retained

11 at $.20 2 20

Dog tags purchased 2 08



"Remittances to Treasurer:



April 13,


, 1940


$43 59


May 14,


1940


30 83


July 29,


1940


20 50


Aug. 31,


1940


11 21


Nov. 14,


1940


14 13



$120 26



SCHEDULE I-l

TOWN OF SHARON

Motor Vehicle Permit and Dog License Account

J. Henry Beauvais — Town Clerk

Dr.
Motor Vehicle Permits Issued:

1939-1940 (No. 164108) $0 50

1940-1941 (No. 147752-147759 Inc.) 24 67



$124 54



$124 54



Cr.
Remittances to Treasurer:

March 9, 1940 $23 40

March 12, 1940 1 77



$25 17



$25 V,



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23

SCHEDULE E
TOWN OF SHARON

Summary of Receipts and Expenditures and

Reconciliation of Cash Book and Bank Balance

Rose K. Hill — School Treasurer

Cash Book
Cash Book Balance— February 1, 1940 $424 50

Receipts— February 1, 1940 to January 31, 1941 1,738 89



$2,163 39
Payments— February 1, 1940 to January 31, 1941 2,029 41



Bank
Balance in First National Bank of Peterborough

as of February 4, 1941 $308 98

Less: Outstanding Checks:

No. 448 $10 00

No. 449 60 00

No. 450 25 00

No. 451 10 00

No. 452 70 00

$175 00



1

Online LibrarySharon (N.H.)Annual reports of the Town of Sharon, New Hampshire (Volume 1941) → online text (page 1 of 2)