View original document

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