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17^ r^ 1 jj^ Hate CHaUege of Agriculture At QJocnell 11l«i»erBitB 2Ithrarg HA 730.AM3"l90r"*''-"'"^ MnSSmil,*''''^* ''^^'"9 3 population 3 1924 013 980 317 The original of this book is in the Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924013980317 DEPARTMENT OF COMMERCE AND LABOR BUREAU OF THE CENSUS S. N. D. NORTH, DIRECTOR BULLETIN 50 STATISTICS OF CITIES HAVING A POPULATION OF OVER. 30, 000 1904 WASHINGTON GOVERNMENT PRINTING OFFICE 1906 LlOa^ T^ CENSUS BULLETINS. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 60. Geographioai, Distbibution op Population. Qdantitt op Cotton Ginned in the United States (Crops op 1899 to 1902, moLtrsiVB). Street and Bleotrio Railways. A Discussion op Increase op Population. Central Electric Light and Power Stations. Mineral Industries op Porto Rico. Estimates op Population op the Larger Cities op the United States por 1901, 1902, and 1903. Negroes in the United States. Mines and Quarries. Quantity of Cotton Glnned in the United States (Chops op 1899 to Municipal Electric Fire Alarm and Police Patrol Systems. The Executive Civil Service op the United States. A Discussion op Age Statistics. Proportion op the Sexes in the United States. A Discussion op the Vital Statistics op the Twelpth Census. Irrigation in the United States: 1902. Telephones and Telegraphs: 1902. 1903, inclusive). Census op Manufactures: 1904. Michigan. Quantity op Cotton Ginned in the United States (Crops op 1900 to 1904, inolusive). Staitstics op Cities having a PolfuLATioN of over 25,000: 1902 and 1903. Commercial Valuation op Railway Operating Property in the United States: 1904. Proportion op Children in the United States. Census Statistics op Teachers. Insular and Municipal Finances in Porto Rico por the Fiscal Year 1902-3. American Cotton Supply and its Distribution for the Year ending August 31, 1905. Illiteracy in the United States. Census of Manufactures: 1905. Maryland and District op Columbia. Census op Manufactures: 1905. Kansas. Census of Manufactures: 1905. Nebraska. Census op Manufactures: 1905. Arizona, Indian Territory, New Mexico, and Oelahoua. Census op Manufactures: 1905. Delaware. Census op Manufactures: 1905. Iowa. Census op Manufactures: 1905. Florida. Census of Manufactures: 1905. Montana, North Dakota, South Dakota, and Wyoming. Census of Manufactures: 1905. Missouri and Arkansas. Census op Manufactures: 1905. Rhode Island. Census op Manufactures: 1905. Colorado, Idaho, Nevada, and Utah. Census of Manufactures: 1905. Indiana. Census op Manufactures: 1905. North Carolina and South Carolina. Cotton Production and Statistics of Cottonseed Products: 1905. Census op Manufactures: 1905. New Hampshire and Vermont. Census op Manufactures: 1905. Connecticut. Census op Manufactures: 1905. Alabama. Census op Manufactures: 1905. Virginia and West Virginia. Statistics op Cities having a Population op 8,000 to 25,000: 1903. Census op Manufactures: 1905. Minnesota. Census op Manufactures: 1905. Kentucky and Tennessee. Census op Manufactures: 1905. Louisiana, Mississippi, and Texas. Census op Manufactures: 1905. California, Oregon, and Washington. Statistics op Cities having a Population op over 30,000: 1904. Note.— Bulletins in this list may be obtained upon application to the Director ol the Census. LETTER OF TRANSMITTAL. depaetment of commerce and labor, Bureau of the Census, Washington, D. C, July 19, 1906. Sie: I have the honor to transmit herewith a bulletin presenting official statistics relating to the finances of cities having a population of over 30,000, the collection of which was authorized by the act of July 1, 1898, as amended by the acts of March 3, 1899, and March 6, 1902, as more fully set forth in Bulletin 20, dated July 31, 1905. These statistics were collected and tabulated under the supervision of Mr. Le Grand Powers, chief statistician for agriculture. Very respectfully, Hon. ViCTOE H. Metcalp, Secretary of Commerce and Labor. (3) STATISTICS OF CITIES HAVING A POPULATION OF OVER 30,000: 1904. INTRODUCTION. This bulletin is of annual reports virtually a continuation of the series on the statistics of cities having a population of over 30,000, formerly published by the Bureau (then Department) of Labor. The corresponding statistics for 1902 and 1903 were compiled and published in Census Bulletin 20, in combination with similar statistics for cities containing between 25,000 and 30,000 inhabitants. In addition to the statistics of municipal finance and the table of population and area. Bulletin 20 contains tables relating to police and fire departments, public schools, public libraries, municipal waterworks and gas and electric light plants, streets, street lighting, street railways, public parks, building permits, liquor and sanitary inspection, sewers, removal and garbage, almshouses and orphan asylums, marriages and divorces, and deaths. The Bureau of saloons, food of ashes the Census, being unwilling to publish statistics unless the expense is justified by the demand therefor, decided, after considerable investigation of the subject, not to publish for 1904 any statistics of cities other than those relating to municipal finance. Accordingly, this bulletin is limited to statistics of the financial transactions, debts, and properties of cities, together with their area and population. The object of the Census investigation relating to municipal finance is to secure and present the principal data relating thereto in a form which will admit of comparisons between the several cities. Among the important questions which may be answered by such comparisons are the following: The relative total cost of mimicipal government; the relative cost of maintaining specific public services, such as schools and and fire protection; the relative cost of conand maintaining sewers, streets, etc.; and the per capita revenue derived from all sources or from any specific source. In Census Bulletin 20 is given a concise statement police structing Census classification of municipal with definitions of technical terms used both in that bulletin and in this of the basis of the payments and one. duced A receipts, together limited number of the definitions are repro- in the text descriptive of the general tables. Those desiring a fuller explanation of the basis of the Census classification and the significance of its terminology are referred to Census Bulletin 20. Variations in municipal organization. The data for the Census statistics of municipal finance are necessarily derived from the books of accounts of city governments. The statistics are affected, therefore, both by the very great variety in the forms of organization of American cities for local self-government and by the kind of accounts kept. In some cities practically all municipal activities are administered by a city government having one executive head and a single set of finance officers, the various departments of municipal activity being subject to one control or supervision, and all persons engaged therein receiving their compensation through the same channel. In other cities the administration of municipal — functions is distributed among a number of more or independent but correlated branches or bodies. The one having charge of the most important functions is usually spoken of as the "city governxaent." But the activities of the "city government" do not include all public activities conducted by the municipality; its payments do not. include all payments less authorized by the citizens to secure benefits for the people of the city exclusively and at their sole expense; its debt does not include all public obligations resting against the property of the city exclusively; and its receipts do not include all receipts derived from municipal activities. The "municipal government" for which the Bureau Census seeks to present finance statistics is not limited to the "city government," as above defined, but includes all corporations, organizations, commisof the boards, and other local public authorities through which the people of the city exercise any privilege of local self-government, or tlurough which they enjoy the exclusive benefits of any municipal sions, function. Fiscal year 1904- —The data secured by the Bureau of the Census for each division or nicipal government are department for a fiscal year shown (5) of mu- as such In the local reports and records; the date of close of the fiscal year for each of these divisions is Table shown in 3. In selecting the fiscal year for which the transactions sverc to be included in this report, for the "city govermnent" there was chosen the one having six or more months in the calendar year 1904 and thus more nearly concurrent therewith; but where the fiscal year ended June 30, thus having six months in each of two ye&Ts, the fiscal year ending June 30, 1905, was chosen. For municipalities whose functions are performed by two or more independent divisions or departments having different fiscal years, the foregoing rule was ob- served for the "city government," while for the auxiliary or coordinate branches^was chosen the fiscal year more nearly concurrent with the fiscal year of the city government. noted: To this last rule, however, one excepWhere the close of the fiscal year of the tion is city government between January fell 1 and June 30, 1905, for the subordinate branches the fiscal years closmg next prior to June 30, 1905, were chosen. Where year of any department of a municipality six months from that of the city government, the fiscal year chosen for that department is the one closing six months prior to the end of the fiscal the fiscal differs by just year of the city government. DESCRIPTION OF GENERAL TABLES. — General arrangement. Table 1 presents the population of the 151 cities as reported at the censuses of 1890 and 1900, and estimates of their population June 1, 1902, 1903, and 1904, together with exhibits of their land and water areas. Tables 2, 3, and 4 present certain summaries of the transactions and balances of the cities. Tables 5, 6, and 7 present detailed statements of payments for municipal expenses and outlays. Table 8 is a detailed statement of the payments of interest on municipal debt obligations, and Table 9 is an exhibit of payments and receipts on account of the principal of the public debt. Tables 10 to 14 are statements of the various rev- enue receipts of the cities. Tables 15 to 18 are exhibits of the transactions and balances of private trust funds and accounts, public trust funds, investment funds, and sinking funds, respectively. Tables 19, 20, and 21 are exhibits relating to the public debt. Table 22 is a detailed statement of the principal and Table 23 is a statement of the valuation of property assessed for salable possessions of 'the cities, taxation, the amount of taxes levied, and certain other information relating to taxation. Tables 24 to 28 present summaries of total and per capita payments and receipts. Table 1. — Population and area. ^This table gives, for each of the 151 cities, the population enumerated at the Federal censuses of 1890 and 1900 and the estimated popuThe estimates are lation for 1902, 1903, and 1904. those adopted and used by the Bureau of the Census whenever it is necessary to compare data collected in intercensal years with contemporaneous population, as in the per capita debt, per capita payments and purpose In this connection, mention should be made of the fact that if during any year any territory was annexed to a given city, the estimates for the succeeding year include the population in 1900 of the territory annexed, plus the increase in its popu- two Federal censuses. computed upon the same basis as that of the deductions are made in original city; corresponding the case of territory detached during the year. Where there has been a state census, the returns of that census are accepted for the year to which it relates, and estimates are made for other years by applying the average annual increase as determined by a comparison of the state census with the Federal census of 1900. The table calls attention, by appropriate footnotes, to all estimates thus based partly on Federal and partly on state censuses. The estimates of the population, in 1902 and 1903, of the cities of Florida, Iowa, Massachusetts, Minnesota, New Jersey, New York, Rhode Island, and Wisconsin, differ from the estimates given for the same cities in Bulletin 20. In the case of Los Angeles, Cal., the available information indicates a rate of increase in population much greater than would be shown by the application lation above set forth; accordingly, no estiand no per capita figures are computed. The estimate for Los Angeles, prepared in the manner above described, is, however, included in the total estimated population of the 151 cities and of the group iu which it belongs and is utilized ia computing the per capita figures for these totals. The area, as given in Table 1 for each of the 151 of the rules mate is cities, is given, the number of acres included within the limits on June 1, 1904, subdivided wherever posinto land and water areas. of the city sible The date of the latest incorporation is the date of the charter under which the affairs of the city were administered at the time to which this inquiry relates. Table assumed, in the absence of any state census, that the annual increase of population since the last Federal census is equal to 2 separates municipal one-tenth of the decemiial increase between the last main receipts, etc. For this it is Payments and classes 2. receipts classified hy cTiaracter. —Table payments and receipts into two payments to and receipts from the — puLlic, and payments to and receipts from departand accounts. The payments subclasses — from*sales to the public, and (a) receipts ment's, offices, industries, payments of the first class decrease the resources of the city, while or other property those of the second do not; and the receipts of the add to the municipal resources, while those do not. The payments to and receipts from departments, offices, industries, and accounts are referred to by the Bureau of the Census as "transfers," though some cities refer to them as "inter se transactions." In this and other Census bulletins, all payments and receipts other than those above designated as transfers are referred to as "payments to the public" and "receipts from the public" the former including payments to municipal employees for salaries and wages. Payments to and receipts from tJie public. In order to show the total and relative cost of municipal government in the several cities, in Table 2 the payments to and receipts from the public are divided into those which are and those which are not essential to the maintenance of the functions of the city; these two classes are designated as "corporate" and "tempo- first class of the second — — rary," respectively. — Corporate payments and receipts. Corporate payments are divided into those for expenses, for outlays, and corporate receipts into those from revenues and from loans which In practice, with these corincrease the public debt. porate payments and receipts are combined certain temporary payments and receipts, and, in most cities, This is explained in the text accomservice transfers. which also gives definitions of expenpanying Table 4, ses, outlays, and revenues. Temporary payments and receipts. Temporary payments and receipts are of three general classes, as and for the decrease of the public debt, — from the public, of securities on investment account of sinking, investment, and public trust funds; (&) receipts from sales to the public of bonds or other evidences of municipal indebtedness, and counterbalancing payments of outstanding debt obligations; (c) receipts from sales of such properties, as real estate, and counterbalancing payments for the purchase of other properties, or counterbalancing deductions therefor on the for purchases balance sheet. (3) Payments and receipts of cities acting in the capacity of agent or trustee for private individuals or for other civil divisions; these include the collection and payment of taxes, licenses, etc., for other civil divisions, and all payments and receipts in a private fiduciary capacity, such as are included in Table 15. The following table summarizes the various temporary payments and receipts to which reference is made above, and gives the numbers of the general tables of which the several and receipts are presented: this bulletin in Table I. classes of Summary of temporary payments and CHAKACTEE OP PAYMENTS AND RECEIPTS. In Table— Total. payments receipts: 1904. Payments. Beceipts. $316,012,871 $317,512,079 9 268,870,610 8,10 19,065,643 Agency, private trusts 15 14,088,364 183,902 Investments, public trust funds. Investments, investment funds.. Investments, sinking funds Errors 16 17 IS 268,870,610 17,801,055 1,262,312 14,206,557 111,067 6,621 809,644 632,043 7,707,203 2,467,003 1,010,756 1,496,826 539,892 Debt obligationa Agency, taxes Agency, licenses, etc. 4 Refunds 4 Sales of real property Accrued interest 4 12 2,035,023 170,686 5,493,666 1,610,756 2,457,603 1,496,826 639,892 follows (1) Those payments in revenue and expense accounts which do not represent any part of the cost of municipal operation or maintenance, and those receipts which do not constitute any part of the revenue for meeting such costs. There are three subclasses — (a) payments and receipts of a city in correction of errors, to which the Bureau of the Census applies the specific designation "refunds," and the previous counterbalancing receipts and payments in error; (6) receipts from accrued interest on city bonds sold to the public, and the counterbalancing payments at the next interest settlement; and (c) payments by sinking, investment, and public trust funds of accrued interest on investments other than city securities purchased from the public, and the counterbalancing receipts at the The from accrued interest on city bonds and the counterbalancing payments in Table 8; payments of accrued interest on investments purchased by the permanent funds are shown in Tables 16, 17, and 18, and the counterbalancing receipts in Table 12. The temporary payments and receipts on account of debt obligations are always the smaller of the amounts given in columns 2 and 5 of Table 9. Transfer payments and receipts. In Table 2 transfer payments and receipts are divided into three groups, to which are given the designations "service transfers," "interest and loan transfers," and "gen- — eral transfers." transactions next interest settlement. offices, Those payments and receipts connected with the purchase and sale of investments and fixed assets, and with loan transactions, which neither add to nor lessen pay (2) the aggregate assets or liabilities of the municipality, but merely change the form thereof. There are three receipts sold to the public are entered in Table 12, Under between ' 'service transfers " are entered two divisions, departments, funds, or accounts of a municipality, in which one performs some service for another and receives or credit therefor; such services include all labor performed and all articles produced and furnished by one industry or department for another. Under "interest and loan transfers" are entered pay- 8 ments by the sinking, investment, and public trust funds and receipts by the city on account of city securities purchased by these funds from the city for investment; and payments by the city and receipts by these funds for interest on, and for the cancellation or redemption of, the city securities held by these Under "general transfers" are entered all those transfers of money, material, or credit between any two departments, oflBces, funds, or accounts not involving the performance of any services, with the funds. exception of the interest and loan transfers defined above. Table II.—SUMMARY OF SEEVICE TRANSFERS: 1904. PAYMENTS. In Table- Class of payments. Total. Amount. In 1 Interest Municipal service income Municipal industrial income. Given in footnotes. Table III.—SUMMARY OF INTEREST PAYMENTS. General revenues Special assessments 1,714,745 1039 97,592 112,875 AND LOAN TRANSFERS: Amount. $1,924,458 Total. 51,925,851 General and municipal service expenses. Municipal investment e.xpenses Municipal Industrial expenses Outlays Class of receipts. Table— 1904. 118,816 167,695 1 26, 733 606, 646 1,204,568 9 assignment of municipal functions to the various divisions- and funds of the municipal government; or they may be due to a discovery that funds which should have been included in Bulletin 20 were omitted therefrom, or, in a few cases, to minor errors in the method of reporting on the part of the Census agents. Table Principal payments. —The — of their debt, powers of porate authority to conduct business operations; the receipts from revenues of cities are given in detail in Tables 10 to 14. The column 4. principal payments of kinds for expenses, for outlays, and for decrease of indebtedness. Under the designation "expenses" the Bureau of the Census includes the costs, paid qr payable, of services, rents, and materials purchased or otherwise obtained, for the corporate maintenance of cities and for conducting the business undertakings for which they have corporate authority; payments for municipal expenses are reported in detail in Tables 5, 6, and 8. Under "outlays" the Bureau of the Census includes all costs, paid or payable, incurred by cities in the purchase of land and in the purchase or construction of buildings and other structures, equipments, improvements, and additions that are more or less permanent in character; payments for municipal outlays are reported in detail in Table 7. The column of payments " for decrease of indebtedness" shows, for those cities which in 1904 paid more for the redemption of debt obligations than they received from new loans, the amount of net decrease in debt these payments are also included in column 8 of Table 9. The payments for expenses and outlays of cities, as shown on the city books, include service transfer payments by one department to another, and payments in error which are later corrected by refund receipts. To ascertain the actual costs to the taxpayers for expenses cities are of three and outlays, and for the redemption from the exercise of their corporate taxation and police control and their cor- their expenses ; and outlays, all payments of these two classes must be deducted from the aggregate payments shown on the of receipts "from loans increasing indebtedness" shows the amount of net increase in debt for those cities which in 1904 received more from new loans made than they expended for the cancellation of old debt obligations. Temporary payments and receipts. Refund payments of cities are the amounts paid to correct previous — errors in the collection of receipts. Refund receipts are the corresponding receipts in correction of errors made in municipal payments. Table 4 gives also the amounts realized by cities from the sale of real property exclusive of that in the possession of the sinking, investment, and public trust funds. Table 5. General and municipal service expenses. —Under the designation "general expenses" the Bureau of the Census includes those expenses of cities incurred in connection with the exercise of governmental functions those functions which are as a rule performed for all citizens alike, without any attempt to measure the of benefit conferred upon individuals or the exact compensation therefor. Most of these functions are essential to the existence and development of government, and to the performance of the governmental duty of protecting life and property and maintaining a high standard of social efiiciency. Under the designation "municipal service expenses" the Bureau of the Census includes those expenses incurred by cities in connection with municipal services performed amount are those derived from revenues and from loans increasing public indebtedness. Under "revenues" the by its departments or offices other than municipal industries. As the payments for these two classes of municipal expenses can not be separated save in isolated instances, they are given together in detail in Table 5. General and municipal service expenses are first All payments are classified by character and object. divided into two groups the first including those paid to the public, and the second those paid to the various departments, offices, and industries of the city; the latter are designated "service transfers." Payments to the public are reported as for salaries and wages and for miscellaneous objects. For the various departments, offices, and accounts, payments for miscellaneous objects and service transfers are included under the common designation "all other." The second classification of these expenses shows them grouped according to the class of revenues from! which they are met or are to be met from special Census includes the amounts received or receivable by cities, in cash or other form, for meeting assessments or from other revenues. The third classification is by departments, books; it is always possible to make such deductions, provided the books are kept in accordance with the requirements of correct accounting. Further, to show the net additions to the value of the permanent improvements of cities, there must be deducted from outlays an amount equal to the sum realized from the sale of real property, exclusive of that belonging to some one of the permanent funds. Deductions for service transfer and refund payments, and for receipts from the sale of real property, have been made from the total payments reported in Table 4, and the net amounts are given in Table 2, in the column "corporate payments;" these are the net payments to the public for expenses, for additions to the value of municipal possessions, and for decrease of the public debt. Principal receipts. Bureau of the —The principal receipts of cities or provided — — offices, 10 and accounts. In this classification the departments, offices, and accounts are first arranged in nine groups or divisions, to which are given the following designations: I. General government; II. Protection of life and property; III. Health conservation and sanitation; IV. Highways; V. Charities and corrections; Table IV. VI. Education; New York, VII. Recreation; IX. Miscellaneous. VIII. Interest; The general arrangement table fully sets forth the offices of the and accoimts included under each. The arrangement here employed differs in some particulars from that presented in Bulletin 20, changes having been made to meet certain criticisms called forth by the earlier publication, and to assist the Bureau in making the statistics for the several cities more comparable. The more important of these changes are the transfer of "courts," shown in Bulletin 20 under the division "public safety," to "general government," which is given in Bulletin 20 as "general administration;" and the rearrangement of the remaining classes of the division of "public safety," together with the division of "highways and sanitation," as shown in Bulletin 20, into three groups, given in this bulletin the designations "protection of life and property," " health conservation and sanitation," and "highways." The only other changes affecting all cities consist of settlements transferring (1) damage —those of the current year to "miscellaneous," which is now Division IX, and those secured or rendered in former years to "payments for reduction of municipal debt," in Table 9; (2) segregating pay- ments for interest on loans for municipal industries, and transferring them from Table 5 to Table 6. The changes above mentioned, as well as those re- below in connection with Massachusetts cities, should be considered in making comparisons, either for indiA^idual cities or for groups of cities, between this bulletin and Bulletin 20. Of the total payments for general and municipal service expenses reported in 1903, 58 per cent were The corresponding percentfor salaries and wages. age for 1904 was 61.4. The difference is due largely, if not wholly, to the transfer of interest on loans for municipal industries from Table 5 to Table 6, to which attention has already been called. Under "lodging houses," in Table 5, the payments ferred to to private lodging houses are included in the other." To Total. other civil divi- sions. . San Francisco, Gal. Pittsburg, Pa Orleans, La. New Washington, D. Denver, Colo . C. Allegheny, Pa Worcester, Mass. . New Haven, Conn. Scranton, Pa Fall River, Mass. . Cambridge, Mass. Lowell, Mass Hartford, Conn. . Bridgeport, Conn. Lynn, Mass New BedJord, Mass. Mass Lawrence Mass Somerville, Mass Waterbury, Conn. Springfleld, , 166,722 44,505 149,991 7,984 47,678 101,323 1,745 37,026 900 1,787 26,771 259,001 1,428 900 1,787 259,001 1,428 496 6,958 18,162 183 9,751 18,162 183 9,484 8,112 2,077 23,983 6,905 7,353 Mo 1750,995 44,605 149,991 7,984 49,423 138,348 N. Y. Philadelpliia, Pa. St. Louis, 8,112 2,077 23,112 6,905 7,363 4,660 1,628 6,124 3,566 4,666 1,528 6,124 3,566 9,824 . Portland, private associations. $817,717 Total. Boston, Mass Baltimore, Md. To Me 26,771 496 6,958 Holyote, Mass. Brockton, Mass, Haverhill, Mass. Salem, Mass 8,869 2,333 1,794 2,753 6,434 385 483 1,318 2,651 2,891 385 483 1,276 2,651 2,891 871 2,333 1,794 2,763 5,434 Maiden, Mass Mass Newton, Mass... Fitc-hbiirg, Mass. Taunton, Mass.. 267 Cht'lsea, 43 and judgments from "general govern- ment" "all Payments to other cwil divisions and to private associations on account of the insane: 1904- These payments, which column aggregated $2,100, were as follows: Baltimore, Md., $1,000; Indianapolis, Ind., $600; Evansville, Ind., $500. In like manner, under "insane in institutions," the to other civil divisions and to private associations are included in the column "all other." payments Those payments were as follows: The amounts reported in Division IX, " miscellanecolumn "damage settlements and current judgments," include all payments of damage claims settled outside of the courts and all payments of ous," in the judgments rendered against the city during the year. The payments for judgments of previous years are included in Table 9, among payments on account of the public debt. In Chicago, 111., the payments of judgments of previous years (included in Table 9) aggregated $4,877,685, as compared with $341,212 for those of the current year (given in Table 5). Exceptional payments hy Massachusetts cities. Payments of an exceptional nature are made by Massachusetts cities to the state on account of the principal and .interest of certain loans, as those for armories, for metropolitan parks (including Charles river improvements), sewers, and water, and for the abolition of grade crossings. In Bulletin 20 all these payments were included in Table 21, in the division "miscellaneous general expenses." In this bulletin the payments for interest on account of metropolitan water loans, and the payments for maintenance of the metropolitan water systems, are included in the columns "for interest" and "waterworks," respectively, of Table 6; all other such payments to the state for interest and for maintenance are included in the proper columns of Table 5. The — 11 payments to the state included in Table on account of sinking funds are payments on account of mu- 9, as nicipal debt. If a report for Massachusetts state sinking funds can be secured, showing at once the amount to the credit of the several cities and the portion of the state loans properly chargeable to each, the facts thus obtained will be embodied in future tables of this series, the methods of presentation of these exceptional data being modified accordingly. As the presenting a basis of comparison, there are given following condensed exhibits of payments of Massachusetts cities to the state on account of sinking fund provision, interest, and maintenance of the objects referred to above: Table V. Payments ly Massachusetts cities to the state on specified accounts: 1904- ON ACCOUNT OF ARMORIES. For TotaL Total.. Boston Worcester... Fall River... Lowell Cambridge... J.yim New Bedford SomerviUe... Lawrence Springfield... Fitchburg. . sinking fund. For interest. $96,656 $37,851 $58,805 34,704 6,300 8,882 4,984 10,446 5,193 8,777 3,990 4,685 5,677 3,018 12,623 2,335 3,730 1,764 4,987 2,126 3,139 1,690 1,925 2,304 1,178 22,081 3,915 5,152 3,220 6,469 3,067 5,638 2,3C0 2,700 3,373 1,840 ON ACCOUNT OF METROPOLITAN PARKS. 12 Only one or two cities charged their industries with any costs for the services of general city officials, as the comptroller and treasurer. Cities making these charges base their action upon correct accounting principles, although the amount of the charge is arbitrary, being based upon the ability of the industry to meet it more than upon the cost of the service performed. These costs have been entered under the several offices —such as that of comptroller, treasurer, etc. in Table 5, rather than in the several 6, make in order to columns of Table the statistics of the several cities as comparable as possible. In the interests of correct accounting, as well as of correct comparative statistics of such industries, it is hoped that the comptrollers and auditors of our cities will agree upon some uni- form rule for determining the correct amount to be charged to these industries as the expenses for the services general of the comptroller, treasurer, and other officials. In comparing Table 6 with the corresponding table of Bulletin 20, consideration should be given to the fact that Table 6 includes payments for interest on account of municipal industries, while the corresponding payments in former years could not be segregated from general and municipal service expenses for interest. In Chicago, expenses for the administration of the department of electricity are included with those of the electric light works operated by the city and by the park boards. The expenses of the department of electricity for police and fire alarm telephone arid telegraph systems and for street lights are included in the proper columns of Table 5. Many operate electric light plants exclusively and public buildings, not furnishing light to customers; expenses of such electric light plants are included not in Table 6, but in the appropriate columns of Table 5. cities for lighting streets The totals for the industries reported head "all other industries" are as follows: INDUSTEY. for under the more than one city, 13 Number ol cities reporting. New York, Cemeteries and crematories . . Markets and public scales Docks, wharves, and landings Subways for pipes and wires . Rapid transit subways Public balls General real estate . . ." N. Docks, wharves, and landings Y I i Rapid transit subways iToll bridges 190,631 359,291 3,161,837 154,015 9,839,775 4,784 6,831 Chicago, In the following paragraphs, which show by what outlays for each industry were reported, the cities are arranged in the order of the city numbers. The 19 cities reporting outlays for cemeteries and crematories were Boston, Mass., Cleveland, Ohio, Providence, R. I., Fall River, Mass., Lowell, Mass., Richmond, Va., Lynn, Mass., New Bedford, Mass., Lawrence, Mass., Manchester, N. H., Salt Late City, Utah, Saginaw, Mich., South Bend, Ind., Terre Haute, Ind., Little Rock, Ark., Salem, Mass., Maiden, Mass., Joplin, Mo., and Racine, Wisconsin. The 16 cities reporting outlays for markets and public scales were St. Louis, Mo., Baltimore, Md., Milwaukee, Wis., St. Paul, Minn., Rochester, N. Y., Columbus, Ohio, Grand Rapids, Mich., Duluth, Minn., Houston, Tex., Tacoma, Wash., Akron, Ohio, Mobile, Ala., Wheeling, W. Va., Knoxville, Tenn., Canton, Ohio, and Council Bluffs, Iowa. cities 11 cities reporting outlays for docks, wharves, New York, N. Y., Chicago, 111., Md., Cleveland, Ohio, Jersey City, N. J., Baltimore, Portland, Oreg., Wilmington, Del., New Bedford, Mass., Oakland, Cal., Augusta, Ga., and Quincy, and landings were IlHnois. The 5 cities reporting outlays for subways for pipes and wires were Baltimore, Md., Buffalo, N. Y., Springfield, Mass., Erie, Pa., and Newcastle, Pennsylvania. The 2 cities reporting outlays for rapid transit subways were New York and Boston. The 2 cities reporting outlays for public halls were Buffalo, N. Y., and Peoria, Illinois. The 2 cities reporting outlays for general real estate were Schenectady, N. Y., and Birmingham, Alabama. Outlays for each of the following industries were reported by only one city: Toll bridges, by New York, N. Y. waterpower development in connection with drainage canal, by Chicago, 111.; equipment of house of refuge bakery, by St. Louis, Mo.; asphalt plant, by Detroit, Mich.; equipment of high school lunch room, by Rochester, N. Y.; ferries, by Portland, Oreg.; irrigation works, by Salt Lake City, Utah; canal, by Augusta, Ga.; and stone quarry and crusher, ; by Auburn, New York. For the following cities the payments for outlays given in the column "all other industries" are for more than one industry: {Docks, wharves, and landings Waterpower development in connection with drainage canal. (Markets and public scales 111 St. Louis, Mo t Equipment ol Boston, Mass Baltimore, The 0utla7s. Industry. Outlays. Md I Cleveland, Ohio Buffalo, N.Y N.Y Rochester, Portland, Oreg New Bedford, Mass. Salt Lake City, Augusta, Ga house ol relugo bakery iCemeteries and crematories tRapid transit subways Markets and public scales i Docks, wharves, and landings ISubways lor pipes and wires /Cemeteries and crematories 1 Docks, wharves, and landings (Subways lor pipes and wires 1 Public hall.... /Markets and public scales tEqulpment of high school lunch room (Docks, wharves, and landings IFerries (Cemeteries and crematories IDocks, wharves, and landings (Cemeteries and crematories 1 Irrigation works JDocks, wharves, and landings Utah 1 97 2,000 2,098 654,020 67,704 128,048 126,692 33,C66 58,440 10,428 3,598 102,635 175 156,292 61,591 4,000 18,670 17039 13,295 4,000 6,858 Canal Table 82,744,689 9,185,755 7,737,427 39,291 386,265 8. — on municipal debt obligations. The gross payments given in Table 8, amounting to $57,460,659, are the payments reported by the cities Interest interest In addition, as expenses or fixed charges for interest. Table 7 includes a payment of $1,326,257 reported by New York city as interest on bonds for rapid transit subways, and charged by that city to construction or outlay account. Including this payment, which is referred to in a footnote to Table 8, the gross interest payments aggregated $58,786,916. Of the $57,460,659 paid as interest on city debt obligations and charged to expenses or fixed charges, 84.4 per cent was paid to the public, and the remainder to the sinking, investment, and public trust funds of the several cities. The payments of the latter class, which are shown in the third column of the table, as "interest transfer payments," aggregated $8,989,419. The transactions which involve the payment or one or both-— of accrued interest on city receipt — securities aggregated $546,542. All such transactions involve a duplication of payments and receipts on account of interest. Moneys received by the city as accrued interest at the time of bond issue are repaid All amounts at the first interest payment thereafter. paid by the sinking, investment, and public trust funds to the city as accrued interest on purchases made by them for investment are received in return at the first interest collection thereafter; the accrued interest thus paid and received by these municipal funds is shown in the fifth column, under the head "accrued interest transfer pajmients." The net or corporate interest payments as expenses on account of raunicipal debt obligations are the net amounts paid to the public on such account that is, the gross amounts paid to the public on such account, less the accrued interest previously received therefrom. — 14 These net interest payments are subdivided in Table 8 into three groups, according to the class of loans on which they were paid on loans for general purposes, on special assessment loans, and on loans for municipal industries. In the subdivision of interest iato the three classes, as above, no deductions are made, by reason of interest transfer payments, from amounts reported as paid for interest on either municipal — industrial loans or special assessment loans. Temporary payments of taxes, licenses, etc., to other divisions. These payments correspond to the receipts given in Table 10. They are inserted in Table 8 not by reason of any logical relation thereto, but in order to show somewhere among the payments — civil those to other civil divisions. Table Payments and the public debt. 9. on account of receipts —Of the 151 the principal of 95 increased and 55 reported no change in cities, decreased their debt, while 1 the amount of its outstanding debt. Of the $306,758,216, shown Table 9 as the total payments during 1904 for the redemption or cancellation of the public debt, $32,702,503, or nearly 10.7 per m cent, was held tion by at the time of redemption or cancellathe sinking, investment, and public trust funds of the several cities. The amount received from the issue of debt obligations was greater than the amount expended in their redemption and cancellation by $124,264,641 that Ls, this amount represents the net increase of debt for the 151 cities. Most of this increase was through debt obhgations sold to the public. Upon comparing the data of Tables 16, 17, and 18 it will be seen that the — excess of receipts from municipal securities sold to the permanent funds of the cities issuing them, over payments to those funds for the redemption or cancellation of city debt obligations, represents largely the city securities sold to the sinking funds for investment purposes. In Table 7 it is shown that in 1904 the cities expended for outlays an aggregate of $183,926,882. A comparison of the figures of Tables 7 and 9 shows that the increase of debt for the 151 cities as a whole constituted 67.6 per cent made of the amount of the Table 35 of Bulletin 20 shows that in 1904 the cities increased their debt by a greater amount than in 1902 or 1903, and that they paid out of current revenues a smaller proportion of the current cost of permanent improvements. Table Receipts from general 10. revenues. —General revenues consist of those compulsory or voluntary contributions of private individuals or corporations which are levied or collected to defray the general costs of government, and are not conditional upon the performance of any Table specific service to the individual contributor. 10 presents an exhibit of receipts from such revenues, together with certain accompanying temporary receipts Alof taxes, licenses, etc., for other civil divisions. though in most states there is no legal relation between these two classes of receipts, they are given in the same table to facilitate comparison of the Census report with the reports published by the several cities. Of the general revenue receipts the greater portion 83 per cent were derived from taxes; of the tax receipts 96.6 per cent were derived from general property taxes, 3.1 per cent from special property and business taxes, and 0.3 per cent from poll taxes. — General property taxes. —Under this designation the Census reports all receipts from direct taxes levied upon property in general, in proportion to Bureau its of the assessed or appraised value. The rule of the Bureau Census for separating general property taxes from other taxes may be stated as follows Under general property taxes tabulate all property taxes assessed and collected by methods substantially identical with those employed in the taxation of "the property of the average citizen. The receipts from general property taxes are reported under three heads general levies, specific levies, and the penalties and fees added to the aforementioned levies. Nearly all such receipts were reported under the designation "general levies of general property taxes," under which are included those general propof the : — erty taxes levied by cities in all parts of their territory and upon all classes of property not specifically exempt. Under the designation "specific levies" are included those general property taxes levied only upon the increase of debt, $59,662,241, represents approxi- property or in specified districts; of property are seldom levied in the larger American cities, but those collected in specified districts of a city are of frequent occur- mately the amount of outlays rence. improvements and additions more or less permanent character. The differof a ence between the total expenditure for outlays and expenditures for paid for out of comparison of the figures of Table 9 with those of Table 7 will disclose which cities paid for all their pubhc improvements out of current revenues; and also which cities expended less for such improvements than the amount of the increase in their debt or, in other words, incurred debt in order to meet ordinary expenses, or to make improvements in the succeeding year. A comparison of the figures of Table 9 with those of current revenues. A detailed — specific classes of taxes upon specific classes Specific levies existed in more cities than those which reports are given in Table 10 in the column "specific levies," as can be seen by a comparison of the figures of that column with the detailed information in the text accompanying Table 23, which shows more or for the great difference in the taxes levied in the different portions of a large number of our cities. The specific levies reported in Table 10 measure, so far as the Office could secure data therefor, the amount of the general property taxes that may be considered less perfectly 15 as exceptional. It is hoped that the reports made be more complete both as to may in future bulletins the amounts included in each class of levy of general property taxes, and as to the conditions in the different cities making levies of these two kinds. The text accompanying Table 23 will explain in large measure the conditions under which the specific levies reported in Table 10 were collected. The amounts reported in Table 10 as received from "penalties and collectors' fees" on general property taxes are somewhat jailer than those given in Bulletin 20 for 1902 and 1903. This results from the fact that in 1904 the agents of the Office were able to secure a more complete separation of the collections in addition to the original levies, into interest receipts for use of money and receipts The amounts properly from penalties and fees. classed as interest have been included with other receipts from interest in Table 12. In Table 10 are reported amounts known to be of the nature of penalties and fees, and included therewith are small amounts which could not be properly classified. It is hoped that the separation made in succeeding years may be more satisfactory than that presented for 1904 in Tables 10 and 12. Special property and husiness taxes. ^Under this designation the Bureau of the Census includes all revenue receipts from taxes other than general property and The taxes so included are of several dispoll taxes. Special property taxes are taxes on proptinct types. — erty assessed or collected by methods different from those employed in the taxation of the property of the Of the special property taxes, amount was collected in Massachusetts average individual. the largest and the next largest in those of New York. Business taxes are taxes upon business transactions, and not upon the property employed in the business. They include taxes on the gross earnings of public service and other corporations when the tax levies are Similar payfixed and imposed by general statute. accordance with the terms of the franments made in chise of the corporation (thus representing a contractual relation between the parties to the franchise) are tabulated in Table 11, as receipts from public cities service privileges. The a brief statemenJ4»of the character of the tax receipts reported in the column "special property and business taxes " the states are arranged alphabetically, and the cities in each state are arranged following is ; in the order of their size. —In Binningham there AlahaTna. is collected what is known as a mer- a levy of $1 on each $100 of merchandise on hand January 1st of the current year; the amount collected was $18,985. With special property and business taxes are included Connecticut. chants' tax. This is — from the tax known as the "corporation and 1 per cent on the market value of the stock of every bank, trust, insurance, investment, and bridge company, whose stock is not exempt by law. The tax is collected by the state and is distributed among the cities and towns according to the amount of Btock owned by their residents. The amoimts received in the cities in Connecticut the receipts bank stock tax.'' This Bull. 50—06 is a tax of 2 were as follows: New Haven, $41,311; fiartford, $238,152; Bridgeport, $18,246; and Waterbury, $7,134. Delaware. ^Wilmington collects a special property tax of $1 for eacSh — The amount collected was $1,015. Columlia.—in the city of Washington $446,414 wore collected as special property and business taxes, divided as follows: $133,600 as tax on gross earnings of street railways; $20,704 as 4 per cent tax and, under another provision, $117 as IJ per cent tax on gross earnings of telephone companies; $264 as tax on gross earnings of telegraph companies; $77,285 as tax on gross earnings of gas companies; $26,542 as tax on gross earnings of electric light companies; $59,223 as tax on life insurance companies; $12,246 as tax on building and loan associations; and $116,433 as tax on banks. Georgia. Taxes on gross earnings of insurance companies were received as follows: Atlanta, $17,562; Augusta, $7,538; and Macon, $4,845. horse and each mule in the city. District of Illinois. — —Chicago reported a receipt tax on insurance companies; this is of $168,113 as a 2 per cent special known as the tax on foreign insur- ance companies, or companies of other states and nations doing busi- The corresponding amount reported ness in that city. for Peoria was $6,156; for East St. Louis, $4,743; and for Springfield, $521. Maine. —Portland received, through the state, $47,530 as its share of the state tax upon the corporation stock of railroad and telephone companies. Maryland. —Baltimore received $405,501 as follows: $279,798 on securities; $121,891 special taxes, divided as on savings banks; and $3,812 on mortgages. Massachusetts. —Table vi shows the special property for the several cities of Massachusetts and business taxes collected in 1S04. The taxes are those on the capital stock of national bank, street railway, and other corporations, bank stock and taxes on ships are apportioned in foreign trade. among the cities The taxes on national number of according to the upon the whole issue of stock is bank is located; the city retains its apportionment of such collection, and pays the balance to the state for distribution among other cities in which stock in this bank is owned. In Table vi the taxes on national bank stock are divided into two classes: (1) Those amounts collected and retained for its own use by the city in which the bank is located; and (2) those amounts received from the state as apportionments of taxes collected from banks located in other cities. The taxes described under (1) wore not included among special property and business taxes but among general property taxes in the In this respect the classification of receipts tables for 1902 and 1903. shares owned. made by The collection of the tax the city in which the from taxes given Table VI. in this bulletin difl'ers from that given Specified classes of special property Massachusetts cities: 1904. in Bulletin 20. and business taxes in 16 Missouri.—St. Louis coDfirfed 5907,463 as merchants and manuand $343,109, for the benefit of the schools. These taxes are collected from merchants and manufacturers on stock, raw product, and total amount of biisiness facturers' taxes, $564,354 being for the city,. transactions during the year. In addition, the tax includes fixed charges in the nature of hoenses for the privilege of transacting business. The tax is therefore a combination of a Uoense, a property tax, and a tax on gross income or earnings. It was found to be impossible to separate the receipts from these taxes into the three classes of revenue, — one from which the greater portion of the receipts was obtained. Joplin received $2,958 from and are included under one all head ^the taxes on foreign insurance companies. New Hampshire. —^Manchester received $107,605 of the taxes collected as the city's share by the state. These taxes were Insurance tax, $2,978; railroad tax, $41,841; and savings bank tax, as follows: $62,786. New Jersey.—Newark received $26,575 from the special business taxes West Virginia.—WheeK:^ received $3,927 from foreign Insurance companies. Wisconsin.—Mhra,\]ke& received from an insurance tax $32,643, and from a street railway tax for local purposes $98,666. Although not included in special property and business taxes, $13,454 was colfor lected from street railways, $10,091 bekig for the state, and $3,363 the coimty. The tax on street railways is levied on the gross earnings. Superior received from insurance companies $5,372, and from street Racine received from insurance railways, $3,107— a total of $8^79. and from street railways, $2,709—a. total of $5,969. companies $3,260, Oshkosh received from insurance companies $2,973, and from street railways, $1,561—a total of $4,534. La Crosse received from insurance companies $2,578, and from street railways, $3,291 —a total of $5,869. Poll taxes.—VoM taxes amounting to $1,045,199 were reported for 1904 by 63 of the 151 cities. The largest total and relative amounts were reported for Massachusetts cities. In some of the states poll taxes by the state; of this amoimt $15,984 was from the railroad and $10,591, from the tax on insurance companies. Jersey City received $343,889; of this amount, $337,187 was from the railroad tax, and $6,702 from taxes on insurance companies. From the railroad tax Paterson received $3,670; Trenton, $7,305; Camden, $18,697; Hoboken, $26,546; Elizabeth, $18,504; Bayonne, $7,560; Passaic, $1,088; and Atlantic City, $3,439. New YorTc. ^Table vn shows for the cities of New York the revenue derived in 1904 from special property and business taxes, which consisted of taxes on bank stock, identical with the corresponding taxes in Massachusetts, taxes on fire insurance companies, and frontage taxes. The reported receipts from the insurance tax are undoubtedly more or less imperfect, as the tax is received in some cities by local independent fire relief associations, from which the Bureau of the Census secured no reports. Frontage taxes are levied at a fixed rate per front toot upon all property in streets having water mains. The cities reporting frontage taxes usually coUeoted them only when the tax and in others the occupation of the individual subject to a per capita tax is given a specified valuation, on which is collected a tax at the same rate as taxes on general property. All receipts from per capita taxes, however levied and collected, are included in the column "poll taxes." Receipts from Receipts from fines and forfeits. reported by almost all of the fines and forfeits were Among the cities, but the amounts varied greatly. importaixt receipts included in this column for most the larger cities are the fines collected from pohcemen and firemen for neglect of duty. In states where was greater than the water rate. Similar taxes were probably collected by some of the cities for which no figures are shown under this head in justices' courts instead of in municipal courts, only collected tax, — in the table. If so collected, they are included eith«r under general property taxes or special assessments. Table yjl.—Specified classes of special property and business taxes in New York cities: 1904.. are collected at a fixed amount per capita, as $1 or $2, — the greater number of petty criminal cases are tried the amount equal to the excess of fines over costs of prosecution passes to the city or to the school districts. In other states the principal courts collecting fines are county jurisdiction. For these reasons the from fines and forfeits given in Table 10 are an imperfect index to the actual penalties enforced in xinder Tax Tax on bank Total. stock. $3,132,125 All cities New York. 2,795 . . 64; Rochester. Syraeua© Albany....... frl, Utica $2,962,761 9,614 6,604 5,212 44; 38, 3,226 1,551 2,580 2,356 2,359 2,429 2, Soheneotady.. Binghamton.. Elmira 19', 7 9, 12, 10, Pennsylvania. receipts. —The state 4, 6, insurance commissioner One-half of this amount is distributed among it is tax paid directly to the firemen and, consequently, is in the city books. This explains its absence for a few the some collected, for the benefit of local firemen; in which 9,736 it is from premium cities in cases the not shown cities in Table 10. Philadelphia reported receipts from this tax of $33,681; Pittsburg, $17,574; Allegheny, $1,470; Reading, $6,157; Erie, $1,617; Wilkesbarre, $3,408; Harrisburg, $1,563; Altoona, $1,067; Johnstown, $1,061; McKeesport, $872; Allentown, $1,108; York, $928; Chester, $675; and Newcastle, $822. Allentown received $11,396 from a water frontage tax. criminal proceedings in the several cities. — from liquor licenses and taxes. In the column of Table 10 "from liquor h censes and taxes" are included all revenue receipts accruing to cities from the liquor traffic. The absence of receipts for any city indicates either that the city is under general or local prohibition laws, or that the revenue accruing from the hquor traffic belongs to and is collected by the Receipts some other civil division. A veiy small amount shown in this column indicates the same condition, since such amounts are from druggists' licenses state or collects insurance companies a tax of 2 per cent on the gross fii-e 18,267 22, 7 foreign $28,003 105,430 19 Yonkers Autium Front- fire $141,361 64, 52, 44, 50, 22, 41, Troy on insurance age tax. companies. 2,690, Buffalo receipts to sell liquor for medicinal purposes. — Receipts from other business licenses. ^Under this head are reported receipts from all business licenses other than those for the liquor traffic. Receipts oi this class include licenses collected from street railway, and other corporations. The from such corporations included all those in Alabama, Minnesota, and Pennsylvania, San Francisco, Cal., Savaimah, Ga., Sioux City, telegraph, telephone, cities collecting hcenses 17 Iowa, Cincinnati, Ohio, and perhaps some others the exact character of whose collections was not stated on the schedules. — Receipts from general licenses. Most of the amounts reported in this column were derived from licenses for buggies, carriages, automobiles not used in business, and bicycles. Receipts from subventions, grants, and donations. — Receipts from subventions are those amounts received by cities from the state, county, and other civil divisions with the distinct understanding that the money so received shall be employed for supporting some particular municipal service, as that of schools, libraries, armories, etc. amounts included in the column last mentioned were from subventions for libraries. A comparison receipts of the figures of Table 10 with those of Table 26 of variations in the civil divisions. show for a number of cities, marked amounts received as gifts from other The principal cause for such variation the difference between the fiscal year of the city and that of the civil division from which the money was received*; as a result, the reports of some cities show the receipts from the state for one and one-half years, some for one year, some for only six months, and some show no such receipts. Receipts from donations are the amounts gratuiis tously paid by individuals to cities for particular or municipal purposes; these are similar to receipts from subventions and grants from the state and other civil divisions. general Table — income." Municipal service income. This is the income derived by cities from municipal services provided by departments or offices other than municipal indusIn Table 11 this income is reported under three tries. — — main heads "receipts from special assessments," "receipts from privileges," and "departmental refrom privileges from public service ; in Table 11. are further divided privileges — from public service privileges. ^Under this designation the Bureau of the Census includes all receipts, other than those from taxes, licenses, and charges for services, which are collected from indiReceipts viduals or corporations enjoying the special privilege of using the streets and alleys of a city for providing some public service, such as that furnished by street railway, subway, electric light, gas, telephone, and telegraph companies; amounts reported under this of receipts from rentals of public head are in the nature Amounts collected from such corpora- tions for services rendered are included in the various — into those permanent improvements and additions to streets, and waterworks a small amount was for services rendered by the departments; and the remainder represents the interest, penalties, and fees added to the original assessments. It is probable that for most cities some of the amounts reported under the lastnamed head were interest on deferred payments of special assessments, and therefore should have been reported as receipts from interest. Wherever the separation was possible, the interest on deferred payments has been included with other interest receipts in Table 12 and in the column of "net interest receipts sewers, property. 11. The commercial Receipts from commercial revenues. revenues of cities, as defined by the Bureau of the Census, are those amounts received or receivable from special services or benefits rendered to individuals or They are divided into three to other civil divisions. "municipal "municipal service income," classes income," and "municipal industrial investment ceipts;" receipts taken primarily in the public interest. Special assessments, which are the most important source of municipal service income, differ from taxes in being apportioned according to the assumed benefit accruing to the individual for whom the service is performed, or according to the assumed increase in the value of the property affected by the improvement. Most of the receipts from this source were collected to meet outlays for Receipts from grants are those amounts which are received from such civil divisions with no conditions attached to the gifts; these are rare, and when they were shown in the schedules for 1904 they were tabuMost of the lated in the column "for other purposes." Bulletin 20 will — from special assessments. Under this designation the Bureau of the Census includes receipts from compulsory contributions levied, under the taxing or police power of a municipality, to defray the cost of a specific public improvement or public service underReceipts and those from minor privileges. In 1904 the receipts of the 151 cities from these three classes of municipal service income aggregated $50,689,175, or 45.1 per cent of all receipts from commercial revenues. columns receipts Those of Table 13 as receipts from charges. from the same corporations which are in the nature of taxes, as defined by the Census, arc included in Table 10 as "general property taxes," as "special property and business taxes," or as "other business licenses," according to the method of levying and collecting the same. The following is a statement of the amount and character of receipts from public service privileges reported in Table 11, the cities being arranged in the order of their size, by states: Alabama. —Birmingham received as a franchise from panies $100 for each entire tion was $1,700. privileges; of this new railroad company Arkansas. com- Mobile reports a receipt of $2,795 from public service amount, $912 was one-fourth of 1 per cent of the gross earnings of a street railway gross earnings of street car block of street paving; the total collec- an company, $1,842 was 2 per cent of the company, and $41 was paid by a electric light for the use of certain streets. —In Little Book a gas company and an pany each paid $500 for privileges in the way electric light com- of franchises, railroad companies paid $294 for rent of ground used for switches, street railway 18 companies paid $2,348 as 2 per cent of their gross earnings, tractor paid $3,160 for the privilege of removii^ refuse. —By California. » con- atwi plant; the provisions of a state law enacted in 1901, public service franchises must be received as a percentage of the gross earnings, $124 from a heating offered at public sale to the highest bidder, and, in addition, the charter of the operatir^ company must contain a stipulation for the payment to the city of at least 2 per cent and $4,732 from gas companies. Kansas.—Kamas City all received $11,899 as a percentage of the gross earnings of gas, telephone, and street railway companies. K'en^Mcih/.—Louisville received $500 from a street company for waste boxes on street comers; $300 from the Home Telephone Company; $150 from a railway company for the occupation of a certain street; and $2,500 from the Louisville and Southern Indiana Traction Company. Covington received $7,500 as a stated amount per year San Francisco received $33,937 as a tax on the companies. Los Angeles received $3,725 from the sale of a franchise to a street railway company. Oakland received $1,511 as a tax on the gross earnings of street railway companies and $1,000 from a steam raiboad company for the right of way to lay tracks on streets of the city. Sacramento received $60 from the sale of a franchise to a street railway company. Colorado. Denver received $25 for the right of way for a street from a street railway company for privileges in the streets. Louisiana.— New Orleans received $500 from street car companies railway. $5,000 from the Illinois Central Railroad of its gross earnings. gross earnings of street railway — Connecticut. —New Haven received $2,000 from the state as a lege charge against street railways crossing drawbridges. Hartford companies, and $7,500 from the state through its bridge commission, as a privilege charge on railway companies using drawbridges, and $27,509 as 50 per cent of other taxes collected from the same railway companies a total receipt of $46,988 from public service privileges. — Bridgeport received $2,000 as a privilege charge against railway companies crossing drawbridges; the charge for this privilege, which is state, is all Connecticut cities, and is collected for the cities by the $500 per bridge used. Wilmington received $8,553 as tax on telephone and Delaware. — telegraph poles. Florida. —Jacksonville received $3,665 as 2 per cent of the gross earnings of street oar companies, and $843 from a similar tax on the gross earnings of telephone companies. Georgia. —Atlanta received from street railway companies $3,711 and $1,600 for the privilege of crossing Augusta received $11,667 and Macon, $7,000 from railroad as a tax on their gross earnings, viaducts. companies for the privOege of running their trains through the streets. Chicago received $3,900 as an annual franchise tax for the Illinois. maintenance of bridges, $2,579 from the elevated railway companies, and $148,592 as a percentage of gross receipts of public service coiporations. East St. Louis received $150 from the Interstate Transit Company pursuant to an ordinance granting the right to furnish hght Eockford received $533 as 20 per cent of the receipts to the public. Johet received $2,317 from telephone comof certain slot telephones. — panies ; this Indiana. amount represents a receipt at the rate of $1 per pole. —Indianapolis received an aggregate of $74,569 from annual payments by certain corporations, a percentage of earnings of Hght, power, and heating companies, and 5 cents for each round trip made by cars of certain public service privileges; this includes fixed street railway companies. From The amounts received were as follows: Company, $6,000; from the New the Central Union Telephone Telephone Company, $6,268; from the Home Heating and Lighting Company, $2,558; from the Merchants Heating and Lighting Company, $3,998; from the Incandescent and Electric Light Company, $23,030; from the Indianapolis Oean Street Company, $332; from the Indianapolis and Eastern Eailway Company, $126; from the Indianapolis, Columbus, and Southern Railway Company, $76; from the Indianapolis and Martinsville Eailway Compaiiy, $65; from sundry other railroads, $131; from the Indianapohs Traction and Terminal Company, $31,865; and from miscellaneous traction comEvansville received $3,884, as 2 per cent of the gross panies, $120. earnings of electric railway companies, and $100 each from the American District Telephone Company, the Postal Telegraph and Cable Company, and the Evansville and Princeton Traction Company. Fort Wayne received $5,733 from telephone, telegraph, and electric light companies at the rate of $1 on each pole within the city limits; $25 from the American District Telegraph Company; and $1,133 from a natural gas company as one-fourth of a cent on each foot of main jspes in the city. Iowa. —Des Moines received $9,138 as a percentage of the earnings of electric light, railway, and street cleaniag companies. Sioux City $1,604 for the privilege of piping oil through $756 for a ferry privilege at the foot of Canal street; $5,000 for privileges granted to the New Orleans Terminal Company; and streets; Company. Maryland.—Beiltimore received $337,213 as 9 per cent privi- received $11,979 as 2 per cent of the gross earnings of street railway uniform in for the use of streets; earnings from the street railway companies; this of the gross income is devoted to park purposes. Massachusetts. —Under the state law the cities of Massachusetts companies a certain percentage of their gross earnings as a so-caUed excise tax, receipts from which must be used for the repair of the streets. These receipts are tabulated in Table 11 as receipts from privileges and not in Table 10 as receipts collect from street railway from special property taxes, being in Ueu of other payments for the Boston and certain nei^boring cities levy upon the elevated railway company a so-called special franchise tax, which repair of streets. is said to be for and in consideration of special privileges granted. Receipts from this special tax are also tabulated as receipts from privileges. In addition to the excise and special franchise taxes, Boston in 1904 received $665 as taxes on pneumatic tubes in certain streets; these taxes are levied on the basis of a certain percentage of gross earnings. Other than those last mentioned the receipts from privileges by Massachusetts cities are all derived f»om the so-called taxes on street railway companies and the Boston elevated railway above described. Michigan. Detroit received $42,683 from taxes on the gross receipts Grand Rapids received $1,200 for of street railway companies. privileges in connection with a garbage contract. Minnesota. St. Paul received $122 as a tax on the gross earnings of an electric light company. Missouri. St. Louis received from pubhc service privileges and grants $281,784. Of this amount, the street railway companies paid $92,550 as fixed annual charges and $25,927 as a percentage of their gross earnings; the steam railroad companies paid $10,151 as fixed annual charges; telephone and telegraph companies paid $72,300, and electric light companies, $75,682 as 5 per cent of gross earnings. The city also received $1,000 from the Missouri Pacific Railroad for the right to use certain streets, and $4,175 from sundry companies for the right to use streets for piping oil and other commodities. Kansas City received $118,753 as a percentage of gross earnings; of this amount $91,223 was from street railways; $20,755 from gas companies; and $6,775 from telephone companies. Other receipts were as follows: From annual taxes and charges on street railway loop privileges, $1,200; from expert gas inspection oflBces, $3,667; from taxes on telephone conduit, $4,204; from taxes on telegraph poles and wires, $223; and from taxes on telephone poles and wires, $58. In St. Joseph the telephone company pays $500 annually for the privilege of operating in the city, and bears no other special burden. The Chicago, Burlington, and Quincy Railroad Company paid $500 in 1904 — — — for the privilege of laying tracks in streets. Montana. —Butte received $3,595 as of electric light 1 per cent of the gross receipts companies, and $2,248 as a royalty allowed the city for the privilege of hauling ore through the streets. Nebraska. Company from an —Omaha received as royalty from the Western Clean Street $72. The electric light from gas companies were $15,407, and and power company, $6,224; the greater part of receipts these amounts were received as a percentage of the gross earnings of the companies named. Lincoln received $1,000 from the street railway, and $500 from telephone companies for certain privileges. South 19 Omaha received $997 from the water company, and $1,274 from the gas Texas:. —Houston received $4,926 as a percentage company; these amounts also were a percentage of gross earnings. New Jersey.—The state law requires all public service corporations to pay 2 per cent of their gross receipts to the cities within which they of street car companies. operate, providing special contracts with cities of the gross receipts corporations for street privileges. payments. The receipts from public do not call for larger service privileges for New Jersey were from this source, with the exception of $301 received by Camden from a street railway company for a right cxf way. cities New Tork. —^Receipts by New York cities from pubUc service privi- New York, $6,223 from electric light companies, $22,518 from gas companies, and $395,128 from street and steam railway companies; Buffalo, $112,274 as a percentage of the gross earnings of street railway and other corporations; Rochester, $14,786, as 1 per cent of the gross earnings of street railway compaaies; Albany, $223, as 3 per cent leges were: of the gross receipts of street railway companies; Yonkers, $17,618, as 3 per cent of the gross earnings of street railway companies; and Schenectady, an aggregate of $200, source not explained. Oliio. —Cleveland received $346 as one-fourth of the receipts from Dallas received $4,611 from street car com- panies for the use of streets. —Salt Lake City received $1,200 from Virginia. —Richmond received $32,294 from Utah. sundry public service annual payments by companies for the privilege of deing business; these: amounts are levied as a certain percentage of the gross earnings. Norfolk received $18,311 from annual payments by street railway, telestreet railway phone, and telegraph companies, and $1,000 for privileges granted to companies whose nature was not reported. Washington. —Seattle received $27,353 as 2 per cent of the gross Company, $150 at the rate of $25 by the Grant Street Electric Company, $1,944 from the Sunset Telephone Company, and 12,000 from public service privilege grants to the Puget Sound Railroad Company. Tacoma received receipts of the Seattle Electric Light per car operated $8,681 as 2 per cent of the gross receipts of a street railway company, and $767 as 2 per cent of gross receipts of a lighting company. Spokan© advertisements on street boxes, $94,405 as a percentage of the gross- received $596 as a tax on the gross receipts of a gas company, $1,750 earnings of gas light companies, and $2,852 from street car companies from the Washington Water Power Company, and $1,750 from the Spokane Electric Light Company; the last two are payments of for use of viaducts. Cincinnati received $227,145 as a percentage of gross receipts of street railway companies, $4,180 as a percentage of gross receipts of gas companies, $299 for trackage over waterworks ground, $425 as a wire tax on telephone companies, and $1,000 from rent of track over viaduct. companies for right of Toledo received $175 from street railway way through certain city property. Dayton received $228 as a percentage of the gross receipts of suburban traction West Virginia. pany for the — — percentage of the gross earnings of traction companies. York received $771 as a percentage of gross earnings of electric light and steam heating companies. Rhode Island. —Providence received as a percentage of the gross earnings $71,385 from street railway companies, $36,900 from an electric company, $28,069 from a gas company, and $11,249 from a telephone company. Pawtucket received $4,983 as a tax on the gross earnWoonsocket received $1,847 as a tax ings of street railway companies. of 3 per cent on the gross earnings of a street railway company, $292 as 1 per cent of the gross earnings of Providence Telephone Company, and — bridges. Receipts from minor privileges. — and Nashville Raihoad Company, $1,500 from the Illinois Central Railroad Company, $2,428 from the Rock Island and Pacific Raihoad Company, and $200 from an* advertising company placing waste paper boxes on streets. Nashville received $12,340 as 5 per cent EnoxviUe received $2,268 of the gross earnings of a gas company. —Under this head are included those receipts of cities which are collected, without the granting of a license, for the privilege of placing lunch stands or other property on the sidewalks; maintaining private sewers, drains, or vaults under the streets or walks; and extending awnings, bay and show windows, signs, and other structures and conveniences beyond the building line. A few cities derive considerable income either from this source or from privilege rentals, which are tabulated in Table 13, The difference between the "minor privileges" given in Table 11 and the "privilege rentals" given in Table 13 lies largely in the rentals are receipts method of collecting; privilege from privileges in the parks, etc., which are granted by streets, the issue of a license, while minor privilege receipts are collected, as stated above, without the issue of such papers. The following is a brief summary of the minor privilege receipts light $503 from unexplained sources. Tennessee. ^Memphis received from a gas company $5,000 as one of seven payments for special privileges, and, as annual payments, $750 from an electric Ught company, $750 from a gas company, $500 from the —^Wheeling received $760 from a street railway com- privilege of using streets. Wisconsin. Oshkosh received $1,000 for privileges granted to the Eastern Wisconsin Railway and Light Company to use streets and companies, and $5,440 from public service privilege grants. Youngstown received $810, at the rate of $10 on each street car. Akron received $75 as a franchise tax receipts from street railways. Oregon. ^Portland received $4,500 from the consolidated street railway company, $1,000 from the Pacific State Telephone and Telegraph Company, and $1,100 from the Union Market Association. Pennsylvania. ^Philadelphia received $116,679 as a tax on dividends Pittsburg received from street railway of street railway companies. companies $1,200 as an annual payment for the use of a bridge and $5,000 as a payment for the right to use certain streets, and from telephone, telegraph, and electric light companies $1,016 as a linear tax; the last-named tax has since been declared unconstitutional by the supreme court of the state. Allegheny received $8,100 from railroad companies for franchises; $4,069 as a percentage of gross receipts of heat, light, and power companies; and $21,256 as a percentage of gross receipts of street railway companies. Erie received $416 as a tax on the gross receipts of a heating company. Harrisburg received $8,863 as a line specified amounts. Arleansas. — Rock ^Little received $225 from a lege of placing advertisements California. —San company on waste paper boxes at for the privi- street comers. Francisco received $1,176 as a percentage of the gross receipts of garbage reduction works, for use in the repair of streets. Los Angeles received $389 for the privilege of establishing messenger service and $100 from the Southern Railroad Company for the use of Oakland received $292 for the use city lands for stock yard pmposes. of streets and alleys for collecting garbage by garbage reduction plant. Delaware. ^Wilmington received $127 from a raihoad company for — Louisville from gas companies as a fixed percentage of their gross earnings —3 per — collected annually for the first five-year period, 3J per cent for the second, 4 per cent for the third, and 4§ per cent thereafter and $100 from a company for the privilege of sprinkling the streets. cent is Chattanooga received $650 from a street car company for the use of streets and bridges. the use of certain streets for side traclis, switches, etc. Illinois. —Chicago received $39,768 for closing clusive use of streets streets and for the ex- by certain firms and corporations, $1,972 for adver- and bridges across streets, $5,497 and alleys, $7,166 for bay windows and store fronts, $7,519 for switch tracks, $850 for coal holes and vaults, $600 for iron sidewalks, $250 for the use of water from the river, $1,435 for private pipe line, and $4,144 for unclassified privileges. Maryland. Baltimore received $2,050 for railway switches to busi" ness houses, $29,532 for private drains, $1,198 for closets, $585 for electric tising privileges, $14,586 for tunnels for the use of. streets — 20 signs, $2,053 for use of space under sidewalks, $1,398 for area ways, $398 and bay windows, and $1,904 for for store fronts, $1,123 for awnings hitching posts, barber poles, etc. — Missouri. St. Louis received the following annual payments: $400 from the Waters-Pierce Oil Company, $1,000 from the National Subway Company, $350 from the Bath Company, and 5 per cent of the gross earnings of the Cold Storage Plant, which amounted to $2,425. All these companies have the right to use the streets for pipes, etc. Kansas City received $53 from an advertising company, $44 for subways for wires, $198 from a refrigerating company, and $1,227 from property owners for the right to use streets and alleys. New York. —New York received $24,020 for bay windows and other projections, $218,834 for street vaults, $11,320 for pipe franchises, $2,715 for temporary structures, and $5,105 for tunnel franchises. Oregon. —Portland received $74 from minor privileges parks. —Pittsburg received $16,537 for privileges of placing in Pennsylvania. and $10,460 for vacating certain street Allegheny received $1,283 for the privilege to lay and maintain switches, scales, etc., on streets, areas. — Rhode Island. Providence received $1,500 for the exclusive right of removing dead animals. Texas. San Antonio collected $500 as taxes levied and due in former — years for the use of streets. Virginia. —Richmond received $3,236 for the privilege of maintaining and area ways. Departmental receipts, net interest receipts, and reof municipal industries. These receipts from commercial revenues, which are given in detail in Tables 13, 12, and 14, respectively, and are discussed in detail in the text relating to those tables, are included in Table 11 in order to of the several classes of by the show the relative importance commercial revenues reported transfers. Keceipts of the latter class consisted of ground rents paid by the city schools to the sinking School buildings were originally erected on funds. lands leased in perpetuity from private individuals, and payments for the rental of these lands were included among school expenses; the sinking funds have begun purchasing the titles to these lands, and the $26,773 reported in Table 12 as received from the city Table 12. — The cities of the United Receipts from interest. States report receipts of interest on investments of sinking, investment, and public trust funds, on current cash balances carried in banks, and on taxes and special assessments, together with accrued interest on Where the amounts shown in city reports as receipts from interest on taxes appeared to be receipts for the use of city money or credit, city securities sold. they were included in Table 12, as receipts from interest where the amounts reported as interest on taxes appeared to be in the nature of penalties and fees for nonpayment of taxes at the time prescribed by law, they were tabulated in Table 10, as penalties and fees on taxes. For special assessments no similar separation could be made, and all receipts reported as from interest on special assessments are included in Table ; the column "interest, penalties, and fees." Of the total interest receipts reported, 84.1 per cent represented the earnings of the sinking, investment, and public trust funds, the earnings of the sinking funds constituting by far the larger proportion of this 11, in A comparison of Table 12 with Table 27 20 shows that the interest receipts of the of Bulletin permanent funds were materially larger in 1904 than in percentage. 1902 or 1903; this increase in interest income results is classed as a service transfer. The column "net or corporate interest receipts" shows the net amounts received by the municipalities from the public, after deducting the accrued interest paid by the sinking, investment, and public trust funds on investments purchased from the public. Table 13. Departmental receipts from municipal service inWith the exception of special assessments, all receipts for services or commodities furnished by departments and offices other than municipal industries come. — are tabulated in Table 13. different cities. these funds, but resented receipts from interest on municipal securities held by the funds of the cities which issued them, and, in the case of Baltimore, Md., receipts from service — ceipts all especially of those of the sinking funds. Of the interest income of the sinking, investment, and public trust funds, $9,016,152, or 64.1 per cent, rep- schools for the rent of these lands switches on streets. corrals from the growth of the assets of The receipts from special assessments for services performed, which in this bulletin are included in Table 11, with the other receipts from special assessments, in Bulletin 20 are included with departmental receipts. According to source of income, departmental receipts may be arranged in three groups These (1) Amounts received for services performed. are entered in the columns "charges" and "fees." The greater portion of the departmental receipts classified as fees are for services which from their nature can be performed only by the government; they consist largely of receipts of courts and of offices which perform some county function of government. The services are mainly clerical in character, and their cost so well established that the payments therefor which are made in advance, and which are often only nominal are fixed by statute or ordinance establishOn the other hand, the amounts ing a scale of fees. classified as charges represent payments for services which are similar in character to those rendered by one is — individual to another in private life; and, as a rule, they are other than clerical in their nature. With few exceptions, the amounts to be charged for such services are definitely established only upon completion of the work. Among the services performed by cities and paid for by charges are the making of connections with sewers and water pipes, the removal of snow from 21 and the sprmkling of streets. The receipts from charges constitute about three-fourths of. the The only remedy total of this group. form system sidewalks, Amounts received from individuals or corpora(2) tions for the use of some property of the city. These are reported under the heads "rents" Receipts from privilege rentals." receipts from privileges, and "privilege rentals differ from which are defined in the text relating to Table 11, in that the former always involve the granting of a license or permit. (3) Amounts derived from the sale of old apparatus and material discarded in the operation of the various municipal functions. These are reported as "sales." The first group constitutes 83.9 per cent, the second per cent, and the third 9.1 per cent of all depart7 mental receipts. In the classification of departmental receipts by departments, offices, and accounts the amounts entered in the several columns headed "all other" were as follows: Those under "general government" were received, with one or two minor exceptions, from court fees; most of those under "protection of life and property" were received from fees and charges of officers, such as registrars of deeds, in those cities as New York exercising a combination of city and county functions; most of those under "highways" were for the abolition of grade crossings, snow removal, and — — street sprinkling. receipts reported by the several the abolition of grade crossings are as follows: The departmental cities for Philadelphia, Pa $806,573 Mo.. Boston, Mass 4,500 210,425 190,219 St. Louis, N.Y Buffalo, Milwaukee, Wis Kansas CSty, Atlanta, 37,500 Mo ,. Ga 551 55,639 Cambridge, Mass W.OOO Kansas CSty, Kans Newton, Mass 84,718 6, 710 Of the amount given above for Philadelphia, Pa., $245,924 was the annual contribution of the Philadelphia and Reading Railroad for the a,bolition of grade crossings by the lowering of its tracks. Of this amount $150,000 was to meet the principal due in 1904, and the remainder was to meet the railroad's share of interest on bonds. Table Beceipts from 14. Tnunicipal industries. —^The statistics for municipal industries contain defects due to the two following factors of accounting is : First, in most cities the method faulty in not crediting mtmicipal in- dustries for materials furnished or services rendered by them to the departments and to other industries; second, in tliose cities crediting their industries for materials or services so fumis^hed there is no uniform method of determining the amounts to be credited. officials nished for these defects is the adoption, by in charge of municipal accounting, of a uniof crediting industries for utilities fur- by them to the departments and to other Those cities which in 1904 credited their industries for such materials or services are indicated in Table 14 by entries in the column "service transfer receipts." On superficial study, the methods of accounting for municipal industries in these cities seem to be superior to those in cities which make no record of the transactions between their industries and industries. departments. The total receipts of the municipal industries of the 151 cities included in the 1904 report were $54,437,002. This is a marked increase over the corresponding receipts in 1903, as is evident from the fact that the total receipts for the 175 cities included in the report for that year were only $53,220,127. The municipal Group I industrial receipts of the cities included in increased from $32,806,281 in 1903 to $33,905,732 in 1904; and the rate of increase for this group of cities approximately the same as that for the 151 cities. Service transfers formed only about 2 per cent of all receipts from municipal industries reported in Table 14. In some cities, however, service transfer receipts formed a much larger percentage of the total, as 11 per cent in Buffalo, N. Y., 9 per cent in Milwaukee, Wis., and 8 per cent in Chicago, Illinois. In the classification of municipal industrial income is by source, the receipts lege rentals, and from charges, fees, rents, privifrom the same sources as sales are those defined in the text of Table 13 for departmental receipts. As there stated, receipts from privilege rentals are revenues derived from the use of city property where the privileges enjoyed are controlled by licenses. The separation of such receipts and those from rents is often very difficult, being based upon differences in customs and systems of collecting city revenues, rather than upon any real differences between, and rents. The difficulty in classifying receipts from these two sources, which occurs most frequently in reporting municipal industrial income, privilege rentals suggests the need of a careful investigation into the methods of levying and collecting industrial different revenues. The greater part of privilege rental receipts were reported from markets and public scales and from docks, wharves, and landings. Under "rates" are reported the receipts from charges for public utilities, such as water, gas, and electricity. Receipts from ferry and bridge tolls are included, for conven- column "rates;" these tolls are specifically mentioned in footnotes. Under "manufactures" are reported the receipts from the sale of articles manufactured in the penal and charitable institutions, and receipts from the sale of like products ience in tabulation, in the of other municipal industries. The totals for the industries reported in the column 22 "all other industries" for more than one city, are as follows Number of cities report- Receipts. ing. General real estate $135,544 84, 492 61,091 486,754 8,420 272,645 177,074 28,016 Subways for pipes and wires Irrigation works Toll bridges Public balls Rapid transit subways Ferries High school lunch rooms . . The column "all other industries" in Table 14 the industries enumerated in the text for Table 6 with the exception of subways for pipes and wires in Springfield, Mass. In addition, Table 14 reports receipts from the following municipal industries for which no expenses are returned in Table 6 General includes all : real estate in 22 cities —Boston, Mass., Buffalo, N. Y., New Orleans, La., Louisville, Ky., Pittsburg, Pa., Providence, R. I., Omaha, Nebr., Atlanta, Ga., Cam- Richmond, Va., Lymi, Mass., Des Moines, Iowa, Savannah, Ga., Manchester, N. H., Salt Lake City, Utah, NorfoUc, Va., Schenectady, N. Y., Bayonne, N. J., Sioux City, Iowa, Salem, Mass., Fitchburg, Mass., and Joplin, Mo.; subways for pipes and wires in Philadelphia, Pa. and Utica, N. Y.; rapid transit subways in New York, N. Y. ferries in Portland, Oreg.; irrigation works and stone quarry in San Antonio, Tex.; and public hall in Chattanooga, Mass., bridge, ; Tennessee. For the following cities the receipts given in the column "all other industries" are for more than one industry: moneys erroneously paid the city and awaiting repayment as refunds; moneys paid to the city and held by to specified it as agent; and moneys deposited, subject conditions, as guarantees of the faithful fulfillment of Most private trust funds are of a very temcontracts. porary nature, and do not involve any special invest- ment by the city. Private trust accounts differ from private trust funds only in the methods adopted by the cities for In the case of an caring for moneys received in trust. received, instead of being deposited account, the money in bank subject to order in the name of the particular trust, is turned into the city treasury, and the record of its receipt and subsequent payment is included in the account provided therefor. The books and published reports of cities do not always indicate whether these . trust receipts are held as "funds" or carried merely as are not sepa"accounts." Table 15, but in Table 3 their cash, if carried rated in in printed reports of the city as part of the city cash, is separated therefrom and shown as cash of the private trust, even if it is carried by the city as an accoimt The funds and accounts and not as a fund. The number of these funds and accounts reported in 1904 is somewhat larger than the number shown in 1902 or in 1903. This report approximates, more nearly than any previous report, a true exhibit of the munioipal transactions and balances of these; funds and accounts. Many cities pay too little attention to the proper record of these funds and the transactions in connection with them, and as a result a number of It is of great cities have suffered losses by defalcation. public interest that these funds and accounts be subject to scrutiny just as all other city funds are, since a defalcation in them, as in the cash or revenue account, Industry. CITY. Receipts. entails a loss New York, N. Toll bridges Rapid transit subways. Rapid transit subways. Ferries ". General real estate Public hall General real estate 'Sugar shed General real estate Y Boston, Mass Buffalo, New N.Y Orleans, , La Repair shop Denver, Colo works Dredge department ! Irrigation Portland, Oreg San Antonio, Tex Salt Lake City, Utah Ferries /Irrigation works IStone quarry /Irrigation 1 works General real estate Table $476,932 20,457 252,188 176,199 117 6,659 3,974 10,231 3,180 6,583 1,831 38,920 875 620 334 3,770 2,192 15. Payments, receipts, and ialances of private trust funds and accounts. The private trust funds of cities are those which consist of money or other property — belonging to private individuals or corporations, or to other civil divisions, and held temporarily by the city as trustee for the owner and for his benefit, and not for meeting municipal expenses, outlays, or indebtedness. Among private trust funds of cities are estates of deceased persons held awaiting the discovery of heirs; upon the taxpayer. Table 15 gives, as the municipal liability by virtue of these funds and accounts, a total of $4,698,938, of which the greater portion represents cash held in funds or carried as credits for those accounts on the books of the city. Table 16. — Public trust funis. Under the designation "public funds" the Bureau of the Census reports those trust funds which have come into the possession of the city, the principal or income of which is to be used for what the courts denominate "charitable uses," such as education,, charity, and objects of public benefit. In some cities all cash balances and transactions in connection with these funds are carried on the books of the city treasurer, and are not separated from the other financial accounts of the city government; in others they are recorded in accounts entirely separate from those not involving the administration of the trust. Table 16 shows the amounts of cash on hand, both at the beginning and at the close of the year, divided into 23 that were carried on the books of the city treasurers as accounts with the trusts, and those that were tlio3e Of the 151 carried as distinct funds. containing oyer 30,000 inhabitants in 1904, 96 reported an aggregate of 380 public trust funds. The 96 cities reporting trust funds in 1904 held assets aggregating $53,722,534; of this amount $211,388 wag credited to these funds but shown in the general accounts of the city treasurer as a part of the current city cash, $2,775,715 was held cities specifically as trust fund cash, $13,109,625 was invested in securities of the cities to which the funds belonged, and the remainder, $37,625,806, was classed as " other investments." The par value of the investments is given, although the actual or market value of these securities was somewhat greater. From the securities, other investments, and cash above mentioned the public trust funds received a gross income of $2,953,905, or a net income of $2,946,501 after deducting the accrued interest paid and received on investments purchased by the funds. The average rate of this income was 5.485 per cent on the nominal or par value of the assets, and it may be compared with the corresponding average rate of earnings of sinking funds, which was only 3.151 per cent. The high average of public trust fund earnings was caused by the large income of the funds of a few cities. For the trust funds of Philadelphia, the most important of which are those of the Girard estate, a net income was reported of 6.537 per cent on the assets; the relatively large income of these funds was derived principally from real property investments. The average rate of income of trust funds other than those of the city of Philadelphia was only 4.578 per Table Investment funds. —In cent. 17. Table 17 are presented ex- and balances of all interest bearing securities and other productive investments, including real property reported by cities, other than such securities and investments held by the sinking and trust funds and the municipal industries. In but few cities are the assets and transactions tabulated in this table given the name under which they The Bureau of the Census has are here presented. chosen this name as the most convenient and appropriate one under which to make a common statistical presentation of all exceptional productive investments of cities, especially those involving the investment of money in securities. Some of the more important funds, as those shown for Cincinnati, represent the assets acquired by cities in connection with appropriations and subsidies to aid in the construction of railways. The smaller funds have been acquired in a hibits of the transactions variety of ways. Of the 151 cities included in the investigation for 1904; 29 reported a total of 34 investment funds, with assets aggregating $35,281,027*at the close of the year; of this amount the greater portion, $30,000,000, represented the investment of the city of Cincinnati in the Cincinnati and Southern Eailway. Table Sinking funds. 18. — In Table 18 are included all cash, and other properties held by municipal governments as assets of funds for the ultimate redemption and cancellation of debt obligations, whether such assets are under the control of independent sinking fund commissioners or of such fiscal officers as the securities, treasurer or comptroller. Moneys appropriated for sinking fund purposes, but merely carried to the credit such funds in the form of accounts designated "sinking funds," instead of being set aside as funds exclusively for the redemption of debt, are treated not as sinking funds but as a part of the general cash balances of the city. Again, Table 18 does not include any exhibit of tax levies and special assessments which are pledged for meeting revenue or tax loans or special assessment loans. To this extent, therefore, the exhibit of the Census is imperfect as a statement of the municipal resources which are especially set apart for the redemption of public debt. This imperfection arises wholly from the fact that few, if any, cities include these levies or assessments among their sinking fund assets, and few have any adequate record thereof to include in their municipal balance sheet. The aggregate of taxes and assessments levied and pledged to meet municipal debt obligations practically equals the combined total of revenue and tax loans and special assessment loans. Of the 151 cities for which financial statistics are presented in this table, 116 reported a total of 234 distinct sinking funds. It would require too much space to give an exhibit in this bulletin of all the separate accounts kept in the books of the sinking fund officials. At the close of 1904 the assets of these sinking funds formed 19.8 per cent of the total public indebtedness. Of these assets 86 per cent were securities of the cities whose sinking funds held them as assets. The securities of other cities and other investments formed 6.5 per cent, and cash 7.5 per cent, of the total. During the year the amounts received by sinking funds for investments disposed of amounted to $39,096,558, and those paid for new investments to $43,945,077; thus the payments exceeded the corresponding receipts by $4,848,519. The cash on hand increased by $6,334,647. With the allowance for the premiums paid on the new securities, the increase in the assets of these funds was approximately eleven This increase was in securities of the million dollars. cities held as investments, and in cash; investments other than city securities decreased over three million of dollars. The average amount of assets in the funds for the 24 — the mean between the amounts held at the beginnino; and at the close of the year was approxi- other long-term or short-term obligations, including outstanding warrants, which were issued with the dis- mately $297,500,000. With this average amount of cash and securities on hand for the year, the s inkin g funds included in Table 18 earned the gross amount of $9,696,400, or, allowiag for accrued interest paid on investments purchased, a net income of $9,655,703. The rate of this income, which was 3.251 per cent of the average amount of assets on hand, may be compared with the average rate of interest paid on those classes of municipal debt obligations to be redeemed by sinking funds, which was 3.832 per cent, as is shown in tinct year — understanding that they were to be paid wholly major part from the proceeds of special or in the assessments. Outstanding warrants. —Under this title are tabu- warrants, orders, and audited vouchers in the nature of warrants outstanding at the close of the year, except those which are to be paid from the proceeds of special assessments yet to be collected; these lated all are included under special assessment loans. Warrants or orders against cash derived from special last the text relating to Table 21 (page 28). The cities as a whole therefore paid interest on their debt obligations at a rate which was greater by approximately 0.581 per cent than the rate of interest earned on their sink- assessments or special assessment loans are tabulated as "outstanding warrants," and not as "special ing fund assets three distinct classes of debt obligations ; in other words, because of the low rate income and the expense of the administration of sinking funds, the cities lost through their maintenance an amount approximately equal to six-tenths of 1 per cent of of the assets, or 18 or 19 per cent of the present earn- ings of these funds. This loss to the cities could be avoided by substituting serial bonds having no sinking fund provisions for bonds requiring such funds, provided serial bonds could be marketed on as favorable terms as those with sinking funds. assessment loans. OtJier debt obligations. on account of public this trusts, column are tabulated —obligations judgments, and miscel- laneous debt obligations. A mmiicipal debt obligation on account of a public trust is one which comes into existence when a city converts to general public uses the whole or a part of the money or other property received as a gift creating a public trust, and assumes the annual payment Obligations of interest on the amount so converted. of this class aggregating $500,779 cifically Table —In by 12 cities, were reported spe- as follows: 19. Providence, R. 1 — Debt obligations classified by character. The total indebtedness of the 151 cities at the close of the fiscal year 1904, given in Table 19, is first classified by character, under the heads "general bonds," "revenue and tax loans," "special assessment loans," "outstanding warrants," and "other debt obligations." General bonds. Under this head are reported all long-term debt obligations known as "bonds," "corporation stock," "certificates," "serial notes," or by any other designation, except such as are issued under conditions or for purposes that call for their report as "special assessment loans," "revenue and tax loans," or "other debt obligations." Revenue and tax loans. Under this designation are tabulated all short-term, interest bearing debt obhgations popularly or legally known as "revenue bonds," "revenue loans," "anticipation tax loans," "anticipation tax warrants," "temporary loans," or by any other designation, except such as should by these instructions be classified as "special assessment loans" or "other debt obligations." Among the debt obligations thus reported are all overdrafts by the. treasurer upon banks. The greater number so tabulated are loans issued with the distinct pledge or the general understanding that they are to be met from the proceeds of a specified tax levy, either that of the year of issue or that of some other year. — — 13,500 Portland, Me $215, 748 Mass Cambridge, Mass Lowell, Mass 99, 133 York, Pa Maiden, Mass 1,503 300 Fall River, 000 36,200 1 000 55, 135 25, Conn Bridgeport, , Lawrence, Mass Newton, Mass 3, 720 Fitchburg, Mass 39, 373 Taunton, Mass 20,167 amounts represent but a small part of the debt obligations of cities held by public trust funds, as may be seen by comparing the foregoing figures with Table 16. The great majority of city obligations held by these f-unds are ordinary issues of such obligations, rather than the exceptional ones here These .oported. The judgments included under "other debt obliga- tions" are those which have been rendered against the city and remain unpaid at the close of the year. . Special assessment loans. are tabulated all —Under so-called bonds, . this designation certificates, and They aggregate $1,012,666, 17 cities, as follows: Chicago, m $278,257 Milwaukee, Wis New Orleans, St. Paul, La Minn Kansas City, Mo Denver, Colo St. Joseph, Soranton, Mo Pa Des Moines, Iowa . and were reported by 46,833 San Antonio, Tex Kansas City, Kans Houston, Tex Dubuque, Iowa Sioux City, Iowa 14,043 East 27, 092 Little 9,735 1,026 21, 100 339,234 25, 360 .'. 10,630 1,114 82, 817 St. Louis, III 75,000 8, 013 Rock, Ark Springfield, Under miscellaneous debt $325 67, 454 111. ' 4, 633 obligations are included exceptional obligations that can not be readily grouped under one of the classes already described. Among these mention may be made, of long-terio all 25 municipal debt obligations secured by mortgages on city pKoperty. Obligations of this class are assumed by cities at the purchase of property subject to claims secured by mortgage. In Illinois a general state law recently enacted, known as the "Mueller law," specifically authorizes cities to issue obligations of this class. Table VIII. Nine reported debt obligations that have been classified as miscellaneous: (a) Notes secured by mortgages were reported by Hartford, Conn., $4,500; Bridgeport, Conn., $58,000; Erie, Pa., $5,310; and Allentown, Pa., $11,000. (&) Debt obligations for real property purchased on contract calling for several annual payments were reported by Milwaukee, Wis., cities $679,708; South Bend, Ind., $81,300; and East St. Louis, 111., $48,865. (c) Columbus, Ohio, cares for its private trust deposits through sinking funds and its includes the cash of such trusts with its cash held for redemption of city debts; the private trust liability of the city, which in 1904 amounted to $53,227, is thus converted into a debt obUgation, and is so reported in Table 19. (d) Grand Kapids, Mich., reported a miscellaneous debt obligation of $7,000, for which no explanation was given. If the exhibit of the debt obligations of the 151 cities year of issue. This tabulation does not reflect the year of original issue of bonds later redeemed by "refunding" bonds, as this information was not ascertained. The table is, therefore, only an imperfect statement of the amount of municipal debt now outstanding which was contracted in the years indicated. whose financial transactions and 'obligations are presented in this bulletin were complete, the column "other debt obligations" would include the obligations of Massachusetts cities to the commonwealth by reason of the loans for armories, for metropolitan parks, sewers, and water, and for the abolition of grade crossings^ The Bureau of the Census was not able to secure a complete exhibit of such loans, and hence, to that extent, the table fails to present a complete exhibit of the debt obligations of cities at the close of the fiscal year 1904. Debt obligations classified as funded and unfunded. The various debt obligations to which attention has been called in the foregoing classification by character are generally arranged in two groups or divisions, des- — ignated as "funded" and "unfunded." The funded debt of a city includes all permanent and long-term debt obligations issued or assumed by the city, or credited in its interest or behalf, which bear a fixed rate of interest and for the payment of whose principal and interest the credit of the city is specifically pledged; the unfunded or floating debt includes those debt obligations for the repayment of which the credit of the city is not specifically pledged by general laws. Funded debt includes general bonds, debt obligations on account of public trusts, and such debt obligations as those above referred to as owed by the Massachusetts cities to the commonwealth; the unfunded or floating debt includes all others. — by year of issue. In Table VIII, which follows, is presented a classification of general bonds and special assessment loans by reported Debt obligations classified General hands and special assessment loans, classified by reported year of issue: 1904. YEAS. 26 commissioners; Milwaukee, Wis., board of park commissioners $3,209, library $6,380, museums $1,757, cityservice board $286 New Orleans, La., board of liquidation $18,262,940, trust funds $19,000; Louisville, Ky., the close of the year 1903, as given in Table 35 of Bulletin 20, and that stated in Table 19 as outstanding The differences represent imat the close of 1904. waterworks; Kansas City, Mo., park boards; Columbus, Ohio, sinldng fund; Memphis, Tenn., waterworks commission; New Haven, Conn., library; Scranton, Pa., poor district; Portland, Oreg., port of Portland; Bridgeport, Conn., library; Peoria, 111., park boards; Charleston, S. C, park commission; Binghamton, N.Y., board of water commissioners; Mobile, Ala., board of public works $617,820, trustee city bond holders $2,094,800; Topeka, Kans., library; Little Rock, Ark., methods of reporting certain debt obligations of the cities for which variations are found. The most marked case of such variation is found in the figures for the city of Chicago. In 1902 and 1903 the expense accounts of this city did not include any statement of judgments rendered against the city. These had been allowed to accumulate, and in 1904 the greater part of such obligations were liquidated by the issue of special bonds. The amount of these judgments that were thus liquidated, and included in Table 9 as payments of debt obligations, aggregated This fact, and the further fact that cer$4,805,479. tain outstanding judgments of 1904, shown in Table 19 as outstanding obligations, were not included ; improvement district; Springfield, 111., registered bond fund $877,800, park district $62,973; Canton, Ohio, library; Auburn, N. Y., board of charities $142,440, water board $355,000; Joliet, 111., library; Council Bluffs, Iowa, park board. Deht obligations classified hy Jiolders. ^Of the municipal debt obligations outstanding at the close of 1904, 17.9 per cent were held by the sinking, investment, and public trust funds of the cities which issued them, and the remainder by the public. Deit less sinldng fund assets. Table 18 shows the sinking fund assets held for the specific purpose of the ultimate redemption of the public debt. The debt obligations less sinking fund assets aggregated $1,228,216,933. The sinking fund assets equaled 19.8 — — per cent of the aggregate debt outstanding. Per capita deht. Table 19 presents, for all cities for which estimates of population are given in Table 1, the per capita for all debt and for the debt less sinldng fund assets. Before using these figures for comparative purposes, the reader should note carefully what is said in the text relating to Table 1 (page 6) with regard to the character of the population estimates, and also what is said in the text relating to Tables 24 to 28 (pages 34 and 35) with regard to the per capita averages based thereon. Subject to the limitations there stated, it may be seen that, in a general way, the per capita debt tends to increase with the size of the city. To this general rule there are, however, many very marked exceptions. The largest per capita debt is reported by Newton, Mass., and the same city reports the lai^est debt exclusive of sinking fund assets. Exclusive of Newton, Boston, Mass. reports the largest per capita of all debt, and New York the largest per capita of debt exclusive of sinking fund assets. — cities, San Francisco, Cal. reports the smallest per ciipita of both total debt and debt less sinking fund assets. Of the 151 cities, large and small, Of the larger Sacramento, Cal. reports the lowest per capita of both total debt and debt less sinking fund assets. Increase in far value of debt obligations outstanding. The increase or decrease during the year in the par value of outstanding municipal debt obligations, given in Table 19, does not represent, for all the cities, the difference between the total debt outstanding at — perfections in the two tables, due largely to special among the current accounts of Chicago as receipts from debt obligations issued or incurred, explain the variations between the two debt statements for that city. Discrepancies similar to that found in the figures for Chicago are shown for 16 other cities with judgments outstanding at the close of 1904; these are explained in substantially the same way, although the variations are smaller. Neither Table 19 of this bulletin nor Table 35 of any debt obligations of Massachusetts cities to the commonwealth by reason of the state loans on account of armories, metropolitan parks, sewers, and water, and the abolition of grade Payments to the state on account of the crossings. sinking fund requirements for these loans are included in Table 9, and attention is directed thereto in the text relating to Tables 5 and 9. As a result of this method of tabulation, the amount of debt obligations outstanding at the close of 1903, given in Table 35 of Bulletin 20, plus the increase or minus the decrease given in Table 19 of this bulletin, will differ from the amount of outstanding debt obligations reported in Table 19 by the amount of these sinking fund Bulletin 20 includes payments. Another factor causing apparent discrepancy between the reported increase or decrease of debt as given in Table 19, and the increase or decrease indicated by a comparison of the debt shown in Table 19 as outstanding at the close of 1904 with that given for 1903 in Table 35 of Bulletin 20, arises from local methods of reporting city debts due but unpaid. By the method in use in some cities, bonds that are dropped from the bond reports of one year are included in the statement of debt outstanding at the close of a later year, the money deposited in the earlier year with fiscal agents, for the redemption of such bonds, having in the meantime been turned back into thetreasury, with the report that certain matured bonds had not been presented for redemption. 2T The difference between the increase or decrease in outstanding debt obligations, shown ia Table 19, and the excess of receipts or payments on account of the principal of the pubhc debt, given in Table 9, represents the premiums secured and discounts allowed on debt obligations issued and redeemed. Increase in sinking fund assets. ^The increase in sinking fund assets was 9.4 per cent of the increase in the outstandiug debt, wlnle, as has already been shown, the sinking fund assets themselves form 19.8 per cent of the total outstanding indebtedness. The difference between these two percentages indicates that the municipal debt is at the present time iucreasing much faster than sinldng fund accumulations. This fact may be due to one or all of three causes, as — The cities may be increasing their issues bonds that require no sinking fund provision (2 ) their present issues of bonds may be for longer terms and call for smaller annual sinking fund payments; or (3) the cities may be providing less adequately than formerly for sinldng fund accumulafollows: (1) of serial ; tions for the ultimate liquidation of their debt. No definite conclusion as to the relative influence of these three causes can be dra^vn from the data in this bulletin. Table 20. — Debt tMigations classified hy purpose of issue. In Table 20 is presented an imperfect exhibit of general bonds and special assessment loans classified by purpose of issue as ^ven in the official records of the several cities. The debt obligations most fully clasafied by purpose of issue are those for munieipal industries. For waterworks and for electric light ciassifieatiDn is fairly correct, and but f©r " works the other indus- .gas all tries" it is defective. effected without a detailed investigation of the eariier But, records, such classification has been obtained. after such general investigation as was practicable. Table 20 still shows a total of $107,175,029 under the head "refunding," out of an aggregate of $1,438,867,223. The designation "funding" has been used to include bonds issued for taking up unpaid claims, judgments, and outstanding warrants and orders. Undoubtedly it is applied by many cities to bonds issued for refrmding other bonds, and hence the figxu:es imder the head "ftmding" must include many bonds originally issued for purposes indicated by the headings of all the columns which precede. For the bonds "issued for general mxmicipal pur- poses" and tabulated in columns other than those specifically mentioned above, the purpose of issue is accurately stated. The desirability of securing tion of debt obHgations an accurate by purpose classifica- of issue is very From what has already been stated, however, it will be seen that the difficulties in the way are many. Table 20 is imperfect, because it contains a large number of loans shown under heads that are vague and indefinite, and not proper designations for an exact classification. For cities having no loans under these general titles, the table may be said to exhibit the purpose of issue with comparative accuracy; for cities having bonds classified under any one of the indefinite designations, however, the amounts classified under specific heads are, of course, too small, and the totals for the 151 cities are correspondingly affected. great. Table 21. — DeM oUigations classified by rate of interest. Table 21 presents a classification of general bonds, revenue and tax loans, and special assessment loans by reported Of the total amount of such loans outstanding, the rate of interest was reported for The term "local improvement" is given different meanings by different cities. .Some ^ims designate rates of interest. bcmds as "local improvement improvement Joans;" accordingly, bonds" under "local improvements" are tabulated, in Siddition to the bonds properly so classified,, all special assessment bonds for which the exact purpose of issue $1,4€2,891,992, or approximately 97 per cent. Of the obligations for which rates were reported, the greater portion belonged under one or another of the could not be ascertained. The term "general street improvements^" like the preceding one, has different meanings. In some cities it includes sewers, in others it does not. The financial reports of some cities 4o not state the purpose of their reoeat bond issues other than those for municipal industries. For such cities all loans for general municipal p«irposes are tabulated under are as follows: special assessment or "local the head "general improvements." A gr^.t number of bonds are issued for redeeming ©r "refunding" earlier issues of bonds; for these bonds the mdj designation given by the caties is the general ione of "reftmdiBg." So far as the classification of such bonds by original piupose of issue could be heads of Table 21. The amounts included in the column "other reported rates," classified by rate, specific No interest 82, 2.Gperoent Sfpercent 385 per cent 13, per cant 3.25 per cent 3. 37,900 135, 450 2.5 per cent 3.1 percent 3. 125 767 6,000 279, 700 S.Spercont 570 3.9 per cent 40, 564, 3.75 pesr cent a875 per cent 8,793,330 300, 000 4.25percent 4.4percent 4.45 per cent 3.49 per cent 6,000 200,000 50,000 110,000 3.55 per cent 48, '000 3.3 per cent 3.3125 per cent . 3J pe<r cent 3,35 per cent 3.4peroent 3.625 per cent 3.65 per cent 1, 357, 344 17, 874, 850 4.75percent. 4.875 per cent 7.3 per cent S.Oper-oeat 10.0 per cent 86,000 93,708 7, 646, 280 3,050 356,041 91,350 «06,400 60,000 84,000 60,210 2, 026 1,875,000 979,900 ^ 1, 000 28 The debt obligations with no interest were those that were due but had not been presented for redemption. Of the debt obhgations at these exceptional rates of interest $73,518,116 were reported by the larger cities of Group I, and of that amount $53,375,449 was reported by the city of New York; the rates for these cities varied from 2.5 to 4.875 per cent. Of loans drawing interest at the rate of 3.65 per cent New York, N. Y., reported $20,000; St. Louis, Mo., and tax loans," "outstanding warrants," and "other debt obhgations." $975,000 Cinctanati, Ohio, $4,725,000 Detroit, Mich., $100,000; Washington, D. C, $12,051,350; and Indianapolis, Ind., $3,500. Of those at 7.3 per cent Cincinnati, Ohio, reported $1,865,000, and New Or- of government are of provided therefor. incurred for operation and maintwo classes those tenance, and those incurred in obtaining or constructing permanent improvements and additions to the facihties for the discharge or performance of municipal ; ; leans, La., $10,000. Of those at 8 per cent MinneDenver, Colo., $5,800; Table 22. — Character of municipal improvements and additions. Cities are not organized primarily for the production of wealth, as are commercial corporations, but for doing certain things on behalf of the common welfare, accomplishing these results by means The costs of public contributions — Joseph, Missouri. Both classes of costs of government must be met from the present or future revenues provided therefor, and for the city as a corporation both classes of costs bear to revenue the same relation as do the The aggregate interest charge on the loans for which the rates of interest were reported was $56,057,861, the average rate being 3.832 per cent. Computed at this rate, the interest on the $45,360,542 for which the rates were not reported would be $1,738,216. This amount, added to the amount stated above as the interest on expenses of nontrading commercial concerns to their income or earnings. For accounting purposes, however, they may be separated into two distinct classes, those for expenses and those for outlays, just as the fixed charges of nontrading commercial corporations are differentiated from their ordinary expenses of the loans at reported rates, gives a total annual interest charge of $57,796,077 on the classes of loans reported operation and maintenance. By means of expenditures for permanent improvements and additions, municipal corporations secure apolis, Minn., reported $50,000; Richmond, Va., $921,100; and Norfolk, \a., $3,000. The loan of $1,000 at 10 per cent was reported by St. in Table 21. During the year the debt of cities increased by $121,516,182. Such of the interest payments reported in Table 8 as were payments on account of debt outstanding at the close of the year 1904, and therefore included in Table 21, were paid on approximately the meati of the debt at the beginning and the close of the year. The interest on this mean, computed at the average rate given above, would be approximately $55,467,830— an amount $2,328,247 less than the estimate given above as the total interest charge on the interest bearing debt outstanding at the close of the year, and $3,319,086 less than the $58,786,916 reported in Table 8 as ence is payments made up of interest. The of the following items: latter differ(1) Interest amounting to $1,761,065, paid by the cities of Massachusetts on obligations to the commonwealth on — account of loans for armories, for metropolitan parks, sewers, and water, and for the abolition of grade crossings which must aggregate over $50,000,000, but which can not be included in Tables 19, 20, and 21, although the amounts paid to the state on their account are given in detail in the text relating to Table 5 (page 11); (2) interest payments on those revenue and tax loans or temporary loans, however designated locally, which were made and paid during the year; (3) interest payments on outstanding warrants; (4) interest payments on judgments; and (5) interest payments on municipal obligations on account of pubHc All these obligations except those of the first trusts. class are included in Table 19 in the columns "revenue — functions. doing the things for which they were Such improvements and additions may be divided into two general classes (1) those which do not increase the income or decrease the expenses of the city, as sewers, streets, and parks, and (2) those which directly aid in providing an income, as waterfacilities for organized. — works, or indirectly decrease expenses, as school buildOf the improvements and additions of the first ings. class, only parks are salable, save as the city wishes to abrogate what, in most civilized communities, ha-ve come to be considered governmental functions, and as it permits private individuals and corporations All properties of to levy tribute upon the citizens. the second class are salable, provided that the city desires for any reason to change the location or character of any part of its public works for performing municipal functions. But none of the permanent improvements of cities that are salable in this manner can properly be called assets, as are the possessions of the ordinary commercial undertakings, save on the supposition or condition that the city is going to surrender the exercise of the governmental functions for whose proper discharge they are facilities. Accounting for outlays. ^The apprehension of the — fundamental difference between the public improvements and additions of cities and the properties or assets of commercial corporations, has been a most important factor in deterring cities and other governmental corporations from keeping any proper accounting record of the costs or existing value of these 29 Improvements and additions. As a result, in some American cities no statement of the costs of public improvements tas ever been prepared, and tbe officials can not give definite information witb. respect to the present value of the various salable improvements and additions, or the cost of replacing either salable or nonsalable possessions. The The published annual reports of some cities include in the value of such plants the original cost of conr struction or purchase and all costs of repairs, and in certain cases the expense of maintenance, while making no allowance for depreciation; other cities, with industrial plants which have appreciated in value as a result of increase in value of real property, much few years have seen the beginning of a great popular and official awakening to the need of more perfect and complete accounting for aU munici- so pal expenditures ^for outlays as well as for expenses. For several reasons there is greater need of such an have allowed for last — accounting for outlays than for expenses. First,. expenditures for permanent improvements and additions aflfect the future as well as the present, much of their cost being transferred, by means of bond issues, as a burden upon the future; moreover, these improvements and additions must be used in the future, and should be so made that future as well as present needs wUl be met. Second, a careful and systematic accounting for the cost of public improvements is one of the best safeguards against official dishonesty. The need of proper accounting in this field affects not only the statistics of the cost and value of these properties, but also the statistics of operating expenses of all municipal industries. No statement of the total costs of a public utility, as water, gas, or electric light, can be complete, that does not take into account the cost and value of the plant used in the production of such pubUc utility. The first requirement for this class of accounting is to determine the amount which the city has expended in the past for the purchase or construction of public improvements, or the present cost of replacing such .improvements, or both of these facts. , — The possesCost and value of -public improvements. sions of cities are subject to the same changes in value as those of private individuals and corporations. Their value causes, or it may be greatly depreciated by some may be increased by other causes. Cor- the reported present value is much below the cost of replacing the works. Hence the published statements of the several cities for depreciation that both cost and value are more or less noncomparand they must remain so until fiscal officers agree upon some common method of reporting such able, data. The facts given above acquire still greater significance when it is further stated that city officials have given much more care to the proper valuation of the properties of municipal industries than to that of any other class of pubhc improvements. Hence the margin of probable error or imperfection in the figures of Table 22 is less for municipal industries than for the salable but unproductive properties. No trustworthy figures for valuation of miscellaneous public improvements, such as streets and sewers, are available, and hence no attempt is made to include such improvements in Table 22. The greatest care has been- taken in the collection and tabulation of all the figures in Table 22, and they axe believed to be the best comparative exhibit of the kind yet compiled, but comparisons between different cities must be made with great care, and subject to all * the possible exceptions given above. Intelligent criticism by fiscal officers of cities of the imperfections in the estimates of the value of salable possessions will lead not only to the correction of such errors in future Census bulletins, but also, it is hoped, to the preparation by all the cities of accurate and comparable exhibits of all costs and present values of public improvements and additions. Salable and, productive possessions. —The salable and — Some of the cities which have been obliged to purchase the franchise rights of industries carry in their accounts an estimate of the value of such franchises, and give in their statements the costs and value of such rights, while the corresponding statements of other cities include no such factor of value and costs. productive possessions of cities. are of three kinds; the assets of investment funds, the assets of pubhc trust funds, and the improvements and additions which constitute the facilities of the municipal industries for transacting the business or providing the public utilities for which they were established. Of the total value of such possessions of the 151 cities at the close of 1904, the assets of investment funds constituted 4 per cent, those of public trust funds 6.1 per cent, and the works of municipal industries 89.9 per cent. The general character of the assets of the two classes of funds mentioned is shown in Tables 16 and 17. Of the municipal industries, by far the most important are the waterworks; they are reported by 108 of the 151 cities, and their value constitutes 63.8 per cent of the reported figures are given,, they are noncombe noted from the following facts value of all works of municipal industries. In value, the next most important are docks, wharves, and rect accounting is not possible without so:me laiowledge of both the past cost and the present value. The records of some cities furnish one or the other of these two classes of information with reference to some public works, but few if any cities give both. is, therefore, practically impossible at the present time to make fairly comparable statistical exhibits of the value of any class of municipal public improve- It ments and additions. Even where such parable, as may 30 landings; the greater portion of tMs value was reported by New York and a few other cities of Group I. The value assigned to general real estate', which is in- cluded in the column "all other municipal industries," is more or less incomplete, a large part being in all probabihty incorrectly tabulated in the column "miscellaneous unproductive possessions." The properties, other than real estate, reported in the column "all other municipal industries" are given in detail in the following list, in which the cities are arranged in the order of the city numbers. For cities for which only one industry is reported, no amount is given; where there are two follows the name industries, the amount for each of the city. New York, N.Y., rapid transit subways $43,616,000, toll bridges $37,787,900; Boston, Mass., rapid transit subways $9,370,800, ferries $673,400; Buffalo, N. Y., pubhc hall; Los Angeles, Cal., irrigation works; Port- A complete exhibit of the costs of sewers and street improvements would confirm the above statement that in the past the cities have paid for the greater portion of their public improvements out of current revenues. A comparison of the tables of this bulletin with correcities will show that municimet from current revenues in American sponding data for British pal outlays are cities more generally than in British cities. Table 23. — Assessed valuation. The valuations given in Table 23 are those of property which is subject to taxation for purposes of city government. In certain states — notably in Pennsylvania and New York this varies somewhat from the valuation on which taxes for state and county purposes are levied. For cities in which a division of the municipal government, such as schools land, is for a territory differing somewhat from that of the city government, the valuation subject to nio, Tex., irrigation works; Covington, Ky., toll bridge; taxation for such division differs from that given in the table. The differences between the assessed valuations Oreg., public dredge; Peoria, 111., public hall; Utica, N. Y., subways for pipes and wires; San Anto- or parks, and local purposes, and between that of the government and those of other divisions of the municipal government, so far as ascertained, are given Augusta, Ga., canal; Newcastle, Pa., subways for pipes and wires; Auburn, N. Y., stone quarries and crusher; Chattanooga, Tenn., public hall; and La Crosse, Wis., for state toll bridge. in the text. The aggregate value of properties of all municipal is $790,570,726. A comparison of this total with the figures of Table 20 shows after allowing for all imperfections in the tables, that up to the present time the 151 cities have met nearly one-half the cost of their industrial plants from general industries reported in Table 22 revenues, and that of the total outlays for these industries those which have been met from debt still out- standing constitute only 53.4 per cent of the value reported in Table 22. As many of these industries have been established or acquired very recently, the facts show that these cities as a whole are seeking to liquidate the obligations by reason of these industries as rapidly as is consistent with reasonable charges to the patrons. Salable hut unproductive possessions. A comparison of the figures of Table 22 for salable but unproductive possessions with the corresponding figures of Table 20, discloses the fact that the 151 cities have paid for the greater portion of their public improvements, other than municipal industries, out of current revenues. Attention has already been called to the fact that Table 22 does not include any exhibit of the value of sewers or of street improvements other than bridges; therefore, in making comparisons between the value of these properties and the debt shown in Table 20, there should be eliminated the debt for sewers, general street improvements, street paving, local improvements, and practically all for general improvements, as the debts for streets and sewers included in refunding bonds are probably greater than those included in general — improvement loans. city The table gives separately the valuations subject to local taxation for general subject to other taxes. property or poll taxes. property taxes, and these The latter are either special The character of the property which the valuations are entered on the tax rolls, and which are shown in this column as "subject to other taxes," is defined below, under the or polls for head "special methods of assessment and taxation." — Reported lasis of assessment in practice. The reported basis of assessment in practice is the percentage of the true value of assessed property which, as esti- mated by the city officials, constitutes the assessed valuation. The figures for real property are more trustworthy than those for personal, although in both cases they are estimates, and are, therefore, subject to possible error. All percentages for real property are undoubtedly made on the same basis. For personal property, however, there are probably two different bases in one case the ratio is that of the valuation of personal property as placed on the tax list to the true value of the same property, while in the other the ratio is that of the valuation placed upon the personal property reported to the assessor for taxation to the true — value of all taxable personal property; one includes only property that is taxed, while the other takes into consideration also that which escapes taxation. It is hoped that more uniform repprts for this class of property may be secured in the future, and also that more accurate estimates of the basis in practice for both classes of property may be obtained. General property taxes Zewec^.— Under this head are included, with the exceptions noted below, under the head "special methods of assessment and taxation," 31 general property taxes levied for all branches of the municipal government. In most cases the rate of levy for $1,000 of assessed valuation was reported, as well In certain cases the as the total amount of levy. assessed valuation multiplied by the rate does not exactly agree with the reported amount of levy, the variation being due to some one or more of the many factors affecting tax lists, such as the addition of supplementary tax lists, valuation changes, and the abatement of taxes. These variations are all trifling and inconsequential, however, and are referred to only for the purpose of calling attention to the complexity of the data relating to public taxes, and the difficulty in securing accuracy in all details. Figures in the column "rate per $1,000 of true value" are subject to all the possible errors of the estimates given in the column "reported basis of assessment in practice. " Only a critical investigation, involving a comparison of the assessed valuation of lands sold with the considerations allowed at such sales, can give the data for a true statement of the basis of assessment in practice, or the rate per $1,000 of true all value. — In the Special methods of assessment and taxation. paragraphs which follow, the exceptional facts relating to the assessed valualfion for state and municipal purposes, the specific levies of the different districts in cities, the character of the valuations included in the column "subject to other taxes," etc., are given by states, the cities in each state being arranged in the order of the city numbers. Alabama. —In Birmingham personal property other than railroad was not separately reported. The valuation of merchants' property subFor ject to a special tax is tabulated as "subject to other taxes." Mobile railroad property valued at $951,476 is included under personal property. Although the present city of Mobile does not cover as much territory as the old city, there is a taxing district that includes the whole and this is subject to a tax for liquidating the old debt. The rate reported was based upon the city valuation, and the amount of the old city, of taxes levied for municipal purposes included that for the city debt. The territory subject to the general rate for the city had an assessed valuation of 817,818,822, and the territory outside of the present city a valuation of $2,103,310. The general rate of taxation was and of this rate, $7.50 was for the old taxing district. In Montgomery railroad property was assessed under two heads real property limits, $13.50, — valued at $462,825, and personal property valued at $237,608. Arkansas. For Little Rook personal property included valuations of — $268,351 for railroad property, $3,486 for telegraph property, and $295 for express property. — In this state mortgages are assessed as real property, California. and the taxes thereon are charged to the mortgagee and deducted from the amount that otherwise would be charged to the owner of the propIn some of the cities the amount of mortgages included in this erty. way was separately reported, and in others it was not. In San Francisco real estate was valued at $293,500,985, and the improvements were valued at $86,781,965. The original city of Los Angeles had a valuation for taxation purposes of $111,243,464, on which there was a levy of $14. The territory annexed in 1896 had a valuation of $13,- 203,131 and was subject to a rate of $12.60, and that annexed in 1899 had a valuation of $1,679,968 and a rate of $12. RaUroad property valued at $406,155 property. is included in the reported valuation of personal For Oakland the Bull. 50—06 3 real property included real estate and valued at $34,363,500, and mortgages valued at Taxes were levied on a valuation of $2,584,275 at tho rate of $11.91, on $4,994,967, at the rate of $11.26, and on $44,077,000 at the rate of $12.60. The rates reported do not give the exact amounts stated on the schedules or in the tables as the tax levies and the variation is not explained. In Sacramento the general city levy was made on a valuation of $20,039,364, at the rate of $16: and an elementary school levy upon property within the school district, including the city and other territory, was made on a valuation of $20,883,166 at the Improvements $10,356^551. rate of $3.60. $11.13. — The general city rate The school rate differed The aggregate of school Colorado. the city. Denver was $18.50 throughout from $2 to levies included in the table was of in the several districts $1,024,440. —For New Haven the rate is secured by dividing the amount of taxes levied. Of the valuation of of Hartford, $668,515 was for farm property, on which the all purposes is limited to a rate of $6. The city is further Connecticut. total valuation into the the city levy for divided into nine districts, each having a special levy, but the valua- and were not separately reported. Speamounting to $236,763 were reported as the levies for sc-hools and on farm property. The city valuation of Bridgeport was subject to a general tax rate of $6.40, and property valued at $62,309,674 was subject to an additional rate of $7.90. The average for the whole city was $13.98. In Waterbury the entire city was subject to a general tax rate of $3.40. Two taxing districts of a valuation of $42,658^49 were subject to special tax rates, one at $9.30 and the other at $12.10. The values of the two districts, however, were not separately reported. Delaware. In Wilmington personal property is not assessed for city purposes, but the valuation of the property of each male owner of real property is increased by $100, and the tax is on this valuation. This tax is known as the capitation tax. Such valuations and the levies made thereon are included in Table 23, since the data for the proper tions levies for these districts cific levies — separation were not obtainable. Florida. —In Jacksonville real property, as reported, included rail- road valuations of $1,398,410, and personal property included valuations of $95,000 for the same class of property. Taxes were levied on a valuation of $17,289,880 at the rate of $12.50, and on $16,222,983 at the rate of $3.70. The former was on the general city valuation and by fire districts, including only a portion the latter was on valuations of the city proper. Georgia. —In Atlanta personal property, as reported, included a val- uation of $4,501,693 for raUroad, telegraph, and telephone property. In Savannah personal property included railroad property valued at In Macon railroad property was included with real, to the $2,547,150. amount of $840,200, and with personaL to the amount of $530^000. Illinois. —In Chicago the assessed valuation was the same for school districts as for the city government. The valuation subject to assess- was $422,737,986; for West park, $89,425,133; for South park, $247,709,887; and for Lincoki park, $54,054,046; the total for parks was $391,185,066. The levies were: For the city government, $6,638,008; for schools, $9,356,124; for the .sanitary district, $2,980,302; for West park, $714,507; for South park, $1,585,343; and for Lincoln park, $454,020; the total for municipal purposes was $21,728,304. The rates were: For city govermnent, $16.46; for schools, $23.20; for the sanitary district, $7.05; for West park, $7.99; for South park, $6.40; and for Lincoln park, $8.40. The average rate for all parks was $7.04, which combined with other rates ment for the sanitary district gives $53.75 as the approximate rate for the city for municipal purposes. rate for the state was $5.50, and that for the county was $5.30. In Peoria personal property included railroad property valued at $523,024. In Quincy railroad property valued at $139,238 was included under personal property. The general city levy was based upon a valuation of $5,645,952 at the rate of $20.70. The school levy, on the The tax same valuation, was at the rate of $17.60; and the bond and interest The levy, on a valuation of $5,086,443, was at the rate of $19.81. In East St. total rate on property subject to all levies was $56.17. Louis the railroad property included as personal property was given a valuation of $1,116,538; the valuation of the telegraph and telephone 32 and $2,246 for was $36, and the school property thus included was Sll,901. In Springfield the railroad property included under personal property was valued at $228,844. The express, f6,921 for telephone, property subject to general city taxes had a valne ai $7,312,188, and the rate of the tax was S21.66. The valuation subject to Bchobl taxes $3,942,439, was 87,180,443, and the rate, $23.60. A separate levy Ol $4 upon the city valuation was made by fhe park board for park purposes. Property subject to all levies paid a rate df $49.26. The average for the city was $48.42. In Kockford personal property included valuations of railroads, telegraphs, and telephones to the amount of $286,164. In Joliet personal property included railroad property valued at 3192,9.35. In all of these Illinois cities it is impossible to separate railroad values as called for by the state laws and to assign a part to real and a part to personal property. Indiana. The valuations of railroad, telegraph, and telephone prop- — erty, included in Indiana cities as personal, $11,619,620; EvansviDe, $790,270; Fort were as follows Indianapolis, : Wayne, $1,523,050; South Bend, $1,042,970; Terre Haute, $1,128,006. In Fort Wayne a general city tax levy of $10 was made on a valuation of $27,952,145. The library and school rate, on a somewhat different valuation not jreported, was $4.70. This makes a rate of $14.70 for property subject to the two levies. The The average rate by calculation was, however, only $14.07. amount of a certain class of property placed on the tax list, but exempt from taxation. In Terre Haute the city rate was $10, and the school rate was $6.73. Factors similar to those operative in Fort Wayne, however, made the average difference doubtless represents the rate of levy $16.23 instead of $16.73. — Iowa. The general law of Iowa requires valuations to be made at market value and the valuations for assessment pmposes to be entered on the tax list at one-fourth of that amount. In practice, the valuations are somewhat below the true values, and hence the actual basis of assessment is somewhat below the figures stated in Table 21 for the cities operating under general staite laws. Dubuque and Davenport operate under special charters and make independent assessments upon a basis different from that of the state. In Des Moines personal general city rate property. The on a valuation of telegraifli levy., was $36.75. Kansas.—In Kansas OUy personal property included railroad property to the amount of $784,890. There were specific levies of general property taxes. The valuations subject to such levies and the rate of In Topeka, railroad, levy, however, were not separately reported. and telephone valuations amouaifing to $501,834 were included with personal property. In Wichita, personal property telegnsph, included railroad property, with a valuation of $262,775. Kentucky. In LouisviEe, the valuation of railroad property induded — with personal property, was $2,126,274. For Covington, railroad valuations were not reported. Louisiana. For New Orleans the totail for personal property included the state board as raahoad property valued at $9,4'80j024 assessed — % "real and personal." Maryland. — Baltimore property -In and taxation, according to location is was taxed at the rate at $234,342,096 Upon $33,011,480, at the rate of $6. subject to different rates of character. Real property valued of $20.60, and that valued at general personal property with -a valuation of $33,572,356, and that of incorporated companies with, a valuation of $33,000,000 there was a rate of $20.60. Securities amount- ing to $109,616,037 bore a special rate of $3 and are included in the total The taxes levied, with the exception of those on for other taxes. .securities, and these are tabulated as general property taxes, levies averaged for the city $19.16 per $1,000 of valuation. Massachusetts. In this state the valuation of national bank .shares lis ^included on the tax rolls whether the shares belong to iresidents or — The valuation nonresidents. of the several cities is The valuation other taxes." of the shares owned by the residents given under the head of "valuation subject to of the not included in the table; in-some separately on the city books, bank shares cities and the amount reported tax receipts from such shares. of nom-esidents are such valuation In is many is not shown calculated from the Massachusetts the multipUcation of the reported assessed valuation cities by the reported property included valuations of $576,430 for railroad property, $2,720 for express property, and $30,060 for telegraph and telephone property tax rate will not produce the amount of tax levy given in the table. The The variation district valuations and tax rates were as follows: Road district valuation, $892,610, at rate of Water valuation, $13,935,227, at rate of $3. $5. is probably due to the fact that in such cities the reported valuation gives the original assessment without the supplemental and additional assessments, corrections for abatements, etc. In Boston Light valuation, $14,129,760, at rate of $4.20. the valuation of real Old city valuation, $11,4C..',820, at rate of $1.50. Other city valuations, $1;' 012,478, at rate of $34.90. •supplemental School valuation, $16,032,600, at rate of $29.50. ment The spoken of as for the city, and also the levies for payments to the state on aoeount of armories, grade crossings, sewers, and parks. When on supplemental valuations brought the total of the leviaes to $1,071,521, an average rate of $66.83 for the whole city, while the rate on property subject to all levies was $78.10. In Dubuque thei'e was a general city tax levy of $11 :on a valuation of $23,774,090, a special rate of $1 on a valuation of $20,134,800, and a school levy of $15 on a county valuation of $7,368,883. The last valuation was made under general state laws, while the others were those of the city proper. For Sioux City the total value of property within the city limits was .$6,374,222, but a part was not taxable for general city purposes. For school purposes the valuation was $6,374,222, -and the jate, $31.50:; for general city purposes the valuation was $6,113,560, and the rate $30. A city special levy was made on a valoation of $5,808,293 at the rate levies Thus, property subject to school and general city taxes, and special property taxes bore a rate of $63. The average for all property in the city, however, was only $61.64. Personal property of $1.50. included valuations of $307,042 for laOroad, $1,183 for express, and S8,129 for telegraph and telephone property. In Davenport valuations $196,192 for railroad, $1,848 for express, $3,574 for tellegraph, and $31,734 for telephone property were assessed as personal property. -of The generai rolls. list of The and personal property included that given on the such property ,as well as that of the original assesspurposes include those generally levies for municipal those levies and the levies on the supplemental additions to the assessment roU are excluded, the rate for city and county purposes was When the additions for payments to the state and the levies on supplementary valuations are included, the average rate was $14.47. Michigan. In Detroit, in addition to the valuations reported ia Table 23 as subject to local taxation, the tax rolls of the city showed $13.93. — assessed valuations of $10,230^000 lor street lailways, and $1,315,620 bonds subject to state taxations but not to that for city purposes. In the cifj of Saginaw there are two taxing districts; in the first the for city valuation v;as $15,941,786 and the rate, $16:91, and in the second the valuation was $8,045,732, and the rate, $18.92. Minnesota. —In Minneapolis was $21.37. The wards from $1.15 to $2.50. In St. Paul, the tax rate for interest on bonded debt varied in the several wards from 81.98 to $2:68. These were in addition to the general levies for all piurposes. — Missouri. In St.Louis the valuation of property for purposes of taxar tioninl904 was $458,641,708, divided as fellows: Real, $343,195,820; was levied on a valuation cxt $18)069,840; a special rate for water of $1.25, on a valuation of $17,743,725; a special xate for roads of $5, on a valuation of $178,935; and a school levy of The dty assessment was made .$18, on a valuation of $9,458,840. under the provisions of a special charter, and that far schools under the general laws of the state. In Ctjnncil Bluffs, under personal ilierefore, $455,828,878. property, are included vaikaifcions of $418,011 for railroad, $8,768 for if city rate of $10.50 the .general levy special levies for street purposes varied in the several personal, $86,220,770; telegraph in this and telephone, $29,225,118. Included amount for real property ;is a valuation of $2,812,830 for property of quasi public corporations, which is .exempt from city taxation. The total valuation subject to general property taxes for city pnrposee was, Valuations subject to mBrohamts' and manu- aotnrers' tax whichhave been estimated from tax receipts!a«$60,€21,543, 33 and a valuation of $271,900 for steamboat property are Included as Although the valuation of steam- valuations subject to other taxes. boats was subject to a special rate, through an error of the Census $3,535,646, divided into real property, $3,187,311, and personal, $348,- 335; this taxable for river and harbor purposes only. is Pennsylvania. —Personal agents the taxes were included in the report of general property tax taxable for city purposes. receipts. The rate for city purposes for general property taxes was and that for school purposes, $5.50, making a total of $20.20. In Kansas City the general tax rate for city purposes was $13, and that for schools, $9. In addition certain districts were subject to a special rate of $3. The average for the whole city was $24.11. In St. Joseph the school district included the entire city and a territoiy embracing a valuation of real property of $621,370, and personal property of $192,920. For Joplin, railroad property valued at $320,417 money $14.70, Only the included as personal property. is railroads. All other personal property was included with Nebraska. Raiboad property to the amount tax levy. in the In South lated as personal. Omaha and carriages for hire — are taxed for state purposes. specified classes of personal property subject to city taxation It should be noted in this coimection that the methods tax of preparing the county, and borough, and community often vary. The generally taxed for the county, and there lists for city, school district taxation for the same valuation of occupations is are certain poll taxes for school purposes that are not collected for As a either the city or the state. more diflacult to than for those of any other cities result of this complicated system prepare comparable statistics for Pennsylvania state. of was included gate valuation of personal property subject to taxation of $405,546,117. —In Lincoln school taxes were assessed on a valuation 57,034,805, at $17, the city's share being $99,169, which not In Philadelphia the assessed valuation of money at interest was $463,733,532, and that of carriages for hire, $106,015. These valuations and that of horses and cattle subject to local taxation made an aggre- • real. is are included in Table 23. it is —In Butte the only personal property separately reported Montana. was that of at interest property, except horses and cattle, Certain other classes of personal property of $154,497 is tabu- the following amounts of assessed The real and personal property of Philadelphia and location is subject to a number Prop"suburban," or "farm," according to its of rates, according to the character of the property. valuations are included as personal property: Raikoads, $556,984; in- erty surance companies, S74,443; telegraph companies, $15,800; express com- location in the closely settled parts or in the sparsely settled portion of Pullman Car Company, $5,260. Of the amount of tax levies, S60,539 were levied as school taxes on a valuation of $4,035,927, at a rate of $15, while the city taxes proper were levied on a valuation the city, or panies, $8,202; a rate of $8.75. Hampshire. Included with valuations subject to other taxes of $18,733,228, at New — is classified as "city," its use wholly for agricultural purposes. These classjs of property are subject to two rates, according to their location within or without certain poor districts, which are subject to special poor Tlie several classes of property in the territory of the districts rates. which contribute nothing to the support of Philadelphia poor, but do contrib- Manchester is a valuation of $1,445,000 for polls. Such taxes amounting to $22,544 are not included in Table 23, but are included ute to the support of poor in districts largely situated outside of the in Table 10. the other territory. in New Jersey. — ^In Bayonne railroad property with a valuation of $440,837 was included with personal. reported for other New Jersey cities. New Yorlc. —In the cities of No New York special information the "special franchises" of In some public service corporations are assessed as "real property." cities ers the valuation of such franchises was separately reported; in oth- such separation could not be secured. York was These valuations were; city, $251,521,450; Buffalo, $12,968,200; New Rochester, $4,964,700; Syracuse, $3,702,400; Albany, $2,803,200; Utica, $1,097,250; Yonkers, $1,218,000; Schenectady, S4«l,250; Binghamton, $374,600; Elmira, $565,600; Auburn, $487,000. In New York city the tax rate in Manhattan and the Bronx was $15.0546; in Brooklyn, $15.65; in Queens, $15.6432; and in Richmond, $15.8485. In the city of Troy the tax rate in the old city city which was was $16.10, and the rate for that portion of the The originally the city of Lansingburg, $11.70. Sycaway school district was $15.30; in St. Mary's school $13.50, and in Greenbush, $13.50. Valuations for the school In Elmira, among the is is that for the town With the of Elmira. Auburn In addition, there were specific levies The aggre- gate of the levies at these rates was $282,906. Including these, the average rate for the city was $25.19. In Columbus the personal prop- and telephone property to the amount In Youngstown the amount of railroad property included with personal was $999,530. In Akron the amount of railroad property included with personal was $501,560. In Springfield the city erty included railroad, telegraph, of 83,162,860. was levied on a valuation of $19,647,787. A school dis1 5 was made on the same property and also on a valuation $580,485 for property outside of the city. In Canton the amount railroad property included with personal was $386,964. rate of $11.60 trict of of levy of $7 . Oregon.— FoT Portland the rate $19.02 given average rate, but only the sum m the of the following rates: table is not an For general city purposes, $9.72; for schools, $6.50; for river and harbor of Port of Portland, $2.80. The valuation of the Port of Portland, outside of the city of Portland, and not included two rates had a valuation real class of property in property subject to the higher and that subject to was $15, and that for the second, $14.50. The personal property subject to the same rates was $1,395,460 and $311,110, respectively. The real property closed as "suburban" subject to the rate of $10 had a valuation of $29,103,335, and that subject to the rate of $9.67 had a valuation of $37,239,940. The real property classed as "farm" taxed at the rate of $7.50 was valued at $15,444,348, and that taxed at the rate of $7.25 was valued at $15,731,180. In Pittsburg the valuation of city, suburban, and farm property is extended on the tax roll in a form different from that preof the of $1,063,038,022, the lower, $55,188,810; the rate for the first The first is assessed at its full value, the secand the third at one-half its value. All hsted at its full assessed value. The amount of sented for Philadelphia. ond at two-thirds its personal property is value, real property assessed at full value was $276,433,425; at two-thirds value, $110,212,539; at one-half value, $4,799,867. The personal prop- $93,354,250, levies for the city of from SO cents to $8. The "city" districts levies included — purposes aggregated $4,836,651. than the same slightly lower rate erty subject to state taxation only was bonds, etc., with a valuation of included the levy for the town of Auburn. Ohio. In Cleveland the levies for general property taxes for general for certain districts with rates varying have a district, in were not separately obtained. rate city, in the assessed valuation of the city, was $56,905. and cabs and other carriages for hire, with a valuation of These amounts are not included in Table 23. The taxes levied in the city aggregated $4,926,642 for general city purposes, $721,497 for school purposes, and $2,185 for special purposes. average rate of taxation was $14.36. The In Allegheny the state valuation The county valuawas $87,426,240; of personal property, $340,525; and. of occupations, $11,348,880, making a total of $99,115,695. Special school levies were by wards, and varied from 75 cents to $6. The general city tax was $15, the general school tax $3.50, and the tax for sewers, levied on land only, 30 cents, the average for the city being $19.48. In Scranton the county valuation was on an assessment of $22,669,802. For charitable purposes the borough of Dunmore is annexed to Scranton; the valuation in this borough does not exceed one-tenth that of Scranton. The tax rate for this poor district was 45 The city valuation was cents, based upon the county valuation. $63,445,485, at 77 or 78 per cent of fuH value, on which was levied a rate of $4.71, and on smaller parts there were levied rates of S3. 1431 and $2.3565, respectively. The school rate was uniform throughout the city. In Reading the valuation of property can not be separated. As in all other Peimsylvania cities, it is almost all real. In Erie no personal property was assessed for local purposes; or, if assessed, the not included in Table 23 aggregated $20,109,655. tion of real estate 34 amount was included with the valuation small assessment on "occupations" of real property. ject to assessment for municipal purposes for schools was on a valuation The levy was $21,161,097. of $20,082,144. It possible that the is In Wilkesbarre the difference represents the valuation of occupations. assessors reported the valuation of real property as $35,353,114. with occupatioixs as returned by assessors, made This a total of $37,443,189. For pm^joses of levy this valuation was reduced to $18,580,442, on which there were levied tastes of $12 for general city purposes and $2.50 for school building. On the reduced real valuation there was a tax levy of $6 for general In Harrisburg the school purposes. poses can not be separated from that for real property. was a rate of $8.20 on the for city pur- and personal property assessed valuation of occupations there In Johnstown city valuation of $15,794,321, a school levy of $S.30 on a valuation of $14,242,065, and other school levies as $8.80 on a valuation of $387,761, $9.80 on a valuation of follows: In McKeesport a $963,795, and $10.80 on a valuation of $200,700. valuation of $19,279,676 was subject to a rate of $10.75 for general and $8.50 for school purposes, and a valuation of $9,382,715 was subject to a special rate of 25 cents. In York property subject to city purposes other taxes included $765,845 as the valuation of occupations. — South Carolina. In Charleston railroad property to the amount of $596,850 was included with real and that to the amount of $131,030 with personal. Tennessee. —In Memphis for purposes with different rates of levy. districts of taxation, there were three These rates were not secured, but The the amounts of levy were obtained. the city rate given was the average for Included with personal property were the following valuations . Kaihoad property, $2,050,119; telegraph property, $7,126, and telephone property, $6,685. In Nashville there was included with personal property, railroad, telegraph, telephone, and express property to the amount In Chattanooga personal property included raiboad prop- of $535,854. erty with a valuation of $853,602. Texas. — San Antonio the general tax levy on the whole ^In $634,294, and special taxes were levied as follows: On city was a valuation of $1,117,470 at the rate of $2.50; on $1,111,395 at $2.50; on $4,031,115 at 50 cents, and on $407,300 at $1.80. The separate valuation of railroad property could not be secured. In Dallas franchise taxes amounting to $917,950 are included with personal property. Utah. for —In Salt Lake City personal property valuations included $4,971 telegraph, $294,154 for telephone, and $1,735,542 for railroad property. Virginia.—YoT Richmond railroad property was included with peramount of $9,441,146. For Norfolk the amount of railroad sonal to the property included with personal was $1,676,720, and there was included also a valuation of $223,390 for telegraph, telephone, and express property. Washington. —In Seattle the valuations, rates, and tax levies in the various parts of the city were as follows: Old city, a rate of $12.50 on real property $11,085,316; ' valued at $42,271,505 and personal property valued at city, a levy of $11.50 on real property valued at new $3,084,145 and personal property valued at $254,206. In addition the school district levied a rate of $6 on a valuation of $56,675,172. In Tacoma two taxing there were districts; in the first there was a valua^ tion of $20,707,629 with a rate of $14; in the second, a valuation of $1,776,777 with a rate of $12.40. The school district included a valua- tion of $22,484,406 with a tax rate of $7. West Virginia. — ^For Wheeling railroad property valued at $800,000 is Included as personal property. WisconMn.—In Milwaukee the per $1,000 of assessed valuation. levied a tax for general city tax rate was $15.1755368 In addition to this tax rate each ward rates in the different wards varying ward purposes, the from $1.058071 to $2.751356, with an average of $1.6520031. In addition, the city was divided into sewer districts with rates varying from $0.434898 to $0.822956, or an average of $0.6063799. Thus the total approximate average rate was $17.4339. jlD Superior, in addition to the general levies, a rate of $1.00 was levied on sewer districts on a valuation of $3,230,200. Tables 24 to The included with that of property, since it was impossible to separate them. The aggregate of all valuations sub- 28, inclusive. is — and per capita. Tables summarize certain of the data of 24 to 28, inclusive, Tables 2 to 18, inclusive, and present per capita averages based upon the population on June 1, 1904, as estimated by the Bureau of the Census and given in Table 1. With the exception of the columns "corpoPayments and receipts, total of Tables 24 rate payments" and "corporate receipts" and 25, the figures of Tables 24 to 28 include service payments and receipts, and certain erroneous transfer payments and receipts subsequently corrected by refunds; further, in the case of Table 24 no deduction from the payments for outlays has been made, as is iadicated by proper accounting allowances for receipts from The temporary payments and and service transfers thus included can not readily be separated from payments and receipts except in the case of the totals reported in the two colsales of real property. receipts umns mentioned. The most 'important in the great differences feature of these tables consists shown by different cities in the and per capita payments and receipts The causes of many such variations were pointed out in a general way on page 21 of Census Bulletin 20; but no special investigation has been made for any particular city or group of cities given in this bulletin. In the case of most of the cities the variations in per capita payments and receipts amoimts of total of the several classes. reflect differences in municipal organization or admin- few they unquestionably result from imperfections of the Census report, due to a faulty presentation of data, or to an inaccurate estimate of population by the Bureau of the Census. To refer all variations found in the tables to any one single factor or cause would inevitably be unjust to many cities; the figures of the tables can be correctly used only in connection with some knowledge of the local conditions or circumstances affecting any class of data to be compared by per capita averages. The 1904 population given in Table 1 for Kansas and Michigan cities was taken from the state census istration; for a report for 1904; that for the cities of Florida, Iowa, Massachusetts, Minnesota, New Jersey, New York, Rhode Island, and Wisconsin was estimated upon data of the United States censuses of 1890 and 1900 combined with figures derived from state census reports for 1905; that for all other cities was estimated wholly upon data of the United States censuses of 1890 and 1900. The population given in Table 1 and the per capita figures of Tables 24 to 28 based thereon are fairly correct for groups of cities and for most individual cities, but are doubtless more or less defective in a few instances in which the estimates are based wholly upon the data of the United States censuses of 1890 and 1900. Tables x and xi, which are given also in Census Bulletin 45, presenting statistics for minor 35 the possible imperfections of per capita computations based upon population estimates prepared wholly from the United States Census cities in 1903, illustrate reports for 1890 and 1900. These tables present, for all New York cities containing over 8,000 inhabitants, a comparison for 1903 of the per capita corporate payments and the per capita payments for all school purposes^ computed from population estimates based, first upon the United States census of 1900 and the state census of 1905, and, second, upon the United States censuses of 1890 and 1900. The estimates first mentioned are correct for all practical purposes, and the variations between them and the latter illustrate the possible and probable margin of error in those per capita averages of Tables 24 to 28, for which the population estimates are not based, in part at least, upon state censuses. Per capita corporate payments of New York cities in 1903, as eom/putedfrom. popvlaiion estimates hosed on the United States census Table X. of 1900 and state censiis of 1905, and on the United States censuses of 1890 and 1900. 36 influence of factors operative in practically all cities, while those in Table xi are more strongly influenced by local conditions; moreover, the amounts on which the averages are based are larger for Table x than for Table xi, so that a slight change in the estimated population of a city would be likely to have a more marked effect on its rank in the latter table. In Tables 24 to 28, therefore, the averages with the greatest relative variations for the several cities will be the most affected by the possible errors resulting from imperfect estimates of population, and those of the greatest uniformity will involve the least possible and probable error due to similar imperfections. TaMs 24. This table presents a summary of the principal municipal payments, total and per capita. They are designated as "corporate," "for general and municipal service expenses," "for municipal investment and municipal industrial expenses," "for outlays," and "for decrease of indebtedness." The significance of these terms is given in the text relating to Tables 4, 5, and 6. An examination of the figures for groups of cities in Table 24 discloses a marked tendency for the per capita payments, with the single exception of payments for decrease of indebtedness, to increase with the increase in the size of the cities. There are many individual exceptions to this tendency in Table 24 and other tables, but these exceptions do not in the least affect the general truth of the statement. Tahle 25. This table presents exhibits of the principal municipal receipts, total and per capita. They are designated as "corporate," "from general revenues," "from commercial revenues," and "from loans increasing indebtedness;" the receipts "fi'ojn commercial revenues" are subdivided into "municipal service income" and "municipal investment and municipal industrial income." All the per capita re- — — shown in this table follow the same general tendency, noted in regard to payments reported in Table 24, to increase with the size of the cities, This table gives detailed exhibits of some Tahle 26. ceipts — payments included in the several classes of The expenses and outlays given in this table are for the most important functional activities, other than those connected with schools and libraries. The per capita figures show a tendency to increase with of the Table 24. the size of the cities, as stated in the foregoing dis- many marked variations more marked these varithe greater caution must be employed in bas- cussion, but they disclose for the several cities, the ations, ing comparisons between expenses the of the different cities upon the per capita figures. Table 27. This table presents exhibits of the principal classes of general revenue receipts, total and per These receipts are arranged under six heads, capita. of which the most important is "general property The receipts from poll taxes are reported by taxes." — the per capita averages for these taxes, as well as for miscellaneous licenses and permits, are relatively greater in the smaller than in the larger only a few cities; thus reversing the general tendency of municipal payments and receipts to increase with the size of the cities. TaMe 28. Tliis table presents exhibits of the most cities, — important paj^ments for schools, certain receipts for schools. libraries, etc., The and of variations in the per capita averages for individual cities are very marked, but there is a general tendency for the amounts to increase with the size of the cities. The only exception to this is found in the column "receipts from subventions, grants, charges, etc., for schools;" these are markedly less for cities containing over 30,000 inhabitants than for the minor cities in 1903. LIST OF CITY NUMBERS. Throughout the general tables of this report the arranged and numbered according to the estimated population on June 1, 1904. For convenience in finding any particular city the following list has been prepared, the cities being arranged alphabetically by states and territories, and the city number assigned to cities are each being indicated. 37 CITY Ain STATE. GENERAL TABLES (39) 41 Table 1.—DATE OF INCORPORATION, POPULATION, AND AREA OF CITIES HAVING AN ESTIMATED POPULATION OF 30,000 OR OVER ON JUNE 1, 1904. [For a list ol the cities in each state arranged alphabetically and the POPULATION. Date CITY OR IIUNICIPAUTY. AEEA (ACRES), JUNE latest incor- Estimated as of June 1- June 11,748,082 4,045,169 3,211,614 2,552,383 GROUP Boston, Mass Baltimore, Md Ciereland, Ohio... Y BuHfllo, N. San Francisco, Cal Pittsburg, Pa Cinciimati, Ohio. ©etroit, Mich Milwaukee, Wis. . New Orleans, La. . 1903 1902 1901 1837 1864 1876 1854 ' a, 888, 180 1,932,315 1,392,389 624,626 '588,482 1836 1832 190O 1816 538,765 425,632 '372,033 360,298 352,852 1819 1883 1846 1896 341,444 11317,691 '308,343 306,132 11,471,666 3,948,998 3,142,531 2,477,402 IN AEEA (ACEES) SINCE JUNE 1, 1900. mCEEASE 631,313 414,950 367, 121 355,919 345,043 332,934 1^309,619 ' 303,238 300,625 12,226,966.3 2,052,831.4 7,992,836 2,682,217 2,218,678 1,715,821 843, 142. 4 771,489.4 433,050.9 427,023.7 421,267.4 HAVING A POPULATION OF '3,775,435 '3,662,690 1,873,880 1,367,716 612,279 ' 14,609,662 19,491,848 11,199,660 10,657,139 3,840,132 3,641,634 3,066,481 2,900,112 2,411,747 2,292,863 Water. Land. Total. Water. 1890 I.—CITIES '681,684 Land. 1900 21,557,248 21,040,587 20,618,020 total. Group I Group II-. Group III. Group IV.. , 1904. 1— Total. 1904 Chicago, 111 Philadelphia, Pa... St. Louis, Mo 1, Decennial census, tion. New York, N.Y.. to each, see page 37.] oJ pora- Grand number assigned 461,629.8 1462,379.1 1459,805.0 300,000 OB OVER IN 151,988. 71,663.0 28,678.9 29,606.4 22,251.4 1904. 64, 352. '03,954.7 398.0 5,891.0 11,371.0 < 36, 168. 8 "10,921.9 6,891.0 11,331.0 '35,810.8 40.0 358.0 » « 10,921. 42 Table 1.—DATE OF INCORPORATION, POPULATION, AND AREA OF CITIES HAVING AN ESTIMATED POPULATION OP 30,000 OR OVER ON JUNE 1, 1904— Continued. [For a list of GROUP the cities in each state arranged alphabetically and the number assigned to each, see page III.—CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1904— Continued. 37.] 43 Tabus 1.—DATE OF INCORPORATION, POPULATION, AND AREA OF CITIES HAVING AN ESTIMATED POPULATION OP 30,000 OR OVER ON JUNE 1, 1904-€ontinued. [For a f list ot the cities in eaoii state arranged alphabetically GROUP . IV.— CITIES and the nnmber assigned to HAVING A POPULATION OF 30,000 TO 50,000 IN each, see page 37.] 1904— Continued. 44 Table 2.— TOTAL PAYMENTS AND RECEIPTS, CLASSIFIED AS CORPORATE, TEMPORARY,, [For a list ol To departments, To the public. the cities in each state arranged alphabetically offices, industries, and funds. CITY OE MWNICIPALITT. Grand total. Corporate. > Total. Grand total $1,023,590,388 Group I Group II Group III Group IV 696,508,679 157,780,070 98,197,237 71, 104, 402 GROUP New N.Y.. York, 8870,453,086 595,232,275 128,486,565 85,643,322 61,090,924 I.— CITIES $1,925,851 $82,273,029 $68,938,422 $145,150,715 358,417,002 89,816,627 62,496,333 43,710,253 101,276,404 29,293,505 12,653,915 10,013,478 989,287 256,400 314,885 365,279 62,269,353 13, 219, 186 3,024,576 3,759,914 38,017,764 15,817,919 9,214,454 5,888,285 98,085,575 21,370,884 13,617,896 12,076,360 $49,475,265 300,596 2,811,862 $7, 920, 151 $17,324,784 15,924,622 23,456,226 7,597,383 5,679,227 HAVING A POPULATION OF 16,278,998 15,262,789 16,235,961 12, 668, 414 13,583,798 11,778,174 11,285,891 12,613,694 12, 617, 740 10, 779, 517 10,478,706 10,036,033 7,333,382 8, 143, 754 8,952,157 Cincinnati, Ohio.. Detroit, Mich 14,335,002 8,191,012 9,722,981 9, 635, 322 10,669,453 6,860,265 8, 815, 258 6,081,464 9,457,827 6,214,789 5,315,466 5,404,829 GROUP Washington, D. C. Newark, N. J City, OR OVER IN $174,199,344 23,932,289 6,728,586 2,962,580 8,827,961 $57,526,496 2,412,550 5,798,021 2,373,157 8,753,359 468 1,249,858 5,280,312 4,473,986 1,827,360 4,500,824 3,976,898 3,622,267 50, 674 2,804,281 33,399 12,327 90,856 1,440 4,460 1,211,626 645, 476 3,499,792 676,035 3,665,549 1,330,747 907,723 3,663,858 Mo.. Toledo, Ohio Denver, Colo Allegheny, Pa Columbus, Ohio.., 2,363 1, 299, HAVING A POPULATION OF 100,000 49, 977,383 112 1,007,781 1, 149, 721,476 963,963 832,693 TO 300,000 IN $11,547,254 6, 571, 602 5,041,196 4,040,133 4,082,101 $1,248,990 5,765,023 402,934 3,001,538 1,500,493 $1,023,210 6,543,211 267,307 3,175,319 1,100,603 3,316,262 4,768,079 5,095,898 8,511,003 7, 115, 440 2,975,615 4,222,885 3,360,522 3, 986, 106 5,557,078 340,647 645, 194 1,735,376 4,524,897 1,558,362 8,858 3,787,901 116, 137 1,254,009 419, 726 950, 398 1,306,171 451, 978 6, 174, 272 693,238 3,499,576 $850 4,128,900 121,575 2,175,838 2,550 $1,001,148 2, 404, 605 145,732 999,481 1,097,953 8,820 2,644,942 26, 696 152, 625 3,005 29,142 55,926 3,714 3,741 4,410 38 1,087,033 85,727 1,097,643 405, 201 10, 115 753 460,586 1,661,546 367, 742 661,205 1,673,748 5,803,576 2,180,973 4,497,243 3,381,539 6,167,744 5,605,672 1,937,579 3,556,543 2, 716, 874 6,048,240 4,908,966 1, 806, 539 1,901,617 1,614,023 2,722,920 696, 706 131,040 1,594,926 1,102,851 3,325,320 197, 904 243, 394 940,700 664, 666 119, 504 1,525,714 1,706,182 5,989,716 3,770,645 3,819,337 1,338,349 1, 590, 481 5,906,771 3, 206, 405 3,814,388 1,213,670 1, 440, 480 1,522,497 1,940,206 3, 268, 727 124, 079 150,001 4,384,274 187,365 115,701 82,945 664, 140 4,949 Mo Scranton, Pa Paterson, N. J Fall River, Mass.. Portland, Oreg. . GROUP Atlanta, Ga Dayton, Ohio... Lowell, Mass Hartford, Conn. Reading, Pa Richmond, Va.. Nashville, Tenn... Wilmington, Del.. N.J Camden, N.J Trenton, Bridgeport, Conn. N.Y Lynn Mass , Des Iowa. New Bedford Mass. Oakland, Cal lioines, 50,000 $245,275 697,086 1,034,185 . $2,635,796 3,031,071 5,282,219 5,116,651 3,053,479 $2,390,521 2,433,985 4,248,034 6,116,651 2,278,154 52,020,138 1,759,595 2,701,250 4,387,148 1,780,228 497,926 775,325 1,830,321 3,623,873 3,296,131 1.125,962 2; 938, 637 1,624,144 1,799,273 2,448,929 1,060,633 1,980,794 206,177 1,824,600 847,202 65,329 957,843 292,708 170,367 ,193,646 100,570 1,181,047 1,024,758 2,737.072 2, 020; 609 1,306,517 1,166,351 909,620 1,502,874 1,443,108 1,250,996 14,696 1,234,198 677,401 55,521 2,205,685 3,092,678 1,,569,547 3,958,430 2,380,093 2,196,794 2,460,822 1,569,547 3,543,606 2,278,609 1,372,960 1,455,751 1,482,737 1,658,804 2,153,905 823,828 1,011,071 86,810 1,884,742 124,704 $370,.383 674,390 1,546,784 405 46,029 116,1,32 1 Corporate payments are the total payments of Table 4, less the service transfers sales of real property. sFor details, see page 62. s For details, see Tables 5, 6, 7, 13, and 14, and notes to Tables 6, 10, 11, and 12. « For details, see Tables 8, 9, 12, 15, 16, and 17. 100,000 IN 2, 243, 153 2,483,827 590, 740 903, 144 183, 284 103,726 76,802 468,035 1,000 582, 243 $94,000 204,723 307,450 $105, 326 94,177 669,628 $294,678 410,053 255,471 1,227,762 510,833 162,428 7,308 28,378 0,692 'ii,'626' 37,174 24,624 24,202 6,060 561, 944 429,175 130,280 125,885 1,140,644 76,368 1,047,385 104,321 414,082 520,209 447,360 255,213 351,469 78,511 583,966 232,088 137,047 420 392,363 720,043 625,856 4,839 437,416 183,601 414,824 101,484 14,240 823 125,154 275,430 100,661 therein, 2-;0,703 422, 976 387,019 448, 271 50?, 982 631,545 1904. $45,949 104,321 415,102 658,183 576,214 305,781 and refunds included 484,984 2,030,167 162,504 208,089 932,744 591,576 103, 695 729, 503 ,,482j020 778, 127 6S6, 276 905,533 840,033 741,428 368, 906 1,005,617 231 11,976 6,143 95, 499 606 3,949 TO 1,285,368 1,439,860 3,395,255 2,596,723 1,612,298 Wash Grand Rapids, Mich Troy, HAVING A POPULATION OF 2,123,029 3,794,240 4,489,777 1,226,532 4,421,257 , Albany, N.Y Cambridge, Mass Seattle, III.— CITIES 199 645, 061 1, 260, 108 623, 643 205,047 2,983,704 196,870 349,951 3,850 St. Joseph, 099, 950 1, 138, 597, 442 1,277,029 246,931 2, 190, 163 350,339 35,400 35, 305 . $602, 764 110, 155 1, 137,974 128,854 50,568 2, 149, - 3,331,472 2,256,0d3 969,930 2,021,855 7,956 73,090 15, 809 2,610,273 5,516,732 3,982,942 4,172,869 4,474,501 2, 900, 233 498,054 2, 699, 683 6,774,621 406,070 6,091,635 4,071,024 1, 680, lEOl. 9,706 3,560,671 6,822,903 4,434,920 9,347,141 5,067,739 087 186 3,015,200 3,511,664 3,490,042 2, 815, 459 2,523,630 49, 234 2,078,345 858, 124 $21, 212 $12,796,244 12,336,625 5, 444, 130 7,041,071 5, 582, 694 3, 855, 1,678,522 2,983,037 2,323,272 4,601,085 54,282 Los Angeles, Cal Memphis, Tenn. Omaha, Nebr New Haven, Conn. Syracuse, N. Y... 54 3,974,950 599 Worcester, Mass. 61* 52 53 1904. $131,080 433, 432 3,122 49,885 177, 324 3,325,120 8,555,980 5,212,035 9,765,012 7,535,166 Ky Indianapolis, Ind. Providence, R. I . St. Paul, Minn Rochester, N. Y.. Kansas 300,000 $13,819,454 18,879,836 5,711,437 10,216,990 6,683,097 Minneapolis, Minn Jersey City, N. J.. Louisville, II.— CITIES General transfer. 6 fer.* $153,137,302 Baltimore, Md Cleveland, Ohio... Buffalo, N. San Francisco, Cal Pittsburg, Pa Milwaukee, Wis... New Orleans, La.. transfer. 236,815,273 38, 669, 938 23,146,989 17,380,671 $167,060,171 37,759,327 34,347,719 18,635,242 29,377,600 Y Interest and loan trans- Service Total. 1316,012,871 $341,259,515 61, 691, 616 41,076,305 21, 497, 822 38,205,561 Boston, Mass Temporary. $554,440,215 $398,786,011 64, 104, 166 46,874,326 23,870,979 46,958,920 Chicago, 111 Philadelphia, Pa.. St. Louis, Mo Cash on hand at close of year, and with accounting deductions for 264,783 689,541 326,317 559,220 63,596 562,442 324,736 52,985 1,017,157 receipts from 45 AND TRANSFER, TOGETHER WITH CASH BALANCES AND AGGREGATES: and tlie number assigned to each, see page 37.] ^SGBEQATES. 1904. 46 Table 3,—TOTAL PAYMENTS AND RECEIPTS, CLASSIFIED AS CORPORATE, TEMPORARY, [For a GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 list of the cities in eacli state arranged alphabetically IN 1904— Continued 47 AND TRANSFER, TOGETHER WITH CASH BALANCES AND AGGREGATES: and the number assigned to GROUP AOGBEQATES. 1904— Continued, each, see page 37.] III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1904-Continuea. 48 Table 2.—TOTAL PAYMENTS AND KECEIPTS, CLASSIFIED AS CORPORATE, TEMPORARY, — GROTTP IV.—CITIES HAVING A POPULATION OF [For a 30,000 TO 50,000 list of the cities in eaoti state arranged alphabetioally IN 1904—Continued. 49 AND TRANSFER, TOGETHER WITH CASH BALANCES AND AGGREGATES: and the number assigned to each, see page GROUP IV.—CITIES HAVING A POPULATION OF AQQBEGATKS. 1904-Coiitiiiuod. 37.] 30,000 TO 50,000 IN 1904-Continued. 50 Table 3 —PAYMENTS, RECEIPTS, AND CASH BALANCES, BY INDEPENDENT DIVISIONS AND FUNDS: [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 37.] 1904. 51 Table 3.—PAYMENTS. RECEIPTS, AND CASH BALANCES, BY INDEPENDENT DIVISIONS AND FUNDS: fPor a list of the cities in each state arranged alphabetically GEOUP Cit^ ber. I.-CITIES CITT OR MUNICIPALITT, ENT BivisiCTNs and the number assigned to HAVING A POPULATION OP AND INDEPEND- Sate of dose AND rmros. of fiscal year. To departments. To the public. 300,000 OH OVEB IN Cash on hand at dose of each, see page 37.J ig04-Continued. Aggregate of payments, Cash on hand and eash on at begimiing all hand year. 1804^-Continuod. at close of year.2 industries, From Prom the of year. public. and iunds.i 10 Pittsbaig, Pa City government. . Sohoois 00,779,517 Jan. Jan. Jan. Jan. Jan. Library ginUng funds Public trust funds. U Cincinnati, Oliio Deo. 31,1904 Aug. 31,1904 Dec. Deo. Dee. Deo. Dee. Sintlngfunds Investment funds . . Public tnist funds . Private trust funds. Detroit, 31,1904 31,1904 31,1904 31,1904 31,1904 Micb City government June 30,1905 House Dec. 31,1904 of correction Waterworlcs Horlbuit fand Sinking lands Public trust funds Private trust accounts 13 Milwaukee, Wis City government. June June June Aag. Jane 30,1905 30,1905 30,1905 31,1904 30,1905 Dec. 31,1904 . Mnseum July 15,1904 Aug. 31,1904 Aug. 31,1904 City service board. Dec. 31,1904 Parks Mar. 4,1905 Aug. 31,1904 Scdiools Library Public trust funds Apr. 30,1905 Aug. Private trust accounts. 14 31, 1904 Dec. 31,1904 New Orleans, La City government Board $2,804,^1 7,617,527 2,002,173 181,507 976,809 1,501 2,488,263 4,460 10,669,453- City government Scboola University 12 31,1905 31,1905 31,1905 31,1905 31,1905 Dec. Deo. Dec. Dec. of liquidation. Schools Library Parka /Sept. Court house commission. Metropolitan police tax.. d^artment Board of health Eire , Drainage board Almshouse Police commission Police pension Public trust funds Private trust accounts . IDec. Dec. Dec. Dec. Dec. Dec. Dee. Jan. Jan. (Dec. , . tDec. Deo. 31,1904 31,1904 31,1904 31,1904 5,1904 31,1904 31,1904 31,1904 31,1904 31,1904 31,1904 31,1904 14,1905 14,1905 31,1904 14,1904 31,1904 6,424,786 1,016,511 147,367 2,925,273 74,' 744' 311,558 , 3,665,549 1,940,876 70,459 7,4QQ 449,036 1,154,831 42,947 80,772 6,860,265 5,072,734 191,027 657,511 3,960 723,957 8,116 202,960 1,330,747 482,113 28,000 389,025 8,815,258 7,674,804 918,572 67,291 28,174 4,154 83,708 14,071,024 3,176,269 484,045 25,522 384,197 991 »17,654,822 13,282,059 2,490,678 207,029 1,672,564 2,492 $4,614,658 3,733,363 472,208 21,540 386,246 1,301 J10,214,494 9,232,678 943,470 27,489 9,666 1,191 »2, 804, 281 3,331,472 2,323,740 12,796 17,137 834,153 33,750 16,829 93,067 17,e66,«74 10,689,402 1,099,766 171,904 4,208,462 1,188,581 134,620 173,839 2,492,218 1,251,939 6,628 22,215 1,135,132 11,608,703 8,987,782 1,081,955 42,875 40,864 1,188,581 3,665,553 449,081 11,283 106,814 3,832,466 14,708 61,696 112,143 2,256,043 1,417,087 51,906 50,868 822 698,176 17,874 19,310 10,447,055 6,971,934 270,933 1,097,404 4,782 1,853,742 25,990 222,270 1,924,625 939,180 82,367 218,723 762 661,860 7,017 14,716 7,196,404 6,576,145 188,566 803,681 4,020 401,676 14,762 207,564 1,326,026 456,609 969,930 171,498 479,923 10,692,911 8,639,099 1,410,627 112,150 41,801 4,658 175,234 813,800 142,291 372,292 40,142 12,312 373 75,371 9,100,918 8,4*7,809 527,612 13,921 1,910 285 7,863 778,193 48,999 510,723 58,087 27,679 4,000 92,000 44,167 13,639 504 152 91,374 Washington, D, C City government Library Interest funds Incidteatal bond funds-. Sinking fimds Public trust funds Private trust funds Private trust accounts. 16 Newark, N. J City government SeaaoTs Library District courts Sinking fmids Public trust funds Private trust accounts 17 18 Minneapolis, Minn City government Sinking funds Jersey City, N. J CSty government 45,940 106,607 44,902 24,900 202,733 126,117 76,618 2,021,855 628,599 1,297,335 2,100,833 553,202 1,474,417 3,553,118 4,902 2,390,126 422,281 9,415 3,245 11,657.177 5,264,770 4,861,058 599,127 26,304 12,324 6,003,226 4,696,666 996,515 176,846 4,665 48,049 11,954 80,003 5,1^ 24,875 30,000 125 140 267,874 55,336 73,052 10,694 242,961 1,885 19,164 2,921 9,996 4,579 6,720 1,029 6,059 801 19,289 3,061 277,870 59,915 80,448 11,723 248,175 2,686 4,259 2,584 2,811 2,609 2,241 2,471 3,464 1,246 30 38,418 1,441 1,752 3,219 1,285 15,000 477 275,000 18,888 76,766 7,500 241,492 155 12,092 80,514 11,168 8,230 61,116 18,361 72,234 22,909 49,3^ $14,322,208 12,511,081 9,182 466,205 $377,970 126,003 6,124 1,357 $12,921,028 12,363,866 3,008 764 567,925 41,429 216,443 509,179 32,391 2,251 41,912 167,884 1,081,464 ,863,471 1,797,723 3,553,858 2,772,700 766,000 599,127 15,288 7,770 61,865 676 'iss 6,557 53,873 Library District eoarts sinking funds Publfe trust funds Private trust accounts. JiHie 30,1905 June 30, 1905 June 30,1905 June 30,1905 June 30,1905 561,134 40,685 151,837 351,064 $1,023,210 1,023,160 694 64,606 158,115 1,110,165 392, 383 27,053 4,180 6.543,211 9,928,623 1,358,787 59,156 6,304 831,157 13,141 139,457 £546,361 Dec. 31,1904 Dee. 31,1904 Nov. 30,1904 $502,754 263,192 7,235 1,357 764 6,791 12,336,625' Dec. 31,1904 100,000 50 31,1904 31,1904 31,1904 31,1904 Nov. 30,1904 Dec. 31,1904 Dec. 31,1904 Nov. 30, 1904 Nov. 30,1904 Nov. 30,1904 Nov. 30, 1904 75,000 790,206 4,211 122,985 #12,796,244 11,224,729 1,947 464,848 Deo. Dec. Dec. Deo. .54,508 68,805 June 30,1905 June 30,1905 June 30,1905 , 316,018 1,075,000 168,000 1,255,263 79,750 GEOUP II^CITIES HAVING A POPULATION OP 15 oiHoes, industries, and fnnds.i 907,723 892,797 12,132 431,609 departmeiDiB, TO 300,000 IN 1934. 48 38,328 174,531 341,295 280,929 2,470 6,024 537 152,704 23,119 96,075 13,190,247 12,861,513 5,002 3,897 33,983 14,687 88,749 182,416 $1,023,210 21,212 50 464,848 716 535,534 850 27,679 1,880,000 86,000 630, 648 16,857 139,034 19,989,991 14,867,367 1,389,011 63,336 33,983 3,241,805 115,998 278,491 6,444,130 5,269,952 174,178 267,307 207, 132 60,175 699,950 698,498 1,452 6,411,387 6,175,582 235,805 712,948 708,393 4,555 5,431,132 5,407,014 24,118 267,307 60,175 207, 132 7,041,671 6,828,174 30,292 6,960 133,604 30,170 12,471 3,175,319 1,639,892 108 843,213 7,067 11,355,098 9,311,279 37, 369 18, 963 1,893,279 74,460 19,758 1,164,175 810,938 5,874 7,075,646 6, 964, 914 1,385 18,983 58, 670 18,072 3,115,277 1, 536, 427 30,100 of general transfers between minor olHoes and accounts. 'The same as the aggregate of cash on hand at beginning of year and due to an imperfect sinking fund report. 3,171 12,003 1,523,424 1, 138, 236,251 44,290 7,287 311, 178 30,069 6,116 6,518,815 2,003,384 1,377,985 58,902 3,074,414 4,130 1,523,431 26,319 13,6ffi 1 Exclusive $21,389, all receipts during year for all cities except Pittsburg, for which there is a variation of 52 Table 3.—PAYMENTS, RECEIPTS, AND CASH BALANCES, BY INDEPENDENT DIVISIONS AND FUNDS: [For a list of the cities in each state arranged alphabetically and the GROUP HAVING A POPULATION OF II.— CITIES number assigned to 100,000 TO 300,000 each, see page 1904r-Contmued. 37.] IN 1904— Continued. PAYMENTS. City number. CITY OK MUNICIPALITY, AND INDEPENDENT DIVISIONS AND FUNDS. Date of fiscal year. Cash on hand To of close To the public. departments, offices, at close of year. Aggregate of payments, and cash on all hand at close Cash on hand at beginning of year. public. of year." industries, From From the Ky Louisville, City government Schools Aug. June Aug. Aug. Aug. Aug. Nov. Library Special assessment funds House Board of refuge of children's guardians . Parks Waterworks Dec. Dee. Sinking funds Investment funds Public trust funds Private trust accounts 20 Aug. Aug. Dec. IndianapoUs, Ind City government Schools Library Street Deo. 31,1904 June 30,1904 June 30,1904 improvement funds Dec. 31,1904 Dec. 31,1904 Dec. 31,1904 Sinking funds Public trust funds Providence, R. I City government Sinking funds Sept. Sept. /Sept. iJan. Sept. Public trust funds 30,1904 30, 1904 30, 1904 1, 1905 Special tax department Schools " Parks 3,316,262 1,586,762 1,111,925 54,205 490, 198 23,138 45,034 8,858 8,820 778, 127 408, 441 13 258,027 19,068 71, 323 2,691 18,687 708, 079 4, 410, 357 159, 164 3,787,901 2,085,160 1,395,621 221, 593 197,385 307, 120 9,242,256 6,717,110 1,919,683 701, 428 279, 354 364,908 80.369 19, 406 Aug. 31,1904 Dec. Dec. Dec. Deo. Dec. Denver, Colo City government 31,1904 31,1904 31,1904 31,1904 31,1904 Dec. 31,1904 June 30,1904 Dec. 31,1904 Dec. 31,1904 Deo. 31,1904 Sinking funds Private trust accounts 440 419, 726 404,877 2,610,273 1,633,003 625, 716 16,418 950,398 715,767 408, 108 226, 127 23, 479 2,940 5,664 Feb. 1905 28,1905 1, 14, 849 3,549 5,516,732 4, 116, 469 1,060,866 17,531 213, 359 108, 507 3,982,942 Feb. 28,1905 June , 387,168 80, 813 315,083 4,754,957 4,679,488 8,806 3,785,871 1,758,268 1,695,794 86,925 66,140 431,809 20,066 523 622, 601 4,958,281 4,900,640 14, 854 42,787 116, 137 599,628 22,988 85 9,653,278 9,106,085 1,254,009 497,591 624, 193 126,225 637, 168 424,752 369,756 2,359 793 2,948,558 1, 380, 866 1,109,007 384, 866 266,312 1,026,832 3, 152, 493 804, 449 2,243,153 1, 492, 656 306, 171 1,262,320 2,295 14, 695 424,752 107, 682 64 24, 847 707, 618 327,420 254,952 12,442 12,027 31,407 2,940 38,435 13,759 6,911 9,681 2,649 1,198 2,940 3,947 4,078 7,663,936 5,927,562 1,161,660 59,145 365,810 148, 859 699,092 240,924 81,266 13,926 336, 544 21, 433 5, 826, 512 5,609,308 14,293 45,219 30,266 127, 426 5,176,348 3,694,268 1, 165, 503 316, 577 840,033 548,773 100, 694 41, 614 150,214 40, 352 451,978 320,347 1,600 256, 074 1,739,188 1,002,468 539,382 4, 186, 488 3,117,022 1,066,154 4,312 '500,486 420,032 66,370 18, 596 2,268 825, 621 392 2,237 887,892 233, 275 1, 726, 4,465,904 2,852,684 905,233 503,914 299,905 8,429 73,383 10, 210 1, 17,340 68,087 2,379 12,887 3, 385, 9,778,319 4,846,091 1, 380, 866 1,383,123 408,202 586,282 1,173,756 269,207 23, 336 320, 970 146, 924 9, 741,428 221,428 359, 564 7,619,405 3,839,213 124 990, 160 13,742 346,022 1,060,154 1, 370, 392,973 '236,'i45 113,602 447, 115 75,349 16,918 3,188,086 2,360,095 813, 179 26,000 130, 131 160, 446 31,1904 31,1904 31,1904 31,1904 4,172,869 1,942,311 894, 699 1,298,714 8,439 27,375 1,331 5,174,272 2,741,998 41,350 2,390,924 368,906 162,368 89,352 110,296 3,600 3,290 9,716,047 4,846,677 1,026,401 3, 799, 934 12, 039 27,376 4,621 3,221 4,017,186 2,035,316 969,031 980,318 3,746 27,375 1,400 Nov. 30,1904 Nov. 30,1904 Nov. 30,1904 Columbus, Ohio City government 4,474,601 4, 137, 187 333,727 3,687 593,238 566,877 1,005,617 296,716 487,448 221, 455 6,073,366 5,000,780 821, 173 251, 403 764,702 431, 434 120, 774 212, 494 4,715,416 4, 496, 966 179,651 38,909 5, 605, 672 4,568,682 70,5, 721 7,128 334,241 197,904 197,904 827 2,326,336 119,898 5,441 32, 152 8,287,403 7,082,822 825, 619 12,609 366,393 1, 603, 393 1,252,269 160,687 6,298 184,249 6,501,601 5,795,163 520, 407 3,887 182,144 1,937,679 1, 196, 484 266, 646 9,516 407, 355 57,678 243,394 178,265 1,040 590,740 217,838 64,167 106, 843 9,922 259,709 2,771,713 1,592,687 267, 686 15,866 568, 365 57, 578 269,631 416,374 188,701 20,990 3,518 21 9,101 194,043 Dec. 31,1904 Schools Sinking funds Public trust funds Private trust funds Private trust accounts. Aug. 31,1904 Dec. Dec. Dee. Dec. , '.. Los Angeles, Cal City government Nov. June Nov. Nov. Schools Public trust funds Private trust accounts. 30,1904 30,1904 30,1904 30,1904 ;;;."!;.'!.TDec."3i,'i964' ?9}i°°'s June 30,1904 Library. Dec. 31,1904 Waterworks june 30,1904 Parks.. Smkingfunds j Deo. 31,1904 Dec. 31, 1904 Exclusive of general transfers between minor 26,361 2, 483, 6,350 I offices and accounts. 60, 133 62,015 2,902 83, 723 8,215 281,128 100,000 5,973 20,589 282, 301 1,566 434, 668 1,205,180 322,944 57,375 2,352 1,197 $1,112,612 55,500 462, 963 8,858 11, 795, 179 9, 836, 951 624, 193 87, 455 $5,716,103 3,082,302 168,692 55, 432 373, 962 12,004 584,874 686,276 624, 193 150,000 343,850 industries, 737 469 1,039,609 55,948 493, 434 28,450 41,927 2,030,167 654,899 Deo. 31,1904 1,045 3,631 708, 662 277, 554 330, 405 1,254,009 760, 159 7, 116, 177,278 4,103,247 2,004,023 1,369,952 73,288 561,521 30,829 63, 634 8,511,003 8,421,893 Apr. 17,1905 Apr. 17,1905 Apr. 17,1905 Schools Treasurer's fee funds 1 2,775 4,056 5,697,019 5,557,701 96, 446 42,872 31,1904 31,1904 31,1904 31,1904 31,1904 31,1904 11,387 1,113 518, 391 1,213,395 781, 350 157, 375 9,370 4,828 314, 466 484,984 480,342 4,112 530 June 30,1905 ] Toledo, Ohio City government Schools University fund Sinking funds Investment funds Public trust funds Private trust accounts Memphis, Tenn. City government 151,735 124,780 6,951 62,319 63,818 Apr. 17,1905 Apr. 17,1905 ! Sinking funds Private trust accounts 30 1,182,865 454, 944 100,000 6,595 772 $477, 920 3,289,637 756, 435 112,616 373,962 85,406 4,075 116, 137 Dec. Dec. Dec. Dec. Dec. Dec. City government Worcester, Mass City government Sinking funds Public trust funds 8,141 1,478 $7, 306, 640 5/095,898 5,015,040 38,516 42,342 Mo Allegheny, Pa City government. Schools Sinking funds 100,000 30,630 11,940 57,375 140,594 1,366 1,183 Y 26 418, 391 $623, 543 150, 667 Dec. 31,1904 Dec. 31,1904 Dec. 31,1904 Rochester, N. City government Fiscal agent Sinking funds Investment funds Public trust funds Private trust funds City, $1,100,503 900,658 30, 1904 Minn City government Sinking funds Private trust accounts Kansas 15,582,594 2,238,212 615,841 111, 150 373,962 77,265 2,597 4, Private trust accounts St. Paul, 31,1904 30,1904 31,1904 31,1904 31,1904 31,1904 30,1904 31,1904 31,1904 31,1904 31,1904 31,1904 offices, and funds.! and funds.' 19 departments. 2, 161, 945 659 198, 196 1, 358, 12, 348 568,344 4,477 9,921 57,533 58,604 6,000 53 Table 3.—PAYMENTS, REX^JIPTS, [For a list AND CASH BALANCES, BY INDEPENDENT of the cities in each state arranged alpliabetlcally GROUP II.— CITIES DIVISIONS and the number assigned to HAVING A POPULATION OF 100,000 TO 300,000 AND fUND8: each, see page 1904r-Continued. 37.] IN 1904— Continued. PAYMENTS. City MUNICIPALITY, AND INBEPEND- Bate of close nmn- CITY OB DIVISIONS AND FUNDS. ENT of fiscal year. ber. To departments, To the public. Cash on hand Aggregate of payments, and cash on Cash on hand all at close of year. at beginning of year. hand at close of year." industries, From departments, From the offices, public. industries, and funds.i and funds.' 32 Omaha, Nebr City government Schools Dec. Farlcs Sinking funds Investment funds Public trust funds Private trust accounts. 33 Dec. Dec. Dec. Deo. Deo. Deo. Deo. Library Clerk of court fee funds . Parks Sinking funds Public trust funds 34 35 St. Josepli, Dec. Dec. Dec. Dec. Dec. Dec. Sinking funds Public trust funds Private trust accounts Apr . Scranton, Fa City government. Apr. SchowB Poor district 37 June Sinking funds Private trust accounts. Apr. Apr. Dec. Paterson,N. J City government Atlanta, Ga City government. Library SinJdng funds 41 Albany, Investment fiinds PubUc trust funds Private trust accounts.. 42 Cambridge, Mass City government. . Sinkmg funds Public trust funds 43 Seattle, 387,019 97,373 14,467 127,514 136,497 12,168 2,093,201 847,049 687,988 368,034 287,962 12,168 606,369 101,934 104,304 222,437 168,846 1,371,131 746, 115 483,684 136,597 3,416 3,319 116,701 448,271 96,616 913 24,172 166 322,956 3,668 6,437,987 6,893,476 3,382 149,567 26,885 361,956 3,721 367, 111 5,991,931 6,863,814 1,000 67,206 287 69,624 78,945 82,945 82,946 31,1904 31,1904 31,1904 31,1904 III.—CITIES Dec. 31,1904 Dec. 31,1904 Dec. 31,1904 31,1904 31,1904 31,1904 31,1904 6,205 479 30,509 37,461 14,028 14,386 3H,687 44,346 288 1 83,303 163 7,165 149 1,530 33,801 842 1,862 39,662 1,382 71,361 698 260,387 3,721 26,000 56,446 2,512 19,000 96, 176 915 71,004 108,976 1,251 115,701 1,000 11,000 26,000 41,945 564,140 345,992 211,000 7,148 607,982 132,776 373,435 1,301 470 4,278,527 3,621,250 645,763 11,044 470 380,967 140, 708 238,942 1,317 3,334,046 3,261,788 67,259 4,529 470 663,614 218,764 339,662 5,198 3,814,388 2,619,675 618,387 568,751 4,640 4,949 1,000 3,949 631,646 423,891 4,324 21,435 249 179,824 1,768 54 4,450,882 3,044,666 626,660 590,186 4,789 179,824 3,773 1,084 815,421 441,270 8,012 207,857 661 166,644 1,987 3,630,512 2,699,347 618,648 382,329 3,138 24,180 1,786 1,084 4,949 3,949 2,005 1,030 HAVING A POPULATION OF $245,275 151,276 2,433,985 2,389,137 697,086 263,750 333,246 90 94,000 Nov. 30, 1904 Nov. 30, 1904 Nov. 30,1904 50,000 TO 4,248,034 3,792,270 463,397 2,367 IN 1904. 1,034,185 640,459 487,000 6,726 $294,678 286, 793 7,266 619 $2,930,474 2,816,767 20,088 94,619 $611,675 604,861 6,521 $2,073,624 2,070,967 2,567 $245,276 139,949 11,000 94,326 410,063 284,231 68,709 3,441,124 2,937,118 391,955 90 73,916 38,046 314,366 158,273 93,706 597,086 333,336 261,018 68,266 4jlll 2,629,682 2,446,509 37,231 90 12,917 33,936 256,471 186,946 60,430 8,095 6,637,690 4,619,675 1,000,827 17,188 367,053 92,129 264,400 10,524 4,136,462 3,927,127 208,938 387 1,034,186 500,419 627,489 6,277 6,344,413 6,196,175 1,087,636 864,702 775,943 65, 201 5,479,711 4,420,232 1,022,336 60,702 23,558 37,144 June 30,1904 6,116,661 4,379,601 694,730 1,227,762 816,574 392,806 Dec. 31,1904 Deo. 31,1904 42,320 18,382 Exclusive of general transfers between minor offices and accounts. •ae sanM as tTie aggregate of cash on hand at beginning of year and report. $21,389, due to an imperfect sinking fund 100,000 1,000 64,427 2,686 $2,390,521 2,377,699 12,822 9,488 36,360 Deo. 31,1904 446,740 647, 177 3,206,405 3,142,482 61,328 2,595 31,1904. Waah City government Schools Investment funds Private trust accounts. 187,361 4,600 1,631 6,906,771 6,714,015 2,469 126,395 26,729 39,000 Sept. 30, 1904 31,1904 31,1904 31,1904 31,1904 Dec. Deo. Deo. Deo. Dec. 1,662,277 1,332,606 289,036 25,868 226 2,636 680 11,226 115, 701 1905 3,1905 3,1904 3, 1905 3,1905 3, N.Y City jgovemment Rinlnng funds. 258,319 95,237 124,898 142,761 1,329 1,831 2,107,967 1,432,343 416,664 26,017 72,760 145,412 2,773 13,088 1,590,481 666,373 641,123 230,520 162,465 16,1905 Dec. Dec. Dec. Dec. GROUP 26,917 16,942 1,631 Dec. 31,1904 Dec. 17,1904 . 190 44,976 1,118 682,243 Fall Elver, Sinking funds Public trust funds Private trust accounts 36, 134 72,315 18,060 187,365 160,690 34,394 650 Mar. 20,1905 Mar. 20,1905 Mar. 20,1906 Pai^ music fund 116, 109 119,504 14,386 23,656 1,254 78,785 1,423 1,338,349 889,966 336,824 25,079 72, 769 1,020 1,444 11,267 Jan. 31,1905 Portland, Oreg City government Schools Port of Portland. 6,935.084 6,871,301 18, 189 2,645 31,1904 31,1904 31,1904 31,1904 31,1904 31,1904 Parks Dec. Dec. Dec. Dec. 636, 132 422,976 340,499 library Srukjng funds Public trust funds Private trust accounts.. 6,590,720 6,332,427 41,845 10,964 119,504 105, 118 Mar. 30,1905 Mar. 20,1905 Mass City government 664,865 87,665 440,147 21,963 6,048,240 6,886,810 41,845 10,485 84,600 20,468 4,032 Manual training school. Sinking funds Private trust accounts. 2,743,787 2,655,929 11, 765 1,160 16,219 7,461 3,382 48,901 72,000 12,090 Apr. 16,1905 Apr. 16,1905 Dec. 31,1904 Police 222,590 121,391 5,162 2,313 1,599 801 70,321 21,003 219,699 1,687 1,150 2,033 1,258 628 23,248 Apr. 16,1905 June 30,1905 Apr. 30,1905 Library 260,441 3,631,242 2,864,985 457,064 25,426 16,818 27,252 168,878 70,819 249, 703 31,1904 31,1904 31,1904 31,1904 31,1904 31,1904 31,1904 Mo City government Schools 4 3,027 664,865 674,370 Y Syracuse, N. City government Town accounts Overseer of poor Sinking funds Public trust funds Private trust accounts. 1,220 240 1,349 246,475 3,766,721 1,041,953 26,000 67,665 2,766 4,376 606,916 2,716,874 2,070,916 456,377 24,276 8,680 26,994 96,260 35,481 New Haven, Conn City government Schools $3,799,373 3,303,983 231,918 »5, 405, 387 695,686 246,361 6,033 3,668 2,498 2,109 53,909 J940,700 861,441 77,609 1,660 30,1904 30,1904 30,1904 30,1904 Dec. 31,1904 Dec. 31,1904 $731, 134 $874,880 462,738 162,868 $908, 144 13,556,543 2,309,694 718,993 18,317 64,007 258 2,267 453,007 31, 1904 June June June June 1 during year for receipts .,„ j„„ „„„, <„, all cities except Pittsburg, for „ii all which there Is 2,732 a variation of 54 Table 3.—PAYIIENTS, RECEIPTS, AND CASH BALANCES, BY INDEPENDENT DIVISIONS AND FUNDS: 1904—Continued. [For a of the cities in each state arranged alphabetically list GROUP III.— CITIES and the number assigned to each, HAVING A POPULATION OF 50,000 TO 100,000 see page 37.] IN 1904— Continued. PAYMENTS. Aggregate of City number. CITY OK MUNICIPALITY, AND INDEPENDENT DIVISIONS AND FUNDS. Date of close of flscal year. Cash on hand To To departments the offices, public. at close of year. aU payments, and cash on hand at close Cash on hand at beginning of year. of year.! industries, From From the public. Apr. 15,1905 Schools Sinking funds Public trust funds Private trust accounts. Sept. 25, 1904 Apr. 15,1905 Apr. 15,1905 Apr. 15,1905 Dayton, Ohio City government - Sinking funds PubUc trust funds 170,367 108, 759 16,000 43,448 2,160 3,392,056 2,571,692 383,272 49,254 239,077 1,229,904 3,226 220,282 767,265 22,993 27,000 1,193,646 1,035,778 16,304 5, 179, 318 2,584,036 127,640 145 . 922 689,641 34, 745 47,604 222,039 62, 797 120 3,246 271, 430 10,000 242,646 Mar. Mar. Apr. JMar. 1 June Mar. 1,1904 1, 1905 31,1905 30,1905 31,1905 1-20,1905 31,1905 19, 912,408 667,358 9,119 31, 605 104,899 362, 195 90, 125 27,226 46, 162 226 2,147 2,864 40, 161 623,975 246,281 147,378 130,316 635, 159 666 2,957 76,546 99, 168 72,967 7,619 18,682 100,570 77,470 23,100 326,317 148,409 31,381 144,827 1,700 1,662,849 938,654 447,036 155,384 11,176 288,075 140,667 59,466 79,306 8,636 1,164,204 773,785 387,776 106 2,639 100,570 24,202 396 75,973 1,482,620 241,360 173,507 1,067,473 280 3,1905 3, 1905 1,125,962 712,775 393,155 10,557 9,475 Jan. Dec. Jan. Jan. Jan. , 31,1905 31,1904 31,1905 31,1905 31,1905 2,938,637 1,874,320 214,297 849,431 292 297 1,482,620 1,246,666 764 236,300 659,220 209,184 2,328 346,268 237 1,203 4,980,477 3,330,060 217,389 1,430,999 529 1,600 533,232 167,474 2,133 362,966 249 410 2,964,625 2,921,226 41,749 660 1,181,047 1,157,832 10,110 13,105 104,321 104,321 351,469 256,669 745 94,166 1,636,837 1,618,712 10,856 107,270 124,684 111,148 587 12,949 1,407,832 1,407,664 268 104,321 1,024,758 381,636 262,208 882 18,919 149,335 183,838 37,860 415,102 364,372 78,611 51,398 652 770 14,660 1,618,371 797, 406 252,850 1,662 33,669 199,663 195,365 • 37,894 92 84,261 14,622 13,648 326 5,775 1,020,008 732,474 39,824 326 2,374 199,653 46,365 414,102 60,310 199,478 1,000 25,420 3, 1905 Tcnn Wilmington, Del City government June June Schools of health Parks Waterworks Public improvement funds.. Sinking funds Public trust funds , Dec. Deo. Dec. Jan. June June 30,1905 30,1905 31,1904 31,1904 31,1904 31,1905 30,1905 30,1905 N.J City government Schools School of Industrial Arts. lyibrary Waterworks Board of health Sinking funds Public trust funds Private trust accounts Camden, N.J City government Feb. 28,1905 June 30,1905 June 30,1905 Feb. 28, 1905 Jan. 31,1905 Feb. 28, 1905 Feb. 28,1905 Feb. 28, 1905 Feb. 28,1905 June June of health Parks Sinking funds Public trust funds Private trust accounts. . Library Sinking funds Public trust funds 30, 1905 30, 1905 Deo. Schools Library 1 3,653,110 3,610,148 1,449 33,963 7,660 Apr. Apr. City governmentLibrary Sinking funds 31,1904 30, 1905 30,1905 30,1905 30,1905 30,1905 June June June June June Mar. 31,1905 June 30,1905 May .31,1905 Mar. 31,1905 Mar. 31,1905 Y Troy, N. City government Schools Sinking funds Public trust funds Private trust funds Private trust acoounst.. Dec. 31,1904 July 31,1904 Deo. Dec. Dec. Dec. 31,1904 31,1904 31,1904 31,1904 50,218 420 11,097 44 92 '2,737,072 2,057,818 262,093 10,430 16,334 140,173 10,716 225,121 668,183 542,819 607 51,325 62,339 1,093 8,388 583,956 29,637 31,061 63 10,019 24,960 173 487,707 336 2,020,509 1,391,607 530,883 46,061 13,993 1,466 14,000 1,864 20,675 576,214 602,714 6,000 1,306,617 1,000,256 297,724 6,387 3,100 50 306,781 270,683 137,047 133,387 35,000 1,128 2,632 68,500 2,190,794 2,113,969 59,343 9,637 6,613 8,232 E\( lusivo of general transfers between minor ofOces and accounts, '*'' ^^^ aggregate of cash on hand at beguining of year and an imperfect smking fund report. .o, '2!" ] ''"T s21,j89, due to '235,646 166,477 64 69,005 3,296,131 1,613,613 571,351 690,369 161,858 26,060 40,994 161,368 23,972 Dec. 31,1904 Deo. 31,1904 Deo. 31,1904 Schools Sinking funds Public trust funds Private trust accounts. 65 4,069,023 3,886,384 17, 513 146,416 9,710 9,448 Feb. 21,1905 Bridgeport, Conn City government. Schools 206,010 11,320 70,210 1,375 Apr. Richmond, Va City government 54 292,708 75,378 265,336 City government Board 1,744,609 1,004,320 444,792 18,619 251,053 25, 725 170,367 98,782 Schools Sinking funds Private trust accounts. Trenton, 106 647,756 382,064 227,492 5,697 29,692 2,911 3,623,873 3,531,267 17,513 66, 758 8,335 31,1904 31,1904 31,1904 31,1904 Reading, Pa Board 264, 783 $761,502 242,422 438,493 78,666 2,021 75,378 32,000 Sept. interest funds Parks Nashville, 2,684,973 1,461,762 672,284 24,316 486, 655 39,966 $2,076,963 2,040,976 9,886 21,094 2,936 1,073 661,944 270,061 257,474 6,627 25, 768 3,124 Mar. 31,1905 June 1,1905 B ridge commission 60 $732,847 484,857 81,900 144,293 21,691 Dec. Dec. Doc. Dee. . Hartford, Conn City government Schools 48 $3,570,312 2,768,264 530,278 243,963 26,648 1,179 Dec. 31,1904 Dec. 31,1904 Library Sinking funds Public tiust funds Waterworks Waterworks 230,902 582 1,073 $516,833 380,813 96,797 13,051 26,066 106 292, 708 Aug. 31,1904 Aug. 31,1904 Library and museum Sinking funds Public trast funds Lowell, Mass City government. 8775,325 644,423 1,830,321 1,030,353 390,838 18,789 385,509 4,832 Dec. 31,1904 Schools 46 $2,278,154 1,843,018 433,481 ofBces, industries, and funds. and f unds.i Grand Rapids, Mich City government departments, all receipts 232,088 87,438 27,544 22,004 320 16,093 78,047 642 63,596 19,882 319 32,328 2,630 8,290 247 during year for ^ 49,990 1,090 10,000 94,321 100,000 37,894 92 3,979,211 2,630,274 293,761 10,493 26,363 216,458 16,888 775,167 1,093 8,724 566,365 130,326 1,064 60 10,410 17,482 1,913 403,849 251 2,976 12,269 1,093 8,473 2,828,811 1,981,819 563,427 68,065 14,313 17; 559 160,547 2,506 20,675 194,892 76,651 63,330 2,605 1,413 2,057,705 1,836,768 167,040 65,660 4,900 30,376 20,600 1,067 2,296 75 1,749,345 1,404,326 297,724 6,516 40,632 148 184,900 183,329 1,192,455 1,185,899 103 1,463 6,407 61 39,118 60 2,269,281 2,142,742 59,662 41,965 2,630 13,903 8,479 167,593 121,924 1,760 34,965 2,092,797 2,020,818 57,902 8,891 8,724 220 5,179 8,269 all cities 211 2,700,506 2,412,426 110,416 6,833 1,600 144, 421 713,350 87,522 182,281 3,600 14,343 54,555 12,000 369,049 676,214 68,600 343,051 10,000 8,000 17,559 129,104 371,990 35,098 297,724 7,000 1,891 except Pittsburg, for which there is a variation ol 55 Table 3.—PAYMENTS, KECEIPTS, AND CASH BALANCES, BY INDEPENDENT DIVISIONS AND FUNDS: IFor a list of the citiea in each state arranged alphabetically GROUP III.— CITIES and the number assigned to each, HAVING A POPULATION. OF 50,000 TO 100,000 see page 1904^-Contmued. 37.] IN 1904— Continued. PAYMENTS. City OK MUNICIPALITY, AND INDEPEND- Date of close num- CITY ENT DIVISIONS AND FUNDS. of fiscal year. Cash on hand To To the ber. public. at close of year. departments, offices, Aggregate of payments, Cash on hand and cash on hand at close at beginning of year. all From of year.2 industries, departments, From the offices, public. industries, and funds. 56 Lynn, Mass City government. . S2, 466, 822 Dec. 19,1904 Dec. 19,1904 Dec. 19,1904 Sinking lands Public trust funds. 57 Des Motnes, Iowa City government Mar. 31,1905 Schools Library Special assessment funds Parks Private trust accounts 58 Sept. 1,1904 Deo. 31,1904 Apr. 1,1905 Apr. 3,1905 Mar. 31,1905 New Bedford, Mass Somerville, Mass City government Public trust funds Private trust accounts.. , Library Private trust accounts. Hoboken, N. J City government 4,011,415 3,661,376 335,034 16,005 135,334 126,880 8,454 3,470,449 3,421,454 42,<04 6,691 406,632 113,042 284,176 8,414 June June June June June 30,1905 30,1905 30,1905 30,1905 30,1905 2,27S,e09 791,463 575,821 3,668 898,910 8,747 101,484 101,484 1,017,157 125,891 866,291 2,261 3,397,260 1,018,838 1,442,112 6,929 898,910 31,461 139,497 112,100 4,075 2,515 101,484 822 90,362 20,807 3,156,209 905,916 1,347,676 3,414 898,910 354 2,670,623 2,491,044 179,579 253,419 178,419 75,000 388,108 330,202 57,906 3,312,160 2,999,665 367,117 311,957 55,160 2,691,614 2,604,826 80,788 253,419 82,882 170,537 2,436,222 2,126,191 309,951 80 164,211 128,438 28,522 7,251 76,316 67,406 8,910 2,676,749 2,322,035 347,383 7,331 45,601 6,662 2,467,037 2,270,262 191,825 4,950 164,211 45,111 116,719 2,381 2,363,309 2,362,991 318 8,699 73,744 73,062 60 642 2,446,762 2,444,742 368 642 61,713 60,963 168 592 2,375,340 2,375,090 200 60 1,018,269 1,006,805 3,964 7,500 3,000 3,000 101,113 101,076 37 1,122,382 1,110,881 4,001 7,600 51,093 51,008 85 1,068,289 1,069,873 916 7,500 340,766 253,077 744 41,325 34,262 1,742 19 607 1,493 1,754,132 1,179,011 252,045 13,741 198,262 8,326 102,747 194,369 77,783 26,219 109 1,109 672 88,467 1,219,007 1,013,639 5,411 913 194,263 4,186 705 340, 7C6 1905 1,372,041 891,672 249,559 13,722 197,755 6,833 12,600 1,084,367 6C0,O55 55,711 40,566 388,496 43,368 97,332 2,434 66 1,351 154 45,893 190,125 7,772 1,528,573 743,989 380,453 20,977 709 22,696 2,269 142,907 195,000 19,673 194,129 30,C06 90,C08 1,627 65,004 14,345 5,063 1,279,440 699,039 289,845 1,681 709 7,077 1,269 76,989 196,000 7,831 90,696 66,164 36,698 i,ieo Deo. 31,1904 Deo. 31,1904 Dee. 31,1904 Dec. 31,1904 Dec. 31,1904 Dec. 31,1904 4, 1905 June 30,1905 Library WaterwOTks Health department Sinking funds . Apr. 30,1905 Deo. 31,1904 Apr. 30,1905 May 4, 111 City government Schools Library May May Board of examining engineers House of correction Dec. Dec. Dec. Coliseum Parks Investment funds Public trust funds . ; 31, 1905 31,1905 31, 1904 31, 1904 31, 1904 May 31,1905 Dec. 31,1904 Feb. 5,1905 Dec. 31,1904 July 31,1904 Dec. 31,1904 Evansville, Ind Waterworks Sinking funds Investment funds Public trust funds Private trust accounts.. Utica^N.Y.. City government Town accounts Investment funds Public trust funds Private trust accounts.. Aug. 31,1904 July 31,1904 Aug. Aug. Aug. Aug. Aug. 31,1904 31,1904 31,1904 31,1904 31,1904 Sept. 30,1904 1,1905 Sept. 30,1904 Jan. 9,1905 Sept. 30,1904 Mar. H Manchester, N. City government. . Library Sinking f imds Investment funds. Public trust funds. 86,945 17,743 433 15,310 2,115 97,014 4,875 3,701 Schools Sinking funds City government Schools 22,714 283, 121 Duluth, Minn City government. 67 5,297 2,536 52,985 36,644 16,341 May Schools Feoria, 13,608 1,311 414,824 316,021 89,000 9,803 Oa City government 65 53,020 1,595 3,543,606 3,308,711 229,693 6,202 Dec. 10,1904 Lawrence, Mass City government. . Sinking funds Public trust funds. 64 307,7.15 1,570,133 637,986 458,542 104,139 307,735 61,331 400 Dec. 31,1904 Sprh^aeld, Mass City government. Sinking funds Savannah, 324,150 197,225 110,006 9,086 166,223 163,512 145,865 Dec. 31,1904 Deo. 31,1904 Dec. 31,1904 improvement funds. Public trust funds 63 1,894,283 836,211 568,648 113,225 307,736 66,628 2,936 $626,866 204,838 420,618 400 $2,563,664 2,324,036 224,814 14,814 $465, COO 324,736 202,469 98,753 8,565 1,569,547 632,742 469,795 104,660 $3,655,120 2,695,097 798,944 161,079 Nov. 16,1904 City government Schools Sanitary bond funds 62 }662,442 146,742 260,229 155,471 5,1904 2,1905 5,1904 Oakland, Cal 60 $625,866 426,866 200,000 2,122,499 338,715 5,608 Dec. Jan. Deo. City government- . Sinkmg funds Public trust funds. Street . and f unds.i Dec. Dec. Dec. Dec. Dec. 31,1904 31,1904 31,1904 31,1904 31,1904 210 6,035 8,100 312, 485 308 '65,'9i8 1,491,164 1,161,792 329,372 90,596 78,122 281 12,193 312,646 181,311 20,515 110,820 1,894,406 1,421,225 350,168 123,013 357,665 263,470 6,164 87,931 36,698 35,638 104, 163 1,003,670 43,218 .556,264 103,543 25,387 28,275 6,001 6,125 18,634 3,000 234,951 139,267 36,625 7,707 20,739 8,227 49,196 4,911 5,277 15,772 3,000 72,891 57,335 5,556 10,000 87,689 220,415 12,719 2,900 3,468 13,575 17,669 16,311 1,000 6,679 863,429 529,717 234,951 90,061 1,585,751 1,522,560 55,892 3,000 "3,'666 1,446,255 1,101,691 344,014 660 862,819 477,608 234,951 110,982 31,524 422 2,205 5,227 10,300 i,ieo 219,278 117,991 917 81,757 98,949 98,611 1,221,206 1,175,641 1,769 29,637 438 14,169 lExclusiveof general transfers between minor offices and accounts. sThe same as the aggregate«3f cash on hand at tegtnning of year and S21,389, due to an imperfect sinking fund report. , ^ . 33,220 .,„...., ^ "3," 924 72,891 16,556 67,335 1,300 7,263 1,494,483 1,461,568 14,166 10,000 6,561 3,188 207,512 146,229 919 42,377 1,232,972 1,220,121 319 1,256 98,949 25,793 1,438 67,702 17,987 N 11,277 v . receipts during year for all cities except Pittsburg, lor which there . all 1,639,433 1,392,143 2,676 111,394 18,613 5,861 1,438 31,614 2,430 1,043 5,227 302,616 272,582 21,470 1,000 9,013 1,869,989 1,749,706 92,971 10,000 6,861 10,451 211,347 169,811 31,523 34,432 t.-^^. is 3,956 I I variation of 56 3.—PAYMENTS, RECEIPTS, AND CASH BALANCES, BY INDEPENDENT DIVISIONS AND FUNDS: 1904—Continued. Table [For a list ol GROUP the cities in each state arranged alphabetically III.—CITIES City num- CITT OK MUNTCIPALITY, AND INDEPENDE.NT DIVISIONS AND FUNDS. ber. and the number assigned to each, HAVING A POPULATION OF of close of fiscal year. departments, To the offices, public. 100,000 Cash on hand To Date TO 50,000 at close of year. industries, see page 37.] IN 1904— Continued. Aggregate of payments, and cash on all hand at close of year." Cash on hand From at beginning of year. From the public. May Schools Library Sinking funds Public trust funds Private trust funds Private trust accounts.. , Elizalieth, N. Yonkers, N. May May Aug. May May 31,1905 31,1905 31,1905 31,1905 31,1905 J J858,922 496,004 193,406 7,980 160,024 10,579 June 30,1905 June 30,1905 June 30,1905 Y City government Schools Feb. 28,1905 Aug. 31,1904 Utah 75 Kansas , Sinking funds , Public trust funds Private trust accounts.. , Erie, Dec. 31,1904 City, Eans.... City government. Schools 76 Dec. 31,1904 June 30,1904 June 30,1904 Mar. June JMar. I June Mar. Mar. 31,1905 30,1905 31,1905 30.1905 31,1905 31,1905 Pa 86,191 59,714 26,673 12,267 43,249 7,344 32,003 3,902 140,768 114,694 17,284 545 8,245 1,505,538 1,048,018 428,190 14,068 15,266 162,907 145,797 9,163 768 7,179 1,338,702 808,292 419,033 13,300 8,077 3,929 3,929 1,521,086 820,292 253,141 207,986 139,898 25,793 1,729,072 278,934 342,605 267,032 33,616 1,386,467 693,158 245,418 439,713 23,575 463,288 26,825 436,463 3,634 4,306 9,276 9,444 12,910 13,760 8,421 6,811 4,489 6,939 235,280 26,816 20,313 1,878 127,401 66,881 1,991 1,247,113 676,608 304,647 15,842 265,037 79,985 5,994 190,822 46,371 14,874 2,753 104,865 18,232 3,737 974,678 623,657 289,773 43 160,182 729 194 Library Mar. 31,1905 June 5,1005 June 6, 1905 Waterworks Deo. 31,1904 Sinking funds Public trust funds 77 Mar. 31,1905 WBkesbarre, Pa City government.. Schools Sinking funds 78 79 1,360,841 930,299 410,008 13,523 7,011 Harrisburg, Pa City government. Schools Park music funds Sinking funds. , ^ Investment funds . 67,994 6,099 21,675 81,713 5,680 47,251 34,176 9,090 3,985 549,766 333,224 195,557 20,986 58,007 30,405 14,119 13,483 491,037 302,815 181,438 6,784 1,499,267 1,499,257 154,014 73,984 80,030 177,914 154,279 23,635 1,831,185 1,727,520 103,666 262,337 222,666 29,681 1,424,834 1,424,834 154,014 80,030 73,984 94,959 81,019 102,531 80,904 260 9,532 987,431 772,818 66,615 14,932 48,171 22,659 299 14,932 844,301 736,219 139 94,969 13,940 2,720 205 3,411 5,499 3,137 252 3,489 126, 188 2,264 262 3,039 4,726 873 450 106,620 274,758 146,845 123,967 3,946 2,306,410 2,063,076 245,106 8,228 414,409 226,398 184,685 3,326 1,714,522 1,705,639 4,081 4,902 177, 479 121, 139 264,682 212,206 61,381 80 272 743 1,824,951 1,584,613 232,886 5,390 650 1,612 345,267 335,664 8,836 1,260,702 1,248,849 228,982 49 409 300 1,144 144,476 115,260 347, 622 309, 605 417 47 78 106,749 trust funds Private trust accounts. 81,713 63,088 13,046 960, 190 8,871 722 718 4 Dec. Deo. Deo. Deo. Pubhc 3,929 3,025 904 199,683 161,743 . 601,793 298,330 186,463 17,000 3,1905 5, 1905 3, 1905 789,941 610,895 66,355 6,400 Houston, Tex City government Board of liquidation Library 85,191 25,477 7,714 62,000 3,064,372 1,956,170 549,644 30,609 411,308 1,638 84,795 Apr. June Apr. Dec. 31,1904 Dec. 31,1904 Deo. 31,1904 Schenectady, N. Y City government. Sinking funds Public trust funds. 109 69,795 16,218 1,408,719 1,268,660 150,049 20 Dec. 31,1904 Charleston, S. C City government Schools Chieora Park funds mons 107,122 183,619 67,544 486,704 271,288 13,964 137,636 17,525 4,003 June 30,1905 June 30,1905 Forfeited land funds Sinking funds Public trust funds 81 248,689 52,062 102,606 4,154 13,845 30,982 Norfolk, Va City government.. Sinking funds Commissioners of Colonial Com- 80 873,099 240, 151 "25,"66d 930, 120 City government. . Schools 17,140 189 740 1,307,549 1,263,127 10,924 1,495 1,242,806 1,207,052 4,726 46 City, 106,087 8,106 166,275 134,940 71,431 1,516 54,649 Dec. 31,1904 Deo. 31,1904 Deo. 31,1904 241, 163 13,990 Lake $280,468 1,527,680 1,394,272 12,440 77,719 Feb. 28,1905 City government Schools Sinking funds Private trust accounts. J953,020 824,646 110,630 616 374,969 138,442 135,669 9,530 18,235 135,756 100,875 34,861 20 26, 455 Salt $303,302 29,790 38,398 5,064 228,999 311 2,440,142 1,777,602 283,032 20,514 348,672 1,661 290,341 1,529 /Sept. 30,1904 \Deo. 31,1904 854,336 255,115 13,685 395,274 17,461 189 740 249,261 40,126 130,943 565 44,501 87 16,801 16,238 2,442,584 1,663,957 446,312 Dec. 31,1904 Public trust funds tl, 536, 790 135,756 34,880 100,876 Nov. 30, 1904 Mar. 10,1905 Not. 30, 1904 Waterljury, Conn City government Clerk of court fee funds. Sinking funds (384,541 71,590 61,709 5,705 245,260 287 1,076,605 1,075,725 860 20 67,644 Library Volunteer fire department. Sluicing funds Public trust funds 74 6,585 Industries, 196,358 148,045 48,313 974, 156 Waterworks 73 1293,327 286,742 189 740 1,031,800 City government. Sinking fluids Investment funds. 72 31,1905 Aug. 31,1905 offices, and funds.i and funds.i San Antonio, Tex City government departments, 31,1904 31,1904 31,1904 31,1904 Dec. 31,1904 Dec. 31,1904 Dec. 31,1904 Dec. 31,1904 Deo. 31,1904 May May 1, 1, 1905 1905 1,854,173 1,849,891 5,579 13,940 177, 479 56,340 121, 139 4,282 1,329,707 1,141,745 181,505 5,310 278 Deo. 31,1904 Apr. June Apr. /Apr. \Jun6 Apr. 1905 1905 3, 1905 3, 1905 2,1905 3,1905 3, 2, 250 1,702,351 1,243,813 315, 442 232, 429 177 2,192,640 1,691,502 322,826 767 130,600 98,200 6,938 235,738 30,567 11,906 7,800 22,101 41,807 919 Exclusive of general transfers between minor offices and accounts. as the aggregate of cash on hand at beginning of year and .SS9. imperfect sinking report. 121,389, due to an imnerfect smime fund renort. 345,813 7,384 401 130 1,499,205 1,176,867 322,425 637 13,046 61,024 2,063 722 4 718 66, 177 14,842 66,340 224,060 4,932 345,813 106,030 206,171 276 34,613 1 • The same all receipts daring " ^-.-^ except jrinouuigy " year for aU cities ^^^,0^,1 Pittsburer for which there is a variation of 57 Table 3.—PAYMENTS, RECEIPTS, AND CASH BALANCES, BY INDEPENDENT DIVISIONS AND FUNDS: 1904—Continued. [For a list oJ GROUP the cities in eaoli state arranged alphabetically and the Iir.— CITIES HAVING A POPULATION OF number assigned TO 50,000 100,000 to each, see page 37.] IN 1904— Continued. PATMENTS. City MUNICIPALITT, AND INBEPEND- Date of close num- CITY OK DIVISIONS AND FUNDS. ENT of fiscal year. ber. Cash on hand To departments^ To the offices, public. at close of year. Aggregate of payments, and cash on Cash on hand all at beginning of year. hand at close of year.2 industries, tunds.i From departments, From the offices, public. industries, funds.! and and 83 Portland, Me City government $1,855,001 1,840,955 12,604 Dec. 31, 1904 Dec. 31,1904 Dec. 31, 1904 Deo. 31,1904 Deo. 31, 1904 Library Investment funds Public trust fanes Private trust accounts.. t95,988 19,826 57,914 18,248 1,442 $71,414 69,601 1,626 $1,978,677 1,886,048 13,756 67,914 19,759 1,200 $27,688 26,267 1,152 1,200 $1,811,275 1,741,957 789 57,914 9,416 1,200 $95,988 74, 490 11,342 10, 156 • 84 Youngstown, Ohio City government Aug. 31,1904 Sinking funds Public trust funds. Dec. 31,1904 Dec. 31,1904 Deo. 31,1904 W aterwoTks GEOUP 85 Dallas. IV.— CITIES Apr. Apr. Apr. Apr. Apr. Library Sinking funds Private trust funds Private trust accoimts. 30,1905 30,1905 30,1905 30,1905 30,1905 Holyoke, Mass City govenmient . Nov. . 30, 1904 Waterworks 87 Deo. 31,1904 Sinking funds Investment funds. Pubhc trust funds. Nov. 30, 1904 Nov. 30, 1S04 Aug. 31,1904 Fort Wayne, Ind Dec. 31, 1904 July 31,1904 July 31,1904 City government Schools Library Special assessment funds. Dec. 31,1904 Dec. 31, 1904 Dec. 31, 1904 Dec. 31, 1904 Dec. 31,1904 Deo. 31, 1904 Waterworks Sinking funds -. Investment funds PubUc trust funds Private trust accounts . Tacoma, Wash City government Dec. 31,1904 June 30,1904 Schools Sinking funds Investment funds Private trust accounts.. Deo. 31,1904 Dec. 31,1904 Dec. 31,1904 Akron, Ohio City government . Schools Dec. 31,1904 . Aug. 31,1904 Dec. 31,1904 Dec. 31,1904 Dec. 31,1904 Library Sinking funds Public trust funds go Saginaw, Mich June June June June June June City government Schools Forest Lawn Cemetery. Sinking funds Public trust funds Private trust accounts 30,1905 30,1905 30,1905 30,1905 30,1905 30,1905 Nov. 30, 1904 Nov. 30,1904 Nov. 30,1904 Nov. 30,1904 City government Tax collector's department. Sinking funds Public trust funds Lincoln, Nebr Mar. 31,1905 June 30,1905 City government Schools Library Sinking funds May Mar. Covington, Ky . ; City goveriunent Schools Library . Deo. 31,1904 June 30,1904 Dec. 31,1904 Dec. 31,1904 Waterworks May Bridge funds Sinking funds Private trust accounts 94 31,1905 31,1905 . Lancaster, Pa City government Schools Public trust funds 5|S'sl£l fs!S'a|g«|^rf 1,078,190 703,375 232,879 88,264 40,686 12,997 253,985 57,631 $170, 579 $1,159,179 1,142,619 1,370 13,223 1,176 791 $184,052 234,391 57,985 11,601 164,805 1,894,206 1,724,097 103, 402 38,089 27, 180 1,438 496,691 309,032 10, 572 177,087 336, 463 96, 190 841, 486 259, 386 109,761 65,073 137,297 16,138 26, 596 2,342 14, 486 41,308 1,946 150 172,011 29,273 296,064 553 5,067 5,011 120, 417 99,269 10,787 109 1,497,936 1,001,126 465,018 23,089 92,257 50,090 10,963 1,710,610 1,150,476 475,805 55,796 9,569 18,965 10,262 8,703 410,791 229,474 144,994 1,648 28,793 5,882 1,927,050 1,059,405 393,914 12,209 420,268 41,264 292,178 101,313 112,364 4,435 65,178 1,162,187 744, 412 281,560 70 135,875 270 106,574 62, 692 32,710 7,338 1,715,368 1,342,866 276, 474 10, 493 70,611 13, 312 1,612 94,087 40, 339 44,076 4,676 1,411,688 1,302,522 27,858 4,407 68,385 8,516 2,842,394 1,975,073 819, 374 46, 747 1,200 57,276 45, 143 5,436 6,696 1,911,420 1,087,523 813,938 8,759 1,200 1,059,604 694,339 197,085 108, 447 13,750 41,507 16, 124 62,965 117,389 17, 486 $1,075,415 927,296 5,302 129, 544 12,683 590 $184,052 149,052 1,902,419 1,813,694 77,708 11,017 30,000 TO IN 50,000 $254,343 123, 335 2,043 123,802 $1,513,810 1, 199, 683 7,345 288,406 493 4,610 13, 176 496,691 212, 417 40,656 216,000 27, 180 1,438 226, 178 2,025,288 2,091,114 125, 576 379,981 27, 180 1,438 904,381 285, 144 221,001 20, 492 109,751 43,286 901 272, 557 289, 531 2,864 1,392 35,000 78,930 5,000 56,359 4,959 600 3,683 1,423,292 923,679 438,008 46, 110 7,493 8,002 92,257 81,861 1,242 7,078 2,076 1,043,574 570,926 248,920 10,661 210,307 2,800 472,685 259,005 1,400,607 1,082,367 243,764 3,155 70,606 209,227 207,807 181, 108 32, 672 6 1,415 675 65,003 7,211 153,964 5,200 87, 406 420,649 309, 308 23,919 30,276 1,151 24,021 10,081 1,951 1,534 322,660 81, 473 29,021 66, 440 7,510 5,217 92,219 195,061 144,936 36, 655 2,608 11,897 937 .31,1905 Dec. 31,1904 Dec. 31,1904 '. May June May 31,1905 1,1905 31,1905 SjTS°atteS^Sg^ 179,573 16,781 1904. 44, 411 57,064 2,293 94,813 12,000 4,409 3,385 1,612 3,682 180,370 79, 131 14, 535 25, 132 873,699 63, 187 815, 612 6,000 129,507 111,611 3,862 1,005,051 617, 384 295, 486 8,432 83,749 14,730 13, 879 287,028 238,002 41,988 3,944 3,094 1,306,809 869,265 337, 474 12, 376 87, 694 232, 475 818, 589 Brockton, Mass 92 424,801 156, 190 104, 436 61,036 91, 856 21,284 1,756,976 917,196 337,315 139,290 312, 113 51,062 493, 372 HAVING A POPULATION OF Tex City government 203,985 182,604 1,009,619 537,507 228, 868 72,575 153,217 17,452 Dec. 31,1904 . . Schools 223,996 185,807 274 15 36, 000 1,900 139, 138 109, 398 1,181,723 183,712 122,864 2,379 5,739 2,582 309 44, 462 5,377 774, 779 226, 354 186, 151 39, 977 32,698 9,569 773, 770 1,839,188 1,810,375 27,613 1,200 851 449,932 151, 660 14, 336 51,607 2,466 148,688 14, 134 2,766 496 1,070 745, 137 154, 690 14, 847 15,657 9,630 1,689 1,443 246 13?^ 603,781 203,664 8,395 all 88,677 4,497 164, 345 9,630 284,284 260,920 22,983 381 1,001,813 766, 144 226,893 8,776 131 174,075 64, 133 3,076 1,191 226 receipts during year for all cities except Pittsburg, for 283, 341 857 81,067 584.673 87; 851 8,108 85, 706 4,188 4,253 579,747 186,916 7,107 which there is a variation o 58 Table 3.— PAYMENTS, RECEIPTS, [For a AND CASH BALANCES, BY INDEPENDENT DIVISIONS AND FUNDS: list ol tlie cities GEOUP in each state arranged alphabetically IV.-CITIES HAVING City num- CUT OE MUNICIPALITT, AND INDEPEND- Bate of close ENT DIVISIONS AND FUNDS. of fiscal year. ber. A. and the number assigned to each, POPULATION OF public. TO 50,000 Cash on hand To To the 30,000 departments, offices, at close of year. IN see page 37.] 1904-Continued. Aggregate of payments, and cash on hand at dose all Cash on hand at beginning of year. From From the public. of year.s industries, 1904-<:ontinued. June 30,1904 Investment funds Public trust funds Private trust accounts. 96 Birmingham, Ala City government June 30,1904 PubUo improvement lunds Dec. 31,1904 Altoona, Pa City government Schools Sinking funds Private trust accounts. Apr. , June Apr. Apr. 3,1905 6,1905 3,1905 3, 1905 Pawtnoket, B. I City government Sinking funds PubUo trust funds Private trust accounts BInghamton, N. Y City government Sept. Sept. Sept. Sept. Hospital Public trust funds Mar. 31,1906 Oct. Deo. Dec. South Bend, Ind City government Library Investment funds 31,1904 31,1904 31,1904 31,1904 Deo. 31,1904 . . Private trust funds. Mobile, Ala City government Board works . Wharf and dock funds . of public Special tax; funds Sinking funds Private trust accounts Johnstown, Pa City government . Schools SinMng funds Investment funds Dubuque, Iowa City go vemment Mar. Mar. Mar. Mar. Apr. 15,1905 15,1906 16,1905 15,1905 30,1905 Apr. 30,1905 Mar. 15,1905 Apr. June June June 3, 5, 5, 6, 1905 1906 1905 1905 Library Feb. 28,1905 Feb. 1,1906 Deo. 31,1904 Waterworks May Schools 105 Springfleld, Wheeling, W. Va City government. . Schools Sinking funds Public trust funds Apr. July Apr. Apr. 30,1905 31,1904 30,1905 30,1905 McKeesport, Pa City government Schools Library improvement funds Sinking funds Bayonne, N. J City government . Library Sinking funds 109 > 1,453 1,481 1,824 1,461,085 800,076 110,785 550,224 155,552 21, 907 226 133,419 1,221,283 748,418 56,060 416,805 84,250 29,751 810,996 334,128 271,548 214, 071 572,559 24,366 294, 675 220, 736 199, 661 3,214 5,659 39,453 50,812 121,122 2,684 500 Butte, Mont City government . . Schools Public trust funds 8,000 404,800 213,541 4,104 187, 155 644, 222 277,732 265, 525 98,520 2,445 24,366 24,366 142, 408 32, 030 2,181,823 2,177,497 419 3,907 379, 168 223,805 154, 515 523,542 328,535 193,550 25 1,432 3,084,533 2,729,837 348,484 4,780 1,432 297,012 163, 424 133,588 802,912 619,131 9,677 43,512 6,830 105,952 16,500 2,410 22,750 22,750 190,095 48, 770 128 4,308 1,834 124, 085 927 9,143 1,015,757 204,845 72,678 770 4,004 1,230 117,913 170 8,080 31, 369 31, 369 39,436 37, 725 1,711 826, 184 792, 543 256, 347 1,027,164 665,073 356,235 4,526 723, 449 31,930 770, 350 669, 435 407 467 195,240 4,345 Apr. 3, June 5, 1905 1905 May 15,1905 Apr. 3, 1905 Apr. 3,1905 June 5, 1905 95, 171 160,995 181 1,330 341,987 40,879 227, 079 38,116 3,437 11,126 173,236 359, 728 184, 386 157,769 17, 573 11,930 147,641 20, 408 334,635 6,339 181, 662 2,645 141,987 2,000 246,982 6,227 7,288 51,134 110, 786 75,985 930,098 759, 229 146, 546 24, 323 102,422 28,005 19, 859 54,558 33,611 10, 669 7,072 3,597 182, 473 100,388 82,085 1,330,066 389,205 408, 38, 15, 161, 741 118 367 412 315,223 2,000 482,558 217,280 193, 072 24, 366 2,975 2,-408,353 2,394,836 8,130 3,955 1,432 379,168 171,577 206,766 825 788, 162 017, 973 22,750 1,435 43,816 1,184 113,024 7,257 3,473 "7,'s66 784, 140 773, 102 11,044 844,224 664,218 274, 150 4,526 5,260 'i6,'666 31,369 12,369 19,000 467 467 1,330 166,088 5,939 72 5,007 155,070 963, 528 379,484 408,741 950 15,367 156,405 581 2,000 200,450 3,782 37,096 159,672 96,808 32, 682 21,268 42,858 365, 342 184, 598 20,408 171,729 9,015 75 20,258 75 740 25 715 667,849 513,047 113,124 444 41, 234 78,486 76,784 225 106 1,371 588, 623 740 436,263 112,899 313 39, 148 25 715 187,387 44, 499 48,468 3,008 3,342 66,540 629 30,901 1,260,481 518,451 295,450 9,235 30,630 129, 101 155,863 121,751 280,554 49,244 67, 616 2,139 22,204 60,582 41,892 33,877 856, 241 55,454 24,848 14, 969 15, 637 1,020,123 817,302 161,515 39,960 1,346 69,835 7,830 43,023 8,982 925,717 805, 476 118, 492 403 1,346 279,066 60,376 2,191 1,118,918 425,400 209,304 3,414 223,228 40,329 1,238 350 9,157 819,370 380,795 208,066 64 210,071 94, 778 93,079 312 41 123, 518 22,778 20,000 21,427 44,448 14,855 34,571 33,225 29,689 25, 413 72, 131 75 1,346 810,163 349,611 207,113 3,414 216,025 9,705 47,820 7,604 230,937 17,427 11, 553 54, 173 54, 499 1,346 4,889 15,444 75 572, 331 419, 943 690, 651 1,330 200, 450 949, 576 451, 174 Aug. 31,1905 Public trust funds. Sinking funds 108 600 57,453 49, 453 Dec. 31,1904 30,1906 31,1904 31,1904 31,1904 31,1904 Waterworks Street SI, 000 1,468,337 575,388 998,832 537,082 106,681 355,069 31,1905 Apr. Dec. Dec. Dec. D30. Parks 107 t2, 047, 030 1,936 1,824 112,097 403 39,888 Ohio City government. Schools Library 106 190,375 81,225 7,697 t224,912 85,259 138, 655 500 794, 981 Paving funds 104 31, 1904 31, 1904 Dec. July July Deo. Schools 103 1,1904 Augusta, Ga City government Hospitals 102 30, 1904 30, 1904 30, 1904 Oct. 31,1904 Dec. 31,1904 Deo. 31,1904 Waterworks 101 30, 1904 June 30,1905 June 30,1905 . Library Poor fund Parks 100 $2,138,405 1,560,062 583,085 50O 2,934 1,824 101, 14! 500 755,379 Dec. 31,1904 Schools 97 SI, 000 1,464,303 444,430 Dec. 31,1904 Dec. 31,1904 Dec. 31,1904 industries, 6,023 SI, 912, 493 Dec. 31,1904 Schools offices, and funds.i ondfunds.i Spokane, Wash City government departments, 7,203 418,221 227,834 244 lOO 68,519 85,366 55,957 123,686 60,986 6,852 8,326 28,605 2S 917 34,571 3,996 30,575 4,276 3,000 4,000 34,000 4,276 219, 296 257, ,572 218,785 20,374 18,413 Apr. 30,1905 Apr. 30,1905 Apr. 30,1905 1,153,559 1,089,066 7,493 57,000 188,287 59, 431 380 128,496 141,585 62,636 3,773 75, 176 1,483,431 1,211,133 11, 626 260, 672 74,024 24, 665 6,137 43,322 1,221,120 1,060,980 381 169,759 188,287 135,588 5,108 47,591 800,023 518,265 341, 758 4,628 4,628 76, 118 Apr. 30,1905 940,769 588,029 351,827 913 144,250 60,004 83,368 878 791,891 523, 397 268,459 35 4,628 4,62S Aug. 31,1905 Apr. 30,1905 Exclusive of general transfers between minor ofllces and accounts. 65, 136 10,069 913 59 Table 3.—PAYMENTS, RECEIPTS, AND CASH BALANCES, BY INDEPENDENT DIVISIONS AND*FUNDS: [FoT a list ol the cities In each state arranged alphabetically and the GBOUP IV.—CITIES HAVING A POPULATION OF nmnher assigned to 30,000 TO 50,000 each, see page 1904—Continued. 37.] IN 1904— Continued. PAYMENTS. City her. CITT OB MUNICIPALITY, AND INDEPEND- Date CNt close of fiscal year. ENT DIVISI0N3 AND FUNDS. Cash on hand at dose of departments, To To the year. offices, public. Aggregate of payments, and cash on all hand at close Cash on hand at beginning of year. From ofyear.s industries, departments, From the offices, public. industries, and funds.' UO Allentown, Pa City goTemment Apr. 3,1905 June 30,1905 June 30,1905 Apr. 3,1905 Sclraols Sinking funds Private trust accounts. 111 Sioux City, Iowa City government. Apr. 1,1905 Schools Waterworks 112 Sept. 19,1904 Apr. Terre Haute, Ind City government Schools 1905 Deo. 31,1904 July July Dec. Dec. Library Sinlchig funds Puhtio trust funds Private trust accounts.. 113 1, Dec. 31,1904 31,1904 31,1904 31,1904 31,1904 Topeta, Eans Quincy, 111 City government . . Schools Library 23,789 131 3,997 17,220 2,572 177,517 103,678 31,318 251,268 156,162 69,153 1,352,609 1,003,167 334,885 9,535 15,428 1,000 3,209 11,000 953 13,052 13,052 317,962 316,778 1,184 852,504 835,857 16,647 32,793 24,480 8,313 806,659 801,659 5,000 13,052 9,718 3,334 411,271 175,065 123,695 5,665 7,513 99,333 11,650 11,650 286,212 275,720 4,348 227 74 5,213 709,133 462,435 128,043 5,892 7,587 104,546 630 255,022 244,887 334 453 11,724 8,748 600 442,387 217,548 127,709 154 1,148 96,798 30 343,224 205,295 87,190 50,625 114 1,328,259 819,719 457,577 50,625 172,906 85, 692 87,214 1,103,526 732,825 370,363 51,827 1,202 256,073 102,038 57,652 90,000 4,258 2,125 40,884 13,264 21,291 2,938 1,268 2,143 1,388,614 1,114,480 115,368 148,927 5,516 4,323 26,566 20,896 553 238 2,849 2,030 1,105,975 952,774 113,697 37,924 287 1,293 256,073 140,810 1.118 110,765 2,380 1,000 14,218 14,218 58,(^7 8,802 15,631 412 5,279 512,655 277,601 104,232 2,894 83,639 61,713 15,787 7,543 2,700 4,881 436,624 256,524 14,218 5,290 May 31,1905 May 31,1905 Feb. 28,1905 June 30,1905 June 30,1905 Feb. 28,1905 Haverhai, Uass City government . . Deo. 31,1904 Waterworks Nov. 30,1904 Sinking funds Dec. 31,1904 Dec. 31,1904 Dec. 31,1904 Investment funds.. Public trust funds. Ark City government Schools Deo. 31,1904 June 30,1904 Aug. 31,1904 Parks Dec. 31,1904 /Deo.8,31, 1904 district.. 933,208 614, 424 318,560 224 1,091,657 999,188 36,425 55,989 55 439,410 254,581 88,601 2,482 78,360 6,272 5,605 6,285 6,439 60,625 338 78,756 3,336 3,388 6,724 2,193 4,531 11,000 Jan. 20,1905 Dec. 31,1904 Sinking funds Investment funds Private trust accounts. 1,050 24,598 467 350 35,598 467 1,400 26,842 467 1,300 100 54,362 49,521 4,835 996,519 706,282 187,696 100,088 2,000 453 79,249 74,342 4,467 356 912,690 629,620 183,229 99,732 84 109 360,970 244,264 56,321 955,187 639,055 216,730 501,094 454,908 39,876 452,783 184, 107 176,854 1,310 40 24,617 62,824 6,310 65,884 630 80 90 35,768 640 35,768 720 90 35,768 263,750 224,744 604 750 2,496 35,006 150 2,458,797 1,835,228 1,774 436,846 3,826 180,550 573 1,481,211 1,338,894 479 124,231 354 16,753 500 649,577 399,367 600 244,403 1,988 3,219 Aug. 31, 1904 May 31,1905 937,577 654,501 182,861 99,768 Feb, 28,1905 Feb. 28,1905 447 Springfield, 111 Feb. 28,1905 . Parks Investment funds. Public trust funds. York, Pa City government. 4,580 2,260 320 2,000 1,310 1,270 592,907 Apr. Salem, Mass City government 1905 3, 1905 160,409 IJune Apr. Apr. Apr. Public trust funds Private trust funds Private trust accounts. 393, .521 /Apr. Sinking funds 3,1905 June Schools 7,1905 3,1905 3,1905 3, 1905 7, 38,207 40 680 90 649,577 249,312 488 1,545,470 1,361,172 Nov. 30,1904 682 Nov. 30,1904 37,074 Nov. 30,1904 1,330 Nov. 30,1904 144,789 Nov. 30,1904 423 Nov. 30, 1904 J Exclusive of general transfers between minor offices and accounts. n The same as the aggregate of oaah on hand at beginning ol year and $21,389, due to an imperteot sinkli^ tmi report. Library Sinkingfunds Investment funds Public trust funds Private trust accounts 51,827 '5i,'827' 12,786 909 lApr. 15,1905 Dec. 31,1904 Cemeteries 122 591,748 384,280 201,764 521,490 506,027 15,463 Mar. 22,1905 Apr. 30,1905 City government Schools Sinking funds Private trust accounts 121 275,755 162,115 66,429 4,425 38,772 3,741 273 940,440 458,010 323,282 13,257 28,117 117,774 HI City govermnent. Schools 891,292 546,395 268, 193 8,553 55,992 7,266 4,893 186,395 130,104 8,538 16,215 12,887 18,671 Apr. 30,1905 Sinking funds Public trust funds 120 217,023 86,451 77,622 4,477 41,974 4,872 1,627 1,126,835 588,114 331,820 29,472 40,984 136, 445 June 30,1905 Parks Improvement 669,031 367,407 201,030 100,694 Sept. 30, 1904 Sept. 30,1904 Montgomery, Ala City government Little Bock, 120,788 68,615 18,905 33,268 49,834 283,466 144,824 98,109 6,063 20,551 13,929 Mar. Library 119 789,819 436,022 219,935 133,862 $49,834 843,369 443,290 233,711 23,419 20,433 122,516 Mar. 31,1905 Private trust accounts.. 118 13,150 11,490 909 $505,053 245,032 229,889 29,567 575 1,1905 Feb. 13, 1905 Mar. 1,1905 Apr. 1,1905 Mar. 1,1905 Deo. 31,1S04 Parks St. Louis, 1,425,896 1,045,060 371,791 6,540 Mar. 31,1905 City government Schools Library East 23,789 23,789 1160,419 97,907 2,482 69,805 225 15,140 16,381 11,000 Dec. 31,1904 Davenport, Iowa 117 650,480 436, 155 190,571 4,076 14,018 1715,306 342,939 232,371 139, 196 800 146,680 86,676 18,517 41,487 643,139 349,346 201,418 92,375 S175,420 83, 572 9,127 82,368 1,505 1,000 Mar. 31,1905 June 30,1905 Library Slnldng funds Public trust funds Private trust accounts- 116 149,834 49,834 $490,052 209,533 223,244 66,830 445 1,616,563 1,160,228 404,018 6,540 15,140 18,637 12,000 City government Schools 115 and funds.i 755 8,756 328,009 96,967 695 68,212 1,484 160,578 73 4,580 2,320 2,000 260 | all receipts dunng year ^ „.,^ ^ , for all cities except Pittsburg, for ^. ,. ^^ which there is a variation of 60 Table 3.—PAYMENTS, RECEIPTS, AND CASH BALANCES, BY INDEPENDENT DIVISIONS AND FUNDS: 1904—Continued. [For a list of the cities in each state arranged alphahetioally and the GROUP IV.— CITIES HAVING A POPULATION OF number assigned to 30,000 TO 60,000 each, see page 37.] IN 1904— Continued. PAYMENTS. City Date of close num- CITT OB MDNICIPALITY, AND INDEPEND- of fiscal year. ENT DIVISIONS AND FUNDS. ber. Cash on hand To departments, To the offices, public. at close of year. Aggregate of payments, and cash on all hand at close of year.2 industries, Cash on hand From at beginning From of year. the public. 124 industries, Chester, Pa City government Schools Apr. June /Apr. \June Sinkmg funds. . Sinking fimds Public trust funds. 126 Newton, Mass City government 31,1904 31,1904 31,1904 31,1904 3, 1905 1905 3, 1905 9, 1905 9, Dec. 31,1904 Doc. 31,1904 Dec. 31,1904 . license funds Sinking funds Public trust funds . Passaic, N. J City government. Schools Library of health.. Parks Dec. Dec. Dec. Dec. 31,1904 31,1904 31,1904 31,1904 June June June June June . Dog Board Dec. Dec. Dec. Dec. 30,1905 30,1905 30,1905 30,1905 30,1905 Elmira.N.Y City government Schools Dec. 31,1904 July 31,1904 Cemetery Investment funds Public trust funds Private trust accounts. 129 Atlantic City, N. J . . . City government. Schools Library Board of health. . Sinking funds Superior, Wis City government. Schools Dec. Dec. Deo. Dec. 31,1904 31,1904 31,1904 31,1904 11,710,667 1,369,981 16, 176 138, 466 186,064 $32,909 9,344 2,223 13,665 7,687 $1,648,751 1,364,571 610 15,564 178,106 $129,007 6,066 13,443 109,237 61,233 11,904 5,606 922, 422 347,019 424,669 102,390 10, 656 7,157 684,352 263,464 417,412 136,680 72,900 900 33,723 160,834 84,578 3,476 62,780 297,263 153, 176 144,087 31,208 30,982 1,366,046 1,220,631 144, 087 428 36,945 36,863 1,030,838 1,030,602 297,263 153,176 144,087 2,462,596 2,328,891 3,643 130,062 850,659 481,760 327 326, 697 41,875 69,542 42, 138 77,942 59,807 2,464,196 2,418,230 3,970 31,737 259 860,669 374,752 27,030 374 3,382,797 2,852,789 3,970 483,789 42,249 626,434 Maiden, Mass City government- Library Sinking funds Public trust funds. Chelsea, Mass City government. 164, 192 164, 192 73,382 65,601 5,328 1,456 976 122 863,008 673,318 163,942 16,638 8,337 873 64, 837 629,413 615,035 8,632 4,785 1,059 2 168,758 23,770 625,913 29,765 14,817 490, 101 106,047 5129,007 122,317 16, 174 101 119,348 173,294 6,589 6,171 135,680 62,780 735,509 272,335 418,963 44,211 1,036,575 1,036,373 Dec. 31,1904 Aug. 31, 1904 Aug. 31,1904 , 443, 625 226 761 493,607 357,257 123,800 8,800 3,650 108, 636 107,866 466, 123 4,882 8,029 370 400 261 336 17,776 300 68,283 4,760 1,545 228 21 6,317 4,542 128,682 16,829 370 10,367 4,642 269,666 183,869 3,914 12,909 3,101 66,773 1,834,306 1,408,946 151,592 77,702 12, 139 183,928 303,662 224,519 9,278 460,306 25,768 8,728 370 4,939 67, 726 7,331 3,076 4,542 434,277 41,630 150, C60 10,208 7,060 860 102,924 770 2,353 1,332,595 1,023,931 147, 678 64,793 9,038 87, 156 232,145 12,301 232,145 31,000 79,244 8,000 10,000 103,901 1,180,603 989,614 184,723 6,266 372,321 229,369 223,826 130,697 27,086 2,658 63,384 1,776,749 1,349,070 211,809 8,924 206,346 283,857 110,363 29,905 3,790 139,799 1,120,571 1,096,193 22,963 134 1,291 372,321 143,114 158,961 6,000 65,256 67,094 64,885 25,430 14,091 543,059 23,301 13,746 450,196 438, 407 .16 69,256 21,661 6,360 2,629 1,000 3,570 5,666 420 7,784 795 2,209 1,000 86,969 34,354 51,616 664; 802 41, 197 375,084 189,718 41,197 523,605 333, SE7 189,718 12,802 12,302 27,247 26.S15 299 33 824, 488 810,897 12,874 717 22,878 22, 144 692 142 788,969 787,763 1,149 67 12,651 1,000 11,133 618 57,676 57,676 97, 192 92,546 4,646 724,305 717,793 6,512 94,396 91,563 2,833 672,233 568,664 3,679 57,676 57,676 249,623 112,406 134,677 2,440 845,104 632,136 287,968 25,000 69,620 62,614 16,906 Knoxvihe, Term City government Jan. 23,1905 373, 177 June 30,1905 Nov. 30,1904 Jan. 23,1905 Dec. 1,1904 Jan. 23,1905 83 201, 145 31,000 59,241 18,034 Newcastle, Pa City government Schools Apr. June Eockford,Ill City government. Library Public trust funds . 134 72, 158,614 16,082 7,362 Sept. 30, 1904 30,1904 July 1, 1904 Sept. 30, 1904 June Schools Hospital Sinking funds Public trust funds , Private trust accounts 133 19, 108 202 Sinkmg funds 132 S65,806 39,626 901 $1,516,855 1,208,039 450,535 Aug. 31, 1004 June 30,1904 Library 131 ofHces, and funds.i and funds.i 123 departments, 3, 1906 5,1905 South Omaha, Nebr. City government 138, 103 784,439 771,680 12,676 Dec. 31,1904 Dec. 31,1904 669,437 567,571 1,866 31,1905 Dec. 31,1904 Jacksonville, Fla City government Private trust accoimts 478,833 340,730 May Dec. 31,1904 2,209 184 452, 153 3,627 6,360 337 1,000 1,298,499 1,163,426 63,070 69, 702 2,139 69,5ti3 69,256 10,307 Schools Library 136 137 June 30,1904 July 31,1904 595,581 419,730 153,291 22,560 Nov. 30,1904 Nov. 30,1904 Nov. 30, 1904 Nov. 30,1904 1,692,756 1,658,236 32,000 1,807 713 183,516 117,671 64,000 1,845 65,262 752 64,610 1,941,534 1,776,659 160,510 3,652 713 96,969 53,882 43,077 1,061,059 1,666,932 1,407 2,007 713 183,516 65,846 116,026 1,645 680,890 660,011 73,386 55,887 1,606 1,451,602 191,059 961,023 879,090 20,662 5,288 863, 193 788, 720 54, 483 604,617 18,362 2 176 227,029 684,645 75,242 1,232,000 27,999 444 1,451,602 330, t98 444 69,000 1,061,060 1,600 3,093,416 1,620,160 94,048 61,176 1,288,089 27,999 444 1,500 10 1,000 27,999 434 500 18,694 6,341 12,353 502,741 414,893 87,848 19,508 418, 724 04,609 19,508 414,893 3,831 64,609 Fitchburg, Mass City government , Sinking funds Pubhc trust funds Private trust accounts. Galveston, Tex City government Schools Fiscal agent Sinking funds July 31,1904 Feb. 28,1905 Aug. 31,1904 Feb. 28,1905 Feb. 28,1905 Feb. 28,1905 Investment funds Public trust funds Private trust accounts 188 Aug. Feb. 28,1905 Macon, Ga City government. 31, 1904 Dee. 17,1904 429,538 354,043 54,609 54,509 Sinking funds Nov. 1,1904 75,495 1 Exclusive of general transfers between minor offices and accounts. sThe same as the aggregate of cash on hand at beginning of year and $21,d£9, due to an imperfect sinking fund report. all receipts during year for all cities ' 775,684 479,622 271,062 25,000 except Pittsburg, for which there is a variation of 61 3.—PAYMENTS, RECEIPTS, AND CASH BALANCES, %Y INDEPENDENT DIVISIONS AND FUNDS: Table [Foi a list of the GKOUP cities in each state ananged olphabeticallj and the numher assigned to each, see page IV.— CITIES HAVING A POPULATION OF 30,000 TO 60,000 1904-Contmued. 37.] IN 1904— Contmued. PAYMENTS. City num- OR MTJinClPiXITT, AND DTDEPEITO- Date of close of fiscal year. ENT DIVISIONS AND FUNDS. CITY her. Cash on hand To To the pubhc. departments, at close of year. Aggregate of payments, and cash on all hand at close Cash on hand at beginning of year. public. of year.> Industries, From From the Canton, Ohio City govemment . . Schools Deo. 31,1904 Aug. 31,1904 Dec. Dec. Dec. /Dec. \Apr. Library Waterworlcs Sinldng funds PubUo trust funds. 140 Joplln, Mo June 30,1905 June 30,1905 City govemment. Schools. Library Sinldng funds 141 31,1904 31,1904 31,1904 31,1904 10,1905 May June Auburn, N. Y City government ' 1,1905 30,1905 1,565 18,088 10,277 2,494 5,317 25,989 14,989 11,000 68,279 45,178 10,081 23 12,997 389,108 269,455 93,824 108 25,721 15,365 9,376 5,349 347,754 259,171 88,475 108 25,989 164,126 163,611 69,455 35,646 9,051 1,154,424 713,042 128,568 107,219 75,486 1,817 883,079 630,122 126,751 164,126 7,434 46 213 19,648 4,900 $336,850 107,773 73,766 562 1,866 130,039 23,707 680 15,943 July 31,1904 920,843 613,785 119,136 31,1904 30,1905 18,784 56,291 JunB 30,1905 Schools Town funds: $178,213 85,119 66,185 tl53,450 136,079 381 15,265 1,377 $856,957 474,859 159,651 60,635 159,318 640 25,081 29,947 9,088 76,500 1,338 6,082 62,369 100 1,1905 149,018 988 9,499 5,350 18,830 56,504 34 15,170 158,517 6,3;« funds' Public trust funds ' Private trust accounts ' June 30,1903 June 30,1905 June 30,1905 47,225 323 123 1,975 6,975 700 49,200 7,398 823 50 4,642 120 142 24,00! 16,2-N 603,ffl0 2,0-50 105,S1.9 1,540 5,165 3,ri;-i 14,383 8,749 4,587 1,047 488,926 381,092 100,682 1,987 6,165 143 502,445 602,187 268 Wichita, Kans City govemment Schools Public trust funds Private trust accounts. Joliet, June 1,1905 Apr. 17,1905 Nov. 30,1904 Nov. 30,1904 m Apr. 30,1905 City government Schools township high schools. Library Joliet 146 Library Electric light funds Sinking funds Public trust funds Private trust accounts. 14S 149 Chattanooga, Tenn. . City govemment Library Hospital Sinking funds 151 May 31,1905 30,1904 30,1904 30,1904 30,1904 30,1904 30,1904 Sept. 30,1904 Aug. 15,1905 June 30,1904 Sept. 30,1904 , , Sacramento, Cal City govemment . • Schools High school Publie tmst funds. Jan. Jan. Oshkosh, Wis. Cife? government . . I. Crosse, Wis City govemment Sinking funds Investment funds Private trust accounts Council Bluffs, Iowa City govemment Schools City clerk's office Parks Sinking funds Private trust accounts. 2,1905 June 30,1905 June 30,1905 , Dec. Dec. Deo. Deo. 16, 170 479,306 373,993 103,819 1,494 600 600 605,502 499,389 6,173 68,000 35,000 1,469,367 1,383,326 86,041 31,1904 31,1904 31,1904 31,1904 Mar. 31,1905 Sept. 19,1904 Mar. 31,1905 Mar. 31,1905 Mar. 31,1905 Mar. 31,1905 asn,,';.ii 5,105 49,150 221,821 189,.576 4,895 27,360 795,383 723,905 60,350 224,938 188,778 5,810 30,350 114,108 114,108 46,486 21,578 24,908 1,629,961 1,619,012 110,949 39,954 17,406 22,548 1,475,899 1,475,475 424 777,479 534,448 166,792 51,561 34,678 1,439 110,369 70,658 8,630 14,442 16,633 889,287 605,106 166,663 66,217 61,311 79,723 57,646 5,663 14,486 1,928 808,125 546,021 160,990 51,731 1,104,344 1,058,659 192 376,298 197,451 20 45,540 131,000 2,287 60,116 18,082 23 4,748 36,198 1,016 1,640,758 1,274,192 235 50,288 212,593 3,303 147 55,074 46,987 27 3,421 3,639 1,000 413,238 371,738 17,010 19,864 4,626 16,250 16,250 36,851 2,029 32,990 21,112 18,777 1,832 466,339 390,017 50,000 19,864 6,458 716,919 562,140 160,481 3,960 576 676 275,426 238,870 33,698 2,473 385 992,921 791,686 194,179 6,423 733 270,873 255,471 12,522 2,773 107 3,000 52,142 42,629 9,513 476,772 464,164 12,608 30,341 29,793 548 262,869 180,581 61,605 19,455 1,228 862,822 771,202 61,606 19,465 10,560 209,526 161,474 30,688 16,421 943 619,844 89,179 67,280 12,597 429 2,089 648,096 383,398 165,671 29,643 9,641 23,168 86,675 99,217 63,553 13,691 232 496,392 277,945 151,980 29,411 9,054 46,395 1,225 214 2,1905 Sept. 30, 1904 Sept. 30,1904 Public trust funds. 150 June 30,1905 June 30,1905 Nov. Nov. Nov. Nov. Nov. Nov. Taunton, Mass City govenpncnt 147 31,1905 30il905 3l,ia05 31,1903 Apr. 17,1905 WoonaockBt, E. I City govenraient Sinifigfunds 145 June Mar. June Mar. Mar. Eacine, Wis City govemment Library Sinking funds 114 Doc. ,31,1904 Dec. 31,1904 Doc. 31,1904 421,630 421,635 566,601 557,169 "3,066' 33,452 33,452 9,332 506,430 315,531 153,074 482 7,552 52,487 587 28,732 '23,'i68 29,791 6,784 11,0(;8 1,139 1,196 23,168 8,673 9,044 9,786 25,941 June 616 34 6,647 125, 177 Board of charities * Charities and police Poorhouse and orphan asylum Waterworks Cemetery commission Southern Central Eailroad bond Oct. Contingent audit $154,200 17,059 $1,189,370 677,037 225,836 67,282 174,573 126,554 $699,070 334,185 152,070 67,282 43,972 100,981 294,840 209,288 72,743 85 12,724 industries, and f unds.i and f unds.i 139 departments, 431,371 12,060 534 9,617 28,002 600 68,000 33,000 5,000 30,000 62 Table 4.—PRINCIPAL PAYMENTS AND RECEIPTS, WITH ACCOMPANYING TEMPORARY PAYMENTS AND RECEIPTS: [For a list ol the cities in each state arranged alphabetically and the number assigned to each, see page 37.] 1904. 63 Table 4.—PRINCIPAL PAYMENTS AND RECEIPTS, WITH ACCOMPANYING TEMPORARY PAYMENTS AND RECEIPTS: 1904— Continued. IFor a Uat of the V. GROUP cities in eaoii state III.-CITIES arranged alpliabetically and the number assigned to each, see page HAVING A POPULATION OF 50,000 TO 37.] 100,OOD_IN 1904^Continued. SPECIFIED TEMPOEAET PAYMENTS AND KECEIPTS. City Bum- CITY OK MTTNICIPALITY. Ijar. Total.i For expenses.' For deFor outlays.' crease of indebted- From loans Total.' From revenues.' increasing indebted- Receipts Refund Refund payments. receipts.' ness.* Y Troy, N. Oaldand, Cal Mass Lawrence, Mass SomervLlle, Mass Savannah, Ga Hobolsen, N. J Peoria, 111 Duluth, Minn E vansviUe, Ind Utica, N. y Manchester, N. H. . San Antonio, Tex. . Elizabeth, N.J Yonlcers, N. Y . . Lake City, Utah Kansas City, Elans. Erie, Pa Wilfeesbarre, Pa NorloUc, Va Charleston, S. C Schenectady, N. Y . Houston, Tex 84 1,136,366 1,355,257 928, 569 1, 165, 413 684,267 932,270 294,300 119,320 171,276 232,204 69,079 794,458 1, 154, 697 812, 562 738,039 1,165,256 589,343 809,611 664,337 230,521 328, 351 197,061 345,086 130,986 742,213 724,977 576 95S, 549 1,248,357 643, 365 577, 361 1,221,366 604, 126 921, 468 98,868 94,691 453,220 294,423 314,371 1,124,992 840, 749 491,942 1,310,186 684,311 666,029 642,363 435,771 941,833 651,531 343, 185 298,380 21,026 368,363 27,780 1,216,161 1,120,674 1,324,980 1,094,016 888,451 605,883 777, 364 620,311 910, 937 565,076 610,278 343,310 798, 069 183, 079 323, 375 [1,483,027 1, 674, Waterbury, Conn Salt 1,073,603 2,156,559 $1,091,624 1,226,577 899,865 1,366,062 1,019,193 974, 660 1, 493, 607 . Springfield, $1,374,956 1,463,985 1,649,557 1,160,518 1,395,175 980,927 991, 349 Lyim, Mass Des Moines, Iowa . New Bedlord, Mass Harrisburg, Pa Portland, Me Youngstown, Ohio.. GROUP Tex Dallas, IV.— CITIES $223,035 234,842 683, 162 Akron, Ohio 432,245 830,005 571,862 $291,699 169, 709 419,826 350,149 312,885 Saginaw, Mich. . Brockton, Mass. Lincoln, Nebr. . Covington, Ky.. Lancaster, Fa... 1,025,024 1,056,305 564,201 657, 310 658, 364 551,095 720,635 408, 410 600,663 340, 127 473,929 336,070 155,056 132,868 312,227 1,450,961 726, 489 664,209 893, 686 639,734 784,751 617,892 358, 165 739, 677 517,868^ 672,210 207, 597 196,044 164,009 118,723 Augusta, Ga lor South Bend, Ind. 102 Mobile, Ala 103 Johnstown, Pa. . 104 Dubuque, lowa... 534,010 662,840 670, 122 466,642 414,582 395,600 404,052 293,763 387, 558 119,428 257,240 266,070 47,368 46,605 105 106 107 108 109 Springfleld, Ohio. Wheeling, W. Va. McKeesport, Pa.. Bayonne, N. J 710,344 803,730 659,791 866, 626 817,913 460,408 692,615 448,963 595, 147 688,859 249,936 111,115 210,828 237,879 129,054 110 Allentown, Pa Sioux City, Iowa. Terre Haute, Ind.. Topeka, Kans Davenport, Iowa.. 441, 441 603,600 605, 177 1,364,082 315,571 430,201 446, 662 493,077 440,636 125,870 lis, 458 70,655 861,005 245,903 520,807 384,886 827,290 683,290 395,886 375,322 285,095 499,931 626, 197 311,214 145, 485 55,739 327,369 57,093 84,672 Spokane, Wash Birmingham, Ala... Altoona, Pa Pawtucket, R. I Binghamton, N. Y. 100, 111 112 113 114 115 116 117 118 119 Butte, Mont Montgomery, Ala. Qutncy, East 111 St; Louis, Haverhill, m. Mass Little Rook, Ark.., 361, 281 112,629 68,486 64, 456 1,772,677 1,012,231 1,407,948 952,343 839,072 1,722,131 1,012,231 1, 407, 948 962, 343 838,027 8,054 981,311 1, 454, 828 808,427 1,064,976 862, 899 843, 722 770,005 230 1,024,443 1,238,099 1, 687, 12,618 115,778 $83,201 8,954 735 23,879 842,291 33,600 30,000 TO 50,000 44,052 437,332 626, 573 626, 573 641,992 1,265,171 787,614 641,992 498, 423 690, 708 789, 669 400, 448 997,228 724, 178 393,926 414,714 400, 448 688,304 704, 370 328, 452. 964 318 8,796 860 14,260 84 273 85 16, 352 95 449 2,633 IN 1904. 48,248 197, 772 262, 792 1, 197, 639,289 736, 810 693,997 935,279 729, 696 1,060 76,912 302,653 243, 476 646,230 807,598 699,648 935,279 750,250 2,853 6,130 686 3,270 50 15 227 50 214 3,680 2,015 662 200 764, 416 911,754 617,814 608,409 463, 193 539,803 638,236 505,862 361,753 473,726 284 13,192 303 1,066,969 1, 155, 230 617, 814 608,409 715,985 842,519 361,753 473,726 1,007 381 1,081 5,812 807 244,991 255, 384 113,073 70, 650 "27i,'839' $119, 337 626, 151 $1,990 598 290 399 716 302 193 111 2,601 2,010 $908, 327 1,174,834 797,083 1,261,102 670, 786 426 722, 136 480,243 916,964 626, 151 40 301 1,685 140 314 628 316 236 4 $1,027,664 1,174,834 797,083 1,309,350 868,668 440,913 54,841 87,860 63,438 320,864 56,983 824,317 778,233 992, 839 1,041,967 842, 682 564, 061 727, 170 10, 150 22, 479 118,987 987,752 835,992 481,366 960, 517 842,291 1,578,406 948,949 537,009 1,131,358 3,143 1,045 82,779 17,769 967, 460 1,238,699 1,232, .356 666 50,646 780,284 770,005 1,366,366 1,069,308 1,033,617 1,105,912 1,041,967 919,694 34,545 '"6," $4, 155 $2,690 323, 489 939,706 1,437,069 808,427 945,989 987,762 906,642 481, 365 HAVING A POPULATION OF $625, 460 942, 627 Tacoma, Wash... $1,273,531 1,400,989 1, 482, 129 1,610,371 2,092,822 53,035 sales of real property." $1,273,531 1,460,989 1,484,819 1,833,860 3,032,528 307, 441 $917, 159 1,195,537 861,025 1, 180, 154 884,748 Holyoke, Mass Fort Wayne, Ind. $60,297 2,566 from 226,813 56,766 214, 394 24,268 88,934 336,667 61 195 64 Table 4.—PRINCIPAL PAYMENTS AND RECEIPTS, WITH ACCOMPANYING TEMPORARY PAYMENTS AND RECEIPTS: 1904— Continued. [For a list of the cities in eadi state airaoged alphabetically and GROUP IV.—CITIES HAVING A POPULATION OF City number. tlie number assigned to 30,000 TO 50,000 eacli, see page IN 1904—Continued. 37.] 66 PAYMENTS' FOR GENERAL AND Table 6 [Tor a the cities in eaoli state arranged alphabeticaily CLASSIFIED BY EEVENITES FKOM [CLASSIFIED BY CHABACTEB. WHICH Payments to list of CLASSIFIED BY DEFABTMENTS, OFFICES, AND ACCOUNTS. PAID. I.— General government. public. Total general CUT OB MUNICIPALITY. and Aggregate. municipal service Service transfer expenses. Total. From special miscelpayments. For salaries For laneous and wages. objects. From other revenues. All other. Total. Salaries and wages. Miscella- neous. Grand $326,392,015 205,690,722 129, 190, 392 54, 403, 639 33,130,817 23,001,659 16,021,438 39,198,436 27,099,218 GEOUP New York, N.Y... I.— CITIES $87,456,936 22,796,497 20,836,529 10, 856, 458 18,371,722 $87, 352, 835 22, 416, 192 20, 833, 407 Baltimore, Md Cleveland, Ohio . . Buflalo, N. San if rancisco, Cal Pittsburg, Pa 6,884,263 5,698,215 5,449,740 6,299,388 5,356,319 6,855,299 5,694,519 5, 360, 334 6,297,948 5,351,859 Cincinnati, Ohio. Detroit, Mich 6,334,174 4,054,680 3, 717, 867 3,460,586 6,333,437 4,054,680 3,669,201 3,460,586 Cliicago, 111 Philadelphia, Pa. St. Louis, Mo .. Boston, Mass Y . Milwaukee, Wis . . New $201,344,305 $126,047,709 $328, 106, 760 206,573,364 64,617,659 39,485,362 27, 430, 475 total. Group I... Group II.. Group III. Group IV.. Orleans, La. 10,806,740 18,203,685 76,500,330 21, 272, 822 16,196,777 11,077,780 $1,714,745 $569,981 $327,536,779 $29,070,644 882,642 213,920 286,926 331,257 209, 471 206, 363, 893 20, 303, 410 70,679 54,546,880 39,279,912 27,346,094 3,ff54,774 HAVING A POPULATION OF $56,247,114 15,730,992 11,260,445 6,930,765 10,437,162 206, 450 84,381 300,000 OB OVER IN 2,905,449 1,907,011 1904. Service transfers. $21,241,324 $7,719,618 $109,702 14,556,090 3,089,991 2,137,894 1,457,349 5,658,614 859, 160 759, 163 442,681 88,706 5,623 8,392 6,981 67 MUNICIPAL SEEVICE EXPENSES: amd the number assigned 1904, to>each, see pageS7.] CLASSIFiEa) BT DBPitRTMENTB, OITICEB, AND ACOOOTITS—OontlQued. 68 Table [For a GROUP III.— CITIES HAVING A POPULATION OP 50,000 TO 100,000 5.—PAYMENTS FOR GENERAL AND list ol > the cities in eaoli state arranged aiphabctically IN 1904— Continued. 69 MUNICIPAL SERVICE EXPENSES: and the numbei assigned to each, see page 1904-ContiBued. 37.] GEOUP HI.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1904^Continued. CLASaiFIKD BY DEPAETMENTS, OFFICES, AND ACCOUNTS—Continued. 7U Table [For a GROUP IV.— CITIES HAVING A POPULATION OF 30,033 50,000 list of the cities in eacli state arranged alphabetically IN 1904— Continued. CLASSIFIED BY REVENTJES FROM CLASSIFIED BY CHARACTEK. Payments to TO 5.—PAYTMENTSi FOR GENERAL AND WHICH CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCODNTS. PAID. I.— General government. public. Total genCity nam- eral CITT OR MUNICIPALITY. and Aggregate. municipal bei. From service Service transfer expenses. Total. For salaries For miscel- payments, laneous and wages. objects.' special assess- From other revenues. ments. All other. Total. Salaries and wages. Miscella^ neous. 120 121 122 123 124 $160, 418 293,609 486,265 632,267 275,592 $464,877 293,509 485,075 627, 198 275,592 $304, 459 138,702 Salem, Mass . . Maiden, Mass . Chester Pa 154,807 207,924 221, 648 129,422 Springfield, 111. $465, 197 York, Pa 277, 151 306,550 146, 170 125 126 127 128 129 Chelsea, Mass Newton, Mass 487,998 932,909 479,266 927,506 259,910 Passaic, N. J 344, 331 344, 331 Elmira, N. Atlantic City, N.J. 343,588 631, 768 343,588 631,768 186,598 194,231 327, 669 219. 464, 167, 149. g04, 130 131 132 133 134 Superior, Wis Knoxviile, Tenn.. 345,067 308, 765 306,053 282,667 325, 493 344,915 308, 765 306,053 282,153 267,817 264,086 151,603 163, 465 180,443 160, 610 80,829 167, 162 143,588 101, 710 107,207 331,928 447,562 348,795 239,022 336,200 331,928 447,652 348,796 239,022 335,200 171, 473 Y Newcastle, Pa Rockford, HI Jacksonville, Fla. 135 136 137 138 139 South Omaha, Nebr. 140 Joplin, 141 Auburn, N. Y.. Wiciiita, Kans. 142 143 Fitchburg, Galveston, Mass Tex Macon, Ga Canton, Ohio Racine, Mo , Wis 145 146 147 Woonsocket, R. I. JoUet, lU Taunton, Mass Chattanooga, Tenn 148 149 160 La 151 Council Blufla, 144 417,282 303,868 294, 100 347,514 374, 637 402,882 , . Sacramento, Cal Oshiosh, Wis Crosse, 449, 326 260,905 250,831 267, 417 Wis Iowa . 1 473, 196 165,419 247, 198 356 311 63, 346 171,213 143,285 118,682 322, 588 373, 198 165,564 247,620 240,989 175, 413 167,024 125, 678 149, 406 146,521 468 449, 326 260,905 260, 796 267, 417 302, 155, 174, 163, 404 474 706 3,016 908 19,281 1,767 14,357 24,926 1,439 12, 487 6,000 Including certain erroneous payments subsequently corrected 31,054 18, 173 16,828 16,947 26,063 28,848 14,537 14,354 14,941 21,961 2,206 3,635 2,474 1,963 4,102 331,928 444,536 348,795 239,022 335,200 24,244 18,625 26,856 17,827 24,773 21,261 15, 736 21,802 16,611 17,796 2,983 2,889 5,054 2,316 6,977 13,309 37,020 17, 439 16, 234 9,297 416,615 303,868 279,743 12,809 13, 182 4,012 9,630 4,630 3,052 20,938 20,872 25,240 13,366 16,741 17,601 19, 109 10,700 4,833 3,271 6,708 2,666 449, 326 414 67, 676 146,868 105,601 76, 322 113,712 390,395 320,934 20,212 45,162 20,868 21,695 36,627 347,514 374,637 402,882 326,934 8,534 2,867 166,509 354 300 638 329 107,219 226,788 160,583 175,618 29,737 66,400 30,761 26,383 171, 473 8,732 5,403 200, 119, 106, 123, 170, 565 398,001 303, 868 294, 100 479, 464 930,042 344, 331 343,588 631,768 306,053 282,567 325,493 $2,978 8,316 733 357 109 229,495 132,384 211,871 $16,234 10,803 24, 627 21, 648 14, 101 345, 067 308, 765 190 907 by refund fers; $5, 499 $21,733 18,907 29,074 27,559 20, 706 39,953 20,003 25,039 13,393 27,458 16,789 17,602 11,826 12,495 3,214 7,437 1,667 $465, 197 $320 Service trans- 293,509 482,287 623,951 275,592 266,297 249,924 267,417 receipts reported in Table 4. 27, 390 8,104 4,447 5,838 6,605 $73 9,526 20, 149 23,222 364 423 71 lOTNICIPAL SERVICE EXPENSES: 1904—Continued, and the number assigned to each, see page 37.] GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1904— Continued. CLASSIFIED BY DEPARTMEKTS, OFFICES, AND ACCOUNTS— Continued. 72 Table [For a CLASSIFIED BY DBPAETMENTS, OFFICES, 5.—PAYMENTS' FOK GENERAL AND list ol the cities in eadi state arranged alphabetically AUB ACCOTmTS— continued. I.— General government— Continued. Finance offices Law offices. and accounts— Continued. Statistical offices CITY OE MUNICIPAMTT. Collection ol taxes. Salaries and wages. All Grand Group I... Group II. Group III. Group IV.. total. other. Other finance and accounts. Salaries and wages. All other. City attorney. Salaries and wages. All other. Miaoellaneous executive offices. Other attorneys. Salaries and wages. Salaries AH other. and wages. Salaries All other. and All other. wages. $1,448,855 $471,619 $392,450 $417,555 $1,360,595 $491,734 $770,921 5324,730 $126,993 $31,874 $637,376 $325,098 994, 154 400, 615 23, 471 305,757 55,946 14,797 15,950 318, 302 787,936 249,713 181,788 141,158 317,535 78,093 68,254 37,852 656, 454 300, 884 38,080 44,237 32,150 16,783 3,242 3,821 90,993 15,509 15,221 5,270 15,533 8,857 6,358 2,126 463,685 71,890 70,592 31,209 222,147 35,428 64,708 12,816 172,361 166,376 125,964 29,185 18,448 GROUP 1 and accounts. offices I.— CITIES 28,996 42,103 28, 154 HAVING A POPULATION OF 300,000 OR OVER IN 1904. 73 MUNICIPAL SERVICE EXPENSES: and tlio number assigned to 1904^Continued. each, see page 37.] CI.ASSiriED I.— General government BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. —Continued. II.— Protection ol life and property. Courts. Elections. Municipal buildings. Police department. Aggregate. Other. Municipal. All other.s Salaries and wages. Salaries AH other. and wages. Salaries All otter. and wages. All other. Pensions Salaries and All other, Total. wages. and wages. Miscella- neous. 82,060,100 $1,130,508 1,549,991 266,802 167,569 75,738 808,557 149,942 115,740 56,269 $1,560,764 $1,573,628 1,173,056 161,130 125,638 100,940 927,881 221,995 221,505 202,247 $1,386,011 $201,869 951,119 210,963 160,674 73,255 GROUP $597,954 280,083 168,540 95,699 101,353 64,591 26,470 22,075 76,913 7,958 18,562 52,482 28,177 9,134 $4,126,401 $1,638,489 138,663 3,820,202 37,448 262,320 29,625 19,039 14,254 6,719 I.— CITIES 1,533,492 77,426 25,175 2,396 Salaries and All other. and wages. gratui- Salaries Service trans- ties. lers. $78,445,056 51,860,100 12,381,018 8,296,678 5,907,260 117,377 65,099 139,146 94,231 $37,334,204 $2,103,198 $2,741,222 $64,402,977 $13,566,226 $415,853 43,290,678 10,083,098 6,595,315 4,493,886 HAVING A POPULATION OF 300,000 8,462,045 2,232,821 1,562,217 1,319,143 OR OVER IN 1904. ' 26,186,493 1,898,163 166,724 5,338,705 29,208 3,532,661 10,103 2,276,345 74 Table [For a GEOUP III.— CITIES HAVINO A POPULATION OF 50,000 TO 100,000 5.—PAYMENTS ^ FOR GENERAL AND list ol the oitiea in each state arranged alphabetioaly IN 1904— Continued. 75 MUNICIPAL SERVICE EXPENSES; 1904—Continued, and -Qie oumbei assigned to eacli, see page GROUP 37.] III.—CITIES HAVING X POPULATION OF CLASSIFIED BY DEPARTMENTS, OFITCES, 50,000 TO 100,000 IN 1904— Continoed. AMD ACCOUNTS—Continued. 76 Table [For a GROUP IV.— CITIES HAVING A POPULATION OF 30,000 TO 50,000 S.—PAYMENTS FOR GENERAL AND list of • the cities in each state arranged alphabetically IN 1904— Continued. 77 MUNICIPAL SERVICE EXPENSES: and the numbei assigned to each, see 1904--Continued. page S7.]' GEOTJP IV.-CITIES HAVING A POPULATION OF 30,000 TO 80,000 IN CLASSIFIED BY DEPAKTMENTS, OffPICES, AND ACCOUNTS—Continued. 1904-ContInued. 78 Table [For a CLASSIFIED BY DEPAETMENTS, OFFICES, II. Mihtla and CITY OR MUNICIPALITY. Salaries All other. and wages, $238,873 $313,896 $22,717,798 226, 127 200, 579 9,067 3,388 1,301 84,355 17,398 11,663 13,456,013 4,308,871 2,867,689 2,096,325 and Grand Group I Group II Group III Group IV total Salaries list ol the cities in each state arranged alphabetically AND ACCOUNTS—Continued. —Protection of Kfe and property— Continued. Department of inspection. Fire department. armories. 6.—PAYMENTS > FOR GENERAL AND Pensions AU Salaries AU other. and wages. other. $1,239,853 $1,536,187 $5,159,314 $2,207,158 2,646,404 1,019,858 887,411 1,744,992 262,470 122,219 77,477 and Water. gratuities. 1,056,026 124,488 38,206 22, 133 259,695 372,669 370, 802 532,031 605, 641 Founds. Salaries Miscellaneous. and All other. and wages. 'All other $254,266 $75,064 $45,312 $1,889,880 $589,832 213,946 24,514 10,242 5,564 21,045 22,197 16, 836 14,988 23,134 12,493 6,382 4,303 1,658,008 141, 798 62,622 27,462 481,789 54,992 36,620 16,431 , Salaries 79 MUNICIPAL SERVICE EXPENSES: 1904—Continued, aitd'the i^mbei assigned to each, see page 37.] CLASSIFIED BY DEPAETMKNT3, OFFICES, AND ACCOUNTS—Continued. 80 Table [For a GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100.000 5.—PAYMENTS FOR GENERAL AND list of > the cities In each state arranged alphabetically IN 1904—Continued. 81 MUNICIPAL SERVICE EXPENSES: 1904—Continued. and the number assigned to each, see page GROUP , 37.] III.— CITIES HAVING A POPULATION OF CLASSIFIED BY DEPARTMENTS, OFFICES, AND 50,000 TO 100,000 IN 1904— Continued. ACCOUNTS—Continued. 82 Table [For a GROUP lY.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 5.—PAYMENTS' FOE GENERAL AND list ol the cities in each state arranged alphabetically IN 1904-Continuoa. .83 .MUNICIPAL SEKyjCE EXPENSES: mid .Renumber assigned to lS04r-.£l«ntinued. each, see page.37J GROUP IV.— CITIES HAVING A PGPULATION OF 30,900 TO 50,8810 IN 1904— GontiQued. CLASSH'IED BT TJEPAETirENTS, OITICES, AND ACCOUNTS— OOntinaefl. III.— Henlth conservation and sanitirtion. Sanitation. Health conservation. Sewers and sewage disposal. Aggregate. City numHealth department. 'Quarantine and pesthouses. Morgues. Supervision and engineering. 3 Miscellaneous general expenses. ber. All other. Total. and wages. Salaries Salaries Salaries UisoeUaneous. Service AU and wages. other. and All other. 123,652 13,539 25,850 23,226 3,615 S3, 073 $2,818 18,788 5,767 15,470 5,732 600 1,990 3,958 1,020 1,798 647 1,248 34,107 12,276 44,175 20,456 46,031 12,642 1,708 32,678 3,003 5,628 3,011 3,161 5,346 5,229 1,261 1,900 lOO 1,982 6,242 2,760 1,214 1,926 678 401 793 78,212 21,133 27,019 11,279 18,041 45,399 10; 936 45,534 15,776 15)073 •6,390 il,104 S8,428 5,357 11,946 4,889 6,931 15,387 tl,375 1,584 720 1,651 9,962 1,500 4,059 8,603 4,230 4,208 409 1,235 937 1,167 21,6^ 475 5,921 6,377 7,024 4,070 4,862 34,400 13,156 7,703 2,591 16,497 8,000 6,786 2,271 15,668 6,166 917 442 3y078 1,220 600 40 757 420 43 13,279 30,662 15,809 28,145 6,549 24,376 9,824 6,214 6,286 2,834 18,321 543 2,310 2,912 1,500 4,483 713 879 31,006 5,142 8,349 6,068 12,664 1,220 1,006 1,685 2,666 23,166 41,357 18,901 25,719 2,191 17,245 34,980 11,877 43,570 6,362 9,390 7,753 -12,944 and AU other. Salaries, AU Salaries otiiei. and wages. All other. 14,925 $1,972 1,340 687 1,418 353 10,061 1,029 122 123 124 SI, 196 2,240 4,545 1,150 1,131 11,109 19,811 2,942 502 125 126 127 128 129 130 131 132 133 134 and transfers. S26,72S 32,327 31,617 38,696 9,347 •90,206 18,555 12,644 Salaries 2,236 516 3S 2,960 400 900 610 sExcluding, for some cities, 963 228 400 5 6,808 405 1,177 621 SO S300 4,459 1,161 9 1,066 269 10,464 1,304 14 1,709 1,52Q 97 2,221 390 1,004 8,467 2,094 892 3,383 1,636 2/618 4,417 3,070 768 143 3,139 leo 1,165 1,703 3,416 1,100 66 .276 763 2,967 2,149 "'507 451 1,419 1,042 1,972 1,745 40 120 .121 •5,724 2,000 3,619 1,273 2,741 1,188 1,653 176 3,819 1,845 581 135 136 137 138 139 140 141 142 143 6,006 349 3,062 2,350 6,544 237 901 1,250 186 454 576 6,804 144 146 146 147 974 117 11,582 1,139 1,096 2,299 9,156 676 314 1,260 148 149 160 161 951 ""95 costs of supervision 237 and engineering, included with highways. 84 Table [For a CLASSIFIED BY DEPABTMENTS, OFFICES, AND 5.—PAYMENTS' FOR GENERAL AJfD list ol the cities in each state arranged alphabetically ACCOUNTS— Continued. IV.— Highways. III.— Health conservation and sanitation— Continued. Sanitation— Continued. General adminis- Aggregate. tration. 2 CITY OK MTJNICIPALITT. Street cleaning. Eeluse disposal. Miscellaneous. All other. Salaries and wages. All other. Salaries and wages. An other. Salaries and wages. Salaries All other. Total. and Miscella- neous. Grand SS,978,669 Group I Group II Group III Group IV $4,302,336 0,351,872 1,150,984 931,347 614,386 total 3,674,0S9 394,991 174,072 59,184 GROUP New York, N.Y.. Chicago, 111 Philadelphia, Pa.. St. Louis, Mo Boston, Mass Baltimore, Md Cleveland. Ohio. Buffalo, . N.Y San Francisco, Cal Pittsburg, Pa Cincinnati, Ohio... Detroit, Mich Milwaukee, Wis New Orleans, La. . . - I.— CITIES $3,643,574 269,339 $2,147,254 6,117 24, 120 988,7;;9 1.53,133 680,360 431,151 210,430 154,111 11,818 188,005 259,760 202,909 192,136 110,639 73,630 93,293 $2,742, S.-iO 42,854,845 1,683,800 340,903 488.620 224,024 1,7.52,423 549,448 372,573 190,398 $85,523 16,254 $36, 513, .517 66,374 4; 100 3,806 11,243 2.137 111 1,162 2,844 18,743,815 7,873,281 5,707,033 4,189,388 HAVING A POPULATION OF 300,000 Service trans- $838,005 10,485,158 4,746,521 3,411,002 2,377,272 312,143 69,968 66,472 190,422 OR OVER IN 1904. All other. fers. $14,855,659 $21,019,953 7,946,614 3,056,792 2,230,559 1,621,694 and wages. $2,823,639 $278,336 1,000,288 008,292 656,526 368,533 103,702 72,078 63,263 39,293 85 MDNICIPAL SEETTCE EXPENSES: and thenumBer assigned to each, see page ig04-Coiitmued. 37.J CIASBIFIED BY DEPABTMENTS, OITICES, ABII ACCOTJNTS—continued. 86 'Table 5.—PAYMENTS i FOR [For a GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 list oJ GENERAL AND the cities in each state arranged alphabetically IN 1904— Continued. 87 MUNICIPAL SERVICE EXPENSES: 1904—Continued, and the njunbei assigned to each, see page GROUP 37.] III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1904-Continued. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. 88 Table [For a GEOTXP IV.— CITIES HAVING A POPULATION OF 30,000 TO 50,000 5.—PAYMENTS ^ FOR GENERAL ANB list of the cities In each state arranged alphabetically IN 1904— Continued. 89 MUNICIPAL SERVICE EXPENSES: 1S04—Continued, and the number assigned to each, see page GROUP 37.] IV.— CITIES HAVING A POPULATION OF CLASSIFIED BY DEPARTMENTS, OFFICES, AND 30,000 TO 50,000 IN 1904— Continued. ACCOUNTS—Continued. w 5.—PAYMENTS ^ FOR GENERAL AND Table [For a list of the cities in eadi state arranged alplabetioaBy OLASSIITED BT BEPiETMENTS, OFFICES, AND ACCOUNTS— Continued. ^.—Charities and corrections. IV.—Highways— Continued. Street sprinlding. General adminiB- Aggregate. Miscellaneous. tration. CITY OK IIUKICIPAUTY. All other. Payments Salaries and wages. All other. Salaries and wages. All other. Salaries Total. and wages. PaymentE to private to other associar tions and civil di- Salaries and viduals. Grand Group I Group II Group III Group IV total, , S820, 868 $824, 417 S338, 601 $328,065 241,037 353, 947 123, 333 207, 354 250, 171 298,902 18,132 7,721 13,846 223, 131 102, 551 180,283 120, 009 GROUP 1 I.— CITIES 34, 859 60,868 9,207 $4, 094, 308 $1, 424, 776 9S5 3,000,886 1,814,447 998, 920 2,995,194 049, 708 293, 838 156, 608 661,421 461,297 221, 641 90,417 HAVING A POPULATION OF neous. visions. $19,116,208 13, 301, indi- Mjiscella- 300,000 $4,413,491 $9, 027, 373 3, 526, 437, 314, 136, 610 044 811 136 OR OVER IN 6,001,096 1,451,614 «59, 498 614, 666 1904. Service trans- All other. wages. lers. «156,260 118, 135 11,223 24, 659 2,243 $329,296 $1,^41,100 178, 931 82, 371 42,254 25, 740 1,314,639 9,071 13,750 3,649 91 MONICEPAL SERVICE EXPENSES: 1904r-CQatinued. and the inunbei assigned to each, see page 37.] CLASSIFIED BY DEPARTMENTS, OFUCES, AND ACCOUNTS— Continued. 92 Table [For a GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 5.—PAYMENTS i FOR GENERAL AND list of the cities in eaeli state arranged alphabetically IN 1904—Continued. 93 MUNICIPAL SERVICE EXPENSES: 1904—Continued, and the ntiiuliei assigned to each, see page GEOUP 37.] III.-CITIES HAVING A POPULATION OP CLASSIFIED BY DEPAKTMENTS, OFFICES, AND 50,000 TO 100,000 IN ACCOUNTS— Continued. 1904-Continued. 94 Table [For a GEOtiP IV.— CITIES HiVING A POPULATION OF 30,000 TO 50,000 5.—PAYMENTS' TOR GENERAL AND list ol tlie cities in eacli state arranged alphabetically IN 1904— Continued. 95 MUNICIPAL SERVICE EXPENSES: 1904—Continued. and the number assigned to each, see page GROUP , 37.] IV.— CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1904— Continued. 96 Table [For a CLASSIFIED BY DEPABTMBNTS, OFFICES, AND 6.—PAYMENTS FOR GENERAL > list ot tlie cities in eacli state arranged alpliatetically ACCOUNTS—Continued. v.— Charities and corrections— Continued. Miscellaneous CITY OR MUNICIPALITY. OJ Salaries ajid wages. Grand Group I Group II Group III. Group IV., . . . total tions. Of other 01 private civil Salaries and wages. All Prisons and reformatories. Of city. AU otlier.2 Insane in institu- Hospitals. cliarities. otlier. divisions. associations. Salaries and city. Of other All other.' civil Salaries and wages. AU other. divisions. Of private associa^ tions. $110,787 $964,748 $1,252,344 $1,929,492 $59,988 $1,679,545 $131,337 $986,714 $1, 168, 348 $1,604,867 $156,641 $149,068 82,351 7,727 15,884 4,825 465,658 96,213 240,056 162,821 947,022 1,214,483 517,521 89,032 108,456 15, 413 1,088,534 260,078 221,076 109,857 131,337 688,706 295,979 81,987 20,042 958, 187 160, 435 1,326,470 212, 404 40,826 25, 167 76,023 64,850 143, 488 212, 126 44,392 48,804 21,413 15,939 7,223 24,261 25,475 8,372 580' 97 AND MUNICIPAL SERVICE EXPENSES: 1904—Continued. and the number assigned to each, see page ' 37.] CLASSIFIED BT DEPAKTMENTS, OFFICES, AND ACCOUNTS— continued. 98 Table [For a GROUP III.— CITIES HAVING A POPULATION OP 50,000 TO 100,000 list o£ 5.—PAYMENTS' FOE GENEKAIf the cities in each state arranged alphabetically IN 1904— Continued. 99 AND and M.UNICIPAL SERVICE EXPENSES: ISO^-Continued. t]ie numbei assigned to each, see page 37.] GROUP ni.-CITIES HAVING A. POPULATION OF 50,000 TO 100.000 IN CLASSIFIED BY DEPAETMENTS, OFEICES, AOT) ACCOUNTS—continued. 1904-Continued. 100 Table [For a GROUP IV.— CITIES HAVING A POPULATION OF 30,000 TO 50,000 list of S.—PAYMENTS FOR GENERAL ^ the cities in each state arranged alphabetically IN 1904— Continued. 101 AND MDNICIPAL SEEVICE EXPENSES: and the numbei assigned to each, see page GROUP 1904— Continued. , 37.] IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN CLASSIFIKD BY DKPAKTMENTS, OFPICEa, AND ACCOUNTS—continued. 1904-Continuea. 102 Table [Foi a CLASSIFIED BY DEPARTMENTS, OFFICES, AND 5.—PAYMENTS » FOK GENERAL AND list of the cities in each state arranged alphabetically ACCOUNTS—Continued. VI.— Education— Continued. VII. —Recreation. Schools— Continued. Parks, gardens, etc. PuMc— CITY OB MUNICIPALITY. Continued. galleries and museums. Art Libraries. Aggregate. General administration. SpecialContinued. Private. All other. Salaries and All other. Salaries Salaries All other. and Salaries and Total. All other. and wages. Grand total. $499, 327 IV.. $459, 676 435,082 27,084 25,090 12, 071 I... II.. III. 345,982 62, 408 SO, 301 GROUP New York, N. Y.. Chicago, 111 Philadelphia, Pa. St. Louis, Mo $45,730 20,835 260, 638 Boston, Mass Baltimore, Md 6,191 503 $280, 475 000 33,500 GROUP Washington, D. C. Newailc, N. J Minneapolis, Minn. Jersey City, N. J . . Louisville, $10,000 S2, 390 Ky 14,141 8,169 St. Paul, Minn Rochester, N. Y... Mo $458, 475 39,692 98,690 27, 410 84,742 11,276 49, 559 62,032 55,053 42,033 104, 144 50,000 35, 104 31,918 11, 335 35,074 25,415 21, 359 12,716 4,691 $21,338 29, 679 27,981 16,814 2,875 523,373 18, 178 26, 157 7,977 2,633 21, 673 Syracuse, N. Joseph, Mo . Scranton, Pa Paterson, N. J Fall River, Mass. Portland, Oreg... . GROUP Atlanta, Ga $2, 115 Al'bany,N.Y Cambridge, Mass Seattle, 9,533 2,234 6,245 5,833 11, 325 6,650 7,445 673 10, 308 3,033 3,876 5,685 7,957 8,976 20, 500 10, !,000 121 Wash Grand Rapids, Mich. '2,'6i6' Dayton Ohio. 1,177 Lowell, Mass. Hartford, Conn. Reading, Pa III.-CITIES $3,250 4,423 203 2,617 Nashville, Tenn.. Wilmington, Del. 1,906 5,149 Trenton, N.J 2,832 3,382 6,698 1,143 6,871 448 8,015 33, 160 47,898 105,700 68,682 34,722 87,732 57,012 28, 728 15, 512 TO 300,000 IN 60,887 21, 491 11,997 59,602 8,524 59,648 $47,053 15,077 24,934 8,190 22, 436 57,606 32, 631 70,088 33,261 88,674 14,183 26,065 34, 354 21,741 25,798 24,980 54,337 10, 744 63,595 49, 115 7,442 13,466 2,057 14,374 94,480 39,096 25, 831 30,192 31, 626 79,067 25,802 17,156 15,413 11, 474 8,675 12,561 8,856 8,067 6,045 20,148 8,460 32,813 4,954 4,734 17,610 6,312 13, 339 924 383 50,000 TO $22, 672 17, 631 22, 771 100,000 IN 4,580 8,942 29,498 7,389 20,133 1,478 8,240 15,628 2,466 15,311 2,273 9,552 4,787 1,599 6,600 3,787 14,497 16,240 3,686 24,764 2,440 10,789 9,490 1,105 19,718 1,347 3,708 6,750 2,581 6,046 receipts report e $18, 603 2,910 91, 433 3,644 13,326 17,214 11,900 14, 379 7,096 4,097 618 3,610 1,637 3,924 11,750 4,603 3,000 137 2,058 78' 1, 450 151 $2, 784 $1,694 6,000 6,875 1,526 3,037 117 355 53 "i,'826' 1,518 6,786 2,587 3,000 6,860 27, 663 1,718 91 3,000 4,960 3,186 2,295 1,208 12,263 7,300 2,400 2,000 2,650 1,000 1,600 600 1,370 172 14,220 677 191 173 740 167 509 774 164 7?0 1904. 6,058 17,736 46,048 10,205 36,457 by refund ' 2,148 3,378 8,070 11,500 4,215 100 Including certain erroneous payments subsequently corrected $91,289 67, 772 56, 614 97,945 16, 167 19, 474 $12,262 21, 530 24, 571 13,274 7,366 1,500 $3,769 6 3,113 $10,410 43, 974 25,298 34,562 18,287 $444 $2, 640 "3,"652' 1,311 '2,638 65,504 49,964 47,836 29, 677 11,422 8,991 1 22, 639 108, 287 26,607 6,438 909 1904. $120, 678 71,754 9,499 27, 893 547 079 15,003 35,841 5,143 10, "2,' 477' 106,292 $171,490 27,079 84, 536 16,714 82,084 11, 521 10,091 9,442 11,965 71,789 60,111 107, 479 56,002 114, 372 2,673 300 130, 472 10, 671 16,424 3,319 243,217 97,592 296,631 124,913 243, 639 107, 817 100,000 140 $164, 426 416,879 108,287 47,725 17,852 394, 653 170, 304 116, 860 81,556 43, 737 $48,942 $590,743 26,037 $443, 127 $1,204,829 943,036 398, 873 98, 110 381,080 50, 235 194, 024 5,626 4,602 $66, 451 1904. 241,270 150, 010 176,288 349, 339 176, 499 74, 461 $2,988 11,900 9,699 11,463 19, 457 Richmond, Va. 1 556, 603 1,949,751 428, 892 315,616 144,319 $1,649,921 1,338,037 642,090 195, 703 635,726 30,502 HAVING A POPULATION OF $5,225 3,242 Camden, N.J Bridgeport, Conn. 7,403 16,941 5,167 7,405 6,746 3,436 11,389 25,731 4,966 10,875 10,112 13,050 2,726 Y St. 1,646 13,910 21,297 Columbus, Ohio.. Worcester, Mass. 5,423 3,985 $187, 542' 645 901, 125 479, 943 204,965 3, 997, All other. wages. transfers. $5,583,668 $2,838,578 OR OVER IN 300,000 9,773 21,014 18,293 8,741 16,646 16,921 64,053 2,330 4,205 HAVING A POPULATION OF 'i9,"682' . Los Angeles, Cal... Memphis, Tenn Omaha, Nebr New Haven, Conn. 5,973,433 1,340,688 811,983 352, 593 $431, 796 16,746 Toledo, Ohio Denver, Colo Allegheny, Pa $8,478,697 307, 365 135,544 74,991 36,376 201,315 6,177 City, $377,953 553,067 61,050 3,240 5,210 5145, 191 II.— CITIES IndianapoUs, Ind. Providence, R. I... Kansas 5622,567 HAVING A POPULATION OF 9,007 29,719 244 1,309 Milwaukee, Wis.. New Orleans, La. 909,942 227,748 246,426 147,819 37, 765 37,030 6,740 23, 13, Cincinnati, Ohio.. Detroit, Mich 938,264 336, 685 210,819 167, 756 I.—CITIES 56,913 Cleveland, Ohio Buffalo, N.Y San Francisco, Cal. Pittsburg, Pa 51,653,424 11,631,935 Service neous. Group Group Group Group Miscella- d in Table 4. $2, 500 2,314 $146 311 4,024 350 1,013 1,000 1,200 3,500 1,040 6,686 259 1,472 46 550 1,015 1,320 65 781 36 1,9 103 MUNICIPAL SERVIOB EXPENSES: ISOt^ontmued. iuid the number assigned to each, see page 37.] CLASSIFIED BT DEPAKTMENTS, OFFICES, AND ACCOUNTS—Continued. 104 Table [For a GROUP III.— CITIES HAVING A POPULATION OP 50,000 TO 100,000 5.—PAYMENTS ' FOR GENERAL AND list of the cities in each state arranged alphabetically IN 1904— Continued. 105 MUNICIPAL SERVICE EXPENSES: and tbe number assigned to each, see page GROUP laCM^-Continued. 37.] III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1904-Contiiiued. 106 Table (For a GROUP rv.—CITIES HAVING A POPULATION OF 30,000 TO 60,000 ' 6.—PAYMENTS ' FOR GENERAL AND list of IN the cities in each state arranged alphabetically 1904-Continuea. , 107 NfflWCIPAL SERVICE EXPENSES: 1904—Comtmued. and tlie Hranber assigned to each, see page * GROUP 37.] IV.— CITIES HAVING A POPULATION OF 30,000 TO 50.000 IN 1904— Continued. 108 Table 6 PAYMENTS ^ FOR MUNICIPAL INVESTMENT [For a MIINICIPAL INVESTMENT Classified Total municipal investment For For salaries miscella- and neous expenses. wages. objects. Total municipal Payments to For $412, 082 $121,200 $290, 882 $41,842,821 $41, 745, 229 350, 799 110, 691 240,108 43, 510 4,375 4,766 1,368 39, 135 27,631,565 5,937,203 4, 606, 984 3,667,069 27,554,824 5,931,273 4,597,121 3,662,011 9,193 8,580 GROUP 1 4,427 7,212 I.—CITIES Classified by industries. Waterworks. public. Service transter salaries and wages Grand total by character. industrial expenses. Total. Group I Group II Group III Group IV the cities in eacii state arranged alphabetically MUNICIPAL INDUSTRIAL EXPENSES. EXPENSES. CITY OS MUNICIPALITY. list of For interest. For mis- payments. Salaries and wages. cellaneous objects. All other.8 812,923,152 $15,749,120 $13,072,967 $97, 592 $9,631,786 $9,725,661 424 76, 741 1^4,515 5,930 9,863 6,058 6,026,760 1,682,719 1,139,360 782, 947 6,351,611 1,308,484 1,210,770 854,790 8,347,170 1,912,778 1,519,973 1, 143, 231 HAVING A POPULATION OF 300,000 230 2,563,980 1,604,887 1,333,023 10, 247, 8, 960, 472, 261 1, 1,185,757 OR OVER IN 1904. 109 J»ND a<id MDNICIPAL INDUSTRIAL EXPENSES: the nuinbeT assigned to each, see page 1904. 37.] MUNICIPAL INDUSTKIAL EXPENSES— Continued. 110 Table 6.—PAYMENTS FOR MUNICIPAL IN^TESTMENT , ' [For a GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 list cf IN the cities in eacli state arranged alpliabetically 1904-Continued. Ill il^D MUNICIPAL INDUSTRIAL EXPENSES: 1904—Continued. and the piunber assigned to each, see page GROUP - 37.] III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 —— IN ••' MUNICIPAL INDUSTKIAL EXPENSES—Continued. 1904-Continuea. 112 Tablr 6.—PAYTMENTS ^ [For a GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 60,000 list of IN FOR MUNICIPAL INVESTMENT the cities in eacli state arranged alphabetically 1904r-Continued. 113 AND MUNICIPAL INDUSTRIAL EXPENSES: 1904—Continued. and the number assigned to each, see page GROUP ^ 37,] IV.—CITIES HAVING A POPULATION OF , 30,000 TO MUNICIPAL INDUSTRIAL EXPENSES—Continued. 50,000 IN 1904-Continu6d. * 114 7.—PAYMENTS » Table [For a CITY OE MUNICIPALITY. Total Grand total $183,926,882 5183,814,007 124,940,020 28,249,180 18,312,237 12, 425, 445 Group I Group II Group III Group IV 124,910,755 28,212,630 18,294,141 12, 396, 481 GROUP NewYork, N. Y.. Chicago, 111 Philadelphia, Pa. . St. Louis, Mo Boston, Mass Baltimore, Md Cleveland, Ohio . . N.Y Buffalo, San Francisco, Cal Pittsburg, Pa Cincinnati; Ohio. Detroit, Mich Milwaukee, Wis. New Orleans, La. . Minneapolis, Minn Jersey City, N. J.. Louisvillo, Ky Indianapolis, Ind. Providence, E. I.. St. Paul, Minn Eochester, N. Y.. Kansas City, Mo.. Toledo, Ohio Denver, Colo Allegheny, Pa Columbus, Ohio Worcester, Mass.. Los Angeles, Cal. Memphis, Tenn, Omaha, Nebr New Haven, Conn Syracuse, N. Y... . St. Joseph, Mo Scranton, Pa Paterson, N. J FallEiver, Mass.. Portland, Oreg... laneous For health conservation Total. and objects. sanita- For highways. tion. For municipal from general revenues and loans. industries. $174,218,727 $112,875 $46, 352, 178 $9, 497, 267 $36,251,037 $603,874 $137,574,704 119, 312, 376 29,265 36, 550 18,096 28,964 27,428,069 8,830,471 6,167,046 3,926,592 5,440,023 1,771,808 1,320,489 964,947 21,746,853 6,998,538 4, 580, 154 2,925,492 241,193 60, 125 266, 403 36,153 97,511,951 19,418,709 12,145,191 8,498,853 26,399,742 16,946,786 11,559,823 HAVING A POPULATION OF $2, 435, 842 2,701,933 3,836,782 1,139,909 1,846,684 2,360,381 2,701,315 3,828,753 1,139,909 1,846,684 2,350,381 181,622 261,886 3,273,826 1,811,767 1,473,732 1,984,536 3,273,826 1,811,767 1,473,732 1,984,536 226,085 250,248 43, 311 2,563 $4,691,421 For miscel- payments. 379 1,812,888 1,347,355 836,658 5, 598, $68,572,943 13,307,199 9,360,461 5, 169, 315 8,099,929 II.— CITIES PAID. S9, 595, 280 $68,591,402 13,307,199 9, 360, 461 5,169,378 8,102,030 GEOUP Washington, D. C. Newark, N. J I.— CITIES FROM "WHICH Eeceipts Service transfer For salaries and wages. arranged alphabetically Receipts from special assessments. public. outlays. Total. cities in eacli state CLASSIFIED BY EESOURCES CLASSIFIED BY CHARACTER. Payments to the list ol 309,802 76,239 75,887 1,630,670 20,027 84, 197 $66,137,106 12,997,397 9,284,222 5,083,428 6,469,259 $18, 454 2,519,693 3, 566, 867 1,139,909 1,826,657 2,266,184 618 8,029 63 2,101 3,-047,741 1,661,519 1, 430, 421 OE OVEE IN 300,000 1904. $12,997,497 4,731,969 220,479 3,064,117 2,201,234 $2,759,741 592,856 66, 108 374,026 912,232 $10,237,756 3,903,888 154, 371 2,690,091 1,289,002 6,483 1,168,505 263,970 738,206 620,905 371,954 47,298 75,201 53,481 210,704 663,005 667,424 607,607 352,918 454,179 78,818 52, 503 55,805 528,789 300, 415 398,374 6,483 1,981,973 HAVING A POPULATION OF 100,000 TO $235,225 300,000 IN 1904. 796, 551 5,968 $55,593,905 8,575,230 9,139,982 2,095,261 6,900,796 2,695,450 2,668,277 875,939 1,108,478 1,729,476 2,666,219 1,458,849 1,019,563 1,984,536 115 FOB. OUTLkYS: 1904. aad ib^ number assigned to eacli, see page 37J CLASSIFIED BT DEPARTSIENTS, OFFICES, ACCOOTtTS, AND INDUSTEIES. 116 Table CFor a list of the GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 cities in 7.—PAYMENTS' each state arranged alphabetically IN 1904— Continued. 117 FOR ODTLATB: itnd the 1904r-Continued. number assigned to each, see page GEOtTP 37.] m.—CITIES HAVma A POPULATION 01? 50.000 TO 100,000 IN 1904— Continued. 118 Table [For a GROUP IV.— CITIES HAVING A POPULATION OF 30,000 TO Spritigfleld, III York, Pa 1245, 149 273,467 116,776 83,463 76, 152 Salem, Mass Maiden, Mass Pa 125 120 127 128 129 Chelsea, Mass Newton, Mass 102, 263 224, 190 Passaic, N. J 70,592 31, 317 212, 789 130 131 132 133 134 Superior, Wis Knoxville, Tenn Elmira, N. Y AtlantiOi*ity, N. J . 252,736 64,322 107,907 217,049 165,248 Newcastle, Pa Rocldord, lU Jaeksonville, Fla 135 136 137 138 139 South Omaha, Nebr. Fitchtu rg. Mass 140 Joplin, 141 142 143 Auburn, N. S245, 149 273, 467 116,776 82,618 76, 162 102,026 224, 190 For salaries and wages. $344 15,853 44,396 30,204 5,234 85,138 70, 592 31,317 212, 789 252, 736 64,322 107,907 216,963 166,248 4,362 3,401 237 revenues ipal $80,997 $8,522 1,458 7,844 39, 769 1,458 4,853 2,601 80,533 32,883 12,359 3,708 974 80,633 1,627 10, 316 22,567 12,369 3,708 2,991 39,769 91,886 14, 414 13,849 2,363 3,000 8,819 69, 317 179, 494 38, 693 9,941 3,780 7,077 10, 381 199,067 33,227 25,973 7,254 172 71,081 212, 290 154,893 112, 082 53,586 47,066 139, 175 19,546 6,246 8,558 22,940 10, 161 34,040 40, 820 130,617 12,779 35,765 4,900 11, 180 34,255 2,700 11,180 1,500 35,394 9,466 77,716 104, 373 14,862 20,532 9,466 75, 867 100,647 99,662 143,657 37,709 18,968 209,081 I 10,634 2,864 Woonsooket, R. I... Joliet, lU Taunton, Mass Chattanooga, Tenn. 102,688 61,640 124, 867 62,689 101,507 51, 640 124,544 62,689 16,308 9,500 148 149 150 151 Saeramento, Cal Oshkosh, Wis 219,890 67, 676 167,046 161, 302 219,890 18, 140 67, 675 5,433 2,736 3,761 7,687 93, 820 51,640 108,236 53, 189 1,081 201,750 62,242 154, 310 157,551 Including certain erroneous payments subsequently corrected loans.' $155,630 273,467 115, 318 75,619 36,383 30,597 24,216 14,900 4,404 and industries. 189,519 $846 from general 180,201 144 145 146 147 I For highways. 45,450 68, 320 2,565 157,046 161,302 sanitation. 10, 126 Wichita, Kans Racine, Wis La Crosse, Wis Council Bluffs, Iowa and 76,047 92,536 14,900 71,253 216, 694 154,893 114,647 Y 96, 792 139,062 70,592 26,955 conservation 190, 327 71,253 216, 694 164, 893 114, 647 Mo 41,693 Total. objects. $244,805 257, 614 72,380 52, 414 For munic- For health 243,516 62,742 107,905 186,698 146,404 207, 886 Maoon, Ga Canton, Ohio laneous payments. 9,220 1,680 2 30, 265 19,844 91,886 83, 166 181, 847 For miscel- 76, 162 91,885 83, 166 181,847 41,693 207,886 Galveston, Tex Receipts Service transfer Total. Chester, PAID. Receipts from special assessments. outlays. ber. 123 124 WHICH Total num- CITY OK MXraiCIPALITT. 121 122 cities in eacli CLASSIFIED BY BESOtTSOES FKOM Payments to pubUo. 120 the IN 1904— Continued. 50,000 CLASSIFIED BY CHAEACTEE. City list of 7.—PAYMENTS* state arranged alphabetically 62,409 64, 322 31,860 124,513 160,348 77, 471 73,226 181,847 31, 312 174, 659 10, 381 17, 667 169, 628 15,718 91,707 $2,200 66,833 46,740 113, 687 62, 689 by refund 1,849 3,726 receipts reported in Table 4. 184,496 68,;09 79,330 56,929 119 FOR OUTLAYS: 1904—Continued. and the nj^bei assigned to each, see page GEOUP 37.] ' HAVING A POPULATION OF IV.— CITIES CLASSIFIED Groups BY DEPAKTMENTS, ol departments, offices, 30,000 OFFICES, ACCOUNTS, TO AND 50.000 IN 1901— Continued. INDTJSTKIE3. and accounts. Municipal industries. Health conserva- Highways. tion and sanitation. General govern- ment. life Charities and cor- and RecreaLihrarieSj art gal- rections. Sewers. Ail other ohjects. number. Protection of property. City Education. Paving. Side- walks. All other objects. Schools. tion. Miscellaneous. Waterworks. Electric light and gas works. All other industries. leries, and museums. SI, 000 1,570 661 28,712 5,413 3,417 »1,577 9,734 700 5,568 1,985 48, 181 4,853 6,669 2,737 77,190 10,316 9,036 250 650 1,355 4,777 5,382 45,430 1,273 910 9,450 10,126 1,800 45,450 69,345 22,499 1,267 945 8,745 $17,221 60,618 10,059 286 173 292 2,000 19,546 6,246 8,558 27,273 3,117 3,560 1,074 2,375 3,571 2 11,340 32, 114 16. 617 6;033 10,401 80,897 55, 457 23,436 2,881 27,640 61,226 37,322 1,643 9,378 6,000 420 1,134 11,303 7,535 26,690 8,023 18,678 15,542 1,039 13,791 170,823 34,265 4,733 11,181 7,083 15,789 7,011 2,551 776 6,978 'i2,"5c6' 28,547 30, 177 9,637 61 For quarry land and 30,597 33,771 6)801 8,497 39,794 9,356 3,926 23,525 66,802 78,221 2,485 7,584 3,972 17,777 7,649 17,836 23,334 80,179 87,761 sheds. $9,863 $45,937 2,879 2,002 21,208 $13,360 $28,017 1,165 1,027 1,449 638 12,596 10, 675 1,334 3,780 8,269 23,329 8,344 3,434 1,688 3,370 $55,689 52,824 $1,167 3,022 4,652 $80,997 6,693 6,741 S8, 552 200,272 7,805 10,645 1,957 6,593 514 1,007 18,391 2,694 10, 1,780 67 4,799 $2,277 9,095 8,992 3,554 2,000 21,306 69,093 2,628 100 $400 14,331 36, 525 8,677 25,983 94,883 3,000 6,961 51, 643 5,800 62,244 2,584 7,028 46,894 30,368 1,097 23,325 1,061 41, 918 3,405 17,264 3,214 376 1,094 19,946 2,190 « 3 22,561 2,196 15,720 11,785 2*10,199 11, 433 59, 616 7,002 16,096 3,000 For old claims. 15,055 6,480 7,434 9,442 27,807 1,063 13,604 86,917 12,357 1,168 i66,'426 1,070 956 288 500 1,978 1,796 24,253 31, 684 17,400 23,799 19, 205 119,282 304 2,444 2,411 4,007 1,877 224 6,381 > For Bobert Treat ' 'si,' 622 1,125 Pair.e's statue. 137 138 139 140 141 142 143 144 145 146 147 18, 102 642 3,670 5,842 17,010 130 131 132 133 134 135 136 2,000 'i6,"777 16,901 15, 491 6,243 2,658 43,371 120 121 122 123 124 125 126 127 128 129 3,578 42,362 2,116 6,691 4.003 12; 682 1,081 30,283 968 1,906 27,787 ""i,m $3,622 530 20, .WO 148 149 160 151 120 Table 8.—PAYMENTS OF INTEREST ON MUNICIPAL DEBT OBLIGATIONS, AND SPECIFIED TEMPORARY PAYMENTS TO OTHER [For a list of the (fltiea CIVIL DIVISIONS: in each state arranged alphaljetioaUy 1904. and the number assigned to each, see page 37.] INTEKEST ON MUNICIPAL DEBT OBLIGATIONS. Gross payments. City Temporary payments Net or corporate payments.' Accrued interest. of taxes, num- CITY OB HUNICIPAUTT. licenses, ber. etc., Total. Interest transfer To public. payments.' Grand total Group Group Group Group IV New York, N.Y... 111 Philadelphia, Pa.. St. Louis, Mo Boston, Mass Md. ... Cleveland, Ohio Buffalo, San Francisco, Cal. Pittsburg, Pa N.Y Cincinnati, Ohio, Detroit, Mich . Milwaukee, Wis pay- general purposes.' Total. ments.', ' assessment municipal loans.' industries.' $8,989,419 $528,705 $17,837 $47,942,535 $29,065,632 $3,127,783 $15,749,120 $19,065,643 29,439,658 8,174,269 6,366,702 4,600,613 7,169,326 1,110,965 418,334 300,794 288,742 161,653 41,289 37,021 3,404 7,487 3,019 3,927 29,160,914 8,012,616 6,516,413 4,463,692 17,199,836 4,833,248 4,262,668 2,779,880 1,703,848 616,388 457,868 350, 089 10,247,230 2,563,980 1,604,887 1,333,023 9,483,721 4,239,604 3,539,410 1,802,908 $1,346,644 82,623 $6, 167, 636 164, 727 $556,642 833,919 222,466 1,766,120 1,690,201 1,183,414 1,738,202 Orleans, La... I.— CITIES $18,940,673 2,393,091 2,123,212 928,351 4,844,466 1,515,962 965,788 768,948 30 1,034,912 1,119,879 848,138 724,160 30 797,836 170 HAVING A POPULATION OF '$14,157,009 2,368,645 1,896,898 928,351 3,797,016 1,289,333 267,962 360,011 885,488 1, 510, 315, 110 350,011 908,268 GROUP 15 public. to civil divisions. $48,471,240 GEOUP New paid to other 36,698,982 9,285,234 6,775,036 4,801,407 III Baltimore, from and On loans for On special On loans for Transfer $57, 460, 659 I II Chicago, Eeceived II.—CITIES $4,783,664 24,546 227,314 $5,884 159,572 33,282 300,000 $1,738 1,047,450 117, 650 34,788 237,076 220,837 47,148 11,410 18,782 2,327 30,061 6,726 232 'i,'428' 11,283 410 9,005 22,770 HAVING A POPULATION OF OR OVER IN 1904. '$14,161,125 2,208,973 1,862,616 928,351 3,797,016 $6,646,945 1,961,623 1,028,697 706,885 2,030,896 1,108,469 829, 356 731,833 » 30, 031 791,110 767,520 607,340 510,466 "30,031 548,935 1,278,050 267,552 341,006 886,488 1,056,450 158,079 321,643 885,488 100,000 TO 300,000 IN 1904. 65,517 64, 666 340,949 156,499 156,701 62,695 179,480 58,246 23,533 163,354 85,940 24 19,439 180 3,201,384 1,113,798 121 Table 8 —PAYMENTS OF INTEREST ON MUNICIPAL DEBT OBLIGATIONS, AND SPECIFIED TE^P'ORARY PAYMENTS TO OTHER [For a list of GROUP CIVIL DIVISIONS: 1904^-Contmued. the oltles in each state arranged alphahetleally and the number assigned to each, see page III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1904-Continued. 37.] 122 Table 8.—PAYMENTS OF INTEREST ON MUNICIPAL DEBT OBLIGATIONS, AND SPECIFIED TEMPORAKY PAYMENTS TO OTHER [For a list of the OEOUP citiea in CIVIL DIVISIONS: 1904t-Continued. each state arranged alphahetioally and the number assigned to each, see page IV.— CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1904—Continued. 37.] 123 Table 9.—PAYMENTS AND RECEIPTS ON ACCOUNT OF THE PRINCIPAL OF THE PUBLIC DEBT (For a City list of tlie cities in each state arranged aijiialjetieaUy and the number assigned to each, see page 37.] : ' 1904. 124 Tadle 9.—payments AND RECEIPTS ON ACCOUNT OF THE PRINCIPAL OF THE PUBLIC DEBT [For a list ol GROUP City the cities in eiUih state arranged alphabetioaUy and the III.—CITIES HAVING A POPULATION OP number assigned to 50,000 TO 100,000 each, see page IN 1904—Continued. : 37.] ' 1904—Continued. 125 Table 9.—PAYMENTS AND RECEIPTS ON ACCOUNT OF THE PRINCIPAL OP THE PUBLIC DEBU: [For ft list of the cities In each state arranged alphabetically and the number assigned to each, see page GROUP IV.— CITIES HAVING A POPULATION OF PAYMENTS FOK EEDEMPTION OE CANCELLATION OF DEBT OBLIGATIONS. City ttum- Total. 37.] IN 1904— Continued. RECEIPTS FROM DEBT OBLIGATIONS EXCESS OF RECEIPTS OVER PAYMENTS. ISSUED. Chelsea, Mass 130 131 132 133 134 Superior, Wis Knoxville, Term.. Newton, Mass Passaic, N.J Y Elmira, N. AtlantioClty, N. J. Newcastle, BocUord, Pa 111 Jacksonville, Fla. South Omaha, Nebr. Fitchburg, Mass Galveston, Tex . . public. $150,941 14, 327 620, 525 To city funds, a Total. From public From city funds. Total. From pubiio.s From city funds. ' $200 $256, 594 $106, 453 $103, 653 $1,800 380,800 $264,594 69,601 601,613 446, 783 327,068 $2,000 59,501 601,013 440,783 400,568 72,900 46, 174 '237,208 '6,977 11,068 45, 174 '24,912 '4,377 ' 63, 132 '212,296 '2,000 64,200 431,799 1,149,171 118,746 97,492 142,030 359, 625 914, 784 72,174 234,387 27,158 24,618 '37,642 '48,425 45,006 '34,755 '18,716 '37,642 '48,426 18,006 61,913 43,333 4,000 324,870 896,069 81,204 49,067 156,036 134,087 277,720 118,746 97, 492 138,030 458,957 1,173,789 81,204 49,067 187,036 490,048 75,750 64, 516 252, 559 8,467 466,922 124,760 129, 760 328,598 455,619 124, 750 129, 760 11,303 '30,126 49,000 65,244 76,639 '8,467 '34,429 49,000 65,244 76,639 '8,457 4,303 168,209 1,080,579 986,440 168,209 1,005,629 67,440 373, 493 126, 661 104,579 103,579 205, 284 '45,900 '628,642 '46,561 201,232 206,284 '36,730 '2,642 129, 661 373,493 1,034,679 357,798 83,000 306,811 65,353 185,081 136, 966 54,808 65,353 185,081 136,966 64,808 1,051,375 242, 169 444,841 44,566 1,051,375 242,169 29,036 94,999 29,036 94,999 29,630 838,821 453,760 389,500 126 128 127 128 129 To 497,048 75,760 64,516 253,090 8,457 York, Pa...... Salem, Mass... Maiden, Mass . Pa . ., Macon, Ga Canton, Ohio Mo 140 141 142 143 Joplin, 144 145 146 Woonsocket, B. I... JoUet, Dl Taunton, Mass Chattanooga, Tenn.. 147 50,000 212,296 2,600 8,700 $151, 141 14, 327 Springfield, 111. Chester, 135 136 137 138 TO 1904— Continued. CITT OK MUNICIPALITY. ber. 120 121 122 123 124 3O,0M ^ Auburn, N. Y.. Wichita, Kans. Eacins, Wis 148 149 160 Sacramento, Cal Oshkosh, Wis 151 Council Blufls, Iowa. . La Crosse, Wis 451, 160 36,509 74,950 929,000 3,000 1,000 36,509 163, 529 7,000 163, 529 18,678 42,856 18, 678 910,000 319,838 420,384 24,242 880,000 319,838 329, 384 24,242 2,200 38,282 12,306 47,754 2,200 38,282 12,306 47,764 42,856 30,000 91,000 31,000 600 968,899 54,798 83,000 292,943 343, 181 44,566 66,780 303,000 12,868 28,844 21, 562 118,278 11,962 101,660 141,375 '77,669 24,457 20,314 ' 189,364 ' 9, 170 '626,000 '3,000 11,868 28,844 21,652 118,278 11,952 171,375 77, 669 13, 797 20,314 '30,000 ' '2,200 '9,246 82,693 '18,124 43, 661 10, 660 '2,200 '9,246 ' 82, 693 18, 124 other loans, including overdrafts by the treasurer; all warrants out1 The term "debt" or "debt obligations," as here used, includes all bonds; temporary and paid durmg the year. tanding at tke close of the year; and all judgments rendered against the municipality and not ^ount of the principal of the public debt, except where qualified by a footnote ('), in which case the item reprei^nts' jftfe^'S'Sr 'co^o?ate 'net or corporate payments." • Excess of payments over reoeipts. ^pts^n 126 Table 10.—RECEIPTS FROM GENERAL REVENUES AND i [For a list of tlie cities in each state arranged alphabeaoally • 127 SPECIFIED ACCOMPANYING TEMPORARY RECEIPTS: and the number assigned to each, see page 37.] EECEIPTS FROM LICENSES AND PEBMITS. 1904. 128 Table 10.—RECEIPTS FROM GENERAL REVENUES » AND [For a GEOUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 the Il3t oi cities in each state arranged aiplmbetlcally IN 1904— Continued. EECEIPTS FEOM TAXES. For general revenues. CITY OE MTmiCIPALITT. For other From general property taxes. Total general revenue receipts from taxes. Y Bedford, Mass.. Oakland, Cal Mass Lawrence, Mass. Somerville, Mass, Savannah, Ga Hoboken, N. J Peoria, lU Duluth, Minn. EvansviUe, Ind Utica, N. Y Manchester, N. H. San Antonio, Tex N.J , Yonkers, N. Y Waterbury, Conn Salt Lake City, Utah.. Kansas Erie, City, Kaus Pa Wilkesbarre, Pa Norfolk, Va Charleston, S. C Schenectady, N. Y.. Houston, Tex Harrisburg, Pa Portland, Me Youngstown, Ohio. levies. levies. collectors' fees. $125,328 and 965,633 1,010,485 723,755 $876,778 853,142 837,128 1,007,334 628,342 1,183,942 680,322 1,079,008 532,505 415, 676 1,001,619 629,018 976, 532 532, 505 388,243 646,813 710,274 445,557 637,295 640,657 710,274 441.057 695', 934 496,517 6«),657 710,274 440,346 695,397 491,506 750, 403 677, 966 1,058,310 769,713 967, 109 650, 111 549, 435 644,649 8,150 635,699 603,317 622,632 609,926 911,389 136,428 603, 317 589,461 564,318 471,373 777, 366 816,394 454,918 454, 646 362,819 577,650 518,205 454,918 463,029 337,828 676, 181 511,309 443,617 450,075 336,805 568,700 511,030 342, 942 335,882 605,071 454,483 780,885 506,880 334, 108 taxes) .2 $22, 134 11,481 450,286 719, 226 578,899 902,274 600,831 poll taxes. taxes. $4,899 19,060 3,177 3,151 3,168 992,451 622,461 959,295 630,984 384,077 From forfeits. business 9,168 6,657 17,237 1,521 4,106 $903,811 969,341 965,633 1,140,686 723,755 GROUP 8,5 and 787,397 958,917 608,619 764,000 704,590 New Elizabeth, Specific 1,288,361 815,500 1,091,384 708,084 614,803 Bes Moines, Iowa , . Springfield, Total. General fines and porary receipts from special property from sions (tem- From Penalties $1,046,550 1,074,516 1,114,378 1,223,577 1,172,173 Lynn, Mass receipts civil divi- receipts. Troy, N. General revenue Total general revenue 944,261 643,570 605,408 611,381 461,903 850,807 506,890 rV.—CITIES $881, 677 872, 202 522, 731 940, 449 92, 245 61,959 $35,180 $109,514 104,881 "25,126 "194,' 633 147, 323 33,272 72,361 36,000 18,032 30,725 178,416 86,579 104,881 26,546 887 243,954 6,156 711 537 5,011 13, 867 12,805 29,080 2,677 41,361 107, 605 504 3,812 7,134 18, 2,954 1,023 7,481 30,000 1,617 3,408 1,774 6,587 5,375 6,478 699,484 449,103 774, 407 506,890 HAVING A POPULATION OF 4,500 117,308 "52,"544 5,462 8,200 TO 50,000 IN 1904. 138,642 174,862 737 2,091 21, 611 21,583 1,469 6,896 447 7,060 1,563 47,530 134, 477 151,790 5,310 5,857 2^392 $368 6,170 20,976 6,149 7,165 6,128 6,042 4,187 8,858 1,912 1,781 20,694 1,825 2,614 3,615 6,555 1,521 1,534 10,092 40,093 84,155 4,952 3,442 284 22,966 6,023 9; 162 '262," 684 4,884 55 8,081 * 129 SPECIFIED ACCOMPANYING TEMPORARY RECEIPTS: 1904— Continued, and the ni^ber assigned to each, see page GROUP 37.] III.— CITIES HAVING A POPULATION OP KECEIPTS FEOM LICENSES AKD PERMITS. 50,000 TO 100,000 IN 1904— Continued. 130 Table 10.—RECEIPTS FROM GENERAL REVENUES' AND the cities in each state arranged alphabetically [For a GROUP IV.— CITIES HAVING A POPULATION OF 30,000 TO list of 50,000 IN 1904— Continued. 131 TEMPORARY RECEIPTS: SPECIFIED ACCOMPANYING emd the i&mber assigned to eacb, see page 1904-Coiitmued. 37.] GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1904-Contlnuea. QENEEAL EEVENITE RECEIPTS FROM SXTBVENTIONS, GRANTS, AND DONATIONS. KECEIFTS FROM LICENSES iND PERMITS. From subventions and grants from other For general revenues. For civil divisions. From donations from private individuals. Miscella- neous City OiTil general num- divisions revenue ber. otlier (temporary From liquor Total. licenses and taxes. From otlier lousiness licenses. From From dog general licenses. licenses. $618 $102 179 183 24,281 22 19,054 $5,334 9,105 803 478 3,008 «9,503 775 63,078 44,744 136,657 37,158 16 56,936 41,672 89,250 1,138 606 1,687 1,179 40,883 1,979 73,930 58,942 22,745 55,832 60,678 71,500 21,600 12,400 53,267 18,450 1,756 37,342 9,276 2,565 31,637 1,145 30,115 75,228 31,905 4,964 983 11,463 42,103 625 depart- $90,651 25,314 $84,658 13,482 977 1,303 414 653 235 licenses, fines, eto.).> mental $659 2,007 $2,284 2,371 1,242 228 153 11,056 3,649 3,252 1,479 5,'87i 4,844 498 27,750 15,866 826 6,432 684 29,022 143,213 2,221 2,067 911 18,564 1,354 788 40,564 25,165 140,000 40,996 22,000 92,237 25,462 33,705 17,468 64,056 25,000 31,000 15,382 26,268 378 875 1,236 1,034 £,044 I Of this amount $190 96 723 1,257 1,943 8,329 282 358 'ia.m '137 ...... 671 Is For other For For purposes. expenses. outlays. bom service transfers. $6,263 30,888 1,789 $6,863 30,888 5,214 170,628 26,928 879 84 138 179 as $610 $3,200 2,029 400 400 120 121 122 123 124 225 168,599 220 '25,' 928' 400 3,823 52,083 20,813 116,078 3,203 48,083 19,994 47,749 19,299 41,912 22,609 5,335 53,132 11,714 95,705 21,475 80,827 2,188 158 619 616 14,565 67,963 For schools. 19,299 41,912 22,609 10,665 40,000 614 440 30,929 58,885 7,412 80,377 receipts. permits. 'sgi 658 Total. receipts from 674 93,000 2 17,375 33,125 30,764 From 125 126 127 128 129 $4,000 819 2,254 '66," 075' $279 6,163 40,000 6,657 2,759 25,000 8,955 50 68,985 20,822 5 '66,"666 13,641 16,767 9,911 22,739 13,292 16,435 7,933 22,739 349 9,195 12,360 9,908 94,000 9,195 9,000 44,000 93,289 18,548 41,761 7,930 93,039 18,548 41,761 7,750 28,670 106 1,978 2,628 i 329 1,780 5,600 50,000 135 138 137 138 139 140 141 142 143 144 145 146 147 148 250 Of this amount $171 130 131 132 133 134 149 180 Is from service transfers. 150 151 132 Table [For a list of 11.—RECEIPTS FROM COMMERCIAL REVENUES:' the cities in each state arranged alphabetically 1904. and the number assigned to each, see page 37.] RECEIPTS FROM MOTJICIPAL SERVICE INCOME. Net From Total com- City num- CITY OE MUNICIPALITY. ber. Total. Interest, and total Minor service privi- Total. fees.* privileges. leges. 5112,286,827 $50,689,175 136,069,882 $34,672,199 $1,397,683 53,535,216 67,425,387 20,339,779 27,908,468 11,187,185 7,266,018 4,327,504 18,603,358 8,722,953 5,500,835 3,177,736 17,708,052 8,402,948 5,471,863 3,089,336 900,306 320,005 88,972 88,400 14, (.28,523 9,833,1.38 HAVING A POPULATION OF I.— CITIES 300,000 Departmental receipts.' $427,618 $11,084,077 418,370 4,868 4,155 225 $3,107,598 OR OVER IN Receipts of mimiolpal industries (municipal investment mdnstrikl income).' income) .» $7,160,660 6,965,373 1,766,393 1,359,019 993,292 2,334,737 697,839 346,164 156,476 GROUP New Public Original penalties, assessment. Total. Group I Group II Group III Group IV interest receipts revenue receipts. Grand From privileges. special assessments. mercial 154,437,002 33,905,732 8,479,624 6,912,090 5,139,556 1904. I York, N.Y.. Chicago. Ill Philadclphhi Pa.. St. Louis, I'lo Boston, Mass $22,288,123 10,303,069 8,456,739 6,437,551 4,708,007 Baltimore, Md Gleveiand. Ohio . Bufloio, N. San Francisco, Cal Pittsburg, Pa 1,855,717 2,604,119 1,608,919 1,187,533 1,985,829 Cincinnati, Ohio... Detroit, Mich 3,061,915 1,412,032 1,045,591 410,243 781,016 591,713 513,658 178,267 . Y Milwaukee, Wis. New Orleans, La. . $8,614,051 5,008,320 2,197,758 3,876,353 1,534,826 $6,509,659 4,256,724 270,907 3,204,696 411,674 8$5,9S3,038 '3,989,137 557,248 15,780 923,935 438,578 738,206 682,959 16,780 923,935 409,444 738,206 582,959 425,160 384, «06 445, 174 Louisville, . . Los Angeles, Cal Memphis, Tenn Omaha, Ncbr Now Haven, Conn. Syracuse, N. St. Joseph, . Y Mo Scranton, Pa Paterson, N.J Fall River, Mass.. Portland, Oreg $189,155 610, 174 513,048 238,968 373,902 $179,831 570,485 493,378 203,421 373,962 $9,324 39,089 19,670 35,547 347,730 356,079 440,750 713,809 1,605,725 235,496 72,775 373,905 664,799 1,732,872 185,245 71,750 367,518 620,670 1,732,872 308,286 412,004 306,253 226,400 81,219 308,286 401,364 301,510 226,400 78,154 968,904 58,751 194,816 48,618 815,793 115,745 23,428 343,178 352,984 151,988 90,666 42,994 557,512 346,202 111,372 36,808 3,036 517,929 •346,202 111,372 32,920 3,036 11496,428 Ga Albany, N. Y Cambridge, Mass Seattle, Wash Grand Rapids, Mich. , $515,115 512,446 577,107 1,823,829 519,040 Dayton, Ohio... III.— CITIES $130,064 134,581 38,556 1,247,257 218,533 $129,994 123,415 38,453 1,217,927 207,769 115,985 40,207 67,964 7,662 41,079 115,985 40,207 67,441 7,229 41,079 Lowell, Mass Hartford, Conn. 357,511 Reading, Pa 233,646 681,196 149,198 118,113 144,952 11,977 87,143 229,922 268,185 290,882 258,856 42,913 28,901 62,178 130,174 53,556 38,733 Richmond, Va.. Nashville, Tenn. Wilmington, Del. Trenton, N. J Camden, N. J Bridgeport, Conn 4.36,158 31,185 109,845 25,403 22,948 31,185 96,059 25,403 22,948 Including certain erroneous receipts subsequently corrected 2 Including all additional receipts, such as penalties, interest, > For details, see Table 13. 1 For » For ' Of Of Of Of '» Of « ' 8 100,000 details of all interest receipts, see Table 12. details, see Table 14. this amount $1,165 is from service transfers. this amount $43,694 is from service transfers. this amount 31,433 is from service transfers. this amoimt $2,694 is from service transfers, this amount $2,187 is from service transfers. TO 300,000 $142,387 40,829 3,450 10,640 3,743 175 25 33,425 3,065 14,735 3,725 11,127 21,703 2,000 27,706 472 42,968 1,000 21,501 $1,500 1,622 1,283 489 1,000 41,118 5,487 6,674 41,118 5,487 6,600 50,000 TO 100,000 74 IN 1,141,192 1,289,054 110,006 25,845 32,082 991,245 709,653 506,088 199,894 $1,805 21,428 32,998 14,146 109,863 $400,250 875,985 279,107 917,979 476,033 37,666 134,201 66,723 34,224 43,226 2,695 68,908 14,888 61,769 67,453 31,003 702,780 270,111 602,504 669,014 44,143 114,980 25,986 67,304 172,169 19,381 11,652 39,658 7,692 31,093 206,464 28,938 389,347 275,202 336,586 148,897 47,624 29,662 22,718 13,723 14 12,013 11,742 21,265 13,262 773,669 362,340 3,842 1,590 268,634 5,782 40,616 12,640 34,471 32,909 23,683 12,137 10,556 55,254 7,625 3,438 1,296 188 209,124 494,210 1904. 14,735 4,214 11,127 21,703 2,000 999,200 984,777 843,149 286,476 23,012 3,200 109,336 $362,419 107,080 62,782 74,729 39,720 IN 74,569 147,603 122 14,786 128,105 175 25 34,708 $13,369,011 4,556,669 4,371,052 2,196,882 3,037,020 122,807 164,124 68,484 165,407 40,829 3,460 74,569 149,103 122 14,786 129,627 $305,061 738, 1£0 1,887,929 364,316 136,161 118, 129 1,176 26,997 $142,387 HAVING A POPULATION OP $272,738 144,409 148,982 1,369,952 307,378 164,014 311,328 251,906 411,014 12,860 815,793 143,451 23,900 386,146 40,241 233,049 42,083 50,251 1,025 6,387 44,129 352,004 527,009 365,947 293,704 268,123 $1,418,629 512,738 1,811,272 389,872 1,065,749 337,213 97,003 112,274 33,937 7,216 HAVING A POPULATION OF II.— CITIES $551,574 859,641 665,830 354,526 417,132 GROUP Atlanta, 377,464 97,603 112,274 35,113 34,213 233,049 42,683 380,105 165,421 101,310 307,372 1,059,347 Columbus, Ohio . Worcester, Mass. 281,785 67,403 $261,994 83,787 116,579 277,610 67,403 29,134 1,742,577 433, 104 210,400 71,473 681,755 Toledo, Ohio Denver, Colo Allegheny, Pa . 3,203,216 363,366 578,449 567,599 794,952 576,598 635,802 Mo. City, 8 $526,621 267,567 22,246 1,480 48,308 381,428 1,127,767 725,749 1,278,082 2,642,192 Ky Indianapolis, Ind. Providence, R. I.. St. Paul, Minn Rochester, N. Y.. Kansas 2'.8,C61 $953,629 1,757,054 877,935 1,286,651 1,003,028 Minneapolis, Minn. Jersey City, N. J.. $423, 8C9 155,071 115, .579 425,160 379,958 445,172 1,3.32,866 GROUP Washington, D: C. Newark. N. J $685,863 238,858 12,860 802,753 1,184,333 735,301 , ' 1904. $70 11,166 103 29,330 10,764 $5,311 223 10,382 31,447 1,200 $5,311 223 10,382 31,447 1,200 $137,363 9,605 100,044 81,248 87,645 $2,031 48,798 63,234 19,221 $240,346 319,239 364,891 463,877 192,441 623 5,668 7,166 46,988 5,668 7,166 46,988 35,530 32,294 27,545 70,740 30,000 4,315 10,534 IS 31,981 29,612 933 3,935 143,075 207,417 261,594 220,736 490,118 8,680 11,840 17,440 2,000 12,340 8,653 11,840 17,440 2,000 16,561 22,313 8,489 10,713 13,785 2,971 5,454 16,754- 198,050 200,553 143,954 200,419 433 13,786 $3,236 127 by refund payments reported in Table 4. etc., collected on delinquent and deterred payments of special 4,881 4,150 30 133 Table pPor a list 11.—RECEIPTS FROM COMMERCIAL REVENUES: ' of tlie cities in each state arranged alphabetically GROUP III.-C1TIES 1904-Continued. and the number assigned to HAVINQ A POPULATION OF 50,000 TO 100,000 IN each, see page 37.] 1904-Continuea. 134 Table 11 [For a list of RECEIPTS FROM COMMERCIAL REVENUES:' the cities in each state arranged alphabetically and the GROUP IV.—CITIES HAVING- A POPULATION OF 1904r-Contmued. number assigned to 30,000 TO 50,000 each, see page 37.] IN 1904— Continued. KECEIPTa FKOM MTTNICIPAL SEKVICE INCOME. Net City num- CITY OE MUNICIPALITY. ber. From Total commercial revenue receipts. Total. Total. 115 116 117 118 119 Montgomery, Ala. 120 121 Springfield, 111. 122 123 124. 125 120 127 128 129 Quincy, East Chester, Elmira, N. Y Atlantic City, N.J. Wis 130 131 Superior, 132 133 134 Newcastle, KnoxviUe, Tenn.. RocMord, Pa 111 Jacksonville, Fla. 135 13G 137 138 139 South Omaha, Nehr. 140 Joplin, 141 142 Auburn, N. Y.. Fitchburg, Mass Galveston, Tex Macon, Ga Canton, Ohio Mo 143 Wichita, Kans Racine, Wis 144 Woonsocket, R. I 145 146 147 Joliet, 111 148 149 150 Sacramento, Cal Oshkosh, Wis 151 Council Blufls, Iowa . . , Taunton, Mass Chattanooga, Tenn. La .Crosse, Wis . 11,127 31,107 89,758 18,496 4,967 144,248 14,312 69,171 69,097 30,574 143,229 60,697 66,125 14,900 48 »56; 18,233 41,560 44,460 27,607 39,445 14,585 13,239 10,382 36,299 63,960 24,332 61,683 38,251 22,932 44,577 1,820 "21, 172,558 27,616 110,194 109,944 45,938 20,931 60,808 109,641 35,394 17,294 68,832 104,473 lees. 2 service Erivi- Minor 60, 10, $6,733 14 $160 6,205 7,027 $160 6,205 6,802 $25,233 3,070 2,761 34,634 771 3,248 1,699 3,248 1,599 4,4 5,665 6,722 8,796 8,796 2,368 533 4,508 533 4,608 2,271 2,831 2,271 2,831 7,000 7,000 2,-208 11,1 »28,9 86,4 2,268 6,665 6,722 2,308 2.108 3,340 18,4 4,9 2,554 116 li, 282 12, 24, 61, 38, "44, 1,096 340 i, 35, 16, 57, 104, $3,175 2.5,924 18,467 26 6,663 3,280 33,359 21,824 2,919 350 15,579 13,516 23,321 1,489 38,355 4,297 6,963 6,260 1,649 23,317 1,218 4,382 8,639 1,110 1,198 1,745 3,004 2,627 1,377 26,490 44,450 10,125 3,146 1,702 1,635 41,050 3,831 9,298 1,999 326 2,120 19,331 2,642 2,317 3,743 660 2,642 2,317 3,743 660 16,511 5,163 21,478 60 1,000 60 1,000 10,484 2,637 1,976 5,168 by refund payments reported etc., collected 1,019 11,944 8,474 12,439 11,166 3,422 27,620 897 7,815 143,229 Including certain erroneous receipts subsequently corrected 'Including all additional receipts, such as penalties, interest, For details, see Table 13. < For details of all interest receipts, see Table 12. s For details, see Table 14. 6 Of 'this amount $1,202 is from service transfers. ' Of this amount $122 is from service transfers. ' Of this amount $234 is from service transfers. B Of this amount $302 is from service transfers. 10 Of this amount $908 is from service transfers, n Of this amount $239 is from service transfers. " Of this amount $1,439 is from service transfers. .8226 70,025 '43,0 31,9 income).' income).' ?ges. 1, -16, receipts.' industries (municipal (municipal investment industrial Erivi- $27, 484 6 Departmental Receipts ol municipal !ges. 771 4,436 43,774 31,988 1 » Public Total. interest receipts W53, 42,085 62,057 27,041 30,733 and 10, 36, 57,388 51,952 52,580 46,066 Interest, penalties, 14, 133,143 73,045 176,465 31,547 Passaic. N. J 42,477 75,127 100,777 25,459 20,013 77,851 150,570 54,424 55,069 Mass Newton, Mass Chelsea, 70,025 19,935 115,886 178,398 38,944 108,451 Pa 76,688 4,051 41,043 67,197 34,907 145,993 27,248 61,818 125,596 261,540 York, Pa Salem, Mass... Maiden, Mass.. $27,484 1,389 67,695 10,631 16,665 160,129 233,328 101,995 38,294 186,127 Ark.. »52,717 4,459 70,596 60,470 49,616 181,076 19,920 149,098 203,556 37,160 Haverhill, Mass... Little Rock, Original assessment. S128,058 8,643 70,808 178,539 64,953 - 111 St. Louis, 111. From privileges. special assessments. in Table 4. on delinquent and deferred payments of special 6,125 4,493 $75,341 1,009 212 109,612 5,411 104,038 290 94,639 113,038 764 • 116,003 134,881 8,463 157,675 9,932 120 56,499 230,966 72,691 92,898 7,606 59,708 20,463 96,619 1,518 90,074 20,988 130,093 185 126,620 1,560 44,893 135 Table [For a list 12.—RECEIPTS FROM INTEREST: ol the cities in each state arranged alphabetically 1904. and the number assigned to each, see page 37.] GBOSS INTEREST RECEIPTS. city Keceived by CITY OB MUNICIPALITT. num- ACCRUED INTEREST. Derived fromReceived ber. from and City funds .1 Grand total New York, N.Y... $2,650,080 $7,700,542 11,259,965 1,471,458 792,278 542,913 1,826,157 477,109 181,651 165, 163 5,900,063 837,602 555,595 407,282 I.— CITIES HAVING A POPULATION OF Md $197,461 349,247 318,749 245, 689 62,796 $310,945 897,752 1,921,250 364,316 136,161 53,187 253,681 20,928 30,061 107,197 310, 679 '422,810 117,660 34,788 54,821 69,487 31,271 31,682 1,300,937 111,076 34,927 32,082 422,926 CO, 127 33,261 353, 138 Cincinnati, Ohio... Detroit, Mich 1,521,774 158,224 34,927 54,852 1,466,953 88,737 3,656 23,170 Milwaukee, Wis . . Orleans, La.. GROUP Washington, D. C. Newark, N.J II.— CITIES HAVING A POPULATION OF Ky 2,878 176,269 17,379 2,625 10, 115 280 1,754 944 4,297 10, 650 22,721 18,948 40,784 11,221 33,006 48,427 46,227 153,200 222,125 19,873 18,948 36,473 13,825 7,751 41,916 155,804 196, 870 3,340 7,296 1,126 3,529 1,913 40,556 2,091 18,717 1,802 16,415 40,556 12,013 18,880 21,349 18,314 6,577 1,090 1,109 23,028 9,352 9,512 132 23,683 12,769 18,442 55,969 31 11,975 6,143 31,049 15,496 15,'496 New Haven, 22,439 19,423 9,922 6,740 20,637 3,008 23,714 24,744 15, 392 24, 585 15,073 Oa Seattle, 87,018 15,496 Dayton, Ohio Lowell, Mass Hartford, Coim. Reading, Fa Richmond, Va. Nashville, . Tenn . . Wilmington, Del. Trenton, HAVING A POPULATION OF N.J Camden, N. J Bridgeport, Conn. 50,000 TO $175 143 2,695 68,908 14,888 61,769 67, 453 1,659 '5,'i24- 40,542 100,000 IN $1,805 21,428 32,998 14,146 109,863 19,381 11,652 39,658 7,692 31,093 14 12,013 11,742 21,265 13,262 7,138 84 5,062 23,683 632 7,-886 12, 137 10, 5£6 715 7,871 65,254 7,625 1904. $2,031 48,798 63,234 18,459 $2,031 50,564 66,628 688 21,352 646 4,538 7,582 1,518 10,409 661 32,501 30,005 1,623 10,775 10,050 2,598 18,378 546 520 15 31,981 29,612 70,675 6,840 3,935 4,671 5,362 5,938 6,656 4,313 4,671 6,454 19,300 7,726 4,462 1,700 62,924 12,424 15,717 4,671 5,464 68,862 19,080 20,030 $2,031 16,029 4,847 688 7,070 10,065 30,561 40,801 105 71,041 $2,031 77,875 92,578 688 25,529 10,611 35,099 48,383 1,623 81,450 Wash Grand Rapids, Mich. 1904. 2,975 70,662 15,832 66,066 78,003 40,556 12,013 Albany, N.Y Cambridge, Mass IN 43,323 6,121 30,843 65, 651 95, 417 25, 457 Atlanta, 22,770 300,000 23,012 3,200 109,336 1,289,654 110,666 25,845 32,082 $25,996 5,344 4,708 1,125 22,500 Omaha, Nebr III.—CITIES 'i,'428' 11,283 410 9,082 220,837 47,148 $850 229,900 61,575 105,843 2,550 Los Angeles, Cal.. Memphis, Tenn GROUP 237,076 $27,801 26,772 37,706 15,271 51,275 Mo 286, 476 18,263 10,859 71,148 18,948 82,700 167,025 229,876 Scranton, Pa Paterson, N.J Fall River, Mass.. Portland, Oreg 232 11,410 18,800 2,327 30,061 6,726 12, 535 Toledo, Ohio Denver, Colo Allegheny, Fa Columbus, Ohio... Worcester, Mass.. St. Joseph, $305,061 738, 180 1,887,929 364,316 136,161 $26, 147 5,853 203,598 27,090 37,848 32,567 Conn. 6 33,321 81,018 110,255 5,853 246,921 33,211 68,691 88,118 N.Y $1,738 159, 572 $2,504 Indianapolis, Ind. Providence, K. I... St. Paul, Minn Rochester, N.Y... Kansas City, Mo. Syracuse, 5,611,187 672,970 510, 415 366,078 244, 137 $28,651 256,672 99,281 121,114 134,913 Minneapolis, w"inTi Jersey City, N. J . TO $7,160,650 3,404 7,487 3,019 3,927 1,047,460 305,276 25, 339 33,261 116,062 100,000 $17,837 $5,884 $4,783,664 24,546 227,314 Cleveland, Ohio... Buflalo, N. San Francisco, Cal Pittsburg, Pa Y 1539,892 1904. $4,897,148 573,051 1,829,815 118,727 1,120,815 680,308 169,245 39, 199 3,200 245,941 receipts.',' 288,876 164,632 45,180 41,204 733, 495 Boston, Mass Louisville, '$9,016,152 OR OVER IN 300,000 Net or corporate interest receipts. public. transfers.' $5,094,609 922,298 2,148,564 364, 316 1,183,611 Chicago, 111 Philadelphia, Pa.. St. Louis, Mo Baltimore, $14,066,614 13,086,122 1,948,567 973,929 708,076 GROUP Interest PubliC $16,716,694 Group I Group II Group III Group IV New Other than city lunds.s Transfer paid to Total. 49,562 11,354 15,568 2,971 5,454 16,754 4,881 4,150 $684 $1,766 3,394 688 2,131 $27,311 25,950 4,177 19,221 ^933 2,546 2,845 312 payments of 'IndiSfs iSereS^n geSerttl"d^o*stts,*accriKid interest on loans issued by the various divisions of municipal government, and interest on deferred trust funds, accrued interest on city deposits, interest on securities other than those of city held by sinking, investment, and pubUc **'' aSludertateresrongeneral securities sold to the pubffc, and interest on deferred payments of taxes and special assessments. ,. .„.„„„ «,„„ „„„t, f,„„io <,= i„toro<,t n„nit.o. , mterest on city < Receipts by sinfing, investment, and pubUc trust funds from divisions of municipal government, or by such divisions from such funds, as securities held or purchased by such funds. . w Included in the column of gross interest transfer receipts. ^ « ^ public, 'Included in Table 11 as municipal investment income. Net or corporate interest receipts are the gross interest ^receipts from accrued interest Included therein, which are given in the column of 'accrued interest received from and paid to public. 'Including a service transfer of $26,733 from schools to sinking fund. ' , ' . ... i less <.>.» j...,v„.»<«-„ „< the duplications oj 136 Tablk [For a list of GROUP 12.—receipts FROM INTEREST: 1904—Continued. the cities in each state arranged alphabetieally and III.— CITIES HAVING A POPULATION OF tlie numtar assigned 50,000 TO 100,000 to eaeli, see page ACCKUED INTEEEST. GK0S3 INTEREST EECEIPTS. City nuju- Net or Deriyed Irom- Eeoeived by- CITY OK MTjmCIPALlTT. City funds.i $1,578 72,631 3,180 57,786 355 . New Bedford, Mass Oakland, Gal Mass 19, 747 Lawrence, Mass. 19,350 212 15,466 2,400 Springfield, Mass Somervilie, Savannah, Ga Peoria, Kans. Pa 36,515 3,180 45,632 355 $36,116 3,860 3,246 13,754 6,170 212 15,466 1,325 5,983 13,180 1,640 12 $1,7<80 12,154 $1,413 1,781 15,466 619 1,678 690 2,896 12,134 18,681 779 6,334 1,484 6,915 2,306 817 6,984 4,075 19,049 4,719 305 661 193 736 16,268 260 3,380 880 14,679 16,701 1,463 3,640 2,688 5,725 4,843 4,306 6,373 19,476 214 11,994 2,950 214 453 1,861 160 15,906 718 24,609 17,374 5,997 4,212 615 977 6,979 6,167 4,862 615 977 9,611 15,256 718 24,609 14,842 4,210 300 11,676 65,959 8,259 5,187 2,308 6,882 1,740 139 9,258 2,608 6,882 57,643 5,002 20, 118 WUkesbarre, Pa C Schenectady, N. Y.. Houston, Tex Harrisburg, Pa Portland, Me Youugstown, Ohio. GROUP DaUas, Tex Holyoke, Mass Fort Wayne, Ind. HAVING A POPULATION OF 30,000 TO 40 139 11,676 371 2,938 244 139 139 113 2,619 $502 2,590 10, 156 3,396 50,000 IN 1904. . - Altoona, Pa Pawtucket, H.I Binghamton, N. Y. 100 101 102 103 104 Augusta, Ga.. South Bend, Ind Mobile, Ala Johnstown, Pa. . Dubuque, Iowa. 105 106 107 108 109 Springfield, McKeesport, Pa.. Bayonne, N.J 110 111 112 113 114 Allentown, Pa Sioux City, loyva.. Terre Haute, Ind. Topeka, Kans Davenport, Iowa.. 115 116 117 118 119 $2,063 49,488 2,975 7,097 12,672 $2,642 4,030 1,019 $3,865 46, 874 1,019 2,619 4,367 $840 6,644 2,975 7,097 10,924 7,634 19, 158 4,366 3,425 2,400 8,267 11,389 2,400 3,632 11,194 57 1,969 1,714 57 11,028 Wash 79 576 2,308 1,670 11,899 22,583 2,457 Saginaw, Mich. . Brockton, Mass. Lincoln, Nebr... Covington, Ky.. Lancaster, Pa... Birmingham, Ala. IV.—CITIES 1,075 $4,705 63,518 3,994 7,097 15,291 Tacoma, Wash Akron, Ohio Spokane, SI, 578 9,397 2,608 18,558 67, 699 8,398 Elizabeth, N. J Yonkexs, N. Y Waterbury, Conn Salt Lake.Clty, Utah-. Norfolk, Va Charleston, S. $1,578 3,283 3,180 1,839 receipts.*,* 1,333 25,686 24,353 San Antonio, Tex City, transfers.' Transfer paid to pubUo. 6,157 Duluth, Minn. Evansville, Ind Utlca, N. Y. MancbEster, N. H. Erie, 16,887 16, 104 200 Interest 4,843 4,520 17,367 22,426 111 Kansas 55,947 355 oity funds." PubliC est receipts." 2,467 7,024 4,380 19,049 20,987 N.J Hoboloen, $69,348 Other than porate inter- from and Total. Lynn, Mass Des Moines, Iowa. cor- Received ber. Troy.N.Y 37.] IN 1904— Continued. 1,550 9,478 9,685 1,443 640 1,225 8,788 4,766 46,972 7,875 600 725 8,788 725 S,788 500 725 428 4,766 34,322 616 12,650 7,259 21,676 7,875 4,766 25,296 Montgomery, Ala. I , . Wheeling, Butte, Ohio W. Va. 1,763 85 79 4,574 79 4,574 22,722 1,749 10, 124 12, 714 16,266 1,749 9,105 10,542 1,019 2,172 2,218 2,048 170 601 4,159 4,127 601 1,054 750 6,456 21,268 1,749 8,099 2,723 4,489 1,454 451 2,025 9,991 197 741 Mont Quincy, IlL East St. Louis, HI.. Haverhill, Mass Little Rock, Ark. 3,175 1,163 30,147 25,226 216 3,105 4,127 519 4,159 4,127 3,145 1,163 4,921 26 3,175 1,163 19,482 26 364 10,665 216 1,163 1,025 Sinking, investment, and pubhc trust funds. Includes interest on general deposits, accrued interest on loans issued by the various divisions of municipal government, and interest on deferred payments of and special assessments. » Includes interest on general deposits, interest on securities other than those of city held by sinking. Investment, and public trust funds, accrued interest on city eecurities sold to the pubhc, and interest on deterred payments of taxes and speraal assessments. < Receipts by sinking, investment, and public trust funds from divisionB of manieipal govermmait, or by such dlvisionB from such funds, as interest on city eecurities held or purdiased by such funds. 6 Included in the column of gross Interest transfer receipts. Net or corporate interest receipts are the gross interest receipts from pubUc, less flae dupHcatiois <f 6 Included in Table 11 as municipal Investment Income. accrued interest included therein, which are given in the column of " accrued interest received from and paid to public. 1 2 is 137 Table [For a list 12.—RECEIPTS FROM INTEREST: 1904—Continued. of the cities in each state arranged alphabetically and the number assigned to GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 each, see page 37.] IN 1904-Continued. GROSS INTEBEST RECEIPTS. City Received CITY OE MUNICIPALITY. nnm- by- ACCRUED INTEREST. Derived Net or cor- from— Received her. from and Total. City tunds.i 120 121 122 123 124 Springfield, 111. York, Pa Salem, Mass... Maiden, Mass. Chester, Pa Mass Newton, Mass 125 126 127 128 129 Chelsea, 130 131 132 133 134 Superior, Wis Khoxville, Term. 135 136 137 138 South Omaha, Nebr. 140 141 142 143 Joplin, 144 145 146 147 148 149 150 151 Passaic, N.J Y Elmlra, N. Atlantic City, N. J. Newcastle, Pa Rockford, lU Jacksonville, Fla. ritohbuig. Mass Galveston, Tex Macon, Ga. Canton, Ohio Mo Auburn, N. Y.. Wichita, Kana.. Racine, Wis Woonsocket, E. I. . Other than city f unds.2 Public.' Interest transfers.* $410 16,926 26,041 29,247 4,010 $60 1,974 23,586 26,402 3,751 $350 14,952 2,456 2,845 259 $350 15,663 15,725 26,117 1,749 24,877 100,309 1,442 4,887 19,858 23,664 97,856 1,313 2,453 1,442 2,622 4,624 1,649 25,419 1,442 4,565 9,457 23,228 74,890 4,448 3,004 2,638 18 3,982 3,004 466 1,745 3,004 2,638 Transfer paid to receipts. <,» public. 2,703 4,996 16,645 60,510 15,340 13,104 282 2,098 326 2,443 2,265 15,234 1,263 10,316 3,130 2,261 322 10,401 porate interest receipts.' $84 2,209 2,796 $25 $350 15,579 13,516 23,321 1,489 1,649 23,317 1,218 4,382 8,539 2,102 224 183 918 1,745 3,004 2,527 18 15,323 47,893 15,340 4,488 342 4,996 1,322 12,617 8,616 4,996 2,957 41,050 3,831 10,337 282 1,756 326 2,443 282 2,098 326 2,443 13,688 19,460 11,509 2,767 1,702 1,635 41,050 3,831 9,298 3,294 1,322 1,999 326 2,120 11,813 9,861 1,952 2,376 9,437 24,415 629 24,314 262 101 367 19,865 629 5,125 10,480 3,060 6,126 2,065 4,354 5,125 4,888 984 4,550 1,392 Jollet, III Taunton, Mass Chattanooga, Tenn. Sacramento, Cal Oshkosh, Wis La Crosse, Wis 19,331 629 5,125 4,493 5,592 Council BluSs, Iowa. I Sinking, investment, and pubhc trust funds. > Includes interest on general deposits, accrued interest on loans issued by the various divislona of municipal government, and interest on deferred payments of taxes and special assessments. • Includes mtereat on general deposits. Interest on securities other than those of city held by sinking, investment, and public trust funds, accrued interest on city securities sold to the pubUc, and interest on deferred payments of taxes and special assessments. < Receipts by sinliuig, investment, and public trust funds from divisions of municipal government, or by such divisions from such funds, as interest on city 1 or purchased by such funds. Included in the column of gross interest transfer receipts. Included in Table 11 as municipal investment income. Net or corporate interest receipts are the gross interest receipts from public, less the duplications of accrued interest included therein, which are given in the column of " accrued interest received from and paid to public. securities held » « 138 13.—DEPAKTMENTAL RECEIPTS! FROM Table [For a list ol the CI.A£SIFI£D BY CQABAC- City CITY OE MTXNICIPALITT. ber. Total departmental receipts. Receipts from Grand poibMc. Service transfer NewYorfe, N. Y... S606,646 »6, 930, 521 $2,365,105 $565,512 $213,867 $1,.009,072 6,731,686 1,630,186 1,228,031 887,528 533, 687 4,129,775 1,077,380 1,035,593 687,773 1,783,016 358,681 123,256 100,152 387,071 79,251 67,646 41,544 124,859 24, 116 4,585 60,307 SiO, 652 $565,258 7,643 616,506 223,041 101,606 $201,833 20,123 18,969 3,838 16,604 $36,383 15,576 47,974 $228, 6S5 15,773 11,032 10,627 169, 166 1,123 13,164 16,641 750 66,840 9,699 1,954 1,478 1,340 1,500 48,194 3,577 9,369 110,212 8,492 120 3,171 8,027 296 7,315 3,409 6,873 S8, 401 14, 116 1,978. 4,972 9,806 41,229 6,746 3,933 24,441 I.— CITIES $1,413,131 488,236 1,808,150 389, 595 879,075 158,477 299,001 251,906 409,674 118,129 122,807 164, 124 68,484 165,407 122,755 164, 124 64,126 165,407 Md Cleveland, Ohio... Buifalo, N. San Francisco, Cal Pittsburg, Fa Y Cincinnati, Ohio.. Detroit, Mich Milwaukee, Wis... New Orleans, La. GROUP Washington, D. C, Newark, N. J II.— CITIES 136,207 130,988 105,764 HAVING A POPULATION OF 164,014 311,328 251,906 411,014 118,129 Boston, Mass OR OVER IN 300,000 $396, 40O $5, 398 24,602 3,122 277 176,674 364, 769 1,210, 174 152, 323 !919,054 116, 100 5,537 12,327 325,678 335,796 169,737 66,727 1,440 62 54,948 133, 171 48,529 37, 380 4,368 H.AVING A POPULATION OF 100,000 $21,212 5,400 $362,419 107,080 62, 782 74, 729 39,720 $341,207 101, 680 62,782 74, 729 39,720 37, 665 S7,665 126, 738 7,463 66,723 32,914 1,310 Mo.. 134,201 66,723 34,224 43,226 Toledo, Ohio Lenver, Colo Allegheny, Pa Columbus, Ohio... Worcester, Mass.. 44, 143 114,980 25, 986 67, 304 172,169 41,410 93,814 25,986 67,304 132, 408 Los Angeles, Cal-. Memphis, Tenn... 148,897 47,624 29, 662 22,718 13, 723 113,497 47,624 29,662 22,718 13,723 5,782 40,616 12,640 34, 471 32,909 4,626 40,616 12,640 33,865 Minneapolis, Minn Jersey City, N. J., Ky Indianapolis, Ind Providence, R. I.. St. Paul, Minn Rochester, N. Y.. City, Omaha, Nebr New Haven, Conn. Syracuse, N. Y St. Joseph, Mo Scranton, Pa Paterson, N.J fall River, Mass.. lortland, Oreg GROUP Atlanta, Sales. tie, 477, 431 $1,418,529 612, 738 1,811,272 389, 872 1,055,749 Chicago, 111 Philadelphia, Pa.. St. Louis, Mo Kansas Privilege rentals. 6,966,373 1,766,393 1, 359, 019 993,292 GROUP Louisville, Rents. Charges. receipts. $11,084,077 total, Group I Group II Group III Group IV Baltimore, to «ft(5h state arranged alphabetically CLASSIFIED BT BOtTECE. TEE. num- cities Ga 27,646 70,740 30,000 4,315 10,534 Dayton, Ohio... Lowell, Mass Hartlord^Conn. Reading, Pa Richmond, Va . . . Wilmington, Del. Trenton, N.J Camden,N. J Bridgeport, Conn ' 27,545 40,141 28,829 4,315 10,634 16,661 22,313 8,489 10,713 13,785 Soattle^Wash Grand Rapids, Mich. $91,414 9,605 96,097 81,248 87,645 300;0fl0 IN 1904. 1,961 104,837 17,649 10, 070 17,626 17,023 68,077 3,366 3,941 40,080 10,877 19,941 4,006 3,916 1904. $259,902 56, 523 9,626 $1*00,759 38, 573 9,444 $4,240 11,196 63,.680 20, 234 18, 963 108 U,050 824 9,360 66,284 31,004 18, 458 16,010 12,361 32, 624 2,546 9,187 1,338 1,166 4,164 20,762 828 1,437 $1, 758 7,744 7,612 5,675 1,818 1... ?,733 14,224 -21,166 .67,685 •»Q,1S2 39,761 21,157 62,422 142,466 1,778 8,656 6,779 35,400 98,746 38,181 12,914 8,141 6,626 11,101 4,083 6,897 12, 694 8,064 10,937 257 1,403 857 1,176 26,938 6,103 9,448 1,026 1,166 4,241 36, 428 2,330 22,312 29,427 367 1,410 8,166 6,707 162 16 512 1,200 1,W)4 219 844 793 1,919 1,632 4,200 $670 $2,436 600 '"m HAVING A POPULATION OF $137,363 9,605 100,044 81,248 87,645 Albany,N.Y Cambridge, Mass Nashville, Tenn . III.— CITIES TO 226,965 137, 939 103, 516 16,661 21,893 8,489 10,713 13,785 $45,949 4,947 30,599 1,171 Including certain erroneous receipts subsequently corrected 420 60,000 TO 1,'998 100,000 IN 8,846 2,863 1,371 2,212 890 70 188 4,785 21,712 34 ,26 1904. $122,821 2,972 71,439 77,813 78,349 $1,456 7,666 1,406 6,126 2,200 633 19,195 68,037 12,098 1,823 1,430 4,146 7,466 12,614 374 3,392 1,930 1,139 2,633 115 1,981 16,229 13,964 3,048 2,407 2,848 40 5,660 4,240 5,775 3,441 220 1,834 216 2,256 6,110 by refund payments 20,802 8,298 leporied in Table 200 4. 100 336 30 $11,637 4,677 18,849 1,397 2,970 2,276 4,098 2,655 2.003 3,731 737 825 139 MUNICrPAL SERVICE INCOME: and tba immber assigned to each, see 1904. page 37.] CLASSiriED BY DEPABTMBNTa, OFFICES, AND ACCOTTNTS. 140 13.—DEPAETMENTAL RECEIPTS FROM Table ^ [For a GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 list of the cities in eacli IN 1904— Continued. CLASSIFIED BY CHAKACTEE. CITT OB MmnCIPALITY. Eeceipts Jrom public. Troy,N.Y Lynn.Mass S3, 871 61,991 32,065 66,117 10,328 . _ Peoria, 111 Duluth,Minn E vansville, Ind Utica,N.Y Manchester, N. H San Antonio, Tex Elizabeth, N.J Yonkers,N.Y Waterbui'y Conn Salt Lake City, Utah , Kansas City, Kans . . Erie,Pa Wilkesbarre, Pa Norfolk, Va Charleston, S. C Schenectady, N. Y . Houston, Tex Harrisburg, Pa Portland, Me Youngstown, Ohio. . . GROUP Tex Dallas, IV.— CITIES 3,984 37,263 1,251 36,053 6,165 Service transfer $9,907 22,873 8,709 20,531 7,648 19,600 110,026 3,046 3,673 1,119 Spokane, Wash JBirmingham, Ala. .. Altoona, Pa Pawtucket, R. I Binghamton, N. Y. 10,432 49,507 2,140 27, 445 17, 599 10,432 29,507 2,140 27,445 17,699 Augusta, Ga South Bend, Ind. Mobile, Ala Johnstown, Pa... Dubuque, Iowa.. 30, 198 4,421 13,428 8,637 2,768 17,829 4,421 8,699 8,637 2,768 Springfield, Ohio. 14,868 8,304 13,116 12,724 9,427 14,868 5,664 13,116 12,724 4,799 Akron, Ohio Saginaw,. Mich.. Brockton, Mass. Lincoln, Nebr... Covington, Ky.. Lancaster, Pa... W. Va. Wheeling, McKeesport, Pa.. Bayonne, N. J Butte, Mont Allentown, Pa Sioux City, Iowa. Terre Haute, Ind. Topeka, Kans 864 15,304 7,907 9,109 19,440 Montgomery, Ala.. Quincy, East 111 St. Louis, 111. Haverhill, Little Mass Sock, Ark. . 1 515 3,070 2,761 29,847 20,634 16, Privilege rentals. 30 3,071 30,000 '373' 7,897 3,180 1,013 11,401 2,400 1,117 15 600 2,647 6,098 2,897 2,358 973 4,471 495 133 346 3,208 1,823 1,612 293 1,140 371 60 2,373 190 1,697 853 902 90 444 739 766 1,491 772 35,800 30 28,460 4,996 2,056 $10 782 603 84,868 3,217 5,410 10,359 10,210 393 $10 12,878 1,656 9,289 5,537 18,283 5,656 2,496 $1,122 1,604 6,890 1,717 938 18,016 3,954 69 9,541 9,597 4,667 5,649 7,882 2,489 617 658 1,535 316 300 26 36 4,939 376 TO 50,000 4,984 IN 221 $2,550 192 3,066 627 1,226 17,337 60,580 1,083 2,292 38 1,562 405 1,367 739 12 692 143 1,487 13,819 1,101 4,802 2,670 4,829 27,814 1,906 12,819 6,723 1,487 1,375 82 1,477 36 2,650 4,628 6,227 7,867 11,268 11,540 7,401 14,812 459 3,833 7,761 9,718 4,787 5,290 20,164 230 622 26, 555 24,089 789 6,779 264 3,230 210 626 1,614 500 2,232 693 708 96 292 1,027 125 59 1,637 3,039 546 31, 819 166 18,934 12,369 180 $1,217 2,067 87 2,062 663 13, 107 20,000 6,708 815 7,008 205 118 423 695 498 4,190 467 1904. 5,671 . $670 7,747 7,091 16,084 7,576 222 $5,897 20,272 4,867 17,786 4,387 $1,245 16,304 7,907 9,109 19,440 26,233 3,070 2,751 34,634 26,924 Davenport, Iowa. Bents. 77,119 32,248 32,456 12,909 2,512 12,054 19,500 94,764 3,046 3,673 1,119 Tacoma, Wash... Fees. $2,059 51,858 18,108 48,095 1,814 $3,753 HAVING A POPULATION OF $9,907 24, 118 8,709 20,531 7,648 Holyoke, Mass Fort Wayne, Ind Charges. receipts. 87,348 5,222 7,175 11,416 12,728 3,984 37,263 1,281 39, 124 6,155 Somerville, Mass 16,112 5,861 12,393 10,022 18,942 87,348 6,222 7,175 11,416 12,728 Lawrence, Mass 25,923 17,021 3,533 9,573 9,160 15,112 6,861 12,786 10,022 20,998 Springfield, Mass 97,468 32,994 33,712 13,129 8,214 25,923 17,326 3,533 15,129 11,666 Oakland, Cal $3,871 58,238 32,065 54,063 10,328 102,125 38,643 41,694 13,129 8,214 Pes Moines, Iowa New Bedford, Mass. . CLASSIFIED BY SOUBCE. Total departmental receipts. Savannah, Ga Hoboken, N. J state arianged alphabetically 815 355 1,506 1,176 S243 1,587 689 66 1,373 $37, 776 427 542 499 1,737 830 328 500 312 3,709 1,196 628 2,384 1,116 343 437 39C 1,860 123 176 219 3,815 3,472 1,226 33 70 150 1,086 1,056 2,110 82 179 173 8 673 2,700 526 1,800 2,553 471 1,345 764 Including certain erroneous receipts subsequently corrected by relund payments reported in Table 589 20,672 1,230 3,304 824 4. 626 203 179 718 9,397 259 1,843 429 4,181 257 141 MUNICIPAL SERVICE INCOME: 1904—Continued, and th%nuinbei assigned to each, see page GKOUP 37.] III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 CLASSIFIED BY BEPAETMENTS, OFFICES, AND ACCOUNTS. \ IN 1904-Continued. 142 Table 13.—DEPARTMENTAL KECEIPTSi FROM [For a GROUP IV.— CITIES HAVING A POPULATION OF 30,000 TO list of 60,000 IN CLASSIFIED BY CHAEACTEK. City num- CITY OB MUOTCIPALITT. ber. Receipts from public. 120 Springfleld, 111. 121 122 123 York, Pa Salem, Mass... Maiden, Mass. 12-1 Chester, 125 126 Chelsea, 127 Passaic, N. J $6,663 3,280 21,824 2,919 130 Superior, 131 KnoxviHe, Term.. 132 Newcastle, Pa Eockford, 111 Jacksonyille, Fla. 135 136 137 138 139 Wis Pouth Omaha, Nehr. Fitchhurf];, Mass Galveston, Tex Macon, Ga Canton, Ohio Mo 140 141 142 143 Joplin, 144 145 146 147 Woonsocket, R. 148 149 160 151 Sacramento, Cal Oshkosh, Wis Auburn, N. Y. Wichita, Kans. Racine, AVis I. . Joliet,Ill Taunton, Mass Chattanooga, Tenn. La Crosse, 25,361 37, 906 4,297 6,963 6,250 867 11,944 8,474 12, 439 3,902 1,377 25, 490 44, 460 10, 125 3,146 3,422 26,368 897 7,815 16, 511 30,08.3 14, 619 6,163 21,210 24,083 Wis 10. 484 Council BlulTs, Iowa. Service transfer $1,651 10, 6,163 21,478 637 1,976 5,168 2; 484 2,637 1,941 5,168 Charges. receipts. 1,377 26, 490 44, 460 10,125 3,146 3.422 27:620 897 7,815 Elmira, N. Y Atlantic City, N. J. 134 29,082 38,355 4,297 6,963 6,250 1,019 11,944 8,474 12, 439 11,166 Mass Newton, Mass 128 129 133 $6,663 3,280 33,359 17,881 2,919 33,3.59 Pa CLASSIFIED BY SOUBCE. Total departmental receipts. $3,943 3,721 450 7,264 1,252 1,892 268 6,000 35 the cities in each state arranged alphabetically 1904-Continuecl. 143 MUNICIPAL SERVICE INCOME: 1904-Continued. and the numliei assigned to each, see page 37.] GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS. IN 1904^-Coutlaued. 144 Table 13.—DEPARTMENTAL RECEIPTS FROM • [For a list of the —Health conservation and rV.— Highways. sanitation—Continued. CITY OE MtraiCIPALITY. Sanitation. Sewers and sewage disposal. Grand total Refuse General adminis- Streets. Sidewalks. $491,063 $3,458,590 $331,297 $1, 369, 171 109,962 2,195 11,512 1,893 37,619 16,795 67,427 22,901 2,148,786 482,621 541,751 282, 432 146,761 71,852 86,342 26,342 623,653 325,846 214, 799 204,873 49,235 107,590 I.—CITIES HA.VING .All other. posal. $134, 742 66, 134 Bridges other than toU. tration. dis- 268, 104 GROUP 1 Total. Street cleaning. $125, 562 Group I... Group II.. Group HI. Group IV.. each state arranged alphabetlcaU; ACCOUNTS—Continued. CLASSIFIED BT DKPAETMENTS, OFFICES, AND III. cities in A POPULATION OF 300,000 OR OVER IN 1904. S121, 846 4,632 46,263 20,104 15, 490 $1,546,887 81,070 5,809 17,454 17,513 1,292,770 32,851 208,052 18,214 145 MUNICIPAL SERVICEE INCOME: 1904—Continued. and the number assigned to each, see page 37.] CLASSIFIED BY DEPAETMENTS, OrFICES, AND ACCOTINTS—Continued. 146 Table 13.—DEPARTMENTAL RECEIPTS PROM [For a GROUP III—CITIES HAVING A POPULATION OF 50,000 TO 100,000 ' list ol the cities in eaeJi state IN 1904— Coatiaued. arranged alphabetically 14T MUNICIPAL SERVICE INCOME: and 1±e jaumber assigned to ea,ch, * i9(M~CoMfcimie(L see page 37.] GKOUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS— Continued. 1904-Contiira6a. 148 Table 13.—DEPARTMENTAL RECEIPTS FROM (For a GEOUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 • list of the cities in each state arranged alphabetically IN 1904—Continued. 149 MUNICIPAL SERVICE INCOME: 1904^Coiitmued. and the ntuulier assigned to each, see page 37.] GEO UP 1V.-CITIES HAVING A POPULATION OP CLASSIFIED BY DEPARTMENTS, OFFICES, AND 30,000 TO 60,000 IN 1904-Continnea. ACCOUNTS— Continued. 150 Table [For a CLASSIFIED BY CHAEACTEB. of the cities in each state arranged alphal>etioaiiy CLASSIFIED BY SOUBCE. Total City num- CITY OE MUNICIPALITY. ber. receipts ol municipal industries. Receipts from public. Grand total Service transfer Charges. $53,232,434 $1,204,668 $1,710,315 33,241,612 8,365,705 6,732,575 4,892,542 664, 120 905,012 113,919 179,515 247,014 269, 711 8,804 12,331 1,212 3,247 I.— CITIES Privilege rentals. Bates. $2,048,778 $25, 594 33,906,732 8,479,624 6,912,090 6,139,556 GROUP Bents. Fees. receipts. $54,437,002 Group I Group II Group III Group IV 1 list 14.—RECEIPTS » OF HAVING A POPULATION OF 288,951 246, 641 300,000 OB OVER IN $4,014,966 $46,435,824 654, 669 3,825,705 83,839 37,092 68,330 26; 873, 490 1, 189,366 124, 497 80,246 1904. 7,771,417 6,242,584 4,548,333 151 MUNICIPAL INDUSTRIES: ' and the number assigned to eacb, ciiASSiFiED 1904. see page BY SOURCE—continued. 37.] 152 Table [Tor a GROTTP ni.— CITIES HAVING A POPULATION OP City £0,000 TO 100,000 list of 14.—RECEIPTS OP ' the cities in each state arranged alphabetically IN 1904— Continued. 153 MUNICIPAL INDUSTRIES: 1904—Continued, and the number assigned to each, see page GEOUP CLASSIFIED BY socKCE—Continued. 37.] III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1904-Continued. 154 Table [For a GROUP IV.— CITIES HiVING A POPULATION OF City 30,000 TO 50,000 list of 14.—RECEIPTS OF > the cities in each state arranged alphabetically IN 1904— Continued. 155 • MUNICIPAL INDUSTRIES: 1904—Continued. and the number assigned to each, see page GKOUP CLASSIFIED BY SOURCE—eontinaed. 37.] IV.—CITIES HAVING A POPULATION OP 30,000 TO 50,000 IN 1904— Contmued. 156 Table 15.—PAY>ffiNTS, RECEIPTS, AND BALANCES OP PRIVATE TRUST FUNDS AND ACCOUNTS: [For a list of the cities in eacli state arranged alphabetically and the number assigned to ' 1904. ea«h, see page 37.] PAB VALUE OF City num- CITY OK MTTNICIPALITT. For in- ber. vestments purchased.3 Grand total Group I Group II Group III Group IV For purtrusts. 11,141,419 2,699,069 167,708 190, 168 GROUP 1 of year. poses ot $183,902 $14,088,364 96,455 72,947 2,500 12,000 Aggregate of all payCash and ments, and cash credcash and its at close cash credat close of year.s its cash credits at beginning of From in- vestments From disposed year. interest. of.« $4,168,278 3,265,207 712,773 66,578 123,720 I.— CITIES $18,440,644 IN- VESTMENTS AT CLOSE OF TEAR. Cash and For purposes of trusts. City securities. Other in- $111,067 $6,621 $14,206,657 $230, 360 $300, 300 3,012,876 932,275 95, 105 76,053 5,985 103,742 2,795 1,406 1,737 633 11,481,426 2, 347, 366 129,944 247,822 124,955 83,227 2,905 19,273 224,300 76,000 HAVING A POPULATION OF 300,000 OH OVER IN 1904. year.< vestments, S4, 116, 309 1,330 Private trust liability at close of $4,698,938 162 1,020,300 145,483 142,993 3, 390, 157 Table 15.—PAYMENTS, RECEIPTS, AND BALANCES OF PRIVATE TRUST FUNDS AND ACCOUNTS: > 1904—Continued. p'or a list of the cities in each state arranged alphabetically GROUP g City IV.— CITIES and the number assigned to HAVING A POPULATION OF 30,000 TO 50,000 each, see page 37.] IN 1904. 158 16.—PAYMENTS, KECEIPTS, AND Table [For a list ol the cities in each state arranged alphahetically CASH ON HAND AT CLOSE OF YEAR. PAYMENTS. For investments purNinnber CITY OB MUNICIPALITY. chased. For accrued Aggregate of all payments, and cash on In- terest. ol lunda re- ported. To On invest- Total. From From public. city.s ments On city other securi- than public for purposes of trusts. Transfer Included pay- with city cash." Reported hand at only as trust fund close of year.' cash.s ties. city securities. Grand Group I Group II Group III Group IV total 380 $10,080,814 $2,036,023 130 8, 120, 961 986,089 411, 579 562, 195 1,367,222 99,382 183, 620 384, 799 GROUP 1 I.— CITIES $2,059,437 $2, 849 $4, 566 352 646,064 73, 180 100, 841 116 364 3,785 476 1, 340, $4,973,175 Si, 005, 776 758 288,606 103, 129 38, 682 866,718 52, 198 51, 650 35,209 4, 542, 2,369 HAVING A POPULATION OF 300,000 OR OVER IN 1904. $211,388 $2,775,716 $13,067,917 766 1,405,668 762, 977 461, 499 9,726,365 1,739,066 884,710 717,776 199, "ii,'632' 165, 581 159 BALANCES OF PUBLIC TRUST FUNDSi^ and the number assigned to each, see page CASH ON HAND AT BEGINNING OF YEAR. 37.] 1904. 160 Table 16.—PAYMENTS, RECEIPTS, AND BALANCES [For a GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 list of ttie dtioa In each: state arranged alphabetteaHy IN 1904-Continued. 161 OF PUBLIC TRUST FUNDS:' 1904—Continued, and the number assigned to each, see page GROUP CASH ON HAND AT BEGINNINQ OF TEAK. 37.] III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 19D4-Continued. 162 Table [For a 17.—PAYMENTS RECEIPTS AND list oi tlie cities in each state arranged alpliabetically PAYMENTS. Aggregate For investments City num- CITY OB MOTaClPALlTY. ber. Number purchased.! For accrued Cash on hand at interest. of funds reported. Miscella- neous On invest- Total. From From public. city.8 ments other than city On city seouri- Transfer close of year. payments payments. of all payments, and cash on hand at close of year.« Cash on hand at beginning of year. to public. ties.< securities. Grand Group I Group II Group III. Group IV.. . total. 34 52,125,848 $170,686 384 604, 512 89, 312 129, 640 GROUP 2 100,000 8,222 7,258 I.— CITIES $493 $1,687,802 $400,680 1,155,995 404, 165 69, 184 58,458 65, 261 83, 311 347 4,106 1,072 7,800 62, 359 HAVING A POPULATION OF $196,708 191, 183 $70, 169 65, 206 1, 402, 300,000 OR OVER IN 1904. 218, 351 33, 767 $2, 526, 528 $82,284 645 587,823 307, 663 163,397 12, 196 62, 529 1, 467, 7,319 240 163 BALANCES OP INVESTMENT FUNDS:* ffind the number assigned 1904. to Gaoh, see page 37.] EECEIPTS. 164 Table [For a list ol 18.—PAYMENTS, RECEIPTS, AND the cities in eacli state arranged alphabetically Aggregate For investments Number CITT OE MUNICIPALITT. purchased. For accrued Cash on interest. hand at of funds Miscella- reported. On Total. From From public. city.' neous invest- ments other than On city city Transfer close of year. payments payments. of all payments, and cash on hand at close of year.8 Cash on hand at beeinning of year. ties.< securi- to public. securities. Grand total Group I Group II Group III Group IV $92,952,299 66,548,967 13,533,666 7,102,716 5,766,950 GROUP New York, N.Y.. Chicago, 111 Philadelphia, Pa.. St. Louis, Mo Boston, Mass Baltimore, Md Cleveland, Ohio... Buffalo, N.Y San Francisco, Cal Pittsburg, Pa Cincinnati, Ohio . Detroit, M;ich $5,493,566 $38,451,511 2,350,899 947,831 1,408,178 786,958 I.— CITIES $41,142,872 689,560 4,761,997 1,093,500 28,981,978 6,689,846 1,410,432 1,369,255 $8,338 18" 2,615 3,891 1,814 $32,359 $39,738,178 $9,228,347 $22,768,832 $115,721,131 $16,434,185 29,773,493 4,468,936 3,034,793 2,470,957 5,432,855 1,422,152 1,239,926 1,133,414 13,327,622 4,600,219 2,889,342 1,951,649 79,876,689 18,133,885 9,992,058 7,718,599 8,007,530 3,317,524 3,000,992 2,108,139 10,024 12,286 5,497 4,552 HAVING A POPULATION OF 300,000 OR OVER IN 1904. 165 BALANCES OF SINKING FUNDS:' and tlie number assigned to each, see page 1904. 37.] EECEIPTS. 166 Table 18.—PAYMENTS, RECEIPTS, AND BALANCES [For a Ust of the GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 cities in each state arranged alphabetically IN 1904-Continued. 167 OP SINKING FUNDS: ' 1904^Continued. and tha number assigned to each, see page GROUP 37.] III.-CITIES HAVING A POPULATION OF KECEIPTS. 50,000 TO 100,000 IN 1904-Continued. 168 Table 19.—TOTAL AND PER CAPITA DEBT OBLIGATIONS AT CLOSE OF YEAH, TOGETHER WITH CHANGES [For a list of the cities in eaoli state arranged alpliatetioaUy PAK VALUE OF DEBT OBLIGATIONS AT CLOSE OV YEAE. Aggregate. CITY OE MT7NICIPALITY. Total. Revenue and tax Grand total loans. Special Classified as issued Outstanding Other debt warrants. obligations. City govern- ment. Independent school byOther divisions of districts. municipal government. $1,531,462,666 $1,368,563,122 $69,385,311 $70,304,101 $20,747,766 $2,462,355 $1,433,815,658 $31, 599, 472 $66,047,625 1,041,496,046 229,379,316 152, 523, 320 108,063,973 940,644,820 197,846,635 136,393,095 93,678,672 46,454,343 13,660,379 5,877,208 3,603,381 39,041,126 15,034,271 8,084,529 8,144,176 14,387,031 2,343,869 1,666,826 2,360,040 968,726 604,162 511,662 377,805 090,343,402 202,726,466 144,286,966 06,458,834 6,075,617 10,317,207 7,977,854 7,228,794 45,077,027 16,335,663 258,600 4,376,345 GKOUP 1 assessment loans.' General bonds. Group I Group II Group III Group IV by character. Classified I.— CITIES HAVING A POPULATION OF 300,000 OE OVER IN 1904. 169 DURING YEAR IN PAR VALUE OF DEBT OBLIGATIONS » AND OF SINKING FUND ASSETS: ^ and the number assigned to each, see page 37.] PAR VALUE OF DEBT OBLIGATIONS AT CLOSE OF YEAR—Cont'd. 1904 170 Table 19.—TOTAL AND PER CAPITA DEBT OBLIGATIONS AT CLOSE OP YEAS, TOGETHER WITH CHANGES [For a GEOTTP III.— CITIES HAVIVG A POPULATION OF 50,000 TO list of 100,000 the cities in eaoli state arranged alphaljetically IN 1904—Continued. 171 DURING YEAR IN PAR VALUE OP DEBT OBLIGATIONS^ AND OF SINKING FUND ASSETS: ' and the number assigned to each, see page GROUP 19tf4-Continued. 37.] III.-CITIES HAVING A POPULATION OF PAB VALUE OF DEBT OBLIGATIONS AT CLOSE Or YEAS^-COnt'd. 60,000 TO 100,000 IN 1904-Continuea. 172 Table 19,—TOTAL AND PER CAPITA DEBT OBLIGATIONS AT CLOSE OF YEAE, TOGETHER WITH CHANGES [For a GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 60,000 list of the cities in each state arranged alphabetically IN 1904— Continued. 173 DURING YE:AR in pas VALUE OF DEBT OBLIGATIONS ^ AND OF SINKING FUND ASSETS:^ 1904—Continued, and the number assigned to each, see page 37.] GROUP TiS, VALUE Aggregate 01' IV.-CITIES HAVING A POPULATION OF DEBT OBLIGATIONS AT CLOSE OF YEAR— Cont'd. —Continued. 30,000 TO mCKEASE Debt Per capita. 50,000 DTJEINO IN 1904-Continued. YEAB IN FAB VAltTE OFSinking fund assets. obligations. City Classified as.held Debt hy— Less sinking fond assets. Debt leas Total debt. Public. sinldng fund Total. Held by Held by public. city funds.' $103,393 32,769 S2,600 29,060 37,000 77,230 81,700 {1,186,306 1,043,536 794,950 1,323,742 947,277 $31.64 28.97 21.86 49:54 28.98 $31. 64 1105,193 27.94 21.32 35.62 25.84 '239,822 6 7,760 10,000 6 1,267,000 4,967,«19 780,439 638,133 1,928,170 51.99 190.60 34 57 1,137,795- 7,500 223,000 32.07 72.58 125.68 21.75 32.07 61.03 27,087 24, 618 6 37,947 6 49,203 45,005 6 2,364,010 1,267,000 4,543,309 780,439 1,145,295 2,175,237 l,2S3,Zltt 169,795 1,189,826 1, 449, 603 511,624 40.13 41.91 15.04 18.89 40.32 33.55 41.62 15.04 18.89 40.32 1,058,943 778^200 1,763,750 9SI,00a 1,463,173 511,624 500 641,690 1,368,000 357,173 379,000 259,000 65,305 235,279 661,085 1,072,805 588,068 287,000 'i98,'867 176,900 492,Ii30 100,500 647,717 569,649 all curities. 26.83 58.22 890,048 1,522,958 2,937,475 723, 389 1,605,058 50.21 46.54 90.07 22.23 49.45 7.25 20.60 33.68 IS. 58 6.85 20.60 33.68 17.72 36 33.67 103. 84.15 15.97 72:94 31.82 176,900 492,130 586, 112 569,649 74 21 5.81 2,330,092 498,797 1,561,748 966,218 5.81 16.34 20.18 22.47 16 34 25.76 22.47 15.97 50.41 31.28 44,019- 6 204,116 46,063 629,668 6 43, 150 199,366 $1,800 11,250 6188,469 52,600 65,900 $29,567 359,117 123,063 15,045 H30,715 37,947 6 49,208 6 81,495 128,600 $11,260 185,605 62,600 65,900 61,913 155,113 22,953 126, 500 76,416 795 Sinking, favestment, . , and public trust funds„ 120 14, 462 119,295 130,813 6 5,045 121 122 123 34,826. 125 126 127 128 329 6 6 6,667 6144,750 6 37,947 6 49,203 s 48,205 65,244 75)529 6 8,457 204, 116 264, 116- 36,893 5,668 6 40, 150 187,673 6 619,884 20,314 62,200 6 9,246 82,275 618,124 58, 542 13,520. 65,244 75i529 6 8i467 135,000 83,670 23,776 20,314 2,200 9,246 82,275 6 18,124 6 6 795 49,000' 82,000 6 83,670 6 $18,307 173,512 125,653 6 50,855 6 69; 859 6 6)557 6 6 9,170 624,000 63,000 11, 693 6 10,483 796,546 1,946 22,330 6 21,433 172,546 4,945 22,330 5 610,960 624,000 6 3,000 56,546 166,878 6 45,095 177,036 6 15,413 21, 163 12,357 12,357 27,770 21,163 118,278 10,992 6 curitieSfc 14)255 103,647 5 ber. SG- 6 27,770 21,163 118,278 10,992 6 6 61,913 169,368 34,826 num- $106, 193 6 61,913 155,333 50,339 49,000 65,244 75,529 6 8,457 6 6 51,363 6 5,160 6 55,900 City 63,000 6 118,278 13,992 3,000 63,000 55,360 2,360 53; 000 '43,' 660' 80,597 5,062 38,597 5)062 42,000 6 6 30,917 23,168 6 30,917 23,168 revenue loans, tax warrants, tax short-term loans in anticipation of taxes, commonly designated as revenue bonds, loans, ets. < 6^,190 661,085 1,072,805 S60,7ia 2,355,000 498,797 2,060,775 972,814 3lncluding 2L75 1,368,000 890,048 1^648,096 2,991,958 838,841 1,564,460 city se- assets. City-funds.^ »1, 183, 706 Other than Total. obligations less sinking fund -"^ Decrease. » 6 79,640 83,670 56,821 15,252 62,200 6 9,246 51,358 5,044 certificates, 124 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 ^45 146 147 148 149 160 151 temBsraiy 174 Table 20.—GENERAL BONDS AND SPECIAL ASSESSMENT LOANS OUTSTANDING [For a list of tlie cities in each state arranged alphabetically ISSUED FOB QENEBAL MUNICIPAL PUKPOSES. ISSUED FOE MUNICIPAL INDUSTEIES. City num- CITY OK MUNICIPALITY. Total. ber. Water- Total. Grand total $1,438,867,223 $422,328,083 $252,864,758 979,685,946 212,880,906 144,477,624 101,822,747 Group I Group II Group III Group IV 300,325,858 60,343,360 35,457,225 26,201,650 143,378,883 57,941,750 31,133,225 20,410,900 GROUP Now York, N.Y.. Chicago, 111 Philadelphia, Pa St. Louis, Mo . . Boston, Mass Baltimore , Md Cleveland, Ohio... Buffalo, N. San Francisco, Cal Pittsburg, Pa Y Cincinnati, Ohio.. Detroit, Mich Milwaukee, Wis... New Orleans, La.. Washington, D. C. Newark, N. J Minneapolis, Minn. Jersey City, N.J... , Ky Indianapolis, Ind. Electric liglit and gas works. $815,825,106 $49,632,599 568,072,521 117,520,999 73,487,891 56,743,695 35,874,119 7,164,500 3,506,580 3,087,400 $143,913,855 39,962,883 23,995,402 18, 469, 523 6,627,500 4,310,000 3,605,202 6,627,500 3,950,000 3, 491, 382 360,000 113,820 600 25, 498, 852 2, 150, 300 2,125,300 25,000 37, 559, 140 8, 254, 939 7, 669, 668 6,321,200 1, 805, 000 400, 250 5,811,600 1,155,000 400,250 509,600 $865,000 245,000 10,264,700 4, 680, II.— CITIES HAVING A POPULATION OF 39.977,000 1,930,000 6,647,000 1,858,000 $336,000 27,000 Toledo, Ohio Denver, Colo Allegheny, Pa Columbus, Ohio.. Worcester, Mass. 7,810,206 3,712,500 9, 409, 490 11,499,184 10, 899, 500 827,000 140,500 2,960,000 3,386,000 4,190,000 797,000 136,000 2, .541, 000 2,782,000 4, 190, 000 750 2,760,000 131,100 1,000 2,210,750 2,700,000 Los Angeles, Cal... Memphis, Term Omaha, Nebr New Haven, Conn. Syracuse, N. St. Joseph, Y Mo... Scranton, Pa Paterson, N, J . . Fall River, Mass. Portland, Oreg... 4,517.305 17,2.'!7,000 150 500 6,544,000 3,297,500 7,717,407 5, 483, 6, 213, 2,049,850 2,123,373 4,007,786 6, 118, 500 7,831,036 GEOUP and depart- ments. School buildings and sites. Libraries, art gal- and museums. leries, $9,624,585 $134,396,108 $15,848,358 6,789,855 1,591,800 799,930 443,000 88,879,086 17,298,508 16,673,344 ir, 645, 170 13,877,058 1,607,300 338,000 126,000 1904. $278,829,131 42,471,310 36,882,070 $22,958,687 7,000 1,490,000 75,500,906 8,164,932 17,682,083 18, 261, 402 12, 963, 630 4,680,600 21, 679, 452 700,000 760,000 528, 40O 170,000 27, 632, 640 6, 449, 939 7, 209, 418 484, 600 168,000 452,500 100,000 $10,312,000 1,930,000 5,678,100 1,859,000 14,000 5,514,000 2,221,000 2,370,000 3,944,000 I. Police fire $4,198,654 610,000 $59,024,761 $11,683,258 1,242,000 5,805,000 10,869,726 719,000 2,189,000 2,362,500 1,077,600 2, 427, 500 250,000 434,000 841,000 1,428,000 1,612,000 42,000 60,000 393,000 $15,000 93, 100 11.116,700 1,180,000 815, 625 $360,000 100,000 226,000 45,800 1,522,000 694,000 150,000 1,895,000 70,000 200,000 520,000 455, 500 1,736,500 827,000 80,000 960,160 223,600 875,000 1,000,000 687,100 100,000 100,000 32,300 '539,'76i' 602,000 405,600 739,800 18,029,940 18,262,940 41,000 5.514,000 2^221,000 2,520,000 3,944,000 . OE OVER IN 300,000 $76,745,993 4,052,108 24,975,750 5,808,000 8,226,000 8,162,917 10,430,000 8,022,817 E buildings. 155,431,975 1,351,100 3,892,000 4,203,350 1,515,000 1,050,500 432,000 1,587,400 $220,659,848 4,062,108 25,840,750 6,053,000 18,490,700 $12,055,130 20,068,700 9,563.996 18,457,059 9,659,000 Municipal Total. $4,584,900 $164,878,425 HAVING A POPULATION OF I.— CITIES Minn Eochesler, N. Y.. Kansas City, Mo.. Providence, St. Paul, All other industries. $552,856,877 56,076,418 69,837,820 22,439,278 94,121,605 GROUP Louiavillf works. 2, 210, 4,085,000 1,976,000 000 III.— CITIES 28,000 74,000 0,000 75,000 1,975,000 3,160,000 50,000 616,000 HAVING A POPULATION OF 50,000 5,100,206 3,400,000 6, 864, 490 7, 470, 184 2, 394, 500 3,025,400 2.206,500 4,030,100 3,097,500 3,360,407 1,021,500 1,898,373 4,007,786 4,143,500 3, 579, 536 TO 1904. $1,800,000 1,000,000 673,000 197,600 2,232,805 11,723.000 6,029,917 3, 660, 000 4,066,917 30,000 $4,500 391,000 530,000 IN 300,000 $12,055,130 7,367,700 7,633,996 2,912,552 6,239,000 4,086,000 76,000 3, 715, 150,000 TO 100,000 829,000 160,000 268,000 150,000 "54i,'6ci6' 100,000 40,000 10,000 91,000 283,000 156,000 77,000 281,000 168,600 500,000 '36o,"666 '"95,' 666 "58,' 200 220,000 768,000 1,036,633 6,000 676,000 680,000 110,000 IN 1904. 250,000 175 AT CLOSE OF YEAR, CLASSIFIED BY PURPOSE OF ISSUE: and tli9>nambei assigned to each, 1904. see page 37.] ISSUED FOR QENEKAL MUNICIPAL PUEPOSES—Continued. 176 f Table 20.—GENERAL BONDS AND SPECIAL ASSESSMENT LOANS OUTSTANDING [For a GROUP III.-CITIES HAVING A POPULATION OF 60,000 TO 100,000 list ol IN the cities in eacli 1904-Contiiiued. state arranged alphabetically 177 AT CLOSE OF YEAR, CLASSIFIED BY PURPOSE OP ISSUE: 1904—Continued, and tUfe number assigned to each, see page 37.] GROUP III.—CITIES HAVING A POPULATION OF ISST^D FOB GENERAL MUNICIPAL PUKPOSES—Continued. 50,000 TO 100,000 IN 1904— Continued. 178 Table 20.—GENEEAL BONDS AND SPECIAL ASSESSMENT LOANS OUTSTANDING [For a GROUP IV.— CITIES HAVING A POPULATION OF 30,000 TO 50,000 list ol the cities ui eacli state arranged alpliabetically IN 1904— Continued. 179 AT CLOSE OF YEAE, CLASSIFIED BY FUBPOSl OF and the number assigned to ' ISSUE: 1904—Continued. each^. see pa;ge 37.] GROTTP IV.— CITIES HAVING A POPULATION OF ISSUED FOR GENERAL MTTNTCIPAL PURPOSES—Continued. 30,000 TO 50,000 IN 1904—Continued. 180 Table 21.—GENERAL BONDS, REVENUE AND TAX LOANS, AND SPECUL ASSESSMENT LOANS OUTSTANDING AT CLOSE OF YEAR, CLASSIFIED BY REPORTED RATE OF INTEREST: 1904. [For a list ol tlie cities in eaoli state arranged alphabetically and the number assigned to each, see page 37.] CLASSIFIED BY KATE OF INTEREST. City num- CITY OK MtTNICIPALITT. TotaJ. ber. Other reported 5J *i rates. Grand total. Group I. Group II.. Group III. Group IV. . $1,608,252,634 1,026,140,239 226,431,286 150,364,832 105,326,128 $227,804,669 $616,924,806 ]$392,287,079 $42,436,819 $125,669,194 $1,099,900 $41,579,100 $21,269,649 218,234,619 7,641,000 1,569,960 369,000 GROUP I.— CITIES 441,831,539 186,209,103 6,777,875 95,831,371 13,665,020 36,439,435 7,537,191 24,533,747 69,009,051 41,237,554 9,456,733 13,120,035 HAVING A POPULATION OF 48,426,912 24,588,290 26,645,200 26,009,792 300,000 13,662,227 24,000 11,921,556 310,000 7,364,113 8,631,204 765,900 OR OVER IN 1904. 15,868,682 4,092,167 1,213,300 85,600 Bate not reported. $94,830,876 $45,360,542 73,618,116 17,913,050 2,937,210 462,500 21,612,216 9,315,346 9,245,070 5,187,910 181 Table 21.—GENERAL BONDS, REVENUE AND TAX LOANS, AND SPECIAL ASSESSMENT LOANS OUTSTANDING AT CLOSE OF YEAK, CLASSIFIED BY REPORTED RATE OF INTEREST: 1904^Contmued. [For a list of the cities in each state arranged alpliflbetlMlIly and GEOUP III.—CITIES HAVING. A POPULATION OF tlie number assignea~to eaeh, 60,000 TO 100,000 see page 37j] IN 1904— Continued. 182 Table 22.—VALUE AT OLOSE OF YEAR OP PRINCIPAL SALABLE [For a list ol the cities in each state arranged alphatietlcaUy 183 POSSESSIONS. EXCLUSIVE OP SINKING and the number assigned to FUND ASSETS: 1904. each, see page 37.] SALABLE BUT UNPRODUCTIVE POSSESSIONS.' City Total. Municipal Police de- Fire de- buildings. partment. partment. 11,333,944,403 $96,669,654 966 883,855 175,640,390 117,885,137 73,535,021 63,829,896 14,586,078 10,812,216 7,441,364" houses. 15,377,603 2,689,832 2,118,709 1,009,762 30,179,313 10,882,290 9,521,232 6,981,236 23,883,661 2,235,377 2, 160, 160 541,510 I.— CITIES $3,877,400 1,327,036 4,600,000 826,550 1,129,700 14,601,311 37,078,749 16,157,935 46,610,100 20,993,660 2,387,412 645,448 882,444 1,110,000 2,665,600 1,289,800 684,885 666,656 1,055,970 8,400,000 1,254,200 384,012 479,890 432, 2C0 915,000 234,800 13,499,753 21,642,372 16,356,174 9,665,750 2,550,000 2,210,000 1,240,000 675,000 220,500 539,645 327,810 83,000 1,343,887 2,174,820 1,442,394 575,000 330,000 110,319,084 109,990,900 30,415,360 102,760,290 653, 170 $6,899,600 $16,034,920 2,169,220 4,900,000 2,755,000 1,634,000 735,500 2,457,200 1,373,800 GROUP 650,000 768,000 $16,167,468 13,778,020 12,524,637 5,665,634 5,6«),849 $795,747 2,520,000 1,423,196 775,000 521,600 $328,629 183,000 47,873 338,000 40,500 $856,700 1,064,636 753,796 302,690 562,000 4,484,134 8,776,122 9,523,408 6,428,464 10,529,425 15,000 1,271,451 760,000 401,814 425,020 168,000 442, 120 42,200 438,000 859, 174 637,624 60,785 4,543,859 10,118,444 14,976,855 4,685,532 7,061,791 156,000 6,329 46,405 61,000 101,338 360,466 339,367 367,300 476,000 607,754 5,589,660 3,709,100 5,417,903 4,770,193 4,882,712 424,500 35,000 635,500 244,500 450,000 125,000 87,000 13,000 200,000 31,490 386,000 344,600 244,075 394,664 327,825 1,500,985 3,815,570 2,632,655 4,222,902 4,174,178 134,500 238,100 572,600 423,760 683,500 44,460 13,000 76,365 75,548 21,800 122,000 149,800 241,721 424,514 319,514 GROUP $10,260 110,000 4,200 141,000 $69,094 470,000 459,946 168,500 325,000 $136,756 92,800 39,228 12,857 87,725 $268,900 189,000 278,900 388,301 232,130 3,595,692 4,589,146 4,644,882 2,307,760 3,375,702 280,000 447,681 514,087 27,000 1,510,000 33,293 118,181 114,854 8,000 15,300 376,000 442,000 312,889 250,000 171,400 2,484,300 1,617,702 1,714,908 1,728,344 3,447,374 162,000 87,600 105,000 140,000 253,000 48,800 43,185 30,000 28,725 126,425 2,000,400 2,973,732 3,077,318 3,664,336 2,928,160 330,000 420,000 57,800 146,516 481,000 47,000 56,100 37,976 84,736 452,000 276,654 251,894 228,515 142,100 168,693,003 eO, 361, 912 46,608,234 35,731,777 300,000 $706,004 $164,482,427 23,280,737 7,212,250 5,661,014 4,289,401 489,917,920 61,484,542 27,860,732 7,834,127 333,994 216,463 149,232 6,326 123,166,999 20,744,861 11,832,998 8,748,669 ' OE OVER IN 1904. $7,128,800 2,719,384 367,000 105,000 6,194,800 $288,164,700 30,663,205 31,000,000 10,733,950 51,043,800 50,493 19,948 52,000 600,400 185,000 337,379 420,786 3,756,119 6,724,411 4,398,000 6,711,200 4,900,950 669,703 170,000 673,000 1,338,500 2,578,527 19,769,522 6,300,000 20,824,000 7,733,400 510,000 7,800 99,000 260,000 381,862 4,300,000 4,551,145 3,817,970 1,957,750 660,000 4,284,660 190,000 10,378,900 3,034,560 5,040,000 810,000 $80,000 335,000 255,132 61,300 326,600 $533,000 325,000 91,310 652,000 100,000 ber. sessions. $677,087,321 $59,548,350 29,291,568 14,767,800 8,743,940 15,223,800 613,600 nmn- $84,370 160,000 39,974 28,650 21,000 TO 300,000 $6,250,260 3,586,000 ,3,009,174 2,184,253 1,660,000 3,777,036 6,962,346 2,611,055 4,967,500 3,269,000 8 9 10 1,311,000 738,200 2,119,900 240,000 11 12 13 14 $3,406,025 42,250 2,883,306 1,057,200 38,666 16 IB 17 18 19 42,600 1,313,908 3,101,600 1,602,526 66,450 20 21 22 23 24 7 1904. 2 $988,567 515,000 530,893 365,991 122,783 2,300,000 2,790,114 2,296,150 2,611,000 3,086,610 IN $14,136,300 41,226,963 20,002,100 3,926,220 17,869,390 365,000 $2, 920, 300 5,073,234 3,529,957 547,000 1,591,000 $25,000 60,000 6,000 142,500 48,337 95,235 65,000 395,000 1,199,100 2,095,790 2,000,000 1,764,637 6,023,140 161,000 487,400 30,691 289,800 12,400 27,801 225,550 1,600 182,600 751,565 203,600 330,000 763,500 100,000 296,936 1,186,810 3,422,770 8,566,360 348,200 1,198,691 675,591 1,375,468 1,208,600 717,047 279,930 25 26 27 28 190,992 1,896,000 3,680,660 3,068,600 2,694,686 2,640,600 4,250 2,359,600 616,000 2,101,415 2,089,379 2,087,300 164,500 277,500 315,000 176,000 320,000 1,799,000 2,001,600 2,034,413 479,000 1,635,800 324,000 197,600 6,000 892,915 86,080 30 31 S2 33 34 891,036 2,140,600 954,022 1,872,950 1,497,815 65,000 204,000 244,547 370,000 163,000 119,450 305,000 756,000 834,400 82,815 608,420 157,600 58,981 2,700 160,000 17,500 5,100 35,000 'siiooo 1,600 278,735 13,500 28,000 87,009 2,200 1,000 HAVING A POPULATION OF 464,600 208,608 163,279 265,658 beaches. $8,624,200 961,046 2,296,500 257,000 3,277,100 223,000 3,565 23,334 III.-CITIES $2,410,005 3,320,069 7,862,236 3,686,489 3,071,655 18,029,372 2,266,326 473,026 349,800 Miscella- houses and neous unproductive posbathing $40,443,402 $311,394,926 HAVING A POPULATION OF 304,370 8,000 287,600 455,000 107,000 988,000 gardens. imis. $3,049,800 143,316 1,512,600 933,200 3,138,900 95,000 II.— CITIES Parks and and muse- Schools. HAVING A POPULATION OF $9,449,357 1,742,987 27,640,000 2,520,000 2,061,800 '$416,812,427 10,202,357 2,970,469 707,685 eOl, 150 Bath Libraries, art galleries, ries. $21,195,906 $57,564,071 $28,810,708 $14,481,561 $21,108,523 GROUP " Asylums Jails and and alms- Hospitals. reJormatc- $140,000 104,015 $119,967 23,000 5,000 14,600 $151,626 1,000 5,000 221,526 172,208 65,000 60,000 76,000 80,000 2,900 5,600 36,000 6,000 10,000 'i6i,'663 122,333 'i28,'368 s 25,760 26,914 Title vested in 60,000 108,634 TO 100,000 IN $386,288 1,291,146 4,264,862 751,027 341,000 $212,000 1,640,616 1,753,068 2,931,639 1,216,860 468,250 330,000 270,500 630,000 933,517 898,000 920,890 1,233,128 141,500 160,000 143,000 249,000 156,000 538,600 210,000 170,000 755,000 820,000 1,140,000 1,270,000 1,193,363 1,834,050 452,500 410,426 216,839 145,000 329,000 374,500 574,777 201,041 300,000 United States Government. 67,600 10,000 10,217 66,000 342,300 63,000 164, ISO 813,949 37 38 39 1904. $484,660 1,016,000 2,114,675 1,666,047 1,274,600 307,800 222,957 425,600 100,000 10,160 260,000 611,460 499,245 503,000 862,470 $75,713 7,419 16,000 11,800 2,000 $580,815 23,400 292,910 470,800 371,200 40 41 42 43 44 781,683 824,740 92,641 232,500 202,782 47 48 49 769,500 15,000 62,300 137,460 463,500 60 51 52 63 64 10,600 131,645 448,696 1,436,064 26,000 65 66 57 58 59 184 Table 22.—VALUE AT CLOSE OF YEAR OP PRINCIPAL SALABLE [For a GBOUP III.-CITIES HAVINa A POPULATION OF 50.000 TO 100,000 list of tlie cities in each state arranged alphabetically IN 1904— Continued. 185 POSSESSIONS, EXCLUSIVE OF SINKING and the numbei assigned to each, see page GROUP FUND ASSETS: 1904-Continued. 37.] III.— CITIES HAVING A POPULATION OF 50,000 TO SALABLE BUT TJNPBODUCTIVl! POSSESSIONS.! 100,000 IN 1904-Contiuued. 186 Table 22.—VALUE AT CLOSE OP YEAR OF PRINCIPAL SALABLE [For a list of the QROTJP IV.— CITIES HAVING A POPULATION OF 30,000 TO 50,000 cities in each state arranged alphabetically IN 1904— Continued. 187 POSSESSIONS, EXCLUSIVE OF SINKING and tHo number assigned to each, FUND ASSETS: 19Q4i-Continued. see page 37.] GEOUP IV.-CITIES HAVING A POPULATION OF SALABIB BtTT 30,000 TO UNPRODUCTIVE POSSESSIONS.! 50,000 IN 1904-Continued. 188 Table 23.—ASSESSED VALUATION OF PROPERTY, [For a list ol the cities in BASIS OF ASSESSMENT, LEVIED: 1904. ETC., AND GENERAL PROPERTY TAXES each state arranged alphabetically and the number assigned to each, see page REPORTED BASIS OF ASSESSMENT VALUATION OF PEOPEETY, ETC., ASSESSED FOR TAXATION.' IN PRACTICE (PER CENT OP TRUE VALUE). ,» GENERAL 37.] PEOPEETY TAXES MUNICIPAL LEVIED FOE PURPOSES. PEE CAPITA— City nximber. CITY OB MUNICIPALITY. Rate' per Subject to general property Tax $1,000 taxes. Total Subject to Personal Real other taxes.' property. property. Total. Real property. Grand total Group I Group II Group III Group IV $17,672,548,109 $14,761,839,902 $2,713,223,718 11,658,146,412 2,678,674,628 2,000,652,292 1,336,074,877 GROUP New York, N.Y... 9,941,246,058 2,164,606,827 1,699,625,109 1,066,361,908 I.— CITIES 1,534,941,012 522,369,100 393,511,697 262,411,909 $5,015,463,779 291,329,703 1,215,760,635 1,006,136,200 $625,078,878 111,951,487 1,706,570 115,446,888 220,164,900 Cleveland, Ohio... Buffalo, San Francisco, Cal Pittsburg, Pa 443,541,969 203,220,643 265,819,700 502,895,359 393,459,211 267,353,576 151,995,018 268,781,200 380,282,950 391,445,831 66,572,356 51,225,625 7,038,500 122,612,409 2,013,380 Cincinnati, Ohio... Detroit, Mich 224,139,960 266,416,750 Milwaukee, Wis . . New Orleans, La.. 184, 177, 190, 590 195,041,400 146,604,786 103,487,400 46,949,370 71, 375, 350 37,710,905 56,089,394 Boston, Mass Md N.Y Baltimore, .321, 691 168,676,794 340,-382,990 Assessed Reportvalua- ed true tion. valuation.' $300,363,414 $17.00 $819.80 181,969,342 1,708,601 7,615,486 6,301,060 194,262,842 47,575,810 34,485,379 24,039,383 16.66 992. 34 662. 19 622. 94 $60,293,443 12,049,802 109,616,037 300,000 OB OVER IN 100 15 100 70 100 100 15 100 70 100 85 60 67 60 87 85 60 100 33 100 100 80 75 60 100 20 75 1904. $85,614,496 21,728,306 17,653,104 9,225,254 17,748,448 17.76- 17.24 18.01 lor municipal purposes.' value. $197,484,489 HAVING A POPULATION OP $6,640,542,657 403,281,190 1,217,457,205 616,122,321 1,238,350,962 Chicago, 111 Philadelphia, Pa.. St. Louis, Mo -Amount, Personal property. levy 623.07 189 Table 23.—ASSESSED VALUATION OF PEOPEETY, ETC., BASIS OF ASSESSMENT, LEVIED: 1904—Continued. [Tor a list of the eities in each state arranged alphabetieally and the GEOUP 1II.-CITIES HAVING A POPULATION OF VALUATION OF PKOPEETY, AND GENERAL PROPERTY TAXES number assigned 60,000 TO 100,000 IN to each, see page REPORTED BASIS OF ASSESSMENT ETC., ASSESSED FOK TAXATIONS IN PRACTICE (PER CENT TRUE 37.] 1904-Continued. OF GENERAL PROPERTY TAXES MUNICIPAL LEVIED FOB PURPOSES. PER CAPITA— VALUE).!,' City num- C3TT OK mmiCIPAUTY. Subject to general property ber, Rate! per $1,000 taxes. of— Subject to other taxes. Total. Real property. Real Personal property property. Amount. Report Personal property. Tax Total valuation.' *S4,I44,166 55,343,902 16,032,600 63,608,351 51,656,242 151,195,739 44,911,400 12,476,960 39,499,700 44,720,061 $2,948,427 9,260,200 3,665,640 22,469,450 6,936,181 Savannah, Ga 78,868,057 44,125,839 58,056,700 41,851,342 Hoboken.N. J 36,^7,200 62,145,950 34,322,525 51,830,200 27,199,472 33,851,600 15,509,370 9,204,200 6,161,700 14,651,870 2,436,600 10,925,404 28,278,447 27,300,980 32,428,514 33,179,294 7,893,595 22,2X3,055 19,720,820 28, 240, 435 26,668,273 3,031,809 5,996,392 7,676,160 4,188,079 5,166,921 35,044,250 21,699,400 43,463,760 47,028,906 38,925,177 26,961,480 18, 748, 150 40,082,260 37,932,135 28,144,806 9,300,000 097 •18,680,442 26,653,830 12,657,380 , Lynn, IVIasa Ses Moines, Iowa , New Bedford, Mass Oakland, Gal . Mass Lawrence, Mass SomeiTiUe, Mass Springfield, Peoria, 111 Dixhlth, Minn .• E vansvUle, Ind Utica,N.Y Mancbester, N. , H San Antonio, Tex EHzabeth, N. J YonkBrs,N.Y Waterbury, Conn Salt Lake City, Utah. Kansas Erie, City, Kahs 13,UU,S20 . . Pa , Wilkesbarre, Pa Norfolk, Va Charleston, B.C , Schenectady, N. Y.. Houston, Tex , Harrisburg, Pa Portland, Me , Youngstown, Ohio . 21,161,097 18,680,442 31,934,030 18,116,705 24,359,070 34,742,081 31,733,177 49,872,210 24,066,560 GROUP Danas, Tex Holyoke, Mass Fort Wayne, Ind. < 21, 161, 22, 769, 470 < 26,940,748 31, 733,177 34,803,925 16,751,400 IV.— CITIES $1,182,302 1,639,201 642,614 493,097 929,462 668,893 700,651 18.34 22.72 21.38 14.22 18.00 11.96 18.18 10.69 12.80 12.60 688. 18 100 50 100 70 3,804,520 30 50 40 67 60 40 50 484,867 401,807 375,824 542,879 607,268 37.00 21.82 20.23 17.00 28.00 11.97 10.91 8.09 10.79 14.00 227.08 367.57 324.16 663.59 322. 67 66 67 60 80 100 461,934 694,842 473,765 889,386 568,089 18.96 20.00 14.93 12.80 12.46 8.96 14.26 11.60 447.02 637.84 688.97 1,445,100 W (0 5,380,200 6,459,325 1,589,600 7,801,333 16,068,285 7,304,150 9,8.36,790 $510,140 7,362,865 3,993,139 6,437,100 21,388,645 18,875,240 17,818,822 16,794,321 23,774,000 13,862,350 12,448,200 11,684,262 '16,794,321 17,160,230 19,647,787 30,199,325 19,279,676 16,765,554 22,477,820 12,961,660 22,484,077 '19,279,676 16,224,242 22,404,335 6,686,237 7,715,248 25,196,867 6,374,222 24,496,596 11,224,912 18,069,840 25,111,412 4,807,878 17,733,640 8,413,688 10,780,105 85,455 1,666,344 6,763,056 2,811,224 7,289,735 16,581,719 6,646,962 6,969,717 26,588,913 16,049,667 11,931,861 3,741,367 4,765,474 21,223,440 11,126,975 4,649,868 1,904,685 2,194,243 4,684,910 4,922,692 146,897 7,536,295 6,427,040 6,134,570 Sprinefield^hio Wheeling, W. Va. AHentown, Pa Sioux City, Iowa.. Terre Haute, Ind.. Topeka, Kans..... Davenport, Iowa. Montgomery, Ala. Quincy. 111........ East — St. Louis, 111. Haverhill, Mass Little Bock, Ark... 70 50 60 50 HAVING A POPULATION OF Augusta, Ga South Bend, Ind. Mobile, Ala Johnstown, Pa . . Dubuque, Iowa. Butte, Itlont 171.65 462.12 438.17 621.40 634.02 100 1,174,980 0) 6,003,840 1,380,300 McKeesport, Pa.. Bayonne, N.J 10.90 9.63 12.32 12.62 11.37 88 80 50 90 70 206 18,922,761 18, 701, 968 31,657,540 20,369,670 . 54.50 24.90 17.60 16.87 15.45 8,082,770 2,951,250 3,381,500 9,096,771 10,780,371 « N Y 1,107.03 643.69 866.98 633.86 564.81 480,507 546,917 490,204 23,310,206 22,096,376 18,701,968 37,661,380 21,739,970 Pawtucket, R.I 10.66 14.63 16.10 10.88 10.12 704, 133 9,076,418 5,513,994 2,448,920 3,618,476 39,015 Blnghamton, 13.31 14.63 16.10 14.50 16.10 20 33 14,911,100 26,369,270 3,384,634 17,745,060 18,507,651 « $712.63 734.63 219.84 883.72 722.18 20 40 70 80 70 23,987,518 32,030,161 5,833,464 21,263,525 18,546,666 . 16.71 17.98 9.37 76 67 Saginaw, Mich.. Brockton, Mass Lincoln, Nebr... Covington, Ky . Lancaster, Fa... Wash $16.42 16.20 75 67 Tacoma, Wash. . Akron, Ohio Pa $15.42 16.20 66.83 17.98 12.49 1,034,086 636,988 933,946 606,844 647,937 1,152,737 599,114 58,800 $10,970,926 Spokane, 76 $834,931 877,665 1,071,621 1,064,585 645,362 23, 310, 1,997,635 W 6,607,860 W 1,631,312 73,485 780,663 30,000 67 100 TO 50,000 IN 1904. 17.83 23.20 for municipal purposes.' 100 100 $26,284,300 30,706,150 20,689,280 18,491,267 16,207,570 Birmingham, Ala. 100 100 25 100 value. 80 100 100 $37,355,225 41,051,080 27,952,145 22,484,406 22,644,670 Altoona, 100 lOO 25 100 75 ed true tion. Troy.N.Y valua- levy 368.83 740.31 806.46 670.82 932. 31 480.33 190 Table 23 —ASSESSED VALUATION OF PROPERTY, ETC., BASIS OF ASSESSMENT, 1904r-Continued. AND GENERAL PROPERTY TAXES. LEVIED: [For a list of the cities in eaeli state arranged alphabetically GROUP IV.— CITIES and the number assigned to each, HAVING A POPULATION OF 30,000 TO EEPOBTED BASIS OF ASSESSMENT VALUATION OF PKOPEETY, ETC., ASSESSED FOR TAXATION.' IN see page 37.] IN 1904^Continued. 50,000 PBACTICE (PEB CENT OF TEUE GENEEAL PEOPEETY TAXES MUNICIPAL LEVIED FOE PUEPOSES. PEE CAPITA— VALCIE).',' City num- CITY OB MUNICIPALITY. Subject to general property ber. Subject to Real Personal other taxes. = property. property Real property. Springfleld, lU 125 126 127 128 129 130 131 132 133 134 Superior, Wis Knoxville, Term Pa Mass Newton, Mass Passaic, N.J Ehnira, N.Y Atlantic City, N. J . Newcastle, Pa Roekford, lU Jacksonville, Fla 135 136 137 138 South Omaha, Nebr. 140 141 142 143 Joplin, 144 145 146 147 148 149 ISO 151 Fitohburg, Mass Galveston, Tex Macon, Ga Canton, Ohio Mo Auburn, N.Y Wichita, Kans Racine, Wis Woonsocket, R.I... JoUet, lU :. Taunton, Mass Chattanooga, Tenn. Sacramento, Cal Oshkosh, Wis La Crosse, Wis Council Bluffs, Iowa. 1 8 valua- 24,417,929 63,934,645 11,746,570 17,670,060 46,749,000 21,984,050 48,396,000 9,903,085 16,820,130 43,238,110 2,329,450 15,478,675 1,838,485 849,930 3,511,790 11,866,947 11,661,300 '16,696,690 4,609,682 13,454,760 1,690,041 2,793,703 18,733,228 24,747,613 20,351,871 16,922,686 14,237,150 12,239,540 19,669,070 17,169,676 10,343,046 10,218,580 3, 182, 195 $20 67 100 100 67 $20 $354, 119 67 274,643 484,458 473,422 266,111 100 100 55 80 100 100 55 60 60 60 20 Reported true tion. 12,240,472 4,903,854 15,320,910 6,559,959 17,757,890 CheViea, Chester, $5,071,716 18,318,316 19,561,000 24,815,900 16,048,858 13,556,988 14,455,003 16,696,690 6,893,070 17,289,880 Saiem, Mass Maiden, Mass Amount. Personal property. $7,312,188 19,145,271 30,218,600 32,231,120 16,069,538 York, Pa 122 123 124 $1,000 of— Total. 120 121 Rate' per taxes. value. S48.43 14.34 16.37 14.70 15.93 10.67 433,213 1,018,832 246,217 342, 424 538,271 17.82 15.95 20.96 19.38 SO 60 60 20 75 384,616 195, 143 305,548 273,530 276, 149 100 100 67 100 100 6,679,640 4,018,570 80 SO 3,165,500 14,245,476 4,739,237 14,562,960 1,738,354 1,075,434 1,820,722 3,194,930 17,073,350 3,807,555 21,604,190 15,239,380 14,299,550 2,754,513 15,896,495 11,049,538 2,773,800 1,053,042 4,786,815 4,189,842 20,039,364 17,610,665 18,075,247 3,945,178 15,639,370 12,888,290 13,158,294 2,788,949 4,399,994 4,722,275 4,916,953 1,156,229 For territory covered by city government. Special property, business, ana poll taxes. 61, 110 10,040,428 7,398,900 20,680 Tax levy Total for assessed municivaluation.! pal purposes.' 2,283,388 3,835,120 $9.44 7.35 12.99 12.74 17.82 15.95 11.53 15.26 666.34 1,767.18 327.43 494.72 1,311.66 11.82 28.16 6.86 9.69 16.10 28.38 13.60 18.30 39.68 15.97 16.60 7.80 10.98 382.33 414.03 490.92 202.79 509.64 10.86 5.59 8.98 8.05 8.14 11.98 17.63 18.50 12.60 21.90 11.98 17.63 12.39 10.00 11.49 564. 65 80 60 224,455 429,683 376,506 211,534 311,793 6.77 13.13 11.64 6.60 9.61 60 70 34 100 137,236 307,605 257,669 282,916 28.00 20.08 39.28 16.93 10.66 14.06 13.36 15.93 477.42 205.92 561.04 67 20 100 65 67 20 100 65 249,385 134,769 392,670 220,971 14.61 35.40 18.98 14.60 9.79 7.08 18.98 9.42 643.79 121.88 697.34 498.44 50 104,429 59,970 S195.02 612.62 810.32 887.31 438.29 30 70 34 100 1765,845 617, 172 16,320 34 100 100 25 387,267 274,376 228,893 287,012 19.33 15.58 12.66 72.76 8.71 15.68 12.66 14.65 668.28 584.76 622.40 165.65 75 8,493,688 4,697,334 920,880 100 100 20 100 100 75 9.61 16.37 14.70 11.5.1 7.9-4 11.98 » For general property taxes « Personal property included with real property. 756.28 624.04 619.99 151. 10 4.23. 9.59 8.09 8.94 7.94 4.31 12.W 7.23 12.72 9.U •7.88 11.32 191 Table PRINCIPAL CLASSES OF MUNICIPAL PAYMENTS,^ TOTAL AND PER CAPITA: 24 [For a ol the cities in eaeli state arranged alphatetieally CORPOKATE PATMENTS. CSty num- list CITY OE MUNICIPAUTY. PAYMENTS FOR GENERAL AND MUNICIPAL SERVICE EXPENSES. " and the number assigned to 1904. each, see page 37.] PAYMENTS rOB OUTLAYS.* PAYMENTS FOR MU- PAYMENTS EOR DE- NICIPAL INVESTMENT AND MUNICIPAL IN- DUSTRIAL EXPENSES.! CREASE OF INDEBTOther than for municipal industries. For municipal EDNESS. 6 industries. her. Total. Grand total $554,439,932 Group I Group II Group III Group IV Per capita. $25. 72 358,417,002 89,816,627 62,^6,333 43,709,970 GROUP New York, N.Y... Chicago, 111 PhiladBlphia, PaSt. Louis, Ko Boston, Mass Baltimore, Md Cleveland, Ohio- . Buffalo, N.Y San Francisco, Cal. Pittsburg, Fa Cincinnati, Ohio... Detroit, Mich Milwaukee Wis... New Orleans, La . $167,060,171 37,759,a27 34,347,719 18,536,242 29,377,600 30.42 22.20 19.46 17.13 Total. $328,106,760 206,573,364 54,617,559 39,485,362 27, 430, 475 I.— CITIES Per capita. $15.22 17.58 13.50 12.29 10.75 Total. $42,254,903 27,982,364 5,980,713 4,616,177 3,675,649 Per Total. capita. $1.96 2.38 1.48 1.44 1.44 HAVING A POPULATION OF Per capita. Total. Per capita. Total. Per capita. $135,003,847 $6.29 $48,263,035 $2.24 $5,186,103 $0.24 89,232,742 22,076,601 14,627,922 9,727,582 7.60 6.46 4.65 3.81 35,707,278 6,173,679 3,684,315 2,697,863 3.04 2,211,335 1,516,546 0.19 0.37 0.20 0.32 300,000 AND OVER IN 1904. 1.63 1.15 1.06 629, 412 827,810 192 Table 24.—PRINCIPAL CLASSES OF MUNICIPAL PAYMENTS,' TOTAL AND PER CAPITA: 1904—Continued. [For a list of GROUP the cities in each atate arranged alphabetically and the III.-CITIES HAVING A POPULATION OF number assigned to 50,000 TO 100,000 IN each, see page 37.] 1904-Continued. 193 Table 24.—PEINCIPAIj CLASSES OF MUNICIPAL PAYMENTS,^ TOTAL AND PER CAPITA: [For a list of the cities in each state arranged alphabetically GROUP IV.-CITIES and the number assigned to HAVING A POPULATION OP 30,000 TO 60,000 IN 1904^Continued. each, see page 37.] 1904-Continued. 194 Table 25.—PRINCIPAL CLASSES OF MUNICIPAL RECEIPTS.' TOTAL AND PER CAPITA: [For a list of the cities in each state arranged alphaheticaUy and the COEPOEATE RECEIPTS. INDEBTEDNESS. Per Total. Municipal service cial revenues. capita. income.' income. Total. Per Total. capita. Per capita. Total. Per capita. Per capita. $27. 30 $360,137,031 6.71 $112,286,827 S5.21 $50,689,175 $2.35 $61, 597, 652 $2.86 $121,762,140 $5.65 32.78 23.43 19.82 18.12 221, 239, 474 18.83 10.01 13.33 12.28 67,425,387 20, 339, 779 14,688,523 9, 833, 138 5.73 5.03 4.57 3.85 27, 908, 468 2.37 2.77 2.26 1.70 39,516,919 9,152,594 7, 422, 505 5,605,634 3.36 2,26 2.31 2.16 99,406,753 10, 171, 724 6,610,284 5, 563, 379 8.4G 2.51 2.06 2.18 03,668,225 46,258,292 York, N. Y.. Chicago, 111 Philadelphia, Pa.. St. Louis, Mo Boston, Mass , » Per 8589,820,386 GROUP Baltimore. Md Cleveland Ohio industrial 385, 120, 360 94, 773, 609 total Group I Group II Group III Group IV New Municipal invest- ment 5 and municipal capita. Total. Grand LOAM'S INCREASINQ RECEIPTS FROM COMMERCIAL REVENUES.' Aggregate commerTotal. see page 37.] RECEIPTS PROM RECEIPTS FKOM GENERAL REVENUES.^ CITY OR MIXNICIPALITY. number assigned to each, 1904. . . Buffalo, N.Y San Francisco, Cal Pittsburg, Pa Cincinnati, Ohio.. Detroit, Mich Milwaukee, Wis. New Orleans, La. . $173,825,089 64,744,913 42,796,939 31,355,705 I.— CITIES HAVING A POPULATION OF 11,187,185 7,266,018 4, 327, 604 300,000 AND OVER IN 1904. 195 Table 23 —PRINCIPAL CSLASSES [Fox a list OF MDNICIPAL RECEIPTS.^ TOTAL AND PER CAPITA 1904—Continued. : of the cities in eacli state airanged alphabetically GROUP III.—CITIES COBPOEATE EKCEIPTS. and the number assigned to HAVING A POPULATION OF 60,000 TO 100,000 each, see page 37.] IN 1904—Continued. EECEIPTS PEOM EECEIPTS FROM GENERAL REVENUES.^ City num- CITY on MUNICIPALITT. Aggregate commer- ber. cial Total. Per capita. Total. revenues. Oakland, Cai Springfield, Mass Lawrence, Mass. . Somerville, Mass. Savannah, Ga. Hoboken, N. J.... Feoiia, HI Duluth, Minn EvaQsville, Ind... Utica, N. Y Mancli«ster, N. H. San Antonio, Tex Elizabeth, N.J Yonfcers, N. Y City, City, Erie, Per capita. Total. »1, 046, 560 19.33 20.35 25.26 42.38 1,074,516 1,114,378 1,223,577 1, 172, 173 $13.77 14 26 16.28 17.00 16.39 $226,981 386,473 367,751 286,794 920,649 $2.99 6.13 5.04 3.98 12.87 1,763,788 1,002,513 1,398,168 946,631 837,621 24.76 14 62 20.64 14.34 13.04 1,288,351 815,500 1,091,384 708,084 614,803 18.08 11.90 16.11 10.72 9.57 433,780 196,731 316,664 244,259 223,224 2.87 4.67 3.70 3.47 65,288 91,582 103, 490 24,938 15.36 22.46 12.97 16.98 13.47 787,397 958,917 608,619 764,000 704,690 12.36 15.33 111,135 478, 142 199,808 181,989 168,309 1.75 7.64 3.21 2.93 2.65 101, 604 1414 12.69 11.62 18.03 21.03 967, 109 16.67 29,881 92,039 308,056 197,747 271,690 0.50 1.56 6.26 3.39 4.68 114, 498 17.55 750,403 677,966 1,058,310 769, 713 17.11 16.74 8.39 10.21 9.80 g.22 13.72 398,291 271,674 9,992 16.00 589,461 564,318 471,373 777,368 816,394 1454 19.38 18.97 20.52 19.42 18.31 450,288 719,220 678,899 902,274 600,831 8.26 13.20 10.74 16.87 12.00 842,758 769, 687 105 1,023,677 1,220,520 Utah. Kans Pa Wilkesbarre, Pa Norfolk, Va Charleston, S. C Schenectady, N. Y.. Houston, Tex Harrisburg, Pa Portland, Me Youngstown, Ohio 987,438 906,014 481,049 1,232,121 842,287 1,056,116 1,033,314 1,105,831 1,033,701 916,961 13.08 28.09 2L75 « income. Total. S16. 70 1,404,726 807,842 1,056,150 837,056 Municipal invest- ment » and municipal industrial Per $1,269,375 1, 456, 110 1,484,518 1,818,035 3,031,565 1, 649, Waterbury, Conn Lake income.^ 978, 458 . Salt Mimicipal service capita. Total. Troy.N. Y Lynn, Mass Des Moines, Iowa. New Bedford, Mass LOANS INCREASING INDEBTEDNESS. ' EECEIPTS FBOM COMMEECIAl EEVENTTES.S 9.77 12.28 11.34 13 20 Per capita. Total. Per capita. $1.15 1.38 4.79 1.17 12.75 $139,937 2.09 0.95 1.35 1.57 0.39 285,016 131, 443 224,982 140, 769 198,286 50,546 1.60 3.28 1.42 2.58 0.19 9,531 272,928 111,035 21,667 146,863 82,779 17,769 33,645 166,384 0.26 1.48 1.95 0.58 2.70 14,269 4,743 193,568 164. 102 115,206 395,072 103,213 9,377 30,727 12,728 6.85 1.79 25,897 6.90 4.72 0.17 3.13 0.46 0.16 0.54 0.23 3,219 168,461 615 152, 424 13, 169 374,031 69,007 413,940 139,693 241,851 6.86 1.08 7.68 2.61 4.83 201,928 42,189 274, 497 44,043 147,862 3.71 0.77 5.09 0.82 2.95 183, 151 $87,044 104, 102 349, 469 84,185 912,041 148, 765 205,214 88,773 160,422 11,656 16,612 87,296 282, 371 $2,690 18,282 202,609 8,608' 172. 103 16,818 139,443 96,660 93,999 323, 489 939,706 1,046 118,987 0.23 3.16 0.31 2.59 1.79 1.88 Per capita. 196 23.—PRINCIPAL CLASSES OF MUNICIPAL RECEIPTS,^ TOTAL AND PER CAPITA: 1904— Continued. Table [For a list of GROUP the cities in each state arranged alphabetically and the number assigned to each, see page IV.— CITIES COBPOKATE KECEIPT3. HAVING A POPULATION OF 30,000 TO 50,000 RECEIPTS FROM RECEIPTS FROM GENERAL REVENUES.' INDEBTEDNESS.' Aggregate commer- ber. cial revenues. Totalf Per capita. Total. Springfleld, 125 126 127 128 129 1 I ' Y Elmira, N. Atlantic City N. J. 77,851 150, 670 64,424 65,069 561,936 566,790 682,207 404,647 17.90 18.11 22.02 13.24 283,841 494, 184 509, 784 359, 124 9.04 15.82 16.45 133, 143 4 24 73,045 176,465 31,547 702,386 352, 610 494,577 431,911 23.07 530,073 325,247 17 03 303, 431 17.04 321,977 17.41 10.80 10.45 12.70 172,558 1L71 Woonsocket, R. 146 147 Taunton, Mass Chattanooga, Tenn 148 149 150 151 Sacramento, Cal Oshkosh, Wis I... Joliet, 111 La Crosse, CouncU iThe sum Wis Bluffs, Iowa 1L75 27, 616 110, 194 109,944 2 67, 197 34,907 42,477 76, 127 100,777 25,469 20,013 59, 171 69,097 30,574 4.69 L71 1.74 ol the amounts given In columns 3, 5, and 11 is the total of receipts given in Table amount given in column 1 ol this table. For details, see Table 10. = For details, see Table 11. * For details; see Tables 11 and 13. For details oX all interest receipts, see Table 12. » Net or corporate interest receipts. « For details, see Table 14. ' "Net or corporate receipts " shown in column 8 ol Table 9. therein. Is the 91,058 20,988 171,375 S.4S 13, 797 814 2.90 0.67 4 82 0.03 20,314 0.45 0.66 126,620 6,685 49,386 303 0.22 1.70 0.01 82,693 2.85 1.51 0.70 2.09 4 33 6.13 14 30 9.16 10.96 2.40 19.02 14.57 12.93 198,900 458,827 291,933 346,625 144 145 Wichita, Kans Racine, Wis 0.89 0.67 46,938 20,931 60,808 109,641 0.55 1.27 Auburn, N. Y- 5.83 6.67 0.92 3.79 4 34 18,233 41,560 44,460 27,507 39,445 141 142 143 Mo 28,844 21,552 118,278 11,962 1.34 1.67 0.87 1.01 0.60 3.64 6.47 1.20 3.34 Joplin, 189, 364 42,085 62,057 27,041 30,733 19,936 140 0.63 3.07 0.06 0.28 2.34 5.70 1.03 11.13 16.73 17.02 8.46 13.99 108, 461 20,463 98,618 1,844 9,003 1.77 1.62 1.65 1.46 369, 384 514,893 554,972 274,872 454,239 312,923 751,818 0.35 2.13 57,388 51,962 52,580 46,066 17.91 19.28 22.49 9.62 23.16 Macon, Ga Canton, Ohio 6.19 0.85 1.22 144,248 14,312 178,398 38,044 205,284 0.05 2.27 4.12 0.78 1.82 3.69 7.71 115, 886 2.22 1,702 74,326 133,948 11,437 69,006 145,993 27,248 61, 818 126,596 261,540 733, 345 49,000 65,244 75,639 1,745 12,936 2,647 56, 499 230,966 12.01 8.51 9.75 9.88 "10. 75 594,338 630,743 0.51 4 07 425,757 297,122 331,746 336,759 364,690 Galveston, Tex 18,006 0.03 0.36 16.12 10.68 13.48 15.78 16.62 South Omaha, Nebr. Fitchburg, Mass 4 66 0.05 0.37 0.08 1.66 6.81 3.21 4 37 1,218 12,835 166, 114 396,830 800,591 Jacksonville, Fla. 82.76 1.21 117, 652 158, 198 233,325 101,995 38,294 186, 127 4.37 6.45 2.84 1.07 5.22 136 136 137 138 139 , 8103, 663 45,174 1.16 2.08 2.81 0.71 0.56 160, 129 372,928 458,562 636,227 563,800 . Pa 111 capita. 82.78 0.42 2.90 3.67 0.06 13.84 33.08 9.76 11.11 22.46 Superior, Wis Knoxville, Term Total. 8104,388 15,869 108,055 136,359 2,253 606,987 1,196,944 350, 105 Per capita. Per 82.05 0.11 1.10 1.81 0.95 876,688 4,051 41,043 17.96 39.02 12.60 12.13 28.19 130 131 132 133 134 RocMord, capita. 304,680 610, 312 464, 270 409,340 . 657,965 1,411,681 452, 100 433,417 1,004,649 571, 453 Mass Newton, Mass ~ Passaic, N. J. Newcastle, Total. S4.83 0.63 4.00 5.48 1.01 961, 491 365, 471 Pa Chelsea, capita. Per 8181,076 19,920 149,098 203,556 37,160 10.76 18.14 25.87 9.70 industrial ' income. Total. Per S12.70 9.01 14.20 20.59 8.70 $20. 26 401,694 676, 473 Salem, Mass . . Maiden, Mass.. Municipal Invest- ment' and municipal Per J476,284 336,630 529,717 765,083 318,972 8769, 677 111 Yort, Pa Chester, Municipal service income.* capita. Total. 120 121 122 123 124 LOANS INCREA3IN0 RECEIPTS FROM COMMERCIAL REVENUES.' City num- CITY OK MUNICIPAUTT. 37.] IN 1904—Continued. 4. 0.41 1.74 2.03 0.90 L36 This sum, less 149, 424 L40 L92 411 3.71 0.38 416 the service transfers and refunds included 198 Table 26.—PAYMENTS FOR SPECIFIED EXPENSES [For a PAYMENTS FOK EXPENSES ' AND OUTLAYS Expenses lor protection ' list ol tlie cities in OF SPECIFIED GROUPS OF DEPABTMBNTS, OFFICES, AND ACCOUNTS. ol life and property. For health conservation and sanitation. Expenses for general govern- CITY OB MUKICIPALITY. ment. Expenses. Police depart- ment. Fire department. Outlays. Ail other. For health conservation. Per Total. Grand total capita. Total. 329,070,644 SI. 35 S42, 178, 624 20, 303, 410 1.73 0.98 0.91 0.75 29,876,342 5,943,266 3,867,963 2, 492, 063 GROUP . Group I Group II Group III Group IV I.— CITIES 3,954,774 2,905,449 1,907,011 Now York, N. Y... Chicago, 111 Philadelphia, Pa . St. Louis, Mo Boston, Mass Baltimore, Md Cleveland, Ohio - . Buffalo, N.Y San Francisco, Cal Pittsburg, Pa Cincinnati, Ohio... Detroit, Mich Milwaukee, Wis. New Orleans, La.. . $8,800,481 each state arranged alphabetically Per capita. SI. Total. 96 $30,652,162 2.64 1.47 1.20 0.98 17, 416, 138 6,825,876 4,164,008 3,266,130 Per capita. SI. 42 1.48 1.44 1.29 1.28 Per Total. capita. $5,614,280 $0.26 4,668,620 611,876 274, 707 159, 077 0.39 0.15 0.09 0.06 HAVING A POPULATION OF 300,000 Total. Per capita. S4, 718, 966 SO. 22 3,065,711 680,775 553, 892 418,688 0.26 0.17 0.17 0.16 OR OVER IN 1904. For sanitation. Total. $23, 613, 222 16,466,077 3, 233, 615 2, 486, 983 1,326,647 Per capita. $1. 1.40 0.80 0.77 0.52 Total. Per capita. S20, 444, 188 $0.95 12,230,653 4,031,270 2,363,083 1,819,282 1.04 1.00 0.73 0.71 199 AND OUTLAYS, TOTAL AND PER and the number assigned to each, PAYMENTS FOR EXPENSES • see page CAPITA: 1904. 37.] AND OUTLAYS « OP SPECIFIED GliOUPS OF DEPABTMENTS, OFFICES, AND ACCOUNTS—Continued. 200 Table 26.—PAYMENTS FOR SPECIFIED EXPENSES AND [For a GROUP III.— CITIES HAVING A POPULATION OF PAYMENTS FOE EXPENSES 1 AND OUTLAYS Expenses for protection of ^ 50,000 TO 100,000 list of the cities in each state arranged alphabetically IN 1904— Continued. OF SPECIFIED GEOUPS OF DEPAKTMENT3, OFFICES, AND ACCOUNTS. life For health conservation and sanitation. and property. Expenses for City CITY OB MDNICIPALITT. number. Expenses. general govern- ment. PoUce department. Fire department. Outlays. All other. For health conservation. Per Total. Troy.N. Y I,ynn, Mass Des Moines, Iowa. New Bedford, Mass Y H . . Utah Kansas City, Kans. Erie, Pa Wilkesbarre, Pa Va Norfolk:, Charleston, S. C Y. Schenectady, N. S113, 549 SI. 49 92,616 67, 183 125,268 87,816 1.23 0.92 1.74 1.23 872,161 99,724 128,918 86,828 141,114 $0.95 1.32 1.77 0.78 0.66 0.88 0.72 0.78 89, 396 72, 024 83, 126 1.25 1.05 1.23 1.43 2.00 0.60 1.11 0.56 0.94 0.05 0.86 0.C4 1.46 0.97 1.19 102, 888 52, 694 62, 647 48,148 63,254 31,968 . Eli'.abeth, N. J Yonkers, N. Y Salt Lalje City, $1.13 0.82 0.54 1.43 1.58 35,080 33, 696 31,214 59, 566 28,900 . . San Antonio, Tex. Waterbury, Conn Houston, Tex Pa Portland, Me ITarrisburg, Youngstown, Ohio Tex $36,809 Holyoke, Mass Fort Wayne, Ind. Tacoma, Wash. . Alcron, Ohio Saginaw, Mich- . Brockton, Mass.. Lincoln, Nebr... Covington, Ky. Lancaster, Pa... Spokane, Wash Birmingham, Ala. Altoona, . Pa Pawtucket, R. I Binghamton, N. Y-. 100 101 102 103 104 Augusta, Ga South Bend, Ind.. Mobile, Ala Johnstown, Pa. . Dubuque, Iowa. 105 106 107 108 109 Springfield, Ohio.. Wheeling, W. Va. McKeesport, Pa. Bayonne, N. J Butte, Mont 110 Allentown, Pa Sioux City, Iowa.. 111 U2 . : 113 114 .., TcmSHaute, Ind.. Topeka, Kans Davenport, Iowa. 115 116 117 118 Montgomery, Ala..... ' Quincy, East ^ /•J 111 ^, Sti I)oilis,Hl.... Hsverhiil, Mass Little pock. Ark 1 Vi ,, » . Included in the column of ^ilduded iii the column of Total. Per capita. Per TotaL capita. Total. Per capita. Total. Per capita $0.14 0.15 0.08 0.14 0.13 $12,473 19,323 7,760 13, 656 11,927 $0.16 0.26 0.11 0.19 0.17 $124,015 65,918 29,109 84,418 56,177 $1. 63 $4,515 0.87 0.40 1.17 0.79 46, 177 83, 664 1.21 1.97 $10,664 11,139 6,147 10,204 9,692 62,280 312,775 $0.06 0,61 1.15 0.87 4.37 109,297 73,109 75,789 80,929 86,942 1.63 1.07 1.12 1.23 1.36 3,046 3, 116 13, 876 7,219 3,869 0.04 0.05 0.20 0.11 0.06 11,994 10,800 7,663 15,952 6,846 0.17 0.16 0.24 0.11 83,578 55,767 71,930 76,752 34, 537 1.17 0.81 1.06 1.15 0.54 46,887 9,294 18,245 4,711 6,893 0.64 0.14 0.27 0.07 0.11 1.13 0.93 0.88 0.78 0.77 118,757 143,282 62.021 79; 595 100,058 1.86 2.29 1.00 1.28 1.61 5,306 7,537 1,224 300 1,355 0.08 0.12 0.02 11,896 12,009 3,216 7,597 11,790 0.19 0.19 0.05 0.12 0.19 32,656 20,449 18,423 76,769 27,938 0.51 0.33 0.30 1.23 0.46 366 34,745 1,723 4,666 26, 575 0.01 0.56 0.03 0.08 0.41 85,704 61,707 7,000 78 8,866 4,094 6,263 19,620 10,974 13,882 3,608 12,868 0.33 0.19 0.24 0.06 0.22 37,479 15,425 69,097 33,473 48,817 0.63 0.26 1.18 0.67 0.84 1,710 1,973 49,995 50,799 1.44 1.05 2.05 0.86 0.88 0.12 120, 349 51,743 59, 139 0.78 1.17 1.75 0.89 1.02 18,584 0.03 0.03 0.22 0.79 0.32 0.61 0.58 0.54 1.06 0.51 60,270 42,988 41,609 89,304 88,366 1.04 0.75 0.72 1.58 1.57 77,326 70,284 49,994 65,006 77,000 1.34 1.22 0.87 1.15 1.37 2,400 4,662 1,400 2,845 6,881 0.04 0.08 0.03 0.05 0.10 10,642 7,845 26,992 9,241 16, 970 77,231 40, 904 0.47 0.16 0.30 12,384 0.18 0.14 0.05 0.19 0.22 0.73' 25,222 47,438 20,288 909 6,000 0.44 0.82 0.35 0.02 0.09 0.97 0.97 0.89 1.00 0.64 55,740 00,652 41,433 71, 423 65,422 1.02 1.11 L28 86, 391 0.77 1.59 0.54 2.00 1.14 7,005 6,115 3,269 16,076 4,922 0.13 0.09 0.06 0.30 O.IO 6,414 13,538 11,021 5,271 20, 317 0.12 0.25 0.20 0.10 0.41 8,416 71,863 38,763 39,473 18,982 0.15 1.32 0.72 0.74 0.38 42,747 1,461 44,249 55,073 86,113 0.78 0.03 0.82 1.03 1.72 GROUP Dallas, Per capita, 51,203 37,550 85,866 56, 563 68,925 III Duluth, Minn Manchester, N. Total. 38,600 69, 383 34,560 68,313 40, 310 Mass Lawrence, Mass.. Somerville, Mass. Savannah, Ga Hoboten, N. J... Peoria, Per capita. 55,687 46, 656 69, 839 47, 444 .49,804 Oakland, CaJ FiVansviUe, Ind Utioa, N. Total. 62,022 39, 618 103,073 112,794 $85, 757 . Springfield, capita, For sanitatioh. 94,090 128, 336 72, 110 58,110 54, 53B 48,761 47, 745 46,702 68,783 IV.—CITIES 1..34 1.31 29,026 107,158 56, 998 HAVING A POPULATION OF (5) 0.02 (5) 0.15 0.07 0.11 30,000 149 10, 794 3, TO 50,000 IN O.U 1904. L36 12, 763 45, 906 201 OUTLAYS, TOTAL AND PER CAPITA: 1904—Continued, ^d the number assigned to each, see page 37.] GEOUP PAYMENTS FOR EXPENSES > III.-CITIES AND OUTLAYS 2 HAVING A POPULATION OF 50,000 TO 100,000 IN 1904-Continaed. OF SPECIFIED GEOUPS OF DEPAETMENTS, OFFICES, AND ACCOUNTS—Continued. 202 Table 26.—PAYlfENTS FOR SPECIFIED EXPENSES AND [For a GROUP IV.-CITIES HAVING A POPULATION OF PAYMENTS rOB EXPENSES ' AND OUTLAYS Expenses for protection of ' 30,000 TO 50,000 list of IN OP SPECIFIED GBOUPS OF DEPABTMENTS, OEMCES, AND ACCOUNTS. life For health conservation and sanitation. and property. Expenses for City CITY OB MUNICIPALITY, munber. Expenses, general govern- ment. the cities in each state arranged alphabetically 1904-ContiiiU6d. PoUce department. Fire department. Outlays. All other. For health conservation. Total. 120 Springfield, 121 122 123 York, Pa 124 Chester, 125 126 127 128 129 Chelsea, 130 131 132 133 134 Superior, Wis Knoxville, Tenn. 135 136 137 138 139 South Omaha, Nebr. 140 141 142 143 Joplin, 144 145 146 147 148 149 150 ISl Per capita. Total. Per capita. Total. Per capita. 58 0.51 0.78 0.74 0.56 $47,513 22,586 41,802 34,862 25,651 $1.27 0.60 1.12 0.94 0.70 $63,128 28,996 39,148 35,481 19,997 $L68 29,737 65,400 30,701 25,383 59,849 0.81 1.81 0.86 0.71 1.68 44,652 71,168 20,766 27,857 82,788 1.22 1.97 0.68 0.78 2.32 38,762 65,770 27,442 51,027 117,587 31,054 18,172 16,828 16,947 26,063 0.88 0.52 0.49 0.60 0.77 25, 158 0.71 0.74 0.48 0.52 1,37 24,244 18,625 26,856 17,827 24,773 0.73 0.57 0.82 0.55 0.76 18, 105 37, 861 0.56 40,552 48,567 25, 454 1.24 1.49 0.78 Wichita, Kans.. Bacine, Wis 13,309 37,020 17,439 16,234 0.41 1.15 0.55 0.51 505 34,825 19,976 11,898 Woonsooket, R. I.... HI Taunton, Mass Chattanooga, Tenn.. 20,938 20,872 25,240 13,366 0.67 0.67 0.81 0.44 32, 192 37,012 38,259 45, 164 Sacramento, Cal Oshkosh, Wis 39,953 20,003 25,039 13,393 0.66 0.86 0.53 $21,733 18,907 29,074 27,559 20,706 111. Salem, Mass Maiden, Mass.. . . Pa Mass Newton, Mass Passaic, N. J Ehnira, N. Y Atlantic City, N. J.. Newcastle, Pa Rockford, 111 Jacksonville, Fla. Fitchburg, Mass Galveston, Tex Macon, Ga Canton, Ohio Mo Auburn, N. Y.. Joliet, La Crosse, Wis Council Blufls, Iowa. 1 2 JO. 25,918 16,274 17, 662 46,356 14, L31 14,047 19,882 15,382 Total. Per capita, Total. Per capita, For sanitation. Total. Percapita. $0.61 0.55 0.70 0.92 0.13 1,014 $0.11 0.01 0.25 0.11 0.03 $3,698 11,867 5,344 4,614 4,500 $0.10 0.32 0.14 0.12 0.12 $23,027 20,460 26,273 34,182 4,847 1.06 1.82 0.76 1.43 3.30 6,948 3,703 1,602 439 5,312 0.19 0.10 0.04 0.01 0.15 8,501 17,353 6,836 3,325 9,037 0.23 0.48 0.19 0.09 0.25 25,606 72,853 11,719 9,319 69,175 63,905 37,417 26,817 33,010 51,537 1.80 1.07 0.70 0.97 1.52 2,660 332 400 0.08 0.01 0.01 0.02 0.07 10, 163 10,560 1,298 2,052 10,985 0.29 0.47 0.04 0.06 0.32 10,970 10,459 9,981 15,989 34,414 0.31 0.30 0.29 0.47 26,868 38,459 50,107 60,727 0.81 LIS L54 L87 L23 2,212 1,074 1,640 2,042 0.07 0.03 0.05 0.06 2,035 6,498 10,081 7,569 8,746 0.06 0.20 0.31 0.23 0.27 631 16,668 31,276 11,332 16,973 0.02 0.61 0.96 0.36 0.62 0.45 1.09 0.63 0.38 23,646 57,222 42,867 41,248 0.73 1,530 2,301 0.05 0.07 4,603 5,580 2,187 643 0.14 0.17 0.07 0.02 259 28,820 10,969 7,160 0.01 0.90 0.34 0.23 1.03 1.23 1.48 41, 665 35,242 30,007 55,382 0.97 1,81 1,271 5,567 4,867 1,330 0.04 0.18 0.16 0.04 729 8,198 4,201 10, 433 0.02 0.26 0.14 0.34 12,550 22,464 11, 608 17,712 0.97 0.47 0.68 0.61 34,829 44,333 37,771 44,953 L14 L47 L30 L77 4,374 0.14 5,014 628 1,722 615 0.16 0.02 0.06 0.02 38,556 5,734 7,668 7,138 0.19 0.26 0.28 L16 L18 0.78 1.05 0.95 0.55 L78 L35 L30 L32 L13 $3,987 224 9,301 4,m 661 2,219 2,308 0.09 0.70 2.01 Total. $8,562 200,272 48, 181 22,074 2,737 Per capita. $0.23 5.36 1.29 0.59 0.18 0.07 87, 249 2. '41 10,602 0.30 0.25 10,126 7,800 45,870 69, 345 22,499 0.29 0.22 1.35 2.04 0.66 3,780 8,269 23,329 0.11 0.25 0.72 29,681 0.91 19,546 17,649 8,558 27,273 0.60 0.55 0.27 0.86 0.40 0.72 0.37 0.58 41, 790 4,733 11,181 7,083 0.15 0.36 0.23 L27 36,227 8,084 18,678 15,642 0.27 0.64 0.61 0.33 0.26 L94 LOl Included In the column of " payments for general and municipal service e^enses " ia Table 24. For details, see Table 5. Included in the column of " payments lor outlays other than lor municipal industries " in Table 24. For details, see Table 7 L33 L19 203 OUTLAYS, TOTAL AND PER CAPITA: 1804—Gontinued. and the nmnber assigned to each, see page 37.] GROUP PAYMENTS FOB EXPENSES ' IV.— CITIES AND OUTLAYS ! HAVING A POPULATION OF 30,000 TO 50,000 IN 1904— Continued. OP SPECIFIED GEOtJPS OF DEPARTMENTS, OFFICES, AND ACCOUNTS- Continued. For highways. For recreation. NET OE COKPOEATE INTEREST PAYExpenses for charities and corrections, Total. Per capita. Total. Per capita. Total. Per capita. Total. number. Per capita. Total. Per capita. Per Total. capita. Total. 120 121 122 123 124 2.08 7.29 0.98 1.16 2.83 125 126 127 128 129 0.62 1.34 16,843 22, 692 70,625 0.02 2.13 0.50 0.67 2.08 130 131 132 133 134 SI. 44 $110,171 6,758 37,945 8,480 53,707 $2.94 0.18 1.02 0.23 1.46 $3,384 1,120 81,940 31,692 $0.09 0.03 2.20 0.85 $36,395 3,040 10,520 9,962 2,102 $0.97 0.08 0.28 0.27 0.06 $45,937 2,879 2,002 21,208 $1.23 0.08 0.05 0.57 $76, 665 40,565 15,814 76, 519 45,848 $2.04 1.09 0.42 2.06 1.25 $47, 095 1.10 2.13 2.17 1.16 68,072 164,216 44,838 55,382 84,490 1.86 4.54 1.25 1.55 2.37 14,362 36,766 29,213 17,484 18,713 0.39 1.02 0.81 0.49 0.53 41,917 35,843 15,871 3,148 21,400 1.14 0.99 0.44 0.09 0.60 7,393 20,563 2,944 6,026 689 0.02 59,282 156,885 37,984 47, 176 49,547 1.62 4.34 1.06 1.32 1.39 98, 206 263, 614 32, 121 0.20 0.57 0.08 0.17 0.90 40,954 47,909 63,026 51,233 82,862 1.15 1.37 1.85 1.51 2.44 183,755 2,000 34,600 54, 158 18,527 5.18 0.06 1.02 1.59 0.55 1,759 0.05 12,955 15,124 2,880 9,992 0.37 0.44 0.08 0.29 7,104 79,801 47,849 21,238 45,621 0.20 2.29 90 755 15, 444 25,275 89,600 21,141 35,148 38,686 0.76 2.74 0.65 1.08 1.19 U),634 41,073 12,356 10,887 1,978 55,015 39,783 7,178 1,411 0.06 1.68 1.22 0.22 0.04 488 2,966 1,538 4,525 2,652 0.01 0.09 0.05 0.14 0.08 136,060 134, 677 0.32 1.26 4.13 0.38 0.34 16,554 92,161 55,409 50,075 0.51 2.S7 1.74 1.58 36,623 64,837 142,506 35,537 1.13 2.02 4.47 1.12 32,137 1,800 9,542 1.00 0.06 0.30 738 4,895 586 0.02 0.15 0.02 72,457 51,939 69,955 38,337 2.31 1.66 2.26 1.25 26,265 4,029 38,067 10,863 0.84 0.13 11,605 2,000 34,413 23,891 0.37 0.06 1.11 0.78 661 7,371 1,975 6,972 0.02 0.24 0.06 0.23 19,205 1,217 10,598 0.04 0.35 7,153 1,956 2,126 7,036 0.23 0.06 0.07 0.28 304 4,007 1,877 224 52,512 30,104 29,704 2.92 1.74 1.04 1.17 a t 48,119 24,292 102,031 117,738 1.58 0.81 3.51 4.65 2,628 0.07 (?) 40,333 39, 672 126,141 39,997 36,331 41,.?93 100,730 74, 463 1.41 6,243 0.18 3,000 0.02 0.46 in Tahle Including general and municipal senrice expenses for interest, given For details of all interest payments, see Table 8, Per capita. $1.26 1.08 1.06 3.37 1.09 $54,1S6 41,215 79,327 80,640 42,564 1.23 0.36 City MENTS.* Outlays. Expenses. Outlays. Expenses. Miscellaneous expenses. ' 0.09 46, 413 '6."52 53,106 44,019 48,409 4.10 1.42 1.63 1.35 1.49 58,247 64,552 81, 211 42,966 63,340 1.76 1.97 2.49 1.32 1.95 135 136 137 138 139 27,357 27,972 58,604 30,898 0.84 0.87 1.84 0.98 15, 636 28,720 53,458 24,090 0.48 0.89 1.68 0.76 140 141 142 143 2.22 1.10 1.58 1.85 91,712 33,936 89,402 50,396 2.92 1.09 2.89 0.63 69,683 34,437 48,854 56,538 1.65 144 145 146 147 0.01 0.13 0.06 0.01 16,686 20,874 21,230 29,960 0.55, 4,5.56 0.69 0.73 1.18 19,235 24,080 26,890 0.15 0.64 0.83 1.06 148 149 150 151 i6,'777' 0.01 5. 6 Less than 1 cent. 204 Table 27 —RECEIPTS FROM SPECIFIED CLASSES OF GENERAL REVENUES,' TOTAL AND PER CAPITA: [For a list ol number assigned the cities in each state arranged alphabetically and the 1904. to each, see page 37.] LICENSES AND PEKMITS. City num- CITY OE MUNICIPALITY. General property taxes. Special property and business taxes. Liquor licenses and Poll taxes. taxes. All other licenses, permits. ber. Total. Grand total Per capita. $288,489,068 513.38 184, 026, 205 Group I Group II Group III Group IV 15.66 11.61 10.44 9.39 46,957,984 33,540,886 23,963,993 GROUP New York, N.Y.. Chicago, 111 Philadelphia, Pa.. St. Louis, Mo Boston, Mass Baltimore, Md Cleveland, Ohio... N.Y Buffalo, San FrancLsco, Cal Pittsburg, Pa Cincinnati, Ohio... Detroit, Mich Milwaukee, Wis. . New Orleans, La.. $78,262,710 19,541,163 17,814,575 9,152,597 17,559,226 Total. Per capita. Total. Per capita. Total. ALL OTSEB GENEBAL REVENUES. and departmental Per capita. Total. Per capita. Total. 89,325,788 80.43 $1,045,199 $0.05 $28,837,420 11.34 $6,508,422 $0..S0 $151,644 970 1,285,423 1,341,800 666,595 0.51 0.32 0.42 0.26 190, 624 216, 791 378, 269 0.02 0.05 0.12 0.10 17,630,215 5,293,481 3,351,472 2,662,252 1.50 1.31 1.04 1.00 3,127,660 1,342,743 1,027,824 1,010,195 0.27 0.33 0.32 0.39 125,405 6,953 12, 285 7,000 6. 032, I.— CITIES 259,515 HAVING A POPULATION OF 300,000 OR OVER IN 1904. Per capita. 205 Table ' 27.—RECEIPTS FROM SPECIFIED CLASSES OP GENERAL REVENUES,^ TOTAL AND PER CAPITA: [For a list ol GROUP the cities in each state arranged alphabetically and the number assigned to each, see page III.-CITIES HAVING A POPULATION OP 60,000 TO 100,000 IN 1904-Continued. 37.] 1904-ContInued. 206 Table 27.— RECEIPTS FROM SPECIFIED CLASSES OF GENERAL REVENUES,' TOTAL AND PER CAPITA: 1904— Continued. [For a list ol the cities in each state arranged alphabetically and the ntimber assigned to each, see page GROUP IV.— CITIES II WING A POPULATION OF 30,000 TO 60,000 IN 1904— Continued. 37.] 207 Table 28.—SPECIFIBD PAYMENTS AND RECEIPTS FOR EDUCATION, TOTAL AND PER CAPITA: [For a list ol the cities in eacli state aiianged alpliabetically and tlie number assigned to each, see page 1904. 37.] PiTMENTS FOB SCHOOLS. EECEIPT3 FKOM SUBVENTIONS, QBANTB, CHAEGES, ETC., FOE Expenses.! City num- CITY OE MUinCIPALlTY. Aggregate. Salaries of teachers. Total. Orand total Group I Group II Group III Group IV Per capita. NewYork, N. Y... Chicago, 111 Philadelphia, Pa... St. Louis, Mo Boston, Mass Md N.Y Baltimore, Cleveland, Ohio Buffalo, San Francisco, Cal Pittsburg, Pa Cincinnati, Ohio... Detroit, Mich Milwaukee, Wis... New Orleans, La. Atlanta, Albany, Ga N.Y Cambiiitee, Mass Seattle, Wash Grand Bapids, Mich. Dayton, Ohio... Lowell, Mass Hartford, Conn. Reading, Pa Richmond, Va. Total. Per capita. $109,968,626 $5.10 162,552,853 $2.90 68,169,413 18,146,735 13,288,356 10,374,122 5.80 4.49 4.14 4.06 38,028,744 10,979,649 7,801,613 5,742,547 3.24 2.71 2.43 2.25 GROUP SCHOOLS.' Outlays.' ber. I.— CITIES $32,422,867 9,232,751 6,489,879 2,814,789 5,760,314 $8.34 4.78 3.94 4.61 9.77 1,683,192 2,389,470 1,438,906 1,470,324 1,721,119 2.94 5.61 3.87 4.08 4.88 1,160,876 1,093,294 1,060,117 541, 515 3.37 3.44 3.44 1.77 EIBS, All other. Total. $24,288,724 , Per capita. $1.13 Total. Per capita. Total. Per capita. Total. 300,000 $1.07 $12,580,640 $0.63 $4,186,879 1.35 0.74 0.69 0.80 $23,127,049 1.21 1.03 1.02 1.02 HAVING A POPULATION OF $17,710,509 5,294,390 3,010,837 1,384,160 2,631,358 FOE EXPENSES OF LIBEAAET GALLEElES, AND MUSEimS.' PAYMENTS 6,149,531 8,220,203 2,380,092 1,830,024 0.52 0.80 0.74 0.72 2:708,638 689,436 462,815 OR OVER IN 1904. <!24,990 Per capita. 208 Table 28.—SPECIFIED PAYMENTS AND KECEIPTS FOR EDUCATION, TOTAL AND PER CAPITA: 1904—Continued. [For a list ol GROUP the cities in each state arranged alphahetieally and the III.—CITIES HAVING A POPULATION OF 50,000 numher assigned to TO 100,000 each, see page 37.] IN 1904— Continued. 209 28.—SPECIFIED PAYMENTS AND RECEIPTS FOR EDUCATION, TOTAL AND PER CAPITA: Table [Foi a list ol the GEOUP cities In each state arranged alphabetically and the number assigned to IV.— CITIES HAVING A POPULATION OF 30,000 TO 50,000 tacb., see 1904^-Continued. page 37.] IN 1904— Continued. PAYMENTS rOE SCHOOLS. RECEIPTS FBOM SUBVENTIONS, GKANTS, CHARGES, ETC., FOR Expenses.! City num- CITY OB ITDHICIPAUTT. Aggregate. Total. 125 126 127 128 129 Per capita. Mass Newton, Mass Passaic, N. J J232,337 297,298 158,614 114,887 124,523 S6.34 8.22 Wis 184,039 59,242 123, 698 146,832 Galveston, Tex 146,406 143,823 72,015 2.21 Macon, Ga Canton, Ohio 127,708 67,603 2.08 3.72 2.78 5.17 2.58 6.04 Total. 3.93 Chelsea, Ebnira, N.Y Atlantic City, N. J 130 131 132 133 134 Superior, 135 136 137 138 139 South Omaha, Nebr. Fitohburg, Mass 140 Toplin, 141 Aubom, N. Y.. 119, 331 142 143 WichitaJKans. 88,619 163,640 144 Woonsockst, B. 145 146 147 Jollet, 148 1« Sacramento, Cal Oshkosh, Wis 150 La 151 Council Blofls, Elnoxville, Tenn. Newcastle, Pa. Rookford, 111 Jacksonville, Fla. Ho Bacine, Wis m Taunton, Mass I... Chattanooga, Tenn. Crosse, 80,962 157, 472 129, 105 Wis Iowa. 64,643 181,581 111,710 104,852 126,241 SCHOOLS." Outlays.' Salaries of teachers. ber. Per capita. All other. Total. Per capita. Total. 37,322 1.05 14,331 36,526 0.42 1.07 19,509 43,824 24, 630 8,531 0.66 1.26 0.72 0.25 51,643 17,264 1.56 0.53 21,727 28,861 0.65 0.02 0.88 1.27 5,800 0.18 '2i"644 16,730 25,642 25,739 32,642 0.52 0.80 0.81 1.03 1,097 23,325 1,061 41,918 0.03 0.73 0.03 1.32 13,377 17,813 8,621 25,612 29,804 62,087 36,884 12,378 0.95 1.67 1.19 0.40 15,055 5,480 7,434 0.48 0.18 0.24 10,969 10, 773 3,689 46,102 3.49 73,389 35,253 31,680 37,766 $1.27 2.03 0.98 0.88 1.06 $80,897 65,457 23,436 2,881 27,640 5.19 1.70 3.64 4.32 102,833 48,936 69, 315 80,125 2.90 1.40 2.04 2.36 43,884 10,306 40,052 30,182 1.24 0.30 1.18 0.89 4.41 66,233 90,362 56,223 2.00 2.76 1.72 28,530 36, 197 15,792 0.86 2.49 41, 139 49,776 70,364 61, 819 1.53 2.19 1.94 2.81 51, 168 1.63 2.89 2.80 1.47 2.11 5. 3.71 3.61 498 90,330 86,741 44,831 124,727 58,686 71,863 73,042 capita. $0.02 0.11 1.38 0.72 1.35 146, 459 417 Per Total. $795 4,043 49,525 25,723 48,070 $2.86 4 66 2.79 2.25 1.66 440 Per capita. $2.21 1.53 0.65 0.08 0.78 1104,981 168,452 99,925 80,426 59, 117 442 a22 FOR EXPENSES OF LIBRAART GALLERRIES, IES, AND MUSEUMS.l PAYMENTS 1.11 0.48 Total. $5,788 17,313 8,390 2,500 3,579 Per capita. $0.16 0.48 0.23 0.07 0.10 0.13 9,833 0.29 0.67 1,481 6,686 1,146 600 4,154 0.04 0.20 0.04 0.02 0.13 0.41 0.56 0.27 0.81 3,104 2,500 2,265 4,194 0.10 0.08 0.07 0.13 0.35 0.34 0.12 1.51 2,901 7,118 9,878 600 0.09 0.23 0.32 0.02 410 1.95 2.47 2.88 schools, in Table 13.