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1940ANNUAL REPORT OF THE TOWN OFFICERS OF THE TOWN OF BERLIN For the Year Ending August 31, 1940 1940 OF THE TOWN OFFICERS OF THE TOWN OF BERLIN For the Year Ending August 31, 1940 rAl 1940 T 0 W N O F F I C E R S SELECTMEN James B. Ellsworth Carl A. Lund TOWN CLERK and TREASURER Arthur L. Woodruff TAX COLLECTOR Charles F. Lewis ASSESSORS James S. Thomson Louis R. Goodrich BOARD OF TAX REVIEW Max Sugenhime Edgar M. Pickett John J. McKeon Willis I. Savage Jul ius Rakoxs ky AUDITOR William H. Day C . P. A. REGISTRARS Royal H. Morse William J. Fagan CONSTABLES William Cole George . Kanupka Charles Genoni William Schmidt Thomas A. Gerdis Orville S. Ventres Arthur R. Benson Timothy Be Dehan William J. Emerson George A. DeMore John Be Hoppe Frank Be Kramer Philip Zipadelli BOARD OF FINANCE TOWN SCHOOL'COMMITTEE William Ross Robert D. Silsby David R. Wilson 1 James 1. Fitzsimons Leon J. Honis s Harry A. McKeon John A. Moore James E. O'Brien Horace -He Raymond ANNUAL REPORT OF THE -SELECTMEN. OF THE TOWN OF BERLIN CONNECTICUT FOR THE YEAR ENDING AUGUST 31, 1940 GENERAL TOWN GOV�ENT SELECTMEN - SALARIES Janes B. Ellsworth 800.00 Carl A. Lund 150.00 John J. McKeon 150.00 $1100.00 SELECTMEN - EXPENSES American City Magazine $ 2.00 Construct ion Methods 2.00 Herald Publishing Co. 45.15 Kellogg & Bulkeley Co., 164.80 213.95 JUDICIAL EXPENSES OF PROBATE COURT City Hall Commission $ 292.50 $ 292.50 TOWN COURT Torn Court Fees $5878.36 $5878.36 ELECTION EXPENSES Royal H. Morse $ 40.00 William J. Fagan 40.00 Counters and Checkers 136.00 $ 216.00 Peter Aivano 5.40 Arthur H. Bushnell 10.00 Eddie's Diner 1.20 Herald Publishing Co. 4.62 State of Connecticut 54.30 $ 75.52 FINANCE EXPENSES OF BOARD OF FINANCE Arthur L. Woodruff - Clerk $ 25.00 Herald Publishing Co. 28.77 $ 53.77 AUDITOR William H. Day $ 400.00 $ 400.00 SPECIAL AUDITING William H. Day $ 206.54 $ 206.54 2 BOARD OF ASSESSORS Louis R. Goodrich $ 400.00 Millis I. Savage 400.00 James S. Thomson 400.00 $1200.00 EXPENSES OF BOARD OF ASSESSORS Adkins Printing Co. $ 41.42 Arthur H. Bushnell 5.00 East Berlin Fire Dept. 10.00 Louis R. Goodrich 25.00 Kensington Fire Dept. 10.00 George H. Pollard 11.50 Willis I. Savage 5.00 James S. Thomson. 15.25 Arthur L.. Woodruff 1.50 124.67 BOARD OF RELIEF Edgar M. Pickett $ 73.20 Julius Rakowsky 73.20 Max Sugenhime 73.21 $ 219.61 EXPENSES OF BOARD OF RELIEF Arthur H. Bushnell 3.50 Herald Publishing Co. 89-03 11.53 TAX COLLECTOR Charles F. Levis Salary $1500.00 Rent 180.00 Stationery & Supplies 600.77 $2280.77 TAX COLLECTOR'S BOND William F. Brown $ 290.00 $ 290.00 PERSONAL TAX ENRO LLbv�NT Grace L. Ventres $ 150.00 $ 150.00 SALARY AND EXPENSES OF TOWN TREASURER Arthur L. Woodruff $1000.00 $1000.00 TREASURER'S BOND E.W. Mildrum Agency $ 217.50 $ 217.50 TOWN COUNSEL Cyril F. Gaffney $ 613.49 $ 613.49 3 TOWN CLERKIS FEES AND SUPPLIES Adkins Printing Co. $ 181.51 American Envelope & Paper Co. 4.41 Case Lockwood & Brainard 106.71 Commissioner of Domestic Animals 31.00 Herald Publishing Co. 1.47 Mary E. Johnson P.M. 33.50 Manifold Supplies Corp. 5.00 New Britain Trust Co. 17.50 Royal Typewriter Co. 126.00 Arthur L. Woodruff 250.60 757.70 EXAMINATION OF INDEX Edna S. North. 50.00 50.00 OPERATION AND MAINTENANCE OF TOWN HALL Adkins Printing Co. $ 72,72 American Paper Goods Co. 5.93 A.H. Bergeron 25.74 Leonard Cistare 6.00 Richard Covini 2.90 Harold T. Day - Collector 8.50 Ellsworth Brothers 116.16 Juddie Landgren 5.00 New Britain Electric Co. 106.98 New Britain Coal & Wood Co. 164.50 Gothard A. Olson 177.61 George H. Pollard 74.82 Rackliffe Bros. Co., Inc. 36.70 Spring & Buckley Co. 5.14 Stanley Svea Coal & Grain Co. 12.50 Swift & Upson 12.84 Universal Coal & Wood Co. 37.50 U.S. Pencil Co. 5.94 West Disinfectant Co. 4.28 Arthur L. Woodruff 23.47 894.22 Connecticut Light & Power Co. 250.72 Southern New England Telephone Co. 167.70 418.42 Arthur L, Woodruff - Janitor 180.00 180.00 C OMPENSAT ION INSURANCE Philip M. Fagan $1138.47 ' $1138.47 MEMORIAL DAY C.A. Anderson " $ 40.00 Arthur H. Bushnell 1.10 H. J. Chotkowsky 5.00 C . A. Danberg 12.50 E. B. Fife.& Fife.Drum Corp 50 00 Newya Essa , 15.00 Kensington Flower Shop 8.00 St . Paul ' s Fife & Drum 50.00 181.60 4 PUBLIC SAFETY NEW BRITAIN FIRE DEPARTMENT `Board of Fire Commissioners 200.0.0 E.W. Mildrum Agency 85.64 285.64 EAST BERLIN FIRE DEPARTMENT Ball Tire Co. 21.29 Connecticut Light & Power Co. 81.54 William Kopokus 47.10 May's Garage 32.50 H. Mills, Administrator 250.00 Southern New England Telephone Co. 199.38 R.T. Warren 361.90 993.71 KENS INGT ON FIRE DEPARTMENT Connecticut Light & Power Co. 48.47 Philip M. Fagan 93.34 Kens. Vol. Fire Dept. 330.00 Southern New England Telephone Co. 55.10 R.T. Warren 81.20 608.12 POLICE Frank Brown 30.00 William Cole 43.50 Charles Genoni 62.00 Thomas A. Gerdi s 51.50 George J. Kanupka 435.80 William J. Ritchie 390.50 Orville S. Ventres 488.00 Arthur H. Bushnell 4.00 $1505.30 EXPENSE OF DOG WARDEN Henry F. Meigs $ 8.25 $ 8.25 LIABILITY INSURANCE Philip M. Fagan 609.18 E.W. Mildrum Agency 66.85 676.03 FIRE INSURANCE Philip M. Fagan 15.53 E.W. Mildrum. Agency 54.28 69.81 HIGHWAY SUPERINTENDENT Grant W. Skinner $1058,40 $1058.40 5 HIGHWAY - continued General Maintenance $14261.72 Snow Removal 988.33 Road Material 1908.05 Lighting 79.05 Repair of Bridges 25.00 Trucking 510.25 $18830.80 HEALTH HEALTH OFFICER Dr. Thomas C. Hodgson 600.00 600.00 VISITING NURSE Viola L. Snyder - Salary 1680.00 Expense 25.00 Grace L. Stowell - Salary 96.00 Conn. Public Health Association 10.00 Berlin Auto Sales - Expenses 135.57 Berlin Auto Sales - Car 622.53 Southern New England Telephone Co. 96.65 Anna E. White 36.00 E.W. Mildrum Agency .44 2702.19 VITAL STATISTICS Rudolph Maier 3.50 Hartford l4.70 Middletown 4.20 Meriden 3.15 New Britain 70.35 Norwich 1.05 96.95 CHARITIES Food $10958.27 Rent 6493.35 Fuel 1099.96 Light 204.66 Milk 595.17 Shoes & Clothing 524.79 Doctors & Medicine, 2686.00 Hospitals 2371.65 House of the Good Shepherd 130.94 Newington Home for Crippled Children 16.37 Convalescent Homes 2383.93 Funerals 345.00 Salaries Elizabeth Hutchinson $1300.00 Emma Barattiero 936.00 2236.00 Transportation 80.00 Miscellaneous 229.75 $30355.84 r�, CHARITIES - continued OUTSIDE TOWNS Bloomfield $ 37.75 Bridgeport 921.60 Bristol 36.00 Cromwell 48.58 Glastonbury 9.59. Griswold 1.00 Hartford 434.76 Manchester 4.82 Meriden 317.41 Middletown 13.98 New Britain 670.21 New Haven 48.68 Newington 8.77 Old Saybrook 364.47 Plainville 270.54 Southington . 75 Thomaston 34.68 Waterbury 691.91 3918.50 STATE Bureau of Child Welfare 365.75 Conn. Childrents Aid Society 717.65 Cedarcrest 34.86 Mansfield 888.45 Newington Home 7.71 Norwich 213.15 Uncas-on-Thames 104.01 2331.58 Widows t Aid 730.80 730.80 Insane Poor Middletown 549.44 549.44 James B. Ellsworth - WPA Admin. 1000.00 1000.00 Town Farm $ 122.84 122.84 INSURANCE SCHOOLS Arthur Durity 34.50 Philip M. Fagan 39.75 E.W. Mildrum Agency 734.78 E.G. Robins 43.75 Harry E. Taylor 210'88 874.66 7 LIBRARIES Berlin Library Association $ 600.00 100.00 Is 40.00 640.00 East Berlin Library Association A.H. Bergeron 100.00 Berlin Savings Bank Kensington Library Association Connecticut Light & Power Co. 100.00 300.00 RECREATION Ellsworth Brothers 185.58 Philip M. Fagan Parks $ 928.20 928.20 C ARE 0 F MONUMENT New Britain Finance Corp. 35.70 'Fox -Becker Granite Co. 16.50 10.00 6.84 1065.76 Giana Brothers BONDS 1.90 First National Bank of Boston Millane Nurseries 3780.00 222.00 John L. Thomson 8 49.25 Charles M. Weldon 16.55 299.70 EMERGENCY Russell F. Barker, Architect $ 600.00 Royal S. Holmes Is 40.00 640.00 CARE OF TOWN PROPERTY A.H. Bergeron 22.70 Berlin Savings Bank 466.18 Connecticut Light & Power Co. 14.70 Harold T. Day - Collector 31.46 Ellsworth Brothers 185.58 Philip M. Fagan 118.60 Kensington Fire District 108.92 E.W. Mildrum Agency 78.58 New Britain Finance Corp. 35.70 Nelson Pellitier Jr. 16.50 Rackliffe Bros. Co. Inc. 6.84 1065.76 PAYMENT TO OTHER CIVIL DIVISIONS State Tax on Town 3320.67 Old Age Assistance Tax 6749.14 Military Tax 1077.95 County Tax 3694.90 Middletown Tax 1.73 Kensington Fire District 189.95 15034.34 INTEREST ON LOANS Berlin Savings Bank 99.45 Lincoln R. Young 157.75 257.20 INTEREST ON BONDS First National Bank of Boston 3780.00 New Britain Trust Company 1280.00 5060.00 8 TEMPORARY LOANS Berlin Savings Bank $37250.00 New Britain Trust Company 30000.00 $67250.00 BONDS First National Bank of Boston $ 7000.00 New Br i at in Trust Company 21000.00 $ 9000.00 HIGHWAY EQUIPMENT Berlin Auto Sales $ 1812.00 Conn. Tractor & Equipment Co. 123.65 United Steel Company 354.93 Walsh Holyoke Steam Boiler Works 324.00 $ 2614.58 W.P.A. $ 3242.83 3242.83 $190117.69 �A Board of Selectmen Subscribed and sworn to before me, ertr' Notary Public P� REPORT OF 'THE SELECTMEN To the Citizens of Berlin: The year ending on August 31, 1940 has been one of steady growth and progress along conservative lines. During this year many new houses have been constructed but demands for rents are still great and at present there is need for more homes to meet the needs of people who recognize the ad- vantages of Berlin. The excellent school curriculum, to- gether with good roads and the present or contemplated sewer and water facilities improvements, seem to meet with approv- al of the home seekers. The recent census shows Berlin to be over the 5,000 mark and denotes a healthy growth. During the year the three recreation fields pur- chased with your money were placed in operation. Many peo- ple made use of them under program of supervised activity put in effect by the school authorities and we expect many more will avail themselves of this opportunity for healthful recreation in the future, We are constantly adding oiled surfaces to our secondary roads and during the year several of these roads have been armor coated, thus giving better and safer trac- tion and making unnecessary the yearly cost of oil. The financial situation continues excellent; all obligations of the year have been met and the total expendi- tures have been kept within the amount estimated in the budget. Taxes are being collected in an excellent manner and that is reflected in our cash balance in the amount of $32,994.10. However, the increased amount of property which the town, due to stringent State law, has been obliged to foreclose upon presents a problem which we must face in the future. We would recommend that a survey be made of all Town owned property and a list prepared with accurate de- scription of location and boundaries. It would seem that with this data and some kind of a real estate board to ap- praise it, that much of this property could be disposed of and become revenue producing. There is also a great need of a building code, to- gether with some method of issuing of permits for all con- struction. This would facilitate the work of assessors and insure correct records of new buildings. The recent increase in employment of persons in industry which this section and State is enjoying, has en- abled us to reduce the relief expenditures this year in the amount of $4,200. With the continuance of State's indus- trial expansion, we look forward to being able to further reduce the amount of money which during the depression this Town has been forced to spend, During -the last few years we have added to our equipment and have provided proper quarters for same at Town Farm. We are thereby enabled to render better service in 10 repairing and maintaining our roads and furnishing other municipal services in an economical manner. The cooperation of all elective officers and the willingness of committees appointed ,to serve the Town has been very welcome. It denotes interest.in striving for im- provement in Town affairs and we wish to thank all who have cooperated by attending meetings and giving so liberally of their time and efforts. Respectfully submitted, V Board of Selectmen 041 Town of Berlin Detail of Court Expenditures F6r the Fiscal Year Ended Aug. 31, 194jo. Commissioner of Motor Vehicles. $1,896.'50 Department of State, police 8 5*90 Commissioner of Fisheries & Came 2 * 40 Jail, Charges for Housing Prisoners": County Jail 20'58: City of New Britain 95olO 97.68 Town Constables 447.22 Professional Service 110.71 Printing and Supplies, 115.45 Salaries of Court Officers: Judge 1,000.00 Prosecutor 1' , 000.00 Clerk 350.00 Probation Officer. 50.00 2.0400000 Miscellaneous 4.90 $5,890.76 Attest: 12 Judge FIRES ATTENDED BY THE EAST BERLIN VOLUNTEER FIRE COMPANY September 1, 1939 to September 10 1940 1939 - Sept,l6 South School 8:20 PM - 1:20 AM 18 men 23 Drachenberg Beckley;Chimney 1:30 - 2:30 PM 8 " Oct., 5 Reed House Lower Lane 1: - 4:30 PM 15 " 25 Brescia Upson Cor. 3:30 - 6:30 AM 20 " Nov. 5 A. Renn Chimney 1. - 2:30 PM 20 " 9 P. Haber Spruce Brook Rd. 8:30 - 9:30 AM 15 " 12 New Britain Rd, Brush 12:35 - 1:35 PM 15 " 12 Pekrul Seymour Rd. 4: - 5: PM 17 " 14 New Britain Rd, Grass 1; - 2: PM 12 " 14 Main St. E.Berlin Grass 2:30 - 3:30 PM 8 " 15 Boyer St. 11::,- 12: Noon 12 " 15 Brush at Clark's E.Berlin 5: - 6: PM 6 " 27448 Percival Ave. Grass 2:30 - 3:30 PM 12 " 28 Hudson St. Grass 1: - 2: PM 14 " 28 Treasure Field Grass 20. - 3: PM 12 " Dec. 1 Quasnick N.B. Rd. 2:45 - 5: AM 20 " 8 Chas, Schick Chimney 1. - 2:30 PM 14 " 18 Atwood St. 5:15 - 6:15 AM 19 " 18 Richard.Brown 8:30 - 9:30 AM 15 " 21 Colby Percival Ave. Chimney 9. - 10:30 PM 12 " 24 Sokoloski E.Berlin Still Alarm 11:-11:30 AM 4 n 24 Ouillett E.Berlin 11:40 - 12:40 AM 22 28 Macaroni Shop Grass 12: - 1: Noon 10 " 28 Wm. Emerson Chimney 10:30 - 11:30 PM 12 " 1940 - Jan, 4 Pupelo Spruce Brook Rd.Chimney 5:30-6:30 AM 17 " 6 Stanley Chemical 12:50 - 1:50 19 " 6 Woodruff Chimney 5: - 6: PM 18 " 25 Oil Truck Turnpike 1:30 - 4:30 AM 10 " 26 Ens ing E.Berlin 9: - 10: AM 14 If 29 Garrity Kens, 3: - 4: PM 12 " 31 Wilcox Hart St. Chimney 8:50 - 10:30 AM 17 " 31 Donnelly Brick 11:25 -.12:25 Noon 14 r9 Feb. 1 Holmes Brick 3:15 - 5:15 PM 10 " 3 Kokoski Beckley Chimeny 12: - 1: PM 14 n 4 Dr. Haber Kens. Grass 1:40 - 2:40 PM 17 " Mar. 14 Car Chamberlain High. 11:50 - 12:50 AM 10 " 24 Drust N.B. Rd. 7:40 - 8:40 14 " 26 Middletown Rd, Grass 12:50 - 1:15 Noon 10 " Apr. 1 Lower Lane Grass 6:40 - 7:40 18 " 2 Newton St. Grass 7:45 - 8:15 12 " 6 Golden Gate Grass 9:50 - 10:50 10 " 6 Main St., Kens. 10:50 - 11:50 8 " 6 Klotz Lower Lane Grass 2:45 - 3:45 14 " 11 Percival Ave. Grass 11:50 - 12:50 AM 6 " 11 Forest Fire rear Ferndale 6:45 - 8:30 PM 15 " 14 Gallnot Lower Lane Chimeny 3:30 - 4:30 PM 10 " 17 Burnham St. Grass 3:30 - 4:30 PM 10 " 20 Olander Chimney 11: - 12:15 AM 16 " 23 Kensington Rd. Grass 7:50 - 8:50 AM 12 " 25 287 Farmington Ave. Grass 1:30 - 2:30 PM 8 " 26 Olinski Farm Grass 2:40 - 3:40 PM 10 " 27 Judd Worthington Rdg. Grass 12:35 - 1:35 PM 12 " 27 Four Rod Rd. Grass 1:30 - 3 0 PM 10 13 Apr. 28 Railroad Barracks Grass Z. - 3: PM 14 men 29 High Rd. & Farmington Ave. Grass*3-.30 - 4:30 8 " 29 Stanley Chemical 4: 5 PM 8 tt 29 Hall Brisk Grass 5:15 615 PM 14 " 30 Warner Kens . 7 -45 - 8 :45 12 n 30 Forest Fire Hart's Pond 3:20 - 5: PM 8 " May 1 Shuttle Meadow Ave. Grass 1:20 - 2: PM 8 " 5 New Britain Road 10:15 - 11: PM 14 n 13 Kristopyk Kens. Grass 6:25 - 8: PM 14 " 27 Tractor Fire; Chamberlain High, 5 6« PM 14 " July 14 Car Middletown Rd. 8: - 8:30 PM 14 t' 20 East Berlin Car 11: - 12: PM 16 " Aug. 16 R. Peplau Berlin 4:50 - 6:30 PM 12 " 16 R. Peplau Berlin 7: - 12:: PM 12 " 26 Kenton St. 7: - 8: PM 12 " Number of Alarms 68 Hours on Duty 91 Average Number of Men to Each Call 13 Had the New Britain Fire Department answered all of these calls it would have cost the Town of Berlin $80200.00. We have had our new pumper two years and wish to report that it has been kept in first class condition at no cost to the Town. With the cooperation of the Kensington Volunteer Fire Co. we believe we have kept the fire loss down the past year. We wish to than the Town Officials and the townspeople for their cooperation to us during the past year, Respectfully submitted, Royal S. Holmes Chief 14 FIRES ATTENDED BY THE KENSINGTON VOLUNTEER FIRE DEPARTMENT September 1, 1939 to September 1, 1940 1939 - Sept.16 South School 9:30 PM - 12:30 AM 18 men Oct. 5 Reed House Lower Lane 1:.00 - 4: PM 11 " 16 Kens. Rd. Grass Fire 2:35 - 3:55 PM 10 " 23 Depot Sq. Rest aurarit 9: - 9:30 AM 10 " 25 Brescia, Store N.B. Rd. 3:45 - 6:15 AM 21 " Nov. 5 A. Renn, Res, Elton Rd. 12:50 - 2:30 PM 23 " 9 Patterson Rd. Grass & Brush 2:10 - 2:30 PM 12 " 12 New Britain Rd. Grass 12:45 - 1:45 PM 19 " 12 Pekrul, Res, Seymour Rd. 4:15 - 5:15 PM 17 " 14 New Britain Rd. Grass 1: - 2: PM 10 " 15 Rochefort Res. Alling & Boyer Sts. 11:15 - 11:40 AM 9 rt 18 Depot Sq. Grass 10:45 - 11:30 AM 14 It 19 New Britain Rd. Brush 3:10 - 3:40 PM 12 If 23 Deming Rd. Grass 3:15 - 4:30 PM 7 If 25 Kensington Rd. Forest Fire 10:25 - 11:45 AM 10 If 27 Percival Ave. Brush 2:45 - 3:15 PM 10 If 28 Hudson St. Brush 12:55 - 1:25 PM 10 " 28 New Britain Rd. Brush 1:30 - 2: PM 8 " Dec. 1 Treasure Field Shed 2:15 - 3:15 AM 20 If 1 Kwasnick N.B. Rd. 2:30 - 5: AM 20 " 2 Giana Res. Harris St. Chimney 4:30 - 5:30 PM 8 rr 8 Deming Road Brush 5:- - 5:30 PM 1.1 " 8 Schick Chamberlain Hywy.Chimney 1:15-2:15 PM 11 " 18 A.Nelson; Atwood St. Coop 5:30 - 6: AM 20 rr 18 Brown; N.B. Rd. Res. Boiler 8:45 - 9:15 PM 20 " 21 Colby Percival Ave. Chimney 9:15 - 10:15 PM 18 " 25 Kensington Rd. Grass 11:40 - 12:40 PM 11 " 26 New Britain Rd. Grass 2:50 - 3:30 PM 10 28 Harris St. Grass 12:20 - 12:50 PM 14 " 28 Episcopal Rd. Grass 2:15'- 3:15 PM 8 If 28 W.Emerson Grove Hill Chimeny 10:25-11:25 PM 20 " 29 Newton St.. Grass 8:55 - 9:25 PM 10 " 29 Farmington Ave. Brush 4:25 - 5: PM 10 " 1940 - Jan. 4 Peplau, Spruce Brook Rd. 5:15 - 6:15 AM 21 " 6 Woodruff - Chimney 5:15 - 6:: Phi 12 " 11 Olander, Southington Rd.Chimney 11:20-12.:N 10 r' 26 Ensing E. Berlin Res. 9:05 - 9:35 ANI 8 " 27 New Britain Rd. Car 12: - 12:30 Noon 10 " 28 Kensington Rd. Grass 8: - 9: PM 10 't 29 Garrity Barn Farm. Ave. 3: '- 7:30 PM 22 " 31 Grimshaw Chimney 9: - 10:20 SII 10 " 31 Donnelly Brick Elec.Shovel 11: - 12:30 PIT 15 rr 31 Burnham Rd. Grass 1: - 2: PM 10 " Feb. 1 Holmes Brick Sheds 3:10 - 6: PM 15 " 3 New Britain Rd. Car 12: M - 12:30 AM 10 It 3 Kokoski Chimney Wethersfield Rd.12: N-1: PM 16 It 4 High Road Grass & Brush 1:45 - 2:45 PM 22 " Mar. 14 Chamberlain Hywy.(false) 11:45 - 12:30 PM 14 " 24 Drust Garage N.B. Rd. 7:15 - 8:15 PM 22 " 26 Middletown Rd. Grass 12:55 - 1:25 PM 14 " Apr. 1 Lower Lane Grass 6:45 - 7:15 PM 22 " 15 Apr. 2 Grandview Ave. Grass 7:55 - 8:25 PM 19 men 6 Golden Gate Grass 10: - 10:30 AM 10 It 6 Main St. Grass 11: - 11:30 AM 12 " 6 Klotz Lower Lane Grams 12:30 - 1: PM 12 " 11 High Road Grass 12;N - 12:30 PM 13 11 Southington Mt, Forest 6:45 - 8:45 26 " 14 Gallnot Lower Lane Chimney 3:25 - 4:30 PM 11 " 17 Burnham St, Grass 3:20 - 3:50 PM 8 " 20 Olander Chimney Southington Rd. 11:10-12:1012 " 23 Kensington Rd. Grass 7:45 - 8:15 PM 21 " .25 Farmington Ave. Grass 1:40 - 2:10 AM 10 " 26 Wonder Bar Grass 2:30 - 3:30 PM 12 " 27 Worthington Rdg. Grass 12:40 - 1:10 PM 17 " 27 Four Rod Rd. Brush 2:25 - 3: PM 18 rr 28 Kensington Rd. Brush 1: - 2: PM 28 " 29 High Road Grass 3:30 - 4: PM 11 " 29 Hartford Turnpike Grass 5:15 - 5:45 PM 18 " 29 Grandview Ave. Grass 10: - 10:30 AM 16 " 30 Warner Farmington Ave. Roof 7:45 - 8:45 AM 11 " 30 Wigwam Rd. Forest fire 3:25 - 4:50 PM 10 " 30 Wigwam Rd. Forest fire 5:30 - 6: PM 10 " May 1 Randecker Lane Grass 1:20 - 1:50 PM 11 " 5 New Britain Rd. Shed 10:15 - 11:15 PM 17 " 13 Kensington Rd. Grass 6:40 - 7:40 PM 23 It 27 Chamberlain Hywy. Tractor 5:45 - 6:15 PM 8 If June 18 Farmington Ave. Car 10:30 - 11: PM 8 It July 14 Middletown Rd. Car 8: - 8:30 PM 12 " 20 Middletown Rd. Car 11:45 PM - 12:15 AM 16 " Aug. 16 Peplau Barn Spruce Brk. Rd. 4:45 - 6:45 PM 24 " 16 Peplau Barn Spruce Brk, Rd. 7: - 9: PM 14 " 26 W.Lane Res. Fireplace 7:10 - 8:15 AM 15 " 28 Clark Est. E.Berlin Barn 3:30 - 4: PM 15 " Number of alarms 83 Hours on duty 81.1 Number of men responding to calls 1190 Average Men to Each Call 15 For the past two gears we have had two men attending Train- ing School at Hartford and they have trained our men. We also have two instructors from the Hartford Fire Department training our men. The entire personnel comprises 79 men and contains 9 officers and 23 trained men for fire fighting and resuscitation work. We have a ladder truck with ladders that will reach any build- ing in town. We express our sincere thanks to the Town of Berlin and the townspeople for their fine cooperation during the past year. Respectfully submitted, Carl Focareto Chief 16 ._TREASURER'S REPORT Town of Berlin in account with Arthur L. Woodruff,Treasurer RECEIPTS Balance in New Britain Trust Co. Sept.111939 $ 35,640.88 $ 155, 694.68 2, 243.21 363.75 $ 158, 301.64 Old Age Assistance Tax 8,533.00 Penalty 99000 8, 632.00 Business Licenses and permits Bingo $ 150.00, Pool Table license 10.00 Good Humor $ 25.00 Hearing 31.93 216.93 State of Connecticut Dog Licenses 1329.42 Town Court Charles F. Lewis, Tax Collector. List Taxes Interest Liens 1930 27.31 74.26 1931 186.80 326.25 3.75 1932 403.35 220.52 3.75 1933 89.67 22.95 11.25 1934 278.33 75.32 30.00 1935 408.58 86.34 41.25 1936 1,022.16 160.99 75.00 1937 31299.67 349.70 161.25 1938 13,994.72 739.19 37.50 1939 134,506.69 226.41 154,217.28 29207.67 Suspense1,476.08 36.86 $ 155, 694.68 2, 243.21 363.75 $ 158, 301.64 Old Age Assistance Tax 8,533.00 Penalty 99000 8, 632.00 Business Licenses and permits Bingo $ 150.00, Pool Table license 10.00 Good Humor $ 25.00 Hearing 31.93 216.93 State of Connecticut Dog Licenses 1329.42 Town Court Fines 51680.25 Town Deposit Fund Interest 74.26 State of Connecticut Estate Penalty Tax 44.80 Alcoholic Beverage Permits 7,200.00 Dog Damage 127.50 School Enumeration 2,360.25 -� School Transportation 1,749.18 Trade School 78-.96--- 943 School Libraries 60.00-ar,m Non -Resident children 613.24 17 Receipts - continued Expenses State of Connecticut Probate Court 292..50 Children on State Property 35.00 Election Expenses State Aided Cases 92686.40 53.77 Burial Soldier 100.00 Special Auditing and Accounting In lieu of taxes 72.12 14,755.15 Relief Payments - other towns 79959.61 Rents 12500.00 9 64.50 Visiting Nurse Cormnittee Enumerator Old Age Assist Tax 328.63 Miscellaneous 1,000.00 Bond Sale of two lots 600.00 613.49 Sale of house 2,020*0,0 Maintenance Town Hall Sale of house 780.00 1,138.47 Insurance 2,100.00 Rebates Insurance 26.16 Sale of Culverts 42.50 Collections - School 17.20 Rebate Insurance 25.44 Sale rails 22.00 Sale hay 5.00 maps 2.40 7.40 Check returned unused 10.52 Return fees 8.00 Cash 2.00_ 10.00 _ 5 , 661.22 Loans 65.000 *00 $ 310,916 e79 Disbursements General Town Government Selectmen - Salaries $ 12100.00 Expenses 213.95 Probate Court 292..50 TownCourt 52878.36 Election Expenses 291.52 Expenses of Board of Finance 53.77 Salary Town Auditor 400.00 Special Auditing and Accounting 206.54 Board of Assessors, Salaries, Ex 1,324.67 B t d of Tax Review, Sal. Exp. 231.14 Tax Collector, Salary 12500.00 Expenses 11070.77 Enumerator Old Age Assist Tax 150.00 Town Treasurer, Salary 1,000.00 Bond 217.50 Town Counsel 613.49 Town Clerk, Salary and Expenses 807.70 Maintenance Town Hall 12492.64 Compensation Insurance 1,138.47 18 Disbursements - continued Memorial Day 181.60 $ 182164.6Z Public Saf et New Britain -Fire Department 285.64. East Berlin Fire Department 1,029.82 Kensington Fire Department 572.01 Police 1,505.30 Dog Damage 8.25 Liability Insurance. 676.03 Fire Insurance 69.81 Highways Superintendent of Highways 19058.40 General Maintenance 14,261.72 Snow Removal 988.33 Road Material 1,908.05 Traffic Light 79.05 Repair of Bridges 25.00 Trucking 510.25 Conservation of Health Health Officer 600.00 Visiting Nurse 2,702.19 Vital Statistics 1 96.95 4,146.86 $18, 830.80 3,399.14 Outdoor Relief 30,355.84 Widows' Aid, Payments to State 730.80 Support of Insane Poor 549.44 Poor in State Institutions 2,331.58 Relief Payments to other towns 3,918.50 Relief Administrator 1,000.00 Maintenance Town Farm 122.84 39,009.00 Board of Education School Insurance Town Libraries Maintenance of Parks Care of Monuments Education A fAA lJ A A M A A � 7 AM 19 87,805.00 874.66 300.00 928.2© 299.70 h-siscellaneous Emergency 640.00 Care of town property 11065.76 $ 12705.76 Payments to Civil Divisions State Tax on Towns 31320.67 State Old Age Assistance Tax 61749.14 Military Tax 1,077.95 County Tax. 3 , 694.90 Middletown tax 1.73 Kensington Fire District 189.95 15,034.34 Interest Payments Temporary Loans 257.20 Bonds 53060.00 _Payment of Debt Bonds 9 , 000.00 Loan 21250,900 Temporary Loans 652000.00 76,250.00 Improvements Equipment 2,614.58 W. P• A. 3,242.83 59857.41 $ 2772922.69 Balance in New Britain Trust Co. August 31, 1940 32, 994.10 $ 310,916.79 Statement of Debt of Town. Berlin Savings Bank, Due on Note $ 2,250.00 Bonded Indebtedness Issue of 1910 $ 30,000.00 Issue of 1931 692000.00 Issue of 1933 16,000.00 $ 115,000.00 117,250.00 Attest: Treasurer Subscribed and sworn to before me i Sept. 24, 1940 A�& Notary Iblic 961 Report on Special Funds. Dirt Road Fund Balance, Sept. 1, 1939 Receipts from State during year Checks written during year Balance in New Britain Trust Co. Aug. 31, 1940 Town Deposit Fund Balance, Septa 1, 1939 Interest Aug. 10, 1940 Interest withdrawn Bal. in Berlin Savings Bank, Olive Selden Fund Bal. in Middletown Savings Bank, Sept. 1, 1939 Bal, in Berlin Savings Bank $ 3,987.00 Interest withdrawn 97.83 Bal. in Savings Bank New Brit. 316.22 Interest added 7.95 Bal. in New Britain Trust Co. 30.30 Deposit, Aug. 29, 1940 97.83 Do License Funds Balance, Sept. 1, 19 Receipts ffom licenses Disbursements Dog Damage $ . 14.20 Dog Warden 459.00 State Treasurer 518.05 $ 4,537.93 8p497* 8 i3l:, 03 b oil 7.476.11 $ 5,559.00 2,952.00 74.26 3.9026.26 74.26 $ 2,952..00 $ 5,563.51 3 , 889.17 324.17 128.13 527.34 1 343.90 1.987 Town Clerk's Fees 155.40 1.146.65 Due Town Clerk 7.55 Balance in Bank, Aug. 31, 940. � $�'T•3'a*1.4 Attest: asurer Subscribed and sworn to before me, Sept. 24, 1940 Qz: Notary blic 21 REPORT OF THE TOWN HEALTH OFFICER To the Selectmen Berlin, Connecticut Gentlemen: Since my last report was made there have been -re- ported to the Health Officer seven cases of Mumps, one of Tuberculosis, twelve cases of Whooping Cough, ninety-one cases of Scarlet Fever, One of Bronchial Pneumonia, two of Lobar Pneumonia, and fifteen cases of Chicken Pox, The Scarlet Fever was of mild type and no deaths occurred from any of these conditions. A few complaints were received as to defective cesspools but not as many as the previous years. In general the health of the town has been un- usually good. Respectfully submitted, Health Officer 22 REPORT OF VISITING NURSE COMMITTEE To the Town of Berlin: The Committee takes pleasure in presenting the 14th annual report of the visit ing nurse to the Visiting Nurse Committee. In additon, the Committee wishes to ex- press its appreciation to all those who have aided in our work, and especially to the local physicians who have free- ly given of their time in order that we might carry out our health projects. It has been our hope that we would be able to at- tain a hundred per cent immunization of our first -grade children against diphtheria. However, last year 24 out of a total of 88 were not immunized. This, we feel, is a most regrettable number not to have protected against a disease which is so possible to prevent. Those who are not able.to pay for such immunization would have been able to receive free inoculations so that finances were not the reason for this failure. We hope in the coming year to receive the whole -hearted cooperation of the community so that we may be fortunate enough to have immunized 100% of our first - grade children. The Committee feels that the interest in public health must continuously be stimulated in. order to keep be- fore our people the ever-present need of prophylaxis against those diseases, which at the present day may, with thIr co- operation, be entirely avoided. We have attempted through our sponsored program of tuberculin testing to pick up any possible cases. Fortunately, there were no active cases of tuberculosis found. Frequently, it is possible through such examinations to locate other members of a family, who may unknowingly be harboring the disease. The Committee also feels that the Town of Berlin is fortunate in having a nurse as capable as Miss Snyder. She has not only carried on her routine work, but has taken courses to fit our needs, and which certainly make her more valuable to us. AFS:MS Respectfully submitted, 23 A. F. Seibert, M.D. VISITING NURSE REPORT To the Visiting Nurse Committee Town of Berlin, Connecticut The fourteenth annual report is as follows: The outstanding achievement this year is the in- auguration of a course for girls in the High School in Home Hygiene and Care of the Sick. The nurse has taught a few Girl Scouts each year who wished to recieve merit badges for the work. Other girls have been asking for the course and last year there were forty-two who signed up for it. Dr. Wilcox was gratified that so many of these young women demanded instruction in this helpful field. He took the matter up with the Board of Education, asked help of our local Red Cross, and in a short time two classes were started. Great credit is due to Miss Dorothy Small and Miss Ethel Wright for the zest with which this program began and got under way. The Home Economics Department had a full program at the beginning of the year and could not take on this new project. The plan was suggested and carried thru whereby the Board of Education and the Red Cross were to finance the Plan. Mrs. Arthur Powers was the representative of the Red Cross whose, aid was sought, and it was she who started the first Girl Scout class. The equipment fur- nished the former classes was doubled by the Board and the Red Cross hired Mrs. George L. Chesley to teach two classes twice a week. This program will probably be continued in the next year .if there is a demand for it. The child hygiene service has suffered this year because of the prevalence of Scarlet Fever. Our conferences were small because parents feared to expose their babies n in groups., In spite of this or perhaps because ,of it, the mother& of East Berlin have expressed a wish to have a con- ference in that town. The Bureau of Child Hygiene of the State Department of Health was asked for advice, and they took up the matter with our Doctors. We are to have a con- ference every three months on the fourth Wednesday in East Berlin * in addition to the monthly one in Kensington on t llq second Wednesday. The Tuberculin test was given to thirt -seven this year, including four adults whoa the Doctors asked to have included. Only one child was considered slightly positive. He, and all those who have been positive In had X-rays. No one of these showed an sign previous anus years, condition, y gnactive In November, one hundred ninety-three Schick tests given. Nineteen of the results were positive; twenty- three preschool children who had the test were all negativ. In December sixty-three children had had their two Toxoid treatments and will be given the Schick test this fall. Twenty-four children out of a total of eighty-eight in the first grades in the town last year, had not had either the Toxoid treatment nor the Schick test. Percival School only one that was 100% protected last is the year. 24 The.Summer Round -Up was held on April twenty- ninth with Mrs. Harold Ventres as chairman of the committee. The Bureau of Child Hygiene co-operated as usual, and work- ing with Dr. Goodwin and 'Dr. LoVetere, Dr. Buol assisted this year at the invitation of the Bureau. Fifty-three were registered and twenty-nine were examined. Twenty-three children had forty-two physical defects and fourteen were referred to their doctors. There were two dental hygienists present and they examined mouths of twenty-nine and referred twenty-three to their dentists. Fifteen of these were given prophylaxis. Fifteen of these children examined for school had had immunization treatment for Diphtheria. Repectfully submitted, Viola L. Snyder, R. N. Patients V n de r care 9-1-39................. .107 New patients to 1-1-40 ..................... 95 All patients discharged 1-1-40...0.000.90.0 202 New patients from January to September..... 305 Total new and under care 9-1-40............ 507 Total Dismissed ............................ 366 On hand 9-1-40 ............................. 151 Visits to and in behalf of patients......... 1856 (including home visits to school) Office visits, including school............ 293 Total visits ............................... 2149 Fees: Cash............ ...................... $137.44 Metropolitan Insurance Co............. 109.33 John Hancock Insurance Co ............. 51.37 Total ................................. $298.14 Expense........... ......................... $ 28.87 Full pay visits ............................ 144 Free visits ................................ 687 No charge (including school) ............... 1142 Metropolitan ............................... 117 John Hancock. .............................. 59 Time Schedule: Office ................................ 570 hrs. Visiting Nursing ...................... 1328 " School ................................ 196:30 " De'liveries ............................ 5 n Admin is t rat ion..:. ..................... 24 " Child Hyiene Conf6rence.............. 35 " Classes ffor Nurse)..... .............. 54 " Meetings. .,............................ 11 " Summer Round -Up ....................... 7 Total....... 2230:30 hrs. 25 REPORT OF: SUPERINTENDENT OF SCHOOLS, CALVIN E. WILCOX TO: THE BERLIN BOARD OF EDUCATION AND CITIZENS OF THE TOWN OF BERLIN BASIC CONSIDERATIONS In our democracy, a local school system exists for the sole pur- pose of adjusting our children to the environment in which they find themselves and to prepare them for the environment of which they are likely to become a part. Every activity of the Board of Education should contribute directly to the education of pupils and should not concern itself with other considerations. Teachers should be employed on a basis of what they can contribute to the children. Buildings should be repaired and built if they contribute to the children. Con- tracts should be made with our auxiliary agencies if such contracts contribute to the educational process involved in preparing children for their normal functions in a democratic society. Conversely, teach- ers who no longer effectively contribute to the educational needs should be dropped, buildings which no longer contribute to the educative scheme should be abandoned or put to other uses, and contracts which no longer contribute effectively to the educative process should be terminated. If society were static rather than dynamic, there would be no need of a Board of Education. However, society changes rapidly. There are ;numerous problems connected with the operation of schools. The local Board of Education has pondered these questions at length during the past year. In solving the problems connected with the local school system, the Board of Education can only progress as fast as the com- munity will follow. This probably accounts for the fact that many of the problems which confronted the Board a year ago are still pressing. Below are repeated four "Pressing Conditions" listed in the Superin- tendent's report as of last,year: l/ The State Board of Education and the Berlin Board of Education's inspector, Cdr. Rutherford, have branded as dangerous certain of our school buildings, more especially the Worthington and Ledge Schools. 2/ There is a marked increase in high school en- rollment. The high school shows the effects of lack of space. 3/ -Certain elementary schools have multiple grades and the measured results of education are lower than those of other schools more favorably situ- ated. Cost in these -schools is higher than that in. more favorably situated schools. 4/ Transportation of -pupils is presenting a growing problem. Demands for transportation are increas- ing. 26 Under consideration (1) some progress has been made in presenting to a local building committee and the local Board of Finance a plan for a new elementary school. The Board still has the problem of keeping this plan before the public. Under consideration (2), there remains little change in status. Under consideration (3), there has been little change except that more local evidence has been found which indicates that there exists unequal educational opportunities for elementary pupils in Berlin. The fact that parents of pupils in certain elementary schools believe that the maintenance of these schools is'the best solution of the elementary educational problem is poor recompense for the fact that these pupils are not receiving the educational opportunities and bene- fits found in more favorably situated schools. Under consideration (1,.), it may be noted that the transportation problem is somewhat more settled than was the case a year ago. This improvement came about largely thru the efforts of a committee on transportation which worked tirelessly and long to meet the challenge presented by local transportation needs. It would be of great benefit to the children of Berlin if the advance- ment made in the settlement of the transportation problems could be carried further during the next year. THE HIGH SCHOOL The Berlin High School has continued to function and to present a well-balanced program. The establishment by the Board of a Manual Arts program at Blue Hills has worked out in a highly satisfactory manner. To better inform the public of the work done at Blue Hills, the report. of the Director of Practical Arts is included: "In bettering conditions which affect learning, the Super- intendent and the Board of Education have made possible a distinctly fine and unique setup at the Blue Hills School. for the pursuance of those educational values akin to the Practical Arts. Unlike the obsolescent manual training routine, Practical Arts for the Berlin student embraces vocational guidance, exploration of trades and crafts, and development of skills, habits, and attitudes vital to getting a job and earning a living. An outline of the course is built around -t he tryout experiences in drafting, printing, forging, cabinet making, pattern making, machine work, wood turning, sheet metal work ( spinning and hammering) , and wood turning and finishing. Trade training is not the objective. However, a student who specializes in any one avenue of work for four years becomes an enlightened and able employee in our world of work. Guided by the discovery of his interests and talents, made possible through the freedom allowed in selecting the type of work that appeals to him, he is able to follow a line of employment that he enjoys. Qualities of leadership and character are developed through a system of student superintendents, foremen, clerks, jan- itors, and maintenance supervisors. Using the entire build- ing at one time should require more than one instructor. 27 However, a plan of student supervision_ has worked out successfully. The development of such traits as responsibility, resourcefulness, co-operation, etc., most sought for by employers, are natural outcomes. An exhibition of work done the past year would include: period reproductions and originally de- signed furniture, patterns of machine parts; tools, (chisels, pinch bars, punches, nail sets, hammers, plug cutters, etc); three view, perspective, and i- sometric sometric drawings; programs, tickets, and bulletins; spun and hammered artistic and utility pieces in pewter and copper; stage flats and appurtenances • and articles used in the nursing course, classes, and clubs. In aiding pupils to realize their possibilities; to enlarge their interests, and to develop their ap- titudes and abilities, the Blue Hills School is pro- viding an exceptionally fine laboratory.'t COM MCIAL EDUCATION The commercial department of the Berlin High School has continued to function as an effective medium for vocationally training commercial students. The value of this training has been demonstrated in recent contests held by the Connecticut Business Educators' Association. The following results have been apparent: l/ Berlin High School has entered a team in each event. (This indicates the completeness of the training and courses offered.) 2/ Berlin High has repeatedly led all Class "C" schools. 3/ In the last contest Berlin High ranked ninth in the state on a total point basis. 4/ In this position the school was ahead of all class "C" schools, two class "B", and one class "A" school. It is significant to note that fully trained commercial graduates of the -Berlin High School obtain and hold positions readily. Projected changes:- The commercial world is mechanizing rapidly. Schools must prepare for this movement. A brief s%A-rvey shows this trend: A SURVEY OF TRAINING NEEDS l/ A nationally known manufacturer reports that the office force in one of the large units of his com- pany perform work as follows: 12% typing, 50% fig- uring, 38` general clerical. This typical condi- tion shows the need for more emphasis on figuring machine training. 2/ Modern business office operations are highly spec - 2.8 ialized and school graduates who are trained for specific jobs are best able to find employment. This has been proven in stenographic work. 3/ Training in the operation of calculating, book- keeping, billing and similar machines most com- monly used in business offices develops some of the most marketable skills and opens excellent opportunities for future advancement. Office experience indicates that each student should not only specialize in one of the major machine groups, but at the same time include sufficient practice on the other machines to acquire at least a working knowledge of their operation and uses. 4/ Employers prefer to use calculating machines on even the simplest work to avoid carelessness in mental habits and in costly -errors, and to obtain greater production. Surveys made in business offices indi- cate general figure work consists of about 53 per cent addition, 41 per cent multiplication, 4 per cent division, and 2 per cent subtraction. Non - listing, key driven calculators are the most widely used for this work and are among the first adopted for vocational -training in schools. At present the Berlin High School has one of the best equipped "mech- anized" commercial departments to be found in Class "C" schools. How- ever, to keep up with business demands and to save our pupils from the necessity of engaging private educational institutions to complete their 4. training, it will be necessary to add modern machines and equipment to our commercial department in the next two years. SPORTS The entire country is concerned with defense. It is probable that the direct role of the school pupil in the defense program of the coun- try will be small. The indirect role of the school pupil in defense will be great. Fortunately, the basic requirements for defense are the same as those for peace and prosperity, namely, healthy capable youth. In obtaining this end, the sports program of a school system contributes a large positive influence. At the present time, the Berlin High School is maintaining an ex- tensive intramural program of sports. It becomes evident that this pro- gram may be somewhat curtailed in the ensuing year due to a decrease in the number of the male faculty members. The organized competitive sports program anticipates teams in football, basketball, baseball, tennis, and track. SUMM PLAYGROUNDS The Board of Education took a progressive step in providing super- vision for summer playgrounds. This step was new and was most success- ful in East Berlin. In Berlin and Kensington more study seems to be required to make the plan most effective. It is recommended that this program be repeated next summer and that details be worked:out with children while school is still in session so that the playground will 29 be an organized continuation of the school program. CERTIFICATION FOR COLLEGE The Berlin High School is still accredited by the New England College Entrance Certificate Board as it has been since the first year of its establishment. The State Board of Education has recently ac- credited the school -for two more years. The fact that these two bodies accredit the school means that the graduates approved by the school may enter any college in the United States where certificates of admission are accepted without examination. This is of a great advantage to many graduates who otherwise would be subjected to examination fees as well as the expense of travel to points where examinations are held. The Town of Berlin should feel proud of its local high school which so quickly attained a credit status which other larger schools have sought unsuccessfully for years.iA careful selection of teachers, school per- sonnel, and materials of instruction will assure the continuance of this credit status. HM NURSING During the past year the Board furnished material for a course in home nursing and care of the sick. Instruction was furnished by the Red Cross. It has been the hope of your Superintendent to find a teacher qualified to fill some existing vacancy who also could handle this course on a part-time basis. Such alteacher has not been found. It is probable that the Red Cross may continue to furnish an instructor for this most worthwhile work. STATISTICS ENUMERATION There were enumerated 1049 pupils between 4 and 16 years of age in the Town of Berlin during September 1939. REGISTRATION The following table shows the Enrollment in the Berlin Schools as of October 1. 1939 rades 1 2 3 4 5 6___7_ 8 9 10 11 12 Total ubbard 9 7 14 8 8 13 17 16 92 ercival 4 5 5 8 9 -___ 8 7 46 elden 17 9 9 9 10 5 12 8 79 edge 4 9 7 4 7 9 orth I n 1512 1 18 17 13 281 22 16 141 . G. S. 36 37 40 25 34 39 211 . H. S. 43 61 135 93 88 69 489 Total 85179 90 1 74 78 100 110101 135 93 88 69 1102 30 TEACHER TRAINING A Table Showing Training of Berlin School Staff Number of Number of Number of Number of Full Years Teachers Teachers Teachers of Training 1933-34 1939-40 1940-41 Following H. - - - - - S. Gradua- tign 7 --- 1 1 6 5 1 4 5 4 8 20 21 3 2 3 4 2 22 9 5 1 3 1 1 CONCLUSTON From a point of view of educational accomplishments the past -year has been highly successful. Attendance has been high, failures have been negligible, and the largest class in the history of the town grad- uated from the Berlin High School last June. Contributing to this suc- cess have been the work of the Board of Education, the interest and help of the parents, and an active P.T.A. It has been the experience of your superintendent that nothing adds to the success of pupils as much as the interest of parents and interested citizens. With this in view, every inducement will be offered during the ensuing year to cause interested persons to get first hand information relative to the opera- tion of the schools. For the services rendered by the Board of Education, parents, and teachers contributing toward the success of the schools, your superin- tendent wishes to express his thanks. Respectfully submitted ca" f 1 CALVIN E. WILCOX, Ph.D. SUPERINTENDENT OF SCHOOLS 31 REPORT OF THE SECRETARY OF THE BERLIN BOARD OF EDUCATION Twelve regular and five special meetings were held by the Board of Education during the year 1939- 40. In addition to these, the various Standing Com- mittees spent many hours in conference at their own committee meetings. In spite of the added expense involved by the burning of the South School, the Board finished the year without extra appropriation. A Summer Playground program was adopted and placed in operation, and also a new course in HOME - HYGIENE AND THE CARE OF THE SICK. As was stated in last year's report, the Board As faced with two important problems: l/ Certain inadequate and unsafe elementary school buildings. 2/ An overcrowded high school build- ing with increasing enrollment. The Town Building Committee appointed last year secured an appropriation from the Town for the drawing up of plans for a new school in Worthington, it being felt by the Board after careful consideration of several solu- tions that the building of this elementaryschool fol- lowed by -the building of a High School in three years was the best solution. These plans were drawn up, ap- proved by the Board and submitted to the Town Building Committee for further action. TEACHERS SALARIES FOR 1939-40 High School Sam Henry C. -N. Anderson, 1350 Mabelle ' Barnes 1520 ` Gertrude Bunce Robert Beechinor 1100 Hildur Claudel in 1400 John F. Deming 1100 E. Reed Hardy 1900 Dorothy Kennedy 1150 Marie LeVan 1300 32 t s i t i Teachers Salaries ( cont 1 d) High School Salary Margaret L. McGrath 1450 3 H. Emerson Mitchell 1350 Kenneth L. MacKenzie 1450• Ernest D. Phelps 1250 Albert E. Robinson 1700 Dorothy M. Small 1450 Santino M. Vasauez 1600 Ethel Wright 1550 KENSINGTON GRAMMAR SCHOOL Mary G. Burns 1550 Eileen Kelly* 1400 Ellen Boyle , 1200 Elizabeth Martin 1200 Harriet E. harsh 1200 Inez Je Crane 1300 PERCIVAL Veronica Shea 1250 Irma Fink 1100 LEDGE Grace Kelly 14W Mildred Wightw od 1200 WORTHINGTON Catherine McGee 1750 Lillian Carlson 1150 Mary Ross 1200 Anna Bruce 1200 HUBBARD Wanda Chotkowski 1400 Edith Northrop 1350 Donnellan, Alice 1250 SELDEN Lary E. Griswold 1325 Bertha Barrett 1150 SUPT. OF SCHOOLS 8, PRIN. OF HIGH SCHOOL Dr. Calvin E. Wilcox 4500 SUP. OF MUSIC William V. Harris 2200 SECY OF BD. OF ID, Horace H. Raymond' 100 JANITORS Joseph Carbo 1800 William Cole 1000 William Russell 800 Carl Derlaga 275 Albert Fritzson 550 Charles Schick (Mns) .125 Louis Edelson (recta 7. iW 200 33 EXPENDITURES -1939- 939-BERLIN i BERLINBOARD OF EDUCATION GENERAL CONTROL 1. School Libraries 300.00 1. Administrative 1 600.00 331.86 2. Clerical 175.00 7,834.45 3. Supplies 17.81 104.90 5. Other Expenses 11,792.81 INSTRUCTION 1. Supervisors 2,600.00 2. Principals 1000.00 10111.21 3. Teachers 50,551.24 .00 4. Textbooks 3,161.00 5. Supplies 3,522.05 1,000.00 6. Other Expenses 571.93 87,805.00 RECAPITULATION 61, 906.22 OPERATION OF PLANT $ 1,7924.81 1. Janitors 5,872.79 2. Fuel 29308.01 3. Water, Light & Pourer 1;755.65 4. Supplies & Other Expenses 1 8., Capital Outlays 1,111.21 11,365-38 MAINTENANCE OF PLANT 19000.00 1. Salaries 558.74 2. Repairs by Contract 499.65 3. Supplies and Expenses 999.78 34 2,058.17 AUXILIARY AGENCIES 1. School Libraries 300.00 2. Health Services 331.86 3. Transportation 7,834.45 4. Attend. Enf. & Enum1n 104.90 5. Other Expenses .00 82571.21 CAPITAL OUTLAYS 1. New Eauipment 10111.21 2. Alterations .00 1,111, 21 UNEXPENDED 1,000.00 13000.00 GRANDTOTAL ................................. 87,805.00 RECAPITULATION General Control $ 1,7924.81 Instruction 619906.22 Operation of Plant 11,365o38 Maintenance of Pl. 2205$.17 Auxiliary Agencies 82571.21 Capital Outlays 1,111.21 Unexpended 19000.00 Total $87,805.00 34 f I CEIPTS I. FROM STATE MONEYS 1. Enumeration Grant $ 22360.25 2. Elementary Transp. 1,749.1$ 1% 3. Trade School Transp. 78.96 4. Education of Children on State Property 35.00 5. Library Grant 60.00 I I. INCOME FROM TOWN DEPOSIT FUND III. FROM COLLECTIONS 1. Breakage, etc. 4, 283.39 74.26 17.20 IV. TOWN TAXES 829521.61 TOTAL ................ $ 86,805.00 NET COST OF SCHOOLS FOR TOWN --$82021.61 Respectfully submitted HORACE H. RAYMOND Secretary SUBSCRIBED SWORN TO BEFO ME, Sept. 20, 1940 NOTARJP C 35 I WILLIAM IH. DAY Certified Public Accountant Room 40 8 City Hall New Britain, Conn. September 2 6, 1940 Board of Selectmen Torn of Berlin Berlin, Conn Gentlemen We have completed the annual examination of the books and accounts of the Town of Berlin for the fiscal year ended August 31, 1940 and submit the attached report to show the extent and result of the audit* Statements in accordance with the following list have been drawn from the records . to summarize the transactions for the f is cal year and to indicate the financial condition of the T own : Exhibit A- Report of Treasurer t s Receipts & Disbursements and General Fund Cash Exhibit B- Statement of Orders Drawn by the Board of Selectmen Schedule 1- Statement of Expenses- Cash & Accrual Basis Exhibit C- Statement of Orders Drawn by School Board Exhibit D-- Comparison of Estimated and Actual Revenue Exhibit El- Comparison of Appropriations & Expenditures - General Town Expenses Exhibit E2- Comparison of Appropriations & Expenditures - School Department Exhibit F- Statement of Property Tax Collections Exhibit G- Report of Collection of Old Age Assif tance Taxes r Schedule 2- Statement of Uncollectible Taxes Exhibit H- Statement of Resources, Liabilities and Surplus Exhibit I- Analysis of Surplus Account Exhibit J- Statement of Dog License Fund Exhibit H- Statement of Dirt Road Account Exhibit L- Statement of olive Selden Fuad Exhibit M- Report of Funded Debt Exhibit N- Adjusted Balance Sheet, General Fund -Accounts These statements are submitted subject to the comments which are made a part of this report. In accordance with the requirements of the General Statutes a certified copy of the report has been prepared for the Tax Commissioner and copies are submitted to the Chairman of the Board of Finance, the Town Treasurer and the Tax Col- lector. Yours very truly, Certified Pubiic A ountant Personally appeared before me this 30th day of September 1940, wm. H. Day, who signed the above, and being duly sworn, made oath to the truth of the statements herein contained. Notary Public ABSTRACT B60K The Abstract Book was examined to determine the amount of the Grand List to be used as a basis for levying the tax for the year. A test cheeNwas made to verify the accuracy of the additions and the summaries. The assessments, as originally determined by the Board of Assessors, were as follows: Residents $5,993.q876 Non -Residents 10727,066 Automobiles 150204n Total $708700982 Allowances made by the Board of Tax Review reduced the net assessment to the following amounts: Residents $5,990s316 Non -Residents 10717,886 Automobiles _150, 040 Total $7,8580242 It was noted that the Abstract Book was signed by the Assessors and the oaths duly recorded on January 31, 1940. The mem- bers of the Board of Tax Review signed and swore to the record on February 24, 1940. RATE BOOKS The minutes of the meetings of the Board of Finance indicate that on March 11, 1940 it was voted to levy a tax rate of 19 mills on the Grand List of October 1, 1939. There is nothing in the record, however, to indicate when the tax was to be due and collectible. The Rate Book was prepared on the basis of the above levy which was signed by the three selectmen under date of April 5, 1940 and the tax warrant was executed by a Justice of the . Peace. The individual items entered in the Rate Book were totaled and it was found that the assessments were in agreement with the net T f 0 r and List as determined by the Board of Tax Review and reported above, he taxes levied were as follows: Residents $113,818.48 Non -Residents 32, 640.43 Automobiles 2, 851.85 Total $149,310.76 The names recorded in the Rate Book prepared for the Col - action of Old Age Assistance Taxes were counted and it was found that, s originally prepared, the amount of the tax levy was $8,,430.00, Later 03 names -were added, making the total amount collectible $8, 739.00 . The Rate Book was signed by the First Selectman on December 18, 939 and the warrant executed by a Justice of the Peace. E C ORDS OF THE TAX C OLLE C T OR The suirnnaries on the copies of the monthly report of col - actions submitted by the Collector to the Treasurer were found to be n agreement with the Treasurer's record of receipts. The individual Items recorded on the statements as having been collected were checked ith the amounts credited in the various rate books. Minor differences ere noted as the work was done during the year and each case was re- orted to the Collector and the necessary adjustments made. The unpaid alances in the various rate books were listed and the totals found to e in agreement with the statement of property tax collections, Exhibit F. Collections of Old Age Assistance Taxes, as recorded on the onthly statements to the Treasurer, were found to be in agreement with is record of receipts. The individual items on the reports submitted 'ere checked with the entries in the various rate books. The unpaid items at the end of the ear were totaled and the amount found to be 'n agreement with the balance shown on our statement of the collection f Old Age Assistance Taxes, Exhibit G. During the year $134, 506.69 or 90.08% of the current tax levy was collected. This compares with a collection of 87.41% for the previous fiscal year and 81.62% for the year ended August 31, 1938. During the previous fiscal year the Collector transferred to his Suspense Tax Book practically all taxes on personal property v which were' not collected at the end of Ithe year. The total amount suspended at that time was 3, 013.38. It is apparent that many of the .items were collectible as evidenced by the fact that during the. year under examination he collected $1,476.08 from the Suspense List: This fact also indicates that he does not cease his efforts to make collection even though the items have been suspended. The matter of selecting the items to be recommended for transfer is left to the of the Collector., but during a discussion on Suspense taxe judgment e 11 , : g A � he stated that it was his intention to be more liberal in his judgme as to the collectibility of accounts before listing them for transfe The items of Old Age Assistance Taxes transferred to the Suspense TO List during the previous fiscal year aggregated $809.00 and of this amount $286.00 was collected during the gear under examination. The cash on hand was counted on September 14, 1940 and the amount reconciled by means of the record of collections and the de- posits made subsequent to the end of the fiscal year. The land records of the Town of Berlin were inspected in order to determine that certificates continuing the tax liens for ung collected property taxes due and payable May 1, 1939 had been filed and recorded prior to April 300 1940. A test check indicated that liens were released within a reasonable time after the receipt of delinquent taxes . The bank statements were -checked and indicate that deposit] are made promptly. The account is carried at the New Britain Nation] Bank in the name of "Town of Berlin, C. F. Lewis, Collector." Payment to the Treasurer are made within the statutory period of five days after -the close of each month. TAX CONFIRMATION On December 7, 1939 requests for confirmation were sent to all taxpayers with unpaid accounts as of December 1, 1939. Letters were sent to 333 individuals with balances on property taxes aggregat- ing $45,419.59. Of these accounts 16 letters were returned by the Post Office with accounts aggregating $58.65. Confirmations were re- ceived from 93 accounts with taxes aggregating $9, 092.02. In addition 49 accounts amounting to $2,0670942., which were not confirmed, were paid in full prior to the date of this report. Eight taxpayers questioned the accounts but later paid the total tax amounting to $368.92. Two others stated that they believed that their accounts, which aggregated $5.040 were paid in full, but no receipts were shown. The total of the accounts which were confirmed, or were paid in full since December 7th, were 150 and the aggregate tax was $12,131.36. In addition to the taxes which were still open on the Col- lector's ol- lectorts books, we sent requests for confirmation to 179 accounts with taxes aggregating $688.45 which had been transferred to the Suspense Tax Book. Of these, 46 letters were returned by the Post Office representing taxes aggregating $249.92. Confirmation of the balance was received from 23 accounts with a total tax of $96.21; 32 others paid the tax in full amounting to $119.79 and two made partial pay- ments of $17.29 on .a c counts aggregating $23.15. Of the i t ems from the Suspense List a confirmation in some form, either by acknowledgment of the account or by payment, was received from 57 accounts with a total tax of $239.15. In conjunction with our confirmation of unpaid taxes we made a study of the accounts and as a result have prepared a list of items which are believed to be doubtful of collection. On the list of per- sonal property there were 33 accounts with unpaid taxes of $168.28 which we believe should be removed from the books. we have also pre- pared lists of taxes on real estate which should not be considered as liquid assets of the Town. The first list represents taxes in the amount of $1, 079.21 on 14 pieces of property which have been acquired by the Town either by quit claim deed or foreclosure. At the present time there is no provision by which these accounts can be removed from the Tax Collectorts books until the property is sold. The next list is of taxes in the amount of $1,638.84 on 19 properties which have been advertised for sale. The third list represents taxes on 7 ac- counts aggregating 02, 748.81 which, from a study of the conditions, we believe to be very doubtful of collection. One item is a claim against the City of New Britain for taxes for four years aggregating $2,415.41. _This is now in the courts and is an asset of very doubtful value. The total amount on all lists is $5, 635.14 . Copies of the lists have been prepared for the Tax Collector, the Chairman of the Board of Finance and the Town Treasurer but are not included with this report. A summary is presented as Schedule 2. Recommendations relative to the handling of these accounts is made later in the report. RECORDS OF THE TOWN TREASURER The monthly reports of collections of property and old age assistance taxes submitted by the Tax Collector were totaled and, with one exception, the . amounts found to be in agreement with the Treasurer's record of receipts. In one case we found that a sheet had been omitted in the preparation of the summary. The matter was called to the attention of the Treasurer 'and reported to the Collector for adjustment. Recommendations in this connection are made later in the report. Requests for confirmations of amounts paid .for "Relief" by other towns and cities were sent to officials of 13 towns making pay- ment. Replies were received from all and the amounts reported were found to be in agreement with the Treasurer's record. A statement was requested from the office of the State Comp- troller on September 16th giving the amounts of the various grants paid by the State of Connecticut during the gear. As of the date of this report the information had not been received, but it was noted that the amounts recorded were in conformity with those of previous years. Deposits credited on the bank statements were in agreement with the record in the receipts book and indicate that cash was de- posited promptly. A written confirmation was secured from the New Britain Trust Company, the depository of the General Fund cash, indicating that $34.,657053 was on deposit in the general account at the close of the fiscal year. This amount was reconciled by means of the outstanding checks with a balance of $32, 994.10 carried in the General Ledger and shown on our Statement of Cash Receipts and Assets. The confirmation statement indicated that the balance in the School Account was $5, 486.79. Checks in the amount of $4,,486.79 were outstanding at the close of the year. All of the checks were of recent date. The balance of $1,000 is in agreement with the General Ledger account and the amount reported on our statements, The totals in the Cash Receipts and Cash Disbursements Books were verified and the postings to the General Ledger were checked, All orders drawn by the Board of Selectmen, the School Committee and the Judge of the Town Court, with the exception of those outstanding at the end of the fiscal year, were compared with the Treasurert s record in the Cash Disbursements Book and were examined for signature and endorsement. In this connection we noted the following: Sept. 50 1939 #3054 F.H.Holmes, Trustee $12.50 Not endorsed Aug 28, 1939 #3017 Carl A. Lund 75.00 Not endorsed Oct. 23, 1939 #3487 James McGoldrick 10.80 Endorsed John Mc Goldr ick Dec. 4p 1939 ,#3824 Popple t s Sery . Stat ion 5.50 Endorsed Grinold Auto Parts, Inc. Jan. 8, 1940 #4098 W. T. Grant Co* 5.90 Not endorsed Apr. 8, 1940 #358 Family Food Shoppe 8.00 Endorsed A.J. Pod. ha j ski & National Biscuit Company A report relative to the endorsement on some of the payroll checks is made in our comments under the heading "Records of the Selectmen." The records of the Dog License Fund were examined and the amount of fees recorded as having been received were verified by an examination of the duplicate copies of the dog licenses issued. In verifying the amount of the bank balance it was found that the amount on deposit was $7.55 in excess of the correct balance in the Fund. A confirming statement was received from the depository, the New Britain Trust Company, indicating that the balance on August 31st was $753.14. An outstanding check in the amount of $21.00 would reduce the balance to $732.14 instead of $724.59 as indicated on our statement. The fees turned over to the Town for the months of April and May aggregated M $1, $ 035.20 of which 517.60 should have been sent to the State Treas- urer. The amount actually paid was $518.05, an excess of 459. We examined the records of the Dirt Road Account and have prepared a statement which is presented as Exhibit K. A statement was received from the State Highway Department showing the amounts which had been paid to the Town which were found to be in agreement with the Treasurer t s record of receipts. The checks were examined for signature and endorsement and were compared with the di sburs ement record. A confirmation was received from the New Britain Trust Company indicating that there was on deposit on August gust 31st a balance of 5,714.00. This amount was reconciled by means of the outstanding checks with a balance of $5..559.00 reported on our statement* We examined the records of the Olive Selden Fund and have prepared a statement of the account which is submitted as Exhibit L. This account represents a fund which is left in trust in the control of the Treasurer of the Town with the stipulation that the proceeds are to be used for the benefit of the Selden School. The savings bank books were examined and it was noted that the balances were the same as appeared at the time of our last examination. Interest in the amount of $97.83, which had been credited by the Berlin Savings Bank, was withdrawn and . transferred to the checking account* The savings bank books had not been .presented to the Middletown Savings Bank or to the Savings Bank of New Britain to have the interest credited. We have suggested to the Treasurer that this be done promptly. .A statement was received from the New Britain Trust Company confirming the balance of $128.13 which appears on our statement in the checking account. There were no expenditures from the Fund during the year. The deposit book of the Berlin Savings Bank showing a bal- ance on deposit of $2p952.00 was presented for examination. This represents the Town Deposit Fund and the amount is in accordance with the records of the State.. Interest in the amount of $74.26 had been credited during the year, was withdrawn and deposited in the General Fund. Canceled bonds in the amount of 09,000 which were paid during the year were found to be on hand. Bond coupons in the amount of 44,920 were also found to be on hand, duly canceled. The total amount paid . to the banks acting as agents of the bond accounts was $5,,060, The following canceled notes were also on hand: New Britain Trust Company P30,000 Berlin Savings Bank �'37,0250 These were tax anticipation notes with the exception of $2.9250 which represented a repayment of the amount borrowed in a prior year to pur- chase fire apparatus. Receipts are deposited promptly and the deposits can be traced to definite groups of receipts* The balance in the cash ac- count in the General Ledger is reconciled with the bank statements at least once a month. RECORDS OF THE BOARD OF SELECTMEN All invoices representing vouchers for disbursements made by the Selectmen were examined and compared with the record in the Disbursements Book. The invoices were checked for accuracy of addition and extension and it was noted that in all cases discount was taken where permitted. The record in the Distribution Book was compared with the orders drawn in payment. As a result of a test check of the distri- bution of the charges according to the budget headings several changes were made before closing the books and the preparation of the Select- men t s report. The payrolls were examined and the orders drawn in payment were found to be in agreement with the amounts entered thereon. Re- presentatives of this office took charge of the distribution of the payroll checks for two pay periods, taking a receipt for each check delivered. A comparison of the signatures on these receipts with the endorsement on other payroll checks given during the year showed that they were not always ' endorsed by the payee. The names of six employees who apparently do not always endorse their checks were reported to the First Selectman. The regulations of the Tax Cormn.issionerts Office relative to municipal audits stipulate that accounts payable are to be set up as a liability. After conferring with the First Selectman., the Chair- man of the Boards of Finance and the Town Treasurer it was apparent that there was no intention to change from the cash to the accrual basis. The objection to the change was the necessity for an additional appropriation to liquidate the accounts payable carried over from the previous year. . Notwithstanding the fact that it is the policy of the Town to conduct its financial affairs on the cash basis, we checked the invoices and listed the payments which were made during the year under examination for material or services chargeable to the previous fiscal year. We also listed the invoices which were unpaid as of August 31, 1940. We found that Accounts Payable at September 10 1939 amounted to $4,120.33 compared with outstanding accounts at the end of the fiscal year of $3,568.03. We have prepared a statement, which is pre- sented as Schedule 19 showing the distribution of these accounts under the budget headings and also the actual amount of expenses accruing during the fiscal year in comparison with the appropriations for the year. We were assured that all bills which had been received as of the date of this report had been presented to us for examination. Statements as to the amounts received from the Town of Berlin were requested of the officials of 17 towns or cities to whom payment was made f or the support of poor. Replies were received from 15 and in each case the amount was found to be in agreement with the Selectmen's record of payment. RECORDS OF THE SCHOOL DEPARTMENT All invoices were examined, checked for accuracy of totals and extensions and were compared with the entries in the Distribution Book and the record of orders drawn in payment. A check was made of the distribution of the charges to the various budget accounts* The totals in the Distribution Book were verified and found to be in agree- ment with the financial statement submitted by the School Department. A statement of the expenditures has been prepared and is submitted as Exhibit C. The payrolls of the department were examined and a check made to see that the amounts were in conformity with the list of sal- aries approved by the School Board, TOWN COURT ORDERS The report of the Judge and Clerk of the Town Court showing the distribution of expenditures was compared with the Treasurer's record of orders drawn. It was noted that the report submitted in. dicated expenditures of $5, 890.76 which is $12.40 in excess of the amount reported by the Treasurer. We found that the difference re- presented an order which had been drawn to the Department of State Police and had later been returned to the Treasurer for cancelation.- During the year the Treasurer received $5, 680.25 and the expenditures were ,$5, 878.36, a net cost to the Town of $198.11. During the previous year the receipts were $4,079.69 and the expenditures were $6,424.17, a net cost of $2,344.48. In preparing the budget for the year under examination it was estimated that the receipts would be $4,000 and the expenses $5,000, COMPARISON OF ACTUAL AND ESTIMATED REVENUE We have prepared a statement to show the comparison between the estimated and the actual revenue for the year and submit it as Exhibit D. The statement indicates that in many cases there was con- siderable excess of indirect revenue over the amount that was estimated when the budget was prepared. It is obvious that one of the items, i.e. the insurance received for fire loss in the amount of $2,100.00, could not be foreseen. Receipts for the sale of property in the amount of $3,400.00 apparently were not anticipated in preparing the budget. Other items which were under -estimated were Old Age Assistance Taxes, from which an excess of $1,632.00 was received; Town Court receipts with an excess of $1, 680.25; liquor permits with an excess of $2,200.00; receipts from the State for alien poor, $2,686.40; relief payments from other towns, $2,959#610 On the other hand, the estimated amount to be received from back taxes exceeded the actual revenue by $3,813.33 and the amount estimated from the current levy exceeded the actual col- lections by $4,585.430 There was a net excess of revenue over the amount estimated of $12,009.79. This represents an excess of indirect revenue, i.e. items other than taxes, of $20,408.55, and a deficiency of tax collections of $8,398.76. We would again bring to your attention the fact that, while the Board of Finance has adopted the State budget form in making their estimates of receipts, there are several sources of revenue which are not included in the estimate. In the year.under examination there is no entry for the following: Interest and Lien Fees- Delinquent Taxes Local Business Licenses Dog License Payments from State Library Grant Grant in Lieu of Tax on State Property Education of Children on State Property An estimated receipt should be included in the budget for all of the above inasmuch as they were a matter of regular procedure in the Town finances. We have been assured that in the budget now being prepared consideration will be given to these accounts in making the estimates. There were other receipts such as Estate Penalty Tax, Education of Non -Resident Children, Soldier's Burial and Dog Damage which probably could not be anticipated. COMPARISON OF AP PRO PRI A T I ONS AND EXPENDITURES The minutes of the meetings of the Board of Finance and of the Town Meetings were examined to secure a record of the appropriations made by the original budget and any additional appropriations or trans- fers that were made during the year. It was found that at a meeting of the Board of Finance held September 18, 1939 it was voted to recommend the adoption of the budget as prepared. The records of the adjourned Town Meeting of October 6, 1939 have this notation: "It was moved that the report and recommendations of the Board of Finance be accepted and adopted." The inference is that the report and recommendations refer to the budget which we are informed had been read at the meeting. It is obvious that the, record relative to the vote that was passed should have been more explicit, The Town Meeting of October 6, 1939 adopted a resolution declaring its intention to build and improve roads and bridges and making provision for appropriating an amount not to exceed $2,500.00 to pay the Town's portion of the cost. It was also voted to authorize the Selectmen to make application to the Highway Commissioner for an allotment of $10,000.00. The Board of Finance, at a meeting held November 20th, voted to recommend that the sum of $600.00 be appropriated for architectural fees in connection with the proposed 6 -room elementary school in the Worthington District and at a Town Meeting on the same date it was voted that the sum of $600.00 be appropriated for the above work. In neither case was there any stipulation as to how the money was to be raised. In the preparation of our statements, we have assumed that the amount was to be added to the current budget. At a meeting held May 20, 1940 it was voted that the Board of Finance recommend an appropriation of $10,000 for the Outside Poor Account, the amount to be included in the budget of 1940-1941. At a Town Meeting on June 3, 1940 the above appropriation was made. In this connection it should be noted that the appropriation was in blanket form, when the amount needed was to cover apparent shortages in four budget accounts. In the preparation of our statements we have sub- divided this appropriation as follows: Relief Payments to Other Towns $3, 918.50 Poor in State Institutions 1,331.58 Widows Aid Payments to State 230.80 Outside boor- Local 4,519.12 At a meeting September 120 1940 the Board of Finance voted that the sum of $206.54 for special accounting and auditing of the Tax Collector's books be paid from the Emergency Account. At the same meeting it was voted that the $9.00 excess of charity budget be paid from the Emergency Account. After increasing the appropriations of the various sub -divisions of the Charity Account, by dividing the extra .appropriation of $100000 as above, it was found that there was an over- expenditure of $836.72 in the Outside Poor Account. On the other hand, $377.16 of the appropriation for the Town Farm was unexpended as well as $450.56 of the amount appropriated for the Support of Insane Poor. The net difference in these items represented an over -expenditure of $9.00. We have accordingly transferred that amount from the Emergency Account to the Outside Poor Account, reducing the over -expenditure to 827.72 which is exactly offset by the amounts unexpended as just noted. After making allowance for the additions and transfers noted above, we prepared a statement showing the comparison of the adjusted appropriations and the expenditures for the fiscal year, which we pre- sent as Exhibit El. It will be noted that there were numerous budget items, the appropriations for which were exceeded. The matter of the Charity appropriation has been explained above. In the case of the Highway Account we find that the amounts spent for the Trucking and General Maintenance Accounts were over -expended by a total of $ 586.53, while the Traffic Light and Road Material Accounts had a total of $162.90 unexpended. The total Highway Account was therefore exceeded by $423.63. The greatest over -expenditure was that for the Town Court, which amounted to $878.36. In this connection it should be noted, however, that the amount of revenue was $l, 680.25 over the amount estimated. Notwithstanding this fact, it is believed that an extra appropriation should have been made to cover the amount of the over - expenditures. A recommendation relative to handling the matter of transfers is made later in the report, Exhibit E2 is submitted to show the comparison between the amounts appropriated for School purposes and the amounts actually expended. In examining this statement it should be understood that the School Board has the right by General Statute to make transfers from one budget account to another. In preparing the budget for printing in the Town Report the appropriation for Promotion of Health in the amount of $300.00 was omitted but the total of $87,805.00 included the amount, indicating that the omission was a typographical error. The appropriation for school insurance in the amount of $1,000.00, which ordinarily is considered a part of general Town ex- penses, was included in the total. The Superintendent of Schools stated that he recognized it was a clerical error and that the School Board operated within the amount of $860805.00 instead of the total of $87,805.00 as printed in the Town Report. The unexpended $1,000.00 is carried by the Treasurer as being on deposit in the School Account at the end of the fiscal year. STATEMENT OF ASSETS, LIABILITIES AND REVENUE SURPLUS A statement has been prepared and is presented as Exhibit H to show the General Fund Resources, Liabilities and Revenue Surplus as of August 31, 1940. The General Fund cash decreased from $35,640.88 on Septem- ber 1, 1939 to $33,994.10 at the end of the fiscal year. The balance in the Dirt Road Fund increased from $4,537.93 to $5,559.00. The balance uncollected on property taxes at the end of the year was $45, 832.55 compared with $50,808.96. Included among the assets are Taxes Levied in Future Budgets for the Charity appropriation of $10,000 voted during the year under examination to be added to the budget next prepared, and a partial payment of $2,250 on the appro- priation for the purchase of a fire engine voted during a prior year. The latter item is offset by including with the liabilities the amount of the note for $2,250 due the Berlin Savings Bank, At the adjourned Town Meeting of October 6, 1939 it was voted to authorize the Selectmen to borrow an amount not to exceed $100,000 in anticipation of tax collections. Under the authority of this vote the sum of $65,000 was borrowed during the year and the amount was repaid prior to August 31, 1940 so that the only floating indebtedness was the amount due on a note to the Berlin Savings Bank mentioned gbove. A confirming statement was secured from the State Highway Department relative to the amount of the liability for the Town t s portion of the State Aid Highway allotment. According to the State records $44,791.30 is available to the Town for State Aid Highways but to secure it, it would be necessary for the Town to pay one-fourth of this amount. The $110197.82 set up as a liability is an increase of $2,100 over the amount shown on the previous statement. The Revenue Surplus at the end of the fiscal year is $85.9063983 compared with a Surplus of $96, 384.95 on September 1, 1939. An analysis of the account is presented as Exhibit I to show the changes which have effected the reduction in the balance. The prin- cipal item is the deficiency in the amount of tax levied. The total expenses to be met out of current receipts, ex- clusive of payments of tax anticipation notes, were $201, 922.69 to which is to be added the appropriation of $14,200 made to cover the expenses for the previous fiscal year. The amount of indirect revenue, including collections from the Suspense Tax List, is $56,058.63. The amount needed to balance the budget on this basis was 4y,'160,064,06, while the amount levied was $149,310.76, a deficiency of 10,753.30. While we refer to this as a budget deficiency, it is believed to be in order in consideration of the fact that when the budget was pre- pared the cash balance in the General Fund was $35,640.88 and there were uncollected taxes of $50,808.96. The budget, as adopted, there- fore, used J'�10,753.30 of these assets to reduce the amount of tax to be levied. GENERAL C OIU/IENTS The following Torn officials and employees acted in a fiduciary capacity during the year under examination: Selectmen: James B. Ellsworth Carl A. Lund John A. McKeon Town Clerk and Treasurer: Arthur L. Woodruff Tax Collector: Charles F. Lewis Assessors. James S. Thomson Louis R. Goodrich Willis I. Savage Board of Tax Review: Max Sugenhime Edgar M. Pickett Julius Rakowsky Board of Finance: Arthur R. Benson Patrick J. Buckley William J. Emerson James J. Fitzsimmons Leon J. Honiss Harry A. McKeon Superintendent of Schools: Dr. Calvin H. Wilcox Judge Town Court: George G. Griswold Acting Clerk of Court: George E. Green The following surety bonds were found on file in the vault of the Town Hall in the control of the Selectmen: Off i ci al Arthur L.Woodruff Charles F. Lewis William L. Cole Wi I 1 i am Schmidt Charles Genoni Philip J. Zipadelli George J. Kanupka Thomas Gerdes Position Amount Treasurer $15,000 Tax. Coll. 20,000 Constable 1,000 Constable 1,000 Constable 1,000 Constable 1,000 Constable 1,000 Constable 1,000 Suret Hartford Accident & Indemnity Century Indemnity Company Personal Bond -Josephine Barry Fidelity & Deposit Company Century Indemnity Company Personal Bond -Paul Giana Personal Bond -Matthew Griswold Hartford Accident & Indemnity No bond was found to be on f ile for Orville S. Ventres, Constable. The insurance policies were examined and a schedule was prepared and is retained in our file showing the dates of the policies: the insuring company, the coverage and the amount. It is believed that adequate insurance is carried except in the case of burglary and hold- up insurance for the Tax Collector. A recommendation in this connection is made later in the report. The financial transactions of the Town are recorded in the following books: Treasurer's record of receipts, Treasurer's record of disbursements, General Ledger, Selectmen t s distribution book, and School Department distribution book. The Town operates on a cash basis and makes appropriations accordingly. We have prepared a statement which we submit as Exhibit N of the current assets and liabilities, including among the latter the item of 03, 568.03, which was the total of the Accounts Payable as of August 31st. This statement also makes provision for a reserve for uncollectible property taxes to which reference has been made above. RECOI&I'ENDATIONS: 1. That the Town Clerk make a detailed report in recording the action of the Town Meeting relative to the adoption of the budget and the making of appropriations. The record should include the fact that the recommendations were voted by the Board of Finance at a designated meeting; that the budget was adopted, and that the appro- priations were voted. The entire budget should be made a .part of the record. 2. That if additional appropriations are needed for any pur- pose the record be definite as to the budget items to which the appro- priation or transfer is made instead of making a blanket appropriation of a general nature, such as Highways or Charity. The vote should always include a statement as to how the appropriation is to be fi- nanced. 3. That the Board of Finance hold a meeting before the close of the fiscal year for the purpose of making transfers which will avoid overdrafts in the budget accounts* We believe that such a vote as was passed at a meeting of September 12, 1940, by which the unex- pended balance of W.P.A. Account, Snow Removal and Repair of Bridges was transferred to the Highway Account, is not a desirable way of handling the finances. The actual amount to be transferred should be stipulated. The Treasurer should submit to the Board of Finance and the Board of Selectmen a statement as to the exact condition of the accounts as of August lst of each fiscal year. The Board of Selectmen should then make an estimate as to the amounts that will be expended during the month of August and submit a report to the Board of Finance so that the necessary transfers can be made. 4. That on receipt of a statement of tax collections the Treasurer should verify the accuracy of the summary and totals before depositing the check from the Tax Collector. 5. That the Tax Collector, when making his monthly reconcile- ment econcile-ment of the bank balance with his cash account, check also with his record of collections and his monthly report to the Treasurer. Cler- ical errors can thus be detected and adjusted before the final entries are made in the account books. 6. That the Treasurer keep a record of all canceled bonds and coupons returned by the banks acting as disbursing agents. The coupon record should consist of a debit for each payment made to the bank and a credit record of the coupons returned, listing the number of coupons of each series and issue, A statement should be secured from each bank as to the condition of the account on September 1, 1940. 7. That formal action be taken by the Board of Selectmen designating the banks or trust companies authorized as depositories of Town funds* Provision should be made to include the general account of the Treasurer and all trust funds, savings accounts and the deposits of the Tax Collector. 8. That the Tax Collector consider the list of taxes on per- sonal property which we have submitted as being uncollectible, and prepare a transfer list of such of these as he approves, and any others which, in his judgment, cannot be collected, and take the necessary steps to remove them from the books. 9. That the Board of Finance authorize the Treasurer to establish and maintain a reserve account to provide against loss from uncollectible taxes on real estate as listed in the subsidiary report and summarized on Schedule 2. The statutes at the present time make no provision for removing taxes from the books even though the property has been acquired by the Town. In some cases accumulated taxes, interest and lien fees amount to more than could be realized from the sale of property in which the present owners are no longer interested. If a reserve account were established by a transfer from the Revenue Surplus account, with provision for annual additions by appropriation., the balance could be used as an offset to reduce the asset amount of the uncollected taxes appearing on the Balance Sheet. 10. That the Clerk of the Town Court submit a statement to the Treasurer with any money turned over, giving a summary of the- source of the receipts. He should also include in his annual report a state- ment as to the total receipts for. the year. 11. That insurance of not less than $5,000 be carried to pro- tect the Town against loss by hold --up of the Tax Collector or burglary of his office. A saving might be effected in the cost by having the policy for a lesser amount during the months of low collection. 12. That arrangements be made to set up a record of all propert owned by the Town and that any changes, either by purchase, sale or abandonment be properly recorded. An inventory should be taken as promptly as possible of all movable equipment, such as that used for highway purposes* Exhibit A TOWN OF BERLIN TREASURERtS RECEIPTS.& DISBURSEMENTS GENERAL FUND Fiscal Year Ended August 31,., 1940 Balance on Deposit September 1, 1939 350640.88 Revenue Receipts. C.F.Lewis, Tax Collector Property Taxes : List Taxes Interest Liens 1929 4.00 1930 23e31 1931 186.80 326.25 3.75 1932 403 035 220.52 3.75 1933 89.67 22,95 11025 1934 278.33 75.32 30.00 1935 408.58 86.34 41025 1936 10022.16 1.60.99 75.00 1937 3,299067 349.70 161.25 1938 13, 9940'2 739.19 37.50 1939. 134, 50U .69 226.41 154, 217.28 2s207967 363 075 Suspense List: 1929 2.52 .09 1930 7.04 2e 25 1933 1.38 .60 1934 2021 .40 1935 17.59 074 1936 49009 8.60 1937 127.03 3008 1938 266 9*22 21.10 10476.08 36.86 Old Age Assistance Tuxes: List Tax Penaltg 1938 115000 38.00 1939 89 043 000 78 000 80158.00 116000 Suspense List: 1935 29000 9000 1936 53.00 17000 1937 91000 25.00 1938 113.00 21000 28 6.00 72 0 00 Licenses & Permits: Business Licenses - Pool Room Licenses 10.00 Bingo License 150 000 Vendor's Li c ens e 2 5.00 Gas Station Hears ngs 31.93 Carried Forward $156, 788.70 _ 1, 512* 94 158, 301.64 8, 274 e00 3 58.00 8, 632 000 216 0 93 202, 574.52 Exhibit A Continued TREASURER t S RECEIPTS & DISBURSEMENTS CONTINUED Brought Forward 216 0 93 $2020 574.52 Non -Business Licenses - Dog Licenses- State Treasurer 329042 546 035 Court Fines & Costs 5, 68025 Interest: Town Deposit Fund 74 26 Taxes from State Estate Penalty Tax 44080 Liquor Permits 71200.00 71244980 State Educational Grants Enumeration 29 360 *25 Elementary School Transportation 1.9 749 018 Trade School Transportation 78.96 School Library Grant 60000 Reimbursement for Children on State Property 35000 Reimbursement for Non -Resident Children 613e24 4,v 896 063 Other State Grants: Support of State Poor 90686040 Soldier t s Burial 100,000 In Lieu of Tax on State Property 72012 Dog Damage 127 050 9, 986 0 02 Donations & Contributions Visiting Nurse Association 328063 Rentals, Post Office 170.00 Torn Hall 2 59.50 Town Farm 300000 Other Property 235000 964 ®50 Sale of Houses & Land 32 400 000 Culverts & Rails 64050 Hay 5000 Maps 2 e 40 Mise 0 - Sehoo l .Department 17 020 3,489010 Refunds: Support of Poor- Other Toms - C romwe l l 824 0 04 Hartford 388027 Meriden 280.49 Middletown 54 0 88 New Britain 5,285055 New Haven 314.17 Newington 236078 North Haven 46o88 Plainville 35083 Carried Forward 7,466089 235,785006 Exhibit A Continued TREASURER'S RECEIPTS & DISBURSEMENTS CONTINUED Brought Forward 7, 466.89 $ $235, 785.06 Refunds Continued: Support of Poor- Other Towns - Plymouth 82.94 Rocky Hill 112.50 South Windsor 39.00 Wallingford 258.28 7, 959.61 Support of Poor- Local 10.00 Insurance Premium Miscellaneous Receipts: Cancellation of Check Prior Year Insurance Received- South School Tax Anticipation Notes Disbursements: On Selectmen's Orders- Exhibit B On School Board Orders- Exhibit C Balance on Deposit. August 31, 1940 10.52 2,100.00 190,117.69 86, 805.00 7, 969.61 51.60 2,110.52 65,000.00 310, 916.79 276, 922.69 33x994910 On Deposit- General Account 322994.10 School Account 12000.00 :F 33,994.10 Exhibit B TOIVN OF BERLIN STATEMENT OF ORDERS DRAWN ON T OWI` TREASURER BY BOARD OF SELECTMEN Fiscal Year Ended August 31, 1940 General Government Expenses: Board of Selectmen- Salaries $1,100.00 Expenses 213.95 1, 313.95 Probate Court 292,50 Town Court 5,878.36 Election Expenses 291.52 Expense of Board of Finance 53.77 Salary & Exp en s e - Town Auditors 400.00 Special Auditing & Accounting 206.54 Board of Assessors- Salaries 11200.00 Expenses 124.67 11324.67 Board of Relief- Salaries 200.00 Expenses 31.14 231.14 Tax Collector- Salary 1, 500.00 Expenses 1,V070677 2, 570.77150.00 Old Age Tax Enumerator Town Treasurer- Salary 1, 000.00 Expenses 217.50 1, 217.50 Town Counsel 613.49 Town Clerk- Fees & Expense 757.70 Examination of Index 50.00 807.70 Operation & Maintenance- Town Hall Electric Light 250.72 Telephone 167.70 Miscellaneous 1074.22 10492964 Compensation Insurance 1,138.47 Maintenance of Town Property 925.38 §18, 908.40 Public Safety. � East Berlin Fire Company 993.71 New Britain Fire Department 200.00 Liability Insurance N.B. 85.64 Kensington Fire Department 608.12 Liability Insurance 676.03 Fire Insurance 69.81 2, 633.31 Police 10505.30 Dog Damage 8.2 5 4,146.86 Carried Forward $232055.26 Exhibit B Continued STATEMENT OF ORDERS DRAWN ON TOWN TREASURER BY BOARD OF SELECTMEN CONTINUED Brought Forward $ 23,055.26 Highways: Superintendent 1,058.40 General Maintenance 140261.72 Material 10908.05 Trucking 510.25 Traffic Light 79.05 Snow Removal 988.33 Repair of Bridges 25.00 18, 830.80 Health: Salary & Expense- Health Officer 600.00 Visiting Nurse Association 20702.19 Vital Statistics 96.95 3, 399.14 Charities: .Salary- Administrator 10000.00 Other Salaries 2, 236.00 Support of Poor- Other Towns 30918050 Town Farm 122 0 84 Support of Insane Poor 549,44 Support of Poor- Other Institutions 2, 331.58 Outside Relief 28,119.84 Widows Aid 730.80 39,009.00 Education: Insurance on Schools 874966 Town Libraries: Berlin 100.00 East Berlin 100,00 Kensington 100.00 300 , 00 Recreation: Memorial Day 181.60 Care of Monument 299.70 Recreation Fields 928.20 10409950 Payment to Other ' C iv i 1 Divisions, State Tax on Towns 30320.67 State Old Age Tax 60749.14 Military Tax 1,077.95 County Tax 30694.90 Middletown Tax 1.73 Kensington Fire District 298.87 Worthington Fire District 31.46. 15 p 174 72 Carried Forward $102,053.08 Exhibit .B Continued STATEMM T OF ORDERS DRAWN ON TOWN TREASURER BY BOARD OF SELECTMEN CONTINUED Brought Forward $102, 053.08 Interest: On Temporary Loans 2 57.20 Bond Coupons 5s 060. 00 5,317.20 Payment of Debt: Bonds 90000000 Temporary Loans 672250.00 760250 , 00 Mi so . Payments Architects Fees- New School 600,00 Expenses of Fire Marshal 40.00 640.00 Improvements & Additions. Highway Equipment 20614.58 W.P.A. Expenses 3, 242.83 _._ 5,1857*41 Total Orders Drawn by Selectmen $190,117.69 H m rl m tl d] � 0000000 OOOOOOOOOOOOOOOOOOM00000000 OHO 00 0 LO 43 +� • • • • • • • • • • • • • •N00L�c4• • • • •• •••0•O• • • ppOOOpp�0�O0MOOOn 0N N000dONNO 0-HOM0 k r -I MMOM dNMN §OHN WmONmHt,- t w Ono 0 H OL -H 0 Omb*)OML- d+ w w w w w ww w w w w w w w w; w w w O H r-1 H r -I ri H N to N N do 0 r -IM H N do N H r! 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E+ IL, m Go 49 ddM U r -I 0173 0) 0 N to N M to t0 N N N N r -i 4a cd r -I do 0 t0 N 0 O N 0 L- co M o P4••• • • • • • • s • m M N• 0• L� N O 0 L: L` r: fl0 -Hi W d� c00 M r�-i � N '� tg)r-I N O 43 w w N d� O m a 40 ocl) 0 4 m 1> m a m m m m +� $ E a �W Cd V m02 O mr. om_ Ommg oA o tiCO43 0 of P4 O t• pa A 0 v m ti -N $4 a cid r -I � m 0 ,�q °o t-�1 00 �' 4 M �o t 6S k>~ g o w k w V4"-4 cd 4! -P 8 a mm W mmadmcdr-I ? 0A4m m :4m O 0g k 1 -H m 40 O m r -i k 0d t+ k A m p m -P bp 0 "4 m a k ;4 $40 mw mmadp�0 Oma A r1Ago 0 Dfym0 60 go 9 Go WW m Ea m m m m 4S -H a m oa m a $4 ,-1 O o r-ia 4° .Ns~ mm p 1 m pokok tc k m $4:3$4 w P4 (d (d I 1 ti m 4q O H .1 ;4 "-1 O m b o R k m -H w U .r♦ oa v2 m � o + � m m 1 w 4.c Ri W -- ►4 O c) .N -P :1 m 1 m cd o 0 s': 0 a E+ v) PQ bo•r1 0 .r1 O O o 0 m W o +) W W e) •�3 �3 v 0 to m ,x a A-4 -r4 a -H m $4 ,ri w Z +1 o .a, 0 Wk " .N N m 00Uk m 0E1 ak 9 -PH 0 aoas0 1 $4w 0a q •w w $4 k 0) m0 00 { h0 mm -H m mar 0k -P -N ad+3Mm O O d43 0 OOIt m . -p 0 Co R4rla9AP40 NS 403 43 V ,- 0 .0. 4 ++ +rO rO 0E�4 Co.) U ~® 40H J-$44 m r) F4.H.0,-tdaAHAeAard V v d -P 0N -H A PUU4 +0 k m PQ O It .r1 w -P -P r -I -H a A4 m 0 o 0 0.94 m m p v m •r1 0 0 d Q O "43 W •ri p 0,0 as w H •r+ m 00 4 4 9 GO E-1 N O¢ H.rtOimA49dmr-I H1' 'Ci R ""A1gwawHO0oNO0 A44Scd W -P -P E1 00 nA4E-4-4000002H oF+F+E-4XX0wWxw�awM 04&4ta»9 oO o Oo000o 0000000000000 o � w 0 000000$00000000000ww O 0 00000 00000VO00000000n C• r! t0 08000 N000o 0000M0 o g44M O d� w nonoQvONL- MHOONoQMNL- O w w w w w w w w w w w w w w w 1 to Hw MC -HM HMNOMtoM n N d � � m ti ow ti oW000L- t-V+to0Mt-CD0000t- t w m}I H 000NNO OHOOt-MV00000 r O P4 • • • . • . •. • • • . • . • . • • . • • �H Covomow OOC`_d�H00HNOt�OO V� Co cd O OL-ONOO NIOL-0 00 0 v0 L- H V W WMnOMM M1-00 N NON00 N A b o0 w w w w w w w w w w w w w CD O McDHM ONON M 0 N V f� 4 '0 00 d 4-i m H AO rO.i O 0 O a • N to CCD to M 00 CD OD 00 �+ O 40 O� WO d V3 U �1C1� -P N ot000000 Nd�00ML--Woo8000 MO 0 ppHAI q sN 00000-M Or4MOL-MV000M 00 0 O 0d�000OM 00 t- H00H%0S0g0 NO N o OL-ONON W"L-O • On w OH It" N W ad M wmnmNO nt-00 N NON00 ow O O a p- w w w w w w LO C -I CA CV to 44 H E -H b .� CD CD M CD H M H U cd 40iN U U d, O �E-44 r4M d OH M O M Cb 0 . • • U to 0 00 H N M to N 4.3 • O H tpt 10 � 00 4w V W n d 43 O V 4-3 40 v m d p,+3 Fq 43i 3a f�+,a' Fri CdVq O m P4 a0 wri A o 02 (d .N W 0 -H 0 43 w P4 o ri 4) t, m 0 04 cc mb ®v� +3 O $3 loop I m -1IwHW �A.Q'O M 4-31 m m aA Po a O 0E o�� G�4 0 0 o444.1 V 0 1-4 E-1 Id43 0 ! 0A q90bD4343 FAQc f+4i w O H o 43 �m 9) 43 r., OO ad m , m m 0 q ad • O ti W 02 m m�43 @H H ,r -i ,>� F4 F400 q• 0 ;1 or��E+avc�Hv�m�c��gt��wa. mitAt Exhibit C TOWN OF BERLIN STATEMENT OF ORDERS DRAWN BY SCHOOL BOARD Fiscal Year Ended ARSust 31,_1940 General Control: Salaries- Administration Salaries- Clerical Assistants Supplies & Other Expense Instruction: Salaries- Supervisor Salaries-- Principals Salaries- Teachers Text Books Instructional Supplies Other Supplies & Expense Op a rat ion of Plant Salaries of Janitors Fuel Water, Light & Power Supplies & Other Expense Maintenance of Plant. Salaries Repairs Supplies & Other Expense School Library: Supplies & Expense Health Service: Supplies Transportation: Bus Operation School Enumeration Improvements & Additions: New Equipment Total Orders Drawn 1, 600.00 175.00 17.81 1,792.81 2,600.00 1,500.00 50,551.24 3,161.00 3,522.05 571.93 61a906922 5, 872.79 2,308.01 1, 755.65 to 428.93 11,365.38 558.74 499.65 999.78 2, 058.17 300.00 331.86 7, 834.45 104.90 1,111.21 $86, 805.00 Exhibit D TOWN OF BERLIN COMPARISON OF ESTIMATED AND ACTUAL REVENUE Fiscal Year Ended August 31, 1940 Back Taxes Interest & Lien Fees Old Age Assistance Taxes Business Licenses- Local Town C ourt Receipts Interest- Town Deposit Fund State Grants. Estate Penalty Tax Liquor Permits Dog Licenses School Enumeration Transportation Library Grant Children on State Property None -Resident Children State Aid Charity Soldier's Burial Dog Damage In Lieu of Tax on State Property Visiting Nurse Association Rents Relief Payments- Other Towns Miscellaneous Refund Support of Local Poo Material Sold Sale of Property Refund of Insurance Premium Insurance Received Cancellation of Old Check Taxes Current Levy Deduct Net Excess of Revenue Excess of Deficiency Estimated Actual Actual of Actual Revenue Revenue Revenue Revenue 25,000.00 21,186.67 $3,813033 20608.28 20608,28 70000.00 80632.00 11632.00 216.93 216.93 40000.00 59680.25 11680.25 74.00 74.26 .26 44.80 44.80 5, 000.00 7, 200.00 2, 200.00 329.42 329.42 2, 400.00 20360.25 39075 10800.00 10828.14 28.14 60.00 60.00 35.00 35,00 613.24 613.24 7,000.00 92686040 20686.40 100000 100000 127.50 127.50 72012 72.12 400.00 328.63 71.37 10000.00 964.50 35.50 5$000000 7, 959.61 2p959961 500.00 Poor 10000 89.10 3, 400.00 51.60 2,100.00 10.52 52161 22 599174.00 75, 769.22 20, 555.17 3, 959.95 139-, 092012 134.506.69 4, 585.43 $198,266.12 $2100275.91 $200555.17 $8,545038 8Z 54 5 38 $12, 009 0 79 Exhibit E1 TOWN .OF BERLIN COMPARISON OF APPROPRIATIONS AND EXPENDITURES For the Fiscal Year Ended August 31, 1940 Appro- Expend- Unex- Over- priat_ion itures ended Expended Selectmen- Salaries 10100.00 10100.00 Selectmen- Expense 300.00 213.95 86.0 5 Probate Court 300.00 292.50 7.50 Town Court 5,000.00 5,878.36 878.36 Election Expenses 350.00 291.52 58.48 Expenses- Board of Finance 50.00 53.77 3.77 Auditing & Accounting 400.00 400.00 Special Accounting 206.54 206.54 Salaries & Expense of Assessors 1,9350.00 10324.67 25.33 Sal. & Exp.- Board of Tax Review 225.00 231.14 6.14 Tax Collector- Salary 1,500.00 1,500.00 Tax Collector- Expenses 1,000.00 10070.77 70.77 Enumerator Old Age Tax 150.00 150.00 Town Treasurer- Salary & Exp. 1,250.00 1,217.50 32.50 Town Counsel 620.00 613.49 -6.51 Town Clerk- Salaries & Expense 850.00 807.70 42.30 Maintenance of Town Hall 10600.00 12492.64 107.36 Memorial Day 200.00 181.60 18.40 Compensation Insurance 950.00 10138,47 188.47 East Berlin Fire Department 10175.00 993.71 181.29 Kensington Fire Department 750.00 608.12 141.88 New Britain Fire Department 823.00 285.64 537.36 Police 2, 700.00 1, 505.30 1,194.70 Dog Damage 200.00 8.25 191.75 Liability Insurance 600.00 676.03 76.03 Fire Insurance 300.00 69.81 230,19 Highways- General Maintenance 15,243.84 15,320.12 76.28 Road Material 21000.00 1,908.05 91095 Trucking .00 510025 510.2 5 Snow Removal 988.33 988.33 Traffic Light 150.00 79.0 5 70.9 5 Repair of Bridges 25.00 25.00 Health Officer 600.00 600.00 Visiting Nurse Committee 20720.00 2,702,19 17.81 Vital Statistics 100.00 96.95 3005 Outside Poor 29,528.12 300355.84 827.72_ Operation- Town Farm 500.00 122.84 377.16 Relief Administrator 1,000.00 19000.00 Widows Aid- Payment to State 730.80 730.80 Support of Insane Poor 1, 000.00 549.44 450.56 Poor in State Institutions 2,331.58 2.9331.58 Payments to Other Towns 3, 918.50 3.9918050 School Appropriation 860805.00 86,805.00 Insurance on Schools 12000 00 874.66 12 5.34 Forward $1720590.71 $1710230.08 $3,998.42 $2,637.79 COMPARISON OF APPROPRIATIONS AND EXPENDITURES CONTINUED Brought Forward Town Library Parks Monuments Emergency Care of Town Property Tax Title State Tax on Towns State Old Age Assistance Tax Military Tax County - Tax Middletown Tax Kensington Fire District Worthington Fire District Interest on Loans Interest on Bonds Payment of Debt- .Loans Bonds Highways- Equipment State Aid Roads W.P.A. Outside Poor Previous Year Tax Anticipation Notes Total Budget Total Orders Drawn Deduct Exhibit E1 cont. Appro- Expend- Unex- Over- priation iturea pended Expended $172,590.71 $171,230e08 30998*42 $2,637.79 300.00 300.00 10000.00 928.20 71.80 300.00 299o70 .30 784.46 640000 144.46 650.00 925.38 275.38 52 5.00 000 525,000 3, 400.00 3, 320.67 79.33 7, 000.00 6, 749 o 14 250,86 10200.00 11077.95 122.05 3,700.00 30694.90 5.10 4.00 1.73 2.27 300.00 298.87 1.13 100.00 31.46 68054 1,000.00 257.20 742.80 5, 060.00 5, 060.00 20250900 2, 2 50.00 9,000.00 9,000.00 3, 500.00 2, 614.58 88 5.42 13,800.00 *00 13,800.00 3,242e83 32242e83 $229,707.00 x;211,922.69 $20,697.48 $22913.17 14,200.00 243,907.00 50, 000.00 65, 000.00 $293,907900 $276,922069 Excess of Appropriations SUMMARY OF BUDGET Originally Appropriated Added by Town Meeting June 3' 1940 Outside Poor Account- Budget 1940-41 2,2-913917 $17,784.31 $283,907.00 10,000.00 $293,907.00 Exhibit E2 TOWN OF BERLIN COMPARISON OF APPROPRIATIONS & EXPENDITURES SCHOOL DEPARTMENT Fiscal Year Ended August 31,_1940 Account Administrative Salaries Clerical Salaries Supplies Supervisors' Salaries Principals' Salaries Teachers' Salaries Textbooks Instructional Supplies Other Supplies Janitors' Salaries Fuel Water, Light & Power Supplies & Other Expense Maintenance of Plant -- Salaries Repairs Supplies School Libraries Promotion of Health Transportation- Salaries Supplies Enumeration New Equipment Appro- Expend- Unex-- Over priation i.tures pended Expended 11600.00 $ 10600.00 175.00 175.00 50.00 17.81 32.19 2.9600000 2, 600.00 10500000 1, 500.00 52, 395,00 50, 551.24 10843o76 20500.00 3,161.00 661.00 2, 500.00 3, 522.05 1, 022.05 500.00 571.93 71.93 60100.00 5, 872.79 227.21 2,500.00 2,308.01 191.99 10 9 50.00 1, 7 55.6 5 194e35 12125.00 1, 428.93 303.93 500.00 558 a 74 58.74 500.00 499.6 5 .035 10000.00 999.78 v22 300.00 300.00 300.00 331.86 31.86 7, 000.00) 7, 834.45 234.45 600 a 00 ) 110.00 104990 5°10 _ 1, 000..1;_ _ 14 121 111.21 $86, 805 a 00 $86, 805.00 $2, 495.17 $2, 495.17 11 a as F14 0 z H ca O E-1 W a 0 0 P-4 P-4 0 H H H C43 �I v tQ P4 td 0 N �-i3O �'JO�cD00[rJlf�r"�MOcDN tfJ m d+OL-too cOWNN N m d+ 0 Lo O m m M M r-iHM MNMMML- 00 ad 0 w w w w w w w w w pq a00 HNMMdid+d+d+ Q 0 49: 00H0MC.•02OL`-NW � � OOMaOMcDMr-icOi�OS cD N -r-i 4-)L�- -N $4 'r'i N OO O OO L`O N O� CA r-1 v m•p r1 d+ Nd+ONtJ�� N � �Mr-�M tdtJ m G�2dr0t�t�-cDa0r-�0000Q�M t�J r -i U) 0) O M M O 00 L� �t+ c0 tfJ CA 00 Q3OL�JL�W0000[rJ�O CA 43 r-lNL-- t4D tAMt`�JCQML`M d+ v MN t�20NQi*Ono O 0 �► w w w w w w w 04 w Cd r -I t�q r -i M dr d+ 4q* M OD 00 0) O r -i �N 0 ,0 m �d 0 00 OD qcjV-ri �m(D :14Fq A�0 00 F3 �, to O� 0 m v M • • • -�' LC) Ll- ''� N N b � c0 O i s E-4 0 0 M M PC 0 w W'Kp0t- c0 MOOOOMOOOL�-McOM cn O d+NO0nr-d+COcOML� 00 M H0t-c� 0ntL- .f�NO�t` O • MC�2ttJNONO(DOM 00 H a w w w w w w w w 1Cd Mdr1W WW C� 4-3 00 (3) O r-1 N M d* M c0 L- 00 O� rn0)rn�rn0)rnrn0)rn0)0 H H H r -i r -i H r -i H r -i r -i r -i r l MOnN+OOON M r I N cOD 04 ' �0M�Mtc�co�00 � NMM[�MMMM 0 O 03 H w U -p H VI a 4 rd PQ o $4 A w O H w � O ad v (n H w El U O 0 O o pct v+ O o orn O O O rd rn rn V U� O O O g • • • ad H H O CD H r -i ttQ co 0 L cd O r -i c0 QO M a ol 4& 0 3w 'ci O o 0-H 43 O o O O O rd rn rn V or4 totol CD Q? 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O m 0 CQ E-i� 1m P Cd o rd 0)°° O c0 n O H c0 n N o N O Lo r --i O rn 0) a� � cn d+ av e • • s • • • • • as O O c0 to to LO Y) k� N N N N N N to Cd ¢4 m r --t H O to 9 .ra P♦ -P t v p O -94 E+ CO O cD to to m w LO O N r� m P p O H r-1 � U'3 0 a� w �r n N N tD H 4 r_j CJS o O� O C �- ra r'i H H H r -i O P4 (D w H 0P P4 rd O La rn cf3 O N o rn Y) LO Q to H N t") H o r cD d+ N 0 m -P 0 s • e • • • • • • • • • o v v cH 9 m d' H co H La w di d+ O m L --to dj m O LO to O WN m CO N tO C�2 to r -i � te) KJ N to CO w m w 0) w SCJ w to w t w to w t- CO w o P�1 U CO r-1 N nM '� df W -q di 4-" 02 CO N M N 11, KJ W K) LI? to cD M n CO n O to Exhibit H TOWN OF BERLIN STATEMENT OF GENERAL FUND RESOURCES, LIABILITIES AND REVENUE SURPLUS August 31, 1940 Resources: General Fund Cash - Balance on Deposit- General Account $320994.10 School Account 1,000.00 33,994.10 Dirt Road Fund 5, 559 000 Uncollected Property Taxes Exhibit F 45, 832.55 Uncollected Old Age Taxes Exhibit G 876.00 Taxes Levied in Future Budgets - 1940 -41 Charity Appropriation 100000.00 1940-41 Payment for Fire Engine Note 2.2250000 12,250.00 $98, 511.65 Liabilities: Notes Payable- Berlin Savings Bank 2,2 50,00 State Ai,d. Highway Allotment 11,197.82 -- - 13,447.82 Net Revenue Surplus $85,063.83 Exhibit I TOWN OF BERLIN ANALYSIS OF REVENUE SURPLUS For the Fiscal Year Ended August 31.,_1940 Balance September 1, 1939 0960384.95 Additions: Increase in Dirt Road Fund: Balance August 31, 1940 5,559.00 September 1, 1939 4,537.93 1, 021.07 Increase in Uncollected Old Age Taxes: Balance August 31, 1940 876.00 September 1, 1939 29 5.00 581.00 Additions to Tax Lists Exhibit F 27.39 Deductions: Deficiency in Budget: Town Expenses Less Apprn.Budget 1940-41 School Expenses Apprn. Fiscal Year 1938-39 12 5,117.69 10,000.00 115,117.69 86, 805.00 14,200.00 Indirect Revenue (Including Collection of Suspended Taxes) Tax Required Tax Levied Increase in State Aid Highway: Allotment: Balance August 31, 1940 110197.82 September 1,1939 X097.82 Deductions from Tax Lists Ex. F 216,122.69 56,058.63 160,064.06 1+49, 310.76 10, 753.30 2,100.00 97.28 1,629e46 $98,014o4l 12,950.58 Balance August 31, 1940 $85,063.83 Exhibit J TOWN OF BERLIN STATEMENT OF DOG LICENSE FUND For the Fiscal Year Ended August 31, 1940 Balance September 1, 1939 527.34 Receipts 19 343.90 1, 871.24 Disbursements: Dog Warden 4 59.00 Dog Damage 14.20 Town Clerk 155.40 State of Connecticut 518.05 1 146.65 Balance August 31, 1940 724.59 Exhibit K STATEMENT OF DIRT ROAD FUND Balance September 11 1939 $4,537.93 Received from State Highway Department 8,497.18 13, 035.11 Disbursements for Labor 7, 476.11 Balance August 31, 1940 5, 559.00 Exhibit L TOWN OF BERLIN STATEMENT OF OLIVE SELDEN FUND August 31, 1940 CHECKING ACCOUNT Balance September 1, 1939 30.30 Interest Transferred from Berlin Savings Bank 97x83 Balance August 31, 1940 $128.13 SAVINGS ACCOUNTS Berlin Savings Bank Book #349 $3,889.17 Middletown Savings Bank Book #94366 52563.51 Savings Bank of New Britain Book #7376 316.22 $9, 768.90 Exhibit M REPORT OF FUNDED DEBT August 31, 194_ 0__ 30- $1, 000.00 4% Coupon Bonds dated August 1, 1910- 2 due each August lst 30,000.00 69- $1.t 000 , 00 4% Coupon Bonds dated June 1, 1931- 3 due each June 1st 69,000.00 16- $1.9000000 42 % Coupon Bonds dated August 1, 1933- 4 due each August lst 16, 000.00 $1152000000 Exhibit N TOWN OF BERLIN ADJUSTED BALANCE SHEET AUGUST 31, 1940 ACCRUAL BASIS Assets Cash on Deposit- General Account $32,994.10 School Account 1,000.00 33,994.10 Dirt Road Fund 5,559.00 Accounts Receivable- City of Hartford 115.75 Uncollected Property Taxes 45,832.55 Less Personal Property Taxes to be suspended or abated 168.28 45,664.27 Less Reserve for Uncollectible Real Estate Taxes x5_,466.86 40,197.41 Uncollected Old Age Taxes 876.00 Taxes Levied in Future Budgets: 1940--41 Charity Appropriation 10,000.00 1940-41 Payment of Fire Equipment Note 2,250.00 12,250.00 092,992.26 Liabilities: Accounts Payable 3,568.03 Notes Payable- Berlin Savings Bank 2,250.00 State Aid Highway Allotment 11,197.82 17.015.85 Net Revenue Surplus $75.9976.41 BUDGET. The Board of Finance of the Town of Berlin recommend the following budget for payment of town expenses for the year September September 1, 1940 to August 31, 1941 for approval and adoption. Receipts. Amount to be raised by taxes $ 149, W9.90 Estimated amount from back taxes 102000.00 Interest $ 900.00 , Li ens , $ 100.00 11000000 OldAge Assistance Tax 8.9500000 Business Licenses $ -200.00 Non -Business Licenses 36.0.00 580.00 Town Court !- 5,000.00 Town Deposit Fund 74.00 Motor Bus Tax 200.00 Liquor Permits 7,000.00 Dog Damage _ 30.00 7 , 304.00 State Grants Enumeration 2,200.00 Transportation 11800.00 School Library 60.00 Non -Resident Children 500.00 Children on State prop. 35.00 State Aided Cases 9,000.00 In Lieu of taxes 72.00 13, 667.00 Relief Payments, other towns 6 000.00 ' Rents12000000 Vi h ting Nurse 300.00 11V 300.00 Tax, Anticipation notes 65,000.00 2682000090 68,040.9032,994.10 Balance in Bank 32,994910 $ 300,995000 Budget - continued Expenses General Town Government Selectmen - Salaries $ 12100.00 Expenses 300.00 Probate Court 300.00 Town Court 62000.00 Election Expenses 13000.00 Expenses of Board of Finance 60.00 Salary Auditor 400.00 Special Auditing 100.00 Salary and Exp. Board of Assessors 13350.00 Salary and Exp. Board of Relief 225.00 Salary and Exp. Tax Collector 3,500.00 Enumer Old Age Assistance Tax 150.00 Salary and Bond of Town Treasurer 11250.00 Town Counsel 600.00 Salary and Exp. of Town Clerk 850.00 Yaintenance of Town Hall 12800.00 Compensation Insurance 12150.00 Memorial Day 200.00 20,335.00 Public Safety New Britain Fire Department 500.00 East Berlin Fire Department 1,300.00 Kensington Fire Department 1,130.00 Police 21000.00 Dog Damage 200.00 Liability Insurance 400.00 Fire Insurance - Town 500.00 Fire Insurance - Schools 600.00 5, 8.00 Highways Superintendent of Highways 1,100.00 General Maintenance 132000.00 Snow Removal 29000.00 Road Material 2,000.00 Traffic Light 100.00 Repair of Bridges 500.00 Trucking 500.00 19 , 200.00 Conservation of health Salary of Health Officer 600.00 . Visiting. Nurse Committee 22320.00 Vital Statistics 100.00 3,020.00 Budget - continued Charities Apprpr0ation voted last year $ 10,000.00 Outdoor Relief 21,000.00 Maintenance Town Farm 500.00 Widows' Aid -Payments to State 800.00 Support of Insane Poor 1,000.00 Support of Poor in Institutions 2,000.00 Relief Payments to other t owns 42000000 Relief Administrator _ 1,000 00 $ 402300.00 Education. General Control - Salaries- Administrative 1,650.00 Salaries- Clerical Assistants 175.00 Supplies and Expenses 50.00 Instruction Salaries - Supervisors 21P700.00 Salaries - Principals 111600.00 Salaries - Teachers 51,495.00 Text Books 29500.00 Instructional Supplies 23500.00 Other Supplies 500.00 Operation of Plant Salaries of Janitors 61000.00 Fuel 2, 730.00 Water and Light 12800.00 Supplies and other expenses 13125.00 Maintenance of plant 21000.00 School Libraries 300.00 Health Service 300.00 Transportation 73840.00 Enumeration 110.00 New Equipment Replacements 1 900 00 $ 873275.00 Town Libraries 300.00 300.00 Recreation Maintenance of Parks 1,000.00 Care of monuments 200.00 1, 200.00 Miscellaneous Emergency 1,000.00 Care of town property 500.00 Tax Title _1000.00 22500000 Budget - continmed. Payments to Civil Divisions State Tax on towns $ 31500.00 State Old Age Assistance Tax 72200.00 Military Tax 1, 200.00 County Tax 32800000 Ydddletown Tax 5.00 Kensington Fire District 250.00 Worthington Fire District 50.00 $ 162005.00 Interest Payments Temporay Loans bOTM On Bonds 4Y680900, 59180.00 Redemption of Debt Temporary Loans 65,000.00 Bonds 9,000.00 Loan Berlin Savings Bank 29250.00 762250.00 Improvements Equipment 3, 500.00 W • Pe -A, 3,000.00 State Aid Roads 16,300.00 22 800.00 $ 3000995.00 Board of Finance Arthur R. Benson, Chairman James J. Fitzsimons William Emerson Henry A. McKeon Leon J. Horns s Timothy Dehan Arthur L. Woodruff, Clerk PLANOGRA-PHED sY THE KELLOGG & 13ULKELEY CO.. HARTFORD. CONN.