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Report of the City Government of Ellsworth,Maine for the Municipal Year Ending December31, 1942Ellsworth (Me.).

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Repository CitationEllsworth (Me.)., "Report of the City Government of Ellsworth, Maine for the Municipal Year Ending December 31, 1942" (1942).Maine Town Documents. 1658.https://digitalcommons.library.umaine.edu/towndocs/1658

REPORT OF THE

CITY GOVERNMENT

OF

ELLSWORTH, MAINE

For THE MUNICIPAL YEAR ENDING

DECEMBER 31, 1942

CITY GOVERNMENT 1942

City Council Myron R. Carlisle, Chairman

Harry E Curtis Millard P Jordan C. Earle Smith Ross C. Stuart

School Committee Charles K. Foster, Chairman

Francis P Laffin Laurence G. Higgin.s Board of Mothers' Aid

Edward F Robinson, Chairman Ethel B. Lowell Esta B. Parcher

Board of Registration Gladys J. Bragdon, Chairman

Leon Tilden Avis T. Saunders Board of Assessors

Milo B. Clarke Chairman Edward J . Collins Harvard A Phillips

Trustees of Library Philip R. Lovell, Chairman

Charles J . Hurley, Treas. Marion J . Wyman Eva N. Osgood Edward F. Small

Overseers of Poor City Council

City Manager Charles A. Haynes City Clerk City Manager City Treasurer City Manager Collector of Taxes Perley E. Priest Chief of Police George M. Campbell Chief of Fire Department Royal J. Goodwin First Assistant Leonard R. Jordan Second Assistant Harvard E. Jellison Building Inspector Emerson D. Ladd Health Officer Fred A. Shea n u m b i n g Inspector Fred W. Beal Inspector of Meat and Milk Walter P Warren Sealer of Weights and Measures Harvard S. Linscott Harbor Master Clarence Sturgeon Street Commissioner City Manager Librarian Marion J . Wyman Matron of Reading Room Mrs. J . J . Duffy

Board of Health George Parcher, M D., Chairman

C. C. Knowlton, M. D. J . H. Crowe, M. D.

4

LETTER OF TRANSMITTAL

To the Honorable City Council, City of Ellsworth, Maine. Gentlemen:

For the second consecutive time the city finished its muni­cipal year on December 31, 1942, with an unexpended balance in its budget. This was accomplished in spite of the fact that the tax rate was one mill lower than the previous year, re­ducing the budget to seemingly its lowest possible figure.

Year Amount Unexpended 1941 $2,019.81 1942 $6,964.33

Despite this fact, when the books were closed at the €iid of the year, $27,894.06 of unpaid bills were carried forward into the new year. The reason for this may be clearly seen when an examinaion is made of the unpaid taxes and tax liens, amounting to $80,213.52, now carried on the city books as assets.

Since 1897, and prior to that time, bonds were issued about every five years to take care of this deficiency, the last issue dated 1937. But as long as taxes are not collected the bi'ls of the city cannot be paid. And the only relief will be 100 per cent, collection each year of all collectible taxes and adequate provision made to take care of uncollectible balances. A cash ieserve is now being set aside, mjade up of the excise tax and overlay, which will be used to take care of these uncollectible balances, abatements, etc., and which will give the city a work­ing capital and insure against a similar occurrence.

The year 1942 was unusual and presented many problems be­cause of wartime conditions- Supplies and equipment could not bt purchased when needed, while many unforseen expenses came up for which no provision had been made.

Due to a balance of State-aid funds from 1941, 930 feet of highway was completed on State street, and 678 feet more is ready for surfacing in the spring. Landscaping along the siies of the street will also be completed a t t ha t time. This is prob­ably the end of highway censtruction for the duration.

City streets were not tarred as usual but we were fortunate

5

to receive enough material for patching and have a small amount of t a r available for work in the spring.

All other departments of the city, though affected somewhat by war conditions, carried on much1 as usual.

After December 7, 1941, a call was sent out for volunteers for Civilian Defense, and practically 100 per cent, of the pop­ulation was recruited for one job or another . A District Warn­ing Center was located in the city hall near the manager's office, maimed twenty-four hours a day, and a local control center was opened in the basement.

When rationing was started, in the letter par t of 1941, offices were provided on the top floor of city hall but these were soon outgrown and are now located in the large room in the east end of the first floor.

Due to the fact t ha t there was no city report in 1938, 1940 or 1941, it was decided to list in this report the marries of the principal officers of the city since 1934, the start of the Coun­cil-Manager form of government, as a matter of record. There is also printed in this report a comparative balance sheet from all years from 1938 to date for the same reason. It will be no­ticed tha t in 1940 the city carried a large surplus, while in 1941 a deficit or net debt was shown. This change was made by eliminating "City Property," which was carried as an asset. This was done upon advice of the State Department of Audit. I t gives a clearer picture of the financial condition of the city.

I would like to remind the citizens of Ellsworth tha t the city offices and records are open for inspection at all times and suggestions and criticisms are welcome.

I thank the members of the City Council for their coopera­tion during 1941 and 1942, my first years as city manager, and I also thank the employees of the various departments for their loyalty and cooperation.

Respectfully yours,

CHARLES A. HAYNES, City Manager.

YEAR CITY COUNCIL CITY MANAGER CITY CLERK CITY TREASURER TAX COLLECTOR

1934 F L. Heath, Chair. M. F McFarland J . A Cunningham M. F McFarland M. F . McFarland F C. Scott R. W. Clarke H A . Little G. W Christie

1935 F . L. Heath, Chair. M. F McFarland J. A .Cunningham M. F McFarland M. F McFarland F. C. Scott R. W Clarke Reuben H. Davis W. C. Stery

1936 C. K- Foster, Chair. M. F McFarland J. A .Cunningham E. C. Osgood M. F McFarland Reuben H. Davis W. C. Stery C. W Hurley C. M. Willey," Jr.

1937 C. K. Foster, Chair. M. F McFarland J . A .Cunningham J . A .Cunningham W. C. Stery C. W. Hurley C. M. Willey, Jr.

Earle L. Grindle C. M. Gott

6

YEAR CITY COUNCIL CITY MANAGER CITY CLERK CJTY TREASURER TAX COLLECTOR

1938 E. L. Grindle, Chair. M. F McFarland J. A .Cunningham J. A .Cunningham M. F McFarland C M . Gott C A. Haynes M. F McFarland M R . Carlisle W. H. Cushman R. L. Higgins

1939 R. L. Higgins, Chiair. F T. Adams C A. Haynes C. A Haynes F T. Adams W. H. Cushman M. R. Carlisle O- M. Clement C. W Joy

1940 O. M. Clement, Chair. F T. Adams C. A. Haynes C. A. Haynes F T. Adams M. R. Carlisle, Chair.* C. W Joy W. H. Cushman F J . Dunleavy C. Earle Smith*

1941 M. R. Carlisle, Chair. C. A. Haynes C. A. Haynes C. A. Haynes P E. Priest W. H. Cushman F. J . Dunleavy M. P. Jordan C. Earle Smith

*To fill unexpired term of O. M- Clement

7

8

City of Ellsworth

COMPARATIVE BALANCE SHEET

F e b r u a r y 1, 1939

Assets : Feb . 5, 1938 Feb . 1,1939

Cash Gene ra l $10,235 54 $9,627 11 Pe t ty 135 CO 135 00

T a x e s 1938 43,122 25 1937 39,969 65 2,290 01 1936 12,917 90 7 528 09 1935 6,103 64 4,864 75 1934 2,913 69 1,953 87 1933 1,006 35 723 02 1932, 1931 2 ,97152 2,97152

Tax Liens 1937 10,505 95 1936 3,343 33 974 43 1935 1,253 49 1 215 47 1934 319 53 319 53

Tax Deeds Pr ior to 1933 6,442 17 6,463 77 P rope r ty Held by Sheriff 's Sa le 188 13 64 58 Notes Receivafre 306 00 Accounts Receivable 1,835 85 Pa r t i c i pa t i on Cert i f icate 241 32 D e p a r t m e n t a l Accoun t s R e c e i v a b l e . . 4,836 00 *5,560 02 Accrued I n t e r e s t 459 37

City P rope r ty : Civic Cen te r Land , Bui ld ings a n d

E q u i p m e n t 142,629 30 142,629 30 O t h e r L a n d a n d Bui ld ings 190,250 00 190,75'0 00 E q u i p m e n t a n d F i x t u r e s 35,555 56 35.555 56

T r u s t F u n d s I n v e s t m e n t 23,780 50 25,096 75

$485,551 99 $494,492 80

*This a c c o u n t was s u s p e n d e d a t t h e t i m e of t h i s aud i t .

9

Liabilities: Feb. 5, 1938 Feb. 1,1939

Bonds Payable: Issue of 1934 $15,000 00 $10,000 00 Issue of 1932 50,000 00 45,000 00 Issue of 1934 18,000 00 17,000 00 Issue of 1937 25,000 00 25,000 00

R F C Mortgage on City Hall 111,000 00 111,000 00 Notes Payable 33,000 00 30,000 00 1937 State Tax 15,000 00 10,000 00 1938 State Tax 18,283 55 Cem Trust Funds In General Clash 400 00 400 00 Reserve for Uncollected Taxes 12,635 32 10.335 44 Reserve for Uncolected Tax Deeds. . 4,820 69 4,820 69 Reserve for 1937 Abatements not used 53 45

Trust Funds - Reserve or Principal: Cemetery Funds 22,850 00 24,150 00 McGlauflin Fund 600 00 600 O'O Municipal Clock Fund 145 26 148 17

Trust Fund Interest Reserve: Cemetery 121 07 121 07 McGlauflin Fund 64 17 77 51

School Dept Unexpended Bal 84 66 629 IS Municipal Proprietory Int . Surplus 176,830 82 186,873 73

$485,551 99 $494,492 80

10

City of Ellsworth

COMPARATIVE BALANCE SHEET

December 31, 1939

Assets: Feb. 1, 1939 Dec. 31,1939

$9,627 11 $6,768 70 S p e c i a l . . 9,234 82 P e t t y . . . . 135 00 250 00

T a x e s 1939 38,294 88 1938 43,122 25 7,688 94 1937 2,290.01 1936 7,528 09 5,921 09 1935 4,864 75 3,504 08 1934 1,953 87 1,297 81 1933 723 02 647 07

1932, 1931 2,971 52 2,971 52 Tax Liens 1938. 12,378 62

1937. 10,505 95 3,396 60 1936. 974 40 888 15 1935. 1,215 47 1,240' 47 1934. 319 53 319 53

T a x Deeds 6,463 77 6,463 77 1937 T a x c o u r t Execu t ions

6,463 77 395 68

Sheriff 's Deeds . . 64 58 64 58 Accounts Receivable Specia l 1,835 85 1,962 73 Notes Receivable 306 00 306 00 D e p a r t m e n t a l Accoun t s Receivable

Suspended . . . . 5,560 02 3,491 03 City P r o p e r t y :

Civic Cen te r Land , Bui ld ings a n d E u i p m e n t . . . 142,629 30 142,629 30

O t h e r l a n d a n d bui ld ings 190,750 00 190,864 00 E q u i p m e n t a n d F i x t u r e s 35,555 56 39,055 50

T r u s t F u n d I n v e s t m e n t 25,096 75 26,019 89 Ove rd rawn B a l a n c e s :

S t a t e Aid R o a d Cons t ruc t i on . . . . 5,163 65 T a r Account . . 474 55

Accounts Rece ivable : Poor of O t h e r T o w n s . . . 1,047 05 S t a t e Poor . . . . 4,031 45

$494,492 80 $516,771 52

11

Liabilities: Feb. 1, 1938 Dec. 31,1939

Bonds Payable $97,000 00 $84,000 00 Notes Payable 30,000 00 62,350 00 R. F . C. Mortgage City Hall 111,000 00 111,000 00 Trust Fund Reserve 25,096 75 26,019 89 Reserve for Taxes 15,209 58 11,211 04 Unpaid State Tax 28,283 55 19,964 90 Trust Funds in General Cash 4'00 00

Unexpended Balances: School Department 629 19 697 9b Old Age Assistance 4,690 14

NET MUNICIPAL PROPRIETORY INTEREST SURPLUS 186,873 73 196,837 60

$494,492 80 $516,771 52

12

City of Ellsworth

COMPARATIVE BALANCE SHEET

ASSETS

Dec. 31, 1939— De< :. 31, 1940

Cash General $6,768 70 $11,310 48 Special 9,234 82

52

3,178 61

$16,003 52 $14,489 09 Petty 250 00 250 00

Uncollected Taxes 60,325 39 47,870 37 Tax Liens 18,223 37 17,677 78 Tax Deeds 6,463 77 6,463 77 Tax Executions 395 68 3,445 36 Sheriff's S!ales 64 58 1,019 14 Notes Receivable 306 00

Accounts Receivable: Special $1,962 73 $1,962 73 Dept. (suspended) 3,491 03 3,491 03 Dept. (active):

Highway (State) 5,163 65 4,377 83 Charity (oth towns) 1,047 05 1,991 27 Charity (State) 4,031 45 7,452 66 Cemeteries (Trust

Fund Income)

91

952 50

15,695 91 20,228 02 City Property 372,548 86 379,530 86

Trust Fund Investments: Bonds 24,000 00 24,000 00 Savings Banks 621 74 3,033 41 Certificates of Deposit 691 12 606 00 Bond Premiums 644 40 644 40 Accrued Interest 62 63

89 26,019 89 28,283 81

Total Assets $516,296 97 $519,258 20 Overdraft Balances - Tar Acct. 474 55

Comb. Assets and O'draft Bal. $516,771 52 $519,258 20

13

LIABILITIES

-Dec. 31,1939 Dec. 31,1940-

1940 Taxes Overpaid $ 30 Notes Payable:

Banks $ 4,350 '00 $ 1,900 00 Brokers 28,000 00 48,000 00 Temp. Loans (Bank) 30,000 00 27,500 00

$62,350 00 77,400 00 Bonds Payable:

Sewer $16,000 00 $15,000 00 Refunding 68,000 '00 56,000 00

84,000 00 71,000 00 S t a t e T a x 19,964 90 20,161 25

Defer red Cred i t : Old Age Ass i s tance 4,690 14 2,735 89

City Hal l M o r t g a g e (RFC) 111,000 00 111,000 00

Rese rves : Uncoi l . T a x e s $6,357 71 $1,044 27 Uncoil . T a x Liens

a n d Deeds 4,799 88 4,192 22 U n u s e d '37 A b a t e m e n t s 53 45 53 45 T r u s t F u n d s 26,019 89 28,283 81 Spec. T a x A d j u s t m e n t s

37,230 93

279 96

37,230 93 33,853 71

T o t a l Liabi l i t ies $319,235 97 $316,151 15

U n e x p . B a l a n c e School Dept . 697 95 419 98

$319,933 92 $316,571 13 S u r p l u s 196,837 60 202,687 07

Combined Liabilities, Unexp. Balance and Surplus $516,771 52 $519,258 20

14

COMPARATIVE BALANCE SHEET

ASSETS

Dec. 31,1941 Dec, 31,1940-

Cash General $1,371 17 $11,310 48 Petty 250 00 250 00 Special 3,178 61

Food Stamps 1,500 00

Tax Accounts: Uncoil. Taxes $47,294 78 $47,870 37 Tax Liens 21,096 21 17,677 78 Tax Deeds 6,463 77 6,463 77 Tax Executions 3,282 53 3,445 36 Sheriff's Deeds 1,120 36 1,019 14

$79,257 65 $76,476 42 Less Reserve for Losses 10,607 99 5,236 49

68,649 66 71,239 93 Accounts Receivable 11,176 47 20,228 02 City Hall Mortgage (contra) 111,000 00 City Property 379,530 86 Trust Funds Investment 29,968 66 28,283 81

$223,915 96 $514,021 71 Reserves as Above 5,236 49

$519,258 20

15

LIABILITIES

-Dec. 31, 1941 — D e c . 31,1940

1940 T a x e s O v e r p a i d $ 30 Notes P a y a b l e $63,500 00 77,400 00 B o n d s P a y a b l e 63,000 00' 71,000 00 City Ka i l M o r t g a g e 111,000 00 111,000 00 Excise T a x 834 75 1937 T a x A b a t e m e n t s 53 45 53 45 T a x A d j u s t m e n t Account 185 84 279 96 C e m e t e r y T r u s t F u n d s 29,968 66 28,283 81 S t a t e T a x 20,942 30 20,161 25 D u e C e m e t e r y T r u s t F u n d s 200 00 Old Age Ass i s t ance 2,735 89 Reserve for Uncol lec ted

T a x e s a n d T a x Liens 5,236 49 U n e x p e n d e d School Bala r ice 419 98 ice

$289,685 00 $316,571 13 Su rp lu s 202,687 07

$519,258 20 Net Surplus (deficit) $74,941 33*

Less: Res. Fund (unexpended bal.) 2,019 81

Less: Dept. Bal For­ward! (net) 7,152 48

65,769 04*

$223,915 96

- Deficit

16

ANALYSIS OVERDRAFTS AND UNEXPENDED BALANCES

Appropriation Account 1942 Unexpended Overdrawn

Administration Account $351 05 City Hall Police Dept Fire Dept Hydrant Rental Traffic Control Health Dept Red Cross Nurse Sewers Highway Sidewalk Snow Removal Bridges Street Lights City Poor City Farm Aid to Dependent Children Board and Care of Children Library Contingent Civilian Defense W P A (School Lunches) Reserve Interest on Bonds and Loans Interest on Taxes

$358 33 243 58 90 54

280 00 342 08

100 16 26 36 14 27

2,823 92 675 17

125 71 132 17 33 95

2,028 11 197 54

238 84 640 14 325 02 324 25 296 28

116 67 3,000 00 429 03 373 70

$10,265 60 $3,301 27 3,301 27

Unexpended Balance to Net Debt $6,964 33

17

STATE DEPARTMENT OF AUDIT Augusta

Augusta, January 29, 1943.

TO THE CITY MANAGER AND CITY COUNCIL ELLSWORTH, MAINE

In accordance with your request, this department, repre­sented by G. C. Lewis, has completed a n examination of the accounts of your city officials for the municipal year ended December 31, 1942.

Our report, herewith submitted, was prepared from your city records and, to the best of our knowledge and belief, properly reflects the true financial condition of your municipality as of that date .

The data obtained by us is summarized in the following:

Comments

Exhibit A Balance Sheet B Cash Receipts and Disbursements C 1942 Valuation and Commitment D Statement of Departmental Operations E Analysis of Change in Net Deficit

Schedule 1 Reconciliation of Treasurer's Cash Balance 2 Uncollected Taxes* 3 Tax Liens 4 Outstanding Tax Executions* 5 Property Acquired by Sheriff Sales* 6 Valuation Reserves 7 Accounts Receivable* 8 Trust Funds 9 Notes Payable

10 Bonds Payable 11 Reserve Fund

Respectfully submitted

STATE DEPARTMENT OF AUDIT Harold E. Crawford,

Municipal Auditor.

* Indicates schedules on file in city offices but not published due to length.

18

COMMENTS

Cash

All cash recorded as received was properly accounted for as summarized on Exhibit B. All receipts are deposited daily.

Expenditures were made by check from properly authorized warrants as summarized on Exhibits B and D.

The bank accounts were reconciled as of December 31, 1942, and appeared to be correct as per detail on Schedule 1. The Petty Cash was verified by actual count and found to be cor­rect.

Tax Accounts

With the exception of tax deeds which were not available, all tax accounts were checked and schedules 2, 3, 4 and 5 sub­stantiate the amounts s'r.own on the Balance Sheet.

A summary of the Valuation Reserve Account, as set up for uncollected taxes, is shown on Schedule 6.

Accounts Receivable

The accounts receivable were checked and after making a few minor adjustments agreed with the amount shown on the Balance Sheet. The detail of this account is shown on Sched­ule 7.

Trust Funds

A!l trust funds were examined and the investment of same carefully checked. Several changes were made in the invest­ments in the past year. The income from investments appeared to have been used in conformity with the requirements of the trust.

Reserve Fund

The reserve fund set up in 1941 as the result of an unexpend­ed balance in the appropriation accounts was further in­creased this year by a still larger unexpended balance which, at the completion of this audit, had1 accumulated to an amount of $8,984.14 and, according to Article 5, Section 5, of the City

19

Charter, is to be applied directly to the reduction of the un­funded debt of the city.

General

The early completion of audit and report for the year ended December 31, 1942, may, in general, be attributed to the fact tha t just prior to the audit of the 1942 accounts, the audit of the 1941 accounts was completed.

In order to fully appreciate the value of this report, we refer you to the 1941 audit report in which will be found many changes and adjustments which will explain the various dif­ferences in this report as compared with the 1940 report pre­viously submitted.

In order to complete the 1941 audit report, it was necessary to bring much of the work up to date in order to verify the balances and accounts under audit. The extra work entailed in completing the 1941 audit was of course of much value to us in compiling this report.

Excise tax receipts 97 to 1,103 inclusive were examined and the amount collected, $5,373.35, was all applied to the General Highway account.

The dog licenses issued were checked and, according to the records, 2*01 male and 14 female dogs had been registered, to­taling $249.50. No remittance had been made by your City Clerk to the State Treasurer as of January 27, 1943, and it is our recommendation tha t immediate settlement be made.

20

EXHIBIT A

BALANCE SHEET DECEMBER 31, 1942

(Compared with December 31, 1941)

ASSETS Subsidiary Schedules Dec. 31, 1942 Dec. 31,1941

Cash: 1 General $3,418.20 $1,371.17

Petty 250.00 250.00 Food Stamps 1,500.00

Tax Accounts: 2 Uncollected

Taxes $47,612.62 $47,294.78 3 Tax Liens 22,877.40 21,096.21

Tax Deeds 6,463.77 6,463.77 4 Tax Execu. 3,259.73 3,282.53

5 Sheriff's Deeds 1,120.36 1,120.36

$81,333.88 $79,257.65

Less Res. for loss 12,337.50 10,607.99

68,996.38 68,649.66

7 Accounts Receivable 4,536.98 11,176.47 City Hall Mort­

gage (Contra) 111,000.00 111,000.00

8 Trust Fund Investment 29,452.39 29,968.66

TOTAL ASSETS $217,653.95 $223,915.96

21

LIABILITIES Subsidiary Schedules Dec. 31, 1942 Dec. 31, 1941

9 Notes Payable $65,000.00 $63,500.00 10 Bonds Payable 50,000.00 63,000.00

City Hail Mortgage 111,000.00 111,000.00 Due State Agencies:

State Tax 21,538.89 20,942.30 Deferred Credits:

Excise Tax 372.92 834.75 Special Accounts:

1937 Tax Abatements $53.45 Tax Adjustment Accc lint 185.84 185.84 lint 185.84

239.29 Due Trust Funds 200.00

8 Trust Fund Reserve 29,452.39 30,168.66 Deduct Liability ab< Dve 200.00 Dve

29,968.66

TOTAL LIABILITIES $277,551.04 $289,685.00

Surplus Accounts: 11 Reserve Fund

(City Char­ter, Art. 5, Sec. 5) $8,984.14 $2,019.81

Ex. D Departmental Bals. For'd (net) 3,604.83* 7,152.48

Ex. E Net Surplus (Deficit) 65,276.40* 74,941.33*

59,897.09 *65.769.04

Combined Liabilities and Surplus Accounts $217,653.95 $223,915.96

•Overdraft or Deficit.

22

EXHIBIT B

CASH RECEIPTS AND DISBURSEMENTS

Year Ended December 31, 1942

Cash Balance December 31, 1941 $1,371.17

RECEIPTS

Property and Poll Taxes: Current Year $136,950.87 Prior Years 25,783.97

$162,734.84 Tax Liens 8,939.29 Tax Executions 17.80'

$171,691.93 Excise Tax 1942 $4,999.43 Excise Tax - 1943 373.92

5,373.35 Dog Licenses - 1941 317.50

Prom Other State Sources

Departmental: General Govt. $639.12 $ 55.55 Protection 562.48 Highways 11.93 5,996.21 Charities 39.50 Education 1,617.24 6,456.85 Library 102.00 Unclassified 20.00 231.89 Interest 13.13

$2,390.29 $13,355.61

15,745.90 (Ex.D)

Temporary Loans $55,000.00 Less Discount 141.67

54,858.33

23

Reimbursable Expenditures: State 12,939.39 Others 1,159.48

14,098.87

Other Receipts: Food Stamps 6,310.00 New Trust Funds 730.00 Income from Trust Fund

Investments 516.00 Income from Trust Funds 1,962.27 Trust Fund Reinvestments 16,823.26 Miscellaneous 119.74

26,461.27 26,461.27

Total Receipts 288,547.15

Total Available $289,918.32

DISBURSEMENTS

Departmental Accounts (Exhibit D) . $179,000.19 Food Stamps 6,363.00 Refund on Tax Accounts 70.40 New Trust Fund Invested 730.00 Trust Fund Income Invested 516.00 Trust Fund Reinvestments 17,023.26 State Tax 1941 20,942.30 Notes Payable 33,500.00 1937 Abatement Account 53.45 State Poor 6,874.30 Poor of Other Towns 1,113.72 Dog Taxes 1941 313.50 Temporary Loans 20,000 00

286,500.12

Cash Balance Dec. 31, 1942 (Schedule 1 ) . . $3,418.20

2-1

EXHIBIT C

1842 VALUATION AND COMMITMENT Year Ended December 31, 1942

VALUATION Real Estate - Resident $1,678,030.00 Real Estate Non-resident 1,232,119.00

$2,910 149.00 Personal Estate - Resident $267,609.00 Personal Estate - Non-resident 117,915.00

385,524.00

Total Valuation $3,295,673.00

COMMMITMENT Valuation x Rate - $3,295,673 x .052 $171,375.00 1 ,'031 Polls @ $3.00 3,093.00 Fractional Gain 01

Tax Commitment $174,438.01 Supplemental Taxes 213.35 Refunds 28.00

Total Charges to Collector $174,709.37 Credits to Collector:

Cash Paid Treasurer $136,950.87 Abatements 206.64 Discount on Taxes 812.30

137,969.81

Uncollected 1942 Taxes Dec. 31, 1942 $36,739.56

COMPUTATION OF ASSESSMENT Tax Commitment $174,468.01 Requirements:

City Appropriations $137,214.73 State Tax 26,477.69 County Tax 10,775.59

Total Appropriations (Exhibit D) 174,468.01

Balances Depart­from Appropri­ mental Other

1941 Year ations Receipts Credits General Government

Administration $8,700.00 $683.97 $164.12 Finance and accounts 3,193.13 Elections and registrations 1,327.80 City Hall 4.800.00 10.70

STATEMENT OF DEPARTMENTAL OPERATIONS EXHIBIT D Year Ended December 31, 1942

Total Cash RESERVE FUND Bals. Avail- Disburse- Other Over- Unex- to able ments Charges draft pended 1943 Yr

$9,548.09 $5,373.01 $3,824.03 3,193.13 3,193.13 1327.80 1,327.80 4,810.70 5,169.03

$351.05

$358.33

13,500.00 694.67 4,685.05 18,879.72 15,062.97 3,824.03 358.33 351.05

Protection Police Department Fire Department Building Inspector Hydrant Rental Traffic Control

4,200.00 7,500.00

5,164.00 600.00

5.00 557.48

50.00

4,205.00 8,057.48

50.00 5,164.'00

600.00

4,448.58 8,070.02

50.00 4,884.00

257.92

78.00 243.58

90.54

280.00 342.08

17,464.00 562.48 £0.00 18,076.48 17,710.52 78.00 334.12 622.08

Health and Sanitation Health Department Red Cross Nurse Sewers

650.00 1,600.00 1,000.00

650.00 1,600.00 1 000.00

750.16 1,626.36 1,014.27

100.16 26.36 14.27

3,250.00 3,250.00 3,390.79 140.79 25

Balances D e p a r t ­ To ta l from A p p r o p r i ­ m e n t a l O t h e r Avai l ­

1941 Year a t i o n s Rece ip ts Credi ts able Highways a n d Br idges

H i g h w a y D e p a r t m e n t 6,000.00 6,001.13 6,849.18 18,850.31 S idewa lks 1,000.00 1,000.00 S t a t e - A i d R o a d Cons t r . 2,000.0'O 2,000.00 P a t r o l M a i n t . $287.01 2,100.00 2,387.01 Snow Rem. a n d S a n d . 3,000.00 3,000.00 Br idges 500.00 7.01 507.01 S t r e e t L i g h t i n g 7,300.00 7 300.00 Un improved R o a d s Ma in t . T h i r d - C l a s s Road Main t . 721.00 721.00

287.01 22,621.00 6,008 14 6849.18

Charities City Poor City Poor Farm Aid to Dep. Children Board and Care

2,886.67 10,800.00

Education Common Schools High School

966.30 39,800.00

39.50

8.77 6,297.94

231.67

35,765.33

7,000.00 39.50 6.13 225.54

7,045.63 225.54

386.67 1,500.00 1 886.67 2,500.00 2 300.00 4,300.00

13,957.84

4,616.70 45,411.77 11,137.53 17,435.50

26

Cash RESERVE FUND Bals. Disburse- Other Over- Unex- to

ments Charges draft pended 1943 Yr

16,026.39 104.83

6,645.52 287.01

2,330.71 374.84

7,266.05 211.20 225.84

220.00

795.00 125. 71

2,823.92 675.17

132.17 33.95

"4,645.52 2,1C0.00

*211.20 495.16

33,472.39 1,015.00 125 71 3,635.21 •2,261.56

7,623.81 225.54

1,357.33 3,166.26

1,647.47 2,225 65

238.84 640.14

290.50 993.60

12,372.94 1,647.47 2,225 65 878.98 1,284.10

25,264.43 17,435.50

24,346.82 *4,199.48

Balances from

1941 Year Textbooks and Supplies Repairs and Insurance Vocational Education

and Equipment Supt. of Schools School Board School Flag Acct. Park St. School Add. 4,000.00

Appropri­ations

Depart­mental Other

Receipts Credits 199.73 8,196.90

1,103.59

1,567.65 1,839.31 1,699.92

369.54

Total Cash RESERVE FUND Bals. Avail- Disburse- Other Over- Unex- to able ments Charges draft pended 1943 Yr

8 396.63 8,396.63 1,103.59 1,103.59

3,406.96 1,699.92

369.54

4,'000.00

3,406.96 1,699.92

369.54 18.24

4,000.00

4,986.30 39,800.00 8 074.09 28,963.52 81,823.91 57,694.81 28,346.82

Library Maintenance and Books 2,550.00 102. CO

*18.24

*4,217.72

2,652.00 2.326.98 325.02

Unclassified Contingent 3,558.66 184.38 514 34 4,257.38 2,740.51 1,192.62 324.25 Mem. and Armistice Days 100 00 100.00 100.00 Civilian Defense 1,500.00 63.36 1,563.36 1,267.08 296.28 W. P A. 116.67 116.67 Reserve Fund 3,000.00 3,000.00 3,000.00 Wood Account 4.15 4.15 1,290.23 * 1,286.08 Civil Improvements 600.00 600.00 600.00 Clarke & Silsby,

Legal Services 4,971.07 4,971.07 2,000.00 2,971.07

13,629.73 251.89 614.34 14,495.96 8,114.49 1,192.62 116.67 3,620.53 1,684.99

27

Cemeteries Perpetual Care

Balances Depart-from Appropri- mental Other

1941 Year ations Receipts Credits

* 1,007.50 1,962.27

Total Cash RESERVE FUND Bals. Avail- Disburse- Other Over- Unex- to able merits Charges draft pended 1943 Yr

954.77 1,049.41 *94.64

I n t e r e s t G e n e r a l T a x e s

4,6'OO.OC 13.13 360.57

4,600.00 373.70

4,029.30 141.67 429.03 373.70

4,600.00 13.13 360.57 4,973.70 4,029.30 141.67 802.73

Munic ipa l I n d e b t e d n e s s P a y m e n t on B o n d s 9,000.00 4,000.00 13,000.00 13,000.00

Specia l Assessmen t s S t a t e T a x C o u n t y T a x

26,477.69 10,775.59

26 477.69 10,775.59 10,775.59

26,477.69

37,253.28 37,253.28 10,775.59 26,477.69

Total All Depts $7,152.48 $174,468.01 $15,745.90 $47,716.00 (Exhibit A) (Exhibit C) (Exhibit B)

f 245,082.99 $179,000.19 $62,723.30 $3,301.27 $10,265.60 *$3604.83 (Exhibit B) ( S c h e d u l e 11 | (Ex. A)

"Overdrafts 28

29 EXHIBIT E

ANALYSIS OF CHANGE IN NET DEFICIT Year Ended Decembsr 31, 1942

Net Deficit December 31, 1011 $74,941.33 Transactions affecting pricr years:

Charges to adjust warrants $ 32.48 Charges to adjust tax lien accounts 89.76 Charges to adjust tax accounts . . . 243.13 Charges to adjust reserve for un-

collectibles 2,331.86 Charges to adjust s tate poor acc ts . . 637.84

Net charges affecting prior years 3,335.07

$78,276.40 Transactions affecting current year:

Appropriations Bonds payable . . $9,000.00 Transfer Bonds payable 4,000.00

Net gain in operations for year 13,000.00

Net Deficit December 31, 1942 (Exhibit A) $65,276.40

SCHEDULE 1

RECONCILIATION OF TREASURER'S CASH BALANCE December 31, 1942

Union Trust Company, Ellsworth, Maine Balance per bank statement $12,878.84 Deduct outstanding checks 10,979.26

Check-book Balance December 31, 1942 $1,899.58 Liberty National Bank, Ellsworth, Maine

Balance per bank statement $ 759.42 Deduct outstanding checks 2,617.78

Check-book Balance December 31, 1942 *$1,858 36

Combined Check-book Balances December 31, 1942 $41.22 Add Cash on Hand (deposited January 2, 1943) 3,376.93

Cash Balance Dec 31, 1942 (Exhibits A and B) $3,418 20

•Overdraft

SCHEDULE 2

UNCOLLECTED TAXES

Balances New T a x A b a t e ­ Adjus t ­ B a l a n c e s Year 12/31/41 C o m m i t m e n t s Collected Liens m e n t s m e n t s 12/31/42

1942 $174,709.37 $136,950.87 $1,018.94 $36,739.56 (Ex. C) 1941 $38,420.51 99. CO 25,296.10 $9,931.37 208.73 $ 73** 3,084.'01 1940 2,186.35 42.40 308.44 42.40 5.00** 1,882.91 1939 778.27 63.20 715.07 1938 1,298.86 61.44 104.98 1,132.44 1936 2,434.99 54.79 266.49 2,113.71 1935 1,775.67 91.13 1,684.54 1934 191.09 191.09 1933 209.04 139.75 69.29

$47,294.78 $174,850.77 $162,734.84 $9,931.37 $1,872.45 $5.73** $47,612.62

(Exhib i t A) (Exh ib i t B) ( E x h i b i t A)

** Credit adjustments

30

31

SCHEDULE 3

TAX LIENS December 31, 1942

Balances New Adjust­ B^'ances Year 12/31/41 Liens Collected ments 12/31/42

1941 $10,810.94 $3,345.65 $66.76 $7,398.53 1940 $9,468.35 4,549.45 23.70 4,895.20 1939 3,936.90 623.49 3,313.41 1938 3,592.39 218.52 3,373.87 1937 2,119.95 162.18 1,957.77 1936 741.29 741.29 1935 1,048.37 40.00 1,008.37 1934 188.96

$8,939.29 $90.46

188.96

$21,096.21 $10,810.94 $8,939.29 $90.46 $22,877.40

(Exhibit A) < Exhibit B i

$90.46

(Exhibit A)

SCHEDULE 6

VALUATION RESERVES December 31, 1942

Taxes 1939 Levy 50% $ 357.53 1938 " 50% 566.22 1936 " 50% 1,056.85 1935 " 100% 1,684.54 1934 " 100% 191.09 1933 100% 69.29 100%

$3,925.52 Tax Liens

1937 M 50% $978.89 1936 » l 50% 37'0.65 1935 ') 50'% 504.19 1934 it 50% 94.48 it 50%

1,948.21

Tax Deeds Levies prior to 1934 100% 6 463.77

(Exhibit A) $12,337.50

32

SCHEDULE 8

TRUST FUNDS December 31, 1942

Trust Funds Principal Cemetery Funds (Schedule 8-A) McGlauflin Fund Municipal Clock Fund

Accumulated Interest McGlauflin Fund

Total Trust Fund! Liability (Exhibit A)

Investment of Funds 15 C U. S. Treasury 2Vz% Bonds

1963-68 11 M City of Ellsworth 4% Serial

Bonds 16 M U. S. Savings Bonds Ser­

ies G

Union Trust Company Book 21269 Union Trust Company Book 14666

Liberty National Bank Certificate of Deposit Accrued Interest - Bonds purchased Dec 16, 1942

Total Investments (Exhibit A)

(&) Interest is paid annually to the Trust Fund Income acct.

$28,683.00 600.00 157.26

$29,440.26

12.13

$20,452.39

$1,500.00

11,000.00

16,000.00

( a i

$181.26 157.26

$28,500.00

Deposit ec 16, 1942

338.52 612.13

1.74

$29,452.39

33

SCHEDULE 9

NOTES PAYABLE December 31, 1942

Payee Purpose Date Rate Maturity

Lib Nat Bank Temp. Loan 10/30/41 4% 3/9/43 $10,000.00 Lib Nat Bank Temp. Loan 12/10/41 4% 3/9/43 10,000.00 Union Tr Co Temp. Loan 12/10/41 4% 3/9/43 10,000.00 Union Tr Co Temp. Loan 1/12/42 4% 3/9/43 10,000.00 Union Tr Co Temp. Loan 3/13/42 4% 3/13/43 10,000.00 Union Tr Co Temp. Loan 12/4/42 4% 3/4/43 7,500.00 Lib Nat Bank Temp. Loan 12/4/42 4%

(Exhi

3/4/43 7,500.00 Temp. Loan 12/4/42 4%

(Exhi bit A) $65,000.00

SCHEDULE 10

BONDS PAYABLE Funding Bonds

414% dated June 1, 1932. 1, 1943 and Dee 1, 1944

Payable $10,000 Dec $20,000.00

General Obligation Bonds (P.W.A. Sewer) 4% dated July 1, 1934. Payable $1,000 July 1,

1943 and July 1, 1944; $1,000 annually July 1, 1955 to July 1, 1963 incl.; $2,000 July 1, 1964 $13,000.00

Refunding Bonds 31/2% dated June 1, 1937. Payable $2,000 June

1, 1943; $3,000 annually June 1, 1944 to June 1, 1948 inclusive 17,000.00

(Exhibit A) *$50,000.00

34

BOND RETIREMENT SCHEDULE

Year General

Funding Obligations Refunding Total

1943 1944 1945 1946 1947 1948 1949 1955 1956

m 1959 1960 1961 1962 1963 1964

$10,000 $1,000 $2,000 $13,000 10,000 1,000 3,000 14,000

3,000 3,000 3,000 3,000 3,0'00 3,030 3,000 3 000

3nds due. 1,000 1,000 1,000 1,000

1,666 i,b66 1,000 1000 1,000 1000 1,000 1,000 1,000 1,000 1,000 1,000 2,000 2,000

$20,000 $13,000 $17,000 $50,000

SCHEDULE 11

RESERVE FUND (City Charter, Art. 5, Sec. 5)

Year Ended December 31, 1942

Balance - December 31, 1941 Add - Appropriations 1942 $3,000.00

Other Unexpended Balances 7,265.60

Total Unexpended Bal (Exhibit D) $10,265.60 Less - Overdrafts (Exhibit D) 3,301.27

$2,019.81

Net Increase in Reserve Fund for Year 6,964.33

Balance December 31, 1942 (Exhibit A) $8,984.14

35

CITY CLERK'S REPORT

Birthis, marriages and deaths, as recorded by the city clerk, from January 1, 1942, to December 31, 1942, and returned to the registrar of vital statistics, Augusta, Maine. Total number of births 105 Total number of marriages 92 Total number of deaths 78

BIRTHS RECORDED IN THE OFFICE OF CITY CLERK

1941

Name and Date of Birth Seavey, Caroline Alberta, December 29 Wooster, Rosalie Ruth, December 24 Smith, Ernest James, December 9 Campbell, Courtney Colman, December 29 Ashmore, John Harold, December 26 Flint, Edith Jewell, December 1

1942

Name and Date of Birth

Macy, Harold Stevens, jr., January 3 Weiman, Emma, January 8 Tilden, Robert Arthur, January 13 Grinale, Gilbert Royce, January 22 Foss, Donald Ellis, January 31 Card, Loretta May, February 7 Higgins, Eleanor Gene, February 11 King, Barbara May, February 13 Sullivan, Patricia Ann, February 16 DeGraaf, Elizabeth Anne, February 25 Bunker, Reginald Theodore, J r . , February 24 Linscott, Kenneth Lee, February 23 Clough, John Alfred, March 7 Foster, Brenda Melanie, March 7 Carter, Gladys May, March 11 Steele, Jean Arlene, March 27 Higgins, Sandra Lee, April 3 Carson, Helen Lucy, April 8 Maddocks, Robert Lloyd, April 6 Leland, Carroll Thomas, March 13

36

Seger, Winifred Ann, April 18 Jensen, Kathryn Ann, March 5 Murch, Kenneth Ralph, May 1 Fortier, Richard Frederick, April 11 York, Narc'la Annette, May 10 Ingalls, Wayne Charles, May 5 Morrison, Clyde Bertram, J r . , May 10 Smith, Charles Richard, May 18 Robertson, Judith Anne, May 25 Alley, Sarah Leona, June 7 Tainter, Vinal Edward, J r . , June 7 Gray, Philip Edward, June 14 Cousins, Irene Judith., June 14 Grlndle, Ida Elaine, June 17 Magoon, Maxine Frances, June 8 Tate, Raymond Granville, July 4 Harvey, David Arthur, July 1 Milliken, Elene Hazel, July 4 Patten, Carroll Francis, J r . , July 8 Stevenson, Barbara Ann, March 15 Mclntyre, Neila Evelyn, June 3 Fogg, Randolph Eugene, July 18 Smith, Jerry Austin, July 22 Davis, Ernestine Elizabeth, July 28 Morris, Catherine Jean, August 3 Marshall, Charles David, August 5 Johnson, Bonnie Lou, August 8 Schmitt, Walter David, August 20 Moon. Rosalie Ann, August 25 Tozier, Theodore Lewis, August 26 Perry, Ernest Albert, August 22 Jellison, Vondalee Priscilla, September 9 Moon, Colby Berman, August 17 Emery, Katherine Helena, August 20 Smith, Patricia Ann, September 14 Goodwin, Florence Helen, September 11 Jellison, Eleanor Mae, September 17 Tate, Isabel Mae, September 22 Worden, Gloria Jane, September 20 Hamor, Betty Lou, June 1 Guite, Hannah Carroll, September 26 Beal, Thomas Fred, September 22 Carlisle, Gloria Elaine, October 10 Campbell, David Colin, October 5

37

Bunker, Alden Forest, October 10 Carter, Barbara Ann, July 29 Carter, Ellen Marie, October 15 Young, Dennis Julian, October 9 Morris, Robert Lewis, June 20 Hart, Robert Mansel, September 28 Dow, Gilbert Lewis, October 26 Sullivan, Richard Allen, October 15 Jordan, Gloria Anne, October 22 Smith, Wendell Robert, November 6 Maddocks, Jane Gladys, November 3 Seavey, Barbara Louise, November 12 Mitchell. Judiy Anne, November 10 Blaisdell, Margery Anne, November 10 Smith, Doiuglas Sherrold, August 26 Fortier, Bruce Edward. November 15 Webber, Donna Lee, October 24 Seavey, Nancy Anne, November 15 McKeown, Gwen Ann, November 20 Tourtelotte. John Erbern, November 29 Gray, Robert Clyde, November 30 Carlisle, Lorraine Marie, October 21 Nesmith, John Charles, November 7 Berry, Sandra Irene, November 22 Partridge, Bonnie Lou, December 1 Apt, Richard Vernard, November 28 Dunham. Sandra Jane, December 7 Gatcomb, Raymond Irving, December 11 McFarland, Gloria Jean, December 9 Jordan, William Austin, December 11 Chamberlain, Alfred Colin, December 14 Sargent, Maurice Everett, December 14 Lyons, George Edward, December 14 Murray, Patricia Lynne, December 18 Brown, Holly Arlene, December 16

DEATHS RECORDED IN OFFICE OF CITY CLERK Recorded in 1942

Name, Date and Age

1941

Frederic, Shurban M., December 20, 31 years Whitmore, Everett Laurence, December 27, 2 years

38

Coffin, Bernice M., December 30, 49 years Sargent, Evelyn J . , December 31, 61 years King, Nathan C , December 20, 88 years Franklin, William, December 28, 63 years Tapley, Mabel Hall, December 17, 78 years

1942

Bunker, Ella, January 25, 86 years Murch, George W, January 26, 68 years Treworgy, Edwin Burt, February 4, 88 years Glass, George H, January 24, 69 years Moore, Christina E., February 3, 82 years Chesnes. Pauline Martha, February 10, 17 years Jellison, Martin E., February 27, 75 years Brown, Mina S. , Marofr 10, 87 years Giles, Katherine C , March 24, 53 years Farrell, Donald L., March 20, 14 years Laughton, Helen M., March 19, 73 years Grindle, Clarence Stevens, April 3, 27 years Dwelley, Helen J . , March 20, 79 yeairs DeWitt, David H., March 23, 45 years Brown, Lee Harley, March 22, 2 years Wilson, Louise, April 4, 83 years Lounder, George A., J r . , April 5, 3 months Dodge, James Irving, April 7, 47 years Clark, Walter Jordan, April 17, 59 years Higgins, John H., April 28, 90 years Giles, Gladys M., May 8, 47 years Nevells, George W., May 11, 78 years Smith, Alphretta, May 8, 94 years Coughlin, Frances M, May 29, 64 years Fortier, Peter A., May 30, 77 years Eaton, Willis Irving', March 21, 50 years Mcintosh, George M., May 31, 89 years LaMontaigne, Eugene, June 5, 67 years Lord, Ellen H., May 26, 81 years Haynes, Harry W., June 1, 73 years Partridge, Otto D., June 5, 67 years. McQuillen, Thomas J . , June 14, 55 years Roya! Grace Joy, July 19, 69 years ' Goss, Margaret Isabel. July 15, 83 years Milliken, Fred E. , July 5, 69 years Splaine, Katherine E., July 28, 60 years

39

Arnold, Esther M., August 12, 63 years Emery, William M., August 23, 24 years Emery, Margaret I . , August 23, 19 years Sargent, Willard, August 29, 83 years Povich, Michael, August 31, 69 years Joy, Maude E., September 9, 59 years Murch, Calvin E., August 31, 81 years Small, Elizabeth. L., September 3, 25 years Friend, Wilbur L., September 13, 56 years Carter, Judson T. , September 17, 75 years Gardner, Elinor Chellis, September 21, 24 years Higgins, Joseph M., September 2, 71 years Austin, George C September 28, 62 years Moon, Arthur R., October 19, 73 years Haskell, Dennis, October 14, 72 years Webber, Eben, October 27, 79 years Bates, Ernest L. , October 27, 73 years Mitchell, Frederick, October 11, 73 years Douglass, George, October 20, 76 years Archer, Lizzie, October 11, 74 years Davis, Henry O., November 1, 98 years Jordan, Harry Leon, October 24, 64 years Phillips, Annie H., November 12, 83 years Maddocks, Helen F . , September 30, 68 years Wocster, Nellie Isabel, November 14, 80 years Ladd, Emerson D., November 29, 7'0 years Colson, Annabel, November 27, 82 years Hassall, Albert, September 18, 82 years Annis Cora E. , November 12, 73 years Johnson, Julius, November 23, 76 years Dmico, Clara M., December 2, 47 years Tracy, Elizabeth E. , December 11, 63 years Nesmith, John C , December 13, 1 month Higgins, Lenora G., December 12, 85 years Feindel, Efne Frances, December 14, 63 years

40

REPORT OF POLICE DEPARTMENT

To the Honorable City Manager and Members of the City Council:

I hereby submit the following report of the police depart­ment of the City of Ellsworth, for the year ending December 31, 1942.

TRAMPS LODGED AT CITY HALL

Number of tramps lodged under city hall 191 Number of tramps fed 118

ARRESTS

Diiving under the influence of intoxicating liquor . . . . 2 Leaving scene of a n accident without making self

known 2 Intoxication and disorderly 2 Intoxication 29 Assists 2 Vagrancy 1 Operating without driver's license 3 Speeding 1 Stolen out of state cars recovered 2 Automobile accidents investigated 11 Minor auto accidents investigated 26 Insane patients committed to State Hospital, Bangor,

Maine 3 Telephone calls, local 442 Telephone calls, toll 11 Telephone calls, charged to city 2 Fire alarms answered 12 Fire arms permits granted 23 Minor accidents 2 Minor complaints investigated 212 Ellsworth light and notifications 75 Lost artic'es found and returned to owner 8 Doors found unlocked 107 Number of doors tried each night 120

Respectfully yours,

GEORGE M. CAMPBELL, City Marshal.

41

FIRE DEPARTMENT

Ellsworth, Maine, February 1, 1943.

Gentlemen:

I hereby submit to the City Council and City Manager of the City of Ellsworth, Maine, my report as Chief Engineer of the City of Ellsworth Fire Department ending February 1, 1943.

During the year the department has answered 219 calls, of which 148 were chimney fires, 13 car and truck fires, 12 out of town fires, 23 fire calls and 23 wood and grass fires. The de­par tment has laid and wet 7,000 feet of hose; pumped 12 hours; pumped from boosters 15 times; used 180 hand chemicals, be­sides used Indian Pump and chimney sweep.

At the present time we have a full company of firemen and about 20 auxiliary firemen. At the Falls we have a Ford com­bination equipped with front-end pump, one load of 800 feet of 2y2 inch hose, with a company of 12 (men and. assistant en­gineer. The mileage on McCann 650-gallon pumper is 4,829, on Mack 500-gallon pumper 4,278, on the Chevrolet 300-gallon pumper 1,784.

To the City Council, City Manager, Officers and members of the fire department and auxiliary firemen, I express my ap­preciation for the loyalty shown me during the year of 1942.

Respectfully submitted,

ROYAL J. GOODWIN, Chief of Fire Department.

42

HEALTH OFFICER

December 31, 1942.

To the City Manager and City Council Ellsworth, Maine.

I herewith submit my report for the municipal year ending December 31, 1942.

Ellsworth has been remarkably free from acute, contagious diseases during the year just ended. Forty-eight cases of measles, one case of diphtheria, one case of meningitis, one case of paratyphoid reported and1 quarantined, three com­plaints for unsanitary conditions received and investigated and two hundred and seventy school children vaccinated dur­ing the school year.

While an epidemic of mumps is still prevalent, very few cases have been reported in the last few weeks. Considering everything the health record of the city should be considered satisfactory.

I wish to thank the doctors and the people for their co­operation.

Respectfully submitted,

FRED A. SHEA, Health Officer.

43

RED CROSS NURSE

Annual Report for 1942 This proved to be a year of epidemics. At one time or

another a large percentage of the population was afflicted with chickenpox, measles, German measles and mumps.

We were fortunate in having the services of the physicians in the examination of the high school students in the spring, and again for clinics in the fall for vaccinations, audi tubercu­losis skin-tests. The State Department of Health took chest X-rays of those who had positive skin re-actions.

Opportunities for the correction of teeth and eye defects are gieatly needed as shown in the inspection and examination of the school children.

Approximately 205 hot lunches were served daily to the bus children for a perioc of four months. Many volunteers helped. The W P A. staff make this project possible.

Tne schools had a TOO per cent, membership in the Junior Red Cross. The traditional Thanksgiving boxes of food for the needy and toys for Christmas were among their under­takings.

HOME VISITS Maternity Service:

142 Visits to 39 Pre-natal Patients 16 Visits to 24 Confinement Patients

164 Visits to 14 Post-natal Patients Morbidity Services:

394 Visits to 95 Non-communicable Patients 255 Visits to 183 Communicable Patients

The Cripp'ed Children's Services, 43 Visits to 10 Patients

Health Services: 164 Visits to 14 Newborn Patients 161 Visits to 64 Infant Patients 96 Visits to 21 Pre-school Patients

118 Visits to 38 Adult Patients Social Service:

298 Visits to 32 Patients 51 Patients taken to hospitals or phisician's offices

Several conferences and meetings in behalf of Public Health Nursing attended.

Respectfully submitted, MABEL W. CORBETT, R . N .

44

CITY LIBRARY

Report of Librarian and Matron

Circulation for 1942. 15,789 volumes.

Number of volumes added including several gifts, 495. It was necessary to withdraw 419 worn volumes, so the net gain of 76 for the year was small.

11,COO volumes in Library January 1, 1943, not including paper bound ones which are classed as pamphlets.

The reading and reference rooms have been in constant use, mors reference work having been done than in the previ­ous year. 500 or more magazines from the reading room have been in circulation.

Boc'cs. when wanted, are sent to grade schools, kept three r r four weeks, returned and others taken. Thi3 =i"es students depending on bus service an opportunity to have the use of Library books.

The Library acted as a receiving station for books in the 1942 Victory Drive, and several hundred volumes were packed and shipped to the nearest distributing stat ion. It is again a receiving center for the 1943 Victory Book Drive.

The past summer a class in Junior Defense Training under the direction of Mrs. William Alexander was held in the read­ing room. Pupils were instructed in child training and story­telling.

At present a room on the second floor of the Library is given over to the Ellsworth Branch of the American Red Cross for the purpose of making surgical dressings.

Respectfully submitted,

MISS MARION WYMAN, Librarian.

MRS. J. J. DUFFY, Matron of Reading Room.

45

Report of Trustees of

ELLSWORTH PUBLIC LIBRARY

Januaiy 18, 1943

City Library Trust Funds 37 Shares Great Northern Paper Company, Common Stock 20 Shares Bankers' Trust Company, Common Stock 15 Shares Central Hanover Bank & Trust Co., Common Stock 5 Shares Liberty National Bank in Ellsworth, Capital Stock

$1,000 Central Pacific Railway Bond, 5's of 1960 $2,000 Pacific Tel. & Tel. Bond, Series C 3y4's of 1966 $3,000 United States Treasury Bonds, ZVi's of 1943-'45 $3,lO00 United States Treasury Bonds, 2y2's of 1953 $3,000 American Tel. & Tel. Bonds, 3»/4's of 1966 $6,000 United States Savings Bonds, Series C

$500 United States Savings Bonds, Series C $100 United States Savings Bonds, Series C

Savings Account In account with City of Ellsworth Trust Funds.

Balance in Savings Department, Liberty National Bank, January 1, 1942

Interest on Deposits Deposited Coupons from Bondls

$183 41 5 08

577 50

$765 99 $765 99

Total On Deposit, January 18, 1943

Checking Account

In account with City of Ellsworth Trust Funds.

On deposit, Liberty National Bank, January 1, 1942 $587 69 Dividends as follows:

Jan . 2, 1942 Gt Northern Paper Co $37 00 J an . 2, 1942 Cen Han Bk & Tr Co. . 15 00 J an . 2, 1942 Banker's Trust Co 10 00 J an . 2, 1942 Liberty Nat'l Bank 5 00 March 4, 1942 Gt Northern Paper Co 18 50 April 4, 1942 Cent Han Bk & Tr Co 15 00 April 4, 1942 Bankers' Trust Co 7 00

46

June 1, 1942 Gt Northern Paper Co 18 50 July 1, 1942 Liberty Nat Bank 5 00 July 2, 1942 Central Hanover Bank

Trust Co 15 OO July 2, 1942 Bankers Trust Company 7 00 "ept. 3, 1942 Gt Northern Paper Co 18 5'0 Oct- 2, 1942 Bankers Trust Company 7 00 0 ; t . 2, 1942 Central Hanover Bank

Trust Co 15 00 r>ec. 2, 1942 Gt Northern Paper Co. . 18 50 Jan. 2, 1943 Liberty Nat Bank 5 00 3in\. 2, 1943 Bankers Trust Company 7 00 J.i a 2, 1943 Central Hanover Bank

and Trust Co 15 00

$239 00

Total of Checking Account $826 69

Paid

J ft. Thompson Company, books $442 44 The H R Hunting Co., books 20 86 Liberty National Bank, box rent . . . . 3 60 Americana Corporation, books 9 79 Funk & Wagnals Co, book 5 60 F J Barnard & Co, binding books. . . . 13 82 Kale & Hamlin, Jellison Will Copy fee 6 25 Mahoney-Burrill Agency, surety bond

premium 19 13 Mahoney-Burrill Agency, surety bond

premium 25 '00 The Macmillan Company, book 3 50 Liberty National Bank, service charge

coupon collections 1 00

$550 95 Balance on Deposit Jan. 18, 1943 275 74

826 69

Respectfully submitted,

CHARLES J. HURLEY,

Treasurer.

47

REPORT OF THE

SCHOOL DEPARTMENT Members of the School Committee

Charles K. Foster, term expires March, 1943 Dr. F. P. Laffin, term expires March, 1944 Dr. Laurence G. Higgins, term expires March, 1945

L. T. Dunham, Superintendent of Schools

To the School Committee and Citizens of Ellsworth: I herewith submit the annual report of the school depart-

ment . Registration in the Elementary Schools

Boys Girls Total Sub-Primary 33 20 53 First Grade 26 22 43 Second Grade 26 29 55 Third Grade 38 31 69 Fourth Grade 25 35 60 Fifth Grade 37 40 77 Sixth Grade 35 26 61 Seventh Grade 39 34 73 Eighth Grade 36 31 07

Grand Total 295 268 563 The registration of the grades hasn't changed to any great

extent over a period of the last several years. The total regis­tration from 1937 to the present time follows: 1937-38, 597, 1938-39, 598; 1939-40563; 1940-41, 573; 1941-42 576; 1942-43, 563.

Registration in High School Fall Term Sept. 1942

Boys Girls Tot.,. Freshmen 43 42 85 Sophomores 45 51 96 Juniors 35 34 69 Seniors 34 36 70

157 163 32C Since the fall term the registration in the high school. ,.

dropped to 288. There are several contributing causes to the drop. The gas and tire shortage affecting out-of-town stu­dents, enlistment in the armed forces and the l<v< of v/aiti™; jobs.

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Financial Report School Department

1942-1943

RESOURCES

Appropriations $39,800'00 Balance 1941 986 30 Credits, State funds, tuition, mi sc . . . 12,690 79

$53,477 09 EXPENDITURES

General control $2,170 67 Instruction 39,677 64 Plant operation 7,270 50 Plant maintenance 893 07 Aux agencies and sundry acct 6,185 28 Fixed charges 776 41 Capital outlay 702 98

$57,676 57 "Overdraft 4,199 48

53,477 09

•Victory payroll $2,230 93 Tui t ion , due from fall term 1,550 00

$3,780 93 Actual overdraft 418 55

$4,199 48 •Rec'd in Jan., $1,122.50

Explanation of the School Overdraft

In previous years it has been the usual custom to carry over into the following year a two weeks' payroll which this year became due January 5, 1943. Because the victory tax became effective January 1, 1943, it was thought advisable to include th '3 payroll of $2,230.93, inasmuch as it saved the various in-dividuals around $100. Also, the State school fund lias bec.i showing a gradual decrease during the las ' several years. This year there was a difference of $1,400. These two particular items are the major cause of the overdraft.

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Teacher Shortage

Figures supplied by the 119 superintendents in charge of the 119 school unicns and city school systems in Maine show that of the 6,134 teachers under their supervision in June, 1942, 1,673 (27.2 per cent.) left their districts between Juns, 1942, and December, 1942. Of these 1,673 teachers 525 (31.4 per cent.) have moved to other teaching positions in Maine. 155 (9.3 per cent.) accepted teaching positions in other states, and of these, 78 went to Massachusetts and 24 to New Hampshire.

Of the 1,673 teachers no longer in the positions they occupied last year, 1,148 (68.6 per cent.) have left the profession in Maine and 993 (59.4 per cent.) have departed from the teach­ing profession entirely. In other words, Maine children have lost the services of 1,148 trained and experienced teachers.

Unquestionably the most important factor contributing to present shortage is teachers' salaries. In most areas of the State teachers have been grossly underpaid, even in periods of low living costs. Now tha t we are in a period of higher prices, inflated salaries, and heavy labor demands, many teachers are taking advantage of the situation to leave teaching positions tha t have never paid them decent living wages. Of those who remain, many are finding themselves in a situation where their salaries are not sufficient to meet higher costs of living and increased taxes.

Considering tha t the enrollment in our normal schools has dropped nearly fifty per cent, during the last two years the outlook for well-trained teachers for the future is not good.

I am citing the above in order tha t you may realize tha t these times demand patience and understanding. "Schools as usual" is becoming quite as impossible as "business as usual."

The Schools and the War

The war is bringing many new problems to both the elemen­tary and secondary school teacher. As far as the elementary school children are concerned, they should be protected as much as possible against anything which interferes with their normal growth. Unless an activity is desirably educative it should not be imposed on children. A normal, happy childhood is essential to sound personality development and war should not be allowed to interfere with this development. I t is becom­ing apparent that a permanent peace requires some sort of

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world organization participated in by all nations and making the good things of life available to all. A great lesson of this war is that all people of the world must learn to live together i.i justice and understanding.

To this end, the elementary school should be concerned only v.'ith productive activities tha t will aid in the normal growth of children

The high school is another mat ter . We expect tha t a number of our present high school boys and girls will participate in the war effort in one way or another. Pressures are being put on to high schools of the country by many groups and many interests. We are asked to sell bonds and stamps, to teach Pan-Americanism to all pupils, to teach, physics and mathe­matics to all pupils, to offer pre-induction courses to all boys, to increase the offering of history, etc.

Information as to how your high school is meeting the de­p e n d s of wartime needs, your attention is directed to the re­port of the principal which follows:

L. T. DUNHAM,

Superintendent of Schools.

Principal's Report

To the Superintendent of Schools, School Committee and Citi­zens of Ellsworth:

I hereby submit an annual report of Ellsworth high school.

In addressing the National Institute on Education and the War, John W- Studebaker, United States Commissioner of Ed­ucation, stated tha t our schools must be rapidly converttd from education for peace to education for war. In discussing this change, he mentioned tha t six elements should be con­sidered in the curriculum conversion.

ia.) Facilities sihoul:"' be improved for occupational infor­mation and guidance into critical services.

During 1941 and 1942 each junior and senior made a thorough study of the advantages and disadvantages of from one to three occupations of his own choosing. The school library con-

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tains a fine supply of the most recent vocational and educa­tional books and monographs. This year, each student in the school will be required to make a study of a government ser­vice and a peacetime occupation.

(b.) New emphasis must be placed upon programs of phy­sical fitness.

A physical fitness program for all students and military training for the three upper classes is offered a t the school. .*.t the present time, the physical fitness program is volun­tary. However, it is the intention of the Maine school law that physical education should be compulsory for each physica ly fit s tudent. This program should include the girls as well as the boys. Our State Department of Education is working to have this program become more effective in its secondary schools. Today, physical fitness should not be a matter of con­venience, of choice, of like or ,tiislike. It is a patriotic duty to be physically fit in order tha t we may supply tee manpower for total war. Lieutenant General Somervell, Commanding General Services of Supply, War Department, charges the schools with: "Be sure tha t no American soldier is killed or injured because you failed to do your part to provide adequate training."

(c.) A more complete mastery and ability to transfer mathematics and scientific learnings to practical situations is needed.

Ellsworth high school is offering a special course in mathe­matics to juniors and seniors. The object of this course is to prepare the students for industrial and military service. All mathematics courses are introducing practical problems for today.

id.) The schools must continue to carry out their respon­sibility to train our youth in citizenship and democracy.

The course of study includes civics, world history, American history and problems of democracy. Next year American his­tory will be required of all students before graduation.

(e.) Provisions should be made for the introduction of pre-flight courses in aeronautics.

With t h e opening of the fall term thirty-three juniors and seniors started studying the pre-flight aeronautics course. The

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text used in tfc&s course was published under the direction of the Civil Aeronautics Administration.

(f.) There should be pre-induction training in civilian oc­cupations and services along the lines of machinists, electri­cians, carpenters and radio technicians.

The school continues to offer manual training to all classes. Through a special arrangement with the L. S. Thorsen Corpor­ation many of the students are taking advantage of the oppor­tunity to secure apprentice training a t the machine shop. While at the plant the student learns to operate the lathe, milling machine, drill press and do-all saw. Gas and electric welding are also included in the training.

To assist with the above program the Student Association has purchased a film strip and slide projector, two gym mats, and many vocational books. An extensive program of athletics is provided for the boys. The American girl must be able to withstand the strain of wartime, industrial work. To meet this demand I feel tha t a more complete physical education program should be available for the girls of the high school.

In addition to meeting the responsibilities created by the war, Ellsworth high school continues to offer the full college preparatory, commercial and home economics courses of study.

In closing, I wish to express my appreciation to the students, teachers, school authorities and citizens for their cooperation in promoting education a t Ellsworth high school.

Respectfully submitted,

HENRY G. PERKINS, Principal.