1944-03-14 - Laserfiche WebLink

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SELECTMEN'S MEETING March 14, 1944 A special meeting of the Board of Selectmen was held in the Selectmen's Room, Town Office Building, on Tuesday evening, March 14, 1944, at 7:00 P.M. Messrs. Potter, Rowse, Sarano, Sheldon and Locke were present. The Clerk was also present. The members were notified of this meeting by letter dated March 10,'1944. Mr. Carroll appeared before the Board at 7:30 P.M. He said the reason he had requested an appointment with the Board was because a question had arisen as to whether or not -the Withholding Tax should be deducted from the fees paid to election officers. He said that Mr. White, Town Accountant was of the opinion that the Withholding Tax should be deducted. Mr. Carroll presented a letter dated March 14, 1944, which he received from Denis W. Delany, Collector of Internal Revenue, concerning the application of the Withholding Provisions. The last paragraph of Mr. Delany's letter stated, 'It is held that amounts paid to precinct workers for services performed at election booths in State, county, and municipal elections in the State of R are in the nature of fees paid to public officials within the meaning of section 1621(a) of the Internal Revenue Code, supra, and are not, therefore, subject to collection of income tax at the source under section 1622(a) of the Code, supra." Mr. Carroll informed the Board that the workers began at 8:00 in the morning and worked through until 11:00 at night, or later. He thought Mr. White would be satisfied to approve the pay rolls if he received a letter from the Board of Selectmen advising that it was not necessary to deduct the 20% Withholding Tax. The Clerk was instructed to write Mr. White on the subject. Mr. Carroll retired -at 7:32 P.M. There being no Chairman, Mr. Potter acted as -Chairman, pro -tem. Upon motion of Mr. Rowse, seconded by Mr. Sheldon, it was voted to elect Errol H. Locke as Chairman of the Board for the ensuing year. The Board checked the list of appointments to be made during the month of March, and it was decided to 'hold them over for two weeks. Mr. Spencer appeared before the Board at 8:50 P.M. The Chairman read a letter from G. Philip Wardner, 50 State Street, Boston, Mass., stating that by a mortgage deed dated December 31, 1927 and recorded with Middlesex 431 Election Workers Tax Deduct'n Question Chairman Elected Held Over