Annual Report of the Town of Salem, New Hampshire 1957

Cover Annual Report of the Town of Salem, New Hampshire 1957
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It is not good accounting procedure to include such ac- coimts which have no value, as assets in the balance sheet every year.
Inasmuch as these uncollected poll taxes can only be removed from the warrants by regular abatement procedure, this should be attended to before the end of the fiscal year.
Conclusion: The provision of Chapter 184 of the Laws of 1955, require that the sxmimary of findings and recommendations (letter of transmittal) of this re- port shall be published in the next annual
...report of the Town.
We extend our thanks to the officials of the Town of Salem for their assistance during the course of the audit.
Yours very truly, Harold G. Fowler, Director Division of Mxmicipal Accounting State Tax Commission Joseph W. Boudreau, Auditor Hugh J. Cassidy, Accountant CERTIFICATE OF AUDIT This is to certify that we have examined and audited the accounts and records of the Town of Salem for the fiscal year ended December 31, 1956, and the period from January 1 to September 30, 1957, and found them to be in good order.


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