Public Document N o . 1 4 0

Ciie Commontoealtî) of 0@assaciuisetts

FIRST ANNUAL REPORT

OF TH E

Commission on Administmtion and Finance

FOR TH E

Y ear ending N ovember 30, 1923

Summary op R epo rt. This Commission was appointed by Governor Cox in December, 1922. It ab­ sorbed from the Supervisor of Administration the control of personnel and prepa­ ration of the budget, to which duties were added the new Bureaus of Purchasing and Comptroller. The office organization consists of 59 regular employees — 2 in the budget, 22 in the Purchasing, 27 in the Comptroller’s and 8 in the Personnel Division. Of the total of 59, 46 were transferred from departments whose duties were taken over. The 13 new positions are Assistant Purchasing Agent, Inspector of Meats, Fuel Engineer, Assistant Director of Printing, Deputy Comptroller, Traveling Fireman, clerks and stenographers. The expenses of the Commission for the first year were: Salaries of 4 C o m m issio n e rs...... $25,508 05 Salaries of other e m p l o y e e s ...... 94,126 26 Other e x p e n s e s ...... 17,413 85 2 -.Library <2. ¿tjb- csP \ P-D-14o. Deductingthe salaries and expenifeiof enTplogees transferred from other depart­ ments, the net cOst-oiLthe Commission to J b^Btatc was approximately $48,000. The creation of the Commission was openly opposed by the heads of some de­ partments, who disliked to turn over any of their authority to a business commis­ sion. The resistance of these officials is being overcome as they are able to see substantial money savings to the State from standardization, quantity purchasing and general financial supervision. The Commission, has had thrust upon it a multitude of disagreeable duties, and necessarily must refuse many requests each day. It never will be popular. If it should, it would be conclusive evidence that it was failing to function properly.

B udget. The Governor has been assisted in preparing the 1924 Budget, with the following results, already printed in detail in House Document No. 1100 Expenditures re q u e ste d ...... $49,950,924 Expenditures recommended...... 41,853,069 Requests re d u c e d ...... $8,097,855 Proposed State T a x ...... 810,000,000 For additional information regarding “Budget” see page J.

P rin t in g . In 1922 printing and paper cost the State 8800,000. This enormous amount was purchased without adequate supervision. The result was waste and extrava­ gance. For example, in November, 1923, 12,000 surplus volumes of the reports of the Constitutional Convention, costing $15,000, for which there was no possible use, were sold as scrap paper for $637. Another annual publication of 1,300 pages, which cost $12,000 in 1922, was entirely discontinued. All printing is now closely supervised. Cost of miscellaneous printing and paper in 1922 ...... $607,748 Cost of miscellaneous printing and paper in 1923 ...... 406,273

D e c r e a s e ...... $201,475 For additional information regarding “Printing” see page o.

P urchasing. The chief duties of the Purchasing Bureau are: To consolidate orders and buy collectively to enable the State to obtain lowest prices. To buy the year’s supply of coal at low summer prices. To supervise the use of fuel — a tremendous opportunity for saving. To standardize specifications and to stimulate competition. To see that the quality of the supplies delivered conforms to the specifications. Beginning with a few small orders placed last January, this office will soon handle a business that will aggregate nearly ten millions of dollars a year. For additional information regarding “Purchasing” see page 7.

P ersonal Se r v ic e . Under authority of General Laws, chapter 30, sections 45—50, salary increases have been approved for State employees in accordance with the rules and regu­ lations approved by the Governor and Council. T. he impelling reasons were advancement within grades, promotion to higher grades, lifting of rates of some of the professional services such as the engineering and educational groups, and particularly to improve the standard of and decrease the turnover in the institutional service. Increases in annual salaiies amounting to 8350,000 have been approved for 3,000 departmental employees; and $300,000 for 3,256 institutional employees — hospital attendants, nurses, etc., who also receive full maintenance. These figures P.D. 140. 3 represent the gross increase which ha ‘n offset greatly by resignations and retire­ ments and replacements at entrance rates, abolition of positions, etc. An analysis of the entire payroll of the State will show that the major part of the increase therein has been caused by statutes providing for more extensive highway work, added cost of the judiciary, enlargement of the State Police Patrol and the establishment of new institutions and administrative units. No such increases are anticipated during the coming year. For additional information regarding “Personal Service” see page 11.

COMPTROLLER. Auditing and accounting have been entirely separated during the year. In the past, the books were kept and audited by the same department. The old practice of each institution paying its own bills is being discontinued rapidly, and in the future all bills, except payrolls and spot payments, will be paid by the State Treasurer. 33 institutions have now been changed over to that basis. In 15 institutions the old and obsolete system of accounting has been changed into a new, modern system in complete double-entry form. Store-house accounting in thesé institutions has been changed to the modern practice of a dollars and cents basis. Materials mean money, and should be controlled the same as cash in the safe or in the bank. A system of monthly reports is being installed in the institutions — these will reflect actual financial conditions. The Comptroller’s Bureau has produced a large amount of data which points the way to economies. For additional information regarding “Comptroller” see page 12. T kavel R eq u ests. One of the unpleasant duties of this Commission is to pass on travel requests. People like to travel, particularly at the expense of the State. One of the first travel requests to be presented was as follows: The 1922 Legislature appropriated $2,000 to erect a soldiers’ memorial in Cuba. The Committee appointed to carry out the project requested permission to spend $1,100 of the $2,000 appropriated for a trip to Cuba, to select a suitable site. The request was refused. It is the policy of this Commission to recommend travel whenever the advantages appear sufficient to offset the expense and the loss of time. That this is not a severe restriction is indicated by the fact that officials and employees traveled in 1923, to conventions and meetings outside of the State, a total of 101,000 miles. Oth er D u t ies. It is the purpose of the Commission to create public interest in the economical administration of government, and to encourage State officials and employees to view, as worth while, every saving whether large or small. The Commission acts as a staff agency to the Governor and Council and to Legislative Committees and the General Court. Reports are made not only upon facts and conditions, but upon matters of administrative policy and procedure. In addition, conferences have been held daily with department officials and employees, committees of organizations of varied character and citizens interested in public questions. This open door policy will continue.

CO co O

■sr «Ï: P.D. 140. B ud get. Massachusetts adopted the budget system of State appropriations in 1919. Departmental appropriation requests are filed with the Budget Commissioner by October 15th. They are analyzed, investigated, compared with pre\ious years and with other similar activities, and finally allowed or modified. The budget is sent to the Governor early in January. He makes some changes, and then it is submitted to the Legislature, and referred to the A\ays and Means Committee. This Committee holds hearings for several weeks, giving each department an oppor- tunity to appeal from any recommendation of the Budget Commissioner and about March 1st reports the budget to the Legislature. Here it is discussed and debated, and finally becomes a law early in March. The details of the 1924 budget have been scrutinized with unusual care, and in line with the nation-wide policy of tax reduction, expenditures hav e been limited to those required by proper maintenance of our institutions and other continuing activities. Improvements desirable, but not necessary, have been considered and quite generally have been postponed. In the last few years the State has been liberal with such improvements, and surely no one should complain because in an occasional year the taxpayer is given first consideration. Public improvements should be undertaken only when and to such an extent as a reasonable State tax will permit. The purpose of the budget is not only to control expenditures, but also to limit them to estimated income. A political body, having the privilege of taxation, is tempted to make the tax fit the expenditures. Only by first determining a reason­ able tax, and then curtailing expenses accordingly, will the budget fulfill its proper public purpose. It is the duty of the Budget Commissioner to try to discover and present good reasons why new and expensive construction projects should not be undertaken. Advocates of such projects are always numerous. Mr. Average Citizen believes in State economy, but he prefers that an exception be made in favor of the ex­ penditure in which he is particularly interested. The Commission must investigate and present the negative side. An interesting incident is connected with the State Library. Last year the trustees of the Library unanimously urged the Legislature to relieve an admittedly crowded condition by building a new library. The subject was referred to this Commission for inves­ tigation. The needs of the library were studied, and it was found that about 125,000 volumes were seldom called for and could be stored elsewhere. The plans of the State House were investigated and it was learned that there was a basement room, unused except for the storage of old files, and large enough to hold three- quarters of the entire 450,000 books in the library. At the request of State Libra­ rian Redstone and the Library Trustees, the Governor and Council allocated this room to the State Library, and an expenditure of S4,700 will provide new stacks sufficient for 70,000 volumes. At an expenditure of $10,000 more, the newspapers can be moved to the new annex and stacks provided for 70,000 additional books. This will take care of the surplus of the State Library for more than twenty years. The reading-room capacity has been increased from 70 to 100, and can be again increased when necessary. By these changes the cost of a new building for the State Library has been avoided. The Commission reported against a new building for the Supreme Judicial Court, and recommended an expenditure of $15,000 to improve the present quarters in the Suffolk County Court House. Ihe Commission believes that within a few years it will be advisable for the State to erect an office building in the rear of the State House, to care for the growth of departments and those now housed in rented buildings. At that time suitable quarters for the Supreme Court can be provided in a wing of the State House. It is the business of the Budget Department to avoid duplication of facilities and equipment. 1 he Public Safety Department is building a 72-foot patrol boat to replace an old one. 1 his boat is for summer use. The Metropolitan District Commission operates a boat only in winter to break ice in the Charles River Basin, and desired an appropriation for a new boat. This service has cost as much as P.D. 140. 5 $20,600 in a single year. Hereafter the Public Safety boat will handle both jobs at a substantial saving. It is the duty of the Commission to see that the State’s business is conducted in an orderly manner. For example, in 1912 the State purchased and equipped a market garden experiment station at Lexington, consisting of greenhouses, buildings, etc., and costing $45,000. In 1922 the State received a gift of a part of the Warren estate in Waltham. It was proposed to immediately abandon the station at Lexington and build another at Waltham. The Commission refused to approve an appropriation for erecting new buildings at Waltham until the Lexington station was sold at a reasonable price. Any other course would have been extremely unbusinesslike. State P r in tin g . State printing affords a remarkable example of the waste which inevitably results from uncontrolled expenditure of public funds. The statistician of the Webster Commission figured that the books, pamphlets, etc., printed for the State in 1921 if piled sheet upon sheet would reach a height thirty-six times as high as the Custom House tower. In 1922 the State paid Wright & Potter, State printers, $684,000. Paper pur­ chased amounted to $115,000, a total cost of printing for twelve months of approx­ imately $800,000. With the exception of editing the public document series, comprising ten per cent of the total, this enormous amount of printing was purchased without super­ vision. One employee checked the bills, but seldom, if ever, made any effort to reduce the cost. The result was rapidly growing extravagance in matters of printing. Wright & Potter have held the State printing contract almost every year since 1860. The present contract commenced July 1, 1922 and terminates July 1, 1924. In our opinion, the interests of the State were not sufficiently safeguarded in this contract. Furthermore, after the contract was completed, its terms were not communicated to the departments, and printing orders continued to be placed with little or no knowledge of the contract terms affecting the cost. For example, — by the terms of the contract, printing even a single word on the reverse side of a sheet almost doubles the cost. Any red ink words on a sheet printed with black ink doubles the cost. Frequently, had a sheet been reduced in size one-quarter inch, the printing cost would have been reduced fifty per cent. Ignorance of these and other contract conditions by those ordering printing has cost the State at least $250,000 during the last five years. State printing is now under thorough supervision which consists of four con­ secutive steps, — editing — determination of form — fixing quantity — and select­ ing suitable paper. Editing. For six years departmental reports and certain other publications of the public document series have been edited. During the last 3rear, editing has been ex­ tended to include everything offered for printing. First each document is read to determine whether printing is justified. In the past the State has printed an enormous quantity of unnecessary matter. The Commission has adopted the general rule that State printing should be limited to documents required by law and those others which it is the duty of the State to print. In accordance with this policy the publication of many documents has been refused, subject to the right of appeal to the Governor and Council. If it is decided that the document should be published, it is read again to exclude any matter irrelevant and unnecessary. Annual reports of many departments had become voluminous, the authors failing to realize that a brief report is more likely to be read. Statistics and tables are costly to print, and now are limited to those really necessary. Every effort is made by the editor to make the document concise and to avoid unessential details. To illustrate — the Auditor’s 1921 report contained 796 pages; the 1922 report 389 pages. The 1921 report of the Department of Public Welfare contained 680 pages, and the 1922 report 146 pages. 6 P.D. 140. Determination of Form. Determination of form consists in deciding how the document can best be printed and at the lowest cost. This involves size of type, length of line, size of page, columns, etc. For example — the fish and game licenses of 1922 cost S4,193. Changes in size, type, etc. reduced the cost to SI,500. The size of page of the General Laws of 1923 was reduced three-sixteenths of an inch, saving S3,000. The page size of “ What an Automobile Driver Should Know” was changed, reducing the cost one-half. A score of other publications, including the Legislative Bulletin, House Journal, Senate Journal, Senate Calendar, Bulletin of the Mental De­ partment and Statistics of Municipal Finances were changed in size about one-half inch, cutting the press cost fifty per cent. The departments did not understand the cost of ruling. The result was wasteful and unnecessary ruled forms. Ruling is being reduced to less than one-half of the former amount. During the first few months of printing supervision hardly a printing order was received the cost of which was not reduced fifteen to fifty per cent by expert handling. Under the present contract, all printing must be done by Wright & Potter, but the State can order lithographing elsewhere. The saving by lithographing large editions is surprising. In 1922 the printed income tax bills cost SI,623. In 1923 they were lithographed, and cost $346. By lithographing automobile registration blanks, the cost was reduced from $6.43 to $0.86 per thousand. Much work remains to be done, in further reducing costs and improving form. By the end of 1924 it is expected that all printing will be performed at a minimum cost. Fixing Quantity. In November of this year twelve thousand volumes of the reports of the Con­ stitutional Convention, costing $15,000, were sold as scrap paper for $637. This loss illustrates the need of carefully estimating the number required. In former years, tons of reports of all kinds were left over and thrown away. The printing bureau now carefully estimates the quantity actually needed, and so limits the edition. Only in this manner can waste be avoided. While the numbers of reports, books, pamphlets, etc., have been steadily re­ duced, departments have been encouraged to order a two or three years’ supply of forms, blanks, etc., so as to get the price advantage of quantity production. Paper. The State contracts for paper of various kinds every six months. In former years the selection of paper for each order was left to the department, or to the printer. The result was a large use of paper of unnecessarily high grade. White paper costs from nine cents to fifty cents per pound. Each grade has its proper uses. Paper for each order is selected now according to the reasonable require­ ments. A large saving in the total cost of paper is being realized. Results. The results of the new system of printing control can be judged from the follow­ ing figures of printing costs for the years ending November 30th: Cost of miscellaneous printing and paper in 1922 ...... $607,748 Cost of miscellaneous printing and paper in 1923 ...... 406,273 D e c re a s e ...... $201,475 Election printing and paper, General Laws, etc. not included in the 1922 figures. $52,000 of unpaid bills were included in 1923 figures. Printing Contract. As soon as the Commission had an opportunity to investigate the cost of printing under the contract, it protested many charges made by the State printers. Legis­ lative bills, calendars, journals and other public documents necessarily contain a great many blank pages. The State printers charged for composition of these blank pages just as if such pages were full of print. Furthermore, if there happened P.D. 140. 7 to be a few lines of double price tabular matter at the top of a page, composition at double price was charged for the remaining blank portion of the page. The Commission was legally advised that there was no justification under the contract for such charges. The Commission protested various other charges, including the hourly rate for hand composition on the Legislative bulletin, hourly rate for machine composition on the bulletin, overtime rate for hand and machine composition and charge for extra composition. On November 1,1923 an agreement was signed by Wright & Potter and the State, eliminating the charge for composition of blank pages, and adjusting the hourly and overtime charges above mentioned. This adjustment included most bills rendered since January 1, 1923 and others until the termination of the contract, July 1, 1924. The saving to the State from this adjustment will be approximately $2(1,000. P urchasing. Confronting the Commission upon its organization was the building up of a Purchasing Bureau to buy collectively for the various activities of the Common­ wealth, such material, supplies and equipment as could be purchased to give the State the saving which should accrue from mass buying upon standards. Massachusetts has joined with thirty-three other states in purchasing on a collective basis. The National Department of Commerce is bending its efforts to induce all manufacturers and producers to adopt certain definite standards for their products. This will aid consolidated buying. Standards usable by the buying departments of the Federal government, states and cities will result in lower costs and a simplification of the process of buying and the checking of prices. The Commission is attempting to make the State one unit of a nation-wide pur­ chasing organization, cooperating with each other and with the producers. The problem is large. The State feeds, clothes, provides lodging, instruction and religion for approximately 29,000 people. It maintains 44 important insti­ tutions,— 15 hospitals for the mentally ill; 4 for tubercular patients; 1 general infirmary; 1 hospital for crippled children; 4 prisons and reformatories; 1 State farm; 3 reform schools; besides 10 normal schools, 3 textile schools, the Nautical Training school and an agricultural college with a registration of about 800 students. The State operates 30 farms with 3,000 cows and 2,500 hogs. It manufactures shoes, office furniture, metal ware, clothing, mattresses, underwear, brooms, brushes, automobile plates and numerous other items. An intensive survey was made as to the needs of these institutions relative to materials, supplies and requirements prior to assuming control. Quality, quantity and delivery problems were also considered. In building up the organization the Commission used personnel available for transfer from other departments. It consists of one assistant purchasing agent, two deputies and an office force of 22 persons. Four new positions have been created. In the opinion of the Commission, some departmental organizations, which formerly did their own purchasing, are now carrying an excess of personnel. The Purchasing Bureau has taken over the testing laboratory, with a chief chemist and two assistants from the Department of Mental Diseases. It has been moved from the Boston Psychopathic Hospital to the State House, and consoli­ dated with the Food and Drug Laboratory of the Department of Public Health. Practically all supplies and materials, including fuel, purchased by the Bureau are tested here to assure a compliance with contracts and specifications. Some 2,000 analyses have been made during the year. The Purchasing Bureau has followed the policy of buying locally wherever such procedure is practicable, and it has authorized the institutions to buy locally such supplies and materials as cannot be purchased collective^ to effect any appreciable saving. The institutions are authorized to make emergency purchases. Items used in common are bought collectively upon consolidated-period-requisi­ tions under one contract placed by the Purchasing Bureau. To do this, standard­ ization of the product to be bought is necessary. An Advisory Standardization Board, consisting of one representative from each department interested, is called 8 ' P.D. 140. together frequently to adjust any differences regarding the quality of articles to be purchased, and whenever practicable to reduce number of brands and qualities. One of the first matters was the consideration of a proposal for installing an oil-burning equipment for the heating and power plant of the State House. 4 he Purchasing Bureau called in, as consulting engineer, Professor Edward T. Miller of the Massachusetts Institute of Technology. Several additional proposals for doing the work were secured, with the result that the entire equipment was in­ stalled for less than $10,000, a saving of $7,000 over the original proposal. Since completion of this installation the payroll of the operating force in the fire-room has been reduced approximately $13,000 per year. The policy of buying and storing enough coal to run the institutions from wrarm weather to warm weather had not generally obtained. In the early months of 1923 some institutions had on hand only a few days coal supply. This forced the State into the market at the season of highest prices. 6,710 gross tons of this distress coal were purchased at prices ranging from a low of $10.07 to a high of $12.15 per ton. During the summer and fall months of 1922 this coal could have been bought for considerably less, or at a rate of from $8.41 to $9.20 per gross ton. In May of the present year bids were asked on bituminous coal sufficient for all of the institutions. It was decided to contract for coal through to the summer of 1924, to eliminate further distress purchasing. Bidders submitted a vide range of prices on amounts varying from 5,000 tons to the total amount required. A contract for 130,000 tons was placed at $2.70 per gross ton at the mines, which means about $6.90 f.o.b. Boston. The next lowest price submitted for a similar grade of coal was for 15,000 tons at $7.88. The lowest bid for supplying Poca­ hontas or New River coal guaranteed a delivery of only 20,000 tons at $9.70. Duiing the month that the State bought this coal the Navy Department, for use at the yard in Boston, entered into a contract for 30,000 tons of coal, at $7.41 per ton, from the same mine. All bids were compared on the basis of guaranteed heat content; and the con­ tract entered into required that the coal should contain 14,250 British Thermal Units. The bids on Pocahontas and New River coal carried a 14,500 B.T.U. guarantee. The contract otherwise specified the percentage of ash, volatile matter and sulphur; and contained a clause which required the contractor to pay the State a forfeit for the failure of the coal to meet the specifications. From July to January, approximately 4,700 cars of coal have come into the State for the in­ stitutions. All coal has been subjected to the customary tests for bituminous coal, and forfeits imposed in accord with the general custom of buying heat instead of coal. If the State is to pursue the policy of buying coal when prices are lowest, we must, in common with all large users of coal, learn to store that coal. Any bituminous coal can be stored. All bituminous coal will heat and fire if stored improperly. It always has; it always will. The Purchasing Bureau has given specific direc­ tions frequently regarding the precautions to be observed for the storage of large amounts of coal. We have had instances of heating and fire where coal has been piled too deep, but there has been no serious loss from this cause. Where the instructions were followed, little or no trouble was experienced. It is a fact that the difference between burning coal well and burning it badly means a loss in fuel that may run in excess of 40%. A great opportunity exists for the saving of coal from this source. The Commission has obtained, on tempo­ rary transfer, from the Massachusetts Agricultural College, a fireman with very wide experience, and it is Iris duty to visit the different plants and suggest means of obtaining greater savings in the burning of coal. The Purchasing Bureau has prepared and distributed to the different insti­ tutions monthly reports which show the amount of water evaporated for each pound of coal burned, with the relative standing of each power or heating plant. In some of our institutions — for example, Danvers State Hospital, Chestnut Hill Pumping Station # 2, Medfield State Hospital, Charlestown State Prison and Westfield State Sanatorium — the evaporation tests compare favorably with the best reports from the highest type of commercial plants. In others we are too low. At those plants the fuel engineer and the traveling fireman are laboring to obtain better results. As an instance of this work, the report for the month of October showed Danvers State Hospital twenty-ninth on the list, with an evapora­ tion of 8.65 pounds; during November this institution had jumped to tenth place, with an evaporation of 10.16, and during December they raised this to 11.18. This means, in effect, that by better firing Danvers State Hospital effected a saving of 29% of the fuel burned. ' The December consumption at their plant was about 695 tons. The increased efficiency in December, over October, saved the State at that one plant for that one month approximately $2,200. 11.18% evaporation means 76% efficiency in burning. Had it been possible this year to bring the other plants operating at lower effi­ ciency to the mark set by Danvers, the State-wide savings for December alone would not have been less than $17,000. Carried to its logical conclusion, the saving for a year from this source alone will be in the neighborhood of $175,000. The average price of bituminous coal purchased for the State in 1922 was well over $8.00 per ton. Under the present contract the coal is being bought for an average price of $6.90. The coal bought this jrear is a Pennsylvania coal, and is not classed or rated as highly as the Pocahontas and New River grades. Evaporation tests have shown conclusively that by better firing the cheaper coals can be made to do all and more than the high-priced coals have done in the past. A committee, consisting of the Secretary of State and two members of the Com­ mission on Administration and Finance, has standardized the forms of letter stationery in use throughout the Commonwealth. Approximately 300 different styles and sizes and grades of letter stationery had been used, and it was found that the average cost of printing alone amounted to $1.75 per thousand sheets. The standardization brought the number of letterheads to approximately 50, and a contract for three million sheets brought the price down to $.50 per thousand. The standardization of the number of sizes of envelopes used, and the use of less expensive grades of paper, brought the average price of envelopes from $2.85 to $1.68 per thousand. It has been the constant effort of the Purchasing Bureau to use fewer grades of paper, and whenever and wherever possible to use the less expensive grades. In 1922 the paper used cost the State $115,275.08. In 1923 the paper bills totalled $74,777.91. From the figure for 1922 should be deducted $5,082.50 for ballot paper, of which none was used in 1923. The State owns and operates 295 automobiles, 395 trucks and 182 motor cycles. The Purchasing Bureau asked for bids on the total requirements of tires, with the result that one of the largest tire manufacturers in the country submitted the lowest figure, and was awarded the contract. Later in the year we had occasion to check the bill from a department which bought some tires outside the contract, and a 35 x 5 tire and tube cost the State $59.70 as against a price of $31.86 under the contract. Two carloads of tires were received and paid for promptly, and the State was enabled to take advantage of an additional five per cent discount for cash in ten days. As an example of the advantage of buying control, one department needed 2,400 of a certain automobile accessory. The lowest bid on that particular item was $.37i. It was procured for $.18f. Under a contract placed in May, 160,000 dozen eggs were purchased for the different institutions at $.32f per dozen. These eggs were either stored at the institutions or in the cold storage plants throughout the State, to be delivered as required. Under a similar contract, 190,000 pounds of butter were furnished at an average price of $.38J per pound. During the month of April, 1923, the Purchasing Bureau, combining the demands of all the institutions, bought 41 tons of white lead; 48 barrels of linseed oil; 2,550 gallons of turpentine; 10,900 gallons of turpentine substitute; and 4,000 pounds of paraffin wax. Because of the quantity purchased, these prices averaged 5% below the quoted market at that time. , A portion of the $70,000 contract for arsenate of lead was placed in San Fran­ cisco, and shipment made via the canal. This enabled the State to effect a saving of 14% on that portion of the business. 10 P.D. 140. About $42,000 is required annually to buy fertilizer for the State’s thirty farms. By using the standard product of the manufacturers, $2,300 was saved from the lowest proposal received. In August, the Purchasing Bureau bought the general groceries for all the in­ stitutions. This contract contains 137 items. It is unsound to buy on price alone, and a committee, consisting of one member from each of the group of institutions interested, meets and tests the samples submitted, and of the acceptable samples buys the least expensive. The testing laboratory is then required to see that the deliveries are made in accordance with the sample. Also, a contract for the monthly supply of beef was placed, calling for the delivery of about 90 tons of meat, and amounts in money to about $25,000 every thirty days. The beef is carefully inspected by a representative of the Purchasing Bureau at the cold storage plants before shipment. The contract for provisions was entered into for the first time in October. This contract provides for the purchase of 35 different items, such as lamb, mutton, veal, bacon, salt pork, hams, chicken, fowl, lard, sausage, etc., and amounts to approximately $20,000 a month. In the diet for nearly thirty thousand people, very large amounts of flour are necessary. No one grade will meet the requirements. The State buys at least three different grades, and has paid from $5.25 to $6.95 per barrel. A contract for 40 carloads of soap has been entered into, and this amount will cover our requirements for the next twelve months. Here the volume of the business has made the percentage of saving very high. Electric lamps to the amount of $10,000 are purchased under one contract for all the State institutions, and for the present year the State is accorded a discount of 37%% from the list prices on these items. The Purchasing Bureau is buying potatoes delivered on cars for 8.90 per bushel, and oats, hay and grain in carload lots upon delivery directly to the institutions. When the gasoline tanks at a number of institutions can be brought under State ownership and control, gasoline will be bought at a price of from $.03 to $.04 under current tank wagon prices now paid. We have bought for several stations for less than $.11 per gallon. The Purchasing Bureau has secured the cooperation of five large producers of lubricants in exhaustive studies of the requirements of our power stations and motor transportation. It is hoped from the results of these studies to be able to specify and contract for the proper oils for the different machines, at the same time getting the savings that result from buying in quantity. In the past, small lots were purchased, and no effort at standardization has obtained. From time to time the Purchasing Bureau is required to buy for the manufac­ turing plants of the State, and has placed a number of contracts for leather for the shoe shops, steel and paint for automobile number plates, broom corn and yarn for the factories operated by the blind, and the Bureau is constantly called upon to buy equipment for boiler plants, engines, electrical equipment, stamping ma­ chinery, concrete mixers, snow plows, automobiles and trucks, horses, cows, and countless other things which are necessary to operate the State’s great business. It is the policy to place the business with Massachusetts firms wherever the State can do so without loss of money. The State is a large purchaser, pays bills promptly and wants the very lowest price consistent with the conditions imposed. Departments should obtain for the State all cash discounts by having the bills audited and approved and paid promptly. The departments allocated in the State House alone have paid in previous years approximately $50,000 per annum for their postage. For buying these postage stamps and postal cards, the State has paid to private concerns a handling charge of something like $2,500 a year. There is some loss in handling so many postage stamps, and it is not economy to buy stamped envelopes. To overcome this sit­ uation and make a saving for the State, a meter machine has been installed in the Legislative Post Office through which practically all of the out-going mail is passed, and the postage used is charged back to the departments at the end of each month! In addition to preventing loss in the handling of postage, the Federal Post Office assures us that by use of metered mail, deliveries are expedited ten or twelve hours. Bv the close of the present year the Purchasing Bureau will have bought under its contracts consolidated for all departments, practically all of the items which, in the iudgment of the Commission, should be purchased centrally. The State does not and ought never to enter into a program of warehousing whereby the State would buy and store in a central warehouse the various items needed bv the departments. There is ample storage at the institutions and m the main such items as are purchased can be stored at the institutions until needed ^SavingasVresult of mass buying is difficult to estimate accurately. Obviously, it is always possible to buy 5,000 barrels of dour at a cheaper unit price than must be paid for 100 barrels. Commercial houses estimate the saving to be from three to eight per cent, depending upon the efficiency or lack of efficiency in the unit bUTheSvolume of business handled through the Purchasing Bureau is not far from ten millions of dollars per year. P ersonal Ser v ic e. During the past fiscal year the present scheme of salary control has functioned under normal conditions for the first time since its establishment in 1919. The majority of increases approved were caused by the advancement of employees toward the maximum salary of the grade in which their positions were classified. However, in accordance with the recommendations of the Recess Committee on Administration and the apparent intent of the General Court, increases in salary rates have been allowed for some of the higher services, such as the educational and engineering groups. . A majority of the increases during 1919 were made to eliminate inequalities dis­ covered by investigations, and to establish rates conformable to the new schedules. In 1920, due to the high cost of living, the General Court gave consideration to and sanctioned substantial increases, totaling about $1,300,000, and affecting some 9,600 employees. . During the business depression of 1921 and 1922 His Excellency the Governor advised that salary increases be restricted, and granted only to the lower salaried employees and in cases of particular merit. The total for 1921 was about $186,000, and for 1922 about $220,000. These figures are not strictly comparable with the total for 1920 as they do not include increases for the employees of the institu­ tional groups. During the past year individual salary increases, totaling approximately $350,000, have been directly approved for 3,000 employees. By action of the Governor and Council $19,390 was granted in 102 cases, most of these being in the managerial service. These totals should not be construed as showing the net increase in the State payroll, inasmuch as no deduction is made for savings due to resignations and replacements at entrance salary rates. The important exception to the normality of the year came in the institutional service. Institutional help of certain kinds has been difficult to obtain. The situation appears to be due as much to the fact that a general shortage exists throughout the country in these lines as to inadequacy of the salaries paid. The percentage of turnover has been tremendous, and the shortage has been intensified by the establishment of Federal hospitals and the consequent increase in the demand for this type of service. Increases affecting a quota of 3,256 positions were approved, placing hospital attendants, nurses and other employees of the insti­ tutional service on the same wage basis as existed in competitive activities. The cost of these changes was estimated at $300,000 yearly, but the net cost will prob­ ably be less. This annual increase of $60 to $120 per employee has greatly helped the administration of institutions by the retention of experienced employees. Increases during the coming year should be very limited, due to the fact that many employees have reached the maximum salaries of the positions they are now filling. No basic increases can be granted. The creating of new positions will be limited, and replacements permitted only where the need is proven. Pay of grades will be adhered to closely. Promotions within the service will be allowed to fill vacancies caused by resignations, but not merely to increase compensation. Vacation allowance of twenty-four work days for departmental employees is over 12 p.D. 140. generous in comparison with other political units and the outside business world, bick leave and absences must be better controlled. Overtime pay should only be granted for reasons which show more than a compensating return, and should not be allowed for the indirect purpose of increasing salaries. Tardiness must be eliminated, and the inefficients replaced by faithful workers. Comparatively few of the number in the employ of the State are responsible for the abuses referred to above. It is unfair that the large number of faithful and conscientious employees should be compelled to share the criticism which should devolve upon a few. This is a matter that can and must be regulated by the co-operation of the administrative units in control. Recommendation is made that the Civil Service Commission give serious con­ sideration to many of the well-founded complaints by administrative heads against its operation. Its proper function at the present time is largely the recruiting of competent persons for entrance into the classified service of the Commowealth and its sub-divisions. Strict budget limitation of expenditures, plus the control of personal service now in force, reduces to a large degree the arguments upon which the demand for civil service originated in so far as it affects the employees of the Commonwealth, but not as to cities and towns. Civil Service for the State is necessary only to the extent that it prevents the using of positions for personal or political advantage, and protects the tenure of service of competent and faithful employees. The result of examinations does not furnish satisfactory applicants for positions requiring special training and experience, or where confidential relations exist. It is unfair where provisional appointment is allowed. After training such an appointee for a period of months a competitive examination is held, and the usual result is that the trained emplojme is not available, and a new person is recruited for more training. The General Court has given to the Civil Service Commission the authority to make rules and regulations. The reason for so doing is that although having the force of law they are susceptible of immediate revision or suspension to meet chang­ ing conditions and special cases. In the event they were to be inelastic and per­ manent, the General Court would surely have enacted them into Statute Law. A set of rules and regulations applying with equal force to the Commonwealth’s service and also to City and Town services must of necessity be impractical and in­ equitable, owing to not only the different functioning of control agencies, but to their peculiar organization and the governmental powers involved. It is suggested that much more weight be given for practical experience and training as differentiated from educational experience and theory which have never been applied. Character, honesty and faithfulness can never be determined by any examination or temporary employment, and the process of elimination of incompetent employees should be simplified. The statutory method of discharge is so impossible in its operation that depart­ ment heads refuse, and properly so, to jeopardize themselves except in the extreme case. Such a condition argues only for inefficiency, incompetency and lack of discipline. The preference by law given to veterans, and particularly to disabled veterans, is unfair class legislation in the extreme, and undemocratic. It has been declared unconstitutional in the State of New York.

C omptroller. The duties assigned to the Comptroller under the law creating this Commission are of such nature and deal with such a vast and complex problem, expecially with regard to systematizing the State’s accounting, that it will require, in all' prob­ ability, two years more to bring about a smooth-running modern system of ac­ counting in all of the Departments and Institutions. The accounting system here­ tofore employed is an evolution from the practice in the early days when the State’s business was comparatively simple. It was wholly inadequate as a means of P.D. 140. 13 producing and delivering to those who manage the business of the Commonwealth up-to-date, reliable information as a guide to efficient management. The Comptroller has been obliged to spend a great deal of time in this first year of his office in organizing an installation staff and in research, so as to familiarize himself with the ordinary routine of the State’s activities. Nevertheless, the results obtained so far have been very satisfactory, and the new system, where it is now installed, has produced the land of figures that should be helpful in manage­ ment. Credit is due Mr. A. R. Patterson, whose thorough research upon the subject of State accounting for the Commission on State Administration and Expenditures has been extremely helpful to the Comptroller, as has also his counsel and assist­ ance during the year. The major operations of the Comptroller’s Bureau are summarized in the following paragraphs. Separation of Auditing and Accounting. The law provided for a separation of auditing and accounting, so that no ac­ counting agency would attend to both of these functions, as had been the case in the past. This separation was accomplished early in the year, and it involved much time-consuming negotiation as to division of personnel, division of office equipment, and division of office space, as between the two departments.

Payment of Institutional Invoices by the State Treasury. In the past, the various State institutions have been given large revolving-fund bank accounts with their local banks, and out of these funds all of the bills for sup­ plies and services contracted by the institutions have been paid. Usually once in each month, schedules of bills so paid locally have been sent to the State House, and after examination and warranting of these schedules, a check has been sent to each institution to reimburse its fund account in total. In any business, which might operate branches at widely-separated points, such as Boston, Chicago, New Orleans, San Francisco, etc., it would usually be necessary to arrange for local payment of branch invoices, but in the business of the State, wherein all of these branches or institutions are closely-grouped, this is not necessary, and besides the practice ties up needlessly a large amount of money in the revolving funds. During the year, all of the fifteen institutions in the Department of Mental Diseases have been put upon the basis of having their bills paid direct from Boston by check of the State Treasurer. At this writing also, four institutions in the Department of Health and four institutions in Public Welfare have also started upon the same plan of payment. It is the aim of the Comptroller, during the coming year, to have this plan in operation in every single State institution. In some few in­ stances, because of existing regulations regarding approval of invoices, it may be necessary to invoke special legislation to accomplish the desired result. This new plan provides for giving the institutions ample local bank deposits to care for pay­ rolls and sundry spot payments.

Expense Charge for Employees’ Automobiles. The State is paying to 400 employees mileage rates for the use of their cars while on State’s business. After a thorough investigation of actual additional operating costs, the Commission reduced the former rates of ten, twelve and fifteen cents per mile to a new schedule, as follows: $. 08 per mile for the first 2,000 miles. . 07 per mile for the next 2,000 miles. .06 per mile for mileage above 4,000 miles.

These rates are based on Ford costs, and in the opinion of the Commission ade­ quately compensate an owner for any additional cost due to State service. 14 P.D. 140. State Owned Automobiles. The Comptroller has been requested by the Commission to provide records regarding State owned motor vehicles, so that the rapidly growing cost for \ emc es, in original purchase price and in repairs and upkeep, may be properly contro e . At the present time, the State’s ownership of motor vehicles is approximately as follows : Trucks . 395 Pleasure cars . 295 Motor cycles . 182 ---- 872 The Commission intends to supervise closely this large fleet of ‘ expense-builders . Maintenance. Is some positions in the State service, notably at the institutions, maintenance, such as food, lodging, etc., is given to certain employees, in addition to cash salary. In the past, this maintenance has not been clearly defined, The Comptroller was requested by the Commission to make a research regarding it. 1 he research showed a lack of control of maintenance cost, and as a result of it, a définition of maintenance for institutional superintendents has already been issued by the Commission. A superintendent of a State institution is charged with running the institution properly, and with the expenditure of a large amount of the State s money. It would seem that the absence of definition regarding his own personal maintenance, as has been the case in the past, is a bad precedent in the manage­ ment of the institution itself. It is expected that maintenance, as regards positions other than superintendents, will be defined later. New Accounting System. The fact that installing a new accounting system for all State Departments and Institutions is such a vast problem made it necessary for the Comptroller, at the outset, to select one branch of the work and give entire attention to that branch in the first year. The accounting of the Institutions was selected for first revision for several reasons, mostly because the institutions comprise the main commercial activities of the State, i.e., the purchasing of supplies and a considerable volume of production, and besides, the development of the system in the institutions first would keep step with the operation of the new centralized Purchasing Bureau, a large share of whose work comes from filling institutional requirements. The institutions in the Department of Mental Diseases, fifteen in all, were chosen to begin the installation, as this Department spends a much larger amount of money than any other institutional department. Its activities represent a tremendous commercial unit, for the group cares for approximately 18,000 inmates, all of whom must be fed, housed, clothed, entertained and employed if possible. These fifteen institutions have now been installed with the new system. It should be said that the new system calls for only two major changes in method: 1. The "old and obsolete method of using cash expenditures for materials as an expense basis has been dropped, and in place of it expenses are computed from month to month on the basis of materials consumed. The old system in this respect was pitiable — it would not be tolerated by any large present-day business house. Under the old system, a monthly report from a State institution feeding 1500 inmates might show no flour-expense or no butter- expense whatever in some certain month, simply because the flour and butter had been purchased and paid for in some other month. Under the new system, each monthly report shows flour-expense and butter-expense in the dollars and cents of those commodities actually consumed in that month, regardless of when pay­ ments for them were made. . ±. , . There is room for much improvment m running the store-houses at many of the institutions, and also in the keeping of the store ledgers. These two functions are very important, expecially under the new system, which plans a control of materials consumed. 15 P'2>' ^m onthly trial balance is required from each institution, — the accounts are controlled by the trial balance, and the books are changed over to complete double- ellHaving'installed the new system in the Department of Mental Diseases, it is nossible that from experience gained there, the work in the other State institutions during the coming year will be speeded up materially. 1 bus far, we have given attention to departmental systematizing only when assistance has been asked. It is possible that next year, if the institutional work moves along rapidly, we can o-ive more time to the Departmental accounts. It is the intent of the law, and the aim of the Comptroller, to build up from improved institutional and departmental accounting such general accounting as will produce at regular intervals a State Balance Sheet. Possibilities for Economy. As a basis of its policy of economy, the Commission has applied two wholesome, old-fashioned practices, namely: — a common-sense sizing up of expenditures, with a view to curtailing them, and the hard-headed old policy “ chop the expense before it gets in, for the most effective way to cut expenses is not to allow them to be put on at the outset.” As in any business also, the Commission uses figures of the past as a guide to trimming the departmental costs. Accordingly, the Comptroller was requested to write up a comparison of 1922 departmental net costs, and compare them with the net cost of the same activities in 1913. The following are a few figures taken from the tabulation, and they will indicate to the Legislature and to the Public whether or not there is need for constant business supervision of the State’s affairs.

Net Net D e p a r t m e n t . Expenditures, Expenditures, 1913. 1922.

Agriculture ...... §80,735 20 §177,279 08 Banking & Insurance...... 89,757 39 321,773 69 Education...... 1,922,741 72 4,791,273 54 Industrial Accidents : ...... 65,474 97 143,801 22 Public S a f e t y ...... 177,429 63 428,096 28 Public W e lfa re ...... 1,850,602 81 4,687,176 67

General Offices, Comptroller’s Bureau. The general offices of the Bureau at the State House comprised on November 30, 1923, 27 employees. This office cares for all of the general accounting of the State. The force was organized in January of this year from employees taken over from the Auditor’s Department. The work of the office has been very satis­ factory during the year. Additional Salary Expense. The additional salary expense to the Commonwealth, as a result of the estab­ lishment of the Comptroller’s Bureau the past year was $10,981.20. This represents money paid to the Comptroller and three installation-men. The installation- men were hired at different points in the year. If all had worked the full year at their present salary-rates, the added salary expense, including the Comptroller’s salary, would have been $16,000. COMMISSION ON ADMINISTRATION AND FINANCE, (Signed) HOMER LORING. “ R. L. WHIPPLE. “ THOMAS W. WHITE. “ JAMES C. McCORMICK. ' A ( y No. 140 Public Document f ) v \

C&e eommontoealtlj of e©a00aci)U0ett0

FIRST ANNUAL REPORT

OF THE Commission on Administration and Finance

FOR THE

Y e a r e n d in g N o v e m b e r 30, 1923

P a r t II COMPTROLLER’S BUREAU

P u blica tio n o f t h is D o cu m en t APPROVED BT THE COMMISSION ON ADMINISTRATION AND FINANCE

Cfte Commoittoealti) of Q^assacijusetts

C om m issio n on A dministration a n d F in a n c e , January 9, 1924. To the Honorable Senate and House of Representatives. We have the honor to present the first annual report of the Comptroller’s Bureau, it being for the fiscal year ending Nov. 30" 1923. This report is made in com­ pliance with General Laws, Chapter 7, Section 33. STATEMENT I. F unded D e b t . The debt of the Commonwealth is divided into two parts, — the direct debt, which is incurred for State purposes, and is payable by the Commonwealth at large; and the contingent debt, which is a loan of the credit of the Commonwealth to certain metropolitan districts for water, sewerage and parks; and the require­ ments for interest, sinking funds and serial bonds are annually assessed upon the cities and towns of said districts. The contingent debt also includes the loan on account of Cambridge subway, and the city of Boston’s proportion (two-thirds) of the loan on account of the Suffolk County Court House and its proportion (one- tenth) of the defence of the Commonwealth loan. Direct Debt. Total direct debt Dec. 1, 1922 ...... $47,478,706 26* Increased during the year by the issue of: — Metropolitan parks, series two, bonds . . . . ■ ■ 133,750 00 $47,612,456 26. Decreased by the payment of: — Sinking fund bonds (Detail 35) $5,370,000 00 Serial bonds and notes (Detail 29) 2,195,943 74 ------7,565,943 74

Gross direct debt Nov. 30, 1923 ...... $40,046,512 52 Amount of sinking funds Dec. 1, 1922 .... $23,766,094 52 Increased during the year by Income from Investments $842,229.86, Street Railway Tax $4,420.70, Revenue Appropriation $11,534.00 ...... 858,184 56 $24,624,279 08 Decreased by bonds paid 5,370,000 00 ------19,254,279 08 Net direct debt Nov. 30, 1923 .... . $20,792,233 44 being a decrease for the year of $2,920,378.30. Contingent Debt. Total contingent debt Dec. 1, 1922 .... . $85,937,455 74 Increased during the year by the issue of: — Metropolitan Parks, series two, bonds . $416,250 00 Metropolitan sewerage, north system, bonds . 150.000 00 Metropolitan sewerage, south system, bonds . 80,000 00 Metropolitan water ...... 100.000 00 ------746,250 00 $86,683,705 74 Decreased by the payment of serial bonds (Detail 36) 333,306 26 Gross contingent debt Nov. 30, 1923 ...... $86,350,399 48 Amount of sinking funds Dec. 1, 1922 . $32,654,070 24 Increased during the year by Income from Investments $1,248,726.31, Assessments on Cities and Towns $598,286.25, Rents, Land Products, etc., $113,957.37, Street Railway Tax $4,420.69 1,965,390 62 ------34,619,460 86 Net contingent debt Nov. 30, 1923 . $51,730,938 62 being a decrease for the year of $1,552,446.88. 2 P.D. 140. L oans, Sinking F unds and Annual I nterest. Direct Debt. Latest Matu- Amount. Sinking Fund. Annual Interest. rity.

Abolition of grade crossings 1939 $5,303,000 00 $4,411,463 81 1 _____ • Abolition of grade crossings, serial \ 8196,875 00 bonds ..... 1941 575,000 00 — 1,476,239 69 Armory ..... 1939 1,942,000 00 | 114,260 00 Armory, serial bonds 1944 1,266,500 00 Defence of the Commonwealth, ~ serial bonds .... 1929 1,701,000 00 — 78,975 00 Development of the Port of Boston, serial bonds .... 1957 6,505,000 00 1,868,710 59 263,950 00 Harbor improvement 1937 500,000 00 325,087 55 Harbor improvement, serial bonds . 1933 385,000 00 — } 32,175 00 Massachusetts war 1928 1,240,000 00 1,114,167 71 37,200 00 Massachusetts Hospitals for Con- sumptives . .* 1939 765,500 00 ] 25,930 00 Massachusetts Hospital for Epi­ leptics ..... 1939 666,450 00 J- 4,922,465 90 21,973 50 Prisons and hospitals 1939 5,906,500 00 J Prisons and hospitals, serial bonds . 1940 202,000 00 50 Massachusetts emergency war, serial bonds ..... 1928 175,000 00 - 7,437 50 Medfield Insane Asylum 1936 1,169,800 00 1,109,055 13 28,693 00 Metropolitan parks, series two 1949 2,567,500 00 1,241,449 12 ) Metropolitan parks, series two, 115,589 121 serial bonds .... 1956 708,762 50 - 1 State highway .... 1933 3,225,000 00 2,785,639 58 State highway, serial bonds 1941 2,668,500 00 | 205,828 75 State House construction, serial bonds ..... 1939 1,360,000 00 54,400 00 Suffolk County Court House, serial bonds ..... 1939 150,000 02 ~ 5,ISO 00 Western Massachusetts highway, serial bonds .... 1932 1,064,000 00 44,780 00 Totals ..... $40,046,512 52 $19,254,279 08 $1,448,704 37 Less sinking funds 19,254,279 08 Net direct debt $20,792,233 44

Contingent Debt.

Cambridge subway, serial bonds 1970 $7,746,000 00 $351,875 00 Charles River Basin 1950 4,125,000 00 $1,462,105 26 Charles River Basin, serial bonds 1954 263,000 00 — 151,570 00 Defence of the Commonwealth, serial bonds ..... 1929 189,000 00 — 8,775 00 Metropolitan parks, serial bonds 1956 142,250 00 — Metropolitan parks 1949 8,785,000 00 1 Metropolitan parks, Nantasket 1941 700,000 00 j* 4,885,340 99 21,000 00 Metropolitan parks, series two 1949 2,567,500 00 1,241,449 12 Metropolitan parks, series two, serial 131,598 38 bonds ..... 1956 1,125,237 50 _ Metropolitan sewerage, north system 1949 6,563,000 00 4,142,612 83 Metropolitan sewerage, north system, 235,421 68 serial bonds .... 1962 839,500 00 _ Metropolitan sewerage, south system 1946 8,877,912 00 2,609,570 SO Metropolitan sewerage, south system, 340,272 36 serial bonds .... 1962 946,000 00 _ Metropolitan water 1950 41,398,000 00 20,278,381 86 Metropolitan water, serial bonds 1963 1,783,000 00 _ 1,462,616 25 Suffolk County Court House, serial bonds ..... 1939 299,999 98 10,360 00 Totals . $86,350,399 48 $34,619,460 86 $3,019,849 29 Less sinking funds 34,619,460 86 Net contingent debt $51,730,938 62 Part IL 3 STATEMENT II. R eceipts and P ayments.

Receipts. Payments.

O r d in a r y R e v e n u e . Legislative Department (Detail 1) S I,032 00 $702,972 53 Legislative Investigations (Detail 2) . . . 11,244 07 48,072 51 Judiciary (Detail 3) ...... 80,437 99 1,033,463 10 Governor and Council (Detail 4) 19,832 74 2,125,224 28 Secretary of the Commonwealth (Detail 5) 683,075 52 206,129 40 Treasurer and Receiver-General (Detail 6) 17,520 00 201,986 76 Auditor of the Commonwealth (Detail 7) . 1 60 42,123 42 Attorney General (Detail 8) 3,276 31 117,187 47 Department of Agriculture (Detail 9) 421 35 183,928 80 Department of Conservation (Detail 10) 252,736 39 823,037 37 Department of Banking and Insurance (Detail 11) 194,583 23 462,816 15 Department of Corporations and Taxation (Detail 12) 546,521 53 821,910 90 Department of Education (Detail 13) 760,121 47 5,689,003 05 Department of Civil Service and Registration (De­ tail 14) ...... 88,056 79 156,903 74 Department of Industrial Accidents (Detail 15) 17,392 05 176,308 83 Department of Labor and Industries (Detail 16) 73,437 84 324,787 94 Department of Mental Diseases (Detail 17) 726,750 38 8,305,817 37 Department of Correction (Detail 18) 63,272 55 1,405,779 28 Department of Public Welfare (Detail 19) 254,469 20 4,807,217 98 Department of Public Health (Detail 20) . 203,645 55 1,546,569 66 Department of Public Safety (Detail 21) . 104,957 86 671,249 99 Department of Public Works (Detail 22) . 1,188,525 96 1,784,434 07 Department of Public Utilities (Detail 23) 62,557 55 125,025 30 Metropolitan District Commission (Detail 24) . 4,278 40 9,097 87 Unassigned accounts (Detail 25) .... 380,780 74 General (Detail 26) ...... 27,049,827 68 Total receipts and payments (for expenses and outlays) ...... $32,407,976 01 $32,151,828 51

Interest on debt (Detail 28) ..... - 1,692,396 15 Debt obligations — sinking funds and serial bonds (Detail 29) ...... - 1,083,100 47 Revenue securities, including accrued interest $18,447.75 (Detail 30) ...... - 5,018,447 75 Total ...... $32,407,976 01 $39,945,772 88 Transfer payments to special revenue (Detail 31) - 214,358 40 Cash on hand, December 1, 1922 . . . . 8,323,495 55 - Cash on hand, November 30, 1923 .... - 571,340 28 Total, Ordinary Revenue ..... $40,731,471 56 $40,731,471 56

S p e c ia l R e v e n u e a n d L o a n s. (See Tabulation, Statement VI.) Special Revenue (subject to appropriation) 88,593,691 16 $7,098,299 63 Special Revenue (not available for appropriation) 3,052,243 02 3,106,732 04 Loan accounts ...... 3,201,343 14 73,140 46 Total receipts and payments (for expenses and outlays) ...... $14,847,277 32 $10,278,172 13 Interest on debt (Detail 28) ..... - 60,190 56 Debt obligations (Detail 29) ..... - 96,627 27 Temporary notes issued in anticipation of bond issues (Detail 29) ...... - 1,074,000 00 Total ...... $14,847,277 32 $11,508,989 96 Transfer receipts from Ordinary Revenue . 214,358 40 — Cash on hand, December 1, 1922 . . . . 3,957,254 64 — Cash on hand, November 30, 1923 . . . . - 7,509,900 40 Total, Special Revenue and Loans $19,018,890 36 $19,018,890 36

N o n -R e v e n u e . Refunded receipts (Detail 32) .... $291,524 76 $291,524 76 P.D. 140. R eceipts and P ayments — Concluded.

Receipts. Paym ents.

F u n d s , A g en cy A c c o u n ts, T r u s t D e po s it s and T em po ra r y L o a n s. Trust funds (Detail 33) ...... $2,396,781 46 $2,428,019 22 Trust funds, income (Detail 33) .... 5,709 39 3,163 82 Agency accounts (Detail 34) ..... 28,933,243 12 29,764,333 95 Sinking funds: Direct debt (Detail 35) ..... 7,104,434 56 7,080,950 00 Contingent debt (Detail 35) .... 3,662,883 95 3,600,250 00 Contingent debt interest funds (Detail 36) 3,113,533 62 3,138,093 01 Contingent debt serial bond funds (Detail 36) 312,789 88 287,056 26 Metropolitan District funds: — Parks Division: — Loan funds (Detail 37) ..... 550,000 00 495,070 89 Maintenance funds (Detail 38) .... 1,829,810 16 1,604,011 33 Expense fund (Detail 39) ..... 142,972 56 178,297 30 Trust fund (Detail 40) ..... 97 75 - Water and Sewerage Division: — Loan funds (Detail 41) 335,435 34 421,411 83 Maintenance funds (Detail 42) .... 1,347,388 45 1,251,837 26 Metropolitan Planning Board (Detail 43) 15,000 00 5,000 71 Temporary loans (Detail 44) .... 3,000,000 00 3,000,000 00 Trust deposits (Detail 45) ..... 84,100 00 91,100 00 Trust deposits, income (Detail 45) .... 209,361 07 209,076 60 Total ...... $53,043,541 31 $53,557,672 18 Cash on hand, December 1, 1922 .... 2,879,528 82 _ Cash on hand, November 30, 1923 .... - 2,365,397 95 Total, Funds, Agency Accounts, Trust Deposits and Temporary Loans ..... $55,923,070 13 $55,923,070 13

R ecapitulation . Ordinarv Revenue ...... $32,407,976 01 $39,945,772 88 Special Revenue and Loans ..... 14,847,277 32 11,508,989 96 Transfer receipts ...... 214,358 40 214,358 40 Non-Revenue ...... 291,524 76 291,524 76 Funds, Agency Accounts, Trust Deposits and Tempo- rary Loans ...... 53,043,541 31 53,557,672 18

Total ...... $100,804,677 80 $105,518,318 18 Cash on hand, December 1, 1922 .... 15,160,279 01 Cash on hand November 30, 1923 .... - 10,446,638 63 Total ...... S115,964,956 81 $115,964,956 81

R ecapitulation o f R e v e n u e R e c e ip t s Ordinary Special b y S o u r c e . Revenue. Revenue. Total.

Licenses and permits .... $521,522 63 $7,744,681 32 $8,266 ,203 95 Fees ..... 992,309 26 30,256 70 1,022 ,565 96 Reimbursement for services 2,170,628 75 18,104 61 2,188.,733 36 Sales ...... 583,915 13 938,376 92 1,522.,292 05 Rents ...... 50,469 66 278,004 54 328 ,474 20 Interest on bank balances . 362,626 55 25,243 39 387 ,869 94 Income of invested funds . 6,278 86 234,203 54 240 ,482 40 Gifts and grants .... 110,316 90 1,761,604 47 1,871 ,921 37 Special assessments .... 1,162,912 07 82,868 03 1,245.,780 10 Court fines and penalties 29,263 08 360,121 54 Unclaimed deposits and escheats 389 ,384 62 34,614 89 34 614 89 Miscellaneous ..... 35,889 67 50,221 37 86,111. 04 State tax (with interest) 12,000,007 67 Other taxes ..... 14,347,220 12,000 ,007 67 89 3,323,590 89 17,670.,811 78 $32,407,976 01 $14,847,277 32 Transfer receipts .... $47,255,253 33 214,358 40 214,358 40 Total ..... $32,407,976 01 $15,061,635 72 $47,469,611 73 Part IL STATEMENT III.

Expenses for 1923, whether Paid or Unpaid, and E xpenses for 1922.

Expenses Expenses 1 92 3 1922

Legislative Department (Detail 1) $702,972 53 $747,694 92 Legislative Investigations (Detail 2) 48,072 51 40,455 70 The Judiciary (Detail 3) ..... 1,034,233 67 985,525 51 The Governor and Council (Detail 4) . 2,128,100 23 1,849,713 18 Secretary of the Commonwealth (Detail 5) . 221,769 75 511,186 79 Treasurer and Receiver General (Detail 6) 244,133 81 289,349 75 Auditor of the Commonwealth (Detail 7) 42,123 42 78,650 51 Attorney General (Detail 8) .... 117,298 09 107,427 01 Department of Agriculture (Detail 9) . 184,170 20 177,830 83 Department of Conservation (Detail 10) 823,144 61 827,025 20 Department of Banking and Insurance (Detail 11) 477,174 97 502,782 01 Department of Corporations and Taxation (Detail 12) . 822,611 40 824,171 90 Department of Education (Detail 13) .... 5,924,775 60 5,718,581 84 Department of Civil Service and Registration (Detail 14) 157,490 23 161,219 68 Department of Industrial Accidents (Detail 15) 177,152 14 158,073 35 Department of Labor and Industries (Detail 16) . 327,141 15 338,873 53 Department of Mental Diseases (Detail 17) . 8,307,276 81 7,790,838 54 Department of Correction (Detail 18) . 2,191,912 09 2,024,120 23 Department of Public Welfare (Detail 19) 4,807,613 94 4,906,941 57 Department of Public Health (Detail 20) 1,547,270 83 1,504,181 64 Department of Public Safety (Detail 21) 696,140 72 548,613 97 Department of Public Works (Detail 22) 9,839,367 34 8,958,095 18 Department of Public Utilities (Detail 23) 201,481 66 202,709 98 Metropolitan District Commission (Detail 24) 411,996 58 221,069 04 Unassigned accounts (Detail 25) ..... 417,036 S9 348,384 16 Miscellaneous governmental cost payments from unap- propriated receipts (Detail 27) . 655,452 05 631,864 52 Interest on debt (Detail 28) ..... 1,752,586 71 2,009,272 26 Debt (sinking funds and serial bonds) (Detail 29) . 1,179,727 74 1,650,074 28 Total ...... $45,440,227 67 $44,114,727 08

STATEMENT IV. Receipts and Expenses (Paid and Unpaid for 1923 in D etail). LEGISLATIVE DEPARTMENT (Detail No. 1).

R e c e ip t s . Sales — Sergeant-at-Arms, subscriptions to Legislative Bulletin, $682; sub­ scriptions to Legislative Document, $350; (G. L. chap. 5, sects. 12 and 13) $1,032 00

E x p e n s e s . Senate — services (president, 33,000; 39 senators at $1,500, $58,500) . . $61,500 00 Senate travel ...... 5 148 00 House — services (speaker, S3,000; 2411 representatives at $1,500, $361,500)’ 364^500 00 House travel ...... 31,644 00 Clerk, Senate, $4,500; clerk. House, $5,000 ...... 9^500 00 Assistant clerk, Senate, $2,500; assistant clerk, House, $3,500 . 6^000 00 Clerical assistance, Senate, $1,500; House, $3,608 ..... 5,108 00 Chaplains, Senate and House ($750 each) . . . . R500 00 Salary, Sergeant-at-Arms ...... 3^500 00 Clerical assistance, Sergeant-at-Arms’ office . . . . ' 4,432 26 Clerks, document room, $2,050; assistants, $2,400 ’ ‘ 4^450 00 Other services (assistant postmaster, $900; porter in house corridor, $1,300) 2^200 00 Doorkeepers, Senate and House ($2,250 each), $4,500; postmaster, $2,050 . 6,550 00 Assistant doorkeepers, Senate 1, House, 2 ($1,850 each), $5,550; messengers Senate 8; House 14 — 1 part time — ($1,650 each), $35,844.21 . 41,394 21 Pages, Senate 4, House 8 ($600 each) ...... 7,200 00 Travel, doorkeepers and assistants $504; messengers, $2,574; pages SI 296- postmaster, assistant and document clerks, $216; clerks (Sergeant-aU Arms office), $144 ...... 4 734 00 Senate counsel, $7,500; assistant counsel and stenographer, $4,995.83 ! ' 12495 83 1 238 representatives, 3 additional. 6 P.D. 140. L egislative D epartment (Detail No. 1) — Concluded. House counsel, $7,500; assistant counsel and stenographers, S6,858.35 . $14,358 35 Senate committee on rules, services (clerk of committee and secretary to president) . . . . • • 3,583 33 House committee on rules, services (clerk of committee and secretary to speaker, $2,900; clerical services, $700) . 3,600 00 Senate counsel, expenses (services, filing $50.75; office furnishings, etc. $ 2 6 .5 1 ) ...... ••• 77 26 House counsel, expenses (stationery, office supplies and equipment) 126 65 Legislative committees, expenses: Joint standing committees (travel) . . $2,798 68 Senate committee on rules (multigraphing, typing, etc., $44.14; stationery, office supplies and equipment, $ 7 7 .1 8 ) ...... 121 32 House committee on rules (multigraphing, typing, etc., $103.05; stationery, postage, office supplies, etc., $419.06) ...... 522 11 House committee on pay roll (services) . . . 100 00 Funeral committees (10), travel and floral tributes . 654 51 Coal investigation, joint committee (total, $5,299.09): Clerical and stenographic services .... 2,307 28 Multigraphing, $122.50; printing, $17.70; travel, $2,555.20 . . . . 2,695 40 Stationery, telephone, office supplies, etc. 296 41 Contested elections (special recess committee) steno­ graphic reports . . - • 465 72 Contested election case, compensation of sitting member . 250 00 Evacuation Day celebration (travel) .... 137 50 Gloucester celebration, 300th anniversary (travel) . 44 00 General Court (trip to Massachusetts Agricultural College) 1,059 18 General expenses (postage) ...... 325 00 11,777 11 Legislative committees, advertising hearings, $275.92; printing, $6.53 . 282 45 Witness fees (House Committee on Elections, fees and travel) 13 75 Legislative printing: Calendar, Senate, $931.02; House, $1,304.85 . . . $2,235 87 Daily lists, House . . • 911 37 Documents and bills, Senate, $4,970.25; House, $24,882.84 29,853 09 Journal (daily), Senate, $2,606.10; House, $3,364.70 . 5,970 80 Sundrv printing and binding, Senate, $320.71; House, $1,304.23 ...... 1,624 94 40,596 07 Manual for General Court (clerical services, $16.50; printing 14,000 copies, $ 5 ,6 0 6 ) ...... 5,622 50 Legislative bulletin (services of editors for bulletin and daily lists, $3,000; clerks, $429; assistant to chairmen and clerks of committees, $1,608; printing bulletins Nos. 1-22, $8,371.43) ...... 13,408 43 Legislative contingent: Cleaning supplies, disinfectants, etc. . . $418 18 Drinking cups, $325.40; lavatory supplies, $609.14 . 934 54 Furniture and furnishings ...... 2,444 39 Postage, $501.36; printing, $336.30 .... 837 66 Preservation of portraits, historical emblems, etc. . . 704 00 Repairs, cleaning, painting, etc...... 4,054 85 Stationery, books, office supplies and equipment 1,460 70 Telephone and telegrams (General Court and committees, $ 4 , 7 7 9 . 3 3 ) ...... 4,837 49 Other services and expenses (flags and pennants, $190.10) 597 31 16,289 12 Senate stationery (books, newspapers, etc., $77.16; paper, envelopes, etc., $169.30; pens, pencils and other office supplies, $239.87) .... 486 33 House stationery (committee books, diaries, etc., $262.09; paper, envelopes, etc., $200.70; pens, pencils and other office supplies, $511.61) . 974 40 Printing General Laws — services (legal, $9,915.38; clerical and stenographic, $5,077.74), $14,993.12; printing (payment on account of electros for index), $2,043.04; stationery and office supplies, $52.75 ..... 17,088 91 Biographical sketches (280 copies, “ Public Officials of Massachusetts”) 1,200 00 National Bank Tax hearing (stenographic reports at hearing on report of Attorney General in re National Bank tax) ...... 533 38 Weymouth celebration (300th anniversary), travel of special committee 98 19 Committee on Water Supply, 1922 (preparing draft of bill for extension of Metropolitan Water System for committee) ...... 1,000 00 Total expenses $702,972 53 Part II. 7 LEGISLATIVE INVESTIGATIONS (Detail No. 2).

R e c e ip t s . Special assessments: Cities of Salem and Peabody on account of certain investigations (Res. 1922, chap. 40) $5,577 28 Sundry cities and towns in Metropolitan District on account of investigation of traffic facilities for Dorchester (1920, Res., chap. 36; Acts, chap. 629) . 5,166 79 Woodlawn Cemetery Association on account of investigation of drainage problem in Everett, Revere and Malden (Res. 1923, chap. 39) . . . 500 00

Total receipts ...... SII,244 07

E x p e n s e s .

Stationery, Other Printing, Expenses Personal Engineers’ Traveling (Telephone, Total. Services. and Office Expenses. Advertis­ Supplies. ing, etc.).

Recess Committees: Public Institutions SI,545 70 SI,545 70 State Administration $561 80 $13 78 2,092 62 $13 85 2,682 05 Water Supply 750 00 — 1,498 53 ' — 2,248 53 Commissions: Boston Charter Revision 783 50 41 48 24 98 849 96 Criminal Law 313 50 44 47 3 25 51 64 412 86 Jury Service 1,701 04 106 08 - 80 60 1,887 72 Pensions .... 1,172 57 70 22 153 62 10 73 1,407 14 Relocation of State Prison 16 50 8 77 _ — 25 27 Higher Education 6,014 54 1,077 45 2,629 95 253 25 9,975 19 Revision of Laws Relating to Foreign and Savings Banks 690 00 38 04 298 30 11 75 1,038 09 Aiding Physically Handi­ capped Persons 486 67 10 76 33 10 6 50 537 03 Motor Vehicle Registration . 800 00 - 38 04 1 20 839 24 Municipal Expenditures and Taxation 960 16 81 31 1,330 31 119 10 2,490 88 Unemployment and Mini­ mum Wage 1,773 91 85 79 1,106 93 98 25 3,064 88 World War Memorials in State House _ 55 48 _ 55 48 Investigations by Departments: Results of Probation (By Commission on Probation) 2,646 81 121 03 224 33 22 24 3,014 41 Drainage in Everett, Malden, and Revere (By Metropoli­ tan District Commission) . 971 25 971 25 Sewerage and Sewage Dis­ posal in Valley of Merri­ mack River (By Depart­ ment of Public Health) 3,660 35 746 78 2,710 86 14 90 7,132 89 Sewerage System, Salem, Pea­ body and Danvers (By De­ partment of Public Health) 1,778 37 34 36 126 09 50 1,939 32 Sewerage System of Salem and Peabody (By Department of Public Health) 1,254 42 192 44 128 14 45 04 1,620 04 Water Supply, Lawrence and Methuen (By Department of Public Health) 3,217 68 33 06 538 50 3,789 24 Transportation Facilities, Metropolitan District (By Department of Public Util­ ities) .... 352 95 12 79 143 2536 35 545 34 Total expenses $29,906 02 $2,718 61 $14,657 00 $790 88 $48,072 51 8 P.D. 140. THE JUDICIARY (Detail No. 3).

R e c e ip t s . Pees: Clerk, Supreme Judicial Court (G. L. chap. 221, sect. 2) . $1,096 00 Reporter of Decisions (G. L. chap. 221, sect. 68) . 17 00 Courts of Probate and Insolvency (G. L. chap. 216, sect. 17) 46,167 93 Land Court (G. L. chap. 262, sect. 39; chap. 60, sect. 73; Acts 1923, chap. 374, sect. 4 ) ...... • 20,977 06 Bar Examiners (G. L. chap. 221, sect. 37) ....-• 12,180 00 Total receipts ...... $80,437 99

E x p e n s e s . Supreme Judicial Court (Total, S137.900.37). Justices’ salaries — chief justice, $11,450; associate justices (5 at $10,950, 1, part time), $65,666.67 ...... $77,116 67 Justices’ travel ...... 3,528 44 Retired justices (pensions, 2 at $7,500; 1, part time) . . . . . 17,895 83 Clerk ...... 6,500 00 Clerical assistance to justices ...... 11,273 87 Clerical assistance to clerk ...... 1,000 00 Court expenses: Books, reports, etc., $251.40; printing and binding, $1,105.60 . . . . . $1,357 00 Stationery, postage, office supplies and equipment . 786 96 Telephone and telegrams, $241.92; other expenses, $46.35 288 27 2,432 23 Court officers and messengers, Commonwealth’s share (officers 3 at $528, 2, part time; messenger, $400) 2,623 47 Pension of Michael F. Meagher (court messenger) 41 67 Clerk for Suffolk County (Commonwealth’s share) 1,500 00 Reporter of Decisions, salary ...... 6,000 00 Reporter of Decisions, expenses: Services of deputy, to September 1 $3,000 00 Clerical, stenographic and other services 4,396 68 Stationery, books, office supplies, equipment, etc. 374 74 Telephone and telegrams, $148.32; travel, $68.45 216 77 7,988 19 Superior Court (Total, $340,376.17). Justices’ salaries — chief justice, $10,500; associate justices (26 at $10,000; 2 at $8,000; 2. part time), $284,215.06 ...... $294,715 06 Justices’travel (justices, $17,509.67; retired justices, $24.09) 17,533 76 Retired justices (pensions, 2 at $6,000; 1 at $6,375; 2, part time) 24,636 82 Assistant clerk for Suffolk County (Commonwealth’s share) 1,000 00 Court expenses: Clerical services, multigraphing, etc. .... $904 25 Printing and transportation of documents . . 1,028 86 Stationery, postage and office supplies .... 364 05 2,297 16 District court justices serving on Superior Court cases (travel) 193 37 • Administrative Committee of District Courts. Compensation of members, $1,475; travel, $552.68 . 2,027 68 Probate and Insolvency Courts (Total, $333,605.15). Judges’ salaries (based upon population, except in Dukes, Nantucket and Suffolk counties): Barnstable, $3,350; Berkshire, $3,600; Bristol, $5,100; Essex (2 judges) 10,900; Franklin, $3,358.33; Hampden, $5,000; Hampshire (2 part time), $3,298.58; Middlesex (2 judges), $13,000; Norfolk, $4,500- Plymouth, $4,000; Worcester (2 judges), $10,600; Dukes, $2 458.33- Nantucket, $2,458.33; Suffolk (2 judges), $17,000 88,623 57 Retired judges (pensions) ...... 14,008 33 Compensation of judges acting for others ($15 per day), special judges, $405- other, $2,770 \ ' 3,175 00 Expenses of judges acting for others (travel) .... 35 21 Registers of probate (total, $53,978.75); assistant registers (total, $53,128.33), salaries: Barnstable, register, $2,850; assistant, $1,995 . . $4,S45 00 Berkshire, register, $3,100; assistant, $2,170 . . . 5,270 00 Bristol, register, $4,600; assistant, $3,220 . . . 7^820 00 Essex, register, $5,100; assistant and second assistant, $6,630 ...... 11,730 00 Patr IL 9 The J udiciary (Detail No. 3) — Concluded. Registers of probate — Con. Franklin, register, $2,858.33; assistant, $2,000.83 . $4,859 16 Hampden, register, $4,500; assistant, $3,150 . 7,650 00 Hampshire, register, $2,875; assistant, $2,012.50 4,887 50 Middlesex, register, $6,000; assistant, second and third assistants, $11,100 ...... 17,100 00 Norfolk, register, $4,000; assistant, $2,800 6,800 00 Plymouth, register, 83,500; assistant, $2,450 . . 5,950 00 Worcester, register, $5,000; assistant and second assistant, $6,500 ...... 11,500 00 Dukes, register, $1,958.33; Nantucket, register, $1,958.33 3,916 66 Suffolk, register, $5,678.76; assistant and second assistant, $ 9 , 1 0 0 ...... 14,778 76 $107,107 08 Clerical assistance to registers: Barnstable, $1,000; Berkshire, $1,623.50; Bristol, $7,917.20; Dukes, $500; Essex, $10,090; Franklin, $541.67; Hampden, $7,271; Hampshire, SI,200; Middlesex, $25,474.26; Norfolk, $6,585.92; Plymouth, $2,053.65; Suffolk, $45,459.10; Worcester, $10,939.66 ...... 120,655 96 District Attorneys and Assistants (Total, $119,094.47). Suffolk District (Suffolk County) : District attorney, $9,000; assistants (permanent 4 at $5,000, 2 at 84,000), $28,000; temporary assistants, $5,172.04 ...... 42,172 04 Northern District (Middlesex County) : District attorney, $5,596.77 ; assistant and second assistants (3) $10,600.40 16,197 17 Eastern District (Essex County) : District attorney, $5,564.51; assistants (1st and 2nd), $5,386.69 10,951 20 Southeastern District (Norfolk and Plymouth counties) : District attorney, $5,497.98; deputy assistants (1st and 2nd) $8,447.17 . 13,945 15 Southern District (Bristol, Barnstable, Nantucket and Dukes Counties): District attorney, $4,298.38; assistants (1st and 2nd), $4,558.06 8,856 44 Middle District (Worcester County): District attorney, $5,564.51; assistants (1st, 2nd and 3rd), $5,851.19 11,415 70 Western District (Berkshire and Hampden counties) : District attorney, $3,298.38; assistants (1st and 2nd), $3,522.98 6,821 36 Northwestern District (Franklin and Hampshire counties) : District attorney ...... 2,298 38 Travel (district attorneys and assistants) ...... 6,437 03 Commission on Probation (Total, $14,042.39). Personal services (deputy commissioner, $5,000; clerks, etc., $6,947.49) 11,947 49 Expenses: Conference expenses (probation officers) . . . $348 40 Office furniture, furnishings, etc. . . . I l l 91 Printing, $319.29; telephone and telegrams, $380.50 . 699 79 Stationery, postage, office supplies and equipment . . 495 50 Travel, $302.74; other expenses, $136.56 . . . 439 30 2,094 90 Land Court (Total, $78,734.25). Salaries (judge, $10,000; associate judge, $10,000; recorder, $6,500; court officer, $2,161.82) ...... 28,661 82 Clerical and other assistance (engineer and assistant, $6,100; clerks, stenog­ raphers, etc., $13,175) ...... 19,275 00 Expenses: Services (draftsmen, engineering assistants, etc., $1,977.06; examination of titles, $16,235.22; extra clerical, $1,977.37) $20,189 65 Citations (publishing, $7,641.95; serving, $2,609.90) . 10,251 85 Travel (of judges, $112.90; other, $69.26) . . 182 16 Other expenses ...... 173 77 30,797 43 Board of Bar Examiners (Total, $8,453.19). Compensation of board members (chairman and secretary, at $1,350 each; other members, 3 at $1,200 each) ...... 6,300 00 Expenses: Clerical and stenographic services . . . . $784 36 Examination expenses (services and expenses of proctors, $185; rent of rooms, $103.50; certificates, etc., $87) . 375 50 Printing, $202.77; multigraphing, $164.70 . 367 47 Stationery, postage and office supplies . . 166 66 Travel, $280.35; other expenses, $178.85 . . . 459 20 2,153 19 Total expenses $1,034,233 67 P.D.fUO. THE GOVERNOR AND COUNCIL (Detail No. 4).

R e c e ip t s . Ordinary Revenue (Total, $19,832.74). Military (Total, $18,309.12): Sales: Adjutant General; land and right of way $1,000; con­ demned ammunition, $1,116.14 $2,116 14 Chief Quartermaster, military supplies, $1,623.05 (Res. 1918, chap. 65); hay $225 . 1,848 05 Chief Surgeon, sundry medical supplies 156 86 $4,121 05 Rents (armories of the first class $11,216.55; muster field at Framing­ ham $2,250.00; property in Springfield $140.00) . . . • 13,606 55 Miscellaneous: Adjutant General, return of certain balances of com­ pany funds $186 61- Chief Quartermaster, reimbursements; for lost prop­ erty $174.21; damage caused by Springfield explosion $220.69 ...... 394 90 581 52 State Library, sales (constitutional convention documents) . 35 15 Superintendent of Buildings, rents (land leased for ninety-nine years at $1 per year) . . . 1 00 Commission on Disposal of Worthless Books, sales (sundry books and docu­ ments) ...... 1,438 07 Commission on Necessaries of Life, reimbursement for services (witness fees and mileage, Department of Justice in case of Government vs. N. Y. Sugar and Coffee Exchange) 49 40 Loan. Miscellaneous, Armory Loan — transfer receipt from ordinary revenue of amount, previously reverted, to meet payment on account of the Worcester Armory (see Detail 31 and Statement VI) ....•• 454 76 Total receipts $20,287 50

E x p e n s e s . Executive Department (Total, $93,900.30). Governor’s salary, Channing H. Cox ...... $ 10,000 00 Lieutenant-Governor’s salary, Alvan T. Fuller ...... 4,000 00 Councillors (salaries, $8,013.70; expenses, $724.80) . . • 8,738 50 Personal services (secretary to Governor, $4,750.00; others, $16,917.44) 21,667 44 Executive contingent: Books, newspapers and clippings ..... $674 50 Furnishings (draperies, rugs, etc.) .... 1,477 So Governor’s reception and inaugural .... 2,018 70 Luncheons, etc...... 640 05 Printing and binding ...... 267 68 Stationery, postage, office supplies and equipment . . 2,032 50 Telephone, telegrams and messenger service . . 789 20 Travel, etc., $2,770.48; other expenses, $226.59 . 2,997 07 10,S97 55 Council contingent: Luncheons, etc...... $1,144 00 Stationery, postage and office supplies 190 12 Travel (automobile hire, $1,200.50; other, $591.31) . 1,791 81 Other expenses (including printing, $126.20) . . . 345 72 3,471 65 Differential rate proceedings (paid to Maritime Association of the Boston Chamber of Commerce for counsel fees and expenses in connection with the Port Differential Case) . . . . 6,735 18 Portrait of Governor Belcher (of the Massachusetts Bay Province) 3,500 00 Joint New England Railroad Committee (Commonwealth’s quota of amount expended in work of committee) ...... 10,410 00 Extraordinary expenses:1 Aid to needy and destitute of Chicopee (cleaning homes and household effects) ...... $817 15 Aid to towns of Norwood, Westwood and Dedham in extin­ guishing fires in peat bogs (fire fighting equipment, $2,733.25; gasoline, oil, etc., $110.41; meals and equipment for firemen, $152.55) .... 2,996 21 Transfer of appiopriation to various departments to cover certain deficiencies, $78,261.52. Part II. 11 The Governor and Council (Detail No. 4) Continued* Extraordinary expenses — Con. . Conference of Art Commissions of the United States (printing) • • • : $2 43 Division of the Blind (payment during a 30 day period of an amount equal to their earnings to employees of the Cambridge Workshop at time of closing) 2,500 00 Entertainment of guests (total, $1,239.72): Gen. Josef Haller of Poland (dinner) • 428 90 Delegates to National Educational Association Confer­ ence 218 32 Eastern States Exposition, luncheon given to represen­ tatives of other states ...... 592 50 Erection of milestones and signs (Bayfield Shop, contract, 40 signs and posts, $1,000; Milne and Chalmers, con­ tract and extra work, milestones and sign posts, $2,725; travel and other expenses, $173.29) 3,898 29 Expenses in connection with President Harding’s death (draping section of State House, $760; travel, repre­ senting Commonwealth at funeral, $425.36) 1,185 36 Governors’ conference, annual assessment 250 00 Emergency repairs and construction — Malden Armory, on account of fire, $645; Lakeville State Sanatorium, renewal of high pressure steam line running from power house to administration building (payrolls, $432; steam fittings, etc., $513.82), $945.82 . . . . . 1,590 82 $14,479 98 Commission on Administration and Finance (Total, $255,259.18). Salaries of commissioners (from December 19, 1922): Chairman, Homer Loring . . . . . $6,661 29 Comptroller, James C. McCormick .... 6,185 48 State purchasing agent, Robert L. Whipple . . 6,185 48 Budget commissioner, Thomas W. White 1 . . 6,475 80 25,508 05 Personal services (deputies, accountants, investigators, clerks, etc., $88,532.59; engineers, chemists, etc., $5,593.67) ...... 94,126 26 Expenses: Expert accountants (services and expenses) . $441 14 Coal analysis, $979; laboratory equipment, $856.19 1,835 19 Office furniture, furnishings, shelving, etc. 1,641 08 Postage, $1,185.01; telephone and telegrams, $244.41 1,429 42 Post meter machine and postal equipment . . . 1,449 37 Printing ...... 2,367 96 Stationery, office supplies and equipment . 5,073 94 Travel, $2,064.20; trucking, express, etc., $348.39 . 2,412 59 Other expenses (including advertising, $278.25) . 763 16 17,413 85 Purchase of paper :2 Advertising for bids, $28.90; printing, $10 . . $38 90 Paper used in the execution of the contract for state printing, (purchased under direction of Commission) Tileston & Hollingsworth Company, $24,016.03; Whit­ ing Paper Company, $19,388.33; other firms, $31,334.65 74,739 01 $74,777 91 Less amount charged to departments whose accounts are payable from receipts other than the general fund . 6,566 89 68,211 02 Office supplies and equipment (paid to Office Supplies, Furniture and Equip­ ment Fund for purchase of stock) — see Detail 34 . . . 50,000 00 Art Commission (Total, $703.23). Expenses — stenographic services, $46; printing (including 825 copies annual report $179.46) $203.79; telephone, postage, travel, etc., $78.44 . . 328 23 Changes on certain tablets (bronze tablet for Anne Hutchinson statue) . 375 00 Commission on Uniform State Laws. Expenses (conference expenses, annual contribution $100; printing 525 copies annual report $19.46; travel $705.83) ...... 825 29

1 Supervisor of administration to December 18, 1922. 2 See Department of the Secretary. 12 P.D. 140. T he Governor and Council (Detail No. 4) — C ontinued . Commissioner of State Aid and Pensions (Total, S498.570.36). Commissioner, Richard R. Flynn, $4,500; deputy, $2,656.45 . • • $7,156 45 Agents and clerks (surgeon-general, $1,200; agents and clerks, $25,907.88) . 27,107 88 Incidentals: Postage, stationery, office supplies and equipment . . ooo 74 Printing (including 500 copies annual report, $44.41) . 299 74 Travel, $2,507.37; other expenses, $143.22 . . . 2,6o0 59 3,642 67 Reimbursement to cities and towns for state and military aid (state aid, $347,866; military aid, $86,549.13; burials, $7,972.99) . 442,388 12 Reimbursement for funeral expenses (those dying in overseas service) . 18,275 24 State Library (Total, $49,328.99). Salary of librarian, Edward H. Redstone .... 5,000 00 Personal services (library assistants and clerks) . 27,649 77 Contingent: Furniture (chairs, tables, etc.) ..... $2,075 35 Printing (including 600 copies annual report, $66.71) 89 54 Stationery, office and library supplies and equipment 1,093 23 Travel, $219.50; other expenses (including postage, $191.30), $554.07 ...... 773 57 4,031 69 Books (binding and repairing, $2,159.76; books, directories, periodicals, reports, etc., $9,492.93) . . . . 11,652 69 Duplicate catalogue of legislators (services, library assistant) 994 84 Superintendent of Buildings (Total, $323,663.01). Personal services (superintendent of buildings, Fred H. Kimball, $4,250.00; chief clerk, accountants, etc., $7,846.14) ...... 12,096 14 Watchmen, $5,250; assistants, $34,501.33 ...... 39,751 33 Engineer’s department: Chief engineer and assistants ..... $7,660 00 Electricians and helpers ...... 5,751 07 Elevator superintendent, assistant and operators . . 20,853 47 Firemen, oilers and steam fitters ..... 11,107 31 Others ...... 7,617 53 52,989 38 Porters (chief porter and assistants) . . . . 23,050 00 Care of buildings and grounds — personal services (carpenter, assistant and laborers on grounds, $8,749.99; matron and others, $4,258.94) . 13,008 93 Care of buildings and grounds — expenses: Buildings (total, $83,351.81): Services of cleaners (departments, corridors, etc.) $42,183 45 Burglar and fire alarm service ..... 365 00 Cleaning supplies, $2,569.12; lavatory supplies $1,680.90 ...... 4,250 02 Drinking cups, etc., $1,175.29; ice, $4,817.76 5,993 05 Flags (including repairs) ...... 392 21 Furnishings (carpets, shades, etc.) .... 925 38 Hardware (keys, locks, etc.) ..... 716 22 Laundry ...... 2,637 45 Painting, glazing, etc...... 13,713 93 Repairs and alterations ...... 11,368 05 Travel, $159.83; trucking, etc., $183.72; other expenses, $463.50 ...... 807 05 Grounds (total, $4,933.20): Labor and carting (removing snow, rubbish, etc.) 1,823 10 Fertilizer, seeds, etc...... 426 65 Incinerator ...... 537 29 Repairs to steps and walls ..... 571 85 Reviewing stands (erecting, decorating, etc.) 389 80 Water, $880.44; other expenses, $304.07 1,184 51 88,285 01 Heat, light and power: Coal, $6,828.19; fuel oil, $22,054.64; gas, $444.05 . . $29,326 88 Hardware, tools, paint, etc...... 379 32 Removing ashes, etc...... 638 75 Repairs and supplies (boiler and engine rooms, $3,023.77; electrical, $3,914.80; elevators, $1,052.08; heating, ven­ tilating, plumbing, etc., $3,347.77) .... 11,338 42 Water, $1,730.52; other expenses (printing, $60.30), $511 2,241 52 43,924 89 Part II. 13 The Governor and Council (Detail No. 4) — Continued. Contingent (printing, S138.29; stationery, postage, office supplies and equip­ ment, $247.98; other expenses, $105.52) • $491 79 Telephones (salaries of operators, $13,731.27; installing and moving tele­ phone sets, $459.46; rentals, $21,387.44) ...... 35,578 17 Improvements in State House: Corridor, first floor of State House (architect’s services, $652.70; L. D. Wilcutt & Sons Company, contract, $6,527; labor, $505.85; materials, $379.09) $8,064 64 Ventilating system for restaurant (engineer’s services, $90; Dolbrook Ventilating Company, contract, $1,067; multi vane exhauster, $256) . 1,413 00 Spanish War cannon (architect’s services, $27.50; Frank L. and Charles E. Whitcomb, Inc., contract, gun mount and setting, $812; bronze tablet, $60) 899 50 Partitions in Worcester branch office of the Department of Public Safety ...... 998 78 11,375 92 New furniture and fixtures — paid to Office Supplies, Furniture and Equip­ ment Fund (adjustment of erroneous charge in 1920) — see Detail 34 3,111 45 Miscellaneous Accounts under Governor and Council. Maintenance of Old State House (annual grant to Bostonian Society, for care and maintenance) . . . . . 1,500 00 Grand Army headquarters (services of assistant adjutant general and head­ quarters clerk, $895.80; printing, $98.50; other expenses, $1.25) . 995 55 Soldiers and Sailors Commission — The American Legion, employment bureau for soldiers and sailors (services of clerks, interviewers, etc., $6,550; printing, stationery, telephone, etc., $54.40) . 6,604 40 Disposal of Worthless Books (postage and printing) ..... 9 20 Commission on Necessaries of Life: Chairman and fuel administrator, Eugene C. Hultman . $5,000 00 Secretary and manager, Bernard P. Scanlan . . . 3,000 00 Investigators, statisticians, clerks, etc. .... 10,328 35 Bulletins, charts, reports, etc...... 450 87 Multigraphing, etc., $1,093.71; printing, $570.31 . 1,664 02 Stationery, postage, office supplies and equipment . . 1,062 91 Travel, $394.36; other expenses, $312.36 . . 706 72 22,212 87 Fuel administrator: Pay roll (investigators, clerks, etc.) . . . . $10,801 21 Multigraphing, addressing, etc., $1,526.57; printing, $384.01 ...... 1,910 58 Postage, $353.68; telephone and telegrams, $1,132.85 . 1,486 53 Stationery, office supplies and equipment . . . 455 47 Travel, $299.47; other expenses, $292.37 . . 591 84 15,245 63 Celebration of Spanish War Termination — pay and transportation, various regimental details, $4,702.16; bands, $1,464.35; other expenses (in­ cluding printing, $124.75), $460.70 . . 6,627 21 Commission on History of Massachusetts in World War — services (his­ torian and secretary, $819.88; archivist and assistant historian, $307.81), $1,127.69; stationery, printing, office supplies and equipment, $262.56 . 1,390 25 Historic memorial, Gloucester (contribution to City of Gloucester toward memorial, emblematical of fish industries) ...... 10,000 00 Commission on Memorials in Cuba: T. F. McGann & Sons Company, 3 bronze tablets (for 2nd, 8th and 9th regiments) ...... $1,500 00 Travel and other expenses ...... 1,945 39 Unexpended balance of amount advanced for expenses (to be refunded in 1924) ...... 54 61 3,500 00 Whittlesey-Perkins-Dilboy Memorial — services of secretary, $250; bas relief in bronze (part payment), $1,000; travel, $80.58 .... 1,330 58 Pilgrim Tercentenary Commission — Celebration — services (examination of titles, etc.), $65.40; stationery, postage, travel, etc., $6.54 71 94 Provincetown Tercentenary Commission-— Celebration (secretary, $200; engineer, services and expenses, $29; land takings, $24,475) . 24,704 00 Military Department (Total, $811,658.24). Adjutant General (total, $347,579.22): Salary, Jesse F. Stevens ...... 4,100 00 Personal services (accountants, clerks, investigators, etc., $35,686.97; chauf­ feurs, $ 2 ,5 2 5 ) ...... 38,211 97 14 P .D .140. T he Governor and Council (Detail No. 4) — Continued. Adjutant General — Con. Incidentals: Books, periodicals, etc., $322.33; binding volumes, etc., S279.75 ...... $602 08 Engraving commissions ...... 700 00 Maps, charts, draftsmen’s supplies, etc. . . 1,138 02 Postage, $1,165; telephone and telegrams, $395.88 . 1,560 88 Printing (including 600 copies annual report, $515.63) . 1,978 66 Stationery, office supplies and equipment . . . 1,928 92 Other expenses ...... 322 41 $8,230 97 Premium on bonds (for officers) ...... 528 55 Publication of war records (War of the Rebellion): Services (compiler, to April 21, $979.16; clerical and stenographic, $2,360; Leet Brothers Company, Inc., research work, $1,208.33) ..... $4,547 49 Filing cabinets . . . . . 1,431 65 Printing (450 copies annual report) . . . 15 65 5,994 79 Philippine Insurrection records (printing) ...... 14 60 ‘Certificates for Mexican Border service (engrossing testimonials) 118 00 Testimonials for World War service (engrossing testimonials, $1,500; post­ age, mailing tubes, etc., $314) ...... 1,814 00 Purchase of governor’s automobile (automobile in exchange) 5,200 00 Maintenance of automobiles (gasoline, oil, storage, etc., $869.67; repairs, parts, supplies, etc., $1,470.76; travel and other expenses of chauffeur, $ 4 6 3 . 1 5 ) ...... 2,803 58 Military accounts: Governor and staff (automobile and carriage hire, $1,422.80; luncheons, $319.60; fares, meals, etc., $ 1 ,9 2 0 .4 6 ) ...... $3,662 86 Bands (receptions, etc.) ...... 423 50 Delegates to conventions ...... 3,266 64 Intelligence schools (meals, use of rooms, etc.) 146 90 Travel (employees of Intelligence Section and others) 1,564 09 Other expenses (including flags, pennants, etc., $287.75) 613 75 9,677 74 Memorials for chaplains (travel, postage, telephone, etc.) 81 84 Expenses of United States property and disbursing officer: Services (assistant and auditor, $1,340; clerks, stenog­ raphers, etc., $4,067.09) ..... $5,407 09 Printing, $85.70; telephone, travel, etc., $54.10 . . 139 80 Other expenses (premium on bond, $140) . . 222 67 5,769 56 .Soldiers’ Gratuity Loan — Gratuities for service in Civil War (2 at $125) . 1250 00 Boston Riot Duty — annuity, George J. Gallagher, $1,456; pay roll checks (previously unclaimed and returned to State Treasurer), $60.90 2 1,516 90 Accidents and injuries (awards by Board on Claims for Physical Injuries), 22 claims; to members of militia $2,851.84; to doctors, hospitals and nurses. $2,378; miscellaneous, $517.25 ...... 5,747 09 Aero squadron: E. O. Norris, contract, partitions, doors, etc., at Air­ port ...... $1,825 00 Dismantling heating plant at Camp Devens and install­ ing at Airport ...... 1,020 00 Freight, etc...... 588 23 Tools, hardware, radio, supplies etc. .... 92 37 Inspection of hangars (services and expenses) . . 83 43 3,609 03 Allowances (to company armorers, $18,345.70; to headquarters and com­ panies, $96,419.59; to officers for repairs to uniforms, incidentals, etc., $15,764.34) ...... 130,529 63 Appearances for examinations — transportation (officers for Federal recog­ nition and yearly examinations) ...... 166 08 Boards: Pay (Military Service Commission and Federal Exam­ ining Boards, $1,257.17; Board of Medical Officers, $410.84; Gunners’ Examining Board, $204.50; other boards and officers, $983.55) ..... $2,856 06 Transportation ...... 606 14 3,462 20 1 Paid from Soldiers’ Gratuity Loan (see Statement VI). 2 Paid from Defence of the Commonwealth Loan (see Statement VI). Part II. 15 T he Governor and Council (Detail No. 4) — Continued.

^¿am p1 duty — pay and subsistence, (various units) $23,522.10; damages to property at West Barnstable, $390; travel (sundry persons), $665.19, other expenses, S183.10 . . - ■ „„ $24,760 39 Camps of instruction — pay and subsistence (various units) $7,391.40, transportation (various units and persons), $85.63 ■ • 7,477 03 Cooks and bandsmen, 1921 (settlement with war department of the United States on account of overpayment from Federal funds to certain bands- men and cooks on tour of duty, 1921) . . . ■ ■ 1,463 72 Inspections, surveys and escorts — pay and subsistence (escort and guard duty, $645.45; surveys, inspections, etc., $2,196.68), $2,842.13; trans­ portation, $731.35; other expenses, $ 3 . 5 0 ...... 3,576 98 Judge Advocate General . . ■ • ; ■ • 413 71 Maintenance of horses — allowances (101st Regiment Field Artillery, $11,750; 102nd Regiment Field Artillery, $10,320; 110th Cavalry, $7 147 42), S29,217.42; rubber pads, $125; veterinarians’ services, $35.50 29,377 92 Operation "of trucks (gasoline, oil, etc., $193.98; repairs, parts, supplies, etc., S2,381.91) ...... 2,575 89 Recruiting (advertising, $119.02; printing, S/3.44) . . . - - 192 46 Regimental and battalion drills — transportation (various units), $2,/68.79; gasoline and oil, $169.13; other expenses, $46.38 ..... 2,984 30 Rifle practice: Pay and subsistence (special duty, ordnance depart­ ment, $3,509.70; civilian helpers at Wakefield, $201.95; rifle teams at Wakefield and Camp Perry, $ 3 ,5 4 4 .5 0 ) ...... $7,256 15 Transportation ..... 1,628 95 Expenses (total, $4,559.13): Cartridges, $1,334.59; rifle repairs, $273.57 1,608 16 Entry fees (rifle associations) . 725 75 Groceries and provisions 515 04 Medals and cups, $368.13; uniforms, insignia, etc., $ 1 9 7 ...... 565 13 Stationery, postage, office supplies, etc. . 262 26 Truck repairs, supplies, etc. . 231 08 Use of buildings, range, targets, etc. 300 00 Other expenses (including printing, $51.53) 351 71 13,444 23 Special duty — pay and subsistence (various units and persons), $13,353.75; transportation, $641.06; other expenses, $37.60 .... 14,032 41 Travel to military meetings (officers’ meetings and schools, $5,620.80; • officers’ visits to companies, $1,148.77) ...... 6,769 57 Military gratuities and claims: Payment of sundry claims on account of damages sus­ tained, expenses incurred, etc., authorized by Acts of 1923, chap. 494, items 235 g, i, o, p, q, s $2,783 60 Reimbursement of American Legion for expenses in­ curred in finding employment for returned soldiers and sailors ...... 5,330 48 8,114 08 Armory repairs — executive order (H. C. Hanson, repairs to Fall River armory on account of damages by fire) . . 4,570 00 Department of the Chief Quartermaster (total, $332,043.85); Salaries of statutory positions: Chief quartermaster, William B. Emery, to February 19; Harry G. Chase from February 20 . . $3,000 00 Superintendents of armories and arsenal . . . 3,800 00 6,800 00 Personal services (clerks, stenographers, etc., $6,970; laborers, watchmen, chauffeurs, etc., $6,498.88) ...... 13,468 88 Expert assistance . . • ■ 1,200 00 Expenses (express, freight, etc., $278.04; hose and fittings, $362.60; travel, $357.47; truck repairs and supplies, $384.76; other expenses, $123.84) 1,506 71 Supplies: Automobile, $590; gasoline, oils, etc., $1,344.14 . . $1,934 14 Automobile, ambulance and truck repairs and supplies . 1,041 20 Care and upkeep of horses ..... 211 99 Electrical and radio supplies, hardware, etc. . . 372 36 Fuel, light and water ...... 853 75 Purchases to replace United States property lost . . 757 10 Stationery, postage, telephone and office supplies 640 66 Snow plow with attachment ..... 247 50 Signs and bulletin boards, $222.50; flags, poles, etc., $212.17 ...... 434 67 Other expenses (including printing, $26.63) . . 504 88 6,998 25 16 P.D. 140. The Governor and Council (Detail No. 4) — C ontinued . Department of the Chief Quartermaster — Con. Militia camp ground (building for hose reel, $241.75; chimney and roof repairs, $223.15; painting and decorating, $1,185.99; other expenses, $ 2 3 4 .7 3 )...... $1,885 62 Field artillery mechanics — services (101st Regiment Field Artillery, $6,400; 102nd Regiment Field Artillery, $5,772.03; 51st Field Artillery Brigade, $298.91) . . . . • 12,470 94 Stable rentals for horses — rent, lighting, fuel and telephone (101st Regi­ ment Field Artillery, $3,405.33; 102nd Regiment Field Artillery, $ 7 , 6 3 8 . 5 3 ) ...... 11,043 86 Salaries of armorers, first class (see tabulation following) . 112,098 40 Maintenance of armories, first class (see tabulation following) . 158,871 19 Armory rents and maintenance (paid to cities and towns): Armories — second class (Boston, for 1922) ..... 3,000 00 Armories — third class (Boston, Medford. Quincy, for 1922, $900 each) . 2,700 00 Department of the Chief Surgeon (total, $16,107.94): Personal services (chief surgeon, $1,500; clerks, stenographers, etc., $ 4 ,4 9 8 .5 0 ) ...... ' ...... 5,998 50 Medical supplies and expenses: Automobile and truck repairs and supplies . . $193 62 Medical and dental supplies and equipment . 916 79 Stationery, postage, office supplies and equipment . 309 03 Stenographic reports of hearings . . . 213 90 Telephone, telegrams and messenger service . 202 94 Travel and other expenses ..... 273 39 2,109 67 Examination of recruits — pay (members of Medical Corps), $5,851.50; hotel, meals, etc., $173.45; transportation, $1,974.82 7,999 77 Armory Commission (total, $115,927.23): Compensation of members (chief quartermaster, $499.95; George How­ land Cox, $1,800) ...... 2,299 95 Expenses (travel, $186.76; other, $13.90) ...... 200 66 Lockers and equipment (purchased for various armories) : Desks, chairs and tables ...... $2,556 98 Filing cabinets and book cases ..... 552 50 Lockers (843) ...... 7,362 05 Labor, trucking and other expenses .... 131 73 10,603 26 Armory loan — Worcester Armory (fitting up ditch, etc., $280.76; wiring, $174) ...... 1 454 76 Quincy Armory (John Bowen Company, contract, erection, $77,880.59; services of inspector, $793.55; lockers, $1,064.90; other expenses, $60.29) 79,799 33 Wakefield Armory — lawn and approaches (grading, seeding and cement work) ...... 976 13 Alterations to certain armories (to accommodate additional units): Allston (Commonwealth), partitions, shelving and har­ ness racks in storerooms ..... $2,502 00 Boston (South), partitions, shelving and storerooms, $999.80; granolithic floor, $8,664 .... 9,663 80 Cambridge, approach to garage .... 101 25 Everett, wagon shed, $3,768; Gloucester, magazine, $444 ...... 4,212 00 Lawrence, metal ceiling, etc. . . . . 195 98 Lowell, erecting wagon shed, $2,350; wiring, $178.61 2,528 61 Marlborough, magazine, $345; Malden, magazine, $275 620 00 Methuen, installing lights on Lowell Road . 225 00 Taunton, floor, $1,219.50; Worcester, enlarging maga­ zine, $325 ...... 1,544 50 21,593 14 Total expenses...... $2,128,100 23 1 Paid from Armory Loan (see Statement VI). 17 Part II The Governor and Council (Detail No. 4) — Concluded. T abulation showing D etail of Salaries of Armorers and M aintenance of Armories of the F irst C lass.

M a in t e n a n c e E x p e n s e s . Salaries of Armorers A rm o ry at - Total of and Heating, Tele­ Miscel­ Maintenance Assistants. Lighting Supplies. Repairs. phone. laneous. and Water. Expenses.

SI,548 00 SI,151 45 S45 56 $768 75 $90 95 $23 52 $2,080 23 Adams . . • • — 540 40 Airport . • • 7 50 181 90 351 00 - Allston (Commonwealth) 19,642 50 10,200 39 1,118 81 7,192 04 1,117 44 216 92 19,845 60 Attleboro . 1,545 00 984 11 48 91 472 01 86 62 33 00 1,624 65 Boston (East) . 4,710 00 4,872 80 240 49 2,556 85 723 46 12 00 8,405 60 Boston (South) 5,760 00 4,365 93 187 25 2,904 08 857 37 64 02 8,378 65 Brockton . 1,545 00 1,530 45 62 99 283 99 163 25 30 00 2,070 68 Cambridge 2,800 00 2,009 65 141 11 1,838 30 499 08 16 00 4,504 14 Charlestown 2,880 00 2,233 56 94 53 2,284 79 286 54 45 99 4,945 41 Chelsea 1,545 00 1,021 54 92 36 2,459 14 123 86 4 00 3,700 90 Clinton 1,542 00 1,032 82 106 47 232 79 84 05 38 50 1,494 63 Concord . 1,362 00 918 24 78 43 25 60 79 85 39 85 1,141 97 Everett 1,545 00 1,078 47 135 28 2,474 38 118 20 5 00 3,811 33 Fall River 2,880 00 1,914 53 234 89 1,046 01 326 74 122 21 3,644 38 Fitchburg 3,150 00 1,895 06 71 65 41 64 206 12 48 65 2,263 12 Framingham 1,545 00 1,060 50 69 42 2,003 93 85 90 103 80 3,323 55 Gloucester 1,542 00 1,585 41 29 50 248 04 140 95 29 50 2,033 40 Greenfield 1,545 00 971 01 32 90 340 01 78 85 169 00 1,591 77 Haverhill 1,083 00 1,954 67 62 03 1,470 46 129 15 7 56 3,623 87 Hingham . 1,545 00 1,687 73 86 63 889 85 97 51 17 00 2,778 72 Holyoke . 1,542 00 1,403 46 59 74 585 79 108 60 5 00 2,162 59 Hudson . 1,542 00 1,262 23 61 15 270 42 104 95 46 95 1,745 79 Lawrence . 4,680 00 3,940 56 446 59 1,032 90 346 19 240 18 6,006 42 Lowell 2,640 00 2,700 79 143 23 553 48 327 56 28 00 3,753 09 Lynn 2,763 00 1,875 54 71 82 849 88 206 13 5 00 3,008 37 Malden 1,542 00 1,851 47 81 33 720 43 119 19 16 00 2,788 42 Marlborough 1,542 00 984 62 41 47 684 82 106 26 27 65 1,844 82 Milford 1,275 00 1,198 08 118 49 2,729 02 102 28 41 55 4,189 42 Natick 1,542 00 1,744 40 102 10 119 76 487 03 66 20 2,519 49 New Bedford 2,880 00 2,598 85 87 84 1,124 18 305 16 7 50 4,123 53 Newton . 1,545 00 1,049 30 105 54 227 70 128 27 5 00 1,515 81 Northampton 1,542 00 558 82 56 94 1 50 50 50 - 667 76 Orange 1,545 00 945 21 40 39 277 41 93 90 85 10 1,442 01 Pittsfield . 1,542 00 1,235 94 41 96 611 39 153 45 68 50 2,111 24 Plymouth 1,545 00 897 23 78 19 72 67 67 55 27 00 1,142 64 Salem 2,640 00 3,546 83 234 97 1,552 48 373 95 32 00 5,740 23 Somerville 2,925 00 1,581 24 160 80 1,050 29 261 77 4 00 3,058 10 Springfield 3,519 90 3,305 97 98 40 4,302 61 526 23 138 11 8,371 32 Stoneham 1,545 00 1,058 25 66 91 408 17 76 74 21 20 1,631 27 Taunton . 1,542 00 1,065 87 42 39 36 94 126 50 17 00 1,288 70 Wakefield 1,545 00 750 40 72 52 356 78 72 65 12 80 1,265 15 Waltham . 1,545 00 1,219 08 148 53 3,636 80 188 11 23 00 5,215 52 Woburn . 1,545 00 972 56 41 94 537 51 74 34 42 80 1,669 15 Worcester 5,910 00 4,095 37 119 13 4,526 80 328 76 104 86 9,174 92 Travel of superintendent ------632 55 SI12,098 40 S84.317 89 S5.643 48 $56,153 39 $10,031 96 $2,091 92 $158,871 19

SECRETARY OF THE COMMONWEALTH (Detail No. 5).

R e c e ip t s . Special assessments — Town of Hull, for expenses of summer census, 1923 (G. L. chap. 138, sect. 14) ..... $581 06 Fees: Certificates (G. L. chap. 155, sect. 10; chap. 180, sect. 11) $2,529 00 Commissions (G. L. chap. 30, sect. 13) .... 26,695 00 Copies (G. L. chap. 158, sect. 43, chap. 262, sect. 36) 11,101 59 18 P.D. 140. Secretary of the Commonwealth (Detail No. 5) Continued. Fees — Con. Corporations ...... $626,215 00 Labels, trademarks, etc. (G. L. chap. 110, sect. 8) 4,775 00 Military records, $237.05; other fees, $888.12 1,125 17 $672,440 76 Sales — Blue Book,, $796.10; other books, etc., $2,710.85 (G. L. chap. 5, sects. ~ -----, ^.adford Histories (Res. 1901, chap. 123), $147; General Laws (Res. 1920, chap. 90), $6,399.75 ....-• 10,053 70 Total receipts $683,075 52

E x p e n s e s . Administration (Total, $136,847.35). Secretary’s salary, Frederick W. Cook ...... $6,000 00 Personal services (first and second deputies, $8,500; registrar of vital statis­ tics, $3,000; chief of archives division, $3,000; clerks, stenographers and others, $74,653.69) ...... 89,153 69 Incidentals: Postage, $2,455.43; telephone and telegrams, $185.94 . $2,641 37 Printing and binding ...... 5,207 92 Stationery, office supplies and equipment . . . 3,272 91 Travel, $403.72; other expenses, $350.58 . . . 754 30 11,876 50 Exchange of public documents (express and postage) ..... 3,394 39 Arrangement of records (office supplies and equipment) .... 187 34 Purchase of Journals of House of Representatives of Massachusetts Bay (300 copies Journals, Vol. IV) ...... 700 00 Registration books and blanks (printing and binding, $4,670.07; index cards, $ 2 2 .3 4 ) ...... 4,692 41 Index of births, marriages and deaths (typing, checking, etc.) 8,424 50 Reproduction of Massachusetts archives (photostat parts, repairs and sup­ plies, $1,662.19; express, etc. $33.81) ...... 1,696 00 Purchase of town records (300 copies each, Vital Records of Acton, Gloucester and Plympton) ...... 7,560 00 Copies of World War records (clerical services, $141.92; photostat paper, $682.95; travel and other expenses, $104.09) ..... 928 96 Purchase of paper (paper used in the execution of the con­ tract for state printing, purchased under direction of the Secretary) 1 ...... $1,881 31 Less amount charged to departments whose accounts are payable from receipts other than the general fund . 513 95 1,367 36 Medical examiners’ fees (for records and returns) ..... 866 20 Printing (Total, $50,876.88). Blue Book (11,000 copies, 1922) ...... 11,130 14 General Laws (pamphlet edition, Acts and Resolves) — 10,000 copies $3,134.28; advance sheets, $2,477.27 ...... 5,611 55 Term reports (454 copies each, Volumes 239-242 Massachusetts reports $5,720.40; delivery charges, $113.28) . 5,833 68 Public documents: 1,100 copies report, Attorney General .... $926 45 750 copies report, Auditor of the Commonwealth 1,861 28 700 copies report, Treasurer and Receiver-General . 963 71 600 copies report, Secretary of the Commonwealth . 220 96 900 copies Vital Statistics, 100 extra copies, Part I . 1,448 81 1,000 copies Number of Assessed Polls, Registered Voters, etc...... 3,708 91 1,500 copies Abstract of the Certificates of Corporations (1921) ...... 12,491 07 350 copies Information relating to Voluntary Associations 74 82 600 copies report, Board of Trustees of Boston Elevated Railway Company ..... 119 60 400 copies report, Boston Finance Commission 38 82 900 copies report, Boston Police Commissioner $349 15 600 copies report, Boston Licensing Board 53 75 600 copies report, Fall River Board of Police . 112 52 550 copies report, Trustees of the Perkins Institution and Massachusetts School for the Blind . . . 183 47 700 copies report, Greylock Reservation Commission 85 51 550 copies report, Mt. Everett Reservation Commission 9 92 500 copies report, 1921, Chelsea Excise Board 9 61 1 See Commission on Administration and Finance. 19 Part II. Secretary of the C ommonwealth (Detail No. 5) Concluded. Public documents — Con. . 200 copies report, 1922, C helsea Excise Board • $10 45 750 copies report, 57th Annual Encampment, y . A. tt. 902 77 1,000 copies report, Encampment, Spanish War Veterans 1,012 59 1,800 ^copies report, American Legion Convention (4th) . 558 21 Storage and care of plates and paper . . . • _ 2,400 00 $27,542 38 Cumulative index to Acts and Resolves (printing 1,500 copies each, Parts I, II and I I I ) ...... 759 13 Elections (Total, $23,380.45). Primary elections (printing ballots for special primaries, 4th Essex, 12th Worcester and 3rd Hampshire d i s t r i c t s ) ...... 227 57 Ballots for elections : . . Printing ballots for special elections and primaries (m- eluding folding, counting, etc., $246.61) . . ^ iqÜ Va Shipping (shipping cases, express, telephone, etc.) . . 7^ Printing sundry slips 75 1,533 44 Blank forms for town officers (printing envelopes, slips, etc.) 1,356 19 Ballot boxes (boxes, $700; inspections, $42; express, $6.57) 748 57 Absentee voting, expenses (clerical services) ...... 55 98 Lists of candidates (publishing lists, etc.) 1,946 84 Information to voters: Addressing envelopes, $226.29; inserting pamphlets, $3,477.57 ...... $3,703 86 Postage, $12,765.22; express, $102.80 .... 12,868 02 Printing pamphlet, “ Information to Voters” (balance of payment on 1,300,000 copies) ..... 939 98 17,511 86 Supervisor of Public Records (Total, $4,938.27). Personal services (supervisor, Louis A. Phillips) • 3,000 00 Expenses (travel) . . . . • ■ • 1,008 49 Standard record ink (ink, $851.75; postage, $47.78; printing, $30.25) . 929 78 State Census Division (Total, $5,726.80). Personal services (director, William Grundy, $2,922; clerks, $1,800) . . 4,722 00 Expenses (stationery and office supplies, $35.16; travel, $388.58) . . . 423 74 Summer census in Hull — expenses (services of inspector, enumerators and clerks, $412.62; travel and other expenses, $168.44) .... 581 06 Total expenses ...... $221,769 75

TREASURER AND RECEIVER-GENERAL (Detail No. 6).

R e c e ip t s . Ordinary Revenue. Taxes (war bonus) — Transfer from Military and Naval Service Fund of amounts to cover payments authorized by Acts of 1923, chap. 126, items 207 and 2 1 1 ...... $17,520 00 Special Revenue (see Statement VI). Military and Naval Service Fund (total, $3,176,432.31): Taxes (war bonus): Additional inheritance, sundry estates (G. A. 1919, chap. 342, sect. 4) ...... $12,015 97 Civilian war poll, sundry cities and towns (G. A. chap. 283, sects. 1 3 - 1 5 ) ...... 3,111,621 00 Corporations, domestic and foreign (G. A. 1919, chap. 342, sects. 1 and 2) ..... 51,655 34 $3,175,292 31 Less amount transferred to Ordinary Revenue . . 17,520 00 ------3,157,772 31 Interest on average daily balance ...... 18,660 00 Total receipts . . $3,193,952 31 20 P.D. 140. T reasurer and R eceiver-G eneral (Detail No. 6) — C o n c lu d e d .

E x p e n s e s . Administration (Total, §54,775.39). Treasurer’s salary, James Jackson ...... -• $6,000 00 Personal services (deputies, $8,625; tellers, accountant and other statutory positions, $23,258; clerks, stenographers, etc., $10,006.45) 41,889 45 Incidentals: Bond premiums ...... $1,030 00 Postage, $3,635.99; insurance (bonds in transit), $206.35 . 3,842 34 Printing and binding, $691.83; lithographing, $40 . 731 83 Stationery, books, office supplies and equipment 787 09 Other expenses ...... 494 68 6,885 94 Military Service Loans (Total, $58,408.76). Massachusetts Military Service Loan, 1917 (total, $17,561.21): Gratuities (soldiers and sailors from the Commonwealth in service of the United States in World War) ...... 15,381 21 Expenses (clerical and stenographic services) ...... 2,180 00 Massachusetts Military Service Loan, 1919 (total, $40,843.47):1 Gratuities (for service in the World War) ...... 33,474 50 Expenses — services (attorney, $2,400; special agent, clerks, etc., $4,200), $6,600; postage, stationery and office supplies, $249.85; travel, $486.12; other expenses, $33 ...... 7,368 97 Massachusetts War Loan (service in Spanish American War) 2 4 08 Board of Retirement (Total, $109,862.99). Personal services (secretary, clerks, stenographers, etc.) .... 7,790 16 Expenses : Printing (including 300 copies annual report, $34) . . $484 86 Reimbursement to sundry institutions for expenses in­ curred in making deductions from salaries . . . 2,932 32 Stationery, postage and office supplies .... 352 06 3,769 24 Annuities and pensions (paid to sundry persons, $107,969.61 ; paid to State Employees’ Annuities Fund to cover de­ ficiency, $569.21 — see Detail 33) . . $108,538 82 Less annuities applicable to above allowances received from State Employees’ Annuities Fund — see Detail 33) 10,235 23 98,303 59 Commissioners on Firemen's Relief (Total, $21,086.67). Claims (relief disbursement to sundry persons) ...... 20,799 50 Expenses (clerical and stenographic services, $155.30; travel, $123.02; other expenses, $8.85) ...... 287 17 Total expenses ...... $244,133 81

AUDITOR OF THE COMMONWEALTH (Detail No. 7).

R e c e ip t s . Fees (witness fees received by Auditor) $1 60

E x p e n s e s . Auditor’s salary, Alonzo B. Cook . $6,000 00 Personal services (deputies, $7,339.79; accountants, clerks, stenographers, etc., $ 2 4 , 4 2 3 . 6 8 ) ...... 31,763 47 Incidentals: Services of public accountants .... $360 00 Office furniture, alterations, etc. .... 104 15 Postage, $112.02; printing, $225.05 337 07 Stationery, books, office supplies and equipment 1,119 93 Travel, $2,174.26; other expenses, $264.54 2,438 80 4,359 95 Total expenses $42,123 42 1 Paid from Military and Naval Service Fund \ 2 Paid from Massachusetts War Loan J see Statement VI. 21 Part IL ATTORNEY GENERAL (Detail No. 8).

R e c e ip t s . Reimbursement for services — costs in civil action (G. L. chap. 12, sect. 29) $3,276 31

E x p e n s e s . Attorney General’s salary (J. Weston Allen, to January 17; Jay R. Benton from January 18) $8,000 00 Assistants and others: Assistants, $31,655.76; clerks, stenographers, etc., $16,355.95 $18,011 71 Legal services, $28,362; sheriffs’ fees, $10,085.36 38,447 36 Special investigators, examiners, etc. .... 10,321 43 Stenographic reports of hearings ..... 1,483 40 98,263 90 Incidentals: Costs in civil action (certified copies, photographs, etc., $222.50; printing briefs and records, $1,155.90; other costs, $91.96) ...... $1,470 36 Law library (books, binding, etc.) . . . . 886 69 Postage, 8443.40; telephone and telegrams, $423.85 867 25 Printing, $305.34; engraving, $184.92; multigraphing, $518.52 ...... 1,008 78 Stationery, office supplies and equipment 1,078 24 Travel, $5,261.43; other expenses, $461.44 . . . 5,722 87 11,034 19

Total expenses ...... $117,298 09

DEPARTMENT OF AGRICULTURE (Detail No. 9).

R e c e ip t s . Reimbursement for services —• grading and inspection of onions (Acts 1922, chap. 438) ...... $90 00 Sales — copies of trespass laws (G. L. chap. 128, sect. 7), $278.85; Massa­ chusetts game bird books, $52.50 ...... 331 35 Total receipts . $421 35

E x p e n s e s . Administration, etc. (Total, $31,757.79). Commissioner’s salary, Arthur W. Gilbert ...... $5,000 00 Travel of commissioner ...... 749 69 Advisory board — services of members ($10 per day while in conference), $940; travel, $1,128.52 ...... 2,068 52 Personal services (clerks, stenographers, etc.) ...... 12,996 82 Incidentals: Postage, $1,329.16; telephone and telegrams, $558.49 . $1,887 65 Printing (including 650 copies annual report, $289.75) . 898 94 Stationery, books, office supplies and equipment . . 2,991 95 Other expenses (addressing envelopes, etc., $240.48) . 508 03 6,286 57 Drainage board (services of engineers, $1,769; travel, $371.70; other ex­ penses, $23.10) ...... 2,163 80 Apiary inspection (services of inspectors, $1,215.50; postage, $35; printing, $32.72; travel, $1,184.68)...... 2,467 90 Claim (Louis E. Fletcher, reimbursement for expenses incurred in 1913 as member of the State Board of Agriculture) ..... 24 49 Division of Dairying and Animal Husbandry (Total, $17,403.79). Personal services (director, $4,000; assistant director, inspectors, etc., $ 4 ,7 1 7 .5 5 )...... 8,717 55 Expenses (analysis of dairy products, $188; exhibition expenses, $169.82; travel, $3,978.84; other expenses, $209.35) ...... 4,546 01 Demonstration sheep farms (services of supervisor, $1,100; rent of farms for demonstration, $2,260; travel, $636.27; other expenses, $143.96) 4,140 23 22 P.D. 140. D epartment of Agriculture (Detail No. 9) — Continued . Division of Ornithology (Total, $6,398.85). Personal services (director, $3,000; assistant clerk, etc., $1,499.33) $4,499 33 Expenses (lens, slides, frames, etc., $176.97; travel, $280.44; other expenses, $ 4 0 . 5 1 ) ...... 497 92 Drawings for bird book (colored plates, birds of Massachusetts) . 999 95 Preparation of copy for bird book (services, expert ornithologist) 401 65 Division of Plant Pest Control (Total, $46,682.58). Personal services (director, $3,150; assistant director, inspectors, etc., $ 7 , 0 5 9 . 3 6 ) ...... 10,209 36 Expenses (printing, $96.85; travel, $5,704.27; other expenses, $37.57) . 5,838 69 European corn borer: Services of inspectors and foremen .... $9,229 35 Advertising, $196.10; folders, prints, etc., $200.92 . . 397 02 Travel, $2,924.56; other expenses, $55.35 . . . 2,979 91 12,606 28 White pine blister rust: Services (nurserv inspectors, etc., $12,255.19; laborers, $ 4 2 8 .3 0 )...... $12,683 49 Automobile repairs, supplies, etc...... 700 19 Stationery, maps, prints, office supplies, telephone, etc. . 302 72 Travel ...... 4,284 95 17,971 35 Claims (payments on account of destruction of currant and gooseberry bushes) ...... 56 90 Division of Markets (Total, $21,569.24). Personal services (director, $4,000; investigators and inspectors, $11,596.06; clerks, etc., $230.38) ...... 15,826 44 Expenses: Services of statistician and clerks ..... $898 54 Photographs, slides, prints, etc...... 239 09 Printing, $190.31; lithographing, $174.09 364 40 Stationery, postage, office supplies and equipment . . 765 76 Travel, $3,074.96; other expenses, $250.05 . . 3,325 01 5,592 80 Tobacco grading (services of inspector) 150 00 Division of Reclamation, Soil Surveys and Fairs (Total, $47,824.88). Personal services (director, $4,000 assistant director, investigators, etc., $7,413.99; others, $936.38) 12,350 37 Expenses: Automobile repairs, supplies, storage, etc. $612 93 Massachusetts State Building — expenses (care of build­ ing and grounds, $120; improvement of grounds, $843.90; painting, plumbing, repairs, etc., $552.63) 1,516 53 Photographs, slides, etc...... 160 86 Rent of space (Eastern Apple Exposition and Fruit Show) 500 00 Travel, $2,565.62; other expenses, $411.44 2,977 06 5,767 38 State prizes for agricultural exhibits: Prizes and awards (cash prizes to individuals through agricultural societies, granges, clubs, etc., $18,716.25; cash prizes to champions at camp, $50; camp expenses for prize winners (Amherst), $845.60; medals, badges, pins, etc., $1,899.86) ...... $21,511 71 Massachusetts State Building — expenses (total, $3,756.41) : Services (attendants, cleaners, etc.) .... 483 73 Exhibits (decorations, vegetables, fruits, etc.) 646 80 Lumber, hardware and supplies .... 305 12 Painting, carpentry, plumbing, etc. .... 1,394 74 Scenic curtain, $400; signs, etc., $261.25; other ex­ penses, $264.77 ...... 926 02 Exhibits, various expositions, fairs, etc. (total, $2,332.81): Jobbing (carpentry, electrical work, etc.) 196 69 Rent of space (Eastern Apple Exposition and Fruit Show, etc.) ...... 1,800 00 Stereopticon (rent, operators’ services, etc.) 94 50 Other expenses ...... 241 62 Postage ...... 100 00 27,700 93 School boys working on farms: Automobile repairs, supplies, etc...... $260 51 Jobbing and labor (setting up camps) .... 303 53 Part IL 23 D epartment of A griculture (Detail No. 9) Concluded. School boys working on farms — Con. Kitchen equipment and utensils • $478 38 Lumber, hardware, etc. ...••• 216 76 Travel, $509.77; other expenses, $223.70 733 47 $1,992 65 Farm machinery, sharpening tools (bill contracted in 1919) 13 55 Division of Agricultural Information (Total, $12,533.07). Personal services (director, $3,500; investigators, clerks, etc., $2,413.88) 5,913 88 Expenses: ^ ^ Advertising, $603.81 ; postage, $321.50; printing, $1,454.20 $2,3/9 51 Lecturers, (services and expenses) .... 929 93 Stationery, books, office supplies and equipment 2,003 07 Travel, $1,066.76; other expenses, $239.92 . 1,306 68 6,619 19

Total expenses $184,170 20

DEPARTMENT OF CONSERVATION (Detail No. 10).

R e c e ip t s . Court fines and penalties — infringement of fish and game laws (G. L., chap. 130, sect. 13) . . . $4,441 25 Licenses (Division of Fisheries and Game): Hunting and fishing (G. L., chap. 131, sect. 12) . $187,697 75 Lobster taking (Acts 1921, chap. 116, 1922, chap. 161) . 965 60 188,663 35 Reimbursement for services (Division of Forestry): Prevention of forest fires, reimbursement by United States for part of expenses ...... $10,752 26 Gypsy and brown-tail moth suppression (total, $17,848.12): Sundry cities and towns (G. L., chap. 132, sect. 17) . 14,432 19 Spraying for private parties ..... 632 48 Work on North Shore for Division of Highways . . 2,783 45 Expenses incurred in examination of woodland (G. L., chap. 132, sect. 6) ...... 135 70 Replacing damaged woodland . . 188 00 28,924 08 Sales: Division of Forestry (total, $25,627.34) : Gypsy and brown-tail moth suppression, supplies to cities and towns (G. L., chap. 132, sect. 29) $852 48 Prevention of forest fires, supplies to cities and towns . 2,712 04 Reforested lands, redeemed (G. L., chap. 132, sect. 10) 3,941 03 Seeds and seedlings (G. L., chap. 132, sect. 9) 8,495 90 Buildings, hay, lumber, etc...... 9,625 89 Division of Fisheries and Game — game products, tags, for­ feited goods, etc. (G. L., chap. 130, sects. 6 and 62, chap. 131, sects. 17 and 83) . . . . . 593 44 Division of Animal Industry (hides of diseased animals) . 127 60 26,348 38 Rents: Division of Forestry — right of way, $1,000; camp sites, $907 ...... $1,907 00 Division of Fisheries and Game — Great Pond, Chilmark (Acts 1896, chap. 81), $75; lease of clam flats (Acts i 1912, chap. 710), $60; building at Palmer, $144 . . 279 00 2,186 00 Gifts and grants (Division of Forestry) : Contributions (private parties, $1,000; City of Beverly, $500; Town of Manchester, $500) .... $2,000 00 Income from trust fund under will of L. Myles Standish (received from Boston Safe Deposit and Trust Com­ pany), for Standish Monument, Acts 1920, chap. 456 . 173 33 2,173 33 Total receipts ...... $252,736 39 Division of Forestry $58,631 75 Division of Fisheries and Game 193,977 04 Division of Animal Industry . 127 60 $252,736 39 24 P.D. 140. D e pa r t m e n t of C onservation (Detail No. 10) — C ontinued.

E x p e n s e s . Administration (Total, $5,729.82). Commissioner’s salary, William A. L. Bazeley $5,500 00 Commissioner’s travel 229 82 Division of Forestry (Total, $440,554.55). Director of division, William A. L. Bazeley (without extra compensation). Personal services (secretary, $3,000; clerks, stenographers, etc., $7,198.09) . 10,198 09 Incidentals: Automobile, $1,415; repairs and supplies, $107.09 . SI,522 09 Postage, $573.44; telephone and telegrams, $236.32 809 76 Printing (including 2,900 copies annual report, $293.97) 789 89 Stationery, books, office supplies and equipment 1,070 90 Travel, $432.21; other expenses, $144.45 576 66 4,769 30 Prevention of forest fires: Fire wardens, observers, clerks, etc. (services) . . $37,955 36 Automobiles, $3,945.80; repairs, supplies, etc., $2,217.01 . 6,162 ^1 Bicarbonate of soda, oil of vitriol, etc. . . . . 716 58 Camp expenses ...... 984 47 Fees to fire wardens (for reports and conference expenses) 1,822 04 Fire fighting equipment ...... 2,334 39 Gasoline and oil . . . . . 1,505 02 Hardware, lumber, paint, tools, etc. .... 1,433 63 Land for fire towers . . 300 00 Postage, stationery, etc., $174.46; printing, $640.11 814 57 Rent of land, garage, workshop, etc. .... 280 00 Telephone and telegrams, $1,339.89; travel, $2,507.59 3,847 48 Other expenses (including flags and poles, $236.83) . 593 69 58,750 04 Protection against forest fires (reimbursement of towns purchasing fire­ fighting equipment, making protective belts, etc. — one-half of expen­ ditures) ...... 1,978 98 Reimbursement of certain towns for extinguishing forest fires: One-half of expenditures in excess of one-twentieth of one per cent of valu­ ation (Town of Phillipston) ..... 134 95 General forestry and nurseries: Foresters, assistants, laborers, etc. (services) . Automobile repairs, supplies, etc...... 923 25 Gasoline and oil, $401.93; lumber, $314.72 716 65 Pathescope equipment, films, slides, etc. 960 90 Travel, $918.54; other expenses (printing, $168.28), $482.54 ...... 1,401 08 9,574 85 Purchase and planting of forest lands: Foremen, laborers, etc. (services) ..... S4,020 96 Land, $1,664.74; examination of titles, etc., $78.38 . . 1,743 12 Travel, $339.79; other expenses (seeds, $200), $562.46 . 902 25 6,666 33 Purchase and development of state forests: Land purchases — additions to acquired forests (7,405.8 acres), $37,587.45; newly acquired forests (1,960 acres), $8,530; unassigned lots (2,211.8 acres), $9,699.87 $55,817 32 Examination of titles, surveying, etc. .... 5,143 02 Foresters, assistants, laborers, etc. (services) . 66,508 47 Automobiles, $3,812.49; repairs, supplies, etc., $1,449.13 . 5,261 62 Camp expenses ...... 1,857 03 Engineers’ supplies, blue prints, etc. .... 907 73 Express, freight and teaming ..... 1,117 67 Hardware, lumber, fire pumps, etc. .... 2,451 45 Gasoline, oil, etc., $699.79; keep of horses, etc., $497.45 . 1,197 24 Seeds, seedlings, shrubs, etc. . . 1,576 02 Stationery, telephone and office supplies 856 86 Travel, $4,452.50; other expenses, $454.78 4,907 28 147,601 71 Maintenance of state forests: Foremen, laborers, etc. (services) ..... $20,044 20 Automobile repairs, supplies, etc...... 860 71 Camp expenses, $483.02; gasoline and oil, $797.61 . 1,280 63 Hardware, lumber, fire pumps, etc. .... 1,014 91 Travel, $1,340.73; other expenses, $361.89 . . 1,702 62 24,903 07 Part II. 25 D epartment of C onservation (Detail No. 10) Continued. Maintenance of Mount Grace (labor, $8/2.50; other expenses, $74.88) . • $947 38 Standish Monument Reservation (caretaker, laborers, etc., $1,125.0/; asphalt, S1S0; shrubs, $77.50; other expenses, $107.36) • 1,490 43 Standish Monument repairs (services of architect) ..... 100 00 'Gypsy and brown-tail moth suppression: Field supplies (used in .cities and towns): Hardware, paint, etc., $519.91; hose and fittings, $3,187.72 ...... S3,707 63 Lead arsenate, $63,518.71; creosote, $563.97 64,082 68 Oils, gasoline and grease . 2,883 99 Sprayers, sprayer parts, repairs, etc. . 23,926 55 Tools, ladders, climbing irons, etc. 1,441 28 S96.042 13 Less amounts received from other appropriations, on account of supplies furnished . . • . 1,547 80 894,494 33 Moth suppressors, mechanics, laborers, etc. (services) 22,865 21 Automobile, $512.58; repairs, supplies, etc., $4,979.82 5,492 40 Printing, $115.27; telephone and telegrams, $466.07 581 34 Storehouse expenses (rent, $780) .... 1,255 20 Travel, $2,315.06; other expenses, $316.21 2,631 27 Aid to cities and towns (reimbursement of cities and towns for work done, $19,086.31; financing work in cities and towns — paid direct to parties, $21,312.07) . 40,398 38 Special work on North Shore (suppressors and laborers, $4,178.85; gasoline and oil, $419.10; rent of storehouse, $805; other expenses, $318.34) . . . . . 5,721 29 173,439 42 Division of Fisheries and Game (Total, $205,931.04). Director’s salary, William C. Adams ...... 4,000 00 Personal services (clerks, stenographers, etc.) 8,520 75 Expenses: Postage, $980.11; telephone and telegrams, $416.96 . $1,397 07 Printing (including 1,500 copies annual report, $153.87) . 5,478 13 Shipping and express (license books) . . . 513 59 Stationery, books, office supplies and equipment . 1,169 27 Travel, $1,288.49; other expenses, $405.56 . . 1,694 05 10,252 11 Publicity (supplies and decorations for exhibits, $89.78; pathescope supplies, slides, etc., $126.06; travel, etc., $104.38) 320 22 Enforcement of the laws (total, $80,202.62): Personal services (wardens, $56,386.67; clerks, $1,810) 58,196 67 Expenses: Automobiles, $2,488.09; repairs, supplies, etc., $3,820.25 $6,308 34 Boats with equipment, $666.31; repairs, supplies, etc., $612.15 ...... 1,278 46 Hardware, electrical supplies, etc. .... 198 02 Postage, $212.67; printing, $685.98, telephone, etc., $1,466.12 ...... 2,364 77 Stationery, cloth for posters, etc. .... 327 95 Travel, $10,930.59; other expenses (advertising, $122.07), $597.82 ...... 11,528 41 22,005 95 Bale and cold storage of food fish (total, $9,195.05): Personal services (state inspector of fish, $3,000; deputy inspectors and clerk, $4,530) ...... 7,530 00 Expenses — travel, $1,499.23; other expenses (printing, $33.93), $165.82 . 1,665 05 Biological work (total, $5,401.99): Personal services (biologist, assistants, observers, etc., $3,002; clerks, $999.67) ...... 4,001 67 Expenses (investigations, examinations, etc., $338.04; automobile repairs, supplies, etc., $310.49; photographic supplies, stationery, etc., $243.60; travel, $430.53; other expenses, $77.66) ...... 1,400 32 Propagation of game birds, animals and food fish (see tabulation following this detail) ...... 83,530 34 Specials — construction and repairs (Amherst Rearing Station, $487.57; Marshfield Bird Farm, $145.85; Palmer Hatchery, $397.99; Sandwich Bird Farm, $706.36; Sandwich Fish Hatchery, $945.14; Wilbraham Game Farm, $405.53; Martha’s Vineyard Reservation, $82.99; Mon­ tague Rearing Station, $1,336.53) ...... 4,507 96 26 P.D. 140. Department of Conservation (Detail No. 10) — C ontinued . Division of Animal Industry (Total, $170,929.20). Director’s salary, Lester H. Howard $3,500 00 Personal services (clerks, stenographers, etc.) ....-• 8,649 41 Expenses — postage, $504.79; printing (including 1,100 copies annual report, $107.24), $774.06; stationery, books, office supplies and equipment, $1,224.63; telephone and telegrams, $596.85; travel, $571.41; other ex­ penses, $340.48 4,012 22 Agents’ salaries (agents, as per payroll, $31,187.58; per diem, $6,332; labor, $104) ...... 37,623 58 Agents’ travel ...... 19,018 23 Extermination of diseases among animals: Animals killed (diseased $24,949; not diseased, $1,567.50) $26,516 50 Inspectors’ meetings (travel, rent of halls, etc.) . . 473 08 Ear tags ...... 1,434 13 Laboratory and veterinary supplies and equipment . 1,073 58 Laundry and cleansing, $364.31; other expenses, $428.94 793 25 30,290 54 Reimbursement for certain cattle killed (pure-bred, $31,191.02; grade, $ 3 6 ,6 4 4 .2 0 ) ...... 67,835 22 Total expenses ...... $823,144 61

i Part II. Part

D epartm ent op C onservation (Detail No. 10) — Concluded. T abulation showing D eta il op P ropagation op G ame B ird s, Animals and F ood F is h .

Services Building (Superin­ Express, Food, etc. Materials Jobbing, Rents, Telephone, F is h e r ie s a n d G a m e R eservations , tendent, Freight (for Fish and Tools, Repairs Light, Travel, Other Sp e c ia l a n d G e n e r a l W o r k . Labor, etc. and Bird and and Extra Fuel and Postage, Expenses. Total. per Pay Trucking. and Birds). Fish Sup­ Labor. Power. etc. Roll). plies, etc.

Amherst Rearing Station $1,530 00 $213 77 $538 58 $1,045 34 $536 90 $27 95 $231 69 $67 28 $1,191 51 Marshfield Bird Farm .... 2,696 00 362 08 1,663 52 577 01 2,345 27 1,237 78 148 39 51 45 9,081 50 Martha’s Vineyard Reservation 2,280 00 3 33 307 40 218 06 329 60 400 00 58 52 1,054 75 > 4,651 66 Montague Rearing Station . 2,520 00 226 26 984 48 489 64 611 46 — 137 30 2,226 89 2 7,196 03 Myles Standish State Forest Reservation 765 00 1 68 148 55 105 56 - — 18 79 1 25 1,040 83 Palmer Hatchery .... 5,070 00 268 61 436 40 338 34 2,248 20 279 24 204 97 1,922 82« 10,768 58 Sandwich Bird Farm .... 4,500 00 357 16 1,545 98 480 99 54 75 1,057 53 45 13 143 75 8,185 29 Sandwich Hatcheries .... 6,270 00 220 48 1,313 47 470 06 856 14 938 76 357 08 977 30* 11,403 29 Sutton Hatchery .... 3,330 00 692 46 410 83 995 87 1,631 12 543 59 223 78 170 82 7,998 47 Wilbraham Game Farm 4,740 00 547 73 1,372 57 829 57 235 95 235 10 93 31 407 40 8,461 63 Special work: — Bird feed work .... - 130 64398 09 19 94 4 00 - 9 25 43 40605 32 Fish and bird distribution — 1,305 76 — 44 62 25 00 - 3,539 66 25 57 4,940 61 Hare work ..... — 260 73 — - — —— 1,068 00 s 1,328 73 Lobster work ..... — 86 37 - - 48 25 - 202 34 42 00 378 96 Special fish work .... - 13 05 - 160 94 8 25107 47 342 98300 38933 07 General field work .... 244 01 643 72 138 12 55 50 591 10 692 41 2,364 86 $33,701 00 $4,934.12 $9,119 87 $6,419 66 $9,073 01 $4,882 92 $6,204 29 $9,195 47 $83,530 34

1 Automobile, $285; repairs and supplies, $678.15. 4 Automobile repairs and supplies, $917.42. 2 Automobile truck, $558.50; repairs and supplies, $328.69; trout eggs, $1,312.50. 6 Hares. 3 Automobile repairs and supplies, $501.38; fish and fish eggs, $1,337.50, 6 Truck repairs and supplies, $636.16.

to - 4 28 P.D. 140. DEPARTMENT OF BANKING AND INSURANCE (Detail No. 11).

R e c e ip t s . Licenses: Division of Banks and Loan Agencies (total, $10,950): Bank Commissioner, from sundry persons for the privi­ lege of receiving deposits (G. L., chap. 169, sect. 3; Acts 1923, chap. 473, sect. 3) .... $2,150 00 Supervisor of Loan Agencies, from sundry loan com­ panies (G. L., chap. 140, sect. 102) 8,800 00 Division of Insurance (G. L., chap. 175) — Agents (sect. 163), $75,370; brokers (sect. 166), $57,535; companies (sects. 151-159), $1,548; adjusters (sect. 172), $114 . 134,567 00 $145,517 00 Fees (Division of Insurance, Acts 1921, chap. 166): Certificates, $1,628; charters, $740; statements, $7,606 . $9,974 00 Service of process, $1,398; miscellaneous, $91 1,489 00 11,463 00 Reimbursement for services: Division of Banks and Loan Agencies — auditing co­ operative and savings banks, trust companies and foreign banks (G. L., chap. 167, sects. 2 and 38; chap. 170, sect. 47; Acts 1922, chaps. 256 and 363; 1923, chap. 406, sect. 2) . . $36,786 60 Division of Insurance — examination of sundry com­ panies ...... 816 63 37,603 23 Total receipts ...... 8194,583 23 Division of Banks and Loan Agencies . 847,736 60 Division of Insurance . . . 146,846 63 $194,583 23

E x p e n s e s . Division of Banks and Loan Agencies (Total, $327,195.96). Commissioner’s salary, Joseph C. Allen ...... $6,000 00 Examiners, clerks, experts, etc.: Deputy, $5,500; directors of divisions, $12,383.06 817,883 06 Assistant directors, examiners, clerks, etc. . . 222,749 36 Special services (investigations, etc.) .... 500 00 241,132 42 Travel and office expenses: Services, outside agencies (legal, expert, etc.) . . $1,058 00 Bond premiums . . . . 1,614 09 Books, reports, statistical service, etc. .... 1,347 80 Office furniture, fixtures, etc...... 730 58 Postage, $457.40; telephone and telegrams, 8499.85 957 25 Printing (including annual report, Parts I and II, $9,031.94) 12,874 73 Stationery, office supplies and equipment . . 2,911 79 Travel, $50,377.34; other expenses, $211.07 . . 50,588 41 72,082 65 Supervisor of loan agencies (total, $7,980.89): Personal services (supervisor, Frank H. Pope, $3,500; clerks, accountant, etc. $4,050) ...... 7,550 00 Expenses (printing, $108.16; stationery, postage, books, etc., $202.95; travel, $103.68; other expenses, $16.10) ...... 430 89 Division of Insurance (Total, $117,676.04). Commissioner’s salary, Clarence W. Hobbs, to July 2; Wesley E. Monk, from July 5 ...... 5,967 74 Personal services (deputy, $4,099.99; additional deputies, actuaries and counsel, $15,415.06; chief examiner and assistants, $18,960; clerks, etc., $ 5 2 ,3 5 8 .9 3 ) ...... 90,S33 98 Contingent: Appraisal of securities, valuations, etc. .... SI,303 00 Meals (overtime work) ...... *237 00 Postage 903 98 Printing (including part cost of annual report, $5,119.94) . 8,689 79 Stationery, books, office supplies and equipment . 2,159 26 Travel, $6,908.93; other expenses (advertising, S168) $588.46 ...... 7,497 39 20,790 42 Board of Appeal on Fire Insurance Rates (services of members, $60; travel $ 2 3 .9 0 ) ...... 83 90 P&rt IX 29 D epartm ent of B anking and I nsurance (Detail No. 11) Concluded. Division of Savings Bank Life Insurance (Total, 832,302.97). (Trustees of General Insurance Guaranty Fund.) Commissioner and president of board of trustees George L. Barnes. Personal services (deputy commissioner, actuary, medical director and assistants, 811,550; field secretary, clerks, stenographers, etc., *8,960.17) *20,510 17 Expenses : Postage, *429.61; telephone and telegrams, *231.11 *660 72 Printing, S4,268.60; lithographing, *46 . 4,314 60 Stationery, books, office supplies and equipment 1,159 85 Travel, *536.98; other expenses, *173.26 710 24 6,845 41 Publicity (printing, *619.66; lithographing, $110.25; travel, $1,112.26; other expenses, *146.76) . ■ 1,988 93 Social insurance (services of publicity agent, *2,034.35; printing, *481.89; travel, *385.29; other expenses, *56.93) ...... 2,958 46 Total expenses *477,174 97

DEPARTMENT OF CORPORATIONS AND TAXATION (Detail No. 12).

R e c e ip t s . Fines and penalties — failure to make return to Commissioner of Corporations and Taxation (G. L., chap. 63, sects. 27 and 49) . $3,555 00 Fees: Division of Corporations and Taxation (total, $22,157.97) From commissioner (total, $9,557.97) : Service of process (G. L., chap. 181, sect. 3) $1,330 00 Voluntary associations (G. L., chap. 182, sect. 2) 7,500 00 Revival of corporations (G. L., chap. 3, sect. 7) 525 00 Copies of records, $188.50; miscellaneous, $14.47 202 97 Foreign corporations (G. L., chap. 181, sect. 23) . 12,600 00 Division of Accounts, certification of notes (G. L., chap 44, sect. 26) ...... 7,236 00 29,393 97 Reimbursement for services: Division of Accounts, from sundry cities and towns for auditing accounts (G. L., chap. 44, sect. 41) $64,194 97 Income Tax Division — Transfer from Income Tax Fund of 1923, for expenses of administration, $437,476.97; costs of summons (G. L., chap. 62, sect. 31), $4,457.01 . 441,933 98 506,128 95 Sales — Division of Accounts, from sundry cities and towns for books, forms, etc., for municipal accounts (G. L. chap. 44, sect. 38) . 7,443 61 Total receipts ...... $546,521 53 Division of Corporations and Taxation $25,712 97 Division of Accounts . . . 78,874 58 Income Tax Division . . . 441,933 98 $546,521 53

E x p e n s e s . Division of Corporations and Taxation (Total, $181,791.51). Commissioner’s salary, Henry F. Long ...... $6,500 00 Personal services — deputies (2) $9,000; directors of divisions (3), $10,875; supervisors of assessors, assistants, etc., $26,388.28; clerks, stenographers, etc., $96,353.50 ...... 142,616 78 Incidentals: Services (appraisals, valuations, etc.) .... $2,050 00 Books, information, service, etc...... 783 73 Office furniture, fixtures, shelving, etc. .... 445 43 Postage, $2,766.95; telephone and telegrams, $193.21 . 2,960 16 Printing (including 900 copies annual report, $996.67) . 10,507 83 Stationery, office supplies and equipment . 6,263 48 Stenographic reports, etc...... 248 34 Stock transfer expenses ...... 2,870 00 Other expenses (bond premium, $250) .... 320 00 26,448 97 Travel (officials and employees) 6,225 76 30 P.D. 140. D epartment of C orporations and T axation (Detail No. 12) — Concluded. Reimbursement of Cities and Towns for Loss of Taxes on Land Used for Public Buildings and Other Public Purposes (Total, $81,471.14). Land used for public institutions — Mental Diseases (17), $47,009.26; Correction (5), $1,358.08; Public Welfare (5), $5,339.57; Public Health (5), $18,317.35 . . . $72,024 26 State fisheries and game reservations, $454.95; state forests, $7,531.14 ...... 7,986 09 Military camp ground ...... 1,460 79 ------$81,471 14 Division of Accounts (Total, $121,511.53). Personal services (director, $4,500; examiners, clerks, stenographers, etc., $ 3 7 ,9 4 8 .9 4 ) ...... 42,448 94 Expenses: Coupon sheets (for notes) ...... S300 00 Postage, $1,087.93; telephone and telegrams, $135 . 1,222 93 Printing (including 800 copies report on Statistics of Municipal Finance, $237.48) ..... 3,387 83 Stationery, office supplies and equipment . . 711 51 Travel, $2,985.87; other expenses, $355.35 . . . 3,341 22 8,963 49 Auditing and installing systems of accounts for cities, towns, fire and water districts — services of examiners, $41,552.32; printed forms (including purchase of paper, $137.09), $2,970.58; travel and other expenses, $16,900.99 . . . - 61,423 89 Purchase of books, forms, etc., for maintaining accounting system s: Printed forms (including purchase of paper, $466.78) . $6,590 99 Stationery, account books, office supplies, etc. . . 2,084 22 8,675 21 Income Tax Division (Total, $437,837.22). Personal services (director, $4,500; assistant director, collectors, assessors, etc., $155,247.87; clerks, stenographers, etc., $148,786.17) 308,534 04 Incidentals: Books, periodicals, etc., $852.43; bond premiums, $809.46 SI,661 89 Express, freight and trucking .... 889 73 Light, water, towel service, etc. .... 4,428 27 Office furniture, fixtures, etc. .... 1,591 96 Office alterations, jobbing and repairs 8,471 24 Postage, $19,463.64; telephone and telegrams, $1,563.07 21,026 71 Printing, $18,643.03; lithographing, $504.72 . 19,147 75 Purchase of paper ...... 6,704 90 Rent of office (Scollay Building) .... 29,623 02 Stationery, office supplies and equipment 13,816 58 Other expenses (including conference luncheons, $325.50) 822 96 Branch offices (total, $13,694.86): Office furniture and furnishings ..... 319 35 Printing, $128.48; stationery, books, office supplies, etc., $941.90 ...... 1,070 38 Rent, light, water and care of offices .... 10,425 23 Telephone and telegrams, $1,398.16; other expenses, $481.74 ...... 1,879 90 121,879 87 Travel (officials and employees) ...... 7,063 06 Claims (payments authorized by Acts of 1923, chap. 494, items 235 h and 235 n ...... 360 25 Total expenses $822,611 40 Part II. 31 DEPARTMENT OF EDUCATION (Detail No. 13).

R e c e ip t s . Ordinary Revenue (Total, $760,121.47). Fees — Division of University Extension, for sundry courses (G. L., chap. 69, sect. 7) . ^ . $58,538 09 Reimbursement for services: Division of Vocational Education — transfers (total, $35,315.12) — see Details 27 and 23: From Vocational Rehabilitation Trust Fund, United States Grant, for maintenance of industrial rehabili­ tation courses and supervision under the provisions of the Industrial Rehabilitation Act . . $4,648 02 From Vocational Education Trust, United States Grant, for maintenance of teacher training courses under the provision of the Smith-Hughes Act, $25,817.10; for supervision in the agricultural division, $4,850 . 30,667 10 Making pay roll deductions for Board of Retirement (Division of the Blind, $15; Massachusetts Nautical School, $4.33) ...... 19 33 Massachusetts Agricultural College, for tuition . . 27,111 36 62,445 81 Sales: Division of Vocational Education, sundry supplies . . $33 80 Division of University Extension, examination papers, etc. 4,739 26 Division of the Blind, sundry articles of equipment . 68 00 Massachusetts Nautical School, sundry supplies . 59 70 Massachusetts Agricultural College .... 118,667 54 123,568 30 Rents (Normal Art, property on new building site, $852.48; Massachusetts Agricultural College, $2,029.42) ...... 2,881 90 ■Gifts and grants: For training schools at Normal Schools (G. L., chap. 73, sect. 3), contributions; from city of Fitchburg, $45,075.23; from city of Salem, $6,068.34 . . . $51,143 57 For support of Textile Schools (Acts 1923, chap. 126), contributions from cities of Fall River, Lowell and New Bedford, $10,000 each ...... 30,000 00 For support of Nautical School Ship, contribution from United States Government ..... 25,000 00 106,143 57 Interest on bank balances (Massachusetts Agricultural College) . 3,300 38 Receipts from Normal Schools, $342,414.69; Textile Schools, $60,828.73 (see tabulation following this detail) ...... 403,243 42 Special Revenue (Total, $214,486.39). ■Sales (manufactured articles): Division of the Blind, Industries \ , , Arr f 176,596 57 Division of the Blind! Shop Account / see Statement VI ( 37,889 82 Total receipts ..... $974,607 86 Division of University Extension $63,277 35 Division of Vocational Education 35,348 92 Division of the Blind 214,569 39 Massachusetts Nautical School . 25,064 03 Massachusetts Agricultural College 151,108 70 Normal and Textile Schools 485,239 47 $974,607 86

E x p e n s e s . Administration (Total, $108,592.53). Commissioner’s salary, Payson Smith $9,000 00 Personal services (directors of divisions (2), $12,500; agents and assistants, $35,631.67; clerks, stenographers, etc., $30,817.91) 78,949 58 Incidentals: Office furniture and furnishings ..... $230 42 Postage, $3,608.05; telephone and telegrams, $817.11 4,425 16 Printing (including 2,175 copies annual report, $2,463.33) 4,268 11 Stationery, office supplies and equipment 1,915 93 Other expenses (books, periodicals, etc., $158.67) ! 584 65 11,424 27 Travel (agents, etc.) .... 7,718 68 Purchase of historical manuscripts (Massachusetts First) ! ! ! ! 1,500 00 32 P.D. 140. D epartment of E ducation (Detail No. 13) — Continued. Division of University Extension (Total, $352,884.02). General courses (total, $185,677.16): Personal services (director, $5,500; agents and instructors, $86,574.49; clerks and stenographers, $47,651.30) $139,725 79 Expenses: Books, periodicals, etc. . . . $494 03 Books for instruction, $12,200.34; supplies for courses, $1,696.60 ...... 13,896 94 Office furniture 618 87 Material for lesson sheets (including printing, $5,055.21) 6,822 93 Postage, $9,584.07; printing, $3,913.83 13,497 90 Rent of class rooms . . . 406 15 Stationery, office supplies and equipment . 3,502 02 Travel, $6,161.96; express, $353.85; other expenses, $196.72 ...... 6,712 53 45,951 37 English-Speaking classes for adults (total, $167,206.86): Personal services (supervisor, $3,550; agents, $5,040; clerks, etc., $2,004.80) 10,594 80 Expenses: Postage, $275; printing, $444.55 .... $7 1 9 -5o Stationery, books, office supplies and equipment . . 479 10 Teacher training (services, $931; travel, etc., $297.84) . 1,228 84 Travel, $2,142.72; other expenses, $293.17 . . . 2,435 89 4,863 38 Reimbursement of cities and towns (one-half expenses for supervision and instruction) ...... 151,748 68 Division of Vocational Education (Total, $1,147,841.24). Teachers for vocational schools: Services, teachers and' directors, $30,489.54; clerks, $8,430.87 $38,920 41 Communication ...... 549 30 Equipment, $210.97; supplies, $1,104.46 . 1,315 43 P r i n t i n g ...... 1,941 36 Supervision ...... 4,738 98 Travel, $4,636.77; other expenses, $105.11 . 4,741 88 52,207 36 Vocational education — reimbursement of counties, cities and towns on account of State-aided vocational schools (one-half expense) : Maintenance of non-agricultural schools $508,918 95 Maintenance of agricultural schools and departments1 110,470 73 Maintenance of compulsory continuation schools 392,013 84 Tuition of non-resident pupils in non-agri cultural schools . 62,117 96 Tuition of non-resident pupils in agricultural schools and departments ...... 5,132 18 1,078,653 66 Vocational rehabilitation: Services, supervisors, etc., $5,800; clerks, $2,335.06; tutors, $561.42 ...... $8,696 48 Equipment, $5,320.27; instructional and other supplies, $652.58 ...... 5,972 85 Tuition (educational institutions and correspondence schools) ...... 1,451 62 Travel, $357.52; other expenses (printing, $176.97), $501.75 ...... 859 27 16,980 22 Division of Elementary and Secondary Education and Normal Schools (Total, $1,940,715.82). School registers and blanks — printing (school registers, $1,313.10; physical record cards, $1,801.80; other blanks and forms, $579.66) 3,694 56 Sight and hearing tests in public schools (printing test cards, etc.) 435 60 Education of deaf and blind pupils: Instruction and support of pupils at following schools: American School for the Deaf ..... $15,450 00 Beverly School for the Deaf ..... 18,594 97 Boston School for the Deaf ..... 82,456 75 Clarke School for the Deaf ..... 73,210 83 Horace Mann School for the Deaf .... 48,509 87 1 For agricultural departments in high schools, Commonwealth pays two-thirds of salary of instructors. Part II. 33 D epartment of E ducation (Detail No. 13) Continued. Education of deaf and blind pupils — Con. Instruction and support, etc. — Con. Perkins Institution and Massachusetts School for the Blind $72,820 00 Sarah Fuller Home ..••••• 3,987 50 Supplies, $268.60; travel, $4,142.68 .... 4,411 28 $319,441 20 School superintendents in small towns (assistance to small towns in providing school superintendents) ...... 103,268 63 High School tuition (reimbursement of towns) ...... 166,507 67 Transportation of high school pupils (reimbursement of towns) . 102,031 93 Aid to pupils in normal schools . . . . 4,000 00 Aid to teachers’ institutes, expenses: conference of school superintendents, high school principals, etc. (11), $1,847.20; institutes in sundry towns (4), $99.50 ...... 1,946 7Q Support of State Normal Schools (see tabulation following this detail) : Expenses (general maintenance) ..... $902,376 42 Boarding halls ...... 311,361 92 Specials ...... 25,651 19 1,239,389 53 Textile Schools (see tabulation following this detail). Expenses (general maintenance) ..... $299,934 08 Specials ...... 26,074 95 326,009 03 Massachusetts Agricultural College (Total, $1,049,492.14). Expenses (general maintenance) : Personal services ...... $516,494 98 Commercial feedstuffs ...... 8,459 64 Experiment station, supplies and equipment . 16,572 04 Experiment station, travel and office expenses 3,830 04 Extension service, supplies, equipment and travel . 29,920 83 Fertilizer control law ...... 13,325 10 Grounds and farm ...... 21,090 86 Heat, light and power ...... 81,176 52 Market gardening ...... 3,780 12 Milk testing inspection law ...... 544 15 Poultry disease law ...... 7,621 10 Printing reports ...... 1,744 94 Repairs, ordinary ...... 33,488 27 Replacements ...... 38,866 66 Short courses ...... 11,144 02 Teaching, laboratory supplies and equipment 58,230 93 Travel, office and other expenses ..... 42,880 34 Trustees’ expenses ...... 1,404 61 890,575 15 Specials: New walks ...... $2,239 94 Improvements at Tillson Farm (authorized in 1923, $4,170.55; authorized in 1922, $181.35) , 4,351 90 Replacement of live stock ...... 2,067 28 Replacement of tenement house .... 2,243 57 Road improvements ...... 7,991 61 Tool sheds and garage ...... 5,024 42 Chemical laboratory ...... 128,554 94 Improvements at power plant ..... 4,395 29 Microbiologie laboratory ...... 2,048 04 158,916 99 Massachusetts Nautical School (Total, $91,663.38). Personal services (secretary, $2,670; clerks, etc., $1,099.18) 3,769 18 Expenses of commission: Postage, stationery, books and office supplies . $347 40 Printing (including 900 copies annual report, $238.36) . 370 58 Rent, lighting and care of office . . . 1,168 47 Telephone and telegrams, $160.96; other expenses, $377.84 538 80 2,425 25 Expenses of school ship: Services (superintendent, $3,500; officers, seamen, etc., $39,453.56) ...... $42,953 56 Advertising, $1,121.10; printing, $357.58 . . . 1,478 68 Berth rent, pilotage, port taxes, etc. . . . . 921 35 34 P.D. 140. D epabtment of E ducation (Detail No. 13) — Continued. Expenses of school ship — Con. Fuel, electricity and water ...... § 10,282 25 Furniture, furnishings and supplies .... 1,523 56 Groceries and provisions, §15,986.80; ration allowance, §5,097.15 ...... 21,083 95 Ship repairs and supplies ...... 5,445 64 Stationery, books, school-room supplies, etc. . . . 819 80 Telephone and telegrams, §126.77; travel, §228.69 . . 355 46 Other expenses (including laundry, §184.79) . . . 604 70 §85,468 95 Division of Public Libraries (Total, §23,630.88). Personal services (librarian, §3,000; secretary, assistant librarians, clerks, etc., §6,832.01) ...... 9,832 01 Expenses: Services (catalogers, book-menders, etc., §904.75; others, §492.23) ...... §1,396 98 Binding and repairing ...... 435 73 Books, subscriptions and clippings .... 7,818 34 Conference and institute expenses .... 845 83 Printing (including 1,200 copies annual report, §305.63) . 445 71 Stationery, library and office supplies and equipment . 807 22 Travel, §1,766.86; other expenses, §282.20 . . . 2,049 06 13,798 87 Division of Immigration and Americanization (Total, S40,258.18). Personal services — executive secretary, §2,580; clerks, stenographers, etc., §14,773.52; social workers* (including chiefs of divisions, §11,522.50), §15,974.49 ...... 33,328 01 Expenses: Services (interpreters, translators, clerks, etc.) . . §227 67 Branch offices (rent, lighting, telephone, etc.) . 1,823 65 Printing (including 500 copies annual report, §60.60) . 1,377 05 Stationery, books, postage, office supplies and equipment . 1,959 63 Travel, §1,338.85; other expenses, §203.32 . . . 1,542 17 6,930 17 Division of the Blind (Total, §480,314. 93). General administration : Office administration (total, §32,375.32) : Services (director of division, §3,500; accountant, clerks, field workers, etc., §19,751.82; guides for blind staff members, §386.05) ..... $23,637 87 Postage, §325; telephone and telegrams, §855.18 1,180 18 Printing (including 1,000 copies annual report, §89.26) 178 65 Rent, lighting and care of central offices 3,273 45 Stationery, office supplies and equipment . 685 24 Travel, §2,884; other expenses, §535.93 3,419 93 Industrial and educational aid (total, §36,359.88) : Services (instructors, clerks, etc., local shops, §4,653.99; guides, §4,766.08; foremen and laborers, §9,391.65) 18,811 72 Board of apprentices and pupils 1,183 57 Merchandise and tools (for blind workers) . 2,923 45 Special instruction ...... 155 90 Travel, postage and express .... 506 63 Workshop expenses: Express, freight, etc...... 5,615 08 Postage and telephone, §511.36; printing, §92.04 603 40 Rent, light, heat, etc...... 4,451 80 Repairs and improvements, §434.24; supplies and equipment, §793.45 ..... 1,227 69 Other expenses (cleaning, power, etc.) 880 64 68,735 20 Maintenance of industries — operating expenses (services, rent, etc.), §50,050.90; manufacturing expenses (labor and merchandise), §203,872.70 i 253,923 60 Shop account (manufacturing expenses, labor and merchandise) . 2 36,045 00 Instruction of adult blind at home (services of instructors and guides, §6,138.35; merchandise for pupils, §446.23; travel, §2,773.67; other expenses, §152.88) ...... 9,511 13 Sight saving classes for children (paid to school superintendents and com­ mittees for establishing and maintaining sight-saving classes — Boston (8), §4,350; other cities (13), §6,750) ...... 11,100 00 Aiding adult blind (for relief of needy blind, 749 persons) .... 101,000 00 1 $173,923.60 paid from special revenue (Division of the Blind, Industries). \ 0 0. , ... 2 Paid from special revenue (Division of the Blind, Shop Account). j feee statement VI. Part II. 35 D epartment of E ducation (Detail No. 13) Continued. Teachers' Retirement Board (Total, $363,373.45). Personal sendees (secretary, $3,180; clerks, stenographers, etc., $5,283.43) . $8,463 43 Contingent (postage, $633.71; printing, $414.73; stationery, office supplies and equipment, $320.99; travel, $152.08; other expenses, $39.10) . . 1,560 61 Reimbursement of cities and towns for pensions paid to certain teachers . 73,049 09 Retirement allowances (pensions to retired teachers) . . $302,972 79 Less annuities applicable to above allowances received from the Teachers’ Annuities Fund .... 22,672 47 ------280,300 32

Total expenses . $5,924,775 60 P.D. 140. D epartment of E ducation State N ormal and

Tabulation , showing Detail

N ormal

Bridge- Framing­ Hyannis. Lowell. water. Fitchburg. ham.

R e c e ip t s . Reimbursement for services: — $125 00 $168 98 $875 00 $965 00 $381 75 76,242 98 33,991 44 101,904 67 30,911 73 - 6,243 19 8,155 56 2,164 57 - 891 25 965 40 2 16 75 04 485 00 - - - 300 00 - 195 13 138 77 264 93 58 20 63 64 Miscellaneous...... 19 76 13 35 4,095 83 3 41 4 97 Total (Normal, S342.414.69; Textile, S60,8 2 8 .7 3 )...... $83,717 31 $43,433 50 $109,307 16 $32,952 75 $935 36

E x p e n s e s . S92.620 26 $104,553 52 $95,390 77 $32,180 04 $48,780 00 2,386 07 2,394 02 1,934 97 307 81 719 65 535 56 2,652 48 1,497 89 467 17 508 15 13,601 30 14,368 19 11,163 09 4,365 14 2,654 69 2,092 98 2,092 02 1,808 21 1,754 32 788 32 5,482 98 6,076 11 8,938 18 5,830 96 1,300 04 Supplies and apparatus .... 5,085 79 7,899 15 6,723 33 1,759 32 2,437 52 Travel, office and other expenses 2,816 63 2,427 68 3,090 11 1,614 35 2,711 11 Total (Normal, S902.376.42; Textile, $299,934.08)...... $124,627 57 $142,463 17 $130,546 55 $48,279 11 $59,899 48 Boarding Halls, Normal Schools. Personal s e rv ic e s ...... S26.7S4 68 $12,981 38 $19,101 29 $7,899 89 _ 37,557 51 22,550 55 52,906 14 15,912 47 - - 2,385 65 7,946 02 551 02 - Supplies (household, laundry, etc.) 15,086 85 3,267 51 10,469 82 2,728 08 - Other expenses (travel, etc.) 371 33 60 54 9,914 44 2,214 95 " Total (§311,361.92) .... $79,800 37 $41,245 63 $100,337 71 $29,306 41 - Specials. Central Heating Plant .... - $17,534 19 -- - Purchase of land ..... -- $7,500 00 - “ New D orm itory ...... - - 617 00 - - New equipm ent...... - - -- ~ Addition to Building .... - -“ “ Total (Normal, $25,651.19; Textile, S26,0 7 4 .9 5 )...... _ $17,534 19 $8,117 00 _ - Total, Expenses and Specials (Normal, $1,239,389.53; Textile, $326,009.03) . $204,427 94 $201,242 99 S239.001 26 $77,585 52 $59,899 48 Part II. 37 (Detail No. 13) — Concluded. T ex tile Schools. of Receipts and Expenses.

S ch o o ls. T e x t il e S c h o o l s .

North Normal Art. Bradford New Adams. Salem. Westfield. Worcester. Durfee. Lowell. Bedford.

$730 00 $575 00 $150 00 $25 00 $4,552 20 $1,502 92 $40,153 53 $4,466 50 28,097 13 - 25,277 90 5,780 00 ---- 1,198 16 - 329 38 2,812 15 ---- 416 66 4 92 339 31 - 9 57 439 17 3,614 20 3,054 98 383 33 -- 383 33 455 75 667 50 -_ 135 57 85 71 92 71 89 62 80 97 101 67 241 38 76 35 17 71 8 60 6 34 7 54 24 05 2,626 42 3,872 15 11 96

$30,978 56 $674 23 $26,195 64 $9,097 64 $5,122 54 $5,337 68 $47,881 26 $7,609 79

$48,859 47 $68,265 55 $45,256 27 $54,342 93 $65,191 37 $52,616 67 $115,494 61 $55,227 71 1,213 97 984 27 1,219 67 851 29 802 41 - 1,316 43 432 15 644 79 143 00 158 31 493 00 -- 308 19 8,518 12 6,523 14 8,752 19 3,867 61 4,444 50 3,845 92 16,790 81 4,245 85 1,991 51 1,750 08 1,601 94 1,336 57 1,200 50 1,029 57 2,283 63 2,326 21 2,349 23 23,969 75 2,035 87 2,887 43 4,538 48 169 44 9,145 15 861 60 2,697 58 8,495 81 2,786 54 2,987 33 3,150 21 2,932 50 16,729 92 6,058 44 2,290 68 4,045 83 1,300 30 2,387 00 2,226 04 3,710 40 2,035 25 2,373 63

$68,565 35 $114,177 43 $63,111 09 $69,153 16 $81,553 51 $64,304 50 $164,103 99 $71,525 59

$10,143 99 _ $5,836 17 $2,992 85 14,055 97 - 13,593 33 3,621 47 ____ - -- 252 30 __ 4,723 11 - 4,355 71 593 46 ___ 358 31 - 115 82 29 31 - - -- $29,281 38 $23,901 03 $7,489 39 _ -- - ' ~ “ - : : : : $10,034 52 ~ - - - - 16,040 43

------$26,074 95 597,846 73 $114,177 43 $87,012 12 $76,642 55 $81,553 51 $64,304 50 SI64,103 99 $97,600 54 38 P.D. 140. DEPARTMENT OF CIVIL SERVICE AND REGISTRATION (Detail No. 14).

R e c e ip t s . Fees (Division of Registration, for examinations, certificates and renewals), from various boards: Registration in Medicine (total, $8,867) : Registration of chiropodists (G. L., chap. 112, sect. 16) . $1,379 00 Registration of physicians (G. L., chap. 112, sect. 2; Acts 1922, chap. 340; 1923, chap. 13) 7,488 00 Registration of Nurses (G. L., chap. 112, sect. 74) . 7,339 50 Registration in Optometry (G. L., chap. 112, sects. 68, 69) 2,692 00 Dental Examiners (G. L., chap. 112, sect. 45; Acts 1922, chap. 221) ...... 6,640 00 Registration in Pharmacy (total, $21,696): Examinations (G. L. chap. 112, sect. 24) 2,706 00 Liquor certificates to druggists (G. L., chap. 138, sect. 2 7 ) ...... 4,765 00 Registration of drug stores (G. L. chap. 112, sect. 39) . 14,225 00 Registration in Veterinary Medicine (G. L., chap. 112, sect. 55) ...... 60 00 Registration in Embalming (G. L. chap. 112, sect. 82; Acts 1921, chap. 419) ...... 3,542 00 State Examiners of Electricians (G. L. chap. 141, sect. 3; Acts 1921, chap. 2 2 1 ) ...... 29,047 00 Registration of Certified Public Accountants (Acts 1923, chap. 470) ...... 7,115 00 S86.998 50 Reimbursement for services — Division of Civil Service (Acts 1909, chap. 486, sect. 11) — City of Boston, for expenses incurred in investigating appointees to the service of said city ...... 158 29 Miscellaneous (State Examiners of Electricians), restitution for loss of mile­ age books ...... 900 00 Total receipts ...... $88,056 79 Division of Civil Service . . . $158 29 Division of Registration . . . 87,898 50

$88,056 79

E x p e n s e s . Administration. Personal services (telephone operator) S747 88 Division of Civil Service (Total, $107,481.65). Commissioner, Payson Dana, $5,000; associates (2), $3,973.10 . 8,973 10 Personal services (executive secretary, $3,600; directors and examiners, $15,914.42; assistant secretary, clerks, stenographers, etc., $53,577.62) . 73,092 04 Expenses: Services at examinations (examiners, physicians, etc.) $9,756 23 Office furniture and furnishings ..... 698 36 Postage, $2,813.14; telephone and telegrams, $324.33 3,137 47 Printing (including 1,400 copies annual report, $130.51) . 3,511 86 Stationery, office and examination supplies and equipment 4,772 24 Travel, $2,941.58; other expenses, $440.37 3,381 95 25,258 11 Investigation of classified service (services and expenses) 158 40 Division of Registration (Total, $49,260.70). Administration (total, $2,716.15): Director’s salary, William F. Craig ..... 1,500 00 Director’s expenses — services (clerks and stenographers), $1,113; office furniture, $57; other expenses, $46.15 1,216 15 State Examiners of Electricians (total, $7,006.66): Personal_ services (executive secretary, 82,124.99; assistant examiners, $325; clerks, stenographers, etc., $1,911.66) 4,361 65 Expenses: Multigraphing, etc., $189.41; postage, $462.02 $651 43 Printing (including 250 copies annual report) 979 22 Stationery, office supplies and equipment 185 18 Travel, $517.54; other expenses, $311.64 829 18 2,645 01 Part IL 39 D epartment of C ivil Service and R egistration (Detail No. 14) — Concluded. Board of Dental Examiners (total, S5.468.90): Personal services (board members, S3,400; clerks, S32.50) $3,432 50 Expenses — printing (including 300 copies annual report), SI 16.41; rent of rooms for examinations, S564; travel, $1,034.95; other expenses, S321.04 ...... 2,036 40 Board of Registration in Embalming (total, $2,011.38): Personal services (board members, S300; clerks, $1,099.92) 1,399 92 Expenses — printing (including 300 copies annual report), $220.83; travel, $138.93; other expenses, $251.70 ...... 611 46 Board of Registration in Medicine (total, $8,131.69): Members’ services, $4,237.50; clerical services, $1,922 . 6,159 50 Expenses — postage, stationery, books and office supplies, $306.16; travel, $684.56; other expenses (printing, $114.46), $389.81 1,380 53 Registration of chiropodists (services of examiners) .... 591 66 Board of Registration of Nurses (total, $4,834.30): Members’ services, $2,045; clerical services, $1,583.45 . . . . 3,628 45 Expenses — postage, stationery and office supplies, $402.14; printing (including 400 copies annual report), $121.97; travel, $160.55; other expenses, $269.69 ...... 954 35 Report on training schools (services and expenses of board members) 251 50 Board of Registration in Optometry (total, $2,716.31): Members’ services, $1,900; clerical services, $30 ..... 1,930 00 Expenses — stationery, postage and office supplies, $400.67; travel, $223; other expenses (printing, $110.90), $162.64 . . . . . 786 31 Board of Registration in Pharmacy (total, $12,980.22): Members’ sendees, $3,800; personal services (investigators, $2,100, clerks, etc., $2,339.82), $4,439.82 ...... 8,239 82 Expenses: Examination expenses (labor, $241.50; laboratory sup­ plies, $224.27) . • . • . • • $465 77 Postage, $293.32; printing (including 500 copies report), $379.58 ...... 672 90 Stationery, books, office supplies and equipment . . 405 76 Travel, $2,968.60; other expenses, $227.37 . . . 3,195 97 4,740 40 Board of Registration in Veterinary Medicine (total, $785.66): Personal services (board members) ...... 550 00 Expenses — stenographic services, $59; printing (including 250 copies annual report), $31.98; travel, $107.14; other expenses, $37.54 235 66 Board of Registration of Certified Public Accountants: Services of examiners, $550; others (correcting papers, etc.), $1,300 ...... $1,850 00 Rent of room for examination ..... 274 00 Stationery, office and examination supplies and equipment 262 34 Other expenses (including printing, $50.25) . . . 223 09 2,609 43 Total expenses $157,490 23

DEPARTMENT OF INDUSTRIAL ACCIDENTS (Detail No. 15).

R e c e ip t s . Fees (for impartial examinations, G. L. chap. 152, sect. 9) . . . . $17,392 05

E x p e n s e s . Members of the Board — chairman, William W. Kennard, $5,750; others (6 at $5,250), $31,500 ...... $37,250 00 Personal services (secretary and assistant, $7,350; clerks, etc., $75,946.39; medical adviser and inspectors, $17,106) . . . . 100,402 39 Expenses : Books, charts, clippings, etc...... $647 97 Postage, $2,791.48; telephone and telegrams, $445.58 . 3,237 06 Printing (including 750 copies annual report $802.04), $3,047.44; lithographing, $26.46 .... 3,073 90 Stationery, office supplies and equipment . . . 8,578 36 Other expenses ...... 499 67 16,036 96 Travel ...... 6,480 04 Impartial examinations (examinations, $14,433; testimony at hearings, $1,580; autopsies, copies of records and other expenses, $969.75) 16,982 75 Total expenses ...... $177,152 14 40 P.D. 140. DEPARTMENT OF LABOR AND INDUSTRIES (Detail No. 16).

R e c e ip t s . Fines and penalties — violation of hawkers’ and pedlers’ laws (G. L., chap. 101, sect. 14) ...... $605 00 Licenses — Division of Standards — G. L., chap. 101; hawkers and pedlers, (sect. 22), $60,754; itinerant vendors (sect. 3), $5,225 . 65,979 00 Reimbursement for services — Division of Standards — surveying lumber (G. L., chap. 96, sects. 4 and 12), $5,506.54; testing clinical thermometers (Acts 1921, chap. 263), $674.75 ...... 6,181 29 Sales — Division of Standards — standard weights and measures, badges, etc. (Acts 1910, chap. 320) ...... 607 00 Rents — Division of Statistics — lease of part of building . . . 25 00 Miscellaneous — Division of Standards — repairs to damaged automobile, $15.55; money received for unissued license, $25 . . . . . 40 55 Total receipts ...... $73,437 84 Division of Standards . . $73,412 84 Division of Statistics . . . 25 00 $73,437 84

E x p e n s e s . Administration (Total, $25,180). Commissioner, E. Leroy Sweetser, S7.500; assistant, S3,000; associates (3), $ 10,000 ...... $20,500 00 Clerical and other assistance (secretary, clerks, etc.) ..... 4,680 00 Division of Industrial Safety (Total, S123,540.57). Personal services (director, $3,000; clerks, stenographers, etc., $19,778.19; counsel, inspectors and investigators, $77,612.65) 100,390 84 Expenses: Inspectors’ equipment and supplies $384 75 Postage, $1,198.26; telephone and telegrams, $497.88 1,696 14 Printing (including annual report, S348.58) 3,166 29 Rent, lighting and care of branch offices (5) . 2,637 17 Stationery, books, office supplies and equipment 1,519 84 Other expenses (advertising, $112.64) 582 38 9,986 57 Travel (commissioner, assistant, associates and inspectors) . 13,163 16 Division of Statistics (Total, $106,716.27). Personal services (director, $3,000; statisticians, clerks, etc., $23,901.75- field agents, $8,440) ...... 35,341 75 Expenses: Printing (including 3,500 copies annual report on Statistics of Manufactures, $1,650.78) ..... $2,578 46 Stationery, books, office supplies and equipment . . 1757 24 Travel, $4,167.84; postage, $1,185.21; other expenses, ®25-55 ...... 5,378 60 9,714 30 Public employment offices (total, S61,660.22); Personal services (superintendents, $6,570; registrars, clerks, stenographers etc., $39,231.84) ...... 45,801 84 Expenses (Boston offices, $9,801.05; Springfield office $3,281.98; Worcester office, $2,775.35): Advertising ...... $787 59 Office furnishings, fixtures, alterations, etc. 656 62 Printing (including annual report, $178.04) 539 80 Rent and lighting ..... 11,012 51 Stationery, books, office supplies and equipment . 925 44 Telephone and telegrams, $1,519.15; other expenses, $417.27 .... 1,936 42 15,858 38 Board of Conciliation and Arbitration (Total, $19,141.04). Members of board (associate commissioners, Department of Labor and Industries) ...... Personal services (experts, $10,275; clerks, stenographers, etc., $4 265) $14,540 00 Expenses — printing (including 400 copies annual report, $318.47) $629 7S- « 4 8 3T e and telegram3' «127.35; travel, $3,695.60; other ’expenses,’ 4,601 04 Part II. 41 D epartment of Labor and Industries (Detail No. 16) — Concluded. Division of Minimum Wage (Total, $12,818.83). Board of Conciliation and Arbitration, known as Minimum Wage Commis­ sion, when performing duties under this division . ■ • Personal services (investigators, $3,756.70; clerks, etc., $6,13/.JO) $9,894 60 Wage boards (services of members, $268; travel, $127.94) . ■ ■ 395 94 Expenses — advertising, $228.63; printing (including 600 copies annual report, $49.24), $174.34; stationery, postage, office supplies and equip­ ment, $387.60; travel, $1,573.16; other expenses, $164.66 2,528 29

Division of Standards (Total, $38,410.44). Personal services (director, $3,000; inspectors, $14,253.67; clerks, stenog­ raphers, etc., $4,230) ...... 21,483 67 \ p t llo v b . Automobiles, $3,380; repairs, supplies, etc., $1,451.76 . $4,831 76 Inspectors’ supplies, apparatus, etc. .... 534 15 Postage, $718.66; printing, $641.23 .... 1,359 89 Rent, lighting and care of branch offices . . . 247 75 Stationery, books, office supplies and equipment . . 718 71 Travel, $2,611.37; other expenses, $347.83 . . . 2,959 20 10,651 46 Surveying lumber (total, $6,275.31): Personal services (surveyors, $4,591.04; clerks, $1,200) 5,791 04 Expenses (printing, $41.65; travel, $407.58; other expenses, $35.04) 484 27 Commission on Foreign and Domestic Commerce (Total, $1,334). Personal services (clerk) ...... 1,187 50 Expenses (stationery, telephone, etc., $25.57; travel, $120.93) . . . 146 50 Total expenses ...... $327,141 15

DEPARTMENT OF MENTAL DISEASES (Detail No. 17).

R e c e ip t s . Licenses — private hospitals (G. L., chap. 123, sect. 33) . $1,150 00 Reimbursement for services — support of children in hospital cottages, $91.15; examination of United States soldiers at various hospitals (G. L., chap. 123, sects. 84 and 85), $930 ...... 1,021 15 Rents (land in Lexington) ...... 10 00 Receipts from institutions (see tabulation following this detail) 724,569 23 Total receipts . $726,750 38

E x p e n s e s . Commissioner’s salary, George M. Kline ...... $9,000 00 Personal services (assistant commissioner, $4,500; physicians, chemists, etc., $17,570; social workers, $5,602.29; examiners of claims, $11,439.19; business agent, clerks, etc., $35,481.28) ...... 74,592 76 Expenses: Services of experts (engineers, etc.) . . . . $1,189 59 Office furniture, furnishings, shelving, etc. . . 320 00 Postage, $1,084.88; telephone and telegrams, $706.61 . 1,791 49 Printing (including 1,100 copies annual report, $1,459.44) 4,294 83 Stationery, books, office supplies and equipment . . 2,766 04 Travel, $5,422.19; other expenses, $285.S9 . . . 5,708 08 16,070 03 Transportation — assistance, $1,432.48; travel (officers, $2,380.07, patients, $3,696.86), $6,076:93; other expenses, $115.64 ..... 7,625 05 Persons boarded in families (board, $5,241.05; clothing, etc., $72.03) 5,313 08 Persons boarded in hospital cottages (board and care) .... 12,080 51 Investigation of mental diseases: Special services (research work, investigations, etc., $5,671.37; tabulation of records, $250) . . . $5,921 37 Laboratory supplies, apparatus, etc. .... 573 74 Photographic work, $153.12; printing, $26.27 . . 179 39 Stationery, books, office supplies and equipment . . 216 42 6,890 92 Institutions (see tabulation following this detail): Expenses ...... $6,988,461 80 Specials ...... 1,187,242 66 8,175,704 46

Total expenses $8,307,276 81 42 P.D. 140. D epartment of M ental D iseases M ental D isease I nstitutions —• T abulation,

Boston Fox- Belcher­ Psycho­ Boston Danvers borough Gardner town State pathic State State State State School. Hospital. Hospital. Hospital. Hospital. Colony.

R e c e ip t s . Reimbursement for services: Private patients .... §500 00 §8,519 91 §30,829 43 §56,326 94 §4,926 11 §3,907 90 From cities and towns 42 43 3,246 00 72,232 29 67,431 09 12,178 26 5,013 65 Sales ...... 108 57 200 65 1,100 41 1,394 14 1,332 94 5,245 23 Rents ...... 50 00 1,350 00 130 00 179 00 Interest on bank balances . 427 89 300 82 783 63 496 61 374 67 290 01 Miscellaneous...... 12 00 232 38 214 97 193 05 108 07 28 49 Total (§724,569.23) .... §1,140 89 §13,849, 76 §105,160 73 §125,971 83 §19,099 05 §14,485 28

E x p e n s e s . Personal services...... §91,582 66 §126,601 64 §312,432 13 §249,808 35 §132,701 13 §141,206 01 Clothing and materials 12,962 29 754 51 36,219 19 13,889 53 10,069 39 10,970 48 F o o d ...... 32,045 50 31,663 65 185,403 94 109,314 55 39,918 43 45,683 54 Furnishings and household supplies . 11,608 73 7,004 71 47,586 33 34,768 70 15,816 00 17,530 94 F a r m ...... 22,659 87 6,292 86 20,458 29 14,138 99 29,896 46 Garage, stable and grounds 4,910 17 110 67 9,545 77 3,630 70 8,581 98 4,841 26 Heat, light and power .... 28,552 14 9,771 38 79,180 53 113,570 40 47,792 41 31,019 58 Medical and general care 7,679 13 17,440 84 25,122 63 30,316 49 9,978 61 13,290 82 Religious instruction .... 170 00 930 00 2,050 00 1,721 47 1,603 71 1,415 50 Repairs, ordinary .... 7,916 81 4,852 23 18,490 15 18,462 51 5,474 12 14,364 12 Repairs and renewals .... 2,389 16 3,382 65 22,569 42 11,478 89 19,448 43 5,756 05 Travel, office and other expenses 4,151 50 6,647 13 8,104 52 6,097 08 4,091 31 4,252 84 Total (§6,988,461.80) $226,627 96 §209,159 41 §752,997 47 §613,516 96 §309,614 51 §320,227 60 Specials (see below). Total ($1,187,242.66, including Norfolk State Hospital §600) .... 443,026 60 _ 42,136 43 57,490 04 233,009 13 118,621 66 Total, Specials and Expenses §669,654 56 §209,159 41 §795,133 90 §671,007 00 §542,623 64 5438,84 9 26

Detail of Belchertown State School (Total, §443,026.60). Additional boiler .... §4,895 90 Tunnels, conduit and roads . §8,124 48 Electric service lines 5,446 05 Water and sewerage system . 54,823 67 New walks ..... 688 30 Purchase of land, plans, etc. . 1,886 76 Remodeling and furnishing cottages 469 11 Custodial building No. 2 . 29,989 17 Repairs to gutter and pipes 2,427 20 Dormitory (1921) . 31,855 67 Service line, conduit and tunnel 21,636 27 Employees’ cottages . 4,530 53 Furnishings and equipment 48,485 23 Custodial building . . 31,094 70 Dairy barn ..... 17,973 31 Dormitory for 105 inmates . 23,446 54 Employees’ dormitories . 22,570 72 Power house . 14,498 81 Purchase of certain land . 9,639 13 Tunnels and piping . . 3,144 90 Service building .... 15,816 75 Laundry building . 6,327 05 Spur track extension 144 70 Storehouse and bakery . 13,476 39 Superintendent’s house . 2,775 58 Water supply . . 1,538 16 Two dormitory buildings C and D 65,321 51 Boston State Hospital (Total, §42,136.43). Superintendent’s house . §5,279 47 Laundry building §10,365 00 Addition to bakery 4,323 18 Sewer lines 242 55 Addition to refrigerating room 15,262 58 Male infirmary . 2,296 51 Veranda, C building 1,237 80 Dining room, west group 897 35 Veranda, G building 772 07 Home for ninety nurses . 1,459 92

Danvers State Hospital (Total, §57,490.04). Sheds in salvage yard .... §877 34 I Power plant . §25,658 54 Changes in electrical, refrigerating and lighting p l a n t s ...... 30,954 16 I Foxborough State Hospital (Total, §233,009.13). Administration building . §19 60 Sewage filter beds §40 10 Ward buildings, furnishings 15,355 04 Barn .... 7,424 63 Engine room, equipment 7,319 83 Renovation of Ward E 2,681 03 Furnishings for new building 2,654 22 Male infirmary . 74,640 64 Two male wards 122,874 04 Gardner State Colony (Total, §118,621.66). Alterations in domestic building . . $33,029 82 I Laundry building . §8,666 54 Hospital b uilding...... 62,752 64 | Water supply extension 14,172 66 Part II. 43 (Detail No. 17) — Concluded. showing D eta il of R eceipts and E x pen se s.

Massachu­ North­ West- Grafton setts Schoo Medfield Monson Taunton Worcester Wrentham State for the State State ampton State borough State State Hospital. Feeble­ Hospital. Hospital. State Hospital. State Hospital. School. minded. Hospital. Hospital.

$1,825 00 $9,437 00 $2,775 85 $9,228 30 $51,457 94 S23.799 47 $83,471 73 $32,548 99 $855 73 10,404 13 6,015 42 24,896 68 7,979 72 27,398 27 35,676 76 35,162 07 47,184 02 2,038 66 3,612 59 2,805 15 3,269 79 1,785 03 1,126 32 1,252 71 3,773 18 1,184 28 1,035 81 1,244 95 20S 00 766 00 297 08 82 00 1,365 00 96 00 611 30 494 24 446 97 294 61 522 55 533 33 386 11 1,221 10 360 32 177 66 153 47 194 83 120 17 85 45 1,143 67 125 00 212 84 1,718 44 $17,875 63 $18,905 28 $31,792 12 $19,407 83 $81,356 53 $62,703 02 $123,000 09 $83,716 23 $6,104 96

$228,980 50 $234,982 77 $244,794 24 $169,912 22 $139,855 57 $212,064 48 $216,051 92 $315,867 80 $172,844 25 19,653 49 27,267 00 25,846 46 10,441 34 7,658 76 18,527 58 15,549 90 17,674 98 23,981 11 94,508 07 103,053 74 114,959 06 65,301 19 66,633 16 89,085 82 104,576 64 135,145 61 99,699 50 27,536 49 33,037 98 31,456 08 24,227 67 23,141 58 31,620 95 29,423 87 39,652 25 25,580 58 27,798 29 39,473 05 25,387 11 17,265 05 17,944 73 20,971 74 18,474 31 27,329 57 20,562 88 4,493 49 8,359 02 7,528 60 4,195 67 3,643 16 7,778 25 6,604 66 5,266 34 6,602 73 60,215 46 36,173 IS 70,240 05 47,348 48 36,433 36 47,710 82 81,992 23 95,485 01 65,257 07 10,511 96 18,252 70 10,590 50 7,690 17 10,685 83 18,584 83 13,593 98 31,515 81 9,452 38 1,380 00 1,990 00 2,010 00 1,525 92 1,230 00 1,620 00 1,362 00 1,840 00 1,200 00 19,186 04 18,559 81 23,639 69 13,645 24 13,470 48 15,373 94 17,273 57 22,332 91 19,983 67 15,113 14 11,312 11 16,156 48 6,479 70 16,701 33 17,178 99 17,263 18 17,344 13 17,471 95 4,330 08 9,431 63 7,215 68 4,608 27 5,702 83 6,500 15 8,437 93 8,029 87 7,410 09 $513,707 01 $541,892 99 $579,823 95 $372,640 92 $343,100 79 $487,017 55 $530,604 19 S717,484 28 $470,046 21

50,761 81 80,893 02 48,730 77 9,487 56 95 50 13,533 76 24,822 57 12,534 97 51,498 84 $564,468 82 $622,786 01 $628,554 72 $382,128 48 $343,196 29 $500,551 31 $555,426 76 $730,019 25 $521,545 05

Specials. Grafton State Hospital (Total, S50.761.81). Certain barns . . $9,851 66 I Cow barn . . . . $2,394 59 Water system . 11.S07 00 Additional fire protection 480 05 Steward’s cottage . 1,764 61 I Additional water supply . 24,463 90 Massachusetts School for the Feeble-Minded (Total, SS0,893.02). House at Templeton Colony . . . S3,434 52 I Employees’ quarters S105 95 Heating and power station . . . 71,212 38 | Officers’ cottages 6,140 17 Medfield State Hospital (Total, S48,730.77). Kitchen and dining room unit . . $42,946 13 I Bathroom equipment .... S437 50 Land and buildings...... 2,800 00 | Repairing and enlarging sewage filter beds 2,547 14 Monson State Hospital (Total, S9,487.56). Ice house ...... S586 27 I Farm cottage...... S3,043 12 Three cottages...... 4,814 04 | Purchase of cottage...... 1,044 13 Norfolk State Hospital (Total, S600). Purchase of certain land $600 00 Northampton State Hospital (Total, $95.50). Two ward buildings...... S95 50 Taunton State Hospital (Total, $13,533.76). Coal trestle extension and coal pocket . $4,843 16 | Mill River D a m ...... $8,690 60 Westborough State Hospital (Total, $24,822.57). Dining room $24,822 57 Worcester State Hospital (Total, $12,534.97). Alterations in heating s h a f t ...... $12,534 97 Wrentham State School (Total, $51,498.84). Sewer beds ...... $1,10136 | Barn...... $10,41876 Boys’ industrial building . . . 16,481 50 Cold storage p la n t...... 612 00 Assembly h a ll...... 19,395 55 | Girls’ industrial building . . . 3,489 67 44 P.D. 140. DEPARTMENT OF CORRECTION (Detail No. 18).

R e c e ip t s . Ordinary Revenue (Total, $63,272.55). Reimbursement for services — for labor of prisoners at various institutions (G. L. chap. 127, sect. 82) . . . . . • $7,351 00 Receipts from correctional institutions (see tabulation following this detail) . 55,921 55 Special Revenue. Sales (manufactured articles and farm products) — institu­ tion industries funds — see tabulation following this de­ tail ...... $969,546 65 Transfer from Ordinary Revenue of amount reverted in error in 1922, Prison Camp and Hospital Industries — see Detail No. 31 ...... 26,961 12 $996,507 77 Less amount of surplus receipts transferred to Ordinary Revenue (G. L. chap. 127, sect. 71)— see detail No. 26 ...... 300,000 00 ------696,507 77 Total receipts ...... $759,780 32 Administration .... $7,351 00 Institutions .... 752,429 32 $759,780 32

E x p e n s e s . Commissioner’s salary, Sanford Bates ...... $6,000 00 Personal services (deputy commissioners, $7,491.93; members, Board of Parole, $5,500; parole officers, $24,457.55; clerks, etc. $16,460.20) . 53,909 68 Travel (officers and employees) ...... 8,833 55 Expenses : Postage, $622.99; telephone and telegrams, $547.89 . $1,170 88 Printing (including 1,500 copies annual report, $925.23) . 2,293 97 Stationery, books, office supplies and equipment . . 1,165 71 Other expenses ...... 34514 4,975 70 Removal of prisoners to and from State and County prisons (travel and miscellaneous expenses) ...... 6,971 43 Employment of prisoners (services of guards, $5,310.08; other expenses, $ 1 0 4 .7 9 )...... 5,414 87 Relief of prisoners’ dependents (cash payments, $73; clothing, house furnish­ ings, etc. $86.74; travel, $168.55; other expenses, $66.56) 394 85 Assistance to discharged prisoners: Massachusetts Reformatory — board, $1,943.90; clothing, $1,045.89; transportation, $737.50 .... $3,727 29 Prison Camp and Hospital — board, $1,068.80; clothing, $114.19; transportation, $612.69 .... 1,795 68 Reformatory for Women — board, $185.75; clothing, $775.64; transportation, $292.71 .... 1,254 10 State Farm — board, $2,220; clothing, $50.97; trans­ portation, $1,044.19 ...... 3,315 16 State Prison — board, $700.75; clothing, $136.39; trans­ portation, $26.19 ...... 863 33 10,955 56 Prison Congress — services (reporter, clerks, etc.), S420; badges and signs, $249.15; travel, $134.79; other expenses, $180.48 984 42 Institutions (see tabulation following this detail): Expenses ...... $1,284,061 73 Specials ...... 23,277 49 Industries ...... 786,132 81 2,093,472 03

Total expenses . $2,191,912 09 Part II. 45 D epartment of C orrection (Detail Mo. 18) Concluded. D epartment of C orrection — I nstitutions. Tabulation, showing Detail of Receipts and Expenses.

Massachu­ Reforma­ Prison State State setts Re­ tory for Camp and formatory. Women. Hospital. Farm. Prison.

Receipts. Ordinary Revenue. Reimbursement for services: Cities and towns .... --- $12,937 45 - $886 25 --- - 13,138 63 $3,839 65 $38 27 6,405 19 $7,957 24 4,980 00 1,224 00 - 180 00 2,609 57 100 13 322 02 54 41 357 52 410 63 Miscellaneous...... 29 15 18 24 7 17 415 32 10 71 Total ($55,921.55) .... $19,134 16 $5,403 91 $99 85 $20,295 48 $10,988 15 Special Revenue — Industries. Sales — manufactured articles $251,935 88 $139,341 57 - - $556,792 05 Less amounts transferred to Ordinary Revenue (300,000) .... 70,000 00 30,000 00 -- 200,000 00 Sales — farm products .... - - $21,477 15 - - Plus amount transferred from Ordi- nary Revenue...... - - 26,961 12 -- Total ($696,507.77) see Statement VI $181,935 88 $109,341 57 $48,438 27 - $356,792 05 Total, Receipts ($752,429.32) . $201,070 04 $114,745 48 $48,538 12 $20,295 48 $367,780 20 Expenses. Personal services...... $178,967 87 $83,066 92 $26,950 90 $158,894 48 $139,686 52 Clothing and materials .... 18,019 74 2,691 28 3,732 27 25,139 16 21,071 17 F o o d ...... 18,293 01 11,044 94 10,668 90 82,656 16 58,248 17 Furnishings and household supplies 8,254 47 4,286 36 3,006 65 14,997 52 9,908 86 F a r m ...... 20,304 83 13,169 24 7,888 22 32,146 75 - Garage, stable and grounds . 2,303 75 385 91 1,932 45 1,287 86 1,340 39 Heat, light and power .... 43,219 18 20,410 23 8,209 84 71,527 42 22,362 21 Medical and general care 10,857 07 6,906 95 2,293 24 15,492 22 12,722 02 Religious instruction .... 5,050 00 1,190 00 840 00 2,240 00 5,400 00 Repairs, ordinarv ..... 13,437 42 11,334 08 2,607 25 12,803 54 10,362 24 Repairs and renewals .... 8,693 53 - 1,556 43 7,788 42 3,742 95 Travel, office and other expenses . 5,605 02 3,973 10 1,338 18 4,926 33 6,228 11 Sewage disposal...... - 600 00 -- - Total ($1,284,061.73) $333,005 89 $159,059 01 $71,024 33 $429,899 86 $291,072 64

S p e c ia l s . Remodeling buildings .... - $18,572 78 --_ Electric wiring ..... _ 1,262 27 - - _ Changes in piping...... - 3,442 44 -- - Total ($23,277.49) .... - $23,277 49 ---

I n d u s t r ie s . Services (foremen, instructors, clerks, selling agent, etc.) .... $45,804 00 $10,733 61 - _ $37,196 47 Heat, light and power .... 11,101 60 2,652 65 $261 17 - 7,543 49 Materials for manufacture 122,842 77 87,886 97 - _ 351,838 28 Tools, machinery and implements 23,669 41 1,028 76 6,726 46 - 25,253 93 Administrative and other expenses 6,859 98 2,879 07 19,798 251 - 22,055 94 Total (8786,132.81) .... $210,277 762 $105,181 062 $26,785 882 $443,888 112 To tab Expenses, Specials and In- d u s t r i e s ...... $543,283 65 $287,517 56 $97,810 21 $429,899 86 $734,960 75

1 Livestock, $7,986.29; care and maintenance of livestock, $10,097.39. 2 Paid from special revenue (see Statement VI). 46 P.D. 140. DEPAETMENT OF PUBLIC WELFAEE (Detail No. 19).

R e c e ip t s . Fines and penalties — failure of cities and towns to make returns (G. L chap. 117, sect. 35) ...... $973 00 Reimbursement for services (support of indigent and neglected children S93,006.87: support of pauper infants, $22,568.85) .... 115,575 72 Sales — homesteads (G. L. chap. 121, sect. 25), $4,144.99; wood, S15 clothing to paroled boys, $1,296.16 ...... 5,456 15 Receipts from institutions (see tabulation following this detail) 132,464 33 Total receipts ...... $254,469 20

E x p e n s e s . Administration (Total, $33,112.50). Commissioner’s salary, Richard K. Conant ...... $5,500 00 Personal services (inspectors, clerks, stenographers, etc.) .... 22,466 04 Contingent: Services of agent, Lowell housing experiment . . . $500 00 Postage, $414.05; telephone and telegrams, $69.21 . . 483 26 Printing (including annual report, $939.65) . . . 1,482 27 Stationery, books, office supplies and equipment . . 882 77 Travel, $1,727.03; other expenses, $71.13 . . . 1,798 16 5,146 46 Division of Aid and Relief (Total, $2,661,378.80). Personal services (director, $4,250; visitors, clerks, etc., $93,293.39) 97,543 39 Expenses: Postage, $536.21; telephone and telegrams, $694.86 . $1,231 07 P r i n t i n g ...... 378 66 Stationery, books, office supplies and equipment . . 2,487 68 Travel, $16,402.77; other expenses (assistance, $308.58), $434.81 ...... 16,837 58 20,934 99 Transportation of paupers (carriage hire and express, $1,279.95; clothing, $933.40; fares, meals, etc., $6,986.48; other expenses, $597.20) 9,797 03 Reimbursement of cities and towns: Aiding mothers with dependent children ...... 899,999 43 Burial of paupers, $4,498.96; support of paupers, $84,999.13 . 89,498 09 Contagious diseases, $119,999.16; temporary aid, $449,986.29 . 569,985 45 State Infirmary (see tabulation following this detail): Expenses, $816,165.96; specials, $157,454.46 ...... 973,620 42 Division of Child Guardianship (Total, $1,399,104.26). Personal services (director, $4,500; visitors, clerk, etc., $135,474.53) 139,974 53 Expenses (bags, $545.30; office furniture, $205.55; postage, SI,,369.26• telephone and telegrams, $600.85; printing, $515.18; stationery, office supplies and equipment, $2,262.25) ...... 5,498 39 Tuition of children (including transportation to schools), payments to cities and towns ...... 196,449 66 Indigent and neglected children: Assistance, $2,206.41; caretaker, Robbins Farm, $420 $2 696 41 Board, $532,654.72; clothing, $133,516.22 . . . 666’l70 94 Express, $827.21; advertising, $306.92 .... l|l3 4 13 Glasses, hair cuts, etc., $1,703.38; nursing and extra care $1,181.32 ...... ’ 2,884 70 Medical and hospital care, surgical supplies, etc. . . 47 035 74 Postage, $392.05; telephone and telegrams, $1,415.46 1 807 51 Travel (wards, $9,186.77; visitors. $34,471.45) 43’658 22 Trunks, bags, etc., $810.90; other expenses, $503.87 ) 1’314 77 Wellesley Temporary Home (salaries and wages, $2,864.05; maintenance expenses, $6,273.88; rent, $1,300; trans­ portation and other expenses, $618.78) . . H 056 71 777,689 13 Support of pauper infants: Assistance, $554.34; board, $59,216.56; clothing, $9,666.85 $69,437 75 Medical and hospital care, etc., $8,575.49; nursery ex­ penses, $2,786.31 ..... 11,361 80 Travel (visitors), $3,253.08; other expenses, $446.39 3,699 47 84,499 02 Massachusetts Hospital School (see tabulation following this detail): Expenses, $169,373.30; specials, $25,620.23 194,993 53 Part II. 47 D epartment op P ublic Welfare (Detail No. 19) — Continued. Division of Juvenile Training — Trustees of Massachusetts Training Schools (Total, S714,018.38). Personal services (executive secretary, 83,450; stenographic services, etc., 8 2 ,1 6 0 ) ...... $5,610 00 Expenses — printing (1,200 copies annual report), $282.71; rent of office, $859.99; stationery, postage and office supplies, $313.59; travel, $649.94; other expenses (telephone, $212.16), $321.49 . 2,427 72 Instruction in public schools (reimbursement of cities and towns for tuition and transportation of children boarded or bound out) .... 7,970 74 Boys’ parole department (total, $72,893.30): Personal services (superintendent, $2,700; visitors, clerks, etc., $26,433.74) 29,133 74 Expenses (postage, $713.38; printing, $304.32; rent of office, $860; sta­ tionery, office supplies and equipment, $871.61; telephone and tele­ grams, $349.71; travel, $15,051.78; other expenses, $194.86) 18,345 66 Boys boarded out from Lyman School (board, $12,419.14; clothing, $12,539.96; medical attendance, dentistry and hospital care, $454.80) 25,413 90 Girls’ parole department (total, $33,988.58): Personal services (superintendent, $2,340; visitors, clerks, etc., $20,069.84) 22,409 84 Expenses: Assistance to girls (board, $564.12; clothing, $743.30; medical attendance, dentistry, etc., $748.29; travel, $ 5 6 1 . 2 2 ) ...... $2,616 93 Postage, $290.07; telephone and telegrams, $1,186.61 . 1,476 68 Rent of office, $2,580; stationery, office supplies, etc., $730.63 ...... 3,310 63 Travel (visitors), $3,904.16; other expenses (printing, $37.66), $270.34 ...... 4,174 50 11,578 74 Institutions (see tabulation following this detail): Industrial School for Boys, expenses, $143,131.57; specials, $26,682.55 169,814 12 Industrial School for Girls, expenses, $136,617.64; specials, $3,524.41 140,142 05 Lyman School for Boys, expenses, $238,956.63; specials, $42,215.24 . 281,171 87 Total e x p e n s e s ...... $4,807,613 94

Department of P ublic Welfare —• Institutions. Tabulation, showing Detail of Receipts and Expenses.

State Massachu­ Industrial Industrial Lyman Infirmary. setts Hos­ School School School pital School. for Boys. for Girls. for Boys.

R e c e ip t s . Reimbursement for services: Private patients...... $44 00 $1,854 81 Cities and towns .... 70,495 38 51,357 83i S a l e s ...... 2,055 77 334 33 $894 65 $292 73 $682 24 Interest on bank balances 689 77 8 6 224 89 36 80 81 181 8 6 Miscellaneous...... 2,852 90 62 0 2 40 00 9 41 224 57 Total, ($132,464.33) .... $76,137 82 $53,833 88 $1 ,0 2 1 01 $382 95 $1,088 67 E x p e n s e s . Personal services...... $327,315 62 $84,928 73 $59,414 6 6 $57,207 8 6 $94,591 84 Clothing and materials .... 49,950 59 3,381 12 8,861 89 8,892 73 13,210 26 F o o d ...... 199,787 30 25,466 75 16,992 06 13,828 21 31,913 22 Furnishings and household supplies 41,344 02 5,977 72 6,447 66 8,478 95 F a r m ...... 34,093 25 9,165 92 10,498 78 11,998 53 11,724 26 15,900 68 Garage, stable and grounds . 9,590 26 4,483 8 6 2,359 02 1,342 40 1,813 15 Heat, light and power .... 77,631 89 20,027 72 18,206 69 19,440 83 38,174 44 Medical and general care 30,019 10 5,433 26 3,184 18 3,254 23 7,050 85 Religious instruction .... 2,087 26 1,550 00 1,633 33 1,312 85 2,381 47 Repairs, ordinary...... 35,793 18 4,079 70 5,779 62 6,777 6 6 8,147 42 Repairs and renewals .... 3,055 46 1,988 30 6,041 57 2,687 10 12,757 03 Travel, office and other expenses . 5,498 03 1,557 36 2,212 36 1,670 56 3,850 35 Total, ($1,504,245.10) $816,165 96 $169,373 30 $143,131 57 $136,617 64 $238,956 63 S pe c ia l s (see next page). Total, ($255,496.89) .... $157,454 46 $25,620 23 $26,682 55 $3,524 41 $42,215 24 Total, Expenses and Specials . $973,620 42 $,194,993 53 $169,814 12 $140,142 05 $281,171 87

1 Includes reimbursement from Department of Public Welfare for care of state minor wards, $19 527 80 48 P.D. 140. D epartment of P ublic W elfare (Detail No. 19) — Concluded. Specials.

State Infirmary. Industrial School for Boys. H o s p it a l...... $130,834 13 Hay and horse barn .... $5,082 83 Employees’ quarters .... 23,386 16 Relocating cottage No. 4 2,588 81 Waiting r o o m ...... 3,234 17 Infirmary and Hospital 19,010 91 $157,454 46 $26,682 55 Massachusetts Hospital School Industrial School for Girls. Employees’ home ..... $6,075 78 Heating systems for cottages S3,524 41 Legal services ..... Power and laundry buildings 17,065 65 Lyman School for Boys. Building for state minor wards . 1,963 92 Kitchen and storehouse $42,215 24 $25,620 23 "

DEPARTMENT OF PUBLIC HEALTH (Detail No. 20).

R e c e ip t s . Fines and penalties (G. L. chap. 94, sect. 63), — illegal sale of dairy products, $110; violation of health rules, $35 ...... S145 00 Licenses — cold storage and warehouse (G. L. chap. 94, sect. 66), $660; dis­ pensary (G. L. chap. Ill, sect. 53), $65 ...... 725 00 Fees — examiners of plumbers (G. L. chap. 142, sect. 5) 4,139 50 Reimbursement for services — from United States, partial reimbursement on account of expenses of Division of Communicable Diseases, (control of venereal diseases, $4,835.82; manufacture of arsphenamine, $1,086.08) 5,921 90 Sales — branding outfits (G. L. chap. 94, sect. 127), $5.76; biological prod­ ucts, $299.20 ...... 304 96 Receipts from institutions (see tabulation following this detail) 192,409 19 Total receipts ...... $203,645 55

E x p e n s e s . Administration (Total, $26,520.91). Commissioner’s salary, Eugene R. Kelley ...... $7,500 00 Personal services (health council, compensated when in conference, $1,080; clerks, stenographers, etc., $10,201.16; laborers, $847.93) 12,129 09 Expenses: Postage, $1,422.15; telephone and telegrams, $759.72 . $2 181 87 Printing ...... 2,041 50 stationery, books, office supplies and equipment . . 1,019 17 Travel, $1,281.82; other expenses, S367.46 . . 1,649 28 6,891 82 Division of Hygiene (Total, $79,556.21). Personal services (director, $4,150; assistant director, health instructors, etc., $10,836.23; clerks, stenographers, etc., $6,594.63) 21,580 86 Expenses: Books, medical journals, clippings, etc. . . . . $851 14 Exhibits and lectures (films, posters, pathescope supplies, etc.) ...... 2,460 52 Express, $907.28; postage, $964.10 1,871 38 Harvard University Cancer Commission, free diagnosis service ...... 2,500 00 Printing (31,000 copies Commonhealth bulletins, $1,046.63) 3,559 10 Stationery, office supplies and equipment 718 67 Travel, $4,252.72; other expenses, $386.25 4,638 97 16,599 78 Welfare of mothers and children (total, $41,375.57): Personal services (physicians and nurses, $16,530.17- assistant editor, clerks, stenographers, etc., $11,395.35) Expenses; 27,925 52 Exhibits, expenses (models, posters, signs, etc.) $1,010 42 Postage, $1,433.56; printing, $2,979.67 . .’ 4,413 23 Stationery, office supplies and equipment . 1,043 28 Travel, $6,522.23; other expenses, $460.89 . 6,983 12 13,450 05 Piirt IT 49 D e pa r t m e n t op P u b l ic H e a lt h (Detail No. 20) Continued. Division of Communicable Diseases (Total, $210,117.66). Administration (total, $77,302.22): • ,,,,,» , , Personal services (director, $4,500; district health officers, $25,710; lab­ oratory assistants, etc., $9,721.78; nursing assistants, $11,112.50; clerks, stenographers, etc., $5,982; laborers, $709.53) $57,735 81 Expenses: ,. , Laboratory apparatus, supplies and expenses $3,220 37 Postage, $1,041.85; printing, $806.92; telephone, etc., $407.54 ...... 2,256 31 Rent, light and care (district offices) . . . 1,341 18 Stationery, mailing cases, posters, office supplies, etc. . 953 24 Travel, $11,215.74; other expenses, $579.57 11,795 31 19,566 41 Antitoxin and vaccine lymph (total, $65,231.24); Personal services (director of biologic laboratories, $4,650; assistant director, laboratory assistants, etc., $18,920.87; stenographer, $1,230; laborers, $10,428.64) ...... 35,229 51 Exnenses! Animals, $1,519.91; food for animals, $4,408.41 . . $5,928 32 Express, etc., $374.15; postage, $114.50; telephone, etc., $217.67 706 32 Fuel, light, water and ice . . . ■ • • ■ 1,957 67 Laboratory apparatus, supplies and equipment . . 11,321 79 Printing, $859.70; lithographing, $51.97 . . . 911 67 Rent of laboratory and stable, $4,000; repairs, etc., $1,790.67 5.790 67 Stable supplies and equipment ..... 603 02 Stationery, mailing cases, office supplies and equipment 1,789 96 Travel, $415.35; other expenses, $576.96 . . . 992 31 30,001 73 Wassermann laboratory (total, $16,294.48) : . Personal services (assistant director of biologic laboratories, laboratory and clerical assistants, labor, etc.) ...... 10,663 15 Expenses: ______Animals, SI,832.47; food for animals, $534.51 . . $2,366 98 Laboratory equipment, repairs, etc. .... 1,033 47 Postage, $437.89; printing, $481.91; telephone, etc., $219.64 1.139 44 Stationery, mailing cases, office supplies and equipment 732 60 Other expenses ...■•■• 358 84 5,631 33 Manufacture of arsphenamine (total, $16,781.22): Personal services (chemists, laboratory assistants, etc.) . 8,722 09 Expenses; Services, consulting pharmacologist .... $760 92 Laboratory (fuel, light and water, $745.80; supplies and equipment, $3,025.95; rent, $1,440; repairs, etc., $ 7 5 1 . 7 1 ) ...... 5,963 46 Mailing cases and boxes ...... 460 50 Travel, telephone and express . . . . . 336 35 Other expenses (printing, $39.44) . . . . 537 90 8,059 13 Control of venereal diseases (total, $34,508.50): Personal services (social workers, investigators, epidemiologist, etc., $10,501.62; clerks, stenographers, etc., $2,727.74) . . . . 13,229 36 Expenses i Books, charts, etc., $594.90; medical supplies, $1,280.83 $1,875 73 Subsidies to cities and towns (state-approved clinics, 15) 14,499 99 Travel, S4,348.05; other expenses (printing, $100.96), $555.37 ...... 4.903 42 21,279 14 Division of Food and Drugs (Total, $47,101.87). Personal services (director, $4,150; inspectors, chemists, laboratory assis­ tants, etc., $24,939.78; stenographers, $5,573.55) .... 34,663 33 Expenses: Laboratory supplies, equipment and expenses . . $2,361 35 Postage, $551; printing (500 copies report, 1921, $68.70), $313.55 ...... 864 55 Purchases for analysis and evidence . . _ . . 437 50 Stationery, mailing cases, office supplies and equipment . 685 22 Travel, $7,465.54; other expenses (stenographic report, $120.60), $624.38 ...... 8,089 92 12,438 54 50 Department of P ublic H ealth (Detail No. 20) — C o n tin u e l ' ^ ' 14°' Division of Water Supply and Sewage Disposal (Total, $84,569.93). Engineering division (total, $47,524.18) : Personal services (director, $6,000; engineers, assistants, etc., S23 262 68- clerks, stenographers, etc., 87,677.48) . . . Expenses : $36,940 16 Engineers’ instruments, supplies, blueprints, maps, etc. 8965 08 Reading and care of gauges, collection of water samples, etc...... 701 65 Stationery, books, office supplies and equipment . 1,317 02 Travel, $6,852.44; other expenses (printing, $294.42), 7,600 27 Laboratories (total, $37,025.75): 10,584 02 Personal services (director, $4,150 ; chemists, laboratory assistants, etc., $22,109.15; laborers, $833.85; clerks, etc., $2,400.97) Expenses: 29,493 97 Boiler and tank repairs, hardware, lumber, etc. . $468 54 Express, freight, etc., $1,747.26; fuel, light, etc’ $1,049.47 ...... 2,796 73 Laboratory supplies, equipment and expenses ' 3,008 14 Travel, postage, office supplies, telephone, etc. 549 57 Other expenses (printing, $240.07) 708 80 7,531 78 Claim (settlement for loss of rain coat) 20 00 State Examiners of Plumbers. Services (examiners and clerks), $3,658.67; printing, $105.26; stationery postage, telephone and office supplies, $257.61; travel, $840 49- other expenses, $166.54 ...... 5,028 50 Neponset River (Total, $9,039.54). Commission on apportionment (services of engineers and assistants, $1 555- 10 reP°rts of hearings, $1,487.04; travel and other expenses! $261.94) ...... 3,303 98 Restoration of rights of way (services of engineer, $470; William L. Miller Company, contract, bridge at Canton and Norwood, $3,028.20- travel and other expenses, $103.25) 3,601 45 Expert testimony (services of engineers and assistants, $1,624: travel $297.25; other expenses, $212.86) ’ 2,134 11 Division of Sanatoria (Total, $1,085,336.21). Personal services (director, $5,000; examiner of claims, clerks, stenographers etc., $9,285.85; supervising nurse, $889.68) 15,175 53 Expenses (postage, $199; printing, $345.09; stationery, office supplies and equipment, $424.35; travel, $2,013.78; other expenses, $349.28) 3,331 50 Subsidies to cities and towns^ (for maintaining tuberculosis hospitals) 178,795 07 Investigation of tuberculosis — services (health council members, $160- clerks, etc., $308.75), $468.75; travel and other expenses, $229 18 697 93 Institutions (see tabulation following this detail) • ®xPenfe s ...... $851,125 54 S p e c i a l s ...... 36,210 64 887,336 18 Total expenses . SI,547,270 83 Part II. 51 D epartment of P ublic H ealth (Detail No. 20) Concluded. D epartment of P ublic H ealth — I nstitutions. Tabulation, showing Detail of Receipts and Expenses.

North Lakeville Reading Rutland Westfield Penikese State State State State Hospital. Sanatorium. Sanatorium. Sanatorium. Sanatorium.

R e c e ip t s . Reimbursement for services: S3,084 18 $7,732 46 S19.542 27 S3,207 28 - Cities and towns .... 26,698 42 21,929 64 60,906 341 40,412 84 - 1,187 92 369 71 3,295 01 2,827 71 $150 00 Interest on bank balances 160 59 175 95 370 68 116 78 - Miscellaneous...... 21 32 77 23 121 86 21 00 - Total, ($192,409.19) .... $31,152 43 $30,284 99 $84,236 16 $46,585 61 $150 00

E x p e n s e s . Personal services...... $94,961 70 $71,562 75 $135,333 71 $89,462 60 SI,200 00 Clothing and materials .... - 56 52 198 14 1,144 83 - F o o d ...... 25,599 71 41,020 89 74,810 46 33,072 14 - Furnishings and household supplies 7,097 75 5,100 99 10,247 39 11,332 75 - F a r m ...... 26,099 37 4,789 23 12,120 70 14,561 56 - Garage, stable and grounds . 4,149 22 1,454 23 2,959 53 2,931 94 - Heat, light and power .... 26,092 34 10,506 28 28,423 74 18,803 81 - Medical and general care 4,697 74 3,244 64 9,253 51 " 3,341 99 - Religious instruction .... 1,255 00 1,600 00 1,777 50 1,219 60 - Repairs, ordinary ..... 6,947 71 2,953 24 9,395 30 9,787 57 17 98 Repairs and renewals .... 1,492 58 3,646 49 7,006 95 18,013 15 - Travel, office and other expenses . 2,400 78 1,809 96 3,134 09 3,035 48 - Total, ($851,125.54) .... $200,793 90 $147,745 22 $294,661 02 $206,707 42 $1,217 98

S p e c ia l s . Additional fire protection $4,210 54 - -- - Additional water supply 5,872 71 - - -- Addition to chapel and laboratory 86 56 -- -_ Engine and generator .... - $1,487 67 - - - Locker rooms and pavilion . - 6,727 27 -- - Employees’ building .... - - $17,825 89 - - Total, ($36,210.64) .... $10,169 81 $8,214 94 $17,825 89 -- Total, Expenses and Specials . $210,963 71 $155,960 16 $312,486 91 $206,707 42 $1,217 98

1 Includes reimbursement from United States for care of veterans, $16,006.17; and reimbursement from Department of Public Welfare for care of state minor wards, $469.72.

DEPARTMENT OF PUBLIC SAFETY (Detail No. 21).

R e c e ip t s . Ordinary Revenue (Total, $104,957.86). Licenses — elevator operators (G. L. chap. 143, sect. 68), $4.50; private detectives (G. L. chap. 147, sect. 26), $5,000; boxing (G. L. chap. 147, sects. 35-37), $23,070.98; entertainments on the Lord’s Day (G. L. chap. 136, sect. 4), $13,457 ...... $41,532 48 Fees — boiler and tank inspection (G. L. chap. 146, sects. 22-40), $22,485; engineers and firemen (G. L. chap. 146, sect. 57), $4,335; hoisting machine operators (G. L. chap. 146, sect. 57), $126; moving picture machine oper­ ators (G. L. chap. 143, sects. 75-80, 85), $4,315.90; witness, $54.50 . . 31,316 40 Reimbursement for services — transfer from State Boxing Commission Fund for expenses of Boxing Commission (G. L. chap. 147, sect. 47), $16,498.12; expenses of obtaining certain evidence, $40.30 ..... 16,538 42 Sales — record books (Acts 1922, chap. 485, sect. 3), $1,055.83; confiscated liquors (G. L. chap. 138, sect. 69; Acts 1923, chap. 329), $14,467.23; hay and junk, $40 ...... 15,563 06 Miscellaneous (amount received to replace lost equipment) . . . 7 50 Special Revenue (see Statement VI). Special assessments — cities and towns in Metropolitan Fire Prevention District (G. L. chap. 148, sect. 2 9 ) ...... 23,962 61

Total receipts $128,920 47 52 P.D. 140, D epartment of P ublic Safety (Detail No. 21) — Continued. E x p e n s e s . Administration (Total, S64.021.57). Commissioner’s salary, Alfred F. Foote ..... $5,500 00 Personal services (secretary, clerks, stenographers, storekeeper, etc.) 28,363 57 Expenses : Services and expenses (investigators, etc.) . S530 65 Automobiles, $1,562; repairs, supplies, etc., $3,667.83 . 5,229 83 Diving for sunken ship (contract) .... 500 00 Express, trucking, etc., $885.15; postage, $960.39 . . 1.845 54 Inspectors’ supplies, apparatus and instruments (brass tags, $850) ...... 1,577 93 Motion picture machine and equipment 704 16 Office furniture, etc., $339.61; photographs, etc., $245.84 585 45 Purchases for evidence . . 421 16 Printing (including 1,000 copies annual report, $556.88) . 3,795 70 Repairs to engines, boiler, pumps, etc. .... 664 91 Stationery, books, office supplies and equipment . . 4,008 16 Telephone and telegrams, $1,487.15; travel, $475.79 . 1,962 94 Other expenses (portable building, $169.42) . 613 41 Branch offices (postage, $381 ; rent, light and care, $5,225.82; telephone and telegrams, $1,726.44; other expenses, $384.90) ...... 7,718 16 30,158 00 Division of State Police (Total, $110,891.73) Personal services (captain, $3,000; detectives, $42,670; inspectors, $26,580) 72,250 00 Travel ...... 24,107 61 Regulation of explosives — services (analyst of explosives), $3,000; rent of laboratory, $720; travel, $907.01; other expenses, $200.58 4,827 59 Police steamer “ Lotis”, expenses: Pay rolls (engineer and crew) ..... $2,417 49 Plans and specifications for police boat .... 600 00 Engine and propeller, $610; ice-breaker, $189.12 . . 799 12 Galley supplies and furnishings, $1,394.45; repairs, etc., $ 2 , 1 1 6 . 6 2 ...... 3,511 07 Groceries, provisions and fuel ..... 1,793 65 Other expenses (uniforms, etc., $494.75) . . . 585 20 9,706 53 Division of Inspection (Total, $141,024.97). Chief of inspections (and director of division), John H. Plunkett 3,616 67 Building department (total, $58,606.04) : Personal services (building inspectors) ...... 46,880 18 Travel ...... 11,725 86 Boiler department (total, $78,802.26) : Personal services (boiler inspectors) ...... 62,140 00 Travel . . . . . 15,830 29 Apparatus (inspectors’ tools, apparatus and supplies, $620.75; installing piping and boiler, $136.54; other expenses, $74.68) . . . . 831 97 Board of Boiler Rules (Total, $1,456.34). Compensation of members (4 at $250) ...... 1,000 00 Expenses (delegates to meetings, $109.76; postage, $50; printing, $296.58) . 456 34 Board of Elevator Regulations (Total, $455.52). Personal services (stenographic) ...... 279 99 Expenses (postage, stationery and office supplies, $73.29; travel, $102.24) 175 53 Division of Fire Prevention (Total, $23,801.94).1 State fire marshal (and director of division), George C. Neal 3,616 67 Personal services (engineer and inspectors, $7,800; clerks, etc., $8,400) 16,200 00 Expenses: Maps and photographs, $448.35; printing, $683.75 . $1,132 10 Stationery, postage, office supplies and equipment . . 863 47 Telephone and telegrams, $204.84; travel, $1,313.28 . 1,518 12 Witness fees and expenses, $265.25; other expenses, $206.33 ...... 471 58 3,985 27

1 S23.761.34 paid from special revenue (see Statement VI), S40.60 to be paid in 1924. Part II. 53 D epartment of P ublic Safety (Detail No. 21) - ■ Concluded. Boxing Commissioner (Total, $16,498.12). Personal services — commissioners (2 at $2,500), $5,000; clerks, stenog­ raphers, etc., $5,490 ...... $10,490 00 Expenses — services (detectives and inspectors), $3,775; postage, $357.40; printing, $111.05; stationery, office supplies and equipment, $199.16; travel, $1,485.66; other expenses, $79.85 ...... 6,008 12 State Police Patrol (Total, $337,990.53). Personal services (captain, $2,500; lieutenants, sergeants and corporals, $36,382.79; patrolmen, $90,608.99; cooks, mechanics, etc., $8,875.36; stenographers, $4,685.56) ...... 143,052 70 Expenses: Services (physical examiners and first aid lecturers, S512; mess boys, etc., $3,085.33; veterinarians, $377; chauf­ feurs, etc., $301.56) ...... $4,275 89 Ammunition, firearms, etc...... 1,013 15 Automobiles and motorcycles, $19,913.63; repairs, etc. $18,758 . 38,671 63 Furniture and furnishings . . . . 5,443 52 Gasoline and oil, $12,061.86; groceries and provisions, $42,243.63 54,305 49 Hardware, electrical supplies, paint, lumber, etc. . 3,822 79 Horses, $2,000; feed of horses and stable rent, $9,538.66 11,538 66 Horseshoeing, harness and stable supplies . . 2,579 70 Laundry, $1,741.16; light and fuel, $7,873.02 . 9,614 18 Plumbing and heating supplies, $4,060.20; , jobbing, $287.95 ...... 4,348 15 Portable buildings, $10,968.80; rent of stations, $4,519.53 15,488 33 Postage, $639.60; printing, $597.34 . . . . 1,236 94 Stationery, books, office supplies and equipment . 1,663 73 Telephone and telegrams, $4,752.87; travel, $19,589.89 . 24,342 76 Uniforms, clothing, etc., $15,437.01; flags, $232.17 . 15,669 18 Other expenses (express, freight, etc., $360.47) . . 923 73 194,937 83

Total expenses $696,140 72

DEPARTMENT OF PUBLIC WORKS (Detail No. 22).

R e c e ip t s . Division of Highways — Ordinary Revenue (Total, $1,110,781.85). Special assessments: State highway construction (G. L. chap. 81, sect. 9; Acts 1921, chap. 112), sundry counties .... $584,241 01 State highway repairs (G. L. chap. 81, sect. 16) sundry cities and towns ...... 404,950 78 Hingham highway (Acts 1923, chap. 418, sect. 2), town of Hingham ...... 100,000 00 $1,089,191 79 Licenses — aircraft operation (G. L. chap. 90, sect. 42; Acts 1922, chap. 534), $430.50: billboards, etc. (G. L. chap. 93, sect. 29), $16,424.05 . 16,854 55 Reimbursement for services (construction of concrete wall along state high­ way in Dalton, $640.60; work at Commonwealth Pier, $900.06; moving house, $200.16; use of trucks, $104.38; use of lights, $113.55; repairing property, $586.44) ...... 2,545 19 Sales (blankets, $1,576; lumber, machinery, stone, etc., $424.22; blue prints, maps, etc., $150.10) ...... 2,150 32 Miscellaneous (specification deposits) ...... 40 00 Division of Highways — Special Revenue (Total, $9,731,972.87). (See Statement VI). Motor vehicle fees fund (Acts 1921, chap. 112, sect. 1): Fines and penalties (sundry courts, on account of fines, $356,766.54; settlement of claim, contract of Acushnet Construction Company, $3,350) .... $360,116 54 Licenses (registration of motor vehicles and licenses to operate) ...... 7,720,808 54 Fees — services of process (Acts 1923, chap. 431, sect. 2) 10 00 54 P.D. 140. D epartment of Public Works (Detail No. 22) — C ontinued . Motor vehicle fees fund — Con. Reimbursement for services — County of Berkshire, S6.214.36; County of Hampshire, S6.018.63 (Acts 1920, chap. 566) ...... S12.232 99 Miscellaneous — transfer from Metropolitan Parks Main­ tenance Fund (Acts 1922, chap. 501 ; 1923, chap. 481) 50,000 00 $8,143,168 07 Highway improvement fund (G. L. chap. 81, sect. 10): Gifts and grants (contributions from sundry counties, cities, towns and individuals toward improvement of certain highways) . 106,187 85 Highway trust, United States grant (G. L. chap. 81, sect. 30): Gifts and grants (contribution from the United States on account of sundry projects in conjunction with the Commonwealth) . 1,270,763 60 Western Massachusetts highway construction (Acts 1915, chap. 221; 1920, chap. 572) : Special assessments (on account of construction of certain highways in five western counties) . . . 24,910 83 Hingham highway construction (G. A. 1916, chap. 213; Acts 1923, chap. 418) : Miscellaneous — transfer receipt from ordinary revenue (see Detail 31) 186,942 52 Division of Waterways — Ordinary Revenue (Total, $77,744.11). Special assessments — construction of breakwater at Pemberton Point in town of Hull (Acts 1923, chap. 440, sect. 1) ...... 60,000 00 Fees (certified copies of documents) ...... 99 00 Sales — Massachusetts atlas sheets (Res. 1909, chap. 26), $676.21; plans, etc., $5.20 ...... 681 41 Rents — New Bedford pier (Acts 1914, chap. 693, sect. 4), $14,625; province lands (G. L. chap. 91, sect. 25), $182.70 ...... 14,807 70 Gifts and grants (contribution from N. Y., N. H. & H. R.R. Co. toward ex­ penses of paving and regulating B street extension) .... 2,000 00 Miscellaneous (specification deposits) ...... 156 00 Division of Waterways — Special Revenue (Total, $485,744.59). (See Statement VI). Port of Boston (G. L. chap. 91, sects. 6, 21 and 52): Licenses (for dumping dredged material at receiving basins, $8,258.74; for use of Commonwealth tide lands and displacement of tide water, $15,508.93) $23,767 67 Reimbursement for services (inspection on account of dumping dredged material, Boston Harbor, $4,910.88; sundry, $38,78) ...... 4,949 66 Sales (land and property at South Boston, $54,325.38; maps, $18.50) ...... 54,343 88 Rents (leases and permits, $93,746.81; Commonwealth Pier No. 5, $174,110.22; Commonwealth Pier No. 1, $9,083.47; Hayward Creek property, $453.50; Mav­ erick Street property, $600; wharfage, $10.54) 278,004 54 Miscellaneous (pay station receipts) .... 221 37 Waterways fund (G. L. chap. 91, sects. 24 and 52): Licenses (to dump dredged material or displace tidewater in other than Boston Harbor) ..... $105 11 Reimbursement for services (inspection on account of dumping dredged material in other than Boston Harbor) 921 96 ------1,027 07 Improvement of rivers and harbors trust (G. L. chap. 91, sects. 11 and 29) : Gifts and grants (contribution from sundry counties, towns and individuals) 123,430 40 Total receipts ...... $11,406,243 42 Ordinary Special T . , Revenue Revenue J.orai Division of Highways $1,110,781 85 $9,731,972 87 $10,842,754 72 Division of Waterways 77,744 11 485,744 59 563,488 70 $1,188,525 96 $10,217,717 46 $11,406,243 42

E x p e n s e s . Administration (Total, $46,147.62). Commissioner, William F. Williams, from December 6, 1922, $7,399.18; acting commissioner, Frederick N. Wales, to December 5, 1922, $395.20; associate commissioners (4 at $6,000), $24,000 ..... $31,794 38 Personal services (executive secretary, $4,500; clerks, etc., $8,490) . . 12,990 00 Travel (of commissioner) ...... 1,363 24 Part II. 55 D epartment of Public Works (Detail No. 22) Continued. Division of Highways (Total, $8,751,/39.98). Personal services (chief engineer, $6,000; clerks, stenographers, etc., $41,135.47) , ...... $47,135 471 Travel (associate commissioners) ..... 2,063 06 1 Incidentals: Express, $229.46; postage, $1,834.01; telephone, etc., S624.24 ...... $2,687 71 Office furniture and furnishings ..... 233 43 Printing (1,400 copies each, annual reports, 1921, 1922, $ 1 , 4 0 6 . 5 9 ) ...... • 5,047 54 Stationery, books, engineers’ and office supplies and equipment ...... 5,871 99 Travel, $353.17; other expenses, $483.49 836 66 14,677 33 2 Advertising signs (administering law) — services of billboard inspectors, etc., $7,079.64; automobile repairs, supplies, etc., $856.66; travel, $943.38; other expenses, $369.98 9,249 66 Claims (payments on account of damages sustained, expenses incurred, etc., — authorized by Acts 1923, chap. 126, items 235 a, b, c, d, e, f, chap. 494, items 235 j, 1, m, u, v) 7,932 63 Somerset and Newburyport bridges (Brightman Street bridge, Fall River to Somerset, $27,342.79; Newburyport bridge, Salisbury to Newburyport, $24,476.95): Pay rolls (drawtenders, gatemen, laborers, etc.) . . $18,522 01 Contract, repairs to bridge (Somerset) .... 12,920 25 Cable (including cost of laying) ..... 1,930 39 Labor and repairs (painting, etc.) ..... 6,416 49 Light, fuel and power . . . . . 1,602 19 Lumber, hardware, paint, electrical supplies, etc. . . 9,669 32 Travel, $295.81; other expenses, $463.28 . . . 759 09 51,819 74 1 Care of road building machinery: Pay rolls (engineers and labor) . . . . $115,598 81 Automobile and truck expenses (automobiles, $8,165.98; gasoline and lubricants, $11,501.95; repairs, parts, sup­ plies, etc., $54,148.26; storage and registration, $6,764) 80,580 19 Express, freight, etc., $8,959.18; telephone, $615.93 . 9,575 11 Light, fuel and power ...... 3,460 50 Machinery (steam road rollers, $12,138.40; other ma­ chinery, $533.50; repairs, parts, supplies and fittings, $26,676.28) ...... 39,348 18 Travel, $1,777.80; other expenses, $115.05 . . . 1,892 85 250,455 641 Removal of snow from highways: Pay rolls (labor, etc.) ...... $20,474 91 Freight and express, $8,020.02; telephone, $170.94 . . 8,190 96 Snow plow machinery, $13,638.30; parts, fittings, etc., $11,691.93 ...... 25,330 23 Travel, $3,631.67; other expenses, $491.15 . . . 4,122 82 58,118 921 Gypsy and brown-tail moths on highways (suppression work in cities and towns) ...... 14,000 OQi Construction of town and county ways: Engineering (pay rolls, $44,385.38; travel and other expenses, $19,349.34) ...... $63,734 72 Work done in cities and towns, improvements . . 825,332 62 889,067 34 3 Improvement of public ways: Engineering (pay rolls, $76,042.56; travel and other ex­ penses, $24,115.72) . . $100,158 28 Work done in cities and towns, improvements 533,819 73 633,978 01 1 Maintenance and improvement of highways (general) : Engineering (total, $266,538.46) : Pay rolls (engineers, etc.) . . . $218,476 09 Engineering and office supplies and equipment 4,195 29 Printing, $1,983.21; rent and light (offices), $5,103.11 7,086 32 Travel, $34,305.10; telephone and telegrams, $1,300.88 35,605 98 Other expenses (cement mixers, $666.20) 1,174 78 Roadside planting (payrolls, $6,427.70; freight, $89.39; lumber, hardware, tools and supplies, $1,410.01; shrubs, seeds, etc., $1,872.82; travel, $775.12) . 10,575 04

1 Paid from special revenue — Motor vehicle fees 3 Paid from special revenue: fund. Motor vehicle fees fund . . §837,236 40 2 $13,912.96 paid from Motor vehicle fees fund; Highway improvement fund . 51,830 94 $764.37 to be paid in 1924. 56 P .D . 140. Department of P ublic Works (Detail No. 22) — C ontinued . Maintenance and improvement of highways (general) — Con. Paint manufacturing (pay rolls, $1,230.84; hardware, cans, etc., $349.62; materials for manufacturing paint, $10,280.87; travel, $38.60) .... $11,899* 93 Work done in cities and towns (repairs and surfacing) 2,718,887 69 $3,007,901 12i Improvement of highways under special appropriations: Malden-Revere highway (pay rolls, $162.95; travel and other expenses, $ 1 4 7 .8 2 )...... - 310 77* Approaches to Soldiers’ Home (City of Chelsea, contract, $9,574.16; pay rolls, $ 1 7 1 .1 0 )...... 9,745 26 State highway construction: Pay rolls (engineers, etc.), $276,837.85; testing cement, $651.06 ...... $277,488 91 Advertising, $1,334.38; express, freight, etc., $1,601.65 . 2,936 03 Automobile repairs, supplies, etc...... 11,949 45 Engineers’ instruments and supplies, blue prints, etc. 10,670 17 Hardware, lumber, tools, paint, etc. .... 7,260 69 Labor, jobbing, teaming, etc...... 2,650 92 Laboratory apparatus and equipment .... 2,189 01 Light, fuel and water, $1,342.45; office furniture, etc., $684.57 ...... 2,027 02 Machinery and repairs, $441.10; rent of boiler, etc., $ 5 1 9 .9 8 ...... 961 08 Postage, $1,864.39; printing, $566.27; lithographing, $188 2,618 66 Recording deeds and plans, $698.90; rent of land, $550 1,248 90 Rent and care of offices, laboratory, etc. 4,175 07 Road building materials, $22,510.13; signs, $585.58 23,095 71 Stationery, books, office supplies and equipment 3,908 84 Travel, $54,701.76; telephone and telegrams, $2,796.83 57,498 59 Other expenses (hay, grain, etc., $697.50) 1,185 14 Work done in cities and towns — contract work (paid direct to towns, $17,782.16; to contractors, $2,020,670.92), $2,038,453.08; day work, $51,440.56; work in small towns, $17,500 ...... 2,107,393 64 2,519,257 833 ,850.84; land takings, $19,741.49; pay rolls and day work, $453.50; tr el, $1,066.:28; other expenses, $142.15) ...... 51,254 26 Western Massachusetts highway construction: Pay rolls (engineers, etc.) ...... S6.834 56 Automobile repairs, supplies, etc...... 249 10 Road building materials ...... 3,602 78 Travel, $4,537.86; other expenses (lumber, etc., $286.97), $775.44 ...... 5,313 30 Work done in cities and towns — contract work (paid direct to towns, $1,500; to contractors, $424,646.30), $426,146.30; day work, $35,145.82 .... 461,292 12 477,291 864 Registration of motor vehicles (total, $707,481.08): Personal services — registrar, $5,000; examiners, inspectors>, clerks, etc., (overtime, $20,234.64), $377,014.07 382,014 075 Expenses: Services (police and labor) .... $1,599 03 Cleaning office, $323.50; towels, water, ice, etc. $1,835.13 ...... 2,158 63 Express, $158.54; postage, $37,734.47; telephone, etc. $3,468.90 ...... 41,361 91 Maps, books, etc., $529.41; number plates, $113,409 113,938 41 Printing, $16,931.49; lithographing, $2,318.79 19,250 28 Rent of office, $24,435; furniture, fixtures, etc. $5,410.36 . . . . . 29,845 36 Stationery, office supplies and equipment 26,573 29 Travel (automobile top, $275) .... 83,328 62 Other expenses (headlight, $413.75) 799 69 Branch offices — expenses of opening (erection of counters, $5,049; office equipment, $422; rent, $380 travel, $255.84; other expenses, $504.95) 6,611 79 325,467 01 5

1 $2,636,965.96 paid from special revenue: 3 $1,790,834.12 paid from special revenue: Motor vehicle fees fund . . $2,206,508 77 Motor vehicle fees fund . $902,434 40 Highway improvement fund . 30,457 19 Highway trust, U. S. grant . . 850,000 00 Highway trust, U. S. grant . 400,000 00 Highway improvement fund . 38,399 72 2 Paid from special revenue — Motor vehicle fees 4 Paid from special revenue: fund. Motor vehicle fees fund . . $476,791 86 Highway improvement fund 500 00 6 $325,229.30 paid from Motor vehicle fees fund; $237.71 to be paid in 1924. Part II. 57 D epartment of P ublic W orks (Detail INo. 22) Continued. Division of Waterways (Total, $1,041,479.74). Personal services (assistant engineers, rodmen, etc., $37,497.69, financial secretary, clerks, stenographers, etc., $9,270) ..... $46,767 69 Travel (associate commissioners) ...... 465 17 Incidentals: Books, maps, photographs, etc., $488.88; office furniture, S368.72 ...... $857 60 Printing (proportionate part of 1921 report, $350.79) 729 20 Stationery, postage, office supplies and equipment . 2,156 61 Travel, $370; telephone and telegrams, $287.63 657 63 Other expenses (stenographic reports, $263.29) 517 42 4,918 46 Topographical survey (pay rolls, $557.07; travel, $312.62) . ■ 869 69 Claim (settlement, authorized by Acts 1923, chap. 494, item 235 t) 2,120 00 Repairing damages: Contracts (repairs to jetty at Waquoit, $14,067.59; repairs to breakwater at Hull, $7,428) ..... $21,495 59 Engineers’ services, $855.66; travel, $414.81 . - 1,270 47 Lighting piers (Connecticut River), $209.56; removing wrecks, $350.86 ...... 560 42 Repairs to sea wall, jetty, etc. (Falmouth) . . . 1,013 16 24,339 64 Stream gauging — pay rolls (engineers, gauge readers, clerks, etc.), $1,943.52 ; hardware, paint, etc., $114.09; travel, $942.39 3,000 00 Maintenance of Pier I, East Boston — pay rolls (engineers , laborers, etc.), $6,144.77; hardware, paint, lumber, etc., $343.47; light, fuel, and power, $685.79; roof repairs, $856; other expenses, $308.68 8,338 7 1 1 Operation and maintenance of Pier 5: Pay rolls (engineers, watchmen, etc.) $65,806 39 Equipment for restaurant and first aid room . 417 45 Fenders and gangways ..... 2,481 00 Hardware, paint, hose, lumber, etc., $9,292.91; steam pipes, $2,300.74 ...... 11,593 65 Light, fuel, power and water .... 33,559 79 Painting motor vehicle office .... 4,428 21 Repairs (to boiler, $1,274.96; elevator, $334.30; sweeper $230) 1,839 26 Stationery and office supplies, SI,211.12; flags, $251.66 1,462 78 Use of automobiles, $898.38; other expenses, $581.72 1,480 10 123,068 63 1 Maintenance of property: Pay rolls (engineers, watchmen, laborers, etc.) $29,517 65 Charts, $965; surveying instruments, etc., $267.20 . 1,232 20 Paint, hardware, lumber, etc...... 881 28 Painting piers 1 and 5 (labor and materials) . ' 14,168 53 Repairs (sliding doors, $5,442.59; floors, $800.21; other, $ 7 4 5 .8 6 )...... 6,988 66 Travel, $303.38; other expenses, $376.41 679 79 53,468 1 1 1 Operation of Commonwealth stores (pay rolls, $73.68; heating plant, $768.71; paint, hardware, lumber, etc., $304.16; repairs to roofs, $1,560; other expenses, $203.94) . . . ■ 2,910 49 Operation and maintenance of New Bedford pier (pay rolls, $1,686.72; paint, hardware, lumber, etc., $275.58; track material, $756.84; other expenses, $ 1 2 2 .9 4 )...... _ ...... 2,842 08 Rail connections with Commonwealth flats in East Boston — contracts, (ex­ cavating and building road bed, $13,536.76; building trestle for cross­ ing tracks, $4,620), $18,156.76; pay rolls (engineers, watchmen, laborers, etc.), $2,687.61; track material, $2,521; other expenses, $19.70 23,385 07 2 Dredging minor channels, Boston Harbor: Anchorage basin, East Boston (contract, dredging, $3,426.21; pay rolls, $401.16; removal of pile stumps, $500; other expenses, $12.40) ..... $4,339 77 Army base (pay rolls), $37.56; Jeffries Point (pay rolls), $ 1 5 . 6 5 ...... 53 21 Boston Harbor — N. Y., N. H. & H. R.R. docks (contract, dredging, $15,420.78; pay rolls, $909.75) 16,330 53 Chelsea Creek (pay rolls, $175.15; other expenses, $4) . 179 15 Hingham Harbor (contract, dredging, $3,478.03; pay rolls, $60.82) ...... 3,538 85 Mystic River (contract, dredging, $1,730.37; pay rolls, $ 9 . 8 0 ) ...... 1,740 17 1 Paid from special revenue — Port of Boston receipts. 2 Should have been paid from Port of Boston receipts — adjusted in 1924. 58 P.D. 140. D epartment of P ublic W orks (Detail No. 22) — Continued. Dredging minor channels, Boston Harbor — Con. Neponset River (payrolls, $739.72; other expenses, $13.50) $753 22 Pemberton (pay rolls, $226.03; other expenses, $25.57) 251 60 South Bay (pay rolls) ...... 100 57 Wollaston (pay rolls, $196.53, other expenses, $29.89) . 226 42 $27,513 491 Extension of East Boston Bulkhead — contracts (building timber bulkheads, $14,097.58; flooring between bulkheads, $6,002.70), $20,100.28; pay rolls, $1,977.99 ...... 22,078 272 Hayward’s Creek development (land taking) 274 732 Dredging and filling: General (contract, dredging, $164,265.10; pay rolls, $2,709.37; other expenses, $10.80) ...... 166,985 273 Special — Aircraft Landing Field — contracts (filling and grading, $17,520.13; hangars, $10,023.27), $27,543.40; freight, $83 . 27,626 40 Railroad tracks and roadways: Contracts (division wall for warehouse No. 2, $3,500; street construction, Jeffries Point, $3,439.74; aircraft landing field, $5,095.81) ...... $12,035 55 Engineers, etc. (pay rolls, $2,327.50; expenses, $256.65) . 2,584 15 Road sweeper, $4,753; spur tracks, $3,764.16; track material, $2,584.96 ...... 11,102 12 25,721 82 4 Street and pier development at South Boston: Contract (repaving portion of Commonwealth Pier 6), $3,726.26; pay rolls, $1,953.97; culvert and sea wall at Jeffries Point, $350; other ex­ penses, $199.97 ...... 6,230 202 Neponset River channel — contract (dredging), $24,293.20; pay rolls, $926.42; travel, $83.55; other expenses, $13.60 . 25,316 775 Compensation of dumping inspectors (pay rolls, $528.50; travel, S169.77) 698 27 6 Expenses, province lands — services (superintendent and labor), $4,343; other expenses, $31.21 ...... 4,374 21 Improvement of rivers and harbors (general) : General expenses — pay rolls (engineers), $18,739.13 travel, $10,895.43; advertising and other expenses $468.14 ...... $30,102 70 Dartmouth — Salters Point (contract, breakwater) 27,691 87 Dennis — Bass River (contract, jetty repairs) 3,567 26 Dennis — Nobscosett Harbor (contract, dredging basin) 1,423 50 Duxbury — Duxbury Bay (contract, dredging) 13,742 40 Essex — Essex River (contract, dredging) 35,168 54 Falmouth — Waquoit Bay (contract, riprap) . 7,519 50 Gloucester — Gloucester Harbor (contract, rock excava­ tion, $16,010.47; removing boulder, $50), $16,060.47 Western Avenue (contracts, building sea wall $52,787.25; pipe rail fence, $1,616.59), $54,403.84 Lobster Cove (contract, dredging), $14,235.75 84,700 06 Harwich — Witchmere Harbor (contract, extension of j e t t y ) ...... 550 00 Holyoke — Connecticut River (contract, riprap) 2,865 75 Manchester — Manchester Harbor (contract, dredging) 13,312 53 Plymouth — Ellisville Harbor (contract, building break­ water) ...... 935 08 Scituate — Cedar Point (contract, breakwater), $31,728.60 The Glades (contracts, placing gravel back of wall $546.75; riprap, $99), $645.75; North Scituate (con­ tract, spur jetty), $2,082.50; Third Cliff (contract, riprap), $43,731.14 78,187 99 Westport — Westport Harbor (contract, extension of jetty) 1,683 00 West Harwich — Herring River (contract, building jetty) 9,547 85 310,998 037

1 Paid from special revenue — Port of Boston receipts, $18,462.43; improvement of rivers and harbors trust, $9,051.06. 2 Should have been paid from Port of Boston receipts — adjusted in 1924. Paid from special revenue: 3 Port of Boston receipts (of this amount, $28,437.24 should have been paid from ordinary revenue — adjusted in 1924). 4 Port of Boston receipts. 6 $10,000 from improvement of rivers and harbors trust (balance should have been paid from Port of Boston receipts — adjusted in 1924). 6 Waterways fund. 7 $64,939.67 from improvement of rivers and harbors trust. Part IL 59 D epartment of P ublic W okks (Detail No. 22) — Concluded. Improvement of rivers and harbors (specials): Improvement of Beverly Harbor (payment to United States) . $50,000 00 Improvement of Plymouth Harbor (payment to United states) 51,000 00 Herring River Channel (pay rolls, $163.29 ; travel, $63.40) . 226 69 Pemberton Breakwater — contract (building breakwater), $25,499.96- pay rolls, $336.13; travel, $85.13; other expenses, $12.40 25,933 62 Access to great ponds (advertising) ...•■• 8 23 Total expenses . $9,839,367 34 Total paid from special revenue (see Statement V I); Motor vehicle fees fund .... $6,202,009 37 Highway improvement fund 121,187 85 Highway trust, U. S. grant 1,250,000 00 Port of Boston receipts . 396,044 97 Waterways fund 698 27 Improvement of rivers and harbors 83,990 73

DEPARTMENT OF PUBLIC UTILITIES (Detail No. 23).

R e c e ip t s . Ordinary Revenue (Total, $62,557.55). Special assessments — sundry railroad and railway companies, for expenses of railroad inquests, 1922 (G. L. chap. 38, sect. 11) . • • $1,895 15 Fines and penalties — sundry companies for sale of impure gas (G. L. chap. 164, sect. 110) . . • • • • • . . • • 500 00 Licenses — Public Service Division, for promotion and sale of securities (Acts 1921, chap. 499, sect. 8; 1922, chap. 317, sect. 1; chap. 435, sect. 3) 60,074 00 Fees — Public Service Division (for certified copies of official documents) 88 40 Special Revenue (Total, $64,246.29). (See Statement VI.) Gas and Electric Light Division: Special assessments — sundry gas, electric light and water companies (G. L. chap. 25, sects. 11 and 16) $25,194 59 Fines and penalties — sundry companies for failure to make returns, (G. L. chap. 164, sect. 84; Acts 1923, chap. 90) . - • - • • • 5 00 Fees — sundry persons for inspection of gas meters (G. L. chap. 164, sect. 104), $30,061.70; for inspection of electric meters (G. L. chap. 164, sect. 120), $26; for copies of documents and reports, $159 30,246 70 55,446 29 Smoke abatement — special assessments on cities and towns, (Acts 1910, chap. 651, sect. 9) ...•••••• 8,800 00 Total receipts $126,803 84

E x p e n s e s . Administration (Total, $96,067.43). Salaries of commissioners — chairman, Henry C. At twill, $8,000; commis­ sioners (4 at $7,000), $28,000 . • • • • $36,000 00 1 Secretaries, accountants, etc. (assistant secretary, accountants, chief clerk, etc., $16,086.13; engineer and assistant, $7,220; examiner of rates and tariff, $4,000; stenographers, $2,820) ..... 30,126 13 2 Clerical services (clerks and stenographers) ...... 10.446 15 3 Control of sale of securities (total, $19,495.15): Personal services (secretary, $4,500; inspector and assistant, $5,980; special counsel, $2,200; clerks and stenographers, $2,766.67) 15.446 67 Expenses: Postage, $388.95; printing, $1,274.21 . . . $1,663 16 Stationery, books, office supplies and equipment . . 1,1/5 52 Stenographic reports, $795.88; witness fees and ex­ penses, $103.50 ...... 899 38 Travel, $289.59; other expenses, $20.83 . . . 310 42 4,048 48

1 S18,000.00. \ 2 $9,097.50. } Paid from special revenue — gas and electric light assessments. » $5,250.00. J 60 P.D. 140. D epartment op P ublic U tilitie s (Detail No. 23) — Concluded. Public Service Division (Total, S61.486.35). Inspection department — services (chief inspector, $4,125; inspectors, stenographers, etc., $29,480) . . . . $33,605 00 Telephone department — services (chief inspector, $4,125; inspectors, stenog­ raphers, etc., $7,932) . . . . • 12,057 00 Experts — services (consulting engineer, $90; counsel in Washington, D. C., $500) ...... 590 00 Stenographic reports (of hearings) ..... 1,838 67 Contingent: Postage, $142.60; telephone and telegrams, $326.12 $468 72 Printing (800 copies, Part III, annual report, 1921, $ 2 , 3 8 0 . 5 2 ) ...... • 2,675 71 Stationery, books, report forms, office supplies and equip­ ment 1,076 41 Stenographic reports, $2,125.28; other expenses, $378.05 2,503 33 6,724 17 Travel (commissioners and employees) ...... 4,849 84 Railroad inquests — stenographic reports of evidence at inquests held in cases of death by accident on railroads (assessed) ..... 1,821 67 Gas and Electric Light Division (Total, $36,393.87).1 Expert assistance — services (engineer, $3,000; stenographer, $348; electri­ cian, $30), $3,378; travel, $242.53; other expenses, $242.84 . . . 3,863 37 Electric meter inspection (services and expenses, testing meters) . . . 274 00 Gas meter inspection (total, $24,826.96) : Personal services (chief inspector, $4,000; deputy inspectors, $13,838.33) 17,838 33 Expenses (automobile repairs, supplies, etc., $406.98; badging meters, $1,536.79; inspectors’ supplies and apparatus, $1,897.98; printing, $152.36; travel, $2,782.66; other expenses, $211.86) . . . 6,988 63 Contingent (advertising, $122.81; printing, $3,856.97; stationery, books, office equipment, etc., $351.82; stenographic reports, $1,483.43; travel, $283.78) . . ... • • • • • 6,098 81 Investigation of Springfield explosion — services (expert, $500; draftsman, $211.50; other, $90), $801.50; photographic supplies, etc., $130.04; stenographic reports, $154.45; travel, $192.18; other expenses, $52.56) 1,330 73 Smoke Abatement. Services (inspectors, $6,775; clerk, $400), $7,175; travel, $319.81; other expenses, $39.20) 7,534 012 Total expenses $201,481 66

METROPOLITAN DISTRICT COMMISSION (Detail No. 24).

R e c e ip t s . Miscellaneous — admissions and souvenir privilege, Bunker Hill Monument (Acts 1922, chap. 14)

E x p e n s e s . Bunker Hill Monument, maintenance — pay rolls (labor, teaming, etc., $3,881.61; police, $3,592.60), $7,474.21; fuel, light and water, $1,010.07; telephone, etc., $162.52; other expenses, $451.07 ..... $9,09/ 8/ Metropolitan boulevards, maintenance (paid to Metropolitan Parks Main­ tenance Fund, Boulevards, Commonwealth’s proportion for maintenance — one-half), see detail 38 ...... 399,304 960 Wellington bridge, maintenance (paid to Metropolitan Parks Maintenance Fund, Wellington Bridge, Commonwealth’s proportion for maintenance — one-fourth), see detail 38 ...... 3,593 75 Total expenses ...... $411,996 58 Paid from Motor Vehicle fees fund, $402,898.71 (see Statement VI).

1 $33,005.46 paid from special revenue —gas and electric light assessments; $3,388.41 to be paid in 1924 — total paid from assessments (see notes, page 59) $65,352.96, see Statement VI, 2 Paid from special revenue (smoke abatement assessments), see Statement VI. 3 Paid from special revenue, Motor vehicle fees fund. 4 Paid in error from special revenue, Motor vehicle fees fund (adjusted in 19-4). Part II. 61 UNASSIGNED ACCOUNTS (Detail No. 25).

E x p e n s e s . Reimbursement for official bonds (to registers and assistants of probate and insolvency courts, for premiums paid on official bonds) $105 00 Pensions — non-contributory (total, $106,815.48) : Veterans of the Civil War and others ...... 67,046 94 Veteran, Soldiers’ Home in Massachusetts ...... 750 00 Other veterans, $937.36; prison officers, $28,386.18 . . . . 29,323 54 State police, $7,295; women cleaners, $2,400 . . . . . 9,695 00 State employees compensated for injuries (workmen’s compensation) : Compensation of State employees for injuries received, arising out of and in course of employment, or in case of death resulting from such in­ juries, payment to persons entitled thereto, $18,964.62; medical services, etc., $3,875.66 . . • • 22,840 28 Annuities and pensions of certain soldiers and others ..... 10,300 30 Payments to families or dependents of firemen killed or fatally injured while in the discharge of their duties (15 claims at $2,500) . . . . 37,500 00 Soldiers’ Home in Massachusetts — gratuity (paid to trustees of the home) for maintenance 187,000 00 Reimbursement for savings bank deposits (previously unclaimed and deposited in the treasury of the Commonwealth) . • 544 93 Construction and improvement of buildings (preliminary studies, specifica­ tions and estimates in connection with proposed building construction, alteration, etc.) : Massachusetts Nautical School ■— building at North End Park, Boston . . • $750 00 Belchertown State School (school building, $375; admin­ istration building, $490) ...... 865 00 Boston State Hospital — cottage for 20 employees . 228 00 Foxborough State Hospital — addition and alteration to ward building, No. 12 ..... 1,631 30 Gardner State Colony — building for semi-disturbed patients ...... 1,123 00 Grafton State Hospital (chapel and assembly hall, S489.99; kitchen addition, $141) ...... 630 99 Westborough State Hospital — spur track and trestle . 621 50 Worcester State Hospital — refrigerating plant . . 590 00 New state prison ...... 180 00 Lyman School for Boys — chapel and assembly building . 192 67 Lakeville State Sanatorium — building for employees 400 00 North Reading State Sanatorium (additional locker rooms, $129.84; superintendent’s cottage, $113.20) . . 243 04 7,455 50 Compensation of inspectors of animals (reimbursement of certain towns for one-half of compensation paid to inspectors of animals) 6,265 30 Damages by wild deer or moose (paid to sundry persons on account of dam­ ages to property, $5,248.35; paid to chairmen of selectmen and appraisers for services and travel one way in appraising damages, $563.30) . . 5,811 65 Bounties on seals (reimbursement of cities and towns for payment of bounties, $198; fees to treasurers of cities and towns for services, $49.50) 247 50 Abolition of grade crossings — crossing in Lynn at Silsbee and Mt. Vernon Streets (total paid, $47,254.83, less amount advanced for City of Lynn, $17,183.58), Commonwealth’s share, 171 per cent • 30,071 2 5 1 Small items2 (advertising for bids for state printing, 1922, $35.10 ; witness fees at certain trial, $44.60) ...... 79 70 Claims — settlement of claims of American Sugar Refining Company (author­ ized by Acts 1923, chap. 494, item 235 w) . 2,000 00 Total expenses ...... $417,036 89

GENERAL RECEIPTS (Detail No. 26).

Taxes (total, $26,329,708.56) : State tax — received from cities and towns of the Commonwealth (Acts 1923, chap. 486, sects. 3 and 4), S12,000,000; interest on account of delayed payments, $7.67 ...... $12,000,007 67 Corporation taxes (total, $8,188,902.11) : Corporation tax (G. L. chap. 58, sects. 23 and 24; Acts 1922, chap. 362), net retained by the Commonwealth — business corporations, $2,125,251.61; public service corporations, $1,382,151.11 . . . 3,507,402 72

1 Paid from Abolition of Grade Crossings Loan (see Statement VI). 2 Transfer of appropriation to various departments to cover certain expenses, S227.64. 62 P.D. 140. G eneral R eceipts (Detail No. 26) — Concluded. Taxes — Con. Corporation taxes— Con. Domestic corporation income tax (Gen. Acts 1918, chap, zoo, sect, i , Acts 1923, chap. 133) . • • • •_ / ov0 ' + i $31,344 04 Foreign corporation income tax (Gen. Acts 1918, chap. ~o3, sect. 1, Acts 1923, chap. 133) . • • • ; pr.A • inoo' 524 84 Special income tax on corporations (Acts 1920, chaps. 5o0 and 600; 19-3, 19,055 12 Extra income tax on corporations (Acts 1921, chap. 493; 1923, chap. 133) 9,096 57 National bank tax (G. L. chap. 63, sects. 1—10; Acts 19-3, chap. 48/) net retained by the Commonwealth • •. A • • , ■ con 201,950 03 Savings deposits tax (G. L. chap. 63, sect. 11; Acts 19-2, chap. o_0 1923, chap. 378), one-half of 1 per cent on average deposits 1,928,894 17 Massachusetts Hospital Life Insurance tax (G. L. chap. 63, sect. 1/ Acts 1922, chap. 520), one-half of 1 per cent on average deposits 33,013 15 Savings bank life insurance tax (G. L. chap. 63, sect. 18; Acts 1922 chap. 520), one-half of 1 per cent on insurance reserve or surplus 5,061 06 Insurance companies tax (G. L. chap. 63, sects. 21—23) assessed annually upon premiums charged or received on all contracts, except for life insurance made in this Commonwealth by companies not paying a franchise tax — 1923 tax, $1,268,826.08; 1922 tax, $2,110.47 1,270,936 55 Life insurance companies valuation tax (G. L. chap. 175, sect. 14; Acts 1921, chap. 166), for valuation of policies . . . 10,079 26 Life insurance companies excise tax (G. L. chap. 63, sect. 20), assessed upon a basis of one-quarter of 1 per cent of the net value of all policies in force December 31 of preceding year ...... 974,598 38 Stock transfer tax (G. L. chap. 64, sects. 1-3), from commissioner of corporations and taxation, for sale of stamps .... 194,361 24 Care and custody of trust deposits (G. L. chap. 58, sect. 28) 2,584 98 Inheritance taxes — collateral legacy, Revised Laws, chap. 15 (taxes $1,595.82; interest, $3.64), $1,599.46; inheritance, G. L. chap. 65 sects. 6 and 7 (taxes, $6,072,950.69; interest, Acts 1923, chap. 176 $65,480.97), $6,138,431.66 ...... 6,140,031 12 Other taxes — special insurance (G. L. chap. 175, sect. 168) from sundry agents ...... 767 66 Unclaimed deposits and escheats — escheated estates (G. L. chap. 194, sect. 14) transfer from escheated estates fund of amount deposited in 1917 — see Detail No. 33 . . . 34,614 89 Interest on deposits (received on bank deposits, $345,683.17; Common­ wealth’s proportion of interest on average daily balance in Neponset Bridge Loan Interest Fund, $1,141.79) — see Detail No. 36 346,824 96 Fines and penalties (contract forfeiture by Henry Cummings for failure to perform contract) ...... 19,043 83 Licenses — liquor licenses from sundry cities and towns (G. L. chap. 138, sect. 46) ...... 1,027 25 Sales : Transfer of receipts from sales — industries funds of cor­ rectional institutions (G. L. chap. 127, sect. 71), see Detail No. 1 8 ...... S300.000 00 Old furniture, materials, etc. (Sergeant-at-Arms, $153; purchasing agent, $899.54; superintendent of build­ ings, $734 .5 7 ) ...... 1,787 11 301,787 11 Income of invested funds: Interest on securities (dividends from insolvent corpora­ tions, $1,312.84; escheated estates, $4,127.47) $5,440 31 Interest on advances to cities and towns for abolition of grade c r o s s i n g s ...... 838 55 6,278 86 Miscellaneous: Conscience fund (received from sundry persons) . . $4,622 16 Refunds on account of errors made in paying expenses of previous years (received from various departments, boards and institutions) ..... 5,920 06 10,542 22 Total receipts . . $27,049,827 68 part ii. vc MISCELLANEOUS GOVERNMENTAL COST PAYMENTS FROM UN­ APPROPRIATED RECEIPTS (Detail No. 27).

R e c e ip t s . Special Revenue (see Statement VI). Income, Massachusetts school fund (G. L. chap. 70, sects. 8-17): Interest (on average daily balance) . . . $4,769 57 Income from invested funds (from 1923 investments) . 215,083 54 Taxes — amount transferred from Income Tax Fund 1922 (G. L. chap. 70, sect. 14) ...... 165,818 58 $385,671 69 Income, technical education, United States grant (Acts 1863, chaps. 166 and 220; 1907, ch a p .121): Income from invested funds (interest on investments) .... 10,950 00 Income, technical education, Commonwealth grant (Acts 1863, chaps. 166 and 220): Income from invested funds (interest on investments) .... 4,970 00 Endowment of colleges for agriculture and mechanics arts, United States grant (Acts 1891, chap. 423): Gifts and grants (contribution from the United States) .... 50,000 00 Agricultural extension work, United States grant (Acts 1914, chap. 721): Gifts and grants (contribution from the United States) .... 31,234 76 Income, Millicent Library (Acts 1893, chap. 392): Income from invested funds (interest on investments) .... 3,200 00 Vocational education trust, United States grant (G. L. chap. 74, sects. 19-22; Acts 1921, chap. 462): Gifts and grants (contribution from the United States, SI59,774.96, less amount transferred to ordinary revenue to reimburse the Department of Education, $30,667.10) see Detail No. 1 3 ...... $129,107 86 Interest (on bank balances) ...... 1,813 82 130,921 68 Soldiers’ Home in Massachusetts, United States grant (G. L. chap. 10, sect. 7) : Gifts and grants (contribution from the United States) .... 50,880 00

Total receipts ...... $667,828 13

E x p e n s e s . Special Revenue (see Statement VI). Income, Massachusetts school fund (distribution of income to sundry cities and towns, 1923) ...... $376,941 31 Income technical education, United States grant (paid to M assachusetts Agricultural College, $7,300; to Massachusetts Institute of Technology, $3,650) ...... 10,950 00 Income technical education, Commonwealth grant (paid to Massachusetts Agricultural College, $3,313.32; to Massachusetts Institute of Tech­ nology, $ 1 ,6 5 6 .6 8 ) ...... 4,970 00 Endowment of colleges for agriculture and mechanics arts, United States grant (paid to Massachusetts Agricultural College, $33,333.33; to Massachusetts Institute of Technology, $16,666.67) . 50,000 00 Agricultural extension work, United States grant (paid to M assachusetts Agricultural College) ...... 31,234 76 Income, Millicent Library (paid to trustees of library) 3,200 00 vocational education trust, United States grant: Reimbursement to sundry cities and towns (salaries of teachers, supervisors and directors of agricultural sub­ jects, $6,880.64; salaries of teachers of trade, home economics and industrial subjects, $118,581.52) . . $125,462 16 Raid to the United States (interest on average daily balance) 1,813 82 127,275 98 Soldiers’ Home in Massachusetts, United States grant (paid to Soldiers’ Home in Massachusetts) ...... 50,880 00 Total expenses .... $655,452 05 64 P.D. 140. INTEREST ON THE PUBLIC DEBT (Detail No. 28).

General: Abolition of Grade Crossings Loan .... $370,932 50 Armory Loan . • • • • 120,820 00 Defence of the Commonwealth Loan (Commonwealth s nine-tenths) ...••••• 91,125 00 Development of the Port of Boston Loan 274,075 00 Harbor Improvement Loan ...••• 34,625 00 Massachusetts Emergency War Loan 1918 8,925 00 Massachusetts Hospitals for Consumptives Loan 25,930 00 Massachusetts Hospital for Epileptics Loan . 21,973 50 Massachusetts War Loan ...... 37,200 00 Medfield Insane Asylum Loan ..... 40,943 00 Metropolitan Parks Loan Series II (Commonwealth’s one- half) ...... 112,453 40 Prisons and Hospitals Loan ...... 216,052 50 State Highway Loan ...... 222,201 25 State House Construction Loan ..... 58,800 00 Suffolk County Court House Loan (Commonwealth’s one-third) ...... 5,530 00 Western Massachusetts Highway Loan .... 50,810 00 S I,692,396 15 Special: Hingham Highway Loan ...... $17,890 56 Massachusetts Military Service Loan, 1919 42,300 00 60,190 56 T o t a l ...... SI,752,586 71

DIRECT DEBT — SINKING FUNDS, SERIAL BONDS AND NOTES (Detail No. 29).

Sinking fund (Metropolitan Parks Loan, Series II) see Detail No. 35 . $11,534 00 Serial bonds and notes (total, $2,195,943.74): Serial bonds: Abolition of Grade Crossings Loan .... $.34,000 00 Armory Loan ...... 73,000 00 Defence of the Commonwealth Loan (Commonwealth’s nine-tenths) ...... 243,000 00 Harbor Improvement Loan ..... 60,000 003 Massachusetts Emergency War Loan, 1918 . 35,000 00 Metropolitan Parks Loan, Series II, (Commonwealth’s one-half) ...... 32,193 75 Prisons and Hospitals Loan ..... 12,000 00 State Highway Loan ...... 415^000 00 State House Construction Loan ..... 110,000 00 4 Suffolk County Court House Loan (Commonwealth’s one-third) ...... 9,999 99 Western Massachusetts Highway Loan . . 144,000 00 1,168,193 74 Total, sinking funds and serial bonds ..... $1 179 727 74 Notes (repayment of temporary loans): Hingham Highway ...... $27,750 00 > Massachusetts Military Service Loan, 1919 . 1,000,000 002 ------1,027,750 00 . 32,207,477 74

Paid from special revenue and loan accounts (see Statement VI) • 1 Hingham Highway Loan. 2 Military and Naval Service Fund. 3 Harbor Improvement Loan. 4 §36,627.27 from S tate H ouse C onstruction Loan. Part II. 65 REVENUE SECURITIES (Detail No. 30).

Paid for 4J% Certificates of Indebtedness, duo March 15, 1924, at par . $5,000,000 00 Accrued interest on above certificates ...... 18,447 75 T o t a l ...... $5,018,447 75

TRANSFER PAYMENTS TO SPECIAL REVENUE (Detail No. 31).

Paid to Armory Loan, amount previously reverted to Ordinary Revenue (see Detail No. 4 and Statem ent VI) ...... $454 76 Paid to Hingham Highway Loan, to cover amount of deficit in loan (see Acts 1923, chap. 418, sect. 2, also Detail No. 22 and Statement VI) . . 186,942 52 Paid to Prison Camp and Hospital Industries Fund, amount transferred in error to Ordinary Revenue, in 1922 (see Detail No. 18 and Statement VI) 26,961 12 Total transfers ...... $214,358 40

NON-REVENUE — REFUNDED RECEIPTS (Detail No. 32).

Receipts. Refunds. Motor vehicle licenses, sundry persons . 876,443 38 876,443 38 Inheritance tax, sundry estates . 134,658 38 134,658 38 Interest on inheritance tax, sundry estates 6,671 63 6,671 63 Worcester State Hospital, income, sundry persons 21 00 21 00 State Normal Art School, income, sundry persons 24 50 24 50 Massachusetts Hospital School, income, Town of Canton . 237 70 237 70 Motor vehicle receipts, sundry persons .... 1 25 1 25 Massachusetts Agricultural College, income, sundry persons 180 00 180 00 Corporation income taxes for 1918, 1919, 1920 and 1921, sundry corporations ...... 51,166 71 51,166 71 Commissioner of Corporations and Taxation, fees, sundry corporations ...... 50 00 50 00 Stock transfer tax, sundry persons ..... 530 36 530 36 Motor vehicle penalties, sundry clerks of court . 240 00 240 00 Insurance companies tax, sundry companies 2,114 10 2,114 10 Savings deposit tax, sundry banks and trust companies 15,916 95 15,916 95 Bank Commissioner, licenses, sundry banks 25 00 25 00 Secretary’s fees, sundry corporations 1,510 00 1,510 00 Port of Boston receipts, sundry persons .... 131 10 131 10 University extension fees, sundry persons . 42 00 42 00 Hyannis Normal School, income, refund of overpayment 1,560 70 1,560 70 Total, non-revenue ...... $291,524 76 $291,524 76 66 P.D. 140. STATE

T ransactions a n d I n v e s t m e n t s o n A c c o u n t or F u n d s , TRUST FUNDS AND TRUST

C ash.

B alance Balance Dec. 1, Receipts. P aym ents. Nov. 30, Dec. 1, 1922. 1923. 1922.

Cemetery Trust Funds: Darwin Barnard .... -- - - $200 00 Henry F. Barrows - - - - 2,500 00 Abbie Bodwell .... --- - 330 00 Phoebe R. Clifford -- -- 200 00 Austin B. Fletcher - -- - 5,000 00 Franklin Association . - -- - 10,000 00 Julius J. George .... -- -- 2,000 00 Philip McBryan .... - - - - 1,000 00 Mary Murphy .... --- - 200 00 Elizabeth H. Page -- - - 200 00 David Parham .... -- -- 200 00 Sarah A. Sawyer .... $100 00 - $100 001 - 100 00 Adeline A. Shaw .... - $300 002 300 OOi -- H an n ah W. Sm ith “--- 300 00 E ducation: Albert H. Munsell State Normal J 800 OOi Art School Fund } 287 56 607 922 \ 77 873 \ $17 61 8,400 00 Bridgewater Normal School Play- ground Fund .... 50 00 - - 50 00 - Elizabeth C. Stevens State Normal School at Bridgewater Fund 199 42 - 118 724 80 70 _ Frank S. Stevens School Fund --- - 25,000 00 Gustavus A. Hinckley Free Schol- arship Fd. . - --_ 5,000 00 Massachusetts School Fund 2,148 00 238,450 001 216,000 OOi 24,598 00 4,997,852 00 Mercy A. Bailey State Normal Art School Fund - 1,598 932 - 1,598 93 - Millicent Library Fd. . _-- - 100,000 00 Robert Charles Billings State Nor- mal Art School Fund ~ --- 1,500 00 Robert Charles Billings State Nor- mal School in Framingham Fd. -- _ _ 1,500 00 Joseph G. Edgerly Trust Fund . - 500 002 - 500 00 Jean M. LeBrun Fund for the Adult Blind - 2,000 002 2,000 OOi - - Technical Education Fd., Com- monwealth Grant - -- - 142,000 00 Technical Education Fd., U. S. G r a n t ...... --__ 219,000 00 Todd Normal School Fd. - 1,500 OOi 1,500 OOi - 12,100 00 Vocational Rehabilitation Trust F u n d ...... 25 00 707 842 537 346 195 50 _ Vocational Rehabilitation Trust f 922 497 } 28,551 01 - Fund, U. S. Grant . \ 4,411 4S2 j 8,445 35S 25,439 63 Public Welfare: Industrial School, Fay Fund -_ _ 1,000 00 Industrial School, Lamb Fund -_ 1,000 00 Lyman School, Lamb Fund - ' 1,000 00 Income, Lyman School, Lamb F u n d ...... - __ 100 00 Lyman School, LymanTrust Fund - - -_ 20,000 00 Lyman School, Lyman Fund 2,027 94 J 1,579 607 \ 2,000 OOi j 2,000 001 3,607 54 30,700 00 Rogers Book Fund for State In- dustrial School for Girls _ _ 1,000 00 Miscellaneous: Dividends from Insolvent Corpo- } 2,824 35 / 1,000 001 rations Fund .... 1 39 502 4910 J 2,863 36 40,400 00 r 50,000 001 Escheated Estates Fund 61,106 41 / 6,525 OOi \ 40,336 942 \ 34,614 8911 14,746 26 112,075 00 ( 8,607 201° First Regiment Heavv Artillery, M. V. M., Spanish War Claim s F d ...... 553 89 - - 553 89 -

1 Securities. 2 Deposit of trust funds. 3 R efund. 4 Paid to school. 5 Income shown as revenue. 6 Artificial appliances, $505; tools, etc. $32.34. Part II. 67 MENT V. Agency A ccounts, T rust D eposits and T emporary L oans. FUNDS INCOME (Detail No. 33).

I n c o m e . S e c u r it ie s .

Balance Total Balance Interest Matured. Balance Nov. Dec. 1, on In­ Payments. Nov. 30, Purchased. 30, 1923. Fund. 1922. vestments. 1923.

$200 00 $200 00 $2 00 $9 50 $9 50 $2 00 2,500 00 2,500 00 62 50 125 00 125 00 62 50 330 00 330 00 - 13 20 13 20 - 200 00 200 00 - 9 00 9 00 - 5,000 00 5,000 00 - 200 00 200 00 - 10,000 00 10,000 00 - 400 00 400 00 - 2,000 00 2,000 00 42 50 85 00 85 00 42 50 ‘ 1,000 00 1,000 00 - 42 50 42 50 - 200 00 200 00 4 25 8 50 8 50 4 25 200 00 200 00 4 00 8 00 8 00 4 00 200 00 200 00 4 00 8 00 8 00 4 00 $100 00 _ 200 00 200 00 2 00 7 55 7 43 2 12 300 00 _ 300 00 300 00 - 7 42 1 05 6 37 - 300 00 300 00 6 00 12 00 12 00 6 00

800 00 - 9,200 00 9,217 61 816 28 505 48 - 1,321 76

-- - 50 00 -- -- _ 80 70 _ _ -- -- 25,000 00 25,000 00 - 1,000 00 1,000 00 5,000 00 5,000 00 1,522 29 247 01 200 00 1,569 30 216,000 00 $238,450 00 4,975,402 00 5,000,000 00 _5 - ~ __ 1,598 93 ------100,000 00 100,000 00 _ 5 - _ - - 1,500 00 1,500 00 577 06 73 10 300 00 350 16 1,500 00 1,500 00 38 00 69 70 - 107 70 - -- 500 00 - - “ ~

2,000 00 - 2,000 00 2,000 00 - 33 75 9 92 23 83

- - 142,000 00 142,000 00 -5 -- - _ _ 219,000 00 219,000 00 _5 _ _ - 1,500 00 1,500 00 12,100 00 12,100 00 8,871 58 794 24 - 9,665 82 - - - 195 50 - -- - — 9 --- 25,439 63 - - - _ 1,000 00 1,000 00 94 80 43 24 _ 138 04 - _ 1,000 00 1,000 00 105 22 43 95 - 149 17 - - 1,000 00 1,000 00 - - - - _ _ 100 00 100 00 511 21 64 93 _ 576 14 - - 20,000 00 20,000 00 8,642 85 1,791 38 663 31 9,770 92 2,000 00 2,000 00 - 34,307 54 — 9 - - -

- - 1,000 00 1,000 00 79 79 45 37 - 125 16

1,000 00 1,000 00 40,400 00 43,263 36 -5 - - -

50,000 00 6,525 00 155,550 00 170,296 26 -5 - - -

- - - 553 89 - - - -

7 Income from funds. 8 Artificial appliances, $505; tuition in educational institutions, $2,369.84; interest to United States, $922.49; transfer to revenue, $4,648.02 (see Detail No. 13). * Income added to fund. 10 Paid claims. 11 Transfer to revenue (see Details Nos. 6 and 13). 68 P.D. 140. TRUST FUNDS AND TRUST

C a sh .

Balance Balance Balance Dec. 1, Receipts. Payments. Nov. 30, Dec. 1, 1922. 1923. 1922.

Miscellaneous— Continued. Industrial Accident Fund . $3,304 95 $2,400 OOi $1,659 432 $4,045 52 Infantry Regiments, M. V. M., Spanish War Claims Fund 79 88 79 88 6,884 311 Ì Land Registration Assurance Fund 32,423 29 3,000 00* \ 47,762 30 $94,300 00 5,454 704 } Provincetown Tercentenary Spe­ cial Trust Fd...... 5,000 001 3,149 12® 1,850 88 Provincetown Tercentenary Trust Fund...... 8,941 26 8,941 267 Patients’ Fund, Norfolk State H ospital...... 173 41 173 41 Pilgrim Tercentenary Trust Fund 5,824 33 4,500 007 1,324 33 Rutland State Sanatorium Trust Fund...... 150 00* 1,350 00 355,000 00* 149,933 9611 State Employees’ Annuities’ Fund 20,928 67 10,235 2312 36,672 56 1,751,175 00 12,503 10* 1,211,200 00 * 294,323 OOii Teachers’ Annuities Fund . 31,858 64 20,808 164 1,133 80 4,653,979 08 3,122 381* 22,672 4712 Unpaid Checks Fund . 38,028 37 3,706 762 40,329 06 Unclaimed Wage Fund 2 25 12 492 577 71 $239,438 63 $2,396,781 46 $2,428,019 22 $208,200 87 $12,242,661 (

1 Deposit of trust funds. 2 Paid claims. * Securities. 4 Income from funds. 6 Income added to fund. 6 Land, $706.74; title examination, $100; engineers, $1,487.50; services of secretary, $100; labor, teaming and other expenses, $754.88. 69 FUNDS INCOME (Detail No. 33) — Concluded.

S e c u r it ie s . I n c o m e .

Balance Balance Nov. Total Balance Interest Purchased. Matured. Dec. 1, on In­ Payments. Nov. 30, 30, 1923. Fund. 1922. vestments. 1923.

. _ $4,045 52 _ - ■r _

- -- 79 88 ---- - $3,000 00 $91,300 00 139,062 30 -5 -- -

- - - 1,850 88 -- --

173 41 -- - 1,324 33 “ -- $150 00 - 1,500 00 1,500 00 $31 70 $61 57 $61 41 $31 86

355,000 00 55,975 00 2,050,200 00 2,086,872 56 -5 - - -

1,211,200 00 136,400 00 5,728,779 08 5,729,912 88 -5 ---

_ 40,329 06 __ . . -- - 577 71 -- - $1,840,050 00 $444,850 00 $13,637,861 08 $13,846,061 95 $21,418 03 $5,709 39 $3,163 82 $23,963 60

7 Land settlements. 8 Deposit of members. 9 Deficiency transfer from revenue (see Detail No. 6). 10 Transfer from Teachers’ Annuities Fund. 11 Members leaving service. 12 Transfer to revenue (see Details Nos. 6 and 13). 13 Transfer to State Employees’ Annuities Fund. P.D. 140. AGENCY ACCOUNTS (Detail No. 34).

Balance Dec. Payments. Balance Nov. 1,1922. Receipts. 30, 1923.

Abolition of grade crossings advances . $7,380 001 $11,063 582 $17,183 583 $13,500 001 Boston Elevated Ry. Co. — deficiency . 23,511 121 1,114,557 824 1,091,046 705 Cambridge subway improvement . 89,974 02« 89,974 021 J 10,425,643 702 10,581,817 695 1 48,778 00 Corporations t a x ...... 464,205 07 \ 95,567 257 354,820 338 / 14,374,256 83 s Income t a x ...... 1,389,524 91 14,012,875 982 \ 100,202 198 1 927,941 87 J 406,052 45 2 385,668 40 s National bank ta x ...... 2,296 03 \ 5,384 337 6,458 307 j 21,606 11 [ 180,199 199 Office supplies, furniture and equipment 21,162 561 \ 53,111 4510 | 180,782 03« 31,366 05 J 2,018,080 722 1,960,221 785 | 64,379 61 Public service corporations tax 17,731 38 \ 60,307 267 71,517 978 Reimbursement of taxes lost by soldiers’ ex­ emption ...... 19,900 462 19,900 46 s State boxing commission .... 24,021 17 23,803 1911 24,021 17s 23,803 19 Street railway t a x ...... 56 29 506,695 742 506,462 50 s 289 53 $1,845,781 17 $28,933,243 12 $29,764,333 95 $1,014,690 34

1 Deficit. 8 Abatement of taxes. 2 Assessments and fees. 9 Departments and institutions for supplies fur­ 3 Advances for cities and towns. nished. 4 Excess of reserve fund. 10 Revenue transfers—-$50,000 and $3,111.45 (see 5 Distribution. Detail No. 4). 6 For analysis see opposite page. 11 Admission fees. 7 Adjustments.

SINKING FUNDS — DIRECT DEBT AND D irect

Cash.

RECEIPTS. LOANS. Balance Dec. 1, Income 1922. from In­ Securities. Other Total Securities. vestments. Receipts. Receipts.

Abolition of grade crossings $12,614 09 $328,449 75 $5,216,000 00 $5,544,449 75 $540,000 00 Armory .... 2,397 92 57,641 77 195.500 00 253,141 77 128,500 00 Development of the port of Boston .... 4,519 72 34,190 87 271,000 00 305,190 87 56,200 00 Harbor improvement . 611 38 11,946 17 16,000 00 27,946 17 27,500 00 Massachusetts war 1,608 16 40,942 88 54.500 00 95,442 88 94.000 00 Medfield insane asylum 1,499 81 40,754 98 54.500 00 95,254 98 94.000 00 Metropolitan parks, series } 1,794 60 45,049 82 60,750 00 / $11,534 00’ | 121,754 52 119,750 00 tw o ...... \ 4,420 702 Prisons and hospitals . 6,644 25 180,888 32 241.500 00 422,388 32 416.000 00 State highway 3,571 71 102,365 30 136.500 00 238,865 30 235.000 00 Totals — Direct Debt . $35,261 64 $842,229 86 $6,246,250 00 $15,954 70 $7,104,434 56 $1,710,950 00

C ontin g en t

Charles River Basin . $2,541 54 $52,524 88 $71,500 00 $34,138 843 $15S,163 72 $155,500 00 Metropolitan parks 7,183 98 177,482 32 239,500 00 57,714 693 474,697 01 467,000 00 Metropolitan parks, series } 1,794 60 i 11,534 003 two .... 45,049 83 60,750 00 \ 4,420 692 121,754 52 119,750 00 Metropolitan sewerage, north system . J 6,950 58 146,565 17 203,000 00 / 75 004 509,750 25 501,000 00 Metropolitan sewerage, \ 160,110 083 south system . 4,746 99 91,038 13 128,000 00 137,295 683 356,333 81 350,000 00 Metropolitan water 29,301 73 / 113,882 374 736,065 98 994,743 33 \ 197,492 963 2,042,184 64 2,007,000 00 Totals — Contingent Debt .... $52,519 42 $1,248,726 31 $1,697,493 33 $716,664 31 $3,662,883 95 $3,600,250 00

1 Revenue appropriation (see Detail No. 29). * Street railway tax. Part II. 71 A n a ly sis o f P ay-m e n t s (as indicated on opposite page). Cambridge subway improvement: Coleman Brothers, contract, alterations and extensions, Arlington loading platform, Harvard Square station $74,178 24 Boston Elevated Railway Company, services and expenses in connection with engineering . 14,759 39 Office rent and light . ■ 351 89 Printing, $240.20; other expenses, $444.30 684 50 $89,974 02 Office supplies, furniture and equipment fund: Account books, ledger sheets, etc. . , • $3,652 44 Automobile, $420; supplies, accessories, etc., $34,21o.Sb 34,635 86 Bags and cases . 1,041 91 Cleaning supplies, disinfectants, etc. 2,921 40 Drinking cups, water bottles, etc. .... 1,015 95 Electrical supplies . 1,193 47 Groceries and provisions . ■ • 1,469 61 Hardware, tools, lumber, engine room supplies, etc. 1,313 32 Jobbing and alterations . . • ■ . • 562 00 Laboratory supplies, etc., $703.20; coal analysis, $420.42 1,123 62 Lavatory supplies . . ■ ■ 1,446 10 Printing, binding, etc., S2,123.48; lithographing, $2,262.97 4,386 45 Office furniture, furnishings and fixtures 9,217 11 Office machines and devices . . • • - 16,653 05 Office machine repairs, supplies, rentals, etc. . 11,794 93 Postage 6,097 03 Stationery, books, office supplies and equipment 74,339 06 Surveying and nautical instruments 515 09 Wrapping paper, mailing tubes, labels, tags, etc. 6,678 09 Other expenses (flags, $166.12) .... 725 54 $180,782 03

CONTINGENT DEBT (Detail No. 35).

D e b t .

T o ta l S e c u r it ie s . F u n d . PAYMENTS. Balance Balance Balance Balance Bonds Purchased. Matured. Nov. 30, Nov. 30, 1923. 1922. 1923. 1923.

$4,997,000 00 $5,537,000 00 $20,063 84 $9,067,399 97 S540.000 00 $5,216,000 00 $4,391,399 97 $4,411,463 81 123,000 00 251,500 00 4,039 69 1,539,200 00 128,500 00 195,500 00 1,472,200 00 1,476,239 69 250,000 00 306,200 00 3,510 59 2,080,000 00 56,200 00 271,000 00 1,865,200 00 1,868,710 59 - 27,500 00 1,057 55 312,530 00 27,500 00 16,000 00 324,030 00 325,087 55 - 94,000 00 3,051 04 1,071,616 67 94,000 00 54,500 00 1,111,116 67 1,114,167 71 - 94,000 00 2,754 79 1,066,800 34 94,000 00 54,500 00 1,106,300 34 1,109,055 13 - 119,750 00 3,799 12 1,178,650 00 119,750 00 60,750 00 1,237,650 00 1,241,449 12 _ 416,000 00 13,032 57 4,734,933 33 416,000 00 241,500 00 4,909,433 33 4,922,465 90 - 235,000 00 7,437 01 2,679,702 57 235,000 00 136,500 00 2,778,202 57 2,785,639 58 $5,370,000 00 $7,080,950 00 S58.746 20 $23,730,832 88 $1,710,950 00 S6,246,250 00 $19,195,532 88 $19,254,279 08

D e b t .

. $155,500 00 $5,205 26 $1,372,900 00 $155,500 00 $71,500 00 SI,456,900 00 $1,462,105 26 467,000 00 14,880 99 4,642,960 00 467,000 00 239,500 00 4,870,460 00 4,885,340 99 - 119,750 00 3,799 12 1,178,650 00 119,750 00 60,750 00 1,237,650 00 1,241,449 12 - 501,000 00 15,700 83 3,828,912 00 501,000 00 203,000 00 4,126,912 00 4,142,612 83

- 350,000 00 11,080 80 2,376,490 00 350,000 00 128,000 00 2,598,490 00 2,609,570 80 “ 2,007,000 00 64,486 37 19,201,638 82 2,007,000 00 994,743 33 20,213,895 49 20,278,381 86

- $3,600,250 00 $115,153 37 $32,601,550 82 $3,600,250 00 $1,697,493 33 $34,504,307 49 $34,619,460 86

3 Assessments. * Rents, etc. CONTINGENT DEBT — INTEREST AND SERIAL BOND FUNDS (Detail No. 36). I n t e r e s t F u n d s .

R e c e ip t s . P a y m e n t s . Balance Balance LOANS. Dec. 1,1922. Interest on Nov. 30, Assessments. Other. Total. Interest Temporary Interest on Total. 1923. on Loan. Loan. Overdrafts. Charles River b asin ...... $1,049 20 $155,880 80 $155,880 80 $151,807 50 $691 50 $4,972 09 $157,471 09 $541 091 Metropolitan parks 3,459 52 349,679 86 $292 202 349,972 06 328,156 87 2,742 47 22,387 60 353,286 94 144 64 Metropolitan parks, series tw o ...... 10,975 72 116,402 23 7,822 223 / 6,738 31 124,224 45 126,094 10 1,955 88 \ 1,141 79' ) 135,930 08 729 9D Metropolitan sewerage, north system / 13 042 3,305 54 239,152 78 1 1,133 343 } 240,299 16 233,591 68 1,135 68 5,269 42 239,996 78 3,607 92 Metropolitan sewerage, south system / 14 472 1,890 51 347,587 40 \ 604 453 | 348,206 32 340,082 36 1,204 34 8,160 30 349,447 00 649 83 Metropolitan w a te r ...... / 99 952 6,097 13i 1,518,728 66 \ 1.422 223 J 1,520,250 83 1,475,276 25 5,053 58 46,396 29 1,526,726 12 12,572 42i Cambridge subway ..... 740 00 354,190 005 354,190 00 354,050 00 354,050 00 880 00 Defence of the Commonwealth ..... 5,400 00 9,450 00 9,450 00 10,125 00 10,125 00 4,725 00 Suffolk County court house ..... 11,060 00 11,060 00 11,060 00 11,060 00 $20,723 36 | $2,747,941 73 $365,591 89 $3,113,533 62 $3,030,243 76 SI2,783 45 S95.065 80 $3,138,093 01 $3,836 031 * Deficit. _ 4 Revenue transfer (see Detail No. 26). 2 Interest on deposits — Secretary. 6 Rental. 3 Accrued interest on bonds sold. S e r ia l B ond F u n d s .

Receipts. Payments Balance (Serial Balance Dec. 1, 1922. Assessments. Other. Total. Bonds). Nov. 30, 1923.

Charles river b a s i n ...... ■» $10,000 00 $10,000 00 $10,000 00 $10,000 00 $10,000 00 Metropolitan p a r k s ...... 19,250 00 19,250 00 19.250 00 19.250 00 19,250 00 Metropolitan parks, series t w o ...... 50,306 25 66,706 87 $6,325 OOi 73,031 87 50,306 25 73,031 87 Metropolitan sewerage, north system...... 16,500 00 27,775 00 1,725 OOi 29,500 00 29,500 00 16,500 00 Metropolitan sewerage, south system...... 8 002 31,088 00 920 00 * 32,008 00 32.000 00 Metropolitan w a t e r ...... 57.000 00 58,850 00 1,150 00' 60,000 00 57.000 00 60,000 00 Cambridge s u b w a y ...... ! ! ! ! ! 42,000 003 42.000 00 42.000 00 Defence of the Commonwealth ...... 27.000 00 27.000 00 27.000 00 27.000 00 27,000 00 Hinghahi h ig h w a y ...... * 46.250 00 46.250 004 Suffolk County Court House .....!!!!!! 20.000 01 20.000 01 20.000 01 .. 140. P.D. $180,048 25 / $46,250 00< $46,250 004 $260,669 88 $52,120 00 1 $312,789 88 $287,056 26 } $205,781 87 1 Premium on bonds sold. 2 Rental. 2 Deficit. * Revenue transaction (see Statement VI). METROPOLITAN DISTRICT FUNDS UNDER THE CONTROL OF THE METROPOLITAN DISTRICT COMMISSION. PARKS DIVISION—LOAN FUNDS (Detail No. 37).

C h a r l e s R iv e r B a s in L o a n . Balance, Dec. 1, 1922 (no receipts 1923) ...... $36,566 69 Payments (land) ...... $850 00 Balance, Nov. 30, 1923 ...... 35,716 69 $36,566 69

M etropolitan P a r k s L o a n . Overdrawn Dec. 1, 1922 and Nov. 30, 1923 (no transactions in fund) . $12,856 32

M etropolitan P a r k s L o a n , Se r ie s II. Balance, Dec. 1, 1922 (no receipts 1923) ...... $157,471 95

Payments: Furnace Brook Parkway (labor and materials)...... $1,921 60 Old Colony Parkway (contracts, $11,001.55; labor and materials, $18,457.40; engineering, $4,011.34; other expenses, $126.10) . . 33,596 39 Total payments ...... $35,517 99 Balance, Nov. 30, 1923 ...... 121,953 96 $157,471 95

N e p o n s e t B r id g e L o a n . Receipts (sale of bonds) ...... $550,000 00 Balance, Dec. 1, 1922 ...... 110,141 44 $660,141 44 Payments (land, $15,000; contracts, $349,594.24; labor and materials, S6.576.69; engineering, $9,069.57; rent of land, $625; other expenses, S 2 6 5 .3 7 ) ...... $381,130 87 Balance, Nov. 30, 1923 ...... 279,010 57 $660,141 44

B r o o k lin e St r e e t , E s s e x S t r e e t a n d C o tta g e F arm B r id g e L o a n . Overdrawn, Nov. 30, 1923 (no receipts 1 9 2 3 ) ...... $78,927 00 Payments (contracts, S63,880.85; labor and materials, $941.02; engineering, $6,632.98; bridge architect, $4,022.25; pay rolls, $627.89; other expenses, “ „ $ 7 7 . 6 5 ) ...... $ $76,182 64 Overdrawn, Dec. 1, 1922 ...... 2,744 36

$78,927 00

R iv e r S t r e e t , B r ig h t o n St r e e t B r id g e L o a n . Overdrawn, Nov. 30, 1923 (no receipts 1 9 2 3 ) ...... $108 00

Payments (engineering)...... $108 00

W e s t e r n A v e n u e B r id g e L o a n . Overdrawn, Nov. 30, 1923 (no receipts 1 9 2 3 ) ...... $574 91

Payments (engineering)...... $574 91

W e s t e r n A v e n u e a n d A r s e n a l S t r e e t B r id g e L o a n . Overdrawn, Nov. 30, 1923 (no receipts 1923) ...... $706 48 Payments (engineering)...... $706 48

Total receipts .... $550,000 00 Total payments . . . $495,070 89 P.D. 140. PARKS DIVISION — MAINTE

Pat

FUNDS. Balance Receipts. Labor and Gypsy and Dec. 1,1922. Police. Teaming Brown-tail Road (General). Moth Work. Repairs.

Charles River Basin Main- $12,821 57 $192,945 281 - - - - Park and Water Areas . - - $62,823 25 $32,762 16 - Locks, gates and draw- ' bridges ~ - 55,306 57 Special (repairs to locks and gates) . -- - ~ - Nantasket Beach Mainte- nance .... 11,756 40 64,378 621 22,294 35 25,806 75 - $7,040 37 Wellington Bridge Mainte­ / 10,781 241 9,793 45 - nance . . . | 399 40 \ 3,593 752 - - Metropolitan Parks Main- } tenance 116,930 14 759,501 351 --- - General expense -- 203,319 38 - - - Beaver Brook Res. - - - 1,104 69 S815 40 - Blue Hills Reservation . - - - 46,291 88 29,619 81 3,184 50 Cambridge Parkway - - - 20,130 17 647 85 26,075 06 Charles River Upper Di- vision .... -- - 27,908 37 8,862 01 7,088 89 Riverside Recreation Grounds - - - 4,194 63 -- Lynn Shore Reservation - - - 9,437 40 - 941 67 Middlesex Fells Res. _ - - 42,213 60 29,742 30 7,831 28 Mystic River Res. . - - - 11,972 58 - - Neponset River Res. - - - 100 00 2,228 77 - Quincy Shore Res.. - - - 6,535 79 - 3,773 10 Revere Beach Res. --- 39,387 47 - 7,002 66 Stony Brook Reservation _ -- 5,129 55 4,125 38 1,360 63 Winthrop Shore Res. - -- 8,365 07 - 640 25 Pensions and Allowances ___- __ Band Concerts ------Repairs to Sea Wall at Revere ______Magazine Beach Sanitary ------Harvard Bridge Investi- gation .... -- --_- Clearing Woods - - __ __ Metropolitan Parks Main- / 399,304 961 \ tenance, Boulevards . } 108,404 9810\ 399,304 962 I ~ General expense -- 85,586 32 _ _ Alewife Brook Parkway . -- - 11,269 47 306 04 764 14 Blue Hills Parkway - - _ 5,717 52 694 34 17,007 23 Dedham Parkway . - -_ 496 69 775 08 Fresh Pond Parkway -- _ 1,912 51 42 07 575 67 Furnace Brook Parkway - 6,622 97 1,419 21 7,269 27 Hammond Pond Park- - way .... --_ 2,601 00 _ Lynn Fells Parkway -- - 4,185 52 33 51 180 41 Lynnway - - _ 8,476 42 _ 167 80 Middlesex Fells Parkway -- _ 19,727 90 968 77 10,857 16 Middlesex Fells Roads . __ 4,744 00 12,655 51 Mystic Valley Parkway . -_ _ 21,681 78 1,456 79 806 62 Nahant Beach Parkway _ _ 630 07 Neponset River Bridge . _ _ 8,707 22 Neponset River Parkway _ _ _ 1,245 25 137 14 173 62 Revere Beach Parkway . - _ 24,970 37 575 25 11,490 49 West Roxbury Parkway . - _ _ 1,053 62 326 96 498 43 Winthrop Parkway -_ 1,765 92 945 46 Woburn Parkway . 524 95 Specials: — “ - - 4,911 76 292 31 Revere Beach Drive . _ Cambridge Parkway . _ Mystic Valley Parkway - Cottage Farm Bridge, - - -- - repairs _ West Roxbury Park- wav . Winthrop Parkway Road building machin------ery .... - --- $33,502 53 $1,829,810 16 $374,023 30 $483,497 31 $82,293 91 $130,260 32 1 Assessments. 2 Receipt from revenue (see Detail No. 24). ! £ ^ ment t0 revenue (see Detail No. 22). 4 Office and engineering. ! §,alanes (commissioners, secretary, etc., $13,990.26; engineers, etc., $11,397.36). 8 Oarage repairs. ' Part II. 75 NANCE FUNDS (Detail No. 38)

MENTS. B a la n ce G en eral CONSTRUCTION. N o v . 30, M iscel­ S treet S u p p lies Sub-totals. Total. 1923. L ighting. a n d L a b o r a n d lan e o u s. C o n trac ts. E x p en ses. M aterials.

$190,589 65 $15,177 20 $4,005 49 $10,397 55 ' - -- $109,988 45 - -

- 9,579 91 --- 64,886 48 --

-- $13,600 00 $2,114 72 - 15,714 72 --

1,632 14 11,240 51 -- - 68,014 12 68,014 12 8,120 90 1,950 49 1,209 83 - - - 12,953 77 12,953 77 1,820 62

_ _ _ _ $50,000 008 50,000 00 778,957 72 97,473 77 - 5,381 384 -- 25,387 62 s 234,088 38 - - - 1,002 80 -- - 2,922 89 -- - 11,244 07 -- - 90,340 26 -- 3,852 91 5,454 84 -- - 56,160 83 - -

1,445 61 15,488 44 -- 1,075 00® 61,868 32 --

_ 1,953 85 _ _ _ 6,148 48 _ _ 2,520 00 3,407 13 - - 1,927 007 18,233 20 -- - 11,443 38 --- 91,230 56 -- - 1,103 50 -- - 13,076 08 -- - 44 84 --- 2,373 61 -- 2,409 26 903 07 -- - 13,621 22 -- 5,674 79 8,727 77 --_ 60,792 69 _- - 512 97 - - - 11,128 53 - - 636 51 1,743 25 - - - 11,385 08 ------14,917 66 14,917 66 - - ~ --- 19,631 90 19,631 90 - -

- _ 6,542 85 _ 57 15 6,600 00 _ _ - 12,868 75 - 350 00 13,218 75 - -

- - __ 552 57 8 552 57 _ _ - - - - 666 719 666 71 ------553,496 07 136,708 87 - 5,639 854 __ 28,035 1011 119,261 27 _ _ 787 96 3,258 44 - - _ 16,386 05 _ _ 2,509 44 861 94 - -- 26,790 47 - - - 800 00 - - _ 2,071 77 _ _ 352 50 176 40 _ __ 3,059 15 _ _ 2,864 73 816 29 - - - 18,992 47 - -

- 51 00 _ _ _ 2,652 00 . _ 1,491 27 312 73 - _ _ 6,203 44 _ _ 210 00 1,057 59 ___ 9,911 81 _ _ 13,582 58 3,419 47 -__ 48,555 88 _ _ 2,691 52 1,070 66 - __ 21,161 69 __ 4,504 37 4,559 82 - _ _ 33,009 38 _ _ 980 00 758 88 -_ _ 9,336 21 __ 225 00 1,972 83 - -• - 10,905 05 - - - - —— _ 1,556 01 _ _ 10,321 23 6,919 80 --_ 54,277 14 __ - 1,072 05 - -_ 2,951 06 __ 723 37 101 91 --_ 3,538 66 _ _ 745 64 -- - 6,474 66 -- - 44,978 96 _ 65 10 45,044 06 __ ~ - 22,426 24 - 29 70 22,455 94 _ _ " - 5,336 96 94 95 - 5,431 91 --

- 5,310 84 -- 5,310 84 --

- 13,600 02 2,138 50 20 20 15,758 72 _ _ " ~ 50,536 32 5,390 28 1,867 9012 57,794 50 - -

- -- 4,605 93 4,605 93 - -

$65,373 17 §134,434 39 SI75,200 94 §9,738 45 §149,189 54 $1,604,011 33 SI,604,011 33 §259,301 36

7 Shelters. 8 Architect, S500. 9 Industrial Accident compensation. 10 Deficit. “ Salaries (commissioners, secretary, etc., $14,000.83; engineers, etc., $14,034.27). Ji

R e c e ip t s (C a sh ). Securities S500 00 Fines and penalties 12,137 75 Interest (on investments, $5,697.50; on bank balances, $2,022.84) . . 7,720 34 Secretary (bathhouses, $53,121.98; rents, $38,859.46; sales, $11,534.20; licenses and permits, $8,022; reimbursement for services, $10,176.19; miscellaneous, $900.64) ...... 122,614 47 Total receipts $142,972 56 Balance Dec. 1, 1922 ...... • • • * 82,469 75 $225,442 31

P a y m en t s. General expenses (advertising, etc.) ...... $68 90 Policé (repairs to uniforms, 8552.89; other expenses, $60.86) . . . 613 75 Blue Hills Reservation (hauling wood, $403.76; other expenses, $279.73) . 683 49 Cambridge Parkway — Magazine Beach bathhouse, $2,741.19; contracts (surfacing Memorial Drive, $3,00Q; tennis courts, $1,182.'95; sanitary building, $1,295.53), $5,478.48; catch basins and drains, $3,002.48 . . 11,222 15 Charles River, Upper Division — repairs to storage shed (contract, $849; labor and materials, $2,155.42), $3,004.42; other expenses, $126.78 . . 3,131 20 Riverside Recreation Grounds (repairs to dressing room, $760.47; other expenses, $35.99) ...... 796 46 Middlesex Fells Reservation — repairs to buildings (contracts, $2,323; miscellaneous, $108.03), $2,431.03; other expenses, $291.21 . . . 2,722 24 Mystic River Reservation (lighting buildings) ...... 3 77 Quincy Shore Reservation (lighting buildings) ...... 2 04 Revere Beach Reservation — bathhouse, $66,374.59; repairs to sea wall (contract, $751.49; labor and materials, $375.12), $1,126.61; other expenses, $279.36 ...... 67,780 56 Stony Brook Reservation (repairs to houses, etc.) ..... 83 49 Blue Hills Parkway — sidewalk and entrance (construction, $660.15; refund of deposit, $226.62) ...... 886 77 Furnace Brook Parkway (entrance construction, refund of deposit) . . 37 25 Middlesex Fells Parkway — sidewalk and entrance (construction, $870.20; refund of deposit, $117.72), $987.92; damages for injuries, $416; other expenses, $0.54 ...... 1,404 46 Mystic Valley Parkway — sidewalk and entrance (construction, $492.51; refund of deposit, $ 9 4 .8 5 ) ...... 587 36 Nahant Beach Parkway (bathhouse) ...... 8,496 52 Revere Beach Parkway — entrance (construction, $549.99; refund of deposit, $62.88), $612.87; power and light, $104.42 .... 717 29 West Roxbury Parkway (contract, grading, surfacing and other work) . 1,829 48 Woburn Parkway (water rates) ...... 3 50 Charles River, Lower Basin — Edwin U. Curtis memorial (contract), $1,254; light and water, $180.95; other expenses, $66.68 ...... 1,501 63 Nantasket Beach Reservation — bathhouse, $21,259.72; shelter and living quarters (contract, $28,782.70; architect’s services, $1,200), $29,982.70; sanitary building, $22,610.54; repairs to buildings, $1,612.38; garage and service shed, $192.29; other expenses, $67.36 ..... 75,724 99

Total payments $178,297 30 Balance, Nov. 30, 1923 47,145 01 $225,442 31 SECURITIES. Balance Dec. 1, 1922 $156,000 00 Matured $500 00 Balance Nov. 30, 1923 * 155,500 00 $156,000 00 Total fund — securities, $155,500; cash, $47,145.01 ..... $202,645 01

______p a r k s DIVISION — TRUST FUND (Detail No. 40).

R e c e ip t s (C a sh ). M a n ce Dec"!0 ®81'12’ on average bank baia,“ «;, $16.63) . . S97 75

$616 03 Part II. 77 P a r k s D i v is io n — T r u s t F u n d (Detail No. 40) — Concluded.

P a y m e n t s. None Balance, Nov. 30,1923 ......

SECURITIES. No transactions — balance Nov. 30, 1923 ...... $1,850 00

Total fund — securities, $1,850; cash, $616.03 ..... $2,466 03

NEPONSET RIVER VALLEY FUND.

Overdrawn, Dec. 1, 1922 and Nov. 30, 1923 (no transactions in fund) . $108,817 43

WATER AND SEWERAGE DIVISION — LOAN FUNDS (Detail No. 41).

M etropolitan S e w e r a g e L o a n , N o r t h S y s t e m . Receipts — sale of bonds, $150,000; from secretary (sale of tools, etc.), $41.35 $150,041 35 Balance, Dec. 1, 1922 ...... 12,285 73 $162,327 08 Payments (sewer in Woburn and Winchester) : Contract, section 71, new Mystic sewer $19,595 57 Paj' rolls (weekly and monthly) ..... 7,910 54 Castings, pipe, valves, etc...... 3,442 21 Express, freight, etc., $479.23; other expenses, $452.84 . 932 07 Total payments ...... $31,880 39 Balance, Nov. 30, 1923 ...... 130,446 69 $162,327 08

M etropolitan S e w e r a g e L o a n , S o u t h S y s t e m . Receipts (sale of bonds) ...... $so,ooo 00 Balance, Dec. 1, 1922 ...... 26,970 10 $106,970 10 Payments: Quincy Station Force Main (pay rolls, $1,335.34; contract, $24,594.70; castings, pipe, valves, etc., $24,326.16; express, freight, etc., $346.75; pipe inspection, $390; other expenses, $522.51) . $51,515 46 Quincy Station pump and other equipment (pay rolls, $1,185; castings, pipe, valves, etc., $579.30; engine and pump, $3,581.25; other expenses, $ 3 18.69)...... 5,664 24 Wellesley sewer extension — land damages (land, $1,500; other expenses, S 4 3 .2 2 ) ...... 1,543 22 Addition to Ward Street pumping plant (services, engineer, etc.) 66 10 Total payments ...... $58,789 02 Balance, Nov. 30, 1923 48,181 08 $106,970 10

M etropolitan W a t e r L o a n . Receipts — sale of bonds, $100,000; from secretary (tools, supplies, etc.), $5,393.99 ...... $105,393 99 Balance, Dec. 1, 1922 54,763 80 Deficit, Nov. 30, 1923 ...!!!!!!! 170,584 63

$330,742 42 Payments: General expense (payrolls, $2,248.94; castings, pipe, valves, etc., $43,350.62 other expenses, $406.77) ..... $46,006 33 ■^i)!1^ 011 Re,servoir (payrolls, $2,645.29; contracts, $96’888.6'5; arihitec $2,000; other expenses, $238.04), $101,771.98 less value of stock trans ferred to General Expense, $42.05 101,729 93 78 P.D. 140. W a t er a n d S e w er a g e D iv is io n — L o a n F u n d s (Detail No. 41) — Concluded. Payments — Con. Additional pumping equipment for southern high service (Chestnut Hill) — pay rolls, $4,134; contracts, $16,683.50; castings, pipe, valves, etc., $1,548.33; engine, pump and boiler repairs and supplies, $2,934.98; other expenses, $398.53 ...... $25,699 34 Additional pumping equipment for northern high service (Spot Pond) — pay rolls, $3,251.28; contracts, $7,442; castings, pipe, valves, etc., $1,420.51; engine, pump and boiler supplies, $482.42; other expenses, $157.87 ...... # ...... 12,754 08 Reinforcing northern high service pipe lines — pay rolls, $5,034; contracts, $40,707.43; services (appraising, etc.), $633.89; alterations in service connections, etc., $1,409.85; castings, pipe, valves, etc., $8,810.20; land, $1,025; other expenses, $489.41 ...... 58,109 78 Western aqueduct supply main (pay rolls, $18,465.17; contracts, $16,824.05; castings, pipe, valves, etc., $47,486.35; lumber, hardware, etc., $1,666.75; pipe inspection, $1,120; surveying instruments, $522.70; other expenses, $357.94) ...... 86,442 96 Total payments ...... $330,742 42 Total receipts .... $335,435 34 Total payments . . . $421,411 83

WATER AND SEWERAGE DIVISION — MAINTENANCE FUNDS (Detail No. 42).

Metropolitan Metropolitan Metropolitan Sewerage Sewerage Water North System. South System. Maintenance.

Receipts: Secretary (tools, supplies, e t c . ) ...... $639 23 $326 28 $3,453 86 Assessments ...... 358,591 51 194,731 52 789,646 05 Total receipts, $1,347,388.45 ...... $359,230 74 $195,057 80 $793,099 91 Balance, December 1, 1922 ...... 20,881 81 11,400 30 47,521 00 $380,112 55 $206,458 10 $840,620 91 Payments; Payrolls (monthly and w eek ly )...... $190,342 89 $115,024 48 $493,146 09 Special s e r v ic e s ...... 90 00 50 00 5,210 191 Contracts (machinery repairs and materials) 16,367 75 Land ...... 2,662 00 1,400 00 Automobiles and trucks ...... 4,427 30 Automobile repairs, supplies, etc...... 1,235 74 335 24 6,638 50 Cleaning supplies...... 967 66 634 11 986 27 Compensation for injuries (employees) .... 1,409 99 634 43 1,755 30 Damages to p ro p e rty ...... 2,714 98 Disposal of sewage...... 10,300 00 Engine, pump and boiler repairs and supplies 3,309 16 1,859 96 10,452 11 Express, freight and t r u c k i n g ...... 1,621 88 6,090 83 36,340 84 Fuel, light, power and water...... ’ 71,215 94 32,206 90 49,634 36 Improvement and care of grounds .... 4,034 81 Jobbing and r e p a i r s ...... ’ 1,301 47 5,230 19 10,279 85 Keep of horses, stable supplies, etc...... 1,812 68 1,263 59 1,988 14 Machinery, engines and pumps ..... 1,283 80 4,487 01 Oils and gasoline 2,220 41 1,026 27 5,625 19 Printing...... 701 41 538 51 1,657 53 Rent and care of offices ..... 1,298 51 1,117 89 1,956 17 Stationery, telephone, office and engineers’ supplies, etc. 1,342 43 767 28 6,396 08 Sewer and building materials .... 17,885 70 9,993 36 34,726 95 Team and automobile hire 3,479 21 T r a v e l...... ] * 2,683 18 577 42 2,845 37 Payments to cities and towns (in lieu of taxes, etc.) ! 48,376 05 Other e x p e n s e s ...... 3,363 732 289 10 2,223 07s Total payments, $1,251,837.26 $306,748 584 $187,939 56 $757,149 12s Balance, Nov. 30, 1923 . 73,363 97 18,518 54 83,471 79 $380,112 55 $206,458 10 $840,620 91

1 Analysis and inspection, $1,121.89; police, $2,619.79- 4 Reading pumping station — total, $2,718.33 (land, engineering and other services, $1,468.51. ’ $2,662; other expenses, $56.33). Investigation 3 Shirley Gut Ferry (labor and maintenance), $1 000- in re to additional sewers in Arlington and Med­ rubber clothing, $548.81; borings, $915 45 ford — total, $3,106.82 (payrolls, $1,995.29; bor­ 3 Furniture, etc., $531.91; horses, $425; laboratory ings, $915.45; other expenses, $196.08). and medical supplies, $434.63. 6 Investigation in re to filtration of water supply — total, $3,148.42 (pay rolls, $1,240.10; building materials, $1,326.87; other expenses, $581.45). Part II. 79 METROPOLITAN PLANNING BOARD FUND (Detail No. 43).

R e c e ip t s . Assessments (Acts 1923, chap. 399) ...... $15,000 00

Payments. Services (adviser on highways and assistants, $1,209.25; engineers, $1,650.15; clerk, $ 3 1 2 .5 0 ) ...... $3,171 90 Maps, blue prints and drafting supplies ...... 568 43 Rent and care of office (11 Beacon Street) ...... 356 57 Stationery, office supplies and equipment ...... 324 84 Travel, $160.95; other expenses, $418.02 ...... 578 97

Total payments ...... $5,000 71 Balance, Nov. 30, 1923 ...... 9,999 29

$15,000 00

TEMPORARY LOANS — METROPOLITAN DISTRICT (Detail No. 44).

1923 Aug. 29, National Shawmut Bank, due Oct. 25, 1923, interest at 4.19 (paid Oct. 1 5 ) ...... $1,000,000 00 Sept. 12, First National Bank, due Oct. 25, 1923, interest at 4.19 (paid Oct. 1 6 ) ...... 1,000,000 00 Sept. 26, Old Colony Trust Co., due Oct. 25, 1923, interest at 4.18 (paid Oct. 2 5 ) ...... 1,000,000 00

$3,000,000 00 80 P.D. 140. TRUST DEPOSITS AND TRUST

C a s h .

Balance Balance Balance Dec. 1, Receipts. Payments. Nov. 30, Dec. 1, 1922. 1923. 1922.

American Employers Ins. Co. . • _ _ --- American Indemnity Co. of Galveston, Texas -- - American Mutual Liability Insurance Co. . -“ “ ~ — — 250,000 DO Boston Casualty Co...... - $20,000 00 $20,000 00 " 104,000 00 Boston Mutual Life Insurance Co. -- — British & Foreign Marine Insurance Co. - -“ — 305,000 00 Brotherhood Accident Co...... - _ Columbian National Life Insurance Co. . Commercial Union Assurance Co. Ltd. of London, Eng...... - - - -— - - Contractors Securities Fund .... $7,000 00 600 00 7,600 00 - 17,450 00 Dixie Fire Insurance Co...... - -“ - Eastern Casualty Insurance Co. . - --- 119,850 00 Employers Liability Assurance Corp’n Ltd. __ _ _ 450,000 00 - 25,000 00 25,000 00 - 100,000 00 Federal Mutual Liability Insurance Co. - 9,000 00 9,000 00 - 105,000 00 Fraternal Protective Asso’n .... - 2,000 00 2,000 00 - 108,000 00 Inheritance Tax Deposits .... 1,200 00 -- $1,200 00 - John Hancock Mutual Life Insurance Co. . - - - - 275,000 00 La Société des Artisans Canadiens Français - - -- 5,000 00 Liberty Mutual Insurance Co. - - - - 130,000 00 Loyal Protective Insurance Co. - - -- 100,000 00 Masonic Accident Insurance Co. . - - - - 110,000 00 Mass. Accident C o ...... - - — - ' 110,000 00 Mass. Bonding & Insurance Co. . -- -- 300,000 00 Mass. Indemnity Co...... - 1,000 00 1,000 00 - 2,000 00 Mass. Mutual Life Insurance Co. . - - - - 200,000 00 Mass. Protective Association, Inc. -- - - 116,000 00 New England Equitable Insurance Co. - 25,500 00 25,500 00 - 301,000 00 New England Mutual Life Insurance Co. . - - - - 225,000 00 New Zealand Insurance Co...... -- - - 200,000 00 North Carolina Home Insurance Co. . “ 11,000 00 Northern Assurance Co. Ltd. of London, ■ ' " E n g la n d ...... ---- 100,000 00 Ridgely Protective Association -- -- 100,000 00 Royal Exchange Assurance Co. - - - - 200,000 00 State Mutual Life Assurance Co. . -- -- 250,000 00 Thames & Mersey Marine Insurance Co. - -- - 100,000 00 Union Marine Insurance Co. - 1,000 00 1,000 00 - 117,000 00 United Casualty Co...... - -- - 100,000 00 United States Indemnity Society - - - - 10,000 00 Virginia Fire & Marine Insurance Co. . --- - 13,000 00 $8,200 00 $84,100 00 $91,100 00 $1,200 00 $5,273,100 00 Part II. SI DEPOSITS INCOME (Detail No. 45)

S e c u r it ie s . I n c o m e .

R eceipts Balance B alance P ay m e n ts W ithdraw n T otal (In terest B alance Deposited. N ov. 30, Dec. 1, (to N ov. 30, or matured. D eposit. on In ­ C om pany) 1923. 1922. vestm en t). 1923.

_ $320,000 00 . $320,000 00 $320,000 00 $4,987 50 $4,987 50 _ - 56,000 00 56,000 00 - 2,270 00 2,270 00 - _ - 120,000 00 120,000 00 - 4,050 00 4,050 00 _ _- 250,000 00 250,000 00 - 9,000 00 9,000 00 _ 21,000 00 $21,000 00 104,000 00 104,000 00 - 4,320 50 4,320 50 _ 57,000 00 56,500 00 50,000 00 50,000 00 - 2,092 49 2,092 49 _ - - 305,000 00 305,000 00 - 12,535 00 12,535 00 _ _- 102,000 00 102,000 00 - 3,637 50 3,637 50 _ - - 200,000 00 200,000 00 - 7,000 00 7,000 00 - __ 100,000 00 100,000 00 _ 3,500 00 3,500 00 100 00 - 1,400 00 1,400 00 $241 80 59 47 - $301 27 85,019 39 16,700 00 85,769 39 85,769 39 - 2,460 22 2,460 22 - - 10,000 00 10,000 00 - 400 00 400 00 _ 5,000 00 5,000 00 119,850 00 119,850 00 - 5,056 10 5,056 10 - __ 450,000 00 450,000 00 _ 17,800 00 17,800 00 19,000 00 119,000 00 --- 751 25 751 25 _ 60,000 00 60,000 00 105,000 00 105,000 00 - 4,810 75 4,810 75 _ 32,000 00 25,000 00 115,000 00 115,000 00 4,506 25 5,362 50 4,547 50 5,321 25 2,000 00 - 2,000 00 3,200 00 - 78 64 78 64 -- 275,000 00 275,000 00 - 9,625 00 9,625 00 _ -- 5,000 00 5,000 00 --_ _ -- 130,000 00 130,000 00 - 5,525 00 5,525 00 _ 85,000 00 85,000 00 100,000 00 100,000 00 - 4,312 49 4,312 49 _ -- 110,000 00 110,000 00 - 4,552 50 4,552 50 _ 65,000 00 65,000 00 110,000 00 110,000 00 - 4,781 25 4,781 25 - - 300,000 00 300,000 00 - 10,690 00 10,690 00 _ 2,000 00 1,000 00 3,000 00 3,000 00 247 50 . 146 25 247 50 146 25 250,000 00 200,000 00 250,000 00 250,000 00 - 9,312 50 9,312 50 - - 116,000 00 116,000 00 - 4,752 50 4,752 50 25,500 00 25,500 00 301,000 00 301,000 00 - 13,562 91 13,562 91 -- 225,000 00 225,000 00 - 7,375 00 7,375 00 _ - - 200,000 00 200,000 00 - 7,000 00 7,000 00 -- 11,000 00 11,000 00 - 440 00 440 00 - -- 100,000 00 100,000 00 _ 4,250 00 4,250 00 - - 100,000 00 100,000 00 - 3,950 00 3,950 00 - - 200,000 00 200,000 00 - 7,500 00 7,500 00 - - 250,000 00 250,000 00 - 8,125 00 8,125 00 -- 100,000 00 100,000 00 - 3,500 00 3,500 00 - 1,000 00 116,000 00 116,000 00 - 4,722 50 4,722 50 -- 100,000 00 100,000 00 - 4,150 00 4,150 00 9,000 00 8,000 00 11,000 00 11,000 00 1,067 50 511 25 1,000 00 578 75 -- 13,000 00 13,000 00 - 405 00 405 00

$1,037,619 39 $688,700 00 $5,622,019 39 $5,623,219 39 $6,063 05 $209,361 07 $209,076 60 $6,347 52 STATEMENT VI. Showing C ondition of Accounts — Special R evenue and L oans.

D etail P a y m e n t s . showing Balance Balance A c c o u n t . Receipts. tra n s­ Dec. 1, 1922. N ov. 30, 1923. actions. T otal.

Special Revenue (subject to appropriation): Fire prevention ...... 21 $63 37 $23,962 61 $23,761 34 $264 64 (22 998,835 48 8,143,168 07 $6,202,009 37 l 24 402,898 71 6,604,908 08 2,537,095 47 Waterways Fund ...... 22 34,447 32 1,027 07 698 27 34,776 12 Gas a n d Electric L i g h t ...... 23 37,100 05 55,446 29 65,352 96 27,193 38 Sm oke A b a t e m e n t ...... 23 7,619 24 8,800 00 7,534 01 8,885 23 T o tal ...... $1,615,366 10 $8,593,691 16 $7,098,299 63 $3,110,757 63 Special Revenue (not available for appropriation): P in n ated g r o u s e ...... - $110 58 - - $110 58 D ivision of the B lind, I n d u s t r i e s ...... 13 891 61 $176,596 57 $173,923 60 3,564 58 D ivision of th e B lind, Shop A c c o u n t ...... 13 - 37,889 82 36,045 00 1,844 82 M assachusetts R eform atory, I n d u s t r i e s ...... 18 117,580 91 181,935 881 210,277 76 89,239 03 Prison C am p an d H ospital, I n d u s t r i e s ...... 18 - 48,438 272 26,785 88 21,652 39 Reformatory for Women, Industries ...... 18 63,280 77 109,341 571 105,181 06 67,441 28 State Prison, I n d u s t r i e s ...... 18 292,833 04 356,792 051 443,888 11 205,736 98 State F arm , I n d u s t r i e s ...... - 6,826 70 - 6,826 70 Highway Improvement ...... 22 25,000 00 106,187 85 121,187 85 10,000 00 H ighw ay T ru st, U nited States G r a n t ...... 22 296,722 24 1,270,763 60 1,250,000 00 317,485 84 Im provem ent of R ivers an d H a r b o r s ...... 22 - 123,430 40 83,990 73 39,439 67 Incom e, M assachusetts School F u n d ...... 27 189,852 68 385,671 69 376,941 31 198,583 06 A gricultural Extension Work, U nited S tates G ran t ...... 27 - 31,234 76 31,234 76 Endowment of Colleges for Agriculture and Mechanics Art, United States Grant 27 - 50,000 00 50,000 00 _ Vocational Education Trust, United States Grant ...... 27 29,958 37 130,921 68 127,275 98 33,604 07 Incom e Technical E ducation, U nited States G r a n t ...... 27 - 10,950 00 10,950 00 Incom e Technical E ducation, C om m onw ealth G r a n t ...... 27 - 4,970 00 4,970 00 _ income, Millicent L i b r a r y ...... 27 - 3,200 00 3,200 00 _ Venereal Diseases Trust, United States Grant ...... - 205 04 - 205 04 Soldiers’ H om e in M assachusetts, U nited S tates G r a n t ...... 27 - 50,880 00 50,880 00

T o tal receipts (w ithout t r a n s f e r ) ...... $3,052,243 02 140. P.D. T ran sfer receipt (as i n d i c a t e d ) ...... 26,961 12

T o t a l ...... $1,023,261 94 $3,079,204 14 $3,106,732 04 $995,734 04 at II. Part

Loan Accounts: Armory Loan ..•••• 4 $454 763 $454 76 Defence of the Commonwealth Loan 4 $76,528 82 1,516 90 $75,011 92 Soldiers’ Gratuity Loan . . • • 4 1,224 09 250 00 974 09 Massachusetts Military Service Loan (1916) 4,067 08 4,067 08 6 465,943 04 3,176,432 31 $40,843 47 Military and Naval Service Fund . 28 42,300 00 29 1,000,000 00 1,083,143 47 2,559,231 88 Massachusetts War Loan .... 6 549 65 4 08 545 57 State House Construction Loan 29 36,627 27 36,627 27 Western Massachusetts Highway 22 24,910 83 24,910 83 22 — 95,051 964 186,942 523 28 $17,890 56 Hingham Highway Loan . 29 27,750 00 36 46,250 00 91,890 56 Salisbury Highway Loan . — 7,481 18* — 7,481 18« Harbor Improvement Loan 29 229,160 36 60,000 00 169,160 36 Abolition of Grade Crossings Loan . 25 607,059 43 30,071 25 576,988 18 Total receipts (without transfers) $3,201,343 14 Transfer receipts (as indicated) 187,397 28 T o t a l ...... $1,318,626 60 $3,388,740 42 $1,303,958 29s $3,403,408 73 Total receipts (without transfers) . $14,847,277 32 Transfer receipts (as indicated) 214,358 40 Grand to t a l...... $3,957,254 64 $15,061,635 72 $11,508,989 96 $7,509,900 40

Part transferred to Ordinary Revenue. See Detail 26. 5 Expenses $73,140 46 $26,961.12 transferred from Ordinary Revenue. \ gee Detail 31 Interest 60,190 56 Transferred from Ordinary Revenue. J Debt 96,627 27 Deficit. Temporary notes . 1,074,000 00

00 CO 84 P.D. 140. STATEMENT VII. R eal E state, etc., the P roperty op th e C ommonwealth.

State Capitol: — Buildings and fixtures .... $5,008,500 00 Land ...••• 3,491,500 00 S8,500,000 00 Charitable Institutions: — Buildings and fixtures .... $24,522,146 45 Land ...... 1,930,505 75 26,452,652 20 Reformatory and Correctional Institutions: — Buildings and fixtures .... $5,681,845 16 Land ...... 772,425 17 6,454,270 33 Educational Institutions: — Buildings and fixtures .... $7,468,767 22 Land ...... 856,140 74 8,324,907 96 Armories: — Buildings and fixtures .... $4,471,902 12 Land ...... 792,456 94 5,264,359 06 Military Camp Ground, Framingham: — Buildings and fixtures .... $91,442 17 Land ...... 51,450 00 142,892 17 Division of Fisheries and Game: — Buildings and fixtures .... $118,507 00 Land ...... 27,962 00 146,469 00 Division of Forestry: — Buildings and fixtures .... $86,725 00 Land ...... 504,794 55 591,519 55 Division of Housing and Town Planning: -— Buildings and fixtures .... $30,758 54 Land ...... ■12,500 00 43,258 54 Division of Highways: — Land ...... 46,700 00 Division of Waterways and Public Lands:.— Buildings and fixtures .... $4,631,300 00 Land ...... 13,324,875 00 Docks ...... 1,987,300 00 Flats ...... 518,100 00 Piers ...... 2,610,300 00 23,071,875 00 Miscellaneous: — State Agricultural and Industrial Building $34,704 69 State Library 222,669 08 State Reservations .... 247,114 03 Weights, measures and balances . 6,500 00 510,987 80 Total Nov. 30, 1923 879,549,891 61

Respectfully submitted, HOMER LORING, JAMES C. McCORMICK, ROBERT L. WHIPPLE, THOMAS W, WHITE, Commissioners. CONTENTS. PAGE St a t e m e n t I. Funded debt ...... f • 1-2 St a t e m e n t II. Receipts and payments ...... 3-4 St a t e m e n t III. Expenses by departments for 1922 and 1923 ...... 5 St a t e m e n t IV. Receipts and expenses in detail ...... 5-65 St a t e m e n t V. Transactions and investments of funds, agency accounts, trust deposits and temporary loans . . . • • • 66-81 St a t e m e n t VI. Showing condition of accounts — Special revenue and loans . . . . 82-83 St a t e m e n t VII. Real estate, etc., property of the Commonwealth . . . . . 84

INDEX.

PAGE Abolition of grade crossings ...... 61 Accountants, public, registration of ...... 39 Accounts, Division of ...... 30 Adjutant General’s department ...... • . 10, 13 Agency accounts ...... 70 Agricultural College, Massachusetts ...... 33 Agricultural Information, Division of ...... 23 Agriculture, Department of ...... • • • • • • 21 Aid and Relief, Division of ...... • . . . 46 American Sugar Refining Company — settlement of claim ...... 61 Americanization and Immigration, Division of ...... 34 Animal Industry, Division of ...... 26 Animals, compensation of inspectors of ...... 61 Annuities and pensions ...... 61 Appeal, Board of, on Fire Insurance Rates ...... 28 Arbitration and Conciliation, Board of ...... 40 Armory Commission ...... 16 Armory loan ...... 10, 16 Attorney General’s department ...... 21 Auditor’s department ...... 2Q.

B. Banks and Loan Agencies, Division of . 28 Bar Examiners, Board of .... 9 Blind, Division of the ...... 34 Boards: Appeal on Fire Insurance Rates 28 Bar Examiners ...... 9 Boiler Rules ...... 52 Conciliation and Arbitration .... 40 Dental Examiners ..... 39 Elevator Regulations ..... 52 Registration ...... 39 Retirement ...... 20 Teachers Retirement ..... 35 Boiler Inspection department .... 52 Boiler Rules, Board of ..... 52 Bonds, official, reimbursement for 61 Books, worthless, Commission on Disposal of 10, 13 Boston riot duty ...... 14 Bounties on seals ...... 61 Boxing Commission ...... 53 Buildings, construction and improvement of . 61 Bunker Hill Monument, maintenance of 60 c. Care and custody of trust deposits 62 Celebration of Spanish War termination 13 Chief Quartermaster, Department of the 10, 15 Chief Surgeon, Department of the 10, 16 Child Guardianship, Division of 46 Civil Service Division . 38 Claims for death of firemen . 61 Collateral legacy tax .... 62 Commerce, Foreign and Domestic, Commissio 41 Commissioner of State Aid and Pensions Commissions (see also Boards) : 12 Armory .... 16 Art ..... 11 Disposal of Worthless Books . 10, 13 Foreign and Domestic Commerce . 41 History of Massachusetts in the World W 13 Memorials in Cuba 13 Metropolitan District 60 Neeessaries of Life 10, 13 Pilgrim Tercentenary 13 Probation 9 Provincetown Tercentenary 13 Soldiers and Sailors 13 Uniform State Laws 11 86 INDEX. PAGE Communicable Diseases, Division of 49 Conciliation and Arbitration, Board of . 40 Conscience fund ...... 62 Conservation, Department of . . 23 Construction and improvement of buildings 61 Contingent debt, interest and serial bond funds 72 Contingent debt sinking funds 70 Corporation tax ...... 61 Corporations and Taxation, Department of 29 Courts . . 8 Cuba, Commission on Memorials in 13

D. Dairying and Animal Husbandry, Division of ...... 2l Damages by wild deer ...... 61 Debt, funded ...... 1 Deer, wild, damages by ...... 61 Dental Examiners, Board of ...... 39 Department of: Agriculture ...... 21 Attorney General ...... 21 Auditor ...... 20 Banking and Insurance ...... 28 Civil Service and Registration ...... 38 Conservation ...... 23 Corporations and Taxation ...... 29 Correction ...... 44 Education ...... 31 Executive ...... 10 Industrial Accidents ...... 39 Labor and Industries ...... 40 Legislative ...... 5 Mental Diseases ...... 41 Military ...... 10, 13 Public Health ...... 48 Public Safety ...... 51 Public Utilities ...... 59 Public Welfare ...... 46 Public Works ...... 53 Secretary of the Commonwealth ...... 17 Treasurer and Receiver General ...... 19 Deposits, interest on ...... 62 Dilboy, George, memorial to, in the State House ...... 13 Direct debt sinking funds ...... 64,70 Disposal of Worthless Books, Commission on ...... 10, 13 District attorneys ...... 9 District courts, administrative committee of ...... 8 Division of: Accounts ...... 30 Agricultural Information ...... 23 Aid and Relief ...... 46 Animal Industry ...... 26 Banks and Loan Agencies ...... 28 Blind . 34 Child Guardianship ...... 46 Civil Service ...... 38 Communicable Diseases ...... 49 Corporations and Taxation ...... 29 Dairying and Animal Husbandry ...... 21 Elementary and Secondary Education and Normal Schools ...... 32 Fire Prevention ...... 52 Fisheries and Game ...... 25 Food and Drugs ...... 49 Forestry ...... 24 Gas and Electric Light ...... 60 Highways ...... 53,55 Hygiene . • • • • • • • • • • 48 Immigration and Americanization ...... 34 Income Tax ...... 30 Industrial Safety ...... 40 Inspection ...... 52 Insurance ...... 28 Juvenile Training ...... 47 Markets ...... 22 Minimum Wage ...... 41 Ornithology ...... 22 Plant Pest Control ...... 22 Public Libraries ...... 34 Public Service ...... 60 Reclamation, Soil Survey and Fairs ...... 22 Registration ...... 38 Sanatoria ...... 50 Savings Bank Life Insurance ...... 29 Standards ...... 41 State Census ...... 19 State Police ...... 52 Statistics ...... 40 University Extension ...... 32 INDEX. 87 Division of — Con. PAGE Vocational Education 32 Water Supply and Sewage Disposal 50 Waterways . . 54, 57 Domestic corporations income tax 62 E. Education, Department of ...... 31 Elections . • 19 Electricians, State Examiners of . . . • • . • • 38 Elementary and Secondary Education and Normal Schools, Division of 32 Elevator Regulations, Board of ...... 52 Embalming, Board of Registration in . 39 Employees, State, compensated for injuries ..... 61 Endowment of colleges for the benefit of agriculture and mechanics arts 63 Escheats and unclaimed deposits ...... 62 Examiners, Bar, Board of ...... 9 Examiners, Dental, Board of ...... 39 Examiners of Electricians, State ...... 38 Examiners of Plumbers, State ...... 50 Executive department ...... 10 Expenses for 1922 and 1923 . 5 Extraordinary expenses (executive department) .... 10 F. Fines and penalties for violation of laws 62 Fire Insurance Rates, Board of Appeal on 28 Fire Prevention, Division of .... 52 Firemen, payments to families of . 61 Firemen’s Relief, Commissioners on 20 Fisheries and Game, Division of . 25 Food and Drugs, Division of Foreign corporations income tax .... 62 Foreign and Domestic Commerce, Commission on . 41 Forestry, Division of . 24 Funded debt ...... 1 Funds, income of invested ..... 62 Fuel administrator ...... 13 G. Gas and Electric Light Division ...... 60 General Insurance Guaranty Fund, trustees of ...... 29 Gifts and grants ...... 63 Gloucester, historic memorial at ...... 1 3 Governmental cost payments from unappropriated receipts ...... 63 Governor and Council, The ...... 10-17 Grand Army headquarters ...... 13 Guaranty Fund, General Insurance, trustees of ...... 29 H. Health, Public, Department of ..... 48 Highways, Division of . 53, 55 History of Massachusetts in the World War, Commission on 13 Hygiene, Division of ...... 48 I. Immigration and Americanization, Division of 34 Income of invested funds 62 Income of Massachusetts School fund 63 Income tax . . . 62 Income Tax Division 30 Industrial Accidents, Department of 39 Industrial Safety, Division of 40 Inheritance taxes 62 Inspection, Division of 52 Inspectors, animal Institutions: 61 Educational . 36 Mental Diseases . 42 Public Health 51 Public Welfare 47 Reformatory and correctional 45 Insurance, Division of . 28 Insurance companies tax 62 Insurance Guaranty Fund, trustees of 29 Insurance Rates, Fire, Board of Appeal 28 Interest on debt .... 64 Interest on deposits, etc. 62 Investigations, special legislative . 7 J. Judiciary .... 8 Juvenile Training, Division of 47 88 INDEX. L. page- Labor and Industries, Department of ...... 40 Land Court . . • • . • • • 9 Land used for public purposes, reimbursement to cities and towns for loss of taxes on 30 Legislative department . • ' 5 Legislative investigations ...... 7 Library, State ...••••••••• 10, 12 Licenses, liquor . 62 Life insurance companies excise tax . . 62 Life insurance companies valuation tax ...... 62 Life Insurance Division, Savings Banks ...... 29 Liquor licenses ...... 62 Loan Agencies, Supervisor of ...... 28 M. Maintenance of old State House ... . . 13 Markets, Division of . 22 Massachusetts Agricultural College . 33 Massachusetts in the World War, Commission on History of 13 Massachusetts Hospital Life Insurance Company tax 62 Massachusetts Nautical School . . ... 33 Massachusetts school fund, income .... 63 Massachusetts Soldiers Home ..... 61, 63 Massachusetts Training Schools, trustees of . 47 Medicine, Board of Registration in . . . 39 Memorial, Whittlesley-Perkins-Dilboy .... 13 Mental Diseases, Department of . 41 Metropolitan District Commission .... 60 Metropolitan District funds ..... 73 Metropolitan district, temporary loans .... 79- Metropolitan parks expense fund ..... 76 Metropolitan parks loan funds ..... 73 Metropolitan parks maintenance funds .... 74 Metropolitan parks trust fund ..... 76 Metropolitan water and sewerage loan funds . 77 Metropolitan water and sewerage maintenance funds 78 Military and naval service fund ..... 19 Military department ...... 10, 13 M ilitary service loans ...... 20 Millicent Library, income ...... 63 Minimum Wage, Division of ..... 41 M otor vehicle fees fund (licenses, etc.) .... 53 Motor vehicles, registration of . . . . 56 Mount Grace State reservation ..... 25 N. National bank tax ...... 62 Nautical School, Massachusetts .... 33 Necessaries of Life, Commission on 10, 13 Neponset River apportionment commission 50 Neponset River valley fund ..... 77 Non-revenue receipts, refunded .... 65 Normal schools, support of . 33, 36 Nurses, Board of Registration of . . . 39

0 . Old State House, maintenance of . 13 Optometry, Board of Registration in 39 Ornithology, Division of .... 22 P. Payments and receipts on account of revenue ...... 3,5 Pensions, Commissioner of State Aid and 12 Pensions, non-contributory 61 Pensions of state employees 61 Pensions to retired school teachers 35, Perkins, Michael J., memorial to, in State House . . . .!.!.] 13 Pharmacy, Board of Registration in 39 Pilgrim Tercentenary Commission ’ ’ . . . 13 Plant Pest Control, Division of 22 Plumbers, examiners of 50 Police patrol, state 53 Printing of public documents * ..!!!. 1& Probate and insolvency courts g Probation, Commission o n ...... 9 Property of the Commonwealth, real estate, etc. . . . . ’ ' * ’ 84 Provincetown Tercentenary Commission 13 Public accountants, certified, Board of Registration of . . . . ' lg Public employees compensated for injuries 61 Public Health, Department of .....!.!! 4g Public Libraries, Division of 34 Public Records, Supervisor of 19 Public Safety, Department of ••!!!!!!!. 51 Public Utilities, Department of '. " * 59 Public Welfare, Department of ! 46- IN D E X . 89 Q* PAGE •Quartermaster, Department of the Chief • • • . . • . 10, 15 R. Real estate, etc., property of the Commonwealth ...... 84 Receipts, general ...... 61 Receipts, non-revenue, refunded ...... 65 Receipts and payments on account of revenue ...... 3, 5 Reclamation, Soil Survey and Fairs, Division of ...... 22 Refunds, sundry . . . , ...... 62 Registration, Division of ...... 38 Registration of motor vehicles ...... 56 Reimbursement for official bonds ...... 61 Reimbursement for loss of taxes on land used for public purposes ...... 30 Retirement, Board of ...... 20 Revenue receipts and payments ...... 3, 5 Revenue securities ...... 65 Revenue, special, transfer payments to ...... 65 Revenue, special, and loans, condition of accounts ...... 82 s. Sales ...... 62 Sanatoria, Division of ...... 50 Savings Bank Life Insurance, Division of ...... 29 Savings bank life insurance tax ...... 62 Savings deposits tax ...... 62 Schools, normal ...... 33, 36 Schools, textile ...... 33, 37 Seals, bounties on ...... 61 Secretary of the Commonwealth, department of the ...... 17 Securities, revenue ...... 65 Serial bonds ...... 64 Sewage Disposal and Water Supply, Division of ...... 50 Sinking funds, serial bonds and notes ...... 64 Small items ...... 61 Soldiers and Sailors Commission ...... 13 Soldiers Home, Chelsea, Mass...... 61, 63 Spanish War termination, celebration of ...... 13 Standards, Division of ...... 41 Standish Monument reservation ...... 25 State Aid and Pensions, Commissioner of ...... 12 State Census Division ...... 19 State employees compensated for injuries ...... 61 State Examiners of Electricians ...... 38 State Examiners of Plumbers ...... 50 State House, maintenance of old ...... 1 3 State Library ...... 10, 12 State Police, Division of ...... 52 State police patrol ...... 53 State tax ...... 61 Statistics, Division of ...... 40 Superintendent of buildings ...... 10, 12 Superior court ...... 8 Supervisor of Loan Agencies ...... 28 Supervisor of Public Records ...... 19 Supreme Judicial Court ...... 8 Surgeon, Department of the Chief ...... 10, 16 T. Tax Commissioner ...... 29 Tax, state ...... 61 Taxes, payments to cities and towns in lieu of 30 Taxes, receipts from ...... 61 Taxes, war bonus ...... 19 Teachers Retirement Board ..... 35 Technical education fund ..... 63 Textile schools ...... 33, 37 Training Schools, Massachusetts, trustees of . 47 Transfer payments to special revenue 65 Treasurer’s department ..... 19 Trust deposits, care and custody of 62 Trust deposits, transactions and investments . 80 Trust funds, transactions and investments 66 Trustees of Massachusetts Training Schools . 47

Unassigned accounts ...... 61 Unclaimed court deposits and escheats ..... 62 Unclaimed savings bank deposits, reimbursement of sundry persons 61 United States grants ...... 63 University Extension, Division of . 32 90 INDEX. V. PAGE Veterans retired from the state service . 61 Veterinary Medicine, Board of Registration in 39 Vocational Education, Division of • 32 w. Wage boards 41 War bonus taxes . . 19 Water Supply and Sewage Disposal, Division of 50 Waterways, Division of ...... 54, 57 Whittlesey, Lt. Col. Charles W., memorial to, in State House . 13 Workmen’s compensation act, payments under 61