TOWN ACCOUNTS. FORM 159. A systematic and complete plan for keeping Town Accounts was politely furnished the author, by a gentleman of Franklin County, from whom the public may soon expect a new and complete system of Book Keeping;-the capability of this gentleman for such an undertaking is not surpassed by any person perhaps in the United States. I have only to regret that want of room prevents my inserting his whole system of Town Accounts.*-What follows is from his pen: After every annual, or other meeting, at which any money shall be granted, the Town Clerk should make out three lists of the sums voted, expressing the particular purpose for which they are to be applied; and deliver one to the Selectmen, one to the Town Treasurer, and the other to the Assessors. The Selectmen and Town Treasurer will then charge the town with the several sums voted to be raised, and in addition thereto, the Selectmen will charge the amount of the State and County Taxes. [See Ledger page.] When the moneys granted, shall be assessed, the Assessors should certify to the Selectmen, and the Town Treasurer, the amount of the several Tax Bills committed to the Collector, together with any additions or abatements that may have been made therein, and the time of payment to the Town Treasurer; and also of the State and County Taxes. The Selectmen and Town Treasurer will then credit the town, on their respective books, with the amount of the assessments, and charge the overlays, which will balance that account. [See Ledger page.] The Collector is to be charged with the assessments, [See Journal page] together with all the additions. * Selectmen and Treasurers can have the whole in a pamphlet, er the actual cost, on application to the author. then or thereafter made, and is accountable to the town for the whole amount. [See Ledger, page.] The amount of the assessments, [See Journal page] are then to be posted in the Ledger, to the credit of the several accounts to which they belong. [See Ledger page Page shows the amount of assessments committed to the Collector, for the payment of the State and County Taxes. Page (credit side) shows the amount of money assessed for support of poor, and contingent expenses, which is all denominated "Town Expenses," and to this account is credited all monies that come into the Treasury by way of fines, rents, &c. not otherwise appropriated. These make up a sum total, against which, orders are drawn by the Selectmen, on the Treasurer, for support of poor, town services and other contingent expenses. Page (credit side) contains the amount of assessments for support of Schools, and the Debtor side the amount of orders drawn for expenditures. If the school money is divided, and each district has its proportion assigned, to be applied by a district committee, (as is sometimes the case) it would be proper to open separate accounts for each district. The Credit side of Page contains the amount of money assessed for support of public worship, and the amount of money paid into the Treasury by Militia conditional exempts. And the Debtor side, the several orders, drawn by the Selectmen for expenditures, are posted. When money is paid by the Collector to the State, County or Town Treasurers, Duplicate Receipts should be given; one of which should be kept by the Collector, and the other delivered to the Selectmen, and after entering the amount on their book, to the credit of the Collector, and debtor of the Treasurer, should be filed in their office. No credit should be 32 given to the Collector till such Receipts are produced by him, nor should any credit be given to the Treasurer, for orders drawn on him, until such orders be produced, and it appears by a Receipt thereon, that they are paid. This plan proposes, that the Selectmen should settle the Treasurer's accounts, and Collector's Bills, previous to the annual meeting, in order to enable them to exhibit a true state of the accounts to the town, and a proper view of their resources. And previous to the voting of any monies it is proper that an estimate of the sums proposed to be raised should be laid before the town. All accounts against the town for services, &c. &c. should be exhibited to the Selectmen, or Auditors chosen for that purpose, and by them examined and corrected, if necessary, previous to the annual meeting, and the same laid before the town for their accept ance. NOTE. Then follows the Selectmen's Journal, with references to the pages of the Ledger. The Selectmen's Ledger then follows, under distinct and appropriate heads, with references to the pages of the Journal, and concludes with the Balance, Account, and Report of the Selectmen, thus: |