The full text on this page is automatically extracted from the file linked above and may contain errors and inconsistencies.
DEPARTMENT OF COMMERCE AND LABOR BUREAU OF THE CENSUS E. DANA DURAND, DIRECTOR SPECIAL REPORTS STATISTICS OF CITIES HAVING A POPULATION OF OVER 30,000: 1908 WASHINGTON GOVERNMENT PRINTING OFFICE 1910 CONTENTS. TEXT. Tage. .11-13 INTRODUCTION Scope of present report Objects of the census investigation Differences in local governmental organizations Differences in municipal accounts Differences in accounting terminology Need for uniformity in city accounts and reports Need for a standard terminology in accounting 11 11 11 11 12 12 13 ACCOUNTING TERMINOLOGY 13-20 Accounts and accounting Accounts Accounting Assets, liabilities, and revenue accumulations Assets Classification of assets Current assets Invested assets Fixed assets Asset accounts Liabilit ics.». Classification of liabilities Debts Current debts Funded or fixed debts Floating debts Trusts Governmental trust liabilities Nominal liabilities Revenue accumulations of governments Expenses, interest, outlays, and revenues Expenses General expenses Commercial expenses Interest : Outlays Governmental revenues : Taxes Privileges Fees and charges Payments and receipts Payments Receipts Real or actual payments Real or actual receipts Nominal payments and receipts ♦. N * DESCRIPTION OP GENERAL TABLES List of city numbers 13 13 13 13 13 14 14 14 14 15 15 15 15 15 15 15 16 16 16 16 16 16 17 17 17 17 17 18 18 19 19 19 19 19 19 20 21-79 *" 79 TEXT TABLES. Table I.—Summary of payments to and receipts from the public other than those for meeting governmental costs: 1908 Table II.—Summary of service transfers: 1908 Table III.—Summary of interest transfers: 1908 Table IV.—Summary of investment transfers: 1908 Table V.—Payments to other civil divisions and to private associations on account of the insane: 1908 Table VI.—Estimated payments for expenses of schools in specified cities: 1908 23 24 24 24 27 28 (3) 4 CONTENTS. Table VII.—Payments by Massachusetts cities to the state on specified accounts: 190S Table VIII.—Payments by Massachusetts cities to the state on account of metropolitan waterworks: 190S Table IX.—Payments for expenses of specified public service enterprises included under the head " all other enterprises,'' in Table 6: 1908 ;•;• Table X.—Payments for outlays, paid or payable from special assessments included in column headed "for all other purposed,'' in Table 8: 1908 ; Table XI.—Payments for outlays for public service enterprises included in the column headed "all other," in Table 8: 190S Table XII.—Per cent distribution of receipts from general revenues in cities of specified states: 190S Table XIII.—Variation in per cent distribution of receipts from general revenues for the cities of specified states: 190S Table XIV.—Specified classes of special property and business taxes in Massachusetts cities: 1903 Table XV.—Specified classes of special property and business taxes in Xew Jersey cities: 190S Table XVI.—Specified classes of special property and business taxes in New York cities: 190S Table XVII.—Departmental receipts from charges and sales for meeting outlays: 190S Table XVIII.—Receipts from revenues of specified public service enterprises included under the head "all other enterpriser" in Table 14: 1908 Table XIX.—Metropolitan debt of Massachusetts cities, December 1, 1908 Table XX.—Debt reported in Table 23 as issued for miscellaneous purposes: 190S Table XXI.—Amount of loans reported at exceptional rates of interest: 1908 Table XXII.—Outlays in 1908 compared with increase in valuation of properties during 190S Table XXIII.—Assessed valuations of property subject to general property taxes in divisions of the city jrovernment having two or more rates of levy, with rates and levies for each taxing district, levy, or class of property: 190S Table XXIV.—Assessed valuations of property subject to special property taxes in cities having two or more rates of levy, with rates and amounts of levies for each class of property: 1908 Table XXV.—Assessed valuation of bank stock and mortgages in Xew York cities, with amount of taxes levied: 190S Table XXVI.—Summary of payments for revenue expenditures and of receipts from revenues, 1902 to 190S, with per cent of increase over 1902 Table XXVII.—Comparative statement of per capita payments and receipts for meeting governmental costs: 1905 to 190S Table XXVIII.—Per cent distribution of receipts from general revenues: 190S Table XXIX.—Average rates of interest on debt outstanding at close of year for all cities combined and for each group of cities: 190S, 1907, and 1906 Table XXX.—Average rates of interest on debt outstanding at close of year for specified cities: 190S and 1905 Table XXXI.—Average rate of interest borne by funded debt outstanding at close of year contrasted with net rate paid on funded debt issued to the public during the year, for specified cities: 1908 Table XXXII.—Franchise taxes included under the head of "taxes," in Table 37: 1908 Table XXXIII.—Taxes on earnings of public service corporations in Wisconsin cities, included under the head of "licenses," in Table 37 Table XXXIV.—Analysis of receipts from public service privileges for specified cities: 1908 Table XXXV.—Comparative statement of the number of places licensed for the sale of intoxicating liquors by the drink, by groups of cities: 1908, 1907, and 1905 Table XXXVI.—Receipts from liquor licenses, by groups of cities: 190S, 1907, and 1905 Table XXXVII.—Increase from 1907 to 1908 in the number of places licensed for the sale of intoxicating liquors by the drink in specified cities Table XXXVIII.—Decrease from 1907 to 1908 in the number of places licensed for the sale of intoxicating liquors by the drink in specified cities Table XXXIX.—Comparative statement of the number of places licensed for the sale of intoxicating liquors by the drink, by geo graphic divisions: 1908, 1907, and 1905 ] Table XL.—Annual license fee for places selling intoxicating liquors by the drink, for specified cities: 190S Table X L I — Annual license fee for places manufacturing intoxicating liquors or selling them otherwise than by the drink (except pharmacies selling for medicinal, mechanical, and chemical purposes), for specified cities: 1908 Table XLII.—Per cent distribution of liquor license fees in cities of specified states: 1908 Pago. 28 29 30 31 32 33 33 35 35 3G 39 41 4S 49 50 51 56 58 58 Gl 62 64 65 66 G7 68 69 69 73 74 74 74 75 7G 77 78 GENERAL TABLES. Table 1.—Date of incorporation, population, and area of cities having an estimated population of 30,000 or over on June 1,1908 83 Table 2.—Summary of payments, receipts, and cash balances, by divisions and funds: 1908 86 Table 3.—Total payments and receipts, classified as municipal and agency, and according to object of municipal payment and source of municipal receipt: 1908 HO Table 4.—Payments for general expenses and special service expenses: 1908 HQ Table 5.—Expenses of municipal service enterprises: 1908 264 Table 6.—Payments for expenses of invested funds and of public sendee enterprises: 1908 106 Table 7.—Payments for interest on debt: 1908 172 Table 8.—Payments for outlays: 1908 yjQ Table 9.—Payments and receipts on account of dcb.t: 1908 Igg Table 10.—Receipts from general revenues: 1908 192 Table 11.—Receipts from special assessments and from privileges: 1908 19g Table 12.—Receipts from departmental services: 1908 202 Table 13.—Receipts from revenues of municipal sen-ice enterprises, with value of plant at close of year, and costs of sendees rendered • 1908 1 214 CONTENTS. 5 Page. Table 14.—Receipts from revenues of public service enterprises: 1908 Table 15.—Receipts from interest: 1908 Table 16.—Payments and receipts of refunds, receipts from insurance and from sales of land and buildings, and agency transactions for other civil divisions: 1908 Table 17.—Payments, receipts, and balances of private trust funds and accounts: 1908 Table 18.—Payments, receipts, and balances of public trust funds for nonmunicipal uses: 1908 Table 19.—Payments, receipts, and balances of public trust funds for municipal uses: 190S Table 20.—Payments, receipts, and balances of investment funds: 1908 Table 21.—Payments, receipts, and balances of sinking funds: 1908 Table 22.—Gross and net debt outstanding at close of year, total and per capita, together with changes during year in debt and in sinking fund assets: 1908 Table 23.—Funded debt and special assessment loans at close of year, classified by purpose of issue: 1908 Table 24.—Funded debt and special assessment loans at close of year, classified by year of maturity: 1908 .Table 25.—Funded debt, special assessment loans, and revenue loans at close of year, classified by rate of interest: 1908 Table 26.—Value at close of year of properties employed or held for specified purposes: 1908 Table 27.—Replacement value of public improvements: 1908 Table 28.—Assessed valuation of property, basis of assessment, and taxes levied: 1908 Table 29.—Payments and receipts for meeting governmental costs, by principal classes, 1908: Comparative summary, 1902 to 1908... Table 30.—Per capita payments and receipts for meeting governmental costs, by principal classes: 1908 Table 31.—Per cent distribution, by principal classes, of payments and receipts for meeting governmental costs: 1908 Table 32.—Payments for general and special service expenses, total and per capita, 1908: Comparative summary, 1902 to 1908 Table 33.—Per cent distribution of payments for general and special service expenses: 1908 Table 34.—Payments for outlays, total and per capita: 1908 Table 35.—Receipts from general revenues, total and per capita, 1908: Comparative summary, 1902 to 1908 Table 36.—Rates of interest on debt outstanding at close of year and on bonds issued during year: 1908 Table 37.—Receipts from public service corporations: 1908 Table 38.—Costs and receipts for schools, total and per capita: 1908 Table 39.—Payments for school expenses in detail for specified cities: 190S ». Table 40.—Number of places licensed for the sale of intoxicating liquors, together with the annual license fee: 190S 216 222 226 228 231 232 236 238 244 250 256 262 266 272 274 288 296 299 302 310 313 316 320 323 331 334 338 APPENDIX. Table A.—Revised estimates of population and revised per capita payments and receipts for meeting governmental costs, and per capita net debt: 1908 Table B.—Revised per capita payments for general expenses and special service expenses: 190S 343 346 LETTER OF TRANSMITTAL DEPARTMENT OF COMMERCE AND LABOR, B U R E A U OF THE CENSUS, Washington, D. C, December 20, 1910. SIR: I have the honor to transmit herewith the annual report on statistics of cities having a population of over 30,000 in 190S, this being the seventh annual report on this subject prepared by the Bureau of the Census. The statistical tables contained in this report show in detail the financial transactions of the municipal governments, their indebtedness and assets, and the assessed valuation of taxed property. The statistics on financial transactions are analyzed and so presented as to show, both for the whole city and for its important departments, the costs of conducting the city's business, together with the revenue collected and the debt incurred for,meeting these costs. The rapid increase in the cost of city government and the great interest now taken in city affairs by the general public make these statistics of great importance at the present time. In connection with the financial statistics, the report presents a discussion of accounting terminology, with the hope that the.continued consideration of this important subject may lead to greater uniformity in the use of technical accounting terms. In order to present more accurate estimates of the population of the cities in 1908, an appendix has been added to the report showing revised estimates of population for that year based upon the census of 1910, together with revised per capita averages for the principal classes of financial data. The report was prepared by Mr. Le Grand Powers, chief statistician in charge of the compilation of the statistics of cities, and Mr. E. H. Maling, chief of division of finance, whose efficient work in the preparation of the report it is desired to acknowledge. Very respectfully, &fo Hon. Director of the Census. CHARLES NAGEL, Secretary of Commerce and Labor. (7) STATISTICS OF CITIES: 1908 FINANCIAL STATISTICS (9) STATISTICS OF CITIES HAVING A POPULATION OF OVER 30,000: 1908. FINANCIAL STATISTICS. INTROIAUCTION. Scope of present report—The census report on sta tistics of cities for 1908 is limited to the presentation and discussion of data relating to the financial affairs of municipal governments, while the report for 1907 presented data on municipal finance and on the num ber of employees, equipment, and work of many city departments, together with statistics on municipal properties and improvements, as sewers, streets, and parks. In the future it is the intention to publish annually a report on municipal finance and a separate report containing statistics on a limited number of city departments, properties, and improvements. The special reports on departments, properties, and improvements will be arranged in a series so that all important lines of city work will be covered by the reports in the course of five or six }years. Objects of the census investigation.—In its financial statistics of cities the Bureau of the Census seeks to present in a comparable form the following data relating to the financial transactions and condition of municipalities: The total and per capita costs of government and the similar costs of maintaining specified public services, such as those furnished by the schools, or by the police or fire department; the total costs of constructing and maintaining sewers, streets, etc.; the total and per capita revenue derived from all sources and from each specified source; and the proportion of the total revenue derived from each source, and of the total expenditures made for each object or purpose. Differences in local governmental organizations.—To attain the objects mentioned, consideration must be given to the great differences which exist in the organ ization of American cities for purposes of local selfgovernment. In some cities all municipal activities are administered by a single municipal corporation, while in other cities the administration of municipal functions is distributed among a number of independ ent governmental bodies, of which the one perform ing the most important functions is usually spoken of as the city corporation. The activities of this "city corporation," however, do not include all public activities that may properly be said to belong to the government of the citj*, or of the community consti tuting-the city; its payments do not include all pay ments authorized by the citizens for the purpose of securing exclusive benefits for the people of the city and at their sole expense; its debts do not include all public obligations for which the citizens are responsi ble; and its receipts do not include all receipts derived from municipal activities within the city limits. The government of the city—that is, of the community constituting the city—for which data must be obtained in order to compile comparable statistics of financial transactions and conditions is not limited to the "city corporation," as above described, but includes all municipal corporations, commissions, and boards through which the people of the city exercise any privilege of local self-government, or by reason of which they enjoy the exclusive benefits of any govern mental function. The census financial statistics of cities accordingly include data obtained from all the governmental units mentioned. Differences in municipal accounts.—In many instances the accounts of American cities vary greatly in character, in methods, and in the bookkeeping devices employed. In some cities the only books of account are those of the treasurer; in others addi tional accounts are kept by the comptroller or other officer exercising the duties of a comptroller or auditor. In most cities of the latter class the books of the comptroller are in some respects similar to those of the treasurer and serve as a check upon his transactions as well as upon those of departmental officers responsible for the expenditure of governmental moneys. The treasurer's accounts record the flow of cash into and out from the treasury. In many cities, especially where the treasurer is the only official keeping general (11) 12 STATISTICS OF CITIES. accounts for the city government, the payments recorded by the treasurer are classified according to the appropriations against which they are chargeable. The comptroller's or auditor's accounts are usually based upon actual receipts and upon the warrants or orders drawn upon the treasurer in settlement of bills or claims for services, materials, etc." The treasurer's and the comptroller's statements of payments will agree if the warrants or orders are paid promptly upon their issue, but the two statements will disagree if any warrants are paid in a year subsequent to that of issue. A further cause for differences between the treasurer's and the comptroller's statements of pay ments is found in a few cities where certain pay ments are made without the issue of warrants. In some cities the comptroller's accounts are based upon the accrued amount of revenues, expenses, etc., rather than upon actual receipts and warrant expenditures. It is thus seen that the general or principal accounts of a city may record (a) cash transactions only, (6) cash receipts and warrant expenditures which will differ from cash payments by the amount of warrants issued but not paid, or (c) amounts accruing as reve nues, expenses, outlays, interest, etc., regardless of whether received or paid. As very few cities, how ever, keep their accounts on the last-mentioned basis, the Bureau of the Census is unable to adopt this basis for its reports, and its statistics are therefore based, as far as possible, upon actual, or cash, receipts, and warrant expenditures, as shown in the accounts of the comptroller or auditor. The reason for basing the statistics upon the accounts of the comptroller or auditor, rather than upon those of the treasurer which present cash receipts and payments, is twofold: (1) In some cities large numbers of warrants, or orders hav ing the authority of warrants, arc paid in a year sub sequent to that of issue, so that in these cities the aggregate of warrants drawn more nearly represents the cost of governmental operation and maintenance and the expenditures for permanent properties for a given year than does the aggregate of warrants paid; (2) in some cities the treasurer's books do not classify the payments by object in the same detail as do the accounts of the comptroller. In order to make a more nearly complete exhibit of the financial transac tions of a given year, however, it is also necessary for the Bureau of the Census to include in its report, in addition to a statement of the warrants drawn during the current year, a statement of those drawn in previous years but liquidated during the current year. In some cities with a single municipal corporation all financial transactions are centralized and recorded in the comptroller's or auditor's office, so that a com plete statement may be compiled from his records. In other cities with a similar governmental organiza tion the comptroller or auditor has authority over and records only a part of the financial transactions, the final accounting responsibility being divided among several officers or boards. In the cities of the latter class the Bureau of the Census is compelled to prepare statements from the records of each officer or board exercising independent auditing or accounting powers. Differences in accounting terminology.—During the past several years the Bureau of the Census has sought, in cooperation with state bureaus and account ants' associations, to procure the adoption of a stand ard accounting terminology by the financial officers of cities. Some progress has been made in this direction, but the lack of uniformity in the use of accounting terms is yet very apparent. In many instances terms with such distinct significations as "payments," "expenses," "outlays," and "expenditures" are used interchangeably. It is also common to find the same meaning given to "revenues" and to "receipts." This lack of accuracy in the use of words is duo partly to a lack of clear thinking and correct analysis and partly to mere carelessness in speech. Need for uniformity in city accounts and reports.— Until the cities keep their accounts and publish their reports in a uniform manner it will be impossible to compare, from the cities' printed reports, the financial experience of one city with that of other cities. Such comparisons are valuable, and the demand for com parable statistics was largely responsible for the present census reports. The compilation of compar able financial statistics of cities is at the present time attended with many difficulties and large expense, owing to differences in the accounting systems and methods of the various cities. The movement toward the uniform classification of payments and receipts has been given great impetus by the publication of the census reports presenting thefinancialstatistics of cities, but the publication of these reports will not alone suffice to render easy of attainment comparable financial statistics of cities. Before that end can bo secured accountants and governmental officials must reach some common understanding as to the funda mental principles of governmental business and accounting, as accountants have already done with reference to the fundamental principles of commercial accounting. That result can be secured only as the outcome of stud}r and intelligent discussion of these principles. Standard city accounts and reports are desirable not only as prerequisites to significant comparisons of one city's finances with those of other cities, but also to enable the officials and citizens of a given city to compare its expenditures, outlays, and reve nues for a given year with those for other years. If a standard system is in use, the transactions must be analyzed and recorded according to their charac ter; in the case of payments they will be classified according to their object, as for expenses of a given department or for outlays for a specified improvement,- FINANCIAL STATISTICS. # in the case of receipts they will be classified accord ing to their source, as from a given class of revenue or from some nonrevenue source. If a standard system is not in use, the transactions will, in all probability, not be analyzed, but will be recorded in the easiest possible manner or possibly in a manner determined by political expediency. Such methods, or rather lack of methods, result in a different treat ment of similar items in succeeding years, thus pre cluding comparisons of any value. In connection with this discussion of the need of uniform city accounts attention may be called to the need for a prompt audit of bills as soon as ren dered. In some cities a considerable period of time elapses between the presentation and the audit of claims. In such a case the warrants or audited bills for a given period are not true exhibits of the costs of government for that period, so that when exhibits of governmental expenditures are based upon war rants issued, as are those now compiled by the Bureau of the Census, or upon audited bills, the statistics for such cities will fail to be comparable with those for other cities which audit their bills promptly. This condition of affairs will continue until cities are compelled by state law, if they will not do so on their own initiative, to employ business methods of auditing bills when due and to pay those bills promptly by the issue of warrants on the treasury. Such an improved method of conducting the finances of cities would accomplish two very important results in that it would render possible the compilation of statis tics which would measure the relative efficiency and economy of municipal administration, and at the same time eliminate one of the most potent single factors in governmental graft and dishonesty. Need for a standard tenninology in accounting,— The subjects of correct and uniform accounting and of improved business methods for cities and their industries are of great popular interest, and many accountants, economists, governmental officials, and 13 public writers are giving them earnest thought. The average accountant is, however, of necessity devoting most of his attention to improving the methods of accounting and business administration in accordance with his own ideas; he is working out his own schemes without seeking the cooperation of others. The result is that, while better accounting and more efficient business methods are being intro duced in governmental business, the country is not securing uniformity as rapidly as is desirable. Uniformity in systems of accounting must be based upon a common language of accounts, that is, upon the use of a common terminology. To aid in securing that uniformity, schedules and schemes of accounts should be accompanied with definitions of each ac counting term employed, and the reason for adopt ing that term where the usage of the commercial world and the governmental world are not uniform. The publication and discussion of such definitions and explanations will open the way for final selection of those terms which are best adapted for securing improved and uniform governmental accounts and reports. The Bureau of the Census undertook a study of accounting terms some years ago and has presented definitions of the more important terms in several of its reports. These definitions have been discussed by accountants and city officials, and have been revised from time to time. Believing that a standard ter minology must precede uniform accounts and reports, and, further, that such a terminology will be adopted only after continued agitation, it has seemed desirable once more to present definitions of some of the more important terms. It is hoped that further discussion of these definitions will result, and that the number of cities adopting these terms will be increased. For more complete discussion of accounting terminology and for definitions of terms omitted from this report, reference should be made to the 1906 and 1907 reports on Statistics of Cities. ACCOUNTING TERMINOLOGY. ACCOUNTS AND ACCOUNTING. In the pages immediately following, the financial data that must be included in a correct and complete Accounts.—Accounts are exhibits of financial trans summary of governmental conditions are indicated actions with individuals—natural, corporate, and and the terms commonly employed by the Bureau of governmental—and of financial data relating to the Census in speaking of those data are defined. various subjects, set forth by counter entries called debits and credits. ASSETS, LIABILITIES, AND REVENUE ACCUMULATIONS. Accounting.—Accounting is the art of applying Assets.—The assets of a government are the proper accounts as aids in the administration of business, or the science of analyzing, recording, and summarizing ties or wealth in its possession or control or at its dis data relating to business in such a way as to disclose posal. It should be noted, however, that the relation its condition or state at any given time, to express the between governmental assets and liabilities is very results of its operation for any given period, and to different from that between the assets and liabilities furnish all other information that such analyzing, re of private business undertakings. A very large part cording, and summarizing can provide for its system of the assets of governments, as most governmental properties, highway improvements, and sewers, are in atic and most successful administration. 14. STATISTICS OF CITIES. no sense available for meeting debts. Or, to state | suffered, and of securing other advantages that may this fact in other words, the greater portion of munici seem possible through their acquisition and possession. Funds is a common designation of the invested and pal debts are, in the last analysis, a burden upon the privately owned property subject to taxation and not current assets of governments. They are the amounts upon the governmentally owned properties of the of money or other forms of wealth devoted to or avail able for special purposes. municipality. Fixed assets are those resources or forms of wealth Classification of assets.—In accounts, assets are employed in the accomplishment of the principal pur always represented by debit entries and balances. poses of governments which have an expectation of Some of the debit entries and balances in the asset life in service of more than one year. Fixed assets accounts of governments represent wealth actually in include those forms of wealth used for governmental their possession or control or at their disposal; and others represent the claims of one department or divi purposes which are generally called properties and sion of the government upon another, or are in other public improvements. Properties is the designation here employed by the ways offsets to the credit balances of liability or reve nue accumulation accounts. The amounts repre Bureau of the Census in referring to land used for gov sented by thefirstclass of entries are here called actual ernmental purposes other than for highways, to build assets, to distinguish them from those represented by ings and other more or less permanent structures on the second class, which are here called nominal assets. such land, and to furniture, tools, apparatus, and Nominal assets, which consist of wealth not now in the other equipment having a life in sen-ice of more than possession or control or at the disposal of the govern [ one year, other than hand tools and other small ment, but which under certain conditions may come portable tools which may be lost or stolen and of into such possession or control or be placed at such which no accounting record is kept. These properties are further classified as productive and nonproductive. disposal, are generally called contingent assets. When classified according to their relation to the Productive properties include lands, buildings, struc principal purposes of the business in which they are tures, furniture, tools, and apparatus and other used, the actual assets of governments are given the equipment of governments that are used in connection specific designations of current, invested, and fixed with the operation of public service enterprises. All other properties of governments are spoken of as non assets. The current assets of a government are the resources productive. Public improvements is the term employed by the or wealth which have been acquired or provided for Bureau of the Census in referring to those fixed assets meeting its current expenses, interest, outlays, and I of governments "syhich have a value in use but not in investments, and for meeting all other claims of credi | exchange, as opposed to properties which have both tors and trust beneficiaries that mature or become due I species of value. There are two principal classes of during any given fiscal period. The current assets of a government include cash, materials and supplies, I public, improvements, "highways" and "sewers," authorized but uncollected revenues, prepayments, I although these classes do not include all fixed assets of advances, and accounts and bills receivable. The 1 governments which come under this general head. accounts of most governments with their current assets Highways is a designation used by the Bureau of the include considerable amounts of nominal assets in the Census in speaking of the land belonging to governform of uncollectible revenues not properly written off. i ments which is employed for highway purposes, and All other amounts recorded in such accounts which the structures and improvements upon such land, represent actual wealth in the possession or control of j including pavements, sidewalks, curbs, bridges, tun nels, grades, and fills for highway purposes. Under the governments constitute their "current assets." The terms "cash," "materials and supplies," "pre theterm sewers are included not only the structures payments," "advances to fiscal agents," "bills re bearing that name but all such structures as man ceivable," and "accounts receivable" appear to con holes, catch basins, etc., forming parts of the sewer vey well-defined ideas and to be used with sufficient system. Among the fixed assets of governments uniformity to render it unnecessary to repeat the which constitute public improvements but which do | not come under the head of "highways" or "sewers" definitions of these terms in this report. Invested assets, or investments, are those resources | are such improvements as levees, retaining walls, unor forms of wealth which have been acquired or are j productive docks and wharves, etc. held by governments for purposes other than those I When the accounts of governments with "prop for which they were organized and are maintained. erties," "highways," and "sewers" are properly kept, Among the many purposes for which investments those accounts always record "actual assets." When, may be acquired and held are those of securing an however, through imperfect accounting procedure, the income from their use, of deriving gain from their rise accounts assign to the properties, highways, sewers, in value, of avoiding losses that otherwise would be ' etc., values greater than the actual cost of reproducing FINANCIAL STATISTICS. them in as good condition as that existing, the excess values recorded are "nominal assets." Asset accounts.—Few cities have any trustworthy records of the cost or present value of their "prop erties/ 1 and a smaller number have any intelligible or trustworthy exhibit of the original cost of their "high ways" and "sewers" or of the present cost of repro ducing them, and few have any definite statement of the probable amount to be realized from their uncol lected revenues. It should be noted, however, that some progress has been made in this branch of account ing during the last few years. The Bureau of the Census has continuousl}r emphasized the importance of having correct information with reference to the value of governmental properties, highways, and sewers, etc. As the result of this action, it has been able each year to make its statistics of the value of governmental properties more trustworthy than those of any pre vious year, although even now they are confessedly far from perfect. The Bureau of the Census, however, has not included in any report statistics of uncollected revenues, since it has not deemed the data obtained with reference to this subject sufficiently trustworthy to warrant publication. A correct statement of cash and investments can be made without any exhibit of properties and public improvements or of uncollected revenues, but summaries of financial condition which include on their debit side only exhibits of the two classes of assets above mentioned are not complete statements of governmental financial condition. They are, however, of far greater administrative value than more pretentious summaries of financial condition which include incorrect statements of the actual value of the several classes of governmental resources. The first requisite in this field is a correct exhibit of assets, so far as any presentation of their value is given at all. The extension of accounting control over fixed assets may therefore with profit be deferred until correct statements of their value have been prepared. Liabilities.—Liabilities are primarily the obligations and responsibilities of governments to pay, deliver, hold, use, or expend money, or money's worth in the form of land or goods, or to render specified services. The term is also used in speaking of amounts of money, or money's worth in the form, of land, goods, or serv ices which governments are under obligations to pay, deliver, or render, or for whose use, payment, or expend iture they are responsible. Classification of liabilities.—In accounts, liabilities are represented by credit entries and balances. The greater number of such entries and balances in the liability accounts of governments represent the legal liabilities or actual liabilities above described, which are in a broad, general way separable into two classes called debts and trusts, or debt liabilities and trust lia bilities. These liability accounts also contain the record of amounts which represent neither debts nor 51151°—10 2 15 trusts, but constitute what are here called nominal liabilities. Debts.—Debts or debt liabilities are primarily the obligations of governments to pay or deliver money, goods, or other wealth to specified parties, or their heirs or assigns, or to perform or render specified serv ices having a monetary value in their behalf or at their behest. The term is also applied to amounts of money, or money's worth, which have been received and must be paid or delivered as stated. Debts or debt liabilities may be classified upon many different bases, and thus may be given many specific designations. Classified according to the pro visions made for their payment or liquidation, they are called current debts, funded debts, and floating debts; classified according to the time when due or payable, they are called due and demand liabilities, liabilities not due, and liabilities awaiting final deter mination or adjustment; and classified according to the character of the instruments or records which evidence the debts, they are called bonds, notes pay able, warrants payable, audits payable, and accounts payable. Current debts.—The current debts or current debt liabilities of a government are those debt liabilities for the payment or liquidation of which provision is full}7 made by cash on hand, by revenues accrued or accruing, or by other assets provided and appro priated for that specific -purpose. Funded orfixeddebts.—The funded or fixed debts, or funded orfixeddebt liabilities, of a government are those debts evidenced by some formal instrument, or in some other manner, which have a number of years to run or upon which interest is to be paid in perpetuity, but for the amortization of which no assets other than those of sinking funds have as yet been specifically au thorized or appropriated. Originally the term " funded debts" was applied only to those debts for whose amortization sinking fund provisions had been made, but at present the term is used more or less inter changeably with that of fixed debts in speaking of the debt obligations specifically mentioned above. Floating debts.—The floating debts or floating debt liabilities of a government are those debts not coming under the head of funded or fixed debts as defined above for the payment or redemption of which there is no money in the treasury specifically designated or appropriated, nor any provision made for obtaining such money by taxation or otherwise. Current, funded, and floating debts constitute due and demand liabilities, liabilities not due, and liabilities awaiting final determination or adjustment, according as they are payable on demand at the present time, or at some future time, and according to whether the amount payable has been determined or adjusted or is awaiting such determination and adjustment. The term bonds is more or less generally applied to 16 STATISTICS OF CITIES. all written evidences of governmental indebtedness , another branch; (2) amounts recorded in so-called given under the seal of the nation, state, or munici "liability accounts" which represent accounting offsets pality issuing them. Less formal written evidences to the debit entries of asset accounts, being amounts of indebtedness are most frequently referred to by the recorded in accounts to assist in securing accounting specific designations of notes payable, warrants pay control over specified contract obligations, such as able, and audits payable, while the amounts recorded those for maintaining sinking fund reserves, or for only in accounts are generally called accounts payable. other accounting purposes; and (3) amounts which the Trusts.—Trusts or trust liabilities are primarily the enterprise or government may, under specified circum obligations of governments to hold, use, or expend stances, or subject to specified conditions, be called money or other wealth in the interest of specified upon to-pay, deliver, or render in the future, but for the payment, delivery, or rendering of which there is persons or for specified purposes or objects. Trusts are of many kinds, which may be grouped no present obligation. Liabilities such as those men into two general classes: (1) Those obligations or re tioned above under (1), (2), and (3) do not arise from sponsibilities which are strictly called trusts, and (2) the reception of wealth in any form from others; those obligations or responsibilities in the nature of neither do they constitute claims upon the wealth in trusts which are involved in the relations of agents the possession or control of the enterprise or govern and principals, of the executors and heirs of an estate, ment in whose accounts they are recorded. They are etc. The trusts belonging to the first class are of two | therefore liabilities in name only, and are thus prop kinds, private and public. j erly spoken of as nominal liabilities. In accounting, Private trusts are trusts which concern individuals j the nominal liabilities mentioned under (3) are gen and families and are limited in duration. They are erally called contingent liabilities. Revenue accumulations of governments. — T h e obligations and responsibilities to hold or use specified amounts of money or other wealth in the interest of amounts recorded by entries on the right-hand side of specified individuals, or to expend the same in their governmental balance-sheet accounts and summaries represent in part claims of creditors and the beneficia interest or at their behest. Public or charitable trusts are trusts which are con- ] ries of private trusts and of public trusts for nongovern stituted for the benefit of the public at large, or of mental uses upon the governmental assets, and in some particular portion of this public answering to a part the interests of the citizens and general public in particular description, such as the poor, children, etc. these assets. To distinguish the interests last referred They are obligations and responsibilities to expend to they should be given some specific designation, as specified amounts of money or other wealth for speci revenue accumulations, a term which calls attention' fied objects and purposes, or to hold the same for to the fact that the interests of the citizens or general public in the assets of a government represent the such objects and purposes. Governmental trust liabilities.—These are represented revenues of the past that have not been expended in by private trusts and by public trusts for nongovern meeting the current costs of governmental maintenance. mental uses. The most common of the latter class of I Fully to distinguish between the financial interests or trusts are those created by the acceptance of money equities of the citizens of a nation, state, or munici by cities for care of private lots in cemeteries and for i pality in its assets, properties, and public improve the support of specified churches. These trusts are j ments and the claims of others upon such assets, etc., by some states classified as private and by others as the claims of creditors and those of the beneficiaries public. But whether legally designated "private" or I of private trusts and of public trusts for nongovern "public" trusts, the creation of the trust for one of mental uses should be recorded in one group of the purposes specified, like the acceptance of money accounts, receiving the name "liability accounts," and for the purposes of private trusts, creates claims upon the interests or equities of the citizens, classified the government which, like the claims of creditors, are according to character, in a second group, called "reve properly recorded under the legal designation "liabili nue accumulation accounts," or otherwise. ties." The several classes of these governmental EXPENSES, INTEREST, OUTLAYS, AND REVENUE. trusts creating claims upon the government should I be recorded under descriptive titles which will exhibit I Expenses.—In governmental accounting, expenses the character or the nature or purpose of the claims are (1) the accrued costs, paid or payable, exclusive of which they represent. those arising in connection with the construction or Nominal liabilities.—In accounting, the term "lia acquisition of permanent properties or improvements, bilities" is universally used, not only as the common which are incurred by nations, states, and municipali designation of legal debts and trusts, but also in re- j ties on account of services employed, property rented, ferring to (1) amounts of money or other wealth which ! and materials utilized in connection with the mainte a private enterprise or government owes to one of its I nance and operation of their governments and with funds, or which one branch of its business owes to ' the conduct of the business undertakings for which FINANCIAL STATISTICS. they have constitutional or statutory authority; and (2) the losses occasioned by depreciation of permanent properties and otherwise. Expenses are the costs and losses for which no permanent or subsequently con vertible value is received or receivable. Governmental expenses may be separated into two principal groups, here called general expenses and commercial expenses. The general expenses of the governments of nations, states, and municipalities are those incurred by them in connection with the exercise of their general govern mental functions. The commercial expenses of the governments of nations, states, and municipalities are those incurred by them in connection with commercial functions. Such expenses for municipalities are divided into four groups, as follows: (1) Expenses of municipal service enterprises are the total costs of the operation and maintenance of munici pal service enterprises, or the expenses of those depart ments or offices of a city which are organized mainly for the purpose of furnishing the city with some public utility or with some service which most cities obtain from or through private enterprises. (2) Investment expenses are the total costs of the administration of sinking, investment, and public trust funds. (3) Special service expenses are the expenses in curred by municipalities in connection with special services performed or provided by any of their depart ments or offices other than the public service and municipal service enterprises. (4) Expenses of public service enterprises are the total costs of operation and maintenance of the public service enterprises of a municipality, or the expenses of those departments or offices of a city which are organized for the purpose of providing the public, or the public and the city, with some public utility or service. The commercial expenses described under (1), (2), and (3) are in practice closely associated with "general expenses," and it is frequently impossible or inadvis able to make the theoretical divisions here enumerated. For example, the expenses of a municipal service enter prise, as an asphalt repair plant, may be so merged with the general expenses for similar objects that a segregation is impossible. Similarly, the expenses of administering invested funds, as the sinking funds, may bo combined with the general expenses incurred in the administration of the city comptroller's, audi tor's, or treasurer's office; or the expenses incurred in performing special services for individuals or cor porations may be merged with the general expenses incurred in sower, highway, or park maintenance. The Bureau of the Census has found it impracticable to prepare a separate statement of payments for 17 special service expenses, and such payments are in cluded with those for general expenses. Moreover, the census figures on payments for expenses of munici pal service enterprises and for investment expenses are incomplete. Interest—In governmental accounting, the term "in terest" is used as the designation of the accrued costs, paid or payable, incurred by nations, states, and municipalities for the use of credit capital utilized by them. These costs are separable into a number of groups, according as they are classified with reference to the purpose for which the credit capital was utilized, or according to the character of the governmental obligations evidencing the indebtedness on which the interest is payable. Outlays.—In governmental accounting, outlays are the accrued costs, paid or payable, of lands and other properties more or less permanent in character, and thus available for more than a single use, which are owned or used by nations, states, and municipalities in the exercise of their governmental functions or in con nection with the business undertakings conducted by them. The outlays of governments are separable into the same groups as are their general expenses and the expenses of their public service enterprises. Governmental revenues.—The revenues of nations, states, and municipalities are the amounts of money, or money's worth, provided or obtained by them for meeting those costs of government called expenses, interest, and outlays, and are derived from the follow ing sources: (1) From the exercise of the governmental powers of taxation and police control; (2) from the receipt of donations, gifts, grants, and subventions for governmental uses; (3) from the performance of services for compensation, and the furnishing of mate rial objects for valuable considerations; and (4) from the operation or management of the productive enter prises, investments, and properties of the government. Classified with reference to their character, the rev enues of nations, states, and municipalities are, like governmental expenses, readily separable into two classes, called respectively by the Bureau of the Census j general and commercial revenues. j The general revenues of a nation, state, or municipal! ity are the amounts of wealth unconditioned upon the performance of any specific service to the individual contributor which are provided or obtained as the compulsory or voluntary contributions of private individuals, corporations, or other civil divisions for defraying the general costs of government. The greater portion of these revenues are derived from taxes; the remainder are obtained from fines and I forfeits, gifts, donations, grants, and subventions. The commercial revenues of a nation, state, or mu nicipality are the compulsory or voluntar}r contribuI tions of private individuals and corporations levied 18 STATISTICS OF CITIES. and collected as compensation for services rendered, I They may be levied uniformly upon all males of speci material objects furnished, or assumed special benefits fied ages, or graded according to occupation, or other conferred upon those from whom such revenues are wise. Some of them are levied in specified amounts obtained. Included in commercial revenues are those against all persons subject thereto, and others arc properly called, or here designated, special assessments, quasi property taxes based upon an arbitrary valua privileges, fees, charges, and sales, and those which are tion of polls. Poll taxes graded according to occu secured by the management or operation of productive pation may also be called occupation taxes. Fines and forfeits are amounts accruing to the benefit governmental enterprises, investments, and properties. of nations, states, and municipalities as part of the Taxes.—Taxes are compulsory contributions of punishment of individuals and corporations for failure wealth, levied, or levied and collected, in the general interest of the community, from individuals and to observe civil or criminal laws, or to perform the corporations without reference to special benefits which terms of specified agreements. Gifts and donations are designations for amounts of the individual contributors may derive from the pub lic purposes for which the revenue is required or to voluntary contributions received by governments from private individuals, while grants and subventions which it is applied. Property taxes, which constitute the most important are the terms generally applied in speaking of amounts single source of American municipal revenues, are received by one government from another. Amounts direct taxes upon property or upon persons, natural or received as above, from private individuals or from corporate, in proportion to their property. Property governments, may be accepted either with or without taxes are, by the Bureau of the Census, divided into specified conditions as to their use or investment. Special assessments, like taxes, are compulsory con two subclasses designated, respectively, general and tributions levied ui*der the taxing or police powfir of special property taxes. General property taxes are those direct taxes which nations, states, and municipalities to defray the costs are assessed and collected by methods practically of specified public improvements or public services identical for all kinds of property, while special prop undertaken primarily in the interest of the public. erty taxes are those which are assessed and collected They differ from taxes in that they arc apportioned upon specified property by methods not applied to the according to the assumed benefits to the individuals or assessment and collection of taxes upon property in corporations for whom the services are performed, or general. All general and most special property taxes according to the assumed increase in the value of the ^are apportioned according to the value of the property property affected by the improvement. They are, by subject thereto, and so far as they are thus appor reason of the difference here stated, classified as com mercial rather than as general revenues. tioned are properly spoken of as ad valorem taxes. General property taxes levied at the same rates upon Privileges.—The designation privileges is applied all property within the territory of the taxing power (1) to the special contract rights, in and upon high are here called general levies of the general property tax.ways, granted by special or general laws and ordi Similar taxes levied upon the property of specified nances to specified individuals and corporations; and portions of the territory of the taxing power, or at j (2) to the amounts that are paid or payable to the varying rates in different parts of that territory, are • general treasury as compensation for such rights. here called local levies of the general property tax. Both ' The rights which are enjoyed are of the same legal general and local levies may be for a variety of objects nature as those which in private business are called and may be authorized by any civil division, and all "easements.'' These privileges are, by the Bureau of may receive specific designations according to the the Census, divided into two classes called, respecobject or purpose of the tax, and the civil divisions | tively, major and minor. The major privileges are whose revenue they constitute. those which are exclusively enjoyed by public service Business taxes are taxes collected from persons, I corporations, and which such corporations must . natural or corporate, by reason of their business, where •possess in order to carry on their operations; while the such collection is not associated with the granting of minor privileges are those granted to public service a license or permit to carry on such business. and other corporations and to private individuals for Licenses or permit taxes are taxes collected from per J the privilege of utilizing for business purposes speci sons, natural or corporate, by reason of their business, fied portions of the street or sidewalk, or the spaces where such collection is associated with the granting I above or below the same. It should, however, be of a license or permit to carry on such business, or noted that revenues derived from minor privileges where without such license or permit the individual granted in connection with the management of munici or corporation has no legal right to engage in the pal markets, and the regulation of market sales of business. merchandise by its producers in the streets, are in all Poll taxes (also called "capitation taxes") are taxes cases to be considered as parts of the revenues of assessed upon persons without regard to their property. 1 markets. FINANCIAL STATISTICS. Fees and charges.—Fees and charges, as distinguished from taxes, are compulsory contributions of wealth which are exacted from persons, natural or corporate, to defray a part or all of the costs involved in some specified service rendered by the government. Fees are amounts of money paid or payable for serv ices which are never performed except by govern ments; while charges are amounts of money paid or payable for services performed by governments which are similar in character to those performed by one individual for another. The greater portion of all "fees" are receipts for services where the amounts to be charged are established by statute and are gener a l ^ collected in advance; while "charges" can be definitely determined only upon completion of the work, and advance payments are only to guarantee the payment of costs when determined. Governmental revenues obtained or secured from the operation of productive enterprises, investments, and properties include rents, interest, receipts from sales of manufactured products, etc., the same as in private business management. The classification of such revenues and the terminology employed in con nection therewith are identical with those employed in connection with the revenues from similar sources of private productive enterprises, investments, and properties. 19 the public, including the governments of other civil divisions, and which add to the total cash in its possession or control. Real or actual payments and receipts, being in all cases payments to and receipts from the public, may with propriety be called payments to and receipts from the public. The terms last mentioned are by the Bureau of the Census emploj^ed interchangeably with the terms "real or actual payments" and "receipts." The real or actual payments and receipts of a govern ment, or its payments to and receipts from the public, may in turn be classified in many ways, the most significant classification being that which separates the payments and receipts which ultimately go to meet the costs of government from all other actual governmental payments and receipts. Thus sepa rated, the payments and receipts of nations, states, and municipalities are readily arranged in two groups, here called payments and receipts for meeting govern mental costs, and payments and receipts other than those for meeting governmental costs. Payments and receipts for meeting governmental costs are the net amounts of money, or other wealth ex pressed in terms of money, which nations, states, and municipalities pay or expend for meeting costs of government, or its expenses, interest, and outlays,, and which they receive from all sources. Payments of nations, states, and municipalities PAYMENTS AND RECEIPTS. for meeting costs of government are readily separable Payments,—In accounting, payments are primarily according to their objects into four classes: (1) Pay amounts of money, or its equivalent, delivered or ments for expenses, (2) payments for interest, (3) disbursed in financial transactions either in the interest payments for outlays, and (4) payments for the of, or for the satisfaction of claims against, the payer. liquidation of indebtedness. These classes include Receipts.—In accounting, receipts are primarily the net amounts paid by governments for the objects amounts of money, or its equivalent, taken in in and purposes mentioned, after amounts received financial transactions, either for the benefit of the to correct erroneous payments for these purposes recipient or for the benefit of another. and other counterbalancing payments have been It has already been noted that the statistics of the deducted. The payments for the liquidation of financial transactions of cities compiled by the Bureau indebtedness which are to be included among pay of the Census are primarily statistics of governmental ments for costs of government are the net payments payments and receipts. These payments and receipts for this purpose, or the excess of payments for this may be classified in many ways. The most important purpose over the amounts received for debt obliga classification is one based upon the fact that some tions assumed or issued during a given period. The amounts of money paid or received lessen or add to the different classes of payments for meeting costs of cash in the treasury, while others do not lessen or add government are sometimes spoken of as the net to such cash. A classification of the payments and payments for expenses, interest, and outlays, and for receipts of governments upon this basis gives rise to the liquidation of indebtedness. These payments can two classes here called real or actual, and nominal or readily be separated into the same classes and given transfer, payments and receipts. the same designations as are expenses, interest, out Real or actual payments.—The real or actual pay lays, etc., as already described. ments of a nation, state, or municipality are the The receipts of nations, states, and municipalities amounts of money, or money's worth, which its for meeting costs of government are from two sources— officials deliver to the public, including the govern revenue and public creditors. The receipts from ments of other civil divisions, and which lessen the revenue here mentioned are the net amounts obtained total cash in its possession or control.. from revenue, as above defined, after deducting all Real or actual receipts.—The real or actual receipts amounts which on account of having been received of a nation, state, or municipality are the amounts of in error, or for other reasons, have been returned or money, or money's worth, which its officials take from are to be returned. They are readily classified 20 STATISTICS OF CITIES. according to the specific source from which derived, quasi trustee for private individuals, or for public- mists and when thus classified will follow the classification | for nongovernmental uses. Nominal payments and receipts.—The nominal pay of revenues already presented. Receipts from cred ments and receipts of a government are amounts of itors, included as receipts for meeting governmental money, or money's worth, which one of its divisions, costs, are the net amounts obtained from loans and branches, offices, or accounts pays and another re other credit transactions. They are the excess of ceives, but which do not lessen or add to the total cash the receipts which result from the transactions men in the possession or control of the government. tioned over payments for the liquidation of loans and Nominal payments and receipts of governments, other debt liabilities during any fiscal period. Receipts from revenues should, as a rule, be arranged when classified according to the character of the trans in the same classes and under the same designations actions involved in a transfer, are designated as '•gen as the revenues from which they are obtained; and eral transfer payments and receipts/'"service transfer receipts from loans and other credit transactions should payments and receipts/' "interest transfer payments be classified according to the nature of the instruments and receipts," "investment transfer payments and evidencing indebtedness, or of the credit transactions receipts," and "accounting transfer payments and receipts;" and when classified with reference to the giving rise thereto. The actual payments of cities other than those for divisions, departments, or offices between which the meeting governmental costs are amounts of money, or transfer is made, as "major" and "minor" transfer other wealth, expressed in terms of money, paid by payments and receipts. General transfer payments and receipts are amounts them to the public, which do not lessen the amount of resources available for meeting the costs of the gov of money, materials, or credits set over by accounts or ernment. The actual receipts of cities other than those delivered from one independently administered divi jor meeting governmental costs are those which do not sion, fund, enterprise, office, class of assets or liabilities, add to the resources available for meeting the costs of object of expenditure, or source of revenue to another, government. These payments and receipts are of where the transfer is not associated with the perform three distinct classes, called by the Bureau of the ance of services, the purchase of securities, or the pay Census counterbalancing payments and receipts, pay ment of interest thereon. ments for and receipts from investments, and pay Service transfer payments and receipts are the pay ments and receipts as agent or trustee. ments and receipts shown on the books of a government Counterbalancing payments and receipts of a nation, on account of public utilities furnished by a govern state, or municipality are amounts paid to and received mental enterprise, or the service performed by one from the same individual, or paid and received for the governmental division, enterprise, or office, or through same object. They are of four distinct classes: (1) one governmental fund, object of expenditure, or Payments and receipts in error, or for other reasons source of revenue, for another governmental division, determined to be returnable, balanced by refund fund, enterprise, office, object of expenditure, or source receipts and payments; (2) payments and receipts for of revenue. accrued interest on bonds and on securities purchased Interest transfer payments and receipts arc amounts by invested funds, balanced by later receipts and paid to a governmental fund or received by it from a payments of the government or of the funds originally division of a government as interest on governmental paying or receiving; (3) receipts from debt obligations securities or debt obligations held by the fund. issued and assumed, balanced by amounts paid for the Investment transfer payments and receipts are amounts redemption or liquidation of indebtedness during the of securities or other investments paid or delivered by same fiscal period; and (4) payments for outlays, bal one fund and received by another fund, or amounts of anced by receipts from sales of real property, and governmental obligations delivered by a division of a receipts from insurance companies on account of losses government to a fund, or received by it from a fund, and by fire. For the sake of brevity, the refund receipts the receipt or delivery of cash in return therefor. and payments referred to under (1) are. frequently Accounting transfer payments and receipts are given the specific designation of refunds. amounts of money, or money's worth, which are set Investment payments of a nation, state, or munici over by credit and debit entries from one class of pality are the payments for the purchase of securities accounts to another, as from an asset to a revenue and other investments by its invested funds, such as account, or from an expense to a liability account. those designated sinking, public trust, and investment Major transfer payments and receipts are amounts funds; and its investment receipts are the amounts of money, or its equivalent, transferred by one inde received by its government from the sale of securities pendent division or fund of a government to another. or other properties belonging to the same funds. Minor transfer payments and receipts are amounts Trust and agency payments and receipts of a nation, of money, or other wealth expressed in terms of state, or municipality are amounts of money which its money, paid by one office to another, or set over in government disburses and receives for the government the accounts of a division of a government from one of another civil division, or disburses and receives as a object of expenditure, or source of revenue, to another. DESCRIPTION OF GENERAL TABLES. TABLE 1. Date of incorporation as a city.—Under this head are given (1) the dates when the different municipalities were first organized as cities under general provisions of state law or by special charter, and (2) the dates of the latest organization under new general laws or spe cial charters. Frequently the laws or charters have been amended or revised, and the census agents in some instances have experienced difficulty in deter mining whether given changes should be reported merely as modifications of the first organization or as a new organization of the municipal corporation. The Census Bureau has not been able to devote sufficient time to the study of this problem to determine accu rately in all cases the date of the latest incorporation, but it may be safely assumed that the time of the last important or complete reorganization of a municipal ity made prior to June 30, 1908, is shown in the table. The date of the first organization as a city corporation is more easily ascertained, and in most instances is correctly given. Population and area.—This table gives, for each of the 158 cities included in the report, the population enumerated at the Federal censuses of 1S90 and 1900 and the estimated population for 1906,1907, and 1908. The estimates are those computed and used by the Bureau of the Census whenever it is necessary to com pare data collected for intercensal years with contem poraneous population, as in the statistics of per capita debt, per capita payments and receipts, etc. For this purpose it is assumed, in the absence of any state census, that the annual increase of population since the last Federal census is equal to one-tenth of the decennial increase between the Federal censuses for 1890 and 1900. The population returns of the census of 1910 were not available at a sufficiently early date to use in computing the estimated population for 1908, on which the per capita averages in this report are based. Revised estimates of population, based on the census of 1910 and the next preceding state or Federal census, are given in an appendix to this report. If during any year any territory wTas annexed to a given city, the estimates for the succeeding year include the popula tion in 1900 of the territory annexed, plus the increase in its population, computed upon the same basis as that of the original city; corresponding deductions are made where territory has been detached during any year. Where there has been a state census since 1900, the returns of that census are accepted for the year to which it relates, and estimates are made for other years by emplo3ring the average annual increase as deter mined by a comparison of the figures for the state census with those for 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 figures given for Oklahoma City in 1907 are those obtained by a special Federal census for Oklahoma taken in that year, which are also used as a basis in making the estimates for the other years for which estimates are shown. In the case of Los Angeles and Oakland, Cal., Seattle, Tacoma, and Spokane, Wash., and Fort Worth, Tex., the available information indicates a rate of increase in population much greater than would be shown by the application of the rules above set forth; in the case of San Francisco, Cal., it is impossible to make a satis factory estimate of the population because of the un usual conditions resulting from the earthquake in 1906. For these seven cities no estimates are shown sepa rately and no per capita figures are computed, but an estimate is included in the grand and group totals of the table so that per capita averages may be computed for the groups of cities. The area as given in Table 1 for each of the 158 cities is the number of acres included within the limits of the city on June 1, 190S, subdivided wherever possible into land and water areas. TABLE 2. Payments and receipts^ classified by divisions of gov ernments and funds.—As stated in the introduction to this report,1 the organization of cities for local selfgovernment differs greatly, e. g., in some instances all city functions are performed through a single munic ipal corporation, while in others the work is divided among several independent governing bodies. To procure comparable statistics for cities with such diverse organization it is necessary to collect reports from many local governments other than the city corporation. The local governments included in this report, together with their several separate funds, are shown in Table 2 under the head "city, and divi sions and funds of its government." When the city 1 See " Differences in local governmental organizations," page 11. (21) 22 STATISTICS OF CITIES. corporation is the only local government, the several method of reporting rather than a change in the funds are designated immediately below the name of governmental organization. When there were several independent school dis the city, as in the case of New York; when additional governmental divisions or bodies are here included, tricts within the limits of one city corporation a re these divisions are shown under the name of the city port was procured from each district, but the reports as coordinate with the city corporation, as in the case are consolidated into a single total in Table 2. In of Chicago. For cities of this latter class the funds of some cities the school district maintains only a part of each civil division are shown subordinate to the divi the public schools, the city corporation maintaining sion to which they belong and a subtotal is presented the rest. In such cases the payments shown in Table for each governmental unit, together with a grand 2 as made by the school district do not constitute the total for all divisions opposite the name of the city. total payments of the city for public schools. The The different governmental units shown in Table 2 city corporation may also expend money for sanita as coordinate with the city corporation have power tion, parks, poor relief, port improvements, bridge to levy taxes and to incur indebtedness, and, with the construction, or water supply in addition to the pay possible exception of the counties referred to in the ments for the same purposes by these independent following paragraph, each of these local governments, districts. The transactions of all independent dis though independent of the city corporation, exercises tricts are analyzed and their payments or receipts added to the corresponding payments or receipts of municipal functions. For eight of the cities of over 300,000 population a the city corporation in making up the other financial percentage of the receipts, payments, and cash bal tables of this report; thus, payments of an independ ances of the counties in which the respective cities ent school district and of the city corporation for are located—based on the ratio between the assessed school expenses are consolidated in Division VI of valuation of the city and that of the county—has Table 4, and all pajntnents for school outlays will been included with thefiguresfor the city corporation appear under that head in Table 8. As subordinate to each governmental unit, Table 2 and other local governments. This treatment seemed desirable because in the remaining eight cities of shows those funds which are kept wholly separate Group I the original county organization had lost its from other funds and whose transactions are recorded identity from the standpoint of financial administra by city officials in independent records or systems of tion, this function having been absorbed by the con accounts. An exception is made in the case of sink stantly expanding city corporation. The addition ing, investment, and trust funds, which are always of the county figures places the cities of Group I on a shown separately, whether the city officials record the more nearly comparable basis than can be obtained transactions of these funds with other city transac otherwise. A percentage of county receipts, payments, tions or maintain separate systems of accounts there and cash balances has been added to the city figures for. With the exception just mentioned, the first for Chicago, Pittsburg, Cleveland, Buffalo, Detroit, column of Table 2 indicates the number of separate Cincinnati, Milwaukee, and Newark. County figures accounting systems or sets of records from which cen have been similarly added to the city figures in the sus agents must procure data in order to make a full case of Denver, since the county is coextensive with report of the financial transactions of the various the city and the two governments were formerly municipal governments. A large number of funds, as in New Orleans, La., and Louisville, Ky., indicates combined. Of the independent local governments reported, the that many municipal transactions are not under a school districts are the most important and numerous, central accounting control and that accountability being reported in 72 cities; park districts are found must be divided among several officials. Judging in five cities; sanitary districts in two cities; poor from the experience of the commercial world, it is districts in one city; a port improvement district in believed that the best financial administration is pos one city; a bridge district in one city; a water district sible only when all financial transactions are brought in one city; and a district for police andfireprotection within the control of one accounting system and when and for street improvements in one city. Independ one official is given the power and is held responsible ent local governments reported for the first time are for its proper conduct. In Washington, D. C, the a park district for Kansas City, Kans., a water district j Federal Government shares the administration and for Portland, Me., and a police, fire, and street im cost of municipal affairs with the District government, provement district for New Haven> Conn. The number which fact in part accounts for the large number of of cities reporting school districts shows an increase of funds in that city. three over the number for 1907, the school district j The term "general treasury" is applied to the prin reported for San Antonio, Tex., having become inde- ! cipal system of accounts or that one over which the pendent in 1908, .those for Waterbury, Conn., and I city auditor or comptroller exercises authority. The that for Rockford, 111., representing a change in the ' term "cash in transit" refers to a transfer of cash DESCRIPTION OF GENERAL TABLES. between departments or divisions of government, which transaction has been entered on the books of one department but not on those of the other. This condition is frequently found when the transfer is made at the close of a fiscal year. The table shows wide differences as to the dates when the fiscal years of the various cities close. These dif ferences complicate the work of showing comparable statistics, especially in cities which have several inde pendent divisions of government closing their accounts on different dates. In a few states the statutes fix a uniform date for the close of the fiscal years of all city corporations, and the enactment of similar laws is being urged in Massachusetts and several other states. Every state should have a law establishing a uniform fiscal year for its cities. For some cities the cash reported as on hand at the beginning of 1908 differs from that shown in the report for 1907 as on hand at the close of that year. Such differences may be due to (1) changes in the fiscal year, (2) inclusion of funds omitted from former re 23 ports, or (3) errors on the part of city officials or cen sus agents. Payments and receipts, classified as real or actual and nominal.—The aggregate pa}rments and receipts are segregated in Table 2 into those to or from the public, which have been defined in the introductory text as "real or actual/' and those between city departments, enterprises, or funds, which have been defined as "nominal." The payments to and receipts from the public include those for meeting governmental costs, and in addition three distinct classes, called by the Bureau of the Census (1) counterbalancing payments and receipts, (2) payments for and receipts from investments, and (3) payments and receipts as agent or trustee. (These terms are discussed in full on page 20.) In the following table the several subdivisions of these three classes of payments and receipts are shown, together with the numbers of the main tables of this report in which the several classes of transactions are presented. (For a summary of payments and receipts for meeting governmental costs, see Table 29.) Table in which shown. CLASS OF PAYMENTS. Total $336,013,377 : 1. Counterbalancing „ . a. Payments in error Outlays Amount. CLASS OF RECEIPTS. Total 277,013,693 3,442,1GG ...... . 4 G 7 8 3,240,967 21,681 13,308 160,210 2,145,886 Special assessments Privileges Public service enterprises Sale of real property ... d On account of debt... e. Outlays offset by sales of real property and by 1G 2,145,886 1,289,619 i 7 19 20 21 1,218,312 | 9,954 936 . 60,417 I 9 208,520,231 S 1,615,791 &. Refunds in correction of payments in error., d. On account of debt e. Nonrevenutfreceipts constituting offsets to out lays Sales of real property Insurance 11,665,501 19 20 21 3,071,748 947,001 7,646,752 25,363,200 21,420,453 550,524 Payments to and receipts from divisions, funds, enterprises, offices, and accounts are transactions between two divisions, departments, offices, or funds of the city government. (For full discussion, see page 20.) These interdepartmental payments and re ceipts are subdivided into four classes: (a) Service transfers, which are payments for public utilities fur nished by a municipal enterprise, or for services per formed by one department, enterprise, or office for another; (b) interest transfers, which are payments to 10 11 11 12 14 15 16 16 1,125,226 619,671 7,881 101,399 281,100 7,864 1,500 1,245 16 15 3,442,166 1,289,019 9 268,520,231 1,615,791 16 16 2. Investments a. Public trust funds 1,101,481 514,310 6,993,558 19 20 21 47,334,183 , 1G 17 18 Amount. $332,229,858 277,013,693 . * On debt issued ..'. Public trust funds. Investment funds Sinking funds i TABLE I.—SUMMARY OF PAYMENTS TO AND RECEIPTS FROM THE PUBLIC OTHER THAN THOSE FOR MEETING GOVERNMENTAL COSTS: 190S. 1,360,933 297,311 5,335,314 48,222,607 a. Agency for other civil divisions c. Nonmunicipal public trusts 16 17 1 18 25,342,924 22,328,784 550,899 a municipal fund by a division of the city government as interest on city bonds or other city securities held by the fund, or payments to a division of government by a fund as accrued interest on city securities purchased; (c) investment transfers, which are payments for se curities purchased b}r one fund from another, or for city bonds or other obligations issued by a division of the city government to a fund; and (d) general transfers, which include all transactions between inde pendently administered departments, offices, or funds 24 STATISTICS OF CITIES. not associated with the performance of services, the purchase of securities, or the payment of interest thereon. Service, interest, and investment transfers are summarized in the following tables, which give the numbers of the main tables of this report showing these transfers: TABLE 3. Total payments and naipts.—In Table 3 the total payments and receipts are subdivided into municipal and agency, and the municipal transactions are classi fied by object of payment and source of receipt, the headings showing the specific classes into which the TABLE II.—Summary of service transfers: 1908. Bureau of the Census subdivides payments for expenses and receipts from revenue. This form of table is here 1 Table Table; presented for the first time in a census report and is Amount. CLASS OF RECEIPTS, j " Amount j CLASS OF PAYMENTS. whteh! shown. shown. designed togivcasummary of all paymentsaiid receipts, 1 j both those which represent transactions of the city 'ftl Qn7_1«9 ! §4,890,351 ' Total ' Total . and are termed ''municipal " and i i on its own account Revenues from de General and special i partmental serv 4 4,039,785 i service expenses... those in which the city acts merely as fiscal agent in 12 j»1,551,919 ices Expenses of munici Revenues from mu pal service enterf j collecting revenue for the state or county or as trustee nicipal service en* 46,302 5 13 1.004.10-2 : for private individuals. Allowance for depre The Census Bureau applies ciation of munici Revenues from pub pal service enter lic service enterthe term "agency*' to the latter class of operations, prises 5 13,008 j 14 1,304,221 j Income of invested Expenses of invested the statistics for which are presented in Table 3 in the 40.109 j 15 6 i 7,159 j Expenses of public last column of payments and of receipts, so that they 6 service enterprises. 103,397 ! i are thus separated from the statistics for those trans 8 Outlavs 097,531 ! 1 actions which are purely municipal in their character. > Indicated infootnotesto Table G. * Includes an allowance of $13,008 for depreciation of municipal service enterprises. Agency transactions are large in volume for cities which collect state and county revenues; for other TABLE III.—Summary of interest transfers: 1908. cities they are usually small, four cities reporting only Table Table receipts, one city only payments, and twenty-eight in in CLASS OF PAYMENTS. which Amount. CLASS OF RECEIPTS. which Amount. cities neither payments nor receipts for agency shown. shown. accounts. Of the total payments and receipts, agency $11,490,120 $11,490,120 Total Total transactions constituted 3.7 per cent and 3.0 per cent, Interest allowed on Interest allowed on respectively. value of munici value of munici pal service enter pal service enter The amounts included in the last two columns under prises prises . 14,514 5 15 14,514 Interest on city se Interest received on "municipal payments" and "municipal receipts/' re curities held by city securities 7 11,380,286 held by invested spectively, show merely the amounts of certain assets Accrued interest on funds, and ac investments: crued interest on that have been converted into other forms of property Public tmst securities sold to 2,304 funds funds or divisions. 19 1 15 11,481,612 not constituting a part of Uic city's permanent improve Investment 20 i 36 funds ments or equipment—as when cash lias been exchanged Sinking funds... 1 21 | 98,986 for securities or securities for cash—and the amounts TABLE IV.—Summary of investment transfers: 1908. of cash the location of which has been changed by transfer. Such transactions do not constitute a part ! Table Table of the costs of the government nor add to the resources in in CLASS OF PAYMENTS. which Amount, j CLASS OF RECEIPTS. which Amount. of a municipality. Of the total payments, 4.1 per ! shown. shown. 1 cent were for investments purchased by public trust, Total 357,856,894 ! Total 857,824,894 investment, and sinking funds, while 7.8 per cent repre Purchase of land for Sale of securities to sented transfers between departments; and of the city department funds 9 33,567,034 from s i n k i n g Redemption or sale total receipts, 2.3 per cent were from investments dis 8 60,067 of securities held Redemption of city byposed of by public trust, investment, and sinking securities held by Public t r u s t funds 9 17,266,571 | 19 560,863 funds, while 7.4 per cent represented transfers between Purchase of securi | Investment ties b y 20 ♦77,640 departments. Public t r u s t 21 >23,619,357 Sinking funds.. 19 funds 709,305 i Of the municipal payments other than those for the Investment funds 20 83,028 1 purchase of investments and general transfers, 40.2 per 21 39,737,923 j Sinking funds... cent were for expenses of government, 7.6 per cent for i Including 860,067 for real estate sold to city department: interest, 25.4 per cent for outlays for permanent Of the 840,530,256 paid by the various funds as improvements, 26.6 per cent for liquidation of debt, investment transfers, S33,567,034 represents the price and 0.2 per cent for refunds; of those for expenses of of bonds or other securities purchased at the time of government, 92.8 per cent were for general expenses their original issue by the city, while the balance repre and special service expenses, 0.1 per cent for expenses sents the price of investments transferred between the of invested funds, and 7.1 per cent for expenses of sinking, investment, or public trust funds. public service enterprises. w n — i j c n DESCRIPTION OF GENERAL TABLES. Of the municipal receipts other than from the sale of investments and from general transfers, 56.3 per cent were from revenues, 0.1 per cent from insurance and sales of real property, 43.2 per cent from issue of debt obligations, and 0.3 per cent from refunds; of those from revenues, 73.6 per cent were from taxes and general revenue, 7.9 per cent from special assess ments, 1.1 per cent from privileges, 3 per cent from departmental services, 10.6 per cent from public service enterprises, and 2.9 per cent from interest. An analysis of the various classes of payments and receipts shown separately in Table 3, with the excep tion of general transfers, will be found in the table, or tables, referred to in the heading of the columns showing the figures for the individual classes, and the census definitions of the terms used in the headings appear or are referred to in the text discussion of the various tables indicated. TABLE 4. Payments for general expenses and special service expenses,—In Table 4 are presented statistics showing the payments for (1) general expenses—i. e., those expenses incurred by cities in the exercise of their general governmental functions, which, as a rule, are performed for all citizens alike, without any attempt to measure relative amounts of benefit conferred upon individuals or to fix compensation therefor—and (2) special service expenses—i. c., those expenses incurred in connection with services performed or provided for individuals by any city department or office other than a public sendee enterprise. Since the benefits conferred by such services, together with the costs thereof, can be apportioned among those for whom the work is done, special service expenses are to be classed, theoretically, as commercial expenses—that is, in the same class with the expenses of invested funds and of public service enterprises; but the payments for such expenses, which form less than 5 per cent of the total included in Table 4, can not in practice be reported separately from payments for general ex penses. Since general expenses are by far the most important single class of costs of municipal government, com prising 51.1 per cent of the total (as shown in Table 31), they are given in Table 4 in sufficient detail to show the relative expense of the several departments and branches of work in each city, and to provide for comparisons of the expense for a given object in one city with the corresponding expense in other cities. Though the Bureau of the Census has been striving to perfect its classification of municipal expenses, it realizes that imperfections still exist in its statistics. The adoption by many cities of the census classifica tion has done much to standardize the reports on expenses, but until all cities adopt a functional arrangement of accounts it will be impossible to make 25 a perfect analysis and distribution of the costs of government. The cost of the service furnished by a municipal service enterprise, as it appears from the city's books— based whenever possible on the value of services rendered and of materials and supplies consumed, together with allowances for interest on the value of the plant and for depreciation—is tabulated under the appropriate head of Table 4; thus the cost of the service furnished by a municipal street lighting plant is tabulated under the head " street lighting." In Table 5 a detailed presentation is given, in which the actual payments for operating a municipal service enterprise are shown separately. Classification oy division of city government paying.—In the columns headed "school districts" and "oth'er divisions of the government of the city" are entered payments for expenses of local governments which are independent of the city corporation but which exercise some function ordinarily exercised by the city government itself. The latter column also includes for eight cities of Group L a portion of the payments of the counties in which the cities are situ ated, these payments being included in order to put the 16 largest cities on a more nearly comparable basis (see text on Table 2). The "other divisions of the government of the city" are as follows: Chicago, 111., park and sanitary districts and county govern ment; Philadelphia, Pa., poor districts; Pittsburg, Pa., Cleveland, Ohio, Buffalo, N. Y., Detroit, Mich., Cincinnati, Ohio, Milwaukee, Wis., Newark, N. J., and Denver, Colo., county governments; New Haven, Conn., Borough of Fair Haven East; Portland, Oreg., Port of Portland; Kansas City, Kans., park district; Oakland, Cal., sanitary districts; Peoria and Springfield, 111., pleasure, driveway, and park dis tricts; Tacoma, Wash., park board; and Portland, Me., bridge district and water district. Of the payments by independent school districts, a small amount—less than 1 per cent—was paid for other than educational purposes and hence is tabu lated under appropriate heads of Divisions I to V of the classification by departments, offices, and accounts. The expenses shown for the Port of Portland in Table 4 represent only the general administrative expense which corresponds to the expense of the "general government" of &n ordinary city corporation; the expenses for the operation of its dredges and dry docks are tabulated in Table 6 as expenses of a public service enterprise. This classification of payments for expenses by division of government paying has been presented for four years. During this period the percentage of to tal expenses paid by independent school districts has increased from 8.8 per cent in 1905, 9.5 per cent in 1906, and 9.7 per cent in 1907 to 9.9 per cent in 1908. The number of cities reporting independent school dis- 26 STATISTICS OF CITIES. tricts was 65 in 1905, 67 in 1906, 69 in 1907, and 72 in offices according to function. Of now forms of munic 1908. The percentages paid by other divisions of the ipal activity which have recently grown to large pro government for the four years can not be accurately portions and which have no appropriate place pro ascertained, since the 1905 figures erroneously include vided in the census classification, mention may be many accounts and funds belonging to the city corpo made of the protection and care of trees. In some ration, and, further, the 1907 and 1908 figures include cities forestry departments have been organized to county payments not reported for the former years. care for trees in city parks and streets and in private Classification by payee.—Under the head of "pay grounds, giving especial attention to the destruction ments to public, classified by character," are shown as of injurious insects and other tree pests. The cost of the costs of government the amounts paid in the final work on trees in private grounds is frequently charged settlement of expenses, while the amounts paid on against the property owners, sometimes in the form duplicate bills and other erroneous claims and subse of special assessments and sometimes through bills quently refunded are shown as "payments in error.'1 for services. Payments for forestry departments, Under the head of "payments to public, classified b}v whose activities are not confined to the care of trees object," are shown as salaries and wages the amounts in parks or streets, arc reported, for lack of a more paid to persons in the direct employ of the city, appropriate place, under the head "miscellaneous," whether employed and paid by the year, month, or day. in Division II, "protection of life and property." Pay Payments for work done by contract are included ments for drinking fountains and city clocks, which with payments for supplies and other purposes under are reported by many cities, do not come under any the head "miscellaneous objects." The percentages specific head of Table 4, and are therefore tabulated of all payments to the public for general expenses in Division VIII, "miscellaneous." These accom formed by payments for salaries and wages were re modations are maintained for the comfort and con markably uniform during the five years from 1904 to venience of all the citizens, and if the payments there 1908, being 68.4 per cent in 1904, 68.8 per cent in 1905 for were sufficiently large, a separate division would be required for reporting them. In this class belong, and 1906, and 68.5 per cent in 1907 and 1908. Classification by departments, offices, and accounts,—also, payments for public comfort stations, which are In the classification by "departments, offices, and ac being constructed and maintained by an increasing counts" the aggregate for each of the eight main number of cities. The cost of these, for the present, groups of departments is considered fairly accurate, is reported under "miscellaneous sanitation." The but the figures for some of the individual objects of census classification of these items and of hospitals is expenditure are imperfect; for example, under "high tentative and will be modified as their functions be ways" the expenses of maintaining and repairing come well established or their cost becomes of suffi street pavements, sidewalks, or bridges in some cient importance to justify separate divisions. instances can not be separately reported at the pres Payments for the maintenance of courts arc tabu ent time and are included with some other highway lated under three heads: (1) "General police or munici expenses. Other items causing especial difficulties in pal courts," (2) "special municipal courts," and (3) classification are the city engineer's office, street "superior courts." Under (1) arc presented the pay cleaning, and snow removal. In some cities the ments for the expenses of separate or independent streets are cleaned by an independent street cleaning courts, however designated, which have jurisdiction department, but in most cities this work is performed over the enforcement of city ordinances; these courts by the health or street department. Where it is done are known by various names in the different cities, by a department having other functions, the segre the most common being police court, municipal court, gation of items of expense for the different functions city court, recorder's court, and children's court. is often difficult. So far as the objects of expendi Under (2) are reported the expenses of separate and ture here mentioned are concerned, it must not be independent courts which do not have power to en inferred that a blank in Table 4 necessarily indicates force city ordinances, but whose jurisdiction is limited no expenses for the purposes indicated by the column to minor civil actions, probating estates, and con head. ducting coroner's inquests; the principal names ap The per capita averages and the per cent distribu plied to these are city court, municipal court, surro tion of payments for general and special service ex gate court, probate court, orphans7 court, and cor penses are given for groups of departments and for oner's court. Under (3) are given the costs of main several of the most important departments in Tables taining courts having jurisdiction more extensive than 32 and 33. A discussion of these subjects is therefore those reported under (1) and (2). These are found presented in connection with those tables. principally in those cities which have combined city With the rapid extension of municipal functions and county functions, and in certain cities of Group I and undertakings, changes must necessarily be made with whose payments a portion of the county expenses in any scheme which classifies city departments and are consolidated, while in some cases the amounts DESCRIPTION OF GENERAL TABLES. represent payments to counties for a portion of the expenses of county courts. The courts reported under (3) include principally those known as supreme, gen eral sessions, common pleas, circuit, criminal, district, law and equity, unci superior courts, and court of appeals. A large number of cities made payments in 1908 for checking the spread of tuberculosis, and for the care of patients suffering from that disease. The larger part of such payments are included in the expenses of the health departments, though considerable amounts were paid in support of city hospitals devoted to that purpose, to hospitals of other civil divisions, and to private hospitals. The total of such payments, so far as reported separately, was as follows: CITY. New York, N. Y St. Louis, Mo..... Boston, Mass Baltimore, Md Buffalo, N. Y Detroit, Mich Washington, D. C Minneapolis, Minn Louisville, Ky St. Paul, Minn Los Angeles, Cal Richmond, Va Fall River, Mass Nashville, Tenn Grand Rapids, Mich Cambridge, Mass Lowell, Mass. Bridgeport, Conn. . . . . Troy, N. Y Lawrence, Mass..." Somerville, Mass Amount, j $103,038 8,462 74,605 1,830 8,730 1,669 41,719 35,726 672 22,459 626 675 2,936 10^56 57 16,076 10,956 543 ... S6S 1,176 ... 392 76 CITY. 1 Duluth. Minn 1 Norfolk, Va j Yonkers, N. Y 1 Schenectady, N. Y | Manchester, N. H • Erie, Pa i Houston, Tex i Youngstown, Ohio 1 Brockton, Mass 1 Birmingham, Ala Passaic, N. J Wheeling, w . Va Maiden, Mass ' Chelsea, Mass. i Salem, Mass..... ' Elmira, N. Y | Chattanooga, Tenn J Amount. i S140 1,000 3,000 87 200 100 200 50 8S6 162 281 185 50 824 138 1,909 324 939 42 172 80 27 for salaries and wages and $479,868 for all other expenses, making a total of $826,430. Of this amount, $496,352 was included with the payments of eight cities of Group I as part of the payments of the counties in which those cities are located, for the maintenance of roads and bridges outside the cities, as follows: Chicago, 111., $37,709; Pittsburg, Pa., $219,100; Cleveland, Ohio, $55,876; Buffalo, N. Y., $38,208; Detroit, Mich., $4,865; Cincinnati, Ohio, $20,983; Milwaukee, Wis., $427; and Newark, N. J., $119,184. Other payments included under the head "miscellaneous" were $201,791 for maintenance of rivers, harbors, and landings, reported by twentythree cities; $119,132 for structures eliminating grade crossings, reported by ten cities; $3,970 for steps to hilltops, reported by one city; $3,745 for bicycle paths, reported by two cities; and $1,440 for a free ferry, reported by one city. Of the payments for charities and corrections, the amount shown in the column headed "all other" under "insane in institutions" includes the following payments to other civil divisions and to private asso ciations: TABLE V.—Payments to other civil divisions and to private associa tions on account of the insane: 1908. City num ber. Total. • CITY. Total Among the payments for sanitation in the column "miscellaneous" are included the payments for expenses of public comfort stations, reported by fourteen cities and aggregating $48,140, of which $32,551 was for salaries and wages and $15,589 for supplies and other miscellaneous expenses. The cities reporting such stations were Boston, Worcester, Cambridge, Lawrence, Brockton, and Taunton, Mass.; Baltimore, Md.; Cleveland and Cincinnati, Ohio; Detroit, Mich.; Washington, D. C ; Denver, Colo.; Duluth, Minn.; and Galveston, Tex. Three other cities, though reporting no expenses for maintenance of public comfort stations, were constructing such stations in 190S and made outlay payments for this purpose, as shown in the text for Table 8. These cities were Toledo, Ohio; Pittsburg, Pa.; and Seattle, Wash. In 190S, therefore, this form of convenience, though more or less of an innovation in the United States, was either provided or about to be provided in seventeen of the one hundred and fifty-eight cities of over 30,000 population. Under the head "miscellaneous" under "highways" are shown, for thirty-four cities, payments of $346,562 2 3 4 5 6 7 8 10 11 12 14 15 16 21 33 42 45 51 66 74 75 82 83 90 106 126 134 140 Chicago, 111 Philadelphia, Pa St. Louis, Mo Boston, Mass Baltimore, Md Pittsburg, Pa Cleveland, Ohio San Francisco, Cal Detroit, Mich Cincinnati, Ohio New Orleans, La Washington, D. C Newark, N. J.....' St. Paul, Minn New Haven, Conn Fall River, Mass Hartford, Conn Bridgeport, Conn Yonkers, N. Y Elizabeth, N. J Waterburv, Conn Portland, Me Charleston, S. C Brockton, Mass Bingham ton, N. Y Newcastle, Pa Salem, Mass New Britain, Conn To other I To pri civil ; vate asso divisions. ciations. 8895,091 j $821,008 42,497 1 166,404 42,627 1,464 ! i 159,477 2,210 16,500 1,653 17,5S6 1 17 32,277 300,140 8,109 932 2S,696 36 30,177 11,283 604 238 11,139 11,843 919 30 374 2,335 183 5,341 42,497 166,404 42,627 1,464 122,143 2,210 16,500 1,653 17,586 1 .- 17 300,lib 8,109 932 28,264 36 26,297 11,2S3 604 238 11,139 11,843 919 30 374 2,335 183 5,181 874,0S3 37,334 32,277 432 3,8s6 ioo The school expenses for the city of New York include under "day high schools, normal schools, and col leges" the payments for the maintenance of the College of the City of New York, amounting to 8482,519; the same column includes for Cincinnati payments for the maintenance of the University of Cincinnati, amounting to 8214,908. STATISTICS OF CITIES- 28 In Savannah, Augusta, and Macon, Ga., Mobile, Ala., ; not be accurately shown. The amounts expended by and Jacksonville, Fla., the schools are under county i the county in maintaining schools for these cities have, control, and the expenses of schools for the cities can however, been estimated as follows: TABLE VI.-ESTIMATED PAYMENTS FOR EXPENSES OF SCHOOLS IX SPECIFIED CITIES: 190S. FOR EX TEN'S ES OF— General supervision. City num ber. ! Salaries a n d wages. 64 107 108 129 High schools. E l e m e n t a r y school*. ; Total. S a v a n n a h , Ga Mobile, Ala Augusta, Ga Jacksonville, F l a Macon, Ga i ! i : 54.500 4.312 3,000 2.130 3,400 $124,860 80,813 101,558 82.659 100,355 Exceptional payments by Massachusetts cities.—Pay ments of an exceptional nature are made by Massa chusetts cities to the state on account of the principal and interest of certain loans, as those for armories, for metropolitan parks (including Charles River improve ments), sewers, and water, and for the abolition of grade crossings. In this report, as in those for 1906 and 1907, payments for the maintenance of the metropoli tan sewer and park systems are included in Table 4, Salaries a n d wages. . Salaries a n d wages. All other. Allother. ! ; , All o t h e r . Of teachers. Of others. Of teachers.! Of others. ! $1,920 ! 363 ! 2.225 I 1,679 i 1,041 $91,705 56,106 3»i,u72 44.311 62,569 $3,836 1.383 9.724 2.39S 3.720 $4,943 7.539 17. H»2 15.491 f 16.640 $tii.H9 9,351 S.675 13.125 10,S5J> $756 500 600 375 315 *Ui51 1.257 3..*4*> 3.117 1.S20 with other sewer and park expenses, and payments for the maintenance of the metropolitan water system in Table 6. All payments to the state for interest arc tabulated in Table 7, and all payments on account of sinking funds are tabulated in Table 9, "Payments and receipts on account of debt." The following table shows amounts of these special pa3*ments to the state, except those on account of the metropolitan water works, which arc presented in the text for Table 6: TABLE VII.—PAYMENTS BY MASSACHUSETTS CITIES TO THE STATE ON SPECIFIED ACCOUNTS: IMS. ON ACCOUNT O P A R M O R I E S . ON ACCOUNT O F M E T R O P O L I T A N S E W E R S . City For num-| interest.'; ber. TJity num ber. Total Boston Worcester Fall R i v e r Cambridge Lowell... Lynn N e w Bedford [318,258 , , , , 7,150 990 1,200 1,343 1,032 750 1,354 61 G2 89 90 131 135 14G For interest. Springfield Lawrence. Somerville. Holyoke... Brockton.. Chelsea— Haverhill. Fitchburg. S923 SG3 563 562 289 429 300 450 City numt>er. 5 46 62 121 131 133 151 For sinking fund. Total. $70,315 S303,257 Boston Cambridge. Somerville. Maiden Chelsea Newton Everett.... 30,85f 13,899 7,307 4,147 3,091 8,291 2,663 149,"290 48,731 25,831 14,542 10,849 44,674 9,337 ON ACCOUNT OF ABOLITION OF G R A D E CROSSINGS. City num ber. Total. Total 5 41 4G 5C. 90 121 133 135 151 Boston Fall R i v e r Cambridge N e w Bedford Brockton Maiden Newton Haverhill Everett For sinking fund. ON ACCOUNT O F M E T R O P O L I T A N For interest. i 52.50,209 $212,207 $38,002 170,891 19,210 12,120 10,237 14,632 3,780 10,716 5,895 2,728 140,742 15,706 11,300 8,659 11,554 3,600 8,000 4,200 2.446 24,149 3,504 820 1,578 3,07S ISO 2,716 1,695 282 TABLE 5. Payments for expenses of municipal service enter prises.—In census reports prior to that for 1907 these payments were included with those for departmental expenses in Table 4. Realizing the need for more accurate accounting for municipally owned enter prises and of more complete statistics in reference to the cost of operation, the Census Bureau presented in City num ber. Total. Total 46 55 62 121 131 133 151 For interest. Boston Cambridge. Lynn Somerville. Maiden Chelsea Newton... Everett.... For fink ing fund. For main* tcnancc. STSK 37,136 26,401 11,501 14,212 13,206 11,092 PARKS. FOn MAINTENANCE OP— For inter est. Wel lington I > a n J s ' i Beach. Bridge. p^s.; ^ i Si; [$880,979 1118,557 $320,408,3367.23.T $51,336 $18,865 86,1071 241, 562, 292. 342 7,632, 21 419 161 3,816| 70S 205 8.857J 510, 164 2,762; 777} 613 056 2,1501 .932" 502 4,813 264! 811 2,420 252. 14,572 &1,037 3,418 1,625 2,245 2,202 1,862 1,958 2,9S9 i 1,266 640] 671 3781 282 814 24'J $4,5-80 2,134 1M 94 956 1,015 41 119 3G the report for 1007 separate tables showing the trans actions of such enterprises, and this course is followed in the report for 1008. No exact statement of the actual cost of furnishing street lights or of any other service performed by municipal enterprises can be made until more cities make allowances for depreciation in the value of their plants. Table 5 has been prepared with the hope that a separate statement for these enterprises will DESCRIPTION OF GENERAL TABLES. assist in emphasizing the need for more complete and reliable city records. The Census Bureau realizes that there are doubtless many undertakings in addi tion to those shown in Table 5 which would be included in a complete report. TABLE 6. Payments for expenses of invested funds.—Under this head the Bureau of the Census tabulates the cost of the administration of sinking and investment funds and public trust funds for municipal uses where such cost is reported separately. These costs include the cost of maintenance of real estate belonging to the funds. These expenses appear to have been much less for Philadelphia, Pa., in 1908 than in 1907, though the decrease reported for that city in the miscellaneous expenses of funds is due partly to the fact that real estate taxes, which were formerly included under this head, are excluded from this table for 1908; this item, which for 1908 amounted to 8163,445, is in the present report treated as a general transfer. The report for 1908 includes payments for expenses of invested funds of counties for Detroit, Mich., S44, and for Newark, N. J., S67. In most American cities the sinking and investment funds arc administered by the city treas urer or comptroller, and in such cases few expenses, if any, are charged to the account of their management; the same is true to a less extent of public trust funds. These facts explain the absence of payments for ex penses of invested funds from the report of many cities and the small amounts reported for others. Payments for expenses of public service enterprises.— Under this head the Bureau of the Census includes the payments for the expenses of those departments or offices of a city which are organized for the purpose of providing the public, or the public and the city, with some utility. Enterprises organized mainly for the purpose of furnishing the city with some public utility or with some service which, most cities obtain from private enterprises are classed as "municipal service enterprises" and are reported in Table 5. The report for 1908 includes for Pittsburg, Pa., 832,722, and for Milwaukee, Wis., 835,746, which represent pay ments for the expenses of public service enteiprises of counties. Of the Massachusetts cities of over 30,000 popula tion, six arc in the metropolitan water district and obtain the supply of water for their several systems from the metropolitan waterworks. The metropolitan system is operated by the state for the benefit of the cities and towns included within the metropolitan water district, and all costs of construction, extension, and maintenance are apportioned among the munici palities benefited*. These costs are annually assessed 29 against the various cities and towns in three parts: (a) For the accumulation of sinking funds to redeem bonds issued for the construction or extension of the metropolitan system; (6) for interest on such bonds; and (c) for expense of maintenance. The maintenance charges are reported in Table 6 under the head of "all other" expenses of water-supply systems, the interest is tabulated in Table 7 with the payments for interest on debt obligations, and the payments for sinking funds in Table 9 with the payments on account of debt. An exhibit of the amount of the metropoli tan water debt chargeable to each city, together with the annual increase or decrease in such debt for each city, has not been attempted by the Bureau of the Census, but the payments made by a city to the state sinking fund may be considered as a discharge of a portion of the obligation to the state on this account. (For the amount of this debt, see column 4 of Table 6, page 166.) The three classes of payments above referred to are shown separately in Table VIII. The six cities for which statistics are presented in this table paid all of these state charges from the earnings of their watersupply systems. TABLE VIII.—Payments by Massachusetts cities to the state on account of metropolitan waterworks: 190S. City num ber. CITY. Total. Total . . $2,043,033 5 62 SomerviMe 121 131 133 Newton 151 Everett 1,789,3tG 10S,G91 38,049 5S.2SS 6,200 42,429 For sinking fund. For interest. For main* tenance. $467,393 $1,289,533 $286,107 1,129,390 C8.C04 24,017 36,790 3.951 26,781 250,576 15,221 5,328 8,163 877 5,942 409,350 24,SG6 8,704 13,335 1.432 9,706 The payments for expenses for the different classes of enterprises included in Table 6 under the head "all other enterprises" are shown separately in Table IX. The toll bridges of the city of New York, which were maintained at a cost of $619,035, yielded a revenue of S692,192 in tolls, as shown in the text for Table 14. The payments shown under the head "miscella neous" were for the following enterprises: New York, N. Y., rapid transit; Boston, Mass., ferries, with the exception of $18,325 in the column "all other," which was for rapid transit subways and tunnel; Cincinnati, Ohio, leasehold rents; New Orleans, La., public belt railroad, with the exception of 85,160 in the column "salaries and wages," which was for sugar sheds; Seattle, Wash., asphalt plant; Portland, Oreg., dredges; Richmond, Va., tobacco warehouse; Portland, Me., liquor agency; Charleston, S. C , powder magazine; Augusta, Ga., canal; and Racine, Wis., artesian well. STATISTICS OF CITIES. 30 TABLE IX.—PAYMENTS FOR EXPENSES OF SPECIFIED PUBLIC SERVICE ENTERPRISES INCLUDED UNDER THE HEAD "ALL OTHER ENTERPRISES," IN TABLE 0: 190S. PUBLIC HALLS. TOTAL. City num ber. TOU.BEH.GES. ! SCHOOL LUNCH ROOMS. "J"*™ MISCELLANEOUS. CITY. Salaries and wages. 1 New York, N . Y 4 5 Q Baltimore, Md . g Buffalo N. Y Richmond, Va Peoria, 111 73 76 Salt Lake City, Utah 82 Portland, Me 83 91 93 108 126 128 140 Salaries All Salaries AH Salaries and and and wages. other. wages. other. wages. 751,037 154,342 11,013 27,7S6 173,114 94,279 8,332 8,696 7,307 4,611 12 Cincinnati Ohio 14 19 21 St. Paul, Minn 23 Rochester, N. Y Denver, Colo Seattle, Wash All other. *$es Salaries m Salaries a d and « other, wages. wages. | """•*• All 1 -. 475, S04 143,231 1 4,611 49,000 2,847 7,002 7,097 16,383 15,212 1,696 13,430 12,821 4,475 681 42,752 113 1,239 256 4,602 98,025 113 1,361 2,468 1 1,239 2,951 30,204 1,997 120 1 21.479 18,079 32 625 2,129 720 16,001 961 2,172 2 6,705 36,055 9*6 5,580 546 180 75 300 2,129 4,206 590 542 625 1,363 1,873 1,511 144 145 147 Auburn, N . Y 155 157 7,307 S,332 8,696 11,013 27,7l>6 All other. ; 2,847 1,696 7,002 13,430 3,906 4,475 1 i 180 590 961 2: i 300 ; 531 S43 Payments for interest on debt obligations.—The pay ments for interest included in Table 7 are exclusive of those charged to outlays. Payments for interest charged in the city accounts to outlays are included in Table 8, and are reported separately in the text for that table. Included in this table for certain cities of Group I are payments of the counties containing these cities, as follows: Chicago, 111., 8349,013; Pitts burg, Pa., §252,036; Cleveland/Ohio, 869,739; Buf falo, N. Y., 837,080; Detroit, Mich., 877,193; Cincin nati, Ohio, 891,182; Milwaukee, Wis., 820,176; and Newark, N. J., 8280,068. Of the total amount of interest payments, 94.2 per cent was reported for the city corporations, 2.3 per cent for school districts, and 3.5 per cent for other independent divisions. The aggregate of all interest payments, other than those charged to outlays, was S82,272,249. Of this amount, 811,380,286, or 13.8 per cent, represents trans fers, or amounts of money paid by the various divi sions of the government of the city as interest upon city securities held by the city sinking, investment, and public trust funds; the money remains in funds devoted to municipal purposes and constitutes municipal assets. The total amount paid to the public was 870,891,963, an 173,111 94,279 49,000 10,3*3 15,212 i , - - j - , 256 1*1 . ■ ! i | 2.951 ! 120 I 30,204 i 21,479 2,129 625 ! i 1 | ; ! 2,129 4,200 1 , : i 625 1,363 i i 1,997 i i 16,001 • 4,«tt 9.S,025 14 18,079 32 36.055 '**;* '* i !• 1 542 ::::::::: ! 1 916 546 I ' 6,705 5,580 - 11,111 42,752 1,347 2,468 2,172 ! ; , !i 720 275,233 i i TABLE 7. Sa All 1 : $1,127,704 $551,557 822,790 $42,794 $9,959 $10,336 $4S4,26S $145,844 $37,<30 $21.$55 $14,204 $36,930 $55\S53 $293,792 Total 26 30 37 40 69 SUBWAYS FOR PIPES AND WIRES. i i 75 ; i 1 ! 1 i 1 1,342 | COS \ increase over the corresponding amount reported for 1907 of S10,425,421, or 17.2 per cent, of which increase 86,074,061, or 58.3 per cent, was contributed by New York City. There was received during the year as accrued interest on city bonds sold and as refunds in correction of interest payments in error 81,231,620, leaving 869,660,343 as the net payments for interest, all paid to outside holders of city securities, and in cluding no duplication of payments and receipts. The payments in error later corrected by refunds aggre gated 813,308, as follows: Philadelphia, Pa., 82,463; Minneapolis, Minn., 87,905; Bridgeport, Conn., 822; Hoboken, N. J., 8396; Lincoln, Nebr., S36; Mobile, Ala., 82,362; Newcastle, Pa., 8100; and Knoxville, Tenn., 824. From the classification of interest according to the loans on which it was paid it appears that 68.6 per cent of the total gross payments represented interest on loans for general purposes; 5.5 per cent interest on special assessment loans; and 25.9 per cent interest on loans for public service enterprises. As a rule, the interest upon special assessment loans constitutes a burden not upon the entire municipality, but only upon the property affected by such Iqans; it is imprac ticable, however, to make a segregation showing the amount of such interest collected by the city from the owners of such property and paid to the holders DESCRIPTION OF GENERAL TABLES. of the bonds. In the case of loans for public service enterprises, the interest on the debt is often charged against the revenues from the enterprises on account of which the debt was incurred. Table 8 for 1907 presented certain data pertaining to interest rates. Such data are not included in Table 7 for 1908, but a study of these rates on specified classes of debt will be found in Table 36 and the text discussion pertaining thereto. TABLE made for combined police and fire-alarm systems, electrical departments or bureaus, levees, subways and conduits for wires, department of public safety, recorder of deeds, register of deeds, retaining walls, piling and planking river banks, together with other measures for guarding against damage by lakes or rivers, and lifeboats. TABLE X.—Payments for outlays, paid or payable from special assess ments included in column headed "for all other purposes/9 in Table 8: 1908. 8. Payments for outlays.—Under " outlays" the Bureau of the Census includes all costs, paid or payable, in curred by cities in the purchase of land and in the purchase or construction of buildings and other struc tures, equipment, improvements, and additions that are more or less permanent in character. In this table are included for certain cities of Group I, outlays of the counties containing these cities, as follows: Chicago, 111., SS99,226; Pittsburg, Pa., $1,028,470; Cleveland, Ohio, SI,099,0S5; Buffalo, N.Y., $359,131; Detroit, Mich., $85,764; Cincinnati, Ohio, $638,442; Milwaukee, Wis., S136,261; and Newark, N. J., 8806,299. The payments reported in the column headed " other divisions of the government of the city" for Chicago, 111., were made by the following divisions: Park dis tricts, S2,474,391; sanitary district, $1,527,607; Cook County, $S99,226. The payments shown in this col umn for other cities were made by the following divi sions of goverment: Pittsburg, Pa., by Allegheny County; Cleveland, Ohio, by Cuyahoga County; Buf falo, N. Y., by Erie County; Detroit, Mich., by Wayne County; Cincinnati, Ohio, by Hamilton County; Mil waukee, Wis., by Milwaukee County; Newark, N. J., by Essex County; Denver, Colo., by Denver County; Portland, Orcg., by Port of Portland; Kansas City, Kans., by Park Board; Peoria and Springfield, 111., by pleasure, driveway, and park districts; Tacoma, Wash, by Metropolitan Park Board; and Portland, Me., $4,057,0S0 by Portland water district and $75,211 by Portland bridge district. In 1904, 25.2 per cent of the total outlays were paid or payable from special assessments; in 1905, 21.4 per cent; in 1906, 23.5 per cent; in 1907, 24.5 per cent; and in 1908, 21.4 per cent. The purposes of those outlays of this class that were reported in the column headed "for all other purposes" are shown in Table X. The classification of payments to the public by object is designed to show, approximately, to what extent outlays for permanent improvements and additions are made by contract work, and to what extent by day labor under the direction of city officials. The payments reported in the column headed "all other" under "protection of life and property" were 51151°—%1 31 City num ber. CITY. Total 2 13 17 21 23 24 26 30 32 44 63 80 127 14S Chicago, III Milwaukee, Wis.... Minneapolis, Minn.. Rochester, N. Y . . . . Kansas City, Mo Seattle, Wash Omaha. Nebr G rand liaptds, Mich. Joliet, III Total. $1,873,451 Watersupply systems. Parks. $020,442 $828,981 15S,676 240,026 23,438 23,438 196,513 408,333 33,665 49,219 3,125 363,615 143,217 342,359 342,359 16,113 1 113,700 1,582 i44,664 144,6C4 2,8S3 21,127 2i,i27 Trees in Lake parks and shore pro streets. tection. $10,328 $113,700 81,350 206,723 15,604 3,125 362,849 143,217 5,097 706 16,113 1,582 113,700 2,883 Those reported in the column headed "all other" under "health conservation and sanitation" were for equipment for street cleaning and refuse disposal, public comfort stations, drainage of low-lying lands, and construction of creek walls as sanitary measures. The cities reporting outlays for public comfort stations were Baltimore, Md., Pittsburg, Pa., Cincinnati and Toledo, Ohio, Seattle, Wash., and Duluth, Minn. The outlays reported in the column headed "all other" under "highways" were made for the im provement of bays, rivers, and harbors, boulevard, viaduct, steps to hilltops, and stone crusher. The payments reported in the column headed "miscellaneous" under the heading "departments, offices, and accounts" were for the following purposes: Unclassified real estate in Chicago, 111., Seattle, Wash., Norfolk, Va., Waterbury, Conn., and Birmingham, Ala.; memorial halls in Pittsburg, Pa., and Cincin nati, Ohio (S20,565); fair grounds in Cincinnati, Ohio (§4,206), and Richmond, Va.; property yards in Washington, D. C , and Providence, R. I.; drinking fountain in Omaha, Nebr.; soldiers' monuments in Somerville and Maiden, Mass.; wells in Saginaw, Mich., and Superior, Wis.; and city stables in Newton, Mass. The municipal service enterprises for which the outlays are reported in the column headed "all other" are as follows: High-pressure water system in New* York, N. Y. (§737,513); asphalt repair plants in New York, N. Y. (§3,457), Pittsburg, Pa., San Fran cisco, CaL, Cincinnati and Columbus, Ohio, and Indianapolis, Ind.; municipal waterworks shop in Chicago, 111.; industrial school bakery in St. Louis, Mo.; printing department in Boston, Mass.; pipe lii\e STATISTICS OF CITIES. 32 system for fire purposes in Baltimore, Md.; city shops in Denver, Colo.; quarry and stone crusher in Auburn, N. Y.; and paving plant in Fort Worth, Tex. A classification of the amounts reported in the column headed "all other" under the heading "publicservice enterprises" is presented in Table X I : TABLE XI.—PAYMENTS FOR OUTLAYS FOR PUBLIC SERVICE ENTERPRISES INCLUDED IN THE COLUMN HEADED "ALL OTHER," IN TABLE 8: 190S. City num ber. 1 3 5 6 14 16 21 23 . 26 30 CITY. Philadelphia, Pa Boston, Mass Baltimore, Md N e w Orleans, La Total. f i Docks, ! wharves, i and landings. Subways for pipes and wires. $11,723,554 $210,994 * 483.406 10,091 j 14,854 29.226 2,390 14,195 10,091 37 40 56 63 69 23,916 | 4,104 226 1 5,409 1,428 1,497 74 76 78 80 93 18,977 2,400 3,945 950 I 90,010 116 147 153 157 1,803 I 9,531 6,500 j 787 St. Paul, Minn Rochester, N . Y Denver, Colo Seattle, Wash ,...: LaCrosse, Wis j The outlays shown in the above table in the column headed "miscellaneous'' were for the following pur poses: Philadelphia, Pa., institutional industries; New Orleans, La., public belt railroad; Rochester, N. Y., school lunch rooms; Seattle, Wash., asphalt plant; Portland, Oreg., dredges. Where payments for interest on debts incurred for construction work are made before the completion of the work, they are classified as "outlays," if so charged on the city books. Table 8 includes interest payments charged to outlays for the following cities: Boston, Mass.,$257,018; Detroit,Mich.,$5,327; Newark,N.J. $5,850; and Troy, N. Y., $919. TABLE 9. Payments and receipts on account of debt.—Ot the payments and receipts shown for the cities of Group I, certain amounts were on account of debt of the coun ties containing those cities. The amounts thus in cluded are as follows: Chicago, 111., payments, $2,374,828, and receipts, $2,434,556; Pittsburg, Pa., pay ments, $215,890, and receipts, $1,328,656; Cleveland, Ohio, payments, $182,525, and receipts, $893,473; Buffalo, N. Y., payments, $98,168, and receipts, $301,679; Cincinnati, Ohio, payments, $58,659, and receipts, $842; Milwaukee, Wis.,, payments, $18,909; and Newark, N. J., payments, $416,985, and receipts, $1,441,761. Of the total payments for the redemption or can cellation of debt, $10,632,073 was paid by independent IrrtRil Toll bridges. 5,501,523 ' Miscel laneous. workSt $130,477 j $7,446,202 $11,337,378 ! 11,191,305 28,029,419 3.003 1.944,739 679,636 89,740 ; Rapid transit sub w a y s and tunnels. Public hails. $127. KM $4,790 11.336.£91 3.IM ::::::::;: 1,944,739 .: ::::::::::;::; 196,230 89,740 i 14,854 27,871 1,2SS • 07 1,600 i'}.,yjj 4,104 1 1 ! != 226 5,409 1,428 i.. : 22 4|Q 1 f : 3.945 950 362 " " i S3, MS ! 1,803 * 9,531 6,500 ! ! i ' school districts, S5,567,742 being paid by cities of Group I, $2,170,756 by those of Group II, $1,143,445 by those of Group III, and $1,750,130 by those of Group IV. The receipts of independent school dis tricts on account of debt obligations issued aggregated $14,135,042, of which $6,068,817 was reported by cities of Group I, S3,564,556 by those of Group II, $1,724,931 by those of Group III, and S2,776,738 by those of Group IV. Investment transfer payments to the sinking, in vestment, and public trust funds of the several cities in payment of city debt obligations held by them amounted to $17,266,571, or 6 per cent of the total debt payments, as compared with a corresponding percentage of 13.3 for 1907. These funds purchased 6.7 per cent of the debt obligations issued by the sev eral cities, the total of such purchases, $33,567,034, being shown in the table as investment transfer re ceipts. This percentage shows a decrease from that for 1907, which was 12.9. The column headed "to public" includes payments by Massachusetts cities to the state on account of sink ing funds for redeeming metropolitan sewer, park, and water loans, and grade-crossing loans. The correspond ing column in the 1907 report included, also, the paj'ments by these cities to the state on account of armory loans, w^hich no longer constitute city debt, as the armories have been purchased by the state. Of the 158 cities, 121 increased and 37 decreased their indebtedness during the fiscal year 1908. The amount received from the issue of debt obligations was DESCRIPTION OF GENERAL TABLES. greater than the amount expended in their redemption and cancellation by 8212,407,753, this amount repre senting the net increase of debt for the cities reported in 1908. 33 ver, Colo., Denver County; New Haven, Conn., Bor ough of Fair Haven East; Portland, Oreg., Port of Portland; Kansas City, Kans., park district; Oakland, Cal., sanitary districts; Peoria and Springfield, 111., pleasure driveway and park districts; Tacoma, Wash., Metropolitan Park Board; and Portland, Me., Portland bridge district. Classification by source.—The proportion of revenue derived from the different sources varies widely. In most cities the greater part of the annual revenue is derived from general property taxes. Receipts from business licenses constitute a much larger proportion of the total revenue of southern cities than of the northern. Table XII shows the per cent distribution of receipts from general revenues for the cities reported in five Northern states, three Southern states, and one West ern state, as follows: TABLE 10. Receipts from general revenues.—General revenues are the amounts of wealth, unconditioned upon the per formance of any specific service to the individual con tributor, provided or obtained as the compulsory or voluntary contributions of private individuals, cor porations, or other civil divisions, for defraying the general costs of government. The greater portion of these revenues are derived from taxes; the remainder are obtained from fines and forfeits, gifts, donations, grants, and subventions. In the report of 1908 the Bureau of the Census includes for certain cities of Group I receipts of the counties containing these TABLE XII.—Per cent distribution of receipts from general revenues cities, as follows: Chicago, 111., S3,832,996; Pittsburg, in cities of specified states: 1908. Pa., $1,793,371; Cleveland, Ohio, SI,187,488; Buffalo, SUBVEN N. Y., S938,884; Detroit, Mich., $649,272; Cincinnati, LICENSES AND TIONS, PERMITS. GRANTS, AND Ohio, $1,759,026; Milwaukee, Wis., $791,331; and GIFTS. Fines; Newark, X. J., $1,098,400. In Table 10 the receipts and . Dog li- for From From from general revenues of the various cities are clas Special Liquor] feits. pri Other censes, Gen prop other vate busi- general eral erty sified In' the division of the government of the city civil indi nessli-: licenses, prop and Poll. censes divi and pererty. busi receiving, by character and by source. taxes. censes,iand sions. vidu als. ness. mits. The greater portion (86 per cent) of the general revenue receipts of the cities included in this report was [ Massachusetts... 84.2 8.0 1.5 4.4 0.2 0.& 0.2 0.6 0.5 1.7 0.4 6.9 3.7 York.... 85.6 0.8 received by the city corporations, while 9.9 per cent !: New 1.2 9.6 1.0 7.3 0.2 "6.*5 Pennsylvania. 0.5 79.0 0.9 2.7 0.5 13.4 0.3 81..7 i Ohio was received by school districts, and 4.1 per cent by Iowa 2.5 (») 0.8 7.2 2.0 87.2 3.2 (») 9.1 6.6 0.5 77.2 2.9 0.2 other divisions of the government. The local govern ;i: Virginia 2.0 14.5 3.7 77.7 Georgia 1.3 0.5 0.1 8.1 29.9 4.0 53.1 Alabama 3.9 0) 0.1 ments included in the last-named group are as follows: : California 12.9 4.2 0.9 70.7 10.2 0.2 Chicago, 111., park districts, sanitary district, and Cook 1 Less than one-tenth of 1 per cent. County, for which receipts of $4,056,021, $2,422,684, and $3,832,995, respectively, were reported; Philadel To illustrate the variation in the per cent distribuphia, Pa., poor districts; Pittsburg, Pa., Allegheny i tion of receipts from these sources, as shown by the County; Cleveland, Ohio, Cuyahoga County; Buffalo, individual cities of the nine states for which statistics N. Y., Erie County; Detroit, Mich., Wayne County; are given in Table XII, the highest and lowest perCincinnati, Ohio, Hamilton County; Milwaukee, Wis., ; centages for the cities of those states are presented in Milwaukee County; Newark, N. J., Essex County; Den | Table XIII, as follows: TABLE XIII.—VARIATION IN PER CENT DISTRIBUTION OF RECEIPTS FROM GENERAL REVENUES FOR THE CITIES OF SPECIFIED STATES: 1908. SUBVENTIONS, GRANTS, AND GIFTS. LICENSES AND PERMITS. General property. Special prop erty and business. Liquor j| licenses I and taxes. I'Oll. ii_ ; FINES AND FORFEITS. Dog licenses, general Other busi* ness licenses. licenses, and permits. High Low High-! Low High- ] Low- | High Low High Low High Low est. est. est. est. est. est. ] est. I; est. est. : est. est. est. Massachusetts New York Pennsylvania Ohio Iowa Virginia Georgia Alabama California ! 90.1 87.1 I 80.2 ] 84.4 90.0 73.7 75.3 68.0 77.2 80.7 i ! ! j 62.4 74.8 45.0 62.6 ! 86.3 84.4 67.5 75.4 16.6 6.3 0.6 3.5 1.4 0.1 0.5 4.2 (0 7.6 I 1.9 | 0.2 1.2 0.2 15.1 14.9 18.2 16.8 9.1 6.2 2.2 10.6 6.5 9.8 4.6 7.8 12.2 0.4 0.9 5.0 1.0 1.1 0.1 0.2 0.5 0.1 0.4 0.4 0.5 2.6 1.2 0.4 16.6 19.5 36.2 4.8 4.4 11.9 23.0 3.9 0.4 0.3 1.5 1.3 High-i Low est. est. (') 0.3 0.1 l () 0.1 0.7 0.9 2.7 1.1 1 3.0 1 0.8 0.2 0.2 0.2 1 0.4 ! 4.5 5.0 2.8 0.2 ! 0) i 0.1 0.1 0) , o.i; 1.0 2.1 0.4 From other civil divi sions. From private individuals. High Low High- Low est. est, est. est. 0.6 5.7 11.9 5.0 2.6 3.4 4.0 12.3 21.1 0) 1.5 6.2 1.5 2.2 3.0 7.2 9.6 1.3 2.0 1.4 0) 0.1 0.5' 0.2! 0.3; 0.1 i » Less than one-tenth of 1 per cent. 34 STATISTICS OF CITIES. I companies, $74,037; and from a U per cent tax on net premiums of life insurance companies, $62,460. Georgia.—Business taxes on net premiums of insurance companies were received by Georgia cities as follows: Atlanta, $26,797, repre senting a rate of 1 per cent, except in the case of health insurance, the rate for which was one-fourth of I per cent; Augusta, $9,762, representing a rate of 1J per cent; Macon, $4,849, representing a I rate of 1} per cent. Illinois.—A 2 per cent tax on gross premium receipts of foreign J insurance companies yielded $193,990 in Chicago, $8,012 in Peoria, $4,263 in East St. Louis, $1,729 in Springfield, $2,339 in Rockford, and $1,984 in Joliet. Kansas.—The state collects a 2 per cent tax on the premium receipts of foreign insurance companies. Three per cent of the amount collected is retained by the state, the remainder being paid over to the cities in which collected. From this source Kansas City received $6,144; Topeka, $2,S77; and Wichita, $2,780. Maine.—Portland received through the state $53,559 as its share of the state excise tax upon the gross receipts of railroad, telegraph, and telephone companies. This is a graduated tax, ranging for railroads from one-half of 1 to 4 per cent and for telegraph and tele phone companies from 1J to4 percent; of this tax the city receives an amount equal to 1 per cent of the assessed valuation of the stock of such corporations owned by its residents. Maryland.—Baltimore received $566,749 from special property and business taxes. The state levies taxes at three-tenths of 1 per cent on the assessed valuation of securities and one-fourth of 1 per cent on savings bank deposits, distributing all of the former and three-fourths of the latter to the counties and the city of Baltimore in proportion to the valuation held therein. From the former source the city of Baltimore received $425,756; from the latter, $140,904. Prior to April 7, 1904, the laws authorized the collection of a state mortgage tax of 8 per cent annually on all interest cov enanted to be paid on debts secured by mortgage. Of this tax, the collectors remitted one-fourth to the state and three-fourths to the | counties and the city of Baltimore in proportion to the amount col' lected in each, the latter receiving in 1908 the sum of $89 as its share of receipts from back taxes of this character. Massachusetts.—The taxes on the capital stock of national banks j are levied upon a fair cash value of such stock after deduct ing there from the value of real estate owned by the bank; the taxes on the I capital stock of street railway and other corporations are levied upon the market value of such stock after deducting therefrom the value Connecticut.—In Connecticut cities special property and business of real estate and machinery locally taxed, and in the case of rail taxes are represented by the receipts from the tax known as the road, telegraph, and street railway companies, so much of the capital * * corporation and bank stock tax." This is a tax of 1 per cent leviedI stock as is proportionate to the length of lines outside the state. on the market value of the stock of every bank, trust, insurance, in I Street railway companies also pay a special tax upon all dividends vestment, and bridge company whose stock is not exempt by law. | above 8 per cent on their capital stock. Table XIV shows for the The amount of taxes paid by the corporation on its real estate in ! several cities of Massachusetts the special property and business Connecticut is deducted from the aggregate amount of the 1 per | taxes received as city revenues in 1908. The taxes on the stock of cent tax as computed, and the remainder is collected from the cor i national banks located in the state are apportioned among the poration by the state treasurer and is distributed among the various j cities according to the number of shares owned in each, the tax on taxing districts according to the amount of stock held in each. The j shares held outside of the state falling to the state. The collection amounts received by the cities, for which reports were secured, are of the tax upon the whole issue of stock of a given bank is made by as follows: New Haven, $49,671; Hartford, §305,319; Bridgeport, the city in which the bank is located; the city retains its share of such collection and pays the remainder to the state for distribution $17,439; Waterbury, $9,854; New Britain, $9,310. Delaware.—Wilmington levies a special property tax of §1 on each among the other Massachusetts cities in which stock in this bank is horse and each mule in the city, the amount received being $1,110. owned. In Table XIV the taxes on national bank stock arc divided District of Columbia.—In the city of Washington business taxes into two classes: (1) Those amounts collected and retained for its were collected to the amount of $618,035, as follows: From a 4 per own use by the city in which the bank is located, and (2) those cent tax on gross earnings of street railway companies, $166,107; amounts received from the state as apportionments of taxes col of savings banks, $7,444; of telephone companies, $42,775; and of lected from banks located in other Massachusetts cities. The taxes electric light companies, $50,470; from a 5 per cent tax on gross on the capital stock of street railway and of other corporations earnings of gas companies, $106,016; from a 2 per cent tax on gross located in the state are collected by the state and apportioned to earnings of building and loan associations, $17,184; from a 6 per the cities—the street railway taxes on mileage basis, and taxes on cent tax on gross earnings of national banks, $91,482- and of trust other corporations according to the residence of the stockholder. General property taxes.—Receipts from general prop erty taxes are reported in the table under the two heads "original levies" and "penalties.'1 Receipts from general and specific levies of general property taxes are not presented separately in this table, but the specific or special levies are shown in the discussion of Table 28. Under the head'' penalties'' are included receipts from so-called penalties and from interest in excess of the legal rate on deferred taxes. Special property and business taxes.—Under this designation the Bureau of the Census includes all reve nue receipts from taxes other than general property and poll taxes. Special property taxes are those for which the method of assessing the property or collect ing the tax differs from the methods employed in the taxation of the property of the average individual. 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 corporations when the tax levies are fixed and imposed by general statute. Similar payments made in accordance with the terms of the franchise of the corporation (thus representing a contractual relation between the parties) are tabulated in Table 11 as receipts from public service privileges. Of the 158 cities covered by this investigation, 97 reported receipts from special property and business taxes amounting to $12,686,929. Of this amount, the 12 cities of New York received 85,322,109, or 41.9 per cent, and the 20 cities of Massachusetts $3,533,712, or 2.8 per cent, the remaining 65 cities reporting only 30.2 per cent of the total. A brief statement of the character of the tax receipts reported under this head is given below. The states are arranged alphabetically, and the cities in each state are referred to in the order of their .size. DESCRIPTION OF GENERAL TABLES. 35 TABLE XIV.—Specified classes of special property and business taxesposes of all school districts within the county. St. Joseph received in Massachusetts cities: 1908. $22,125 from the foreign insurance tax, and $11,758 from the rail road tax for schools; and Joplin, $4,319 from the foreign insurance tax, and $5,431 from the railroad school tax. J TAXES ON CAPITAL STOCK OF— Nebraska.—Omaha received $1,820, as revenue of the school dis Taxes trict, from taxes at the local rate upon the amount of gross premium City 1 National banks. on ships CITY. Total. num in for receipts of foreign fire insurance companies. Such premium Other Street eign ber. rail corpora trade. receipts are classed as property by the statutes, section 10957. tions. L o c a t e di n' ?o t;n0e^r w a y s . in citv , c m e s incuj. New Hampshire.—Manchester received $140,792 as the city's share of special property and business taxes collected by the state. These receipts were from the following sources: Insurance tax, All cities. S3,533,712 |$3G9,906 '$140,145 $616,592 $2,406,928 $141 $3,612, derived from a 2 per cent tax on premium receipts of foreign 19,283 349,770 1,135,988 1,6SS,64S 1 183,007 5 4,510 220,068 1 29 195,993 20,246 fire, marine, fidelity, and casualty insurance companies, and a 1 5,889 2,502 100,128 42 64,619 0,005 27,002 per cent tax on premium receipts of other foreign insurance com 157,430 40 C a m b r i d g e . . . . 84,052 52,303 17,010 3,399 92,305 49 64,021 9,754 3,543 14,9S7 panies, on business done within the state; railroad tax, $57,867, 89,929 55 Lynn 57,433 9, GOG 2,998 19,892 122,327 77,334 at the average rate of levy on property throughout the state, of 3,595 14,350 5G New Bedford.. 18 27,024 185,913 142,519 5,731 58 Springfield 11,505 20,158 which one-fourth is distributed to the cities and towns in which 38,089 26,255 8G7 61 Lawrence 3,949 7,618 81,310 35,665 4,012 62 Somervillc 40,400 1,233 the railroads are located in proportion to the railroad capital ex 70, OSS 51,399 3,248 89 6,818 8,023 63,642 51,321 pended m each city or town on buildings and roads, and the remain 1,120 90 4,315 G,8S0 107,919 70,579 121 13,744 21,517 2,079 der to the various cities and towns in proportion to the amount of 17,558 9,643 131 Chelsea 1,174 G,741 22S,659 179,425 133 123 5,8G7 40,780 2,458 railroad stock held therein, except that the proportion represented G0,51G 40,679 134 Salem 5,248 4,525 10,064 50,404 26,445 by stock held outside the state is reserved for the state; and tax 6,089 3,350 135 Haverhill.... 14,514 58,419 44,197 5,910 2,059 140 0,253 on savings banks, trust companies, and building and loan associa30,623 11,085 2,473 17,005 151 ! 62,537 38,270 2,907 4,415 15G tions, $79,313, being a tax of three-fourths of 1 per cent on the net 10,879 amount of deposits in banks and trust companies and of paid-in Minnesota.—Under a state law enacted in 1907, mortgages are capital stock of building and loan associations, after the deduction taxed at the time of registry at the rate of one-half of 1 per cent on of the value of real estate and loans secured by mortgage at not to the amount of the loan secured. This tax is collected by the county exceed 5 per cent interest. treasurer, who apportions the amount received to the state, county, New Jersey.—In addition to the state tax on the assessed valua and city on the basis of the tax rate for each. From this source tion of the property of railroad and canal companies, the state col Minneapolis received $43,014 and St. Paul $19,066. Duluth re lects from such companies and pays to minor taxing districts a ceived nothing from this source during 1908, as the county made no tax at the local rate (when the local rate is not reported to the state distribution of the mortgage taxes until 1909, pending a decision board of assessors, at a rate not exceeding 1 per cent) upon real as to the constitutionality of the law. Minneapolis received from property, other than the main stem, in the several taxing districts the state, for the benefit of thefiremen'srelief and pension fund, through which the lines pass. From this special property tax five the 2 per cent tax on premium receipts of insurance companies in cities received $155,507; the amounts apportioned to other cities that city, amounting to $34,757. Duluth received $4,251 from vessel were not received during the fiscal year 1908. There is also a tonnage taxes collected by the state at 3 cents per net ton of reg state tax of 2 per cent on the gross premium receipts of foreign fire istered tonnage, one-half of such receipts being turned over to the insurance companies for the benefit of the firemen's pension and county for apportionment to its, taxing districts. relief funds of the state; the cities receive one-half of this tax Missouri.—St. Louis reported receipts from special property and directly from the local agents of such companies for the benefit of business taxes, as follows: the paid fire department pension funds. Table XV shows for the Total $1,143,077 several cities the amounts received from these two kinds of taxes. Merchants'and manufacturers'taxes 1,095,818 TABLE XV.—Specified classes of special property and business taxes For city corporation: . . . . Tax of 20 cents on each $100 of assessed valuation and in New Jersey cities: 1908. one-tenth of 1 per cent on sales $600,740 For school district: . , Ai Tax of 55 cents on each $100 of assessed valuation Tax on steamboat property, at one-tenth of 1 per cent; For city corporation Foreign insurance tax: For city corporation Mntf Mo 435,078 189 , */,07U The special property taxes were levied on the assessed valuation of the largest amount of all goods, wares, merchandise, tools, ma chinery, etc., on hand or under control at any one time between the first Monday in March and thefirstMonday in June of each year. The business tax—which, though locally called a license, does not conform to the census definition of that term—was levied on the aggregate amount of sales during the preceding year. The state collects a tax of 2 per cent on the gross premium receipts of foreign insurance companies. This is distributed biennially to the counties of the state and the city of St. Louis on the basis of the school enumeration. The county clerks apportion a part of the amounts received to the cities situated within the respective coun ties, on the same basis, retaining for the county such part of the total receipts as corresponds to the proportion which the school popula tion outside of the cities represents of that of the entire county. Kansas City received $44,904 from special property and business taxes, of which $18,413 was from the foreign insurance tax, and $26,491 from the railroad school tax. The railroad school tax is based upon railroad valuations, as determined by the state board of equalization, and is levied at the average rate for school pur City num* ber. CITY. Total. Railroad and canal taxes. Taxes on foreign fire in surance com panies. $36,002 i 16 18 38 50 52 fig 74 110 All cities $191,509 $155,507 Newark Jersey C i t y . . . ' Patcrson Trenton Camden Tloboken Elizabeth Passaic 13,650 8,507 112,511 10,883 30,875 11,853 1,699 1,531 i6s,875 8,205 26,425 10,471 13,650 8,507 3,636 2,678 4,450 1,382 1,699 i,53i New York.—Table XVI shows for the cities of New York the revenue derived in 1908 from special property and business taxes, which consist of a 1 per cent tax on the valuation of bank stock, a 2 per cent tax on the premium receipts of foreign insurance com panies, and half of the tax on mortgages collected by the county clerk when the mortgages are recorded, at the rate of one-half of 1 per cent on the amount of the loan secured. After deducting the cost of collecting the mortgage tax, half of the remainder is paid to the taxing district in which the mortgaged property is situated and the other half to the state. 36 STATISTICS OF CITIES. TABLE XVI.—Specified classes of special jyroperty and business taxes Poll taxes.—In the cities of some states poll taxes are in New York cities: 1908. collected at a fixed amount per capita, as SI or S2; while in others the occupation of the individual is given a specified valuation, on which a tax is collected Total. at the same rate as taxes on general property. All receipts from per capita taxes, whether uniform or $387,814 $1,450,448 $5,322,109 $3,483,847 All cities graded, are included in the column headed "poll 4,772,104 New York... 1,331,472 3,129,204 311,428 taxes." Poll taxes amounting to SI,268,904 were 152,705 33,258 91,677 Buffalo 27,770 87,952 23,508 51,587 Rochester 12,857 reported for 1908 by 71 of the 15S cities. Of this 53,518 5,206 40,497 Syracuse 7,815 76,707 5,871 64,831 Albany 6,005 amount, the 20 cities of Massachusetts received 37,242 4,271 27,485 Troy 5,486 18,633 13,928 2,393 Yonfcers 2.312 S669,479, or 52.8 per cent; 10 cities in Pennsylvania, 21,246 12,498 5,262 3,486 67 Schenectady. 66,002 9,487 52,351 4,164 70 Utica 8232,590, or 18.3 per cent; and 10 cities in New Jersey, 16,456 2,305 11,606 2,545 106 Binghamton. 7,949 4,812 620 2,517 139 Elmira S76,080, or 6 per cent. 11,594 3,832 6,333 1,429 147 Auburn Liquor licenses and taxes.—Under the head of "liquor Ohio.—The statutes provide for a tax of 5 per cent on collateral licenses and taxes" are included all the revenue re inheritances in excess of §200, to be collected by county treasurers, ceipts of cities from the liquor traffic. Where no such 75 per cent of which is to be paid over to the state, the remaining receipts are reported, either none are collected, the 25 per cent to be retained as county revenue. From this source Cleveland received $1,448, and Cincinnati $2,048. These items cities being under general or local prohibition, or the rev are shown as municipal receipts because of the inclusion of parts of enue belongs to the state or some other civil division. the transactions of Cuyahoga and Hamilton counties, respectively. The very small amounts shown under this head for . Pennsylvania.—The state insurance commissioner collects from certain cities indicate that in such cities the only liquor foreignfireinsurance companies a tax of 2 per cent on gross premium receipts. One-half of this amount is distributed among the cities licenses issued are those permitting druggists to sell in which it is collected, for the benefit of local firemen. The liquors and alcohol for medicinal and mechanical pur amounts shown in the table for Pennsylvania cities were from this poses only. The number of licensed places and the source. license rates for the several cities are shown in Table 40. Rhode Island.—Providence received $96, Pawtucket $6, and Other business licenses.—Under this head are re Woonsocket $4 from an auctioneers1 tax of one-eightieth of 1 per cent on the amount of sales. This tax, which is termed in the ported all receipts from business licenses other than statutes "auctioneers' duty," consists of one-tenth of 1 per cent those derived from the liquor traffic. Receipts of of the amount of sales; auctioneers are required to pay one-eighth this class include license fees collected from street of this to the city and the remainder to the state. railway, telegraph, telephone, and other corporations, South Carolina.—Charleston received $29,575 from a tax, at the the amounts of which are shown by cities in Table 37. municipal rate, on the gross earnings of insurance companies; of General licenses.—Receipts from "general licenses" this amount, $27,209 was for the city corporation, at the rate of were reported for 88 of the 158 cities. For some cities $28.75 per $1,000, and $2,366 for the school district, at the rate of $2.50 per $1,000. similar receipts are doubtless included in the column Virginia.—Norfolk received $83,802 from special property and headed "other business licenses;" while in others it business taxes. Of this amount, $14,474 was derived from a tax of is probable that such receipts are retained as fees by $1.40 per $100 of income in excess of $600; $27,999 from a tax of 80 the official making the collection. The total amount cents per $100 valuation of intangible personal property; and of general license receipts reported was SI,055,184, of $41,329 from a tax of 80 cents per $100 on the valuation of bank stock, assessed against the shareholders. which S817,263, or 77.5 per cent, was for vehicle licenses, West Fir</zma.---Wheeling received $3,548 from a tax of one-half reported for 17 cities. The remainder consisted of of 1 per cent on the gross amount of premiums received by foreign S103,012 for marriage licenses, reported by 44 cities; insurance companies. This tax is collected under authority of an act of the state legislature empowering the city of Wheeling to levy 830,164 for automobiles and motorcycles, reported by such a tax, and an ordinance of the city council providing therefor 24 cities; S9,262 for bicycles, reported by 6 cities; and fixing the rate. In addition to this tax, which is paid to the 82,425 for hunters, reported by 6 cities; S485 for city by local agents, foreign insurance companies pay to the state boats, reported by 1 city; S402 for carrying deadly a tax of 2 per cent on gross premium receipts. weapons, reported by 3 cities; S170 for stables, re Wisconsin.—Milwaukee received $48,311 from special property ported by 1 city; 85 for keeping chickens, reported by and business taxes, of which $10,205 represented inheritance taxes 1 city; and 891,996 for unreported purposes, reported received by Milwaukee County, while $38,106 was from a tax on fire insurance companies. County treasurers collect the inheritance by 9 cities. tax, ;which is both direct and collateral, and which ranges in rate Permits.—The permits, the receipts for which are from 1 per cent to 15 per cent, depending upon the degree of con sanguinity; exemptions range from $100 to $10,000. This is a state given in Table 10, do not include permits issued by tax, but the counties retain 5 per cent of the collections up to public service enterprises; receipts of the latter class $50,000, 3 per cent on the next $50,000, and 2 per cent on all addi are reported in Table 14. Of the 158 cities, 110 tional sums. The cities of Wisconsin levy a 2 per cent tax on premium receipts of fire insurance companies. This tax is paid to reported receipts amounting to 81,365,147 from per the city treasurers by local agents, and is for the benefit of the fire mits other than those issued by public service enter departments. From this source Superior received $6,728; Racine prises. The purposes for which these permits are $4,192; Oshkosh, $4,110; and La Crosse, $2,875. granted, so far as reported, were as follows: City num ber. Taxes on Taxes on fire insur bankstock.l ance com panies. Mortgage taxes. DESCRIPTION OF GENERAL TABLES. Cuts in streets, S523,049, reported by 23 cities; building, S239,2S9, reported by 46 cities; sewer con nections, SI59,928, reported by 21 cities; gas, water, and sewer connections, 818,593, reported by 5 cities; plumbing, $16,719, reported by 11 cities; electrical, $16,388, reported by 5 cities; use of sidewalks, §11,416, reported by 7 cities; plumbers, building, electrical, and street opening, 810,859, reported by 2 cities; poles for electric wires, $9,047, reported by 4 cities; fireworks and combustibles, S6,799, reported by 3 cities; board of health, $5,513, reported by 1 city; cesspools and vaults, 85,264, reported by 8 cities; house moving, S2,065, reported by 11 cities; burial and disinterment, $1,195, reported by 4 cities; carrying pistols, Sl,043, reported by 2 cities; removing dead animals, $957, reported by 1 city; curbing, $493, reported by 1 city; electric signs, S367, reported by 1 city; laundries, $275, reported by 2 cities; handbill distribution,$36, reported by 1 city; parades, $29, reported b}' 1 city; keeping cows, S21, reported by 1 city; stables, S10, reported by 1 city; venders, S2, reported by 1 city; and for unre ported purposes, $335,790, reported by 43 cities. Besides these items, San Juan, P. R., reported $3,144 received from permits for unreported purposes. Fines and forfeits.—Receipts from fines and forfeits were reported by all of the 15S cities included in this report except Woonsocket, R. L, and Joliet, 111.; in the latter city the fines are retained by the police magis trate as his fees of office, and no report of their amount could be obtained. Besides fines imposed by courts and forfeits of deposits for appearance in court, which in most cities constitute the greater part of this class of receipts, there are included under this head fines imposed on policemen and firemen for violation of rules or neglect of duty, and also forfeits of bonds and deposits guaranteeing the fulfillment of contracts, the good faith of bids, and the performance of certain acts. Forfeits of bonds and deposits for the fulfillment of contracts, the good faith of bids, and the performance of specified acts were reported by 31 cities, and aggre gated S46,500. Classified according to the purpose of the bonds or deposits, these forfeits were as follows: Deposits from school children: Contractors' deposits and bonds: Worcester, Mass $443 Chicago, III 5714 Haverhill, Mass 24 St. Louis, Mo 315 Cleveland, Ohio 42S Forfeiture for furnishing inferior gas: New Orleans, La 100 Springfield, Mass 100 Washington, D. C 25 Brockton, Mass 100 Minneapolis, Minn 26,029 Kansas City, Mo 200 Unclassified: Chicago, 111 4,857 Syracuse, N. Y 751 Boston, Mass., 850 Atlanta, Ga 1,020 Buffalo, N. Y 22 Erie, Pa 400 Cincinnati, Ohio 827 Tacoma, Wash 1*000 Indianapolis, Ind 110 Fort Wayne. Ind 348 6 Grand Kapids, Mich.. Wichita, Kans 25 330 Troy.N.Y Galveston, Tex 2,000 129 Utica,N.Y Deposits made with bids: 100 Salt Lake City, Utah. New York, N.Y 300 700 Portland, Me Chicago, III 2,007 4G5 Dallas, Tex Detroit, Mich 1,300 Tacoma, Wash 125 Fort Wavne, Ind 250 Joplin,Mo 100 Subventions, grants, and gifts.—The total amount of subventions and grants received from other civil divisions was $28,628,317, of which 810,408,529, or 37 67.8 per cent, was for education. In comparing the amounts shown in the column headed "for education," it is essential that the character of the municipal organizations in the several cities be taken into account. For example, Los Angeles,* CaL, received 52.7 per cent more for this purpose than San Fran cisco, though the latter city is much larger than the former. The figures for Los Angeles included 8508,243, received from the state, and 8521,299, re ceived from the county, while all of the receipts shown under this head for San Francisco, $674,194, were received from the state—an amount corresponding to the receipts from the county in the case of Los Angeles being received in San Francisco as original taxes, because in the latter city the city and county govern ments are combined. Of the 158 cities reported, there were only 8 which did not receive grants for education. . Of the grant of 86,226,219 made by the United States Government to the District of Columbia, and reported for the city of Washington.in the column headed "for other pur poses," 81,418,869 was, however, used for school pur poses. In the cities of Savannah, Augusta, and Macon, Ga., Mobile, Ala., and Jacksonville, Fla., the schools are under county government, and no exact segregation of transactions for schools could be secured. In Boston and Chelsea, Mass., the dog tax, from which subventions for education are derived in Massachu setts, is retained directly by the cities instead of being paid over to the county as in the case of other cities. Of the 158 cities covered by this report, 104 reported gifts received from individuals and corporations to be applied to expenses, aggregating $1,646,854. Theseconsisted of (a) assessments, percentages of salaries, dues, etc., for police pension funds, $567,001, reported by 43 cities; for firemen's relief funds, $22;073, re ported by 47 cities; for teachers' retirement funds, 8559,066, reported by 16 cities; for library funds, 8992, reported by 1 city; for museum membership fees, 831,659, reported by 1 city; and for other pur poses, 813,240, reported by 2 cities; and (b) donations, awards, and bequests for police pension funds, $33,587, reported by 25 cities; for firemen's relief funds, 846,874, reported by 39 cities; for hospitals, 88,700, reported by 2 cities; for teachers' retirement funds, S7,115, reported by 5 cities; for schools, 811,936, reported by 23 cities; for libraries and mu seums, 8S6,293, reported by 28 cities; for rewards and prizes, $114, reported by 2 cities; for parks, $29,746, reported by 14 cities; and for miscellaneous and unreported purposes, $28,458, reported by 25 cities. Gifts from individuals and corporations to be applied to outlays were reported by 38 cities and amounted *to $1,270,614. They were received for the following purposes: Hospitals, $17,002, reported by 2 cities; schools, 8285,691, reported bj' 6 cities; libraries, $530,606, reported by 18 cities; parks, STATISTICS OF CITIES. 3? Receipts from special assessments for outlays were principally for the following purposes: Street opening, street widening, paving, repaving, sewers, sidewalks, curbing, grading, parks, parkways, macadamizing, and extension of water mains. Receipts from public service privileges.—Under this TABLE 11. designation the Bureau of the Census includes all receipts, other than those from taxes, licenses, and Receipts from special assessments.—Under this des charges for services, which are collected from indi ignation the Bureau of the Census includes receipts viduals or corporations enjoying the special privilege from compulsory contributions levied, under the tax of using the streets and alleys of a city for providing ing or police power of a municipality, to defray the some public service, such as that furnished by a street cost of specific public improvements or public services railway, subway, electric light, gas, telegraph, or tele undertaken primarily in the public interest. Special phone company. The amounts reported under this assessments differ from taxes in being apportioned head are in the nature of receipts from rentals of according to the assumed benefit accruing to the indi public property. Receipts from such corporations vidual for whom the service is performed, or according for services rendered by the city are included in the to the assumed increase in the value of the property various columns of Table 12 as receipts from charges. affected by the improvement. It is probable tha,t for Those receipts from the same corporations which are some cities the amounts reported under the head of in the nature of taxes, as defined by the Census Bureau, "penalties and collectors' fees" include interest on de are included in Table 10 as " general property taxes," ferred payments of special assessments, which should as "special property and business taxes," or as "other have been reported as receipts from interest. Wher business licenses," according to the method by which ever the separation was possible, the interest on de they were levied and collected. With the exception ferred payments has been included with the other of receipts from steam railroads, a detailed exhibit of interest receipts in Table 15. public service privilege receipts is shown, in connec Included in the special assessments shown in Table tion with other classes of receipts from public service II for certain cities of Group I are certain receipts of corporations, in Table 37. the counties containing these cities, as follows: Cleve Receipts from minor privileges.—Under this head land, Ohio, $65,860 from special assessments for paved are included those receipts of cities which are collected roads; Detroit, Mich., $18,310 from special assess for such privileges as placing lunch stands or other ments for county draining ditches; and Newark, N. J., property on the sidewalks; vending produce from $21,885 from special assessments for street improve streets and sidewalk spaces; maintaining private ments. sewers, drains, or vaults under the streets or walks; Of the total amount received from special assess maintaining railroad sidings and switches in streets; ments, 97.5 per cent was for outlays and 2.5 per cent and extending awnings, bay and show windows, signs, for expenses, the corresponding percentages for 1907 and other structures and conveniences beyond the being 97.2 and 2.8. Among such receipts for expenses building line. The following is a statement of the are possibly included some items derived from minor privilege receipts: "charges" for specific services locally included with Alabama.—Birmingham received §863 from rents of sidewalks special assessments. and street encroachments. California.—San Francisco received $100 for special track privi The following statement shows the receipts from special assessments for meeting expenses, and the leges in Golden Gate Park. Los Angeles received $650 from sale number of cities and the purpose for which the of franchises to oil companies for pipes in streets and $12 for license to drain water into river. assessment was levied: Colorado.—Denver received $50 for side tracks in streets and $17 $346,074, reported by 14 cities; auditorium, $63,060, reported by 1 city; playgrounds, $7,000, reported by I city; cemeteries, $10,675, reported by 2 cities; and for miscellaneous and unreported purposes, §10,506,. reported by 11-cities. PURPOSE OF ASSESSMENT. Number of cities Amount. report ing. $1,200,810 Total Health purposes... Street cleaning— Garbage and ref use collection.... Grass and weed Cleaning vault Repairing side walks and curb- PURPOSE OP ASSESSMENT. Number of cities report Amount. ing. 1 5 4,113 110,218 1 77,569 2 1 2 3,136 207 1,207 7 28,243 Street sprinkling.. Street sprinkling and cleaning 1 Moth extermina tion Trimming trees.... Unreported pur poses . 2 2 32 $13,226 63,827 779,037 3 127,852 14 1 43,701 451 5 37,429 for billboards. Connecticut.—New Haven received $106 for sidewalk privileges. Waterbury received $120 for space on highway. District of Columbia.—Washington received $370 for pipes in streets. Georgia.—Macon received $1,148 for encroachments on sidewalks. Illinois.—Chicago received $79,613, as follows: For streets and alleys, vacated by city, $31,561; for use of space under sidewalks, $20,106; for pipes, bridges, and conduits, $10,241; for switches in streets, $3,680; for merchandise stands, $10,666; for public scales in streets, $725; for other use of streets, $1,873; for bay windows, $761. Indiana.—Indianapolis received $6,590 for use of space on side walks. Evansville received $40 for a switch in the streets. DESCRIPTION OF GENERAL TABLES. 39 Iowa.—Des Moines received $150 for space on sidewalks. Du buildings on piles in the river. Pawtucket received $1 for the privi buque received $428 for the use of space on sidewalks and $168 for lege of stringing wires in the streets. curb space. Texas.—San Antonio received $1,000 for use of streets. Houston Kentucky.—Louisville received $250 for street space for waste received $580 for privileges not reported. Dallas received $368 for the use of streets for switches and $117 for the use of streets for scales. boxes and $245 for pipes in streets. Louisiana.—New Orleans received $3,005 for privileges not Fort Worth received $425 for the privilege of placing scales in the streets. reported. Tennessee.—Knoxville received $363 for street sprinkling priviMary land.—Baltimore received $34,326, as follows: For drains, $25,209; for area ways, $1,612; for windows, bay and show, $1,603; ege. Chattanooga received $225 for various uses of streets. Virginia.—Richmond received $4,020 for spaces on sidewalks and for tracks in streets, $187; for closets, $1,506; for superstructures, $396; for use of sidewalks, $972; for awnings, $848; for vaults, $606; street encroachment. Norfolk received $2,448 from curb rentals. Porto Rico.—San Juan received $1,638 for privilege of placing for electric franchise, $250; for news association franchise, $1561 for signs, $507; for conduits, $10; for electric lamps, lights, etc., $28; chairs on public squares and for the use thereof. for 22 other classes of minor privileges, $436. TABLE 12. Massachusetts.—Boston received $20,131 for the privilege to store and sell produce on sidewalk spaces. Fall River received $50 for Receipts from departmental services.—With the excep the privilege of taking oysters in city waters. tion of special assessments, all receipts for services or Minnesota.—Minneapolis received $16S for the privilege of main taining heating pipes under the street, the basis of compensation commodities furnished by departments and offices being 4 per cent of the amount received for heat by the heating other than municipal service enterprises and public plant, and St. Paul received $1,465 for the same purpose, the basis sendee enterprises are tabulated in Table 12. In the of compensation being 5 per cent. report for 1908 are included for certain cities of Missouri.—St. Louis received $550 as annual payments for pipe Group I receipts of the counties containing these cities lines to conduct oil and water for distribution, and $5,483 as a 5 per cent tax on the gross earnings of refrigerating and cold storage and as follows: Chicago, 111., $1,354,692; Pittsburg, Pa., pneumatic-tube companies for the privilege of laying pipes or con S361,554; Cleveland, Ohio, $234,537; Buffalo, N. Y., duits in streets. St. Joseph received $50 for the privilege given to 877,494; Detroit, Mich., 8131,840; Cincinnati, Ohio, a rendering plant to collect dead animals in the streets. S216,072; Milwaukee, Wis., 859,630; and Newark, Nebraska.—Omaha received $103 for advertisements on waste- N. J., 8147,150. paper boxes. Lincoln received $50 for the privilege of maintaining Fees and charges are contributions of wealth which heating pipes under streets and $90 for temporary use of pavements. New Jersey.—Jersey City received $2,000 from rental of street for are exacted from persons, natural or corporate, to a lumber yard, $1,564 from steam railroads for use of streets, and defray a part or all of the expenses involved in some $674 for erection of signs. Camden received $300 from a railroad special service rendered by the government. company for right of way over city property and $19 for space over The greater portion of the receipts classified by the sidewalks for erection of awnings. Bureau of the Census as fees is for services which can New York.—New York City received $290,341, as follows: For be performed only by governments. Such services are vaults and tunnels, $243,969; for bay windows, $27,041; for orna mental projections, $1,9S6; for temporary sheds, $2,125; for drinking mainly clerical in character, and the amounts charged fountains, $300; for bridges over street, $14,920. Buffalo received therefor, which are often only nominal, are usually $485 for the privilege of connecting sewers belonging to private indi fixed by a statute or ordinance establishing a scale of viduals and other civil divisions with the city sewers, and $320 for fees. permission to construct and maintain buildings on the sea wall and The amounts classified as charges generally represent Ohio basin strips. Rochester received $S0 for the privilege of erecting signs over sidewalks. Albany received $2 for the privi reimbursements for services which are similar in char lege of constructing a conduit. Yonkers received $617 for use of acter to those rendered by one individual to another streets for storage of building materials. in private life, and as a rule are other than clerical in Ohio.—Cleveland received $3,690 from market gardeners for curb nature. With few exceptions, the amounts to be privileges and $611 for advertisements on waste-paper boxes. Toledo received $1,000 from steam railroad companies for the privi charged are definitely established only upon comple lege of crossing the streets. Columbus received $726 frdm curb tion of the work or service. Among the special serv market rents. Dayton received $9,061 for rent of sidewalk spaces ices of cities paid for by charges are the making of for market purposes. Akron received $461 from curb rentals for connections with sewer and water pipes and the re market purposes. moval of snow from sidewalks. Oregon.—Portland received $15 for permits to erect signs on side Under rents are reported all receipts of cities corre walks. Pennsylvania.—Philadelphia received $509 from permits to con sponding to those commonly so designated in private struct vaults under sidewalks and $1,221 for so-called licenses for business, and under sales are tabulated receipts from awnings. Pittsburg received $17,201 for switches, sidings, and the sale of discarded equipment and materials. scales, and $369 for streets vacated by city. Wilkes-Barre received Included in the receipts from charges and sales are $1,018 from gardeners and hucksters for curb stand privileges, and certain receipts in reimbursement for outlays. The $48 for spaces in streets. Johnstown received $324 and York $492 table following shows the departments reporting such for street spaces on market days. receipts, together with the number of cities. Rhode Island.—Providence received $2,788 for privileges to erect STATISTICS OF CITIES. 40 TABLE XVII.—Departmental receipts from charges and sales far meeting outlays: 1908. Number of cities reporting. DEPARTMENT RECEIVING. Amount* $3,066,414 Total.. 3,741 Law offices.. Miscellaneous executive offices Municipal buildings Police department Fire department Other protection of life and property. Health department Sewers Refuse disposal General street services Sidewalks : Bridges other than toll Abolition of grade crossings Miscellaneous highways Prisons and reformatories Schools Parks, gardens, etc Miscellaneous services 5,106 2,424 8,436 6,079 19,496 222 219,947 104,432 994,476 58,716 35,365 1,570,792 32,580 1,150 1,422 1,880 159 Of the amount included in the column headed " all other" under the division u protection of life and property/' $1,211,578, or 93.5 per cent, was from fees of public administrators, registrars, and recorders in cities exercising combined city and county functions, or situated in states in which the functions exercised by these officials are regarded as municipal rather than as county functions, and in those cities of Group I for which county receipts are included. The distribution was as follows: CITY. New York, N . Y Chicago, III Philadelphia, Pa Boston, Mass. Pittsburg, Pa San Francisco, Cat Amount. $323,982 211,027 192,314 66,079 35,891 46,650 • 36,066 102,230 1 CITY. Detroit, Mich Cincinnati, Ohio Milwaukee, Wis New Orleans, La Washington, D. C Newark, N. J Providence, R. I Amount. $18,000 22,627 20,827 53,723 39,733 32,651 9,772 The remaining amount under this head, $83,793, was from the following sources: Fees (other than those described in the preceding paragraph) $1,768, reported by 1 city; charges, $55,966, reported by 27 cities; rents, $6,294, reported by 8 cities; and sales, $19,765, reported by 16 cities. Of the total amount shown in the column headed " all other" under "highways," $1,579,712, or 94.3 per cent, represents departmental receipts for the abolition of grade crossings by the following cities: CITY. Buffalo, N . Y Amount. CITY. $253,637 Atlanta, Ga 78,833 New Bedford, Mass 664,079 Springfield, Mass 309,302 East St. Louis, 111 69,903 Alientown, P a . . 18,975 Newton, Mass 18,244 I Haverhill, Mass 5,333 Everett, Mass.. Amount. $5,592 49,731 28,525 38,200 13,207 18,437 7,706 The remainder of the amount reported under this head included receipts for street lighting, amounting to $52,541, reported by 34 cities; receipts from charges for country roads and bridges, amounting io $31,423, reported by 3 cities; receipts from miscellaneous sources, amounting to $439, reported by 7 cities; and receipts from the following sources, reported by 1 city each: Drains, $4,974; resurfacing roads, S3,426; rent of river bank, $1,529; bridge repairs, S774; and harbor master, $520. Of the total amount reported in the column headed "VIII., Miscellaneous," $372,600, or 81.7 per cent, was received by 41 cities from rents of city properties which had been acquired incidentally to the city's business, and were neither in charge of departments nor held for the definite object of producing an income. Of the remainder reported in this column, $59,932 was received by 22 cities as charges for various services, and $23,470 was reported as received by 16 cities for sales of materials not belonging to departments. TABLE 13. Receipts by municipal service enterprises.—In census reports prior to that for 1907 an}T receipts by municipal service enterprises were included with departmental receipts. But, as stated in the text for Table 5, the Census Bureau wishes to emphasize the need for more data on the cost of operating such enterprises, and additional tables on this subject have therefore been presented in the reports for 1907 and 1908. The allowances for depreciation are made more to call attention to this factor in accounting than to attempt an accurate calculation of operating costs. Whenever city officials furnished figures for deprecia tion or for interest on the value of the plant, such figures have been presented in the table; in all other cases depreciation has been computed at 7 per cent of the reported value of the system, and the interest on the value of the system has been computed at the average rate of interest on funded debt reported by the respective cities. The cities in which the officials furnished estimates for both depreciation and interest were: Pittsburg (for the asphalt repair plant), Indian apolis, Omaha, Grand Rapids, and Lincoln. A few other cities, as Nashville, include the interest on out standing bonds among the expenses of their municipal service enterprises. TABLE 14. Receipts from revenues of public service enterprises.— The report for 1908 includes, for two cities of Group I, receipts of public service enterprises of counties, as follows: Pittsburg, Pa., $41,026, and Milwaukee, Wis., $46,405. The statistics of public service enterprises are de fective in consequence of the following facts: First, in most cities the method of accounting is faulty in that it does not give credit to enterprises for materials fur nished or services rendered by them to the various departments and to other public utility enterprises of the city government; second, in those cities crediting their enterprises for materials or services so furnished, there is no uniform method of determining the amounts to be credited. These defects are evident when a thorough study of the finances of any public service DESCRIPTION OF GENERAL TABLES. enterprise is undertaken. The only remedy for these defects is the adoption, by officials in charge of munici pal accounting, of a uniform system of giving credit to enterprises for utilities furnished by them to the de partments and to other public service enterprises of the city government. Those cities which in 1908 gave credit to their enterprises for such utilities are indi cated in Table 14 by entries in the column for "service transfers." Service transfers formed 1.9 percent of all receipts of public service enterprises reported in Table 14 for 1908, as compared with 1.6 per cent as shown in the corre sponding table for 1907. In some cities service transfer receipts formed a large percentage of the total reported. In Bay City, Mich., they formed 22.6 per cent; in Woonsocket, R. I., 21.7 per cent; in Tacoma, Wash., 18.2 per cent; in Pueblo, Colo., 17.1 per cent; and in Yonkers, N. Y., 16.9 per cent. In eight other .cities more than 10 per cent of the total revenues of public service enterprises represented service transfers. In the classification of revenues of public service enterprises by source, the receipts from fees, charges, rents, and salds are the same in character as the de partmental receipts shown under the same heads in Table 12. Under rates arc reported the receipts de rived from the furnishing of public utilities, such as water, gas, and electricity* Under tolls are reported receipts from ferry and bridge tolls. Under manu factures arc reported the receipts from the sale of arti cles manufactured by industries maintained in penal 41 and charitable institutions, and receipts from the sale of like products of other industries. Under permits are reported amounts received from the issue of per mits by public service enterprises; in most instances, such permits are issued by the water-supply enterprises for the privilege of making connections with the main pipes. Of all the public service enterprises, the watersupply systems are the most important. The total pay ments for expenses and receipts from revenues of these systems in the 147 cities reported for the years 1902 to 1908 were as follows: Payments for expenses. YEAR. 1908 1907 1906 1905 1904 1903 1902 Receipts from revenues. $23,395,699 20,827,844 19,707,584 18,677,311 19,357,447 17,448,701 14,850,566 $54,422,470 52,712,870 50,406,039 47,396,604 44,974,037 42,986.187 41,210,322 From 1902 to 1908 the payments for expenses of water-supply systems increased S8,545,133, or 57.5 per cent, while the receipts from revenues increased $13,212,148, or 32.1 per cent. The payments for ex penses amounted to 36 per cent of the receipts from revenues in 1902 and 43 per cent in 1908. The receipts of the different classes of enterprises included in Table 14 under the head "all other enter prises" are shown in Table XVIII. TABLE XVIII.—RECEIPTS FROM REVENUES OF SPECIFIED PUBLIC SERVICE ENTERPRISES INCLUDED UNDER THE HEAD "ALL OTHER ENTERPRISES," IN TABLE 14: 1908. Clly mini' ber. CITT. Peoria III TiHtti Si Y 70 73 70 S i l t Likp Citv Utah Subways for pipes and wires. Toll bridges. $4,905,758 $44,397 $149,290 $708,181 123,832 9,5.99 16,(53 07,138 5,533 .... . ............. $53,087 $2,477,864 $1,229,097 2,014,354 1,124,808 463,510 104,289 Miscella neous. $238,280 9,599 16,653 67,138 5,533 2,265 752 5,962 3,287 233 Ferries. 123,832 2,265 j 2,009 1,706 2,192 126 128 155 157 Rapid transit. 39,137 19,255 1,750 4,105 1 21,484 4,395 j 54,321 ! 14.5 \147 $5,362 School lunch rooms. 1,279 9,930 19,255 : 15,700 2; 570 77,081 417 78 82 91 10$ 140 144 Irriga tion works. 692,192 3,831,354 1,279 9,930 39,137 567,799 G Baltimore Md g Buffalo N Y 12 14 19 fi9 Public halls- ■ 1 2 Chicapo III 3 Phiiiufolnhta i»ji 4 5 21 St. Paul Minn 23 26 37 40 Total. 77,081 417 ! 2,009 594 2,192 4,105 4.395 5,962 233 ! ! 1 1,112 :' ; i • ! 21,484 54,321 3,287 ... 4,096 4.395 7,199 % HO ! 1 752 74 4,096 4,395 7,199 2,658 i 13,950 2,576 j 74 ; 1 i 548 42 STATISTICS OF CITIES. The interest receipts in error which were subse The receipts from revenue of the toll bridges in New quently corrected by refund payments aggregated York comprised 870,063 from charges for work per •$7,S64, as follows: New York, N. Y., 8104; Newark, formed by the bridge employees; 885,688.from rent of N. J., S4; Denver, Colo., S364; Cambridge, Mass., S37; piers and abutments; §463,548 from tolls; and 872,893 Albany, N. Y., 8300; Akron, Ohio, S6,904; and Atlan from sales of materials. The tolls were collected as follows: Brooklyn Bridge, total, 8294,843—elevated tic City, N. J., $151. The column for interest transfers between the trains, 8129,672; surface cars, 875,233; roadways, 889,938. Williamsburg Bridge, total, 8168,705—ele municipality and the sinking, investment, and public vated trains, 85,240; surface cars, 872,606; roadwaj-s, trust funds includes 840,109 received by St. Louis, Baltimore, and Providence from service transfers, $90,859. In Boston, Mass., the tolls from ferries amounted to which closely resemble interest transfers, in that they 8103,186 and from the East Boston Tunnel to S128.41S. consist of rents paid by a department for the use of In the latter case each passenger on cars in the tunnel real estate held by one of the invested funds. In St. pays a 1-cent toll, which is collected for the city by Louis the school public trust funds received from the the railway company. library 812,865 in rents; in Baltimore the sinking The amounts shown in Table XVIII in the column funds received S26,954 for rent of buildings and headed "miscellaneous" were received from the fol "ground rents" of lands used for school and other lowing enterprises: Cincinnati, Ohio, leasehold rents; municipal purposes; and in Providence a public trust New Orleans, La., sugar sheds, 86,075, and Public Belt fund received S290 for rent of real estate occupied by ' Eailroad, 861,063;Portland, Oreg., dredges;Richmond the fire and school departments. Va., tobacco warehouse; San Antonio, Tex., stone Of the aggregate receipts from the income of sinking, quarry, 8600, and sewer farm, 8512; Portland, Me., investment, and public trust funds, shown in column liquor agency; Augusta, Ga., canal; Racine, Wis., 6, $11,521,721, or 63 per cent, was contributed by the artesian well. governments of the cities, either as interest upon their own securities held by these funds as investments or TABLE 15. as service transfers for rent of real property; the Receiptsfrom interest—This table includes all interest remaining 37 per cent was derived from investments received by the general treasury and the separate funds in securities other than those of the municipality in and accounts of the cities covered by this report, which the funds were held, and from cash balances of whether received on investments, on cash balances in these funds deposited in banks. The interest upon banks, on taxes and special assessments, or as accrued general city cash deposited in banks is reported in interest on city securities sold. Where the amounts column 7. shown in city reports as receipts from interest on taxes TABLE 16. or special assessments appear to be receipts for the Miscellaneous payments and receipts.—Table 16 pre use of city money or credit, they are included in this table as receipts from interest; where the amounts so sents an exhibit of certain payments and receipts of reported appear to be in the nature of penalties and cities which are incidental to payments and receipts fees for nonpayment of taxes or special assessments at on account of municipal expenditures and revenues. the time prescribed by law, they are tabulated in As payments to, and receipts for, other civil divisions Tables 10 and 11 as penalties and fees. Of the total are recorded the transactions of the city as agent for interest receipts, certain amounts included for some of the collection of revenue for the state, county, or the cities of Group I represent receipts of the counties other civil divisions. Receipts on account of depre containing these cities. These amounts were as fol ciation which were shown in the last column of the lows: Chicago, 111., 8119,687; Pittsburg, Pa., 872,995; corresponding table for 1907 are for 1908 included in Cleveland, Ohio, 836,167; Buffalo, N. Y., 816,193; De the column of Table 12 headed "miscellaneous." troit, Mich., 818,734; Cincinnati, Ohio, 839,699; Mil Included in this table for certain cities of Group I are waukee, Wis., 820,717; and Newark, N. J., S56,701. certain payments and receipts of the counties con The amounts tabulated in the column headed taining these cities as follows: (a) Refunds: Chicago, "accrued interest and receipts in error" are of three 111., payments, $69,850, receipts Sl,973; Pittsburg, Pa., distinct classes, as follows: payments $370, receipts 8563; Cleveland, Ohio, pay 1. Accrued interest received by the various divisions of the gov ments 88,549, receipts 82,022; BufTalo, N. Y., pay ernment on loans issued to the public, which is counterbalanced by ments 8283, receipts 838,535; Detroit, Mich., pay later payments to the public; ments 866,757, receipts S9,320; Cincinnati, Ohio, 2. Interest received by the sinking, investment, and public trust receipts 8466; Milwaukee, Wis., payments $1,816, funds on securities sold by them, which counterbalances interest receipts $22; and Newark, N. J., payments $86; (b) paid to the public at the purchase of such securities; and 3. Receipts of interest in error subsequently corrected by refund receipts from insurance: Pittsburg, Pa., 82,137; and payments. (c) sales of real property: Buffalo, N. Y., 84,286. DESCRIPTION OF GENERAL TABLES. Included in the column headed "receipts from sales of land and buildings" are the receipts of 15 of the cities of Massachusetts from the state for armories purchased in accordance with chapter 526 of the acts of 1907 and chapter 373 of the acts of 1908, the con veyance price being, in the case of each city, the total amount previously paid to the state as assessments for the armory loan sinking fund, plus a 3 per cent accu mulation, less the rentals previously received from the state. The amounts thus received were as follows: Boston, $182,203; Worcester, $22,765; Fall River, $38,405; Cambridge, $24,645; Lowell, S25,868; Lynn, $27,039; New Bedford, $18,239; Springfield, $23,632; Lawrence, $20,963; Somerville, $6,109; Holyoke, $1,645; Brockton, $1,150; Chelsea, $1,002; Haver hill, $2,742; and Fitchburg, $14,725. TABLE 17. Private trust funds and accounts,—In certain cases cities receive and hold money under conditions which create implied private trusts. The trusts of this kind most frequent^- met with in the financial adminis tration of cities concern the estates of deceased per sons held in trust for unknown heirs, or moneys deposited as guaranty of contracts. Sometimes the moneys held under these private trusts arc set aside in special private trust funds, and sometimes they are represented by private trust accounts. Private trust funds arc distinguishable from private trust accounts only by the method of caring for the cash held in trust. That of a private trust fund is deposited subject to order in the name of the particular trust, while that of a trust account is covered into the city treasury, and an individual account is opened there for. In a number of cities, however, but little atten tion is given to the proper recording of transactions affecting private trusts, the receipts and payments frequently being entered upon the books as ordinary city revenues and expenses. The absence of a proper record of these temporary transactions, in which the municipality acts in the capacity of trustee, leads not only to confusion and irregularity, but sometimes even to defalcation. Besides the cities shown in Table 17, numerous others, in fact, had incurred private trust liabilities, but, owing to lack of a proper method of accounting, no record thereof was available. An improvement in the methods of accounting for such funds and accounts is indicated by the increased number re ported from year to year. For the fiscal year 1906 private trust funds and accounts were reported by 99 cities and involved at the close of the year an aggregate amount of $12,382,258; for 1907 such funds and accounts were reported by 105 cities and involved an aggregate amount at the close of the year of $11,572,226; while for 1908 such funds and accounts were reported by 113 cities, the liabilities represented 43 by them at the close of the year aggregating $12,282,104. Included in the cash, cash credits, and investments at the close of 1908 for certain cities of Group I are certain amounts in care of the counties containing these cities, as follows: Chicago, 111., $107,587; Pittsburg, Pa., $27; Cleveland, Ohio, $431; Buffalo, N. Y., S8,162; and Cincinnati, .Ohio, $6,142. In Table 17 the receipts and payments are not shown separately for funds and accounts, the trans actions of these two forms of trusts being consolidated. The total cash credits of the private trust accounts are, however, shown separately, as well as the amount of investments and cash in the private trust funds. TABLES 18 AND 19. Public trust funds.—Cities frequent^ receive dona tions and bequests for what the statutes and court decisions have denominated "charitable uses." In most cases the purpose of the donation or bequest is to extend in certain directions aid in excess of what the city might deem practicable to expend on its own account; in a smaller number of instances the dona tions or bequests are to be applied to purposes which are other than municipal in their nature and for which the city can not make appropriations. Public trust funds of the first-mentioned class are established for objects of charity, education, pensions, and other public benefits; and those of the second class are for carrying out purposes which are in their nature private, but the fulfillment of which, because of its extending over a long period of time or being continued in perpetuity, is intrusted to municipalities as constituting convenient agencies for accomplishing the desired object. Those held for the application of their proceeds to purposes which are other than municipal in their nature and for which the cities can not make appropriation from revenues are designated trust funds for nonmunicipal uses, and those designed for city uses are termed trust funds for municipal uses. In the case of the greater number of these funds the income alone is applicable for the purposes for which the funds are created. In the case of a few both principal and income may be used for the purpose of the trust. The best way of caring for all public trust moneys is by a "trust fund," as described in the text for Table 17. In some cities the public trust-fund cash, although applicable only to the specific purposes of the trusts, has been merged with general city balances, and the transactions are not as clearly set forth as would seem essential to correct administration and accounting. In the majority of cities the transactions are properly recorded and kept entirely distinct from ordinary municipal transactions and accounts. Public trust funds for nonmunicipal uses.—The funds reported in Table 18 are received and held for the appli cation of their proceeds to purposes that are not mu- 44 STATISTICS OF CITIES. nicipal, and for which the municipality does not make appropriations. In Massachusetts and a few other states the cities are not only authorized but directed to accept moneys in trust to guarantee the care of specified monuments and graves in cemeteries. The acceptance of such moneys creates an express public trust and makes the city a trustee in the same way that a private individual or corporation becomes a trustee under corresponding circumstances. The ac ceptance of such a trust creates a debt liability for the amount received, and such liabilities should be shown in accounts and reports. Of the 158 cities covered by the present report there were 35 that reported public trust funds for nonmunicipal uses; of these 16 were in Massachusetts, 3 in New York, 3 in Connecticut, 2 in Rhode Island, 2 in Ohio, 2 in Michigan, and 1 each in Maine, New Hampshire, New Jersey, Pennsylvania, Indiana, Illi nois, and Utah. All of the 35 cities reported public trust funds for the care of lots and graves in ceme teries, and 4 reported funds for other nonmunicipal uses, as follows: New Haven, Conn., a contribution from the G. A. R., reported as a memorial tablet fund; Cambridge, Mass., a fund of $10,000, received by bequest in 1864, the income to be used to promote the cause of temperance; Lowell, Mass., a fund of $1,000, the income to be paid to the trustees of a church for the benefit of its Sunday school; and Portland, Me., a fund the income of which is to be ap plied to the purchase of medals for high school pupils and the assistance of a student in Bowdoin College. Public trust funds for municipal uses.—The accept ance by a city of donations and bequests for municipal uses acts as an appropriation thereof, and the money or wealth so received, if accounted for in a legal sense, would be shown in the accounts or reports as " appro priated." To distinguish such appropriations from the ordinary governmental appropriations they are usually set apart in special funds denominated "public trust funds." Wealth belonging to these funds con stitutes a governmental asset, and the acceptance thereof creates no liability other than the liability involved in the ordinary governmental appropriation. The municipal purpose most often subserved by trust funds is the provision of pensions for policemen and firemen who have suffered disability or completed a specified term of service, the gratuities usually extend ing to the families of those who have died in the service or after retirement. The pensioning of teachers is finding favor in recent years, and several cities report public trust funds for this purpose. A number of cities, mostly those of the Eastern states, report public trust funds for charitable uses, such as the care of the poor and defective classes. Included in Table 19 are statistics of certain funds, mostly pension funds, which are supported largely, or altogether, by appropriations and by certain kinds of municipal revenues assigned to them by statute, by charter provision, or by ordinance. Although these so-called funds are in their origin and nature more nearly allied to administrative accounts than to trust funds, they are assigned to the latter class in accordance with the general usage of American cities.. Of the 158 cities having a population of over 30,000 in 1908,112 reported 574 public trust funds for munic ipal uses. While the census report for 1907 shows that in that year 106 cities reported but 379 such funds, the difference in the number of funds reported is due to the fact that in 1907 and former years funds for one purpose were grouped together as a single fund, while for 1908 the attempt was made to show the number of individ ual funds. Of the 574 trust funds 141 were for pen sions, 123 for libraries, 109 for charities, 106 for educa tion, 39 for hospitals, 7 for parks, 5 for cemeteries, 6 for monuments, and the remaining 38 for miscellaneous and unreported objects. Of the pension and relief funds 63 were for firemen, 53 for police, and 4 for both firemen and police. In most instances a city having a pension fund for firemen has one for policemen also. Of the teachers' retirement funds, 18 in number, 10 were in cities of New York, Chicago and Philadelphia reported 2 each, and Boston, Cleveland, Detroit, and Cincinnati 1 each. Cleveland had, also, 2 pension funds for sanitary police, and New York City had 1 fund for employees of the health department. The public trust funds for the use of libraries are usually for the purchase of books; in some instances, however, the funds were for constructing, improving, or maintaining buildings. Of the 123 funds for libra ries, 34 were in Boston, Mass. Trust funds for charitable uses are most numerous in Philadelphia, Pa., and Boston and Salem, Mass. The greater number arc for outdoor poor relief, some for general and some for specific application. Trusts for assistance of almshouses are numerous. Among the specific charitable uses to which the trusts are ap plied are the support of orphans' homes, assistance to poor children, maintenance of a free dispensary, aid to the Society for Prevention of Cruelty to Animals, loans, excursions for poor children, and purchase of shoes for indigent school children. The public trust funds which may be classified as for education were found in greatest number in Boston, Chicago, Philadelphia, and Cambridge, and were usu ally for books, medals, prizes, or scholarships. Four of these trusts were for trade schools. All of the 34 hospital funds are in Massachusetts, Boston Reporting 17 and Worcester 17. Of the 5 cemetery trusts for municipal uses, 1 is de voted to a cemetery entrance, while the other 4 are for perpetual care of lots, although for most cities funds of this latter class are shown in Table 18 as for nonmunicipal uses. DESCRIPTION OF GENERAL TABLES. The diverse objects to which public trust funds for i municipal uses are applied may be judged from the fol lowing unusual uses, found among the 38 miscellaneous objects for which such funds are held: Immigrant re lief; medals for inventors; medals for firemen; loans to artificers; street cleaning, lighting, and repairing; Pasteur or other treatment for hydrophobia; music for the public; trees in parks; public celebrations; drinking fountains; building funds; and observa tories. Of the total assets of these various public trust funds for municipal uses reported by the different cities at the close of the fiscal year, §15,179,867 con- I sisted of investments in securities of the city by which the funds were held and $45,663,752 represented investments in other securities and real estate, while $3,444,467 was in cash. At the close of the year 1908 44 cities reported for public trust funds for municipal uses no investments in city securities, 27 no invest ments other than in city securities, and 14 no invest ments of an\r kind. The receipts from interest or other earnings derived from investments and cash balances were $3,417,017—an average of 5.45 per cent on the nominal or par value of the assets at the begin ning of the year, of 5.32 per cent on the assets at the close of the year, and of 5.38 per cent on the average amount of assets held during the year. The miscellaneous receipts from the public credited to the public trust funds for municipal uses are of many classes. Donations, contributions, and assessments make up the greater part of the total. Contributions or assessments from firemen and policemen are credited to these miscellaneous receipts. Considerable amounts are derived from taxes. In cities in New York the 2 per cent tax on foreign fire insurance premiums is for the use of the public trust funds for firemen's pensions; and in cities in New Jersey and in Minneapolis, Minn., and Indianapolis, Ind., similar receipts were reported as revenues of firemen's relief funds. Among other receipts of these trust funds are fines and salary deductions, refunds, rewards, receipts from sales and permits, deposits for perpetual care of lots in ceme teries, license fees (dog, liquor, and business), and loans. Of the 574 public trust funds for municipal uses reported for the year 1908, all but 23 reported pay ments to the public for objects of the trust. 45 real estate incidentally acquired and yielding little or no income are not included in this table, but are reported in Tables 4 and 12, while the values of such properties are shown in Table 26. In some instances the assets of investment funds consist of bonds or stocks acquired by the city in consideration of financial aid or grants to railroads or other public service corpc. rations; in a few instances they consist of real estate held for the purpose of securing profit from rents or from an increase in value; in Philadelphia the gas works and in Cincinnati the Cincinnati and Southern Railroad are here included, since thf cities own these properties but lease them to private corporations; while in other cases they consist of bonds or mortgages received in exchange for real estate and held as invest ments until maturity or awaiting a favorable market. In a majority of the cities reported in Table 20 the investment funds are comparatively small. In some instances they are doubtless of a temporary nature, being held merely for a favorable opportunity to dis pose of the securities or real estate, after which the proceeds are to be covered into the general treasury. In some cities permanent investment funds are estab lished to enable the cities to carry their own fire risks on municipal buildings, an amount equal to the premiums usually charged by fire insurance companies being set aside each year for the creation of a fund from which fire losses may be paid as they occur. Such funds are usually invested in profitable securities, and therefore can properly be classed as " investment funds." Funds for the perpetual care of cemeteries are established by some cities from a percentage of the receipts from the sale of lots, and in some cities funds are invested during a period of accumulation for the purchase, construction, or equipment of buildings or other municipal permanent properties, and are here treated as investment funds. Of the 158 cities covered by the investigation for 1908, 52 reported 74 investment funds with assets aggregating $71,611,053, an increase of $1,340,447 over the amount reported for 1907. This increase is more or less uniformly distributed among the different groups of cities. For 1908 investment funds were reported for 7 cities for which none were shown in the 1907 report, the total assets of these funds amounting to $865,865. Of those cities reporting such funds for 1907, 2 did not report them for 1908; that for Albany, N. Y., was closed during. 1907, and the assets TABLE 20. of that shown for Chelsea, Mass., were for 1908 reported Investment funds.—Under this designation the Bu as miscellaneous real estate instead of as assets of an reau of the Census reports all interest-bearing secur investment fund. ities and other productive investments of cities, with TABLE 21. the exception of public service enterprises and the Sinking funds.—These are funds which are pledged assets of sinking and trust funds. Although the term for the redemption of bond issues at maturity and are "investment fund" is seldom, if ever, employed by city officials, it seems to describe appropriately the accumulated from year to year; occasionally these properties mentioned. Transactions pertaining to ! funds also pay the interest on the bonds. Periodical 46 STATISTICS OF CITIES. appropriations made by the city, together with in terest on the investments held by the funds, consti tute the principal sources of receipts of such funds. In some cities certain classes of revenues other than taxes are specifically set apart for these funds. The term "sinking fund" is frequently applied to a bond and interest account or fund supported by current appropriations sufficient to meet the year's demands on account of the maturity of bonds and interest coupons. Such accounts or funds, carrying no accumu lations from year to year, may be closed out or may carry forward only small balances at the close of the fiscal year. As the objects of the latter class of funds are similar to those of sinking funds proper, they are here treated as sinking funds whenever so designated "upon the city books. In some states municipalities are required by statute to accumulate in sinking funds assets sufficient for the amortization of bonds at maturity, a separate fund being provided for each bond issue. In other states the maintenance of sinking funds, though not obliga tory, seems to be the common practice, except in those cities in which the bonded loans are confined strictly to serial issues, since 137 of the 158 cities covered by the investigation for 1908 reported such funds. Of the 21 cities without sinking funds, the majority reported no funded debt except serial bonds, which, being redeemed in annual installments from moneys directly appropriated therefor, do not require sinking fund provisions. Of the 137 cities reporting sinking funds, 32 reported cash transfers from these funds to the general city treasury for payment of debt; 36, cash transfers for other purposes; 79, payments to public for redemption of debts; and 49, payment of interest. Among the assets of the sinking funds 91 cities reported city securities, and 46, other securities and investments. For the greater number of cities the sinking funds are prudently and economically administered, either by city officials, who act as ex officio trustees, or by independent boards of commissioners appointed for that purpose. In a small number of cities, however, the cash accumulations in the funds have been diverted to current city expenses, with the result that the so-called assets of the funds are mere accounting entries, and therefore do not constitute true offsets to the bonded debt. Table 21 includes for certain cities of Group I certain statistics of sinking funds of the counties containing those cities. The assets at the close of the fiscal year 1908 thus included were as follows: Pittsburg, Pa., $847,651; Detroit, Mich., 8315,667; Cincinnati, Ohio, $933,193; Milwaukee, Wis., 848,344; and Newark, N. J., $1,112,686. At the close of the fiscal year 1908 the aggregate assets of the sinking funds reported in Table 21 equaled 18,5 per cent of the total indebtedness of the 158 cities covered by this investigation as shown in Table 22 as compared with 19.2 per cent in 1907 and 20 per cent in 1906. The percentage which the value of the sinking fund assets represented of the aggregate amount of funded debt was 21.2 in 190S as compared with 21.8 in 1907 and 22.6 in 1906. The decrease in the ratio of sinking fund assets to the debt, both total and funded, is perhaps due to the fact that in later years a larger percentage of the bonds issued were serial and required no sinking fund accumulation. Since Table 21 is confined to sinking fund transac tions and assets and does not include the general city cash and other assets available at the close of the year for the redemption of special assessment, revenue, or other unfunded loans, the table should be compared with the funded debt statements rather than with those pertaining to the aggregate indebtedness. TABLE 22. Debts classified by authority incurring.—Of the total debt at the close of the fiscal year 1908 of the 158 cities covered by this report, 94.5 per cent was in curred by the city corporation, 2.2 per cent by inde pendent school districts, and 3.3 per cent by other authorities having power to incur local debt inde pendently in a territory which is in most instances included within the city limits, or to which the city contributes all but a small fraction of the revenues. The debts shown in the column headed " other divisions of the government of the city" were incurred by the following divisions of the city government or independent governments: County government, S8,636,316 in Chicago, and the total amount reported for Pittsburg, Pa., Cleveland, Ohio, Buffalo, N. Y., Detroit, Mich., Cincinnati, Ohio, Milwaukee, "Wis., Newark, N. J., and Denver, Colo.; park or park and driveway districts, $12,056,144 in Chicago, 111.,,and the total amount reported for Kansas City, Kans., Peoria, 111., Tacoma, Wash., and Springfield, 111.; sanitary districts, $20,453,871 in Chicago, 111., and the total amount reported for Oakland, Cal.; poor dis trict, the total amount reported for Philadelphia, Pa.; Port of Portland, the total amount reported for Portland, Oreg.; bridge district, $375,000 in Portland, Me.; and water district, $4,039,000 in Portland, Me. Debts classified by provisions made for their pay ment—Classified by the provisions made for their payment, the outstanding city debts are shown sep arately in Table 22, under two principal heads— "funded or fixed debts'' and "current debts." The first class is not subdivided, but the current debts are tabulated under the four subheads "special assess ment loans," "revenue loans," "outstanding war rants," and " all other." (1) Under "funded or fixed debts" are tabulated (a) those debts which have a number of years to DESCRIPTION OF GENERAL TABLES. run and for the amortization of which no assets other than those of sinking funds have as yet been specifically authorized or appropriated; and (6) those on which interest is to be paid in perpetuity. The firsjb class of debts includes bonds, corporation stock, certificates, and other long-term debt obligations receiving various local designations, and the second class includes those special debt obligations which are created when a city converts to general public uses money or other property received at the creation of public trusts and assumes the annual payment of the interest on the amount so converted. The funded or fixed debts of cities are always the amounts of their debt obligations which, by reason of the con ditions under which they are incurred, are liens upon all the taxable property within the city. Special debt obligations to public trust funds, aggregating §842,241, were reported from 16 cities, as follows: Fall River, Mass. $120,161 3,700 Grand Rapids, Mich.. 2,000 23,481 Cambridge, Mass... 25,000 30,200 6,000 Bridgeport, Conn New Bedford, Mass... 143,835 Lawrence, Mass Portland, Me York, Pa Maiden, Mass Bay City, Mich.., Newton, Mass Fitchburg, Mass Taunton, Mass . $84,915 301,721 7,710 300 1,219 3,500 52,674 29,825 (2) In the column headed "special assessment loans'' are shown those obligations which were incur red for the purpose of financing public improvements whose costs are to be paid, wholly or in major part, from the proceeds of special assessments. These obli gations may be long or short term bonds or certifi cates, or outstanding warrants payable at a specified time. (3) The amounts shown in the third column, headed "revenue loans" represent (a) short-term obligations incurred with the distinct pledge or general under standing that they are to be met from future collec tions of specified current revenue, other than special assessments; (6) similar short-term obligations to be met from the issue of bonds already authorized; and (c) overdrafts by the financial officers of the city. These loans and obligations have various designations, as "revenue loans," "revenue bonds," "anticipation tax warrants," and "temporary loans." (4) In the fourth column, headed "outstanding warrants," are included the amounts of warrants, orders, vouchers, and audits due and unpaid at the close of the year, except so-called warrants to be paid from special assessments which are included in the column preceding. Warrants or orders against cash derived from special assessment loans are not them selves special assessment loans, but are tabulated together with other outstanding warrants. Outstanding warrants were reported by more than two-thirds of the 158 cities, including 11 out of 16 51151°—U 47 cities in Group I; 23 out of 30 cities in Group II; 35 out of 47 cities in Group III; and 43 out of 65 cities in Group IV. In some cities warrants are issued only when personally culled for and thus when they may be immediately presented for redemption; in others, the treasurer's books are kept open for some days or weeks after the close of the fiscal year, so as to charge to each year all payments of the costs of that year; in others, the treasurer sets aside cash in "suspense accounts" for the redemption of unpaid warrants, which may be thus treated as "paid" in the appro priation accounts. In several cities the "outstanding warrants" are of two classes: (a) "unclaimed audits," for which orders have not been given by the auditor because not yet called for, and (&) "unpaid vouchers," where the orders have been duly rendered but not yet redeemed. (5) In the column headed "all other" are tabulated debts of several distinct kinds, which include unpaid judgments and all other demand or short-term debt obligations not belonging in any of the three preceding columns, also obligations on mortgage security, and a few others to be described below. Of the total amount of 88,035,630 reported under this head, a single item—$5,387,805 reported for New Orleans, La., as "interest on premium bonds"—represents 67 per cent. These bonds were issued in 1876 on condition that no interest should be paid until maturity, when interest at the rate of 5 per cent from the date of issue would be added to the principal. The principal now outstanding is 83,234,900 ($1,765,100 having matured and been paid) on which the $5,387,805 is accumu lated interest. Besides New Orleans, La., Philadel phia, Pa. is the only city which reported debt obliga tions representing unpaid interest, the amount reported being $14,000. For the following cities the obligations included under the head "all other" consist exclusively of unpaid judgments: Chicago, 111., Milwaukee, Wis., St. Paul, Minn., Scranton, Pa., San Antonio, Tex., Youngstown, Ohio, Lancaster and McKeesport, Pa., Birmingham, Ala., Springfield, 111., Jacksonville, Fla., Joplin, Mo., and Fitchburg, Mass. Obligations of this character were also reported for the following cities: New Orleans, La., $129,707; Denver, Colo., $93,258; Syracuse, N. Y., $13,341; Bridgeport, Conn., $2,700, Des Moines, Iowa, $707; York, Pa., $20,792; Rockford, 111., $3,000; Knoxville, Tenn., S45; and Elmira, N. Y., S100. For the following cities the obligations represented by the amounts reported in this column represent exclusively loans on mortgage security: Louisville, Ky., New Haven, Conn., Atlanta, Ga., Wilmington, Del., Waterbury, Conn., Wilkes-Barre, Pa., Houston, Tex., Altoona, Pa., Sioux City, Iowa, Allentown, Pa., Atlantic City, N. J., and New Britain, Conn. Such loans were also reported by other cities as follows: 48 STATISTICS OF CITIES. Philadelphia, Pa., $10,000; Pittsburg, Pa., $88,040;, increase in the group averages with the size of the Denver, Colo., $6,500; Syracuse, N. Y., S6,000; cities, the larger cities having, as a rule, tliq. higher Bridgeport, Conn., $35,500; and Elmira, N. Y., S6,000. per capita debt. For 13 cities the gross debt per The amount shown under this head for St. Louis, capita was in excess of $100; while for four of them, Mo., represents a deed of trust on lands purchased for New York, Boston, Newton, and Cincinnati, it was park purposes; that for Grand Rapids, Mich., cemetery more than S150. For eight cities the net debt per certificates; and that for Salt Lake City, Utah, water capita was in excess of 8100, the largest being for Newscrip. The other items included in this column are York, with Cincinnati, Boston, and Galveston following debt scrip amounting to $17, for Pittsburg, Pa.; debt in order. At the other extreme in respect to gross on land amounting to $37,500 and a water companj^s. debt per capita are Newcastle, Pa., and Joplin, Mo., claim amounting to $23,487, for Des Moines, Iowa; while. Erie, Pa., and Joplin, Mo., show the lowest net $230 representing "dower" in land taken for streets, debt per capita. Increase in gross debt.—Of the 158 cities, 126 for York, Pa.; and a $5,000 note for land taken for increased and 32 decreased their gross debt during streets, for Knoxville, Tenn, the fiscal year 190S. The increase or decrease in out Actual and net debts.—Of the total amount of debt standing debt, as given in Table 22, is not in every obligations of the 158 cities, 16.2 per cent represented case the difference between the gross debt reported in obligations held in the sinking funds of the cities which incurred them, and 0.7 per cent obligations held in this table and the corresponding total in Table 24 for the public trust funds and other funds with invest 1907, as in computing these changes the addition ments belonging to the same cities; while 83.1 per cent on account of county debt included with that for represented the amount of the obligations held by the Newark, N. J., amounting to 87,274,674, and differ public. This last amount is here spoken of as actual ences in the methods of reporting certain special debt debt of the city, as distinguished from the amount of obligations, as a result of which an item omitted as a city obligations held by city funds, which is here called debt from the accounts for one year is included in those nominal debt. The term "actual debt," as here used, of the other, were excluded from consideration. The difference between the increase or decrease in should be distinguished from the term net debt, which outstanding debt, shown in Table 22, and the excess is employed in referring to gross debt less sinking fund of receipts or payments on account of principal, shown assets. The latter are the "total assets at the close of the year" shown in Table 21, which included, in Table 9, usually represents the premiums secured besides securities of the cities, other investments and discounts allowed on debt obligations sold and and cash amounting to 2.3 per cent of the gross aggre purchased. In Massachusetts cities there is a further gate debt. The net debt of the 158 cities was difference, due to the inclusion in Table 9 of payments $1,718,183,824, or 81.5 per cent of the gross debt. to the state on account of sinking funds for state But this figure must not be taken as indicating the loans for metropolitan sewers, parks, and waterworks, proportion of the public debt for which no provision and abolition of grade crossings. These arc part has been made, since for a considerable and doubtless payments of a principal, the amount of which is not greater part of the debt characterized as "current" shown on the city books, and which is therefore there are other assets available, such as the special omitted from the reported debt of the respective cities. assessments provided for meeting special assessment The following table, which is taken from page 40 of loans and the tax levies pledged for meeting revenue the report of the statistical department of the city of loans, while there is usually cash on hand to an amount Boston for January-March, 1909, sets forth the more than sufficient for meeting all outstanding amount of the indebtedness of Massachusetts cities on account of metropolitan parks, sewers, and waterwarrants. The report for 1907 shows that 18 per cent of the supply systems, as of December 1, 1908. gross debt was nominal, i. e., debt held by city invested TAfeLE XIX.—Metropolitan debt of Massachusetts cities, December 1, funds, while the corresponding percentage for 1908 1908. was 16.9. The ratio of sinking fund assets to gross debt fell in the same time from 19.2 to 18.5 per cent. City 1Pork debt. Sewer debt. Water debt. CITY. Per capita debts.—Preceding and following the col num Total. ber. umn in Table 22 showing the amount of net debt are Total 146,757,022 $7,667,529 98,415,890 $30,674,203 columns showing, respectively, the average gross and 5 Boston net debt per capita of population, calculated on the 36,782,871 ' ! 5,723,060 4,194,926 26,864,885 46 1,883,133 506,497 1,316,636 55 basis of the estimates in Table 1, and subject of course 253,768 253,768 62 Somervilto 1,631.894 2,635,603 305,845 697,864 to all uncertainties attaching to those estimates. The 121 Maiden 1,149,398 185,249 57J 278 392,871 131 1,312,657 144,414 875.140 293,103 comparison of these per capita figures shows great 133 Newton 1,686.896 324,689 1,268,225 93,982 151 Everett 1,053,296 1 164.007 637,024 252,265 irregularities for individual cities, but a progressive i DESCRIPTION OF GENERAL TABLES. TABLE 23. 49 TABLE XX.—Debt reported in Table 2S as issued for miscellaneous purposes: 1908. Funded and special assessment debt, classified by pur pose ofhsue.—Table 23 is an exhibit of those portions of the total city indebtedness above defined as *'funded debt" and "special assessment loans/ 7 classified ac cording to purpose of issue, as stated in the local official records. The debt most satisfactorily classified by purpose of issue is that incurred for the leading public service enterprises—water-supply and lighting systems. So far as other enterprises of this class are concerned the classification is defective, and the debt created for municipal service enterprises is probably not com pletely segregated. In the case of that created for general purposes the division is thoroughly made for very few cities (as is plainly shown by the fact that the amount reported as issued for "combined or un reported purposes" forms 13.5 per cent of the total for this class of debt), while probably the greater part of the debt reported as issued for funding and refunding belongs properly in preceding columns. The terms "local improvement/' "street improve ment/' and "general improvement/' employed in the designations of large bond issues in many cities, have not been employed in Table 23, the endeavor having been to obtain, where possible, a more precise state ment of the character of the improvement for which each debt was originally incurred. Issues of bonds described as "refunding" bonds have in like manner been classified according to the purposes of issue of the debt they replaced, where these purposes could be discovered without too elaborate a search of the earlier records; and the amount given under this head in Table 23, representing 4.5 per cent of the grand total of funded and special assessment debt, shows only what could not be so classified. This amount is $2,752,858 less than that shown in the corresponding column of Table 25 of the report for 1907. The designation "funding" is applied to bonds issued to meet unpaid claims and judgments and out standing warrants, but the column so headed doubtless includes many obligations that would more prop erly be characterized as issued for the purpose of re funding, and as such represent debt originally incurred for purposes indicated in preceding columns. The debt reported as issued for.funding purposes amounts in all to 8.5 per cent of the grand total, or §25,984,424 more than appeared in the corresponding column of Table 25 for 1907. The greater part of this difference is due to difference in classification for the cities of Group I. In the exhibit below (Table X X ) that portion of the debt issued for general purposes which is included in the column headed "miscellaneous purposes" is further classified by purpose. It appears from this table that municipal aid to railways and the con struction of hospitals, asylums, and almshouses are by far the most important purposes not shown sepa rately in Table 23. PURPOSE OF ISSUE. Number of cities reporting. Amount. $90,779,353 Total,. Voting machines Armories and other military purposes *.. Flood protection and repairs Bounty Underground electric system Levee and levee improvement : Refuse disposal, street cleaning, morgues, and quarantine. Health and sanitation Ferries... Canals Harbor improvement River dam and river improvement -. Hospitals and almshouses Prisons and reformatories Aid in distress and beneficences generally Old burial grounds and cemeteries University bonds Aid to fairs and celebrations Bathing facilities Moth destruction Aid to railroads Buildings not for municipal purposes Sundry departmental expenses and minor improvements.. Land, not for municipal purposes, or for purposes not ex plained Monuments Damage settlements and judgments Interest Tax refunding Insurance bonds C2.40S 5 14! 8,340,905 955,000 8' 70,500 3 ! 10,000 95,500 2.042,757 2.993,264 115,000 199,760 701,500 5 371,000 3 23,573,400 4,478,820 45! 104,300 26,000 12; 200,000 3 8,421,000 2 2,881,618 2 51,050 4 10 .34,051,481 2,574,000 3 1,055,482 29 16 1,225,000 459,422 1,564,500 93,500 54.926 7,200 I! ili A more precise classification of debt obligations, according to purpose of issue, by the several cities, is still to be desired. This.is particularly the case with the special assessment debt, of whose total as shown in Table 22, 895,827,012, no less than $81,155,013, or 84.7 per cent, has to be classed as issued for "com bined or unreported purposes.,, It is gratifying that the officials of some important cities are taking an increased interest in the matter, and promise fuller and more definite statements of their various debt obligations in the immediate future, and it is to be hoped that their example may be generally followed. TABLE 24. Funded and special assessment debt, classified by year of maturity.—Table 24 shows the debt obligations for which statistics are given in Table 23, classified according to year of maturity for twenty years next following 1908. For §909,436,502, or 46.9 per cent of the total, the year of maturity was later than 1928; and for §25,410,201, or 1.3 per cent, it was not re ported. Of this latter amount $3,234,900 represented the principal of "premium bonds" in New Orleans, mentioned in the discussion of Table 22, for which the amount to mature each year is determined by lot; while a considerable part consists of serial bonds for which the amounts maturing each year were not distinctly shown. TABLE 25. Funded and special assessment debt and revenue loans, classified by rate of interest—The debt included in Table 25 is that reported in the two tables immediately preceding, together with the outstanding revenue loans; it is the sum of the debt shown in the first three columns under the head "classified according STATISTICS OF CITIES. 50 to provisions made for payment" in Table 22. The larger part of the debt shown in the last two columns under the classification referred to in Table 22 is debt bearing no interest* For $6,740,927 out of $2,068,440,634, or only 0.3 per cent of the total amount reported in Table 25, the rate was not reported. The amounts included under the head "other reported rates," arranged according to rate, are as follows: TABLE XXI.—Amount of loans reported at exceptional rates of interest: 1908. RATE PER CENT. Total No interest 1.75 2 . 2.5. 2.75 2.875 3.1 .' 3.125 3.25 3.3 3.31 3.32 3.35 3.375 3.38 3.41 3.45 3.46 3.53 3.55 3.58 3.60. 3.625 3.6875 3.75 3.8 Amount. ! RATE PER CENT. $76,176,414 3.85 3 87 6,783,606 3.875 1,800,000 3.89 3,995,515 | 3.9 12,395,856 1 4.08 20,000 4.11 60,000 4.125 37,900 4.2 7,187,650 4.23 14,985,210 4.25 8,732,570 4.375 100,000 4.4 50,000 4.45 216,000 4.49 1,088,854 4.G25 120,000 4.74 160,000 4.75 70,000 ! 4.875 50,000, 4.9 20,000 5.25 8,000 5.3 125,000 ! 5.4 175,000 5.5 826,498 5.75. 200,000 7.3 7,428,500 8 250,610 Amount. $225,000 75,000 832,473 25.000 50,750 100,000 249,000 542,960 10.000 100,000 3,677,828 412,2S8 37,000 32,000 1,444 400,000 150,000 284,900 1,2S9 25,000 175,000 4,000 6,000 1,665,468 25,000 11,000 171,245 The debt reported as bearing no interest consisted of bonds or other obligations due but not yet pre sented for redemption. The debt bearing interest at the rate of 1.75 per cent was reported by New York City; of that bearing interest at the rate of 2 per cent $3,992,515 was reported by Washington, D. C , and $3,000 by Albany, N. Y.; and of that bearing interest at the rate of 2.5 per cent $11,918,200 was reported by New York City, $467,077 by Providence, R. I., and $10,579 by Birmingham, Ala. The debt referred to for Providence was incurred to provide current funds to replace moneys deposited in a suspended bank; that for Albany and Birmingham was incurred for parks; and that for New York and Washington, for various purposes. The total interest-bearing debt for which the rates were reported was $2,061,699,707; this is exclusive of $6,740,927 that was reported as bearing no interest. The average rate of interest on this debt was 3.91 per cent as compared with 3.88 per cent for 1907 and 3.85 per cent for 1906. TABLE 26. Character of principal permanent properties of cities.— The adequate discharge of what, in most civilized com munities, have come to bo considered governmental functions requires* the accumulation of many kinds of property of a more or less permanent character. Of such property there are two classes, distinguished as (1) salable property, which may be either productive or unproductive, and (2) unsalable and unproductive property, the second class also having the designation "improvements," while the term " proper ties'' is ap plied distinctively to the first. An "improvement" has a value in use but not in exchange, while a "prop erty" has both species of value. Of the permanent "properties" owned by cities, investments belonging to the assets of "invested funds" are shown in Tables 19 to 21. The value of all other public properties is shown in Table 26, in which for convenience in treat ment they are classified into land, buildings, and equipment of departments, miscellaneous real prop erty, land, buildings, and equipment of municipal service enterprises, and land, buildings, and equip ment of public service enterprises. Most of the prop erties included under the first and third headings are essential to the conduct of municipal affairs and are unproductive; that is, any income that may be derived from them is merely incidental, and forms no factor in bringing about a decision whether to hold the prop erty or not. The miscellaneous real property reported was acquired incidentally to the conduct of governmen tal business and with no definite purpose of procuring an income. The properties of public service enterprises are productive, meaning thereby that they furnish an income approximately equaling, or exceeding, the cost of operating and maintaining them. Valuation of municipal properties.—The importance of carefully and accurately estimating the value of public properties is very imperfectly appreciated by many city officials. In some cities lands and buildings are valued at their original cost, even though they may have been purchased many years ago, while in others the valuation given for the current year may be that placed upon the same buildings several years before. The result is that the valuations of public possessions in one city are often incomparable with those of another. The valuation of properties employed in public service enterprises has received more consideration from city officials than that of any other class of permanent public possessions, yet the need of still more exact and systematic accounting in this respect is very evident, and the local variations in practical methods with regard, for example, to the inclusion of the franchise or privilege value of a public utility supply system with the physical value of plant and equipment, or to allowances for depreciation, are very significant. A closer approach to uniformity of method is needed to make the financial statement of an enterprise in one city clearly intelligible to those in charge of a similar enterprise in another city, so that the experience of each may be available to all. Further, more regard should be given to the importance of a full and careful reckoning of all factors affecting the present value of municipal possessions, without which a complete account of their operating costs can not be had, nor an honest and prudent administration of the public re sources be assured. DESCRIPTION OF GENERAL TABLES. Comparison of increase in values with outlays.—The costs of providing, improving, and extending govern ment properties, by purchase or construction, give rise to payments for outlays, which for 1908 are given in Table 8. Inasmuch as the increase in the value of 51 municipal properties from the beginning to the end of a year should, in theory, correspond approximately to the outlays during the same year—unless the method of valuation has changed—a comparative presentation based on the data for 1908 is of interest. TABLE XXII.—OUTLAYS IN 190S COMPARED WITH INCREASE IN VALUATION OF PROPERTIES DURING 1908. Outlays in exclusive Number 1908 of outlays for of cities. sewers and highways. Grand total 158 Group I Group II Group III Group IV TOTAL VALUE OF MUNICIPAL PROPERTIES. INCREASE IX VALUATION DURING 1908. Total. Excess over outlays. 1908 1907 $159,730,499 $2,738,199,396 52,572,987,673 $165,211,723 $5,481,224 114,867,809 23,852,730 13,852,628 7,157,332 2,026,775,685 337,648,450 223,730,233 150,045,028 1,911,382,339 317,455.667 202,126,223 142,023,444 115,393,346 20,192,783 21,604,010 8,021,584 525,537 13,659,947 7,751,382 864,252 »Decrease. From the above table it appears that the increase in the valuation of all properties from 1907 to 1908 exceeds the outlays reported in Table 8, exclusive of those for sewers and highways, by $5,481,224. There is, however, a much closer correspondence between the increase in valuation and the outlays during the year than was the case for 1907, when a similar exhibit showed that 157 out of 158 cities reported a net ex cess of increase in valuation over outlays amounting to $42,870,536. From an examination of the group totals it will be seen that the figures for 1908 for each group, except Group II, show an increase in valuation greater than the payments for outlays. For Group I the increase in valuation was less than the outlays for the majority of cities; Cleveland, Ohio, for example, shows a large decrease, which is accounted for by a revaluation of the waterworks. This excess of outlays over increase in valuation for most of the cities in this group is offset by an excess on the other side of nearly $9,000,000 shown for Newark, N. J., which is occasioned by the inclusion for the first time in the valuation for this city, for reasons explained elsewhere in this report, of a proportion of the value of the properties owned by the county in which the city is situated. As county figures are included only for cities of Group I, the valuation of properties reported for Newark in 1907, when it was one of the cities of Group II, includes the value of no county properties. For Group II payments for outlays were in excess of the increase in valuation by S3,659,947. Nearly all of this difference is attributable to a difference in the method of reporting the valuation of the watersupply enterprise of Cambridge, Mass., the construc tion costs being reported for 1907, while for 1908 the valuation placed upon the property by the city asses sors, which was nearly $3,000,000 less than the con struction costs, was reported. Partial explanation for the large excess of increase in valuation over outlays for Group III is found in the inclusion in the properties for Oakland, CaL, of tide lands valued at $5,000,000. These lands were not listed among the city's assets for 1907, because the title to them was in litigation. Comparison of values with funded debt and special assessment loans.—The costs of governmental proper ties are met in considerable proportion from loans. The classification of funded debt and special assess ment loans by purpose of issue in Table 23 gives a basis for comparison between outstanding municipal debts and the value of the properties for which they were incurred. Unfortunately, the purposes for which debt was issued are often not stated clearly, so that the ratio between the value of the lands, buildings, and equipment of departments and the debt upon such properties can not be accurately determined. All of the debt on the properties of departments is included under the heading of debt " issued for general pur poses'' or in the columns headed "issued for refund ing" and " issued for funding" in Table 23. Exclud ing the amount of funded debt reported as issued for. "combined or unreported purposes" from the total debt issued for general purposes the remainder, $1,048,037,694, may be divided into two parts. One part, the total debt for sewers and highways plus the special assessment loans for "'combined or unreported purposes" (amounting in 1908 to $500,225,774), may be said to have been issued for public improvements. The other part, amounting to $547,811,920, or 52.3 per cent of the total, may be considered as having been incurred for the properties of departments. But this is not the entire debt upon such properties as a por tion of the funded debt issued for "combined or un reported purposes/' and also a portion of that shown as issued for refunding or for funding purposes also doubtless represents debt incurred for properties of departments. If it be assumed that the same pro portion of the debt issued for unknown purposes as of that issued for known purposes was for the properties of departments, or 52.3 per cent, the total debt issued for the properties of departments was $716,844,044. The total valuation of such properties was $1,713,305,976, 52 STATISTICS OF CITIES. and the ratio of debt to valuation was, therefore, 41.8 per cent. From this reasoning the inference may be safely drawn that somewhat more than one-half of the reported valuation of the properties of departments has already been paid for by the cities from revenues received. For municipal service enterprises the ratio of debt to valuation (40.7 per cent) is slightly lower than it was for 1907 (41.2 per cent). Since some of the debt incurred in the acquisition or construction of these enterprises may have been reported as having been issued for general purposes, or for refunding or funding, the ratio would probably be slightly increased if com plete statistics were available. Considerably more than one-third of the total valuation of municipal service enterprises was reported by New York City, while the same city reported more than one-half of the total debt issued for such enterprises, the ratio of debt to valuation in that city being 63.4 per cent. In two cities, Milwaukee, Wis., and Columbus, Ohio, the debt incurred for municipal service enterprises remains, as in 1907, greater than the valuation of the properties held by the enterprises. The ratio between the debt incurred for water-sup ply systems and the total valuation of such systems is of especial interest. The valuation of water-supply systems reported for 1908 (as shown by Table 26) was $690,184,199. Against these properties Table 23 shows a debt of $312,216,444, or 45.2 per cent of the valua tion, which is an increase over the ratio for 1907, 43.6 per cent. The ratio between the debt of the watersupply system of New York City and the valuation of the system is 60.7 per cent. Over one-fourth, or 26.9 per cent, of the total debt incurred for this class of public service enterprises is shown by the same city. In three cities—San Francisco, Cambridge, and Atlan tic City—the debt incurred for the water-supply sys tems was in excess of their valuation. Properties of departments.—The properties included under the general heading "land, buildings, and equip ment of departments" are grouped in 12 subdivisions, of which one, " refuse disposal plants and properties of health departments," did not appear in the report for 1907. Of the valuation reported for departmental properties, amounting to $1,713,305,976, the greatest part, $799,668,231, or 46.7 per cent, represented the valua tion of parks, gardens, and playgrounds, of which over one-half was reported for New York City. Next in order of value come schools, with a valuation of $445,997,086, general government buildings, with a valuation of $154,603,872, and properties of the fire departments, with a valuation of $74,614,143. Nearly one-fourth, or 23.2 per cent, of the total valuation for schools was reported by New York City. Over one-half of the total valuation, $21,169,353, of the departmental properties reported under the head " all other" is shown by New York City. Classified by I character, over one-half of this total represents the valuation of armories and rifle ranges. Sixteen cities reported armories as follows: New York, Philadelphia, Boston, Baltimore, Cleveland, Cincinnati, Minneapolis, St. Paul, Richmond, Duluth, Elizabeth, Portland, Me., Augusta, Newton, Everett, and Taunton. The de crease from 1907 to 1908 in the number of cities in Massachusetts reporting armories is due to the sale of armories to the commonwealth. (Acts 1907, ch. 526; 1908, ch. 373.) The valuation of armories reported for Boston, $93,000, is lower than that given for 1907, partly on account of the sale above mentioned; and partly because of an overvaluation for that year. Rifle ranges are shown for nine cities in Massachusetts. Electrical department properties and combined po lice and fire-alarm systems rank next to armories and rifle ranges among the departmental properties in cluded under the head "all other," with a total value of $2,184,032, reported by 22 cities—Pittsburg and Washington together contributing over one-half of the total. Nearly as great is the value of municipal baths, $2,146,785, which were reported by 36 cities, an in crease of four cities over 1907. The greatest valuation for this class of properties was reported by Chicago ($408,408) and Boston (8394,900). The remaining items included under this head were as follows: Other public buildings, $1,252,134; election booths and vot ing machines, $683,320; potter's fields and unproduc tive cemeteries, $663,870; street lights, $476,081; city engineers' equipment, $319,435; morgues, $115,838; public comfort stations, $61,322; pounds, $15,103; and miscellaneous, $528,472. Under the latter head are included the values reported for various inspection department properties, law libraries, gymnasiums, fair grounds and outing camps, dispensary pumps and wells, harbor master's department, harbor dredging j properties, life boats, forestry department properties, | drinking fountains, clocks and bells, a city store, an s ambulance house, moth department properties, and a greenhouse. Real property held as investment.—The column bear ing this head is intended to show the value of all real property of the city from which an income is received j or expected and which does not form a part of any invested fund or belong to any enterprise or govern mental department. In many cases such property consists of land held temporarily for a profitable sale. One source of such property is a governmental grant or private bequest, the property coming to the city with out such conditions as create a trust, and not being assigned to the park, school, or other departments. Properties of municipal service enterprises.—Of the total valuation reported for properties of municipal service enterprises, $13,413,887, the greatest amount, $8,271,820, represents the value of electric light sys i tems, followed by high-pressure water systems and | service pipes, asphalt repair and paving plants, water- DESCRIPTION OF GENERAL TABLES. 53 works repair shops, printing department, city shops, Under the head "all other" under public service and quarry and stone crusher. Electric light systems enterprise properties are included the following items: were reported by IS cities, with Chicago reporting over Toll bridges $73,042,815 one-half of the total value for this class of properties, New York 72,765,607 while in New York, Pittsburg, and Columbus, Ohio, La CroGse 185,208 the valuation given was between $600,000 and Covington 46,000 $700,000, and Nashville, Tenn., reported a valuation of Newport 46,000 $400,000. The other municipalities operating electric 69,715,770 light systems as municipal service enterprises were Mil Rapid transit subways New York 54,515,770 waukee, Newark, St. Joseph, Grand Rapids,FortWayne, Lincoln, Topeka, Little Rock, Wheeling, Springfield, Boston 15,200,000 111., Galveston, Kalamazoo, and Fort Worth. Canal ' 2,100,797 The high-pressure water system in New York City Augusta 2,100,797 was valued at $4,855,371, while service pipes in Bal Subways for pipes and wires ■.... 1,811,873 timore were valued at $11,651. Eight cities, New York, Pittsburg, Cincinnati, New Baltimore 1,615,816 Auburn 58,639 Orleans, Indianapolis, Columbus, Omaha, and Topeka, Newcastle 58,000 reported asphalt repair and paving plants valued at New Britain 35,273 $175,374. The values of the properties held by the Erie 25,650 other municipal service enterprises reported were as Utica 18,495 follows: Waterworks repair shop, in Chicago, $124,994; Public halls 1,136,051 printing department, in Boston, $36,590; city shops, in Denver, $16,S00; and quarry and stone crusher, in St. Paul 425,000 Canton 200,000 Auburn, $6,000. Saginaw 189,647 In some cities the importance of special and careful Buffalo 128,625 valuation of property of this kind is evidently over Rochester 72,129 looked. The usefulness of the census investigation Peoria 70,650 Chattanooga 30,000 into city enterprises depends—no less for this class of Richmond 20,000 enterprises than for public service enterprises—on frequent and exact valuation of the city property Ferries 699,065 employed, for it is only by strict accounting for the Boston 606; 400 interest on the cost of such property and for its depre Portland, Oreg 92,665 ciation in use that the economic character of these enterprises can be judged. Irrigation works * 448,050 Properties of public service enterprises,—From 1907 Denver 275,000 to 1908 the properties held by public service enterprises Salt Lake City 172,992 increased in value from $918,852,315 to $989,927,123, San Antonio 58 or 7.7 per cent. This increase, however, is consider Dredges—Portland, Oreg . 362,000 351,081 ably less than that from 1906 to 1907, which amounted Public belt railroad—New Orleans 27,000 to 10.3 per cent. Of the total value of this class of Tobacco storage warehouse—Richmond 21,000 properties, 69.7 per cent represented the value of Asphalt plant—Seattle Powder magazine—Charleston. 8,500 water-supply systems, 15.1 per cent that of "all The total value of public halls shows a decrease from other" enterprises, and 10.1 per cent that of docks, wharves, and landings. Over 35 per cent of the total 1907 on account of various omissions from the public value of public service enterprises was reported from service enterprise columns. The auditoriums and halls at Denver, Toledo, and Charleston, classified in New York City. Under the heading " electric light and power sys 1907 as public service enterprises, have been included tems and gas-supply systems," for which a total in 1908 among the properties of departments; while value of $14,511,497 is reported, is included the value no report was made in 1908 for a public service enter of 10 electric light systems, reported by Chicago, prise in Atlanta, valued in 1907 at S75,000 In Rich Cleveland, Detroit, Seattle, Tacoma, Holyoke, Bay mond, however, a public hall, valued at 820,000, is for City, Jacksonville, Joplin, and Taunton, and four gas- 1908 reported for the first time. supply systems, reported by Richmond, Duluth, Hol TABLE 27. yoke, and Wheeling. In Holyoke, which reports both Value of public improvements.—Public improve systems, the plant and equipment for gas lighting was valued at $576,404 and that for electric lighting at ments, as distinguished from public properties, have a value in use but not in exchange whereas public $690,583. 54 STATISTICS OF CITIES. properties have both species of value. The value of a l of Atlantic City, N. J., is owned by a private corpora public improvement is the estimated cost of replacing tion, and hence its value is not reported here. The valuations of highway improvements are incom it in as good condition as at present, which is the same as the actual cost of equipment and construction after plete and very inaccurate, yet it is gratifying to note making allowance for (1) changes that may have that for several cities they are more satisfactory than occurred in the price of materials and of labor, and (2) similarfiguresfor 1907. The valuation of street pave depreciation. In theory such values may be ascer ments and bridges has received more careful considera tained within a reasonable degree of accuracy, but in tion from city officials than that of other highway im practice the officials of many cities have not as yet provements, and for many cities the values of these directed their attention to estimating them. The items are all that were reported under this heading. valuation of improvements in the new cities of the There are, however, other valuations that arc entitled West is a comparatively easy problem, and that fact to be listed in a complete inventory of highway im undoubtedly accounts for much more complete fig provements. Nearly every city has in years past made ures for those cities than for the older cities in the large outlays for the purchase of land for street pur Eastern states. The Bureau of the Census fully appre poses and for grading, etc., and such outlays represent ciates the difficulties of securing information on this wealth of the city invested in such improvements. It subject, but more care on the part of city engineers is true that a large part of the payments for land may reflect a shortsighted policy on the part of a city in to furnish estimates would be highly appreciated. not laying out streets in suburban districts before the This table is presented in a somewhat more sum land has been built upon or become valuable for build marized form than the corresponding table in the ing purposes, and hence represent outlays which should report for 1907, and on account of the incompleteness of the data at hand no totals are shown. Nearly all have been avoided, but a comparison of statistics on public improvements fall naturally under the broad outlays for such purposes in different cities would in interesting. Many cities have also made large headings of "sewer systems" and "highways," and itself be T these are the only headings shown in the table. A outlaj s for grading, but so far as reported, Seattle, few cities, however, reported a valuation, of a small I Tacoma, and Spokane, Wash., are the only cities that amount in the aggregate, for such improvements as have inventoried such improvements. The larger part of the value reported in the column levees, unproductive docks and wharves, retaining walls, etc., which can not logically be classed under headed "street pavements, gutters, curbing, and side either of the above headings, yet which are, for con walks" represent the value of pavements only. The venience in tabulation, included with other items in value of curbs and gutters is included with that of the last column of the table, headed "other high pavements for many cities, and for only a few was it way improvements." The amounts so included under reported separately. Only about a third of the cities the head of "highways" are shown in footnotes reported any value for sidewalks, and some of these to the table. The valuations of street gutters, curb reported only the value of sidewalks adjoining land ing, and sidewalks, which were shown separately for owned by the city. Many cities, of course, have no municipally owned sidewalks, the sidewalks in such 1907, are included with those of street pavements. From an inspection of the table it is apparent that cities being paid for and owned by the abutting prop there is little comparability between thefiguresof the erty owner. different cities reporting, except in the case of sewer The column in Table 27 headed "other highway systems. The mileage and present cost of construc improvements" included a few items not logically be tion of each type of sewer is known by every well in longing under the head of "highways," mention of formed city engineer, and there would seem to be little which fact has been made in a preceding paragraph. reason.why the estimated values shown should not I Among other improvements the value of which is incorrespond closely with the actual values. In report , eluded in this column, are some items reported under ing values of sewers some engineers ,havc reported I the head of "other highway improvements" on the construction costs and have allowed little or nothing census schedules, the specific character of which was for depreciation. This is especially the case in cities not reported, and also the following: For Seattle, which have had a modern sewer system for only a few Tacoma, and Spokane, Wash., certain amounts for years. For such cities the estimated value is perhaps grading; for Pittsburg, Pa., Cincinnati, Ohio, and greater than the actual value, but the difference is not Newark, N. J., valuations of county roads (in some great enough seriously to affect the comparability instances these amounts include. payments for the of the figures. Chicago, 111., reported a greater valua J purchase of turnpike roads from private corporations); tion for its sewer system than any other city, but in J and for Atlantic City, N. J., the valuation of the board cluded in the figur.es is the valuation of a drainage walk. canal, amounting to §31,937,836. The sewer system DESCRIPTION OF GENERAL TABLES, TABLE 28. Assessed valuation.—The valuations given in Table 28 are those of property which is subject to taxation for purposes of municipal government; in certain states—notably in Pennsylvania and New York— these differ somewhat from the valuations on which taxes for state and county purposes are levied. This results largely from the fact that certain classes of property, notably that of corporations, are in .some states reserved for state taxation only, so that in cities in these states the valuation of such property is wholly omitted from the report. In some instances the assessed valuation of an independent division of the government of a city, such as a school or park district, differs from that of the city corporation. These differences may be due to (1) differences in the areas of the city corporation and the independent division, for example, the school districts of most Ohio cities, the sanitary district of Chicago, and the bridge district of Portland, Me., include territory out side the city limits, while some school districts include only a portion of the territory within the city; (2) a different basis of assessment, as in Dubuque, Iowa, where the city makes its own assessments of property while the school district uses a totally different assess ment for the same property, which is made by the county; and (3) differences in the classes of property subject to taxation, as in St. Louis, where the school district taxes certain corporation franchises which are not subject to city taxation. In those cases where the area of an independent division exceeds that of the city corporation, it has been found difficult to prepare a report which would show accurately the data to be considered as pertaining to the city in distinction from those pertaining to the portion of the district outside the city. Under these circumstances, the Bureau of the Census has laid down the rule that in making up the report for the government of a city as a whole the aggregate figures for the various independ ent divisions should be included, unless the assessed valuation of the independent division exceeds that of the city corporation, when computed on a common basis, by 10 per cent or more. In the latter case the same percentage of the aggregate figures for the inde pendent division is to be included as the city valua tion forms of the valuation of the independent divi sion. Under this rule the total valuation and levies of all school districts have been used with the excep tion of those in Joliet, 111., and Pueblo, Colo. In certain of the cities of Group I the county taxes levied Within the city are included in Table 28 for reasons stated in the text for Table 2. The table gives separately the valuations subject to general property taxes and those subject to special property taxes for the city corporation and for each independent division. The definitions of general 55 property taxes and special property taxes are given in the introductory text on page 18. The classification of property belonging to rail roads, telegraph companies, and a number of similar corporations, varies in the different states; in some states such properties are classified as real, in some as personal, and in others as both real and personal. The reported valuation of the cities follows the classi fication of the states in which they are located. In the cities of New York the real estate valuation, there fore, includes the valuations of telegraph lines, wires, poles, and appurtenances, and all surface, under ground, or elevated railroads; while for Ohio cities the personal property valuations include the valua tions of the roadbed, water and wood stations, and such other realty as is necessary for the daily operation of railroads. A detailed report on the methods of classification and the valuations of such properties would be of interest. Reported' basis of assessment in practice.—The reported basis of assessment in practice is an esti mate, furnished by city officials, of the percentage which the assessed valuation of property forms of its true value. The figures for both real and personal property are subject to possible error, but the former are the more trustworthy. Yet even in the case of real property, only a critical investigation, involving a comparison between the assessed valuations of lands sold and the considerations received at such sales, will afford data for a true statement of the basis of assessment in practice. For real property, the percentages in the table are all undoubtedly reckoned on the same basis. For per sonal property, however, there are probably two differ ent bases, the ratio being in one case that of the assessed valuation of the personal property included in the tax list to the true value of the same property, while in the other case it is that of the assessed valua tion of the personal property reported to the assessor for taxation to the true value of all personal property; one includes only property that is taxed, while the other takes into consideration also that which escapes taxation. There is greater uniformity in the reports for this class of property than formerly, but undoubt edly in a few instances the ratio of the assessed valua tion of personal property taxed to the true value of all taxable personal property is given. Rates of levy.—The rates of levy for general property taxes per SI,000 of assessed valuation and per SI,000 of reported true value are given in detail for the several taxing bodies. In some instances the rates shown in the table are average rates, and for this reason the specific rates of levy for divisions of the government in which property is taxed at two or more rates are given below in the accompanying text table. The rates based on the reported true value are subject to STATISTICS OF CITIES. 56 all the possible errors of the estimates given in the of the data relating to taxes and the difficulty of secur column headed "reported basis of assessment in ing accuracy in all details. Special methods of assessment and taxation.—The practice." assessed valuation of property subject to general Tax levies*—Under the head of "general property property taxes in divisions of the city government taxes" are included all general property taxes levied for all divisions of tKe municipal governments. In having two or more rates of levy, together with the certain cases the result obtained by applying the rate specific levies in the different districts of the cities, to the assessed valuation differs from the amount of are given in Table XXIII. Table XXIV similarly levy reported, the variation being due to some one or ! shows the assessed valuation subject to special prop more of the many factors affecting the tax lists, such j erty taxes and the specific levies for cities levying as the addition of supplementary tax lists, changes in \ such taxes at two or more rates. These tables thus valuation, and the abatement of taxes. These varia- • show for each city the assessed valuations subject to tions are all trifling, however, and are referred to only j different rates of taxation, together with the local rates for the purpose of calling attention to the complexity I and the amount of taxes levied. TABLE XXIII.—ASSESSED VALUATIONS OF PROPERTY SUBJECT TO GENERAL PROPERTY TAXES IX DIVISIONS OF THE CITY GOVERNMENT HAVING TWO OR MORE RATES OF LEVY, WITH RATES AND LEVIES FOR EACH TAXING DISTRICT, LEVY, OR CLASS OF PROPERTY: 1908. [NOTE.—Under the head "city corporation proper" in Table XXIII are shown the assessed valuation for the city as a whole, together with the rates and amount of tax levied thereon for general city purposes, as distinguished from the valuation and levies of taxing districts including only a part of the city.] City num ber. CITY, DIVISION OF GOVERNMENT, AND TAXING DISTRICT, LEVY, OR CLASS OF PROPERTY. valuation. Rate per' $1,000 of i I valuation.! Levies. City num ber. . Rate per CITY, DIVISION OF GOVERNMENT, AND TAXING DISTRICT, LEVY, OR CLASS OF PROPERTY. Levies. New York, N. Y.: Cleveland, Ohio: City corporation— City corporation. City corporation proper.... $7,158,190,400 City corporation proper $15.51 $111,019,458 $13.40 $248,993,100 County of New York. 5,365,115,461 Sewer districts 0.63 3,387,079 2.42 212,348,140 County of Kings 1.19 1,691,701 1,418,312,907 13 Milwaukee, Wis.: County of Queens 1.09 City corporation335,081 306,367,810 County of Richmond 1.60 City corporation proper.... (■8,394,222 109,577 19.31 223,040,800 Chicago, 111.: Sewer districtsLincoln Park districtEast 0.46 04,899,505 North town' 331,435 9.00 36,812,940 West 0.91 107,083,965 Lakeview town 28,828,717 363,430 12.60 South : , 1.05 51,057,240 Philadelphia, Pa.: Bay view , 0.56 * 5,757,230 City corporationMinneapolis, Minn.: City property 1,225,014,858 City corporation18,375,223 15.00 Suburban property 67,818,365 City corporation proper 678,184 10.00 175,912,380 19.61 Farm property 183,441 24,458,830 Ward 7.50 175,912,389 »1.66 Poor districts21 St. Paul, Minn.: City property 74,415,578 0.50 37,208 City corporationSuburban property 48,182,215 0.33 16,061 City corporation proper.... 19.51 105,985,805 Farm property. 0.25 15,593,065 3,898 Interest districts 1,2,3,4,5, St. Louis, Mo.: 2.06 6 8 School district2.46 Interest "districts 7,'i,'Io/.'.] Current levy 6.00 524,317,900 23 Rochester, N. Y.: 3,145,812 Omissions of previous year. 15,780 5.50 87 City corporationBaltimore, Md.: 149,357,120 18.90 City corporation proper City corporationReal estate purchased with Old city 419,758,408 20.00 8,395,168 405,115 7.10 i pension money , Annexed territory 6.00 13,584,774 81,509 148,771,270 0.01 Railroad sinking fund levy. Pittsburg, Pa.: 0.90 148,771,270 Town audit levy ' City corporation24 Kansas City, Mo.: City corporation proper— * City corporationCity property 454,298,943 9.50 4,315,840 142,147,315 12.50 City corporation proper. Suburban property 242,083,761 6.33 1,533,197 3.00 52,870,410 Park Farm property 4.75 7,888,619 37,471 26 Denver, Colo.: Former city of Pittsburg— School districtWards 1 to 37 (special)— 122,356.680 7.50 \ General levy City property 374,957,423 5.05 1,893,535 3.00 ! 12,736,130 District No. 2 (special)..1 Suburban property. 204,517,259 a 37 688,541 4.90 i 1,948,005 District No. 7 (special).. Farm property.. 2.52 7,021,719 17,730 3.00 j 8,639,930 District No. 17 (special). Ward 38 (special)— 4.00 1,784,010 District No. 2 (special).. City property 2,110 6.05 13 28 Los Angeles, Cal.: Suburban property. 1,947,853 4.04 7,869 City corporationWard 39 (special)— . 12.50 225,158,528 Old city City property 1,390 8.25 11 12.10 32,821,598 Annexation of 1896 Suburban property. 1,037,001 5.50 9,004 12.00 3,402,454 Annexation of 1899 Ward 40 (special)— 11.50 3,807,450 Annexation of 1906 City property 1,110 5.75 30 Seattle, Wash.: Suburban property. 1,005,779 3.84 City corporationWard 41 (specialOld c i t y City property 5,840 7.25 42 Property taxed at first Suburban property. 608,357 4.84 2,944 137,795,682 14.80 rate Farm property 106,825 388 Property taxed at sec Ward 42 (special)— 20,350,320 14.30 ond rate City property 2,000 11.75 24 Columbia and South Suburban property. 493,650 7.84 3,870 1,230,882 12.75 Park Ward 43 (special)— Ravenna,SouthSeattle, City property 2,320 15.25 35 6,322,464 13.25 and Southeast Seattle Suburban property. 10.16 3,876,057 39,381 7,536,273 12.71 West Seattle Former city of Allegheny 14.05 4,901,007 Ballard (special)— 33 New Haven, Conn.: City property 79,326,750 5.33 423,108 City corporationSuburban property 24,331,575 a 56 86,620 Wards 1 to 12— Farm property. 760,075 2.66 2,022 Property taxed at first School districts112,793,885 rate 14.38 Former city of Pittsburg— Property taxed at sec 45 subschool districts... 592,307,316 U.50 300,847 ond rate 8.78 Former city of AlleghenyWards 13 to 15— Central school district... 104,418,400 4.00 411,335 Property taxed at first 15 subschool districts... 104,418,400 *2.72 284,471 4,394,969 7.78 rate. i Average rate. * Now part of south sewer district. Taxed separately for old debt. Not reported separately 8 $3,336,508 514.661 4,307,593 29,715 100,675 49,563 3,225 3,449,642 292,194 2,067,783 * 307,900 2,823,125 2,875 1,981 135,117 1,776.830 158,610 917,675 38,208 8,571 25,920 7,136 2,814,292 396,948 40,824 43,704 2,039,376 291,009 15,623 84,311 95,786 68,810 1,622,315 2,642 34,200 DESCRIPTION OF GENERAL TABLES. 57 TABLE XXIII.—ASSESSED VALUATIONS OF PROPERTY SUBJECT TO GENERAL PROPERTY TAXES IN DIVISIONS OF THE CITY GOVERNMENT HAVING TWO OR MORE RATES OF LEVY, WITH RATES AND LEVIES FOR EACH TAXING DISTRICT, LEVY, OR CLASS OF PROPERTY: 1908—Continued. City num ber. 43 45 5i; 53 54 59 65 67 68 CITY, DIVISION OF GOVERNMENT, ! AND TAXING DISTRICT, LEVY, OR | CLASS OF PROPERTY. New Haven, Conn.—Continued. City corporation—Continued. Wards 13 to 15—Continued. Property taxed at sec ond rate Westville school districtWards 1 to 12 Ward 13 Scran ton, Pa.: City corporationCity property Suburban property Farm property Nashville, Tenn.: City corporationOld city Annexed territory Hartford, Conn.: City corporationCity property Farm property Albany, N. Y.: City corporationCity corporation properProperty taxed at first rate Property taxed at sec ond rate Bridgeport, Conn.: City eorporat ionCity property ; Farm property ; Wilmington, Del.: J City corporationProperty taxed at full rate.. Property taxed at half rate.; Des Moines, Iowa: City corporation— Citv corporation proper Old city 1 1 Water district Light district Park district Road district Omissions of other years—j Troy.N.Y.: . I City corporation— ■ City corporation proper. Old Troy Sycaway. North Greenbush and St. Marys Real estate purchased with pension money Oakland, Cat.: City corporationReal estate and secured per sonal propertyOld city Annexation of 1891 Annexation of 1897 Unsecured personal prop ertyOld city Annexation of 1891 Annexation of 1897 School districtProperty taxed atfirstrate.. Property taxed at second rate Norfolk, Va.: City eorporat i o n Old city Park Place Schenectady, N. Y.: City corporationInside lamp district Outside lamp district , Property subject tofiretax.1 Hoboken, N. J.: Old city (real and personal property). Weehawken addition (personal property) Weehawken addition (real property) valuation. Rate per $1,000 of , valuation.! Levies. $2,406,685 $2.38 •$5,977 300,847 2,479,078 5.00 7.00 1,504 17,354 56,040,895 9,534,230 6,474,035 5.55 3.70 2.78 311,027 35,277 17,965 60,426,296 9,033,097 15.00 11.00 ' 906,394 98,364 71,179,141 628,071 17.78 6.00 : 1,202,221 3,768 79,820,000 15.20 1,213,265 194,995 | 12.80 2,496 75,727,647 j 3,483,675 15.51 6.70 1,174,607 23,340 47,002,086 2,657,320 15.00 7.50 705,031 19,930 19,386,645 13,859,460 17,217,193 17,430,615 19,386,645 722,902 24.40 1.50 3.00 4.50 3.00 5.00 455,395 20,789 51,652 78,438 56,827 3,615 4,532 56,773,858 48,573,101 202,150 14.56 4.44 3.31 826,498 215,612 669 639,325 1.97 1,262 112,609 4.20 473 0) 80,430,100 5,115,200 12,122,250 12.00 11.90 11.60 ! 961,161 60,871 140,618 5,649,525 35,050 301,275 12.50 i 12.40 ! 12.10] 70,619 435 3,645 90,642,450 0.70 ' 63,450 7,136,382 40,314,440 2,268,780 45,157,402 21,000 40,747,156 48,696,400 11,240 16.50 i 17.00 ! 17.53 16.42 2.50 791,387 345 101,923 8.89 ! 432,911 8.19 i 93,824 CITY, DIVISION OF GOVERNMENT, AND TAXING DISTRICT, LEVY, OR CLASS OF PROPERTY. 73 San Antonio, Tex.: City corporationCity corporation proper.... Improvement districts Nos. Improvement district No. 3.1! Improvement district No. 4. Improvement district No. 5. Improvement districts Nos. Improvement district No. 8. Improvement district No. 9. Improvement district No. 10 Improvement district No. 75 Waterbury, Conn.: City corporation— City annexation.., Scliool annexation 80 Tacoraa, Wash.: City corporationDistrict No. 1 ¥x T _. District No. 3 95 Spokane, Wash.: City corporationAnnexed territory 103 Sioux City, Iowa: City corporationCity corporation proper Lighting district Water district 104 Johnstown, Pa.: School districtAnnexed territory 116 Davenport, Iowa: City corporationCity property 127 Superior, Wis.: CityCity corporationcorporation proper— ! Sewer districts Nos. 1,2,4,5. | Sewer districts Nos. 3 and 6. 129 Jacksonville, Fla.: City corporationCity corporation proper Fire district 139 Elmira, N. Y.: City corporation— Citv corporation proper Real estate purchased with Town audit levy 140 New Britain, Conn.: City corporationCity property Farm property 147 Auburn, N. Y.: City corporationCity corporation proper Real estate purchased with pension money Town audit levy 154 Pueblo, Colo.: City corporation— i City corporation proper Former city of Pueblo (speFormer city of South Pueblo (special) Park districts Nos. 1 and 2. Park district No. 3 155 Newport, Ky.: City corporationCity corporation proper 8,060 906,700 11,455,900 665,188 City number. i Not reported. Sewer district D Assessed valuation. Rate per < 51,000 of Levies. valuation., i ! 162,740,785 110.60 $665,052 3,844,190 2,218,865 5,904,800 069,275 1.00 1.20 0.20 0.80 3,844 2,663 1,181 535 2,915,565 1 4,220.400 2,642,045 | 2.50 1.30 1.60 1 7,289 5,487 4,227 1,998,120 1.70] 3,397 10,824,110 0.80 8,659 48,131,658 5,829,134 3,829,339 14.23 4.43 12,13 684,913 25,823 46,450 46,394,849 6,289,844 ! 1,512,094 12,00 11.25 8.13 556,715 70,749 12,293 59,000,923 3,180,017 10.00 8.67 590,001 27,500 8,532,684 7,899,000 8,240,000 33.70 3.00 4.00 287,551 23,697 32,960 17,344,622 206,160 10.00 2.90 173,446 598 22,478,140 166,485 22,347,140 16.50 5.00 1.50 371,295 832 33,523 18,147,103 10,999,910 1,932,470 25.37 1.00 2.00 462,207 11,000 3,865 24,296,800 23,876,837 13.00 4.10 315,862 97,895 19,448,546 18.86 366,799 172,891 19,497,270 7.40 1.55 1,279 30,348 26,287,437 415,177 16.26 10.01 427,559 4,158 17,382,166 23.99 416,974 138,435 17,382,166 14.84 0.41 2,053 7,142 16,134,603 18.00 290,423 8,727,483 0.50 4,364 4,065,051 12,731,859 853,339 0.90 1.50 0.40 3,659 19,097 341 15.00 3.60 1.80 3.20 2.60 ! 6.20 • 208,284 4,687 5,821 7,988 7,074 1,903 13,885,583 1,302,000 3,233,740 2,496,095 1 2,720,600 !1 306.900 STATISTICS OF CITIES. 58 TABLE XXIV.—Assessed valuations of property subject to special property taxes in cities having two or more rates of levy, with rates and amounts of levies for each class of property: 1908.l City num ber. CITY, DIVISION OF GOVERNMENT, AND CLASS OF PROPERTY. St. Louis, Mo.: City corporationMerchants' and manufac turers' property 6 Baltimore, Md.: Securities 56 New Bedford, Mass.: Bank stock Ships in foreign trade 65 Norfolk, Va.: Bank stock Intangible personal propertyOld city Park Place 68 Hoboken, N. J.: Second-class railroad propertyOld city Assessed valuation. Rate per $1,000 of valua tion. Levies. 4 $189,000 SI. 00 $189 75,506,800 2.00 151,014 146,688,857 80,000,000 3.00 1,875 440,067 150,000 1,422,310 5,400 19.00 3.33 J 27,024 18 5,168,327 8.00 41,347 3,812,470 64,040 8.00 17.00 30,500 1,089 3,576,156 794,048 8.89 8.19 31,792 6,503 > Exclusive of statistics as to assessed valuation of mortgages and bank stock, and the amount of levies on these classes of property in New York cities, shown in Table XXV. Table XXV shows the special property taxes levied in New York cities on bank stock and on mortgages re corded in 1908. The tax on bank stock is levied at the rate of 1 per cent; that on mortgages is levied at the rate of one-half of 1 per cent, and is collected by the county, which, after deducting the cost of collection, distributes the proceeds—one-half to the state and the other half to the taxing district in which the mortgaged property is situated. The bank tax levy for Troy in cludes $377 distributed to the Lansingburg school dis trict. The assessed valuation of these classes of prop erty and the amount of levies are as follows: TABLE XXV.—Assessed valuation of bank stock and mortgages in New York cities^ with amount of taxes levied: 1908. ASSESSED VALUATION. City num ber. 23 35 47 59 66 67 70 106 139 147 Bank stock. New York.... Buffalo , Rochester Syracuse Albany Troy Yonkers Schenectady.. Utica Binghamton. Ehnira Auburn Mortgages. Bank stock. Mort gages. $309,140,660 $526,319,310 $3,091,407 11,315,798 10,710,380 13,553,515 » 107,104 33,884 5,158,752 9,235,096 51,588 23,090 3,792,644 2,1,82,292 37,926 5,206 6,562,257 3,178,002 65,623 7,945 2,747,413 1,708,284 27,474 4,271 239,351 5,571,136 2,393 13,928 550,048 1,557,800 5,500 3,895 5,353,689 3,794,692 53,537 9,487 1,190,731 1,161,368 11,907 2,904 778,482 1,924,780 7,785 4,812 642,962 917,188 6,430 2,293 » Of this amount, 58,540 is county levy. TABLE 29. Paymentsandreceiptsformeeting governmental costs.— In the preceding tables of this report dealing with pay ments and receipts, a classified presentation has been made of the total payments and receipts of govern ments, the only exceptions to this rule being that cer tain transfers between accounts and divisions of the city government and certain accounting transactions have been excluded. It is apparent, however, that there may be, and usually are, some payments by a city government to the public which are made in error and which are refunded; likewise there are often receipts by a city government which may or may not be in error and which are refunded. Such refunded payments and receipts must be excluded before the receipts and payments of one city will be strictly com parable with those of another. It might seem that these payments should be excluded from the detailed payments and receipts as shown in Tables 4 to 15, but as a matter of practical accounting it is impossible to do so, partly because such exclusion would entail a great amount of work for the accomplishment of a small result, and partly because the amount paid or received in refunds may not be paid or received in the samefiscalyear as the original receipt or payment cor rected by the refund. There are also other payments and receipts by governments mentioned in the text below which must be eliminated before the payments and receipts of one city can be compared on a net basis with those of another. In Table 29 the refunded payments spoken of above and all other payments and receipts which do not enter into the costs of government have been excluded. The object of the table is to present for each city a sum mary of those transactions which affect its financial condition—all counterbalancing, investment, trust, and nominal payments and receipts having been elim inated (see text to Table 3). In other words, the transactions of the different cities are placed upon a net basis, and as thus presented arc referred to as transactions for meeting governmental coste. As defined on page 19, payments for meeting govern mental costs are the net amounts of money which cities pay or expend for meeting those costs which are essen tial to the conduct of their business, and are subdivided into expenses, interest, outlays, and payments on ac count of debt, while receipts for meeting governmental costs are the net amounts received from the public for the purposes of government, after making deductions for receipts in error and other duplications. The several classes of payments and receipts shown in Table 29 are fully defined on pages 19 and 20, and may be here briefly described as follows: Expenses are the accrued costs, paid or payable, incurred in the maintenance and operation of the gov ernment and business undertakings of cities. Interest is the accrued cost, paid or payable, incurred by cities in the use of credit capital. Outlays are the accrued costs, paid or payable, of lands and other properties and improvements, more or less permanent in character, which are used by municipalities in the exercise of their governmental functions or in connection with their business under takings. The payments or receipts on account of debt given in Table 29 are the excess of payments to, over receipts DESCRIPTION OF GENERAL TABLES. from, the public on account of debt—or vice versa— and measure the net decrease or increase in city obli gations held by the public. The revenues of municipalities are the amounts of money or money's worth provided or obtained by them for meeting their costs of government, and are derived from (1) the exercise of the governmental powers of taxation and police control; (2) donations and grants for governmental uses; (3) the performance of services or the furnishing of materials for compensa tion; and (4) the operation or management of the pro ductive enterprises, investments, and properties of the government. The several classes of expenses and revenues are defined in the introduction to this report and also in the text descriptive of the tables giving the details of payments for expenses and receipts from revenues. As the per capita payments and receipts for meeting governmental costs are given in Table 30, and the per cent distribution in Table 31, reference should be made to the text discussion of these tables for an analysis of the figures on these bases. In the construction of this table the figures for the payments for expenses and interest have been obtained by deducting from the total payments reported in Tables 4 to 7, which show the gross payments for expenses and interest, the amount of payments re funded, and of service transfers between the depart ments of the government. In computing the payments for "outlays" deductions have been made not only for the duplications due to erroneous payments later cor rected by refund receipts and to interdepartmental transactions, but also for receipts from the sale of real property and from insurance. Such receipts arise from the conversion into cash of a part of the city's perma nent investment, which had been acquired by means of outlays previously reported, and correspond to those receipts of a commercial enterprise which result from the conversion of one form of capital asset into another. Hence such receipts must be deducted from the gross payments for outlays in order to ascertain the net addi tion, during a given period, to the value of the city's permanent properties, the cost of which net addition must be met either from revenues or from loans. The column showing payments on account of debt indicates that 3S of the 158 cities reported payments for reduction of debt in excess of receipts from new debt obligations incurred. In 1907,30 out of 158 cities covered by the investigation, and in 1906, 53 out of 158 cities, reported net payments for reduction of debt. In most cities reporting net receipts from debt, the loans were made in order to construct public proper ties and improvements, for which the payments, as shown in the column " outlays," arc greatly in excess of the net receipts from debt. Thus, for the 158 cities considered, the excess of receipts on account of debt over payments on account of debt amounted to 8196,107,290, or 72 per cent of the amount paid for 59 outlays, while the corresponding percentage for 1907 was 50 per cent. A partial explanation of the larger percentage for 1908 is that that year was a more favor able one for making loans than 1907, on account of the lower rate of interest that prevailed for money. Many cities took advantage of these low rates and issued bonds, the proceeds from which were not spent on out lays until thefiscalyear 1909. For 1907 only 9 cities, all included in Groups III and IV, showed larger re ceipts on account of debt than payments for outlays, while for 1908 the number of cities showing such an excess was 21, of which 4 were in Group I. Excess of payments or of receipts.—The last four columns of Table 29 correlate, or "strike a balance between," payments and receipts for meeting govern mental costs. Three bases of study are presented: (1) The excess of payments for revenue expenditures— that is, expenses, interest, and outlays—over receipts from revenues, or the reverse; (2) the excess of receipts from revenue over payments for expenses and interest; and (3) the excess of payments for revenue expenditures over receipts from commercial revenues—that is, re ceipts from the performance of services or the furnish ing of materials for compensation. In all of these com parisons it should be borne in mind that payments and receipts are given and not accrued current expenses, interest, outlays, and revenues. The relative merits of studies based respectively on payments and receipts and on accruals may be disregarded for the present, since too small a.number of cities keep their accounts on the basis of accrued revenues and expenses to justify the Bureau of the Census in adopting that basis for its statistics. Table 29 is deficient in that it does not show the cash balances available for meeting govern mental costs at the beginning and the close of the year. A deficit in the receipts from revenue for the current year might, for some cities, be largely or wholly oflset by a free cash balance at the beginning of the year. An excess of payments for revenue expenditures over receipts from revenues indicates that during 1908 pay ments for the costs of government exceeded receipts from revenues. This excess is sometimes referred to in governmental finance as a "revenue deficit" or "deficit in revenue receipts." Such a term may be correctly used in government business in referring to the excess of expenses, interest, and outlays over reve nues, since all such costs must eventually be met from revenues, while in private finance outlays are always chargeable against capital receipts. In governmental business, however, good financial management may demand that a part of the cost of new work be distri buted by means of loans over a series of years. Thus all outlays are not necessarily chargeable against the revenues of the current year. For each group of cities the amount given as the excess of payments for revenue expenditures over revenue receipts is the sum of the several excesses reported, and not the excess of all revenue expenditures 60 STATISTICS OF CITIES. over all revenue receipts for the group; that is, in com | for the costs of government. This excess—frequently puting for each group of cities the excess of payments referred to in governmental finance as " revenue sur over receipts, those cities with an excess of receipts over plus"—is available for reducing present indebtedness, for meeting expenses of a future period, or for making payments are excluded. In both 1908 and 1907, out of the 158 cities covered improvements. Of the 158 cities reported, 39 show an excess of reve by this report, 119, or 75.3 per cent, showed an excess nue receipts .over payments for revenue expenditures; of payments for revenue expenditures over revenue receipts; in 1906 only 57.6 per cent, and in 1905,62.3 per in other words, these cities raised revenues sufficient cent, showed such an excess. The 119 cities showing not only to meet all current expenses, including revenue deficits in 1908 include 14 of the 16 in Group I, interest on debt, and to pay for all new work, but to 25 of the 30 in Group II, 37 of the 47 in Group III, and accumulate a surplus as well. In 1907, 39 out of 158 43 of the 65 in Group IV. With the exception of Jersey cities, and in 1906, 67 out of the same number of City, N. J., Yonkers, N. Y., and Montgomery, Ala., cities, reported a similar revenue surplus. While the columns of Table 29 indicating the relaeach of the 119 cities with a revenue deficit in 1908 . tion between payments for expenditures and receipts had sufficient revenues to meet its expenses and in from revenues show the outcome of the financial terest, so that the deficits may be considered as due transactions of each city during the year 1908, they to payments for improvements and additions. do not disclose whether the policy of the city is (1) If the expenditures and revenues of those cities show ing an excess of revenue receipts over revenue expend to pay for the largest possible proportion of proper itures are excluded from consideration, the percentage ties and public improvements from current revenues, of.revenue expenditures not met from revenues was or (2) to incur debt for such properties and improve 22.2 for the cities of Group 1,14.9 for those of Group II, ments; and thus leave the largest portion of their costs 17.4 for those of Group III, and 19.2 for those of Group for future payments. This information would be dis IV. The percentages are exceptionally large for New closed, however, by a statement of revenue expendi York City (31.1), and New Orleans, La. (41.9) in Group tures and revenue receipts for a series of years. An excess of receipts from revenues over payments I; for Jersey City, N. J. (25.1), Columbus, Ohio (28.9), and Los Angeles, Cal. (31.7), in Group II; for Yonkers, for expenses and interest is shown for 155 of the 158 N. Y. (36.4), Schenectady, N. Y. (29.9), and Portland, cities. This excess must not, however, be considered Me. (73.5), in Group III; and for Springfield, Ohio as a "revenue surplus," as is the excess of the income (33.7), Wichita, Kans. (36.7), South Omaha, Nebr. or revenues of a commercial enterprise over its ex (39.5), Knoxville, Tenn. (35), New Britain, Conn. penses, because wise municipal administration de (37.6), and Chattanooga, Tenn. (44.7), in Group IV. mands that at least part of the costs of new proper So far as the figures for a single year can be trusted, ties and improvements be paid from current revenues. these percentages indicate that the proportion of costs But the amounts here shown may be considered as of government not met from revenues does not vary representing that portion of revenue receipts available I for outlay payments or for the reduction of debt. materially with the size of the cities. An excess of payments for revenue expenditures For all cities combined and for each group of cities, the amount of the excess of payments for revenue ex over receipts from commercial revenues shows the penditures over receipts from revenues is much less amount of payments for government purposes paid than the excess of receipts on account of indebtedness or payable from general revenues—that is, from taxes over payments on this account. For many individual and other contributions by the citizens. With the cities, however, there is not a corresponding difference exception of expenses of public service enterprises, between the two items. Fourteen cities report net which in most cities are chargeable against the reve receipts from debt, yet do not show revenue deficits. nues of such enterprises, it is impossible definitely On the other hand, 12 cities show revenue deficits, yet to charge the several classes of expenditures against do not report net receipts from debt. It is evident, specified classes of revenues. But in a general way it however, that the excess of costs over revenues must may be assumed that general expenses, interest on be met either from loans or from accumulated reve funded debt other than that for public service enter nues, and while an analytical summary of payments prises, and the larger portion of outlays are paid or and receipts for one year will not indicate from which payable from general revenues, while special service source such costs are met, a statement covering a series expenses, expenses of invested funds and of public of years would unquestionably show that a majority service enterprises, interest on indebtedness of such of the cities are annually borrowing money to meet the enterprises and on special assessment loans, and the smaller portion of outlays are paid or payable from costs of government. An excess of receipts from revenues over payments forcommercial revenues. The outlays last referred to revenue expenditures is the converse of the excess disj comprise (1) those to be met by special assessments, cussed above and indicates, for certain cities, that j the receipts from which are included under "revenues during 1908 receipts from revenues exceeded payments » from special services," and (2) those outlays for public DESCRIPTION OF GENERAL TABLES. - 61 service enterprises which are paid, in accordance with Each year from 1903 to 1908 shows an increase over local policy, out of the revenues of such enterprises. the preceding year in every item presented in the Comparative summary, 1902 to 1908.—Appended totable, the largest annual increase in expenses and out Table 29 is a summary of payments and receipts from lays being from 1906 to 1907, while the largest annual 1902 to 1908 for those 147 cities of over 30,000 popu increase in receipts from revenues is that from 1907 lation which have been included in the census reports to 1908. During the period covered by the table the on statistics of cities for all of the years named. In rates of increase in expenses and interest and in preceding reports the number of cities has been given revenues have been practically equal, so that the ratio as 148, but since 1907 the number should have been between the two is the same at the end of the period given as 147, owing to the consolidation of Pittsburg as at the beginning. The percentage of increase in and Allegheny, Pa., in that year. The payments and outlays is slightly more'than two and one-quarter receipts from 1902 to 1907 are adjusted to the classi times as great as that for revenues, showing that a fication employed for 1908, so that they may be com rapidly increasing amount of municipal improvements parable for the six years. The payments and receipts and extensions is being met from loans. As shown presented in this summary, with the exception of those in Table XXVI, the excess of' revenues over expenses on account of interest and indebtedness, include and interest in 1902 was sufficient to pay for 66.6 per certain counterbalancing payments and receipts which cent of all outlays, while in 1908 it would pay for only could not be segregated for 1902, 1903, or 1904. The 49.2 per cent of the outlays. Receipts from revenues amount of these transactions, however, is too insig Are, of course, available for payments on account of nificant to affect any deductions drawn from the debt, but* in studying the relation between expenses and interest and revenues, the payments for the re figures here presented. The total payments for general and special service duction of debt may be ignored, since the amounts expenses, for interest, and for outlays have steadily appealing in the column showing payments in reduc increased from 1902 to 1908, while payments for ex tion of debt form such a small proportion of the total penses of invested funds and of public service enter payments as to be almost negligible. Assuming, there prises, and those on account of debt, have fluctuated. fore, that all of the excess of receipts from revenues Receipts from each class of revenues have steadily over payments for expenses and interest was avail increased during the six years, with the exception of able for meeting outlays, it is found by totaling the a slight decrease in receipts from interest between columns in the above table that the excess of revenues 1903 and 1904, while receipts on account of debt have over expenses and interest for the seven years con fluctuated greatly. The extraordinarily large re sidered was sufficient to pay for 56.3 per cent of all ceipts on account of debt in 1904, 1907, and 1908 are outlays, the remaining 43.7 per cent being paid from due principally to debt incurred in those years by loans. The percentage of the total outlays paid from revenues and from loans for each year from 1902 to New York City. Table XXVI shows the payments for expenses and 1908 was as follows: interest and outlays and the receipts from revenues for each year from 1902 to 1908, together with the Per cent Per cent Per cent! Per cent YEAR. YEAR. paid from paid from paid from paid from percentages of increase over 1902. The fluctuations j revenues. 1 loans. revenues. loans. in payments and receipts on account of debt are so '■ 49.2 j 50.8 : 1904 44.4 55.6 great that no attempt is made to present percentages 190S. ! 1907 44.5 55.5 48.8 1 51.2! 1 1903. 33.4 66.6 .< 1906 !! 61.8 3S.2 1 1902 for these figures. 1903 65.2 34.8 1 TABLE XXVI.—Summary of payments for revenue expenditure* and of receipts from revenues, 1902 to 1908, with per cent of increase over 1902. PAYMENTS FOR REVENUE EXPENDITURES. TEAR. Expenses and interest. Amount. Per cent of in crease over 1902. 1908.... 1907.... 1906.... 1905.... 1904.... 1903.... 1902.... 47.2 35.1 21.9 13.6 9.8 3.1 RECEIPTS FROM REVENUES. Outlays. Amount 1269,333,820 238,965,393 192tG0l,S2S 185.803,366 183,456,119 173,136,348 128,080,754 Per cent of in crease over 1902. 110.3 86.6 50.4 45.1 43.2 35.2 Amount. $625,228,608 569,205,651 527,298,653 501,371,100 469,520,550 441,460,294 420,177,674 Per cent of in crease over 1902. 48.8 33.5 25.5 19.3 11.7 5.1 ! i 1 TABLE 30. Per capita payments and receipts for meeting govern mental costs.—The payments and receipts for which per capita averages are presented in this table are exclusive of transfers between departments or funds and of all other duplications. For reasons given in the text for Table 29 the receipts from sales of real estate and from insurance are eliminated from the receipts and the same amount deducted from payments for outlays. The per capita computations are based upon the population of the 158 cities as given in Table 1. Because of the absence of trustworthy data, the esti- 62 STATISTICS OF CITIES. mates for seven of these cities are so defective that per capita payments and receipts computed from them would not reflect actual conditions or afford a true basis for comparisons; for these seven cities, therefore, no per capita averages are given. But the estimates of their population, although faulty, are used in com puting per capita averages for the 158 cities as a whole and for the four groups, the errors of individual cases being so far neutralized in the totals as to reduce the percentage of error to a minimum. The table shows that the cities included in Group I have the highest per capita averages both of payments and of receipts for meeting governmental costs, those of Groups II, III, and IV following in order. In other words, when each group of cities is considered as a whole, per capita expenditures and receipts show a tendency to increase with population. The figures for the individual cities, however, show many marked exceptions. The following table is presented to show the growth in the per capita payments and receipts of the cities covered by the census reports: Table 30 decreased the amount of their debt. For these 36 cities, payments on account of debt are shown; for the remaining 115, receipts. The great decrease in the per capita payments on account of debt, both for the grand total and for Group I, is due to the fact that in 1908, of the 16 cities of Group I, Washington alone decreased its debt, and that by only 67 cents per capita; while in 1907 Washington decreased its debt by 69 cents per capita, and St. Louis by S3.88 per capita. The continued increase in the per capita receipts on account of debt, as shown in the last column of the above table, shows that in proportion to population the burden of debt is rapidly increasing. TABLE 31. Per cent distribution of payments and receipts for meeting governmental costs.—The percentages pre sented in this table are based on the amounts reported in Table 29, which shows the payments and receipts remaining after the elimination of all transfers between departments and other duplications. For Groups I, III, and IV the percentages show but little variation TABLE XXVII.—Comparative statement of per capita payments and in the relative proportions of outlays and of the pay receipts for meeting governmental costs: 1905 to 1908. ments included under the head of " expenses and interest;" but for Group II the percentage repre .-.'yPAYMENTS. sented by outlays is somewhat larger than for the other groups, while that for expenses and interest is For From From On ac com' On ac ex GROUP AND YEAB. correspondingly smaller. Among the individual cities gen For count out count Total. eral merTotal. penses] of cial and lays. of the variations in the percentages of the total payments reve debt. reve debt inter nues. nues. represented by payments for outlays are very great, ranging from 3 in Macon, Ga., to 78.4 in Portland, Grand total: Me., the average being 35.2. In 2 cities this percent $11.32 $32.14 $34.54 SO. 11 $19.89 $6.39 1908 , *20.70 $8.26 29.94 19.45 10.28 0.20 29.85 18.43 6.07 1907 5.35 age was less than 10, in 14 cities it was between 10 and 26.54 17.94 8.35 0.26 26.88 17.66 5.53 1900 3.69 0.33 25.93 17.25 5.36 25.80 17.18 8.29 3.32 1905...-., 15, in 20 cities it was between 40 and 50, and in 12 Group I: 37.92 24,73 13.17 0.02 41.32 23.34 6.85 1908 11.13 cities it was over 50. 35.47 23.25 12.00 0.22 34.90 21.32 6.36 1907 7.22 31.40 21.15 10.11 0.14 31.41 20.37 5.88 1906 5.16 30.58 19.96 10.38 0.24 30.49 20.08 5.81 1905 4.60 Under the head of receipts " o n account of debt," Group II: 27.51 16.65 10.69 1908 0.17 28.90 16.93 6.99 4.98 Table 31 shows for several cities of Group I excep 25. GO 15.68 1907 9.79 0.13 26.46 16.20 7.00 3.25 22.46 15.04 1906 6.95 0.47 22.77 15.53 6.19 tionally large percentages, corresponding to the high 1.06 21.11 14.68 1905 6.16 0.27 21.42 14.53 5.60 1.28 Group III: per capita averages shown in Table 30. 23.17 14.93 7.99 0.25 24.13 14.74 4.94 1908 4.44 1907 22.24 14.70 7.31 0.23 22.08 14.56 4.85 2.67 The percentages for the individual cities indicate 1906 5.52 0.29 20.67 14.04 4.39 19.57 13.77 2.24 1905 19.70 13.65 5.51 0.54 20.43 13.78 4.58 several cases of comparatively large revenue from in 2.07 Group IV: 21.06 13.81 1903 0.35 21.85 13.41 4.75 terest and other income on investments. Cincinnati, 3.70 19.51 13.02 6.25 0.24 20.26 12.79 4.51 1907 2.96 18.77 12.57 5.78 0.42 19.72 12.71 4.23 1906 Ohio, derived 11.1 per cent of its total revenue from 2.79 1905 18.11 12.36 5.23 0.53 18.23 12.38 3.91 1.94 this source, principally from an investment in the Cincinnati and Southern Railway, and Philadelphia, The increases in the per capita averages for both Pa., 5.8 per cent, this representing largely interest on payments and receipts for the year 1908 over those Girard trusts. Other cities showing a relatively large for 1907 are due principally to the fact that the costs proportion of their receipts for meeting governmental of municipal administration and improvements are costs as derived from interest, are Holyoke and Maiden, increasing more rapidly than the population of the Mass., each with 5.6 per cent; Galveston, Tex., 4.3 per cities reported. cent; Chattanooga, Tenn., 4.2 per cent; and Fall River, The figures included in the columns headed " on Mass., 4 per cent, these figures representing principally account of debt" are based not on the total payments interest on sinking and trust fund investments. With and receipts for this purpose, but on the excess of one the above percentages should be compared the average of these over the other. During the fiscal year 1908, percentage of interest receipts for all cities, which was only 36 of the 151 cities whose debt is reported in only 1.5, the same as in 1907. DESCRIPTION OF GENERAL TABLES. TABLE 32. Payments for general and special service expenses, total and per capita.—In this table are presented the total and per capita payments for general and special service expenses, arranged in most cases according to the main groups of departments, offices, and accounts given in Table 4, but in a few cases showing separately the pa37ments for the more important municipal de partments, such as police and fire departments and schools. The cities of Group I show the highest per capita average for all general and special service expenses, those of Groups II, III, and IV following in order. The same order appears in all per capita figures for groups of cities in Table 32, except that in the column headed "all other" under "protection of life and property" the per capitas for Groups III and IV are the same, while in the column headed "miscellaneous" the per capita payments for Group IV are larger than those for Group III. But the figures for individual cities in Table 32, like those in Table 30, show striking excep tions to the tendency noted for groups of cities, indi cating that there are other factors calling for special investigation and.study of local conditions. Comparative statistics, 1902 to 1908.—In the compar ative summary presented in connection with Table 32 the figures for the years from 1902 to 1907 have been adjusted to the classification used for 1908, thus se curing approximately comparable statistics for the whole period. In the seven years from 1902 to 1908 the per capita payments for all general and special service expenses by the 147 cities included in tlie summary increased $3.47, or 26 per cent. The highest per capita increase, amounting to $4.35, is shown by the cities of Group I, while the smallest, §1.85, is shown by those of Group III. There is no uniform annual increase; in fact, both the average for all cities and that for Group I show a slight decrease from 1902 to 1903. The classes of payments showing the most uniform increase from year to year in the per capita averages for the 147 cities are those for protection of life and property, sanitation, charities, hospitals, and corrections, and education, and those included under the head of "miscellaneous." The per capita payments for health conservation and for highways fluctuated during the earlier years, but later show a tendency to increase, while those for gen eral government and for recreation at first decrease and later increase. As a rule, the annual changes in the per capita payments for each group of cities are of the same general character as those in the general average for the 147 cities included in the summary. TABLE 33. Per cent distribution of payments for general and special service expenses.—Table 33 shows the distribu tion, by object of payment, of general and special 51151°—10 5 63 service expenses. This table brings out in strong relief the relative importance, in the several cities and groups of cities, of the principal classes of expenses. The expenses for general government were rela tively greatest for the cities of Group I, constituting 13.7 per cent of the total expenses for the group, while they constituted 8,9 per cent of the totals for Groups II and III, and 8.4 per cent of the total for Group IV. Among individual cities the highest percentage of expenses for general government, 20.7, was reported for Denver, Colo., for which the highest percentage was reported for 1907 and 1906 also; and the lowest, 4.7, for Terre Haute, Ind. The percentages for police department expenses decrease in like manner from Group I to Group IV, being 14.5, 11.5, 11, and 10.2, respectively, for the different groups; for this class of expenses Savannah, Ga., shows the largest percentage, 23.3, and Racine, Wis., the smallest, 5.3. For fire department expenses the proportion was largest for the cities of Group IV, 13 per cent, and decreased progressively as the size of the cities increased, being 12.8 for Group III, 12.5 for Group II, and 9.1 for Group I; the highest per centage for any city was 28.1, reported for Macon, Ga., and the lowest 5, reported for Harrisburg, Pa. The percentages represented by expenses for health conservation, and by those for libraries, art galleries, and museums, vary but little for the different groups. Among individual cities the largest percentage for health conservation, 6, was reported for Augusta, Ga., and the smallest, three-tenths of 1 per cent, for Pawtucket, R. I. For libraries, art galleries, and museums the largest percentage, 4.7, was reported for Rockford, 111., while for thirteen cities no such expenses were reported. The percentages of expenses for sanitation, for charities, hospitals, and corrections, and for recreation were all largest for Group I and smallest for Group IV, decreasing regularly for charities, hospitals, and cor rections and for recreation, while for sanitation the percentage for Group III exceeded that for Group II. The largest percentage for sanitation, 21.6, was re ported for Jacksonville, Fla., and the lowest, 1.8, for South Omaha, Nebr., and Joplin, Mo. The largest percentage for charities, hospitals, and corrections, 16.2, was reported for Haverhill, Mass., while thirteen cities reported no expenses for such purposes. For recreation the largest percentage, 7.3, was reported for Atlantic City, N. J., while Wheeling, W. Va., re ported no expense for that purpose. On the other hand, the percentages of expenses for highways and for schools were all smallest for Group I and largest for Group IV, increasing regularly from Groups I to IV, the percentages for the different groups being, respectively, for highways, 9.9, 12.5, 13.2, and 14.3; and for schools, 25.3, 33.2, 34.4, and 35.7. Lan caster, Pa., shows the largest percentage of expenses for highways, 27, and Hoboken, N. J,, the lowest, 2.9. The STATISTICS OF CITIES. 64 largest percentage of expenses for schools, 52.8, was re ported for Topeka, Kans., while four cities, Mobile, Ala., Augusta and Macon, Ga., and Jacksonville, Fla., re ported no expenses for such purposes. In these cities and Savannah, Ga., for which the expenses for schools reported consisted merely of a small payment to a private college, the schools were managed directly by the counties. For all cities except the five just men tioned and the cities of Manchester, N. H., and Charles ton, S. C , a larger percentage of the total expenses was reported for schools than for any other one purpose shown in the table. Although the per capita expenses for schools, shown in Table 32, increase with the size of the cities, they do not increase as rapidly as other per capita expenses; hence the percentages repre sented by school expenses, given in Table 33, are relatively greater for the cities of Group IV than for those of Group I. TABLE 34. Payments for outlays, total and per capita,—In tliis table per capita payments for outla}^s are presented separately for those groups of departments and offices reporting the largest outlays in Table 8, and for all public service enterprises. The groups of departments included under the head "all other" are those in cluded in previous tables under the heads "general government/' "protection of life and property," "charities, hospitals, and corrections," and "mis cellaneous." To a limited extent these per capita figures are a measure of the relative progressiveness of cities with approximately the same population. In making comparisons between individual cities, however, these figures must be used with caution, because they record extraordinary transactions. In all comparisons due allowance must be made for the conditions and cir cumstances which necessitated the outlays; for exam ple, the newer and more rapidly growing cities must make relatively greater outlays than those older cities with a normal annual growth, because the latter are more adequately provided with permanent public improvements. The table shows that the per capita average of the total payments for outlays for all cities in 1908 was $11.43 as compared with $10.38 for 1907 and $8.56 for 1906. The average for Group I was $13.25, or con siderably greater than the average for all cities, while the average for each of the remaining three groups was materially smaller. For each class of outlays, with the exception of those for health conservation and sanitation and for highways, Group I shows larger per capita payments than does any one of the other three groups; for the two purposes mentioned, the largest per capita paj^ments were made by the cities of Group II. The per capita payments for outlays by the several groups of cities do not, however, increase with the size of the cities as uniformly as do the per capita payments for expenses. The differences in the total outlays per capita for individual cities are very great, for reasons stated in the preceding paragraph, and call for even more careful study than do the differ ences in the amounts of general and special service expenses per capita referred to in the text for Table 32. For each group of cities the total payments for outla3Ts per capita in 190S were larger than in 1907, the percentages of increase being as follows: Group I, 9.5; Group II, 9; Group III, 9; and Group IV, 11.9. TABLE 35. Receipts from general revenues, total and per capita.— In this table are presented the total and per capita receipts from general revenues under the most impor tant of the heads shown in Table 10. These receipts include amounts received by the city which were sub sequently refunded, and also, for a few cities, small receipts from service transfers; but the exaggeration of the group totals resulting from the inclusion of such receipts is but little more than 1 per cent. The column headed " all other general revenues" includes receipts from fines and forfeits and from subventions, grants, and gifts. In Table XXVIII, which is based upon the data given in Table 35, the relative importance of the several classes of receipts from general revenues is shown by groups of cities. TABLE XXVIII.—Per cent distribution of receipts from general reve nues: 1908. LICENSES AND PERMITS. j Special General property Poll property; and taxes. • business taxes. I taxes. Grand total.. Group I Group II Group III Group IV 79.2 1 80.0 78.6 77.0 76.4 2.6 0.3 1.6 2.8 2.1 0.1 0.4 1.0 0.7 AH other general Liquor All other revenues. licenses licenses || and " and taxes. permits. 8.5 T7~ 8.6 7.6 7.6 2.0 7.4 1.7 2.5 2.1 4.2 ~6~6 8.3 9.5 9.0 The above table indicates that the proportion which general property taxes constitute of all gen eral revenues increases with the size of cities, rising progressively from 76.4 per cent for Group IV to 80 per cent for Group I. The cities of Groups I and II received a larger percentage of revenue from liquor licenses than did those of Groups III and IV. On comparing the percentages of receipts from this latter source for the last four years covered by the census reports on the statistics of cities, it will be found that for the first two groups they increased from 1905 to 1906 and decreased from 1906 to 1908, while for the two groups of smaller cities they decreased from 1905 DESCRIPTION OF GENERAL TABLES. 65 to 1906 and increased from 1906 to 1907; while from J TABLE 36. 1907 to 1908 the percentage remained the same for Interest rates.—The first part of Table 36 is con Group III and decreased for Group IV. The per fined to an analysis of the rates of interest paid by centages shown for "all other licenses and permits" the cities on the interest-bearing general bonds, spe and for " all other general revenues" are smallest for cial assessment bonds, and revenue loans, so far as Group I, the former being largest for Group IV and the interest rates were reported. For most cities, the latter being largest for Group III. The revenues nearly all of the outstanding debt has been included; included under the latter head consist, to a consid-* in fact, out of a total outstanding debt at the close erable extent, of subventions and grants, from which, of the year of $2,109,220,215, as shown by Table as stated in the text for Table 38, the larger cities 22, S2,054,718,834, or 97.4 per cent, has been in derive proportionate^ less than do the cities of cluded. Outstanding warrants have been excluded smaller size. despite the fact that in several western cities—not Comparative summary, 1902 to 1908.—The compar ably, Butte, Mont., Spokane, Wash., and Pueblo, ative summary appended to Table 35 shows that Colo.—they bear interest at the rate of 6 per cent from 1902 to 1903 there was but little change in the per annum an,d form a considerable proportion of per capita receipts from general revenues for the 147 the total outstanding debt. Other items of debt that cities covered by the summary, but that from 1903 have been excluded are past-due bonds on which to 1907 there was an increase, at a rate approaching interest payments have ceased and certain noninteruniformity, from S16.ll in 1903, by successive steps est-bearing revenue loans. The reason for the exclu of 62, 63, 45, and 77 cents, to S18.58 in 1907; while sion of many revenue loans was that certain cities from 1907 to 1908 the increase was SI.46, or nearly have arrangements with their depository whereby twice that of any one of the preceding years, bringing they receive no interest on their deposits, and in the total up to S20.04. For the years 1903 to 1905 return pay no interest on such temporary loans as much the larger part of this increase was in the per they may require. Discounted loans have been in capita receipts from general property taxes, the main cluded wherever the rate of interest was obtainable. class of revenue. These increased from S12.97 in The total interest-bearing debt for which the rates 1903, by successive steps of 44 and 57 cents, to $13.98 of interest were reported was, as above stated, $2,054 r in 1905, while the changes for other general revenues, 718,834, and the total interest charge on this debt though generally upward, were comparatively incon was $80,457,905. The average rate, therefore, was siderable. From 1905 to 1906, however, the per 3.916 per cent. The following table gives an intercapita receipts from taxes showed a slight decrease, esting exhibit of the corresponding average rates for while those from all other classes of general revenues all cities combined and for each group of cities at the increased, nearly two-thirds of this increase being due close of the years 1908, 1907, and 1906: to liquor licenses, for which the average was SI.34 in 1905 and SI.63 in 1906. From 1906 to 1907 there TABLE XXIX.—Average rates of interest on debt outstanding at close of yearfor all cities combined andfor each group of cities: 1908,1907\ was an increase of 64 cents in the per capita receipts and 1906. from general property taxes and but little change in those from other forms of general revenue; while AVERAGE RATE OF INTEREST ON OUTSTANDING DEBT. from 1907 to 1908 there was an increase of $1.26 in< YEAR. Grand per capita receipts from general property taxes, with Group I. Group II. Group III. Group IV. total. ! a slight increase in those from the other forms of revenue, except special property and business taxes, 1908 3.785+ 3.916 4.209 4.284 4.43 3.SS5 3.75 4.11 4.26 4.45 which showed a decrease per capita, and poll taxes, 1907 3.853 4.21 3.68 4.25 1906 4.41 for which the per capita remained the same as for As the four groups of cities were not identical for 1907. Comparison of the averages for the four groups of the three years, a slight irregularity is perhaps not cities shows that the increases above noted in the surprising, but each series of rates plainly indicates a per capita average for "all general revenues" and for tendency toward lower interest rates in the larger than revenues from "general property taxes'' apply to in the smaller cities, and a tendency for interest rates almost the same extent in all groups, but that the to advance with each succeeding year. The following statement shows the cities of the first slight decrease shown in the per capita average for taxes from 1905 to 1906 is due entirely to Group I, group reporting for both 1908 and 1905 whose aver principally on account of a decrease in "general age interest rates have changed in the interval onetenth of 1 per cent or more: property tax" receipts in New York City. STATISTICS OF CITIES. 66 TABLE XXX.—Average rates of interest on debt outstanding at closethis debt was sold to city funds, where the debt out of year for specified cities: 1908 and 1905. standing and other items affecting the credit of a city CITY. AVERAGE KATE OF INTEREST ON OUTSTANDIN GDEBT. 1908. New York, N . Y Philadelphia, Pa Cleveland, Ohio Washington, D. C 3.7 3.5 4.1 4.5 3.2 1905. 3.G 3.4 4.0 3.5 3.0 Of the cities of over 300,000 population, Washing ton, D. C , is the only one with a lower interest rate in 1908 than it had in 1905. San Francisco shows the maximum increase of 1 per cent in the rate, while the other cities show a nominal increase of only one-tenth of 1 per cent. The highest average rates of interest for the different groups of cities for 1908 were as follows: Group I.—San Francisco, Cal., 4.5 per cent. Group II.—Denver, Colo., 5.5 per cent. Group III.—Tacoma, Wash., 5.6 per cent. Group IV.—Birmingham, Ala., 5.6 per cent. The corresponding lowest rates were: Group I.—Washington, D. C, 3.2 per cent. Group II.—Providence, R. I., Rochester, X. Y., and Hartford, Conn., 3.6 per cent. Group III.—Springfield, Mass., Harrisburg, Pa., and Ilolyoke, Mass., 3.8 per cent. Group IV.—Elmira, X. Y., 3.6 per cent. The interest rates on special assessment loans and revenue loans are unimportant factors in determining the average rate for the total debt, since of the total interest charge at the close of the year 87.7 per cent was oh the funded debt alone. Net interest rates.—The second part of Table 36 is presented for the first time in this report, and is an attempt to show the net or actual interest rates that dif ferent cities have to pay on that portion of their funded debt which was issued during the year. The first part of the table shows the average interest rates borne by the debt outstanding at the close of the year, but it is evident that these are not the same as the actual in terest rates paid, since the price at which bonds are sold, whether at a premium or at a discount, is not taken into consideration. Furthermore, the average rates reported in the first part of the table are a poor index to the credit rating of a city or the actual rate of interest that it has to pay for the use of money at the present time, since a large part of the outstanding debt of most cities was issued a number of years ago when rates of interest on municipal securities were not the same as those now prevailing. The credit of cities changes in much the same way as does that of a pri vate corporation, and it is in consideration of this fact that the second part of Table 36 is presented. The statistics as to the net rate of interest paid by cities on their bonds are confined to the funded debt issued during the year. In many cities a portion of are not taken into account, and in order to obtain an approximate credit rating for a city it is necessary to separate these transactions from transactions with the public, where the credit of the city is taken into account. Hence in the first two columns of the second division of Table 36 are shown the amounts of funded debt sold respectively to the public and to the city funds. In the third column is shown the amount of premiums received, which were all on bonds sold to the public, except in the case of Baltimore, Md., Detroit, Mich., and Fall River, Mass., as indi cated in footnotes. The fourth and fifth columns show the average number of years the bonds have to run and the average rates of interest borne by the bonds, respectively, without distinguishing between bonds sold to the public and those sold to the sinking funds. The last two columns show the net rate of interest the city had to pay on its bonds sold, re spectively, to the public and to the city funds. The net rate of interest has been computed from bond tables constructed upon the theory that a por tion of the interest paid by the city at each interest period represents a portion of the premium received on each bond, calculated on such a basis that with the maturity of the bond, the premium will be completely written off. The net rates shown in the table have been obtained by averaging the net rates of the different issues for each city. For most cities the exlubit signifies that the city borrowed the amounts of money reported in the first and second columns for the number of years shown in the fourth column, at the net rates shown in the last two columns; thus Philadelphia, Pa., bor rowed from the public 819,375,000 for thirty years at a net interest rate of 3.79 per cent. For a few cities the length of time that the city will continue to pay interest at the net rate shown in the table is not the same as the average term of the bonds, for the reason that an issue of bonds for which the net rate is much higher or lower than the average shown in the table may run for a shorter term than the average term as shown in the fourth column. Upon the redemption of such an issue the average net rate of the remaining debt outstanding changes. Strictly speaking, there fore, the net rate shown is actually paid only until the maturity of the issue running for the shortest term, provided the net rate on this issue differs from that shown in the table. The net rates, however, have been carefully checked and it is found that they apply in nearly every case for the full number of years shown in the tenth column of Table 36. Keeping in mind this explanation of what the net rate of interest really is, it is interesting to compare the rates of interest that cities have to pay for the use of money, as indicated by the twelfth column of the DESCRIPTION OF GENERAL TABLES. 67 table. The highest and lowest rates paid by the cities of the different groups are as follows, the figure fol lowing the name of each city representing the aver age net interest rate paid on the funded debt issued to the public during the fiscal year 1908: The average rate of interest borne by the bonds issued during 1908 is for all cities, except New York, N. Y., and Galveston, Tex., as high as or higher than the net interest rate on bonds sold to the public where the bonds were sold at a premium, and lower than that rate where bonds were sold at a discount. In the case Group I.—San Francisco, Cal., 4.30; Detroit, Mich., 3.37. Group II.—Los Angeles, Cal., 4.49; Indianapolis, Ind., 3.49. of New York, the average rate borne by the bonds is Group III.—San Antonio, Tex., 5; Somerville, Mass., 3.59. lower than the net rate on bonds sold to the public Group IV.—Little Rock, Ark., 5.29; Taunton, Mass., 3.62. because it is strongly affected by the large issues of 3 A discussion of the many factors that determine the per cent bonds that went to the city funds. The rates of interest that cities have to pay for the use of average rate on the bonds sold to the public was money is not attempted in this report, but it should higher than the net rate on such bonds. Similarly, perhaps be stated that they depend largely upon the in the case of Galveston, Tex., the fact that the aver condition of the money market at the time when age rate of interest on the bonds issued during the money is borrowed, and that a city with a high credit year was slightly lower than the net interest rate on rating on the issues of one year may have a consider bonds sold to the public was caused by the low inter ably lower rating in a succeeding year. Most of the est rate carried by the bonds that went to the sinking larger cities, however, issued bonds at different times fund. during the year, so that the net rates obtained by The final column of the table shows the net interest averaging the net rates for the several issues are in the rate that cities pay on the funded debt issued and sold case of such cities a good measure of their credit rating. to the sinking and other funds of the city during the A comparison between the average rates borne by year, and furnishes the basis for an interesting study the funded debt outstanding at the close of the year, of the way city funds are handled by different cities. as shown by column 2, and the net rate on the issues of A lower rate in this column than in the preceding one the year, as shown by column 12, brings out some inter tends to indicate that a city sold to its funds during esting facts. Most cities are forbidden by statute to the year bonds that could not be floated at par, and issue bonds at a discount, so that the rates shown in consequently that such securities in those funds are the second column represent for most cities a rate not worth their face value. The amount of bonds higher than the average net rate that the city is sold to the city funds, on which the net rate has been paying on its entire outstanding debt. Significant computed, is shown in column 8 of the table. changes in the rates of interest that cities of over For most cities showing sales of bonds to city funds 100,000 population have to pay for the use of money transactions were at par. The only exceptions, as as indicated by these two columns are brought out in indicated in footnotes to the table, were in the case of the following comparative statement: Baltimore, Md., Detroit, Mich., and Pall River, Mass. Hence for all cities, except the three just named, the TABLE XXXI.—Average rate of interest borne by funded debt out net standing at close of year contrasted with net rate paid on funded debt rates shown in the final column represent also the average rates of interest borne by the bonds. issued to the public during the year, for specified cities: 1908. CITY. Average rate on debt out standing at close of year 1908. New York, N. Y Detroit, Mich New Orleans, La 3.G 3.8 4.2 Indianapolis, Ind St. Paul, Minn Rochester, N. Y Seattle, Wash Syracuse, N. Y Portland, Oreg Hartford, Conn *$.8 4.4 3.5 4.5 3.G 4.8 3.6 Net rate on debt Is sued to the public dur ing 100S. 4.19 3.37 3.8S 4.27 3.49 3.98 3.98 3.87 4.14 4.00 4.00 Difference between net rate on debt issued and average rate on debt outstanding. +0.59 -0.43 -0.32 -0.43 -0.31 -0.42 +0.48 -0.63 +0.54 -0.80 +0.40 If the rates shown in the first column of the above statement were averages of the net rates paid, and were, therefore, entirely comparable with the figures of the second column, the figures in the "difference" column would be increased in the case of amounts preceded by the plus sign, but decreased in the case of amounts preceded by the minus sign. TABLE 37. Receipts from public service corporations.—The re ceipts shown in Table 37 comprise such of the receipts shown in Tables 10, 11, 12, and 14 as were contributed by public service corporations, i. e., such corporations as furnish those utilities which, in cities, are provided principally by persons or corporations enjoying spe cial uses of or privileges in the streets and alle3rs. With these utilities are naturally included toll bridges, ferries, subways for the transportation of passengers and merchandise, and ways for pipes and wires. For some cities reports of receipts from delivery and ex press companies, companies operating a messenger service, storage plants, and a few other public service corporations not having special privileges in highways were obtained, but this information being incomplete is excluded from this table. A more important omis sion is that of steam railroads, whose transactions are STATISTICS OF CITIES. 68 fully reported by the Interstate Commerce Commis sion. The cities are grouped by states, arranged geo graphically, so as more clearly to illustrate the effect of differences in tax laws on the revenues from public service corporations. The corporations reported for each city are grouped in the table according to the character of the service furnished, those with closeljr related functions, such as companies furnishing light, power, or heat, or telephone and telegraph companies, appearing together. Where a single corporation fur nished services or utilities not so closely related, and no separate statement for each class of business can be obtained, the total receipts appear after some desig nation combining the several functions, such as "street railway and light" or -'water and gas/' but wrhen sufficient information is available, the receipts from a given corporation on account of its several functions are reported under separate heads. Taxes.—The larger part of the taxes reported in the second column of Table 37 are " general property taxes," i. e., those taxes upon real and personal prop erty which are paid by all individuals or corporations. In addition, this column includes for the Massachu setts cities the following "special property taxes" levied upon corporations: Boston Worcester FallRiver Cambridge Lowell Lynn New Bedford Springfield Lawrence Somerville §529,948 20,246 6,005 52,363 9,754 9,606 14,356 26,158 3,949 40,400 Holyoke Brockton Maiden Chelsea Newton Salem Haverhill Fitchburg Everett Taunton....' §6,818 4,315 21,517 6,741 5,867 5,248 6,089 5,910 17,065 4.415 The taxes shown in the above statement are derived wholly from street railway companies, except in Bos ton, where the amounts contributed by the several classes of corporations are as follows: Street railway, $349,770; light, $117,964; and telephone and tefegraph, $62,214. The amounts shown for three cities include receipts on account of previous years, as fol lows: Lynn, $12; Newton, $1,237; and Fitchburg, $2,579. For Washington, D. C , there are included in the first column of this table percentage taxes amounting to $365,428, considered as business taxes, as follows: Street railway, $166,167; light, $156,486; and tele phone, $42,775. For some cities this column also in cludes taxes upon franchise valuations, which are assessed in New York state as real property and in Georgia, Kentucky, and California as personal prop erty. An exhibit of the taxes so included in specified cities of New York, Kentucky, Georgia, Texas, Mis souri, and California is given in the following table: TABLE XXXII.—Franchise taxes included under the head o/ki tazesf" in Table 37: 100S, Amount of fran chise tax. STATE, CITY, AND CLASS OF CORPORATION. New York j $690,840 Buffalo Amount of fran chise tax. New York—Continued. Auburn $17,777 168,085 Street railway Light and power 33,192 Telephone and tele 100,030 graph ■ 34,254 j; Kentucky M3 ;i Covington. 205,374 i! Street raihvay Light and power Telephone and tele graph Water Rochester. 22,036 524 5,743 8,952 3.0S2 13,623 7,058 2,068 4,129 S61 6,565 Street railway Light, heat, and powcrj Telephone 92.068 90,746 Street railway Light and power Telephone and telc,£raph Water Newport 2,613 Street railway 2,811 Light, heat /and power 1,141 Telephone "ilei " 43,719 40,500 | Georgia I 64,268 17,122 Atlanta 53^052 2,200 Street railway ! 32,994 35,614 Light and power 7,005 Telephone and tele- ■ 20,3S4 graph 12,453 11,2S4 ! 6,128 Savannah. 3,946 Street railway 4,817 Telephone and tele 39,170 1,311 graph 16,598 Augusta. 5,088 18,296 103,007 Syracuse. Street railway Light and power Telephone and tele graph Subway Troy. Street railway Light and power Telephone and tele* graph Yonkers. Street railway Light and power Telephone and tele graph Street railway Light Telephone and tele graph 4,276 59,443 Utlca. 16,146 23,129 Street railway Light and power Telephone and tele- 6,9(2 13,206 w &.7".::::::::: Schenectady.. 31,806 Street railway Light and power I Telephone and tele- i graph : Bingbamton STATE, CITY, AND CLASS OF CORPORATION. j Street railwav j Light and po'wcr : Telephone and tele- i graph ! Elmira. Street railway Light and power Telephone and tele- : graph j 15,518 11,414 4,574 20,570 ij 6,579 10,593 . 3,393, 9,394 ji 6,857 1,008 j 1,529 j Texas San Antonio.. Street railway ! Light and power ! Telephone and tele- j graph Water Missouri 3,180 3,180 St. Louis Light an and power Subway ■ California. | 273,265 | 1,230 Street railway 22,800 Light and power. . . . 1,200 Telephone and tele- ■ graph , 2,059 Water ! 1,800 Licenses.—The term " licenses," as used in Table 37, includes payments for the ordinary business licenses and also, in some cases, payments based on the number of cars, miloage of wire, or number of supporting poles. The last-mentioned class of payments is found in Pennsylvania, where pole and wire taxes, paid by cor porations using streets and alleys and city squares, are regarded as licenses when imposed under a state law permitting the licensing of certain classes of business. In the cities of Wisconsin licenses include percentage taxes on earnings of public service corporations, as shown in the following table: DESCRIPTION OF GENERAL TABLES. 69 TABLE XXXIII.— Taxes on earnings of public service corporations inviding some public service. Wisconsin cities, included under the head of'ltlicenses, " in Table 37.the form of—(1) percentage Amount of tax. CITY, AND CLASS OP CORPORATION. I $418,202 State total CITY, AND CLASS OF CORPORATION. Racine Street railway, lightv heat, and power . 351,995 29,181 Oshkosh 6,607 is sftn 1,988 3,944 Street railway and light 5,025 Light, power, and wa* Telephone 815,268 Street railway and i light ! 381,176 Milwaukee Amount Of t a x . La Crosse 2,245 1,699 11,207 6,282 3,002 1,923 56 1,526 Telephone Public service privileges.—Under this head are included those amounts collected from corporations for the special privilege of using the highways in pro Such collections may be in taxes on gross earnings or receipts or upon dividends; (2) taxes or charges based on the number of cars, number of passengers carried, number of telephone lines, etc.; (3) rental privileges on streets at a fixed amount per annum; or (4) sales of franchises or privileges for a fixed amount payable at once or in annual payments during a term of years. The cost of such privileges is in many cases based on the cost of construction of a bridge or the improvement of a highway, and since the object for which the corporation bears a share of the cost in these cases is the privi lege thereby secured for itself, the receipts from this source are properly classified as from the sale of privi leges. Table XXXIV presents an analysis of all items in the column headed " public service privileges," which include receipts from sources other than percentage taxes on gross earnings or receipts, or upon dividends. TABLE XXXIV.—ANALYSIS OF RECEIPTS FROM PUBLIC SERVICE PRIVILEGES FOR SPECIFIED CITIES: 1908. City num ber. Total. Percentage Annual J of earn rental of Sale of ings. privilege. privilege. Amount. $4,240,297 $3,790,783 $267,256 1 $60,332 $121,926 | CITY. Total FIXED CHARGE. Basis. NORTH ATLANTIC DIVISION. 22 45 139 18 38 52 74 7 77 96 104 Providence, R. I II artford, Conn Elmira. N. Y 175,656 25,303 250 74,747 46,275 21,860 25,897 34,342 278 3,000 1,000 Pittsburg, Pa Wilkes-Barre, Pa Lancaster, Pa Johnstown, Pa 174,806 17,603 70,810 44,296 18,991 22,897 22,142 850 7,500 250 3,937 1,979 2,561 3,000 12,200 278 3,000 1,000 200 308 25 cents per pole erected. 5 cents per foot of conduit laid. SOUTH ATLANTIC DIVISION. 53 Wilmington, Del 25,69S 15 Washington. D. C 40 11,778 66,182 4,731 21,851 2,408 118 Wheeling, W. Va 39 Atlanta, Ga 108 25,698 $270 per mile of track; $60 per mile of pipe; $100 per mile of wire above ground; $60 per mile of wire in conduits. 11,778 One-half cent per passenger carried across bridge. 19,158 One-half cent per mile of wire; $2 per pole; 6 cents per square foot of vaults. 3,731 Charge (not reported) per mile of track. 47,024 20,751 741 1,000 1,100 1,667 NORTH CENTRAL DIVISION. 8 12 27 41 84 19 72 88 99 2 69 125 148 44 93 13 152 4 24 36 92 124 57 111 Cleveland, Ohio Cincinnati, Ohio 20 91 43 144 14 85 138 117 Louisville, Kv Dayton, Ohio Youngstown, Ohio Indianapolis, Ind.. Evansville, Ind Fort Wayne, Ind South Bend, Ind Chicago, 111 Peoria, III Quincv, 111 Joliet ,*I11 Grand Rapids, Mich Milwaukee Wis Oshkosh, Wis St. Louis, Mo . . . . Kansas City Mo .. 61,300 62,876 280,994 1 278,090 3,734 4,4S4 14,780 560 40,507 92,518 11,613 12,013 525 500 2,2li,483 2.222,780 1,000 917 1,237 28,317 814 5 54,127 1,000 380,704 27i,446 186,446 185,246 500 i6,773 11,262 1,267 3.686 25,991 26,991 125 ♦. . South Omaha, Nebr Kansas Citv, Kans. 1,576 2,750 ! 750 14,780 17,049 400 525 500 11,297 1,000 320 27,000 814 1,000 109,264 1,200 500 489 340 1,000 125 154 Charge (not reported) per mile of wire. 560 $10 per car in service. 34,962 4 cents and 1 cent per car round trip. 1,317 $1 per telephone. 5 54,127 2,079 5 cents per cubic foot of gas. SOUTH CENTRAL DIVISION. . . . 3,681 4,500 48,445 1 1,150 46,526 7,428 1,225 5,45S . Nashville Tehn Dallas, Tex ...... Little Rock Ark 46,894 4i,i&s 4,208 4,500 1,150 4,612 7,428 1,225 1,250 1,500 ""*** 2,181 $1 for each telephone line in excess of 6,000. i,55i $1 per telephone. 746 One-half cent per barrel of oil piped. WESTERN DIVISION. 100 76 30 95 37 10 28 153 Butte, Mont Salt Lake Citv Utah Seattle Wash Spokane, Wash.... Portland, Oreg *. .... 1 12,461 1,705 50,163 6,671 22,804 75,782 18,072 4,726 10,000 1.305 49.688 1,768 75,682 i 17,422 226 1 cent per ton of ore carried. 2,461 400 4,000 8,940 100 650 475 $25 per car in use. 903 2 mills per car mile. 13,864 3 cents per car crossing bridge. 4,500 1 , ,_ STATISTICS OF CITIES. 70 Reimbursements. — The designation "reimburse ments" embraces receipts from the various services performed by the city for which charges may be made.* Among those commonly included are the following: Charges for the use of underground conduits; charges for street sweeping, sprinkling, or snow removal along the line of the street railway, where a contract with the city imposes the charge on the corporation; work on bridges; water rates when paid by the corporation and recorded separately; compensation for the work of inspectors, charged to the corporations inspected; receipts from corporations by sewer or park depart ments; and compensation for street repairs and replacing disturbed pavements, the receipts for which constitute the largest class under "reimbursements." It is possible that in several cases the amount reported as for street repair may include receipts for bridges or for street cleaning. In some cases no separate account has been kept of receipts from public service corpora tions, so that a complete report would doubtless materially increase the amounts shown in the column headed "reimbursements." Receipts of another type tabulated under "reimbursements" are those from special assessments, as follows: Portland, Me Cambridge, Mass... Brockton, Mass Maiden, Mass New Britain, Conn. Syracuse, N. Y $2,728 233 988 123 16 43 *Evansville, Ind I Terre Haute, Ind St. Louis, Mo Kansas City, Mo Denver, Colo I Pueblo, Colo §1,038 227 15,437 1,438 1,020 5,206 Services.—In connection with the collection of data on receipts from public service corporations, the Bureau of the Census attempted to procure informa tion regarding services performed free of charge or at reduced rates for the city governments. A full description of such services is needed to supplement and explain the data on receipts, since special services are sometimes performed by corporations as part pay ment for privileges or for use of streets. The returns for 1908 are too meager to justify their publication, but it is hoped that a report on this subject may be made in the future. Of the different types of services performed, the following were reported: Lights fur nished the city by a corporation, either a certain num ber without charge or all that are needed at a reduced rate; telephones furnished the city under the same conditions; the free use of poles owned by the corpo ration for stringing wires belonging to the city; free hydrants or reduced rates for water used by the citv; free transportation of policemen or other city officers by street railways; sweeping, flushing, or sprinkling streets along the line of railways; and constructing and keeping in repair the pavements between tracks and for a stipulated distance on each side. Types of revenue received from public service corpo rations.—The grouping adopted in Table 37 indicates the degree of uniformity that exists among cities of the same state, and the differences between cities of different states due to the varying provisions of the statutes governing public service corporations. As a general rule, the same types of service are rendered by corporations throughout the country, and the question whether an}r particular service, as the furnishing of the water supply, shall be provided by a private cor poration or by the municipality is in no way deter mined according to state lines. There are, however, certain combinations of different types of service which are especially common in particular states, for example, the combination of street railway and electric light service, which, though often found in other states, is especially frequent in Georgia; and the "public utility corporations" in New Jersey, which are recently formed combinations of several corporations performing different functions, rendering the distinctions of the adopted grouping peculiarly unsatisfactory for that state. There are marked variations in both the form and the amount of taxes imposed on public service corpo rations, the amounts being unusually large in the Pacific states and Colorado, and above the average in New York and Massachusetts, but remarkably low in Pennsylvania and New Hampshire. The exemption of corporations from local taxation is due largely to their liability to taxes imposed by the state. As an almost universal rule, the tangible property of corpo rations is assessed and taxed in the same way and at the same rate as that of individuals, although to this rule Pennsylvania furnishes a striking exception, the general property tax, forming elsewhere the most important source of municipal revenue from corpora tions, being here denied by law to the cities. Wis consin also exempts street railway and telephone companies from the general property tax—imposing instead a "license fee" based on gross earnings. In Connecticut, property actually used in street railway business is almost altogether exempt from general taxes for local purposes because street railway corpora tions are subject to the state tax on capital stock. Another variation from ordinary conditions is found in the failure to exact license fees from public service corporations in cities of the New England states, and in those of New Jersey, Indiana, Nebraska, Colorado, Texas, and Washington, and in the fact that only one city in each of the states of New York, Iowa, Michigan, and California reports receipts from this source. In the majority of states, however, and more especially in the South, with the exception of Texas, this form of taxation yields an important part of the municipal revenues. TABLE 38. Costs of school maintenance.—In Table 4 there are presented statistics of the costs of maintaining schools, so far as such costs are shown by payments for salaries DESCRIPTION OF GENERAL TABLES. of teachers and other employees and by payments for supplies and materials used. These payments, how ever, do not include all the costs of school maintenance; for the interest on the large amounts of money ex pended by the cities for grounds, buildings, and equip ment for school purposes is as truly a cost of school maintenance as are the current payments for salaries and for supplies and materials. But the interest on the outstanding debt on account of schools can not be used to represent the interest costs just mentioned in compiling, for the several cities, comparable statistics of costs of school maintenance, because, while for some cities the amount of such debt approximates the total cost of school properties, for others no such debt is reported. The only way of securing comparable sta tistics of the costs of school maintenance, therefore, is by adopting the principles of commercial cost account ing and taking into consideration, for each city, the interest on the total value of the lands, buildings, etc., used for school purposes. This is done in Table 38, which shows the payments for salaries of teachers and for all other school expenses, together with the interest on the values of school buildings, grounds, and equip ment, calculated at the average rates paid by the re spective cities on city debt obligations. These values are given in Table 26, while the average rates of interest paid by the several cities are presented in Table 36. In computing the per capita figures for the groups of cities and for the 158 cities as a whole, the popula tion figures for Savannah, Augusta, and Macon, Ga., Jacksonville, Fla., and Mobile, Ala., were omitted, be cause no accurate statistics for schools could be ob tained in these cities, the schools being operated as parts of the school systems of the counties in which the cities are located. Of these cities, Savannah alone made payments for schools, and that only in small amount, to a private college. Estimates for the ex penses of schools in these five cities are, however, pre sented in connection with the text for Table 4. The total cost per capita of school maintenance was $5.44 for the 15S cities as a whole, and increased pro gressively for the different groups from §4.67 in Group IV to $5.82 in Group I. Among the different cities, exclusive of the five mentioned in the preceding para graph, the per capita costs ranged from $2.09 in Mont gomery, Ala., and $2.11 in Charleston, S. C , to $8.44 in Sacramento, Cal., $8.68 in Denver, Colo., $9.46 in Salt Lake City, Utah, and S9.57 in Newton, Mass. For the four groups of cities the per capita amount of interest on the value of school buildings, grounds, and equipment shows relatively small variations. For individual cities, however, the variations are marked. Among all cities, except the five whose schools are under county administration, the range is from 29 cents in Louisville, Ky., to SI.62 in Oklahoma City, Okla.; in Group I, from 30 cents in Baltimore, Md., to 71 | $1.17 in Boston, Mass.; in Group II, from 29 cents in J Louisville, Ky., to $1.57 in Denver, Colo.; in Group III, I from 30 cents in Charleston, S. C , to $1.37 in Spring field, Mass.; and in Group IV, from 34 cents in Knoxj ville, Tenn., to $1.62 in Oklahoma City, Okla. The extreme variations for individual cities emphasize the truth of the statement made in this and former census I reports on statistics of cities that few cities have trustworth}r records of the cost or value of their public properties. Any truly comparable statistics of govern mental costs must be based upon fairly correct state ments of the costs of governmental properties. Receipts from school subventions.—The per capita receipts for schools from subventions, grants, charges, etc., for the 158 cities were 86 cents in 1908 as compared with 77 cents in 1907 and 70 cents in 1906. The aver ages for 1908 vary considerably for the different groups, being $1.21 for the cities of Group III and only 68 cents for those of Group I. The small amount for Group I is due largely to the fact that the cities of that group are in states whose cities received subventions smaller than the average for all cities, the per.capita average for all cities in those states having one or more cities in Group I being but 76 cents, while for all other cities I the average was $1. In the 1908 report a New Jersey 1 city is for the first time included in Group I. As that state makes liberal grants for schools, the inclusion of its 11 cities materially helps to raise the per capita receipts for all cities of states having one city or more in Group I from 55 cents in 1907 to 76 cents, as stated, I for 1908. Another cause tending still further to reduce I the per capita receipts of the larger cities is found in the dual system of city and county government exist ing in some cities; thus Boston, Mass., and San Fran cisco, Cal., levy and collect city taxes, and St. Louis, Mo., receives trust fund income, corresponding to what, in the other cities of the same states, is received from the counties as subventions. Furthermore, Washing ton, D. C , receives no special subvention for schools, but the Federal Government meets half of the costs of the school department as well as half of the costs of all other municipal departments in the District of Colum bia. The total contribution from the Federal Govern ment is reported in Table 10 as a subvention "for other purposes," no attempt being made to analyze the total so as to show a part for education and the balance for other purposes. TABLE 39. In connection with the preparation of the report on statistics of cities for 1908 a special schedule for reportj ing school payments in detail was prepared. The | object in using this special schedule was to secure, if possible, financial statistics in respect to schools in j such detail as would enable the United States Bureau I of Education and school officials in general to make 72 STATISTICS OF CITIES. such studies of the school problem as they deemed important. The classification presented in Table 39 was adopted after conferences with officials of the United States Bureau of Education. As the work for 1908 was in the nature of an experiment, these detailed statistics were collected for only 96 out of the 15S cities included in the census report. The Census Bureau realizes that the figures presented in Table 39 are imperfect, as it is impossible in many cities to obtain an accurate classification. It is believed, how ever, that the use of this special schedule has materially assisted in arousing the interest of school authorities in the subject of accurate analysis of school payments, and it is hoped that the presentation of these statistics will show the necessity of cooperation on the part of local officials in any endeavor to obtain a presentation of comparable school statistics. The Bureau of the Census is at the present time studying the question of a proper classification of school payments and receipts. As a result of this study the classification presented in Table 39 will doubtless be spmewhat modified in, the next report issued by this bureau. In the case of "administration expenses," for example, it is important to show defi nitely the cost of administration apart from all other expenses. The present classification includes with administration expenses, payments from school funds to teachers' pension funds or payments in the form of pensions directly to the beneficiaries, and it further includes under the head "miscellaneous'' under "ad ministration expenses" certain payments, such as those for rent of school buildings and insurance on the same, which are items not connected with administra tion. An endeavor will be made to present accurate data on this class of school expenses in the next census report. There is also a question whether it is advisable to show expenses for kindergarten schools separately from those for elementary schools, since there seems to be a tendency in many cities to consider the kinder garten grade as a part of the elementary schools. For some cities the figures presented in Table 39 were obtained from the records of the school department, whereas the payments for school expenses reported for the same cities in Table 4 of this report were obtained from the books of the city comptroller or auditor. In the case of Table 4 it was necessary in all instances to use the figures as recorded in the accounts of the comptroller or auditor, since the figures presented in that table form only a part of a complete statement of city payments and receipts as prepared from the books of the chief accounting officer. In the case of Table 39, however, it was possible to take the figures from departmental books, since this table is a special study on schools and is not prepared as an integral part of a complete financial statement for the several cities. Some of the differences between the figures shown in Table 4 and Table 39 are explained by the facts stated above. Other differences are due to the different classification employed in Table 39. As stated in foot notes to that table, payments for the expenses of finance offices and for medical inspection and nurses are recorded in Table 4 under other heads than those for education. It should also be stated that Table 4 shows the total payments for pensions, whether paid from general school funds or from school teachers' pen sion funds, whereas Table 39 records only those pay ments which are made from the general school funds. The items of "rent" and "insurance," which have been previously mentioned as included under the head "mis cellaneous" under "administration expenses," are in cluded in Table 4 with the expenses of that grade of schools for which the respective costs were incurred, as elementary, high, or night. It should also be noted that Table 39 presents separately in the classification by grades and classes of schools the payments for the expenses of kindergarten, normal, and vacation schools, which in Table 4 are merged with elementary or high. In 27 of the 34 cities reporting expenses for " finance offices," the schools were administered by an inde pendent organization not forming a department of the city corporation. In most other cities where the school department is a subordinate branch of the city corporation, the corresponding expenses of finance offices would not show as separate items of school expense, but would be merged in the total expenses of the chief fiscal officers of the city, as the comptroller, auditor, assessors, or treasurer. In a few cities where the schools are administered by a department of the city corporation, the school officials must employ their own auditing and accounting officers, as the school authorities exercise accounting responsibility for such moneys as have been appro priated for them. For most cities included in this table it is believed that the statistics are sufficiently accurate to justify their analysis with a view to ascertaining the following details: (a) The percentage of total payments for school expenses incurred in administration work. In making this computation it should be borne in mind that schools administered by independent school districts must incur certain administration expenses which will not be shown separately for those schools admin istered by city departments. (The reader interested in ascertaining those cities in which schools are admin istered through the medium of independent districts is referred to Table 2, in the first column of which this information is presented.) (6) The relative amount paid for teachers and supervisors of instruction, which is shown under the head "instruction," and the relative amounts paid for apparatus and supplies, for janitors, and for the maintenance of school buildings. (c) The relative amounts expended for the several DESCRIPTION OF GENERAL TABLES. groups of schools, as elementary (for accuracy it will be best to combine the figures for "kindergarten" and "elementary" schools), high, and night schools. In this case it should be noted that normal, vacation, and special schools are reported for only a limited number of cities. (d) The extent to which the several cities are furnishing free text-books and supplies for pupils (see column headed "apparatus and supplies"). The Census Bureau.has not collected statistics on the enrollment or attendance of pupils or of the number of teachers employed, which might be used as a basis for preparing valuable figures on unit costs. It is hoped that such statistics may be collected in the future, as the comparisons based on carefully computed unit costs are more significant than comparisons based on absolute payments, since the latter comparisons disregard the very important factor of the number of teachers employed and the number of pupils to be instructed. 73 heading, but only such places as are licensed. In a great majority of the cities a license is required for all establishments trafficking in or manufacturing intoxi cating liquors, but in a few cities wholesalers and man ufacturers are not required to take out any form of license and in others a state license only is required. Where the latter condition obtains it is possible that some licensed places have been omitted, for the reason that agents were not specifically instructed to make inquiries concerning state licenses. The sixth column shows the number of pharmacies licensed for the sale of liquors for medicinal, sacra mental, manufacturing, and chemical purposes only. In some cities pharmacies are not licensed and in a few they are licensed to sell in the same manner as other establishments dealing in intoxicating liquors. Pharmacies belonging to the latter class have been tabulated in columns 2 and 4 according as they did or did not sell by the drink. From a sociological point of view a study based TABLE 40. upon the number of places selling by the drink is the Places licensed for the sale of intoxicating liquors.— most important one that can be made in connection Table 40 presents data concerning the licensed traffic with this table. The Bureau of the Census has gath in intoxicating liquors (with the exception of the sale ered statistics on the number of such places in cities of alcohol for mechanical purposes only) in cities of of over 30,000 inhabitants for 1908, 1907, and 1905, only the data for the 30,000 inhabitants and over in 1908. Thefirstcolumn but for purposes of comparison r 151 cities reporting for each } ear are available. shows the date to which the statistics for each city The cities of over 30,000 inhabitants in 1908 refer. In the collection of data for this table field excluded from this comparison are Salem, Mass., Ok agents were instructed to report the number of licenses in force at the close of the license year ending between lahoma City, Okla., Kalamazoo, Mich., West Hoboken, July 1, 1908, and June 30, 1909. Changes in the li N. J., Everett, Mass., Newport, Ky., and Fort Worth, cense law and the practice in some cities of issuing Tex. Of the 151 cities reporting, the number of nolicenses at any time to continue in force for one year license or prohibition cities for the different years was rendered this instruction difficult of application to sev 10 for 1905, 12 for 1907, and 21 for 1908. The figures eral cities, and in order to make it entirely clear to for 1905 are not strictly comparable with those for just what date the figures refer, this column is shown. 1907 and 1908, since they refer to the number of licenses issued during the license year, while those The statistics presented in this table are given in a for the two later years refer to the number in force somewhat more summarized form than in similar ta at the close of the year. The figures in each case, bles in preceding reports. In the report for 1907 an however, convejr practically the same information. attempt was made to show separately the number, respectivel}', of saloons, hotels, and clubs licensed for TABLE XXXV.—Comparative statement of the number of places the sale of intoxicating liquors by the drink, but the licensed for the sale of intoxicating liquors by the drink, by groups results obtained were not entirely satisfactory, because of cities: 1908, 1907, and 1905. of the fact that in a large number of cities onty one [Only the 151 cities reporting for all years are included.] type of license is issued, applying indiscriminately to all places selling liquors by the drink. The second PLACES LICENSED FOR THE SALE O f INTOXICATING LIQUORS BY THE DRINK. column of the present table, therefore, has been made to comprehend all places licensed for the sale of intoxi Decrease from— cating liquor by the drink, or, what amounts to the Number. GROUP OP CITIES. same thing, to be drunk on the premises. 1907 to 1908 1905 to 1907 The fourth column includes all other places licensed Per Num Per 1905 1Num1908 1907 for the sale or manufacture of intoxicating liquors, cent. ber. ber. cent. with the exception of pharmacies selling liquors for United States... 63,874 67;079 71,360 3,205 4,287 4.8 6.0 medicinal, sacramental, manufacturing, and chemical I...... 39,300 40,939 43,528 1,639 To" 2.589 5.9 purposes onty, which are shown in the sixth column. Group 11,079 11,406 12,504 Group II 327 1,098 8.8 2.9 7,838 8,223 8,640 ; 385 417 4.8 4.6 For some cities this column does not include all estab 5,657 6,511 6,694 183 854 2 7 13.1 lishments of the character indicated by the column STATISTICS OF CITIES. 74 For the country as a whole and for each group of cities the decreases between 1907 and 1908, and 1905 and 1907, in the number of places licensed for the sale of liquors by the drink were pronounced, the decrease in number for the one-year period from 1907 to 1908 being much more than half as great as that for the two-year period from 1905 to 1907. For the oneyear period 41 cities showed increases and 84 de creases, the net decrease amounting to 3,205. The 11 cities changing from license to no license contrib uted only 1.135 toward this decrease. It is thus seen that there has been during the year a marked tendency to reduce the number of licensed places in license cities: In connection with this decrease in number it is interesting to note the receipts of the same cities for municipal purposes, from liquor licenses for the same years, as shown in the following table: TABLE XXXVI.—TReceipts from liquor license*, by groups of cities: 1908, 1907, and 1905. TABLE XXXVII.—Increase from 1907 to 190Sin the number of places licensed for the sale of intoxicating liquors by the drink in specified cities. [The cities a r e a r r a n g e d i n t h e order of their p e r c e n t of increase.] PLACES LICENSED FOR THE SALE OP I N TOXICATING LIQUORS B Y THE DRINK. CITY. 1908 Chelsea, M a s s . F i t c h b u r g , Mass. Yonkers, N . Y W i l m i n g t o n , Del 1 Increase from 1907 to 1908. Number. Number. Per cent. 1907 24 30 220 176 21 243 173 140 IS 212 24 30 47 3G 3 31 25.7 10.7 14. ft N o percentage of increase c a n b e shown w h e r e t h e base Is zero. TABLE XXXVIII.—Decrease from 1907 to 1908 in the number of places licensed for the sale of intoxicating liquors by the drink in specified cities. [The cities are arranged in t h e order of their per c e n t of decrease.] [Only t h e 151 cities reporting for each year a r e included. J PLACES LICENSED FOR THE SALE OF IN* TOXICATING LIQUORS BY THE DRINK. RECEIPTS FROM LIQUOR LICENSES. Decrease from 1907 to 1908. Number. Increase from— GROUP OF CITIES. 1907 1908 1905 1907 to 1908 Amount. United States. $40,G13,583 $37,848,195 $29,002,335 $2,765,388 Group I 27,785,473 Group I I . . 6,622,476 Group I I I . . 3,662,559 Group I V . . 2,543,075 25,539,544 6,039,859 3,680,639 2,588,153 1 19,024,881 4,853,705 3,185,185 2,538,564 Per Per cent. Amount. cent. C.8 $8,245,860 21.8 2,245,929 8.1 6,514,663 582,617 8.8 1,186,154 U8,080 »0.5 495,454 M5,078 U . 8 49,589 25.5 19.6 13.5 1.9 Decrease. From the above statement it will be seen that both from 1905 to 1907 and from 1907 to 1908 there were large increases in the receipts from liquor licenses and taxes for the cities having over 30,000 population as a whole and for the cities of Groups I and II, while the cities of Groups III and IV showed an increase in revenues from 1905 to 1907 and a decrease from 1907 to 1908. The decreases for the latter groups result largely from the fact that the majority of the cities changing from license to no license were included in these groups. The changes in the number of places licensed for the sale of intoxicating liquor by the drink from 1907 to 1908 are best illustrated by the following com parative statements. The cities included in these statements are those showing an increase or decrease, respectively, of 10 per cent or more and are arranged according to the magnitude of the change. 1908 1905 to 1907 Worcester, M a s s . . . . Atlanta, G a L y n n , Mass S a v a n n a h , Ga Birmingham, A l a . . Augusta, G a Springfield. O h i o . . . Haverhill, M a s s . . . . Rockford, 111 Knoxville, T e n n . . . Macon, G a Richmond, Va Lincoln. N e b r Pawtuckct, R. I . . . . Woonsocket, I t . I . . . Mobile, Ala Providence, R . I . . . Dubuque, I o w a . . . . Baltimore, Md Chattanooga, T e n n . Binghamton, N . Y . Fort Worth, T e x . . . Schenectady, N . Y . , Auburn, N . Y D a y t o n , Ohio Houston, T e x Davenport, Iowa..., i 1907 ! Number. | Per cent, 108 108 as 147 i 25 i 79 I 50 j 187 : 359 : 87: 1.S44 i 67 : 119 i 157 i 220: 114 . 296 , 338 106 ' 241 150 93 93 38 53 97 SG 204 42 129 94 285 511 118 2.315 81 144 185 250 129 335 380 180 108 103 OS 241 150 93 93 38 53 97 SG 117 17 50 35 98 152 31 471 17 25 28 3G 15 39 42 20 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 44.3 40.5 38.7 37.2 30.9 29.7 20.2 20.3 20.2 17.3 15.1 14.1 11.6 11. 6 11.1 10.7 As indicated by the above statements, two cities shifted from no license to license between 1907 and 190S, while eleven changed from license to no license. The explanation for the marked decreases shown for Richmond, Va., Dubuque, Iowa, and Baltimore, Md., lies in an increase during the year in the license fee. In Richmond the city license fee was increased from $250 to S500, and the state license fee from $350 to S450; in Dubuque the increase was from $000 to $720; and in Baltimore, from $250 to $500. The decrease shown for the cities of Rhode Island resulted from the fact DESCRIPTION OF GENERAL TABLES. that a state law, effective December 1, 1908, limited the number of saloons in the several cities to 1 saloon to every 500 inhabitants, as shown by the last state or Federal census, whereas previously there had been no statutor3r limitation on the number. The decreases in the other cities shown in the statement are not easily explainable from the data at hand, but the}" probabty reflect the result of a widespread movement against the saloon. In the following table a comparison is made of the number of places licensed for the sale of intoxicating liquors by the drink in the cities in the various geo graphic divisions for the three years for which statistics are available, together with the increase or decrease for the different periods: 75 A partial explanation of the marked decrease in the number of places selling liquor by the drink shown in the preceding tables is to be found in the fact that several states and some cities have passed laws within the last year or two limiting the number of saloons either to a definite number or to one saloon to a certain number of inhabitants. Census agents were instructed to note any provisions limiting the number of licenses granted in the different cities, and the following statement of such provisions has been compiled from the license schedules: California.—No state law. In San Francisco the number of saloon licenses that may be granted in any one year is limited by resolution of the board of police commissioners to 2,500. In Los Angeles, Oakland, and Sacramento the number of saloons is limited by city ordinances to 200, 350, and 176, respectively. Colorado.—No state law. In Denver the excise board has ruled TABLE XXXIX.—Comparative statement of the number of places licensed for the sale of intoxicating liquors by the drink, by geo that it will not issue any original saloon license which increases the present number of saloons. graphic divisions: 1908, 1907y and 1905. Connecticut.—A state law prohibits the issuing of an original saloon license in any city or town where the issuance of such license [Only the 151 cities reporting for each year are included.] increases the number of licenses in force on August 2, 1909, beyond 1 license to each 500 inhabitants, as determined by the last PLACES LICENSED FOR THE SALE OF INTOXICATING LIQUORS BY THE DRINK. United States census. Illinois.—No state law. In Joliet the number of saloons is Decrease. Number. limited by a city ordinance to the number in existence on Feb ruary 4, 1908, until the city reaches 50,000 population, when addi DIVISION. From 1905 From 1907 tional licenses may be granted on a basis of 1 license to each 500 to 1907. to 1908. additional population. 1905 1908 1907 Iotca.—By a state law, effective July 1, 1909, no saloon license Num-i Per Num Per ber. jcent. ber. cent. will be granted to any new applicant where the total number of licenses already in force is at least 1 to each 1,000 inhabitants, i United States 6.0 and no transfer of any license in force April 15, 1909, can be legally G3.874 67,079 71,366 3.205 ; 4.8 4,287 effected under such circumstances. 7S0 2.8 25,91S 26,958 27,738 1,040 ; 3.9 North Atlantic division Massachusetts.—State excise laws limit saloon licenses to 1 license 9.8 383 420 : 11.9 New England 3.108 3,528 3,911 to each 1,000 inhabitants outside of Boston and 1 to each *500 397 1.7 620 2.6 Southern North Atlantic. 22.810 23.430 23.827 inhabitants within that city. 70 1.7 3,067 4,166 4,236 1,099 , 26.3 South Atlantic division Michigan.—By a state law which went into effect in September, 1.2 42 572 ! 16.1 Northern South Atlantic. 2,962 3,534 3,576 2$ 4.2 1909, no new saloon license may be issued when the total number GOO 527 ! 83.4 632 Southern South Atlantic. 105 already in force is at least 1 to every 500 inhabitants. In Kalamazoo 8.2 853 , 3.3 2,290 24,772 25,625 27,915 the number of saloons is further limited by city ordinance to 56. 9.1 738 ] 3.6 2,060 Eastern North Central... 19,938 20,676 22,736 4.4 Minnesota.—By a state law, approved in March, 1909, the number 230 115 ! 2.3 Western North Central.. 4,S34 4,949 5,179 of saloons is limited to 1 to every 500 inhabitants. Prior to this 8.8 494 125 j 2.5 South Central division 4,90S 5,093 5,587 law the number of saloons was limited by city ordinance in Min 572 20.3 58 1 2.6 Eastern South Central... 2,183 2,241 2,813 neapolis to 1 to every 435 inhabitants and in Duluth to 169, with »7S »2.8 67 ! 2.3 Western South Central.. 2,785 2,852 2,774 certain exceptions made in case of hotels. 653 11.1 SS | 1.7 Western division 5,149 5,237 5,890 New Jersey.—No state law. In Bayonne the number of licensed 174 UO.O 739 35 4.3 813 778 places is limited by city ordinance to 167 until the population »5 14.9 >8 17.4 103 10S lift 732 14.5 61 1.4 Pacific 4,255 4,316 5,048 exceeds 40,000, when additional licenses may be granted on a basis of 1 for every 500 additional inhabitants. i Increase. Oregon.—An amendment to the charter of Portland, adopted June 3, 1907, provides that no new license shall be granted wrhen From the above statement it will be seen that this will make the total number in force in excess of 1 to every 500 in almost all parts of the country there was a decrease population. from 1907 to 1908 in the number of places licensed Mode Island.—By a state law, effective December 1, 1908, the for the sale of intoxicating liquors by the drink, the number of licensed places is limited to 1 to every 500 inhabitants, only exception being in the Basin and Plateau states, as determined by the last state or Federal census. Wisconsin.—By a state law the number of saloons is limited to in which there was an increase of 8 in number, or of 1 to every 250 inhabitants. 7.4 per cent. The greatest percentage of decrease (83.4) is shown for the Southern South Atlantic states, comprising North Carolina, South Carolina, Georgia, and Florida, and reflects the establishment of state prohibition in Georgia. In addition to the number of saloons in option laws whereby prohibition according foregoing restrictions upon the cities, many states have locala city may have license or as it votes. At the present 76 STATISTICS OF CITIES. time the states of Kansas, Maine, and Oklahoma have constitutional provisions prohibiting the sale or manu facture of intoxicating liquors, while Alabama, Georgia, and Iowa have statutory provisions to the same effect, though the cities and counties of Iowa, through the operation of the "mulct tax" law, derive revenue from this class of business. Charleston, S. C.', reported no liquor dealers, the business being operated by the state under the dispensary law. The final column of Table 40 gives for each license city the number of inhabitants to each place licensed for the sale of intoxicating liquors by the drink, and presents material for comparison of the relative num ber of such places in the different cities. It is perhaps noteworthy that the size of cities has apparently little to do with the number of inhabitants to each saloon, the numbers for cities of the first and fourth group being slightly less than those for cities of the other two groups. The smallest number of saloons in proportion to population is shown for the cities of Pennsylvania, Massachusetts, and Nebraska, and the largest number for cities of Texas, Wisconsin, and New Jersey. The extremes between cities in the same group are as fol lows, the figure following the name of the city indi cating in each case the number of inhabitants to each place selling liquor by the drink: Group I.—Milwaukee, Wis., 161, and Philadelphia, Pa., 758. Group II.—Paterson, X. J., 231, and Fall River, Mass., 1,042. Group III.—Iloboken, X. J., 175, and Lincoln, Xebr., 2,038. Group IV.—Galveston, Tex., 13S, and Newcastle, Pa., 1,900. The annual license fee in many cities is the same for all places selling liquor by the drink, but in some the rate for saloons is different from that for restaurants, clubs, etc., and in still others extra payments are made by some liquor dealers for additional privileges, such as the privilege of selling liquor in bottles, or of keeping the place of business open for a greater number of hours than it is allowed to keep open by the ordinary license. The amounts shown in the table represent the total amounts paid. Where two or more rates are shown, the number of dealers at each rate and other details are shown either in footnotes to the table or in the following tabular statement and the text immediately following: TABLE XL.—ANNUAL LICENSE FEE FOR PLACES SELLING INTOXICATING LIQUORS BY THE DRINK, FOR SPECIFIED CITIES: 1908. | SALOONS SELLING— All kinds of liquors. City* num ber. CITY. By drink. CLUBS. By drink and at wholesale. 33 37 42 44 45 Detroit, Mich Washington, D. C Providence, R. I . . . . Denver,Colo Fall River, Mass 1,598 514 347 446 199 $500 800 800 625 1,200 385 433 81 179 158 450 800 »1,600 500 450 77 326 57 36 64 5 2 13 11,800 450 11,400 M.800 12,500 3 2,800 132 77 127 180 115 1,200 1,200 750 450 750 4 85 89 95 102 107 170 40 «240 78 116 750 11,500 1,000 600 550 110 131 138 140 102 MOO 21 84 54 501 550 U.375 525 450 14G i 153 j 156 158 24 «176 25 120 »1,500 300 »1,400 750 65 71 73 75 79 Norfolk, Va 115 1 ! ! ! ' RESTAURANTS. License Number. License fee. j fee. :j 12 14 3,000 800 49 51 56 58 61 License i Number. License • Number. fee. fee. $800 1,100 13 9 i1 HOT ELS. Malt liquors only. Number. License Number. License Number. fee. fee. 11 15 22 2G j 28 j 125 : 25! 1 2 200 7 200 1 600 1 201 9 223 600 125 200 125 300 j 33 162 87 200 11 •2.250 12 17 5 * 1,500 12,250 12.S00 j 9 iso j 15 6 »1.200 700 ; $900 13 300 39 60 I i 3 2 4 37 75 1 50 j 6 178" 4 13,666 ! 300 ; 300 { 500 • 125 j 162 ! e 6 I 68 • ( 15 6 7 2,100 30 $825 1 $200 7 33 j 250 . 9 12.200 | 25 500 300 250 125 i 3 »2,075 2 11,500 5 12,100 i l 1 ! i License permits selling bv bottle. * Tnree hotels paid $300 extra for privilege of selling bottled goods. * In addition to regular license fee hotel keepers are required to pav $2.50 per guest room. < Three bath houses paid a license of $300 each. * Of these, 43 within the fire limits paid an additional fee of $200. «Of these, 111 paid an additional fee of $40 for privilege of keeping open all night. * DESCRIPTION OF GENERAL TABLES. It will be noted that there is no uniformity in the saloon license fee in the cities of Massachusetts. Most of the saloon keepers in that state take out two or more licenses, and as the law on the subject is rather com plex, the following extract is given to show the classes and minimum cost of liquor licenses prevailing: 77 bar open until 12 o'clock at night; and 16 paid $800 extra for the last two privileges mentioned. In addition to annual licenses certain cities granted temporary licenses or bar permits for the sale of intoxi cating liquors at picnics or entertainments, or allnight permits for the privilege of keeping a saloon open First class.—To sell liquors of any kind to be drunk on the prem all night. The following statement shows the number ises, not less than $1,000. of such permits granted during the fiscal }rear 1908: Second class.—To sell malt liquors, cider, and light wines contain ing not more than 15 per cent of alcohol to be drunk on the premises, not less than §250. j Number of 1 Amount permits Third class.—To sell malt liquors and cider to be drunk on the of fee. : granted. premises, not less than §250. Fourth class.—To sell liquors of any kind not to be drunk on the N e w York, N . Y 2,460 $10 6 Chicago, III 4,403 premises, not less than $300. Buffalo, N . Y .• 4 10 Fifth class.—To sell malt liquors, cider, and light wines containing San Francisco, Cal 63 10 5 e w Orleans, La 671 not more than 15 per cent of alcohol, not to be drunk on the premises, NAlbany, N. Y 3 10 14 10 Camden, N . J not less than $150. Yonkers, N, Y 6 10 Sixth class.—Retail druggists and apothecaries to sell liquors of any kind for medicinal, mechanical, or chemical purposes only, $1. 'Seventh class.—Dealers in paints or chemicals to sell alcohol for The following cities granted licenses to summer mechanical, manufacturing, or chemical purposes only, $1. resorts, which had expired before the close of the Club licenses.—Bona fide clubs, not less than $50 nor more than license year: New Haven, Conn., 1 at $150, and 2 at $500. (Sec. 8S, R. S., 1902.) $225; Waterbury, Conn., 1 at $190, and 1 at $225. Variations in the annual license fees paid by all liquor dealers or manufacturers, except those selling Saloons (forsalcofall Hndsofliquors).—Regular license fee, $1,100, by the drink and pharmacists selling for medicinal, paid by 14 saloons; 619 paid $300 extra to sell bottled goods; 32 paid $1,000 extra to sell at wholesale; and 25 paid $1,500 extra for a whole sacramental, mechanical, and manufacturing pur saler's and a bottler's license. poses, are accounted for by Table XLI. Saloons (selling malt liquors only).—Five paid a license fee of $500, The variations shown for some cities in the fees paid and 1 paid $500 extra for a bottler's license. by distilleries and breweries are owing to the fact that Clubs.—Forty-three paid a fee of $500. Hotels.—Regular fee, $2,000, paid by 5 hotels; 46 paid $300 extra such manufacturers paid according to the amount of to sell bottled goods; 12 paid $500 extra for the privilege of keeping liquor that ihey manufactured or sold. The amounts paid by dealers in Boston could not be shown in the above table, but were as follows: TABLE XLI.—ANNUAL LICENSE FEE FOR PLACES MANUFACTURING INTOXICATING LIQUORS OR SELLING THEM OTHERWISE THAN BY THE DRINK (EXCEPT PHARMACIES SELLING FOR MEDICINAL, MECHANICAL, AND CHEMICAL PURPOSES), FOR SPECIFIED CITIES: 1908. WHOLESALE ESTABLISHMENTS. City num-| ber. Number. License Chicago, 111 Philadelphia, P a . . . Boston, Mass Baltimore, Md Pittsburg, P a '$295 196 34G 72 57 148 i*50 100 1,000 1,000 500 1,000 Detroit, Mich.) N e w Orleans, L a . . . Washington, D . C . Newark, N . J Jersey City, N . J . . . 3 44 3 123 41 18 500 70 140 300 500 750 Los Angeles, Cal..< Scranton, Pa Portland, Oreg Paterson, N . J . Richmond, Va 82 10 9 26 »4 8 900 1,000 400 500 »G50 950 Fall River, Mass Nashville, T e n n Reading, Pa Springfield, Mass Iloboken, N . J 2 10 18 5 10 1,500 1,500 500 2,000 500 Manchester, N . II San Antonio, T e x Elizabeth, N . J ... Salt Lake City. U t a h . Wilkes-Barre, P a 1 Malt liquors only. BOTTLING ESTABLISHMENTS. DISTILLERIES. Number. License $1,000 Number. Number. License fees. Number. $500 1,500 80 500 $250 to $5,000 1,000 * 1,000 175 to 875 License GROCERY STORES. 65 350 to 2,625 250 License fees. PHARMACIES. Number.! Li $1,000 1,500 500 107 350 10 300 £fe $500 250 150 100 COO 720 1,250 to 4,000 400 500 "300 250 150 . 300 3,000 I 1,500 2,500 2,700 300 950 i 1,000 ! 800 22 125 i 750 6 500 9 000 ! 400 , 3 1,750 to 4,500 500 !i 18 * A n additional license fee based upon the output in barrels is also paid. 1,500 350 100 22' 100 "*2" ""'356' 29 i s Three warehouses paid a fee of $50 each , 400 STATISTICS OF CITIES. 78 TABLE XLL—ANNUAL LICENSE FEE FOR PLACES MANUFACTURING INTOXICATING LIQUORS OR SELLING THEM OTHERWISE THAN BY THE DRINK (EXCEPT PHARMACIES SELLING FOR MEDICINAL, MECHANICAL, AND CHEMICAL PURPOSES), FOR SPECIFIED CITIES: 1908—Continued. WHOLESALE ESTABLISHMENTS. City num-i ber, License fees. Number. License Sees, BOTTLING ESTABLISHMENTS. BREWERIES. DISTILLERIES. Number. License fees. i 78 79 SI 85 91 Erie, P a Houston, T e x . . . Harrisburg, Ta.. Dallas, T e x Covington, K y . . 14 4 17 10 3 S603 750 500 750 225 4 SI, 250 to SI. 700 125 G 750 to 1.500 3 125 5 250 95 90 100 101 103 Spokane, W a s h . . Lancaster, P a B u t t e , Mont McKeesport, P a . . Sioux City, Iowa. 5 300 500 900 500 900 1.000 to 1.500 270 to MO 1,250 to 1,500 GOO 104 107 112 115 117 Johnstown, P a — Mobile, Ala Allentown, P a Montgomery, A l a . Little Kock, A r k . . 118 120 126 133 Wheeling, W . V a . York, P a Newcastle, P a Galveston, T e x . . . 144 150 153 158 . Chattanooga, T e n n . . . . J Wast Iloboken, N . J . . : Sacramento, Cal i Fort Worth, Tex "i 17 1 2 i i! .Si 500 500 500 550 2, (XX) 4i 91 500 500 33 . 0; 10 j 8 1,500 500 (JO 750 $500 100 | Number. , I $100 350 1.000 to 2.000 350 750 to 1,500 350 050 1.500 200 125*1 Numlier. FHARMACIES. License : N u m b e r . fees. I License fees. $300 350 375 500 to 1,000 1,250 87.50 1/ 900 \ i\ to 1,500 if License fees. GROCERY STORES. 350 ! 1 ' 14 ' 100 ! 00 j $00 sale of malt liquors only at retail, and $150 on each brewer's license, three-fourths of such amounts going to the state and one-fourth to the county. Arkansas.—State received $300 and county $500 of each license fee, except of a brewer's license fee, of which the state and county together received only $150. Colorado.—State received $25 of each license fee. Indiana.—County received $100 on each saloon keeper's license issued. Where distilleries and breweries were licensed all fees went to city. Iowa.—County received $300 of each license fee. Kentucky.—State received $210 on each saloon license fee and $200 on each wholesale license fee. TABLE XLII.—Per cent distribution of liquor license fees in cities of Missouri.—For St. Louis, two-sevenths of the fee went to the specified states: 1908, state. For Kansas City, two-twelfths went to the state and fivetwelfths to the county. For St. Joseph, 5 per cent went to the PER CENT TO OTHER CIVIL state and 48 percent to the county. For Joplin, $200 of each fee DIVISIONS. r e r cent went to*the state, $266.66 to the county, and $533.34 to a special to city. road district. : Total. * State. County. Montana.—County received $660 of each license fee, except that for a brewer's license, of which the county received approximately California 100.0 Connecticut 90.0 10,0 50 per cent of the total. 10.0 Delaware : IOO.O i 100.0 Pennsylvania.—All brewers' and wholesale license fees went to District of Columbia. 1 100.0 j Florida 40.0 40.0 20.0 66.6, the state. The state also received $50 on each saloon license issued Illinois 100.0 Louisiana 71.4 i 28.6 | in all cities except Philadelphia, Pittsburg, and Scranton, where it 28.0 Maryland 75.0 ! 2.5.0 ! 25.0 received $100. The county received $100 on each saloon license Massachusetts 75.0 25.0 ! 23.0 Michigan 50.0 50.0 . 50.0 granted. Minnesota 9S.0 ; 2.0' 2.o; Nebraska 100.0 I Tennessee.—For Chattanooga, state, county, and city shared alike New Hampshire 50.0 50.0 • New Jersey in all license fees. For Memphis, state received $500 and county 100.0 New York 50.0 50.0 50.0 $150 of each license fee. For Nashville, state, county, and city Ohio: Cincinnati 70.0 30.0 30.0 ' shared alike in all license fees, except in the case of a distiller's Cleveland 70.0 30.0 30.0 AH other cities... license fee, one-half of which went to the city and one-half to state 50.0 50.0 30.0 20.0 100.0 Oregon and county together. 75.0 Rhode Island 25.0 25.0 ■ 100.0 Utah Texas.—For all cities,' except Galveston, the state and county 100.0 West Virginia 100.0 together received 25 per cent of all license fees. For Galveston the Wisconsin . proportion received by the state and county was two-sevenths. Virginia.—The state received $450 on each license issued for the The distribution of license fees in states having cities of over 30,000 population not enumerated in the above sale of spirituous liquors, $150 on each license for the sale of malt liquors only, and $250 on each distiller's license. It also received statement was as follows: $2 for each resident member of alt clubs selling intoxicating liquors Alabama,—State and county together received $350 on each by the drink, the total to be received from any one club not to license for the sale of all kinds of liquors, $87.50 on each license for exceed $450. The annual license fees shown in Table 40 represent the total amounts paid. In some cities this amount includes a fixed fee for a license granted by the state cr county in addition to that for a license granted by the city. Thus for the cities of Colorado the amount shown includes a fee of 825 for a state license, and for the cities of Arkansas, Indiana, Kentucky, Missouri, Montana, and Tennessee the amounts shown include fees for a county license. The following table shows the per cent distribution of license fees in cities of specified states: DESCRIPTION OF GENERAL TABLES. 79 LIST OF CITY NUMBERS. Throughout the general tables of this report the cities are arranged and numbered according to the esti mated population on June 1, 1908, with the exception of San Juan, P. R., which is placed at the end of each table. 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 each being indicated: CITY AND STATE. City number. Alabama: Birmingham Mobile Montgomery Arkansas: Little Rock California: Los Angeles Oakland Sacramento San Francisco... Colorado: Denver Pueblo Connecticut: Bridgeport Hartford New Britain New Haven Waterbury Delaware: Wilmington District of Columbia: Washington Florida: Jacksonville Georgia: Atlanta Augusta Macon Savannah Illinois: Chicago East St. Louis... Joliet Peoria Quincy Rockford Springfield Indiana: Evansville Fort Wayne Indianapolis..... South Bend Terre Haute Iowa: Davenport Des Moines Dubuque Sioux City 51151°—10 97 107 115 117 28 60 153 10 26 154 51 45 140 33 75 53 15 129 39 108 149 64 109 148 69 125 136 119 72 88 19 99 86 116 54 105 103 6 CITY AND STATE. Kansas: Kansas City.. Topeka Wichita Kentucky: Covington— Louisville Newport Louisiana: New Orleans.. Maine: Portland Maryland: Baltimore Massachusetts: Boston Brockton Cambridge— Chelsea Everett Fall River.... Fitchburg Haverhill Holyoke Lawrence : Lowell Lynn Maiden New" Bedford. Newton Salem Somerville.... Springfield... Taunton Worcester Michigan: Bay City Detroit Grand Rapids, Kalamazoo... Saginaw Minnesota: Duluth Minneapolis.. St. Paul Missouri: Joplin.... Kansas City.. St. Joseph St. Louis City number. 57 111 122 91 20 155 14 82 6 5 90 46 131 151 42 146 135 89 61 49 55 121 56 133 134 62 58 156 29 123 11 44 142 93 63 17 21 132 24 36 4 CITY AND SrATE. Montana: Butte Nebraska: Lincoln Omaha South Omaha... New Hampshire: Manchester New Jersey: Atlantic City... Bayonne Camden Elizabeth Hoboken Jersey City Newark Passaic Paterson Trenton West Hoboken.. New York: Albany Auburn Binghamton Buffalo Elmira New York Rochester Schenectady— Syracuse Troy Utica Yonkers Ohio: Akron Canton Cincinnati Cleveland Columbus Dayton Springfield Toledo Youngstown Oklahoma: Oklahoma City. Oregon: Portland Pennsylvania: AUentown Altoona City number. 100 92 32 124 71 113 98 52 74 68 18 16 110 33 50 150 47 147 106 9 139 1 23 "67 35 59 70 66 87 128 12 8 27 41 114 25 84 141 37 112 94 CITY AND STATE. Pennsylvania—Contd. Chester Erie Harrisburg Johnstown Lancaster McKeesport Newcastle Philadelphia Pittsburg Reading Scranton Wilkes-Barre York Rhode Island: Pawtucket Providence Woonsocket South Carolina: Charleston Tennessee: Chattanooga Knoxville Memphis Nashville Texas: Dallas Fort Worth Galveston Houston San Antonio Utah: Salt Lake City.... Virginia: Norfolk Richmond Washington: Seattle Spokane Tacoma West Virginia: Wheeling Wisconsin: La Crosse Milwaukee Oshkosh Racine Superior t GENERAL TABLES. (81) GENERAL TABLES. 83 TABLE 1.—DATE OF INCORPORATION, POPULATION, AND AREA OF CITIES HAVING AN ESTIMATED POPULATION OF 30,000 OR OVER ON JUNE 1,1908. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21. For revised esti mates of population for 1908, based upon the decennial census of 1910, see appendix to this report, page 341.] DATE OP INCORPORATION AS A CITY. City num ber. AREA (ACRES) JUNE 1, 1908. Estimated as of June 1- Total. 1906 1900 Land. Water. Total. Land. Water. ! 1890 24,065,539 23,511,039 J22,922,119 19,697,808 14,762,706 12,346,053.1 22,055,424.9 U63,748.2 U 151,398.5 145,118.9 6,279.6 Grand total.. Group Group Group Group 1907 AREA (ACRES) ANNEXED SINCE JUNE 1, 1900. Decennial census, Junel— First. Latest. 1908 • I... II.. III. IV. ,13,658,705 13,363,529 4,500,925 14,440,876 3,260,049 3,189,271 2,585,860 2,517,363 13,068,918 4,2S0,626 3,113,790 2,458,785 11,311,823 3,668,042 2,635,215 2,082,728 8,510,345 2,675,390 2,048,490 1,528,481 1911,545.6 533,245.3 476,657.4 424,604.8 2 721,424.1 * 69,161.5 23,908.0 486,382.0 46,863.3 50,468.5 451,426.5 25,230.9 »36,537.8 40,484.2 2396,192.3 *22,492.5 23,908.0 46,841.1 3,627.4 36,060.2 477.6 3S,309.6 2,174.6 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. 34,113,043 3,437,202 « 2,507,414 3 4,338,3221*4,225, 1 2,166,055 12,107,620 2,049,185 1,693,575 1,099,850 1,491,GS2 'l, 406,403 1,441,735 1,293,697 1,046,964 674,012 649,320 575,238 451,770 New York, N . Y . . Chicago, 111 Philadelphia, P a . . St. Louis, Mo 1653 1837 1701 1822 1901 1875 1854 1876 Boston, Mass Baltimore, Md Pittsburg, Pa Cleveland, Ohio... 1822 1796 1816 1S36 1854 1898 1901 1891 a 616,072 3 609,175 561,120 568,571 531,527 547,523 475,864 491,401 3 602,278 553,669 520,322 460,327 560,892 508,957 451,512 381,768 Buffalo, N . Y San Francisco, Cal. Detroit, Mich Cincinnati, Ohio... 1832 1850 1824 1819 1891 1900 1SS3 1903 >391,629 «386,724 >381,819 Milwaukee, Wis.., New Orleans, L a . . Washington, D. C. Newark, N . J 1847 1805 1802 1836 1874 1896 1878 1S36 * 327,873 3322,513 318,652 323,157 317,380 312,548 * 302,324 »295,979 («) (*) '376,174 349,316 '367,494 347,123 (6) 7 353,535 345,230 3317,903 314,146 307,716 3289,634 ,008.3 484,933.0 39,276.8 209,218.0 114,932.3 83,340.0 39,276.8 448,477 434,439 343,904 261,353 27,300.0 20,255.0 26,033.7 26,348.8 26,250.0 19,290.0 26,033.7 26,178.8 352,387 342,782 285,704 325,902 255,664 298,997 205,876 296,908 26,884.0 81,280.0 25,423.3 27,872.0 26,496.0 29,760.0 25,423.3 27,855.0 285,315 2S7,104 278,718 246,070 204,468 242,039 230,392 181,830 14,459.8 120,960.0 44,316.9 14,976.0 38,403.4 14,826.0 (*) 7,076.0 1,593.0 1,050.0 965.0 2,927.0 4,323.1 2,927.0 4,323.1 17.0 7,290.0 5,312.0 7,290.0 5,312.0 **"*i70*6' 14,135.8 388.0 51,520.0 324.0 1,035.1 1,035.1 5,908.5 150.0 3,020.8 3,020.8 2,562.5 ! I 2,562.5 362.0J 362.0 (8) GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. 17 Minneapolis, Minn... 18 Jersey City, N. J 19 Indianapolis. I n d . . . . 20 21 1867 1827 1831 1824 1854 18S1 8297,527 3285,676 18S9 ! 3248,458 3 243,205 234,774 227,698 1905 1893 ! 1 233,069 229,599 1900 3217,397 3210,606 3273,825 »237,952 219,154 226,129 3203,815 202,718 206,433 169,164 204,731 163,065 164,738 i 163,003 105,436 161,129 1 133,156 34,106.0 12,288.0 20,943.7 15,647.0 35,481.6 31,622.0 8,320.0 20,369.6 13,094.0 33,388.8 2,484.0 3,968.0 574.1 2,553.0 2,092.8 22 23 24 25 ■ Toledo Ohio 1832 1834 1853 1837 1859 1866 3212,457 3207,850 1903 3193,111 3189,384 188,582 185,479 1903 169,366 164,673 1837 1904 | 155,124 153,524 3203,243 3185,703 182,376 159,980 151,920 175,597 162,608 163,752 131,822 133,859 132,146 133,896 1 132,716 1 81,434 106,713 | 11,701.0 12,722.6 16,768.0 18,234.8 37,920.0 11,353.0 12,252.2 16,743.0 16,450.0 37,348.0 •348.0 470.4 25.0 1,834.8 | 572.0 | 1816 1851 1848 1869 1849 148,722 145,414 3132,020 3130,078 6 125,560 102,479 118,421 80,671 102,320 2 6 « n»ni7i»r P/i!o 32 33 New Haven, Conn... 34 35 36 1857 1784 1866 1848 1853 1834 1 152,031 18S9 1894 3133,963 1896 (•) 1891 132,581 1905 I 131,370 125,627 1899 123,959 1901 1900 1 3123,607 1885 i 123,004 37 38 39 40 41 1851 1851 1847 1782 1841 1903 1871 1874 1782 1903 ! 116,630 112,757 ! 3115,343 3114,072 i 109,545 107,265 i 107,844 106,227 106,897 103,243 109,834 3 112,801 104,934 87,246 100,799 90,426 105,171 89,872 85,050 85,333 42 Fall River, Mass.. 43 Nashville, Tenn 1854 1806 1850 1784 1846 1903 1883 1905 1SS0 1891 [3106,301 3100,121 1 105,877 105,278 »|M03,871 r101,832 93,484 . 101,146 3100,762 399,653 3105,942 84,703 '99,794 95,822 398,544 104,863 80,865 87,565 79,850 91,886 27 28 29 44 4(j i r* n _i..i,iJL. u.« («) («) () 125,018 88,150 50,395 84,655 42,837 64,495 128,799 127,768 123,427 121,343 3120,631 120,504 124,167 121,227 118,692 3118,880 118,004 102,555 "66,536 81,298 i 108,027 75,215 102,026 88,143 108,374 52,324 102,979 10,400.0 10,176.0 39,174.7 39,472.7, 23,683.0 24,586.0 54,062.0 ! "35,232.0 9,822.0 9,822.0 224.0 298.0 903.0 18,830.0 15,680.0 14,340.0 i 12,503.9 1 11,520.0 6,198.0 15,380.0 11,460.0 12,361.7 11,020.0 6,110.0 300.0 2,880.0 147.2 500.0| 88.0 | 46,385 78,347 65,533 81,3SS 61,220 28,136.0 5,357.0 7,680.0 6,373.0 7,661.0 26,742.0 5,157.0 7,680.0 5,873.0 7,213.0 1,394.0 [ 200.0 74,398 76,168 60.278 53,230 70,028 26,156.0 11,142.0 11,040.0 11,065.6 4,182.4 21,723.0 10,932.0 10,730.0 10,955.6 4,016.4 4,433.0 210.0 310.0 110.0 166.0 500.0 448.0 "6.4 »*6.4 1,051.6; 1 1,001.2 ii,776."6 ii,776.6 i9,806.6 I n,ii9.6 i75.6 | 1 177.0 2,687.0 175.6 177.0 3,856.0 [ 3,856.0 800.6 2,849.4 1,440.8 800.0 2,749.4 1,290.8 100.0 150.0 140.0 780.0 4,838.0 j 4,838.0 640.0 "Including land area of cities for which total area was not reported. a Not including area in cities for which the land and water areas were not reported separately. 3 Based on Federal census of 1900 and state census of 1905. * Estimated. « Population not shown, as no reliable estimate could be made. An estimate for this city is, however, included in the totals. ' Based on Federal census of 1900 and state census of 1904. 8 Not reported separately. • Not including harbor area, w Detached. n Includine 652 acres in Fort Lawton. "Census of1800 defective. Population for 1890 estimated at mean between 18S0 and 1900. 50.4 ': STATISTICS OF CITIES. 84 TABLE 1.—DATE OF INCORPORATION, POPULATION. AND AREA OF CITIES HAVING AN ESTIMATED POPULATION OF 30,000 OR OVER ON JUNE 1, 1908—Continued. (For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21. mates of population for 1908, based upon the decennial census of 1910, see appendix to this report, page 341.] For revised esti G R O U P I I L - C I T I E S H A V I N G A P O P U L A T I O N O F 50,000 T O 100,000 I X 1908. DATE OF INCORPORATION AS A CITY. City num ber. CITY. Estimated as of June 1— First. AREA (ACRES) JUKE 1 ,1908. POPULATION. Latest. 1908 1907 1906 ! Decennial census, Junel— 1 1900 ' j AREA (ACRES) ANNEXED SINCE JUNE 1, 1900. 1 ! Total. 1 Land. Water. 1890 j Total. : Land. Water. i i 47 48 49 50 51 52 63 54 55 56 Albany, N . Y Reading, Pa Bridgeport, C o n n — Camden, N . J Wilmington, Del Des Moines, I o w a . . . . N e w Bedford, Mass.. 1686 1847 1836 1792 1836 1906 1847 1836 1874 1895 199,999 95,201 195,141 190,703 88,700 199,268 93,171 195,157 188,529 86,487 198,537 91,141 195,173 186,365 84,274 94,151 78,961 94,969 I 73,307 70,996 1828 1832 1857 1850 1847 1828 ! 1832 j 1907 1850 1 1847 187,819 87,700 183,717 182,159 181,514 186,334 86,420 181,020 180,453 179,130 184,849 85,140 178,323 178,748 176,746 75,935 76,508 62,139 68,513 62,442 94,923 58,661 77,096 57,458 48,866 *63,018 61,431 50,093 55,727 i 40,733 38,316 51,418 44,179 62,059 * 75,057 2^73,360 j 66,960 4S.682 62,559 44,654 mo 7,197.0 3,965.0 9,098.0 ! 4,903.0 8,576.0 1 6,914.0 3,965.0 8,308.0 4,490.0 8,460.7 790.0 413.0 115.3 5,029.5 ! 6,515.0 ! 35,309.2 i 7,248.0 12,373.0 4,474.5 4,026.0 34,549.2 6,943.0 12,173.0 555.0 »2,489.0 760.0 305.0 200.0 6,760.0 24,662.0 5,964.4 8,914.0 4,577.0 ' 6,460.0 23,964.0 5,021.4 8.750.0 4,185.0 300.0 698.0 943.0 164.0 392.0 i 1,100.0 : 1,050.0 J !:::::::::: i 1886 1852 1816 1854 1853 1886 1852 1900 1889 1853 4 80,839 180,428 176,999 * 80,522 178,132 176,756 174,544 173,046 «77,912 175,836 176,513 73,812 171,548 62 Somerville, Mass 63 64 65 Norfolk, V a 66 ! Y o n k e r s , N . Y 1871 1870 1789 1845 1872 1899 1900 1789 1906 1895 173,849 172,125 71,163 70,130 69,503 »72,323 169,731 69,880 68,530 166,806 170,798 167,337 68,596 66,931 164,110 61,643 52,969 54,244 46,024 47,931 40,152 33,115 i 43,189 34,871 j 32,033 1 2,700.0 43,116.8 ! 4,320.0 4,300.6 13,440.0 2,600.0 39,276.8 4,042.0 3,576.1 12,700.0 100.0 3,840.0 278.0 724.5 740.0 1,056.0 i 1,056.0 67 Schenectady, N . Y . . . 68 1 H o b o k e n , N . J 69 1 Peoria, III 70 U t i c a . N . Y 71 Manchester, N . I I . . . . 1798 1855 1845 1832 1846 1909 1855 1892 1908 1846 169,331 169,130 69,043 168,005, 67,275 165,625 167,709 67,704 166,552 65,989 161,919 166,689 66,365 165,099 64,703 31,682 59,364 56,100 56,383 56,987 19,902 43,648 i 41,024 44,007 44,126 5,021.4 1,220.0 5,471.0 5,802.4 21,700.0 ; 4,966.4 825.0 5,471.0 5,752.4 21,065.0 55.0 395.0 2,100.0 j 2,080.0 72 73 74 75 76 1847 1837 1855 1853 1851 1905 1903 • 1863 1896 1888 66,115 65,839 165,536 65,489 63,283 65,282 64,275 163,860 63,696 62,216 63,957 62,711 162,185 61,903 61,202 59,007 53,321 52,130 951,139 53,531 4,115.0 23,040.0 6,230.0 18,048.0 27,578.2 4,085.0 22,913.0 6,191.0 17,981.0 27,033.6 30.0 '275.0 . « 275.0 127.0 39.0 j 380.0 380.0 t 67.0 14,375.0 14,433.0 544.6 " 2 , 2 4 4 . 5 ji»2,244.5 1871 1851 1839 1875 1860 1898 1851 1905 1890 1860 62,922 62,442 61,794 57,591 56,663 60,121 59,993 58,132 55,392 65,735 51,721 52,733 44,633 37,714 50,167 37,718 40,634 27,557 36,006 39,385 | 3,444.0 4,900.6 . 10,162.0 23,680.0 5,035.2 3,172.0 4,780.6 10,036.0 20,928.0 2,943.3 272.0 180.0 j 126.0 ! 2,752.0 ! 2; 091.9 41.6 41.0 4,403.0 4,403.0 1,760.0 1,760.0 352.7 562.3 1 82 83 | 84 1 Youngstown, Ohio. J 85 Dallas, T e x 1832 1783 1868 1856 1863 1783 1868 1907 56,839 56,487 66,413 54,895 56,003 56,402 1 54,402 54,338 65,167 56,317 52,710 62,793 50,145 65,807 44,885 42,638 36,425 54,955 1 33,220 38,067 14,825.1 3,276.8 6,724.8 10,281.0 13,790.7 2,406.4 6,574.8 10,165.8 1,034.4 870.4 150.0 { 115.2 J63.3 i63.3 j 3,469.0 3,469.0 Terre Haute, I n d — Akron, Ohio Fort Wayne, Ind 1833 1836 1839 1873 1905 1865 1894 1897 54,608 63,408 53,199 152,466 53,707 52,073 52,219 151,622 | 52,805 50,738 60,947 150,778 36,673 42,728 45,115 45,712 30,217 27.C01 j 35,393 ! 35,637 5,486.0 7,468.8 5,360.0 10,464.0 5,026.0 7,380.8 5,160.0 9,849.0 460.0 11 88.0 200.0 615.0 i,3l8.6 | Brockton, Mass 1881 1834 1871 ; 1889 1881 1894 1887 1908 152,432 51,105 50,949 »'50,875 160,886 50,495 49,590 M49,808l 149,340 46,436 48,232 »» 48,742 40,063 42,938 40,169 42,345 27,294 37,371 : "26,586 46,322 13,798.4 1,797.0 4,802.1 7,897.1 13,798.4 1,796.0 4,799.5 7,657.1 1.0 2.6 240.0 300.6 3U0.6 "350.0 1*350.0 5.9 5.9 | 57 58 59 60 61 77 78 •79 80 81 ' 86 87 88 89 90 91 92 93 Kansas City, K a n s . . . Springfield. Mass Troy,N. Y . Oakland, Cal San Antonio, T e x . . J Elizabeth, N . J Waterbury, C o n n — Salt Lake City, U t a h . Wilkes-Barre, P a Erie, P a Saginaw, Mich (•) («) . («) 61,521 1 61,202 ! 59,963 50,756 37,673 37,764 »33,202 44,843 i ! ; 1 50.0 635.0 19.8 19.8 2,037.6 2,547.0 (') j 040.0 90.0 n 20.0 2,102.6 1 2,102.6 811.0 j 811.0 "58*6 209.6 1,556.0 i 1,556.0 i Based on Federal census of 1900 and state census of 1905. 2 Estimated. 3 Including 1,460 acres of marsh land. * State census. * Including population of territory annexed in 1901. « Population not shown, as no reliable estimate could be made. An estimate for this city is, however, included in the totals. ? Not reported. »14 acres of land detached and 289 acres of land annexed. » Population of Waterbury town. Town and city made coextensive in 1902. 102,523.5 acres detached and 279 acres annexed. ii Census of 1890 defective. Population for 1890 estimated as mean between ksso and 1900. i*125 acres of land annexed and 475 acres of land detached. i* Based on Federal census of 1900 and state census of 1904. 50.0 i 1,268.0 50.0 GENERAL TABLES. 85 TABLE 1.—DATE OF INCORPORATION, POPULATION, AND AREA OF CITIES HAVING AN ESTIMATED POPULATION OF 30,000 OR OVER ON JUNE 1, 1908—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21. For revised esti mates of population for 1908, based upon the decennial census of 1910, see appendix for this report, page 341.] GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 I N 1908. DATE OF INCORPORATION AS A CITY. Estimated as of June 1— Decennial census, June 1— First. Latest. Total. Land. -II2,114.6 23,840.0' 2,660.0 4,274.0 3,938.0 2,114.6 301.0 23,539.0 30.0 2,630.0 4,274.0 ! 2,577.0 J 1,361.0 21,819 10,723 20,741 27,633 37,806 6.405.1 3,300.0 2,240.0 5,725.0 28,645.0 5,132.4 \ 3,300.0 2,236.8 5,498.0 28,020.0 35,936 36,297 39,647 38,469 39,441 21,805 30,311 35,005 31,076 2,917.5 7,680.0 6,400.0 11,200.0 3,042.0 29,655 27,777 33,608 35,416 27,838 15,169 13,028 31,007 25,228 13,055 1907 1906 1900 48,878 j 48,078 1 47,097 2 46,078 47,910 47,000 47,129 45,869 2 44,170 30,337 38,973 19,922 36,848 32,011 41,459 38,415 j 26,178 19,033 32,722 47,405' 47,360 46,264 345,871 <45,656 46,005 45,492 44,851 245,041 244,088 44,605 43,624 43,438 244,211 242,520 35,999 30,470 34,227 39,231 33,111 1908 Altoona, Pa Spokane, W a s h . . . . Lancaster, Pa Birmingham, Ala.. Bayonne, X. J 18CS 1883 1818 1871 1SG9 South Bend, I n d . . Butte, Mont McKeesport, P a . . . Pawtucket, R. I . . . Sioux City, I o w a . . 1S65 1879 1S91 1886 1857 Johnstown, Pa Dubuque, Iowa Binghamton,N. Y . Mobile, Ala Augusta, Ga 1889 1840 1867 1814 1798 1889 1840 1907 1901 179S 45,430 245,327 I «45,165 ! 44,382 | 44,353 44,340 244,198 244,475 43,642 43,739 East St. Louis, 111.. Passaic, N . J Topeka, Kans Alfentown, Pa Atlantic City, N. J.. 1865 1S73 1857 18G7 1854 1888 1873 1903 18S9 1902 ! 44,102 j *43,723 ! * 43,698 j 43,686 j 243,446 42,530 241,761 242,792 42,618 241,495 43,250 243,0X0 243,7So 42,903. 43,125 40,958 239,799 ^41,886 41,595 239,544 Springfield, Ohio... Montgomery, Ala... Davenport, I o w a . . . Little Rock, A r k . . , Wheeling, W . V a . . . 1850 1837 1851 1831 1836 1850 1905 1851 1875 1907 j 43,339 42,8S7 2 42,522 42,445 ! 42,364 42,704 41,847 2 41,614 41,202 41,929 42,069 40,808 240,706 39,959 41,494 38,253 30,346 35,254 38,307 38,878 Springfield, III.. York, P a . . Maiden, Mass.. Wichita, Kans.., Bay Citv, Mich.. 1840 18S7 1882 1871 1865 1882 1887 1S82 1886. 1907 42,129 40,98G »40,660 M0, GOO «40,535 39,631 40,079 239,786 336,898 * 40,561 38,933 39,168 238>912 *35,541 *40,587 South Omaha, Nebr. Quincy,Iil Newcastle, Pa , Superior, Wis , Canton, Ohio 1886 1839 1 1854 1903 1895 1889 1891 1854 40,352 40,058 39,901 I 239,827 j . 39,504 38,558 39,583 38,464 238,735 38,972 Jacksonville, F l a . Chester, P a Chelsea, Mass JopHn, M o . . . Newton, Mass 1822. 1866 1857 1S73 1873 1887 1889 1S94 1900 1902 j 239,423 39,338 239,218 38,887 238,771 Salem. Mass Haverhill, Mass.. Rockford,Ill Knoxville, Tenn.. Galveston, T e x . . . 1836 1870 1852 1815 1836 1870 18S0 1907 1903 | ; Etmira,N. Y New Britain.Conn. 1 Oklahoma City, Okla Kalamazoo, Mich... Woonsocket, R. I . . . 1864 1*71 1S90 1884 1906 1905 1891 1907 18S8 I 1 | i 1 Chattanooga, Tenn. Racine, Wis Fitchburg.Mass.... Auburn, N. Y Joliet,Ili 1S51 1848 1872 1848 1852 Macon. Ga ; WestHoboken,N.J.. •Everett, Mass I Oshkosh, Wis i Sacramento, Cal I Pueblo, Colo Newport, K y Taunton, M a s s . . . LaCrosse, W i s . . . Fort Worth, T e x . San Juan, P. R 1868 1 49,846 1891 '. 1818 • 49,017 1871 j 1 48,325 1872 2 47,986 AREA (ACRES) ANNEXED SINCE JUNE 1, 1900. AREA (ACRES) JUNE 1, 1908. POPULATION. Water. Total. 457.6 457.6 10,880.0 I. 10,879.0 130.0 130.0 1,272.7 3.2 227.0 625.0 2,570.6 2,000.0 136.9 2,570.6 2,000.0 2,717.5 7,290.0 5,913.6 8,640.0 2,846.0 200.0 390.0 4S6.4 2,560.0 196.0 262.4 5,200.0 2,087.7 4,454.7 2,916.4 2,775.0 5,170.0 2,069.2 4,229.7 2,856.4 2,775.0 30.0 18.5 225.0 60.0 31,895 21,883 26,872 25,874 34,522 5,760.0 4,211.2 5,013.0 5,820.0 2,050.0 5,660.0 4,211.2 5,013.0 5,440.0 1,345.0 100.0 380.0 705.0 34,159 a % 708 33,664 24,671 40,747 24,963 20,793 23,031 23,853 40,820 4,879.8 2,096.0 3,072.0 12,260.0 7,071.8 4,879.8 2,066.0 3,062.0 12,000.0 6,316.8 30.0 10.0 260.0 755.0 36,765 •39,108 36,847 237,643 38,440 26,001 36,252 28,339 31,091 30,667 8,062 31,494 11,600 11.9S3 26,189 4,160.0 3,715.1 5,915.0 27,000.0 5,840.0 3,960.0 3,715.1 5,815.0 23,400.0 5,760.0 238,049 38,G70 238,575 37,279 238,123 236,675 38,002 237,932 35,671 237,475 28,429 33,988 34,072 26,023 33,587 17,201 »27,302 27,909 9,943 24,379 5,920.0 3,000.0 1,440.0 6,520.0 11,406.0 36,094 2 38,295 238,092 36,701 36,620 35,224 237,961 237,961 36,051 36,051 34,355 35,956 37,175 31,051 32,637 37,789 30,801 27,412 23,5S4 22,535 29,084 5,440.0 21,985.5 5,702.0 2,551.0 4,989.2 235,754 35,560 »35,511 *35,160 234,590 235,744 34,641 "32,452 »33,816 233,792 235,734 33,722 •29,250 *32,472 232,994 35,672 25,998 10,037 24,404 28,204 30,893 16,519 4,151 17,853 20,830 1901 1905 1872 1906 1876 ! 34,535 ! 234,202 I 233,915 233,835 ! 33,129 34,416 233,565 233,617 233,399 32,657 34,297 232,928 233,319 232,963 32,185 30,154 29,102 31,531 30,345 29,353 29,100 21,014 22,037 25,858 23,26-1 1832 18SS 1892 1S53 1863 1893 1S88 1892 1853 1893 i 32,838 1 32,765 231,477 1 232,674 231,021 231,976 231,491 231,949 31,311 1 31,600 32,692 230,280 230,066 231,033 31,022 23,272 23,094 24,336 2S,284 29,282 1873 1850 1864 1856 1872 1891 1894 1882 1856 1907 i 31,557 i 31,006 ! 2 30,926 j 229,187 31,190 30,667 230,940 229,151 30,824 30,329 230,953 2 29,115 28,157 28,301 31,036 28,895 26,6S8 1511 1902 1901 18SS I 1891 ] 1886 1SS6 I 23S,629 238,223 37,351 1 37,189 0) 1 35,675 (») 35,195 32,315 (•) 3,000.0 1,205.0 6,520.0 11,106.0 4,827.0 20,403.3 5,510.0 2,541.0 4,989.2 *6,"690.*6 5,005.0 15.0 15.0 2,496.0 2,495.0 84a 0 740.0 (<) 2,995.2 («) 2,617.1 200.0 100.0 3,600.0 80.0 131.0 632.0 131.0 632.0 1,600.0 1,600.0 («) "m'o 300.0 613.0 1,582.2 192.0 10.0 >% («) *4.0 518.0 518.0 4,858.0 4,855.0 4,546.0 8,418.0 3,175.0 5,031.0 5,532.0 201.0 20.5 15.0 91.0 100.0 3,724.0 2,960.0 17,728.0 5,440.0 2,554.0 3,304.0 2,900.0 17,528.0 5,390.0 2,421.0 420.0 60.0 200.0 50.0 133.0 S32.0 832.0 22,746 11,665 11,068 22,836 26,386 ' 4,906.2 546.0 2,176.0 5,228.4 2,890.8 4,856.6 546.0 1,98S.0 4,940.6 2, $90.8 49.6 1,191.7 1,191.7 188.0 287.8 20.0 20.0 24,558 24,918 25,44S 25.090 23,076 7,280.0 843.0 31,431.0 5,866.5 4,268.8 224.0 224.0 28,487.0 5,330.9 4,268.8 3,555.6 3,555.6 (<> 4,747.0 8,438.5 3,190.0 5,122.0 , 5,632.0 || 7,275.0 729.0 5.0 114.0 2,944.0 535.6 » Population not shown, as no reliable estimate could be made. An estimate for this city is, however, included in the totals. 2 Based on Federal census of 1900 and state census of 1905. • State census. «Not reported. ^ , x t.Mt 6 Based on Federal census of 1900 and state census of 1904. •f Not reported separately. Estimated. «Detached. . . mMm • Based on Federal censuses of 1900 and 190i. 10 Special Federal census. Land. 1890 999.8 W STATISTICS OF CITIES. 86 TABLE 2.—SUMMARY OF PAYMENTS, RECEIPTS, AND CASH BALANCES, BY DIVISIONS AND FUNDS: 1908. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21.] City num ber. CITY, AND DIVISIONS AND FUNDS OF ITS GOVERNMENT. Date of close of fiscal year. Aggregate of Cash on all payments Cash on hand at ; To divisions, hand at close and cash on < beginning hand at close j of year. TnthATtuhii.-. enterTo the public. ii pfunds, rises; officeSr of year.1 ! of year. : and accounts.' From the public. From divisions, funds, en terprises, o likes, and accounts. :$1,109,365,253 J $174,751,759 \ $19S,640,S0S $l;4S2,757,820 j$145,S9S,472 $1,163,563,350 $173,295,998 Grand total. 749,917,572 171,096,012 108,210,172 79,535,497 Group I . . . Group II.. Group III. Group IV. 121,243,540 < 131,650,524 30,570,310 36,293,339 13,294,794 ( 17,003,131 9,643,115 j 13,693,814 88,811,016 30,059,986 14,224,812 12,802,65S 793,766,949 120,233,671 178,06S,S55 30,430,820 111,018,735 13,270,550 »r3C0,957 80,708,811 $449,102,837 < $14,044,419 $388,237,048 $46,821,370 1,002,811.636 23S,559,661 13S,514,097 102,672,426 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 190S. New York, N. Y. $370,539,609 I $46,821,370 ! $31,741,85S General treasury Cash in transit Foreign fire insurance tax. Mortgage tax Sinking funds Investment fund Public trust funds Private trust funds Dec. 31,1903.. Dec. Dec. Dec. Dec. Dec. Dec. 31,1908.. 31,1908.. 31,1908.. 31,1908.. 31,1908.. 31,1908.. Chicago, III City corporation. General treasury Incomplete t r a n s f e r fund. Sinking funds Investment funds Public trust funds Dec. 31,1908.. Dec. 31,1908 Dec. 31,1908 Sept. 30, Dec. 31, 1908; May 31,1909. Dec. 31,1908 Private trust funds.. Cook County . General treasury Private trust fundsSchool district. Dec. Dec. General treasury Sinking funds.Public trust funds.. Private trust funds June Dec. June j June 1,1908. 1,1908.. 30,1909. 31,1908. 30,1909. 30,1909. Park commissions. General treasury.... Sinking funds Investment fund Private trust funds.. Dec: 31,1908; Feb. 28,1909, Dec. 31,1908 Feb.28,1909 Dec.31,1908; Feb.28,1909. Sanitary district. General treasury Private trust fundsPhiladelphia, Pa Dec. 31,1908. Dec. 31,1908- City corporationDec. Dec. Dec. Dec. Dec. Dec. Dec. 3,273,979 11,470,768 87,162,155 4,703,767 17,859.516 j! 49,595,999 2,824,189 11,097,4S2 48,721,300 2,628,610 175,000 20,579 170,155 1,331,472 12,956,304 General treasury Clerk of court's fee fund. Collectors' commission fund. Board of public im provements fund. "Workhouse, quarry, and labor fund. Library fund State revenue account.. Sinking funds Investment funds Public trust funds Private trust funds 109,725,43S i| 14,471,245 2,955,426 19,611,498 219,577 24,863,708 2,076,587 50,000 4,702,<85 2,671,061 6,319,370 |, 35,738 j 57,609,280 '• 3,883,806 35,738 :;. 52,554,705 1,230,769 35,738 3,692,300 !: 3,867,300 li 3,051,056 20,579 |i. 1,460,220 }| 769,719 627,912 832,308 j; 63,517,670 < 1.219 121.551 816,244 19,360 568,950 217,766 j| 464,553 : 263,902 200,651 8,017,281 55,517 879,753 |! 8,952,551 ;j 1,105,700 7,257,280 589,565 7,984,151 33,130 55,517 772,166 : 107,5S7 : 8,811,834 •: 140,717 !i 1,067,930 37,770 7,154,339 102,947 £89,565 17,369,SO- 1,374,213 1,458,411 ii 20,202,521 1,334,655 17,733,445 1,134,421 313,973 138,000 922,240 1,225,422 I 183,300 !| 33,213 : 16,476 18,093,3*0 i 321,300 : 1,156,892 jj 630,739 ■ 1,090,149 187,250 34,036 17,220 16,075,201 922,240 134,050 78,131 6,279,394 373,045 2,774,208 9,426,647 3,832,530 5,322,770 271,347 6,255,461 373,045 2,193,6S3 342,899 193,997 43,629 8,822,189 342,899 193,997 67,562 j 3,406,099 249,014 138,967 38,450 5,285,219 3,885 4,554 29,112 130,871 90,000 SO,476 246,787 ie, 554, 195 201,439 614,263 23,933 1,044,725 613,519 5,899,584 76,803 1,649,662 7,626,049 I 229,877 7,360,081 36,091 5,869,886 29,698 76,803 1,639,884 i 9,778 7,586,573 39,476 195,901 33,976 7,354,581 5,500 36,091 56,291,799 7,392,176 22,831,101 S 86,515,076 ! 15.636,810 63,486,090 7,392,176 22,819,600;; 86,401,617 || 15,625,182 63,358,720 7,387,715 74,564,597 „ 15,039,066 14,376 ! 767,156 235,389 2,910 182,686 ; 12,084 5,467,192 ' 81.0.52 1,166,936 13,652 58,320,939 14,376 767,156 16,025 75,832 2,463 1,095,948 1,204,592 747,100 1,030,215 4,166 13,622 77,031 69,028 Dec. 31,1908.. Dec. 31,1908.. Dec. 31,1908.. 2,927,020 8 163,022 309,240 414,903 118 188,974 98,771 3,187 98,771 3,187 24,724,461 318,325 71 158,022 2,901,952 55 193,974 430,886 11,501 113,459 11,628 97,370 4,461 11,501 113,459 11,628 97,370 4,461 1,685,710 10,597,147 37.007,318 6.512,792 28,805,721 1,088,805 10,384,721 32.275,626 jj 5,983,559 j 20,356,364 1,534,541 15,880,261 121,532 88,828 1,375,391 20,225 7,278 Apr. 12,1909- 2,413,311 Apr. 12,1909.. 8,499,246 [j " "42*615 iio' 54,774 10 25.754,898 ;! 5,135,689 141,757 1. 138.721 /.. 2,413,311 L 94,380 294,679 1,502,859 216,454 94,770 5.383,677 57,336 3,651,163 126 351,996 Apr. 12,1909.. Dec. 31,1908Feb. 28,1909.. 12,1909 28, Apr. 12,1909.. 12,1909 12,1909 31, Dec. 31,1908.. 12,1909 513,842 2,901,076 311,428 2,631,597 15,156,121 17,393 1,409,424 11,551,683 52,878,126 22,051,758 Apr. Feb. Apr. Apr. Aug. Apr. 357,159,402 90,551,708 5,302,434 City corporation- 7,522,778 ! 151,297 7,96S,483 47,210,405 14,376 767,156 231,223 169,064 4,643,061 67,693 Jan. 27, Mar. 25, Apr. 15, 1909. St. Louis, Mo 3S4,293,678 j 370,874 | 311,428 j 2,631,597 : 42,975,255 3,842,917 17,393 3,999.853 707,953 i J 14,502,759 3,031,766 || 31,1908.. 31,1908.. 31,1908.. 31,1908.. 31,190831,1908.. 31,1908.. Poor districts.. General treasury. 23,937,459 219,577 2,186 19,019,288 151,297 139,087 1,300,125 26,176,034 17,393 17,921 225 56,193,028 General treasury Poll tax fee fund Special assessment fund] Library fund Museum fund Sinking funds Investment funds... Public trust funds: Municipal Nonmunicipal... Private trust funds.. 341,336,931 15,339 ,537,612 95,384 10,343 40,282 2,204,122 149,189 163,203 1,502.859 209,921 94,380 :•.. 851,181 :i "922*824"! 8,850 13,078 24,754,455 20,523,825 131,414 98,439 '*65,"wi' i 3,214 I 1,161.199 jj 1,502,859 ;!. 922.824 ! 8.9f.0 I. 133,493 ;i 3,224 ! i The same as the aggregate of cash on hand at beginning of year and all receipts during year. 94,380 788,075 *"8,*830' 47,996 2,969 *9i3*994 8,960 61,378 255 "*24,'ii9 GENERAL TABLES. 87 TABLB 3.—SUMMARY OF PAYMENTS, RECEIPTS, AND CASH BALANCES, BY DIVISIONS AND FUNDS: 1908—Continued. f For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21.] GKOUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908-Continued. PAYMENTS. City num ber. CITY, AND DIVISIONS AND FUNDS OP ITS GOVERNMENT. St. Louis, Mo.—Continued. School district. High school rooms. Aggregate of Cash on alipayments Cash on hand at hand at close and cash on beginning of year. I| hand at close funds, enter To the public. prises, of year.* ! of year. offices,] and accounts. 1To divisions, Date of close of fiscal year. j ! $4,308,097 j June 30,1909 June 30,1909 5 Sinking funds Public trust funds: Municipal Jan. Jan. Jan. Jan. Jan. Jan. 31*1909 31,1909.. 31,1909 31,1909 31,1909 31,1909 .. Jan. 31,1909 Jan. 31,1909 Jan. 31,1909 6 Sinking funds.. Dec. Dec. Dec. Dec. Dec. 31,1908 31,1908 31,1908 31,1908 31,1908 Jan. 31,1909 ; Jan. 31,1909 Cash suspense account. Jan. Sinking funds . . . . . . . . Jan. Jan. Jan. 31,1909 31,1909 31,1909 31,1909 .. Public trust funds: . Private trust funds 650 3,585 6,048,021 j 13,148 138,892 40,443,803 | 5,851,779 | 36,853,797 1,581,102 4,509 148,352 5,329,167 44,514 2,818 74,538 1,292,072 329,475 495,435 12,011 56,525 71,267 108,188 2,860 j 91,099 3,000 40,005 7,288 7,788 52,343,603 ] 3,817,264 42,644,560 5,851,779 2,374,186 827 3,404 2,186 3,261,011 44,698,353 1,625,616 8,154 226,294 2,186 4,882,558. 874 8,364 2,103 1,109,840 41,687,437 400,129 7,280 74,041 83 43,485 636,730 1,225,487 96,921 207 168,076 663,623 12,218 224,601 199,846 538 151,513 347,337 11,680 73.OSS 116,440 2,515,389 | 16,463,980 j 3,664,479 131,989 j 20,260,448 302,897 16,293,072 3,664,479 16,375,821 30,524 1,497,651 2,165,618 . 125 1,085 113,073 18,730 17,986,545 2,214,872 125 51,130 7,776 211,196 ! 91,050 15,6O2,6S0 682,700 125 2,172,669 1,441,122 20,663,629 7,101,947 13,791,644 6,480,397 13,264,427 4,829,373 280,840 303,062 3i 155 5,840,113 2,526,812 738,623 12,522 | 2,476 442 209 7,567 50,688 33,605,689 | 3,832,076 22,671,666 7,101,947 22,798,883 1,115,163 16,821,532 4,862,188 18,832,423 280,840 590,215 280,840 16,697,115 1,545,093 315,584 2,476 773,477 2,583,498 1,699 8,886 12,908 2,476 92,676 210,000 227,846 482 396 22,034 1,217 8,490 773,477 2,333,618 5,079,573 923,734 3,537,649 618,190 645,974 i1 42,491 847,651 3,802,294 196,340 1,080,939 300,923 25,203 597,608 3,438,677 71,687 27,285 62,694 99,450 456,046 3,945,986 4,092 1,777,155 j 5,727,233 1,793,179 2,312,485 1,621,569 3,945,986 4,092 1,777,155 5,7277233" 1,793,179 j 2,312,485 1,621,569 | 16,894,078 4,313,450 9,599,157 1 30,806,685 | 9,120,081 17,3S4,796 4,301,808 1 11,071,033 3,781,120 5,881,837 1 20,733,995 | 5,852,264 11,005,261 3,876,470 7,992,228 2,820,352 3,420,723 360,397 5,044,626 1 387,437 16,457,577 I 5,197,576 1 ~~i10,725,232 114,302 227,974 3,568,186 534,769 3,225,910 147,035 59 111,364 31 1903 ! 75,941 2,731 371,102 222,976 2,790 482,466 81,545 2,270 342,899 25,640 520 139,567 115,791 2,117,416 97,376 1,518,216 | 3,733,008 j 1,313,326 j 2,419,682 2,117,408 8 97,376 1,517,785 431 3,732,509 i 439 1,312,960 366 2,419,609 73 3,705,624 434,954 2,199,104 6,339,682 j 1,954,491 3,959,853 j 3,367,574 253,928 11,150 72,972 86,878 41,826 306,250 1,786,291 321,777 86,481 4,555 1 5,240,743 ! 1,539,378 270,727 617,531 113,070 403,881 77,527 1 31,316 1 13,363,345 10,006,915 1 1,962,201 j 25,332,461 j 1,606,702 j 13.659,359 1 11,982,446 | 9,980,357 j 1,703,800 | 23,606,603 || 1,431,016 1 12,252,554 1 9,983.033 June 30,1909 Dec. 31,1908; June 30,1909. 3,366,520 160 29 1,164,892 33,292 7,3S6 13,591,874 145,301 16,502 776,253 22,485 6,602 6,541,196 j 11,528 T)M* 31 190ft 9,060,462 111,849 1 9,087 6,274,425 111,288 9,900 June 30,1909 2,578,938 5,436,895 336,518 8,352,351 374,587 5,171,826 2,805,933 Dec. 31,1908 28,514 283 33,500 6,205 45 Aug. 31, Dec. 31,1908 July 1,1908 . . . . . . . . . 4,703 j 158,261 82,734 1,299,08S 1,173.490 42,864 86,623 1 227,987 II 74,275 11 150,732 J 2,9S0 1 Public trust funds.....1 Dec. 31,1908; June 30,1909. 1 1 The same as tho aggregate of cash on hand at beginning of year and all receipts during year. 143,889 3,729,233 1,536,116 * 9 1 2,000 98,910 $151,193 3,917,984 j 39,323 617,458 Aug 31,1908 Buffalo Historical So ciety fund. Comptroller's sundry cash account City and county hall fund. 10,498 36,397 $4,051,266 j 511,872 I 2,285 617,458 A HP 31 19QS Au<» 31 190S Sinking funds 4,538,044 41,608 2,538,862 !j 153,849 233,288 Dec. 31,1908 Dec 31,1908 . DPO 205,382 I 2,809 2,925,999 Jan. 31, June 1,1909 Dec. 31,190S Dec. 31,1908 50,259 $529,233) 1,367,708 1 8 $4,731,692 | 2i4,0S9 1,617 8,449 1 Dec. 31,1908 Dec. 31,1908 Dec. 31,1908 funds, en terprises, offices, and accounts. 773,477 1,001,701 82 437 i * $212,426 j $151,169 j 4,282,403 1 3S,799 50,014 7,621 7 North Side funds (for* mcrly city of Alleghcny). From 1divisions, From the public. 1 i June 30,1909 lunch June 30,1909 General treasury County fund ' RECEIPTS. 3,401,365 340,554 199,599 18,335 438,143 89,816 i 425,338 300,000 6,250 91,212 27,876 10,006,400 27,250 702,684 51,548 STATISTICS OF CITIES. 88 TABLE 2.—SUMMARY OF PAYMENTS, RECEIPTS, AND CASH BALANCES, BY DIVISIONS AND FUNDS: 1908—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21.1 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908-Continued. PAYMENTS. City num ber. CITY, AND DIVISIONS AND FUNDS OF ITS GOVERNMENT. Date of close of fiscal year. Buffalo, N. Y.—Continued. Erie County General treasury Superintendent of poor emergency fund. City and county hall fund. 10 San Francisco, Cal. General treasury Special assessments. Public trust funds.. $26,558 $258,401 $1,665,85S 1235,686 $1.406,805 26,307 8 254,039 330 1,636,705 437 229,938 429 1,406,759 8 Dec. 31,1908.. 24,441 243 4,032 28,716 5.319 38 17,493,461 113,158 4,215,901 """26," 265' 39,"433 27,609,764 26,561,150 943,257 165,357 23,293,932 86,953 10,063,145 10,023,712 4,262,674 16,450,485 943,257 99,719 *" "40*773 22,308,435 943,257 42,240 11,025,814 1,549,803 2,124,497 14,700.114 2,72S,823 10,423,435 10,033,287 i 1,476,022 2,042,580 13,551,8S9 2,472,776 9,59S,690 ,787,614 1 429,955 ! 574,956 1.514,042 9,876,012 429,955 1,766,580 7,208,717 429,955 35,000 52,449 285,312 62,967 213,766 69 22,372 ' 4,757 1,049.940 7,178 1,857,245 40,890 154 9,143 7,178 614,281 12,473 4,603 1,039,569 81,917 1,148,225 256,047 824,745 74 1,077,534 15,181 255,570 281 821,964 June 30,1909.. June 30,1909.. Dec. 31,1908.. June June June June Aug. 30,1909 30,1909 30,1909 30,1909 31,1908; June 30,1909. Wayne County. General treasury , Sept. 30,1908.. Soldiers* relief commis Sept. 30,1908.. sion. Sinking funds Sept. 30,1908.. 12 Cincinnati, Ohio City corporation. Dec Dec Dec Dec. Dec. Dec 31,1908.. 31,1908.. 31,1903.. 31,1908.. 31,1908.. 31,1908.. Aug. June Aug. June Aug. 31,1908.. 30,1909.. 31,1908.. 30,1909.. 31,1908.. Hamilton County . School district. General treasury... Sinking funds Public trust funds. Aug. 31,1908 Aug. 31,1908 Aug. 31, Dec. 31,1908. 13 Milwaukee, Wis City corporation. General treasury... Library fund Investment fund... Public trust funds. Dec. Aug. Dec. Dec. 31,1908 31,1908 31,1908 31,1908; Apr. 30,1909. Milwaukee County . . General treasury. Sinking funds 14 Dec. 31,1908.. Dec. 31,1908.. New Orleans, La. General treasury . Dec. Board of liquidation fund ! Dec. Court house fund Dec Police department fund Jan. Receiver for board of police Dec. fund. Fire department fund Dec. Health department fund... Dec. Sewerage and water board.. Dec Washington avenue com Dec mission. Various street commissions. Dec Almshouse fund Jan. From the public 1,356,359 City corporation. General treasury Public library Sinking funds Public trust fund... Private trust funds.. Cash on hand at beginning of year. $1,380,899 11 Detroit, Mich General treasury University fund Sinking funds Investment fund.... Public trust funds Private trust funds Aggregate of all payments and cash on hand at close of year.« Dec. 31,1908.. Dec. 31,1908.. June 30,1909.. June 30,1909.. June 30,1909.. General treasury Local improvement fund. House of correction fund. Hurlburt fund Waterworks fund Annexed territory Sinking funds Public trust funds Cash on To divisions, hand at close funds, enter* of year. To the public. prises, offices, and accounts. 31,1908.. 31,1908.. 31,1908.. 12,1909.. 31,1908.. 31,1908.. 31,1908.. 31,1908.. 31,1908.. 31,1908.. 4,1909.. 1 197,863 j 1,027,568 i ! 558,313 ; 27,286 i 7,178 858,883 992,527.1I 73,781 928,714 ! 15,107 j. 73,781 48,706 ;., 440,044 13,604 682, SS2 19,193 6,804 55,510 196 2,781 15,862,519 4,701,830 6,023,679 26,588,028 6,553,490 15,321,658 11,764,651 4,410,803 3,796,988 19,972,442 4,007,040 10,939,618 8,133,818 214,909 3,100,425 2,103,397 7,804 983,188 1,277,500 38,914 3,110,742 23,820 496,968 3,887,733 18,879 653,225 20,798 144,660 13,347,957 246,533 4,580,581 1,277,500 233,012 286,859 ""i7,"<X>5 30,198 8,428,877 1S8.741 651,025 1,277,500 136,814 256,661 1,718,466 180,283 1,859,100 3,757,849 1,582,687 2,007,005 1,317,409 150.401 229,850 5,888 14,918 174,973 4,584 1,607,197 8,661 237,100 1,350,904 20,615 207,005 6,142 3,099.579 163,646 466,950 6,614 21,060 4,163 1,743,278 4,992 235,561 6,277 16,897 2,379,402 110,744 367,591 2,857,737 363,163 2,375,035 2,244,501 87,488 47,413 100,113 "i6,'63i 307,138 47,547 12,906 2,651,752 135,035 70,950 299,023 51,722 12,418 2,342,316 167 32,552 11,837,101 312,600 1,286,903 13,436,604 1,370,476 11,753,475 10,912,027 307,796 649,544 11,869,367 721,344 10,844,684 10,753,467 208 255,996 3,042 637,994 9,487 704,082 9,453 10,802,853 3,284 173,300 142,199 726 38,352 48,758 2,063 11,647,457 12,737 120,000 89,173 7,809 38,543 925,074 4,804 637,359 1,567,237 649,132 908,790 906,165 . 18,909 4,804 589,015 , 48,344 ! 1,499,984 67,253 611,141 37,991 879,528 29,262 12,634,171 9,490,561 1,661,163 ' 23,785,895 1,982,224 12,328,110 3,546.398 1,326,521 369,470 314,904 3,932,146 5,153,205 167,568 953,929 557,372 913,831 6,947,069 3,979,466 6,347 2,844 7,646,112 7,433,655 369,470 321,251 2,844 5,401 2,844 21,350 71 2,157 435,408 3,939 125,132 5,914,970 5,314 13,332 15,407 319,299 2,725 119 42,720 808,815 3,679 352 602 3,174 120,000 122,975 6,139,223 1,375 340,339 6,827 4,319 11,146 12,884 142 13,026 1 The same as the aggregate of cash on hand at beginning of year and all receipts during year. GENERAL TABLES. 89 TABLE 2.—SUMMARY OF PAYMENTS, RECEIPTS, AND CASH BALANCES, BY DIVISIONS AND FUNDS: 1908—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21.J GROUP I.-C1TIES HAVING A POPULATION OF 300,000 OR OVER IN 1908-Continued. PAYMENTS. City num ber. CITY, AND DIVISION'S AND FUNDS OF ITS GOVERNMENT. . Aggregate of Cash on all payments To divisions, hand at close ; and cash on funds, enter i hand at close of year. To the public. prises, ! of year.1 offices, and accounts. Date of close of fiscal year. New Orleans, La.—Continued. Board of commissioners for prisons, etc. Dec. 31,1908 Dec. 31,1908 Jan. 9,1909 Sept. 8,Dec.31,1908 Park fund Public belt railroad fund... Mar. 11,1909 $91 1,091,616 41,219 72,394 148,807 i ,..! Dec. 31,1908 , Dec. 31,1908; Jan. 4,9,1909. ! Dec. 31,1908 Public trust funds RECEIPTS. 43,708 31,937 $14 ; $667 20 7,085 10,837 46,262 2,964 ! 20,892 1 30,849 4,545 3,989 21,186 | Cash on hand at beginning of year. From the public. $105 $5 1,092,283 44,183 93,306 179,656 .11,630 10,837 93,959 53,123 60,433 8,125 32,705 32,906 7,095 3,425 3,288 3,457 29,685 49,835 From divisions, funds, en terprises, offices, and accounts. $100 $255,205 5,853 33,921 146,750 776,645 30,205 26,680 4,535 7,380 60,849 14,548,907 1,677,164 654,063 16,880,134 | 601,490 14,601,480 1,677,164 30,1909 30,1909 30,1909 30,1909 30,1909 12,076,460 30,557 28,777 74,734 157,993 1,599,683 136 7,871 2,398 9,244 121,722 241 I 10,937 14 70,851 13,797,865 30,934 47,585 77,146 238,088 164,119 131 7,871 10,844 16,921 13,582,285 30,803 39,714 4,024 283 51,461 June 30,1909 June 30,1909 Workhouse labor account.. June 30,1909 Library incidental fund.... June 30,1903 June 30,1909 Tidal gates fund (park).... June 30,1909 June 30,1909 Aqueduct fund June 30,1909 Interest fund (city auditor). June 30,1909 Interest fund (sinking fund) June 30,1909 June 30,1909 June 30,1909 Collections for United States June 30,1903 Government fund. June 30,1909 Sinking funds June 30,190.1 June 30,1909 56,941 24,238 7,756 3,625 32,705 15 Washington, D. C General treasury.. Militia fund Public buildings grounds fund. Bridge fund ♦ . June June June June and June \ 1| ! 1 Library fund Sinking funds ' \ Nov. 30,1908 Dec. 31,190S; Apr. 30,1909. May 12.1909 Dec 31,1908 May 12,1909 General treasury 52 3,882 9,705 23,906 ! j 16 Dec. 31,1908 Dec 31,1908 June 30,1909 6,806 97,380 24,948 59,279 94,269 73,011 369,556 ' 48,672 1,922 21,890 764 361 11,476 67,222 27,863 32,705 7,652 98,824 25,000 69,380 112,975 73,011 391,446 764 i 361 35,382 57,478 1,141 337,153 612,154 3,802 ! 1,129,975 J 3,607 1,165 301,037 2,525 846 1,444 6,219 9,001 2,399 5,617 13,975 22,085 764 361 5,253 73,011 62,278 220,884 18,550 25,941 32,705 98,824 25,000 63,763 99,000 369,361 35,382 608,547 850 554,569 2,661 792,822 107 19,968,740 . 11,856,831 3,225,971 | 35,051,542 1 1,877,553 j 22,310,839 10,863,150 17,624,400 11,012,753 2/718,995 1 31,356,148 1 1,540,492 { 19,551,975 10,263,681 13,032,287 8,000 2,556,014 98,597 1,SS2,187 47,255 8,128,671 611,626 1,891,344 21,772,584 8,0ft) 4,452,760 99,094 4,839,725 183,925 865," 478" 830 245,391 U,3S2 18,659,393 8,060 828,222 8,668 13.627 3i,005 2,695,780 5,402 480 2,755,200 123,000 2,344,340 844,078 337,061 2,758,864 599,469 2,132,661 210,009 1,670 624,680 ' 183,878 129,'4S9 j 23,694 2,710,816 ! 16,158 1 31,890 141 427,520 171,808 . . 219,398 202,338 1 13,670 I i 506,976 j 137.494 \ 363,158 6,324 417,411 3,695,394 | 2,894,S35~ 573,167 227,392 1,787 828.938 2,759,060 89,596 4,580,707 138,538 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. 17 Dec 31,1908 General treasury ! | ! 19 Special assessment im provement fund. Tiw> 11 lOftS Dec 31,1908 Ttec 31 1908 $503,721 $1,202,508 j $8,968,706 j 7,195,774 237,256 266,465 1,174,386 [• 27,878 244 8,607,416 S 294,343 1 66,947 j. 66,703 IS Nov. 30,1908 Nov. 30,1908 $7,262,477 I | $503,721 267,840 218,269 17,612 8,712,783 2,026,220 1,765,960 12,504,963 [ 1,386,351 j 9,094,209 2,024,403 8,496,453 45,079 98,710 72,541 1,256,807 769,413 1,363,500 4,752 369,866 j 36,842 ] j 1,303,218 10,0S9 "32,830 40,214 1,001,5i4 9,044,129 1,304 28,612 20,164 5,760,906 108,494 1,212,404 11,116,700 ' 49,831 1,228,989 109,383 l: 7,081,804 ! 5,971,766 j 769,413 38,438 1,167,547 49,005 108,494 4,488,645 107,057 923,422 57519,T2T : 811,212 4,600,855 | 107,057 2^044,855 1,684,453 107,057 608,904 i 132,805 [ 2,760,816 i 1,817,258 ; 579,442 99,786 2,134,317 47,057 19,483 12,913 9,068 140,249 170,819 95,556 50,382 624,293 1,562,680 106,750 8S,351 39,508 514,457 60,000 1,370,911 1,437 1,298,581 72,030 300 1 i,437 ..... i j 151,336 82,643 41,314 484,044 | 1,272,261 rioo ii ions $7,566,845 886,734 ■■ 7,452,842 8,142 j 67,932 3,264 j 46,071 $898,140 1,437 288,982 j ! i ! 4,069 "| 7,205 10,874 109,836 j 190,332 171,923 268,041 1,470,504 i 1,437 1 1,201,026 20,685 17,640 89,670 i ! 68,985 J n n A 1 0 190Q 256 1 769 ! 2,506 ! 2,250 iThe samo as the aggregate of cash on hand at beginning of year and all receipts during year. 1.717.472 STATISTICS OF CITIES. 90 TABLE 2.—SUMMARY OF PAYMENTS, RECEIPTS, AND CASH BALANCES, BY DIVISIONS AND FUNDS: 1908—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion or this table, see page 21.) GROUP II.—CITIES HAVING A POPULATION OF 103,000 TO 303,000 IN 1903-Continued. City num ber. CITY, AND DIVISIONS AND FUNDS OF ITS GOVERNMENT. Date of close of fiscal year. Louisville, Ky. General treasury Sewer commission Special assessment fund... Children's guardians' fund House of refuge fund School fund Library fund Park fund Waterworks fund , Cash in transit Sinking funds Investment funds Public trust funds Aug. 31,1908.. Dee. 31,1908.. Aug. 31,1908.. Dec. 31,1908.. Aug. 31,1908.. June 30,1909.. Aug. 31,1908.. Aug. 31,1908.. Dec. 31,1908.. Dec. 31.1908 Aug. 31, Dec. 31,1908.. July 31,1908 St. Paul, Minn. General treasury.. Poor farm fund... Sinking funds '. Public trust fund. Dec. Dec. Dec. Dec. 31,1908.. 31,1908.. 31,1908.. 31,1908.. Providence, It. I. General treasury City officials' fee fund. Almshouse Sinking funds Investment fund Public trust funds: Municipal Nonmunicipal. .>.. Private trust funds 23 Sept. 30,1908. Sept. 30,1908. N o v . 30,1908., Sept. 30,1908.. Sept. 30,1908.. Sept. 30, Dec. 18,31,1908. Sept. 30,1908 Sept. 30,1908 Rochester, N. Y. General treasury County supervisors' fund... Mount Hope Cemetery fund, Sinking funds Investment fund Public trust funds: Municipal Nonmunicipal Private trust funds 24 Dec. 31,1908 Sept. 30,1908 Dec. 31,1908 Sept. 30, Dec. 31,1908.. Dec. 31,1908 , Dec. 3,31,1908. Dec. 31,1903... Dec. 31,1908.. General treasury Special tax fund: Board of public works.. Workhouse account Park fund Park certificates sales fund. Sinking funds Public trust fund Apr. Apr. Apr. Apr. Apr. Apr. 484,450 85,211 20,280 2,527 27,493 183,341 51,876 447 401,729 61,290 19,877 5,00S 2,0S5 614,907 3,500 $1,840,539 j 621,454 620,893 1,448 34,789 ISO,855 32,014 2,555 447 334,727 12,312 5,045 "ii,052 6,256,3S5 j 162,90S 654,969 6,246,995 | 71,886 1,537 89,485 6,179,831 100,446 1,537 60,925 693,573 29,371 178 7,095,410 6,973,850 1,537 118,844 1,179 6,363,339 3,004,005 715,090 10,0S2,434 5,426,767 6,605 39,844 139,659 525,461 1,814,705 259,757 400 978,091 58,677 311,791 31,783 152,132 112,614 9,484 21,444 13,559,309 420,152 1,914,805 15,894,266 2,035.630 j 12,693,184 217,243 45,919 321,421 9,811 348,226 840,681 999,463 3,830 66,000 2,096 68,746 402,833 44,019 13,8S2,091 217,243 118,495 790,254 55,926 220,0S5 6.014 332,427 284,218 23.&S0 522,159 9,699,787 n,soo 4,041 05,452 554,000 48,005 • 116,550 402,894 2,085 190,220 676,117 723,122 64,133 60,182 i 162,908 183,SCO 9,860 $i,454.0U7 3,298,303 1.403,*SO i. 203,147 . 5,828 : 8,078 292,432 » 80,295 i 39,516 i 1,592.564 976,139 134,189 '. 7,083 ; 6,209,380 28,548 1,001 $S,102,054 20,954 194 8,405 ' 985 i. 712,814 0,365,615 j 3,004,005 7,501,229 | 6,605 40,244 1,429,541 | 584,133 392 703 0,012,90S 6,605 22,052 10,233 58,677 1,095,528 296,529 !| 192,844 31,304 85,OSS 5,431 21,502 207 490 72,495 412,C07 50,000 187,885 16,409 296,651 j 57,835 ' 187,413 , 9,802 ; 18,192 1,211,818 525,401 153,006 13,443,484 ' 415,152 12,875,783 j 217,243 l., 43,904 j 14,947 | 2,096 j 2,096 362,640 3,830 56,592 : 7,411 ... 225,508 ;., 0,845 39,741 268,219 1,563,512 7,829,623 j 268,219 253,048 944,789 7,375,991 j: 901,176 j 0,156,473 j 258,342 220,440 849,597 170 5,603,937 1,289 860,321 7,543 420,682 129,484 907,557 4.688,641 • 1,289 837,462 16,869 197,707 129,484 351,774 961 36,279 471 301,400 490 14,095 9,877 1,001,945 309,207 1,689,902 15,171 618,723 2,323,796 640,769 1,673,150 June 30,1909.. June 30,1909.. 1,689,902 15,171 411,357 207,366 2,116,430 207,366 626,255 14,514 1,490,175 182,975 9,877 3.953,302 1,892,871 1,446,079 7,292,252 1,434,995 3,964,380 1,892,871 354,351 119,256 7,543 14,837 10,228 51,494 42,567 961 ,739 22,859 7,543 206,106 3,061,652 1,834,749 947,293 5,843,694 1,018,805 2,973,697 1,851,192 Dec. 31,1908.. 2.028,207 1,400,155 2,945,357 994,107 424,206 10,388 4,319.296 2,326 1,458,160 10,388 918,219 Dec. 31,1908., Dec. 31,1908.. 890,934 2,326 39,847 **92i28i 2,681 10,388 455,720 2,326 1,363.198 10,633 151 3,402 41,141 3,592 8,791 7,300 850 155 3.893 2.742 8,636 29,948 41,679 Dec. 31,1908.. Dec. 31,1908.. Dec. 31,1908., 3,441 5,389 891,650 58,122 498,786 1.448,558 416,190 990,689 Aug. 31,1908., Aug. 31,1908.. 869,ISO 22,461 38,094 20,028 480,123 18,663 ;| 1,387,406 61,152 397,155 19,035 990,251 438 41,679 8,430,035 1.391,526 1,146,632 10,968,193 1,424.263 8,124,793 1,419,137 5,261,583 131,928 882.884 6,276,395 1,114,298 5,043,720 118,377 924,218 61,622 4,618,395 105,226 42,065 30,000 School district. Denver, Colo City corporation. 3,979,939 2,024,773 203,147 11,317 108,319 1,027,353 160,374 150,000 1,998,013 2,532 1,501.0S6 146,501 23,780 From divisions, funds, en terprises, oUUes, and accounts. Apr. 19,1909.. Apr. 19,1909.. City corporation. General treasury. Library fund $11,403,200 570,365 ,567,254 From the public. 4,533,900 1,119 860,321 Toledo, Ohio.. General treasury. Sinking funds $2,996,417 936,386 2,397 Cash on hand at beginning of year. 19,1909.. 19,1909.. 19,1909.. 19,1909.. 19,1909.. 19,1909.. School district. General treasury Cash in transit Sinking funds Investment funds... Public trust funds: Municipal Nonmunicipal.. Private trust funds. $1,454,125 2,473,1SS 455,122 263,147 8,790 80,826 844,012 160,374 136,189 1,941,069 7,868,056 I 6,178,154 City corporation. Aggregate of all payments and cash on hand at close of year.* $6,952,658 189,732 Kansas City, Mo General treasury. Sinking funds.... Cash on To divisions, hand at close .enter of year. To the public. funds, prises, offices and accounts Dec. 31,1908.. Dec. 31,1908.. 4,817,012 106,059 661,607 ! 5,584,678 182,383 14,465 .1 196,848 i The same as the aggregate of cash on hand at beginning of year and all receipts during year. GENERAL TABLES. 91 TABLE 2.—SUMMARY OF PAYMENTS, RECEIPTS, AND CASH BALANCES, BY DIVISIONS AND FUNDS: 1908—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21.) GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908—Continued. PAYMENTS. RECEIPTS. Aggregate of 1 City num ber. CITY, AND DIVISIONS AND FUNDS OP ITS GOVERNMENT. Cash on 1 T o divisions, hand at close 1 and cash on hand at close of year. funds, enter To the public J prises, offices, of year. 1 and accounts. Date of close of fiscal year. Denver, Colo.—Continued. City corporation—Cont'd. Colorado Museum fund. Jan. 15,1909 Sinking funds Dec. 31,1908 Dec. 31,1908 Dec. 31,1908.... Private trust funds Denver County. - Justices' fees and costs fund. District court earnings fund. County court earnings fund. County treasurer's fee fund. County clerk's fee fund. Dec. 31,1908 Dec. 31,1908 Dec. 31,1908 1 1,259,218 141,016 | 1,381,470 1 30,347 10,946 1,237,865 59,469 27,838 24,260 191 | $4,622 97,014 17,610 200,853 $20,000 13,440 12,872 3,114,081 1 103,362 4,167 32,196 j 1,140 25,400 2,916,277 j 94,442 56,082 2,692 436 2,611,336 8,085 11,300 11,386 19,570 9,208 191 22,797 2,736 22,664 7,149 46,872 604 23,338 1 17,283 40,700 46,730 145,516 7,406 54,021 46,613 7,408 3,787 9,967 434 57,263 17,753 48,710 70,068 162,799 380 122,732 1,577,717 1 206,603 164,796 j 1,206,318 1,454,605 3S0 122,732 1,577,717 206,603 164,796 1,206,318 5,307,778 4,852,683 952,722 1 11,113,183 j 808,325 5,484,175 4,820,683 4,369,953 4,776,149 589,849 j 9,735,951 468,707 4,491,266 4,775,978 3,196,040 988,477 16,065 169,371 1,667,053 3,106,594 463,238 115,010 1,357 10,244 5,326,331 4,210,081 19,924 179,615 430,134 32,830 1,999 3,744 2,252,909 2,055,001 7,485 175,871 2,643,288 2,122,250 10,440 44,705 ..... 31,1908 31,1908.. 31,1908 31 1908 . Aug 31.1908 Aug. 31,1908 '..1.. ... 2J502 937,825 76,534 362,873 ] 1,377,232 | 339,618 992,909 937,825 40,000 36,534 323,540 39,333 1,301,365 75,867 308,546 31,072 • 992,819 90 44,705 14,234,433 3,970,082 4,540,779 22,745,294 1 2,021,162 16,754,067 3,970,065 12,569,731 3,940,011 4,207,12S , 20,716,870 1,644,119 15,543,507 3,529,244 6,979,699 3,868,916 4,017,559 ! 180 1,563,524 164 70,893 13,183,545 16 1,895,812 119,105 i,85i,361 14,866,174 ISO 1.922,254 58,802 202 3,421,172 202 41,255 500 500 500 106,848 8,890 14,349 278,691 28,554 199,143 18,169 9,417 10,888 256,742 19,137 188,255 3,780 j June 30,1909 Sewer construction fund June 30,1909 Special assessment im Jimp 30 1909 provement fund. Jim? 30 1Q0Q Library collection Waterworks construc June 30 1909 tion fund. Water revenue emer June* 30 1909 gency account. 3,362.370 171,843 19,664 184,794 Tnn*» 30 1009 29 Public trust funds: Nov. 30,1908 I 30,071 333,651 j 2,028,424 377,043 1,210,560 440,821 5,071 25,000 333,651 377,043 1,185,560 I 25,000 440,821 j 2,003,424 25,000 4,943,888 1,136,707 426,700 j 6.507,295 483,442 j 4,887,146 1 4,531,041 7,631 147,135 370 654,206 624 461,498 346,795 I 5,532,042 8,255 675,088 91? 406,469 4,599,322 8,255 3,530 855 526,251 241,662 13,266 2,783 20,379 12,907 274,948 13,266 2,783 15,413 259,135 13,266 2,783 400 4,149,347 j 19,166,621 j 4,289,523 | 14,527,961 j 349,137 121,848 | 3,331,402 1 16", 070,806 || 3,624,257 | 12,314,017 132,532 110,269 11,579 3~331,402 16,059,227 11,579 3,624,257 | 12,314,017 120,953 11,579 216,605 12,617,556 | 12,617,556 16,1908 353,455 1 66,455 543 6i,502 58 1,136,707 6i6,056 2,046,263 231,607 j 817,945 3,095,815 665,266 j 2,213,944 1,895,888 178,882 52,725 740,942 1 2,815,712 52,725 227,378 611.196 1 52,725 1,345 j 2,151,791 52,725 62,i53 i63,8S6 3,951,170 I 397,200 ! 3,312,220 241,750 2,518,335 517,102 ■ 28,305 196,364 561,681 23,077 120,993 3,964 36,070 162,663 2,495,258 268,094 24,341 159,611 304,910 77,003 i50,375 264,700 1 3,490,138 Dec 3,379,917 1,664,702 i Convict labor a c c o u n t . . 31 26,442 1,664,702 14,663,819 | 30 June 30 1909 1 202 June 30,1909 $14,652 99,940 3,750 10,116 44,489 2,838 145,046 1,454,605 28 Library fund $39,274 210,394 34.232 210,969 2,678,804 30,347 11,736 790 From divisions, funds, en terprises, offices, and accounts. Dec. 31,1908 Dec. 31,1908 Dec. 31,1908 Dec. Dec. Dec. Dec. Annexed school districts $182,203 2,195 22,414 From the public. Dec- 31,1908 27 Private trust funds 1,713,847 Dec. 31,1908 Dec. 31,190$; June 30,1909. Sinking funds $942 24,927 Dec. 31,1908 School district Sinking fund $39,274 27,249 7,110 188,555 Cash on hand at beginning of year. 2,316,136 I 464,454 18,581 181,728 ' . 461,239 1 202,199 1,593 53,408 7 WVI 1 196,332 5i,055 9,724 14,636 47,034 7 3 RfiJl '1 12Q 2U» 11 »The same as the aggregate of cash on hand at beginning of year and all receipts during year. A). 433 I 1 ; j j i2S,6i5 683 I 34,102 78,950 STATISTICS OF CITIES. 92 TABLE 2.—SUMMARY OF PAYMENTS, RECEIPTS, AND CASH BALANCES, BY DIVISIONS AND FUNDS: 1908—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21.) GROUP IL-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908-Continued. City num ber. CITY, AND DIVISIONS AND FUNDS OF ITS GOVERNMENT. 32 Omaha, Nebr City corporation General treasury Special assessment re demption account. Library fund , Sinking funds Public trust funds.. Private trust funds. School district. General treasury Interest redemption account. Sinking funds. Investment fund Public trust fund Private trust funds. New Haven, Conn, City corporation., General treasury Court fee fund. School fund.. Library fund, Park fund.... Sinking funds. Investment fund Public trust funds; Municipal Nonmunicipal. School district. General treasury Borough of Fair Haven East] General treasury 34 Scranton, Pa. City corporation, General treasury Library fund., Sinking funds.... Public trust fund School districts., General treasury. Sinking funds, 35 Syracuse, N. Y. General treasury County supervisors' funds, Intercepting sewer fund.. Library incidental fund.. Sinking funds Public trust funds. Private trust funds.. St. Joseph, Mo City corporation, General treasury Special assessment fund, Fiscal agency Police department fund] Library donation fund Sinking funds Public trust fund _ _ Private trust funds. School district. General treasury Sinking funds. 37 Portland, Oreg. City corporation, General treasury Sinking funds Public trust fund 5,G0S,779 284,113 9,159 1 i The same as the aggregate of cash on hand at beginning of year and all receipts during year. GENERAL TABLES. 93 TABLE 2.—SUMMARY OF PAYMENTS, RECEIPTS, AND CASH BALANCES, BY DIVISIONS AND FUNDS: 1908—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21.] GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908—Continued. PAYMENTS. City num ber. CITY, A N D DIVISIONS AND FUNDS OF ITS GOVERNMENT. Date of close of fiscal year. Aggregate of Cash on Cash on l hand at To divisions, hand at close and cash on beginning of year. || hand at close funds, enter To the public. prises, of year, i i of year. offices, i and accounts. Portland, Oreg.—Continued. School district Dec. 31,1908 Port of Portland Sept. 30,1908 :.... 38 June Manual training school fund June Library fund Jan. June Sinking funds June PubhVtrust funds June 30,1909 30,1909 31,1909 30,1909 30,1909 | 1 30,1909. 39 General treasury Dec. 31,1908 Dec. 31,1908 Special assessment account. Land and construction ac Dec. 31,1908 count. Dec. 31,1908 Jan. July Jan. • Jan. 31,1909 31,1908 31,1909 31,1909 41 Dec. 31,1908 Dec. 31,1908 Dec. 31,1908 Sinking funds School district Library and museum fund. Aug. 31,1908 Sinking funds 42 . . . . . Dec. 31,1908 Dec. 31 1908 Board of police incidental Dec. 31,1908 account. Cash in transit.. Dec. 31,1908 Sinking funds Public trust funds: Dec. 31,1908 Dec. 31,1908 General treasury... . 334,504 1 8,471 1 259,050 75,454 . 334,504 8,471 j 4,404,932 J 316,725 469,285 4,223,510 12,067 20,875 247 133,175 8,147 6,911 114,425 2,300 200,000 81,415 503 1,864| 5811 361,854 13,431 9,637 ', 4,419,350 12,570 22,739 3,128 1 695,029 21,578 16,548 3,077,153 J 160,322 233,187 j 3,470,662 | 2,622,296 123,267 36,683 233,080 | 2,978,643 36,683 39,197 292,500 5,190,942 j 123,639 326,033 j 326,033 641,394 j 4,232,058 j $317,490 200,994 1 U 3,723 202 428,007 4,947 | 3,510 269,881 4,018,356 5,159 2,016 | 2,926 1 182,814 7,749 13,038 200,000 7,400 17,000 3,040,459 j 160,322 269,5091 2,708,762 372 36,683 39,i97 292,500 372 84,208 8,882 123,267 123,160 372 3,527,999 2,109,905 507,622 1 6,145,526 j 562,130 3,577,583 2,005,813 2,392,063 338,963 796,973 1,527,169 956 581,600 180 469,649 . 1,098 36,625 250 4,388,881 341,017 1,415,198 430 396,759 1,488 163,683 200 3,516,376 57,355 3,852 475,746 282,174 1,247,663 230 107 2,937,825 j 327,757 867,878 4,133,460 ' 889,126 2,916,577 327,757 2,234,791 324,952 432,717 j 2,992,460 402,215 2,263,755 326,490 1,759,503 466,586 8,702 222,280 96,953 5,719 409,102 21,713 1,902 2,390,885 585,252 16,323 346,162 54,773 1,280 1,947,770 309,929 6,056 96,953 220,550 8,987 703,034 2,805 435,161 1,141,000 j 486,911 652,822 1,267 387,163 14,758 1,005,824 37,147 443,331 13,551 562,476 23,596 17 61,984 2,805 33,240 98,029 30,029 66,750 1,250 3,504,097 639,128 485,224 j 4,628,449 1 441,441 3,547,880 639,128 3,354,379 7,260 749 321,944 98,330 3,359,394 7,260 1,017 315,749 .... 1,923 j 315,261 3,774,653 7,260 1,432 99,510 683 325 384,564 2,248 826,833 1,923 338,268 1,322 3,938 12,085 1,325 168,011 | 1 113 12,085 325 320,554 2,500 786,956 2,615,748 1 490,775 1,928,878 j 196,095 186,024 10,000 71 758,586 2,490,104 10,000 12,863 102,596 185 489,903 F 1,928,387 872 [ 491 7M14 10,000 11,500 102,596 185 3,063,287 1,085,923 j 1,034,323 | 5,183,533 679,828 | 3,396,820 j 1,999,623 767,998 112 295,377 101 76 779,146 33,517 25 273,075 160 838,358 91,685 167 60,393 43,718 2 3,617,127 893,200 304 628,845 43,979 78 453,862 | 166,040 109 36,747 23,064 6 2,963,092 320,593 195 100,166 12,702 72 200,173 406,567 1 4,067,316 791,276 1 827,810 j 5,686,402 | 832,031 j 4,066,526 J 787,845 1 3,040,295 772,662 | ' 760,910 | 4,573,867 1 748,653 1 3,214,975 1 610,239 Mar. 31,1909 1,484,264 369,746 493,991 16 158,582 11,375 1,734,091 394,651 228,004 8,742 Mar 31,1909 Mar. 31,1909 Mar. 1,1909 93,409 63,440 225,181 785,320 1,182 832 1,658 74,756 200,000 2,120,677 414,768 95,115 75,953 351,250 1,488,774 1,182 1,114 10,410 49,329 1 507,337 210 5,543 279,301 793,918 17,724 1,409 10,494 12 1 7,210 93,791 60,000 22,620 187,519 1,182 8,381 .... 1 Mar. 31,1909 . Mar 31 1000 45 ' 196,095 Mar 31,1909 Mar. 31,1909 Sinking funds Public trust funds .♦ . . . . Mar. 31,1909 Public trust funds: Municipal ... 75,454 1 j j Sinking funds.... . . . . 1,478,766 259,050 1,545,494 44 Park commissioners $1,478,766 j 4,407 1,632,697 Dec. 31,1908 Dec. 31,1908 C o n n e c t ! c u t River bridge fund. $4,407 j 1,483,173 2,616 12,085 Dec. 31 1908 General treasury School fund 11,483,173 | 7,508 i27,668 Dec. 31,1908 Library fund.. $7,508 j 16,549 1 43 General treasury. 116,549 | 1,459,116 618,661 22,389 Aug. 31,1908 Aug. 31,1908 From divisions, funds, en* terprises, offices, and accounts. From the public. $1,459,116 J 39, W 292,500 40 Richmond, Va General treasury. School fund Sinking funds Public trust funds RECEIPTS. ■ M a r 31 lOftQ i2,418 74,600 185 374 27,996 142,422 45,006 I 874 10,855 51,313 503,454 6,952 26,035 1 34 II 63 11 1 29 i The same as the aggregate of cash on hand at beginning of year and all receipts during year. 51 1,106,885 491,932 8,213 STATISTICS OF CITIES. 94 TABLE 2*—SUMMARY OF PAYMENTS, RECEIPTS, AND CASH BALANCES, BY DIVISIONS AND FUNDS: 1908—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21.] GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN l90S-Continued. BECEIFTS. PAYMENTS. City num ber. CITY, AND DIVISIONS ANr FUNDS OF ITS GOVERNMENT Cash on To divisions, hand at close of year. funds, enter To the public. prises, offices, and accounts. Date of close of fiscal year. Hartford, Conn.—Continued. School district Sinking funds General treasury From divisions, funds, en terprises, offices, and accounts. From the public. $1,027,021 $18,614 $66,900 | $1,112,535 $83,378 $851,551 $177,006 1,007,558 18,578 50,500 1,076,636 71,661 842,012 102,963 19,463 36 16,400 35,899 11,717 9,539 14,643 4,348,452 693,786 130,093 5,172,331 J 143,817 4,334,728 693,786 Mar. 31,1909 Mar. 31,1909 Mar. 31,1909 3,728,915 5,866 595,367 517,111 455 175,900 120,046 4,366,072 6,321 778,619 112,699 4,072,738 6,321 239,060 511,171 Mar. 31,1909 Mar. 31,1909 2,819 15,485 320 2,695 5,834 15,485 2,730 1,124 15,485 1,980 July 1,1908; June 1,9,13, 16,1909. 46 Sinking funds Public trust funds: Municipal . Aggregate of on allpayments 1 Cash hand at and cash on hand at close 1 beginning of year. of year.* 7,352 28,388 180,635 GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. 47 Albany,N. Y General treasury Public trust funds 48 Reading, Pa Sinking funds Sinking funds Public trust funds: Municipal 1 Sinking funds Public trust funds General treasury Firemen's relief fund Health inspection fund 31,1909 31,1909 31,1909 31,1909 31,1909 31,1909 31,1909 June June June June June June 30,1909 30,1909 30,1909 30,1909 30,1909 30,1909 52 General treasury School fund Mar. 31,1909 53 Wilmington, Del June 30,1909 Dec. 31,1908 112,912 1,747,507 93,652 419,911 | 115,622 2,058,189 161,622 307,685 70,967 1,747,258 249 3,246 90,406 50,402 400,021 71,785 308,976 19,260 34,502 15,900 359,521 40,500 50,545 21,240 308,976 264,048 j 4,333,405 387,605 3,885,192 60,608 248,691 4,195,884 4.320 14,543 100,780 380,717 3,806,392 4,320 476 60,652 14,000 35,733 11.886 5,992 2,426 7,360 5,992 2,100 302,246 2,937,133 852,120 49,480 1,798 2,260,403 1,040 124,388 214,656 1,555,872 38,000 82,406 8,000 327,113 22,506 303,713 23,400 21,306 1,200 4,008,749 60,608 3,888,312 4,320 14,120 89,251 58,881 Dec. 31,1908 Mar. Mar. ,.. Mar. Mar. May Mar. Mar. 2,056,483 378,652 90,406 Dec. 31,1908 Dec. 31,1908 51 * 450,437 2,219,811 j 1 112,912 1,593,872 Dec. 31,1908 Feb. 28,1909 Feb. 28, June 15,30,1909.. 2,619,832 535,533 1,920,985 j | General treasury Feb. 28,1909 City hall building commis sion. Fire commission petty cash Feb. 28,1909..... account. Feb. 28,1909 June 30,1909 School of Industrial Arts fund. Feb. 28,1909 Feb. 28,1909 Park commission Playground commission . . . Feb. 28,1909 585,935 j j 14 1,713 6,754 5,992 50 Trenton, N.J j 315,526 220,713 19,103 456,830 218,050 34,492 Feb. 16,1909 General treasury $561,342 3,101,707 84,991 13,230 $709,372 [ 245,816 276,540 38,986 j 49 Lowell, Mass $3,199,988 60,045 183,923 85,875 $561,342 2,774,692 1,037 44,730 Apr. 3,1909 Apr. 3,1909 School district $329,843 3,477,338 495,627 118.208 $2,820,459 [ Dec. 31,1908 Dec. 31,1908 Dec. 31,1908 ! j 409 1 9,816 5,132 2,667,701 937,929 485,869 1,593,916 172,366 769,429 70,926 45,128 $4,091,173 [ 4,091,499 | 2,434,271 217,494 67 4,395 19,260 8,775 172 46 2 216 9,487 446,631 16,296 216 33,789 936 9,703 480,420 17,232 432 1,768 874 2,671 368,558 9,358 6,600 110,094 7,000 21,934 21,706 1,589 177,399 201,850 4,282 73 4,099 316 26,033 22,022 1,5S9 302,484 553,564 | 25,208 1,261 7,127 977 1,144 1,045 1,589 227,914 54,272 8,923 17,762 20,000 67,549 283,821 250 218, 75,150 91,838 1,512 49,935 259,876 19,414 ! 1,188 1,591,589 317,941 389,783 | 2,299,313 253,942 1,727,430 317,941 1,579,953 733 141,504 379,021 1,731 i 9 | 78 2,948 i; 5,996 2,100,478 2,464 ; 791 639 8,497 185,996 ! 448 248,602 935 1,675,439 1,529 791 639 7,814 41,120 98 176,437 4 5,549 5,000 350 782 557 175,000 98 7,021 215,471 16,035 1,261 683 3,722 2,236,621 450,278 402,304 3,089,203 638,716 2,000,359 1,569,597 12.561 535,778 16,708 23,985 2,736 57,803 17,453 358,743 261,125 | 591 j 1,661 3,668 982 554 125.332 8,391 2,189,465 i 13,152 542,439 20,376 | 24,967 j 4,290 268,670 25,844 487,083 34 7,499 4,505 4,901 1,301 118,815 14,578 1,621,847 3,118 359,154 871 66 2,989 3,177 9,137 1,484,987 1,443,693 270,986 3,199,666 132,428 5,000 1,000 85,535 411,642 1,520,760 ! i 1,495 164 ,1 1,659 iJ i The same as the aggregate of cash on hand at beginning of year and all receipts during year 141,154 350 450,128 80,535 10,000 175,786 15,000 20,000 146,678 2,129 1,430,693 1,636,545 _ 49,811 277 1,125.768 382 1 ■ — 345,181 1.000 GENERAL TABLES. 95 TABLE 2.—SUMMARY OF PAYMENTS, RECEIPTS, AND CASH BALANCES, BY DIVISIONS AND FUNDS: 1908—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21.] GROUP IIL-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908-Continued. BECEIPTS. PAYMENTS. ™*J ! ber " ' CITY, AND DIVISIONS AND GOVERNMENT. Wilmington, Del.—Continued. Street and sewer fund School fund.. Park fund Waterworks f u n d . . . . . . . . . . Sinking funds.... Public trust fund 54 Cash on To divisions, hand at close funds, enter of year. To the public. prises, offices,] and accounts. Date of close of fiscal year. F U N D S O F ITS June June Jan. June June June 30,1909 30,1909 31,1909 30,1909 30,1909 30,1909 1 2,666 237,881 3,735 2,040,675 Dos Moines, Iowa Mar. 31,1909 Special assessment fund Mar. 31,1909 School district.... June 30,1909 Sinking funds Public trust funds: Municipal = Cash on hand at beginning of year. 9204,471 17,113 1,480 37,083 69 1 $732,328 335,114 41,840 516,211 48,019 3,735 $38,597 23,693 4,231 15,416 50 353 S72,954 78,897 2,609 354,795 527,458 2,568,133 392,318 2,175,815 1,578,573 1,220,818 357,755 333,414 1,783,715 1 205,142 | 333,414 1,425,960 357,755 205,142 590,374 194,044 784,418 187,176 J 590,374 194,044 784,418 187,176 597,242 4,667,628 | 195,194 3,562,367 910,067 Dec. 19,1908 Dec. 19,1908 ......... Dec. 19,1908 2,780,424 5,476 179,330 596,973 439,035 178,493 147,818 3,324,213 5,476 33,253 313,726 313,094 3,816,432 5,476 640,242 Dec, 19,1908 Dec. 19,1908 1,708 198,037 2,856 2,877 4,564 200,914 3,576 1,892 403 199,022 585 Library incidental fund Public trust funds: 549,028 175,504 5,100,726 1 494,114 4,057,584 549,028 322,206 129,617 4,375,192 6,130 184 180,234 274,114 151 3,920,844 6,130 33 5,1908 5 190S 32 34 155 536 5,i908 166,589 137 501 197,000 27,377 85,029 5,1908 5,1908 252,392 12,100 15,582 29,000 17,265 9,487 4,509 278,390 7,928 11,107 13,659 20,091 1,971,670 237 528,062 2,499,969 342,659 2,157,073 237 1,341,202 23T 233,692 | 1,575,131 | 305,529 1,269,365 237 237 162,250 17,104 1,040,480 23,344 228,745 13,994 811,735 9,230 120 39,521 10,588 4,229 4S6,745 19,973 4,5S9 45,020 13,541 4,229 441,608 6,432 360 Dec Dec Dec. ... S 1908 . 57 Mar. 31 1909 S t r e e t condemnation fund. . ..... 1 Mar 31 1909 Mar. 31,1909 Mar <U 1909 Mar <H 190Q . ' ... Tn no VI 1QOQ June 30,1909 Dec 31,1908 58 Forest Park animal fund... 59 C o u n t y supervisors' fund. Volunteer fire depart ment fund. Dec 31,1908 * 184 877,993 6,240 18 37 ! 5,836 8,735 i ! 447,224 9,385 360 155 570 5,836 372,324 298,657 i 21,587 20,091 _ 611,494 223,177 1 834,671 J 29,008 805,663 593,494 18,000 221,446 1,731 814,940 19,731 1M56 i 12,852 798,784 6,879 82,045 18,974 71,193 1 90,167 | 8,122 18,974 71,193 90,167 8,122 [ 5,836 259,918 9,160 117 82,045 3,683,910 194,741 1 520,223 J 4,398,874 | 494,832 j 3,709,301 | 194,741 3,576,308 5,101 754 101,747 154,305 436 439,472 4,170,085 | 5,537 877 222,375 | 485,114 I 3,633,665 5,537 865 69,234 51,306 143,435 ' 2,971,582 232,794 281,165 3,485,541 288,828 2,963,919 j 232,794 2,889,892 232,779 J 268,953 1 2,783,763 86,288 169,909 52,567 289 62,870 176,290 35,671 4,136 46,666 f 5,932 Dfio 31 19Q8 Private trust funds. 595,756 4,376,194 5,1908 5 1908 . . . . 5,1908 Dec. Dec. ii,233 ! 3,923,369 6,130 Dec. Dec Dec' DM; i6,565 3,344 81,690 1 1 ! 15 J i23 80,628 12,212 II 12 9,706 3,391,624 | 287,481 1 2,671,349 j 232,794 3,006,239 86,288 167,020 9,612 2,774,357 76,676 64,862 6,221 735 5,486 239,160 46,236 7,480 81,673 24,143 4,298 1,878 9,770 3,182 93,917 || 93,917 II 12,212 11 15 1 1 81,690 l The same as the aggregate of cash on hand skt beginning of year and all receipts during y'ear. 597,242 | 592,586 | fund. 7 U40 $620,777 232,524 35,000 146,000 47,969 2,242 910,067 56 51151°—10 From divisions, From the 1 funds, en public. 1 terprises, offices, and accounts. 3,164,975 55 General treasury = and cash on hand at close of year.* 1,092,546 357,755 1,450,301 < $101,565 8426,292 318,001 38,360| 241,247 47,950 Aggregate of 1,347 | 92,570 1,347 1 92,570 155,609 12,323 STATISTICS OF CITIES. 96 T A B L E 2 . — S U M M A R Y O F P A Y M E N T S , R E C E I P T S , A N D CASH B A L A N C E S , B Y D I V I S I O N S A N D F U N D S : 1908-Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21.] GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908—Continued. City num ber. CITY, AND DIVISIONS AND FUNDS ..OF ITS GOVERNMENT. Date of close of fiscal year. Oakland, Cal City corporation... General treasury June 30,1909.. S t r e e t improvement June 30,1909. fund. Public trust fund June 30,1909.. School district... General treasury. $312,817 $4,059,837 211,515 288,110 3,170,829 1,835,866 826,970 203,708 262,578 2,302,152 826,970 8,368 7,807 General treasury.. County dog tax fund., Sinking funds Public trust funds: Municipal Nonmunicipal 870,769 12,603 182,954 12,114 519,5S6 3,455 3,455 2,944,511 126,769 117,454 3,188,734 85,845 2,976,120 Dec. 31,1908. Dec. 31,1908.. Dec. 31,1908.. 2,932,931 1,313 58,626 108,235 65,122 67,943 ""9,"i28 3,090,792 1,313 77,071 2,964,419 1,313 201 Dec. 31,1908.. Dec. 31,1908.. 144 10,123 200 91 435 10,123 91 64 10,123 2,547,143 2,599 55,109 2,604,851 92,109 2,510,143 Dec. 31,1908.. Dec. 31,1908.. Dec. 31,1908.. 2,542,265 4,571 307 2,232 367 55,049 2,599,540 4,938 367 91,955 2,504,992 4,938 213 Dec. 31,1908.. Dec. 31,1908.. Dec. 31,1908.. 70,564 2,311,093 1,982,301 1,579,542 68,992 1,787,087 1,490,290 1,463,613 57,784 2,408 5,160 109,329) 1,440 J July 1,1908.. July 1,1908.. Dec. 31,1906.. Dec. 31,1908.. Dec. 31,1908.. Dec. 31,1908.. 6,058 30,1909., 30,1909. 30,1909.. 30,1909.. 30,1909.. 30,1909.. 30,1909.. 31,1903.. 31,1908 31,1908 31,1908 , 31.1908 31,1908; Apr. 15,1909. 67 Schenectady, N. Y.. Dec. Nov. Dec. Dec. 31,1908. 30,1908., 31,1908. 31,1908.. May May Apr. Apr. Apr. 2,1909., 2,1909.. 30,1909.. 30,1909.. 30,1909.. Hoboken, N. J. "20,"632 2,077,995 Dec. 31,1908.. Sept. 1,1908.. Dec. Oct. Dec. Dec. Dec. 1 520,075 9,810 12,603 2,181 Yonkers, N. Y . General treasury City clerk's fee account.. Police department fund. Fire department fund... Board of health fund 19,828 195,068 2,181 June June June June June June June Dec. General treasury County supervisors' fund. Sinking funds... Public trust funds 41,707 8S3.372 5,636 65 Norfolk, Va., General treasury... Town fund Library fund Sinking funds Public trust funds. 25,532 22,413 5,636 64 Savannah, Ga. General treasury Park Place ward fund.. Mayor's office poor fund. School trustees' fund. Library fund Sinking funds Investment funds Public trust fund 1,884,896 826,970 2,294 School district.. General treasury , Street opening, park, and fair grounds fund. Library fund Investment fund 2,711,866 395,649 2,294 City corporation. General treasury. Sinking funds.... $3,235,390 3,342 Duluth, Minn General treasury Convict labor account.. Village bond interest fund. Sinking funds Public trust fund From the public. 3,342 Somerville, Mass. General treasury , County dog tax fund.. Public trust funds..... Cash on hand at berinning of year. June 30,1909.. Lawrence, Mass $211,515 2,671,204 June 30,1909.. June 30,1909.. Sanitary districts Aggregate of all payments and cash on hand at close of year.1 $3,535,505 860,959 General treasury.. Public trust fund. 61 Cash on To divisions, hand at close funds, enter To the public. prises, offices,! of year. and accounts. 121,220 1,642,617 2,408 5,160 *;"4,514 646 53,478 2,818 71,337 441 165,423 1,417,866 8,800 15,514 1,819 133,643 3,259 498,453 1,572 23,981 524,006 31,995 492,011 404,654 93,799 1,572 23,548 433 429,774 94,232 24,944 7,051 404,830 87,181 1,112,358 14.351 10,216 1,136,925 36,116 1,086,458 1,022,966 83,334 4,950 9,916 1,037,832 83,334 35,896 992,535 83,334 300 6,358 9,401 220 1.188 9,401 9,401 1,841,512 627,739 .292,697 2,761,948 322,311 1,811,898 1,504,757 125,322 185 190,534 5,702 14,000 420,654 1,925 9 201,292 55,552 2,126,703 182,799 194 202,138 6,616 239,840 2,584 1,074 246,546 43,192 194 7,351 1,003 24,025 1,675,059 132,630 11,604 914 23,335 551 i,*6i2 202,505 2,584 62 5,277,905 167.215 360,699 5,805,819 353,616 6,284,988 5,214,969 27,980 15,662 107,188 329,800 290,709 27 60,000 738 14,353 15,808 5,651,957 27,980 16,427 74,353 35,102 5,263,925 840 5,505 130 14,588 2,514,294 199,820 357,581 3,071,695 251,092 2,620,783 2,478,775 27,570 113,843 247,456 2,840,074 27,570 173,477 30,574 167,131 67,402 16,559 2,586,966 24,747 1,304 7,766 3,136,093 186,546 2,372,893 1,807,607 1,518 156.590 130,366 7,498 83,762 1,723,845 1,518 19,294 7*949" "85*977 22,625 2,225,691 623,714 1,086,508 1,518 155,271 124,885 7,239 614,110 804 106,989 *"i,*3i9 4,677 259 The same as the aggregate of cash on hand at beginning of year and all receipts during year. **"#2,*584 1,074 922 54,695 7,290 953" 2,094 22 i(B 4,203 GENERAL TABLES. 97 TABLE 2.—SUMMARY OF PAYMENTS, RECEIPTS, AND CASH BALANCES, BY DIVISIONS AND FUNDS: 1908—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21.] GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN1908-Continued. RECEIPTS. PAYMENTS. City num ber. CITY, AND DIVISIONS AND FUNDS OF ITS GOVERNMENT. Date of close of fiscal year. 1 Hoboken, N. J.—Continued. School fund June June May Library fund j Apr. Water department fund.... Dec. Sinking funds May Public trust funds; Municipal ' Dec. ♦ Nonmunicipal i May Cash on To divisions, hand at close enter-1 of year. To the public. funds, prises,offices,l and accounts. 30,1909 30,1909 2,1909 30,1909 31,1908 ?,1909 9425,760 14,604 95,914 20,779 292,070 3,500 31,1908 2,1909 Dec. 31,1908 Dec. 31,1908 Public trust fund j ' ' 66,288 180,530 1 2,120,119 [ 250,187 1,236,343 62,497 110,731 1 1,409,571 j 182,325 1,163,765 63,481 817,951 301 49,243 383 16,031 883,225 684 39,314 831,457 684 12,454 113,515 23,128 22,847 3,707 218,000 1,049 13,004 9,140 800 6 2,925 57,107 6,723 847 649 9,325 118,635 5,594 61 1,096 788 20,049 170,622 38,991 24,494 4,362 230,250 1,049 33,053 1 16,837 51,987' 15,061 5,645 2,266 229,462 249 4,113 553,297 3,791 18,177 575,265 1 10,866 561,408 2,991 502,096 51.201 800 2.991 18,177 ! 521,073 54,192 10,866 507,216 54,192 2,991 51,622 135,283 56,996 78,287 933 66,472 22,841 22,841 18,336 18,788 1,000 800 12,103 135,283 56,996 78,287 290,553 | 2,612,849 173,363 2,305,999 133,487 76,483 35,149 232,136 120,278 5,226 4,476 3,548 55,124 51,622 2,188,809 133,487 2,076,791 24,444 5,374 52,768 29,432 25,967 39,835 1,434,607 119,615 86,084 1,640,306 [ 101,479 1,419,212 119,615 Dec. 31,1908 Dec 31,1908 1,323,409 • 1,771 93,129 118,997 1 85,439 645 1,527,845 2,416 93,129 100,973 506 1,399,372 292 2,632 27,500 1,618 90,497 Dec 31,1908 Dec. 31,1908 172 16,126 1 Dec. 31,1908 Street sprinkling fund.. Dec 31 1908 Public improvement Dec 3l'l908 fund. Waterworks account... Dec 31.1908 Locust Hill Cemetery Dec. 31,1908 fund. Oak Hill Cemetery Dec 31,1908 fund. 2,167 30,283 790 16,126 618 i,880 73,804 2,679 790 16,126 1,012,306 58,816 484,413 1,555,535 377,663 1,119,056 58,816 752,010 58,816 263,156 1 1,073,982 | 208,918 806,248 58,816 487,339 3,950 68,646 49,438 158,687 695,464 3,950 68,646 108,949 586,515 3,950 68,646 80,677 5,923 175,488 11,697 51,701 6,911 123,787 4,636 94,811 5,774 4,926 9,228 201 14,355 189 14,166 Dec. 31,1908 65,012 15,467 i50 288 2,417 65,300 18,034 23,218 5,875 Dec 31,1908 ■Due 31 1908 5,831 254 10,994 3,969 16,825 4,223 9,144 2,931 235 781 2,240 1,292 260,296 221,257 481,553 168,745 312,808 260,296 221,257 \% 481.553 168,745 312,808 Jiilv 31 1908 iso 41,847 11,378 5,441 1,638,378 39,346 1 805,341 2,483,065 847,143 1,491,103 1,130,975 32,346 | 752,456 1 1,915,777 743,199 j" l,159,i97 j 13,381 32,346 314,021 11,161 426,959 315 1,345,451 21,387 1 548,099 840 374,590 7,521 361,088 970,861 1,209 186,287 840 i2,657 724 103,944 j 331,906 j 131,438 I 46,161 90,691 1 517,918 | • 471,757 13,253 1 6,724 11 7.666 1 49,370 l! i 35,646 1 Aug. 31,1908 i The same as the aggregate of cash on hand at beginning of year and all receipts during year. 302,789 29,117 I 124,438 7,000 73 San Antonio, Tex 999,0S4 10,226 121,140 525 M&v31 1909 \fav3l 1909 May 31,1909 3,049 $135,831 7,000 30,783 21,600 88,528 4,900 9,975 11,880 72 Private trust funds 5,494 26 7,600 15,729 $404,813 7,069 292 252 227,006 2,254 2,210,008 54,367 1,185 5,699 9,975 24,765 31,1908 31,1908 31,1908 31,1908 51,1908 31,1908 71 Public trust funds: $456 1,146 71,735 From divisions, funds, en> terprlses, offices, and accounts. 2,385,410 59,593 7,541 83,051 9,975 67,279 Dec. County supervisors' fund... Dec. Dec Library incidental fund Dec. Dec. Public trust funds.......... Dec. Public trust funds: $541,100 15,215 ' 102,810 21,852 323,134 22,883 From the public. 1,873,301 83,661 May 31,1909 70 Cash on hand at beginning of year. 1,512 26 1,803,460 j 83,661 Pleasure, driveway, and park district. General treasury 3,476 1,057 31,064 19,383 22,841 School district June 30,1909 June 30,1909 $114,087 4,377 26! G9 Peoria, 111 Examining engineers' fund. Railway flagmen's ac Dec. 31,1908 count. Special new bridge fund. Dec. 31,1908 liouseof correction funds May 31,1909 Coliseum fund... . Dec. 31,1908 Dec. 31,1908 Sinking funds. May 31,1909 Dec. 31,1908 $1,253 611 3,420 16 Aggregate of allpayments and cash on hand at close of year.1 \ f o v 41 lOOQ j Ailcr 41 iQflS 507,403 | 7,000 j 52,885 1 • 567,288 j 144,819 STATISTICS OF CITIES. 98 TABLE 2.—SUMMARY OF PAYMENTS, RECEIPTS, AND CASH BALANCES, BY DIVISIONS AND FUNDS: 1908—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 70. For a text discussion of this table, see page 21.] GROUP HI.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908-Continued. City num.ber. 74 CITY, AND DIVISIONS AND FUNDS OP ITS GOVERNMENT. Elizabeth, N. J. General treasury Charity incidental fund. Board of education Sinking funds Investment fund Public trust funds 75 Date of close of fiscal year. June June June June June June 30,1909. 30,1909.. 30,1909.. 30,1909.. 30,1909.. 30,1909.. 1,744,731 148,126 274,550 2,179,515 308,179 1,727,477 Dec. 31,1908. Dec. 31,1908. Dec. 31,1908. 1,682,750 3,759 1,525 205,016 1,677,585 13,093 1,077 38,927 29,878 1,976,203 13,093 5,265 62 145,531 39,361 238,883 Dec. 31,1908.. Dec. 31,1908. 88,437 9,334 2,280 62 48,000 13 22,272 10S 7,474 29,854 9,937 M a y 31, June, 1909. 22,272 10S 7,474 29,851 9,937 17,254 2,960.466 14,421 452,691 3,427,578 230,173 3.1S2,9S4 2,174,358 14,421 272,497 2,461,276 184,201 2,262,659 2,174,358 4,008 7,813 256,927 2,435,293 7,813 10,678 2,600 4,892 172,050 2,256,640 10,651 27 2.600 3,392 Dec. Dec. Dec. Dec. Dec. 31,1908., 31,1908. 31,1908.. 31,1908.. 31,1908.. Apr. 5,1909.. Apr. 5,1909.. Nov. 1,1908.. June 7,1909.. 2,600 1,460 58,604 9,470 "*i6*678 *4,*892 54,508 62 56,175 13,059 "","566 15,631 19,691 17,254 786,108 180,194 966,302 |j 45,972 920,325 777,772 8,336 157,088 23,106 934,860 31,442 27,530 18,442 907,325 13,000 777,222 15,475 93,368 SS6.065 141,160 729,430 4S6,6S6 15,475 74,194 576,355 123,666 437,014 466,175 12,500 8,011 3,475 12,000 34,158 29,449 10,5S7 503,808 53,949 18,593 94,9S0 15,519 13,337 396,828 38,120 2,066 290,536 19,174 309,710 17,294 292,416 290,536 19,174 309,710 17,294 134,567 321,990 1,801,763 340,408 974,013 134,567 302,390 1,410,970 337,496 Apr. 5,1909. Dec. 31,1908. Apr. 5,1909. 710,625 263,388 44,567 20,000 70,000 62,765 26,419 213,206 817,957 309,807 283,206 68,496 106,718 162,282 729,461 203,089 6,825 371,193 19,600 390,793 2,912 367,881 June 7,1909.. June 7,1909.. 351,194 16,999 14,573 5,027 368,767 22,026 2,912 368,767 19,114 School district. Houston, Tex.. General treasury Feb. 28,1909. Board of liquidation fund.. Feb. 28,1909., Library and lyceum fund.. May 1,1909.. Investment funds Feb. 28,1909. Tacoma, Wash City corporation. Dec. 31,1908.. Dec. 31,1908.. Dec. 31,1908.. School district. June 30,1909. June 30,1909. Metropolitan Park board 4,502 130,172 20 710 370,671 201,647 20 1,345,206 City corporation General treasury 1,277,002 1,756,839 Erie, Pa General treasury. Sinking funds SI, 635, OSS 124,258 3 "2*235 School district General treasury. Sinking funds.... Investment fund. $181,004 1,532,352 318,116 City corporation. General treasury Library and museum fund. $2,115,205 138,638 7 94,043 55,384 9,805 Wilkes-Barre, Pa General treasury.. Waterworks fund. Sinking funds $293,375 168,921 2,209,369 June 30,1909. June 30,1909. General treasury. $299,113 1,224,793 703 276,628 16,091 5,303 School district. General treasury.. Sinking funds Public trust fund. 11,522,717 282,024 City corporation General treasury. Sinking funds From the public. 148,234 Salt Lake City, Utah General treasury Convict labor account. Sinking funds Investment fund Public trust f u n d s (nonmunicipal). Cash on hand at beginning 01 year. 1,779,111 School districts General treasury. Aggregate of a inpayments and cash on hand at close of year.1 659 352,248 369 20 3,690 Waterbury, Conn City corporation. General treasury... Court fee fund Dog license fund... Cash in transit Sinking funds Public trust funds. Cash on To divisions, hand at close , of year. funds, enter To the public. prises, offices, and accounts. 1,910,509 243,835 893,126 I 3,047,470 200,905 2,602,486 1,636,472 238,343 7,580 28,114 243,115 840,537 ; 51,981 I 2,720,124 290,324 8,188 28,834 120,519 80,324 62 2,598,885 881 2,720 4,119,203 314,200 382,422 |j 4,815,825 263,416 3,301,853 232,222 342,178 ij 3,876,253 248,419 3,300,487 1*366 158,718 7,000 66,504 341,456 722 3,800,661 7,722 67,870 246,959 1,460 3,350,917 7 31,444 719,358 81,978 40,015 841,351 14,716 757,988 652,554 66,804 81,978 13,421 I 26,594 I 747,953 93,398 14,606 . 110 733,347 24,641 97,992 Dec. 31,1908. 720 229! 98,221 97.992 1. 229! 98,2211 iThe same as the aggregate of cash on hand at beginning of year find all receipts during year. 281 97,940 281 97,940 I GENERAL TABLES. 99 T A B L E 2 . — S U M M A R Y O F P A Y M E N T S , R E C E I P T S , A N D CASH BALANCES, B Y D I V I S I O N S A N D F U N D S : 1 9 0 8 - C o n t i n u e d . [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21 .J GROUP IIL-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908—Continued. it PAYMENTS. City num ber. 81 Aggregate of all payments Cash on To divisions, band a t close, and cash on Date of close of fiscal year. of year. ! hand at close enters To the p u b l i c ! funds, of year.' prises, offices,! j and accounts. ii CITY, AND DIVISIONS AND FUNDS OF ITS GOVERNMENT. . $173,753 j $608,371 || $2,272,566 1 1197612 | 528,043 j 1,782,259 | 473,529 | 1,096,188 2,016 36,400 92,519 394,762 ! 17,400 9,693 121,200 !] 12,079 j| 1,583,469 2,018 175,000 21,772 388,201 1 190 65,834 19,244 355,838 54,141 80,328 j 490,337 66,216 | 369,413 1 54.678 339,738 16,100 1 41,130 13,011 9,094 71,234 j 389,962 100,345 19,704 46,512 367,647 ! 1,766 ' 2,611 52,067 8,568,992 212,089 198,639 j 8,979,720 j 180,688 8,586,943 j 212,089 2,232,013 113,121 120,717 ; 2,465,851 | 174,223] 2,198,388 j 93,240 Dec. 31,1903 . Dec. 31,1908 Dec. 31,1908 2,209,919 14,276 40,920 119,574 ! 999 | 2,370,413 15,275 48,372 173,709 j 514 2,127,785 ! 3,310 ; 4S,372 68,919 11,451 Dec. 31,1908 Dec 31,190$ 780 7,038 23,829 11,739 ! 7,182 | 12.870 108,138 1,489 7,953 j 117,580 6,465 1 96,912 ' 14,203 108,138 1,489 7,953 j 117,5S0 6,465 96,912 14,203 6,228,841. 97,479 69,969 j 6,396,2S9 6,291,643 104,646 6,.19l7442 97,479 9,969 1 60,000 j 6,298,890 60,000 37,399 6,291,643 7.247 G0,00C 37,399 Apr. Apr. Apr. Apr. 5,1909 5,1909 5,1909 5,1909 School district June June Sinking funds. .. 1,1909 1,1909 82 Dec. 31,1908 Dec Dec DAP ~~ 31,1908 31,1908 31.1908 Dec. 31,1908 n«> 31.1908 IW 4 1 1QAO ill j 37,399 83 S e w e r a g e extension fund. Convict labor account.. T> 0 /» Colonial commons fund. Dec Bond refunding account D a n Sinking funds . . . . - . - . . . Dec. Dec. . 48,372 Public trust funds: 1 31 IQflS 31,1908 31,1908 84 | Dec. 31,1908 Dec. 31,1908 Dec. 31,1908 tW 3,292,200 134,298 2,615,562 542,340 3,131,218 88,107 2,500,771 i 542,340 717,047 7,049 20,856 102 832,990 16,384 49,331 16,384 766,119 ' 17,540 623 1,234,500 1,146 6,067 10,200 238 492,500 2,500 15,944 95,087 9,233 2,i23 495,803 | 15,200 5,000 1 32,780 160,982 j 1,591 3,327 12,672 5,000 1,066 ' 4,995; 46,191 114,791 ; ! 160,982 | 1,565,991 349,159 2,411,522 j 569,829 1,492,534 349,159 1,223,094 349,159 308,306 1,880,559 1 338,239 1,193,161 | 349,159 925,021 282,613 15,460 269,968 59,053 20,138 277,512 27,858 2,929 7 1,472,501 369,524 38,527 7 300,885 31,724 5,623 7 1,118,426 •' 68,451 ! 6,284 j 53,190 269,349 26,620 ' 46,19T 495,056 19,544 32,780 114,791 188,066 530,963 j 231,590 299,373 177,936 10,130 515,440 15,523 227,977 3,613 287,463 11,910 i 1,727,741 30,075 649,254 2,407,070 j . 343,869 [ 2,033,126 ! 1,584,386 1 9,549 133,341 14.621 436,632 477 211,652 2,035,639 10,026 359,993 454 958 ] 241,663 1 1,157 100,556 1,793,976 1,215 j 237,016 j 454 465 1,548,138 373,807 j 1,124,826 j 49,505 205,367 "j 606,414 | 49,505 184,402 408,743 156,505 11>561 4,911 4,436 57 887 28,806 11,453 15,000 454 493 640,771 | 427,666 I 156,505 49,422 1 49,422 j" 49,422 10,405 31,570 14,614 11 1 10,200 i,393 496,372 t 1 10,200 2,984 1,727,000 499,449 37,211 5,000 128,202 1,119,871 | improvement 7,381 109,166 2,528 622,446 ] 337,504 5,393 86 119,075 655,226 342,897 Apr 301909 Apr 30,1909 1,187,827 1,828 542,340 91 1QQQ 85 24,609 7,182 1,189,655 1 542,340 31 1QQS JnriASfl 1Q0Q ' $173,753 $1,559,068 | " 1,966,432 1 31,1908 $539,745 j 2,094,634 128,202 From divisions, funds, en terprises, offices, and accounts. From the public. l,1347eo7 Sinking funds Public fund. j] il Cash on j hand a t i beginning of year. $1,490,442 \ Harrisburg, Pa Library fund RECEIPTS. ! 378,845 j 171,093 861,286 | 116,057 593,145 156,505 7,708 43,196 4,066 66 18,113 74,766 18,680 77 1 1 479,100 ( 207,752 !| 686,852 479,100 "1 207,752 ii 686,852 il »The same as the aggregate of cash on hand at beginning of year and all receipts during year. 493 ! 168,440 | 518,412 168,440 i ~ 518,412 30,075 7,654 22,421 5,665 41,049 2 791 STATISTICS OF CITIES. 100 TABLE 2.—SUMMARY OF PAYMENTS, RECEIPTS, AND CASH BALANCES, BY DIVISIONS AND FUNDS: 1908-Continued. [Ibr a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21.J GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908-Continued. ! PAYMENTS. City num ber. CITY, AND DIVISIONS AND FUNDS OF ITS GOVERNMENT. Cash on To divisions, hand at close of year. funds, enter To the public. prises, offices, and accounts. Date of close of fiscal year. 87 Dec. 31,1908.... Library incidental ac Dec 31,1908 count. Dec. 31,1908 Dec. 31,1908 i Dec. 31,1908 Special assessment im Dec. 31,1908 provement fund. Police and fire pension Dec. 31,1908 account. Dec. 31,1908 Sinking funds.: Dec. 31,1908 Dec. 31,1908 Dec. 31,1908 Dec. 31,1908 Private trust funds t 89 Holyoke, Mass General treasury Nov. Nov. Nov. Sinking funds.... Nov. Investment f u n d . . . . . . . . . . . Nov. Public trust funds (non- Nov. municipal). 90 Brockton, Mass. Sinking funds Public trust funds: 524,000 1 31,611 439,509 177,113 | 134,127 439,509 177,113 262,396 1,074,417 Waterworks fund 479,521 761,199 " 49,515 310,197 1,120,911 336,512 734,884 | 314,604 74, OH 43,639 203,573 561,816 74,071 146,193 415,623 74,071 2,878 8,754 2,735 86,875 56,363 133,661 14,137 81,488 17,429 35,524 14,749 2,973 33,071 104,304 91.8S7 148,410 i 17,110 114,559 I 6,571 I 70,698 69,053 2,252 39,010 301,196 181,346 1 482,542 : 143,009 339,533 290,236 10,960 175,292 6,054 465,528 i 17,014 I 137,403 5,606 328,125 11,408 2,451,072 , 6,019 97,733 6,141 56,785 8,982 75,549 15,048 22,572 5,876 224,874 j 3,068,330 ! 276,115 2,393,831 398,384 119,604 2,631,106: 2,304 i 128,163 245,568 61,155 34 162,212 275,782 773 113,130 2,193,112 2,304 114,874 22,352 61,155 34 3,248,837 50,079 2,108,268 1,090,490 2,195,926 1 4,6S1 965,545 79,089 38,169 1,129,462 4,681 964,891 6,798 1,028,295 40,716 140,000 . 61,155 i5,758 89,512 115,032 1 334 3,243 19 152,577 1 j 865,759 126,808 ! 420,839 67,675 2,749 80,388 103,383 1,006 658 187,548 9,776 3,499 76,483 97,190 414 31,144 1,692 2,319 4,086 9,295 Dec. 31,1908 Dec. 31,1908 49,515 49,515 150,513 Nov. 30,1908 Nov. 30,1908 10,094 From divisions, funds, en terprises, offices, and accounts. 392,384 48i 14,995 45,000 654 11,254 12,516 110,086 62,037 353 3,243 2 193 3,243 158 1,145,144 133,025 882,267 129,852 604,610 1 67,675 4,413 90,994 466,666 67,675 4,395 46,950 219,106 11,468 5,818 125,569 106,485 17,555 3,955 2,023 6,947 11,533 128,899 1,478 118,202 94,952 72,652 6,035 3,795 420 1,183,932 18 867,999 51,134 264,799 j 247,451 885,347 51,134 600,254 50,8*4 240,175 | 891,263 | 225,776 614,353 51,134 559,226 19,028 22,000 47,982 219,528 1 7,716 12,931 826,736 26,744 ' 37,746 37 206,138 6,353 13,285 579,501 20,354 14,461 37 41,097 37 10,000 267,745 300 24,624 292,669 21,675 270,994 267,745 300 24,624 292,669 21,675 270,994 1,676,040 307,571 191,819 2,175,430 | 218,937 1,639,908 316,585 30,1909 30,1909 30,1909 30,1909 1,379,789 281,684 10 276,166 3,333 18,612 8,460 81,212 55,316 40,026 6,281 1,737,167 340,333 58,648 14,741 125,344 62,530 7,755 ! 1,408 1,578,871 14,980 39,753 3,663 32,952 262,823 11,140 9,670 June 30,1909 June 30,1909 487 3,570 10,500 1,000 3,165 1,605 4,214 4,652 5,175 14,714 !.. 31,1909 31,1909 31,1909 31,1909 93 1,603,453 965,064 54,000 June 30,1909 1 491,543 1 99,537 Mar. Mar. Mar. Mar. Public trust funds:' 49,515 71,426 92 City corporation r 1,090,490 h 262,396 34,951 7,807 134,127 2,024,963 4,681 General treasury Dec. 31,1908 Special Improvement fund. Dec. 31,1908 Newport and Covington May 31,1909 bridge fund. June 30,1909 Dec. 31,1908 251,419 18,596 246,786 12,233 2,043,315 91 242,099 9,399 242,263 11,571 9320,773 30,1908 30,1908 30,1908 30,1908 Nov. Nov. Nov. Nov. 30,4S2 3,616 945,282 247 34 ... General treasury 246,786 143,866 22 2,360,989 2,304 71,689 16,056 ' 559,240 ; 234 257,782 5,876 | 30,1908 30,1908 30,1908 30,1908 30,1908 30,1908 516,801 139,256 13 543,631 225 ' July 31,1908 Library fund..»........ July 31,1908... $516,801 810,972 186,646 j 1,062,395 School district Sl.073,368 173,367 516,801 [ i $350,480 1,501,140 9516,801 305,382 1 91,940,649 From the public. 797,693 1i 88 Cash on j hand at beeinning ofyear. $1,103,075 305,382 Aug 31,1908 RECEIPTS. Aggregate of < ail payments i and cash on t hand at close > of year.* June June June June 1 2,815 37 The same as the aggregate of cash on hand at beginning of year-and all receipts during year. 3,759 3,427 14,714 893 • 1,748 GENERAL TABLES. 101 T A B L E 2 . — S U M M A R Y O P P A Y M E N T S , R E C E I P T S , A N D C A S H B A L A N C E S , B Y D I V I S I O N S A N D F U N D S : 1908—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21.] GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1908. PAYMENTS. City num ber. CITY, AND DIVISIONS AND FUNDS OP ITS GOVERNMENT. Date of close of fiscal year. 94 Altoona, Pa City corporation, General treasury Apr. assessr Special assessment fund Mar. 31,1909.. Mar. 31,1909.. Sinking Inkl funds School district. General treasury. Sinking funds June June 1,1909.. 1,1909. 95 Spokane, Wash City corporation.. Dec. Dec. Dec. Dec. 31,1903.. 31,1908.. 31,1908.. 31,1908.. School district General treasury. June 30,1909.. 97 $1,555,386 $413,516 $977,707 $164,163 220,219 1,220,878 409,350 655,954 155,574 658,267 153,000 41,292 29,100 110,139 361,810 *ii9,"666 'iio^oso' 797,506 153,000 270,372 *'47*540 433,522 153,000 69,432 "153*466 271,986 8,763 53,759 334,508 4,166 321,753 8,589 241,466 30,520 8,763 39,090 14,669 289,319 45,189 4,166 285,153 36,600 8,589 325,484 4,908,493 173,854 4,698,009 General treasury Custodian of school moneys fund. Public library fund Sinking funds General treasury.... Improvement fund., 3,637,833, 36,630 93,807 15,539 6,851 24,000 367 5,412 8 317 3,594,316 32,120 10,000 1,397 1,088,555 30,812 1,119,367 59,191 1,060,176 1. 30,812 1^119,367 59,191 367 6,000 2,156 446,512 1,692 1,551 15,443 284 463,506 1,976 121,057 325 341,844 100 215,524 605 33,007 249,136 19,787 229,349 215,524 605 33,007 249,136 19,787 229,349 1,306,259 102,657 302,971 1,711,887 322,131 1,287,099 102,657 June 30,1909.. June 30,1909.. June 30,1909.. 879,717 15,895 183,852 48,170 10,531 6,180 45,315 73,574 171,329 973,202 100,000 361,361 133,668 826,048 100,000 181,034 "*4,*7i6 June June June June 5 36,261 810 5,821 178,112 36,598 6,211 36,261 179,570 36,598 M a y 31,1909. M a y 31,1909. June 1,1909., 30,1909.. 30,1909.. 30,1909.. 30,1909.. June 30,1909.. June 30,1909.. June 30,1909. June 30,1909. 1,030 700 10,670 648 "i75,"6i7 2,156 1,183 4,818 ***9,*162 "127*468 605 1,551 13,486 210 36,261 43,000 307 400 1,337 1,100 279 248 810 1,100 4,865 712 4,865 11,382 1,728 494 57 10,888 3,080 2,315,186 315,573 538,530 3,169,289 357,082 2,569,581 Apr. 30,1909.. June 30,1909.. 1,555,975 529,943 315,558 98,559 256,773 1,970,092 786,716 112,249 155,553 1,856,491 242,626 1,352 61,325 Dec. 31,1908.. Apr. 30,1909.. 9,258 220,010 15 179 183,019 9,452 403,029 77 89,203 435 142,817 8,940 171,009 1,127,407 7,703 152,842 1,287,952 221,673 1,058,576 7,703 86,663 758,498 7,703 783 6,920 769,494 6,920 76,450 852,864 31,1908. 31,1908. 31,1908. 31,1908. 651,485 9,500 11,529 96,980 6,920 29,209 8,405 6,507 32,329 687,614 17,905 18,036 129,309 33,188 10,757 9,763 32,955 653,643 228 8,273 96,354 357,913 783 435,088 135,010 300,078 July 31,1908. July 31,1908. 344,177 13,736 783 72,184 4,208 417,144 17,944 133,566 1,444 2S3,578 16,500 1,338,989 31,793 202,734 1,573,516 198,200 1,343,523 31,793 1,054,835 31,793 71,151 1,157,779 82,377 1,043,609 31,793 1,034,924 18,022 1,889 27,633 53,389 17,762 1,115,946 35,784 6,049 68,458 13,919 "4460 1,043,323 22 259 4,160 21,843 5,790 284,154 131,583 415,737 115,823 299,914 284,154 131,583 415,737 115,823 299,914 1,541,559 464,819 818,277 258,463 1,090,119 307,497 543,278 239,344 224,653 22,348 438,543 97,968 Deo. Dec. Dec. Dec. Apr. 30,1909. Apr. 30,1909. Apr. 30,1909. School district City corporation 114,663 3,699,974 71,659 10,367 7,126 121,382 City corporation.. 101 McKeesport, Pa 3,789,126 293,015 1,649 141,169 Butte, Mont...: General treasury. 294,672 30,263 465,482 School district.. General treasury.. Sinking funds Public trust fund. 36,630 3,376,696 70,010 10,000 1,118 714,618 City corporation.. General treasury. Library fund 3,457,824 15,727 South Bend, Ind General treasury Sinking funds Public trust funds... Private trust funds.. 2,174 48,734 Bayonne, N. J. $273,978 148,100 1,551 Birmingham, Ala General treasury Sewer bond fund Public Improvement bond fund. Avondale sanitary fund Convict labor account School fund School sites and real estate fund. Public library fund City treasurer's incidental cash fund. Sinking funds Private trust funds 100 $156,863 852,559 2,156 School district General treasury. From divisions, funds, en terprises, offices, and accounts. 448,204 ' General treasury.. Public trust fund. From the public. 663,728 Lancaster, Pa City corporation Cash on hand at beginning of year. $1,124,545 4,546,379 General treasury.. Sinking funds Investment fund.. Public trust fund. 96 Cash on To divisions, hand at close hand at close funds, enter of year. To the public. prises, offices, of year.* and accounts. Aug. 31,1908.. 882,773 258,463 400,323 635,923 238,541 215,655 31,941 516,663 Apr. 5,1909 91,799 Apr. 5,1909 The same as the aggregate of cash on hand at beginning of year and all receipts during year. 115,395 28,517 663,999 120,316 STATISTICS OF CITIES. 102 TABLE 2.—SUMMARY OF PAYMENTS, RECEIPTS, AND CASH BALANCES, BY DIVISIONS AND FUNDS: 190S—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21 .J GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IX 190S—Continued. City num ber. CITY, AND DIVISIONS AND FUNDS OP ITS GOVERNMENT. June June ! , 8,1909 8,1909 102 General treasury ! •.. Dec. Dec. Dec. Dec. 31,1908 31,1908 31,1908 31,1908 $4,227 9,000 i 246,850 1 19,922 j | J 243,850 1 3,000 19,922 1 i'| 2,542,327 j 742,465 j ' 2,530,889 640 1,998 361,497 | 210 .370,735 10,023 2,800 1,195,352 Mar. 31,1909 Special assessment fund Mar. 31,1909 P a r k commissioners' Mar. 31,1909 fund. Mar. 31,1909 Sinking funds Mar. 31,1909 Mar. 31,1909 j June 30,1909 Johnstown, P a City corporation General treasury Apr. 5,1909 School district June June June 7,1909 7,1909 7,1909 1 1 ! ! 107 184,668 ; 451,440 j 157,322 274,909 7,840 i 176,828 ! 271,612 I 179,828 1,855 155,467 269,757 5,242 19,119 681,949 3,966,741 1 296,751 2,927,525 742,465 390,326 1 3,2SS,712 j 850 625,559 1 10,023 21,145 252,826 243, i?6 2,872,181 850 45,327 3,127 35,670 5,927 35,670 1,408 31,022 4,519 4,648 1,275,800 77,635 1 1,151,320 2,813 83,326 558,056 2,813 349,613 88,395 15,176 21,584 371,197 88,395 15,70S 20,679 350,51S 86,581 9,974 1,8H 126,796 40,0S9 1,514 496* 166,885 1,514 496 54,903 1,514 496 110,983 999 593,264 532 5,734 615,372 2,813 13,420 1 631,605 38,341 615,372 2,813 13,420 j 631,005 38,341 593,264 575,562 41,495 117, SOS j 734,655 138,984 554,176 41,495 275,032 j 19,590 77,922 j 372,544 69,440 284,049 19,055 259,032 16,000 19,590 52,518 25,404 331,140 41,404 48.809 20,631 282,331 1,718 19,055 300,530 21,905 39,676 | 362,111 j 69,544 270,127 ! 22,440 287,530 13,000 18,670 21,876 | 17,800 328,076 30,800 3,235 57,414 12,130 270,127 i 535 18,670 3,235 107,870 795,422 106,383 689,039 1 107,003 | 661,055 194,163 1 556.892 | 75,204 1 15 2,253 26,034 657 443,717 I 380 ! 65,349 45,844 1,602 687,552 — 134,367 2,220 134,367 2,220 960,942 » 1 | Mobile, Ala Dec. 31,1908 July 13,1908 Firemen's fund Dec. 31,1908. Street improvement f u n d . . Dec. 31,1908 Wharfage fund July 13,1908 Paving bond fund Dec. 31,1908 Bondholders' trustee fund. J July 13,1908 Convict labor account Dec. 31,1908 Sulking funds July 13, Dec. 31,1908; Jan. 29,1909* II 108 Dec. Dec. Dec. Dec. 31,1908 31,1908 31,1908 31,1908 ..II 395,3S6 337,056 10,023 121,667 867 31,1908 31,1908 31,1908 30,1908 19,119 644,195 | 867] Dec. Dec. Dec. Sept. $1,000 '*-*■» -^i $155 44,772 15,569 133,500 Waterworks fund Sinking funds Investment fund $220 j 1,392 ! 5,155 $4,375 ! 280,705 i 20,724 { 133,500 ' J 1 2,813 $14S 65,105 'i 6,490 |! June 30,1909 Dec. 31,1908 County supervisors' f u n d . . . N o v . 7,1908 City hospital fund Dec. 31,1908 Mountain sanitarium fund. Dec. 31,1908 Convict labor account City hospital fund 1 Feb. 28,1909 BInghamton, N . Y ♦ i; 450,148 395 62,820 38,945 1,744 School district 106 From divisions, funds, en terprises, ollices, and accounts. From the public. 64,215 ! 554,052 General treasury '""■ RECEIPTS. 579,980 3,235 Dubuque, Iowa General treasury Feb. 28,1909 Library incidental fund Dec. 31,1908 Waterworks fund May 31,1909 $206,600 !| City corporation .105 1 • 14,234 103 General treasury Sinking funds [ 1 I I Dec. 31,1908 Dec. 31,1908 104 i | Public trust funds: General treasury •I 1! ii Apr.. 30,1909 Apr. 5,1909 Apr. 5,1909 • SipVftig funds r i: :| School district 1 PAYMENTS. .; Aggregate of , Cash on Cash on l; all payments j hand at Date of close of fiscal year. j; t To divisions, hand at close I] and cash on beginning of year. : hand at close enter- j of year. |j To I o thP t ne nnhiif public. | pfunds, rjseg> ollices i j: of year.i •j i and accounts 1 McKeesport, Pa.—Continued. 1 City corporation—Cont'd. Sinking f u n d s . . . ' 1! 68,773 4,782 32,933 515 : 518,921 395 1 67,602 i 71,878 i 2,259 132,147 132,147 224,971 171,009 1,356,922 j 325,448 806,503 j 90,439 60,407 5,221 443 224,505 5,299 1.142 64,348 12,722 57,462 90,072 9,453 929,164 73,778 19,739 2,173 9,659 226,032 22,175 57,462 16,740 627,589 30,070 7,597 173 571 131,379 235 2,760,577 461,439 309,510 412,353 64,274 5,899 69,233 778,318 68,557 19,296 2,173 9,555 | 71,612 1 ii,43i 131,467 663 60,300 10,948 2,i44,763 ioi 5,309 65 110,682 163,533 3,744 221,186 U3,596 3,531,526 j 545,860 5,899 148 242,149 3,466 76,234 174,481 3,744 2,479,545 2,088 84,577 7,837 192,382 1 15,331 3,748 117 31,228 8,883 2,835,536 | i7,459 11,114 530,349 2,151 31 146,827 3,466 58,775 1.418 ii3,385 2,692,5i9 224,971 77,070 38,403 11,000 2,000 7,000 10,076 21,940 57,462 20 503,608 180 64,094 i6i,*949 3,744 273,641 750,092 40,452 60,225 1 850,769 1 22,603 1 787,714 j 40,452 711,931 25,157 15,295 60,053 I 797,141 15,295 | 28,833 v,vw ii 21,607 772,044 3,490 15,295 14000 7)667 28,'767* 9,394 1 66*1 IUO 11 i The same as the aggregate of cash on hand at beginning of year and all receipts during year. 933 63 1 13,900 1,770 1 GENERAL TABLES. 103 TABLE 2.—SUMMARY OF PAYMENTS, RECEIPTS, AND CASH BALANCES, BY DIVISIONS AND FUNDS: 1908—Continued. [For a list of the cities arranged alphabetically by states, with the cumber assigned to each, see page 79. For a text discussion of this table, see page 21.} GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1908—Continued. PAYMENTS. CITY, AND DIVISIONS AND FUNDS OP ITS GOVERNMENT. Date of close of fiscal year. East St. Louis, 111.. City corporation.., Dec. 31,1908. General treasury Library contingent fund Dec. 31,1908. Dec. 31,1908. Interest fund School district.. General treasury. Sinking funds.... June 30,1909.. June 30,1909.. Passaic, N.J. General treasury Collector of taxes fund. Criminal court fund.... District court fund Board of health fund... School fund Library fund Tree commission fund.. Sinking funds June June June June June June June June June 30,1909.. 30,1909.. 30,1909.. 30,1909.. 30,1909.. 30,1909. 30,1909. 30,1909. 30,1909., Cash on To divisions, hand at close of year. funds, enter To the public. prises, offices, and accounts. 18,514 $2,150,670 $250,745 $1,899,925 172,950 1,716,204 139,469 1,576,735 1,516,391 63 26,800 163,799 39 9,112 1,680,190 134,483 1,545,707 35,912 *"4,"9S6' 308,902 125,564 434,466 111,276 323,190 308,902 4,438 121,126 313,340 121,126 16,586 94,690 296,754 26,436 June 30,1909.. Allentown, Pa. City corporation..... Apr. 5,1909.. Apr. 5,1909.. School district. General treasury. Sinking funds— June 30,1909.. Juno 30,1909., Atlantic City, N.J. General treasury Board of health fund.. School fund Library fund Sinking funds Dec. Doc. Doc. Dec. Dec. 31,190S.. 31,1908.. 31,1908.. 31,1903.. 31,1903.. Springfield, Ohio City corporation. General treasury Library fund Sinking funds Public trust funds.. Private trust funds.. Dec. Apr. Dec. Dec. Dec. 31,1908.. 30,1909.. 31,1903.. 31,1908.. 31,1903.. School district General treasury. Aug. 31,1908.. General treasury , Convict labor account.. Library fund Sept. 30,1908.. Sept. 30,1903. Sept. 30,1908. 102 30,926 $746,102 86,451 1,777,825 56,453 975,270 $746,102 687,712 277,807 450,300 3,595 1,679 1,022 66,627 1,032,146 450,966 3,600 2,586 1,598 265,154 10,042 848 10,885 52,072 182 511,954 450,784 3,314 2,461 1,423 4,631 516 185 2 468,120 5 731 247,664 9,160 176 576 17,490 848 10,851 639,622 5,758 3,050 125 1,412,131 175 257,730 9,250 10,827 1,061,059 45,97? 725,228 45,972 41,607 114 288,809 1,715 937 970,038 7,587 3,987 232,731 1,262 1,213 718,220 325 2,774 19,087 6,000 7,016 20,811 26,011 1,000 27,827 27,472 1,000 7,016 23,489 1,000 3,909 20,811 74 38,389 335,831 1,461 34,730 374,220 338,490 34,730 374,220 335,831 760,394 121,197 926,450 705,125 44,859 4S4,187 80,626 599,672 414,960 33,081 459,9S3 139,689 80,571 71,060 379,067 35,893 345 32,735 11,778 1,000 403,027 81,160 34,514 345 22,442 58,184 276,207 10,000 40,571 326,778 24,835 290,165 230,610 45,597 10,000 17,557 23,014 248,167 78,611 5,287 19,548 242,880 47,285 11,778 2,330,539 431,748 837,037 3,599,324 842,104 2,325,472 431,748 1,913,980 16,709 285,465 12,408 101,977 314,523 670,955 487 19,955 2,239 143,401 2,899,458 17,196 305,420 14,647 362,603 667,893 7,696 60,699 1,624 104,192 2,114,340 166,222 1,023 43,887 117,225 9,500 78,499 12,000 214,524 1,041,815 172,911 407,146 ■ 1,621,872 320,347 1,128,573 172,052 834,917 172,911 385,458 1.3 234,257 986,077 172,952 627,143 7,456 134,494 65,824 143,835 325,180 2,836 929 55,313 1,200 1,096,158 10,292 152,767 132,869 203,642 2,913 3,007 23,495 1,200 863,440 239 17,526 104,872 29,076 7,140 132,234 4,502 206,898 21,688 228,586. 86,090 142,496 206,898 21,638 228,586 86,090 142,496 4,766 927,375 29,524 889,302 1,970 915,530 . 4,800 7,045 26,879 888,651 "**2,*645 914,060 Montgomery, Ala From divisions, funds, en* terprises, offices, and accounts. 945,272 338,490 School district General treasury. Sinking funds— 102 1,037,911 Mar. 31,1909.. General treasury Dec. 31,1903.. Library fund Waterworks, special Mar. 31,1909.. account. Mar. 31,1909.. Sinking funds Dec. 31,1903.. Public trust funds Mar. 30,1909.. Private trust funds From the public. 1,543,254 City corporation. General treasury. Cash on hand at beginning of year. $1,852,156 988,381 Topeka, Kans Aggregate of all payments and cash on hand at close of year.* 909,811 4,249 117,225 17,344 11,732 8,549 3,749 4,800 2,796 1,200 65i" 8,540 4,800 3,749 3,856 389,132 1,629,124 263,142 1,362,126 3,856 2,565 350,693 1,308,550 192,768 1,111,926 3,856 79,275 920,048 2,253 219,712 698,083 General treasury , Mar. 31,1909. 200,543 200,543 L o c a l improvement Mar. 31,1909. fund. 5,483 17,785 4,916 12,869 Mar. 31,1909. Library fund 312 312 312 Mar. 31,1909.. Library site fund 3,372 37,287 8,521 28,766 Mar. 31,1909. Park fund 104,326 117,544 132,575 15,031 Mar. 31,1909., Sinking funds. i The same as the aggregate of cash on hand at beginning of year and all receipts during year. 840,773 199,252 1,291 11,990 312 33,915 25,996 2,253 Davenport, Iowa City corporation. 1,236,136 955,292 STATISTICS OF CITIES. 104 TABLE 2.—SUMMARY OF PAYMENTS, RECEIPTS, AND CASH BALANCES, BY DIVISIONS AND FUNDS: 1908—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21.] GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1903-Continued. RECEIPTS. PAYMENTS. City num ber. CITY, AND DIVISIONS AND FUNDS OF ITS GOVERNMENT. Aggregate of allpayments Cash on To divisions, hand at close and cash on Date of close of fiscal year. hand at close funds, enter of year. To the public. prises, 1 of year.i oflices and accounts. Davenport, Iowa—Continued. June 30,1909 City corporation.... Dec. 31,1908 Sewer and street im Sept. and Dec., 1908; Mar. and Apr., 1909. provement fund. Grading district No. 2.. Jan. 1,1909 Convict labor account. Dec. 31,1903 Dec. 31, 1908; May 1 and June 30,1909. Sinking funds, Dec. 31,1908 School district 1280,844 1 $1,291 938,439 j $320,574 1 $70,374 280,844 1,291 38,439 1 320,574 70,374 250,200 1,016,241 J 60,483 87,000 1 1,163,724 | 70,074 1,048,958 !' 641,964 1 60,483 86,209 | 78$,656 |~" 38,774 705,190 44,692 | 1 1 i I 371,111 266,507 56,008 1 1,103 4,448 1 17,657 431,567 285,267 13,783 12,437 405,044 261,643 12,740 11,187 234 234 3,300 12,855 4,424 1 374,277 4,346 City corporation Workhouse labor ac count. June 30,1909 June June Sinking funds June Public trust funds .., June Private trust funds June 30,1909 30,1909 30,1909 30,1909 30,1909 July 31,1908 July 31,1908 7,896 30,072 31,300 343,768 31,300 343,768 1,799,415 138,540 1 626,515 137,557 909,405 1,673,477 | 113,988 1,420,949 138,540 i 320,672 132,620 3,379 757,947 1,211,239 ! 3,379 , 55,603 1,126,247 29,389 3,379 I | 150,527 114,537 40,537 82 160 61,475 15,859 71,801 1,623 700 212,002 j 130,396 ! 112,338 ! 3,263 860 1,304 18,995 35,726 1,560 800 210,698 80,818 1,423 1,703 60 30,583 75,189 1,558 | 268,978 983 118,071 | 388,032 j 9,566 378,466 1 258,418 10,560 983 376,919 I 11,113 i 4,298 5,268 372,621 5,845 1,417,222 45,313 117,518 553 54,^63 j 1,516,998 j 73,987 1,397,660 1,038,118 36,863 26,796 | 1,101,777 ! 37,212 1,023,953 40,612 Feb. 27,1909 977,704 48,572 4,000 36,863 24,293 2,197 1,038,860 | 50,769 4,000 26,806 8,931 975,442 41,838 36,612 Feb. 28,1909 Feb. 28,1909 613 7,229 279,926 846 629 73 0,600 8,129 21,146 j 309,201 j 36,775 267,687 4,739 Aug. 31,1908 279,926 3,390 4,739 21,146 | 304,462 [ 4,739 32,036 4,739 267,687 4,739 99,178 321 6,521 1 106,020 100,020 321 6,521 I 106,020 | 5,259 92,106! 566,563 j 131,543 429,761 5,259 ! 249,873 5,259 52,078 j 307,210 j 68,642 233,309 5,259 ' 209,684 39,454 735 5,259 18,515 ! 33,563 : 233,458 | 73,017 735 36,517 32,125 196,941 36,288 80 4,604 655 183,755 35,570 Dec. 31,1908 1,654,560 1 3,130 16,371 1,429 15,160 234 1,703,526 Dec. 31,1908 Dec. 31,1908 J i - 164,803 31,206 1 27 291 124,610 100 106,020 40,028 36,931 3,097 259,353 f 62,901 196,452 220,6S6 ' 38,667 | 57,021 5,880 163,665 32,787 80,273 1,948,602 | 97,025 1,686,774 164,803 45,865 1,731,631 1 3,130 ! 17,263 1,720 164,327 | 334 71,400 1,555,105 3,130 516 105,126 21,346 8,851 0,315 1,517 15,031 7,334 48,375 1,007,225 865 ; 24,557 : 8,569 8,077 j 909i 1,001,485 J 600 54,115 . 1,056,200 j 845,220 | 600 32,974 | 878,794 | 841,884 3,336 600 4,700 7,942 122 Wichita, Kans 30,621 873,105 1,353 4,689 1,0001 jrrivuio irusi lunus. —* 1,000 I »The same as the aggregate of cash on hand at beginning of year and all receipts during year. Mar. 31,1909 4,000 99,178 June 10,1909 Dec. 31,1908; Dec. 31,1908 919 7,229 306 45,351 409,198 121 17,465 123,554 7M 219,325 <• 55,433 375,068 j 3,300 375,008 May 31,1909 Nonmunicipal 8,431 2,061,509 ' 120 York, Pa Public trust funds: 234 1,027,476 j Pleasure, driveway, and park district. Pine Bank Park fund.. $44,692 138,540 School district County dog tax fund....-. .-; 55,361 791 374,277 City corporation Public trust funds: 8,509 $250,200 895,493 119 Registered bond fund.. 3,300 72 Juno 3 0 , 1 9 0 9 . . . . . . . . . . . . . . i From divisions, funds, en terprises, oflices, and accounts. 1 Wheeling, W. Va 118 From the public. ! | 117 Little Rock, Ark J Cash on hand at beginning of year. 1,919 370 15,504 105,590 68 35,817 1 842,977 32,924 1,893 1,000*1 840,181 2,796 ^____—— i4,828 1,350 43,233 266 600 GENERAL TABLES. 105 T A B L E 2 . - S U M M A R Y O F P A Y M E N T S , R E C E I P T S , A N D CASH B A L A N C E S , B Y D I V I S I O N S A N D F U N D S : 1908—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21.] GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1908—Continued. CITY, AND DIVISIONS AND FUNDS OP ITS GOVERNMENT. Date of close of fiscal year. Wichita, Kans.—Continued. School district General treasury. June 30,1909., Cash on To divisions, hand at close funds, enter of year. To the public. prises, offices, and accounts. Aggregate of all payments and cash on hand at close of year.* Cash on hand at of year. From the public. From divisions, funds, enterpnses, offices, and accounts. $156,265 121,141 $177,406 $12,558 $164,248 156,265 21,141 177,406 12,558 164,248 600 $600 1,308,377 $121,845 262,297 1,692,519 480,677 1,089,997 121,845 1,176,543 131,834 91,820 30,000 25 205,872 56,425 1,474,235 218,259 397,470 83,207 1,022,445 67,552 54,320 67,500 South Omaha, Nebr.. 667,342 100 400,850 1,068,292 500,233 567,959 100 City corporation.. 474,365 100 376,271 850,736 436,634 414,002 100 376,271 850,636 100 436,634 413,902 100 100 Bay City, Mich General treasury.. Sinking funds. Public trust fund. June 30,1909. June 30,1909., June 30,1909. July 31,1908.. July 31,1908.. General treasury. Investment fund. School district June 30,1909. General treasury. 24,967 24,180 132,658 581,739 110,300 "446,498 24,941 Apr. 30,1909.. May 31,1909.. Mar. 24,1909.. 272,230 7,533 31,966 24,180 101,305 550 326 397,715 8,083 32,292 81,325 266 202 316,390 284 14,682 7,533 17,408 Apr. 30,1909.. 30,1909.. Apr. 30,1909. 31,1909.. 98,702 14,470 7,394 22,279 804 106,096 36,749 804 6,102 21,625 780 99,994 15,124 24 183 200,642 199 183 200,616 26 200,433 June 30,1909.. June 30,1909.. Apr. 5,1909.. Apr. 5,1909.. June 4,1909., Sept. 30,1908. June 30,1909. June 30,1909.. Sept. 30,1908. Apr. 30,1909. Canton, Ohio City corporation. Dec. 31.1908 Feb. 15,1909 Dec. 31,1908 Dec. 31,1908; Feb. 1, Apr. 1,1909. School district. Aug. 31,1908.. Aug. 31,1908.. School district. General treasury. Sinking funds 26 200,417 26 200,391 26 26 528,315 605,438 95,989 509,449 345,189 412,623 83,732 328,891 65,123 2,311 21,994 70,650 13,082 319,979 8,912 183,126 9,689 192,815 12,257 180,558 183,126 9,689 192,815 12,257 180,558 1,025,033 325,506 19,683 996,832 343,751 324,200 1,664,783 304,869 687,219 216,318 8,229 85,034 32 343,328 423 124,238 123,942 7,520 59,959 8,541 1,154,785 340,683 15,749 144,993 8,573 159,635 62,820 6,456 75,978 964,468 243,228 340,579 1,548,275 754,991 243,228 246,167 1,244,386 530,461 7,044J, 216,707 * 779 232,319 195,720 451 43,620 6,376 958,500 7,495 266,692 11,499 285,835 324 48,938 2,123 662,056 371 209,477 94,412 303,889 79,405 224,484 187,962 21,515 80,332 14,060 268,294 35,595 68,937 10,468 199,357 25,127 6,565 4,344 334,861 20,605 232,111 9,000 68,077 5,068 243,228 243,228 1,511 10,609 6,800 217,954 7,865 69,224 102,881 1,218,046 106,733 1,042,089 69,224 1,045,941 59,724 9,500 102.881 1,208,546 9,500 106,733 1,042,089 59,724 9,500 513,429 109,034 29,807 652,270 493,348 109,034 334,277 92,391 12,394 439,062 30,607 316,961 91,494 264,358 69,519 400 47,391 45,000 10,893 825 676 322,642 115,344 1,076 6,665 23,646 296 315,977 965 19 90,733 761 179,152 16,643 17,413 213,208 19,281 176,387 17,540 1,135 1,890 16,643 176,810 158,277 June 7.1909.... 18,146 15,523 20,875 June 7,1909 t The same as the aggregate of cash on hand at beginning of year and all receipts during year. 175,675 712 17,540 Dec. 31.1908.. Dec. 31,1908.. City corporation. General treasury.. Sinking funds Public trust fund. 26 200,433 1,045,941 Jacksonville, Fla. General treasury Convict labor account. Chester, Pa 153,957 153,957 ~424,901 Superior, Wis General treasury. Sinking funds.... 63,599 646,915 School district General treasury... Library fund Sinking funds Public trust funds. 217,556 110,499 City corporation. General treasury... School fund.. Llbrarvfund Sinking funds Public trust funds. 217,556 24,579 782,381 Newcastle, Pa General treasury. 24,579 192,977 132,841 School district. General treasury. Sinking funds 192,977 24,206 City corporation General treasury.. Public trust fund. 100 625,334 Quincy,IU General treasury Library fund Boulevard and park fund. Sinking funds Investment fund Public trust fund 474,365 Apr. 5.1909. Apr. 5,1909. Apr. 5,1909.; STATISTICS OF CITIES. 106 TABLE'2.—SUMMARY OF PAYMENTS, RECEIPTS, AND CASH BALANCES, BY DIVISIONS AND FUNDS: IMS-Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, s.v pago 21.] GROUP XV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 190$-Continued. City num ber. CITY, AND DIVISIONS AND FUNDS OF ITS GOVERNMENT. Date of close of fiscal year. .; Aggregate of i Cash on Cash on j all payments ! hand at To divisions, I hand at close i and cash on beginning funds, enterof year. i hand at close of year. To the public. prises, offices, i of year.* and accounts.! : From divisions,. funds, en terprises, ollires, and accounts. From tlu» public. i 131 Chelsea, Mass. General treasury... Dog license fund... Sinking funds Public trust funds. Dec. Dec. Dec. Dec. 31,1908.. 31,1908.. 31,1908.. 31,1908.. 132 Joplin, Mo 163.353 141.520 15,000 229 467,261 40,367 39,367 30,1909.. 30,1909. 30.1909., 30,1909.. 30,1909.. 30,1909.. 238,392 106,452 36,298 45,474 320.164 106,452 [ 221 41,298 2,281 15,000 94,744 223,139 105,661 IS2 64 2,281 2,281 788 189,618 1,788 21,015 212.421 75,487 135,934 | June 30,1909.. June 30,1909.. 172,115 17,503 1,788 17,948 3,067 191.851 20,570 70.253 5,234 121.598 I. 14,336 . 1,000 4,295,302 569,695 143,484 5,00S,4S1 101,168 4,337,618 1 569,695 3,671,560 499,747 348 139,201 4,310. .$03 91,772 4.130,454 • 4,241 ; 1.063 i. 199,039 2,821 88,282 348 69,600 398 2,427 1,458 June June Apr. June June June Dec. Dec. I Dec. Dec. Dec. 31,1908.. 31,1908.. 31,1908.. 31,1908.. 31,1908.. 160 32,483 2,281 10,000 4,241 919 613,071 5,511 61 8,815 5,000 4,589 1,317 685,098 6,969 4,936 *i5*666 254 5,134 4,008 36,298 1,000 4S0,925 140 1,227,519 82,774 249,986 1,560,279 2SS,229 1,159,276 30,1908., 30,1908.. 30,1908.. 30,1908.. 30,1908.. 1,109,439 2,634 930 25,000 $0,244 36,716 241,638 235,911 535 552 7ii 1,387,793 2.634 2,017 25,000 80,955 701 5,428 3,889 1,151,882 2,634 716 16,886 5,218 j Nov. 30,1908.. Nov. 30,1908.. 8,122 1,150 45,523 6,579 506 60,224 1,656 42,118 182 10,466 1,474 7,640 Nov. Nov. Nov. Nov. Nov. ] 82,774 600 2,686 71,848 1,722,419 176,729 243,759 2,142,907 144,565 1,821,613 176,729 31,1908. 1,1908.. 31,1908. 30,1908.. 31,1908. 31,1908.. 1,583,215 4,310 6,834 55,732 71,027 860 73,227 342 204,300 1,860,742 4,652 102,369 86,013 581 34,772 4,106 7,415 1,672,360 4,652 2,366 105,488 29,547 Dec. 31,1908.. Dec. 31,1908.. 313 128 7,453 1,048,016 14,974 38,951 43,710 558,525 14,778 19,935 21,824 Dec. 31,1908.. May 31,1909.. Dec. 31,1908.. 542,229 16,207 14,778 19,607 325 3 489,491 196 Dec. 31,1908.. 489,491 196 1,148,751 Dec. Nov. Dec. Nov. Dec. Dec. Jan. Nov. June Jan. Nov. 23,1909.. 30,1908.. 30,1909.. 23,1909.. 30,1908.. Feb. Feb. Feb. Feb. 28,1909.. 28,1909.. 28,1909.. 28,1909.. School district. 2,902 $.320,473 1.624,SOS I 1.437 i 331,330 City corporation. General treasury... Public trust funds. 3,731 $1,626,564 i 114.719 138 Galveston, Tex.. General treasury... Fiscal agents' fund. Sinking funds Investment fund... 67,528 190,206 137 Knoxvflie, Tenn General treasury.. Hospital fund School fund . Sinking funds Public trust fund. 1.855.779 1.437 141.520 18,731 4S5.416 .♦ General treasury. 156,5S9 697.837 City corporation. School district 162,633 1,320 141,520 15,000 80,365 136 Rockford, III General treasury.. Library fund Public trust fund. 1,536,557 117 I 59,350 135 Haverhill, Mass. General treasury County dog tax fund. Library fund Waterworks fund Sinking funds Investment funds Public trust funds: Municipal Nonmunicipal..., $70,4.30 40,367 134 Salem, Mass. General treasury County dog tax fund. Library fund Sinking funds Investment fund , Public trust funds: Municipal Nonmunicipal $2,017,467 3S,579 133 Newton, Mass. General treasury County dog tax fund Library incidental fund Sinking funds Public trust funds $156.5S9 387,487 School district. General treasury. Sinking funds $320,473 577,105 City corporation. General treasury Special assessment fund Library incidental fund.] Sinking funds Investment fund Private trust funds. SI, 540,405 Aug. 31,1908. Aug. 31,1908. 56,934 36,515 2,258 147,43S 111,648 621 41,333 242 3,118 7,766 128 4,428 617 81,859 2,730 1,082 15,992 15,058 576,614 16,532 92 21,176 620 28 555,242 1,050 64 196 14,862 19,016 508,703 21,886 485,883 934 19,016 508,703 21,886 485,883 934 88,596 97,303 1,334,050 45,537 1,198,735 90,378 1,044,337 18,096 82,818 3,500 87,516 84,302 3,916 4 9,081 1,216,155 22,012 82,822 12,581 1,080 30,061 6,036 4 9,436 1,186,091 8,416 1,018,160 333,504 354,264 1,705,928 1,009,902 308,270 933,011 332,632 319,360 1,585,003 919,860 307*398 766,986 131,025 35,000 277,522 244,273 9,244 65,843 1,288,781 140,269 124,843 31,110 322,285 6,269 29,191 888,750 77,746 134,000 95,652 85,149 872 34,904 120,925 30,011 90,042 872 30,011 89,170 872 872 1,080 85,149 24,000 31,110 120,053 872 872 i The same as the aggregate of cash on hand at beginning of year and all receipts during year. 34,904 7,500 82,818 3,145 1,080 31,110 GENERAL TABLES. 107 T A B L E 2 . — S U M M A R Y O F P A Y M E N T S , R E C E I P T S , A N D CASH B A L A N C E S , B Y D I V I S I O N S A N D F U N D S : 1908—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion o! this table, see page 21.] GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1908-Continued. PAYMENTS. City num ber. CITY, AND DIVISIONS AND FUNDS OF ITS GOVERNMENT. Cash on To divisions, hand at close funds, enter of year. To the public. prises, offices, and accounts. Date of close of fiscal year. 139 "Elmira, X . Y General treasury County supervisors' fund... City board of audits' fund.. Cemetery fund Public trust funds: Municipal Nonmunicipal 140 Dec. Dec. Dec. Dec. Dec. 31,1908 31,1908 31,1908 31.190S 31,1908 , 31,1909 31,1909 31,1909 31,1909 ' i .. Mar. 31,1909 Mar. 31,1909 Mar. 31 1909. i I ! 14* Sept. 30,1908 Public improvement bonds Sept. 30,1908 fund. . Public trust funds: 1,363,050 | 75,837 1,262,517 24,696 1,263,339 13,479 6,507 76,396 75,799 1 30 8 1,176,084 13,449 6,499 64,356 11,456 12,040 262 1,867 ! 1,462 1,867 1,200 1,834,428 4,445 242,998 2,081,871 161,352 1,916,074 4,445 1,298,81*T 4,445 78,369 1,381,633 135,823 1,241,610 4,200 77,972 656,596 669,265 4,200 642 50,930 135,729 520,867 669,265 94 548 50,930 1 397 4,200 535,609 164,629 700,238 25,529 674,464 535,609 164,629 700,238 25,529 674,464 245 1,373,182 93,803 1,064,360 215,019 245 1,1)36,581 210,695 125,900 ! 677,904 210,695 99,548 9S8,147 ■! 57,719 866,919 63.509 605,128 60,638 199,684 11,011 31,726 67,157 665 830,538 138,806 i 673 ! 11,914 45,517 288 804,928 49,476 385 19,696 43,813 3S5,035 36,084 197,441 36,0S4 197,441 151,510 1 8S,617 1,780,658 273,848 12,130 J 358,677 26,358 358,677 26,358 385,035 2,143,123 ! 12,130 151,510 1,767,382 273,848 101,893 1,706,018 488 60,876 155,069 83,901 72 17.58S 332 1,944,988 560 197,243 ! 332 25,687 273 62,369 288 1,776,826 287 3,501 44 142,475 1,064,215 153,483 397,533 1,615,231 j 849,583 611,624 154,024 563,473 438,729 70,125 79,839 2,722 387,891 636,320 i 906,459 506 841,105 555,975 22,854 79,839 42,500 814 1,546 814 2,609 41,229 I 795 2,609 8.800 1 16,988 1,222 790 > 871 5,126 300 682 118,779 801,535 27,979 105,283 769,342 .8,184 18,134 5,875 25,765 95,590 9,005 1,313,288 224,933 46.796 1,283,212 2,299 23,923 112,747 193 16 337 110,622 39,167 J * 487 5,594 j 890,697 17,189 j 20,348 6,563 1 688 i,543 934,797 J 1,585.017 j "* 1,435,126 2,492 25,482 343 i 111,109 I 7,055 ! II 3,410 1 The same as the aggregate ol cash on hand at beginning of year and all receipts during year. 1 3,600 75,788 87 5io Burbank Hospital fund — Nov. 30,1908 Library incidental f u n d . . . . 12,518 14,392 6,250 4,054 1 372 3,176 300 712 146 3,403 1,875 1,173,159 7,142 2,453 76,396 8,428 13,812 12 78 31 1908 1,898 473 5,478 75,875 J Sept. 30,1908 Dec 1,000 4,975 27,367 i,955 ' 544 24,696 39,683 . 145 $49,460 1,262,479 June 30 1909. Sept. 30, N o v . 1,1908 $659,945 ] • 603,869 3,758 36,700 10,340 4,602 * Dec. 31,1908 i w 3i ions Frcm divisions, funds, en terprises, offices, and accounts. From the public. 1,000 12,130 Mar. 31 1909 143 Baroness Erlanger Hospital fund. 17,819 2,348 5,478 405 3,486 1 50,930 May 31 1909 Library incidental fund 73,890 4,200 245 .. .. J 142 . $84,238-1 678,759 8,733 66,022 10,884 3,600 578,624 669,265 June 30,1909 Public trust fund (nonmunicipal). $793,643 100,142 1,462 1,807 31,1909.. 31,1909.. 30,1909 30,1909 30 1909 30*1909 30 1909 $114,113 J 44,860 5,478 ■ 141 June Special assessment fund June Convict labor account.. June Reservation school fund June June $49,460 533,757 8,733 65,617 7,398 3,600 N e w Britain, Conn Cash on hand at beginning of year. $630,070 12,217 j 2,348 Dec. 31,1908 Dec. 31,1908 Dec. 31,1908 Mar. City building commission.. Mar. Police court fund... . . . . . . Mar. Mar. Public trust funds: Mar. Mar. RECEIPTS. Aggregate of all payments and cash on hand at close ofyear.i 443 3,410 1,018 j 131,373 19 198 1 28,9i3 12)118 971 1,862 922 108 6,958 10,000 82,923 | ' 823,395 j 73,908 8,615 814,575 574 2 800 5,'440 400 84,985 j 61,642 1,560 16 17,019 4,748 I 1 i '' j 28,479 2,214 8,000 17 u a '717 1,275,099 224,933 ~l,2587l33 2,492 8,922 327 683 115,351 1,132 3,410 1,175 is, 606 93,407 STATISTICS OF CITIES. 108 TABLE 2.—SUMMARY OF PAYMENTS, RECEIPTS, AND CASH BALANCES, BY DIVISIONS AND FUNDS: 1908—Continued. [For a list Df the titles arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21.] GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1903—Continued. City num ber. CITY, AND DIVISIONS AND FUNDS OF ITS GOVERNMENT. Date of close, of fiscal year. $476,207 $121,532 $1,611,823 $52,519 $1,296,414 $262,890 682,070 14,401 130,183 96,331 1,374 460,778 18,459 30,462 3,974 5,000 81,566 1,679 4,968 1,161,307 14,401 215,723 103,010 6,342 6,455 802 1,974 4,737 743 1,109,713 7,141 4,925 83,217 1,605 29 21,132 7,260 209,996 17,819 June 30,1909.. June 30,1909.. June 30,1909.. 4,217 8 85,500 8,609 4,438 1,813 12,826 4,446 87,313 8,490 4,311 1,000 3,336 135 1,000 86,313 765,523 15,789 87,020 868,332 57,409 795,063 15,860 15,260 85,246 680,388 56,732 607,796 15,860 Dec. 31,1908.. M a y 31,1909.. M a y 31,1909.. 554,254 10,368 15,260 15,260 80,090 5,156 634,344 30,784 15,260 55,063 1,669 579,281 28,515 185,641 529 1,774 187,944 677 187,267 June 30,1909.. 185,641 529 1,774 187,944 677 187,267 357,640 63,908 40,145 461,693 17,556 380,229 Dec. 17,1908.. Dec. 17,1908.. Nov. 1,1908.. 288,724 57,908 6,000 19,084 "iijooi 365,716 6,000 89,977 17,556 School district 149 Macon, Ga ; General treasury . Convict labor account., Sinking funds 150 West Hoboken, N. J. General treasury Tax collectors' incidental fund. Police pension fund...Board of health fund Library incidental fund.... Sinking funds Dec. 31,1908.. Dec. 31,1908.. Dec. Dec. Dec. Dec. 31,1908.. 31,1908.. 31,1908.. 31,1908.. 151 Everett, Mass.. Dec. Dec. Dec. Dec. General treasury Library incidental funds. Public trust funds General treasury.... Special assessment fund Library incidental fund Public trust fund... General treasury. 94,390 866,357 20,895 945,267 91 69,794 67 864,473 11,000 24 3,865 1.505 550 30,364 1,788 5 375 22,361 397 175 1,312 1,680 1,500 11,000 3,315 2 451 19,364 6,691 449,036 42,070 1,464,916 81,184 934,696 449,036 214,036 37,816 924,943 2,112 2,142 1,214,415 2,816 237,112 10,573 52,052 ''S^OOO 550 7,406 24,007 3,320 16,786 229 6,992 1,459,842 95,389 1,131,975 94,437 997,197 134,275 503 94,437 327,867 952 June 30,1909.. 154 Pueblo, Colo , General treasury. Library fund.. ~>rthSk North Side waterworks fund. South Side waterworks cashier's fund. Mountain View Ceme tery fund. Sinking funds Investment funds 981,642 87,565 91 4,086 School district General treasury. Sinking funds 110,788 688,783 5,1909.. 3,1909.. 30,1909.. 3,1909.. Dec. 31,1908.. Dec. 31,1908.. Mar. 31,1909.. 8,431 327,867 Dec. 31,1908 Dec. 31,1908; Mar. 31,1909. 2,816 425 6,512 *2ii,*616 720,196 42,116 670,674 7,406 708,241 626 11,329 40,356 138 1,622 1,109,601 122,441 504 600 4,254 11,834 1,921,516 25 1,113 1,785,600 134,275 528 1,113 66,344 395,163 693,966 671,745 24 513 100,093 211,956 83,114 66,344 100,093 211,956 83,114 116,884 1,504,468 81,251 1,210,432 ! 81,251 1,066,767 399 80,997 18,496 7,000 22,581 80,551 91,256 1,216,107 80,117 78,521 1,030,263 7,674 59,284 * 50 19,000 19,863 393 30,020 3,463 300 67,250 19,068 921 562 26,872 1,109,410 8,117 137,409 24,157 718 500 500 500 873 4,636 774 1,950 1,912 95,043 19,630 23,082 60,261 68 11,700 19,562 33,822 294,036 32,126 1,696 276,474 I 17,562 1 314,689 434 12,735 327,858 297,177 434 10,989 1,746 19,258 17,512 i iThe same as tho aggregate of cash on hand at beginning of year and all receipts during year. June 30,1909., June 30,1909.. 237,420 25,071 4,061 2,316,679 1,530,796 Dec. 31,1908.. Apr. 15,1909.. 6,000 57,908 9,895 687,369 397 1,017 Jan. Jan. June Jan. "i4*5i3 20,895 Sept. 30,1908.. June 30,1909.. Sept 30,1908.. City corporation. 63,908 849,959 962,563 2,816 153 Sacramento, Cal 365,716 600 15,260 847,807 31,1908.. 31,1908.. 31,1908.. 31,1908.. 152 Oshkosh, Wis.. School district. **68,"9i6 973,810 General treasury County dog tax fund Sinking funds Public trust funds (nonmunicipal). City corporation 6,455 579,882 City corporation. General treasury. From divisions, funds, en terprises, offices, and accounts. SI, 014,084 148 Joliet,IH General treasury. Library fund Investment fund. From the public. June 30,1909.. N o v . 1,1908.. July 31,1908.. Dec. 31,1908.. M a y 31,1909.. Dec. 31,1908.. 147 Auburn, N. Y . General treasury isury. Contingent ngei audit fund. School fund. Waterworks fund... Cemetery fund Sinking funds Public trust funds: Municipal Nonmunicipal.. Private trust funds. Cash on hand at beginning of year. Cash on To divisions, hand at close of year. enter To the public. funds, prises, offices, and accounts. GENERAL TABLES. 109 T A B L E 2 . — S U M M A R Y O F P A Y M E N T S , R E C E I P T S , A N D CASH B A L A N C E S , B Y D I V I S I O N S A N D F U N D S : 1908—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 21.] GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1908—Continued. PAYMENTS. City num ber. CITY, AND DIVISIONS AND FUNDS OF ITS GOVERNMENT. Cash on To divisions, hand at close of year. funds, enter To the public. prises, offices, and accounts. Date of close of fiscal year. 1534,022 179,203 $79,646 j Dec. 31,1908 Dec. 31,1908 May 31,1909 258,636 19,777 2,748 74,197 31,018 1,006 Jan. 4,1909 i Dec. 31,1908 Dec. 31,1908 1 Dec. 31,1908; Jan. 4,1909. 124,980 3,802 51,104 72,975 4,000 155 General treasury Special assessment fund.... Newport and Covington bridge fund. School fund Library fund Sinking funds Nov. Nov. Light department fund.... Nov. Library incidental fund Nov. Cash in transit Sinking funds Nov. Public trust funds: Nov. Municipal Nonmunicipal . . . . . . Nov. Dec. Doc. Dec. Public trust f u n d s . . . . . . . . Dec. School fund . Sinking funds . $487,492 1106,782 50,141 6,950 659 306,760 19,777 4,395 16,840 212 2,137 28,780 141,820 4,014 57,241 101,755 972 1,961 1 45,505 99,249 7b 57,235 41,699 1,977 6 56,250 is 66,936' j 1,530,301 45,938 1,255,664 228,699 110,180 183 56,319 59,342 17,129 113,290 54 1,169,103 2,330 56,322 361 30,1908 98,2U 1,299,522 2,330 66,322 415 4,600 163,149 28,755 23,585 30,1908 30,1908 129 3,834 345 31,1908 31,1903..... 31,1908 31,1908. 28,1909 31,1908 28,1909 28,1909 28,1909 Juno 30,1909 June 30,1909 . . June 30,1909 June 30,1909 June 30,1909 62,017 3 70 4,600 2,921 4,600 110,809 129 3,834 129 3,834 574,366 50,216 174,935 j 799,517 185,061 1 564,240 50,216 523,152 50,546 49,216 173,106 745,474 50,546 1,000 2,497 185,061 659,413 ! 3,971 ! 856 1,000 46,575 1,000 1,641 1,000 668 J General treasury 198,597 363,851 19,777 4,413 228,699 158 Fort Worth, Tex Feb. Aug. Feb. Feb. Feb. From divisions, funds, enterpnses, offices, and accounts. 1,234,666 157 General treasury Sinking funds $692,871 | • From the public. 1,130,000 2,147 | General treasury . Aggregate of j Cash on all payments hand at 1 and cash on beginning hand at close of year. of year.1 30,1908 30,1908 30,1903 30,1908 156 General treasury... ..... School fund. ... .... Library fund Sinking funds.... . . . . . . . RECEIPTS. 1,264,725 ] 1,003,463 153,222 6,289 91,892 4,869 1,829 269,544 163,274 1 1,697,543 j 95,056 j 1,365,794 236,693 262,449 2,752 8 i | 4,335 41,473 19,328 1,013 101,460 1,312,375 j 175,302 7,310 1 193,352 j 9,204 32,437 97 62,522 1,178,357 ! 51,237 1,035 130,830 4,335 101,581 124,065 6,178 396,458 j 136,884 31,045 181,492 395,855 47,471 171.563 6,941 1,045 14,009 1,045 650,030 31,045 383,312 j 417,649 j 47,471 179,337 30,000 130,743 5,573 6,992 234,141 1,045 4,869 i ii,436 1,064,387 j 578,392 47,471 186,329 234,141 1,045 17,009 iijeo 197,200 *Tfce same as the aggregate of cash on hand at beginning of year and all receipts during year. 3,666 30,666 STATISTICS OF CITIES. 110 TABLE 3.—TOTAL PAYMENTS AND RECEIPTS, CLASSIFIED AS MUNICIPAL A N D AGENCY, AND [For a list of the cities arranged alphabetically by states, with the number Municipal. Expenses. City num ber. Total. Of in General vested and special funds. service.1 (Tables 4,5.) Grand total Group I Group II Group III Group IV (Table 6.) Of public service en terprises. Interest. Outlays. (Table 6.) (Table 7.) (Table 8.) Invest ments pur chased by public On account! trust, General of debt. Refunds. investment, and sink- transfers. ing funds. (Table 9.) (Table 16.) (Tables 19, 20,21.) Agency. (Tables 16, 17,18.) '$1,284,117,012 $404,504,479 $475,751 $31,006,079 $82,272,249 '$275,020,777 |$28S,497,66l $2,145,886 $52,368,390 $100,491,557 $47,334,183 871,161,112 275,440,307 399,059 19,141,225 58,661,730 181,042,015 201,617,203 1,5S5,6S5 38,442,625 64,729,856 30,101,407 202,266,322 61,617,832 51,668 5,2S9,073 11,361,902 49,125,928 36,892,851 332,670 8,375,133 20,461,661 8,757,604 121,510,966 39,035,563 10,897 3,80S,873 6.779,381 26,544,224 27,917,100 115,214 2,8S3,702 9,2S8,61S 5,127,394 89,178,612 28,410,777 14,127 2,766,908 5,469,236 18,303,610 22,070,507 112,317 2,666,930 6,011,422 3,347,778 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IX 1908. New York, N . Y . . Chicago, III Philadelphia, P a . . St. Louis, Mo $417,141,402 1$107,256,106 $2,983 $6,847,678 $33,617,695 $83,417,149 $137,394,428 $6S9,992 $24,720,500 $10,614,989 $12,799,459 91,865,922 37,270,912 17,992 2,244,057 4,075,615 18,093,986 25,630,635 355,013 157,408 3,072,493 947,811 63,683,975 24,750,367 318,370 2,563,366 2,962,564 14,473,184 6,798,505 2,187,336 2,985 3,603,732 6,018,506 26,410,171 12,014,646 16,332 1,094,950 8,013,614 797,409 379,248 51,895 1,499,025 2,541,128 1,924 Boston, Mass Baltimore, M d . . . . Pittsburg, Pa . . . . Cleveland, Ohio... 46,295,582 20,128,459 27,765,576 21,207,528 17,144,818 7,586,501 10,826,787 7,494,451 5,465 Buffalo, N . Y San Francisco, Cal Detroit, Mich Cincinnati, Ohio.. 23,370,260 17,606,619 12,575,617 20,564,349 6,751,968 8,536,968 6,059,654 6,369,719 5,530 600 418 15,691 Milwaukee, Wis... New Orleans, La.. Washington, D. C. Newark, N . J 12,149,701 22,124,732 16,226,071 31,825,571 5,202,614 4,217,544 7,816,180 6,141,072 1,155 9,412 82 471 2,393 2,165 ' 1,392,282 856,219 827,427 536,470 5,315,747 1,892,581 1,804,677 1,395,512 5,563,215 5,406,538 7,130,804 5,549,340 8,418,048 1,314,650 1,118,905 1,906,300 94,421 5,415 4,732 109,785 1,413,638 924,024 1,026,259 547,132 3,992,373 2,134,310 5,012.847 3,547,312 2,955,575 7,621 11,983 111,814 620,675 883,365 209,789 485,273 1,962,474 3.175,560 4,091,765 3,648,715 5,801,868 2,247,186 1,484,274 432,590 1,334,101 176,764 9,473 82,617 14,283 940,913 607,782 539,976 8,386,706 102,549 187,141 3,194,155 181,593 3,171,201 174,261 157,117 259,733 82,401 477,976 285,233 413.454 994,779 450,450 1,400,346 2,689,642 6,036,174 4,448,3S6 3,502,075 1,795,834 984,377 554,293 9,823,769 4,345 9,111 23,723 1,102 "2,"696*4i9' 166,630 9,321,890 1,635,942 5,842,988 1,449,757 457,621 816,728 2,130,402 997,166 1,174,965 167,610 20,364 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IX 190S. 17 18 19 20 21 Minneapolis, Minn.. Jersey City, N. J - Indianapolis, I n d . . . Louisville, Ky St. Paul, Minn $7,766,198 10,739,003 5,869,400 8,406,783 6,372,288 $3,698,710 2,809,977 2,748,414 2,731,407 2,490,356 22 23 24 25 26 Providence, R. I Rochester, N. Y Kansas City, Mo Toledo, Ohio Denver, Colo: 9,367,344 13,979,461 8,136,275 5,846,173 9,821,561 3,239,020 2,916,725 3,127,622 1,675,393 3,808,952 27 28 29 30 31 Columbus, O h i o . . . . Los Angeles, Cal Worcester, Mass.... Seattle, Wash Memphis, Tenn 10,160,461 18,204,515 6,080,595 15,017,274 3,754,838 1,798,547 3,657,413 2,114,618 2,779,704 1,369,480 4,312 600 32 33 34 35 36 Omaha, Nebr New Haven, Conn.. Scranton, Pa Syracuse, N . Y St. Joseph, Mo 4,829,116 4,119,439 2,347,232 6,559.111 1,757,136 1,530,919 1,663,299 1,108,183 1,927.157 722,828 195 1,804 510 83 37 Portland, Oreg 38 Paterson, N. J 39 Atlanta, Ga 40 Richmond, Va 41 Dayton, Ohio 6,247,444 4,721,657 3,237.475 5,637.904 3,265,582 1,747,566 1,328,554 1,345,872 1,108,827 1,345,688 42 43 44 45 46 4,143,225 1,828.792 4.149.210 4,858.592 5,042.238 1,360,274 975,338 1,350,824 1,565,775 1,570,390 Fall River, Mass.... Nashville, Tenn Grand Rapids, Mich Hartford, Conn Cambridge, Mass 2,767 392 31,741 91 1,118 2,721 500 64 30 600 2,123 225 182 59 605 $157,709 985,732 24,085 392,265 150,913 $480,982 950,963 156,475 422,431 457,197 $2,322,744 1,031,702 2,121,505 2,126,915 1,241,087 $4S6,765 1,942,277 257,022 1,151,486 1,666,946 $129,004 11,091 1,956 20,012 1,384 $251,109 447,736 14,070 35,500 3,083 $198,031 1,087,267 61,437 1,452,708 122,690 $40,251 1,469,491 4S4,044 42,318 38,632 274,752 232,511 336,355 116.502 12,176 682,171 541,236 350,250 398,816 273,724 805,233 1,526,036 2,405,596 1,295,872 2,760,902 810,086 8,227,956 547,068 816,688 723,105 609 12,604 2,238 5,968 19,481 1,545,511 143,410 40,337 462,079 24,810 1,331,653 170,267 229,006 1,059,539 1,341,177 678,218 207,593 1,007,803 12,595 857,234 172,176 347,765 104,873 375.899 195.126 567,489 787,187 342,550 838,278 326,776 2,170,903 8,259,800 750,342 6,485,676 966,966 1,173,904 776,207 1,267,298 4,281,090 647,556 7,535 11,930 810 3,858 3,827 1,739,574 171,843 612,381 2,350,223 3,847,382 505,386 52,725 238,107 169,798 344,388 382,337 200,044 6,500 1,234 707 1,173,337 471,102 622,113 1,061,233 518,896 865,554 778,261 390,063 2,022,396 93,253 147 554 354 64,164 590 80,861 115,560 4,059 32.000 1,151 572,321 876,506 105,553 170,797 208,783 306,233 61,325 104.084 1,520 298,315 150,321 116,397 344,037 104,592 242,186 873 186.066 287,353 81,022 411,251 210,812 143.872 377,738 208,456 2,644,727 324,493 1,051,095 1,112,741 855,185 1,036,031 2,059,910 255.276 822,360 509,646 735 6,735 4,037 198 143,217 50,000 123,160 466,700 117,123 16,646 238,850 123,639 1,455,266 146,141 5,422 507,366 1,730 2,282 99,176 109,171 86,722 103,305 106,815 252,639 246,606 126,508 292,624 501,209 443,542 301,817 930,051 830,502 423,815 907,206 81,722 420,582 628,906 1,046,231 6,775 42 1,195 28 14,411 137,269 587,194 114,096 782,809 627,848 381,614 348,925 123,000 793,287 696,303 * Includes expenses of municipal service enterprises; for amounts, see Table 5. 833.160 105,470 327,337 16.258 300,845 GENERAL TABLES, 111 ACCORDING TO OBJECT OF MUNICIPAL PAYMENT AND SOURCE OF MUNICIPAL RECEIPT: 1908. assigned to each, see page 79. For a text discussion of this table, see page 24.] Municipal. Revenue. Total. Taxes and Special as From de From pubother general sessments. Privileges.] partmental tic service services. * enterprises. revenue. (Table 10.) Interest. Insurance and sales On account of land of debt. and build ings. (Table 11.) [(Table 11.) (Tables 12, (Table 14.) (Table 15.) |(Table 16.)| (Table 9.) 13.) Invest ments dis posed of by public trust, Refunds. investment,! General transfers. and sink ing funds. Agency. City num* bex. (Tables 16, 17,18.) (Table 16.) (Tables 19, 20,21.) $1,336,859,348 1479,834,606 [$51,311,221 $7,454,933 519,117,798 169,137,687 $25,478,335 $1,617,291 $500,905,414 $3,442,166 $31,251,418 $99,084,627 $48,223,852 914,000,620 208,499,675 124,2S9,285 90,069,768 319,655,520 77,299,628 48,143,666 34,735,792 25,380,020 15,356,051 5,946,783 4,628,367 5,633.639 1,210,991 345,778 264,525 13,568,518 2,568,321 1,410,047 1,570,912 43,341,335 12,042,136 7,992.185 5.762,031 19,559,177 3,414,809 1,403,766 1,100,583 570,104 208,707 450,433 388,047 368,312,566 60,309,655 41,751,729 30,531,464 3,199,915 141,047 55,998 45,206 20,048,391 6,701,344 2,426,906 2,074,777 63,733,645 20,358,050 9,264,461 5,728,471 30,997,790 8,888,936 5,097,533 3,239,593 GROUP I . - C I T I E S HAVING A POPULATION OF 300,000 OR OVER IN 1908. $434,838,841 $122,129,171 $10,029,153 $1,199,621 95,254,193 41,546.465 4,765,393 2,386,275 25,484,932 70,878 266 118,700 833,746 13,799,932 30,494,626 2,579,733 $52,619 $236,096,023 1$2,170,381 1$11,905,872 1$10,614,989 1$13,181,224 26,885 951,729 3,071,211 28,885 32,368,220 94,862 1,601,159 24,386,749 2,218,335 6,018,506 73,581 80,821 2,531,102 20,808 6,573,228 1,501,488 3,147 18,116 1 2 3 4 2,971,807 7,567 12,725 140,330 5 6 7 8 8,386,191 I 185,164 102,549 3,217,654 185,194 * 171,209 3,205,003 I 273,558 9 10 11 12 9,306,890 1,635.942 4,854,709 1,484,571 619,436 864,319 2,167,060 13 14 15 16 $1,508,287 $18,604,050 5,127,401 3,264.032 4,368,213 1,838,962 2,048,536 586,565 $6,967,022 1,622,835 3,854,562 439,933 3,442,212 1,383,187 1,508,859 1,265,537 1,574,476 888,946 606,463 514,491 192,891 944,724 48,496,339 19,957,551 29,773,613 21,6S6,604 23,074.209 8,963,040 13,084,487 9,345,285 235.509 69,862 1,453,038 1,128,669 95,253 468,795 55,172 67,177 23,665,759 23,407,090 11,971,291 20,034,538 7,499,983 9,385,013 7,037,586 8,320,654 533,281 943,257 769,624 417,835 151,378 75,782 58,337 280,095 485,150. 559,960 369,558 373,800 935,354 1,058,057 243,323 126,827 227,040 1,841,026 12,066,128 21,803,671 16,278,644 33,173 9S9 6,142,214 5,848,151 12,168,378 5,826,020 611,709 317,405 691,806 54,127 49,531 12,148 168,410 137,573 340,858 335,356 335,854 671,517 280,936 587.587 1,115,159 84,785 130,051 14,475 422,922 226,728 761,638 1,445,158 37,419 11,303,284 5,218,625 6,076,235 3,682,927 20,760 12,290 800,739 14,115 5,708 14,893 18,482 34,148 4,576,855 8,979,9S0 1,682,488 3,992,079 42,763 1,175 16,602 4,816 611,239 1,500 11,139 804 2,704,346 5,171,159 341,952 14,558.416 5,103 2,158 278 3,122 2,000 584,201 394,708 500,736 499,817 232.567 3,030,511 3,992,373 2,134,310 5,012,847 3,544,760 GROUP I I . - C I T I E S HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. $8,070,566 11,118,612 6,0S0,2G0 9,556,661 6,419,293 $4,633,924 ! $845,908 2,726,256 j 216,284 3,209,705 ' 1,715,844 3,784,859 ; 263,147 2,773,615 ; 409,2S3 $168 78.984 99,108 4,176 77,925 $106,372 32,493 128,998 63,702 100,649 $353,043 1,138,106 39,510 722,774 393,245 $201,982 198,721 27,361 180.115 44,356 9,369,620 13,858,636 8,097,842 5,857,257 9,543,930 3,691,894 3,398,450 3,881,351 2,438,703 4,198,540 34,364 823,976 1,036,331 504,990 557,511 178,443 46,243 186,911 1,000 110,551 176,032 123,369 55,196 38,108 254,874 772,096 667,042 881,026 272,435 24,682 284,532 125,618 85,182 130,992 115,492 10,304,858 20,724,132 6,023,853 14,877,098 3,553,970 2,296,123 5,273,272 2,354,402 4,190,439 1,997,647 365,362 2,109,166 84,350 3,178,502 5,210 19,212 36,464 50,164 158,773 209,266 191,722 80,590 40,764 289,320 1,055,147 424,641 1,056,170 388,251 215,697 408,984 174,772 349,312 . 18,958 ' 5,249,135 4,127,992 2,281,043 6,584,673 2,517,860 1,961,470 1,949,297 1,346,124 2,316,526 939,213 369,811 43,700 203,851 3S6,416 290,211 37,609 106 497 1,442 550 111,434 41,289 8,847 26,795 37,640 42,329 39,656 32,066 80,438 21,802 7,005,754 4,549,548 3,200,781 5,583,396 3,244,334 2,496,191 1,825,495 1,593,814 1,775,600 1,606,871 920,553 104,620 271,633 25,613 162,759 23,119 46,275 21,851 70,190 23,841 13,617 27,732 111,776 5,746 39,555 211 325,192 625,337 69,016 36,820 11,919 77,214 59,844 4,187,008 2,124,973 4,503,705 4,854.371 5,028,514 1,692,275 1,324,986 1,532.425 2,016,013 2,074,148 7,224 332,522 39,016 53,104 7,103 48,445 814 25,303 11,226 36,820 102,705 121,280 49,342 72,835 241,868 257,174 222,759 303,062 393,295 104,673 19,826 62,529 65,292 129,311 322,314 3,410 1,400 4,662 370 $1,627,644 3,769,077 275,670 2,960,011 2,448,229 $26,799 817 435 4,235 1,193 $24,560 414,733 5,835 68,000 7,925 $198,031 1,085,450 61,437 1,453,190 122,690 $12,707 1,457,691 514,957 47,790 39,813 17 18 19 20 21 1,473,121 8.026,974 640,478 1,074,443 1,990,039 7,501 3,444 6,825 827 9,401 736,985 233,125 65,800 317,136 11,000 1,331,653 165,267 229,006 1,059,539 1,368,234 682,119 233,518 1,018,615 14,593 889,002 22 11,610 11,121 4,491 14,604 1,963,431 7,445,480 1,598,637 5,476,428 874,183 1,452 11,433 992 57,260 949 2,477,396 24,518 5,503 245,631 158,681 2,356,223 3,847,382 505,386 52,725 215,148 175,871 344,790 382,338 221,324 14,080 27 28 29 30 31 1,727,410 1,045,872 547,857 2,432,744 917,722 2,473 9 111,341 68,370 37,000 6,200 572,321 876,792 105,298 170,797 192,632 308,675 61,459 32 33 34 35 19,411 77,077 16,646 239,615 123,639 1,351,174 146,141 5,530 513,493 858 2,972 587,194 114,096 804,313 624,417 381,614 348,946 $39,428 3,765 3,690 5,150 1,683 712 38,435 "8,"050' *24,"645' 2,736,384 1,678,051 737,689 1,533,144 935,235 159 727 294 441 115,400 99,658 1,004,945 257,735 962,833 897,468 1,250,721 25 6 347 98 770 128,500 818,080 336,000 * Includes receipts of municipal service enterprises; for amounts, see Table 13. 51151°—10 8 117,500 842,417 110,920 327,333 16,280 300,845 25 26 37 40 41 43 44 45 46 STATISTICS OF CITIES. 112 TABLE 3.—TOTAL PAYMENTS A N D RECEIPTS, CLASSIFIED AS MUNICIPAL A N D AGENCY, A N D [For a list of the cities arranged alphabetically by states, with the number GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. Municipal. Expenses. Total. Of in General and special vested serviced funds. Of public service en terprises. Interest. Outlays. (Table 6.) (Table 6.) (Table 7.) (Table 8.) S175,795 76,221 156,306 66,788 1,566 8179,979 133,175 202,685 239.428 86,269 $443,445 559,457 362,521 552.688 282,871 81.747 120,661 16,971 129,665 124,566 194,934 122,880 63,706 226,967 253,303 282 300 517 195,097 10 133,732 3,302 82,029 157,699 121,607 177,297 126,812 109,208 468.538 974,885 421,091 1,477,979 294,944 739,187 652,200 1,171.858 1S0,4S7 1,384,439 1,078 1,217 2,317 4,564 13.690 50,263 208,648 68,191 99,205 115,691 187,626 302,969 153,827 319,800 264,482 219,513 544,179 296,322 287,296 958,828 907,590 200,672 70,181 526,415 2,423,275 288 4,159 11,183 446 3,834 202,517 9,500 54,303 208,781 11,307 52,775 129,716 94,745 52,674 74,232 74,213 838,472 201,777 351,317 282,270 132,350 561,772 478,883 581,695 715,641 345,501 8,124 229 4,120 2,793 85 61,410 30,000 93,301 58,132 12,490 629 29,597 161,163 107,812 136,153 126,271 86,4S9 222,587 164,909 400,007 262,498 654,031 1,074,990 86,431 370,287 313,597 205,012 372,065 1,206 895 331 20 3,163 2,650 85,716 71,389 322,913 72,741 39,937 42,995 242,210 325,939 100,802 130,069 528,274 391,821 1,557,380 627,243 47,872 215,190 458,641 1,032,961 154,163 656 105 2,344 1,844 23 86,515 2,860 65,403 74,989 255,529 155,393 86,284 135,225 4,536,993 135,921 559,845 701,562 2,536,466 1,237,000 236,601 114,780 6,398 2,350 3,526 11,897 1,547 51,893 289,709 29,218 58,872 36,911 130,185 207,502 263,405 309,632 380,711 229,832 210,847 76,656 803,100 47,744 140,874 87,640 75,833 305,742 231,682 239,433 559,789 774,004 112,250 112,379 268,905 (Tables 4,5.) S3,381,801 2,033,897 4,069,357 3,605,630 1,909,530 St. 288,255 707,344 1,338,131 976,591 1,106,462 S32S Camden, N.J Wilmington, Del.... Des Moines, Iowa... Lynn, Mass New Bedford, Mass. 2,686,899 2,928,680 2,040,675 4,075,042 4,925,222 1,008,680 693,921 1.058,440 1,080,305 1,145,395 197 Kansas City, Kans.. Springfield, Mass..., Troy,N.Y Oakland, Cat. Lawrence, Mass.. 1,971,907 3,878,651 3,204,376 3,747,020 3,071,280 604,009 1,386.849 1,111,899 1,755,781 884,708 Somerville, Mass., Duluth, Minn Savannah, Ga Norfolk, Va Yonkers,N.Y... 2,549,742 2,148,559 1,126,709 2,469,251 5,445,120 1,018,546 872,102 512,654 754,300 1,344,813 461 Schenectady, N. Y.. Hoboken, N. J Peoria, 111 Utica.N.Y Manchester, N. H . . . 2,714,114 2,849,405 1,939,589 2,322,296 1,554,222 774,670 895,041 816,153 859,380 649,375 52 2 767 E vansville, Ind San Antonio, Tex Elizabeth, N. J Waterbury, Conn Salt Lake City, Utah. 1,071,122 1,677,724 1,821,830 1,927,345 2,974,887 531,962 723,997 612,447 768,546 1,113,493 Wilkes-Barre, Pa. Erie, Fa Houston, Tex Tacoma, Wash Harrisburg, Pa 792,697 1,479,773 2,154,344 4,433,403 1,664,195 548,227 531,471 707,753 951,484 570,699 Portland, Me Charleston, S. C Youngstown, Ohio.. Dallas, Tex 8,781,081 2,636,974 1,915.150 1,757,816 909,186 584,649 652,857 714,640 Terre Haute, Ind.. Akron, Ohio Fort wayne, Ind.. Holyoke, Mass.... 1,169,293 1,619,876 1,111,910 2,843,456 605,218 606,651 442,274 745,250 Brockton, Mass.... Covington. Ky Lincoln, Nebr..... Saginaw, Mich 3,133,805 992,567 919,133 705,165 390,680 441,296 533,814 Albany, N. Y Reading, Pa Lowell, Mass Trenton, N.J Bridgeport, Conn.. 1,983,611 Invest ments pur chased by public trust, On account Refunds. General (investment,) transfers. of debt. and sink ing funds. 10 420 100 3,727 433 35 12 900 120 48 1,124 251 593 73 42,827 36,127 45,615 100,989 237,151 436,472 j 699,551 ' 376,460 620,403 (Table 9.) : (Table 16.) $505,442 460,600 1,609,423 495,318 200,639 409,272 110,433 201,421 1,349,316 1,666,401 Includes expenses of municipal service enterprises; for amounts, see Table 5. (Tables 10, 17,18.) (Tables 19, 20,21.) S3,949 203 S122,2S0 1,232 91,787 83,545 30,000 $352,050 95,372 46,300 740,359 175,937 126,999 2,000 332,482 1,441,451 i 328,116 518.963 174.934 282,764 3,283 690 245] 737 5S6 7,2S0 1,671 101,747 5,000 67,967 100 3,800 28,977 133,216 93,927 19,600 28,114 89,925 600 237 147,663 153,039 197.915 21,150 367 10,000 14,351 276,855 110,364 154,159 616,669 59,038 115,264 63,543 56,026 32,346 112,221 45,436 2,600 3,195 76,022 243.835 88,663 137,919 48,773 5,419 66,638 180,137 509,286 244,048 7,654 527 6,920 427 1,749 12,431 266,059 63,041 66,056 49,422 204,982 49.515 272,319 92 1,100 444 1,582 64,094 980,055 126,388 12,852 266,434 1,504 17,200 GENERAL TABLES. 113 ACCORDING TO OBJECT OF MUNICIPAL PAYMENT AND SOURCE OF MUNICIPAL RECEIPT: 1908—Continued, assigned to each, see page 79. For a text discussion of this table, see page 24.] GROUP III.-CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1908. Municipal. Invest ments dis posed of by Insurance public and sales On account trust, of land Refunds. investment, General and build of debt. and sink transfers. ings. ing funds. Revenue. Total. Taxes and Special as From de- ! From pub other general! sessments. Privileges.! partmental-! lie service Interest. revenue. j services.2 I enterprises. (Table 10.) (Table 11.) ](Table 11.). (Tables 12, | (Table 14.) (Table 15.) (Table 16.)| (Table 9.) (Table 16.) (Tables 19, 13.) I 20,21.) $3,701,330 2,169,395 3,945,800 3,789,253 2,045,371 $1,454,348 930,159 1,598,304 1,074,995 1,347,172 $111,225 2 % , 728 32,709 129,355 74,176 8,914 17,644 2,450,4S7 3,0G7,23S 2,175,815 4,472,434 4,006,612 1,074,931 718,019 1,3S9,U5 1,254,602 1,4S4,811 40,455 29,186 357,755 44,681 8,835 2,157,310 3,904,042 3,196,713 3,446,911 3,102,889 829,837 1,611,154 1,278,441 2,132,689 982,852 2,512,742 2,052,865 1,100,809 2,439,637 5,452,203 $8,105 4,690 44,960 31,805 32,654 $323,167 227,878 221,127 212,257 103 $100,158 9,572 67,729 I 63,401 I 29,022 I $4,725 22,179 25,698 13,134 8,839 8,640 16,112 16,026 44,592 66,986 143,765 229,081 223,317 13,806 297,395 263,914 41,850 1 7,751 8,404 79,629 95,253 2,650 360,060 46,440 64,382 93S,624 23,579 26,991 13,609 3,456 103,860 7,056 43,239 31,775 12 325,606 208,759 12,291 152,147 7,052 41,294 10,053 5,410 18,795 1,166,436 1,254,649 777,565 1,100,926 1,328,115 55,961 235,9S6 19,516 810 106,227 9,010 1,805 54,324 22,993 27,130 19,003 11,510 229,697 445,848 148,240 186,822 220,632 11,141 3,627 8,716 47,430 26,540 2,820,603 2,949,547 1,869,932 2,439,486 1,538,827 877,506 1,047,8S6 991,000 1,055,741 786,322 224,2SS 9,477 79,232 102,255 647 16,843 1,000 9,860 19,431 38,248 32,055 20,415 124,124 237,208 18,717 2,009 159,457 35,205 7,639 11,837 26,717 24,644 1,177,872 1,635,922 1,934,201 1,891,253 3,197,405 787,393 964,642 869,470 854,029 1,504,564 85,046 25,520 259,647 12,052 1,000 25,897 120 2,305 4,637 16,499 15,340 16,150 49,817 146,957 16,652 163 179,414 191,709 8,855 8,942 11,959 28,362 2,600 744,905 1,461,355 2,846,565 4,552,409 1,732,821 659,061 655,744 1,064,591 1,238,653 756,961 1,344 453 7,872 19,159 17,568 4,956 13,194 38,513 15,766 8,480 206,910 196,264 6S8,916 190,610 5,737 24,151 11,415 107,823 25,187 8,799,032 3,157,902 1,841,693 2,063,201 1,072,758 846,116 767,136 1,197,246 186,421 4,332 560 8,413 47,602 18,179 8,288 64,794 313,348 3,671 140,572 217,834 78,768 33,236 26,798 46,415 1,174,331 1,590,169 1,123,932 2,792,215 676,448 637,718 646,024 825,432 156,505 111,254 74,814 8,811 576 461 525 3,538 11,233 7,415 6,943 18,297 18,759 2,603 101,617 460,098 6,709 25,144 11,188 86,433 3,198,758 1,012,119 936,481 1,956,493 757,402 493,568 539,768 781,367 31,818 70,974 53,799 162,625 6,208 4,500 12,359 5 117,914 6,081 42,652 23,247 126,338 125,035 92,592 87,521 35,852 490 15,752 13,081 72,596 24,478 149,648 849,051 208,926 $300 5,470 3,936 31,902 617 22,261 $144,557 9,200 30,664 112,512 139,000 $352,050 95,372 46,300 654,550 175,937 22,700 1,000 332,332 1,428,451 399,067 133,750 174,934 282,764 1,750 96 216 1,339 161 84,700 64,934 30,300 237 147,603 158,039 197,915 21,150 812,804 46,717 101,729 638,737 3,368,649 304 653 4 362 1,610 3,800 3,198 128,155 10,000 367 10,000 14,351 276,855 110,364 1,226,631 673,397 394,843 797,253 330,452 8,829 18,562 171 5,000 3,500 ; 250,901 7,432 10,000 154,159 569,609 59,222 115,264 63,543 $953,760 593,771 1,604,413 1,048,175 222,289 640 2,522 22 372,403 616,150 348,002 1,715,843 1,853,974 109 1,340 450 464 194 20,963 927,555 1,207,902 1,371,382 109,754 1,604,086 7,080 24,469 360 6,651 54,067 6,159 63,791 25,868 557 30,737 18,239 24,632 12,055 29,236 6,709 (Tables 16, 17,18.) 8,596 451,644 503,697 632,398 1,153,241 $420 144 624 949 782 7,000 50,000 67,200 56,026 137,819 112,221 43,724 2,600 950 1,470 43,723 278,675 1,277,232 1,374,287 359,165 1,721 3,557 205 104,007 27,800 3,195 75,554 244,079 88,663 137,919 87,245 12,500 520 6,765,907 1,727,908 412,613 501,670 624 174 47 1,284 2,500 54,690 15,000 180,137 509,286 244,048 7,654 2,038 251 4,645 225,237 29S,347 91,212 921,524 959 514 60 679 8,352 299,693 66,234 30,200 49,505 204,982 49,515 278,319 993,059 182,014 166,133 442,876 952 25 98 1,725 32,000 980,055 129,432 12,852 275,448 1,150 716 31 * Includes receipts of municipal service enterprises; for amounts, see Table 13. 1,050 50,000 16,810 STATISTICS OF CITIES. 114 TABLE 3.—TOTAL PAYMENTS A N D RECEIPTS, CLASSIFIED AS MUNICIPAL A N D AGENCY, AND [For a list of tbe cities arranged alphabetically by states, with the number GROUP IV.-CITIES HAVING A POPULATION OP 30,000 TO 50,000 IN 1908. Attoona, Pa Spokane, Wash... Lancaster, Pa Birmingham, Ala. Bayonne, N. J South Bend, Ind., Butte, Mont McKeesport, Pa... Pawtucket, R. I . . Sioux City, Iowa.. Johnstown, Pa Dubuque, Iowa. Binghamton, N. Y . MobUe,AIa Augusta, Ga East St. Louis, III... Passaic, N.J , Topeka, Kans Allentown, Pa Atlantic City, N. J., Springfield, Ohio.. Montgomery, Ala. Davenport, Iowa.. Little Rock, Ark.. Wheeling, W. Va. 'o, k rp 8 . J .'. n !:: Maiden, Mass... Wichita, Kans.. Bay City, Mich. South Omaha, Nebr. Quiney, III Newcastle, Pa Superior, Wis Canton, Ohio Jacksonville, Fla.. Chester, Pa Chelsea, Mass Joplin, Mo Newton, Mass..... Salem, Mass Haverhill, Mass.. Rockford, 111 Knoxville, Tenn. Galveston, Tex... Elmira, N . Y New Britain, Conn Oklahoma City, Okla. Kalamazoo, Mich Woonsocket, R. I Chattanooga, Tenn.. Racine, wis Fitchburg, Mass.... Auburn, N . Y Joliet, 111 1,217,698 829,514 1,533,221 1,490,291 781,312 Macon, Ga West Hoboken, N. J. Everett, Mass Oshkosh,Wis Sacramento, Cal 421,548 870,854 1,422,846 696,189 1,555,231 Pueblo, Colo Newport, Ky Taunton, Mass LaCrosse, Wis.... Fort Worth, Tex.. 1,611,347 613,225 1,463,365 624,582 1,534,269 San Juan, P. R . 681,075 i Includes expenses of municipal service enterprises; for amounts, see Table 5. GENERAL TABLES. 115 ACCORDING TO OBJECT OF MUNICIPAL PAYMENT AND SOURCE OF MUNICIPAL RECEIPT: 1908-Continued. assigned t o each, see page 79. For a text discussion of this table, see page 24.] G R O U P IV.—CITIES H A V I N G A P O P U L A T I O N OP 30,000 TO 50,000 I N 1908. Municipal. Revenue. Total. Taxes and Special as From de From pub other general sessments. Privileges. partmental lic service services.* enterprises. I revenue. Interest. Insurance and sales On account of land of debt. and build-] ings. | (Table 10.) (Table It.) (Table 11.) (Tables 12, (Table 14.) (Table 15.) (Table 1«.)| (Table 9.) 13.) SI, 141,870 4,734,(39 573,449 1,389,750 2,812,207 1484,601 1,342,602 351,293 734,507 737,292 $88,651 510,808 1,066,279 1,375,316 1,076,740 3,669,990 1,154,133 537,949 714,009 541,566 715,068 604,169 162,713 93,385 57,835 10,173 89,245 595,671 689,039 1,031,474 3,339,144 828,106 486,459 458,063 420,543 429,963 519, Ml 46,040 28,129 61,267 13,666 1,S99,925 1,721,372 1,107,031 749,984 2,757,220 683,735 487,858 519,270 473,498 1,079,295 157,546 29,310 179.650 1,301,525 897,851 1,365,982 1,093,650 1,937,955 410,618 442,894 721,993 4S2,060 435.4U0 36,901 39,875 199,252 69,940 1,443,011 435,020 1,851,577 1,007,825 1,211,842 627,832 395,304 650,555 367,561 562,257 143,678 5,504 35,017 84,494 43,082 568,059 671,882 509,449 1,359,894 1,131,650 340,102 475,264 379,394 611,645 503,401 45,548 29,224 57,264 252,393 59,673 100,883 67,921 5,942 1100 6,671 3,000 863 12,938 15,082 76,266 5,982 93,869 12,198 $118,571 392,468 129,040 1,107 228,436 500 12,461 1,552 6,534 8,201 19,706 9,721 82,510 11,113 9,236 1,324 596 11,705 12,407 9,159 2,040 15,438 7,964 70,510 241,609 80,990 65,859 128,950 149,975 146,192 113 116,519 59,449 8,378 26,068 30,339 2,308 1,242 $35,589 24,367 $4,010 25,060 2,000 80,500 63,316 143,140 10,888 234,614 162,629 519,894 122,222 2,129,118 357,673 496 1,679 3,527 206,600 165,687 7,703 24,027 49,220 187,209 1,814 102,354 1,002,835 296,054 250,066 65,886 858,029 119 461,662 292,891 175,733 390,940 1,025,012 108 86 34 70 294 467,000 14,157 608,506 541,917 240,172 521 9 2,563 176 155 168,750 119,111 59,646 8,631 229,655 5 29 152 55 351 20,204 138,611 819,156 26,202 2,353,616 930 175 602 844 325,051 983,019 442,066 626,716 192,007 2,402 463 62 230 140 53,029 25,382 40,152 519,263 619,247 421,493 1,348,536 77 50 213 448 43 1,000 59,000 12,677 5.458 5,731 19,915 20,824 25,338 30,093 33,208 83,907 92,267 1,830 8,431 302,439 29,867 5,265 7,135 784 29,464 38,782 2,093 31,661 6,951 28,628 141,173 3,402 10,555 54,903 4,697 8,152 110,282 1,204 107,347 $118,000 15,000 3,005 91,669 107,724 145,339 12,501 46,700 2,315 7,022 *2*556 198 25 36 3,100 32,305 167,489 499,114 21,667 4,500 730,341 27,671 33,061 233,999 153,892 4,230 601 251,635 150,977 3,749 3,856 28,724 106,347 230,811 450 60 10,000 84,500 107,570 30,000 109,000 83,165 6,447 16,175 2,313 5,662 13,316 1,111,313 002,382 1,947,037 507,631 4,907,313 55,619 3,339 23,662 5,172 52,088 407,901 1,030 136,100 17,832 146,476 504 6,032 52,485 4,122 108,299 1,272,050 1,998,342 1,058,231 1,289,113 1,318,172 37,382 65,404 14,411 9,834 108,446 103,986 102,499 78,050 10,876 121,995 23,144 54,005 1,317 4,146 42,870 709,405 1,287,213 1,920,519 1,279,379 2,054,506 8,493 36,234 70,413 37,656 20,305 10,245 108,266 94,481 44,896 109,140 10,058 14,419 3,442 9,867 19,826 "4,*522 15,220 33,849 83,130 553,100 470,395 264,585 3,205 643 115 168 63 18,328 300 8,952 400,484 496,681 73,473 399,485 37 338 224 535,540 104,726 512,729 13,992 388,778 87,308 1,219 752 1,100 "20," 475 230,459 6,200 2,742 6,000 765,648 851,874 1,500,032 1,559,304 810,923 515,706 465,192 583,290 520,105 404,084 34,708 8,394 31,900 16,695 3,302 2,233 9,103 88,505 104,716 32,130 25,345 5,136 22,044 5,522 444,137 887,252 1,383,732 078,060 1,544,304 328,4S2 308,423 439,841 378,338 750,067 14,925 2,832 19,280 3,772 11,919 9,509 14,731 2,262 26,410 5,674 11,947 2,000 3,964 625 104,454 1,695 146,547 1,585,719 594,274 1,484,363 614,456 1,002,487 679,164 297,153 472,852 372,975 753,077 5,067 3,056 31,688 3,386 135,126 222,742 62,337 141,546 49,456 177,921 31,677 11,789 1,954 667,929 421,612 26,045 77,194 8,083 293 5,155 97,698 "is'ioo 3,321 3,556 9,928 3,319 3,703 3,686 1,237 (Tables 16, 17,18.) $110 5,558 323 941 145 3,829 43 3,489 City num ber. General transfers. $261,042 2,269,154 75,433 354,220 1,261,034 16 127 32 14,853 2,205 Agency. (Table 16.) (Tables 19, 20,21.) 51,803 111,380 124,668 2,164,303 75,000 9,014 3,112 9,433 18,330 2,943 6,299 4,126 72,844 7,398 7,191 25 1,074 3,650 1,479 15,431 88,780 37,247 4,838 27,853 42,542 12,924 11,636 125 $9,595 7,236 Refunds. Invest ments dis posed of by public trust, investment, and sink ing funds. 1,822 121,692 11,708 6,600 129,721 600 97,525 105,156 200 121,968 100 24,967 100 334,861 234,897 122,853 7,902 45,000 54,517 457,500 60,377 67,835 40,367 174,848 51,679 ! 9,290 j 191,223 i 46,201 148,020 15,992 90,378 256,484 111,967 94,902 43,482 23,504 245 159,404 79,540 78,066 9,070 50,930 91,015 56,681 151,415 28,479 41,848 230,306 15,260 108 130,065 95,135 178,-809 "i84,o66 40,000 20,895 16,058 4,086 102,273 69,984 115,456 3 317 199 121 726 47,800 41,095 106,776 135,181 45,916 139,447 102,170 89,560 159 75 627 31,045 14,009 ' Includes receipts ol municipal service enterprises; for amounts, see Table 13. 2,987 1,000 35,500 71,000 54,770 1,000 100 200 131 132 133 STATISTICS OF CITIES. 116 TABLE 4.—PAYMENTS FOR GENERAL EXPENSES (For a list of the cities arranged alphalwHcally by states, with the number CLASSIFIED BY DIVISION OF THE GOVERNMENT OF THE CITY PAYING. CLASSIFIED BY PAYEE. Payments to public. Total payments for general expenses and special service expenses. City num ber. Grand total. Group I Group II Group III Group IV City cor poration. Other divisions of the govern ment o! the city. School districts. Classified by object. Classified by character. Total. Payments error For meeting in subse govern quently mental corrected costs. by refund receipts. Salaries and wages. Miscella neous objects.1 Payments to departments, offices, en terprises, and funds (service transfers). $3,240,967 $273,176,456 $125,417,735 $4,039,785 86,390,012 17,707,706 12,502,275 8,817,742 2,463,099 701,845 406,085 468,756 I $107,040,075 $104,878,339 $2,161,716 $73,532,076 $33,457,099 |$107,203,787 $107, 203,787 35,402,861 ! 19,915 i 26,469.661 36,614,344 20, 060,393 $9,464,522 : 97.0S9.429 .' 35,422,776 8,953,115 24,750,367 37,763 ! 14,063,290 24,707,770 • ' 73,073 j 24,745,538 10,682,243 24, 677,294 11,977,382 3.104 <| 8,497,971 I 11,818,772 11,815,663 : 251,971 2,725,411 ! 3,320.801 $163,712 1,191,568 4,829 158,610 1402,633,976 1348,542,814 $39,733,361 $14,357,801 ! $398,594,191 $395,353,224 274,171,269 61,284,873 39,010,000 28,167,834 242,109,564 18,661,713 13,399,992 i 271,708,170 832,629 50,540,347 9,911,897 60,583,028 92,458 | 3S,603,915 33,338,150 5,579,392 32,722 I 27,699,078 22,554,753 5,580,359 268,605.702 60,526,340 3S,555,746 27,605,307 3.102.40S 185,318,158 56.679 ! 42,875,322 4S.169 I 26.101,640 33.711 ' 18,881.336 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. New York, N. Y . . . Chicago. Ill Philadelphia, P a . . . St. Louis, Mo Boston, Mass Baltimore, Md Pittsburg, Pa Cleveland, Ohio 16,991,831 7,586,501 10,552,075 7,494,451 991,831 586,501 514,849 171,340 Buffalo, N . Y San Francisco, Cal.. Detroit, Mich Cincinnati, Ohio.... 6,751,968 8,536,968 6,059,654 6,369,719 5,895, 533 8,536, 5,330, 4,176, Milwaukee, Wis New Orleans, La Washington, D. C Newark, N . J 5,202,614 4,122,356 7,816,180 6,141,072 4,486, 4,122, 7,816, 5,287, ! 2,580,093 2,528,173 16,760,744 7,559,531 1,457,133 ! 10,264,939 794,935 ; 7,413,474 856,435 ! *'"729419*j 1,363,514 j 829,826 ; 716,025 ; H54,014 "I 10,756,476 ' 7,557,123 9,464,250 i 7,414,785 j 6,652,215 8,526,359 6,044,598 6,368,602 6,609,699 8,525,184 6,028,077 6,301,721 5,105,59S 4,063,203 7,783,390 6,133,276 5,104,495 4,061,525 7,783,112 6,131,654 4,263 ij 2.40S ' 800,739 .j 3.639 i 11,333,794 4,909,932 0,311.025 5,313,855 5,426,850 2,049,599 3,953,964 2,009,019 231,087 26,970 287,036 75,977 42,546 > 4,001,295 1,175 .; 6,133.302 16,521 ji 4,709,522 3,878 ! 4,301,611 2,017,950 2,393,057 1,335,076 2,060.991 99,723 10,609 15,0.56 1,117 1,.'WO,254 ji 1,103,455 3,070,102 | 1,959,732 97,016 59,153 32,790 7,796 1,103 ,f 1,678 ji 278,1 3,S0,J,3U 2,959,748 4,713,2.38 4,173,514 GROUP I I . - C I T I E S HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. Minneapolis, Minn Jersey City, N. J Indianapolis, Ind Louisville, Ky St. Paul, Minn 40 41 $3,698,710 2,809,977 2,687,838 2,731,407 2,490,356 $3,698,710 2,809,977 1,674,1*9 $1,013,679 2,731,407 2,490,356 Providence, R. I Rochester, N. Y Kansas City, Mo Toledo, Ohio Denver, Colo 3,239,020 2,916,725 3,127,622 1,675,393 3,791,613 3,239,020 2,916,725 2,016,382 1,030,585 1,865,716 Columbus, Ohio Los Angeles, Cal Worcester, Mass Seattle, Wash Memphis, T e n n . . . . . . . 1,734,719 3,657,413 2,114,618 2,779,704 1,369,480 1,045,622 2,368,561 '2,114,618 1,655,939 1,369,480 689,097 1,288,852 Omaha, Nebr New Haven, Conn Scranton, Pa S}*raeuse, N. Y St. Joseph, Mo.. 1,474,331 1,663,299 1,108,183 1,927,157 695,010 929,435 1,633,069 556,177 1,927,157 423,095 544,896 21,958 552,006 Portland, Oreg Paterson, N. J Atlanta, Ga Richmond, Va Dayton, Ohio 1,747,566 1,328,554 1,345,872 1,108,827 1,345,688 1,086,583 1,328,554 1,345,872 1,108,827 850,149 653,683 1,360,274 910,979 1,308,373 1,565,775 1,570,390 1,360,274 910,979 1,308,373 1,174,156 1,570,390 42 Fall River, Mass 43 Nashville, Tenn 44 Grand Rapids, Mich... 45 | Hartford, Conn 46 j Cambridge, Mass 1,111,240 644,808 1,108,840 $817,057 1,123,765 8,272 271,915 495,539 391,619 7,300 $3,697,500 2,809,977 2,652,678 2,731,407 2,479,657 $3,693,316 2,809,185 2,652,243 2,729,086 2,478,744 $2,745,028 2,031,347 1,745,766 1,852,260 1.772.060 $951,872 778,630 900,912 879,147 706,997 3,189,111 2,909,8S0 3,112,867 1,675,393 3,784,422 3,181,643 2,909,676 3,107,071 1,674,801 3,779,807 2,141,607 1,848.864 2,289,690 1,242,319 2,493,009 1,047,504 1,061,016 823,177 433,074 1,291,413 49,909 6,845 14,755 1,667,609 3,622,996 2,083,242 2,662,936 1,342,887 1,666,824 3,615,693 2,082,4t9 2,649.901 1,341.940 1,370,188 2,856,(530 1,376,135 2,049,881 891,092 297,421 766,366 707,107 613,055 451,795 67.110 34,417 31,376 116,703 26,593 1,417,743 1,660,837 1,103,183 1,927,157 066,124 1,415,270 1,660,828 1,103,183 1,927,131 666,054 966,785 1,183,327 815,034 1,238,466 522,728 450,958 477,510 293,149 OSS,691 143,396 56,58S 2,462 1,744,329 1,328,554 1,309,189 1,101,269 1,345,671 1,742,290 1,328,402 1,308,462 1,101,131 1,345,444 1,323,043 897,056 938,501 806,107 963,354 421,280 430,898 370, OSS 295,162 382,317 36,083 7,558 17 1,359,801 835,513 1,243,272 1,543,162 1,569,662 1,359,776 835,507 1,242,954 1,543,004 1,568,904 918,289 040,357 974,410 965,816 1,014,367 441,512 195,156 268,856 577,346 555,295 473 75,466 05,101 22,613 728 2,039 152 727 138 227 »Including payments for charities arid corrections to other civil divisions and to private associations and individuals. $1,210 *35,"i60' *i6f699' 7,191 3,237 GENERAL TABLES. 117 AND SPECIAL SERVICE EXPENSES: 1908. assigned to each, see page 79. For a text discussion of this table, see page 25.] CLASSIFIED BV REVENUES FROM WHICH PAID OR PAYABLE. CLASSIFIED BY DEPARTMENTS, OFFICES. AND ACCOUNTS. I.—General government. Commercial Council and legislative offices. Chief executive offices. City Executive num boards and com- ber. missions. Aggregate. General. Council, board of aldermen, etc. Special assess ments. Depart mental receipts. City clerk. Mayor's office. All other. Total. Salaries and wages. Miscella neous. Service trans fers. Salaries and All other. Salaries and wages. All other. $387,325,713 $1,290,816 $14,017,447 $48,848,991 '$35,014,11G $13,033,253 $S01,622 ,$1,308,550 $490,240 $784,602 $141,387 263,922,711 68,771,992 37,610,925 27,020,0S5 342,275 618,234 206,733 123,574 37,53S,759 5,474,551 3,461,998 2,373,683 9,906,283 1,894,647 1,192,342 1,024,175 26,635,206 4,119,682 2,541,466 1,717,762 10,126,785 1,343,709 914,735 648,024 776,768 11,160 5,797 7,897 769,217 283,997 128,684 126,652 312,684 64,800 78,708 34,048 236,816 205,316 185,019 157,451- 55,237 35,423 29,443 21,284 Salaries and wages. All other. Salaries and All other. $837,192 ($132,043 $279,051 $39,681 377,400 174,976 155,947 128,869 92,074 15,863 14,391 9,715 185,735 13,945 47,201 32,170 28,927 5,927 3,766 1,061 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. $1,455,968 $14,09S,840 1$10,336,835 6,140,225 11 4,048,675 2,467,444 2,669,631 1,010,171 ! 3,898,044 1,049,038 1,476,984 541,039 $3,758,982 1,475,713 1,228,413 427,946 10,049,669 6,784,284 2,091,766 1,440,188 733,474 624,054 124,328 , 1,072,072 934,046 502,406 ! 1,327,974 695,365 9S6,781 ! 710,167 508,429 447,632 331,927 290,462 6,532,796 7,977,008 5,691,15S 5,994,024 43,324 776,870 1,352,234 910,485 909,597 540,080 913,019 759,935 737,863 236,139 439,215 145,266 170,8S0 5,027,751 3,893.081 7,573,136 5,867,782 37,290 613,607 592,531 619,651 671,098 417,795 532,225 449,664 486,793 191,202 60,306 169,968 184,305 $105,747,819 34,146,900 23,740.196 11,196,710 $239,633 10,238,224 20,133 i,895 175,848 559,960 368,496 373,800 137,573 i 229,275 243,044 273,290 $1,150 30,411 $3,023 1 $212,567 113,475 615,837 42,130 25,555 $6,795 116,001 75,500 22,505 $37,158 39,110 10,471 1,550 83,149 j 3S6 62,001 954 63,934 47,728 1,383 42,286 25,225 10,982 12,294 3,708 41,346 5,245 10,110 12,946 2,557 651 34,460 52.328 46,092 38,453 16,004 10,256 2,896 2,301 13,200 588 13,233 21,500 9,389 1,598 30,037 18,789 4,214 1,012 9,320 5,284 854 4,610 i $34,151 9,421 4,917 11,811 24,500 12,000 28,116 11,443 16,879 2,149 9,400 10,650 9,180 12,120 1,453 5,940 1,422 1,097 25,413 ' 6,100 11,700 146 1,650 12,269 4,092 9,000 40 25,278 12,692 2,416 361 $7,326 9,100 6,200 8,181 3,700 $422 325 548 ! 1,778 10 17 18 19 20 21 22 23 24 25 26 $61,081 j $3,510 i 19,257 ; 37 12,355 3,165 998 28,422 2,749 14,193 63 2,670 14,720 * 1,090 19 2,991 1 2 3 4 $168,721 27,500 25,242 11,728 5 6 7 8 9 10 11 12 13 14 15 16 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. $3,439,129 2,777,484 2,633,692 2,673,038 2,386,642 3,067,130 2,709,384 3,072,426 1,583,067 3,606,500 1,591,355 3,537,064 1,886,624 2,699,114 1,328,716 1,419,485 1,621,991 1,099,330 1,863,298 685,408 1,727,823 1,300,822 1,196,903 1,103,0S1 1,305,670 1,323,454 872,033 1,241,001 1,498,556 1,461,166 $153,209 3,065 95,878 *54,"2i8 $106,372 32,493 54,146 58,369 100,649 171,890 51,463 55,196 38,108 185,113 i ; 1 I i $245,361 247,095 132,883 199,285 171,152 $187,000 177,518 9S,932 154,451 146,767 $58,361 69,577 33,951 44,834 24,147 223,644 246,355 361,442 150,260 7S6,493 173,722 180,625 246,250 120,662 595,039 47,800 65,730 115,192 29,598 191,0S9 $31,200 4,5S3 5,248 17,076 2,122 365 21,721 17,500 7,850 8,586 27,600 $6,619 306 479 1,381 $9,569 ; $2,425 15,417 j 699 5,220 1,020 7,617 3,415 8,248 6,111 297 756 7,620 5,448 16,459 8,848 8,400 913 329 2,542 590 997 6,809 9,013 7,735 5,900 9,214 1,397 544 1,806 323 1,529 142 1.801 1,372 57 7,920 18,575 6,786 10,302 674 3,675 631 3,858 5,710 5,966 6,091 6,036 6,400 172 300 895 91 5,026 2,000 2,679 3,228 2,236 8,810 12,675 4,700 6,550 2,700 3,122 480 1,999 193 4,712 4,916 4,500 6,750 3,000 430 141 494 594 33 34 35 48 39 500 455 978 37 38 39 40 41 683 133 78 272 42 43 44 45 40 67,103 100,937 187,310 80,590 40,764 148,3S9 307.291 110,646 360,82S 92,020 122,120 264,513 83,332 255,093 47,795 26,269 42,770 26,109 103,590 44,225 54,846 41,289 8,847 26,795 9,002 154,831 139,959 82,651 215,389 73,137 90,939 103,147 65,160 153,790 51,651 63,892 36,812 17,491 61,599 21,486 18,000 50 463 13,617 27,732 71,400 5,746 39,555 125.061 74,018 99.939 125.377 98,333 104,246 63,435 83,142 102,167 77,786 20,815 10,583 16,797 21,077 20,547 4,450 9,399 7,800 4,200 5,216 60 2,953 375 1,500 7,800 2,103 4,705 1,662 6,300 3,200 5,760 4,3S0 7,400 17,877 36,389 36,820 as,346 67.372 49,342 72,835 87.910 54,208 119.453 128.821 112,320 65,256 49,073 94,355 81,963 79,753 22,654 5,135 22,444 46,568 32,567 6,574 3,240 8,400 900 4,531 1,155 192 4,386 5,446 3,457 7,207 2,500 6,283 2,660 6,942 2,850 95 698 2,940 1,114 **,200 4,500 2,934 3,554 5,489 76,261 19,412 40,684 19 37,064 6,126 77,569 8 1,205 2,145 14,240 1,226 24,730 4,630 15,250 2,028 2,133 2,654 290 623 $13,945 $5,927 27 •••• :::::::: 30 31 STATISTICS OF CITIES. 118 TABLE 4.—PAYMENTS FOR GENERAL E X P E N S E S I For a list of the cities arranged alphabetically by states, with the number GROUP III.-CITIES. HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. CLASSIFIED BY DIVISION OF THE GOVERNMENT OF THE CITY PAYING. CLASSIFIED BY PAYEE. Payments to public. Total payments for general expenses and special service expenses. City cor poration. $1,288,255 425,081 1,338,131 976,591 1,106,462 School districts. Albany, N . Y Reading, Pa Lowell, Mass Trenton, N.J Bridgeport, Conn... SI, 288,255 707,344 1,338,131 976,591 Camden, N . J Wilmington, Del.... Des Moines, Iowa.... Lynn.Mass New Bedford, Mass.. 1,008,680 693,921 1,058,440 1,080,305 1,145,395 Kansas City, Kans.. Springfield, Mass.... Troy, N . Y Oakland, Cal Lawrence, Mass 604,009 1,386,849 1,111,899 1,755,781 Somerville, Mass. Duluth, Minn Savannah, Ga Norfolk, Va Yonkers,N. Y . . . 1,018,546 872,102 512,654 754,300 1,344,813 1,018,546 554,602 512,654 754,300 774,670 895,041 816,153 859,380 649,375 774,670 895,041 498,566 859,380 649,375 531,962 723,997 612,447 768,546 1,113,493 299,201 489,552 612,447 755,195 593,754 232,761 234,445 548,227 531,471 707,753 951,484 570,699 326,627 298,060 707,753 557,366 316,002 221,600 233,411 Portland, Me Charleston, S. C Youngstown, Ohio. Dallas, Tex 909,186 584,649 652,857 714,640 904,195 504,359 410,167 714,640 Terre Haute, Ind. Akron, Ohio Fort Wayne, Ind. Holyoke, Mass 605,218 606,651 442,274 745,250 349,784 367,965 243,776 745,250 Brockton, Mass.. Covington, K y . . Lincoln, Nebr... Saginaw, Mich.. 705,165 390,680 415,733 533,814 705,165 390,680 200,585 533,814 1,106,462 884,708 Schenectady, N. Y . Hoboken.N.J Peoria, 111 Utica,N.Y Manchester, N . H . . Evansville, Ind San Antonio, Tex Elizabeth, N. J Waterbury, Conn Salt Lake City, Utah. Wilkes-Barre, Pa Erie, Pa Houston, Tex Tacoma, Wash Barrisburg, Pa . 1,008,680 693,921 562,916 1,080,305 Other divisions of the govern ment of the city. 495,524 261,519 110,961 59,008 587,629 317,500 1,344,813 272,056 45,531 13,351 519,739 363,143 254,697 30,975 4,991 242,690 255,434 238,686 198,498 215,148 Payments error For meeting in subse govern quently mental corrected costs. by refund receipts. $420 976,591 1,106,462 SI, 287,835 707,344 1,331,827 976,338 1,106,462 1,008,680 693,921 1,058,440 1,079,834 1,123,946 1,008,630 692,581 1,057,990 1,079,410 1,123,752 50 1,340 450 424 194 604,009 1,384,130 1,111,079 1,742,181 882,502 602,259 1,384,034 1,110,895 1,740.842 882,348 1,017,048 819,485 512,654 754,300 1,307,490 1,016,744 819,160 512,650 753,938 1,307,229 774,670 892,896 815,353 851,157 625,101 774,440 884,463 796.849 850,986 625,013 531,962 723,997 612,447 768,448 1,111,561 531,869 723,479 612,447 767,499 1,110,779 548,227 531,471 707,753 825,992 570,391 548,196 531,471 706.032 823,594 570,357 902,167 573,759 652,857 714,640 Salaries and wages. Miscella neous objects.1 $886,445 402,197 ' 907,329 689,041 686,180 $401,810 305,147 425,105 287,550 420,282 715,217 436,145 742,599 681,801 705,568 293,463 257,776 315,841 398.033 418,378 1,750 96 i 184 1,339 i 154! 418,844 930,370 647,982 1,153.004 597,222 185,165 453,760 463,097 589,177 285,280 304 i 325 4 362 261 671,627 603,393 365.443 548,007 861,777 345,421 216,092 147,211 206,293 445,713 230 8,433 18,504 171 521,681 635,590 580,759 510,796 404,170 252,989 257,300 234,594 340,361 220,931 93 518 394.073 544,732 407,404 504.180 801,143 137,889 179,265 205,043 264,268 310,418 1,721 2,398 34 339,840 380,087 518,089 650,939 365,864 208,387 151,384 189,664 175,053 204,527 901.574 573.585 652,813 713,890 593 174 44 750 526,452 309,648 454,287 554,357 375,715 264,111 198,570 160,283 605,218 606,651 442,274 696,390 604,259 606,175 442,254 695.848 959 476 20 542 413.851 400,737 327,652 483,734 191,367 205,914 114,622 212,656 699,049 390,266 386,225 532,208 698,633 390,241 386,163 530,569 416 25 62 1,639 470,279 272,308 302,255 376,542 228,770 117,958 83,970 155,666 1,332,434 1,145,395 331,529 1,386,849 1,052,891 1,168,152 884,708 Total. SI. 288,255 707,344 $282,263 Classified by object. Classified by character. 607 253 ! 949 782 31 * Including payments for charities and corrections to other civil divisions and to private associations and Individuals ' Part of the expenses of the auditor's office is included with the expenses of the city clerk. Payments to depart* menls, offices, en- GENERAL TABLES. 119 AND SPECIAL SERVICE EXPENSES: 1908—Continued, assigned to each, see page 79. For a text discussion of this table, see page 25.] GROUP III.—CITIES HAVING A POPULATION OP 50,000 TO 100,000 IN 19<fc CLASSIFIED BY REVENUES FROM WHICH PAID OR PAYABLE. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS. I.—General government. Commercial. Council and legislative offices. Chief executive offices. Aggregate. Council, board of aldermen, etc. General. Special assessmerits. Depart mental receipts. 992,568 075,902 1,013,848 989,948 1,070,900 600,553 1,263,714 1,104,843 1,713,042 840,317 932,813 836,822 485,524 736,482 1,335,005 766,272 875,610 777,905 843,979 630,730 523,375 707,498 597,182 758,219 1,075,056 593,985 578,589 435,353 727,568 589,573 384,599 404,040 511,491 Salaries and wages. Miscella neous. Service trans fers. Salaries and ■ wages. All other Salaries and wages. All other. 4,950 3,000 139 177 3,180 4,238 972 1,435 17 580 826 2,600 4,000 5,800 4,800 1,400 277 373 552 78 5,005 3,500 5,991 7,520 2,164 243 979 416 2,037 3,800 3,100 4,800 3,125 7,921 160 40 762 286 325 5,045 3,281 36 2,173 303 4,000 5,618 2,962 4,300 2,552 692 246 1,141 373 341 6,400 2,000 3,000 5,000 3,719 410 74 134 294 325 10 2,347 700 452 2,500 2,800 3,250 6,269 5,326 523 406 2,646 1,763 4,000 4,332 667 4,353 3,700 495 1,350 110 300 162 1,479 2,825 5,050 1,500 2,676 4,169 7,793 130 13 447 1,801 2,400 300 9,600 6,360 100 2,795 3,702 198 664 * 5,723 5,386 1,200 3,600 4,49S 4,400 4,800 4,080 600 6,000 5,589 1,610 2,033 2,559 30,460 21,168 10,061 29,959 8,969 7,500 4,100 2,880 8,500 2,309 31,297 46,393 44,236 50,977 106,348 7,128 9,074 10,539 22,677 32,829 2,000 2,610 100 41,620 47,170 76,083 85,930 43,901 33,311 38,057 55,805 61,125 30,754 8,309 9,113 20,278 23,397 13,147 70 """766 44,568 17,273 7,663 29,947 100,579 45,024 45,815 63,118 46,478 35,733 38,581 56,331 20,647 11,233 7,415 6,921 17,682 28,700 38,805 28,704 57,019 56,996 49,809 36,213 51,017 "20,"65i' 1,993 "23,"37i' 28,223 12,616 31,409 12,287 73 647 3,950 18,543 11,055 $172,077 40,343 108.279 67,628 100,669 $119,204 31,959 80,584 56,526 67,253 $52,873 8,384 27,398 11,102 33,416 16,112 16,026 44,592 66,986 74,495 83,056 71,062 66,171 81,456 84,417 56,212 45,964 44.867 55,775 61,823 26,844 25,098 21,304 25,681 22,594 3,456 94,912 7,056 42,739 31,775 46,304 71,621 116,521 182,653 51,422 33,570 51,842 79,768 137,649 37,666 12,734 19,229 36,722 45,004 13,756 54,324 22,993 27,130 17,818 70,541 89,788 55,979 90,563 155,580 52,160 70,283 46,3S5 64,796 109,587 18,381 19,367 9,594 25,767 45,993 19,431 38,248 15,328 17,998 107,789 74,246 56,742 111,731 47,354 77,329 53,078 46,681 81,772 37,916 4,637 16,499 15,265 10,327 38,437 38,425 55,467 54,775 73,654 139,182 4,956 11,032 38,513 15,766 3,566 104,537 6,081 11,693 22,323 $297 $10,500 650 1,700 150 6,422 3,303 28 4,828 1,978 550 31 138 9,064 All other. $845 111 162 4 1,101 $559 336 1,242 320 1,095 18,105 4,690 44,9tf) 31,805 26,823 Salaries and wages. $6,500 3,440 4,200 2,000 3,700 $9,941 245 3,109 $4,300 3,000 5,624 4,420 5,475 $20,502 543,271 520,439 609,240 935,718 567,133 846,075 567,376 644,428 684,693 Mayor's office. City Executive boards and com num ber. missions. All other. Total. $1,280,150 702,654 1,272,660 944,786 1,058,988 City clerk. 6,027 291 2,407 5,160 3,140 1,200 4,815 2,617 394 2,740 3,580 189 306 594 486 2,000 3,000 218 1,500 295 159 4,800 1,660 1,861 1,386 54,101 9,291 7,234 6,787 1,962 1,528 2,946 65 3,777 1,800 2,710 3,018 532 122 587 122 2,200 4,787 4,075 22,615 28,156 24,330 38,318 6,085 10,649 4,374 16,431 441 14 2,300 1,620 2,000 3,552 200 2,500 3,720 3,000 2,000 352 234 2,270 1,350 1,741 2,250 150 39,086 41,680 27,175 44,031 17,307 8,129 9,038 6,960 92 827 1,744 26 300 3,126 4,125 5,640 2,000 3,890 1,730 1,000 155 140 78 57 1,408 279 3,279 4,468 '4,458 2,400 * Expenses of the auditor's office are included with those of the city clerk. 1,129 395 331 »817 561 Salaries and wages. All other. $16,618 $446 13,600 2,733 16,983 587 STATISTICS OF CITIES. 120 TABLE 4.—PAYMENTS FOR GENERAL EXPENSES [For a list of the cities arranged alphabetically by states, with the number GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 190$. CLASSIFIED BY DIVISION OF THE GOVERNMENT OF THE CITY PAYING. CLASSIFIED BY PAYEE. Payments to public. Total payments for genera! expenses ana special service expenses. City cor poration. School districts. Other divisions of the government of the city. Classified by character. Classified by object. Total. Payments in error For meeting subsegovern quently mental corrected costs. by refund receipts. Salaries and wages. Miscella neous objects.* $389,092 1,207,288 323,539 £46,068 620,880 $197,537 676,115 184,913 646,068 $191,555 531,173 138,626 $388,918 1,206,804 322,934 609,807 620,865 $388,803 1,203,533 322,611 608,866 620,720 $110 3,266 323 941 145 $301,302 874.511 1S9,52S 432,186 427,393 $37,616 332,293 133,406 177,621 193,472 South Bend, Ind Butte, Mont McKeesport, Pa Pawtucket, R . I Sioux City, Iowa 431,905 652,029 423,989 645,273 422,008 204,754 455,626 233,093 645,273 220,061 167,151 196,403 190,896 431,905 652,029 423,186 630,855 421,009 431,409 652,029 423,186 627,026 420,966 496 322,266 450,231 301,864 414,241 308,S61 109,639 201,798 121,322 216,614 112,143 Johnstown, Pa Dubuque, Iowa Binghamton, N. Y . . . Mobile, Ala Augusta, Ga 374,439 339,695 450,804 273,949 346,361 190,594 221,610 450,804 273,949 346,361 183,845 118,085 374,439 339,695 450,804 271,356 330,923 374,423 339,568 450,777 258,865 330,923 16 127 27 12,491 277,043 237.6S5 293,676 185,502 203,973 97,391 102,010 157,128 85,854 121,950 East St. Louis, 111.... Passaic, N . J Topeka, Kans Alfentown. Pa Atlantic City, N. J . . . 542,195 444,796 381,809 340,929 868,251 355,006 444,796 179,938 177,852 868,251 187,189 542,195 444,796 363,SS2 340,929 868,251 542,076 444,796 363,684 340,904 868,215 119 198 25 36 396.658 263,583 301,450 201), 233 562,316 145,537 181,213 62,432 134,696 305,935 Springfield, Ohio Montgomery, Ala Davenport, Iowa Little Rock, A r k . . . . . Wheeling, W. Va Springfield, 111 482,569 330,326 597,955 335,139 394,663 325,105 330,326 373,685 206,541 233,615 287,524 141,014 589,740 196,563 385,289 482,569 326,826 597,955 319,193 362,622 482,461 326,740 597,921 319,123 362,537 108 86 34 70 85 308,627 237,488 387,678 225,566 288,433 173,942 89,338 210,277 93,627 74,189 471,631 287,118 587,734 337,549 360,994 471,551 287,109 585,178 '337,373 360,842 SO 9 2,556 176 152 363,405 159,781 382,236 223,074 282,279 289,046 284,120 296,778 465,548 374,257 357,628 271,574 519,698 226,893 883,647 289,041 284,091 296,726 465,493 . 373,974 5 29 52 55 283 202,783 203,012 198,297 325,958 267,502 357,628 270,644 519,523 226,480 883,571 175 413 76 250,996 167,191 311,305 165,767 583,939 103,226 127,337 205,493 114,475 78,715 86,263 81,108 98,481 139,590 106,755 106,632 104,383 208,393 61,126 299,708 520,808 542,963 345,805 316,925 390,580 68 327 13 153 140 77 10 168 344 43 310,963 341,938 243,409 198,980 274,157 209,845 201,025 102,396 117,945 116,423 399,959 388,395 410,947 332,649 311,048 426,215 337,999 459,738 354,554 339,351 520,740 542,636 345,792 316,772 390,440 399,882 388,385 410,779 332,305 311,005 244,418 223,024 305,035 255,353 193,554 155,541 165,371 105,912 77,291 117,494 • 425, SOS 335,666 459,095 354,439 339,267 407 2,333 643 115 84 276,634 225,327 2S0.973 232,210 244,366 149,581 112,672 178,765 122,344 94,985 230,613 296,937 408,656 288,184 642,720 230.550 296,937 408,619 288.151 642,496 63 37 33 224 157,806 185,378 262,037 178,832 438,544 72,807 111,559 146,619 109,352 204,176 511,926 216,928 411,529 287,102 387,585 511,926 216,611 411,330 286,981 387,350 317 199 121 226 378,058 152,697 275,975 207,625 303,214 133,868 64,231 135,554 79,477 84,371 361,991 69 231,795 130,265 Altoona, Pa Spokane, Wash Lancaster, Pa Birmingham, Ala Bayonne, N. J Maiden, Mass Wichita, Kans Bay City, Mich South Omaha, Nebr.. Quincy,Ill Newcastle, Pa Superior, Wis Canton, Ohio Jacksonville, Fla Chester, Pa Chelsea, Mass Joplin, Mo Newton, Mass Salem, Mass Haverhill, Mass Rockford,Ill Knoxvilie, Tenn Galveston, Tex Elmira,N.Y New Britain, Conn... Oklahoma City, Okla. Kalamazoo, Mich Woonsocket, R . I Chattanooga, Tenn... Racine, Wis Fitchburg, Mass Auburn, N. Y Joliet, 111 Macon, Ga WestHoboken, N. J. Everett, Mass Oshkosh, Wis Sacramento, Cal Pueblo, Colo Newport, Ky Taunton, Mass La Crosse, Wis Fort Worth, Tex San Juan, P. R 505,274 287,118 589,740 337,549 385,289 289,046 284,120 296,778 465,548 374,257 426,583 271,574 525,211 226,893 899,236 138,400 163,300 147,966. 465,548 216,126 426,583 149,510 525,211 106,514 899,236 520,808 548,459 315,805 316,925 414,216 520,808 548,459 182,064 316,925 329,067 403,559 389,050 415,147 349,834 334,744 403,559 389,050 225,704 169,426 334,744 428,824 337,999 461,096 381,455 339,880 236,613 290,937 410,060 288,184 642,720 428,824 337,999 461,096 381,455 222,551 236,613 296,937 410,060 288,184 422,033 550,520 216,928 415,829 287,102 404,973 363,056 216,928 415,829 287,102 404,973 362,060 362,060 201,947 201,871 163,077 157,464 224,270 128,598 161,048 185,028 146,104 140,986 150,646 120,820 148,812 158,131 122,064 *120,349' 163,741 "85*i49 189,443 180,408 117,329 220,687 187,464 $32,722 i 3,829 43 i Including payments for charities and corrections to other civil divisions and to private associations and individuals. * Expenses of the auditor's office are included with those of the city clerk. ' Expenses of the treasurer's office are included with those of the city clerk. GENERAL TABLES. 121 AND SPECIAL SERVICE EXPENSES: 1908.—Continued, assigned to each, see page 79. For a text discussion of this table, see page 26.] GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1908. 1 1 CLASSIFIED BY REVENUES FROM ' WHICH PAID OR PAYABLE. Commercial. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS. I j I.—General government. Council and legislative offices. Chief executive offices. Aggregate. Council, board of aldermen, etc. General. Special assess ments. Depart- j mental • receipts, i 1 Salaries and wages. Miscella neous. Salaries and Service 1 wages. transfprs. ! i $384,010 1,132,372 317,557 552,199 G0S.GS2 $5,0S2 74,916 ' 5,9S2 ! 93,869 . 12,198' $35,361 118,417 1 20,424 55,668 47,952 $26,034 78,429 13,357 36,036 34,667 $9,327 39,988 7,067 19,632 13,285 i 430,353 622,922 415,788 626,142 416,006 1,552 1 6,534 . 8,201 19,131 6,002- 25,761 52,548 37,831 60,856 31,894 19,925 42,967 25,948 41,250 21,764 5,836 9,581 11,SS3 19,576 10,130 1 8,904 2,040 15,438 7,964 36,568 20,047 30,686 46,812 32,264 29,780 16,103 23,730 34,607 19,809 25,601 3,944 6,956 12,205 12,314 4,179 4,717 4,838 10,124 1,184 12,924 50,331 43,917 24,363 26,101 77,505 36,149 27,304 19,327 20,413 51,602 14,182 16,613 5,036 5,688 25,903 19,915 18,677 25,338. 13,334 | 5,377 ; i 5,919 • 1,397 ! 28,85S , 1 6,235 j ! 5,141 j | 3,321 ' 3,556 9,928 j 3,054 3,703; 28,840 l 3,339 i ; 23,662; 2,9S7 , , 28,294 36,038 i 41,596 ; J 12,338 ! 9,834 i 71,046 7,554 1 31,772 [ 26,281 20,464 20,305 I 34,156 j 8,394 ! 30,214 ! 3,900 3,302 j 14,925 2,832 1 11,575 i 3,772 i 5,821 ! 5,067 1 3,056 | 31,088 3,386 | 6,416 | 44,S53 28,269 33,434 27,763 30,776 49,018 18,672 33,661 27,045 37,540 27,675 17,484 22,012 42,487 25,828 36,395 28,322 53,290 21,205 76,075 33,842 40,010 25,611 16,828 26,086 29,476 20,851 27,685 21,983 27,729 32,078 12,364 23,728 17,792 26,409 21,291 14,145 17,820 37,581 20,595 15,377 7,398 5,749 4,677 2,522 42,918 30,456 1 31,961 { 36,252 27,481 19,869 33,411 32,301 26,726 24,419 24,273 35,170 18,434 83,673 40,783 26,773 29,589 27,450 46,959 27,047 18,936 36,836 18,540 52,372 26,58> 28,495 16,999 11,669 22,635 28,468 28,941 21,220 21,937 19,435 19,354 16,891 22,156 19,855 20,976 19,070 17,092 24,020 16,302 57,907 31,962 21,861 22,146 22,590 38,914 9,348 9,386 16,416 2,665 19,704 7,255 11,515 8,612 5,159 3,451 13,618 13,977 9,236 10,024 16,502 8,127 2,978 11,149 11,946 * 5,750 5,349 7,181 11,142 2,132 25,766 8,821 4,912 6,931 4,860 8,045 26,045 j 43,040 39,782 3,258 $22,573 365,535 337,655 435,366 265,985 307,183 [ 537,478 439,958 371,-161 339,745 855,327 1 1 462,654 311,649 572,617 321,805 389,286 499,355 2S5.721 551,480 331,314 3S0,148285,725 280,564 286,850 448,896 370,554 397,743 268,235 495,793 223,906 864,387 478,115 497,314 333,467 307,091 343,170 393,036 351,297 3SS,866 327,898 314,439 394,668 321,60S 426,668 369,999 336,578 221,683 294,105 391,572 278,392 636,899 545,453 213,872 381,961 282,966 398,557 2,610 224 9,402 13,598 5,756 6,555 6,655 9,549 2,969 5,981 • 1,472 7,997 4,214 7,556 6,913 6,020 2,780 750 336,015 ! ! ' i ! | j 42,0S6 16,940 6,308 9,933 9,253 10,531 6,384 3,339 4,192 4,906 5,233 City Executive num boards and com* ber. missions. Mayor's office. 1 All other. Total. City clerk. I $30 ' 1 i I 141 1 ! $470 8,963 ! 564 1,565 All other. Salaries 1 All and j other. wages. $91 337 1,449 1,217 1,500 4,800 1,200 5,650 2,500 399 2,965 10 480 3,325 4,450 1,315 2,250 1,965 648 246 748 2,669 2,587 718 j 1,619 1 ! 600 i 3,668 4,800 1,117 2,465 300 1,583 2,465 1,989 I 3,600 ! ! 1,023 ISO 6,000 2,836 1,175 300 432 2,882 1,050 20 1,103 525 38 j 1 350 | i I 250 2,097 1,100 j 315 j ! \ IDA 5no :::. 239 545 i22 109 981 1,421 1,494 341 3 138 385 965 77 110 2,239 475 717. 1 ! 1,800 2,800 700 3,041 2,853 4,800 2,182 1 196 377 1,336 110 2,000 3,200 2,000 1,500 2,395 ioo 676 73 99 100 101 102 103 1,775 2,420 2,100 *3,000 23,200 82 99 *90 2250 1,700 1,517 2,500 3,320 3,4S0 6 101 30 54 104 105 106 107 108 2,800 3,494 *2,693 796 3,106 4U 342 2195 168 1,991 3,840 34 219 238 100 81 109 110 111 112 113 28 181 3,096 3,S67 1,000 2,534 1,733 3,790 2,000 1,000 2,000 1,000 2,100 1,512 1,492 1,500 3,720 1,800 1,500 496 1,089 3,482 3,600 10 2,300 25,800 1,500 6,457 1,800 •1,800 1,200 2,2S0 4,838 4,155 2,181 4,062 <2,713 2,100 1,994 *3,360 1,800 2,600 2,008 1,650 3,156. 2,400 3,085 2,800 2,050 2,525 470 975 1,001 594 574 11 All other. 94 95 96 97 98 (») 947 333 36 387 583 375 43 328 1,665 Salaries and wages. $i58 48 546 $640 4,441" 1,640 3,228 <2,292 4,400 2,735 2,400 1,185 All other. $2,500 3,840 3,000 5,763 $1,200 4,820 1,100 600 2,288; 1,322 900 <2,475 2,100 900 2,443 «4,437 2,400 2,460 1,200 1,200 2,872 2,260 ! 8 1 j 512 1,275 4,403 3,000 3,100 3,339 2,366 250 2,994 1,086 25 Salaries and wages. 69 50 «232 1,527 573 268 333 120 534 183 128 j 472 «201 484 194 357 1,500 1,944 5,200 1,950 3,200 1,560 1,000 • 199 94 53 29 546 200 9 75 iii i35 99 25 772] $8,970 30 j 80S 671 457 $1,047 , [ I 88 7,000 452 943 565 779 580 Ull 1,919 118 2377 465 94 485 457 64 380 611 497 210 2,100 1,200 2,400 500 1,083 1,800 i 800 2,000 1 770 1,500 3,200 400 1,500 1,000 4,196 1,800 1,800 1,200 6 53 451 165 188 175 223 100 166 404 544 40 27 278 16,200 1 1 5,595 174 «Part of the expenses of the auditor's office is included with the expenses of the city clerk. » Expenses of the city clerk's office are included with those of the comptroller. 6,970 1 755 i* 1 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 STATISTICS OF CITIES. 122 TABLE 4 . — PAYMENTS FOR G E N E R A L EXPENSES [For a list of the cities arranged alphabetically by states, with the number CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. I.—General government—Continued. Finance offices and accounts. Grand total. Group I Group II Group III Group IV Auditor or comp troller. Treasurer or cham berlain. Salaries and wages. Salaries and wages. Allother. Allother. Assessment of revenues. Salaries and wages. Allother. Collection of revenues. Otherfinanceoffices and accounts. Salaries Salaries and I All other. and Allother. wages. wages. General law offices. Salaries and wages. Allother. $1,984,580 $361,997 $1,716,397 $223,779 $3,184,815 $430,612 [ $1,816,457 $763,643 i $550,654 $709,436 $2,102,846 $766,633 I 1,340,324 340,689 184,276 119,291 187,341 82,983 43,045 48,628 1,009,697 335,120 215,855 155,525 87,013 66,707 43,446 26,613 2,305,948 414,334 321,149 143,384 302,766 | 1,2S6,548 51,605 216,228 56,157 181,421 20,084 I 132,260 576,402 65,040 32,377 35,617 1,434,805 334,111 190,237 143,693 . 57,540 $SS,370 16,005 172,455 5,949 $590,354 329,416 153,050 29,400 $212,506 .147,400 34,259 8,406 12,302 197,642 60,523 3,273 43,919 22,130 34,048 29,962 27,962 8,159 9,006 4,528 187 390 6,062 933 3,263 29,177 29,000 22,229 38,371 9,368 18,568 11,803 6,316 <<% 2,453 5,448 i, 134 16,7S0 28,310 13,244 25,415 3,696 2,064 4,159 5,989 $1,022 2,974 886 8,286 489 $15,420 10,000 8,862 22,296 11,326 $8,852 2,134 2,271 1,444 1,073 12,508 16,140 22,617 11,700 18,800 899 2,075 15,783 2,901 24,097 31,914 11,055 30,510 5,539 28,953 6,900 2,365 8,619 501 14,392 1,838 2,681 309 1,412 1,338 7,710 11,300 4,500 8,000 11,420 5,400 19,632 2,701 4,480 1,854 937 184 251 61 9,106 5,000 6,750 7,100 8,500 1,666 1,953 1,614 2,000 6,650 5,675 5,790 4,294 1,188 1,888 850 768 1,000 581,326 88,049 49,872 44,396 519,692 20,358 8,334 2,470 514,389 130,891 63,813 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. New York. N . Y . . Chicago, 111 Philadelphia, P a . . St. Louis, Mo $676,448 129,376 61,794 60,585 $75,281 31,103 5,527 11,898 $141,130 385,794 52,228 16,200 $4,467 28,189 3,598 362 $599,804 544,092 215,475 73,312 $20,779 203,984 26,103 3,657 $470,470 71,851 250,262 103,034 $35,203 405,786 47,710 26,241 $457,511 Boston, Mass Baltimore, Md Pittsburg, Pa Cleveland, Ohio... 14,462 51,077 53,416 3,147 1,198 313 16,788 48,493 12,000 »81,970 24,103 8,416 821 13,155 4,840 178,619 42,367 149,946 70,894 • 6,027 2,182 809 6,974 104,994 81,602 i2,815 32,040 19,426 10,079 28,658 549 Buffalo, N . Y San irancisco, Cal. Detroit, Mich Cincinnati, Ohio... 44,018 22,600 39,698 43,975 8,945 3,837 7,684 7,565 46,292 17,973 2 72,598 30,618 4,652 8,814 **,709 5,639 34,553 100,465 44,473 132,302 2,567 8,153 4,117 2,674 9,306 62,391 17,221 5,770 Milwaukee, Wis... New Orleans, La.. Washington, D . C . Newark, N.J 11,827 19,597 24,049 48,406 3,871 8,853 768 563 239,685 21,713 6,785 12,315 24,614 877 684 . 176 40,619 33,947 70,143 64,937 4,200 1,788 5,278 3,474 (J) .. 16,176 24,382 31,029 18,000 0) 8,524 (,) 2,917 6,540 6,450 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. Minneapolis, Minn.. Jersey City, N. J — Indianapolis, Ind... Louisville, Ky St. Paul, Minn $15,243 9,367 11,643 9,549 8,840 $3,502 986 3,113 9,319 818 $12,288 5,825 10,600 4,997 12,913 $1,565 177 898 840 295 $26,085 32,628 9,768 23,092 1,468 $6,211 11,813 3,894 665 $22,264 $23,504 11,445 2,935 Providence, R. I . . . . Rochester, N. Y Kansas City, M o — Toledo, Ohio ... Denver, Colo 8,018 16,282 40,200 8,000 24,157 439 6,361 4,854 1,275 6,235 16,365 »21,817 »8,0S0 6,600 254,315 8,145 14,710 «853 342 28,347 20,641 18,290 22,033 4,691 71,711 1,925 2,084 2,293 3,158 »1,500 »32,717 4,904 M,164 »10,717 3,617 Columbus, Ohio Los Angeles, Cal.... Worcester, Mass Seattle, Wash Memphis, Tenn..... 12,788 19,560 5,782 25,712 5,000 904 1,123 666 22,036 3,478 10,120 12,587 6,354 56,848 1,602 592 939 1,178 23,455 35,885 13,098 300 5,020 2,234 2,200 676 732 Omaha, Nebr New Haven, Conn... Scran ton, Pa Syracuse, N . Y St. Joseph, Mo 11,612 8,346 7,000 11,120 6,352 2,654 1,852 979 4,141 727 | 3,595 1,650 9,772 i14,969 15,198 2,715 250 Portland, Oreg Paterson, N.J Atlanta, G a . . . . Richmond, Va Dayton, Ohio 26,593 2,900 8,650 6,005 7,400 2,607 2 757 4,107 4,600 8,534 3,300 4,029 Fall River, Mass Nashville, Tenn Grand Rapids, Mich nartford, Conn Cambridge, Mass— 1 910 12,281 1283 885 2 187 i,025 7,450 3,099 1,100 6,991 5,150 1,580 119 587 575 269 4,800 4,309 8,189 6,790 10,747 837 231 13,714 8,229 17,428 3,879 488 361 1,339 1,131 3,757 850 30,214 10,371 11,710 12,439 0) 9,450 13,750 9,576 1,135 3,902 36 9,792 6,700 12,750 11,400 12,956 1,600 97 563 635 1,974 5,335 1,541 6,873 8,250 3,648 Part of the expenses of the collector's office Is! 2 Expenses of the collector's office are included 2,496 982 742 476 4,500 8,380 18.965 14,381 307 $6,600 1,113 1,623 3,322 1,622 1,797 15,931 2,368 2,100 1,662 »3 t 173 1179 1,200 1,713 1,183 2,965 631 1,717 4,500 'i,*800' 656 993 2,436 661 512 137 1,096 GENERAL TABLES. 123 A N D S P E C I A L S E R V I C E E X P E N S E S : 1908—Continued, assigned to eacb, see page 79. For a text discussion of this table, see page 25.) CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—continued. I.—General government—Continued. Courts. Elections. Miscellaneous offices. Salaries Salaries and and All other. wages. AH other. General police or municipal courts. Special municipal courts. Salaries and Salaries and wages. All other. All other. Superior courts. Sheriff and marshal. Prosecuting attor ney. Salaries Salaries and and All other. wages. wages. City General government! num ber. buildings. Salaries and wages. All other. All other. Salaries and. Allother. wages. $2,703,205 $1,837,580 S3,874,915 $951,851 $1369,745 $346,854 .52,395,919 $331,474 $4,676,962 $2,268,055 $981,056 $193,144 $1,347,828 $180,964 $2,599,142 $3,665,502 2,147,504 1,426,512 2,431,854 209,283 729,460 302,474 123,287 435.859 155,994 78,498 277,742 97,233 693,509 1,466,565 120,647 209,163 83,6S6 124,047 54,009 69,970 292,954 2,237,362 26,471 1 96,303 18,347 41,605 9,082 20,649 304,688 4,553,916 2,203,424 108,452 20,035 48,431 10,524 4,469 9,931 .4,070 2,282 1,269 901,128 53,228 15,032 11,668 187,738 1,314,112 32,516 4,040 1,200 418 948 168,997 2,116,383 2,882,572 249,012 306,893 11,781 139,082 265,190 186 94,665 210,847 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. . $2,182,502 $718,426 $111,639 $45,851 $1,513,727 ! 69,249 34,600 1 704,075 114,461 121,798 278,333 311,635 17,595 100,470 2,303 127,388 36,601 15,858 284,849 1,511 $408,883 $109,215 128,472 21,220 22,500 63,600 3,150 24,600 $35,050 7,219 26,399 1,810 115,896 58,479 36,982 42,365 6,036 264 112 4,613 1,706 98,493 57,719 78,641 67,677 91,332 89,810 57,854 84,908 21,644 88,971 17,876 13,140 6,844 15,193 3,879 1,475 12,000 73,188 42,744 38,856 5,661 61,298 2,576 3,706 43,605 35,164 62,648 64,242 28,220 102,831 29,456 40,439' 19,257 13,334 3,886 36,455 53,970 31,780 11,675 5,39S 2,396 8 5,121 33,570 15,402 49,820 62,399 46,121 3,231 25,393 54,265 $23,436 17,252 3,436 6,007 10,638 $15,877 17,510 9,565 12,128 10,750 17 18 19 20 21 13,853 14,290 26,977 31,661 13,997 15,553 32,951 13,966 31,169 22 23 24 25 26 3,046 8,936 8,802 2,292 1,172 4,883 5,206 6,517 11,180 3,128 27 28 29 30 31 1,000 8,536 3,144 2,040 6,321 1,080 6,970 7,863 2,727 13,760 3,000 32 33 34 35 36 6,639 i 1,000 1,200 9,457 3.600 2,184 13,033 2,550 343,774 84,000 11,674 151,787 58,475 119,199 68,867 36,597 25,724 9,711 21,273 160,593 37,127 16,909 21,565 41,187 24,509 18,816 15,658 47,821 26,693 41,248 54,689 20,661 788 6,787 7,226 187,120 20,347 106,613 66,430 233,725 43,511 166,104 88,775 1,200 18,355 30,090 28,278 22,366 40,311 19,552 17,922 44,100 107,824 99,420 78,523 15,183 21,787 8,562 14,829 11,800 37,200 18,300 16,423 494 898 3,789 1,823 37,016 17,9S0 89,597 30,391 2,891 2,376 32.93S 7,902 89,524 155,785 100,461 94,249 79,745 127,121 3,782 51,908 39,128 18,322 30,103 1,348 24,805 15,622 36,469 149,621 58,925 41,242 1,775 15,129 16,137 5,371 12,281 27,159 23,843 14,519 6,464 1,284 13,802 104 34,262 8,885 46,608 29,576 19,096 1,096 13,740 9,495 39,736 95,300 74,802 40,433 55,483 9,884 84,6S0 70,310 $424,361 286,520 296,601 75,562 103,819 113,821 125,642 56,049 97,411 30,264 43,642 24,927 34,572 101,500 70,192 43,984 $927,161 $1,519,263 516,573 183,816 140,215 284,008 52,656 52,018 $228,744 357,137 85,679 $580,930 $319,493 49,893 293,869 74,393 451,008 57,632 91,595 $601,327 214,039 471,050 129,254 23,423 GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. $14,810 $8,210 $2,210 5,527 11,085 2,259 205 $18,573 10,600 2,950 23,055 17,935 $1,426 463 151 2,211 442 1,472 42,024 1,316 10,234 $11,850 23,105 35,670 39,109 12,030 14,865 13,559 20,243 12,951 57,389 8,700 16,009 29,239 4,931 32,346 39,447 24,190 32,294 38,961 102,407 4,683 2,726 7,189 2,712 14,732 2,000 9,200 9,045 3,825 21,023 1,249 854 558 1,122 16,716 16,927 6,319 17,846 10,001 8,583 6,595 6,389 26,447 42,647 16,535 76,419 1,500 925 7,934 3,437 22,507 183 8,999 17,934 1,076 741 5,655 5,200 693 1,150 5,155 12,878 12,869 8,960 6,480 39,101 15,863 2,280 780993 6,064 2,666 3,000 10,802 2,000 4,750 1,500 494 9,110 18 421 . 1,564 4,190 4,924 1,958 18,053 2,235 816 634 700 1,146 7,120 33,390 4,500 5,400 8,368 18,927 7,581 60 209 85 2,511 3,000 2,700 4,200 4,803 3,317 542 783 1,622 8,221 1,945 4,679 ^653 5,267 5,980 10,360 2,831 202 5,128 8,441 8,352 10,020 10,800 7,598 18,136 6,437 1,756 132 1,114 4,965 1,132 2,500 4,600 5,992 119 433 1,053 io,i9i 1 $13,860 i $1,200 1,500 $3,159 $41 1 i* * i $272 1,200 6,717 10,150 505 696 9,100 11,S30 961 5,326 9,900 1,800 750 $91,235 41,014 3,905 $29,677 $9,859 800 10,532 10 84 1,200 6,940 773 8,740 1,500 21,675 1,459 5,207 227 7,550 5,200 1,281 1,073 9,250 4,146 3,903 179 2,596 7,967 1,200 27 1,200 1,895 , . .1... 1 439 456 2,731 1 i __i * Part of the expenses of the treasurer's office is included with the expenses of the collector. 4,130 i 5,097 4,723 9,934 2,455 37 38 39 40 41 42 43 44 45 46 6,542 6,457 1 1,030 I 1,271 8,757 5,139 15,339 1 2,138 10,025 ) 10.320 1 STATISTICS OF CITIES. 124 TABLE 4.—PAYMENTS FOR GENERAL EXPENSES [For a list of the cities arranged alphabetically by states, with the number GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 190S. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. 1 I.—General government—Continued. I Finance offices and accounts. City CITY. ber. General law offices. Auditor or comp troller. Treasurer or cham berlain. Salaries and wages. Salaries and wages. Collection of revenues. Assessment of revenues. Other finance offices and accounts. I i Another. Allother. Salaries and wages. Allother. Salaries and wages. $8,292 2,100 3,894 4,200 3,720 $1,335 451 1,451 5 1,176 18,700 3,000 »8,582 5,300 800 $3,333 500 »2,709 40 16S $14,200 7,925 12,320 13,519 11,229 $1,049 * 629 1,013 262 1,574 $1,288 7,874 53 54 55 56 New Bedford, Mass 5,600 2,700 4,972 2,191 4,017 190 451 1,369 843 1,320 3,700 2,100 2,700 »10,164 U3,005 233 402 14,119 12,309 11,150 8,190 1,220 12,422 11,855 407 436 3,056 2,216 1,979 9,225 7,289 57 58 59 Troy, N. Y 60 61 2,302 7,900 7,300 1,500 2,605 197 916 1,732 740 1,800 6,439 7,300 4,800 1 6,110 50 857 1,138 223 M,363 9,257 8,200 27,055 5,029 2,052 781 3,423 960 6,615 1,360 18,664 62 63 Duluth, Minn 64 65 66 Yonkers, N. Y 700 5,262 1,620 5,612 9,700 365 453 * 4,264 405 1,118 375 1,757 9,611 8,014 4,125 3,100 12,058 1,149 4,452 523 519 1,581 * 2,283 2,016 1,263 •7,193 4,001 9,675 4,477 8,044 1,693 9 28 715 239 8,700 8,611 1,800 9,300 7,827 9,288 11,518 8,680 47 48 49 50 Trenton, N.J 51 52 4,800 4,000 8,660 3,636 1,500 742 260 6,877 l i 28" 845 3,196 2,143 5,036 7,187 893 391 1,715 265 5,280 2,475 8,135 5,(MK) 800 1,882 237 1,235 5,221 120 4,500 9,863 4,236 779 706 3,569 175 1,164 191 799 1,900 2,227 6,407 3,000 2,9*0 7,931 277 981 5S4 1,095 9,425 1,025 1,256 326 1,596 . 671 2,629 5,752 1,259 865 4,063 3,009 648 110 4,340 675 1,121 817 295 485 6,700 4,300 8,170 6,500 800 398 540 191 S2S 500 1,516 595 3,176 4,040 296 6,091 3,013 4,460 10,260 148 157 61 382 2,000 3,860 2,667 3,175 6,623 27 46.S 1,481 1,767 279 3,865 1,177 85 3,300 1,811 495 97 1,449 2,112 1,220 6,969 1,600 3,080 8,378 7,800 3,700 1,833 807 7,<02 429 681 7,809 5,098 553 664 11,155 13,099 7,651 1,200 6,792 (l) 2,700 10,304 1,221 5,582 1,809 1,029 715 1,200 2,100 2,992 6,000 397 13 723 147 4,201 712 90 80 36 216 3,383 2,720 2,000 1,200 340 2,771 460 1,436 3,281 1,844 •446 1,760 3,683 1 3,300 3,287 42 1,193 2,246 369 72 73 74 75 76 Evansville, Ind 5,401 3,200 4^476 7,868 788 478 761 2,226 8,728 2,900 1,200 2,000 983 8,777 63 156 1,527 77 Wilkes-Barre, Pa 78 Erie, Pa 79 Houston, Tex 80 Tacoma, Wash 81 Harrisburg, Pa 2,600 2,900 3,978 5,856 3,800 171 274 178 680 440 3,000 3,000 600 6,616 4,540 238 430 127 4,225 857 82 Portland, Me 83 Charleston, S. C 84 86 Dallas, Tex 2,140 121 4,320 4,200 12,568 814 176 26 2,550 4,100 2,800 2,600 737 328 535 281 256 912 i6,939 5,524 2,447 10 1,000 1,650 1,000 3,200 146 285 10 603 5,376 600 1,339 1,583 1,800 154 457 3,000 1,084 3,436 * 3,050 »6,715 7,381 807 »279 »972 1,091 6,957 3,543 1,363 5,889 1,166 509 78 218 4,240 3,666 6,836 7,642 6,253 3 473 $645 1,646 759 1,626 780 34 2,149 5,100 4,500 2,700 7,180 2,517 (,) $7,800 3,450 4,828 2,500 1,800 1,600 1,262 7 110 3,157 152 90 91 92 Lincoln, Nebr 93 $768 2,163 Allother. 400 7,150 2,500 2,860 6,960 2,168 Terre Haute, Ind Akron, Ohio Fort Wayne, Ind Holyoke, Mass $3,877 605 Salaries and wages. $3,600 Schenectady, N. Y Hoboken, N.J Peoria, 111 Utica,N. Y 86 87 88 89 Salaries Allother. and wages. 2H 1,482 67 68 69 70 71 Elizabeth, N. J Waterbury, Conn Salt Lake City, Utah (0 Allother. 5,006 8 (') (*) 471 1,145 3,121 479 . 518 35 1,068 167 400 8 0) SO i Expenses of the collector's office are included with those of the treasurer. ' Part of the expenses of the auditor's office is Included with the expenses of the city clerk. 35 104 21 1 GENERAL TABLES. 125 A N D S P E C I A L S E R V I C E E X P E N S E S : 1908—Continued, assigned to each, see page 79. For a text discussion of this table, see page 25.] GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—continued. I.—General government—Continued. Courts. Miscellaneous " offices. Elections. Salaries Salaries and All other. and wages. wages. All other. General police or municipal courts. Special municipal courts. Salaries and wages. Salaries and wages. All other. All other. Superior courts. Prosecuting attor ney. Salaries Salaries and All other. and wages. wages. All other. Sheriff and marshal. Salaries and wages. All other. City General government ber. buildings. Salaries Allother. and wages. i $13,540 S10.940 9,894 26S 7,903 4.953 2.6S1 4,058 360 2.809 227 3,64S 4,076 397 6,330 6 4.891 5,117 7,996 4,794 6,491 12,344 5,410 2,200 3,047 9,705 10.046 2,952 3,553 9,215 3,191 500 622 8,162 $809 87,900 $676 3,666 77 4,182 4,968 3.858 710 39 640 $23,864 ! $2,800 16.400 5,826 1,187 1.345 19,558 8,809 11,249 i 6,903 i 4,139 i 8,695 1 8,355 220 1,972 1-407 3,168 2,700 3,420 2,704 66S 499 1,200 802 6,350 ! 9,856 440 KM $5,920 520 9,9S4 860 4,312 $15,296 1,698 6,471 4,654 8,134 47 43 49 50 51 3,430 750 923 2,842 5,006 24,396 8,017 1,658 8,596 2,258 52 53 54 55 56 1,876 785 4.562 3,164 2,698 4,011 3,099 7,581 4,4S6 3,118 57 58 59 60 61 2,365 1,740 5,085 3,120 2,301 4,311 2,436 2,375 4,359 6,352 62 63 64 65 66 2,128 2,825 6,155 3,668 2,352 5,905 13,377 4,200 7,938 4,522 67 68 69 70 71 1,200 2,954 2,902 2,443 6,306 3,590 2,735 3,004 5,688 5,471 72 73 74 75 76 I 2,746 1,560 1,386 5,517 780 3,522 2,977 2,851 i 5,392 ' 333 77 78 79 80 81 1 6,956 1,285 1,715 1,548 37,655 1,515 1,159 2,112 82 83 84 85 1,000 1,452 643 1,140 2,414 3,170 2,977 2,528 6,987 86 87 88 89 2,055 5,622 4,080 2,122 2,940 4,568 3,261 2,003 2,444 90 91 92 93 $2,000 3,847 9,489 9,480 31,119 10,121 3,249 2,510 4,079 2.015 980 8,403 9,390 ' 9,100 4,800 15,899 20,889 1-414 2,415 420 2,584 4,676 13,579 1,200 600 6,99? 827 253 175 781 4,615 330 2,512 5,994 3,759 4,460 203 1.850 5.079 9S6 13,772 5,000 9.021 16.965 3,450 4,801 139 1,597 2,813 692 5,150 3.400 3,372 6,540 2,400 266 413 43 168 511 1,450 565 5,678 1,311 911 .330 1,783 1,809 9,200 6,208 2,255 1,210 353 93 35,409 6,532 1,800 2,400 1,200 5,810 9,967 370 102 63 928 1,210 4,032 9,758 16,661 495 743 5, US 1,800 1,800 HI 597 10,584 10,789 12.298 5,180 3,633 1,056 909 449 i,650 2,760 2,140 536 740 206 554 3SS 1,629 7,529 86 1,500 3,400 369 SI, 235 3,527 1,030 7,828 635 1,375 3,485 4,142 373 158 4,105 80 $6,287 8,552 1,500 $181 237 3,450 $1,200 $186 1,737 29 4,060 380 1,592 4,623 7,114 3,302 1,366 1,154 341 3,542 2,947 2,754 2,898 6,450 7,420 7,500 10,871 1,713 676 1,402 4,412 1,159 28 1,100 737 9,130 7,009 760 4,278 434 1,630 2,640 1,800 1,200 2,400 199 93 196 124 2,500 428 243 144 1,300 1 * Part or the expenses or the collector's office is included with the expenses or the treasurer. «Expenses or the auditor's office are included with those of the city clerk. 1 STATISTICS OF CITIES. 126 TABLE 4.—PAYMENTS FOR GENERAL EXPENSES (For a list of the cities arranged alphabetically by states, with the number G R O U P I V . - C I T I E S H A V I N G A P O P U L A T I O N O F 30,000 T O 50,000 I N 190S. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. I.—General government—Continued. F i n a n c e offices a n d accounts. City CITV. ber. General law offices. A u d i t o r or comp troller. Treasurer or c h a m berlain. Salaries and wages. Salaries 1 and ! A11 other, wages. ; Collection of revenues. Assessment of revenues. . .Other finance offices | a n d accounts. i 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 $59 1,915 140 347 • 185 3,400 145 3,020 2,195 881 1,897 99 1,000 2 7,800 »150 2,824 2,500 • 242 330 141 719 564 2,485 2,200 3,970 4 2,100 5 () («> Springfield, 111 Little Rock, Ark Wheeling, W . V a Maiden, Mass Wichita, K a n s B a y City, M i c h . . . . . ' . Newcastle, P a Jacksonville, F l a Joplin, Mo Rockford, III 1,411 300 544 348 •216 2,100 2 2,166 3,615 5,584 1,755 5,038 3,000 4S8 400 1,116 2,100 100 *5,174 1,387 2 3,750 1,200 2,141 2,040 2,680 5 19 54 417 3,900 933 1,000 2 4,943 2,520 4,375 993 1,000 3,113 2,660 1,500 2 4,050 74 4 6,628 547 65 2 1,425 40 4 2,346 1,877 2 4,772 347 2 1,049 6 1,322 900 («) 3,150 1,600 2,000 («) 3,600 1,800 1,132 M,364 8 2,500 1,600 700 3,790 1,375 434 1,200 1,500 (»> 67 681 216 •30 1,343 40 367 '648 •401 ' ' $5,947 | 1,150 5,560 4,750 1,720 4,059 3,900 2,285 3,540 5,400 1,771 7,797 1,9S5 2,825 1,133 5,722 5,863 74 1,6S4 <2) A •8,679 2,823 2,316 4S1 $1,875 1,130 •766 1,860 2,000 5,784 4 1,200 842 300 50 67 2,840 5,741 1,320 7,294 3,60$ 119 2,739 76 50 913 24 600 1,914 84 292 747 1,807 4,094 378 GO 465 46 * 1,500 7,960 (*) 250 4,791 2,083 •734 217 327 2,500 2 2,386 1,200 2,150 1,472 510 2 156 314 - 663 4 124 115 2850 2,331 4 115 »1,255 2 11 2,570 4 2,100 1,300 2 2,668 2 1,400 1,500 154 155 156 157 15S 1,500 2,250 2,005 1,800 2,458 60 105 386 463 404 2,968 4 2,120 2 3,767 2 2,700 300 7,026 137 1,520 '• 5,025 855 11,621 8S 977 38 1,732 243 4 1,393 2.4S9 400 •792 4,004 2,675 4,800 376 290 547 3,218 2,913 1,965 862 852 813 1,171 3,844 2,399 767 38 788 347 1,800 1,200 1,000 2,740 3,200 1,800 2,000 25 371 359 3,839 940 2,000 1,700 2,700 1.749 4,440 2,719 2.594 1,625 3,928 1.6S0 1,625 696 263 953 157 3,420 1,000 1,425 1,933 2,020 335 437 188 1,453 8SS 3,300 925 2,000 2,600 2,480 8S9 10 303 873 871 1,900 1,500 2,680 900 3,600 34 2,128 2,295 632 1,000 244 600 [ 2,050 1,000 1,600 1,063 2,700 1,407 195 334 1,503 319 248 965 318 198 1.781 2,000 718 1.522 1.715 993 39 1,219 2,398 157 2,000 i 1,200 i 1,000 1,500 2,760 1.871 260 104 409 1,202 1,616 254 3<U 2.8S9 2,306 735 is 627 251 10 298 4,632 517 1,035 5,000 5,250 1,427 1,559 3,863 248 412 1,131 375 410 <«> 1,500 . 6,600 2,640 3,289 2,596 728 <») (') 4,276 6,119 (*) 62 32 376 55 212 3,956 1,403 151 123 2,536 223 720 ! 196 (J) 1,483 5,577 • 51 886 1,619 551 682 ftw 600 523 51 ! 1,400 2,820 1,741 450 500 2,537 4,412 1,462 1,619 230 192 323 100 645 4 2.080 J2,300 4 419 1.231 9,241 1,554 900 3,343 2,804 617 86 660 («> (2) (*> () (*) 7,129 3 335 328 3 °62 4S32 75 1 61 1 (*) (') 2,184 226 i Expenses of the auditor's office are included with those of the city clerk. 2 Expenses of the collector's office are included with those of the treasurer. • Part of the expenses of the treasurer's office is included with the expenses of the collector. 4 Part of the expenses of the collector's office is included with the expenses of the treasurer. " | Allother. | $585 3,947 347 2,668 522 446 1,303 W 4,464 634 $468 | $2,160 j 7,320 900 3,772 2,000 $3,461 49 4,507 1,110 1,716 1,294 36 41,608 1,135 4 128 302 Salaries and wages. j Salaries Allother.! and Allother. j wages. 115 333 665 244 866 476 113 22 2 425 104 119 1.625 Salaries and wages. $.7 1,717 10 3,300 2,933 200 650 2 2,563 650 336 300 145 $1,310 5,336 1,075 860 450 173 253 115 7,367 (') Allother. 1,610 4,561 (*) 1,613 1,300 5,271 3,312 47 12 231 157 375 472 2 166 994144 76 1,247 30 * 1,384 63 21,578 Salaries and wages. 66 149 150 151 152 153 j <?» 3,623 («) San Juan, P . R 4 769 2,720 2,000 144 145 146 147 148 si 5,640 Elmira,N.Y O k l a h o m a City, Okla 124 4 2,400 1,200 1,200 1,250 2,969 2,400 2,400 1,230 119 120 121 122 123 139 140 141 142 143 $2,400 9,338 2,560 2,400 3,499 Mobile, Ala Springfield, O h i o . Montgomery, A l a . . . . . . . . . 134 135 136 137 138 $24 2,094 36 1,718 300 1,750 2,310 1,950 114 115 116 117 118 129 130 131 132 133 $1,500 6,520 2,640 3,558 3,100 J3utte Mont 109 110 111 112 113 124 125 126 127 128 Allother. 92 2,000 1.175 1,269 1,200 1,500 4,500 1,800 824 1,800 3,775 1,650 1,103 567 1,150 853 566 <> 1,079 536 850 126 54 237 GENERAL TABLES. 127 A N D S P E C I A L S E R V I C E E X P E N S E S : 1908—Continued, assigned to each, see page 79. For a text discussion of this table, see page 25.) GROUP IV.—CITIES HAVING A POPULATION OP 30,000 TO 50,000 IN 1908. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—continued. 1 I.—General government—Continued. Courts. Miscellaneous offices. . Elections. General police or Special municipal municipal courts. courts. Salaries Salaries and and AU other. wages. wages. All other. Salaries and wages. All other. 11,101 97,350 25,501 $913 11,786 $2,258 $2,579 i52 3,065 155 1,705 G,il5 1,457 4,998 3,856 272 4 5,360 7,480 1,236 5,409 42 1,496 50 939 1,560 2,000 18 269 1,620 165 2,442 3,401 2,858 311 31 2,936 2,460 2,608 3,452 663 273 1,154 1,731 310 82 3,094 1,845 6,827 635 696 305 157 926 1,640 1,500 1,200 5,070 460 2,207 0,106 623 347 140 746 2,745 161 720 420 6,642 2,585 224 1,249 173 2,578 5,505 109 724 368 i 530 9,020 5,990 5,200 1,496 5,517 5,044 390 3,000 79 3,756 751 4,710 486 2 10 1,200 750 77 4,573 85 1,047 2,640 237 3,794 232 1,318 569 2,500 1,300 1,900 1,660 625 280 25 1,476 1,700 923 400 2,284 821 . 243 250 2,842 2,600 8,301 4,380 22 1,755 189 4,471 3,100 3.0S0 5,650 1,954 12,961 1,908 1,154 396 1,902 720 5 806 771 157 319 5,993 5,970 4,059 2,300 898 1,4S7 339 360 1,800 7 4,313 3,012 973 1,948 502 2,395 2,230 2,412 2254 412 1,605 303 2,069 3,334 409 155 2,155 1,208 3,314 384 229 298 1,860 3,575 527 3,465 2,000 7,035 1,522 6,300 2,439 252 645 264 1,810 1,162 871 3,622 128 1,185 646 43 10,040 2,800 1,000 8,328 2,558 19,217 1,853 24 4,184 75 1,246 1,214 11,883 3,480 4,339 7,19.1 4,000 826 487 1,005 778 1,479 131 319 259 445 346 489 10,578 Salaries and wages. $4,070 $2,700 420 j 1 900 1,500 46 1,720 1,200 727 sm 700 668 106 1 900 1,200 68 2,100 3,100 1,500 2,695 250 1,567 151 565 -2,800 1,320 66 292 1,875 507 1,866 450 93 1,100 3,590 140 317 2,142 900 900 31 13 1,500 1,100 900 69 3 2,160 9S 3,367 214 153 550 163 $1,016 ! 1,275 2,031 I ! i i $270 ;*;;;:"•*!*:":: :::::::::: ;:::::::::L :::::... 1,375 9 $2,319 14,589 1,635 6,477 ! 8,592 94 95 96 97 98 1,305 1 2,807 163 1.127 3,300 2,732 5,914 4,724 4,409 4,448 99 100 101 102 103 720 300 3,513 582 486 1,336 3,726 3,541 1,718 1,078 104 105 106 107 108 2,880 1,560 1,155 1,227 6,335 3,063 7,580 376 1,389 13,461 109 110 111 112 113 2,642 1,406 1,496 756 1,744 5,229 90S 3,487 1,552 1,377 114 115 116 117 118 2,640 1,523 384 1,629 1,530 2,427 5,009 2,630 119 120 121 122 123 821 660 609 2,220 780 3,470 1,728 2,420 2,540 1,672 124 125 126 127 128 2,520 784 3,766 475 1,510 2.440 3,429 6,041 712 5,985 129 130 131 132 133 310 693 800 503 1,500 1,704 3,597 1,544 466 1,578 134 135 136 137 138 2,810 4,598 600 ! 1,171 1 1,227 4,121 7,014 3,162 1,756 4,409 139 140 141 142 143 695 780 919 1,456 120 1,032 1,046 2,922 2,252 2,549 144 145 146 147 148 660 720 300 720 1,719 3,089 4,542 1,819 2,639 149 150 151 152 153 1,211 1,445 1,744 1,053 754 1,671 1,293 1,804 1,828 3,605 154 155 156 157 158 $1,197 4,102 385 1,991 4,309 253 234 678 1 1 l 1 I * Expenses of the treasurer's office are included with those of the city clerk. « Part of the expenses of the auditor's office is included with the expenses of the city clerk. » Expenses of the city clerk's office are included with those of the comptroller. • Part of the expenses of the collector's office is included with the expenses of the comptroller. 51151°—10 Salaries and Allother. wages. All other. $663 267 1,906 1,591 2,226 ; $3,750 2,240 35 170 Salaries Salaries 1 All and All other. and other. wages. wages. i 117 75 4,992 399 1,928 2,090 256 * 271 7,369 2,033 3,828 195 ! 611 381 „£» other 1,000 2,i58 2,962 2,164 1,539 1,047 3,520 A„ ^d wages, j Sheriff and marshal. i S43i i,330 Salaries attor Superior courts, i Prosecuting ney. City Qeneral government ber. buildings. $300 2,491 860 1 STATISTICS OF CITIES. 128 TABLE 1 . — P A Y M E N T S FOR G E N E R A L EXPENSES (For a list of the cities arranged alphabetically by states, with the number CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—continued. II.—Protection of life and property. City num ber. | Total. ._ ! All other. Salaries and wages. Militia and armories. Police department. Aggregate. CUT. Miscellaneous. $102,723,553 $84,526,256 $17,602,067 70,749,320 15,376,548 9,726,591 6,871,094 58,869,874 12,738,838 7,532,104 5,385,440 11,634,572 2,542,228 2,024,832 1,400,435 Salaries and wages. i Service | transfers. I $47,710,401 $3,037,198 $595,230 244,874 95,4S2 169,655 , 85,219 ' 34,878.813 6,330,131 3,884.770 2,616,687 Salaries Allother. and wages. Pensions , and ! Ali other, gratuities. ; 2,763,157 188.557 67,564 17,920 $3,326,746 $414,528 $333,179 j 399,690 6,769 5.744 2,325 2.217.055 525,000 355,238 229.453 262,130*1 21,694 29,626 19.729 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. 1 2 3 4 New York, N. Y Chicago. Ill . Philadelphia Pa St. Louts, Mo 5 6 7 8 Boston, Mass Baltimore, Md Pittsburg, Pa Cleveland, Ohjp. 9 10 11 12 Buffalo, N. Y San Fr&nqisco, Cal. Detroit, Mich Cincinnati, Ohio 13 14 15 16 Milwaukee, Wis New Orleans, La Washington, D. C Newark, N.J . . . . . . T $13,571,158 $1,574,544 372.147 5.434.75S 210,315 3,476,802 1,887,204 $64,317 j 75,569 $22,766,640 $27,554,819 8,452,079 9,953,834 j 5,159,565 6,043,432 j 2,940,250 3,322,263 $4,723,862 1,426.186 883,867 382,013 3,912,750 2,140,717 2,350,513 1,646,810 3,131,988 1,813,118 1,927,919 1,364,988 768,186 327,313 422,594 281,822 12,576 2S6 1,985,128 2,898,861 1,713,379 1,653,683 1,528,018 2,405,022 1,446,087 1,365,250 380,911 490,730 266,099 288,389 76,199 3,109 1,193 44 1,288,159 879,166 2,004,715 1,401,091 1,033,413 648,445 1,635,696 1,211,396 223,952 230,721 349,014 188,913 10,794 [ \ t1 j 5 782 1 $678,293 $314,368 $100,841 314,680 33,873 250,063 14,344 • 88,068 5,989 1,774,499 1,132,051 947,904 693,813 139.319 20,017 72,858 61,023 213,4SS 93.853 68,442 52,029 817,768 1,272,346 703.656 716,042 58,550 76,723 27,655 40,927 77,858 63,650 70,303 80,428 489,292 293,427 973.457 692,636 12,834 1,S57 79,706 14,682 37.149 20,581 56,740 51,430 27,132 1488 10,500 36,659 27,615 5,970 7,605 36,704 38,030 1,002 GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. Minneapolis, Minn.. Jersey City, N. J Indianapolis, I n d . . . Louisville, Ky St. Paul, Minn $824,235 910,576 767,301 739,779 574,478 $707,840 757,149 556,669 603,314 501,888 $116,378 153,427 210,632 136,463 71,819 Providence, R. I Rochester, N . Y . . . . Kansas City, Mo Toledo, Ohio Denver, Colo 928,734 717,896 836,021 457,576 634,875 760,112 573,190 705,733 367,009 471,488 136,499 144,706 130,288 90,567 161,756 Columbus, Ohio Los Angeles, Cal Worcester, Mass Seattle, Wash Memphis, Tenn 495,098 881,921 429,123 597,241 370,598 427,290 762,536 373,834 512,700 309,693 67,808 119,360 53,434 80,140 35,905 Omaha, Nebr New Haven, Conn.. Scran ton, Pa Syracuse. N. Y St. Joseph, Mo 468,985 220,033 425,346 210,596 282,708 393,307 181,362 326,019 156,205 Portland, Oreg Paterson, N. J Atlanta, Ga Richmond, Va Dayton, Ohio 546,696 404,772 397,984 302,773 349,656 Fall River, Mass Nashville, Tenn Grand Rapids, Mich Hartford, Conn Cambridge, Mass 307,824 243,490 295,753 371,611 331,894 $300,163 469,910 265,455 336.884 243,926 $5,840 45,824 10,300 10,001 4,160 15,866 17,792 1,631 385.99S 268,403 370.308 166,996 228,761 25 1,855 4,401 25,000 184,103 403,792 173,841 255.920 140,964 3,612 8,153 50,975 75,678 38,671 99,327 54,391 114,630 216,117 90,280 156,590 82,390 1,594 18,650 474,773 319,646 351,942 261,271 299,104 71,923 85,126 46,042 39,831 50,535 1,671 17 175,645 164,438 189,710 136,436 152,041 266,587 219,721 247,666 286,076 282,006 41,237 23,769 37,467 68,453 49,619 10,620 17,082 269 142,415 102,697 104,700 148,141 153,477 771 32,123 J 10,820 3,790 207 13,139 493 4,457 $18,275 29,144 21,269 30,893 15,592 i ! i ! ! $2,382 2,300 31,398 ! 29,725 . 43,299 ! 17,781 18,906 15,706 24.268 13,177 26,975 13,850 13 12,813 15,228 10,777 22,271 7,525 3,060 14,211 7,208 17,944 9,409 10,666 300 3,756 6,738 13,359 4,909 9,305 12,375 6,742 550 1,524 GENERAL TABLES. 129 A N D SPECIAL SERVICE E X P E N S E S : 1908-Continued. assigned to each see page 79. For a text discussion of this table, see page 25.] CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—continued. II.—Protection of life and property—Continued. Miscellaneous in spection. Fire department. Salaries and wages. $30,798,179 19,054,551 5,870,814 3,349,578 2,523,236 ; Pensions i and { gratuities. Water service. I I Allother. S1,927,78S J $1,943,264 ( $6,646,326 1,596,162 214,230 83,718 33,678 715,489 367,368 469,528 390,879 3,632,209 1,200,314 1,089,970 723,827 III.—Health conservation and sanitation. Pounds. Miscellaneous. City num ber. Aggregate. All other. Salaries and wages. .ii Salaries All other. $3,213,134 $303,886 , $115,845 $101,571 2,513,468 415,811 160,524 123,331 228,167 43,194; 19,804 12,721 32,027 36,943 22,043 24,832 36,217 31,414 19,814 14,126 Salaries and wages. All other. Salaries and wages. Total. Miscel laneous. Service transfers $577,339 $40,055,559 $27,512,603 $12,381,915 $161,041 $2,274,169 1,991,325 78,370 109,445 95,029 428,860 45,939 59,219 43,321 28,226,071 5,701,427 3,717,013 2,411,048 19,123,113 4,142,661 2,612,170 1,634,659 1,521,361 1,095,294 731,862 69,560 37,405 9,549 44,527 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. $750,939 181,8S6 92,682 36,928 1,128,150 610,641 772,115 591,680 109,074 19,279 71,187 62,114 654,760 978,653 684,480 564,834 55,019 49,5Sl 24,647 36,280 73,650 120,000 529,184 317,788 482,612 466,516 33,697 10,282 35,156 27,411 8,80S 119,314 $377,982 $1,049,698 565,929 150,130 218,537 9,319 77 $1,443,453 $133,070 26,13S 325,332 14,446 107,559 75,444 8,402 $16,214 $3,106 8,000 6,000 264,597 432,344 63,915 1,829 31 54,967 269,719 179,020 157,843 100,60S 172,543 70,426 54,436 47,399 17,686 4,261 1,12S 2,860 4,673 153, 215 148, 296 137, 272 107, 247 18,431 32,989 27,506 35,582 2,260 6,938 2,040 2,788 2,300 126, 03S ! 72, 550 ! 108, r64 ! 337! 15,389 3,150 52,351 31,478 1,901 3,719 400 $7,930,808 2,903,305 356,584 1,067,475 $3,364,975 379,812 1,844,450 286,685 $29,800 11,816 616,638 257,509 3S9,505 131,452 14,561 1,897 1,092 2,726 422,784 140,547 74,592 188,744 1,591 i 638,354 883,903 323,045 421,564 70,840 113,092 474,761 277,012 4,697 339 i 145 i $262,223 295,469 232,998 283,970 201,128 $208,549 196,865 134,920 249,874 171,898 $52,558 98,604 98,078 34,096 28,455 2,057 8,831 2,452 297,047 408,942 305.711 113,192 212,817 176,872 270,361 236,134 81,993 159,779 119,865 138,115 69,577 31,199 51,568 2,541 8.066 176 188,856 244,719 216,019 236,631 163,849 163.492 183,676 127,005 202,231 120,441 22,087 61,043 71,420 34,400 43,408 103,996 104,147 82,287 247,844 35,611 78,609 87,032 68,746 174,200 31,974 25,387 17,115 13,541 73,644 3,637 150,163 96,182 206,790 147,737 131,8S4 114,819 49,253 146,914 117,335 115,296 35,344 46,929 59,876 30,174 , 16,588 I. 141,580 110,110 119,351 122,393 237.781 106,112 71,417 90,864 72,886 133,114 1,306,848 545,762 603,971 586,363 134 8,000 1,893 1,S78 ! 121,034 26,145 42,822 8,809 20,651 3,482 4,941 626,046 1 626,733 1 540,502 590,108 201,671 486,186 * 465,910 401,364 2,6S0 4,000 19,548 1 33,816 104,225 20,766 15,690 6,137 26,042 114 713,891 997,334 797,951 099.459 148,791 32,096 530 264 6,347 $122,812 $11,325,583 37,869 . 3,294,933 2,201,034 124,358 1,354,173 . 9,734 11 $6,811,402 2,411,178 1,142,860 907,698 4,313 9,975 30,822 3,111 13 i GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. $752 1,439 1,367 483 139 $2,600 $379,244 275,970 270,132 250,949 246,271 $50,427 52,127 45.853 84,747 43,251 $26,051 8,969 10,7S6 12,833 11,576 34S.463 2S4,340 295,418 182.110 209,009 74.519 57,225 80,959 42,3S4 49,209 15,293 20,447 34,722 14,603 32,278 37,542 48,231 39,842 47,599 IS,499 6,2S4 61,365 9,228 30,424 14,381 m\ 1,225 4,620 1,416 6,445 2,392 245 2,400 3,095 21,833 29,230 21,448 50,449 7,4S9 16,785 6.100 6,440 S,990 4,180 2,797 I 1,084 ! 325 ; 51 '. 763 • 52.394 27,074 25,191 21,802 30,974 15,477 2,220 7,050 6,633 3,825 1,302 | 60 i. 389 120 KM) 26,856 1S,6S1 24,604 44,950 24,865 2,700 6,456 4,670 6,908 8,137 230,208 278,200 189,651 223,956 148,253 25,763 149,393 168,475 76,110 158,139 68,6S3 1,830 I 9,933 4,077 ! 9,640 ?. 678 279,421 149,888 154,212 114,505 138,918 2.231 4,201 • 80 : 121,472 107,208 137,621 130,857 103,738 5,193 650 ! 4,937 4,211 . 2,275 : 1,553 7.851 j I 10,000 16,530 I 2,673 1,436 3,323 1,598 j 2,128 ! 662 61 5S0 2,321 1,545 1,028 $1,756 2,648 115 927 215 68 $8,540 2,120 1,134 8,238 ""5,*285 2,300 ""255' 3,300 600 i 2,615 1,289 433 15,244 123 909 84 5,470 14,179 856 3,000 317 1,676 1,900 6,157 611 3,578 7,243 2,300 1,433 199 952 4,230 1,287 3,100 420 2,173 1,500 327 3,360 675 118 624 87 2,820 795 490 310 170 16,654 2,024 579 4,187 35,328 28,677 26,487 49,507 104,654 $1,116 310 ' 466 i 1,470 j 3,277 j 228 140 1 , 10,016 ; 2,000 I 1 13 42 43 44 45 46 STATISTICS OF CITIES. 130 TABLE 4.—PAYMENTS FOR GENERAL EXPENSES (For a list of the cities arranged alphabetically by states, with the number GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. II.—Protection of life and property. Aggregate. Police department. Militia and armories. Pensions and gratuities. Salaries and Aiiother. wages. All other. Total. Albany, N . Y Heading, Pa Lowell, Mass Trenton, N.J Bridgeport, Conn. Salaries and wages. Miscel laneous. | Service I transfers. $380,738 118,017 329,613 250,463 282,202 9311,645 71,106 281,990 210,860 218,680 $69,093 L 46,911 L 47,056 ' 39,603 ;. 63,522 . Camden, N.J Wilmington, Del.... Des Moines, Iowa... Lynn, Mass New Bedford, Mass. 298,019 172,193 264,449 260,745 251,503 249,001 96,610 199,966 213,843 220,725 49,018 |. 75,583 i. &t,483 !. 46,902 j. 30,449 Kansas City, Kans.. Springfield, kass.! Troy, N. Y., Oakland, Cal Lawrence, Mass.. Somerville. Mass. Duluth, Minn Savannah, Ga Norfolk, Va Yonkers,N.Y... 166,740 307,259 250,675 385,847 183,997 111,680 257,319 178,544 286,552 150,394 55,060 [. 49,895 i 72,131 j . 33,603 j . 196,772 251,490 227,195 236,697 318,193 160,663 174,118 187,583 204,789 229,004 35,809: 31,332 : 39,612;.. 31,908 •.. 53,339: Schenectady, N. Y Hoboken.N.J Peoria, 111 Utica.N.Y Manchester, N. H 201,711 293,802 256,825 220,508 177,498 153,446 245,846 185,049 142,113 116,679 48,265;.. 47,691 | 71,776 [.. 70,172 39,326 1 Evansville, Ind San Antonio, Tex Elizabeth, N.J Waterbury, Conn Salt Lake City, Utah. 150,657 165,391 168,826 153,710 170,796 129,113 125,057 135,446 121,775 138,438 21,544 j . . 40,334 .. 33,380 .. 31,935 |.. 31,172 j Wilkes-Barre, Pa Erie, Pa Houston, Tex Tacoma, Wash Harrisburg, Pa 110,980 142,840 171,526 226,558 82,871 87,643 117,682 135,546 156,393 50,883 23,337 .. 25,158 |.. 35,980!.. 28,513 ! 31,988 :.. Portland, Me , Charleston, S. C Youngstown, Ohio.. Dallas, Tex 237,288 206,585 192,995 186,494 179,474 135,024 159,307 163,963 50,994 I 71,422 ! 33,688 L. 22,531 |.. Terre Haute, I n d . . . Akron, Ohio Fort Wayne, I n d . . . Holyoke, Mass 199,053 152,351 114,629 189,630 | 138,451 114,563 97,633 151,199 60,602!.. 37,788 !.. 16,996 !.. 32,115! Brockton, Mass. Covington, Ky.. Lincoln, Nebr... Saginaw, Mich.. 153,267 ! 90,026 i 67,785 109,182 122,610 74,634 55,038 84,027 30,227 15,392 .. 12,747 .. 25.155 . . «W, £u*} $567 329 Salaries and wages. $168,939 64,106 140,773 111,859 101,824 139,255 89,54S 78,512 95,312 131,950 $5,325 2,842 1,9$0 2,060 Allotber. $16,600 3,374 6,101 15,437 4,700 9,124 0,339 4,944 10,453 5,202 53,467 110,903 114,160 143,404 81,877 6,326 8,368 8,194 12,677 11,335 20,757 4,919 82,587 66,504 103,092 115,147 125,442 2,773 1,440 2.400 755 7,502 4,397 ! 4,883 14,070 6,231 18,224 1,505 9,3S3 8,223 21,493 74,954 144,669 101,615 50,126 50,961 13.478 10,386 5,740 12,188 6,746 2.559 1,186 61,313 55,204 79,719 57,160 72,635 45 •< 300 46,040 35,850 265 41,652 6.820 139 6,316 430 600 1,027 5,927 67,142 47,418 : 41,478 65,537 i 59,189 ! 46,001 ; 19,444 42,582 , $631 1,157 1,491 663 293 742 959 400 2,888 3,500 2,616 150 193 1,200 3,464 7,618 3,939 5,823 11,403 179 3,283 2,588 2.890 7,272 2,749 54,891 51,575 70,879 67,721 45,707 85,990 ■ 88,087 81,575 72,537 $1,393 319 3.585 4,693 7,276 11,381 1,693 693 195 4,100 3,377 1,214 3,817 8,526 9,059 4,622 4,940 1,313 3,671 950; 245 213 10,000 GENERAL TABLES. 131 AND SPECIAL SERVICE EXPENSES: 1908—Continued, assigned to each, see page 79. For a text discussion of this table, see page 25.] GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—continued. II.—Protection of life and property—Continued. Miscellaneous in spection. Fire department. III.—Health conservation and sanitation. Pounds. Miscellaneous. City num ber. Aggregate. All other. Salaries and wages. . Pensions and gratuities. $133,006 2,500 126,168 94,780 112,631 15,883 1,995 2,865 3,236 733 102,741 1,200 110,841 94,916 84,915 5,455 50,558 136,970 58,034 117,895 64,004 9,385 746 6,570 3,787 61,531 98,021 80,059 79,323 95,664 63 67.800 58,872 51,739 59,461 60,722 3,237 "*420" Salaries and wages. 3,233 4,122 8,213 2,800 3,560 6,341 34,907 44,923 41,046 27,031 2,655 5,670 1,850 10,713 3,582 1,160 3,631 35,850 22,991 22,324 17,919 16,217 24,165 4,484 4,526 3,352 5,310 6,2S0 1,153 419 754 305 1,080 47,431 40,255 20,925 26,895 22,796 14,505 17,297 20,560 3,400 1,200 9,327 3,398 1,356 408 206. 221 129 172 600 377 994 12,284 16,087 21,476 19,535 18,810 8,085 2,400 3,199 3,581 518 447 304 ,197 2,896 1,588 1.955 600 14,168 20,612 32,458 23,232 24,183 1,000 1,920 2,700 3,240 1,500 176 278 791 135 75 1,080 376 421 272 480 504 260 891 648 17,400 17,792 16,000 5,8S7 300 291 1,579 All other. 31,727 59,551 12,875 24,470 22,410 $11,715 44,872 3,147 4,755 3,843 6,999 Salaries and wages. S3,600 3,400 4,810 3,600 2,970 600 900 300 1,600 All other. $37,426 40,984 32,312 18,514 45,849 46,403 69,192 99,227 73,730 87,595 63,695 30,961 61,745 61,967 84,352 1,500 Water service. 5,400 39,526 2,860 $218 1,673 436 519 $700 5 621 1,255 485 500 500 578 2,451 10 All other. Total. Salaries and wages. Miscel laneous. $6,100 400 8,841 $510 313 1,199 $90,672 109,326 116,139 82,575 100,284 $67,028 25,835 101,818 58,365 56,884 $23,644 83,491 14,096 24,210 43,400 3,272 1,740 2,400 19,648 25 2,283 261 9,277 52 51,081 75,779 56,880 115,642 123,568 40,428 52,434 43,200 83,393 71,304 10,653 23,345 13,680 32,234 48,102 13,740 906 102 42,658 134,612 145,049 182,723 93,928 37,313 110,015 126,369 99,128 73,358 5,345 '24,094 18,462 83,595 20,497 Service [transfers. $225 15 4,162 47 48 49 50 51 52 53 54 55 56 57 3,776 4,500 9,540 189 2,308 180 914 1,618 14 603 12,061 1,800 1,080 4,095 133,721 62,068 110,039 142.656 157,237 88,485 49,647 74,986 104,335 126,583 45,080 12,169 35,053 38,321 30,654 5,900 927 5,216 94,618 49,525 50,383 109,317 55,579 78,406 30,010 41,173 18,102 42,364 16,212 19,515 9,210 91,215 13,166 900 283 33,353 81,445 76,577 60,699 102,432 15,296 70,963 47,225 33,737 82,862 18,057 10,482 29,352 26,962 19,570 2,442 101 1,800 2,121 34,096 24,389 84,125 51,195 101,497 12,406 20,994 65,329 38,995 68,819 21,690 3,395 18,796 9,650 32,678 8,267 449 2,200 6,574 3,785 201 61,423 54,517 49,403 51,334 38.394 42,284 41,511 47,090 23,029 12,233 7,892 4,244 82 83 84 85 1,200 1,376 2,200 17 163 56,667 51,094 38,293 54,878 44,326 30,687 32,705 48,409 12,341 20,407 5,588 6,469 87 88 89 951 600 179 152 751 48,953 34,350 22,146 23,726 13,878 12,860 2,591 109 64,177 47,210 24,737 27,413 2,317 237 36 667 111 5 346 365 19 632 10,046 44,300 31,984 15,272 14,757 19,143 2,378 2,500 2,772 5,914 65,849 65,769 53,286 81,932 2,182 3,544 2,190 38,270 18,497 16,033 11,514 13,397 27,447 4,200 60 525 3,700 *i44 1,594 60,473 27,533 35,594 38,840 466 21,163 6,175 8,125 10,0S6 1,997 500 110 6 2,202 1,850 Salaries and wages. 2,875 3,852 425 100 3,262 1,002 $3,349 27 411 81,526 43,728 71,869 84,864 5,328 All other. 852 237 22 241 "u 218 73 61 156 252 62 63 61 65 66 67 49 70 71 72 7a 2,550 1,346 74 75 76 77 78 79 80 81 90 91 92 STATISTICS OF CITIES. 132 TABLE A.—PAYMENTS FOR GENERAL EXPENSES [For a list of the cities arranged alphabetically by states, with the number GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 190S. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. II.—Protection of life and property. City num ber. Aggregate. All other. Total. Salaries and wages. Miscel laneous. 183,400 174,735 46,014 190,534 121,540 100 101 102 103 South Bend, Ind.... Butte, Mont McKeesport, Pa Pawtucket, R. I Sioux City, Iowa.... 129,346 216,255 99,103 137,701 79,322 112,803 164,144 89,528 107,963 68,324 104 105 106 107 108 Johnstown, Pa Dubuque, Iowa Binghamton, N. Y.. Mobile, Ala Augusta, Ga 100,101 79,926 80,205 112,145 138,692 83,507 70,483 68,305 97,097 114,844 109 110 111 112 113 East St. Louis, III... Passaic, N.J Topeka, Kans Allen town, Pa , Atlantic City, N. J.. 155,761 74,739 72,401 62,557 284,807 116,752 30,859 64,001 46,045 238,066 16,543 L 52,111 i.. 9,575 ... 19,328 , $10,410 10,99S \, i 16,594 L 9.443 '. 11,900 . 732 14.316 I 23,848 !. I 39,009;. 43,880 . 8,400 . 16,512 . 46,741 :. 114 115 116 117 118 Springfield, Ohio.. Montgomery, Ala. Davenport, Iowa.. Little Rock, Ark.. Wheeling, W. Va. 106,395 123,279 122,516 110,033 111,458 78.310 110,440 75,639 68,858 97,433 28,085 . 12,839 «. 46,877 i. 41,175;. 14,001 119 120 121 122 123 Maiden, Mass... Wichita, Kans.. Bay City, Mich.. 132,613 48,653 106,468 81,341 83,484 109,103 22,843 89,849 52,830 62,043 23,510 25,810 16,398 28,511 21,117 124 125 126 127 128 South Omaha, Nebr.. Ouincy, 111 Newcastle, Pa Superior, Wis Canton, Ohio 43,437 73,235 53,384 125,585 88,687 30,075 53,576 40,255 81,502 77,628 13,362 19,659 13,129 44,083 11,059 129 130 131 132 133 Jacksonville, Fla. Chester, Pa 174,726 51,300 130,813 51,217 175,934 125,554 29,887 93,593 37,267 146,276 28,407 ! 21,413 i. 34,144 i 13.950 !.. 28,952 1 115,740 107,979 75,386 103,564 122,882 93,040 93,362 62,600 77,905 98,776 22,700 j. 14,498 I 12,786 L 25,659 !. 24.106 I. 96,831 77,941 67,522 63,978 88,580 62,794 63,636 58,265 54,163 57,785 34,037 !. 14.107 j 9,257 . 9,815 '. 12,110 j 134 Salem, Mass 135 Haverhill, Mass.. 136 Rockford, 111 137 Knoxville, Tenn. 138 | Galveston, Tex... .. .. .. .. ... 139 140 141 142 143 Elmira, N. Y. New Britain, Conn. Oklahoma City, Okla. Kalamazoo, Mich Woonsocket, R . I . . . . . 144 145 146 147 148 Chattanooga, Tenn.. Racine, Wis Fitchburg, Mass Auburn, N . Y Joliet,IU 146,168 61,897 91,322 89,826 82,660 116,217 40,269 75,033 67,235 67,713 29.951 . 21,628 16,133 11,039 14,947 149 150 151 152 153 Macon, Ga WestHoboken, N. J. Everett, Mass Oshkosh, Wis Sacramento, Cal 124,848 65,398 , 67,894 :l 65,599' 116,932 104,622 48,840 55,620 39,041 91,921 20,226 16,558 12,110 26,558 25,011 154 155 156 157 158 Pueblo, Colo Newport, K y . . . . , Taunton, Mass.. *. LaCrosse, Wis.... Fort Worth, Tex.. 132,168 46,710 96,105 68,188 119,566 100,386 41,093 81,311 57,914 103,994 14,895 5,617 13,594 10,274 15,572 54,530 48,176 6,354 Salaries • and -All other, wages. . 46,116 94,072 50,0S5 55,534 34,023 33,724 31,877 36,793 S3,799 56,305 70,750 25,932 23,448 22,414 101,680 ' 33,422 55,274 33,688 39,738 45,391 24 45,694 21,833 43,948 [j 25,185 27,371 221 324 All other. $2,176 ' i i 2.800 ! 1,532 j 370 i 1,652 574 500 I 15,396'. 23,578 ' 21,384 . 33,632 L 29,562 . 69,901 : 28,126 !. 50,538 i 21,813 . 74,820 . 20,765 3,076 706 48,467 . 39,564 !. 24,614 I 36,401 L 44,861 119 30,595 29,112 23,935 22.352 31,185 198 18,685 56,771 16,649 38,259 30,202 32,625 156 11,552 ■ San Juan, P. R. • Pensions i and ! gratuities. $34,012 65,017 27,39S 76,169 68,809 $98,157 215,864 56,174 235,026 152,570 Joplin, Mo...V. Newton, Mass.. Militia and armories. Salaries and wages. Service transfers. Altoona, Pa Spokane, Wash Lancaster, Pa Birmingham, Ala... Bayonne, N. J $14,757 41,129 10.160 44,492 31,030 Police department. 164 ' 16,887 1,200 I 50,421 39,520 30,412 15,726 . 37,782 47,226! 30,609 * 43,730 19,821 ; 47,597 45,511 $3,371 11,546 1,676 3,732 5,137 $435 3,759 12,782 2,078 5,083 3,550 3,362 1,846 2,093 6,554 4,070 6,504 2,118 1,672 3,284 5.805 300 200 4,257 4,485 3,615 3,358 2,486 5,200 2,017 2,122 3,790 3,876 $120 532 7,094 2,160 815 1,527 3,090 2,004 1,572 547 90 2,174 937 855 550 925 666 9,036 1,641 5,024 2,815 8,811 2,536 2,812 4,846 1,622 1,575 311 128 300 '"m 947 55 4,064 1,876 3,296 2,251 1,559 2,732 5,805 1,107 1,562 2,214 3,850 1,343 1,000 3,382 1,610 2,134 1,250 6,145 603 j 2,757 3,264 3,536 1,957 1,598 300 1,959 1,132 GENERAL TABLES. 133 AND SPECIAL SERVICE EXPENSES: 1908—Continued, assigned to each, see page 79. For a text discussion of this table, see page 25.] G R O U P I V . - C I T I E S H A V I N G A P O P U L A T I O N O F 30,000 TO 50,000 I N 1908. CLASSIFIED BY DEPABTMENTS, OFFICES, AND ACCOUNTS—continued. N.—Protection of life and property—Continued. Miscellaneous in spection. Fire department. III.—Health conservation and sanitation. Pounds. City num ber. Aggregate. Miscellaneous. All other. Salaries and wages. $44,063 99,102 17,416 100,065 48,231 58,827 64,072 38,543 45,4S9 31,910 49,783 36,835 30,124 35,516 50,306 42,489 3,677 39,553 22,439 127,953 42,150 53,866 38,351 29,120 51,707 59,223 830 37,968 27,233 32,943 12,323 29,564 17,566 46,070 44,426 51,567 450 34,347 14,539 46,274 Pensions and gratuities. 55,546 22,520 35,941 35,675 30,656 51,011 9,320 22,177 22,825 51,439 123,248 1 1,730 i1 1,100 1,357 _ ... 23,063 10,120 2,610 1,140 i,6oo 20,453 21,816 j 1,045 1,741 2,784 3,370 110 29,790 ! 30,033 j 1,021 1,050 3,322 976 13,135; 303 400 249 3,572 9,265 7,481 6,487 7,237 11,343 1,388 2,938 5,061 28 254 3,280 10,941 19,428 5,683 10,985 33,481 2,963 1,200 1,000 1,113 3,933 265 104 17,009 22.72S 11,532 8,264 10,446 1,300 3,600 11,552 j 9,795 : 1,000 i 65 1,665 15,387 All other. Salaries and wages. Allother. $2,700 $2,141 3,328 1 888 440 2,000 512 2,289 5,460 3,550 412 1,425 *522' 30,213 57,598 44,321 '"2Q1 37,594 26,060 34,218 32,909 39,885 26,541 4,153 23,380 11,412 5,710' 11,053 17,790 24,677 21,386 43,061 47,989 10,178 20,763 17,098 35,028 36,006 7,612 3,914 4,288 7,788 11,840 77,155 36,544 21,836 28,714 114,661 63,203 21,632 20,134 3,166 63,173 13,952 14,912 1,702 25,548 51,488 119 35,885 38,381 54,420 11,000 41,159 27,234 26,928 39,258 6,261 24,607 8,651 10,973 15,162 2,739 13,874 371 36,591 28,133 58,055 17,412 14,463 27,839 6,005 30,036 12,431 12,027 8,752 22,128 28,012 4,981 2,436 18 8,844 12,383 15,980 35,110 25,502 7,336 11,064 12,630 18,922 19,045 1,608 1,319 3,350 16,188 6,457 103,156 24,271 55,184 6,480 89,429 59,572 12,437 19,394 5,576 62,477 36,394 11,834 35,680 904 26,952 46,803 25,375 23,705 26,153 58,193 34,902 19,958 16,133 16,500 48,280 11,901 5,417 7,572 9,653 9,913 20,067 20,120 52,603 30,540 18,619 17,711 13,657 39,592 25,824 14,033 2,356 6,463 8,811 4,716 4,190 58,700 15,772 30,279 26,482 35,689 35,669 11,924 23,518 13,770 30,367 22,161 3,848 6,634 11,787 5,322 25,832 21,126 28,014 „ 13,657 88,467 17,802 12,003 9,796 10,394 59,727 8,030 9,123 18,199 3,263 28,740 24,598 16,174 23,618 9,158 20,180 13,666 12,971 16,879 7r4S8 17,332 7,395 3,203 6,200 1,670 2,684 53,526 34,910 18,616 51 400 2,247 220 640 1,131 76 1,435 40 2,152 210 3,409 3,086 793 50 846 109 79 132 550 4,500 4,119 1,260 6,289 1,468 304 40 1,157 429 917 1,200 18 671 190 119 711 401 22 1,457 ....... 9i5 35 176 349 15 383 845 2,746 8,701 9,931 6,263 8,256 9,303 300 2,500 ,0,135 237 1,436 13,144 5,077 12,603 6,107 6,128 1,320 1,100 683 1,358 2,010 5,693 12,928 8,062 7,053 15,713 540 84 926 197 180 1,200 5,966 4,990 22,136 '3*984 13,261 7,186 300 4,479 786 42 41 348 j . 90 j 2,400 ! 54 985 282 2 470 148| *i,"566"' 1,200 1,924 1,110 2,990 527* 128| 1,180 "2,280' 5,140 *2,*920 33 55 •257 385 160 205 "iso j "" esi" 2,422 | **4,*9i5 2,368 ! 348 490 196 1,200 136 17 483 457 $3,442 27,934 11,339 15,985 6,865 1,198 135 180 Miscel laneous. $18,541 105,053 8,878 36,670 34,548 1,200 900 1,121 1,365 878 Total. Salaries and wages. $21,983 132,987 20,217 72,255 41,413 $4,036 335 500 3,103 800 2,100 1,502 5 120 10 11,586 10,843 7,808 13,590 22,531 13,122 2,298 9,852 7,651 13,558 352 2,718 4,086 600 2,742 IS,445 2,400 4,800 18,075 12,659 22,013 1,683 15,933 10,567 15,444 2,893 11,337 14,401 5.761 10,740 7,048 19,355 ! 6,691 j 2,492; 9,452 ' I 878 $1,372 290 714 12,446 7,382 13,353 7,784 11,526 Salaries and $825 $1,800 10,616 1,200 10,972 2,500 13,034 5,250 I 24,656 I 19,000 All other. $7,761 23,168 6,121 15,39S 20,484 770 434 10,429 ; 2,190 Salaries and wages. 4,183 5,770 5,358 15,666 7,676 644 48,020 10,124 34,764 36,983 52,124 1,405 Allother. $1,4S4 \ 1,007 ;. 2,073 i. 29,516 43,454 36,886 39,021 53,070 31,771 30,844 27,265 31,226 24,148 Water service. Service transfers. $19,600 1,297 245 143 480 2,000 2,678 7,190 110 4,200 1 870 i 127 ! 925! 1 3,537 539 i64 1 STATISTICS OF CITIES. 134 TABLE 4 PAYMENTS FOR GENERAL EXPENSES [For a list of the cities arranged alphabetically by states, with the number CLASSIFIED BY DEPARTMENTS, OFFICES, AND A C C O U N T S — c o n t i n u e d . 1 III.—Health conservation and sanitation—Continued. 1 Sanitation. Health conservation. Sewers and sewage disposal. i Quarantine a n d contagious d i s ease hospitals. Morgues. Salaries and wages. Salaries All other. and wages. Salaries and wages. All other. $984,655 $964,604 $1,086,534 $39,657 $15,174 $313,090 Salaries and wages. All other. Street cleaning. General supervision.^ General expenses. All other. Salaries Salaries and wages. All other. and wages. All other. Group I Group II Group IV 2,823,965 601,611 377,831 272,485 645,881 146,598 102,734 89,442 illli 1 $4,075,892 719,951 225.992 90,652 49,939 39,484 15,149 173 25 , $97,38S i $3,936,405 ! $1,811,636 $13,498,359 196,239 82,353 24,465 10,033 2,828,895 i 1,146.057 490,182 273,301 35S.254 207,361 259,074 lfti QI? 89,737 4,696 2,125 830 ' 1 9,663,836 1,981,159 1,151,763 701,601 $4,794,454 SHB| Health department. 1 m\ CITY. Grand total { ■ City num ber. * GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. New York, N . Y . . Chicago, 111 Philadelphia, Pa.. St. Louis, Mo $1,336,165 265,520 235,555 83,187 $322,107 48,752 26,470 39,133 $362,711 113,511 54,357 9,789 $356,371 24,516 75,115 16,012 $1,203 Boston, Mass Baltimore, Md Pittsburg, Pa Cleveland, Ohio... 127,205 80,603 98,620 108,018 38,617 25,076 26,387 22,986 40,023 12,691 24,178 76,355 10,167 12,562 18 1,623 2,340 14,441 2,160 Buffalo, N . Y San Francisco, Cal. Detroit, Mich Cincinnati, Ohio... 58,244 65,315 30,851 56,517 6,640 27,709 12,811 6,424 10,497 8,627 6.144 3,573 12,679 8,244 19,630 332 2,439 3,300 944 2,694 2,3S7 1,160 441 Milwaukee, Wis... New Orleans, La.. Washington, D. C. Newark, N.J 37,422 107,072 54,689 78,977 6,973 13,401 8,678 13,717 8,566 7,742 30,520 21,952 7,734 6,133 43,854 50,229 2,220 278 2,800 $542 460* 3,083 1,702 495 4,151 450 1 $73,839 $53,i94 ! 53,355 5,288 18,767 25,774 2,796 2S,401 7,331 58 5,100 12.073 $993,464 434,8!$ 14,652 107,825 $345,515 • $5,177,462 * $2,141,403 107,073 842,233 65.161 163,673 •48,700 1,090,486 703,049 32,004 116,921 245,285 26,425 41,5S1 51,334 166,270 14,926 10,247 21,409 3S5,161 280,423 417,446 196,671 74,517 33,6S8 166,851 36.388 26,199 16,160 90,156 14,210 12,443 53,673 242,093 328,121 •311,731 157,564 13,278 11,633 • 81,311 95,651 388,743 87.2S7 73,674 41,775 77,056 33,140 182,3S9 128,269 131,903 234,512 163,408 29,295 $34,135 31,374 22,984 18,367 34,112 $20,925 6,926 2,556 5,535 7,414 $98,018 146,053 85,473 88,269 82,051 76,210 13,185 76,715 105,720 •197,467 36,380 84,128 117 64,503 • 15,331 12,760 16,678 8,783 20,125 16,763 45,455 16,337 7,771 69,780 4,374 •683 2,850 3,842 11,278 11,483 36,205 1,951 3,629 7 82,113 68,366 47,262 89,703 36,712 '8,077 23,060 312 162 14,536 11,622 7,785 9,879 2,741 6,000 14,190 1,366 5,267 1,527 1,132 43,262 60,099 26,499 85,167 18,964 2,875 2,485 1,103 17,720 115 10,620 8,477 10,621 12,322 16,012 4,860 2,688 4,340 3,254 2,293 79,574 26,653 21,743 46,081 66,789 19,314 1,440 15,686 9,203 1,510 1 10,897 1,408 372 4,170 2,355 44,648 46,901 29,956 29,254 45,413 30,394 1,286 16,444 1,150 1,256 6,543 61,767 86,015 10,759 GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. 17 Minneapolis, Minn 18 19 20 21 22 23 24 25 26 $28,511 17,308 21,842 21,264 16,686 19,869 18,987 22,642 17,959 ! 35,248 $4,977 13,382 4,528 3,057 1,742 $3,651 1,560 4,621 2,150 4,034 9,745 7,248 3,490 2,005 3,630 6,554 13,480 2,708 11,720 $6,493 1,313 4,365 4,092 18,267 22,445 11,552 $3,300 1 37,575 ! 1,920 s-tftft 4,078 498 <U 3,i30 21,679 27 28 29 30 31 23,214 60,700 13,385 64,830 25,699 4,126 7,897 6,794 12,713 4,547 1,780 3,472 6,927 13,101 1,200 1,081 2,609 22,986 8,008 628 1,080 1,700 91 32 33 34 36] 36 15,790 16,276 8,920 17,943 5,620 1,915 3,273 1,997 8,091 1,017 2,421 314 5,652 654 8,620 900 16,937 1,179 4,314 2,558 6,460 5,005 755 100 150 1,480 37 j 38 39 40 41 11,843 10,022 17,040 13,761 10,642 4,157 1,445 2,894 3,296 1,276 1,468 4,101 3,570 4,871 3,689 1,333 4,198 3,356 2,562 2,762 8,324 14,876 15,664 10,800 16,266 6,429 4,980 3,399 7,902 .4,646 4,809 735 7,376 14,094 4,280 6,649 4,360 4,350 1,003 9,269 33,898 2,403 34 42 43 44 45 46 Grand Rapids, Mich...: i,750 1,500 8,105 13,219 9,749 $4,669 24,317 j 22,912 1 19,767 1,709 j ■i n c ? u " e » D i v S » ' S t i f f i S . ? * ' "*""* **"™*" * "*™9* in other cities these expenses for both sewer* and highways * For cities not reporting separate^payments for "general street expenses" and for "street pavement" expenses, the payments are Included under that head repre* Part of the expenses for refuse disposal is included with the expenses for street cleaning. GENERAL TABLES- 135 AND SPECIAL SERVICE EXPENSES: 190&-Continued. assigned to each, see page 79. For a t e x t discussion of this table, see page 25.] CLASSIFIED BT DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. III.—Health conservation and sanitationContinued. IV.—Highways. Sanitation—Continued. General supervision.^ Aggregate. Refuse disposal. General street expenses.* Street pavements. Miscellaneous. City num ber. All other. Salaries All other. and wages. Salaries and wages. $4,483,036 $3,632,643 $201,560 $120,472 $43,981,768 2,297,063 571,218 441,433 322,929 178,434 7,763 9,353 6,010 94,702 27,156,632 20,021 I 7,642,290 4,051 5,151,293 1,698 4,031,543 2,677,379 860,602 621,673 333,382 All other. Salaries and Salaries and wages. Total. Miscella neous. $14,526,005 $27,737,258 9,257,440 2,445,571 1,515,501 1,307,493 17,152,233 4,722,075 3,444,101 2,418,849 Service transfers. $1,718,495 $895,300 746,959 474,644 191,691 305,201 511,838 169,877 121,078 92,507 Salaries and wages. All other. Salaries and wages. All other. All other. $182,166 $6,266,370 $4,064,512 $2,640,561 $3,752,262 134,421 22,864 18,811 6,070 3,928,661 1,003,147 640,631 694,031 2,574,726 673,467 356,035 460,284 1,570,793 474,977 291,258 203,633 2,694,526 565,670 329,158 172,908 SlG7,i92 G R O U P I . - C I T I E S H A V I N G A P O P U L A T I O N OF 300,000 OR O V E R I N 1908. *$23,092 »$222,894 $31,711 92,932 i. 1,173,354 • 488,246 ). 98,084 9,386 72,368 | i 477,442 113,139 7,705 224,580 269,031 | 11,342 4,362 124,456 250,335 1. 3.600 76,405 | $4,078,025 1,056,707 141,685 584,062 $5,606,664 1,341,920 3,071,860 1,049,659 $33,264 $222,479 295,879 j 31,867 61,035 69,836 49,937 2,151 1,698,297 713,681 1,134,274 757,603 ! 759,490 243,454 338,050 341,934 932,180 469,687 611,009 384,264 35,642 6,627 540 35,329 185,215 31,406 1 11,007 906,564 833,303 418,098 859,195 185,540 360,782 226,427 206,424 720,407 465,021 191,671 652,771 553,303 453,605 998,467 500,801 261,983 102,535 231,539 138,913 264,556 292,923 735,901 361,760 $5,943 1,889 1,911 4,118 43,130 228,945 |. « 47,867 «13,342 : * 87,980 j 8,264 650 2,467 254 306,233 149,574 1,730 J2,449 19,055 I 3,993 21,418 1 100,283 178,142 I 4,843 151,514 !. 72,201 3,768 $9,717,943 2,694,506 3,213,445 1,703,547 617 i 7,500 | 26,764 58,147 31,027 138 $22,828 $2,987,968 $1,548,286 45,683 181,436 6,266 484,369 55,403 7,859 70,186 13,285 1,920 1 2 3 453,462 $540,183 672,572 152,777 41,205 147,743 97,512 60,000 14,102 140,189 16,972 5,649 119,596 23,806 47,836 80,024 91,498 21,574 132,188 30,549 5 6 7 8 32,337 118,895 22,407 1,035 4,635 40,227 60,786 1,958 52,412 189,641 140,122 148,480 252,344 112,738 65,488 224,107 10 11 12 81,591 54,096 » 88,547 14,110 28,389 47,920 * 62,677 2,698 2,038 15,252 100,289 30,643 2,235 39,740 297,363 59,170 $113,177 $22,836 10,600 i 7,323 39,709 22,855 38,414 I 54,127 41,702 7,957 $8,418 27,187 8,415 10,106 9,535 $4,976 14,069 52,494 14,491 12,414 | 17 18 19 20 21 332 98,578 12,847 30,173 54,975 ! 4,545 7,655' 30,405 7,847 18,010 61,403 22 8,950 36,064 60,969 3,833 4,334 12,565 28,387 3,515 222,579 63,394 34,556 40,555 2,020 51,991 43,118 72,654 57,527 18,176 10,343 581 11,000 24,130 11,482 20,053 7,448 19,008 17,421 27 24,894 1,900 27,330 21,770 25,808 5,608 7,667 7,830 13,750 3,341 35,604 3,462 2,937 74,276 22,514 17,844 26,392 32 33 34 35 36 26,540 28,130 60,630 21,032 24,201 6,678 8,625 907 3,282 7,906 11,90S 5,771 8,613 1,607 37 38 21,07i 30,502 37,602 17,391 5,621 5,052 1 5,888 19,718 24,216 4,203 4,419 1 3,946 ! 11,998 ( 4,235 14,168 5,391 49,631 6,238 42 43 14,834 2,253 1,516 9,628 14,400 6,210 3,675 6,079 1,643 ii,6S0 12,300 10,324 360 6,289 4 9 13 14 15 16 G R O U P II.—CITIES H A V I N G A P O P U L A T I O N O F 100,000 TO 300,000 I N 1908. $336,448 39,607 57,816 67,355 134,803 $295,210 188,828 214,698 224,741 282,314 573,969 385,005 ! 203.190 i 196,238 348,229 201,791 72,266 43,303 91,578 98,669 364,823 306,365 155,553 104,660 248,731 116,610 634,682 ! 303,875 255,670 j 270,271 28,109 303,243 87,047 76,649 92,468 9,337 5,024 27,889 194 184,901 203,320 138,514 231,807 59,802 92,536 38,550 16,764 5,680 37,158 32,745 12,097 8,747 30,821 25,850 26,125 3,454 65,043 12,251 12,617 12,116 33,416 14,878 $40,934 ! I $16,610 51,811 63,467 $570 82,249 32,472 98 723 125,578 1,795 18,414 18,578 27,690 60,666 49,929 10,454 5,500 35,180 34,385 11,419 16,560 49,059 802 16,094 21,457 2,523 20,068 $856 250 1,060 337 850 238 144 1,322 i,709 2,657 i,260 8,952 i 1,200 ! i6,988 54,724 600 11,324 1,404 955 4,578 20 $631,735 228,435 307,674 292,096 418,187 $77 $20,783 35, i S i,070 12,652 10,790 7,355 6,374 4,334 1,783 1,530 11,380 $8ii 358 508 525 9,369 839 6,000 24,668 298,814 215.451 88.280 177,803 63,833 32,625 | 1,377 90,741 1,200 8,820 9,304 20,313 2,000 1,765 1,997 1,149 34,373 76,843 41,114 63,182 28,668 93,940 131,477 97,400 168,625 3,341 56,588 1 8,057 5,498 7,960 1,134 203 270 184,334 < 97,524 198,999 145,363 176,786 58,589 6,678 36,784 56,950 47,489 125,745 90,846 125,532 88,261 129,297 36,683 152 2,965 2,470 1,800 204,909 141,441 101,585 197,853 204,286 69,446 46,489 40,251 42,899 I 64,774 135,395 30,592 17,099 154,344 139,242 68 64,360 44,235 610 270 6,540 1,500 10,571 1.773 6,388 27,893 i,6so 6,720 ieo 1,411 1,476 l 400 996 74,868 3,977 ! ♦ Expense of garbage removal only. . . ,. „ , 4 * »Expenses fo? street sprinkling are included with ' / m e n d [ s t r e e t expenses." • Part of the expenses for sewer maintenance is included with the expenses for street cleaning. * Expenses for street sprinkling are included w Ith those for street cleaning. 15,214 26,233 7,857 25,017 ! 10,152 23 24 25 26 28 29 30 31 39 40 41 44 45 46 STATISTICS OF CITIES. 136 TABLE 4.—PAYMENTS FOR GENERAL EXPENSES [For a list of the cities arranged alphabetically by states, with the number GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 190S. CLASSIFIED BY DEPARTMENTS, OFFICES, A N D A C C O U N T S - c o n t i n u e d . III.—Health conservation and sanitation—Continued. Sanitation. Health conservation. City num ber. 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 €2 63 64 65 66 Sewers and sewage disposal. CITY. Health department. Albany, N Y Wilmington, Dei N e w Bedford, Mass Troy, N . Y Oakland, Cal Duiuth, Minn Norfolk, Va Yonkers, N . Y Quarantine a n d contagious d i s ease hospitals. Street cleaning. Morgues. Salaries and wages. General supervision. * Salaries and wages. General expenses. Salaries Another. and wages. Salaries and wages. All other. 910,100 2,230 13,195 8,681 3,451 S3,396 2,735 1,713 1,947 4,081 $1,725 1,712 128 550 1,120 92,899 751 2,142 5S9 789 $2,232 900 9,250 8,103 7,102 13,642 12,696 1,393 1,795 1,229 3,784 4,291 720 1,198 1,200 4,676 $124 660 4,752 800 7,141 2,920 1,834 5S6 2,493 7,125 11,836 19,126 7,609 197 2,147 1,700 6,772 3,322 3,031 4,611 300 3,469 8,212 317 2,200 507 24S 182 40 3,sio 6,600 7,518 13,247 11,810 22,693 2,079 879 1,538 2,117 7,499 4,854 7,250 960 . 3,328 4,658 5,506 8,199 1,102 4,707 5,544 All other. All other. ;.:;:;;;:;r $25 S173 67 68 69 70 71 Schenectady, N . Y Hoboken, N . J Peoria, 111 Utica,N. Y 13,668 4,216 7,378 10,967 3,921 2,772 1,826 4,092 1,366 4,203 1,262 1,563 1,500 324 1,568 1,688 3,215 2,581 824 5,509 1,200 300 185 72 73 74 75 76 E vansville, Ind 4,197 16,150 7,480 5,559 10,948 744 1,010 2,603 3,311 3,333 3,500 938 1,158 -274 1,477 211 1,567 1,147 281 1,328 Elisabeth, N . J Salt Lake City, U t a h . . 77 78 79 80 81 Erie, Pa Houston, T e x Tacoma, Wash 82 83 84 85 86 87 88 89 90 •91 92 93 2,946 7,620 8,148 7,336 2,833 669 1,803 3,846 900 2,199 Portland, Me Charleston, S. C Youngstown, Ohio 5,543 10,080 10,517 3,900 TerreHaute, I n d . . . i , Lincoln, Nebr 412 1,091 720 1,155 600 61 2,573 697 2,829 2,488 1,101 69 1,750 60 847 600 66 2,151 ,5,180 3,100 5,280 5,933 951 382 196 1,530 310 400 738 27 70 1,532 1,650 5,832 3,622 3,582 3.388 1,219 1,815 388 475 314 1,960 433 1,179 1,765 2,154 368 1,176 1,857 Salaries and wages. All other. ;1 878 i 900 152 i ! 1 3,666 1,359 1,779 196 128 Salaries and wages. < Allother. $5,743 j 16,000 10,560 5,086 4,565 $1,291 41,058 586 503 i 4,935 $45,090! 4,791 43,319 27,452 45,776 $15,490 13,019 2,317 3,785 7,171 11,733 15,739 1,491 714 8,761 5,161 10,524 »26,341 21,982 24,928 15,300 22,497 »6,165 1,502 3,654 1,151 2,833 2,763 9,282 4,753 18,598 8,207 512 3.509 1,513 5,033 2,150 24,863 42,808 72,837 52,335 10,000 218 1,672 3,605 22,250 13,046 8,826 7,436 22,621 3.4SS 27,279 2,497 4,105 11.773 1,028 16,161 21,577 28,656 45,805 47.746 6,049 13,338 5,551 5,190 7,934 4,891 3,919 4,108 7,876 3,540 1,403 974 1,013 55,422 16,420 26,136 678 7,647 2,734 3,698 234 55,212 453* 2,024 3,219 4,755 6.012 6.862 462 6,621 1,542 3,109 3,104 23,605 32.342 20.984 34.931 5,620 1,224 13,780 646 11,797 i,522 5,546 2,478 13,948 16,489 13,831 2,308 580 0,693 2.845 3,262 469 10,484 16,956 13,250 48,000 18,321 412 1,885 5,882 2,659 3,917 6,231 5,626 8,854 1,226 1,767 16 22,705 14,946 21,791 26,709 5,179 2,853 3,347 881 2,042 21,592 3,052 5,212 726 2,009 317 1,371 33,482 5.995 16.727 12,258 2,543 17,886 544 8 10,763 6.200 5,938 1.437 3,633 956 1 1,635 2,036 10,547 10,238 12,193 16.584 3,097 200 i For some cities, expenses of supervision of sewers are included under "general supervision" of highways; in other cities these expenses for both sewers and highways are included under "miscellaneous offices" in Division I of this table. . * For cities not reporting separately payments for "general street expenses "and for "street pavement" expenses, the payments are included under that bead represent ing the major portion of the expense. GENERAL TABLES. 137 A N D S P E C I A L S E R V I C E E X P E N S E S : 1908—Continued. Assigned to each, see page 79. For a text discussion of this table, see page 25.] GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 190i CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. III.—Health conservation and sanitation— • Continued. IV.—Highways. Sanitation—Continued. General supervision.^ Aggregate. Refuse disposal. j 3 1 ! i 1 ; I 11 i1 Alio ther. Salaries 1 and wages. Miscella Service transfers. neous. « $29,002 22,417 51,824 8,457 61,501 $121,625 126,459 184,423 85,907 182,484 $92,623 104,042 ! 130,703 77,450 120,983 60,900 ! 127,949 | 54,037 120,281 148,933 j 13,764 76,063 7,729 54,357 49,031 47,136 51,886 46,308 65,924 99,161 127,712 | 85,172 129,199 171,877 55,644 30,563 20,038 67,621 61,125 12,785 97,149 65,134 61,578 33,325 42,859 146,431 57,730 66,796 123,336 47,320 83,118 44,259 89,742 29,427 10,838 17,557 49,745 ! 28,064 2,545 240 25,i8G 1,200 580 53 3,311 " 26,520 4,378 13,281 2,972 8,998 5.124 ! 5,066 . . . ... i 1,611 1,127 . ....... ^ 1 3,312 8,094 j 7,246 . 24,238 2,999 1,910 ! i 18,723 12,330 8,209 4,838 i,i3s 995 263 93,196 51,111 55,147 68,082 117,004 39,242 49,239 73,591 5,961 22,143 10,884 33,251 41,359 60,975 33,375 22,708 41,131 6,610 18,970 30,735 50,160 44,501 6,969 37,347 8,607 1,517 1,236 6,448 2,884 62 63 64 65 66 289 68,205 21,958 65,855 61,861 96,750 438 8,731 3,858 5,320 6,588 5,784 74 7,849 4,082 22,831 20,851 68,676 1,490 578 9,633 4,299 998 25,985 i,200 300 76,054 26,040 j 88,686 82,712 165,546 1,499 57 58 59 60 61 1,850 189 10,166 900 32,654 2,037 467 1,431 8,885 11,580 34,105 2,200 394 1,364 1,361 638 11,825 20,261 10,230 7,220 20,048 6,375 5,087 3,034 2,000 84,110 67,723 26,937 44,505 170,085 5,108 27,051 2,078 22,761 59 67,886 7,861 300 23,471 39,520 31,441 16,661 52,052 754 285 2,780 1 21,864 i,500 108,207 111,160 58,378 61,166 222,137 1,440 52 53 54 55 56 286 1,105 312 10,372 839 22,259 6,361 11,032 i 721 14,938 166 2,967 15,706 2,640 5,480 507 47,824 4,476 24,687 20,598 47,998 1 3,256 j 10,567 11,310 1,887 7,008 1,629 3,573 1,412 196 2,932 i,30S 162 13,600 2,098 7 373 4,537 9,838 13,351 11,584 1,030 56,351 153,123 83,153 224,060 69,032 626 3,917 120 i4,4ii 42,248 '579 11,981 16,640 2,127 33,072 | i,875 393 | 2,574 1,638 97 284 3,937 6,600 3,816 508 165 377 3,533 550 1,500 1,425 1,260 12,142 42i 1 1,734 j 1 2,100 ! i 33,783 900 2,000 1,905 2,040 29,208 2,35i 4,520 741 77,427 1 | j | 7,650 1 60 2i8 l_ 47 48 49 •50 51 3,307 4,271 5,728 18,295 14,033 3,516 14,480 60,708 13,167 64,597 61,240 1 1 ! i Salaries j and 1 Allother. wages. I $3,916 10,582 1 8,158 12,278 14,807 11,439 14,216 4,899 1,890 4,210 70,831 215,139 96,482 302,257 132,370 All other. City num ber. $9,188 ! 1,483 6,104 5,554 30,247 $10,825 14,895 29,798 2,903 17,446 i | 949 8.809 ::::::::::!;::::::::: 11,363 : : : : : : : : : : : : " ! 1 49,540 2,662 $752 | 10,527 4,163 43,989 36,136 9,069 44,840 Street pavements.' $4,083; 9,605 i 1,702 1,078 2,289 $472 452 16,798 ;::::: : ; i Salaries and wages. All other. $1,200 6,039 3,981 81,392 66,696 76,980 94,156 118,438 $1,719 Salaries and wages. $1,896 1 18,842 31,164 39,286 33,180 47,874 550 23,473 1 o{her. Toto, 100,234 97,860 116,266 127,788 j 183,110 *406 19,210 36 15.012 31,110 i ' , j $568 25,928 9,8S0 15,551 32,371 COO 13,888 1,620 37,966 17,738 General street expenses.' Miscellaneous. : Salaries Salaries and and wages. All other. • wages. $4,370 502 32,384 15,696 1,972 j 1 17,288 1,003 5,802 7,731 13,146 1 2,266 1,555 67 68 69 70 2,550 1,518 12,353 4,826 40,925 1,526 676 3,019 792 11,025 j 605 2,277 2,294 945 10,711 9,123 59,162 5,375 29,149 24,349 2,133 4,312 2,866 9,483 7,123 4,130 21,162 9,737 1,749 50,845 6,587 5,150 1,238 9,969 21,125 8,607 1,399 2,201 1 46,339 14,654 4,500 11,175 13,114 20,930 8,601 1.843 7,478 639 3,513 4,650 3,633 1,100 5,949 3,173 I 4,772 i 84 85 9,439 9,712 2,500 1,923 3,164 2,613 86 87 88 89 9,396 6,610 6,230 3,911 3,998 9,541 3,214 2,904 92 93 3,861 9,439 9,661 4,094 937 1,923 1,062 9,002 I 10,173 5,055 5,904 | 7,338 __ ' Part of the expenses for refuse disposal is included with the expensesforstreet cleaning. 2.812 6,770 2,i25 1,850 475 40,780 1,678 I 12,224 1 5,728 1 6,549 4,950 n 72 73. 74 75 76 77 78 79 80 81 82 83 90 91 STATISTICS OF CITIES- 138 TABLE 4.—PAYMENTS FOR GENERAL EXPENSES [For a list of the cities arranged alphabetically by states, with the number GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1908. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—continued. III.—Health conservation and sanitation—Continued. Sanitation. Health conservation. City num ber. QTT* Sewers and sewage disposal. Health department. Salaries and wages 94 95 96 97 98 99 100 101 102 103 101 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 Altoona, Pa Butte, Mont Binghamton, N. Y Mobile, Ala Passaic, N . J . . . . . Topeka, Kans Allentown, Pa Atlantic City, N. J . . . . Springfield, Ohio Montgomery. Ala Little Rock, Ark Wheeling, W. Va York, Pa Wichita, Kans Bay City, Mich South Omaha, Nebr... Canton, Ohio Chelsea, Mass Galveston, Tex Elmira,N.Y New Britain. Conn Oklahoma City, Okla.. Chattanooga, Tenn Racine, Wis Auburn, N. Y Joliet,Ill 1 West Hoboken, N . J . . . Pueblo, Colo 1 $3,120 8,910 2,120 10,571 4,512 980 9,000 5,700 1,000 3,256 3,080 1,468 3,591 4,900 14,481 5,205 5,009 3,965 1,852 10,313 3,500 12,267 3,963 2,252 3,438 6,039 1,620 2,991 1,416 2,072 2,337 1,016 1,379 7,554 4,200 9,590 2,383 4,717 1,710 5,730 4,764 2,569 1,192 3,353 9,126 6,643 1,300 4,874 4,273 1,388 6,512 1,457 4,071 2,510 2,310 5,210 1,250 2,043 921 9,058 5,740 720 2,355 900 4,750 Allother. , Quarantine a n d contagious dis ease hospitals. Salaries Allother. and wages. 1804 5,124 li4,426 128 2,054 1,002 348 1,534 1,012 987 475 845 493 2,004 680 544 783 1,197 2,434 191 627 5,171 1,442 600 ' 2,918 892 456 575 924 7,596 142 454 2,065 783 1,841 600 310 734 39 720 684 986 4,132 1,147 332 612 367 434 647 2 246 247 1,862 3,160 604 909 1,233 68 658 665 5,081 34 122 2,254 2,244 3,510 1,185 95 690 1,465 395 2,205 1,075 1,079 300 89 1,395 2,731 i 483! 873 808 3,010 3,407 1,000 1,877 955 108 1 1,118 502 124 252 768 595 4,904 1,467 1,401 1,472 9 2,903 734 1,276 883 1,262 6,163 Salaries and wages. Street cleaning. General supervision.! Salaries and wages. All other. General <•xpenses. All other. Salaries and wages. Allother. $5,417 $3,691 5,743 $2,638 943 4i 2,808 4,314 1,012 2,379 2,632 8,429 11,300 9,444 4,374 7,066 3,562 3,730 520 10,680 2,067 1,400 345 2,030 2,469 2,579 2,276 2,015 313 640 752 832 5,604 1,153 2,217 377 2,029 1,471 3,141 3,671 1,410 1,011 4,696 3,375 2,065 890 1.602 6,632 7,385 10,260 3,889 4,318 1,677 1,194 4,459 852 3,317 4,924 226 14,627 3,510 729 118 558 2,173 7,890 2,421 7,476 3,206 15,779 40 17,098 3,080 510 1,985 1,071 3,998 699 1,818 1,463 2,578 3,517 279 2,072 867 501 649 2,370 302 11,524 1,628 13,391 5,267 1,603 646 .382 1,445 305 122 1,200 2,156 i $i,854 $381 1 i,878 690 633 214 2,969 319 1,500 4 i 229 245 203 751 239 1,811 !i 6,936 404 1 ! 11 328 70 391 1,328 241 19 86 1,439 546 840 t i i ■ 3,001 1,010 1,712 1 327 796 566; 977 ! 12 3,070 i 1,100 i, 416 668 ' v 7,405 ! ' 1 ....;;;;J; OQ 700 i 1,847 16 i27 346 682 900 628 898 494 122 1 10,316 Morgues. *;* 1,557 900 21,977 5,763 2,250 4,762 1,025 4,650 3,920 6,344 4,154 5,959 6,895 3,231 2841 5,195 2,031 1,464 1,784 1,300 1,853 1,967 13,771 1,570 2,672 5,097 1,161 5,244 3,237 365 Salaries and wages. Allother. $11,236 30,006 6,758 5,037 18,194 17,020 7,055 14,823 25,731 10,713 11,644 7,878 16,020 10,391 42,854 10,138 14,314 51,660 21,375 5,962 20,927 1,638 14,407 17,409 2,975 2,000 5,507 6,210 2,500 4,961 8,563 856 5,951 12,465 5,500 9,817 3,744 18,983 9,538 5,881 10,179 2,375 16,486 6,764 4,824 18,636 12,895 4,850 10,714 7,310 10,336 8,329 17,340 2,649 9,453 $744 203 8,540 3,172 1,327 2,762 2,998 286 300 W J 386 4,011 1,151 5,754 274 70 17,400 4,092 371 2,703 7,181 2,826 2,463 1,433 2,316 129 1,251 200 463 437 2,012 12,046 84 3,624 284 122 204 109 2,146 251 6,640 624 150 7,784 776 376 4,694 997 1,079 827 7,606 28,198 4,780 3,462 6,494 3,825 5,555 179 2,857 2,001 625 172 303 14,114 9,666 i For some cities, expenses of supervision of sewers are included under "general supervision" of highways; in other cities these expenses for both sewers and highways J are included under "miscellaneous offices" in Division I of this table. ^ ^ * For cities not reporting separately payments for "general street expenses" and for "street pavement" expenses, the payments are included under that head represent* ing the major portion of the expense. * GENERAL TABLES. 139 A N D . S P E C I A L S E R V I C E E X P E N S E S : 1908—Continued, assigned to each, see page 79. For a text discussion of this table, see page 25.) GROUP IV.-CITIES HAVING A POPULATION QF 30,000 TO 50,000 IN 1908. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. III.—Health conservation and sanitationContinued. IV.—Highways. Sanitation—Continued. General street expenses.* General supervision.1 Aggregate. Refuse disposal. Miscellaneous. Street pavements.* All other. Salaries Salaries and ind wages. All other., wages. S494 45,968 18,254 11,842 5,681 13,997 3,482 3,128 720 520 1,284 7,944 9,987 3,964 1,314 1,200 7,539 10,089 300 3,582 19,872 480 <370 3,959 720 GOO 24,930 542 15,787 12,593 9,163 9,352 16,944 84 $15,700 11,008 20,636 2,232 1,121 17,576 4,653 2,794 6,784 i ... ..! :::**■*.J ' i $75 • .j 938 9,620 495 ! 6,859 39,800 j 5,920 i 5,246 ! 1,478 243 j ::::::::::[ 1,650 ;;;..< !l 9,799 ( 18,600 5,309 326 ! <S9 : 215 226 102 5,108 1,279 :T i 21,957 7,900 9,867 2,269 853 j 7,600 |.. 2,188 v 2,478 ! . 4,788 I. 3,259 . 3,660 j. 2,103 1,711 54 11,805 8,888 3,216 900 7,751 8,035 3,013 5,664 3,174 3,957 7,742 4,510 193 7,518 350 1,050 3,095 246 8,030 175 4,645 1,310 1,260 Total. $459 i 1 2,731 2,567 187 2,359 4,196 11,928 1,142 5,900 All other. 50 Salaries and wages. $41,845 144,866 87,321 84,048 51,199 63,506 88,306 43,739 125,768 57,758 52,898 71,761 74,351 67,104 66,200 54,929 44,100 39,092 59,789 88,473 76,491 51,634 113,388 40,006 42,287 48,955 40,160 86,980 57,561 67,964 39,589 29,228 36,525 53,943 54,425 70,142 39,623 52,274 17,073 133,543 73,577 72,720 36,975 61,681 73,627 69,024 47,704 40,372 30,586 66,534 51,426 61,363 90,198 I 80,549 : 52,352 i| 42,523 24,002 47,233 55,669 97,431 118,021 24,345 70,001 40,450 44,336 316 384 670 66 342 $14,592 66,521 20,839 17,710 ! 5,538 16,400 43,153 5,813 48,060 21,018 31,615 17,760 23,733 27,896 12,985 18,184 7,489 14,866 17,963 32,178 14,599 10,054 58,546 17,458 6,979 12,355 6,125 37,903 26,169 34,852 16,027 7,636 9,669 24,127 13,939 15,577 8,563 16,492 14,556 49,279 11,272 30,153 7,693 12,551 16,285 19,038 10,168 17,5U 10,708 21,541 9,040 23,996 32,441 24,955 14,621 11,520 1,200 17,005 17,807 16,334 41,826 4,173 32,773 17,624 20,040 Miscella neous. $27,253 77,861 66,482 49,677 45,661 47,106 45,153 37,926 75,928 36,740 21,283 54,001 50,618 39,208 37,920 36,745 36,611 6,553 41,826 56,295 61,892 38,580 54,842 9,705 7,477 3,737 34,035 47,364 31,392 11,034 23,562 21,592 26,856 29,816 40,486 13,565 31,060 34,554 2,517 74,733 62,305 42,428 29,282 49,130 33,700 46,386 37,530 22,861 2,693 43,239 40,647 37,367 56,903 42,078 37,731 25,003 22,802 30,080 37,862 81,097 58,509 20,172 36,734 22,826 9,832 Service transfers. $484 '16*661' 1,780 Salaries and wages. All other. $3,520 1,800 3,670 4,842 1,854 1,200 381 3,240 1,200 1,150 15,295 *i7,"673 3,000 12,843 27,831 32,863 1,713 6,848 1,600 3,225 895 3,324 900 1,200 1,925 1,380 2,100 1,590 1,275 2,840 *22,*678 291 54 211 815 275 180 207 41,000 1,200 *"i,*228 9,531 " "139 900 8,624 2,068 105 522 461 1,434 "3*756' 3,600 17,185 1,754 854 13,516 6,000 2,200 1,200 1,200 1,900 125 25 564 2,000 700 1,605 395 1,200 285 *i,*5i9 17,6 494 *i4*464* 1,680 1,529 *2.*i6o All other. $10,965 29,226 17,319 11,753 $4,535 13,401 17,056 30,082 873 12,730 18,762 3,488 6,485 6,682 3,409 38 5,488 13,227 »28,375 13,124 15,343 24,146 3,922 *4,893 25,749 622 8,958 19,014 53 "606 1,0 1,200 900 1,000 Salaries and wages. 135 10,275 17,068 15,039 2,260 5,095 41,542 , 8,632 ! 2,738 6,673 4,535 29,212 11,190 21,980 13,642 4,257 5,238 12,065 9,690 8,592 2,034 900 8,959 10,627 2,874 8,099 2,983 5,008 3,079 1,879 12,650 12,580 2,268 8,797 6,227 604 2,036 12,472 4,949 3,265 9,662 1,496 3,066 11,187 13,648 6,215 12,245 5,822 15,163 5,300 17,179 15,312 20,796 12,206 5,097 11,205 2,232 2,933 1,057 1,788 10,625 8,946 990 4,140 31,206 5,389 4,637 1,708 367 9,871 7,712 3,102 13,161 15,100 7,752 11,208 14,942 14,964 23,193 1,406 22,159 1,259 5,453 8,800 4,407 8,255 2,050 21,910 425 5,032 1,037 1,529 12,270 i 1,080 119 164 27,128 1,037 26,091 * Expenses for street cleaning are included with "general street expenses." « Expense for city scavenger only. Salaries and wages. All other. $3,627 $536 10,681 "3*i90" 1,326 2,325 32,147 562 846 25,984 378 655 1,463 1,400 4,173 7,435 4,139 9,446 3,180 3,499 4,133 3,492 2,682 4,367 3,095 3,642 6,209 4,327 4,185 7,960 3,160 10,855 4,756 3,540 985 250 6,165 1,953 585 3,233 2,000 2,189 32 880 3,039 5,000 1,882 886 26,930 550 1,418 4,497 6,133 765 5,570 684 616 1,019 17,475 181 785 1,799 8,412 1,270 758 4,147 1,669 1,164 2,906 4,768 234 611 2,625 1,200 12,657 335 2,993 266 3,034 351 442 1,106 3,630 2,387 734 2,767 2,893 11,331 8,404 2,004 2,249 4,104 1,366 City num ber. STATISTICS OF CITIES. 140 TABLE 4.—PAYMENTS FOR GENERAL EXPENSES [For a list of the cities arranged alphabetically by states, with the number CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—continued. IV.—Highways—Continued. Sidewalks. Grand total. Group Group Group Group I... II.. III. IV., Bridges other than toll:Snow and ice removal. Salaries and Salaries and wages. Allother. $448,785 $343,032 $1,790,061 189,707 88,933 91,803 78,342 144,461 63.403 86,709 48,459 1,397,904 199,977 139,786 52,394 Street sprinkling. Street lighting. Salaries and wages. Allother. Salaries and wages. All other. All other. Salaries and wages. Allother. $1,147,461 ! $563,600 $468,510 $951,792 $1,054,912 J $722,974 $17,963,030 $346,562 $479,868 440,354 18,618 2,693 6,845 250,590 385,622 168,110 147,470 All other. 756,691 162,155 142,605 86,010 422,530 59,757 54,287 27,026 342,681 357,577 222,221 132,433 Salaries and Miscellaneous. 670,367 42,215 5,561 4,831 10,372,196 3,320,5S9 2.471.29S 1,79S,947 315,050 21,066 3.0S7 7,359 GROUP I.—CITIES HAVING A POPULATION OP 300,000 OR OVER IN 190S. N e w York, N . Y Chicago, 111 Philadelphia, Pa 5 6 7 8 Boston, Mass Baltimore, Md Pittsburg, P a Cleveland, Ohio $18,634 77,179 4,748 23,926 1,900 $7,288 13,456 367 $513,725 311,425 42,731 $140,433 121,245 176,316 158,400 13,572 33,307 106,079 41,988 11,670 76,672 54,824 33,433 16,437 9,836 27,871 18,616 9,160 17,509 13,487 91,106 15,600 23,749 633 21,751 27,760 23,828 1,432 Buffalo, N . Y 7,310 10,085 Detroit, Mich 25,544 3,159 44,181 1,018 13 14 15 16 Milwaukee, Wis 22,153 2,926 952 Washington, D . C """*5,"i56" ""s,U9 $400,737 2,346 7,853 $17,483 17,213 22,372 213 33,865 2,289 9 10 11 12 $148,335 53,659 5,854 $2,252 522 45,943 233,597 $205,518 247,566 8,100 24,046 15,191 4,503 91,281 12.117 4,075 61,2SS 95,231 6,141 31,367 13,702 21,048 527 4,615 140,956 14,406 1,245 123 406 21,409 2,125 6,376 7,210 16,320 45,091 5,907 2 27,087 16,374 4,883 16,258 1,333 527 () 1,192 %» <*) 1,771 6,074 If III 14 IS 1 2 3 4 $27,445 16,006 37,474 $59,408 1,945 17,565 100,027 17,934 il9,073 107,166 34,416 54,650 3,863 18,540 i,941 0,413 3,630 7,506 ::::::::::I:"":::::I 55,715 63,469 1 GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. 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 St. Paul, Minn Providence, R. I Rochester, N . Y Toledo, Ohio Columbus, Ohio. . $6,861 600 $4,464 625 890 13,319 4,280 8,968 Richmond, V a " $19,067 509 7,921 $8,579 $150 j $146,129 447 16,973 $8,221 10,031 39,311 10,696 18,388 10,210 38,551 2,707 1,655 4,456 15,102 27,110 9,864 6,730 4,586 11,608 3,941 3,390 40,435 1,780 3,900 25 1,529 25,873 2,320 524 2,898 899 4,428 476 2,274 945 2,572 10,112 7,647 15,284 533 369 8,964 897 4,100 2,918 2,107 1,422 St Joseph, Mo $17,740 1,220 9,692 909 8,306 1,680 2,756 10,360 2,362 27,219 3,855 5,138 7,028 4,367 3.501 7,012 9,680 2,225 622 477 2,765 6,187 4,805 Grand Rapids, Mich 5,035 3,172 1,361 3,350 1,909 4,618 593 5,100 382 640 6,021 15,599 5.293 77 16,795 11,899 1,793 1,813 2,813 1,977 15,571 7,195 9,682 $14,545 712 2,236 15,671 47,499 41,049 117 18,821 21,856 11,438 1,200 6,761 5,400 2,640 2,215 2,266 4,898 124 14,069 13,135 10,566 164 2,401 8,830 9,408 6,937 19,568 32,579 » Expenses for street lighting are included with those for electric light svstems in Table 6. * Expenses for street sprinkling are included with "general street expenses." 9,154 1,930 62,161 135,692 26,801 2,309 1,615 1-Vi d(Y7 59,101 6 96 «>7H Q U A 209^560 500 454 $176 1,750 ! 20,434 12,046 $216 979 2.2S5 j 48,150 2,950 $235,397 156,271 127,277 154,865 224,587 7,527 1,000 66,828 191,156 120,895 83,054 75,070 67,204 85.555 68,538 96.819 27,893 72,672 78,938 85,497 47.424 94,662 91.786 64.360 40,417 60,738 79,960 2,400 3,691 3,780 396 425 2,400 771 10,205 6.258 25 GENERAL TABLES. 141 AND SPECIAL SERVICE EXPENSES: 1908—Continued, assigned to each, see page 79. For a text discussion ot this table, see page 26.) i CLASSIFIED BT DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. V.—Charities, hospitals, and corrections. Aggregate. 1 i General supervision. Payments to <3*iirfp« ; Payments to private asso ciations and and * ages. . d l v i s i o n S individuals. Total. ! $28,006,783 22,349,304 j 2,818,288 i1 1,697,489 i 1,141,702 j Poor in institutions. i All other. Miscella neous. Service transfers. Salaries and wages. Of city. Salaries and All other. wages. $6,422,017 i $1,648,206 $6,712,275 $12,932,786 $291,499 j $442,515 $1,543,880 5.299,146 1 675,203 250,884 ! 196.784 1 1,164,918 254,000 160,503 OS,785 5,804.963 306,894 345,401 195.017 9,805,223 1.513,712 •• 93S.278 675,573 275,054 8,479 2,423 5,543 309.884 59,090 51,105 22,436 1,519,928 7.448 12,421 4,083 City Of private num associa ber. tions. Of other civil divisions. All other. $1,302,141 $2,885,085 $242,167 $570,505 2,238,801 295,423 265,195 85,666 106.391 62,571 51,000 22,205 545,368 16.205 5,458 3,474 1,062,878 120,583 90,226 28,454 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. 1 I 1 $9,391,696 | 1 $1,700,865 668,505 1,920,926 065,153 2,489,661 i 320,460 908,519 j $72,429 51,534 227,205 66,405 $4,530,577 103,847 123,686 4,999 $3,060,219 1,042,840 1,468,788 448,748 $27,606. 54,200; 4,829 67,907 62,148 | 1,891,282 .650,352 481,359 i 529,366 573,549 81,399 159,494 115,067 63,882 122,143 45,616 31,491 74,255 292,150 23,146 8 1,117,448 154,660 252,771 345,193 496,338 \ 601,557 | 360,880 520,951 86,549 188,121 85,357 172,002 18.496 37,901 17,586 5,694 176,693 136,613 23,848 212,461 241,922 225,510 343,036 "'2,139 3S0.564 144.234 965,168 613,451 132,587 . 23,951 160,947 165,140 5,488 71,004 214.749 23,900 233,106 48,784 197,471 412,266 9,383 495 391,896 12.145 332 37,607 | 8,579 j 219 105 , $202,266 168,144 246,895 42,571 $65,673 298,530 829,931 107,679 $69,929 $509,717 2,265 4,040 1 2 3 4 59,657 37,653 65,377 69,029 141,639 114,182 131,361 182,660 33,782 1,000 5 6 7 g 1,773 11,072 64,279 40,040 20,402 30,046 101,050 87,354 58,266 1,446 91 3,394 13,398 2,940 14,172 4,983 21,861 9,944 27,606 31,019 $206,147 23,713 $1,502,186 2,345 8,560 23,956 636 3,092 21,298 4,965 8,640 3,949 i3,62i 415 18,703 44 5,942 5,922 i 9 10 11 12 13 14 15 16 GROUP II,—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. l 1 $117,456 80,186 94.919 255.021 1 74,031 $36,834 27,274 31,351 67,253 24,995 *7 750 30,512 1,019 * f i QT.1 1,800 55,858 53,822 6.995 12:000 24,326 $65,911 52,912 61,768 157,256 45,937 47,384 47,589 77,289 10,270 162,900 132.964 1 195,817 128,501 34,959 261,134 28,587 17,796 43.332 12,689 64,423 44.320 43,156] 234,876 1 27,879 i 65,837 | 13,786 21,145 64.078 9,122 15,8S5 3,533 7,383 6,015 ii3,6U 15,500 28,504 12,725 56,825 148,132! 13,332 | i7,560 3,000 33.094 2,000 56,2H 2,955 41,261 5,377 1,887 18,500 9,700 6,900 55,566 26.790 59,572 38,939 9,835 4,137 21,667 1,488 104,679 22,284 37.012 60,729 55,238 677 76,610 9,485 1,887! 54,728 i 102,824 65,838 1 75,142 8,490 33,552 18.018 9,741 948 145,597 34,180 54,470 127,970 89,528 32,958 11.896 10.136 18.130 17,612 7,723 3,185 26,357 15,190 7,375 30,534 12,463 161,624 11,382 49,952 $2,656 458 885 i,791 I ::::::::::: $3,900 2,600 $350 255 4,039 250 ! | $7,843 1,468 $15,675 3,602 117 24,070 33,598 627 25,870 io.iso 1,005 3,6ii 187 10,052 25,S78 ' 4,655 i50 3S5 17,906 33,560 4,600 678 9,943 42,239 ii,9s6 169 2,340 1,968 4,990 19,335 10,929 22,983 * 1,971 $7,750 237 3,900 348 9,403 31,392 1,087 2,874 4,160 2,291 1,516 1.158 997 11,350 10,289 50,066 15,127 » Expenses for street sprinkling are included with those for street cleaning. $1,881 1,200 17 18 19 20 21 5,949 800 22 23 24 25 26 27 28 29 30 31 •1,207 32 33 34 35 36 2,000 5,i66 37 38 39 40 41 775 42 43 44 45 46 500 1,641 j 1 STATISTICS OF CITIES. 142 TABLE ^.-PAYMENTS FOR GENERAL EXPENSES [For a list of tbe cities arranged alphabetically by states, with the number GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—continued. IV.—Highways—Continued. City num ber. 1 Bridges other than toll. Snow and ice removal Sidewalks. CITY. Salaries Salaries and All other. and 1 wages. wages. Salaries and* wages. All other. 13 Salaries and wages. Allother. 47 Albany, N. Y 48 Reading,Pa 49 50 51 $7 454 9,756 94,943 1451 12,796 i73 1,505 5,361 4,686 15,561 iii,36i i,466 534 7,208 20,137 500 1,013 19,960 52 Camden, N. J 53 Wilmington, Del 54 55 Lynn, Mass 56 840 1,291 504 6,639 1,083 197 413 133 1,086 13,955 14,534 2,550 1,708 14,293 2,3li 2,651 2,906 39 819 70 531 239 8,544 1.840 3,664 1,263 1,735 2,664 1,946 171 57 58 59 Troy.N.Y. 60 Oakland, Cal 61 Lawrence, Mass 62 63 64 Savannah, Ga 65 Norfolk, Va 66 Yonkers,N.Y 67 68 69 70 71 72 73 74 75 76 77 • Allother. Street sprinkling. Schenectady, N. Y Hoboken, N.J Peoria, 111 Utica.N.Y San Antonio, Tex Elizabeth.N.J Waterbury, Conn Salt Lake City, Utah.... ! Wilkes-Barre, Pa 78 79 80 81 82 Portland, Me 83 Charleston, S. C 84 85 86 Terre Haute, Ind 87 88! 89 90 91 92 93 Saginaw, Mich $50 ; "*i3,*25i" "*'i8,"76i* 1,025 4,073 4,372 7,321 5,342 900 752 1,159 1,219 3,357 3,068 3,329 147 578 507 2,354 7,870 752 3,893 263 70S 991 580 481 1,978 5,288 1,400 200 659 339 j 3,889 j 1,188 4.142 j i.i49 10,064 2,888 6,426 257 1,211 1,105 1,300 12,088 8,412 3,287 7,221 2,604 235 2,002 1,843 2,844 44 6,079 12,802 3,077 1,678 3,510 10,703 511 5,636 600 9,594 2,184 3,499 172 5,038 1,000 346 13,388 7,402 665 1,328 230 7,209 6,041 1,995 2,357 143 2,000 3,313 8,750 3,159 272 1,467 108 5,496 2,926 323 1,123 2,598 1,757 3,688 2,079 694 145 2,043 2,*305" 2,273 6, in 3,tt4 | 5,838 3,081 264 2,i85 1,102 798 1,255 500 13,241 Street lighting. Salaries and wages. $105 984,163 82,929 96,231 64,094 62,226 20,159 9,967 46 26 78,472 43,126 62,881 52,637 66,560 2,196 6,285 29,543 10,885 30,999 1,0S0 24,727 5,655 2,846 4,801 2,160 23,938 14,199 1,440 12,961 1,969 50,000 34,522 16,894 31,728 137,404 6,774 1,370 49,273 20,279 55,209 48,935 00,038 9,390 3,950 6,531 4,979 20,894 5,915 2,431 ; 287 1,226 6,030 26 81 438 300 40 495 25,12S 18,730 172 1,695 2,125 623 6 598 8,456 6,796 11,295 2,247 245 37,922 51,470 27,392 30,678 1,800 $10 $30 1,772 1,973 1 2i3 ' 38,187 29,501 42,690 42,562 48,849 53,242 30,733 39,973 53,939 1,912 Salaries and Allother. wages. 48,405 82,349 70,027 90,757 52,984 87,448 50,783 38,295 76,427 26,757 2,329 959 All other. Miscellaneous. 35,539 34,021 29,208 23,559 20 417 13 900 cio 379 3,000 j | GENERAL TABLES. 143 AND SPECIAL SERVICE EXPENSES: 190S—Continued, assigned to each, see page 79. For a text discussion of this table, see page 25.1 ' GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908CLASSIFIED BY DEPARTMENTS, OFFICES, AKD ACCOUNTS—Continued. V.—Charities, hospitals, and corrections. General supervision. Aggregate. Total. 1 Payments to other civil divisions. Salaries j and wages. 946,317 1 $3,100 | $668 i3i,697 30,855 89,614 27,710 ! 3,892 12,507 8,544 1,535 1 1 -' rtu $14,026 6,184 BR.124 16,489 25,428 47,584 7,713 4,252 1,500 9,500 9,088 18,253 ii,073 2,827 886 1,076 1,609 67,842 147,553 2,302 99,645 14,500 5,900 652 11,975 3,899 22,325 72,638 6,267 27,443 1 36,334 ! 53,788 5,460 13,506 3,220 41,555 24,779 i 17,224 35,834 23,158 I 4,350 3,400 7,877 13,740 1,225 6,114 20,899 36,972 52,628 $3,100 $526 4,665 399 3,600 1,074 i,ioo 4,228 75 . 21,406 7,575 2,410 35 j 2,550 1,085 6,556 500 16,141 6,031 23,857 53,319 20,352 6,000 14,234 467 464 4,213 10,853 7,145 9,347 21,627 17,246 1,463 12,599 16,636 5,172 11,839 1 |1 158 1,850 1,400 546 145 3,500 625 107 | i,666 | 3,600 109 686 Of private associa tions. 5,546 *. 2,530 18,0S0 $447 25,469 1,411 1,421 5,339 1,020 10,144 600 5,041 532 467 464 2,190 i,3S0 2,563 7,288 14,918 5,400 1,920 1 ! 12,856 15,293 !| 5,260 2,720 24,735 | 74,353 64,791 2,189 j 250 15,634 j 12,196 919 1,642 1.620 ii,950 7,3S2 1 780 i,9s6 51151°—10 500 670 10 I 4,4i7 70S 1,671 30,300 12,609 600 42,591 32,227 2,100 15,066 620 8,049 63 670 ! 1,200 392 10,881 2,735 H,i35 300 2,673 48,9Si | 298 2,600 [ 448 8,i50 19,898 3,982 2,500 50,336 1,409 591 2,400 355 3,415 12,080 1 [ 250 3,029 i6,625 i,6so 57 58 59 60 61 62 63 64 65 66 72 73 74 75 76 82 83 84 85 28,638 10,565 10,451 52 53 54 55 56 77 78 79 80 81 500 1 ! 47 48 49 50 51 67 68 69 70 71 20,352 1 1,524 12,859 15,775 27,689 4,590 2,850 10 5.304 9,015 291 1 5,842 16,797 14,872 3_ 60S $39,197 13,112 24,632 12,535 19,442 75,669 Of other civil divisions. $586 $i3,368 | 2,592 11,599 453 4,236 47,360 22,024 Salaries and All other. wages. 1,627 4,857 4,900 500 9,817 2,691 1*170 •9,314 78,739 14,251 19,995 $i,i35 Allother. i 0,190 5,767 8,040 3,098 7,168 Service transfers. Salaries | and wages. 88,838 88,267 2.0S3 97,304 1,650 4,369 7,597 6,282 Miscella neous. $28,523 j 18,713 4,252 1 8S6 110,075 110,950 Of city. All other. Payments to private asso ciations and individuals. City nuxn- Poor in institutions. 379 509 86 87 88 89 90 91 92 93 STATISTICS OF CITIES. 144 TABLE 4.—PAYMENTS FOR GENERAL EXPENSES [For a list of the cities arranged alphabetically by states, with the number GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1908. CLASSIFIED B T DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. IV.—Highways—Continued. City num ber. i Bridges other than toll. Snow and ice removal Sidewalks. CITY. Salaries and Allother wages. 94 95 96 97 98 1 Altoona, Pa . . . . . . . . . . . 1 Spokane, Wash 1 Lancaster, Pa^ *. 1 Birmingham, A l a . . . . . . . 1 Bayonne, N. J . . . . . . . . . . 99 South Bend, Ind 100 101 McKeesport, Pa 102 Pawtucket, R . I 103 S8,i93 910,664 1 i,8si 109 East St. Louis, 111 110 111 112 Allentown, Pa .113 Atlantic City, N.J $7,360 $161 6,178 73 55 1,234 1,806 800 695 654 395 499 3,901 47 1,031 3,034 3,066 135 6,029 $1,849 1,800 2,582 i,960 I 2,822 21 Allother. $19,028 $3,259 2,669 1,857 1 529 7,408 i,024 Salaries and wages. $204 150 2,897 291 428 Salaries and wages. 4,8i 3 1,856 16,120 2,058 9,730 3,845 3,252 772 2,130 2,385 i,4i2 1,413 $2,345 2,345 318 260 790 1,080 205 1,993 319 1,991 398 544 119 120 York, Pa..'....7.7. 121 122 Wichita, Kans 123 Bay City, Mich 900 135 150 58 650 3,118 8,697 50 1,894 1,830 50 2,856 124 South Omaha, Nebr 125 126 127 128 780 115 1,231 7,158 682 818 18 260 31 129 130 131 132 133 1,630 329 2,219 817 1,657 603 134 Salem, Mass 135 136 137 138 1,136 4,553 139 Elmira,N.Y 140 141 Oklahoma City, Okla.... 142 143 1,240 33 1,935 2,562 144 145 Racine, Wis 146 Fitchburg, Mass 147 148 Jollet, III 149 Macon, Ga 150 West Hoboken, N . J . . . . 151 152 Oshkosh, Wis 153 1,146 271 2,360 1 500 2,975 1,876 2,467 2,020 j 3,204 2,316 1,973 659 75 500 66 132 549 722 627 1,619 140 3,410 707 1,436 834 1,248 1,252 j 1,478 1,586 6,645 1 488 429 2,969 612 690 218 1,092 2,112 6,169 6,132 560 832 988 1,984 j 2,314 614 631 m\ 29,833 28,936 15,505 28,076 45,668 391 3,i76 m 1 2,905 2,399 4,111 386 200 383 1,052 333 6,200 3,646 1,200 186 1,568 100 16 37 35,000 25,828 27,042 2,546 4,5SS 13,725 3,000 <-) 1,963 ! 1,000 , 71 499 10,846 6,923 1,188 800 1,520 li 261 485 63 417 1,635 80 243 3,i69 87 24 6,628 65 i,i57 159 526 9,301 915 512 5,343 150 664 249 242 3,434 s i 1i 2.330 1.119 1 1 i 24,467 300 3,715 3,700 I i 636 12,008 4,3Si j 294 36 7777.7 7.7.77 150 1 1,200 314 77777 - 56 - 42,418 29,231 24,832 25,646 23,63ft 1,000 2,500 36,911 21,672 19,500 17,185 26,061 600 14,795 19,172 20,601 17,775 59,517 (») | 1i $639 98 53,119 25,512 18,049 33,734 35,336 28,120 9,818 599 3,092 6,727 8,382 16,484 $2,714 32,863 21,135 32,526 21,457 22,055 14,228 20,938 23,680 15,061 31,260 6,000 187 2,131 | Miscellaneous. 46,162 29,307 38,960 11,543 27,831 («) 354 | 2,865 560 3,181 336 1,206 1,381 591 10,824 1,113 244 8,799 1,835 40,621 36,413 33,616 46,727 23,466 13,935 26,785 44,685 25,240 25,400 100 991 1,154 266 2,452 348 • * 3,640 420 1,036 1,070 108 900 154 155 156 157 158 Fort Worth, Tex 2,551 405 938 562 708 ! Salaries Allother. 1 and Allother. wages. $22,021 33,523 49,348 30,081 42,599 13,815 114 115 116 117 Little Rock, Ark 118 Wheeling, W. Va Allother. 328 3,429 104 105 106 107 Mobile, Ala 108 Salaries and wages. Salaries* Allother. and wages. Street lighting. Street sprinkling. "' » Expenses /or street lighting are included with those for electric light systems in Table 6. »Not reported separately. 30,258 16,118 «8,170 17,761 14,464 24,562 1,433 8,713 GENERAL TABLES. 145 A N D S P E C I A L S E R V I C E E X P E N S E S : 1908—Continued, assigned to each, see page 79. For a text discussion of this table, see page 25.] GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1908. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. | V.—Charities, hospitals, and corrections. ! Aggregate. Total*. ' Salaries and wages. $6,976 1,692 21,902 16,780 $2,327 i2,296 3,098 36,534 25 5,800 1,182 3,806 56,625 13,298 51,682 7,234 2,715 13,006 240 21,401 2,671 6,520 500 General supervision. Payments to other civil divisions. Payments to private asso ciations and individuals. $600 $3,300 222 4,784 13,925 Allother. Miscella neous. 6,252 4,299 21,249 8,102 2,875 21,890 2,115 31,502 240 1,879 695 684 6,644 36,090 1,897 2,282 41,760 10,183 1.114 16.635 7,477 12.224 3,300 4,527 5,925 7,025 16,172 356 • 9,604 2,599 2,727 70 10,932 402 38,654 1,208 46,870 2,520 73,720 88,647 1,072 20.531 45,655 24.543 45,097 8,139 9,606 15,281 4,647 2,968 2,000 4,226 3,145 2,236 1,895 5,012 5,692 2,374 61 4,561 7,414 39,337 2,640 2,700 5,767 ii,669 " 42i 22 26,000 5,911 900 59 3.600 3,542 1,114 930 25,936 3,341 9,173 3,466 3.130 600 1,435 1,140 1,330 i2,i94 1,976 431 7,940 7,651 7,i59 12,073 13,938 1 4,981 J 18,471 12,808 1.889 1 109 200 5,856 13,944 1,267 15,575 2,336 i,259 100 3,974 2.338 459 586 3,293 3,786 Salaries and Allother. wages. $366 $i,i82 2,458 94 95 96 97 98 99 100 101 102 103 $i,278 5,248 1 104 105 106 107 108 $5,878 75S 109 110 111 112 113 4,407 2,282 114 115 116 117 118 300 1,475 5 316 1,952 5,917 1,927 1,571 268 1 882 5,725 4,426 8,178 356 800 26,42S 395 22,652 124 125 126 127 128 1,836 ' 129 130 131 132 133 5,490 719 1,072 43 55,643 72,374 288 3,666 359 i,706 4,980 688 i,i25 252 5,447 3,090 14,567 17,816 581 582 1,500 1,768 560 344 2,039 i6,631 948 2,049 3,780 5,772 134 135 136 137 138 13,329 32,996 14,396 6,741 1,742 699 2,060 3,135 28,438 3,252 4,297 11,218 2,475 25,294 14,258 43,277 12,680 70 6,699 2,000 4,935 2,700 . 3,127 4,328 4,081 13,225 11,668 559 2,301 600 2,984 809 1,321 1,730 30,346 1,278 4,477 5,254 21,598 2.020 26,700 i,925 900 47 76 I i,69S 243 917 250 i,2oo 933 4,688 139 140 141 142 143 712 339 ! 805 3,726 144 145 146 147 148 475 781 149 150 151 152 153 340 154 155 156 157 158 480 114 3,io7 1,994 . ii,430 | 3,971 * Part of the expenses for street lighting is included with the expenses for electric light systems in Table 6, 1 119 120 121 122 123 18 8,412 2,138 813 14,896 6,4S0 300 684 Of other Of private civil | associa- ; divisions. tions. 11.290 2,099 5,596 735 28,349 City num ber. $900 $348 2,210 402 6,188 Allother. $848 3,057 3,900 41,713 I 15,525 62,291 1 25,501 ! 2,000 i 50 318 1,576 3,735 Service transfers. 6,496 1,916 28,898 1,864 25 5,666 2,411 40.590 i 2,338 1,341 i Of city. Salaries and wages. $1,349 1,470 9,998 2,355 1,966 4,415 5,378 | Poor in institutions. I ' 1 1 1 751 STATISTICS OF CITIES. 146 TABLE 4,—PAYMENTS FOR GENERAL EXPENSES [For a list of the cities arranged alphabetically by states, with the number CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. V.—Charities, hospitals, and corrections—Continued. Miscellaneous charities. Care of children. Outdoor poor relief. City num ber. In institutions. In city. By pri vate asso ciations. By other civil divisions. Salaries and wages. All other. and wages. All other. Grand total.. Group I . . . Group I I . . Group HI. Group IV., Of city. $254,665 $1,521,327 $60,967 $53,050 $561,239 $754,747 121,806 58,572 43,708 30,579 718,525 260,341 322,050 220,411 12,306 10,887 26,338 11,436 3,752 23,520 8,652 17,126 536,981 11,810 9,348 3,100 709,070 17,808 21,373 6,496 Of other : Of private civil i associadivisions. tions. $149,112 i $3,213,623 98,972 28,137 18,586 3,417 J 2,999.519 i 69,962 I 104,300 ; 39,842 In private Salaries All other.' families. and wages. $88,913 $149,646 $1,424,413 70,678 15,053 992 2,190 116,901 14,192 10,494 8,059 857,781 145,624 266,396 154,612 $3,784 47,654 $291,500 48,041 16,756 33,853 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. 1 2 3 4 New York. N . Y Chicago, Hi Philadelphia, Pa St. Louis, Mo 5 Boston, Mass 6 7 Pittsburg, Pa 8 9 Buffalo, N . Y 10 11 12 13 Milwaukee, Wis 14 15 16 Newark, N.J "*"$i2,"i59* 17,698 8,400 5,898 167,929 956 55,774 61,857 10,846 6,940 48,136 3,633 75,968 9,267 30,384 9,271 2,440 8,509 9,261 i $63,538 144,875 31,206 754 1 i $12,306 $39 973 24,891 6,715 23,026 2,740 $61,836 46,953 229,199 30,104 $47,005 40,096 383,329 42,642 58,309 62,665 $2,500 $2,616,096 64,587 9,037 54,710 4,999 498 $64,896 12,397 20,729 13,178 9,120 25,994 12,187 8 3,100 1,200 3,487 . 4,023 4,067 23,085 67,229 79,228 2,943 31,538 45,411 345 8,419 15,884 53,926 43,799 23,034 41,927 400 1,795 3,513 38,713 4,036 1,044 43,420 1,785 878 1,951 9,805 924 1.760 4,940 252,349 9,004 8,240 50,109 23,179 5,239 29,593 53,183 18,852 500 5,761 11,622 GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. 17 18 19 20 21 $3,048 22 23 24 25 26 4,517 7,200. 3,052 5,438 13,438 29,715 3,800 20,473 27 28 29 30 Seattle, Wash 31 1,348 7,543 700 9,826 32 33 34 35 36 1,017 i2,408 2,000 29,347 37 38 39 40 41 3,500 6,400 6,665 3,120 7,455 4,208 14,148 4,499 42 43 44 Grand Rapids, Mich.... 45 46! 6,857 2,300 2.620 3,480 33,780 104 24,382 10,523 7,353 | i $11,040 11,609 $600 $3,024 $2,222 5,035 12,000 $2,585 4,385 844 3,885 7,202 10,842 740 859 $289 $16,270 460 3,975 11,330 3,533 2,248 1,030 A\R ««... 8,628 5,064 165 5,500 806 16,869 5 1,321 2,187 1,920 3.010 40.130 540 i,500 5,414 31,601 RAft 8,918 948 300 1,200 1,200 ; i 60 5,498 $13 301 600! 240 2,504 $2,000 $5,342 636 i ' 979 7,537 • Including payments to other civil divisions and to private associations and Individuals. 7ft 552 i,950 674 2,627 25,991 564 69 31,112 GENERAL TABLES. 147 AND SPECIAL SERVICE EXPENSES: 1908—Continued, assigned to each, see page 79. For a text discussion of this table, see page 25.] CLASSIFIED BY DEPARTMENTS, OFPICES, ANI> ACCOUNTS—Continued. V.—Charities, hospitals, and corrections—Continued. Insane in Institu tions. Hospitals. Of city. Salaries and wages. Prisons and reformatories. Aggregate. Of city. All other. Ofprivate as socia tions. Of other civil divisions. $151,208 $2,135,661 $1,920,859 $2,782,890 1,568,150 260,888 21,856 69,965 VI.—Education. 2,001,211 584,724 33,690 163,265 Salaries and wages. $213,413 $1,305,234 213,413 1,553,357 233,396 220,009 128,899 57, SOS 64,020 18,491 10,889 Another.* 1,201,104 59,841 36,056 8,233 Salaries and wages. City num ber. All other. Of pri Of other vate ascivil sociadivisions. tions. All other. $1,577,539 $2,172,881 $223,744 1,369,133 150,068 24;147 34,191 1,884,995 215,269 22,926 49,691 168,091 32,856 10,032 12,765 Salaries and wages. Total. Miscella neous. $305,359 $119,004,725 $96,578,215 [$22,234,932 73,052,061 21,371,905 14,062,282 10,518,477 302,501 2,640 218 59,677,448 17,506,196 11,05-5,497 8,299,074 13,275,917 3,809,401 2,946,305 2,203,309 Service transfers. $191,578 56,308 20,480 16,094 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 190S. $737,173 231,676 $789,519 ' 273,680 I $1,151,741 113,380 146,807 $19,778 » 5,977 ! 230,472 329,878 12,817 $42,497 166,404 115,813 ! $41,922 200 67,905 60,492 I., 9,261 '.. 1,813 23,729 81,119 66,448 81,613 14,429 67,257 141,185 2,994 29,353 46,744 10,974 43,017 23,123 102,209 86,845 32,143 22,348 44,559 4,462 162,365 23,500 "59,"027 $493,443 $581,427 185,860 : 289,473 167,577 i 217,395 44,829 111,734 94,497 159,477 2,210 16,500 83,402 35,186 61,761 25,958 132,103 29,882 55,290 67,445 1,653 17,586 17 26,472 41,523 23,880 36,060 46,364 40,901 35,943 76,468 32,277 300,140 175,565 22,714 18,571 57,9S5 43,912 36,343 38,249 87,173 76,934 $39,260 59,936 $38,758 17,303 $29,713,232 124,556,848 $5,151,473 9,482,455 ' 7,994,909 1,486,668 5,882,376 1,209,594 4,672,782 2,872,306 504,643 2,346,809 $4,911 878 20,854 167,330 4,314,192 1,873,824 2,900,530 2,528,421 3,594,451 1,430,515 2,094,466'' 2,035,731 708,316 426,728 806,064 11,425 16,581 1,710,007 1,767,724 1,805,161 1,687,479 1,309,432 1,527,777 1,534,921 1,358,731 385,836 239,947 270,240 328,748 14,739 25,198 1,411,654 975,710 2,112,992 2,013,998 1,193,585 726,109 1,684,097 1,616,2S5 198,325 248,934 428,879 391,831 19,744 667 16 5,882 42,991 13,163 2,338 5,488 5,289 495 53,043 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. $21,872 21,626 26,009 20,050 8,658 56,704 63,339 22,593 $22,458 $932 33,472 28,581 65,536 25,755 72,169 9,365 40,817 3,235 79,514 i5,8S5 49,952 35,700 ! 10,830 | 55,858 18,296 700 12,000 i • 14,751 ! 12,689 20,905 12,633 10.270 43,868 11,594 9,593 19,106 6.068 0,775 silt 13,405 18,296 2,563 649 2,155 24, GIG 2,955 I • ... i 1 380 5,205 16,803 1,593 27 28 29 30 31 101,545 177,204 147,236 220,652 48,763 451,432 483,355 451,920 471,693 244,022 110,050 92,635 107,552 122,643 43,198 : 542,697 433,946 266,426 225,862 405,536 132,615 109,516 34,027 38,651 90,002 440,743 ' 286,054 582,105 : 545,815 532,217 362,744 229,227 471,946 415,385 418,242 77,999 781 56,046 106,991 j 3,168 1 3,119 * 127,311 94 113,881 11,603 3,105 5,336 3,296 3,884 i * Including payments to other civil divisions and to private associations. ' ; j « i ' 1 17 18 19 20 21 22 23 24 25 26 5,725 605,699 ] ! 1,190,946 618,985 i 947,040 254,211 ! 9,603 424 6,621 2.263 30,i77 $4,046 707,244 1,368,150 771,426 1,184,495 304,567 678,549 543,462 300,453 265,469 495,538 36 218,359 153,369 178,361 125,142 157,760 i ; ' 1 5,377 1 755,520 1 639,480 924,179 1 538,702 988,025 979,604 792,849 1,109,686 663,844 1,146,165 561,482 578,452 559,472 594,336 288,213 3,000 | i . I 1,887 18,500 1,650 3,600 55,566 43,261 5,510 28,696 6,8?J l * Ein $8,054 ... . 1,343 .... . . . " " 1 " 988 72,803 10,604 $1,456,834 $1,181,428 ; $275,406 818,310 186,994 1,005,304 ' 808,908 201,535 1,010,443 ! 130,733 669,925 800,658 | 123,225 690,405 818,276! 50 16,979 600 1,107 L; 1 ; S10.612 $11,062 $3,080 $43,909 7,146 2,462 3,237 956 32 33 34 35 37 33 39 40 41 42 43 44 45 46 STATISTICS OF CITIES. 148 TABLE 4.—PAYMENTS FOR GENERAL EXPENSES [For a list of the cities arranged alphabetically by states, with the number GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. .• V.—Charities, hospitals, and corrections—Continued. CITY. In institutions. In<Bity. By other civil divisions. By pri vate asso ciations. ' Of other ! Of private i 1 associa j civil tions. Salaries | n n t h p P j divisions. andwages.! AA»ottu»r. i 910,000 47 Albany, N . Y 48 49 Lowell, Mass 50 Trenton, N.J 51 15,084 1,300 695 i5,984 12,316 19,239 $2,955 89 52 Camden, N . J 53 Wilmington, Del 54 55 56 1,500 1 7,713 4,252 2,684 2,426 17,232 22,609 2,497 1,447 57 58 Springfield. Mass 59 Troy,N.Y. €0 Oakland, Cal 61 1,000 652 650 8,697 15,791 2,030 34,450 2,658 3,844 7,146 3,104 3,000 5,460 370 2,797 4,701 14,714 2,500 2,000 2,788 600 10,307 7,000 7,938 16,202 718 1,000 1,524 341 8,378 12,085 Duluth, Minn Savannah, Ga Norfolk, Va Yonkers,N. Y 67 Schenectady, N. Y 68 Hoboken.N. J 69 Peoria, III 70 Utica.N.Y 71 72 73 74 75 76 Evansville, Ind San Antonio, Tex Elizabeth, N. J Salt Lake City, Utah... 77 Wilkes-Barre, Pa 78 Erie, Pa 79 80 81 82 83 84 85 86 87 88 89 Portland, Me Charleston, S. C Youngstown, Ohio 90 91 92 93 Brockton, Mass ! Of city. Salaries and wages. All Other. 62 63 64 65 66 Miscellaneous charities. Care of children. Outdoor poor relief. City num ber. $82 12,100 ::::::::::::!:::::::::::: I 300 ; $3,500 SI,723 3,707 1,535 1,662 77,069 2,200 2,887 1,200 i6,S04 1,997 1,650 14,700 500 440 750 15,857 28 41,125 2,400 3,045 1,200 50 1,207 522 900 37 150 8,413 500 i i,ioi { 2,280 i ■":::""::!:::: i ! ' ! >i J 33,679 543 225 628 1 2,359 i j j 553 208 1,225 872 500 239 * 625 5,148 437 353 2,523 1 560 SI,020 $734 8,328 20,639 480 1,000 631 600 j. Terre Haute, Ind Fort Wayne, Ind $4,603 58,996 44,589 705 507 i $350 3,534 1,380 61 600 In private Salaries families. and wages. All other.i i,620 8,049 1,200 24,i64 8,532 1,092 9,509 2,166 900 io,r>25 ... 1 . i 523 ! 1 4,829 1 472 393 1 250 620 11 475 ! 1 " »•••-, I » Including payments to other civil divisions and to private associations and individuals. 28,983 GENERAL TABLES. 149 A N D S P E C I A L S E R V I C E E X P E N S E S : 1908—Continued, assigned to each, see page 79. For a text discussion of this table, see page 25.) GROUP IIL-CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1908. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—continued. 1 V.—Charities, hospitals, and corrections—Continued. Hospitals. InSan tionl? S t i t U " : Aggregate. Prisons and reformatories. Of city. Salaries and wages. VL—Education. Of city. Of priOf other vate as civil divisions. socia tions. All other. Of pri Of other vate ascivil Salaries j divisions. sociations. All other. and wages. Salaries Aliother.* and wages. i«,5i4 12,039 2,009 16,189 $11,283 9,500 2,512 1.326 1,397 886 1,076 1,609 2.0S3 17,148 $2,623 1,301 6,556 6,194 13,700 . 1,801 8,000 5,767 $2,500 604 6,000 14,234 7,402 12,375 6,480 10,229 7,877 $1,952 9,347 2,400 16,083 4,964 i,560 238 11,139 2,289 5,400 4,178 4,230 586 1,800 3,165 1 500 28,800 12,609 8,447 11,813 919 1,800 15,055 1,526 2,201 884 2,500 2,529 30 ; 780 1,409 i,642 Miscella Service neous, j transfers. $376,873 292,076 448,167 428,133 321,727 $297,014 240,402 353,127 338,854 250,773 $79,859 51,674 93,519 89,279 70,954 435,991 247,621 511,986 343,408 360,949 342,969 193,400 394,993 277,593 266,604 93,022 54,221 116,993 65,815 94,185 261,307 548,597 319,334 629,634 307,745 214,456 407,998 233,015 524,880 253,777 46,851 140,526 86,230 104,754 53,968 402,289 335,103 5,187 156,653 I! 415,796 330,949 260,479 2,250 130,076 331,459 71,340 72,503 2,937 26,577 82,864 | i ; 199,264 286,051 239,142 232,783 130,433 48,068 92,680 51,823 59,142 35,886 233,561 240,961 210,334 292,247 531,737 201,168 205,381 166,457 228,312 410,110 32,393 35,580 43,877 63,837 121,627 214,831 224,405 225,849 381,758 249,890 169,367 177,456 186,984 311,918 190,064 45,464 46,949 38,865 67,448 59,518 270,959 112,337 252,498 244,998 209,681 62,401 190,376 218,176 61,079 49f936 62,122 26,822 264,634 246,293 193,437 260,118 199,231 200,562 153,677 192,323 65,403 45,731 44,700 63,307 4,488 266,318 144,595 226,407 241,244 1 208,807 113,582 175,881 190,842 56,270 30,599 50,226 48,822 1,241 414 300 1,580 247,332 380,611 291,765 291,925 167,662 1,254 81 3,460 $2,640 1 i 1.32S Salaries and wages. Total. $28,523 $1,882 City num ber. All other. * Including payments to other civil divisions and to private associations. j 47 48 49 50 51 $1,521 52 53 54 55 56 160 57 58 59 60 61 73 89 62 63 64 65 66 2,121 1,473 1,880 800 1,343 93 67 68 69 70 71 I ' 72 73 74 75 76 77 7a 2,392 308 199 79 80 81 82 83 84 85 86 87 8S 89 90 91 92 « STATISTICS OF CITIES. 150 TABLE 4.—PAYMENTS FOR GENERAL EXPENSES [For a list of the cities arranged alphabetically by states, with the number GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1908. CLASSIFIED BY DEPARTMENTS, OFFICES, AND A C C O U N T S — c o n t i n u e d . 1 V.—Charities, hospitals, and corrections—Continued. Outdoor poor relief. City num ber. Miscellaneous charities. CITY. In institutions. In city. By pri vate asso ciations. By other civil Salaries and wages. All other. ! 94 95 96 97 98 99 100 101 102 Pawtucket, R. I 103 104 105 106 107 Mobile, Ala 108 109 110 111 112 113 AtlanticCity,N.J...... $1,080 500 $1,470 612 2,355 500 638 23,057 4,500 8,460 304 748 240 700 7,765 119 120 121 Maiden, Mass. 122 Wichita, Kans 123 Bay City, Mich 134 135 136 Rockford, 111 137 138 Galveston, Tex. Elmlra, N. Y Oklahoma City, Okla... Kalamazoo, Mich Woonsocket, R . I 680 7,977 1,100 2,875 5,725 • 6,607 19 4,212 4,730 1,150 8,746 395 11,014 1,250 2,193 1,000 8,886 13,663 2,834 ' 1.386 1,500 2,166 39 1,000 500 419 780 1,921 17,463 144 145 Racine, Wis 146 147 148 1,500 1,267 2,628 638 958 14,258 8,644 12,437 149 150 West Hoboken, N . J . . . . 151 152 Oshkosh, Wis 153 900 600 500 It 140 591 4,031 4,275 11,668 i,s66 1,400 9,653 1,651 5,493 ! 1 $6,496 : i25 ! i " i | 1' i i i ; *** j 1 i ! 1 ..$572 ! i : i 245 25 1,332 6,355 2.015 476 8 95 500 iool J '..: 233 t ! ; : i i t i i 1 i i i !| ! ; 1,070 :::::::::r;;;:;'j;;;;;;r: * , : 2,700 ' 21,249 ! . :::::::::::*i:::::::::::: 440 $1,003 9925 1,959 , | ,\ 630 SI, 823 $1;S00 ::;:::::::::!::::::::::::!:::::::::::: 3,600 632 3,648 9,164 i t i 402 47 154 155 156 157 158 1 196 600 656 124 125 126 127 128 Canton, Ohio 129 Jacksonville, Fla 130 131 132 Joplin, Mo 133 ; imb 1;;;;;;:;;.Ji 5,852 997 Salaries In private All other.' Of private families. and wages. associa tions, j Of other civil Salaries 1 All other. ' divisions. and wages. • i i j Of city. 13,100 | 114 115 116 117 Little Rock, Ark 118 139 140 141 142 143 n f l «.fomM»« Care of children. | i,m $4 155 14,144 19 200 239 356 z::::::i:::::rizr:': :::::**:*:*T:;::: t • 1,180 78 813 365 200 i7,394 173 512 729 623 335 300 i | 32,190 37,082 6,299 • 289 72 i 43 • j 300 211 i 6,120 378 758 753 240 21 52 474 2,250 225 1,721 31 120 29 877 52 3,557 70 21 " H,i«4 is 8,700 i,330 559 GOO 1,195 J2f599 335 525 762 600 823 COO 480 i Including payments to other civil divisions and to private associations and individuals. 2,880 | 5,297 GENERAL TABLES. 151 A N D S P E C I A L S E R V I C E E X P E N S E S : 190&-Continued. assigned to each, see page 79. For a text discussion of this table, see page 25.] GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1908. CLASSIFIED BV DEPARTMENTS, OFFICES, AND ACCOUNTS—continued. 1 •■ i V.—Charities, hospitals, and corrections—Continued. Hospitals. . iMaiialtatastlta. VI.—Education. Prisons and reformatories. Aggregate. i Of city. Salaries and wages. Of city. Of pri Of other vate ascivil sociaAit other. divisions. tions. Salaries and Allother.l wages. Salaries and wages. All other. Of pri Of other vate as* civil divisions. sociations. Allother. i $1,402 $1,246 t $26 1,200 13,925 1 $5,440 13,321 8,030 25,399 8,102 $112 6,636 700 2,164 25,936 3,542 7,554 300 1,679 2,335 1,971 2,436 8,496 5,659 12,073 11,163 32,957 3ii 21,792 9,io7 14,773 1,528 14,896 876 488 4.138 95 1,000 324 6.577 6,203 1,502 699 1,247 73 647 ... * 104 105 100 107 108 194,162 217,118 207,360 155,649 191,380 161,597 170,704 172,742 117,339 132,347 32,565 46,414 34,364 38,310 59,033 164,620 ; 72,488 237,139 I| 123,832 157,991 139,971 63,228 173,385 103,885 12(1,307 24,649 9,260 63,754 19,947 30,701 194,357 143,669 240,073 140,686 175,977 155,608 111,904 190,433 110,498 144,909 37,969 31,765 49,623 30,188 29,941 155,369 12S,353 145,732 189,787 164,455 127,541 104,613 112,175 156,113 133,904 27,828 23,740 33,557 33,674 30,551 402 15S 5,700 118,376 174,423 124,727 33S,325 3,856 94,065 139,512 888,449 254,166 1,844 24,311 33,912 36,278 82,806 "::*:* TI::: :::: 160,787 202,570 179,947 84,876 84,465 131,256 156,779 138,584 72,847 74,730 j 29,531 45,791 41,363 12,029 9,735 134 135. 136 137 138 144,318 147,209 194,063 180,408 104,146 110,488 100,511 157,066 138,507 78,865 33,830 46,698 36,997 41,901 24,762 139 140 141 142 143 92,724 149,100 145,127 125,475 126,278 78,878 125,979 111,791 103,490 104,454 13,846 23,121 33,336 21,577 21,295 900 152,837 1 198,697 116,133 237,602 105,157 150,202 91,445 200,577 192,804 84,211 151,965 ! 132,653 1 157,501 \ 164,067 69,490 115,598 99,050 120.473 845 600 1,976 3,300 2,685 2,251 5,378 3,334 2,099 70 5,596 2,599 4,426 2,520 3,682 i65 4,299 1,276 685 i 6,000 300 684 1,920 2,544 431 2,984 809 2,230 3,115 9,407 3,252 189 2,301 61 88 i 5,902 $130 2,365 * ,1 2,558 :::..::::. 2,000 **• i,4i7 i 3,737 2,640 900 1,321 79 i,278 4,729 131,773 j * Including payments to other civil divisions and to private associations. r 1,169 L 15 94 95 96 97 98 46,163 22,121 25,372 183 • 605 134,293 103,697; 137,512 431 5,341 $174 180,456 125,818 162,884 5S6 628 10,524 1,695 $30,264 123,842 35,437 23,130 67,989 $158,735 429,992 99,826 137,916 227,722 99 100 803 . 101 832 1 102 9991 103 4,961 3,014 Miscella Service neous. transfers. 31,183 49,417 43,272 58,354 40,257 3.970 1.000 200 Salaries and wages. 135,689 159,949 146,484 . 170,275 167,449 j 25,000 12,224 j 166,872 209,366 190,559 229,461 208,705 1,966 $374 Total, $189,173 553,834 135,868 161,046 295,726 $6o6 $9,386 1,864 5,975 City num.* her. 7,202 165 i 85,992 I 254 983 780 17 1,127 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 999 1,353 1 bib 408 529 900 47,6S0 47,478 24,688 37,025 i,6i7 28,253 14,721 34,931 1 33,603 34,268 i,436 45,781 - 109 110 111 112 113 484 2,760 129 130 131 132 133 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 STATISTICS OF CITIES. 152 TABLE 4.—PAYMENTS FOR G E N E R A L EXPENSES [For a list of the cities arranged alphabetically by states, with the number CLASSIFIED BT DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. VI.—Education—Continued. Schools.^ or city. City num ber. General administra tion and general expenses. Elementary day schools. Pensions and gra tuities. Salaries and wages. AHother. Grand total, Group I Group II Group III Group IV , Salaries and wages. Day high schools, normal schools, and colleges. Of teach ers. Salaries and wages. Salaries and wages. All other. All other. Of teach ers. Of others. Night schools. Of teach Of others. ers. Of others. $2,989,028 $1,271,928 $1,007,883 $66,433,845 $6,655,101 $14,106,479 $13,675,849 $1,254,253 $2,730,641 '$1,946,912 1,790,202 474,246 389,998 334,582 871,774 195,323 127,768 77,063 959,218 41,364,161 26,892 11,823,374 18,944 7,623,114 2,829 5,623,196 4,020,168 1,194,064 828,573 612,296 8,122,472 2,497,682 1,938,104 1,548,221 7,708,112 2,986,007 1,662,463 1,319,267 747,436 236,926 152,992 116,899 1,409,261 575,233 413,306 332,841 1,491,608 237,998 154,633 62,673 $84,159 45,121 19,914 14,363 4,761 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. New York, N . Y . . Chicago, 111 Philadelphia, Pa.. St. Louis, Mo $616,825 $418,327 $736,942 $17,703, r e $1,216,463 $2,835,685 $3,014,074 63,294 154,988 67,883 962,132 894,645 1,055,528 5,547,442 58,779 249,065 49,851 294,143 577,964 720,715 3,236,733 146,702 115,226 114,282 248,663 327,505 1,548,084 $264,193 77,152 68,322 69,773 $481,423 110,697 139,127 68,085 $820,872 127,672 72,923 28,154 $14,781 1,842 228,061 97,527 182,465 145,853 448,973 296,847 514,357 6,178 2,164,509 1,068,370 1,399,973 1,226,927 647,218 194,407 177,586 365,007 47,364 17,098 25,424 26,685 95,065 64,479 87,513 39,463 103,212 17,593 18,630 19,755 5,688 2,052 463 5,364 15,057 6,020 12,532 26,578 947,652 1,049,003 1,014,256 841,383 78,438 134,153 134,454 72,672 286,286 156,373 157,974 146,774 144,018 178,070 229,973 265,445 12,573 9,326 30,362 48,446 44,630 19,129 36,700 93,379 31,195 66,702 23,102 17,542 2,155 1,500 2,425 824 100,356 39,583 129,594 89,992 138,189 212,097 332,414 15,058 782,854 557,792 1,092,484 1,183,523 131,993 74,512 351,798 133,897 14,966 3,283 24,540 7,929 31,059 19,390 51,630 27,492 17,400 12,000 15,762 99,094 2,323 3,957 Boston, Mass Baltimore, Md Pittsburg, Pa Cleveland, Ohio... 130,569 33,468 75,044 113,281 22,372 14,289 12,706 93,432 23,119 Buffalo, N . Y San Francisco, Cal Detroit, Mich Cincinnati, Ohio.. 26,990 37,067 29,239 36,013 3,694 13,345 9,753 21,199 Milwaukee, Wis... New Orleans, La.. Washington, D. C. Newark, N . J 44,242 18,494 27,755 50,460 9,009 2,384 6,404 7,561 284,775 1,747 Minneapolis, Minn.. Jersey City. N. J Indianapolis, I n d . . . Louisville, Ky St. Paul, Minn Sill GROUP IL-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. $8,659 3,452 6,677 3,975 1,422 $3,697 $839,755 647,588 567,975 398,241 452,231 $75,593 46,075 44,944 44,918 82,048 $177,361 139,293 137,165 75,974 66,177 $195,909 64,457 136,837 160,412 106,777 $13,856 8,284 16,236 12,515 14,507 $41,754 10,651 20,347 20,301 20,278 $1,970 13,431 1,680 9,998 $184 560 137 1,665 486,126 424,885 560,486 403,049 666,928 68,671 36,373 49,150 24,024 76,960 135,280 108,498 100,442 90,741 110,402 128,362 107,769 234,692 81,126 177,005 13,833 8,747 22,059 3,580 11,020 36,238 19,223 60,995 18,974 23,533 29,722 41,549 2,967 1,671 ?« <"324 i Providence, R. I Rochester, N. Y Kansas City, M o — Toledo, Onto Denver, Colo 25,839 18,321 33,145 14,183 24,118 5,«95 11,088 13,356 9,440 7,790 Columbus, Ohio Los Angeles, Cal Worcester, Mass Seattle, Wash Memphis, Tenn...... 27,358 32,666 16,176 26,484 11,271 10,520 14,736 2,311 20,332 8,216 366,342 820,494 391,138 582,312 193,183 * 43,699 54,690 45,141 55,752 20,159 73,904 101,763 103,952 131,048 33,046 144,214 210,642 108,781 202,344 19,553 9,716 12,549 6,345 11,529 1,680 11,435 34,588 22,287 50,816 1,676 Omaha, Nebr New Haven, Conn.., Scran ton, Pa Syracuse, N. Y St. Joseph, Mo 14,801 11,758 15,422 10,624 8,188 7,134 3,468 3,727 3,340 3,696 306,487 337,740 287,794 311,811 158,917 34,503 36,872 38,092 31,385 26,086 77,895 65,367 77,895 79,076 24,148 72,608 68,997 85,694 85,833 38,025 5,152 7,772 5,500 9,445 3,284 12,680 8,700 7,203 5,775 28,297 13,631 315 1,372 410 6,070 418,563 323,019 186,777 170,863 256,545 28,841 23,650 10,864 11,682 80,040 80,412 19,227 24,065 57,811 65,020 56,019 45,838 33,855 73,591 9,917 4,995 13,163 8,079 13,470 2,550 8,356 7,662 3,436 2,287 238,128 176,861 308,649 288,428 254,059 50,126 13,213 26,579 31,197 32,678 56,088 40,865 77,503 89,655 62,589 36,102 23,864 74,984 64,944 81,753 37 Portland, Oreg Paterson, N. J. Atlanta, Ga Richmond. Va Dayton, Ohio Fall River, Mass Nashville, Tenn Grand Rapids, Mich. Hartford, Conn Cambridge, Mass 7,308 6,240 5,041 3,078 1,528 105 5,072 22,325 18,277 1,405 1,467 1,720 180 16,688 13,382 10,564 11,992 4,391 4,494 5,544 10,100 5,729 485 1,295 1,000 341 3,750 2,000 2,023 1,595 3,163 14,183 17,011 3,746 3,632 18,343 2,423 6,789 3,775 1,917 196 250 1,020 3,325 1,070 5,650 7,286 9,455 1,975 11,879 16,654 30,815 10,418 2,064 7,658 14,553 11,859 1,123 302 782 898 1,133 i Total payments for expenses of schools given in Table 38, page 331. 175 130 GENERAL TABLES. 153 AND SPECIAL SERVICE EXPENSES: 1908—Continued, assigned to each, see page 79. For a text discussion of this table, see page 25.) CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. | VI.—Education—Continued. VII.—Recreation. Schools1—Continued. 1 Parks, gardens, etc. Of city—Continued. Art galleries and museums. Libraries. Aggregate. City General supervision. num ber. Schools for special classes. Of other civil divi Private. sions. Salaries and wages. Of Of teach ers. others. All other. All other. Salaries and wages. All other. Salaries and wages. All other, j Total. $245,174 $16,183 $86,839 $40,962 $267,339 $2,796,573 $2,355,703 $481,138 $283,458 [$13,816,255 205,713 14,153 ; 16,845 1,045 810 [ 13,508 175 ! 9,108 77,527 3,077 5,824 411 16,246 179,162 5,897 45.101 5,581 42,273 800 13,238 1,829,607 500,168 253,587 213,211 1,267,902 470,718 383,841 233,242 461,167 15,609 1,456 2,906 Salaries and wages. Service transfers. All other. $8,378,596 $5,236,061 $201,598 j $631,938 $122,887 10,342,022 2,048,525 893,363 532,345 252,085 16,188 14,584 601 Miscella neous. Salaries and wages. 6,265,685 1,231,871 549,932 331,108 3,901,463 798,547 336,941 199,110 174,874 18,107 6,490 2,127 401,607 142,504 61,206 26,621 80,261 33,416 6,779 2,431 $143,208 84,856 49,600 12,163 $11,374 41,064 3,499 2,773 1 2 3 4 2,734 2,509 1,643 2,027 5 6 7 8 846 2,271 1,693 340 2,920 102 9 10 11 12 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. $27,373 $19,969 41,932 $2,606 10,861 17,058 1,920 7,700 34,131 3,386 7,697 $260 3,556 9,186 24,734 9,933 $524,560 170,101 114,969 71,465 $73,405 239,540 9,007 81,500 $470,417 $369,312 80,091 1,458 65,153 39,685 83,511 1,485 92,310 55,000 106,723 62,493 i 7,44i 720 2,409 214,881 124,698 11,754 8,400 6,381 400 600 569 1,265 422 1,728 59,148 34,649 51,440 69,453 48,581 38,998 40,170 39,090 7,263 5,153 10,670 1,853 572 12,636 26,506 396 15,540 46,984 20,445 39,841 47,433 17,610 11,974 23,119 32,632 26,141 6,632 6,800 5,250 10,000 $3,252,840 2,370,103 876,640 294,689 $59,083 82,172 88,594 543 $2,186,032 $1,066,017 898,657 1,334,057 478,650 397,990 124,151 170,538 $791 137,389 968,274 307,902 368,439 261,624 456,388 171,630 249,117 206,157 509,150 128,992 119,322 55,181 2,736 1 13,396 232,291 381,081 1 277,935 87,919 153,005 251,495 190,302 59,082 75,499 129,586 87,633 28,837 3,787 130,772 65,047 277,655 188,811 72,552 42,580 202,289 122,471 37,1% 22,467 73,896 66,229 21,024 15,881 8,242 8,075 7,280 286 14,550 11,957 15,210 4,919 I 4,560 4,219 1,470 111 i6,77i 4,466 '• 13 14 15 16 GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. $39,721 17,492 1 31,858 29,207 22,302 $17,849 $214 H65 $5,324 498 5,782 9 75 ' 2,400 9,250 $810 2.425 5,600 10,000 i,500 5,000 ! 3,530 1 205 : 438 489 13,736 54,833 27,612 46,222 6,780 5,611 26,117 21,937 32,740 7,010 7,472 12,550 12,366 18,185 11,956 12,015 | 13,605 6,858 26,532 1 | 13,835 79,377 149,477 165,248 41,479 241,388 42,895 98,611 90,759 28,772 114,022 1 34,666 50,866 72,099 12,707 124,860 14,818 159,643 39,661 66,669 ] 82,684 9,692 130,571 21,666 36,224 49,099 5,126 27,313 15,646 27,767 33,585 55,253 35,128 9,149 50,325 1 12,400 28,724 24,083 6,732 32,022 7,308 26,529 11,015 2,417 18,303 5,092 44.505 19,312 28,712 33,106 11,049 27,619 15,708 19,741 24,504 8,002 16,886 3,604 8,971 8,155 3,047 19,449 23,152 32.463 61,182 5S.063 15,186 12,534 19,039 48,477 18,866 4,263 10,309 11,227 12,280 39,115 27,000 i6,525 5,987 11,293 i2,749 9,946 $59,277 12,916 58,666 31,736 50,074 $146,806 27,540 115,836 71,824 152,827 21,487 12,740 19,994 12,902 13,377 8,318 16,525 9,522 375 $87,529 14,624 57,170 40,088 101,604 $47,632 27,586 19,486 29,241 39,994 21,145 8,354 4,017 1,500 7,778 6,906 5,631 10,870 14,500 15,329 $3,160 $189 7,155 4,683 2,000 5,000 1 1,080 4,214 2,611 1,675 ' Not reported separately. $i,149 $9,500 $5,024 5,400 3,166 4,000 1,311 4,189 284 17 18 19 20 21 165 2,795 4,804 289 1,453 22 23 24 25 26 630 1,073 5,749 1,830 27 28 29 30 31 2,798 1,816 I 13,777 2,390 I 28,736 ! 8,894 9,353 i 2,506 | 1,759 « 2,349 2,678 i ! ; j 447 309 2,197 425 82 || r, 2,820 3,900 2,966 6,257 8,213 3,133 2,500 1,500 3,200 1,000 330 378 236 32 33 34 35 36 2.500 3,800 600 1>200 1,050 677 37 38 39 40 41 1,618 | 900 1,800 | 5,588 2,305 250 100 498 826 ! 481 42 43 44 45 46 44 STATISTICS OF CITIES. 154 TABLE 4.—PAYMENTS FOR GENERAL EXPENSES [For a list of the cities arranged alphabetically by states, with the number GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. VI.—Education—Continued. Schools.* Of city. General administra tion and general Elementary day schools. Pensions and gra tuities. Salaries and wages. Allother. Albany, N . Y Reading, Pa Lowell, Mass Trenton, N.J Bridgeport, Conn. 16,700 9,940 8,530 9,365 9,393 S554 4,367 1,522 600 1,131 Camden, N.J Wilmington, Del.... Des Moines, Iowa... Lynn, Mass New Bedford, Mass. 12,005 6,875 10,269 10,411 10,519 3,338 2,335 5,501 6,195 5,279 Kansas City, Kans.. SpringfieldL Mass.... Troy, N . Y . Oakland, Cal Lawrence, Mass 11,735 12,628 9,350 12,661 7,558 5,650 5,404 535 1,538 2,313 Somerville, Mass... Duiuth, Minn Savannah, Ga Norfolk, Va , Yonkers.N.Y 5,210 8,305 2,767 13,450 3,107 2,049 8 Schenectady, N.Y.. Hoboken,N.J Peoria, 111 Utica,N.Y Manchester, N. II... 6,712 10,900 13,579 9,486 5,233 10,886 7,368 2,306 832 E vansville, Ind San Antonio. Tex Elizabeth, N. J Waterbury, Conn Salt Lake City, Utah. 5,696 6,506 6,260 9,105 17,721 1,416 1,285 2,440 2,802 5,996 Wilkes-Barre, Pa.. Erie, Pa Houston, Tex Tacoma, Wash Ilarrisburg, Pa 5,755 10,702 5,220 12,686 7,410 1,096 1,432 8,057 2,520 Portland, Me Charleston, S. C Youngstown, Ohio., Dallas, Tex '... 6,165 2,500 7,975 6,424 478 220 1,273 1,248 Terre Haute, Ind.. Akron, Ohio Fort Wayne, Ind.. Holyoke, Mass 9,057 7,091 6,070 8,301 Brockton, Mass. Covington, Ky.. Lincoln, Nebr... Saginaw, Mich.. 6,638 5,100 4,445 9,590 Salaries and wages. Day high schools, normal schools, and colleges. Salaries and wages. 3,535 2,679 <) Of others. $214,234 159,871 215,082 246,174 178,227 119,674 23,709 52,817 18,936 16,808 263,105 141,433 268,866 170,428 179,182 Salaries and wages. Allother. All other. Of teach ers. Night schools. Of teach ers. Of others. 150,936 35,015 55,849 49,995 52,910 143,778 31,871 40,664 i8,138 33,769 «2,700 3,879 6,250 2,435 2,117 114,189 8,456 13,622 15,530 7,871 $9,363 4,496 17,772 5,063 1,685 S565 660 3,181 559 545 29,573 11,200 29,781 22,737 20,825 63,075 32,712 78,167 39,532 51,111 24,338 30,022 68,413 51,418 35,363 4,570 2,250 7,230 5,173 3,213 16,513 6,723 20,423 14,176 10,563 2,171 1,620 1,001 5,102 5,38S 460 136,342 249,774 161,173 368,371 166,913 12,870 35,439 19,699 25,389 26,153 25,359 68,064 66,511 69,741 36,130 44,035 81,667 35,705 82,823 29,566 5,006 12,842 3,852 4,418 1,555 12,309 22,382 10,094 10,934 5,754 12,329 3,016 9,162 11,826 220 213,854 180,009 19,745 28,507 44,559 52,503 67,827 32,427 4,994 4,048 14,323 9,525 n 7,596 507 630 7,802 84 656 3,4SS 5,488 870 3,467 1,693 405 312 100 150 105 <*) (,, soo Of teach I Of others. ers. m 16,927 62,605 13,018 44,2S2 149,086 217,269 171,701 156,622 92,949 12,487 21,818 9,097 14,669 15,085 17,684 8,252 33,130 55,507 31,726 37,838 24,570 29,036 27,003 25,315 29,353 16,527 1,440 2,400 1,560 3,627 1,560 12,367 5,511 9,227 2,414 7,558 5,872 138,522 152,076 117,203 159,979 299,557 14,980 13,401 11,450 22,822 26,937 25,492 30,621 32,762 47,890 91,950 38,314 26,837 22,432 21,900 53,017 2,750 1,876 1,765 2,112 6,623 3,885 1,223 5,192 2,938 16,078 124,885 113,519 131,874 205,557 124,718 12,636 13,695 9,984 17,625 17,521 39,840 27,642 28,638 34,647 42,152 23,462 28,426 31,897 62,213 36,559 1,200 2,520 1,800 4,077 3,234 4,786 8,903 5,434 15,344 11,157 140,202 49,451 134,190 163,930 19,765 1,300 19,371 11,282 44,520 13,231 45,658 16,337 33,057 8,850 26,700 27,871 2,640 300 1,565 2,821 2,946 4,384 3,516 450 1,840 2,705 3,219 744 2,580 138,185 136,027 97,883 128,050 16,629 14,820 10,874 14,127 56,094 33,399 31,805 40,733 28,070 34,241 29,954 29,640 1,959 3,058 3,123 4,758 1,219 5,8a? 6,635 11,116 633 119 6,259 501 3,627 3,761 1,252 128,623 83,564 114,664 107,422 16,409 7,320 9,246 35,992 19,169 31,257 33,773 40,625 11,552 41,113 49,375 5,124 960 2,106 5,930 12,891 3,297 8,556 11,482 1,435 3,352 97,210 235,158 2,746 2,834 1,147 3,872 1,492 13,425 * Total payments for expenses of schools given ' For estimated school expenses, see page 28. 2,772 570 505 6SS 218 6,649 4,9S0 69S 270 1,226 1,226 1,990 203 120 517 105 1,336 125 195 *i,*188 3,612 230 491 1,850 <•>,240 (») GENERAL TABLES. 155 AND SPECIAL SERVICE EXPENSES: 1908-Continued. Assigned to each, see page 79. For a text discussion of this table, see page 25.) GROUP HI.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. VI.—Education—Continued. j J VII.—Recreation. Schools •—Continued. Parks, gardens, etc. Of city—Continued. Art galleries and museums. Libraries. Aggregate. City General supervision. num ber. Schools for special classes. : other i Ofcivil Salaries and wages. Of Of teach ers. others. Private. divi 1 sions. ! | j All other. : Salaries and wages. i 1 $610 ! $8,000 $3,149 . i $2,413 \ All other. All other. 21,3S0 9,378 11,216 7,183 2,250 3,080 5,521 i i i 433 4,700 i i 1,502 ! ****j i "" $28,736 3,854 6,394 8,410 8,042 5,512 19,284 6,265 16,573 20,287 8,506 18,864 5,655 8,581 11,545 i 25,966 ] 9,424 ; s.Jaa 43,440 6,500 20,946 9,669 9,859 38,907 24,071 51,844 12,811 2,514 11,029 12,732 12,298 4,783 30,074 11,726 j 25,304 j 20,662 18,739 7,345 27,638 11,019 39,546 8,028 9,617 9,186 17,338 13,844 9,872 20,332 2,391 7,966 6,818 8,867 3,555 18,940 48,355 6,737 1 10,411 1,037 13,123 38,006 1,435 6,877 2,518 5,817 10,349 5,302 2,744 5,486 16,747 7,124 10,786 18,204 3,435 11,755 3,213 7,854 14,354 2,051 4,992 3,911 2,932 3,850 10,483 6,782 7,917 i 30,975 ! 27,565 ! 6,550 5,860 1*314 19,463 j 12,559 3,933 922 6,603 11,512 15,006 16,621 1 19,895 8,554 22,465 9,992 i 8,075 6,955 13,792 6,629 8,719 1,599 8,673 3,267 ! 3,006 8,423 8,284 1,387 513 2,624 3,377 2,310 672 3,045 773 2,180 3,077 2,149 7,235 fl-Qfil 12,428 4,468 549 Service transfers. | 11,920 ! 25,154 j 31,832 34,476 ! 28,288 6,747 $1,500 1IYASQ $676 607 8,747 10,547 2,504 s.fisn 8,010 10,932 12,394 4,114 6,000 12,157 11,115 10,834 5,222 4,685 1,600 2,451 7,H4 6,255 9,319 7,573 6,468 4,219 9,760 9,189 3,361 11,792 6,516 5,580 100 10,807 5,541 500 600 780 Salaries All and wages, i other. Salaries | and wages. Miscella neous. ! *"*"*"! ** .......... ... Total. $59,452 10,478 10,276 12,087 18,282 $11,900 a.aan 13,079 13,797 8,841 i 3,22i Salaries and wages. $88,188 14,332 ! 16,726 20,497 • 26,324 $5,976 8,831 ' 8,137 8,229 9,433 11,754 11,609 ' 7,000 *! * "i i * | i $9,437 Aiiinthpr Ilother $2,396 1,040 1,317 2,200 1,713 $56 4 47 48 49 50 51 $148 200 i32 300 1,089 1,5S0 1,200 ' 300 1,800 35 358 5,309 2,050 900 1,500 1,200 338 688 145 337 419 : 250 57 58 59 60 61 ! 960 1,500 1,800 10 62 63 64 65 66 ! ! 4,163 2,726 300 681 329 1 1,500 i 1,575 1,586 I I 2,100 1,260 770 3,400 I 3,520 i i j j 800 578 1,901 2,280 | 840 240 320 125 149 790 . 67 68 69 70 71 72 73 74 75 76 57 54 77 78 79 80 81 429 4 441 i 21,870 4,008 666 270 1 1,300 10,077 5,331 4,497 5,654 4,719 3,277 5,306 13,000 4,654 3,519 11,047 13,366 7,285 4,856 4,307 1,960 7,052 4,920 6,952 2,6S9 4,490 3,749 5,194 8,008 3,ioi i,705 850 , 200 126 1,000 * Not reported separately. 35 549 200 1 251 ! 8 1 23 t 552 j ! 6I 48 j 840 ! 965 1 j > 52 53 54 55 56 82 83 84 $5 87 88 89 9G 91 92 93 STATISTICS OF CITIES. 156 TABLE 4.—PAYMENTS FOR GENERAL EXPENSES [For a list of the cities arranged alphabetically by states, with the number GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1908. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. VI.—Education—Continued. Schools.1 Of city. City num ber. General administra tion and general expenses. Elementary day schools. Pensions and gra tuities. Salaries and wages. Aliother. Salaries and wages. Salaries and wages. All other. Of teach ers. Of others. 94 Altoona, Pa 95 Spokane, Wash 96 Lancaster, Pa 97 Birmingham, Ala 98 Bayonne, N. J S3,740 10,805 3,553 5,050 6,545 5577 3,775 1,005 1,920 1,750 $111,590 289,658 66,232 96,722 178,096 114,466 28,676 9,800 6,786 14,134 $22,705 75,970 24,312 14,217 55,789 South Bend, Ind 4,777 7,588 12,280 5,044 6,902 4,210 .4,480 4.645 2,639 2,086 125 1,111 242 94,768 103,595 97,204 117,759 119,032 11,854 10,941 12,360 16,837 14,214 22,681 29,693 30,192 47,109 32,155 1,109 331 812 92,892 69,797 96,139 (a8) 12,792 7,535 9,376 37,196 15,422 20,123 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 123 123 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 Butte, Mont McKeesport, Pa Pawtucket, R. I Sioux City, Iowa Johnstown, Pa Dubuque, Iowa Binghamton, N. Y . . . Mobile, Ala Augusta, Ga East St. Louis, 111.. Passaic, N.J Topeka, Kans Allen town, Pa Atlantic City, N. J. Springfield, Ohio... Montgomery, Ala.. Davenport, Iowa... Little Rock, Ark... Wheeling, W.Va... Springfield, IU York, Pa Maiden, Mass Wichita, Kans Bay City, Mich South Omaha, Nebr.. Quincy, 111 Newcastle, Pa Superior, Wis Canton, Ohio Jacksonville, Fla... Chester, Pa Chelsea, Mass Joplin, Mo Newton, Mass Salem, Mass Haverhill, Mass Rockford, HI Knoxville, Tenn... Galveston, Tex.*.... Elmira,N.Y New Britain, Conn... Oklahoma City. Okla Kalamazoo, Mich Woonsocket, R. I Chattanooga, Tenn... Racine, Wis Fitchburg, Mass Auburn, N. Y Joliet,IH Macon, Ga WestHoboken, N. J.. Everett, Mass Oshkosh, Wis Sacramento, Cal Pueblo, Colo Newport, K y . , Taunton, Mass i La Crosse, Wis I Fort Worth, Tex, 8,257 7,400 4,600 6,675 4,890 8,680 3,100 6,285 5,960 5,560 5,234 4,801 5,168 5,601 5,682 8,020 3,452 3,225 5,620 6,865 %« 5,592 5,380 8,000 4,256 3,920 3,120 4,484 4,418 4,556 5,815 5,300 4,567 3,790 3,600 4,525 5,461 7,317 <"> ^ 4,600 8 () 1,841 1,605 798 1,191 355 1,762 352 4,192 1,815 2,055 908 1,605 2,015 250 96 481 348 212 2,939 745 1,087 485 426 257 1,465 611 826 2,068 1,620 1,301 4,530 3,557 5,543 8,384 4,860 4,423 3,587 3,499 1,000 1,676 396 722 1,666 1,382 290 1,064 2,067 3,551 761 19,417 10,410 12,576 9,951 7,990 14,541 1,797 9,744 5,237 6,180 106,068 79,802 117,707 74,595 92,189 8,793 9,946 11,966 7,056 10,243 13,645 8,493 10,230 16,036 11,700 67,482 94,827 62,265 164,524 78,051 102,412 84,992 51,607 53,052 77,961 67,493 106,653 81,217 55,189 56,435 67,759 70,260 57,925 526 (*) (») 109,327 119,497 116,074 82,978 87,725 90,790 44,669 114,130 75,953 99,014 83,867 71,276 82,692 103,016 87,513 3,000 1,236 1,917 5,888 1,933 944 Day high schools, normal schools, and colleges. ! 80,341 106,380 58,941 134,041 108,888 46,516 80,790 65,224 83,946 9,542 10,517 5,400 14,352 9,920 14,217 10,969 4,234 3,316 7,167 7,686 8,858 9,222 6,172 3,384 8,275 7,109 7,647 9,655 825,161 31,377 23,152 33,250 47,663 17,173 6,329 50,917 13,465 22,780 25,579 23,192 30,033 27,099 20,581 24,692 17,316 28,304 24,933 20,293 (8) , 22,961 22,851 29,151 46,471 20,725 29,144 23,864 9,461 6,321 23,101 23,769 24,487 24,412 20,512 10,129 11,843 18,882 12,551 14,405 5,400 8,561 8,698 6,638 40,705 34,614 13,642 19,555 22,070 9,045 25,783 22,912 24,002 6,078 40,395 5,814 11,628 6,790 11,676 13,727 64,429 « Total payments for expenses of schools given in Table 38, page 331. Salaries and wages. All other. Of teach ers. Of others. 84,837 16,600 25,514 18,290 18,320 26,290 20,250 15,853 20,912 22,919 16,850 20,963 $6,624 5,771 1,884 3,034 1,240 2,257 1,449 . 2,160 1,360 2,948 1,480 1,130 1,438 $7,156 30,200 7,599 6,000 4,930 3,424 5,166 11,761 4,3S8 5,542 7,858 2,120 1,835 8 to 82,412 1,475 960 2,670 725 2,000 1,700 720 6,011 1,425 480 2,040 1,620 3,686 1,181 1,710 17,526 22,807 33,945 16,010 22,608 20,750 11,250 32,129 15,310 12,147 27,109 15,735 39,452 19,845 29,325 16,761 16,410 15,218 22,897 23,172 <*) 11,397 21,222 11,948 51,200 23,875 23,746 25,486 13,246 13,262 19,575 15,818 30,364 34,293 8,705 10,818 18,694 24,871 18,510 21,315 <*>8,941 « 19,343 15,10728,660 27,615 9,474 13,160 17,576 I San Juan, P. R. Night schools. 7,924 2,340 1,698 810 2,550 1,620 ( ? >5 oo 2,023 810 2,640 1,702 1,047 4,965 640 615 755 1,943 990 2,825 560 450 1,350 1,900 833 2,305 m m 2,732 1,563 2,760 1,598 840 1,328 3,215 2,214 Aliother. Of teach Of others. ers. 7,639 7,705 3,769 4,500 1,768 1,668 5,054 2,290 2,375 7,642 6,565 10,890 2,523 4,498 1,071 2,079 4,772 4,400 6,036 1,200 6,753 3,705 17,199 3,322 5,812 8,714 2,142 3,157 3,525 • 3,654 4,581 12,625 2,005 859 6,016 7,656 3,784 2,754 $112 1,430 1,441 $316 4,8 465 329 104 7,016 456 $52 562 22 175 63 561 100 100 4,537 900 1,241 423 85 4,572 *i75 871 184 "92 *i62 2,736 300 300 *2,*i46 144 120 "592 2,567 2,447 300 45 552 2,735 1,284 1,115 1,957 60 280 72 3 120 200 232 268 1,6 921 729 135 50 300 ,30 450 564 3,329 3,255 7,035 6,070 6,450 1,529 2,892 4,901 5,611 8,000 2,138 2,043 132 543 6,048 20 700 382 1,010 (») 2,454 » For estimated school expenses, see page 28. 311 "'284' GENERAL TABLES. 157 AND SPECIAL SERVICE EXPENSES: 1908—Continued, assigned to each, see page 79. For a text discussion of this table, see page 25.) GROUE IV.-CITIES HAVING A POPULATION OP 30,000 TO 50,000 IN 1908. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. VI.—Education—Continued. VII.—Recreation. Schools1—Continued. Parks, gardens, etc. Of city—Continued. Art galleries and museums. Libraries. City num General supervision. ber. Aggregate. Schools for special classes. 1 Of other civil divi Private. sions. Salaries and wages. Of teach Of 1 others. ers. All other. All other. Salaries and wages. Allother. $800 $8,8i5 I sio 4,225 3,144 10,086 2,230 5,950 3,441 i • $i,666 $112 i,75S $13,238 2,650 im 4,248 j 2,580 ! 4,825 4,765 1 2,877 165 3,0SS 4,394 2,963 5,893 | 3,510 1,692 5,086 6,515 3,946 911 7,783 7,707 2,220 4,484 2,908 3,284 4,714 3,473 1,100 6,241 566 3,700 1,815 4,249 4,236 3,034 3,856 3,993 4,010 1,844 2,295 2,646 11,160 5,735 8,654 7,907 2,007 3,418 16,958 4,739 9,748 8,300 3,338 4,500 4,000 1,841 2,931 1,552 2,247 4,208 4,430 4,000 3,364 900 1,744 4,606 4,529 6,364 3,472 1,402 5,109 4,000 2,959 3,000 . 2,208 3,030 3,710 1,483 4,001 3,976 4,571 825 . 228 5,584 925 1,200 750 2,591 I 3,546 3,999 7,669 3,855 2 400 4,571 si ' 4 16 2,015 All other. Total. $13,645 1,500 993 5,037 2,439 12,472 1,997 6,016 3,317 3,905 | 4,725 . 2,926 5,856 Salaries and wages. l ! $626 2,280 $6oi I $500 25,830 924 10,177 4,567 13,759 718 629 5,406 5,026 1 1,435 1,642 7,436 4,541 8,399 1,169 5,068 12,330 1.921 63,290 8,839 4,102 22,127 4,050 32,781 3,436 19,372 5,104 2,764 745 15,616 604 9,276 3,014 19,344 4,000 10,393 1,970 28,814 11,502 8,060 2,404 522 1,663 6,480 4,172 12,185 2,550 320 8,834 6,606 4,030 1,171 10,297 3,970 1,884 13,006 4,083 13,464 31,378 499 3,467 5,554 3,126 1,087 a Not reported separately. Salaries and wages. $i7,454 614 6,800 2,878 11,389 3,002 3,765 1 1,152 1,252 4,783 2,957 6,531 533 3,716 9,685 1,307 43,053 6.813 j 2,687 13,165 2,706 \ 26,352 1 540 5,760 3,354 2,039 513 9,379 343 6,513 2,391 16,870 3,303 1,204 1,379 9,353 5,966 5,540 1,400 349 1,378 3,919 1,885 8,236 1,983 3,532 5,001 459 569 6,235 1,662 486 i 3,959 2,703 10,748 23,511 409 1,501 2,959 1,183 300 Salaries and wages. Miscella Service transfers. neous. $500 8,376 310 3,377 1,689 1 2,370 718 629 2,335 1,261 283 390 1 2,653 475 1,868 636 1.352 2,645 614 20,237 2,026 1,415 8,962 1,344 6,429 2,896 13,509 1,750 725 232 6,237 261 2,763 623 2,474 697 9,149 591 19,461 5,536 2,217 1,004 173 285 2,561 1,836 3,949 567 300 5,302 1,605 3,532 602 4,062 2,308 1,398 8,999 1,380 2,716 7,867 90 1,961 2,595 1,943 787 1 $3,664 725 2,361 150 720 . 169 i,io9 900 i,3so 1,000 ! 1,050 1,325 720 6,270 43 720 1,500 40 66 303 • i,2oo 300 451 i,250 720 20 300 39 48 300 5 1 All other. 94 95 96 97 240 98 24 99 100 101 102 103 104 105 106 107 108 109 110 7 111 112 113 114 6 115 116 433 117 118 119 876 120 121 122 123 124 125 126 127 128 6 129 130 131 132 [ 133 134 18 1 135 136 137 138 139 3 140 141 142 143 144 145 U 146 147 148 149 150 151 152 153 154 9 155 156 157 $795 -' STATISTICS OF CITIES. 158 TABLE 4.—PAYMENTS FOR GENERAL EXPENSES [For a list of the cities arranged alphabetically by states, with the number I CLASSIFIED BY DEPARTMENTS, OFFICES, AND A C C O U N T S - C O n t i n u e d . VII.—Recreation—Continued. Parks, gardens, etc.—Continued. City num ber. CITY. Grand total.... Group I Group II Group III Group IV i Buildings and grounds. Zoological collections. Park police. Salaries and wages. All other. Salaries and wages. $5,418,071 $3,588,887 $690,874 $19,854 2,702,435 500,742 241,093 144,617 553,880 87,844 35,778 13,372 18,185 625 842 202 3,922,442 869,869 396,521 229,239 All other. Salaries and wages. All other. Playgrounds. 188,730 28,709 6,282 6,472 Trees in streets. Salaries Salaries Salaries All other. and All other. and and Allother. wages. wages. wages. $254,734 $230,193 $367,052 $155,234 237,827 12,884 990 3,033 Music in parks. 308,554 47,694 6,279 4,525 128,160 19,154 6,059 1,861 $10,667 $254,057 $289,946 10,238 429 167,702 69,801 13,760 2,794 231,859 21,430 26,319 10,338 $56,576 42,687 1 5,268 ! 5,330! 3,291 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. 1 New York, N. Y 2 Chicago, 111 3 Philadelphia, Pa 4 5 6 7 8 Boston, Mass Baltimore, Md Pittsburg, Pa Cleveland, Ohio 9 Buffalo, N. Y 10 San Francisco. Cal 11 Detroit, Mich. 1ft Cincinnati, Ohio 13 Milwaukee, Wis 14 New Orleans, La 15 16 Newark, N . J $1,460,117 779,800 210,122 115,092 $710,821 865,672 138,190 98,052 265,248 107,347 163,450 99,046 ooifi. 994 100,106 224,631 135,109 36,909 49,548 93,795 61,542 20,684 41,267 28,943 94,598 60,657 36,900 16,148 31,566 21,633 71,200 72,534 21,156 $270,437 126,268 13,680 20,184 33,007 45,437 $8,344 7,370 1,790 4,917 13,424 7,477 2,374 681 $121,075 12,571 2,340 9,571 $15,924 4S,229 3,979 12,231 7,496 10,930 2,215 2,186 12,770 6,026 $69,755 114,430 2,396 14,811 2,628 2,834 15,859 3,585 42,716 2,376 27,363 6,726 3,697 4,813 8,837 7,058 9,711 7,701 9,418 10,094 516 4,107 5,100 1,944 37,753 60,552 16,675 $54,865 11,574 30,000 746 1,284 116 3,727 10,578 1,133 4,925 $56,664 $111,014 24,175 29,300 13,907 14,9S6 $4,694 5,544 $10,540 1,098 283 9,766 5,715 17,885 4,175 4,522 7,280 508 4,908 20,294 8,248 8,939 1,031 6,681 41,026 12,113 3,669 13,926 3,462 2,260 3,873 GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. 17 18 19 20 21 St. Paul, Minn $56,056 8,305 48,000 19,418 76,873 $36,884 3,326 55,084 25,488 18,737 22 23 Rochester, N. Y 24 25 Toledo, Ohio 26 33,459 69,525 40,407 19,278 74,972 25,250 28,616 62,694 10,485 39,705 6,684 103,074 18,196 29,067 34,791 5,102 19,352 13,890 16,045 19,780 32 33 34 35 36 24,691 18,689 4,258 23,579 4,708 17,413 7,290 2,217 9,210 4,531 37 38 39 1 40 41 21,219 11,908 15,601 23,304 5,436 10,024 3,160 2,428 2,792 1,508 42 43 44 45 46 Cambridge, Mass 9,622 7,934 16,676 37,271 6,868 2,562 9,485 9,965 7,042 30,677 27 28 29 30 31 Seattle, Wash Memphis, Tenn $13,029 1,820 15,812 9,314 $401 | $80 16,264 6,080 540 $1,078 910 720 732 552 1,737 12 1,933 4,179 600 2,566 7,840 1,016 3,350 900 2,745 900 2,437 144 1,170 6,975 968 974 1,600 200 $448 561 300 899 1,095 4,039 9,781 1,933 5,992 2,500 5,865 6,491 1,507 23 4,183 1,082 36 488 3,824 654 15,185 2,200 iio 12,941 6 3,104 120 1,800 i54 421 498 175 $429 $10,117 3,793 1,020 99 4,369 1,200 2,200 840 2,650 862 385 1,054 4,666 203 39 2,271 5 1,441 3,000 246 1,200 1,516 i Including, for a few cities, payments for salaries and wages. $444 500 5,000 1,444 248 2,700 $619 ! 9,126 313 2,700 3,080 3,280 75 $1,513 1,307 1,040 854 4,347 569 1,137 1,237 836 257 3,602 3,660 i,2i2 840 GENERAL TABLES. 159 AND SPECIAL SERVICE EXPENSES: 1908-Continued. assigned t o each, see page 79. For a text discussion of this table, see page 26.) CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. VII.—Recreation—Continued. j VIII.—Miscellaneous. j J Celebrations, entertain ments, and miscellane ous. Baths, bathing beaches, etc. Aggregate. Damage settlements and current judgments. AUother. All other. Salaries and wages. 1 $610,774 $295,688 $104,540 532,982 37,100 22,839 17,853 237,057 36,044 19,098 3,4S9 66,296 12,117 26,127 All other. Salaries and wages. Total. Miscellane ous. Printing and adver tising.^ Salaries and wages. Service transfers. All other. $714,283 j $6,196,352 $225,062 $5,892,568 $78,722 1 $2,081,637 $831,300 $225,062 511,120 122,895 44,188 36,0S0 4,757,100 851,339 299,971 287,942 190,246 21,714 4,086 9,016 4,490,540 829,365 295,885 276,778 76,314 I 260 1,416,017 434,364 140,107 91,149 392,267 200,809 114,732 123,492 190,246 21,714 4,086 9,016 8 5*3© Salaries and wages. City num ber. Sundries. $26,923 11,424 $1,615,015 93,872 668 5,366 2,148 $3,058,353 G R O U P I . - C I T I E S H A V I N G A P O P U L A T I O N O P 300,000 OR O V E R I N 1908. $233,414 71,963 12,000 3,785 $62,237 36,9SS 7,207 2,517 $47,449 114,413 23,446 1,631 26,360 63,515 15,039 2,282 16,594 15,921 4,940 4,308 10,381 3,830 6,197 2,705 13,857 8,941 2,386 10,576 1,245 7,222 613 $144,383 $2,148,834 757,362 145,735 44,901 $26,923 11,424 263,084 40,129 25,578 16,074 177,223 22,785 994,418 63,305 70,892 j 849 2,570 3,759 2,935 200 j 363 100 2,013 1,101 10,295 $2,121,911 745,938 145,735 25,652 19,349 18,724 72,475 | 33,214 60,787 | $43,830 18,900 70,892 3,962 3,250 32,037 844 809,201 30,814 900 583 895 29,911 4,111 3,872 35,075 69,780 1,722 19,696 40,939 3,962 3,250 18,724 71,575 32,631 59,892 17,902 900 583 895 17,998 41,664 10,522 32,940 75,589 14,729 33,567 41,381 5,809 657 13,874 442 12,350 6,6ii 10,982 $37,865 38,446 38,242 16,085 6,065 14,278 19,349 36,052 5,856 175,190 14,963 68,466 22,785 952,010 60,055 35,075 110,6&t 14,729 39,581 52,363 $606,896 652,066. 101,337 1,286 6,011 10,982 G R O U P I I . - C I T I E S H A V I N G A P O P U L A T I O N O F 100,000 TO 300,000 I N 1908. 1 j 652 11,996 $3,300 2,018 151 508 9,985 $14,060 15,372 25,784 88,774 80,277 360 5,605 1,169 285 5,075 4,715 750 3,059 4,231 23,681 20,384 17,823 17,845 160,512 $6,601 4,393 $2,426 2,774 838 7,070 188 24 498 551 $11,968 61,009 3,395 1 2,217 6,9S1 19,384 17,851 8,992 60,291 19,654 80,185 14,694 16,077 2,473 1,067 7,221 2,135 | 2,243 2,116 5,297 1 1,189 I 464 103 962 1,321 46 I % 141 51151°—10 914 1,574 iss 10,822 1,500 13,978 11 180 1,000 1 2,787 300 600 12,262 18,344 3,193 10,130 3 1 400 1 L A !1" is9 $5,367 $92 2,569 18,436 41,085 1,666 5,253 7,977 10,994 9,784 95,905 8,694 3,332 6,829 5,253 6,587 19,384 17,851 8,804 39,469 18,154 13,751 845 3,565 3,766 10,900 2,739 15,985 3,298 18,991 7,254 80,185 14,694 16,077 13,978 1,919 74,792 3,656 16,071 38,056 10,171 23,174 6,900 1,083 31,588 6,411 7,599 111 21,573 17,430 17,823 16,931 158,938 2,108 2,949 16,371 38,556 10,171 23,174 7,300 400 2,447 5,210 600 420 $300 1,919 293 $8,601 15,372 22,225 19,338 38,812 $14,060 15,372 25,784 88,774 79,977 12,234 18,344 2,807 10.130 4,301 $5 13,341 28 227 10,569 13,291 ! 636 1 1,652 2,547 $300 51,000 80 2,103 2,949 7,626 .6,126 914 1,574 i,894 56,446 188* 10,822 1,500 8,190 3,011 637 12,965 4,593 300 500 i6,507 173 400 1,183 4,792 983 5,673 1.693 159 17 18 19 20 21 22 23 24 25 26 2,894 1,021 1,941 16,712 27 28 29 30 31 5,393 2,848 13,066 1,919 32 33 34 35 36 2,023 1,875 3,760 5,068 6,616 37 38 39 40 41 510 261 ! 1,415 1 2,805 61 44 42 43 45 46 STATISTICS OF CITIES. 160 TABLE 4,—PAYMENTS FOR GENERAL EXPENSES [For a list of the cities arranged alphabetically by states, with the number GROUP ni.—CITIES HAVING A POPULATION OP 50,000 TO 100,000 IN 190S. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. VII.—Recreation—Continued. Parks, gardens, etc.—Continued. City num ber. CITY. Buildings and grounds. Park police. '■. Zoological collections. Playgrounds. '< Salaries and [ wages. All other. Salaries and wages. Allother. Music in parks. ! Trees in streets. l Salaries and wages. Allother. Salaries j Salaries Salaries j and Allother. and and All other, Allother.: wages. wages. ! J wages. i $18,975 3,578 4,112 4,807 6,842 52 Camden, N . J 53 54 55 56 New Bedford, Mass 4,289 8,673 18,505 5,995 11,863 2,417 7,224 10,245 19,347 6,509 57 58 59 T r o y , N . y 60 61 2,036 15,723 6,219 38,046 5,504 2,176 7,8S6 3,917 12,298 1,045 62 63 64 65 Norfolk, Va 66 7.383 9,186 5,025 10,327 6,007 17,251 2,540 2,593 2,180 1 4,180 67 68 69 70 Utica.N. Y 71 1,037 5,520 31,437 233 6,360 451 4,410 1 6,483 4,423 1 1,713 2,880 3,641 72 73 74 i Elizabeth, N. J 75 76 3,435 8,700 3,213 5,926 12,768 2,051 • 3,339 1 3,436 2,475 3,396! 1,555 77 78 ! 79 80 81 2,752 4,600 1 544 15,283 ! 9,039 2,197 621 4,896 9,710 12,954 82 83 Charleston, S. C 84 85 4,526 5,664 3,380 8,329 J 3,016 10,086 799 6,076 86 87 88 89, 1,927 3,006 7,583 6,130 621 513 2,601 2,811 90 91 Covington, Ky 92 Lincoln, Nebr. 83 472 3,045 725 160 1 2,821 1,983 6,929 ja\ :::::::::::: imm\ r ! $45,684 8,478 8,6t2 6,6S0 16,569 47 Albany, N. Y 48 49 50 Trenton, N . J 51 $960 $76 2,543 160 6,012 582 393 i $661 $572 $542 424 300 98 178 182 2,2li 297 1,126 528 1210 3,580 2,500 2,700 33 1,215 1,500 $710 1,720 558 905 1,985 744 214 6,6S6 i,5S0 1,500 852 18 11,353 517 65 615 101 500 213 4S0 58 2S2 230 219 1,237 35 i ... , 694 1,007 t.afil 1 326 400 575 780 1,340 171 600 500 $i53 900 818 1,333 1,674 3,183 $347 ' 193 2,017 417 405 ! 1 2,541 500 70 800 1,796 336 60S 516 185 121 »Including, for a few cities, payments for salaries and wages. 485 250 . 346 79 2,042 734 GENERAL TABLES. 161 AND SPECIAL SERVICE EXPENSES: 1908—Continued, assignedtoeach, see page 79. For a text discussion of this table, see page 25.] G R O U P I I I . - C I T I E S H A V I N G A P O P U L A T I O N O F 50,000 T O 100,000 I N 1908. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. VII.—Recreation—Continued. " VIII.—Miscellaneous. j i I nath* hftthinir 1 8£S&rt£g ' Celebrations, entertainj Jjents, and misceliane. ! Salaries and wages. Salaries and wages. All other. AH other. Total. | l i $11,372 $7,137 52,476 | SS 1,475 i 300 900 $11,765 6,791 3,087 10,533 3,158 92 SS7 517 2,508; 9,666 580 ^640 SCO 100 4,520 894 9,970 6,715 2,604 6,310 2,872 12,214 18,521 2,790 | 079 1,200 182 1,182 900 5,750 1 i,324 73S 2,750 1 167 90S 1,315 | 1 2,666 3,255 5<i0 202 422 133 852 120 275 Damage Printing 1 settlements i andadver- j and current ! tising.* j judgments. , i | ! 1 523 1,708 | i - - . ... 574 1 $300 ! i i6,533 $300 i,937 302 9,324 9,970 6,292 2,4S3 3,230 6,292 145 2,570 423 121 350 200 6,310 2,522 12,014 18,521 2,006 784 160 «■ i 3,059 2,522 11,292 293 1,991 2,230 2,314 2,020 6,741 3,343 4,304 4,340 3,129 9,569 3,343 ! 1,175 22,352 i i,on $40; 35 i 24 ! . $400 6,003 9,666 3,466 15,13S ' ' 3,802 ! 4,541 j 2,209 | 692 92i ! 40 4,170 423 121 1,646 3,251 11 17,893 350 200 784 1,196 160 720 4,746 2,754 47 4$ 49 50 711 335 15 51 52 53 54 55 56 57 58 59 60 61 2,074 830 1,109 2,828 62 63 64 65 66 161 67 68 69 70 71 2,405 1,332 8,005 713 3,147 500 8,161 5,045 413 1,746 1,844 300 853 500 7,991 90 548 6,421 9,822 22,545 2,900 3,229 155 9,798 696 1,475 150 1,717 9,667 12,747 2,204 1,470 6,736 6,905 6,144 1,470 6,736 6,905 6,144 200 1,992 4,894 4,060 1,110 4,616 1,499 2,078 160 128 512 86 87 88 89 801 1,930 1,991 1,930 1,991 792 597 942 1,364 196 30 45 306 i3,234 12,806 iso 7,542 90 91 92 93 8,005 ! 713 j 3,237 i 500 8,161 1 6,571 9,822 22.545 2,900 550 150 1 ! 616 835 539 12,439 1,148 3,289 45 • •!.... 1... 843 • i 3,466 14,058 3,802 4,541 2,209 1,740 922 • ! 2,056 27,098 6,173 616 2,167 35 1,097 $11,325 1 753 3,063 $11,765 i G,79l 1 3,087 | 10,533 2,858 2,056 : 27.09S 0,173 G16 2,167 297 700 * " t; ••••• ( Salaries . AUother. and wages, j ! 1,567 « 555 1i 1,350 200 1,327 1i 613 ; I i 4,758 2,552 | 1 604 475 400 400 i i AUother. Salaries 1 and I . wages. . Miseellane- • Service ; ous. | transfers, j 4,301 ; 4,500 ! 3,129! 9,569 ! 3,343 ! io i47 City num ber. Sundries. Aggregate. i 1 ! 550 2 i,6so 90 150 428 1 Paymentstostate on account ol Nantasket Beach. 2,427 1,046 2,654 1,202 2,164 i,080 500 573 50 1,116 170 72 73 74 75 76 77 78 79 80 81 82 m 84 85 428 5,084 STATISTICS OF CITIES. 162 TABLE 4.—PAYMENTS FOR GENERAL EXPENSES (For a list of the cities arranged alphabetically by states, with the number GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 190S. CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. VII.—Recreation—Continued. Parks, gardens, etc—Continued., City num I ber. CITT. Buildings and grounds.! Park police. ' , Zoological collections. Playgrounds. ! Salaries and wages. 94 95 Spokane, Wash 96 1 Lancaster, Pa 97 [ Birmingham, Ala 98 99 100 Butte, Mont 101 McKeesport, Pa 102 103 All other. 112,767 .614 6.784 1,579 $6,313 46 3,078 917 $324 8,848 1,846 180 : $1,023 i . $107 Johnstown, Pa Dubuque, Iowa Binghamton. N. Y Mobile, Ala Augusta, Ga 109 East St. Louis, 111 110 111 112 i A lien town, Pa 113 Atlantic City, N. J 533 1,674 8,685 1,307 467 636 475 2,589 385 114 115 116 117 Little Rock, Ark 118 Wheeling, W. Va 5,403 2,687 10,826 1,986 2,020 1,403 6,487 1,170 119 Springfield, 111 120 121 122 Wichita, Kans 123 Bay City, Mich 15,619 540 3,293 3,354 I 2,039 1.153 1,261 i 283 179 1,767 1,363 1.763 r 1 $1,268 • j $16 $250 \ $225 1 449 $354 546 • 56 1,255 i 249 ! 92 436 840 l 1,014 5.154 2,646 11,781 1,600 625 i 13,390 2,637 772 1,313 6,688 2.474 651 7.080 591 1 16,910 | 144 145 146 147 148 Oshkosh, Wis 154 155 150 157 158 i 2,237 393 250 is i 129 130 131 132 133 i 135 653 174 { 49 * 232 1 6,237 136 2,313 470 149 150 151 152 153 1.339 4,463 513 8,779 343 6,513 1,671 139 140 141 Oklahoma City, Okla 142 143 ! 670 ' 360 124 125 126 127 128 1 062 i , 134 135 136 Rockford,IU 137 138 $ii • ! i ,. i Trees in streets. Salaries Salaries | Salaries All other. and Allother. and and A11 other, Allother. wages. wages. wages. i 2,777 1,790 1,152 1,160 4,395 2,117 5,631 104 105 106 107 108 ' Salaries Allother. and wages. Salaries and wages. 1 Music in parks, 3,923 4,340 1,400 349 1,378 j 2.723 2.172 ! 984 173 285 3,619 ' 1,855 5,577 1,263 1.818 2,137 ! 2.713 4811 20 2,576 4,221 459 ! 569 j 6,235 3,579 1.422 2,607 163 4,062 600 450 147 1,980 666 46 367 !! 127 312 1.176 1 68 30 : : : : : : : : : : i : : : : : : : : : : : : | 1,080 930 480 65 25 867 2,243 j 1,298 7,992 1 612 2,512 17,010 ' 199 1,311 j 2,313 j 1.183 7.241 90 916 j 397 ! 1.943 358 498 1.236 329 1,473' 26 14 i.:..::::.::; 45 i 1.662 486 3,214 2,703 10,748 i,69S 2.665 i 250 495 104 j 720 210 220 ! !. i I„ ^_ i i I 397 " 1 I i 5.481 1"" "\ i ' 25 58 75 I i i Including, for a few cities, payments for salaries and wages. r 300 1 GENERAL TABLES. 163 A N D S P E C I A L S E R V I C E E X P E N S E S : 1908—Continued, assigned to each, see page 79. For a text discussion of this table, see page 25.] GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1908. t CLASSIFIED BY DEPARTMENTS, OFFICES, AND A C C O U N T S — c o n t i n u e d . - . VII.—Recreation—Continued. VIII.—Miscellaneous. 1 i w h e Kntiii.i<r £ K u ? g '* Celebrations, entertain! « and misceHane- 1 Aggregate. Damage settlements and current judgments. : All other. i Salaries And wages. All other. All other. and wages. Salaries and wages. Total. i Miscellane ous. i $2,073 8,514 919 5.946 10,673 ' $500 r- i 264 299 200 " $75 r*;...;****i $388 54 ir>i i<5,673 25,913 ! , 5,293 1,9S4 4,541 6,062 ! 1,756 *2S2 2 1,161 i,390 6,188 5,280 10,180 3.013 10,246 1,778 7,867 4,438 150 • 3,878 1.778 7,867 4,438 150 3,878 183 2,436 1,575 1.801 3,262 183 2.436 1,575 1,801 3,262 im 303 ' 44 ! 450 1,895 i 787 1 6.207 10,802 1.747 3.649 2,296 65S 1 * 1 j $166 767 78 968 5,404 210 3,889 9,807 205 3,052 • 973 332 ' 3,622 275 1 260 55 99 100 101 102 103 i,092 $200 404 238 192 701 1,304 2,014 104 105 106 107 108 5,200 1,764 1,351 2,899 12,045 2,848 145 109 110 111 112 113 500 3,726 438 845 50 7,470 1,770 2,542 5,293 6,188 5,280 9,784 3,013 6,086 210 3,889 9,807 205 5.012 } 646 374 4,160 1,552 5,502 3,693 219 650 150 300 149 150 T i 7,462 796 3,691 ! 7,804 2,742 4,837 3,098 705 2,770 1,645 65 100 1 683 693 146 i 2,678 1,200 4,837 3,098 705 2,770 1,645 236 169 964 394 405 2,799 2,915 i 4.222 94 95 96 97 98 6S6| 232 1,440 5,293 1,9S4 4,541 6,062 1,590 2.143 330 20 86 300 i 400 3,726 1,990 13,817 1,820 3,515 7,462 796 6,369 9,004 2,742 . 1,059 2,895 3,726 1,990 13.817 1,820 3,515 125 i ! 215 2,098 8,448 1,909 1,756 6,198 12,045 1,045 • 150 100 % 1,512 5,185 701 1,536 3,454 8,448 1,909 1,756| 6,198 | 12,045 ] $107 I 6,45i 2,104 5,820 1,509 200 56 229 20,076 404 3,031 Allother. $1,966 4,984 919 12 5,500 2,925 2,395 537 200 396 221 105 350 95 $200 $2,844 | Salaries and wages. 2,448 14,942 4,709 2,655 1,684 1,712 1 5.185 j 1,105 1,536 3,454 12 50 378 » Printing and adver tisings Service transfers. $2,073 8,514 919 5,946 10,673 2.448 j 14,942 ! 4,709 ; 2,655 1,684 51 411 275 400 $307 City j num ber. Sundries. 1,806 3,774 2,631 78S 3,353 3,769 577 2,500 2, OSS 2,442 ••* 374 7S4 2,028 5,488 13 5,131 129 130 131 132 133 134 135 136 137 138 2,535 1,556 1,793 225 2,770 3,166 377 480 115 928 578 1,067 i,960 6,207 10,802 1,747 3,649 2,296 '658 _ * P a y m e n ti s t o state on account of Nantasket Beach. 150 1,581 4,970 179 2,091 4,i86 60 32 2,276 4,837 26 1,960 961 490 4,058 1,288 i,430 150 1,896 i,097 2,172 10,802 300 3.809 3,008. 1,961 2,300 428 1,327 2,245 i * j * 2i 183 136 50 474 1,017 4,035 1,447 236 124 125 126 127 128 541 5,569 4.318 '465 955 * 119 120 121 122 123 2.678 1,200 3,252 22 114 115 116 117 118 3,649 1,345 422 139 140 141 142 143 144 145 140 147 148 149 150 151 152 154 155 156 157 STATISTICS OF CITIES. 164 TABLE 5.—EXPENSES OF MUNICIPAL SERVICE ENTERPRISES: 190S. [Cities having no municipal service enterprises are omitted from this table. For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 28.] City num ber. CITY, AND KIND OF ENTERPRISE. Grand total. Group I . . . Group II... Group III.. Group IV.. Total expenses of municipal service enterprises. PAYMENTS TO PUBLIC FOR MEETING GOVERNMENTAL COSTS. $1,796,679 1,269,038 332,959 25,563 242,943 1,219,047 317,300 16,789 242,943 ALLOWANCES FOR— to depart- : inents, ! offices, cn;ij terprises, on Salaries and Miscellane* ! and nd funds l)epr< Deprecia- Interest cost of .! (service ' tion. wages. ous objects.! plant. •I transfers). Totat. $1,870,503 Payments | $SS3,G46 623,801 . 147,426 5,378 106,981 $913,033 595,786 ! 169.S74 ' 11.411 135,962 . $46,302 . $13,008 $14,514 45,279 I 343 675 2,670 3.73S 6,600 1,442 11,573 1,499 $2,670 $1,442 $567 $566 ll GROUP L-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 190S. New York, N. Y.: High pressure water system. Chicago, III.: Electric light systems, Waterworks irks shops. St. Louis, Mo.: Industrial school bakery. Boston, Mass.: Printing department Pittsburg, Pa.: Electric light systems Asphalt repair plants New Orleans, La.: Asphalt plant $52,319 : I 400,818 255,750 $52,319 I $52,319 ,. 355,717 ', 255,577 j; 141,618 ! $214,099 178,234 1 77,343 37,264 37,259 jj 4,200 33,059 152,987 152,987 jj 82,019 70,968 102,230 S 172,482 102,230 ' 168,370 53,557 53,291 48,673 115,079 ; 5S,623 36,505: 95,18S • 95,188 $45,101 '. 173 i. I GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 190S. Indianapolis, Ind.: Asphalt repair plant.. Denver, Colo.: City shop Columbus. Ohio: Electric light systems. Omaha, Nebr.: Asphalt repair plant.. St. Joseph, Mo.: Electric light systems. Nashville, Tenn.: Electric light systems. Grand Rapids, Mich.: Electric light systems. $60,576 $59,443 $23,745 $35,698 j 17,339 17,339 11,922 5,417 63,828 63,828 29,403 34,425 56,588 56,588 32,809 23,779 27,818 27,818 11,568 16,250 64,359 58,011 24,985 33,026 42,451 34,273 12,994 21,279 6,000 $343 3,171 5,007 $6,600 $1,499 GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. 92 Lincoln, Nebr.: Electric light systems. $25,563 $16,789 i I. $5,378 $11,411 j GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1908. 111 Topeka, Kans.: Electric light systems Asphalt repair plant 117 Little Rock, Ark.: Electric light systems 118 Wheeling, W. Va.: Electric light systems 119 Springfield, III: Electric light systems 133 Newton, Mass.: Heating and lighting plant. 138 Galveston, Tex.: Electric light systems 142 Kalamazoo, Mich.: Electric light systems 147 Auburn, N. Y.: Quarry and stone crusher.. 158 Fort Worth, Tex.: Electric light systems Paving plant $13,345 4,328 $13,345 4,328 $6,805 3,690 $6,540 638 11,543 11,543 5,400 6,143 27,831 27,831 17,133 10,698 32,863 32,863 15,135 17,728 4,705 4,705 2,609 2,096 23,636 23,636 5,993 17,643 9,986 17,579 17,579 7,593 12,791 12,791 10,647 2,144 14,464 79,858 14,464 79,858 5,010 26,966 9,454 1 52,892 1 $675 • STATISTICS OF CITIES. 166 TABLE 6 . - P A Y M E N T S FOR E X P E N S E S OF INVESTED FUNDS [For a list of the cities arranged alphabetically by states, with the number PAYMENTS FOB EXPENSES OF INVESTED FUNDS. PAYMENTS FOB EXPENSES OF PUBLIC SERVICE ENTERPRISES. | Classified b y payee. i j City num ber. CITT. Payments to public. Total Total paypayments for For 1 mentsfor For sala expenses of ries and all other 1 expenses of wages. objects. [public service invested enterprises. funds. Classified by character. Payments For in error subse ; meeting governmental quently i corrected ! costs. b y refund receipts. Total. ! J *$475,751 1 $195,954 »$279,797 1 $31,006,079 1 $30,902,682 Grand total Group I Group II Group III Group IV '399,059 | •51,668 10,897 14,127 .*. 19,141,225 1 5,289,073 3,808,873 2,766,908 140,031 '259,028 39,837 411,831 5,195 5,702 10,891 3,236 1 ' $30,881,001 19,104,551 5,246,3S6 3,792,419 2,759,326 19.091,405 5,239,8SS 3,791,645 2,758.063 $21,681 13,146 6,498 ; 774 1,263 i j 1 1 Payments Classified b y object. to depart ments, offices, en terprises, and funds i (service 1 Salaries Miscella transfers). 1 and neous objects. wages. $17,641,757 11,801,202 2,663.487 1,914,299 1,262,769 $13,260,925 $103,397 7~303,349 2,582,899 1,878,120 1,496,557 1 3676741 42,687 16,454 7,582 G R O U P I . - C I T I E S H A V I N G A P O P U L A T I O N OF 300,000 OR O V E R I X 1908, 1 N e w York, N . Y 2 Chicago, 111 3 Philadelphia, Pa 4 5 Boston, Mass G 7 Pittsburg, Pa 8 Cleveland, Ohio 9 Buffalo, N . Y 10 San Francisco, Cal 11 12 Detroit, Mich Cincinnati, Ohio .13 Milwaukee, Wis 14 N e w Orleans, La 15 16 12.983 17,992 «318,370 '16,332 $2,859 8,325 103,980 4,692 $124 9,667 •214,390 M l , 640 8 5,465 2,302 *3,163 1,155 9,412 1,125 2,613 30 6,799 1,392,282 856,219 827,427 536,470 5,530 j 600 418 15,691 1,889 600 3,641 620,675 6.933 418 1 8,758 | 82 471 1 2,393 1 2,165 420 2,393 1,900 i | ! ! 82 ! 51 265 j $1,385 13,861 $6,844,224 2,229.531 2.568,162 1,094,490 $2,069 665 204 43 $4,301,227 1.451,625 1.535,508 736,100 1,3S5,454 844,798 827,427 530,063 492 8,466 ioi" 735,645 476,387 496,301 365,552 650,301 1 376,877 | 331,126 164,636 6,282 618,830 618,613 217 347,561 271,269 l t S45 507,782 539,976 1 ! 507,782 539,976 507,782 539,111 865 235.871 338,880 271,9ii 201,096 259,733 82,401 477,976 285,233 259,709 82,401 476,392 283,248 259,709 82.381 476,392 283.248 20 168,054 61,699 346,361 204,431 91,655 1 20,702 130,031 78,817 1 $6,847,678 2,244,057 2,568,366 1.094,950 $6,846,293 2.230,196 2,568.366 1,094,533 1,385,946 853,264 i 827.427 I 530,188 1 $2,545,066 778,571 1,032,858 358,433 i 4l7 6,336 2,955 24 1,584 l f 9S5 G R O U P II.—CITIES H A V I N G A P O P U L A T I O N OF 100,000 T O 300,000 I N 1908. 17 Minneapolis, Minn 18 Jersey City. N . J 19 20 21 St. Paul, Minn 22 Providence, R. I 23 Rochester, N . Y 24 25 Toledo, Ohio 26 $893 2,767 392 31,741 *91 1,118 , 27 Columbus, Ohio 28 29 30 Seattle, Wash 31 32 Omaha, Nebr • 33 34 35 36 N e w Haven, Conn 44 45 2,721 1,420 4,312 600 3,485 600 . 1 $157,709 985,732 24,085 392,265 150,913 I m 274,752 232,511 1 336,355 1 116,502 ! 12,176 271,889 1 232,511 335,869 ! 115,404 1 ! 12,166 271,856 229,511 335,752 115,194 12,166 172,176 347,765 104,873 375,899 l 195,126 171.792 ! 342,394 103,127 355,817 195,126 171,792 342,394 103,127 355,817 195,124 1,118 * ; i,3oi ! 827 j 500 195 1 195 754 10 83 53 1,050 500 64 Nashville, Tenn $593 92 125 5,241 500 j 1.804 510 83 53 37 38 39 •40 41 42 43 $300 2,675 267 26,500 600 2,123 600 1,640 225 225 182 • 59 605 50 525 64 30 483 i82 80 1,234 707 104,084 1,520 242,186 873 186,066 287,353 ' 81,022 99,176 • 109,171 86,722 103.305 106,815 $157,592 985,732 24,OSS 392,265 149,114 $157,498 985,707 24.085 389,751 148,834 1,234 i 707 $94 i 25 ! 2,514 280 33 3,000 117 j 210 2 $55,133 852,486 1 12,618 213,119 55,663 151,235 159,156 198,025 81,461 6,575 120,654 73,355 1 137,844 33,943 ; 5,591 2,863 100,031 293,259 78,991 189,826 92,082 71,761 49,135 24,136 ! 165.991 103.044 384 5,371 1,746 20,082 1.234 707 1,200 685 34 22 104,084 , 1,520 1* 04.084 1,520 76,566 1,380 27.518 140 242,186 873 186,066 ' 1 285,545 i 81,022 i 242,186 873 186.066 285,545 80,824 121,933 840 96,104 141,552 51,888 1*20,253 33 89.962 143,993 29,134 99,161 109.171 84,248 101.568 104,118 99,161 109,171 84,223 101,568 104,118 59,687 45,755 47,955 77,643 69,889 39,474 63,416 36,293 23,925 34,229 i j ! !! | 198 j 25 $117 $102,459 133,246 11,467 179,146 93,451 1,799 486 1.098 10 1.808 15 2,474 1,737 2.697 i Connected with penal institutions. t0 departments ofllces or ^^^mSmSif^ ' ' enterprises as "service transfers" and reported In footnotes for certain cities. The payments to public "Forallother objects . aggregate $272,638. 'Inch* .... . or enterprises , "service „ . . . . w „««,., w. t luding $7,136 paid to departments, offices, transfers." * Including $23 paid to departments, offices, or enterprises as as "service transfers. GENERAL TABLES. 167 AND OF PUBLIC SERVICE ENTERPRISES: 1908. assigned to each, see page 79. For a text discussion of this table, see page 29.] PAYMENTS FOE EXPENSES OF PUBLIC SEEVICE ENTERPRISES—Continued. Classified b y enterprises. Water-supply systems. Gas-supply systems. Electric light and power systems. Markets and public scales. Docks, wharves, and landings. Cemeteries and crematories. Institutional industries. 1 All other enter prises. ity num ber. 1 Salaries and wages. All other. $13,541,730 $10,248,617 8,985,065 2,186,OSS 1,434,346 936,231 5,446,421 2,223,755 1,385,945 1,192,496 Salaries and wages. Salaries and wages. All other. $456,821 $557,447 159,331 80,962 116,941 99,587 All other. $211,397 $343,766 138,297 48,712 19S.2S1 172,157 88,213 77,192 45,992 Salaries and wages. Salaries and wages. All other. All other. Salaries and wages. All other. $259,722 $157,346 $1,403,585 $949,378 $595,668 $154,001 149,805 53,954 31,450 24,513 i23,6l3 180,039 40,714 105,743 30,963 9,591 11,049 1,358,555 25,020 12,278 7,732 922,953 11,429 7,733 7,263 107,305 102,823 202,852 122,688 15,785 46,455 57,518 34,243 Salaries and wages. Salaries and wages. All other. All other. $45,130 $402,210 $1,127,704 $551,557 43,670 1,460 387,183 9,068 5,959 997,471 64,967 39,240 26,026 323,641 132,191 49,508 46,217 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. $2,328,681 1,3S9,310 1,481,598 686,566 $1,497,700 755,073 987,213 301,049 480,424 393,477 462,798 308,004 497,303 251,992 285,4S9 108,033 325,852 259,798 ill II : 338,881 189,842 JJ $20,048 $58,645 $10,150 . 1,545 1,875 8,650 i i . 10,371 24,234 88,015 90,315 128,000 72,841 $250 511,211,359 *$796,026 2,118 2,059 19,594 44,635 8,758 21,257 29,871 9,424 13,910 22,876 9,676 2,638 37,938 12,374 9,459 17,098 6,009 4,855 14,753 73i 6,631 1,611 12,099 6,774 14,509 310 5,490 3,257 7,721 $6S,49S 60,304 8,535 3,771 80 81,570 2,633 37,501 $8,667 $2,125 7,400 $98,133 9,193 23,992 4,185 53,750 2,092 30,630 21,832 24,404 117,371 3,464 32,282 6,760 $751,037 $154,342 11,013 27,786 173,114 8,696 94,279 8,332 5 6 7 g .4,611 7,307 9 10 11 12 1,633 240 16,383 600 706 358 1 2 3 4 49,000 15,212 13 14 15 16 $2,847 $i,696 7,002 13,430 17 18 19 20 21 7,097 i2,82i 4,475 256 GROUP 1I.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. 1 $101,491 131,486 2,220 169,064 81,987 $55,066 850,876 2,760 210,591 32,890 128,653 112,972 195,077 68,528 115,589 48,276 136,484 29,508 4,519 91,684 293,259 61,264 108,183 87,987 65,920 54,506 20,915 132,375 100,067 | * • • • * ■ ■ ♦ • ;*"* * $908 $184 6,400 8,162 3,002 4,539 1,756 4,617 2,948 2,017 2,100 2,145 1,270 1,846 85 826 8,347 6,225 $1,760 *""i 9,257 • I I : ) i 1 $48,712 1,676 1,200 72,679 | 68,882 16,420 80,004 37,496 48,778 86,743 18,097 29,101 39,202 42,210 30,262 72,257 54,463 2,887 1,380 26,931 34,160 62,328 31,027 24,653 33,953 1,897 34 2,419 2,280 1,832 29 821 477 4 20,826 34,470 5,783 10, OSS 10,916 2,983 $1,460 ! $6,603 2,465 22 23 24 25 26 28 29 4,775 6S1 4,602 j 685 22 34 35 1 5,808 ; 9,300 9,936 600 19,885 1,265 i 15,861 5,386 ! 15,426 3,219 1,803 5,300 267 7,263 1,009 2,969 »Including payments for expenses of ferries, which were not reported separately. • Including $6,103 paid to departments, offices, or enterprises as "service transfers." i Including $581 paid to departments, offices, or enterprises as "service transfers." • Including $452 paid to departments, offices, or enterprises as "service transfers." 30 31 32 33 . 1,000 33 i,527 33 $3 384 1,080 494 140 840 800 5,794 3,110 $825 27 10,299 $88,213 $123,013 2,525 i7,727 192 $80,962 $1,610 36 ;;: 42,752 98,025 i,3oi :: i 37 38 39 40 41 42 43 44 45 46 STATISTICS OF CITIES. 168 TABLE 6.—PAYMENTS FOR EXPENSES OP INVESTED FUNDS [For a list of the cities arranged alphabetically by states, with the number GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 190S ! PAYMENTS FOR EXPENSES OF , INVESTED FUNDS. j PAYMENTS FOR EXPENSES OF PUBLIC SERVICE ENTERPRISES. 1 Classified by payee. ' * ! Payments to public. City num ber. CITY. Total Total pay For payments for ments for For sala expenses of ries and all other expenses of invested wages* objects. public service enterprises. funds. ; 1 Classified by character. Total. i ! Payments in error For subse meeting cor governmental quently rected by costs. refund receipts. Salaries and wages. 1 ! 47 48 49 50 51 Alhanv N Y $328 io 52 53 Wilmington, Del . . . 54 55 Lynn, Mass 56 New Bedford, Mass 57 Mass 58 Springfield, 1 59 Troy, **. Y 60 Oakland, Cal 61 $300 io 420 100 400 100 197 125 72 3,727 433 589 300 3, ins 282 1 300 10 300 20 133 282 io 1 62 63 Duluth, Minn 64 65 Norfolk, Va 66 Yonkers, N. Y 461 312 149 67 68 Hoboken,N.J 69 Peoria, III 70 Utica, N. Y 71 Manchester, N. II 489 52 2 767 350 50 139 2 2 277 72 73 74 75 76 E vansville, Ind San Antonio, Tex Elizabeth, N. J Waterbury, Conn Salt Lake City, Utah 77 78 79 80 81 Wflkes-Barre, Pa Erie, Pa.. Houston, Tex Tacoma, Wash Harrisburg, Pa 82 83 Charleston, S. C 84 Youngstown, Ohio 85 Dallas, Tex 86 87 88 89 Akron, Ohio Fort Wayne, Ind Holyoke, Mass 90 Brockton, Mass 91 Covington, Ky 92 93 490 35 35 i2 900] 900 120 ' 120 12 1 48 1,124 550 48 1 574 251 593 73 138 200 60 49 51 533 24 138 25 25 $175,795 76,221 | 155,845 1 66,788 1,566 | $175,795 76,221 155,845 66,788 1,566 $96,974 ; 49,321 103,323 34,930 1,200 $78,821 26,900 1 52,522 1 31,858 306 81,747 120,661 16,971 129,665 124,566 81,747 1 120,661 16,971 129,609 1 121,939 81,747 120,661 16,971 129,586 121,939 52,715 51,123 14,750 82,672 52,4S5 29,032 69,538 2,221 46,937 69,454 517 195,097 1 133,732 3,302 82,029 ; 517 188,823 133,703 3,302 81,823 j 517 188,823 133,703 3,302 81,823 360 75,457 66,743 1,688 53,526 157 113,366 66,960 1,614 28,297 50,263 208,648 68,191 99,205 115,691 50,165 208,329 68,191 99,205 115,691 50,165 208,329 6S,191 99,205 115,691 24,601 71,722 42,394 58,787 59,491 25,564 136,607 25,797 40,418! 56,200 54,303 208,781 11,307 54,303 208,781 11,307 54,303 208,781 11,307 20,672 17,139 2,557 33,631 191,642 8,750 52,775 i 5i,966 5i,966 ! 38,882 13,084 809 58,132 12,490 1 829 29,597 161,163 58,132 12,490 829 29,597 159,087 58,132 12,484 829 29,597 159,087 1 37,277 11,116 794 21,312 102,503 20,855 1,374 35 8,285 56,584 2,070 2,650 i 85,716 71,389 j 322,913 72,741 2,650 85,716 71,389 322,913 72,741 2,650 85,716 71,389 322,913 72,741 2,057 51,352 30,989 141,111 27,020 593 34,364 40,400 181,802 45,721 86,515 2,860 65,403 74,989 86,207 2,860 65,403 74,989 86,176 2,860 65,400 74,455 3 534 53,533 2,240 40,262 46,003 32,674 620 25,141 28,986 11,897 1,547 51,893 289,709 11,897 1,547 51,893 288,008 11,897 1,547 51,853 287,871 40 137 9,369 1,119 25,447 132,585 2,528 428 26,446 155,423 46,857 42,821 36,127 45,018 46,857 42,821 36,127 45,018 8175,795 76,221 | 156,306 1 66,788 1,566- $28 Payments to depart ments, offices, en terprises, and funds (service Miscella- | transfers). neous objects, i Classified by object. 47,744 42,827 j 36,127 i 45,615 Connected with penal Institutions. $23 . 1 J 6 31 • 31,807 30,641 20,702 21,548 15,050 1 12,180 15,425 23,470 $4611 56 2,627 6,274 29 206 98 319 308 i,7oi 887 6 597 GENERAL TABLES. 169 AND OF PUBLIC SERVICE ENTERPRISES: 1908-Continued. assigned to each, see page 79. For a text discussion or this table, see page 29.] GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. PAYMENTS FOR EXPENSES OF PUBLIC SERVICE ENTERPRISES—Continued. | Classified by enterprises. Water-supply systems. Salaries and wages. 1 i S95,0GS 49,321 96,*44 34,930 Electric light and power systems. Salaries and wages. All other. 09,482 59,056 23,180 36,104 63.626 Salaries and wages. All other. All other. t $7S,503 26.900 50,465 31,858 50,383 50,t23 Markets and public scales. Gas-supply systems. j Salaries and wages. Docks, wharves, and landings. Ail other. $1,906 S316 800 10 Salaries and wages. $i,266 500 9S6 56 175 All other. Salaries and wages. All other. $6,079 $2,508 75,457 65,243 119,640 66,635 41,530 24,875 24,601 44,482 23,798 39,599 57,147 25,662 42,517 21,727 36.6S0 54,203 20,672 14,435 33,631 190,652 24,354 10,129 25,066 14,763 21,312 56,615 200 641 872 1,68$ 18 1,614 i ! ; i . .... • 900 • ;i $27,240 $94,409 191 1,046 949 105 3,000 785 ! 3,396 1,824 925 1,419 1,892 ! 695 323 623 . . . j : 1 • 519 49 1,800 4,490 123 1,069 600 1,640 794 35 ; , 7 840 38,261 46,003 24,389 28,986 i an j . . 4,289 150 2,568 2,240 2,001 130 588 752 900 1,200 511 2,332 405 13,764 23,616 28,664 2,046 10,889 7,583 360 157 600 145 11,996 3,628 12,200 17,364 2,239 2,789 2,704 990 14,009 '3,715 9,811 3,675 All other. i 47 48 49 50 51 j 1 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 $5,959 $1,239 $2,468 4,329 185 2,95i 120 15,684 2,5S4 30,204 21,479 2,057 593 1 t 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 ' i,iio 49,952 85,030 1,020 [ 1,315 1 725 428 68 296 143 56 20,053 6,933 9,369 2,528 1 •"** 1 City num ber. i 1 j Salaries and wages. All other. $75,996 $137,587 40,945 j 60,694 All other enter prises. ! i 8,2S5 34,597 33.703 37,832 44,215 45,721 24,427 41,688 26,651 27,184 19,977 17,469 * Salaries and wages. $366 i : Institutional1 industries. Cemeteries and crematories. i ;. [ 1 5,156 546 3,359 2,726 i 1 !i 1,997 18,079 32 I <! 86 87 88 89 ! ! i i i3 I ::::...::.:::::..: i 82 83 84 85 j 2,129 ! 625 720 1 6.705 90 91 92 93 STATISTICS OF CITIES. 170 TABLE 6-—PAYMENTS FOR EXPENSES OF INVESTED FUNDS. [For a list of the cities arranged alphabetically by states, with the number GROUP IV.—CITIES HAVING A POPULATION OP 30,000 TO 50,000 IN 1908. PAYMENTS FOR EXPENSES OP INVESTED FUNDS. PAYMENTS FOB EXPENSES OP PUBLIC SERVICE ENTERPRISES. *■ Classified by payee. 1 Payments to public. City num ber* CITY. Total Total pay For payments for ments for For salaexpenses of I ries and all other expenses of invested wages. objects. public service funds. enterprises. Classified by character. Total. 94 Altoona, Pa 95 Spokane, Wash 96 97 Birmingham, Ala 98 1 Bayonne, N.'J 99 100 101 102 103 South Bend, Ind 104 105 106 107 108 Johnstown, Pa Mobile, Ala Augusta, Ga 109 East St. Louis. Ill 110 HI Topeka, Kans 112 113 Atlantic City, N.J 114 115 Montgomery, Ala 116 117 Little Rock, Ark 118 Wheeling, W. Va 119 Springfield, III 120 York, Pa. 121 Maiden, Mass 122 Wichita, Kans 123 Bay City, Mich 124 125 126 Newcastle, Pa 127 Superior, Wis 128 Canton, Ohio 129 130 131 132 133 134 135 Haverhill, Mass 136 Rockford.Ill 137 138 139 140 141 142 143 $15,372 61,556 20,752 2,372 19,045 $4,273 * 29,477 56,646 206 142,672 $is 41 43,397 43,397 43,397 20,181 23,216 17 9i,067 62,446 32,425 91,067 62,446 32,425 9i,067 62,446 32,425 24,637 33,200 16,616 66,430 29,246 15,809 288 1,164 545 60,054 57,367 84,556 93,605 545 60,054 57,367 82,655 93,605 545 60,054 57,367 82,655 93,605 465 18,631 31,262 30,956 37,622 SO 41,423 26,105 51,699 i 55,983 : 236 i 5,682 524 6,846 i,850 i,soo 50 504 250 254 1 I ' 449 449 90 | 250 340 i03 163 ' 32 1,079 32 719 1 360 iii 100 104 260 100 200 ii 60 Elmira,N.Y 15 1 194 149 150 151 152 153 574 15 194 i76 i76 500 West Hoboken, N. J 74 j 27 • 27 Pueblo, Colo $19,645 91,033 77,398 2,578 161,717 120 144 Chattanooga, Tenn 145 146 147 148 Joliet, III 154 155 156 157 158 $19,645 91,033 77,398 2,578 161,717 $300 Oklahoma City, Okla Oshkosh, Wis Miscella neous objects. 161 Jacksonville, Fla Chester, Pa Joplin, Mo Newton, Mass Salaries and wages. $315 17 TMnghaTntnn N , Y Payments in error For subse meeting cor governmental quently rected by costs. refund receipts. $19,645 91,033 77,398 2,578 163,054 . 350 | ! 444 2 i i i i 94 1 2 i Payments I to depart- 1 ments, 1 offices, en-1 terprises, and funds (service 1 transfers). 1 Classified by object. $i,337 i,9oi 670 670 670 4S0 35,365 50,513 77,503 34,99i 50,513 77,503 34,991 50,513 77,503 26,143 16,103 22,226 8,848 i 34,410 55,277 31,162 52,502 24 3,558 198,048 31,162 52,352 24 3,558 197,890 31,162 52,352 24 3,558 197,687 13,877 26,920 17 2,662 92,898 17,285 j 25,432 j iso 896 104,998 j 152 69,596 69,596 69,596 41,845 27,751 34,538 1,739 60,948 34,435 I 1,739 00,948 34,435 1,739 60,948 23,037 1,426 28,467 11,398 j 313 32,481 1,587 1,877 1,378 961 209 i 916 | lt587 1,877 1,587 1,877 45,740 45,740 45,672 216,465 497 25,373 25,2S8 23,438 216,196 497 25,373 25,288 1 22,140 j 216,196 497 25,373 25,288 21,372 50,574 29,460 43,438 5,203 48,454 50,574 29,366 43,438 5,203 48,454 ! 50,574 29,266 43,438 5,203 48,454 7,177 23,064 50,493 34,609 16,060 7,177 22,671 | 50,493 I 34,609 16,060 7,177 22,671 50,448 34,549 16,060 1,210 7,791 53,132 50,538 39,206 1,210 7,791 i 52,995 50,538 39,206 1,210 7,791 52,995 50,538 39,196 7,323" 7,323 7,323 24,739 2,422 64,627 23,723 2,422 64,627 23,723 2,422 64,627 97,030 36,181 82,389 29,057 127,130 96,730 36,175 82,337 29,057 127,130 96,727 36,175 82,337 29,057 127,130 40,251 40,251 40 249 ! ! i Connected with penal institutions. $209 190 j 68 22,2i3 23,527 768 83,260 125 12,549 10,358 13,786 132,936 372 12,824 14,930 8,354 32,744 11,875 17,984 2,284 26,263 17,830 17,491 25,454 2,919 22,191 5,856 14,376 17,352 22,248 10,114 1,321 8,295 33,141 12,361 5,946 540 7,590 35,779 21,142 18,958 670 201 17,216 29,396 20,248 100 45 1 10 ! j 1 j 3 I 1 i I ** * 374 103 269 i,298 94 393 i37 5,796 1,527 14,881 1,907 34,173 8,842 515 30,454 i,6ie 52,805 17,664 45,450 16,633 54,957 43,925 18,511 36,887 12,424 72,173 300 26,203 14,048 52 1 i 1 GENERAL TABLES. AND 171 OF PUBLIC SERVICE ENTERPRISES: 1908—Continued, assigned to each, see page 79. For a text discussion of this table, see page 29.] GROUP IV.-CITIES HAVING A POPULATION OP 30,000 TO 50,000 IN 1908. PAYMENTS FOR EXPENSES OF PUBLIC SERVICE ENTERPRISES—Continued. - Classified by enterprises. Water-supply systems. Electric light and power systems. ! Cemeteries and crematories. Docks, wharves, and landings. Markets and public scales. Gas-supply systems. Institutional industries.1 All other enter prises. \ City num ber. Salaries and wages* All other. 115,372 61,228 20,452 19,045 Salaries and wages. $4,273 29,380 56,369 1 18,197 23,160 66,430 . . . . . . . , . . . 24,207 . " * " i 1 15,296 I 41,381 :; 26,105 46,943 14,055 25,459 16,103 22,226 8,843 34,410 55,277 11,219 21,768 16,352 24,786 43,575 62,450 28,776 21,796 is, 028 9,620 17, & 11,170 i8,693 . . J 1 1,984 :... 1 '... "1 1 j s 1 i \" ................... 540 356 465 902 80 42 1,202 15 2,174 . 480 190 684 379 12,824 i3,607 9,652 25,707 11,593 17,984 15,312 17,533 25,454 24,783 21,913 8»"7d9 17,152 17,085 10,114 7,198 33,057 11,952 5,946 So Sooj 12,549 16,977 28,473 20,248 10,190 8,577 t.. i ; :. : : ii : : : * : : ; : : $45,992 $40,714 2,358 1,534 923 302 2,069 1,675 1,255 14 $11,191 : ————— 1,592 720 3,327 i 9,297 2,146 2,453 17 3,618 7 300 2,662 772 490 94 95 96 $206 • 97 98 56 ; 5,039 157 99 100 101 102 103 | , i | 104 105 106 107 108 i 3,309 3,405 $16,001 $36,055 109 110 111 112 113 I 10 494 114 115 116 117 118 i i 896 311 » . . . . . . . . . j . . . . . . I 11,814 " 5,941 313 112,842 9,60S 14,269 720 209 10,009 1,881 135 264 ! 1,348 814 100 25 121 122 123 372 474 37 2,284 2,919 200 i 540 84 65 55 i 278 4,290 87 720 23,999 217 2,356 ! 286 1,770 J 1 124 125 126 127 128 t 961 916 2,172 5,580 480 | 500 119 120 ::::::::::::.: t ! 420 238 27,834 12,033 All other. | 58,121 20,667 Salaries and wages. All other. $360 $21,047 1,230 20,780 Salaries and wages. :::::::::!::..:.:.::: i t 43,817 17,715 11,444 10,844 72,128 5,304 75 All other. j "■ 17,133 20,363 $2,372 ...i 1,426 24,659 Salaries and wages. All other. $210 i—:::::J j 24,637 27,896 16,001 Salaries and wages. $97 277 ! $328 300 • 143,799 . ; ! ! ! ! ! ! ! ! ; . : . " : : : . i7,36931,262 23,863 11,604 Salaries All and other. wages. ! Salaries All and other. wages. | All other. 1,930 90 750 179 6,537 282 129 130 131 132 133 661 2,044 15 1 1,480 278 ' j 5,856 5,665 1,321 944 4,623 344 360 7,515 9,131 1,437 25 201 376 381 4,566 1,249 4,69i 1,907 9,204 i,28i 515 690 | 2,686 408 2,iie i,496 * i,i34 1,780 134 135 136 137 2 516 180 75 590 300 542 2,129 625 4,206 i,363 45 218 138 > 139 ' 140 141 142 143 I I ! ! : 144 145 146 147 148 ; .] .! ' ; 149 150 151 152 153 . 154 155 156 157 158 ; . .1 I | j 1,873 j J 1 J _ 1.511 STATISTICS OF CITIES. 172 TABLE 7.—PAYMENTS FOR INTEREST1 ON DEBT: 1908. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. CLASSIFIED BY DIVISION OP THE GOVERNMENT OF THE CITY PAYING. Total pay ments for interest on debt. City num ber. Grand total. G^oupl Group II Group III Group IV For a text discussion of this table, see page 30,] CLASSIFIED 1JY LOANS ON WHICH PAID. CLASSIFIED BY PAYEE. Payments to public. Other diviSchool [sionsofthel , CitV , districts. govern ment of corporation. the city. Total. Payments to funds For meet Accrued interest (interest ing govern and pay- .; transfers).* mental2 merits in ; costs. for Loans for | Special' Loans public general assessment] service purposes. 1 loans. enterprises. 582,272,249 577,500,714 51,855,831 52,915,704 570,891,963 569,660,343 51,231,620 !'$U, 350,286 550,477.443 54.515,456 521,279,350 58,661,730 11,361,902 6,779,381 5,469,236 55,530,524 10,654,307 6,255,157 5,060,726 407,929 2,723,277 663,018 44,577 382,493 141,731 402,391 6,119 49,074,287 10,298,512 ., 6,376,039 5,143,125 i 48,518,493 9,792,822 6,312,906 5.036.122 555,794 , 9,587,443 505,090 ! 1,063,390 63,133 1 403,342 107,003 320,111 40,950,804 2,504,745 7,055,841 1,125,211 4,687,558 437,153 3,783,240 44S.347 15,206,181 3,180,850 1,654,670 1,237,649 56,033.320 $22,211,575 51,(83,081 501,876 35,416 i, 3,299,722 482.588 l-. 2,042,432 22,072 ■• 603,610 59,713,039 274,017 920,132 133,799 GROUP L—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 190S. New York, N . Y . . Chicago. Ill Philadelphia, Pa.. St. Louis, Mo 533,617,695 533,617,695 4,075,615 2,150,720 2,962,564 2,961,241 797,409 i 797,409 Boston, Mass Baltimore, Md Pittsburg, Pa Cleveland, Ohio... 5,315,747 1,892,581 1 1,804,677 1,395,512 5,315,747 1,892,581 1,339,714 1,208,938 Buffalo, N . Y San Francisco, Cal. Detroit, Mich Cincinnati, Ohio... 883,365 209,789 485,273 1,962,474 846,285 209,789 408,0S0 1,823,540 Milwaukee, Wis... New Orleans, La.. Washington, D. C. Newark, N.J 413,454 393,278 994,779 994,779 450,450 I 450,450 1,400,346 1,120,278 530,414 $1,894,481 1,323 212,928 116,835 252,035 69,739 37,0S0 47,752 77,193 91,182 20,176 280,068 527,584,369 527,584,369 3,971,619 4,040,199 2,479,976 2,274,718 775,337 775,274 568,580 205,258 63 • 4.109,536 li349,374 1,434,756 1,322,951 4,109,536 1,298,585 1,3S8,236 1,314,168 50,789 46.520 ' 8,783 790.140 209,789 382,395 1,671,671 787,000 104,033 382,370 1,661,707 3,140 105,750 . 25 9,964 412,134 964,642 449,600 1,097,418 392,818 945,890 449,000 1,078,570 19,316 . 18,752 ! 18,848 1,206.211 ij 543.207 !i 369,921 !; 72,561 , 3,718,519 1,251,740 1,407,057 1,012,963 93,225:; 623,094 209,789 102,878 i 308,242 1,4S6,3C0 290,803 1,320 : 30,137 850 302,928 i 163,637 1,597,228 640,841 397,620 218,912 46,095 214,176 42,890 57,166 74,141 418,948 8,906 96,101 404,548 SOS,678 450,450 902,025 498,321 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. 5480,982 950,963 156,475 422,431 457,197 5480,982 950,963 111,459 422,431 457,197 Providence, R. I.. Rochester, N. Y . . Kansas City, Mo.. Toledo, Ohio Denver, Colo 682,171 541,236 350,250 398,816 273,724 682,171 541,236 226,990 376,518 245,299 Columbus, Ohio.. Los Angeles, Cal.. Worcester, Mass.. Seattle, Wash. Memphis, Tenn 567,489 787,187 342,550 838,278 326,776 528,616 758,067 342,550 710,226 326,776 Omaha, Nebr New Haven, Conn., Scranton, Pa Syracuse, N . Y St. Joseph, Mo 298,315 150,321 116,397 344,037 104,592 266,865 149,624 59,373 344,037 46,796 31,450 654 57,024 411,251 210,812 143,872 377,738 208,456 357,914 210,812 143,872 377,738 185,966 12,387 252,639 246,606 126,508 292,624 501,209 252,639 246,606 126,508 222,867 501,209 Minneapolis, Minn., Jersey City, N. J.... Indianapolis, Ind... Louisville, Ky St. Paul, Minn 37 Portland, Oreg. Paterson, N. J.. Atlanta, G a . . . . Richmond. Va.. Dayton, Ohio... Fall River, Mass Nashville, Tenn Grand Rapids, Mich.. Hartford, Conn Cambridge, Mass 545,016 123,260 22,298 24,841 53,584 38,873 29,120 128,052 43 57,796 22,490 69,757 40,950 5403,132 767,423 156,475 421,071 437,402 5377,976 766,675 156,299 400,362 431,514 525,156 748 176 20,709 5,888 494,791 524,196 326,278 327,952 266,386 494,791 523,190 320,795 324,709 246,156 408,897 783,407 216,477 833,079 326,776 408,897 423,647 215,500 833,079 316,651 287,596 146,991 102,917 343,574 104,260 278,842 142,160 102,040 337,204 97,980 406,087 207,937 143,872 314,065 195,406 400,828 206,881 140,987 312,395 193,259 237,454 246,421 120,647 272,546 474,997 '236,141 243,023 115,273 271,757 473,811 1,360 19,795 5403,982 002,903 155,193 357,251 338,993 1,006 5,4S3 3,243 20,230 187,380 17,040 23,972 70,864 7,338 533,976 80,903 165,669 246,862 96,530 359,700 977 158,592 3,780 120,073 5,199 376,046 150,218 200,300 367,772 192,502 8,754 4,831 877 6,370 il 6,280 ' 10,719 3,330 13,480 4G3 332 283,665 150,321 107,379 147,076 104,592 5,259 I 1,056 ' 2,885 1,670 2,147 5,164 2,875 63,673 13,050 135,832 179,076 94,487 331,443 144,016 1,313 3,398 5,374 789 1,186 15,185 185 5,861 20,078 26,212 193,139 181,991 45,463 269,624 352,577 10,125 577,850 183,540 528,059 192,977 40,656 65,136 176,694 72,753 305,790 577,000 260,001 1,282 65,180 118,204 148,195. 261,296 143,925 86,818 500 118,690 036,969 142,250 164,716 134,274 14,650 9,018 52,733 144,228 71,269 31,736 204,150 29,186 34,554 49,385 46,295 35,254 59,500 64,615 46,491 23,000 148,632 i Exclusive of interest classified as outlays, which Is included in Table 8. t 0 t h e p u b U c leSS t h e a m o u n t s tateres?on^itpa^^^ ' P r e v i o u s l y received from the public as accrued »Accrued interest received on loans issued to the public by the various divisions of the government of the city, together with payments in error subsequently corrected v by refund receipts.. The payments in error are given separately on page 30. ' "**""* CI w ■uuaequeuuy w« <~ < Payments to sinking, investment, and public trust funds by divisions of the government of the city, as interest on city securities held by such funds. GENERAL TABLES. 173 1 TABLE 7.—PAYMENTS FOR INTEREST ON DEBT: 1908—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 30.] GROUP III.—CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1908. CLASSIFIED BY DIVISION OF THE GOVERNMENT OF THE CITY PAYING. Total pay ments for interest on debt. City CITY. ber. 47 48 49 50 51 62 53 54 55 56 Albany, N. Y Heading, Pa Payments to public. Other divi of the: City School sions govern corporation. districts. ment of the city. $179,979 $179,979 116,436 133,175 i 202,685 \ 202,685 239.428 239,428 86,209 86,269 Trenton, N.J Bridgeport, Conn Camden, N.J Wilmington, Del Des Moines, Iowa Lynn, Mass 194,934 122,8S0 32,507 226,967 258,303 157,699 121,007 177,297 126,812 | 109,208 130,658 121,607 175,337 82,019 109,208 187,626 302.969 153,827 319,800 264,482 187,626 252,709 153,S27 319,800 264,482 129,716 94,745 52,674 74,232 74,213 129,716 94,745 42,396 74,232 74,213 107,812 136,153 126,271 86,489 222,587 93,657 123,875 126,271 80,462 181,412 14,155 12,278 39.937 42,995 242,210 325,939 100,802 30,947 34,252 242,210 282,256 77,424 8,090 8,743 82 Portland, Mc 83 Charleston, S. C 84 85 Dallas, Tex 255,529 155,393 86,284 135,225 123,485 155,393 78,021 135,225 86 87 Akron, Ohio 88 89 29,218 58,872 36,911 130,185 140,874 87,640 75.833 100,989 57 58 59 60 61 Springfield, Mass Troy, N. Y Oakland, Cal Lawrence, Mass 62 63 64 65 66 Soroervillc, Mass Duluth, Minn Savannah, Ga. Norfolk, Va Yonkcrs, N. Y 67 68 69 70 71 .. . ... . Hoboken, N.J Peoria, 111 Utica, N. Y Manchester, N. II 72 73 74 75 76 Evansville, Ind San Antonio, Tex . Elizabeth, N. J . 77 78 79 80 81 Wilkes-Barre, Pa Erie, Pa Salt Lake City, Utah. Tacoma, Wash Harrisburg, Pa 90 91 92 93 i Total. $16,739 194,934 [ 122,880 < 63,706 j ! 226,967 ! 258,303 j CLASSIFIED BY LOANS ON WHICH PAID. CLASSIFIED BY PAYEE. 31,199 For meet ing govern mental costs.* $152,605 124,835 200,152 186,853 68,265 $150,492 124,835 200,152 184,190 67,175 178,673 122,638 63,706 182,560 246,331 178,673 121,960 63,334 182,560 241,179 157,699 110,099 174,468 126,812 103,962 \ Payments Accrued ; to funds interest ■] (interest 4 and pay- ! transfers). mentsin j error.3 $2,113 1,603 1,090 688 1 372 for Loans for Special Loans public general assessment service purposes. loans. enterprises. $98,554 54,183 157,262 183,859 86,269 $27,374 8,340 2,633 53,575 18,004 16,261 242 5,i52 44,407 11,972 | 157,457 106,110 173,555 126,812 103,397 242 3,989 913 ii,508 2,829 | 187,626 302,941 1 153,827 j 2S4,576 1 254,954 187,015 ^02,941 153,827 276,672 251,007 611 118,032 ' 93,345 50,924 74,232 55,641 117,674 90,355 50,707 72,383 55,641 105,022 136,163 119,651 79,789 222,687 105,022 133,895 118,991 76,807 222,6S7 39,657 34,450 242,210 313,212 93,076 39,657 34,450 242,210 313,212 91,026 235,376 136,635 76,315 120,803 8,391 8,263 243,767 136,635 76,536 127,804 17,523 49,869 24,316 130,185 11,695 9,003 12,595 29,218 62,157 36,911 126,416 28,429 62,025 36,728 124,351 789 132 183 2,066 140,874 87,640 65,908 100,989 9,925 125,670 87,640 75,833 96,989 124,389 87,150 75,797 96,953 1,281 1 490 36 27,041 1,960 43,800 | $993 50,260 3,045 7,233 6,027 41,175 42,222 23,378 1,461 132,044 565 116,022 163,109 109,882 266,060 168,409 28 35,224 9,528 368 2,990 217 1,849 11,684 1,400 1,750 2,258 560 5,982 9S.499 86,332 88,665 126,812 80,808 5,246 7,904 3,947 18,572 2,790 6,720 6,700 1 221 7,001 I 1 i9,681 6,738 $52,776 21,160 45,423 35,888 54,965 32,903 67,952 68,360 59,200 i,399 35,275 87,233 2S,400 3,960 11,440 83,184 87,567 38,339 68,528 44,476 11,672 6,151 14,335 5,704 83,800 136,153 125,771 53,564 169,218 500 71,604 135,900 43,945 53,740 94,633 34,860 1,027 29,737 24,012 9,021 1,146 3,645 32,925 44,348 i2,727 7,726 38,791 30,560 213,060 136,333 60,531 11,762 18,758 9,748 7,421 142,910 155,393 39,547 81,470 29,928 16,809 53,755 6,715 29,218 44,212 26,513 86,261 13,107 l-,553 10,398 43,924 80,889 33,076 66,080 32,527 476 12,099 46,681 280 8,545 2,060 133,231 89,977 1 63,706 159,015 ! 189,943 $28,649 57,832 3,769 15,204 I ; 4,666 85,606 8,183 8,800 29,150 104,000 32,088 112,619 59,985 54,088 8,654 21,781 'Exclusive of interest classified as outlays, which is included in Table 8. . . . . , . , , . „ » „ * Interest payments for meeting governmental costs are the total interest payments to the public, less the amounts previously received from the public as accrued interest on city securities soid. 1 Accrued interest received on loans issued to the public by the various divisions of the government of the city, together with payments in error subsequently corrected by refund receipts. The payments in error are given separately on page 30. *.*,_.,. . * 4 .* •*, u i^ , u# A * Payments to sinking, investment, and public trust fund3 by divisions of the government of the city, as interest on city securities held by such funds. STATISTICS OF CITIES. 174 TABLE 7.—PAYMENTS FOR INTEREST 1 ON D E B T : 1908—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 30.) GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50.000 IN 1908. CLASSIFIED BY DIVISION OP THE GOVERNMENT OP THE CITY PAYING. Total pay ments for interest on debt. Payments to public. City Other divi sions of the| School govern districts. ment of the city. Total. $105,975 274,285 . 45,614 163,541 142,310 184,060 211,231 33,214 163,541 142,310 ! 521,915 j 63,054 ; 12,400 I J $94,575 273,506 44,063 162,461 124,676 $94,469 263,447 44,063 161,227 120,250 South Bend, Ind. Butte, Mont McKeesport, Pa.. Fawtucket, R. I.. Sioux City, Iowa. 40,079 49,074 66,803 257,290 81,155 28,205 39,917 43,455 257,290 66,115 11,874 9,157 23,353 40,079 48,995 64,968 197,955 81,155 39,010 48,995 04,90S 190,511 81,155 15,040 Johnstown, Pa Dubuque, Iowa Binghamton, N. Y . Mobile, Ala Augusta, Ga 23,799 71,282 30,476 159,566 78,944 15,940 66,322 30,476 159.566 78,944 12,859 4,960 East St. Louis, 111.. Passaic, N . J Topeka, Kans Allen town, Pa Atlantic City, N. J. 66,878 42,439 112,112 43,189 197,698 48,971 42,439 83,616 23,501 197,698 17,907 Springfield, Ohio... Montgomery, Ala... Davenport, Iowa... Little Rock, Ark... Wheeling, W.Va... 64,284 218,541 27,707 31,941 59,419 218,541 15,137 19,766 26,636 Springfield, 111... 68,472 44,832 135,977 74,754 73,430 61,534 29,061 135,977 63,060 73,430 819 15,771 18,460 40,079 80,217 57,908 33,290 11,363 40,079 65,779 5,775 6,105 7,097 Jacksonville, Fla Chester, Pa Chelsea, Mass Joplin, Mo Newton, Mass 89,421 36,431 146,463 17,863 302,037 89,421 25,843 146,463 8,085 302,037 Salem, Mass Haverhill, Mass.. Rockford,Ill Knoxville, Tenn. Galveston, Tex... 43,697 89,109 38,250 85,222 183,992 43,697 89,109 26,433 85,222 183,992 11,817 Elmira,N.Y New Britain. Conn Oklahoma City, Okla.. Kalamazoo, Mich Woonsocket, R . I 108,444 65.133 47,973 126,707 38,888 108,444 53,072 36,422 126,707 12,061 11.551 Chattanooga, Tenn.... Racine, Wis Fitchburg, Mass Auburn, N. Y Joliet, 111 110,192 27,750 77.626 28,501 24,537 110,192 27,750 77,626 28,501 22.408 Macon. Ga West Hoboken, N. J.. Everett, Mass Oshkosh, Wis Sacramento, Cal 42,832 43.397 112.024 21,346 36,195 42.832 43.397 112,024 21,346 36,195 Pueblo, Colo Newport, Ky Taunton, Mass... La Crosse, Wis... Fort Worth, Tex. 55,865 97,264 34,835 100,784 100,784 38,842 38,842 South Omaha, Nebr.. Quincy, 111 Newcastle, Pa Superior, Wis Canton, Ohio San Juan, P. R 158,081 55.S65 97,264 34.835 22,709 71,282 30,aso 159,566 78,944 28,496 19,688 12,570 12,175 2,250 SO,119 11,6 14,438 10,583 9,778 2,129 10,205 T Payments Loans for Loans for Special to funds public general assessment] service (interest 4 purposes. transfers). \\ enterprises. loans. For meet Accrued interest ing govern and pay mental3 ments in costs. error.* Altoona, Pa Spokane, Wash Lancaster, Pa Birmingham, Ala.. Bayonne, N . J Maiden, Mass.... Wichita, Kans.. Bay City, Mich., CLASSIFIED BY LOANS ON WHICH PAID. CLASSIFIED IIY PAYEE. 20,603 71,282 30,380 157,204 78,914 I; S106 10,059 1,234 i 4,426 1.069 ; . . . 7,444 !| ; 2,106 ! 2,363 !:.. 603 1.115 638 $11,400 779 1,551 I,<to0 17,634 150,207 140,978 32,499 140,587 125,283 | $10,168 I 47,770 [ • 21,214 8.419 79 1.840 30,539 48,462 37,955 185,350 * 78,298 612 20,933 59,335 6,090 96 66,878 42,029 112,112 41,411 169,174 66,275 40,914 111,474 41,411 163,761 62,341 218,541 27,707 31,941 28,886 57,881 213,276 27,707 31,651 2,548 290 26,338 63,472 39,573 130,604 74,754 73,430 68,472 39,573 130,253 73,941 73,110 351 813 320 63,683 39,395 18,460 40,079 77,086 63,683 39,395 18,222 40,079 75,743 89,421 32,774 110,375 17,863 243,972 89,421 32,743 110,242 17,860 242,978 31 133 3 994 42,264 80,147 38,250 85,222 179,842 37,895 77,778 38,163 82,948 179,842 4,369 2,369 87 2,274 38,510 108,404 65,133 45.043 114,874 38,510 102,475 63,458 44,085 113,051 110.192 27,750 63,114 27,818 24,537 110,192 27,094 63,114 26,840 24,537 32.924 43,397 100,466 18.026 36,195 32,924 42,447 100,168 13,026 29,648 950 29S 6,547 11,558 3,320 167,724 55,865 89,834 30,535 167,724 55,865 88.964 30,469 100,784 100,784 870 66 7,430 4,300 38,842 38.474 .5,413 4,460 5,265 1,343 5,929 1,675 958 1.823 656 *978 410 1,778 28,524 1.943 5.259 5,373 3,131 3,657 58,065 1,433 8,962 4.150 378 40 2,930 11,833 14,512 683 9,908 562 28,799 44,463 30,292 81,377 8,997 50,309 34,437 53,634 •29,695 124,072 28,688 135,608 27.707 i 16,525 ! 23,036 j 59.210 44,832 91.863 56,493 24.780 61,515 39,395 12,788 31,517 43,427 68.546 33,647 97,672 16,850 243,609 37,221 50.269 28,955 83,204 161,042 38,888 72,742 43,358 36,065 86,787 108,167 27,750 56,081 9,266 12.388 41,832 21,628 77,169 21,346 30,915 67.230 32,505 50,132 17,608 50,751 22,999 15,416 9,262 18,261 22,750 2,168 3,922 8,562 18,526 2,784 4,786 1,268 11,567 3,lfc2 8,898 21,769 30,137 5,852 15,843 i Exclusive of interest classified as outlays, which is included in Table 8. * Interest payments for meeting governmental costs are the total interest payments to the public, less the amounts previously received from the rpublic as accrued interest on city securities sold. ' « Accrued! by refund recei « Payments t ^ * Interest on special assessment loans Is included in column "loans for general purposes.' 51151°—10 12 STATISTICS OF CITIES. 176 TABLE 8,—PAYMENTS [For a list of the cities arranged alphabetically by states, with the number CLASSIFIED BY DIVISION OF THE GOVERNMENT OP THE CITY PAYING. CLASSIFIED B Y RECEIPTS FROM WHICH PAID OR PAYABLE. From special assessments, i Total payments for outlays. City num-| ber. Grand total Group I Group II Group III Group IV City corporation. School districts. Other divisions of the government .of the city. Total. For health conservation and sanitation. For highways. For all other purposes. From other sources. $275,020,777 $248,928,654 $12,765,015 $13,327,108 *$5S,86S,00S $10,950,583 «6,043,974 $1,873,451 * $210,152,7(9 181,042,015 49,125,928 26,544,224 18,308,610 165,661,574 46,049,992 20,838,777 16,378,311 M3S.140 2,903,408 1,514,479 1,908,988 8,942,301 172,528 4,190,968 21,311 2 27,654,286 8 18,727,300 '6,475,423 ^6,010,939 4,679,709 3,612,384 1,4S9,0U 1,169,479 22,711,113 13,675,245 4,840,166 4,817.4.50 263,464 1,439,731 146,246 24,010 M53,387,729 *30,39S.50S * 20,068.801 2 12,197.671 $240,026 $70,752,636 13,341,6S9 23,649,660 5,600,304 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 190S. New York, N . Y . . Chicago, 111 Philadelphia, Pa.. St. Louis, Mo $83,417,149 18,093,986 14,473,184 8,013,614 $83,417,149 10,687,273 14,473,184 6,532,238 Boston, Mass Baltimore, Md Pittsburg, Pa Cleveland, Ohio... 5,563,215 5,406,538 7,130,804 5,549,340 5,563,215 5,406,538 5,253,736 3,754,778 Buffalo, N . Y San Francisco, Cal. Detroit, Mich Cincinnati, Ohio.. 3,175,560 4,091,765 3,648,715 5,801,868 2,816,429 4,091,765 3,562,951 4,256,226 Milwaukee Wis... New Orleans, La.. Washington, D. C. Newark; N . J 2,689,642 6,036,174 4,448,386 3,502,075 2,553,381 6,036,174 4,448,3S6 2,808,151 $2,505,489 $4,901,224 | 1,481,376 $2,053,703 1,050,446 231,565 119,739 $10,610,810 3,461,825 591,959 2,293,571 60,210 2,307,834 800,000 507,963 60,210 1,799,871 80v>,000 451.251 943,257 93.122 129,44S 358,129 813,809 404,000 80,000 324,000 8S5.444 4 223,S14 638,192 1,142,646 189,909 952,737 $12,664,513 4,752,297 823,524 2,413,310 (<) 848,598 695,477 1,028,470 1,099,0S5 359,131 907,200 85,761 638,442 136,261 (<) () *693,"924" * 5,563,215 5,346,328 4,822,970 4,743,340 2,724,309 3,148,50S « 3,048,715 5,397,868 23.438 1,801,19S 6,036,174 «4,448,3S6 2,359,429 $408,333 $1,313,794 762,111 439,173 1,803,768 509,092 G R O U P II.—CITIES H A V I N G A P O P U L A T I O N O F 100,000 TO 300,000 I N 1908. Minneapolis, Minn. Jersey City. N . J . . . Indianapolis, I n d . . . Louisville, K y St. PauJ, Minn 22 23 24 25 26 $2,322,744 1,031,702 2.121,505 2,126,915 1,241,087 $2,322,744 1,031,702 1,933,441 2,126,915 1,241,087 Providence, R . I Rochester, N . Y Kansas City, Mo Toledo, Ohio Denver, Colo 805,233 1,526,036 2,495,596 1,295,872 2,760,902 805,233 1,526,036 2,047,846 1,071,546 2,442,2S5 27 28 29 30 31 Columbus, Ohio.. Los Angeles, Cal. Worcester, Mass.. Seattle, W a s h . . . . Memphis, T e n n . . 2,170,903 8,259,800 750,342 6,485,676 966,966 2,084,248 8,030,931 750,342 5,914,521 966,966 86,655 228,869 32 33 34 35 Omaha, Nebr N e w Haven, Conn. Scran ton, P a Syracuse, N . Y St. Joseph, Mo 1,173,337 471,102 622,113 1,061,233 518,896 .1,016,717 471,102 593,056 1,061,233 336,010 156,620 Portland, Oreg.. Paterson, N . J . . Atlanta, Ga Richmond, V a . . Dayton, O h i o . . . 2,644,727 324,493 1,051,095 1,112,741 855,185 2,284,528 324,493 1,051,095 1,112,741 710,518 443,542 301,817 930,051 830,502 423,815 443.542 301,817 930,051 693.431 423,815 Fall River, Mass Nashville, Tenn Grand Rapids, Mich. Hartford, C o n n . . . . . . . Cambridge, Mass $188,064 447,750 224,326 170,005 $148,612 571,155 29,057 *182,"886' 23,916 144,667 $1,008,950 269.591 1,6S2,332 263,147 731,995 $157,024 114,642 534,389 16,222 385,352 48,071 728,942 1,223,327 370,000 1,340,975 37,998 217,463 92,764 50.000 295,213 815,000 2,081,924 66,859 3,391,904 192,717 15,000 520,176 35,801 310,060 800,000 1,561,748 31,058 2,733,485 192,717 644,110 45,2S2 195,6S6 263,553 290,180 39,407 37,355 85,473 85,649 40,758 588,590 7,927 110,213 177,904 249,422 1,884,560 95,522 191,506 15,379 312,312 116,929 8,647 56,280 15,379 129,276 1,767,637 86,875 135,226 7,224 137,071 541,047 13,481 11,778 $443,593 154,949 246,925 297,374 111 17 18 19 20 21 49,269 10.07.1 3,125 363,615 342,359 16,113 183,036 232,347 2,453 8,679 1,355,903 6,177.876 683,483 3,093.772 774,219 529,227 425,820 426,427 797,680 228,716 760,161 228,971 859,589 1,097,362 542,873 7,224 195,000 11,028 3,099 757,162 797,094 1,272,269 925,872 1,419,927 113,700 436,318 301.817 389.001 817,021 412,037 * Including outlays m e t b y issuing special assessment bonds. 2 For those cities for which the classification b y "receipts from which paid or payable" was not reported,all p a y m e n t s for outlays are included i n the column ''from other sources." GENERAL TABLES. 177 FOR OUTLAYS: 1908. assigned to each, see page 79. For a text discussion of this table, see page 31.] CLASSIFIED BY DEPART MENTS, OFFICES, ACCOUNTS, AND ENTERPRISES. CLASSIFIED BY PAYEE. Departments, offices, and accounts. Payments to public. Classified b y character. Total. , Classified by object. Payments in Payments offset b y j For meeting error subse govern quently cor receipts from' sales of land mental costs. rected b y and buildings refund and from receipts. insurance. 1 $274,263,179 ISO, 525,341 49,024,578 1 20,499,913 18,213,347 $272,481,178; 179,873,339 48,745,900 26,044,379 17,817,554 $166,210 81,893 69,965 6,001 7,746 Land. Contracts. $41,937,835 $171,063,934 570,104 1 34,520,855 4,103,892 208,707 2,080.532 448,933 1,232,556 388,047 114,203,799 29,184,053 14,549,967 13,126,115 $1,615,791 Salaries and wages. Miscel laneous. $22,757,510. ' $38,503,900 12,915,963 6,097,035 2,247,385 1,497,127 City num ber. Payments to departments, offices, enterprises, and funds (service transfers). 18,884,724 1 9,639,598 7,622,029 2,357,549 I TotaL $192,755,843 • $757,598 • 516,674 101,350 44,311 95,263 General government. $5,746,526 121,552,636 | 36,899,428 18,453,993 15,849,786 4,066,239 629,000 638,063 413,224 GROUP I.-CIT1ES HAVING A POPULATION OF 300,000 OR OVER IN 1908. $S3,416,914 17,709,891 14,473,1S4 8,013,614 $S3,357,099 17,660,724 14,359,217 7,995,498 $6,596 8,305 33,140 $52,G19 94,862 80,821 18,116 $22,344,961 2,021,042 2,325,007 2,779,512 $50,386,133 11,516,200 10,994,041 4,936,183 $5,799,3G7 1,895,771 453,147 84,426 5,562,352 5,343,001 7,086,531 5,507,79S 5,353,461 5,342,185 7,079,829 5,400,058 16,000 1,416 192,891 10,321 6,702 37,419 1,280,946 354,602 534,095 329,135 2,470,499 3,935,914 4,583,490 3,977,600 3,175.560 4,091,765 3,648,715 5, S01,868 3,109,852 4,076,872 3,630,152 5,707,647 81 73 5,708 14,893 1S,4S2 34,148 107,743 995,829 157,959 496,227 2,6S9,642 5,999,443 4,442,3SS 3,502,075 2,684,142 5,987,844 4.441.584 3,500,575 1,500 11,139 804 131,040 4,300 330,413 328,044 4,000 400 *i,"s66' $4,886,453 2,336,878 700,989 1 213,493 l| $235 324,095 $44,363,652 13,765,998 11,817,069 7,522,252 $282,301 > 886,323 117,969 981,222 925,384 459,768 556,056 483,358 885,523 593,317 1,412,890 717,705 863 » 62,937 44,273 41,542 3,593,642 4,334,744 6,001,926 4,746,430 125,197 8,953 87,514 624,111 1,457,699 2,279,933 1,708,384 4,709,781 298,513 275,SOS 580,213 304,336 1,311,605 540,195 1,202,159 291,524 1,787,829 4,023,736 2,725,327 4,920,047 4,629 72,927 3,397 8,459 2,251,233 5,778,450 571,249 2,647,004 72,236 100,648 449,934 176,99S 235,133 116,039 3,090,792 350,029 | 2,453,200 2,095,631 4,191,845 3,209,308 5,504 552,254 263,527 41,952 $2,068,961 943,091 • 2,100,947 1 1,362,281 ! 1,023,872 $2,700 36,731 5,998 GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. | | i I" i $2,322,690 1,031,702 . 2,110,741 2,126.858 1,241.0S7 : $2,268,652 1,031,702 2,109,341 2,122,196 1,240,717 805,047 ! 1,526,036 : 2.495,596 ! 1,295,872 ! 2,760,902 804,107 1,514,186 2,483,563 1,291,356 2,741,512 2.170,903 8, ISO, 068 ! 739,714 \ 6,485,676 ■ 966,906 ' 2,170,236 8,176,53S 715,027 6,435,94S 962,970 1,173,337 471,102 1 622,113 1.061,233 518,896 1,169,572 471,102 022,113 1,061,233 515,206 2,644,727 324,493 ■ 1,051,095 1,"2,741 855,185 2,639,577 324,486 1,049,412 1,111,873 855,169 443,542 301,817 930,051 830,502 423,280 405,107 301,817 921,997 830,502 398,023 $14,616 $39,428 1.400 4,662 370 210 912 25 4,786 667 4,130 169 44,225 &S0 11,610 11,121 ! 4,491 14,604 | I 24,"518' 5,503 | 3,990 3,765 3,690 7 156. 16 5,150 11 i,683 ; 712 $308,457 18,972 28,508 S2,868 92,576 $691,073 822,401 1,908,197 1,034,138 852,915 $559,496 63,178 56,822 173,914 129,440 $763,670 127,151 117,214 835,938 Io0,i56 50,756 80,531 COt, 121 5,120 337,078 486,320 1,172,068 1,408,1*4 1,052,184 2,040,059 77,890 93,479 177,855 110,769 103,83S 190,081 179,958 308,i76 127,799 279,927 43,076 307, OSS 74,234 1,013,942 52,306 1,758,736 2,264,0S3 144,637 3,919,3S4 517,094 181,537 2,111,283 261,533 758,979 175,468 187,554 3,497,614 259,310 793,371 222,09S 67,506 52,638 50,737 167,768 59,481 1,025,407 331,404 531,017 779,960 421,351 47,805 3S,958 6,084 64,830 8,175 106.724 55,343 39,567 109,967 33,760 2,166,533 250,558 569,962 865,746 090,346 166,127 7,460 60,905 57,564 59,861 205,343 11,132 380,661 79,464 71,218 2,430,067 324,493 659,666 695,897 785,307 12,615 37 38 39 40 41 150,724 116,406 632,656 434,371 146,179 150,516 46,616 94,786 128,630 123,237 114,778 138,795 124,5S7 171,231 92,512 388,776 144,853 888,412 700,501 377,692 2,889 42 43 44 45 46 38,435 27,524 4 8,050 12 24,645 78,622 96,270 61,352 $48 i6,764 | 57 1 186 618,655 i 1,133,956 2, i46,797 959,277 2,756,712 79,i32 10,628 i I 32,619 1 48,102 34,275 48,675 29,8S9 1 535 6,491 10,0°7 s 3 wo ! 17 18 1Q fn 21 20 23 *>A 25 121,644 OR 1,500,912 2,881,032 554,407 4,972,189 801,788 2,786 3,412 ! 2,563 ! 218 467 ' 27 28 29 3ft 31 1,165,523 471,102 622,113 845,593 513,896 5,242 32 33 34 35 36 * Including $60,067 for real property purchased from sinking fund (investmentJransfer). .,.*.,.«. , • As the classification by "receipts from which paid or payable" was not reported, all payments for outlays are included in the column "from other 1,000 103,026 • 125,633 2,392 4,456 375 STATISTICS OF CITIES. 178 TABLE 8,—PAYMENTS FOR [For a list of the cities arranged alphabetically by states, with the number GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 190S, CLASSIFIED B Y DIVISION OP TIIE GOVERNMENT OF THE CITY PAYING. CLASSIFIED BY RECEIPTS FROM WHICH PAID OR PAYABLE. From special assessments. * Total payments for outlays. Albany, N . Y Reading. Pa Lowell, Mass Trenton, N.J Bridgeport, Conn City corporation. School districts. Other divisions of the government of the city. Total. For health conservation and sanitation. $134,939 150,000 17,635 139,268 31,200 $17,953 150,000 13,405 53,506 21,950 27,193 27,193 For all v $116,986 $443,445 559,457 362,521 552,688 282,871 $443,445 554,749 362,521 552,688 282,871 Camden, N.J Wilmington, Del Des Moines, Iowa Lynn, Mass New Bedford, Mass.. 237,151 436,472 699,551 376,460 620,403 237,151 436,472 640,769 376,460 - 620,403 Kansas City, Kans... Springfield, Mass.... Troy, N . Y Oakland, Cal Lawrence, Mass 468,538 974,885 421,091 1,477,979 294,944 369,420 974,885 409,855 1,280,614 294,944 Somerville, Mass Duluth, Minn Savann ah, Ga Norfolk, Va Yonkers,N.Y 219,513 544,179 296,322 287,296 958,828 219,513 456,914 296,322 287,296 958,828 Schenectady, N. Y . . . Hoboken,N.J Peoria, 111 Utica.N.Y Manchester, N. II 838,472 201,777 351,317 282,270 132,350 838,472 201,777 220,497 282,270 132,350 Evansville, Ind San Antonio, Tex Elizabeth, N. J Waterbury, Conn Salt Lake City, Utah 164,909 400,007 262,498 654,031 1,074,990 164,729 164,351 262,493 651,283 875,712 180 235,656 68,646 10,821 57,825 2,748 199,278 129,075 120,521 678,382 22,109 10,246 245.546 106,966 110,275 432,836 Wilkes-Barre, Pa Erie, Pa Houston, Tex Tacoma, Wash Harrisburg, Pa 130,069 528,274 391,821 1,557,380 627,248 90,123 438,494 391,821 1,418,551 565,277 39,946 89,780 34,762 19,544 19,218 34,762 326 1,100,635 299,304 127,134 121,205 828,837 178,099 Portland, Me Charleston, S. C Youngstown, Ohio... Dallas, Tex 4,536,993 135,921 559,845 701,562 404,702 88,010 482,511 701,562 47,911 L 77,334 !.. 300,526 88.884 211,642 Terre Haute, I n d . . . . Akron, Ohio Fort Wayne, Ind Holyoke, Mass 207,502 263,405 309,632 380,711 196,620 224,212 290,775 380,711 10,882 39,193 18,857 156,505 100,000 74,545 6,915 15,000 9,227 2,618 156,505 85,000 65,318 4,297 Brockton, Mass Covington, Ky Lincoln, Nebr Saginaw, Mich 305,742 231,682 239,433 559,789 305,742 231,682 218,136 559,789 29,499 07,675 80,737 316,580 21,593 6,020 6.183 $4,708 (*) (2) 58,782 91,105 $8,013 11,236 197,365 60,321 47,381 12,940 333,578 8,252 93,257 835,282 135,000 197,978 8,252 72,403 715,379 2,317 13,094 87,265 99,923 119,062 61,971 21,297 30,897 19,767 4,230 85,762 9,250 20,854 119,903 10,777 39,382 227,955 19,516 03,423 219,881 39,245 180,636 80 599 17,633 328,642 1,872 89,781 102,212 328,C>42 1,952 90,380 119,845 39,382 162,945 19,516 4,132,291 :! Including outlays met by issuing special assessment bonds. 43,695 7,906 61,655 74,519 272,885 $1,582 144,664 GENERAL TABLES. 179 OUTLAYS: 1908—Continued. assigned to each, see page 79. For a text discussion of this table, see page 31.] G R O U P III.—CITIES H A V I N G A P O P U L A T I O N OF 50,000 TO 100,000 I N 1908. CLASSIFIED BY DEPARTMEXTS, OFFICES, ACCOUNTS, AXD ENTERPRISES. CLASSIFIED BY PAYEE. Departments, offices, and accounts. Payments tc> public. Classified by character. , TotaL 1 i ! | 1 Payments in Payments offset by 1 ' For meeting error subse receipts from j quently cor govern sales of land | rected by and buildings. mental costs. refund and from ] receipts. insurance. ; $443,445 559,457 361,617 552,6SS 282,871 S43S,720 559,457 335,716 550,419 282,871 237,151 436 472 699,551 376,355 597,187 234,442 436,472 698,994 345,601 578,948 468,538 973,003 419,94S 1,477,979 294,420 46S,53S 948,376 407,861 1,477,979 273,456 1 218,877 544,179 290,322 287,296 958,828 211,797 519,3S2 295,902 2S0,645 903,412 83S,472 201,777 351,317 282,270 i 129,933 838,344 201,777 345,100 218,479 129,753 164,909 1 400,007 262,498 654,031 ! 1,067,177 1G4,85S 370,671 262,49S 654,031 1,060,468 130,009 i 528,274 i 391,821 1,557,380 i 627,248 130,069 528,274 390,871 1,554,751 627,077 4,535,504 1 135,015 1 559,845 701,562 4,448,259 122,515 559,325 701,562 207,502 263,405 309,632 3S0,576 207,502 261,329 309,381 377,431 303,514 231,682 239,433 558,865 301,828 231,682 239,433 658,063 $4,725 ! 25,868 ; $33 2,269 1• 59 2,650 } 557 30,737 18,239 17 1 Land. $19,200 41,355 400 146,774 62,680 15,519 35,740 70,720 69,532 41,5S9 ! Salaries and Contracts. \ $238,154 341,992 103,251 273,039 89,770 185,779 129,641 565,350 102,060 200,455 : wages. Miscel laneous, j $31,545 44,849 154,042 50,294 50,331 $154,546 131,261 i 103,924 82,581 80,090 26,257 109,588 12,055 91,650 152,621 9,596 161,503 1 51,426 113,113 202,522 j 420,522 3S1,407 305,379 1,223,991 114,000 17,392 141,437 31,490 35,862 112,693 23,123 1 232,269 41,750 51,598 50,958 32 24,632 J 12,055 < 7 20,963 ; 7,501 217,895 41,329 166,52S 16,775 7,080 i 24,469 1 360 . 6,651 • 54,067 ; 32,596 20,937 7,500 40,00S 155,825 60,891 486,670 108,390 126,533 599,133 49,269 9,770 53,209 44,715 95,010 76,121 | 26,802 ! 127,223 76,040 | 108,860 88,245 677,047 200,224 311,130 227,702 17,291 19,712 1,553 16,004 27,911 3S,964 63,46S 8,424 9,600 11,571 7,468 29,999 19,189 191,540 59,139 105,699 270,640 231,759 223,316 936,581 30,011 31,40S 3,179 109,379 41,458 21,731 68,060 8,371 129,796 29,999 24,000 18,043 2,150 40,284 36,390 86,309 387,847 346,730 1,228,514 550,311 12,970 46,557 19,959 12S.984 4,747 6,790 75,827 22,982 159,598 29,800 73,893 308 47,849 84,243 213,437 121,603 407,797 308,848 40,657 1,856 42,274 83,920 4,207,517 11,248 61,925 224,551 13,020 9,500 5,474 20,150 190,647 ; 211,012 249,611 163,853 1,140 4,740 9,9S9 61,903 2,695 38,153 44,558 134,670 32,849 4,575 30,121 2,105 91,019 186,799 145,813 396,121 110,087 4,116 12,704 27,124 69,659 36,192 50,795 133,515 328 1,349 128 58 6,159 63,791 ISO 51 100 29,236 | i 1 ; 6,709 | 950 1,470 1,159 171 87,245 12,500 520 38 i 2,038 251 3,145 1,150 536 86 ! [ 7IG City Payments to departments, offices, enterprises, and funds (service transfers). Classified by object. i i5,759 17,057 62,107 ! •num ber. Total. General government. | $197,041 372,336 333,983 457,210 j 282,871 | $904 $300 450 172,897 21,056 167,346 333,322 | 683,245 294,476 i 567,895 | io5 23,216 466,703 ! 593,898 221,034 1,477,979 266,941 j 1,877 1,143 sis 636 ! 2,417 797,752 115,821 349,889 282,270 97,677 7,8i3 98,673 400,007 243,521 621,625 991,978 1,489 906 | 2,228 924 52,i67 56 775 5io 850 190,120 30i 22,344 11,590 6,800 210 478,927 ; 135,921 477,064 i 431,627 | 4,637 449 6,999 207,502 263,405 140,327 156,191 760 210,956 1 193,904 184,700 406,803 252 568 L_!l * A s the classification b y "receipts from which paid or payable" was not reported, all payments for outlays are included in the column "from other sources.' 51 52 53 54 4,057 130,069 345,894 320,480 1,186,869 594,869 49 50 2,595 136,543 202,615 382,820 ! 242,538 ! 264,256 ! ! 780,763 j 47 48 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 SO 81 82 83 84 85 86 87 88 89 90 91 92 93 STATISTICS OF CITIES. 180 TABLE 8.—PAYMENTS FOR [For a list of the cities arranged alphabetically by states, with the number GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1908. CLASSIFIED B T DIVISION OF THE GOVERNMENT OF THE CITY PAYING. CLASSIFIED BY RECEIPTS FROM WHICH PAID OR PAYABLE. From special assessments.' Total payments for outlays. City num-| ber. City corporation. School districts. Altoona, Pa Spokane, Wash... Lancaster, Pa Birmingham, Ala. Bayonne, N. J $526,435 1,852,610 184,271 100,441 453,472 $513,959 1,522,228 119,215 100,441 453,472 $12,476 330,382 65,056 100 101 102 103 South Bend, Ind.. Butte, Mont . McKeesport, Pa... Pawtucket, R. I . . Sioux City, Iowa.. 301,541 277,922 227,335 400,509 235,481 220,953 200,990 221,931 400,509 185,101 80,5S8 76,926 5,404 104 105 106 107 108 Johnstown, Pa Dubuque, Iowa Binghamton, N. Y.. Mobile, Ala Augusta, Ga 142,977 72,036 178,097 • 73,182 106,089 57,274 72,181 178,097 73,182 106,089 109 110 111 112 113 East St. Louis, 111.., Passaic, N. J Topeka, Kans A Hen town, Pa Atlantic City, N. J. 271,097 147,239 282,878 239,411 613,627 196,166 147,239 236,318 175,293 613,627 114 115 116 117 US Springfield, Ohio.. Montgomery, Ala. Davenport, Iowa.. Little Rock, Ark.. Wheeling, W. Va. 294,309 228,685 339,633 419,778 206,080 200,740 228,685 331,619 310,707 99,644 119 120 121 122 123 Springfield, I l l York, Pa Maiden, Mass... Wichita, Kans.. Bay City, Mich. 362,909 52,581 151,921 318,554 442,565 297,440 15,065 151,921 315,170 442,565 44,158 37,516 124 125 126 127 128 South Omaha, Nebr. Quincy, 111 Newcastle, Pa Superior, Wis Canton, Ohio 300,946 85,811 120,465 315,486 246,491 267.839 85,811 118,310 315,4S6 216,672 33,107 129 130 131 132 133 Jacksonville, Fla. Chester, Pa Chelsea, Mass.... Joplin, Mo Newton, Mass 330,852 61,576 362,745 218,705 496,739 330,852 61,576 362,745 176,759 496,739 134 135 136 137 138 Salem, Mass Haverhill, Mass.. Rockford,Ill Knoxville, Tenn. Galveston, Tex.., 337,079 299,402 136,244 464,205 246,042 337,079 299,402 71,860 464,205 246,042 139 140 141 142 143 Elmira, N . Y New Britain, Conn.... Oklahoma City, Okla. Kalamazoo, Mich Woonsockct, R . I 22,132 559,212 862,578 58,318 74,060 144 145 146 147 148 Chattanooga, Tenn.. Racine, wis Fitchburg, M a s s — Auburn, N. Y « Joliet, 111 22,132 i| 559,212 ■' 1,058,743 175,593 74,060 506,333 265,523 149,010 201,680 100,844 506,333 265,523 149,010 201,680 79,819 149 150 151 152 153 Macon, Ga West Hoboken, N . J . Everett, Mass Oshkosh, Wis Sacramento, Cal 10,477 109,660 116,178 162,732 672,596 10,477 109,660 116,178 162,732 568,442 154 155 156 157 15S Pueblo, Colo , Newport, Ky Taunton, Mass— La Crosse, W i s — Fort Worth, Tex.. 135,386 117,604 86,976 64.880 191,938 71,555 117,604 80,976 64,880 191,938 Other divisions of the government of the city. 50,3S0 85,703 455 For health conservation and sanitation. Total. 27,299 206,160 ss 10,827 ,. 162,798 I. 165,791 186,017 48,847 9,104 88,395 39,520 6,100 126.271 !. 179,917 48,847 . 9,104 . 83,245 . 5,150 : :i i> ;| 74,931 122 122 '. 162,895 ! 33,509 159,717 175,591 200,543 194,957 73^746 V 8,177 9,751 13,248 2,057 33 5,942 ij. 3,384 2,155 "29,'8i9 41,946 181,499 5,390 11,004 286,012 129,714 71,285 34,227 41,215 238,550 2 131,204 15,088 ! 1,506 ! 106,452 1,864 5,491 27,308 215,021 196,165 117,275 2,637 27,425 669,265 32,030 16,030 63,831 122,122 26,309 129,003 5,942 103,382 12,714 3,217 9,270 56,335 162,877 197,326 185,687 3,772 8,170 219,344 19,200 177,727 5,390 2,834 66,668 110,514 2,857 8,877 5,192 71,285 31,370 32,338 230,475 815 14,246 131,204 15,088 691 92,206 1,864 3,998 8,064 2,637 6,695 653,558 27,420 3,033 24,649 113,264 6,487 101,005 57,216 2 2,091 5,2S7 86,079 32,989 24,649 111,173 1,200 14,926 3,100 109,085 2,662 99,589 134,275 51,779 1,975 6,299 2,778 57,306 687 93,290 131,497 55,335 19,777 1,063 45,096 22,296 33,039 19,777 1,063 2,655 $2,883 1,493 19,244 215,021 20.730 15,707 4,604 12,997 <) 104,154 40.183 17,915 55,933 10,773 () 64,384 21,025 ' M :| i! it. ii From other sources. $154,100 601,954 j Sitfi 46,560 64,118 $21,311 For all other purposes. $167,515 838,541 48,300 27,666 69,181 12,830 8,014 109,071 106,436 ! For highways. 21,127 I 42,441 I. San Juan. P. R. 176*836 176,836 i Including outlays met by issuing special assessment bonds. 176,836 GENERAL TABLES. 181 O U T L A Y S : 1908—Continued. assigned to each, see page 79. For a text discussion of this table, see page 31.] GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1908. CLASSIFIED BY DEPART MENTS, OFFICES, ACCOUNTS, AND ENTERPRISES. CLASSIFIED BY PAYEE. Departments, offices, and accounts. Payments to public. Classified b y character. 1 i Total. • Payments i n Payments onset b y subse receipts from i For meeting error quently sales of land govern corrected by mental costs. and buildings refund and from receipts. insurance. $520,435 1,852,010 ! 184,271 ! 100,441 453,472 $516,840 1,843,0S2 184,271 99,307 449,822 301,541 277,922 1 227,335 j 400,509 1 235,4bl 299,233 277,922 227,335 409,509 234,239 142,977 j 72,030 178,097 73,182 102,742 . 140,772 72,030 178,092 73,182 102,742 271,097 147,239 282,878 ! 239,411 013,027 271,097 147,239 282,878 220,910 013,027 294,309 , 227,535 : 339,033 i 419,778 1 200,089 ; 294,309 • 227,535 339,033 373.07S 200,080 302,909 | 52,5S1 ' 148,931 ! 318,554 : 442,505 ! 300,153 52,5S1 141,902 318,554 440,000 300,940 : 85,811 ' 120,405 315,480 240,491 300,940 84;711 120,405 295,011 240,491 330,852 01,576 I 3G2,745 , 218,705 . 494,944 I 330,852 61,570 132,280 212,316 494,944 337,079 299,342 136,244 464,205 246,042 334,745 296,564 130,195 404,153 240,042 22,132 559,108 1,058,743 175,593 74,000 22,132 559,008 1,054,221 175,549 74,000 506,333 | 265,523 147,324 201,680 100,844 505,831 264,051 132,104 201,080 100,770 10,477 109,660 116,178 162,732 668,342 10,477 109,600 115,878 162,427 666,342 $2,292 Land. $7,185 13,003 139 30,215 16,460 $9,595 7,230 i,074 3,050 2,308 i, 242 2,205 5 i 3,971 12,216 12,454 2,S5S 4,200 455 850 3,750 ii'soi" 46,700 | 8,875 31,550 1,037 11,729 130,791 Contracts. $431,499 1,327,000 102,309 38,794 409,703 260,792 250,089 j 170,935 1 78,418 194,226 117,117 63,450 140,195 00,317 62,504 253,111 ! 97,087 203,144 202,520 * 425,792 Miscel laneous, Salaries and wages. $11,104 318,050 6,457 1 7,343 15,501 $76,647 193,897 15,306 24,0S9 11,748 6,792 24,311 101,802 8,065 36,778 8,225 26,0S9 1 207,835 f 29,732 1,736 5,551 5,649 7,417 17,227 7,375 | 12,451 j 73,04S 17,745 1 39,817 9,593 8,708 58,389 3,153 20,9S1 17,837 ! 14,311 ! 31,838 6,240 4,122 9,200 21,745 51,742 300,946 85,811 120,465 315,4S6 206,593 214,632 61,576 353,102 217,301 435,221 i66,7i4 3S.S9S 19,772 6,007 10,922 91 247,377 59,858 101,CS7 279,936 171,944 8,431 2,059 4,111 2,883 22,714 2,921 14,758 166,030 194 6,700 202,883 41,329 166,011 176,189 283,075 18,829 17,194 11,469 128,880 106,219 5,4S9 12,910 30,853 76,289 30,750 10,216 178,617 72,103 73,334 400,399 143,736 70,447 26,076 23,195 6,890 33,803 57,205 184,947 39,715 14,766 OS,503 15,S15 59,884 3,300 2,700 3,810 158,353 949,883 151,915 38,850 7,089 74,612 27,272 7,662 13,550 11,233 310,328 21,704 12,716 18,960 21,032 5,425 10,602 1,538 j 7,807 429,827 240,529 50,083 174,151 76,259 50,656 2,100 46,533 9,707 9,669 4,818 17,469 40,046 16,284 7,049 2,932 99,999 33,486 159,364 522,604 898 8,001 53,071 2,000 3,26i 1,200 97,674 28,i77 6,647 1,660 26,300 2,108 19,887 625 6,948 115,213 103,977 41,232 49,229 86,551 1,877 600 15,164 4.454 8,544 11,348 13,037 28,624 11,197 9,461 2,334 36 49 53 2,742 42,i50 6,000 40 4,522 44 502 872 15,220 74 300 305 135,3S6 117,004 86,957 64,880 112,080 134,761 117,004 86,957 64,880 1U,5S0 500 176,836 176,539 4 i 51,317 1,502 j 25,641 2,821 I 55,0S5 7,022 189 1 i,937 7,524 i > 1,150; 1 . 2,990 ; i,795 GO i64 i,GS6 4,254 i9 79,858 i,622 182 4,376 377 413 271,097 147,239 220,459 197,948 555,006 27,758 17,519 16,014 2,556 230,459 6,200 $3,347 I 7,337 2,546 142,977 69,018 j 104,212 70,016 98,744 | 246,446 195,246 252,635 400,509 74,003 3 20,475 i 35,117 2,540 10,772 4,958 88,541 7 1,100 i 18,717 1 18,260 $465 1,000 272,943 277,922 87,947 200,713 167,415 6,131 1 20,959 5,175 20,248 11,038 General government. $299,642 1,549,956 170,724 100,441 416,453 2,943 2,600 16,093 7,090 16,180 291,898 47,595 65,710 298,214 210,752 2,315 Total. j 1,434 3,484 29,822 441 City num ber. Payments to departments, offices, enterprises, and funds (service transfers). Classified b y object. 199 270,165 227,033 337,830 418,990 175,807 94,152 295,716 | 52,581 145,540 318,434 390,912 150 609 195 340 24,254 456 i2,939 325 52,i86 306 322,012 277,701 103,799 464,205 177,700 . 200 iss 21,911 184,^07 976,815 172,338 59,471 26,285 172 7,399 77,352 500 506,333 263,798 140,301 167,318 70,299 10,477 109,600 109,143 162,732 649,738 95,454 119,503 100,230 49,1S2 59,662 145,858 i,is8 Ii 293 3,674 128,984 16,886 27,292 160,398 |j * As the classification by "receipts from which paid or payable" was not reported, all payments for outlays are Included in the column "from other sources.3 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 1 137 I 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 STATISTICS OF CITIES. 182 TABLE 8 PAYMENTS FOR [For a list of the cities arranged alphabetically by states, with the number CLASSIFIED B Y DEPARTMENTS, OFFICES, ACCOUNTS, AND ENTERPRISES—Continued. Departments, offices, and accounts—Continued. City num ber. Protection of life and property. Health conservation and sanitation. Highways. Paving. Fire Police department!jdepartment All other. Sewers. Sidewalks. All other. Original. Grand total. Group I Group II Group III Group IV SI, 667,300 $4,853,613 $1,150,611 $25,291,402 1,354,004 133,103 152,332 27,861 2,779,561 888,304 730,313 455,435 574,638 442,371 90.156 43,446 13,3S3,598 6,013,746 3,077,278 2,816,780 $4,192,947 409,908 97,426 1S7.028 $32,; All other. Charities, hospitals, and corrections. Replaced. !,4!S $5,853,172 $3,505,222 13,840,771 9.571,932 4,345,891 5.013,854 3,507,161 1,054,510 S79.411 412,090 927,496 1,390,086 594,420 5S6.020 $45,311,353 : $7,034,316 33,346,504 I 6,850.302 : 3.294.751 ■ 1.813,796( 6,255,133 620,675 30,758 127,750 ' $18,505,211 $282,769 ; 786.114 j 6.625 ! 4,005,732 24,317 I 393,482 I $3,524,973 189,064 19,633 242,116 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 190S. New York, N . Y . . Chicago, 111 Philadelphia, Pa.. St. Louis, Mo $204,747 423,426 355,743 85,271 $717,661 262; 298 209,513 73,012 Boston, Mass Baltimore, Md... Pittsburg, P a — Cleveland, Ohio.. 600 15,000 106,681 25,641 52,064 134,001 157,569 Buffalo, N . Y San Francisco, Cal. Detroit, Mich Cincinnati, Ohio... 37,135 275 20,794 41,718 45,419 575,145 165,345 129,948 Milwaukee, Wis.... New Orleans, La... Washington, D. C Newark, N.J 36,523 20,546 44,714 57,024 131.795 450' $334,187 29,759 70,193 1,515 $3,0S0,555 2,570,202 1,248,492 380,314 $881,086 39,574 670,454 35,317 30,000 1,886 922,456 2.132,385 507,903 599,618 113.2S5 385,655 16.004 57,909 203,570 737,608 1,355,514 j 922,665 | 311,161 54 871 290,807 79,112 16.206 704 6.166 45.292 534.397 219.196 1.530 908 1,105.845 190,653 45,559 262,003 295,521 101,906 292,085 270,194 397,755 386,382 45,084 127,040 13S.777 I 617,712 : 520,359 : 1,309,204 | 200.729 209.821 602,114 43.019 71.3-18 23.929 73,619 19.523 744,646 199,179 154,549 1,138,340 11,558 356.066 1,184 387,935 70,488 139.912 15,192 201,894 551,971 98.898 2,119.990 592,046 91,224 19.660 15,444 601,275 $97,342 3,060 180,263 14,932 87,318 $90,275 8,613 83.742 09,837 109,186 $30,268 225,184 63,289 10,791 53,665 23,428 132,465 39,410 36,222 83,744 31,286 57.062 26.809 769,992 121,344 4.951 26,967 14,535 231,938 42,613 265,725 27,255 967,483 113,302 2,402,685 944 16,287 7,034 3,840 31,889 2,447 8,516 40,203 25,390 77,447 41,138 140,790 28,665 66,119 47,379 12,155 1,387 3*4,645 19,312 49,716 109,889 187,369 15,954 57 4,672 8,352 20,434 69 80S 82,137 13,087 358,712 100,765 75,152 5,451 395 258,177 26,100 421,592 199,901 1,000 704,280 • 23,640 11,815 $3,232,846 I $S2,100 784,676 I 1,234,799 1,993,767 I 328,137 803,068 L 156,121 j 197.015 . 861.909 I., i GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 190S. Minneapolis, Minn. Jersey City. N . J . . . Indianapolis, I n d . . Louisville, Ky St. Paul, Minn Providence, R. I. Rochester, N. Y . Kansas City, Mo. Toledo, Ohio Denver, Colo $64,937 20,825 11,374 41,136 66,116 16,608 16,000 12,549 3,188 14,655 45,559 22,705 24,833 11,715 185 42,54S 114,973 9,639 106,022 11,969 4,227 22,454 Columbus, Ohio.. Los Angeles, Cal. Worcester, Mass.. Seattle, w a s h . . . . Memphis, Tenn.. 10,707 4,440 Omaha, Nebr New Haven, Conn. Scranton, Pa Syracuse, N . Y St. Joseph, Mo 11,174 Portland, Oret?.. Paterson, N. J . . Atlanta, Ga Richmond, Va.. Dayton, Ohio... Fall River, Mass Nashville, Tenn Grand Rapids, Mich. Hartford, Conn Cambridge, Mass $47,751 2,496 17,255 2,050 $5,541 2,400 2,180 400 "2,"664' 3,850 8,190 3,475 17,350 3,617 12,454 58,398 2,685 34,548 4,300 21,272 36,109 46,896 6,812 1,082 26,904 4,657 "i,m 175,000 13,223 5,816 14,542 2,973 3,763 1,860 9,361 17,763 132,102 iso $390,770 127,380 547,000 456,644 405,460 $18,751 18,162 7,109 2.500 3,750 168,055 230.854 105,144 88,182 267,758 25,375 3.376 1,358 2,604 67,627 455.740 658,487 456.619 354,217 332,877 658,567 153,573 442,782 69,439 14,254 3,282 26,070 30,659 4,739 936,002 I 586,018 1. 40,286 j 530,800 . 298,891 | 91,981 1,016 850 611.814 j. 164,458 I. 173,524 135.940 178.535 136,568 87,359 158,996 113,361 46,518 124,631 12,352 101,717 127,397 231,677 77,480 13,008 195,786 90,820 51,591 $115,869 : $302,519 88,177 I 172,166 I 967.080 i 10,764 ! 233:731 : 149.747 j 99,176 | 20,500 8,298 1,535,251 12,903 371 23,519 179,536 125.958 13,947 87,072 7,791 215,596 40,546 13,236 335 37,295 31,152 78,901 | 34,202 ""76*522* 24,846 58.825 11,392 834 104,780 124,591 11,140 30.217 75.991 300 16,007 33,409 6,395 GENERAL TABLES. 18a OUTLAYS: 1908—Continued. assigned to each, see page 79. For a text discussion of this table, see page 31.] CLASSIFIED B Y DEPARTMENTS, OFFICES, ACCOUNTS, AND E N T E R P R I S E S — c o n t i n u e d . Departments, offices, and accounts—Continued, j j Municipal service enterprises. Public service enterprises. Education. Schools. $36,774,911 24,403.251 5,0%. IDS 3,432,706 3,242,756 Libraries, art galler ies, and museums. Miscel Recreation.! laneous. $3,239,035 $14,813,092 ; $519,895 i $2,004,795 2.571,S47 431,030 182.329 53,829 10,583,222 2,737,193 898,792 623.885 Electric light and power systems. All other. Total. Watersupply systems. Electric light and power sys tems and gas-supply systems. $1,155,771 $849,024 $80,260,139 $46,408,182 $2,351,722 $357,364 $95,532 $30,987,339 851,G53 140,371 137,691 26,056 819,120 28,144 57,818,606 12,057,9S5 7,952,540 2,431,008 26,043,490 10,784,439 7,305,729 2,274,518 758.854 1,068,404 390.128 128,336 248,575 89,768 18,347 674 10,993 26,689 48,991 8,859 30,756,688 88,685 123,345 18,621 Total. 1,070,773 168,515 137,091 27,810 400,626 IS,470 9.307 31.432 1,7G0 Markets and public Ceme teries and crema tories. All other. GROUP I.-CITIES HAVING A POPULATION OP 300,000 OR OVER IN 190S. $11,245,034 2,477,220 1,679,695 1,481,376 $1,902,152 31,380 95,187 153,320 1,011,374 142,253 848,598 610,992 1.531 78,4S5 112.079 458,490 450,000 289,784 290,1G7 1,021,074 607,215 907,200 4,955 17,904 15,309 43,717 01,408 244,5S6 185,709 341,418 316,750 284,212 782,590 630,901 74,699 131,135 3,030 19,013 153,226 18.377 75,017 118,698 $38,312,527 3,5U,2S6 2,656,115 4SS,962 $10,146,596 2,923,509 2,653.052 4SS,962 22,122 11,651 5,140 1,947,451 1,000,143 1,123,182 802,910 2,712 370,344 1,121,195 029,903 14,747 14,747 "2i,666' 21,000 1,3S7,731 53,282 923,3SS 860,821 1,387,731 53,282 845,404 860,471 230,933 3,940,543 256,541 262,791 226,001 3,850,803 230,831 252,700 $740,970 816,702 $3,025,745 ! 2,379,580 $93,345 718,353 1 1,344,0S0 ! $815,612 2,400 2,400 22,122 11,051 5,096 337,948 24,771 $740,970 1,090 556 5,509 5,509 29,976 *29,976 4,562 j $28,029,419 $136,512 $587,777 3,063 93,093 10,103 1,987 73,421 1,944,739 679,636 $6,493 77,9S4 350 4,932 89,740 21,210 4,500 ! "io,m GROUP IL—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. $553,143 204,917 183,564 101,80.' 98,731 $372 4,500 130,998 250,000 184,465 433,234 224,326 170,005 86,655 228,809 77,758 507,315 93,418 156,620 150 705 29,057 281,172 182,458 330,283 183,749 79,199 85,400 142,667 ' 1 95,211 40.3S2 231,366 138,825 44,842 i4,5io 6,900 177,504 1,653 23,187 * 28,327 4,791 5,005 4,i72 428 10,172 2,000 7,514 8,931 $253,783 ! SS,6U j $258,783 88,611 704,034 1 217,215 762,606 202,361 $2,028 1S0,578 392,0S0 348,799 330,595 2,390 180,118 301,006 273,036 331,596 6,460 402 578,806 5,378,768 195,875 1,513,487 105,178 574,792 5,378,768 195,875 716,419 103,473 7,814 7,814 2i5,640 5,000 £15,640 9,956 214,060 190,144 14,198 21,718 3S,062 6,iis 39i,429 410,729 69,878 386,447 116,879 69,878 42,400 6,517 54,766 114,564 35,122 130,001 46,123 49,781 114,564 34,622 130,001 45,565 $348,663 14,007 3S,106 23,070 70,778 34,980 51,712 540 S73 71^974 673,291 5,850 38,319 350 367,904 92,094 107,130 21,018 4,977 35,020 5,683 4,359 1,478 43,767 6,712 44,388 $4,200 i,soo 91,125 ! 1,800 $85,339 5,143 627 6,ii5 8,500 1 42,400 6,517 17 18 19 20 21 $20,558 | $20,558 5,786 $14,854 $7,326 75,163 22 23 24 25 26 29,226 4,999! 2,390 1,705 27 28 29 30 31 5,000 32 33 34 35 36 4,074 14,195 $782,873 23,916 1 285,531 2,000 2,215 4,104 1 4,985 500 558 37 38 39 40 41 42 43 44 45 STATISTICS OF CITIES. 184 TABLE 8.—PAYMENTS FOR |For a list of the cities arranged alphabetically by states, with the number GROUP HI.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. CLASSIFIED BY DEPARTMENTS, OFFICES, ACCOUNTS, A N D ENTERPRISES—continued. Departments, offices, and accounts--Continued. City num ber. CITY. Protection of lire and property. Police depart ment. 47 48 49 50 51 Albany,N. Y Reading, P a Lowell, Mass Trenton, N . J 52 53 54 55 56 Camden, N . J Wilmington, Del Fire depart ment. Highways. Paving. All other. Sewers. Sidewalks. j AHother. Original. $2,ISO 1 j Health conservation and sanitation. $5,099 2,810 34,886 4,895 3,480 $409 14,971 25,117 27,874 463 19,000 11,264 1,356 15,907 S3 $14,40$ 205,451 121,809 73,353 32,650 $23,644 39,909 5,903 111,427 $720 All other. Charities, hospitals, and corrections. Replaced. $116,968 SIS 87,114 27,182 37,279 9,306 $10,162 121,368 24.5S3 4,071 111,940 111,377 9,799 17,090 25,SSI 6,443 30,9s2 163,744 111,727 99,500 27,833 14,971 39,563 2,000 1,742 26,406 4,519 3S4 6,785 15.4S9 107,658 111,381 14,OS7 737,291 11,150 36,759 47,492 33,710 36,175 12,932 20,432 197,2S4 $5,336 ♦ 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 2,795 Troy, N. Y Oakland, Cal Somerville, Mass Duluth, Minn Norfolk, v a 1,884 1,755 Utica, N . Y San Antonio, T e x 404 77 78 79 *0 81 82 83 84 85 3,800 3,641 300 3,il5 39,iii Dallas, T e x 86 87 88 89 90 91 92 93 4SI 7,912 36,296 6,284 ISO 2,031 9,738 14,509 33,089 43,887 65,485 4,525 340 9,472 10,500 250 9,203 6,539 892 1,120 3,105 360 22,630 1,384 3,460 2,976 8,899 8,026 48,5.49 5,620 17,321 100 50 9,450 14,889 34,322 14,150 27,014 400 102,60S 39,114 12,516 21,020 137 440 3,562 144,199 62,406 22,855 263,893 103,831 500 1,550 18,950 66,948 8,830 82,804 44,895 11,113 18,447 4,842 14,085 44,083 107,244 70,564 35,459 10,510 164,879 SO 599 43,075 19,270 687 202 490 252.897 1,872 89.781 130,193 20,264 19,744 1,538 26,378 87,339 325,490 651 857 303 2,620 49,631 66,687 76,321 99,144 334,632 13,643 25,673 36,729 148,201 122,957 36,842 7,151 97,509 31,560 21,871 53,167 9,227 28,563 7.i51 1 21,743 7,913 27,184 10,827 1,903 7,778 20,677 75,600 133,798 35,024 66,332 425 60,759 20,318 32.157 43,696 44,93S 153,090 240,550 60,436 51,729 49,010 24,S54 97,035 56,221 607 14.828 184,681 126,483 526,873 202,051 250 2,135 47,009 24,626 126,009 61,192 3,092 3,403 3,733 161.003 110,067 63.672 29,635 550 12,943 5,529 3,6S9 261 . 20,343 17,263 91,106 235,950 122,609 5,082 15,056 1,566 6,677 93,662 2,086 609 124,128 10,186 17,360 1,600 373 15,594 15,310 . 7,835 26.443 7,071 4,353 449 24,000 107,619 16,808 6,413 1,913 2,027 89,907 1,795 10,072 62,013 3,264 1,105 2,652 62,992 3,150 12,281 11,464 14,594 15,190 6,367 19,508 182,217 15,191 4,i3S 2,500 19,934 20,777 41,414 263,659 149,226 107,2% 2,258 67,306 99,363 11,991 2,644 9,381 15,536 532 29,431 21,353 20,291 2,320 35,366 9,707 3,624 7,321 1,568 1,052 15,754 GENERAL TABLES. 185 O U T L A Y S : 1908—Continued. assigned to each, see page 79. For a text discussion of this table, see page 31.] GROUP III.-CITIES HAVING A POPULATION OP 50,000 TO 100,000 IN 1908. CLASSIFIED BY DEPARTMENTS, OFFICES, ACCOUNTS, AND E N T E R P R I S E S — c o n t i n u e d . Departments, offices, and accounts—Continued. Municipal service enterprises. Education. Schools. i Libraries, 1 artgallerl ies, and ! museums. Miscel ' Recreation. laneous. 1 i Electric Total, 84,708 46,182 56,039 59,100 11,170 51,2S0 5S,7S2 43,597 140,171 89,375 148.803 63,532 197,365 9,522 III "il 18,4S1 87,265 65'933 22|890 180 235,656 83,993 22,760 199,278 39,946 89,218 80,840 119,062 61,971 104,561 47,911 77,334 142,796 10.SS2 39,193 18.857 30,651 44,322 53,060 21,297 23,865 53,429 12,652 5,741 56,500 1 7.in I 4S.892 20,218 1,633 *> , J * ' 3,090 562 Total. j $29,571 600 3,745 5,909 1,000 i :i '' :| 16.156 22,370 ::::':::!:::::::::::: 505 \i ■'< ii 8,013 39,193 21,120 74.292 2,002 4,349 12,004 7,500 21,240 125,781 ! : ;:;;;: • • j SS,532 ; 1 l; i! 'r 1 283 , ! 30,897 10,155 1 1,549 6,439 975 174,339 24S 112 ij 3,250 6,903 26,069 soo Markets and public scales. Ceme* teriesand crema tories. City num ber. Ail other. 4,029 | 56,251 440 • 69,805 103,150 1.835 3S0,9S7 200,057 1,835 3S0.9S7 200,057 $1,9S4 52,140 16,S9S 103,943 53,784 13.590 178,065 40,720 85.956 1,428 40,720 85,956 34,673 29, M2 66,236 54,809 ! 4,058,066 4,057,080 1 82,7si 64,504 269,935 269,935 j j $133,662 4,029 ! 35.643 224,520 35,643 19,470 94.786 37,778 50.704 | 152,986 I 94,786 37,778 50,704 61,051 $i6,236 $70 :::::::::::: ; > 1 j ! i U2 ! 24,339 16,898 161,359 53,784 23,040 178,065 47 48 49 50 51 j $226 5,409 $52,007 9,450 67 68 69 70 71 18,977 72 73 74 75 76 11,427 2,400 3,945 i39,07i 950 18,277 1 265,656 1 86 87 SS 89 !1 ! | 1 ; 77 78 79 SO 81 82 83 84 85 986 \ 62 63 64 65 66 1,428 5,161 | 52 53 54 55 56 57 58 59 60 61 3,664 . . ! 8,985 69,805 103,150 16,306 81,984 52,508 i78.435 71,341 230,490 32,379 j j $133,662 | .... $246,404 187.121 28,538 95,478 i82,3S0 71,341 370,511 32,379 1 i . 1 $246,404 187.121 28,538 95,478 32,406 80,612 1 13,547 1,354 227 13,455 30S 15,308 37,594 2i,757 Watersupply systems. i8.977 32,406 83,012 29,455 355 1,995 | 2S,603 1 1 444 firm All other. Electric light and power sys tems and gas-supply systems. 1 i L. and i light power systems. j Public service enterprises. 1,925 1 96,616 90 91 92 93 STATISTICS OF CITIES. 186 TABLE 8,—PAYMENTS FOR [For a list of the cities arranged alphabetically by states, with the number G R O U P I V . - C I T I E S H A V I N G A P O P U L A T I O N O F 30,000 TO 50,000 I N 1908. CLASSIFIED BY DEPARTMENTS, OFFICES , ACCOUNTS, A N D ENTERPBISES—continued. Departments, offices, and accounts—Continued. City num ber. Protection of life and property. CITY. Police depart ment. 94 95 96 97 93 99 South Bend I n d 100 i Butte, Mont 101 102 Pawtucket, R I 103 >■ Sioux City, Iowa Springfield, 111 * : ' ! ! : 526 616 i 253 872 1,845 i I 143 | ! I ! 657 Chattanooga, Tenn Racine, Wis 5,945 6,200 Auburn, N . Y Joliet,IH j ! West Hoboken, N . J Everett, Mass Oshkosh, Wis ! | 476 1,518 48,230 33,892 39,259 126,040 16,235 31,251 9,269 7,895 3,802 3,512 1,231 10,579 2,235 806 4,617 800 11,803 126,518 6,79S 56,771 5,191 53,012 10,419 3,815 1,982 • 1,796 10,484 86,194 13,248 11,662 3,772 744 12,265 232,593 21,467 1,677 3,500 54,767 20,862 i i 139 Elmira,N.Y 140 New Britain, Conn 141 Oklahoma City, Okla 142 Kalamazoo, Mich 143 154 155 156 157 15S 11,385 75 1,788 134 Salem, Mass 135 Haverhill, Mass.. 136 Rockford,IH 137 Knoxville. Tenn 138 Galveston, Tex 152 153 275 ; 123 130 Chester, Pa 131 Chelsea, Mass 132 Joplin, Mo 133 149 150 151 4,150 $22,451 252,222 74,324 37,118 47,667 39,523 12,795 4,934 50,957 11,940 11,640 9,300 9,338 4,881 1,928 ; 1 124 South Omaha, Nebr 125 Quincy,IU 128 127 123 144 145 146 147 14S 250 225 600 576 1,279 York, Pa Maiden, Mass Wichita, Kans Bay City, Mich SI, 124 458 14,446 5,4S8 1,250 9,042 7,614 39,526 14,5*7 12,523 19,233 100,338 1,080 8,822 3,015 14,201 3,711 100,455 10,819 8,064 23,736 20,672 1,825 1,535 5,939 12,247 52 8,329 62,688 53,684 4,604 25,202 39,857 29,202 2,839 570 3,872 1,800 575 30,875 * 6,455 1,575 1,480 3,014 254,156 16,915 11,773 127,455 37,908 377 51,779 8,390 24,544 194,751 LaCrosse, Wis 1 568 4,747 2,579 22,295 15,114 6,483 6,605 23,737 San Juan, P . R 2,842 6,780 Newport, K y .... 3,500 Sidewalks.' All other. 1 10,563 2,210 3,700 1,000 Sewers. Original. i 109 East St. Louis, 111 110 111 112 113 Atlantic City, N . J 119 123 121 122 123 Allother. 2,676 475 Highways. Paving. 15,532 104 105 100 107 Mobile, Ala 108 Springfield, Ohio 'Montgomery, Ala Davenport, Iowa Little Rock, Ark Wheeling, W. Va i $15,463 16,071 1,100 1 • 11,471 j $510 1,378 Lancaster, P a Birmingham, Ala 114 115 116 117 118 Fire depart ment. ! Health conservation and sanitation. $85,145 3,(344 059 • $244,375 273,591 16,678 1,101 14$, 510 82,482 51,250 44,005 43,13S 65,2S7 Replaced. $1,853 $124,962 3,774 3,701 15,718 1,554 13,248 1,393 400 4,843 930 22,895 15,840 47,089 52,103 124,037 19,085 91,722 20,024 213,802 38,032 108,388 230,193 190,553 40,134 1,436 10,861 10,890 7,589 391 13,850 3,324 9,375 2,622 30,872 4,804 5,520 10,580 525 11,005 6,884 1,110 1,773 200 48,808 51,452 23,248 54,705 65,981 1,400 167,520 27,123 2,193 80,508 3,270 8,084 44,319 12,135 13,447 18,723 354,614 14,422 6,776 403 1,278 45 21,000 622,075 27,426 2,456 5,341 7,341 2,867 95,235" 20,8S7 31,636 1,435 4,775 5,735 21,783 56,693 28,981 101,860 146,634 26,335 44,791 i,557 86,857 9,663 42,055 7,494 42,105 49,904 70,532 $i6,62i 2,835 1 6,206 82,i93 53,177 44,744 27,294 856 12,313 4,433 4,257 15,786 24,988 2,987 24,159 0,575 32,117 19,208 33,135 941 1,426 1,735 14,015 14,070 128 14,940 90,815 32,930 5,92S 2,015 1,772 4,264 15S 8,505 132,577 4,490 47,150 33,921 8,939 140 15, COS 1,377 3,200 643 10,794 43,282 1,9GS 17,045 3,260 1,871 9,031 52 45,008 24,450 44,474 4,801 2,324 6,879 216 2,291 613 1,705 1,877 60,655 41,937 139,710 10,666 25,348 5,170 31,742 18,788 5,000 42,441 115,570 2,4*13 20,546 25,743 6,053 1,055 3,000 217 2,164 11,070 35,497 132,898 1,477 7,889 7,131 37,246 17,974 219,053 0,202 $1,900 424,464 7,053 11,023 3,117 6,031 82,528 5,772 10,704 23,077 3o,SS2 50,323 5,043 509 250 All other. Charities, 1 hospitals, and corrections. 2,746 5,519 1,312 i,6oo i2,999 500 71,207 1,298 56,615 6,461 56i 1,390 1,877 1,895 1,246 5,151 7,630 4,007 2,040 42,391 GENERAL TABLES. 187 OUTLAYS: 1908-Continued. assigned to each, see page 79. For a text discussion of this table, see page 31.] GROUP 1V.-CITIES HAVING A POPULATION OP 30,000 TO 50,000 IN 1908. ] CLASSIFIED BY DEPARTMENTS, OFFICES, ACCOUNTS, AND ENTERPRISES—Continued. Departments,offices,and accounts—Continued. ! Education. I Schools. 1 j 78,531 74,091 5,404 72,551 50,380 85,703 455 20,418 i 1 Electric light and power systems. Total. $43,119 1,704 II ::::::::: 4,810 i 1,971 1j I!: [ ! i '! >i 2i,74i 9,142 1,002 i... 1,900 300 27,414 4,500 2,459 139,947 i< ."".WW*. ...ijWWWW L::::.:.:.:>!:;::::..::.. 853 74,031 3S,878 40,500 04,118 27,0S9 33,509 3,353 8,015 100.071 103,027 44,158 37,510 70,507 3,384 22,110 1,045 21,311 23,950 2,422 35,752 15,221 4,283 051 1,974 133,705 41,940 270,941 1,357 30 177,573 70 110 04^384 14,328 i Ka Vitf. i ' 28,598 i39,38S 199,796 08,066 139,388 j 198,640 08,066 3,6i8 13,885 3,166 7,345 3,618 13,SS5 3,106 . 7,345 62,419 j 41,403 58,561 02,320 41,463 58,561 24,144 1,652 1,S03 788 '30,273 67,193 24,144 1,052 03,831 1,333 20,520 4,213 1,400 3S,94S 3,541 1 1 99 100 101 102 103 $1,150 ! j 6,381 120 27,656 26,827 9,643 053 G,30S 9,043 1,344 61,518 61,518 15,067 ! 21,701 32,445 15,007 21,701 31,990 68,342 08,342 2,252 rs> 259 1 $500 | $500 221 374,805 1 81,928 1 2,695 14,5S9 $23,997 124 125 120 127 128 89,393 129 130 131 132 133 1,344 i : * ■ * 455 1".""" 374,083 81,928 2,695 14,5S9 i ! | 8,700 24,571 30,545 t i 7,035 6,535 2,000 22,330 22,858 i6,35S 1,475 15,823 17,374 37.794 5,21S 19,084 14,569 17,374 24,192 4,431 19,084 16,438 4,822 $200 200 j ' 1,725 j 9,53i ! i i 397 26,990 25,496 1,500 i | > 1 i3,002 j i I ' 500 1,254 i • 7,617 1 3,909 i 134 135 130 137 138 139 140 141 ' 142 143 221 722 i 1,725 8,709 34,102 30,545 114 115 116 117 118 119 120 121 122 123 2,499 64,694 . 104 105 106 107 108 109 110 111 112 113 $99 7SS 553 8,234 j 94 95 96 97 98 1,280 6,575 27,329 104,154 ' 30,273 39,898 2,S99 11,097 0,313 tories. $1,803 39,S9S 2,047 2,181 Ceme- ^SSS? i -*'"ther- 37,019 28,598 116,220 1 JO! A7 Markets and public scales. City num ber. 832 j 295 747 27 970 Electric light and power sys tems and gas-supply systems. $226,793 302,654i 13,547 $226,793 302,654 13,547 6,3Si 120 51,653 3,000 lG9,44t 2,155 34,700 29,819 10,122 32,098 20.722 7,S14 21,025 } 2,809 33,107 1,835 30,418 190,105 117,275 9,409 1 i 0,5S2 4,208 Watersupply systems. 37,6i9 '! 315 2,251 Total. ! 125,348 :::::::::::: All other. 1 ! ! $2,057 Public service enterprises. 1 ; Libraries, iRociwiton^JSJSt i««-*F museums. $12,470 319,701 65,050 4,537 192,475 [Municipal service enterprises. 144 145 140 147 148 ! 149 1 150 151 152 153 6.500 1 154 155 150 157 787 158 STATISTICS OF CITIES. 188 TABLE 9.—PAYMENTS AND RECEIPTS ON ACCOUNT OF DEBT:1 1908. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 32.] EXCESS OF RECEIPTS OVER PAYMENTS. PAYMENTS.* City num ber. Grand total Group I Group II Group III Group IV Total. To public. To invested funds3 (investment transfers). Total. $288,497,001 $271,231,090 $17,200,571 $500,905,414 201,017,203 30,892,851 27,917,100 22,070,507 190,531,738 33,033,103 26,450,971 20,615,218 11,085,405 3,259,CSS 1,406,129 1,455,289 308,312,506 60,309,655 41,751,729 30,531,404 From in- '• ' From public. ,■(investment T H E S E S ? .| i transfers). From in funds' From public.*!vested (investment transfers). Total. $467,338,380 ! $33,507,034 || $212,407,753 i! $190,107,290 342,353,718 55,578,927 40,118,097 29,2S7,038 25,958,848 4,730,728 1.033.032 1,244,420 $1G,300,4G3 14,873,383 1,471,040 106,903 * 210,803 100,695,303 23,410.804 13,834,029 8,400,957 151,821,980 21,945,704 13,007,726 8,071,820 $80,557,419 6,758.045 18,080.2S4 6,188,980 $12,744,176 '21,000 6498,100 5.000 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 190S. New York, N . Y . Chicago, 111 Philadelphia, Pa. St. Louis, M o . . . . $137,394,428 25,630,635 6,798,505 379,248 $131,902,205 25,009,575 0,300,405 379,248 Boston, Mass Baltimore, Md... Pittsburg, P a . . . Cleveland, Ohio. 8,418,048 1,314,050 1,118,905 1,900,300 8,083,048 1,314,650 724,197 1,GOG, 441 394,708 209,859 Buffalo, N . Y San Francisco, Cal. Detroit, Mich Cincinnati, Ohio... 2,247,186 1,484,274 432,590 1,334,101 1,718,433 1,484,274 40,750 1,101,534 385,840 232,507 Milwaukee, Wis... New Orleans, La.. Washington, D. C. Newark, N.J , 1,795,834 984,377 554,293 9,823,7G9 1,795,834 953,407 554,293 6,807,384 5,000 $99,301,595 6,737,5S5 17,5SS,184 0,193,9S0 11,303,284 5,218.025 6,076.235 3,082,927 11,249,909 4,324,525 5,0S7,235 3,323,0SO 53,375 894,100 989.000 : 359,847 • 2,SS5,230 3,903,975 4,957.330 1,770,027 3,100.801 3,009,875 4,303,038 1,020,639 *2S1,G25 894,100 594,292 149,988 4,570,855 8,979.980 1,082,488 3,992,079 3,GS0,192 8,979,9S0 823.000 3,008,891 890,G03 !! 858,8SS j 2,329,009 7,495,700 1,249, S9S 2,657,978 1,901,759 7.495,700 770.850 1,907,357 307,910 2,704,346 5,171.159 311,952 14,558,416 2,657,346 5,160,379 311.952 11,873.808 90S,512 4,186,782 * 212,311 4,73 J,047 801,512 4,200,972 ^212,311 5,060,424 47,000 i20,190 $5,432,223 i $230,090,023 21,000 , 32,308,220 24.3SG,749 498,100 6,573,22S 335,000 528,753 30,970 3,010,385 r $218,519,624 ij 32,308,220 ! 24,3S6,749 11 6,508.228 $18,176,399 47,000 10,780 2,GS4,60S 473*048 750,621 »331,777 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 190S. 17 18 19 20 21 Minneapolis, Minn. Jersey City, N. J . . . Indianapolis, Ind... Louisville, Ky St. Paul, Minn $480,705 1,942,277 257,022 1,151,480 1,800,94G $486,765 1,528,277 257,022 1,151,480 1,859,021 22 23 24 25 26 Providence, R . I . . . Rochester, N . Y . . . Kansas City, Mo... Toledo, Ohio Denver, Colo 810,086 8,227,956 547,008 816,088 723,105 258,486 8,001,950 547,008 499,552 712,105 27 28 29 30 31 Columbus, Ohio.. Los Angeles, Cal. Worcester, Mass.. Seattle, Wash.... Memphis, Tenn.. 1,173,904 77G,207 1,207,298 4,281,090 047,556 643,104 776,207 1,032,298 4,122,409 647,55G 32 33 34 35 30 Omaha, Nebr New Haven, Conn. Scranton, Pa Syracuse, N . Y St. Joseph, Mo 865,554 778,261 390,003 2,022,390 93,253 759,213 751,261 353,063 2,010,690 93,253 37 38 39 40 41 Portland, Oreg. Paterson, N. J.. Atlanta, Ga Richmond. Va., Dayton, Ohio.. 1,036,031 2,059,910 255,276 822,300 509,646 1,030,031 2,034,910 255,276 700,900 444,041 42 43 44 45 46 Fall River, Mass Nashville, Tenn Grand Rapids, Mich. Hartford, Conn Cambridge, Mass 907,206 81,722 420,582 628,906 1,046,231 881,200 81,722 322,082 509,906 864,231 $414,000 7,925 551,000 22G,000 317,136 11,000 530,800 235,000 158,681 100,341 27,000 37,000 5,700 25,000 115,400 65,605 26,000 98,500 119,000 182,000 $1,627,644 , 3,769,077 I 275,670 2,900,011 ! 2,448,229 $1,403,508 3,427,818 275,G70 2,960,011 2,448,229 1,473,121 8,020,974 G40,478 1,074,443 1,990,039 720,577 8,020,974 040,478 632,115 1,965,539 1,903,431 7,445,480 1,598,637 1 5,470,428 874,183 274,031 7,445,480 1,373,021 5,47G,42S 874,183 1,727,410 1,045,872 1 547,857 2,432,744 917,722 1,727,410 1,025,872 547,857 2,407,744 917,722 2,730,384 1,078,051 737, G89 1,533,144 935,235 2,593,678 1,028,051 737,089 1,000,944 840,815 1,004,945 257,735 902, ai3 ; 897,408 ! 1,250,721 | 994,090 257,735 839,833 897,408 1,150,721 1 $224,136 341,229 752,544 i ■ 442,328 24,500 1,688,800 225,616 ! i 20,000 1 25,000 142,700 50,000 400,200 94,420 j 10,249 j ! 123,000 j 100,000 ! 1 $910,743 1,899,571 18,018 1.808.525 589,208 $224,136 6 72,771 i ! i i 402,091 25,018 93.410 132,503 1,253,434 200,944 »220,000 125,i92 13,500 789,527 ! 6,009.273 331,339 1 1,195,338 [ 220,027 5 308,473 0,609,273 340,723 1,354,019 220,027 1,158,000 801,856 j 207,011 ! 157,794 410,318 i 824,409 908,197 274,011 194,791 391,048 824,4G9 »100.341 67,000 6 37,000 19,300 1,700,353 ^381,859 1 482,413 J 710,784 1 425,589 1,557,647 M O O , 859 482,413 359,984 390,774 142,700 25,000 97,739 170,013 512,251 1 208,502 1 201,490 113,490 170,013 517,751 387,502 286,490 $1,140,879 1,820,800 18.018 j 1,808,525 ! 5S1,2S3 063,035 6 200,982 93.410 237,755 1,206,931 -7,925 • 69,384 &158,G81 356,866 28,815 •15,751 24,500 6119,000 6 82,000 1 The term "debt," as here used, includes all bonds; temporary and other loans, including overdrafts by me treasurer; all warrants outstanding h at the close of the year; and all judgments rendered against the government of the city and not paid during the year. ' 2 Payments of debt by sinking funds (included in these columns) are shown separately in columns G and 7 of Table 21 »Sinking, Investment, and public trust funds. of deM forttmee?in^ *** m e e t l n g 8 ° v e m m e n t a l « * * e*<*Pt where qualified by footnote 5, in which case the item represents payments on account s Excess of payments over receipts. GENERAL TABLES. 189 TABLE 9.—PAYMENTS AND RECEIPTS ON ACCOUNT OF DEBT:1 1908—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 32.] GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. PAYMENTS.* RECEIPTS. EXCESS OF RECEIPTS OVER PAYMENTS. City num ber. CITY. 47 48 49 60 51 Albany, N . Y Reading, P a Lowell, Mass Trenton, X . J Bridgeport, Conn $505,442 460,600 1,609,423 495,318 200,639 ! $413,835 451,400 1,606,423 434,80S 101,639 $91,607 9,200 3,000 60,450 99,000 j $953,760 593,771 1,604,413 1,048,175 222,289 $863,960 593,771 1,602,700 964,630 197,289 $S9,800 52 53 54 55 56 Camden, N . J Wilmington, Del Dcs Moines, Iowa 409,272 110,433 ! 201,421 ! 1,349,316 i 1,006,401 : 388,272 110,433 201,421 972,316 1,559,401 21,000 372,403 616,150 348,002 1,715,843 1,853,974 291,868 614,150 348,002 1,403,843 1.753,974 80,535 2,000 57 5S 69 60 61 Kansas City, Kans Springfield. Mass Troy, N\ Y Oakland, Cal Lawrence, Mass '. 739,187 ; 652,200 ' 1,171,858 i 180.4S7 1,3SI,439 j 739,187 627,500 1,106,924 180,487 1,354,939 927,555 1,207,902 1,371,382 109,754 1.604,086 927,555 1,207,902 1,366,382 109,754 1,637,0S6 907,590 200,672 70,181 1 526,415 2,423,275 907,590 196,872 70,181 39S,260 2,413,275 812,804 46,717 101,729 638,737 3,368,649 812,804 42,9i7 101,729 452,143 3,368,649 1,226,631 673,397 394,843 797,253 330,452 1,197,654 673,397 394,843 787,253 330,452 8,596 451,644 503,697 j 632,398 1,153,241 8,596 451,644 373,878 584,398 1,153,241 65,563 27,800 43,723 278,575 1,277,232 1,374,2S7 359,165 31,723 278,575 1,277,232 1,359,532 359,165 2,500 37,225 15,000 6,765,907 1,727,903 412,013 .601,670 6,754.533 1,727,908 359,479 601,670 53,134 4,229,441 490,908 176,012 386,890 46,0S5 225,237 298,347 91,212 921,524 225,237 51,501 91,212 871,524 240,786 6 4,595 87,500 14,556 118,424 N e w Bedford, M ass Duluth, Minn Savannah, G a . . . Nor/oik, Ya Yonkcrs, N . Y : . .. ..... T o public. 7a 71 Peoria, 111 Utica. N . Y Manchester, N . I I . 561,772 j 478,883 j 5S1,695 715,641 345,501 556,772 475,383 576,995 715,641 335,501 72 73 74 75 76 Elizabeth, N . J Waterbury, Conn Salt Lakc'Citv Utah 86,431 370,287 313,597 j 205,012 372,065 86,431 363,287 263,597 157,012 372,065 77 78 79 80 81 Erie, i*a. . . . Houston, T e x Tacoma, Wash Harrisburg, Pa 82 83 84 85 Portland Me Charleston, S. C Youngstown, Ohio Dallas, T e x . 80 87 88 89 Terro Haute, I n d Akron, Ohio 67 68 69 90 91 92 93 Schenectadv, X . Y llolyokc, Mass Brockton, Mass Saginaw, Mich 1 .. .. :. 47,872 215,190 45S,641 1,032,961 154.163 47,872 165,190 45S,641 967,398 126,363 2,536.466 1,237,000 230,601 114,780 2,536,466 1,234,600 199,370 99,780 229,832 210,847 70,656 803,100 • 229,832 104,702 76,656 787,600 774,004 112,250 112,379 268,905 742,004 112,250 112,379 252,095 Total. 377,000 j 107,000 24,700 j 64,9J4 j ; 29,500 | 3,800 128,155 j 10,000 5,000 3,500 ' 4,700 i i io, 666; j 7,666 50,000 48,000 50,000 15,600 32,000 10,810 1 993,059 182,014 166,133 442,876 ' I 939,059 182,014 166,133 425,676 | Total. j From $448,318 133,171 6 5,010 552,857 21,650 83,545 25,000 »36,869 505,717 146,581 366,527 187,573 3i2,666 100,000 1SS.368 555,702 199,524 * 70,733 219,647 I 5,666 67,666 3,800 1 186,594 6 94,786 M53,955 31,54S 112,322 945,374 664,859 i 194,514 ! 6 186,852 81,612 6 15,049 28,977 10,000 1 129,819 j 48,000 I j 12,000 14,755 1 ! From in funds81 From p u b l i c vested (investment transfers). 1 11,374 1 ! 60,000 54,000 ! 17,200 1 6 77,835 81,357 193,100 427,386 781,176 6 4,149 63,385 818,591 341,326 205,002 219,055 69,764 63,754 173,971 From in funds* public. vested (investment transfers). 4 is! is- us isi us m sis si si m 62 63 64 '65 66 Total. .To invested funds 4 (investment transfers). 6$1,807 6 9,200 6 1,287 2J,095 6 74,000 59,535 2,000 6 05,000 6 7,000 6 24,700 6 59,934 37,600 68,439 6 10,000 23,977 63,500 6 4,700 10,000 6 10,000 6 7,000 79,819 12,000 650,000 6 50,808 6 27,800 11,374 6 2,500 15,909 »15,00O 200,701 34,400 22,000 390 The term "debt," as here used, includes all bonds; temporary and other loans, including overdrafts by the treasurer; all warrants outstanding at the close of the year; and all judgments rendered against the government of the city and not paid during the year. Jpf t m l l m * Payments of debt by sinking funds (included in ttiese columns) are shown separately in columns 6 and 7 of Table 21. 8 Sinking, investment, and public trust funds. , . ._ . . , A 4 _ . _. ' .. .. . , , A. 1 Constitutes re?eipts on account of debt for meeting governmental costs except where qualified by footnote 5, in which case the item represents payments on account of debt for meeting governmental costs. * Excess of payments over receipts. STATISTICS OF CITIES. 190 TABLE 9.—PAYMENTS AND RECEIPTS ON ACCOUNT OF DEBT:1 190S-Continiied. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 32.] GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 190S. EXCESS OF RECEIPTS OVER PAYMENTS. PAYMENTS.* j City! num ber. : Total. To public. To invested funds3 (investment transfers). Total. I j From in- | T?«™ Ti.iMi* i vested funds31 From public. ( i n v e s t m e n t 1 j transfers). $261,042 2.209,154 75,433 354,220 1,261,034 $261,042 I 2,203,154 75,433 354,220 1,201,034 162,629 519,894 122,222 2,129,118 357,673 162,629 515,734 122 222 1,779! 095 357,673 51,803 111,380 124,068 2,164,303 75,000 51,803 111,380 77,318 2,164,303 75,000 1,002,835 296,054 250,066 65,886 858,029 1,002,835 285,203 250,006 65,886 741,029 461,662 292,891 175,733 390,940 1,025,012 442,956 292,891 175,733 390,940 1,025,012 399,119 28,955 674,914 268,040 247,650 467,000 14,157 008,506 541,917 240,172 467,000 14,157 008,506 541,917 240,147 10,056 199,951 90,453 56,389 223,189 10,056 199,951 90,453 56,389 219,749 168,750 119,111 59,646 8,031 229,655 168,750 119,111 59,040 8,031 227,910 Jacksonville, Fla. Chester, Pa Chelsea, Mass Joplin, Mo Newton, Mass 45,856 131,000 521,595 63,199 2,113,731 45,856 86,000 467,078 63,199 1,825,231 20,204 138,611 819,156 26,202 2,353,616 20,204 138,611 662,630 26,202 2,324,016 Salem, Mass Haverhill, Mass.. Rockford, 111 Knoxville, Tenn. Galveston, Tex... 112,950 612,532 479,904 268,005 110,358 77,810 603,450 479,904 268,005 109,358 35,140 9,082 325,051 983,019 442,066 626,716 192,007 325,051 978,019 442,006 626,716 109,007 77,783 147,833 198,114 368,386 1,205,678 76,783 147,833 198,114 332,886 1,134,678 1,000 40,152 519,263 619,247 421,493 1,348,536 39,152 519,263 619,247 421,493 1,261,290 Chattanooga, Tcnn. Racine, Wis Fitchburg, Mass Auburn, N. Y Joliet, III 5,317 24,998 546,940 185,206 245,694 5,317 24,998 492,170 185,266 245,694 54,770 33,849 83,130 553,100 470,395 264,585 33,849 83,130 442,800 465,395 264.585 Macon, Ga West Hoboken, N. J. Everett, Mass Oshkosh, Wis Sacramento, Cal 82,198 297,262 436,810 99,468 47.924 74,198 297,262 252,810 99,468 47,924 184,000 8,952 400,484 496,681 73,473 399,485 8,952 400,484 261,681 73,473 399,4S5 Pueblo, Colo Newport, Ky Taunton, Mass... La Crosse, Wis... Fort Worth, Tex. 584,821 106,100 403,400 17,824 434,874 584,821 106,100 362,600 17,824 434,874 40,800 535,540 104,726 512,729 13,992 388,778 535,540 104,726 476,823 13,992 388,778 26,428 26,428 87,308 87,308 $117,000 5,000 Altoona, Pa Spokane, Wash... Lancaster, Pa Birmingham, Ala. Bayonne, N J $208,000 1,096,386 35,000 410,237 729,985 $91,000 1,091,386 35,000 408,237 649,485 South Bend, lnd.. Butte, Mont McKeesport, Pa... Pawtucket, It. 1.. Sioux City, Iowa.. 185,539 361,437 259,321 1,2S6,191 424,904 185,539 357,910 52,721 1,155,504 424,964 3,527 206,600 130,687 Johnstown, Pa Dubuque. Iowa Binghamton, N. Y. Mobile, Ala Augusta, Ga 19,127 141,707 121,782 2,166,166 141,306 18,727 141,707 111,782 2,166,166 141,306 10,000 East St. Louis, 111.. Passaic, N.J Topeka, Kans Alientown, Pa Atlantic City, N . J . 970,660 159,459 173,980 71,100 397,926 970,660 154,959 173,980 61,100 345,926 Springfield, Ohio.. Montgomery, Ala. Davenport, Iowa.. Little flock, Ark.. Wheeling, W. Va. 118,734 82,135 37,209 229,840 67,780 117,408 82,135 37,209 229,840 67,780 Springfield, 111.. York, Pa Maiden, Mass... Wichita, Kans.. Bay City, Mich. 399,119 28,955 674,914 268,040 247,650 South Omaha, Nebr.. uincy, 111 ewcastle, Pa Superior, Wis Canton, Ohio S F.lmira,N.Y New Britain, Conn Oklahoma City, Okla. Kalamazoo, Mich Woonsocket, R . I San Juan, P. R . . I 2,000 80,500 400 1 4,500 10,000 52,000 1.326 3,440 45,000 54,517 288,500 1,000 35,500 71,000 8,000 Total. From inT?mTTi public.*; TiniiHn 4 {vested funds* From investment transfers). $53,042 1,172,708 40,433 $6,000 * 56.017 531,049 4.100 350.023 47,350 ! 10,851 i; *ii7,*666*i i 18,706 ! $170,042 5 $117,000 1,171,768 1,000 40,433 .. 5 54,017 ■• """5*2*666 611,549 | 5 80,500 * 22,910 158.457 5 137,099 S42.927 5 07,291 5 22,910 l. 157,824 ; 09,501 623,591 5 67,291 .. 32,676 * 30.327 2,886 5 1,S03 6 06,300 5 30,327 ».. 5 34,404 ' 5 1,803 !.. 5 66,300 !.. 32,175 130.595 : 70,086 ^5.214 !! 400,103 j 342,928 210,750 , 138,524 I 161,100 957,232 33,076 I 32,175 L 130,244 i 70,080 :.. 4,780 ! 395,103 : 325,548 : 210,756 !.. 138,524 ., 101,100 '.. 957,232 '.. 67,8Si 5 14,798 5 66,408 273,877 '7,478 15S,694 ^80,840 * 30.807 5 47,758 6,406 67,881 5 14,798 5 66,408 273,S77 5 7,503 ., ., ... .. ; 158,094 5 80,840 5 30,807 5 47,758 8,161 '. !.. ... :.. ■ 5 25,052 7,011 297,561 5 30.997 239,885 5 25,652 i. 52,011 j 195,558 ! 5 30,997 i. 498,785 j 212.101 370,487 , 37,838 j! 358,711 81,049 247,241 j 374,509 I 5 37,838 . 358,711 !. 59,649 ! 5 37,631 371,430 421,133 53.107 142,858 5 37,631 371,430 421,133 88,007 126,618 28,532 58,132 6,100 285,129 18,891 28,532 58,132 * 49,370 280,129 18,891 235,000 ! 5 73,246 103,222 59,871 5 25,995 351,561 || 5 65,246 103,222 8,871 5 25,995 !!. 351,561 35,906 ; 5 49,281 51,374 109,329 5 3,832 i 5 46,096 5 49,281 : 51,374 : 114,223 > 6 3,832 f 5 46,096 ' 60,880 60,880 25 ; 1,745 ; 156,520 , 29.000 I 5,000 . '23,666* 1 1,000 : 87,240 ; 110.300 5,000' 5 033 5 200,000 219,336 5400 *37*350 6,351 5 10,000 65,000 17,380 25 »1,095 5 45,000 102,003 "» 258*966 5 35,140 5 4,082 22,000 5 35,500 10,240 55,530 5,000 5 8,000 "si'ooo 5 4,894 1 Th te 1 m ^ , * " d c b t \ ** n e / c u f ed » ^eludes all bonds; temporary and other loans, including overdrafts by the treasurer: all warrants outstanding at the close of the year; and all judgments rendered against the government of the city and not paid during the year. ' » ™ » » ouwwnuuiK ™ ! Payments of debt by sinking funds (included in these columns) are shown separately in columns 6 and 7 of Table 21. 9 Sinking, investment, and public trust funds, of d e M ^ o f m ^ t i ^ ^ ** m e e t i n 8 5 0 V e r n m e n t al costs except where qualified by footnote 5, in which case the item represents payments on account * Excess of payments over receipts. 51151°—10 13 STATISTICS OF CITIES. 192 TABLE 10.—RECEIPTS FROM [For a list of the cities arranged alphabetically by states, with the number CLASSIFIED BY GOVERNMENT CEIVING. DIVISION OF THE OF THE CITY R E CLASSIFIED BY CHARACTER. CLASSIFIED BY SOURCE. Taxes. Total receipts from general revenues. Grand total Group I Group II Group III Group IV City corporation. School districts. Other divisions of the govern ment of the city. For meeting govern mental costs. Receipts subse quently counter balanced byrefund pay ments. General property. Special property and business. Total. *&$£? >nalties ;$479,834,606 $412,744,659 $47,266,103 $19,823,839 $478,709,380 $1,125,226 ,$393,940,142 $377,340,940 ,32,043,309 $12,686,929 $1,268,904 9,258.866 884,429 205.270.414 253,733.352 1.998.896 319,655,520 278,649,878 22,418,335 18,587,307 318,771,091 358.992 00,308,279 1,310,118 87,883 62,252,738 77,211,745 64,603,146 11,659,953 1,036,529 77,299,628 36.885,647 175.668 1.3S2.511 76,236 38,912,574 48,067,430 48.143,666 136,369 41,407,851 6,599,446 26,413.662 109.813 76,678 735.434 27.498.416 34,659,114 34,735,792 63,634 28,083,784 6,588,374 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. 1 2 3 4 N e w York, N . Y Chicago, 111 5 6 7 8 Boston, Mass Baltimore, Md Pittsburg, P a 9 10 11 12 St. Louis, Mo Buffalo, N . Y San Francisco, Cal Detroit, Mich 13 Milwaukee, W i s 14 N e w Orleans. La 15 j Washington, D . C . . . 16 Newark. N . J $122,129,171 $122,129,171 $121,636,517 41,546,465 41,542,129 19,447,600 $11,786,985 $i6,3ii,8S0 25,484,932 57,654 25,483,980 25,427,278 13,799,932 3,845,027 13,799,032 9,954,905 23,074,209 8,963,040 13,084,487 9,345,285 7,499,983 9,385,013 7,037,586 i 8,320,654 23,074,209 8,963,040 9,709,683 5,020,269 6,561,099 9,385,013 6,388,314 4,494,265 1,581,432 3,137,528 i,793,372 1,187,488 938,884 2,067,363 5,350,883 6,142,214 5,848,151 ! 5,848,151 12,168,378 12,168,378 5,826,020 4,727,620 049,272 | 1,759,026 j 791,331 i,098,400 22,989,761 8,961,246 13,082,653 9,345,285 7,323,219 9,375,540 6,963,026 8,318,669 6,138,731 5,839,055 12,146,356 5,825,892 I $492,654 $109,730,385 $103,629,209 $1,329,072 115.668 4,336 , i 31,843,470 : 31.533,812 178,702 952 1 19,531,751 19,225.962 44.097 900 10,586,165 11,773,339 19,807.719 6,90S.135 11,080,769 7,626,893 84,448 21,615.787 1,794 ' i 7,518,725 11,170.030 1,834 : 7.628.341 176,764 i 9,473 1 74,560 1,985 ; 3,483 9,0% 22,022 128 43*841* 08,480 $4,772,104 193,990 37.320 1,143,077 1.6S8.64S 506,749 20.781 1,448 6,556,446 7,073.395 i 5,457.955 6,843,379 j 6,369.293 7,063,963 5,416.944 6.841,331 34.448 9,432 41.011 152.705 4.859,602 ! 4.771.561 j 5.169.874 3.732.374 4.805,653 4,688.537 4.510.429 3,638.538 5,638 46,911 41,410 40.186 48,311 018,035 13.650 $4,633,924 2,726,256 3,209,705 3,784,859 2,773,615 $4,633,924 2,726,256 1,931,898 $1,277,807 3,784,859 2,773,615 $.88,800 $77.77! 8,507 28,615 3,691 Providence, R. I.. Rochester, N . Y . . Kansas City, Mo.. Toledo, Ohio Denver, Colo 3,691,894 3,398,450 3,881,351 2,438,703 4,198,540 3,691,894 3,398,450 2,428,699 1,620,140 2,213,627 19,066 4,533 22,506 13,254 Columbus, Ohio.. Los Angeles, Cal.. Worcester, Mass.. Seattle, Wash.... Memphis, Term... 2,296,123 5,273,272 2,354,402 4,190,439 1,997,647 1,441,674 4,127,142 2,354,402 2,833,685 1,997,647 854,449 1,146,130 Omaha, Nebr New Haven, Conn.. Scranton, Pa Syracuse, N . Y St. Joseph, Mo 1,961,470 1,949,297 1,346,124 2.316,526 939,213 1,292,436 1,918,912 660,213 2,316,526 581,197 669,034 21,946 685,911 Portland, Oreg Paterson, N.J Atlanta, Ga Richmond, Va Dayton, Ohio 2,496,191 1,825,495 1,593,814 1,775,600 1,606,871 1,366,869 1,825,495 1,593,814 1,775,600 970,169 895,373 Fall River, Mass Nashville, Tenn Grand Rapids, Mich. Hartford, Conn Cambridge, Mass.... 1,692,275 1,324,986 1,532,425 2,016,013 2,074,148 1,692,275 1,324,986 1,532,425 1,720,169 2,074,148 1,452,652 818,563 1,190,772 96 87,953 44,904 $794,141 1,356,754 8,439 358,016 636,702 295,844 233,949 $4,627,157 2,717,321 3,209,420 3,780,317 2,773,515 $6,767 8.935; 285 ! 4,542 100 $3,868,398 1,4S2,086 2,621,622 2,878,5S8 2,188,931 $3,790,627 1,381,279 2.601,734 2,849,973 2.166,174 3,691,355 3,391,733 3,879,343 2,438,585 4,188,857 539 6,717 2,008 118 9,683 : 3,388,134 2,973,136 3.166,021 1.942,176 3.581.89S 3,360,781 2,862,678 3,107.863 1.942.176 3,564.906 2,295.843 5,268,368 2,353,602 4,190,251 1,997,453 280 , 4,904 i 800 ! 188 | 194 i 1.919,972 3,446.268 2,102,255 3,339,407 1,586,429 1,919,972 3,446,268 1,796,295 3,339,407 1.584,335 2,094 1,961,464 1,948,743 1,345,770 2,307,074 938,623 6 ' 554 ; 354! 9.452 j 590 1,552,679 1,669,013 955,794 2,018,277 736,083 1,523,425 1,601.081 902,175 I,951.740 701,313 27,434 9,091 12,942 13,019 887 2,496,012 1,824,935 1,587,079 1,771,993 1.606,871 179 ! 560! 6,735 3.607 1,704,734 1,372,818 1,267,442 1,536,127 II 1,303,901 ' 1.704,734 1,180.038 1,215.208 1,528.999 1,303.901 74,769 12,101 3,646, 1,685,500 1,324,962 1,532,162 2,016,013 2,061.424 6,775 | 24 '! 1,518,812 954,502 1,246.190 !j 1,874.257 ! 2,056,788 I 1.369,796 946,109 1,238,287 1,558.697 1.868.308 8,393 7,903 7,722 263 li 12,724 || il i Exclusive of receipts from permits issued by public sen-Ice enterprises, which are reported in Table 14. 119,420 (') 2.04S GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN* 190s. Minneapolis, Minn.. Jersey City. N. J.... Indianapolis, Ind... Louisville, Ky St. Paul, Minn $89,767 16.992 220,608 1,820 49,671 4,077 53,518 33,883 112,511 26,797 100,128 305,319 157,430 36,113 40.00" GENERAL TABLES. 193 GENERAL REVENUES: 1908. assigned to each, see page 79. For a text discussion of this table, see page 33.] CLASSIFIED BY SOURCE—continued. Licenses and permits. Total. Liquor licenses and taxes. '550,435,297 $40,716,637 33,078,749 8,588,073 4,675,527 4,092,948 27,785,473 6,022,476 3,602,559 2,646,129 Other business licenses. $6,712.5G7 j 3.187,877 1,437,733 815,343 1,271,614 Dog licenses. Subventions, grants, and gifts. General licenses. $585,762 ! $1,055,184 304,843 138,881 78,794 63,244 830,865 173,3S1 23.359 27,579 S u b v e n t i o n s and grants from other civil divisions. Fines and forfeits. 1 Permits. $1,365,147 969,691 215,602 95,472 84.382 Gifts from privai individuals. Miscel laneous general revenues*. Total. For education. For other purposes. For expenses. For outlays $3,893,719 $31,545,785 $19,408,529 $9,219,788 $1,646,854 $1,270,614 8.903,824 54,507 101,902 159,555 1,408,484 135,526 67,890 34,954 613,044 440,061 163,617 53,892 2,338,701 ! 18.943,151 602,296 ' 5.795,884 4,134,151 420,984 471,738 2,672,599 8,017,799 5,165,790 3,800,742 2,424,198 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. $489,010 151,540 127,060 30,612 $1,026,232 548,790 50,917 107,020 $2,390,224 545,291 3,543,598 423,828 $1,824,525 340,585 997,845 283,243 $2,024,474 23,340 $40,288 438,872 9,300 104,174 $565,699 201,206 307,484 14,085 51,022 71,349 60,175 6,890 29,382 32,173 7,510 6,415 7,281 40,124 92,376 3,509 135,141 9,569 100,570 23,901 9,153 73,910 6,454 335 6 460 531,787 868,310 302,680 531,787 369,457 251,565 443,099 4,285 54,604 24,830 1,150 82,000 601,168 1,147,182 806,516 1,042,967 68,878 306,328 31.956 86,877 11.831 9,056 7,129 6,556 16,215 8,500 2,534 58,247 11,541 51,381 19,297 7,841 35,020 33,718 12,334 31,140 198,884 693,877 699,865 243,290 145,798 674,194 670,119 119,738 37,828 15,258 19,558 22,309 32,941 125 569. 86.405 421,110 478,502 464,744 556,370 405,530 234,656 135,713 41,285 22,340 2,848 21,490 1,559 1,035 4,3S2 18,910 13,824 19,435 15,985 56,105 32,485 112,087 23,672 356,982 306,496 6,240,201 1.454,775 263,393 | 185,257 . 08,058 25,531 22,239 13,982 14,848 99,000 $8,972,746 8,608.914 2,358,606 1,495,724 $7,927,300 7,252,687 1,969,459 1,122.000 $510,142 642,631 252,847 215,598 $123,184 1.239,063 902,959 1,329,358 1.151,378 752.859 785,147 1,306,084 709,633 1,582,537 867,432 1,202,488 869,525 734,212 444,750 615,199 irf O f 0*x«j 6,868 4,206 6,220,219 79,634 "i*306,*293*' $3,500 213,795 126,500 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. 1 ! $483,334 595,739 279,139 558,448 421,202 $430,460 552.812 192,192 373,471 397,440 $21,987 14,186 20,738 145,723 16,906 $4,163 2,222 9,259 8,204 1,754 $13,983 241.330 309,534 535,419 412,739 416,618 191.063 286,138 315.750 404,104 311,915 36,195 13,635 169,440 7,833 71,124 11,759 7,928 13,565 1,397 1,833 24,604 382 9,307 285.083 717,594 . 13,640 364,006 189,207 244,526 398,825 678 301,725 99,553 12,030 251,4% 8,811 44,214 83,638 1,640 16,788 3,129 6,530 1,408 293,967 172,053 267,622 221,189 i 121,174 256,000 152,788 244,396 199,879 84,952 13,197 7,280 11,861 13,481 28,760 3,141 2,740 4,110 5,072 1,730 1,806 1,005 886 4,135 454,273 ! 198,990 191,141 165,921 240,724 367,425 171,970 73,523 13,595 5,774 6,203 556 i tr.i 721 80,856 224,410 5,238 156.501 124,174 77,312 76,107 3,993 149,435 63,650 56,306 69,718 39 5,997 58,333 2,772 6,842 854 42,277 31,050 365 25,340 1,022 $12,741 26,519 14,673 4,737 916 12,060 420 17,430 1,547 50,485 1 ii,537 4,608 I 8,982 '° 915 1,146 $210,196 634,589 282,777 271,725 138,320 57,189 102,581 119,008 81,411 176,342 32,724 79,468 119,178 79,550 67,815 83,401 7,629! 1,043,263 66,147 232,147 6,360 < 3S5.434 101,592 205,216 16,795 82,967 1,029,542 0,274 384,934 203,250 5,241 12,743 00,243 2,295 23,621 1 ! • | 11,563 19,418 17,270 | 5,041 1 8,400 103,261 88,813 105,538 72,019 73,556 ! 36,297 66.478 105,538 1,240 26,287 8,214 70,794 13,360 4,347 310.897 245,473 64,437 60,192 : 57,899 j 309,475 242,312 64,437 55,614 57,791 2,191 2,056 103 36 11,614 27,998 5,091 5,848 7,520 5,348 218,312 ! 203.832 ! 59.801 5,847 5,314 218,312 194,970 49.197 4,931 21,629 7,439 5,550 1,871 1,597 6,995 7,222 1,069 i .iQi $224,576 642,758 291,029 333,974 141,670 $57,616 5,673 17,915 13,849 21,812 $336 5,751 :::::::::::: $4,092 8,169 7,916 7,498 3,350 24,465 23,113 490 1,861 8,527 434 13,721 34 $10,288 j .• 49,666 1 ! 82 61 3S 166,666 225,839 500 1,966 23,669 6,414 72,3o6. 795 4,615 42,500 11,306 12,500 1,038 162 1,422 3,161 108 42 43 44 45 46 34 4,462 779 916 27 28 29 30 31 37 38 39 40 41 4,578 4,400 j 9,359 i ; 22 23 24 25 26 32 33 34 35 36 466 1 • Not reported separately. i $450 17 18 19 20 21 __^_, STATISTICS OF CITIES. 194 TABLE 10.—RECEIPTS FROM [For a list of the cities arranged alphabetically by states, with the number GROUP III.-CITIES HAVING A POPULATION OP 50,000 TO 100,000 IX 190S. CLASSIFIED BY GOVERNMENT CEIVING. DIVISION OF THE OF THE CITY R E CLASSIFIED BY CHARACTER. CLASSIFIED 1IY SOURCE. I Taxes, CITV. 47 Albany, N. V 48 49 Lowell, Mass 50 51 Bridgeport, Conn 52 53 54 55 56 Total receipts from general revenues. 1 $1,454,348 930,159 1,598,304 1,074,995 1,347,172 1,074,931 718,019 1,389,115 j 1,254,602 1 1,484,811 Camden, N.J Wilmington, Del Des Moines, Iowa.... New Bedford, Mass... 1,074.931 718,019 801,921 1,254.602 1,484,811 i 57 Kansas City, Kans... ' 58 • 59 Troy,N.V. 60 ; ei Oakland, Cal 829,837 489,687 1,611,154 ! 1,611,154 1,278,441 1,216,908 2,132,689 1,609,997 982,852 982,852 ; 1,166,436 1,254,649 777,565 1,100.926 1,328,115 1,166,436 784,953 777,565 1,100,926 1,328,115 Schenectady, N. Y . . . Hoboken.N. J } Peoria, III Utica.N. Y Manchester, N. II 877,506 1,047,886 991,000 1,055,741 786,322 877,506 1,047,886 555,777 j 1,055,741 786,322 j San Antonio, Tex Elizabeth, N. J Waterbury, Conn Salt Lake City, Utah. 787,393 964,642 869,470 854,029 1,504,564 478,827 767,417 869,470 839,231 843,055 62 ; 63 64 ' 65 Norfolk, Va ; 66 Yonkers,N.Y 67 68 69 70 : 71 72 73 74 75 • 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 Wilkes-Barre, Pa Erie, Pa Portland, Me Charleston, S. C Youngstown, Ohio. ..I Dallas, Tex. Terre Haute, Ind Akron, Ohio Fort wayne, Ind . Other divisions of the govern ment of the city. School City corporation. districts. $1,454,348 622,822 1,598,304 1,074,995 1,347,172 659,061 655,744 1,064,591 1,238,653 756,961 370,819 388,689 1,064.591 681.586 445,412 1,072,758 846.116 767,136 1,197,246 676,448 637,718 646,024 825,432 1,071,961 731,673 482.847 1,197,246 371,198 384,291 387,808 825,432 757,402 493,568 539,768 781,367 757,402 493,568 350,211 781,367 !1 Receipts subse For quently meeting • counter govern balanced mental byrecosts. fund pay ments. . $1,451,083 929,973 1,597,846 1,071,817 1,346,499 $307,337 ! i 587,194 i 322,687 61,533 519,236 1 $17,463 j i 3,456 j 469,696 358,243 308,566 197,225 H,79S f 661,509 288,242 267,055 519,394 j 311,549 ii4,443 284,289 305,250 253,427 258,216 76,980 ' i 1 1 I 37,673 ; 797 ] ! ! i89,557 1 $3,265 186 458 3,178 673 ! 1 ! ! 1,074,921 717,530 1,389,097 1,254,290 1,484,153 10 i 4S9 ! 18 i 312 | 658, 829,809 1,610,580 1,276,296 2,128,256 969,226 28 i 574 ! 2,145 4,433 ; 13,626 ; 1,166,390 1,253,542 766,382 1,100,576 1,324,315 46 1.107 ! 11,183 ; 350 ' 3,S00 870,747 1,047,686 990,374 1,053,137 786,246 6,759 200 626 2,604 76 786,913 964,158 869,156 854.018 1,501,439 658,429 655,669 1,062,247 .1,236,875 756,938 1,072,671 839,718 767,136 1,196,455 480 ' 484 ! 3 \i\ 3,125 i 632 : 75; 2,344 1,778 23 87 6,398 roil 675,921 637,718 646,024 825,185 247 757,352 493,450 539.369 779.818 50 118 399 1,549 527 General jroperty. Total. i Original levies. Penalties. $1,135,758 741,190 1,323,552 I 534,175 ! 1,096,709 j 11111 IIII If I III IB IBI1111 UK 111 City num ber. j j ; ; 635,416 662,682 1,197.167 1,106.260 1,232,626 757,331 1 1,258,359 ; 1,046,416 1,333,916 t 762,8S4 i ! 1 I 12,896 9,325 1,033 5.812 17,092 6,441 352 $76,707 1,995 92.305 10,883 17,439 30.875 1,110 89.929 122,328 6,144 185.913 37.242 Poll. $33,666 34,000 5,000 7,049 6,807 42,666 36,410 39,800 1 3S,6S9 20,4S2 38,094 i.245 9.899 31,947 81.310 4,251 83,802 18,633 i,904 677,069 562,416 787,617 792,724 546,196 4,285 3,001 1,836 4,622 21,246 11,853 8.012 66,002 140,792 595,063 806,126 489,141 . 706,267 1,034,420 5,199 9,456 5.369 1,699 9,854 1 1,020,852 951,130 • 5S7.010 I 677,153 ! 1,101,835 \ [ $S,001 Special property and business. 506.195 522,124 910,275 936.810 617,864 915.671 549,671 592,418 1,046,072 j 1,676 1,914 4,180 1,110 »Exclusive of receipts from permits issued by public service enterprises, which arc reported in Tabic 14. :::::::::::: 1,860 53,559 29,575 24,204 5,800 7,142 12,000 4.740 15,879 24,462 7,002 5,676 24,700 4,890 3,561 390,079 532.583 505,646 668,320 648.296 385,206 484,586 514,371 3,195 1,579 72i 108 23,979 70,088 i5,390 15,053 63,642 28,736 9,136 1 GENERAL TABLES. 195 GENERAL REVENUES: 1908—Continued. assigned to each, see page 79* For a text discussion of this table, see page 33.] GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. CLASSIFIED Licenses and permits. BY SOURCE—continued. j Subventions, grants, and gifts. i Total. Liquor licenses and taxes. 1187,785 59,506 140,22S 128,787 142,045 135,324 6,982 1 110,761 4,406 85,021 38,859 ' • 96,026 i 147,199 i 286,064 i 152,313 i1 Other business licenses. $178,919 49,600 132,333 110,500 133,439 S4.046 4,317 7,093 8,472 2,244 125,125 79,543 4,440 1,769 14,746 3,583 4,634 92,616 141,296 179,240 148,571 34,826 2,697 2,153 82,506 2,871 90,299 licenses. General licenses. Fines and forfeits. 14,057 2,666 $705 6,262 2,245 1,035 2,868 1,900 2,926 3,160 7,757 802 823 844 75 713 590 $52,069 85,123 3,697 376,969 62,107 $43,022 85,123 3,697 371,629 47,140 5,759 2,345 1 3,816 3,494 6,289 27,497 8,291 3,946 261,982 35,144 36,598 3,716 4,480 261,406 34,980 36,156 3,716 4,480 1,032 3,523 7,966 604 59,353 6,349 23,980 23,090 40,539 453,004 2,135 17,980 4,440 33,671 450,167 956 4,910 25,623 35.163 1,241 4,076 19,182 75,166 505 34,284 39,780 4,214 69.790 30,422 31,908 1,261 7,563 1,588 i 11,723 ; 2,799 4,121 29,249 331,730 13,328 45,491 3,578 26,125 331,628 9,766 31,925 3,578 320 5.488 5,075 1,833 5,887 1,556 12,470 1 1,815 | 12,922 ! 16,575 93,052 90,416 258,002 41,695 222,846 90,876 88,392 255,830 41,641 222,846 4,710 1,290 2,423 1,119 821 5,742 t 3,039 11,844 10,385 1,431 47,860 58,577 102,438 157,793 54,592 47,846 56,196 102,413 157,793 52,749 3.3S1 723 40,733 8,162 9,824 I 77,037 129,330 31,149 94,833 58,772 67,917 30,649 92,036 3,553 3,082 16,561 871 5,038 683 4,308 2,687 2,338 1,730 2.8S6 2,704 500 631 2,103 4,454 7,558 4,383 2.69S 1,298 62.590 2.S56 1,721 3.2S0 1,764 2,237 7,013 56,400 56,400 25,561 120,510 55,600 8.659 8,981 4,466 10.597 13,534 162 1,840 582 1,439 1,403 1,068 95,697 135,407 41,405 i29,094 34,844 1,068 95.482 1,745 4,911 77,115 70,283 40,996 63,228 68,214 68,480 31,800 61,002 3,371 1,718 7,712 1,651 107,941 121,845 138,083 136,577 < 170,320 146.889 62,809 j 131,093 126,110 155,040 139,751 56,379 3,172 6,026 8.618 3.593 1,852 91,922 43,092 1 97,357 i 73,182 214,844 74,175 31,500 86,304 68,287 143,963 69,931 68,511 | 33,032 133,665 71,358 3,231 35,272 12,716 47,535 2i,l*33 5,324 42,297 2,717 9,068 5,509 3,227 215 1,077 1.650 886 1,300 277 831 1,785 478 656 613 167 110 4,644 85 184 575 514 4,699 95 1,052 226 Gifts from private individuals. Miscel laneous general revenues. Total. $2,029 1.344 4,522 6,285 12,498 $58 2,923 690 118 1,818 1,913 2,354 1,218 28 182,000 . Permits.* For education. 1,370 9,505 151,729 182,348 3,790 2,088 19S,479 153,642 292,643 i! 131,844 S u b v e n t i o n s and grants from other civil divisions. j 3,345 2,509 3,407 5,027 202,348 32,343 80,5S5 3,716 1 9,036 1,515 3,721 2,406 4,461 71,575 29,501 193,076 * Not reported separately. For other purposes. 200,758 • 27,129 79,545 1,666 4,461 71,575 14,501 97,232 1 For expenses. City num ber. For outlays. 47 48 49 50 51 $9,047 $10,995 5,340 1,472 $2,500 ! 52 53 54 55 56 576 164 442 1,000 2,862 5,000 50 6,868 2,837 1,179 75 505 1,000 7,872] 3,124 102 3,562 3,642 418 500 1,758 1,387 1,672 2 14 25 57 58 59 60 61 18,600 1 62 63 64 65 66 14,968 j 5,301 $11 9,924 637 52 ! ! i97 ; 1 • : 5,666 300 j 6.666 8.876 1,491 50 197 71 72 73 74 75 76 t ! i I < 77 78 80 79 81 12.236 j 82 83 84 85 450 2,600 222 1,590 214 1,040 1»750 2,666 67 68 69 70 2,381 1,843 6,029 59,922 ! 1 ! 86 87 88 9,666 84,968 ! 90 91 92 93 STATISTICS OF CITIES. 196 TABLE 10.—RECEIPTS FROM [For a list of the cities arranged alphabetically by states, with the number G R O U P I V . - C I T I E S H A V I N G A P O P U L A T I O N O F 30,000 TO 50,000 I N 1908. i CLASSIFIED IIY !■ GOVERNMENT ' CEIVING. DIVISION OF THE OF THE CITV RE- CLASSIFIED BY CHARACTER. CLASSIFIED IIV SOURCE. Taxes. Total receipts from general revenues. City corporation School districts. Other divisions of the govern ment of * the city. For meeting govern mental costs. Receipts subse quently counter balanced byrefund pay ments. General property. Special ; property \ and ] business. Total. Original levies. Penalties. $1,484 £484,601 1,342,602 351,293 734,607 737,292 $282,761 719,461 205,754 734,507 737,292 $201,840 623,141 145,539 $484,388 1,336.744 351.234 730.623 735,031 $213 5,858 59 3,884 2,261 $388,546 , 879,440 269.585: 330,501 443,183 $3S7.062 879.006 266.052 329.281 429,607 South Bend, I n d . Butte, Mont '. McKeesport, P a . . Pawtucket, R . I . . Sioux City, Iowa. 537,949 714,009 541,566 715,068 604,169 305,952 415,147 277,724 715,068 358,144 231,997 298,862 263,842 537,861 711,914 541,513 715,068 604,140 2,095 53 439.142 421.720 458.296 640.309 512,404 870 6,707 1,127 29 444,328 447,850 466,103 645.245 512,404 Johnstown, Pa Dubuque, I o w a . . . . Bingham ton, N . Y . Mobile, Ala Augusta, Ga 486,459 458,063 420,543 429,963 519,661 275,665 326,167 420,543 429,963 519,661 210,794 131,896 486,294 458,033 419,918 429,157 517,294 165 30 625 800 2,367 374.964 412,255 341.524 290,34S 448,459 362,085 410.177 321,111 287,140 437,330 2,078 3,956 3,208 1.367 East St. Louis, 111.. Passaic, N . J'. Topeka, Kans Allentown, Pa Atlantic City, N . J . 683,735 487,858 519,270 473,498 1,079,295 427,270 487,858 271,674 262.530 1,079,295 256,465 683.511 486,666 519,040 473,407 1,079,159 224 1.192 230 91 136 497,423 267.762 480.547 388.898 739,921 493.160 260.331 475,9S7 366,163 735.569 4,631 1,683 1.344 4,189 Springfield, O h i o . . Montgomery, Ala.. Davenport, I o w a . . Little Hock. A r k . . Wheeling, W . V a . . 410,618 442,894 721,993 482,060 435,400 309,822 442,894 486,367 263.371 266,301 410,618 436,334 721,409 4S2,048 432,263 6,560 584 12 3,137 • 346,517 232,165 627,810 281,336 372,623 346,517 228,632 627,664 274,848 366,279 3,533 146 Springfiekl,Ill.. York, Pa Maiden, M a s s . . . Wichita, K a n s . . Bay City, Mich.. 627,832 395,304 650,555 367,501 > 562,257!l 343,779 204,153 650,555 205,458 562,257 220,419 191,151 South Omaha, Nebr. Quincy,lll Newcastle, Pa Superior, Wis Canton, Ohio 340,102 il 475,264 i 379,394 ' 611,645 503,401 188,129 336,079 210,558 611,645 312,437 151,973 139,185 168,836 Jacksonville, F l a . Chester, P a Chelsea, Mass Joplin, Mo Newton, Mass 487,118 331,975 500,630 292.180 i| 1,385,031 487,118 192,568 500,630 165,720 1,385,031 Salem, Mass Haverhill, M a s s . . Rockford,Ill Knoxville, Tenn . Galveston, T e x . . . 550,576,. 504,076 479,386 472,733 587,905 550,576 504,076 217,696 472.733 498,934 Elmira,N.Y N e w Britain. C o n n . . . Oklahoma City, Okla. Kalamazoo, Mich Woonsocket, R. I . . 488,296 491,759 407,761 425,755 334.181 488. 491, 244. 220, 334. Chattanooga, Tenn 1 Racine, Wis Fitchburg, Mass Auburn, N . Y Joliet,IIl 515,706 465,192 583,290 520,105 404,084 515. 465, 583, 520, Macon, Ga West Hobo ken, N . J . Everett, Mass Oshkosh,Wis Sacramento, Cal 328,482 308,423 439.841 378,338 750,067 328.482 308.423 439.841 378,338 540,340 Pueblo, Colo Newport, K y Taunton, M a s s . . . La Crosse, W i s . . . Fort Worth, T e x . 679.164 297,153 472,852 372,975 753,077 438,828 297,153 472,852 372.975 753,077 San Juan, P . R . 421,612 421,612 I. Altoona, P a Spokane, W a s h . . . . Lancaster, Pa Birmingham, A l a . Bayonne, N . J 247,596 210,968 100,796 235,626 218,689 169,099 190,964 $63,634 626,437 395,304 650,555 367,494 561,859 1,395 496,600 323.575 644,498 337,228. 420,821 494,877 310,763 518,361 334,448 408,990 336,541 . 475,264 ! 379,233 (•11.400 503,401 3,561 245,090 382,378 328,128 485,372 401,857 245.090 382.378 323,246 478,644 401,857 161 245 $434 j 1,200 13,576 4,591 3,906 6,409 2,993 335.501 265.672 433,160 201,289 1,128,905 546.122 504.056 475.733 472.176 587,660 4.454 20 3,653 557 245 535,948 497,022 437,815 327,563 455,651 457,160 425,118 435.476 326,298 455.617 487,473 491,693 407,748 425.387 334,181 823 66 13 404,260 430,293 324,609 347,480 299,638 393,890 416,760 324,609 346.654 294,709 864 248 135,051 514.842 464,944 580,654 519,163 404,084 338,067 341,357 536,141 464,598 258.640 338.067 337,100 462,907 448.828 256,656 209,727 320.903 307.943 439.609 378.300 750,042 1,519 480 232 38 25 254.466 162,799 433,206 317,415 544,199 244,555 166,537 387,733 313,305 544,013 677,820 297,009 472,268 372,975 752,521 1,344 144 584 520,255 217,203 .426,590 301,833 658,821 520.255 217,203 348,269 298,958 643,932 8,796 252,274 250,300 1,974 "*88,'97i' 163,416 205,510 240,336 421,609 942 i Exclusive of receipts from permits issued b y public service enterprises, which are reported in Table 14. "*9,"762 4.263 1,531 2,877 1,391 1,729 1,021 107,919 2,780 11.831 341,910 272,329 465,022 211,913 1,376,074 201,090 16,457 3,548 8 8 13 5,831 14,481 120,400 1,100 6 1,357 487,110 331.967 500,617 286,349 1,370,550 139,407 (*)■ "*2,*073 874 976 6,728 761 17,558 9,750 228,659 60,516 50,404 2,339 2,421 2,583 7,949 9,310 820 3,383 65 *4,"i76 1,166 5,142 4,192 58,418 11,594 1,984 4,849 30,623 4.110 186 62.537 2,875 pit 246,025 Poll. 1.265 34 GENERAL TABLES. 197 GENERAL REVENUES: 1908—Continued. assigned to «ueh, so.* pax«i 79. For a text discussion of this table, see page 33.] GROUP IV.-CITIES HAVING A POPULATION OP 30,000 TO 50,000 IN 1908. CLASSIFIED BY SOURCE—continued. Licenses and permits. Total. Liquor Other licenses business and taxes. . licenses. Dog licenses. Subventions, grants, and gifts. General licenses. S u b v e n t i o n s and grants from other civil divisions. Fines and forfeits. Sis,714 18,676 2,730 265,925 1,554 24,400 ii 95,384 32,654 52,824 (0,844 $2,040 4,350 $1,294 $3,492 $6,363 35,842 332 37,027 1,770 $42,465 175,262 39,484 90,291 236,590 $42,465 172,277 39,382 90,194 236,590 For other purposes. 1,350 914 3,487 7 2,711 41,990 3,044 4,935 5,565 2,315 706 2,234 346 170 "432" 1,689 1,349 104 885 1,353 30,197 6,455 4,500 15,329 67,868 140,569 36,354 12,499 15,592 66,421 140,569 36,304 10,552 15,592 34,320 j 32,310 ! 48,318 ! 27,432 j 24,193 > 1,849 ! 2,668 ! 98,748 ■ 62,076 : 1,430 522 1,761 806 1,221 4,858 380 467 2S3 12,927 211 1,913 8,842 5,306 33,767 10,536 23,892 33,767 10,536 23,892 U N 490 j 5b,788 27,482 J 3,512 !.. 8,512 i 12,035 S 77,162 i 1,265 2,706 1,152 1,680 1,492 3,334 12,044 2,513 7,688 7,574 149,989 12,087 36,817 133,463 7,574 149,932 11,648 36,817 133,463 1,183 ' 116,025 i. 4,251 > 30,117 • 8,163 . 1,815 2,257 670 195 745 450 3,535 17,725 21,348 28,966 7,051 12,709 41,731 15,641 66,030 20,705 12,709 19,951 15,641 33,447 20,705 1,697 2,543 36 3,445 24 5,890 786 1,200 7,835 359 7,836 41,880 3,247 8,728 102,069 7,763 41,880 2,259 8,728 100,209 295 2,188 3,984 3,764 8,819 821 12,759 13,343 25,082 26,344 26,187 9,465 7,870 25,082 23,219 24,280 17,563 831 4,868 11,935 2,197 32,569 264 17,328 5,600 17,253 3,(J01 3,050 3,279 3,674 11,398 6,655 10,196 1,899 33,924 62,656 98,053 1,891 1,899 11,325 61,631 40,409 1,320 7,079 17,182 1,666 21,910 27,249 48,807 57,882 6,860 20,757 22,602 13,807 57,882 6,860 10,571 1,689 3,454 2,602 79,800 35,530 9,49S 18,330 4,635 68,000 27,924 1,823 17,185 4,635 9,296 229 1,221 1,783 3,909 92,023 4,196 23,995 105,294 91,626 2,528 23,389 104,694 1,608 49,522 55,566 2,898 25,149 48,977 49,522 55,566 1,631 23,794 48,152 1,267 1,019 3,048 17,425 372 2,467 729 13,585 3,144 4,401 132,739 84,668 47,471 37,115 I 80,065 I. 75,559 j| 22,420 !l 91,110 74,536 jj 127,645 26,246 30,476 51,004 1,160 •*>, 750 18,656 27,493 27,423 795 7,907 !. 11,855 i 1,204 . 8, US 836 ; 1,477 1,033 3,224 i 1,986 ! 12,046 !j N449 273 446 1,8S7 783 1,031 320 58,721 4,387 1,213 22,510 802 .. 174 1,295 1,437 185 4,421 3,146 2,0S3 9,131 565 3 129 370 730 "i,*i9i' *i,"64o" 1,908 333 ""886 *341 379 342 1,3S2 1,876 3,973 71,116 27,546 «<>,806 27,138 17,163 1S,?27 27,683 981 1,534 3,953 69,423 726 860 7,710 1,834 1,863 9,448 2,812 2,227 267 632 1,714 1,05S 1,112 1,257 443 S7,268 S6,616 34,197 34,575 140,809 33,502 16,607 1,598 979 2,879 64,?20 53,333 1,218 35.145 96,665 63,737 51,700 1,037 741 *26,"M)6.* 61,935 4,370 32,078 80,690 11,485 39,342 30,200 25.242 32,198 j|. 9,496 7,505 1,250 12,404 1,279 29,054 710 6,001 252 277 2,329 985 666 329 349 944 477 3,876 1,732 142 1 4S , 1,641 2,125 . 130 4,259 305 99 920 1,504 715 For expenses. $2,985 2 97 9,162 5,920 2,499 *3*504 laneous revenues. Total. Permits.^ For education. 147,227 I 252,058 ! 41,892 i 276.6K8 l ., 55,749 i City num ber. Gifts from private individuals. For outlavs. 94 95 96 $100 1,447 100 101 102 103 50 1,947 104 105 106 107 108 2,599 * Not reported separately. $52 57 114 115 116 117 118 $20,750 32,583 119 120 121 122 123 1,800 3,294 15 5,458 3,125 1,907 75 1,000 4,585 3,470 57,*594 64 1,025 •50 843 1,153 3,804 11,500 35,000 300 387 7,675 1,145 124 125 126 127 128 129 130 131 132 133 264 22,535 109 110 111 112 113 7,219 134 135 136 137 13S 139 140 141 142 143 144 145 146 147 148 600 149 150 151 152 153 855 825 154 155 156 157 158 500 STATISTICS OF CITIES. 198 TABLE 11.—RECEIPTS FROM SPECIAL ASSESSMENTS AND FROM PRIVILEGES: 1908. (For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 38.] RECEIPTS FROM PRIVILEGES. RECEIPTS FROM SPECIAL ASSESSMENTS. Classified by object. Classified by character. City num-1 ben CITY* Total. Grand total. Group I Group II Group III Group IV , , Receipts in error sub For meeting sequently govern corrected mental costs. by refund payments. For outlays. For expenses. Total. Public service. Minor. »$7,454,933 *$6,952,554 15502,379 5,175,314 *1.179,302 337.850 260,OSS * 458,325 331.689 7,928 *4,437 $488,425 i *$1,199,621 ' 2,386.275 10,223 118,700 391,938 128 $909,280 2,306,662 116,970 385,905 *$290,341 79,613 1,730 6,033 95.253 . 4 468,795 55,172 67,177 75,122 434,469 37,602 62,876 20.131 4 34,326 17,570 4,301 151,378 75,782 58.337 280,995 150,573 75.682 58,337 280,995 805 100 54,127 49.531 12,148 168,410 54.127 46,526 11,778 168,410 Penalties Penalties Original land and collect' assessments. collect ore' fees. ors' fees. Original assess ments. S51,311,221 $50,091,550 $619,671 $1,284,727 $6,089 25,380,020 15,356,051 5,946,783 4,028,367 24,990,280 15.162,076 5,934,452 4,604,736 389,734 193,975 12,331 23,631 337,651 016,795 206,707 123,574 4,624 1,439 26 $49,303,434 ) $656,971 24,503.099 14,672,117 5,706.015 4,482,203 35,633,639 i 31.210,991 345.778 * 264,525 534,646 65.700 34,035 22,590 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 190S. 1 2 3 4 N e w York, N . Y Chicago, III Philadelphia, P a St. Louis, M o . . 5 6 7 8 Boston, Mass Baltimore, Md Pittsburg, P a Cleveland, Ohio 9 10 11 12 13 14 15 16 $10,029,153 4,765,393 833,746 2,579,733 $9,855,230 4,633,426 833,746 2,578,709 235,509 69,862 1,453,038 1,128,669 227,294 69,589 1,451,593 1,065,570 Detroit, Mich Cincinnati, Ohio 533,281 943,257 769,624 417,835 533,281 943,257 761,792 417,320 7,832 515 i,895 4S9.957 943,257 762,346 415,940 Milwaukee, Wis 611,709 610,879 830 37,290 574,419 Washington, D . C Newark,N.J 317,405 | 691,806 j ! 316,794 691,806 611 Buffalo, N . Y 17 18 [ Jersey City, N . J 19 Indianapolis, Ind 20 21 St. Paul, Minn 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 Providence, R . I . * Rochester, N . Y Toledo, Ohio Seattle, Wash St. Joseph, Mo Paterson, N . J. Richmond. Va $4,624 $235,009 215.376 69.862 1,453,038 1,128.669 20,133 43,324 $724,223 215,612 1,715,844 263,147 408,438 34,364 823,976 1,036,331 ! 504,990 i 557,511 34,330 819,271 1,036,303 501,734 552,042 34 4,705 j 28 3,256 5,469 365,362 | 2,109.166 84,350 3,178,502 364,313 2,102,746 84,350 3,175,401 1,049 1 6,420 I i 369,811 43,700 203,851 386,416 290,211 369,811 43,700 203,851 339,906 290,211 920,553 104,620 271,633 25,613 162,759 920,529 104,445 271,633 25,613 162,759 7,224 45 332.522 | 39,016 53,104 317.405 663,214 I n efTor t 0 t h e a m o u n t $121,685 672 845 | 3,ioi $151,777 $1,432 , 3,065 95,878 54,2i8 76,261 19,412 40,684 7,278 28.592 t 1 ii j 46,510 37,064 24 175 6,126 $088,722 198.900 1,715.844 263.147 398,421 $3,977 17,384 34.221 719,958 1,036.331 450,772 554,639 143 8,140 7 369.811 43,200 192.928 349,352 290,180 463 914.427 91,262 193,793 25,290 162,296 7,224 7,224 332,522 39,016 53,102 i7,877 36,389 332,522 21,139 16,715 77,569 2 7,797 2,872 289.101 2,0S9.754 43,666 3,178,502 48 i 10,923 31 13,358 271 323 $168 6 78.984 «99,108 4,176 77,925 i I j 1 $74,746 « 92,518 3,681 76,460 3,005 370 $168 »4,238 6,590 495 1,465 178,443 46.243 ! 186,911 1,000 110,551 175,655 46,163 186,911 2,788 80 110,484 5,210 1 19,212 36,464 50,104 4,484 18,550 36,464 50,164 67 726 662 37,609 I 106 37,501 108 106 500 50 23,104 46,275 21,851 66,170 14,780 15 550 23,119 ! 46,275 21,851 70,190 23,841 7,103 M8,445 814 25,303 11,226 7,053 '48,445 614 25,303 11,226 °f *W1» reported In footnotes for certain cities. The receipts from the public for meeting governmental costs ' 2 including for certain cities receipts In error, subsequently corrected by refund payments. * Including receipts in error to the amount of $3,850, subsequently corrected by refund payments. < Including receipts in error to the amount of $1,436, subsequently corrected by refund payments. «Including receipts in error to the amount of $763, subsequently corrected by refund payments. • Including receipts In error to the amount of $1,671, subsequently corrected by refund payments. ' Including receipts in error to the amount of $18, subsequently corrected by refund payments. ! i $845,908 216,284 1,715,844 263,147 409,283 42 43 17 447 I 052 Udlng r e c e l p t s 1,024 8,215 1 273 1,445 63,099 $9,540,72S 4,765.393 823,523 2,339,972 G R O U P II.—CITIES H A V I N G A P O P U L A T I O N O F 100,000 T O 300,000 I N 1908. - 22 23 24 25 26 $173,923 131,967 i,666 4,020 9,061 50 GENERAL TABLES. 199 T A B L E 1 1 . — R E C E I P T S F R O M S P E C I A L A S S E S S M E N T S A N D F R O M P R I V I L E G E S : 1908—Continued. [For a list of the cities arranged alphabetically by states, with tha number assigned to each, see page 79. For a text discussion of this table, see page 38.) GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. RECEIPTS FROM PRIVILEGES. RECEIPT3 FROM SPECIAL ASSESSMENTS. Classified by character. | City num ber. 47 48 49 50 51 CITY. Total. Albany,N. Y Reading, Pa Lowell, Mass Trenton, N. J Bridgeport, Conn* 57 58 59 60 61 Kansas City, Kans Springfield, Mass Troy, N. Y. Oakland, Cal Lawrence, Mass 62 63 64 65 66 Somcrville, Mass Duluth, Minn Savannah, Ga Norfol k, Va Yonkers, N. Y 67 68 69 70 71 Hoboken, tf. J Peoria, III Utica, N Y Manchester, N H 72 Evansville, Ind 73 74 75 76 Salt Lake City, Utah 77 Wilkes-Barre, Pa 78 Erie, Pa 79 80 81 For outlays. For expenses. Receipts in i error sub- | For meeting sequently govern Original corrected Penalties Penalties mental costs. by Original and refund 1 assess and collect assessments. collect payments. ors'fees. ors' fees. ments. Sill, 225 296,728 32,709 1 129,355 1 74,176 52 53 Wilmington, Del 54 Des Moines, Iowa 55 56 New Bedford, Mass 40,455 29,186 357,755 44,681 8,835 . . Classified by object. $111,225 296,728 32,677 129,250 74,159 40,220 29,180 357,268 ' 44,665 8,661 $32 105 17 235 1 20,625 23,371 992 327 172 28,223 359,068 46,113 64,210 938,624 23,530 55,961 ! 235,9S6 | 19,516 810 106,227 55,961 232,962 19,516 810 106,227 224,288 9.477 79.232 102,255 647 224,224 9,477 75,738 102,066 647 72,596 72,596 85,046 25.520 259,647 85,046 25,520 259,644 24,478 149,648 24,454 149,648 24 849,051 • 208,926 848,9S5 208,926 66 49 1 3,024 $26 40,447 27,193 1 357,755 21,310 8,835 1,993 ! 487 16 174 3G0.0G0 46,440 ' 64,382 1 938.624 , 23,579 $111,225 296,728 12,207 112,302 53,525 $20,502 360,060 18,217 63,302 ; 938,624 10,963 12,616 24.552 223,001 19,516 409 100,377 31,403. 12,287 222,132 9,274 79,232 101,031 64 3,494 189 73 647 3,950 1 Public service. Minor. $300 $298 8,914 17,644 8,914 17,644 22,179 25,698 1 13,134 8,839 8,640 21,860 25,698 ; 12,984 8.839 8,640 26,991 ! 13,609 26,991 13,609 5,470 3,936 5,470 3,936 698 9,010 1,805 9,010 1,805 401 ! 5,850 ! 3i,902 1 617 29,454 18,843 1,000 16,843 1,000 12,052 1,000 25,897 120 2,305 25,897 $17,053 i ! 8| i,oso 2,156 203 1,151 68,646 3 Total. 80,714 24,755 259,647 4,332 765 24.436 149,648 42 849.051 208,926 1,344 453 7,872 19,159 17,568 22,261 22,155 106 18,543 3,718 i84,323 2,098 766 185,655 4,332 560 8,413 4,332 560 7,428 86 87 88 89 156,505 111,254 74,814 8,811 150,505 111.23S 74,814 8,809 576 461 525 3,538 576 20,647 156,505 90,607 74,814 8,811 525 3,538 90 91 92 93 31,818 I 70,974 53,799 162,625 31,776 70,377 53,799 162,625 6,20S 4,500 12,359 5 6,208 4,500 12,219 5 2 42 597 11,055 20,763 70,974 53,512 162,616 287 9 i20 1,066 278 453 7,292 19,159 17,568 186,421 150 40 1,000 2,305 ' 319 2,448 617 12,012 82 Portland Me 83 84 85 16 $2 580 985 1 46i iio 200 STATISTICS OF CITIES. TABLE 11.—RECEIPTS FROM SPECIAL ASSESSMENTS AND FROM PRIVILEGES: 1908—Continued. [ For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 38.J GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1908. RECEIPTS FROM PRIVILEGES. RECEIPTS FROM SPECIAL ASSESSMENTS. Classified b y object. Classified b y character. City num ber. 94 95 96 97 98 CITY. Total. Bayonne, N . J 99 100 101 102 103 104 105 100 . 107 10S Binphsimton N Y Mobile Ala 109 East St Louis, 111 110 H I ' Tnnfll-i ITone 112 113 Atlantic City, N . J 1 For meeting govern mental costs. $88,051 510, SOS $88,651 510,80S 100,883 07,921 92,789 67,917 102,713 93,385 57,835 in 173 152,598 93,363 57,705 10,173 88,956 46,040 28,129 61,267 13,666 46,036 28,129 61,267 13,476 157,546 99.310 170 fifiO 157,181 29,310 179,607 5,942 5,942 36,901 39,875 199,252 69,940 36,885 39,770 199,252 69,914 143.A7A 5.504 35,017 84,494 43,082 143,678 5,504 34,943 83,912 42,761 124 125 120 127 123 45,548 29,224 57,204 252,393 59,673 45,548 29,224 57,252 252,393 59,619 129 130 131 132 133 119,725 15,088 7,262 1 105,064 23,021 119,725 15,088 7,262 105,604 22,906 114 115 110 117 118 Springfield Ohio Little Rock, Ark Wheeling, w . Va 119 Sni-imrffolrl. Til 120 : York. P a . . . . 121 122 Wichita, Kans 123 Bay City, Mich 134 135 13G 137 138 139 140 141 142 143 : Haverhill, Mass Rockford, lit 8,882 11.479 25.343 1 66,361 Elmira, N . Y 29,280 ' Woonsocket, R . 1 144 145 140 147 148 Racine, Wis Filvhburg, Mass 149 150 151 152 153 West Hoboken, N . J Everett, Mass Oshkosh, Wis 154 Pueblo, Colo 155 15l> I 157 ' 12,402 119,102 10,701 . 8,863 11,479 24,621 66,361 29,286 25,637 669,2(3 53,260 12,402 ii9,090 10,701 32,641 62,449 36,655 22,139 94,248 999 36,655 22,114 94,083 122,441 97,319 19,909 4,095 27,201 97,319 19,903 4,095 25,864 1 | For outlays. | For expenses. Receipts in error sub sequently Penalties Penalties Original corrected Original dnd collect assessments. and collect by refund assessors* fees. ors* fees. payments. | ments. $8,094 4 10,115 22; 130 289 100,591 61,201 292 6,720 2,eio 224 157,326 28,000 179,426 365 43 $1,436 1 46,040 27,564 61,267 11.056 4 190 1 $87,215 510,808 162,713 70,812 57,835 10,131 89,245 $22,573 42 565 1 220 1,310 36,901 39,875 199,252 69,862 26 74 582 321 54 45,54S 29,224 54,871 238,795 59,570 115 116,784 15,088 1,506 105,664 16,466 12 13,598 5,756 6,555 19 | 6,655 9,549 2,226 1,930 25,343 66,361 722 1 11 2,969 5,981 85 1 1,472 12 i j; 25 1 165 6,020 1,397 l| 1 11,112 9,236 1 1,324 596 1,000 324 596 11.705 12,407 11,705 12,407 11,636 125 ii,636 125 12,677 12,677 5,458 5,731 12 7,398 ! 7,191 25 ! 6,906 3,6S6 1,237 3,686 1,237 12,340 12,340 492 25 j 2,393 103 2,941 [ ........... ♦. 1 3,077 3,077 i4,367 14,367 9,430 9,430 6,351 1,604 3,489 1,225 6,351 1,604 13,852 1,225 j . . i 4,574 . i | i TDC!u<J!ng receipts in error to the amount of $131, subsequently corrected by refund payments. 2 Including receipts in error to the amount of $12, subsequently corrected by refund payments. 1363 250 250 173 i ._! ii,ii3 78. ' 97,319 19,909 1,315 26,511 2,780 750 500 12,461 1,731 999 32,081 15,226 88,228 122,441 ;*". 6,913 500 12,461 $863 5,458 ' 5,731 111,105 6,487 25,085 63,077 628 12,938 i 26,144 19,667 '669,265 51,873 12,402 7,997 4,214 7,556 $100 6,671 1 3,000 1 143,678 5,492 25,615 84,494 41,351 9,402 Minor. $100 6,671 3,000 863 12.938 9.236 5,942 16 105 Public service. Total. :;;:::: 2,852 2,852 1,375 j 1,150 2,870 j 2,876 28,3i7 I 28,317 » 8,148 13,428 4,548 1,000 4,726 ! 1 7,000 13,428 4,548 1,000 4,720 5,026 | 5,026 i,655 1,230 225 * 1,148 1,638 1,638 i 1 STATISTICS OF CITIES. 202 TABLE 12.—RECEIPTS FROM [For a list of the cities arranged alphabetically by states, with the number Total receipts from depart mental services. Receipts from public. Total. Grand total Group I Group II Group III Group IV For meeting govern mental costs. [317,083,861 $15,531,942 115,430,543 12,128,019 2,246,891 1,380,727 1,328,224 CLASSIFIED BY OBJECT FOR WHICH RECEIVED. CLASSIFIED BY SOURCE. CLASSIFIED B Y PATER. 11,073.270 1,988,866 1,265,381 1,204,425 10,9S3,795 1,9S3,364 1,260,227 1,203,157 Receipts from de Receipts partments, in error offices, subse enterprises, quently corrected and funds (service byrefund pay transfers). ments. 9101,399 89,475 5,502 5,154 1,268 Charges. Rents. $1,551,919 $5,472,059 $8,852,568 $1,096,993 5,520,258 1,379,755 956,877 995,678 766.809 189,221 64,630 76,33S 1,054,749 258.025 115,346 123,799 4,707,915 434,402 173,370 156,372 Sales. Expenses. $1,662,236 $14,017,447 1,133,037 243,513 185,850 99,836 9,900,283 1,894,647 1,192,342 1,024,175 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IX 1908. New York, N . Y . . Chicago. Ill Philadelphia, Pa.. St. Louis, Mo $1,455,968 2,467,444 1,838,962 541,039 $1,455,274 1,761,349 1,835,775 446,055 $1,455,274 1,690,967 1,835,775 446,055 Boston, Mass Baltimore, Md Pittsburg, Pa Cleveland, Ohio... 813,496 226,728 502,406 1,445,158 759,534 224,387 436,711 759,534 224,190 436,686 1,375,291 Buffalo, N . Y San Francisco, Cal Detroit, Mich Cincinnati, Ohio.. 485,150 559,960 369,558 373,800 485,150 549,351 360,979 373,540 485,150 549,351 360,754 373,540 Milwaukee, Wis... New Orleans, La.. Washington, D. C. Newark, N.J 137,573 239,567 335,356 335,854 117,268 238,871 301,443 334,323 117,259 238,871 301,430 333,668 $70,382 197 25 17,969 225 13 655 $638,178 $694 706,095 1,333,933 3,187 „ 594,334 94,984 J] 318,721 $296,526 780,393 1,224,594 142,215 $322,999 173,538 2,570 2,674 $198,265 179,575 17,464 77,429 $1,455,968 2,467,444 1,010,171 541,039 53,962 2,341 65,695 51,898 151,981 14,526 257,704 229,624 587,003 65,249 198,495 915,547 33,545 20,496 24.359 45,630 40,962 126,457 21,848 254,357 733,474 124,328 502.406 710,167 10,609 j 8,579 260 j 48,022 289,805 74,040 279,681 396,251 201,933 197,783 47,183 1,681 63.094 19.754 17,800 39,196 5,068 77,981 29,136 175,848 559,960 368.496 373,800 20,305 ! 696 \ 33,913 1,531 46,390 157,712 115,667 157,532 63,154 53,601 210,854 139,472 12,805 17,582 1,590 6,692 15,224 10.672 7.245 32,158 137,573 229.275 243,044 273,290 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IX 1903. Minneapolis, Minn.. Jersey City. N. J . . . . Indianapolis, I n d . . . Louisville, Ky St. Paul, Minn $106,372 32,493 72,390 63,702 100,649 $106,255 32,493 71,823 63,645 97,567 $106,071 32,427 71,823 63,605 97,567 $184 $117 40 567 57 3,082 $13,335 23,883 11,475 13,085 5,364 $51,310 5,305 40,783 14,900 34,797 $19,828 245 11,789 23.125 46,636 $21,899 3,060 8,343 12,592 13,852 $106,372 32,493 54,146 5S,369 100,649 Providence, R. I Rochester, N. Y Kansas City, Mo Toledo, Ohio Denver, Colo 176,032 123,369 55,196 38,108 249,593 173,465 116,524 47,383 37,010 247,119 173,445 116,463 47,181 37,006 244,127 20 61 202 4 2,992 2,567 6,845 7,813 1,098 2,474 35,639 10,246 16,303 8,974 117,055 94,097 97,634 25,896 12,082 108,875 11.471 5,610 5,517 5,945 14,904 34,825 9,879 7,480 11,107 8,759 171,890 51,463 55,196 38,108 185,113 Columbus, Ohio Los Angeles, Cal Worcester. Mass Seattle, Wash Memphis, Tenn 93,027 209,266 191,722 80,590 40,764 93,027 91,950 167,649 48,069 40,764 92,336 91,344 167,641 47,831 40,764 606 8 238 117,316 24,073 32,521 17,693 1.421 7,538 5,641 11,207 68,655 198,573 146.816 66,107 27,072 903 4,256 3,251 4,578 656 5,771 5,016 34,117 4,264 1,829 67,103 100,937 187,310 80,590 40,764 54,846 41,289 8,847 26,795 9,602 54,846 38,380 8,847 26,795 8,621 54,705 38,380 8,847 26,795 8,621 141 3,509 21,296 2,500 13,505 5,312 42,723 14,788 2,514 10,185 2,843 2,074 1,601 3,166 100 805 6,540 3,604 667 3,005 642 54,846 41,289 8,847 26,795 9,602 13,617 27,732 111,776 5,746 39,555 13,137 27,732 75,093 5,746 39,538 12,942 27,732 75,093 5,746 39,538 195 17 5,725 16,268 5,539 1,728 9,044 4,989 10,443 97,859 729 24,964 2,037 509 2,521 1,124 2,185 866 512 5,857 2,165 3,362 13,617 27,732 71,400 5,746 39,555 36,820 38,346 76,470 49,342 72,835 36,805 28,346 72,940 47,612 69,685 36,805 28,346 72,940 47,584 15 10,000 3,530 1,730 3,150 8,261 8,843 8,430 12,560 13,018 23,132 27,029 63,054 29,676 31,925 1,514 915 876 3,741 7,339 3,913 1,559 4,110 3,365 20,553 36,820 38,346 67,372 49,342 72,835 Omaha, Nebr New Haven, Conn.. Scranton, Pa Syracuse. N. Y St. Joseph, Mo Portland, Oreg Paterson, N. J. Atlanta, Ga Richmond, Va Dayton, Ohio Fall River, Mass Nashville, Tenn Grand Rapids, Mich Hartford, Conn Cambridge, Mass.... 2,909 981 , 28 4S0' 203 GENERAL TABLES. DEPARTMENTAL SERVICES: 1908. assigned to each, see page 79. For a text discussion of this table, see page 39.] CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS. j I.—General government. II.—Protection of life and property. City num ber. 1 Total. Council Chtef and legislative °JS8 offices. executive offices * | accounts. $4,144,977 ' ^85? Law offices. Elec tions. $173,590 $491 j $1,318,198 $79,669 $67,592 89,734 52,796 18,560 12,500 286 i 1,207,323 HI i 57,826 94 I 30,640 ! 22,409 69,913 8,355 791 610 58,586 3,288 884 4,834 3,593,448 1 321,804 120,097 109,628 Miscellane ous offices, and citybuildings. $355,538 $2,149,899 211,288 49,188 36,260 58,802 Total. Courts. Police depart ment. Fire Miscellane depart ous inspec Pounds. tion. ment. $2,551,276 | $323,302 $135,748 2,015,702 218,134 201,046 116,394 1,956,318 150,240 32,868 10,473 145,885 60,160 88,960 28,297 60,938 29,644 18,270 26,896 $759,853 All other. $37,002 $1,295,371 544,885 j 17,631 111,683 4,332 58,313 8,287 44,972 1 6.752 1,246,363 12,315 27,216 9,477 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. $345,865 1,166,758 460,766 242,974 $54,334 2,507 93,457 6,750 254,232 227,899 7,217 42,028 i 234,815 45,531 192,178 24 6,347 684 24,377 78,624 71,726 il 105,468 3,605 $181 8,557 1,500 20 45 40 $25,666 743,784 53,033 46,685 $18,048 1,112 48,892 1,076 34,409 157 7,741 131,595 170 142 717 150 54,149 87 918 19,674 4,136 115,751 393 25 180 9,639 6,170 7,785 4,959 32 48 $495 2,638 295 30 $22,589 24,420 69,185 1,220 $225,047 394,935 289,656 184,941 $399,827 561,616 241,345 123,341 $8,580 26,679 2,313 1,469 $11,332 9,624 1,229 1,724 $55,933 309,300 40,855 54,069 $4,986 1,320 1,787 2,459 74,141 6,581 59,205 40,052 27,815 7,749 2,661 4,722 15 29 21,598 21,301 318 40,639 187,196 16,772 76,037 9,538 125,533 51,865 49,848 1,439 1,870 2,137 14,762 995 2,669 2,604 3,817 2,532 1,316 1,099 38,762 49,137 3,939 190,700 57,455 1,101 971 2,818 4,066 15,022 19,340 4,694 300 1,457 1,169 15,603 68,655 64,051 91,555 26,794 74,331 106,944 64,741 1,510 19,401 34,316 1,419 4,457 759 52 11,183 9,236 19,488 i,iso 6,495 211,027 195,628 66,079 48,387 36,066 5 6 7 8 40 117,896 18,006 25,447 9 10 11 12 448 2,644 20,827 53,723 60,696 32,651 13 14 15 16 $328 $495 17 18 19 20 21 35,908 32 4,529 1,257 GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 190*. $13,377 25,185 7,413 5,018 5,034 17,051 9,228 j 724 5,069 123,298 5,611 8,681 7,537 j 17,514 1 2,257 j 1,020 9,771 1,429 11,156 350 i $3,384 1 $15 $1,020 $350 145 1,461 5,018 $8,608 16,718 4,093 395 387 12,041 4,558 1 4,58i 72,947 3,370 494 2,949 326 19 777 U 205 33,529 51 30 1,865 549 9,972 8 93 4,667 2,257 27 650 196 6,618 6,093 3,849 210 231 404 283 650 21 6,200 339 4,709 795 16,438 845 28 769 1,429 55 126 $ui 6,082 8,510 31 61 2,876 3,057 1,906 6,187 4,9S7 11,384 $8,322 5,952 3,793 2,866 227 6 40 25 2,503 1,581 7 370 j 5,597 39 in 1,175 1,556 646 i,36i 5,958 i,6is 1 4,993 i j 799 350 407 2,358 3,050 j 11 5,192 15 224 22 1.0S3 i,664 2,876 i 1 4,963 1 2,629 i j 1 $1,983 1*553 4,581 2,002 1,772 $138 126 1,531 991 $1,022 996 606 975 1,515 $431 2,279 69 165 36 55 30,330 5,791 17,494 2,998 19,028 10,848 4,003 4,797 1,604 4,656 17 310 884 245 8,211 842 20,917 1 9,014 i 5,466 19,229 20,954 7,329 2,388 1,668 17,494 300 16,222 254 2,954 740 2,117 475 26 4,797 19,335 1,415 1,250 6,641 83,797 50 393 4,440 4,739 864 50 11 1,458 45 22,123 810 6 2,890 2,348 -825 1,441 1,372 • 3,899 813 646 936 73 1,134 3,157 5,425 5,593 4,043 2,655 1,927 2,297 3,176 839 179 481 952 1,366 581 98 926 750 133 10,012 184 22 23 24 25 26 215 27 28 29 30 31 16 376 64 4,694 28 77 1,458 32 33 34 35 36 24 1,399 347 649 4,644 1,887 j 117 740 299 184 j 1,076 j 37 38 39 40 41 42 43 44 45 46 STATISTICS OF CITIES. 204 TABLE 12.—RECEIPTS FROM DEPARTMENTAL [For a list of the cities arranged a!phal>etically by states, with the numl>er GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. Total receipts from depart mental services. Receipts from public. Total. Albany, N . Y Reading, Pa Lowell, Mass Trenton, N.J Bridgeport, Conn. 90 91 92 93 For meeting govern mental costs. $8,105 4,690 44,960 31,805 32,654 18,105 4,690 44,046 31,805 32,654 $8,105 4,690 44,034 31,805 32,654 Camden, N.J Wilmington, Del.... Des Moines, Iowa... Lynn, Mass New Bedford, Mass. 10,112 16,026 44,592 66,986 143,765 16,112 16,026 44,592 66,863 102,873 16.112 16,009 44,514 66,863 102,873 Kansas City, Kans.. Springfield, Mass... Troy,N.y. Oakland, Cal Lawrence, Mass Somerville, Mass Duluth, Minn Savannah. Ga Norfolk, Va Yonkers,N.Y 3,456 103,860 7,056 43,239 31,775 3,456 97,175 6,779 29,639 31,275 3,398 96,887 6,779 29,SOS 31,265 54,324 22,993 27,130 19,003 11,510 52,863 20,266 27,130 19,003 11,510 52,863 20,238 27,130 18,907 11,510 Schenectady, N . Y . . Hoboken.N.J Peoria, III Utica,N.Y Manchester, N. II... 9,860 19,431 38,248 32,055 20,415 9,860 18,831 37,448 23,832 17,823 9,850 18,831 37,448 23,832 17,814 Evansville, Ind San Antonio, Tex Elizabeth, N. J Waterbury, Conn Salt Lake City, Utah. 4,637 16,409 15,340 16,150 49,817 4,637 16,499 15,340 16,150 40,310 4,637 16,334 15,323 16,141 40,292 Wilkes-Barre, Pa. Erie, Pa Houston, Tex Tacoma, Wash Harrisburg, P a . . . 4,956 13,194 38,513 15,766 8,480 4,956 13,194 38,513 15,766 8,480 4,956 13,194 38,513 15,766 8,480 Portland, Me Charleston, S. C Youngstown, Ohio. Dallas, Tex. i 47,602 18,179 8,288 04,794 46,033 6,383 8,288 64,794 44,722 6,383 8,288 62,059 Terre Haute, Ind. Akron, Ohio Fort W ayne, Ind. Holyoke, Mass 11,233 7,415 6,921 18,297 11,233 7,415 6,921 18,287 11,233 7,415 6,921 18,287 117,914 0,081 13,354 23,247 113,265 6,081 6,454 21,726 113,265 5,952 6,454 21f693 I Brockton, Mass. Covington, Ky.. Lincoln, Nebr.., Saginaw, Mich.. CLASSIFIED BY OBJECT FOR WHICH RECEIVED. CLASSIFIED BY SOURCE. CLASSIFIED BY PAYER. Receipts in error subse quently corrected byrefund pay ments. $12 Receipts from de partments, offices, enterprises,! and funds (service transfers). 28| 165 17 9 18 !| 1.311 $1,902 2,5S0 27,764 17,534 i! 17,560 $2,745 317 3.543 8,935 1,445 2,371 4,392 4,733 5,442 ■ 11,801 29,826 : 51,250 ' 137,065 , 600 13,597 1,280 1,65S 2,402 8,682 Expenses. 934 1,976 1.605 S3S 435 SOI 804 10,790 10,506 1,532 16,112 16.026 44,502 66,9S6 74,495 1,059 ; 69,293 | 5,281 ! 38,838 ■ 28,530 ; 500 7,263 180 40 1,635 1,297 13,707 315 2,703 971 3,456 94,912 7,050 42,739 31,775 935 3,317 7,596 2,495 36,602 ! 5,967 22,474 i. 7,575 ; 5,2% 14,385 5,027 4,65ft 3,192 1,577 54,324 22,993 27,130 17,818 9,808 600 800 8,223 2,592 4.010 8,396 6,158 1,881 2,037 4,168 ' 10,815 .. 29,867 : 11,644 !.. 7,265 j 1..338 220 510 18,530 10,177 8,398 19,431 38,248 15,328 17,90S 14,954 9,276 12,559 36,336 318 202 9,607 1,277 850 5,133 647 4,928 2,656 493 660 1,001 0,635 4,637 16,499 15,265 10,327 38.437 1,096 3,321 1,014 599 1,607 1,632 4,915 34,248 12,289 5,701 1,020 756 373 2,218 182 1,472 4.585 2,231 660 990 4,956 11,032 .'{8,513 15,766 3,566 12,52$ 219 2,874 17,438 14,339 5,733 54.761 5,365 2,678 801 2,420 12,271 1.162 1.535 4,739 44,568 17,273 7,663 29,947 8,253 3,136 4,422 1,645 1.184 3,583 1,886 13,268 455 110 145 1,551 1,341 586 468 1,833 11,233 7,415 6,921 17,682 906 1,385 1,563 6,848 97,839 2,742 9,780 923 1,361 300 18,246 593 1,711 1,597 104,537 6,0S1 11,693 22,323 6,685 277 13,600 500 1,461 2,727 1,569 11,796 2,735 i 10 129 $517 1,195 6,721 8,403 8,976 Sales. $8,105 4,690 44,960 31,805 20.823 123 131 10 Rents. $2,941 i 598 '' 6,932 $914 40,892 288 Charges. 4,649 6,900 1,521 14,630 1,726 5,384 640 M42 344 "i,"7i3 936 271 1,943 1,918 172 4.142 „ 734 GENERAL TABLES. SERVICES: 205 1908—Continued. assigned to each, see page 79. For a text discussion of this table, see page 39.] GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. . CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS. I.—General government. j j II.—Protection of life and property. City num ber. 1 Total, Council CWef and legislative executive oinces. oflices. j j ! \ Office? ! ™ff ! Law offices. accounts, Elec tions. Miscellane ous offices, and city buildings. Courts. Total. Police department. Fire depart ment. $1,682 $1,905 25 35 216 5 Miscellane ous inspec Pounds. tion. All other. ! i $797 | 41 3,262 4,638 5,524 1 f $10 $767 971 11 4,720 . 1,435 1,398 804 *7S 7,425 1,511 216 3,900 3,130 1,146 1.2S6 829 2,487 1,363 5,557 487 319 2,917 732 2,0S5 205 14 $20 21 796 678 $20 60 12 2,740 20 4,559 7,618 ! 15 324 462 60 1,518 36S ii 298 20 5,224 435 $250 46 142 3 i&i 41 2,689 95 439 450 3,640 6,100 15 15 136 326 15 1,183 8,231 1 1,419 437 73 1 1 1 , 3,412 1 3,913 5,499 j 160 348 60 600 1,903 4,226 16 ! 7 2,862 64 j 60 '■ i 2i 100 2,446 40 | i i 2,850 ! 233 333 3,440 j j i "; 776 1 4 600 J ' 2 32 ;i:::::::::: i ; 1 Qil 'm 3,405 1,048 4,233 2,979 • > 34S i 578 ! ; * ' * * 1 3 603 ;*; 60 i,55i 126 33 300 38 2,992 i \ $i70 572 : 320 $150 78 6,874 2,357 225 138 1 302 2,113 598 71 1,616 890 171 i,177 238 58 1 308 2,311 5,157 6,094 6,714 1,502 i 1,075 3,009 125 2 322 1,459 527 393 243 468 2,170 2,106 4,386 1,257 221 9,922 1 28,664 1 28,229 101 221 9,833 22,841 9,302 89 161* 1,198 5,662 996 6 449 95 1,902 440 9,986 13 1,275 67 7,813 315 2,062 92 2,656 671 1,291 550 92 50 735 1,638 10,075 726 301 13,037 59S .2,607 2,706 3,141 496 676 1,014 978 364 864 4,190 318 j ioo 9,508 191 745 is 57 i20 3,985 269 253 389 704 147 2 151 376 579 117 744 5 $209 ' 15,498 296 83S 3,462 1,128 353 308 1,220 11,356 2,073 67 11,018 4,132 210 4,862 1 2,344 j 40 1 34 262 278 2,465 1,013 1,477 7,769 320 437 22,372 4,904 1/365 1,511 170 127 938 34 6,303 ! 6,530 16 2,692 698 | • 5,566 1,830 1 13,166 1 $2,55i 6,168 1 33 27 452 $3,587 195 3,599 216 5 7 62 63 64 65 66 446 1,355 452 1,76S 42 67 68 69 70 71 16,727 101 ] 171 828 77 7S 2,994 634 } ; isi 267 i,460 97 2,965 479 525 638 72 73 74 ll 64 255 3,875 52 53 54 55 56 57 58 59 60 61 117 173 47 48 49 50 51 2,993 1 j ! !• i54 13 1,905 29 | | . 247 | 342 | 1 | 200 ; ! 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 STATISTICS OF CITIES. 206 TABLE 12.— RECEIPTS FROM DEPARTMENTAL [For a list of the cities arranged alphabetically b y states, with the number G R O U P I V . - C I T I E S H A V I N G A P O P U L A T I O N O F 30,000 TO 50,000 I N 1908. Total receipts from depart mental City num ber. Receipts from public. Total. For meeting govern mental Altoona, P a Spokane, W a s h . . . Lancaster, P a Birmingham, A l a . Bayonne,N. J . . . . $5,082 76,266 5,982 93,869 12,198 $5,082 76,266 5,982 57,608 10,861 15,082 76,113 5,982 57,521 10,859 100 101 102 103 South Bend, I n d . . Butte, Mont McKeesport, P a . . . . Pawtucket, R. I . . . Sioux City, Iowa.., 1,552 6,534 8,201 19,706 9,721 1,552 6,534 8,201 19,706 9,721 1,512 6,518 8,201 19,706 9,721 104 105 106 107 108 Johnstown, Pa Dubuque, I o w a . . . . , Binghamton, N . Y . . Mobile, Ala Augusta, Ga 9,159 2,040 15,438 7,964 9,159 2,040 15,438 3,470 21,130 9,159 2,040 15,438 3,470 21,120 109 110 111 112 113 East St. Louis, III.. Passaic, N . J Topeka, Kans A Hen town, Pa Atlantic City, N . J . 37,247 4,838 10,164 42,542 12,924 37,247 4,838 9,790 42,542 12,924 37,180 4,838 9,790 42,542 12,924 114 115 116 117 118 Springfield, Ohio.. Montgomery, A l a . Davenport, Ior.a.. Little Rock, Ark.. Wheeling, W . V a . 19,915 20,824 25,338 18,550 5,377 19,915 16,024 25,338 14,125 1,998 19,915 16,024 25,338 14,125 1,998 Springfield, 111.. York, P a Maiden, M a s s . . . Wichita, K a n s . . B a y City, Mich. 5,919 2,093 31,661 6,951 28,628 5,439 2,093 26,940 6,951 28,628 5,439 2,093 26,838 6,951 3,321 3,556 9,928 3,319 3,703 3,321 3,556 9,928 3,319 3,703 3,321 3,556 9,819 3,319 3,691 119 120 ,121 122 123 CLASSIFIED BY OBJECT FOR WHICH RECEIVED. CLASSIFIED BY SOURCE. CLASSIFIED BY PAYER. Receipts In error subse quently corrected byrefund pay ments. Receipts from de partments, oilices, enterprises, and funds (service transfers). 9153 $36,261 1,337 Fees. 12,580 13,048 685 19,957 6,855 694 3,303 4,927 453 374 4,800 4,425 3,379 480 102 4,72i' Rents. Sales. Expenses. Outlays. $530 9,727 5,215 1,674 $5.0S2 74,916 5,9S2 93,869 12,198 67 807 369 330 1,589 230 1,154 1,248 3,522 633 4,552 6,534 8,201 19,131 6,002 1,016 192 786 1,237 1,021 8,904 2,040 15,438 7,964 36,568 255 521 1,084 32,530 $977 626 52,865 82 65,920 3,739 6,318 10 561 4,573 3,281 10,927 7,046 $1,350 575 3,719 '2,7(39 5,535 1,327 10,859 6.658 35,547 4,125 3,529 7,028 107 2,900 32,932 1,114 1,256 41,429 8,271 1,165 120 131 124 195 715 886 1,622 4,717 4,838 10,124 1,184 12.924 1,058 2,872 3,247 2,040. 1,354 15,731 12,941 9,994 15,763 3,803 2,049 4,190 1,354 300 150 1,077 821 10,743 447 70 19,915 18,677 25,338 13,334 5,377 2,690 590 1,583 999 1,264 1,274 974 26,309 4,871 24,067 1,469 180 208 84 2,308 486 349 3,561 997 5,919 1,397 28,858 6,235 5,141 842 1,343 3,075 58 1,920 1,296 819 3,433 1,792 736 518 2,662 800 1,183 876 758 669 1,047 3,321 3,556 9,928 3,054 3,703 52,070 1,550 16,901 1,882 42,721 2,173 *"i*666' 3,549 421 1,902 2,914 1,134 28,840 3,339 23,662 2,987 28,294 26,779 1,368 2,686 376 2,528 1,661 2,135 3,898 1,726 210 32,009 58,550 9,825 7,297 81,010 1,485 2,084 430 595 1,299 2,227 2,635 258 216 2,291 36,038 41,596 12,338 9,834 71,046 1,344 23,808 2,073 939 4,462 44,132 2,572 4,494 15,438 Charges. 40 41,358 2,147 5,216 2,803 716 23,487 124 125 126 127 128 South Omaha, N e b r . Quincy, III Newcastle, Pa Superior, Wis Canton, Ohio 129 130 131 132 133 Jacksonville, Fla.. Chester, Pa Chelsea, Mass Joplin, Mo Newton, Mass 55,619 3,339 23,662 5,172 47,383 46,119 3,339 23,662 5,172 44,290 46,119 3,339 23,662 5,158 44,213 134 135 136 137 138 Salem, Mass Haverhill, Mass Rockford, III Knoxville, Tenn Galveston, T e x 37,382 65,404 14.411 9,834 84,810 37,382 60,371 14,411 9,834 84,810 37,382 60,371 14,411 9,831 84,807 139 140 141 142 143 Elmira,N. Y N e w Britain, C o n n . . . . OklahomaCity, Okla.. Kalamazoo, Mich Woonsocket, R . I 8,493 36,234 70,413 20,464 20,305 4,893 35,419 66,213 20,464 20,305 4,887 35,419 66,158 20,464 20,300 3,600 815 4,200 1,339 6,841 3,401 4.920 3.175 5,717 13,676 61,704 13.846 7,284 950 14,448 5,172 95 8,308 487 1,209 136 1,603 1,538 7,554 31,772 26,281 20,464 20,305 144 145 146 147 148 nooga, Racine^, W i s . . Fitchburg.Mass. Auburn, N . Y . . . Joliet, lit 34,708 8,394 31,900 3,900 3,302 32,099 8,394 28,735 3,900 2,702 32,099 8,394 28,735 3,900 2,699 2,609 3,814 2,023 1,497 3,202 1,257 28,754 3,191 26,479 475 597 165 50 1,965 120 GOO 1,975 3,130 1,959 103 848 34,156 8,394 30.214 3,900 3,302 1,686 149 150 151 152 153 Macon, Ga West Hoboken, N . J. Everett, Mass Oshkosh, Wis Sacramento, Cal 14,925 2,832 19,280 3,772 11,919 8,925 2,832 18,312 3,772 7,665 8,925 2,832 18,309 3,772 7,656 6,000 12,367 2,573 17,917 2,827 10,834 1,922 219 989 401 636 40 374 494 996 14,925 2,832 11,575 3,772 5,821 7,705 154 155 156; 157 158 ! Pueblo, Colo Newport, K y T a u n t o n , Mass LaCrosse, W i s . . . . Fort Worth, T e x . . 5,067 3,056 31,088 3,386 40,692 3 567 3,056 30,229 3,386 38,798 3,567 3.056 30,229 3,386 38,306 1,500 723 4,035 520 952 2,770 1,735 21,387 1,351 37,659 521 1,776 598 5,575 594 764 5,067 3,056 31,088 3,386 6,416 San Juan, P . R . 26,045 26,045 26,038 23,000 2,264 253 26,045 109 9,500 3,093 5,633' "3,"i65" GOO 4,254 859 492 'i,894 50 91 921 1,317 265 2,185 19,089 13,764 552 6,098 34,276 GENERAL TABLES. 207 SERVICES: 1908—Continued. assigned to each, see page 79. For a text discussion of this table, see page 39.] GROUP IV.—CITIES HAVING A POPULATION OP 30,000 TO 50,000 IN 1908. j CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS. • I.—General government. 11.—Protection oflife and property. i; City num ber. j j Council Chief . Finance and ^f8 legislative executive om 1 offices. « * - i accounts. Total. Law offices. Elec tions. Miscellane ous offices, 1 Courts. and citybuildings. i; Police j Fire I Miscellane!| depart depart- j ous inspec-j Pounds. ment. ment. 1 tion. "1 j j •i Total. ! i $7 i 424 1 20; 8,234 ! 4,855 i $20 298 78 10 5,225 ! GO 4 3 566 i j 14 $2,020 294 18 444 i 1 82 . .' 10 40 i2 i 41 1,125 i 253 164 50 29 381 35 76 115 1 5 i 12 185 25 i 2,662 1,546 ^ 12 8 1 791 765 3,290 98 | 1,170 4,903 341 826 829 1,986 2,09i 1 | 358 712 8 694 359 2 ! 1 i i \ i < ! 1,037 15,590 5,172 3,400 9,886 ' i,896 196 244 m 2,794 294 139 2,382 341 14 668 ii 191 2,108 1,474 244 5,874 15 13,450 5,172 3 12 8,285 137 80 216 2. 432 i,870 25 941 5,863 11 2,251 75 790 6 2,422 ! , « ! 1 i 16 1 426 639 75 328 1,798 437 1 2 116 25 6 506 360 200 51151°—10 _J 14 „ 7.426 ! 29; 1.657 j 313 ! 163 '"° ', j s SI.335 1 8,496 69 j n I 369 228 141 135 134 82 20 4 100 319 2.437 180 2.i94 113 2,554 1,080 3,131 1.366 ! j 2,363" 1 5,044 1 714 600 1,598 220 1,585 142 3SS 142 292 96 131 1,172 9,i56 112 39 100 93 664 ' 145 367 965 336 656 479 920 449 J01 209 755 407 545 494 570 1,420 1,265 7 5 4,929 186 3i3 42 80 331 294 577 586 278 95 449 75 114 115 116 117 118 350 223 119 120 121 122 123 1.193 . 12 :.... 195 13 124 125 126 127 128 474 5 3,070 8 . 3,578 1,241 | 83 274 939 541 3,401 209 99 134 135 136 137 138 139 140 141 142 143 144 145 146 147 52 j 148 105 286 ! 129 130 131 132 133 44 178 234 I 98 52 71 199 i,493 145 98 200 314 470 I 109 110 111 112 113 3,257 1,072 235 72 104 105 106 107 108 $222 524 4,076 4,006 29 110 152 ! 598 99 100 101 102 103 42 344 J 120 82 200 19S 54 3,936 • 1,703 1,272 176 10,094 3,619 148 ' 459 j 2 90 5 94 95 96 97 98 $67 6,828 2,906 279 | 485 1.206 ! 909 ! 248 j 1.265 \ 12: 514 j 2.441 293 265 i 654 i 400 i 517 524; 6,765 : i% it 560 450 729 418 304 395 64 j 1,667 584 710 71 28 ! 209 459 5,115 244 167 1,160 ! 817 1 446 1,259 I 4,930 1 1,082 1,965 2,055 100 204 116 652 35 2 j $225 i 1,137 1 25 457 1,469 749 1,451 541 3,59S 209 964 j 823 191 2,108 533 | 1 292 > i j j ! 2,644 1,526 4, i » i I 370 326 55 1 2,46i 540 " 2.340 ! 1 i,395 12 326 1,138 1 2,022 1,827 4.190 114 370 1 j 9 CO 324 ! 675J 42 | 1,401 448 $2,347 256 26 ! 2,503 1 349 1 75 j $391 889 1.146 58 160 3 207 2,200 $1,951 ! 10,589 25 { 11.138 4,491 1 60 10 i 2,14S 6,390 1,142 12 $2,733 4S6 :::::;:::.:J:::::::::: i 266 2,507 1,318 61 140 ! ! $7 35 5,487 2 $3S9 2,759 29 466 1,430 76 115 ! i •''■ Allother. io iie 32i 149 150 151 152 153 154 155 156 157 158 70 2oi 248 426 j ! 1 j } 1 "T i STATISTICS OF CITIES. 208 TABLE 12.—RECEIPTS FROM DEPARTMENTAL [ For a list of the cities arranged alphabetically by states, with the number CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS— Continued. IV.—Highways. III.—Health conservation and sanitation. ! CITY. . Total. ! Health | conser vation. Sanitation. i Sewers Refuse 1 Street and sewage cleaning. disposal. 1 ; disposal. General Total. i Grand t-ntoi I II III IV ! $1,661,760 ! $302,195 1 $475,793 $275,647 $608,125 j ! $3,920,483 196,751 I 203.657 991,238 232,353 ! 34,855 247,138 | 32,113 191,031 | 38,476 218,500 52,108 2,668 2,371 372,330 h 2,590,346 6S,697 ! 574.953 345,616 92.849 i 74,249 409,56S II Group Group Group Group i super- ; Streets. vision, i ! : ; ( : [ i Side^ £ w ! Snow and ice Bridges removal and other than toll. street sprin kling. All other. $111,371 $56,272 $1,675,338 11 City num ber. IS, 0*3 33,236 4,112 3.841 $3,975 ' $1,954,630 ' $118,897 3,464 1 1,023,346 3 i 427,612 SOS j 241.373 { 265,239 i 45.712 42.471 23.158 7,556 1,454,474 S8,576 59,921 122,367 ! GROUP I . - C I T I E S HAVING A POPULATION OF 300,000 OR OVER IN 1908. 2 3 4 N e w York, N . Y Chicago, 111 Philadelphia, Pa St. Louis, Mo 5 6 7 8 Boston, Mass Baltimore, Md Pittsburg, P a Cleveland, Ohio 9 10 11 12 Detroit, Mich Cincinnati, Ohio 13 14 15 16 Buffalo, N . Y $123,950 : 175,174 92,532 3,194 33,267 123,579 70,685 231,709 .' Milwaukee, Wis Washington, D . C Newark, N . J 36,599 1 4,236 7,614 2,044 7,5S5 60,239 13,991 34,810 ! ! i S $61,775 43,405 16,031 2,857 $8,102 3,525 76,531 337 7,243 16,141 1,935 377 10,119 3,0S6 7,210 8S2 1,127 510 22,409 278 3,414 3,545 1,707 464 23,453 30,753 405 • 12,004 23,180 5,633 1 $40,235; $13,838 123,2*4 15,905 ! 102,400 j i,952 68,753 4,313 174,610 , 184 2S,927 ] 826 2,942 70S 5,414 333 1,189, 1 ""1 $7,743 135,838 : 764.034 i 37,223 88,244 6,772 5,497 800,782 . 354,337 80,140 116,943 13,900 22,612 1,723 , 96,376 58,052 i $185 6.853 6,5S7 1,2.9 76.669 3-97«» < $3o,334 6,833 978 21.233 14,568 3.509 7S1 191 4.927 2.273 | ku.Aak 1 "53.637 1 76 1,200 ' 32.833 80,140 113,369 12.333 ** 1 $2,235 23.772 996 $5,448 94,<VS< 509.4!)1 37,117 $517 , ?'>..;! 4 4,228 <i85,536 7,394 3,083 55 150 5 529 750 2,793 14.434 $87 $16,013 44 311,090 io 1,411 ! 33 72,162 35,234 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. Minneapolis, Minn. Jersey City, N . J . . . Indianapolis, I n d . . . Louisville, Ky St. Paul, Minn $22,234 3 SO 2,935 4,935 14,988 $380 12 2,'2 632 290 823 $443 70 396 Providence, R. I . Rochester, N. Y. Kansas City, Mo.. Toledo, Ohio Denver* Colo 13,856 7,123 433 1,017 2,963 112 2,770 360 Columbus, Ohio.. Los Angeles, CaL Worcester, Mass.. Seattle, Wash Memphis, Tenn.. 10,848 35,358 40,248 248 3,092 196 4,089 7,248 248 2,509 10,413 25,831 8,679 Omaha, Nebr New Haven, Conn. Scranton, Pa Syracuse, N. Y St. Joseph, Mo 8,176 1,025 683 1,025 6,996 2,155 1,535 223 Portland, Oreg. Paterson, Ni J . . Atlanta, G a . . . . Richmond, Va., Dayton, Ohio.., 1,925 129 5,003 729 8,174 Fall River, Mass Nashville, Tenn Grand Rapids, Mich.. Hartford, Conn Cambridge, Mass 20,847 4,818 17,678 $21,786 377 i 4,6«3 ;. 10,825 j 12,816 4,491 60 $1,266 95 17,53!i 732 1,901 $19 750 1,803 370 545 64,343 81,010 4,963 4,978 75,080 50,617 73,167 4,963 4,833 75,080 13,285 4 5,438 24,321 23,195 101,101 18,799 4,919 9,656 17,829 64,704 17,737 4,919 8,044 10,966 5,970 170 3,135 193 233 1,639 49 3,534 73 5,324 280 4,440 $17,454 95 35,780 6,065 6,885 $5 2,546 47 279 | 137 235 275 | I 487 j 400 251 729 7,548 1,163 15 15,476 13,101 $3 11,543 4,521 203 810 276 11,543 4,253 775 1,137 52,775 523 13,626 775 39,224 495 4,237 5,018 6,099 12,626 2,829 1,869 4,703 5,499 8,726 1,223 1,085 $69 | 18,244 5,333 457 . 1,213 3,314 23S 7,817 203 26 140 400 30,424 193 693 1,612 265 3 2">3 743 267 62 .5 9 1,137 * Including incidental receipts on account of miscellaneous sanitation. 7,959 413 2,262 110 200 600 2,511 28 438 i,32i 1,563 51 5,592 28 6,654 68 9 .295 GENERAL TABLES. 209 SERVICES: 1908—Continued. assigned to each, sec page 79. For a text discussion of this table, see page 39.] CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. V.—Charities, hospitals, and corrections. Total. |! General Poor in !j supcr- institu ! vision. tions.' Out door poor relief. All other chari ties. Hos pitals. VII.—Recreation. VI.—Education. Insane Prisons re in insti and tutions. forma tories. Total. i Art 1 galler Libra ies ries. and mu seums. Schools. Total. Parks, Baths, bathgar in S , dens, .beaches,! etc. etc, ' |$2,51S,275 . $5,065 $377,199 $181,993 |$4G2,995 §388,692 |$3S1,813 ;$720,518 l;$l,075,275 •$821,221 $243,956 j$10,09S: $765,813 j$654,722 T7^i37isT: 5,019 426,896 260.836 J 317,362 ] 242,390 80.748 32.557 15,504 77,703 19,439 57,790 27,061 188.987 I 1(3,252 .58.454 i 127,518 135.988 j 1,304 79,566 96.61S 374,899 1,873 4,004 1,037 460,931 ! 132.864 ! 29,193 97,530 95,598 10,031 67 94,911 30,277 23,170 473.204 367,575 2SS.915 193,937 157,149 I 126.872 156,007 132,837 554.924 11 482,569 145,883 |l 123,589 36,090 31,236 18,916 17,328 Cele bra tions and enter tain ments. 4,73 $6,355 72,355 15,939 4,854 1,588 6,355 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. : $42,067 2,604 1,198 200 $18,447 3,044 253,602 114,412 $47,711 0.876 42,137 458 451.978 41.547 34.745 62,449 4,704 893 8.233 51.570 $73,481 ! 134,192 293 126.772 29.605 1,342 102,087 32,672 5.347 182 67,741 ' 3.068 475 6,468 60 1,490 ; 1 124 | 404 5,455 $219,132 22,025 4,454 37,129 35,146 $5,019 i 910 3,171 187 2.270 1$105,888 $205,59S 809 14,779 106,334 16,871 477 S66 .!!!!!!!!! 4,666 1 210 10,074 2i* 1,331 21,012 $88,473 $10,615 243,183 2,697 664 $i,896 j 8,407 2,371 $74,299 $14,174 416 242,767 2,697 1,477 58,272 4.729 98,166 $22,379 30,318 23,926 17,290 $22,379 19,703 21,366 8,883 6.495 23,490 26,290 10,402 37,970 12,541 40,633 75,478 3t,8S6 12,541 16,879 68,042 23,754 7,436 24,073 27,993 2,793 30,727 8,734 14,884 2,793 23,073 14,722 415 31,960 25,323 10,550 52,817 16,269 67,673 3,871 50,496 13,359 63,044 6,679 2,321 2,910 4,029 2,433 48,109 29,131 13,959 2,433 4S,109 20,759 9,508 10.051 1,283 32,912 10,533 27,631 6,251 5.486 25.992 16,414 806 359 17,547 3,082 5,445 5,127 8,445 6,549 12,442 2,356 11,636 6,549 12,442 2,182 10,446 : 6,084 8,135 15,339 13,109 13,654 8,372 4,451 173 1,190 GROUP ll.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. $5,078 ! 935 1,468 4,758 13,469 $835 1,654 3'J1 925 1,334 ' 3.332 : 1.788 5 186 878 $497 8.169 5,129 2,308 1,702 4,996 29.518 1 32.616! 106,676! 5,330 j 12.519 j $2,294 i $2,784 920 1.468 2.135 11.810 $15 31,769 758 32.160 2,366 9.047 5.129 9,006 j, | 29,518 32,616 ..J......... "23." 780* ***i,"045* " 2559i" " ^**",«'^ ' 5,aio 12.519 780 1 i,5l4 | 1,223 595 | 6,406 40,415 | 189 j 3,629 ; 17,092 | 18,531 21,695 1 24 201 ''' i9 i 189 37,308 i 3,088 ! 1,300 5,547 9,530 4.156 6,710 1,171 3,062 3,629 8.916 69 16,537 1,329 8,431 14,985 7,354 446 $6,007 1,066 2,131 23,740 29,006 10,105 5,009 8,729 14,382 6,604 10,105 5,009 6,304 11,838 3,893 2,425 2,544 2,644 9,395 7,506 7,501 9,151 4,742 9,395 3,146 6,193 4,595 3,833 4,360 1,308 4,550 909 1,470 5,806 7,276 2,438 19,677 22,115 805 2,851 3,656 721 2,657 3,378 3,687 1 2,341 1,346 554 ; $21,887 ; $15,8S0 2,890 3,962 11,362 13,493 12,655 36,395 31,376 ! 1,770 10,100 j $1,873 1,942 • 1,942 10.725 8,720 2,023 934 1,746 1,746 5,400 | 4,858 6,762 4,718 5,224 10,433 9,593 6,284 4,227 3,938 10,433 8,649 ....... $24,359 $67 138 6,153 3,237 27,125 $20,403 13S 6,113 3,237 19,592 7,110 5,997 13,809 2,298 13,614 7,110 5,997 13,386 2,298 7,259 7,533 1,077 6,845 423 2,237 $6,355 10 2,188 1,947 8,845 1,145 2,615 ! 2,018 2,615 1,588 430 494 550 1,030 1,524 1 '550 425 10.088 | '175 10,088 175 37 1,579 1,127 2,235 5,415 37 877 1,127 2,235 3,710 239 899 13,629 24 944 419 455 3,166 120 95i 1,951 542 478 491 1,286 $245 567 1,232 40 10 2,188 | 1»947 ] 8,845 , 1,145 545 2,005 1,0S9 $3,956 806 702 3, m 1,705 40 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 STATISTICS OF CITIES, 210 TABLE 12.—RECKIPTS FROM DEPARTMENTAL [ For a list of the cities arranged alphabetically by slates, with the numl>cr GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IX ItnK CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS —Continued. City num ber. Sanitation. CITY. Total. 47 48 49 50 51 Albany, N . Y Reading, Pa Lowell, Mass. Trenton, N . J Bridgeport, Conn 52 53 54 55 56 Camden, N . J Wilmington, Del 57 58 59 60 61 Norfolk, Va Yonkers, N . Y 67 68 69 70 71 Schenectady, N . Y Hoboken,N.J Peoria, 111 Utica,N.Y Manchester, N . II 72 73 74 75 76 Elizabeth, N . J m Duluth, Minn Salt Lake City, Utah Portland, Me Charleston. S. C 1 "1 86 87 Fort Wayne, Ind 88 89 ; 90 Brockton, Mass 9 1 i Covington, K y 9 2 i Lincoln, Nebr 93 ! S81 34 279 1,717 383 4.068 93 5,602 4,083 42 14,979 172 6,889 4,171 46 ! 5,931 172 99 1,826 198 203 638 132 i 1,448 ! 48 203 638 54 281 j 105 428, 110 95 428 4,734 | 4 3,730 U 4.223 17,207 124 5,311 5 1,915 10 124 397 6 2.308 1,824 7,205 634 124 12,047 224 2% 31 3,511 4 i,954 6,287 890 215 305 930 46 904 77,844 1,255 1,744 3,827 i 1 no 238 10,495 3,755 ! 13.600 682 785 8.263 3,324 75 3,466 4 2.270 46 1 146 ! 1 ! 78 1,448 171 *" 10 i 1 | 1,000 | 15,373 | 4,914 6,977 338 ; 93 8,536 90 1 $16 6 40 131 63,823 40 1.698 2,923 64 13,716 221 Streets, S3S 2.030 1S4 17,755 6.360 $38 2,030 184 18,478 11,009 $5,660 358 1 1,377 461 2,151 14,061 13,440 I 152 19,887 3,526 I 96 65 43 346 ! 1 1 $008 575 158 General supervision. Total. Sewers Street ! Refuse and sewage cleaning. : disposal. 1 disposal. 791 1,717 1,759 715 16,714 14,154 77 Wilkes-Barre, P a 78 i Erie, Pa 79 j 80 81 82 S3 Health conser vation. 642 6,514 516 791 1 Springfield, Mass Trov.N. Y Oak'land, Cal Lawrence, Mass 62 63 64 65 66 IV.-—Highways. ! I I I . - Health conservation and sanitation. 1,361 side walks. $421* $4,639 153 340 5,303 129 43.315 554 16 915 39,577 751 3.823 445 915 29.822 751 3.823 137 3,006 7,209 13,448 4.304 4,041 937 131 1.50S 247 14,174 138 3,185 5,592 ! 5,912 i 12,109 13* 1,9S5 441 5.912 1,678 1,288 5,251 1,129 84 1.5S7 1,288 3,125 609 5 3,564 3,638 4,400 41,271 980 2,597 36,292 201 3,338 1,372 612 201 2.511 1,372 528 5,154 1,305 490 4.492 3.103 1.305 490 3.756 I Including incidental receipts on account of miscellaneous sanitation. $10 360 4.235 4.726 2.522 49,740 .......... 2.301 206 308 « 2,722 301 6.S66 7, OSS *"' 0*360* 2.032 2 27'* 4,0U 946 i 131 1,508 404 14,644 » Allother. ! $302 7,809 5,857 145 97,290 $508 Snow and ice B ridges removal other and than toll. * street sprin kling. 343 9 .. 157 470 i.200 40 5,111 91 *;. . 1,786 i 340 ' 520 ' 79 | 2,584 80t 237 1 1,631 4,979 827 78 6 2.039 12 70 660 1 GENERAL TABLES. 211 SERVICES: 1908—Continued. assigned to each, st-e pagu 79. For a text discussion of this table, see page 39.] GROUP III.-CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1908 CLASSIFIED BY DEPARTMENTS, OFFICES, AND A C C O U N T S — c o n t i n u e d . V.-Chariti< *s, hospit lis, and corrections. Total. Art J Out door poor relief. General Poor in ; super institu tions. vision. A H i other i Tmntin i ! $3,889 583 5.5SS and ! | $286! $1,558 1'riSOHS Hos- I , * W ? $286 < 24,520 46 ' 6,227 I Total. 1 $446 ! 1,695 5,745 6,815 ! 8,744 S $i9,073 46 50 5,289 2,063 10.070 1,963 2,136 i !■ • * 25,787 3,316 13,600 23,781 6,171 ' 25,351 !• 2,40$ ! i-i!7^ i '; 2,808 95 747 i > 32.368 17,118 5,579 \.'rw 548 342 | j 3.5S4 4, SOS 2,460 2,910 t• 15,965 \ i 14,037 3.316 i $13,600 j i 95 260 S us ! 659 429 ! ! | 11,802 10,501 4ii i2,978 ' 27,670 | 339 j ! : i i 24 j 2,987 24 905 2,532 2,381 1,630 8,233 2.161 493 j . ...! 5.316 13 > i 1 | ; i 1 . • $4,004 ! 10,200 26 7,220 3,373 4,296 ' 17.448 j ! ! . | i,027 • 66 | VIII.Miscellaneous. $2,231 74 66 62 63 64 65 66 2,082 344 j 1 1 1 742 i i 1,458 1,062 cio oio 489 4S9 1,663 2,532 1,769 775 7,683 2,161 612 855 550 227 437 227 437 25 2,693 1 1.2S3 1,310 463 . 420 2,808 5,402 i 1.117 4,353 1 i,049 2,923 2,923 6,573 i 3,406 j 4,085 i 669 5,958 3.185 3,868 669 615 221 227 711 15 75 .775 711 15 2,618 2,648 ! 3,323 i ti.<i()4 2.030 1.170 2,344 0:403 588 1.478 979 201 800 800 ! ! 1 1,212 '■ 75 775 80 i i 67 68 69 70 71 72 73 74 75 76 1 I 80 ! 57 58 59 60 61 450 56 66 420 2,808 ,V> 53 54 55 56 233 100 288 91 354 i,027 463 47 48 49 50 51 [ 73 229 573 City num ber. $114 73 229 i.ii7 ! i i 2, ass 760 108 2,925 1,051 1,022 3.049 5,576 385 j 816 108 2,925 1,624 1,022 4.507 6,638 469 55 2,482 j 70 3,996 260 1,835 69 i« . ! 1,572 217 70 4,052 260 1,835 69 838 1,835 761 293 i 55 2,2H 4,662 660 322 3,592 719 1,753 2,110 1,912 i i 2,214 4,662 660 676 3,592 1,557 • 3,588 2,871 2,206 2.302 i , 929 632 537 709 1,022 i 659 3,224 $525 87 1,136 1,096 354 342 2,808 Cele Baths, bra Parks, bath tions gar 7 ing and dens, beaches, enter etc. etc. tain ments. $2,756 87 1,136 1,096 354 863 283 683 550 872 151 ... : ; : j 4,580 2,063 9,741 1,331 1,599 galler- i; ies | Total. and mu seums. $221 387 1,025 5,292 635 1,126 2,408 ! a»7 i j $446 1,474 5,358 5.790 3,452 1,498 1,409 : 683 . 550 1,894 3,792 , 16,887 :::: :: i Libra ries. 2,021 2,021 ! 11.985 11.985 962 962 , 1,776 3.348 : 512 729 j 6.5S6 ! i ! Schools. 1 i i 38,412 II 24,923 VII.—Recreation. VI.—Education. 77 78 79 80 81 82 83 84 86 163 35 i 70 ; 86 87 88 89 276 6,600 275 j 90 91 92 93 STATISTICS OF CITIES. 212 TABLE 12.—RECEIPTS FROM DEPARTMENTAL [ For a list of t h e cities arranged alphabetically b y states, with the number G R O U P IV.—CITIES H A V I N G A P O P U L A T I O N O F 30,000 T O 50,000 I X 190S. CLASSIFIED SY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued. III.—Health conservation and sanitation. City num ber. IV.—Highways. Sanitation. Health conser vation. Total. Mt i A l t o o n a \ F a 95 Spokane, W a s h . Lancaster, P a . 97 Birmingham, Ala. 98 Bayonne, N . J 99 100 101 102 103 [ South Bend, I n d . Butte, Mont McKeesport.Pa.. Pawtucket, R. I . Sioux City, Iowa. $340 42,764 1,118 7,183 1,116 5,507 1,116 50 727 2,845 370 1,320 727 56 19 825 $478 Sewers Refuse and Street sewage cleaning. disposal. disposal* $340 56 661 224 $200; $42,230 457 1,252 50 104 105 106 107 108 |. Johnstown, Pa ! Dubuque, Iowa Binghamton.N.Y. I Mobile, Ala i Augusta, Ga...:... 1,763 2 204 379 434 109 . HO 111 112 113 East St. Louis, 111. 'j, N.J. Topeka, Kans AI fen town, Pa Atlantic City, N . J . 2 GO 2,228 2,386 914 2 60 2,201 114 115 116 117 118 Springfield, O h i o . . . Montgomery, A l a . . . Davenport, I o w a . . . Little Rock, A r k . . . Wheeling, W . V a . . . 77 2,705 5,554 9,881 77 2,320 1,724 7,923 2,000 4,072 2,000 351 J. 345L 150 1,555 U 208 2 204 379 204 210 General j super vision. , Total. $625 14,084 121 12,578 1,337 390 2,393 224 10,003 4,712 !. !. i. .;. ,;. ii ;. ! .. . *. ii" Streets. $625 5,656 118 6,835 1,337 $6,847 ..'. I 3 ; ' ' $1,831 j All other. $19 3,912 ! 1.401 1,529 90 510 : 218 95 664 3,632 6,965 320 198 2,916 1,737 1,385 4,216 481 1,732 1,3S5 4,216 4S1 32 3,819 938 4,530 751 23,997 938 4,430 751 23,997 702 598 286 617 65 598 2S6 452 65 29,955 1,518 346 1.753 17,533 29,955 312 346 1.753 4,139 21 24,791 3,948 131 28,755 21 5.714 3,895 72 23,779 65 j ' 2,740 201 159 2,395 2,746!'., 291 887 2,395 95 262 772 6,1P0 2:D\ $1,562 j 396 992 224 10.003 3,7J0 28,525 339 782 38,972 7,115 27 2,386 snow I and ice Bridges removal other and than toll, street sprin kling. side walks. 28,525 "292": 216 i 266 38,200 719 119 Springfield, 111 120 121 122 123 York, P a Maiden, Mass Wichita, Kans B a y City, Mich 124 South Omaha, Nebr. 125 Quincy,IH 126 Newcastle, Pa 127 Superior, Wis 128 Canton, Ohio 129 Jacksonville, F l a . 130 Chester, P a 131 Chelsea, M a s s . . . . 132 Joplin, Mo 133 Newton, Mass 358 5,364 213 1,821 175 5,925 134 135 136 137 138 Salem, Mass Haverhill, Mass.. Rockford,IH Knoxville, T e n n . Galveston, T e x . . . 4,236 216 4,431 153 30,072 139 140 141 142 143 Elmira,N. Y N e w Britain, C o n n . . . . Oklahoma City, Okia.. Kalamazoo, Mich Woonsoeket, R . I 7 1,776 10,250 5,783 144 Chattanooga, T e n n . 145 Racine, Wis 146 Fitchburg, Mass 147 Auburn, N . Y 148 Joliet,IH 149 150 151 152 153 Macon, Ga West Hoboken, N . J . Everett, Mass Oshkosh, Wis Sacramento, Cal 154 155 156 157 158 Pueblo, Colo Newport, K y Taunton, Mass La Crosse, W i s Fort Worth. T e x 28 1,907 173 5,336 213 1,821 1,267 216 '.....! 168 • 2S ! 175 5,388 537 1,344 1,625 4,431 113 26,411 j 40 3,661 1,542 2,725 7,243 121 43 13 2,617 35 i I GO]! 58 906 ! 8i 171 130 760 264 ; 74 513 450 8,708 441 414 4.% 435 204 1,273 i, 14!;. 358 ii 505 :'., 12,210 !:. 46,838 j . 5,146 i!. 2,6311;. 10,593 ! 14 91 165 57 San Juan, P. I t . 22,800 496 53 2 144 < "1M37' 4,974 \\ 521 !|.. 1,899 k , 8,338 L 174!!., 901 ;!., 232 : 177 i 7,782 : 6 182 . 1,438 iL, 1,438 !. 9,019 ii. 465 I. 1,683 i. 1,313 j . 133 1,161 . 1,367 "*256 65 1,742 929 1,137,,... »Including incidental receipts on account of miscellaneous sanitation. 422 556 135 *i,'722 TO 1,250 7,706 148 522 16 !. 65 L 746 I. 927;. 802 j . 35,252 |. 22,800 137 ' 38 : 10 1,794 474 1 ! 13,207 182 362 12,162 43,322 4.668 2,631 i! 112 "iio" 702 ii 7 1,776 7,717 179 112 1,836 i.. 335 GENERAL TABLES. 213 SERVICES: 1908—Continued. assigned to each, sec page 79. For a text discussion of this table, see page 39.] GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1908. [ CLASSIFIED BY DEPARTMENTS, OFFICES, AND A C C O U N T S — c o n t i n u e d . V.—Charities, hospitals, and corrections. All other chari ties. Out door poor relief. General Poor In super institu vision. tions. Total. . Hos pitals. VI.—Education. Insane ininsti- U ^ r „,f™J Total. i ! ; 36,876 1,505 S36,86i $15 i ! ! )i i . :zi::::i 9,5S1 3,845 30,905 f i i : ... 1 ! ! SI,733 101 68 250 i 7,598 Schools. 1j i 1 t • 1 ! | 13,214 8,499 5,309 1 3,379 1 j 13,214 2 8,497 \ 3,300 3,379 2,069 i i 14,160 * i JWQ '" 8,458 4,173 i 545 545 1,259 $1,021 238 12,500 3,000 13,212 j 2.904 11,346 1 1 24,892 30,658 ! 144 10,308 125 4,314 3,436 3,471 2,308 2,995 18,197 17,437 3,841 3,922 t 7.2G0 13,682 7,200 13,082 4,000 1,411 4,200 182 1,074 2 400 301 084 2.609 17,413 248 5,547 2,005 8,422 i I 6.000 6,000 7,310 1 955 12,447 4,200 182 1,074 20,270 16,058 3,600 10 16 1.076 5,613 1,097 2,592 1,187 8,668 " j 2,275 ; 1.362 $245 $245 248 399 620 620 913 ' J $77 City num ber. 94 95 96 97 98 99 100 101 102 103 308 1,052 4,910 303 1,735 116 1,609 170 231 446 3,461 1 464 1 1,764 3.461 82 1,298 382 466 1,028 1,739 4,026 810 1>759 690 1,229 3,831 810 759 1,903 1,360 I 14,012 ! 668 1,738 1,664 708 13,216 668 1,601 239 652 796 557 j 557 350 | 350 137 ! 2,812 1,143 1,689 1,131 1,955 2,347 1,143 1,244 1,006 1,702 465 1,276 ! 1,276 445 j 125 253 | 163 | v179 t 2,308 ; 163 179 2,308 89 100 1,984 1,270 3,314 466 2,687 1,984 1,030 3,314 338 2,372 59 i 59 430 100 69 j 69 124 125 120 127 128 15 20 10 69 j 15 20 10 69 3,739 129 130 131 132 133 1.153 ! 1,075 j 1,188 1,075 404 60 618 ; 618 338 510 195 1.126 ! 10 29 1,126 10 ! " i&i 164 1 153 1,000 104 105 106 107 108 109 110 111 112 113 153 ioo 1 128 315 1,267 1,889 688 1,248 i 131 183 i;o&4 j 1,570 2,058 4,760 1,726 198 1,104 1,444 3,710 1,726 198 813 4,666 317 3,069 5,707 813 4,666 2,331 3,912 1,123 3,304 2,320 1,660 3,535 797 3,364 1,279 1.041 724 833 939 2,649 550 462 451 945 i74 371 4S8 1,704 874 760 3,909 1,314 2,032 475 683 3,523 1,314 1,077 399 77 386 614 i 1,050 ! j . 317 323 90 ! 1 1,125 ! ! ! : $i,125 680 40 || 38 ! 15 ; 680 40 38 is 8 ! 300 : 206 1 2,787 300 . 200 1,731 | 1.731 8 1 j! 2,787 671 377 326 i,66i ! j 2,746 5,617 242 j 50 ' 1,035 11 1 SI, 023 VIII.Miscellaneous. 424 2,661 5,080 534 2,181 1,035 1,267 • 2,020 871 2,312 9,500 546 6,200 $2,159 6,952 1 4,698 16,992 ! | j ! Cele bra Parks, Baths, tions bath gar ing dens, beaches, and enter etc. etc. tain ments. Total. 3.744 1 15,295 15,002 :::::::::*'ii':::::"::::::'" is ::::::::" $2,159 7,975 4,698 17,240 399 $108 VII.—Recreation. Art galler ies Libra and ries. mu seums. | $ios 1 j ! 30 174 2,660 189 ! i64 1: "" 1.109 j i4 [■ 460 12 ! 955 1 j J 1 242 .; !i i i 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 154 155 156 157 158 1.109 ii 463 12 II j 119 120 121 122 123 149 150 151 152 153 13 ! 114 115 116 117 118 ! 168 STATISTICS OF CITIES. 214 TABLE 13.—RECEIPTS FROM REVENUES OF MUNICIPAL SERVICE ENTERPRISES, WITH VALUE OF PLANT AT CLOSE OF YEAR, AND COSTS OF SERVICES RENDERED: 1908.1 [Cities having no municipal service enterprises are omitted from this table. For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 40.J COSTS OF SERVICES RENDERED. RECEIPTS FROM REVENUES. City num ber. Total. $2,033,937 Grand total.. $39,835 ! $1,994,102 $12,621,200 1,414,242 30S.094 29.208 242,558 10,465,100 1.379,129 279,829 497,082 1,440,499 321.430 : 29,320 242, CSS Group I... Group II.. Group III. Group IV:. Expenses of operation. From deValue of From plant at public for * " 8 E ? t l , l close of year. ScovernS ? emprises govern : a n d m n d s ' « mental (service costs. transfers). CITY, AND KIND OP ENTERPRISE. 26,257 13.336 112 130 Total COStS Of sen-ices. Services, j j \ a n w . a n i a suppHes. I Interest on present value of system.? ™W $1,832,572 $861,177 $488,529 1,253,558 2,393,768 318,981 459,944 ; 17,484 28,508 I 242.549 300,058 733,549 86,232 6,600 34,796 406,661 54,731 4.424 22.713 $339,876 $174,793 334,626 8,750 197.908 5,175 $3,182,278 GROUP L—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. New York, N. Y.: High pressure water system. Chicago, HI.: Electric light systems Waterworks shops St. Louis, Mo.: Industrial school bakery Boston, Mass.: Printing department Pittsburg, Pa.: Electric light systems Asphalt repair plant New Orleans, La.: Asphalt plant. $52,319 |!. 445,124 ji 351,464 ' $2,752 14,232 45.526 1,260 185,543 !l II 102.230 (!.. 157,002 :'.., 1.910 101,291 'i il 6,103 $52,319 $4,855,371 $566,9SS 442,372 4,780,375 124,994 933,352 269,675 400.818 255,750 • 37,264 37,204 183,633 102,230 157,002 36,590 156,902 152,987 2,561 1,354 583.800 24,030 166,565 161,114 102,230 157,002 40.866 < 2; 670 23,469 <1.442 95,188 60,000 101,908 95,188 4,200 2,520 * $560 337,232 (») 44,266 $52,319 ; (3) («) GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. I Indianapolis, Ind.: Asphalt repair plant... Denver, Colo.: City shop Columbus, Ohio.: Electric light systems.. Asphalt repair plant... Omaha, Nebr.: Asphalt repair plant... St. Joseph. Mo.: Electric light systems.. Nashville, Tenn.: Electric light systems.. Grand Rapids, Mich.: Electric light systems.. $56,608 j $10,684 j 5.281 1,918 05.746 56,588 : $45,924 $20,558 $60,576 $59,443 ♦ $567 5,281 16.800 19,308 17,339 1,176 793 63,828 653,017 »14,883 136,378 63,828 45,711 26,839 56,588 12,500 58,688 56,5SS 1,500 600 37,371 27,818 27,893 87.240 6,107 3.446 64,359 ji 64,359 400.000 103,839 58.359 28,000 •17.480 44,810 ; 44,221 il 174.131 43,784 35,606 * 3,171 28,038 j| 145 il ♦ 5,007 GROUP HI.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. Fort Wayne, Ind.: Electric light systems.. 92 Lincoln, Nebr.: Electric light systems.. $22 $22 29,298 90 *$164,829 $29,208 115.000 $28,508 $17,484 * $6,600 » '54,424 GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1908. Ill 117 118 119 133 138 142 147 158 Topeka, Kans.: Electric light systems Asphalt repair >lant.. Little Rock, Ark.: Electric light systems. Wheeling, W. Va.: Electric light systems.. Springfield, -*—*-'tl, 111.: ... Electric light systems Newton, Mass.: Heatingand lighting plant Galveston, Tex.: Electric light systems Kalamazoo, Mich.: Electric light systems Auburn, N. Y.: Q uarry and stone crusher Fort Worth, Tex.: Electric light systems Paving plant . i $13,361 $13,361 j $16 4,328 $13,345 4,328 $68,000 600 $21,165 4,397 $13,345 4,328 $4,760 42 $3,060 27 11,543 60.000 11,543 4,200 3,000 1 18.743 27,831 27,831 53,000 33,820 27,831 3.710 2,279 32,863 1 32,863 32,863 4.934 2.678 11,543 ♦.. i 4,705 4,705 23,636 23,636 70,482 (*) 40,475 4.705 31,371 23,636 4,550 3.185 17,185 4.900 2.940 420 6.300 980 4.590 714 17,192 7, 17,185 70,000 25,025 12,795 4! 12,791 6.000 13,451 12,791 14.473 79,858 90,000 14,000 25,354 81,552 14.464 ; 79:858 ' 14,576 79,858 . 103 (») 4,705 65,000 I ? £n ! S „ ^ O i J P ! S l A ? 0 t i n S? e r a t L o n m . 1908 ?n<*of P^nts for which the payments and receipts were not reported separately, I & ?™SE5 in addition to those shown in columns 6 and 7 of Table 5, except where otherwise stated in footnotes. * value of plant not reported. « Allowances included in expenses reported in Table 5. a In course of erection. * Of this amount, $6,000 is included in expenses reported in Table 5. * Of this amount, $1,499 is included in expenses reported in Table 5 240 * • STATISTICS OF CITIES, 216 TABLE 14=.—RECEIPTS FROM R E V E N U E S OF [For a list of the cities arranged alphabetically by states, with the number CLASSIFIED BY SOURCE. CLASSIFIED BY PAYER. Total receipts from jl revenues of public service enterprises. City num ber. Receipts from public. Total. Grand total, Group I Group II Group III Group IV .... Receipts lnerrdr subseFor meeting govern ; quently mental costs. ; corrected i by refund i payments. : Receipts from depart ments, offi ces, enter prises, and funds (service transfers). Fees. Charges. Rents. $69,137,687 $67,833,466 $67,552,366 I $281,100 $1,304,221 $51,746 $2,275,553 $8,257,409 43,341,335 12,042,136 7,992,185 5,762,031 42,852,338 11,762,433 7,662,701 5,555,994 42,635,685 11,720,763 7,649,912 5,546,006 216,653 41,670 12,789 9,988 488,997 279,703 329,484 206,037 14,478 9,065 10,344 17,859 1,057.778 570,799 355,730 291,246 7,772,963 274,428 109,540 100,478 $185,434 206,596 165.812 33,376 $6,178,573 48,497 75,094 113,299 2,231 2,733 60,641 19,913 1,401 138,130 443,307 325,556 133,150 39,239 2,629,964 1,033,255 1,321,474 1,029,971 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. 1 2 3 4 New York, N . Y Chicago, 111 Philadelphia, Pa St. Louis, Mo $18,491,737 I $18,472,276 $18,604,056 4,889,974 5,038,302 5,127,401 4.358.435 4,360,468 4,368,213 1 2,040,406 2,040,406 2,048,536 $19,461 148,328 2,033 $112,319 89,099 7,745 8,130 1 1,758 1,715 1,428 28,717 1,143 3,500 9,102 62,813 $65 2,572 2,160 $10,785,051 4,776,388 4,064,660 1 1,o4o,7o9 5 Boston, Mass. 6 7 Pittsburg, Pa 8 Cleveland, Ohio 3,442,212 1,383,187 1,508,859 1,265,537 3,441,069 1,379,687 1,499,757 1,202,724 3,439,311 1,377,972 1,498,329 1,174,007 9 BufTalo,N. Y 10 11 Detroit, Mich 12 Cincinnati, Ohio 944,724 843,156 843,156 101,568 74,714 870,010 935,354 i 1,058,057 928.877 1 1,056,998 1 928.877 1,045,215 11,783 ; 6.477 1,059 2,0S6 255 86,145 19,353 1,350 37,534 643,789 956,611 13 Milwaukee, Wis 14 15 Washington, D. C 16 Newark, N . J 671,517 230,936 587,587 1,115,159 594,782 280,936 1! 581.128 | 1,112,311 ! 594,759 280,921 580,051 1,111,996 23 15 i 1,077 315 76,735 1,660 344 6,267 69,561 43,329 21,820 1,130 210,182 37,935 53,403 596,595 6,459 2,848 $6,310 10,581 $180 349 32,824 18,203 25,767 372 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. Minneapolis, Minn.. Jersey City, N . J . . . Indianapolis, Ind... Louisville, Ky St. Paul, Minn $353,043 1,138,106 39,510 722,774 393,245 $351,785 1,138,106 39,510 722,774 383,829 $351,417 1,137,451 39,510 707,344 383,390 772,096 667,042 881,026 272,435 24,682 721,972 667,042 • 873,598 272,435 24,682 721,956 665,921 873,593 269,845 24,496 Columbus, Ohio Los Angeles, Cal.... Worcester, Mass Seattle, Wash Memphis, Tenn 289,320 1,055,147 424,641 1,056,170 388,251 285,654 1,053,560 404,964 956,159 361,649 280,139 1,053,560 404,962 955,828 358,016 Omaha, Nebr New Haven, Conn.. Scranton, Pa Syracuse, N . Y St. Joseph, Mo 497 1,442 497 1,442 497 1,442 322,314 3,410 322,314 3,410 314,112 3,410 Portland, Oreg. Paterson, N. J.. Atlanta, G a . . . . Richmond, Va.. Dayton, Ohio.. 211 325,192 625,337 695,341 211 325,192 615,971 169,989 695,341 211 325.192 615.541 169.791 Fall River, Mass Nashville, Tenn Grand Rapids, Mich.. Hartford, Conn Cambridge, Mass 241,868 257,174 222,759 303,062 393,295 241,395 255,719 200,306 280.442 392,485 241.395 255,719 199.374 280,442 390,863 Providence, R . I . Rochester, N . Y . . Kansas City, Mo.. Toledo, Ohio Denver, Colo $1,258 $110 9,416 140 655 15,430 439 16 1,121 50,124 1,844 7,428 1,715 3,666 1,587 19,677 100,011 26,602 122 2,590 186 5,515 2 331 3,633 14,858 57,320 38,496 36,963 30,718 27,767 1,883 13,144 38,439 8,135 19,378 24,166 38,164 45,171 36,207 3,718 26,501 7,938 69 7,914 7,840 497 1,442 8,202 2,629 230 2,757 430 19S 9,366 932 473 1,455 22,453 22,623 810 1.622 »Connected with penal institutions. 211 109 201 1,691 1,913 1,804 3,180 95,317 1,734 5,617 8,129 10,271 1,231 19,311 15,671 16.585 2,243 32,205 5,322 22,758 3,469 13,790 3,501 502,895 1,039,432 GENERAL TABLES. 217 PUBLIC SERVICE ENTERPRISES: 1908. assigned to each, see page 79. For a text discussion of this table, see page 40.) CLASSIFIES BY SOUBCE—continued. $621,41S 608.094 : 13,324 f 4,395 11,509 $989,405 $129,776 1 $55,268,043 246,835 320.860 278,718 142,992 57,199 32,921.487 52,030 10,699,004 10,681 1 6,690,823 9,860 ! 4,947,729 Gas-supply systems. Markets and public scales. $1,470,355 $S43,791 $1,431,103 3S8,076 373,913 81,802 1,056,132 209,979 88,364 76,628 Cemeteries Institu Docks, AH other tional wharves, and and crema tories. industries.' enterprises. landings. $3,975,341 City num ber. $632,502 $4,905,758 608,094 13,324 11,084 4,666,721 120,562 38,156 80,319 $113,570 83,131 57,228 $3,831,354 1,279 9,930 39,137 1 2 3 4 $33,361 52,242 567,799 123,832 41,376 41,026 25,730 5 6 7 8 9,599 9 10 11 12 $610,794 SIS 1,490,134 Permits. Electric light and power systems. . ill $1,506,038 Sales. "Watersupply j systems. as Tolls. Manufac tures. CLASSIFIED BY ENTERPRISE*. GROUP I.—CITIES HAVING A POPULATION' OF 300,000 OR OVER IN 1908. $1,258,530 $113,570 83.131 57,228 $75,875 9,239 2,847 44,806 231,004 52.242 24,082 4,463 2,457 29,734 1 41,026 25.730 $10,856,993 4,042,204 4,235,891 1,891,130 $6,958 ' 3,550 ' 11,130 ! | 1 7,i20| 2,678,486 1,036,005 1,332,452 1,101,921 $83,713 $297,975 3,654 10,963 44,242 $3,504,164 13,420 54,201 74,027 110,324 54,542 112,89S 38,695 168,80S 22,483 2,848 54,967 65,115 870,010 1S8.762 2.699 44,304 io,523 718,263 1,022,263 46,405 3,446 1,193 1,530 160 16.014 622,322 2,492 549.422 1,061.633 i,898 I 9,143 13,125 19,186 188,762 6,016 46,405 2,790 210,176 30,014 52,476 i,is6 8,086 1,050 16,653 67,138 13 14 15 16 $5,533 17 18 19 20 21 65 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. ..... $8,559 $26,398 1,565 2,559 6,086 4,126 4,765 19,549 105,100 2,4S3 20,ai4 $8,688 26,679 i4,394 1.0S7 20,756 10,121 7.040 75 $110 $352,933 1,130,146 4,127 706,833 359,072 29,850 743,358 598,921 839,066 242,183 11,836 1,805 11,241 41,960 8,056 10,270 262,666 1,055,147 402,430 681.240 377,438 26,534 $7,960 $370,016 17,431 i 37 1 606,268 25,520 16,795 2,0S0 1 321,010 208,837 152,627 16,161 2 275 215,978 241.141 191,794 300,291 375.7S1 . $388,076 i i ! | 22 23 24 25 26 15,700 4,765 2,576 27 28 29 30 31 22,211 4,914 3,3S7 32 33 34 35 36 1,442 3,410 ' ... 77,081 | 14,749 211 109 19,095 17,362 15,445 5,743 63 19,255 120 7,426 317,881 $8,559 26,933 41,180 497 703 $313 15,628 6,359 4,073 8,912 1,075 588 1 24.815 I i 1 25,222 2,771 417 i 37 38 39 40 ! 41 ! i 42 43 41 45 46 STATISTICS OF CITIES. 218 TABLE 14.—RECEIPTS FROM REVENUES OF (For a list of the cities arranged alphabetically by states, with the number GROUP III.—CITIES HAVING A POPULATION' OF 50,000 TO 100,000 IX 190S. CLASSIFIED ItY SOURCE. CLASSIFIED BY PAYER. Total receipts from revenues of public service enterprises. Receipts from public. Total. Receipts from depart ments, offi ces, enter prises, and funds (service transfers). | Receipts I in error For meeting j subsegovern- j quently mental costs, corrected ! by refund j payments. Fees. Charges. Albany, N . Y Reading, Pa Lowell, Mass Trenton, N.J Bridgeport, Conn.... $323,167 227,878 221,127 212,257 103 Camden, N.J Wilmington, Del.... Des Moines, Iowa.... Lynn, Mass New Bedford, Mass.. 229,081 223,317 13,806 297,395 263,914 229,081 223,317 13,806 296,886 257,514 j| 229,081 223,086 13.803 289,934 256,675 Kansas City, Kans. Springfield,Mass... Oakland, CaL"!!'.'.'. Lawrence, Mass 12 325,606 208,759 12,291 152,147 12 321,421 207,044 12,291 149,717 12 321,393 207,044 12,291 149,712 5 2,430 30.355 10,3C3 125 19,281 Somerville, Mass. Duluth, Minn Savannah, Ga Norfolk, Va Yonkers,N.Y... 229,697 445,848 148,240 186,822 220,632 228,926 395,639 148,240 186,822 183,309 228,684 395,639 148,240 186.822 183,275 242 771 50,209 3,877 31,492 34 37,323 Schenectady, N. Y . Hoboken,N.J Peoria, IU Utica,N.Y Manchester, N. II.. 124,124 237,208 18,717 2,009 159,457 124,124 235,663 18,717 2,009 134,549 122.833 235,634 18,717 2,009 134,549 1,291 29 1,545 Evansville, Ind San Antonio, Tex Elizabeth, N. J Waterbury, Conn Salt Lake City, Utah. 146,957 16,652 163 179,414 191,709 146,957 16,652 163 179,316 146.231 16,406 163 179.316 189,373 726 246 Wilkes-Barre, Pa.. Erie, Pa Houston, Tex Tacoma, Wash Harrtsburg, Pa.... 206,910 196,264 688.916 190,610 206,910 196,264 563,511 190,302 206,880 196.264 563.511 190.302 30 Portland, Me Charleston, S. C Youngstown ,.Ohio. Dallas, Tex 313,348 3,671 140,572 217,834 306,101 3,671 140,572 217,834 306.101 3.671 140,320 217,834 Terre Haute, Ind. Akron, Ohio Fort Wayne, Ind. Holyoke, Mass 18.759 2,603 101.617 460,098 18,759 2,603 101,617 409,412 18,759 2,603 101,190 409,412 Brockton, Mass.. Covington, K y . . Lincoln, Nebr... Saginaw, Mich... 126,338 125,035 92,592 87.521 121,756 124,615 91,917 85,915 ; 121.756 L 124,359 91,872 85.915 •- $323,167 227,878 214,979 212,257 103 $322,783 227,861 214,249 212,257 103 $384 17 730 $2,208 1,337 25,250 2.620 $6,148 Rents. $1,570 103 ! 231 3 6,952 1,466 . 509 6.400 28 ; 4,020 64 6,573 20.325 1,215 4,185 1,715 12, as 4 158 2,78 12,809 999 3,792 6,017 338 1,607 1,927 4,800 786 14,419 14.523 5,000 4.515 2.009 386 367 8.424 1,293 4,598 10,355 2,314 9,118 5,672 100 24 13,425 2,647 5,990 19,418 1,248 5,045 19,005 125,405 308 17,758 34 4,4-2 9,260 1,572 3,492 1,351 24,908 63 221 3,716 1,440 7,247 252 j 145 508 427 | 2,074 7,373 256 45 i * Connected with penal institutions. 50,686 !:. li 4,582 420 675 1,606 5,542 6,499 2,603 2,458 50 7.963 684 693 980 1,588 5.253 "is GENERAL TABLES. 219 PUBLIC SERVICE ENTERPRISES: 1908—Continued, assigned to each, see page 79. For a text discussion of this table, see page 40.] GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 190S. ' CLASSIFIED B Y SOURCE—continued. CLASSIFIED BY ENTERPRISES. | City rolls * \ tures. Sales. Watersupply systems. Permits. Electric light and power systems. 1 num A l l o t h e r 1 ber. enterprises. ; Markets Docks, Cemeteries Institu and public I wharves, and 1and crema tional landings. ] scales. tories. industries. 1 Gas-supply systems. ! S3,S94 $3,941 11,353 ! | $322,024 227,878 210,401 212,257 S1,09S j $45 i i03 j i i 1,532 5,2(if. 4,327 18,262 13,066 . ! 1,319 29 *" « 4,060 r 226,169 219,601 1 274,440 237,256 | j 325,606 207,581 2,912 2,841 1,466 i 5,547 Lais 1 QlU 124,124 228,146 1.04* -, —- ii? 147,561 367 ! 122,250 3,453 13,116 63 « 4,062 $11,084 $2,265 2,009 i 11,529 2,342 1,706 21,408 2,192 988 1,563 337 375 603 18,630 ! • 4,105 ; $372,668 > 1S,S19 3,071 1,573 138,999 217,834 21,484 | 97,G94 126,859 2,662 985 2,010 8,502 121,712 118,621 91,899 78,786 iS0,827 4,626 ! 2,019 693 4,395 ! 8,735 1 ! 72 73 74 75 76 77 78 79 SO 81 82 SO 87 88 89 2,603 3,923 152,412 70 83 84 85 < 18,759 • 6,223 20,781 68 69 71 18,912 1,830 100 0 £4,395 5,000 2,588 179,414 168,109 38 ci w 0 11,386 ■ 10.S23 2,179 | | 33,457 2,111 SS2 62 63 64 65 60 5.9S6 13,910 14,29S 15S i » 1 57 5S 59 00 01 18 $193,086 2,780 OSS 1 12,340 22,955 21,111 15,368 i 17,209 150 12,291 1,010 136,779 229,697 252,702 116,341 161,701 218,295 19,84S 179 1,646 9,661 5,996 . 52 53 54 55 56 875 ! 12 10 2,536 3,131 187 3,241 3,178 36,910 0,202 8,894 5,965 i ;;*;;**;*! 1 47 48 49 50 51 $10,643 83 j . i I 90 91 92 93 STATISTICS OF CITIES. 220 TABLE 1 4 , — R E C E I P T S FROM R E V E N U E S OF [For a list of the cities arranged alphabetically by states, with the number GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1908. CLASSIFIED BY SOURCE. CLASSIFIED BY PATER. Total receipts from revenues of public service enterprises. Altoona, Pa Spokane, Wash.... Lancaster, Pa Birmingham, Ala.. Bayonne, N. J $118,571 392,468 129,040 1,107 228,436 Receipts from public. Receipts in error For meeting ■ subse quently governmental costs. corrected by refund payments. Total. $118,397 , 391,984 ! 128,435 ! 1,107 228,421 $118,397 391,973 128,432 1,107 228,421 $11 3 South Bend, Ind. Butte, Mont McKeesport, P a . . Pawtucket, R. I.. Sioux City, Iowa. 82,510 82,510 70,510 241,609 69,707 227,191 79,991 69,678 227,191 ; 79,991 Johnstown, Pa Dubuque, Iowa Binfihamton, N. Y . Mobile, Ala Augusta, Ga 28G 65,859 128,950 149,975 146,192 65,859 i 128,950 1 149,975 i 142,845 2S6 ; 65,574 i 128,591 149,975 ! 142,840 ! East St. Louis, 111.. Passaic, N . J . * Topeka, Kans Alientown, Pa Atlantic City, N . J . 113. 113 ! 91,669 107,724 145,339 91,415 107,724 ' 145,339 89,123 107,724 : 145,180 . Springfield, Ohio.. Montgomery, Ala.. Davenport, Iowa.. Little Rock, Ark.. Wheeling, W.Va.. 83,907 92,267 1,830 8,431 302,439 83,907 92,267 1,830 8,431 301,456 83,901 92,2bl 1,830 8,431 300,804 652 8 Springfield, 111... 141,173 140,873 110,282 1,204 107,347 109,904 | 1,204 83,052 109,678 1,204 83,052 83,165 83,165 83,165 407,901 1,030 136,100 17,832 146,476 348,177 1,030 130,587 17,832 135,592 347,709 1,030 130,577 17,832 133,896 Salem, Mass Haverhill, Mass... Rockford,IH Knoxville, Tenn.. Galveston, Tex... 103,986 102,499 78,050 10,876 121,995 103,986 101,882 78,050 10,876 121,995 103,9S6 101,882 78,050 10,876 121,995 Elmira,N.Y New Britain. Conn.... Oklahoma City, Okla.. Kalamazoo, Mich Woonsocket, R. I 10,245 108,206 94,481 44,896 109,140 10,245 107,929 94,481 44,896 85,444 10,245 107,929 94,481 44,896 85,444 Chattanooga, Tenn. Racine, Wis Fitchburg, Mass Auburn, N. Y Joliet, III 2,233 9,103 88,505 104,716 32,130 2,233 9,103 90,606 32,130 2,233 9,103 88,489 90,122 32,130 Macon, Ga West Hoboken, N. J.. Everett, Mass Oshkosh, Wis Sacramento, Cal 9,509 9,509 104,454 1,695 146,547 103,002 1,695 146,547 Pueblo, Colo Newport, Ky Taunton, Mass... LaCrosse, W i s . . . Fort Worth, Tex. 222,742 62,337 141,546 49,456 177,921 77,194 29 $199 803 14,418 999 730 Rates. $112,134 321,520 11G,970 $244 796 7,837 .1.. 1,597 218,309 240 2,564 66,408 222,138 76,547 1,84S ! 2,152 15,071 2,313 77,325 2S6 2S5 359 3,347 213 | 609 1,599 14,145 2,345 50 400 ! 14,834 ! 448 49,985 122,132 115,062 137,279 113 ! 2,292 254 90,704 88,410 145,339 17,335 113 2,130 10,361 351 1,080 72,755 85,688 9S3 177 4,538 9,744 271,318 300 14,059 300 112,431 "7,536" 120 240 ""\m 7S6 3,991 144 6 6 1,255 378 "964" *24,'295 1,219 752 Jacksonville, Fla. Chester, Pa Chelsea, Mass Joplin, Mo Newton, Mass.... San Juan, P. R.. 49 113 Maiden, Mass.... Wichita, Kans.., Bay City, Mich.. 1,219 752 $4,399 70,152 1,019 345 5,723 j $174 4S4 005 Rents. I 140,865 1,219 752 Charges. Fees. 15 82,461 , South Omaha, Nebr.. Ouincy, 111 Newcastle, Pa , Superior, Wis , Canton, Ohio , Receipts from depart ments, offi ces, enterprises, and funds (service transfers). 125 752 1,094 765 9S,642 "i66,*748 4,569 59,724 2,301 5,513 2,417 10,884 **6,*53i' 8,300 69,471 401,161 1,030 10 "i,*C96" 617 2,156 367 337 ;!. 1,115 795 23,096 ; 1,846 5,170 15,604 37 614 5,130 4,507 12,196 6,634 4,324 132,908 15,998 139,945 1,107 8,683 120 351 4,067 235 99,098 90,235 60,941 120,197 90,380 80,985 32,100 104,725 2,233 484 16 14,110 102,948 1,695 146,547 54 1,452 184,648 G2,331 138,034 49,456 176,900 184,186 61,131 138,034 49,456 175,316 462 1,200 38,094 6 3,512 1,584 1,021 77,194 77,164 55 355 "i,"695 ^Connected with penal institutions. 2,052 13,558 2,084 177 4,7G9 2,824 6,550 74 73,822 95,389 31,345 98,007 2,094 "7,"679" 8,470 129,004 2,658 061 1,982 81 15,967 255 22 217,795 53,978 505 131,0S0 37,884 159,675 10,449 65,094 GENERAL TABLES. 221 PUBLIC SERVICE ENTERPRISES: 1908—Continued, assigned to each, see page 79. For a text discussion of this table, see page 40.] GROUP I V . S - C I T I E S HAVING A POPULATION OF 30,000 TO 50,000 IN 1908. CLASSIFIED B Y SOUBCE—continued. CLASSIFIED BY ENTERPRISES. i i Manufac tures. Tolls. Sales. Electric light and power systems. Watersupply systems. Permits. | City num ber. All other enterprises, j Cemeteries Institu Docks, tional wharves, and and crema-1 industries.! tories. landings. Markets and public scales. Gas-supply systems. i S405 $1,389 3,20S 7(G 55 2,092 i [ 82,278 1,650 1,836 1,400 70,270 235,468 79,615 1 ! : i i $796 i 7,008 j i 1 $1,107 ! ! 226,839 3.13S 14.708 4,819 5,334 5.907 ! $118,671 391,672 122,032 ! Si, 597 199 ! 33 240 • ! 99 100 101 102 103 1 1 2S6 1 3S2 ! 65.230 128,950 118,789 86,753 • 6,141 645 730 j i ' $54,321 j 104 105 106 107 108 ! i ! ! 109 110 111 112 113 247 i3,041 213 14.650 1 1,411 3,495 3,494 113 7 1,457 4fM 1 5 107 J 3,990 99,157 599 59,750 ! $81,802 210,4S9 117,543 i i 72,760 85,738 13,128 i 965 « 8,254 16,839 ; 1 90,704 107,724 145,339 11,147 4,342 290 1,540 9,121 659 2,187 1; ;;;;; 11,125 ' 1 4,704 3,312 185 5,132 91 p;:::::::::: 14,395 j 7,114 '" 3*69s" 1,695 115 2,034 1,954 8,484 * 3.2S2 1,774 1,262 129 130 131 132 133 ! 10,876 120 120,874 9S.557 94,234 37,757 109,140 ■ 247 830 !j 2,349 109 jI 1 972 j 81,002 99,014 32,130 3§9 1 FA firvr 139 140 141 142 143 233 74 4,096 j 2,959 : 8,735 I j 56,"322' 11 1; 144 145 146 147 14S 149 150 .............. "v-:"*5,"ii6"j:;:::::::;:: :::::•:-:::::::: 151 ; 133,440 220.792 57,224 82,608 41,162 177,921 "3,287 " ' 9,029 7,443 1,606 99,338* 1,219 . 6,309 6,550 • j 1,001 10,245 6,422 , 134 135 136 137 13S 3,176 2,000 135 5,962 ! , 1,031 99,779 102,499 78,050 1,S99 204 1,505 V { 1,799 i46,476 4,628 1,125 1.S74 499 752 i 1,012 35 15,998 1,799 697 | 13(5,100 715 i 3,i03 18 - 124 125 126 127 128 25 298,040 114 115 116 117 118 119 120 121 122 123 • i 564 74, W0 109,861 4,439 i I j:;"*;:::;:' i "■*; 22,375 1,204 $47,033 1,194 r";; 8,431 36S 1,255 94 95 96 97 98 377* r" i.66o 5,952 *34i* 1 1,695 4,372 152 1...., 1,950 .'..;.• 2,616 2,917 ! i ) ...:..; ;.... • 4,395 2,658 1 153 1 ' 154 155 156 157 15S STATISTICS OF CITIES. 222 T A B L E 1 5 , — R E C E I P T S F R O M I N T E R E S T : 1908. (For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 42.] CLASSIFIED BY SOURCE. CLASSIFIED BY PAYER. Receipts from public. Total receipts from interest. City num ber. |i Total. Grand total Group I Group II Group III Group IV $25,478,335 ; Receipts from divisions, funds. For meet- Accrued ;, and enter ing govern-; interest ii prises mental and receipts! (interest costs.1 j in error.* jj transfers).* • Assets of invested funds.* Deferred Invest Accrued I ments Deferred payments ! interest in Current payments on municipal of special deposits. of taxes. i original j service enloans. , terprises.s ments. $13,942,100 $12,644,617 i $1,297,483 |$11,536,235 i $18,297,206 $4.OS0,772 19,559,177 3,414,809 1,403,766 1,100,583 9,853,153 2,320,767 995,874 772,306 9,262,362 \ 1.805,590 • 917,871 ; 658,794 ! 590,791 515,177 78,003 113,512 9,706,024 1,094.042 407.892 328,277 15,251,323 1,643,417 810,940 591,526 2.928,819 695.955 244,806 211,192 $649.8S7 $1,193,101 '$1,242,855 307,867 94.962 130.590 116,46S 514,674 453,245 150.25S 74.924 555.052 515,657 65,673 106,473 $14,514 1,442 11,573 1,499 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IX 190S. New York, N . Y . . Chicago. Ill Philadelphia, Pa.. St. Louis, Mo $6,967,022 , $858,097 1,622,835 ! 1,587,419 3,854,562 3,371,974 439,933 404,996 $857,993 1,517,453 3,149,988 404,855 368,265 318,785 235,100 441,860 355,415 267,996 188,414 432,515 Boston, Mass Baltimore, M d . . . . Pittsburg, Pa Cleveland, Ohio... 1,574,476 '!! 888,946 606,463 514,491 Buffalo, N . Y San Francisco, Cal. Detroit, Mich Cincinnati, Ohio.. 243,323 126,827 227,040 1,841,026 150,098 126,827 124,162 1,550,223 146,958 21,071 122,754 1,538,523 Milwaukee, Wis... New Orleans, La.. Washington, D. C. Newark, N . J 84,785 130,051 14,475 422,922 82,855 99,014 13,625 119,853 80,262 13.625 101,001 $104 69,966 ' 221,9S6 141 $597,177 517,618 341,549 287,532 . $68,116 ! 54,673 i 16S,0SS ' 37.642 ! 71,663 : 129.372 !. 392,934 90,952 18,129 76,425 191,494 11,447 37,170 2,587 337,291 ! $409,2S5 j $68,580 : 202,795 i 63 61,121 50.789 46.520 8,853 23,1W 53,412 73,229 39 66,642 $1,442 3.140 105,756 25 9,964 19,926 19,652 11,849 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IX 190S. Minneapolis, Minn.. Jersey City. N. J . . . . Indianapolis, Ind... Louisville, Ky St. Paul, Minn $201,982 198,721 27,361 180,115 44,356 $121,803 14,997 26,795 178,755 24,561 $104,455 12,784 26,5C0 158.046 18,650 $17,348 2,213 235 20,709 5,911 $80,179 183,724 566 1,360 19,795 $125,206 185.888 9.234 84,236 29,185 $18,318 i 11,901 ! 15,757 75,170 9.283 Providence, R. I Rochester, N. Y Kansas City, Mo Toledo, Ohio Denver, Colo 284,532 125,618 85,182 130,992 115,492 96,015 108,578 61,210 58,222 107,844 94,356 107,572 55,500 54,768 87,250 1,659 1,006 5,710 3,454 20,594 188,517 17,040 23,972 72,770 7,648 217,557 45,745 35,196 85,559 10,864 55,555 ! 35,102 ! 44,503 40.284 43,361 ; Columbus, Ohio Los Angeles, Cal Worcester, Mass Seattle, Wash Memphis, Tenn 215.697 408,984 174,772 349,312 18,958 45,331 405,204 47,817 344,113 18,958 45,331 42,021 44,340 344,113 8,833 363,183 3,477 170,366 3,780 126,955 5,199 176.345 28.780 152,379 5,199 27,614 20.444 5.395 56,479 8,833 Omaha, Nebr New Haven, Conn.. Scranton, Pa Syracuse. N . Y St. Joseph, Mo 42,329 39,656 2,066 80,438 21,802 31,610 36,326 18,586 79,975 21,470 22,856 30,515 17,709 73,605 15,190 8,754 5,811 877 6,370 6,280 10,719 3,330 13,480 463 332 11,443 29,252 20,387 3,043 985 22,132 5,573 10,802 31,246 14,537 Portland, Oreg. Paterson, N. J Atlanta, Ga Richmond. Va Dayton, Ohio 09,016 36,820 11,919 77,214 59,844 63,341 33,945 11,919 13,541 46,760 58,082 32,889 9,034 11,871 44,434 5,259 1,056 2,885 1,670 2,326 5,675 2,875 5,164 30,588 63,673 13,084 19,704 20,409 5,176 1,805 8,164 37,993 104,673 19,826 62,529 65,292 129,311 89,476 13,641 51,661 45,214 103,099 87,093 10,243 46,287 44,115 97,088 2,383 3,398 5,374 1,099 6,011 15,197 6,185 10,868 20.078 26,212 91,775 185 9,694 51,351 111,480 10,243 42,454 12.378 5,044 Fall River, Mass Nashville, Tenn Grand Rapids, Mich Hartford, Conn Cambridge, Mass 10,125 $38,878 1,628 $10,4S2 938 43,765 40,727 13,100 2,039 287,634 $19,5S0 . 932 !.. 176 ! 20,709 i 5,888 :. $566 1,006 5,483 i 5,149 ! 20,540 ; 11,738 j 359,7C0 j 1,859 10,125 39,779 37,673 7,229 387 11,573 11,464 774 137 8,754 4,831 877 6,370 6,280 5,770 1,050 2,885 1,670 2,147 1,325 3,398 5,374 789 1,186 6,000 5,007 i Interest receiptsformeeting governmental costs are the total interest receipts from the public, less the sum of accrued Interest received on the city securities sold to the public and later repaid and of receipts in error subsequently corrected by refund payments ° * 2 The several classes of receipts included in this column are indicated on page 42. -»t-. , . I n t e E5 transfers comprise interest received by sinking, investment, and public trust funds on city securities held by them: accrued interest received by a fund or division of the city government on securities sold to another fund or division; and accrued interest received by divisions of the city government on b ^ l toed to sinking, g i v S S p M y on page 1 ^. ^ "accounting transfers" given in the last column of this S^S^S^S^iSifful^^SSwn « Sinking, investment, and public trust funds. s Amounts shown as "interest on cost of plant" (accounting transfers), Table 5* GENERAL TABLES. 223 TABLE 15.—RECEIPTS FROM INTEREST: 1908—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 42.1 GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. CLASSIFIED BY PAYER. Total receipts from interest. City CITY. ber. CLASSIFIED BY SOURCE. Receipts from public. Total, j Receipts from divi sions, funds, and enter For meet Accrued prises ing govern interest mental and receipts (interest transfers).* costs.* in error.* Assets of invested funds.* Current deposits. Deferred payments of taxes. $2i,256 Deferred payments of special assess ments. Invest Accrued ments i n interest on municipal original service en loans. terprises.* i 47 48 49 50 51 Albany, N . V Reading, Pa Lowell, Mass 52 53 54 55 56 Camden, N . J Wilmington, Del 57 58 59 60 61 Bridgeport, Conn L y n n , Mass N e w Bedford, Mass Kansas City, Kans Springfield, Mass Troy, X . Y Lawrence, Mass. ... $100,158 ! 9,572 67,729 I 63,401 29,022 $72,273 j 1,232 i 65,196 i 9,826 j 11,018 369,860 1,232 64,131. 8,163 9,950 41,850 ' 7,751 8,404 79,629 95,253 , 25,589 7,509 8,404 | 34,128 83,281 25,530 6,821 8,032 33,298 74,146 59 ! 6S8 372 J 830 9,135 7,052 : 41,294 j 10,053 5,410 j 18,795 1 7,052 i 29,786 j 7,224 ! 5,410 ! 13,406 6,810 24,992 6,311 5,410 12,841 11,141 3,599 8,716 11,295 17,012 10,530 3,599 8,716 3,379 13,065 611 7,JH6 3,947 1 52,413 $27,885 8,340 2,533 53,575 18,004 $61,629 8,589 42,619 57,798 19,222 $12,323 983 3,854 3,940 8,732 16,261 242 21,849 382 45,50i 11,972 55,996 81,358 7,815 6,681 8,032 4,786 4,174 242s 4,794 i 913 ; ii,508 2,829 565 i 5,389 288 20,742 6,023 489 5,533 6,522l 5,892 1 3,117 1 r- 4,921 j 2,654 i,065 1,663 1,068 62 63 64 65 66 Norfolk, V a . Yonkers, N . Y 11,141 3,627 8,716 I 47,430 1 26,540! 67 68 69 70 71 Schenectady, N . Y Hoboken, N . J Peoria, III Utica, N . Y Manchester, N . II 35,205 7,639 11,837 26,717 24,644 23,521 6,239 i 10,087 | 26,717 ! 6,072 23,163 3,645 9,810 24,868 5,923 358 2,594 277 1,849 149 Elizabeth, N . J 8,855 8,942 11,959 28,362 2,600 6,065 8,942 4,886 21,662 1 2,600 6,065 6,6S4 4,326 18,220 2,600 2,258 560 3,442 5,457 15,606 11,415 95,096 17,461 5,457 15,606 11,151 95,096 15,411 264 78,768 33,236 26,798 46,415 67,006 14,478 17,046 38,994 58,615 14,478 16,825 31,993 8,391 6,709 25,144 11,18S 86,433 6,709 18,394 11,188 82,664 5,738 11,285 10,932 80,501 971 7,109 j 256 2,163 72 73 74 75 76 Duhith, Minn 77 78 79 80 81 Wilkes-Barre, P a Erie Pa 82 83 84 85 Portland, Me Charleston S. C 5,737 24,151 11,415 i 107,823 1 25,187 86 87 88 89 35,852 | 490 15,752 1 13,081 1 90 91 92 93 20,648 490 14,253 ! 9,081 | 19,360 14,253 9,050 113 50 6,203 37,882 14,063 2,278 3,577 1,820 733 8,530 13,589 3,785 8,467 14,725 21,994 5,007 1,260 3,153 4,780 2,650 3,909 141 7,4S8 18,281 2,600 4,946 2,400 3,558 7,099 4,224 8,781 i2,727 7,726 1,282 15,370 2,720 12,727 9,492 5,367 13,645 11,762 18,758 9,752 7,421 61,607 23,328 16,681 , 12,495 6,568 9,908 9,892 11,244 3,769 2,315 14,513 4,634 72,676 15,204 i,499 4,000 28 36,i35 9,528 i 11,684 1,400 1»750 i8,572 2,790 ! j 7,073 ! 6,700 j 280 8,545 i 2,050 221 7,001 1,288 490 31 6,750 $23,582 $2,624 i,663 1,068 9,806 2,380 if,323 4,569 430 io,iri 500; 688 372 1,094 5,152 242 3,989 913 9,922 686 8,139 611 693 8,815 3,947 16,251 5,363 358 2,594 217 1,849 2,258 913 2,982 4,143 231. 8,695 89,729 2,050 2,202 8,391 15,675 225 7,001 3,605 10,499 6,371 5,259 6,433 789 132 183 2,065 21,195 1,350 11,563 37 4,061 2,887 8,989 463 1,281 490 $1,499 11,329 31 1 Interest receipts for meeting governmental costs are the total interest receipts from the public, less the sum of accrued interest received on the city securities sold to the public and later repaid and of receipts in error subsequently corrected by refund payments. 'The several classes of receipts included in this column are indicated on page 42. , * , . . , . * . . ^* . ,. , _» t. « ^ »Interest transfers comprise interest received by sinking, investment, and public trust funds on city securities held by them; accrued interest received by a fund or divhioi of the city gDvernrcent on securities sold to another fund or division; and accrued interest received by divisions of the city government on loans issued to sinking, investment, and publicTtnm f u n d s . ™ " column also includes "accounting transfers" given in the last column of this table, together with "service transfers" which are given separately on page 42. * Sinking, investment, and public trust funds. •Amounts shown as "Interest on cost of plant" (accounting transfers), Table 5. 51151°—10 15 STATISTICS OF CITIES. 224 TABLE 15.—RECEIPTS FROM INTEREST: 190S—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 42.] G R O U P I W - C I T I E S H A V I N G A P O P U L A T I O N O F 30,000 TO 50,000 IX 190S. CLASSIFIED BY SOURCE. CLASSIFIED BY PAYER. Total. Altoona, Pa Spokane, W a s h . . . Lancaster, Pa Birmingham, Ala. Bayonne, N . J South Bend, I n d . Butte, Mont McKeesport, P a . . . Pawtucket, R. I . . Sioux City, Iowa.. Johnstown, Pa Dubuque, Iowa Binghamton, N . Y . Mobile, Ala Augusta, G a . 1 Receipts from public. Total receipts from interest. Hr $16,519 i 59,449 !| 8,378 1 26,088 ! 30,339 j 3,886 1,479 15,431 88,780 >,014 5,112 ; . •; ii lj !l Receipts from divi sions, funds,! Accrued ; and enter I Formeetprises ! ing govern- interest i mental land receipts] (interest i costs.i in error.* transfers) .a $6,860 6,729 8,665 6,288 7,447 1,840 60,128 1,024 79 8,474 69,744 1,793 1,400 6,957 8,212 2,106 6,090 6,908 67 132 1.50S $106 10,059 3,886 1,400 13,591 28,652 2,817 1,400 13,591 21,205 1,069 2,924 3.112 9,301 818 3.112 9,234 1,234 4,426 3,005; "3*005' 3,005 East St. Louis, 111.. Passaic, N . J Topeka, Kans Alfentown, Pa Atlantic City, N . J . 18,330 2,533 6,299 2,348 44,095 17,727 1,418 5,661 2,348 38,504 Springfield, Ohio.. Montgomery, Ala. Davenport, I o w a . . Little Rock, A r k . . Wheeling, W . V a . 29,867 5,265 7,135 ! 784 :l 29,464 5,265 7,135 784 29,464 7,135 494 3,126 290 26,33$ Springfield, 111.. York, P a . . . . . . . Maiden, M a s s . . . Wichita, K a n s . . B a y City, Mich. 3,402 „ 10,555 ! 54,903 ' 4,697 8,152 3,402 5,296 49,320 4,697 8,152 3,402 5,296 48,780 3,884 7,832 540 813 320 South Omaha, Nebr. .• 6,447 16,175 2,313 5,662 13,316 6,447 16,175 2,313 5,662 10,170 6,447 16,175 2,175 5,662 8,827 1,343 3.146 Jacksonville, Fla.. Chester, Pa Chelsea, Mass Joplin, Mo , Newton. Mass 504 6,032 52,485 4,122 108,299 504 2.375 16,397 4,122 .50,234 504 2,344 16,264 4,119 43,957 31 133 3 6,277 3,657 36,088 Salem, Mass Haverhill, Mass.. Rockford, 111 Knoxville, T c n n . Galveston, T e x . . 23.144 54,005 1,317 4,146 42,870 21,711 45,028 1,317 4.146 38,720 17,149 41,911 1,230 1,896 38.720 4.562 3,117 87 2,250 Elmira,N.Y N e w Britain, C o n n . . . . Oklahoma City, Okla.. Kalamazoo, Mich Woonsocket, R . I 10,058 14,419 3,442 9,867 19,826 9,680 14,379 3.442 6,937 7,454 9,572 8.450 1,767 5,871 4,755 108 5.929 1,675 1,066 2,699 Chattanooga, Tenn. Racine, Wis Fitchburg, Mass Auburn. N . Y Joliet, 111 25,345 5,136 22.044 5,522 25,345 5.136 7,210 4,839 25,345 4,426 7,210 3,861 710 Macon, Ga West Hoboken, N . J . Everett, Mass Oshkosh, Wis Sacramento, Cal 14,731 2,262 26,410 5,674 11,947 4,823 2,262 14,852 2,354 11,947 4,823 1,312 14,554 2,354 5,400 3,964 3,402 3,248 24,236 7,489 1,954 22.332 7,423 1,954 uincy,IH ewcastle, Pa SSuperior, Wis Canton, Ohio Pueblo, Colo Newport, K y Taunton, Mass LaCrosse, W i s . . . . Fort Worth, T e x . San Juan, P. R . 31,677 11,789 j! 1,954 8,083 I 8,083 Deferred payments of taxes. Accrued interest on| original loans. 1,234 4,426 15.052 1.069 8,237 $2,491 2,100 3,112 7,S29 223 603 1,115 i 638 t 17,?27 603 1,115 638 410 5,591 1,778 28,749 1,943 i 1,416 5,019 412 642 4.126 32,595 12,314 17,828 7,579 3,625 , 721 3.126 ' Invest ments in municipal service enterprises.a $106 10,059 $41,751 *2,*782 4,460 5,265 Deferred payments of special merits. $16,413 779 1,649 1,137 19,625 $5,013 48.611 6,827 23.774 8,279 23,464 Current deposits. $11,400 779 1,551 ' 1,080' 17,634 So,119 58,670 6,827 25, COS 12,705 18,330 ! 2,943 ' 6,299 '| 4,126 72,844 II Assets of invested funds.* 20,923 5,638 i 1,374 4.460 5,265 2.802 422 290 26.33S 3,402 5,259 ! 5,583 I 6.149 41,604 16 970 4.406 2.19S 3,868 6,862 100 15,174 1,007 4,164 6,347 1,001 2,175 4,655 7,794 5,353 36,317 2,281 90.918 504 618 4,445 1,838 1,205 11,590 1,433 : 8,977 '■ 11,529 29,281 3,90S 14,150 3,338 8,177 4.150 1.238 36,132 378 40 2.126 5.608 138 978 58,065 2,930 . 12,372 1 3,554 15,378 14,834 ; CS3 2,784 31 16,327 1,219 9,908 j 950 298 j 11,558 | 3,320 | 14,093 1,312 11,983 3,447 6,* 547"; 154 1,904 06! 368 10,268 351 813 320 *482 138 i*35s' 14,855 327 6.73S 31 : 133 ! 3: 327 4,369 2,aS4 •S7 2.250 13 1.230 331 1,729 5,597 2,8S2 1,767 867 1,179 5,929 1,675 958 2,362 4,488 907 22,561 4,446 656 322 978 5,386 3,325 638 ! 2,164 I 2.227 j 5,400 ! 562 3,496 TO! 7,441 i 4,300'; 29.144 8,271 283 3,452 I 1,263 i 7,359 356 950 29S 11,965 6.547 398 1,369 ! 881 66 »Interest receipts for meeting governmental costs are the total interest receipts from the public, less the sum of accrued Interest received on the city securities sold to the public and later repaid and of receipts in error subsequently corrected by refund payments. 3 The several classes of receipts included in this column are indicated on page 42. »Interest transfers comprise interest received b y sinking, investment, and public trust funds on citv securities held b y them; accrued interest received b y a fund or division of the city government on securities sold to another fund or division; and accrued interest received b y divisions of the city government on loans issued to sinking,. investment, and public trust funds. This column also includes "accounting transfers" given in the last column of this table, together with ' 'service transfers'* which are given separately on page 42. «Sinking, investment, and public trust funds. * A m o u n t s s h o w n as "interest on cost of p l a n t " (accounting transfers), Table 5. GENERAL TABLES. 225 TABLE 10.—PAYMENTS AND RECEIPTS OF REFUNDS, RECEIPTS FROM INSURANCE AND FROM SALES OF LAND AND BUILDINGS, AND AGENCY TRANSACTIONS FOR OTHER CIVIL DIVISIONS: 1908. [ For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 42.] AGENCY TRANSACTIONS FOR OTHER CIVIL DIVISIONS. JJONREVENUE RECEIPTS CONSTITUTING OFFSETS TO OUTLAYS. Receipts. City num ber. Payments.*, Receipts.* I Grand total. i Group I I Group 11 ; Group 111 j Group IV Total. $2,145,880 j $3,442,166 ■ 5514,310 j «$l,102,98l 1,585.085 332.070 115,214 112,317 3,199,915 ! 141,047 f 55,998 j 45,206 ' 48,425 | 22,556 189,450 253,879 Taxes. Payments. Receipts : R e ^ E ? 5 H from sales of 8 insurance.' Irom buildings. land and 521,679 J80,151 8 260,983 134,168 General ; property. All other. $25,303,200 5*25,344,169 '$21,009,568 $2,791,874 13,360,893 4,866,532 4,498,053 2,631,128 13,417,125 »4,S91,48S 4,470,188 2,565.368 9,979,233 «4,500,6G3 2.531.548 103,537 118.201 38,588 4,132.233 2,397,439 Liquor licenses and All other. taxes. t $1,330,612 807,597 ! 249,902 180,209 ■' * 98,904 : 98,747 37,386 39,545 .30,437 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. 1 2 3 4 New York, N . Y Chicago, III Philadelphia, Pa St. Louis, Mo 5 6 7 8 Boston, M a s s . . . . . . . . . . . . . . . 9 10 11 12 13 14 15 16 Buffalo, N . Y San Francisco, Cat Detroit Mich . . Cincinnati Ohio Washington. I>. C S6S9.992 355,013 2,985 1,921 1 $2,170,381 i 2S.8S5 •, 73,581 3,147 | 04,421 5,415 4,732 109,785 20,760 j 12,290 800,739 j 14,115 170,764 9.473 S2.617 14,283 42,763 1,175 16,602 4 : 816 4,345 9.111 23.72} 1,102 5.103 2.158 278 3,122 $15,650 . ... $36,969 j 94,802 80.821 j 18.116 ' 192,891 ! 5,937 24,928 765 1 12,491 • 1,91*6 5.708 14,893 i 18.482 •32,238 $1,300,612 $1,300,612 $1,300,125 $487 2,024,306 1,502,859 1 2,624,306 1,502,859 $2,024,306 905,142 137,937 $444,900 2,887,039 1 2,8S7,039 ! 1,978,359 545,992 362,697 2,370,319 2,366,235 i.8J8,74i 547,494 1,199,705 1,242,546 1,194,547 23.906 2.058,147 35,381 2,058,147 14,830 | 1,500 j 11,139 804 i 47,999 35.381 2,058,147 1 1 G R O U P II.—CITIES H A V I N G A P O P U L A T I O N O F 100,000 TO 300,000 I N 1908. 17 18 19 ?0 21 St. Paul Minn $129,004 11,091 1,956 20,012 1,384 $26,71* $16,500 817 435 :*:::::::::: 4,235 ! 1.193 | ! 7,501 1 V> 23 24 25 26 Providence, H . I 27 28 29 30 31 Columbus, Ohio Los Aneeles, Cal Worcester. Mass Seattle, Wash 7,535 11.930 810 3,858 3.827 1.452 11,433 992 57,260 949 32 33 34 35 36 Omaha, Nebr 147 554 351 64,164 590 2,473 9 37 38 39 40 41 42 43 41 45 46 Toledo Ohio Syracuse, N . Y Portland, Ore?? Atlanta, Ga Richmond. V a Dayton, Ohio Fall River, Mass Nashville Tenn Grand Rapids, Mich Cambridce,' Mass 009 12,604 2,238 5,968 19,481 3,441 i 6. $25 1 827 1 9,401 ! • ; 1 20 70 2,666 3,390 ^ $22,928 $8,155 1,451,916 $8,155 1,451,916 $3,540 i,4o6 4,662 370 880 11,610 11,121 1,825 ! 11,214 24,518 5,503 ! 3,990 3,765 3.690 4,560 4,560 484,998 484,904 505,276 1 231* 366,288 33,070 | 4,560 1 6523,636 •470,634 $53,002 231 366.289 33.525 340,675 17,979 6i,309 6i,309 57,8i7 395,002 89,570 395,002 95,798 395,662 500,455 560,455 2,039 159 727 294 i 411 5,150 6.775 42 1,195 28 14,411 25 6 347 98 770 38,435 336,840 336,840 1 252,109 8,050 327.249 16,229 28,5.300 327,249 16,229 285.360 327,249 14,404 275,141 j 1,083 712 24,645 500,455 1 62,050 415,231 1 398 735 6.735 4.037 19S « $4,015 4 33,525 7,023 231 7,(:3l 3,492 95,798 i 2S,216 49,812 6,703 4,340 13 1.KS5 5,866 j__ Jjn adjustment of receipts in error reported in Tables 10,11,12,14, and 15. 7 * ftttSffi^ ne?ad(fition to the value of pennanent properties and the cost of public works. The amount of outlays •To "offset feet by receipts from sales of land and buildings and from insurance;' is shown under thatliead in Table 8. ♦Including receipts in error to the amount of $1,500, which were adjusted by refund Payments. including receipts in error to the amount of $1.245, which were adjusted by refund payments. •Including receipts in error to the amount of S787, which were adjusted by refund payments. 'Including receipts in error to the amount of $458, which were adjusted by refund Payments. •Including, for specified cities, receipts in error which were adjusted by refund payments. STATISTICS OF CITIES. 226 TABLE 16.—PAYMENTS AND RECEIPTS OF REFUNDS, RECEIPTS FROM INSURANCE AND FROM SALES OF LAND AND BUILDINGS, AND AGENCY TRANSACTIONS FOR OTHER CIVIL DIVISIONS: 1908—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 42.] GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. AGENCY TRANSACTIONS FOR OTHER CIVIL DIVISIONS. NONREVENUE RECEIPTS CONSTITUTING OFFSETS TO OUTLAYS. REFUNDS. City num ber. Payments.* Receipts. 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 Albany, N . Y Lowell Mass. .* ,.. , New Bedford, Mass 1,078 1,217 2,317 4,564 13,690 Springfield, Mass., Troy,*N. Y'. Oakland, Cal_ Schenectady, N. Y Hoboken, N.J Peoria, 111 Utica, N. Y Manchester, N. H S3,949 203 1,232 3,283 690 245 737 586 7,280 1,671 Wilmington, Del 62 Somerville, Mass 63 Dulut-h, Minn 64 65 Norfolk, va 66 Yonkers, N. Y 67 68 69 70 71 Receipts. CITY. . 288 4,159 11,183 446 3,834 8,124 229 4,120 2,793 85 72 73 74 Elizabeth, N. J 75 Waterbury, Conn 76 1,206 895 331 20 3,168 77 78 79 80 81 Receipts from Receipts - sales of from 3 land and3 insurance. buildings. 2 1 Payments. Total. Taxes. General property. $420 54,725 ! $273,719 1 640 2,522 22 25,868 ! j i 254,970 j 436,260 ! 24,996 [ 254,970 436,260 24,996 i96,670 436,260 21,141 2,650 ' 295,036 | 294,989 294,9S9 200,235 278,676 200,235 278,576 297,086 180 203,022 163,655 109 1,340 450 464 | 194 1,750 96 216 1,339 161 304 653 4 362 1,610 358 8,829 18,562 171 268 144 624 ! i |j $3,083 557 27,654 18,239 10,445 24,632 1,610 20,963 18,819 6,65i 7,0S0 5,650 360 234,476 26,6S7 30,822 5,101 180 203,022 : 149,836 6,973 45,011 180 1,202 163,655 ; 157,301 1,774 9 4,571 :::::::::::::: i 162,407 351,202 j 1 236,031 1 126,953 236,03i 126,953 236,031 126,953 | 260,408 43,387 260,408 1 43,387 266,408 41,131 950 1,470 82 83 84 85 1,504 6,398 2,350 3,526 624 174 47 1,284 86 87 88 89 527 6,920 427 1,749 90 91 92 93 92 1,100 444 1,582 952 25 98 1,725 297,6s6 • 162,407 351,202 i,72i •3,557 205 j " 6,743 • 12,500 520 3,855 5,080 5,658 213,872 j 656 105 2,344 1,844 23 $3,984 26,514 162,407 351,202 6,709 $44,i29 7,581 43,124 213,872 29,236 sio.is? 187,574 203,280 ! | 6,159 63,791 80,502 i 1 $273,719 i 54,067 | 949 782 31 959 514 ! 60 j 679 | i $273,719 1 All other. Liquor licenses and All other. taxes. 213,872 r.:.:::::::::: 371 | 342 15,890 1 13,390 2,256 342 13,390 1,200 218,312 218,312 217,112 154,205 154,205 iis,331 16,424 112,667 ' 112,607 102,874 5,451 175,213 149,324 149,324 It 2,038 251 «4,645 1,150 716 | 20,334 2,116 4,342 » In adjustment of receipts in error reported in Tables 10, 11, 12, 14, and 15. 2 In adjustment of payments in error reported in Tables 4,6, 7, and 8. To be deducted from payments for outlays, to ascertain the net addition to the value of permanent properties and the cost of public works. The amount of outlays "offset by receipts from sales of land and buildings and from insurance" is shown under that head in Table 8. * Including receipts in error to the amount of $1,500, which were adjusted by refund pavmeats. 3 GENERAL TABLES. 227 TABLE 16.—PAYMENTS AND RECEIPTS OF REFUNDS,. RECEIPTS FROM INSURANCE AND FROM SALES OF LAND AND BUILDINGS, AND AGENCY TRANSACTIONS FOR OTHER CIVIL DIVISIONS: 1908—Continued. [For a list of tlic cities arranged alphabetically by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 42.1 (JKOUP IY.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 190S. ' 1 AGENCY TRANSACTIONS FOR OTHER CIVIL DIVISIONS. 1 NOXREVENUE RECEIPTS j CONSTITUTING OFFSETS j TO OUTLAYS. i i Receipts. City ' num- i CITY. ber. i Receipts from ! Receipts . sales of . Payments. . Receipts.* H from ' land and 1 ' ; insurance.' buildings.' 1 94 i Altoona. Pa 95 Spokane, Wash 96 97 lifrmtitpham, Ala 98 Bayonne, N . J 1 99 South Bend. 100 ;! Butte. Mont In:l 101 103 i Pawtuckct, B . I 103 i Sioux Citv. Iowa I I i ! 1 S213 i 6.4S0 62 12,065 2,207 .10.292 2.133 212 104 1 Johnstown. Pa 105 i Dubuque, Iowa 106 1 Binphamton. X . Y . 10S 109 110 111 112 113 Augusta, Ga ; East S t . Louis, 111 i Passaic, N . J i Topeka, Kans ! A1 l e n t o w n . P A i Atlantic Citv. N . J 114 Springfield, Ohio 115 116 Davenport, Iowa.. 117 t Little Rock. Ark. US : WhMtllnir \ V \ V n i 119 ° 124 125 126 127 128 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 656 1.192 2.565 91 446 119 19S 25 36 Rockford 111 5 29 152 55 351 416 8 23 5,845 16,369 930 175 602 844 ft>1 ; Elmira,N. Y N e w Britain, Conn ! ; 829 77 nLrlnlisitTt.* fJ».T n i . l n 1 CA Woonsocket, R. I Chattanooga Tenn Racine, W i s ! Auburn, N . Y Joliet III 453 5 1 Ml 63 OshlcrKh W i s 203 34 1,806 1,350 Pueblo, Colo La Crosse, Wis Fort Worth, Tex j 1.397 2,632 1. <$25,000 j 37 338 224 ! 3 317 1 199 121 726 75 ; A A In1 0 itnh er. ... «825,060 298,996 | 232,i?6 $232,170 93,043 93,043 78,667 i26,7CO 1 120,760 120,760 153,892 153,892 153,892 25i,635 25i,635 251,635 1,623 $2,110 12,266 2,205 i2,50l ' 46,700 2,315 97,822 | 7,022 701 i2i,9(is 1,855 | 97,822 92,916 121,968 121,968 $1,508 3,344 1,100 228,397 20,475 119,053 116.053 i18,450 2,062 6,200 5i,6S2 9,312 188,653 5i,679 9,290 18S,653 lS2,860 1,546 109,648 94,774 109,648 94,774 95,226 83,216 11,9S0 7,248 75,110 7,203 75,137 7,203 75,137 6,281 78,523 55,041 78,500 55,041 78,122 35,001 77,233 ! 91,724 j 91,797 j 77,820 91,724 91,797 76,669 72,619 91,797 97,073 j 63,232 j 70,597 j 97,073 I 63,232 70,597 97,073 60,624 68,842 98,237 89,560 72,i05 89,560 2,742 i 1 60S 42,5i5 9,164 9,141 6 149 4,241 7 2,435 4,310 6,000 922 4,522 15,220 300 [ 2,666 1 5,190 19,575 378 465 10,750 3,159 i.sii 2,(108 1,755 i 625 98.237 89.560 ! 11,056 12,929 2,147 1 i 293 ! _J [ . 1 __.' - ; 1 In adjustment of receipts in error reported In Tables 10,11,12,14, and 15. !I?_ adjustment of payments in error reported in Tables 4,6,7, and8. ««A»J*V ded .uct*d from payments for outlays, to ascertain the net addition to the value of permanent properties and the cost of public works. offs ?t by receipts from sales of land and buildings and from insurance" is shown under that head in Table 8. ' including receipts in error to the amount of $458, wnich were adjusted by refund payments. Liquor licenses and All other. taxes. 1,242 1 77 50 213 448 431 909 3,205 613 115 168 4S0 GS5 2,402 463 02; 230 140 864 260 2,636 1,426 631 West Hoboken, N . J !i £24,5W> i,074 3,650 34 70 294 **2 245 66 4,473 20 4,375 Salem, Mass General property. 108 521 9 2,563 176 155 1 Jf« . Chester, P a 134 135 136 137 138 16 127 32 14,853 ift> 649 719 ' Quincy 111 Newcastle, P a Superior, W i s Canton, Ohio 129 139 131 132 133 165 319 984 SOo 2,572 i Total. $7,236 496 1 Taxes. Payments. S9.595 323 941 • 145 1 3,829 43 .1. TK9 Snrincrflriri Til S110 !} 318 22 6,671 5S4 3S 120 York, P a 121 MaUlon Mii«c . 122 i Wichita, K a n s . 123 ! Hav citv. Mich ! The amount *r «„»!*„. e a r a o u n t o r outla ys STATISTICS OF CITIES. 228 TABLE 17.—PAYMENTS, RECEIPTS, AND BALANCES OF PRIVATE TRUST FUNDS AND ACCOUNTS: JJ)0S. [Cities having neither private trust funds nor private trust accounts arc omitted from this table. For a list of the cities arranged alphalietlcally by states, with the number assigned to each, sec page 79. For a text discussion of this table, see page 43.] City nuin-| ber. Cash and cash credits; at close of year. For For invest* ments pur purposes of trusts. chased. ' Grand total.. $1,049,722 Group I... Group II.. Group III. Group IV. 791,827 201,720 245 . 55,930 Aggregate of Cash and ail payments, cash credits and cash and at begin cash credits ning of at close of year. year. * $20,370,731 : $8,822,407 From invest From ments interest. disposed of. * 15,930,609 7,009,333 * 23,731,769 j 6,163,131 3,443,804 - 1,435,278 5,080,802 j 1,321,957 227,000 371,953' 220,908 593,106 j 624,365: 156,888! 837,183 201,160 Par value of invest ments at close of year. For purposes of trusts. . 5$30,242,860 j: $7,913,848 $1,355,892 ! CASH, CASH CREDITS, AND INVESTMENTS AT CLOSE OF YEAR. Private trust funds.3 1|- Private trust accounts.' 1| $105,070 $20,807,822 $3,459,097 ii $9,094,406 155,942 16,149,579 ;' 2,701,335 ■. 7,429,867 508,S97 ; 1,361.4)1 3,608.622 7,778 86,184 !. 143,412 301,709 I 1,297 103,281 j 159,726 627,912 I; 53 i lf263,889 82,445 2.500 8,058 $3,187,698 2,340,801 582.774" 163,680 100,443 I GROUP I.—CITIES HAVING A POPULATION' OF 300,000 OH OVER IX 190S. $591,490 $10,907,357 : $4,043,546 New York, N. Y.. Chicago, 111 Philadelphia, Pa. St. Louis, Mo..... .947,811 . 163,022 i 1,038,269 i Boston, Mass Baltimore, Md... Pittsburg, P a . . . . 8 j Cleveland, Ohio.. 7,083 56,525 538 11,9S3 , 111,755 S ! Buffalo, N. Y 10 i San Francisco, Cal. 11 Detroit, Mich 12 . Cincinnati, Ohio... 94,285 13 | Milwaukee, Wis.... 14; New Orleans, La... 15 : Washington, D. C . 16 ■Newark, N. J 9S,969 395,236 188,974 186,288 1(S, 076 155 2,464 371,782 , $15,542,393 1,343,047 351,996 1,224,557 224,601 7, uG 14,447 *483,537 181,593 800,882 i 174,261 ] 62,832 I 38,343 162,172 11,312 150,802 219,936 963.054 185,573 307,919 250,052 ! 457,621 j 693.853 i 72,255 i las. 178 358,230 1,125,170 1,129,975 249,558 73,088 793 12,: 139,810 1,13.5 5,639 185,164 • Ml, 419 171,209 273,558 34,772 ' 111,635 ■■ 34,361 1 $5,301,947 ' $1,011,780 :i9»,23ii , 170,181 1,000 951,689 193,974 1,027,988 255 151,513 209 1,722 343,499 i 607,549 337,153 177,303 $10,53.\2NS $1,187,812 $154,512 -iO S3, IWI,781 391,318 158,022 196,314 7,000 10,214 183,074 30,100 168,070 30,253 437 371,533 2,027 249 38,343 162,172 11,312 2*0,785 i 440,5*7 163,269 21,180* 500,422 , 2 '2. IKK 116,205 ■ 505.734 : 301,037 140,645 L 019.430 75:».500 10S.913 69,438 - 108,178 646,363 177,303 (JROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,001) IN 190*. ! 18 ' JersevCitv. N . J polis.Ind 19 20 Louisville, Ky 21 St. Paul, Minn _ 22 23 24 25 26 Providence, R. I . . . . Rochester, N. Y Kansas City, Mo Toledo, Ohio 27 28 29 30 31 Columbus, Ohio Los Angeles, Cal Worcester, Mass 3? 35 36 37 38 Omaha, Nebr Syracuse, N. Y St. Joseph, Mo 39 40 42 44 Atlanta, Ga Grand Rapids, Mich ! $83,027 102,219 ....... 16,474 j ! 17.S4ii 401.017 42,318 34,072 $108,370 10,936 > 141,749 1 12,398 | 1,604 $140,466 28,481 625,793 54,716 35,676 $135,914 22,736 110,830 0,920 423 9,860 189,732 1,007,803 9,154 351,964 41,341 1 333,026 i 126,988 14,932 ! 40,811 51,201 41,399 296,651 116,176 12,235 27,409 522,758 1,134,791 24,086 392,775 $25,010 . 100,092 62,644 : 259 96,216 i 45,589 j 270,490 406,801 3,042 263,190 52,089 : 94,619 62,242 259 75,391 38,009 289,759 438,158 15,900 5,422 6,911 266,286 j 13,017 1,280 1,269 9,637 j 572,519 i 451,175 17,180 ' 6,691 16,548 263,844 3,760 2,058 . 1,161 . 3,510 1,730 2,282 464 5,183 ' 583 ; 2,194 7,465 583 92 ." 88 4 \ .. ...,. ..." 67,579 344,157 2,783 166,974 6,500 4,493 562 8 $4,552 5,745 4S9,347 47,790 35,253 37,729 ' ' '■ i 5,974 i i 19,100 I ! 1 1 ... : i $219,851 | $300,100 9,802 ' 1 21,444 332,427 1,018,615 ! 11,851 i 365,366 j 1 132,168 344,559 2,783 187,799 14,080 ! 3,402 40,167 239,591 '•■ 1 249,835 14,349 ! •!.... - 289,569 447,415 15,122 ' 5,530 ; 13,038 • 2,972 '• . 21 84 ' -i. 48,455 ! 1 1,000 ! 1i 314,741 13,017 1,280 1,000' 9,637 .... 2 $108,370 10,936 1,500 12,39S 1,604 19,897 599 126,988 11,530 644 90,448 48,295 259 96,216 45,589 1,269 464 5,183 583 2 » Par value, premiums, and accrued interest, less discounts. 2 The same as the aggregate of cash and cash credits at beginning of year and all receipts during year. « Sum of par value of investments and cash on hand at close of vear. * Total cash credits at close of year. * The aggregate of all payments and cash and cash credits at close of year differs from the aggregate of cash and cash credits at 1>cginnlng of year and all receipts during year by $228, on account of incomplete report for Cleveland, Ohio. GENERAL TABLES. 229 TABLE 17.—PAYMENTS, RECEIPTS, AND BALANCES OF PRIVATE TRUST FUNDS AND ACCOUNTS: 1908—Continued. (Cities having neither private trust funds nor private trust accounts are omitted from this table. For a list of the cities arranged alphabetical^ by states, with the number assigned to each, see page 79. For a text discussion of this table, see page 43.] GROUP IIL-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. Aggregate of! and Cash and all payments,'| Cashcredits! cash credits] and cash and cash at begin at close cash credits From ning of For invest at close8of of year. For invest year. From year. ments pur purposes ments interest. of trusts. chased. ' disposed of.1 City num« ber. $39,578 2,408 3,210 17,138 $4,782 443 10,950 150 $3,019 943 3,210 6,188 3,452 Wilmington. Del.... New Bedford, Mass. Kansas City. Kans.. Troy, N. V Somerville, Mass 125 15,647 300 23,133 1,794 1,400 4,683 4,229 4,330 818 1,525 20,330 4,589 27,403 2,612 1,225 92 4,229 6,067 Dulnth, Minn Norfolk, Va Schenectady, N. Y. Iloboken, N. J I'eoria. Ill 2,030 2,417 1,025 2,000 1,873 8,914 1,561 138 2,500 10,944 3,978 1,163 ' 4,500 1,873 5,318 04,355 1,304 24,S21 572 28,422 315 18,333 5,890 92,777 1,864 43,154 $30,559 1,525 Albany, N. Y. Reading, Pa.. Lowell. Mass.. Trenton, N. J. Camden, N. J. Utic:i, N. Y Evansville. Ind San Antonto, Tex Salt Lake City, Utah. Erie, Pa , Houston, Tex... Tacoma, Wash., 82 [ Portland, Me. Charleston, S. C Yo mips town, Ohio. Dallas, Tex Terre Haute, Ind.., Fort Wayne, Ind... Brockton, Mass.... Lincoln, Nebr Saginaw, Mich 5245 7,126 7,126 21,203 8,779 .67,607 5,000 5,000 5,440 22,995 27,015 14,800 32,455 37,795 81,488 37,0S8 118,576 100 5,178 14,714 8,237 ■ 46,404 ; 62$ * 100 769 10,500 542 6,477 4,409 4,214 7,105 300 20,238 i 4,509 4,229 19,828 38,492 38,807 767 79,324 23,115 4,702 14,714 18,214 1,963 2,318 1,984 1,065 4,500 211 150 43,027 $15,692 360 $682; $2,500 1,662 5,000 7 29,564 17,747 I $1,188 8,626 . 1,994 !. 98 4,851 19,940 i. 2,217 |. Private trust funds. * $34,796 2,025 3,210 11,361 2,912 5,123 13,453 Par value of invest ments at of For l| close year. purposes . of trusts, j CASH, CASH CREDITS, AND INVESTMENTS AT CLOSE OF YEAR. I 1,714 20,039 7,126 3,928 47,667 4,$SS 465; 2,426 20,048 75,549 100 476 » Par value, premiums, and accrued interest, less discounts. * The same as the aggregate of cash and cash credits at beginning of year and all receipts during year. * Sum of par value of investments and cash on hand at close of year. «Total cash credits at close of year. 32,000 5,000 7 33,071 4,214 Private trust accounts.4 STATISTICS OF CITIES. 230 TABLE 17.—PAYMENTS, RECEIPTS, AND BALANCES OF PRIVATE TRUST FUNDS AND ACCOUNTS: lOOS-Continued. [Cities having neither private trust funds nor private trust accounts are omitted from this table. For a list of the cities arranged alphabetically b y states, with the number assigned to each, see page 79. For a text discussion of this table, see page 43.] G R O U P IV.—CITIES H A V I N G A P O P U L A T I O N OF 30,000 TO 50,000 I N 1908. RECEIPTS. PAYMENTS. City num ber. CITY. For invest ments pur chased. l Aggregate of Cash and 1 Cash and all payments, cash credits i cash credits and cash and at begin From cash credits | at close ning of invest at close of of year. For year. ments year. * purposes disposed of trusts. mtertbt. ; Par value ! of investj mentsat close of year. | of CASH, CASH CREDITS, AKDIKVESTMENTSAT CLOSE OF YEAR. tnjsU Private trust funds. * Private trust accounts. * or.. 94 97 98 99 101 South Bend, Ind 102 103 105 106 110 Dubuque* Iowa . Binghamton, N . Y Passaic, N . J. ♦ 111 112 114 116 117 Springfield, Ohio Davenport, Iowa Little Rock, Ark 118 120 1?1 122 124 Wheeling, W. Va York, Pa Maiden, Mass Wichita, Kans South Omaha, Nebr •177 Superior, Wis Jacksonville, Fla Joplin, Mo 129 132 133 134 137 138 139 141 147 143 144 145 146 $3,759 10,670 3,393 102,980 14,284 Pawtucket, R. I 1,859 932 1,165 ' Topeka, Kans :::::::::::: 233,024 350 160 21,517 308 200 50 i 1 ■ 5,572 10,000 2,570 606 Salem, Mass 5,000 Knoxville, Tenn Galveston, Tex Elmira, N . Y Kalamazoo, Mich 707 $50,930 5,000 1,054 $907 712 4,203 32,32J 6,490 $4,666 11,382 7,656 1 135,309 20,774 1,503 496 620 5,230 206 1,200, 2,693 1 1 600 700 ! 9,430 1,000 300 3,800 13,525 ! 5,000 1,718 341 1,000 3,450 5,990 7,130 5,230 | 913! 1,200 ! 235,717 950 1,000 312 1,200 4.906 500 800 21,517 9,738 1 1,200 ! 350 800 21,517 9,73$ 1,000 250 23,830 790 | 54,106 ! 285 2S,190 6S2 1.801 2*4 1,363 50 Auburn, N . Y West Hoboken, N . J 85,880 5,150 Oshkosh, Wis 47,124 2,300 100 240 18,331 88,240 5,250 : 240 ;! 65,455 i 154 156 157 158 Pueblo, Colo 99 3,463 449 1,150 143 740 220 1,150 242 ! 4,203 j 669 ! 5,573 11,436 Fort Worth, Tex 2S4 i 17,009 1 1,822 932 4.230 001 a o 3,000 496 515 105 1,000 4,230 206 1,20«> 2,693 230.811 450 600 60 700 9,430 1,000 200 100 300 3,800 13,525 3.S00 7,902 , 5,000 1,718 ::::::::::: 845 $22 31 i ii ' i ;;;; . 341 l| 1,000 3,450 i 1,000 1 100 • 1,054 50,930 5,000 j 5,478 96,099 6,000 96,099 6,000 I 712 284 547 100 240 1,813 86,846 5,200 240 44,859 200 99 512 . :....:::... 29,105 1,640 108 52,245 1 1 20,596 950 143 4,203 1,503 7 , 7.108 » 147 150 151 152 712 11,195 15,000 1,718 102 j 1 657 5,000 3,350 5,990 23,105 1 33,5ii 6,490 5,155 : 1,496 490 6,000 3,450 7,044 1 50,930 j 12,130 725 78 54,106 1 4,263 2.444 $1,182 1,165 Chattanooga, Tenn Racine, Wis Fitchburg, Mass $907 $712 IO.SNS 15,619 1,503 I 496 2,479 932 1,165 3,800 19,097 ! [ 15,000 | i 4,2*$ | 947 $4,010 $656 494 5,212 1 18,331 i 1,150 143 740 220 159 14,009 1 1 i Par value, premiums, and accrued interest, less discounts. * The same as the aggregate of cash and cash credits at beginning of year and all receipts during year. 3 Sum of par value of investments and cash on hand at close of vear. * Total cash credits at close of year. 1 11,436 1 . GENERAL TABLES, • 231 TABLE 18.—PAYMENTS, RECEIPTS, AND BALANCES OP PUBLIC TRUST FUNDS FOR NONMUNICIPAL USES: 1908. Cities having no public trust funds for nonmunicipal uses are omitted from this table. For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 79- For a text discussion of this table, see page 43.] Aggregate of all pay Cash on ments, and hand at cash on begin hand at ning of close of year. year.* Cash on For hand at invest- I For close of ments j purposes year. pur- 1 ; of trusts. chased. $550,524 < $482,982 7,800 221,431 j 232,794 20,957 $67,542 4,278 ' 24,117 j 23;749 : 15,398 Total. $87,482 $638,006 $87,107 $550,899 3,056 17,122 22,974 44,330 15.134 262,670 279,517 80,685 2,879 24,067 17,678 42,483 12,255 238,603 261,839 38,202 | Par value of invest ments at close of year. Cash and invest ments (par value) at close of year. $104,311 $1,532,572 $1,620,054 7,944 35t4S6 44,833 16,048 122,476 583,619 633,136 193,341 125,532 000,741 656,110 237,671 From invest For From purposes ments disposed interest. of trusts. of.* $379,785 178,987 189,198 11,600 4,311 24,130 27,80S 10,554 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1908. 3 5 8 $8! 12,011 59 i Philadelphia, Pa Boston, Mass $7,800 $8 4,211 59 $118 207 2,731 $126 12,218 2,790 $71 ! 538 2,270 j $55 11,680 520 $55 4.211 45 | ! $1,550 120,926 $9,125 4,545 1,374 j 7,980 $223,966 65,000 6,700 128,690 $233,450 71,014 6,851 128,690 3,984 70,161 1,250 87,852 1,439 70,161 1,284 87,852 $3,800 8,097 8,300 7,160 $57,575 188,750 124,635 84,915 $57,575 191,627 134,122 84,915 650 159,050 650 159,050 3,969 4,892 10,561 800 2,700 3,500 10,705 800 2,700 5,105 $7,469 475 $1,668 121,133 2,731 i GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1908. Providence, R.I Rochester, N. V Toledo, Ohio Worcester, Mass \ $183,360 ! $175,000 15,000 : 17,806 3,073 i 3,441 7,980 \ 13,266 New Haven, Conn Fall River, Mass Hartford, Conn Cambridge, Mass \ : | ' 16 8,378 12,085 ! 29 <1 . . . . 15,485 i 12,600 $S,360 2,866 j 36S ' 5.286: $9,484 ! 6,014 j 151 16 3,707 29 3,485 1.439 1 1 $192,844 23t8S0 3,592 13,266 1,455 12,085 63 15,485 $5,431 $187,413 | $169,986 16,469 1 1 7,411 850 2,742 1,000 13,266 $8,302 2,866 36S 5,2S6 150 12,0S5 51 15,485 50 3,707 51 3,500 1,305 12 II 8,661 100 8,378 1 GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1908. Lowell, Mass Lynn, Mass New Bedford, Mass Lawrence, Mass Hol>oken, N. J Manchester, N. 11 Evansville, Ind Salt Lake City, Utah. Portland, Mc.... Holyokc, Mass.. Brockton, Mass. Saginaw, Mich.. $3,800 189,756 8,300 7,160 $2,192 8,281 3,800 2,963 26 j 16,126 254 10,370 26 5,756 254 34 3,243 3,570 3,175 3,500 i $5,992 198.037 ■ 12,100 I 10,123 6,733 305 34 68 70 $2,877 9,487 3,969 4,892 144 1,605 $5,992 200,914 21,587 10,123 26 16,126 4,223 4,892 7,182 34 3,243 5,175 $1,892 7,928 $5,992 199,022 13,659 10,123 2,931 1,500 26 16,126 1,292 3,392 3,427 7,182 34 3,243 1,748 $180,662 $2,192 10,263 5,359 2,963 26 6,197 274 9,929 1,018 3,392 284 34 68 148 1,175 1,600 $1,273 $3,375 4,iio 324 3,224 1,150 $79,000 9,234 79,909 9,740 28 645 892 100 1,230 975 385 814 14,900 15.990 814 14,900 15,990 1,410 135 603 1,134 2.000 28,294 909 2,700 13,100 32,009 28,294 4,438 15,242 32,009 6,536 2,000 GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1908. $35,670 102 119 121 134 Pawtucket, R. I.. Springfield, 111... Maiden, Mass Salem, Moss , 135 139 140 142 Haverhill, Mass Elmira, N. Y New Britain, Conn. Kalamazoo, Mich... 128 2,348 1,867 8 128 1,941 975 146 147 151 156 Fitchburg, Mass.... Auburn, N. Y Everett, Mass Taunton, Mass 3,410 8 8,431 3,834 2,000 $7,229 7,942 1,150 $4,063 1,150 8,000 2,700 $7,229 3,879 506 $35,670 7,229 8,851 1,656 407 892 8 128 2,348 1,867 673 1,410 8 431 1,134 3,410 4,446 10,573 3,834 4,433 2,142 $31,022 629 1,517 182 473 "288' 4,311 4,061 $4,648 6,600 7,334 1,474 128 1,875 1,867 385 3,410 135 6,512 3,834 $6,600 5,000 »Par value, premiums, and accrued interest, loss discounts. *Thc same as the aggregate of cash on hand at l>eginning of year and all receipts during y $35,670 STATISTICS OF CITIES. 232 TABLE 19.— PAYMENTS, RECEIPTS, AND BALANCES OF [Cities having no public trust funds for municipal uses are omitted from this table. For a list of the cities arranged For investments purchased.1 Num ber of funds re ported. City i num-: ber. , To public for pur poses of From From city From I! city trusts. (in(invest terest pub ment trans lic. transfers). fers). Total. From public. Grand total Group T Group H Group III Group IV 574 j$l2,30S,373 $3,071,748 10,256,125 1,019,261 768,170 264,817 243 115 100 116 For accrued in terest on invest ments purchased. $709,305 $9,954 \ 397,897 186,810 94,306 30,292 2,176.152 346,684 447,767 101,145 4,971 1,941 2,774 Transfer pay ments.* I- $3,459,575 $2,304 $6,963,466 ;$1,551,596 j $3,444,407 $15,752,840 1,510 354 425 15 268 of all pay on ments, and Cash hand at cash on beginning hand at of year. close of year.3 Cash on hand at close of year. ! 6,343.785 1.331.810 j 421.284 ! 62.188 I 147,5*3 75,315 1 50.814 • 82,283 • 12,673,137 1,538,919 1,113.553 427,231 2,417,012 519,658 345,383 162,414 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 190S. 1 2 3 4 N e w York, N . Y Chicago, 111 Philadelphia, Pa St. Louis, Mo 5 6 7 8 Boston, Miss Baltimore. Md Pittsburg,' Pa Cleveland, Ohio Buffalo, N . Y 9 10 11 13 Detroit, Mich Cincinnati, Ohio 13 14 15 16 Milwaukee, W i s N e w Orleans, La Washington, D . C Ne wark, N . J 6 i $3,291,900 : $145,000 ! $10,000 15 ! 1,751,591 156,022 j 45 j 3,236,260 . 1,565,242 . "133,050 203,159 36,332 4 5,000 ! 108 3 2 8 566,702 51,099 1,617 220,007 6 3 3 23 153,712 125,924 27,286 276,872 3 8 4 2 41,945 ; 82,357 ). 67,982 1,0S5 i $3,128,979 671.943 1,359,684 54,774 $1,3S6 2,094 P5 408 453,326 50,014 1,617 137,242 572 282 145,032 99,719 12,714 115,449 164 i 5,700 ! 14,000; 110,870 j . 87,110 89,970 2,661 170,255 ;'** 8,'6S4 ' $610 900 47,000 10,780 123,000 38,352 35,024 2.661 37.255 $7,921 922,240 176,190 106,988 • i 3,285 ! 96,921 ! 31 : 82 80,496 ; 74.275 39,433 13,094 33.704 ' 663,623 : 51,130 ' 1,099 300,503 199,846 ! 442| 482 ' 112,861 227,987 i 165,357 ! 40,890 310,576 1 SO, 023 46,773 12,473 ! 30,023 j 2,063 3.989 1,141 13,670 89,173 : 93,959 i 3,802 183,925 7,809 3,425 | 1,165 1 11,382 1 i 2.9S0 i 26,205 I 50.271