DELIVERY OF ELECTRICITY SO PURCHASED. electricity so 1902, 449, § 2. 1906, 463, Part SECTION 110. The electricity supplied by a street rail- Delivery of way company to a town shall be delivered to the dis- purchased. tributing system of said town at some specified place or places therein, and the meter or meters by which such electricity is measured shall be a part of the distributing system. III., § 61. PUBLIC SERVICE COMMISSION TO FIX PRICE IN CASE OF commission disagreement. 1906, 463, Part III., § 62. SECTION 111. If a town voting to purchase electricity Public service from a street railway company is unable to agree with to fix price in such company at the expiration of a contract, made in case of accordance with the provisions of section one hundred 1902, 449, §3. and nine, upon the price to be paid for electricity by, or upon the manner in which electricity is to be furnished to, said town in the future, its selectmen may apply to the public service commission to fix the price which it shall pay for said electricity to, and the manner in which electricity shall be furnished by, said company; and thereupon the said commission shall set a date for a public hearing upon such application, giving said company reasonable notice thereof; and after the hearing said commission shall, if it deems the furnishing of such electricity consistent with the interest of public travel upon the railway of such company, fix the price which said town shall pay for electricity to, and the manner in which electricity shall be furnished by, said company; and said company shall thereupon furnish to said town electricity at the price and in the manner fixed by said commission. MUNICIPAL LIGHT BOARD. SECTION 112. A town which has established or votes to establish a gas or electric plant may elect a municipal light board consisting of three citizens of the town, one of whom shall be chosen for one year, one for two years, and one for three years, and at each annual meeting thereafter one for a term of three years, who shall have authority to construct, purchase or lease a gas or electric plant in accordance with the vote of the town and to maintain and operate the same. Manager of Duties of certain city and town officers relative to approval of bills. MANAGER OF MUNICIPAL LIGHTING. SECTION 113. The mayor of a city, or the selectmen or municipal light board, if any, of a town which acquires a gas or electric plant shall appoint a manager of municipal lighting who shall, under the direction and control of the mayor, selectmen or municipal light board, if any, and subject to the provisions of this act, have full charge of the operation and management of the plant, the manufacture and distribution of gas or electricity, the purchase of supplies, the employment of agents and servants, the method, time, price, quantity and quality of the supply, the collection of bills, and the keeping of accounts. His compensation and term of office shall be fixed in cities by the city council or corresponding body and in towns by the selectmen or municipal light board, if any; and, before entering upon the performance of his official duties, he shall give bond to the city or town for the faithful performance thereof in a sum and form and with sureties to the satisfaction of the mayor, selectmen or municipal light board, if any, and shall, at the end of each municipal year, render to them such detailed statement of his doings and of the business and financial matters in his charge as the board of gas and electric light commissioners may prescribe. All moneys payable to or received by the city, town, manager or municipal light board in connection with the operation of the plant, for the sale of gas or electricity or otherwise, shall be paid over to the city or town treasurer. All bills chargeable to the plant or to the appropriations therefor shall be paid by the treasurer on requisition by the manager or municipal light board, if any. The manager shall at any time, when required by the mayor, selectmen, municipal light board, if any, or board of gas and electric light commissioners, make a statement to such officers of his doings, business, receipts, disbursements, balances, and of the indebtedness of the city or town in his department. Acts of 1913, Chapter 669. An Act relative to the Approval of Bills against Cities and Towns. SECTION 1. All accounts rendered to or kept in the departments of any city shall be subject to the inspection of the city auditor or officer having similar duties, and in towns they shall be subject to the inspection of the selectmen. The auditor or officer having similar duties, or the selectmen may require any person presenting for settlement an account.or claim against the city or town to make oath before him or them, in such form as he or they may prescribe, as to the accuracy of such account or claim. The wilful making of a false oath shall be perjury, and punishable as such. The auditor or officer having similar duties, in cities, and the selectmen in towns, shall approve the payment of all bills or payrolls of all departments before same are paid by the treasurer, and may disallow and refuse to approve for payment, in whole or in part, any claim on the ground that it is fraudulent, unlawful or excessive, and in that case the auditor or officer having similar duties, or the selectmen, shall file with the treasurer of the city or town a written statement of the reasons for the refusal; and the treasurer shall not pay any claim or bill so disallowed. certain powers countants. SECTION 2. Nothing in this act contained shall be construed Not to abridge as abridging the powers and authority conferred on town account- of town acants by the provisions of chapter six hundred and twenty-four of the acts of the year nineteen hundred and ten and acts in amendment thereof. SECTION 3. All provisions of law inconsistent herewith are Repeal. hereby repealed. SECTION 4. This act shall take effect upon its passage. [Approved May 16, 1913. ANNUAL INCOME AND EXPENSES. an and expenses. 1891, 370, §§ 4, 8. R. L. 34, § 21. 1905, 410, 4. 1908, 486. 1906, 411. SECTION 114. Prior to the beginning of each fiscal Annual income year, the manager of municipal lighting shall furnish to the mayor, selectmen or municipal light board, if any, estimate of the income from sales of gas and electricity to private consumers during the ensuing fiscal year and of the expense of the plant during said year, meaning the gross expenses of operation, maintenance and repair, the interest on the bonds, notes or certificates of indebtedness issued to pay for the plant, an amount for depreciation equal to three per cent of the cost of the plant exclusive of land and any water power appurtenant thereto, or such smaller or larger amount as the board of gas and electric light commissioners may approve, the requirements of the sinking fund or debt incurred for the plant, and the loss, if any, in the operation of the plant during the preceding year. The excess of the expense thus defined and estimated over the estimated income from sales to private consumers shall be included by the city or town in its annual appropriations for maintenance and in the tax levy. By cost of the plant is intended the total amount expended on the plant to the beginning of the fiscal year for any purpose for which bonds, notes or certificates of indebtedness may be issued under section ninety-eight of this act. By loss in operation is intended the difference between the actual income from private consumers plus the appropriations for maintenance for the preceding fiscal year and the actual expense of the plant, reckoned as above, for that year in case such expenses exceeded the amount of such income and appropriation. The income from sales and the money appropriated as aforesaid shall be used to pay the annual expense of the plant, defined as above, for the fiscal year, except that no part of the sum therein included for depreciation shall be used for any other purpose than renewals in excess of ordinary repairs, extensions, reconstruction, enlargements and additions. The surplus, if any, of said annual allowances for depreciation after making the above payments shall be kept as a separate fund and used for renewals other than ordinary repairs, extensions, reconstruction, enlargements and additions in Annual income succeeding years; and no debt shall be incurred under section ninety-eight for any extension, reconstruction or enlargements of the plant in excess of the amount needed for the purpose in addition to the amount then on hand in said depreciation fund. Said depreciation fund shall be kept and managed by the city or town treasurer as a separate fund, subject to appropriation by the city council or corresponding body, or selectmen or municipal light board, if any, for the foregoing purpose. So much of said fund as the board of gas and electric light commissioners may from time to time approve may also be used to pay notes, bonds or certificates of indebtedness issued to pay for the cost of reconstruction or renewals in excess of ordinary repairs, when such notes, bonds or certificates of indebtedness become due. All appropriations for the plant shall be either for the annual expense defined as above, or for extensions, reconstruction, enlargements or additions; and no appropriation shall be used for any purpose other than that stated in the vote making the same. No bonds, notes or certificates of indebtedness shall be issued by a city or town for the annual expenses as defined in this section. and expenses. Acts of 1913, Chapter 692. of towns estab An Act to establish the Financial Year of Towns. SECTION 1. The financial year of all towns of the commonwealth Financial year shall hereafter end on the thirty-first day of December, and the lished. returns made to the bureau of statistics under the provisions of chapter three hundred and seventy-one of the acts of the year nineteen hundred and nine and amendments thereof shall show the financial condition of the town at the close of business on that day. expenditures appropriations SECTION 2. During the interval between the thirty-first day of Provision for December in each year and the time of making the next annual before annual appropriations the town officers who are authorized to make ex- are made. penditures may incur liabilities in carrying on the work of the several departments entrusted to them, and payments therefor shall be made from the treasury from any available funds therein, and the same shall be charged against the next annual appropriation: provided, that the liabilities incurred during said interval do not Provisos. exceed in any month the sums spent for similar purposes during any one month of the preceding year; and provided, further, that said officers may expend in any one month for any officer or board created by law an amount not exceeding one twelfth of the estimated cost for said year; but all interest and debt falling due in the said interval shall be paid. SECTION 3. This act shall take effect on the first day of Janu- Time of ary, nineteen hundred and fourteen. [Approved May 21, 1913. taking effect. PRICE FOR GAS AND ELECTRICITY REGULATED. 1891, 370, § 10. SECTION 115. There shall be a fixed price for gas and Price for gas and electricity electricity, which shall not be changed oftener than once regulated. in three months. Any change shall take effect on the R. L. 34, § 22. first day of a month, and shall first be advertised in a newspaper, if any, published in such city or town. The price shall not, except with the written consent of the board of gas and electric light commissioners, be fixed at less than cost, in which shall be included all operating expenses, interest on the investment in the plant, less assessments collected under the provisions of section one hundred and eighteen, at the rate paid upon the bonds and serial notes above provided for, the requirements of the serial debt or the sinking fund established to meet such bonds, and also depreciation of the plant to be reckoned at not less than three per cent per annum of its |