1908.] PUBLIC DOCUMENT -Xo. 73. 181 



of creosote or other insecticides necessary in the work, - - experi- 

 ence having shown that such accidents were of frequent occur- 

 rence. It is greatly to be regretted that several employees are 

 killed and from 20 to 25 seriously injured in this work annu- 

 ally. When such accidents can be shown to be due to defective 

 apparatus, the municipalities may become liable to legal action, 

 followed by heavy damages, and the latter would fall heavily on 

 many towns of low valuation. For this reason the superintend- 

 ent, until the matter was officially ruled upon by the Honorable 

 Auditor of Accounts, had approved the premiums paid for in- 

 surance covering these expenses along with other expenditures 

 as a basis for reimbursement by the State. The question having 

 arisen whether such an expenditure might properly be included 

 as a basis for reimbursement, the matter was officially submitted 

 to the Honorable Auditor of Accounts, Henry E. Turner, who 

 ruled, under date of July 9, 1907, that: - 



Since the language of the law apparently limits the purposes for 

 which the money can be expended and reimbursement be made by the 

 Commonwealth, I must, therefore, decide that contingent expenses and 

 accidental damages cannot be taken into account in establishing a basis 

 for reimbursement. Allowances for damages caused by spraying must 

 be a matter to be determined by each municipality in its dealings with 

 its citizens; and while I believe it wise action on the part of cities and 

 towns to insure themselves against their liability as employers in such 

 hazardous work as is done by employees in the gypsy and brown-tail 

 moth departments, certain other departments of said cities have equally 

 hazardous work, and the matter of insuring is one for each municipality 

 to determine for itself, as is the case in other forms of insurance. 



If, in the opinion of the Legislature, the premiums paid for 

 liability insurance should be included as a basis for reimburse- 

 ment on the part of the State, the act should be so amended as 

 to specifically include this class of expenses. 



In treating the gypsy moth infestations, particularly in wood- 

 lands, it often becomes necessary to remove or thin standing 

 trees. The suppression of the moth is of such manifest benefit 

 to the property owners that as a rule they are very glad to have 

 work of this kind done, and often co-operate freely in its execu- 

 tion. Occasionally cases occur, however, when claims for loss 

 or damage have been set up, although as far as is known to the 



