Departments not in the charge of officers elected
or appointed specifically for the purpose shall be in the charge of
the Board of Selectmen, but neither the appropriation nor the accounts
of any department shall be mixed or consolidated with any other.
The Board of Selectmen shall cause to be prepared
as of December 31 an inventory of all the real estate and tangible
and intangible personal property of the Town, including trust funds,
unpaid taxes, and other accounts receivable; and a schedule of all
the liabilities and debts of the Town, including all suits pending
against it, all of which with the Assessors' valuations of the Town's
assets shall be printed as part of the financial report of the Town.