Full text of Financial Statistics of Cities : Financial Statistics of Cities Having a Population of Over 30,000 : 1909

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DEPARTMENT OF COMMERCE AND LABOR

BUREAU OF THE CENSUS
E. DANA DURAND, DIRECTOR

SPECIAL REPORTS

FINANCIAL STATISTICS OF CITIES
HAVING A POPULATION
OF OVER 30,000: 1909




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PREPARED UNDER THE SUPERVISION OF LE GRAND POWERS,
CHIEF STATISTICIAN FOR FINANCE AND MUNICIPAL STATISTICS

WASHINGTON
GOVERNMENT PRINTING OFFICE
1913




CONTENTS.
TEXT.
Page.
INTRODUCTION

11-13

Scope of report
Object of report
Differences in governmental organization
Lack of uniformity in accounting systems
Census statistics based on comptroller's books
Differences in methods of conducting business
Improvement in governmental reports and accounts.. i
Need for standard terminology in accounting
Principal classes of financial data

t.

,..

R E V E N U E S AND COSTS OP GOVERNMENT

Municipal revenues
Classification of revenues
Taxes
Special assessments
Fines and forfeits
Escheats
Revenues from privileges
Fees and charges
Subventions and grants
Donations and gifts
Pension contributions
Other revenues
Municipal governmental costs
Municipal expenses
Municipal interest
Municipal outlays

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\.

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SUMMARIES OP MUNICIPAL FINANCIAL TRANSACTIONS

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RECEIPTS AND PAYMENTS

17-21

Receipts
Payments
Fiscal year of receipts and payments
Primary classification of municipal receipts and payments
Secondary classification of municipal receipts and payments
Receipts from and payments to the public
Transfer receipts and payments
Significance of the secondary classification of municipal receipts and payments
Subclasses of receipts and payments

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SUMMARIES OP RECEIPTS AND PAYMENTS

21

of net receipts from revenues and net payments for governmental costs
of receipts from revenues and payments for expenses and interest
of all receipts and payments
of budgetary receipts and payments

ASSETS, PROPERTIES, PUBLIC IMPROVEMENTS, LIABILITIES, AND PROPRIETARY INTERESTS

Private and governmental statements of business condition
Municipal assets
X
.\
Classification of assets
Asset and property accounts
Municipal liabilities
Classification of liabilities
Nominal liabilities
Municipal proprietary interests.. ^




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Importance of accounting summaries
Summary of municipal revenues and governmental costs
Summary of revenues and expenses and interest

Summary
Summary
Summary
Summary

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=—

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4

CONTENTS.
PagB.

SUMMARIES OP THE CONDITION OP MUNICIPAL BUSINESS

24,2o

Municipal balance sheets
Summary of liabilities and current and invested assets
Summary of assets, properties, public improvements, liabilities, and proprietary interests
Comparative value of different summaries
DESCRIPTION OF GENERAL TABLES

•

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LIST OF CITY NUMBERS

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TEXT T A B L E S .

Table I.—Summary of net receipts from revenues and net payments for governmental costs, 1902-1009, with percentages of
increase over 1902
30
Table II.—Specified classes of special property taxes in Massachusetts cities: 1909
31
Table III.—Specified classes of special property taxes in New York cities: 1909
31
Table IV.—Kevenue receipts from specified general licenses, and number of cities reporting such receipts: 1909
32
Table V.—Revenue receipts from permits, and number of cities reporting such receipts: 1909
32
Table VI.—Specified expenses met from special assessments, and number of cities reporting such assessments: 1909
33
Table VII.—Revenue receipts from fees of public administrators, registers, and recorders: 1909
33
Table VIII.—Gifts for pension and retirement funds: 1909
34
Table IX.—Gifts for park expenses: 1909
34
Table X.—Donations for expenses of schools and of librariesand museums: 1909
35
Table XI.—Pension contributio'ns for public trust funds: 1909
*.
35
Table XII.—Gifts and donations for park and library outlays: 1909
35
Table XIII.—Gifts and donations to establish or add to specified public trust funds for municipal uses: 1909
36
Table XIV.—Summary of receipts from revenues and payments for expenses of water-supply systems: 1902-1909
38
Table XV.—Receipts from revenues of specified public service enterprises included under the heading "All other enterprises," in
Table 7
38
Table XVI.—Payments by Massachusetts cities to the state on specified accounts: 1909
40
Table XVII.—Payments by Massachusetts cities to the state on account of metropolitan waterworks: 1909
40
Table XVIII.—Payments for expenses of specified public service enterprises included under the heading "All other enterprises,"
in Table 9
41
Table XIX.—Classification of outlays paid or payable from special assessments or special assessment loans, for purposes other than
health conservation and sanitation, and highways: 1909
43
Table XX.—Summary of nonrevenue receipts from the public, and payments to the public for purposes other than governmental
costs, classified by character of receipt or object of payment, with table in which shown: 1909
46
Table XXI.—Summary of transfer receipts and payments, classified by character, with table in which shown: 1909
47
Table XXII.—Outlays compared with increase in valuation of properties: 1909
52
Table XXIII.—Value of public service enterprises included under the title "All other," in Table 19
53
Table XXIV.—Special debt obligations of cities to their public trust funds for municipal uses: 1909
65
Table XXV.—Debt obligations shown in Table 22 as issued for miscellaneous general purposes
57
Table XXVI.—Amount of loans reported at exceptional rates of interest: 1909
58
Table XXVII.—Average nominal rates of interest paid on outstanding debt obligations at the close of the year: 1905-1909
60
Table XXVIII.—Average actual or net rates of interest paid by cities having a population of over 300,000 on their funded debt
obligations issued in 1909 and 1908
61
Table XXIX.—Cities showing changes in average actual or net rate of interest paid on funded debt obligations issued in 1909 as
compared with 1908
61
Table XXX.—Payments from public trust funds for charities: 1909
'.
62
Table XXXI.—Payments from public trust funds for health departments: 1909
62
Table XXXII.—Payments from public trust funds for recreation: 1909
62
Table XXXIII.—Comparative summary of per capita net receipts from revenues and per capita net payments for governmental costs:
1902-1909
64
Table XXXIV.—Comparative summary of per capita net receipts from revenues other than those from public service enterprises:
1902-1909
64
Table XXXV.—Comparative summary of per capita payments for expenses other than of public service enterprises: 1902-1909
66
Table XXXVI.—Taxes on franchise valuations included under the heading "Taxes," in Table 33
;
68
Table XXXVII.—Taxes on earnings of public service corporations in 5 Wisconsin cities, included under the heading "Licenses/' in
Table 33
69
Table XXXVIII.—Analysis of receipts from major privileges in specified cities: 1909
69
Table XXXIX.—Assessed valuations of property subject to general property taxes in cities having two or more rates of levy, with
rate and levy for each division of city or class of property: 1 9 0 9 . . . .
..,
71 72
Table XL.—Assessed valuation of property subject to special property taxes in cities having two or more rates of levy, with rate and
amount of levy for each class of property: 1909
73
Table XLI.—Assessed valuation of bank stock and mortgages in New York cities, with amount of taxes levied: 1909
73
Table XLII.—Receipts for schools from public trust and investment funds: 1909
74
Table XLIII.—Receipts for schools from interest on deposits: 1909
74
Table XLIV.—Payments for expenses of vacation schools: 1909
75
Table XLV.—Payments for expenses of special schools: 1909
77




CONTENTS.

5

GENERAL TABLES.
Page.

Table 1. —Date of incorporation, population, and area of cities having an estimated population of over 30,000 on June 1,1909
Table 2.—Net receipts from revenues and net payments for governmental costs, classified by division of the government, source
of receipt, and object of payment: 1909
Table 3.—Net receipts from property, business, and poll taxes, licenses and permits, and special assessment: 1909
•.
Table 4.—Receipts from departmental fees, charges, and sales: 1909
Table 5.—Net receipts from fines, forfeits, escheats, subventions, grants, gifts, donations, and pension contributions: 1909.*
Table 6.—Receipts from interest, rents, and privileges: 1909
Table 7.—Receipts of public service enterprises: 1909
Table 8.—Payments for expenses other than of public service enterprises: 1909
Table 9.—Payments for expenses of public service enterprises: 1909
Table 10.—Payments for interest on city debts: 1909
Table 11.—Payments for outlays: 1909
„
Table 12.—Receipts from the issue and sale of city debt obligations: 1909
Table 13.—Payments for the redemption and purchase of city debt obligations: 1909
^.
Table 14.—Nonrevenue receipts other than counterbalancing receipts recorded in revenue accounts and receipts from the issue and
sale of city debt obligations: 1909
.
.'
Table 15.—Nongovernmental cost payments other than counterbalancing payments recorded in expense, interest, and outlay
accounts and payments for the redemption and purchase of city debt obligations: 1909
Table 16.—Summary of receipts and payments, classified according to character or purpose, and of cash on hand at beginning and
close of year: 1909
t
Table 17.—Municipal service enterprises: Payments for expenses, receipts from the public, and expenses distributed to city depart­
ments and accounts: 1909
Table 18.—Amount of specified assets and value of public properties at close of year: 1909
Table 19.—Value at close of year of properties employed or held for specified purposes: 1909
Table 20.—Replacement value of public improvements: 1909
Table 21.—Gross debt and net funded debt at close of year, total and per capita, together with changes during year in funded debt
and in sinking fund assets: 1909
Table 22.—Funded debt and special assessment loans at close of year, classified by purpose of issue: 1909
Table 23.—Funded debt and special assessment loans at close of year, classified by year of maturity: 1909
Table 24.—Funded debt, special assessment loans, and revenue loans, at close of year, classified by rate of interest: 1909
Table 25.—Receipts from debt obligations issued and payments for those redeemed, classified by character of obligation: 1909....
Table 26.—Par value, premiums, discounts, and interest rates on funded debt obligations issued during the year and outstanding
at its close, together with interest rates on funded debt, special assessment loans, and revenue loans outstanding at
close of year: 1909
;.
Table 27.—Net receipts from revenues and net payments for governmental costs of public trust funds for municipal uses: 1909
Table 28.—Per capita net receipts from revenues and net payments for governmental costs: 1909
Table 29.—Per cent distribution of net receipts from revenues and of net payments for governmental costs: 1909
Table 30.—Gross payments for expenses other than of public service enterprises, total and per capita: 1909
Table 31.—Per cent distribution of payments for expenses other than of public service enterprises: 1909
Table 32.—Payments for expenses of street cleaning, refuse disposal, street sprinkling, and care of parks, classified according to
sources of receipts from which met: 1909
Table 33.—Receipts from public service corporations: 1909
Table 34.—Assessed valuation of property, basis of assessment, and taxes levied: 1909
Table 35.—Summary of appropriations and receipts for schools: 1909
Table 36.—Payments for schools: 1909
Table 37.—Current costs of school services: 1909
Table 38.—Payments for expenses of elementary day schools: 1909
Table 39.—Payments for expenses of secondary day schools: 19Q9
Table 40.—Payments for expenses of night, normal, and vacation schools: 1909




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120
132
135
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147
150
156
159
162
164
170
176
180
186
192
198
201
204
207
209
212
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240
256
259
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274




LETTER OF TRANSMITTAL.
DEPARTMENT OP COMMERCE AND LABOR,
BUREAU OF THE CENSUS,

Washington, B. C, December 16,1912.
SIR:

I have the honor to transmit herewith the annual report on financial statistics of cities having a population
of over 30,000 in 1909, this being the eighth 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 net costs of conducting the city's business, together with the net revenue collected and the
indebtedness 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.
The report was prepared by Le Grand Powers, chief statistician for finance and municipal statistics,
assisted by Morris J. Hole, Starke M. Grogan, Lemuel A. Carruthers, Charles P. Smith, and Ernst H. Meyer,
whose efficient work in the preparation of the report it is desired to acknowledge.
Very respectfully,

&

&
Director of the Census.

Hon. CHARLES NAGEL,

Secretary of Commerce and Labor.




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FINANCIAL STATISTICS OF CITIES
1909




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FINANCIAL STATISTICS OF CITIES HAVING A POPULATION
OF OVER 30,000: 1909.
INTRODUCTION.
Scope of report.—The present report of the Bureau
ef the Census is limited to a presentation of what it
designates as the "financial statistics/' or statistics
of the financial transactions and the financial condi­
tion, of cities having a population of over 30,000.
The Bureau also publishes what it calls " physical and
general statistics'* relating to the same cities. Such
statistics comprehend data relating to sewers, refuse
disposal, highways, parks, police, and kindred sub­
jects, and are published at irregular intervals. I n the
future they will be published in separate volumes.
Object of report.—In its financial statistics of cities
the Bureau of the Census seeks to present in com­
parable form the most important data contained in
the financial reports and records of cities. To secure
this object is a task involving many difficulties that
grow out of the great differences which exist in the
organization of American cities for the purpose of
local self-government, the lack of uniformity in their
systems of accounting, and the differences in their
methods of conducting business. A statement of
these differences and of the methods adopted by the
Bureau of the Census for overcoming the resulting
difficulties is here presented as an aid to the proper use
of this report, especially in comparing its figures with
those of local reports.
Differences in governmental organization,—In some
cities all local governmental activities are administered
by a single municipal corporation, while in other cities
they are distributed among a number of independent
governmental bodies. In the cities of the first class
the single municipal corporation is here spoken of as
the "city corporation," and the same term is applied
to the municipal corporation exercising the principal
authority in the cities of the second class. In the case
of the cities where the city corporation forms the only
governmental unit, its accounts, of course, furnish all
the data required for a complete presentation of the
financial statistics of the city, but in order to complete
comparable statistics in the case of other cities, it is
necessary to secure data from all the different units
that constitute the government of the city.
To illustrate the sources of the financial statistics of
cities published by the Bureau of the Census, it may be
mentioned that the statistics for Chicago include data
relating to the city corporation, the school district,
three park commissions, the sanitary district, and
Cook County, while the statistics for St. Louis include




data relating to the city corporation and the school dis­
trict. A list of the different governmental units in­
cluded in the several cities is given in Table 2.
Laxk of uniformity in accounting systems.—In some
cities the only books of account are those of the treas­
urer; in other cities additional books are kept by the
comptroller, auditor, or other official exercising the
duties of comptroller or auditor. I n 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 accounts and transactions, as well as
upon those of the departmental officials who immedi­
ately direct the expenditure of public moneys. The
treasurer's accounts always record the flow of cash
into and out of the treasury. The accounts of the
comptroller are, for most cities, primarily records of
moneys received by and of warrants or orders drawn
upon the treasurer in settlement of bills or claims,
though in a limited but growing number of cities they
comprise records of revenues, expenses, interest,
outlays, assets, and liabilities.
I n cities where the comptroller's books are records
of moneys received and warrants or orders drawn, the
treasurer's and comptroller's accounts with cash, or
with transactions, will agree for a given fiscal period—
as a month or a year—if the warrants or orders drawn
by the comptroller are all paid within the fiscal period
in which they are issued. Those accounts will differ,
however, if any warrants or orders remain unpaid at
the end of that fiscal period. The accounts of the two
officers will further differ in cities in which some
classes of payments can be made by the treasurer
without the issue of warrants or orders by the comp­
troller.
I n cities in which the comptroller's accounts relate
primarily to revenues, expenses, interest, outlays, as­
sets, and liabilities, no direct comparison can be made
between the principal accounts of the comptroller and
those of the treasurer. Comparison can be made,
however, between their accounts with cash and be­
tween the comptroller's accounts with claims accrued
or bills audited and the treasurer's accounts with
audited bills paid.
Census statistics based on comptroller's boolcs.—For
cities in which there is a comptroller or auditor the
Bureau of the Census bases its statistics primarily
upon the records of his office, using those of the treas­
urer as auxiliary thereto. When, however, there is no
(ID

12

FINANCIAL STA1 [STICS OF CITIES,

comptroller or auditor, the treasurer's books are used
as the basis. The reason for using the accounts of the
comptroller in preference to those of the treasurers
twofold: (1) The treasurer's books do not ordinarily
classify payments by object or receipts by source, as
do the comptroller's or auditor's, and it is only from
exhibits of transactions so classified that significant
statistics can be compiled; (2) in most cities the war­
rants, orders, or audits recorded in the comptroller's
or auditor's books for a given fiscal period represent
for that period more nearly than do the payments
recorded in the books of the treasurer the costs of
government (which constitute the most important
part of the census statistics of financial transactions),
for the reason that as a general rule some of the war­
rants, orders, or audits issued or recorded in or for any
given period are not paid until a subsequent period.
The comptroller's or auditor's books, therefore, con­
stitute a more satisfactory source of data for statistics
designed to show the cost of operating individual
departments and offices and of acquiring and con­
structing the several classes of properties or public
improvements or for computing the unit cost of serv­
ices rendered or improvements constructed or acquired,
such as the cost of education per pupil in the public
schools or of the construction or care and maintenance
of a particular class of paved highways per thousand
square yards of surface.
The reports and accounts of the comptroller or
auditor, while constituting the primary basis of the
financial statistics compiled by the Bureau of the
Census, do not of themselves, as a rule, furnish all the
data required for a complete record of the financial
transactions of any individual city for a given fiscal
pei^od. For the purpose of obtaining such a record,
setting forth fully both the costs of government for
the given period and their relation to the receipts of
cash during that period and the cash on hand at its
beginning and close, the Bureau of the Census com­
bines with the treasurer's statement of cash on hand
at the beginning and close of the year, and the comp­
troller's statement of cash receipts and warrants or
orders drawn or bills audited during the current year,
statements of those liquidated in the current year
but drawn or audited in previous years, and of those
drawn or audited in the current year but remaining
unpaid at its close.
In some of the cities whose affairs are administered
by a single municipal corporation all financial transac­
tions are centralized and recorded in the comptroller's
or auditor's office, and a complete statement can be
compiled from his records. In other cities of this
character the comptroller or auditor has authority
over and records only a part of the financial transac­
tions, and the final responsibility for other accounts is
divided among several officers or boards. In these
cities the Bureau of the Census secures statements
from the records of each officer or board having such




final responsibility, and the statistics that it presents
are obtained by consolidating these statements.
Differences in methods of conducting business.—The
i data relating to financial transactions secured for the
different cities from the books of the comptroller
and the treasurer, as described above, will not always
I be comparable, owing to differences in their methods
i of conducting business. They will be uniformly com­
parable only in the case of those cities with methI ods of transacting business which guarantee the
i recording of governmental costs in the fiscal year to
I which those costs relate. In all other cases their
comparability will depend upon the extent to which
the deferred accounts of different years are in like
total amounts and in like amounts for particular func­
tional activities. The Bureau of the Census has
hitherto been unable, without the expenditure of
more money and the employment of a larger force
than it has had at its command, to secure truly com­
parable statistics for the cities conducting business in
a manner which necessitates the recording of some of
their expenses in years succeeding the one in which
they accrue. It notes with satisfaction, however, that
the last few years have witnessed great improvements
in the business methods of cities, and that the relative
amount of expenses now audited in a fiscal year suc­
ceeding the one to which they relate is much less than
* it formerly was; and it is hoped that the introduction of
better business and accounting methods will in a few
years eliminate the factor of incomparability to which
attention is here called.
Improvement in governmental reports and accounts.—
Since the publication of the first report of the Bureau
of the Census on statistics of municipal finance, many
cities of the United States have greatly improved
the form of their financial reports and their
methods of accounting. This improvement has had
two quite different aspects, one a movement toward
uniformity and clarity in published reports, and the
other a movement toward the use of accounts of
greater administrative value. The act of Congress in
1898 authorizing the annual collection and publication
of the official statistics of cities containing over 30,000
inhabitants was a recognition of the need and value of
comparative statements of the financial transactions
and financial condition of cities. This act was the out­
come of an agitation by those interested in municipal
affairs for securing standard or uniform city reports
and standard or uniform accounts as the basis of those
reports. The same influence led the legislature of
Ohio to pass an act in 1901 requiring the use of uni­
form methods of accounting and uniform reports by
the municipalities of that state, and creating a state
office with power to enforce such uniformity and secure
the use of good business methods. Since that time
similar laws have been enacted in New York, Massa­
chusetts, Indiana, Iowa, Wisconsin, Minnesota, and
Washington. Cooperation between the offices or

INTRODUCTION.
bureaus in these states and the Bureau of the Census,
and popular discussion, have given a great impetus in
all parts of the United States to the movement for
standard and uniform municipal reports and for
improved methods of municipal accounting. City
officials, private accountants, and others have also
been making earnest efforts to improve as well as
standardize city accounts and to improve the methods
of transacting city business. The results of these
efforts have been of great value in advancing the
cause of good administration and providing a means
for greater publicity of municipal affairs. Recent
conferences of representatives from the Bureau of the
Census with representatives of the state offices or
bureaus of uniform municipal accounting of Ohio,Indiana, New York, Massachusetts, and Wisconsin,
and others interested in the subject, have, it is be­
lieved, by the adoption of an improved classification,
opened the way for the publication of better and more
uniform reports and the use of accounts which wTill in­
crease governmental administrative efficiency. As
fast as these ends are attained the difficulties and the
cost of compiling comparable municipal statistics will
decrease, and the utility of the reports will increase.
The establishment of state bureaus or offices with
power to enforce the use of uniform accounting and of
correct business methods has been the most important
single agency at work in recent years for securing bet­
ter municipal administration and increasing the effi­
ciency of local governments. The Bureau of the Cen­
sus can never become such an agent for the introduction
of practical improvements as these state bureaus and
offices are, but it can render them valuable leadership
or assistance, and by cooperating with them can aid in
the development of accounting principles and terminol­
ogy, in the standardization of municipal accounts and
reports, and in the improvement of methods of munici­
pal administration.
Need for standard terminology in accounting.—The
majority of private accountants and municipal ac­
counting officers are giving the most of their thought
to the improvement of their own systems of accounts
and methods of administration, while the subject of

13

uniformity of accounts and reports takes second place
with them. Until such uniformity is attained, differ­
ences will exist in accounting terminology, and sched­
ules and schemes of uniform accounting should be
accompanied by explanations of the classifications,
definitions of the accounting and financial terms em­
ployed, and a statement of the reasons for adopting
the classifications and terminology where they differ
from the usage of any considerable portion of the com­
mercial or governmental world. The publication and
discussion of such classifications and definitions will
open the way for the final selection of the terms best
adapted for universal use in governmental accounts
and for securing further improvement in reports.
Realizing the need of a standard and uniform ac­
counting and financial terminology as a basis for gov­
ernmental statistics of finance, the Bureau of the Cen­
sus some years ago made a study of the more impor­
tant terms used in governmental business. The re­
sults of that study have been published in earlier vol­
umes of the reports on the financial statistics of cities
having a population of over 30,000. The definitions
which were presented in those volumes have been dis­
cussed by accountants and city officials, and have
been revised from time to time. Some of those previ­
ously presented, with a few additional ones, are given
in the following pages. A more complete discussion
of accounting terminology, together with definitions of
terms omitted from this introduction, may be found
in the 1906 and 1907 reports on financial statistics of
cities.
Principal dosses of financial data.—The financial
data recorded in city accounts are readily separable
into two principal classes: (1) Those from which may
be prepared summaries of municipal financial transac­
tions, or statements of the outcome or results of those
transactions, for specified periods of time called fiscal
periods; and (2) those which when summarized will
constitute statements of the financial condition of
cities at specified times. The definitions which fol­
low cover the terms that are deemed most important
in the classification of data belonging to the class first
mentioned.

REVENUES AND COSTS OF GOVERNMENT.
Municipal revenues*—Municipal revenues are those
contributions of wealth which are received by mu­
nicipalities for meeting their expenses, interest, and
outlays, ahd which add to their assets without creat­
ing debt liabilities. They are contributions which
are obtained by or result from: (1) The levy of
taxes and special assessments, the imposition of fines
and penalties, the escheat of properties, the perform­
ance of services, the sale of materials, and the grant­
ing of privileges, incidental to the exercise of the
general functions of government; (2) the operation of
such public service enterprises as waterworks and gas
works; (3) the management of productive properties




and investments, and the loaning of moneys belonging
to the city where these are not held subject to condi­
tions of public trusts for municipal uses; (4) grants
and subventions by other civil divisions, and gifts,
donations, and pension contributions by private indi­
viduals and corporations; and (5) the management of
productive properties and investments, and the loan­
ing of moneys belonging to the city where these are held
subject to conditions of public trusts for municipal uses.
The revenues of a city for a specified fiscal year are
revenues which accrue for that year. They comprise
the amounts received by the city or that will be re­
ceived by it from (1) taxes levied to meet the city ap-

FINANCIAL STATISTICS OF CITIES.
propriations of the year; (2) the city's revenues earned
during the year by its public service enterprises, pro­
ductive properties, and investments, or through the
performance of services; (3) all other city revenues
which become due and collectible during the year that
are levied or collected for the fiscal year of the divi­
sion of the government of the city receiving; and (4)
such portion of the city revenues which are levied or col­
lected for a fiscal year that includes a part, but not all,
of the days of the fiscal year of the division of the city
receiving as the days so included are of a calendar
year.
Classification of revenues.—All revenues mentioned
under (1) in the paragraph entitled "Municipal reve­
nues/' and those listed under (4) which are received
for no specific purpose or subject to no specific condi­
tions, are here called general revenues; those referred
to under (2) and (3) are called commercial revenues;
and those mentioned under (4) which are received for
specified purposes or subject to specified conditions,
and all of those described under (5), are called trust
revenues. The principal general revenues mentioned
are taxes and special assessments.
Taxes.—Taxes are general enforced contributions of
wealth collected from individuals and corporations for
the support of the government and for meeting general
public needs, and levied without reference to the spe­
cial benefits which the contributors may severally de­
rive from the public purposes for which the amounts
received are expended.
Property taxes, which constitute the most important
American municipal revenue, are direct taxes upon
property. They are divided by the Bureau of the
Census into two classes, designated, respectively,
general and special property taxes.
General property taxes are those direct taxes upon
property which are assessed and collected by methods
which are practically uniform for all kinds of property,
while special property taxes are taxes upon specified
classes of property assessed and collected by methods
which are not applied in the* case of taxes upon prop­
erty in general. All general and most special property
taxes are apportioned according to the value of the
property subject thereto, and in so far as they are thus
apportioned are properly spoken of as ad valorem taxes.
General property taxes levied at the same rate upon
all property within the territory of the taxing power
are here called general levies of the general property tax.
General property taxes levied upon the property of
specified portions of the territory of the taxing power
or assessed at different rates in different parts of that
territory are here called local levies of the general property tax. Both general and local levies may be for a
variety of objects and may be authorized by any civil
division, and each may receive a specific designation
according to the object or purpose of the tax or the
civil division for whose benefit it is imposed.




Business taxes are taxes levied upon and collected
from persons, natural and corporate, by reason of their
business, where the levy and collection are not asso­
ciated with the granting of a license or permit to carry
on such business.
License or permit taxes, in some states called privilege
taxes, are taxes levied upon and collected from per­
sons, natural and corporate, where the levy and col­
lection are associated with the granting of a license,
permit, or privilege for carrying on a particular busi­
ness or occupation, or for performing a specified act,
or enjoying a specified favor.
Revenue levied and collected in connection with
the granting of licenses and permits includes, accord­
ing to the analysis of most writers on public finance, a
tax, as already defined, and a compensation for a serv­
ice, similar to that spoken of in a later paragraph as
a "fee." The fee is the charge for tho clerical labor
of issuing and recording the license or permit, and of
supervising the exercise of the general privilege granted
thereby, and the tax is the excess over tho fee. In
no case, however, is it possible to obtain from muni­
cipal records a segregation of the fees and taxes which,
according to the foregoing analysis, are associated with
the granting of licenses and permits. Municipal reve­
nues obtained through tho issue of licenses are, how­
ever, for the most part of the nature of taxes. The
same condition holds with reference to permits, though
to a lesser extent. Further, fees are always received
in return for services performed, and not for privileges
granted, while receipts from licenses and permits are
primarily in return for privileges granted, and only
incidentally for services performed.
PoU taxes or capitation taxes are taxes assessed upon
natural persons without regard to ownership of prop­
erty. They may be levied uniformly upon all males
of a specified age, or graded according to occupation
or otherwise. In some cities they are levied at a fixed
amount against all persons assessable therewith, and
in others they are quasi property taxes based upon
an arbitrary valuation of polls. Poll taxes graded
according to occupation are also called occupation
taxes.
Special assessments.—Special assessments are en­
forced contributions levied under the taxing or police
power to defray the costs of specific public improve­
ments or public services undertaken primarily in the
interest of the public. They differ from general prop­
erty taxes in that they are apportioned according to
the assumed benefits to the property affected by tho
improvements made, or t h e assumed benefits to indi­
viduals or corporations by reason of the services per­
formed.
Fines and forfeits.—Fines and forfeits are contri­
butions of wealth exacted from individuals and cor­
porations as punishment for violations of the law, or

REVENUES AND COSTS OF GOVERNMENT.
on account of failure to carry out the terms of specified
agreements.
EscTieats.—Escheats are amounts of money received
from the disposal of property whose owners can not be
ascertained.
Revenues from 'privileges.—Revenues from privileges
are amounts of wealth exacted from individuals and
corporations in compensation for special rights in and
upon the highways. The special rights or privileges
for which these revenues are exacted are divided by the
Bureau of the Census into two classes called, respec­
tively, "major" and "minor." Major privileges are
those which are exclusively enjoyed by public service
corporations and which such corporations must possess
in order to carry on their operations, while minor
privileges are the rights to utilize for business purposes
specified portions of the highways, or the spaces above
or below them, which are granted to private individuals
as well as to public service and other corporations. I t
should be noted, however, that moneys derived from
the use of the streets in connection with the manage­
ment of municipal markets, including so-called curb
markets, are classified by the Bureau of the Census'as
revenue of markets.
Fees and charges.—Fees and charges are contribu­
tions which are exacted as compensation for specific
services rendered by the government.
Fees are collected for services which are never
performed except by governments, while charges are
collected for services which are similar in charac­
ter to those performed by one individual for another.
The amount of the fee for any given service is usually
established by statute, and the fee is generally col­
lected in advance. On the other hand, charges can
be definitely determined only upon the completion of
the work or service, and advances are made only to
guarantee the payment of the c.osts when determined.
Subventions and grants.—Subventions and grants
are gratuitous contributions made by one govern­
ment to another. In the use of these terms the
Bureau of the Census applies the designation subventions to those contributions for specified purposes
made by the nation and by states and counties to
their minor civil divisions which are granted subject to
the formal compliance by the recipient with certain
prescribed conditions, while the term grants is applied
only to those contributions of one government to
another which are made without the establishment of
conditions.
Donations and gifts.—Donations and gifts are gratui­
tous contributions made by private individuals and
corporations to governments. The Bureau of the
Census uses the term donations in referring to those
contributions from private sources which are for the
establishment or maintenance of almshouses, hos­




15

pitals, infirmaries, schools, libraries, and kindred in­
stitutions, and applies the designation gifts to all other
contributions by private individuals and corporations
to governments, including contributions for the relief,
support, education, compensation and reward, or gen­
eral benefit of specified individuals or classes of indi­
viduals. Donations and gifts are accepted either with
or without specified conditions as to theiruse andinvestment, and constitute either general or trust revenues.
Pension contributions.—Pension contributions, ac­
cording to the Bureau of the Census, are amounts
collected from policemen, firemen, teachers, and other
governmental employees toward the payment of pen­
sions and the maintenance of pension funds in the
interest of the class of employees contributing. Pen­
sion contributions are always received subject to con­
ditions, and thus always constitute trust revenues.
Other revenues.—Governmental revenues obtained
from productive properties and investments, and
from the operation of productive enterprises, include
rents, interest, receipts from the sale of manufactured
products, etc., the same as in a private business. The
classification of such revenues and the terminology
employed in connection therewith are identical with
those employed in connection with private productive
enterprises.
Municipal governmental costs,—Municipal govern­
mental costs are the costs of cities for protecting
person, property, and health, providing social neces­
sities and conveniences, caring for the dependent and
delinquent classes, bettering social conditions, and
performing other services and carrying on other
activities for which the cities have authority, together
with interest on city debts, and the losses and depre­
ciation of property suffered during the performance of
the services and the carrying on of the activities
mentioned.
I The governmental costs of a ciiy for a specified fiscal
year are the costs of services employed, the value of
materials consumed and property lost, and the depre­
ciation of property values experienced in maintain­
ing the government and carrying o n its activities
during the year, together with interest on city debts,
and the costs of the permanent properties and im­
provements acquired or constructed during the year.
Municipal governmental costs are readily separable
into three principal classes, here referred to as expenses,
interest, and outlays.
Municipal expenses.—Municipal expenses are the
governmental costs of cities, other than for interest,
from which no permanent or subsequently convertible
value is received or receivable. They include (1) the
costs of cities, exclusive of those arising in connection
with the construction or acquisition of permanent
properties and improvements, on account of services
I employed, property rented, and materials utilized in

16

FINANCIAL STATISTICS OF CITIES.

connection with the maintenance and operation of the
government, the conduct of municipal undertakings,
and the management of trusts; and (2) their losses re­
sulting from defalcation, bank failure, and other causes,
and the depreciation of the value of their permanent
properties and public improvements* Municipal ex­
penses are here separated into three principal classes,
namely, general, commercial, and trust.
The general expenses of municipalities are those
incurred by them in connection with the exercise of
their general governmental functions.
The commercial expenses of municipalities include
(1) the expenses of public service enterprises, or the
costs of operating and maintaining those depart­
ments and enterprises, such as municipal water­
works and gas works, which are organized for the pur­
pose of providing the public and the city with some
public utility or service; and (2) the expenses of
general investments, or the costs of managing the prop­
erties held as general or free investments.
The trust expenses of municipalities are the costs of
caring for and maintaining the property left in trust to

cities for specified municipal purposes or uses, and for
administering the trusts as directed by those establish­
ing them.
Municipal interest.—Municipal interest is the cost
of cities for the use of credit capital.
Municipal outlays.—Municipal outlays are the costs
of land and other properties and public improvements
more or less permanent in character which are
constructed or acquired by municipalities for use in
the exercise of their municipal functions or in connec­
tion with the business undertakings conducted by
them.
Municipal outlays are here separated into two
classes, general and commercial, corresponding sub­
stantially to the classes of expenses bearing the
same designations. The general expenses and gen­
eral outlays are also classified according to depart­
ment and function or account, as in Tables 8 and
11, and the commercial expenses and outlays, which
relate chiefly to public service enterprises, according
to the nature of the enterprise, etc., as in Tables 9
and 11.

SUMMARIES OF MUNICIPAL FINANCIAL TRANSACTIONS.
Importance of accounting summaries.—In govern­
mental as well as in private business, accounts are made
of assistance in administration mainly through the
instrumentality of summaries or condensed statements
of the information contained in them. Without such
summaries it is impossible for an administrative officer
or other person to gather from accounts any compre­
hensive knowledge of a given business. The char­
acter of the summaries that are employed by any gov­
ernment determines in large measure the extent to
which its accounts can be made of assistance in its
administration and the extent to which the people
$re given intelligible statements with respect to
the public business. The summaries employed in
accounting are readily separable into two groups here
spoken of as (1) principal or general, and (2) departmental, functional, or subordinate, according to whether
they relate to a business in its entirety, or to the
various divisions and subdivisions thereof. Consider­
ation is here given only to the principal or general
summaries that may be employed to show the outcome
of municipal financial transactions.
Summary of municipal revenues and governmental
costs.—Of the many summaries of municipal trans­
actions that may be prepared none has greater
administrative value than that of municipal revenues
ami municipal governmental costs. The balance of
such a summary will show, for the great majority of
American cities, an excess of governmental costs over
revenues. Such a balance measures the extent to
which the cities, for purposes of convenience or for
reasons of public policy, have deferred making col­
lections from or levies Upon their taxpayers for meet­
ing the current costs of government. I t also shows




approximately the amount of increase which has been
made in the net public indebtedness—that is, the total
indebtedness, less the assets or possessions available
or accumulated for amortizing outstanding debt.
An excess of revenues over the costs of government,
on the other hand, represents the extent to which the
net indebtedness of the city has decreased during the
year. The balance shown by tho summary may thus
be spoken, of as a statement of the outcome or result
of current financial transactions expressed in terms
of an increase or a decrease of net indebtedness.
Summary of revenues and expenses and interest—
Of lesser administrative importance, but possibly of
equal economic significance, is a summary of reve­
nues and expenses and interest, which may be pre­
pared from the same accounts as the summary last
described. This summary corresponds in many re­
spects to the profit and loss summary prepared by
transportation companies and certain other private
enterprises to measure the results or outcome of busi­
ness operations for a given period; but it has a dif­
ferent significance, except in the special accounts of
such quasi productive enterprises as waterworks and
gas works; for, except in these enterprises, no trans­
actions of a government can be said to give rise to a
profit in the commercial sense of that word, owing to
the fact that governments are organized to expend
and not to make money.
A summary showing the excess of governmental
revenues over expenses and interest, measures the
extent to which the current revenues of the city are
available for meeting the costs of constructing or
acquiring permanent properties and public improve­
ments, purchasing investments, or reducing indebted-

SUMMARIES OF MUNICIPAL FINANCIAL TRANSACTIONS.
ness. This excess of revenues over expenses and
interest has been designated by various accountants
and city officials as "surplus/' "current surplus," or
"current revenue surplus;" but none of these purely
commercial terms is fully applicable or significant in
governmental accounting. By reason of this fact
many good accountants and many government offi­
cials decline to use them in municipal accounting,
and are inclined to give to summaries of this character
less consideration than they deserve by reason of their
actual economic and administrative value.

17

The Bureau of the Census, while recognizing the
value of this summary, prefers to speak of the differ­
ence between the revenues and the expenses and
interest of a city for a given year as " t h e excess
of revenues over expenses and interest," or vice versa,
and this practice will be followed until some brief
term can be suggested which describes this balance in
municipal accounting as accurately as the term "sur­
plus," "revenue surplus," or "current revenue sur­
plus" describes the corresponding balance in commer­
cial accounting.

RECEIPTS AND PAYMENTS.
The most important statistics of municipal finan­
cial transactions are those relating to municipal reve­
nues and municipal governmental costs, to which
attention has been called in the definitions and state­
ments given above. The census statistics relating to
these revenues and costs, as well as all other census
statistics of financial transactions, are compiled from
data taken, as has already been stated, from the
books of city comptrollers or auditors and the city
treasurers. The data thus obtained are primarily
those of receipts and payments; whence it follows that
the census statistics relating to revenues and govern­
mental costs, as well as those relating to other muni­
cipal financial transactions, are, broadly speaking,
Statistics of receipts and payments. To set forth
clearly the character of these statistics, therefore,
definitions are presented for the terms "receipts"
and " p a y m e n t s " as here used and for the various
classes of receipts and payments recognized by the
Bureau of the Census.
Receipts.—Receipts are primarily amounts of money
or its equivalent, including bills receivable, credits,
services, and forms of material wealth other than
money, that in the conduct of business (1) are taken
in or otherwise placed at the disposal or to the credit
of the recipient; (2) are received for the use, benefit,
or credit of another person, or for some specific pur­
pose, use, or trust; or (3) are entered in cash or
other accounts for the purpose of accounting for the
acquisition of assets or the amortization of liabili­
ties. Amounts of money or its equivalent may be
received (1) in settlement of claims in favor of the
recipient; (2) in ways that give rise to claims against
or debts of the recipient; or (3) in exchange for other
forms of wealth.
The greater portion of the receipts whose statistics
are included in this report are those popularly called
"receipts of cash," and are represented by credit
entries in the cash accounts of the city treasurers and
comptrollers or auditors. They include receipts of
money, and also of checks, drafts, and other instru­
ments of credit. A description of the receipts here
included which are not recorded in local cash accounts
or can not properly be spoken of as "cash receipts"
is given on this page and on page 19 under the headings
50054°—12



2

"Accounting receipts and payments" and "Transfer
receipts and payments."
Payments.—Payments
are primarily amounts of
money or its equivalent, including bills payable,
credits, services, and forms of material wealth other
than money, that in the conduct of business (1) are
disbursed or otherwise used in the settlement of
claims or for the final discharge of debt liabilities of
the payer; (2) are delivered for the use, benefit, or
credit of specified individuals, or for specific purposes,
such as meeting appropriations or expenditures;
or (3) are entered of record in cash and other
accounts for the purpose of accounting for the dis­
posal of assets or the incurring of liabilities.
The payments for which statistics are presented in
this report are in great part those derived from the
books of account of the city comptrollers or auditors.
A few, however, are derived from the books of the
city treasurers. The greater portion of the payments
derived from the books of the comptrollers or auditors
represent warrants or orders drawn by those officials
on the city treasurer in settlement of bills, claims, or
pay rolls, while those derived from the treasurer's books
generally represent the disbursement of cash in satis­
faction of the warrants of the comptroller or auditor.
Both classes of payments are what in the commercial
world are called "cash payments." But to dis­
tinguish them, the two classes are here referred to as
the "payments of the comptroller or auditor" and
the "payments of the treasurer," respectively. The
first class of payments are also sometimes spoken of
as warrant payments. Payments included in this
report other than those above mentioned are described
in later paragraphs under the headings "Accounting
receipts and payments" and "Transfer receipts and
payments."
Accounting receipts and payments are terms applied
to amounts included in the census statistics of receipts
and payments which represent entries in cash accounts,
warrant registers, and other local accounts and finan­
cial statements but which do not represent financial
transactions that increase or decrease the city cash,
being amounts included with "other receipts and pay­
ments for the purpose of presenting the most ac­
curate statement possible of current governmental

18

FINANCIAL STATISTICS OF CITIES.

costs in terms of payments. The greater number of
the accounting receipts and payments thus intro­
duced into the census statistics are those described on
page 19 as "Transfer receipts and payments."
Of accounting receipts and payments other than those
designated "Transfer receipts and payments/' the most
important are those employed to adjust the comptroll­
er's accounts of warrant payments and of judgments to
the treasurer's statement of cash balances as shown by
the treasurer's cash account. To make this adjust­
ment, the Bureau of the Census includes with its receipts
from the issue of debt obligations accounting receipts
equal to the amount of warrants or audits and judg­
ments registered but not satisfied during the year, and
includes with its other payments, accounting payments
equal to the amount of warrants or audits and judg­
ments of the previous year that are satisfied during the
year. The accounting receipts thus introduced repre­
sent the value of the materials, services, and other
equivalents of cash which were received by the cities
and paid for by the issue of the warrants, together with
the amount of the accrued claims resulting from liti­
gation represented by judgments registered, and the
corresponding accounting payments represent the cash
payments made by the treasurer during the year in
liquidation of the warrants and judgments of the pre­
ceding year.
A second class of accounting receipts sometimes
included in the census statistics to assist in the prepara­
tion of comparable statements of current expenses and
outlays comprises those employed in adjusting the cash
payments for storehouse supplies with the storekeeper's
statement of the value of the supplies delivered by
him on requisition and charged to expense and outlay
accounts, when the total value of the supplies so
charged exceeds the payments for supplies purchased.
The Bureau of the Census makes this adjustment by
including with its other receipts accounting receipts
equal in amount to the excess of the value of the sup­
plies delivered on requisition over the total payments
for storehouse supplies. The accounting receipts so
included represent the receipts of supplies in prior
years on account of the governmental costs of the fiscal
year for which the report is made.
A third class of accounting receipts occasionally in­
cluded in the census statistics comprises those employed
to assist in the preparation of an accurate statement of
the expenses of municipal service enterprises, when ac­
count is taken of the depreciation of their properties
and there are no outlay payments from which to
deduct offsetting depreciation.
A second class of accounting payments included in
the accompanying statistics are those recorded in local
cash accounts which represent losses suffered through
defalcation of city officials, bank failures, and kindred
causes.
Fiscal year of receipts and payments,—Some receipts
of taxes and other revenues included in this report




were levied to meet the appropriations of preceding
years, and may therefore be spoken of as receipts for
those years. With these exceptions and the exception
of the accounting receipts described above, which
represent the receipts in prior years of supplies equal
in amount to those charged in the current year as
governmental costs in excess of those paid for during
that year, all receipts included in this report are
receipts for the fiscal year for which the report is com­
piled. Further, all receipts here included, with the
exception of the accounting receipts last mentioned,
were realized during the year to which they relate.
All payments here included are for the fiscal year to
which they relate. They are all made during that
year with the exception of (1) those warrant payments
made after the close of the year for bills audited
before the close, and those made by cities whoso comp­
trollers or auditors held their books open for a few
days or a month to receive bills for audit; and (2) the
accounting payments balancing the accounting receipts
mentioned above.
Primary classification of municipal receipts and payments.—The primary classification of municipal re­
ceipts and payments made use of by the Bureau of
the Census in its financial statistics of cities, and one
of the most important classifications possible, is a
classification that separates revenue receipts from
other receipts, and governmental cost payments from
other payments, substantially as set forth in the defi­
nitions which follow.
Municipal revenue receipts comprise the net amounts
of cash or its equivalent received on revenue account
(1) by a city from the public and (2) by one division,
enterprise, department or fund of a city from another,
after deducting all amounts which on account of error
or for other reasons have been returned or arc to be
returned. Receipts from revenues are readily classified
according to the specific source from which they are
derived, and when thus classified fall into three prin­
cipal classes, namely, receipts from general revenues,
receipts from commercial revenues, and receipts from
trust revenues. These receipts may be further sepa­
rated into subordinate groups and subgroups and given
the same designations as have been applied to the cor­
responding subordinate classes of revenues (p. 14).
These receipts are summarized in Table 2.
Municipal nonrevenue receipts comprise all receipts
of cities other than municipal revenue receipts as de­
fined above. The most important classes of these
receipts are (1) receipts from the issue or sale of mu­
nicipal debt obligations, (2) receipts from the sale of
investments and supplies, (3) trust and agency re­
ceipts, and (4) counterbalancing receipts.
The receipts included in classes (1) and (2) are suffi­
ciently described by their titles; they are reported in
Tables 12 and 14. Those included under (3) are the
amounts which the municipal government receives as

RECEIPTS AND PAYMENTS.

19

agent for other civil divisions, or receives as quasi Municipal payments to ike public are amounts of cash
trustee for private individuals, or under public trusts or its equivalent which, in the satisfaction or settle­
for nonmunicipal uses; they are reported in Table 14. ment of claims against the city, the city officials
The receipts mentioned in (4) are further described in pay to the public, including the governments of other
civil divisions.
a later paragraph and are summarized on page 46.
Transfer receipts and payments.—Municipal transfer
Municipal governmental cost payments comprise the
net amounts of cash or its equivalent paid on expense, receipts are amounts of cash or its equivalent which
interest, and outlay accounts (1) by a city to the are received by one division, fund, enterprise, depart­
public, and (2) by one division, enterprise, depart­ ment, office, or account of the city from another.
ment, or fund of a city to another, after deducting Municipal transfer payments are amounts of cash or
(a) all amounts which on account of error or for other its equivalent which are paid by one division, fund,
reasons have been returned or are to be returned, and enterprise, department, office, or account of the city
(ft) all amounts which have been received from fire to another.
insurance adjustments and sales of property credited
Municipal transfer receipts and payments include
to outlays on property accounts. Payments for gov­ all amounts of cash or its equivalent that are trans­
ernmental costs are readily classified according to the ferred by the use of warrants or by debit and credit
specific object for which made, and when thus classi­ entries in accounts, from one division, fund, enter­
fied, fall into three principal groups, namely, payments prise, department, office, or account of the city to
for expenses, payments for interest, and payments for another, each transfer involving a transfer receipt and
outlays. The payments for governmental costs may a transfer payment. The great majority of transfer
be further separated into groups and given designa­ receipts and payments are recorded in the same
tions corresponding to those that have been indicated accounts of the treasurer or comptroller as are the
for expenses, interest, and outlays (p. 16). These pay­ receipts from and payments to the public. They are
ments are summarized in Table 2 and given in detail receipts and payments popularly spoken of as "cash
in Tables 8 to 11.
receipts " and "cash payments," representing the war­
Municipal nongovernmental cost payments comprise rant payments by one division or fund of the gov­
all payments of cities other than municipal govern­ ernment of the city to another, including with the
mental cost payments as defined above. The most fund transfer receipts and payments all amounts
important classes of these payments are (1) payments received by one administrative or departmental fund
for the redemption of municipal debt, (2) payments for that are paid by another. All transfer receipts and pay­
the purchase of investments and supplies, (3) trust and ments may with propriety be called "accounting re­
agency payments, and (4) counterbalancing payments. ceipts and payments," as are those previously described
The payments included in classes (1) and (2) are on page 17. The principal transfer receipts and pay­
sufficiently described by their titles; they are reported ments not recorded as above stated and not repre­
in Tables 13 and 15. The payments included in (3) are sented by debit and credit entries in the cash and
the amounts which the municipal government dis­ warrant accounts of local divisions and funds of the
burses as agent for other civil divisions, or disburses as government of the city are described in the following
quasi trustee for private individuals or under public paragraphs.
trusts for nonmunicipal uses; they are reported in
Mention is first made of a class of receipts and pay­
Table 15. The payments mentioned in (4) are further ments that are sometimes introduced for accounting
described in a later paragraph (p. 21), and are sum­ purposes into the census statistics, but which are not
marized on page 46.
similarly included in the local cash accounts or warrant
Secondary classification of municipal receipts and pay- registers. They are the receipts and payments that
ments.—In addition to the foregoing primary classifica­ are employed (1) in the case of cities which include some
tion of municipal receipts and payments, the Bureau of interest payments on borrowed capital as costs of
the Census makes use of a secondary classification, public properties in process of construction, and (2)
which in some respects is as significant and important in the case of cities which include some of their pay­
as the primary. It is based upon the distinction be­ ments of interest as current costs of operating their
tween receipts from and payments to the public, on the municipal service enterprises. To make complete
one hand, and receipts and payments between divi­ statements of the interest payments of these
sions, funds, or accounts of the city, on the other. Thus cities comparable with those of other cities, and
classified, receipts and payments are spoken of as at the same time to present the local statements of
receipts from and payments to the public and transfer costs of constructing public properties or operating
receipts and payments.
municipal enterprises, the Bureau of the Census dupli­
Receipts from and payments to the public.— Municipal cates the interest payments charged to the outlay
receipts from the public are amounts of cash or its accounts, or accounts with the operation of the enter­
equivalent which the city receives from the public, prises, and balances these payments by receipts on
including the governments of other civil divisions. interest account. The duplicated jnterest payments



20

FINANCIAL STAT1STICS OF CITIES.

and the balancing receipts on account of interest are given in connection with the primary classification of
properly spoken of as accounting receipts and pay­ receipts and payments. The transfer receipts and
ments, and are at the same time interest transfer payments of cities, when classified according to
the character of the transactions involved in the
receipts and payments.
A second class of accounting transfer receipts and transfers, are designated as general, service, in­
payments not included in local cash or warrant terest, and investment transfer receipts and pay­
register accounts, which are occasionally introduced ments; and when classified by the degree of independ­
into the census statistics of municipal receipts and pay­ ence of the divisions, departments, or offices between
ments, are receipts and payments on account of public which the transfers are made, they arc designated as
utilities, such as water and light, that are utilized by major and minor transfer receipts and payments.
General transfei* receipts and payments are amounts
the city departments, where the value of such utilities
is fully set forth in the statements and reports of the of cash or its equivalent received and paid by transfer
enterprise but not included in the accounts or reports between independently administered divisions, funds,
of the city comptroller, auditor, or treasurer. These or enterprises, where the receipt is not associated with
are service transfers of public utilities or materials the performance of services, the purchase of securities,
by the introduction of which the Bureau of the Census the payment of interest on securities, or the rent of
is able to present more accurate statements of the real property.
Service transfer receipts and payments are the re­
costs of conducting the various city departments, and
ceipts
and payments included in the census statistics
also of the results obtained by operating the enter­
of municipal financial transactions that represent the
prises concerned.
A third class of accounting transfer receipts and value of (1) the public utilities, such as water, gas,
payments introduced into the census statistics of and electric current, furnished by municipal enterprises
financial transactions are those which represent the for city uses; (2) the services performed, and the ma­
value of the services performed by the inmates of terials and other equivalents of cash furnished by one
penal and charitable institutions upon the city streets governmental division, fund, department, or office
and in the city parks. Through the introduction of for another, or for a municipal enterprise; and (3)
these accounting receipts and payments which are the accounting transfer receipts and payments de­
based upon information obtained from the city offi­ scribed on pages 19 and 20.
cials, the census statistics become more complete state­
Interest transfer receipts and payments are the re­
ments of the costs to the taxpayers of conducting ceipts and payments included in the census statistics
the penal and charitable institutions, and also of the of municipal financial transactions which represent (1)
costs of constructing highway improvements or of the receipts shown on the books of city funds with
maintaining the parks and highways.
investments and the counterpayments shown on those
Significance ofilie secondary classification of municipalof the city corporation or division of the city govern­
receipts and payments.—The segregation of municipal ment on account of amounts paid by the corporation
receipts and payments into the two principal classes or division to the funds as interest on municipal secu­
termed "receipts from and payments to the public" rities or debt obligations held by those funds, and (2)
and "transfer receipts and payments" is of great sig­ the accounting interest transfer receipts and payments
nificance, since a receipt of cash or any specific equiv­ described on page 20.
alent thereof from the public increases the amount of
Investment transfer receipts and payments are muni­
such cash or specific equivalent in the possession or cipal receipts and payments recorded in the books of
control of the government, and a payment or deliv­ city funds with investments, and in the books of the
ery to the public decreases the amount of such cash city corporation or other divisions of the government
or specific equivalent, while corresponding receipts of the city representing the valuo of securities or other
by one division, fund, or account of the city from investments received by one fund from another, or
another effect no change in the amount of cash or such the value of the governmental debt obligations re­
equivalent. In recognition of the fact that municipal ceived by the city corporation or one of the other
receipts and payments of one class increase or de­ divisions of the government from a fund or by a fund
crease the cash or other wealth in the possession of the city from the city corporation or one of the
of the city, and those of the other do not, the receipts other divisions of the city government.
from and payments to the public are sometimes
Major transfer receipts and payments are amounts
spoken of in this report as actual receipts and pay- of cash or its equivalent transferred by one independ­
ments, and the transfer receipts and payments as ent division or fund of a government to another.
nominal or accounting receipts and payments.
Minor transfer receipts and payments are amounts
Subclasses of receipts and payments.—The only of cash or its equivalent received by one office or
significant classification of municipal receipts from account from another, or transferred from one account
and payments to the public are those previously of a division of a government to another. The greater




RECEIPTS AND PAYMENTS.
portion of such transfers recorded in city accounts are
treated by the Bureau of the Census as accounting
credits and debits and are eliminated from its pub­
lished statistics.
The counterbalancing receipts and payments of a
municipality to which references have been made on
pages 18 and 19 include the amounts of cash or its
equivalent received from and paid to the same indi­
vidual, and the amounts received and paid for the
same object in certain specific cases. They are of six
distinct classes, namely: (1) Receipts and payments
which on account of error or for other reasons have
been returned, and the counterbalancing payments
and receipts in correction or return of the receipts and
payments first mentioned; (2) receipts for accrued
interest on original sales of city securities to the public,
which are balanced by payments for interest at the
first interest payment thereafter; (3) payments for
accrued interest on bonds and other securities pur-

21

chased by funds with investments, which are balanced
by later receipts of interest by the funds purchasing;
(4) receipts from debt obligations issued and assumed
which are balanced by amounts paid for the redemp­
tion of debt obligations or liquidation of indebtedness
during the same fiscal period; (5) payments for out­
lays which are balanced by receipts from sales of real
property, and receipts from insurance companies on
account of losses by fire; and (6) accounting payments
tabulated as expenses which represent payments for
outlays that are offset by depreciation in the value of
permanent properties. These accounting payments and
their offsets are tabulated in this report as "Service
transfer receipts and payments" (see explanatory text
for Table 17, p. 47). For the sake of brevity the re­
ceipts and payments returned for the correction of
error or for other reasons, and referred to under (1),
are frequently given the specific designation of refunds
or refund receipts and payments.

SUMMARIES OF RECEIPTS AND PAYMENTS.
Summary of net receipts from revenues and net pay- financial accounts of the several cities. The receipts
ments for governmental costs.—In Table 2 of this report and payments are divided into two principal classes—
is presented a classified summary of the net receipts receipts from and payments to the public, and receipts
from revenues and the net payments for governmental from and payments *to divisions, departments, offices,
costs. The table shows as fully as can be done by a enterprises, and funds of the city. The receipts from the
statement of receipts and payments the results or public are subdivided into net receipts from revenues
outcome of governmental transactions, as already and other receipts from the public. The payments to
explained under the heading "Summary of munici­ the public are also subdivided into two classes—net
pal revenues and governmental costs" (p. 16). In payments for governmental costs, and other payments
arranging the table, only receipts from and payments to the public. Such a summary shows the net changes
to the public, as defined above, have been considered. in the amount of cash in the treasury of the city as the
Summary of receipts from revenues and payments for result of all the financial transactions of the year.
Summary of budgetary receipts and payments.—A
expenses and interest.—Table 2 also presents a compara­
tive exhibit of the receipts from revenues and the pay­ comparative summary of the receipts and the pay­
ments for expenses and interest. The significance of ments of a given fiscal year in accordance with
this summary in municipal accounting has already the terms of the budget, or annual appropriation act,
been discussed under the heading ' 'Summary of rev­ is one of the most valuable, from an administrative
enues and expenses and interest." Taken in connec­ point of view, of the summaries of their financial
tion with the other data given in the table, the excess transactions that can be prepared by individual cities.
of receipts from revenues over payments for expenses An exhibit of such summaries for the different cities,
and interest shows the extent to which the several while of little advantage for direct comparison, would
cities are meeting their outlays or paying for their show the various administrative operations pursued
permanent properties and public improvements out of by cities in financing the acquisition of their permanent
revenues, and to what extent they are throwing the properties and the construction of their permanent
improvements, and in providing for the amortization
burden of such expenditures upon the future.
Summary of all receipts and payments.—Table 16 of of their debts. The Bureau of the Census hopes to
this report presents for all cities a condensed summary present such summaries of municipal receipts and
of the total receipts and payments recorded in the payments at no distant date.
ASSETS, PROPERTIES, PUBLIC IMPROVEMENTS, LIABILITIES, AND PROPRIETARY INTERESTS.
Private and governmental statements of business con- concern. It has a particular value in governmental
dition.—In private accounting, a statement of the con­ accounting; hence attention is here called to the finan­
dition of business is a summary, in balance-sheet cial data that must be recorded with approximate
form, of assets, liabilities, and proprietary interests. correctness in municipal accounts if those accounts
A municipal statement of assets, liabilities, and pro­ are to provide information on which may be based a
prietary interests has a significance altogether different summary of the public properties, improvements, and
from that of a similar statement made by a private assets, liabilities, and proprietary interests of cities



22

FINANCIAL STAT]ISTICS OF CITIES.

that may be of any administrative importance or current expenses, interest, and outlays,^ for invest­
ment, and for meeting the claims of creditors. They
significance.
In private accounting, the term "assets" is applied include cash, materials and supplies, authorized but
to all the properties or wealth in the possession or uncollected revenues, prepayments, advances to fiscal
control or at the disposal of an enterprise. For con­ agents, and bills and accounts receivable. The ac­
venience of administration these assets are separated counts of most governments with their current assets
into two classes designated as current and fixed, include considerable amounts of nominal assets in the
current assets being those which are available for form of uncollectible revenues not properly written
use in meeting the current expenditures, while fixed off. The recorded assets which represent cash or its
assets are those which are employed in the accomplish­ equivalent in the possession or control of a government
ment of the principal purposes of the enterprise and constitute its actual current assets.
The terms "cash," "materials and supplies," " p r e ­
which are expected to have a life in service of more
payments,"
"advances to fiscal agents," "bills receiv­
than one year.
Many accountants employ the term " a s s e t s " in able," and "accounts receivable," appear to convey
speaking of, or in their accounts with, the wealth in the well-defined ideas and to be used with sufficient uni­
possession or control of a government. A growing formity to render it unnecessary to define them here.
Invested assets, or investments, are those resources
class of accountants and government officials, how­
ever, prefer to use the terms permanent properties and or forms of wealth which have been acquired or are
public improvements in speaking of the possessions of held by governments for such purposes as securing an
cities that correspond to the fixed assets of private income from their use, deriving gain from their rise in
enterprises, and employ the term "assets" only in value, avoiding losses that would otherwise be suffered,
referring to other forms of wealth in the possession of and securing other possible advantages through their
the city. Such a terminology assists in keeping to acquisition and possession.
Funds is a designation applied in common to the
the front the great difference that exists between '
the objects and viewpoints of private and govern­ current and invested assets of a government. This
mental business. I t is a usage which recognizes, the meaning of the term in the plural is to be distinguished
fact that municipal debts are not claims upon city from the narrower significance which it has always
properties and public improvements, but upon the pri­ in the singular, and often in the plural. A fund is an
vately owned property of the citizens subject to taxa­ amount of money or other wealth devoted to or avail­
tion. This report uses the,word "assets" in this able for a specific purpose, while funds, as defined
restricted sense, as exclusive of permanent properties above, are moneys or other forms of wealth available
for general governmental expenditures, including the
and public improvements of cities.
Municipal assets.—The assets of cities are the cash special purposes of investment.
and other wealth in their possession or at their disposal
Properties is the designation employed by the Bureau
which have been acquired or provided for meeting of the Census in referring to land used for all govern­
governmental costs and paying debts, or which are mental purposes, to buildings and other more or less
held subject to the conditions of public trusts.
permanent structures on such land, and to furniture,
Classification of assets.—In accounts, assets are tools, apparatus, and other equipment having a life in
always represented by debit entries and balances. service of more than one year, excepting hand tools
Some of the debit entries and balances in the asset and other small portable tools which may be lost or
accounts of governments represent wealth actually in stolen and of which no accounting record is kept.
their possession or control or at their disposal, and These properties are further classified as productive
others represent the claims of one of the departments or and nonproductive. Productive properties of govern­
divisions of a government upon another, or are in other ments include lands, buildings, structures, furniture,
ways offset by the credit balances of liability or other machinery, tools, and other equipment that are used
accounts. The assets represented by the first class in connection with the operation of public service
of entries are here called actual assets to distinguish enterprises. All other properties of governments are
them from those represented by the second class, which spoken of as nonproductive.
are here called nominal assets. Nominal assets which
Public improvements is the term employed by the
consist of wealth not actually in the possession or at Bureau of the Census in referring t o those fixed posses­
the disposal of the government, but which under cer­ sions of governments which have a value in use but
tain conditions may come into its possession or be not in exchange, as opposed to "properties," which
placed at its disposal, are generally called contingent have both kinds of value. There are two principal
assets*
classes of public improvements, highways and sewers,
When classified according to the purpose for which although these classes do not include all possessions of
they are used, the assets of governments are specific­ governments which come under this general heading.
ally designated as current and invested.
Highways is a designation used in speaking of struc­
The current assets of a municipality are the resources tures and improvements upon the land belonging to
or wealth which are available for use in meeting its governments which is employed for highway purposes.



ASSETS, LIABILITIES, AND PROPRIETARY INTERESTS.
These include pavements, sidewalks, curbs, bridges,
tunnels, grades and fills for highway purposes, but not
structures for public service enterprises, such as rail­
roads, street railways, and revenue earning canals.
Under the designation sewers are included not only the
structures bearing that name, but all structures, such
as manholes and catch basins, forming parts of the
sewer system. Among the public improvements of
governments which do not come under the heading of
highways or sewers are such improvements as levees,
retaining walls, and unproductive docks and wharves.
When the asset accounts of governments are properly
kept, they will contain approximately correct state­
ments of the value as determined by the cost of repro­
duction, or of the value in use, of properties, highways,
and sewers. When, however, those accounts are in­
correctly or imperfectly kept, they do not contain
correct statements of values, and for that reason they
lose much of their administrative importance and can
not be taken as a basis for a correct judgment con­
cerning the financial condition of the city.
Asset and property accounts.—Few cities have any
trustworthy records of the cost or present value of
their properties, and a still smaller number have any
intelligible or trustworthy exhibit of the original cost
of their highways and sewers, or of the present
cost of reproducing them; and few have any definite
statement of the probable amount to be realized from
their uncollected revenues. Some progress has been
made, however, in this branch of accounting during
the last few years. Many factors have contributed
to this result, among these being the fact that the
Bureau of the Census has continuously emphasized
the importance of having correct information with
reference to the value of governmental properties and
public improvements. As a result of the changes
that have taken place in this respect, the bureau has
been able each year to make its statistics of the value
of governmental properties and public improvements
more trustworthy than those of any previous year,
although even now they are confessedly far from per­
fect. Statistics of uncollected revenues have not, how­
ever, been included in any report, since the data ob­
tained with reference to this subject have not been
deemed sufficiently trustworthy to warrant publica­
tion. A correct statement of the cash and invest­
ments in the possession of a city can be made without
any exhibit of properties and public improvements, or
of uncollected revenues. Summaries of financial con­
dition which include on their debit side only exhibits of
cash and investments are not, of course, complete
statements of governmental financial condition, but
they are of far greater administrative value than would
be more pretentious summaries which included incor­
rect statements of the value of any of the several
classes of governmental properties and public improve­
ments, and of the amounts likely to be realized from
uncollected revenues. The first requisite in this field
is a correct exhibit of values, so far as any such pre­



23

sentation is given at all. The extension of census
statistics into this field may, therefore, with profit be
deferred until approximately correct statements of the
values of properties and public improvements and
reliable estimates of the amount to be realized from
uncollected revenues have been prepared by the cities.
Municipal liabilities.—Municipal liabilities are pri­
marily (1) the obligations of cities to pay or deliver
money or money's worth or to perform specified serv­
ices, or (2) their obligation to hold, use, or expend such
wealth for specified purposes, or for the benefit of
specified persons.
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 obli­
gations above described, which are separable into two
classes called debts and trusts, or debt liabilities and trust
liabilities. The liability accounts also contain the record
of amounts which represent neither debts nor trusts,
but constitute what are here called nominal liabilities.
DebtSj or debt liabilities, are primarily obligations
to pay or deliver money or other wealth, or to render
specified services having a monetary value. These
terms are also applied to the amounts of money or
money's worth which one person is bound to pay or
render to another.
Debts, or debt liabilities, classified according to the
provisions made for their payment or liquidation, are
called current, funded, and floating debts; classified
according to the time when due or payable, they are
called due and demand liabilities, liabilities not due, and
unadjusted liabilities; and classified according to the
character of the instruments or records which evidence
the debts, they are called bonds, notes payable, war­
rants payable, audits payable, and accounts payable.
Current debts, or current debt liabilities, are those
debts or debt liabilities for the payment or liquidation
of which provision is fully made by cash on hand, by
revenues (including special assessments) accrued or
accruing, or by other current assets provided and
appropriated for that specific purpose.
Funded or fixed debts, or funded or fixed debt liabilities,
are those debts, evidenced by some formal instrument
or otherwise, 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 been specifically provided
or appropriated. Originally the term "funded debts"
was applied only to those debts for whose amortiza­
tion sinking fund provisions had been made; but at
present the term is used more or less interchangeably
with "fixed d e b t s " in speaking of the long-term debt
obligations specifically mentioned above.
Floating debts, or floating debt liabilities, are those
short-term debt obligations for the payment of which
there are no assets in the treasury specifically designated
or appropriated, nor any provision made for obtain­
ing such money by taxation or otherwise.

24

FINANCIAL STATISTICS OF CITIES.

Current, funded, andfloatingdebts are styled due and proprietary interests for public trust purposes, while
demand liabilities when they are due or payable on de­ all other trust liabilities should be grouped in balance
mand, liabilities not due when they are payable at some sheets with the debts of the city, being properly
future time, and unadjusted liabilities when the amount marked or designated to distinguish them from those
liabilities which constitute debts.
payable is awaiting determination or adjustment.
Nominal liabilities.—The term "liabilities*" is used
The term bonds is generally applied to all written
in
municipal accounting not only as a common desig­
evidences of governmental indebtedness given under
the seal of the nation, state, or municipality issuing nation for debts and trust as defined above, but also
them. Less formal written evidences of indebted­ in referring (1) to amounts of money or other wealth
ness are most frequently referred to by the specific or services which a government owes to one of its
designations notes payable, warrants payable, and auditsfunds, or which one branch of its business owes to
payable, while amounts recorded only in books of another branch; and (2) to amounts and services
accounts are generally called accounts payable.
which a government may, under specified circum­
Trusts, or trust liabilities, are primarily the obliga­ stances, or subject to specified conditions, bo called
tions of governments to hold, use, or expend money upon to pay, deliver, or render in the future, but for
or other wealth in the interest of specified persons or the payment, delivery, or rendering of which there is
no present obligation. Liabilities such as these do
for specified purposes or objects.
Trusts may be grouped into two general classes: (1) not arise from the receipt of wealth in any form by
Obligations or responsibilities which are strictly trusts the city from the public, nor do they constitute claims
in the legal sense of the word, and (2) obligations or upon the wealth in the possession or control of the
responsibilities in the nature of trusts which are government in whose accounts they are recorded.
involved in the relation of agent and principal, such They are therefore liabilities in name only, and are
as those arising in the case of a city acting as agent thus properly spoken of as nominal liabilities. The
for the state. The trusts belonging to the first class, nominal liabilities mentioned under (2) are generally
which includes all municipal trusts, are of two kinds, called contingent liabilities.
private and public.
Municipal proprietary interests.—The amounts re­
Private trusts, or private trust liabilities, are those corded by entries on the right-hand side of municipal
which concern individuals and families and are limited balance sheet accounts and summaries represent, in
in duration. They are obligations and responsibilities part, (1) the claims upon the city, of creditors and the
to hold or use specified amounts of money or other beneficiaries of private trusts and public trusts for
wealth in the interest of specified individuals, or to nongovernmental uses, and (2) the interests of the
expend such wealth in their interest or at their behest, citizens and the general public in municipal assets,
or in accordance with any specific condition of the trust. properties, and public improvements. These interests
Public, or charitable trusts, or public or charitable trustrepresent the accumulation of the excess of revenue
liabilities are those which are constituted for the benefit receipts in preceding years over the payments for gov­
of the public at large or of some designated portion of ernmental costs. They may, therefore, be spoken of
this public, such as the poor, children, or the insane. as revenue accumulations or as municipal proprietary
These trusts or trust liabilities are obligations to expend interests. These interests should be classified and
specified amounts of money or other wealth for speci­ shown in a group b^r themselves, on the side of the
fied objects and purposes, or responsibilities for hold­ balance sheet summary with the debts. These pro­
ing the same in the interest of such objects and pur­ prietary interests of the citizens are of three distinct
poses. The public or charitable trusts of municipal­ classes: (1) those that are held subject to the condi­
ities are further separable into public trusts for govern- tions of public trusts for municipal uses and are
mental uses, that is, for meeting one or all of the costs
properly spoken of as municipal reserves for public
of government, and public trusts for nongovernmental
trusts;
(2) those which are held subject to the terms
uses, which are those established for charitable pur­
of
appropriation
acts for expenditure for specified
poses or uses not included among those for which the
purposes
and
are
properly spoken of as municipal
cities have authority to appropriate money.
appropriation
reserves;
and (3) all others, or the free
Municipal trust liabilities on account of public trusts
or
Unreserved
proprietary
interests.The last is always
for governmental uses are best recorded in accounts
and shown in balance sheets as reserves of municipal the balancing entry in the municipal balance sheet.
SUMMARIES OF THE CONDITION OF MUNICIPAL BUSINESS.
Municipal baUnce sheets.—Owing to the fact that j municipal properties and public improvements, as
hitherto the Bureau of the Census has been unable to noted above, it makes no attempt to present completo
secure any trustworthy statistics of the value of balance sheet summaries for the cities embraced in its




MUNICIPAL BA ANCE SHEETS.

25

annual reports. The fullest possible statements of interests'over capital stock, as in the case of a private
the value of the properties, public improvements, and individual or firm. I t represents the total proprietary
investments and of the liabilities of the various cities interests, and should be given some designation that
are published, however, and the preparation of a com­ indicates its character or the source from which it has
parative statement of assets, properties, public im­ been derived. Taking account of the character of the
provements, proprietary interests, and liabilities, for excess, it can best be spoken of as the municipal proall cities, is deferred until such time as reliable data prietary interests, while if it is desirable to take account
can be obtained for at least a majority of the cities of the fact that an excess of assets represents the ac­
cumulation of revenues not used for expenses or inter­
concerned.
Summary of liabilities and current and invested est, that excess may be designated revenue accumulaassets.—Many cities present in their annual reports tions.
But whichever point of view is adopted, no balance
statements showing on the one side classified exhibits
of their debt and other liabilities, and on the other, sheet should fail to present this excess so designated
classified statements of the current and invested that its true relation to the business of the munici­
resources which are at hand or which have been pality may be evident. This excess for most cities
authorized for meeting them. I n a properly prepared will include amounts set aside for the amortization of
summary of this kind there should be shown on the debts and other amounts held in trust for municipal
one side the debts of the city and the city's liabilities uses. All amounts such as those last mentioned should
growing out of private trusts, contracts, and appro­ be presented and properly designated as "reserves,"
priations; and on the other, the resources available or the summary will confound liabilities or debts
for meeting the debts and other liabilities thus listed. with reserves, and such confusion may easily make
An excess of debts and liabilities shown in the state­ the balance sheet a mischievous and misleading state­
ment over the resources provided for meeting them ment rather than one of administrative value or
represents the extent to which the city must rely upon popular significance.
Comparative value of different
summaries.—The
the revenues of the future to pay the past and cur­
rent costs of government; and an excess of assets, value of the various summaries of the condition or
if such there be, shows to what extent the rev­ results of the financial business of a city depends upon
enues of the past are available for meeting the future the accuracy with which the values of the current
costs of government. The summary described, to be assets, properties, and public improvements are set
of the greatest value, should show clearly what obliga­ forth, and the fidelity with which the debts and re­
tions must be met in the immediate future, and what serves are classified and exhibited. At the present
in the remote future, and the resources provided and time the greater number of the statements presented
methods adopted for meeting both classes of obliga­ by cities in their reports are more or less misleading
tions at maturity. Such a summary, though of very and defective because they overstate the amount to
great administrative value, sets forth only a part of be realized from taxes levied but uncollected, and
the information that should be presented in a complete because the stated value of permanent properties and
improvements stands open to large possibilities of
summary of municipal financial condition.
Summary of assets, properties, public improvements, error, due to lack of data pertaining to their original
liabilities, and proprietary interests.—If information is cost and failure to take account of depreciation in
also given with regard to properties and public im­ their value. Such defects bring large factors of error
provements, there results a comparative exhibit of the into the summaries of revenues, expenses, and inter­
assets, properties, public improvements, liabilities, and est, and the summaries of revenues and costs of
proprietary interests of the city, in which the values government. At the present time these factors of
of the properties and public improvements combined error are greater than the difference between the rev­
with the assets of the first-mentioned statement stand enue collections and the true revenue accruals of the
on one side of the summary and the indebtedness and average city for the average year, or that between the
proprietary interests, including reserves, on the other. average warrant expenditures and the accrued ex­
The excess of the assets, properties, and public penditures of the same city. Hence, though govern­
improvements over the debts represents the proprie­ mental summaries of accrued revenues and expendi­
tary interests of the municipality in the properties, tures form theoretically a better index of conditions
public improvements, investments, and other assets and results than summaries of cash receipts and war­
of the city, and their excess over all liabilities, including rant expenditures, their general adoption and use will
the proprietary reserves, represents the free or un­ depend much more upon the development of plans
bound proprietary interests of the city. I n the case and methods for giving correct estimates of the
of cities making such a summary as this, the balance amounts to be realized from uncollected taxes and
sheet has generally applied the designation surplus to making proper estimates for depreciation, so as to
the excess first mentioned above. That excess, how­ eliminate the present factors of error, than upon their
ever, is not a surplus or excess of proprietary theoretical superiority.



DESCRIPTION OF GENERAL TABLES.
In its annual report on Statistics of Cities the
Bureau of the Census presents as far as possible com­
parable statistics of all receipts, from whatever
source, and of all payments, for whatever purpose,
for all cities in the United States having a population
of over 30,000, together with detailed information
concerning certain classes of receipts and payments.
Table 1 is a preliminary table showing the population
and area of the cities covered by the report. Table 2
is a summary table serving to show at a glance the net
receipts of the cities from revenues and the net pay­
ments for governmental costs. Tables 3 to 11 analyze
in detail the receipts from revenues and the payments
for governmental costs; Tables 12 and 14 summarize
the nonrevenue receipts, and Tables 13 and 15 the
payments other than those for governmental costs;
Table 16 summarizes all receipts and payments of the
city governments; Tables 18, 19, and 20 show the
assets and the value of the properties and public
improvements, of the cities; and Table 21 shows their
liabilities. The remaining tables are either analytical
in character or give supplementary information not
contained in the more general presentations.
The statistics in this report refer to the fiscal year
of each city, and of each division, fund, and account
of the city, closing between February 1, 1909, and
January 31, 1910. (See text discussion for Table 2,
pp. 28 and 29.)
TABLE 1.

Scope of report.—This report is confined to cities
and other incorporated places in the United States
having an estimated population of over 30,000 in 1909.
It covers 157 cities and the town of West Hoboken,
N. J., within the boundaries of continental United
States, and the municipality of San Juan, Porto Rico,
though the statistics for San Juan are not included in
any of the totals. In determining the cities to be
covered by the report, the Bureau of the Census made
use of estimates of the population on June 1, 1909,
which were based on the assumption that the average
annual increment to the population of the respective
cities during the decade 1900-1910 was the same as
during the decade 1890-1900. If estimates based on
the actual increase between 1900 and 1910, as shown
by the census of 1910, had been used, the investigation
would have covered a number of cities not now in­
cluded, while one city, South Omaha, Nebr., which is
now included, would have been omitted. As the field'
work was commenced some time prior to the census
of 1910, and was far advanced when the results of the
(26)




census were announced, it was deemed best to confine
the investigation to the cities originally included,
instead of extending it to cover all cities which would
have been included had the results of the census of
1910 been available at the time the field work was
commenced. For this reason the report does not con­
stitute a complete presentation of the financial sta­
tistics of cities having a population of over 30,000 in
1909, a fact which should be borne in mind in any con­
sideration of the totals shown in the various tables.
Date of incorporation as a city.—Under this head are
given (1) the dates when the different municipalities
were first organized as cities (in the case of West
Hoboken, N. J., when it was organized as a town)
under general provisions of state law or by special
charter, and (2) the dates of the latest reorganizations
under new general laws or special charters. Fre­
quently the laws or charters have been amended or
revised, and the census agents in some instances have
experienced difficulty in determining whether given
changes should be reported merely as modifications
of the first organization or as a new organization of
the municipal corporation. The Bureau of the Census
has not been able to devote sufficient time to the study
of this problem to determine absolutely in all cases the
date of the latest change in organization, but it may
be safely assumed that the time of the last important
or complete reorganization of a municipality made
prior to the close of the fiscal year 1909 is shown in
the table. The date of the first organization as a city
corporation is more easily ascertained, and in most
instances can be taken as authoritative.
Population and area.—In Table 1 are shown for each
of the cities included in this report, with the exception
of New York and Troy, N. Y.; Pittsburgh, Pa.; Cam­
den, N. J.; Waterbuiy,Conn.; Bay City, Mich.; Chester,
Pa.; and Omaha and Lincoln, Nebr., the population
enumerated at the Federal Censuses of 1890,1900, and
1910.
The cities mentioned, other than Omaha and Lincoln,
Nebr., have received since 1890 very large additions to
their territory by annexation. For these cities the
table includes for the years 1890 and 1900 the popu­
lation of the territory annexed as well as that situated
within the city limits at the date of enumeration.
For four of them the added numbers are the popula­
tion of annexed territory as the same was enumerated
in 1890 or 1900. For New York and Troy, N. Y., and
Camden, N. J., the greater portion of the population of
the annexed territory was enumerated for the specified
years, but for a limited area it was estimated. The

DESCRIPTION OF GENERAL TABLES.
population of these seven cities as enumerated in
the years mentioned, where it differs from that given
in Table 1, is shown in the following statement:
1900
New York, N. Y . .
Pittsburgh, P a . . . .
Camden, N . J
TnmN.Y
Waterbury,Conn.
Bay City, Mich...
Chester, Pa

321,619
60,651
45,859
27,628

1890
1,515,301
238,617
58,313
60,956
28,646
27,839
20,226

The population given for Omaha and Lincoln, Nebr.,
for 1890 is not that returned by the enumerators, but
a mean between that of the census of 1880 and that of
the census of 1900. This substitution is made because
the enumeration of the two cities in 1890 was very in­
accurate.
The estimates of population shown in Table 1 for 1909
are for most cities based upon the assumption that the
average annual increase in the population of the sev­
eral cities during the intercensal period ending in 1910
was one-tenth the total increase shown by the Federal
Census for the decade, or one-fifth the total increase
shown by the Federal Census for 1910 as compared with
the enumeration by a state census in 1905. In com­
puting these estimates for cities where territorial area
has been increased or decreased during the decade, the
estimated or enumerated population of the annexed ter­
ritory has been added to, and that of the detached terri­
tory has been subtracted from, the population in 1900,
and the number thus obtained has been used as the
population in 1900 in computing the estimates for 1909.
In the case of St. Joseph, Mo.; Galveston, Tex.; and
Chelsea, Mass.,. the numbers given in the column for
1909 are those of the enumerated population of 1910.
No satisfactory estimate of population could be
made for St. Joseph for the reason that doubt has
been cast upon the accuracy of the census returns
for that city for 1900. I n the case of Galveston and
Chelsea, the partial destruction of the former city by
the flood of 1900 and of the latter city by the fire of
1905 resulted in a decrease in population in 1910 as
compared with the preceding census; the cities have,
however, commenced to recover from these disasters,
and it was believed that an estimate of population
based on the assumption of an annual decrease would
be too far out of accordance withjactual conditions to
possess any value. In estimating the population for
the remaining cities in the table, it has been assumed
t h a t the population of each city has increased or
decreased during the intercensal period in arithmetical
rather than in geometrical progression.
I t will be noted that an estimated population of less
t h a n 30,000 is shown for South Omaha for 1909.
According to the original estimates of population,
based on the increase between 1890 and 1900, which,
as already stated, were used as the basis in determining
the cities to be covered by the investigation, this city
had more than 30,000 inhabitants in 1909 and accord­
ingly was included in the canvass, and it seemed desir­
able to present the statistics which had been secured,



27

in spite of the fact that the census of 1910 showed that
its population fell below the specified limit.
The area given in Table 1 for each of the cities is
the number of acres included within the limits of the
city on June 1, 1909. This area is subdivided wher­
ever possible into land area and water area.
TABLE 2.

Net receipts from revenues and net payments for governmental costs.—The object of Table 2 is to present
for each city such a summary of its financial trans­
actions as has been described on page 16 under the title
" Summary of municipal revenues and governmental
costs," as far as such a summary can be presented by
an exhibit of net receipts from revenues and net pay­
ments for governmental costs.
The receipts included in Table 2 are the net amounts
received by the several cities for meeting their ex­
penses, interest, and outlays that add to their assets
without creating debt liabilities. They are the gross
receipts from revenues, less the following amounts
included therein: (1) Amounts erroneously received
and later repaid or refunded; and (2) amounts re­
ceived by one division, fund, enterprise, or account of
the city from another. The amounts erroneously
received and later refunded and those received J>y one
department, fund, enterprise, or account of the city
from another are shown under descriptive titles in
Tables 4, 6, 7, and 14.
In like manner the payments included in Table 2
are the net amounts paid by the several cities for
their expenses and interest from which no con­
vertible value is received or receivable, and the net
amounts paid for increasing the value of their per­
manent properties and public improvements. These
are the gross payments for expenses, interest, and
outlays, less the following amounts included therein:
(1) Amounts erroneously paid and later refunded
or received in correction of error; (2) amounts paid
for outlays, which are balanced by receipts from
the sale of real property and from fire insurance ad­
justments; and (3) amounts paid by one division,
fund, enterprise, or account of the city to another.
The amounts erroneously paid and later refunded
and those paid by one department, division, fund, or
account of the city to another are shown under de­
scriptive titles in Tables 8 to 11, and in Table 15, and
payments for outlays that are offset by receipts from
the sale of real property and from fire insurance adjust­
ments are shown in Table 11.
Governmental organization of cities.—As stated in the
introduction to this report, * American cities are very
differently organized for purposes of local self-govern­
ment. In some cities all governmental functions are
performed through a single municipal corporation,
while in others the functions are divided among
several independent governing bodies, each of which
has the power to levy taxes and incur indebtedness.
J

See "Differences in governmental organization," page 11.

28

FINANCIAL STATISTICS OF CITIES.

Further, each of these independent divisions or govern­ I ernment collected revenues for the city corporation
mental units may have one or more sinking, public and other divisions of the city government as follows:
trust, or other funds, the revenues of which constitute General property taxes and part of the special assess­
revenues of the city and are disbursed for carrying on ments in Chicago, Denver, Cleveland, and Cincinnati;
its governmental functions. To secure complete or liquor licenses in Detroit, Cleveland, and Cincinnati;
comparable statistics of municipal revenues or costs cigarette licenses in Cleveland and Cincinnati; and
of government for such cities, the revenue and other mortgage and bank taxes in Buffalo.
Of the independent local governmental units re­
receipts and the governmental cost and other pay­
ments of all these governmental units, funds, and ported, the school districts aro the most important
accounts must be assembled and consolidated. This and numerous, being reported in 72 cities; park dis­
is done by the Bureau of the Census in the compilation tricts are found in fivo cities; sanitary districts in
two cities; a poor district in one city; a port improve­
of the statistics of this report.
ment
district in one city; a bridge district in one city;
The governmental units of each city which have
a
water
district in one city; a district for polico and fire
power to levy taxes and incur indebtedness are shown
protection
and for street improvement in one city; and
in Table 2 under the heading "City, and divisions of its
government." When the city corporation is the only three cities—Rochester, Syracuse, and Troy, N . Y.—
governmental unit having such powers, only one line is paid some expenses through the county governments.
In each of the threo cities mentioned in tho last
shown for the city, all the revenue receipts and gov­
ernmental cost payments of all funds and accounts of clauso the county levied and collected taxes to reim­
that city, whether under the accounting control of the burse it for payments for tho poor and delinquent
auditor or comptroller or not, being shown on that line. and for election and other expenses of cities. In cer­
For 78 of the 158 cities covered by this report, the city tain other cities of New York, namely, Yonkors, Scliocorporation was the only local governmental unit. nectady, Binghamton, Elmira, and Auburn, in which
When there were additional governmental units the the county performs similar services for the city, tho
receipts from revenues and the governmental cost pay­ cities reimburse the counties for theso services by
ments of each unit, including all revenue receipts and warrant payments.
Where there wero several independent school dis­
governmental cost payments of all the funds and
accounts belonging to such units, are shown after tricts within the limits of one city corporation, a re­
descriptive titles. The different governmental units port was procured for each district, but tho figures
shown in the table, with the possible exception of some for the several districts are consolidated into a singlo
of the counties referred to in the following paragraph, total in Table 2. In some cities the school district
all exercise municipal functions.
r maintains only a part of the public schools, tho city
For eight of the cities of over 300,000 inhabitants corporation maintaining the rest. Tho city corpo­
a percentage of the receipts and payments of the coun­ ration sometimes expends money for sanitation, parks,
ties in which the respective cities are located, based on poor relief, port improvements, bridge construction,
the ratio between the assessed valuation of the city or water supply, in addition to the payments for the
and that of the county, has been included with the same purposes by tho independent districts having
figures for the city corporation and other units of these objects particularly in charge. Tho transac­
local government. This treatment seems desirable tions of all the independent governmental units are
because of the fact that in the remaining eight cities analyzed and their receipts and payments added to the
of Group I the original county organization has been corresponding receipts and paymonts of tho city cor­
merged with that of the city. The addition of the poration in making up the other financial tablos of
county figures places the cities of Group I on a more this report. Thus, payments of an independent school
nearly comparable basis than would otherwise be the district and of tho city corporation for school expenses
case. The cities of Group I for which a percentage are consolidated in Division VI of Table 8, and all
of county receipts and payments has thus been added payments for school outlays aro combined and appear
to the city figures are Chicago, 111.; Cleveland, Ohio; under the appropriate head in Table 11.
Pittsburgh, Pa.; Detroit, Mich.; Buffalo, N. Y.; Cin­
The total net receipts from revenues as reported in
cinnati, Ohio; Milwaukee, Wis.; and Newark, N. J. Table 2 for the different divisions of tho government
County figures have been similarly added to the city of a city do not always reflect the actual revenue re­
figures in the case of Denver, since the county is coex­ ceipts of those divisions. I n many cases taxes,
tensive with the city and the two governments were license fees, and other revenues accruing to those gov­
formerly combined and have been again consolidated ernmental units are collected by the city corpora­
by a recent decision of the supreme court of Colorado. tion and paid over to the independent divisions. In
In three of the nine cities mentioned in the last some such cases the revenues thus collected have been
paragraph the city corporation and other divisions of tabulated as being received by the city corporation
the government of the city collected all taxes, licenses, and not as revenue of the independent division that
and similar revenues accruing to the benefit of those eventually receives them*
divisions. These cities were Pittsburgh, Milwaukee,
Bate of close of fiscal year.—The work of procuring
and Newark. In the other six cities the county gov- I and presenting comparable statistics for different cities



DESCRIPTION OF GENERAL TABLES.
is greatly complicated by differences in the date of
the close of the fiscal year. Not only do the different
cities close their fiscal years on many different dates,
but often the fiscal years of the units and funds or
accounts of the same city close on different dates. It
is evident, then, that the statistics for any year for a
large number of cities will involve fiscal years ending
on many different dates during the 12-month period
under consideration. The statistics shown in this
report relate in each case to the fiscal year ending between February 1, 1909, and January 81, 1910.
A uniform date for the close of the fiscal years of
all divisions, funds, and accounts of cities would greatly
City
num­
ber.

Bate.

St. Louis, Mo
Boston, Mass
Pittsburgh, Pa
Detroit, Mich
Buffalo, N . Y
San Francisco, Cal..
Washington, D. c . . .
Los Angeles, Cal
Jersey City, N. J . . . .
Kansas City, Mo
Louisville, l£y
Providence, It. I
Worcester, Mass
Scranton, Pa
Paterson,K. J
Richmond. Va
Oakland, Cal
Grand Rapids, Mich
Cambridge, Mass
Bridgeport, Conn
Hartford, Conn
Reading, Pa
Trenton, K . J
San Antonio. T e x . . .
New Bedford, Mass.
Camden, N . J
Dallas, Tex
Lynn, Mass
Wilmington, Del
Springfield, Mass
Des Momes, I o w a . . .
St. Joseph, Mo
Houston, Tex
Kansas City, Kans.,
Elizabeth, N. J
Hoboken, N. J
Birmingham, A l a . . .
Norfolk, Va
Wilkes-Barre, Pa
Erie, Pa
Harrisburg, Pa

Apr.
Jan.
Jan.
June
June
June
June
June
Nov.
Apr.
Aug.
Sept.
Nov.
Apr.
June
Jan.
June
Mar.
Mar.
Mar.
Mar.
Apr.
Feb.
May
Dec.
June
Apr.
Dec.
June
Nov.
Mar.
Apr.
Feb.
Mar.
June
May
Juno
June
Apr.
Apr.
Apr.

12,1909
31,1910
31,1910
30,1909
30,1909
30,1909
30,1909
30,1909
30,1909
19.1909
31,1909
30,1909
30,1909
5,1909
30,1909
31,1910
30,1909
31,1909
31,1909
31,1909
31,1909
3,1909
28.1909
31i1909
4,1909
30,1909
30,1909
19,1909
30,1909
30,1909
31,1909
19,1909
2S.1909
31,1909
30,1909
2,1909
30.1909
30,1909
5,1909
5,1909
5,1909

Comparison between net receipts from revenues and
net payments for governmental costs,—Comparisons
between receipts from revenues and payments for gov­
ernmental costs are.of the greatest significance in
municipal finance. If a city is realizing more money
from revenues than it is paying out for expenses,
interest, and outlays, it has a balance which may be
applied to paying off indebtedness. If, on the other
hand, its payments for expenses, interest, and outlays
are greater than the receipts from revenues, the city
has a balance on the debit side of its ledger and is
running into debt. If a city is realizing from revenues
enough money to meet all expenses and interest but
only a portion of its outlays, it is shifting a part of the
burden of paying for its permanent improvements
upon the future.
In the last three columns of Table 2 are shown the
results of comparisons between revenue receipts and




29

facilitate the compilation of comparable municipal
statistics. Several states have statutes providing for
such a uniform date for their cities, and the enactment
of similar laws is being urged in Massachusetts and in
several other states.
The city corporation is the principal governmental
unit of every city, and in many cities the only
such unit. Of the 158 cities of the United States for
which reports were secured 79 closed the fiscal year of
their city corporation on December 31, and each year
sees an increasing number of cities adopting this date.
The dates of the close of the fiscal year for the remain­
ing 79 cities are shown in the following statement.
City
num­
ber.
93
94
95
97
93
101
102
104
106
109
111
112
116
118
119
120
121
122
126
127
128
129
130
132
134
135
136
137
140
141
144
145
146
147
151
153
155
158

Date.

Holyoke, Mass
Brockton, Mass
Johnstown, Pa
Oklahoma City, Okla
Bayonne, N. J
Passaic,N.J
Attoona, Pa
Allen town, Pa
Saginaw, Mich
Springfield J[U
Lancaster, Fa
Sioux City, Iowa
Bay City, Mich
York, Pa
Lincoln, Nebr
Chattanooga, Tenn...
Topeka, Kans
Sacramento, Cal
Salem, Mass
New Britain, Conn...
Davenport, Iowa
McKeesport, P a .
Wheeling, W. Va
Superior, Wis
Dubuque, Iowa
Butte, Mont...
Chester, Pa
Kalamazoo, Mich
Galveston, Tex
Fitchburg, Mass
Quincy.Ill
Knoxville, Tenn
Newcastle, Pa
Macon, Ga
Taunton, Mass
Oshkosh, Wis
Joplin, Mo
South Omaha, Nebr..

Nov. 30,1909
Nov. 30,1909
Apr. 5,1909
June 30,1909
Apr. 30,1909
June 30,1909
Apr. 1,1909
Apr. 5,1909
June 30,1909
Feb. 27,1909
May 31,1909
Mar. 31,1909
June 30,1909
Apr. 3,1909
Mar. 31,1909
Sept. 30,1909
Mar. 31,1909
Jan, 2,1910
Nov. 30,1909
Mar. 31,1909
Mar. 31,1909
Apr. 5,1909
June 30,1909
Sept. 30,1909
Feb. 28,1909
Apr. 30,1909
Apr. 5,1909
Mar. 31,1909
Feb. 28,1909
Nov. 30,1909
Apr. 30,1909
Jan. 23,1910
Apr. 5,1909
Dec. 17,1909
Nov. 30,1909
Sept. 30,1909
June 30,1909
July 31,1909

San Juan, P. R

June 30,1909

governmental cost payments. In the first of these
columns is shown the excess of governmental cost pay­
ments over receipts from revenues for the cities in
which such payments were in excess of receipts from
revenues, and in the second column is shown the
excess of revenue receipts over governmental cost
payments for cities in which receipts from revenues
were the greater. Of the 158 cities comprehended by
this report, 40 realized enough from revenues to meet
their payments for expenses, interest, and outlays,
and have a balance besides available for paying off
debt. The excess of the receipts from revenues over
governmental cost payments for Boston, Mass.,
amounted to $4,576,326. Of this amount more than
§1,800,000 was from a gift for the creation of a public
trust fund. Each of the other 118 cities received
enough from revenues to pay for their expenses and
interest and a percentage of their outlays. The per-

FINANCIAL STATISTICS OF CITIES.

30

centages for the different cities vary greatly and have
little significance except as the amounts of the outlays
are also taken into consideration.
Comparison between receipts from revenues and payments for expenses and interest.—The final column
of the table shows the excess of receipts from reve­
nues over payments for expenses and interest. These
payments for expenses and interest correspond ap­
proximately to the charges on the part of a business
corporation for expenses of maintenance and opera­
tion and for interest, except ^that no allowances
have been made for depreciation. The 158 citie3 to­
gether collected $159,502,148 more from revenues than
they paid out for expenses and interest, which was
equal to 61.5 per cent of the total net payments for
outlays. The corresponding percentages for 1908 and
1907 were 49.3 and 49.1, respectively. One hundred
and eighteen cities met a part of their outlay payments
from the proceeds of the sale of debt obligations.
Comparative summary: 1902-1909.—Table I shows,
for the 147 cities for which statistics throughout the
entire period 1902-1909 are available, the aggregate
net receipts from revenues and the aggregate net pay­
ments for expenses and interest and for outlays.
TABLE I.Summary
of net receipts from revenues and net payments
for governmental costs> 1902-1909, with percentages of increase
over 1902,

Amount.

NET PAYMENTS FOR pOVERNMENTAL COSTS.

Expenses and interest.
Per cent 1
of 1
Per cent
increase
of
over
increase
Amount.
1902.
over
1902.
58.0
48.8
35.5
25.5
19.3
11.7
5.1

1909.... $663,832,409
190S.... 625,228,608
1907.... 569,205,651
1906.... 527,298,653
1905.... 501,371,100
1904.... 469,520,550
1903.... 441,460,294
1902.... 420,177,674

$506,313,871
492,847,161
452,560,186
408,248,833
380,270,193
367,605,375
345,392,429
334,888,692

51.2
47.2
35.1
21.9
13.6
9.8
3.1

Ontlays.

Amount.

ilftSlil

NET BECEIPTS PROM
REVENUES.

Percent
of
increase
over
1902.
99.8
110.3
86.6
50.4
45.1
43.2
35.2

As shown by the above table, receipts from revenues
increased from §420,177,674 in 1902 to $663,832,409
in 1909, or 58 per cent, while payments for expenses
and interest increased in the same period 51.2 per cent;
and except for a decrease from 1908 to 1909, payments
for outlays during the same period increased steadily
from year to year, such payments being for the 147
cities 99.8 per cent greater in 1909 than in 1902.
The following statement presents for the same 147
cities for each year from 1902 to 1909 the percentage
which the excess of revenue receipts over payments for
expenses and interest constituted of the total payments
for outlays.
[

YEAR.

1909
' 1908
1907
1906 . . . .




Per cent.
61.6
49.2
48.8 |
61.8

YEAR.

1905
1904
1903
1902

Per cent.
65.2
55.6
55.5
66,6 |

The significance of this statement arises from tho
fact that each year large amounts of payments for the
redemption of the debt obligations incurred to secure
money for outlay payments are met from sinking fund
assets or current revenues. The percentages of tho
statement show, therefore, what portion of outlay
payments of eight years were met directly from revenue
receipts or were indirectly so met by being balanced by
revenue contributions to sinking funds or other assets
available for the amortization of funded debt obli­
gations.
TABLE

3.

Net receipts from taxes, licenses and permits, and
special assessments.—In Table 3 arc shown the net
receipts from all kinds of taxes, licenses and permits,
and special assessments. In every city these are the
principal, and in some almost the exclusive, sources of
revenue.
Taxes.—Taxes are compulsory contributions of
wealth, collected in the general interest of the com­
munity from individuals and corporations by the exer­
cise of the sovereign powers of the government, and
levied without reference to any special benefits to bo
derived by the individual contributor. They are
classified into general property taxes, special property
taxes, business taxes, and poll taxes.
General property taxes, which constitute the most
important single revenue for nearly every city, are
direct taxes levied upon real and personal property
in general, in proportion to its assessed or appraised
value; they include all taxes on property assessed and
collected by the methods usually employed in tho
taxation of the property of the greater number of
citizens. In Table 3 the net receipts from general
property taxes are shown under the three headings,
1
'Original levies," ''Penalties and collectors' fees," and
"Interest on deferred payments." No well-defined
line of demarcation differentiates penalties and col­
lectors' fees from the interest on deferred payments,
for in many cases the only penalties collected on
deferred payments are high rates of interest. The
rule that was followed in preparing the table is that
where the rate of interest is higher than the legal
rate for tho state the amount collected is a penalty;
if not greater than the legal rate, it is interest. I t
will be noted that no receipts from penalties are
shown for Massachusetts and Ohio cities or for cer­
tain cities in other states. For Massachusetts cities
it may be considered that the penalties are included
in the original levies, since prompt taxpayers are
given a discount of 5 per cent of the taxes levied,
and the only cost incurred by delinquent taxpayers,
outside of the loss of this 5 per cent discount and
'the costs of tax sales, is that of interest at the
rate of 6 per cent per annum. These interest pay­
ments of delinquent taxpayers are always credited
to the account of interest. For Ohio cities it is
impossible to separate receipts from penalties and
from interest from the receipts from original levies

DESCRIPTION OF GENERAL TABLES.
because the taxes are collected by the county govern­
ments which make no segregation, in their statements
to the cities, of the amounts collected. The same
condition obtains in several cities in other states.
Minneapolis and Duluth, Minn., have no receipts from
penalties, the penalties being retained by the county,
which collects the taxes for those cities.
Special property taxes are direct taxes assessed upon
special classes of property and in most instances levied
and collected by methods somewhat different from
those employed in the case of general property taxes;
among such taxes are those popularly referred to as
corporation taxes, bank taxes, security taxes, and
mortgage taxes. These taxes are commonly collected
by the state or county and by it paid over to the city.
Of the 158 cities covered by this report, 60 reported
receipts from special property taxes, amounting in the
aggregate to $12,111,891. Of this amount, the 12
cities of New York reported $5,237,274, or 43.2 per
cent, and the 20 cities of Massachusetts, $4,036,594,
or 33.3 per cent.
Details of the receipts from special property taxes
reported by the cities in Massachusetts and New York
are given in Tables I I and I I I .

31

Business taxes are taxes upon business transac­
tions, as distinguished from the property employed in
business. They consist chiefly of taxes on insurance
premiums, but include also taxes on the gross earnings
of public service corporations when the tax levies are
fixed and imposed by general statute. Similar pay­
ments by public service corporations made in accord­
ance with the terms of a franchise (thus representing a
contractual relation between the corporation and the
city) are tabulated in Table 6 as receipts from public
service privileges.
Of the 158 cities covered by this report, 68 reported
receipts from business taxes, such receipts amounting
to $1,812,512. Of this total, $618,035 was reported
by Washington, D, C , being derived from the follow­
ing sources: Street railway companies, $166,167;
savings banks, $7,444; telephone companies, $42,775;
electric light companies, $50,470; gas companies,
$106,016; building and loan associations, $17,184;
national banks, $91,482; trust companies, $74,037;
and life insurance companies, $62,460.
Poll taxes.—In some cities poll taxes are assessed at
a fixed amount per capita, as $1 or $2; in others, the
polls are given an arbitrary valuation, as $100, and
TABLE II.—Specified classes of special property taxes in Massachu- are assessed at the rate for the general property tax;
setts cities: 1909.
and in still others they are graded according to the
occupation of the individual. All receipts from per
TAXES ON CAPITAL STOCK OF—
capita taxes, whether uniform or graded, are included
i Taxes
in the column headed "Poll taxes." Poll taxes
on
National banks.
City
CITY.
ships In
Other
Total.
num­
Street
amounting to $1,248,129 were reported for 1909 by
rail­
ber.
corpora­ foreign
Located ways.
trade.
tions.
72
of the 158 cities, located in 19 different states.
Located in
other
in city. cities.
Of this amount, the 20 cities in Massachusetts re­
ported $602,324, or 48.3 per cent; 10 cities in Pennsyl­
All Cities.. $4,036,594 1364,243 1130,759 1642,234 $2,899,206 1 $152
vania, $258,396, or 20.7 per cent; and 10 cities in
1,907,594 i 176,9*79 17,288 359,310 1,354,017
5
New Jersey, $80,614, or 6.5 per cent.
226,131
4,585 19,990
6,436
257,142
31 Worcester
115,345
6,866
2,599
27,177
38 Fall River.... 151,987
Liquor licenses and other liquor taxes.—Under the
105,811
3,744 10,825
14,159
134,539
44
84,052
3,309 17,616 52,363
157,340
45 Cambridge....
19
heading "Liquor licenses and other liquor taxes" are
166,626 !
5,758 16,533
28,272
217,208
54 New Bedford.
64,154
3,013 10,574
97,649 | 19,908
58
included all the revenue receipts of cities from the
145,117
7,082 24,514
11,117
187,830
60 Springfield....
83,295
4,374
850
7,788
96,307
62
liquor traffic. Where no such receipts are reported,
31,775 !
3,409 45,778
991
81,953
70 Somcrville
56,431
6,671
2,776
8,574
74,452
93
either none were collected, the cities being under general
64,419 I
5,061
1,030
6,886
77,396
94
61,376
7,018 27,015
2,638
98,047
123
or
local prohibition, or the revenue collected from the
25,909 i
6,624
3,154
13,865
49,552
124
50,690
5,790
4,063
10,942
71,485
126
traffic
belonged to the state or some other civil division.
142,069
5,829
133
1,552 39,027
188,610
133
38,367
3,040
1,707
5,940
49,054
141 Fitchburg
The
very
small amounts shown under this head for
45,665
4,921
2,613
17,710
70,909
151
12,537
1 2,385 18,740
33,662
152 Everett
V)
certain
cities
indicate that in such cities the only
7,416
25,420
1,042
33,878
154
0)
liquor licenses granted by the city were those per­
i No national banks located in city.
mitting druggists to sell liquors and alcohol for medici­
TABLE III.—Specified classes of special property
taxes in New York nal and mechanical purposes only. No receipts from
cities: 1909.
liquor taxes were reported for the city of Portland, Me.,
but that city received $25,972 in revenue from the
1 Taxes on Mortgage
City
num­
bank
Total.
CITY.
operation of a liquor agency, which amount is shown
taxes.
ber.
stock.
in Table 7 in the subdivision showing receipts from
"All other enterprises."
All cities
*.. $5,237,274 $3,635,280 $1,601,994
Other business licenses.—Under this designation are
1 New York
4,724,893 i 3,254,289 1,470,604
10 Buffalo
129,228
95,969
33,259
reported
all receipts from licenses for carrying on
,
84,169
57,891
25 Rochester
26,278
33 Syracuse
59,673 !!
21,750
37,923
business
other
than the liquor traffic. Receipts from
47
86,397 j
65,623
20,774
64 Troy
.
3,506
" 31,751 ,
28,245
this
source
are
particularly large in most of the cities
65 Yonkers
10,809
13,155
2,346
72 Utica
68,835
53,537
5,298
of
the
southern
and
far western states, in many of which
75 Schenectady
5,500 1
5,500
15,047 i
11,907
3,140
Binghamton
no
cities licenses are required for conducting nearly
143 Elrnira
2,744
18,461 !
15,717
148
3,832
10,165 j
6,333
every kind of business. License taxes collected from



FINANCIAL STATISTICS OF CITIES.
street railway, telegraph, telephone, and other public
service corporations, are also included; the amounts
of these taxes are shown, by cities, in Table 33.
Among the receipts from business licenses re­
ported by municipalities are those from billboard com­
panies which rent their advertising space and facili­
ties to others. Receipts from individuals for permits
to erect signs and advertising devices which project
over the street adjacent to the place of business are
classified, however, as receipts from "minor privileges."
Dog licenses.—Of the 158 cities covered by this re­
port, 126 reported receipts from dog licenses. Some
of the cities not reporting receipts from this source col­
lected dog taxes for the county or state, receiving
back a portion of such taxes in the form of subven­
tions, receipts from which are reported in Table 5.
In other cities dogs are given a specified assessment
valuation as property, and receipts from taxes levied
on them are included with general property taxes.
General licenses*—The term "general licenses" is
used to cover all licenses granted under general stat­
ute or ordinance, except dog, liquor, or other business
licenses. Such licenses are granted without respect
to the business that may be carried on by the licensee.
Thus license taxes that are collected from persons
owning vehicles, irrespective of whether these are for
business or pleasure, are termed receipts from general
licenses. Among general licenses which are granted
by cities are those to business men to erect specified
signs advertising their business without giving the
right to occupy any portion of the highway. Eightyfive cities reported receipts from such licenses in
1909. Of a total of $1,109,928 collected, S894,057, or
80.6 per cent, was reported by 15 cities of Group I, for
8 of which a portion of the receipts of the county are
included.
Table IV, which follows, shows the kinds of general
licenses from which revenue was derived, the number
of cities reporting each kind, and the aggregate amount
of receipts reported.

Table V, which follows, shows the purposes for which
these permits were granted, the number of cities re­
porting permits for each purpose, and the aggregate
amount reported.
TABLE V.—Revenue receipts from permits, and number of cities
reporting such receipts: 1909.

PURPOSE OF PERMIT.

Number of Aggregate
cities
amount
reporting. reported.
$1,560,763

Total..
Street cuts and excavations
Building
Sewer connections.
Plumbing
Gas, water, and sewer connections
Electrical wiring
,
Building, street, sewer, and electrical wiring.,
Cesspools and vaults
Burials and disinterments
Carrying pistols
Constructing elevator
Constructing railing
Keeping swine
,
Parade
Handbill distribution
Miscellaneous purposes
Not specified

30
5S
31
17
5
7
o

5
c5
1
1
1
1
1
30
27

504,614
436,362
221,930
36,750
18,894
16,878
15,855
10,004
2,722
1,535
1,101
867
56
47
34
76,374
164,831

Special assessments.—Under
the designation of
"special assessments" the Bureau of the Census
includes receipts from compulsory contributions levied
under the taxing or police power of a municipality to
defray the cost of specific public improvements or
public services undertaken primarily in the public
interest. Special assessments differ from taxes in being
apportioned according to the assumed benefit accruing
to the individual whose property is affected by the im­
provement or service, or according to the assumed
increase in the value of the property affected. They
are divided into special assessments for outlays and
special assessments for expenses. With the exception
of general property taxes, special assessments consti­
tute the most important revenue for a majority of the
cities. Indeed, for several cities such receipts very
nearly equaled the receipts from general property taxes,
and for Oklahoma City, Okla., and Seattle and
Tacoma, Wash., they exceeded the latter in amount.
TABLE IV.—Revenue receipts from specified general licenses, and Special assessments for outlays,—Receipts from spe­
number of cities reporting such receipts: 1909.
cial assessments for outlays were reported by 151 of
the 158 cities covered by this report. The outlays for
Number of Aggregate
KIND OF LICENSE.
cities
amount
which the assessments were made varied in the different
reporting. reported.
cities. In a majority of the cities assessments were
levied for the construction of sewers, pavements,
Total11,109,928
curbing, and sidewalks, and in many cities for the
Horse-drawn vehicle
925,817
Marriage
134,694
grading or widening of streets, the grading of hillsides,
Automobile and motorcycle.
37,118
Bicycle
6,223
and the building of retaining walls, for parks, bridges,
Hunter's
2,104
Stable
165
and viaducts, and in some for the laying of water
Not specified
3,817
mains.
Permits.—Receipts from permits are usually credited
Receipts from special assessments for outlays are
to the department issuing the permit. Such receipts shown under the four titles "Original levies,"
are included in Table 3, with the exception of re­ "Penalties and collectors' fees," "Interest on deferred
ceipts from permits issued by public service enter­ payments," and "Special charges." I n some cities
prises, which are credited to these enterprises and are there is no clear line of demarcation separating
tabulated in Table 7. Of the 158 cities, 114 reported penalties and collectors' fees from interest. The rule
receipts of §1,569,763 from permits other than those that was followed in segregating these items was the
issued by public service enterprises.
same as in the case of taxes; that is, where the rate of



DESCRIPTION OF GENERAL TABLES.
interest on deferred payments was higher than the legal
rate the receipts from such interest were reported as
penalties and not as interest.
There are included for certain cities of Group I re­
ceipts from special assessments of the counties con­
taining these cities, as follows: Cleveland, Ohio,
$296,665 from special assessments for paved roads;
Detroit, Mich., 821,962 from special assessments for
county drain ditches; and Newark, N. J., $21,885 from
special assessments for street improvements.
In many cities there are receipts offsetting outlays
which are in the nature of special assessments, but
which are not collected under that name. In some
cities the city paving department paves that part of
the street lying between the rails and tracks and for a
certain distance outside of the rails of street railways,
and is reimbursed for that work by the street railway
company. Street railway companies often pay a
part of the cost of building a new bridge or strength­
ening an old one. Such receipts as these are
shown in the column with the title "Special charges."
There are also included under this head receipts
from private parties for meeting outlay payments
made by the city in the construction of side­
walks and other improvements for the benefit of
the particular individual paying such receipts being
collected as departmental charges.
Special assessments for expenses.—Receipts of this
character were reported by 53 cities. They are shown
in the table under the same general head as special
assessments for outlays, and the distinction between
the two classes of assessments is based directly on the
general distinction between outlays and expenses. In
the tabulation it was impossible in many instances to
separate the interest on deferred payments of these
special assessments from the interest on special
assessments for outlays, and where such was the
case all of the interest receipts were credited to
the special assessments for outlays. The follow­
ing table shows the different expenses met from
special assessments, the number of cities reporting
assessments for each, and the aggregate amounts
reported.

33

TABLE 4.

Receipts from departmental fees, charges, and sales.—
All departmental receipts from fees and charges for
services the costs of which are classified as expenses,
and receipts from minor sales, are tabulated in Table 4.
Receipts from charges for services the costs of which
are classed as outlays are shown in Table 3 under
the title "Special charges."
Fees are amounts of money received for such serv­
ices as are performed only by governments. These
services are mainly clerical in character, and the
amounts charged therefor, which are often only
nominal, are usually fixed by statute or ordinance.
The amounts classified as charges generally represent
payments for services which may be, and frequently
are, performed by private individuals, and as a rule
are other than clerical in nature. With few excep­
tions, the amounts to be charged are definitely estab­
lished only upon completion of the work or service.
Among the special services of cities paid for by
charges are the making of connections with sewer and
water pipes and the removal of snow from sidewalks.
Under sales are tabulated receipts from the sale of
discarded equipment and materials when the pay­
ments for the replacement or renewal of such equip­
ment and materials are classed as expenses.
In this table there are included for certain cities of
Group I receipts from departmental fees, charges, and
sales of the counties containing these cities, as follows
Chicago, 111., $1,459,631; Cleveland, Ohio, S262,108
Pittsburgh, Pa., §366,183; Detroit, Mich., $140,938
Buffalo, N. Y., S69,658; Cincinnati, Ohio, §385,559
Milwaukee, Wis., $133,149; and Newark, N. J.,
8139,771.
Of the total amount shown under the title " Pro­
tection to person and property/' $1,313,271, or
50.2 per cent, was from fees of public administrators,
registers, and recorders in the cities of Group I, in
which either the city and county functions are merged
in the municipal government or a portion of the
county receipts are added to those of the city in order
to obtain comparable statistics. The receipts from
such fees are shown in the following table.

TABLE VI.—Specified expenses met from special assessments, and
TABLE VII.—Revenue receipts from fees of public administrators,
number of cities reporting such assessments: 1909.
registers^ and recorders: 1909,
ruBrosE or ASSESSMENT.

Number
of cities
reporting.

Aggregate
amount
reported.
$1,299,461

Total.,
Garbage and refuse collection
Grass and weed cu tting
Moth extermination
Paving repairs and the trimming of trees .
Sidewalk repairs
Snow removal
Street cleaning
Street cleaning and sprinkling
Street lighting
Street repairs
Street sprinkling with water
Street sprinkling with oil
Not reported

50054°—12



3

87,010
4,729
45,507
5,077
18,431
12,822
37,722
129,890
55,779
4,721
806,124
12,822
78,755

City
num­
ber.
1
2
3
4
5

o7
8

CITY.

NewYork,N.Y
Chicago, 111
Philadelphia, Pa
Boston, Mass

City
Amount. num­
ber.
$355,563
239,294 1
213,301
6G,079 !
41,302

0)

39,223
49,519
1

CUT.

9 Detroit, Mich....
10
11 San Francisco, C a l . . . .
12
13
14 Newark, N, J . . . . . . . . .
15
16

Amount

919,860
(i)

102,230
22,026
21,686
32 651
70,794
39,733

Not reported.

The amounts shown in Table 4 under the title ' 'Mis­
cellaneous" include charges for certain services that

34

FINANCIAL STATISTICS OF CITIES.

can not be credited to any department and receipts
from sales of materials not belonging to departments.
TABLE 5.

Fines aid forfeits.—Receipts from fines and forfeits
are classified into receipts from " court fines and for­
feits/' which consist of fines imposed by courts of law
and forfeits of bail; from "police and firemen's fines,"
which consist of fines imposed on policemen and fire­
men for violation of rules and neglect of duty; and
from "commercial forfeits," which consist of forfeits
of bonds and deposits guaranteeing the fulfillment of
contracts, the good faith of bids, and the performance
of certain acts.
Escheats.—Escheats are amounts of money received
from the disposal of property the owners of which
can not be ascertained. Receipts from escheats were
reported by 22 cities.
Subventions and grants.—The total amount received
from subventions and grants from other civil divisions
was §28,052,160, of which $20,551,285, or 73.3 per
cent, was for education. In comparing the amounts
shown as subventions for education, it is essential to
take into account the differences in the character of
the municipal organization of the several cities. For
example, Los Angeles, Cal., received 52.7 per cent more
for this purpose than San Francisco, though the latter
city is much larger than the former. The explanation
lies in the fact that the figures for Los Angeles included
$521,299 received from the county, as well as $508,243
received from the state, while the whole amount shown
under this head for San Francisco, $674,194, was re­
ceived from the state—an amount corresponding to
the receipts from the county in the case of Los
Angeles being collected in San Francisco as original
taxes, because in the latter city the city and county
governments are combined.
Of the cities covered by the report, there were only 7
which did not receive subventions for education. 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 the receipts
for schools could be secured. In Boston and Chelsea,
Mass., the dog tax, from which subventions for educa­
tion are derived in Massachusetts, is retained directly
by the cities instead of being paid over to the county
as in the case of other cities.
Gifts and donations for meeting municipal expenses,
and pension contributions.—Of the 158 cities covered
by this report, 109 reported receipts amounting to
$1,681,590 from gifts and donations for meeting munici­
pal expenses, and pension contributions. The receipts
from gifts were in a large part for the pension and
retirement funds for policemen, firemen, and teachers.
Gifts for these three classes of funds were reported by
24, 39, and 9 cities, respectively. The names of those
cities and the amounts received by each from gifts for
the specified funds are given in Table VIIL In addi­



tion to the gifts for municipal expenses included in
Table V I I I , 11 cities reported gifts for meeting park
expenses. The names of these cities and the amounts
received by each are given in Table I X .
TABLE VIII.—Gifts for pension and retirement funds: 1909.

City
num­
ber.

For
police­
men.

CITY.

$»S,003
1
2
3
4
5
7
10
13
14
17
19
21
22
23
25
33
36
40
4G
47
43
49
50
52
55
63
65
66
67
74
75
80
S3
86
SS
91
100
103
105
107
114
121
127
131
132
148
156

1,G29
34,539
Cleveland Ohio.

118
161
120
10

..

Jersey Citv N . J
Indianapolis, I n d . . .

34

Seattle, Wash

For
firemen.

$40,028
4,0GG
4,120
1,190
710
14,4GS
775
50
100
3G0
700
111
263
706
5,000
125
112

792

Syracuse, N . Y

For
teachers.

$7,472

3$
90S
373

4
1,353
SCO

1,604
43$

Albany N . Y
Bridgeport Conn
Spokane, w a s h
Iiartford, Conn

.....
23

St. Joseph. Mo
Yonkers, N. Y
Tacoma,' Wash
Youngstown, Ohio
Elizabeth, N . J
Schenectady, N . Y
Akron, Ohio
Wilkes-Barre, Pa
Peoria, III
Fort Wayne, Ind
Terre Haute, Ind
South Bend, Ind
Mobile, Ala
Pawtucket, It. I
Canton, Ohio
Springfield, Ohio
Topeka, Kans
New Britain, Conn
Augusta, Ga
Superior, Wis
Auburn, N . Y
La Crosse, W i s . . .

325
47

2,S09
255

552
291
120
100
7S0
570
121
75
131
40
155
40
60
947
2,479

940

3,996

50
55
119

753

-

102
53
50
50
1,611
1,655
59
38

50
49
110

TABLE IX.—Gifts for park expenses: 1909.
City
num­
ber.

CITY.

Total
11
12
15
39
43

Cincinnati, Ohio
New Orleans, La
Memphis, Tenn
Nashville, Tenn

.City
Amount. num­
ber.
$22,345 )
1,870 ;
%750 1
0,349 '
1
500
1

i

50
59
62
71
87

m

crrr.

Dallas, Tex
Kansas City, Kans
Harrisburg, Pa
New Britain, C o n n . . . .

Amount*

$25
97
350
5,000
1,828
2,575

Receipts from donations for meeting school ex­
penses were reported by 25 cities; for meeting the
expenses of libraries and museums, by 22 cities. The
names of the cities reporting receipts from these
sources are given in Table X on the next page.
I n addition to the receipts from donations there
shown, Philadelphia, Pa., and Fitchburg, Mass., re­
ported receipts from donations for meeting the ex­
penses of hospitals to the amount of $9,947; New
Britain, Conn., and Albany, N. Y., reported donations
for cemetery expenses aggregating §5,614; and miscel­
laneous donations were received for unspecified pur­
poses by 27 cities to the aggregate of $27,818.

DESCRIPTION OF GENERAL TABLES.

35

TABLE X.—Donations for expenses of schools and of libraries and TABLE XI.—Pension contributions for public trust funds: 1909—Con.
museums: 1909.
City
num­
ber.

CITY.

Total
Chicago. Ill
Philadelphia, P a
Boston, Mass
Pittsburgh, Pa
D e t r o i t . Mich
Buffalo, N . Y
Hiricin'nati, O h i o . .

$52,325

$132,427

4,997

2,000
37,000
14,500
65,025
4,5S6
3,333

5,032

123,636

Washington, D. C
MirmpApnlifi, M i r m . . . ,
Jndfonftprtlis, I n r l , , .
. ,.r-rT
fit. Panf, M i 7 i i j . , i 4
Denver,'Colo
P o r t l a n d , Oreg
W'oTcestM*, M a s s , . . . . ,
- T T.

,

91
100
1,246

±

100

1,313
2,478
58
100

......

278
Fall It tver, Mass
Lowell. Mass
C a m b r i d g e , Mass
Spokane, W a s h . . . .
ifartford', Conn
Trenton, N . J
S a n Antonio, T e x
Dallas, T e x
Springfield, Mass
Des Moines, Iowa
L a w r e n c e , Mass
Houston, Tex
B i r m i n g h a m , Ala.
Fort Worth, Tex
Harrisburg, Pa
Terre Haute, Ind

23
471
739
1,630
15
80
5,392
0
50
442
143

.

166
1,000
25

97
830
50
2,301
350
50

*
2,640

15
12
75

»Including donation of $16,395 for the University of CincinnatL

The aggregate receipts from pension contributions
were much greater than those obtained in the form of
gifts and donations for meeting expenses other than
pensions. Contributions for policemen's funds were
reported by 47 cities; for firemen's funds, by 45 cities;
and for teachers' funds, by 21 cities. The names of
the cities reporting and the amounts reported are given
in Table X I , which follows.
TABLE XI.—Pension contributions for public trust funds: 1909.

1
2
3
4
5
7
9
10
11
12
13
14
15
16
17
18
19
21
22
24
25
26
27
30
33
34
36
37
40
41

For
police­
men.

For
firemen.

$541,033

$222,411

CITY.

224,241
48,786
125,865

New York, N . Y
Philadelphia, P a
Cleveland, Ohio
Detroit, Mich

3,462
6,373

C i n c i n n a t i , Ohio

17,688
7,917
11,949
9,933

Washington, D. C
Jersey City, N . J . „

Rochester, N . Y
St. Paul M i n n . . .
Toledo ' O h i o

Omaha, Nebr
Richmond V a .




43
49
50
52
57
63
64
65
72
74
75
76
78
80
83
86
S8
89
91
100
105
114
117
122
132
142
143
148
149
153
156

Bridgeport, C o n n
Spokane, W a s h
Hartford, Conn
Trenton, N . J
Salt Lake City, U t a h
St. Joseph, M b .
Troy,N.Y
Yonkers.N. Y
Utlca.N. Y
Elizabeth, N . J
Schenectady, N . Y
Hoboken. N . J
Evansviile, I n d
Akron, Ohio
Wilkes-Barre, F a
Peoria. Ill
Charleston, S. C
Terre H a u t e , I n d
S o u t h Bend, I n d
P a w t u c k e t , R. I
Springfield, Ohio
Rockford, 111
Sacramento, Cal
Superior, Wis
Racine, W i s .
Elmira, N . Y
Auburn, N. Y
West H o b o k e n , N . J
Oshkosh, Wis
L a Crosse, W i s

For
school
employ­
ees.

For 1
For
police- i
fireman.
men.

CITY.

$320
1,083

$1,181
1,234
664 |
1,796
$4,054
618 j

3,869
2,724
2,282
757
1,210
799
328
505
1,524
503
1,166

874 1

2,590
2,514

2,749
2,148,
635 :
1,085 i
102 !
60S
232
188
631
588
23
732
618

1,657

1,650
68
720
917 i
188

*.

571 |
451
340
197 1

603
260
t

1,553

362
767
6S1

81
15
124
57
2,000

Canton, Ohio.
Chattanooga, T e n n
Salem, Mass^
McKeesport, P a
N e w t o n , Mass
Q u t n c y , III
Auburn, N . Y

City
num­
ber.

City
num­
ber.

....

•

1

8,759
597
7,866
4,944
3,270
3,736
9,497
4,260
652
2,000 |
1,718
2,999 |
4,710
1,552
2,362
2,601
2,837

677559"
23,980
21,360
13,700
2,852

2,964
13,362
4,821
11,041
4,980
3,048
5,795
3,087
2,679
2,742
6,223
6,792

For
school
employ­
ees.

TABLE XII.—Gifts and donations for park and library outlays;
1909.
City
num­
ber.

Gifts for
park
outlays.

CITY.

Dona­
tions for
library
outlays.

$553,917
2007812
112,311
81,003
48,811
18,218
11,956
11,336
19,480

3,436
8,195
5,451
10,284
1,105

2,890
1,592

Gifts and donations for outlays.—Gifts and dona­
tions to be applied for meeting outlays were reported
by 40 cities, to the aggregate amount of 5694,770.
Boston, Mass., reported a donation of S100 for a hos­
pital. Philadelphia, Pa.; Waterbury, Conn.; Saginaw
Mich.; and Lancaster, Pa., reported donations for
school outlays aggregating 81,943. Saginaw, Mich.,
reported a receipt from gifts for an auditorium
amounting to $63,060. Minneapolis, Minn., reported
gifts of 825,000 for bathhouses and public laundries.
Springfield and Newton, Mass., reported gifts and do­
nations for unspecified outlays amounting to 819,391.
Donations for library outlays and gifts for park out­
lays were reported by 18 and 11 cities, respectively,
as shown in Table X I I , which follows.

6,317

1,497
1,184

$98,354

Total
4
5
9
11
12
22
23
30
32
34
43
4S
53
5Q
60
70
72
84
97
106
113
119
126
142
144
154

St. Louis, Mo
Boston, Mass
Cleveland, Ohio
Detroit, Mich
San Francisco, Cal.
Cincinnati, Ohio
Louisville, K y
Seattle, w a s h
Toledo, Ohio
Atlanta, Ga
Nashville, T e n n .
Bridgeport, Conn
S a n Antonio, T e x .
Dallas, T e x

,

5451,972
126,500
1,822
41,000
419
125

*
10,000
9,379

22,000
72,128
400

a

2
3
5
8
9
10
12
14
16
17
21
26
27
28
31
37
38
44
45
49
50
52
53
56
GO
61
62
69
79
82
87
91
101
106
107
120
126
129
133
144
148
155

Schools.

Libraries
an<f m u ­
seums.

2,500
2,500
2,600
200
10,133
30,770
2,381
35,000

Erie, P a
Oklahoma City, Okla
20,469
L i t t l e Rock, A r k
Lincoln, N e b r .
7,157
5,458

91,974
9,000
4,080
10
30,000

36

FINANCIAL STATISTICS OF CITIES.

from rents are the gross receipts from rents, less
the amounts received in interdepartmental trans­
actions.
Receipts from major privileges.—Under this desig­
nation are included in Tablo 6 all amounts re­
ceived from corporations and individuals as com­
TABLE XIII.—Gifts and donations to establish or add to specified pensation for special privileges, powers, or rights
granted them in the streets and alleys of the city in
public trust funds for municipal uses: 1909.
providing the citizens with what are popularly called
City
public utilities. The amounts thus tabulated are
numObject of fund.
Amount.
berwhat some writers have called compensation for the
"operating" as distinguished from the "corporate"
Total
12,369,633
franchise of the paying corporation or individual.
Philadelphia, Pa.., Simon Muhr scholarship fund (addition)
32,500
They are compensation for rights or privileges in the
15,000
Teachers' pension fund
Boston, Mass
1,752,035
Fund for maintenance and improve­
streets that are in law denominated "easements/'
ment of parts.
500
Hospital library fund
and though allied to rents, they are to be carefully
16,784
6 Baltimore, Md
Teachers' pension fund
8,870
12 Cincinnati, Ohio..
University realty and endowment fund.
distinguished
therefrom.
5,864
University library fund
10
50 Hartford, Conn..,
Outdoor poor relief fund
7,093
58 Lynn, Mass
Library fund
Among the receipts from major privileges included
4,000
72 U t i c a , N . y
Public library fund
7,091
90 Portland, Me
in Table 6 are those from steam and street railways
Fund for perpetual care of cemetery
6,000
156 Salem, Mass
Poor relief funds
513,230
141 Fitchburg, Mass..
transporting freight or passengers through or across
H ospital fund
the streets and alleys, and those from electric light
and power, gas, water, telegraph and telephone, heat
TABLE 6.
distribution, and refrigeration companies, placing
Receipts from interest—This table includes all in­ wires, pipes, poles, and other fixtures and equipment
terest received by the general treasury and the sepa­ in, under, over, or across the streets, incidental to the
rate funds and accounts of the cities covered by this conduct of their business.
report, except interest on overdue taxes and special
I t should be noted that only one class of receipts
assessments, which is shown in Table 3, and receipts from public utility enterprises are included in Tablo
from accrued interest on original loans, which is 6 as receipts from major privileges. Receipts from
shown in Table 14. The total or gross interest re­ such enterprises or from others for the tomporary use
ceipts tabulated in Table 6 for some of the cities of of land or water fronts not involving the use of a street
Group I include certain amounts representing receipts or alley are tabulated as receipts from rents. Re­
of the counties containing those cities, as follows: Chi­ ceipts from the vacation of streets and alloys arc in­
cago, HI., $103,714; Cleveland, Ohio, $53,720; Pitts­ cluded among those from sales of real property given
burgh, Pa., $33,649; Detroit, Mich., $18,292; Buffalo, in Table 14; and receipts for services rendered by tho
N. Y., $20,457; Cincinnati, Ohio, $44,388; Milwaukee, city arc shown in Tablo 4 as receipts from charges,
Wis., $18,576; and Newark, N. J., $55,801.
or in Tablo 3 as receipts from special charges. Re­
The first column of the table shows the net receipts ceipts from the same corporations and individuals
from interest, or the receipts from the public less which arc in the nature of taxes, as defined in
amounts returned, but the amounts in the columns this report, are shown in Table 3 as receipts from
classifying interest by source represent gross receipts. general property taxes, special property taxes, or
Of the total net receipts nearly one-half was from business taxes, or as receipts from business licenses,
interest on current deposits.
according to the method by which thoy wore levied
Receipts from rents.—The receipts from rents shown and collected. A detailed exhibit of the receipts
in Table 6 comprise all amounts collected as compen­ from public service privileges, with the exception
sation for the use of buildings or land (exclusive of of those from steam railroads and certain minor
highways), whether or not the rental of such buildings enterprises, is shown in connection with other
or land is associated with the issue or the grant of a classes of receipts from public servico corporations in
so-called privilege, or of a license or permit. Some Table 33.
of the figures, therefore, include payments for the
Receipts from minor privileges.—Under this heading
exclusive enjoyment of certain special privileges, such are included amounts received by cities from the grant­
as those of maintaining lunch rooms and refectories ing of what the Bureau of the Census designates minor
in parks and the erection of buildings on city real privileges. These are grants to persons and corpo­
property. Amounts received for certain specified uses rations, other than those engaged in furnishing a public
of the streets, or rights therein, are carefully dis­ utility, of the right to uso tho streets and alleys of the
tinguished from rents as above defined, being classed
city for laying pipes, extending wires, and placing other
as ''privileges." The receipts from rents reported
structures or materials required for, or employed in,
in Table 6 have in prior reports of the Bureau of the
the operation of their business, or to movo buildings
Census been classed as "departmental receipts," to­
through the streets of the city. Tho greater portion
gether with fees, charges, and sales. The net receipts
of these privileges are granted to those occupying land
Gifts and donations to establish public trust funds.—
Gifts and donations to establish or add to public trust
funds for municipal uses were reported by 10 cities.
The objects of these trust funds and the amounts added
to the principal are shown by cities in Table X I I I ,
which follows.




DESCRIPTION OF
adjoining a street or alloy to make some one of the
following uses of tho streets or alleys in front of their
places of business: (1) To construct vaults or other
structures under the sidewalk, street, or alley; (2) to
place merchandise stands or other property on the
sidewalk; (3) to use certain portions of the street or
alley for storing building or other materials; (4) to
extend awnings, signs, bay or *show windows, and
other structures and conveniences beyond the build­
ing line or across the street; and (5) to construct
bridges over, or tunnels or pipes under, the street
for the convenience of the owner or occupant of the
building.
Table 6 shows a total of 8741,396 as receipts from
minor privileges. Of this amount 3404,366, or 54.5
per cent, was received by New York alone, and
§171,534, or 23.1 per cent, by Chicago. The re­
mainder—§165,496, or 22.3 per cent—was reported by
51 cities, exclusive of San Juan, P . R. Of the amount
last mentioned it is possible that, owing to the lack of
correct or fully descriptive designations in local reports
and accounts, a small portion should have been re­
ported under other heads of Tablo 6 or in other
tables. As showing the character of the minor privi­
lege-grants for which the receipts given in Table 6
were obtained, detailed statements are here given for
New York and Chicago.
New York.—This city received $361,676 for vaults
and tunnels, S22,038 for bay windows, $3,152 for orna­
mental projections, $3,060 for temporary sheds, $280
for drinking fountains, $13,349 for bridges over streets,
and $811 for other minor privileges; total, S404,366.
Cliicago.—This city in 1909 received $171,534 for
the following privileges granted: $42,303 for use
of space undor sidewalks, $24,963 for constructing
bridges over and conduits and pipes under streets,
$20,674 for merchandise stands, S850 for public scales
in streets, $1,827 for bay windows, S3,870 for rail­
road switches in streets, and S77,047 for other uses of
tho streots.

ENERAL TABLES.

37

. The statistics of municipally operated public service
enterprises are defective in consequence of the fact
that the accounts of these enterprises are often not
completely segregated, so that frequently an enterprise
is neither credited with all the revenue resulting from
its activity nor debited with all the expenses chargeable
to it; thus, in some cities an enterprise is not credited
with interest earned on current deposits of its funds
nor charged with interest on its bonds. Again, in
many cities the method of accounting is faulty in that
it does not give credit to enterprises for materials
furnished or services rendered by them to the various
departments and to other public utility enterprises of
the city government. Then, too, in cities crediting
their enterprises with materials or services so furnished,
there is no uniform method of determining the amounts
to be credited. The only remedy for these defects is
the more careful segregation of accounts affecting
enterprises of this type, and the adoption by officials
in charge of municipal accounting of a uniform system
of giving credit to enterprises for utilities furnished
by them to the departments and to other public
service enterprises of the city government. Cities
wrhich in 1909 gave credit to their public service enter­
prises for utilities furnished are indicated in Table 7
by entries under the title "Receipts from city depart­
ments, offices, and enterprises." Receipts of this
character are called by the Bureau of the Census
service transfer receipts.
Service transfer receipts formed 1.6 per cent of all
receipts of public service enterprises covered by Table
7 for 1909. In some cities receipts from city depart­
ments, offices, and enterprises formed a large per­
centage of the total receipts reported by public service
enterprises. In Bay City, Mich., they formed 22.6
per cent; in Woonsocket, R. L, 22.5 per cent; in
Pueblo, Colo., 16 per cent; and in Manchester, N. H.,
15.1 per cent. In eight other cities more than 10 per
cent of the total receipts shown in this table represent
similar transfers.
Receipts from public service enterprises.—The gross
TABLE 7.
receipts shown in Table 7 for the different classes of
Municipally owned j>ublic service enterprises.—Under public service enterprises include all of the revenues
the designation "Public sendee enterprises" the Bu­ of these enterprises reported on the city books with the
reau of tho Census includes those enterprises or exception of receipts from interest on current deposits.
branches of municipal service which are established
For two cities of Group I, receipts of public service
and maintained by a city government for the purpose
enterprises of counties are included, as follows: Pitts­
of providing tho public, or tho public and the city,
burgh, Pa., $44,792, and Milwaukee, Wis., $52,409. In
with some utility or service. If tho department or
both cities these receipts were from institutional
office is maintained primarily to serve tho city alone,
industries.
it is called a municipal service enterprise and not a
Of all the public service enterprises, the water-supply
public service enterprise. Thus a municipally oper­
systems
are the most important. The receipts from
T
ated water-supply system w hich supplies water to
revenues
and the payments for expenses of such
the public alone, or to tho public and the city, is called
systems,
reported
for the years 1902 to 1909 in the
a public service enterprise, while one which supplies
147
cities
for
which
statistics were obtained through­
water for the use of the fire department only is called
out
the
period,
are
given
in the table which follows.
a municipal service enterprise.




FINANCIAL STATISTICS OF CITIES.

38

per cent, while the payments for expenses increased
§8,668,921, or 58.4 per cent. The payments for
expenses
amounted to 36 per cent of the receipts from
Payments
Receipts
for
from
TEAB.
revenues
in
1902 and 41.2 per cent in 1909.
expenses.
revenues.
The receipts shown for Philadelphia, Pa., and
$23,519,487
$57,105,840
1909
Toledo, Ohio, in the column of Table 7 with the title
64,422,470
23,395,699
1908
52,712,870
20,827,844
1907
"Gas-supply systems," were derived from rentals of
50,406,039
19,707,584
1906
47,396,604
18,677,311
1905
systems
formerly operated by the city but at present
44,974,037
19,357,447
1904
42,986,187
17,448,701
1903
leased
to
private companies. The receipts of the dif­
41,210,322
14,850,566
1902
ferent classes of enterprises included in Table 7 under
From 1902 to 1909 the receipts from revenues of the heading "All other enterprises" are shown in the
water-supply systems increased §15,895,518, or 38.6 following table.
TABLE XIV.—Summary of receipts from revenues and payments for
expenses of water-supply systems: 1902-1909.

TABLE

XV.-

-KECEIPTS FROM REVENUES OF SPECIFIED PUBLIC SERVICE ENTERPRISES INCLUDED UNDER THE
HEADING "ALL OTHER ENTERPRISES," IN TABLE 7.

City
num­
ber.

$6,034,174

Aggregate
1 NewYork,N.Y
2 Chicago, 111
3 Philadelphia, Pa
5 Boston, if ass.
6 Baltimore, Md
10 Buffalo, N. Y
12 Cincinnati, Ohio
15 New Orleans, La
21 , Tndianapolis, Tnd,,
25 Rochester, N. Y
26
27
28
40
53
*

142
146
148
156
157

s

9,600 1
18,318
116,055
2,889
4,726

^ , . . , , , , -...

St. Paul, Mipn
Denver, Colo
Portland, Oreg

72 U t i c a , N . Y
84
86 Peoria, Hi
89
90 !
99
107
120
127
131

...

Chattanooga, Tenn

New Castle, Pa

San Juan, P . B

16,361
26,026
70,878
415
1,706

$65,382

i

|

$766,412

Rapid
transit.

Irrigation
works.

Ferries.

$3,426,718 : $1,327,049

$3,146

2,646,321 |

Miscellane­
ous.

$289,39G

1,219,717

4SS
12,660
7S0,397

107,332

128,809
9,600
18,318
116,055
2,889
4,726
16,361
23,474

2,552

m

594

70,878
1,112

1,674
4,105
2,754

4,395
4,901
262
3,287
57,133

4,9M
262

50
25,972
4,395
3,287
57,133

78
752
4,096
6,221
4,395
2,658

$155,871

Toll
bridges.

751,401

1,674
4,105
2,754
50
25,972

The receipts from revenues of the toll bridges in
New York City comprised S31,772 from charges for
work performed by the bridge employees; $80,188
from rent of piers and abutments; $638,673 from
tolls; and $768 from sales of materials. The tolls col­
lected were as follows: Brooklyn Bridge, $326,960;
Williamsburg Bridge, $250,124; Queens Borough
Bridge, $61,589.
In Boston, Mass., the tolls from ferries amounted to
$105,703, and those from the East Boston Tunnel to
$129,305. In the latter case each passenger carried
through the tunnel pays a 1-cent toll, which is collected
for the city by the railway company.
The amounts shown in Table XV under the heading
"Miscellaneous" were received from the following
sources: Cincinnati, Ohio, leasehold rents; New Or­
leans, La., sugar sheds, $4,275, and public belt rail­
road, $111,780; Portland, Oreg., charges for dredg­
ing, pilotage, and' towage; San Antonio, Tex., stone



1

4,617,439
488
12,660
887,729
128, SOD

'.

Subways
for pipes
a n d wires.

Public
halls.

Total.

CITY.

78

752
4,006
6,221
4,395

1

2,110

1
548

quarries, $600, and sewer farm, S512; Charleston,
S. C, powder magazine; Portland, Me., liquor agency;
Augusta, Ga., canal; Racine, Wis., artesian well; and
San Juan, P. R., slaughterhouse.
TABLE 8.

Payments for expenses other than of public seivice
enterprises.—In Table 8 are presented statistics of
the payments for expenses incurred by the various
cities during 1909 for objects or purposes other than
for the operation and maintenance of public sendee
enterprises. Such payments constitute the most im­
portant single class of payments for the costs of
municipal government, comprising 52.9 per cent of
the total payments shown in Table 2. They are given
in Table 8 in sufficient detail to show the relative
expenses of the several departments and branches of
work in each city, and to provide data for the com­
parison of the expense payments for a given object in

DESCRIPTION OF GENERAL* TABLES.
one city with the corresponding expense payments in
other cities.
In making these comparisons it should be noted
that while the figures shown in Table 8 for the main
groups of departments are fairly accurate and thus
comparable, those for some of the individual objects
of expenditure are less exact. For example, the ex­
penses for the care and repair of bridges can not in
all cities be segregated from the expenses for the care
and repair of streets, pavements, and curbing; hence
the individual items of highway expenses are less
accurate than the aggregate of all highway expenses.
Other items of expense more or less inaccurate because
of imperfect classification by individual cities, are the
payments for the expenses for street cleaning and snow
removal. In some cities the streets are cleaned by an
independent street-cleaning department, while in
others this work is performed cither by the health de­
partment or by the street department. Where it is
done by a department having a variety of other func­
tions and the segregation of items of expense for the
different functions is not made by the local author­
ities, it is often difficult or impossible for the agents
of the Bureau of the Census to secure correct statistics.
I t must not be inferred, therefore, in the case of the
objects of expenditure here mentioned, that a blank in
Table 8 necessarily means that there were no ex­
penditures for the purpose indicated by the column
heading.
The per capita averages and the per cent distribu­
tion of payments for general expenses in the various
cities are given for groups of departments and for sev­
eral of the most important departments individually in
Tables 30 and 31. Further discussion of these subjects
is therefore presented in connection with those
tables.
Among the payments for municipal expenses
included in Table 8 are those for the so-called forestry
departments of many cities in New England. These
are branches of public service called into existence in
many cases to combat the destruction of trees in parks
and streets by injurious insects and other tree pests.
I n most cases they care for trees in the streets and
in the parks, and in a few cases they also care for trees
on private grounds and receive compensation therefor.
All such so-called departments or branches of service,
like municipal service enterprises, arc incidental oper­
ating plants under the control of the park board, high­
way department, or some other main branch of the pub­
lic service. Their expenses are distributed to the
branches of service to which they relate. Those for
the care of trees in parks and streets appear in park
expenses, while the small amount of expenses for care
of trees outside of parks and streets are included under
the heading "All other" in Diyision II, "Protection
to person and property."




39

Payments for drinking fountains and city clocks,
which are reported by a number of cities, are included
in Division VIII, "Miscellaneous."
A large number of cities made payments in 1909 for
checking the spread of tuberculosis and for the care of
patients suffering from that disease. An effort was
made to include all payments for this class of expenses
among those of the health department as part of the
total payments for the prevention and cure of com­
municable diseases. For most cities the larger part
of these payments are tabulated among those for the
health department, although in some cases certain of
these payments appear among those for outdoor poor
relief and for hospitals.
Under the heading "All other," under Division
IV, payments are shown for 120 cities aggregating
81,792,816, Of this amount, $680,900 was included
with the payments of 8 cities of Group I as part of the
paymentsof the counties in which those cities are located
for the maintenance of roads and bridges outside the
cities, as follows: Chicago, 111., S37,080; Cleveland, Ohio,
8120,263; Pittsburgh, Pa., $303,443; Detroit, Mich.,
84,707; Buffalo, N. Y., 850,644; Cincinnati, Ohio,
S44,891; Milwaukee, Wis., 8688; and Newark, N. J.,
8119,184. Other payments included under this head­
ing were payments for maintenance of river channels,
harbors, and landings, structures ehminating grade
crossings, bicycle paths, and a free ferry.
Payments for the expenses of schools are shown in
detail in Tables 36 to 40.
Exceptional payments by Massaxihusetts cities.—The
state of Massachusetts has established, for the benefit
of a number of cities and towns, certain metropolitan
districts in and about Boston for the purchase and
improvement of parks and for the construction and
maintenance of sewers and waterworks. The cities
and towns benefited are charged with the cost of
maintaining the properties and public improvements
acquired, including the interest on loans made by
the state for the original outlays, and are required
to make contributions to the state sinking fund for
the ultimate liquidation of the debt incurred by the
state. Other payments to the commonwealth of the
same general nature are those for the abolition of
grade crossings.
In this report, as in those for 1906, 1907, and 1908,
payments for the maintenance of the metropolitan
sewer and park systems are included with other sewer
and park expenses in Table 8, and payments for the
maintenance of the metropolitan water system with
other payments of this nature in Table 9. All pay­
ments to the state for interest are tabulated in Table
10, and all payments to sinking funds are tabulated
with other payments for the redemption and purchase
of city debt obligations, in Table 13. The table fol­
lowing shows the amounts of these special payments to
the state, except those on account of the metropolitan
waterworks, which are presented in the text for Table 9.

40

FINANCIAL STATISTICS OF CITIES.
TABLE XVI.-PAYMENTS BY MASSACHUSETTS CITIES TO THE STATE ON SPECIFIED ACCOUNTS. 1909.
ON ACCOUNT OF METROPOLITAN SEWERS.

ON ACCOUNT OF ABOLITION OF GRADE CROSSINGS.
City
num-j
ber.
Total..
45
54
70

94

123
124
133
152

Boston
Fall River...
Cambridge..,
New Bedford
Somerville...
Brockton
Maiden
Haverhill.....
Newton
Everett

Total.

For
sinking
fund.

For
interest

$254,375

$219,195

$35,180

145,713
15,565
11,300
17,861
2,093
10,359
962
6,044
8,623
675

21,009
2,910
820
3,250
350
2,615
37
1,619
2,381

7,663
11,004

City
num­
ber.

5
45
70
123
133
152
154

For
For
main­
interest. tenance.

For
sinking
fund.

Total.

Total

$563,181

Boston
Cambridge.
Somerville.
Maiden
Newton
Everett....
Chelsea

258,866
99,769
56,184
32,525
67,233
22,212
20,387

$73,346 $312,822
152,
4S,
27,
16,
45,

32,079
13,899
7,780
4,644
8,655
2,959
3,330

1?;

$177,013
73,833
37,136
21,215
11,651
12,847
8,912
11,419

ON ACCOUNT OF METROPOLITAN PARKS.
For maintenance of—
City
num­
ber.

Total.

CITY.

$1,139,439 J $215,244

Total
5
45
58
70
123
133
152
154

Cambridge
Lynn .„
Somerville
Maiden.
Newton Everett

._

1

927,155 11
56,081 J
30,792 1
37,377
21,291
37,628
13,345
15,770

TABLE 9.

Payments for expenses of public service enterprises.—
The nature of these enterprises is explained in the text
discussion of Table 7 (p. 37). Payments for expenses
of municipal service enterprises, as distinguished from
those for public service enterprises, are shown in detail
in Table 17. The report for 1909 includes payments for
the expenses of public service enterprises of counties,
as follows: Pittsburgh, Pa., institutional industries,
$31,186; and Milwaukee, Wis., chair factory at house
of correction, $41,687.
Of the Massachusetts cities of over 30,000 inhab­
itants six are in the metropolitan water district and
obtain water for their several systems from the metro­
politan waterworks. The metropolitan system is
operated by the state for the benefit of the cities and
towns included within the metropolitan water dis­
trict, and all costs of construction, extension, and
maintenance are apportioned among the municipali­
ties benefited. These costs are annually assessed
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 expenses of maintenance. The expenses
of maintenance are included in the figures shown in
Table 9, the interest is tabulated in Table 10 with the
payments for interest on debts for public service en­
terprises of city corporations, and the payments for




For
sinking
fund.

181,196
7,632
3,903
8,947
2,810
6,124
2,447
2,185

For
Interest.

Total.

$500,836 1 $423,359 1
426,470
21,419
10,736
12,124
7,721
13,646
2,717
6,003

319,489 i
27,030
16,153
16,306 1
10,760 ,|
17,85S
8,181
7,582

Parks.

Wellington
Boulevards. Nantaskct
Bridge.
Beach.

$338,752

$60,342

$19,76-1

$4,501

200,454
22,161
13,459
11,994
6,750
14,559
4,340
5,035

41,623
3,41S
1,929
2,668
2,616
2,326
3,551
2,211

15,316
1,266
673
705
397
S5G
255
296

2,096
185
92
939
997
117
35
40

sinking funds are tabulated in Table 13 with the pay­
ments on account of debt. No exhibit of the amount
of the metropolitan water debt chargeable to each city,
or of the annual increase or decrease in such debt for
each city, has 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 its obligation to the state on this account.
The three classes of payments above referred to are
shown separately in Table XVII. 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 XVII.—Payments by Massachusetts cities to the state on ac­
count of metropolitan watencorhs: 1909.
City
num­
ber.

5
70
123
133
152
154

CITY.

Total.

For main­
tenance.

Total

$2,117,601 1 $466,740 ;$I, 251,686

$399,178

Boston
Somerville
Maiden
Newton
Everett

1,862,824 1 t 410,5*1 i,ioi,as9
112,573
24,812
60,541
39,350
8,673
23,259
6,525
1,438
3,857
44,833
9,882
26,500
51,499
11,351
30,440

351,151
21,220
7,413
1,230
8,451
9,703

The payments for expenses of the different classes of
enterprises included in Table 9 under the heading
"All other enterprises" are shown separately in the
table following.

DESCRIPTION OF GENERAL TABLES.
TABLE XVIII.—Payments for expenses of specified public service
enterprises included under the Jteading "All other enterprises" in
Table 0.

City
num­
ber.

CITY.

Total.

1 Public
| halls.

Sub­
ways
for
pipes
and
wires.

Irriga­
Toll
tion Miscella­
bridges. work.
neous.

Aggregate.. Sl,GiS 899 'J122.595 $21,971 S7S5,390 $40,434
1
5
G
10
12
15
21
23
25
2G
27
2S
40
53
67
S6
89
00
99
100
107
120
127

New York, N . Y .
Boston, Mass
Baltimore, M d . . .
Buffalo, N . Y . . . .
Cincinnati, O h i o .
N e w Orleans, L a .
Indianapolis, I n d .
Seattle, w a s h . . . .
Rochester, N . Y . .
St. Paul, M i n n . . .
Portland, O r e g . . .
Richmond. V a . . .
San Antonio, Tex.
Salt Lake City,
Utah
Charleston, B . C . .
Covington, K v . . .
Saginaw, M i c h . . .
Chattanooga,
Tcnn
New B r i t a i n ,

708,275
240,070
18,704
11,918 J ii,9is
1G,233
94,491
4,510 | 4,510
17,151
12,302
12,302
10,111
10,111
07,232
00,G03
245,810
1,410
1,410
3,071
30,734
3,479
34
22,334
2,754
7,425
4,323
502

131 1
142
146 N e w c a s t l e , P a . . .
14S Auburn, N . Y —
150 La Crosse, W i s . . .
157 1

54S
12,311
75
1,877
842
11.C07
2,754

San Juan, P. R . . .

3,384

S64S,509

763,275
240,070

13,704

16,233
94,491
17,151
6,029
245,810
3,071
30,734

3,479
34
22,334
2,754

7.425
4,323
502
543

12,311
1,877
842
11,G07
2,754
1,374

2,010

The toll bridges of the citj r of New York, which
were maintained at a cost of 8768,275, yielded a
revenue of 8751,401, as shown hi Table XV (p. 38),
of which SG3S,G74 was from tolls.
The payments shown under the heading "Miscellane­
ous" in Table IS were for the following enterprises:
Boston, Mass., ferries, with the exception of 817,969,
which was for rapid transit subways and tunnel;
Cincinnati, Ohio, leasehold rents: New Orleans, La.,
public belt railroad; Seattle, "Wash., asphalt plant;
Portland, Oreg., dredges; Charleston, S. C , powder
magazine; Portland, Me., liquor agency; Augusta,
Ga., canal; Racine, Wis., artesian well; and San
Juan, P. R., slaughterhouse.
TABLE

10.

Payments for interest on city debts.—In their ac­
counting for the construction of permanent properties
such as waterworks, several cities, hi accordance
with the practice in commercial accounting, charge
the interest accruing on money borrowed for the
purpose during the time that the property is being
constructed as a part of the cost of the property. I t
thus appears in the city accounts as an outlay pay­
ment and not as an interest payment. The payments
for interest shown in Table 10 arc exclusive of those
charged as outlays, tho latter being included in Table
11 and shown separately in the text for that table.
The interest payments are classified into payments
(1) on debts for general purposes, (2) on debts for




41

public service enterprises and investments, and (3) on
special assessment loans; they are on a gross basis, and
include all interest payments reported by the cities
except those charged as outlays. Many of these
payments are made to city funds. Such payments
are parts of the total payments of those cities for
governmental costs as defined on page 19. The
amounts shown under the heading " N e t payments"
are the payments of interest to the public, exclusive
of payments made in error and later repaid to the
city, and also of payments balancing receipts for
accrued interest on original sales of city securities.
Included in this table are payments of the counties
containing certain cities of Group I, as follows: Chi­
cago, 111., S386,257; Cleveland, Ohio, $115,975; Pitts­
burgh, Pa., 8273,942; Detroit,Mich., S74,370; Buffalo,
N. Y., 846,866; Cincinnati, Ohio, 891,761; Milwaukee,
Wis., 819,290; and Newark, N. J., 8280,068.
Of the total amount of interest payments, 94.7 per
cent was reported, for the city corporations, 2.2 per
cent for independent school districts, and 3.1 per cent
for other independent divisions, including the counties
above referred to.
The aggregate of all interest payments, other than
those charged as outlays, was 886,333,343. Of this
amount, $12,420,67S, or 14.4. per cent, represents
transfers, or amounts of money paid by the various
divisions of the government of the city as interest
upon city securities held by the city sinking funds,
investment funds, and public trust funds for municipal
uses. The total amount paid to the public was
S73,912,665, an increase over the corresponding
amount reported for 190S of 83,020,702, or 4.3 per cent,
of which increase 81,355,114, or 44.9 per cent, was
contributed by New York City.
From the classification of interest according to the
purpose of the loans on which paid, it appears that
66.8 per cent of the total gross payments was for
interest on loans for general purposes, under which
head are included all payments of interest except
those on debts of public service enterprises and on
special assessment bonds or loans; 27.9 per cent was
for interest on loans for public service enterprises and
investments, and 5.3 per cent for interest on special
assessment loans.
Some cities which have special accounts with their
public sendee enterprises pay interest on the indebted­
ness incurred for these enterprises from the earnings
of such enterprises. All other cities pay the interest
from a common fund into which all the general and
commercial revenues are paid. The interest on special
assessment loans is seldom paid from collections of
general property taxes or similar revenue, but from
the proceeds of special assessments, such assessments
being collected in a number of annual or semiannual
installments, each one of which includes a special levy
for meeting the interest on the bonds for whose amort-

42

FINANCIAL STATISTICS OF CITIES.

ization the installment is collected. In such cases the
property owner pays the interest on the debt as well as
the principal, the city neither making nor losing any­
thing by the transaction, as no burden is cast upon
the general taxpayer. In this connection mention is
made of the fact that Table 10 includes no payments
for interest on certain special assessment obligations
issued by some cities that are primarily debts of the
individuals against whom they are levied and not
debts of the city. When the cities collect special
assessments of this class and receive interest on
deferred payments, such interest collections are in­
cluded among the receipts for private trust funds and
accounts recorded in Table 14, and not in the receipts
for special assessments recorded in Table 3, and in like
manner the payments for interest are included among
the payments for private trust funds and accounts in
Table 15 and not in Table 10.
A study of the rates of interest paid by cities upon
the par value of their interest bearing debt obligations
and of the net rates of interest paid by cities upon
funded debt created during the fiscal year 1909 is
presented in Table 26.
TABLE 11.

Payments for outlays.—The payments for outlays
shown in Table 11 include all amounts paid by the
several cities for the acquisition or construction of the
more or less permanent properties and public improve­
ments, including payments for additions to and im­
provements of those previously acquired or con­
structed. The Bureau of the Census applies the desig­
nation "Governmental cost payments for outlays"
to that portion of the payments reported in Table
11 which represents the increase in the value of the
permanent properties and public improvements that
result from the cash transactions of the year, in­
cluding the transactions between departments, en­
terprises, funds, and accounts on outlay account.
These payments are the gross payments of Table
11, less (1) amounts erroneously paid and later
refunded, or received in correction of error, and (2)
amounts paid for outlays balanced by receipts on
outlay account, the most important of which are
receipts from the sales of real property and receipts
from fire insurance adjustments. These payments are
shown separately under descriptive titles in Table 11.
The net governmental cost payments shown in the
first column of the table are the gross governmental
cost payments as above defined, less payments on
outlay account, by one department, enterprise, fund,
or account to another, which do not tend to lessen the
cash in the control of the government of the city.
The grand total of net payments to the public for
outlays for the 158 cities was $259,523,153. The
excess of receipts from the issue and sale of city debt
obligations, as shown in Table 12, over the payments




for the redemption and purchase of city debt obliga­
tions recorded in Table 13, was 8117,874,996. The
excess of outlay payments over the excess last referred
to was $141,648,157. This shows that for the 158 cities
as a whole, the receipts from increase of debts were
less than one-half the outlays for new properties and
public improvements. There were great differences
among the individual cities. Of the total number, 46
cities decreased their indebtedness; in 16 the net re­
ceipts from increase of debts were less than 20 per cent
of the payments for outlays; in 35 such receipts con­
stituted over 20 and less than 40 per cent of the out­
lay payments, and in 25 they were between 40 and CO
per cent of the payments for outlays. The net receipts
from increase of debts formed the following percent*
ages of the payments for outlays in the other cities:
In 14 cities the percentage was over 60 and less than
80; in 9 it was over 80 and less than 100; and in 13 it
was greater than the outlay payments.
After making all needed allowances for varying
amounts of cash on hand at the beginning and close of
the year, and for all other factors that should be con­
sidered, it is evident that many cities are increasing the
valuation of their permanent properties and public
improvements faster than they are increasing their
debts, while in the case of others, if any consideration
is given to depreciation, the opposite condition of
affairs must be assumed.
The figures presented in Table 11 for certain cities
of Group I include outlays for the counties containing
these cities, as follows: Chicago, 111., SI,277,271;
Cleveland, Ohio, S1,S24,045; Pittsburgh,
Pa.,
§1,256,403; Detroit, Mich., 8122,219; Buffalo, N. Y.,
8193,089; Cincinnati, Ohio, 8774,755; Milwaukee,
Wis., $280,558; and Newark, X. J., SS41,456. For
many other cities a portion of the outlay payments
represents payments made by independent school dis­
tricts which are not reported by the comptroller of the
city corporation.
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. The figures in Table 11 include
such interest payments charged as outlays for cities of
Group I as follows: New York, X. Y., $643,249; Phila­
delphia, Pa., S180; Boston, Mass., $6,238; Pittsburgh,
Pa., S10,715; and Detroit, Mich., 85,327.
The payments reported in the column "All o t h e r n
under "Protection to person and property" were
made for such purposes as the purchase, construction,
or improvement of combined police and fire-alarm
systems, levees, subwa}Ts and conduits for wires, retain­
ing walls, piling, planking, riprapping, and other
measures for guarding against damage by lakes or
rivers, lifeboats, and permanent properties of elec­
trical departments or bureaus, departments of
public safety, and the offices of recorders or registers
of deeds.

DESCRIPTION OF GENERAL TABLES.

43

The outlays reported with the title "All other" TABLE XIX.—Classification of outlays paid or payable from special
assessments or special assessment loans, for purposes oilier than
tinder "Health conservation and sanitation/' were for
health conservation and sanitation, and highways: 1909.
equipment for street cleaning and refuse disposal, for
public comfort stations, drainage of low-lying lands, etc.
City
WaterTrees Miscel­
The outlays reported with the title "All other" num­
CITY.
supply Parks.
Total.
in
lane­
ber.
systems.
streets. ous.
under "Highways" were made for the improvement of
bays, rivers, and harbors, for viaducts, steps to hill­
Total
51,380,659 15744,013 $408,489
$766 SWW.M1
tops, and stone crushers; and in certain cities of
1
145,704 145,704
2 Chicago, 111
705
7
705
Group I, as part of the payments of the counties in
13
25,897
22,871
3,026
94,247
17
94,247
which those cities are located for the construction of
363,615
20
362,849
766
23 Seattle, Wash
503,509 399,677
108,832
roads and bridges outside of the city.
2G St. Paul, Minn
33,190
33,190
27
8,333
8,338
The payments reported as for "Miscellaneous de­
28
4,730
4,730
113,700 !
42
113,700
partments, offices, and accounts" were for the fol­
34,574
34,574
66
8,206
75
8,206
lowing purposes: Unclassified real estate in Chicago,
1.08G
i,086
132
4,154
4,154
13S
111.; Wichita, Kans.; Birmingham, Ala.; Yonkers,
34,004
34,004
150 Joliet, 111
!
N. Y.; and Fort Worth, Tex. Memorial hall in Pitts­
burgh, Pa. Fair grounds in Cincinnati, Ohio, and Rich­
1
T A B L E 12.
mond, Va. Drinking fountains and fountains in streets
Receipts from the issue and sale of city debt obligain Springfield, Mass.; St. Joseph, Mo.; Rochester,
N. Y. ($70); Providence, R. I . ; Spokane, Wash.; and tions.—In Table 12 are shown the receipts of cities
Salt Lake City, Utah. Fountains and wells in Indian­ from the issue and sale of city debt obligations. I n the
apolis, Ind. Deep wells in Saginaw, Mich. Watering second and third columns are shown these receipts
troughs in Binghamton, N. Y. Soldiers' monuments in which are balanced by payments shown in the corre­
Somerville, Mass., and Albany, N. Y. Property yard sponding columns of Table 13; in the second column,
in Washington, D. C. City stables in Seattle, Wash. such receipts from the public, including those from city
Tool house in Rochester, N. Y. ($244). Purchase of old funds established for nonmunicipal purposes, and in
buildings on city property in Norfolk, Va. Cost of the third column, similar receipts from funds for
annexing territory in Holyoke, Mass. Soldiers' monu­ municipal uses, or from the city by such funds. If the
city corporation or any other division of the city gov­
ment in Maiden, Mass.
The greater number of the payments for outlays for ernment or any fund established for municipal uses
municipal service enterprises were for electric-light sold bonds or other debt obligations to a fund for
plants constructed to light city streets or municipal municipal purposes of the same city, the receipt of
buildings. Nearly one-half of the total amount, how­ the money is shown in the third column of Table 13.
ever, consisted of payments made by New York City The total of this column in Table 12 is greater by
SI,000 than the corresponding total shown in the third
in the extension of its high-pressure water system.
In 1904, 25.2 per cent of the total outlays were paid column of Table 13. This is occasioned by a differ­
or payable from special assessments or special assess­ ence in the fiscal years of the city and of the school
ment loans; in 1905, 21.4 per cent; in 1906, 23.5 per district sinking funds of Columbus, Ohio, the former
cent; in 1907, 24.5 per cent; in 1908, 21.4 per cent; closing its fiscal year on December 31, 1909, and the
and in 1909, 21.8 per cent. Of the total payments for latter on August 31,1909. A payment of §1,000 made
outlays of this class, $10,900,152 was for health con­ by the latter after August 31 appears as a receipt of the
servation and sanitation, $44,821,627 for highways, city sinking fund for 1909, but will not appear as a
and $1,380,659 for other purposes. The last-men­ payment of the school district sinking fund until the
report for 1910.
tioned are shown in Table X I X .
Under the heading " N e t receipts" is shown the ex­
The assessments included with the title "Miscel­
laneous " in the following table were for the following cess of receipts from the public in connection with debt
purposes: Cleveland, Ohio, county ditch; Seattle, transactions over payments to the public for the re­
Wash., electric light system ($105,832) and wharves demption of debt obligations for those cities in winch
($3,000); Grand Rapids, Mich., flood protection; and the receipts exceeded such payments. The net re­
ceipts from the public are made up of the par value of
Montgomery, Ala., wharf and warehouse.
For the following cities none of the outlays were to be the debt obligations sold, plus the premiums received,
met from special assessments: Terre Haute, Ind.; and minus the discounts allowed. These excess receipts
New Orleans, La.; Manchester, N. H.; Johnstown and of the various cities would exactly represent the in­
Lancaster, P a . ; Charleston, S. O ; all Texas cities; crease in the outstanding debt obligations of these cities
held by the public, but for addition of premiums and
and Wheeling, W. Va.




FINANCIAL STAT1STICS OF CITIES.

44

deduction of discounts and the exceptional payments
by Massachusetts cities described on page 39.
Of the 158 cities covered by the report, 112 reported
larger receipts from the public on account of debt than
payments to the public for redemption of debt obliga­
tions; in other words, there was an increase during 1909
in the outstanding indebtedness of 112 of the 158 cities
reported.
TABLE

13.

Payments for the redemption and purchase of city debt
obligations.—Payments for the redemption and pur­
chase of city debt obligations comprise the par value
of the debt obligations redeemed or purchased, plus
the premiums paid and minus the discounts allowed.
The second and third columns of the table, showing,
respectively, payments to the public and to funds for
municipal uses by the city or to the city by funds for
municipal uses, are duplicates of the corresponding
columns of Table 12, with the exception noted in the
text for that table. Under the title " N e t payments"
is shown the excess of payments to the public for the
redemption and purchase of city debt obligations over
the amount received from the public in connection
with debt transactions for the cities in which such
payments exceeded the receipts for debt obligations
sold. These excess payments indicate a decrease in
the net indebtedness of the cities showing a balance
in this column and would be equivalent to such de­
crease, except for slight. variations on account of
premiums. Only 46 of the 158 cities reduced their
indebtedness during the year, Boston and Jersey City
contributing considerably more than one-half of the
total decrease.
TABLE

14.

Miscellaneous nonrevenue receipts.—In the columns
of Tables 3 to 7, inclusive, are shown the total receipts
from revenues, and in Table 12 are shown the total
nonrevenue receipts from the issue or sale of debt
obligations; and in Table 14 all otfier nonrevenue
receipts are shown, classified according to the sources
from which they were obtained or the objects for
which they were received.
Under the designation "Sales of investments" are
shown the receipts of sinking and investment funds
and public trust funds for municipal uses from the
disposal of all securities other than city securities,
which are reported in Table 12, and the receipts from
the sale of all securities held by public trust funds for
nonmunicipal uses and by private trust funds. In
the reports of preceding years the receipts and pay­
ments of funds have been shown in special tables.
This system of tabulation made it necessary to dupli­
cate certain receipts and payments, since the earnings
of sinking and investment funds and public trust
funds for municipal uses are revenues of the city as




well as of the funds. To avoid this duplication in
the present report, the revenue receipts of these funds
are shown with other revenue receipts in Tables 5 and
6, and the nonrevenue receipts are shown separately
in Tables 12 and 14.
The receipts shown under the titles "Sales of real
property and other sales on outlay account" and
"Fire insurance adjustments" are offsets to the
payments for outlays included in Table 11, where
they are deducted to exhibit the net governmental
cost payments for outlays, or the gross payments for
outlays, less counterbalancing receipts on outlay
account.
The amounts shown under the title "Accrued
interest on original loans" are amounts received on
account of interest already accrued upon city securities
sold, which amounts are later repaid to the holder of
the security in the form of interest.
Under the title "Miscellaneous receipts in error sub­
sequently corrected by refund payments" are shown
the amounts received as revenues or otherwise (but
not elsewhere reported) and later refunded; while
under the title " I n correction of erroneous pa\-ments" are shown amounts of money received in
correction of error in payments for any purpose.
All amounts received by cities for the establishment
of public trusts for nonmunicipal uses and of private
trusts, together with all earnings of public trust funds
for nonmunicipal uses and of private trust funds in
the control of the cities create debt liabilities equal to
the amounts received, and hence are considered nonrevenue receipts. These receipts are included in
Table 14 in two columns with descriptive designations.
In many states the city corporation acts as a fiscal
agent for the state or other civil division in tho collec­
tion of revenues. Receipts in agency transactions of
this character are shown in the four columns under
the general title " F o r other civil divisions."
Under the heading "From divisions of government
of city by general transfer" are reported all receipts by
one division of the government of the city from an­
other, and also certain service transfer receipts on
depreciation account that are separately shown in
footnotes.
In the last two columns of the table all receipts shown
in the other columns are classified as "Receipts from
the public" and "Receipts from city divisions, funds,
and accounts." The receipts tabulated in the last
column include all shown in the column " F r o m divi­
sions of the government of the city by general transfer"
and all receipts of investments by transfer between the
sinking and investment funds and public trust funds
for municipal uses. The amounts shown in this last
column agree in most instances with those shown in
the corresponding column of Table 15, any differences
being due to differences in the close of the fiscal vears

DESCRIPTION OF
of the several governmental units. The same general
agreement exists between the receipts reported under
the titles " F r o m divisions of government of city by
general transfer" and the corresponding column of
Table 15.
TABLE

15.

Miscellaneous payments for purposes other than governmental costs.—In the columns of Tables 8 to 11,
inclusive, are tabulated all governmental cost pay­
ments. I n Table 13 are tabulated all nongovern­
mental cost payments for the redemption and purchase
of city debt obligations, and in Table 15 are tabulated
all other nongovernmental cost payments classified
according to the object or account for which paid.
In Table 15 under the designation "Purchase of in­
vestments/' are shown payments for investments other
than city securities made by the sinking and invest­
ment funds and public trust funds for municipal uses,
and all payments whatever for investments by public
trust funds for nonmunicipal uses and private trust
funds. Payments for the purchase of city securities
as investments by the sinking and investment funds
and public trust funds for municipal uses are shown
in Table 13.
Under the title " I n correction of erroneous receipts"
are shown all refund payments by the city, and in the
column for accrued interest on investments purchased
are shown those receipts of interest by sinking and
investment funds and public trust funds for municipal
uses which are balanced by prior payments of accrued
interest on investments purchased.
Under the title " F o r purposes of public trust funds
for nonmunicipal uses and private trust funds and
accounts" are reported all amounts paid in 1909 for
purposes or objects (other than for the purchase of
investments) arising from public trusts for nonmu­
nicipal uses and private trusts.
Under the heading " T o other civil divisions" are
shown amounts of money collected in taxes or other­
wise, by the city as agent, and paid to the state, county,
and other civil divisions. Money paid to the city
for services performed, for property, etc., is a gov­
ernmental cost payment; such payments are tabu­
lated in Tables 8 to 11, along with other payments of
this class.
Under the title "Payments to divisions of city by
general transfers" are shown transfers of money be­
tween the different governmental units of the city,
such as transfers by the city corporation to an inde­
pendent school district, or vice versa.
In the last two columns of the table all the amounts
reported in the preceding columns are classified into
those paid (1) to the public and (2) to the various
divisions and funds of the government of the city.




ENERAL TABLES.

45

The amounts reported in the last column differ from
those reported under the title "Payments to divisions
of government of city by general transfer" by the
amount of investment transfers between the sinking
and investment funds and public trust funds for
municipal uses.
TABLE

16.

Summary of receipts and payments and of cash on
hand at beginning and close of year.—In Tables 2 to 15,
inclusive, are shown the various receipts and pay­
ments of the governments of the 158 cities covered
by the report, including for 8 cities of Group I a pro­
portion of the receipts and payments of the counties
containing those cities. Table 16 presents a sum­
mary of these receipts and payments for the fiscal
year 1909, together with a statement of the amounts
of cash on hand at the beginning and at the close of
the year.
In Table 16 the receipts of the several cities are
segregated into two principal classes: (1) Receipts
from the public; and (2) receipts from the divisions,
departments, offices, enterprises, and funds of the
city. The receipts of the first class are subdivided
into net receipts from revenue, and other or nonrevenue receipts from the public. In like manner, the
payments summarized in the table are segregated
into two principal classes: (1) Payments to the pub­
lic; and (2) payments to divisions, departments,
offices, enterprises, and funds of the city. The pay­
ments of the first class are subdivided into net pay­
ments for governmental costs and other payments
to the public, or payments to the public other than
those for governmental costs.
The " N e t receipts from revenues" and the " N e t
payments for governmental costs" shown in Table 16
are given in detail in Table 2, not only for the cities as
municipal units, but also for the corporate units con­
stituting the government of the city, as has been
explained on preceding pages of this report.
The amounts shown in the second subdivisions of
the receipts from and payments to the public are re­
ferred to in the introductory text and tables of this
report under the general heads of (1) counterbalancing
receipts and payments, (2) receipts and payments on
investment account, (3) receipts and payments in
agency and trust transactions, and (4) net receipts
from the issue of debt obligations and the net payments
for redemption of debt obligations. All these receipts
and payments are shown in the various tables of this
report, and are summarized in detail in Table X X
which follows, and which states the amounts of all
classes of these receipts and payments that are in­
cluded in each of the general tables.

FINANCIAL STATISTICS OF CITIES.

46

TABLE XX.—SUMMARY OF NONREVENUE RECEIPTS FROM THE PUBLIC, AND PAYMENTS TO THE PUBLIC FOR
PURPOSES OTHER THAN GOVERNMENTAL COSTS, CLASSIFIED BY CHARACTER OF RECEIPT OR OBJECT OF
PAYMENT, WITH TABLE IN WHICH SHOWN: 1909.

CLASS OF RECEIPTS.

Total

Tablo
in
which
shown.

Amount.

16 $493,289,751

, Counterbalancing receipts,

307,152,635

a. Receipts in error. *..

2,212,733

From—
Departmental services
Interest
Public service enterprises.
Miscellaneous

21,699
iIS,735
178,709
1,993,530
1,334,317

6. Refund receipts in correction of erroneous payments.)
c. Receipts from accrued interest on original debt obli­
gations issued to public.
d. Receipts balancing payments for accrued interest on
investments purchased from public.
e. Receipts on account of debt obligations issued to pub­
lic, balanced by payments for redemption of debt.

* 970,311
* 141,399
300,161,229

f. Receipts offsetting payments on outlay account.

2,332,646

From—
Sales of real and other property
Fire insurance adjustments

4,911,330

o. By sinking funds
b. By public trust funds for municipal uses
c. By investment funds
d. By public trust funds for nonmunicipal uses..
«. By private trust funds

* 2,514,751
«1,104,611
321,393
911,724
58,851

3. Receipts on agency and trust account.
From—
General property taxes
Special property, business, and poll ta
Liquor license and other liquor taxes..
Other sources
,
6, For public trusts for nonmunicipal uses.
c. For private trusts
4. Net receipts from issue of debt obligations..

Amount.

«76,G39,222

Total

307,157,607

I. Counterbalancing payments.
a. Payments In error

1,334,317

ForExpenses other than of public service enterprises.
Expenses of public service enterprises
[
Interest
!
Outlays
6. Refund payments in correction of erroneous receipts.
c. Repayments of accrued interest rooci vod on original
issue of debt obligations.
o\ Payments for accrued interest on Investments pur­
chased from public.
e. Payments on account of debt obligations redeemed
from public, balanced by receipts from issue of
now obligations.
/ . Payments for outlays offset by receipts from sales of
property and from insurance.

1,056,408
IS, 441
•196,879
62,689
2,217.705
* 970,311
• 141,399
300,161,229
2,332,046

2,241,191
91,455

2. Receipts from principal of investments sold to public.,

a. For other civil divisions

Table
in
which
shown.

CLASS OF PAYMENTS.

53,611,620

14

24,790,067
20,377,245
2,923,224
1,319,699
164,949

Payments for principal of investments purchased from
public,
a. For sinking funds.
6. For public trust funds for municipal uses.
" For investment funds.
d. For public trust funds for nonmunicipal uses, and i
private trust funds.
3. Payments on agency and trust account
a. To other civil divisions
6. For public trusts for nonmunicipal uses.
c. For private trusts..

0,828,220
•2,862,004
2,078,612
200,650
1,680,954

|

52,913,2
24.fiX7,827
1
7

69,189
27,956,209

210,457
28,611,096
127,614,166

4. Not payments for redemption of debt obligations.

0,740,170

»A part of the receipts tabulated under the heading "Accrued interest and receipts in error "
2
A part of the receipts tabulated under the heading "Accrued interest on original loans "
* A part of the receipts tabulated under the heading " Sinking funds."
* A part of the receipts tabulated under the heading " Public trust funds for municipal uses "
6
A cart of navments tabulated under th« handing "< 4 w m ^ i«t/»r»c+ an#f ^jyments in error "
,■■■„-«. -^
investments purchased."
i heading "For purposes of public trust funds for nonmunicipal uses and private trust funds and accounts."

Payments to and receipts from divisions, departments,
offices, enterprises, and funds.—These interdepart­
mental payments and receipts, which are discussed in
full on page 19, are subdivided into four classes: (1)
service transfers, which are payments for public utili­
ties furnished by a municipal enterprise, or for services
performed by one department, enterprise, or office for
another; (2) interest transfers, which are payments to a
municipal fund by the city government or one of its
divisions, for interest on city bonds or other city se­
curities held by the fund, or payments to the govern­
ment or to one of its divisions by a fund for accrued




interest on city securities purchased; (3) investment
transfers, which are payments for securities purchased
by one fund from another, or for city bonds or other
obligations issued by the city government or one of its
divisions to a fund; and (4) general transfers, which
include all transactions between independently ad­
ministered departments, offices, or funds not associated
with the performance of services, the purchase of se­
curities, or the payment of interest on securities.
These transfers are summarized in the table following,
which gives also the numbers of the general tables in
which these transfers are shown.

DESCRIPTION OF GENERAL TABLES.

47

TABLE XXI.—SUMMARY OF TRANSFER RECEIPTS AND PAYMENTS, CLASSIFIED BY CHARACTER, WITH TABLE IN
WHICH SHOWN: 1909.
Tabic
in
which
shown.

CLASS OF EECEIPTS.

CLASS OF PAYMENTS.

5175,168,614

Total
1. Service transfers.,

3,071,576

From—
a. Departmental
services
b. Interest 1
c. Rents
tf. Public service enterprises.
e. Miscellaneous'

1,752,342
2 56,961
19,935
1,229,44S
12,890
12,458,039

2. Interest transfers.
From—
a. Interest on city securities held by city funds *
6. Accrued interest on securities sold to funds or di­
visions of the government of the city.*

12,426,164
31,875

61,485,411

3. Investment transfers.
From—
c. Issue and sale of city securities held by city funds..
6. Sale of other than city securities to city departments
and funds.

61,423,060
* 62,351
93,153,588

4. General transfers.

Total
1. Service transfers..
For—
a. Expenses other than of public service enterprises.
b. Expenses of public service enterprises
c. Outlays
2. Interest transfers.
For—
a. Interest on city securities held by city funds
6. Accrued interest on securities purchased by funds or
divisions of the government of the city.
3. Investment transfers.
For—
a. Purchase and redemption of city securities held by
city funds.
b. Purchase of other than city securities from city de­
partments and funds.
4. General transfers.

Table
in
which
shown.

Amount.

5174,013,206
3,224,097
2,824,617
136,085
263,395
12,458,650
12,420,678
6 37,972
61,457,810
61,422,060
* 35,750
96,872,649

i A part of the receipts tabulated under the title "Receipts from city funds, departments, offices, and enterprises."
* Included with the amount here reported is $17,182 operating interest charged as expenses of municipal service enterprises.
»Credit in outlay accounts for depreciation. For details, see notes to Table 14.
« A part of the receipts from the salt's of investments by funds for municipal uses, and recorded under the title "Sinking funds'' and " Public trust funds for municipal uses.'
* A part of the payments for the purchase of investments by funds for municipal uses, and recorded in columns " Sinking funds."

TABLE

17.

Expenses of municipal service enterprises.—Under
the designation "Municipal service enterprises/' the
Bureau of the Census includes those enterprises of a
city which are organized for the purpose of furnishing
the city with some public utility or service which most
cities obtain from or through a private enterpriseThey include such enterprises as municipal electric
light plants, asphalt repair plants, municipal printing
offices, and municipal repair shops. Some of these
enterprises perform services or supply materials for a
single department or office, and others for a number of
different offices or departments. Two different meth­
ods of accounting for the operating expenses of these
enterprises are in use. One of these methods is to treat
such an enterprise as a separate department, and its
costs of operation the same as those of other depart­
ments. The second method is to distribute or charge
the expenses of the enterprise to the departments or
branches of the city government for which the enter­
prise performs the service, or to which it supplies ma­
terials. To permit the compilation of fairly com­
parable figures for the costs of such services as street
lighting and high pressure water service, the Bureau
of the Census in the 1909 report has treated all of these
enterprises as if the latter method of accounting had
been followed by the several cities.
Table 17 sets forth the expenses and receipts of these
enterprises as they might be briefly summed up if the
accounts of the cities with such enterprises were kept as
distributing accounts for assigning the costs of the
services to the departments or branches of the city
government for winch the services were rendered.




This method of treatment differs somewhat from that
followed in the report for 1908, where municipal service
enterprises were treated substantially in the same way
as were public service enterprises.
In preparing this table the Bureau of the Census has
treated as distributable expenses all expenses and in­
terest which the city has recognized in its statement of
the costs of services rendered. Tins includes for three
cities charges for depreciation, and for five cities
charges for interest on the value of the plant, though
in most cities no charge is made for these items.
The variation in the practice of the different cities on
these points makes it impossible to compile accurate or
strictly comparable statistics of the cost of such services
as the lighting of streets and parks.
In the columns under the headings "Payments for
expenses " are included separate statements of the costs
of services and materials obtained from the public and
from other city departments and enterprises for the
use of the given enterprise, and also the charges, if any,
which are shown in city reports for depreciation and
interest on the plant, though these charges are only ac­
counting, or transfer, payments.
As counterbalancing these payments for expenses are
shown (1) the amounts which were received as com­
pensation for services that were rendered to the public
incidental to the performance of services for the city,
and (2) the charges made to departments and accounts
of the city for services rendered.
Many cities other than those shown in this table un­
doubtedly carry on, in connection with certain depart­
ments, undertakings which might be considered muni­
cipal service enterprises. As long, however, as the
cities do not regard these undertakings as distinct

FINANCIAL STATISTICS OF CITIES.

48

enterprises, nor keep separate accounts for them, it is
not practicable to include them in any presentation of
statistics for municipal service enterprises.
TABLE

18.

Amount of specified assets and value of public properties at close of year.—Table 18 shows, in addition to
the cash in the general funds of cities, the cash and in­
vestments of sinking, investment, and trust funds, as
well as the value of the public properties of the cities.
If a city is to present a complete balance sheet, it must
include therein statements of the amounts that will
probably be realized from assessed but uncollected
taxes and special assessments, of accrued interest on
investments held, and of certain contingent assets that
have a monetary value. No effort is made here to
present exhibits of these assets or resources, however,
for the reason that veiy few cities of the United States
make up statements of all these assets, and of these few
only a limited number make any deduction for accrued
revenues which it may prove impossible to collect.
The figures in the last column represent the total esti­
mated value of the public properties which are shown
in detail in Table 19. "Public properties," as the term
is here used, comprise the land belonging to the city
and used for municipal purposes, together with all
structures upon such land, including buildings and
machinery, and all appliances and equipment used for
carrying on the work of the city departments and the
various public service and municipal service enter­
prises. These properties are to be distinguished from
public improvements, as defined on page 22, a state­
ment of whose replacement values is given in Table 20.
Sinking funds.—The sinking funds whoso assets
are shown in Table 18 are of two classes, those with
and those without investments. The cities with funds
of the first class number 98, while those with funds
of the second class number only 37. The cities of
this latter class are Chicago, 111.; St. Louis, Mo.;
Milwaukee, Wis.; Washington, D. C ; Indianapolis,
Ind.; Seattle, Wash.; Syracuse, N. Y.; Memphis and
Nashville, Tenn.; Spokane, Wash.; Salt Lake City,
Utah; Wilmington, Del.; St. Joseph, Mo.; Kansas
City, Kans.; Evansville, Ind.; Fort Worth, Tex.;
Peoria, 111.; Terre Haute, Ind.; East St. Louis, III.;
Covington, Ky.; South Bend, Ind.; Mobile, Ala.;
Canton, Ohio; Binghamton, N. Y.; Sioux City, Iowa;
Bay City, Mich.; Lincoln, Nebr.; Topeka, Kans.;
Davenport, Iowa; Wheeling, W. Va.; Superior, Wis.;
Dubuque, Iowa; Butte, Mont.; Quincy, IU.; New
Castle, Pa.; West Hoboken, N. J.; and Joplin, Mo.
The sinking funds of the first class are established
and maintained primarily for the redemption of bonds
at maturity, while those of the second class are main­
tained primarily for the amortization of city debt
obligations by purchase before they are matured or for
the redemption of serial or other bonds maturing in
practically equal amounts each year. Sinking funds




of both classes are met with which are employed for the
payment of interest on city debt obligations in addi­
tion to the purposes mentioned, although not all of
either class are so used. The revenues of municipal
sinking funds comprise (1) amounts annually appro­
priated by the city corporation and other govern­
mental units for sinking fund purposes, and (2) cer­
tain city revenues that are permanently set apart
or pledged for such purposes. In addition to the
receipts mentioned, nearly all sinking funds receive
interest on current deposits, and sinking funds of the
first class also receive interest on their investments.
Funds of the second class, as a rule, expend the greater
portion of their receipts during the year in which
received, while thoso of the first class arc in part or
wholly accumulated from year to year and expended
at the maturity of the various bond issues.
I n some states, cities borrowing monoy on long-term
bonds are required by statute to maintain sinking
funds with investments, and in a limited number of
states such cities are further required to maintain a
separate fund for the amortization of each bond issue.
In states without such laws the cities can, at their dis­
cretion, maintain either' typo of sinking fund; or can,
if they choose, meet maturing debt obligations without
the maintenance of sinking funds. I n both classes of
states an increasing number of cities aro becoming con­
vinced that it is financiall}' inadvisablo to maintain
sinking funds with investments, and are beginning to
use sinking funds of the second class, or to issue
serial bonds in ways that obviate the necessity of any
kind of sinking fund. I t is to bo noted in this con­
nection that of the 23 cities with no sinking funds in
1909 the majority reported no funded debt obligations
other than serial bonds. Fifty-four cities reported
city securities alone as constituting the assets of their
sinking funds other than cash balances; 6 cities re­
ported other investments, but no city securities; 38
reported both city securities and other investments;
and 37 reported cash as tlio only asset.
For the greater number of cities tho sinking funds
are prudently and economically administered, either
by city officials, who act as trustees ex officiis, or by
independent boards of commissioners appointed for
that purpose. In a small number of cities, howevor,
the cash accumulations in tho funds have been diverted
to tho payment of current city expenses, with the
result that tho so-called assets of tho funds aro moro
accounting entries, and therefore do not constitute true
offsets to the bonded debt, and aro not taken into con­
sideration in tho preparation of this report. Tho
figures shown in Table 18 includo for fivo cities of
Group I certain amounts hold in tho sinking funds of
the counties containing those cities. Tho amounts
thus included, at tho closo of tho fiscal yoar 1909, were
as follows: Pittsburgh, Pa., $1,104,470; Detroit, Mich.,
8358,431; Cincinnati, Ohio, $1,006,696; Milwaukee,
Wis., $59,227; and Newark, N. J., $1,112,686.

DESCRIPTION OF GENERAL TABLES.
At the close of tho fiscal year 1909 the aggregate
assets of the sinking funds reported equaled 19 per cent
of tho total indebtedness of tho 158 cities covered by
this investigation, as compared with 18.5 per cent in
1908, 19.2 por 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 21.5 in 1909, as compared with 21.2 in 1908,
21.8 in 1907, and 22.6 in 1906.
Public trust funds for municipal uses.—Cities fre­
quently receive donations 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 aid in certain direc­
tions in excess of what the city is accustomed to
provide on its own account. In a smaller number of
instances the donations or bequests are to be applied
to purposes which are other than municipal in their
nature and for which the city can not make appropria­
tions.
Public trust funds of the first-mentioned class arc
established for charities, education, pensions, and
other public benefits; and those of the second class are
for objects which are in their nature private, but the
carrying out of which, because of its extending over a
long period of time or being continued in perpetuity,
is intrusted to municipalities as constituting con­
venient agencies for accomplishing the desired end.
Those designed for city uses are termed public trust
funds for municipal uses} and those held for purposes
which are other than municipal in then- nature, and
for which the cities can not make appropriation from
revenues, are designated u public trust funds for non~
munidpal
uses."
In the case of the greater number of these funds the
income alone is available for the purposes for which
the funds are created; but in the case of a few both
principal and income may be used.
In some cities the public trust fund cash, although
applicable only to the specific purposes of the trusts,
has been merged with the general city cash, and the
transactions are not as clearly set forth on the books
as \\Tould seem essential to correct administration and
accounting. In the majority of cities, however, the
transactions are properly recorded and kept entirely
distinct from the ordinary municipal transactions and
accounts.
The acceptance 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 "appropriated." To distinguish such
appropriations from the ordinary governmental appro­
priations, they are usually set apart in special funds
denominated "public trust funds." Cash and other
wealth in these funds constitutes governmental assets,
50054°—12




4

49

and the acceptance thereof creates no liability other
than the liability involved in the ordinary govern­
mental appropriation. The municipal purpose most
often subserved by trust funds for municipal uses is the
provision of pensions for policemen and firemen who
have suffered disability or have completed a specified
term of service, the gratuities usually extending 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, for
the most part in the Eastern states, report public
trust funds for charitable uses, such as the care of the
poor and of the defective classes.
Included with the assets of public trust funds for
municipal uses are the assets of certain funds, mostly
pension funds, which are supported largely or alto­
gether by appropriations and by certain kinds of
municipal revenues assigned to them by statute, char­
ter provision, or 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 covered by the present report, 116
reported public trust funds for municipal uses, the
number of such funds being 595. Of these 595 trust
funds, 170 were for pensions, 121 for libraries, 102 for
charities, 105 for education, 39 for hospitals, 9 for
parks, 9 for cemeteries, 5 for monuments, and the
remaining 35 for miscellaneous and unspecified
objects.
Of the pension and relief funds, 72 were for firemen,
63 for policemen, and 4 for both firemen and policemen.
In most instances a city having a pension fund for
firemen had one for policemen also. Of the teachers'
retirement funds, 26 in number, New York cities
reported 9. The 5 remaining pension funds were as
follows: One in New York City for the employees of the
health department; 1 in Chicago for the employees of
the public Ubrar}r7 and 1 for the employees, other than
teachers, of the public schools; and 2 in Cleveland for
the sanitary police.
The public trust funds for libraries were usually
for the purchase of books; in some instances, how­
ever, the funds were for constructing, improving, or
maintaining buildings. Of the 121 funds for libra­
ries, 34 were in Boston, Mass.
Trust funds for charitable uses were most numerous
in Philadelphia, Pa., and Boston and Salem, Mass.
The majority were for outdoor poor relief, some for
general application and some for specified classes of
cases, though a considerable number were for the as­
sistance of almshouses. Among the specific charitable
uses to which the trust funds were applied were the
support of orphans' homes, assistance to poor chil-

50

FINANCIAL STAT1STICS OF CITIES.

dren, 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.
Public trust funds for educational purposes were
found in considerable number, especially in Boston,
Chicago, Philadelphia, and Cambridge. These funds
were usually for books, medals, prizes, or scholarships,
though four of them were for trade schools.
Of the 39 hospital funds 34 were in Massachusetts,
Boston reporting 17 and Worcester 17.
Of the 9 cemetery trust funds for municipal uses, 1
was devoted to the maintenance of a cemetery entrance
and chapel, while the other 8 were for perpetual care
of grounds. Funds for the perpetual care of private
cemetery lots have been classified as public trust
funds for nonmunicipal uses.
The diverse objects to which public trust funds for
municipal uses are applied may be judged from the fol­
lowing examples found among the 35 funds for miscel­
laneous objects: Immigrant relief; medals for inven­
tors; medals for firemen; loans to artisans; street
cleaning, lighting, and repairing; Pasteur or other
treatment for hydrophobia; music for the public;
trees in parks; public celebrations; drinking fountains;
public buildings; and observatories.
At the close of the year 1909,69 cities reported public
trust funds for municipal uses which held assets in the
form of city securities, 86 reported funds holding other
investments, and 18 reported funds which held no
investments of any kind, their total assets being in the
form of cash. The receipts of these funds from inter­
est or other earnings derived from investments and
cash balances were $3,756,763—an average of 5.8
per cent on the nominal or par value of the assets at
the beginning of the year, and 5.5 per cent on the assets
at the close of the year.
Investment funds and miscellaneous investments.—
Under the title " Assets of investment funds and
miscellaneous investments" are shown all interest
bearing securities and other investments of cities,
with the exception of the assets of sinking and trust
funds. Although the term "investment fund" is
seldom, if ever, employed by city officials, it seems to be
an appropriate designation for the class of assets
under discussion. The value of real estate inciden­
tally acquired and yielding little or no income is not
included under this designation, but under that of
"public properties." 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 corporations; in a
few instances they consist of real estate held for the
purpose of securing profit from rents or from an in­
crease in value; and in other cases they consist of




bonds or mortgages received in exchange for real estate
and held as investments until maturity or awaiting
a favorable market.
In a majority of the cities reporting investment
funds, the assets of the funds are comparatively small.
In some instances they are doubtless of a temporary
nature, being held merely for a favorable opportunity
to dispose of the securities or real estate, after which
the proceeds are to be returned to the general fund.
In some cities permanent investment funds are estab­
lished to assist the cities in carrying 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. The cash
so received is usually invested in profitable securities
and the fund is here classed as " a n investment fund."
Funds provided for the purchase, construction, or
equipment of buildings or other permanent municipal
properties, which, according to the practico in some
cities, are invested during a period of accumulation,
are here treated as investment funds.
Of the 158 cities covered by the investigation for
1909, 52 reported investment funds, the number of
such funds being 73 and their aggregate assets
$71,951,164.
Public trust funds for nonmunicipal uses.—These are
city funds the income of which is to be devoted to
purposes that are not municipal 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 acceptance 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 Hamp­
shire, New Jersey, Pennsylvania, Indiana, Virginia,
and Utah. All of the 35 cities reported public trust
funds for the care of lots and graves in cemeteries,
and 3 reported funds for other nonmunicipal uses, as
follows: 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,

DESCRIPTION OF GENERAL TABLES.

51

Me., a fund the income of which is to be applied to the them is merely incidental and forms no factor in de­
purchase of medals for high school pupils and the assist­ ciding whether to hold the property or not. The mis­
ance of a student in Bowdoin College.
cellaneous real property reported was acquired in ways
Private trust funds.—In certain cases cities receive incidental to the conduct of governmental business
and hold money under conditions which create implied and is neither employed in carrying on the govern­
private trusts. The trusts of this kind most frequently- mental functions of the municipality nor held with the
met with in the financial administration of cities con­ definite purpose of procuring an income. The proper­
cern the estates of deceased persons held in trust for ties of public service enterprises are productive; that
unknown heirs, or moneys deposited in guaranty of is, they are designed to furnish an income approxi­
contracts. Sometimes the moneys held under these mately equaling, or exceeding, the cost of operating
private trusts are set aside in special private trust and maintaining them.
funds, and sometimes they are represented by private
Valuation of municipal properties.—The importance
trust accounts. Private trust funds are distinguish­ of carefully and accurately estimating the value of pub­
able from private trust accounts by the method of lic properties is very imperfectly appreciated by many
caring for the cash received in trust. That of a private city officials. In some cities lands and buildings are
trust fund is deposited subject to order in the name of valued at their original cost, even though they may
the particular trust, while that of a trust account is have been purchased many years ago, while in others
paid into the city treasury and an individual account the valuation given for the current year may be that
is opened for it. I n a number of cities, however, but placed upon the same property several years before.
little attention is given to the proper recording of The result is that the valuations of public possessions
transactions affecting private trusts, the receipts and in different cities are of little service for purposes of
payments frequently being entered upon the books comparison.
as ordinary city revenues and expenses. The absence
The valuation of properties employed in public
of a proper record of these temporary transactions in service enterprises has received more consideration
which the municipality acts in the capacity of trustee from city officials than that of any other class of
leads not only to confusion and irregularity, but some­ permanent public properties; yet the need of still more
times even to defalcation.
exact and systematic valuation for accounting pur­
I n Table 18 the assets of public trust funds for non- poses, is very evident. Wide differences exist in
municipal uses and private trust funds are shown accounting usage with respect, for example, to allow­
together. The assets of the public trust funds for ances for depreciation or to the inclusion of the fran­
nonmunicipal uses amounted to $2,011,020 and were chise or privilege value of a public utility enterprise
reported by 35 cities; the assets of private trust funds with the physical value of plant and equipment. A
amounted to §9,714,982 and were reported by 48cities. closer approach to uniformity of method is needed to
Private trust accounts have no assets; their mako the financial statement of an enterprise in one
credit balances represent debt liabilities of the city. city comparable with that of a similar enterprise in
These liabilities were reported by 81 cities to the another. Only in case of such uniformity can the fig­
amount of S2,850,877 in 1909. For 1908, 82 cities ures concerning one enterprise be clearly intelligible to
reported similar liabilities to the amount of 83,187,698. those in charge of a similar enterprise in another city,
Many cities besides those reporting private trust so that the experience of one may be available to all.
accounts had in fact-incurred private trust liabilities Further, more regard should be given to the importance
both in 1909 and in 1908, but owing to lack of a proper of a full and careful reckoning of all factors affecting
method of accounting no record thereof was available. the present value of municipal possessions, not only
that the valuation of such properties in one city may
TABLE 19.
be comparable with that in another, but as an aid to
the keeping of a complete account of operating costs
Value of permanent public properties.—The value of and a means of assuring honest and prudent adminis­
all permanent public properties, except those held by tration of the public resources.
funds with investments, is shown in Table 19, in which,
Comparison of increase in values with outlays.—The
for convenience in treatment, those properties are costs of providing, improving, and extending govern­
classified as "Land, buildings, and equipment of de­ mental properties, by purchase or construction, during
partments," ''Miscellaneous real property," "Land, 1909, are covered by the payments for outlays shown
buildings, and equipment of municipal service en­ in Table 11. Inasmuch as the increase in the value
terprises," and "Land, buildings, and equipment of of municipal properties from the beginning to the end
public service enterprises." Most of the properties of a year should correspond approximately to the
included under the first and third titles are essential to outlays for such properties less depreciation during
the conduct of municipal affairs and are unproduc­ the same year, a comparative presentation based on
tive; that is, any income that may be derived from certain data for 1909 is of interest.




52

FINANCIAL STATISTICS OF CITIES.
TABLE XXII.—OUTLAYS COMPARED WITH INCREASE IN VALUATION OF PROPERTIES: 1909.

Number
of cities.

Grand total.
Group I....
Group II. ..
Group HI..
Group IV..

Outlays In 1909
(exclusive of
outlays for
sewers and
highways).

158

1152,637,182

63

104,291,727
26,990,733
14,103,683
7,251,039

TOTAL VALUE OF MUNICIPAL
rROr-ERTlES.

1909

1906

Increase in
valuation of
municipal
properties
during 1009.

Excess of
payments for
outlays over
Increase in
valuation.

52,873,312,856 $2,738,199,390

5135,113,490

517,523,C02

2,026,775,6S5
» 345,170,494
»250,25S,319
1
115,094,898

96,455,276
20,802,735
11,310,039
6,545,440

7,836,451
6,187,998
2,793,044
705,599

2,123,230,961
365,973,229
261,568,358
122,540,338

i Figures for Groups II, III, and IV do not agree with those published in the 190$ report, as certain cities were transferred from one group to another by reason of
increase of population between 1908 and 1909.

From the above table it appears that the outlays
for permanent properties exceeded the increase in the
valuation of such properties in 1909 by $17,523,692.
This excess shows the extent to which revaluations
have taken account of depreciation in the value of the
city properties.
Properties of departments.—Of the valuation re­
ported for departmental properties, amounting to
81,780,719,529, the" greatest part, $822,855,847, or
46.2 per cent, represents the valuation of parks,
gardens, and playgrounds, over one-half of this
amount being reported by New York City. Next in
order of value come schools, with a valuation of
$469,633,470, general government buildings, with a
valuation of $158,446,435, and properties of fire
departments, with a valuation of $79,037,708. Nearly
one-fourth (23.3 per cent) of the total valuation for
schools was reported by New York City.
Of the total valuation, amounting to $23,026,619,
of the departmental properties reported under the
head of "All other/' $13,680,890, or over onehalf, represents the valuation of armories and rifle
ranges. Eighteen cities reported armories: New York,
N. Y.; Philadelphia, Pa.; Boston, Mass.; Baltimore,
Md.; Cleveland and Cincinnati, Ohio; Minneapolis and
St. Paul, Minn.; Atlanta, Ga.; Richmond, Va.; Duluth,
Minn.; Elizabeth, N. J.; Portland, Me.; Chattanooga,
Tenn.; Augusta, Ga.; and Newton, Everett, and Taun­
ton, Mass. Kifle ranges were reported by nine cities
in Massachusetts. The value of municipal baths and
gymnasiums, which were reported by 36 cities, was
$2,980,793, and that of electrical department prop­
erties and combined police and fire-alarm systems,
reported by 20 cities, was $2,237,132, Pittsburgh, Pa/,
and Washington, D. C., reporting over one-half of the
total.
The remaining items included under this head are as
follows: Public buildings other than those mentioned
above, $1,811,201; election booths and voting machines,
$830,115; potter's fields and unproductive cemeteries,
$73,620; street lights, $457,657; city engineers' equip­
ment, $308,040; morgues, $132,538; public comfort
stations, $74,414; pounds, $17,086; and miscellaneous,
$423,133. Under the last head are included the
values reported for various inspection department
properties, law libraries, gymnasiums, fair grounds




and outing camps, a dispensary, pumps and wells, a
harbor master's department, harbor-dredging prop­
erties, lifeboats, forestry department properties,
drinking fountains, clocks and bells, a city store, an
ambulance house, moth department properties, and
a greenhouse.
Miscellaneous real property.—The column bearing
this head is intended to show the value of all real
property of the city from which an income is received
or expected and which does not form a part of any
fund with investments or belong to any enterprise or
governmental department. I n many cases such prop­
erty 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 without such conditions as create a trust, and not
being assigned to the park, school, or other depart­
ments. The value of this class of properties in 1909
was $21,242,218, which is $310,192 less than the
corresponding amount reported for 1908.
Properties of municipal service enterprises.—Of the
total valuation reported for properties of municipal
service enterprises, $14,968,732, or 59.1 per cent
represents the valuo of electric light systems. In
the order of the valuations reported, the other enter­
prises of this type named were high pressure water
systems and service pipes, asphalt repair and paving
plants, waterworks repair shops, a printing depart­
ment, city shops, and a quarry and stono crusher.
Electric light systems were reported by 17 cities, Chi­
cago, 111., reporting over one-half of the total value
of such properties; whilo for Now York, N . Y.; Pitts­
burgh, Pa.; Columbus, Ohio; and Nashville, Tenn., the
valuation given was between $575,000 and $725,000.
The other municipalities operating electric light sys­
tems as municipal servico enterprises wero Milwaukee,
Wis.; Richmond, Va.; Grand Rapids, Mich.; St. Joseph,
Mo.; Fort Worth, Tex.; Springfield, 111.; LittloRock,
Ark.; Lincoln, Nebr.; Topoka, Kans.; Wheeling, W.
Va.; Kalamazoo, Mich.; and Galveston, Tex.
The high pressure water systom in New York City
was valued at $5,476,361, and tho high pressuro service
pipes in Baltimoro at $220,114.
Eleven cities, New York, N. Y.; Pittsburgh, Pa.;
San Francisco, Cal.; Cincinnati, Ohio; Now Orleans,
La.: Indianapolis, Ind.; Columbus, Ohio; Omaha,

DESCRIPTION OF GENERAL TABLES.
Nebr.; Dayton, Ohio; Fort Worth, Tex.; and Topeka,
Kans., reported asphalt repair and paving plants
valued together at $251,262. The values of the prop­
erties held by the other municipal service enterprises
reported were as follows: Waterworks repair shop, in
Chicago, 111., $127,000; printing department, in Boston,
Mass., $36,590; city shops, in Denver, Colo., $15,000;
and quarry and stone crusher, in Auburn, N. Y.,
$6,000.
In man}T cities the importance of special and careful
valuation of property of this kind is evidently over­
looked. The usefulness of the census statistics of city
enterprises depends—no less for this class of enterprises
than for public service enterprises—on frequent and
exact valuations of the city property employed, for
only on the basis of accurate valuations can statistics
bo compiled which will have any real comparative
value.
Properties of public sei*vice enterprises.—From 1908
to 1909 the reported value of properties held by public
servico enterprises increased from $989,927,123 to
$1,056,382,407, or 6.7 per cent. Of the total value of

53

public service enterprises, 69.4 per cent represents the
value of water-supply systems, and 10.3 per cent the
value of docks, wharves, and landings; 36.9 per cent
of the total value of public service enterprises was
reported by New York City.
The total value reported for electric light and power
systems and gas-supply systems was $15,956,689.
Electric light systems were reported by 12 cities—
Chicago, 111.; Cleveland, Ohio; Detroit, Mich.; Atlanta,
Ga:; Richmond, Va.; Tacoma, Wash.; Fort Wayne,
Ind.; Holyoke, Mass.; Jacksonville, Fla.; Bay City,
Mich.; Taunton, Mass.; and Joplin, Mo. Gas-supply
systems were reported by 5 cities—Toledo, Ohio; Rich­
mond, Va.; Duluth, Minn.; Holyoke, Mass.; and
Wheeling, W. Va., one of which, Holyoke, operates
both electric-light and gas-supply systems. The plant
and equipment for gas lighting in Holyoke was valued
at $597,888 and t h a t for electric lighting at $726,657.
The several items making up the group of miscel­
laneous public service enterprise properties included
under the head "All other" in Table 19 are shown in
Table X X I I I , which follows.

TABLE XXIII.—VALUE OF PUBLIC SERVICE ENTERPRISES INCLUDED (JNDER THE TITLE "ALL OTHER," IN

TABLE 19.
City
num­
ber.

Value.

ENTERPRISE AND CITY.

Total bridges
1
99
15G
157

Covington, Kv
La Crosse, Wis
Newport,R. I . . .

...

.... .

. . ........... ......
..

73,805,856
58,105,856
15,700,000

New York, N . Y

1,981,CG9
1,785,612 !
18,495 1
25,650 |
35,273
58,000
58,639

Baltimore. Md
Utica.N.Y
New Britain, Conn
Auburn, N. Y . .

1,181,404

Public halte
10
25
26
40
86
106

78,622,367
46,000
185,000
46,000

*

Subways for pipes and wires.
6
72
84
127
146
14S

128,625
80,782 !
425,000 1
31,000
70,G50!
189,647 !
|

Buffalo, N . Y
Rochester, N. Y
St. Paul, Minn
Peoria, 111

For three of the enterprises shown in the above
statement the valuation is reported for the first time.
These enterprises arc the sugar sheds in New Orleans,
the towage equipment in Portland, Oreg., and the
public land in Charleston. The public land reported
by Charleston is land which the city plans to improve
and sell as building lots.
TABLE 20.

Value of public improvements.—The value shown for
public improvements is the estimated cost of replac­
ing them* in as good condition as at the time of ap­
praisal, which is generally about the same as the
actual cost of construction modified by allowances
for (1) changes that may have occurred in the prices
of materials and labor, and (2) depreciation. In



numI ber.

$78,899,367

Rapid transit subways.
1
5

! City

107
120

Value.

ENTERPRISE A N D CITY.

Public halls—Continued.

5200,000
55,700

Chattanooga, Tenn

699,065

Ferries
6

28

Boston, Mass
Portland, Oreg
Irrigation works

27
53
57

Denver, Colo
San Antonio, Tex
Pftlfc I^lre. Cify ttfah
Miscellaneous

15
131

New Orleans, La.—
Public belt railroad
Sugar sheds
Augusta, Ga.—Canal
Portland, Oreg.—

2S
Charleston, S. C—
89

......

606,400
92,665
448,050
275,000
58
172,992
3,260,703
387,110
200,000
2,100,797
362,000
110,000
60,000
8,500
32,296

23

theory, such values may be ascertained within a
reasonable degree of accuracy, but in practice, the
administrative significance of such values not being
appreciated, the estimates for many cities either have
not been made or have been far from accurate or
complete. I t is on account of this fact that no
totals are shown in the table. The valuation of im­
provements in the new cities of the West is a com­
paratively easy problem, and that fact undoubtedly
accounts for the somewhat more complete figures for
those cities than for the older cities in the Eastern
states.
Nearly all public improvements fall naturally under
one or the other of the broad titles "Sewer systems"
a n d ' ' Highways." A few cities, however, reported valu­
ations, small in the aggregate, for such improvements as

54

FINANCIAL STAT?ISTICS OF CITIES.

levees, unproductive docks and wharves, retaining
walls, etc., which can not logically be classed under
either of the above headings and which are, there­
fore, shown by themselves in a column headed "All
other public improvements."
Of the 158 cities, 135 reported for sewer systems an
aggregate value of §351,091,519; 117 cities reported
for street pavements, gutters, and curbing an aggre­
gate value of §538,827,451; 75 cities reported for side­
walks a value of $48,590,369; 120 cities reported for
bridges other than toll a value of §141,759,756; 38
reported for all other highway improvements a value
of §52,366,229; and 11 cities reported for all other
public improvements a value of $1,774,768.
There is little comparability between the figures
for the different cities reporting, except in the case of
sewer systems. The mileage and present cost of con­
struction of each type of sewer is known by every
well-informed city engineer, and there would seem to
be little reason why the estimated value shown should
not correspond closely with the replacement values.
In reporting the values of sewers, however, some engi­
neers have reported construction costs and have
allowed little or nothing for depreciation. This is
especially the case in cities which have had a modern
sewer system for only a few years. For such cities
the value shown is perhaps greater than the actual
value, but the difference is not great enough seriously
to affect the comparability of the figures. Chicago
reported a greater valuation for its sewer system than
any other city, but the figures included the valuation
of a drainage canal, amounting to $32,987,208. The
sewer system of Atlantic City is owned by a private
corporation, and hence its value is not reported here.
The valuations of highway improvements are incom­
plete and inaccurate, yet it is gratifying to note that a
larger number of cities made returns of such valua­
tions for 1909 than for 1908, The valuation of street
pavements and bridges has received more careful con­
sideration from city officials than that of other highway
improvements, and for many cities the values of these
improvements are all that were reported under this
heading. There are, however, other highway improve­
ments which are entitled to be listed in a complete
inventory. Nearly every city has in years past made
large outlays for the purchase of land for street pur­
poses and for grading, etc., and as such outlays repre­
sent wealth of the city invested in highways, in a broad
sense, a comparison of statistics of expenditures for
such purposes in different cities would be of interest.
Many cities have made large outlays for grading, but
so far as reported, Seattle, Tacoma, and Spokane,
Wash., are the only cities that have inventoried such
improvements.
The larger part of the value reported in the column
headed *'Street pavements, gutters, and curbing/'
represents the value of pavements. Where curbs and




gutters were reported at all, thoir value was generally
included with that of pavements, though a few cities
reported it separately. Only about one-half of the
cities reported any value for sidewalks, and some of
these reported only the value of sidewalks adjoining
land owned by the city.
The column in Table 20 headed fclAll other," under
" Highways," includes the valuation of highway im­
provements the specific character of which was not
reported, and also the following: For Seattle, Tacoma,
and Spokane, Wash., certain amounts for grading; for
Cleveland, Ohio; Pittsburgh, Pa.; Cincinnati, Ohio;
and Newark, N. J., valuations of county roads (in some
instances these amounts include payments for the pur­
chase of turnpike roads from private corporat ions). In
the column headed "All othor public improvements"
are shown, for Atlantic City, N. J., the valuation of
the board walk; for Rochester, N. Y., and Akron, Ohio,
the valuation of retaining walls; and for other cities
valuations of levees and unproductive wharves and
landings.
TABLE 21.

Debts classified by division of the government of (lie
city issuing.—In Table 21 are shown the total and per
capita debt liabilities of the 158 cities covered by the
present report. Of the total debt of these cities at the
close of the fiscal year 1909, 94.G per cent was incurred
by the city corporation, 2.2 per cent by independent
school districts, and 3.3 per cent by other authorities
having power independently to incur local debt. The
debts of the last-named class are shown in the column
headed "Other divisions of the government of the
city." They were incurred by the following govern­
mental units: County government, $9,470,424 in Chi­
cago, 111., and the total amount reported hi the specified
column for Cleveland, Ohio; Pittsburgh, Pa.; Detroit,
Mich.; Buffalo, N. Y.; Cincinnati, Ohio; Milwaukee,
Wis.; Newark, N. J.; and Denver, Colo. Park or park
and driveway districts, SI 1,767,532 in Chicago, 111., and
the total amount reported in tho specified column for
Tacoma, Wash.; Kansas City, Kans.; and Peoria and
Springfield, 111. Sanitary districts, $18,931,003 in Chi­
cago, 111., and the total amount reported for Oakland,
Cal. Poor districts, tho total amount reported for
Philadelphia, Pa. Port of Portland, the total amount
reported for Portland, Orcg. Bridge district, §406,500
in Portland, Me. Water district, 84,129,500 in
Portland, Me. County supervisors' fund, the total
amounts reported for Rochester, Syracuse, and Troy,
N.Y.
Debts classified according to provision made for payment—-The outstanding city debts, classified according
to the provisions made for their payment, are shown in
Table 21 under two separate headings,."Funded or
fixed debts" and "Current debts." The first class is not
subdivided, but the current debts are tabulated under

DESCRIPTION OF GENERAL TABLES.
the four subheadings, "Special assessment loans,"
"Revenue loans," "Outstanding warrants," and "All
other."
As "Funded or fixed debts" are tabulated (1) those
debts wliich have a number of years to run and
for the amortization of which no assets other than
those of sinking funds have as yet been specifically
authorized or appropriated, and (2) those on which
interest is to be paid in perpetuity. The first class
includes bonds, mortgages, corporation stock, certifi­
cates, and other long-term debt obligations receiving
various local designations, and the second class in­
cludes those special debt obligations which are created
when a city converts to general public uses money or
other property received for the creation of public trusts
and assumes the annual payment of the interest on
the amounts so converted.
Special debt obligations to public trust funds aggre­
gating §873,686 were reported from 16 cities, as shown
in the table wliich follows.

55

Outstanding warrants were reported by more than
two-thirds of the 158 cities covered by the present
report, including 11 of the 16 cities in Group I, 23 of
the 30 cities in Group I I , 41 of tho 59 cities in Group
III, and 37 of the 53 cities in Group IV. In some
cities warrants are issued only when personally called
for, and are thus, for the most part, immediately pre­
sented 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 thus
be treated as " p a i d " in the appropriation accounts.
In several cities the "outstanding warrants" are of
two classes: (1) unclaimed audits, for which warrants
have not been issued by the auditor because not yet
called for; and (2) unpaid vouchers, where the warrants
have been duly issued but not yet redeemed.
Under the heading "All other" are tabulated: (1) un­
paid
judgments and all other demand or short-term
TABLE XXIV.—Special debt obligations of cities to their public trust
obligations not belonging in any of the three preceding
funds'/or municipal uses: 1909.
columns, (2) debt obligations arising from the trustee­
Amount City
ship of public trust funds for nonmunicipal uses and
Amount
City
num­
of
CITY.
num­
of
CITY.
ber.
debt.
ber.
private trust funds and accounts, and (3) a few
debt.
others described below. Of the total amount,
62 Lawrence, Mass
5127,352
$91,127
38 Fall River, Moss
S20,389,081, reported in this column, $14,598,942, or
90 Portland, Mo
2,000
315,43S
42 Grand Rapids, Mich...
116
3,700
1,219
43
71.6 per cent, represents trust obligations. Of the
113
York,
Pa
36,200
7,710
44 Lowell. Mass . . . . . . . . .
123 Maiden, Mass
25,000
300
45 Cambridge, Mass
remaining 85,790,139 included in the column, a single
134
6,000
Newton, Mass
3,500
4£
141
23,481
54,699
50
item, $5,203,221, reported for New Orleans, La., as
151
143,835
32,125
54 New Bedford^ Mass...
"interest on premium bonds," represents 89.9 per cent.
Under the title "Special assessment loans'' areshown These bonds were issued in 1876 on condition that no
those obligations which are to be paid from the pro­ interest should be paid until maturity, when interest
ceeds of special assessments. These obligations may at the rate of 5 per cent from the date of issue would
be long or short term bonds or certificates, or outstand­ be added to the principal. The principal now out­
standing is $3,018,100, and the §5,203,221 represents
ing warrants pajTable at a specified time.
The amounts shown under the heading "Revenue accumulated interest on the same. Philadelphia is
loans " represent receipts from (1) short-term obligations the only other city wliich reported debt obligations
issued with the distinct pledge or general understand­ representing unpaid interest.
Debt obligations classified as Tidd by the public or by
ing that they are to be met from future collections of
specified current revenues other than special assess­ invested funds.—This classification shows the amount
ments; (2) similar short-term obligations to be met of the gross debt obligations held by the public and
from the proceeds of an issue of bonds already author­ the amount held by "city funds with investments,"
ized; and (3) overdrafts by the financial officers of the that is, by the sinking and investment funds of the
city. These loans and obligations have various desig­ city and the public trust funds for municipal uses.
nations, sucli as "revenue loans/' "revenue bonds," I n the column showing city debt obligations held by
city funds with investments is included the par
"anticipation taxwarrants," and "temporary loans."
Under the heading "Outstanding warrants" are in­ value of city securities held by the three classes of
cluded the amounts of warrants, orders, vouchers, and funds mentioned, while in the column showing city
audits due and unpaid at the close of the year, except debt obligations held by the public is included the
so-called warrants to be paid from special assessments, par value of all other city debt obligations out­
which are included under the heading "Special assess­ standing, including the municipal liabilities by reason
ment loans." Warrants or orders against cash de­ of the public trusts for nonmunicipal uses and private
rived from special assessment loans are not themselves trusts that have been assumed by the divisions of the
special assessment loans, and are consequently tabu­ government of the city. Of the total debt outstand­
lated in this column with the other outstanding ing, §390,369,316, or 17.4 per cent, was held by the
city funds with investments. I n some cities more
warrants.




56

FINANCIAL STATISTICS OF CITIES.

Bureau of the Census in this report applies in Table 21
the term "net funded debt" to the difference between
the gross funded debt and those sinking fund assets
which have been specifically provided for the amorti­
zation of such debts.
In computing the not funded debt for the several
cities no account was taken of $1,447,437 of assets in
the sinking funds which were specifically provided for
the amortization of special assessment loans. In the
case of 11 cities with a footnote reference in Table 21,
it was impossible to ascortain whether the sinking funds
were maintained for tho redemption of the funded
debt alone or for tho payment of both funded debt and
special assessment loans. For these cities the actual
net funded debt may bo slightly greater than tiie figures
given in the table, by reason of the deduction of assets
that should have been set over against special assess­
ment loans.
In this connection it may be noted that tho net
funded debt shown in Table 21 is for the great majority
of cities a very close approximation to the actual net
debt, or the total debt less the assets provided for its
amortization, since the amortization of the current
debts is, as a rule, wholly provided for by such current
assets as the levied but uncollected taxes and special
assessments and the cash in the city treasury.
The net funded debt of the 15S cities as shown in
tho table, was §1,553,813,121, or 78.6 per cent of the
gross funded debt, and 69.4 per cent of the total debt
obligations outstanding.
A comparison of the per capita figures for net funded
indebtedness shows great variation among the indi­
vidual cities, but for tho main groups a progressive
increase from group to group as the cities involved
become larger. I t should be noted, however, that in
these figures for net funded indebtedness the indebt­
edness on public service enterprises is included, and
hence in any comparison of such indebtedness between
cities the values of such enterprises should be taken
into consideration. As the net funded indebtedness
stands, the per capita figures wcro in excess of SI00
Amount.
Lowest city.
Highest city.
Amount.
GBOUP.
for New York, N. Y.; Boston, Mass.; Cincinnati, Ohio;
$136.97 Detroit, Mich
Boston, Mass
$25.57
I...
Portland, Me.; and Galveston, Tex. At t\\Q other ex­
88.68
Seattle, Wash
14.51
n .*
98.90
11.18
in
treme seven cities show a net per capita funded in­
130.85 Augusta, Ga
IV
5.38
debtedness of less than S10. The cities of tho four
groups which had the highest and the lowest per capita
Net funded debt,—In preceding reports of the sta­
of net funded indebtedness were as follows:
tistics of cities with over 30,000 inhabitants the Bureau
of the Census has applied the term "net d e b t " to the
GROUP.
Amount.
Highest city.
Amount.
Lowest city.
total outstanding debt obligations of cities less the
amount of the sinking fund assets. The so-called net I
New York, N. Y
120.37
1131.39 Detroit, Mich
Cambridge, Mass
7.41
80.16 Denver, Colo . . . . . . . . .
debt thus computed seldom represented the actual net IIIll
Portland, Me
8.80
106.72 Peoria, 111
IV
4.56
Little
hock,
Ark
108.55
debt because it did not take account of the various
assets that are provided or set aside in the several
cities for the payment of current debts, including spe­
Increase during year in net funded debt—Tho last
cial assessment loans. Recognizing this fact, the column of Table 21 shows tho increaso or decrease

than one-third of the total debt outstanding was held
by these funds, the largest amount being held, as a
rule, by the sinking funds.
- Debt obligations classified according to purpose of
^ 5 t ^ _ A third classification segregates debt obliga­
tions of cities into (1) debts incurred for general pur­
poses, and (2) those incurred for public service enter­
prises and investments. Of the total debt recorded in
the table, 71.6 percent was incurred forgeneral purposes
and 28.4 per cent for public service enterprises and in­
vestments. The revenues derived by most cities from
their public service enterprises and investments are
sufficient to meet the interest accruing on the second
class of debts. Those debts do not rest as burdens upon
thegeneral taxpayers, but, like special assessment loans,
are"paid from revenues derived from those specially
benefited. The special assessment loans constituted
4.8 per cent of the total indebtedness reported; hence
the total burden of debt that rests upon special classes
of citizens is 33.2 per cent of the total, while that
which is to be paid by the general body of citizens,
without regard to special benefits received, is 66.8
per cent of the total.
Included in the debt shown in Table 21 as incurred
for public service enterprises and investments are debt
obligations of Philadelphia, Pa., and Toledo, Ohio,
issued for the construction and acquisition of gas
works, and of Cincinnati, Ohio, issued for the con­
struction of the Cincinnati Southern Railway. These
properties are now leased to and operated by private
corporations, and hence are treated as investments
and not as public service enterprises.
• As a rule the debts of the cities for general purposes
were considerably greater than those for public service
enterprises, but for several cities the debt outstanding
for public service enterprises was the larger. The
cities in each group having the highest and the lowest
amount per capita of gross debt incurred for general
purposes were as follows:




DESCRIPTION OF GENERAL TABLES.
during the fiscal year 1909 in the net funded debt of
the cities covered by the report. Of these cities, 104
show increases in their net funded debt amounting in
the aggregate to 8134,367,287, and 51 show de­
creases aggregating §6,459,769. Three cities show
no change during the year in the amount of their
funded debt.
TABLE

57

headed "Miscellaneous purposes" is further classified
by purpose for which incurred.
TABLE XXV.—Debt obligations shown in Table 22 as issued for
miscellaneous general purposes.

PUBPOSE OF ISSUE.

Number
of cities
Amount
I reporting. I

22.
Total.

$53,341,453

Funded debt and special assessment loans, classified
Aid t o railroads
,
15,669,552
by purpose of issue.—Table 22 presents a classification, Armories a n d military purposes
6,913,033
B a t h h o u s e s a n d public comfort stations
,
4,059,567
according to purpose of issue, of those portions of the Canals a n d drainage
1,092,560
Damage settlements and judgments
10,393
total city indebtedness designated in Table 21 as Expositions
8,402,000
Garbage-disposal p l a n t s
*
1,824,900
"Funded debt" and "Special assessment loans."
Health
3,788,564
320,500
I m p r o v e m e n t of water courses
.
The debt most accurately classified by purpose of Interest
93,500
446,822
Monuments
issue is that incurred for the leading public service Protectionfromfloods
1,110,500
2,951,787
P u b l i c buildings a n d g r o u n d s
enterprises—the water-supply and lighting systems. P u b l i c halls
1,539,650
562,000
R e d e m p t i o n of l a n d
The classification of the debt incurred for other public S t a t e capitols a n d c o u n t y courthouses
1,180,500
.
34,307
Street cleaning
service enterprises is much less satisfactory, as is also S u n d r y d e p a r t m e n t expenses a n d minor i m p r o v e m e n t s . .
1,090,460
180,550
S u n d r y purposes
*
that of the debt incurred for municipal service enter­ T u n n e l
496,000
100,000
niversity bonds
♦
prises. I n the case of debt incurred for general pur­ UVoting
316,780
machines a n d election booths
1,157,528
War bonds
poses, the segregation is thoroughly made for but few
cities, as is plainly shown by the fact that the amount
A more precise classification of debt obligations
tabulated as incurred for "combined or unreported
according
to purpose of issue on the part of the
purposes" forms 13.4 per cent of the total. Debt
tabulated as for refunding and funding purposes is in several cities is still to be desired. . This is particularly
much the same category as that issued for combined the case with the special assessment debt, of the total
or unreported purposes, though it is possible that amount of which ($107,287,155), as shown in Table
some of that issued for refunding and funding pur­ 21, no less than $71,779,594, or 66.9 per cent, can be
poses was issued for constructing municipal service or classed only as issued for "combined.or unreported
purposes." I t is a gratifying fact, however, that the
public service enterprises.
The terms "local improvement," "street improve­ officials of a number* of important cities are taking an
ment," and "general improvement," employed in the increased interest in this matter, and it is hoped that
designations of large bond issues in many cities, have then* example may be generally followed.
Comparison of funded debt and special assessment
not been used in Table 22, the endeavor having been
loans
with value of properties.—The classification of
made to obtain, wherever possible, a more precise
statement of the character of the improvement for funded debt and special assessment loans according
which each bond issue was originally made. Issues to the purpose to which the proceeds were devoted
of bonds described as "refunding" bonds have been provides a basis for comparison between the amount
classified according to the purposes of issue of the debt of such debts and loans and the value of the properties
they replaced whenever these purposes could bo dis­ on account of which they were incurred, as shown in
covered without too extended a search of tho earlier similar form in Table 19. Unfortunately, the pur­
records, and the amount given under this head in poses for which debt obligations were issued are often
Table 22, representing 4 per cent of the grand total of not stated clearly, so that in many cases the ratio
funded and special assessment debt, shows only what between the value of the lands, buildings, and equip­
could not be so classified. This amount is $4,327,519 ment of departments and the debt incurred for their
less than that shown in tho corresponding column of acquisition can not be accurately determined. The
greater part of the debt incurred for the acquisition
Table 23 of tho report for 1908.
Tho designation "funding" is applied to bonds of department properties is included under the head­
issued to meet unpaid claims and judgments and ing "Issued for general purposes/' in Table 22,
outstanding warrants, but the column- so headed though considerable amounts appear in the columns
doubtless includes many obligations that would more headed "Issued for refunding" and "Issued for
properly bo characterized as issued for tho purpose of funding." Deducting the amount of funded debt
refunding. Tho debt reported as issued for funding tabulated as issued for "combined or unreported pur­
purposes amounts in all to 7.9 per cent of the grand poses" from the total debt shown as "Issued for
total and is $132,734 less than that reported in 1908. general purposes," the remainder, $1,109,124,223,
In Table X X V that portion of the debt incurred may be divided into two parts. One part, the total
for general purposes which is included in the column debt for sewers and highways plus the special assess-




FINANCIAL STATISTICS OF CITIES.

58

ment loans, amounting to $545,589,106, may be said
to have been incurred for public improvements.
The other part, amounting to §563,535,117, or 50.8
per cent of the total, may be considered as having
been incurred for the properties of departments.
To this should be added a portion of the funded debt
classified as issued for "combined or unreported pur­
poses/' and of that shown as issued for refunding or
for funding purposes—that is, of the debt incurred
for purposes not definitely reported. Assuming that
the same proportion of this debt as of that incurred
for specified purposes (50.8 per cent) was for the
acquisition of department properties, the total debt
incurred on account of such properties amounts to
$735,054,593. The total valuation of department
properties in 1909, as given in Table 19, was $1,780,719,529, and the ratio of debt to valuation was there­
fore 41.3 per cent, as compared with 41.8 per cent
in 1908. Thus it would seem that somewhat more than
one-half of the reported valuation of the properties of
departments represents property that has already
been paid for by the cities from revenue received.
For municipal service enterprises the ratio of debt
to valuation in 1909 (42.6 per cent) was slightly higher
than it was in 1908 (40.7 per cent). Since some of
the debt incurred in the acquisition or construction
of these enterprises may have been reported as for
general purposes, or for refunding or funding, the
ratios for both years would probably be slightly in­
creased if complete statistics were available. Con­
siderably more than one-third of the total valuation
of the municipal service enterprises of the 158 cities
here considered was reported by New York City,
which also reported more than one-half of the total
debt incurred for such enterprises, the ratio of debt
to valuation in that city being 68 per cent. I n two
cities—Pittsburgh, Pa., and Milwaukee, Wis.—the
debt incurred for municipal service enterprises was
greater than the valuation of the properties held by
the enterprises.
The ratio between the debt incurred for water-supply
systems and the total valuation of such systems is of
especial interest. The valuation of water-supply sys­
tems reported for 1909, as shown by Table 19, was
8733,463,133. For these properties Table 22 shows
a debt of $342,829,438, or 46.7 per cent of the valu­
ation, as compared with 45.2 per cent in 1908. In
four cities—San Francisco, Cal., Cambridge, Mass.,
Portland, Me., and Atlantic City, N. J.—the debt in­
curred for the water-supply systems was in excess of
their valuation.
TABLE 23.

Funded debt and special assessment loans, classified
hy year ofimturity.—Table
23 shows the debt obliga­
tions for which statistics are given in Table 22, classi­
fied according to year of maturity, for the twenty
years next following 1909. For $1,027,352,648, or
49.3 per cent of the total, the year of maturity is later
than 1929; and for $44,543,345, or 2.1 per cent, it



was not reported. Of this latter amount $3,018,100
represents the principal of "premium bonds" in New
Orleans, already mentioned in the discussion of Table
21, 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 specified.
TABLE

24.

Funded debt and special assessment and revenue loans,
classified by rate of interest—The debt for which sta­
tistics are presented in Table 24 comprises the funded
debt and special assessment loans which are shown in
the two tables immediately preceding, together with
the outstanding revenue loans; it is tlie sum of the
debt shown in the first three columns under the head
"Classified according to provisions made for payment"
in Table 21. The larger part of the current debt shown
under the headings "Outstanding warrants" and "All
other" in Table 21 is debt bearing no interest. For
$6,612,227, or three-tenths of 1 per cent of the total
amount reported in Table 24, the rate was not reported.
The amounts included under the heading "Other re­
ported rates," arranged according to rate, are given in
the table which follows.
TABLE XXVI.—Amount of loam reported at exceptional rate* of
interest; 1909. *
BATE PER CENT.

Amount. :

Amount.

RATE PER CE.YT.

i

Total
1.75
2
2.5
2.625
2.75
2.875
3.04
3.1
3.125
3.15
3,24
3.25
3.29
3.3
3.35
3.375
3.4
3.41
3.44
3.47
3.54
3.60....
3.G1
3.625

.
.

..

$76,391,941 ! 3.66
! 3,7
1,357,101 ! ! 3.72
1,800,000 3.75
3,905,740 1 3.S2
10,643,679 i 3.S3
30,000' 3.875
152,500 3.9
820,000 [ 4.125
50,000 | 4.2
37,900 4.25:::: : : : : : : ; : : :
1,213,200 4.36
75,000 4.375
150,000 4.4
13,470,970 4.45
65,000 1 1 4.C25
8,730,350 : 4.75
212,000 4.S4
421,140
25,000 4.9
160,000 4.0S
300,000 5.25
75.000 5 3
50,000 i 5.4
6,000 5.5
1,925,000 \ 5 and 6
200,000 i 7.3 *
291,287 1 8
1

:::

J 200,000
125,000
149,000
11,027,500
130,000
100,000
9,5H87l
240,600
357,590
10 000
4,673,712
100,000
12,283
34,000
32,000
3S7,000
400,800
25 000
101,'105
25,000
50,000
317,379
4,000
6,000
820,414
295,040
11,000
84,745

The debt reported as bearing no interest consisted
of bonds or other obligations due but not presented
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, 83,992,515
was reported by Washington, D. C., $3,000 by Albany,
N. Y., and 5225 by Worcester, Mass.; and of t h a t
bearing interest at the rate of 2.5 per cent, $10,628,100
was reported by New York City and $10,579 by Bir­
mingham, Ala. The debt referred to for Albany and
Birmingham was incurred for parks.
The total interest-bearing debt for which the rates
were reported was 82,183,071,108; this is exclusive of
the 81,357,101 reported as bearing no interest The

DESCRIPTION OF GENERAL TABLES.
average rate of interest on this debt was 3.91 per cent
as compared with 3.92 for 1908, 3.88 for 1907, and 3.85
for 1906.
TABLE

25.

Receipts from issue and payments for redemption of
debt obligations, classified by character of obligation.—
In Table 12 are shown the receipts by the principal
divisions of the city government during the fiscal year
1909, from the issue of debt obligations, together with
the receipts from the sale of such obligations by their
sinking and investment funds and public trust funds
for municipal uses. Table 13, in like manner, shows
the payments by those divisions for the redemption of
debt obligations, together with the payments for the
purchase of debt obligations by the three specified
classes of city funds. In Table 25 the receipts from
the issue and the payments for the redemption of city
debt obligations given in Tables 12 and 13 are classi­
fied by character of debt obligation issued and re­
deemed. The amounts included in the first part of
the table are those realized from the issue of debt obli­
gations, and those included in the second part are such
as are paid for their redemption, exclusive of the ac­
crued interest received in the first case and that paid
in the second. The amounts shown as receipts from
the issue of debt obligations and as paid for their re­
demption are thus the sums of the par value of the
obligations issued or redeemed and the premiums
received at issue or paid at redemption, less the dis­
counts allowed at issue or received at redemption.
The receipts from the issue of debt obligations dur­
ing the year 1909 exceeded the payments for redemp­
tion by §152,151,254, the indebtedness of the cities
having been increased by approximately that amount,
less the payments by Massachusetts cities of 3974,525
mentioned on page 39. The receipts from the issue of
funded debt obligations and those from the issue of
special assessment loans exceeded the payments for
the redemption of these classes of obligations, while
the receipts from the issue of revenue loans and war­
rants and miscellaneous obligations were less than the
payments for their redemption. The excess of receipts
in the case of funded debt obligations amounted to
$165,814,423, and in the case of special assessment
loans to §11,257,968, while the excess of payments for
the redemption of revenue loans over the receipts from
their issue was 516,976,256, and the corresponding
excess of payments for the redemption of warrants and
other current debt obligations was $7,934,881. The
excess of receipts in the case of the funded debt obliga­
tions measures approximately the extent to which the
current costs of government for permanent properties
and public improvements are being thrown upon the
future; while the excess of payments in the case of
revenue loans, warrants, and miscellaneous current debt
obligations doubtless reflects a better financial situation




59

in 1909 than prevailed in 1908, when a financial strin­
gency existed which delayed the collection of general
property taxes and other revenues, and thus postponed
the redemption of some revenue loans and other cur­
rent debt obligations from the year 1908 to that of 1909.
TABLE

26.

Interest rates.—Table 26 has been arranged to show
the average nominal and the average actual or net
rates of interest paid by the individual cities on funded
debt obligations issued during the fiscal year 1909,
the average nominal rate paid on all the debt obliga­
tions outstanding at the close of that year, and the
highest and lowest rates on such obligations.
By nominal rate of interest is meant the rate per
cent stated in the obligation itself, and by actual or net
rate is meant the percentage which the interest payment
specified in the obligation constitutes of the actual
amount of money received at its issue (which is its
par value plus the premium realized or less the dis­
count allowed) after allowance has been made for the
proportional amortization of the premium or the pro­
portional distribution of the discount over the life of
the obligation. The actual or net rates of the table
have been computed by using bond tables prepared
for the use of bankers and bond dealers.
In the first part of Table 26 are shown the par value
and the excess of premiums secured over the discounts
allowed, or the converse—the excess of discounts
allowed over the premiums realized—for all the debt
obligations issued in 1909 for which the rates of interest
were reported. These obligations aggregated $205,108,881, or 97.8 per cent of the debt obligations
issued during the year, $209,752,837. On the basis of
par value, premiums, and discounts as shown in Table
26 are computed the average rates of interest which
appear in the first part of that table. Those rates
are the average nominal and average actual net rates
paid on the funded debt obligations issued in 1909, the
average actual or net interest rates being computed and
shown separately for the obligations sold to the public
and those sold to the city funds.
In the second part of the table the average nominal
rates of interest paid on funded debt obligations and
on revenue and special assessment loans outstanding
at the close of the fiscal year 1909 are given, together
with the highest and lowest nominal rates paid on the
same, so far as the interest rates were reported. For
most cities nearly all of the outstanding debt is com­
prised in the three classes of debt obligations men­
tioned, and for most of the obligations the nominal
rates of interest were reported; in fact, out of the
total outstanding debt of $2,237,345,468, as shown
in Table 21, $2,184,428,209, or 97.6 per cent, was
included in the computation of the averages of the
table. Outstanding warrants have been excluded,
despite the fact that in several cities, notably Butte,

60

FINANCIAL STATISTICS OF CITIES-

Mont.; Spokane, Wash.; and Pueblo, Colo., a portion
of them bearing interest at the rate of 6 per cent per
annum form a considerable proportion of the total
outstanding debt. Other debt obligations that have
been excluded are bonds past due, on which interest
payments have ceased, and noninterest bearing reve­
nue loans.
Average nominal interest rates.—The total interest
charge on the $2,184,428,209 of outstanding debt
obligations for which data were secured for the second
part of Table 26 was $85,607,737; the average nominal
rate was, therefore, 3.92 per cent. The following table
sets forth the corresponding average rates, for all
cities combined, and for each group of cities, at the
close of the years 1909, 1908, 1907, 1906, and 1905.
In considering these rates the fact should be kept in
mind that the great majority of cities are forbidden by
statute to issue their debt obligations at a discount, and
hence the average nominal rates given for 1909 and all
the averages given in the exhibit for other years are
somewhat larger than the average actual or net inter­
est rate paid. The difference between the nominal
and the actual rates can not, however, greatly differ
from year to year, and can not, therefore, affect the
conclusions to be drawn from a comparison of the
averages shown.
TABLE XXVII.—Average nominal rates of interest paid on outstanding debt obligations at the close of the year: 1905-1909.
TEAR.

1909
1908
1907
1906
1905

All cities
combined.
3.92
3.92 1
3.89
3.85
3.68

Group I.
3.77
3.79
3.75
3.68
3.68

Group II. Group i n . Group IV.
4.28
4.21
4.11
4.21
4.17

4.34
4.28
4.26
4.25
4.32

4 52
4.43
4.45
4.41
4.36

As the composition of the four groups was not iden­
tical for the five years, a slight irregularity is perhaps
not surprising, but the table plainly indicates for
each of the five years a lower interest rate in the larger
than in the smaller cities, and also shows a tendency
in interest rates to advance from the earlier to the
later years covered.
A comparison of the average nominal interest rates
on outstanding debt obligations shown in Table 26 with
the corresponding averages shown in the census report
for 1905 shows that in 49 cities the average rate was
higher in 1909 than in 1905, in 47 it was lower, in 47
it was unchanged, and in the remaining cities the data
for a comparison are unavailable.
The next statement shows those cities of the first
group whose average nominal rate changed in the
interval between 1905 and 1909 one-tenth of 1 per
cent or more.
Of the cities of 300,000 inhabitants or over, Wash­
ington, D. C, is the only one with an interest rate in
1909 lower by more than one-tenth of 1 per cent than
it had in 1905, while San Francisco reports the maxi­




mum increase, the rate in 1909 being 0.97 per cent
higher than in 1905, a change which undoubtedly re­
flects the effect of the earthquake upon the credit of
the city.
AVERAGE NOMI­
NAL EATE OF
INTEREST ON
OUTSTANDING
DEDT.

CITY.

1909
3.67
3.G1
4.14
4.47
3.18

1005
3.55
3.35
4.03
3.50
3.65

The highest and lowest average nominal rates of
interest for the different groups of cities for 1909 for
cities of the different groups were as follows:
City.

GROUP.

I
II

ni
IV

San Francisco, Cal
Washington, D. C
Denver, Colo
Rochester, N. Y
Tacoma, Wash
Hartford, Conn
Little Rock. Ark

Rate.
4.47
3.18
6.52
3.59
Ti. 8 2

3.64
5.07
3.50

A comparison of the nominal rates of interest paid
on the funded debt obligations issued during tho yoar,
as shown in column 3 of Table 26, with tho correspond­
ing rates on all funded debt obligations outstanding at
the close of the year, as given in column 7, discloses the
fact that of the 158 cities for which statistics are given
in the table, 50 paid a higher averago rate on their
funded debt issues of 1909 than on similar obliga­
tions issued in prior years and outstanding at the
close of 1909, while 52 cities paid a lower rate on tho
issues of 1909. For 56 cities tho figures of tho table
give no definite information, although the}' indicate
in a general way that there was for most of them no
material change. The numbers of cities in the four
groups of the table that reported" higher or lower
rates for 1909, and of those for which no definite infor­
mation was given, are as follows: Group I, 10 higher,
3 lower, 3 uncertain; Group II, 9 higher, 13 lower. 8
uncertain; Group III, 16 higher, 25 lower, 18 uncer­
tain; Group IV, 15 higher, 11 lower, 27 uncertain.
The foregoing analysis, taken in connection with the
average nominal rates given in Tablo XXVII for the
years 1905 to 1909, shows that thoincreaso in average
nominal rates disclosed in that tablo resulted not so
much from any increase in tho interest rates paid by
the great majority of cities as from an increase in that
paid by a number of tho most populous cities bor­
rowing largo amounts.
Highest and lowest nominal interest rates.—Tho high­
est and lowest nominal interest rates on the debt out­
standing at the close of tho year 1909 paid by the
cities of the different groups are shown in the next
statement.

DESCRIPTION OF GENERAL TABLES.
City.

GROur.
I...
II.

in
IV.

New Orleans, La
New York, X. Y
Jersey City, N . J
Kansas City, Mo
Seattle, Wash
Grand Rapids, Mich.
Cambridge, Mass
Birmingham, Ala
Fort Worth, Tex
Albany, N. Y
Bay City, Mich
Binghamton, N. Y . . .
Newton, Mass
La Crosse, Wis

Rate.
7.3

2.8
8.0
2.0
8.0

Average actual or net interest rates.—The average
actual or net interest rates paid on the funded debt
obligations issued by cities in the fiscal year 1909 is
shown in Table 26 in two columns, one giving the
rates on obligations sold to the public, and the other,
the rates on those sold to the funds of the cities. The
majority of cities in selling their bonds to sinking and
other funds dispose of them at par, whether the bonds
would sell in the market at a premium or a discount,
and in only a few cities are municipal securities -sold
to the sinking funds at rates identical with those
realized on sales to the public. The sales of city
securities to such funds are therefore in great part
nominal and should be disregarded in computing the
actual rates which cities have to pay for the use of
credit capital. These rates are shown in the fourth
column of Table 26.
A comparison of the actual or net rates of interest
paid on the funded debt obligations issued during the
fiscal year 1909 with the corresponding rates paid on
the same class of obligations issued in the fiscal year
1908 is of interest. These rates are presented for the
cities of Group I, in the table which follows.

61

however, that the rates paid depend largely upon the
conditions of the money market at the time when the
money is borrowed. Thus the rate of interest which
a given city will be obliged to pay on debt obligations
issued may vary considerably from year to year and
between different dates of the same year, so that the
average actual or net rates recorded in Table 26 and
those shown in Table X X V I I I are not absolute meas­
ures of the credit of cities, since these rates must be
considered with reference to the date of sale and other
circumstances not shown in the table.
TABLE XXIX.—Cities showing changes in average actual or net rate
of interest paid on funded debt obligations issued in 1909 as compared with 1908.
CITIES SHOWING—

GROUP OF CITIES.

Cities for
which
no com­
parison
is
No
Increase. Decrease.
change. possible.

All cities

46

Group I
Group II
Group III
Group IV

2
5
15
24

TABLE

27.

Net receipts from revenues and net governmental cost
payments oj public trust funds jor municipal uses,—
Public trust funds for municipal uses are denned in the
text descriptive of Table 18. In nearly all the cities the
greater number of these funds were originally created
by donations from individuals and corporations, yet at
the present time most of them are little more than ad­
ministrative funds. This is the case with all the public
trust funds of New York, Chicago, Cleveland, San
Francisco, and several other cities, and also with
TABLE XXVIII.—Average actual or net rates of interest paid by
the policemen's and firemen's pension funds, and with
cities having a population of over 300.000 on their funded debt obliteachers' retirement funds in most cities. These funds
gations issued in 1909 and 1908.
are generally administered by city officials, but in a
_
very large number of cities they are not under the
1908
CITY.
1&09
accounting control of the comptroller or auditor, and
4.19
3.90
in such cities the receipts and payments of these funds
4.03
3.93
Chicago, 111
3.79
3.85
do not generally appear in the comptroller's or
3.88
4.00
3.64
3.33
auditor's reports; indeed, in some cities no annual
3.94
3.78
4.11
3.9S
report
is made of these funds, and no proper record of
4.02
3,88
3.37
3.37
them
is
kept. This situation sometimes reflects the
3.79
3.79
4.30
4.30
neglect
of
officials charged with administering them,
3.86
3.88
4.00
4.00
but
occasionally
it results from fraud on the part of
3.94
0)
3.88
such
officials.
The
Bureau of the Census maintains
160
0)
t1)
that the receipts and payments of these funds are a
t Data for computation incomplete.
part of the receipts and payments of the government
T
Of the 16 cities listed above, 4 show an increase in of the city and should be included in the financial
the average actual rate of interest on their funded reports of the city, and also that the funds themselves
debt issued, 6 show a decrease, and 4 show no change, should be under the accounting control of the city
while for 2 no comparison is possible. The corre­ official having accounting control of other city moneys.
Receipts from revenues.—The 595 public trust funds
sponding distribution for the 158 cities is given in the
whose
transactions are summarized in Table 27 re­
next table.
ceived
§4,248,620, or 46.6 per cent of their revenues
A discussion of the many elements that determine
from
subventions,
gifts, donations, and pension con­
the rates of interest*that cities pay for the use of money
tributions,
the
greater
portion of the total being
is not attempted in this report. I t should be stated,




62

FINANCIAL STATISTICS OF CITIES.

derived from the pension contributions of policemen, istration of the funds. In several cities, therefore,
firemen, and teachers. The line of demarcation the only administration expenses shown are those for
between receipts from pension contributions and fines such miscellaneous governmental costs as rental of
could not be clearly drawn in all cases. In the former safe-deposit boxes. Of the total amount paid for ex­
are included, so far as they can be differentiated, all penses of administration, 86.8 per cent was reported
assessments upon members belonging to the different from Philadelphia, this including payments by the
associations, percentages of the salaries, and dues public trust funds for the care and repair of their
paid by policemen, firemen, teachers, and others, and large holdings of real estate. Most of the payments
in the latter all fines paid by the classes of city em­ shown in the columns headed "Police department"
ployees mentioned whenever they were clearly indi­ and "Fire department" were for the pensions of
cated as such in the reports of the cities. Fairly policemen and firemen, and most of the payments
complete exhibits of the receipts from gifts and pen­ shown in the column headed "Schools" were for pen­
sion contributions for policemen's, firemen's, and teach­ sions for retired teachers.
Under the heading "All other," on the payment side
ers' retirement funds are given in Tables I X and XI,
of
the table, are included pa3Tiients for charities,
pages 34 and 35. The subventions for public trust
health
conservation, recreation, and other purposes
funds were reported by Philadelphia, $2,321 for the
as
shown
in the following tables.
firemen's retirement fund and $23,877 for the hospital
fund.
TABLE XXX.—Payments from public trust fund* for cJtaritics: 1909.
Nearly 40 per cent of the net receipts from revenues
reported by these funds were in the form of income
City
num-j
from investments—that is, interest and rents derived
ber.
from securities and other assets held by the funds.
$791,372
Total
More than one-half of this income from investments
149
2 Chicago, 111
was reported by the city of Philadelphia.
640,840
3 Philadelphia, P a . .
CTI.26S
4
St.
Louis,
Mo
The table shows in the second column receipts from
42,040
5 Boston, Mass
2,700
11 San Francisco, Cal
taxes, licenses, and permits of $407,823, which is not
10,000
15 New Orleans, La..
1,092
16
Washington.
D.
C.
quite 5 per cent of the total revenue receipts; but the
3,571
29 Columbus, Ohio...
81
31
Worcester,
Mass...
amounts shown in the several columns are those which
2,100
44 Lowell, Mass
C15
45
Cambridge,
Mass..
come to the funds directly from the specified sources
48 Bridgeport, Conn.,
300
50 Hartford, Conn....
A, OSS
without going through the general city treasury. I n
53 Lynn, Mass
f*sfl
62 Lawrence, Mass...
G19
most cities in which these funds were maintained they
89 Charleston, S. C...
2,978
90
TSO
Portland,
Me
received money also from these sources through the
94 Brockton, Mass...
G6
111 Lancaster, Pa
2,542
city treasurer by transfer. The net amount of such
114 Springfield, Ohio..
3,300
US York, Pa
680
transfers is shown in the present table under the title
126 Salem, Mass
3,521
134 Newton, Mass
568
"Excess of transfer receipts over transfer payments."
142 Fitchburg, Mass...
78
152 Chelsea, Mass
400
An inspection of the table shows that the net receipts
of the 595 public trust funds by transfer aggregate
$2,950,585, or 7.6 times the amounts reported as re­ TABLE XXXI.—Payments from public trust funds for health depart­
ments: 1909.
ceived directly from taxes, licenses, and permits, and
about one-third as much as the total amount reported
City
num­
Amount.
CITY.
under the heading " N e t receipts from revenues."
ber.
Under the title "All other" are included such receipts
Total
£50,595
as those from sales of unclaimed property by police
1 New York, N . Y
35,SOS
departments and sales of materials, which by statute
3 Philadelphia. Pa
7,825
7 Cleveland, Ohio
6,9G5
or city ordinance are credited directly to the funds, and
also, in certain cities, charges for work performed by
TABLE XXXII.—Payments from public trust funds for recreation:
policemen and firemen.
1909.
Net payments for governmental costs.—Under the
heading "Net payments for governmental costs" are
City
CITY.
Amount.
included payments for administering funds and pay­ num­
ber.
ments made in carrying out the purposes of the funds.
All payments for investments purchased have been
Total
$14,0S7
excluded from this table, as they are not governmental
5
3^333
12 Cincinnati, Ohio
3,906
cost payments, and in many cities no administrative
31 Worcester, Mass
6
75 Schenectady, N. Y
159
expenses are reported, as the persons in charge of these
110 Binghamton, N. Y
200
114 Springfield, Ohio
6,179
funds are city officials who receive no special compen­
126 Salem, Mass
385
133
Newton, Mass
819
sation for their services in connection with the admin­




DESCRIPTION OF GENERAL TABLES.
In addition to the payments shown in the three
preceding tables, payments aggregating $55,922 were
also included in Table 26 under the heading "All
other," and were made for the following purposes:
Interest was paid by Louisville, Ky., $47; New
Haven, Conn., $14; Washington, D. C , $2,067.
Boston paid $885 for historic tablets in streets.
Philadelphia paid $244 for medals for inventors,
$14,594 for street repairs, and $29,741 for lighting.
Buffalo paid from police pension funds derived from
dog licenses $3,152 for the maintenance of pounds,
and $2,581 to the Society for the Prevention of Cruelty
to Animals. Utica, N. Y., in like manner, paid $66
for the maintenance of pounds. Saginaw, Mich., paid
part of the salary of the dog warden, $487. York, Pa.,
paid $55 for work at potter's field. Salem, Mass.,
paid $1,988 for care, insurance, and repairs of cemetery
grounds and buildings.
TABLE

28.

Per capita net receipts from revenues and net payments
for governmental costs.—The per capita net receipts
and payments presented in this table are based upon
the absolute amounts shown in Table 2, page 84,
which are exclusive of transfers between departments
or funds and of all other counterbalancing receipts
and payments which constitute no part of net receipts
from revenues or net payments for governmental
costs.
Of special significance are the amounts in the column
showing the total per capita receipts from revenues.
The amounts are largest for Group I and decrease
successively from group to group. For each class
of revenues except special assessments larger per
capita figures are shown for Group I than for Group
I I , and in every case those shown for Group I I are
•larger than those for Group I I I . The per capita
receipts from special assessments are considerably
larger for Group I I than for any of the other groups,
being notably large for Seattle, Wash. ($21.33). The
cities of Group I I I having the largest per capita
receipts from this source were Tacoma, Wash. ($13.74),
and Oklahoma City, Okla. ($13.39).
On the payment side of the table the columns of
particular interest are those showing the per capita
payments for expenses and for interest. Under the
heading "Expenses other than of public service en­
terprises" are included all of the payments made b}^
governments for expenses of running the ordinary
governmental departments. The per capita payments
for these expenses were largest for Group I and less
for each succeeding group. Among the individual
cities, Boston, Mass.; New York, N. Y.; and Washing­
ton, D. C , reported the largest per capita payments
for expenses other than of public service enterprises—




63

$26.14, $23.69, and $23.66, respectively. The small­
est payments, on the other hand, were reported by
Mobile, Ala.; York, Pa.; and Fort Worth, Tex.,—$5.65,
$6.57, and $6.58, respectively.
The cities of the several groups with the highest and
the lowest per capita payments for interest were as
follows:
GEOUP.

I
II
Ill

rv

Highest city.

Portland, Me
Newton, Mass

Payment.
$6.43
5.06
4.99
6.62

Lowest city.
San Francisco, Cal.
Indianapolis. Ind. Johnstown, Pa
Wheeling, W . V a . .

Payment
$0.25
0.71
0.39
0.31

Comparative summary of per capita net receipts from
revenues and per capita net payments for governmental
costs: 1902 to 1909.—la Table X X X I I I is presented
a summary of the per capita net revenue receipts
and governmental cost payments for all the cities
covered by the several census reports from 1902 to 1909,
and for each group of such cities. The summary gives
the per capita receipts from all revenues and also those
(1) from revenues other than of public service enter­
prises, and (2) from revenues of public service enter­
prises. I t also gives the per capita payments for all
governmental costs and the payments (1) for ex­
penses other than of public service enterprises,
(2) for expenses of public service enterprises, (3) for
interest, and (4) for outlays. The number of cities
for which the census report presents statistics has in­
creased somewhat since 1902, and the make-up of the
different groups has changed slightly from year to
year, but these changes have been too slight to affect
seriously the comparability of the statistics.
Per capita net revenue receipts.—The per capita net
revenue receipts for all of the cities combined increased
from $20.12 in 1902 to $26.21 in 1909, a gain of 30.2 per
cent. The per capita net receipts from revenues other
than those of public service enterprises increased
from S17.76 in 1902 to $23.34 in 1909, a gain of 31.4
per cent; while the net revenue receipts of pub­
lic service enterprises increased during the same
period from $2.36 to $2.87, a gain of only 21.6 per
cent. The revenue receipts of public service enter­
prises increased somewhat less rapidly than the re­
ceipts from other revenues, and as a result the per­
centage which the revenue receipts of public serv­
ice enterprises constitutes of all revenue receipts de­
creased from 11.8 per cent in 1902 to 10.9 per cent in
1909.
An examination of the figures for the eight years dis­
closes the same general characteristics of the figures to
which attention is called in the analysis for 1909.
The receipts are largest in every case for Group I, and
decrease successively from group to group.

FINANCIAL STATISTICS OF CITIES.

64

TABLE XXXIII.—Comparative summary of per capita net receipts
from revenues and per capita net payments for governmental costs:
1902-1909.
PAYMENTS FOB—

RECEIPTS FROM—

GBOUP AND TEAB.

ALL

CITIES:

1909
1908
1907
1906
1905
1904
1903

Reve­
nues
other
than
of
public
serv­
ice
enter­
prises.

All
reve­
nues.

Reve­
All
nues of govpublic ernserv­ mentice
al
enter­ costs.
prises.

$26.21 $23.34 $2.87 530.12 $15.92
32.02 16.53
2.81
26.28 23.47
29.73 15.72
2.76
24.50 21.74
26.29 14.37
2.77
23.18
20.41
25.59 13.85
2.68
22.61
20.03
25.72 13.76
2.53
21.92
19.39
24.79 13.49
2.46
20.89 18.43
20.12 | 17.76 2.36 | 22.60 13.38

G R O U P I:

1909
1908
1907
1906
1905..
1904
1903
1902
GROUP

Oatlays.

$1.22 52.84 $10.14
1.28 2.89
11.32
1.18 2.55
10.28
1.14 2.43
8.35
1.09 2.36
8.29
1.21 2.22
8.63
1.12 2.05
8.13
0.96 2.03
6.13
1.34
1.40
1.29
1.25
1.20
1.48
1.31
1.14

3.56
3.55
3.04
2.81
2.67
2.4S
2.20
2.20

11.22
13.17
12.00
10.11
10,38
10.63
10.55
7.76

1.06
1.15
0.93
0.98
0.88
0.83
0.91
0.74

2.05
2.15
2.03
2. OS
2.06
1.98
1.98
2.05

11.02
10.69
9.79
6.95
6.16
6.93
6.03
4.89

10.66
11.83
11.62
10.79
10.83
10.86
10.67
10.73

1.15
1.16
1.13
1.08
0.99
0.93
O.SS
0.83

1.88
1.94
1.95
1.89
1.99
1.97
1.95
1.9S

6.99
7.99
7.31
5.52
5.51
5.70
5.04
4.40

10.49
10.79
10.15
9.81
9.80
9.60
9.65
8.31

0.91
1.07
1.04
0.92
0.95
0.91
0.92
0.69

1.81
1.95
1.82
1.84
1.76
1.75
1.67
1.45

6 97
6 89
6 25
5 73
5 23
4.87
4 96
3.46

19.44
19.78
18.92
17.09
16.18
15.83
15.72
15.86

30.72
30.19
27.67
26.25
25.89 j
22.87 j
23.87 1
23.43 i

27.41
27.07
24.60
23.08
22.96
19.98
21.00
20.61

3.31
3.12
3.07
3.17
2.93
2.89
2.87
2.82

35.57
37.90
35.25
31.26
30.43
30.42
29.78
26.96

23.45
23.92
23.21
21.72
20.14
21.07
20.00
18.99

21.01
21.35
20.66
19.28
17.89
18.97,
18.90
17.14

2.44
2.57
2.55
2.44
2.25
2.10
1.91
1.85

26.76 12.63
27.34 13.35
25.47 1 12.67
11.98
21.99
20.89 11.79
22.20 12.41
12.40
21.32
20.04 12.36

18.48
19.69
19.41
18.43
18.37
17.90
17.09
16.64

16. OS
17.34
17.06
16.14
! 16.17
15.75
, 14.86
14.63

2.40
2.35
2.35
2.29
2.20
2.15
2.23
2.11

20.68 ! i
| 22.92 (
22.01
19.28
19.32 :
19.46
18.54
17.92

17.79
18.15
17.30
16.93
16.29
16.13
14.97
13.01

15.92
16.01
15.19
14.93
14.36
14.12
13.06
11.43

1.87
2.14
2.11
2.00
1.93
2.01
1.91
1.68

20.18
20.70
19.26
18. *5
17.74
17.13
17.20
13.91

HI:

1909
190S
1907
1906
1905
1904
1903
1902
GROUP

Expenses
of
In­
public ter­
serv­ est.
ice
enter­
prises.

II:

1909
1908
1907
1906
1905
1904
1903
1902
GROUP

Ex­
penses
other
than
ol
public
serv­
ice
enter­
prises.

cent distribution of the payments for governmental
costs was 59.5 for expenses other than those of public
service enterprises, 4.3 for expenses of public service
enterprises, 9 for interest, and 27.3 for outlays; the
corresponding percentages for 1909 wero 52.9, 4.1, 9.4,
and 33.6.
Comparative summary of per capita net receipts from
revenues other than of public service enterprises: 1902
to 1909.—In Table XXXIV, which follows, are shown
the per capita receipts from all revenues othor
than those derived from public service enterprises,
and from a number of the principal classes of revenues
included in the total. Tho summary is for all cities
covered by the census reports from 1902 to 1909 and
for each group of cities. Tho revenues from which are
derived the receipts that are included under the title
"All other" are special assessments, departmental
fees, charges, and sales, and interest, rents, privileges,
subventions, grants, gifts and donations, fines, penal­
ties, and escheats.
TABLE XXXFV.—Comparative summary of per capita net receipts
from revenues other than those from public sennce enterprises:
1902-1909.
i
J

GBOUP.

Special
prop­
Total. ' Generty
i cral
1
prop- | ana
crty ! busi­
ness
j taxes.
taxes.
j

i

IV:

1909
1908....
1907
1906
1905
1904
1903
1902

Per capita net payments for governmental costs.—The
per capita net payments for governmental costs in­
creased from $22.50 in 1902 to $30.11 in 1909, a gain of
33.6 per cent. The corresponding percentages for the
various classes of per capita payments for govern­
mental costs for the same period were as follows: Ex­
penses other than of public service enterprises, 19;
expenses of public service enterprises, 28.1; interest,
39.9; and outlays, 65.3. The per capita payments for
both classes of expenses shown in the tableincreasedless
rapidly than did the per capita receipts from reve­
nues, but the payments for outlays show a much
greater relative increase than the receipts from reve­
nues. This condition comports with the great increase
in public indebtedness recorded in other tables in this
report, and which is reflected in the increase in the
per capita payments for interest on municipal debt
shown in Table X X X I I I . The increasing relative
magnitude of outlay payments is also shown by a
comparison of the payments for 1902 with those for
1909, whereby it is found that while in 1902 the per




A L L crrrcp:
1909
190S
1907
1906
1905
1904
1903
1902
GEOTjp I:
1909
1908
1907
1906
1905
1904
1903
1902

$23.34 1 $15.99
23.47 | 15.27
21.74 t 14.54
20.41
13.92
20.03
13.94
19.39
13.38
18.43
12.09
17.76
12.65

27.42
19.49
27.07
18.42
24.60
ia98
23.08 1 16.14
. . . . . . . . . . 22.96 j 16.45
19.98
15.66
21.00
15.03
; 20.61 ! 15.44

roil
taxes.

All
AU
Liquor other | other.
licenses licenses
and 1
and
pertaxes.
mils. <

$0.39 $4.91
0.39 1 5.61
0.38 j 4.61
0.37 ! 3.92
3.94
0.33;
3.89
0.30
0.27 j 3.70
0-28 ! 3.17

$0.54 i $0.05
0.51
0.05
0.65
0.05
0.62
0.06
0.44
0.05
0.43 j 0.05
0.41
0.05
0.34
0.05

SI. 46
1.64
1.61
1.62
1.33
1.34
1.31
1.27

0.69
D.67
0.73
0.66
0.55
0.51
0.49
0.43

0.02
0.02
0.02
0.02
0.01
0.02
0.01
0.02

1.S0
2.00
1.91
1.95
1,60
1.60
1.62
1.47

0.38
0.33
0.35!
0.35
0.31
0.27
0.23 1
0.20

0.31
0.22
0.23
0.24
a 21
0.32
0.32
a 21

0.06
0.06
0.06
0.06
0.06
0.05
0.06
0.06

1.18
1.37
1.45
1.44
1.24
1.31
1.23
1.23

6.09
0.33
6,78
0.42
6.85
0.42
0.38 ! 4.92
1
0.34 ! 4.44
6.35
0.33
4.90
0.28
4.67
0.28

6.04
5 58
A. 61
3.96
4.14
2.02
3 72
£99

j

GBOTJP II:

21.01 J 13.04
21.35
12.50
20.66
12.65
19.2S
12.24
: 17.89
11.60
18.97
11.61
ia09
11.30
17.14
10.69

1909
1908
1907
1906
1905
1904
1903
1902

LICENSES AND
PERMITS.

TAXES.

G R O U P III:

1909
1908.
1907
1906
1905
1904
1903
1902
GROUP

1909
1908
1907
1906
1905
1904
1903
1902

16.08
17.34
17.06
16.14 !
16.17 !
15.75]
14.86 1
14.63

10.43
10.53
11.31
11.00
10.88
10.41
9.91
9.84

0.43
0.41
0.54
0.51
0.45
0.42
0.36
0.31

0.11
0.12
0.14
0.13
0.11
0.12
0.11
0.10

0.93
1.08
1.11
1.04
1.04
1.04
1.00
0.98

0.39
0.37 1
0.30 !
0.35
0.31
0.32 1
0.34 ;
0.35

15.92
16.01
15,19
14.93
14.36
14.12
13.06
11.43

10.68
10.12
973
9.64
9.49
9.39
a72
7.74

0.30
0.32
0.25
0.2S
0.26
0.26
0.24
a 18

0.10
0.09
0.09
0.10
0.10
0.10
0.11
0.06

0.90
0.93
1.07
1.04
1.08
1.00
0.93
0.87

3.61
0.43
4.13
0.42
3.52
0.63
3.40
0.47
0.44 ! 2.99
2.98
0.39
2.74
0.32
2.28
0.28

3.79
4.83
3.66
3.11
3.3S
3.41
3.14
2.95

IV;

DESCRIPTION OF GENERAL TABLES.
The per capita receipts from general property taxes
and special property and business taxes show an in­
crease from 1902 to 1909, but the per capita receipts
from poll taxes have remained practically stationary.
The per capita receipts from liquor licenses and taxes
have shown great fluctuations. The figure shown
for all cities for 1909 is less than that shown for 1908,
1907, and 1906. For Group IV the per capita re­
ceipts were greatest in 1905; for Groups I I and I I I ,
in 1907; and for Group I, in 1908. In the column
headed "All other" are included receipts from fines,
forfeits, escheats, subventions, grants, gifts, pension
contributions, and special assessments. Per capita
figures for the different groups of cities show some
fluctuation, but those for 1908 were in all cases much
greater than those for 1902, and slightly greater than
those for 1909.
TABLE

29.

65

The following cities derived more than a fourth of
their revenues from the earnings of public service
enterprises: Jacksonville, Fla., 37.2 per cent; Wheel­
ing, W. Va., 36.3 per cent; Holyoke, Mass., 32 per
cent; Lancaster, Pa., 26.1 per cent* and Augusta,
Ga., 25.5 per cent.
Payments for outlays formed 33.6 per cent of the to­
tal net payments for governmental costs. For Groups I,
III, and I \ r the percentages of the total governmental
cost payments represented by the payments for out­
lays vary but little and are somewhat less than those for
Group II, owing to the fact that in that group are sev­
eral of the rapidly growing Pacific coast cities in which
the expenditures for property and improvements were
exceptionally large. In 10 cities covered by this re­
port the payments for outlays were larger than those
for expenses and interest combined. These cities and
the percentage of all payments for governmental costs
expended by each for outlays in 1909 were as follows:
Knoxville, Tenn., 81.5 per cent; Seattle, Wash, 72.4
per cent; Oklahoma City, Okla., 66.8 per cent; Los
Angeles, Cal., 65.1 per cent; Spokane, Wash., 56.9 per
cent; Wichita, Kans., 56 per cent; Portland, Oreg.,
55.4 per cent; Tacoma. Wash., 55 per cent; New
Britain, Conn., 52.1 per cent; and Altoona, Pa., 50.7
per cent.
The cities with the highest and the lowest percent­
ages of governmental cost payments for interest in the
respective groups were as follows:

Per cent distribution of net receipts from revenues and
of net payments for governmental costs,—The per­
centages shown in Table 29 are based on the figures
appearing in Table 2. Of the total net receipts from
revenues, 63.3 per cent were from property, business,
and poll taxes. The proportion from this source was
fairly uniform for the different groups of cities, though
the percentage for Group I I was less than that for any
of the other groups. This is because a number of
rapidly growing cities in this group, particularly Los
Angeles and Oakland, Cal.; Seattle, Wash.; and Port­
land, Oreg., received large amounts from special assess­
ments to pay for extensive outlays. The only cities of
Highest city.
GEOUP.
Per cent.
Lowest city.
Per cent.
over 100,000 inhabitants that obtained less than 50 per
16.3 San Francisco Cal
Boston, Mass
0.8
cent of their revenues from property, business, and I
18.6
3.3
n
21.7 Erie, Pa
3.6
Mobile, Ala
poll taxes were Seattle, Wash., 33.7 per cent; Wash­ HI
23.8
1.5
ington, D, C , 38.5 per cent; Los Angeles, Cal., 40.1 per rv
cent; Oakland, Cal., 42.6 per cent; and Portland,
TABLE 30.
Oreg., 47 per cent. Of the cities having between
50,000 and 100,000 inhabitants, 12 obtained less than
Gross payments for expenses other than those of pub50 per cent of their net revenue receipts from these lic service enterprises, total and per capita.—In this
classes of taxes, the city showing the smallest per­ table are presented the gross payments, total and per
centage (26.2) being Oklahoma City, Okla.
capita, for expenses other than those of public service
Several cities, located for the most part in the South, enterprises, arranged in most cases according to the
received a large proportion of their revenues from main groups of municipal departments, offices, and
licenses and permits, including liquor and other busi­ accounts given in Table 8, but in a few cases showing
ness licenses. The cities showing the highest per­ separately the payments for the more important
centages of receipts from such sources were as follows: individual departments, such as police and fire depart­
Birmingham, Ala., 30.3; Joliet, HI., 28.5; East St. ments and schools.
Louis, 111., 21.9; Norfolk, Va., 21.8; Montgomery,
Group I shows the highest per capita figures for all
Ala., 20.2; and Mobile, Ala., 20.1.
the expenses included in the table, Groups II, H I ,
Nearly all cities reported receipts from special
and IV following in order. The same order occurs in
assessments, and the following cities derived more
the per capita expenditures of Groups I, I I , and I I I
than a third of their net revenues from this source:
for
each of the specified purposes, but the figures for
Oklahoma City, Okla., 57.6 per cent; Seattle, Wash.,
Group
IV are in several instances larger than those
45.2 per cent; and Tacoma, Wash., 33.7 per cent.
for
Group
I I I . The different figures for individual
Washington, D. C , alone of all the cities reported,
cities
of
groups
show striking variations, indicating
derived a larger percentage of its revenues from sub­
ventions, grants, gifts, donations, and pension con­ that there are other factors besides size which influence
tributions than from taxes, licenses, and special expense payments.
The high per capita payments for courts in the cities
assessments combined. Most of this money was a
grant from the United States Government to defray of Group I are largely due to the fact that New York,
a part of the costs of maintaining the city government. N. Y.; Philadelphia, Pa.; St. Louis,Mo.; Boston,Mass.;
50054°—12



5

FINANCIAL STATISTICS OF CITIES.

66

Baltimore, Md.; San Francisco, CaL; New Orleans, La.;
and Washington, D. C, have governments which main­
tain all the courts found in other cities, and also bear
the cost of superior courts of various names that outside
these cities are borne by county governments. To secure
comparability between payments for courts in these cit­
ies and those in other cities of Group I which have no
such courts and exercise no county functions, certain
percentages of the payments for expenses of county
government of the other cities of Group I are com­
bined with the city payments, as has been explained in
the text discussion of Table 2, page 28. This combi­
nation of payments for county and city expenses
secures comparability of per capita payments for court
expenses for all of the cities of Group I, but those pay­
ments are not comparable with similar payments for

other cities, with the exception of Denver, Colo., for
which city thefiguresof the table include the per capita
payments for the expenses of the county.
Comparative summary: 1902 to 1909.—In Table
XXXV, which follows, are shown the per capita pay­
ments for different classes of expenses other than those
for public service enterprises for all cities covered by
the different census reports from 1902 to 1909, and for
the different groups of cities. There has been a
general increase in the total number as cities covered
by the report have reached or were estimated to have
reached a population of over 30,000. There has also
been some shifting of the cities among the different
groups from year to year, but such shifting has had
no appreciable effect upon the per capita payments for
the several groups.

TABLE XXXV.—COMPARATIVE SUMMARY OF PER CAPITA PAYMENTS FOR EXPENSES OTHER THAN OF PUBLIC
SERVICE ENTERPRISES: 1902-1909.
PROTECTION OP PERSON AND
PROPERTY.

General
govern­
ment.

Total.

GROUP.

HEALTH CONSERVA­
TION AND SANI­
TATION.

EDUCATION.

High­
ways.

Recrea­
tion.

Miscel­
laneous.

Schools.

Libra­
ries, art
galleries,
and m u ­
seums.

$1.10
1.13
1.05
0.91
O.SS
0.S9
0.85
0.84

$4.5S
4.55
4.46
4.24
4.02
4.03
3.86
3.61

$0.25
0.24
0.21
0.20
0.19
0.19
0.19
0.16

$0.55
9.55
0.51
0.49
0.47
0.39
0.34
0.58

$0.21
0.25
0.23
0.29
0.25
0.23
0.35
0.37

1.89
1.96
2.16
1.76
1.63
1.60
1.47
1.71

1.59
1.61
1.49
1.25
1.18
1.13
1.09
1.06

5.05
4.99
4.80
4.64
4.29
4.45
4.27
4.05

0.29
0.27
0.25
0.23
0.22
0.23
0.22
0.19

0.73
0.74

0.28
0.34
0.30
0.40
0 29
0 25
0 37
0 52

0.90
0.96
0.97
0.88
0.82
0.80
0.76
0.69

1.55
1.61
1.63
1.77
1.S5
1.95
1.99
1.90

0.56
0.57
0.56
0.56
0.57
0.74
0.80
0.76

4.29
4.21
4.33
4.00
3.77
3.74
3.56
3.44

0.22
0.21
0.18
0.17
0.15
0.17
0.20
0.14

0.42
0.43
0.36
0.35
0.34
0.33
0.29
0.27

0 16
0.18
0.14
0.15
O.lQ
0.21
0.31
0.16

0.20
0.18
0.21
0.16
0.17
0.17
0.18
0.17

O.SS
0.87
0.92
0.82
0.81
0.77
0.73
0.71

1.34
1.43
1.61
1.60
1.62
1.78
1.64
1.6S

0.44
0.47
0.52
0.52
0.51
0.56
0.50
0.56

3.74
3.85
3.95
3.63
3.67
3.45
3.34
3.16

0.17
0.17
0.17
0.16
0.15
0.14
0.14
0.12

0.26
0.25
0.30
0.28
0.26
0.25
0.22
0.21

0.09
O.OS
0.14
0.13
0.12
0.20
0.2S
0.31

0.18
0.17
0.16
0.14
0.15
0.16
0.16
0.17

0.66
0.71
0.69
0.63
0.59
0.52
0.46
0.44

1.57
1.55
1.52
1.66
1.66
1.64
1.59
1.53

0.49
0.47
0.40
0.39
0.39
0.39
0.41
0.45

3.81
3.7?
3.65
3.51
3.61
3.27
3.29
3.04

0.18
0.18
0.14
0.13
0.14
0.13
0.12
0.11

0.25
0.21
0.20
0.17
0.14
0.14
0.11
0.09

0.10
0.11
0.14
0.20
0.25
0.21
0.41
0.19

Health
conser­
vation.

Police
depart­
ment.

Fire
depart­
ment.

11.96
1.96
1.S6
1.50
1.38
1.35
1.33

1.43

$2.15
2.17
2.09
1.99
1.95
1.96
1.88
1.84

$1.65
1.66
1.61
1.51
1.46
1.42
1.33
1.30

$0.29
0.29
0.29
0.26
0.27
0.26
0.13
0.10

$0.31
0.29
0.29
0.23
0.22
0.22
0.22
0.21

$1.31
1.32
1.30
1.18
1.13
1.09
0.93
O.SS

$1.70
1.76
1.91
1.73
1.67
1.69
1.60
1.69

19.63
19.75
19.03
17.24
16.19
15.97
15.30
15.71

2.71
2.70
2.52
1.93
1.76
1.73
1.76
1.84

2.83
2.87
2.71
2.61
2.55
2.54
2.50
2.49

1.78
l.SO
1.69
1.59
1.53
1.48
1.42
1.39

0.43
0.42
0.43
0.39
0.41
0.39
0.20
0.13

0.3S
0.36
0.37
0.29
0.27
0.26
0.26
0.26

1.66
1,68
1.62
1.48
1.43
1.40
1.28
1.14

12.72
12.71
12.75
12.11
11.79
12.15
11.92
11.42

1.11
1.14
1.14
1.08
0.98
0.98
0.95

0.99

1.48
1.45
1.50
1.39
1.38
1.47
1.43
1.39

1.60
1.57
1.60
1.49
1.45
1.44
1.34
1.43

0.15
0.15
0.12
0.12
0.11
0.15
0.08
0.09

0.24
0.23
0.22
0.17
0.18
0.17
0.21
0.16

10.80
11.10 j
11.72
10.96
10.90
10.81
10.15
10.23

0.96
0.97
1.01
0.96
0.92
0.91
0.70
0.95

1.21
1.24
1.29
1.22
1.19
1.20
1.16
1.13

1.41
1.47
1.48
1.40
1.38
1.29
1.21
1.17

0.10
0.12
0.12
0.10
0.10
0.09
0.05
0.06

10.60
10.54
10.28
10.02
10.02
9.53
9.33
8.90

0.89
0.83
0.88
0.83
0.79
0.75
0.73
0.87

1.04
1.04
1.05
1.01
0.97
0.98
0.91
0.89

1.34
1.33
1.34
1.26
1.26
1.28
1.10
1.08

0.09
0.12
0.11
0.08
0.07
0.06
0.04
0.04

All
other.

Charities,
hospitals,
and cor­
rection.

Sanita­
tion.

A L L CITIES:

$16.07
16.18
15.82
14.53
13.89
13.72
13.06
13.02

1909
1908
1907
1906
1905
1904
1903
1902
GROT7P I:
1909
1908
1907
1906
1905
1904
1903
1902

1

o.es
0.67
0.63
0.51
0.46
0.93

G R O U P II:

1909
1908
1907
1906
1905
1904
1903
1902
GROUP

1909
1908
1907
1906
1905
1904
1903
1902
GROUP

1

III:

1
:
!

IV:

1909
1908
1907
1906
1905
1904
1903
1902..

For all cities combined the total per capita pay­
ments for expenses other than those of public service
enterprises increased from $13.02 in 1902 to $16.07 in
1909, a gain of 23.4 per cent. Payments for each year
have shown an increase over those of the preceding




year, except that the per capita payments for 1909 were
slightly less than those for 1908. The per capita pay­
ments for the expenses of the general government, in­
cluding those for courts, have increased more uniformly
during the 8-year period for all cities combined than for

DESCRIPTION OF GENERAL TABLES.
the different groups of cities. I t is noticeable that the
increases for cities of Groups I and I I have been much
greater than those for Groups I I I and IV. The per
capita payments for the expenses of police and fire
departments have shown general increases for all
groups, as have also those for health conservation,
for sanitation (including sewers, sewage disposal, and
refuse disposal), and for education.
TABLE 31.

67

schools consisted merely of a small payment for taking
a school census, the schools are managed directly by
the counties. For all cities except the five just men­
tioned 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, as shown in Table 30, increase with the
size of the cities, they do not increase as rapidly as
other per capita expenses; hence the percentages rep­
resented by school expenses, as given in Table 31, are
greater for the cities of Group IV than for those of
Group I.

Per cent distribution of payments for expenses other
tlian of public service enterprises,—Table 31 shows, by
TABLE 32.
object of payment, the per cent distribution of the
payments for expenses other than of public service
Costs of performing specified services.—Table 32 pre­
enterprises. This distribution indicates, broadly, the sents for four governmental services, namely: street
relative importance of the principal classes of expenses cleaning, refuse disposal, street sprinkling, and the
in the several cities and groups of cities.
care and maintenance of parks, a statement of the
The proportion of expenses for general government, total payments made for meeting the expenses inci­
other than courts, was remarkably uniform for the dent to their performance, with a classification of
groups taken in their entirety. Among individual such payments according to the four specified sources
cities, Cincinnati, Ohio, reported the highest per­ of receipts from which derived, namely, (1) charges, (2)
centage for such expenses, 14.2, and Washington, rents and sales, (3) special assessments, and (4) other
D. C , the lowest, 4. The percentages for expenses of revenues. Under "Charges" are shown the receipts as
courts are high in the cities of Group I, for the reason compensation for services performed for private indi­
viduals. Under "Rents and sales" are included re­
ahead}7" stated in the text for Table 30.
In general, the percentages shown for police depart­ ceipts from rent of departmental buildings, of lands set
ment expenses decrease with the size of the cities, apart for use in the performance of the several classes
being 14.4, 11.6, 11.2, and 9.8, respectively, for the of work; and of street cleaning and other equipment,
several groups; for this class of expenses Savannah, together with receipts from the sale of old and wornGa., shows the largest percentage, 23.5, and Lincoln, out equipment, street cleanings, city refuse, hay
Nebr., the smallest, 5.6. The percentage of the total from parks, and other materials. Under "Special
represented by the fire department expenses was | assessments" are given the amounts received during
largest, 13, in Group I I I , and smallest, 8.8, in Group L I the year from special assessments for meeting the
The highest percentage in any city was 24.8, reported expenses of the several kinds of work, and under the
for Knoxville, Tenn., and the lowest, 5, reported for title "Other revenues" are shown the net payments
for the several services after deducting those met from
Harrisburg, Pa.
The percentages represented by expenses for health the three other sources. The total payments repre­
conservation, and by those for libraries, art galleries, sent accurately the actual costs of the several serv­
and museums, vary but little among the different ices. The revenues from which the payments are
gioups. For individual cities the largest percentage made show to what extent the costs first mentioned
for health conservation, 6.7, was reported for Augusta, were borne by those specially benefited, and to what
Ga., and the smallest, 0.4, for Pawtucket, R. I.; extent they were met by the general taxpayers. The
payments by such taxpayers are shown under the
Quincy, 111.; and La Crosse, Wis.
The smallest percentage of expenses both for high­ heading "Other revenues."
Most of the receipts from charges reported as for
ways and for schools is shown for Group I and the
largest for Group IV, with an increase in each case "Street cleaning" were from street railways, which,
from group, to group. Lancaster, Pa., shows the in several cities, are compelled by the terms of their
largest percentage of expenses for highways, 27, and franchise to pay eithej a stipulated amount each
Hoboken, N. J., the lowest, 2.9. The largest per­ year for street cleaning or a specified proportion of
centage of expenses for schools, 52.6, was reported the cost of cleaning certain streets. Only six cities
for Topeka, Kans., while four cities, Savannah, Au­ reported receipts from special assessments for street
gusta, and Macon, Ga., and Jacksonville, Fla., re­ cleaning.
Nearly one-half of the total receipts from rents and
ported no expenses for such purposes. In these cities
and in Mobile, Ala., where the expenses reported for I sales of the refuse disposal departments of the 158




68

FINANCIAL STATISTICS OF CITIES.

cities were reported by Cleveland, Ohio. These re­
ceipts were from sales of heat, power, and by-products,
resulting from the operation of a garbage reduction
plant. Only 3 cities reported receipts from special
assessments for refuse disposal.
More than one-third of the total cost reported by
all cities for street sprinkling was met by the receipts
from special assessments reported by 31 cities. There
is undoubtedly a strong and growing demand in many
other cities that the cost of street sprinkling be as­
sessed upon property benefited and not upon property
in general without respect to benefits received.
Receipts from charges and from rents and sales
figure more prominently in the park departments
than in any others. The park departments of many
cities derive a large revenue from such sources as the
letting of boats, the renting of bathing suits, the run­
ning of restaurants, and the operation of automobiles
in the parks. Such receipts are available for expendi­
ture by the park department and are large enough in
some cases to reduce materially the cost to the tax­
payers of maintaining the parks.
TABLE 33.

Receipts from public service corporations.—The re­
ceipts shown in Table 33 comprise such of the receipts
shown in Tables 3, 4, 5, 6, and 7 as were contributed
by public service corporations, that is, by private
corporations furnishing those utilities which require
special or exclusive use of, or privileges in, the streets
and alleys. With these enterprises are naturally
included privately owned toll bridges, ferries, sub­
ways for the transportation of passengers and mer­
chandise, subways or conduits for pipes and wires,
and refuse disposal plants. No reports, however, are
included for steam railroads, as it was found imprac­
ticable without undue expenditure to secure the same
for the great majority of cities.
The cities are grouped by states arranged geograph­
ically, so as to show more clearly the effect of the
differences in state tax laws on the revenues from
public service corporations. The corporations re­
ported for each city are grouped in the table accord­
ing to the character of the service furnished, those
with closely related functions, such as companies fur­
nishing light, power, or heat, appearing together.
Where a single corporation furnished services or
utilities not closely related and no separate statement
for each class of business caif be obtained, the total
receipts appear after some designation combining the
several functions, such as "Street railway and light"
or "Water and light," but when sufficient informa­
tion 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 33 are general property
taxes; that is, such taxes upon real and personal



property as are paid by individuals and corporations
alike. In addition, this column includes for the Mas­
sachusetts cities the following special property taxes
levied upon corporations:
Amount.

Amount.
5605,076
19,990
6,866
10,825
52,363
16,533
10,574
24,614
4,374
45,778

Boston
Worcester
Fall River
Lowell
Cambridge.-.
New Bedford.
Lynn
Springfield...
Lawrence
Somerville—

$6,671
5,061

Hoi yoke..
Brockton.,
Maiden...
Haverhill.,
Salem....
Newton..
Taunton..
Everett...
Chelsea...

6,624
5,789
6,313
4,921
18,740
7,417

»Not reported.

The taxes shown in the above statement were de­
rived wholly from street railway companies, except
in the case of Boston, for which city the amounts con­
tributed by the several classes of corporations were as
follows: Street railway, $359,309; light, 5131,593;
and telephone and telegraph, $114^174.
TABLE XXXVI.—Taxes on franchise valuations included under the
heading " Taxes," in Table 33.
STATE, CITY, AND CLASS OF
CORPORATION,

Amount
oltax.

New York

$097,253

Buffalo

168,085

Street railway
Light and power
Telephone and telegraph
Water
R ochester
Street railway
Light and power
Telephone and telegraph
Water
Syracuse

Troy

Yonkers

Utlca

Schenectady

Binghamton

4,433

96,306
08,475
23,453
545

45,515
43,772
16.734
97
1,656
39

24,402
13,944
4,811

14,191
8,101

16,556
12,935
5,9-13
13,264

14,237
12,655
5,523
20,778

Street railway
Light and power
Telephone and telegraph.
Elmira

4,433

32,414

Street railway
Light and power
Telephone and telegraph.

6,428
10,783
3,567

Street railway
Light, heat, and power.
Telephone

1,315
2,725
393

Georgia
Atlanta
Street railway
Light and power
Telephone and telegraph
Savannah

33,387
7,706
3,731

Street railway
Light and power....
Telephone and telegraph

4,862
5,065
1,682

Augusta

5,626

Street railway
Light
Telephone and telegraph
Macon.

4,106
625
895
4,437

Street railway...,
Light and power.,
Texas

11,009

3,562
675

,

San Antonio.,
Street railway....*
Light and power
Telephone and telegraph,
Water
,

3,180
3,180
1,431
3,180

Missouri
St. Louis.
Light and power..
Subway for wires.

273,265
1,230

California..
Oakland.

;

Street railway
Light and power
Telephone and telegraph.

5,743
8,952
3,GS3

Newport.,

43, G98

Street railway
Light and power
Telephone and telegraph.
Water

$17,777

Kentucky..

22,292

Light and power....'.
Telephone and telegraph.

Street railway
Light and power
Telephone and telegraph

218,770

43,157

Street railway
Light and power
Telephone and telegraph.

Now York—Continued.
Auburn

Amoun
of tax.

33,192
100,036
34,254
003

107,813

Street railway
Light and power
Telephone and telegraph.
Water
Pipe lines for oil
Subway for wires

STATE, crnr, AKP CLASS or
CORPORATION.

10,431
3,961
3,068

Street railway
Light and power
Telephone and telegraph,
Water
.....

22,800
1,200
1,800
1,800

DESCRIPTION OF GENERAL TABLES.
For Washington, D. C, there are included in the
first column of Table 33 percentage taxes in the
nature of business taxes amounting to $365,428, as
follows: Street railway, $166,167; light, $156,486;
and telephone, $42,775. For some cities this column
also includes taxes upon franchise valuations, which
are assessed in New York as real property, and in
Georgia, Kentucky, and California as personal prop­
erty. An exhibit of the taxes on franchise valuation
so included for specified cities of New York, Kentucky,
Georgia, Texas, Missouri, and California is given in
Table XXXVI, on the preceding page.
Licenses.—Under the title "Licenses," in Table 33,
are included all revenue receipts from public service
corporations that in Table 3 are tabulated as for
other business licenses. These include, among others,
license taxes based on the number of street cars
operated, on the mileage, on the number of support­
ing telegraph and telephone poles, or on the gross or
net earnings or dividends. In the cities of Wisconsin
the license taxes on public service corporations repre­
sent a percentage of the earnings. These taxes are
shown in the following table.

TABLE XXXVIII.- -Analysis of receipts from major privileges in

specified cities: 1909.
City
num­
ber.

TABLE XXXVII.—Taxes on earnings of public service corporations
in 5 Wisconsin cities, included under the heading "Licenses," in
Table $S.
O T T AND CLASS OP
COBPOBATION.

Amount
of tax.

Total

$280,624

Milwaukee

249,463

Street railway, light, heat,
Superior
Street railway
Light, power, and water..
Telephone

CITY AND CLASS OP
CORPORATION.

Racine

Amount
of tax.
$17,325

Street railway and light..

15,176
2,149

216,701 i Oshkosh
32,762
Street railway and lightTelephone
8,418

4,949

6,850 La Crosse
58
Street railway
1,510 1
Telephone

3,068
1,8S1
6,469
4,443
2,026

Major privileges.—Under this heading are included
amounts collected from corporations, by the tax
collector or otherwise, for the special privilege of
using the highways in providing some public service.
Such collections may be in the form of (1) a percentage
on gross earnings or receipts, or upon dividends; (2)
charges based on the number of cars, number of pas­
sengers carried, miles of telephone lines, etc.; (3)
rental of privileges on streets at a fixed amount per
annum; or (4) sale of franchise or privilege for a
fixed amount payable at once or in annual payments
during a term of years. The amounts collected in
many cases represent a portion of the cost of the
construction of a bridge or of the improvement of a
highway, the object which the corporation has in
bearing a share of the cost in these cases being the
privilege thereby secured for itself. Table XXXVIII
presents an analysis of all items under the title
"Major privileges" in Table 33, which include receipts
other than percentages of gross earnings, receipts,
or dividends.



69

Total

13,946,448 | 13,412,443 1$417,325 $5,561 1 $111,119

North Atlantic divi- f
sion:
90
133
50
72
143
19
36
55|
74
8
83
95
1U
59
16
40
130
32
131

Sale of Fixed
privi­
leges. charges.

Total.

DIVISION AND CITY.

2,750
6,467
21,893
251
500
44,887
46,275 !
21,860
25,897
51,888
278
1,000
3,000

Hartford, Conn
Utica, N . Y
Jersey City, N . J . . .
Elizabeth, N . J . . . J
Wilkes-Barre, P a . .
Johnstown, Pa
South Atlantic divi­
sion:
Wilmington, Del...
Washington, D. C.

25,698
11,778
97,706
4,731
21,850 !
2,459

Wheeling, W. Va..

5,983
17,603
40,969
44,296
18,991
22,897
38,417

86,375
20,850
792

2,750
484
4,290
500
3,918
1,979
2,561
3,000
13,471
278
1,000
3,000

43

120
15
56
140
113

South Central division:.
Memphis, T e n n —
Nashville, T e n n . . .
Chattanooga, Tenn.
New Orleans, La...
Galveston, Tex
Little Rock, A r k -

135 Western division:
27
23
Spokane, Wash...
49
Portland, Oreg....
28
11
San Francisco, Cal
Los Angeles, Cal..
18
Sacramento, Cal..
122

I

7,359
9,300
6,390
57,143
1,650
53,811
7,428
1,225
5,459
12,461
110,340
59,998
9,703
31,963
75,782
18,072
724

52,379
48,83i
4,209
10,000
156
59,773
1,779
1,727
75,682
17,422
424

1308

* 25,698
* 11,778
* 11,331
•3,731

1,000
1,000
1,667

North Central division:.
1,500
283,851
Cincinnati, Ohio... 285,351
12
11,930
3,640
15,841 '
Columbus, Ohio...
29
14,145
1,212
46
15,357
Youngstown, Ohio.
67
560
36,000
41,279
90,921
Indianapolis, Ind..
21
500
13,123 1 12,623
Evansvfile, Ind
78
525
Fort Wayne, I n d . .
88
525
500
500
South Bend, Ind...
100
2
16,122
1,987,129 i,97i,007
1,000
Peoria, 111
1,000 !
86
320
917
144
1,237 I
1,500
1
2,789
150
814
42 1
814
GrandRapids.Mich.
Saginaw, Mien
106
5
[
1,000
Oshkosh, Wis
153
1,000
4
27i,440 109,264
St. Louis, Mo
380,704
1,200
185,246
Kansas City, M o . . . 186,446
20
500
63
500
33,589
37
60,160
10,773
Lincoln, Nebr
489
119
11,262
340
1,320
South OmahajNebr
158
4,132
1,000
25,991
Kansas City, Kans.
71
26,991
125
121
125
22
99
39

25i

9,300
6,390

«271
'560
"13,642
4

;

!*...r..;ijj
•1,289

5

:;":::::!

...... j
"26,571
"2,472

» 2,354

5,005

•4,764

i,650
4,381
7,428
1,225
1,250

M699

.

iio,666
5,043
30,236
100
650

"2,461
"184
W225
"2,881

300

125 cents per pole erected; 5 cents per foot of conduit laid.
* $270 per mile of track; $60 per mile of pipe; $100 per mile of wire above ground;
$60 per mile of wire in conduits.
* One-half cent per passenger carried across bridge.
* On conduits and poles, and vaults and areas; amount of charge not reported.
* Charge per mile of track; rate not reported.
«3 cents per lineal foot of hot-water heating plant pipe laid until $50,000 shall
have been paid.
^ $10 per car in service.
■ 1 cent per car round trip. Charge per telephone not reported.
» $1 per telephone.
M 5 cents per 1,000 cubic feet of gas sold, exclusive of that used by city.
" 5 cents per 1,000 cubic feet of gas sold.
M $1 for each telephone line in excess of 6,000.
" Charge for piping oil through the streets; rate not reported.
** 1 cent per ton of ore carried.
" Charge based on length of cars, amounting to $1.09 per foot for each car in use.
" $25 per car in use.
»* 2 mills per car-mile.

Charges.—Under the heading "Charges," in Table 33,
are tabulated receipts which are frequently shown in
local reports under the designation "reimbursements."
They include receipts from public service corporations
for services. Among the services rendered or performed

FINANCIAL STATISTICS OF CITIES.

70

for which these receipts are obtained are the following:
Use of underground conduits; street sprinkling,
sweeping, and snow removal along the line of the street
railways; water furnished by municipal public service
enterprises; inspection, and street repairs. Under
this heading are included all special assessments
collected from public service corporations. In many
cities no separate account has been kept of the receipts
for service from public service corporations, and for
such cities the amounts reported are materially less
than the actual receipts.
Revenues received from public service corporations in
different sections of the country.—The grouping adopted
in Table 33 brings out the degree of uniformity in the
nature of the receipts from public service enterprises
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. There are marked variations
in both the form and the amount of municipal taxes
imposed on public service corporations, the amounts
being unusually large in the states of the Pacific coast
and in Colorado, and above the average in New York
and Massachusetts, but exceptionally low in Pennsyl­
vania and New Hampshire. The absence of receipts
from taxes for some cities and the small amounts
reported for others result, as a rule, from state systems
of taxation which completely or partially exempt
public service corporations from local taxation, while
heavily taxing them for state purposes.
TABLE

34.

Assessed valuation.—The valuations given in Table
34 are those of property which is subject to taxation
for purposes of municipal government. In certain
states—notably Pennsylvania—these differ somewhat
from the valuations on which state and county taxes
are levied. This results largely from the fact that
certain classes of property, especially that of corpora­
tions, are in these states subject to state taxation only,
so that the valuation of such property does not appear
in the report of property taxable for city purposes.
I n some instances the assessed valuation of an inde­
pendent division of the government of a city, such as a
school or park district, or the county in the case of
cities of Group I, differs from that of the city corporation.
These differences may be due to (1) differences in the
areas of the city corporation and of 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 outside 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 assessment of property, while the
school district uses a totally different assessment made
by the county for the same property; or (3) differ­
ences in the classes of property subject to taxation, as



in St. Louis, Mo., where the school district taxes
certain corporation franchises which are not subject
to city taxation. Whore the area of an independent
division exceeds that of the city corporation it has
been found difficult to show accuratel}- the data per­
taining to the city in distinction from those pertaining
to tho portion of the district outside of the city. In
such cases the Bureau of the Census, in making up the
report for the government of the city as a whole,
includes the aggregate figures for tho various indepen­
dent divisions unless the assessed valuation of a given
independent division exceeds that of tho city corpo­
ration, when computed on a common basis, by 10 per
cent or more. In the latter case there is included a
percentage of the aggregate figures for the independent
division corresponding to tho percentage which the
city valuation forms of the valuation of tho inde­
pendent division. In only two cities, however,
Joiiet, 111., and Pueblo, Colo., did tho valuation of any
independent division, other than tho counties com­
bined with the cities in Group I, exceed that of the
citj r corporation by as much as 10 per cent; so that
for all cities except 'those two and eight county cities
of Group I the total valuation and tho total tax levies
of all independent divisions have been used.
I n certain of tho cities of Group I tho county taxes
levied within the cit} r are included in Table 34 for
reasons similar to those stated on page 28.
The table gives separately the valuations subject to
general property taxes for the city corporation and
for each independent division and those subject to
special property taxes. Definitions of general property
taxes and special property taxes are given in the
introductory text on page 14.
Tho classification of property belonging to railroads,
telephone and telegraph companies, and similar cor­
porations varies in the different states; in some states
such property is classified as real, in some as personal,
in others as both real and personal, and in still others
it is given a separate classification. Where it is given
a separate classification and is taxed for city purposes
tho valuation given it is shown in the table under tho
heading of "Other property/' Under this title are
tabulated those property and franchise valuations
of corporations for which the details secured were
insufficient to supply data for a more complete tabu­
lation. The classes of property included in this
column and tho number of cities reporting each,
are as follows: Telephone and telegraph, 31; express,
18; railroad, 1G; street railway, 5; gas and electric, 5;
sleeping car, 4; pipe line, 2; national bank stock, 2;
bridge, 2; terminal, 1; heat, light, and power, 1;
private freight cars, 1; self-winding clock, 1; steam­
boats, 1; naval stores, 1; water power, 1; and intangi­
ble, 1. For six cities tho classes of properties were
not reported.
Reported basis of assessment in practice.—The re­
ported basis of assessment in practice is for most

DESCRIPTION OF GENERAL TABLES.
cities an estimate, furnished by city officials, of the
percentage which the assessed valuation of property
forms of its true value. For certain of the cities of
Minnesota, Washington, and Wisconsin the figures
were obtained from the state tax commission and
represent that commission's estimate of the proportion
that the assessed value forms of the estimated selling
value. This is based upon a comparison between
the assessed valuations of property sold and the con­
siderations received at such sales. The figures for
both real and personal property for most cities outside
of these three states involve the possibility of a large
margin of error, but the figures for real property are
more trustworthy.
Tax rates.—The rates of levy for general property
taxes per §1,000 of assessed valuation and per §1,000
of reported true value are given in detail for the sev­
eral taxing bodies. In the case of cities in which prop­
erty is taxed at two or more different rates, the figures
shown in Table 34 represent average rates; the specific
rates of levy for the various divisions of the govern­
ment in such cities being given below in Table X X X I X .
The rates based on the reported true value are subject
to all the possible errors affecting the estimates given
in the column headed " Reported basis of assessment
in practice (per cent of true value)."

71

Tax levies.—Under the heading of " General property
taxes" are included all general property taxes levied
for all divisions of the municipal governments. In
certain cases the result obtained by applying the given
rate to the assessed valuation differs from the amount
of levy reported, the variation being due to some one
or more of the many factors affecting the tax lists,
such as the addition of supplementary tax lists,
changes in valuation, and the abatement of taxes.
These variations are all trifling, however, and are
referred to only for the purpose of calling atten­
tion to the complexity of the data relating to
taxes and the difficulty of securing accuracy in all
details.
Special methods of assessment and taxation.—The
assessed valuation of property subject to general prop­
erty taxes in the several divisions of those city-govern­
ments having two or more rates of levy, together with
the specific levies in the different districts of the cities,
is given in Table X X X I X . Table XL similarly shows
the assessed valuation subject to special property
taxes and the specific levies for cities levying such
taxes at two or more rates. These tables thus show
for each city the assessed valuations subject to differ­
ent rates of taxation, together with the local rates and
the amounts of taxes levied.

TABLE XXXIX.—ASSESSED VALUATIONS OF PROPERTY SUBJECT TO GENERAL PROPERTY TAXES IN CITIES
HAVING TWO OR MORE RATES OF LEVY, WITH RATE AND LEVY FOR EACH DIVISION OF CITY OR CLASS
OF PROPERTY: 1909.
(NOTE.—On the lino "city corporation proper" in this table Is shown the assessed valuation for the city as a whole, together with the rate 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.J

City
num­
ber.

CITY, DIVISION OP CITY, AND CLASS OF
PROPERTY.

Assessed
valuation.

Rate
per
[$1,000 olj
valua­
tion.

Levy.

New York, N. Y.:
City corporation$7,250,600,559 $16.16 $117,145,SS9
City corporation proper..
3,381,386
5,423,312,599
.62
County of New York
1,757,321
1.22
1,439,142,030
County of Kings
348,525
317,785,805
1.10
County of Queens
112,0S9
1.59
70,260,125
County of Richmond
Chicago. 111.:
Lincoln Park district463,205
67,114,843
6.90
North town
439,174
51,037,092
8.60
Lakevicw town,
Philadelphia, Pa.:
City corporation19,250,623
15.00
1,283,375,198
City property
564,857
10.00
56,4S5,749
Suburban property
141,106
7.50
18,814,110
Farm property
Poor districts—T
39,121
0.50
78,241,781
City property
16,601
0.33
49,803,190
Suburban property..
3,962
0.25
15,847,835
Farm property
S t Louisj
School district3,145,812
6.00
524,317,900
All property
5.50
15,780
Property omitted In previous years.
87
Baltimore, iid.:
City corporation8,052,812
19.50
412,904,724
Old city
82,981
6,383,180
13.00
Suburban property
180,826
27,819,452
6.50
Farm property
Cleveland, Ohio:
City corporation3,429,112
13.40
255,903,870
City corporation proper
530,199
2.26
235,102,977
Sewer districts
.
Pittsburgh, Pa.:
City corporation—
City corporation proper3,635,025
8.00
454,736,191
City property
1,315,82S
5.33
240,912,074
Suburban property..
32,9S4
4,00
8,252,453
Farm property.
■ of
ofPittsl
Former city
Pittsburgh—»
Wards 1 to 33 (special)—
2,148,483
5.80
370,936,635
City property
807,928
3.87
209,233,823
Suburban property
20,223
2.90
6,933,114
Farm property
Ward 39 (special)—
19
7.90
1,920
City property,
8,692
5.27
1,620,641
ubui"
Suburban
property
,
* Average rate.
* Includes board of school control.




City
num­
ber.

CITY, DIVISION OF CITY, AND CLASS OF
PROPERTY.

valuation.

Rate
, Per ,
$1,000 of
valua­
tion.

Levy.

Pittsburgh, Pa.—Continued.1
Former city of Pittsburgh —Contd.
Ward 40 (special)—
$1,510 $6.40
$10
City property.
Suburban property..
1,015,803
4.27
4,339
Ward 41 (special)—
36
6,100
City property
5.90
2,840
722,156
Suburban property..
3.93
312
Farm property
106,825
2.95
Ward 42 (special)—
22
1,500 14.80
City property
5,094
516,155
9.87
Suburban property..
Ward 43 (special)—
41
2,540 16.20
City property.
42,502
3,940,092 10.80
Suburban
property
UDUI
Farm property
371
45,800
8.10
Ward 44 (special)—
20
5,440
City property
3.60
9,150
3,793,618
Suburban property
2.40
719
397,687
Farm property
,
1.80
Former borough of Beechview (spe­
cial)—
24
City property
,
1,610 15.20
Suburban property
1,120,420 10.13
11,009
Former city of Allegheny * (special)—
799,831
City property.
83,778,936
9.50
158,840
24,949,306
Suburban
uburT
property
6.33
1,986
3.75
Farm property
719,027
School districtsFormer city of Pittsburgh (46 subschool districts)—
721,238
370,955,645 *1.94
City property
,
286,253
220,842,348 *1.29
Suburban property
7,324
Farm property
7,533,426 a 0.97
Former cify oi Allegheny (15 subschool districts)—
300,645
3.59
83,773,936
City property
59,668
2.39
24,949,306
Suburban property..
1,290
1.79
Farmproperty
719,027
Milwaukee, Wis.:
City corporation232,227,790 13.56
4,307,889
City corporation proper..
Sewer districts28,790
66,763,310
0.43
East
108,729
115,478,355
0.94
West
63,337
49,986,125
1.27
South
* 3,100
'6,934,590
0.52
Bay view
« New part of south sewer district, taxed separately for old debt.

FINANCIAL STATISTICS OF CITIES.

72

TABLE XXXIX.-ASSESSED VALUATIONS OF PROPERTY SUBJECT TO GENERAL PROPERTY TAXES IN CITIES
HAVING TWO OR MORE RATES OF LEVY, WITH RATE AND LEVY FOR EACH DIVISION OF CITY OR CLASS
OF PROPERTY: 1909—Continued.
City
num­
ber.

CITY, DIVISION OF CITY, AND CLASS OP
PROPERTY.

Minneapolis, Minn.:
City corporationCity corporation proper
Wards
Los Angeles, Cal.:
City corporationOld city
Annexation of 1S96
Annexation of 1S99.
,
Annexation of 1906
Kansas
City,
Mo.:
20
City corporationCity corporation proper
Park
23 Seattle, Wash.:
City corporation (old city)—
Property taxed at first rate..
Property taxed at second rate.
Ballard..
Columbia and South Park.
Dunlop and West Seattle
Ravenna, Southeast Seattle, and
South Seattle
Ranier Beach.
25 Rochester, N. Y.:
City corporationProperty taxed at ordinary rate...
Real estate purchased with pen­
sion money
County supervisors' fundProperty taxed for town audits
Property taxed for railroad sink­
ing fund
26 St. Paul, Minn.:
City corporationCity corporation proper
Suburban area
27 Denver, Colo.:
School district—
General levy
District No. 2 (special)
District No. 7 (special)
District No. 17 (special)
District No. 21 (special)
34 New Haven, Conn.:
City corporationWards 1 to 12—
Property taxed at first rate
Property taxed at second rate...
Wards 13 to 15—
Property taxed at first rate
Property taxed at second rate...
Westville school districtWards 1 to 12
Ward 13....
35 Scranton, Pa.:
City corporationCity property.
SubuT
rarban property
Farm property
Oakland, Cal.:
City corporationReal estate and secured personal
propertyOld city
Annexation of 1891
Annexation of 1897
Unsecured personal propertyOld city
Annexation of 1891
Annexation of 1897...
.
*.
School districtProperty taxed at first rate
Property taxed at second rate
43 Nashville, Tenn.:
City corporationOld city
Annexed territory
Albany, N. Y.:
City corporationProperty taxed at first rate
Property taxed at second rate
Bridgeport,
Conn.:
48
City corporationCity property
Farm property
Hartford, Conn.:
City corporationCity property
Farm property..
'o^ex.:
San Antonio^
City corporationCity corporation proper
Improvement districts Nos. 1 and 2.
Improvement district No. 3
Improvement district No. 4
Improvement district No. 5
|
Improvement districts Nos. 6 and 7.
Improvement district No. 8
Improvement district No. 9
Improvement district No. 10
Improvement district No. 11
,
59 Wilmington, Del.:
City corporationProperty taxed at full rate
Property taxed at half rate
i Average rate.



Rate
per
[$1,000 of j
valua­
tion.

valuation.

Levy*

$179,065,989 $22.30
179,065,9S9 U.63

$3,993,172
291,724

225,153,523
32,821,598
3,402,454
3,807,450

12.50
12.10
12.00
11.50

2,814,292
396,948
40,824
43,704

142,147,315
52,870,410

12.50
3.00

1,776,830
158,610

142,682,681
21,401,566
5,233,972
1,297,332
9,450,578

15.69
15.14
14.47
13.65
13.61

2,237,506
324,062
75,720
17,706
128,585

5,231,341

14.20
13.61

75,017

154,035,295

19.69

3,032,633

412,325

7.82

3,226

153,431,265

0.79

121,142

153,431,265

0.01

1,816

101,332,083
12,852,287

24.10
23.60

2,442,104
303,314

132,909,000
14,243,910
2,495,255
9,822,3.^0
1,909,955

8.50
3.00
4.50
3.00
4.00

1,129,726
42,732
11,229
29,467
7,640

116,038,995
447,476

16.01
9.51

1,753,132
4,257

9.51
3.01

42,306
7,758

5.00
6.00

2,337
15,259

56,040,895
9,634,230
6,474,035

5.55
3.70
2.78

311,027
35,277
17,965

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
12.40
12.10

70,619
435
3,645

90,642,450
7,136,382

0.70
1.53

63,450
11,240

61,135,937
9,215,322

15.00
13.00

917,039
119,799

82,004,730
208,795

15.40
12.40

1,262,873
2,589

75,727,647
3,483,675

15.51
6,70

1,174,607
23,340

71,179,141
628,071

17.78
6.00

1,202,221

62,740,785
3,844,190
2,218,865
5,904,800
669,275
2,915,565
4,220,400
2,642,045
1,998,120
10,824,110

10.60
1.00
1.20
0.20
0.80
2.50
1.30
1.60
1.70
0.80

665,052
3,844
2,663
1,131
535
7,289
5,487
4,227
3,397
8,659

47,002,OS6
2,657,320

15.00
7.50

705,031
19,930

4,447,131 I
2,574,858
447,476
2,543,105

s

3,763

City
num­
ber.

Rate
CITY, DIVISION OP CITY, A1TO CLASS OF
r-ROPEBTY.

61 Des Moines, Iowa:
City corporationCity corporation proper
Old city
Water district
Light district
Park district
Road district
Property omitted in other years.
64 Troy, K. Y.:
City corporationCity corporation proper
Old Troy
Sycaway
North Greenbush and St. Marys...
66 Tacoma, Wash.:
City corporationDistrict No. 1
District No. 2
District No. 3
Waterbury, Conn.:
City corporationOld city
City annexation
School annexation.
Schenectady, N. Y.:
City corporationInside lamp district
Outside lamp district
Property subject to flro tax
Property taxed for town a u d i t s . . .
Hoboken, N. J.:
City corporation—
Old city (real and personal prop­
erty)
Weehawken addition (personal
property)
Weehawken addition (real prop81
Norfolk, VaV:
City corporationOld city
Park Place
95
Johnstown, Pa.:
School districtEntire district
Annexed territory
96 Jacksonville, Fla.:
City corporationCity corporation proper
Firo district
110 Binghamton, N. Y.:
City corporationCity corporation proper
Property taxed for town audits
112 Sioux City, Iowa:
City corporationCity corporation proper
Lighting district
Water district
125 Pueblo, Colo.:
City corporationCity corporation proper
Former city of Pueblo (special)
Former city of South Pueblo
(special)..
Park districts Nos. 1 and 2
Park district No. 3
127 New Britain, Conn.:
City corporationCity property
Farm property
123 Davenport, Iowa:
City corporationCity property
Agricultural property
Water district
132 Superior, Wis.:
City corporationCity corporation proper
Sewer districts Nos. 3 and 5
Sewer district No. 6
Elmira,
N. Y.:
143
City corporationProperty taxed at the usual rate...
Real estate purchased with pen­
sion money
Property taxed fortown audits
Property taxed for county audits ..
143 Auburn, N. Y.:
City corporationProperty taxed at the usual rate...
Real estate purchased with pensionmoncy
Property taxed for town audits....
Newport, Ky.:
City corporationCity corporation proper
Sewer district A
Sewer district B
Sewer district C
Sewer district D
Sewer district E

No valuation returned by county assessor.

Assessed
valuation.

$i,0O0of]
valua
tion.

$19,3S6,645 $24.40
13,859,460
1.50
17,217,193
3.00
17,430,615
4.50
19,3^6,645
3.00
722,902
5.00
J

(')

()

56,949,531
43,611,160
215,850
657,835

13.53
4.52
3.33
2.13

43,539,435
6,708,187
1,868,450

14.00
13.30
10.35

50,047,352
6.ISA,143
4,011,663

14.05
4.45
12.10

46,60*,5Sl
32,550
42,217,090
46,637,131

13.02
17.02
2.00
0.26

43,696,400

8.89

906,700

8,89

11,455,900

8,19

40,314,440
2,263,780

16,50
17.00

17,344,622
206,160

10.00
2.90

31,321,840
30,623,103

11.20
3.80

24,503,850
24,503,850

19.4S
1.20

8,532,6S4
7,899,000
8,240,000

33.70
3.00
4.00

16,134,169
8,727,019

18.00
0.50

4,237,772
12,752,247
894,335

0.70
1.50
0.40

26,237,437
415,177

16.26
10.01

T
22,478,140
166,485
22,347,140

16.50
5.00
1.50

19,064,765
2,427,845
670,014

24.50
2.00
5.00

19,836,051

18. SS

192,215
20,000,9-43
20,009,9-13

8.90
1.80
0.34

17,478,827

21.21

141,554
17,478,827

12.77
0.43

12,833,667
1,330,400
3,253,940
2,498,245
2,744,700
308,950

15.00
3.60
1.S0
3.20
2.80
6.00

• Not reported.

DESCRIPTION OF GENERAL TABLES.
TABLE XL.—Assessed valuation of property subject to special property taxes in cities having two or more rates of levy, with rate and
amount of levy for each class of property: 1909.}

City
num­
ber.

C R T , DIVISION OF GOVERNMENT, AND
CLASS OF PROPERTY.

valuation.

St. Louis, Mo.:
City corporation—
Steamboats
Merchants' and manufacturers'
property
Baltimore, Md.:
Securities
,
Savings bank deposits
New Bedford, Mass.:
Bank stock
,
Ships in foreign trade
Hoboken, N. J.:
Second-class railroad propertyOld city
Wechawken addition
Norfolk, Va.:
Bank stock
Intangible personal propertyOld city
Park place

Rate per
$1,000
of valua­
tion.

Levy.

$189,000

$1,000

$189

75,506,800

2.000

151,014

148,234,010
80,000,000

3.000
1.875

444,702
150,000

1,487,976
5,574

19.000
3.333

28,271
19

3,570,156
794,048

8.890
8.190

31,792
6,603

5,168,327

8.000

41,347

3,812,470
64,040

8.000
17.000

30,500
1,089

* 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.

Table X L I shows the special property taxes levied
in New York cities on bank stock and on mortgages
recorded in 1909. 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 collec­
tion, 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 t a x levy
for Troy includes S397 distributed to the Lansingburg
school district. The assessed valuation of these classes
of property and the amount of the levies were as follows:
TABLE XLI.—Assessed valuation of bank stock and mortgages in
New York cities, with amount of taxes levied: 1909.

City
num­
ber.

ASSESSED VALUATION.

LEVIES.

OTY.

1 New York
10 Buffalo
25 Rochester
33
47 Albany
64 Troy
66
72 TJtica
75
110
143 Elmira
148

Bank slock.

Mortgages.

Bank stock. Mortgages.

$326,325,967 $583,207,210 . $3,263,260
95,969
13,553,515
9,596,933
57,891
5,789,081
12,135,693
39,175
3,917,555
4,349,976
6,782,703
67,827
6,131,690
2,827,584
28,275
1,402,608
2,346
4,323,464 1
234,663
54,913
2,225,264 j
5,491,253
5,530
4,019,520
552,970
11,801
1,327,112
1,180,130
7,932
1,097,504
793,226
6,333
615,528 1
633,284
TABLES 35

TO

$1,468,018
33,884
30,339
10,875
12,829
3,507
10,809
5,563
10,049
3,318
2,744
1,539

40.

Tables 35 to 40, inclusive, present an analytical
study of the appropriations and receipts and the pay­
ments for schools in the 158 cities covered by this
report. Table 35 shows the appropriations and re­
ceipts, and Tables 36 to 40, inclusive, the payments.
Table 36 gives a summary exhibit and Tables 37
to 40 detailed analytical exhibits of the payments. I n
each table the cities are grouped by states and ar­
ranged according to size, and the state groups are
arranged by geographic divisions to facilitate com­
parison between the different cities of the same state
and of the same section of the country.
The appropriations and receipts and the payments
shown in t h e tables comprise all the appropriations



73

and receipts and all the payments for schools of the
different units constituting the government of the city.
Receipts and payments of independent school districts
and of public trust funds for school uses are included
in the statements for all cities having such districts or
funds. All schools in Savannah, Augusta, and Macon, ,
Ga.; Jacksonville, Fla.; and Mobile, Ala., are operated
as parts of the school systems of the counties in which
the cities are located. For the purpose of these tables,
however, a proportion of the appropriations, receipts,
and payments for schools of the counties in which
these cities are situated, based on the ratio between
the number of pupils attending schools within the
city limits and the total for the county, has been
credited to each city in order to obtain comparable
statistics for all the cities covered by the report.
For the city of New York very complete reports of
the payments for school purposes were obtained, and
these are shown in Tables 36 to 40. No separate
report was obtained of the receipts of the city for
school purposes other than those from subventions
from state (51,807,897), tuition ($69), and minor sales
($213), the last item being tabulated in Table 35
under the heading "All other," and the other two, in
columns appropriately designated. No other amounts
are entered for New York City in Table 35, except
that under the heading " Aggregate appropriations
and receipts," an amount is shown equal to the aggre­
gate payments for school purposes as given in Table
36. I n a general way i t is known, however, that the
reported school payments for equipment (81,338,804),
shown in Table 36, were met from appropriations from
general city revenues. The total payments for ex­
penses and outlays less the receipts from the three
sources referred to above and fhe payments for land
and buildings ($4,185,114), was $29,273,181. This
amount is approximately the same as the appropria­
tions for school purposes from general city revenues,
and the S4,185,114 paid for land and buildings is
approximately the amount appropriated from bond
issues.
TABLE

35.

Appropriations and receipts for schools.—The Bureau
of the Census was not able to obtain from ail of the
cities to which Table 35 relates reports of appropria­
tions and receipts classified by the source from which
the money appropriated or received was derived.
Properly classified reports were obtained from inde­
pendent school districts, but similar reports could
not in all cases be secured from cities in which the
schools were administered as a department of the
city corporation, and in which no money was spent
for school purposes except as it was specifically
appropriated for such purposes, even though the
money was derived from bond issues. I n such cities
receipts from tutition, sales of books and supplies,
charges for damages to books, etc., which in other
cities are directly credited to the school department,
are included with other items of miscellaneous

74

FINANCIAL STATISTICS OF CITIES.
TABLE 36.

revenues from which it is difficult to separate
them. I n these cities also there may be receipts from
Payments for schools,—-The actual payments for
certain classes of licenses which are designated by schools, exclusive of interest payments not made from
statute for the support of schools. The accounting school funds, made by cities of over 30,000 inhabitants
system of the city does not always show this fact, in 1909 are shown in Table 36. The payments for ex­
however, and the census agent is very likely not to penses, outlays, and interest are all governmental cost
discover it.
payments, while the payments shown in the last three
For many of the cities the aggregate of appropria­ columns of the table are nongovernmental cost pay­
tions and receipts shown in Table 35 is less than the ments, or payments that have nothing whatever to do
total payments shown in Table 36, which is explained with the costs of operating or maintaining the schools.
by the fact that balances on hand at the beginning of Under the heading "All other payments" are included
the year and available for meeting payments were such items as refunds and transfers to public trust funds.
not included as receipts for the year.
Payments for reduction of debt and to sinking funds
The chief source of receipts for revenue appropria­ were made in most instances only by independent
tions for schools in nearly every city is the general school districts; that is, by those governmental units
property tax. In the column with* the heading within the confines of a city which levy taxes and
"Taxes for schools'' are shown the receipts of cities maintain schools independently of the city corporation.
having independent school districts, and of cities
levying a special school tax as a part of the general
TABLE 37.
property tax, as well as the relatively small amounts
received from licenses and assigned for the support
Payments for school expenses.—The payments for
of schools. Among the revenue receipts shown under school expenses are classified under the headings of "Ad­
the heading "All other" are included such items as ministration," "Instruction," "Operation and main­
income from trust and investment funds, interest tenance of school plant," and "Miscellaneous." This
on deposits, fines and penalties, rents and sales. classification is practically identical with that adopted
In the following tables are shown receipts from for the reporting of all school expenses by the National
public trust and investment funds and from interest Education Association at its annual convention held at
on deposits.
Mobile, Ala., February 23 and 24, 1911, and will here­
after be used by a large number of school systems in
TABLE XLII.—Receipts for schools from public trust and investment
making
their annual reports.
funds: 1909.
The expenses of administration correspond to what
are usually denominated "overhead charges" in com­
CITY.
Amount.
Amount.
CITY.
mercial accounting. They belong to the system as a
12,611
$951,218
Total
whole and can not readily be apportioned among the
9,780
Cleveland Ohio .
27,148
75,111 niTHMTwati, ohirt.
different kinds of schools maintained. The expenses
3,571
7,635 Columbus, Ohio
Providence, R. I
1,258 Youngstown, Ohio.
4,970
New Haven, Conn
of instruction and of operation and maintenance of
1,409 TnHianftpniis, Tnd_ T .., r T
Hartford, Conn
7,791
2,447 Chicago,111
72,944
Aubum/N. Y
the school plant can usually be distributed according
15,057 Peoria, 111
2,991
Buffalo, N. Y
6,146 ! St. Louis, Mo
Rochester, N. Y „
19,356
to the kinds of schools maintained, but the miscellane­
5,4S3 ! Omaha, Nebr
Syracuse, N. Y
1,042
3,874
4,301
Troy, N. Y
ous expenses, like those for administration, can not
3,609 ! New Orleans, L a . . . .
Schenectady, N. Y
1,877
1,169 | Eos Angeles, Cal
Elmira, N. Y
25,000
generally be so distributed. The great advantage of
644,638
Philadelphia, Pa
the uniform classification is that it makes it possible to
obtain for the different cities comparable statistics of
TABLE XLIII.^Receipts for schools from interest on deposits: 1909.
the more important items of expense—administration,
instruction,
and operation and maintenance of the
CITY.
Amount.
CITY.
Amount.
school plant.
$381,706 Dayton, Ohio
Total
15,062
The census schedule on which the data for school
1,164
2,312 Akron, Ohio
2,486
expenses
were collected was arranged for a scheme of
Rochester, N. Y
1,134 Canton, Ohio*.
1,621
29,362 Springfield. Ohio
2,166
tabulation
somewhat different from the one here em­
Camden, N . J
518 i TnHfanapolis, TTKI ..
7,791
Elizabeth, N. J
1,615 E vansviUe, Ind
3,640
ployed,
and
for several cities some of the expenses of
Bayonne, N. J
2,598 Fort Wayne, Ind
2,483
Atlantic City, N. J
5,980 J1 Terre Haute, Ind
2,666
operation
and
maintenance of the school plant were in­
Pittsburgh, Pa
44,952 Chicago, 111 .*.
44,218
Scranton, Pa
1,505 Bay City,Mich...
1,955
cluded
with
the
expenses of administration, and because
Wilkes-Barre, Pa
1,622 Superior, Wis
1,719
Erie, Pa
1,222 Kansas City, M o . . .
23,300
they
could
not
be
satisfactorily segregated they have of
3,732 St. Joseph, M o . . . . . . . . . .
6,746
Lancaster, Pa
3,356
1,838
necessity
been
tabulated
with the administrative ex­
McKeesport, Pa
1,004 St, Louis, Mo
38,897
3,256 Kansas City, Elans.
York, Pa
.
1,948
penses,
appearing
in
the
column headed "All other."
2,688 Memphis, T e n n . . . .
Wheeling, W. Va
8,833
50,460 Fort Worth Tex
2,205
Instances
of
this
character
are not numerous, however,
41,596 1 Dallas, Tex
1,483
5,716 | Denver. Colo
6,083
and
it
has
been
thought
best
to follow as closely as
8,769
possible in this report the classification that has been




DESCRIPTION OF GENERAL TABLES.
agreed upon for future years, in order to secure uni­
formity with subsequent reports.
An attempt was made to segregate expenses of
supervision from expenses of teaching, but it was im­
possible in many cases to do this in a complete and
satisfactory manner. In the reports of payments for
supervision the following variations occur: (a) In
some cases no payments for supervision were reported;
(6) in others there were reported payments for salaries
of supervisors of special subjects only; (c) in others,
payments for salaries of principals of high schools only;
and (d) in still others, payments for salaries of both
principals of schools and of special supervisors. Data
already secured for the 1910 report make possible a
more complete segregation of payments for supervi­
sion and for teaching for that year than can be made
for 1909.
With respect to the payments reported for school
libraries it should be stated that more cities made pay­
ments for school libraries than are shown in this table
as having made such payments. Many cities have
small libraries for reference and supplementary read­
ing in connection with their high schools, and some of
these cities have failed to differentiate payments for
the maintenance of these libraries from payments for
textbooks and supplies used in instruction; hence pay­
ments for school libraries in some cities are included
with the payments for supplies.
I n the column "Supplies used in instruction" are
included not only payments for all materials destroyed
in the using and for materials and apparatus of rela­
tively short life, but also payments for expenses that
were reported as for "Apparatus and manual training
equipment," though some of the payments for such
equipment would doubtless be more properly classified
as outlays' (see Table 36) than as expenses of instruc­
tion.
The total per capita payments for school expenses
for the 158 cities as a whole were $4.66, the per capita
cost for the North Atlantic division being the highest
($5.18) and that for the South Central division the
lowest (S2.86). For the cities of the North Atlantic
division the per capita cost ranged from $6.67 for
Boston, Mass., to $2.36 for Manchester, N. H.; for
those of the South Atlantic division (exclusive of
Savannah, Augusta, and Macon, Ga., and Jackson­
ville, Fla.) the highest per capita expenditure was
$6.11 for Washington, D. C , and the lowest $1.76 for
Charleston, S. C.; for those of the North Central divi­
sion the highest was $5.85 for Des Moines, Iowa, and
the lowest $2.63 for Joliet, 111.; for those of the South
Central division (excluding Mobile, Ala.) the highest
was $4.30 for Nashville, Tenn., and the lowest $1.97
for Chattanooga, Tenn.; for the Western division the
highest was $5.90 for Salt Lake City, Utah, and the
lowest $4.19 for San Francisco, Cal.
Interest on value of school buildings, grounds, and
equipment.—Payments for school expenses do not in­




75

clude all the costs of school maintenance, since the
interest on the large investments in land and build­
ings for school purposes is as truly a part of the cost
of schools as are the current payments for salaries,
supplies, and materials. The interest payments on the
actual outstanding debt incurred on account of schools,
however, can not be used to represent this interest
cost, because, while in some cities the amount of such
debt approximates the. total cost of school properties,
in others no such debt is reported. Interest has been
computed, therefore, at the average rate paid on out­
standing city securities in each case, on the reported
valuation of all school properties. I t is believed that
the values reported on the census schedules are in
many cases only offhand estimates; and of course
allowances for interest based upon such estimates are
not as exact as could be wished, nx)r can the statistics
of school costs of which they form a part be strictly
accurate or strictly comparable as regards the differ­
ent cities. I t is a well recognized accounting principle,
however, that allowances for interest on the invest­
ment should be made in reckoning the costs of opera­
tion for any enterprise. Hence the figures in the last
two columns of Table 37 are given as representing
approximately these costs, in order that total costs
may be obtained which shall be as nearly accurate as
the nature of the available data will permit.
The per capita allowance for interest on the value of
school buildings, grounds, and equipment varies con­
siderably for the cities of the different geographic
divisions, being higher for cities in the western and
northern divisions than for those in the southern
divisions. For the different cities (excluding the
five whose schools are under county administration)
the range is from 29 cents for Charleston, S. C , to $2.01
for Newton, Mass. The highest and lowest per capita
allowances for interest for cities in the different geo­
graphic divisions are as follows:
PEB CAPITA ALLOWANCE FOE INTEBEST.

DIVISION.

Highest.
City.

Lowest.
Amount. |

North A t l a n t i c South Atlantic... Wheeling, W.Va..
S o u t h Omaha,
North Central
Nebr
Oklahoma City,
Okla
Tacoma, Wash
Western

$2.01
0.93

TABLE

1.37
l.OS
1.27

City.
Elizabeth, N. J
Charleston, S/C
Milwaukee and OshLo3 Angeles, Cal

Amount.
$0.32
0.29
0.52
0.30
0.56

38.

Expenses of elementary day schools.—In Table 38
are shown payments for expenses that can be defi­
nitely assigned to elementary day schools, classified
as for instruction, for operation and maintenance of
school buildings, and for transportation of pupils.
All of the payments for the maintenance of elementary
day schools are included, except certain payments for
rent, insurance, and pensions, and payments to private

76

FINANCIAL STATISTICS OF CITIES.

schools and schools of other civil divisions, which,
from the information at hand, can not be separated
from other school payments.
The term elementary schools is used to include all
day schools devoted to elementary or common school
education, including kindergartens, primary schools,
and grammar schools, that is, all grades below the
high school. An attempt was made to obtain statis­
tics of kindergartens separate from those of other ele­
mentary schools, but the results were not satisfactory.
In many, if not most, cities at the present time the
kindergartens an integral part of the elementary school
organization, and, consequently, it is impossible to
segregate the payments made for their maintenance.
The statements made in the discussion of Table 37
with reference to the difficulty of separating payments
for instruction from those for supervision are, to a con­
siderable extent, applicable to this table also.
The payments for operation and maintenance of
school buildings in the different cities are fairly com­
parable, though in some cases elementary day school
buildings are used for night schools or for administra­
tive offices and all the expenses of care and heating and
lighting for these buildings charged to the elementary
day schools.
For an adequate interpretation, the statistics con­
tained in this table should be correlated with statistics
of school attendance, number of school teachers, num­
ber of school biddings, number of schoolrooms, etc.
Such statistics are not available for the present report,
but will be given in the reportfor1910.
TABLE 39.

Payments for expenses of secondary day schools.—
Under the designation secondary schools are included
all public institutions of learning giving instruction
intermediate between that of the elementary schools
and that of institutions authorized to confer academic
degrees. They include in addition to high schools
giving a general course of instruction, public technical,
industrial, manual training, and commercial high
schools. The statements made in the discussion of
Table 37 (p. 75) with reference to the difficulty of
separating expenses of instruction from those of super­
vision apply to this table also. The payments shown for
operation and maintenance of school buildings are
complete so far as it is possible to show them. I t is to
be observed, however, that some of the payments for
night schools are included in these amounts, for the
reason that in many cities night schools are held in the
high school buildings, and the expenses of lighting and
heating for the night schools are not separated but are
charged to the high schools.
TABLE 40.

Payments for expenses of night, normal, and vacation
schools.—In Table 40 are shown all expenses of night,




normal, and vacation schools, which were reported
separately on census schedules.
Night schools.—In most cities it was possible to ob­
tain a statement of the payments for instruction in
night schools separate from similar payments for day
schools, but in many cases a corresponding statement
of the expenses of operation and maintenance of the
school buildings could not be obtained. In most in­
stances, if not in all, night schools were held in build­
ings occupied by other schools during the daytime, and
the, expenses of operation and maintenance of the
school buildings were quite generally charged to the
day schools. Out of 158 cities covered by this report
all but 44 reported payments for night schools.
Normal schools.—Normal or teachers' training schools
were reported by only 28 cities, for the most part the
larger ones. I n many states the state or county main­
tains schools of this type in such number that i t is not
necessary for the city to establish normal schools of its
own.
Vacation schools.—Vacation schools were reported
by only 27 of the 158 cities, nearly all of these being
among the larger cities of the North Atlantic and North
Central divisions, New York City alone reporting 61
per cent of the total payments. A classification of the
payments for vacation schools is shown in the follow­
ing table.
TABLE XL1V.—Payments for expenses of vacation schools: 1909.

INSTRUCTION.
City
num­
ber.

Total.

Total

$301,985

JJ237,355

157,345

$7,285

237,444

180,414

53,714

3,310

'.

184,325
2,066
4,492
27,397
2,225

134,965
1,869
3,791
25,348
726

49,360
55
501
1,025
1,499

142
200
2,024

!

3,450
645
432
3,016
1,657

2,926
493
2,466
1,397

4,217
S63

1,687
967

3,641
560
1,472
755

356
224

190
84
215
212

64,541

56,941

3,631

3,969

15,000
4,432
11,726
3,812
5,805

877
1,357

186
823
648
1,603
610
109

North Atlantic division
1
5
10
14
19

New York, N. Y
Boston, Mass
Buffalo, N . Y
Newark, N. J . . .
Jersey City, N. J

25 Rochester, N. Y
31 Worcester, Mass
33 Syracuse, N . Y
34 New Haven, Conn
45 Cambridge, Mass
50 Hartford, Conn
62 Lawrence, Mass
65 Yonkcn, N . Y
133 Newton, Mass

Expenses
other
All other than for
instruc­
Salaries. expenses
tion.
for In­
struction.

V.

]'.

North Central division .

162
102
400

Chicago. Hi
St. Louis. Mo
Cleveland. Ohio
Detroit, Mich
Cincinnati, Ohio

"

15,000
5,495
13,906
4,460
7,498

Milwaukee, Wis
Minneapolis, Minn
Indianapolis, Ind
St. Paul, Minn

"
\

4,201
2,076
1,200
1,932

3,185
1,625
1,200
1,932

506
342

508
3,561
1,476
3,228

415
3,212
1,388
3,209

03
349
83
19

Columbus. Ohio
ToIcdo.Onio
Grand Rapids, Mich
Des Moines, Iowa

362
45
432
150
260

Special schools.—In addition to the classes of schools
the payments for whose expenses are shown in Tables
37 to 40 the cities frequently maintain schools to

DESCRIPTION OF GENERAL TABLES.
which the Bureau of the Census gives the designation
"special schools.'* These include all schools for spe­
cial or defective classes, such as the blind and deaf,

77

schools for incorrigible pupils, and trade schools. De­
tails of payments for maintaining such schools are
shown in the following table.

TABLE XLV.—PAYMENTS FOR EXPENSES OF SPECIAL SCHOOLS: 1909.
INSTRUCTION.
City
num­
ber.

CITY.

Total.

Total

$496,160 1 $308,237

$47,913

$140,010

114,244

16,258

102,676

233,178
1
3
5
24
25
52
54
60
62
133

2
4
7
9
12

N e w York, N . Y
Philadelphia, P a
Boston, Mass
Providence, R . I
Rochester, N . Y

88,538 !
16,848 I
68,908
22,390
6,770

Trenton, N . J
J^W 'R'Vlfr'™!, M&<t,q
Springfield, Mass.
Lawrence, Mass
Newton, Mass

Chicago, 111
fit. Louis, Mo
Cleveland Ohio
Detroit, Mich
Cincinnati O h i o . . .




T,

....

....
.

,,,-.,,

INSTRUCTION.

Expenses
other
All other than for
Salaries. expenses instruc­
tion.
for in­
struction.

13,733
5,965
4,886
12,500
2,640

13,479
12,341
40,485
15,700
5,250
9,437
4,905
3,923
7,474
1,250 i

4,489 i
5§5
2,865
497
1,439

70,570
4,002
15,558
6,193

81

1,324
6S5
762
2,454
1,238

2,972
375
201
2,572
152

207,748

152,054

23,671

32,023

55,440
45,214
11,733
9,422
9,190

41,932
34,131
8,697
8,400
6,625

1,222
1,725
77

12,286
9,358
2,959
1,022
1,326

1,239

City
num­
ber.

13
42
46
100

CITY.

Total.

North Central d i v i s i o n Continued.
Milwaukee, Wis
Dayton, Ohio
South Bend, Ind

!

Expenses
other
Allother' than for
instruc­
Salaries. expenses
for in­
tion.
struction.

$58,227
$36,319
4,173 [
3,530
1,500
1,559
1,626
2,730

106 ; Saginaw, Mich
116 B a y City, Mich
132 Superior, Wis
137 Kmamay-^i Mich , h L

1,176
1,113
1,758
825

850
1,000
1,758
825

142 Racine, Wis
153 Oshkosh, Wis
156 | La Crosse, Wis

3,473
965
750

3,161
950
750

Western division.
11
23
27
28
122

San Francisco, Cal
Seattle, Wash
Denver, Colo
Portland, Oreg

|

1

55,234 1

41,939

13,419
2,400
23,112
15,099
1,204

11,754 j
2,400
16,535
10,050
1,200

$18,688
64
30
387

$3,220

63
113

263

48
15

264

7,984

5,311

305

1,360

5,322
2,353
4

1,255
2,696

29
717

FINANCIAL STATISTICS OF CITIES.

78

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, 1909, 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
■anged alphabetically, by states and territories, and the city number assigned to each bemg indicated.
am
City
num­
ber.

CITY AJO> STATE.

KANSAS:

ALABAMA:

79
103
138

Birmingham
Mobile
Montgomery

113

Little Rock
CALIFORNIA:

18
41
122
11

Los Angeles
Oakland
Sacramento
San Francisco

27
125

Denver
Pueblo

48
50
127
34
73

Bridgeport
Hartford
New Britain
New Haven
Waterbury

99
22
157

N E W HAMPSHIRE:

DELAWARE:

59

Wilmington
DISTRICT OP COLUMBIA:

16

Washington
FLORIDA:

96

Jacksonville
GEORGIA:

32
131
147
85

Atlanta
Augusta
Macon
Savannah
ILLINOIS:

Chicago
East St. Louis
Joliet
Peoria
Quincy
Rockford
Springfield

2
92
150
86
144
117
109

15
90
6

INDIANA:

,

78
88
21
100
91

IOWA:

5
94
45
154
152
38
141
124
93
62
44
58
123
54
134
126
70
60
151
31

MICHIGAN:

Bay City
Detroit
Grand Rapids
Kalamazoo
Saginaw

116
9
42
137
106

MINNESOTA:

Duluth.......
Minneapolis..
St. Paul.

63
17
26

MISSOURI:

128
61
134
112

Joplin
Kansas City..
St. Joseph
St. Louis

Lincoln
Omaha
South Omaha....

119
37
158

Manchester
Atlantic C i t y . . .
Bayonne
Camden
Elizabeth
Hoboken
Jersey City
Newark
Passaic
Paterson
Trenton
West Hoboken..

115
9S
55
74
76
19
14
101
36
52
149
47
148
110
10
143
1
25
75
33
64
72
65

OHIO:

Akron
Canton
Cincinnati
Cleveland
Columbus
Dayton
Springfield
Toledo
Youngstown

80
107
12
7
29
46
114
30
67

OKLAHOMA:

Oklahoma City.

97

OREGON:

155
20
63
4

Portland

28

PENNSYLVANIA:

Allentown
Altoona

Chester
Erie
Harrisburg
Johnstown
Lancaster... McKeesport
New Castle
Philadelphia
Pittsburgh
Reading
Scranton..
Wilkes-Dane
York

!
!
{
I
j
I
I
!
!

130
84
87
95
111
129
146
3
8
51
35
83
118

RHODE ISLAND:

105
24
139

Pawtucket
Providence
Woonsocket
SOUTH CAROLINA:

89

Charleston
TENNESSEE:

N E W YORK:

Albany
Auburn
Bingham ton
Buffalo
Elmira
New York
Rochester
Schenectady—
Syracuse
Troy
Utica
Yonkers

City
num­
ber.

CITY A N D STATE.

PENNSYLVANLV—Contd

135

N E W JERSEY:

MARYLAND:

Boston
Brockton
Cambridge...
Chelsea
Everett
Fall River-.-.
Fitchburg
Haverhill
Holyoke
Lawrence
Lowell
Lynn
Maiden
New Bedford.
Newton.
Salem
Somerville—
Springfield....
Taunton
Worcester

Butte
NEBRASKA:

MAINE:

Baltimore

City
num­
ber.

MONTANA:

LOUISIANA:

New Orleans.

CITY AND STATE.

71
121
108

MASSACHUSETTS:

CONNECTICUT:




Covington
Louisville
Newport.

Portland

COLORADO:

Davenport
Des Moines
Dubuque
Sioux City

.

Kansas City..
Topeka
Wichita

City
num­
ber.

KENTUCKY:

ARKANSAS:

Evansville
Fort Wayne
Indianapolis
South Bend
Terre Haute

CITY AND STATE.

1CM
102

120
145
39
43

Chattanooga
Knoxville
Memphis
Nashville
TEXAS:

..

50
82
140
69
53

Salt Lake City....

57

Dallas......
Fort Worth
Galveston
Houston
San Antonio
UTAH:
VIRGINIA:

Norfolk
Richmond
WASHINGTON:

Seattle
Spokane
Tacoina
WEST VIRGINIA:

Wheeling

81
40
23
49
66
130

WISCONSIN:

La Crosse
Milwaukee
Oshkosh
Racine
Superior..........

156
13
153
142
132




GENERAL TABLES

(79)




GENERAL TABLES.

81

TABLE 1.—DATE OP INCORPORATION, POPULATION, AND AREA OP CITIES HAVING AN ESTIMATED POPULATION
OF OVER 30,000 ON JUNE 1, 1909.
(For a list of the c i t e arranged alphabetically by states, with the number assigned to each, see page 78

imber.

DATE OP
|
INCORPORATION
A 3 A CITY.
CITY.

POPULATION.

AREA (ACRES) ANNEXED SINCE
JUNE 1 , 1900.

AREA (ACRES) JUNE 1 , 1 9 0 9 .

Decennial censusF.stimated
First. Latest. as of June
1,1909. April 15, June 1,
June 1,
1900.1
1890.1 !
1910.

■ Grand total

For a text discussion of this table, see page 26.]

Total.

Land.

Water.

Total.

Land.

25,603,949 26,433,807 19,697,808 14,762,706 |»2,389,498.7 1*2,074,397.8 '183,740.9 [4 214,135.6 197,916.8
114,241,954
5,043,984
4,206,680
2,111,331

Group I . . . . *
Group 11
Group III
Group IV

14,573,295
5,289,486
4,413,454
2,157,572

11,311,823
3,647,142
3,028,196
1,710,647

Water.

16,218.8

8,510,345 | * 892,681.0 I * 697,668.2 * 69,572.8 i 30,504.4 1 30,504.4
664,091.4
608,382.2 55,709.2
87,307.5 73,256.3 14,051.2
2,696,214
575,449.6 a 529,406.8 •40,122.8 * 75,089.5 73,299.5
2,250,414
1,790.0
357,276.7
333,940.6 18,336.1 21,234.2 20,856.6
1,305,733
377.6

GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
New York. N . Y . .
Chicago. Ill
Philadelphia, Pa..
St. Louis, Mo

1653
i 1837
1701
1822

1901
1875
1854
1876

4,629,310 4,766,883 3,437,202 «2,507,414
2,142,156 2,185,283 1,698,575 1,099,850
1,526,386 1,549,008 1,293,697 1,046,964
687,029
677,123
575,238
451,770

(s)

(5)

122,008.3
84,933.0
39,276.8

183,555.0
117,793.1
83,340.0
39,276.8

4,215.2
1,593.0

Boston, Mass
Baltimore, Md
Cleveland, Ohio..
Pittsburgh, P a . . .

1822
1854
1796 * 1898
1836
1891
1816
1901

657,312
554,095
538,374
527,694

670,585
558,485
560,663
533,905

560,892
508,957
381,768
4 451,512

448,477
434,439
261,353
4 343,904

27,300.0
20,255.0
26,348.8
26,510.7

24,679.0
19,290.0
26,178-8
26,510.7

•2,621.0
965.0
170.0

Detroit, Mich
Buffalo, N . Y
San Francisco, Cal
Cincinnati, Ohio..
Milwaukee, W i s . .
Newark. N . J
New Orleans, La..
Washington, D. C

1824
1832
1850
1819

1883
1891 1
1900
1903

447,484
415,314
410,343
360,454

465,766
423,715
416,912
363,591

285,704
352,387
342,782
325,902

205,876
255,6*1
298,997
296,908

26,102.6
26,880.0
81,280.0
29,036.8

26,102.6
24,791.0
29,760-0
29,019.7

2,089.0
51,520.0
17.1

1847
1836
1805
1802

1874
1836
1896
1878 V

359,060
335,949
334,470
326,430

373,857
347,469
339,075
331,069

285,315
246,070
2S7,104
278,718

204,468
181,830
242,039
230,392

14,461.1
14,976.0
125,440.0
44,316.9

14,137.1
^14,826.0

324.0
150.0
8

C)

33,408.4

()

3,600.1
8,406.9

3,600.1
8,406.9

7,958.6

7,958.6

6,476.8

6,476.8

1,078.0
2,984.0

1,078-0
2,984.0

5,908.5

GROUP IL—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
Minneapolis, Minn..
Los Angeles, Cal
Jersey City, N. J . . . .
Kansas City, M o —
Indianapolis, I n d . . .

1867
1 1851
i 1827
1853
1831

1881
1889
1889
1903
1905

294,330
290,868
261,482
241,767
228,690

301,408
319,193
267,779
248,381
233,650

202,718
102,479
206,433
163,752
169,164

164,738
50,395
163,003
132,716
105,436

33,920.0
39,472.7
12,288.0
38,193.0
21,277.1

32,069.0
39,175.1
8,320.0
37,443.0
20,957.1

1,851.0
297.6
3,963.0
750.0
320.0

Louisville, Ky
Seattle, Wash
Providence, R . I —
Rochester, N . Y
St. Paul, Minn

1824
1869
1832
1834
1854

1893
1896
1866
1908
1900

222,293
221,491
219,715
211,604
211,563

223,928
237,194
224,326
218,149
214,744

204,731
80,671
175,597
162,608
163,065

161,129
42,837
132,146
133,896
133,156

15,711.0
53,977.0
11,700.2
13,351.5
35,480.0

13,157.7
"34,992.0
11,352.2
12,876.3
33,388.0

Denver, Colo
Portland, Oree
Columbus, Ohio
Toledo, Ohio
Worcester, Mass

1859
1851
1816
1837
1848

1904
1903
1834
1847
1894 !

207,112
190,017
168,350
165,247
142,835

213,381
207,214
181,543
168,497
145,986

133,859
90,426
125,560
131,822
118,421

106,713
46,3S5j
88.150 1
81,434
84,655 1

37,600.0
28,796.0
10,371.1
18,265.6
24,586.0

Atlanta, Ga
Syracuse, N. Y
New Haven, Conn..
Scranton, Pa
Faterson, N. J

1847
1848
1784
1866
1851

1874 H
1900
1899
1901
1871

135,916
133,728
131,337
127,608
123,075

154,839
137,249
133,605
129,867
125,600

89,872
108,374
108,027
102,026
105,171

65,533
88,143
81,298
75,215 I
78,347

Omaha, Nebr
Fall River, Mass
Memphis, Term
Richmond, Va
Oakland, Cal

1857
1854
1849
1782
1854

1905
1903
1891
1782
1889

122,187
116,906
116,706
116,053
115,459

124,096
119,295
131,105
127,628
150,174

102,555
104,863
102,320
85,050
66,960

Grand Rapids, Mich
Nashville, Tenn
Lowell. Mass
Cambridge. Mass...
Dayton, Ohio.

1850
1806
1836
1846
1841

1905
1883
1836
1891
1903

110,060
109,619
104,148

112,571
110,364
106,294
104,839
116,577

87,565
80,865
94,969
91,886
85,333

1

103,531
100,327

"66,536
74,398
64,495
81,388
48,682
60,278
76,168
77,696 !
70,028 i
61,220

11,776.0

11,776.0

20,700.0
3,099.1

20,700.0
3,099.1

2,553.3
18,985.0
"348.0
475.2
2,092.0

•426.2
26,916.0
"2.9
1,680.5

"426.2
17,531.0
"2.9
1,625.3

37,028.0
27,329.0
10,217.7
16,025.6
23,683.0

572.0
1,467.0
153.4
2,240.0
903.0

"320.0
4,558.0

"320.0
4,558.0

10,560.0
11,583.6
14,340.0
12,508.9
5,357.0

10,560.0
11,083.6
11,460.0
12,361.7
5,157.0

600.0
2,880.0

3,680.0
240.6

3,680.0
240.6

175.6

175.6

15,660.0
26,156.0
9,821.9
6,373.0
13,440.0

15,400.0
21,723.0
9,771.9
5,733.0
5,760.0

280.0
4,433.0
50.0
640.0
7,680.0

11,040.0
11,142.0
9,098.0
4,180.8
7,821.0

10,731.0
10,932.0
8,308.0
4,014.3
7,373.0

309.0
210.0
790.0
166.5
448.0

147.2
200.0

Includes population of cities as enumerated, except as stated in footnotes.
* Includes land area of cities for which total area was not reported.
* Exclusive of area in cities for which the land and water areas were not reported separately.
* Includes population of territory annexed since 1890.
* Not reported.
*7 Water area includes 1,546 acres of land at times submerged.
Includes 4,147 acres of meadow land.
I
Not reported separately.
* 565.8 acres of land annexed and 139.6 acres of land detached.
*• Includes 652 acres in Fort Lawton.
II
Exclusive of harbor area.
" Detached.
II Census of 1890 Inaccurate. Population for 1890 estimated at mean between that of 1880 and 1900.

50054°—12-




9,385.0
55.2

780.0

140.0

640.0

2,849.4
3,840.0

2,749.4

100.0
3,840.0

4,838.0
1,138.0

4,838.0
1,138.0

933.0

902.0

31.0

FINANCIAL STATISTICS OF CITIES.

82

TABLE 1 . - D A T E OF INCORPORATION, POPULATION, A N D A R E A OF CITIES HAVING AN
O F O V E R 30,000 O N J U N E 1, 1909—Continued.

ESTIMATED

POPULATION

IFor a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 26.1
GROUP HI.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.

DATE OF
INCORPORATION
AS A CITY*

1

CITY.

Decennial census—
First.

s
a

47
48
49
60
51

1686
j 1836
1883
1784
1S47

Spokane, "Wash...*

Estimated
as of June
1,1909.

Latest.

99,813
99,301 1
98,947
97,225
94,555 |

1906
I 1895
1891
18S0
! 1847

Junel,
1900.1

|

JUNE 1, 1900.

I

!
Total.

April 15,
1910.

1AREA (ACRES) ANNEXED SINCE

AREA (ACRES) JUNE 1, 1909.

POPULATION.

Land.

Water.

Junel, |
1S90.1 '

1

Total.

Land.

100,253
102,054
104,402
98,915
96,071

94,151
70,996
36,843
79,850
78,961

94,923
4S,S66
19,922
53,230 ;
58,661

7,197.0
8,576-0
23,340.0
11,065.6
3,965.0

6,914.0
7,906.0
23,539.0
10,955.6
3,965.0

2S3.0
670.0
301.0
110.0

57 t 45S
37,673 ! 1
40,733 !
* 63,018
38,067 |

4,903.0
23,040.0
20,126-0
5,029.5
10,325.2

4,490.0
22,905.0
12,173.0
4,474.5
10,210.0

413.0
135.0
7,953.0
555.0
115.2 i

io,ss6.6

i i6.879.6

1792
1837 1
1847 1
1828
1856

1874
1903
1847
1828
1907

94,547
92,777
92,718
92,532
87,606

96,815
96,614
96,652
94,538
92,104

73,307
53,321
62,442
75,935
42,638

57
53
59
60
61

1851
1850
1832
1852
1857

1888
1850
1832
1852
1907

87,330 I
87,166
86,444
86,210
84,592

92,777
89,336
87,411
88,926
86,363

53,531
68,513
76,508
62,059
62,139

44,843
55,727
61,431
44,179
50,093

.29,952.7
7,248.0
6,515.0
24,661.0
35,309.2

29,438.1
6,943.0
4,026.0
23,861.0
34,549.2

62
63
64
65
66

1853
1853
1816
1872
1875

1853
1885
1900 |
1895 I
1890

83,096
77,403
76,715
76,502
76,329

85,892
77,403 1
76,813 \
79,803
83,743

62,559
102,979
* 75,057
47,931
37,714

44,654
52,324 i
* 73,360
32,033 1
36,006

4,577.0
6,16S.0
* 6,308.0
13,440.0
24,352.0

4,185.0
6,050.0
6,140.0
12,700.0
21,000.0

392.0
SS-0
M6S.0
740.0
2,752.0

1868
1870
1839
1871
1886

1868
1900
1905
1899
1886

76,245
76,033
75,949
75,830
74,798

79,066
78,466
78,800
77,236
82,331

44,SS5
52,969
44.633
61,643
51,418

33,220
33,115
27,557
40,152 I
38,316

6,756.8
43,116.8
11,334.2
2,700.0
6,760-0

6.606.8
37,715.2
11,138.2
2,600.0
6,460.0

150.0 j
5,401.6
19a o 1
100.0
300.0

1832
1853
1855
1798
1855

1908
1896
1863
1909
1855

72,485
71,191
71,138
70,203
69,452

74,419
73,141
73,409
72,826
70,324

66,383
51,139
52,130
31,682
59,364

44,007
33,202
37,764
19,902
43,648

5,802.0
18,048-0
6,230.0
5,075.0
1,220.0

5,752.0
17,981.0
6,191.0
5,000.0
830.0

50.0
67.0
39.0
75.0
390.0

1846
1847
1871
1836
1845

1846
1905
1871
1865
1906

68,904
68,747
68,600
66,733
66,492

70,063
69,647
132,685
69,067
67,452

66,987
59,007
38,415
42,728
46,624

44,126
50,756
26,178
27,601
34,871

21,700.0
4,4S0.0
7,347.0
7,46S.8
4,300.6

21,065.0
4,460.0
7,347.0
7,350.8
3,576.1

635.0
20.0 1

1872
1871
1851
1789
1845

1907
1893
1851
1789
1892

66,420
65,742
65,302
64,725
62,095

73,312
67,105
66,525
65,064
66,950

26,688
51,721
52,733
54,244
56,100

23,076
37,718
40,634 i
43,189
41,024 ]

11,400.0
3,433.0
4,960.6
4,300.0
5,471.0

11,200.0
3,233.0
4,780.6
4,053.0
5,471.0

1860
1839 ,
1783
1832
1833

1860
1894
1783
1863
1905

61,075
60,925
58,564
57,824
57,316

64,186
63,933
58,833
58,571
58,157

50,167
45,115
55,807
60,145
36,673

39,385
35,393 i
64,955 1
36,425 1
30,217 j

5,035.2
5,422.0
3,276.8
14,825.1
5,486.0

2,943.3
5,301.0
2,406.4
13,790.7
5,026.0

2,091.9
121.0
870.4
1,034.4
460.0

i,738.*6

i,733.6

1865
1873
1881
1889
1822

1888
1897
1881
1889
1887

56,682
56,377
55,275
53,833
53,608

58,547
57,730
56,878
55,482
57,699

29,655
45,712
40,063
35,936
28,429

15,169
35,637
27,294
21,805 1
17,201 j

7,400.0
10,873.0
13,793.4!
2,923.7
5,920.0

7,378.0
9,711.0
13,798.4
2,723.7

22.0
1,162.0

4,287.0

4,287.0

200.0

286.4

236.4

1890
1869
1834
1865
1873

1891
1872
1894
1901
1873

53,273
53,160
52,720
52,087
51,733

64,205
55,545
53,270
53,684
54,773

10,037
32,722
42,938
35,999
27,777

4,151 |
19,033
37,371
21,819
13,028 j

5,390.0 J
3,938.0
2,121.0
.6,464.7
2,087.7

5,375.0
2,577.0
2,111.0
5,192.0
2,069-2

15.0
1,361.0
10.0
1,272.7
18.5

3,300.0

3,300.0

314.5
"3,421.8
15.0

314.5
"3,421.8
15.0

1868
1814
1867
1886

1868
1901
1889
1886

51,287
51,250
50,652]
50,142

52,127
51,521
51,913
51,622

38,973
38,469
35,416
39,231

30,337
31,076 (
25,228 !
27,633

2,114.6
11,200.0
2,916.4
5,725.0 I

2,114.6
8,640.1)
2,856.4
5,493.0

2,560.0 1
60.0
227.0

423.4
6,690.0
1,144.1

423.4
5,005.0
1,144.1

1

52
63
54
53
56

67
68
69
70
71
72
73
74
75
7ft
77
78
79
80
81
8?
83
84
85
86

T r o y , N . r"
Yonkers N . Y -

Houston, T e x
Somerville, M a s s . .
Kansas City, Kan*
Utica,N. Y
"Waterbury, Conn
Elizabeth, N . J
Schenectady, N . Y . . „ . . . . , . . .

Norfolk, V a
Fort Worth, T e x
Erie, Pa
Peoria, 111'.

87
88
89
90
9T
92
93
94
95
96
97
98
99
100
101

East St. Louis, 111
Holyoke, Mass

Bayonne,N. J.
South B e n d , I n d

102

im

104
105

Mobile, A l a
Allentown, P a
Pawtucket, R . I

,
i

1
i
1
'

i Includes population of cities as enumerated, except as stated In footnotes
* Includes es timated population of terri tory annexed since 1890.
* 3463.5 acres of land detached and 455.7 acres of land annexed.
< Water area includes 1,460 acres of land at times submerged.
* Exclusive of that part of the city area covered by the Hudson River.




Water.

i

(»)

1.0

4,875.5 1 4,875.5

544.6 | »2,707.8 1*2,707.8
305.0
:1
«2,4S9.0 i
800.0
i
t
t
* 760.0

si*6*
724.5
200.0
200.0
1S0.0 |
247.0

(»)

ioo.6

160.6
2,637.0

2,547.0

2,435.6

90.0

2,435.6

«610.6 1

«616.6

5,403.6
1,056.0
20.0

5,403.6
1,056.0
20.0

811.0
14,433.0
350,0
2,135.7

811.0
14,433.0
3S0.0
2,121.7

'275.0
3,203.0
22.0
C)

» 275.6
3,203.0
22.0
640.0

2,910.0

2,910.0

41.6
1.056.0
2,102.0

1,056.0
2,102.0

72.3
13.0

72.3
13.0

14.0

(«)

ii.6

• 61S.6 acres of land annexed and 2 acres of land detached.
1
14 acres of land detached and 289 acres of land annexed.
• Not reported.
• Not reported separately.
" 3,4215 acres of land annexed and 2.7 acres of land detached.

1,685,0

GENERAL TABLES.

83

TABLE 1—DATE OF INCORPORATION, POPULATION, AND AREA OF CITIES HAVING AN ESTIMATED POPULATION
OF OVER 30,000 ON JUNE 1, 1909—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 26.]
GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.
DATE OF
INCORPORATION
AS A CITY.

1

CITY.

AREA (ACRES) ANNEXED SINCE
JUNE 1,1900.

AREA (ACRES) JUNE 1, 1909.

POPULATION.

Decennial c e n s u s -

City nu

Estimated
as of June
1,1909.

First.

106
107
108
109
110

190S
1854
1886
1882
1907

49,929
48,927
48,806
48,799 |
47,483

50,510
50,217
52,450 |
51,678
48,443

42,345
30,667
24,671
34,159
39,647

46,322
26,189
23,853
24,963
35,005

7,897.1
5,964,0
12,260.0
4,924.2
6,400.0

7,657.1
5,929.0
12,000.0
4,924.2
5,913.6

240.0
35.0
260.0

i,ooo!o

Springfield, 111
B inghamton/N. Y

1SS9
1854
1871
1840
1867

486.4

770.8
120.1

111
11?
113
114
115

Little Rock, Ark
Springfield, Ohio
Atlantic City, N . J

1818
1857 !
1S31 i
1850
1854

1818
1886
1875
1850
1902

46,715
46,690
44,844
44,688
44,613

47,227
47,828
45,941
46,921
46,150

41,459
33,111
38,307 1
38,253
27,838

32,011
37,806
25,874
31,895
13,055

2,560.0
28,645.0
5,820.0
5,760.0
3,060.0

2,530.0
28,020.0
5,440.0
5,660.0 !
2,760.0

30.0
625.0
380.0
100.0
300.0

u,6ii"6

116
117
118
119
T>0

B a y City, Mich
Rockford, 111
York, Pa
Lincoln, Nebr
Chattanooga, Tenn

1865
1852
18S7
1871
1851

1907
18S0
1S87
1887
1901 1

44,492
44,240
43,702
43,635
43,634

45,166
45,401
44,750
43,973
44,604

40,747
31,051
33,708
40,169
30,154

«40,820
23,584
20,793
* 26,586
29,100

1S57
1863
1882
1870
1873

1903 ! |
1893 ! !
1882 ! [
1870
1891

43,531
43,330
43,280
43,005
42,999

43,684
44,696
44,404
44,115
44,395

33,608
29,282
33,664
37,175
28,157

1S36
1871
1851
1891
1836

1S36
1905
1851
1891
1907

42,620
42,523
42,495
42,032
41,396

43,697
43,916
43.028
42,094
41,641

1798
1889
1873
1840
1S79

1798
1891
1902
1S40
18SS

40,899
39,695
39,280
39,065
38,669

1866
18S4
1837
188S
1839

18S9
1907
1905
1S88
1903

1872
1S48
1864
1839
1815

1?1
l?? j

1?3
1?4
1?5
1?6
1?7
1?8
1?9
130

Haverhill, Mass
Salem, Mass
N e w Britain, Conn..
McKeesport, Pa
Wheeling, w . Va

131
13*>

131
134
136
136
137
13S
139
140
141
14°
141
144
146
146
147
148
149
150
151
152
151
164

Superior, Wis
B u t t e , Mont
Chester, P a . . . .
Montgomery, Ala
Woonsocket, R . I
Galveston, T e x
Racine, W i s
Elmira, N . Y
Quincy,111... . . .

....

....

N e w Castle, Pa
Auburn,N. Y
Joliet, IU

Oshkosh, Wis . . .

155
156
157
168
SanJuan,P.R




....

...

Latest

Total.
April 15,
1910.

June 1,
1900.1

June 1.
1890.1

|

Land.

Water.

Total.

Land.

Water.

i
!
5 9

7,071.8
5,702.0 !
2,200.0
4,839.5
3,724.0 !

6,316.8
5,510.0
2,165.0
4,836.9
3,304.0

756.0
2,995.2
192.0 |
518.0 ]
35.01 1
795.4 1
•350.0
2.6
832.0
420.0

31,007
26,386 1 i
23,031 27,412
24,558 1

4,601.5 I
2,890.8 1
3,072.0
22,000.0 ! !
7,280.0

4,376.5
2,890.8
3,060.0
20,500.0
7,190.0

225.0

35,956
25,998
35,254
34,227
38,878

30,801 |
16,519 j i
26,872 !
20,741
34,522

5,440.0 j |
8,438.5
5,014.0
2,240.0
2,050.0

4,827.0
8,418.0
5,014.0
2,236.8
1,345.0

41,040
40,384
39,806
38,494
39,165

39,441
31,091
33,587
36,297
30,470

33,300
11,983
24,379
30,311
10,723

3,042.0
27,000.0
11.406.0
7,680.0
3,300.0

3S,134
37,999
37,888
37,060 1
36,981

38,537
39,437 !
3S,136
38,125 !
36,981 I

33,988
24,404
30,346
28,204
37,789

* 27,302
17,853
21,883
20,830
29,084

3,000.0
5,122.0
4,211.2
5,632.0
4,989.2

2,985.0 j
5,031.0 j
4,211.2
5,532.0
4,989.2

1872
1905
1906
1S95
! 1907

36,978
36,976 i
3G,915
36,557
36,017

37,826 !
38,002
37,176 I
36,587
36,346

31,631
29,102
35,672
36.252
32,637 i

22,037
21,014
30,893
31,494
22,535

18,163.0
2,960.0
4,747.0
5,141.0
2,561.0

17,963.0
2,900.0
4,546.0 1
3,715.0
2,54L0

1869
1832
1848
1888
1852

j 1889
1893
t 1906
1 1SS8
1S70

35,620
35,502
34,283
34,268
34,193

30,280
40.065
34,668
35,403
34,670

28,339
23,272
30,345
23,094
29,353

11,600
22,746
25,858
11,665
23,264

5,915.0
3,566.5
5,440.0
546.0
2,520.0

5,815.0
3,516.5
5,390.0
546.0
2,430.0

100.0
50.0
60.0

1864
1892
1853
1857

1882
1892
1853
1894

33,678
32,712
32,615
32,452

3-1.259
33,484
33,062
32,452

31,036
24,336
28,284
34,072

25,448
11,068
22,836
27,909

31,264.0
2,176.0
5,228.4
1,440.0

28,320.0
1,988.0
4,940.6
1,270.0

2,944.0
188.0
287.8
170.0

1873
1856
1850
1SS6

1900
1S56
1894
1903

31,935
30,176
30,130
26,235

32,073 1
30,417
30,309
26,259

26,023
28,895
28,301
26,001

9,943
25,090
24,918
8,062

9,600.0
5,866.5
843.0
4,072.5

9,600.0
5,330.9
729.0
3,872.5

535.6
114.0
200.0

1511

1902

47,315

48,716

32,315

<*>

3,655.6 ]

3,655.6

1

•

2,858.0
23,400.0
11,106.0
7,290.0
3,300.0

5.9
1,600.0
770,8
120.1

* 1,014.0 1

2,617.6
51S.0
795.4
•350.0
832.0

'804.0

*804.0

iaiTo

124.0

5,520.6
1.0
136.9

5,520.0
1.0
136.9

*4."6
2,660.6

2,666.6

i,mo

i,mo

131.6

m.6

234.0
S73.9

234.0
873.9

20.6

20.6

3,840.0

3,840.0

377.6

i2.6

1,500.0
90.0
613.0
20.5 1
3.2
705.0
184.0
3,600.0
300.0
390.0
15.0
91.0
100.0
200.0
60.0
201.0
1,426.0
10.0

*4."6

90."6

i Includes population of cities as enumerated, except as stated in footnotes.
*3 Not reported.
Detached.
* Includes population of territory annexed since 1890.
* Census of 1890 inaccurate. Population for 1890 estimated as mean between that of 1880 and 1900.
*7 294.1 acres of land annexed and 644.1 acres of land detached.
821 acres of land annexed and 17 acres of land detached.

I

\r

t

FINANCIAL STATISTICS OF CITIES.

84

T A B L E 2 . - N E T R E C E I P T S F R O M R E V E N U E S A N D N E T P A Y M E N T S F O R G O V E R N M E N T A L COSTS, C L A S S I F I E D
*

(For a list of the cities arranged alphabetically by states, with the number

NET RECEIPTS* FBOM BEVENUES.

crrr, AND DIVISIONS OF ITS
GOVERNMENT.

Total.

Property,
business,
and poll
taxes.
(Table 3.)

Grand total.
Groupl
Group II
Group III
Group IV

Special
assess­
ments.

Licenses
and
permits.

Depart­
mental
fees,
charges,
a n d sales.

Fines
and
forfeits.

Gifts,
dona- ,
Rents
S u b v e n ­ tlons.and;
Escheats. tions a n d pension I n t e r e s t . a n d priv­
ileges.
grants. contribu­
tions.

Public
service
enter­
prises.

(Table 3.) ( T a b l e 3.) (Table 4.) (Table 5.) (Table 5.) ( T a b l e 5.) ( T a b l e 5.)! ( T a b l e 6.) ( T a b l e 6.) ( T a b l e 7.)

[$671,126,290 [$424,769,125 [$47,529,245 |$57,060,5O3 [113,071,645 1*3^843^414

$10,464 [$28,052,160 $4,743,130 ,$9,902,531 $8317,438 $73,436,035

9,263,379 J2,304,506
678,466
1,740,870
517,138
1,312.153
343,304
755,243

9,362 16,151,254 0,419,165 [7,336.737 6,412,616 47,075,784
334.557 1,299,423 1,634.805 12,301,138
646 5,831,617
714,102
199,131
456 4,391.410
537.435 10,105,011
452,200
1,077,879
790,277
232,582 3,944,702

437,518,667
118,277,901
77,758,880
37,570,842

,

287,581,456 131,026,852 126,937,556
67,696,256 8,101,535 18,658,588
46,192,656 5,593,501 8,195,887
23,298,757 2,807,357 3,268,472

GKOITP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
1
2

New York, N . Y
Chicago, HI

3 | Philadelphia, P a

$168,045,893 $124,646,858 $6,717,004 $9,915,903 $1,145,949 $1,002,788

$1,807,890
340,585

7

Cleveland, Ohio

10,278,566
3,866,531
11,324,527
4,079,707
3,314,918

606

75,722

| 36,626,039

20,379,189

2,324,456

909,001

1,751,849

55,337

2,789,871

353,160 2,191,035

120,929

5,751,162

36,558,951
67,088

20,319,204
59,985

2,324,456

909,001

1,745,085
6,764

55,387

2,789,871

353,160 2,190,606 '
339

120.029

5,751,162

19,668,156

11,773,339

1,494,824

2,578,709

492,251

107,373

$21

140,920

402,578

393,629

2,001,269

8,206,208
3,567,131

1,494,824

2,578,709

444,272
47,979

96,371
11,002

21

140,920

293,313
109,265

393,589
40

2,001,269

9
City corporation

11

City corporation
Hamilton County
13

14

15 1 N e w Orleans, La
16

Washington, D . C




340,535

2,015

117,309

15

233,243
283,243

247,623

272,092

641,001

154,037

752

0,491 1,841,054

13S,3*<3

124,307

3,784,029

318,017

133,966

7,757

2,546

541,696

16,784

206,748

521,404

1,412,088

j 8,377,528

1,422,471

1,522,514

552,471

25,025

1,079

248,786

66,425

415,270

102,143

1,205,927

8,466,200
1,800,539
3,672,900

3,889,745
1,266,498
3,221,285

1,410,476
11,995

1,225,849 i
296,665 !

331.276
145,154
76,041

3,540
21,485

951
128

7,207

2S0.192
53,720
72,358

102,037
106

1,205,927

16,867,766

11,342,808

941,582

1,036,127

440,626

72,892

156

805,065

71,127

182,532

111,778

1,863,073 1

12,854,610
2,236,152
1,777,004

8,328,333
1,402,485
1,611,990

875,265
66,317

1,027,891
8,236

129,149
298,909
12,568

63,443
9,449

156

339,815
364,513
100,737

65,025
6,102

104,142
33,438
44.952

103,266
1,755
6,757

1,818,281 1
44,792

9,404,066

I 5,548,706

865,536

783,859

345,895

12,985

797

683,201

23,598

96,352

78,091

965,046

8.484,258
919,808

5,202,314
346,392

471,341
394,195

762,797
21,062

206,338
139,557

6.966
6,019

797

676,986
6,215

23,484
114

90,098
6,254

78,091

065,046

167,464

33,752

22,469,654

1,189,737 1

1 9,586,616 1 6,499,478

083,038

842,583

5,506,321
993,157

683,638

842,583

1

79,820

8,204,101 [ 1,102,027

8,447,090
1,139,526

*12

5,178,530

33,051,786
4,912,216
12,415,185
4,485,242
3,680,928

City corporation
Allegheny County

Buffalo, N . Y

5,426,153

211,146 2,290,147
103,714
887
608,442
15,784
76,025
84,619
40,265
6.348

5,281,692

8

10

566,128

$843,679 $1,651,932 $19,801,372

197,129 1,005,675 2,431.702

8,593,089

IM

5

573,274
941,084
6,523
168,563
71,759

$512,512

8,592,483

St Louis, Mo

6

568,158

J 58.545,357 32,864,249

i
4

1,761,203

5,357,414

97,827
69,637 !

4,788
243,998

59,218

85

• 196,024

15,271

152,322

153,102

842,897

27,350
6,402

15,253
18

131,865

153,059
43

842,897

85

146,297
49,727

10,965,000

7,068,491

1,582,036

943,257

486,257

29,650

1,486

674,194

19,683

12,818,178;

7,665,034

1,166,813

412,546

380,688

28,299

522

220,836

82,481

3,648,022
8,227,130
1,676,647 ; 1,399,547
2,914,401 1 2,617,465

1,126,428
40,385

412,546

178.771
196.714
5,203

16,474
11,800
25

522
4,681
216,155

20,457
21,071

138,875

1,452,020
57,137 1,381,463
14,586
5,864
65,971
19,480

306,620

1,102,319

303,448
3,070
102

1,102,319

7,889,700

5,210,098

740,623

715,118

174,274

38,797

263,835

26,993

^60,601

6,734

652,627

6,866,623
1,023,077

4,386,422
823,676

738,914
1,709

715,118

47,570
126,704

38,797

263,835

26,993

42,025
18,576

6,731
3

600,218
52,409

9,532,625 |

5,349,528

624,024

894,257

317,045

22,512

863,862

15,220

94,794

183,669

1,167,714

8,234,895
1,297,730

4,339,531
1,009,997

624,024

872,372
21,885

177,360
139,685

13.743
8,769

784.228
79,634

15,220

58,911
35,883

181,792
1,877

1,167,714

7,167,567 |

5,030,711

934,967

15,304

264,639

36,114

452

196,450

22,826

71,911

74,136

520,057

13,370,404 J 5,151,684

644,025

420,855

207,801

103,9S0

1,466

6,226,219

13,982

1,776

13,665

580,051

i Net receipts from revenues are the net receipts from the public on revenue account.
* Net payments for governmental costs are the net payments to the public for expenses, interest, and outlays.

GENERAL TABLES.

85

BY DIVISION OF THE GOVERNMENT, SOURCE OF RECEIPT, AND OBJECT OF PAYMENT: 1909.
assigned to each, see page 78. For a text discussion of this table, see page 27.)

EXCESS OP RECEIPTS FROM
REVENUES OVER—

NET PAYMENTS * FOR GOVERNMENTAL COSTS.

Expenses and interest.

Excess of
payments for
governmental
costs over
receipts from
revenues.

Expenses.
Outlays.

Total.
Total.
Total.

Expenses
other than of
public service
enterprises.
(Tables.)

Expenses of
public service
enterprises.
(Table 9.)

Interest.
(Table 10.)

Payments for
governmental
costs.

Payments for
expenses and
Interest.

(Table 11.)

$771,147,295

$511,624,142

$438,878,667

$407,624,489

$31,254,178

$72,745,475

$259,523,153

•$110,019,329

506,591,138
134,970,357
86,977,067
42,608,733

346,754,256
79,398,879
57,580,594
27,890,413

296,057,847
69,052,889
49,690,442
24,077,489

276,908,301
63,718,622
44,843,731
22,148,835

19,149,546
5,334,267
4,841,711
1,928,654

50,696,409
10,345,990
7,890,152
3,812,924

159,836,882
55,571,478
29,396,473
14,718,320

»73,866,120
»19,583,208
•10,215,386
•6,354,615

3

$9,998,324

$159,502,148

•4,793,649
•2,890,752
a 997,199
•1,316,724

90,764,411
38,879,022
20,178,286
9,680,429

GROUP I . - C I T I E S HAVING A POPULATION OF 300,000 OR OVER IN 1909.

1

1

$116,373,485

$145,118,155

$28,744,670

$69,959,555

40,874,107

37,394,790 |

35,180,215

2,214,575 |

3,479,317

18,099,880

428,630 j

33,540,310
5,931,215
11,793,031
4,147,728
3,561,703

23,137,821
4,653,944
9,297,408
2,663,725
1,121,209

21,151,499
4,305,218 1
9,277,541 1
2,181,637
478,895

19,080,160
4,305,218
9,277,541
2,181,637
335,659

2,071,339

10,402,489
1,277,271
2,495,623
1,484,003
2,440,494

488,524 I
1,018,999

143,236

1,986,322
348,726
19,867
432,088
642,314

44,342,297

30,577,366 |

27,796,025 |

25,531,385

2,264,640

2,781,341

13,764,931 [

7,716,253 j

6,048,673 j 3

44,270,467
71,830

30,505,536
71,830

27,725,265
70,760

25,460,625
70,760

2,264,640

2,780,271
1,070

13,764,931 !

7,711,516
4,742

6,053,415
*4,742

21,808,369

13,748,507

12,973,565

11,917,874

17,571,476
4,236,893

10,991,430
2,757,077

10,216,488
2,757,077 [

26,048,201

22,902,288

15,754,150

10,070,681

15,135,478

9,715,108

8,346,017 |

5,778,495 1
1,109,446
2,827,167 I

4,640,225 !
1,001,568 [
2,704,224 j

8,404,832
2,933,491
3,797,155
20,160,677
13,303,981 1
3,167,136 |
3,689,560 J

1

10,610,301 |

8,057,000 j |
1,910,733 '
I
2,372,172;
6,939,544

9,724,938 1
885,363

$109,645,223

6,176,400
763,144

1

9,913,965
258,272
3,117,777
1,821,517
2,559,719

8,059,862 j

2,140,213 j

5,919,649

774,942

6,580,046
1,479,816

1,921,980
218,233

4,658,066
1,261,583

18,645,068

17,182,130

1,462,938

4,257,220

3,145,913

7,722,239

5

8,621,775

7,703,701

918,074

1,448,906

5,683,469

3,287,016 1

2,396,453

6

7,839,563

506,454

1,369,091

5,420,370

1,195,839

4,224,531

7

4,133,771
1,001,568
2,704,224

506,454

1,138,270
107,878
122,943

2,626,337
1,824,045
969,938

i,i32,952 |
124,255

2,687,705 I
691,093 |
845,733

4,576,326

61,368

971,938

1,601,609

7,320,772

3,292,911

4,027,861

0,958,871 |
1,640,916 1
2,638,509

6,018,119
1,609,730
2,638,509

940,752
31,186

1,098,129
269,817
233,663

5,246,9S1
1,256,403
817,388

449,371
930,984
1,912,556

4,797,610
325,419
4 1,095,168

6,562,003

6,047,796

514,207

377,541

3,670,757 |

1,206,235

2,464,522

1,240,680

10,266,358

5,838,501 |
723,502

5,324,294
723,502

514,207

337,899
39,642

3,548,533
122,219

34,445

2,307,858
156,664

7,296,645

j

6,678,031

618,614

796,440

3,037,355

1,543,S24

1,493,531

618,614

749,920
46,520

2,844,266
193,089

1,574,990

3i, i66

1,269,276
224,255

104,033

4,076,872

1,741,689

7,177,814
915,271

6,427,894 j
868,751

5,809,280
868,751

12,706,689

8,629,817

8,525,784

8,525,784

9,359,904 1

7,670,090

8

9

1ft

2,335,183

11

7,181,324

488,766

1,689,814

5,194,478

I

1,736,204

3,458,274

12

4,448,954
1,145,994
1,586,376

48S,766

1,551,961
87,927
49,926

3,211,503 1
774,755
1,208,220

1,474,054
332,029

1,737,449
442,726
1,278,099

1

5,181,340

274,276

424,294

2,825,898

1

816,108

2,009,790

5,0S3,1S0 1
796,730

4,678,176 1
777,440

4,445,5S7
735,753

232,5S9
41,637

405,004
19,290

2,545,340
280,558

761,897
54,211

1,783,443
226,347

1,213,321

2,588,110

984,932

1,603,178

1,746,654
841,456

30S,527
676,405

1,438,127
165,051

J

14,554,382

1

9,701,184
2,00S,676
2,844,522

6,4S9,6S1 1
1,233,921
1,636,302

4,937,720
1,145,994
1,586,376

J

8,705,808 1

5,879,910

5,455,61G

1

7,628,520 |
1,077,283

[

j

7,929,447 j

6,716,126 1

6,392,972

323,154

8,543,422 1
1,974,135

6,796,768 I
1,132,679

5,841,707 1
874,419

5,518,553
874,419

323,154

7,912,011

5,427,237

4,242,967

3,911,402 [

8,649,195

8,199,595 |

7,723,203 ■ ^

955,061
258,260 1

331,565

1,184,270

2,484,774

476,392

449,600

4,503,886

1
|

69,879

744,444
217,323

13

14

1,740,330

15

4,721,209

16

• This amount is the total for those cities reporting an excess in this column, and not the excess for all cities whose transactions are summarized on this line.
* Excess of payments for expenses and interest over receipts from revenues.




4

774,942

10,022,0S0 1
1,108,360

13,153,081

$622,154
337,514
119,225

1

<*

1,055,691

8,093, OSS

10,517,557

17,671,250 j

1,055,691

11,130,440

J

$22,927,738

$47,031,817 I

9,160,797
2,757,077

11,238,290

12,839,905

|
1

1

$6,728,262

58,973,9S7 [

$215,077,710

FINANCIAL STATISTICS OF CITIES.

86

T A B L E 2 . - N E T R E C E I P T S FROM R E V E N U E S A N D N E T P A Y M E N T S F O R G O V E R N M E N T A L C O S T S , C L A S S I F I E D
(For a list of the cities arranged alphabetically by states, with the number
GROUP IL-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
NET

BECEIFTS* PBOM EEVENUK3.

*
Gifts,
dona-

Depart­
mental
fees,
charges,
and sales.

Fines
and
forfeits.

$893,134

1146,024

539,301

$229,825

$39,0S7

$90,125

$39,557

$377,1S7

717,543 2,131,943

58,439

66,147

1,020,542

13,721

42,021

23,463

1,053,560

717,543 2,131,943

56,663
1,776

66,147

13,721

17,021
25,000

22,093
1,370

1,053,560

233,806

56,288

5,544

1,257,883

City number,

CITY, AND DIVISIONS OF ITS
GOVEBNMENT.

Total,

Property,
business,
and poll
taxes.

Licenses
and
permits.

17

$6,2S0,566

$3,961,998

$4&4,32S

8,577,799

3,441,415

7,403,523
1,174,276

3,324,827

Special
assess­
ments.

Subven­
Escheat3. tions and
grants.

t a n

fe o „V

City corporation

6,727,595

19 Jersey City, N. J

6,078,836

20

116,583
3,725,218

542,816

535,419 1,036,303 |

42,087

60,243

535,419 1,036,303

34,284 !
7,803
61,943

60,243

J 4,627,218

2,646,422

292,684 1,130,577

3,305,586
1,321,632

1,634,475
1,011,947

292,684 1,130,577

4,828,045

2,849,722

540,884

10,450,472

|

Public
serrTe
enter­
prises.

783,059

8,142

13,037

96,802

119,178

490

55,500

1K,005

873,593

490

20,234
29,266

191,180
825

873,598

ii9,i73

m

51,712
10,231

22,851

91

126,180

33,442

8,874

3,519,547

387,642 4,723,804

62,904

50,283

9,083,982
1,366,490

2,547,915
971,632

387,642 4,723,804

52,979
9,925

50,283

24 Providence, R. I

5,060,143

3,429,227

317,349

64,319

i48,188

4,901

?5 Rochester, N. Y

5,361,985 1 -3,228,959 j 228,020

973,414

55,953

17,742

437

5,227,301
134,684

3,094,275
134,684

228,020

973,414

55,953

17,742

437 1

82,333

?6

4,250,362

2,468,254

418,129

520,950

77,066

24,057

137,922

?7 Denver, Colo

6,023,807 | 3,705,003 j

445,132 1 1,348,727

196,847

24,906

82,981

3,893,499
1,132,567
997,741

1,816,383
902,060
986,560

437,697 1,348,727
7,435

71,744
122,597
2,506

19,790
5,116

82,9Si

4,890

?8

5,543,285

2,607,542 |

456,594 1,335,385

13,749

25,131

356,354

1,364,932
977,713
264,897

456,594

1,335,335

11,505
2,244

25,131

W ' Columbus, Ohio

3,828,598
1,338,202
376,485
3,720,811

2,338,924

291,796

465,937

67,321

9,458

o

2,770,692
950,119

1,483,377
855,547

291,796

465,937

54,556
12,765

9,458

2

3,405,088

2,189,066 1

143,378

464,770

46,543

1,731

23

2,491,434
913,654

1,371,870
817,196

143,378

464,770

fi! SI

4,588,289
1,490,547

3,164,013
1,830,538
1,333,475

i,656,542

22,851

1,731

23

6,268

20

21
City corporation.........
22 Louisville, Ky..
23 Seattle, Wash

County supervisors' fund.

City corporation

Toledo, Ohio
City corporation

37

3,003,383

2,234,888

12,899

145,772

32

2,406,495

1,368,014

224,546 i

220,101

33 Syracuse,N. Y

3,034,696

1,965,803

172,686 1 432,157

City corporation
County supervisors' fund.

2,993,054
41,642

1,924,161
41,542

172,686

2,162,257

1,741,874

189,901

City corporation
School district
Borough of Fairhaven,
East.

2,126,092 |
27,429
8,736

1,703,240
25,195
8,439

189,901

1,576,074 1

34

35

106,2S2

33,840

103,020
3,262

33,840

2S3,U3

25,OSS
4,7SO

291,629

38,623

113,909

32,605

757,0S7

334,933

77,123

67,197

67,537

1,109,497

77,128

67,197

67,537

1,109,497

32,412

21,177

101,419

205,829

735,326

82,333

24,189

65,605

57,232

628,101 1

24,189

05,605

57,232

628,101

4,042

19,860

115,863

464,219

7,368

41,124

120,085

51,634

23,778
11,253
6,083

118,856
1,115
114

51,634

5,310

28,306

35,412

679,502

356,354

5,252
58

28,306

33,579
1,833

567,914

76,039

1,055

46,689

19,795

403,745

1,055

40,921
5,768

19,795

403,745 !

384,933
1 I

76,039
75,936
75,936

"**2,47s"

ili,588

3,880

61,106

110,089

308,566

3,880

51,784
9,322

109,452
637

308,566

6,236

110

33,529

21,621

388,983

80,226

5,000

2,223

24,221

364,869

12,625

32,679

244

324,483]

26,512

6,730

69

GO,703

12,625

32,079

244

324,483

53,335

34,772

19,183

75,686

7,031

35,494

3,807

1,170

53,339

33,953
572
217

19,183

74,289
1,397

7,031

35,491

3,492
265
50

i»no

105,538

432,157

207,522

203,852

5,633

17,270

267,522

203,852

2,787
2,851

17,270 |

2,036,436

1,372,258

198,990

104,445

27,181

8,214

37

2,472,388 | 1,570,838

284,026

395,135

49,292 !

12,720

1,777,844 j 1,203,799
694,544 j
367,039

9,480
274,546

395,135 |

43,583
5,701

7,759
4,961




29,868

6,245
8,299

60,703

955,440

Memphis, Tenn

14*544

69

375,330
580,110

33 Fall River, Mass

233,113

6,730

'884,480
691,594

City corporation

!

86,020

City corporation
School districts
36 Paterson, N. J

39'

-

Rents
and priv*
lieges.

contribu­
tions.
(Tabic
5.)
(Table 5.) (Table 6.) (Table 6.) (Table 7.)
(Table 3.) (Table 3.) (Table 3.) ! (Table 4.) (Table 5.) (Tabloo.)

18

no

ntCreSt

17,648
3,095

105,538

3,166
3,166
211

242,312

3,161

32,880

46,784

68,771
35,086
33,635

3,824

24,666

62,612

504J

2,640
1,134

18.591
6,075

61,262
1,350

5o71

2,034,546
1,644,470
9,018
6,714
41,332
10,813
5,666
23
73,168
' 2,314,085 I' 1,469,833
54,856 1
134,991
36,855 1 17,456 1
203,250
10,649
1
i Net receipts from revenues are the net receipts from the public on revenue account
*Net payments for governmental costs are the net payments to the public for expenses, interest, and outlays.

9,132

234,160

13,492

372,7021

GENERAL TABLES.

87

B Y D I V I S I O N O F T H E G O V E R N M E N T , SOURCE OF RECEIPT, A N D OBJECT O F P A Y M E N T :

1909—Continued.

assigned to each, see page 78. For a text discussion of tnte table, see page 27.]
GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
EXCESS OF RECEIPTS FEOM
BEVENUES OVEB—

NET PATMENTS * FOE GOVESNMENTAL COSTS.

Expenses and interest.

Total.

Expenses.

•

Outlays.

Total.
Total.

|

J

|

'
j

j

j

>>
(Table 10.)
$406,342

(Table 11.)
$2,844,653

$3,989,961

$179,915

$1,704,348

17

3,958,687 |

3,616,293

342,394

423,64S|

8,176,538

3,981,074 j

4,195,464

18

11,012,358
1,546,515 !

3,064,689
1,317,646

2,670,161 i
1 JESS, 526

2,327,767 i
1,258,526

342,394

394,528 j
29,120 1

7,947,669
228,869

3,608,835 1
372,239

4,338,834
»143,370

5,589,212

4,419,781 1

3,648,797

2,948,384

700,413

770,984

1,169,431

6,247,181 |

3,763,618

3,442,823

3,107,071

335,752

320,795

2,483,563

4,5S4,130 I
1,663,051 !i

2,546,558
1,217,060

2,33S,788 1
1,104,035

2,003,036
1,104,035

335,752

207,770
113,025

2,037,572 j
445,991

172,504

4,913,148 I

2,963,722 1

2,802,015

2,779,464

22,551

161,707

1,949,426

285,930 1

1,663,496

3,664,619
1,248,529 !

1,903,258 |
1,060,464

1,786,391 1
1,015,604 j

1,763,840
1,015,624

22,551

116,867
44,840

1,761,361
183,065 1

359,033

1,402,328
261,168

5,993,711

3,492,851

3,021,561

2,776,353

245,208

471,290

2,500,860

16,427,023 j

4,540,282

3,420,181

3,012,048

408,133

1,120,101

14,625,062
1,801,961

3,308,668 !
1,231,614

2,311,419 1

1,903,286

403,133

1,108,762

1,108,762

997,249
122,852

3,272,477

3,079,454

193,023

491,500

941,901

1,296,171

24

235,456

428,045

1,954,292 1

349,457

1,604,835

25

235,456

428,045

1,954,292

362,999

1,591,293
13,542

339,854

$4,169,876

$1,140,305

$1,138,383
168,345 1
_

4,159

73,103 |

2,307,814

19

2,315,218

20

2,041,731
273,487
21

22

1,165,666

1,335,194

11,886,741

5,976,551 1

5,910,190 J 23

11,316,394
570,347

5,541,080
435,471

5,775,314
134,875
354,270

4,705,878

3,763,977

5,711,442 1

3,757,150

5,590,300
121,142

3,636,003 1
121,142

3,329,105
3,207,963
121,142

3,093,649
2,972,507
121,142

4,590,216

3,222,479

2,757,563

2,582,583

174,975

464,916

1,367,737

5,440,215 |

4,116,194

3,809,851 1

3,734,767

75,084

306,343

1,324,021

3,403,252
759,868
1,277,095

2,249,166
759,868
1,107,160

1,963,839
738,852
1,107,160

1,888,755
738,852
1,107,160

75,034

285,327
21,016

1,154,086
i69,935

279,354

6,807,810 |

3,036,599 I

2,558,906 j

2,105,011

453,895

477,693

3,771,211

1,264,525

2,506,686

5,0S7,153
1,281,416
439,241

1,914,482
817,255
304,862

1,485,858
807,631
265,417

1,297,380
807,631

188,478

3,172,671
464,161
134,379

1,258,555

265,417

428,624 !
9,624 ;
39,445 1

1,914,116
520,947
71,623

4,227,551

2,522,818

2,069,099

1,811,185

257,914

453,719

1,704,733

506,740
558,691

i3t542
|

1,355,989
713,110

1,093,075
713,110

257,914

418,573
35,146

3,711,105

1,774,562
743,256
2,218,413 j

1,883,015

1,762,547

125,463

330,398

1,492,692

306,017

2,614,188
1,096,917

1,475,796
742,617

1,173,029
714,986

1,047,561
714,9S6

125,468

302,767
27,631

1,138,392
354,300

•122,754
183,263

3,346,832

2,406,412

2,189,337

2,092,163 '

97,174

217,075

940,420

343,449

214,642 |

141,789

344,880

1,027,883

26

583,592

1,907,613

27

490,247
372,699

1,644,333
372,699
•109,419

56,786

62,756

1,554,821
149,912

1,197,993
I
si,95i

23

29

996,130
201,863
1,186,675

30

1,015,638
171,037 1
j

#

259,910

596,971

31

604,790

32

592,749

33

2,146,585

1,801,705

1,659,916

1,445,274

3,884,593 j

2,441,947 j

2,074,624 1

1,982,263

92,361

367,323 |

1,442,646

849,897

3,836,912
47,681

2,394,266
47,681

2,026,943
47,681

1,934,582
47,681

92,361

367,323

1,442,646

843,858
6,039

2,266,842 1

1,912,071 j

1,762,546

1,761,841

705

149,525 |

354,771 j

104,585

250,186

705

149,456
26
43

351,814
2,957

109,294

4,287
422

242,520
7,244
422

102,040

622,113 1

253,412

368,701

313,356

59,944

279,700
89,001

178,464

502,950

36

694,423

37

2,235,386
23,142
8,314

l7s83,572
20,185
8,314

1,734,116
20,159
8,271

1,733,411
20,159
8,271

1,829,486 1

1,207,373

1,105,333 j

1,105,333

1,197,836 j
631,650

1

u

1

4,382,335 |

3,329,383
898,168

j

$4,576,218

Interest.

Payments for
expenses and
Interest.

12,558,873

$7,420,871
1

Expenses
of
other than of Expenses
service
public service public
enterprises.
enterprises.
(Table 8.)
(Table 9.)

Excess of
payments for
governmental it
costs over
Payments for
receipts from governmental
revenues.
costs.

604,780 |
602,593 j

553,326 |
552,007

!

,

598,738
»6,039

1

553,326
552,007

51,454 1
50,586

593,056
29,057

1,8*7,972

1,326,605

1,325,732

873

206,881

324,486

2,694,326

1,777,965 !

1,470,053

1,475,432

1,226

301,307

916,361

221,938

1,858,397
835,929

1,154,116 j
623,849

886,964
589,694

835,738
589,694

1,226

267,152
34,155

704,281
212,080

80,553
141,385

1

2,083,348 |

1,624,842

48,802
458,506
230,681
95,114
734_nsft
1 920 005 :
ooi too
1
221,921
1,275,729
1,497,650 .1
»Excess of payments for expenses and interest over receipts from revenues.

1

3,048,173 !




1,819,178 1

'.**

r

1,533,486 j

1,394,161

34

623,723
70,695
409,704

1,299,047

35

38

494,^07 1 39

FINANCIAL STATISTICS OF CITIES.

88

TABLE 2.—NET RECEIPTS FROM REVENUES AND NET PAYMENTS FOR GOVERNMENTAL COSTS, CLASSIFIED
[For a list of the cities arranged alphabetically by states, with the number
GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909—Continued.

CITY, AND DIVISIONS OF ITS
GOVERNMENT.
1

Total.

Licenses
and
permits.

Special
assess­
ments.

Depart­
mental
lees,
charges,
and sales.

Fines
and
forfeits.

Gifts,
dona­
Subven­ tions,an
Rents
J
Escheats. tions and pension Interest. and priv­
grants. contribu­
ileges.
tions.

Public j
serviceenter- j
prises.

(Table 3.) (Table 3.) (Table 3.) (Table 4.) (Table 5.) (Table 5.) ^Table 5.) (Table 5.) (Table 6.) (Table 6.) (Table 7.)

40
41

Property,
business,
and poll
taxes.

Oakland, Cal
City corporation
RobM district....

42 Grand Rapids, Mich
43 Nashville, Tenn
44
45 Cambridge, Mass
46 Dayton, Ohio

j

City corporation
School district

12,597,860

$1,519,775

$172,4S1

$74,209

$9,023

$14,347

$64,362

$29,205

$7,202

$105,624

3,119,559

1,329,904

286,050

939,124

2S,9GS

59,298

450,167

2,837

5,410

5,510

12,291 j

1,258,514
67,935
3,455

286,050

939,124

2S,69S
270

59,298

2,837

4,921
489

5,510

12.291

1,245,927

77,312

341,620

63,636

5,091

199,370

4,462

46,257

1,C09

199,374

987,205

60,068

8,398

25,892

32,660

242,203

5,500

17,197

57,958

204,413

1,600,325

136,569

36,858

41,589

7,060

3,307

471

45,14S

12,739

217,718

2,055,613

3,908

53,202

64,025

7,520

4,931

916

85,541

16,860

390,863

6,647

53,633

COS

IS,931

26,775

189,015

635

13,247
5,684

20,775

189,015

$350,464

\mn-M

City number.

NET RECEIPTS* rROM REVENUES.

1,272,938
639,822

1,358,779
784,539
574,240

887m

134,507

34,9S4

88,854

134,507

28,719
6,265

li

450,167

53,633

$601,632

GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.
Albany, N. Y

$2,041,906

$1,277,549

$134,449

$159,616

$8,834

$2,286

$42,715

$9,433

$56,136

$424

Bridgeport, Conn..

1,463,365

1,129,849

142,045

79,990

21,439

12,493

58,135

3.972

9,950

5,384

103

Spokane, Wash..-.

2,920,301

1,057,925

240,587

814,664

94,658

39,541

172,277

10,257

7,024

10,566

472,802

2,290,841
629,460

609,322
448,603

240,587

814,664

88,133
6,525

39,541
172,277

8.627
1,630

7,024

10,141
425

472.802

City corporation..
" ' ' district.
disti
School
Hartford, Conn.

2,448,479

1,873,928

76,107

39,790

43,877

5,848

59,667

1,245

43,341

24,234

250,442

2,145,221
303,258

1,578,860
295,068

76,107

39,790

39,245
4,632

5,848

58,907
760

1,230
15

41,074
2,267

23,718
516

280,442

1,460,484

784,000

59,506

296,728

4,460

1,344

85,123

1,232

230

227,861

1,151,512
308,972

561,791
222,209

59,506

296,728

2,996
1,464

1,344

85,123

1,066
166

220
10

227,861

52 Trenton, N . J .

1,485,718

560,118

128,450

129,250

30,079

6,280

226,680

53 San Antonio, Tex..,

1,155,090

951,425

' 43,092

16,849

12,470

$197

City corporation..
School district....

804,442
350,648

714,681
236,744

43,092

15,194
1,655

12,470

197

54 New Bedford, Mass...

2,006,636

1,540,145

5,993

44,293

62,638

3,272

4,821

55 Camden, N . J

1,408,043

683,937

135,314

42,600

15,178

3,494

261,406

576

56 Dallas, Tex

1,516,504

1,065,861

41,405

34,597

24,791

9,809

92,036

57 Salt Lake City, Utah.

2,250,375

1,089,146

279,047

365,413

42,487

5,716

222,846

City corporation..
School district

1,579,242
671,133

650,483
438,663

279,047

365,413

36,917
5,570

5,716

1,895,047

1,374,188

6,162

94,325

69,591

1,018,233

669,115

6,982

29,186

14,016

2,227,816

1,599,575

98,313

52,902

87,320

j 1,825,848

City corporation..
School district...,
Reading, Pa..
City corporation.,
School district...,

58 Lynn, Mass
59 | Wilmington, Del

,

60 Springfield, Mass
61

sMoines, Iowa

222

371,629

5,340

8,522

19,370

106,500

6,029

836

1,226

16,406

106,560

637
5,392

675
161

1,090
136

16,406

75,820

10,413

259,241

13,344

23,113

229,081

2,797

16,318

10,834

217,834

4,054

2,400

9,415

229,851

2,400

9,415

229,851
301,450

222,846

4,054

13,169

3,610

7,093

15,254

10,20-5

6,289

34,9S0

97

6,836

27,646

223,086

6,965

4,011

2,750

22,724

20,053

333,203

36,156

442

8,032

13,689

13,803

8,032

13,537
152

13,803
151,572

1,214,259

110,743

357,268

43,959

27,497

City corporation
School district
62 Lawrence, Mass.

1,228,913
596,935

663,663
550,596

110,743

357,268 j

34,370
9,589

27,497
36,156

442

1,302,658

940,269

141,576

23,476

23,755

6,745

63 St. Joseph, M o -

3,226

1,493

3,205

7,341

1,231,193

736,297

120,948

264,670

8,109

8,400

72,114

739

15,196

1,410

3,310

864,645
366,548

450,394
285,903

120,948

264,670

8,400 ..

739

8,110
7,086

1,239
171

3,310

1,527,190

1,102,834

101,421

58,172

6,835
1,274
7,708

126 L

34,215 1

7,333

5,942

343

209,096

1,420,005
61,291
45,894

1,004,490
52,468
45,876

101,421

58,172

7,182
526

10S

26,107
8,108 I

,333

5,753
1S9

343

209,096

23,975 I

220,234 I

City corporation.
School district...
64 T r o y , N . Y .
City corporation
School district
County supervisors'!und.
65

Yonkers,N.Y




72,114

"18*
1,410,344
94,577
96,776 I
9,399
3,027
33,543 S 8,388
10,664
\ X J ™iptA f ° , m d e m i e s are the net receipts from the public on revenue awwmt
»Net payments for governmental co.ts are t £ net p a y m e S t s A o & p ^ S t ^ S S S S i m , intorct, and outlays,
[ 1,910,927

GENERAL TABLES.

89

BY DIVISION OF THE GOVERNMENT, SOURCE OF RECEIPT, AND OBJECT OF PAYMENT: 1909-Continued.
assigned to each, sec page 78. For a text discussion of this table, see page 27.]
GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909-Continued.
EXCESS OP RECEIPTS FROM
REVENUES OVER—

NET PAYMENTS * FOB GOVERNMENTAL COSTS.

Expenses and interest.
Expenses.
Total.

Outlays.
Total.
Total.

Interest.

Payments for
governmental
costs.

Payments for
expenses and
interest.

.

1
el

(Table 10.)

(Table 11.)

5

$3,020,490

91,763,638

41,438,297

SI, 146,955

$291,342

$325,341

$1,256,852

$422,630

3,34S,935

1,870,956

1,744,144

1,740,842

3,302

126,812

1,477,979

229,376

2,519,200 1
828,743
992

1,240,189
629,775 |
992

1,158,169 1
585,975 j

1,154,867
585,975

3,302

82,020
43,800
992

1,279,011
198,968

309,882

1,476,905

1,361,632

1,276,513

85,119

115,273

921,997

214,214

707,783

42

1,514,928

1,262,579

1,145,651

116,928

252,349

657,796

471,230

186,566

43

1,619,243

1,434,754

1,298,755

135,999

184,489

243,550

238,991

482,541

44

2,147,614

1,673,803

1,569,685

104,118

473,811

398,623

137,142

535,765

45

1,704.179 1

1,601,894 1

1,378,632

123,262

202,285

413,704 1

205,123

208,581

46

855,680
522,952

123,262

181,045
21,240 1

356.16S

fi7.S3fi

243,217

2,398,902
2,172,724
1,862,793
2,546,237
|

Expenses
of
other than of Expenses
service
public service public
enterprises.
enterprises.
(Table 8.)
(Table 9.)

Excess of
payments for
governmental
costs over
receipts from
revenues.

2,117,883!
1,516,155
601,728

1,159,987
544,192

978,942
522,952

$78,043 1
!
2,463 1

[
38,094

$834,222 j

40

1,248,603

41

1,357,054
* 110,914
2,463

112,951
95,630

GROUP I I L - C I T I E S HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.
$298,958

$395,886

47

288,062

48

1,020,674

1,221,566

49

1,915,814
326,426

731,904
288,770

1,183,910
37,656

284,373

644,792

127,407

215,625
6S,748

507,721
137,071

76,221

124,835

559,457

7,373

552,084

425,0S1
282,263

76,221

108,096
16,739

554,749
4,708

12,635

542,114
9,970

1,051,015

976,758

74,257

184,057

557,350

306,704

250,646

52

891,526

756,682

744,198

12,484

134,844

198,293

65,271

263,564

53

625,399
266,127

501,523
255,159

489,039
255,159

12,484

123,876
10,968

163,492
34,801

15,551
49,720

179,043
84,521

2,122,595

1,462,458

1,207,122

1,115,700

91,416

255,336

660,137

115,959

544,178

1,503,689

1,269,247

1,090,574

1,008,827

81,747

178,673

234,442

95,646

138,796

55

1,610,460

909,148

788,345

713,890

74,455

120,803

701,312

93,956

607,356

56

3,087,345

1,577,245

1,333,1*

1,162,493

170,649

244,103

1,510,100

836,970

673,130

57

2,333,340
754,005

1,021,473
555,772

818,057
515,085

647,408
515,085

170,649

203,416
40,687

1,311,867
198,233

754,098
82,872

557,769
115,361

1,720,398

$2,340,864

$1,646,020

$1,463,048

$1,308,299

$154,749

$182,972

1,458,174

1,175,303

1,108,128

1,106,562

1,566

67,175

282,871

3,940,975

1,698,735

1,408,624

1,297,313

111,311

290,111

2,242,240

3,022,745
918,230

1,106,931
591,804

877,592
531,032

766,281
531,032

111,311

229,339
60,772

2,575,886

1,931,094

1,646,721

1,545,153

101,568

1,980,764
595,122

1,473,043
458,051

1,257,418
389,303

1,155,850
389,303

101,568

1,467,857

908,400

783,565

707,344

1,164,147
303,710

609,398
299,002

501.302
282,263

1,792,422

1,235,072

1,089,819
788,891
300,923

$5,191

291,864

517,385

164,457

5,262

50

672,178
* 154,793
51

54

1,428,897

1,252,300

1,080,106

172,194

176,597

291,501

466,150

58

1,376,301

929,705

807,754

687,093

120,661

121,951

446,596

358,068

88,528

59

3,367,714

1,742,482

1,607,971

1,471,134

136,837

134,511

1,625,232

1,139,898

485,334

60

1,837,289

1,138,295

1,074,961

1,057,990

16,971

63,334

698,994

11,441

687,553

61

1,251,821
585,468

611,609
526,6S6

579,473
495,488

562,502
495,488

16,971

32,136

640,212
58,782

22,908

1,466,529

1,173,258

1,071,564

995,618

75,946

293,271

163,871

129,400

1,965

501,036

68,753

432,283

321,755
179,281

137,687

174,649

11,467

31,198

617,304
70,249

1,299,946

798,910

701,011

795,711
504,235

473,956
324,954

429,000
271,951

427,095
271,951

1,965

97,899
44,896
53,003

1,690,159

1,346,416

1,165,259

1,080,470

84,789

181,157

343,743

162,969

180,774

8-1,789

178,602
2,555

329,744
13,999

147,154
14,765
1,050

182,590-r
*766
3 1,050

974,024
59,502
46,944

1,567,159
76,056
46,944

1,237,415
62,057
46,944

1,058,813
59,502
46,944

2,729,513

1,772,030

818,586
957,483
278,329
124,019
1,369,682
1,493,701
'Excess of payments for expenses and interest over receipts from revenues.




62

101,694

699,046

68,934

390,689
41,594

138,897

64

65

90

FINANCIAL STATISTICS OF CITIES.
T A B L E 2 . - N E T R E C E I P T S FROM R E V E N U E S A N D N E T P A Y M E N T S F O R G O V E R N M E N T A L COSTS, C L A S S I F I E D
[For a list of tho cities arranged alphabetically by states, with the number
GROOP m.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909-Conllnued.
NET RECEIPTS * FROM REVENUES.

CITY, AND DIVISIONS O? ITS
GOVERNMENT.

Licenses
and
permits.

Special
assess­
ments.

Depart­
mental
fees,
charges,
and sales.

Fines
and
forfeits.

City number.

Property,
business,
and poll
taxes.

Total.

66

$3,106,921

$1,035,311

$137,677 $1,048,569

$34,572

$11,912

2,517,636
I 527,133
62,152

611,683
361,476
62,152

137,677 1,048,569

26,839
7,733

11,787
125

Gifts,
dona­
Rents
Subven­ tions,
and
Escheats. tions and pension Interest. and priv­
ileges.
grants. contribu­
tions.

Public
service
enter­
prises.

(Table 3.) (Table 3.) (Table 3.) (Table 4.) (Table 5.) (Table 5.) (Table 5.) (Table 5.) (Table 6.) (Table 6.) (Table?.)

School district
Metropolitan Park board.
67

68

6ft [ Houston, Tex
70 Somerville, Mass

$157,794

1,259,062 j

673,687

145,640

224,102

8,152

7,598

$7

. 925,143
333,919

376,701
296,986

145,640

224,102

7,642
510

7,598

7

2,031,280

23,975

$649,327

$156

$7,864

$23,739

156

7,864

23,734
5

87

17,800

899

152,046

87

10,421
7,44S

899

152,046

28,975

649,327 i

1,001,544

191,876

284,264

28,617

19,342

63,350

4.283

1,675

436,329 j

1,550,906
480,374 1

586,259

191,876

284,264

26,892
1,725

19,342

750
62,600

3,519
764

1,675

436,329

1,316,047 |

923,628

33,032

37,493

11,844

102,413

25

2,456

8,802

196,264

3,053

10,115

247,055

415,285

1,176,968

1,650,139

1,825

58,078

3,291

3,796

10,133

362,425

2,129

3,523

18,930

5,000

7,44S

27,491

12 j

357,785

3,523

1,000
17,980

12

5,000

4.661
1,949
818

27,441

4,640

857
1,191
81

135,820

1,244,074

778,207

880,436
325,826
37,812

446,278
304,706
27,223

38,859

7? Utica,N.Y

1,179,672

851,298

103,403

109,994

17,910

3,083

33,804

39,200

19,055

251

1,674 1

73

1,166,650

747,119

95,467

45,513

8,832

12,541

41,057

52

19,583

1,906

194,590J

1,151,359
15,291

732,374
14,745

95,467

45,513

8,593
234

12,541

41,057

19,493
85

1,731
175

194,680

71 JCansas City, TCans.
City corporation.........
School district
Park district

74 Elizabeth, N. J

38,859

&

|

60

999,836

511,982

97,357

85,046

14,977

1,815

256,330

1,672

4,326

26,163

163

75 Schenectady, N. Y

1,369,364

862,658

97,663

222,411

8,879

4,655

30,081

3,992

6,970

163

131,887

76

1,344,838

579,770

136,307

9,477

18,836

1,5SS

331,623

102

77

956,210

729,030

60,255

990

9,659

2,275

1,059,857

603,290

88,654

103,212

2,026

1,004

742,324
317,533

382,197
221,093

88,654

103,212

1,087

1,004

78 P.vansvillflj Tnd.,
School district
79 BirrningTiaTYi, AI^
80 Akron, Ohio
City corporation
School district
81

30 |
30

906,677

329,277

274,980

107,841

738,073

65,047

129,405

636,040
311,590

459,792
278,281

65,047

129,405

51,203
10,133
6,461
3,677

91,774
9i,774

i

9,511

145,347 1

1,407

5,871
3,640

13,515 i
87

145,347

97

8,722

7,181

1,107

2,044

1

31,846 j

292 [

17,564

371

2,850

2,044

1

5,000
26,846

292 i

15,073
2,4S6

"71

2,850

36,075

90,194

772,408

292,643

1,995

17,083

1,241

33,284

514,329

31,017

18,653

7,505

13,639

55,288

81

4,140

83

697,027

534,906

69,921

24,635

4,200

5,742

47,846

1.135

5,504

1,774
2,426
10,954

5,742

If 135
56,196

8,476
2,478

3,039

525,542

6S,511

151,810

317,064
208,478

68,511

151,810

1,118,974
1,115,132

City corporation
School district




!

.674,021
362,824
78,287

City corporation
School district
88 Fort Wayne, Ind
i

24,635

776,693
270,994

86 j

87

69,921

1,047,687 [

City corporation
School district.±
85 Savannah, Ga

City corporation
School district
Pleasure, driveway, and
park district.

294,510
240,396

3.039

719,692

171,992

29,466

14,404

19,143

732,731

152,308

139,816

38,102

9,758

307,347
348,404
76,980

152,308

139,816

36,593
4S2
1,027

9,758

629,557

71,353

213,840

3,a34

1,431

878,418
319,207

71,358

213,840

1,403
1,979

1,431

913,345

370,773
258,784
553,728

57,815

56,060

7,699

18,620

612,412
300,933 1

353,643
195,085 !

41,721
16,094 ,

56,060

2,402
5,297

18,620

revenuos

|

3,377

300
32,542
1,431

186,822
173,562
988

3.883
1,621

2,100
1,994
106

^~9S8

2,331

15,606

826

212,822

2,381

14,343
1,203

628
198

212,822

56,196
9,766

6,247

6,177

1,264

18,963j

6,247

1,937
3,910
280

1,002
262

18,963 |

52,749

1.843

15,411

17,750

190,302j

9.913
5,493

17,668
182

190,302

52,749

1,828
15

81.974

1,343

12,551

632

122,918

1,343

10,068
2,433

632

122,918]

155,566

8,711

9,766

1,197,625

ipts

142,298

13,602

819,695

404,632 i
292,395 |

246,577

",107

1,341,395

City corporation
School district
84 Erie, Pa

!

1,407

82 Fort Worth, Tex
Wilkes-Barre, Pa

16,843
880

3,707

939

997,630

3,710 |

81,974

1

\ 5 2 ¥?°
^P
are the net receipts from tho public on revenue account,
wet payments for governmental costs are the net payments to the public for expenses, Interest, and outlays.

GENERAL TABLES.

91

BY DIVISION OF THE GOVERNMENT, SOURCE OF RECEIPT, AND OBJECT OF PAYMENT: 1909—Continued.
assigned to each, see page 78. For a text discussion of this table, see page 27.]
GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909—Continued.
EXCESS OP RECEIPTS FEOM
REVENUES OVER—

NET PAYMENTS * FOE GOVERNMENTAL COSTS.

Expenses and interest.
Expenses.
Outlays.

Total.

Expenses 1
other than of Expenses of
public service public service
enterprises.
enterprises.
(Table 9.)
(Table 8.)

Total.
Total.

$90S,192 j

$412,880 j

927,645
300,404
33,023

514,765
360,404
33,023

412,880

868,765 j

783,629 1

708,306

595,077
273,688

618,754
264,875

443,431
264,875

1,951,195 J

1,410,523

1,116,610

891,071

1,485,687
465,508

1,020,045
390,478

11S1

|

648,053
343,018

$3,703,047 J
3,124,070
516,121
62,256 1
1,500,768
1,074,231
420,537

1

1,410,502

1,019,631
1,298,920

{11
J

1

j

j

j

1,233,039
397,429
36,530 1

1,556,983
1,3GG,716

1*

$1,666,998

1,418,849
22,043

$1,321,072 |

Interest.
(Table 10.)
* $345,926

Payments for Payments for
governmental expenses and
costs.
1 interest.

t*

S

S

(Table 11.)

5
$1,439,923 j 66

$2,036,049 j

$596,126

305,394
37,025
3,507

1,891,631
118,692
25,726

607,034

75,323 1

85,136

632,003

241,706 j

390,297 | 67

75,323

76,323
8,813

479,154 1
152,849

149,088
92,618

330,066
60,231

225,539

293,913

540,672 I

80,085

620,757

225,539

246,453
47,460

465,642
75,030

65,219
14,866

530,861
89,896
296,416

69

93,156

351,219

70

475,112

71

706,032

71,389

242,210

390,871

1,057,446

59,249

182,225

258,063

607,730

517

160,715

597,754 j

461,120
288,560
19,282

330,578
261,519
16,150

330,061
261,519
16,150

517

130,542
27,041
3,132

369,420
90,276
138,058

768,962 |

Excess of
payments for
governmental
costs over
receipts from
revenues.

1,284,597
129,704
25,622

$11,012

164

94,455
122,642]
53,6i6
119,528

419,316 ;
37,266 !
18,530

49,896

68

919,477

842,067

842,067

77,410

426,149

165,954

260,195

72

964,200

878,625

832,136

46,489

85,575

476,692

274,242

202,450

73

944,905 ii
19,295

865,357 ! |
13,268

818,868
13,268

46,489

79,548
6,027

473,944 ! 1
2,748

267,490
6,752

206,454
* 4,004

994,702

732,279

613t2S8

612,459

829

" 118,991

262,423

267,557

74

1,867,798

1,010,025

866,328

815,577

50,751

143,697

857,773

498,434

359,339

75

1,383,924

1,236,9S5

1,146,757

884,881

261,876

90,228

146,939

39,086

107,853

76

846,467

730,269

675,628

624,361

51,267

54,641

116,198

109,743

225,941

77

950,634 1

700,467 j

607,258 |

538,593

68,665

93,209

250,167

109,223

359,390

78

68,665

89,051
4,168

225,372
24,795

51,550
57,673

276,922
82,468

5,134

|

690,774
259,860

465,402
235,065

376,351
230,907

307,686
230,907

872,038

772,671

611,444

608,866

2,578

161,227

99,367

644,537 1

587,840

585,591

2,249

66,697

368,055 j

668,997
343,595

398,640
245,897

351,683
230,157

349,434

2,249

46,957
9,740

270,357
97,698

1,410,460

'1,129,815

853,143

99,205

276,6*72

280,645

69,065

211,580

81

1,208,830

723,986

648,964

212,121

75,022

484,844

389,135

95,709

82

721,275 1

591,206 1

551,549

39,657 j

130,069 j

24,248

105,821

83

360,637 1
230,569

329,970
221,579

548,899
327,320
221,579

2,650

450,760
270,515

2,650

30,667
8,990

90,123
39,946

46,128

43,995
61,826

1,149,622

639,955 j

605,504 |

531,700

* 73,804 |

34,451

509,667 j

101,935

407,732

817,447
332,175

397,560
242,395

371,852
233,652

298,048
233,652

73,804

25,708
8,743

419,887
89,780

40,754
61,181

379,133
28,599

1,048,302

782,806

662,683

566,199

96,484

120,123

265,496

12,667 j

45,299

457,447

165,417

35,021
3,045
7,233

328,079
98,913
30,455

168,153

1,012,592

236,157
753,938
436,843
|

34,639 1
14,962
32,005

134,006

■79

353,093

80

287,400
65,693

17,043

2i,8S0

70,672
1

336,168

85

292,030

86

1,280,549 j

823,102 '

777,803

765,136 j

842,174
354,714
83,661

514,095 i
255,801 [
53,206 j

479,074
252,756
45,973

466,407
252,756
45,973

12,667 1

734,124

643,093 \

570,357

72,741 J

91,026 j

627,077 1

163,576

463,501

565,106
61,971

144,227
19,349

420,879
42,622

227,299

1,361,201 1
1,022,645 1
338,556 :

457,539
276,585 !j

3S8,714 ||
254,3S4

315,973
254,384

72,741

68,825
22,201

1

809,367

582,068 [l

546,107 j

463,678 j

82,429 1

35,961 j

1

489,280
320,087 II

340,379 1
241,689 It




148,901
24,028
82,429
233,922
316,351
78,398 II
1
11,933 1
229,756
229,756 H
»Excess of payments for expenses and interest over receipts from revenues.

5,374

i9,i54

84

159,926
107,023
25,081

8,iio

103,978

331,277

123,132

272,033
69,244 1

J

87

S3

FINANCIAL STATISTICS OF CITIES.

92

TABLE 2 . - N E T RECEIPTS FROM REVENUES AND NET PAYMENTS FOR GOVERNMENTAL COSTS, CLASSIFIED
[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 1909-Contlnucd.
NET RECEIPTS 1 FROM REVENTJES.

Depart­
mental
fees,
charges,
and sales.

Gifts,
dona­
Subven­
Rents
Escheats. tions and tions, and Interest. and priv­
pension
grants.
ileges,
contribu­
tions.

Public
service
enter­
prises.

Property,
business,
and poll
taxes.

Licenses
and
permits.

(Table 3.)

(Table 3.) (Table 3.) (Table 4.) (Table 5.) (Table 5.) (Table 5.) (Table 5.) (Table 6.) (Table 6.) (Table 7.)

Special
assess­
ments.

Fines
and
forfeits.

City number.

CITY, AND DIVISIONS OF ITS
GOVERNMENT.

Total.

89

5869,710

$557,199

$100,999

58,691

$3,318

$39,312

$127,441

$1,547

$25,373

$2,138

$3,692 |

754,920
114,790

510,326
46,873

100,999

8,691

3,318

39,312

59.524
67,917

1,547

25,373

2.13S

3,692

1,619,0S6 1 1,058,717

1,590

25,664

3S.677

187

68,662

7,713

52,033

13,593

352.345

1,031,887
26,830

1,590

25,564

~ 38,677

187

63,662

7,713

47,015
543
4,475

10,3^3
2.750

t

90

1,275,345
30,123
313,618
91

Terre Haute, Ind

92

Holyoke, Mass
Brockton, Mass.

95

Johnstown, P a . .

436,286

190,705

228,269

5,728

1,705

228,269

5,104
624

1,705

* ' 1

7,574

6G |

161
101 1

66

1,663

42,605

6,047

445,067

3,616

7,987

7,730

120,572

374,891

64,709

255

8,868

12,927

33,767

813

1.360

280 1

197,966
176,925

64,709

255

5,407
3,461

12,841
86

818

1.360

286

1,081,944

413,588

136,569

66,989

16,910

20,486

1,239,419

324,609

17,150

713,397

16,854

17,182

1,076,003
163,416

175,000
149,609

17,150

713,397

16,854

17,182

1,063,540

442,114

54,557

67,917

10,876

1,770

711,684

389,421

36,904

63,655

8,130

1,088

:

734,772

486,764

27,164

76,125

3,688

1,056

45,886

!

485,841 1
248,931

287,825
198,939

27,164

76,125

511

1,056

623

24.734

402,045*

5,172

94,431

35,000

1,767

5,172

94,481

236,590

8,347

12.943

71,575

584

10,836

2,122

2,988

600

2,064
924

600

45,886

2,117
5

3,309

149,932

57

6,363

42,465

13,807
13,807

3,177

266,797

66,571

29,310

701,631 |

388,333

47,227

83,651

497,845
203,786

229,171
159,162

47,227

88,651

4,105
2,576
1,529

6,363

774,583

340,850

156,012

89,933

2,968

13,315

t

4,838

388,807

45,270

175,566

1,065

2,513

548,543 1
211,687

214,747
174,060

45,270

175,566

255
810

2,513

676,617

52,247

17,094

3,021

14,952

1,417

11,636

5,013

1,077

118,397

5,013

447

US, 397

42,465

760,230

1,061,254

33,767

1,767

533,867 j

i
i

1,625

35.000

Altoona, P a

Pawtucket, R . I

219,154

6,179

Passaic, N . J

105

20,2S2 1

13.566

102

School district

20,2S2

O-l |

18,952

Covington, K y

Allentown, Pa

061

0,209
2.666

7,574

101

104

8,935

1,612
124

98,015

City corporation
School district

103

1,736

6,054

Jacksonville, Fla

City corporation
School district

219,154

51,449

283,642 1
214,239

City corporation
School district

187,395
248,891

3,180

3,413

.....

South B e n d , Ind

190,705

3,180

5,717
2,371

11 I|I

100

870,494

8,08S
1

64,870

98
99

75,160
2,055

801,973

97

•

77,215

833,023

School district

%

427,168
338,015
89,153 i

|1II!

93
94

766,419
450,896
315,523

43,202
309,143

630
119

36,817

7,272
2,348

164,119
107,724

2,348

120
120

1,924

19,485

14,784

2.V),571

107,724

36,817
10,559

J
GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1909.
106
107

$1,059,107
696,811 1

Canton, Ohio

II

City corporation

1

103

Springfield, 111
City corporation
School district
Pleasure, driveway, and
park district.

110

Binghamton, N . Y




$47,535

$162,625

$21,521

$2,406

$106,103

$86,963

$9,051

$177

$35,915

423,754

65,219

75,233

4,993

1,030

23,327

2,446

12,249

50

83,510

242,012
181,742

65,219

75,233

1,489
3,504

1,030

2,446
23,327

10,628
1,621

60

8,723

2,285

14

8,728

1.493
787

14

339,519

14,281

90,028

5,638

18,223

316,156 1
164,021

186,144
153,375.

14,281

90,028

4,521
1,117

18,223

957,479

533,396

Lffi
111

109

$536,801

116,104

147,080

5,216

7,427

116,104

147,080

1,816
2,124
1,276

6,890
1,537

7,318

13,462

2,717

24,050

39,853

22,287

7,318

83,510
1,461
1,461*

73

140,865

73

140,865

»Net receipts from revenues are the net receipts from the public on revenue account
* .Net payments for governmental costs are the net payments to thei public for expenses,
expens interest, and outlays.

8,705

1,118

131,434 1

GENERAL TABLES.
BY DIVISION

OF THE

93

G O V E R N M E N T , SOURCE OF RECEIPT, A N D OBJECT OF PAYMENT:

1909—Continued,

assigned to each, see page 78. For a text discussion of this table, see page 27.]
GROUP IIL-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909-Contlnued.
EXCESS OP RECEIPTS FBOM
REVENUES OVER—

NET PAYMENTS * FOR GOVERNMENTAL COSTS.

Expenses and interest.
I

|

Expenses.
Outlays,

Total.
Total.

Expenses
of
other than of Expenses
service
public service public
enterprises.
enterprises.
(Table 9.)
(Table 8.)

J
Total.

i
j

Interest.
(Table 10.)

Excess of
payments for
governmental ;
costs over
Payments for
receipts from
governmental
revenues.
costs.

Payments for
expenses and
interest.

I

* (Table 11.)

5045, $45

$714,860 J

1573,586 [

1570,832

$2,754 j

$141,274

$230,985 j

$76,135 1

817,644
123,201

634,570 !
80,290

493,296
80,290

490,542
80,290

2,754

141,274

183,074
47,911

62,724
13,411

120,350
34,500

1,684,127 11

1,301,352 j

1,012,989

65,041

317,734

1,432,067 1
15,805
235,655 t

1,087,543 i
15,805 i
197,999

157,322

187,797
14,318
115,619

925,358

87,631

288,363

382,775

971,015 1
2,71S
39,256

920,108
2,718
2,532

50,907

345,119 1

36,724

116,533
13,087
158,743

37,656

$154,850 1 89

!

$14,318
77,963

90

63S,541 |

657,423 j

645,156

12,267

31,118

496,622 1
302,958

416,943
271,598

396,624 1
260,799

384,357
260,799

12,267

832,752

614,290 |

526,047 ]

525,567

4S0

20,319
10,799
88,243

218,462

409,352 1
204,938

338,962
187,085

338,482
187,085

4S0

70,390
17,853

143,532
74,930 [

60,455

203,9S7
52,217

1,003,887 !

699,410

324,477

118,324

369,465

113,641

255,824

93

903,156

778,004

731,650

46,354

125,152

287,522

51,302

236,220

94

395,571

374,963

374,423

545

20,603

140,772

38,462

102,310

95

258,390 1
277,953

201,116 i
194,455

191,131
183,837

190,586
183,837

545

9,985
10,61S

57,274
83,498

9S5,098

687,209

597,861

393,612

204,249

89,348

29S,4S9

]

1,578,006 1

524,685

461,227 |

410,779

50,448

63,458

1,054,221 j

339,487

I

1,186,628
392,278

324,598
200,087

271,785
189,442

221,337
189,442

50,448

52,813
10,645

862,030 1
192,191

110,625
228,862

751,405
3 36,671

1,353,464

159,898

98

170,487 '

99

1ISI

799,5S0 !

1

J*

1,142,211
1

111,039
79,679 S
31,360

33,161

77,878

45,726

i2,565

33,953
43,925

37,742

256,204

22,713

63,7H

91

92

25,252

82,526
19,784

96,246

394,735

96

714,734

97

903,642

783,112

621,395

161,717

120,530

449,822

289,924

722,474

541,197 !

447,604

398,627

48,977

93,593

181,277

10,790

723,302 j

529,411 j
319,856 1
209,555

491,943

37,468

27,115

166,776

470,153 1
253,149

656,526 |
336,744 t
219,782 j !

282,388
209,555

37,468

16,888
10,227

133,409
33,367

632,945 1

485,709

444,796

444,796

40,913

147,239 I

502,922

408,453

388,808

19,645

94,469

516,840

318,131

803,700
216,062

289,741
213,181 |

217,081
191,372

197,436
191,372

19,645

72,660
21,809

513,959
2,881

305,855
12,276

810,634

531,515

355,191

289,782

65,409

176,324

279,119

36,046

793,947

432,828 j

391,417

340,904

50,513 (

41,411 j

361,119 j

33,717

561,343
232,604

251,841
180,987

228,341
163,076

177,828
163,076

50,513

23,500
17,911

309,502
51,617

12,800
20,917

296,702
30,700

1.183,506

868,368

671,219

607,949

63,270

197,149

315,138

122,252

192,886

106

$386,501

106

180,691

107

1,019,762

l

j
4,2is

11,470

178,246

15,688 |

149,097
29,149

100

48,158 I 101

99,081

198,709
1

1

102

208,104
*9,395
243,073

103

327,402

104

GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,300 IN 1909.
$1,230,609 1
805,458 j

i

$672,546 ;
516,120

$575,587
437,668

$530,569
397,432

$96,959

$558,063;

$171,502

40,236

78,452

289,338

108,647

40,236

61,519
16,933

238,166] 1
51,172

$45,018

!
i

82,160
26,487

156,006
24,685

568,727
236,731

330,5Ct !
185,559 1

269,042
16S,626

228,806
168,626

897,324 t

394,736

326,743

325,650

1,093

67,993

502,588 j

417,147

741,285
156,039 j
979,374

242,082
152,654

185,783
140,960

184,690
140,960

1,093

56,299
11,694

499,203
3,385 ;

425,129

650,405 1

582,105

512,509

69,596

68,300

328,969

21,895

307,074

716,094 1
204,044
59,236

418,654 ;
192,926 i
38,825

357,120 |
192,279
32,706 ■

2S7,524
192,279
32,706

69,596

61,534
647
6,119

297,440! 1
11,118
20,411 j

83,951

56,382
5,674

213,489
67,500
26,085

720,964

576,130

544,340

4SS.090

56,250

31,790

144,834

51,627

196,461




* E xcess of payments for expenses and interest over receipts from revenues.

85,441

(

i
j

$7,982

108

74,074
11,367
109

110

FINANCIAL STATISTICS OF CITIES.

94

TABLE 2 . - N E T RECEIPTS FROM REVENUES AND NET PAYMENTS FOR GOVERNMENTAL COSTS, CLASSIFIED
[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 1909-ContInued.

NET RECEIPTS * JTtOM REVENUES.

City number.

CITY, AND DIVISIONS OF ITS
GOVERNMENT.

Total.

Property,
business,
and poll
taxes.
(Table 3.)

$491,475

Ill

112
1

113

114
!

Licenses
and
permits.

Special
assess­
ments.

Depart­
mental
charges,
a n d sales.

Fines
and
forfeits.

Gifts,
dona­
Rents
Subven­ tions, a n d
Escheats. tions a n d pension Interest. a n d priv­
ileges,
grants. contribu­
tions.

(Table 3:) (Table 3.) (Table 4.) (Table 5.) (Table 5.) (Table 5.) (Table 5.) (Table 6.) (Table 6.) ( T a b l e 7.)

$269,526

$1,962

$41,892

341,928
149,547

163,415
106,111

41,892

792,044

512,404

60,815

1,234 1
698
4,413

$92,675

$332

$39,3S2

332
15,329

$102

$6,827

$3,000

$128,432

102

3,471
3,356

3,000

128,432

15,592

15,329

288,343 1

107,473

66,058

8,917

37,465

43,862

91,974

544

7,136

8,051 j

112,014
176,329

1^572
8,901

66,058

8,249
668

37,465

15,416
33,446

91,974

482
62

7,136

8,051

23,513

1,703

21,152

5,144

1,703

5,134
10

664,823 1
445,417
219,406

15,592

481,142 1

30,096 |

78,399

16,645

3,699

539,2S8
206,651

302,464
178,678

30,096

78,399

14,GG1
1,934

3,399
300

23,513

18,936
2,166

224,652

147,035

13,140

11,911

127,597

23,641

17,732

66,248

2,833

359

102,069

7,832

2,303

83,052

6,119

6S

3,787

83,624

G8

3,787

83,624

856,818
420,423

117

Rockford, 111

572,350

410,543

3,651

47,220

14,550

2,758

348,609
223,741

196,481
214,062

3,651

47,220

11,020
3,560

2,753

415,595 1

323,575

29,063

6,200

1,217

786

220,046
195,549

174,305
149,270

29,063

6,200

254
963

786

718,196

493,431

12,716

66,789

4,842

3,721

20,501

526,294
191,902

325,372
168,059

7,396
5,320

66,789

2,493
2,344

2,043
1,678

6,000
14,501

645,182

381,408

74., 158

39,130

30,296

8,716

91,500

2,301

11,648

j

City corporation
School d i s t r i c t . . . . . . . . . . .
IIP I Lincoln, Nebr

1?0

Chattanooga, Tpnn „ ,

1?1

TopeVa, Trans . .

84,446 j

745,939

724,132

York, Pa

79,991

2,678
1,735

1,595,403

118

79,991 j

10,825

92,675

281,971
230,433

Bay City, Mich.

School district

10,825

60,815

544,284
247,760

116

115 J tlantic City N. J . . .

Public
service
enter­
prises.

39,008 *

'

.

84,446 1
172,877

6,119
41,SS0

5,296

7,578

41,8S0

2,040
3,256

7,39S
180

9,000

2,924

12,400

91,872 j

9,000

2,924

12,400

91,872

13,421

1,990

2,262

50

5,493

1,290

89,123 1

50

4,595
898

1,240
60

89,123

720

6,300

886

154,886

720

5,300

886

154,886 1

802,261 1

475,915

14,144

183,877

8,682

12,039

549,937
252,324

239,967
235,948

14,144

183,877

4,902
3,780

12,039

1,272,428 |

677,648

102,128

296,900

25,351

3,915

1,061,757
210,671

472,615
105,033

102,128

296,900

24,407
944

3,915

123

900,052

659,974

1,426

33,414

55,084

1,429

2,991

35,918

7,609

102,207

124

845,809

572,717 1

51,216

18,826

44,716

3,922

3,058

33,587

9,594

10S,173

125

947,077 1

506,079

103,561

79,071

3,785

8,971

49,265

100

4,592

856

190,797

708,141
238,936

316,881
189,198

103,561

79,071

3,312
473

8,971

100

4,592

856

190,797

797,135

549,831

46,754

13,888

33,384

4,758

5,029

10,430

15,037

6,720

111,254

669,128

430,227

27,138

30,099

16,509

7,079

23,445

3,804

8,450

14,448

107,929

954,964

628,518

56,610

199,252

23,984

21,348

15,641

6,427

1,354

1,830

705,315 I
249,649

408,533
219,985

56,610

199,252

11,772
12,212

21,348

350
1,004

1,830

15,641

6,620
807
60

13,591

369

69,678

60
36,304

7,345
6,246

369

28,153

5,814

6,148

301,123

5,731
417

301,123

28,153

3,126
2,688

12,459

153,923

City corporation
122

Sacramento, Cal

126
127

New Britain, Conn

128
City corporation
129
City corporation
130
School district




49,265

690,688

466,050

32,654

57,705

7,832

6,455

238,512
227,538

32,654

57,705

3,290
4,542

6,455

829,136 j

443,726

35,020

2,101

7,051

673,632

221,321

35,020

260
1,841

7,051

255,504

222,405

603,580

322,616

778,922

542,109

1,686,577

1,371,194

132
Newton, Mass

104,694

415,689
274,999

131

133

11,643
104,694

36,304

69,678

73,386

9,238

23,914

5,828

89,670

94,120

2,251

17,442

23,219

3,125

5,386

1,600

1,521

42,246

69,778

3,818

4,430

5,090

34,932

7,617

2,211

iNet receipts from revenues are the net receipts from the public on revenue account.
I* Net payments for governmental costs are the net payments to the public for expenses, interest, and outlays.

145,951

GENERAL TABLES.

95

BY DIVISION OF THE GOVERNMENT, SOURCE OF RECEIPT, AND OBJECT OF PAYMENT: 1909—Continued,
assigned to each, see page 78. For a text discussion of this table, see page 27.]
GROUP I V . - C I T I E S HAVING A POPULATION OF 30,000 TO 60,000 IN 1909-Continued.

EXCESS OP EECEIPTS FEOM
EEVENX7E3 OVEJtt—

NET PAYMENTS * r O E GOVERNMENTAL COSTS.

Expenses and interest.
Expenses.
I

Outlays.

Total.
Total.

Expenses
Expenses of
other than of
public service public service
enterprises.
enterprises.
(Table 8.)
(Table 9.)

|
Total.

$028,343
413,189 1
215,154

1444,072 J

$400,009

$322,611

$77,S9S |

$44,063

$184,271

1136,868

$47,403

293,974
150,098

262,311
137,698

184,913
137,698

77,398

31,6G3
12,400

119,215
65,056

71,261
65,607

47,954
•551

534,546

453,391

420,906

32,425

81,155

234,239 |

318,001
215,945 [

252,4SG
200,905

220,001
200,905

32,425 1

66,115
15,040

185,101
49,138

653,856

353,635 1

319,487

315,570

3,917

34,19S

405,811
24S,045

212,982 [
140,703

190,959 1
123,523

187,042 |
128,528 |

3,917

22,023
12,175

846,130

568,714 |

499,575

470,609

28,966

653,089
193,041

391,533
177,1S1

328,427
171,148

299,461 1
171,148

28,906 ,

1,923,821

1,162,850

9S0,863

893,250

935,009

495,003

421,893

602,002

451,435

408,344 |
193,658

270,801
180,631

379,263

123,259

111

225,683
31,815

300,171

10,967

311,13S

192,829
107,342

39,606
28,639

232,435
78,703 j

69,139

277,416 J

100,191

177,225

63,106
6,033

261,556
15,800

113,801

147,755
29,470

87,613

181,987

760,971

328,418

432,553

115

360,945

60,948

73,110

440,006

210,S77

229,129

116

419,496

377,084

42,412

31,939

150,567

29,652

120,915

117

246,433
173,058

204,020
173,053

42,412

24,363
7,576

137,543 1
13,024]

59,735
30,083

77,803
43,107

326,682

287,109 ]

287,109

39,573

52,581

36,332

88,913

164,817
161,865

141,014
146,095

141,014
146,095

23,803
15,770

15,065
37,516

40,164
3,832

55,229
33,684

514,876

439,079

402,952

36,127

75,797

239,433

36,113

508,233 1
246,071

290,102
224,774

224,230
214,849

188,103
214,849

36,127

65,872
9,925

218,136
21,297

54,i69

236,192
* 32,872

534,144

424,278

423,416

862

109,866

489,100

378,002

111,038

120

529,0SS

417,613 1

382,622

34,991

111,475

288,566

15,393

273,173

121

242,006
46,560

24.207

817,654 |

i7,323

13,6i6

290.117
229,971

216,138
201,475

181,147
201,475

34,991

1,451,213 1

769,9S9

726,566

663,041

63,525

43,423

681,224

178,785

649,329 1
220,660

505,906
220,660

442,381
220,660

63,525

43,423

577,071
104,153

64,643

75S,925

630,484

595,024 |

35,460

128,441

164,703

666,450.

582,454

554,401

28,053

83,996

301,464

768,538

602,496

501.826

100,670

166,042 |

123,836

631,002
261,372

570,846 1
197,692

416,236
186,260

315,566
186,260

100,670

154,610
11,432

60,156
63,680

931,893

632,248

586,020

534,003

52,017

46,228

299,645

22,671

102,475

559,068

403,471

597,921

24

27,707

339,633 j

10,321

24

15,137
12,570

331,619
8,014

15,116

If III

541,123
276,531

965,285

625,652

38S,3S5

411,056
597,945

502,439
„ ,

114,142

I

123
124

54,703

178,539

125

77,139
22,436

137,295
41,244

134,758

164,887

126

155,597

127

329,312

128

122,105

;
1

316,503
12,809

806,556 J

579,221

514,253 1

423,186 |

91,067

64,968

227,335

115,868

587,704
218,852

365,773
213,448

324,158
190,095

233,091
190,095

91,067.

41,615
23,353

221,931
5,404

172,015
56, H7

49,916
61,551

819,686 J

600,389

587,642

389,955

197,687 |

12,747

219,297

9,450

228,747

531,793
287,893 !

432,148 !
168,241 |

428,524
159,113

230,837
159,118

197,687

3,624
9,123

99,645
119,652

41,839

141,484

32,389

705,904

462,585

380,086

332,924

47,162

82,499

243,319

102,324

31,503

136,456

1

145,026

262,619

il

139,497

1,547,080 H




1,284,461 II

22,540 I

260,064 1

1,001,857 I
xcess of paymen ts for expenses and interest ovtsr receipts from navenues.

1,024,397 II

122

179,359

J

465,937

119

141,127

23,576

373,651
224,270

465,937

118

512,428
* 9,989

373,675
224,270 !

497,440

114

,

388,812
236,840

633,896

113

250,820
22,353

8,814

82,979
28,496

513,531

203,320
18,056

720,431
244,854

1

S

257,498 1 112

1

1

^3

40,582

1,072,599
1

Payments for
expenses and
interest.

Payments for
governmental
costs.

(Table 11.)

768,785 J

j

I

(Table 10.)

503,702
265,083

1,023,244
1

Interest.

SII
1

Excess of
payments for
governmental
costs over
receipts from
revenues.

4,795

111,467
1

129

130

87,263
140,995
281,482
1

402,116

131
132
1 133

FINANCIAL STATISTICS OF CITIES.

96

TABLE 2 . - N E T RECEIPTS FROM REVENUES AND NET PAYMENTS FOR GOVERNMENTAL COSTS, CLASSIFIED
IFor 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 1909-Contlnued.

NET RECEIPTS * 7 B 0 M REVENUES.

City number.

CITY, AND DIVISIONS OF ITS
GOVERNMENT.

Total.

Property,
business,
and poll
taxes.

Licenses
and
permits.

Depart­
mental
fees,
charges,
and sales.

Special
assess­
ments.

Fines
and
forfeits.

Gifts,
dona­
Rents
Subven­ tions,
and Interest. and
priv­
Escheats. tions and pension
ileges.
grants. contribu­
tions.

Publio
service
' enter­
prises.

(Table 3.) (Table 3.) ] (Table 3.) (Tabled) '(Table 5.) (Table 5.) (Table 5.) (Table 5.) (Table 6.) (Table 6.) (Table 7.)

134
1
135

136

$575,355

$412,255

$35,031

$49,148 |

443,209
132,146

290,895
121,300

35,031

49,148

$1,533
MS* 1
82

$10,536

$211
211

746,399

481,260

95,072

93,363

5,183 1 30,197

527,410
218,989

289,451
191,809

95,072

93,363

4,659 |
524

353,768

272,322

26,245

15,088 1

3,339

831

212,382
141,386

165,484
106,838

26,245

15,083

2,072
1,267

ST

i6,536
26,656

30,197

$66,170]

471

66,002
168

$1,400

13,268

1,400

13,268

26,656

1

$471

32,569

2.344

1,030

32,569

1,632
712

1,030

57,882

1,3S3

95

44,896

57,882

530
853

95

44,896
94,914

549,862

347,264

• 18,552 1

57,748

20,376 |

1,666

340,430
209,432

199,636
147,628

18,552

5V748 |

17,307
3,069

1,666

138

592,923

243,164

119,610

73,872

12,973

15,461

27,018

1,591

4,320

139

505,713

318,606

37,884

21,134

16,995

82

9,832

4,054

8,658

87,568

840,660

464,013 j

27,350 j

13,764

69,544 |

6,655

102,833

31,982

2.524

121,995 j

413,828
50,185

27,350

13,764

69,544

6,655

57,594
45,239

31,110
872

2,524

121,995

561,246

36,245

7,981

22,390

3,359

1,875

$519,309

22,370

5,386

91,460

341,758

87,013

91,416

8,238

2,092

29,303

8,615

4,874

722

10,131

437,484

41,299

25,095

2,696

873

21,140

1,053

6,275

1,453

10,827

382,378 J

75,559 j

29,224 |

3,038 |

3,984

7,870

5,473

16,175

1,755

1,219

386,434
140,241

251,063
131,315

75,559

29,224

2,071

3,934

5,473

. 16,149
26

1,692
63

1,219

14=>

623,854

327,185

75,665

73,322

146 New Castle, Pa

449,231

328,070

22,417 1

57,252

276,130
173,101

184,340
143,730

22,417

57,252

137

...

1 § 1 § SS2

140 Galveston, Tex
City corporation.
141 Fitchburg, Mass . .

.....

142 Racine, Wis
143 Elmira,N.Y
144 Quincy, III
City corporation
School district... . . . .

City corporation

[

7,870

967
14,630
1

13,905
3,664

7,157
3,980
3,177

3,664

1

58,356

1,812

4,352

54,627

25,082

2,175

2,662

752

25,082

1,200
975

2,525
137

752

380,901

261,582

71,518

1,927

7,999

10,529

647,539

464,440

33,649

32,642

3,685

2,557

149 West Hoboken, N. J

438,228

177,470

52,432

79,092

2,246

200

150

497,444

259,043

141,532

49,615

2,773

128,627
130,416

141,532

49,615

1,494
1,279

455,665

35,475

7,655

33,800

2,317

3,542

527,913

1,260

13,111

15,485

1,262

3,747

328,232

33,025

68,201

4,503

1,910

25,520

546,478

3,959

6,257

18,728

3,302

MIllli

147 Macon, Ga
148 Auburn, N. Y

City corporation
151
152 Everett, Mass
153 Oshkosh,Wis
154
155

50,704

105,664

2,973

11,918

97,267 j
109,132

50,704

105,664

2,285

11,918

156 1

506,966

312,534

41,233

63,007

157

365,078

221,012

22,661

158 South Omaha, Nebr.

452,723

274,332

80,223

67,251

302,215
150,508 ,

212,402
61,930

4,123
76,100

67,251

534,171

252,274

32,195




2,525
2,496
512
1,984
25,517

11,332

5,067

124

451

1,867

7,648

17,253

37,056
37,056 1

23,720

5,289

144,936

1,960

4,663

109,783

1,000
1,107

1,863

1,145

1,124

30,000

6,300

4,958

107,402

75

4,119

17,832 j
177832

17,253

75

23,097

1,026

10,661

144

45,709

2,860

14,994

6,435

4,132

1,831
1,029

5,529
9,465

6,435

47l32

7,715

2,166

132,139

600

»Net receipts from revenues are the net receipts from the publictc on revenue account.
Net payments for governmental costs are the net payments to»the public for expenses, interest, and outlays.

3

2,789

2,391

4,401 |

11,576 i
87,133

2,789

2,281
1,833

688
2,872

116,822 |

4,438
1,053

4,636

206,399

I

17,184
4,636

287,951 |
128,986

City corporation
School district

1

462

49,683

165

72,862

77,164

GENERAL TABLES.

97

B Y D I V I S I O N O F T H E G O V E R N M E N T , S O U R C E O F R E C E I P T , A N D OBJECT O F P A Y M E N T : 1909—Continued,
assigned to each, sec page 78. For a text discussion of this table, see page 27.]
GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909-Continued.
EXCESS OF RECEIPTS FBOM
REVENUES OVEB—

NET PAYMENTS * FOB GOVERNMENTAL COSTS.

Expenses and interest.
Expenses.
Total*

Outlays.
Expenses
Expenses of
other than of
service
public service public
enterprises.
enterprises.
(Table 9.)
(Table 8.)

TotaL
TotaL

$543,526

Interest.
(Table 10.)

$399,603 j

$339,554

$60,054

$71,282

$72,636 |

$31,829 j

281,523 i
118,085 !

221,469
118,085

60,054

66,322
4,960

23,183
8,646

950,454

701,275

652,053 j

652,053

49,222

72,181 1
455
249,179 j |

$204,055 j

45,124

696,460 1
253,994

495,464
205,811

455,626
196,427

455,626
196,427

39,838
9,384

200,996
43,183

169,050
35,005

31,946 |
13,178

365,460 J

303,834

271,141

270,644

497

32,743

61,576

11,692

49,884

233,705 |
131,755 1

172,129
131,755 |

149,077
122,064

148,580
122,064

497

23,052
9,691

61,576

21,323

9,631

40,253
9,631

604,067

428,518

334,433

349,884

34,549

44,085

175,549 [

54.205

237,214
191,304

204,024 11
ISO, 409

169,475
180,409

34,549

33,190

58,274
117,275

44,942

99,147 j

103,216
18,128

563,815 {

402,9S1 |

352,180

50,801

304,330

280,222 j

439,472 !

321,768

303,617

18,151

673,661

493,819

445,365

48,454

797,265
116,438

557,223 i
116,433

377,351
116,438 !

328,927
116,438

48,454

179,842
179 842

731,648

598,886

540,383

480,264

60,119

58,503

132,762

599,754

379,341 j

350,823

342,743

8,080

28,518

220,413

514,634

448,389

411,932

403,161

8,771

36,457

66,245

409,784

325,073

^85,678

284,091

1,537

39,395

84,711

282,859 1
126,925 ]

198,148 |
126,925 j

164,858
120,820

163,271
120,820

1,587

33,290
6,105

84,711

447,181

344,506 |

315,656

28,850

102,675

1,973,335
120,465

|

316,825 |

165,834
117,704

!

$104,465 1 134
95,364 1
9,101

121,344
1

11,443

54,798

138
139
140

73,043

166,999

52,901 j
20,142

187.141
* 20,142

293,603

296,726

1,877

18,222

1,877

11,225
6,997

118,310
2,155

672,735

141

204,821

142

34,461

100,706

143

116,891

201,602

144

103,575
13,316

188,286
13,316

. 15,592

176,673

145

11,941

132,406

146

is,i54

115,097
17,309

1,796,662
j
3,213

137

66,241

240,042

j

136

24,108

240,042 |

539,973

135

279,343 !
157,947

161,033 1
155,792 j

149,803
14S,795

147,931
148,795

333,350

312,013

280,409

271,393

9,011

31,604

21,367

68,888

147

761,595

448,441 j

419,500

371,249

43,251

28,941

313,154

114,056

199,098

143

478,927

373,215

333,159

333,159

40,056 |

105,712

40,699

65,013

149

538,864 ; |

400,383

373,770

338,055

35,715

26,613

138,481 j

41,420

1

97,061 150

•SSIill

437,290 i

10,895

u

(Table 11.)

347,845 J
123,045

2,420,516 1

281,529 ;
118,854

257,045
116,725 !

221,330
116,725

35,715

24,484 1
2,129 |

117,456
21,025

37,872
3,548

1

79,584
17,477

|

|

1

Payments for Payments for
governmental 1 expenses and
costs.
1
interest.

420,020 i
123,500 J!

1111
I

$470,890

Excess of
payments for
governmental
costs over
receipts from
revenues.

47,521

594,671

505,804 1

419,862

85,942

88,867

115,634

2,144

117,778

151

539,665

443,461

416,372

27,089

96,204

90,859

49,660

140,519

152

322,541

305,215

302,992

2,223

17,326

159,137

15,043

144,059

153

602,710

489,399 ;

464,104

25,295

113,311

559,715

435,041

124,674

154

269,628 1

251,768 j|

226,430

25,238

17,860

210,131

62,822

147,309

155

174,574 |
35,557

26,443
36,379

148,131
*822

314,394 1
165,365

139,820
129,808

131,741 1
120,027

106,453
120,027

25,288

8,079
9,781

535,534

356,343

322,739

290,563

32,176

33,604

179,191

2S,56S

150,623

156

394,781 ;

299,839

247,747 !

210,601

37,146

52,092

94,942

29,703

*65,239

157

558,537

384,293

1

308,218

303,218

76,075

174,244 j

105,814

68,430

158

369,010 |
189,527

227,873
156,420

!

157,573
150,645

157,573
159,645

70,300
5,775

141,137 [
33,107

66,795 i
39,019 i : . : . . . :

74,342
* 5,912

617,260 !

440,714

38,474

176,546

83,089

93,457

402,240

1

361,991

40,249

* Excess of payments for expenses and interest overreceiptsfrom revenues.
50054°—12-




!

FINANCIAL STATISTICS OF CITIES.

98

TABLE 3.—NET RECEIPTS

!

FROM PROPERTY, BUSINESS, AND POLL

[For a list of the cities arranged alphabetically by states, with the number
NET RECEIPTS FROM LICENSES AND
PERMITS.

NET RECEIPTS FROM PROPERTY, BUSINESS, AND POLL TAXES.

General property taxes.

Total.
Total.

Grand total
Group I
Group II
Group III
Group IV

Original
levies.

Penalties Interest
on de­
and
collectors' ferred
pay­
ments.

Special
property
taxes.

Business

Poll
taxes.

Liquor
licenses
and other
liquor
taxes.

Total.

!

$424,769,125 $409,596,593 $404,566,883 $4,392,404 $637,306 $12,111,891 $1,812,512 $1,243,129 ($47,529,245 $37,445,421
287,581,456
67,096,256
46,192,656
23,298,757

277,542,394
65,819,461
43,890,199
22,344,539

273,701,505 3,531,512
550,028
65,188,659
218,239
43,541,505
92,625
22,135,314

309,377
80,874
130,455
116,600

8,342,055 1,442,200
1,455,951
115,809
1,635,664
191,123
678,321
63,374

254,801
305,035
475,770
212,523

31,020,852
8,101,535
5,593,501
2,807,357

25,658,550
5,970,16S
3,918,405
1,898,245

GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
$124,646,858 $119,024,349 $116,858,655 $2,765,694
32,659,808
32,804,249
32,517,164
142,644
20,227,093
20,379,189
19,947,243
212,243
10,630,262
11,773,339
10,586,165
44,097

Boston, Mass
Baltimore, M d . . . .
Cleveland, Ohio...
Pittsburgh, P a . . . .

22,469,654
8,204,101
8,377,528
11,342,808

20,512,403
7,607,634
8,375,149
11,322,475

20,357,496
7,475,103
8,375,149
11,246,963

45,673

Detroit, Mich
Buffalo, N . Y
San Francisco, Cal
Cincinnati, Ohio..

5,548,706
6,499,478
7,06S,491
7,665,034

5,548,706
6,347,526
7,068,491
7,662,009

5,507,695
6,313,311
7,059,059
7,662,009

41,011
34,215
9,432

Milwaukee. Wis...
Newark, N . J
New Orleans, La..
Washington, D. C.

5,210,098
5,349,528
5,030,711
5,151,684

5,167,137
5,207,663
4,988,135
4,533,649

5,161,169
5,215,9S2
4,920,103
4,492,239

5,968
51,581
62,032
41,410

$4,724,893
$67,607
* 1,096,007
154,912
86,858

1,907,594
452,25S
2,379

75,512

$297,616
204,441
36,523
47,070

$115,573
49,652

144,209
20,333

129,228

38,374
12,881

1,189,737 J 1,093,G0S
1,102,027 !
959,797
1,422,471
1,397,859
941,582 |
781,541
866,636
083,038
1,582,036
1,166,813

22,724

3,025
4,5S7
22,084

$6,717,004 $5,490,245
8,593,089 t| 7,243,179
2,324,456 || 1,902,450
1,121,250
1,494,824

47,000
42,576

618,035

807,176
>
575,198
'
I 1,140,982
| 1,005,576

740,623 |
624,024
934,967 !
044,025 i

420,180
559,040
030,450
404,019

nil III ill ill ill III

New York, N . Y . .
Chicago, IU
Philadelphia, Pa..
St. Louis, Mo

$413,400
398,825
493,061
315,750
192,762

$32,308
251,445
17,146
109,440
27,192

35S,493
304,830
203,000
203,97S
391,720

143,800
58,353
30,964
14,134
20,670

325,093
360,363
247,641
137,141
3

83,166
77,313
13,309
5,488
8,412

i49,i09
171,297
244,390
171,970

221,955
15,652
5,123
11,861
13,595

GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31

Minneapolis, Minn

Tnriiftn^pnljji, T n d . . . , . . , . , ,

Rochester, N . Y
St. Paul, Minn

Toledo, Ohio

32
33
34
35
36
37
38
39
40
41

Memphis, Tenn
Oakland, Cal

42
43
44
46
46

$3,961,998
3,441,415
3,725,218
3,164,013
2,646,422

$3,866,260 i $3,866,260
3,441,415 j 3,441,415
3,375,096 1 3,092,664
3,119,109
3,105,855
2,631,358
2,031,358
2,849,722
3,519,547
3,407,566
3,135,469
2,442,052 1

2,829,497
3,519,547
3,390,932
3,108,355
2,437,510

20,225

3,705,003
2,007,542
2,338,924
2,189,006
2,234,888

3,705,003
2,607,542
2,338,924
2,189,000
1,898,148

3,686,917
2,007,542
2,338,924
2,189,000
1,883,916

18,086

1,368,014
1,905,803
1,741,874
955,440
1,372,258

1,326,234
1,898,986
1,682,848
914,703
1,254,247

1,305,428
1,878,317
1,070,973
901,821
1,179,478

11,208
20,669
11,875
12,942
74,769

1,570,838 i
1,644,470
1,469,833
1,519,775
1,329,904

1,570,838 i
1,440,891
1,409,833
1,516,114
1,329,904

1,541,232 *
1,429,001
1,406,715
1-513,048
1,^29,552

29,006

1,245,927
987,205
1,600,325
2,055,613
1,358,779

1,245,927
987,205
1,428,742
1,867,273
1,358,779

1,238,024
978,938
1,405,686
1,855,809
1,358,779

7,903
8,267

*
toB Ucenses

'

and

$69,635

$36,103

339,914
26,491

8,834
18,413

$1,324
15,064

2,849,722
3,519,547
3,429,227
3,228,959
2,468,254

t^iPTablei4!^0Pe^ty, t U s i n e s 3 ' a n d poU




$282,432
13,254

$10,634
27,114
5,142

84,169
25,602

i4,232

3,118
3,006
352

257,142
59,673
50,584
108,875

11,890

105
9,321

151,987

21,556

79,598
23,126
7,144

13,654

4,077
3,036

8,442
36,600
5,500
51,592
3,661

23,056
11,464

134,539
157,340

37,044
31,000

41,828
83,58-1
179,240

14,866
7,827
87,789
81,514
82,606

56,306
2,000
129,416
39
72,497

15,459'
66,057
6,007
2,687
5,638

200,490

^^rnits, and special assessments are the gross receipts from such revenues, less receipts in error which

GENERAL TABLES.

99

TAXES, LICENSES AND PERMITS, AND SPECIAL ASSESSMENTS: 1909.
assigned to each, see page 78.

For a text discussion of this table, see page 30.]

NET RECEIPTS FROM LICEKSES AND
PERMITS—continued.

NET RECEIPTS FROM SPECIAL ASSESSMENTS.

For outlays.

For expenses.

|

Collected as—
Total.

Taxes.
|

Total.

I fl|i

Original
levies.

$1,109,928
894,057
151,782
38,637
25,452

$1,569,763
1,154,490
237,112
120,478 :
57,6S3

Original
levies.

Total.
Special
charges.

Penalties
Interest
and collect­ on deferred
ors'fees.
payments.

$57,060,503 i

$55,761,042

$51,624,093

$1,219,446

26,937,556
18,658,588
8,195,887
3,268,472

26,631,177
17,995,106
7,985,255
3,149,504

24,453,826
16,924,183
7,248,276
2,997,808

978,242
184,758
44,877
11,569

Penalties
and col­
lectors'
fees.

Interest
o n de­
ferred
pay­
ments.

a
a

$1,852,128

! uli

Penults.

Ill 1

Dog
licenses.

General
licenses.

$1,299,461

1,090,138 S
288,779 i
391,382
81,829

306,379
663,482
210,632
118,968

$5,782

$340

4,624
1,132
26

340

GROUP I . - C I T I E S IIAVING A POPULATION OF 300,000 OR OVER IN 1909.
$611,678
186,762
143,372
30,612

$9,915,903
5,357,414
909,001
2,578,709

$9,915,903
5,357,414
909,001
2,339,076

$8,982,803
5,349,964
505,145
2,338,949

255,907
318,017
1,522,514
1,036,127

198,850
315,368
1,263,337
* 1,024,502

$929,764

23,340

$48,143
503,929
11,720
104,174

29,869
26,543
8,698
6,756

8,195
39,153
3,194
89,842

1,938
3,411

272,092
318,017
1,522,514
1,036,127

7,127
11,831
9,0S6
5,609

2,194
16,215
8,140
49,495

19,297
11,541
51,619
19,760

783,859
842,583
943,257
412,546

783,859
799,259
943,257
405,309

751,285
489,957
943,257
405,309

7,282

23,252
1,627
2,720
21,490

1,709

22,070
19,423
13,572
19,435

715,118
894,257
15,304
420,855

715,118
894,257
15,304
420,865

714,963
853,343

155
40,914

$120,904

4,586
3,368

394,827

127
54,093
3,389
23,161

11,849

316,794

1
2
3
4

$3,336
$7,450
9,029

2,964
2,649
259,177
8,236
2,131
309,302

$239,633

$235,009

16,185

16,185

43,324

43,324

7,237

7,237

$4,624

5
6
7
8
9
10
11
12
13
14
15
16

15,304
92,212

GROUP H.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.

$3,879
16,788
1,944
13,565
15,310
6,562
7,420
11,668
7,845
213
8,503
10,623
1,683

3,iio
1,234
4,100
2,263
4,110
6,203

$681
24,604
40,589

$14,000 ;
50,485
30,065 ! !
12,060
16,831 1

32,029
2,662
2,063

i7,039
2,455
5,526

8,505
1,051
20,926
6
1,374
1,357
1,160
1,346
1,605

14,270
7,244
8,277
743 j

2,705 i
9,867
5,560 i
7,222
5,377 j 1

3,293
1,190

5,374
7,383
7,757

16,547
2,056
2,011

3,491

1,005

1,146
1,146
8,342




36
1,372

$713,732
2,112,531
238,806
1,036,303
' 1,130,233

$893,134
2,131,943 i
238,806
1,030,303 j
1,130,577

$663,077
2,083,334
216,007
1,036,303
1,122,154

$6,229

2,404

126,ISO
4,723,804
64,319
900,034
517,399

123,074
4,316,729
63,775
762,798
503,293

1,348,727
1,335,385
465,987
464,770
145,772

1,348,727 i
* 1,329,864
366,593 |
413,582 j
104,712 I

1,292,372
1,234,390
304,376
413,582
49,840

13,306

220,101
432,167
63,339
203,852
104,445

135,833
387,061
53,339
203,852 |
104,445

131,259
365,241
43,013
192,929
91,087

296

395,135 j 1
6,714
54,856
74,209
939,124

361,462
6,714
51,099
71,523
938,624

341,620
8,398
14,552
16,815
132,334

332,522

126,180 1
4,723,804
64,319
973,414
520,950 1

395,135
6,714
64,856
74,209
939,124
341,620
8,398
36,858
53,202
134,507

|
1
|
!

i4,562
16,715
132,334

* Includes business tax on merchants and manufacturers.

$29,197

$179,402 j
19,412

$178,311
19,412

5,675

t
344 '

341

$44,426

22,799

55,782
9,761
9,260

324,269
544
55,626
43,049
92,274
2,197

71,849
4,846

73,380 I
3,551

73,380
3,510

3,200
62,217

5,521
99,394
51,188
41,060

1!
j
1
|

5,521
99,394
51,188
40,723

84,268 1
45,096 ;

84,268
45,096

52,675

*31,S20
1,239

2S4

3,477
2,000
600
9,098
8,398

100

17
18
19
20
27
22
23
24
25
26

41

337

27
28
29
30
31
32
33
34
35
36
37
38
39
40
41

33,673
2S0
397

$3

3,106
27,024

4,278

9,087
10,923
13,358

$1,091

22,306
36,387
2,173

22,306
36,387
2,173

* Includes penalties and collectors' fees.

42
43
44
45
46

FINANCIAL STATISTICS OF CITIES.

100

TABLE 3.—NET RECEIPTS ' FROM PROPERTY, BUSINESS, AND POLL
[For a list of the cltlos arranged alphabetically by stales, with the number
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 1909.
NET RECEIPTS rROM LICENSES JLND
PERMITS.

NET RECEIPTS FROM PROPERTY, BUSINESS, *KXD POLL TAXES.

General property taxes.

CITY.

City number.

Total.
Total.

47
48
49
50
51
52
53
54
55
56

Original
levies.

Trenton, N . J
1

N e w Bedford. Mass
Camden, N . J
Salt Lake City, Utah

57
58
59
60
61
62
63
64
65
66

Troy N Y
Yonkers,N.Y

67
68
69
70
71

$1,185,616
1,105,361
1,057,925
■1,566,419
749,005

$1,177,684
1,096,036
1,055,352
1,553,697
741,004

560,118
951,425
1,540,145
683,937
1,065,861

544,235
944,331
1,283,479
646,255
1,065,861

531,339
934,989
1,279,114
635,416
1,045,296

1,089,146
1,374,188
669,115
1.599,575
1,214,259 j [

1,079,038
1,234,539
668,005
1,370,945
1,214,259 j

1,079,038
1,214,237
662,193
1,359,703
1,197,167

940,209
736,297
1,102,834
1,410,344
1,035,311

826,699
702,172
1,066,354
1,395,109
1,035,311

813,890
701,004
1,059,601
1,355,761
1,035,311

673,687
1,001,544
923,628
1,176,968
778,207

673,687 1
981,040
916,626
1,057,699
772,063

673,687
981,040
907,931
1,049,939
772,063

Interest
on de­
ferred
pay­
ments.

$7,932
$9,325
2,573
7,722
8,001
12,896
5,199
1,033
4,890 1

Special
property
taxes.

Poll
taxes.

Business
taxes.

20,302
5,"si2'
11,242

8,205

2,673

217,208
26,425

4,450

97,649
1,110
187,830

17,092
12,809
1,108
6,753
39,348

8,695
7,760

$4,602
2,244
21,885
3,113
4,317

5,000
7,094
39,453
6,807

128,450 !
43.092
5.903
135.314
41,405

110,194
31,500
200
125,125
34,844

8,472
4,333
4,727
4,430
4,911

10,108
42,000

279,047 i
6,102
6,962
98.313
110,743

186,2S0
04.006
90,299

84,984
4.SS4
1,769
3,362
14,746

141,576
120,94S
101,421
94,577
137,677

135,280
84,952
95,810
82,026
119,294

5,112
28,760
1,925
3,921
13,385

7,002
37,316

145,040
191.876
33,032
1,825
38,859

137,559
174,865
25,561
29

2,017
9,067
4,466
971
34,826

i,376
12,000

103,403
95,467
97.357
97,063
136,307

96,611
8S.543
86,304
90,962
126,110

3,014
2,203
2,693
2,866
5,756

60,255
88,654
274,9S0
65.047
292.643

53,943
71,290

2,514
7,144
264,243
1,249
182,343

40,800

*

17,2>33

96,307
12,000
31,751
13,155

22,125
4,729
2,0S0

16,409

4,095
|

81,953
6,144

788,686
736,409
498,283
853,950
565,417

785,567
729,271
488,827
848,259
562,416

3,119
7,138
9,456
- 5,691
3,001

58,835
9,334

3,777

5,500
10,471

1,699
3,208
3,161 i

729,030
603,290
329,277 1
738,073
772,408

569,079
598,253
329,257
738,073
686,702

565,436
598,253
323,057
733,073
676,803

3,643

129,839

3,669

26,393
5,037
20

69,323

14,474

1,904

514,329
534,906
525,542
719,692
732,731

513,286
507,249
*523,903
719,692
725,361

504,228
505,573
522,049
717,726
725,361

9,058
1,676
1,914
1,191

Harrisburg, Pa
Fort Wayne, Ind.
Charleston, S. C
Portland, Me
Terre Haute, Ind

629,557
553,728
557,199
1,058,717
427,168

622,021
528,115
537,437
966,733
423,750

617,841
528,115
536,468
963,900
423,750

4,180

r,80o

969

i6,762
64.981

East St. Louis, III

436,286
801,973
833,023
374,891
413,588

431,972
713,463
726,545
362,012
413,588

431,972
707,123
712,022
362,012
404,804

324,609
442,114
389,421
486,764
266,797

324,609
442,114
389,421
482,550
263,997

324,609
428,538
386,290
482,550
259,366

388,333
340,850
388,807
676,617

386,849 :
340,850
367,416 1
671,064

386,849
338,743
366,072
667,030

Utica,N.Y

77
78
79
80
81

Manchester, N . H

82
83
84
85
80

Port Worth, T e x
Wilkes-Barre, Pa
Erie, Pa

87
88
89
90
91
92
93
94
95
96

Elizabeth, N . J

Brockton, Mass
Johnstown, Pa
Jacksonville, Fla
Oklahoma City, Okla
Bayonne, N . J
South Bend, Ind
Passaic, N . J

102 1 Altoona, P a
103 i Mobile, Ala
104 Allentown, Pa
105 Pawtucket, R. I

1
> J S r t S S i R ' ^ S a ?4




r0pert5r b a s I n e 3 8 a n d

'

•

0

P "

1

,axes Iioenses

'

1,200
9,899

3,195
1,579

72*

1,043
24,462

31,017
69.921
68,511
171,992
152,308

5,676
25,613

71,358
57.815
100,999
1,590
77,215

775
7,370

2,833

27,666
3,418 |

4,314
6,340
14,523

74.452
77,396
1.357

j
14,058
29.082
11,522

8,784
i3,576
2,571

1,531

4,214
1.209

20,000
5,546

47,227
156,012
45,270
52,247

1,434
2,107
1,344
1,339

2,695

1,391
7

190,705
64,870
3,413
64,709
136,569
17,150
54,557
36,904
27,164
66,571

560

4,631

Other
business 1
licenses. 1

$125,2SS
133,439
210,533
69,718
49,600

2,519
33,000

1,995

Liquor
licenses
i and other
liquor
taxes.
j

$134,449 1
142,045
240,587
76,107
59,506 j

$7,049

304,990

4.143
4,365
9,806
15,675

Total,

$5,536

$86,397
17,439

851,298
747,119
511,982
862,658
579,770

72
73
74
75
76

97
98
99
100
101

51,277,549
1,129,849
1,057,925
1,873,928
784,000

Penalties
and
collectors'
fees.

63,705
107,941
24,437
56,400
56,400
137,076
55,600
47,909
67,84.

923
8,659
8,081
169,942
9,256
13,534
7,355
100,776
963
3,821

34,320 !1
68,500

31.093
2,169
2,864
24,101
67,781

60,279
21,748
22,608
58,788

9,448
1,554
10,070
2,899
3,512

155,493
62,091

25,179

36,666
41,380

18,714
150,313
12,035
6,898

""' Pormits.and special assessment* arc the gross receiptsfromsuch revenues, less receipts ii. error which

GENERAL TABLES.

101

TAXES, LICENSES AND PERMITS, AND SPECIAL ASSESSMENTS: 190^-Continued.
assigned to each, see page 78. For a text discussion of this table, see page 30.J
G R O U P III.—CITIES 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 1909.
NET RECEIPTS FROM LICENSES AND
PERMITS—continued.
|
i

NET RECEIPTS FROM SPECIAL ASSESSMENTS.
«
For outlays.

1
For expenses.

Collected as—
j

0

Dog
licenses.

General
licenses.

Permits- j

Total.

i
!
|

*

Taxes.
I

Total.

Original
levies,

Total.
Original
levies.

Special
charges.

Penalties
Interest
and collect­ on deferred
payments.
ors' fees.

Penalties I Interest
on de­
and col­
ferred
j lectors'
pay­
fees.
ments.

•3
a

1

$S60
1,035
3,817
915

$3,619
2,245
4,352
2,258
2,G66
6,262
1,721

*

$80 I

$159,616
79,990
814,604
39,790
296,728

$159,616
59,356
814,664
21,913
296,728

.$134,205
53,525
739,114
21,139
296,728

3,522
5,4SS

• 129,250

129,250

112,197

5,759

44,293
42,600
34,597

44,293
42,600
34,597

19,677
40,212

365,413
72,700
29,186
26,501
357,263

339,672
22,322
29,186
25,880
357,263

23,476
264,070
68,172
96,776
1,048,569 1

9,932
204,670
57,490 !
96,776
1,048,569

9,932
264,633
55,942
90,785
935,727

224,102
2S4,264

223,042
271,141

211,205
271,141

135,820
362,425

ili,265
362,425

22,3S2
362,425

109,994
45,513
85,046
222,411
9,477

109,926
38,557
85,046
222,318
9,477

102,063
36,232
80,714
201,799 \
9,274 j

990
103,212
107,841
129,405
1,995

97,805
107,841
102,379
1,995

97,805
92,497
100,879
409

18,653
24,085
151,810
29,466
139,816

18,653
24,685
151,810
29,466
139,816

24, m
149,643
25,363
139,816

213,840 I
66,000 1
8,691
25,564

213,840

228,269
6,054
51,449
255
66,989

228,269
6,054
40,356
255
66,9S9 j

206,105
6,054
27,006

215

42,356

2,772

3,032 j
103
2,923

1,060
i,650
2,275

63
1,243

2,863

5,445
30
2,345

945

i,730
3,169
2,638
3,023

|
3,814

1,884
1,134
4,135
4S5
757

i,371
32
5,235
1,975

'
i
!
[
1

365,413
94,325 1
29,186
52,902
357,263 1

$5,831
75,550
774

$20,634

$20,608

17,877

17,877

2,926

2
1
769 j
75

3,032 j
2,443
3,280
2,593 I
2,338

746

1,420
2,836 1
1,356

701
6,844
3,474
93

544

5,101
6,439
2,423 j
56
1,032
2,278
6,075
693
2,103
1,677
540
5,907

2,354
2,481
162
1,840
2,050
1,940

3,176
4,700
1,290
538

2,898
821
1,005

1,403
1,540
223

8

185
2,380

52
53
54
55
56

24,431
34,597

23,131
43S

2,610
50,000

621

2i,565

21,565

26,46i

26,401

13,544

13,544

682

682

622

1,548

62
63
64
65
66

5,991
2,000

110,842

:::::.:"..::

.959
1,220
4,332
1,874
203

11,837

1,060
13,123 j

1,060
13,123

366

88,517

24,555 I

24,555

6,399

500
1,105

18,645

292

68
6,956

68
6,956

93

93

990
5,407

990
5,407

27,026

27,026

67
63
69
70
71
72
73
74
75
76
77
78
79
80
81

15,052
1

4oi

1,500
1,185

82
83

18,653
42 1
1

!

231
2,1(52
4,103

I 84
i

87
88
89
90
91

4,914

208,926
56,060

8,691
100

5,906

2,028

2,081
610
554
i,430
283

4,853

1,714
914
307

5,988
1,810
116
1,657
4,271

713,397
67,917
63,655
7C,125
29,310

713,397 I
67,917
63,655
76,125
29,310

669,265
61,197
63,655
75,626
28,000

1,294
3,566
2,083
989

88,651
89,933
175,566
14,952

*8S,651
89,933
175,566
14,952

87,215
87,218
134,203
13,261

4,663

i,328
564




17,753

4,196

750

12,600
255
21,861

19,558

i9,558

ii,093

11,093

92
93
94
95
96
97
98
90
100
101

44,132
6,720

i,*3io*

499

1,436

i7

i45

* Poll taxes included with general property taxes.

2,715
41,358
1,529

85

86

3,395

2,i58

2,040
805
1,152
2,416

57
58
59
60
61

32

'

56,060
8,691
6,006

$26

$17,053

i.

961
1,505
582

47
48
49
50
51

$25,411

IT"'

1

102
103
104
105

FINANCIAL STATISTICS OF CITIES.

102

TABLE 3*—NET REpEIPTS 1 FROM PROPERTY, BUSINESS, AND POLL[For a list of the cities arranged alphabetically by state*, with the number
GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.
1

I

•
General property taxes.

1

CITY.

City number.

Total.
Total.

Binghamton, N . Y

111
112
113
114
115
116
117
118 [ York Pa
119
120
121
122
123
124
125

Pueblo, Colo

126
127 N e w Britain, Conn...
128 Davenport, l o w a . . .
129 McKeesport, Pa
130 Wheeling, W. V a

. ..

131
132 Superior, Wi3
133 Newton, M a s s . . . . . . . . . . . . . .
134 Dubuque, Iowa
135 Butte, Mont
Chester, Pa
Kalamazoo, Mich

136
137
138
139
140
141
142
143
144
145

Elmira,N.Y.
Quincy, Dl

146
147
143 A u b u r n , N . Y
149 West Hoboken, N . J
150 Joliet, III
151
152
153
154

Oshkosh, Wis

155
156
157
158

LaCrosse, Wis
South Omaha, Nebr
San Juan, P . R
1

II! Ill 111 111 111 iii 111 111 111 111 11

106
107
108
109
110

NET RECEIPTS TROM LICENSES AND
PERMITS.

NET RECEIPTS FROM PROPERTY, BUSINESS, AND POLL TAXES.

252,274

1

Original
levies.

Penalties
and
collectors'
fees.

Interest
on de­
ferred
pay­
ments.

Special
property
taxes.

$512,822
423,754
336,470
531,667
508,228

265,993
512,404
281,855
431,142
831,923

265,993
512,404
231,855
481,142
792,954

420,423
403,366
315,354
484,295 1
331,408

408,592
403,366
310,763
484,187
381,408

11,831

473,039
577,648
543,351
499,933
506,079

471,356
577,502
532,133
490,201
504,114

1,683
146
1,965

459,174
419,284
628,518
464,950
437,797

455,601
416,701
627,664
458,243
437,341

2,583
140
6,707
342

312,878
536,460
1,163,731
412,255
1
455,991

311,807
536,466
1,151,151
410,177
* 455,121

268,658
347,264
227,256
317,245
463,979

265,665
346,438
224,618
314,008
457,241

501,314
337,798
417,386
382,378
325,948

495,943
337,723
413,896
382,378
325,812

75
2,740

327,094
253,100
453,004
176,657
256,831

323,183
252,377
443,828
170,752
256,831

3,906
723
4,176
5,905

367,758
480,911
323,747
500,188

366,200
467,300
323,747
487,327

196,649
309,682
221,012
274,100

195,775
307,967
221,012
274,100

874
1,715

252,274

250,300

1,974

Total.

j

$23,979

$536,801
423,754
336,470
531,667 I
511,620

Poll
taxes.

Business
taxes.

$15,047

3,398

!
i

1,729
2 292
2,073

$1,460
6,433

4,556

$34,41S

192

24,693
2,177
1,021

4,591
103

11,213
9,732

93.047
49,552

3,573

71.435
9,310

708

1,100
3,54S

114

1,071
2,078
870

0,733
5,643
12,580

188,610

2,993
826
2,638
3,237
6,738

3,960
1,637

io,i&5

976
5,421
1,271

1,553
13, Gil
12,861

33,878
5,431

1,293
1,863
4,251
3,044
8,163

73,386
89,670
1,521
35.031
95,072

77,500
17
32,280
49,260

72,155
11,058
1.113
1,849
41,978

2,331
!
|
18,853 !
j
25,269 '

26,245
13,552 :
119.610
37,8S4
27,350
36,245
87,013
41,299
75,559
75,665
22,417
71,518
33,649
52,432
141,532

3,061

16,993
13,340

ii,iii

4,319
2,852
232

836
3,651
11,855
5,509
34,126

45,020
23,490
50,094
23,800
26,059

801

4,435

37,115

46,754
27,133
56.610
32,654
35,020

2,212

70,909
33,662

2,730
5,536
31,935
2,325
90,659

19.172 1
1,633

1,237

12

30,000
54,933
71,535
22 843
lio!300

49,107
92,819

10,878

136

41,892
60,815
107,473
30,096
224,652

8,309
34,243
985
1,047
8,290

2

18,461

106,509
35,261

$3,227
670
5,898
7,899
2,533

14,144
102,123
1,426
51.216
103,561

2,903

49,054

$42,297:
62,745

!

15,903
1,359
34

750

$47,535
65,219
14,231
116,104
39,853

'
j
18,576 11
23,232
■

761

5,366

Other
business
licenses.

39,003
3,651
29,063
12,716
74,153

7,200
9,136

*
2,876

Liquor
licenses
and other
liquor
taxes.

1

14.000
5,324
40,032
65,030

18,656
14,430
32,412
18,073
34,072
06,200
38.233
71,686

1,819
18,3S7
1,285
1,936
73,049

8,400

12,043
70,607
979
1,326
3,708

3i,336
60,225
136,360

35,475
1,200
33,025
3,959

34,135

50,704
41,233
22,661
80,223

27,323
31,370
10,854
76,100

32,195

4,387
2,812
117,631
3,746
707

26,008

1,019
918
5,370
2,002
22,510
7,174
7,962
3,396
29,051

Net receipts from property, business, and poll taxes, licenses and permits, and special assessments are the gross receipts from such revenues, less receipts in error which

reported in Table 14.




GENERAL TABLES.

103

TAXES, LICENSES A N D PERMITS, A N D SPECIAL ASSESSMENTS: 1909-Continued.
assigned to each, see page 78. For a text discussion of this table, see page 30.]
GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.
NET RECEIPTS FROM LICENSES AND

NET RECEIPTS FROM SPECIAL ASSESSMENTS.

PERMITS—continued.

1

1

For outlays.

For expenses.

Collected as—
Dog
licenses*

General
licenses.

Permits.

Total.

■ Taxes.

•Total.

Penalties
Interest
and collect­ on deferred
ors' fees. payments.

Original
levies.
$1,785 1
20
1,776
1,535

$2,905

$226
1,784
3,702
1,696

$162,625
75,233
90,028.
147,080
22,287

$162,616
74,585
90,028
143,678
21,752 1

92,675 1
60,058
78,399
147,035 i

92,675
66,058
78,399
147,035

88,956 1
65,976
77,926
144,093

66,248
47,220
6,200 1
66,789 |
39,130

66,248
47,220
6,200
66,789
39,130

41,030
46,377
5,492 |
53,512
35,569

1,496

183,877
296,900
33,414
18,826
79,071

183,653
296,900
22,113
7,605
79,071

180,422 1
296,900
22,113
6,135
51,561

710
450
104

13,888
30,099
199,252
57,705

7,716 1
24,118 i
199,252
57,705 !

4,390
19,656
199,252
57,705

380
1,349

9,238
94,120
42,246
49,143
93,363

7,320
82,730 '
29,232
48,675
70,790

6,847
82,730
18,011
45,563
70,790

274
3,112

15,088 1
57,748 j
73,872
21,134
13,764

15,OSS
56,276
73,872
21,134
13,764

15,088
51,788
71,872
18,817

4,488

7,981
91,416
25,095
29,224
73,322

4,078
91,031
20,569
29,224
73,322 1

2,850
91,031
19,108
29,224
68,396

57,252
1,927
32,642
79,092
49,615

57,252
1,927
25,086
79,092
49,615

54,859
1,927
25,0S6
72,890
49,615

7,655
13,111
68,201
6,257

3,991
5,498
68,201
675

1,291
5,498
68.201
675

105,664
63,007

105,664
63,007

105,664
63,007

67,251

67,25i

67,25i

$162,625
75,233
90,028
147,0S0
22,287

519
9,162

346
2,312
680
1,508
'

3,953

24

1,033

2,543 i
1,052 j 1
1

665
831
2,706
1,716
611
632 1
1,815
706 1
670
1,231 1
1,112
522 |
2,315

227
407 |
462
345
436
443

391
170

1,907
252
114
371
7,710

2,414
75
1,887

1,701

i,489
1,445
185
1,693
133
444

2,902
1,139
34

Special
charges.

j

128

$3,402 i
407

473

!

2,937
1,731
12
287

111
112
113
114
115

$3,719

82

843
11,329
601

i

23,487

1,470
4,220
3,326
4,462

23,290

116
117
118
119
120

i

696
1,661
2,960
3,231

354

336

12
2,616
1,191

349

321
342

703
1,194

158

512

3,040




686
996
672
283
3,144

1

473

875 1

1
10,947 I
!
1

2,666

•
$224

$224

ii,3oi

11,301
11,221

11,221
6,172 j
5,981

121
122
123

m
125
m

6,172
5,981

1,918
11,390
13,014
473
22,573

1,918
11,390
13,014
473
22,573

i,472

i,472

3,903
385
4,526

3,903
385
4,526

7,556

7,556

3,664
7,613

3,664
7,613

5,582

5,582

1,442
13,764
1,107

121
77 j

1,384
i64

4,762
2,393
6,202

a

106
107
103
109
110

$9
648

127
| 128
129
130

128

1,295
1,058
1,529
1,355
S60

783
911
985
173
270

1,691 1
295
16,185 |

Penalties Interest
and col­ on de­
ferred
lectors'
pay­
fees.
ments.

Original
levies.

Total.

-*
2,700

»

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

1

|

1

1!

j

j

* Includes county subvention for schools.

II

FINANCIAL STATISTICS OF CITIES.

104

TABLE 4.—RECEIPTS FROM DEPARTMENTAL
[For a list of the dties arranged alphabetically by states, with the number
GROSS RECEIPTS.
RECEIPTS BALANCED B T
COUNTER PAYMENTS
RECORDED IN CITY
ACCOUNTS.

Net
receipts.*

Grand total
Group I
Group II
Group III
Group IV

Classified according to department, office, or account for which receivedHealth conservation
and sanitation.

General government*
Receipts
from city
depart­
ments,
Receipts
in error,* offices, and
enterprises
(service
transfers).'

$13,071,645
9,263,379
1,740,870
1,312,153
755,243

$21,699 $1,752,342
11,838
3,647
5,113
1,101

1,248,953
324,441
100,689
78,259

Total.

Miscel­
Legislative
laneous
Finance
and
general
Courts.
offices and [government]
chief
executive accounts. offices and
offices.
buildings.
* 143,427 $1,641,937

114,845,686

1,511,054
72tSSQ
36,458
21,539

87,917
22,650
20,303
12,557

10,524,170
2,068,958
1,417,955
834,603

Protec­
tion to
person
Health
and
property. conserva­
tion.

$541,336 $2,199,514 $2,616,5S1
2,0:2,102
426,041
270,635
50.3S3
232.810
38,917
51,034
19,995

Sanlta*
* tlon.

$373,501 $1,215,999
230,952
42,529
C5r221
34,799

705,598
1SI,70S
245,303
83,390

GROUP I.-CTTIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
1
?
3
4

N e w York, N Y
Chicago, 111
Philadelphia, Pa
St. Louis, M o . . . . . .

$1,145,949
1,761,203
1,751,849
492,251

$600
73
3

f\

Boston, Mass..
Baltimore, Md
Cleveland. Ohio
Pittsburgh, Pa

641,001
133,966
' 552,471
440,626

2,808
240
6,731
684

6
7
8
q
10
11
1?

Detroit, Mich
BnfTa1n,N Y
Pan Francisco, C a i . . .
Cincinnati, Ohio

345,895
167,464
486,257
380,688

238
22

13
14
"H
16

Milw^nfcpA, Wis
Newark, N . 3
N e w Orleans, La
Washington/D. C

174,274
317,045
264,639
207,801

19
407

79.5S9
587
168,404 j
69,470
9,569
10,009
188,930

13

$54,397
2,120

$2,333 i 11,148,282
2,333,741
571,938
1,756,877
4,955
594,245
101,991

6,445
220
33,913

8,557

723,393
134,793
727,606 I
510,780 ;

6,578

986
956

$50,106
824,491
54,347
46,685

S40.3SS
27,275
305,070
2,791

$217,286
3SS,031
278,9S9
1SS,936

$431,522
534,06'J
264.029
123,1S4

$69,423
43,645
15,156
2,857

181,060
193,806
51,640
337

42,929
86
142,939
18,319

1,269
2,136
4,302
15,657

4S,0S9
751
82,385
208,790

74,150
5,071
42,343
62,778

10,442
17,205
831
1,652

26.223
3.700
lf.9,3S5
75,000

355,702
167,456 i
490,866 I
569,618

684
24
6,347

4,1G7
2,875
19,674
277,653

2,462
670
21,036
290

40,106
42,332
1S7,196
86,244

53,670
10,5C9
125,533
38,816

895
7,209
SS2
321

6,109
29,390
3,414
3,270

180,738
317,452 ! 1
264,859 i
241,727 !

2,638
4,600
30

803
11,033
8,772
6,170

13
1,122
55
1,505

17,245
91,939
70,151
64,051

25,991
00,408
103,149
100,815

5S1
6,791
52,651
405

5,027
38,547
7,309
10,700

$2,546
20,917
13,041
17,494
3,843

$366
4,089

$14,525
31,269
108
430

GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
Minneapolis, 'Minn.
Los Angeles, Cal...
Jersey City, N. J . . .
Kansas City, Mo...
Indianapolis, I n d . .

$146,024
58,439
56,288
42,087
61,943

Louisville, K y .
Seattle, Wash..
Providence, R . I .
Rochester, N. Y „
St. Paul, Minn...

33,442
62,904
148,183
55,953
77,066

Denver, Colo
Portland, Oreg...
Columbus, Ohio..
Toledo, Ohio
Worcester, Mass-

196,847
13,749
67,321
46,543
153,057

Atlanta, Ga
Syracuse, N . Y
New Haven, Conn.
Scranton, Pa
Paterson, N. J

31,270
26,512
34,772
5,638
27,181

Omaha, Nebr....
Fall River, Mass.
Memphis, Tenn..
Richmond, V a . . .
Oakland, Cal

49,292
41,382
36,855
9,023
28,968

Grand Rapids, Mich.
Nashville, Tenn
Lowell, Mass
Cambridge, Mass
Dayton, Ohio

63,636
25,892
41,589
64,025
34,984

J ^oU^mt^°^Ae^^^^r^m^'




$193
58
1,796
202
10
113

$874
117,316
7,813
1,076
50,738
5,480

**35
3,654
240
427
70

317

43

"i9*366"

508

64,440
3,969

205
12

3,624

131

13,600

26

10,307
17,397
818
3,150

**" " *

the

^ ^

$147,091
175,813
58,084
50,102
61,953

14,046
30

34,601
113,755
153,668
55,988
80,720

54
152
1,709

197,404
14,176
67,899
46,543
172,460

38
1,972

95,710
26,512
38,741
5,638
27,151

6
7,993

995
2,380

73,943
43,289
42,407
67,201
34,984

171

°

$1S9
8,214

$10,109
16,202
86

11

103
642
6,716
4,662

111
28,371
1,287
897

9,136
3,150
14
1,380
4,729

8,482
2,945
292
32
1,204

64,626
1,650
5,416
4,940

175
6,627
12

218
143
2
1,429

5,235
2,230

2,866

49,497
45,018
36,855
9,023
42,699

r e C C i p t S fr m

$93
12,892
326
6,254

12
1,279
1,951
46
14

27

646
2,128
1,075
5,958

1,C07
1,361

14,490
5,289
1,700

'

4,328
7,598
18,054

78,387
2,159
1,870
2,545
6,654

157
59
150
141
7,830

1.20S
5,537
231
33,482

2,500
4,600

2,710
4,233
1,129

368
411

129
393

525

18

825

80

49

195
2,486
2,200
52

278

115
125
396
942
19,887

5,593
6,981
1,077
2,655
5,592

5,324
100
653
4,440
961

15,523
86
5,763
13,238
7,199

21
4,963

1,015

revenUes less rec€ipU balanccd b T

IS
1,217
1,749
732
480
638

20,941
2,165
6,931
1,959
353

2,578

" ^

293

3,198
13,975
35,305
3,923
2,184

5,597

212

407

410

> c 0 0 3 ^ Payments recorded in city accounts.

GENERAL TABLES.

105

FEES, CHARGES, AND SALES: 1909.
assigned to each, see page 78. For a text discussion of this table, see page 33.]
GEOS3 RECEIPTS—continued.

I

Classified according to department, office, or account for which received—Continued.
Charities, hospitals, and correc­
tions.

Highways.

Streets
and
sidewalks.

Bridges
other
All other.*
than toll.

Charities.

Hospitals
and
insane in
institu­
tions.

Prisons
and
reforma­
tories.

Classified b y revenue from which
derived.
Education.

Schools,

11,735,184

$36,770

$183,990

$1,018,142

$773,202

$701,586

$740,609

1,114,417
288,835
188,013
1
143,919

21,440
4,110
9,478
1,736

87,897
44,053
20,407
35,973

502,238
172,640
224,552
118,712

520,574
127,308
15,552
109,763

406,294
177,837
72,076
45,379

279,762
207,128
157,819
95,900

Recreation.

Libraries,
art
galleries,
and
museums.

$183,064
86,493
51,339
27,523 I
17,659

Parks.

$410,045
263,682
112,680
15,098
17,985

Other
recrea­
tion.*

$94,589
65,284
21,821
6,761 1
723

Miscel­
laneous.

JS
Fees.

$231,210

Charges.

1 $5,716,033 $7,472,149

139,898 p5,010,658"
63,377 •
419,923
3,506
193,925
19,429
91,527

a

Sales.

$1,657,504

4,451,938
1,061,574
1,335,392
313,643
1,029,615 !
194,415
655,204
87,872

1

1

GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
$2,514
38,SS7
520,108
37,147

S77
9,2S2
992

39,957
33,873
114,6S3
7,013

1,003

600

1,102

8,700
18,552

115,272
18,638
80,140
69,750

56
7,394

3,891
21,778
1,779
2,937

1,033

$10,097
30
76

219
6,164
1,140

23
419

10,946
23,109
2,358

$91,225
4,870
44,388
2,696
194,307
1,506
56,912
10,544
74,670
11,316
657
1,716
1,633
1,271
11
4,196

T

$4,629
205,939
15,588
162,275
19,858
21
130
270
5,662
84,057
22,124
21

$2,442
169,163
10
894

$14,801
1,477

13,507
2,312
3,147

16,517
14,853
10,931

$80,537
35,680
5,292
98,166

$213
3,919
933
47,980

3,439
16,326
10,014
30,969

35,036
15,279
69,376
12,543

7,543
12,973

31,167
19,003
415
23,462

13,186
3,871
1,172
50,672

2,860
7,023
2,321
4,610

10,049
1,008
47,809
9S6

7,361
10,070
1,475
32,912

12,235
11,557
1,433
357

3,406
8,323
2,402
5,127

257
3,266
6,650
2,182

$11,367
3,948
8,407
6,118

8,267

$687,620
1,443,650
591,074
270,298

S2S9,405
646,183
1,138,739
206,121

$171,257
243,903
27,064
117,826

1
?
3
4

40,994
1,711
1,953
35,013

166,637
19,138
268,771
270,103

512,292
101,725
230,843
216,703

44,469
13,930
227,992
23,969

5

70,616
43,303
239,865
432,809

205,798
85,912
201,933
119,710

79,288
38,271
5,068
17,099

q
1ft
11
1?

48,400
145,322
154,20S
108,844

124,033
154,041
92,847
125,638

8,300
18,089
17,804
7,245

13
14
15
16

$15,391
855
25,215
3,583
8,925

$64,547
169,942
31,432
39,039 i
42,297

$67,153 1
5,016
1,387
7,480]
10,731

17
18
19
20
21

13,566
5,891
37,983
13,806
5,195

12,283
96,332
79,409
23,773
58,559

8,755:
11,532
36,276
18,404
16,966

22
23
24
25
26

2,534 1
1
3,075
1,9S9

116,838
6,545
17,439
18,349
5,024

75,107
5,994
46,739
21,503
127,433

5,459
1,637
3,721
6,6S6
40,003

27
28
29
30
31

1

5,616
14,124
23,633
2,505
16,268

86,719
9,632
9,204
2,558
10,418

3,375
2,756
5,904
575
495

32
33
34
35
36

3,508
9,816
4,346
1,784
1,658

36,935
31,445
28,459
3,106
38,338

9,054
3,757
4,050
4,133
2,703

37
38
39
40
41

8,430
5,592
8,302
12,298
7,438

60,917
37,093
27,879
34,350
23,890

$11,632
26,404 !

5,026
3,556
1,506
173

8,969 ; \
1,349 i

7
g

GROUP IL—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
$4,574
70,677
6,850
4,963
17,812
2,066
24,067
41,587
2,496
5,001
10,749
684
8,071
10,867
6,655
15,946
314
4,596
203
1,137

$13,050

4,606
129
725
787

84
8,707
7,128

$4,810

90

$2,153
32,616

1,473
878
5,140

8,169

2,606

3,212

906
5,330
32,020
1,504
2,065

20
160
12,397

229

6,207

2,659
30,665
5,499

44
32
123

50,633

50,593

744

20
307
5,181

1,179

240

64,638

6,406

18,220
7,758
3,019
404
3,323
3,339
4,657
228
1,493
1,279

$159

$1,227

820
2,651
24

12,997

6,713
12,809

227
13,600

121
51
1,033




68
103
5
295
5,816

6,710
24,131
23,755

14,985
6,827

10,655

446
3,966

$15,910
1,776
5,216
5,479
8,100

$6,080
4,300
1,568
2,425
2,131

$63,163
120
324
9,418
1,169

12,223
4,595
15,321
19,023
3,611

1,422
8,032

2,636
2,043
999
869
12,710

2,507
2,275
12,705
17,390
3,939

3,525

2,128
46

1,279
1,427

ISO
3,264

1,008
2,758
12,893
2,851
8,251

1,435
671
2,542
762
1,963

4,713
227
1,061

5,704
7,515
3,673
1,754
1,776

■ 1,628
568
928

1,512

1,572

2,297
30
1,795

3,888
3,364
7,223
8,649
5,636

1,276
781
421
944
629

392
100
33
1,156
295

2,970

$5,406
$425
423
60

'12,456
4,160
24,253
228 |

9,758

1,086
643

175
i
1
2,030

1,534
74

710

10,537
6,897

1,705

40

* For summary of all service transfer receipts, see page 47.
* Includes receipts for snow and iee removal, street sprinkling, street lighting, and miscellaneous highway purposes,
fi Includes receipts from playgrounds, baths, and public entertainments.

42
4,596
43
604
6,226
44
20,553 I 45
3,656
46

!

FINANCIAL STATISTICS OF CITIES.

106

TABLE 4.—RECEIPTS FROM DEPARTMENTAL

[For a list of the cities arranged alphabetically by states, with the number
GROUP IIL-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.
GROSS RECEIPTS.
EECE1PTS BALANCED BY
COUNTER PAYMENTS
EECORDED IN CITY
ACCOUNTS.

Net
receipts.1

$8,854
21,439
94,658
43,877
4,460

Trenton, N . J
San Antonio, Tex...
New Bedford, Mass.
Camden, N . J
Dallas, Tex

30,079
16,849
62,638
15,178
24,791

2,735

Salt Lake City, UtahLynn, Mass
Wilmington, Del
Springfield, Mass
Des Moines, Iowa

42,487
69,591
14,016
87,320
43,959

44
1
17
560
78

Lawrence, Mass..
St. Joseph, Mo...
Troy, N . Y
Yonkers, N. Y . . .
Tacoma, Wash..,

23,755
8,109
7,708
9,399
34,572

Youngstown, Ohio..
Duluth, Minn
Houston, Tex
Somerville, Mass....
Kansas City, Kans..

8,152
28,617
37,493
58,078
2,129

Utica, N . Y
Waterbury, Conn...
Elizabeth, N. J
Schenectady, N. Y..
Hoboken, N . J

17,910
8,832
14,977 i
8,879 I
18,836

Manchester, N. H . . .
E vansville, Ind
Birmingham, Ala...
Akron, Ohio
Norfolk, Va

9,659
2,026
51,203
10,138
17,083

Fort Worth, Tex..
Wilkes-Barre, P a .
Erie, Pa
Savannah, Ga
Peoria, 111

7,505
4,200
10,954
14,404
38,102
3,384
7,699
3,318
38,677

East St. Louis, HI
Holyoke, Mass
Brockton, Mass
Johnstown, Pa
Jacksonville, Fla

5,728
18,952
98,015
8,868
16,910

97 Oklahoma City, Okla.
Bayonne, N. J
Covington, Ky
100 South Bend, Ind
101 Passaic, N . J

16,854
10,876
8,130
3,688
4,838

102
103
104
105

4,105
2,968
1,065
17,094

Altoona, Pa
Mobile, Ala
Allentown, Pa
Pawtucket, R. I

'..
,

Health conservation
and sanitation.

General government.
Receipts
from city
depart­
ments,
Receipts
in error.* offices, and
enterprises
(service
transfers). *

Albany, N . Y
Bridgeport, Conn..
Spokane, Wash...
Hartford, Conn...
Reading, Pa

87 Harrisburg, Pa
Port Wayne, Ind
Charleston, S. C
Portland, Me
Terre Haute, Ind

Classified according to department, office, or account for wlilch received.

$29

164
10

100

$330

1,901
3,122
"9,'si6
658
981
17

78

59

1,487

600
109
87

36,261

759

5,530

132

11,180
646

226
4,530
10,000
4,200
1,337

7,758

Total.

18,834
21,439
94,687
44,235
4,460
30,079
17,013
64,549
15,178
27,526
45,653
69,592
14,033
97,696
44,037
21,413
9,190
7,725
9,399
34,650
8,152
23,617
37,493
59,565
2,188
17,910
8,832
14,994
8,899
19,436
9,763
2,026
87,551
10,138
17,179

Miscel­
Legislative
laneous
Finance
and
general
offices and [governmentl
chief
Courts.
executive accounts. offices and
offices.
buildings.
$153
4,720

1,290
£90

5,754
19,178
102,561
8,868
26,910

$3,551
12,577
4,043
195

$95
701
3,120
280
34

216
11,356
1,172
320
2,706

95
1,130
1,717
3,511

7,501
2,197
437
1,956
22,372

502
6,256
839
4,670

5,154
10,243
1,377

229
4,739
1,035
1,776
2,568

604

1,617

49
37
127

33
14
174

3,153
4,431
9,575
2,101

6
11,052
10
9,337

166
431
17,197
9,601

12,582
774
1,902
3,438
9,927

428

2,551

"3V

6,168
6,747

177

40
95
11,116

325
311

607
2,862
6,253

329
1,051
35

983
550
1,419
762

19

1,334

1,436
12

2,591

508
126
183
59
71
1,733
1,009

40
1,518

4,132
1,557
6,100

2,733

63
2,689
73

7
664

......

584

21

2,369
245

1,603

3,405

100

1,446
30
166
842
1

486
2,648
352
46

2,022

4,105
10,726

577

196
31

2,858

*4S7'

516
10
13,066
8,536

12,011
715

19

"263
1,119
222
1,676
1,401
2,345

192
5,507

953
85
1,638
4,658
29,5S3

12
5
1,914
1,020
662

1,691
6
147
5,999

301
1,560
410
7,224
4,211

397
3
305
166

84
64
8,856

5-15
519
208
3,259

230
62,979
1,300
695

1,642
1,116
540

"***236

492

214

"2,"46i

3,598
4,431
434
159
29

1,901

1,951
1,284
224
7,704

2,347

COS

673
11,138
948
6,714

4,536
1,869
350
1,121
6,137

2,395

$61,2SS
4,538

17

363

21,109
12,215
8,130
3,683
4,838

1,065
17,094

$2,629

9,022
37
1,511
271
204

360
2,464

Sanita­
tion.

$370

474
' 33

Health
conserva­
tion.

2,263
718
41

1,393

13,794
4,200
10,954
14,404
38,102
3,384
7,699
14,498
39,455
8,088

$541
804

Protec­
tion to
person
and
property.

1,826

8,708

"8

Net summary
receipts from
departmental
fees, charges,
*1 For
of all
receipts In error,
see pageand
46. sales are the gross receipts from such revenues, less receipts balanced by counter payments recorded In city accounts




GENERAL TABLES.
FEES, CHARGES, A N D SALES:

107

1909—Continued,

assigned to each, see page 78. For a text discussion of this table, see page 33.]
GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.
GEOSS RECEIPTS—continued.

Classified according to department, office, or account for which received—Continued.
Highways.

Streets
and
sidewalks.

•

Charities, hospitals, and correc­
tions.

Bridges
Allother.< Charities.
other
than toll.

Hospitals
and
insane in
institu­
tions.

Prisons
and
reforma­
tories.

Education.

Schools.

Classified by revenue from which
derived.

Recreation.

Libraries,
art
galleries,
and
museums.

Parks.

Other
- recrea­
tion. &

I

Miscel­
laneous.

Charges.

Fees.

Sales.

a
5

$201
29
7,120
1,256
2,030

$4,639
234
198

18,057
1,973
14,198
1,001
1,695
9,106
629
7,749
24,503
5,857

1,659
2

18
1,786

!

$596
56

9

10,770

9,227

421
1,200

46

136

6,835
2,517
2,480

288

385
40,915

2,514

25,295

9
12
57
562
384
340
59

40
29

4,897

28,056

90

264

393
438
5,377
590
131

1
1

$6,171

300
4,979

437
353
869
741
12,213
3,684
7,001
3,125
2,693
915

$10

5,743
1,044

6,050
1,678
1,288
913
2,585

$26

19,362
3,SS3
372
730

15
784
3,693
2,746
2,929

1

2S0




47
3,685
159
1,894
3,309

315
2,255
1,278
2,154
7,003

213
1,346

929

1,434
660
337
772
904

24

406
82

66

248
263
550

50

1,505
2,426
2,064

655

36,861
151

2,715

3,000

3,859

11,100

482

414
1,148
1,035
249

426
2,371

446
861

624
977
785
3,461

269

4,200
1,171
3,074
1,229

i,472

2,225

331
426

634
890
317
426
358
103
510

287

$4,951
11,729
84,227
29,588 1
2,837

$2,996
734
5,162,
2,087
598

47
48
49
50
51

8,403
1,048
5,461
8,427
2,874

17,534
14,973
46,526
5,950
20,163

4,142
992
12,562
801
4,489

52
53
54
55
56

7,140
2,273
1,445
14,739
2,371

31,664
56,549
12,180
64,902
30,876

6,849
10,770
408
18,055
10,790

57
58
59
60
61

792
618
1,644
1,479
2,752

22,333
7,593
5,923
6,593
19,832
6,864
21,405
34,248
43,755
1,059

1,288
979
158
1,327
12,066

64
65
66

778
4,582
2,231
14,212
529

67
68
69
70
71

$887
8,976
5,298
12,560
1,025

510
2,630
1,014
1,598
GOO

2,855
77

2,814
5,133
4,103
8,396

13,758
5,448
9,276
4,217
10,815

2,380 72
570 t 73
585 74
579 75
225 76

2,104
627
19,408
3,257
1,442

2,155
382
66,469
6,091
12,545

5,509 I 77
1,017 78
1,674
79
790 80
3,192 1 S1

10,858
1,632 I
3,009
9,893
36,847

1,431
1,472
4,880
4,511
760

82
83
84
85
86

787
1,382
13,996
18,926
6,158

990
942
502
12,873
968

87
88
89
90
91

4,684
16,440
84,549 !
5,280
23,578 j

458
1,627
16,860
1,016
3,332

92
93
94
95
96

1,505
1,096 1
3,065
495

463

1,607
5,375

iis

60
330

4i
266

150
8

62

m

1,772

1,027

7,656
962
612
1,111
1,152 I
2,572

164

3,949
3,509
3,146
3,529

20,973
6,691
4,484
456
1,114

136 97
1,575 93
137 99
86
100
195 101

226

1,245
577
107
5,035

2,330
9,780
71
10,287

530
369
887
1,772

38

7,023
810
446

274 !

24

1,529
206

282
148
1,050

838

1,979
5,048

10,000

|

178

382

15

$38
t

136

1,942
939
16,692
3,677

397

$2,480

539

817

14,369
30,033

292

1,644
846

46

189
28

47
625
«,
734
i, 705

5,570
896
1,679
18,748
9,589

859
1,503

80
30

1,722

48
229
145

1

2,680
2,330
1,022
2,419
719

26
9,272

9S4
1,337
2,743

1,025
495
632
709
762

10
987

2

238

5,790
1,655
2,3SS
4,580
4,353

99
1,981
659

84
2,398
3,460
62

$408
1,161

510
1,725
775
751
1,191

26,990

$382
354
397
650
87

$427
3,452
6,527
9,917
1,464

!

* For summary of all service transfer receipts, see page 47.
«Includes receipts for snow and Ice removal, street sprinkling, street lighting, and miscellaneous highway purposes.
* Includes receipts from playgrounds, baths, and public entertainments.

102
103
104
105

FINANCIAL STATISTICS OF CITIES.

108

TABLE 4 . — R E C E I P T S

FROM

DEPARTMENTAL

[For a list ol the cities arranged alphabetically by states, with the number
GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.

==

GROSS RECEIPTS.
EECEIPTS BALANCED BY
COUNTER PAYMENTS
EECORDED IN CTTY
ACCOUNTS.

Classified according to department, office, or account for which received.
H e a l t h conservation
and sanitation.

General government
Net
receipts. 1

City number.

CITY.

106
107
103
109
110

Receipts
i n error.*

$21,521
4,993
5,638
5,216
13,462

Springfield, HI
!

111
112
113
114
115
116
117
118
119
120
121
122
123
124
125

8,682
25,351
55,084
44,716
3,785

126
127
128
129
130

33,384
16,609
23,984
7,832
2,101

Wheeling W . V a

Butte, Mont

23,914
2,251
69,778
1,533
5,183

13G
137
138
139
140

Chester, P a . . . .
T^alama«w», M i c h . . .
Montgomery, A l a . . . . ,
Woonsocket/R. I
Galveston, T e x . . . .

3,339
20,376
12,973
16,995
69,544

141
14*
141
144
145

Fitchburg, Mass
Racine, Wis
Elmira,N. Y
Quincy,m
Knoxville, Teim „

22,390
8,238
2,696
3,038
14,630

146
147
148
140
150

Auburn, N . Y
West Hoboken, N . J
Joliet,Ul

131
132
133
134
135

151
152
lftt
154

Superior, W i s .

Everett, Mass
Oshkosb, W i s

155
156
157
158

....

|

7,157
7,999
3,685
2,246
2,773

25,517

Legislative
and
chief
executive
offices.

1
60

5,362 1
1
]
i

80

12,419
2,245

24
789

374
8,128
5,023
159

3,379
12,488
4,035
i6

8,904
3
3
205
3,600

109
|

6,i43

30
[

1,770
877
692

14

$23,075
4,993
5,038
5,276
13,462 |
1,9S2
4,413
14,279
16,645 !
13,140 j
2,833
14,580
1,217 i
17,201
32,G21
9,056
33,479
60,131
45,664
3,785

;

sis

33,800
15,4S5
4,503
18,728
2,973
2,872
2,525
2,496

Total.

$1,521

$33

1,982
4,413
8,917
16,645
13,140
2,833
14,580
1,217
4,842
30,296

Rrtffcfhrn Til

Receipts
from city
depart­
ments,
offices, and
enterprises
(service
transfers).*

33,384 1
17,324
23,984
7,832
5,4SO
36,402
2,251
73,813
1,533
5,199
3,339
20,376
21,877
16,998
69,547

$230

$3,166

$38

161

5

Courts.

6
131

293
1,71S
12
S*>1
519

46
3,613

37
149

179
143
1,25S
C67
337

3,653
740
3,777
1,029
2

47
830
3,2CA
123

2,473

10
12

1,55*3
541
1,206
42
248 !

2,039
1,128
3,830
2,789

139
356
286
84
60

1,613
453
386 !
817
675

4,419
10

2

392
1,896

500
2,S02
2,195

206
14,4S3
58
276
272

$56
244

50

30
545
3

2,608

ies

2,794

426

149
694

1

1,490
16

174

63S

255

135

1,312
3,812
412
197

7,260
14,142
3,GS5
2,246
2,803

18

35,570
16,362
4,603
10,420

424
481

is

326

lie

51S

23
!
216

12

119
25
1,620

2,987
2,872
2,525
2,495

6,830

1,724
50

157
392
3,895

o
727
213
2,725
3,605

3,05S
10
30,072

610
2,827
380
654

499
167

810

&S

1,271

332

4,671
1

is 1

43 !
!
13 |

1,864
290
8

182
658
1,500

134

847
69
65

200

200
325
2,950
10,094

400

100

202
223 |

$2,923
100

69
8
925

25
363

12

$901
22
190

183

33

521
S0G
200

Sanita­
tion.

1, IIS
495
4,234
IS
250

30;

50

$4,190
454
1,457
1,203
412

Health
conserva­
tion.

59

12 |

1,502
532

Protec­
tion to
person
and
property.

25
448
41S
452
821

$1,354

20 !

22,655
8,238
6,296
3,03S
14,630

25,517

Miscel­
laneous
Finance
general
offices and 1government
accounts. offices and
buildings.

30

SG6
658
995
757

HI
232
30
581

11,587
217

1

87

175
5

178
96
369
225
22,800

i

1

t

1

i Net receipts from departmental fees, charges, and sales are the gross receipts from such revenues, less receipts balanced by counter payments recorded in city accounts,
a For summary of all receipts in error, see page 46.




GENERAL TABLES.

109

FEES, CHARGES, AND SALES: 1909—Continued,
assigned to each, sec page 78. For a text discussion of this table, see page 33.]
GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.

GROSS BECEIPTS—continued.

Classified according to department, office, or account for which
Charities, hospitals, and correc- 1
tions.

Highways.

Streets
and
sidewalks.

Bridges
other
Allother.*
than toll.

Charities.

$660

$339

476

1,695

$3,832
493 j
2,868

$47

610 j

30

118
437 i
958
415
6,749

$3,800

1,965

21,772

240

763

25,285
13S
145

16,791
25,324

7,600

38

21,230
1,379

3,126
32

51
7,710
4,216
224

17,770

73
7,390

4

19

239
819

$203

9

116
1,404
538
665
404

112
13
71
484
615

475

70
40

3,379

1,116
4,266
12,212
4,541
1,697

253
620
i2,468

1
|
|

796
170
144

578

1,267
2,746
797
2,610

128
2,447
254
802

3
40

1
79

9,007
115
693

476
238
1

10,166
1,021

3,177

iio

|

3,600
545 i

6,143

32

3,364
2,002
1,192
1,200

i

1,753
505
145
6

3.384

4,356
644
307
67

13,830
8,557
1,190
9,889

730
970
241

40
1,362

1




3, lis
452
1,279

458

1

S

913 j

688
870
904
1,984
242

275
378

1,215
633'
354
402
1,124

111
112
113
114
115

1,264
3,244
590
1,563
3,009

580
10,862
278
13,987
28,640

989
474
349
1,711
972

116
117
118
119
120

3,509
1,459
1,980
200

4,856
25,088
54,485
39,647
2,095

691
8,391
4,187
4,037
1,490

121
122
123
124
125

1,593
6,300
2,175
3,303
1,644

28,947
9,755
11,066
3,281
3,800

2,844
1,269
10,743
1,248
36

126
127
128
129
130

633 131
279 132
4,667 133
192 134
626 i 135

1,368 1
4,710 1
2,106
5,524 i
16

1,550
14,056
19,226
7,214
67,245 ;

421
1,610
545
4.260
2,286

136
137
138
139
140

1,209
2,121
779
809
1,936

20,234 i
4,483
5,127
1,293
12,320

1,212
1,634
390
876
374

141
142
143
144

100

3,075

43i

3,028
375
1,252

3,433
13,852
439
1,776
1,327

758
290
218
95
224

146
147
148
149
150

4,623
928
307
1,088

24,397
13,054
4.033
14,660

6,650
2,380
163
3,672

151
152
153
154

376
* 626
951

1

472

1,882
1,689
1,250
835

729
657
324
1,189

155
156
157
158

1

200

25,064

253

2,667

331
24
59
5

2i5

m
441
374
349
488
196

1
893 !

89
12
77

183

2,139

10
47

520

66

1

J

1

106
107
108
109
110

82
3,327 I
11,683 !
14,740
11,170

!
|

$1,597
1,335
2,687
720
1,120

35,769
1,914
67,526
1,341
4 573

15
323
284
93

1

Sales.

685 !
453
2,242
1,503
846

58
1,620

216
11,903

j
784
. 3,077
282
967
1,797

7,933

$14,630
990
2,251
2,827
9,639

125
338
1,084
82
524 i

13,681

2S6
3,037
142

1

I

3,780
944
1,426
1,339
473

13,512

$6,848
2,668
700
1,729
2,703

240

12,106

461

$275

446
r

Charges.

a

1,276
312

2,221

3,9S4

Fees.

$28
27

979
536

182

68

$201
316
125
465
478

2,245

90
1,401

1,518
5,074
1,571
5,248
14,989

698
1,735
668
1,984
846

Miscel­
laneous.

Other 1
recrea­
tion. 5

Parks.

1,702
3,500
963
2,344
1,200

15

307
39,285
201
992

1,507
1,143
142
598
356

$6,284 i

274

Libraries,
art
galleries,
and
museums.

$6,283
3,504
992
2,124
1,272

2,318
13,510

284

Classified b y revenue from which
derived.
Recreation.

Education.

Prisons 1
and
Schools.
reforma­
tories.

3
27

510
1,489
242
490
80
401
14,422
4,340
4,255
1,328

Hospitals
and
Insane in
institu­
tions.

received—Continued.

I

* For summary of all service transfer receipts, see page 47.
«Includes receipts for snow and ice removal, street sprinkling, street lighting, and miscellaneous highway purposes.
* Includes receipts from playground*, baths, and public entertainments.

>

Ui

FINANCIAL STATISTICS OF CITIES.

U0
TABLE

5.-NET RECEIPTS i FROM FINES, ^ ^ f ' ^ ] ^ ^ ^ ^ }

0

GRANTS

^

'

GIFTS

'

D0NATI0NS

>

AND

[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a test discussion of this table, sec page 33.)
NET RECEIPTS FROM—

Subventions and grants from other Gifts, donations, and pension contributions.
civil divisions.

Fines and forfeits.

Total.

Police
Com­
Court
and
mercial
fines and firemen's
forfeits.
forfeits.
fines.

Escheats.

|$3,843,414 $3,506,028 $215,185 $122,201

Grand total,

205,888
7,862
1,076
359

2,304,506
678,466
517,138
343,304

Groupl
Group II
Group III
Group IV

69,610
12,038
35,860
4,693

Total.

For other
For
education. purposes.

Total.

For
t
For
For
principal
' expenses. outlays. of trust
funds.

$10,464 $28,052,160 $20,551,285 $7,500,875 :$4,743,130 J $1,681,590 $691,907 $2,309,633
8,939,984 7,211,270 3,419,165 1,396,272 191.2'JO 1,831,603
9,362
163,319 171,238
334,557
75.3S0
5,756,237
646
87,155
93,182
18,794
199,131
98,093
4,293,317
456
34,844 236,197
790,277
519,236
116,132
1,561,747

GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
1
2
3
4
5
g
7
g
9
10
11
1?
13
14
1*>
16

"NP-W "VnrV "W V
Philadelphia, Pa

Pittsburgh, P a . .

$815,073
508,086
51,477
106,475

154,037
7,757
25,025
72,892

150,628
7,199
24,263
72,892

762

11,685
19,836
29,4S5
27,666

13,916
165
612

12,985
33,752
29,650 j
28,299

Detroit Mich.
BuffalolN.Y
Cincinnati, otfio..,,

38,797
22,512
36,114
108,980

Milwaukee, W i s . . .
N e w Orleans, La
Washington/D. C

1
$1,807,896 $1,807,896
340,585
340,585 .
2,789,871
978,014
283,243
283,243

$187,715

$1,002,788
568,158
55,387
107,373

583

$60,072
3,910
315
3,409
558

1,300
1
21 j!

$i,sii,857

9,491
541,696
248,786
805,065

541,696
243,998
367,639

797
85
1,486
522

683,201
196,024
674,194
220,836

676,886
146,297
674.194
216,155

25 j

263,835 !
263,835
863,862 1
784,227
196,450
196,450
452" I
1,418,869
6,226,219
M66

$791
126,500

$47,500
1,752,585
16,784

86,547

1,922

25,425
65,030

41.000
6.097

23,59S
15,271
19,683
82,481

22,915
15,271
19.55S
57,747

683

26.993
15,220
22,826
13,982

25,821
15,220
19.S26
13,9i>2

$1,500

$39,087
13,721
8,142
490
14,544

$9,0S7
13,721
8,142
490
14,544

$30,000

19,903

38.623
77,128
21,177
24,189
4,042

7,244
5,000
21,177
24,189
4,042

31.379
72,128

1,149

7,363
5,310
1,055
3,880
110

7,368
5,310
1,055
3,480
100

1,841,054
16,784 :
66,425 j
71,127

9,491

752
2,546
1,079 !
156 1|

4,788
437,426
6,315 i
49,727
!
4,681

i

890
778
467

37,907
21,734
35,647
108,955

$21

1
$512,512
! $512,512
i
197,129 ! 197.129
353,100 1 304,869
14,420
! 140,920 !

79,635
4,807,350

125
10,000

14,734

1,172
3,000

GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
Minneapolis, Minn..
Los Angeles, Cal
Jersey City, - N. J . . . .
Kansas City , M o . . . .
Indianapolis, Ind....

$39,301
66,147
5,544
60,243
22,851

$39,301
66,082
5,520
60,043
18,751

8,874
50,283
4,901
17,742
24,057

8,874
46,528
4,901
15,688
24,057

24,906
25,131
9,458
6,268

24,686
25,131
7,332
1,216
5,494

Atlanta, Ga
Syracuse, N . Y
,
New Haven, Conn...
Scranton, Pa
Paterson, N. J

86,020
6,730
19,183
17,270
8,214

86,020
5,630
19,183
17,270
8,214

Omaha, Nebr
Fall River, Mass
Memphis, Term
Richmond, Va
Oakland, Cal

12,720
10,813
17,456
14,347
59,298

9,295
10,813
17,456
14,347
59,29S

Grand Rapids, Mich.
Nashville, Tenn.....
Lowell. Mass
Cambridge, Mass....
Dayton, Ohio

5,091
32,660
7,060
7,520
6,647

5,085
32,660
7,060
7,520
5,711

Louisville, Ky
Seattle, Wash
Providence, R . I
Rochester, N. Y
St. Paul, Minn
Denver, Colo
Portland, Oreg
Columbus. Ohio
Toledo, Ohio
Worcester, Mass

37

.,
,

1,731

eiwSwSj^pS£Sffil^lt€s6lieat^




subventions

$65
24

$200
4,100

3,755
2,054

$94
1
437

820
23
515

2,103
"774
1,100

3,425

936
'

ermts

'

69

$229,825
1,029,542
783,059
119,178
283,113

$228,325
1,029,542
783,059
119,178
283,113

291,629
384,933
32,412
82.333
137,922

271,726
384,933
32,412 I
82,333 "
137,922

82,981
356,354
76,039
75,936
6,236

81,832
356,354
76,039
75,936
6,236

80,226
60,703
75,686
105,538
242,312

80,226
60,703
67,618
105,538
242,312

68,771
5,666
203,250
64,362
450,167

33,685
5,666
203,250
59,088
450,167

199,370
242,203
3,307
4,931
53,633

194,970
242,203
3,307
4,931
53,633

5,000
12,625 t
8,068

35,086
*"5,'274
4,400

5,000

3,161

12,625
4,710
3,161

3,824
23
1
29.205
2,837

3,824
23
1
4,2a5
2,837

4,462
5,500
471

4,462
500
471
916
635

7,031 \

916

635

400
10

2.321

25,000
5,000

&**> donations, and pension contributions are the gross receipts from such revenues, less receipts in

GENERAL TABLES.

Ill

TABLE 5.—NET RECEIPTS 1 FROM FINES, FORFEITS, ESCHEATS, SUBVENTIONS, GRANTS, GIFTS, DONATIONS, AND
PENSION CONTRIBUTIONS: 1909-Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 33.]
GROUP I1I.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.
NET EECEIPTS FROM—
Subventions and grants from other Gifts, donations, and pension contributions.
civil divisions.

City number.

Fines and forfeits.

47
48
49
50
51
5?
53
54
55
56

CITY.

Total.

AIbany,N. Y
Tfartford', Conn ,.

.. \

San Antonio, T e x
Camden, N . J .
Dallas, T e x

Police
Court
and
fines and
firemen's
forfeits.
fines.

$2,286
12,498
39,541
5,843
1,344

Sl,942
12,498
34,241
5,843
1,344

6,280
12,470
3,272
3,494
9,809

5,730
12,470
3,272
3,494
9,344 |
5,716 i
9,509 {
6,2S9
6,965 '
27,497 ;

Escheats.
Com­
mercial
forfeits.

$344
$5,300

550 !

$io7
465

*>7
58 !
59
GO
61

Salt Lake City, Utah
Wilmington, Del
Springfield, Mass
E>es Moines' Iowa*

5,716
13,169
6,2S9
6,965
27,497

6?
63
64
<V5
66

Lawrence, M a s s . . . . . . - . - , .
St Joseph, Mo
Troy N . Y
Yonkers, N . Y
Tacoma,' W a s h . . .
.....

6,745 !
8,400
126
3,027 1
11,912 I

6,745
8,400
120i
3,027
11,787

Duluth, Minn
Houston, T e x .

7,598
19,342 !
11,844 t
3,291 1
3,523

7,598
19,322
11,844
3,291
3,523

Hoboken N J

3,083
12,541
1,815
4,655
1,588 !

3,083
12,541
1,815
4,5S9
1,58S

Norfolk V a

2,275 j
1,004 |
36,075 |
2,044
1,241

2,275
1,004
36,075
2,044
1,241

13,639
5,742
3,039
19,143
9,758

13,639
5.742
2,639
19,143
9,758

400

1,431
IS,620
39,312
187
3,180

1,431
2,970
34,312
1S7
3,180

15,650
5,000

1,705
6,179
13,566
12,927
20,486

1,705
6,179
8,566
12,927
20,370

5,666

97
98
99
100
101

17,182
1,770
1,083
1,056
3,309

17,182
1.770
1,083
1,056
3,309

102
103
104
105

6,363
13,315
2,513
3,021

6,363
13,015
2,513
3,021

67
68
69
70
71
7?
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
9*)
96

Utica, N . Y
Elizabeth N J

Fort Worth T e x
Wilkes-Barre Pa
Erie P a
Peoria 111

Portland, Me
East S t Louis HI

Total.

222

3,000 1

i25
7 i
20

66

30

For
For other i
education. purposes.

Total.

For
expenses.

For
principal
For
outlays. of trust
funds.

$9,433
3,972
10,257
1,245

$9,433
1,472
4,304
779

5,340
6,029

5,340
5,392

637

576
2,797

576
. 197

2,600

222,846
3,610
34,980
4,011
36,156

4,054
7,093
97
2,750
442

4,054

3,226
72,114
34,215
33,543
157,794

3,226
72,114
34,215
33,543
157,794

1,493
739
7,333
8,388
156

1,493
739
7,333
8,388
156

28,975
63,350
102,413
3,796
18,930

28,975
62,600
102,413
3,796
17,980

87

87

25
10,133
5,000

5,000

33,804
41,057
256,330
30,081 1
331,623

32,604
41,057
255,830
30,0S1
331,628

39,200 |
52:
1,672 j
3,992
102

i,672
3,992
102

i,407
97
292

1,407
97
292

$42,715
58,135
172,277
59,607
85,123

$42,715
47,140
172,277 1
49,197
85,123

371,629
106,500
4,821
261,406
92,036

371,629
106,560
4,821
261,406
92,036

222,846
3,610
34,980
4,011
36,156

ii6,995 1
i6,470

j
1

750

1,666
1,200
500

97
50
442

5,953
456

$10

7,093
2,700

25
10,133
4,430

3,707
91,774
90,194
31,846
33,234

3,707
91,774
90,194
26,846
30,422 !

55,288
47,846
56,196

5i,2SS
47,846
56,196

81
1,135
2,381

81
1,135

9,766

9,766

6,247

6,247

52,749
81,974
127,441
&S, 662
219,154

52,749
81,974
67,917
62,870
219,154

59,524
5,792 1

1,843
1,348
1,547
7,713
1,736

1,843
1,34S
1,547
22
1,736

7,574
1,603
3,616
33,767

7,574
1,663
3,616
33,707

!

1,625

1,625

13,807
236,590
71,575
45,886
149,932

13,807
236,590
71,575
45,886
149,932

5,000
2,862

$2,^66

4,000

30,770
52

2,38i

7,G9i

116

300

42,465

42,465

36,817
10,559

36 t 8i7
10,559

35,000

35,000
2,i22
57

2,i22
57

I

119

119

i|

h*u

il H

1

J Net receipts from fines, forfeits, escheats, subventions, grants, gifts, donations, and pension contributions are the gross receipts from such revenues, less receipts In
error which are reported In Table 14.




FINANCIAL STATISTICS OF CITIES.

112

TABLE 5 . - N E T RECEIPTS' FROM FINES, FORFEITS, ESCHEATS, SUBVENTIONS, GRANTS, GIFTS, DONATIONS, AND
IABLE a . W£,i l u s ^ i n o
rrvu
PENSION CONTRIBUTIONS: 1909-Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a'text discussion of thistable,SM page 33.1
OROTJP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.
NET RECEIPTS l"BOM—
Subventions and grants from other
civil divisions.

Fines and forfeits.
CITY.

i
Total.

i

Police
Court
and
fines and firemen's
forfeits.
fines.

Gifts, donations, and pension contributions.

1

Escheats.
Com­
mercial
forfeits.

Total.

j

For other
For
education. purposes.

For
expenses.

Total.

For
For
principal
outlays. of trust
funds.

3
106
107
108
109
110

$2,406
1,030
18,223
7,427
2,717

12,406
1,030
18,223
7,427
2,717

111
112
113
114
115

332
15,329
37,465
3,699
11,911

332
15,329
35,255
3,699
11,911

116
117
118
119
120

359
2,758
786
3,721
8,716

121
122
123
124
125

$106,108
23,327
8,728
7,318
24,050

i

197,232
23,327
8,728
7,318
24,050

39,382
15,592
48,862
23,513 i
127,597

39,382
15,592
33,446
23,513
127,597

359
2,758
786
3,721
8,716

102,069
6,119
41,830
20,501 ]
91,500

100,269
6,119
41,850
14,501
79,000

12,039
3,915
1,429
3,922
8,971

12,039
3,915
1,229
3,922
8,971

11,643 i
104,694 !
2,991
3,058
49,265

11,648
104,694
2,394
3,053
49,265

126
127
128
129
130

4,758
7,079
21,348
6,455
7,051

4,758
7,079
21,34S
6,455
7,051

5,029
23,445
15,641 I
36,304 !
28,153

1,709
22,602
15,641
36,304
28,153

131
132
133
131
135

5,828
17,442
3,818
211
30,197

5,828
17,442
3,818
211
30,197

23,219
4,430
10,536
26,656

23,219
3,523
10,536
26,656

831
1,666
15,461 t
82
6,655

831
1,666
15,461
82
4,655

32,569
57,882
27,018
9,832
102,833

32,569
57,882
27,018
9,832
45,239

3,359
2,092
873
3,984
13,905

3,359
2,092
873
3,984
13,905

1,875
29,303
21,140
7,870
58,356

1,875 ;
29,303 !
21,140
7,870
58,356

3,664
10,529 i
2,557
200 |

3,664
10,529
2,198
200

25,082

25,082

17,184
116,822
4,636

17,184
116,822
4,636

136
137
133
139
140
141
14^
141
144
145
146
147
14S
149
150
151
15?
153
154
155
156
157
158

Springfield, Ohio
Atlantic City, N . J

Montgomery, A l a . . . . . . . . . .
Galveston, Tex

Elmira, N . Y

N e w c a s t l e , Pa
Auburn, N . Y

.

$2,2i6

200
:

|
I

I

2,000 j

1
t

$359

Joliet, 111
Everett, Mass
Oshkosh, Wis

Newport, K y
South Omaha, Nebr

2,317
1,262
1,910
3,302

2,317
1,062
1,910
3,302

11,918
2,391
144
2,860

11,835
2,391
144
2,860

4,401

4,401

200

S3

|

™1

1

i

1

1

68:

«|

2,301 i

50
720 ;

9,000

50
720

597

3,320 1
843 I

907

ioo

ioo

10.430
3,804

350
3,804

50

50

2,211
3,125
5,090

2,211
3,125
2,640

519,309
8.615
1,053
5,473

6,073
448
1,953
15

4,080

$6,000

2,450

1

1
1
57,594
!
!
!
1

513,236
8,167
5,453

'
1,053
451 |

3,542
3,747
25,520 |

2,367
2,172
25,520

I

17,253

23.097
45,709
14,994

17,253
23,097
45,709
9,465

5,529

132,139

84,668

47.471

!

i,703

9,000
2,301

1,053
451

1

1,175
1,575

1,000
1,107
30,000
!
I

75
1,026

I

i.ooo
1,107

!

30,000

-.
1,026

1

1

!
San Juan, P . R

100
9*1,974

91,974
1,703

1,800
6,000
12,500

$84,968

73
2

102
15,416

1
|

i
i

$2,000
2,446

$86,968
2,446

$8,876

1

600

600

* Net receipts fromfines,forfeits, escheats, subventions, grants, gifts, donations, and pension contributions are the gross receipts from such revenues, less receipts In
error which are reported in Table 14.




GENERAL TABLES.

113

TABLE 6.—RECEIPTS FROM INTEREST, RENTS, AND PRIVILEGES: 1909.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78.

For a text discussion of this table, see page 35.J

EECEIPTS FROM
RENTS.l

BECEIPT3 FBOM INTEREST.

Balanced by coun­
ter p a y m e n t s
recorded In city
accounts.

Net.»

Accrued
interest
and
receipts
in error.*

Receipts
from city
funds,
depart­
ments,
offices,
and
enter­
prises
(interest
transfers),

NET RECEIPTS FROM
PRIVILEGES.*

Gross.

From
invest­
ments of
sinking
funds.

Total.

From
invest­
ments of
public
trust
funds.

From
other
Invest­
ments.

From
current
deposits.

Net.*

Gross.

Major
(privi­
leges of
public Minor.
service
corpora­
tions).

Total.

$9,802,5311 $160,134 $12,483,125 $22,445,790, [$12,992,006 $3,756,763!$!, 463,126]$4,228,895 $983,27411,003,209 $7,834,164 $7,092,768 $741,396

Grand total

7,336,737 107,816 10,594,4S7 18,039,040 10,437,781! 3,377,341 1,237,056 2,986,862
736,954
1,299,423! 35,477 1,117,360 2,452,260 1,452,013! 158,0591 105,234
319,367
63,243
10,764
727,814
128,151
513,709 1,238,575
714,102
185,712
715,915,
62,593
6,077
374,398
93,212
452,269
257,569

Group I . . .
Group n . .
Group I I I .
Group IV..

639,155
208,815
76,342
58,962

653,099 5,773,461 5,093,782 679,679
209,781 l,425,990j 1,383,535 42,455
461,093!
78,547
449,029 12,064
61,782
173,620/ 166,422
7,198

GROUP I . - C I T I E 8 HAVING A POPULATION OF 300,000 OR OVER IN 1909.
1
?
3
4

N e w York, N . Y
Chicago. Ill
Philadelphia, P a
St. Louis, Mo

5
6
7
8

Boston, Mass
Baltimore, Md
Cleveland, Ohio
Pittsburgh, P a

9
10
11
1?

Detroit, Mich.
Buffalo, N . Y
San Francisco, Cal
rfncinnat i, Ohio... - - r

13
14
15
16

Milwaukee W i s
Newark, N . J . . .

$343,679
1,005,675
2,191,035
402,578

1,535,025 1,727,993
814,069
607,264
491,898
75,847 !
393,361
576,337

1,299,847
704,074
83,320
437,435
125,971
126,047

321,448

203,954'
245,5471
21,071
1,773,869

1,320
274,206
40,628
850

61,921
369,775
120,971
2,626

138,373
206,748
415,270
182,532

54,595
57
781
444

96,352
152,322
21,071
1,452,020

2,719

104,SS3
93,225

401
775
8,432

60,601
94,794
71,911
1,776

Washington, D . C

$94,434
$17,815 $6,547,447 $7,408,941 $6,646,204
6,092
35,372' 1,042,496
615,120
1,449
392,642 1,911,603
528,342 2,739,647
20,270
437,925
35,269{
78
138,589

312,320
303,829

360,463
46,604
30,544
1,009

$13,354
5,773
30,361
11,804
188
1,306

3,836
24,193
2,942
34,684 i,i63,SO0
11,349
5,134
44,250
2,587

10,470

$654,949 $228,981
415,511 174,744
405,041
3,050
287,532
1,691

$228,981 SI, 422,9511 $1,018,585 *4M.3flfi
186,091 2,256,958, 2,085,424 171,534
116,563
1,316
117,879
3,050
385,905
391,938
1,691
6,033

67,683
63,203
378,034,
136,587

22,711
6,105
48,799
34,290

22,711
6,105
48,799
34,290

101,596
515,299
53,344
77,488

78,373
474,714
48,287
58,632

23,223
40,585
5,057
18,856

74,147
95,307 I
18,129
213,065

19,754
1,724
63,093
12,421

19,754
1,72* I
63,093 j
12,421

58,337
151,378 i
75,782
294,199

58,337
150,573
75,682
294,199

805
100

9,331
4,951
8,690
1,417

i78,718
65,446
12,148

175,743
60,987
11,778

2,975
4,459
370

50,572
60,812
66,251
39

6,734
4,951
8,690
1,417

1
GROUP H . - C I T I E S HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
17
18
19
?0
?1

r>

Jersey City, N . J
Kansas City, Mo.
Tn^iftnjiprtlffl, I n d , .

tT..

73
?4
75
?fi

V7
?8
?9
30
31

Denver, Colo
.
Portland, Oreg
Columbus O h i o . . . . . . . . . . .
Toledo, O h i o . . . .
Worc^stT Mass . . . .

41,124
2S,306
46,6S9
61,106
33,529

3*>
33
34
35
36

Atlanta, G a .

2,223
32,679
35,494
17,648
32,880

37
3S
39
40
41
42
43
44
45
46

Paterson, N . J . . . .

...

24,666
73,16S
10,649
7,202
5,410

Fall River Mass
Memphis, (Tenn...
Richmond, V a
Oakland, C a l . . . .

46,287
17,197
45,143
85,541
18,931

Nashville, Term
Lowell, Mass
Camhrfdftti Mftft
D a y t o n , Ohio

23,972
7,539
9,808
5,749
33,755

37,174
28,493
29,2381
51,844
4,519

8,770
3,212
3,036
5,32S
2,137

8,950
111,315 1 110,340
3,572 S
32,163
32,200
3.0S6,
15,841
16,709
5,328,
104,761
104,761
2,137j
19,484
19,484

2,371
244
3,807
3,166
509

2,371
244
3,807l
3,1661
509

21,850

21,850

278

2,22S
30,077
9,lS0i
10,741
5,167

46,275

46,275

683

25,871
5,386
4,921

2,344
1,440
7,102
3,907
40

2,344
1,440
7,102
3,907
40

60,268
7,692 i
6,390
101,717
5,470

60,160
7,621
6,390
97,706
5,470

42,454
17,197 1
3,591
5,044
16,764 i

795
815
3,626
5,634
11,418

795
815
3,626
5,634
11,844

814
57,143
9,113
11,226
15,357

814
57,143
9,113
11,226
15,357

47,990

32,534
12,616
1,216

13,141
2,140

8,413
11,751
151,172
69,081
130,623

51,585
40,244
197,861
131,522
165,854

9,079
11,511
164,803
73,106
133,977

5,332
240
3,815
2,807
27,20S

2

1,504
3,9S7i
13,4S0j
2,875

2,228
34,183
39,483
31,128
35,755,

26
8,036
20,337
29,637

4,6s6
21,989
50
951

1,699
4,149

17,234
15,479

16,038
90,218

1,002
2,578

1,815

74,627

75,623

2,630
489

7,297

2,397
185
6,841
2,205
3,844

3,400
5,200
213,426!
13,713
11,939,

1,394
109
529
2,043
187
1,335
1,702

1,181
4,788

10,863
6,185
2,551
26,212
13,088

43,599'
92,796
10,649
83,644
5,410
!

57,155
23,382
48,8S0
116,541
32,019

33,448
109,292
11,411

7,359
59,998
178,431
51,258
81,704

23,972
7,539
9,803
5,749
33,755

1,075

2,115

457

$179,736'
49,224;
215,425,
79,699,
31,101

8,723' i
59,993
196,021
51,483
82,108

80,006
67,197|
64,674
35,844
10,300

9,724

22,655
5,200
205,890
28,827
20,812

148,909
67,197
101,419
65,605
19,860

Louisville, K y
Seattle, Wash
Providence, R . I
Rochester, N . Y
St. Paul, Minn

$39,389
4,256
39l|
5,094
9,111: !

152,766'
72,397
316,239 |
79,427] |
32,328

$84,741
3,780
196,984
23,972,
1,075

$18,550
86,689
186,911
90,921

$39,389
4,256
391
5,094
9,111

$8,040

$4,870
3,423
5,404
227
158

$163
19,212
96,411
186,911
97,171

$39,660
20,444!
13,998
44,503!
19,790

$132,036
3,780
193,256
35,196
512

$90,125
42,021
13,037
55,500
29,868

$25,000
3,171

3,765
150

16,649
5,007
6,000

$163
662
9,722
6,250
1,364
17,590
225
404
975
37
863

108
71
4,011

1Exclusive of rents received as income of funds with Investments.
,,.,..
*_
* Net receipts from privileges are the gross receipts from such revenue, less all receipts balanced by counter payments recorded in city accounts.
■ AH receipts from Interest exclusive of duplications in city accounts arising from the receipts of interest balancing accrued Interest payments, receipts In error subse­
quently refunded, and receipts from city funds, departments, oilices, and enterprises.
,_.,■«
* The receipts from accrued interest included in this column are those balancing payments by city funds for accrued interest on Investments purchased. For
summaries of all accrued interest and all receipts in error, see pages 47 and 46.
* Gross receipts from rents less receipts from city funds, departments, offices, and enterprises.

50054°—12




8

FINANCIAL STATISTICS OF CITIES.

114

TABLE 6.-RE0EIWS FROM INTEREST, RENTS, AND PRIVILEGES: 1909-Continued.
[For allst of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 35.]
GROTTP H L - C I T I E S HAVING A POPULATION OF 50,000 TO 100,000 IN 1900.
RECEIPTS FROM
BENTS.*

RECEIPTS PROM INTEREST.

Gross.

Balanced by coun­
ter payments
recorded in city
accounts.

Net.*

Albany, N . Y
Bridgeport, Conn..
Spokane, Wash....
Hartford, Conn—
Reading, Pa.

156,136
9,950
7,024
43,341
1,232

Trenton, N . J
San Antonio, Tex...
New Bedford. Mass..
Camden, N . J
Dallas, Tex

8,522
836
75,820
13,344
16,318

Salt Lake City, Utah.
Lynn, Mass
Wilmington, Del
Springfield, Mass
Des Moines, Iowa

2,400
15,254
6,836
22,724
8,032

Lawrence, Mass.
St. Joseph, Mo...
Troy, N . Y
Yonkers,N.Y...
Tacoma,Wash...

3,205
15,196
5,942
10,664
7,864

Youngstown, Ohio.
Duluth, Minn
Houston, Tex
Somerville, Mass....
Kansas City, Kans.

17,869
4,283
2,456
3,058
7,448

Utica,N.Y
Waterbury, Conn...
Elisabeth, N. J
Schenectady, N. Y .
Hoboken,N.J

19,055
19,583
4,326
6,970
3,710

Manchester, N. H . .
E vansville, Ind
Biimingham, Ala...
Akron, Ohio
Norfolk, Va

7,107
9,511
8,722
17,564
3,377

Fort Worth, Tex..
Wilkes-Barre, Pa..
Erie, Pa
Savannah, Ga
Peoria, III

4,140
5,504
15,606
8,711
6,177

Harrisburg, P a —
Fort Wayne, Ind..
Charleston, B . C . .
Portland, Me
Terre Haute, Ind..

15,411
12,551
25,373
52,033
8,935

East St. Louis, HI.
Holyoke, Mass
Brockton, Mass—
Johnstown, Pa
Jacksonville, Fla..

42,605
7,987

818

Receipts
from city
funds,
Accrued depart­
interest ments,
offices,
and
and
receipts
in error.4! enter­
prises
(interest
transfers).

$310

Total.

From
From
Invest­
invest­ ments
ments of publicof
sinking
trust
funds.
funds.

$25,868
18,004
121
20,078
8,340

$82,004
27,954
7,145
63,729
9,572

$56,170
18,774

53,575

62,097
836
88,141
29,664
23,739

55,535
675
66,281
19,438
12,041

43,586
8,589

1,697
59

10,624
16,261
7,421

2,288

38,120
241
11,354

2,400
55,642
7,077
35,609
8,032

6,293
350
3,306
9,336
11,722

9,498
15,546
9,248
20,000
19,586

6,157
340
4,842
9,565
9,609

9,446
1,387

27,332
5,670
2,720
3,058
7,448

8,348
1,387

1,531

17
264

2,016

17,905
2,820
1,080
7,985

27,028
12,331
9,802
25,549
38,601

24,191
25
1,137
9,799
35,224

7,726
8
2,292

180
114

18,882
12,202

6,576
16,877
6,090

313

Net.*

Gross.

$422
5,384

9,706
21,893

$9,706
21,893

2,263

4,299
161
4,060
7,815
11,244

1,728
226
167
934
2,421

1,726
226
167
934
2,421

17,644
1,000
10,246
22,179
8,413

17,644
10,233
21,860

5,403
6,6SS
10,274
8,032

2,957
1,160
1,948
5,839
555

2,962
1,160
1,948
5,839
555

6,45.8
9,045
25,698
14,214
13,134

5,848
9,045
25,698
14.214
12,984

3,009
14,538
2,806
5,584
7,864

3,253
810
343
155
2,128

3,253
810
343
155
2,128

4,0SS
COO

4,0SS
500

23,820
21,611

21,441
21,611

*2,*379

8,092
4,244

339
934
1,020
878
500

339
934
1,020
878
500

560
741
7,872
9,237
26,991

560
741
7,292
9,237
26,991

580

5 142
4,893
3,558
3,569
1,173

1,786
271
168

271
168

251
120
25,897

25,897

16,843

*i6,*843

2,130
8,331
8,665
11,277
733

889
439
6,318
371
640

13,163
863

13,123

40
863

640

31,902

29,454

2,443

2,205
4,224
8,780
4,970
2,200

581
756
373

581
756
373

900
1,344
453

650
278
453

250
1,066

264

1,064

1,000

1,000

13,645
8,237
11,564
11,760
5,514

182
107

182

17,568
525

17,568
525

2,750
661

2,750
661

4,051
6,487
1,324
24,734

4,051
6,487
1,000
24,734

12,938
9,300
500
11,636

12,938
9,300
500
11,636

100
7,272

6,857

100
415

13,359

*i3,"059

300

17,800
2,411
934
389

$454
2,400

668
1,600
4,851
2,113
10,
2,720

4,762
13,328
379
773
707
908
4,473
60

4,140
5,784
24,151
8,711
8,298

280
15,371

1,280

420

5,430

23,137
12,559
44,255
66,527
8,935

8,140
2,225
10,199
40,442
2,094

2,097
22,492
13,536

49,361
23,978
6,908
623

11,036
22,174
6,773

223

9,975

.""26'

3,067

2,584
1,935
3,741
243
1,352
"*789

1,327

31, HO

........

6,615
1,576

439
6,318

107

10,848

2,138

2,138
10,843

66
1,996
1,243
36

66
1,996
1,243
36

5,172
10
1,536
100

5,172
10
1,536
100

1,767
8,347
584
2,988
1,417

411

1,767
25,981
584
2,988
1,828

Altoona, Pa
Mobile, Ala
Allentown, Pa...
Pawtucket, R. I.

5,013

11,400

16,413

16,413

977

977

2,348
19,485

1,778
59,103

4,126
78,588

4,126
67,501

120
1,425

120
1,425

102
103
104
105

19,625
1,031

140

1,767
6,356
584
1,747
1,416

10,947

7,428

251

1,000
13

319
985
610
150
100

120

371

623

210
412

$2

$2

S60
3,741
230

97 Oklahoma City, Okla..
Bayonne, N. J.
Covington, Ky
100 South Bend, i n d .
101 Passaic, N . J .

17,634

Total.

$422
5,384
860
2,341
230

2,728
7,160

8,285
7,089
14,679
3,654

2,121

From
current
deposits.

$22,048
8,732
7,024
12,378
983

25,335

20,192
26,506
11,046
19,021
5,110

280
8,545

From
other
invest­
ments.

Major
(privileges of
publio Minor.
service
corpora­
tions).

$3,786
448
121
7,765

49,305

1,137
6,915
6,720
12,051
1,400

35,224

NET RECEIPTS FROM
PRIVILEGES.*

324

* Exclusive of rents received as income of funds with Investments.
2 Net receipts from privileges are the gross receipts from such revenue, less all receipts balanced by counter payments recorded In city accounts.
* Ail receipts from Interest exclusive of duplications in city accounts arising from the receipts of Interest balancing accrued interest payments receipts in error subse­
quently refunded, and receipts from city funds, departments, offices, and enterprises.
* The receipts from accrued interest included in this column are those balancing payments by city funds for accrued Interest on investments purchased. For
summaries of all accrued interest and all receipts In error, see pages 47 and 46.
* Gross receipts from rents less receipts from city funds, departments, offices, and enterprises.




GENERAL TABLES.

115

TABLE 6.—RECEIPTS FROM INTEREST, RENTS, AND PRIVILEGES: 1909—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 35.]
GROUP IV.-CITIES HAVING A POPULATION .OF 30,000 TO 50,000 IN 1909.

Balanced by counter p a y m e n t s
recorded in city
accounts.

Net.'

Receipts
from city
funds,
Accrued depart­
interest ments,
and
offices,
receipts
and
in error.* | enter­
prises
(interest
transfers).
$3,999
2,870

Gross.

Total.

From
From
invest­
invest­ ments
ments of publicof
sinking
trust
funds.
funds.

$13,050
15,180
2,285

$1,740

71

8,776

147

1,551

8,378

6,768

1,118

6,729

1,589

16,062

1,677
1,885
157

1,589

530
7,225
20,693
6,862

2,308
430
ISO

6,827
544
21,152
23,641

3,842
38,023

544
24,994
63,164

116
117
118
119
120

Bay City, Mich
Rockford,Ill
York, Pa
Lincoln, Nebr
Chattanooga, Tenn.

7,832

970

5,296
2,924
13,421

5,259
4,424

10,555
7,348
13,421

5,414

735

*2,"7S8

*623

121
122
123
124
125

Topcka, K a n s . . .
Sacramento, Gal.
Maiden. Mass....
Haverhill, Mass..
Pueblo, Colo.....

5,493
5,300
35,018
33,687
4,692

695
565
183

6,314
7,605
562

5,493
5,300
42,827
41,757
5,337

24,795
23,354
3,317

15,153
6,625

126
127
128
129
130

Salem, Mass
New Britain, Conn.
Davenport, Iowa...
McKeesport, P a . . . .
Wheeling, W . V a . . .

15,087
8,450
6,427

51

50
40

15,188
8,490
6,427
15,431
5,814

5,396
3,625
8,474
1,423

131
132
133
134
135

Augusta, Qar
Superior, W is...
Newton, Mass...
Dubuque, Iowa.
Butte, Mont

136 Chester, Pa
137 Kalamazoo, Mich..
138 Montgomery, Ala..
139 Woonsockct, R . I .
140 Galveston, T e x —

Fitchburg, Mass..
Racine, Wis
EImira,N. Y
Quincy, 111
Knoxville, Term,.

141
142
143
144
145

146 Newcastle, Pa
147 Macon,Ga
148 Auburn, N. Y
149 West Hoboken, N. J.,
150 Joliet, 111

13,591
5,814
5,386
34,932

60,682

1,400

79

1,479

2,344
1,3S3
1,591
4,954
31,982

108

3,657
2,930

6,001
4,421
1,591
19,984
36,132

22,370
4,874
6,275

16,175
1,812
2,175
4,438
5,067
1,867

Taunton, Mass.
Everett, Mass..
Oshkosh Wis..
Chelsea, Mass...

23,720
1,960
1,863
6,300

155
156
157
158

Joplin, Mo
La Crosse, Wis
Newport, Ky
South Omaha, Nebr.,

4,119
10,661

San Juan, P . R.

5,386
97,760

2,146

151
152
153
154

1

1,840

"540

14,490
4,150

51
109

"i,"678

15,959

22

146

38,329
4,925
7,462

678
92,848

1,703
184
3,078

$5

1,677
1,885
157

3,000
9,236
5,459
3,259
17,575

3,000
9,236
5,459
17,575

115

2,308
430
180
341
115

3,357
7,398
12,359
1,875

3,357
6,906
12,219
1,650

4,965
5,300
2,879
10,586
1,458

1,165
162
150
2,022
856

1,165
162
150
2,022
2,356

125
724
7,459
7,572

125
724
7,459
7,572

3,718
2,882
2,802
6,957
2,688

1,887
14,448
1,354
369
417

1,887
14,448
1,354
369
417

4,833

4,406
2,887
10,010

4,524
1,834

648
867
1,591

19,108
4,150

43
872

15,557

22,772
416
3,442
50
1,073

2,175
12,200
5,909
1,867

11,550
854
1,867

6,799
13,108
3,320
40,685

30,665
15,068
5,183
46,985

5,600

4,119
16,261

7,715

3,774

$5

1,400

7,740
842

7,715

7,696
212

1,192
562

5,334
3,554

584

6,435

4,461,

528

16,175
1,812

6,435

$2,321

30,095
13,386
40,085

"9,*ii3

6,941

31,110

15,124

4,509
4,020
1,001
155

41

"12*461"

"i2,*46i"

95 !
4,295
5,720 1
1,299

95
4,295
5,720
1,299

25
2,938
1,225

2,938
1,225

1,751

1,751

3,635

3,635

284

500
1,237
4,068

500
1,237
4,068

2,662
1,275

722
953
518

3,517
976

570
1,682
1,666
5,924

51
25
145
1,822

1,822

462
165

462
165

528

528

10,057

7,000

m

7,648
2,789

7,648
2,789

51
25

5,238
4,638
1,000
3,136

5,238
4,638
1,000
3,136

4,132

4,132

600

100

6,335

418

356

"5,"731
12,459
6,467

507

1,838
6,048

5,731
12,459
6,467

722
953
518
284 1

145

$3,259

492
140
225

4,833

1,600
1,150
471
807

2,662
1,275
124

2,281
1,008

Minor.

,...L...

1,600
1,150
471
807

2,175
650
4,548

92

Total.

Major
(privi­
leges of
public
corpora­
tions).

1,649

Lancaster, Pa
Sioux City, Iowa...
Little Rock, A r k . . .
Springfield, Ohio...
Atlantic City, N . J .

7,832

Gross.

1,201

8,705

111
112
113
114
115

$3,905

42,471

Net.6

$172
50
14
420
1,118

(9,051
12,249
2,285

1,500

From
current
deposits.

$172
50
14

Saginaw, Mich
Canton, Ohio
Wichita, Kans
Springfield, 111
Binghamton, N. Y .

14
1,707

From
other
invest­
ments.

$8,989
11,275
2,285

106
107
108
109
110

161

NET RECEIPTS FROM
PRIVILEGES.*

RECEIPTS FROM
RENTS.*

EECEIPTS FROM INTEREST.

1,638

25

3,057

1,638

Exclusive of rents received as income of funds with investments.
a Net receipts from privileges are the gros3 receipts from such revenue, less all receipts balanced by counter payments recorded in city accounts.
* All receipts from interest exclusive of duplications in city accounts arising from the receipts of interest balancing accrued interest payments, receipts In error subse­
quently refunded, and receipts from city funds, departments, offices, and enterprises.
, . *
^ .
, i J L
*_.
A
* The receipts from accrued interest included hi this column are those balancing payments by city funds for accrued Interest on Investments purchased, For
summaries
of all accrued interest and all receipts in error, see pages 47 and 46.
6
Gross receipts from rents less receipts from city funds, departments, offices, and enterprises.




116

FINANCIAL STATISTICS OF CITIES.
TABLE 7.-RECEIPTS OF PUBLIC SERVICE ENTERPRISES: 1909.
(For a list of the cities arranged alphabetically by states, with the number assigned to each, sec page 78. For a text discussion of this table, soo page 37.]
GROSS RECEIPTS.

RECEIPTS BALANCED
BY COUNTER PAY­
MENTS KECOEDED
IN CITY ACCOUNTS.

Net
receipts.1

Grand total

$73,426,635

Group I
Group I I
Group I I I
Group IV

47,075,784
12,301,138
10,105,011
3,944,702

Receipts
from city
depart­
ments,
Receipts offices,
in error.2 and enter­
prises
(service
transfers).*

Total.

Watersupply
systems.

Electric
light
and
power
systems.

1178,769 $1,229,448 174,834,852 '557,974,477 $1,921,139
105,043
49,975
14,830
8,921

439,872
262,680
398,900
127,996

47,620,699
12,613,793
10,518,741
4,081,619

34,545,297
11,100,593
8,737,712
3,590,875

360,5S1
478,494
958,502
123,562

Gassupply
systems.

Docks,
Markets
wharves,
and public
and
scales.
landings.

Ceme­
teries
and
crema­
tories.

Institu­
tional
indus­
tries.

All other
enter­
prises.

$2,046,904 $1,452,802 ($4,0S6,336 $610,475 $708,545 $6,034,174
1,183,113
381,500
400,4S9
81,802

1,067,405
219,329
107,154
58,914

3,928,845
91,751
50,227
17,513

72,440
199,559
210,648
127,823

,920
,272
,353

5,791,098
121,295
40,656
81,125

GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
1
2
3
4
1
6
7
8

N e w York, N . Y
Chicago, 111
Philadelphia, P a

Cleveland, Ohio
Pittsburgh, P a

$19,801,372
5,426,153
5,751,162
2,001,269

$47,363
21,112
842

3,784,029
1,412,088
1,205,927
1,863,073

1,481
1,767
21,347
445

$172,779 520,021,514 $11,407,373
58,984
5,506,249 i1 5,150,003 **$2U6,*868"
«$1,183,113
4,444,140
11,571
5,763,575
8,130
1,891,130
2,009,399
1,131
3,897
51,679
8,841

1,075,871

13,572

6,334

652,707 1
597,576
1,171,926 i i 1,117,468
191,505
520,467 : j
549,422
587,587 j

2,722
53,281
211,507
30,014

1,177

1,102,319

9,042

2,734 ! 1,114,095 j

13
14
15
16

Milwaukee, Wis
Newark, N . J

652,627
1,167,714
520,057
580,051

80
77
410
1,077

4,135
6,459

9,142
65,115

718,264
870,010

^neinnati, Ohio

W^hingtoTij T \ C.

19,186

972,750 1
944,725

n

7,704 !
101,828 i

124,300
53,407
42,578
111,274

2,678,620
1,060,894
1,098,359
1,694,062

T>et™it, M'"ch
Buffalo, N . Y

965,046
842,897

74,527

3,786,041
1,417,752 i
1,278,953 i
1,872,359 ;

q
10
11

$131,703 $4,617,439
73.5S1
488
58,835
12,660

$292,2SS $3,572,711
11,873
3,436
54,300
10,527
74,027
44,242
174,642
2,064
21,631

$30,564

65,128

40,111

21,314
44,792

887,729
128,809

226,158
9,600
18,318
52,409
8,086

116,055

1,400
65

GROUP H . - C I T I E S HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
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

$823

TndiftTuipoiv, Tnd,, ,

$377,187
1,053,560
1,257,883
873,598
38,840

12,589

Seattle, Wash
Providence, R . I
Rochester, N . Y
St. Paul, Minn

757,087
1,109,497
735,326
628,101
464,219

MiTlTW^pnlfa, MI"T\TI .

Jersey City, N . J

Denver, Colo

Syracuse, N . Y
N e w Haven, Conn
Paterson, N . J
Fall River, Mass
Oakland, Cal
Grand Rapids, Mich
Nashville, Tenn
Lowell, Mass
Cambridge, Mass




,T

51,634
679,502
403,745
308,566
388,983
364,869
324,488
1,170

$2,982
1,587

600
7,428

15,708
333
434
3,610
568
31

112,628 !
38,786
9,128
2,816
6,685
14,302

7,991

199,374
264,413
217,718
390,863
189,015

769,676
1,222,125
774,112
643,809
473,680

752,187
742,276
742,957
578,908
434,505

51,634
682,752
414,040
309,134
403,316

13,561
570,730
3S7,420
273,830
381,970

364,869
332,479
1,170

358,644
323,151

3,177
769
932
643
1,622
145

i77
26,780
8,083
22,453
2,568 !
5,467
810

' 1

$2,112

$223
$9,732
41,960
31,957

$2,889
17,025
4,952

$474,897
2,301
12,341
6,857

1464
28,854
47,834
15,927

41,144
*$6,500
3,597

26,620
8,285

17,286
21,346

105
4,328

4,726
16,361
26,026
70,878

12,047
3,233

2,523
1,170

2ii

211
504
234,160
372,702
601,632
12,291

$380,992 j
$378,657
1,055,147
1,055,147
1,253,483 I 1,248,751
839,066
881,026
38,840
3,994

211

504
234,337
402,659
610,484
12,291 ;

2i4,392
391,725
209,222

222,759
266,981 1
223,828
393,295
189,160 1

191,794
250,274
212,716
375,781
163,935

504
1,123
375,000

7 488
17,128

18,822
8,719

12,291
5,743
15,839
74
63
25,225

25,222
868
11,038
17,451

recorded In city accounts.

415

GENERAL TABLES.

117

TABLE 7.—RECEIPTS OF PUBLIC SERVICE ENTERPRISES: 190^-Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 37.]
GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.
EECETPTS BALANCED
BY COUNTER PAY­
MENTS RECORDED
IX CITY ACCOUNTS.

Net
receipts. 1

City number.

CITY.

Albany, N . Y
Bridgeport, Conn

vn

Trenton, N . J
San Antonio, Tex

Receipts
from city
departments,
Receipts
ofQces,
In error.* and
enter­
prises
(service
transfers).*

1350,464
103
472,802
280,442
227,861

tiartford, Conn
Reading/Pa.....

1457
192
$22,620

240
1,248

S7
frS
(W Wilmington, Del
60 Springfield, M a s s . . . .
61

229,851
301,450
223,080
333,203
13,803

133
6,817
231
22
3

6?
63
64
65
66

151,572
3,310
209,090
220,234
649,327

Camden, N . J
Dallas, T e x

Troy,N.Y ^
Yonkers N Y

152,046
436,329
190,264
247,055
12

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

Hoboken N J

1,674
194,5S0
163
131,887
246,577

Norfolk V a

142,298
145,347
1,107
2,850
186,822

TJtica N Y
Elizabeth N J

173,562
988
212,822
1.55,566
18,963

Fort "Worth T e t
Erie P a
Pfioria 111'

190,302
122,918
3,692
352,345
20,282

Charleston S C

92
93
94
95
96

161
448,067
120,572
286
402,045 !

97
98
99
100
101

94,481
228,421
129,491
88,379 !

102
103
1U4
105

!
1
Pawtucket, R 1

!

118,397
164,119
107,724
250,571

[

17

226,680
16,406
259,241
229,081
217,834

vt

M
Vi
ftf

Total.

8,954

1,242
98
3,879
2,332
1,982!
20,899!
90,946

382
50,773 i
080

96
29

1,545
25,345

588

1,790

1,782

50

654

500

308
20,985

2

8,579

143

52,270
3,851

417

63,592

358
1,199

15
550

174
14,749

Watersupply
systems.

Electric
light
and
power
systems.

Gassupply
systems.

Docks,
Markets wharves,
and public
and
scales.
landings.

$350,921
103
472,994
303,062
227,878

$348,553

$1,218

471,995
300,291
227,878

999

226,680
16,652
269,443
229,081
217,834

226,680

231,226
308,365
223,317 i
337,104
13,806
153,904 1
3,310
211,078 1
241,133 !
740,273
152,425
487,102
196,264
247,735
12
1,674
194,676
163
131,8S7
248,151
167,643
145,935
1,107
2,850
186,822
177,140
988
212,822
155,566
19,667
190,610
144,403
3,692
360,926
20,282
161
500,480
124,423
286
466,054

Institu­ All other
tional I enter­
Indus- 1 prises.
tries.

$1,150
103 :

13,116
5,893

2,841

875

1,830
19,956
2,912

$1,706

19,481
26,262
12,340

1,466

15,061

138,843
209,564
238,964
328,029

Ceme­
teries
and
crema­
tories.

$2,77i

Sis zn&®

47
48
49
f>0
SI

GROSS RECEIPTS.

3,310
1,000
143
$410,329

150,446
270,654
177,259
247,735

$216,123

1,982
325
18,630

514
2,026
1,915

375
12
1,674

194,676
63
10

iii,s77
239,089

344
3,195 1

153,762
123,747

100

5,666

4,062

2,484

13,537
16,509
1,107

2,850
14,298

iei,76i

10,823

177,140

9SS
603
14,224
3,281

207,777
122,981
190,610
98,565

337
6,671
279

|
$i3,353

4,074
3,642

4i,764

161
i22,596
120,183

i93,5is

153, i(J3

3i2,891

iS4,366

4.240
286

94,481
228,436
130,399
89,578

94,234
226,839
124,602
89,325

118,571
164,119
107,724
265,320

118,571
125,697
107,724
260,088

247

1,597

1,402
216

i3,228

4,395
37

20,908

4,286
5,232

J

* Net receipts of public service enterprises are the gross receipts of the same, less receipts balanced by counter payments recorded in city accounts.
* For summary of all receipts in error, see page 46.
* For summary of all service transfer receipts, see page 47.




2,754

50
25,972

i7,230
20,282

3i7,724

4,105

il,690

1 **v
j

FINANCIAL STATISTICS OF CITIES.

118

TABLE 7.—RECEIPTS OF PUBLIC SERVICE ENTERPRISES: 1900-Continued.
[For alist of the cities arranged alphabetically by states, with the number assigned to each, see pago 78. For a text discussion of this table, see page 37.J
GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.
GROSS RECEIPTS.

RECEIPTS BALANCED
BY COUNTER PAY­
MENTS RECORD ED
IN CITY ACCOUNTS.

Net
receipts. 1

City number.

CITY.

106
107
103
109
110

$85,915
88,510
1,461
140,865
131,434

Saginaw, Mich

128,432
79,991
8,051
84,446
172,877

111
112
113
114
115 ', Atlantic CAtv N J
116
117

"Riv Citv

Mich

Receipts
from city
depart­
ments,
Receipts
offices,
in error.* and enter­
prises
(service i
transfers).*

!
Total.

Gassupply
systems.

Docks,
Markets
wharves,
and public
and
scales.
landings.

129,040
80,990
8,051
84,586
172,990

122,032
79,615

7,003
730

77,693
172,990

6,893

24,295

107,347
83,624

59,750
83,624

300

3

605
122

117,543
131,817

675

92,592
2,262

91,899

693

121
122
123
124
125

89,123
154,886
102,207
103,173
190,797

2,292

254

i,i65

90,704
140,9C7
92,233
108,382
227,894

965

243

91,669
154,886
103,615
103,514
229,844

126
127
128
129
130

111,254
107,929
1,830
69,678
301,123

105,295
98,557

703

29
652

111,274
108,266
1,830
70,510
302,439

153,928

38

153,966

92,028

151,560
66,455

i5i,560
65,230

1,030
44,896
94,914112,963
121,995

37,757
88,996
112,968
120,874

Wheeling W . V a

131
IT?
133
131
135

Augusta, Ga

136
137
133
139
140

Chester, P a
Kalamazoo, M i c h . . . . . . . . . .
Montgomery, Ala
Woonsocket, R. I
Galveston, T e x

141
14?
143
144
145

..-*

145,951
66,170

337

5,609
285

1,030
44,896
94,914
87,568
121,995
91,460
10,131
10,827
1,219
54,627

Racine, w i s
Eimira, N . Y

803
664

25,400
|
347 I

i
!

279

West Hoboken, N . J

752
11,576
87,138

9,942

1,950

14,555

752
11,576
101,693

95,99i

$81,802

152
153
154

144,986
109,783
1,124
107,402

155
156
157
158

17,832
49,683
72,862

1,860

77,164

30

•

47

3,030 1
1,407 1

19

4,779

6 1

5,2713
6,422

9,121

1,540
240
659

36S

194

1,544

3,067

978

247

13
830
4,304

1,012

290

3,990

3,977
11,327

132

70,270
210,489

91,807
10,131
10,827
1,219
58,896

37,056

w

262

$2,000

57,133

1,001

120

5,637
10,053
10,827

78

4,006
1,006

4,096

25
48,159

10,737
752
6,970

37,056

37,056

148,016
111,237
1,124
112,200

84,672
103,555
ii2,266

17,832
49,683
74,728

42,398
69,750

35
1,064
279 |

77,194

65,667

5,952

60,531

15,998

2,813
7,682
1,124
1,7W
1
304

2,917

* Net receipts of public service enterprises are the gross receipts of the same, less receipts balanced by counter payments recorded In city accounts.
*a For summary of all receipts in error, see page 46.
For summary of all service transfer receipts, see page 47.




3,287

6,309
1,614

86,170

i

146
147
148
149
150

645
8,051

564

45

20

22,375

$47,033

91,872
2,262

2,340

Institu-1
All other
tional
enter­
Indus­
prises.
tries.

$4,901

$2,940
1,401
1,255

119
120

341 !
36,707

Ceme­
teries
and
crema­
tories.

$3,735

$73,786
80,916

8
383

83,052
83,624

Electric
light
and
power
systems.

$87,521
88,757
1,461
141,173
131,817

$1,606
$247

18
113

Watersupply
systems.

6,221
4,395

2,655




FINANCIAL STATISTICS OF CITIES.

120

TABLE 8.—PAYMENTS FOR

EXPENSES OTHER THAN

[For a list of the cities arranged alphabetically by states, with the number
PAYMENTS
BALANCED
BY COUNTER RECEIPTS
RECORDED
I N CITY
ACCOUNTS.

GROSS PAYMENTS, CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, OR ACCOUNT
FOR WHICH PAID.

I.—General government.
Net
payments.^

Grand total
Group I
Group II
Group III
Group IV

$407,624,489
276,908,301
63,718,622
44,848,731
22,148,835

Payments
in error.*

Payments
to city de­
partments,
offices, and
enterprises
(service
transfers).3

$1,056,408

$2,824,617

$411,505,514

$50,238,478

65,388
108,021
23,113

1,759,018
397,148
469,173
199,278

279,527,205
64,181,158
45,425,925
22,371,226

38,720,738
5,613,810
4,029,524
1,874,406

Total.
Total.

Council
and
legislative

Chief
executive
offices.

$2,813,833 $1,327,448
1,408,248
630,521
488,129
286,935

697,871
222,125
271,119
136,333

Finance
offices and
accounts.

General
law offices. Elections.

$13,125,227 $3,202,049 $4,648,209
9,416,851
1,817,727
1,328,242
562,407

2,263,091
455,833
322,597
160,523

3,763,057
427,176
304,895
153,081

GROUP L - C I T I E S HAVING A POPULATION OF 300,000 OR OVER IN 1909.
1
2
3
4

N e w York, N . Y
Chicago. Dl
Philadelphia, Pa
S t . Louis, Mo

fi
6
7
8

Boston, Mass
Baltimore, Md
Cleveland, Ohio
Pittsburgh, Pa

A

Detroit, Mich
Buffalo, N . Y
San Francisco, Cal
Cincinnati, O h i o . . ,

in
n
is

13 Milwaukee, Wis
14 1 Newark, N'. J
15 N e w Orleans, La
16 ! Washington, P . C.

$109,645,223
35,180,215
25,531,385
11,917,874

$664,160
23,736
54,136
3,510

$159,212
753,494
16,526
121,356

$110,468,595
35,957,445
25,602,047
12,042,740

17,182,130
7,703,701
7,839,503
10,266,358

768
2,757
16,522
4,683

80,040
23,668
203,963
31,769

17,262,938
7,730,126
8,060,048
10,302,810

6,047,796
6,678,031
8,525,784
7,181,324

7,430
62,160
1,175
6,089

17,244
100,051
10,609
189,951

5,181,340
6,392,972 j
3,911,402
7,723,203 !

833
1,982 i
9,667
278

9,042
9,083
220
32,790

6,072,470 i 1
6,840,242 j
8,537,568
7,377,304
5,191,215
6,404,037
3,921,289
7,756,271

$257,924
351,706
113,201
60,0S1

$201,639
112,780
32,919
23,539

$2,647,958
1,752,452
1,388,035
322,389

$1,081,728
467,825
202,554
37,806

$1,146,057
624,957
70S,793
204,816

2,039,575
900,617
1,162,718
1,516,146 j

129,632
6ltSG5
54,891
18,514

44,788
12,833
27,313
41,202

438,739
245,035
423,348
390,314

66,482
35,925
35,788
73,469

177,691
126,256
91,447
178,882

918,167
820,523
1,352.834
1,352,636

71,610
64,252
62,584
56,154

13,1S6
54,010
16,590
29,546

193,032
196,164
236,665
644,302

31,943
36,266
47,568
47,900

92,034
60,446
141,811
62,324

609,231
679,782
585,069
622,044

48,154
37,426
20,254

23,295
22,253
14,284
27,694

105,670
179,468
115,8S1
137,399

23,201
25,565
31,668
17,403

$14,168,208
5,994,066
4,487,420
1,502,702

,

10,349
37,731
9,463

GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
Minneapolis, Minn.
Los Angeles, Cal...
Jersey City, N. J . . .
Kansas City, Mo...
Indianapolis, Ind...

$3,989,961
3,616,293
2,948,384
3,107,071
2,779,464

$2,862
7,303
1,030
5,796
513

$2,608
34,417

Louisville, Ky
Seattle, Wash
Providence, R . I . . .
Rochester, N . Y . . . .
St. Paul, Minn

2,776,353
3,012,048
3,079,454
3,093,649
2,582,588

1,384
8,733
3,383
373

1,010
120,117
38,570

Denver, Colo
Portland, Oreg...
Columbus. Ohio..
Toledo, Ohio
Worcester, Mass..

3,734,767
2,105,011
1,811,185
1,762,547
2,092,163

Atlanta, Ga
Syracuse, N . Y
New Haven, Conn.
Scranton, Pa
.'.
Paterson^N. J

14,755
1,075

5,108

10,029

1,400
2,287

374
3,176
5,599

$3,995,431
3,658,013
2,949,414
3,127,622
2,781,052

$241,044
307,891
259,645
361,442
149,697

$56,126
38,291
16,996
32,902
11,248

$10,223
6,266
9,615
9,541
6,474

$65,526
104,765
121,783
121,747
54,484

$23,624
39,129
18,262
38,400
10,988

$1,788
25,510
1,204
49,482
17,695

2,778,747
3,140,898
3,121,407
3,094,022
2,597,725

239,420
406,389
233,967
259,588
147,051

10,679
41,234
37,011
31,881
38,454

9,736
7,182
8,362
9,903
3,862

91,722
119,532
65,812
77,970
32,163

31,057
43,432
13,039
20,403
13,114

3,430
4,176
24,14S
37,100
1,393

3,736,541
2,110,474
1,817,082
1,777,049
2,123,090

666,369
151,948
160,679
150,399
116,067

38,777
4,845
15,647
18,154
11,102

35,336
6,267
6,064
6,198
7,587

214,637
47,132
34,329
26,708
42,235

26,264
14,022
13,811
15,261
6,455

7,297
14,252
27,628
22,632
11,711

298
14,502
765

30,162

1,445,274
1,982,263
1,761,841
1,105,333
1,325,732

1,608
221
296

**3,* 969

1,457,622
1,982,484
1,766,106
1,105,333
1,325,882

108,861
214,641
145,645
•83,161
74,082

19,595
28,907
15,728
7,859
10,899

6,263
7,399
4,916
4,994
3,239

55,962
56,639
39,668
41,612
30,966

7,960
13,047
10,512
12,480
6,953

2,961
28,456
18,522
1,958
634

Omaha, Nebr
Fall River, Mass...
Memphis, Tenn
Richmond, Va
Oakland, Cal

1,475,432
1,299,047
1,275,729
1,146,955
1,740,842

2,692
11
264

1,952
26,593
6,372
13,600

1,478,124
1,301,010
1,302,586
1,153,500
1,755,781

141,872
84,328
80,334
130,965
182,653

34,046
16,404
8,480
11,798
10,738

4,931
4,917
6,575
4,431
5,352

38,219
30,728
41,773
40,543
70,649

12,061
3,472
8,290
7,100
10,281

15,636
7,122
2,721
2,048
28,300

Grand Rapids, Mich.
Nashville, Tenn
Lowell, Mass
Cambridge, Mass
Dayton, Ohio

1,276,513
1,145,651
1,298,755
1,569,685
1,378,632

39,902
25,919
5,055
728
426

1,316,733
1,171,570
1,304,573
1,571,171
1,380,116

119,635
60,589
108,127
112,925
114,396

19,767
6,141
9,059
16,044
11,649

3,012
4,716
4,360
6,178
8,226

39,497
21,137
32,177
38,783
18,829

6,525
8,631
6,616
5,294
9,755

10,395
2,283
13,938
18,712
23,823

10,740

150

173

1,339
318
763
758
1,058

1 Net payments for expenses are the gross payments for expenses less payments balanced by counter receipts recorded in citv accounts.
* For summary of all payments in error, see page 46.
'




GENERAL TABLES.

121

OF PUBLIC SERVICE ENTERPRISES:. 1909.
assigned to each, see page 78. For a text discussion of this table, see page 38.]

GROSS PAYMENTS, CLASUFIED ACCORDING TO DEPARTMENT, OFFICE, OR ACCOUNT FOR "WHICH PAID—Continued.

I.—General government—Continued.

Miscella­
neous
general
offices.

General
government
buildings.

I I I . — H e a l t h conservation a n d
sanitation.

II.—Protection t o person and p r o p e r t y .

Courts.

Total.

Police
department.

Militia
and
armories.

Fire
department.

Building
a n d other
inspection.*

All other.

Total.

Health
conserva­
tion.

Sewers a n d
sewage
disposal.

5

$4,690,617

$5,149,506

2,997,456
823,887
606,485
202,789

3,871,049
619,070
431,795
220,992

$15,281,589

$104,769,369

14,303,115 i
616,866
276,262
85,346

71,S54,S5S l
16,253,821
11,461,621
5,199,069

$55,069,791

$754,626

$42,194,797

$3,665,214

40,325,512
7,449,702
5,101,394
2,193,183

670,029
35,311
21,666
27,620

25,387,458
8,057,262
5,924,264
2,825,813

2,897,218
460,365
233,447
74,184

$3,084,941

$41,401,590

2,574,641 I 29,037,240 |
251,181
6,070,298
180,850
4,524,408
1,769,644
78,269

$7,879,000

$6,093,897

5,445,890
1,207,079
842,793
383,238

4,130,377
897,506
699,605
366,409

GROUP I . - C I T I E S HAVING A POPULATION OF 300,000 OR OVER IN 1909.
$849,262
290,577
491,111
149,227

$1,912,132
371,810
409,574
63,348

$6,071,508
2,021,959
1,051,233
641,4%

$27,945,782
9,940,533
6,295,942
3,323,400

$15,792,108
6,229,390
4,143,903
1,975,272

$40S,829
35,349
20,333

$9,264,266
3,066,334
1,403,093
1,104,300

$1,751,459
311,762
128,318
83,846

$729,120
333,047
585,279
79,649

$12,017,053
3,491,332
2,363,699
1,354,173

$2,581,646
509,573
432,626
156,489

$1,410,173
796,701
163,580
198,472

1
?,
3
4

189,017
74,155
75,528
182,498

82,580
63,553
115,097
161,379

910,646
299,995
339,306
469,888

3,938,710
2,263,217
1,671,392
2,425,717

2,165,343
1,289,172
818,413
1,064,836

18,754
1,188
4,941
13,921

1,507,775
877,819
759,119
1,031,844

185,193
83,038
48,752
55,753

61,645
12,000
40,167
259,363

1,182,221
847,130
740,656
923,275

403,022
155,149
142,762
186,375

374,383
90,836
64,074
50,245

5
6
7
8

104,363
59,287
129,611
80,329

79,044
74,204
137,995
124,364

332,955
275,894
580,010
307,717

1,701,067
2,005,480
2,898,861
1,772,641

795,410
956,783
1,412,719
826,223

82,748

846,399
937,067
1,296,530
836,519

27,746
20,735
39,927
45,525

31,512
8,147
149,685
56,144

540,867
626,378
626,733
597,622

71,405
93,218
114,355
75,019

55,902
49,848
257,007
66,295

9
10
11
12

75,244
53,424
118,761
75,062

81,632
116,320
35,642
52,375

241,6S6 !
207,595
239,116
312,111

1,302,005
1,495,412
869,984
2,004,715

549,360
829,083
367,694
1,109,903

716,589
599,506
453,766
626,532

14,962
40,941
5,009
54,252

21,094
24,880
43,615
139,294

695,648
766,871
765,631
797,951

73,792
184,040
128,678
137,741

142,294
112,688
121,403
176,416

13
14
15
16

8,230
1,002
74,734

GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
$13,486
50,581
31,279
39,483
32,400

$44,027
12,502
34,474
59,928
13,479

$26,244
30,847
25,972
9,899 1 i
2,929

$912,665 1
881,921
924,228
836,021
804,033

$355,171
441,213
553,698
413,607
325,990

39,166
136,491
47,118
27,815
13,052

25,704
46,677
27,500
29,922
25,033

27,926
7,665 \
20,377
24,528 |
19,975

772,828
753,918
936,310 i
743,224 j
602,897

400,881
376,331
436,748
331,183
271,309

50,626
44,631
29,843
33,731
21,425

61,666
16,109
10,676
12,330
16,552

231,766
4,630
22,681
15,385 |

710,843
590,972
522,733
473,647
448,3S8

260,189
233,752
208,150
207,181
196,735

5,503
43,693
10,485
7,473
4,560

6,303
17,236
16,8S6
4,767
8,697

4,314
19,264 j
28,928 i
2,018
8,134 ;

423,750
428,310
489,085
220,033
404,772

217,209
195,274
255,343
101,057
176,103

14,313
8,555

4,576 !

9,817
35,198

18,090
13,130
5,498
22,088
7,208

368,332
313,(508
376,106
319,557
385,847

144,201
157,987
155,637
143,042
177,529

8,712
11,160
22,945
7,569
22,777

13,896
3,315
19,032
20,345
6,540

294,553
258,942
308,634
323,897
363,767

114,305
112,575
146,9S5
166,957
173,460




6,997
33,140
14,837
17,831
3,206 |
12,797

$520,214
336,634
356,275
376,377
453,839

$27,424
65,985
8,393
38,045
10,484

$3,000
38,089
1,004 |
7,992 1
13,720

$264,002
247,969
263,025
305,711 i
282,207

$41,771
77,828
30,935
39,512
37,277

$59,110
28,246
42,288
683
39,901

17
18
19
20
21

4,000

352,784
335,461
465,130
386,760
372,501

15,705
36,939
19,518
16,696
13,637

3,458
5,187
14,914
8,585 1
1,450 ! I

271,341
274,835
296,012
412,106 ] j
165,748

39,700
106,434
54,672
53,458
37,081

22,193
26,433
131,591
19,285
31,331

22
23
?4
?5
26

1,343

366,768
338,809
297,352
248,444
242,459

3S,014
12,629
11,224
14,472
7,819

45,872 !
5,782
6,007
3,550
32

225,801
216,877
225,496
113,058
232,023

71,268
28,894
36,578
23,584
50,652

25,229
36,673
50,735
9,947
81,468

27
28
29
30
31

190,746
219,862
225,814
101,635
223,289

9,198
7,731
5,591
6,766
2,280

266
5,443
2,337
10,576
3,100

244,218
258,656
116,498
82,287
96,682

41,175
70,819
23,307
10,917
20,266

13,944
22,214
20,248
21,756
11,165

32
33
34
35
36

192,400
151,416
191,062
163,862
180,520

23,087
3,514
16,227
10,208
10,722

8,644
419 | i
13,280
3,479
17,076

114,074 i •
139,033
159,645
149,148
182,723

25,284
39,809
33,979
27,892
25,898

37,731
14,924
10,703
17,113
23,631

37
38
39
40
41

172,875
132,603
155,800
132,814
182,852

4,050
7,205
4,719
9,682
2,402

3,323
6,654
45
12,844
5,053

120,551
123,595
115,778
237,781
133,418 1

33,078
22,991
19,200
64,069
18,751

17,628
383
12,101
56,834
12,018

42
43
44
45
46

$6,856
4,858

6,331

272
8,966

1,085
1,600

* For summary of all service transfer payments, see page 47.
«Including inspection of factories, tenements, elevators, boilers, wires, lights, weights and measures, etc.

FINANCIAL STATISTICS OF CITIES.

122

TABLE 8.—PAYMENTS FOR EXPENSES OTHER THAN
(For a list of the cities arranged alphabetically b y states, w i t h the n u m b e r

GROSS PAYMENTS, CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, OR ACCOUNT FOR WHICH PAID—Continued.
III.—Health conservation and
sanitation—Continued.

Street
cleaning.

Grand total
Group
Group
Group
Group

I
II
III
IV

|$18,671,312
14,023,200
2,392,484
1,675,217
680,411

IV.—Highways.

Refuse
collection
and
disposal.

All
other.

$8,351,615

$405,766 |$43,767,229

5,085,697
1,552,251
1,279,556
434,111

352,076
26,978
27,237
5,475

Total

27,004,125
7,799,927
5,640,660
3,322,517

General
supervi-

Care and
Care and
repair of
repair of
streets,
bridges
pavements, other than
and
toll.
curbing.

Snow
and ice
removal.

$1,120,333 |$16,646,764

$2,879,792

$1,206,542

10,919,739
2,565,368
1,873,101
1,288,556

2,136,503
344,062
277,109
122,118

1,003,957
103,953
62,013
36,619

705,439
200,144
134,522
80,228

Street
sprinkling.

Street
lighting.

All
other.

$2,020,926 [$18,100,056

$1,792,816

593,329
799,155
410,833
212,609

10,374,706
3,550,116
2,720,040
1,455,194

1,265,452
237,129
163,042
127,193

$47,105
250,810

$2,975,400
1,042,136
1,701,162
655,764

$81,408
28,067
55,406

171,782
7,404

718,332
337,273
278,283
520,632

99,478
5,400
200,112
346,221

6,782
28,619
8,371

370,590
297,107
425,064

68,406

207,633
228,317
233,615
383,498

65,591
133,565
1,064

$14,498
6,091

58,312

$276,510
191,156
149,444
138,157
140,858

1,078
3,615
39,368
60,007

163,966
92,880
277,989
206,977
229,782

2,278
14,410
12,764
13,337

147,849
99,035
50,788
73,038
127,207

5,762
12,205
3,049
19,201
14,655

85,915
102,971
88,499
68,538
78,938

3,925
7,741

20,483
4,866

54,270

75,925
89,627
80,575
64,559
90,757

17,503
26,400
17,241
34,980
3,092

40,417
66,867
97,643
80,960
82,229

G R O U P I.—CITIES 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 1909.
$333,407
29,132
113,891
63,222

$4,636,438
733,712
1,043,951
678,345

$603,645
489,319
268,526

$707,313
50,916
7,720

8,790

$9,256,203
2,426,623
3,210,722
1,703,547

631,311
236,507
330,091
251,657

13,050
5,032
8,850
8,986

1,875,263
691,538
856,442
1,329,248

42,088
31,074
12,140

507,299
288,114
224,193
350,284

222,258
19,466
141,714
70,244

114,026
2,807

339,754
211,237
255,371
236,386

61,209
272,075

12,597

7,853
13,303
20,479

12,289

288,803
341,728
461,501
415,801

27,345
52,049
25,597
44,266

16,443
15,651

207,633

415,815
919,000
833,303
961,801

168,824
271,916
138,208
295,311

304,464
195,339
169,635
179,872

6,274
2,888
207,647
8,611

528,822
546,053
451,278
998,467

76,174
150,029
174,491
548,876

98,812
1,439
23,946
47,577

N e w York, N . Y . .
Chicago, 111
Philadelphia, P a . .
St. Louis, Mo

$7,681,274
908,472
. 1,255,525
819,970

$332,279
1,231,205
511,968
170,452

$11,681
45,381

Boston, Mass
Baltimore, Md
Cleveland, O h i o . . .
Pittsburgh, P a . . .

460,455
359,606
194,879
426,012

Detroit, Mich
Buffalo, N . Y
San Francisco, Cal.
Cincinnati, Ohio...
Milwaukee, W i s . . .
Newark. N . J
N e w Orleans, L a . .
Washington, D . C .

17,438
9,112
12,300

41,967

13,427
12,206
15,265

9,050
6,216

75,371
118,897
54,872

G R O U P H . - C I T I E S 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 1909.
$100,435
91,416
141,764
212,798
115,712

$61,486
60,479
48,038
51,724
87,617

Louisville. K y
Seattle, w a s h
Providence, R . I
Rochester, N . Y
St. Paul, Minn

113,224
119,992
81,145
147,926
69,448

21,536
27,590
189,606
27,888

Denver, Colo
Portland, Oreg
Columbus, Ohio
Toledo, Ohio
Worcester, Mass

120,816
129,116
97,477
49,613
58,021

5,748
22,194
40,706
28,595
37,638

Atlanta, Ga
,
Syracuse, N . Y
N e w Haven, C o n n . .
Scranton, P a
Paterson, N . J

45,369
97,004
58,993
27,602
28,093

143,730
68,619
13,950
22,012
37,158

Omaha, Nebr
Fall River, Mass
Memphis, Tenn
Richmond, Va
Oakland, Cal

50,126
43,424
50,086
49,515
74,585

40,876
64,719
54,628
58,609

Grand Rapids, Mich,
Nashville, Tenn
Lowell, Mass
Cambridge, Mass
Dayton, Ohio

30,404
53,406
43,581
36,937
54,456

38,241
46,815
40,896
79,921
46,693

Minneapolis, M i n n . .
Los Angeles, Cal
Jersey City, N . J
Kansas City, Mo
Indianapolis, I n d . . .

37




$125,043
304,966
76,073
42,354
119,129

$23,972
15,284
75

$647,321
634,682
229,870
203,190
327,781

$24,099
10,585

2,618
440
1,014
1,831

306,089
259,856
397,121
400,452
477,813

12,725
33,098
2,188
4,859
10,338

127,120
105,986
67,381
80,529
117,479

12,404
29,192
30,081
36,807

2,740

444,873
229,100
104,443
189,469
265,700

6,144
2,100
1,200

226,507
88,709
46,407
57,120
65,990

8,734
6,647
2,999
40,110
3,332
3,441
29,419
14,334
5,2S0

$1,200
994
1,700

1,319
4,244

158

1,200
20
1,500

20,749

14,509

$30,892

8,240

178,571
231,471
211,896
138,514
97,524

4,130
4,303
1,620

80,925
66,422
64,664
63,076
18,586

185,559
174,243
212,051
155,752
302,257

8,970
6,82G
2,000
2,470

79,583
55,362
80,992
68,486
121,489

1,518
16,254
3,455
3,516

101,585
154,212
189,209
204,286
145,037

12,047
1,800
4,000
7,384
2,000

22,719
56,672
44,468
48,106
43,025

2,617
2,473
5,823
22,794
14,663

3,992
25,301
20,411

$152,307
106,600
4,278

49,877
20,404
39,9-17
3,312

335
316
2,339
11,993
5,062

235
21,606
40,09ii

15,709
32,230

1,930
1,242

26,466
32,225
3,943
8,041
5,000
23

GENERAL TABLES.

123

OF PUBLIC SERVICE ENTERPRISES: 1909—Continued.
assigned to each, see page 78. For a text discussion of this table, see page 38.]
GROSS PAYMENTS, CLASSIFIED ACCORDING TO DEPAETMENT, OFFICE, OB ACCOUNT FOE WHICH P A I D — c o n t i n u e d .

V.—Charities, hospitals, and corrections.

Total.

$28,269,771
22,590,414
2,807,231
1,843,132
1,023,944

Super­
vision.

Hospitals
insane Prisons
and re­
Charities. and
in institu­ formatories.
tions.

$1,934,075 |113,109,603
1,779,229
70,289
59,096
25,461

VI.—Education.

10,149,180
1,151,937
1,238,833
569,658

Total.

Schools.

Art gal­
Libraries. leries and
museums.

$3,753,234 $4,467,854 ]$123,529,631 1*117,224,971 $5,502,552
6,776,145
1,186,544
432,029
363,516

3,885,860
393,511
113,174
70,309

75,920,226
22,710,795
16,464,066
8,434,544

71,806,449
21,622,561
15,750,530
8,045,431

VUL—Miscellaneous.

3,366,086
1,046,144
704,756
385,566

VII.-Recreation.i

$802,108 l$14,173,239
747,691
42,090
8,780
• 3,547

Total.

Damage
settlements]
for per­
All Other.
sonal
injuries.

$5,356,207

$1,503,995 $3,852,212

10,430,546
2,122,205
1,093,210
527,278

3,969,058
803,021
369,304
214,824

960,430
312,391
163,237
67,937

3,008,628
490,630
206,067
146,887

$3,357,581
2,263,359
762,863
294,689

$2,379,696
456,597
229,804
44,906

$389,469
306,651
70,420
1,286

$1,990,227
149,946
159,384
43,620

1
2
3
4

1,052,559
303,252
267,531
394,983

125,772
47,503
75,731
220,865

27,557
17,353
16,867
20,406

98,215
30,150
58,864
200,459

5
6
7
8

17,993
17,902

9
10
11
12

GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
$9,727,915
1,886,301
2,352,261
908,218

$1,652,553
29,849

1,763,442
637,879
580,140
433,798

10,842
26,604

$4,133,387
825,643
1,478,703
310,453

$2,667,222
545,479
393,728
423,899

$1,269,753
485,325
474,830
173,866

$31,616,157
9,493,634
5,899,336
2,911,105

$30,038,442
9,149,417
5,623,685
2,754,101

$1,090,202
262,092
183,122
154,976

896,570
209,133
487,691
234,550

619,298
246,129
22,472
11,619

247,574
221,775
69,977
166,025

4,585,396
1,974,990
2,705,438
3,003,778

4,224,304
1,914,490
2,482,257
2,634,547

361,092
60,500
223,181
369,231

$487,513
82,125
87,529
2,028

371,739
493,954
604,557
537,737

10,412
26,236

243,614
209,475
281,731
271,328

45,994
199,176
196,523
243,316

66,719
59,067
126,248
73,093

1,813,935
1,723,891
1,767,724
1,919,453

1,699,378
1,592,863
1,688,352
1,811,343

91,251
121,310
73,647
103,105

23,306
9,713
5,725

277,935
232,291
381,031
104,777

32,945
18,725
72,475
80,697

35,297

14,947
823
72,475
45,400

414,591
605,751
151,963
965,16S

5,604

123,963
80,147
49,387
253,345

215,413
405,515
38,750
496,607

69,606
120,039
63,712
198,201

1,449,537
2,023,606
981,556
2,050,690

1,324,747
1,933,920
946,863
1,937,730

85,033
79,636
34,693
62,960

39,752
10,000

132,964
242,535
74,491
277,655

58,417
44,027
41,317
39,581

5,442
442
19,466
13,874

52,975
43,535
21,851
25,707

13
14
15
16

$7,299
17,851
13,934
17,823
27,389

$4,796
845
13,934
10,994
6,631

$2,503
17,006
6,829
20,758

17
18
19
20
21

88,297
81,822
151,222
121,485

123,943
33,964
18,429
98,155

23,060
24,540
5,699
8,429
66,726

26,933
99,403
28,265
10,000
31,429

22
23
24
25
26

175,227
54,499
16,388
50,219
42,889

108,475
21,051
11,242
19,749
8,322

30,782
511
4,642
7,222
4,104

77,693
20,540
6,600
12,527
4,218

27
23
29
30
31

43,984
41,437
44,048
9,149
19,312

8,463
25,829
22,666
16,077
38,556

5,610
23,145
4,279
31,583

2,853
2,634
18,387
16,077
6,963

32
33
34
35
36

51,411
19,845
93,513
42,923
51,844

7,145
10,827
15,463
18,628
18,521

6,177
8,501
2,280
4,035
293

963
2,326
13,183
14,543
18,228

37

32,463
32,333
18,861
66,060
13,318

11,371
14,269
3,394
4,301
9,887

636
3,133
3,394
2,547
3,808

10,735
11,136

42
43
44
45
46

114
17,015

GROUP II.—CITIES HAVING A POPULATION OP 100,000 TO 300,000 IN 1909.
$4,532
150
3,040

$20,541
14,145
13,343
6,300
15,285

$S5,913
13,200
77,370
94,817
86,409

$22,005
15,661

79,166
18,343
55,702
49,341
44,172

109,201

11,928
4,343

33,051
23,369
69,911
133,485
10,677

256,226
3,816
42,291
36,797
227,333

105,092
1,534

68,535

5,050

82,599
2,232
10,363
1,575
103,321

119,198
143,968
109,476

13,179
5,154

20,243
105,014
68,212

63,902
25,775
36,110

36,228

18,500

$132,991
43,156
93,753
128,501
101,694
226,418
41,717
125,830
213,975
82,707

54,728
60
118,513
49,95S
63,170
2,302
54,470
44,273
121,825
89,704
78,431

8,916

82,856
55,811
2,302

4,390

6,319
3,288




27,457
63
112,251
81,766
9,477

12,000
113,962

26,741
49,953
4,150
20,360
36,317
3,255
4,650
54,750

27,384

217
19,221
23,515

31,928
23,222
30,053

3,209
2,263
7,893
14,204

$1,583,566
1,364,900
1,096,248
1,109,686
1,011,333

$1,487,831
1,283,950
1,048,056
1,074,325
959,983

$99,491
80,950
48,192
32,012
51,345

830,070
1,191,943
1,016,381
895,026
841,869

764,938
1,104,974
985,617
895,026
791,829

65,132
86,969
27,000

1,143,727
842,211
733,810
743,711
782,368

1,101,162
812,700
712,012
723,210
731,416

30,621
26,894
21,798
20,501
50,952

330,572
633,172
626,792
556,112
540,226

312,122
594,533
599,320
536,788
521,859

18,450
38,539
27,472
17,324
18,367

609,671
440,613
310,511
273,357
629,634

587,438
417,045
290,777
271,857
586,025

22,233
23,568
19,734
1,500
42,326

582,105
433,357
438,745
532,217
521,862

538,814
470,241
416,849
503,053

37,402
13,116
21,896
29,164
23,106

493,756

$1,244

$201,543
159,643

3,349

68,711
165,248
76,918
82,588

3,764

50,040
16,944
2,617

5,000

*2,"666"

1,283
5,889

i Includes parks, playgrounds, baths, and public entertainments.

1,754
6,079

40
41

FINANCIAL STATISTICS OF CITIES.

124

TABLE 8.—PAYMENTS FOR E X P E N S E S OTHER

THAN

[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 1909.
GROSS PAYMENTS, CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, OR ACCOUNT
FOR WHICH PAID.

PAYMENTS
BALANCED
BY COUNTER RECEIPTS
RECORDED IK CITY
ACCOUNTS.
Net
payments.^

City number.

CITY.

47
48
49
10
51

Payments
i n error.*

Albany N . Y .
[
I

Hartford, Conn

52 T r e n t o n N . J . .
53
54
55
56 ' Dallas T e x . . . .

1

•

Payments
t o city de­
partments,
offices, a n d
enterprises
(service
transfers).*

Total.
Total.

$88

81,308,299
1,106,562
1,297,313
1,545,153
707,344

i,8si

976,758
744,198
1,115,706
1,008,827
713,890

253
662
854
50
750

98

$22,6i3

8,547

2,253
8

57
58
59
CO
61

L y n n , Mass
.
W i l m i n g t o n , Del
Springfield, M a s s . . . . . . . . . . .

1,162,493
1,080,106
687,093
1,471,134
1,057,990

229
348
1,283
262
450

62
63
64
65
66

Lawrence, Mass
St. Joseph', Mo
Troy.N. Y
Yonkers, N . Y
Tacoma, W a s h

995,618
699,046
1,080,470
1,369,682
908,192

168
272
11,307
19
742

67
68
69
70
71

Duluth, Mian
Houston, T e x
Somerville, Mass

708,306
891,071
706,032
1,057,446
607,730

14
316
1,721
343
1,789

72
73
74
75
76

Utiea,N.Y
"Waterbnry, COTITJ , _ , , . . . , . ,
Elizabeth^ N . J
Schenectady, N . Y . . . . . . . .
Hoboken, N . J . . . . . . . . . . . . .

842,067
832,136
612,459
815,577
884,881

39,581
157

77
78
79
80
81

Manchester, N . H
KvansvHIe, Tr^rj.. . ; , , „ . , .
RirmirighaTTi, A l a .
Norfolk, V a

624,361
538,593
608,866
585,591
753,938

8?
83
84
85
#6

Fort Worth, Tex
WHkes-Barre, P a .
Erie P a
S a v a n n a h , Oa
Peoria, 1 1 1 ' . . . . . . . . . r r

436,843
548,899
531,700
566,199
765,136

19,160

937

87
88
89
90
91

Hanisburg, Pa
Fort Wayne, Ind
Charleston, S. C
Portland, M P . * . . . .
Terre H a u t e , I n d

570,357
463,678
570,832
925,358
645,156

34
7
132
3,099

308
20,985 1
11,180 ;
8,650 I

92
93
94
95
96

E a s t S t . Louis, 111
Holyoke, Mass
Brockton, Mass

142
554
1,011
16

Jacksonville, F l a

525,567
699,410
731,650
374,423
393,612

97
98
99
100
101

Oklahoma City, Okla
Bayonne, N . J
Covington, K y
South B e n d , I n d
Passaic, N . J"

410,779
621,395
398,627
491,943
444,796

168
139
3,447
6

4,200

102
103
104
105

Altoona, P a
Mobile, A l a
AUentown, P a
Pawtacket, R. I

388,808
289,782
340,904
607,949

110
423
25
3,850

174
5,064

.

68
8,433

3,334
2,070
878 [
1,700
20,899 1
91,033
50,773
i,306

2,145
24,635

1,373
941
835
362
10
31

36,261 :

5,671
1
.

1

49,904
5,486
1
72,893 [

414

14,749

I.—General g o v e r n m e n t .

Council
and
legislative
offices.

Chief
executive
offices.

Finance
offices a n d
accounts.

General
law offices.

Elections.

$1,308,387
1,106,562
1,299,194
1,567,864
707,344

$157,645
100,769
132,384
128,SS0
42,143

$23,487
13,412
15,990
11,946
4,231

$7,545
4,801
4,730
3,826
3,551

$40,722
30,475
29,777
34,837
27,047

$9,078
2,5S0
12,115
6,55S
5,096

$20,852
11,961
11,628
14,421

977,011
744,860
1,125,107
1,008,877
714,640

68,048
55,641
81,368
83,253
63,118

4,890
5,943
14,830
5,1S9
3,140

2,004
5,682
5,537
5,089
17,570

31,595
22,398
35,313
32,303
22,385

4,126
4,628
2,365
5,542
6,147

2,949
2,238
7,368
757
1,707

1,164,975
1,080,462
688,376
1,474,730
1,058,440

167,781
92,795
77,865
71,519
66,171

16,565
13,825
10,960
6,985
2,717

3,937
3,578
3,177
4,419
17,064

49,054
37,451
23,548
33,635
18,725

28,989
4,767
4,260
3,158
15,537

5,527
8,6S2
9,139
8,131
233

997,856
700,196
1,093,477
1,390,600
999,967

51,241 1
75 t m 1
114,979
147,857
104,339

5,677
5,487
13,807
22,668
10,271

3,176
3,220
6,219
7,221
2,171

16,266
21,810
30,876
44,606
25,751

800
8,418
8,623
12,488
13,826

7,590
9,763
16,519
14,739
7,868

708,320
942,160
707,753
1,059,095
609,519

54,484
94,965 |
76,083
66,852

5,699
14,545
1,506
13,440
8,514

4,178
3,268
16,333
3,966
2,600

11,078
2S,607
24,817
25,788
9,209

3,831
7,330
15,780
2,390
7,293

7,676
5,359
998
6,077
10,196

114,407
76,664
54,787
106,495
74,346

15,543
8,648
6,103
15,570
13,245

5,272
4,270
777
5,813
2,074

38,273
24,093
29,162
28,309
24,200

9,570
5,994
4,148
6,959
4,840

9,819
8,246
895
8,168
533

648,996
539,966
646,063
586,426
754,300

45,338
40,635
55,668
36,572
90,563

5,593
4,700
3,014
3,606
9,040

4,120
4,119
6,309
4,012
3,411

20,358
11,159
1S,2SS
6,752
27,457

81S
2,289
6,440
5,427
4,075

115
4,510
307
5,219
1,602

442,524
548,930 |
531,700
566,206
785,233 j

54,414
41,772
47,470
63,721
54,415

3,460
5,915
5,547
10,524
6,437

17,060
2,779
3,769
6,417
3,719

12,803
23,343
25,203
22,470
14,103

4,757
3,433
3,887
3,650
4,351

1,224

5,945

570,699
484,670
582,144
937,107 1
645,157 1

43,901 I
32,607
47,365 1
74,164

47,681

6,149
4,250
4,041
6,482
5,517

4,500
3,000
4,703
3,378
3,0S0

27,758
5,595
17,090
23,020
6,665

4,331
2,238
4,211
3,7S0
7,137

3,898
1,344
4,926
10,467

525,709
749,868
738,147
374,439 I
466,505

50,533
61,527
52,110
20,047
43,705 !

6,503
4,613
4,442
3,003
9,017

3,889
2,397
2,118
1,700
3,101

13,916
21,081
20,584
9,186
18,690

2,040
2,750
1,735
1,025
2,264

415,147
621,541
402,488
491,949
444,796

30,456
48,257
53,885
37,274
43,917

2,851

!
1
'[

9,159
3,610
8,449
6,756
6,830

3,996
2,875
219

5,680
16,181
13,523
10,032
18,099

1,937
2,522
5,409
2,181
1,704

389,092
295,269
340,929
626,548

35,361
32,036 !
26,101 !
67,963 j

1,761
5,488
1,707
17,683

2,500
3,855
2,044
2,130

16,576
12,704
17,418
20,393

2,745
2,197
2,316
3,612

881,648 j
832,389
612,459 !
815,645
895,459

96

47,201 J

j

*Net
payments for expenses are the gross payments for expenses less payments balanced by counter receipts recorded in city accounts.
3
For summary of all payments in error, see page 46.




1

29 1
i,4ii

11,721
4,2S3
3,104
i,0S5
3,385
4,770
720
2,908
1,083 j

i6,s66

GENERAL TABLES.
OF PUBLIC SERVICE ENTERPRISES:
assigned to each, see page 78.

125

1909—Continued,

For a text discussion of this table, see page 38.J
GROUP

m.-crriEs

HAVING

A

POPULATION

O F 50,000 T O 100,000 I N 1909.

GBOS3 PAYMENTS, CLASSIFIED ACC0EDIN3 TO DEPAETMENT, OFFICE, OE ACCOUNT FOE WHICH PAID—Continued.

I.—General government—Continued*

Miscella­
neous
general
offices.

General
government
buildings.

Courts.

III.—Health conservation and
sanitation.

IX—Protection to person and property.

Total.

Police
department.

Militia
and
armories.

Building
Fire
and other
department. Inspection.4

All other.

$25,0S7
12,594
41,650
23,101

$15,499
12,446
12,196
17,477
2,218

$15,375
12,500
4,29S
16,714

$330,037
282,202
256,466
371,611
118,017

$192,907
106,530
93,819
164,272
67,480

$181,760
170,92S
142,758
197,274
45,479

$2,016
3,489
11,056
9,229
3,618

$3,354
1,255

9,996
6,561
9,482

6,974
2,502

5,629

5,514
6,6S9
6,473
27,826
3,660

250,463
165,391
261,254
293,019
1S6,494

129,276
62,822
146,463
148,379
74,230

116,530
90,959
106,946
139,923
104,007

4,036
8,603
6,750
3,718
6,418

41,702
11,503
13,171
12,880
6,111

9,091
12,934
9,522
2,311
2,581

12,916

"3*263

185,174
244,129
172,193
338,934
264,449

99,552
104,922
100,947
139,070
83,456

77,612
118,901
60,751
192,434
170,119

13,1S3
20,374
17,441
24,609
30,772

4,549
4,414
8,512
4,878
10,871

2,500
12,932
16,643
2,809

203,666
189,119
247,733
323,942
248,207

93,696
89,840
129,366
173,042

13,542
11,797
10,501
10,297

4,935
5,603
4.237
4,894
5,887

3,545
18,456
1,911
3,502

199,130
262,797
171,526
195,932
166,740

95,146
77,037
73,769
94,753
66,661

19,107
5,000
2,343
23,180
5,139

8,918
8,238
5,906
10,303
16,202

7,905
12,175
5,443
8,193
8,113

190,986
160,5*3
163,826
206,929
294,120

63,090
73,889
84,635
92,596
164,433

4,470
8,649
7,572
7,666
18,4S3

6,966
2,526
8,463
2,547
6,494

2,893
2,633
5,270
1,343
20,001

180,694
153,596
235,026
164,921
236,697

60,662
69,139
79,901
55,996
122,133

6,427

1,139

4,527
7,177
7,936

7,494
6,263
4,537
9,724
7,143

131,647
111.531
142,840
250,066
236,842

50,842
68,174
54,163
133,161
103,295

7,75S
11,840
14,479
8,602

1,113
3,063
2,4S6
18,103
4,157

82,871
121,323
193,377
251,561
205,729

48,456
43,6S9
96,015
97,8S0
75,426

606
13,763
10,159
3,077
4,773

4,757
12,640
9,963
2,056
3,864

7,101

911

157,959
193,053
152,894
100,101
181,635

80,735
71,050
67,963
37,086
85,199

8,011
6,420
907

3,762
12,901
7,099
4,289
9,140

3,632
8,273
6,678
1,813
5,935

67,522
152,570
97,839
132,483
74,739

26,186
76,122
52,067
61,496
23,050

3,516
3,305
2,616
6,954

1,500

98,157
130,220
62,557
142,992

37,383
64,499
26,063
67,946

8,263
2,987
5,180




6,547
2,830

4,OS3

2,343
4,781
2,805
1,650
2,006

$699
950
3,031
200
1,437

2,366
500

179
343
1,050

2,616

3,250

3,529

86
333
312
435
300

Total.

Health
conserva­
tion.

Sewers and
sewage
disposal.

$93,269
100,284
155,630
122,393
109,433

518,571
.9.441
44,864
18,702
7,535

$11,531
9,500
7,056
15,574
57,658

47
48
49
50
51

621
3,007
391
5,999

82,575
81,445
132,028
53,481
51,334

11,767
19,665
23,423
14,961
7,977

6,489
9,810
24,511
5,003
5,642

52
53
54
65
56

5,744
4,878
4,622
7,205
8,213

2,266
12,397
5,873
25
2,661

136,031
117,796
76,154
149,373
56,8S0

26,969
33,658
10,273
26,631
8,991

21,396
12,754
9,299
17,233
15,932

57
53
69
60
61

105,683
93,952
112,300
145,670
155,794

2,105
4,298
3,411
8,259
1,704

745
1,029
2,656
2,071
1,240

121,100
61,657
153,095
167,492
53,435

17,209
10,753
13,694
46,330
17,675

25,613
10,604
11,119
4,502
17,729

62
63
64
65
66

97,343
173,819
94,425
85,624
83,684

3,298
5,023
2,700
5,806
2,655

3,343
4,552
632
12,299
13,740

69,069
63,257
84,725
142,356
42,658

12,430
21,802
13,746
24,554
9,190

10,170
15,545
23,641
35,034
3,275

67
68
69
70
71

118,844
82,644
79,522
106,349
127,096

3,597
3,211
2,847
5,943
1,406

5,455
839
1,593
2,041
837

121,531
73,506
76,577
89,444
49,525

17,549
11,995
12,383
17,699
6,042

6,551
18,069
6,297
11,857
11,474

72
73
74
75
76

117,237
82,559
133,711
107,133
99.471

1,445
11,686
5,615

300
1,893
4,723
1,742
6,862

53,897
36,819
72,255
41,247
142,656

18,473
12,396
12,666
6,052
22,160

5,733
3,489
7,122
10,918
34,394

77
73
79
80
81

77,129
51,371
83,936
111,043
124,646

900
1,176
2,198
1,829
8,490

2,776
810
2,543
783
411

31,560
34,096
24,3S9
133,307
49,706

5,290
3,615
10,435
23,623
16,623

6,765
8,906
3,058
9,050
7,912

83
84
85
86

23,543
73,635
98,443
129,716
124,696

1,575
1,660
3,203
2,934
4,200

4,297
2,344
706
17,502
1,407

101,497
40,937
61,647
77,005
60,643

6,884
9,269
13,833
12,750
6,013

20,093
4,456
8,416
19,328
6,050

87
88
89
90
91

68,549
116,457
82,402
63,015
90» 927

5,718
5,460
2,141

2,957

3,533

1,664

69,347
53,254
78,510
17,790
121,796

7,335
10,396
17,800
7,920
19,900

14,289
4,451
17,076
6,419
16,772

92
93
94
95
96

33,528
68,715
44,403
72,842
44,921

6,878
2,569
600
1,449
1,304

930
4,729
869
6,701
164

52,603
41,413
48,501
28,176
36,544

8,171
5,514
7,444
4,043
11,788

5,617
6,389
173
4,724

100
101

63,308
54,417
35,165
63,211

1,800
4,517
1,113
3,691

5,666
6,787
211
3,144

21,933
41,493
2S,714
44,985

3,924
6,730
2,776
2,531

6,329
5,599
365
14,754

102
103
104
105

1,440

* For summary of all service transfer payments, see page 47.
* Includes inspection of factories, tenements, elevators, boilers, wires, lights, weights and measures, etc.

FINANCIAL STATISTICS OF CITIES.

126

TABLE 8.—PAYMENTS FOR EXPENSES OTHER THAN
[For a list of the cities arranged alphabetically by states, with the number
GROUP m.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.
GROSS PAYMENTS, CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, OR ACCOUNT FOR WHICH P A I D — C o n t i n u e d .

III.—Health conservation and
sanitation—Continued.

Street
cleaning.

Refuse
collection
and
disposal.

$53,227
47,000
44,674
46,669
17,810

$4,940
34,343
59,036
36,870
26,430

Trenton, N . J
San Antonio. Tex.*,
New Bedford, Mass..
Camden, N. J
Dallas, Tex

33,072
24,251
29,326
32,506
27,590

31,247
27,689
49,768
1,006
10,125

Salt Lake City, Utah.
Lynn. Mass
Wilmington, Del
Springfield, Mass
Des Moines, Iowa

48,070
17,054
23,484
50,892
28,582

39,646
53,133
33,098
54,562
1,656

Lawrence, Mass
St. Joseph, Mo
Troy,N.Y
Yonkers,N.Y
Tacoma, Wash

14,500
39,100
73,672
56,305
16,881

60,469
1,200
53,892
60,355
1,200

Youngstown, Ohio
Duluth, Minn
Houston, Tex
Somerville, Mass
Kansas City, Kans

25,657
19,589
18,841
18,810
25,081

20,812
6,321
28,497
63,908
5,112

Utica,N.Y
Waterbury, Conn...
Elizabeth, N. J
Schenectady, N. Y .
Hoboken,N. J

63,439
22,000
44,139
57,578
20,118

Manchester, N . H . .
EvansviUe, Ind
Birmingham, Ala...
Akron, Ohio
Norfolk, Va

7,157
12,609
13,577
24,277
59,143

33,992
21,442
11,825
1,919
10,166
22,534
7,857
38,890

Fort Worth, Tex..
Wilkes-Barre, Pa..
Erie, Pa
Savannah, Ga
Peoria, 111

19,505
18,790
10,896
32,901
23,948

53,652
900

Harrisburg, Pa
Fort Wayne, Ind..
Charleston, S. C . . .
90 Portland, Me
91 Terre Haute, Ind-.
92 East St. Louis, LI.
93 Holyoke, Mass
94 Brockton, Mass
95 Johnstown, Pa
96 Jacksonville, F l a . .

48,000
16,837
20,634
34,729
28,694

26,520
10,375
18,764
10,198
9,886

41,215
11,743
10,665

Albany, N . Y
Bridgeport, Conn..
Spokane, wash....
Hartford, Conn....
Reading, Pa

87

$4,578

1,197
1,719
718

33,265

97
98
99
100
101

Oklahoma City, Okla..
Bayonne, N. J.
Covington, Kj
South Bend. Ind
Passaic, N. J .

25,176
21,366
16,528
17,036
10,412

13,639
14,074
18,140
6,924
9,620

102
103
104
105

Altoona, Pa
Mobile, Ala
Allentown, Pa....
Pawtucket, R. I.,

11,236
17,761
17,400
24,800

494
11,403
8,173

2,900

Total.

$125,748
182,484
145,678
199,883
126,459

1,928
391
1,725
468

9,081
423

134
"i,"io7

459

General
supervi-

$4,546
2,173
6,511

Care and Care and
repair of
repair of
streets,
bridges
pavementSj other
than
and
toll.
curbing.
$31,574
64,789
50,652
84,482
36,565

$4,864
27,345
6,675
23,622

Snow
and ice
removal.

Street
sprinkling.

2,266

$2,000
21,347
7,034
454

220

15,921
19,171

64,094
29,501
67,856
78,472
53,939

2,637
1,037
659

27,784
22,150
8S9
34,737

36,594
52,809
43,126
90,157
62,881

8,536
1,703
3,543
637

54,803
23,613
71,049
108,473
53,050

4,204
642
110
432
3,302

40,924
36,601
38,295
52,298
48,405

1,843
8,489

21,813
65,029
42,711
7,657
*2S,997

116,496
124,710
91,057
207,045
116,266

2,253
2,067
2,4S6
7,526
6,311

49,865
32,857
42,814
61,584
27,042

8,513
17,084

985
2,311

158,801
56,861
101,429
197,391
174,564

1,80S
1,219
539

66,787
29,728
20,480
72,891
93,879

6,833
1,464
1,073
778
24,333

3,000
195
682
56

21,361

1,320

23,018
48,402
63,785
20,774
13,509

641
16,430
20,597

8,024

16,072
2,329
30,849

17,170
57,761
8,241
22,980
5,474

15,160
5,000

2,527

2,930

2,500
287

"2,"i66

69,214
12,332
46,351
8,552
16,161

6,832
30

7,237
107

9,660
5,427
7,482
1,744

88,028
133,276
54,037
82,890
26,040

4,193
2,670
2,926
4S0
3,540
1,874

157,989
59,480
84,048
64,577
61,166
40,319
127,712
85,172
58,187
81,826

1,750
4,445
6,765
1,200

18,303
29,389
25,400
34,101
16,608

55,644
45,751
59,620
142,839
50,470

4,083
900
1,966
1,500
2,100

20,144
19,733
23,947
27,049
9,321

47,681
84,582
85,007
52,898
70,754

1,271
2,000
2,081
3,240

40*372
51,199
51,577
64,707
44,100
41,845
67,987
59,789

18,902

6,963
3,239

2,888

-3,052
39

*4,*475

2,397
143
1,779

7,286
2,660
2,225

7,496
14,761

12,747

3,642
4,606
2,900
2,328
576

2,000

2,924
9,999
3,106

63,106
41,584
30,081
49,321
31,728

1,940
134
1,313
8,671

17,361
87,448
50,783
18,164
56,570

1,705
1,505
4,143
162

26,757
22,893
31,725
56,617
39,049

1,637
18,177

6,259

*9,*7ii'

7,179
19,706
24,328
33,923
29,109

2,224
8,176
487
1,800
3,650

1,710
1,371

400
14,022
14,736

28,634
30,920
37,140
13,935
35,600

1,225
1,805
3,643
1,653

13,953
873
17,667
17,210
10,348

164

3,046
3,713

2,825

19,500
42,599
33,910
43,593
28,936

1,501
2,247

19,663
33,081
30,212
20,929

13,059

22,021
27,056
28,076
53,296

291

161
1,127

2,340

4,794
3,103

49,767
44,229
42,690
50,361
20,279

345
23,526

***256'

All
other.

$85,723
62,331
45,745
60,738
82,929

2,268
5,493
13,063
13,876

15,230
8,053

Street
lighting.

$20,973
21,259
19,568

$3,587
500

85,907
127,949
146,141
100,234
123,336

67,746
134,018
129,199
115,860
70,831

2,785

6,374
26,664
31,862
3,451
51,859




All
other.

IV.—Highways.

145

7,973
8,043
4,864
2,495
2,484
2,209
47

2,850

GENERAL TABLES.

127

OF PUBLIC SERVICE ENTERPRISES: 1909—Continued.
assigned to each, see page 78. For a text discussion of this table, see page 38.]
GROUP 111.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.
GROSS PAYMENTS, CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, OB ACCOUNT FOR "WHICH PAID—Continued.

V.—Charities, hospitals, and corrections.

VI.—Education.

V I H —Miscellaneous.

•
Total.

$51,364
89,614
12,395
127,970
30,855
20,899
106,528
18,713
19,995
i09,247
4,252
68,558
886
89,152
14,401 ,
143,982 i |
55,663! [
2,677

Super­
vision.

$3,545
4,674

5,3is

3,929

i,255
5,396
3,542

4,662
3,480

15,697
6,290 1
9,817
71,924

Charities.

Hospitals
Prisons
and insane
and re­
in institu­ formatories.
tions.

$15,207
50,315
9,348
76,261

$32,612
34,625
3,047
46,391

30,855
341
100,0S4
9,213
3,123

16,709
2,515
9,500
11,907

$3,849

1,431

15

106,546
4,252
60,009
84,278
2,022
116,249
42,174
2,677

13,514

2,860
1,473

i6,270
9,970

6,620
3,230

3,650
6,740

57
58
59
60
61

19,616
16,553
6,500
12,021
17,020

21,220 | !
12,723 |
31,897 1
21,171
33,023

11,782 :
6,162
8,516 !
7,692
5,485

2,622
9S2
8,121
6,504
500

9,160
5,180
395
1,188
4,985

6?
63
64
65
66

261,375
343,585
217,669
397,302
253,306

12,966
16,218
7,580
27,652
8,001

9,304
14,426 1
7,917 I
35,722
14,472

18,549
6,604
3,237
2,445 1
6,310

8,318
2,949
1,746
1,081
3,059

10,231
3,655
1,491
1,364
3,251

67
68
69
70
71

321,629
311,948
210,334
291,037
3S0,611

299,144
292,756
210,334
281,037
360,444

22,485
19,192

9,808
16,364
7,124
2,710
18>40

1,471
7,053
3,802
583
27,098

1,398
7,003
1,148
350
22,352

7?
73
73
50
74
2,654
233 i 75
4,746 ' 7fi

172,352
232,938
161,046
243,692
156,653

159,73S
231,262
159,243
236,258
150,951

12,014
1,676
1,803
7,434
5,702

14,551
7,227
10,177
4,477
23,662

4,527
3,201
5,946
6,542
9,569

1,592
1,605
3,031
2,995
6,741

2,935 1 77
78
1,596
2,915
7fl
8(1
3,547
8]
2,828

158,782
214,831 |
224,347
7,233
291,765 ,

152,4S6
214,831
207,910

780

7,678
10,483
6,782
19,338
47,321

5,003
8,005
700
1,264
5,764

2,193
5,045
400
1,004

2,810
2,960
300
1,264
4,760

82
83
84
tti
8f

249,890 j
229,756 1
108,059
283,819
273,713

249,890
217,644
103,359
270,489
263,621

4,600
1,300

27,565
11,220
19,190
20,317
11,696

8,161
3,071
8,509
10,089
2,315

700
114
2,205
83

8,161
2,371
8,395
7,884
2,232

87
W
8?

194,40S
266,924
287,414
180,456
7,476

183,566
253,0S9
273,521
180,456

7,476

166
13,932
5,598
1,435
19,782

5,277
8,043
5,799
1,712
3,946

335
5,423
4,453
215
3,587

4,942
9!
2,620 I 9?
1,346 | 94
1,497
W
359
Qd

189,192
286,464
134,819
202,371
207,959

4,871
9,618
10,003
7,131
9,159

12,185
4,567
1,200
16,526
5,068

9,807
10,726
2,384
3,076
1,909

4,970

2,280

194,063
296,082
144,822
209,502
217,118

1,960

189,173
388
155,649
232,825

189,173
388
155,649
221,230

11,595

500
4,668
1,921
11,455

2,073
1,405
6,198
1,379

,

8,424 i !
3,834

2,183
5,790
9,578

7,027

33,696

13,924

15,100

670

500
29,224
20,455
1,800

1

,

4,452

4,066
17,594

79,377 1
77,313
2,905

1,623

45,284
55,235
1,105

338
68,553
70,815

3,312
2,903

338
62,714
64,610

2,527
3,217

85;

17,4li

4,991

5,000

7,420

8,139
16,780
2,280

1,020
2,855

1,502
13,925

5,617




25,760

1,500

274,341
359,803 i
225,249 i
424,954
261,307

2,651
4,107

3,426

951

321,278
266,734
285,346
452,371
361,167

5,511
5,5S0

2,668
500

11,672

340,894
283,287
291,846 j I
464,392
378,187

25,237
37,259
19,234
53,175
31,832

4,965

13,121
500

3,440

16,560
21,312
12,428
46,011
19,922

a
>»
5

5fl
53
54
55
56

15,426

i7,672
3i,95i

512,135
327,634
235,193
529,795
492,064

D

10,533
2,699
581
9,364
2,204

1,280
2,400
1,200
18,439
1,801

6,748

21,934
7,136
25,836
16,708
9,549

B

i2,439
810
302
696

17,743
3,670
5,276
5,959
30,0S1

14,210

406,199
254,514
340,359
416,883
235,449

0

10,533
15.138
1,391
9,666
2,990

625

443

428,133
261,650
366,195
433,591
244,998

Damage
settlements)
for per­
Allother.
sonal
injuries.

20,497
16,747
30,202
11,920
22,465

18,695
15,847
16,321
5,979
14,234

21,401

$11,900
17,070
25,4S8
14,500
9,812

Total.

47
48
49
50
51

10,579
32,228
19,542
27,568
9,000

1,170

$383,677
304,657
531,174
531,315
280,357

VH.—Rec­
reation.*

$1,374
1,221
7,477
8,478
6,038

4,514
4,920
1,109
2,010
1,545

17,594

$397,077 1
321,727
556,662
545,815
290,169

Art gal­
leries and
museums.

$5,079
1,937
1,200
1,652
753

7,754

19,648
6,070
21,902
24,393
36,334

Libraries.

$6,453
3,158
8,677
10,130
6,791

3,153
886
1,332
3,955
19,897
10,009

Schools.

$96,794
26,324
31,302
61,182
14,332

500
239
64,170

33,7SS
52,995
36,972
35,557
24,779 1

Total.

4,869

!
3,740] ,

528,695
348,946
247,621
575,806
511,986

■

269, H 8

$1,500

j

!

10,000
20,167
600

6,296
15,657
7,233
22,047
12,112
100
12,030
10,092
10,842
13,835
13,893

1 Includes parks, playgrounds, baths, and public entertainments.

i,585
59

i,375
2,799
1,119

or

91

4,837
10,673
799
3,017
1,909

97
9?
9fl
10T
10;

2,073
30
3,399
260

m
IOT
1(V

lev

FINANCIAL STATISTICS OF CITIES.

128

TABLE 8.—PAYMENTS FOR EXPENSES OTHER

THAN

[For a list of tlie cities arranged alphabetically by 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 TO 60,000 I N 1909.

PAYMENTS
BALANCED
BY COUNTER RECEIPTS
RECORDED IN CITY
ACCOUNTS.

GROSS PAYMENTS, CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, OR ACCOUNT
FOR WHICH PAID.

I.—General government.
Net
payments.*

Payments
in error.*

Payments
to city de­
partments,
offices, and
enterprises
(service
transfers).'

Total.
TotaL

Council
and
legislative
offices.

Chief
executive
offices.

Finance
offices and
accounts.

General Elections.
law offices.

106 Saginaw, Mich
107 Canton, Ohio
10S Wichita, Kans
109 Springfield, 111
110 Binghamton, N . Y . .

1530,569
397,432
325,650
512,509
488,090

$1,639
37
539
16
25

51,606

$533,814
397,469
326,189
512,525
488,115

$51,017
29,615
31,687
49,318
50,344

$8,269
3,259
3,654
7,073
7,783

$1,057
3,834
8,252
4,336
2,597

$13,847
S,4C1
6,222
11,835
10,971

$3,656
3,944
2,152
3,755
3,675

$5,149
2,849
4,070
12,361
6,803

111 Lancaster, Pa
112 Sioux City, I o w a . . . .
113 Little Rock, A r k . . . ,
114 Springfield, Ohio....
115 Atlantic City, N . J-.

322,611
420,966
315,570
470,609
893,250

323
43
71
156

605
999
5,070
122

323,539
422,008
320,711
470,887
893,250

20,424
31,894
29,495
41,313
77,270

2,001
4,420
5,931
3,723
3,726

3,043
2,468
3,79S
3,120
5,302

12,108
7,147
10,926
6.166
23,990

1,247
3,003
2,291
2,713
8,000

5,318
331
5,915
2SS

B a y City, M i c h . * . . .
Rockford, HI
York, Pa
Lincoln, Nebr.
Chattanooga, T e n n . .

360,945
377,084
287,109
402,952
423,416

24,295
62
106

25,118
2,245

385,392
377,084
287,118
428,132
425,767

37,643
30,394
18,672
36,213
29,399

6,151
2,229
1,200
11,144
3,495

1,009
1,560
2,000
1,S0S
2,122

13,713
11,270
8,935
9,128
9,559

2,908
1,543
1,437
5,546
5,091

2,502
321

121 Topeka, K a n s . . . .
122 Sacramento, Cal..
123 Maiden, Mass
124 Haverhill, Mass..
125 Pueblo, Colo

382,622
663,041
595,024
554,401
501,826

198
46
83
207
3,728

4,669
300
37,026

383,034
663,087
599,776
554,903
542,580

24,800
63,127
35,389
49,005
50,923

6,561
6,770
6,565
10,477
8,327

1,739
3,925
1,14S
3,972
1,854

3,540
22,639
15,875
15,540
12,417

4,14S
1,500
1,871
1,001
4,747

2,554
646
3,800
4,757
8,613

126 Salem, Mass
127 N e w Britain, Conn..
128 Davenport, I o w a . . . .
129 McKeesport, Pa
130 Wheeling, W . V a . . .

534,003
388,385
597,921
423,186
389,955

283
10
34

534,2S6
389,050
597,955
423,989
393,849

37,555
42,918
33,534
38,331
32,801

4,329
6,114
4,990
3,476
3,933

2,150
1,253
1,000
2,100
1,762

14.1S5
10,293
9,500
19,548
12,783

3,450
2,039
3,928
7,003
1.782

3,216
5,242
1,973
31
3,103

332,924
465,937
1,001,857
339,554
652,053

64
4,032
90
127

345,176
469,969
1,010,546
339,681
652,053

31,625
46,382
71,860
30,829
53,654

6,800
9,104
8,503
5,827
10,600

3,620
1,500
4,180
1,523
3,200

8,365
9,884
27,312
11,741
8,982

2,067
4,075
4,504
3,111
8,159

303
2,846
7,839
3,905
2,747

271,574
350,228
358,354
329,143
445,505

28,322
31,961
26,332
32,199
25,989

3,033
6,347
4,941
7,126
1,200

"1,525
665
3,842
1,101
7,000

12,821
8,571
5,349
9,412
9,964

3,623
3,920
1,896
1,599
3,019

22
4,202

431,440
343,181
406,994
284,120
325,695

33,250
24,510
46,536
17,484
18,986

3,900
6,605
5,207
2,564
4,458

2,168
833
2,105
1,512
1,063

9,790
6,460
9,589
3,243
4,935

1,024
2,314
2,701
935
4,239

2,701
2,123
7,277
2,100
744

296,778
277,566
385,392
333,159
338,662

22,012
30,801
32,286
30,118
29,752

1,503
6,303
3,777
8,463
6,301

1,633
3,373
870
400
1,623

10,813
8,166
9,129
8,582
4,771

2,303
2,428
1,909
1,979
2,760

6,874
4,127
1,534

424,579
417,819
303,277
469,036

29,411
34.515
19,788
47,294

3,476
4,300
4,607
3,460

1,339
1,686
1,000
15,763

11,707
10,411
4,440
12,082

934
1,538
1,244
4,268

3,261
1,517
1,768
2,369

226,893
290,638
210,970
308,284

21,205
32,082
26,180
25,962

5,485
4,739
5,717
6,979

1,119
583
1,803
2,085

6,671
8,317
7,833
7,409

1,532
2,283
2,473
4,575

1,236
4,229
474
1,199

362,060

43,040

5,769

7,725

10,683

1,887

116
117
118
119
120

214

655
803
3,891

131
132
133
134
135

Augusta, Ga
Superior, Wis
Newton, Mass....
Dubuque, Iowa.
Butte, Mont

136
137
138
139
140

Chester, P a
Kalamazoo, Mich.,
Montgomery, A l a .
Woonsocket, R . I .
Galveston, T e x . . .

270,644
349,884
352,180
303,617
445,365

930
344
167
126
140

141
142
143
144
145

Fitchburg, Mass..
Racine, W i s
Elmira,N. Y
Quincy, HI
KnoxvjJle, T e n n . ,

480,264
342,743
403,161
284,091
•315,656

928
438
233
29
6,049

146
147
148
149
150

Newcastle, Pa
Macon, Ga
Auburn,N.Y
WestHoboken, N . J .
Joliet, 111

296,726
271,398
371,249
333,159
338,055

52
25
22

6,143
14,121

78

529

151
152
153
154

Taunton, Mass..
Everett, Mass...
Oshkosh, W i s . . .
Chelsea, M a s s . . .

419,862
416,372
302,992
464,104

34
74
285
153

4,683
1,373

155"
156
157
158

Joplin, Mo
La Crosse, W i s
Newport, K y
South Omaha, N e b r .

226,480
290,563
210,601
308,218

413
75
309
66

San Juan, P . R .

361,991

12,188
8,599

6,007
25,400

243
3,600
3,990

4,779

»Net payments for expenses are the gross payments for expenses less payments balanced by counter receipts recorded in city accounts.
* For summary of all payments in error, see page 46.




4,390
1,303

688
460

GENERAL TABLES.

129

OF PUBLIC SERVICE ENTERPRISES: 1909—Continued,
assigned to each, see page 78. For a text discussion of this table, see page 38.]
GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.

GBOSS PAYMENTS, CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, OR ACCOUNT FOR WHICH P A I D — C o n t i n u e d

I.—General government--Continued. 1

Miscella­
neous
general
1 offices.

General
government
buildings.

III.—Health conservation and
sanitation.

II.—Protection to person and property.

Courts.

Total.

Police
department.

Militia
and
armories.

Building 1
and other
All other.
department. inspection.*
Fire

Health
conserva­
tion.

Total.

I

Sewers and
sewage
disposal.

0
$4,712
4,465
1,605
5,795
3,262

$5,384
2,754
4,832
4,163
10,537

1,528
10,288
9,987

2,020
7,748
2,240
5,859
19,330

760
4,506

4,160
2,552
5,100
4,125
1,281

3.465
17,SSS
4,055
7.632
9.107

1,623
2,654
2,075
5,026
4,898

7,732
5,200
1,286
5,687

2,493
11,612
4,9S3
4,887
3,121

7,714
11,937
13,514
696
8,976

1,537
6,320
6,003
4,026
8,721

3,080
2,009
6,608
5,909

4,213
2,927
2,467
5,297
3,078

11,559
2,000
2,889
2,842
2,545

2,103
2,352
10,686
2,388
1,002

2,731
5,463
1,775
1,118
9,531

3,029
1,649
3,708
4,587
3,232

5,319
10,487
2,847
5,652

3,375
4,576
2,607
3,700

3,706
8,075

2,350
8,600
3,651

11,067

$3,943
49 S
900 |

4,7i6
i,785 !
2,450 |
3,524 1
6,581
1.546
1,857 i
i,200 J
2,964 |
1,170
7,105
900;
6,365 J
1,900 '
625 j

$109,182
89,134
10,198
132,613
88,223

$47,52S
32,960
25,385
50,894
41,970

56,174
79,322
9S,226
92,411
278,615

29,074
37,573
41,308
35,475
110,073

83,4S4
80,180
48,653
67,785
151,740

31,247
23,819
23,850
24,066
61,959

.

71,401 1
135,181
103,695
99,412
119,827

25,120
51,131
49,076
43,614
46,393

104,901
77,941
122,510
99,103
111,458

52,379
33,345
37,303
52,163
47,877

2,269

128,915
113,757
155,537 i
79,926 i
216,255 !

62,443
37,245
82,954 |
33,723
106,854

3,260
1,229
1,067
1,268 !

51,300
63,978
117,518
94,228
122,SS2

29,767
23,911
57,507
35,2S9
46,436

90,892
67,631
99,223
73,235
121,101

39,483
20,371
35,996
24.393
37,639

53,384
131,454
89,836
77,965
87,451

22,911
57,952
33,271
53,560
37,873

95,778
71,398
67,973
121,251

48,264
34,770
18,377
52,096

1,214
716

1,818 |
6,082 1
1,900
1
2,423
4,244
862

1,275

$10,000

200
7,094

$48,926
'52,598
44,813
76,826
42,138

$1,002

$1,726
3,576

2,728
2,636

2,165
1,479

25,610
38,958
55,470
53,879
156,364

1,490
806
1,448
606
4,842

43,389
50,037
24,579
43,719
84,935

1,425
800

46,281
78,828
51,279
53,097
67,245

440
153

1,521

1,985
2,45i
7,136
329
524
224
!
3,325 ;

2,240
2,900
2,471
5,436

2,932
!
77 :
753 !

$27,413
28,901
18,167
36,591
23,680

$6,218
7,122
5,131
9,154
5,096

53,473 106
8,929 1 107
7,517 108
8,595 109
7,668 110

20,217
37,594
14,057
40,022
122,486

2,248 '
4,949
4,399
6,313
22,406

11,720
2,004
4,601

14,463 i
28,118 1
28,133 I
24,737
4S,219

6,414
14,399
18,519
11,730
10,345

22,936
94,279 1
59,181
32,927
32,572

1

121
122
123
124
125

687
2,594
3,600

5,725
1,227 !
119
1,536
34S

51,007
20,120 | 1
54,420 !
44,321 1
41,160

719

60,826
79,130
63,710
44,414
103,266

1,000
604
2,913

3,922
1,778
5,014
1,789
1,335

50,788
33,551
74,709
24,677
57,598

23,210
14,129
9,880
2,902
11,546

3,413
15,807
41,976
6,479
4,662

131
132
133
134
135

20,200
39,482
59,711
56,998
75,601

600
237

733
348
300
475
845

24,271
30,540
41,866
18,810
58,193

3,692
6,606
15,020
2,024
12,405

7,095
9,219
1,990
12,047
8,648

136
137
138
139
140

3S

400

36,2S1
13,153
21,189
12,383
28,680

13,560
2,015
8,901
1,088
8,359

4,536
3,247
5,276
1,448
789

141
142
143
144
145

1,323
4,166
985
648
5,819

15,980
25,037
26,575
23,404
30,853

2,263
7,017
4,456
2,573
3,344

4,615
3,899
2,532
1,816
2,195

146
147
143
149
150

63
170
859
6,785

25,852
31,266
10,830
40,340

7,602
6,948
1,727
8,453

6,959
11,177
1,017
15,609

151
152
153
154

915

6,480
11,415
21,611
7,591

2,412
1,196
6,645
3,140

40
1,481
2,427
1,650

155
156
157
158

25,146

3,237

946

io
2,165
!

i,666
1,367
1,370
i25

48,096
46,160
62,948
43,368
80,862
29,150
67,295
54,212
23,757
41,678
43,275
32,231
48,737
55,191

4,800

i,456

l, n o
1,100
279
474
2,200

i,04i
1,358

2,6si
2,SG9
2,857
7,054

51,217
6S,630
46,987
63,002

24,628
23,068
33,194
1S,6S1

25,674
44,643
13,344
42,89S

9l9

3,351

2,558

54,530

47,470

5,860

1,200

449
1,423

53,526
J

»For summary of all service transfer payments, see page 47.
«Includes inspection of factories, tenements, elevators, boilers, wires, lights, weights and measures, etc.




1,400
33,800
12,953
3,277
6,760

44,079
40,775
81,494
45,404
63,233

1,625
1,097
2,400
1,017

9

14,393
3,580
6,007
7,467
• 4,451

4,104 116
9,91Z 1 117
1,636 ! 118
7,573 ! 119
3,663 120

2,031

1,187 [
2,228
1,829
2,698

50054°—12

2,439
1,764
2,606
4,771
8,199

111
112
113
114
115

11,318 126
9,608 1 127
6,488 128
10,893 129
6,458 130

FINANCIAL STATISTICS OF CITIES.

130

TABLE 8

PAYMENTS FOR E X P E N S E S OTHER THAN

[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 1909.
OBOSS PAYMENTS, CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, OB ACCOUNT FOR WHICH P A I D — c o n t i n u e d .

in.—Health conservation and
sanitation—Continued.
City number.

CITY.

Street
cleaning.

106
107
Wichita Kans.
109 ; Springfield, 111.
10<3
110

m

Lancaster, P a . . .
ii?
113 Little Rock, Ark
114 Springfield, Ohio
11f>

Bay City, Mich
Rockford, 111
York,Pa
Lincoln, Nebr.

116
117
118
119

ivo

i?i

m
m
174
1?5

1?6 Salem, Mass
127

m
m
130
131

Superior, Wis

13?,

133
134

$1,138
1,937
638

6,961
11,013
7,354
15,108
55,800

11,008
9,912
300
13,700
44,280

7,461
11,528
5,291
12,393
16,139

459
4,909
18,600
20,218

14,384
33,103
2,000
5,943
14,139

495
11,702
25,709
11,977
1,328

8,915
4,824
28,108
17,821
16,870

16,381
2,103
12,167
8,135
13,381

8,891
1,005

15,274
2,610
22,853
3,087
31,573

12,134
9,817

136
137
138
139!
140

5,584
13,519
15,247
4,739 1
16,486
Fitchburg, Mass
Racine. Wis
Elmira,N.Y

|
i

|

146
147
148 Aubum,N. Y
149
150
151 Taunt**",Mass........ L ..
152
153 Oshkosh.Wia
154
155
156
167
158
San Juan, P . R




Refuse
collection
and
disposal.

$16,584
10,913
4,881
18,842
9,348

isw I

141
142
143
144
145

IV.—Highways.

300

1
243
1,275

General
supervi­
sion.

Care and
Care and
repair of
repair of
streets,
bridges
pavements other
than
and
toll.
curbing.

$68,082
57,566
51,631
48,955
77,006

$4,738
1,000
1,800
2,915 I
2,029

$20,923
14,348
21,595
12,219
24,569

$15,284
6,036
4,457

87,321
57,758
31,774
69,346
92,340

3,525
1,200
1,587
812
2,500

34,375
19,655
16,298
18,743
25,278

73
13,437
703
2,385

67,964
43,760
40,160
55,147
43,349

900
1,590
2,351

30,777
12,414
17,435
18,160
17,012

39,092
111,043 !
90,645 j
68,507 1
107,866

3,224

75,425
47,704
113,388
43,739
42,287

2,324
2,325
1,979

69,683
61,637
226,261
71,761 !
88,306 j

1,800
1,071
9,153

39,623
30,586 !
62,453
68,884 j
73,627

15,502
56,477
43,606
12,357
30,010

954

5,iss

Snow
and ice f Street
removal. sprinkling.

Iv

*■*

i,89i

$io2

i6,633
3,219

1,386

045
951
449
500
1,666

i3,377
11,274
11,263
34,249

14,021
13,279
68,879
10,068
12,848

6,975
140
2,929

2,500
485

6,348
9,4SS
9,851

5,166
6,364

4,842

30,270
30,338
128,136
38,873
25,444

300
9,000
150

3,383
1,588
18,052
4,024
18,178

1,200
1,200
1,475
2,031
3,750

9,950
6,189
28,354
33,705
42,393

659
1,799
1,396
2,498
348

4H

M2

91,631
55,977 !
64,998
29,228
49,798

700
2,181

37,192
17,467
17,971 1
8,126
18,102 I

211
5,548
6,723
31
455

36,525
57,420
80,548
21,711
50,878

1,200
1,712
2,000

10,154
26,827
36,480
5,044
19,175

1,801
1,522

2,157
1,600

44,748
12,170
25,936
14,360

2,622

265

78,593
47,346
59,239
58,779

1,574 1
6,605
101

264

17,073
39,205
22,218
36,774

1,005

15,232
15,324
5,218
14,530

836
76

1,199

164

i,650

75

7,900
1,196
9,609
20,604

9,000
3,907
13,023
11,060
17,512

102
10,214
6,564
7,950
7,402

6,723
3,943
7,571
6,608

4,604
9,198
250
9,670

50

6,635

583
55
238

400
64

:::::::::::
i

27,128

1,618

i,7ii

1,020

2,566

i,253

3,036

6,492

Street
lighting.

$1,221

50
2,944
9,682

84
4,185
12,430

23,780

Total.

$i3

1,555

11,650
7,308 j
6,873 1
5,424
7,102

4,028
6,900
5,934
2,700

All
other.

2,594 1

6,i25

|

All
other.

$23,559
36,050
19,784
32,863 1
44,724

$2,357
132
3,995
958
2,737

49,348
23,466
11,978
47,406
53,929

i,208

22,055
25,258
21, IK
31,003
24,786

10,527

15,505
39,187
32,897 !
35,837 1
32.0S7

2,983
000
4,412
2,002
700
*,440
124

42,315
21,822
38,960
33,616 i
27,831

942
165
790
S5
355

20,463
17,076
53,539
26,785
36,413

2,501
4,900
8,381
1,929
3,429

25,828
17,185
30,601
21,931
23,636

1,986
3,284
627

34,846
19,579
34,042
20,933
30,341

7,054
633
4,474
133
900

3,500

3,465
132
1,788

8,163
10,437

87
28

3,157

23,680
20,717
35,336
16,639
27,083

1.491
6,363
1,966

1,064
2,486

3,646
21,275
18,410
30,148

20,159
2,204

2,142

4,197
7,611
8,401
6,400

1,484

4 410

17 911

ni ooo
16,740

24,562

i,584

5,729

4,484

GENERAL TABLES.

131

OF PUBLIC SERVICE ENTERPRISES: 1909—Continued.
assigned to each, see page 78. For a text discussion of this table, see page 38.]
GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.
GROSS PAYMENTS, CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, OR ACCOUNT FOR WHICH PAID—Continued.

V.—Charities, hospitals, and corrections.

Total.

|

915,634
7,465
1,480
5,666
71,222
1,692
25
18,537
41,509
38,107

Super­
vision.

74,640
45,097
1,114 !
3,098
7,477
50,274
440
44,087

$2,529
5,240
450

1,142

40,048

28,020

ii,isi

4,9i4

900

1,666
25
2,442
1,800
12,207

36,033
25,000

3,676

1,341
94
835
250
5,268

1,188
2,022

2,112

3,357

ii,147
402
9,606
10,568
12,635
45,655
63,837
16,684
27,443
7,025
19,474
■ 16,172
15,751
26,679
4,542
2,005
36,925
20,283
13,114
35,836

Hospitals
Prisons
and insane
and re­
in institu­ formatories.
tions.

$12,025
1,732
1,030 1

$1,080

1,341
1,094
2,411 1
250
52,242
2,671
1,785
43,020
82,918
5,229

Charities.

VI.—Education.

95
1,785
35,231
72,393
711

300
42,523

69,992
31,441
1,114
3,098

4,648
11,544

13,971
440
24,591

32,340

i,6ss
2,i47

800

i,94i
1,368
1,494
2,897

1,208

1,711
3,678
1,314
45,030

35,957
16,684
17,137

27,880

S,182

16,292

10,381
2,225
22,092
4,242
5

4,306
6,000
2,558
300
2,000

34,440
16,129
13,114
27,976

1,117
2,660

1,500
6,758
750
7,457
13,017

175,977
189,264 j
143,669 |
226,407 I
94,462 |

167,793
173,058
142,569
215,148
85,401

8,184
16,206
1,100
11,259
9,061

2,764
2,584
3,436
5,194
4,618

4,5ii

207,721 1
239,014
243,414
202,095
189,820

201,520
220,688
227,596
183,205
183,820

6,201
15,825
15,818
18,890
5,548

12,330
14,388
23,043
16,307
32,222

7,477

168,236 1
147,209 !
237,039 i
190,059
155,151

157,180
143,209
224,170
185,832
148,326

10,462
4,000
12,869
4,227
6,825

180
189,787
352,614
125,661
209,433

isi,558
326,035
117,522
186,875

118,376
180,403
90,906
98,401
115,851

i,276 1

50,318

26,449




G24

919
1,6S4
1,075
566
7,552

5,026
2,965
6,433
68,265
|
!
j
;I

1,756 ! j
1,690 |
1,984
12,399

$180
4,493
5,293

537

96S
1,0S8

$13,054
2,207
4,438

106
107
108
109
142 | 110

919
1,147
1,075
566
7,552

111
11*>
113
114
in

788
602
1,984
12,399
1,498

116
117
118
119
i?n
i?i
i??
iw
1?4
I?1!

240
733
3,430
2,976

1,350
4,270
1,389
307
1,145

19,935
4,172 j 1
22,127
629

2,587
3,889
13,817
4,709
3,515

1,150
1,581
5,502
2,926
973

1,437
2,308
8,315
1,783
2,542

126
1?7
128
129
130

180
8,229
26,579
8,139
22,558

11,750
9,773
84,994
1,642
718

2,061
9,642
484
5,185
14,942

586
75
484
2,098
5,500

1,475
9,567

131
132
133
134
135

118,376
173,767
86,554
95,239
115,851

6,641
4,352
3,162

4,000
2,550
1,987
1,862
1,663

5,280
£99
6,724
2,124
1,645

i"9
6,724
12

154,189
157,251
139,874
128,353
82,863

145,388
149,067
135,374
120,820
82,863

8,801
8,184
4,500
7,533

6,980
6,420
6,642
15,616
403

4,380
1,555
1,089
796
4,385

145,732
840
128,156
171,333
126,278

i24,i56
166,467
117,330

840
4,000
4,866
8,948

604
9,373
1,172
1,461
7,979

6,369
6,890
150
2,625
3,466

650
1,262
150
, 567

153,204
196,770
126,240
148,792

142,632
188,733
117,636
145,110

10,572
8,037
8,604
3,682

3,252
14,130
3,458
12,835

1,564
2,111
2,635

1,150
3,167

124,727
132,735
87,386
155,893

118,663
128,735
83,349
150,646

6,064
4,000
4,037
5,247

1,970
2,710
433
1,736

3,013
3,861
284
11,769

8,371

131,773

126,565

5,208

1,087

658

3,963

402
2,301
6,364
586

685
7,526
88

4,963

15,498

$13,234
6,700
4,438
5,293
142

2,083
4,270
1,389
3,737
4,121

8,159

2,964
500 [

1

$8,008
3,263
7,902
32,7ftl
9,844

a

1,738

4,451

1,208
1,757
1,890

i

1

Damage
settlements
for per­
All other.
sonal
injuries.

Total.

134,368
201,947
123,832
171,830
195,598

7,025

5,557

VH.—Rec­
reation.*

135,868
208,705
124,582
179,287
208,615

5,666
2,012

16,139

3,669
526
10,233
39

Art gal­
leries and
museums.

$4,649
7,043
2,786
9,329
8,047

11,147
i,925

Libraries.

$236,595
167,782
137,900
191,979
159,6*7

2,576
C,60i
8,503
7

Schools.

$241,244
174,825
140,686
201,308
167,654

$493

26

i,666

Total.

VIII. —Miscellaneous.

$2,501 j !
1
452
594

145,732

'Includes parks, playgrounds, baths, and public entertainments.

3,087
9,442

1,645

136
137
138
13fl
140

3,270
1,555
950
577
560

141
142
143
144
145

5,719
5,628
2,625
2,899

146
147
148
149
150

713
1,483
600
426

851
628
2,035
3,483

151
152
153
154

465

2,548
8,861
284
3,169

155
156
157
ISA

1,110
i39
219
3,825

8,600

5,280
420

2,ii2

658

FINANCIAL STATISTICS OF CITIES.

132
TABLE 9

PAYMENTS FOR EXPENSES OF PUBLIC SERVICE ENTERPRISES: 1909.

[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 40.]
PAYMENTS
BAL­
ANCED BY COUNTEB RECEIPTS KECORDED IN CITY
ACCOUNTS.
Net
payments.^!

Grand total.
Group
Group
Group
Group

I....
II...
III..
IV..

Payments
to city
depart­
ments,
Pay­
offices,
ments in
and en­
error.*
terprises
(service
transfers).3

131,254,178

$18,441

19,149,546
5,334,267
4,841,711
1,928,654

7,575
3,822
5,686
1,358

GROSS PAYMENTS.

Electric
light and
poorer
systems.

Gassupply
systems.

Markets
and
public
scales.

Docks,
wharves,
and
landings.

Institu­
Ceme­
tional
teries
indus­
and cre­
tries.
matories.

$136,085 [$31,408,704 |$24,008,3S1

$1,238,831

$499,665

$434,959

$2,417,673

$747,683

14,534,289
4,308,491
3,642,803
1,522,798

368,794
156,346
608,979
104,712

210,215
202,744
86,706

274,405
80,695
50,075
29,784

2,347,093
41,236
19,880
9,459

120,442
209,788
277,076
140,377

Total.

56,330
50,252
23,415

19,213,451
5,388,341
4,870,812
1,936,100

Watersupply
systems.

An­
other
enter­
prises.

$442,613 $1,618,899
418,732
17,032
6,S49

1,149,691
364,538
62,406
42,264

$94,804
11,642
23,190

$768,275

$75,049

51,676

240,070
18,704

43,183

16,348
31,186

GROUP L—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
1
2
3
4

N e w York, N . Y
Chicago, HI
Philadelphia, Pa
St. Louis, Mo

5
6
7
8

Boston, Mass
Baltimore, Md

q
10
11
12
13
14
15
16

Pittsburgh, P a

$6,728,262
2,214,575
2,264,640
1,055,691
1,462,938
918,074
506,454
971,938

$2,622
2,609
190
43
227
1,577

Detroit, Mich
Buffalo, N . Y

514,207
618,614

217

Cincinnati, Ohio

488,766

90

Milwaukee, W i s

274,276
323,154
331,565
476,392

Washington, D . C .

$6,746,784
2,242,525
2,264,830
1,056,151

$15,900
25,341
417
500
2,989
5,673 |

$3,966,519
2,082,602
2,018,565
987,615

1,463,438 j 1,084,568
921,290
685,804
391,591
513,704 !
896,551
971,938 i

$3,418 ♦ $1,908,763
5,045
2i7,755
5,320
51,128
17,408

$143,236

12,075
64,740
15,355
32,172

47,227

152,042
12,029

1,845

514,207
620,676

182,091
585,650

1,627

490",483"

448,9i6

20,038

5,296

454

274,276
323,608
331,565
477,976

231,520
301,612
203,804
466,881

1,069
21,916
32,124
10,031

80

i,584

178,331

5,586
23,108

148,199
11,918
16,233
41,687
1,146
1,064

94,491

GROUP IL—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
17
18
19
20
21

Minneapolis, Minn

$179,915
342,394
700,413
335,752
22,551

$874
5,371
$117

22
23
24
25
2ft

245,208
1,100
408,133
193,023
235,456 "**2,"603*
174,975

27
28
29
30
31

75,084
453,895
257,914
125,468
97,174

303
79

32
33
34
35
36

214,642
92,361
705

24

37 1
38
39
40 Richmond, V a
41 Oakland, Cal

1,226|
95,114
221,921
291,342
3,302

42
43
44
45
46

486
66
32,819
2,250
1,747
123

26

327
1

873

Grand Rapids, Mich
Nashville, Tenn.

85,119
116,928
135,999
104,118
123,262

ile
i,7ii
25

145

1,578
46
41
2 697 1

$180,789
347,765
700,413
336,355
22,551

$176,613
347,765
695,431
331,561
5,223

246,374
440,952
195,273
237,459
176,722

237,611
267,506
167,198
180,971
142,053

75,207
454,198
257,993
125,468
97,527

4,963
188,478
243,395
108,460
73,378

214,612
92,385
705 .

195,027
89,545

$1,314

$2,862
$4,982

'

4,794
12,807

$4,516
7,436
136

$156,159
2,310
5,878
5,470

$1,327
17,151
25,765
38,30S
13,083

3,012

67,232
245,810

19,910
•$36
187

14,598
2,187
600

13,698
23,549

900
2,840

12,302
16,111

1,087

18,528
705

873

873

1,226
95,230
221,921
293,053
3,302

68,900
214,837
60,701

1,226
22
3,078
7,591

86,722
116,974
136,040
106,815
123,407

61,239
111,709 !
127,708 1
83,416 |
119,683

210,179 i

759
4,006

25,549
13,166

1,416

3,302
2,300
4,351
807
4
3,724

23,124
854
7,525
18,395

5 For sundry3 o f ^ p ^ S ^ S S m S S ^ S g e B 1 8 6 8 * " **" 8r ° W p a y m e n t s f o r S l l c h O'P* 1 **. le ss payments balanced by counter receipts recorded in city accounts.
* For summary of all service transfer payments, see page 47.
* Includes payments for expenses of ferries, which were not reported separately.
* Expenses of investment in a gas-supply system owned but not operated by the city.




GENERAL TABLES.

133

TABLE 9.—PAYMENTS FOR EXPENSES OF PUBLIC SERVICE ENTERPRISES: 1909—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 40.]
GROUP H I . - C I T I E S HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.
PAYMENTS
BAL­
ANCED B T COUN­
TER RECEIPTS R E ­
CORDED I N CITY
ACCOUNTS.

Net
payments.*

City number.

CITY.

47
48
49
50
51

Albany, N . Y

52
53
54
55
56

Trenton, N . J
San Antonio, T e x . . .
N e w Bedford^ Mass

57
58
59
60
61
62
63
64
65
66

.

Spokane, Wash

Dallas, T e x

Wilmington, Del

Troy N . Y
Yonkers, N . Y

67
63
69
70
71
72
73
74
75
76
77
78
79
80
81
80
83
84
85
86
87
88
89
90
91
9?
93
94
95
96
97
98
99
100
101
102
103
104
105

.

Payments
to city
depart­
ments,
Pay­
offices,
ments in
error.*
and en­
terprises
(service
transfers). 3

$154,749
1,566
111,311
101,568
70,221
74,257
12,484
91,416
81,747
74,455
170,649
172,194
120,661
136,837
16,971
75,946
1,965
84,789
124,019
412,880

46,489
829
50,751
261,876

Manchester N I I

51,267
68,065
2,578
2,249
99,205

Fort Worth" T e x

Peoria 111*

Charleston, S. C.

East St Louis 111
Johnstown, Pa
Oklahoma City, Okla

480
324,477
46,354
545
204,249

South B e n d . Ind

50,448
161,717
48,977
37,46S

Mobile, Ala
Allcntown, P a
Pawtucket, It. I

19,645
65,409
50,513
63,270

$154,749 !
1,566
111,311
103,305
76,221 j
74,257
12,490
93,090
81,747
74,989 j

$6
i,674
534
399
29

9,492
825
26

1,716
•
28

Watersupply
systems.

Electric
light and
power
systems.

Gassupply
systems.

Markets
and
public
scales.

$152,620

$2,129

110,369
96,910
76,221

942

Docks,
wharves,
and
landings.

An­
other
enter­
prises.

Ceme­
Institu­
teries
tional
indus­
and cre­
tries.
matories.

$i,566
$6,395

74,257
5,559
1,008

55,130
79,010
74,989

171,048
172,194
120,661 [
146,358
16,971

121,403
138,361
119,905
146,358

76,771
1,965
84,815
124,019
414,596 1

61,912

556

75,323
225,639
71,389
59,277
517

71,418
155,034
63.332
59,277

46,489
829
50,751
261,876

46,489

$3,071

18,911
33,833

30,734

200
15,810

1,161

82,640
122,065
139,227

3,860
36,952
2,737

14,859
1,965
1,111
1,099

865

199
855

$275,369
3,905
$70,505
6,857

1,200
517

*

759

1

212,121
2,650
73,804
96,484
12,667
72,741
82,429
2,754
87,031
12,207

Total.

$i,737

75,323
225,539
71,389
59,249
517
Watcrbury, Conn
Elizabeth, N . J
Schenectady, N . Y
Hobokcn, N . J

GROSS PAYMENTS.

8
69
50

427

118
14

2,058
1,246
699

34,562
51,972

647
1,866

76,279

2,249
2,773

212,121
2,650
73,804
96,484
12,675

212,121

72,741
82,498
2,754
88,108
12,207

72,741
52,296

480
326,653
47,614
645
204,918

16,817
12,236
2,578

2,591

20,153
2,650

150 i
4,935
1,611

72,243
63,779

j

29,156

1,411
4,263
736

23,507
$6,849

1,046
2,720

3,479

1
28,889
12,267

36,885

34
22,334

480
54,068
42,858

140,346

40,846

164,108

60,493
163,054
48,983
40,573

50,209
162,844
44,254
38,347

2,694

19,645
68,103
50,513
63,270

19,645
53,271
50,513
57,216

3,105

3,694

52,026
68,665
2,578
2,249
99,205

1,337
6

45

829

50,75i
258,182

i32,239

!

4,756

545
284
1,975

3,5i6

2i6

2,754
2,226

4,si2

6,si6
6,054

l_

»Net payments for expenses of public sen ice enterprises are the gross payments for such expenses, less payments balanced by counter receipts recorded In city accounts.
2
For summary of ail payments in error, see page 46.
* For summary of all service transfer payments, see page 47.




134

FINANCIAL STATISTICS OF CITIES.
TABLE 9.—PAYMENTS FOR EXPENSES OF PUBLIC SERVICE ENTERPRISES: 1909—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 40.]
GROUP IV.—CITIES 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 1909.
GROSS PAYMENTS.

PAYMENTS BAL­
ANCED BY COUN; TER EECEIPTS BECORDED IN CITY
ACCOUNTS*
Net
payments. 1

City number.

CITY.

m

123
124
1?5
176
1?7
1?8
129
130

Electric
light and
power
systems.

Gassupply
systems.

Markets
and
publio
scales.

77,398
32,425
3,917
28,966
87,613

76,821
31,297

577
896

25,456
87,613

3,210

60,948
42,412

60,948
42,412

28,311
42,412

36,127
862

36,127
862

35,259

863

35,365
63,525
35,619
28,326
101,164

34,302
47,783
23,295
27,891
98,070

1,063

41,689
15,907

883

i52

52,017 1
23,064
24
91,067
198,048

9i,067
106,025

300

47,462

24,481

444

23,752
60,054

23,452
58,750

497
34,609
52,171
18,151
48,454

29,037
45,203
18,151
46,696

Topfilfft, Trans r , . . , , .
Sacramento, Cal
Maiden, Mass
Haverh'11, Mass^
Pueblo, Colo

34,991
63,525
35,460
28,053
100,670

McKeesport, Pa
Wheeling, W . Va

52,017
22,671
24
91,067
197,687

$597

374
$114
194

1.59
159
300
393

209

Docks,
wharves,
and
landings.

50,572
56,250

Institu­
Ceme­
tional
teries
and cre­
Indus­
matories.
tries.

$6,085

$56
1,990
1,093
1,269

77,398
32,425
3,917
28,966
87,613

111
112
113 1 Little Rock, Ark
114 1 Springfield, Ohio . .
115 Atlantic City, N . J

1?1

Watersupply
systems.

$32,049
33,923

$45,013
40,236
1,093
69,596
56,250

.....

Total.

$45,615
40,236
1,093
69,596
56,250

106
107 i Canton, Ohio. . .
108 Wichita, Kans , .
109
110

116 B a y City, Mich
117 1 Rockfor(T,Ill...
lift
119 Lincoln, Nebr
1?0

Payments
to city
depart­
ments,
Pay­
offices,
ments in
error.2
and en­
terprises
(service
transfers). 8

All
other
enter­
prises.

$7,425
4,323

17,755

232
3,917
300
399

$32,238

360
$6,747
145

502

8,995
12,324
290
3,094
9,435
6,609

548

24
$36,706

3,744

490

1,083

«1,093

9,537

m

131
132
133
134
135
136
137
13ft
139
140
141
142
143
144
145
146
147
14S
149
150
151
152
153
154

47,162
22,540
60,054

768

Butte, Mont
Chester, Pa
Montgomery, Ala

497
34,549
50,801
18,151
43,454

Elmira,N.Y
Quincy.IlI

60,119
8,080
8,771
1,587
23,850

Joliet,IlL

Oshkosh, Wis

155
156
157
158

60
1,370

163

13

60,282
8,080
8,771
1,587
28,863

45,591

35,715

35, H 5

35,715
33,575
21,802

682

86,C20
28,000
2,223
25,977

6

25,288
32,176
37,152

18,304
33,437

40,251

32,813

78
911

25,288
32,176 I
37,146

40,249

2

360

100
605
1,886

397
4,967
5,082
1,758

929
3,881

24,982

1,877
9,011
48,251

85,942
27,039
2,223
25,295

944

51,653

1,877
9,011
48,251

12,311

300

238

8,629
8,005
8,771
420

•
75

1,877
2,519

6,492
1,818

48,597

842

3,848
6,198
2,223

25,977
23,877

1,411
2,265
851

2,056

11,607
2,754

110

1,993

3,384

i Net payments for expenses of public service enterprises are the gross payments for such expenses, less payments balanced b y counter receipts recorded in city accounts,
a For summary of all payments in error, see page 46.
'
* For summary of all service transfer payments, see page 47.
* Includes payments for expenses of public scales, which were not reported separately.




GENERAL TABLES.

135

TABLE 10.—PAYMENTS FOR INTEREST ON CITY DEBTS: 1909.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 41.]
GROSS PAYMENTS.

PAYMENTS
BALANCED
BY COUNTER RECEIPTS
RECORDED
IN
CITY
ACCOUNTS.

On debts for public
service enterprises
and investments.

On debts for general purposes.
Net
payments. 1

Grand total.
GroupX
Group II
Group III
Group IV

Accrued toPayments
city funds
interest
invest­
and pay­ with
ments
ments in
(interest
error.*
transfers).

$72,745,475 $1,167,190 $12,420,678
50,696,409
10,345,990
7,890,152
3,812,924

489,105
517,182
101,520
59,383

10,550,593
1,104,814
513,391
251,880

Total.

Of other
divisions Of city
of city
corpora­
govern­
tion.
ment.

Of other
divisions
of city
govern­
ment.

$53,291,341 $1,889,634 $2,463,202 $23,900,528 $213,195 $4,552,276

$23,167

2,211,552
45,585 1,360,713
167,610
622,594
357,417

22,726

Of city cor­
poration.

$56,333,343
61,736,107
11,967,986
8,505,063
4,124,187

Of other
divisions
of city
govern­
ment.

On special assess­
ment loans.

38,835,237
6,628,306
5,219,782
2,608,016

Of school
district.

452,771
575,808
600,254
260,801

2,405,653
22,051
29,379
6,119

Of city
corpora­
tion.

17,808,168
3,335,523
1,865,003
891,834

4ii

GROUP I . - C I T I E S HAVING A POPULATION OF 300,000 OR OVER IN 1909.
1
?
3
4

N e w York. N . V
Chicago, 111
Philadelphia, Pa
St. Louis, Mo

fi
6
7
8

Boston, Mass
Baltimore, Md
Cleveland, Ohio
Pittsburgh, Pa

$28,744,670
3,479,317
2,781,341
774,942

$194,813
46,846
39,733
63

4,257,220
1,448,906
1,309,091
1,001,009

4,004
12,361
8,001
46,658

9
10
11
1?

Detroit, Mich
Buffalo, N . Y
San Francisco, Cal.
Cincinnati, Ohio

377,541
796,440
104,033
1,089,814

25
3,486
105,756
6,675

n

Milwaukee, Wis

in

9,050
1,890
9,144

Washington, D . C

424,294
1,213,321
1,184,270
449,600

14
IS

$23,227,422
1,158,666
2,273,564
663,610

$35,483,431
$6,543,948
35,372 |
3,561,535
528,112 |
3,349,186
22,404
797,409
1,535,025
581,270 1
75,847 !
392,055 !

5,796,249
2,042,537
1,453,539
2,040,322 |

321,448

482,449
893,151
209,789
2,017,937

1,320
274,206
40,628
850

434,664
1,489,417
1,234,042
450,450

104,883
93,225

3,931,675
1,398,371
846,370
968,048
1

291,048
586,014
209,789
650,767

$1,335,861
572,562

$10,920,148
274,856
1,074,552
133,799

$30,414

$1,518,396
1,070

124,547
236,147

99,890
273,942

1,864,574
644,166
226,258
558,190

140,389
3,995

74,370
46,866

74,141
214,176

42,890
46,095

91,761

1,144,152

69,594

19,290
280,068

15,731
492,755
170,670

166

61,663

399,477
716,594
1,063,372
450,450

$6,641

16,085

GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
Minneapolis, Minn...
Los Angeles, Cal
Jersey City, N. J . . . .
Kansas City, Mo
Indianapolis, I n d . . . .

$406,342
423,648
770,984
320,795
161,707

$10,726
359,759

Louisville, Ky
Seattle, Wash
Providence. R. I
Rochester, N. Y : . . . .
St. Paul, Minn

471,290
1,120,101
491,500
428,045
464,916

11,547
6,000

Denver, Colo
Portland, Oreg
Columbus. Ohio
Toledo, Ohio
Worcester, Mass

306,343
477,693
453,719
330,398
217,075

10,130
17,870

Atlanta, Ga
Syracusc,N. Y
New Haven, Conn...
Scranton, Pa
Paterson, N. J

141,789
367,323
149,525
102,040
206,881

Omaha, Nebr
Fall River, Mass
Memphis, Tenn
Richmond. Va
Oakland, Cal
Grand Rapids, Mich,
Nashville. Tenn
Lowell. Mass
Cambridge, Mass
Dayton, Ohio

$84,741
3,780
196,9S4
23,972

$501,809
787,187
967,968
350,250
163,308

$424,809
121,098
676,894
42,409
117,114

3,400
5,200
213,136
13,713
11,939

4S6,237
1,131,301
704,636
441,775
454,068

393,284
248,646
556,844
74,614
374,109

2,497
5,824

8,413
11,751
151,045
69,081
130,623

324,895
507,314
604,764
401,976
353,522

63,582
155,000
353,611
228,035
210,135

10,604
38,210
28,937

13,086
258
877
1,056

1,504
3,987
13,480
2,875

141,789
381,913
153,770
116,397
210,812

90,976
159,274
153,157
50,355
179,076

570
67,024

301,307
230,681
321,528
325,341
126,812

6,277
1,183
33,404
12,600

17,187
15,479

324,771
247,343
354,932
412,468
126,812

249,648
195,613
205,332
364,973
82,020

115,273
252,349
184,489
473,811
202,285

5,374
2,094
201
1,186
1,010

126,508
254,628
187,241
501,209
216,383

45,463
1S6,690
142,670
352,577
130,298

5,483
1,601

17
7,213

74,627
5,861
185

2,551
26,212
13,088

$77,000
636,969
258,252
143,925
1,178

$29,120
123,260
45,016

$32,822
40,656

92,953
303,001
147,792
238,542
109,959

128,052

$21,016

500
167,330
118,005
91,305
143,387
60,813
173,625

43

451,602
*i28*6i9*

$45,585

239,797
128,795
94,938
53,699
49,014
9,018
31,736
25,148

49,975
51,730
141,440
47,495

*"8,"i60

43,800

21,240

46,491
67,938
44,571
148,632
32,690

34,554
32,155

i Net payments for interest are the gross payments for Interest less payments balancing receipts in error and receipts for accrued interest received on original issues of
debt obligations, and payments to city funds.
, .
.
.
,
„ , .
, , • ,
. .^ J ^ t „ *.
T,
J
* The payments for accrued interest included in this column are those balancing receipts of accrued interest on original sales of city debt obligations. For accrued
Interest payments on investments purchased, soo Table 15. For summaries of all accrued interest payments and payments in error, see pages 47 and 46.




FINANCIAL STATISTICS OF CITIES.

136

TABLE 10.—PAYMENTS FOR INTEREST ON CITY DEBTS: 1909—Continued.
IFor a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 41.]
GROUP IH.-CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1909.
GROSS PAYMENTS.

PAYMENTS
BALANCED
BY COUNTER RECEIPTS
RECORDED I N CITY
ACCOUNTS.

Net
payments.

47
43
49
60
51

Albany, N . Y
Bridgeport, Conn..
Spokane, Wash....
Hartford, Conn
Reading, Pa

62
63
64
66
66

Trenton, N . J
San Antonio, T e x . . .
New Bedford, Mass..
Camden, N . J
Dallas, Tex

$182,972
67,175
290,111
284,373
124,835
184,057
134,844
255,336
178,673
120,803

Accrued
interest
and pay­
ments in
error.2

Payments
to city funds
with invest­
ments
(interest
transfers).

11,696
1,090
3,121
789

125,868
18,004
121
20,078
8,340

1,663

53,575

"*iS3'

10,624
16,261
7,421

7,001

On debts for general purposes.
Total.
Of city cor­
poration.

Of school
district.

1210,536
86,269
293,353
305,240
133,175

£110,291
86,269
101,605
212,483
37,444

$63,053
69,757
16,739

239,295
134,844
266,143
194,934
135,225

183,859
123,876
199,883
133,231
81,470

10,968

67 Salt Lake City, Utah..
68 Lynn, Mass
59 Wilmington, Del
60 Springfield, Mass
61 Des Moines, Iowa

244,103
170,597
121,951
134,511

5,135
1,987
688
5,370
372

38,120
241
11,354

249,238
216,704
122,850
151,235
63,706

124,676
149,189
83,977
92,360
32,508

62
63
64
65
66

101,694
97,899
181,157
278,329
345,926

285
6,280
1,330
3,493
3,462

6,293
350
3,306
9,336
11,722

108,272
104,529
185,793
291,158
361,110

79,972
46,804
90,904
181,009
98,837

67 Younestown, Ohio.
Dulutn, Minn
Houston, Tex
Somervilte, Mass...
Kansas City, Kans.

85,136
293,913
242,210
182,225
160,715

749
445

9,446
1,387

36,007
111,844
213,060
114,777

9,400
47,460

1,552
898

95,331
295,745
242,210
183,777
161,613

71,458

27,041

Utica,N.Y
Waterbury, Conn...
Elizabeth, N. J
Schenectady, N. Y .
Hoboken, N. J

77,410
85,575
118,991
143,697
90,228

3,351
988
560
1,408
2,990

1,137
6,915
6,720
12,051
1,400

81,893
93,478
126,271
157,156
94,618

73,740
53,006
125,771
110,220
87,567

Manchester, N. H . .
Evansville, Ind
Birmingham, Ala..,
Akron, Ohio
Norfolk, Va

54,641
93,209
161,227
56,697
276,672

1,234
37
7,904

17,905
2,820
1,080
7,667
35,224

72,546
96,029
163,541
64,401
319,800

140.587
3S,755
266,060

*9,*777

Fort Worth, Tex.,
Wilkes-Barre, Pa..
Erie, Pa:
Savannah, G a . . . . .
Peoria, 111
,

75,022
39,657
34,451
120,123
45,299

6,392
280
8,545
2,121

56,825
29,801
21,808
82,683
22,425

8,990
8,743

2,115

81,414
39,937
42,996
120,123
49,535

Harrisburg, Pa
Fort Wayne, Ind..
Charleston, B.C..,
Portland, Me
Terre Haute, Ind..

91,026
35,961
141,274
288,363
31,118

2,050
80
1,333
12,001

7,726

100,802
36,041
161,489
312,566
31,118

37,152
13,630
161,489
129,790
20,319

23,379
12,013

East St. Louis, 111.
Holy oke, Mass
Brockton, Mass
Johnstown, Pa
Ja<±sonvilie, Fla...

118,324
125,152
20,603
89,348

88,396
126,000
141,140
28,799
89,34S

43,728
79,957
77,499
15,940
68,473

17,906

97
93
99
100
101

Oklahoma City, Okla..
Bayonno, N. J
Covington, Ky
South Bend. Ind.
Passaic, N. J .

63,458
120,530
93,593
27,115
40,913

1,675
4,426
540
96
1,115

65,133
142,590
94,133
27,211
42,439

31,298
125,563
33,876
8,444
34,437

102
103
104
105

Altoona, Pa
Mobile, Ala
Allentown, Pa
Pawtucket, R. I..

94,469
176,324
41,411
197,149

106

105,975
176,324
43,189
256,252

28,292
87,066
10,007
188,727

87

93
94
95
96

Lawrence, Mass..
St. Joseph, Mo...
Troy, N . Y
Yonkers, N. Y . . .
Tacoma, Wash..

153
1,160
111
2,106

18,882
12,202

6,576
15,877
6,090

17,634
411
11,400
1,778
59,103

43,123
67,871

Of other
divisions
of city
govern­
ment.

On debts for public
service enterprises
and investments.

Of city
corpora­
tion.

Of other
divisions
of city
govern­
ment.

Of city
corpora­
tion.

$59,466

$40,779

60,530
23,000
21,160

' "68*165

35,755

19,681

66,260
54,965
53,755

6,738

Of other
divisions
of city
govern­
ment.

57,832

19,692

64,320
67,515
32,903
58,875

40,550

On special assess­
ment loans.

31,198
28,300

57,725
2,555
42,222

$3,507

90,362
99,436
108,500

1,972
10,653

103,044

31,124

18,800
136,441
29,150
69,000
3,473

59,200
34,445

"6,"027'

500
13,101
6,151

33,835
900
29,423
24,000
1,740
1,303
53,740

4,158

$441

8,158

21,214
14,566

24,589

3,045

10,799

12,859
12,060
"16*227*
21,915
"i9,*688*

1,140
3,045

8,800
37,440
7,233

16,832
32,088
10,398

8,183
$167,610

15,166
46,103
63,641

26,762

20,875
21,775
8,608
54,088
8,540
45,600
43,560
13,494
67,525

8,419
6,109
8,002
10,168
45,698

, J 1 Net payments for Interest are the gross payments for interest less payments balancing receipts in error and receipts for accrued interest received on original issues
of debt obligations, and payments to city funds.
2 The payments for accrued interest included in this column are those balancing receipts of accrued interest on original sales of city debt obligations. For accrued
interest payments on investments purchased, see Table 15. For BUmmarles of all accrued interest payments and payments in error, see pages 47 and 46.




GENERAL TABLES.

137

TABLE 10.—PAYMENTS FOR INTEREST ON CITY DEBTS: 1909—Continued.
[For a lht of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 41.]
GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.
GROSS PAYMENTS.

PAYMENTS
BALANCED
BY COUNTER RECEIPTS
RECORDED I N CITY
ACCOUNTS.

Net
payments. 1

106
107
108
109
110

Saginaw, Mich
Canton, Ohio
Wichita, Kans
Springfield. HI
Binghamton, N- Y - .

$96,959
78,452
67,993
68,300
31,790

111
112
113
114
115

Lancaster, Pa
Sioux City, Iowa
Little Rock, A r k . . . .
Springfield, Ohio
Atlantic City, N. J . .

44,063
81,155
34,198
G9,139
181,987

116 Bay City, Mich
117 Rockford, 111
118 York, Pa
119 Lincoln, Nebr
120 Chattanooga, Term..

73,110
31,939
39,573
75,797
109,866

121
122
123
124
125

Topcka, Kans
Sacramento, Cal
Maiden, Mass
Haverhill, Mass
Pueblo, Colo

111,475
43,423
128,441
63,996
166,042

126
127
128
129
130

Salem, Mass
New Britain, Conn..
Davenport, Iowa
McKccsport, Pa
Wheeling, \V. V a . . . .

46,228
102,475
27,707
64,96S
12,747

131 Augusta, Ga
132 Superior, Wis
133 Newton, Mass
134 Dubuque, Iowa
135 Butte, Mont

Chester, Pa
Kalamazoo, Mich....
Montgomery, Ala
Woonsockct, R. I
Galveston, Tex

141
142
143
144
145

Fitchburjr, Mass
Racine, Wis
Elmira.N. Y
Quincy, Dl
knoxville, Tenn

146
147
148
149
150

Newcastle, Pa
Macon, Ga
Auburn, N. Y
West Hoboken, N. J
Joliet.IU

151
152
153
154

32,743
44,0S5
165,834
117,704
179,842

111!

136
137
138
139
140

$2,499
31,503
260,064
71,2S2
49,222

Accrued
interest
and pay­
ments m
error.*
$31
3,947

$3,999
2,870

71

71

82
603
4,462

45,614
81,155
34,280
73,584
224,472

20,099
63,257
3,984
28,912
151,963

12,400
15,041
12,175
6,045

73,430
31,939
44,832
75,833
112,299

24,780
16,131
29,062
45,155
108,176

7,576
15,770
9,925

112,112
43,423
135,445
92,773
166,604

25,138
38,303
94,105
54,133
56,506

46,524
108,444
27,707
66,808
35,811

40,713
72,742
15,137
14,602
20,786

82,499
31,503
319,546
71,2S2
49,301

5,800
30,660
261,352
39,503
39,305

36,431
47,973
165,834
132,19-4
183,992

23,059
24,514
92,962
92,274
161,042

**i,"678

74,462
28,825
37,535
39,395
110,203

53,037
28,825
37,535
33,290
89,474

7,740
842

18,460
39,344
30,761
40,394
26,613

5,691
38,344
11,926
30,819
10,108

6,799
13,108
3,320
40,685

96,823
110,340
20,722
154,677

49,410
79,790
20,722
112,236

5,600

17,863
39,963
53,600
76,075

7,069
23,104
32,210
61,373

38,842

22,999

3,842
38,023

5,259

690
1,172

6,314
7,605
562

246
5,929

50
40
1,840

23,064

59,417

79
31
95S

3,657
2,930

14,490
4,150
15,959
307

7,523
23S

Taunton, Mass
Everett, Mass
Oshkosh, Wis
Chelsea, Mas3

88,867
96,204
17,326
113,311

1,157
1,028
76
6S1

155 Joplin, Mo
156 LaCrosse, Wis
157 Nowport, Ky
15S South Omaha, Nebr.

17,860
33,604
52,092
76,075

San Juan, P. R

38,474

978
33S

764
1,508

Of school
district.

$17,132
11,694
647

637

65

Of city cor­
poration.

$32,527
33,324
39,450
52,272
31,325

320
36
2,433

Total.

$100,989
85,269
67,993
68,300
31,932

1,551

18,222
31,604
2S,941
40,056
26,613

1

Payments
to city funds
with invest­
ments
(interest
transfers).

On debts for general purposes.

28,496

11,432

Of other
divisions
of city
govern­
ment.

On debts for public
service enterprises
and investments.

Of city
corpora­
tion.

$21,781
16,853
$6,119

280

13,115
2,857
25,125
72,509

Of other
divisions
of city
govern­
ment.

On special assess­
ment loans.

Of city
corpora­
tion.

Of other
divisions
of city
govern­
ment.

$46,681
17,960
16,849
9,262
327

18,121
13,502

25,900
4,040

22,750
4,192

8,654
2,025

12,099
2,098

27,462
5,120
41,340
38,640
70,723

31,016

27,943

5,811
35,702
12,570
23,353
9,175

7,920
5,850

20,933

76,699
4,960
9,384
10,588
11,551

58,194
18,945
341
32,400
39,920
22,950

843
7,874
612
2,784
11,567
40,472

21,425
6,105
7,097

2,129

14,498

6,231

1,750
1,000
14,853

3,922,!

2,970

3,982
9,575
11,406

47,413
30,550
42,441

9,781

1,013
11,375
21,390

5,775

5,489
*S,"927

15,843

Net payments for interest are the gross payments for interest less payments balancing receipts in error and receipts for accrued interest received on original issues of
debt obligations, and payments to city funds.
,
.t x
_. . , .
, .. * . * *.,•,-,*■
** —«*^
L
* The payments for accrued interest Included In this column arc those balancing receipts of accrued interest on original sales of city debt obligations. For accrued
Interest payments on investments purchased, soe Table 15. For summaries of all accrued interest payments and payments In error, see pages 47 and 46.




FINANCIAL STATISTICS OF CITIES.

138

TABLE

11.™PAYMENTS

[For a list of the cities arranged alphabetically by states, with the number

PAYMENTS OFFSET BY COUN­
TER RECEIPTS EECOBDED
fN CITY ACCOUNTS.

Net pay­
ments. l

Grand total.
Group
Group
Group
Group

Classified according to department, office, account, or enterprise for which paid.

Pay­
Pay­
ments
ments
to de­
offset by
part­
receipts ments,
Pay­
from
offices,
ments
sales of
and
in
error.2 property enter­
andfrom prises
insur­
(service
ance.3
trans­
fers).*

General govern­
ment.
Total.

Other
than
courts.

Courts.

26,234 1,723,431
17,856
233,776
16,477
256,831
2,022
118,608

Protection to person and
property.

Police
depart­
ment.

Fire
depart­
ment.

All other.

161,665,203 3,511,247
734,85S
55,984,030
29,680,665
520,764
14,851,885
401,747

7S,656
160,920
10,884
12,935

Health conservation and
sanitation.

Health
conser­
vation.

Sewers
and sew­
age dis­ All other,
posal.

$1,319,361 $4,843,294 $1,020,386 $1,136,156 1*25,403,603 $1,522,305

$259,523,153 |$62,5S9 |$2,332,646 [8263,395 [5262,181,783 S5,16S,616
159,836,882
65,571,478
29,396,473
14,718,320

L..
II...
III.
IV.

OBOSS PAYMENTS,

696,958 112,216,020
342,004 8,275,059
92,130 3,321,760
5,064 1,590,764

873,238
484,363
76,855
87,849

$298,169 $2,615,435
4,217 2,559,368
149,184 1,246,284
380,314
28,768

$254,483
47,465

900,329
2,136,064
488,706
169,071

7,720

GROUP I . - C I T I E S HAVING A POPULATION OF 300,000 OR OVER IN 1909.
1
?
3
4

$69,959,555
N e w York, N . Y
Chicago, 1 1 1 . . . . . . . . . . . . . 18,099,880
Philadelphia, Pa
13,764,931
8,059,862
flf;. T^uifl, Mq
_

ft Boston, Mass
6 Baltimore, Md
1 Cleveland, Ohio
s Pittsburgh, P a
9
10
11
1?

Detroit, Mich
Buffalo.N. Y

13
14
15
16

3,145,913
5,683,469
5,420,370
7,320,772
3,670,757
3,037,355
4,076,872
5,194,478

Newark, N . J
Washington, D . C

2,825,898
2,588,110
2,484,774
4,503,886

$3,226
12,616

$117,332
19,947
8,000
18,116

1,273,268
5,123
2,987
1,613
10,851
279
553
156
397
46
1,703
3,211

18,482
43,761
14,893
41,036
■ 3,340
117,500
30,425
804

$70,080,113 $305,445
18,140,271 1,287,038
13,772,931 1 157,569
8,077,978
1,915

$7,828

180
3,821
10,447
50,267 .
29
86

4,419,361
5,695,400
5,443,281
7,371,871

2,730
12,997
997,212
33,349

3,689,424
3,081,116
4,091,765
5,235,997

3,397
64,978
6,191
10,010

2,829,284;
2,707,313
2,518,410
4,510,688

5,998

9,600
29,479
340,493
258,944

$485,701
979,307

$264,842
36,167
420,932
85,271

$503,713
40,672
752,785
73,012

4,819
23,712

94,223
180,925
25,812
56,852

20,794
31,120
275
20,020

165,345
45,419
575,145
61,754

13,120

31,130
14,355
67,733
57,024

878

66,736

4,583

6,080
450

$472,173
4,382
59,872
1,515

95,732
7,034
705
18,020
395
6,125
5,451

42,893
33,862

7,776
26,285
352,520
16,075

79,895
144,864
253,171
421,592

130,966

$423,122
058,567
138,701
105,144
485,691

$7,502

39,112
972
192,121
643

1,422,909
1,771,157
113,119
187,156
380,156

2,637
55,022

32,267
1,900

302,900
327,382
110,524
149,824
158,533

1,039
11,815
20,100

244,733
101,906
292,085
176,198

6,549

23,640

23,394

GROUP IL—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
$1,306
4,130
1,967
912
316

$17,489

3,153
2,500,800
11,886,741
941,901
1,954,292 j 127
1,367,737
18

18,410
4,946

1,229
100
1,206
364
276

10,576
60,714
2,732
938
7,078

3,173

4,200

53,700

$2,844,653
8,176,538
1,169,431
2,483,563
1,949,426

17
18
19
20
21
22
23
24
25
26

Seatlie, Wash

27
28
29
30
31

1,324,021
3,771,211
1,704,733
1,492,692
940,420

32
33
34
35
36

344,880
1,442,646
354,771
622,113
324,486

N e w Haven, Conn

37
38
39
40
41

Oakland, Cal

42 Grand Rapids, Mich
43
44 Lowell, Mass
45 |
46

1

ibo

$374
79,132

37,541
11,121

671
5,431

14,748
3,736
1,006

|

7
2,312
317

8,937
1,600
3,990
2,643

921,997
657,796
243,550
398,623
413,704

4

8,050

ii

639
24,645
975

1,733

i,is9
535

$91,735
3,412
3,222
265,354

16,000
10,846

2,522,423
11,906,435
945,637
1,955,090
1,374,192

91,384
94,788
2,197
2,787

1,778
8,345

1,335,826
3,832.025 1
1,710,265
1,493,994
950,947

1,594

450

916,361
453,506
1,228,995
1,256,852
1,477,979

$2,863,822
8,259,800
1,208,939
2,495,596
1,949,742

402,780
1,442,646
355,321
622,113
324,493

927,610
461,839
i 1,232,935
1,259,812
! 1,477,979
!

930,051
657,796
245,378
423,815 ,
414,679

$13,205
4,440

i

20,905
60,000

53,202
14,479
63,707
23,862
11,499

2,750
1,521

8,507
14,511
9,556
12,454
4,300

400
5,054
35,773
1,023

23,396
2,403
2,973

375

13,346
220,081
751
95,471
40,116

6,739
5,220
10,875
4,418
827
i62,28i
34,646

$72,216
114,973
11,970
22,705
25,333

29,647
17,433
2,093
16,036
43,887
9,361
12,491
12,281

1,860
21,153

$6,913
4,227

$260
3,282
41

185
1,382

160

1,676
895
3,551

4,992

3,549
1,413
1,515
29,239
7,711
105,606
6,539

553

132,102

13,162
1,300

150
15,778

20,778

6,914

12,800
128,984

63,423
128,757
64,978
158,996
12,352

15,763
5,077
74,750
91,981

163,706
60,049
43,035
106,778
263,893

7,494

195,786
52,039
56,634
51,591
113,157

} Net payments for outlays are the gross payments for outlays less payments balanced by counter receipts recorded in city accounts.
J
* For summary of all payments in error, see page 46.
■«*»«*».
»SeeTablol4.
* For summary of all service transfer payments, see page 47.




i6,206
1,358
4,300

34,592
74
i6,517
2,392

GENERAL TABLES.

139

FOR OUTLAYS: 1909.
assigned to each, see page 78. For a text discussion of this table, see page 42.]
■

~~

""

1

GEOSS PAYMENTS—continued.

Classified according to
revenues from which
paid.

Classified according to department, office, account, or enterprise for which paid—Continued.

Highways.

Education.

Pavements.

Original.

Replace­
ments.

Bridges
other
than toll.

All other.

Charities,
hospitals,
and cor­
rections.

Schools.

Libraries,
art
galleries,
and mu­
seums.

Recrea­
tion. 4

Miscel­
laneous
depart­ Municipal
service
ments,
enter­
offices,
prises.
and ac­
counts.

Public service
enterprises.

Watersupply
systems.

From spe- j
cial assess­ From other
sources.
ments.*

6
B

All other. 1

u

$33,893,838 $5,360,199 $4,970,797 $39,916,164 $6,090,757 $33,352,863 $3,873,901 $14,792,904 $508,088 $1,263,714 $53,481,341 $22,721,291 |$57,102,438 ^$205,079,345
13,252,737
I 10,261,906
6,435,642
3,943,553

3,064,093
1,208,843
637,322
449,941

3,442,001
575,562
758,867
194,367

25,398,625 5,734,257
8,671,927
264,291
4,423.391
47,611
1,422,221
44,598

20,347,148 3,223,255 8,779,260
312,132 | 3,971,054
5,909,333
i n , 811 1,366,110
4,673,710
160,703
2,422,672
676,480

411,960 ■ 994,967 1 33,080,208
4,909
257,536 12,261,569
83,754
6,362
5,313,416
7,465
4,849
2,826,148

20,833,785 1 24,115,102 IT 137,550,101
19,374,391 » 36,609,639
972,314
9,270,765 '20,409,900
750,636
4,342,180 » 10.509,705
164,556

GROUP I . - C I T I E S HAVING A POPULATION OF 300,000 OR OVER IN 1909.

j

i

!

$4,298,586
545,542
1,998,767

$400,957
346,693
328,137

78,837
686,916
795,440
889,004

458,803
48,181

522,485
138,777
617,712
844,228

602,114
200,729
209,821
128,041

792,583
415,924
430,321
197,015

212,777

$973,315 $12,465,264 S2,210,947
744,023 1,266,091
893,627
72,942
4,118,263
455,975
404,466
306,480
13,333

500

131,315
116,207
51,349
55,209

325,853
100,010
1,071,616
1,099,082

85,420
93,793
178,551
239,080

817,861
619,192
827,305
817,940

152,706
3,511

173,396
133,405
210,96S
183,009

14,522
3,121
290,308

268,307
712,205
219,9S7
959,845

985
30,006
356,666
203,834

667,215
290,167
1,021,674
1,240,032

15,369
6,022
17,904
46,880

185,709
61,409
244,586
214,492

359,176
305,796
48,180
2,196,552

65,847
608,171

348,306
630,901
233,538
844,892

115,217
18,495
3,051
3,000

110,267
152,979
9,370
75,017

315,723
127,840

$5,548,550 $2,561,072 $2,962,482
29,087 1,475,155
2,477,220
97,121 1,242,930
2,480,979
153,320 1,344,086
1,481,376

2,665
125,332

15,444

$14,925

$611,990- $20,034,087 $17,512,440
701,856
61,965
1,797,470
320,764
1,305,096
488,962
2,400
22,566
208,463

355,610

65,473

14,747
36,863
7,363
4,562

$9,927,740
5,935,436
505,145
2,413,310

$60,152,373
12,204,835
13,267,786
5,664,668

1
2
1
4

315,428
257,805
1,137,264

•4,419,361
5,379,972
5,185,476
6,234,607

5
6
7
S

137,950
480,054
470,278
3,149,572

1,080,126
870,681
160,038

845,404
1,387,731
53,282
987,417

77,984

453,210
451,251
943,257
450,000

3,236,214
2,629,865
3,148,508
4,785,997

9
10
11
1?

448,926
359,989
903,159
230,831

226
14,545
69,415
25,710

656,447
668,809

2,172,837
2,038,504
2,518,410
•4,510,688

13
14
H
16

$711,287
2,081,924
230,512
1,223,327

$2,152,535
6,177,876
978,427
1,272,269
•1,949,742

17
IS
19
?ft
?1

123,074
7,157,775
90,888
846,221
495,5S0

2,399,349
4,748,660
854,749
1,108,869
878,612

99
7t
*>4
?1
76

37,038
134,379

647,792
2,346,365
529,500

6S8,034
1,485,660
1,180,765
•1,493,994
914,035

91
9H
?Q
30
31

1,467

144,044

258,736
•1,442,646
274,771
426,427
228,971

33
33
34
35
36

625,130
•461,839
744,129
1,182,683
642,697

37

389,004
654,786
•245,378
412,037
336,829

A9,
43
44
45
46

GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
$379,435
586,018
658,487
694,161
;

$39,366
119,445
34,202
3,794

68,577
2,077,093
42,788
635,564
101,310

205,315

14S,935
1,895,090
589,180
267,614
139,924

45,957

41,963
257,530
15,571
173,524

142,913
16,020
63,140

30,092

$10,954
16,287
21,979
121,344
18,842

$293,829
228,869
526,772
433,234
183,565

56,613
6,424
471
59

123,996
3,530,334
4,954
55,113
203,207

528
3,840

101,802
667,315
196,089
147,144
207,782

43,429
97,569

171,213
514,875
150,348
354,433
143,319

42,872

63,935
112,431
62,011
25,956

299

25,244

|

215,596
25,028
13,552

49,314
13,012

25,894
2,335
97,431

79S
5,723

105,881
67,126
110,271
119,474
737,227

2,000

6,849

11,140
5,530
51,282
75,991

6,024

19,471

3S6,805
179,909
276,052
82,924
240,717
126,377
81,276
37,967
51,S75
19,312

104,780
301,072
14,293
696,745
106,350
97,035

$5,756 $1,072,284
38,349
23,187
82,127
546,873
14,516
50,861
4,500

$235,065
1,083,367
182,970
189,527
169,821

$17,415
116,054

60,917
78,229

11,735
116,659
39,303
60,283
39,400

28,461

1,056
1,422
1,915
7,218

13,190
9,709
6,395
1,151

30,532
69,652
107,596
29,057
183,749
214,100
60,955
93,418
306,779
197,365
231,366
19,323
42,469
44,842
57,536

569

3,705
6,958

1,145

86,264
590,860
37,375
85,718
105,874

$191,765
5,378,768
108,728
273,636
$200

317,961
2,3S8,270
205,921
587,618
183,518

2,035
860
314

108,898
421,644
13,841
87,664
42,205

$75,163

$1,000

54,580

260,412
203,306
453,087
178,002

7,839
23,517
7,922
4,977

73,451
724,267

57,302
85,958
107,640
52,401
74,292

13,900
71,086
96,118
184,572

3,385 1i
442,141
125
113,092

36, M2

;
4,543
440
3,256
48,892
8,931
1,864

43,767
73,609
11,232
44,383
5,373

1,500

66,418
6,517
129,021

34,622
218,914
16,761
45,565
51,321

80,550
195,686
95,522
302,480

5,148
145,718

488,856
77,129
835,2S2

500
2,731

541,047
3,010

558
10,869

' ii,778
77,850

as
3<>
40
41

•Includes parks, playgrounds, and baths.
• Includes payments mado from the proceeds of special assessment loans.
7
For those cities for which the classification according to revenues from which paid was not reported, all payments for outlays are included in the column headed " From
-other sources.*'
• As the classification according to revenues from which paid was not reported, all payments for outlays are included in the column headed " From other sources."




FINANCIAL STATISTICS OF CITIES.

140

TABLE 11.—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 1909.
PAYMENTS OFFSET BY COUN­
T E R RECEIPTS RECORDED
I N CITY ACCOUNTS.

Net pay­
ments.^

City number.

CITT.

47
43
49
60
51
52
63
54
65
56

Albany, N . Y . .

$694,844
282,871
2,242,240
644,792
659,457

Spokane, Wash
Hartford, Conn...
Reading, Pa
1

Trenton,N. J
New Bedford, Mass
Camden, N . J
Dallas, Tex

57 Salt Lake City, U t a h . . . .
58
59 Wilmington, Del
60 Springfield, Mass
61

5o7,350
198,293
660,137
234,442
701,312
1,510,100
291,501
446,596
1,625,232
698,994

Lawrence, Mass
St. Joseph, Mo
Troy,N\Y
Yonkers,N.Y
Tacoma, Wash

293,271
501t03Q
343,743
957,483
2,036,049

67 Youngstown, Ohio
68 Duluth, Minn
69
70
71 Kansas City, Kans

632,003
540,672
390,871
258,063
597,754

Utica,N.Y
Waterbury, Conn
Elisabeth, N. J
Schenectady, N. Y

426,149
476,692
262,423
857,773
146,939

62
63
64
65
66

7?,
73
74
75
76

77 Manchester, N. H
78
79 Birmingham, Ala
80
81 Norfolk, Va

116,198
250,167
99,367
368,055
280,645

Fort Worth, Tex
Wilkes-Barre, Pa
Erie, P a . . . . .
Savannah, Ga
Peoria, 111

484,844
130,069
509,667
265,496
457,447

82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101

Fort Wayne, Ind
Charleston, S. O
Portland, Me
Terre Haute, Ind.
East St. Louis, HI

I
1

Johnstown, Pa
Jacksonville, Fla
Oklahoma City, Okla....
Bayonne,N.J
South Bend, Ind

102 Altoona,Pa
103 Mobile, Ala
104
105 Pawtucket, R. i

GROSS PAYMENTS.

Classified according to department, office, accounlt, or enterprise for which paid.

Pay­
ments
Pay­
to de­
ments
offset by part­
Pay­ receipts ments,
offices,
from
ments
sales of
and
in
enter­
property
error.*
1 and from prises
insur­3 (service
trans­
ance.
fers).*

194

$6,172

6,030

10,884
3,092

2,269
100
69

760
1,479
2,650
250

11,607
557

1,164

559,619
199,153
662,250
237,151
701,662

172,897

5,099

1,717 • 1,542,897
294,848
90
446,596
1,637,814
869
699,551

5,296

273

833

10,739
500
2,460
75

60
1,074

8

i
1

627,077
227,299
230,985
382,775
111,039

171

218,462
369,465
287,522
140,772
298,489

4,372
255
959

i22

3,448

5,659
5,617

534 1

7,666

5,845
500

143

273
15,109
11,744
2,205
16,322

534
1,649

1,054,221
449,822
181,277
166,776
147,239

4,522
3,650
260

516,840
279,119
361,119
315,138

9,595
3,767

6,999

16,305
2,595

293,366
504,641
346,152 !
962,708
2,036,419

2,293
65,642
869

3,763

23,298

8,097
8,594

100
701

46,079
463

30,322
11,264

12,327
83

2,274
17,023

426,649
480,316
202,498
857,773
146,939

600
371
22,344
704'

365

491,020 !
130,0G9
509,667
271,163
463,598
627,248
227,299
237,985
388,890
111,539

257
92,348

223,107
385,363
301,874
142,977
314,811

2,370
182

526,435
279,119
373,620
318,905

345

3,200
1,835
38,914
34,713
21,527
2,218
34,322
6,122
7,350
5,620
1,581
1,384

1,378
23,445

18,573
11,471
28,886
10,500

300
13,818

14,348
9,450
14,889
24,540
9,273

365

27,014
1,200
17,050
57,688

i,427
172
7,200

5,939

258
250

3,573
1,500
5,488

600

15,463
9,900
9,042

73,353
1,538
93,978
20,677
31,560

3,733

ioi
651

3,562

35,491
48,696
11,958
25,732
112,155

i,666
sis

1,920

210
13,987
250
4,063

58,268
75,034
36,729
16,007
144,199

50

857
214

23,478
47,547
20,378
28,646
80

96

19,449
36,421
37,118
25,730
82,864

2S5
178

1,238
21,140
400
1,053
10,813

4,150

224

i50
195
745
3,548
14,685

116,705
13,643
25,673
14,475
200,146
122,957
39,481
13,227
32,138
17,630

is, 844

409
8,006

7,440
23,708
63,141
1,796
46,394

ii,245
609
10,750

2,888

53,684
47,667
18,217
26,849
43,230

595

....... •..
400
1,124
882

J Net payments for outlays are the gross payments for outlays less payments balanced by counter receipts recorded In city
J accounts,
s For summary of all payments in error, see page 46.
ovwu^ w.
* See Table 14.
* For summary of all service transfer payments, see page 47.




$1,800

12,334
35

12,902
10,563
8,533

657

$27,417
32,650
309,545
90,820
205,451

184,790
39,906
75,000
3S,9S1
133,79S

9,978
1,200

Sewers
and sew­ All other.
age dis­
posal.

$409

9,738

404
1,241

436

375
156

$720
20,620
336

27,874
440

3,640
2,680

1,060
650
850

$17,676
3,480
34,160
17,763

14,971
7,912

532
272
210
519

116,258
250,167
100,441
368,055
287,296 |

Health
Fire
depart­ All other. conser­
vation.
ment.

4,895
48,550
18,445
25,117
21,020

670,207
546,429
391,821
259,664
608,493

1,058,743
453,472
181,537
166,776
147,239

1

78,083

1

6,651
2,?28

Police
depart­
ment.

$2,810

95 i

38,204
5,757
950

Courts.

Health conservation and
sanitation.

Protection to person and
property.

$21,056
12,460
4,456
300

$634

3,605
2,136
5,225
370

768

Other
than
courts.

$701,110
282,871
2,259,154
647,884
659,457

31,080
3,257
106

General govern­
ment.

Total.

22,451
225
39,259
74,680

4,443

3,888
2,273
427

GENERAL TABLES.

141

O U T L A Y S : 1909—Continued.
assigned to each, see page 78. For a text discussion of this table, see page 4ZI
GROUP HL-€ITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.

GEOSS PAYMENTS—continued.

Classified according to
revenues from which
paid.

Classified according to department, office, account, or enterprise for w h i c h paid—Continued.

Highways.

Education.

Pavements.

: Original.

Replace­
ments.

$1,052
37,279
90,151
40,546
39,909

$126,403

111,427
66,687
42,394

27,182
26,443
75,565
44,938
3,264

61,i92
456,665
65,S99
153,090
60,858
240,550

30,217

30,9S2
21,252

125,4SS
162,496
25,144
24,09S
"651,660

6,965
2,649
4,264

170,379
116,334
126,488
94,944
51,729

29,633

122,537
78,514
76,321
231,678
1,872
17,157
S2,S07
1,161
178,522
35,459
51,646
14,828
184,681
122,345
44,440
202,051
4,053
67,795
52,035
1,624
129,060
18,524
3,617
41,287
112,472

Bridges
other
than toll.

All other.

916,243
189,626
156,796

$83,540
99,768
676,384
27,650
121,36S

Schools.

$10,104
59,100
319,761
138,825
4,703

$5,336
10,621

56,039
34,801
55,387
11,170
142,796

4,133

7,480

6,816
76,425
6,443
91,SS3

15,754

4,606
1,499

456,044
26,450

163

2,058
98,721

87,510
74,822

204,542
97,587
51,280
106,289
58,782

291

66,532
81,009
39,816
269,6SS
426,045

182,458
178,782
252,335
119,062

172,867
102,088
26,867
90,071
134,064

159,349
79,331
80,840
82S
89,375

7,962

10,872

16,439
14,547
8,433
27,855
1,218

Charities,
hospitals,
and cor­
rections.

4,000

7,071

500

23,658
116,388
19,508
407, SS7

163,581
43,856
83,993
165,317
96,891

13,656
11,674
14,724
11,202
35,437

10,145
24,795
4,537
97,698
56,205

15,594
7,500

5,0S2
16,808
6,413

51

6,751
51,250
135,734

6,390

6,500

6,444
40,455

10,310

23,461
21,847
16,053
76,802
6,015
15,2S7
15,542
22,945
31.604
12,437
1,290
45,327
33,850

2,622

1,600
811

|
112

8,576

26,166

244,375
246,815
154,232
39,439

1,853
3,000
11,065
24,651

538

6

5,533

$171,620
1,000
87,020
6,712
600

$3,429

5,553
17,058
32,494
12,133
45,923

860
12,682

8,205

14,22S
5,927
12,418
110,261
25,726

11,937
1,730

10,473
402
227
2,068
147,968

4,361

1,623

800

64, iis

215,793
9,751
103,150
1,203,249

867
451

53,734
146,166
275,107

19,000

40,674
93,136
71,341
18,015
1,835

11,934

$484,330
251,671
1,284,804
634,403
409,457

47
43
49
50
51

139,068
46,989

420,551
199,153
615,261
^237,151
701,562

52
53
54
55
56

544
1,051,017
19,371
3,0S2 !
27,193
7,427
ie,306
357,756

491,880
275,477
419,403
1,630,387
341,795

57
58
59
60
61

382,062

21,912
269,054
73,990
308,186
1,156,530

271,454
235,587
272,162
654,522
879,8S9

62
63
64
65
66

2,431
42,538

270,541
256,794
23,350
333,578

399,666
289,635
391,821
236,314
274,915

67
68
69
70
71

78,081
192,423
129,075
316,5S7
1,952

348,568
287,893
133,423
541,186
144,987

72
.73
74
75
76

$i7,563

109,633
18,977

25,348

21,240

283

52,483
13,547
1,354
922
30,455

913

137,841
4,000
315
8,125

1,7S3

4,421
4,816
6,372
2,274
27,414

27,976
6,007

12,476

1

2,459
6,538

2,0S2

41,937
51,191

5,533
1,160

13,590

9,450

116,258
77
152,376
78
73,142 | 79
245,555
80
»287,296
81

97,791
27,299
122,500

82,418
159,828
16,648
32,379
31,810
39,451

11,167

a

$216,780
31,200
974,350
13,481
150,000

6,854

$4,280

is

>*
o

28,837
1,019

From other
sources.

All other.

102,409
105,137
69,805
269,935

29,455
15,269
2,939
7,231
29,514

500

1,900
9,786
51,382
8,584

508,100
130,001
187,121

From spe­
cial assess­
ments/

1,922

61,971
78,393
47,911
47,469
31,360

196,165
192,475
53,000
27,300
38,873

$249,331

605

79,562
76,657
975

250
22,801

99,923

58,412
18,835
26,939
17,793
7,494

Watersupply
systems.

20,355
31,118

562

74,930
13,416
32,231
85,703

Public service
enterprises.

$12,167

5,909
6,439
972
16,156
37,594

3,090
90,339

146,153
39,946
89,218

1,517

622,075
148,510
23,040
44,226
19,085

Recrea­
tion.*

Libraries,
art
galleries,
and mu­
seums.

Miscel­
laneous
depart­ Municipal
service
ments,
enter­
offices,
prises.
and ac­
counts.

3,945

40,051
60,000
5,111
3,230

34,762
19,544
59,549
241,472.
299,304
56,516
1

491,020
95,307
490,123
211,614
222,126

82
S3
84
85
86

327,944
170,783
237,985
'388,890
111,539

87
S3
89
90
91
9?
93
<H
<W

17,915
83,463

92,705
3,041

120,809
2,618
23,530

89,492

35,601

68,526

102,298
382,745
278,344
142,977
246,235

81,92S
37,019
21,639
33,135

669,265
206,160
48,643
79,110
73,746

389,478
247,312
132,894
87,666
73,493

97
9S
99
100
101

226,793
8,511
41,463
159,023

167,515
233,598
134,208
17,615

358,920
45,521
239,412
301,290

101
103
104
105

j

452

Includes parks, playgrounds, and baths.
•7 Includes payments made from the proceeds of special assessment loans.
_
As the classification according to revenues from which paid was not reported, all payments for outlays are included in the column headed " From other sources."
1
Includes payments for replacements.




%

FINANCIAL STATISTICS OF CITIES.

142

TABLE 11.—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 1909.
PAYMENTS OFFSET BY COUN­
TER RECEIPTS RECORDED
IN CITY ACCOUNTS.

N e t pay­
ments. 1

City number.

CITY.

106
107
103
109
110

Snrinpfield Til
Binghamton, N . Y

$558,063
289,338
502,588
328,969
144,834

111
112
113
114
115

Sioux City, Iowa
Little Rock, Ark
Springfield, Ohio
Atlantic City, N . J

184,271
234,239
300,171
277,416
760,971

116 1 B a y City, Mich
117 Rockford 111
118 York P a
119
120 Chattanooga, Tenn

440,006
150,567
52,581
239,433
489,100

121
122
123
124
125

288,566
681,224
164,703
301,464
123,836

Haverhill, M a s s . . .
Pueblo, Colo

....
. ..

126
127
128
129
130

Salem, Mass

Wheeling, W. Va

299,645
559,068
339,633
227,335
219,297

131
132
133
134
135

Augusta, Ga
Superior, Wis
Newton, Mass
Dubuque, I o w a . . . . .
Butte, Mont

243,319
136,456
262,619
72,636
249,179

136
137
138
139
140

Chester, P a
Kalamazoo, Mich
Montgomery, Ala
Woonsocket, R . I
Galveston, Tex

61,576
175,549
304,330
54,798
240,042

141
142
143
144
145

Racine, Wis
EImira,N.Y
Quincy, 111
Knoxville, Tenn

Davenport, Iowa

132,762
220,413
66,245
84,711
1,973,335

Pay­
ments
offset b y
receipts
Pay­
from
ments
in 2 sales of
error. property
1 and from]
insur­ j
ance.*

$36

$716
1,102
4,310
2,700
6,070

500

1,242
1,729
1,203

3

2,556

1

8,i28
1,360
41

43
6,870

104

40
48
8,000
20,475
3,323

60i

1,8*90
44
1,527

8,666
6,000
1,895
470
17,227

201

1,100 1

120,465
21,367
313,154 1
105,712
138,481

151
152
153
154

115,634
90,859
159,137
559,715

27
244

1,004
25

39

274

16,768

10

210,131
179,191
94,942
174,244

189

8,385
1,055

176,546

4

155
156
157
158

Joplin,Mo
La Crosse, Wis
South Omaha, Nebr

200

i,ooo

465

510

1,100

i5,642

4,500

23,903
29,874

iii,9ss

278

10,579
1,522
3,802
1,903
9,972

199
102,408

225

184,271
235,481
301,900
279,124
760,971

299,645
559,212
339,633
227,335
219,345
251,319
156,931
266,543
72,636
251,069
61,576
175,593
305,857
62,798
246,042
134,858
220,883
83,472
85,811
1,973,369

iso

340

375
2,058
26,285

7,352
7,500
750

191

2,546
7,399
759
1,926

450

.:::::::::....;;:;;i

>

116,704
91,123
159,137
570,767
218,705
130,246
94,942
174,244

II
176,836

Health conservation and
sanitation.

Health
Fire
Sewers
depart­ All other. conserva­ and sewage Allother.
ment.
tion.
disposal.

57,778
44,352
4,591

$823

288,606
689,352
166,555
308,457 \
123,836

1 Police
depart­
ment.

1475
675

$559,789
290,440
506,898
331,669
150,904

442,565
150,567
52,581
239,433
489,107

Courts.

Protection to person and
property.

1,250
750
1,505
6,524
3,189

75
605

543,696
32,931
54,065
3,772
51,200

io,sso

74,324
11,940
8,SS9
84,195

1
|

$339

*3,6S9

2,421
398
472
294

1,535
9,333
2,676
1,923

253

5,8S1
8,316

44,989

2,210

646
275

33,082
456
1,761

800

3,500
12,247
3,867

526
250

3,494
3,107
2,030
S06
26,779

i,m

2,861
500
3,249

2,330
13,865
2,290
44,818

872

26,862
1,685
875
1,150

70,37i
306
2,992
4,148

2,842

5,666

111
100

i79

33,892
78,234
37,739
3,995
16,604

15,065
3,627

64,300
62,633
31,251
4,934
7,895

1,114

10,440
6,991
47,194
10,484
12,795

1,303

19,768
24,377
13,518
6,793
92,034 |

930
659

2,067
44,319

i,6io
1,025

56,771
5,i39
127,455 i
314
43,460

i,OS3
1,278

20,0S0
8,204!
50,768 !
1,694

is3
!

i
»Net payments for outlays are the gross payments for outlays less payments balanced by counter receipts recorded in cityJ accounts.
* For summary of all payments In error, see page 46.
' See Table 14.




21,467
12,570
744
32,157
71,176

14,537
4,604
11,016
8,565
20,672

4,617
570
320
14,903

1261
1,338
940

10,745

3,711

120,465
21,367
313,554
105,712
133,481

400

286

General govern­
ment.

1 Other
than
courts.

1
1

146 N e w Castle, Pa
147 Macon, Ga
143 |
149 West Hoboken, N. J . . . J
150 JoUet,Ill
Everett, Mass
Oshkosh, Wis

Total.

5924

40

34

Classified according to department, office, account, or enterprise for which paid.

Pay­
ments
to de­
part­
ments,
offices,
and
enterprises
(service
trans­
fers).*

7

444
82

GROSS PAYMENTS.

19,233
51,539
21,664
41,031

i,6so

6,780

4,775

GENERAL TABLES.

143

O U T L A Y S : 1909—Continued.
assigned to each, see page 78* For a text discussion of thi3 table, see page 42.]
GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.

GEOSS PAYMENTS—continued.

Classified according to
revenues from which
paid.

Classified according to department, office, account, or enterprise for which paid—Continued.

Highways.

Education. *

Pavements.

Charities,
hospitals,
and cor­
rections.

Bridges
other
than toll.

All other.

$7,613

918,600

10,672

2,383

536,934
64,641
40,182
6,597
20,986

$23,865
51,974
3,385
12,918
16,529

16,678
65,287
88,415
59,208
208,518

3,774

3,375
6,260

3,678
24,406
569
23,589
86,995

$12,451
2,300

65,056
50,380
109,071
17,568
93,224

132,898
91,542
6,262
91,106
218,831

5,341
3,150
13,056

7,279

22,116
13,024
37,516
21,297
2S5

91,722
293,892

3,875

Original.

$235,950
68,093
376,337
219,653
10,204

74,37i
12,860
21,066
236,193
44,005
40,134
20,529
2,88i
22,895
51,250
27,123
27,426
134,052
3,269
14,422
27,904
41,796
47,254
51,452
352,543
23,248
11,766
25,343
25,464
18,065
3,483
34,497
73,758
4,279

Replace­
ments.

17,901

2,942
774
515
5,273
4,886
575
5,735

27,966
2,382

13,248
6,884
35,486
57,656
10,291
1,436
1,554

56,467
3,086
1,974

746
5,445
60,655
4,340
72,386

9,325

2,867
14,528

28,730
4,016
3,483
9,641
43,652
42,559
62,146
93,455
15,857
23,201
21,023
16,934
42,886
10,815
12,530
14,835
36,445
13,031
31,263
132,851

583

12,999
6,206

46,561
104,154
11,088
155,447
63,679
165,316
36,418
8^015
5,404
119,701

2,810

89,000

1,764
9,142
4,258

13,547
68,066

246,279

29,429
62,894

169,441
892

27,656
24,059

$440

$4,029

21,757

823

2,500
943
1,769
966

4,506
6,9%
1,112
15,235
2,002

6,484

549
747
6,582

34,760
132,223
455
-50,073

1,215

7,117
30,800

2,155

4,779

121,095
38,020
21,025

560

752

4,570
11,152

18,284

80,508
38,338

3,199

750
10,203
3,330
26,934

25
717

41,946
7,066
2,100 i
33,107

43,752
1,221

23,443
76,773
44,791

15,943
11,637

9,193
1,308
21,335
339,452

99
5,368
469

168,172
308,520

1,254

2,540
15,409

120,434 121
380,832 122
'166,555 123
305,917 124
103,427 1 125

3,312
374,083

1,370
722
1,803

5,628
27,425
200,543
48,847

294,017
531,787
139,090
178,488
219,345

106
177
1?8

15,515
82,552
18,516
48,360
186,017

235,804
74,379
248,027
24,276
65,052

ni
13?
IT*
134
135

15,088
32,030
247,509
5,804 1

46,4SS
143,663
58,348
56,994
246,042

136
137
l?fl
1TO
140

11,981
90,866
33,703
34,227
187,662

122,877
130,017
49,764
51,584
1,785,707

141
14?
143

41,215
11,766
101,005
25,778
94,878

79,250
9,601
212,549
79,934
43,603

146
147
148
149
150

11,833
5S6

3,361
7,273
101,372
675

113,343
83,855
57,765
570,092

151
152
153
154

1,344
2,586

106,452
58,553
21,664
86,598

112,253 155
121,693 ; 156
73,278 I 157
87,646 15fl

42,391

38,948

2,695
3,869
10,106
68,342

4,154

23,164

9,531

34,858

1,600

29,414
6,924

427
4,407

27,516

37,419
30
600

653
57,035
161
2,092
8,234

106
107
108
109

62,320
14,043
8,178
30,236
9,608

50,704

1,311,269

260

$243,209
'290,440
45,174
150,170
111,878

312,851 | 116
66,159 117
47,191 118
158,696 119
366,146 120

2,921

16,985
1,133
15,221
490

461,724
181,499
39,026

129,714
84,408
5,390
80,737
122,961

13,200

569

$316,580

23,997

47,541
3,618

42

90,365

33,674

1,986
8,036

3

184,271 111
147,086 112
204,596 1 113
136,289 114
616,873 115

139,388
30,273

1,143

1

88,395
97,304
142,835
144,098

1,638

12,075

117,275
39,829
27,977

41,594
25,5S3
12,178

$91,935
356
91
2,499

64,694
31,628

441

From other
sources.

Allother.

$61,051
21,711

166

i
From spe­
cial assess­
ments.*

Water- '
supply
systems.

$56,251
4,180
319
21,311
2,246

$S00

3,379
74

Public service
enterprises.

54,032

16,366
3,345
105,048
4,758
33,921
23,369
14,186
19,426
6,575
82,141

Schools.

Libraries,
art
galleries,
and m u ­
seums.

Miscel­
laneous Municipal
depart­
Recrea­
service
tion.* j ments,
enter­
offices,
prises.
and ac­
counts.

*
17,601
45,119

1*>9

130

1

i
4,822

11,616

T176,836

* For summary of all service transfer payments, see page 47.
* Includes parks, playgrounds, and baths.
•Includes payments made from the proceeds of special assessment loans.
, . , , . ,
,
^ * * ..^^
.»
it_
* As the classification according to revenues from which paid was not reported, all payments for outlays are included in the column headed "From other sources."




144

H*i

144

FINANCIAL STATISTICS OF CITIES.
TABLE 12.—RECEIPTS FROM THE ISSUE AND SALE OF CITY DEBT OBLIGATIONS: 1909.
[For a list of the cities arranged alpliabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 43.J
GROSS RECEIPTS.

RECEIPTS BALANCED
B Y COUNTER P A Y ­
MENTS
JOB
RE­
DEMPTION OR PUR­
CHASE OF CITY DEBT
OBLIGATIONS.

Net
receipts.1

Grand total

By the
city from
funds for
municipal
From the uses and
from the
public.
city by
funds for
municipal
uses.

From sales of city debt obligations by
funds for municipal uses.

From issue of city debt obligations.

Total.
Total.

By city
corpora­
tion.

By other
By school divisions
of city
districts. govern­
ment.

Total.

By
sinking
funds.

By
By
public invest­
trust ment
funds. funds.

'$127,614,166 ($300,161,229 $61,423,060 $489,198,455 $468,250,629 ,$443,097,454 $12,963,960 '$12,189,215 [$20,947,820 $20,092,405 ($815,872 $39,549

(45,939,136 1347,790,639 1335,838,549 320,439,852
77,547,091 (224,304,412
1
27,054,508 33,292,726 8,878,635 69,225,869 63,962,393 61,689,532
15,474,623 30,918,671 4,190,514 50,583,808 48,149,359 42,249,192
7,537,944 11,645,420 2,414,775 21,598,139 20,300,328 18,718,878

Group I
Group n
Group III
Group IV

5,910,421 9,4S3,276 11,952,090 11,351,858 (598,232
1,974,141
298,720 5,263,476 5,147,657 110,549
3,538,142 2,362,025 2,434,449 2,378,159 48,271
1,541,256
40,194 1,297,811 1,214,731 53,820

2,000
5,270"
8,019
24,260

GROUP L—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909,
New York, N. Y .
Chicago, 111
Philadelphia, Pa.,
St. Louis, Mo

$6,011,508 $5,974,196 $37,312
18,029,673 $4,682,923 $3,514,735
3,200
( 3,200
12,752,147
39,105 1,005,315
651,900 351,415
6,538,871
34,357

$37,024,020 $158,066,525 $32,990,271 $228,080,816 $222,069,308 $222,069,308

1

8,700
1,816,110 24,405,721
6,038,058 6,676,594 1,081,915
415,580
6,157,648

26,230,531
13,796,567
6,573,228

1,178,765
561,159 1,371,756
639,070
1,515,136
1,489,915 1,249,459

9,267,354
5,369,117
4,620,053
6,565,339

26,227,331
12,791,252
6,573,228
8,740,074
5,369,117
4,308,295
5,620,9S0

8,740,074
5,369,117
699,841
4,391,990

Boston, Mass
Baltimore, Md...
Cleveland, Ohio.
Pittsburgh, P a . .

3,436,202
2,465,847
3,825,965

Detroit, Mich
Buffalo, N . Y
San Francisco, Cal..
Cincinnati, Ohio

759,088
1,863,174
7,495,706
4,070,544

'178,490 1,244,727
1,706,163 1,425,416
1,484,274
1,206,185
955,249

2,182,305
4,994,753
8,979,980
6,231,978

1,682,488
4,391,000
8,979,9S0
5,888,053

1,682,488
4,275,175
8,979,980
5,172,234

Milwaukee, Wis...
Newark. N . J
New Orleans, L a . .
Washington, D. C.

47,000
306,341 2,123,966
359,098 13,185,393 3,662,893
83,915
1,929,290 2,853,770
341,952

2,482,307
17,207,384

2,482,307
15,534,999
4,838,185

14,093,233

8,088,589

4,866,975
341,952

341,952

202,044
275,747

715,350

2,465,579

4,833,185
341,952

527,280

4S9,765

37,515

3,406,410
953,243

311,758
944,359

301,753
944,359

io,"6o6'

115,825

499,817
603,753

499,817
598,753

343,925
469
16,728
1,441,701 1,672,385

343,925

28,790

$2,000

5,000

1,547,385 125,000
28,790

GROUP JX-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
Minneapolis, Minn.
Los Angeles, Cal....
Jersey City, N . J . . .
Kansas City, M o . . .
Indianapolis, Ind...
Louisville, Ky
Seattle, W a s h . . . .
Providence, R. I .
Rochester, N . Y . .
St. Paul, Minn...
Denver, Colo
Portland, Oreg..
Columbus. Ohio.
Toledo, Ohio
Worcester, Mass.,
Atlanta, Ga
Syracuse, N . Y
New Haven, Conn.
Scranton, Pa
Paterson,N. J
Omaha, Nebr
Fall River, Mass.
Memphis, Tenn..
Richmond, V a . . ,
Oakland, Cal
Grand Rapids, Mich..,
Nashville, Tenn
Lowell, Mass
Cambridge, Mass
,
Dayton, Ohio
,

$2,097,653
6,500,853

$279,177
944,627
1,791,875
587,178
225,092

$2,325 $2,379,155
7,445,480
2,397,520 II 4,189,395
640,478
573,697

$2,345,171
7,445,480
3,188,259
640,478
573,697

$2,345,171
7,409,522
3,188,259
525,952
498,697

537,276
765,990

1,777,365
3,692,594
342,499
3,903,932
2,576,313

158,680
1,701,193
30,000
367,900

2,266,199
10,837,751
2,043,697
4,476,208
3,710,203

2,266,199
10,679,071
1,307,845
4,476,208
3,342,503

2,266,199
9,832,614
1,307,845
4,355,066

2,060,497
660,370
591,049
385,527

985,771
960,311
620,114
462,977
1,362,762

58,500
137,500
1,769,400
766,041
279,507

1,044,271
3,158,303
3,049,884
1,820,067
2,027,796

1,013,271
3,126,808
1,578,004
1,495,615
1,785,790

909,662
2,838,483
1,403,464
1,342,892
1,785,796

957,302
8,228
190,734

352,680
2,810,103
281,209
357,123
1,680,128

50,700
106,000
37,000
75,000

352,680
3,818,105
395,437
584,857
1,755,128

352,630
3,792,405
292,437
547,857
1,678,051

352,680
3,756,476
289,437
394,057
1,678,051

1,018,670
1,184,161
3,099,856
1,557,800
109,754

1,511,093
1,093,161
3,099,856
1,550,300
109,754

1,342,792
1,093,161
3,099,856
1,550,300
109,754

1,061,333
513,149
1,381,153
1,432,721
693,476

962,833
513,149
1,377,482
1,250,721
560,609

962,833
513,149
1,377,482
1,250,721
556,658

53,300
348,605
483,834
6,936,477

165,792
119,388
1,766,625
1,394,575

1,250,994
978,773
1,333,231
155,725
109,754

201,834
86,000

517,751
457,682

354,082
55,467
1,372,653
1,150,721
532,496

189,500

7,500

8,500
282,000
165,930

$33,934

$2,325 $31,659

$35,958

1,001,136

1,001,136

153,680
735,852

158,680
713,852

367,700

367,000

700

27,646
111,003

31,000
31,500
1,471,280
324,452
242,000

20,000
31,500
1,471,280
324,452
242,000

5,000

35,929
3,000

25,700
103,000
37,000
77,077

93,000
'37,000
77,077

107,577
86,000

102,307
86,000

7,500

7,500

98,500

95,500

114,526
75,000
846,457
$121,142
75,963
177,322
170,140
152,723

153,800
168,301

3,671
182,000
137,867

22,000

25,700
5,000
$5,270

3,000

671 3,000
182,000
123,377 14*490*

i Net receipts from the issue and sale of city debt obligations are the gross receipts from the original issue of such obligations, plus the receipts from the sale of such
obligations by funds for municipal uses,less receipts balanced by counter payments for redemption or purchase of city debt obligat ons. These net receipts are the receipts
from debt obligations that increase municipal indebtedness.
*wwiifw»*c mc * c « ^ a




GENERAL TABLES.

145

TABLE 12.—RECEIPTS FROM THE ISSUE AND SALE OF CITY DEBT OBLIGATIONS: 1909—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 43.]
GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.
GROSS RECEIPTS.

RECEIPTS BALANCED
BY C O U N T E R PAY­
MENTS
FO*
RE­
DEMPTION O S PUR­
CHASE OF CITY DEBT
OBLIGATIONS.

Net
receipts.1

Albany, N. Y
Bridgeport, Conn..
Spokane, W a s h . . .
Hartford, Conn....
Reading, Pa
Trenton, N . J
San Antonio, T e x . . .
New Bedford. Mass..
Camden, N . J
Dallas, Tex

By the
city from
funds for
municipal
From the uses and
from the
public.
city by
funds for
municipal

Total.
Total.

By city
corpora­
tion.

$324,34S
90,050
977,916
52,679
142,371

$409,8SS
106,639
1,242,39S
594,900
451,400

$58,132
124,000
2,000
119,000
9,200

5792,368
321,2S9
2,222,314
706,579
602,971

$742,736
222,289
2,220,314
647,579
593,771

$742,736
222,289
1,796,611
100, 111
593,771

529,762
12,633
244,274

419,868
339,2S7
1,282,494
291,868
99,780

143,995

1,093,625
351,920
1,676,708
393,403
516,670

1,033,175
351,920
1,576,768
372,403
501,670

1,033,175
351,644
1,576,768
372,403
501,670

2,133,665
2,095,010
616,150
2,770,094
348,002

2,133,665
1,511,010
616,150
2,748,394
34S,002

1,886,743
1,511,010
616,150
2,748,394
347,733

1,487,480
917,722
1,720,823
2,235,469
1,814,063

1,476,480
917,722
1,584,132
2,234,409
1,740,881

1,476,480
418,951
1,526,850
2,234,469
1,473,850

401,890

150,000
101,535
15,000

From sales of city debt obligations by
funds for municipal uses.

From issue of city debt obligations.

By other
By
school IM 01
MC?i t?y 8
AUtriMe
districts. govern­
ment.

Total.

$49,632
99,000

$423,703
547,468

2,000
119,000
9,200

276

By
sinking
funds.

$49,632
99,000
119,000
9,200

60,450

60,450

100,000
21,000
15,000

100,000
21,000
15,000

584,000

574,000

""2i,7o6'

21,700

1,366,050
503,717
1,938,400
146,581

767,015
1,244,010
110,433
809,994
201,421

Lawrence, Mass..
St. Joseph, M o . . .
Troy,N.Y
Yonkers, N. Y . . .
Tacoma, Wash...

58,873
824,469
244,824
635,005
1,028,006

1,373,607
93,253
1,167,908
1,599,464
713,494

Youngstown, Ohio.
Duluth, Minn
Houston, Tex
Somerville, Mass...
Kansas City, Kans.

321,341
18,787
818,591

91,667
25,000

281,191

241,813
87,585
458,641
815,891
739,426

654,821
131,372
1,277,232
815,891
1,020,617

602,651
131,372
1,277,232
815,891
1,020,617

483,140
131,365
1,277,232
815,891
385,626

Utica,N.Y
Waterbury, Conn..
Elizabeth, N. J
Schenectady, N . Y .
Hoboken,N. J

135,600
203,407
110,281
358,2S3
198,014

901,531
333,246
263,597
878,460
475,3S3

63,791
15,000
179,819
264,125
3,500

1,100,922
551,653
553,697

1,500,873
676,897

1,0S1,922
536,653
503,097
1,478,873
673,397

1,081,922
534,690
503,697
1,478,873
673,397

356,928
45,853
354,220
282,393
412,260

2,000
430,763
314,750

356,92S
45,853
356,220
826,651
766,892

356,928
45,853
354,220
431,832
638,737

356,928
45,853
354,220
352,996
638,737

1,077,523
43,723
328,258
2,699,901
416,799

1,077,523
43,723
278,258
2,699,901
411,349

1,077,523
43,723
161,076
2,699,901
283,549

386,965
94,687
300,530
3,102,661
121,824

359,165
94,687
300,030
3,102,661
121,824

309,297
13,678
300,030
982,031
121,824

49,868
81,009

175,317
1,054,703
1,019,044
54,903

175,317
987,663
961,044
51,803

109,439
987,663
961,044
249

65,878

619,247
1,341,534
195,959
198,195
300,554

619,247
1,261,034
195,959
198,195
296,054

505,659
1,261,034
195,959
76,495
296,054

113,583

4,500

4,500

379,042
435,880
75,886
647,709

261,042
435,830
65,886
627,709

153,000
435,880

108,042

118,000

118,000

*"65,"886

10,000
20,000

10,000
20,000

77
78
79
80
81

Manchester, N. H .
Evansville, I n d . . .
Birmingham, Ala.,
Akron. Ohio
Norfolk, Va

82
83
84
85
86

Fort Worth, Tex.,
Wilkes-Barre, Pa.
Erie, Pa
Savannah, G a . . . .
Peoria, III

87
88
89
90
91

Harrisburg, P a . . .
Fort Wayne, Ind.
Charleston, B.C..
Portland, Me
Terro Haute, Ind.

92
93
94
95
96

113,495
904,873
112,598
*i2i,*845

172,650
31,723
165,660
2,699,901
265,704

78,302

126,963
80,318
300,030
3,083,994
43,522

East St. Louis, 111.
Holyoke, Moss....
Brockton, Mass....
Johnstown, Pa
Jacksonville, Fla..

130,852
96,735
17,076

175,317
816,552
785,309
34,727

97
98
99
100
101

Oklahoma City.
utianoma
city, Okla..
Bayonne, N. J .
Covington, K y . .
South Bend, Ind.
Passaic, N. J .

421,133
611,549
54,034
27,362
130,244

198,114
649,485
141,925
170,833
154,959

102
103
104
105

Altoona, Pa
Mobile, Ala
Allentown, P a . . .
Pawtucket, R. I.

171,042
228,482

91,000
207,393
65,8S6
485,353

232,202
14,369

55,000
308,091
1,000
72,563

12,000
50,000
29,250
27,800
500
13,667

107,359
137,000
3,100

80,500
15,351
117,000
10,000
162,356

627,709

$2,000

246,922

Salt Lake City, Utah.
Lynn, Mass
Wilmington, Del
Springfield, Mass
Des Moines, Iowa

851,000
2,000
21,700

By
By
public invest­
trust ment
funds. funds*

10,000

11,000

11,000

136,691
1,000
73,182

135,634
1,000
65,563

1,057

52,170

31,408

20,762

19,000
15,000
50,000
22,000
3,500

19,000
15,000
50,000
22,000
3,500

78,836

2,000
394,819
128,155

2,000
386,217
128,155

117,182

50,000

50,000

"i27*800*

**5,"450
27,800

27,800

498,771
11,000

$46,282

230,202

"36," 829

119,511
7
479,007

$7,619

155,984

*"i,*963

500

8,602

5,450

166'

400

2,120,630

*5i,*554

119,400

67,100
58,000
3,100

67,100
58,000
2,700

80,500

80,500

400

2,300

* Net receipts from the Issue and sale of city debt obligations are the gross receipts from the original issue of such obligations, plus the receipts from the sale of such
obligations by funds for municipal uses, less receipts balanced by counter payments for redemption or purchase of city debt obligations. These net receipts are the receipts
from debt obligations that increase municipal indebtedness.

50054°—12




10*

146

FINANCIAL STATISTICS OF CITIES.
TABLE 12.—RECEIPTS FROM THE ISSUE AND SALE OF CITY DEBT OBLIGATIONS: 1909—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78.

For a text discussion of this table, see page 43.]

GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.
GROSS RECEIPTS.

1

RECEIPTS BALANCED
BY C O U N T E R PAYI MENTS
TOR
RE­
DEMPTION OR PUR­
CHASE OP CITY DEBT
OBLIGATIONS.

Net
receipts. 1

City number.

CITY.

.106
107
108
109
110
111
112
113
114
115

S minefield HI

44,433
Little Rock Ark
Atlantic City, N . J

116
117
118
119
120

Bay City Mich .
Rockford',IU...
York, P a .

121
122
123
124
125

Topeka, Kans
Sacramento, Cal
Maiden, M f ^ s . . , . . . . . . - - Haverhill, M a s s . . . . . . . . . .
Pueblo, Colo

126
127
128
129
130

Salem, Mass.

131
13?,
133
134
135

Augusta, Ga
Superior, Wis

Davenport, Iowa.
McKeesport. P a

56,080

75,481
85,452
69,951

370,425
138,524
60,501
748,897

Butte, Mont

Elmira,N.Y

146
147
148
149
150

Auburn, N. Y
West Hoboken, N . J

151
152
153
154

35,000
357,673
300,590
174,864
502,412
240,147
456,859
14,157
112,379
137,130
174,630
5,234
543,139
464,434
515,776
317,466
148,838
37,209
61,721
84,895

Total.
Total.

69,372

67,861
285,000

79,433
357,673
300,590
309,290
1,512,970

79,433
357,673
300,590
282,265
1,475,970

13,454
178,039
146,003
1,475,970

240,172
512,939
14,157
166,133
508,836

240,172
512,939
14,157
166,133
508,836

240,172
269,391
13,262
87,041
508,836

250,111
5,284
634,941
630,202
515,776

250,111
5,284
628,591
534,385
515,776

166,786
4,029
628,591
534,385
462,742

319,966 j
519,263
175,733
328,822
833,792

317,466
519,263
175,733
122,222
833,792

317,466
519,263
175,183
122,222
820,792

75,000
190
1,547,619
111,380
519,894

75,000
190
1,547,619
111,380
519,894

25

6,350
95,817
2,500 '

[

206,600

45,000
35,500

39,650

1,837,064

478,958
20,972
44,562
119,111
169,184

276,567
89,931
44,620

59,646
94,893
195,148
142,159
243,961

8,134
321,019
92,369
93,131

60,880

386,650
205,788
150,873
199,866
26,202
95,116
112,166
4,796
26,428

$442,876
322,130
682,203
383,806
116,399

$442,876
418,250
6S2,203
424,000
116,399

138,611
339,SS6
147,702
488,459
129,357

157,824

B y city
corpora­
tion.

$459,686
422,310
682,203
424,000
128,749

$34,010
4,060

22,131
148,012

45,172

Newport, K y

8252,095
244,600
137,69S
348,419
59,377

190
1,455,082
111,380
357,910

81,607
448,675
Galveston, Tex

B y the
1 city from
funds for
municipal
From the uses and
public.
from the
city b y
funds for
municipal
uses.

75,000
92,537

141
142
143
144
145

155
156
157
15S

66,565
725,558

53,754
371,706

136
137
138

m
140

1173,581
173,650
544,505
75,581

From issue of city debt obligations.

7,687

127,666
24,000
136,569 |

6,666

£6,666 |
6,666
68,613
474,000
499,668

30,666

75,000
22,321
1,695,631
111,380
523,421
183,611 !
456,993
596,377 !
615,459 i
193,007 i

138,611
421,493
596,377 !
605,459
192,007

531,958
615,527 |
20,972
20,972
50,562
44,562
119,111
119,111
2,016,248
2,016,248

103,611
286,512
590,377
605,459
192,007
.531,958
20,972
44,562
58,936
2,016,243

59,646
26,493
471,715
232,090
288,581

52,330
26,493
471,715
232,090
237,720

500,435
679,788
159,007
1,020,553

470,635
442,783
159,007 j
830,193

470,635
442,788
159,007
830,193

26,202
217,485
205,297
4,796

26,202
217,485 !
205,297 j
4,796

25,963
217,485
205,297
4,796

87,308

87,308

87,308

59,646 !
103,893
471,715 1
232,090
288,581

B y school
districts.

B y other
divisions
of city
govern­
ment.

By
sinking
funds.

Total.

$16,810 : i
4,060

$96,120
$40,194
79,433
344,219
122,551
135,662

From sales of city debt obligations b y
funds for municipal uses.

By
By
public invest­
trust
ment
funds. funds.

$9,400

$7,410
$4,COO

12,350

12,350

27,025
37,000

22,392
37,000

4,633

6,350
95,817

6,350
68,217

25,600

243,548
895
79,092
83,325
1,255
53,034
2,500

2,000
2,500

550
206,600

206,666

22,131
143,012

22,i31
148,012

13,000

3,527
35,000
134,931

3,527

45,000
35,500

45,000
35,500

10,666

10,666

1,000

1,000

83,569

83,569

6,666

6,000 j
60,175
7,316

77,466

77,400
50,861

i

29,800 j
237,000

29,800
237,000

190,360 j

175,360

15,000

239

**!
|

1

1 Net receipts from the issue and sale of city debt obligations are the gross receipts from the original issue of such obligations, plus the receipts from the sale of such
obligations by funds for municipal uses, less receipts balanced by counter payments for redemption or purchase of city debt obligations. These net receipts are the receipts
from debt obligations that increase municipal indebtedness.
™^u».*.r»




GENERAL TABLES.

147

TABLE 13.—PAYMENTS FOR THE REDEMPTION AND PURCHASE OF CITY DEBT OBLIGATIONS: 1909.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 44. J
GROSS PAYMENTS.

PAYMENTS BALANCED
BY COUNTER RE­
CEIPTS FROM ISSUE
OR SALE OF CITY
DEBT OBLIGATIONS.

Net pay­
ments.1
To the
public.

Grand total
Group I
Group II
Group III
Group IV

To funds
for munic­
ipal uses
Dy the
city and
to the city
by funds
for munic­
ipal uses.

For redemption of city debt obligations.

Total.
Total.

By city
corpora­
tion.

For purchase of city debt obligations by
funds for municipal usee.

By other
By school divisions
of city
districts. govern­
ment.

Total.

By
sinking
funds.

By
public
trust
funds.

By
invest­
ment
funds.

$9,740,170 $300,161,229 $61,422,000 $371,323,459 $316,089,375 $298,112,390 $9,490,587 $8,486,398 $55,234,084 $51,756,173 $3,189,576 $288,335
3,733.223
8,467;057
1,496,498
1,043,392

224,304,412
33,202,720
30,918,671
11,045,420

45,939,136 1273,976,771 [230,095,389 218,906,469 5,217,663 5,971,257
8,877,635 45,637,418 38,753,546 37,174,760 1,200,778 378,008
4,190,514 36,605,683 33,836,446 29,936,571 1,801,768 2,098,107
2,414,775 16,103,5S7 13,403,994 12,094,590 1,270,378
39,026

43,881,382 40,790,648 2,908,769 181,965
6,8S3,872 6,724,848 142,576 16,448
2,769,, 237 2,666,689
94,843
7,700
43,383 82,222
1,699,593 1,573,938

GROUP I . - C I T I E S HAVING A POPULATION OF 300,000 OR OVER IN 1909.
New York, N . Y .
Chicago, 111
Philadelphia, P a .
St. Louis, Mo
Boston, Mass
Baltimore, M d . .
Cleveland, Ohio.
Pittsburgh, P a . .

$23,120,916
$158,066,525 $32,990,271 $191,056,796 $162,935,880 $162,935,880
123,984
8,700 24,414,421 24,290,437 14,437,986 $4,830,150 $5,022,301
24,405,721
35,062 3,227,658
4,495,789
4,530,851
7,758,509
6,076,594 1,081,915
296,772
36,332
379,248
415,580
415,580
82,476
7,236,636
7,236,636
5,551,600
$3,520,882 8,088,589 1,178,765 12,788,236
555,500
555,500
1,932,915
561,159 1,371,756
1,377,415
9,700 233,171
1,811,920
2,154,206
1,509,049
1,516,136
639,070
342,286
20,557
2,739,374
2,388,575
2,103,781 264,237
1,4S9,915 1,249,459
350,799

Detroit, Mich
Buffalo, N . Y
San Francisco, Cal.
Cincinnati, Ohio...

178,490 1,244,727
1,706,163 1,425,416
1,4S4,274
1,206,185
955,249

1,423,217
3,131,579
1,484,274
2,161,434

432,590
2,234,916
1,484,274
1,495,572

432,590
2,149,019
1,484,274
1,394,264

Milwaukee, W i s . . .
Newark, N. J
New Orleans, L a . .
Washington, D. C.

2,128,966
47,000
13,185,393 3,662,893
2,853,770
83,915
341,552
212,341

2,175,966
16,848,286
2,937,685
554,293

2,128,966
14,809,513
2,826,218
554,293

2,041,890
14,392,528
2,826,218'
554,293

31,100

$27,920,916 $200,000
123,984
2,158,954 957,799 $110,905
36,332
4,204,398 1,347,202
1,361,359
16,056
327,312
14,974
350,799

85,897

990,627
896,663

990,627
896,663

70,208

665,862

663,847

2,015

87,076
416,985

47,000
2,038,773
111,467

1,915,773

47,000
123,000
40,407

$172,547
168,420
1,666,826
40,110

$172,547
168,420
1,666,826
40,110

71,060

GROUP I I . - C I T I E S IIAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
Minneapolis, Minn.
Los Angeles, C a l . . .
Jersey City, N. J - . .
Kansas City, M o . . .
Indianapolis, Ind...
Louisville, Ky
Seattle, Wash
Providence, R . I Rochester, N . Y . .
St. Paul, Minn...
Denver, Colo....
Portland, Orcg..
Columbus, Ohio.
Toledo, Ohio
Worcester, Mass.
Atlanta, Ga
Syracuse, N. Y
New Haven, Conn.
Scranton, Pa
Paterson, N. J
Omaha, Nebr
Fall River, Mass.
Memphis, Term..
Richmond. V a . . .
Oakland, Cal
Grand Rapids, Mich..
Nashville, Tenn
Lowell. Mass
Cambridge, Mass
Dayton, Ohio

$281,502
944,627
5,836,366
587,178
225,092

$10S,955
776,207
4,169,540
547,008
225,092

$108,955
658,345
4,169,540
532,371
200,092

158,680
1,701,193
30,000
367,900

1,777,365
3,851,274
2,503,317
3,938,932
2,944,213

1,737,965
3,851,274
1,299,928
3,908,932
2,89S,64S

1,737,965
3,449,283
1,299,923
3,776,229
2,898,648

985,771
960,311
620,114
462,977
1,362,762

58,500
137,500
1,768,400
766,041
279,507

1,565,030
1,097,811
2,388,514
1,229,018
1,642,269

1,433,530
963,909
1,083,114
744,019
1,232,762

1,245,156
730,325
974,114
743,933
1,232,762

354,782

352,680
2,810,103
2S1,209
357,123
1,680,128

50,700
106,000
37,000
75,000

434,795
2,860,803
3S7,209
394,123
2,109,910

434,795
2,835,803
384,209
390,063
2,059,910

434,795
2,805,913
381,209
146,037
2,059,910

201,8S4
86,000

70,733

1,250,994
978,773
1,333,231
155,725
109,754

1,452,878
1,064,773
1,333,231
163,225
1S0,4S7

1,260,654
1,027,065
1,333,231
133,800
180,487

1,246,564
1,027,065
1,333,231
133,800
147,137

354,082
55,467
1,372,653
1,150,721
532,496

189,500

225,781
86,310
19,986

543,582
55,467
1,606,934
1,519,031
718,462

420,582
55,467
1,601,934
1,046,231
608,372

420,582
55,467
1,601,934
1,046,231
577,234

$2,325

$1,646,971

$279,177
944,627
1,791,875
587,178
225,092

2,*397,*52u'

459,620

1,777,365
3,692,594
342,499
3,908,932
2,576,313

520,759

82,115

7,500

8,500
282,000
165,930

$117,862
14,697
25,000

39,400

39,400

1,203,389
30,000
45,565

1,136,389
30,000
44,665

$67,000

131,500
133,902
1,305,400
484 999
409,507

104,000
130,402
1,305,400
483,999
409,507

27,500
3,500

244,026

25,000
3,000
4,060
50,000

3,000
4,060
50,000

14,090

192,224
37,708

174,700
37,708

29,425

29,425

123,000

123,000

5,000
472,800
110,090

2,000
472,800
96,490

401,986
$132,703
58,309
153,584
109,000
86

130,065
80,000

29,890
3,000

31,000

31,138

900

1,000
25,000

1,076

$16,448

2,350

3,000

13,600

»Net payments for the redemption and purchase of city debt obligations are the gross payments for the redemption of such obligations, plus the gross payments for
the purchase of such obligations by funds for municipal uses, less payments balanced by counterreceipts from original issue or sales of city debt obligations. These net
payments are the payments for debt obligations that reduce municipal indebtedness.




148

FINANCIAL STATISTICS OF CITIES.

TABLE 13.—PAYMENTS FOR THE REDEMPTION AND PURCHASE OF CITY DEBT OBLIGATIONS: 1909—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 44.1
GROUP in.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1900.
GROSS PAYMENTS.

PAYMENTS BALANCED
BY C O U N T E R R E ­
CEIPTS FROM ISSUE
OR SALE OF CITT
DEBT OBLIGATIONS.

Net pay­
ments.1
To the
public.

To funds
for munic­
ipal uses
by the
city and
to the city
by funds
for munic­
ipal uses.

Albany,N. Y . . . .
Bridgeport, Conn.
Spokane, Wash . . .
Hartford, Conn...
Reading, Pa

$409,888
106,639
1,242,398
594,900
451,400

$58,132

Trenton, N . J
San Antonio, Tex ..,
New Bedford, Mass.
Camden, N. J
Dallas, Tex

419,868
339,287
1,282,494
291,868
99,780

143,995

Salt Lake City, Utah .
Lynn,Mass
Wilmington, Del
Springfield, Mass
Des Moines, I o w a . . . .

8101,404
376,317

1,373,607
93,253
1,167,908
1,599,464
713,494

Lawrence, Mass.
St. Joseph, Mo . .
Troy, N. Y
Yonkers, N. Y „
Tacoma, W a s h . .
Youngstown, Ohio.
Duluth,Minn
Houston, Tex
Somerville, Mass . . .
Kansas City, Kans.

35,242

Utica,N.Y
Waterbury, Conn..
Elizabeth, N . J
Schenectady, N. Y .
Hoboken, N. J
Manchester, N. H .
Evansville, Ind . . .
Birmingham, Ala.
Akron, Ohio
Norfolk,Va......
Fort Worth, T e x .
Wilkes-Barre, P a .
Erie, Pa
Savannah, G a . „ .
Peoria, El
Harrisburg, P a . . .
Fort Wayne, I n d .
Charleston, S. C .
Portland, Me
Terra Haute, I n d .
East St. Louis, H I .
Holyoke, Mass
Brockton, M a s s . . .
Johnstown, Pa
Jacksonville, F l a . .

767,015
1,244,010
110,433
809,994
201,421

16,754
17,224
54,017

16,149
29,214

154,415
396,061

158,305

150,000
101,535
15,000
851,000
2,000
21,700
55,000
308,091
1,000
72,563

$459,520

By city
corpora­
tion.

By other
By school divisions
of city
districts. govern­
ment.

$468,020
230,639
1,244,398
713,900
460,600

1,244,393
628,906
460,600

$459,520
200,639
1,081,085 $163,313
200,000 428,906
24,600
436,000

563,863
339,237
1,432,494
494,807
114,780

480,313
339,2S7
1,346,494
409,272
114,780

480,318
339,237
1,346,494
409,272
114,780

767,015
2,471,327
112,433
831,694
201,421

767,015
1,980,903
110,433
778,100
201,421

753,298
1,980,903
110,433
778,100
196,552

1,423,607
93,253
1,475,999
1,600,464
786,057

1,384,607
93,253
1,304,599
1,600,464
712,252

1,384,607
53,494
1,251,367
1,600,464
482,987

200,639

13,717

Total.

By
sinking
funds.

$8,500
30,000

$30,000

84,994

84,994

83,545

83,545

86,000
85,535

86,000
85,535

490,424
2,000
53,594

483,424

4,869
44,000

44,000

"i7i,*400

171,400

199,229

30,036

73,805

"*73,'805'

39,497
25,000

36,015
25,000

3,482

48,791
12,000
129,819

23,750

242,125

25,041
12,000
129,819
242,125

8,230

8,230

24,300

451,121
200,595

434,997
200,595

20,000
39,259

12,000

12,000

279,983
75,585
458,641
851,133
507,358

901,531
333,246
263,597
878,460
475,383

63,791
15,000
179,819
264,125
3,500

965,322
348,246
443,416
1,142,5S5
478,883

916,531
336,246
313,597
900,460
478,883

* 916,531
336,015
313,597
900,460
478,883

356,928
45,853
354,220
282,393
412,260

2,000
430,763
314,750

373,682
63,077
410,237
713,156
727,010

365,452
63,077
410,237
262,035
526,415

365,452
49,877
410,237
237,735
526,415

172,650
59,872
215,660
2,729,115
294,954

172,650
47,872
215,660
2,729,115
271,154

172,650
27,872
176,401
2,729,115
143,354

127,800

23,800

154,763
80,318
484,945
3,493,722
43,522

154,163
80,318
473,200
3,485,055
43,522

128,263
45,186
473,200
1,464,755
33,522

25,900
35,132

600

600

11,745
13,667

*i6,220

333,622
923,911
922,309
37,827
21,918

333,622
864,600
843,309
19,127
21,918

304,746
864,600
843,309
1,019
21,918

28,876
59,311
79,000
18,700

69,311
79,000
16,000

198,114
729,985
141,925
170,833
170,310

198,114
729,985
141,925
170,833
159,459

60,174
729,985
141,925
46,733
159,459

137,940

10,851

10,851

208,000
207,398
97,332
715,741

208,000
207,398
71,100
573,385

162,000
207,398
58,100
573,385

46,000
26,232
142,356

26,232
137,356

126,963
80,318
300,030
3,088,994
43,522
175,317
816,552
785,309
34,727

12,000
50,000
29,250
27,800
500
13,667

107,359
137,000
3,100

102
103
104
105

91,000
207,398
65,886
485,353

80,500
15,351
117,000
10,000
162,356

2,000
2,000

$45,232

14,000
12,000
231,829

239

231

13,200

2,020,300

10,000

18,108

121,800

13,000

By
invest­
ment
funds.

$8,500

39,759
8,000

293,983
87,585
458,641
851,133
739,426

172,650
31,723
165,660
2,699,901
265,704

By
public
trust
funds.

53,594

333,480
112,585
458,641
851,133
739,426

21,918

21,446
63,032

Total.

91,667
25,000

198,114
649,485
141,925
170,833
154,959

1

2,000
119,000
9,200

Total.

For purchase of city debt obligations by
funds for municipal uses.

241,813
87,585
458,641
815,891
739,426

Oklahoma City, Okla.
Bayonne, N. J.
Covington, Ky
100 South Bend, Ind
101 Passaic, N . J
Altoona, Pa
Mobile, Ala
AHentown, Pa ..,
Pawtucket, R. I .

124,000

For redemption of city debt obligations.

16,124

23,800

1,525
13,667

$2,700

2,300

5,000

Net payments for the redemption and purchase of city debt obligations are the gross payments for the redemption of such obligations, plus the gross payments for
the purchase of such obligations by funds for municipal uses, less payments balanced by counter receipts from original issue or sales of city debt obligations. These net
payments are the payments for debt obligations that reduce municipal indebtedness.




GENERAL TABLES.

149

TABLE 13.—PAYMENTS FOR THE KEDEMPTION AND PURCHASE OF CITY DEBT OBLIGATIONS: 190^—Continued.
IFor a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 44.]
G R O U P IV.—CITIES H A V I N G A P O P U L A T I O N

GROSS PAYMENTS.

PAYMENTS BALANCED
BY COUNTER RE­
CEIPTS FROM ISSUE
OR SALE OF CITY
DEBT OBLIGATIONS.

Net pay­
ments. 1

City number.

CITY.

To the
public.

106
107
108
109
110

Springfield, 111
Binghamton, N . Y

111
11?
113
114

$9,128

Little ROCK, Ark

1

Springfield, Ohio
Atlantic City, N . J

lift

7,503

B a y City, Mich.
Rockford, 111
York, Pa

116
117
118
119
1?0
1?1
1??
1?3
1?4
1?5

C7,29i
67,658

54,252

il6,482
Maiden, Mass
Haverhill, Mass.
Pueblo, Colo

81,590 j
43,745

l?fi

1?7
1?8
1?9
130

N e w Britain, Conn
Davenport, Iowa.
McKeesport, P a * . . . . . . . . . .
Wheeling, W . Va

131
13?
131
134
135

Newton, Mass

52,911
30,327
Butte, Mont

136
137
138
139
140

Chester, Pa

.

8,3S9
70,143

Galveston, T e x . . . .

141
14?
143
144

.....

14«>

Elmira N Y . . .
Qulncy', 111
KnoxvilJe, T e n n . . . .

146
147
14S
149
150

Auburn, N . Y
West Hoboken N . J . . . .
Joliet, 111

139,012
7,028
68,668
80,840
30,807
28,477

1*»1

IV
113
154

11,250
Oshkosh W i s

in^

36,997

1fi6

157
153

30,894
San Juan P R
1

8252,095
244,600
137,698
348,419
59,377
35,000
357,673
300,590
174,864
502,412
240,147
456,859
14,157
112,379
137,130
174,630
5,284
543,139
464,434
515,776
317,466
148,838
37,209
61,721
84,895

25
,
l

6,350 I
95,817
2,500
206,600

26,202
95,116
112,166
4,796
26,428

127,000
24,000
136,569 1
6,000
10,000
9,000

68,613
474,000
1
499,668
30,000

35,000
424,964
368,248 1 ;
242,725
787,412 |

35,000
424,964
368,248
201,889
439,412

35,000
75,960
243,826
151,784
439,412

349,004
124,422
50,105

247,675
456,859 i
68,409
112,379
137,130

247,650
456,859 !
28,955 1
112,379 1
137,130 i

247,650
207,939
9,020
90,704
137,130

248,920
19,935
21,675

174,630
121,766
549,489
560,251
597,366

174,630
121,766
549,489 |
545,181
578,366

112,853
118,740
549,489
545,181
527,174

363,711
148,838
37,209
268,321
84,895

363,711
147,833
37,209
259,321
84,895

363,711
147,833
1,219
231,321
67,780

131,000
368,386
147,702
568,602
110,357

101,000
318,943
147,702
568,602
110,357

754,539
28,000
119,230
199,951 1
179,184

701,539
28,000
108,0S7
199,951
169,184

701,539
28,000
108,087
126,443
109,184

90,453
132,370
195,14S
142,159
243,961

90,453
132,370
195,148
142,159
243,961

65,416
132,370
195,148
142,159
193,274

455,263
691,038
150,873
699,534

416,450
454,038
150,873
390,226

416,450
454,038
150,873
390,226

63,199
125,116
112,166
35,690

63,199
20,116
112,166
35,690

45,657
20,116
112,166
35,690

26,428

26,428

26,428

By
sinking 1 public
funds. | trust
funds.

Total.

$17,200
10,435

$8,000

$11,000

. By^
invest­
ment
funds.

$6,200
$10,435

$39,026
57,622

57,022

40,836
348,000 1

38,i91
348,000

25

25

39,454

39,454

15,070
19,000 1

£5,070

1,005

1,005

9,000

9,666

146,122

i46,i22

2,645

61,777
3,026
51,192

35,990
28,000
17,115

75,232
75,232 j
1 456,972
1,456,972
131,707
141,707
361,437
361,437

192,000
375,386
147,702
685,602
153,357

For purchase of c i t y debt obligations b y
funds for municipal uses.

B y other
B y school divisions
of city
districts. govern­
ment.

$268,905
230,225
137,698
309,393
80,855

75,232
1,603,094
141,707
365,597

7,687

B y city
corpora­
tion.

$26S,905
238,225
137,698
348,419
80,855

$286,105
248,600
137,698
348,419
137,877

67,861
285,000 |

45,000
35,500

3S6,650
205,788
150,873
199,866

Total.

09,372

138,611
339,886
147,702
4SS.459
129,357

69,646
94,893
195,148
142,159
243,961

Total.

$34,010
4,060

22,131
148,012

478,958
20,972
44,562
119,111
169,184

For redemption of city debt obligations.

To funds
for munic­
ipal uses
by the
city and
to the city
b y funds
for munic­
ipal uses.

190
1,455,082
111,380
357,910

OF 30,000 TO 50,000 I N 1909.

19,000

10,000
4,160
30,000
49,443

4,160

61,000
7,000

61,000
7,000

117,000
43,000

ii7,666

53,000

53,000

43,000

ii,H3
73,508

1

1 il,i43

10,000

16,666

38,813
237,000

38,813
237,000

309,308

294,308

25,037

45,687

is, 666

17,542
105,000

i65,666
11

1

I

1

11
ji

Net payments for the redemption and purchase of city debt obligations are the gross payments for the redemption of such obligations, plus the gros3 payments for
the purchase of such obligations by funds for municipal uses, less payments balanced by counter receipts from original Issue or sales of city debt obligations. These net
payments are the payments for debt obligations that reduce municipal Indebtedness.




150

FINANCIAL STATISTICS OF CITIES.
TABLE 1 4 . - N 0 N R E V E N U E RECEIPTS OTHER THAN COUNTERBALANCING RECEIPTS RECORDED IN
[For a list of tho cities arranged alphabetically by states, with the number
|

CLASSIFIED BY SOUUCE OR OBJECT.

On outlay account.

From sales of investments.
B y funds for municipal uses.*

Total.

CITY.

City numbe

u

1 Total.

$163,414,458
Group
Group
Group
Group

103,604,150 |
30,281,453
20,427,632
9,101,223

I
II
III
IV

Sinking
funds.

B y public
trust funds B y private From sales.'
Public trust
for nonmu- trust funds.
funds for
Invest­
nicipal uses.
municipal ment funds.
uses.

F r o m in­
surance
adjust­
ments.*

$4,973,631

$2,550,501

$1,131,212

$321,393

$58,851

* $911,724

$2,241,191

$91,455

1,638,866
979,242
1,331,674
523,899

36,686
522,345
1,713,257
278,213

718,816
93,811
103,357
215,228

30,227
275,283
7,878
8,000

500
37,001
6,000
15,350

852,637
50,797
1,182
7,105

1,716,458
218,259
208,294
93,180

6,973
15,517
4S,537
20,428

$117,332
19,206
8,000
18,110

$681

1,273,268
3,623
10,851
653

1,500

From
accrued
interest on
original
loans. 4

$1,002,186
298,500 1
534,0S0
109,321
60,235

GKOUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909
1
2
3
4

N e w York, N . Y
Chicago, 111
Philadelphia, Pa
Pt. T^uis, Mo . . . .

5
6

Boston, Mass
Baltimore, Md

8

Pittsburgh, Pa

9

Detroit, Mich
Buffalo, N . Y
San Francisco, Cal

10
11
1?
13
14
15
16

Washington, D , C

$33,211,994
3,907,855
9,937,934
4,119,879

$728,882
3,300
628,759
64,364

10,176,623
1,112,237
3,227,838
4,184,105

12,000
4,200
2,160

$726,215

$2,667
$3,300
62S,759
64,364
11,500

$500
4,200

$660

1,500

400,705
8,933,435
3,451,501
3,693,059

53,607

822

1,624,174
6,310,239
6,788,596
2,523,976

1,000
36,526
27,581
69,437

1,000
500
21

52,785

18,432
43,761
14,893
36,244

69,437

3,340
117,500
30,425
804

7,050

7,050 !

36,026

27,560

4,792

$46,846
40,325
63
4,636
12,361 1
8,601 |
46,653
25
3,486
105,756
6,675
9,660
4,147
9,261

GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 190-3.
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

Minneapolis, Minn

1

$101,000

I

$103,000

Tndianapolif, Tnd

$416,129
4,574,689
2,131,827
1,338,886
701,261

32,750

$32,750

Rochester, N . Y
St. Paul, Minn

1,185,158
534,032
1,938,035
405,388
612,041

262,533
8,475

233,538
8,475

3i,141
1,000
9,100

16,500
1,000
9,100

Jersey City, N . J

2,358,443
123,217
2,301,300
541,285
880,008

Toledo, Ohio
i
Syracuse, N . Y
Paterson, N . J

Memphis, Tenn
Oakland, Cal
Grand Rapids, Mich

Dayton, Ohio




135,006
1,207,835
991,655
106,759
754,056

i,i66
65,800
40,363

i,5oo

1
1
1

$2,000
1,100

.

$17,165

i

65,800
16,244

75,140

42,948

922,263
1,147,604
892,711
1,218,156
203,867

12,537
126,097

126,097

1,178,851
150,431
296,393
875,823
153,344

30,000
162,001
8,000

1,500
23,192

$10,726
359,759
822;
5,433 !
1,601

18,410
4,946

11,547
6,000

671
5,431

17
7,213

$24,619

$29,000

11,641

9,529
57,500
2,732
800
1,534

138*
5,544

450

11,537

6,500

4,937
800
3,990
2,643

23,000

7,000

8,050

1,500
154,000
8,000

200

639
24,645
975

8,001

and 12.
* Balancing part of items in Table 10.

1,047
3,214

10,329
18,227
7,102)
10,226 1
6,240 |

4,200
9,000

1,000

6,500

$324

37,541
11,121

4,000
800

13,086 i
253
877
1,056
6,277
1,183
33,404
12,500
5,374
2,094
201
1,186
1,292

GENERAL TABLES.

151
1

REVENUE ACCOUNTS AND RECEIPTS FROM THE ISSUE AND SALE OF CITY DEBT OBLIGATIONS: 1909.
assigned to each, see page 78. For a text discussion of this table, see page 44.]
CLASSIFIED B Y SOURCE O E OBJECT—continued.

CLASSIFIED BT CONTRIBUTOR.

For other civil divisions.
Miscellaneous
receipts in
error subse­
quently cor­
rected b y
refund p a y ments.s

For correc­
tion of
erroneous
payments.*

For public
trust funds
for nonmunicipal uses.

For private
trust funds
and accounts.

$1,993,530

$1,334,317

$210,457

$23,611,096

$20,377,245

$2,928,224

$1,319,649

1,464,225
352,714
127,067
49,524

1,090,020
87,066
130,602
26,629

11,361
71,717
100,871
26,503

23,640,366
3,914,838
592,318
463,574

9,139,900
4,658,191
4,435,239
2,143,915

2,666,433
110,996
109,641
41,149

809,344
184,593
251,641
74,071

General prop­
erty taxes.

Special
property,
business,
and poll
taxes.

Liquor
licenses and
other liquor
taxes.

AH other.

$164,949
52,300
43,778
40,007
28,864 j

From divi­
sions of gov­
ernment of
c i t y b y gen­
eral transfer/

Receipts from
Receipts from city divisions,
public.
funds, and
accounts.

$93,166,478
61,069,399
19,110,462
12,442,420
5,544,197

$65,153,754

1

427502^430"

a
§
5

$93,260,704

11,154,093
7,976,993
3,520,238

61,101,720
19,127,360
12,450,639
5,580,985

$10,901,145
2,763,126
6,938,678
1,500,755 !

$22,310,849
1,144,729
2,997,152
2,592,523

$10,901,145
2,763,126
6,940,782
1,527,356

1
2
3
4

6,219,801
963,475 1
2,978,858
'4,117,268 1

3,956,190
143,762
243,980
66,837

6,220,433
968.475
2,978,858
4,117,268

5
6
7
8

180,739 j
8,447,334
102,549
3,363,920 1

219,966
486,101
3,343,952
329,139

180,739
8,447,334
102,549
3,363,920

9
10
11
12

145,126
4,593,961 1
6,211,722
1,635,942

1,478,438
1,714,021
576,757
888,034

145,736
4,596,218
6,211,839
1,635,942

13
14
15
16

$177,223
727,307
1,515,746
1,109,880
617,837

$238,901
3,847,332
616,081
229,006
83,424

17
18
19
20
21

1,029.310
64,325
1,126.682
120,069 |
538,166 !

155,848
469,707
811,353
285,319
73,875

1,029,310
64,325
1,126,682
120,069
533,166

7h
M
?4
?5
?6

1,446,477
42,152 !
2,156,631
492,762 I
512,877

911,776
85.703
137,567
40,794
366,715

1,446,667
42,509
2,163,733
500,491
513,293

97
*>S
7P
30
31

123,860
191,305 [
838,832
105,528
238,615

11,146
1,016,530
152,823
1,231
515,441

123,860
191,305
838,832
105,528
238,615

V,
33
34
35
36

589,700
735,535
831,774
1,190,646
197,915

332,563
412,069
60,937
27,510
5,952

589,700
735,535
831,774
1,190,646
197,915

37
38
39
40
41

• 807,434
147,940
44,500
381,614
141,791

371,367
2,491
251,893
494,209
11,271

807,484
147,940
44,500
381,614
142,073

42
43
44
45
46

GROUP I . - C I T I E S HAVING A POPULATION OF 300,000 OR OVER IN 1909.

1

1

$794,399
135,764
501
1,924

$.$64,821
33,961
55,838
3,553

40,547
114,331
113,599
2,748

763
5,971
19,712
4,962

22,664
178,272
9,473
3,9S2

7,536
62,377
1,175
6,576

171,209
183,627
851,420
217,263

19,706
1,473
2,209
22,633

879
3, OSS
12,873
278

215,324
50,903
494,520
759,501

$56
9,738
1,567

$18,356,413
899,911
197,549
1,028,245
103,294
1,776
92,490
11,916

$1,449,002
$2,063,223
905,142

137,937

$444,900

1,618,650

529,477

364,444

1,818,741

2,528
547,494

1,229,139
1,500,000

$14,880

2,039
35,381

GROUP I I . - C I T I E S HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.

!
;

$30,813
11,324
17,134
2,036
872

$4,163
11,433
2,997
6,825
829

5,621
77,550
1,464
31,952
3,171

5,637
8,733
3,383
2,503
5,126

24,971
699
1,195
1,600

2,629
2,690
1,583
14,866
1,067

1,7SS
92,901
1,157
354
735

1,603
245
396
157

13,03S

3,017
7,277
16,075
842
4,433

5,004
11
264
490
1,339

296,791
25
7,204
4,175

263
397
310
12,763

347




763
770
1,203

$20,335
12,873

371
12,456

$1,445,097

81,883
338,603
10,244
227,792
40,654

418,674

303,543
3,735
100,916
19,522
2,653
3,550
504,842

54

11,327
360

$8,540

$1,772
344,560
11,877
1,018,615
573,672

33,870
86,750

$720
231

7,965

$1,036
12,280
500,799

50,480

303,145

16,935

403,162
70,809

794

3,639

1

8,456

4,559

500,455
230,422

27,236

1

6,890
180

84

327,249
iS3,238
275,141

6,457
7,484
83

10,175
4,340

43,138
13

5,272
5,866

$238,901
3,847,382
615,259
229,006
83,424

* For summary of receipts in error and for correction of erroneous payments, see page 46.
* By general transfers unless otherwise stated in notes.
* Includes $2,419, representing service transfers on depreciation account. (See Table 17.)
■ Includes $3,171, representing service transfers on depreciation account. (See Table 17.)

FINANCIAL STATISTICS OF CITIES.

152

TABLE 14.—NONREVENUE RECEIPTS OTHER THAN COUNTERBALANCING RECEIPTS RECORDED IN
[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 1909.
CLASSIFIED BY SOUECE OR OBJECT.

On outlay account.

From sales of investments.
1
City numb(
47
48
49
50
51

Total.

Albany, N. Y
1 Bridgeport, Conn
1 Spokane, Wash
Hartford, Conn
| Heading,' Pa

$675,491
242,713
50,680
1,347,936
97,583

,..

52 Trenton, N. J
53
54
55
56 Dallas, Tex

1

57
58

1,088,569
16,239
660,613
632,721
19,871
53,675
863,851
1,446,228
443,963
1,884

m
60

61

m

Sinking
funds.

16,750
40,000

$6,750
40,000

699,080

699,000

52,063

52,063

78,088
1,700

78,088

i3,095
1,000
53,950

13,666
53,950

By public
trust funds By private From sales.'
Public trust
for
nonmu- trust funds.
Invest­
funds for
municipal ment funds. nicipaluses.
uses.

67
68
69
70
71

308,295
22,492
253,022
156,386
15,043

6,293

6,293

584,587
123,688
373,931
556,685
885,489

2,500
21,300

77
78
79
80
81

310,513 i
158,954
89,431
294,417
295,017

67,000

61,000

i,ooo

1,000

82 Fort Worth, Tex
83
84
85
86
87
88
89 Charleston, S. C
90
91

561,471
4,771 1
82,755
30,455 1
144,427

3,560
175

175

M72
51,201

51,201

140,197
257,223
42,554
1,988,782
44,593

92! East St. Louis, 111
93 !
94
95 Johnstown, Pa
96

5,908
337,250
1,154,877
36,797
45,256
57,598
389,280
172,990
111,141
886,540

102
103
104
105

49,623
128,990
46,299
357,275

Altoona, Pa
Mobile, Ala
1
Pawtucket, R. I




183
7,66i

11,607
557

5,135
1,987
688
5,370
372

3,605
2,136
5,225
370

649
6,2SO
1,828
3,493
3,462

38,204
1,456
950

$4,301

10,739
2,500
21,300

500
2,460
75

8,893
6,311
690,352

2,850

2,850

1,074

7,599
500
5,000
1,977

$3,560

2,723

4,172

5,659

146

2,510

5,617

2,394

7,000
5,069
500

776

2,050
80
1,333
12,001

273
14,856
7,673
2,205
11,550

253
4,071

153
1,210
111
2,106

4,772
1,675
4,426
540
96
1,115

$1,182

3,767
and 12.

i,234
37
8,815
6,392

4,522
3,630
260
3,692

772
445
i,552
893
3,576
988
913
6,537
2,594

$6,000

6,651

16,492
6,811
695,498
1,977

$1,979
1,068
3,121
789
1,663

31,0SO
3,257

95
1,000
627
800

I

760
1,479
2,650
250

1,700

627
800

97 Oklahoma City, Okla
98 Bayonne, N. J
99
100
101 Passaic, N. J

10,884
3,092

$so

237,475
328,444
199,777
398,077
116,849

;....

From in­
surance
adjust­
ments. 5

$6,172

63
64 Troy,N. Y
65 Yonkers,N. Y
66

72 Utica,N. Y
73
74 Elizabeth, N. J
75
76 Hoboken, N. J

From
accrued
interest on
original
loans. 4

By funds for municipal uses.*

Total.

CITY*

fcj

9,595

106

12,601

io4

GENERAL TABLES. .

153

R E V E N U E A C C O U N T S A N D R E C E I P T S F R O M T H E I S S U E A N D S A L E O F C I T Y D E B T O B L I G A T I O N S : 1909 ^ - C o n t i n u e d .
assigned to each, see page 78. For a text discussion of this table, see page 44.]
GROUP in.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.
CLASSIFIED BY SOURCE OR O B J E C T — c o n t i n u e d .

CLASSIFIED BY CONTRIBUTOR.

For other civil divisions.
Miscellaneous
receipts in
error subse­
quently cor­
rected b y
refund pay­
ments. 5

For correc­
tion of
erroneous
payments. 5

For public
trust funds
for nonmunicipal uses.

For private
trust funds
and accounts. General prop­
erty taxes.

Special
property,
"business,
and poll
taxes.

Liquor
licenses and
other liquor
taxes.

From divi­
sions of gov­
ernment of
city b y gen­
eral transfer.

All other.

Receipts from
Receipts from city divisions,
public.
funds, and
accounts.

o

g
>>
5

$6,125
600
5,342
i

$33,323

•

245
791
3,863
2,738
4S9
4,373
505

229
343
1,283
397
450

3,375
37,581

8,085
2,077
3,820
9,794
1,342

163
272
11,307
19
2,458

9,723

2,631
3,418
2,344
131
1,020

14
316
1,721
1,111
1,7S9

3,369

39,5S1
1,321

1
493
11,978
353
350
1,506
656
75
5,860
3,950

21,250

5,777
840
22,717
696
2,891
7,593
200
300

1,373

19,763
3,20S

941
835
362

42,636

67

6,285

180,304

8,632

208,656

25,255

31,384

6,101

144,034

6,472

45,008
95,798

1,505

209,512

525
231

4,945

2,031
3,923
653
360

8,135
146,557

1,379

269,243
76,058
260,403
214,337
351,202

419

10

4,626
•
485

357

173,813
97,705
10,883

1,627
1

94,162
310

6,551
31,754

182
840

349

i,is3

250,594

102,631
94,335

17,504
5,613

20,697 1

i

1,859
5,030

10,030

13
2,265
5,883
370
1,192

213
139
3,447
3,111

50,930
2,444

213
9,738

110
423
25
3,850

4,010

232,170

77,384
153,892

4,557

601
3

501,563
2,853
359,353
300,389
12,217

2,400
610,764
1,442,468
96,870

i
81,0S9

i3,700 |

2,248

47
48
49
50
51

628,597
95,372
587,001
13,381
301,260
332,332
7,654

52
53

51,275
253,037
3,760
347,093
1,884

2,400
610,764
1,442,468
96,870

57
53
59
60
61

21,149
204,490
165,457
169,803
22,094

215,962
123,954
33,822
228,274
94,746

21,513
204,490
165,955
169,803
22,094

62
63
64
65
66

260,381
2,390
244,079
367
237

47,891
20,102
8,943
156,019
14,806

260,404
2,390
244,079
367
237

67
63
69
70
71

263,308
21,068
112,221 1
326,564
518,138

321,054
102,620
261,357
224,992
367,351

72
263,533
21,068
73
112,574 i 74
331,693
75
518,138
76

49,936
56,170
63,316
292,192
276,855

260,577
102,784
26,115
2,225
17,251

49,936
56,170
63,316
292,192
277,766

77
78
79
80
81

547,268
3,567
75,554
14,749
60,757

82
83
84
85
86

547,263
3,567
75,554
14,749
60,478

342

$287,256
175,937

$388,235
66,776
50,680
719,339
2,211

587,001
13,381
301,260
332,332

J,654

7

15
19,160

4,514
927
1,984
16




185,794
294,989

7,126

798
145

12

436,260

13,420

1,263
4,500

623,597
95,372

1,9S4

10
31

205
76
132
3,271

91

1,825

73,694

2,091

26

$286,973
175,937

$3,855

14,404

15,122
14,704

68
8,829

23
135
4,405
786
263

165
116

$613

2,025
2,522
768
854
109
1,284

314
7,554
200

$333,374
21,141

$23,422

551

186
3,283
490

1

I1S2
22
7,911
9S

14,203
1,204
7,201
15,706
83,670 1

•

55
56

!

137,919
146,278
22,873
1,012,733
10,093

2,278
110,945
19,681
976,049
34,495

87
137,919
146,278 1 88
22,873 1 89
90
1,012,733
10,098
91

170
174,136
1,034,766
32,305
18,738

5,738
163,064
120,111 1
4,492
26,518

170
174,186
1,034,766
32,305
18,738

92
93
*H
95
96

245
144,186
162,860
26,488
730,341

57,353
245,094
10,130
84,653
156,199

245
144,186
162,860
26,488
730,341

97
98
99
100
101

35,589
118,829
33,081
247,945

14,034
10,161
13,218
109,226

35,5S9
118,829
33,081
248,049

102
103
104
10ft

« Balancing part of items In Table 10.
ft For summary of receipts in error and for correction of erroneous payments, see page 46.

FINANCIAL STATISTICS OF CITIES.

154

TABLE 1 4 . — N O N R E VENUE RECEIPTS OTHER T H A N COUNTERBALANCING RECEIPTS RECORDED IN
[For a list of the cities arranged alphabetically by states, with the number
GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50000 IN 1909.
!

CLASSIFIED BY SOT7RCE OB OBJECT.

j
I

CITY.

By funds for municipal uses.*

Total.

S3
Total.

I

Sinking
funds.

5
106
107
108 Wichita Elans 109
110

$430,541
282,001
22,826
17,680
327,753

On outlay account.

From sales of investments.

By public
From in­
trust funds By private
surance
Public trust
for nonmu- trust funds. From sales.*
adjustInvest­ 1 nicipal uses.
funds for
!
ments.*
municipal ment funds.
uses.

130

$30
8,000
6,600
1,004

1,004

$8,666

$716
1,102
4,310
2,700
3,570 |

$6, coo

From
accrued
Interest on
original
loans.*

$31
3,947
$2,500

7i

111
112 Sioux City I o w a . . . . .
113
114
115 Atlantic City, N . J . . .

382
3,417
49,320
257,813
833,541

116 Bay City, Mich.'
117 Rockford, 111
118 York, Pa
119
120

223,243
15,688
21,125
38,426

1,855

121 Topeka, Kans..--*
122
123
124 Haverhill, Mass
125 Puehlo, Colo

197,912
138,018
144,247
349,470
49,859

40

637

48
6,870

690
1,172

126 Salem, Mass
1^7
1?8 Davenport, Iowa
1?9
130 "Wheeling, W. Va

127,520 i
97,630
235,285
54,558
133,065

131
13?
133 Newton, M a s s . . . . .
134
135

31,111
529,803
379,269
1,998
26,384

136
137 Kalamazoo, M i c h . . . . . . . . . .
138
139
140

61,346
252,301
4,598
208,928
288,203

141 i
142
143 Elmira.N.Y
144
145

711,139 1
168,675 1
140,006
26,096
194,026

146
147
148 Auburn, N. Y
149 West Hoboken, N . J
150

463
49,061
601,351
152,387
20,581

151
157
153 Oshkosh, Wis
154

320,835 ,
70,383
135,745
136,850

155
156
157 Newport, Ky
158

64,478
201,945
268,096
3,836

ii,423
22,050
2,500 1

$li,423
2,500

i,242
1,729
1,208

22,656

82
1,297
4,462
701

320
2,433 i

9,233
10,250

10,250

1,000
59,000

59,666

4,666

5,233
1,000

246
5,929
23,064!
8,000
20,475
3,323

60,350

60,350

65

i,S90

7, ids

31
958

$7,108

45,790 I

45,790

183,754
1,157
1,750 !

8,000
6,000
183,754
1,157
1,000

750

1,100

688

688
i6,2O0 1

i6,2o6

22,000 1
8,000

22,000

1,895
470

307
7,528
138

8,000

400

978
338

1,004
25

1,351
1,028
76
681

10,768
52,012

17,227

52,012

8,385
1,055

3
914
1,503 1

1
SanJuan,P.R




627
1
I
* For counterbalancing receipts not Included in this table, see Tables 4, 6,7,8, and 12.

46,420

627

* Exclusive of receipts from sale of city debt obligations, reported in Table 12.
* Balancing part of items in Table 11,
* Balancing part of items in Table 10.

286

368

GENERAL TABLES.

155

REVENUE ACCOUNTS AND RECEIPTS FROM THE ISSUE AND SALE OF CITY DEBT OBLIGATIONS: 1909Continued.
assigned to each, see page 78. For a text discussion of this table, see page 44.]
GROUP IV.—CITIES HAVING A POPULATION OF

0,000 TO 50,000 IN 1909.

CLASSIFIED B Y SOURCE OE OBJECT—continued.

CLASSIFIED BY CONTEIBUTOR.

For other civil divisions.
Miscellaneous
receipts i n
error subse­
quently cor­
rected b y
refund pay­
ments. 6

For-public
For correc­
trust funds
tion of
erroneous
for nonmupayments. > nicipal uses.

For private
trust funds
and accounts., General prop­
erty taxes.

Special
property,
business,
and poll
taxes.

Liquor
licenses and
other liquor
taxes.

All other.

From divi­
Receipts from
sions of gov­
Receipts from city divisions, S3
ernment of
funds, and I
public.
city b y gen­
accounts.
eral transfer."

s

o
$1,549
220
1,177
1,395
G99

$1,725
37
539
16
25

59
318
12
1,984

323
43
71
C50

719
478

155

$149,324

$1,748
$200
17,435

122,879

$255

200
473

$3,267
284,013
121,968

9
98
113

399
918

19S
46
527
403
3,922

473
413
1F0G2
4,441
802 1
584
1S3
3,334
2,047
C04
431
34
467

2S3
50
34

12G
C50
|
490

624
230,811
5,155
60

C4
4,032
858
127

2,660
1,822

928
438
233
29
6,096

173
1,336
942
531
5,243

152
25
22

1,105
1,429
937

61
318
2S3
427

5,831
593
3,570

602
75
369
66

10

75




1,653
1,867

200

930
448
107
126
140

453
SS9
25
245

4,230
71
1,322

3S5

3,061
4,056

86,564
79,983

1,443
7,302

$16,369

91,702
6,2S1

12,612

15,007

2,516
922

632

6

4,239

125,574
170,370

5,022

78,145

2,318
100

36,460

13
45,270
652

64,619
91,295
64,361

3,538
4,614

378
j
5,945

10,813

383

11,357 !

2,749,

906

730

134

86,877
2,900 j

61,798
133,571

1

i4i

78
3.532
5S1

253
113
36,511
10,000

65,902
56,484
93,750
34,785

5,735

94,087

11,913

11,378

9,141

166
14,009

$155,093
5,336
14,226
10,711
148,438

i,814
32,536
230,145
542,566

3S2
1,603
16,784
26,974
290,975

97,525
15,210 1

476
1,441

8,854
637

$275,448
276,665
8,600
6,969
179,315

106
107
108
G.%9 1 109
179,31a 1 110

$275,448
276,665
8,600

1,814
32,536
230,839
542,566
97,525
15,210

111
112
113
114
115
116
117
118
119
120

* 20,152
33,521

125,718
478
'9
973
4,905

20,io2
33,521

192,334
137,972
32,937
220,737
40,174

5,578
46
111,310
128,733
9,685

192,334
137,972
32,937
220,737
40,174

1?1
122

1,075
23,504
3,856
49,220 | !
106,347

126,445
74,126
231,429
5,338
26,718

1,075
23,504
3,856
49,220
106,347

126
127
123
129
130

21,000
379,058
136,335
15
24,027

10,111
150,745
207,184
1,983
2,357

21,000
379,058
172,085
15
24,027

131
13?
131
134
135

60,377
159,404
3,542
105,013
281,718

969
92,897
1,056
103,915
6,485

60,377
159,404
3,542
105,013
281,718

136
137
138
139
140

436,809
29,612
50,171
24.967
178,494

274,330
139,063
89,835
1,129 I
15,532

436,809 141
29,612 14?
50,171 143
24,967 i 144
178,494 145

37,500
420,059
15,047
15,260

463
11,561
181,292
137,340
5,321

37,500
420,059
15,047
15,260

125

146
147
148
149
150

151
15?,
3*320" 153
80,189 154

2,838
2,405
866

199,498

121,143
70,383
132,425
56,661

199,692

3,320
80,189

149

40,367
47,474
266,219
100

24,111
154,321
1,877
3,736

40,367
47,624
266,219
100

31,045

15,375

31,045

ft For summary of receipts In error and for correction of erroneous payments, see page 46.
« By general transfers unless otherwise stated in notes.
* Includes $7,300, representing service transfers on depreciation and tax account. (See Table 17.)

m
124

155
156
157
158

FINANCIAL STATISTICS OF CITIES.

156

TABLE 15,—NONGOVERNMENTAL COST PAYMENTS OTHER THAN COUNTERBALANCING PAYMENTS RECORDED
IN EXPENSE INTEREST, AND OUTLAY
ACCOUNTS AND PAYMENTS FOR THE REDEMPTION AND PURCHASE
OF CITY DEBT OBLIGATIONS: 1909.1
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, sec page 45. J
CLASSIFIED BY PAYEE.

CLASSIFIED ACCORDING TO OBJECT OB PUEPOSE.

For purchase of investments.

Total.

For pur­
poses of
public
To divi­
5
trust
Accrued
By funds for municipal uses. By public For cor­
sions
funds
interest
trust
of
govern­ Payments Payments
To
other
rection
to city
invest-| for nonfunds
ment
of
civil
of erro­ onments
to public. divisions
municipal divisions. city by
for
nonneous
Public
uses
and
and
funds.
pur­
general
receipts. chased.
trust
Invest­ municipal
private
uses and
transfer.
Sinking funds
for
ment
trust
private
funds. munici­ funds.
funds and
trust
pal uses.
accounts.
funds.

i$159,046,920 $2,897,754 $2,078,612 $200,650 $1,686,954 $2,217,705 $179,371 $28,025,398 !$24,887,S27 ,$96,872,649 $62,100,549 $96,946,371
23,149,042 12,660,591 59,583,123 j 40,017,133 59,592,572
76,662 1,043,415 110,485 1,287,860 1,599,918
99,609,705
53,160 3,748,337 5,013,876 19,108,232 10,628,050 19,125,915
248,563 410,644
929
29,753,965
940,368 229,856
19,301
595,510 4,899,245 12,648,903 I 7.388,563 12,657,440
118,009 147,524
42,604
20,046,008 1,399,380 175,532
4.060.79S
532,509 2,314,115 5,532,391
8,307
32,516
59,619
5,570,444
9,637,242
46,632
481,344 629,809

Grand total
Group I
Group II
Group III
Group IV

GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
1
?
3
4

$31,627,073
N e w York, N . Y
3,905,611
Chicago, HI..
.
10,062,936
Philadelphia, Pa
4,075,#20
St. Louis, Mo . . . . . . . .
9,077,308
1,090,853 !
3,267,790 :
4,131,691

ft Boston, Mass
p,
7 Cleveland, Ohio
8 Pittsburgh, P a
q
10
11
1?

Detroit, Mich
Buffalo, N . Y
San Francisco, Cal
fHTirtirmfiti, Otiin t t T „

13
14
IS
16

Milwaukee. Wis
Newark, N . J
N P W Oji^ftns, T,a T .. ,mTT ,

....

402,121
8,828,010 |
3,283,223 !
3,772,520
1,703,506
4,728,284
7,176,766
2,476,393 |

$30,567
718,562
20,000

$13,478

38,550

21,500
12,623

6,219,631
963,475
2,978,858
4,114,849

2,856,875
122,378
288,932
10,842

0,220,433
968,475
2,978,858
4,114,849

ISO, 739
8,414,574
102,549
3,378,888

221,382
413,43G
3,180,674
393,632

180,739
8,414,574
102,549
3,378,888

144,358
3,146,169
6,211,722
1,635,942

1,558,538
1,579,858
964,927
840,451

144,908
3,148,426
6,211,839
1,635,942

$238,901
3,847,382
615,674
229,006
83,424

$384,769
359,741
1,477,467
1,010,268
656,877

$238,901
3,847,382
816,496
229,006
83,424

1,023,907
64,325
1,126,082
120,069
538,166

82,570
359,858
578,289
335,438
79,340

1,023,907
04,325
1,126,682
120,069
538,166

1,464,751
42,152
2,156,631
492,762
512,877

925,466
0,245
133,804
25,217
356,416

1,464,^41
42,509
2,164,471
500,491
513,293

123,860
191,305
836,326
105,499
238,850

5,263
1,009,145
110,714
354
508,101

123,860
191,305
836,326
105,499
238,850

589,700
735,535
904,993
1,128,886
197,915

315,947
653,373
25,324
21,739
4,744

589,747
735,535
904,993
1,128,886
197,915

782,809
147,940
44,500
381,614
141,791

328,532
397
325,748
538,759
145

782,809
147,940
44,500
381,614
142,073

5,600
5,752

44,836
116,338
141,677
3,877

55,227
57
781
444

75,732
231
104,343
12,521

1,876

159,268

23,745
178,294
9,473
13,024

174,261
181,441
800,882
183,697

610
3,028
8,549

9S,969

19,805
1,961
2,619
23,723

$10,485

37,242
100,000
24,634

$10,904,644
2,744,408
6,940,978
1,502,002

$859,577
157,626
1,416
1,927

163,541
28,653

$3,499 $17,395,573 $1,449,002 $10,901,145 $20,722,429
1,161,203
2,744,408
1,449
971,561
3,121.958
22,604
313,482 2,068,228 6,938,644
2.573,618
78 1,038,269 1,502,859 1,502,002

$1,018,277

6,700
4,027

401

209,594
43,753
949,849
693,853

2,512,571

2,52S
2,370,319
1,229,139
1,502,039
23,900

GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
Minneapolis, Minn.
Los Angeles, Cal
Jersey City, N. J . . .
Kansas City, M o . . .
Indianapolis, Ind...

$623,670
4,207,123
2,093,963
1,239,274
740,301

Louisville, Ky
Seattle, Wash
Providence, R. I .
Rochester, N. Y . .
St. Paul, Minn...

1,106,477
424,183
1,704,971
455,507
617,506

Denver, Colo
Portland, Oreg..
Columbus, Ohio.
Toledo, Ohio
Worcester, Mass.

2,390,407
51,754
2,303,275
525,708
869,709

Atlanta, Ga
Syracuse, N. Y
New Haven, Conn.
Scranton, Pa
Paterson, N. J

129,123
1,200,450
947,040
105,853
746,951

Omaha, Nebr
Fall River, Mass.
Memphis, Tenn..
Richmond, V a . . .
Oakland, C a l . . . . .

905,694
1,388,908
930.317
1,150,625
202,659

Grand Rapids, Mich..
Nashville, Term
Lowell, Mass
Cambridge, Mass
Dayton, Ohio

1,111,341
148,337
370,243
920,373
142,218




$249,841

$53,393

531,829
11,930
19,530
2,238
882

$4,870
3,423
6,226
227
158

$35,576
344,157
5,636
1,007,803
546,981

18,296
77,663
1,464
47,695
3,504

457

46,000

1,394
109
529

63,817
247,715
10,601
232,838
40,686

79,728

25,211
5,320
4,875
2,168
74

2,238
544
7,840
9,064
2,118

326,673
3,738
39,201
17,974
8,064

328,537

3,475
498,097
34

403,956
73,368

6,911

500,455

283,584
4,136
6,072
2,513

264,549

1,800
39,474

$69,382

!
21,331

53,760
1,010

15,000
3,740
10,065

10,000

7,045

1,78S
100,892
1,157
354
735

6,200
24,153

4,500
366,059
15,500

75,358
217,779

$929

325
936

22,942
7,191
300

3,975
12,000

3,222
7,289
19,252
1,611
4,564
1,195
397
953
14,411
145

1,746
4,149
1,815

$9,200
231
1,445,097

34,4S0
512,830
1,036
12,2S0
571,534

180
327,249
1,181
4,788
282

2,482
3,485

241,474
285,360

» For counterbalancing payments not included In this table, see Tables
9,10,11,12, and 13.
* Exclusive of payments for purchase of city debt obligations,, reported
rep ' m'in ™
" 13.
"
Table

GENERAL TABLES.

157

TABLE 15.—NONGOVERNMENTAL COST PAYMENTS OTHER THAN COUNTERBALANCING PAYMENTS RECORDED
IN EXPENSE, INTEREST, AND OUTLAY
ACCOUNTS AND PAYMENTS FOR THE REDEMPTION AND PURCHASE
OF CITY DEBT OBLIGATIONS: 1909l—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 45.]
GROUP III.—CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1909.
CLASSHTED ACCORDING TO OBJECT OB PURPOSE.

For purchase of investments.
Total.

City number.

CITY.

By funds for municipal uses.
Public
trust
Sinking funds for
funds.
munici­
pal uses.

1675,843
201,623
28,285
1,352,425
97,100

47
48
49
50
51

Albany, N. Y
Bridgeport, Conn

52
53
54
55
56

Trenton, N. J
Ban Antonio, Tex
Camden, N. J . . . . . . .
Dallas, Tex

1,148,713
33,771 !
720,232 j
669,383
16,620

57
58
59
60
61

Salt Lake City, U t a h . . . .
Lynn, Mass
Wilmington i)el
Springfield, Mass..
Des Moines, Iowa . . . . . .

26,676 !
914,071 i 51,228
1,442,330
511,808
i37,056
686 !

62
63
64
65
66

St. Joseph. Mo...
Troy, NT. Y
Yonkers, N. Y.
Tacoma, W a s h . . . . . . . . .

Hartford, Conn
Beading,' Pa

. ...

$701,964

145,256
29,605

4,837

645,777
114,891
376,357
557,769
970,126

6,550
20,500
3,044
2,600

77
78
79
80
81

373,796
177,708
86,051
292,863
250,627

82 Fort Worth Tex
83 | Wilkes-Barre Pa
84 Erie Pa.
85
86 Peoria, III

607,170
4,222
66,096
20,609
117,922

87
88
89 i Charleston, a. C.
90 ! Portland, Mo
91

137,942
246,126
32,278
1,470,662
37,864

92 "Enst St Thrift HI
91
94
95
96

994
327,627
1,149,368
32,470
25,484




6,207

15,000

72 Utica, N. Y
73
74 Elizabeth N J
75
76 Hoboken, N. J .

32,261
128,567
33,879
345,098

4,040
9,656!
737
4,955
586.

28,667

3,587

21,485

!
j

3,283
900
1,258
245
3,626

5245
10,825

10,112

284,926
15,062
282,530
153,906
1,677

51,243
521,143
160,545
117,222
886,590

$6,582
690
5,563
28
203

$1,183

11,800

67
68
69
70 Somerville, Mass.....
71

97
98
99
100 South Bend lnd
101
10?
im Mobile, Ala
104
105 Pawtucket R I

Invest­
ment
funds.

By public For cor­ Accrued
trust
rection interest
invest­
funds
of erro­ onments
for nonneous
pur­
municipal receipts.
chased.
uses and
private
trust
funds.

514,125

236,395
315,529
185,354
404,340
107,576

;

2

27,850

122,221

20,210

46

5i,20i

1,049

i,6s2
i93,756

3,309

50

3,6si
ISO
725

io,i66
8,200

1
!

$283

$33,893

310

28
1,525

1,697
59

10,951
280
25,154
156
5,440

234,782
295,036

2,268

20,236
7,595
125

193,881

6,582
1

$287,256
175,937
627,846
95,372

27i,396

24,276
303,307
862
414,938
586

2,400
610,764
1,441,468
96,870

197,069
89,570
525
209,743
16,163

21,149
204,295
165,457
169,803
22,094

214,882
111,234
19,399
234,537
85,482

21,513
204,295
165,955
169,803
22,094

260,381 1
1,802 ;
243,835
367
237

24,522
13,260
33,695
153,539
1,440

260,404
1,802
243,835
367
237

282,244
97,059
263,783
226,076
353,457

263,533
17,832
112,574
331,693
616,669

49,936
56,170
63,316
292,192
276,853

323,860
121,538
22,735
353
2,863 ,

49,936
56,170
63,316
292,510
277,764

1,862

493,803
3,195
56,021
14,749
59,531

13,367
1,027
75
5,860
58,112

493,803
3,195
56,021
14,749
59,810

2,292

98,i23
5,000
5,721
22,915

137,919
146,278
22,873
25i,787 1,012,733
11,605

23
99,848
9,405
457,829
26,259

137,919
146,278
22,873
1,012,733
11,605

230
114

32
464
6,2i3

170
174,136
i42,691
105,083 1,034,766
32,305
18,738

824
153,441
114,602
165
6,746

170
174,186
1,034,766
32,305
18,738

3,393

298,996

82,583
1,165

153,892

245
216,487
154,304
26,488
730,341

50,998
304,656
6,241
90,734
156,249

245
216,487
154,304
26,488
730,341

97,037

28,289
118,829
33,081
247,945

3,972
9,738
798
97,049

28,289
118,829
• 33,081
248,049

1,531

264

3,369
8
331
7,574
229

225
8
353
5,129

2,663

1
1,086
12,065
353
446

2,016

5,553
120,452
10,670

498

436,260

3,521
15,900
14,724

40

213
9,738
91
12

627,846
95,372
693,219
32,346
301,260
332,482
7,654 !

$388,587
25,686 1
28,285
724,579
1,728

2,400
610,764
1,441,468
96,870

3,013
3,418
2,344
315
1,079

824
288
16
165
533

$286,973
175,937

698,219
32,346
301,260
332,482
7,654

364

23
635
4,405
920
263

$333,987
24,996
22,722
16,229

450,494
1,425
418,972
336,901
8,966

67,899

3is
911

7
1,707
8,237
652
361

279
8 I

8,i35
152,572

:

1,308
2,026

263,308
269,662
17,832
76,543
112,221
260,408
214,694 i 326,564
616,669
351,202
173,813

2,417
93

68
2,267
6,241
1,569
1,192

50,930

For pur­
poses of
public
To divi­
trust
sions
funds
Payments
of
govern­
Toother
for nonto city
ment of I Payments
civil
municipal divisions.
to public. divisions
city
by
uses and
and
funds.
general
private
transfer.
trust
funds and
accounts.

8,085 i
2,177 !
4,150
9,794
1,420

4,061
656
75
5,860
4,000

9,213

CLASSIFIED BY PAYEE.

37i

3,759

ioi

707

i For counterbalancing payments not Included In this table, see Tables 9,10,11,12, and 13.
* Exclusive of payments for purchase of city debt obligations, reported in Table 13.

1

FINANCIAL STATISTICS OF CITIES.

158

TABLE 15.—NONGOVERNMENTAL COST PAYMENTS OTHER THAN COUNTERBALANCING PAYMENTS RECORDED
IN EXPENSE, INTEREST, AND OUTLAY ACCOUNTS AND PAYMENTS FOR THE REDEMPTION AND PURCHASE
OP CITY DEBT OBLIGATIONS; 1909'—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78.

For a text discussion of this table, see page 45.J

GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.
CLASSIFIED BY PAYEE.

CLASSIFIED ACCORDING TO OBJECT OB PURPOSE.
For purchase of investments.
B y funds for municipal uses. 8
Total.

City number.

CITY.

Sinking
funds.

106 I Saginaw, Mich
1«7 Canton, Ohio
ins Wichita, Kans
109 Springfield, 111

no

in
ii?,
113
114
115

Lancaster, P a
i
1 Sioux City, Iowa
Little Rock, Ark
Springfield, Ohio
1 Atlantic City, N. J . . . . . . . . .

116 ! B a y City, Mich
117 Rockford,Hl
IIS York, Pa
119
1?0
121

Topeka, Kans

m
1?3

Maiden, Mass

124
1?5
T>6
127
128
129
130
131
132
133
134
135
136
137
138
139
140
341
142
143
144
145
146
147
148
149
150
351
152
153
154
155
156
157
15S

Salens Mass
McKeesport, Pa
Wheeling, W . Va

Newton, Mass

Chester, Pa

Galveston, T e x .
Racine, w i s
EImira,N. Y
Knoxville, Tenn

A u b u n , N. Y . . . „
Joliet,IU

Oshkosh Wis

La Crosse, Wis
South Omaha, Nebr
San Juan, P . R




1457,299
277,074
9,827
20,865
325,165

Public
trust
funds for
munici­
pal uses.

Invest­
ment
funds.

For pur­
poses of
public
To divi­
trust
B y public i Forcor- Accrued
sions
Payments
funds
interest
trust
To other of govern­ | Payments
! rection on invest­ for nonto city
funds
ment
of
civil
of erro­
to
public.
ments
municipal
divisions
for noncity by
neous
pur­
uses and divisions.
and funds.
municipal receipts.
general
chased.
private
uses and
transfer.
trust
private
funds and
trust
accounts.
funds.
$3,500

54,099

62
2,132
62,682
304,393
828,192

I $4,666

62
318
32
2,002
113

71,100

220,212
16,532
21,517
14,065
43,231

$13,646

192,599
78,752
195,280
422,534
62,657

66,842
60,178
14,663

4,924
25,600

161
4,698

4,66i

7,035

25,391

7,819
525

1,275
975

140,593
58,567
237,464
63,716
110,493
23,085
484,177
606,680
2,178
24,650
60,385
246,302
4,431
171,492
281,966
1,029*, 342
172,579
125,224
38,676
201,129

65,524
148,842
294,008
3,720
36,658

$10,570

$175,213

200
7,229
17,535

123,134

$61

694
1,500

200
473

3,267
284,013
121,968

719
478
21,517
769
101

444
998

637

5,000
17,515
504,780
5,020
3,060

2,025
4,803
14,470

238

595
565
183

3,595

822
77
584
212
3,986

51

679
892
233,024
14,284
160

121,837
7,203

3,800
3,523
1,859

125,574
175,247

8
453
889
28 |
248
9
177
650

3,411

7,1ZS

78,523

540

740

47,656

109

1,049
45,270
1,164

84,670
91,500
65,267

686

769

15,260
5,238

2,300
8,000
556
1,008

1,105
1,476
937
19
5,845
593
1,860
3,570
40

1,322

108

282
1,358
942
531
5,273

2,326

91,545
108,268

6S0
1,851
6,781

2,085
664
431
319
483

287,633

$266,434
276,546 f
8,450
8,233 i
179,315

$190,865
528
1,377
12,632
145,850

$266,434
276,546
8,450
8,233
179,315

1,8H i
59,203
230,124
542,566

62
318
3,479
73,575
285,626

1,814
59,203
230,818
542,566

97,525
16,054 !
12,852 1
28,4S6

2,765

282
43,858
621,406 1
151,849
35,793
301,997
69,064
137,251
325,549

$1,582
467
1,177
1,403
1,0S2

150

97,525
16,054

2,765

12,852
28,486

189,834
78,752
32,937
220,737
39,708

162,343
201,797
22,949

189,834
78,752
32,937
220,737
39,708

1,075
23,504
3,856
49,220
106,347

139,518
35,063
233,608
14,496
4,146

1,075
23,504
3,856
49,220
106,347

21,000 j
354,139
136,335 I

21,000
354,139
173,350

24,i67

2,085
130,038
433,230
2,178
483

60,377
155,080
3,542
105,013
•281,718

8
91,222
8S9
66,479
248

60,377
155,080
3,542
105,013
281,718

436,809
30,612
50,171
24,206
199,436

592,533
141,967
75,053
14,470
1,693

436,809
30,612
50,171
24,200
199,436

282
1,358
181,095
136,802
20,533

42,500
440,311
15,047
15,260

1

340

122,687
478
21,517
1,213
14,745

42,500
440,311
15,047
15,260

24,167

85,888
2,700

91,939
133,571

1,485
699
38,378
10,000

92,031
58,889
94,616
34,785

199,498

102,305
69,064
133,931
45,360

199,692

3,320
80,189

10,000
5,530

9,312
94,087

50

40,367
47,474
292,148
100

25,157
101,218
1,860
3,620

40,367
47,624
292,148
100

5,573

31,045

5,613

31,045

J For counterbalancing payments not included In this table, see Tables 9,10,11.12, and 13.
* Exclusive of payments for purchase of city debt obligations, reported In Table 1».

3,320
80,189

GENERAL TABLES.

159

TABLE 16,—SUMMARY OF RECEIPTS AND PAYMENTS, CLASSIFIED ACCORDING TO CHARACTER OR PURPOSE,
AND OF CASH ON HAND AT BEGINNING AND CLOSE OF YEAR: 1909.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 45.]

PAYMENTS.

Cash on
hand at
beginning
of year.

Grand total
Group
Group
Group
Group

From the public.

Total.

Net re­
ceipts from
revenues.
(Table 2.)

Other re­
ceipts from
public.
(Tabies 4,
6, 7,12,
and 14.) i

To the public.

From
divisions,
departs
ments,
offices,
enterprises,
and funds
of city.*

Net pay­
ments for
govern­
mental
costs.
(Table 2.)

Total.

To
divisions,
depart^
Other pay­
ments,
ments to
offices,
public.
enterprises,
(Tables 8,
and
funds
9,10,11,13,
of city.*
and 15.)»

Cash on
hand at
close of
year.

$183,057,201 !S1,339,584,655 $671,126,290 *493,289,751 $175,16S,614 $1,321,799,723 $771,147,295 $376,639,222 $174,013,206 $200,842,133

I
II
III
IV

121,621,384
32,602,606
18,634,057
10,199,154

901,435,409
219,579,769
149,816,530
68,752,947

437,51S,6G7
118,277,901
77,758,880
37,570,842

895,728,442
212,912,898
145,134,156
68,024,227

344,578,630 119,338,112
71,590,426 29,711,442
54,400,994 17,656,656
22,719,701
8,462,404

506,591,138
134,970,357
86,977,067
42,608,733

271,160,999
48,225,857
40,292,272
16,960,094

117,976,305
29,716,684
17,864,817
8,455,400

127,328,351
39,269,477
23,316,431
10,927,874

GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
New York. N . Y . .
Chicago, 111
Philadelphia, P a . .
St. Louis, Mo

$31,741,625
18,233,982
22,841,980
6,530,437

Boston, Mass
Baltimore, M d . . . .
Cleveland, Ohio...
Pittsburgh, P a . . . ,

6,051,521
131,989
9,599,157
6,104,849

51,743,133
19,562,300
22,112,319
2S,090,455

30,624,527
12,467,134
13,939,639
16,867,766

12,103,663
4,143,187
4,258,822
5,3S4,290

9,014,943
2,951,979
3,913,858
5,838,399

50,807,530
19,413,121
20,892,568
27,558,006

26,048,201
15,754,150
15,135,478
20,160,677

15,744,386
706,992
1,843,232
1,558,930

9,014,943
2,951,979
3,913,858
5,838,399

6,987,124
281,168
10,818,908
6,637,298

Detroit, Mich
Buffalo, N . Y
San Francisco, Cal
Cincinnati, Ohio..

2,542,077
l,690t5SS
4,202.674
6,049,812

12,112,189
23,709,879
23,407,090
23,265,770

9,404,066
9,5S6,616
10,965,000
12,818,178

1,160,501
4,055,460
12,328,932
5,615,311

1,547,622
10,067,803
113,158
4,832,281

12,583,888
23,394,774
17,606,619
21,055,735

10,610,301
11,130,440
12,706,689
14,554,382

425,965
2,229,223
4T786,772
1,654,104

1,547,622
10,035,111
113,158
4,847,249

2,070,378
2,005,693
10,063,145
8,259,847

Milwaukee, Wis...
Newark. N. J
New Orleans, La..
Washington, D. C.

1,298,413
2,267,742
1,673,048
601,490

12,006,642
33,329,848
1S,S72,82S
16,278,644

7,889,700
0,532,625
7,167,567
13,370,404

3,913,844
15,259,771
5,368,659
1,231,076

203,098
8,537,452
6,336,602
1,677,164

12,608,911
32,500,945
18,119,757
16,226,071

8,705,808
10,517,557
7,912,011
13,153,081

3,700,773
14,888,326
3,871,144
1,395,826

202,330
7,095,062
6,336,602
1,677,164

696,144
3,096,645
2,426,119
654,063

$436,126,440 '$168,045,893 $217,466,572 $50,613,975
89,384,545
27,389,721
3,449,467
58,545,357
00,926,593
15,732,989
36,626,039
8,567,565
30,506,734
9,165,832
19,668,156
1,672,746

$445,462,792 $215,077,710 $179,771,107
25,672,678
58,973,987
88,221,808
9,900,611
44,342,297
62,810,439
3,010,930
21,808,369
26,465,478

$50,613,975 j, $22,405,273
3,575,143
19 396,719
8,567,531
20,958,134
1,646,179
10,571,693

GROUP IL—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
17
18
19
90
21
22

$1,007,845
2,021,162
1,765,960
1,601,945
1,128,981

Los Angeles, Cal
Jersey City, N . J
Kansas City, Mo

$6,280,566
8,577,799
. 6,727,595
6,078,836
4,627,218

$2,559,944
8,176,268
3,315,421
1,750,787
1,191,702

$329,823 I
3,970,065 1 !
3,210,585
268,219
84,499

$8,447,023
18,204,515
13,757,063
8,136,275
5,882,046

$7,420,871
12,558,873
5.589,212
6,247,181
4,913,148

$696,329
1,675,560
4,956,851
1,620,875
884,399

$329,823
3,970,082
3,211,000
268,219
84,499

$1,731,165
4,540,779
1,262,498
1,563,512
1,150,364

8,297,010 1 4,828,045
10,450,472
21,990,934
5,060,148
9,300,966
5,361,9S5
10,273,146
8,598,189 ! 4,250,362

2,435,179
11,148,891
1,155,246
4,747,379
3,417,040

1,033,786
391,571
3,085,572
163,782
930,787

8,917,623
20,895,043
9,175,241
10,122,785
8,194,426

5,993,711
16,427,023
4,705,878
5,711,442
4,590,216

1,895,529
4,072,131
1,383,791
4,247,561
2,673,423

1,028,383
395,889
3,085,572
163,782
930,787

2,408,748
5,092,559
S40,815
2,065,166
1,131,699

$9,170,333
20,724,132
13,253,001
8,097,842
5,903,419

?4
?5
?r>

Louisville. K y
Seattle, w a s h
Providence, R. I . . .
Rochester, N . Y
St. Paul, Minn

3,029,361
3,996,668
715,090
1,914,805
727,936

71
?8
?9
30
31

Denver, Colo
Portland, Orcg
Columbus, Ohio
Toledo, Ohio
Worcester, Mass

1,188,984 i
1,472,284
952,722 I
1,444,548 | |
426,700 |

9,437,719 ]
8,845,785 |
9,234,040 ]
5,837,424
6,077,248

6,023,807
5,543,2S5
3,720,811
3,405,088
3,003,383

1,899,835
3,107,564
1,421,731
1,096,723
2,116,780

1,514,077 | 1
194,936 i
4,091,498 i
1,335,613 l
957,085

9,427,906 1
8,053,576 j
9,081,893 ; 1
5,553,213 1
6,037,064

5,440,215
6,807,810
4,227,551
3,711,105
3,346,832

2,455,340
1,050,830
763,233
506,495
1,733,147

1,532,351 1
194,936
4,091,109
1,335,613
957,085

1,198,797
2,264,493
1,104,869
1,728,759
466,884

3?
33
34
35
36

Atlanta, Ga
Syracuse, N . Y
Scranton, P a
Patcrson, N . J

233,187
1,185,847 !
298,434 j
634,179 1
637,867

2,958,621
8,070,131
3,557,307
2,281,170
4,548,495 1

2,406,495
3,034,696
2,162,257
1,576,074
2,036,436

363,826
4,791,926
442,262
549,088
2,195,569

188,300
243,509
952,788
156,008
316,490 1

2,780,751
7,960,681
3,610,151 j
2,343,819
4,718,921 : I

2,146,585
3,SS4,593
2,266,842
1,829,486
1,857,972

445,866
3,832,579
393,027
358,354
2,544,224

188,300
243,509
950,282
155,979
316,725

411,057
1,295,297
245,590
571,530
467,441

37
38
39
40
41

Fall River, Mass
Memphis, Term
Richmond, V a . . . .
Oakland, f > l , l t ,

1,601,429 1
485,224 !
266,270
508,452 j
612,926

5,032,459
4,389,752
6,336,609
5,459,110
3,446,911

2,472,3SS
2,034,546
2,314.085
2,597,860
3,119,559

1,751,253
1,514,391
3,163,970
1,580,394
115,837

808,818
840,815
858,554
1,280,856
211,515

5,090,303 !
4,559,103
5,375,972 , 1
4,432,683
3,747,020

2,694,326
2,083,348
3,048,173
3,020,490
3,348,935

1,587,159
1,634,940
1,396,213
193,097
186,570

808,818 1
840,815 1
931,586 :
1,219,096 i
211,515

1,543,585
315,873
1,226,907
1,534,879
312,817

42
43
44
45
46

Grand Rapids, Mich
N n s h v i l K Tpptl
Lowell. M^ass
Cambridge, Mass
D a y t o n , Ohio

679,828
786,956
265,222
143,916
867,878

4,469,432
2,391,224
3,789,990
5,028,531
2,778,239

2,184,688
1,701,494
2,101,784
2,683,379
1,912,760

1,244,132
515,640
1,626,370
1,651,366
543,912

1,040,612
174,090
61,836
693,786
321,567

4,114,937
2,404,772
3,850,414
5,042,414
2,995,265

2,398,902
2,172,724
1,862,793
2,646,237
2,117,883

696,385
57,958
1,925,785
1,802,391
655,815

1,019,650
174,090
61,836
693,786
321,567

1,034,323
773,408
204,798
130,033
650,852




.,

1

»For summary of receipts from public other than net revenue receipts, see page 46.
* For summary of all transfer receipts and payments, see page 47.
* For summary of payments to public other than not payments for governmental costs, see page 46.

FINANCIAL STATISTICS OF CITIES.

160

TUJLE 16.—SUMMARY OF RECEIPTS AND PAYMENTS, CLASSIFIED ACCORDING TO CHARACTER OR PURPOSE
AND OF CASH ON HAND AT BEGINNING AND CLOSE OF YEAR: 1909—Continued.
[For a list of the cities arranged alphabetically b y states, w i t h the number assigned to each, see page 78.

For a text discussion of this table, see page 45.]

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 1909.
PAYMENTS.
From the public.

Total.

N e t re­
ceipts from
revenues.
(Table 2.)

Other re­
ceipts from
public.
(Tables 4,
6,7,12,
and 14.) i

From
divisions,
depart­
ments,
offices,
enterprises,
and funds
of city.*

To the public.

Total.

N e t pay­
ments for
govern­
mental
costs.
(Table 2.)

Other pay­
ments to
public.
(Tables 8,
9,10.11,13,
and 15.) >

To
divisions,
depart­
ments,
offices,
enterprises,
and funds
of city. 1

Cash on
hand at
close of
year.

5709,372
253,942
353,863
865,662
450,437

13,536,090
2,045,371
5,193,637
4,607,760
2,169,395

12,041,906
1,463,365
2,920,301
2,448,479
1,460,484

$1,122,928
264,065
2,271,215
1,367,256
695,999

$371,256
317,941
2,121
792,025
112,912

$3,518,645
1,909,530
5,235,695
4,690,618
2,033,897

$2,340,864
1,458,174
3,940,975
2,575,886
1,467,857

$806,525
133,415
1,292,599
1,323,458
453,128

$371,256
317,941
2,121
791,274
112,912

$726,817
389,783
311,805
782,804
5S5,935

Trenton, N . J
San Antonio, T e x . . .
N e w Bedford. Mass.
Camden, N . J
Dallas, Tex

345,160
796,073
169,668
638,716
343,869

3,721,487
1,523,659
4,363,451
2,450,487
2,063,201

1,485,718
1,155,090
2,006,636
1,408,043
1,516,504

1,451,19S
355,188
1,889,076
592,316
516,622

784,571
13,381
472,739
450,128
30,075

3,562,758
1,464,405
4,299,316
2,686,899
1,757,816

1,792,422
1,0S9,819
2,122,595
1,503,6S9
1,610,460

874,547
342,240
1,703,982
732,932
117,281

895,789
32,346
472,739
450,278
30,075

503,889
855,327
238,803
402,304
649,254

Salt Lake City, U t a h . .
Lynn, Mass...
Wilmington, Del
Springfield, Mass
Des Moines, Iowa

318,469
594,251
129,742
521,350
392,318

4,442,261
4,901,212
3,081,100
5,469,035
2,175,815

2,250,375
1,895,047
1,018,233
2,227,816
1,825,848

2,185,117
1,506,183
618,158
3,097,600
349,967

6,769
1,499,982
1,444,709
143,619

3,921,849
5,149,606
2,933,276
4,753,639
2,040,675

3,087,345
1,720,398
1,376,301
3,367,714
1,837,2S9

827,735
1,929,226
113,266
1,242,306
203,3S6

6,769
1,499,982
1,443,709
143,619

S3S,SS1
345,857
277,566
1,236,746
527,458

117,454
109,793
281,164
360,674
357,209

3,036,896
2,478,790
3,453,095
4,574,703
5,140,570

1,302,658
1,231,193
1,527,190
1,910,927
3,106,921

1,648,442
1,041,776
1,446,554
2,464,743
1,834,324

85,796
205,821
479,351
201,038
197,325

3,141,267
1,720,113
3,371,590
4,773,289
4,705,725

1,466,529
1,299,946
1,690,159
2,729,513
3,703,047

1,535,942
214,644
1,202,030
1,842,738
805,266

85,796
205,523
479,351
201,038
197,412

13,083
868,470
362,669
162,093
792,054

Youngstown, Ohio.
Duluth, Minn
,
Houston, Tex
,
Somerville, M a s s . . . .
Kansas City, Kans.,

496,372
162,525
200,905
55,109
405,730

2,232,023
2,237,304
2,846,565
2,624,583
2,279,793

1,259,062
2,031,280
1,316,047
1,650,139
1,244,074

611,444
126,474
1,286,439
971,910
1,035,482

361,517
79,550
244,079
2,534
237

2,167,587
2,137,520
2,154,344
2,566,852
2,121,245

1,500,763
1,951,195
1,410,502
1,556,983
1,366,716

305,302
107,363
500,007
1,007,335
754,292

361,517
78,962
243,835
2,534
237

560,803
262,309
893,126
112,840
564,278

Utica,N.Y
Waterbury. C o n n . . .
Elizabeth, N . J
Schenectady, N . Y . .
Hoboken,N.J
,

290,553
284,487
181,004
357,581
211,338

2,866,318
1,849,010
1,934,201
3,438,993
2,910,798

1,179,672
1,166,650
999,836
1,369,364
1,344,838

1,358,185
639,281
635,252
1,461,760
1,040,777

328,461
43,079
299,113
607,869
525,183

2,901,294
1,915,809
1,821,830
3,581,679
2,847,901

1,345,626
1,440,892
994,702
1,867,793
1,383,924

1,227,207
435,074
528,015
1,106,012
840,263

328,461
39,343
299,113
607,869
623,714

255,577
217,638
293,375
214,895
274,235

77
78
79
80
81

Manchester, N . H . . .
Evansville, Ind
Birmingham, A l a . . .
Akron, Ohio
Norfolk, Va

86,084
484,413
322,131
320,773
322,311

1,669,026
1,268,072
1,389,756
2,126,683
2,438,624

956,210
1,059,857
906,677
997,630
1,341,395

619,521
149,225
380,422
398,113
469,489

93,295
58,990
102,657
730,940
627,740

1,637,304
1,195,612
1,408,916
2,027,150
2,468,238

846,467
950,634
872,038
1,012,592
1,410,460

697,542
185,988
434,221
2S3,61S
430,040

93,295
58,990
102,657
730,940
627,738

117,806
556,873
302,971
420,306
292,697

82
83
84
85
86

Fort Worth, T e x . .
Wilkes-Barre, P a .
Erie, Pa
Savannah, Ga
Peoria, 111

162,358
138,410
260,135
10,216
177,808

2,468,556
745,801
1,467,245
3,849,330
1,679,983

819,695
697,027
1,047,687
1,118,974
1,115,132

1,094,281
32,927
285,459
2,715,607
471,269

554,580
15,847
134,099
14,749
93,582

1,906,899
785,6S0
1,429,923
3,803,700
1,723,917

1,208,830
721,275
1,149,622
1,048,302
1,280,549

195,147
48,930
165,735
2,740,649
350,708

502,922
15,475
114,566
14,749
92,660

724,015
98,531
297,457
55,846
133,874

Harrisburg, P a . „ .
Fort Wayne, I n d .
Charleston, S. C . . .
Portland, Me
Terre Haute, I n d . .

539,745
491,543
668,637
198,639
378,845

1,732,821
1,286,748
1,242,856
6,734,382
932,836

1,197,625
913,345
869,710
1,619,086
766,419

361,443
206,140
319,711
4,067,469
156,319

173,753
167,263
53,435
1,047,827
10,098

1,664,195
1,156,952
1,501,595
6,695,955
881,467

1,361,201
809,367
945,845
1,684,127
799,580

129,241
180,322
502,315
3,964,001
70,282

173,753
167,263
53,435
1,047,827
11,605

608,371
621,339
409,893
237,066
430,214

East St. Louis, 111..
Holyoke, Mass
,
Brockton, Mass.
Johnstown, P a
Jacksonville, F l a . . . .

284,226
224,874
115,302
138,984
102,881

1,051,745
2,849,443
3,337,685
595,671
1,201,209

870,494
1,398,035
1,139,376
497,881
1,081,944

181,081
1,110,791
1,002,285
56,295
26,935

170
340,617
1,196,024
41,495
92,330

1,172,308
2,839,482
3,300,452
617,057
1,123,014

832,752
1,511,676
1,190,678
536,343
985,698

III

Cash on
hand at
beginning
of year.

170
340,617
1,196,024
41,495
92,330

163,663
234,835
152,535
117,598
181,076

Oklahoma City, Okla.
Bayonne, N . J .
Covington, K y .
South Bend, Ind
Passaic, N . J.,

161,352
357,175
157,369
152,842
56,453

1,920,519
2,813,342
1,081,541
1,045,307
1,721,372

1,239,419
1,063,540
711,684
734,772
533,867

676,655
1,506,130
206,447
284,047
441,402

4,445
243,672
163,410
26,488
746,103

1,838,873
2,631,785
1,029,611
1,014,564
1,691,374

1,578,906
1,353,464
722,474
723,302
632,948

255,522
962,356
152,413
264,774
312,323

4,445
315,965
154,724
26,488
746,103

242,993
538,732
209,299
183,585
86,451

413,516
293,577
176,466
682,202

1,141,870
1,347,216
884,193
2,140,090

701,631
774,588
760,230
1,061,254

276,076
446,041
79,104
594,579

164,163
126,587
44,859
434,257

1,281,408
1,154,780
939,462
2,325,814

1,019,762
810,634
793,947
1,183,506

111

156,863
126,587
44,859
484,257

273,978
486,013
121,197
496,478

Albany, N . Y
Bridgeport, Conn.
Spokane, w a s h . . .
Hartford, C o n n . . .
Reading, P a

63
64
65
66
67

m69
70
71
72
73
74
75
76

100
101

Lawrence, Mass
St. Joseph, Mo
Troy,N. Y
Yonkers,N. Y
Tacoma, Wash.

102 Altoona, P a . . . . . .
103 Mobile, Ala
104 I Allentown, P a . . .
105 P a w t u c k e t , E . I . ,




,

* For summary of receipts from public other than net revenue receipts, see page 46.
* For summary of all transfer receipts and payments, see page 47.
* For summary of payments to public other than net payments for governmental costs^ see page 46.

GENERAL TABLES.

161

TABLE 16.—SUMMARY O F R E C E I P T S A N D PAYMENTS, CLASSIFIED ACCORDING TO C H A R A C T E R
A N D O F C A S H ON H A N D A T B E G I N N I N G A N D C L O S E O F Y E A R : 1909—Continued.

OR

PURPOSE,

(For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 45.1
GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.
PAYMENTS.

Cash on
hand at
beginning
of year.

From the public.

Total.

Net re­
ceipts from
revenues.
(Table 2.)

From
divisions,
depart­
Other re­
ments,
ceipts from
offices,
public.
enterprises,
(Tables 4, and funds
6, 7,12,
of city.*
and 14.) i

To the public.

Total.

Net pay­
ments for
govern­
mental
costs.
(Table 2.)

To
divisions,
depart­
Other pay­
ments,
ments to
offices,
public.
enterprises,
(Tables 8, and funds
9,10, 11,13,
of city.*
and 15.)*

Saginaw, Mich
Canton, Ohio
Wichita, Kans
Springfield, 111
Binghamton, N. Y.,

$218,937
339,902
44,756
68,358
171,109

$1,956,493
1,404,300
1,185,206
1,399,947
1,229,547

$1,059,107
696,811
480,177
957,479
772,591

$580,802
423,894
696,429
434,719
208,198

$316,534
233,595
8,600
7,749
248,758

$1,983,611
1,339,148
1,049,698
1,351,374
1,190,243

$1,230,609
805,458
897,324
979,374
720,964

$445,432
250,214
143,924
363,767
220,521

$307,570
283,476
8,450
8,233
243,753

Lancaster, Pa
Sioux City, Iowa..*
Little Rock, A r t . . .
Springfield, Ohio...
Atlantic City, N. J.

141,109
121,667
114,444
407,223
837,027

573,449
1,154,133
1,020,095
1,317,024
• 3,981,550

491,475
792,044
664,823
745,939
1,595,403

79,818
359,276
317,374
263,421
1,520,558

2,156
2,813
37,898
302,664
865,539

665,884
1,198,165
1,091,738
1,399,679
3,581,910

623,343
768,785
653,856
846,130
1,923,821

35,335
426,567
373,609
250,906
792,500

2,156
2,813
64,273
302,643
865,589

Bay City, Mich
Rockford,Ill
York, Pa
Lincoln, Nebr
Chattanooga, Tcnn..

480,677
39,246
131,543
247,451
396,185

1,211,842
1,100,977
435,020
923,317
1,194,769

724,132
572,350
415,595
718,196
645,182

365,865
513,417
14,166
167,151
513,821

121,845
15,210
5,259
37,970
35,766

1,430,222
1,075,393
474,457
905,969
1,208,396

935,009
602,002
379,263
754,309
1,023,244

373,368
457,337
89,935
113,690
154,421

121,845
16,054
5,259
37,970
30,731

Topeka, Kans..*.
Sacramento, Cal.,
Maiden, Mass...,
Haverhill, Mass..
Pueblo, Colo

305,729
795,197
80,273
243,759
119,177

1,253,204
1,423,858
1,692,664
1,834,940
1,554,004

802,261
1,272,428
900,052
845,809
947,077

257,981
5,330
740,763
664,472
527,934

192,962
146,100
51,789
324,659
78,943

1,186,346
1,659,905
1,632,164
1,967,249
1,594,207

817,654
1,451,213
923,628
967,914
892,374

178,270
121,812
706,747
674,676
624,237

190,422
86,880
51,789
324,659
77,596

Salem, Mass
,
New Britain, Conn.
Davenport, lowa...
McKeesport, P a . . . .
Wheeling,W. V a . . .

249,986
75,837
263,142
464,819
232,175

1,244,742
1,287,213
1,365,982
1', 076,740
1,800,688

797,135
669,123
954,964
690,683
829,136

443,982
593,389
407,162
127,5S9
861,162

3,625
24,696
3,856
258,463
110,390

1,436,776
1,287,175
1,239,992
1,141,236
1,042,441

931,893
1,072,599
965,285
806,556
819,686

501,258
189,830
270,851
76,217
112,365

3,625
24,696
3,856
258,463
110,390

Augusta, G a . . . .
Superior, Wis...
Newton, Mass...
Dubuque, Iowa.
Butte, Mont

60,225
253,473
144,096
106,413
213,960

722,217
1,331,046
3,833,949
6S9,018
1,296,299

603,5S0
778,922
1,686,577
575,355
746,399

85,149
150,935
1,756,949
113.648
518,107

33,438
401,189
390,423
15
31,793

749,541
1,217,812
3,830,061
687,533
1,342,670

705,904
633,896
1,547,030
543,526
950,454

10,149
207,646
1,892,558
144,012
360,233

33,488
376,270
390,423

Chester, Pa
Kalamazoo, Mich.,
Montgomery, Ala.,
Woonsocket, R . I .
Galveston, Tex....

49,888
93,803
97,529
101,893
392,649

602,382
1,262,194
1,202,802
1,370,533
1,326,023

353,768
549,862
592,923
505,713
840,660

139,580
514,493
597,433
592,917
175,495

109,034
197,834
12,446
271,903
309,863

622,463
1,230,091
1,034,349
1,399,380
1,359,316

365,460
604,067
873,145
494,270
913,703

147,969
432,514
148,758
633,207
135,745

109,034
193,510
12,446
271,903

Fitcbburg, Mass..
Racine, AN is
Elmim,N.Y....
Quincy, 111
Knoxville, Term.

46,796
104,893
114,113
110,499

97,083

2,614,858
773,860
744,450
671,882
2,838,397

1,271,621
584,162
549,095
526,675
623 854

753,288
160,036
134,506
120,240
2,022,059

29,612
60,849
24,967
192,484

2,534,923
801,543
781,226
649,540
2,818,443

731,648
599,754
514,634
409,734
2,420,516

1,213,326
171,182
205,743
215,550
184,501

30,612
60,849
24,206
213,426

Newcastle, Pa
Macon, Ga
Auburn, N. Y
West Hoboken, N . J .
Joliet, 111

95,989
40,145
132,811
110,788
82,436

509,449
547,760
1,736,002
822,705
807,236

449,231
330,901
647,539
438,223
497,444

60,218
106,476
653,007
369,430
293,932

60,383
435,456
15,047
15,860

528,315
523,516
1,594,512
773,273
819,225

437,290
333,330
761,595
478,927
538,864

91,025
124,753
377,643
279,299
264,572

65,383
455,274
15,047
15,789

Taunton, Mass.
Everett, Mass..
Oshkosh.Wis..,
Chelsea, Mass...

66,936
42,070
22,356
156,589

1,545,464
1,445,794
764,702
1,930,962

712,449
680,184
466,630
727,384

553,111
276,218
291,432
577,565

279,904
489,392
6,640
626,013

1,481,386
1,407,389
773,433
2,045,540

710,305
630,524
431,678
1,162,425

491,177
287,473
285,165
257,102

279,904
439,392
6,640
626,013

Joplin, Mo
La Crosse, Wis
Newport, Ky
South Omaha, Nebr..

190,206
174,935
76,917
439,870

507,631
931,996
840,337
461,355

416,937
506,966
365,078
452,723

50,327
341,806
209,034
8,532

40,367
83,224
266,225
100

617,472
816,986
802,838
593,013

479,759
535,534
394,781
558,537

97,346
198,228
115,903

39,376

40,367
83,224
292,154
100

San Juan, P . R .

396,458

667,929

534,171

102,713

31,045

1,075

617,260

32,770

31,045

i For summary of receipts from public other than net revenue receipts, see page 46.
« For summary of all transfer receipts and payments, see page 47.
* For summary of payments to public other than net payments for governmental costs, see page 46.

50054°—12




11

31,933

FINANCIAL STATISTICS OF CITIES.

162

TABLE 17.-MTJNICIPAL SERVICE ENTERPRISES: PAYMENTS FOR EXPENSES, RECEIPTS FROM THE PUBLIC, AND
EXPENSES DISTRIBUTED TO CITY DEPARTMENTS AND ACCOUNTS: 1909.
[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 78. For a text discussion of this table, see page 47.]
BECE1PTS AND DISTRIBUTED EXPENSES.

PAYMENTS FOB EXPENSES.

CITY, AND KIND OF ENTERPRISE.

Total pay­
ments for

Grand total.
Group
Group
Group
Group

I...
II..
III.
IV..

Payments to divisions, funds, and ac­
counts of government of city (service
transfers).
Payments to
public.

For services
and materi­
als.

For interest.

For deprecia­
tion.

Total re­
ceipts and
distributed
expenses.

Expenses
distributed
to accounts
of govern­
ment of city.

Receipts
from
public.

$1,400,691

$1,363,969

$6,020

$17,812

$12,890

$1,402,516

$49,536

$1,352,980

890,517
293,019
39,173
177,982

882,472
276,741
39,173
165,583

4,320
1,025

1,306
12,082

2,419
3,171

31,243
16,905

875,365
258,752
41,255

675

4,424

7,300

906,603
275,657
42,302
177,949

1,047

341

in, em

GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
1 New York, N. Y.:
2

Electric light systems
"Waterworks shop
4 St. Louis, Mo.:
Industrial
school bakery
5 Boston, Mass.:
Printing department
City recordr
8 Pittsburgh, Pa.:
Electric light system
12 Cincinnati, Ohio:
15 New Orleans, La.:

...

..

$71,463

$71,463

$71,463

72,508
182,598

72,508
182,551

70,696
15O,0S2

$47

45,526

1,260

44,266

4,601
259

192,375
3,960

37,259

5

160,261
596

184
4,084

90,842
149,568

90,842
145,843

53,999

53,999

53,999

67,150

67,150

74,447 i

$1,306

90,842
148,358

90,842
148,35S

$2,419

64,097
138,855

196,976
4,219

37,264
160,445
4,680

:

$71,463
$6,599
11>227

53,999
7,297

C7,150

$47,512

GROUP n.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
Indianapolis, Ind.:
Asphalt repair plant..
Denver, Colo.:
City shop
Columbus. Ohio:
Electric light system.
Omaha, Nebr.:
Asphalt repair plant.
Grand Rapids, Mich.:
Electric light system.
Nashville, Term.:
Electric light system.
Dayton, Ohio:
Asphalt repair plant.

$63,079

$62,004

$59,968

$12,456

29,885

29,768

$117

11,303

2,385

8,918

49,288

49,277

11

51,085

1,300

49,785

21,449

21,449

42,451

34,273

66,867

59,970

20,000

20,000

$1,075

5,007
897

$3,171

6,000

21,624

175

21,449

44,810

5S9

44,221

66,867

66,867

20,000

20,000

GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.
St. Joseph, Mo.:
Electric light system.
Fort Worth, Tex.:
Electric light system.
Paving plant

$23,613

$23,613

$23,887

$274

$23,613

15,279
281

15,279
281

18,134
281

773

17,361
281

GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.
109 ! Springfield, HI.:
113 ; Little Rock, Ark.:
!
Electric light system
119 Lincoln, Nebr.:
E lectric
light system
121 Topeka,
Kans":
130 Wheeling, W. Va.:
133 Newton, Mass.:
137 Kalamazoo, Mich.:
140 Galvestont Tex.:
148 Auburn, N. Y.:




$32,863

$32,863

$32,863

11,978

11,978

12,218

$240

11,978

29,188

16,789

29,298

90

29,208

13,346
4,327

13,346
4,327

13,346
4,327

13,346
4,327

27,831 i

27,831

27,831

27,831

4,443

4,443

17,579

17,579

17,192

23,636

23,636

23,636

12,791

12,791

12,795

$675

$4,424

»$7,300

4,443 !

i
1

Includes $700 allowance for taxes.

$32,863

4,443
7

17,185
23,636

4

12,791




FINANCIAL STATISTICS OF CITIES.

164

TABLE 18.—AMOUNT OF SPECIFIED ASSETS AND VALUE OF
[For a list of the cities arranged alphabetically by states, with the number
ASSETS OF PUBLIC TRUST FUNDS FOE
MUNICIPAL USES.

ASSETS OF SINKING FUNDS.

Aggregate.

General
city cash.
Total.

Grand total.
Group I
Group II
Group III
Group IV

53,610,484,930

$160,897,479

2,703,513,892
449,142,811
306,244,919
146,533,308

100,055,845
33,647,818
18,062,927
9,130,889

Cash.

City
securities Other in­
(par value). vestments.

Total.

$424,576,223 529,360,493 $373,209,103 $22,006,617 $63,021,176
351,498,583
41,040,725
20,859,777
11,177,133

18,963,299 325,072,678
4,207,363 30,377,352
4,619,2S4 11,348,514
1,570,552 6,410,564

7,462,611
6,456,010
4,891,979
3,196,017

58,925,478
3,814,435
3,136,064
2,145,199

Cash.

City
securities Other In­
(par value). vestments.

$4,103,469 «17,367,734 $40,544,973
3,037,912 14,7S5,756 41,101,810
547,174
970,550 2,290,711
390,915 1,231,256 1,463,893
132,468
324,172 1,688,559

GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
NewYork,N.Y..
Chicago, 111
Philadelphia, P a . .
St. Louis, Mo

$1,333,289,950
202,875,496
267,625,531
77,058,119

$12,739,185
12,716,198
20,370,744
9,601,234

$237,807,636
5,171,240
10,642,848
922,824

$5,439,576 $232,368,060
5,171,240
60,648 10,5S2,200
922,824

Boston, Mass
Baltimore, Md
Cleveland, Ohio...
Pittsburgh, P a . . . .

200,012,433
70,186,230
73,417,131
110,370,650

3,501,116
251,840
9,848,722
4,255,692

37,961,033
20,251,976
2,001,820
12,266,579

2,556,953 34,904,130
27,244 15,420,894
516,368 1,381,520
2,380,857 9,885,722

Detroit, Mich
Buffalo, N. Y
San Francisco, Cal.
Cincinnati, Ohio...

43,684,485
37,041,966
44,281,057
100,234,162

1,623,231
1,848,619
10,023,712
0,969,534

3,880,832
3,376,870

444,937
82,734

3,154,250
2,301,106

8,893,701

1,185,230

7,703,471

Milwaukee, W i s . . .
Newark, N . J
New Orleans, L a . .
Washington, D. C.

25,234,804
60,380,530
28,028,286
34,787,007

634,854
3,025,141
2,387,732
258,291

59,227
8,204,474

59,227
57,983

57,478

57,478

$2,494,603
13,707,003
23,859,043
2,836,197

$572,353
994,827
441,270
43,771

$1,894,000
911,120
4,718,800
487,327

$23,250
11,801,056
23,693,973
2,305,099

$500,000
4,797,838
103,932

5,190,183
1,212,393
707,990
20,417

723,571
1,993
91,840
417

3,514,925
1,210,400
299,000

946,687

231,645
993,030

87,710
562,520
85,433
2,056,469

2,210
74,340
39,433
27,224

3,000
232,830
841,594

82,500
205,350
40,000
1,187,651

282,063
119,571
642,442
61,441

2,063
13,521
2,933
1,141

80,000
60,000
459,460
23,300

$178,307
8,890
88,040
961
276,956

$9,807
8,890
40,074
961
20,294

$18,000

$150,500

"37*666"

*"i6,"966

22,000

"*234,"662

2,480
12,874
77,095
199,252
3,999

390,000

207,000

36,480
12,874
775,478
331,527
34,199

40,000

114,714
8,403
99,840
73,402
587,209

2,514
903
3,340
10,252
14,255

112,200
7,500
28,000
37,650

9,883
18,224
139
13,431

34,800
15,000

46,000
515,519
1,000
13,000

7,360,325

317,150
20,000

200,000
46,050

180,044
37,000

GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
Minneapolis, Minn..
Los Angeles, Cal
Jersey City, N. J
Kansas City, Mo
Indianapolis, Ind...

$26,268,310
30,302,617
20,854,460
25,740,033
8,974,444

$1,673,600
4,410,692
1,186,085
1,312,618
1,001,234

$3,165,373
274,848
, 5,191,090
877,933
12,274

$47,748
106,848
36,339
249,933
12,274

$2,086,300
168,000
5,154,751
573,000

Louisville, Ky
Seattle, Wash
Providence, R. I
Rochester, N. Y
St. Paul, Minn

20,913,103
28,904,387
23,047,434
18,265,643
17,741,099

1,820,982
5,002,682
460,631
1,057,686
1,113,030

1,893,3S6
77,003
5,978,854
805,337
417,570

585,286
77,003
296,816
413,387
14,670

1,313,100
5,682,038
392,000
195,900

Denver, Colo
Portland, Oreg
Columbus, Ohio
Toledo, Ohio
Worcester, Mass

14,985,060
19,096,444
17,023,095
12,522,785
17,746,991

909,586
2,036,417
893,102
1,619,441
415,243

417,988
534,413
4,379,956
1,767,319
3,741,636

227,173
201,556
94,976
37,336

154,000
307,240
4,178,400
1,672,343
3,664,300

Atlanta, Ga
Syracuse, N . Y
New Haven, Conn..
Scranton, Pa
Paterson, N. J

9,483,391
12,897,840
5,714,133
4,362,030
4,413,318

287,304
1,264,181
225,045
215,501
82,519

877,753
1,267
80,869
661,890
693,879

123,753
1,267
909
355,890
361,854

Omaha, Nebr
Fall River, Mass
Memphis, Tenn
Richmond, Va
Oakland, Cal

8,621,449
10,471,872
12,395,988
16,059,204
12,280,029

1,160,468
200,639
1,082,187
1,419,546
274,682

401,850
2,132,433
144,720
2,020,312

110,850
113,933
144,720
112,787

Grand Rapids, Mich.
Nashville, Tenn
Lowell, Mass
Cambridge, Mass....
Dayton, Ohio

6,278,684
10,580,808
10,266,291
15,367,308
6,959,511

930,210
660,972
198,107
120,046
613,382

189,016
112,436
959,939
3,123,152
201,179

60,393
112,436
2,397
7,352
33,489




$1,031,325
55,000

34,000

266"

307,783
132,275
30,000
68,500
25,500
572,954

754,000

232,025

91,238
543,743
1,139
31,431

291,000
330,000

1,688,500

32,292
52,901

3,292
1,301

12,000
50,000

17,000
1,600

1,896,525

livedo

59,546
38,135

546
38,135

18,000

41,000

61,318
3,700
148,935
46,896
70,731

43,718

14,000
3,700
35,200
40,500
66,800

109,491
3,761

79,960
306,000

128,623
12,542
955,000
161,690

945,000
2,160,200
6,000

! 5 ? c l u d e s $29,000,000, the value of a gas-supply system owned but not operated by the city.
* The value ot Cincinnati Southern Railway owned but not operated by the city.

4,294
2,635
3,981

3,000

GENERAL TABLES.

165

PUBLIC PROPERTIES AT CLOSE OF YEAR: 1909.

ASSETS OF PUBLIC TRUST FUNDS FOR NONMUNICIFAL USES AND
OF PRIVATE TRUST FUNDS.

ASSETS OF INVESTMENT FUNDS AND MISCELLANEOUS INVESTMENTS.

Cash.

Total.

$71,951,164
66,449,071 1
2,523,584
1,644,394
1,334,115

$397,960

$792,475

206,904
51,509
86,072
53,475

III

Other
investments.

Total.

$11,726,002

$70,760,729
65,791,667 1
2,456,075
1,432,199
1,080,788

City
securities
(par value).

Cash.

8*, 353,949 j
2,143,020
973,399
255,634

$6,077,727

Value of public
properties.

Other
Investments.

$2,928,450

(Table 190

$2,719,825 1

$2,873,312,886

1,545,123
642,060
498,442
134,200

2,123,230,961
365,973,229
261,568,358
122,540,338

$1,391,804

$1,073,758,689
170,740,354
177,584,874
63,318,450

1
2
3
4

153,033,546
48,435,261
60,496,621
93,833,630

5
5
7
g

396,269

38,092,712
31,253,957
34,171,912
46,840,330

0
10
11
12

10,000

24,008,660
49,031,344
24,721,246
33,909,375

13
14
15
16

|

$21,251,030
24,593,838
14,389,245
23,548,571
7,302,814

17
18
19
?0
?1

!
[

16,212,255
23,767,926
15,362,294
15,601,202
16,176,300

7?
73
?4
?•;
?6

I

13,520,063
17,116,211
11,318,347
8,837,198
12,863,118

?8
99
30
31

8,318,334
11,521,143
4,858,064
3,483,500
3,695,852

V
33
34
3")
36

6,682,005
8,008,547
11,169,081
12,666,000
11,967,212

37
38
39
40
41

5,098,138
9,803,700
8,897,710
11,989,362
6,074.169

4?
43

1,744,435
785,347
317,724
80,944

GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
$273,434 j
219,244
30,093,257 |
369,200 !

$193,997
12,257
650

$273,434
25,247 !
»29,815,500 ,
368,650 1

$265,500

|
2,519 <

2,519

35,666,666

*35 f 000,000

250,000

250,000
185,000

241,417

56,417

$6,216,403
321,457
74,765
10,214
326,510 j
32,291 1
361,978
332

$3,654,159
320,457
73,215
3,214

$1,170,446
1,000
1,500
7,000

200,484
91
361,978
332

126,026
32,200

474 f i28 \

77,859

35,449 j
500,422 j

35,449
337,153

60

153,269 i

1
GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.

$i,666,666

$i,666,666

950,000
43,902
233,538
£8,573

$48,573

3

214,635 |
4,050

50

$14,349 |
381,166

116,552

950,000
43,902 |
233,638 j
10,000 1 ]

246,639 1
411,268

5,673
346,268
22,709

2i4,635
4,000

22,709
1,000
331,850
10,790
135,735 1

1

19,961 1
1,412

16,886

$16,000

SS6

2,666

9,637

9,637
268,089

61,550
87,852




i"

i264,6i4

$239,266
60,000

i,7o6
15,000

3,200
135,735

i9,961
1,412

327,948
77,352

2

*

6,871
4,090

59,859
77,352

i,s66

2,666

1

$14,349

*

1

City
securities
(par value).

City nun

For a text discussion of this table, see page 48.}

111

assigned to each, see page 78.

i,s66
2
1,000
86,450

i
»Includes $110,000, the value of gas mains owned but not operated by the city.

60,650
1,402

n

44
45
46

FINANCIAL STATISTICS OF CITIES.

166

TABLE 18.—AMOUNT OF SPECIFIED ASSETS AND VALUE 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 IN 1909.
ASSETS OF PUBLIC TRUST FUNDS FOR
MUNICIPAL USES.

ASSETS o r SINKING FUNDS.
Aggregate.

CITY.

a

General
city cash.
Total.

Cash.

3
47 Albany, N. Y
48
49
50 I Btartfordf, C o n n . . . . . . . . . . . . . .
51

51,524,793
465,996
6,085
1,656,775
316,122

$282,341
5,996
6,035
519,854
131,522

$9,847,623
4,343,360
7,214,011
12,553,096
6,335,869

1419,917
383,787
304,905
255,964
454,413

6,706,631
4,569,584
9,771,048
5,670,787
5,386,916

223,411
413,408
198,770
268,581
437,109

1,498,806
467,604
1,711,226
620,667
354,902 |

12,182,772
8,453,049
4,622,390
11,067,456
4,229,129

792,735 j
236,007 1
277,329 I
1,150,904
527,458

33,826 i
1,224,006
69
714,592 !

33,826
97,006
69
85,842

4,338,723
3,396,635
7,631,862
6,952,714
8,273,186

10,121
854,326
165,934
128,271
765,032

178,271 1
11,266 |
193,311
248,427
227,146 j

11,266
150,138
4,227
26,841

5,302,018
8,094,094
4,145,734 I
4,296,712
2,576,167

514,017
193,791
893,126
112,674
508,209

127,837 |
92,221 !

20,624
67,221

41,252 i

41,252

1

$524,952
460,000
544,973
184,600

5,000

802,500

324,500

4,054
27,405
7,368

320,500

308,250

4,054
7,2SS
168

43,173
244,200
200,305

8,091
20,647
51,979
132,095
131

91
1,598
42,461
29,595
131

7,000
10,000
9,518

107,263
25,000

237,973
1,297

26,167
1,297

57,377

Youngstown, Ohio
Diiluth, M i n n „ ,
Houston, Tex
Somerville, Mass
Kansas City, Kans

72
73
74
75
76

Utica,N.Y
Waterbury, Conn
Elizabeth, N . J
Schenectady, N . Y
Hoboken, N . J

2,413,095
7,488,745
1,839,968
4,981,085
3,465,023

225,912
132,103
232,688
132,311
246,083

24,761
215,311
299,203
587,072 1,
39,883 i

18,783
69,811
55,384
56,007
19,383

77
78
79
80
81

Manchester, N . H

5,902,861
4,436,196
2,727,453 I;
2,616,191
5,646,888

117,806
527,899 !
297,394
404,149
269,362

716,8S5
571 1
19,865 1i
174,885 !
911,135 !

571
4,865
10,854
23,335

15,000
164,031
887,800

82
83
84
85
86

Fort Worth, Tex
Wilkes-Barre, Pa

5,446,815
3,431,443
6,343,377
7,994,931
3,157,878

605,589
53,332
84,250
55,846
115,472

118,426
49,449
385,861

118,426
29,449
213,207

20,000
172.654

Harrisburg, P a
88 1 Fort Wayne, Ind
89 Charleston, S, C
90
91 Terre Haute, Ind

4,412,878
4,137,862
2,759,351
7,774,213
2,249,904

403,858
444,923
367,487
196,874
389,648

399,734
95,078
33,726
747,784
34,722 1

192,434
57,463
22,626
40,050
34,722

92
93
94
95
96

1,968,327
5,819,123
4,711,805
2,052,218
2,600,026

42,537
101,304
137,722
74,394
162,972

121,126
359,931
624,903
182,204

121,126
133,531
14,403
43,204

2,654,397
2,772,764
3,264,851
3,259,362
1,400,258

242,998
355,713
195,875
139,578
86,417

427,369
13,424
5,635
14,013

i83,6i9

244,350 j

13,424
5,635
34

13,979

3,834,838
5,629,013
2,627,211
6,432,998

149,229
374,081
39,999
166,873

205,749
111,932
143,193
2,072,621 1

124,749
111,932
81,193
285,264

97

E a s t St. Louis, 111
Holyoke, Mass
Brockton, Mass
Jacksonville, Fla
Oklahoma City, Okla

98 1 Bayonne, N . J

99
100
101

Covington, K y
South Bend, Ind

102
103 Mobile, Ala
104 Allentown, Pa
105 Pawtucket, R. I




i

8,07i

6,952

117,100

67
68
69
70
71

87

1

$47,100
6,000
4,200
23,481

19,414

Lawrence, Mass
St. Joseph^ M o . . . .
Troy; N . Y
Yonkers, N. Y
Tacoma, Wash

Akron, Ohio
Norfolk, Va

sis

n,i77

62
63
64
65
66

., .

$24,559

45,414

Salt Lake City, U t a h
L y n n , Mass
Wilmington, D e l .
Springfield, Mass
D e s Moines, Iowa

2|871

$117,752
8,800
5,015
148,154

City
Other i n ­
securities
(par value). vestments.

392,277
56,191

57
58
59
60
61

I

591,943

Cash.

85,300

N e w Bedford, Mass
Camden, N . J
Dallas, T e x . .

I

$717,500

Total.

i,537,347
29,600

259,876 1 1,153,630
26,000
441,604
173,000
879
465,735
125,332
143,250
211,652

£2
53
54
55
56

Trenton, N . J

|

City
Other in­
securities vestments.
(par value).

175,400

8,391

486,300

230,585

:

8,071
207,300
11,000

139,900
445,500
139,000

37,615
100
707,734

86,500
165,000

93,274
278,124
16,336 1
30,077
8,769
21,815
29,546

i3,546

16,000

105,207
1,000

5,303

57,804

30,850

i5,750

216,782

io,33i

5i,i20

21,000
258,000 j
47,800

is,ii7
200
1,000
9,049 |

154,429
5,415

10,588
10,8S2
15,774
5,303
26,577
8,769

549,511
335,826
27,278

117,721

i62,500

m

5,581
10,588
5,978
145,500
243,819
531,065
20,500

5,000
7,000

$46,093
2,800

33,750
35,000

53,642
227,350
11,033
3,500
21,815

42,i66
1,000

1

19,512
19,785

i5Fioo
60,100

146,35i

464,500
312,326

31,603
65,226
23,500
21,493

3,000

2,666

5,785

6,410

410

i§,io4

18,104

27,ii6

10,059 |

4,ii3

4,ii3

i7,6si

81,000

62,666
1,717,357

76,666

"1
i

GENERAL TABLES.

167

PUBLIC PROPERTIES AT CLOSE OF YEAR: 1909—Continued,
assigned TO each, see page 78. For a text discussion of this table, see page 48.]
GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.
II
ASSETS OF PUBLIC TRUST FUNDS FOR NONMUNICIPAL USES AND
OF PRIVATE TRUST FUNDS.

ASSETS OF INVESTMENT FUNDS AND MISCELLANEOUS INVESTMENTS.

City
securities
(par value).

Cash.

Total.

Other
investments.

Total.

City
securities
(par value).

Cash.

|

£
Value of public
properties.

sa

(Table 19.)

5

Other
Investments.

;

$i,i83

$i,iS3

SI,284 j

$34

1,188
38,807
157,336 1

1,188
315
21,977

$26,735

$1,250

4,666

4,666

32,493 I

493

32,000

250,000

250,000

8,266 !
222,806 |

8,266
5,656

60,760

91,127
1,280
19,828

1,280
4,136

90,666

66,666

199,600

199,500

500

500

60,000
61,026

60,000
10,345

4,229

91,127
15,692

4,229

650!

660
43,000

$7,680

336,666;

336,000

10,700

10,700

99,30i
9,258

99,301
9,258

173,260
7,177
712

7,i77
712

226,500

226,500

33,128
i6,754
59

i42
59

3, " 2

950
3,425

950
3,425 l

1

*

96,099

i66,666

100,000
4,000

4,000

j

15,023

52
53
54
55
56

11,093,891
6,742,825
4,337,624
9,201,960
3,701,671

57
58
59
60
61

4,051,118
2,509,116
7,200,810
6,443,921
7,248,827

ff>
63
64
65
66

4,422,141
7,806,785
3,162,608
4,178,457
2,011,889

67
68
69
70
71

1,864,648
6,863,207
1,291,241
4,231,625
3,169,638

72
73
74
75
76

3,563,407
3,447,300
1,808,627
6,442,063
1,798,197

7,500

2,300

2,300

4,937,812
3,649,765
7,311,439
4,725,348
4,558,412

4,823,095 77
3,809,978 78
2,409,482 i 79
1,931,950 ! 80
4,129,391 81

59,260

33,i28
40,912




114,000

47
48
49
60
51

4,712,100 82
3,297,812 j 83
5,873,266 84
7,839,784 85
2,808,295 86

33,800

12,079
66,313

40,912

i5,023

i66,506

132,666

32,666

45,879
66,313

38,492
108,624

$7,785,161
3,484,777
6,898,006
10,489,736
5,665,334

1

28,3i3

28,3i3

40,228

40,228

96,099

1,804,664
5,130,438
3,940,345
1,793,320
2,418,950

87
88
89
90
91
92
93
94
95
| 96

2,315,300 97
1,989,682 98
2,955,552 99
3,084,726 100
1,299,828 101
3,479,860 102
5,143,000 103
2,444,014 104
4,134,140 106

168

FINANCIAL STATISTICS OF CITIES.
TABLE 18.—AMOUNT OF SPECIFIED^ASSETS AND VALUE 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 1909.
ASSETS OF PUBLIC TEUST FUNDS FOR
MUNICIPAL USES.

ASSETS Or SINKING FUNDS.

Aggregate.

General
city cash.
Total.
$83,426
59,143

Cash.
$40,026
59,143

106
107
10S
109
110

Saginaw, Mich
Canton, Ohio
Wichita, Kans
Springfield, 111
Bingham ton, N. Y .

$3,385,635
3,197,717
1,847,624
2,788,614
4,445,003

$136,528
342,300
176,714
106,625
163,844

111
112
113
114
115

Lancaster, Pa
Sioux City, Iowa...
Little Rock, A r k . . .
Springfield, Ohio...
Atlantic City, N. J .

2,588,729
2,317,401
1,583,863
3,550,497
6,201,919

48,450
75,625
42,801
296,086
1,100,220

23,203
1,192,947

110 Bay City, Mich
117 Rockford,Ill
118 York, Pa
119 Lincoln, Nebr
120 Chattanooga, Tenn.

2,757,712
2,216,886
1,573.338
3,089,050
1,900,799

205,872
64,827
55,446
251,868
379,138

56,425

56,425

188,960
12,931
54,314

36,660
12,931
2,317

City
securities Other in­
(par value). vestments.
$43,400

21,722

1,514

1,514
6,957
136,447

16,246
987,000

2,410,662
5,521,270
4,062,582
4,148,662
3,817,494

242,152
557,592
60,437
110,399
63,974

103,679

103,579

677,113
583,501
101,000

15,513
1,051
15,000

126
127
128
129
130

Salem, Mass
New Britain, Conn.
Davenport, Iowa...
McKeesport, Pa
Wheeling, W. Va...

3,847,578
4,557,741
2,183,107
3,016,573
5,390,195

47,546
75,875
271,588
151,900
916,293

137,562
117,544
345,933
71,801

117,544
241,933
71,801

104,000

131
132
133
134
135

Augusta, Ga
Superior, W i s . . .
Newton, Mass...
Dubuque, Iowa.
Butte, Mont

3,882,759
1,578,243
8,190,042
1,952,518
1,253,461

32,901
246,508
144,072

111,658
2,502,382
32,933
17,762

111,658
2,471
32,933
17,762

1,580,450

136
137
138
139
140

Chester, Pa
Kalamazoo, Mich..
Montgomery, Ala.
Woonsocket, R. I .
Galveston, Tex

1,009,407
1,951,222
3,688,282
2,580,965
4,676,356

12,783
58,084
265,982
34,784
293,513

132,443
123,157

16,348
67,157

116,100
56,000

570,907
377,843

37,930
65,843

443,000
312,000

141
142
143
144
145

Fitchburg, Mass...
Racine, Wis
EImira,N.Y
Quincy,Ill
Knoxville, Tenn..

3,933,442
1,162,071
1,299,287
1,863,267
2,424,325

46,483
72,334
67,707
102,364
108,404

464,400

73,513

390,887

7,394
23,576

7,391
8,638

146
147
148
149
150

New Castle, Pa
Macon, Ga
Auburn, N. Y
West Hoboken, N. J.
Joliet,Ill

893,697
818,589
2,124,057
661,720
1,856,001

74,812
12,189
258,587
127,323
70,447

2,311
283,200
22,934
32,897

151
152
153
154

Taunton, Mass.
Everett, Mass..
Oshkosh, Wis..
Chelsea, Mass..,

3,974,385
2,049,425
961,275
3,070,939

95,649
62,954
3,940
42,011

864,074
340,993

155
156
157
158

Joplin, Mo
La Crosse, Wis
Newport, Ky
South Omaha, Nebr.,

824,265
2,252,626
1,919,416
1,330,612

63,483
284,900
77,081
303,212

11,882
282,423
38,335

*37,*335'

San Juan, P . R..

1,651,741

137,735

234,141

234,141




74,445
149,827

99,100
130,000
1,000

562,500
452,450
86,000
136,562 |

919,461

89,977

4,933

2,311
52,200
854
32,897

145,000
22,080

86,000

35,365
15,498

198,000
323,000

630,709
2,500

1,101,001
11,882

$3,165
3,611
2,550
306
3,419

35,839

234

373,253

20,325

41,397

311,536

179,000
1,000

$84,425

$20,813

1,000

29,976

33,500

2,055

1,219

"i5,"2ii'

15,300

300

27,956

25,856
1,558
12,597

1,553
362,483
149,354

103,423

2,000

"is'ooo"
2,100
300
1,530

349,586
147,774

205,157
5,769

6,035

199,122
5,769

76,623

1,623

75,000

8,541
67,741

8,541
1,441

3,500

62,800

4,160

4,160

10,000

1,101,001

City
securities Other In­
! (par value). vestments.

$3,165
103,849
2,550
306
34,395

1,219
3
17,211
51,997

Topeka, Kans
Sacramento, Cal.,
Maiden, Mass
Haverhill, Mass..
Pueblo, Colo

Cash.

$69,500

152,300

121
122
123
124
125

Total.

3,676

676

1,332
21,800

332

330,173
14,437
53,952
1,404
20,000

6,730
4,871

19,033

8,609

4,152

804

2,000

1,000
1,000
21,800

24,380

13,500

349,063

9,616
41,300
600
20,000
10,474

1,000

1,000
92,635
24,175

9,635

5,045

5,045

83,000
15,000

*9,"i75

GENERAL TABLES.

169

PUBLIC PROPERTIES AT CLOSE OF YEAR: 1909—Continued.
assigned to each, see page 78. For a text discussion of this table, see page 48.]

ASSETS OF PUBLIC TBUST FUNDS FOE NONMUNICIPAL USES AND
OF PEIVATE TRUST FUNDS.

ASSETS OF INVESTMENT FUNDS AND MISCELLANEOUS INVESTMENTS.

City
1
securities
(par value).

Cash.

Total.

562,111

$6,281

6,500
103,450

Other
Investments.

Total.

$55,830
$6,500

21.42S

City
securities
(par value).

Cash.

$9,319

$5,819

i,666

1,000

496

496

i,2oo

1,200

Value of public
properties.
Other
investments.

$3,500

(Table 19.)
$3,091,086
2,637,425
1,667,360
2,675,183
4,121,592

j

82,022

i

^

i,268

396 j
31,225
19,000

1,268

18.000
19,000

95,602

3.487

1

803

S03

1

1,000

1,000

396
13,225

85,166
1,451

2,i66

92,115

11.393 1
15,990

8S4

6,490 i
700 i |

6,490
700

j

j

j
622,200

515 ;

6,665

$77,000
1,451
10,509
15,990

5io

665

1,000

5,000

622,200
30,319

30,319
326,iS5

1i

i,2o6

25,000
1,003

2,494,196
2,152,056
1,311,721
2,822,983
1,451,244

116
117
118
119
120

2,035,975
4,962,120
2,876,987
3,272,732
3,633,520

121
122
123
124
125

3,487,880
4,322,545
1,793,975
2,512,250
4,324,773

126
127
128
129
130

3,849,858
1,211,536
5,475,847
1,844,625
1,031,712

131
13?
133
134
135

860,500
1,763,316
3,422,300
1,973,942
3,361,000

136
137
138
139
140

3,012,062
1,075,250
1,148,000
1,425,950
2,272,345

141
14?
143
144
145

816,574
523,200
1,817,202
501,500
1,771,554

146
147
148
149
150

2,981,537
1,630,350
864,700
1,903,752

151
152
153
154
1.55
1.56
157
158

6,25i

6,25i

32,125
15,123

2,023

5,000

5,000

718,900
1,654,250
1,804,000
1,026,200

11,436

11,436

1,257,438

14,000

25,000

111
112
113
114
115

5,478

t
25,000
26,003

19,150

1,200

32,125
8,000

5,166

j

1
i




10,991

106
107
108
109
110

2,504,440
2,239,769
1,541,062 ]
2,856,750 j
3,908,752 !

24,628
303,876

22,279

14,666 1

10,991

6,000

City num ber.

||

GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.

FINANCIAL STATISTICS OF CITIES.

170

TABLE 19*—VALUE AT CLOSE O F Y E A R OF P R O P E R T I E S

[For a list of the cities arranged alphabetically by states, with the number

LAND, BUILDINGS, AND EQUIPMENT OF DEPARTMENTS.

Total.

$1,780,719,529

Grand total.

1,353,152,422
212,242,001
147,501,494
67,823,612

Group I
Group II
Group HI
Group IV

General
government.

Police de­
partment.

'Fire de­
partment.

Refuse dis­
Asylums, General and
posal plants Sewer and almshouses,
and prop­ highway de­ and other contagious
disease
erties of
charitable
hospitals.
health de­ partments. institutions.
partment.

Jails and
reforma­
tories.

Schools.

$158,446,435 $27,656,383 $79,037,708 $4,735,023 $11,435,680 $50,522,380 $33,798,472 | $24,678,210 $469,633,470
119,942,244
18,913,760
13,647,163
5,943,268

20,880,859
3,098,899
2,641,518
1,035,107

42,126,557
16,691,669
13,314,983
6,904,499

2,478,276
1,412,617
584,080
260,050

5,645,182
2,598,122
2,047,220
1,145,156

46,513,279
1,796,612
1,747,228
465,261'

26,582,529
5,054,809
1,159,194
1,001,940

22,132,417 284.126,689
1,871,718
80,655,792
522,025 68,146,361
152,050 36,7&4,TJ5S

$11,252,480
2,334,035
1,790,000
1,060,660

$7,265,293 $109,348,813
2,433,768
39,883,512
2,350,000
21,482,630
259,000
13,037,600

GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
1

o

3
4

$676,737,357
113,642,270
104,997,874
35,613,450

N e w York, N . Y
Chicago, 111
Philadelphia, P a

H Boston, Mass
6 Baltimore, M d . .
7
ft Pittsburgh, P a
q
10
11
1?
13
14
15
16

Detroit. Mich.
Buffalo, N . Y
^irwinTmti, Ohio,,
Milwaukee, Wis
Newark, N . J
Washington/D. C

...

$18,711,104
$7,094,911
17,050,435 1 2,313,426
5,225,000
27,700,000
580,000
4,622,000

$9,451,130
3,080,324
5,699,900
1,784,000

108,883,716
26,077,999
46,183,263
59,097,181

7,242,900
5,356,877
7,438,682
6,223,820

1,114,500
573; 432
490,000
436,342

2,930,600
2,346,834
1,183,040
2,288,872

26,916,240
19,143,574 1
33,143,776
28,252,195

4,346,675
1,799,927
5,407,000
3,733,075

553,000
429,379
489,750
315,000

2,495,162
1,299,113
2,763,500
1,900,000

17,173,660
28,072,144
11,142,119
18,075,604

1,928,400
4,550,066
1,050,000
2,781,283

484,800
360,552
89,485
332,2S2

1,620,000
1,494,718
716,000
1,073,364

50,000

115,000

$27,915,509
3,482,250
3,050,000
755,500

270,488
253,843

2,405,386
23,000
92,488
260,547

1,799,020
721,811
731,623
1,591,556

3,935,900
94,108
552,000
169,350

2,792,700
435,0S7
317,984
1,828,311

19,805,900
5,178,786
10,157,790
15,278,282

8,000
90,000

98,396
116,550
52,250
250,000

843,000
173,492
684,112
873,712

78,122
408,307
832,964
3,055,813'

446,290
622,789
302,000
750,000

6,279,835
6,952,981
7,417,700
8,369,700

130,000

100,000
26,400
50,000
120,476

636,000
3,008,769
70,000
176,925

270,680
535,000

190,800
521,643
847,000
769,752

4,630,000
5,690,700
2,731,500
7,880,960

$426,085
50,180
333,000
867,858
357,828

$128,754
38,485

$4,700,173
3,909,831
4,094,905
4,391,973
3,509,380

519,000
15,078
21,780
59,972

660,000
5,169

$1,608,837
67,108

$1,753,183
181,506

213,110

GROUP IX—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.

37

Minneapolis, Minn..
Los Angeles, Cal
Jersey City, N. J....
Kansas City, Mo....
Indianapolis, Ind...

$14,652,164
11,858,194
7,010,832
14,248,571
6,810,756

$1,714,551
671,959
775,000
416,716
406,354

$95,285
160,150
188,000
87,525
175,587

$927,890
784,931
363,175
733,456
515,296

$47,520
49,741

Louisville, Ky
Seattle, Vi ash
Providence, R. I....
Rochester, N. Y . . . .
St. Paul, Minn

7,457,855
12,961,768
9,479,782
6,202,195
8,536,300

818,054
797,904
1,263,018
395,005
750,000

77,027
22.421
422,179
214,132
109,000

651,638
1,296,914
1,022,457
973,614
755,000

Denver, Colo....
Portland, Oreg..,
Columbus, Ohio.
Toledo, Ohio....
Worcester, Mass.

12,937,363
7,768,595
5,167,669
5,454,381
7,915,986

1,325,000
760,000
123,741
28,865
736,155

34,500
70,000
69,327
104,330
48,500

$136,863
48,407
52,863
73,516
65,529

$4,000

25,371
40,397
5,650
32,078

11,985
286,207
337,297
23,066
56,000

377,903

461,500
777,700
623,130
503,260
598,689

30,000
143,481

47,000
126,035
16,624
28,863
296,951

200,692

33,024
820,644

140,502
51,207
212,000
50,000
98,000

411,516
447,671
487,572
139,500
236,407

208,507
8,917
74,750
100,000

42,051
17,113
38,500

270,726

160,020
50,393
5,100

15,500

168,000

28,000

64,231

126,157
178,000
5,500

Atlanta, Ga
,
Syracuse, N. Y . . . . .
New Haven, Conn.,
Scranton, Pa
,
Paterson,N. J

3,688,789
6,157,108
4,838,064
3,483,500
3,690,852

Omaha, Nebr
Fall River, Mass..
Memphis, Tena...
Richmond, V a . „ .
Oakland, Cal

6,390,975
4,698,258
6,818,081
4,902,268
6,817,212

665,000
424,250
67,000
1,550,000
1,577,500

20,000
77,809
97,000
84,320
7,500

395,000
458,508
606,000
335,395
315,387

Grand Rapids, Mich..
Nashville, Tenn
Lowell, Mass
Cambridge, Mass
Dayton, Ohio

3,150,6H
2,783,700
4,452,847
8,247,823
3,659,442

325,000
161,200
443,250
446,221
265,000

48,500
128,700
45,703
63,396

247,672
509,000
503,000
290,134
420,257

94,875 1
823,142
267,000
250,000
572,000

30,626
30,625

3,000

400,000
78,456
15,000
4,000
20,300
64,198

22,000
102,938
28,000
77,500
40,000
80,400
90,000
211,465
225,449

7,113

151,000

404,000

65,000

351,600
2,500

264,000

17,000

'i92,*237"

97,200
82,000
224,000
100,810
12,000

198,100

33,890
9,000

186,130
41,538

1,670,867
3,920,000
3,415,730
2,511,192
2,668,300
4,422,463
3,248,029
3,107,322
2,748,495
3,441,451

110,042

1,098,433
2,623,981
2,608,416
2,510,000
1,939,445

67,000

2,606,975
2,181,300
1,024,627
1,249,565
2,587,825

70,000
1,500
36,000

1,356,700
922,000
2,014,150
2,256,604
1,855,760

* Not reported.
* Value of subways for
for pii
pipes and wires not reported and value of land, buildings, and equipment of institutional industries included with that of jails and reformatories,
•Value of land a n d buildings
'
of art galleries, museums, etc., included with that of parks, gardens, and playgrounds.




GENERAL TABLES.

171

EMPLOYED OR HELD FOR SPECIFIED PURPOSES: 1909.
assigned to each, see page 78.

For a text discussion of this table, see page 51.]

LAND, BUILDINGS, A N D EQUIPMENT

LAND, BUILDINGS, AND EQUIPMENT OP PUBLIC SERVICE ENTERPRISES.

OP DEPARTMENTS—continued.

Libraries,
art
galleries,
and
museums.

Parks,
gardens,
and play­
grounds.

Land,
Heal and
buildings,
other prop­ and equip­
erty held as
ment of
invest­
municipal
ments.
service
enterprises.

All other.

$74,893,302 $822,855,847

$23,020,619

$21,242,218

$14,968,732

712,135,514
65,851,317
35,790,807
9,072,209

17,915,454
3,052,127
1,018,612
•~*40,426

11,151,030
7,656,937

12,186,658
2,079,250
194,741
* 608,083

52,673,422
10,644,559
6,870,303
17699,018

1,593,240

840,935

Total.

Watersupply
systems.

$1,050,382,407 $733,403,133
746,740,825
143,994,991
112,278,SS3
53,367^763

435,851,045
131,794,20G
100,182,OS9
45,635,733

Electric
light and
power sys­
tems and
gas-supply
systems.

Markets
and public
scales.

$15,950,689

$24,199,658 $109,189,508

$13,297,303 $100,270,114

5,405,577
5,305,995
4,191,007
1,054,110

19,696,627 102,703,343
2,068,207
1,699,126
1,282,169
3,306,096
1,152,655
1,480,943

7,548,203 155,535,970
1,718,654
1,403,743
2,915,177
402,345
1,115,211
2,929,056

Bocks,
wharves,
and
landings.

Cemeteries
and
crematories.

All other.

GROUP L—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
$24,990,602 $445,490,630 $11,854,809
452,601
39,777,444
2,5S5,861
286,300
* 1,150,000 « 30,264,044
92,570
1,270,000 11,9S7,120

$1,335,335
2,335,873

1,071,320
8,759,248

59,903,700
10,992,454
23,139,182
20,983,499

1,261,410
8G,122
755,311
1,277,354

3,160,300
51,000
201,160
2,316,986

1,433,500
207,330
840,000
892,419

10,232,100
6,863,610
14,080,000
7,650,000

102,160
274,500
864,500
462,476

97,650
727,845
370,107

1,433,000
770,000
513,134

5,495,000
11,050,576
5,075,000
3,146,099

254,980
63,720

125,000
409,200

5,091,700

1,005,288

$389,563,324 $158,227,251
49,731,146
45,655,421
72,587,000
70,000,000
27,705,000
26,330,000

$6,122,673
5,011,065

0)
36,590
220,114
004,263

40,952,940
22,035,543
14,112,193
31,815,200

15,500,000
14,414,241
12,346,473
27,100,000

14,747
40,000

11,078,822
11,382,538
643,282
18,548,135

9,645,905
10,585,333
53,282
16,547,135

6,650,000
20,550,000
13,501,921
15,833,771

6,600,000
20,000,000
7,238,811
lfi,007,143

60,000
77,206

576,005

105,000
990,000

$36,653,366
39,126
2,422,000
385,000

2,622,900
1,243,809
622,931
3,205,200

4,641,836
501,965
1,510,000

$7,954,434
$4,036,599

276,061
1,092,917

$136,728,223

h
$6,523,640
364,718

340,000
668,530

16,306,400
1,785,612

8
SI

590,000
501,000

1,500,000

50,000
600,000
621,000
211,723

60,000
5,000,000

CO
<*)
55,000
14,905

"587,'iio'

10
11
12
13
14
15
16

GROUP I I . - C I T I E S HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
|
!
;

!

$50,000
44,820
1,004,01ft

$618,053
219,707
390,189
310,000
321,464

$5,450,081
5,707,020
659,700
7,133,801
1,421,443

$406,909
217,783
150,000

1,130,000
739,333

1,875,000
5,820,307
2,517,232
1,879,022
3,030,000

11,800
11,978
96,536
114,114
300,000

52,400
169,875
432,358
61,000
15,000

4,117,000
2,740,107
360,635
1,554,950
1,367,986

963,300
14,224

67,700
103,600
31,600
10,730
4,754

860,905
1,637,362
632,145
123,000
305,000

234,194
147,322
49,835
127,000
28,500

22,150
200

2,250,000
860,000
4,199,054
932,305
1,940,500

* 23,000
12,005

238,630
27,200
51,000
86,782
5,000,000

430,400
700,000
619,782
4,297,481
434,029

4,000
23,000
17,700
168,558

375,000
800,000

$21,558 :

7,250

It! IfIi IB ff11

04,056 |
96,083 1

298,900
42,000

165,666

!

15,000

719,6oi
I
1

12,600

556,666
174,131
575,000

23,375

35,666

12,000

$300

$6,548,800 1 $6,548,066
12,690,824 1 12,690,824
6,374,400
6,268,300
9,300,000
9,000,000
470,600 j
30,500
8,702,000 i
10,030,283
5,440,154
9,333,007
7,025,000

8,000,000
8,419,263
4,919,039
8,890,742
7,050,000

500,000
9,244,016
5,400,117
3,372,087
4,942,378

165,000
8,279,351
5,24S,076
3,206,564
4,866,310

4,607,395
5,363,835
20,000

4,503,389
5,236,802

$106,100
300,000
440,000
$2,143,495

850
150
164,283
150,000

*•

•
0)

650,000
40,379

$52,000
$32,296
520,365
202,200

275,000
664,665

60,000
400,000

O
12,500

152,041
59,000
1,700

17,147

80,782
425,000

89,376
74,368

(•)

83,506
101,250

1,000
25,783

5,666

5,000

4,100,000
3,602,000

20,000
17,000
100,000
262,950

1,773,336
6,340,000
4,421,433
3,741,539
2,367,727

1,433,336
6,000,000
4,375,883
3,639,289
2,351,827

3,064,i66
3,150,666

I 36

37
80,500
100,000

121,489

I 38

71,000

39
40
41

31,000

255,000
135,000
44,600
101,500

* Value of a gas-suppty system owned but not operated by city, included In Table 18 with assets of investment funds and miscellaneous investments.
* Value of land, biufdines. and equipment of institutional industries included with value of jails and reformatories.
* Value of a railroad owned b u t n o t operated by city, Included in Table 18 with assets of investment funds and miscellaneous Investments.
* Value of gas mains owned but not operated by city, Included in Table 18 with assets of investment funds and miscellaneous investments.
* Value of cemeteries included with value of real and other property held as Investments.




77
28
W
30
31
33
34
35

150,000
85,000
205,000
1,000
750
15,900

22
?3
24
23
36

| 32

20,000

20,000
3,283,039
4,300,000
7,016,950
150,000

17
18
IP
?0
?1

42
43
44
45
46

FINANCIAL STATISTICS OF CITIES.

172

TABLE 19.—VALUE AT CLOSE OF YEAR OF PROPERTIES
[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 1909.

City number.

LAND, BUILDINGS, AND EQUIPMENT OF DEPARTMENTS.

CTK.

1

47
48
49
50
51

Albany N Y

52
53
54
65
66

Trenton, N . J

Total,

$4,844,061
3,472,777
3,582,721
7,126,286
2,453,625

General
government.

Police de­
partment.

$693,000
255,500
383,256
679,837
28,000

$106,148
126,925
24,969
143,644
8,825

Refuse dis­
Asylums,
posal plants Sewer and almshouses, General and
contagious
Fire de­ [ a n d prop­ highway de­ and other
disease
erties of
partment.
charitable
health de­ partments. institutions. hospitals.
partment.
$479,953
416,232
277,468
381,800
300,400

$449
165,346
10,000

193,760
182,247
320,010
197,045
336,040

58,975

202,317
319,814

17,883
12,200

464,143
374,952

24,383

57,218
77,825
105,500
126,249
11,900

240,090
218,900
493,860
143,847
270,753

14,856

56,692
118,023
655,958
68,330
30,000

27,761
94,796
57,000
500

275,964
279,108
290,331
261,482
90,000

1,839,753
3,197,557
1,227,241
2,478,700
2,334,562

198,794
247,800
155,496
127,900
187,000

23,753
18,200
1,400
8,900
26,600

196,861
214,125
222,913
299,600
233,497

77 Manchester, N.* H
7R Evansville, Ind
79 Birmingham, Ala
80 Akron, Ohio
81 Norfolk, Va

2,466,992
1,478,000
2,238,145
1,886,950
1,704,650

250,000
68,000
355,678 j
24,000
160,000 1

75,750
31,500
2,314
66,000
65,900

294,613
176,500
171,462
217,950
142,520

82
83
84
85
86

Fort Worth, Tex
Wilkes-Barre, Pa
Erie, P a

2,295,850
3,092,909
1,740,702
5,950,784
2,567,717

326,000
116,000
133,036
390,000
262,500

1,500
8,162
8,682
100,468
32,830

305,000
215,290
233,874
218,883
201,130

87
88
89
90
91

Harxisburg, P a
Fort Wayne, Ind
Charleston, S. C

1,43S,407
1,614,170
1,662,027
2,260,9S9
1,709,697

7,900
96,000
212,000
256,998
32,761

2,000
1,500
115,000

117,357
155,570
152,630
120,969
178,086

92
93
94
95
96

East St. Louis, III

1,804,564
2,511,915
2,038,394
1,557,020
1,366,443

425,000
719,000
399,500
106,000
267,631

27,000

1,664,920
1,443,239
1,154,144
1,518,730
1,299,828

72,300
70,000
285,000
106,500
150,000

18,743
1,250

1,254,860
1,563,000
1,439,400
1,642,997

52,000
325,000
93,500
59,396

8,000
115,000
9,000
51,045

57
58
59
60
61

Camden, N . J
Dallas, Tex
Salt Lake City, U t a h .
!

62
63 St. Joseph, Mo.*
64 1 Troy, N ^ Y . . .
65 Yonkers, N . Y .
66
Youngstown, Ohio

67
68
69
70
71

Houston, Tex
Somerville, Mass.

T>
73
74
75
76

Utica,N.Y
Waterbury, Conn
Elizabeth, N . J
Schenectady, N . Y
Hoboken,N. J

97
98
99
100
101
102
103
104
L05

Peoria, HI*.

...

.

Terre Haute, Ind

Brockton, Mass
Johnstown, Pa
Jacksonville, Fla
Oklahoma City Okla
Bayonne, N . J.
Covington, Ky
South Bend, Ind

Mobile, Ala
Allentown, P a
Fawtucket, R. I




48,000
1,700
91,000
42,457
9,000 !

2,495,608
3,425,643
3,415,263
2,011,766
2,416,954 1

414,965
400,967
264,025
152,264
180,000

3,576,845
3,585,548
1,754,324
5,124,843
3,439,733

507,908
400,480
101,375
238,335
138,058

68,329
151,098
5,000
134,382
25,237

2,525,803
2,345,715 1
2,386,210 1
3,487,921
3,142,415

116,000
117,500
340,000
305,500
262,600

2,616,354
3,873,854
2,136,475
3,193,605
1,721,889

8,200

67,650
117,822
4,550
77,336

92,000
266,860
151,750
183,520
143,093
45,800
124,533
158,894
165,107 1
95,750
124,500
314,000
184,800
185,130

1,290

10,000

$6,900
33,500
98,003
46,014
26,000
2,000
24,076
118,175
66,495
24,079
39,259
88,220
17,000
102,128
10,369
55,196
3,500
11,500
36,000
20,100

20,196
35,143
7,539
2,704

22,350
37,003
7,368
158,423
15,000

3,000

68,874
29,500
4,000
7,200

$82,000
92,000
182,937
80,000
144,075

120,638

$1,346,600
1,609,210
1,929,391
3,644,529
1,488,500

23,500
69,872
43,810
5,350
52,700

1,083,107
752,852
1,730,503
1,131,655
911,080

11,222
20,600
51,970
25,000

148,700

20,642
15,000
8,200
27,000
1,500
3,800
28,403
625
26,$56
3,600

$64,705
1,109

15,000

64,267

25,666
16,056
33,000
1,250
168

11,000
27,843

5,199
25,000
6,600
32,000

151,849
21,000
33,718
11,000
25,000

39,793

15,000
4,000
2,354
50,000
11,006

180,000
199,782

3,500
82,200
238,808
5,500
33,707

37,830
53,325

5,100
9,500
10,950
6,000

8,000
45,000

119,000
10,500
15,651
36,500
55,000

1,220,001
1,396,365
1,062,900
2,169,625
1,737,820
1,170,000
2,198,320
965,263
1,562,951
1,049,384

864,580
880,000
688,650
1,200,000
600,000
1,032,600
771,000
980,330
60,000
1,160,292

10,000

1,045,000
1,047,000
409,247
982,019
1,079.722

10,900
23,700
1,682
5,000

1,074,164
1,049,330
1,011,290
860,000

24,000
10,600
125,000

3,ogp

9,000

22,000

101,600

41,350

1,199,500
889,470
400,000
1,024,000
789,178
1,045,860

162,600
1,100

17,000
52,651

22,000
7,700

22,132
1,800
36,640

4,000
7,000
15,000
15,000
3,085

5,000

33,332
6,700

'10,000
42,200

1,750,236
1,597,765
1,015,949
2,981,795
1,602,900

835,645
1,272,058
562,000
1,408,000
1,127,465

83,200
168,500
43,500

Schools.

$311
13,348
36,000
12,749
2,900

105,704

38,234

Jails and
reforma­
tories.

21,803

994,666

805,254

GENERAL TABLES.

173

EMPLOYED OR HELD FOR SPECIFIED PURPOSES: 1909—Continued.
assigned to each, see page 78. For a text discussion of this table, see page 51.]
GROUP I I I . - € I T I E S HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.

1

LAND, BUILDINGS, AND EQUIPMENT
o r DEPARTMENTS—continued.

Libraries,
art
galleries,
and
museums.

Parks,
gardens,
and play­
grounds.

All other.

LAND, BUILDINGS AND EQUIPMENT OF PUBLIC SERVICE ENTERPRISES.
Real and
other prop­
erty held as
Invest­
ments.

Land,
buildings,
and equip­
m e n t of
municipal
service
enterprises.

Total.

Watersupply
systems.

52,912,600

52,726,600

51,990,700
755,000
467,294
2,012,455
517,000

5138,000
22,056
6,008
22,321

528,500
12,000
3,000
1,000

340,909
1,889,140
293,800
255,000
6S8,350

67,392
4,789
19,050
36,050
10,000

59,630
69,025
32,905
32,100

644,5S0
405,008
575,000
985,594
778,391

21,418
79,825
40,000
36,409

88,055
51,800
7,500

25,093
19,125
36,600
53,000 ■1
5,270

33,500
6,700

127,036

540,750
255,000
327,650
534,700
705,476

i78,333
67,375
119,804
04,550

1,039,091
859,390
87,749
827,4S1
438,825

500
45,335

75,500
15,000

195,000
908,800
168,300
610,200
574,600

29,500
16,000
10,800
13,500
25,400

6,400
3,650
20,000
2,425

18,495
3,662,000 ;
44,000
1,750,500
835,076

70S,000
266,000
910,504
211,000
426,830

27,200

110,510
1,500
30,345

2,245,593
2,330,478
140,992
45,000
2,379,541

5249,666

1 HI 1

194,986

484,826
87,257
227,500

82,666

277,000
280,200
i52,800
95,000
135,000
82,500
200,000

i64,266
31,133
193,915

200,666
50,000
112,000
140,000

404,000
1,952,938
181,000
5,072,000
614,404
226,000
85,500
403,000
502,221
230,000

1

1

4,800

40,340

|

587,241

COO

1,000
34,550

36,666

45,200
9,700
15,094

J

8,750
126,903
5,190

49,000

12,150
j
150
72,000

14,000
58,100
15,000

3,312,285 1
3,262,159 i
3,111,709

2,442,204
164,492
3,827,151
2,680,677
2,109,358

2,442,204

7,428,991
3,105,477
2,575,800
4,077,117
257,138

7,200,000
2,979,777
2,500,000
4,077,117

1,491,815 1
69,460
4,814,000
2,955,000
4,071,862

1,433,000

1,730,287 1
3,917,931
1,026,133
943,S52
50,000

240,000

1,970

3,319,285
3,362,450
3,111,709

• 107,500

2,300,000 1
78,000
4,127,374
1,840,000
240,578
2,125,000
1,819,130
88,500
4,166,074
88,500

i,3oo

3,000

334,684

13,500
601,500
140,000
117,107

8,452

2,225,000
3,580,000
1,004,614
2,482,691




941,878

151,000
700

204,000

558

55,999
118,700

172,992

57
58
59
60
61
62
63
64
65
66

58,815

83,666

67
68
69
70
71

0)

72
73
74
75
76

18,495

3,662,666
200
500

i,750,666
570,076
1,962,198
1,619,143

1,300
18,000

43,800

0)

265,666

i3o,666

282,095
563,335
140,992

45,666
2,6i8,541

i

77
78
79
80
81

0)

361,000

2,300,000

82
83
84
85
86

78,666

4,166,666

600
166,000
1,500

1,203,000
2,125,000
1,600,000

57
53
54
55
56

50,666

204, i30

i5,666
15,000
500

4,035,574

1,124
275,000
163,428

5,666

196,666

25,650
70,650

87
88
8<1
90
91

68,500

i3o,666
88,500

92
9,1
94
95
96

100

2,225,000
1,505,000
1,004,614
2,442,016

i,330

15,927 |

51,295,552

31,000
153,500
26,410

0)

28,684
228,180
70,250

245,229

69,460
40,000
1,500
18,800

750,000
468,627
1,723,403
1,533,226

750,3S0
542,943
1,801,408
1,564,696

7,000
65,800

!

424,902

3,500

I

10,000

627,605

70
31,250

i

•

4,660,666

1,579,287
2,771,353
1,026,133
948,852

G

47
48
49
50
51

5166,291

86,650

i,052,507

163,000
143,150
7,500
143,050
54,^00

10,450
3,100
236,300

1

11,909

2,800,000
2,731,100

All other.

516,000 '

135,750

3,512,321
2,610,427
2,109,358

i , 324,545

68,000
98,000
136,300
60,000
156,900

4,650 |
340

Cemeteries
and
crematories.

5

0)

i,283,528
1,874,851

51,666
si,ii5

Docks,
wharves,
and
landings.

Markets
and public
scales.

5170,000

100
2,608,073
1,898,851

70,000
338,345
57,850
397,000
685,775

102,000

Electric
light and
power sys­
tems and
gas-supply
systems.

i Not reported.

24,009

b)
380

22,666

74,316
5,000

970

25,666

46,666
30,500

2,666,666

50,666

13,068

27,607

97
98
99
KK1
101
102
103
1(W
105

1

FINANCIAL STATISTICS OF CITIES.

174

TABLE 19.—VALUE AT CLOSE O F Y E A R O F P R O P E R T I E S
[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 1909.

LAND, BUILDINGS, A N D EQUIPMENT OF DEPABTMENTS.

General
government.

Total.

Police de­
partment.

Fire de­
partment.

Refuse disIposal plants! Sewer and
and prop­ highway de­
erties of
health de­ partments.
partment.

Asylums,
and
almshouses, General
and other contagious
disease
charitable
Institutions. hospitals.

$18,995
47,325
4,188
3,2S2
5,000

$10,990

Saginaw, Mich
Canton, Ohio
Wichita, Kans
Springfield, 111
Binghamton, N. Y..

$1,661,838
1,432,325
1,592,360
1,776,498
1,095,192

$172,320
155,000
155,000
35,069
182,020

$24,783
1,500
1,907
51,995
1,100

$117,725
275,000
144,723
199,620
130,650

Lancaster, Pa
Sioux City, Iowa...
Little Rock, A r k . . .
Springfield, Ohio...
Atlantic City, N . J .

1,053,440
1,401,263
1,327,062
1,500,250
2,630,653

53,400
131,653
210,500
335,000
295,856

11,300
38,500
2,000
34,081

70,500
105,850
44,500
185,000
391,991

Bay City, Mich
Rockford,Hl
York, Pa
Lincoln, Nebr
Chattanooga, Tenn.

1,389,560
1,302,193
1,311,721
1,162,983
1,350,544

220,000
114,343
6,800
156,500
255,759

2,476
13,950
6,000
7,040
03,000

145,854
106,659
147,300
143,000
322,610

Topeka, Kans...
Sacramento, Cal.
Maiden, Mass
Haverhill, Mass..
Pueblo, Colo

1,166,775
2,565,012
1,949,228
1,771,010
1,755,420

112,800
202,362
48,000
133,525
60,250

24,725
19,500
47,869
6,325
10,879

87,200
116,250
157,500
167,625
154,129

Salem, Mass
New Britain, Conn.
Davenport, Iowa...
McKeesport, Pa
Wheeling, W . V a . . .

1,333,929
1,629,322
1,755,975
1,239,750
1,360,773

85,000
202,597
130,000
5,000
158,000

17,400
32,543
35,950
68,300
1,000

157,100
130,830
148,500
57,000
162,625

3,000
657
7,000
15,000
7,500

10,800
10,916
19,525
21,000
9,700

Augusta, Ga
Superior, W i s . . .
Newton, Mass...
Dubuque, Iowa.
Butte, Mont

408,530
1,130,496
3,114,411
995,625
1,036,712

65,159
159,226
66,600
22,000
85,000

11,649
4,347
102,321
6,000
10,000

125,277
150,230
261,283
148,475
123,623

8,808

33,637
6,680
251,182
14,000
25,757

Chester, Pa
,
Kalamazoo, Mich..
Montgomery, Ala..
Woonsocket, R. I..
Galveston, Tex

837,500
1,185,316
1,338,800
843,536
1,021,800

40,500
68,000
255,700
197,954
152,000

1,000
1,000
30,000
37,700

24,000
108,000
161,400
70,368
127,000

Fitchburg, Mass. Racine, Wis
Elmira,N.Y
Quincy, HI
Knoxville, Term..

1,712,233
1,047,750
1,034,000
1,133,450 1
865,645 |

109,900
65,000
120,000
105,175
31,500

53,542

144,134
80,000
135,000
80,550
206,500

80,000
79,500
27,000
23,800
32,300

700

:

3,000
1,525
1,500

$30,000
300

11,360
30,400
123,000
102,000

10,000

12,406
40,774
8,000
6,500
11,352

1,335
2,300
3,400
43,650

45,000
31,635

5,000
19,000
92,069
39,762
5,637

20,000

1,700

"26,666*
7,500

1,900

1,000
12,000
40,950
22,4S4
5,000

173,500
98,200
75,000
133,600

Joplin, Mo
La Crosse, Wis
Newport, Ky
South Omaha, Nebr...

618,400
829,950
947,800
1,026,200

46,500
75,000
51,700
73,000

6,500
950

39,500
90,500
16,500
42,000

5,000
8,000
8,100
3,000

559,938

115,200

7,000

12,000

San Juan, P. R.




20,300

1 Not reported.

150

26,700

11,850

45,500

31,000
31,900
7,000
82,000

23,700

"i'ioo'

1,000
700

2,500
13,000
2,500

8,744
47,650
3,500
53,150

*36,"5o6'

83,500
1,500
60,000
149,000

10,450

14,000

15,000

1,123,694
1,158,700
849,700
1,321,550

12,900

135,000
55,492

2,500
23,000
8,250
800
10,000

Taunton, Mass.
Everett, Mass..
Oshkosh, Wis..
Chelsea, Mass...

12,000|

$33,758
75,609

47,352

80,658
100,000
97,960
46,200
95,300

31,000

3,030

32,670
2,000
7,000
8,500
37,645

747,824
388,200
1,002,660
501,500
1,086,554

$200

1,500
49,000

10,000
37,100
5,000
4,050
9,576

25,000

Newcastle, Pa
Macon, Ga
Auburn, N. Y
West Hoboken, N. J..
JoIiet,HI

550

1,300
700

Jails and
reforma­
tories.

6,800

44,000
3,173
58,000

1,200
34,250
25,000
203,082
2,500
7,600
100,500

55,100

1,500
2,200
62,000

" *6,*500

2,250

500
22,900
300

2,300
1,000
40,000
1,200

31,500

150,000

35,000

GENERAL TABLES.

175

EMPLOYED OR HELD FOR SPECIFIED PURPOSES: 1909—Continued,
assigned to each, see page 78. For a text discussion of this table, see page 51.]
G R O U P I V —CITIES 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 1909.
LAND, BUILDINGS, AND EQUIPMENT J
OF DEPARTMENTS—continued.
|

Libraries,
art
galleries,
and
museums.

$i66,666
7,500
155,000
114,525

111

1

'

1

!

I

Parks,
gardens,
and play­
grounds.

$218,573
108,500
726,626
457,500
22,650

$19,200 '

75,000
80,000
203,200
77,700
695,000

16,000 '
3,000

135,500
97,656

251,157
40,000
106,500
110,000
85,270

65,000
703,000
170,000
213,3G4
149,750

65,000
309,000
211,900
324,100
601,602

85,000

116,500
400,650
500,000
47,000
29,500

125,000
85,000
88,500
74,500
78,800
137,750
135,000
158,352
71,500
21,000
172,570
95,000

79,666

102,000
59,000
205,950
115,500
86.000
210,500
207,000
31,840
194,000
195,235
193,000
111,000
2S0,000
22,600

32,800
201,000

5,000
177,000
11,000
40,100
54,900

168,500
66,700
110,000
16,000

71,750
69,100
160,000
217,800

77,000
37,700

28,500
121,500
100,000
79,000

4,000

42,000

56,666

Allother.




LAND, BTJnDINGS, AND EQUIPMENT OF PUBLIC SERVICE ENTERPRISES.
Land,
|
Heal and
buildings, j
other prop­ and equip­
erty held as 1 ment of
invest­
municipal
ments.
service
enterprises.

i,4ie 1
12,332 ,
1,000 1

$70,4S3

96,666

47,549

[

125,000

11,750 i
34,332 |
14,300,

I

68,600
15,500
7,000
12,450
13,000

2,314
5,237 !

24,650

70,666
53,000

574
18,000
7,800 !
31,875

12,735
68,965

22,200

45,666

300

3,666

8,500

47,500
6,100
37,000

1,500 '
10,250

22,835

0)

70,000
65,000

$103,574

1,200

600

2,129,301
2,693,223
3S,000
1,202,500
2,911,000

1,967,701
2,546,800

3,428,593
12,075
2,361,436
849,000

1,249,496
2,355,i36
800,000

23,000
505,000
2,036,000
1,124,306
2,237,200 |

2,000,000
1,124,306
1,590,000

100,000
355,000
300

1?6
35,273

2,100,797

43,000

35,000
12,075

6,300
45,000

4,000

>

23,000
30,000
:
(J)

(3)

|

20,000

50,000
16,000

622,200

25,000

7,500
I
22,000
100,000

1,306,700

250,666

141
142
143
144
145

7,725
20,000
114,000
20,500
|
30,000

6S5,666
1,391,657
415,450

58,000
58,639

522,452

800,000

500
35,000
200

500,000

55,500

600,666

I

80,000

155

20,000

is5,666 156

i,800
10,000

s Value of markets included with value of land, buildings, and equipment of general government.

146
147
148
14Q
150
151
152
153
154

44,450
56,200
15,000

420,536

131
132
133
134
135
136
137
138
139
140

50,666

30,000
719,903

w
m

129
130

6,000

1,269,269

685,666

697,500

450,000

38,000
2,500
100,000

116
117
118
119
1?0
1?1
1??
1?3
1?4
1?5

109,000
111,150

52,600

(l)

425,666

1,856,643
471,650
15,000
522,452

)

3,500
100

i,166,666

55,766

16,240
7,512
1,500
15,000

270,368

106
107
108
109
110
11?
113
114
115

0)

45,000

a

in

9,184

$6,000

2,255
8,000

800,000
2,095,000
912,647
1,484,272
1,850,000

100,500
821,800
850,200

2,500

500

800,600
2,381,608 1
920,159
1,489,272
1,865,100 |

$189,647
200,000

52,150

io,666

45,000

Allother.

$199,300

54,000
6,000

1,566,666

58,000
80,000
808,542

6,000

59,750

10,000

983,623
841,863

1,276,994
27,500
114,000
292,500
1,406,700

19,000

8,000

1,104,636
849,863 , 1

Cemeteries
and
crematories.

176,000
500

1,350,000
1,153,099

2,000,000

10,750
55,000
9,500

23,000

1,275,000
738,006

100,700

2,500 i !
2,797
3,700

24.800
39,000
500

1,451,000
748,500
54,000
1,356,500 1
1,153,099

Docks,
wharves,
and
landings.

Markets
and public
scales.

$12,000
80,100
75,000 !
12,000

764,052
3,016,000

1,545,666

ii5,666

20,000 !
i

is,2oo

60,666

Electric
light and
power sys­
tems and
gas-supply
systems.

$1,028,301
975,000

$1,429,248
1,255,100
75,000
828,202
3,016,000

$10,400

100,000

Watersupply
systems.

Total.

46,000

39,500

102,500

157
158

176

FINANCIAL STATISTICS OF CITIES:
. TABLE 20.—REPLACEMENT VALUE OF PUBLIC IMPROVEMENTS: 1909.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 53.]
GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
HIGHWAYS.

Sewer systems.

New York, N. Y . .
Chicago, 111
Philadelphia, P a . .
St. Louis, Mo

$51,075,714
60,042,050

Boston, Mass
Baltimore, Md
Cleveland, Ohio. -.
Pittsburgh, P a . . . .

U33,800
8,714,000
13,945,545
S,056,G6S

Detroit, Mich
Buffalo, N . Y
San Francisco, Cai
Cincinnati, Ohio..

7,687,572
7,303,935
4,415,039
7,150,000

Milwaukee, W i s . .
Newark. K . J
New Orleans, La.,
Washington, D. C.

6,525,000
4,916,126
"9,372,751

(*)

Street pave­
ments, gutters,
and curbing.
i $144,748,035
•497,441

8
(*)

112,000,000
10,399,424
21,402,715
113,712,401
120,325,893
21,805,156
136,000,000

Sidewalks.

P
<■>

<*)
0)
$2,226,292
340,112

0)

Bridges other
than toll.
$25,604,269
14,779,454
22,635,471
1,100,000

'300,000
'2,360,405
102,532
3,850,000

•6,702,460

041,000
4,651,870

7,078,893

<*)

(*)
(*)

*$8,655,700
• 4,668,452

<»)

<*)

8

9,867,800
1,050,000
5,967,795
3,000,000

« 2,650,000

140,000,000

All other.

All other
public im­
provements.

« 2.830,770

ft

$375,000

1

GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
$6,593,525
2.549,044

Minneapolis, Minn..
Los Angeles, Cal—
Jersey City, N . J . - . .
Kansas City, Mo....
Indianapolis, I n d . . .

5,300,000
3,846,592

$2,408,870
981,950

$2,089,343
324,131

6,000,000
8,511,183
9,650,000
5,651,645
1

1,902, 021

3S,500
6,242,034

6,479,149
5,009,170

903,679
3,159,360
1*4.534,100

$5,288,685
2,756,675

to

Louisville, K y —
Seattle, W a s h . . . .
Providence, R. I..
Rochester, N . Y . ,
St. Paul, Minn...

5,250,000
3,821,984
8,564,424
3,630,069
2,775,000

Denver, Colo....
Portland, Oreg..
Columbus. Ohio.
Toledo, Ohio
Worcester, Mass.

3,846,725

a 2,641,000

4,788,309
2,770,000
6,106,852

8,282,347
7,135,000
1,925,654

Atlanta, Ga
Syracuse, N. Y
New Haven, Conn..
Scranton, Pa
Paterson, N. J

1,493,887
1,724,682
1,815,000
1,289,000
1,594,402

2,891,161
2,762,905
1,512,000
1.298,000

Omaha, Nebr
Fall River, Mass..
Memphis, Term...
Richmond, Va
Oakland, Cal

2,400,000
2,375,000
1,540,000
1,500,000
2,348,000

7,590,000
1,610,000
3.000,000
1

940,000
585,000
115,000

5,692,000

1,281,000

Grand Rapids, Mich..
Nashville, Term
Lowell; Mass
Cambridge. Mass
Dayton, Ohio




1,850,000
3,275,432
2,118,797
1,811,365
1

I)

970,000
3,446,992

ft

1,515,000
757,202
721,836
251,309
802,000
164,000

CO

I)

3,140,GOO

ft

2,820,750

<*>
s812,000

()

(*)

30,000
74,538
1,015,080
819,878
2,850,000
823,650
1,550,000
849,798
549,800
138,179

$40,524

?
1,182,368
2,100,000
5,510,598
«/,739
5,694,430

$2,318
50,000
271,000

363,000

789,622
201,895
332,000
648,000

<*>

4,500
193,250
30,000

1,700,000

<*>
31,000
364,000
500,000
600,000
1,980,000
1,002,000

Value of sidewalks Included with that of street pavements, gutters, and curbing.
6
* Not reported.
* Exclusive of those paid for from special assessments.
* Value of pumping station only.
* Includes $4,113,600, the value of county bridges, and $4,542,100, the value of county roads.
«Includes
51,008,821, the value of county bridges, and $3,649,631, the value of county roads.
7
Value of one bridge only.
8 Value of county bridges not included.
* Includes $3,351,200, the value of county bridges, and $3,351,200, the value of county roads.
i° Includes $811,470, the value of county bridges, and $2,025,300, the value o county roads.
» fncludes $4,674,888, the value of drainage system.
i* Value of gutters and curbing included with that of sidewalks.

(8)

2.440,000

218,082

515,778

GENERAL TABLES.

177

TABLE 20—REPLACEMENT VALUE OF PUBLIC IMPROVEMENTS: 1909—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 53.}
GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.

Sewer systems.

Albany, N. Y
Bridgeport, Conn.Spokane, Wash
Hartford, Conn....
Reading, Pa
Trenton, N . J
San Antonio, Tex.. .
New Bedford, Mass..
Camden, N. J
Dallas, Tex
Salt Lake City, Utah.
Lynn, Mass
Wilmington, Del
Springfield, Mass
Des Moines, Iowa

(l)

$1,370,000
1,197,754
1,490,000
* 1,395,000

(l)

610,400
1,331,581
74S.293
614,757
» 1,899,121
1,539,906
1,200,000
1,450.290
1,463,351

Street pave­
ments, gutters,
and curbing.

C1)
$2,690,988
1,048,789
2,470,000

0)
0)
900,486
1,152,944
1,289,241
2,250,277
614,798
1,667,000
3,205,861

<l)

Lawrence, Mass.
St. Joseph, Mo...
Troy, N. Y
Yorikers, N. Y...
Tacoma, Wash..

1,340,997
2.047.500
1,018,000

Youngstown, Ohio.
Duluth, Minn
Houston, Tex
Somerville, Mass
Kansas City, Kans.

1,030,018
1,827,427
503,400
1,233,725
800,000

2,110,000

Utica, N. Y
Waterbury, Conn...
Elizabeth, N. J
Schcnectadv, N. Y.
Hoboken, N. J
,

929,904
1,347,000
969,219
1,192,000

2,043,805
647,000
1,672,223
2,026,000

1,500,000

0)

Manchester, N. I I .
Evansviile, Ind....
Birmingham, Ala..
Akron, Ohio
Norfolk, Va

861,150
642,073
636,127
792,311
* 942,964

Fort Worth, Tex.,
Wilkes-Barrc, Pa.
Erie, Pa
Savannah, Ga
Peoria, HI

555,000
647,000
999,180
680,000
1,762,403

Harrisburg, P a . . .
Fort Wayne, Ind.
Charleston, S. C . .
00 Portland, Me
91 Terrc Haute, Ind.

1,973,950

92
93
94
95
96
97
93
99
100
101

East St. Louis, 111.
nolyoke, Mass
Brockton, Mass
Johnstown, Pa
Jacksonville, Fla..

102
103
104
105

Altoona, Pa
Mobile, Ala
Allentown, Pa
Pawtucket, R. I..

Oklahoma City, Okla..
Bayonne, N. J.
Covington, Kv
South Bend, Ind
Passaic, N. J

C1)

8543,112

* 4,750
645,419
1,172,680
93,000
644,825
C75,000
416,000
687,379
40S,457
707,000
402,000
106,000
1,131,263

1

C)
3,448,460
1,631,095
5,65S,032
1,051,993
1

C)

0)
C1)
1,769,649
1,727,169
1,511,028
M,693,395
1,000,000
931,000
1,497,074
1,644,748
1,797,914
» 1,500,000
1,922,450

0)
(l)

370,000
&r

876,182
555,000

a.

316,173

8
1,300,972

8
420,000

C1)
C1)

Bridges other
than toll.

$346,365
598,400
4,340,000
12,500

19,783
3,999
295,500
679,041
225,000
57,450
110,000
l

C>

125,000

11,050
56,000
964,934
614,000

115,170

411,369
61,850
28,433
32,000
44,271
162,000




8
30,201

8
126,775

(x)

0)

$1,000

0)
S25,000

8
2,110,000

0)

0)

(l)

346,9S6

415,984
363,352
770,320

0)

295,000
109,130

67,6S0
280,550
144,791
150,000
30,000
139,555
50,000
279,909

300,450

265.000
40,000

250,000

19,000

CO

1,000

0)
7,000

500,000

(0
266,000

8
444,000
250,000

80,000
352,000

300,000

0)

15,500

0)

9,000

8

6 685,000
791,597

509,594

0)

170,000

939,516

60,000
460,000

50,000
190,000
165,538

t Not reported.
»Includes the value of sewage pumping station and disposal plant.
* Includes $33,210, the value of sewage pumping station, and $13,812, the value of sewage farm dump.
* Includes $141,650, the value of sewage pumping station.
* Value of sidewalks Included with that of street pavements, gutters, and curbing.
« Value of sewage pumps only.

50054°—12- -12

8
8
300,551

8

593,3S6
493,726

i

52,282,322

120,000
1,441,866

()

0)918,000

AU other.

V)

343,500
950,000

913,478

fi iff

0)

2,104,250
2.361,000

Sidewalks.

All other
public im­
provements.

8
81,000

FINANCIAL STATISTICS OF CITIES.'

178

TABLE 20.—REPLACEMENT VALUE OF PUBLIC IMPROVEMENTS: 1909—Continued.
* : [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 53.]
GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.

Sewer systems.

Street pave­
ments, gutters,
and curbing.
$3,140,816
806,555
1,106,020
2,487,708
659,292

Sidewalks.

Bridges other
than toll.

C1)

$454,580

Saginaw, Idch
Canton, Ohio
Wichita, Kans
Springfield, 111
Binghamton, N. Y .

$1,112,070
634,810
819,827
928,100

Lancaster, Pa
Sioux City, Iowa...
Little Rock, A r k . . .
Springfield, Ohio...
Atlantic City, N. J .

405,672
150,000
512,000

1,430,993
600,000
750,000
997,837

Bay City, Mich
Rockford,Ill
York, Pa
Lincoln, Nebr
Chattanooga, Tenn.

109,262
54,286
480,000
350,000
975,000

492,445
67,952
96,000
930,000
1,100,000

!,000
240,000

303,339
171,829
2,000
2,800
68,000

Topeka, Kans...
Sacramento, Cal.
Maiden, Mass
Haverhill, Mass..
Pueblo, Colo

706,903
732,234
702,848

*2,291,251
1,059,030

225,000

230,000
11,000

Salem, Mass
*...
New Britain, Conn.
Davenport, Iowa...
McKeesport, Pa
Wheeling, W. Va...

0)

0)

0)
905,000

0)

0)

1

,000

$429,298
45,000

8
431,156
218,000

0)

8

W

782,234
902,629
1,922,477
129,952
472,054

1,030,154
1,908,939

448,214

Chester, Pa
Kalamazoo, Mich..
Montgomery, Ala.
Woonsocket, R. I .
Galveston, Tex....

!,046
447,762
285,155

1,046,305
299,051

Fitchburg, Mass..
Racine, Wis
Elmira,N.Y
Quincy.Ill
Knoxville,Tenn.

400,046
500,000
233,152
201,100
440,034

510,292
575,000
460,400
619,000
2,239,108

Newcastle, Pa
Macon, Ga
Auburn,N.Y
West Hoboken, N . J .
Joliet,IU

624,000
335,000
508,407

1,127,000
206,500
283,979

(,000

890,000

Taunton, Mass
Everett, Mass
Oshkosh, Wis
Chelsea, Mass

451,000
577,825
300,000

325,750
398,250

Joplin, Mo
LaCrosse, Wis
Newport, Ky
,
South Omaha, Nebr..

250,000
330,000
375,000
280,000

C)

8

398,400
635,000
338,000
680,000

0)215,000

$570,000
120,000

75,000

219,500
5,000
386,000

580,000
652,000

161,000
1,100
350,183
3,375
141,857

212,000
450,835

200,600
2,134,934
1,175,000
2,195,000

0)

0)

0)

50,137

1,218,328
571,366
475,000
1,052,000

Augusta, Ga
Superior, W i s . . .
Newton, Mass...
Dubuque, Iowa.
Butte, Mont

AH other.

130,000
235,000

8

9,000

18,000
300,000
242,000
90,749

I

503,673

0)
120,000
207,000

(9

352,390
34,970

0)
402,631

%

0)

297

152,500
311,650

I
106,090
103,650

8
49,500
260,000

0)

10,000
107,745
282,221

0)

204,425
165,000
242,490
6,000
377,528

(0

128,177

10,500

40,000
76,500
215,000
91,000

%,>,000

0)

4,300
29,000

68,450

8

0)

150,000

145,000
San Juan, P. R.




50,000

366,229

44,519

»Not reported.
s Value of sidewalks included with that of street pavements, gutters, and curbing.

0)

(l)

(0




FINANCIAL STATISTICS OF CITIES.

180

TABLE 21.—GROSS D E B T A N D N E T F U N D E D D E B T AT CLOSE O F Y E A R , TOTAL AND

PER

[For a list of the cities arranged alphabetically by states, with the number

GEOSS DEBT AT CLOSE OF YEAB.

Classified by divisions of the government
of the city issuing.

Total.
City
corporation.

Grand total.
Groupl
Group II
Group III
Group IV

School
districts.

Classified according to provisions made for payment.

Current.

Other
divisions
of the
government
of the city.

Funded
or
fixed.

Special
assessment
loans.

Revenue
loans.

Outstanding
warrants.

All other.

$2,237,345,468

$2,116,238,430

$48,282,260

$72,824,778

$1,970,941,907

5107,287,155

$106,811,374

$25,915,951

$20,389,081

1,640,343,973
295,479,225
204,620,883
96,901,387

1,662,683,000
278,126,767
184,982,228
90,546,435

11,915,450
15,502,501
14,637,531
6,226,778

65,845,523
1,849,957
5,001,124
128,174

1,470,661,207
246,158,799
178,538,455
81,683,446

62,990,192
31,668,952
14,077,790
8,550,221

86,375,4S2
9,373,735
6,665,923
4,396,234

14,545,713
5,304,911
4,071,910
1,953,417

15,771,379
2,972,828
1,266,805
378,069

$65,575,440
9,219,616
1,210,105

$5,722,461
3,403,293
2,576,336
325,825

$7,258,333
471,937
8S.765 !
193,288

270
96,412

326,510
32,291
• 362,286 1
1,375

246,864
1,217,916
7,380

11,312
38,758 1
162,172 ]
474,128

GROUP I . - C I T I E S HAVING A POPULATION OF 300,000 OR OVER IN 1909.
1
9
3
4
5
Q
7
g
9
10
It
1?
13
14
15
16

l
New Y o r k , N . Y
Chicago. Ill
Philadelphia, P a

...

Pittsburgh, P a
Buffalo, N . Y

Milwaukee. W i s
Washington, D . C

$958,937,523
94,092,667
99,355,026
25,022,291

$958,987,523
53,023,854
99,334,921
24,987,934

111,041,916
57,082,874
"37,304,908
50,997,654

111,041,916
57,082,874
28,781,395
38,069,270

13,562,250
24,750,233 |
11,947,3S8 I
57,856,344

11,623,350
23,590,321
11,947,388
53,484,587

11,657,964
36,865,633
35,191,335
14,637,967

11,217,406
29,580,959
35,191,335
14,637,967

$40,168,959 1
20,105 i
!

$346,052,456
69,632,058
95,479,820
24,503,178

3,150,350
5,649,318

!
I
«5,373,163 1
7,279,066 i

110,715,406
66,584,083
34,268,121
50,701,120

2,181,571

1,933,900 j
1,159,912 !
f
2,190,186 i
440,558
7,274,674

$899,854
34,"357"

1
i

$34,378,833
11,365,763

466,600
2,674,231
149,079

* 49,668

12,397,581
23,081,789
10,567,300
55,683,583

1,083,357
1,068,078

70,000
314,744

10,259,580
31,506,402
29,113,700
10,115,030

579,598

1,691,253

704,878

113,903
184,459
5,551,435
500,422

5,164,772
282,122
4,022,515

244,078

$1,760,952

$3,234
485,340
16,785
167,1U
133,810

$74,566
62,644
12,257
126,988
388,291

244,195
1,586,151

GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
$14,927,202
15,676,659
21,626,447
8,649,741
4,790,401

$14,927,202
14,938,701
21,626,447
5,167,125
3,580,401

12,601,921
25,652,986
19,709,295
13,981,064
11,544,502

12,601,921
22,240,941
19,709,295
13,859,922
11,544,602

6,814', 419
11,966,392
16,268,675
10,189,284
9,696,103

4,991,120
10,599,070
15,291,675
9,413,012
9,696,103

4,139,852
9,840,672
4,046,037
3,118,381
4,578,414

4,139,852
9,804,743
4,032,625
1,786,370
4,578,414

37
38
39
40
41

8,598,997
6,332,662
8,660,207 I |
10,725,662
2,941,703

7,161,046
6,332,562
8,660,207
10,725,662
1,796,153

42
43
44
45
46

3,184,612
5,427,570
4,235,564
11,530,402
5,023,499

3,184,612
5,427,570
4,235,564
11,530,402
4,5*J, 548

|
17 Minneapolis, M i n n
18 [ Los Angeles^ Cal
19 Jersey City, N . J
?0 ■ K a n s a s City, M o . . . . . . . . .
fit i Indianapolis, I n d
99
?3
?4
?fi
9ify

91
?«
M
30

Louisville, K y
Seattle, W a s h
Rochester, N . Y
St. T^nl, M i m

|

Denver, Colo
P o r t l a n d , Oreg

:

Toledo, Ohio

<n
3?
?3
34
W
36

Syracuse, N . Y
Scranton, P a




$13,504,633
15,128,675
19,099,357
7,877,000
4,268,300

$737,958
3,482,616
1,210,000
3,412,045
1
$121,142
75,963
437,322
977,000
776,272

13,412
1,332,011

747,336
930,000

1,952,700
8,235,500
12,164,400
8,938,468
9,339,625

35,929
!

1,437,951

1,130,000

479,951

15,550

12,037,200
14,682,3S0
18,443,000
7,629,000
9,360,900

3,997,500
8,093,762
3,855,300
2,655,000
3,615,000

$1,344,869
737,096
478,642

290,062
997,804
1,819,000
2,097,700

296,796
40,046

30,464
187,109
268,491
411,268
45,856

748
41,000
324,979
70,000
225

236,607
877,007
70,935
66,152
220,259

52,964
2,266
422,298
23,702
135,994

119,133
358,000
111,000
108,211
369,000

22,680
125,185
78,325
8,996

539
43,127
1,412
63,924
9,637

476,049

327,948
77,960
46,720
8,704

9,197,346
3,825,000
3,571,400
2,810,619
3,286,063
1,090,962

1,220,598
292,250
5S4,777

6,898,000
6,254,602
7,728,500
10,716,918
2,828,625

897,000

2,257,100
5,402,700
3,470,804
11,422,550
4,301,500

897,200
3,010

836,800

47,170
40

1,017
113,178

595,320

i Sinking and investment funds, and public trust funds for municipal uses.
* Gross funded debt less the assets of sinking funds reserved to amortize such debt.
* For amount of sinking fund assets at close of year, see Table 18.
* Decrease,

21,860
700,000
20,000
116,861

25,308

5,004

9,745

64,760
87,852
83

GENERAL TABLES.

181

CAPITA, TOGETHER WITH CHANGES DURING YEAR IN FUNDED DEBT AND IN SINKING FUND ASSETS: 1909.
assigned to each, see page 78.

For a text discussion of this table, see page 54.)

NET FUNDED DEBT* AT
CLOSE OP YEAR.

GROSS DEBT AT CLOSE o p YEAE—continued.

INCREASE DIKING YEAB IN—
1

Classified aa held b y -

Public *

City funds
w i t h invest­
ments. 1 i

Classified according to purpose .of issue.

Per
capita.

I For general purposes.

Total.

J $1,846,976,162 $390,369,316
339,308,934 |
31,369,902
12,755,892
6,934,583

| 1,301,035,039
264,109,323
191,864,991
89,966,799

$87.38 1 $1,602,501,987
115.18
58.58
48.64
45.89

1,151,728,187
218,744,939
155,691,826
76,337,035

Per
capita.

For public service enter­
prises and investments.

Total.

$62.59

$634,843,481

80.87
43.37
37.01
36.15

488,615,786
76,734,286
48,929,057
20,664,352

Total.

Per
capita.

Gross
funded
debt.

Sinkingfund
assets. 1 !

Net
funded
debt.*

fci
3
a

Per
capita.

$24.79

1

$1,553,813,121

34.31 1 1,119,951,399
15.21
205,456,128
11.63
157,695,051
9.74
70,710,543

$60.69 1 $163,847,120
78.64 |
40.73
37.49
33.49

$35,939,602

125,102,849 ! 32,841,691
19,848,008
2,013,612
14,069,599
174,311 !
4,826,664 I
5 W , VOO

$127,907,518
92,261,158
17,834,396
13,895,288
3,916,676

GROUP L - C I T I E S HAVING A POPULATION OF 300,000 OR OVER IN 1909.
$724,725,463
93,181,547
83,788,526
24,534,964

$234,262,060
911,120
15,566,500
487,327

$624,46S,065
89,081,772
68,578,384
21,596,291

$134.90
41.58
44.93
31.89

$334,519,458
5,010,895
* 30,776,642
3,426,000

168.93 1
103.02'
69.29 !
96.64 |

90,033,216
39,607,874
31,691,224
36,918,454

136.97
71.48
58.86
69.96

21,008,700
17,475,000
5,613,684
14,079,200

11,440,250
18,119,726
11,707,388
27,714,644

25.57
43.63
28.53
76.88

2,122,000
6,630,507
240,000
•30,141,700

11,565,464
24,133,633
30,433,835
14,637,967

32.21
71.84
91.00
44.84

92,500
12,722,000
4,757,500

$207.16
43.92
65.09
36.95

72,622,861
40,445,580
36,624,388
41,111,932

38,419,055
16,637,294 j
680,520
9,885,722

10,405,000
22,166,297
11,947,388
49,306,279

3,157,250
2,583,936
8,550,065

30.31
69.59
29.12
160.51

11,577,964
29,435,308
34,546,875
14,614,667

80,000
7,420,325 !
644,460 ■
23,300

32.47
109.71
105.22
44.84

$72.26
2.34
•20.16
5.06
31.96 i
31.54
10.43 !
26.68 \
4.74
15.96
0.59
•83.63 1
0.26
37.87
14.22

$608,244,820
64,460,818
84,836,972
23,580,354

$131.39 1
30.09
65.58
34.82

$81,009,296
•219,316
6,713,600
6,169,000

$23,543,379
952,741
1,430,617
913,994

$57,465,917
* 1,172,057
5,282,983
5,245,006

1
2
3
4

72,754,323
36,332,107
^32,266,301
38,434,541

110.68
65.57
59.93
72.83

2,229,000
4,595,200
2,586,317
3,148,799

3,081,367
1,370,414
79,946
< 20,729

<852,367
3,224,786
2,506,371
3,169,528

6
7
8

9,114,921
19,895,527
10,567,300
'46,789,882

20.37
47.90
25.75
129.81 ! !

1,131,250
1,935,989
6,701,700
4,218,705

264,487
246,255

866,763
1,689,734
6,701,700
3,494,451

9
10
11
12

10,200,353
23,301,928
29,113.700
10,057,552

28.41 i
69.36 I
87.05
30.81

425,450
923,359
4,035,800
* 491,300

10,446
190,649
53,871

415,004
732,710
4,035,800
•545,171

13
14
15
16

724,254

GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
$10,339,160
14,853,827
13,908,267
6,999,067
4,256,026

$35.13
51.07
63.19
28.95
18.61

$1,406,533
6,676,687
* 209,000
81,000
336,500

$323,920
256,679
306,290
174,140
•639

$1,082,613
6,420,008
•515,290
•93,140
337,139

17
18
19
20
21

10,138,814
14,605,377
12,464,146
6,823,613
8,943,330

45.61
65.94
56.73
32.24
42.27

581,000
3,554,000
•27,000
140,000
307,000

8,379
•83,023
407,519
40,554
•316,201

572,621
3,637,023
•434,619
99,446
623,201

22
23
24
25
26

1.59
23.04
18.24
6 12.52
26.71

1,534,712
7,978,238
'7,784,444
7,179,801
5,597,989

7.41
41.99
46.24
43.45
39.19

* 97,500
759,000
11,100
773,200
509,000

102,522
97,286
•103,387
193,262
136,881

• 200,022
661,714
114,487
579,938
372,119

27
28
29
30
31

1,445,833
4,835,000

10.63
36.16

3,119,747
8,093,762
3,774,431
1,993,110
'3,021,121

22.95
60.52
28.74
15.63
24.55

* 25,000
998,269
*119,200
68,500
93,500

123,646
•862
• 138,430
37,786
•91,153

• 148,646
999,131
19,230
20,714
184,653

32
33
34
35
36

70.38
43.45
46.73
80.80
25.48

1,253,000
3,206,720
1,348,653

i6.72
27.47
11.62

6,496,150
4,122,169
7,631,984
8,696,606
2,828,525

53.17
35.26
65.39
74.94
24.50

203,000
76,941
1,165,500
1,416,500
♦96,363

49,763
• 108,131
22,634
98,087

153,237
185,072
1,142,866
1,318,413
•96,363

37
38
39
40
41

18.60
36.08
30.05
74.85
41.66

1,137,500
1,472,000
1,106,400
3,781,100
844,000

10.34 I
13.43
10.62
36.52
8.41 I

2,068,084
5,290,264
2,510,865 1
8,299,398
4,103,101

18.79
48.26 I
24.11 j
80.16 j
40.90

316,375
429,000
* 126,034
636,600
IS,900

28,146
84,440
64,410
333,464
•34,370

288,229
344,560
•190,444
303,136
53,270

43
44
45
46

$12,822,902
15,508,659
16,434,696
8,076,741
, 4,768,401

$2,104,300
168,000
5,191,751
573,000
22,000

$50.72
53.90
82.71
35.78
20.95

$12,993,778
4,221,379
16,141,847
5,101,078
4,768,401

$44.15
14.51
61.73
21.10
20.85

$1,933,424
11,455,280
5,4S4,600
3,548,663
22,000

11,254,821
25,652,956
13,637,257
13,589,064
11,348,402

1,347,100
6,072,038
392,000
196,100

56.09
115.82
89.70
66.05
54.57

10,722,348
19,639,006
15,510,295
8,177,064
9,245,602

48.23
8S.68
70.60
38.64
43.70

1,879,573
6,013,980
4,199,000
5,804,000
2,299,000

5,548,219
11,651,652
12,062,275
8,479,291
6,031,803

266,200
314,740
4,206,400
1,709,993
3,664,300

28.07
62.98
96.64
61.66
67.88

5,485,219
7,586,392
13,198,227
8,119,372
5,881,103

26.48
39.94
78.40
49.14
41.17

329,200
4,380,000
3,070,448
6 2,069,912
3,815,000

3,385,852
9,805,872
4,031,037
2,812,381
4,578,414

754,000
34,800
15,000
306,000

30.46
73.59
30.81
24.46
37.20

2,694,019
5,005,672
4,046,037
3,118,381
4,578,414

19.83
37.43
30.81
24.46
37.20

8,279,997
5,952,562
8,660,207
8,811,137
2,941,703

319,000
380,000

70.38
54.17
74.20
92.42
25.48

8,59S,997
5,079,562
5,453,487
9,377,009
2,941,703 |
2,047,112
3,955,570
3,129,164
7,749,302
4,179,499

3,041,9S9
5,423,870
4,187,822
10,534,302
4,795,009

1,914,525
142,623
3,700
47,742
996,100
228,490

28.94
49.51
40.67
111.37
50.07

$6.57
39.39
20.98
14.63
0.10
8.46
27.14
19.10 I
27.41 1
10.87

* Includes loans issued for & gas-supply system owned but not operated by city.
? T h o h n ? t C d e d debt S f ^ c e e d s U ^ amount here reported for the reason that a small and unknown amount of sinking fund assets that was deducted from the
gross funded debt was reserved for the redemption of special assessment loans rather than of funded debt.
•Includes loans issued for Cincinnati Southern Railway, owned but not operated by the city.




FINANCIAL. STATISTICS OF CITIES.

182
TABLE

21.—GROSS DEBT AND NET FUNDED DEBT AT CLOSE OF YEAR, TOTAL AND PER CAPITA,
[For a list of the cities arranged alphabetically by states, with the number
GROUP m . - C I T I E S HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.

GEOSS DEBT AT CLOSE OF Y E 1 B .

Classified by divisions of the government
of the city issuing.

Total.
City
corporation.

$4,840,140
2,253,745
6,172,186
8,442,092
2,630,842

4,840,140
2,253,745
4,918,546
6,510,849
2,166,542

5,840,463
3,141,155
6,536,671
4,512,233
2,929,035

5,840,463
2,921,879
6,536,671
4,512,233
2,929,035

57 Salt Lake City, Utah.
53 Lynn, Mass
59 Wilmington, Del
GO Springfield, Mass
6 1 Des Moines, Iowa

6,940,322
5,181,206
3,551,563
5,325,300
1,753,650

6,078,525
5,181,206
3,551,563
5,325,300
1,077,180

62
63
64
65
66

LawTence, Mass.
St. Joseph. Mo...
Troy,N.Y
Yonkers,N.Y..
Tacoma,Wash..

2,839,082
2,826,261
4,630,360
7,221,772
7,209,458

2,839,082
1,412,836
4,518,078
7,221,772
6,432,427

67
63
69
70
71

Youngstown, Ohio.
Duluth, Minn
Houston, Tex
Somerville, Mass...
Kansas City, Kans.

2,195,138
6,568,460
5,538,210
1,853,818
3,517,331

1,909,133
5,593,453
5,538,210
1,853,818
2,535,265

72
73
74
75
76

Utica,N.Y
Waterbury, C o n n Elizabeth, N . J
Schenectady, N . Y .
Hoboken,N.J

1,942,285
2,815,941
3,370,100
4,545,012
2,133,303

1,942,285
2,654,188
3,370,100
4,545,012
2,133,303

77
78
79
80
81

Manchester, N. H .
Evansville,Ind....
Birmingham, Ala..
Akron, Ohio
Norfolk, Va

1,849,100
2,021,410
2,994,389
1,617,579
7,179,408

1,849,100
1,915,810
2,994,389
1,333,402
7,179,403

82
33
84
85
86

Fort Worth, Tex.,
Wilkes-Barre, Pa.
Erie, Pa
Savannah, Ga
Peoria, 111

3,091,212
1,036,836
1,071,892
2,953,476
1,155,668

3,091,212
831,336
810,892
2,953,476
983,414

87 Harrisburg, Pa
Fort Wayne, Ind..
Charleston, S. C . . .
90 Portland, Me
91 Terre Haute, Ind..

2,764,112
942,806
4,107,950
7,069,705
829,160

2,138,412
607,606
4,107,950
2,533,705
565,360

92
93
94
95
96

East S t Louis, 111.
Holyoke, Mass
Brockton, Mass
Johnstown, Pa
Jacksonville, Fla..,

1,395,401
3,206,350
3,623,125
686,479
1,829,846

1,032,539
3,206,350
3,623,125
376,266
1,829,846

97
93
99
100
101

Oklahoma City, Okla..
Bayonne,N. J.
Covington, Kj
South Bend, Ind
Passaic, N. J .

2,005,858
3,212,813
2,491,013
849,773
1,067,873

1,269,199
3,212,813
2,491,013
630,173
1,067,873

102
103
104
105

Altoona, Pa
Mobile, Ala
Allen town, Pa...
Pawtucket, R. I.

2,283,307
4,106,500
1,141,506
6,779,202

1,686,807
4,106,500
602,206 1
6,779,202 i

47
43
49
50
51

Albany,N.Y
Bridgeport, Conn.,
Spokane, Wash....
Hartford, Conn...
Beading, Pa

52
53
54
55
56

Trenton,N.J
San Antonio, T e x . . .
New Bedford, Mass..
Camden, N . J
Dallas, Tex.




School
districts.

Other
divisions
of the
government
of the city.

Classified according to provisions made for payment.

Current.
Funded
or
fixed.

$3,983,438
2,250,500
3,823,000
7,594,454
1,973,300

$1,253,640
1,931,243
464,300
219,276

861,797

676,470

209,759

1,676,095
2,674,690
3,210,500
3,406,920
2,083,969
1,645,000
1,962,600
2,499,183
1,169,663
7,103,550
2,661,418
965,600
996,655

205,500
261,000
172,254
625,700
335,200
263,800

310,213
736,659
219,600
596,500
*539,*366'

4,536,000

2,734,250
554,754

616,733
99,000

541,309

29,143
223,006
1,400

59,139

41,324

60,937

215,000
239,000
565,000

55,028
31,031
47,858
97,956
320,727

91,127
1,230
21,273

25,000

31,175
3,372
52,317

350
9,233
542
813
4,229

525,000

350,000

210,909

1,045,462
212,000

54,190

97,319
525,540
25,612

62,231
600,000

303,662
443,734
54,000
66,826
425,005

2,579,400
893,300
4,107,950
6,918,933
737,000

183,700

1,069,000
2,955,400
3,180,700
635,300
1,763,000

272,900

178,869
"*50,"666
422,920

100,000
276,634

2,038,500
3,061,500
1,141,100
6,160,000

243,900
1,045,000
200

155,373

i Sinking and investment funds, and public trust funds for municipal uses.
* Gross funded debt less the assets of sinking funds reserved to amortize such debt.
* For amount of sinking fund assets at close of year, see Table 13.

26,998

*iii^55i'
12,454
15,572
30,840
45,953
5,208
4,177
24,231

3,150
173,260
12,852
2,462
1,561

6,739
17,236
1,235

7,126

5,712

"*i97

2,700

1,012
13,678

33,123

1,500
3,800

104,445
14,721

44,822
23,639

47,639
250,000
439,000

6,862

219,226
170,000

30,803

1,597,000
2,930,750
2,147,000
753,140
004,250

1,2S4
943

"67,*463'

1,113,470

1,546,830
6,431,850
5,435,351
1,503,000
2,256,731

$2,449
2,700

6,188
53,337
157,672
3,452
59,015

5,256,400
• 4,433,200
3,482,700
5,325,300
1,592,200

20,118
219,595
1,853,733

All other.

121,374
347,318
125,5S2
2,700
49,270

66,922

36,829

105,600

$846,354

152,959

740,202

284,177

656,500

Outstanding
warrants.

$545
911,030

591,500

$46,282

131,753

$854,253
*i,"433,'i56
1,576,406

1,413,425
66,000

772,307

Revenue
loans.

3,544,995
2,740,500
6,253,417
4,286,200
2,820,750

2,477,927
2,793,950
4,302,106
6,339,221
5,003,000

286,000
975,007

Special
issessmenl
loans.

177,800
67,379
22,600
8,250

135

950
3,425

1,179

31,043

312,759

96,099
4,263

**45,"720'

23,313

907
373,985

203,484

206
41,733

GENERAL TABLES.

183

TOGETHER WITH CHANGES DURING YEAR IN FUNDED DEBT AND IN SINKING FUND ASSETS: 1909—Continued,
assigned to each, see page 78. For a text discussion of this table, see page 54.]
GROUP HI.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.
NET FUNDED DEBT 2 AT
CLOSE OF YEAR.

OBOSS DEBT AT CLOSE OF TEAR—continued.

Classified as held b y -

Public.

INCREASE: DURING TEAR IN—

Classified according to purpose of issue.

Per
capita.

City funds
w i t h Invest­
ments.^

For general purposes.

For public service enter­
prises and investments.

Total.

Per
capita.

Gross
funded
debt.

Sinking
fund
assets. 8

Net
funded
debt.*

j
Total.

Per ;
capita.

Total

C

£
a

Per
capita.

o
$4,263,033
1,787,745
6,167,986
7,873,638
2,446,242

1572,052
466,000
4,200 1
568,454
184,600

4,681,833
3,115,155
6,246,571
4,046,493
2,785,785

1,158,630 1
26,000
290,100
465,735 i
143,250

6,940,322
4,373,706
3,544,563
5,004,800
1,753,650

$48.49
22.70
62.33 1
86.83
27.S2

*$2,458,645
1,784,504
3,821,915
5,937,679
1,657,178

$24.63
17.97
38.63
61.07
17.63

4 2,046,189
2,272,896
4,542,191
3,665,533
2,465,843

21.64
24.50
48.99
39.61
28.15

18.21
19.02 1
10.52
24.30

5,222,574
3,209,194
3,482,631
4,610,708
1,592,200

59.80
36.82
40.29
53.48
13.82

756,000
25,000
2,367,297
2,269,700
2,635,759

9.10
0.32 !
30.86
29.66
34.53

2,299,656
2,782,684
4,108,796
6,090,794
4,780,854

383,000
3,124,762
1,300,000
56,000

5.02
41.10
17.10
0.74

1,471,826
6,339,629
5,485,351
1,503,000
* 2,215,479

$3,291,290
2,253,745
5,004,186
7,967,092
1,930,842

$32.93
22.70
50.58
81.96
20.40

$1,548,850

$15.61

1,168,000
475,000
700,000

ii.so

61.77
33.86
70.50
48.76
33.43

4,994,963
3,141,155
4,950,671
3,174,233
1,757,035

52.83
33.86
53.40
34.30
20.05

845,500

8.94

1,586,000
1,338,000
1,172,000

17.10
14.46
13.38

807,500 !
7,000 1
320,500 I
1

79.47
59.44
41.09
61.77
20.73

5,350,289
3,522,706
2,642,063
3,230,300
1,753,650

61.26
40.42
30.57
37.47
20.73

1,590,033
1,65S,500
909,500
2,095,000

2,656,632
2,816,261
4,577,670
6,977,572
6,977,153

182,400 ,
10,000: j
52,690 ,
244,200 |
232,305 |

34.17
36.51
60.36
94.40
94.45

2,0S3,082
2,801,261
2,263,063
4,952,072
4,573,699

25.07
36.19
29.50
64.74
59.92

2,030,493
6,543,460
5,638,210
1,853,818
3,517,331

164,640
25,000

28.79
86.38
72.90
24.45
47.02

1,812,138
3,443,698
4,238,210
1,797,818
3,517,331

23.77
45.28
55.80
23.71
47.02

1,902,557
2,635,441
3,126,281
4,013,947
2,112,803

39,728
180,500
243,819
631,065
20,500

26.80 1
39.55
47.37
64.74
30.72

1,942,235
1,895,941
3,325,100
3,704,012
2,018,303

26.80
26.63
46.74
52.76
29.06

920,000
45,000
841,000
115,000

1,362,800
1,962,410
2,979,389
1,395,744
6,291,603

486,300
59,000
15,000
221,835
887,800 j

26.84 i
29.40
43.65
24.24
107.97

1,099,100
1,621,410
2,960,389
1,593,079
5,913,408

15.95
23.58
43.15
23.87
88.93

3,091,212
1,016,836
899,238
2,953,476
1,095,563

46.54

20,000 1
172,654

2,201,212
1,036,836
851,892
2,128,476
1,155,668

1

60,100
241,100 1
!
475,500
312,326

2,523,012
942,806
3,632,450
6,757,379
829,160
1,395.401
3,066,450
3,174,625
545,179
1,829,846

139,900
448,500
141,300

2,005,858
2,968,463
2,491,013
849,773
1,053,894
2,202,307
4,106,600
1,079,506
5,046,822

244,350
13,979
81,000
62,000
1,732,380

$192,893
19,000
277,579
152,000
278.400

$7,909
• 106,726
4,436
•17,752
30,115

$134,984
125,726
273,143
169,752
248,285

47
43
49
50
51

17,500
73,792
49,501
100,652
96,096

299,670
• 56,792
165,081
•81,402
365,904

52
63
54
55
56

840,600
• 99,500
472,550
1,932,800
174,000

4,706
• 98,812
19
123,664

835,894
• 688
472,531
1,809,236
174,000

57
53
59
60
61

27.67
35.95 '
53.66 ;
79.62
62.63

120,207
828,500
151,338
541,800
675,000

26,743
1,009
9,214
• 11,126
34,250

93,464
827,491
142,124
552,926
640,750

62
63
64
65
66

19.30
83.37
72.22
19.82
29.62

253,390
23,000
766,320
32,500
318,660

2,980
76,274
»16,620

250,410
• 53,274
766,320
32,500
335,280

67
63
69
70
71

12.92
0.63
11.98
1.66

1,651,334 j
2,459,379
2,911,297
2,819,848
2,049,086

22.78
34.55
40.92
40.17
29.50

172,702
216,000
148,000
216,480
243,954

• 5,522
8,207
80,695
188,631
154

178,224
207,793
67,305
27,849
243,800

72
73
74
75
76

750,000
400,000
34,000
24,500
1,266,000

10.89
5.82
0.50
0.37
19.04

928,115
1,962,029
2,479,323
^994,783
6,192,415

13.47
28.54
36.14
14.91
93.13

• 10,000
•54,200
99,665
22,450
680,000

68,838
283
1,137
28,180
74,883 ;

•78,838
•54,483
98,528
•5,730
505,112

77
78
79
80
81

33.14
15.77
13.04
32.88
18.61

890,000

13.40

220,000
825,000

3.37
12.75 1
|

2,542,992
'916,151
610,794
2,734,250
546,683

38.29
13.94
9.35
42.24
8.80

687,590
• 32,500
46,000
•131,200
•17,000

16,966 i
25,900
925
• i,254

670,624 i
•58,400
45,075
•131,200
•15,746

82
83
84
85
86

1,914,412
631,006
4,107,950
2,940,205
829,160

31.34
11.18
70.14
50.84
14.47

849,700
261,800

13.92
4.29

4,129,500

71. 42

2,179,666
798,222
4,074,224
6,171,154
752,278

35.69
13.10
69.57
106.72
13.13

224,100
23,500
•173,200
1,592,217
81,000

52,883
13,047
•463,822
• 571,671
•8,474

i n , 212
10,453
290,622
2,163,888
89,474

87
88
89
90
91

24.62
56.87
65.55
12.75
34.13

1,395,401
1,986,950
1,920,625
686,479
1,396,790

24.62
35.24
34.75
12.75
26.05

i,2i9,400
1,702,500

2L63
30.80

911,413
2,595,469
2,555,797
603,096
1,768,000

16.03
46.04
46.24
9.35
32.98

59,500
140,400
45,550
36,600

26,436
43,069
28,408
23,743

33,064
97,331
17,142
12,857

92
93
94
95
96

37.65
60.44
47.23
16.31
20.64

1,467,858
3,024,313
1,275,313
665,773
1,067,873

27.55
66.89
24.18
12.78
20.64

638,000
168,500
1,215,700
184,000

10.10
3.66
23.05
3.53

1,597,000
2,603,381
<2,133,576
747,505
890,237

29.98
47.09
40.47
14.35
17.21

297,500
491,500
52,600
•10,178
149,000

13,316
4,129
• 2,770
6,330

297,500
478,184
48,371
•7,408
142,670

97
93
99
100
101

1,568,307 !
3,126,000 I
784,506 i
4,959,202

30.58
61.00
15.49
98.90

715,000
980,500
357,000
1,820,000

13.94
19.13
7.05
36.30

1,832,751
2,949,568
997,902
4,087,379

35.74
57.56
19.70
81.52

•36,000
• 17,270
• 6,100
•50,000

• 40,791
• 1,664
6,590
149,795

4,791
• 15,606
• 12,690
•199,795

102
103
104
105

15.77
16 41
45.63
18.61 1

45.26
15.47 1
70.14 1
122.26
14.47

44.52
80.13
22.54
135.20

433,056 1

4.87
7.42

8.08

!

317,170 1
17,000
214,582
19,250
462,000

4 The net funded debt slightly exceeds the amount here reported for the reason that a small and unknown amount of sinking fund assets that was deducted from
the gross funded debt was reserved for the redemption of special assessment loans rather than of funded debt.
•Decrease.




FINANCIAL STATISTICS OF CITIES.

184

TABL|J 21.—GROSS D E B T A N D N E T F U N D E D D E B T AT CLOSE O F YEAR, TOTAL A N D P E R

CAPITA,

[For a list of the cities arranged alphabetically by states, with the number
GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1909.

GBOSS DEBT AT CLOSE OF YEAR.

Classified by divisions of the government
of the city issuing.

Total.
City
corporation.

106
107
108
109
110

Saginaw, Mich
Canton, Ohio
Wichita, Kans
Springfield, Hi
Btngharnton, N . Y .

$2,703,527
2,062,919
2,333,951
1,497,399
923,814

$2,703,527
1,634,919
2,084,451
1,369,225
923,814

111
112
113
114
115

Lancaster, Pa
Sioux City, I o w a . . .
Little Rock, A r k . . .
Springfield, Ohio...
Atlantic City, N . J .

1,275,500
1,725,995
722,618
1,681,280
5,562,291

890,500
1,376,245
503,174
1,484,280
5,562,291

116
117
118
119
120

Bay City, Mich
Rockford,IH
York, Pa
Lincoln, Nebr
Chattanooga, Tenn.

1,702,905
891,145
1,181,009
1,854,635
2,677,429

1,702,905
687,597
783,114
1,587,048
2,677,429

121
122
123
124
125

Topeka, K a n s . . .
Sacramento, Cal.
Maiden, Mass....
Haverhill, Mass..
Pueblo, Colo

2,447,631
1,078,896
2,317,966
2,229,602
3,352,197

1,833,145
1,077,641
2,317,966
2,229,602
3,026,392

1,158,879
2,767,120
722,425
1,616,461
1,424,192

1,158,879
2,767,120
452,875
1,032,461
1,224,192

126 Salem, Mass
127 I New Britain, Conn.
128 I Davenport, Iowa...
129 McKeesport, Pa
130 Wheeling, W . V a . . .
131
132
133
134
135

Augusta, Ga
Superior, Wis....
Newton, Mass...
Dubuque, IowaButte, Mont

1,808,500
919,761
6,514,682
1,528,069
1,140,394

1,808,500
919,761
6,514,682
1,412,069
919,894

136
137
138
139
140

Chester, Pa
Kalamazoo, Mich..
Montgomery, Ala..
Woonsocket, R. I..
Galveston, Tex

974,100
1,100,801
3,334,435
3,313,142
4,462,345

674,500
827,798
3,334,435
3,313,142
4,462,345

141
142
143
144
145

Fitehburg, Mass..
Racine, Wis
Elmira,N.Y
Quincy, 111
Knoxville, Tenn..

1,820,293
661,068
1,086,790
792,478
3,665,012

1,820,293
661,068
1,086,790
712,478
3,665,012

146 Newcastle, Pa
147 Macon, Ga
148 Auburn, N. Y
149 West Hoboken, N. J.,
150 Joliet, 111

498,966
728,282
1,049,892
1,051,131
575,220

318,650
728,282
1,049,892
1,051,131
533,920

151
152
153
154

Taunton, Mass.
Everett, Mass..
Oshkosh, W i s . .
Chelsea, Mass...

2,457,493
1,822,430
507,369
2,987,001

2,457,493
1,822,430
507,369
2,987,001

155
156
157
158

Joplin, Mo
La Crosse, Wis
Newport, Ky
,
South Omaha, Nebr.,

362,405
1,077,793
1,297,300
1,452,449

139,166
1,077,793
1,297,300
1,352,449

734,779

734,779

San Juan, P.R..




School
districts.

Other
divisions
of the
government
of the city.

$428,000
249,500
$128,174
3S5,000
349,750
219,444
197,000

203,548
397,895
267,587
614,486
1,255

Classified according to provisions made for payment.

Current.
Funded
or
fixed.

$1,308,532
409,150
892,519
193,000
10,281

1,274,500
1,707,250
204,500
1,366,485
5,356,000

5,768
307,234
248,394

1,146,719
381,800
1,147,810
1,374,100
2,556,000

325,805

269,550
584,000
200,000

1,147,200
2,379,750
544,000
1,207,500
1,297,700

116,000
220,500

1,733,500
757,334
6,169,300
1,185,282
620,500

80,000
180,316

41,300

Revenue

$1,380,500
1,585,832
1,413,824
989,210
841,300

1,690,827
1,073,600
2,032,800
2,066,500
2,349,222

299,600
273,003

Special
issessmenl
loans.

865,600
730,192
2,500,000
3,022,000
4,392,038
1,504,756
661,000
1,017,500
769,000
3,334,023
373,500
688,400
777,973
682,808
207,905

100,000

335,000
972,200
1,297,300
1,298,328

723,343

$1,200
64,430
18,565
242,420
41,400

$3,976
3,507
8,043
68,611
30,833

206,337
59,843
142,500

12,481
3,947
5,358
63,791

446,500
150,462

95,200
334,172

268,258
114,776

4,600

14,486
21,711
12,177
207,868
S5,SS8
5,296

665,686

492,000

200,000
161,580
16,840

344,415

371,000
175,000
50,500

492,985
380
733
125,792

155,737
"ii8,"857
50,000
73,500
255,475
697,6S0

75,000
6,500
300,000
219,652
35,000
90,300
136,755
230,000
283,000

278,195

7,450
50,000

117,498

7,000

252,723
256,023
179,700

3,939
112,000
113,950

2,391,225
1,533,953
482,000
2,765,900
223,239

Outstanding
warrants.

34f000
273,000
5,000
220,101
8,000
104,087
153,771

190
44,527
3,658
469,894

Another.

$9,319
1,000
4,158
1,000
496
600
1,200

3,000
21,022
4,409
2,053
5,230
85,166
1,522
1,150
11,679
15,990
2,692
14,046
700

855
620

18,169

6,665

30,459
66,857

30,683
3,450

1,934
63
44,424
16,023

24,866

30,603

2,794
96S
39,882
8,460

6,797
300

73,665

3,906
1,905
560

32,268
15,477
16,463
1,000
17,500
946
350

"i"

i Sinking and investment funds, and public trust funds for municipal uses.
* Gross funded debt less the assets of sinking funds reserved to amortize such debt.
* For amount of sinking fund assets at close of year, see Table 18.

11,436

GENERAL TABLES.

185

T O G E T H E R W I T H CHANGES D U R I N G Y E A R IN F U N D E D DEBT AND IN SINKING F U N D ASSETS: 1909-Continued.
assigned to each, see page 78. For a text discussion of this table, see page 54.]
GROUr IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.
NET FUNDED DEBT* AT
CLOSE OF YEAE.

GROSS DEBT AT CLOSE OF YEAR—continued.

Classified as held b y -

Public.

City funds
with invest­
ments. 1

$2,604,297
1,978,494
2,333,951
1,497,399
840,792

$99,230
84,425

1,242,000
1,725,995
722,618
1,623,637
4,575,291

33,500

1,701,686
891,145
1,013,498
1,854,635
2,677,429
2,447,631
1,078,896
2,218,566
2,080,022
3,333,197
1,158,879
2,766,120
722,425
1,512,461
1,424,192
1,808,500
919,761
4,930,732
1,528,069
1,136,234
856,000
1,044,801
3,334,435
2,870,142
4,150,345
1,405,026
661,068
1,073,290
792,478
3,655,012
498,966
583,282
1,027,812
1,051,131
575,220
2,259,493
1,499,430
424,369
1,871,000
362,405
873,793
1,296,300
1,452,449
734,779

83,022

INCREASE DURING YEAR Df—

Classified according to purpose of issue.

Per
capita.

For general purposes.

Total.

Per
capita.

For public service enter­
prises and investments.

Total.

Total.

Per
capita.

Gross
funded
debt.

Sinking
fund
assets.*

Net
funded
debt.*

Per
capita.

$54.15
42.16
47.82
30.69
19.46

$2,117,427
1,550,119
2,333,951
1,497,399
923,814

$42.41
31.68
47.82
30.69
19.46

$586,100
512,800

$11.74
10.48

< $1,297,074
1,526,689
1,413,824
989,210
819,578

$25.98
31.20
28.97
20.27
17.26

27.30
36.97
16.11
37.62
124,68

945,000
1,705,995
722,618
1,161,280
3,994,291

20-23
36.54
16.11
25.93
89.53

330,500
20,000

7.07
0.43

1.274,500
1,705,736
204,500
«1,343,282
4,163,053

27.28
36.53
4.56
30.06
93.31

40,000
'76,600
* 52,500
87,936
1,065,000

38.27
20.14
27.02
42.50
61.36

1,240,405
795,045
1,181,009
1,651,035
2,632,429

27.87
17.97
27.02
37.84
60.33

25.49
8.63
21.94
31-19
57.33

56.23
24.90
53.56
51.85
77.96

1,827,631
952,896
1,849,966
1,266,602
1,953,197

27.19
65.07
17.00
38.46
34.40

$33,871
4,952
12,269

$3,029
77,048
225,049
8,301
6 2,469

106
107
108
109
110

6 66,784
21,811
301,546

40,000
6 76,600
14,284
66,125
763,454

111
112
113

6 63,975

12,774

6 76,749

«19,000
•10,000
275,000

39,155
*354
12,788

6 58,155
6 9,646
262,212

115
116
117
118
119
120

13,796

$36,90(H
82,000
225,049
8,301
9,800

520,000
1,568,000

11.64
35.15

462,500
96,100

10.40
2.17

203,600
.45,000

4.66
1.03

1,133,945
381,800
958,850
M,361,169
2,501,686

41.98
21.99
42.75
29.45
45.42

620,000
126,000
468,000
963,000
1,399,000

14.25
2.91
10.81
22.40
32.54

1,670,016
1,073,600
1,355,687
1,482,999
2,248,222

24.78
31.32
34.48
52.29

6500
M5,500
60,600
6 4,000
6 31,793

38,106
6 6,305
819

6 14,296
6 45,500
22,494
2,305
6 32,612

121
122
123
124
125

1,023,279
1,908,370
722,425
1,386,461
948,292

24.01
44.87
17.00
32.99
22.90

135,600
858,750

3.18
20.20

230,000
475,900

5.47
11.50

1,147,200
2,242,188
426,456
861,567
1,225,899

26.91
52.73
10.04
20.50
29.61

6 43,450
309,000
6 31,000
6 179,600
677,700

6 33,064
13,218
6 155,906
36,075

643,450
342,064
6 44,218
6 23,694
641,625

126
127
128
129
130

44.22
23.17
165.85
39.12
29.49

220,000
919,761
5,139,682
1,144,069
1,140,394

5.38
23.17
130.85
29.29
29.49

1,588,500

38.84

1,375,000
384,000

35.00
9.83

1,733,500
700,330
3,666,918
1,152,349
602,738

42.38
17.64
93.35
29.50
15.59

65,000
6 20,000
6 30,000

13,020
218,744
6,899
3,843

6 18,020
6238,744
6 36,899
6 3,843

131
132
133
134
135

25.54
28.97
88.01
89.40
120.67

974,100
1,097,801
2,398,535
2,259,462
4,003,345

25.54
28.89
63.30
60.96
108.26

0.08
24.71
28.44
12.41

733,152
730,192
2,500,000
2,451,093
4,014,195

19.23
19.22
65.98
66.14
103,55

6 10,000
17,728
199,450

6 9,444

3,000
935,900
1,053,680
459,000

6556
17,728
199,450
6 98,319
30,348

136
137
138
139
140

49.23
17.68
29.44
21.68
101.76

1,279,293
661,068
1,086,790
792,478
2,400,012

34.60
17.88
29.44
21.68
66.63

541,000

14.63

35.13

28.13
17.88
27.56
20.83
91.91

6278,714
68,000
6 68,000
6 79,333
1,625,345

42,457

1,265,000

1,040,356
661,000
1,017,500
761,606
3,310,447

6 321,171
6 8,000
6 68,000
6 80,625
1,616,238

141
142
143
144
145

145,000
22,080

14.01
20.51
30.62
30.67
16.82

448,966
712,282
692,470
1,051,131
45S,920

12.61
20.03
20.20
30.67
13.42

50,000
16,000
357,422

1.40
0.45
10.42
3.40

10.42
11.41
22.02
18.97
6.08

624,500
6 92,300
262,528
43,808
6 6,021

610,771
6 55,061
854
13,533

116,300

371,189
405,200
755,039
649,911
207,905

613,729
6 37,239
261,674
30,275
6 6,021

146
147
148
149
150

198,000
323,000
83,000
1,116,001

72.97
55.71
15.56
92.04

1,231,493
1,620,430
507,369
2,6S7,001

36.56
49.54
15.56
82.83

1,226,000
202,000

36.41
6.17
9.24

45.35
36.47
14.78
51.30

140,850
6 6,975
3,600
500,000

24,188
13,386

300,000

1,527,151
1,192,955
482,000
1,664,899

116,662
6 20,361
3,600
381,052

151
152
153
154

204,000
1,000

11.35
35.72
43.06
55.36

347,905
742,593
576,300
1,452,449

10.90
24.61
19.13
55.36

14,500
335,200
721,000

0.45
11.11
23.93

323,118
689,777
1,258,965
1,298,328

10.12
22.86
41.78
49.49

6 38,000
205,000
87,900
6 21,070

1,712
52,988
8,555

6 30,712
152,012
79,345
6 21,070

155
156
157
158

60,880

36,941

23,939

57,643
987,000
1,219
167,511

99,400
149,580
19,000
1,000
104,000

1,583,950
4,160
118,100
56,000
443,000
312,000
415,267
13,500

"i6,*666*

416,779

318,000

489,202

109,000

98,319
78,652

1,292
9,107

118,948

in

« The net funded debt slightly exceeds the amount here reported for the reason that a small and unknown amount of sinking fund assets that was deducted from the
gross funded debt was reserved for the redemption of special assessment loans rather than of funded debt.
•Decrease.




FINANCIAL STATISTICS OF CITIES.

186

TABLE 22

FUNDED DEBT AND SPECIAL ASSESSMENT LOANS
[For a list of the cities arranged alphabetically by states, with the Dumber

ISSUED FOR GENEBAL PURPOSES.

Highways,.
Total.
Total.

General Police and
govern­
fire de­
ment
buildings.1 partments.

Sewers
and
sewage
disposal.

Street
pave­
ments.

Bridges
and aboli­
tion of
grade
crossings.

Other
highway
purposes*

Charities,
hospitals,
and cor*
rections.

School
buildings
and sites.

S2,084,229,002 $1,198,303,579 $51,184,382 $23,906,983 $140,438,463 $25,011,697 $74,699,216 $233,660,136 $32,340,200 $233,280,739

Grand total
Group I
Group II
Group III
Group IV

1,523,651,399
277,827,751
192,616,245
90,133,667

854,897,750
175,237,271
110,194,773
57,973,785

38,997,691
7,006,400
3,576,418
1,603,873

22,678,607
3,015,379
2,237,402
1,035,595

82,629,483
33,615,113
12,991,874
11,201,993

9,503,353
3,947,070
5,719,797
5,841,477

54,2S0,0S9
12,366,581
5,951,471
2,101,075

193,536,479
18,229,546
12,543,114
9,350,997

29,910,381
1,581,850
415,900
432,069

159,967,550
31,936,937
27,841,177
13,535,075

GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
$23,868,021 $111,071,002 $13,012,175 $107,717,883
$428,544,577 1$18,968,108 $14,280,474 $4,833,175
2,605,500 1 2,0S5,750
187, H6 20,215,500
4,065,406
60,763,430
645,500
1,723,214 7,780,858 $3,495,214 8,106,930 18,644,858 1,931,844
575,000
55,471,278
7,762,142
11,159,000
900,000
130,000
1,800,000
500,000

New York, N. Y..
Chicago, 111
Philadelphia, Pa..
St. Louis, Mo

$880,431,289
80,997,821
95,479,820
24,503,178

Boston, Mass
Baltimore, Md
Cleveland, Ohio...
Pittsburgh, P a . . . .

110,715,406
56,584,083
36,942,352
50,850,199

89,706,706
27,355,783
31,154,148
34,883,499

3,605,000
2,750,000
1,245,052
240,040

500,000
822,000
622,900

8,233,700
7,448,000
526,000

3,100,000
450,000

4,335,017
850,000
2,790,000
1,468,800

24,270,991
3,905,000
7,126,786
14,423,129

Detroit, Mich
Buffalo, N. Y
San Francisco, Cal
Cincinnati, Ohio..

13,480,938
24,149,867
10,567,300
57,374,836

11,358,938
17,519,360
10,327,300
23,256,071

2,058,900
747,350
500,000
521,735

47,852
2,450,000
639,000

2,604,120
948,000
981,200
1,745,300

1,017,487
125,152

371,585
5,544,870

Milwaukee, Wis...
Newark, N . J
New Orleans, La..
Washington, D. C.

10,839,178
31,506,402
29,113,700
10,115,030

10,619,178
18,654,402
24,123,200
8S0

190,000
2,719,100
812,000

742,201 16,967,130

517,250
16,000

1,454,000
150,000
8,242,500

3,136,844
2,318,960
981,300

15,378,525
1,300,000
2,900,350
5,599,400

225,000

2,397,606

1,032,846
1,235,513
589,500
5,960,056

2,020,2S0
1,595,580
31,400

2,198,000
457,868
15,400

164,480
1,931,924

1,090,500

1,893,750
5,274,500
326,500

$120,000
612,448

$190,000
43,750
286,000
175,000
100,000

$2,451,000
1,496,550
1,898,000
3,260,000
1,174,800
3,170,000
2,513,000
320,000
1,214,000

100,000
680,000
1,767,104

3,155,000
2,442,500
2,718,400
2,853,100

GROUP H.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
$14,849,402
15,128,675
19,836,453
8,355,642
4,268,300

$12,819,402
3,495,075
6,820,853
4,857,642
3,026,300

$1,326,000

Louisville, Ky
Seattle, Wash
Providence, R. I
Rochester, N. Y
St. Paul, Minn

12,037,200
23,879,726
18,443,000
11,454,000
9,360,900

8,885,200
16,161,246
14,244,000
5,550,000
6,965,900

Denver, Colo
Portland, Oreg
Columbus, Ohio
Toledo, Ohio
Worcester, Mass

5,524,100
11,046,119
15,450,463
10,029,430
9,339,625
3,997,500
9,314,360
3,855,300
2,947,250
4,199,777

4,083,900
6,064,619
11,599,463
. 6,361,430
5,524,625

7,795,000
6,254,602
8,565,300
10,716,918
2,828,525

7,000,000
5,001,602
3,621,300
6,556,818
2,828,525

3,154,300
5,405,710
3,470,804
11,422,550
4,896,820

1,891,800
3,603,710
2,364,404
7,641,450
4,037,820

Minneapolis, Minn
Los Angeles, Cal
Jersey City. N . J
Kansas City, Mo
Indianapolis, Ind

Atlanta, Ga
Syracuse, N. Y
New Haven, Conn
Scranton, Pa
Paterson, N. J
37 Omaha, Nebr
Fall River, Mass
Memphis, Tenn
Richmond, Va
Oakland, Cal
Grand Rapids, Mich
Nashville, Tenn
Lowell. Mass
Cambridge, Mass
Dayton, Ohio




....

1,068,000
4,275,360
3,236,300
2,504,250
3,146,277

$265,000
139,500
80,500
100,000

$785,000
1,585,525
458,655
14,000

189,400
175,000
91,000

631,229

500,000

*366;656'

3,128,000
2,295,000
5,825,000
725,000
1,935,000

580,000
130,000
675,000

675,000
21,000
650,000

125,000

583,000
196,000
88,000

653,431
300,000
1,664,000

580,500

60,000
1,550,000
1,722,000
1,034,000
160,000

7,970
312,500
25,000

140,000
25,400
390,000
346,000

922,000
55,000
836,800

947,000

$330,800

3,259,700
150,000
2,020,000

30,000

630,000

95,450

30,000
426,000

120,000
40,000

250,000
318,728
750,000
190,000
413,860

428,000

185,000
8,000

2,543,000
1,241,250

21,000
3,900
2,502,000
160,000

225,000

1,593,100
50,000
3,267,263
1,674,468
2S9,825

97,000

149,000
232,070

*343,*666'

545,417
106,090

1,197,000
1,841,300
425,000

33,200

"isojsoo"

212,000
850,000
213,840
973,000
903,930

216,600
150,000
900
2,103,000
603,000

685,200
1,265,010
141,155
916,000
538,390

846,500

1
Exclusive of school and other departmental buildings.
* Exclusive of refunding bonds issued to redeem former funded debt obligations whose purpose of issue was reported.
* Includes funded debt bonds Issued to redeem revenue loans, judgments, warrants, and other temporary obligations.

400,000
379,000
977,000
776,000
902,600
12,500
935,517
486,000
1,220,000
1,051,000

86,000

1,053,000
574,625

"30,*o66'
450,000

$865,000
102,250

1,175,000
967,500
623,500
411,000
1,311,500
228,000
* 200,000

2,800
26,000

665,120
1,242,450
476,000

GENERAL TABLES.

187

AT CLOSE OP YEAR, CLASSIFIED BY PURPOSE OF ISSUE: 1909.
assigned to each, see page 78.

For a text discussion of this table, see page 57.]
ISSUED FOR PUBLIC SERVICE ENTERPRISES AND
INVESTMENTS.

ISSUED FOB OENERAL PUEPOSES—continued.

Libraries,
!
art
galleries,
and
museums.

Combined or unreported
purposes.
Parks and
gardens.

Miscella­
neous
purposes.

Funded
debt.

Issued for
municipal
service
enterprises.

Total.

Special
assessment
loans. I

Watersupplysystems.

$24,8 9,237 $139,582,118 $53,341,453 $89,179,356 $71,779,594 | $6,369,935 J $631,098,140 | $342,829,438
22,487,262
1,621,800
597,700
132,475

115,287,048
16,186,324
5,619,936
2,488,810

38,584,267
8,808,142
3,397,374
2,551,675

38,616,228
19,477,974
25,143,800
5,941,354

48,419,312 I
17,444,155
4,158,810
1,757,317

-

4,976,935 1 ^85,096,043^ 1
76,594,880
1,243,000
48,873,545
65,000
20,533,672
85,000

208,085,813
70,962,580
45,651,545 [
18,129,500

Issued for
refunding.*

Electric
light and
power sys­
tems and
gas-supply
systems.

Issued for
funding.*

t?

Allother.

$7,374,400 $280,894,302 11 $83,467,700 $164,989,708
1,466,500 275,543,730
3,147,500
2,484,800
971,600
2,250,400 i
1,894,172
510,000

41,435,260 137,245,411
17,480,100
7,272,500
17,672,750 15,810,177
6,879,590 ! 4,661,620

$20,085,218
177,144
714,000
256,666

$63,8S1,509
11,657,228
1,612,854
1,820,000
16,461,411
2,450,000
4,254,000
1,586,800

575,400
87,600

931,000
2,00S,196
1,224,000
2,910,800

198,000
350,000

815,250
3,674,000

50,000

m -ii 11 III 1

GROUP I . - C I T I E S HAVING A POPULATION OF 300,000 OR OVER IN 1909.
$4,178,856 $34,378,833
2,323,000 11,226,702
3,661,220
2,000,000
4,0S3
1,089,000
6,299,528
1,591,704
208,800
1,851,337
77,600
2,286,000
13,140,100
100

$331,000,023
5,010,895
30,776,642
3,426,000

$100,252,593
5,010,895
30,151,642
3,426,000

662,666

21,008,700
17,475,000
5,613,376
14,079,200

3,696,500
9,500,000
5,098,376
14,054,200

1,691,253

21,666

2,122,000
6,630,507 '
240,000
6 30,141,700

1,323,000
6,550,507
240,000
11,545,100

579,598

127,500

92,500
12,722,000 1
4,757,500

92,500
12,387,000
4,757,500

-

$4,166,435

642,926

$230,747,430
* $625,000
12,500

$23,449,684 $93,270,570
15,223,496
5,531,900
3,700,000
3,807,178
6,111,000

1
2
3
4

7,453,300
174,828
952,500

5
6
7
g

12,567

9
10
11
1*

233,000
10,114,150

IS
14
1ft
16

17,299,700
7,975,000 !
485,000
25,000

30,000
799,000

4,300,000
273,000

80,666
a 18,596,600
335,666 1

3,943,498
130,000

i

!
1
GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300.000 IN 1909.
$100,000
225,666
200,000
60,000
310,000
100,000

iio,666
17,000
22,800
100,000

100,000
250,000

27,666

$2,576,202
7,500
302,000
978,642
659,600

$266,200

$3,995,000

515,000

1,863,250

125,000

207,000

578,000
.1,000,000
1,494,000
375,000
823,900

1,771,000

2,887,800
220,000
275,000

640,500
650,000
31,500
1,180,000
400,800

112,500

60,000
15,000
200,000
20,000
165,000
450,000
2S2,000
750,000
19,900
942,400
35,000
11,480
1,007,000
131,000




259,340
730,000
144,000

431,000
19,402
90,000'
456,500
1,015,000
525,800
100,000

1

$9,i97,346

3,i66,666

50,000
1,020,000
185,000

2,810,619

13,045
472,000
161,000
-505,000

964,380

i39,352
1
986,000
5,600 I 5,030,118

I

i, 079,560

$718,000

[
1
I
j

3,700
841,709
465,000
158,000

$1,930,000
11,438,600
5,356,000
3,248,000
10,000

1,852,000
6,013,980
4,199,000
5,804,000
2,299,000

1,851,000
4,073,980
4,199,000
5,660.000
2,099,000

329,200
4,495,000
2,980,000
2,057,000 1
3,815,000

10,000
3,400,000
2,955,000
1,427,000
3,815,000

1,445,500
4,835,000

1,433,000
4,835,000

$128,600
250,000
12,000

$100,000

$195,000
5,902,000 |

1,629,666

1,205,000

is, 666
1,300,000
1,704,500

1,000
$1,940,000
244,666
200,000
319,200 !
1,045,000
25,000 1
30,000

50,000
* 600,000

i66,666 1
96,000
478,000
430,000

633,000
56,500
153,000
1,611,000
1,402,000

12,500

!

38,666
1,053,500

292,250
|

25,200

550,000
1,100,000
4,200
282,000
230,500

$1,930,000
11,438,600
5,484,600
3,498,000
22,000

250,666
125,000
160,000
!
j

1,253,666
3,160,000
1,343,000

i,25o,666
3,100,000
798,000

1,137,500
1,472,000
1,106,400
3,781, I X
844,000

1,062,500
1,422,000
1,106,400
3,774,100
809,000

3,000
60,000
545,000

i

« Loans issued for a gas-supply system owned but not operated by the city.
»Includes $18,313,000 issued for railroad owned but not operated by the city.

76,666

7,666
35,000

is, 666

22
?3
24
W?
?6
77
28
29
30
31
32
33
34
35
36
37
38
39
40
41

795,000
i, 784,666
2,567,100

75,000
50,000

82,900
204,000
619,000
405,000

17
18
19
20
21

!

42
110,000 i 4*
44
45
46

FINANCIAL STATISTICS OF CITIES.

188

TABLE 2 2 . — F U N D E D D E B T A N D SPECIAL ASSESSMENT LOANS AT
[For a list of the cities arraDged alphabeticallytoystates, with the number
GROUP I I I . - € I T I E S HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.

ISSUED FOR GENERAL PURPOSES.

Highways.
Total.

City number.

CITY.

Total.

General
Police and i Sewers
govern­
and
fire de­
ment
sewage
1 partments.
buildings.
disposal.

$3,288,841
1,153,500
3,793,156
6,559,454
1,532,800

$195,000
43,000

Trenton, 1$. J
San Antonio, Tex
h
N e w Bedford, A l a s s . . . . . . . . . . .
Camden, N . J . . . . . . . . .
Paila-s, T e x
TT,..

5,121,401
2,740,500
6,253,417
4,439,159
2,820,750

3,529,001
2,250,500
4,659,455
1,951,959
1,366,750

300,000
150,000
100,000
86,000

Salt Lake City, U t a h

6,369,870
4,433,200
3,482,700
5,325,300
1,592,200

3,594,870
2,774,700
2,573,200
3,230,300
754,200

548,000
55,800

53,250

275,000
493,500

753,666

36,000

256,500

94,100
100,000
98,091
156,051

212,500
460,000
15,000

Reading/Pa....

52
53
54
55
56
57
53
59
60
61

Wilmington, Del

62
63
64
65
66

Lawrence, Mass
St. Joseph, Mo
Troy, N . Y
Yonkers, N . Y
Tacoma/Wash.

67
68
69
70
71

Yoongstown, Ohio
T>ulnth, Minn
Houston, T e x

72
73
74
75
76

Utlca,N. Y
Waterbury, Conn
Elizabeth, N . J

77
78
79
80
81

Manchester, N . H

Albany,N.Y

...

D e s Moines, Iowa

. .

......

2,477,927
2,793,950
.4,322,224
6,558,816
6,861,733

1,249,927
1,996,500 |
1,698,162 !
3,731,116 !
2,804,135

$72,560
56,000

75,666

!

16,666
2,318
290,000
200,000

1,888,095 i
1,674,690 :
503,819
3,091,460
1,859,081

52,000

1,645,000
1,962,600
2,807,850
1,613,402
7,103,550

740,000
105,600
2,244,850
1,328,902
4,199,050

Savannah, Ga
Peoria, 111

2,661,418
1,019,600
1,063,481
2,734,250
979,759

1,016,418
849,600
563,481

87
88
89
90
91

Charleston, S. C
Portland, Me
Terre Haute, Ind

2,763,100
893,300
4,107,950
6,918,938
787,000

1,838,000
631,500
301,150
1,156,438
680,000 |

92
93
94
95
96

Brockton, Mass
Johnstown, Pa
Jacksonville, Fla

1,341,900
2,955,400
3,180,700
685,300
1,768,000

629,900
1,736,000
1,478,200
685,300
1,062,500

1,597,000
3,030,750
2,423,634
753,140
1,059,623

873,500
1,685,250
592,634
569,140
961,623

2,282,400
4,106,500
1,141,300
6,160,000

1,467,400
1,364,500
698,400
4,090,000

97
98
99
100
101
102
103
104
105

Fort Worth, Tex
Wilkes-Barre, Pa

East S t . Louis, 111

Oklahoma City, Okla.
Bayonne, N . J
Covington, Ky
South Bend, Ind

Mobile, Ala
Pawtucket, II. I




220,666

*

$20,300
445,000
400,000
2,040,000

Other
highway
purposes.

Charities,
hospitals,
and cor­
rections.

$845,221
340,000

40,045
566,000

100,000
778,200

36,525
1,063,000
559,000
509,000

7,500

46,666
36,666
60,000

151,000
20,118
229,621

$90,750

$20,500
21,800
50,000
27,500

857,000
744,000!
155,000 !
1,734,800
676,200

393,100

62,000

254,000

26,700
1,000
10,000

7,500
15,000
66,655
152,000
1,555,160

14,000

22S,S00
1,319,000
452,046
1,823,150
510,000

320,299
233,000
20,900

42,100

286,000
975,000
260,000

1,188,687

50,000

689,000

S74
150,000
169,319
528,343
5S3,000

1,000

456,170
571,690
299,500
812,855
680,619

300,000
390,717

510,000
319,000

918,451
15,000
208,812
200,000

155,000
169,000

325,964
468,000
10,000
1,054,000
129,611

110,500

205,000
154,638

11,000

274,828
100
26,155

167,326

67,000

189,900

235,105

215,000

57,000
100,000
39,000
40,000
11,343
380,262

213,501

25,000

60,000

214,000

979,759

45,000

52,500

75,000

100,000
105,600
245,864
2S0,000
96,000

15,000

388,590
205,500
218,000

260,000
175,350
100,000
54,000

300,000
20,000
105,000

30,500 1

65,000

183,700

380,000

3S,000

625,700
332,500

108,666
260,000

8,000
122,200
60,000
137,500
30,000
52,600

13,155
57,000
58,000
65,000

260,611
545,500

21,000

385,000

55,000

312,500
112,500
77,500
12,500

ii,666

25,666

iiooo
152,234

232,866

542,900
225,000
90,900
955,000

»Exclusive of school and other departmental buildings.

243,407
179,000
208,000

8,000
10,000
25,000

8,000
33,000

69,465

11,000

704,250
260,000
645,082
652,000
305,250

2,300

159,653

400,446

School
buildings
and sites.

1,090,000
1,895,000
464,300

180,000
728,961

238,975

1,888,095
2,674,690
3,307,819
3,932,460
2,114,581

Norfolk, V a

$39,060

Bridges
and aboli­
tion of
grade
crossings.

78,000

72,595

Hoboken, N . J

1,103,115
540,500
894,000
140,959
368,000
*

1,745,113
2,909,850
3,661,351
1,447,000
2,492,693

Kansas City, Kans

808,566

224,700
12,000
80,400
160,000
50,000

2,163,613
6,530,850
5,485,351
1,503,000
3,302,193

82
83
84
85
86

$12,000

$4,837,691
2,250,500
5,261,156
7,594,454
2,629,800

47
48
49
50
51

Street
pave­
ments.

25,000

173,000
17,000
100,140
135,934

3i,666

349,000
5S3,461
436,500
309,300
506,000
852,150
55,000
197,000
463,250

10,000
1,045,000

596,500

650,000

539,300
320,000

GENERAL TABLES.

189

CLOSE OF YEAR, CLASSIFIED BY PURPOSE OF ISSUE: 1909—Continued.
assigned to each, see page 78. For a text discussion of this table, see page 57.]
GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.
ISSUED FOB. PUBLIC SERVICE ENTERPRISES AND
INVESTMENTS.

ISSUED FOE GENEBAL PURPOSES—continued.

'
Libraries,
art
galleries,
and
museums.

Parks and
gardens.

$1,623,775
!

Miscella­
neous
purposes.

Funded
debt.

100,000
300,000

$213,717
154,000 i
70,000 !
800,000

115,000

213,850

72,000

166,666

200,000
217,000

15,093
68,000
10,000

$35,500

35,666

4,200
89,000

170,000

199,250
210,000
125,000

30,100
125,000
1,225,835
97,000

1,400
15,000

S00,000
776,000
2,205,200

9,000

323,500
393,750

2,500
20,910
134,949

72,925
369,200

82,305

$S0,000
700,000
1,229,454
80,000

20,000
209,000

30,000

9,000
1,133,650
1,913,000
1,053,000
326,000

52,000
245,000

394,000

215,932

22,850

500

Total.

Special
assessment !
loans.

$176,458 1

$1,548,850

i,433,i56

i, ies, 666
475,000
700,000
845,500
j

12,000
1,113,470

511,127
689,524
327,000

Issued for
municipal
i service
enterprises.

$65,666
219,595

1

131,000

9,324
10,778
135,000

1,216,000
127,740
3,863,050

4,000
30,000

303,662
12,950

253,000
376,000
43,666

16,000
172,254

963,600

299,000

1,150
315,438
170,000

295,000

6,666

160,500
14,000

242,000
95,000

45,000

200,000

82,500

272,900

2,000
|

47,474

25,000




756,000
25,000
2,367,297
2,269,700
2,614,593

756,000

890,000

220,666
825,000

226,666
825,000

849,700
261,800

849,700
261,800

4,129,500

4,129,566

l

417,500

356,666
1,702,500
3i5,666

379,500

1
!

538,000
183,500
1,215,700
184,000

533,000
188,000
1,215,700
184,000

715,000 |
980,500
357,000
1,820,000

715,000
852,000
357,000
1,820,000

307,000
94,500
32,000
2,115,000

|
200

$93,666
7,000

490,000
64,200

$1,625,666
296,666

283,000

$512,000
766,500

25,666
10,900
1,290

618,100

50,000

35,500
500,000

299,666

495,000

337,500

52
53
54
55
56

555,000

57
53
59
60
61

472,000
89,350
256,765
63,000
1,443,000

62
63
64
65
66

524,000

67
63
69
70
71

472,000
80,000
2,759,000

45,000

140,500
;
[

50,000
34,666
24,500
198,000

100,000
1,457,000
20,000
160,000
1,638,500
487,000
170,000
280,000
1,909,250

55,000
509,000
100,000
268,000

i,583,500
207,000
712,000

869,400
i02,566

288,666
. 500

15,000
337,000
157,600

i28,566

100,000
1,761,500
85,900

170,500
820,000
457,700
93,666

«Exclusive of refunding bonds Issued to redeem former funded debt obligations whose purpose of issue was reported.
* Includes funded debt bonds Issued to redeem revenue loans, judgments, warrants, and other temporary obligations.

7?
73
74
75
76
77
73
79
80
81
8?
81
84
85
86
87
83

75,400
3,806,866
49,500

547
43
49
50
51

7,962
1,085,000
282,000

746,900

1,200,000

1,068,666

890,000

i, 219,400
1,702,500

i

$72,666
300,000
270,000
397,000

84*1,666
115,000
700,000
400,000

1

272,000
202,000

a

926,666

46,666
175,000
257,900

Issued for
funding.8
.0

845,500

1,575,000
1,658,500
909,500
2,095,000

137,000

Issued for
refunding.*
Another.

1,168,000
475,000
700,000

1,575,000
1,653,500
909,500
2,095,000

920,000
45,000
841,000
115,000

Electric
light and
power sys­
tems and
gas-supply
systems.

$1,548,850

1,488,000
1,331,000
1 172,000

750,000
400,000
34,000
24,500
1,266,000

580,000

Watersupplysystems.

1,586,000 i
1,338,000 |
1,172,000

333,000 ;
3,121,000 !|
1,300,000
56,000

252,519
99,000

II

111 SI

Combined or unreported
purposes.

m
90
91

9?
93
94
93
96
97
93
99
100
101
102

256,666

m
104
105

FINANCIAL STATISTICS OF CITIES.

190

TABLE 22.—FUNDED DEBT AND SPECIAL ASSESSMENT LOANS AT
[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 1909.
ISSUED FOB GENERAL PURPOSES.

Highways,
Total.

City number.

CITY.

Total.

$2,102,932
1,221,682
1,504,823
336,410
851,581

1,274,500
1,713,018
511,734
1,614,879
5,356,000

944,000
358,018
511,734
1,094,879
3,688,000

120

1,593,219
532,262
1,147,810
1,642,358
2,670,776

1,034,719
399,362
1,147,810
1,082,758
2,544,776

121
122
123
124
125

Maiden, Mass
Haverhill, Mass
Pueblo, Colo

2,356,513
1,073,600
2,032,800
2,066,500
2,841,222

1,349,913
947,600 i !
1,564,800 1
1,103,500
1,442,222

New Britain, Conn
Davenport, Iowa
McKeesporJL Pa
Wheeling, w . V a

1,147,200
2,379,750
544,000
1,551,915
1,297,700

1,011,600
1,421,000
269,000
1,158,915
500,600

131
13?
133
134
135

1,733,500
913,071
6,169,300
1,304,139
670,500

145,000
913,071
4,794,300
269,857
270,500

136
137
138
139
140

939,100
985,667
3,197,680
3,022,000
4,392,038

373,100
962,667
2,186,780
513,000
3,585,038

1,504,756
661,000
1,017,500
769,000
3,612,218

963,756
632,000
763,500
769,000
1,911,098

490,998
688,400
1,030,696
938,831
387,605

440,998
371,000
673,274
595,831
192,505

2,391,225
1,533,953
482,000
2,765,900

1,165,225
1,209,953
482,000
1,575,400

45,000
1,750
50,000

75,600
50,200
3,500
22,000

335,000
1,076,287
1,297,300
1,452,099

316,000
741,087
458,300
1,106,911

19,500
9,000

23,500
20,000

finrinpfield 111

111
113
114
115

L i t t l e ROCK

116
117
118

B a y City Mich
Rockford, HI
York, Pa

Ark

Springfield., Ohio*.
Atlantic Ciiv N J

1?fi

m
m
1?9
130

141
142
143
144
145
146
147
148
149
150
1S1
152
153
154
155
156
157
158

Kalamazoo, Mfoh

*,

Fitchburg, Mass
Racine, Wis
Ehnira,N.Y
Quincy,Hl

West Hoboken, N . J
Joliet,m
Taunton, Mass

L a Crosse, Wis
,

'
Sanjuan, P. R




723,343

5345,700
285,750
343,281

$S6,000

12,689,032
1,994,982
2,306,343
1,182,210
851,581

106
107
108
109
110

Sewers
and
sewage
disposal.

General
Police and
govern­
fire de­
ment
partments.
buildings.*

$62,666
i45,500

46,666

1

100,050

Street
pave­
ments.

Bridges
and aboli­
tion of
grade
crossings.
$418,000

$80,720
653,119
220,600
24,031

27,600

9i,666

126,000

201,000

135,000
1,900

7,666

222,666

iio,666

50,000

60,000
285,000
2,723 1

77,700
22,000

48,888
. 157,485
60,000
81,935
400,000
100,000
795,000
164,863
195,000
715,000
52,300
246,000

$7,000

125,000

49,000

75,000
296,000

135,500
105,000

385,000
349,750
204,500
167,000
747,000

61,000

14,000
53,200
111,000

350,000
114,776

20,000

883,000

500,823

34,066

2,500
258,346
95,000
1,299,000
68,527

289,000

124,500
256,000
40,000

366,250
1,527,500

50,000

87,500
79,785
444,214

107,000
112,800
397,000
160,000
250,000

17,333
5,286

39,100
50,000
25,500
175,000

40,000

215,321
1,248,500
572

47,900

100,000
49,000
' 500

6,912

120,000

13,500

6,183

70,000

73,500

1,651,000

63,645
53,000

38,925
56,000
90,000

15,000

366,218

42,000
130,000
163,242
47,824
63,100
453,000
645,000
26,500
10,000
147,000
198,700
344,280

130,000
150,032

31,000
59,000
175,000

60,000

30,000

56,000

80,000

193,691
214,500
15,000
10,000

218,500
30,105
2,800
2,250

50,000
124,600
315,460

405,343 j

\\
* Exclusive of school and other departmental buildings.

217,700
262,628
86,000
336,400
223,000
291,000
100,000
100,000

199,087
78,000

368,650
209,000
102,000
80,000
170,000

340,666

114,000
19,000
52,309

1,389,400
116,000
220,500

173,000

61,500

66,300
39,000

195,825
132,000
85,000

345,000
266,000
269,000
584,000
200,000

264,600
273,000
325,000
100,000
48,000

266,167
697,680

325,000

531,161
228,000
431,959
383,200
272,722

209,666

50,000

76,666

$88,000
428,000
249,500 '

14,000

90,600

15,000
19,200
345,000
313,000
300,000

School
buildings
and sites.

25,000

70,000

19,000
28,500

Charities,
hospitals,
and cor­
rections.

120,000

447,500
965,000

65,000

$1,082,832
292,412
44,440

349,000

340,000

16,666

Other
highway
purposes.

159,171
17,000

65,200

GENERAL TABLES.

191

CLOSE OF YEAR, CLASSIFIED BY PURPOSE OF ISSUE: 1909—Continued,
assigned to each, see page 78. For a text discussion of this table, see page 57.]
GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.
ISSUED POR PUBLIC SEEVICE ENTERPRISES AND
INVESTMENTS.

ISSUED FOB GENERAL PURPOSES—continued.

Libraries,
art
galleries,
and
museums.

Combined or unreported
purposes.
Miscella­
neous
purposes.

Parks and
gardens.

$7,666

$55,000
15,800

15,666

110,310
8,000

$20,400
20,000
186,000

Funded
debt.

37,000
400,000

22,500
204,000

200,000
204,500

150,000

59,000
175,000
22,000
378,500

65,000
2,000

17,000
75,000

Special
assessment
loans.

53,500
549,000

35,000

4,000
464,100

if666
30,000

330,500
20,000

7,000
272,000

248,394

520,666
1,568,000

340,000
1,568,000

11,219
74,000
189,810

446,500

462,500
96,100

442,500
96,100

203,600
45,000

203,600

620,000
126,000
468,000
963,000
1,399,000

620,000
126,000
468,000
963,000
1,399,000

268,258

3,600

98,666
689,000
275,000

20,000
ii 125
21,000
350
50,000

152,100
300
48,000

95,000

344,415

145,000
3,506
118,285
20,000
329,300

26,666

254,699
25,000
247,000

75,666
46,666




1

33,000 1
26,675
1

135,600
858,750 1
230,666

133,000
825,000
236,666

475,900

365,900

1,588,500
i,375,666
384,000

588,000
i,375,666
384,000

3,666
935,900
1,023,000
459,000

825,666
1,023,000
459,000

541,000

541,000

1
>*

£,265,666

$67,000
181,800

$260,506
751,520
845,800

$50,666

236,500

1,098,566

is6,666
96,000
36,800

$20,000
45,666

275,000
j

110,000

321,206

3,000
110,900

200,666
29,666
156,000

315,666

26i,466

iie,366

ii6,366

32,125

1,226,000
202,000

860,500
200,000

2ii,666
987,000

300,666

366,666

35,000

323,143

228,666
684,000

318,000

318,000

163,000

78,800
365,500

2,666

iio,666

75,000
1,286,000
348,000

46,666
343,666

i2,666
4,500

i07,206
37,000

65,500
228,188

» Exclusive of refunding bonds issued to redeem former funded debt obligations whose purpose of issue was reported.
* Includes funded debtbonds issued to redeem revenue loans, judgments, warrants, and other temporary obligations.

136
137
138
139
140

141
142
98,666 | 143
1 144
402, i20 145

890,500
14,500

126
127
128
129
130
131
132
133
134
135

566,000

34,666

14,500
335,200
721,000

100,000

650,282
400,000
i

116
117
118
119
120
121
122
123
124
125

1,000,500

50,000
16,000
42,422

208,199

,
291,000
81,000

2,600
33,750

0
106
107
108
109
110

111
112
113
114
!
166,666 115

386,600

is, 666

117,498

s

1

i,25o,666

47,000
55,000

Issued for
funding.*

Allother.

50,000
16,000
357,422

969,880

i4,666
6,600
10,000
100,000

$65,666

Issued for
refunding.1

Electric
light and
power sys­
tems and
gas-supply
systems.

$519,100
331,000

330,500
20,000

1,537,038

16,666

Watersupply
systems.

$5,768

123,000

35,000

Total.

$586,100
512,800

$883
5,500
14,000 |
85,000

38,666

Issued for
municipal
service
enterprises.

52,566
117,000

T4ft
147
148
149
150
151
152
153
154
155
15ft
157
158

FINANCIAL STATISTICS OF CITIES.

192

TABLE 2 3 . — F U N D E D DEBT AND SPECIAL ASSESSMENT LOANS
[For a list of the cities arranged alphabetically by states, with the number

Total.

Grand total

Prior to
1910

1910

1911

1912

1913

1914

1915

1916

1917

1918

52,084,229,062 19,945,477 $59,218,028 S46,306,897 $50,427,978 550,714,147 $53,175,875 $54,097,552 $53,948,375 $49,699,654 $48,683,597
1,523,651,399
277,827,751
192,616,245
90,133,667

Group I
Group I I
Group I I I
Group IV

3,495,007
1,329,202
3,110,282
2,010,986

40,626,360
8,922,245
5,893,876
3,775,547

29,446,825
8,979,281
8,640,2S1
3,361,591

27,760,239
5,726,127
7,831,375
4,9S9,156

30,662,265
8,509,535
9,078,521
2,463,826

35,404,416
6,374,144
6,934,672
3,962,643

36,714,904
9,784,311
4,796,699
2,801,638

38,921,589
7,942,221
4,460,2SS
2,624,277

32,894,037
8,599,899
5,391,601
2,814,117

30,775,220
7,551,582
7,039,665
3,317,130

GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
1
?
3
4

New York, N . Y
Chicago, 111
Philadelphia, P a
St. Louis, Mo

5
6
7
8

Ttnst/yn, M a s s . . . . . .
Baltimore, Md

q

Detroit, Mich
Buffalo, N . Y
S a n Francisco, Cal

in
li
12

13
14
15
16

$880,431,289
80,997,821
95,479,820
24,503,178

Pittsburgh, P a

110,715,406
56,584,083
36,942,352
50,850,199

160,000
4,083
2,087,i46
221,554
245,729 : 2,016,090

1,618,250

2,727,675

4,739,350

2,769,050

1,885,600

2,311,330

1,256,632
1,830,000

1,759,831
5,676,830

1,388,698
9S9,100

1,234,417
5,535,200

3,112,150
6,2S0,000
1,311,2S2
1,472,700

3,083,950

1,634,216
1,141,000

1,559,959
1,045,300

i,607,i66
1,565,300

13,480,938
24,149,807
10,567,300
57,374,836

329,174 '. 1,628,550
1,773,157
1,250,476
529,000
429,000
534,787
1,219

314,667
1,222,092
579,000
439,494

209,722
1,197,346
569,000
381,970

128,494
1,170,209
629,000
388,530

15,000
1,198,495
829,000
471,613

629,100
655,719
929,000
222,214

469,300
950,219
1,059,000
1,065,923

44,000
1,393,094
845,300
200,059

336,000
892,271
560,000
476,481

838,580
622,849
304,800

860,850
488,682
284,300

829,000
89,670
377,100

749,080
134,670
94,000

709,330
36,010
369,300

672,580
695,010
79,100

655,280
158,010
48,900

583,330
221,010
6,300

560,330
124,340
18,500

$344,203
$699,544
$674,623
452,012
452,012
452,012
2,045,600
279,310
220,571
320,000
200,000 ! 2,239,000
39,000
248,800 !
46,000

$1,787,252
452,012
20,000

$579,464
452,013
120,000

31,000

36,666

256,666

10,839,178
31,506,402
29,113,700
10,115,030

Newark, N . J
N e w Orleans, L a
Washington, D . C

$6,165 $26,724,101 $11,590,200 $13,114,193 $10,282,457 $18,247,520 $16,027,164 $18,872,025 $20,364,935 $16,120,708
1,393,000
1,473,000
5,101,000
4,307,500
3,635,717
1,551,000
1,585,324
3,016,200
1,333,500
3,537
2,023,800
2,023,800
2,023,800
2,023,800
2,023,800
2,023,600
2,023,800
2,023,800
2,023,800
61,220
50,000
1,205,000
1,025,000
2,623,000
50,000
2,050,000
1,300,690
2,547,483
50,000
725,000

1,670
215,300
880

r

~

j

G R O U P n.—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 i m
17
18
19
20
21
22
23
24
25
26

Minneapolis, Minn

$14,849,402
$76,187
15,123,675 1 177,362
19,836,453 1
20,250
8,355,642 1 200,0004,268,300
12,037,200
23,879,726
18,443,000
11,454,000
9,360,900

Seattle, W a s h
Providence, R . I
Rochester, N . Y
St. P a u l , Minn

27
28
29
30
31

Toledo, Ohio
Worcester, Mass

33
33
34
35
36

A t l a n t a , Ga
Syracuse, N . Y
N e w H a v e n , Conn
Scranton, P a
Paterson, N . J

37
38
39
40
41

Omaha, Nebr
F a l l River, Mass
Memphis, Term
Richmond, Va
Oakland, Cal

Denver, Colo
Portland, Oreg

42 G r a n d R a p i d s , M i c h . . . .
43 :
44 j Lowell, Mass
45 Cambridge, Mass
D a y t o n , Ohio




!

5,524,100
11,046,119
15,450,463
10,029,430
9,339,625
3,997,500
9,314,360
3,855,300
2,947,250
4,199,777
7,795; 000
6,254,602
8,565,300
10,716,918
2,828,525
3,154,300
5,405,710
3,470,804
11,422,550
4,896,820

$170,789
232,412
380,500
100,000
85,000

$168,123
257,612
466,000
2S3,000
70,000

$184,789
240,912
165,709
10,000
133,000

869,000
1,175,000
805,666
4,900

387,000
592,000
116,000
30,000
3,000

37,950
70,000
854,281
146,825
85,000

85,650
16,000
206,500
486,850
95,000

49,950
503,000
240,000
451,000
546,000

66,500
126,471

75,000
366,532
162,800
165,500
591,446

153,500
319,331
170,600
47,500
322,000

7,900
31,000

318,500
167,000
217,700
900
31,000

155,500
253,000
242,700
19,900
31,000

297,500
50,602
289,134
558,500
337,390

211,500
150,602
328,784
168,500 j
399,400

12,000

| 1,666
11,250
282
38,000
2,000
30,000

395,500
2,000
131,500

$827,123
217,412
1,596,500
49*666* !

331,000
1,250,000
1,107,000
200,000
150,000 !
780,666
339,000
270,000 I

io6,666

578,500

744,666
121,000

50,000
882,000

117,000
266,000
50,000
475,000

133,000
59,000
50,000
1,684,000

73,750
120,000
333,000
474,000
57,000

98,250
94,000
120,000
1,297,000
309,000

100,050
6,000
163,000
60,000
304,300

C3,450
10,000
458,000
95,000
329,325

310,350
700,000
129,700
326,000
325,500

499,250
£75,666
205,000
633,000

25,000
305,354
120,500
41,500
60,000

25,000
258,283
108,000
85,500
93,500

80,500
250,083
133,000
193,500
155,000

52,000
220,683
175,000
200,500
155,000

116,000
220,6S3
189,500
98,500
38,000

22,000
198,183
119,500
89,000
59,000

21,500
182,183
107,000
160,000
125,000

1,209,500
207,500
230,200
12,000
111,000

274,500
362,500
230,200
6,000
31,000

83,000
380,500
228,500
10,000
31,000

128,500
237,500
848,500
405,000
43,750

117,500
2S7,500
87,500

168,500
342,500
232,500

524,000 I
232,500
62,500

33,800

31,000

31,666

452,000
50,602
382,174
360,500
382,800

295,000
50,602
210,735
172,500
401,430

87,000
50,602
170,503
177,500
361,000

112,000
50,000
145,062
532,600
415,800

87,000
100,000
109,048
998,600
394,000

120,600

26,600
£50,000
47,572
1,126,500
372,500

84,302
637,500
431,600

i29,666

910,000

GENERAL TABLES.

193

AT CLOSE OP YEAR, CLASSIFIED B Y YEAR OF MATURITY: 1909.
assigned to each, see page 78. F o r a t e s t discussion ot t h i s t a b l e , see page 5S.]

1919

19*20

1921

1922

1923

1924

1925

1926

1927

1928

1929

$45,453,808 552,438,848 $41,666,946 $66,642,165 $43,397,098 $55,470,217 539,814,137 532,935,919 $45,095,094 167,596,070 545,605,127
27,700,475
9,677,641
5,358,597
2,717,155

31,570,392
10,881,896
7,387,071
2,599,489

26,465,025
6,691,846
4,676,025
3,834,050

45,399,846
8,778,351
9,290,767
3,173,201

23,555,428
10,745,996
6,441,068
2,654,606

33,065,094
11,503,191
6,988,866
3,913,066

24,068,220
6,654,896
4,474,026
4,616,995

17,896,931
6,947,796
5,108,508
2,982,684

24,114,245
10,042,696
7,059,753
3,878,400

43,140,965 30,472,635
9,809,296
8,384,696
12,031,166 ■ 4,695,960
2,614,643
2,051,836

Later than
1929

^Not M
reported.

51,027,352,648 544,643,345
872,852,023
84,775,513
48,445,374
21,279,738

16,649,258
18,715,390
7,481,804
1,696,893

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 F 300,000 O R O V E R I N 1909.
512,680,362 517,714,170
4,074,328
2,423,025
1,793,800
2,023,800
62,000
325,000

59,122,907 514,834,497
5,631,000
3,288,000
1,793,800
1,530,800
50,000
4,009,000

55,587,306
5,664,575
1,268,800

$8,581,306
3,150,000
927,800

$5,373,320
7,570,581
377,800
1,000,000

54,534,315
4,332,000
97,800

57,251,064 $18,204,422 $20,861,074
3,087,300
6,576,000
197,000
65,300
926,000
6,500,000

5604,337,078
67,314,700

1,388,750
950,000
1,968,073
1,013,400

3,502,850

2,700,775

1,523,974
1,259,600

1,288,259
2,390,900

2,464,750
684,000
2,007,260
2,181,200

859,900
1,000,000
2,894,262
1,168,800

2,106,700
1,704,000
1,540,120
1,528,500

5,323,750
5,850,000
2,205,414
840,700

3,647,200

2,005,929
1,745,900

3,761,700
1,500,000
2,700,688
1,425,900

3,712,525

1,616.478
1,602,900

1,367,000
876,300

54,816,601
38,612,000
1,764,000
12,403,850

296,000
1,529,055
480,000
130,035

376,000
594,162
4S0,000
468,439

436,000
841,910
480,000
325,559

941,000
827,055
430,000
1,053,876

136,000
9S9,100
330,000
1,021,378

1,461,000
587,897
130,000
1,IIS,087

446,000
431,129
130,000
891,500

225,000
1,177,104
130,000
223,000

25,000
837,531
130,000
568,000

74,000
405,579
130,000
321,800

218,000
381,375
130,000
2,222,700

4,742,931
3,301,966
630,000
44,843,172

546,330
24,340

529,330
157,940

505,830
23,340

496,990
8,483,340
117,000

398,830
1,663,340

361,080
253,840

327,080
183,600

252,750
1,002,000

201,250
456,780
198,000

128,000
70,000

63,750
518,236

4,022,550

i6,097,725
23,983,000

10,114,150

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 T O 300,000 I N 1909.
5975,105
452,013
20,000
400,000
30,000

$632,500
452,013
145,000

5507,500
452,013
370,000

$314,500
452,013
991,000

32,000

34,000

39,000

146,000

2,000
342,000

650,000
776,000
2,135,300

$107,500
452,013
1,250,000
500,000
39,000

512,500
452,013
600,000
2,025,000
1,238,500

5312,500
452,013
60,000
1,000,000
84,000

SU2.500
452,013
25,000

1,241,000
700,000
1,317,000
25,000

691,900
1,230,000
695,000

682,000
1,100,000
25,000

681,000
700,000
25,000

$612,500
439,013
750,000
600,000
550,000

512,500
439,013
1,225,000

$303,700
439,013
100,000

50,000

$5,434,000
6,809,761
8,687,000
1,400,000
7,766,400

2,420,000
1,567,000
* 25,000

1,428,800
955,000
200,000
325,000

1,400,000
954,000
125,000

150,000
812,000

161,000
1,125,000
150,000
75,000

536,980
1,000,000
150,000
99,000

402,500
815,000
917,000

487,200
175,000
358,500
259,000
80,000

657,900
440,000
430,000
276,000
185,000

578,100
850,000
603,000
280,000
225,000

335,700
2,250,000
177,000
438,000
60,000

77,000
382,195
50,000

200,000
374,000
210,000
250,000

150,000
20S,000
325,000

91,200
60,000
860,000

736,600
145,500
460,000
750,000

210,000
520,000
1,070,000

2,065,000
6,461,600
1,462,000
1,893,500

25,000
160,683
107,000
107,000
160,000

124,000
3,918,683
319,000
197,000
60,000

36,000
148,683
94,000
22,000
10,000

789,000
135,233
116,500
79,000
48,000

218,000
124,783
94,000
72,000
125,000

46,000
124,083
84,000
70,000
150,000

109,233
290,000
140,000
85,000

46,000
209,233
95,000
90,000
125,000

74,000
195,483
125,000
75.000
110,000

275,000
175,483
305,000
127,000
110,000

980,483
165,000
17,000
134,000

1,792,000
438,3S4
775,000
511,000
1,318,000

325,000
239,250
91,000
31,000

100,000
7,000
62,500
281,600
31,000

288,000
7,000
87,500
453,250
31,000

7,000
82,500
586,525
31,000

107,000
62,500
295,500
31,000

447,000
207,000
62,500
682,500
31,000

167,000
422,000
62,500
270,200
31,000

475,000
232.000
1,329,500
579,450
31,000

575,000
252,000
82,500
213,000
31,000

729,000
267,000
137,500
255,000
31,000

575,000
523,500
12,500
646,500
31,000

1,129,000
1,386,000
4,062,000
5,989,993
2,081,975

325,000
17,290
210,600
260,000

117,000
1,450,000
68,500
218,600

200,000

100,000
310,000

80,000
400,000

90,000
1,000,000

200,000

100,000
400,000

85,000

550,000
1,000,000

259,500
191,600

178,500
191,500

121,500
132,500

949,000
106,000

244,950
93,500

141,600
310,000
200,000
309,000
66,600

124,000
11,000

136,000
34,000

62,000
31,000

3,870,000
75,000

50054°—12




13

8,609,000
6,300,000
2,909,000

511,603,634
10,000

895,000
542,926

1
9
1
4
5
fi
7
8
10
11
1?

579,598 i Ifl
14
II
lfl

3,6i8,i66

FINANCIAL STATISTICS OF CITIES.

194

TABUS 2 3 . — F U N D E D D E B T AND SPECIAL ASSESSMENT LOANS AT CLOSE
[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 1909.
Total.

3*

Prior to
1910

1911

$4,837,691
2,250,500
5,261,156
7,594,454
2,629,800

5176,458
51,900
10,000
955,973
664,500

$327,262
48,900
260,000
8,000

Trenton, N. J
San Antonio, Tex...
New Bedford, Mass.
Camden, N . J
Dallas, Tex

5,121,401
2,740,500
6,253,417
4,439,159
2,820,750

147,000

195,600.

1,000
22,750

181,000
'77,750'
^3,750

Salt Lake City, Utah.
Lynn,Mass
Wilmington, Del
Springfield, Mass
Des Moines, Iowa

6,369,870
4,433/200
3,482,700
5,325,300
1,592,200

84,400

1,'400
292,900
112,450
98,200
2,000

Lawrence, Mass.
St. Joseph, Mo..,
Troy,N.Y
Yonkers,N.Y._
Tacoma, Wash..

2,477,927
2,793,950
4,322,224
6,558,816
6,861,733

67 Youngstown, Ohio.
Duluth, Minn
,
Houston, Tex
Somerville, Mass.. *.
Kansas City, Kans..

2,163,613
6,530,850
5,485,351
1,503,000
3,302,193

Utica,N.Y
Waterbury, Conn...
Elizabeth, N. J
Schenectady, N. Y..
Hoboken,N.J

Albany, N. Y
Bridgeport, Conn.
Spokane, Wash...
Hartford, Conn...
Reading, Pa

*29,"566'
3,850
2,000
7,812
1,650

1912

1913

1916

1914

1917

1918

$302,382
163,900
35,000

$235,657
38,900
36,000

$183,282
3S,900
37,000

200,000

$415,327
• -33,900
"84,000
35,000
60,000

294,910

78,000

130,835

396,675

245,709
3,750

372,000
50,250
3,750

440,000
250
50,750

133,000
250
71,750

211,000
250
3,750

101,000
40,250
14,750

478,800
150.000
372,000
10,250
1S9,750

379,000
99,750
107,200
216,000

387,000
215,000
145,750
144,200
365,000

220,000
255,000
142,450
343,200

800,000
161,500
140,300
144,200
16,700

128,600
135,900
178,200
330,000

213,200
171,500
144,200
300,000

204,500
153,700
634,200
35,000

146,200

146,200
187,000
225,068
347,490

124,700

114,100

114,100

338,129
297,190

181,868
301,990

151,014
295,831

90,718

86,493

74,893

65,000
185,000
1,003,000

86,500
240,000

74,500
104,000

$268,627
41,900
33,000

8,000

$563,627
48,900
32,000
126,000
163,000

415,046

96,775

160,000

$404,187
48,900
1,231,000

179,500

168,000

221,686
384,085

209,06S
283,490
700,000

353,342
30,000

328,305
100,000

166,600
9,000
209,568
304,490

206,568
497,490
2,240,000

173,706
547,000

80,000

$176,532
38,900
360,000
765,000
156,000
23S,300
192,000
85,250
24,750
500,000
336,500
151,550
135,700
40,000
92,900
23,000
156,168
267,490

282,297
100,000
524,000
151,000

220,547
70,000
138,000

132,000
80,000

117,500
80,000

20,900
99,500
8,000

107,061
59,000

96,837
54,000

87,4S5
44,000

87,170
44,000

82,020
54,000

81,420
59,000

284,590
4,676

115,739
69,000
82,000
298,454
27,500

270,653
3,500

226,279

187,345

193,345
10,000

169,345
175,000

169,345
335,000

110,000
13,200
1,415
275,001

75,000
29,200
18,915
233,061
320,000

110,000
1,854,200
39,415
223,436
91,000

330,000
13,200
31,915
228,146
110,000

160,000
13,200
13,416
151,053
458,000

260,000
13,200
9,915
84,705
50,000

140,000
13,200
94,517
51,070
106,500

100,000
13,200

15,000
18,000
11,710

12,000
18,000
24,611

12,000
35,000
5,255

12,000
63,500
524,121

16,590
38,000
15,000

8,828
38,000
14,500

71,000

163,000
55,001

158,000
57,000

' 1,888,095
2,674,690
3,307,819
3,932,460
2,114,581

112,342
69,000

16,858
35,670

116,221
279,000
45,000
250,996
184,776

Manchester, N. H*.
Evansville, Ind....
Birmingham, Ala.,
Akron, Ohio
Norfolk, Va

1,645,000
1,962,600
2,807,850
1,613,402
7,103,550

42,134
1,500
3,550

Fort Worth, Tex..
Wilkes-Barre, Pa.
Erie, Fa
Savannah, Ga
Peoria, HI

2,661,413
1,019,600
1,063,481
2,734,250
979,759

1,100
11,350
23,100
2,105

128,280

64,800

65,000

12,000
62,500
69,779
228,150
49,150

51,800

78,030

34,100

22,600

45,000

Harrisburg, P a . . . .
Fort Wayne, I n d ;
Charleston, S. C...
Portland, Me
Terre Haute, I n d .

2,763,100
893,300
4,107,950
6,918,938
787,000

37,300
20,500
21,450
295,500
10,000

36,400
35,500

86,400
35,500

50,900
35,500

180,900
334,500

113,500
51,300

214,300
20,500

177,900
20,500

180,100
20,500

113,500
13,000

22,500
10,000

15,000
10,000

472,000
20,000

220,000
20,000

79,000
34,000

30,000
147,000

63,000
64,000

46,500
94,000

41,000
24,000

East St. Louis, 111.
Holyoke, Mass
Brockton, Mass...
Johnstown. Pa
Jacksonville, Fla..

1,341,900
2,955,400
3,180,700
685,300
1,768,000

39,000
287,100
217,450

18,000
206,100
125,450

121,100
173,950
10,000

17,000
373,100
221,950
10,000

60,000
216,000
246,450

9,000
257,000
132,450

10,000
197,500
168,450

198,000
115,950

82,500
104,950

Oklahoma City, Okla...
Bayonne, N. J
Covington, Ky.. _
100 South Bend, Ind.
101 Passaic, N. J

1,597,000
3,030,750
2,423,634
753,140
1,059,623

5,000
147,000

5,000

5,000
475,000

5,000
23,000

22,500
40,000

50,500
13,000

22,500
47,000

31,000
227,000

26,000

214,000

22,375
147,497

39,375
53,376

53,375
31,000

88,375
45,500

42,375
35,500

21,375
35,500

71,375
36,500

36,375
48,500

80,000
48,500

40,000
27,000

102
103
104
105

2,282,400
4,106,500
1,141,300 ,
6,160,000 I

30,500
6,000

106,750

106,750
75,200

106,750

106,750

106,750
15,700
50,000

106,750

52,250
23,600

90,900
52,250
3,500

153,000
52,250

87

Altoona, Pa
Mobile, Ala
Allentown, P a . . .
Pawtucket, R. I .




600,000

70,000

150,066'

128,546
75,470
35,000

154,500
38,160

38,000
12,500

38,000
12,500

70,000

GENERAL TABLES.

195

OF YEAR, CLASSIFIED BY YEAR OF MATURITY: 1909—Continued,
assigned to each, see page 78. For a text discussion of this table, see page 58.]
GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.

1919

$135,032
437,000
10,000
185,000

!
i

1

1157,332
37,000
10,000
10,000
200,000

1921

1922

$136,832
31,000
10,000

$1C0,527
31,000
10,000
1,320,000
80,000

1924

1925

1926

1927

$89,626
31,000

$83,926
531,000
200,000
25,000
60,000

$75,275
31,000
450,000

$65,275
31,000

$51,175
31,000
300,000
146,000
20,000

2i2,666
107,000

420,666

116,300

40,000

20,000

36,000 ;
93,250
65,750

ioi,666

206,666

355,666

95,250
3,750

45,250
3,750

208,000
250
3,750

53,666
145,450
414,000

548,000
13,000
114,350
100,000

1,000,000 ]
178,000
131,050
493,000

071,500
402,000
132,262
200,990

270,500
370,000
129,265
282,990

36,000
400,000
60,000
32,500
63,500

37,000
150,000
100,000
25,500

74,535
44,000
20,000
184,000
10,000

71,785
39,000
46,000
125,000
150,000

778,000
236,00«
110,250
292,750

326,500
185,850
139,000

250,000
348,000
111,500
350,000

700,000
113,000
175,450
224,000

19,500
234,000
154,818
205,890
1,193,000

19,500
315,100
134,818
289,240

142,695
258,G90

55,000

59,000
170,000
278,451
47,500

56,000
592,000

36,000
200,000

41,500
40,000

35,500

6i,500
85,602

1923

65,000

29,100
310,000
92,000 !
305,250
8,750

II-

i

1920

95,250
3,750
88,000
178,700 1
155,000
19,500

22,666

302,526
265,990
200,000
35,500
23,000

72,305
39,000

70,805
39,000

168,i25
85,000

150,125
10,000

170,000
10,000

74,805
39,000
2,759,000
175,000
10,000

306,500
29,110
152,000

200,000
27,600
153,000

330,000
27,000
80,000

210,000
52,000
470,000

140,000
42,000
414,000

350,000
7,000
145,000

28,666

166,000
34,000
12,500

153,000
34,000
82,500

767,000
34,000
03,000

35,000
75,655

79,500
12,500

30,500
64,500 |

12,500

80,000

$546,175
31,000
250,000
20,000
94,000

1929

$236,175
31,000
70,000
58,600

45,000

183,000

M60

50,500

424,666

765,666

■59,666

600,250
4,250

243,666

13,250
1,250

584,250
164,250

140,250
158,250

76,000
140,000
305,000

850,000
116,500
136,200 1
88,000
180,000

164,000
167,600
96,000
78,000

ioi,666
• 165,800
80,000 !

69,285
34,000
4,000
107,000
22,850

Later than
1929

$41,500
1,433,156
23,481

2,094,400
1,480,500
1,211,000
1,823,450
1,743,750

i54,4i7

670,666
483,000
952,000

300,000
112,800
260,990

.

37,500
1,356,000

39,500
113,000

16,000
70,535
34,000
2,500
100,000
35,000

900,000
83,056
109,990

74,610
79,440
475,000

843,625
1,154,430

29,000
1,025,000

30,000

15,000
355,403

12,000
245,000

10,000
629,000

30,000
1,484,000
3,499,000
63,000

66,535
225,000

65,535
25,000
10,000
75,000
200,000

59,185
25,000

475,000
20,000
50,000

50,000

53,000
50,000

141,900
795,000
242,000
83,000
784,119

33,000
25,000

8,000
624,000

29,500
5,000

199,000
5,000

25,000
5,000

8,000
110,500

-i
48
49

50
51
52
53
54
55

56
57
58

1,113,470

16,666 1

69
60

544,000

25,666
6,000

2,053,733

62
63
64
65
66

7,200

67
68

91,127

m

i 70
1,188,687

71

85,170
156,690
97,319

72
73
74

1,490

7f>
76

30,000
719,000

8,000

>*

47

$47,000
396,000
400,000
3,536,000
485,700

60,000
35,000
161,244
245,140

Not
reported.

61

7,000

79,420
449,000

100,000

1928

17,662
10,090

3,212,000

77
78
79
80
81
8?
83
84
85
86

1,490,000
116,000
19,000
2,483,000

is,300

18,000

58,330

39,000

34,000

18,000

12,000

2i7,264

11,000

16,666

60,400
105,000

115,400
151,000

141,900
50,000

140,400

127,200

134,700

50,400

50,400

69,100

50>400

60,400

581,200

56,000
10,000
54,000

62,500
10,000
10,000

90,000 I
10,000
55,000

55,000
10,000
10,000

i66,666

87
88

50,000
629,000
10,000

300,000
370,000
45,000

3,373,000
180,000
20,000

[ 89
315,438
90
91

* 47,000
141,700
25,000

125,000
48,000
62,400
58,000
1,368,000

48,000
74,400 |

si,666
10,000
79,500
89,450

ui,666
5,666
37,000

214,000
10,000

15,000
10,000

9,000
67,000
138,200

10,000
49,500
88,200
40,000

47,000
82,200

100,000
12,000
354,200

12,600

104,400
106,300

• 28,500

13,500

14,500

68,000
85,000

100,000
132,000
141,400
15,500 |
1

52,250
30,600
450,000

52,250




52,250

1

50,000
35,500

28,000
14,500
70,000
52,250

£2,250

52,250 |

392,500
52,250
21,700

250,666

1,676,666 I

60,000

1,510,000
110,000

2,310,000
10,000

45,500
42,900
20,000

295,500
54,900

772,000
45,500
16,900

45,000
21,000
33,000
28,000
114,500

55,000
24,500
520,000

52,250
7,000

26,566
52,250
25,500

357,500
1,118,000
394,000
80,000'
71,500
52,250

70,666

272,90g
38.S00
28,900 1

206,000
853,500
520,000
400,000
725,000
167,750
550,600

30,666
41,500

143,750

52,256
75,600
270,000

1,553,000
2,704,000
835,700
3,060,000

2,300

92
93
94
95
96

500
324;134
37,140

97
98
99
100
101

23,000

102
103

21,266 104
105

FINANCIAL STATISTICS OF CITIES.

196

TABLE 23.—FUNDED DEBT AND SPECIAL ASSESSMENT LOANS AT CLOSE
[For a list of tha cities arranged alphabetically by states, with the number
GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.

5*
106
107
108
109
110
111
112
113
114
115

Total.

CITY.

82,689,032 1 $199,662
1,994,982
2,306,343
1,182,210
79,800
851,581

Saginaw, Mich
Canton, Ohio
Wichita, K a n s
Springfield HI

1,274,500
1,713,018
511,734
1,614,879
5,356,000

Little R o c k , Ark
Springfield, Ohio
A t l a n t i c City, N . J

116
117
118
119
120

B a y City, Mich
Rockford, 111
York, P a

1?1
122
123
1?4
125

T o p e k a , rcans
Sacramento, Cal
Maiden, Mass
TTaverhill, Mf«S., ,
Pueblo, Colo

2,3-56,513
1,073,600
2,032,800
2,066,500
2,841,222

126
127
128
129
130

Salem, M a s s . . . .
McKeesport, P a
Wheeling, W . V a

1,147,200
2,379,750
544,000
1,551,915
1,297,700 ,

131
132
133
134
135

N e w t o n , Mass
Dubuque, Iowa
Butte, Mont

1,593,219
532,262
1,147,810
1,642,358
2,670,776

Augusta, G a . . . . . .
....

1,733,500
913,071
6,109,300
1,304,139
670,500

136
137
138
139
140

Chester, P a
Kalamazoo, Mich
Galveston, T e x

939,100
935,667
3,197,680
3,022,000
4,392,033

141
14?
143
144
145

F i t e h b u r g , Mass
Racine. Wis
Elmira,N.Y
Quincy, 111
Knoxville, T e n n

1,504,756
661,000
1,017,500
769,000
3,612,218

146
147
148
149
150

Newcastle, Pa
Macon, Ga
Auburn, N . Y
West Hoboken, N . J . . . .
Joliet,Ill

490,998
638,400
1,030,696
938,831
387,605

151
15?
153
154

T a u n t o n , Mass
fcverett, Mass
Oshkosh, W i s

2,391,225
1,533,953
482,000
2,765,900

155
1W
157
158

Joplin, Mo
L a Crosse, W i s
Newport, K y

335,000
1,076,287
1,297,300
1,452,099

San J u a n , P . R




Prior to
1910

723,343 |

45,900

17,500
480
i39,500
5,198
99,657
7,100

1910

$255,380
61,140
181,290
62,600
24,701
30,000
25,000
40,729
69,000
16,000*

1911

$265,380
71,510
154,543
54,400
24,091

1912

$236,420
116,740
130,554
46,300
27,289

1913

$235,520
114,6S0
136,291
33,000
27,000

1914

1915

1916

1917

1918

$81,200
174,900
89,413

$201,520
341,500
243,203
10,000
27,000

$242,950
84,000
111,612

$160,550
108,5S0
154,762

$97,450
194,932
182,684

27,000

27,666

25,000

33,000

10,000
340,000
20,500
63,000
145,000

10,000
25,000
10,500
72,000
16,000

10,000
65,100
10,500
64,300
79,000

10,000
281,500
10,500
62,000
28,000

130,000
229,500
10,500
63,000
75,000

62,000
19,380
33,400
145,000
18,026

20,000
12,039
17,400
50,000

50,000
46,837
50,900
90,000

25,000
40,500
62,500
108,000

25,800
33,000
58,000
16,000

25,800
23,500
64,000
26,000

95,000
44,408
5,000
402,000
22,952

141,500
41,SS0
15,400
196,600
178,955

85,000
29,9S0
41,000
215,000
22,957

135,000
19,980
17,400

175,514 !
36,000
188,400
105,000

83,413
31,000
80,400
72,000
467,000

167,650
31,000
89,400
336,500
70,000

128,696
36,000
122,900
23,000

42,696
31,000
8S,900
25,000
230,500

91,799
36,000
51,400
21,000
8,000

53,869
31,000
73,200
13,000

13,869
31,000
38,200
42,000
183,644

500
31,000
30,200
178,000
445,000

69,350
11,000
84,000
36,000
10,000

65,850
11,000

57,500
11,000

54,500
311,000

41,000
10,000

62,000
11,000
185,000
41,000
10,000

45,000
10,000

33,000
10,000

193,000
323,750

345,100
360,000

197,000

6,000
35,530
3,000

15,500
50,530 ,
167,235

22,688

ii, 666

85,650
11,000

81,650
111,000

70,850
11,000

76,850
26,000

275,000
399,415

107,000

32,000
15,900

35,000
10,000

35,000
10,000

24,150

155,000
2,125

6,000
317,500
35,845

5,000
329,000
2,400

49,000
4,650

110.0S4
417,0C0
40,639

45,000
62,500
450,000
23,70S

41,600
92,7S7

1,500
112,3S5

5,500
139,815

6,500
109,140

27,500
81,390

91,000
124,530

13,000
49,530

200,000
155,737

200,000
156,000

90,000

•

52,500
9,2S3
63,400

72,500
8,513
113,400 !
16,000

50,000

24,500

72,030
11,725
83,000

80,140
55,000
65,000
90,333
374,602

174,839
40,000
51,500
84,334
71,297

102,940
136,000
36,000
83,333
223,848

259,539
40,500
37,000
83,333
59,623

71,440
39,000
31,000
83,334
176,592

39,739
35,000
43,500
83,333
95,000

31,520
34,000
30,000
67,000

17,300
41,000
30,000
74,000
110,000

8,600
27,000
29,500
80,000

263,400
85,457
174,699
26,021

7,000
2,000
60,419
28,058
6,021

2,000
59,805
46,875
6,021

2,000
49,978
6,500
6,021

2,000
69,421
6,500
114,821

2,000
64,571
6,500

47,500
2,000
60,554
6,500

25,000
IS,000
59,225
6,500
35,000

35,000
2,000
50,785;
65,00

37,900

69,000
93,275
20,000
42,700

93,800
178,975
30,000
1,031,500

25,000
73,388
25,000
23,000

48,100
57,750
20,000

54,500
50,250
20,000

93,000
49,050
20,000

71,800
42,550
15,000
50,000

93,500
39,550
10,000

116,500
37,050
241,000

1,240
1,500

20,426

37,426
37,000
55,700

25,226

22,581
52,500
11,556

4,500
15,817
102,000
25,240

00,567

15,530

4,030

140,000

4,720

1,320

27,444
30,000
360

40,000

54,143

12,200

40,000
20,000

125,161
190,699

720
4,000

129,675

13,000

GENERAL TABLES.

197

OF YEAR, CLASSIFIED BY YEAR OF MATURITY: 1909—Continued.
assigned to each, see page 78. For a text discussion of this table, see page 58.5
GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.
1921

1922

$52,000
20,000
249,000
294,600
25,000 J

$77,500

25,666

1130,500
35,000
8,621
207,400
25,000

10 000
309,000
5,500
53,000
89,000

63,500
184,900
5,500
62,000
25,000

10,000
5,500
60,000;
206,000

12,000
7,782
18,400

117,000

39,000

i8,400

16,000
20,000
250,000

1919

$45,500
37,000
67,061

1920

256,666
13,000
31,000
63,700
110,000
182,410

76,000
31,000
38,200 1
5,000 ;
21,668

1923

1924

$110,000
37,000
27,866

25,666

$183,500
25,000
144,000
227,256
25,000

166,000

10,000

10,000

6,6661

5,500
60,000
30,000 1
25,000
36,000
69,000

5,500 1
58,736 1
10,000 1

26,666
5,500
63,000
205,000
•

27,700
125,500

29,200
50,000

1926

1927

1928

1929

Later than
1929

$88,000
68,000
3,400
128,000
20,000

$19,000
84,000
43,400
38,854
20,000

$3,000
120,000
20,400

$3,000
206,000
103,400

$73,666

' '

53,400

$1,00022,000
165,438

15,666

16,666

87,500

312,666

no

10,000
59,000
5,500
60,000
961,000

10,000

10,000

10,000

10,000

755,000

111
$11,518 11?
262,005 113

38,413
235,000

129,936
180,000

113,600
2,303,000

248,394

114
lift

33,000
28,500
129,200

162,000
40,000
15,200

354,000

1,219

116
117

7,710
268,258

118
119
17*)

164,223

131

83,000 '
16,500
29,200
25,000

5,500
40,000
338,000

5,500
50,000
265,000 ]

60,000
37,200

36,000
83,000
28,200
25,000

257,300 1

100,000

30,000
31,000
23,200
53,000
197,000

30,000
31,000
98,200
528,000

35,000
31,000
147,200
25,000

569,100
31,000
264,200

9,400
31,000
700
149,000
374,000

31,000
700
122,000
30,000

31,000
18,000
7,000

59,000
431,500
290,000
22,000

64,000

290,000
31,000'
130,200
225,000
562,000

223,127
31,000
195,200

49,500
11,000

39,500
11,000

39,500
11,000

39,5100
9,000

34,500
234,000

34,500
159,000

34,500
9,000

18,000
259,000

13,000
9,000

13,000
54,000

147,000
1,007,000

34,666

78,000
10,000

36,000
10,000

37,000
10,000

38,000
10,000

103,000
75,600

42,000
10,000

40,000
10,000

40,000
10,000

40,000
10,000

35,000
10,000

224,500
917,200

104,000
262,750
344,000

88,000
211,000
215,000

56,000

62,000

100,000

114,000

597,000

215,000

195,000

166,000

12,500

1,204,000

31,500

400,000

63,000
176,000

525,000

85,000
150,000

i,170,666

25,000
100,000
144,950
34,132
50,000

i9,666
132,750
150,000
3,000
27,000
29,000

324,000
397,250

19,000
5,500

3,000
27,000
29,000

105,000

115,000

98,000

195,900
35,000
63,000

497,850
15,400
63,000

194,000

19,666

19,000

34,000

50,000
2,000
50,320
6,500
14,000

57,000
2,000
45,000
6,500

87,000
27,050
5,000

34,000
22,050
41,000

1,000
122,050
5,000
150,000

517,500
50,751
5,000

38,000
62,000

45,000
72,000

25,666




213,000
20,000
35,000

315,000
21,500
35,000

175,666

7,500
122,000
88,100

30,000
19,000
17,500
300,000

96,800
82,000
3,000
61,000 I
33,000
989,000
20,000
2,000 !
45,000 [
6,500

5,000

9,000
264,850
391,000
3,000 |
15,000
34,000

7,000
38,560
150,900
53,000
13,500
34,000

7,000
103,530

48,000 i
13,500
75,000

000,000

132,666

!
35,000 1
6,500

11,000 |
144,214
15,000

|

20,000
1,500
149,000

2,000
35,000 !
6,500

35,000
2,000
35,000
106,500

34,500
84,000
5,000
43,700

1,000
12,000
5,000
200,000

7,000
70,000
70,000
227,300

150,666
545,66s

132,000
15,000
6,500

m

300 123
1?4

6,666 1?5
126
70,750

127
128

129
130
131
132
3,500

133
134

135

292,200
676,000
514,000

808,430

3,000
5,000
39,000

2,000
5,000
63,000

j

35,000
42,000
10,000
6,500 |

1,000
5,000

221,500
5,000

65,666

i io,666

64,500
30,000
55,000

30,000
60,000

750,000
3,722,000

54,699

130,666

221,666
1,026,666

70,256
117,498

12,000
2,000
10,000
6,500

2,666

71,666

10,000
6>500

10,000
288,000

87,500
5,000

60,000
105,000

600,000
330,000

37,800
1

J
1

143
144
145
146
147
148
149

179,700 !l50
32,125

151
152

153
154

6i8,266

198,766 157

155
156

265,666
156,500

141
142

i, 666,666
138,500

1
1

136
137
138
139
38 140

16,000

2,000
5,000
32,000

20,666

37,000
50,000
2,000 1
45,000
6,500

5,000

106
107
108
109

1,750,000

54,500
11,000
129,000

Not
reported. •3*

1925

1

158

FINANCIAL STATISTICS OF CITIES.

198

TABLE 24.—FUNDED DEBT, SPECIAL ASSESSMENT LOANS, AND REVENUE LOANS AT CLOSE OF YEAR, CLASSIFIED
BY RATE OF INTEREST: 1909.
For a text discussion of this table, see page 53.]

City No.

|

(For a list of the cities arranged alphabetically by states, with the number assigned to each, see p3ge 78.

CITY.

3 per cent.

Total.

Grand t o t a l — $2,191,040,436
Group
Group
Group
Group

I
II
III
IV

(

3J per cent.

3.65 per
cent.

4 per cent.

4J per cent.

5 per cent.

6 per cent.

7 per cent.

Other
reported
rates. 1

Bate not
reported.

$280,319,990 $597,783,035 $21,114,150 $799,917,995 [$193,663,133 $142,623,307 $43,333,100 $24,276,658 $76,391,941 $6,G12,227

1,610,026,831 1 272,527,790
5,959,000
237,201,480
199,232,168 ! 1,607,200
94,529,901
226,000

517,809,464
43,840,470
26,609,175
9,568,926

20,031,150
235,000
100,000
648,000

536,920,573
129,488,312
92,625,132
40,833,978

109,757,326
40,472,394
24,640,1S2
18,793,231

62,738,OS2
30,436,263
33,441,959
15,957,003

18,061,346
12,035,675
12,535,951
5,700,123

11,743,470
9,862,9S3
2,043,420
21,6S0

57,725,779
11,907,434
4,843,806
1,914,872

2,596,901
2,863,900
335,343
816,033

GROUP L—CITIES HAVING A POPULATION OF 300,000 OR OVER IN* 1909.
1
?
3
4

N e w York, N . Y . . . .
Chicago, i l l
Philadelphia, P a

$946,006,729 $248,126,990 $"05,109,808
90,217,437
2,123,950
17,555,400
96,689,925
42,7S2,500
24,503,178
2,555,000

$20,000 $220,179,702
59,167,546
36,264,700
15,388,178
1,901,000

60,270,181
42,012,000

46,328,825
6,834,000
29,349,439
29,825,227

5
6
7
8

110,715,406
57,050,583
36,942,352
1
50,899,867

q
ii
i?

S a n Francisco, C a l . . .
Cincinnati, Ohio

13,550,933
24,464,611
10,567,300
57,374,836

13
14
l^
16

Milwaukee, W i s
Newark, N . J .
N e w Orleans, L a
Washington, D . C . . .

10,839,178
36,671,174
29,395,822
14,137,545

in

4,037,400

6,461,700
6,404,400
13,514,368
3,647,300
23,034,027

540,666
2,130,000

2,444,230
7,510,000

88,000

100,000

6,804,118
8,782,893

7,278,000

20,866,946

663,000

6,343,2S0
27,273,174
23,462,545

$96,920,159
4,749,000

$6,832,950 $17,403,650 $10,065,500 $41,342,970
160,973
24,010,869
5,099
20,100
67,225
650,000
4,009,000
6,446,600
3,522,216
4,716,772

2,717,697
4,245,500
42,170

•

'

193,500

240,000
392,800

6,680,000
1,959,835

450,000

1,384,070
570,000
5,751,270

53,000
231,118
3,750
185,880

124,500

29,000
1,703,033
1,300,000
4,909,000

$326,056

3,000
1,441,470

17,975

4,000

1,691,253
579,593

117,000

10,114,150

200,000
65,007
4,023,395

GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
17
IS
19
?0
?1

Minneapolis, M i n n . . .
Jersey City, N . J . . . .
Indianapolis, I n d —

n

23 | Seattle, W a s h
24 Providence, R . I
25 Rochester, N . Y
26 S t . P a u l , M i n n

12,327,262
23,879,726
19,440,804
13,273,000
11,453,600

27
28
29
30
31

5,524,843
11,087,119
15,775,442
10,099,430
9,339,850

Columbus, Ohio
Toledo, Ohio
Worcester, Mass

32
33
34
35
36

Syracuse, N . Y
New H a v e n , C o n n . . .

37
38
39
40
41

Fall River, Mass

42
43
44
45
46

Paterson, N . J

O a k l a n d , Cal
G r a n d R a p i d s , Mich.
Nashville, T e n n
Cambridge, Mass




4,116,033
9,672,360
3,966,300
3,055,461
4,568,777

691,035
1,900,000
1,924,000

$14,000
129,400
6,101,000
80,000
32,800

$454,000
30,000
66,000

2,733,000

1,487,062
7,065,000

21,000
1,059,330

100,000
l,273,t)00

100,000

3,536,000

$1,350,202

$218,000

2,814,400
4,513,000
8,439,000
99,000

7,772,800
3,415,000
10,203,804
1,830,000
6,497,800

615,000
1,324,000
4,690,300

374,200
2,239,500
11,890,200
3,937,195
4,649,325

280,000
250,000
1,048,400
1,242,423

1,493,100
5,210,000
1,185,800
460,252

3,376,800
3,387,019
684,781

1,522,000
3,176,595
2,052,800
1,563,000
2,866,787

1,049,500
1,801,600
46,000
668,000
1,136,000

3S0,500
247,115
41,000

144,633

2,414,000
3,074,000
3,743,500
9,349,775
1,231,500

3,915,500
116,000
2,409,000
1,501,475

1,460,000
50,000
107,170
860,443
95,550

913,300
2,812,500
2,375,132
6,105,100
2,927,800

2,029,000
1,917,000
163,600

80,000
303,700
16,000

400,000

1

$2,312,000
7,189,800
2,588,096
2,209,000
76,000

4,216,666

25,666

1,018,000
3,170,050
1,796,600
424,000

i,666,666

7,795,000
6,254,002
8,612,470
10,716,958
2,828,525 j
3,154,300
5,427,570
4,170,804
11,442,550
5,013,671

$10,103,200
3,848,475
> 10,706,524
i 3,653,000
2,179,600

$1,070,000

$14,849,402
15,128,675
21,597,405
8,355,642
4,268,300

2,786,750
405,000

100,000 1

1

130,000
70,000
317,935
5,192,450
400,000

$285,000

i For details, see page 58.

205,666

$1,055,000
473,642

8,327,346

$3,961,000
1,750

14,000
1,230.000
508,000
2,099,000
2,800
743
26,232
1,746,000
225
2,000
277,000
30,000

292,250

103,211

547,990

1,665,331

324,979
1,079,560

18,000
5,500
150,500
500,000
1,540

77,352
1,847,800
100,200
2,000
322,370
36,000
25,000
20,490

2,666
1,261,837
20,000

200

GENERAL TABLES.

199

TABLE 24.—FUNDED DEBT, SPECIAL ASSESSMENT LOANS, AND REVENUE LOANS AT CLOSE OF YEAR, CLASSIFIED
BY RATE OF INTEREST: 1909—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 58.]

47
4S
49
50
51

m

53
54
55
56

CITY.

Total.

Albany, N . Y
Bridgeport, Conn

14,837,091
2,250,500
5,201,156
8,440,808
2,029,800

6,3G9,S70
4,953,200
3,482,700
5,325,300
1,051,339

6°

2,092,927
2,793,950
4,501,224
7,123,816
6,861,733

Troy,N\ Y
Yonkers,N.Y

67
68
69
70
71

Youngstown, O h i o . .

7?
73
74
75
76

UtIca,N. Y
W a t e r b u r y , Conn
Elizabeth, N . J . .
Schenectady, N \ Y . .

77
78
79
80
81

Manchester, N . H . . . .

8°
8?
8-1
Sf>
86
87
89
89
90
91
92
93
94
95
90
97
03
99
100
101

1,942,285 i
2,674,090 ;
3,370,100
4,532,400
2,114,581

F o r t W T orth, T e x . . . .
Wilkes-Barre, P a
Erie, P a .

2,763,100
890,000
4,107,950
6,920,438
790,800

Fort Wayne, Ind
Charleston, S. C

4 per cent.

5,297,973
464,300

3,491,100
19,000
4,459,582
3,011,000 :
1,379,750

260,200

210,000
2,699,300
215,000

2,550,000
3,009,200
2,887,900
2,359,000
1,087,500

77,500
315,100
1,422,865
918,350

2,396,227
2,456,000
2,520,913
2,798,071

i,3o6,666
267,000
4,200
12,000

4 i per cent.

$2,729,445
1,259,000
590,000
1,937,911
1,477,000

917,251

424,400
2,821,000

83,000

321,050
790,000
97,000
1,055,500

975,100
1,821,500
43,000
179,381
1,189,000

v 9,500

280,500

9,200

59,139

520,328
2,310,950
775,000

80,118
257,595
3,273,000

9,000
5,000
19,500
960,000

235,272
1,213,000
700,000
2,000
1,028,500

1,503,941
2,291,000
2,895,000

197,000
1,591,000

2,048,692

125,001

395,721
274,190

133,450
7,500

280,000
105,000

1,115,000
584,000

100,000
295,000 i

511,200
4,279,000

595,607

723,000
419,500
831,000

700,000
314,000

396,823
103,000

349,414

2,483,000
196,160

443,662
557,350

1,813,000
147,500*
3,650,000
5,350,788
787,000

299,000
100,000
346,500

714,800
431,000

i

1,093,150
|

$2,943
8,400

i,666

252,000
1,113,470

110,000
196,000

366,666

161,835

10,000

16,666

Hate not
reported.

$179,458

$454,000

iio,666

1,55S,400

1,038,301
1,745,000
3,210,500
2,149,065
1,597,515

!

$270,000
5,000
3,051,156
23,481
656,500

548,000
212,000
365,300

336,813
648,000

45,330

6 per cent. 7 per cent.

$40,000
1,000
200,000
150,000

9S1,000

170,000
165,655

107,000

$35,566'
1,120,000
278,500
32,000

5 per cent.

520,666

$100,000

3,084,338
1,019,000
l f 003 t 48l
2,653,476
1,149,759

Peoria, 111

3.65 per
cent.

1,491,666

1,045,000
1,902,600
2,980,719
1,613,402
7,153,616

Birmingham, Ala....
Akron, O h i o . . . .
Norfolk, V a

600,000
437,000

215.000
3,850
250,000
1,853,733

569,350

1,650
299,351
350,000
100,000
37,000

32,200

1,000
159,600

1,160,000
118,454

727,040
201,975

3,355

150,000
562,000
1,310,763
406,595
2,497,066

416,000
1,590,189

137

300,000
500

65,666

20,767

3,050

105,385
1,100

374,666
l,156,OS0
12,000
66,826
3,714

3,550

23,100
1,505
!

900

127,400

i s , 500
336,500
114,000
3,800

21,450
3,000

i3,666

Terre H a u t e , I n d . . . .
1,389,539
3,205,400
3,619,700
685,300
1,798,803

E a s t St. Louis, 111...
Jacksonville, F l a
O k l a h o m a City, Okla
I
South Bend, I n d . . . .

in^

im

$756,666

2,163,C13
0,555,850
5,485,351
1,853,000
3,302,193

K a n s a s City, K a n s . .

3J per cent.

$1,164,788
950,000

5,712,901
2,740,500
0,253,417
4,500,0S1
2,820,750

San Antonio, T e x . . .
N e w Bedford, Mass..

*>7 Salt L a k e City, U t a h .
58
59 W i l m i n g t o n , D e l . . . .
60 Springfield, Mass
61 Des Moines, I o w a . . . .
63
64
65
66

3 per cent.

i

City No. I I

GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.

Mobile Ala

104
105




i

32,666

1,597,000
3,208,550
2,491,013
775,740
1,067,873
2,282,400
4,106,500
1,141,300
6,533,983

1,074,900
1,394,000
200,000

712,000

548,539

20,666

96,666

175,000

62,300
1,768,000

755,000
640,400

110,000
269,500

100,000
555,850
1,783,500
493,000
235,000
2,015,500
64,000
465,300
5,958,000

294,750

640,800
300,000

327,666
25,000

129,000
1,930,500
1,096,700
248,000

1 For details, see page 58.

95,666

2,640,666

587,500
2,007,800
368,134
18,000 I
258,835
243,900
1,011,500

266,666
387,000
30,803
137,000
4,000
9,100
22,600
5,702
21,000
33,500

17,500
500
325,279
37,140
4,086
2,000
30,500
275,985

io,2o6

FINANCIAL STATISTICS OF CITIES.

200

TABLE 24.—FUNDED DEBT, SPECIAL ASSESSMENT LOANS, AND REVENUE LOANS AT CLOSE OF YEAR, CLASSIFIED
BY. RATE OF INTEREST: 1909— Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78.

For a text discussion of this table, see page 58.]

GROUP IV.—CITIES HAVING A POPULATION OF 30,OQQ TO 50,000 IN 1909.
6

Total.

CITY.

106
107
108
109
110

Binghamton, N . Y „

$2,690,232
2,059,412
2,324,908
1,424,630
892,981

Sioux City, Iowa
Little Rock, A r k . . . .
Springfield, Ohio
AtlanticCity,N.J...

1,274,500
1,713,018
718,071
1,674,722
5,498,500

Wichita, Kans

3 per cent.

3J per cent.

3.65 per
cent.

$541,902
63,500

502,666

$85,666

490,022

4 per cent.

4J per cent.

52,019,330
863,222
104,000
397,910
315,300

$104,000
598,680
468,781

5 per cent.

6 per cent.

$468,740
1,532,314
278,900
2,659

$4,425
219,813
245,820

7 per cent.

Other
reported
rates.» *

Hate not
reported.

$25,000
60,840

$5

194,337
26,064

248,394

f

111
112
113
114
115
116
117
118
119
120

B a y City, Mich
Rockford,Ill
York P a
Chattanooga, T e n n . .

121
122
123
124
125
126
127
128
129
130

1,688,419
866,434
1,147,810
1,642,358
2,675,376

330,710

2,356,513
1,073,600
2,232,800
2,228,080
2,858,062

336,500

1,808,500
919,571
6,469,300
1,523,791
670,500

131
132
133
134
135
136
137
138
139
140

Chester, Pa
Kalamazoo, Mich
Montgomery, Ala
Woonsocket, K. 1 . . . . !

141
142
143
144
145

Fitchburg, Mass

146
147
148
149
150

West Hoboken, N . J .

125,666

!

1

!

75,000

87,000

i
479,937
55,000
626,000

212,000
56,000

*
40,000
30,105

2,425,225
1,806,953
487,000
2,986,001

156
156
157
158

343,000
1,076,287
1,297,300
1,452,099

10,000

723,343

123,343




296,000
272,000
1,080,300
13,250

272,000

1,787,756 !
661,000 i
1,017,500
776,450
3,662,218

1,167,500

532,336
1,728,000

515,849
2,731,000

1,010,500
437,492
700,100
923,600

32,900

626,200
380,662
6,000

562,325
1,750,000

500,000

325,376

1,089,896
15,000
54,000

55,267

612,038

703,399

616,000
80,000
510,700
301,000
506,000

1

264,750
204,500
321,500
914,500

332,289

i,666

344,415
46,100

577,000
263,334
4,885,600
761,532
126,000

485,500
211,000

130,000
17,500

320,000

384,000
494,^00

361,559

375,500
444,275

66,000
428,992
1,655,000
400,000
99,000

117,400
350,000
30,000
4,108,038

26,250

13,000
7,100
200,300
160,000
4,418

1,580
22

5,600
14,500
175,000
33,000

155,737
37,900
3,450

303,500

41,600
32,000

35,000

50,000

984,000
337,000
251,500
301,000
164,000

63,500
96,000

30,319
173,000

388,000
1,480,000

87,450
982,000

114,500
55,000
838,842
395,125
14,200

47,000
170,000
106,092
364,008
163,800

146,000
77,413
208,698
191,000

1,770,225
1,716,815
402,000
2,388,301

30,000
33,500

9,000
22,000
5,000
87,000

158,000
540,000
312,000
40,000

65,000

120,000
214,687
478,300
543,230

13,300
1,292,680

200,666

36,755

230,000
140,000

717,008

1
1
For details, see page 58.

1,219
14,980
156,433

50,500
119,000

2,350,000
185,000

$21,680

50,500
400
56,000

1,449,107
92,000
370,000
275,000
219,500
235,400

736,600
1,9*1,000
269,000
777,000
897,200

313,000
429,000

456,000
40,000

151
152
153
154

South Omaha, N e b r .

228,000

14,000
25,768
297,554
30,579

709,500
315,000

866,061
1,051,500
1,642,000
1,837,500
89,078

178,000

974,100
1,075,967
3,334,435 |
3,252,000
4,392,038

497,998
688,400
1,034,635
1,050,831
501,555

$55,666

166,666

1,147,200
2,750,750
719,000
1,602,415
1,297,700

Salem. Mass
N e w Britain, C o n n . .
Davenport, Iowa
McKeesport, Pa
Wheeling, w . V a . . . .

Elmira,N.Y

551,000

1,036,218
117,498
261,400

7,000
12,288

43,000
91,255

11,195
34,638

10,400
151,861
600,000

200
1,000

GENERAL TABLES.

201

TABLE 25.—RECEIPTS FROM DEBT OBLIGATIONS ISSUED AND PAYMENTS FOR THOSE REDEEMED, CLASSIFIED
BY CHARACTER OF OBLIGATION: 1909.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 59.]
RECEIPTS FROM OBLIGATIONS ISSUED DURING YEAR.

Funded
debt
obligations.

Total.

Grand total.,
Group
Group
Group
Group

I...
II..
III.
IV.

$468,250,629

Special
ssessment
loans.

Revenue
loans.

PAYMENTS FOR OBLIGATIONS REDEEMED DURING YEAR.

Warrants
and mis­
cellaneous
current
obligations.

S209,752,837 $31,612,720 $202,433,354 $24,451,718
148,45S,379
29,548,872
23,473,471
8,272,115

335,838,549
63,962,393
48,149,359
20,300,328

10,732,375 163,307,065
12,819,459 16,322,750
5,553,663 15,130,176
2,507,223
7,673,363

13,340,730
5,271,312
3,992.049
1,847,627

Total.

$316,089,375
230,095,389
38,753,546
33,836,446
13,403,994

Funded
debt
obligations.

Special
issessmem
loans.

Revenue
loans.

Warrants
and mis­
cellaneous
current
obligations.

$43,938,414 $20,354,752 $219,409,610 $32,386,599
22.083,168
9,363,734
9,102,961
3,388,551

9,511,625
5,514,956
4,128,712
1,199,459

177,741,854
17,318,378
17,151,212
7,198,166

20,758,742
6,556,478
3,453,561
1,617,818

$2,188,000
4,462,125

$144,606,690
12,511,959
35,062

$10,057,911
3,975,826
2,468,939
379,248

GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
1
?
3
4
5
6
7
g
q
10
11
1?
13
14
15
16

N e w York, N . Y
Chicago, 111
Philadelphia, P a
Boston, Mass
Cleveland, Ohio
Pittsburgh, P a . . . . . . . . . . .
Detroit, Mich
Bu£Talo,N. Y
Cincinnati, Ohio*.
Milwaukee, Wis
Newark. N . J . . . . . . . . . . . . .
Washington,'D.C

$87,781,305
3,139,090
8,981,128
6,247,404

$222,069,308
26,227,331
12,791,252
6,573,228
8,740,074 1|
5,369,117
4,308,295
5,620,980

3,740,074
4,569,117
3,462,311
5,474,544

1,682,488
4,391,000
8,979,980
5,888,053

1,182,533
3,264,011
7,762,064
5,501,504

2,482,307
15,534,999
4,838,185
341,952

1,302,000
1,688,789
4,362,505

$2,006,720 $127,560,940
13,516,184
6,122,214
1,239,105

$4,720,343
3,449,843
2,571,019
325,824

5,000,000
800,000
845,981
55,876
429,955
472,907

70,000
407,843

379,169

3
90,560
246,239 |
1,217,916 !
7,380
704,878

475,429
13,846,210
468,955
341,952

6,"725"

$162,935,880 ! $6,083,279
3,340,527
24,290,437
4,530,851 i 2,026,850
379,248
2,236,636

7,236,636
555,500
1,811,920
2,388,575

806,898
2,183,401

1,005,013
53,859

133,051

432,590
2,234,916 :
1,484,274 !
1,495,572

18,750
1,212,209
427,000
1,178,670

403,840
543,375

10,000
201,661

2,128,966
14,809,513
2,826.218 '
554,293

876,550
751,185
396,920
544,293

5,000,000
555,500

315,931
539,482
14,058,328
619,603
10,000

9
18,264
277,671
1,057,274
971
712,934
1,809,695

1

GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
Minneapolis, Minn.
Los Angeles, Cal....
Jersey City, N . J . . .
Kansas City, Mo...,
Indianapolis, Ind..

$2,345,171
7,445,480
3,188,259
640,478
573,697

$1,483,017
6,960,140
1,633,964
348,285
450,425

Louisville, Ky
Seattle, Wash
Providence. R . I . . .
Rochester. N. Y . . .
St. Paul, Minn

2,266,199
10,679,071
1,307,845
4,476,208
3,342,503

844,375
3,859,967
300,000
180,061
1,175,909

Denver, Colo....
Portland, Oreg..,
Columbus, Ohio.,
Toledo, Ohio
Worcester, Mass.,
Atlanta, Ga
Syracuse, N . Y
New Haven, Conn..
Scranton, Pa
Paterson, N . J

1,013,271
3,126,808
1,578,604
1,495,615
1,785,796

865,612
524,140
1,047,794
765,312

352,680
3,792,405
292,437
547,857
1,678,051

1,455,800
126,912
161,065
262,180

Omaha, Nebr
Fall River, Mass..
Memphis, Tenn...
Richmond, V a . . .
Oakland, Cal

1,511,093
1,098,161
3,099,856
1,550,300
109,754

610,021
559,161
2.199,050
I)500,300

Grand Rapids, Mich.,
Nashville, Tenn
Lowell. Mass
Cambridge, Mass
Dayton, Ohio
,

962,833
513,149
1,377,482
1,250,721
560,609

538,874
488,238
174,330
755,721
278,219




$861,254
230,512
125,082

$1,317,309

$900
485,340
6,474
167,111
123,272

$108,955
776,207
4,169,540
547,068
225,092

$42,667
266,113
1,809,000
266,326
113,500

1,178,062

243,762
1,586,151

241,430
296,000
327,000
35,000
843,549

$61,997
196,784
114,823

800,206

1,007,845
3,199,145
2,095,900

296,796
70,694

1,737,965
3,851,274
1,299,928
3,908,932
2,898,648

747,709
1,264,189
796,400
311,669

748
120,000
1SS,729
70,000
800,225

264,814
877,007
69,335
66,152
220,259

1,433,530
963,909
1,083,114
744,019
1,232,762

97,500
91,000
511,900
241,800
242,000

330,000
1,698,000
88,000
150,000
1,388,000

22,680
148,089
77,525
49,622

434,795
2,835,803
384,209
390,063
2,059,910

25,000
424,731
245,000
102,500
156,500

476,035

1,260,654
1,027,065
1,333,231
133,800
180,487

372,000
488,065
1,009.500
83,800
96,363

111,000

420,582
55,467
1,601,934
1,046,231
608,372

208,625
51,000
298,934
121,231
255,700

199,400

5,232,953

490,516
187,170
27,871
425,037
"852*619

415,427
3,051
47,794

539,000
47,170
50,000
109,754

1,"6I7"
8,532

21,860
1,203,152
495,000
224,851

9,745

$3,700
1,264
1,741,492

$591
508,830
422,264
165,919
111,592

1,298,672

197,863
2,321,173

1,234,101
801,445

989,000
129,471
403,381
379,319
428,787
82,898
276,410

2,700

972,928
2,829,000
1,872,000

243,487
183,099

25,747
126,000
123,641
66,000
800,300

321,283
617,438
44,192
56,900
190,462

384,117
1,782,500
88,000
187,344
1,627,000

25,678
199,785
51.209
17,321
777,654

539,000
319,206
50,000

*"i,*825
84,124

103,440

4,467
1,303,000
925,000
248,000

12,557

1,232

202

FINANCIAL STATISTICS OF CITIES.

TABLE 25.— RECEIPTS FROM DEBT OBLIGATIONS ISSUED AND PAYMENTS FOR THOSE REDEEMED, CLASSIFIED
BY CHARACTER OF OBLIGATION: 1909—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 59.]
GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.
PAYMENTS FOE OBLIGATIONS REDEEMED DURING YEAR.

RECEIPTS FROM OBLIGATIONS ISSUED DURING YEAR.

Total.

Funded
debt
obligations.

Albany, N. Y
Bridgeport, Conn.
Spokane, Wash...
Hartford, Conn...,
Reading, Pa

5742,736
222,289
2,220,314
647,579
593,771

Trenton, N . J
San Antonio. T e x . . .
New Bedford. Mass..
Camden, N . J
Dallas, Tex.

1,033,175
351,920
1,576,768
372,403
501,670

17,000
501,186
25,000
452,400

Salt Lake City, Utah.
LynnjMass
Wilmington, Del
Springfield, Mass
Des Moines, Iowa

2,133,665
1,511,010
616,150
2,748,394
348,002

842,125
336,010
548,687
2,017,494
187,000

Lawrence, Mass
St. Joseph, Mo
Troy,N.Y
Yonkers,N.Y
Tacoma, Wash

1,476,480
917,722
1,584,132
2,234,469
1,740,881

284,452
893,346
331,168
995,933
695,733

Youngstown, Ohio.
Duluth, Minn
Houston, Tex
Somerville, Mass...
Kansas City, Kans.

602,651
131,372
1,277,232
815,891
1,020,617

410,568
50,000
825,681
190,891
746,173

Utica,N.Y
Waterbury, Conn..
Elizabeth, N. J
Schenectady, N . Y .
Hoboken, N. J

1,081,922
536,653
503,697
1,478,873
673,397

427,303
293,402
163,000
366,344
258,761

Manchester, N. H . .
Evansville, Ind
Birmingham, Ala..
Akron, Ohio
Norfolk, Va

356,928
45,853
354,220
431,832
638,737

100,972
161,809
555,646

$428,621
219,044
334,934
360,225
509,672

Special
ssessment
loans.

$314,115
"*974,*350'
84,000

56,959

950,000
287,744

1,137,000

16,000
50,100
728,257
160,558

113,235
104,819
300,042
1,952

359,165
94,687
300,030
3,102,661
121,824

310,271
81,009
300,030
2,391,481
107,103

47,900

175,317
987,663
961,044
51,803

60,016
287,663
172,044
50,640

61,800

East St. Louis, HI.
Holyoke, Mass
Brockton, Mass
Johnstown, Pa
Jacksonville, F l a . .

97
98
99
100
101

Oklahoma City, Okla.
Bayonne, N. J
,
Covington, K y .
South Bend, Ind
Passaic, N. i .

102
103
104
105

Altoona, Pa
Mobile, Ala
Allentown, Pa
Pawtucket,R.I..




26,500
159,897
177,928

619,247
1,261,034
195,959
198,195
296,054

306,488
593,749
55,664
30,775
176,345

261,042
435,880
65,886
627,709

93,042

62,886

78,000
399,250
625,000
541,384
102,000
235,878
800,033
409,419
275,000

64,704
256,546

Harrisburg, P a . . . .
Fort Wayne, Ind..
Charleston, S. C . . .
90 Portland, Me
91 Terre Haute, Ind..
92
93
94
95
96

1,187,830
1,142,200

209,843

1,077,523
43,723
278,258
2,699,901
411,349

87

1,175,000
730,900
59,139

Fort Worth, Tex..
Wilkes-Barre, Pa..
Erie, Pa
Savannah, Ga
Peoria, 111

704,590

5287,354

262,247

750,231

Warrants
and mis­
cellaneous
current
obligations.

53,245
911,030
286,500

51,088

117,182
2,609,736

Revenue
loans.

181,598
9,300
58,860
366,194
90,165
227,800

*"63*959"
153,000
411,080

$228,913
"554,"i75
5420,906

"i6i,"863

9,600
435,903
68,450
47,200
6,000

55,028
24,376
49,134
46,236
316,891

1,384,607
93,253
1,304,599
1,600,464
712,252

161,000
70,443
173,281
435,000

31,525
3,372
52,301
64,601

293,983
87,585
458,641
851,133
739,426

146,245
27,656
33,680
201,133
409,6S5

141,251
12,454
3,265

916,531
336,246
313,597
900,460
478,883

247,327
74,150
15,000
149,727
10,500

50,000
125,986
49,598

30,840
45,853
6,946
4,177
24,231

365,452
63,077
410,237
262,035
526,415

60,000
54,502
1,307
139,000

138,864
113,678

6,739
17,223
1,179
5,621

172,650
47,872
215,660
2,729,115
271,154

17,000
32,500
70,000
2,614,445
17,000

994
13,678

154,163
80,318

79,700
56,500
473,200
782,257
24,000

73,300

333,622
864,600
843,309
19,127
21,918

509
139,600
135,309
13,400

185,700

198,114
729,985
141,925
170,833
159,459

7,500
60,500
2,500
40,178
23,000

208,000
207,398

123,000
17,270
68,100
50,000

5,862

312,759
45,720

473,200
3,485,055
43,522

71,100

573,385

Warrants
and mis­
cellaneous
current
obligations.

$639
647,802

239,000

767,015
1,980,903
110,433
778,100
201,421

67,463

43,580

Revenue
loans.

#

541,309

47,639
700,000
789,000

425,000

$230,607
200,000
42,421
208,000
221,600

303,861
5,750
17,885

210,380
14,721

15,000
24,800
3,000

200,639

480,318
339,287
1,346,494
409,272
114,780

500,800

667,285
136,654
121,700
55,750

$459,520
1,244,398
628,906
460,600

Funded
Special
debt
assessment
obligations.
loans.

103,339
334,920
125,582
2,700
49,270

1,163

3,641

Total.

274,950

116,500

111,000

950,000
292,522
96,895

348,8S6

1,545,000
730,900
43,729
1,022,000
40,002
77,150
436,780

1,047,005
1,071,200

145,4SS
53,305
399,250
650,000
274,215
142,866

" # 62,"6o6'

45,000
85,125

2,250
6,624
25,711

39,144
160,096

275,000

30,452
8,575
5,7U
57

264,355
9,300
526,415

24,747
9,366

163
15,372
20,993

114,670
187,800

"4," 294

7,632

1,163
16,186

104,736
725,000
708,000
6,432

63,959

151,692
201,607
22,810
44,311
17,114
275,472

55,526

"2,*45i*866'

135,000
2,350

408,529
"4i,983

487,194
102,000
248,597
600,000
409,419

155,487

124,667

45,288
339,287
92,633

250,90S
19,522
42,677

5,727
15,486
190,614

534,485
137,075
114,100
72,500

"i6,"555

35,000
105,003
3,000
327,000

196,385

GENERAL TABLES.

203

TABLE 25,—RECEIPTS FROM DEBT OBLIGATIONS ISSUED AND PAYMENTS FOR THOSE REDEEMED, CLASSIFIED
BY CHARACTER OF OBLIGATION: 1909—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 59.1
GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.
RECEIPTS FROM OBLIGATIONS ISSTTED DURING TEAR.

TotaL

Saginaw, Mich

$442,876
418,250 |
682,203 !
424,000
116,399

PAYMENTS FOR OBLIGATIONS REDEEMED DURIXG YEAR.

Warrants
and mis­
cellaneous
current
obligations.

Special
assessment
loans.

$125,700
189,995
336,249
25,000
36,012

$312,000
160,318
332,241
102,800
8,182

$1,200
64,430
5,670
252,355
41,400

$3,976
3,507
8,043
43,845
30,805

$268,905
238,225
137,698
348,419
80,855

$88,800
104,500
109,350
16,699
26,200

$156,782
79,308
2,037
56,533
4,509

$50,000
14,040
225,565
21,949

$23,323
4,417
12,271
49,622
23,197

59,707
54,543

1,000
196,039
89,4S8
348,500

3,364
2
853
16,912

70,000
386,976
2,000

11,650
14,469
7,955
47,643

Revenue
loans.

Total.

Funded
Special
debt
assessment
obligations.
loans.

Revenue
loans.

106
107
108
109
110

Canton, Ohio
,
Wichita, Kans
Springfield, 111
Blnghamton, N. Y.

111
112
113
114
115

Lancaster, Pa
Sioux City, Iowa...
Little Rock, A r k . . .
Springfield, Ohio...
Atlantic City, N . J .

79,433
357,673
300,590
2S2,265
1,475,970

79,433
344,219
58,607
153,218
1,160,932

87,629
41,792

1,000
150,407
81,901
251,197

12,454
3,947
5,354
63,791

35,000
424,964
368,24S
201,889
439,412

35,000
420,600
112,500
57,000
74,000

116
117
118
119
120

Bay City, Mich
Rockford,IU
York, Pa
Lincoln, Nebr
Chattanooga, Tenn.

240,172
512,939
14,157
166,133
508,836

15,100
40,60S

102,781
76,948
48,675
95,838

13,291
21,711
12,157
101,082

247,650
456,859
28,955
112,379
137,130

79,000
40,000
19,000
26,000
125,000

87,000
15,414

16,376
412,993

109,000
373,672
2,000

121
122
123
124
125

Topeka, K a n s . . .
Sacramento, Cal.
Maiden, Mass...,
Haverhill, Mass.,
Pueblo, Colo....

250,111
5,284
62S,591
534,355
515,776

85,888
5,284

500
45,500
79,489
144,581
31,793

109,002

650

492,936

174,630
121,766
549,489
545,181
578,366

56,000

470,000
400,600
9,210

126
127
123
129
130

Salem, Mass
New Britain, Conn.
Davenport, Iowa...
McKeesport, Pa
Wheeling, W. Va...

317,466
519,263
175,733
122,222
833,792

364
733
2,140
125,792

363,711
147,833
37,209
259,321
84,895

90,450
61,000
31,000
209,600
21,300

131
132
133
134
135

Augusta, G a . . . .
Superior, W i s . . .
Newton, Mass...
Dubuque, Iowa..
Butte, Mont

190
44,417
448
469,894

75,232

1,471,000
43,500

1,456,972
141,707
361,437

5,000
76,840
30,000

'*60*634

136
137
133
139
140

Chester, Pa
Kalamazoo, Mich..
Montgomery, Ala.
Woonsocket, R. I .
Galveston, Tex....

50,000
245,055
136,755
575,000

18,163

80,000
102,572
550

6,000
50,525
36,165

30,459
66,773

131,000
368,386
147,702
568,602
110,357

141
142
143
144
145

Fitchburg, Mass..
Racine, Wis
Elmira,N.Y
Quincy, 111
KnoxvlUe, Tenn.

1,933
68
44,562
16,002
1,750

701,539
28,000
108,037
199,951
169,184

280,739
28,000
68,000
79,410
64,655

146
147
143
149
150

Newcastle, Pa
Macon, Ga
Auburn, N. Y
West Hoboken, N. J.
Joliet,Ul

59,646
26,493
471,715
232,090
28S,5S1

12,020

39,658

7,000

322,122
54,766

102,973
65,324
71,400

33,159
112,000
143,516

26,493
8,461

90,453
132,370
195,143
142,159
243,961

36,470
93,813
57,420
10,375
6,021

151
152
153
154

Taunton, Mass.
Everett, Mass..
Oshkosh, Wis..
Chelsea, Mass...

470,635
442,788
159,007
830,193

186,635
79,788
30,101
564,585

416,450
454,038
150,873
390,226

36,450
101,033
25,400
60,566

155
156
157
158

Joplin,Mo
La Crosse, Wis
Newport, Ky
South Omaha, Nebr.

26,202
217,485
205,297
4,796

63,199
20,116
112,166
35,690

38,000

205,925
114,095

87,303

87,303

26,423

26,428

San Juan, P. R.




164,223
128,591
134,385
6,000
47,466
370,399
30,732
699,000

38,850

500,000
400,000
16,840
270,000
148,500
175,000
50,500
9,000
75,000

75,000
190
1,547,619
111,380
519,894

32,202

133,611
421,493
596,377
005,459
192,007

203,200

531,958
20,972
44,562
119,111
2,010,248

Warrants
and mis­
cellaneous
current
obligations.

Funded
debt
obligations.

67,432
50,000
71,111
121,354

17,500
36,921
251,422

125,234
2,025
20,904
1,715,978

528,000

210,520

103,109
88,000

3,906

24,387

1,815
560

11,000
"*9i,*202
**4,"796

73,665

284,000
363,000
125,000
265,003

38,736
4,930

7,200

273,261
23,011

25,000
25,861

68,201

1,300
1,351,000
45,000
214,305
110,987
545,000

16,000

20,300
21,070

36,484

18,324
"i4,*620

481,363
583
6,209
1,710
37,734
731
29,132
2,784
361,437
984
23,602
94,357

420,000

800

97,259
68,000

40,087
23,282
45

53,795
39,110
37,784
30,900

64,478
76,266

91,476
94,000
10S,783

188
38,557
7,142
98,257

380,000
353,000
120,000
329,660

4,473

24,052

1,147
1,792

""9i,*866

FINANCIAL STATISTICS OF CITIES.

204

TABLE 26.—PAR VALUE, PREMIUMS, DISCOUNTS, AND INTEREST RATES ON FUNDED DEBT OBLIGATIONS ISSUED
DURING THE YEAR AND OUTSTANDING AT ITS CLOSE, TOGETHER WITH INTEREST RATES ON FUNDED
DEBT, SPECIAL ASSESSMENT LOANS, AND REVENUE LOANS OUTSTANDING AT CLOSE OF YEAR: 1909.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 59.J

FUNDED DEBT OBLIGATIONS ISSUED DURING THE T E A S .

NOMINAL INTEREST RATES ON FUNDED DEBT, SPECIAL ASSESSMENT
LOANS, AND REVENUE LOANS OUTSTANDING AT CLOSE OF YEAB.

Average rate on-

Interest rates.
Par value.

Grand total
Group I
Group II
Group III
Group IV

Premiums
received.

Average
nominal
rate.

Average actual rate on
obligations sold to—
Public.

Funded
debt and
other
City funds. loans.

Funded
debt.

Special
ssessmen
loans.

Revenue
loans.

Highest
rate.

Lowest
rate.

$205,108,881

$2,864,63%

3.99

3.99

3.18

8.0

1.8

144,983,992
29,109,041
22,885,557
8,130,291

1,960,091
388,829
375,914
139,799

3.93
4.12
4.16
4.30

3.96
4.04
4.02
4.17

3.12
3.99
4.09
4.03

7.3
7.0
8.0
8.0

1.8
2.0
2.0
3.0

4.2
5.0
4.0

7.0
5.0
5.0
5.0

1.8
3.5
3*0
3.2

4.0

4.0
5.0
6.0
7.0

3.0
3.2
4.0
3.2

6.0
7.0
5.0
6.0

3.5
3.0
3,5
3.0

5.0
5.0
7.3
3.7

3.0
3.6
4.0
2.0

5.0
5.0
7.0
7.0
6.0

3.5
3.8
3.5
3.5
3.5

6.0
7.0
4.0
6.0
5.0

3.0
3.8
2.9
3.0
3.5

6.0
6.0
6.0
5.0
4.0

4.0
4-0
3.5
3.0
2.0

6.0
5.0
5.0
6.0
5.0

3.5
3.0
3.5
3.5
4.0

5.0

5.0
6.0
6.0
6.0
5.0

3.5
3.5
4.0
3.5
4.0

5.7
3.6
2.8
5.0

7.0
6.0
6.0
6.0
6.0

3.5
3.5
3.1
2.8
3.5

GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
1
?
ft
4
5
6
7
8
9
10
11
1?
13
14
15
16

$87,312,075
3,121,211
8,739,700
6,159,000

$4G9,230
17,879
240,678
88,404

3.70 !
4.03
4.00
4.00

3.96
3.98
3.85
4.00

Pittsburgh, Pa

3,649,600
4,595,200
3,367,933
5,275,700

90,474
8 26,083
69,096
142,344

3.50
3.69
4.30
4.06

Detroit, Mich
Buffalo, N . Y
San Francisco, C a l . . . . . .
Cjn^imati, Onin

1,150,000
3,148,198
7,128,700
5,397,375

32,533
115,813
633,364
104,129

U7,776

NewYork, N. Y
Chicago. Ill
Philadelphia, P a

Newark, N^J
New Orleans, T*a
WftphingtoTvP. C

..

1,302,000
567,000
4,070,300

3.80

3.7
4.2
3.6
3.8

3.6
4.1
3.6
3.8

3.33
3.78
3.98
3.88

3.50
3.50
4.00
4.16

3.7
3.7
4.1
4.0

3.7
3.7
4.1
4.0

3.50
4.00
4.94
4.00

3.37
3.79
4.30
3.88

3.30
4.00

3.8
3.9
4.5
3.7

3.8
3.9 i
4.5 !
3.7

4.00
4.00
4.48

4.00

4.00
4.00
4.72

4.0
3.9
4.2
3.2

4.0
3.9
4.2!
3.7

4.50

3.02

0)

4.66

3.8
5.0

5.0
4.0

6.0

4.0
4.0

5.0
4.0

0)
0)

4.0
5.0
2.0

GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
Minneapolis, Minn.
Los Angeles, Cal...
Jersey City, N. J . . .
Kansas City, M o . . .
Indianapolis, Ind...

27

$1,449,200
6,942,800
1,600,000

341,000
450,000

$33,817
17,340
33,964
7,285
425

4.00
4.50
4.00
4.00
3.50

3.87
4.49
3.88
3.83
3.45
3.87
3.98
3.50
3.76
3.87

Louisville, Ky
Seattle, Wash
Providence, R. I .
Rochester, N . Y . .
St. Paul, Minn...

825,000
3,850,000
300,000
175,000
1,150,000

19,375
9,967
5,061
25,909

4.00
4.00
3.50
4.00
4.00

Denver, Colo
Portland, Oreg..
Columbus, Ohio.
Toledo, Ohio
Worcester, Mass.,

800,000
523,000
1,015,000
751,000

14,610
1,140
32,794
14,312

4.28
4.01
4.00
3.52

3.90
3.86
3.74
3.32

Atlanta, Ga
Syracuse, N. Y
New Haven, Conn..
Scranton, Pa
Paterson, N . J

1,423,000
125,800
161,000
250,000

32,800
1,112
65
12,180

3.86
3.94
4.00
4.11

575,000
549,441
2,175,000
1,500,300

35,021
9,720
24,050

4.11
4.00
4.00
4.50
4.50
3.56
4.15
4.00

525,000
480,000
172,900
725,000
274,600

13,874
8,238
1,430

4.43
4.34

30,721
3,619

3.96
4.30

Omaha, N e b r . . . .
Fall River, Mass.
Memphis, Tenn..
Richmond, V a . . .
Oakland, Cal
Grand Rapids, Mich.
Nashville, Tenn
Lowell. Mass
Cambridge, Mass
Dayton, Ohio




J Not reported.

4.0
4.2
4.5
4.2
3.8

4.0
4.2
4.6
4.0
3.8

4.0
5.5
3.6
3.6
4.3

4.0
4.6
3.6
3.5
4.3

4.01
4.00
3.50

5.5
5.1
4.2
4.1
3.7

4.7
4.8
4.1
4.1
3.7

4.50

4.2
3.9
3.8
4.2
4.2

4.1
3.7
3.8
4.0
4.2

4.4
3.8
4.6
4.1
4.3

4.4
3.8
4.4
4.1
4.3

4.3
4.3
3.9
3.8
4.3

4.3
4.3
4.0
3.8
4.2

3.91

4.05
3.42
4.10
4.00
4.21
4.23
3.43
3.56
3.85

4.00

4.25
4.00
4.92

(»)

* Excess of discounts over premiums.

4.5
7.0

4.0

5.0

6.9

3.7
3.0
4.0

3.7

5.9
6.0
4.5
5.0
4.5
6.0
4.1

>0

0)

5.0
2.0

6.6
4.3
[4.6

rf

'6.0

4.4

6.0
4.4
6.0
5.0

GENERAL TABLES.

205

TABLE 26.—PAR VALUE, PREMIUMS, DISCOUNTS, AND INTEREST RATES ON FUNDED DEBT OBLIGATIONS ISSUED
DURING THE YEAR AND OUTSTANDING AT ITS CLOSE, TOGETHER WITH INTEREST RATES ON FUNDED
DEBT, SPECIAL ASSESSMENT LOANS, AND REVENUE LOANS OUTSTANDING AT CLOSE OF YEAR: 1909—Contd.
JFor a list of the cities arranged alphabetically by states, with the number assigned to each, see pag3 78. For a text discussion of this table, see page 59.J
GROUP m. 7 -CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.
FUNDED DEBT OBLIGATIONS ISSUED DUEING THE YEAE.

NOMINAL INTEREST RATES ON FUNDED DEBT, SPECIAL ASSESSMENT
LOANS, AND REVENUE LOANS OUTSTANDING AT CLOSE OF YEAE.

Average rate o n -

Interest rates.
Par value.

Albany, N . Y
Bridgeport .Conn.,
Spokane, Wash....
Hartford, Conn
Reading, Pa
Trenton, N. 7
San Antonio. T e x . . .
New Bedford, Mass..
Camden, N . J
Dallas, Tex
Salt Lake City, Utah.
Lynn, Mass
Wilmington, Del
Springfield, Mass
Des Moines, Iowa

Premiums
received.

Average
nominal
rate.

Average actual rate on
obligations sold to—
Public.

$423,500
219,000
320,000
360,000
500,000

$5,121
44
14,934
225
9,672

4.00
4.00
4.50
4.00
4.00

3.89
4.00
4.15
4.00
3.82

300,750
17,000
500,582
25,000
480,000

20,339

4.38
5.00
3.54
4.00
4.00

4.05
5.00
3.51

4.18
3.58
4.04
3.58
4.50

4.24
3.49
3.92
3.38
4.21

850,000
332,500
541,000
1,950,000
180,000

004
V^OOO'
17,875
3,510
*7,6S7

Lawrence, Mass.
St. Joseph, Mo..
Troy, N . Y
Yonkers, N. Y . .
Tacoma,Wash..

281,207
900,000
324,019
970,800
475,000

37,494
7,000
3,245
*6,654
6,549
19,133
18,733

Youngstown, Ohio..
Duluth,Minn......
Houston, Tex
Somerville, Mass...
Kansas City, Kans.

399,635
50,000
800,000
190,000
728,345

25,681
891
17,828

Utica, N . Y
Watcrbury, Conn...
Elizabeth, N. J
Schenectadv, N. Y .
Hobokcn,tf. J

420,029
291,900
163,000
360,207
254,454

Manchester, N. I I .
Evansvillc, Ind
Birmingham, Ala..
Akron, Ohio
Norfolk, Va

4.30

Funded
debt and
other
loans.
City funds.
4.3
3.8
5.4
3.6
4.4

4.4
3.8
5.2
3.6
3.9

4.1
4.9
4,0
4.1
4.6

4.0
4.9
4.0
4.1
4.6

4.2

4.7
3.9
40
3.7
4.1

4.4
3.9
4.0
3.7
4.0

6.0

3.50
4.00

4.50

4.0
4.0
3.9
4,3
5.6

4,0
4.0
3.9
4.3
5.1

4.7

4,1

4.7
4.5
5.2
3.9
4.8
4.0
3.9
4.0
4.1
4.1

4.0
5.0
5.6
4.4
4.5

4.0
5.0
5.6
4.3
4.4

4.00

*4."66"

4.00
4.00
4.18
4.28
4.50

3.86
4.00
3.86
4.04
4.21

4.46
4.00
4.56
3.50
4.74
4.15
4.00
4.00
4.00
4.47

4.08
4.00
4.37
3.45
4.50

5.00

3.93
3.97
4.00

4.01

50,000

3.50

3.35

100,972
161,450
580,000

5.00

5.00

10,933

7,274
1,502
137
4,307

359
»24,354

Special Kevenue
Funded ,assessment!
debt.
loans.
loans,

(«)5.2

3.9
4.9

4.00

0)

(

loo

4

4.1
3.9

<>4.3

6.0

*6.'6"

4.7

6.0
4.3

5.0
4.6
7.0
5.0
4.0

5.2

6.0
4.7

5.1

116,000
2,483,000

3.90
4.25

5.1
4.2
4.0
4.5
4.6

4.9
4.1
3.9
4.5
4.1

303,800
80,000
300,000
2,373,717
105,000

6,471
1.009
30
17,764
2,103

4.00
4.00
4.00
4.00
4.00

3.85
3.85
4.00
3.93
3.77

3.8
4.0
4.1
4.0
4,0

3.8
4.0
4,1
4.0
4.0

4.0

East St. Louis, 111
Holyoke, Mass
Brockton, Mass
Johnstown, Pa
Jacksonville, Fla

60,000
280,000
170,500
50,000

10
7,663
1,544
G40

4.00
3.84
3.50
4.50

4.00
3.48
3.34
4.42

4.6
3.8
3.8
4.1
5.0

4.6
3.8
3.8
4.1
5.0

5.0

Oklahoma City, Okla..
Bayonne, N . J
Covington, Ky
South Bend, Ind
Passaic, N . i .

305,000
552,000
55,000
30,000
172,000

1,488
41,749
664
775
4,345

4.67
5.00
4.00
4.00
4,26

4.63
4.43
3.92
3.81
4.07

4.8
4.7
4.4
4.2
4,3

4.8
4.7
4.2
4.2
4-1

4.1
4.5

4,0
4.3
3.7
4.0

Altoona, Pa
Mobile, Ala
Allcntown, Pa...
Pawtucket, R. I.
i Discount.




90,000

3,042

4.00

3.81

52,000

$86

4.00

"3*90

* Excess of premiums over discounts.

<*).4.0

* Excess of discounts over premiums.

3.9

(«)£ 6

5.0

4.51

3.65
3.50

0)

4.8

4.00
4.50

Harrisburg, Pa
Fort Wayne, Ind
Charleston, S. C
Portland, Me
Terro Haute, Ind

4.3
5.0

< 4 >.5.0

4.51

704,590

5.0

3.9

1,182
126,736

Fort Worth, Tex.
Wilkes-Barrc, l'n.
Erie, Pa
Savannah, G a . . . .
Peoria. IU

Highest
rate.

5.0
6.0

4.9

6.1
5.0
5.0
6.0

4.5
.5.0
5.0
3.4
3.6
6.0
4.5
5.9
5.0

5.0
5.3
6.0
5.0

5.0
5.0

(«)

3.9
* Not reported.

FINANCIAL STATISTICS OF CITIES.

206

TABLE 26.—PAR VALUE, PREMIUMS, DISCOUNTS, AND INTEREST RATES ON FUNDED DEBT OBLIGATIONS ISSUED
DURING THE YEAR AND OUTSTANDING AT ITS CLOSE, TOGETHER WITH INTEREST RATES ON FUNDED
DEBT, SPECIAL ASSESSMENT LOANS, AND REVENUE LOANS OUTSTANDING AT CLOSE OF YEAR: 1909—Contd.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 59.]
GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.
NOMINAL INTEREST BATES ON FUNDED DEBT, SPECIAL ASSESSMENT
LOANS, AND REVENUE LOANS OUTSTANDING AT CLOSE OF YEAR.

FUNDED DEBT OBLIGATIONS ISSUED DURING THE YEAR.

Interest rates.
mmber.

Par value.

Premiums
received.

...

...

121
122
123 Maiden, Mass
124 Haverhill, Mass
125 Pueblo, Colo

6.0
5.0
4.0
5.0
6.0

3.5
3.5
3.0
3.5
4.0

4.5
0.0
6.0
4.5
5.0

3.5
3.5
4.5
3.5
4.0

5.0
5.0
4.3
5.0
6.0

3.5
3.5
3.3
4.0
4.0

6.0
6.0
5.0
6.0
6.0

3 5
3.0
4.0
3 5
3.5

5.0
5.0
5.0
5.0

35
33
3.5
35

5.0
6.0
7.3
6.0

4.0
3.0
3.7
4.0

6.0

3.0

4.5
4.0
4.0
4.2
4.4

3.43
3.47

4.00

30,666
699,000

732

4.00
4,00

3.84
4.00

32,000

202

4.00

3.87

0)

70,000
120,300
200,000

1,111
1,054
8,200

4.00
4.56
5.00

3.91
4.39
4.74

(

125,000

234

4.00

4.62

20,000

904

4.50

3.97

1,690,000

25,978

4.83

4.71

20

4.50

4.49

>lli

4,01
4.04

3.92
3.92

151 1
15?
153 Oshkosh, Wis
154

177,300
78,100
30,000
543,700

9,335
1,688
101
20,885

3.85
4.00
4.00
3.54

3.41
3.60
3.90
3.33

155
156
157
158 South Omaha, Nebr

265,666
108,200

925
5,895

4.00 j
4.21

3.94
3.80




3.2
3.5
4.0
3.5
4.0

4.5
4.0

3.80
3.50

i Not reported.

4.5
5.0
5.2
6.0
6.0

3.9
3.9
4.3
4.0
4.3

5,59i
385

583

6.0

4.4
5.2
5.0

3.9
4.0
4.5
4.5
4.3

4.50
4.50

'(»)

McKeesport, Pa
Wheeling, w . Va.

|

3.8
4.0
3.2
3.4
4.0

4.0
3.9
3.9
5.0

4.5 1
4.0
3.9
4.0
4.9

376
12,998

2

0.0
4.0
5.0
4.0
6.0 !

4.2
4.8

16,000
400,000

12,000

5.2

3.8
3.4
6.0

4.02
4.31

5.00
4.00

319,948
54,183

4.0
4.0
3.5
4.0
3.5

4.4
4.0
3.9
4.2
4.8

75
60S

3.63
3.99

Auburn, N. Y
West Hoboken, N. J
Joliet,Hl

6.0

8.0
5.0
5.0 [
4.5 i
6.0

4.5

15,025
40,000

3.66

3.77
4.00

New Castle, Pa

3.5
4.0
5.0
4.0
3.5

4.96
3.88

3.67
4.49
5.29
3.99

466
399

141
142 Racine, "wis
143
144
145 Knoxville, Tenn

6.0
6.0
7.0
0.0
5.0

6.6
6.1

4.00
4.50
5.00
4.50

47,000
370,000

136 Chester, Pa
137 Kalamazoo, Mich
138
139
140 Galveston, Tex

6.6
5.7
5.0

3.8
4.5
5.0
4.4
4.4

4,433
219
* 1,393
8,282
21,982

Salem, Mass
New Britain, Conn

131 Augusta, Ga
13?
133 Newton, Mass
134
135 ' B utte, Mont.

■ 3.5
3.5
4.0
3.5
3.0

3.8
4.5
5.7

75,000
344,000
60,000
144,936
1,139,000

<*)

\3

5.1
4.0
4.9
3.8
4.3
3.6
4.4
5.0

4.50
;

(l)
0)

(,)

4.66

i*66

4.4
4.5'

5.0
4.1
4.4

1

3.7
4.2
4.8
4.0
4.9
3.8
4.3
3.6
4.4
4.9
3.8
5.0
4.0
4.2
4.4

3.9
4.1 |
3.9 1
3.9

3.9
4.0
3.9
3.9

4.4
4.7
4.2
4.7

4.4
3.9
4.2
4
-7

5.5

5.5

3

Discount.

Lowest
rate.

5.5
5.0
6.0
6.0
5.0

3.9
4.6
5.0
5.0
3.9

4.00

Highest
rate.

5.5
6.0
3.5

3.9
4.3
4.9
3.8
3.6

4.00

123,000 |
134,000

Special
Funded assessment
Revenue
debt.
loans.
loans.

3.9
4.4
4.9
4.4
3.6 j

3.7S

111
112 1 Sioux City, Iowa...
113 1 Little Rock, Ark
114 1 Springfield, Ohio..
115 1 Atlantic City, N. J .
116 1 Bay City, Mich
117 Rockibrd,Ill
118 [ Y o r t , P a
119 1 Lincoln, Nebr
120 1 Chattanooga, Term.,

Funded
debt and
other
Public. City funds. loans.

12

$3,495
1,850

146
147
148
149
150

Average rate on —

Average actual rate on
obligations sold t o -

4.00
3.96

$125,700
186,500
334,399
25.000
36,000
....

Average
nominal
rate.

4.00
4.02

106 Saginaw, Mich
107
Kans*..
103 1 WicMta,
109 Springfield, HI
110 Bmghamton, N. Y

126
127
19H
129
130

1

CITY.

4.6
5.0

4,0

0)

4.5
6.0
4.9

5.0

(0

6.0
5.0
5.0
6.0
4.5
4.4
6.0

6.0
4.4
3.5
5*6
6.0

6.0
6.0
4.4
4.9
5.0

5.6
5.2

0)
4.5
4.5
4.5
3.9
5.0
4.0
5.0

GENERAL TABLES.

207

TABLE 27.—NET RECEIPTS FROM REVENUES AND NET PAYMENTS FOR GOVERNMENTAL COSTS OF PUBLIC
TRUST FUNDS FOR MUNICIPAL USES: 1909.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78.

For a text discussion of this table, see page 61.]

NET RECEIPTS FROM REVENUES.

Total.

Grand total..
Group
Group
Group
Group

I
II
III
IV

Taxes,
Fines,
licenses, forfeits,
and
and
permits.

59,109,615

$407,823

7,716,245
474,297
272,850
646,223

194,149
136,157
58,333
19,184

Subven­
tions,
gifts, do­
nations,
and
pension
contri­
butions.

NET PAYMENTS FOR GOVERNMENTAL COSTS.

Income
from
invest­
ments*

All
other.

Excess of
transfer
receipts
over
transfer
pay­
ments.

Education.
Total.

Expenses
of admin,
istration.

$593,67814,248,62Gi$3,755,512 1103,982 $2,950,585; 17,168,424
580,823 3,488,439 3,376,772
9,121
150,415] 157,676
3,172
79,462
127,881
562
530,304
93,183

76,062 2,900,353 6,465,724!
20,9281
478,053
178,677
4,002!
67,767
174,938
2,9901 1196,212
49,709

Police
depart­
ment.

Fire
depart*
ment.

All
other.
Li­
Schools. braries.

$484,818 $2,883,797 $1,689,825 $1,093,915|$103,193 $912,876
469,184 2,616,700 1,392,530 1,042,754
9,799
212,822
31,917
202,621
45,661
4,584
14,799
79,822
1,251
8,614
14,852
4,445

68,228 876,328
14,460
6,434
20,316
9,756
20,358

GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.

3
4

N e w York, N . Y . .
Chicago, 111
Philadelphia, Pa
St. Louis, Mo

»>

Boston, Mass

1

6
7
8

.. $1,231,004 $119,497
1,157,180
2,294,743,
166,909

Pittsburgh, Pa

40,160

n

37,770
34,567,
57,268
137,990

13,003

Washington, D . C

360,289
46,604
30,543
1,009

220

600
613

11,956
11,919
17,688
53,563

3,836
24,193
2,942
84,684

4,889
1,106
1,621
1,232

890
838
526
99,550

25,531
15,109
11,041
13,739

11,349
5,134
44,250
2,587

483
1,451
625

i3,9i5

21,489

$94,269 $54,707 $2,038,879 $3,249,660
$512,512
3,919
651,643
612,704
537,714
615,120
3,425
140,137 1,494,481
379,945 1,911,373
2,384
14,410
•79,627;
125,374
138,590
1,840,953
16,784
25,425
150

1,860

20,681
91,293
22,851
140,092

Newark. N . J .

11,585

2,201,242
63,388
58,048)
1,159

9 Detroit, Mich
10 Buffalo, N . Y
11 San Francisco, Cal... .
Y>
14
15
16

$450,019
427

51,083 !
5,758
130,16G

152,982
51,129'
144,015
839

6,076
33,119!
50,139,
10,844

14,992
138,808
80,113
121,403

41,446
8,518
* 7,554

38,352
39,065
84,344
117,463

$478 $1,639,945
386,445
10,756
228,914
420,253
21,041
1,828
1,122
628

$785,823
211,521
96,319
38,065

$787,609
55,450

$35,805
149
$3,833
300 693,245
66,263

7,419

8,809
62,654

75,051
7
9,780

13,017
50,000

63,988

46,858
6,965

839
3,856
600
7,087

58,550
76,723
45,172

55,442

14,992
15,057

38,093

27,145

82
713
740

12,834
14,682
2,332
79,696

25,436
23,670
11,542
35,156

57,663

170

69

5,733
2,790
3,906

12,067
2,542

GROUP I L - C I T I E S HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
Minneapolis, Minn...
Los Angeles, Cal
Jersey City, N . J
Kansas City, Mo
Indianapolis, I n d . . . .

$53,229
14,206
20,481
491

Louisville, Ky
Seattle, Wash
Providence, R. I . . . .
Rochester, N. Y
St. Paul, Minn

9,360
5,000
69,372j
4S,02;
2,963!

Denver, Colo
Portland, Oreg
Columbus. Ohio
Toledo, Ohio
Worcester, Mass

$36,103
480
8,884

$65
24

35,267

$S,040

7,245
5,000
21,171
22,6S9
1,757

2,115
32,534
12,616]
1,20$

15,667
310

4,890
3,709
1,055
2,118
10

5,332
240
3,815
2,807
27,208

12,625
4,710

2,845

3,162
3,547

4,031
21,989
50
951
627

3,171

$260

9,725

"*720

10,357

2,055

23,405
4,009]
4,895
5,628
27,218

12,049

821

Syracuse, N . Y
Jsew Haven, Conn...
Scranton, Pa
Paterson, N. J
Omaha, Nebr

29,345
42,414
50
7,
7,002

7,940
15,716

Fall River, Mass
Richmond. V a . . . . . ,
Oakland, Cal
Grand Rapids, Mich,

2,601
7,367
512i
6,432

23
4,206
23
4,035

2,578
2,630
489
2,397

185]
7,311
3,121]
11,234

470
916
636

185
6,841
2,205
3,844

Nashville, Tenn
LowelLMass
Cambridge. Mass
Dayton, Ohio




23
515
1,854

3,036
•

5,726

2,828

936

$27,249

$9,086
13,661
8,142
491
14,978

55,141

$50,759
16,356
70,013

$2,183
600
634

1,438

43,125

1,503

15,353
11,600
123,317
38,186
1,040

25,797
3,726
36,652
60,619
3,785

464

313

9,403

2
188

12,730
28,225
121,738

9,666
1,948
17,284
30,473
3,167

5,917
113,409
8,882

531

3,902
14,072
4,323

>320
92

29,266
29,071
17
8,147
3,335
2,622
2,253
8,368
101
185
9,281
2,029
10,00S

* Excess of transfer p a y m e n t s over transfer receipts.

$8,438
8,153
48,494
14,520

$39,428
7,603
20,885

$710

19,311

7,791

967
1,113
105

13,272|
1,489
16,034
22,280
3,560

12,014
2,237
11,886
31,080

231
161

5,482
612
6,510
12,335

4,184
1,336
6,972
17,770

$47
7,765
6,146]
120

3,571
647

71
1,256]

13,971
15,417

9,741
8,803

39

4,457
3,335

3,651

33

2,220
8,368

$207
2,433

*"*87

3,581
17

14

7,155
96C

2,100
615

5,483

$,622

185
*448
3,875

5,720

FINANCIAL STATISTICS OF CITIES.

208

TABLE 27.—NET RECEIPTS FROM REVENUES AND NET PAYMENTS FOR GOVERNMENTAL COSTS OF PUBLIC
TRUST FUNDS FOR MUNICIPAL USES: 1900—Continued,
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 61.]
GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.
NET PAYMENTS FOR GOVERNMENTAL COSTS.

NET RECEIPTS FROM REVENUES.

Excess of
transfer
receipts
over
transfer
pay1 ments.

i

City number.

1

CITY.

47
48
49
50
52

Albany, N . Y

Total.

Trenton,N.J..

$15,212
1,977
2,016
8,539
9,173

....

N e w Bedford, Mass

54
55
57
58
59

Salt Lake City, U t a h . .
Lynn, Mass...»

62
63
64
65
66

St. Joseph, Mo
Troy,N\ Y
Yonkers,N.Y

17,800
7,437
4,054
8,027
261
333
1,407
15,671
15,550
131

Kansas City, Kans
Utica,N.Y

10,979
1,607
330!
6,432
22,665

73 Waterbury, Conn
74 Elizabeth, N . J
.75 j Schenectady, N . Y
76
77 Manchester, N . H

21,987
3,890
8,549
3,449
707

78
80
81
83
86

Norfolk.Va
Wilkes-Barre, P a
Peoria, 111

2,372
4,765
60
2,415
11,678

88 Fort Wayne, Ind
89
90
91 l
94

3,445
24,039
21,248
2,109
228

67
68
70
71
7?

95
96
100
105

Youngstown, Ohio
"Pnlnth, M i n n . . .

Subvcni tions.
!
i Fines, Gifts, do­
j Taxes, forfeits, nations,
licenses,
and
and
and
escheats. pension
permits.
contribu­
tions.
$6,219

1
2,678

5550

1 4,450

$4,987
1,472

M74

774 j
3,682
576
4,054
7,093

739
7,345
8,387
131

5,937
2,312

87
1,568
6,144
8,921

8,430

7,139
1,699
3,565 - v " 6 6 *
3,161

Income
from
invest­
ments.

1,547
3,992

1,407
293
1,135
6,248
1,348
1,547
7,691
782

1

$3,7S6
505
121
7,765
2,263

All
other

1

$16,437
1,083
3,167
12,840
4,282

5,563
1
1,511
U7,888
2,129

934
261

j Expenses Police
of admin- depart­
| istration. ment.
f

Total.

221

2,411

10,892
39
330
2SS
4,762

Education.

$14,814
198

$220

17,800

333
668
1,600
4,851

j

1

$6,400

59

278
3,756
1,9S0

$2,176
50

All
other.

$300
4,088

1,540

$S60

680

248
1200
1,190
9,000
22,826

789

120

759
690
18,691
9,333

7,743
1

19
349
456

6,035
7,277

14,185
2,120
224
9,385
8,374

619

3.840
2,120

818

200

1958

1,519
13,329
379 '
265
773
153
283
5
707

6,265
3,680
6,735
2,426
1661

22,746
1,459
8,476
1,483

500
12
366
100

3,054
1,027
1,100

6,705
5,795
160
3,567
2,991

6,726
5,166

103
225

2,306
727

995
5,317

153
102

19,220
15.162
13,847
2,939

2,634
3,667
780
2,225
106

68

257

1

2,097
22,492
13,536
1,327
223

1

671
7,833
1,600

3,874

4,756

4,970

639

224

552

708
4,472
60
1,280
5,430

$7,561
733
2.889
4,937
2,302

Schools.

Li­
braries.

5,456

19S

5,654
1

$300

Fire
depart­
ment.

9.3S5
7,290

G6
19,192

420
3,242
1,383

3,609

159

4,312
4,214
842
5,155

142
489

8

2,424
200

2,978
780

2,217
40

66

21 1
Pawtucket, R . I

7,688
4,620

j

4,540
2,556

2,117
1,924

18,738
1,031
140

634
64
3,696

634
64
3,696

1
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 1909.
106
107
108
109
110

Binghamton, N . Y

111
114
116
117
118

Lancaster, P a . . *

120
121
122
123
124

Chattanooga, T e r m . . . .

126
127
130
132
133

Salem, Mass
N e w Britain, Conn
Wheeling, W . Va

$893
4,008
3,049
73
3,748

68

7,445
5,452
50
1,073

Auburn, N . Y
Oshkosh, Wis
LaCrosse, Wis




3,336
977
8,629
1,118

1,692
14,864

$343

9,696

25

2,877

50
720

6,000
50
3,125

513,236
4,386!
$204

1,430
4,002

358

623
528

1 110,943
16,402
!
196

416
3,442
50
1,073

1,041

507
977
3,517 j
92

1

600
1,200
5,068 :

i

79
19
43
872
22,772

448
1,553

1,107 ,
1,026

1611

15,123
6,625
7,696
212
1,703
184
3,078

j

1

494
104

i1

2,184
761
1872 1
1203,667

2,195
253

654
7,258
126
U,073

3

13,320
3,449

1,000

223

$1,872

200

3,403

1,692
9,485
735
$12

1,045
150

73
929

5 894

2,262

1,387

938
82
32
1,730
400
78

20i

54
5,850 !

6

2,485

1,733
420U07
1,351

855

878

4
4

609
1,347

494

i Excess of transfer payments over transfer receipts.

$169

440

1,730
400 |
279

$620
1,853
594
1,595

68

12
1,214
440

6,823
938
82
32
3,649

$487

$170

68
735

735

13,696
262
1,703
3,505
3,078

142
143
144
145

1,648
16,062

73
2,547

68
735
623
3,455
720]
15,123
6,625

1,201

$487
790
1,853
594
2,289

i ! $1,000
907

$3,906

3,049

2
1,703

79
19
43
872
536,008

148
152
154
156

$102

1,650
18,108

135
136
139
140
141

Quincy.Ill

$893

50
2,190

1,169

20

400

GENERAL TABLES.

209

TABLE 28.—PER CAPITA NET RECEIPTS FROM REVENUES AND NET PAYMENTS FOR GOVERNMENTAL COSTS: 1909.
{For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 63.J
PER CAPITA NET PAYMENTS FOR GOVERNMENTAL
COSTS.*

PEE CAPITA NET RECEIPTS FBOM REVENUES.*

Grand total..
Group!
Group II
Group m
Group IV

Expenses and interest.

Subven­
tions,
Itepartgrants, Interest,
Prop­
Fines,
gifts,
Public
erty, Licenses Special mental forfeits,
rents, service
dona­
fees,
Total. [business, and per*! assess­ charges,
and
and
tions,
enter­
and poll mits. ments.
privi- prises.
and
and escheats.
taxes.
pension
contri­
butions.

Total.

$26.21

$16.59

$1.86

$2.23

$0.51

$0.15

$1.28

$0.73

$2.87

$30.11

$19.99

$15.92

$1.23

$2.84

$10.13

30.72
23.44
IS. 48
17.79

20.19
13.42
10.98
11.03

2.18
1.61
1.33
1.33

1.89
3.70
1.95
1.55

0.65
0.35
0.31
0.36

0.16
0.13
0.12
0.16

1.37
1.22
1.09
1.17

0.96
0.57
0.29
0.32

3.31
2.44
2.40
1.87

35.57
26.76
20.67
20.18

24.34
15.74
13.69
13.21

19.44
12.63
10.66
10.49

1.34
1.06
1.15
0.91

3.56
2.05
1.88
1.81

11.23
11.02
6.99
6.97

Total.

Ex­
penses
other
than of
public
enter­
prises.

Expublic
service Interest,
enter­
prises.

Out­
lays.

GROUP I.-^CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
New York, N . Y . . .
Chicago, 111
Philadelphia, P a . . .
St. Louis, Mo

$36.30
27.33
24.00
29.05

$26.92
15.34
13.35
17.38

$1.45
4.01
1.52
2.21

$2.14
2.50
0.60
3.81

$0.25
0.82
1.15
0.73

$0.22
0.27
0.04
0.16

$0.50
0.25
2.06
0.63

$0.54
1.61
1.53
1.18-

$4.28
2.53
3.77
2.95

$46.46
27.52
29.05
32.20

$31.35
19.07
20.03
20.30

$23.69
16.42
16.73
17.60

$1.45
1.03
1.48
1.56

$6.21
1.62
1.82
1.14

$15.11
8.44
9.02
11.90

Boston, Mass
Baltimore, Md
Cleveland, O h i o . . . .
Pittsburgh, Pa

46.59
22.50
25.89
31.96

34.19
14.81
15.56
21.49

0.41
0.57
2.83
1.96

0.98
0.24
1.03
0.84

0.24
0.02
0.05
0.14

2.82
1.01
0.59
1.66

0.39
1.31
0.96
0.56

5.75
2.55
2.24
3.53

39.63
28.43
28.11
38.20

34.85
18.17
18.04
24.33

26.14
13.90
14.56
19.46

2.23
1.66
0.94
1.84

6.48
2.61
2.54
3.03

4.79
10.26
10.07
13.87

Detroit. Mich
Buffalo, N . Y
San Francisco, Cal..
Cincinnati, Ohio....

21.02
23.08
26.73
35.57
21.97
28.38
21.43
40.97

12.40
15.65
17.23
21.27

1.81
1.99
2.64
1.78
1.94
1.65
3.86
3.24

1.75
2.03
2.30
1.14

0.77
0.40
1.18
1.06

0.03
0.08
0.08
0.08

1.58
0.51
1.69
0.84

0.39
0.73

2.16
2.03

15.51
19.49
21.03
25.97

13.52
16.08
20.78
19.92

1.15
1.49

3.06

23.72
26.80
30.96
40.38

1.36

0.84
1.92
0.25
4.69

8.21
7.31
9.93
14.41

14.51
15.92
15.04
15.78

2.06
1.86
2.80
1.97

1.99
2.66
0.05
1.29

0.49
0.94
0.79
0.64

0.11
0.07
0.11
0.34

0.81
2.62
0.65
19.12

0.19
0.83
0.43
0.05

1.82
3.48
1.58
1.78

24.24
31.30
23.60
40.30

16.37
23.60
16.22
26.50

14.43
19.03
11.69
23.66

0.76
0.96
0.99
1.46

1.18
3.61
3.54
1.38

7.87
7.70
7.43
13.80

$13.56
12.43
11.28
12.85
12,15

$0.61
1.18
2.68
1.39
0.09

$1.38
1.46
2.95
1.33
0.71

$9.66
28.12
4.47
10.27
8.52

Milwaukee, W i s . . . .
Newark. N . J
New Orleans, L a . . .
Washington, D, C .

0.39
4.88

GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1909.
17
18
19
20
21
22
23
24
35
26
27
28
29
30
31
3?
33
34
3">
36
37
38
39
40
41
47
43
44
45
46

Minneapolis, M i n n . . .

Indianapolis, I n d . . . .
Seattle, Wash

Portland, Oreg

Now n a v c n , Conn...

Memphis, Tcnn

Grand Rapids, Mich.
Lowell, M a s s . . . . . . . .
Cambridge, Mass

$15.55
15.07
16.91
15.57
12.95

$25.21
43.19
21.38
25.84
21.48

$1.28
3.62
4.81
3.61
0.17

$13.46
11.83
14.25
13.09
11.57

$1.58
2.47
2.08
2.22
1.23

$3.03
7.33
0.91
4.29
4.95

$0.50
0,20
0.21
0.18
0.27

$0.13
0.23
0.02
0.25
0.10

$0.91
3.59
3.03
0.49
1.30

$0.44
0.22
0.42
1.02
0.60

21.72
47.19
23.03
25.34
20.09 i

12.82
15.89
15.61
15.26
11.67

2.43
1.75
1.45
1.03
1.98

0.57
21.33
0.29
4.60
2.46

0.15
0.28
0.67
0.26
0.36

0.04
0.23
0.02
0.09
0.11

1.43
2.09
0.24
0.50
0.67

0.82
0.61
1.40
0.58
0.64

3.41
5.01
3.35 | |
2.97 1
2.19!

26.97
74.16
21.43 I
26.98
21.70

15.72
20.50
17.14 ,
17.75
15.24

12.50
13.60
14.02
14.62
12.21

1.10
1.84
0.88
1.11
0,83

2.12
5.06
2.24
2.02
2.20

11.25
53.66
4.29
9.23
6.46

29.03
29.17
22.10 1
20.61 I
21.03

17.89
13.72
13.89
13.25
15.65

2.15
2.40
1.73
0.87
0.09

6.51
7.03
2.77
2.81
1.02

0.95
0.07
0.40
0.28
1.07

0.12
0.13
0.06
0.01
0.04

0.44
1.90
0.46
0.48
0.04

0.77
0.34
0.39
1.04
0.39

0.25
3.58
2.40
1.87
2.73

26.27
35.83
25.11
22.46
23.42

19.87
15.98
14.98
13.43
16.84

18.03
11.03
10.76
10.67
14.64

0.36
2.39
1.53
0.76
0.68

1.48
2.5-1
2.69
2.00
1.52

6.39
19.85
10.13
9.03
6.58

17.70
22.69
16.47
12.36
16.55

10.07
14.70
13.26
7.49
11.15

1.65
1.29
• 1.45
2.10
1.62

1.62
3.23
0.41
1.60
0.85

0.23
0.20
0.26
0.04
0.22

0.63
0.05
0.15
0.14
0.07

0.63
0.55 1
0.63 j
0.83
1.99

0.19

0.30
0.16
0.65

2.68
2.43
0.01

15.79
29.04
17.25
14.35
15.10

13.25
18.26
14.55
9.47
12.46

10.63
14.82
13.42
8.67
10.77

1.58
0.69
0.01
0.01

1.04
2.75
1.12
0.80
1.68

2.54
10.78
2.70
4.83
2.64

0.59
0.05
1.74
0.81
3.92

0.71 I
0.70
0.20
0.97
0.09

0.01
2.00 |
3.19 J
5.18
0.11 1

22.05
17.82
26.12
26.02
29.00 1

14.56 I
13.89
15.59
15.19
16.20

12.08
11.11
10.93
9.88
15.07

0.01
0.81
1.90
2.51
0.03

2.47
1.97
2.76
2.80
1.10

7.50
3.92
10.53
10.83
12.80

1.85
2.26
0.04
0.06
0.54

0.44
0.68
0.56
1.00
0.46

1.81
2.41
2.09
3.78
1.89

1

21.80
19.81
17.88
24.60 1
21.11 I

13.41
13.81
15.55
20.75
16.99

11.59
10.45
12.47
15.16
13.74

0.77
1.06
1.31
1.01
1.23

1.05
2.30
1.77
4.58
2.02

8.38
6.00
2.34
3.85
4.12

$21.34
29.49
25.73
25.15
20.24

20.23 j
17.40
19.83
22.39
27.01

12.86
14.07
12.60
13.10
11.52

2.33
0.08
1.16
1.49
2.43

3.23
0.06
0.47
0.64
8.13

0.40
0.35
0.32
0.08
0.25

0.10
0.09
0.15
0.12
0.51

19.85
15.52 |
20.18
25.92
19.00 !

11.32
9.01
15.37
19.86
13.54

0.70
0.55
1.31
0.04
0.88

3.10
0.07
0.35
0.51
1.34

0.53
0.24
0.40
0.62
0.35

0.05
0.30
0.07
0.07
0.06

0.24

(*)

1

i
J
'

!
i For absolute amounts, see Table 2.

50054°—12




14

* Less than 1 cent.

!

FINANCIAL STATISTICS OF CITIES.

210

TABLE 28.—PER CAPITA NET RECEIPTS FROM REVENUES AND NET PAYMENTS FOR GOVERNMENTAL COSTS: 1909—
Continued.
[For a list of the cities arranged alphabetically b y states, with the number assigned to each, see page 78,

For a text discussion of this table, see page 03.]

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 1909.

PER CAPITA NET PAYMENTS FOR GOVERNMENTAL
COSTS.l

PER CAPITA NET EECEIPTS FROM REVENUES. 1

CJTT.

Total.

Prop­
erty, [Licenses Special
business,] andper-J assess­
and poll mits.
ments.
taxes.

Subven­
tions,
grants, Interest,
Depart­
Public
gifts,
Fines,
mental
rents,
dona­
seivice
forfeits,
fees,
and
tions,
enter­
and
charges,
privi­
and
prises.
escheats.
and
leges.
pension
contri­
butions.

Expenses and interest.

Total.

$13.10
11.14
13.11
15.89
7.43

$1.55
0.02
1.13
1.04

13.07
9. GO
15.77
13.71
10.38

10.33
8.02
12.03
10.90
8.15

35.35
19.73
15.90
39.06
21.72

18.05
16.40
10.74
20.21
13.46

1.82
0.05
2.73
2.88
8.51

17.64
16.80
22.03
35.68
48.50

1.99
5.74
2.58
3.26
0.02
2.73

$20.46
14.73
29.52
25.19
15.44

$12.80
11.37
10.69
19.28
8.29

$1.35
1.43
2.43
0.78
0.63

$1.60
0.81
8.23
0.41
3.14

$0.09
0.22
0.96
0.45
0.05

$0.02
0.13
0.40
0.06
0.01

$0.52
0.62
1.85
0.63
0.90

$0.57
0.15
0.18
0.70
0.01

$3.51
2.88
2.41

$23.44
14.6S
39.83
26.50
15.52

Trenton, N . J
San A n t o n i o , T e x . . .
N e w Bedford, Mass.
Camden, N . J .
Dallas, T e x .

15.72
12.45
21.66
15.22
17.31

5.92
10.26
16.62
7.39
12.16

1.36
0.46
0.06
1.46
0.47

1.37
0.48
0.46
0.40

0.32
0.18
0.67
0.16
0.28

0.07
0,14
0.03
0.04
0.12

3.99
1.21
0.05
2.83
1.08

0.29
0.02
0.95
0.40
0.31

2.40
0.18
2.80
2.48
2.49

18.96
11.74
22.89
16.24
18.33

Salt Lake City, Utah,
L y n n . Mass
,
Wilmington, D e l . . . .
Springfield, Mass
Des Moines, I o w a . . . .

25.77
21.77
11.77
25.86
21.58

12.47
15.77
7.73
18.56
14.35

3.20
0.07
0.08
1.14
1.31

4.18
1.08
0.34
0.61
4.22

0.49
0.80
0.16
1.01
0.52

0.06
0.15
0.07
0.08
0.33

2.60
0.12
0.41
0.08
0.43

0.14
0.32
0.40
0.51
0.26

2.63
3.46
2.58
3.87
0.16

Lawrence, Mass..
St. Joseph, M o . . .
Troy,N.Y
Yonkers,N.Y...
Tacoma, W a s h . .

15.67
15.90
19.91
24.98
40.70

11.31
9.51
14.38
18.43
13.56

1.70
1.56
1.32
1.24
1.80

* 0.28
3.42
0.76
1.27
13.74

0.29
0.10
0.10
0.12
0.45

0.08
0.11

<?
0.04.
0.16

0.06
0.94
0.54
0.55
2.07

0.13
0.21
0.08
0.45
0.41

Youngstown. Ohio.
Duluth,Minn
Houston, T e x
Somerville, Mass....
Kansas City, K a n s .

16.52
26.71
17.33
21.75
16.63

8.84
13.17
12.16
15.52
10.40

1.91
2.52
0.44
0.02
0.52

2.94
3.74
1.79
4.84

0.11
0.38
0.49
0.77
0.03

0.10
0.25
0.16
0.04
0.05

0.38
0.83
1.35
0.18
0.32

0.25
0.08
0.15
0.17
0.47

Utica,N.Y
Waterbury, Conn...
Elisabeth, N . J
Schenectady, N . Y . .
Hoboken,N.J

16.28
16.38
14.06
19.50
19.37

11.74

10.49
7.20
12.28
8.35

1.43
1.34
1.37
1.39
1.96

1.52
0.64
1.20
3.17
0.14

0.25
0.12
0.21
0.13
0.27

0.04
0.18
0.02
0.07
0.02

1.01
0.58
3.63
0.48
4.78

0.27
0.30
0.43
0.10
0.30

Manchester, N . H . .
Evansville,Ind....
Birmingham, Ala..
Akron, Ohio
Norfolk, Va

13.88
15.41
13.22
14.95
20.17

10.58
8.78
4.80
11.06
11.61

0.87
1.29
4.01
0.98
4.40

0.01
1.50
1.57
1.94
0.03

0.14
0.03
0.75
0.15
0.26

0.03
0.01
0.52
0.03
0.02

0.05
1.36
1.32
0.48
0.50

0.13
0.33
0.23
0.26
0.54

Fort Worth, T e x . .
Wilkes-Barre,Fa..
Erie, Pa
.
Savannah, Ga.
Peoria, HI
,

12.34
10.60
16.05
17.28
17.96

7.74
8.14
8.05
11.12
11.80

0.47
1.06
1.05
2.66
2.45

0.28
0.37
2.32
0.45
2.25

0.11
0.06
0.17
0.22
0.61

0.2
0.09
0.05
0.30
0.16

0.83
0.75
0.90

90
91

Harrisburg, Pa
Fort Wayne, I n d . .
Charleston, S. C . . .
Portland, Me.
Terre Haute, I n d . . .

19.60
14.99
14.85
28.00
13.37

10.31
9.09
9.52
18.31
7.45

1.17
0.95
1.72
0.03
1.35

3.50
0.92
0.15
0.44

0.05
0.12
0.06
0.67
0.14

0.02
0.30
0.67
2

92
93
94
95
06

East St. Louis, H I . .
Holyoke, Mass
Brockton, Mass
Johnstown, P a
Jacksonville, F l a . . . ,

15.36
24.80
20.61
9.25
20.19

7.70
14.23
15.07
6.96
7.72

3.37
1.15
0.06
1.20
2.55

4.03
0.11
0.93
0.01
1.25

0.10
0.34
1.77
0.16
0.32

0.03
0.11
0.24
0.24
0.38

0.13
0.06
0.07
0.63

97
100
101

Oklahoma City,Okla.
Bayonne,N. J
,
Covington, K y
South Bend, I n d . . . ,
Passaic, N . J

23.26
20.01
13.50
14.11
10.32

6.09
8.32
7.39
9.35
5.16

0.32
1.03
0.70
0.52
1.29

13.39
1.28
1.21
1.46
0.57

0.32
0.20
0.15
0.07
0.09

0.32
0.03
0.02
0.02
0.06

102
103
104
105

Altoona, P a
,
Mobile, Ala
Allentown, P a . . . .
Pawtucket, R. I . .

13.68
15.11
15.01
21.16

7.57
6.65
7.68
13.49

0.92
3.05
0.89
1.04

1.73
1.75
3.46
0.30

0.08
0.06
0.02
0.34

0.12
0.26
0.05
0.06

Albany, N . Y
Bridgeport, Conn..
Spokane, w a s h . . . .
Hartford, C o n n . . . ,
Heading, Pa

67




1

For absolute amounts, see Table 2.

()

0.05

Total.

Ex­
Ex­
penses
other penses of I
than of public
public servico Interest
service
enter­
. enterprises.
I prises.

$16.48
11.64
17.17
19.86
9.60

Out­
lays.

o.so

$1.83
0.68
2.93
2.93
1.32

$6.96
2.84
22.66
6.64
5.92

0.79
0.13
0.90
0.88
0.85

1.95
1.45
2.75
1.93
1.38

5.89
2.14
7.12
2.53
8.00

13.31
12.39
7.94
17.06
12.51

1.95
1.9S
1.39
1.59
0.20

2.79
2.03
1.41
1.56
0.75

17.30
3.34
5.16
18.85
8.26

14.11
10.33
17.55
23.16
21. S3

11.98
9.03
14.03
17.90
11.90

0.91
0.03
1.11
1.62
5.40

1.22
1.27
2.30
3.64
4.53

3.53
6.47
4.48
12.52
26.67

19.68
25.67
IS. 57
20.53
18,27

11.39
13.56
13.43
17.13
10.28

9.29
11.72
9.30
13.95
8.12

0.99
2.97
0.94
0.78
0.01

1.11
3.87
3.19
2.40
2.15

8.29
7.11
5.14
3.40
7.99

3.55

18.57
20.23
13.98
26.60
19.94

12.69
13.53
10.29
14.39
17.82

11.62
11.68
8.61
11.62
12.75

0.65
0.01
0.72
3.77

1.07
1.20
1.67
2.05
1.30

5.88
6.70
3.69
12.21
2.12

2.07
2.11
0.02
0.04
2.81

12.29
13.83
12.71
15.17
21.20

10.60
10.19
11.26
9.C6
16.98

9.06
7.83
8.87
8.78
11.33

0.75
1.00
0.04
0.03
1.49

0.79
1.36
2.35
0.85
4.10

1.69
3.64
1.45
5.51
4.22

0.26

0.08
0.12
0.25
0.13
0.12

2.62
0.01
3.26
2.40
0.31

18.19
10.97
17.60
16.19
20.62

10.90
8.99
9. SO
12.09
13.25

6.58
8.35
8.14
8.75
12.32

3.19
0.04
1.13
1.49
0.20

1.13
0.60
0.53
1.85
0.73

7.29
1.98
7.80
4.10
7.37

0.89
1.37
2.20
1.32
3.86

0.54
0.22
0.47
1.14
0.17

3.12
2.02
0.06
6.09
0.35

22.29
13.28
16.15
29.12
13.95

12,02
9.55
12.21
22.51
12.01

9.34
7.61
9.75
16.00
11.26

1.19
1.35
0.05
1.52
0.21

1.49
0.59
2.41
4.99
0.54

10.27
3.73
3.94
6.61
1.94

0.87
0.29
0.04
0.47

7.95
2.18
0.01
7.50

14.69
26.81
21.54
9.96
18.38

10.84
20.27
16.34
7.35
12.82

9.27
12.41
13.24
6.95
7.34

0.01
5.76
0.84
0.01
3.81

1.56
2.10
2.26
0.39
1.67

3.85
6.55
5.20
2.61
5.56

0.92
4.45
1.36
0.92
2.90

0.13
0.40
0.22
0.07
0.25

1.77
4.30
2.45
1.70

29.64
25.46
13.70
13.89
12.24

9.85
17.00
10.26
10.69
9.39

7.71
11.69
7.56
9.45
8.60

0.95
3.04
0.93
0.72

1.19
2.27
1.77
0.52
0.79

19.79
8.46
3.44
3.20
2.85

0.83

0.12
0.14
0.05
0.68

2.31
3.20
2.13
5.00

19.87
15.81
15.68
23.59

9. SO
10.37
8.55
17.31

7.58
5.65
6.73
12.12

0.38
1.28
1.00
1.26

1.84
3.44
0.82
3.93

10.07
5,44
7.13
6.23

0)

0.73
0.25

(s)

<*)

a Less than 1 cent-

GENERAL TABLES.

211

TABLE 28.—PER CAPITA NET RECEIPTS FROM REVENUES AND NET PAYMENTS FOR GOVERNMENTAL COSTS: 190&Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 63.]
GROUP I V . - C I T I E S HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.

PER CAPITA NET RECEIPTS FROM REVENUES.!

1

Prop­
erty, Licenses Special
business, and per­ assess­
and poll mits.
ments.
taxes.

Subven­
tions,
grants.,
Depart­
Interest,
gifts,
mental
Fines,
rents,
dona­
fees,
forfeits,
and
tions,
charges,
and
privi­
and
and
escheats.
leges.
pension
sales.
contri­
butions.

Expenses and interest.

Public
service
enter­
prises.

Ex­
penses
other
than of
public
service
enter­
prises.

Ex­
penses of
public I
service Interest.
enter- |
prises. |

Outr
lays.

City number.

CITY.

PER CAPITA NET PAYMENTS FOR GOVERNMENTAL
COSTS.1

j

Total,

106
107
108
109
110

Binghamton, N . Y . .

$21.21
14.24
9.84
19.62
16.27

111
112
113
114
115

Sioux City, I o w a . . . .
Little Rock, Ark
j
Springfield, Ohio
Atlantic City, N . J . J

10.52
16.96
14.82
16.69
35.76

5.77
10.97
6.43
10.77
19.21

0.90
1.30 ,
2.40
0.67
5.04

1.98
1.47
1.76
3.30

0.04
0.09
0.19
0.37
0.29

116
117
11ft
119
120

York, P a

16.28
12.94
9.51
16.46
14.781

9.45
9.28
7.41
11.30
8.74

0.8S
0.08
0.66
0.29
1.70

1.49
1.07
0.14
1.53
0.90

0.06
0.33 J
0.03
0.11
0.69

0.01
0.06 !
0.02
0.09
0.20

2.29
0.14 1
0.96
0.68
2.15

0.23
0.09
0.29
0.35
0.35

18.43
29.36
20.80
19.67
22.03 |

10.94
13.33
15.25
13.32
11.77

0.32
2.36
0.03
1.19.
2.41

4.22
6.85
0.77
0.44
1.84

0.20
0.59
1.27
1.04
0.09

0.28
0.09
0.03
0.09
0.21

0.27
2.43
0.07
0.07
1.15

0.15
0.14
1.02
1.01
0.13

0.05
*2.05
18.78
3.57 I 1 33.49
2.36 !
21.34
:
2.52
22.51 1
4.43
20.75

18.70 1
15.74
22.47
16.44 |
20.03

12.90
10.12
14.79
11.10
10.72

1.10
0.64
1.33
0.78
0.S5

0.33
0.71
4.69
1.37

0.78
0.39
0.57
0.19
0.05

0.11
0.17
0.50
0.15
0.17

0.36
0.64
0.37
0.S6
0.68

0.51
0.54
0.18
0.33
0.29

2.61
2.54
0.04
1.66
7.27

21.86
25.22
22.71
19.20
19.80

14.83
12.07
14.72
13.79
14.51

12.53
9.13
14.07
10.07
9.42

14.76
19.62
42.94
14.73
19.30

7.89
13.66
34.91
10.55
12.45

1.79
2.26
0.04
0.90 1
2.46 i

0.23
2.37
1.08
1.26
2.41

0.59 |
0.05
1.78
0.04
0.13

0.14
0.44
0.10
0.01
0.78

0.05
0.66
0.24
0.27
0.69 1

0.30
0.18
1.09
0.01
0.38

3.77
3.72
1.69

17.26
15.97
39.39
13.91
24.57

11.31
12.53
32.70
12.05
18.13

8.14
11.74
25.51
8.69
16.86

9.28
14.47
15.65
13.65
22.73

7.14
9.14
6.42
8.60
12.55

0.69
0.49
3.16 1
1.03
0.74

0.40
1.52
1.95
0.57
0.37

0.09
0.53
0.34
0.46
1.88

0.02
0.04
0.41

$»

0.85
1.52
0.71
0.27
2.78

0.06
0.04
0.16
0.37
0 93

0.03
1.19
2.50
2.36
3.30

9.58
15.89
23.05
13.34
24.70 1

7.97
11.28
15.01
11. S6
18.21

7.10
9.21
9.29
8.19
12.04

0.01
0.91
1.34
0.49
1.31

0.86
1.16
4.38
3.18
4.86

1.61
4.62
8.04
1.48
6.49

34.40
15.80
14.87
14.40
17.32

15.18
9.24
11.85
10.46
9.0$

0.9S
2.35
1.12
2.07
2.10

0.22
2.47
0.68 !
0.80 i
2.03

0.61
0.22
0.07
0.03
0.41

0.09
0.06
0.02
0.11
0.39

14.10
1.03
0.63
0.36
1.62

0.75
0.15
0.20
0.49
0.17

2.47
0.28
0.30
0.03
1.52

19.79
16.22
13.94
11.21
67.20

16.20
10.26
12.15
8.89
12.41

12.99
9.27
10.92
7.77
8.76

1.63
0.22
0.24
0.04
0.SO

1.58
0.77
0.99
1.08
2.85

3.59
5.96
1.79
2.32
54.79

12.61
10.73
18.89
12.79
14.55

9.21
7.37
13.55
5.18
7.53

0.63
2.01
09S
1.53
4.14

1.61
0.05
0.95
2.31
1.45

0.20
0.23
0.11
0.06
0.08

0.10
0.30
0.08
0.01

0.70
6.53
3.42
0.14

0.14
0.44
0.15
0.28
0.08

0.02
0.33
2.54

8.89
8.78 i
13.09 !
10.89 j
11.70

8.33
7.64
10.83
9.72
9.88

0.05
0.25
1.41

i.os

12.27
9.39 1
22.21
13.97 !
15.75 1

1.64

0.51
0.89
0.85
1.17
0.78

3.38
0.60
9.13
3.03
4.05

151
152
153
154

21.15
20.79
14.31
22.41

13.53
16.14
10.07
16.84

1.05
0.04
1.01
0.12

0.23
0.40
2.09
0.19

1.00
0.47
0.14
0.5$

0.07
0.04
0.06
0.10

0.11
0.15
0.82
0.92

0.86
0.20
0.09
0.35

4.30
3.35 i
0.03
3.31

21.09
19.28
14.77
35.82

17.66
16.50
9.89
18.57

1

12.47
12.73
9.29
14.30

2.55
0.83
0.07
0.78

2.64
2.94
0.53
3.49

3.43
2.78
4.88
17.25

155
156
157
158

13.06
16.80
12.12
17.25

6.47
10.35
7.33
10.46

1.59
1.37
0.75
3.06

3.31
2.09

0.09
0.09
0.03
0.09

0.37
0.08
0.01
0.11

0.54
0.80
1.52
0.57

0.13
0.37
0.01
0.40

0.56
1.65
2.42

15.02
17.74
13.10
21.29

8.44
11.81
9.95
1465

7.09
9.63
6.99
11.75

0.79
1.07
1.23

0.56
1.11
1.73
2.90

6.58
5.93
3.15
6.64

11.29

1 5.33

0.68

0.54

0.09

2.81

0.21 |

1.63 ||

13.05 1

I 765

0.85

0.81

3.73

Chattanooga, T e n n . J

121
122
123
124
125
1?fl
127
128
129
130

Salem, M a s s . . . . . . . . .
N e w Britain, C o n n . .
Davenport, I o w a . . . .
Wheeling, W . V a . . . .

131
132
133
134
135
136
137
138
139
140
141
14?
143
144
145
14G
147
143
149
150

Kalamazoo, Mich
Montgomery, A l a . . . .
Woonsocket, R . I . . .
Fitchburg. M a s s . . . .
Racine, Wis
Quincy.M
Knoxville, T e r m . . . .
Macon, Ga
W e s t Hobokcn. N . J .
Jolict,Ill

South Omaha, N e b r .




$10.75
8.66
6.96
10.94
11.14

$0.95
1.33
0.29
2.38
0.84

$3.26
1.54
1.85
3.01
0.47

$0.43
0.10
0.11
0.11
0.28

$0.05
0.02
0.37
0.15
0.06

$3.87
0.53
0.18
0.15
0.50

0.01
0.33
0.84
0.08
0.27

0.84
0.34
3.14
0.56
2.86

2.56

Total.
Total.

$1.72
1.81
0.03
2.88
2.77

$24.65
16.46
18.38
20.07
15.18

0.21
0.23 I
0.17
0.59
0.92

2.75
1.71
0.18
1.89
3.87

13.45
16.47
14.58
18.94
43.12

1.87
1.89

21.01
13.61
8.68
17.29
23.45

$0.18
0.25
0.05

6.2i

2.ii

*
1
!
|

$13.47
10.54
8.08
13.33
12.13

$10.63
S.12
6.67
10.50
10.23

$0.90
0.82
0.02
1.43
1.18

$1.94
1.60
1.39
1.40
0.67

$11.18
5.92
10.30
6.74
3.05

9.51
11.45
7.88
12.73
26.06

6.91
9.02
7.04
10.53
20.02

1.66
0.69
0.08
0.65
1.96

0.94
1.74
0.76
1.55
4.08

3.94
5.02
6.69
6.21
17.06

11.12
10.21
7.48
11.80
12.24

8.11
8.53
6.57
9.23
9.70

1.37
0.96
0.83
0.02

1.64
0.72
0.91
1.74
2.52

9.89
3.40
1.20
5.49
11.21

12.15
17.77
17.54
15.49 !
17.87

8.79
15.30
13.75
12.89
11.67

0.80
1.47
0.82
0.65
2.34

2.56
1.00
2.97
1.95
3.86

6.63
15.72
3.80
7.01
2.88

1.22
0.53

1.08
2.41
0.65
1.55
0.31

7.03
13.15
7.99
5.41
5.29

2.02
0.79
6.62
1.82
1.27

5.95
3.44
6.69
1.86
6.44

9.31

!

»For absolute amounts, see Table 2.

* Less than 1 cent.

SIT
4.78
1.15
0.57
1.54

FINANCIAL STATISTICS OF CITIES.

212

TABLE 29.—PER CENT DISTRIBUTION OF NET RECEIPTS FROM REVENUES AND OF NET PAYMENTS FOR
GOVERNMENTAL COSTS: 1909.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 65.)
PER CENT DISTRIBUTION OF NET PAYMENTS FOR
GOVERNMENTAL COSTS.*

PER CENT DISTRIBUTION OF NET RECEIPTS FROM REVENUES.*

Subven­
tions,
grants,
Depart­
fifts,
Interest,
Special mental Fines, for­ dona­ [rents, and!
feits, and tions,
fees,
assess­
>rivi.
ments. charges, escheats.
and
and sales.
pension
contribu­
tions.

Property, Licenses
business, and per­
and poll
mits.
taxes.

Grand total.
Group I
Group I I
Group i n
Group IV

63.3

7.1

65.7
57.2
69.4
62.0

7.1
6.8
7.2
7.5

8.5
6.2
15.8
10.5
8.7

Expenses and interest.
Public
service
enter­
prises.

Expenses
other Expenses
Outlays.
than of of public
service Interest.
public
enter­
service
prises.
enter­
prises.

Total.

1.9

0.6

4.9

2.8

10.9

I6w4

52.9

4.1

9.4

33.6

2.1
1.5
1.7
2.0

0.5
0.6
0.7
0.9

4.5
5.2
5.9
6.6

3.2
2.5
1.6
1.8

10.8
10.4
13.0
10.5

68.4

54.7
47.2
51.6
52.0

3.8
4.0
5.6
4.5

10.1
7.7
9.1
8.9

31.6
41.2
33.8
34.5

58.8
66.2
65.4

GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
1

1.4
0.9
8.6
2.2

1.5
5.9
6.4
4.0

11.8
9.3
15.7
10.2

67.6 1
69.4
69.1 |
62.9 !

51.0
59.7
57.6
54.6

3.2
3.8
5.2
4.8

13.4
5.9
6.3
3.5

32.5
30.7
31.0
37.0

0.5
0.1
0.2
0.4

6.0
4.5
2.3
5.2

1.0
5.8
3.7
1.7

12.3
11.3
8.7
11.0

87.9
63.9
64.1
63.6

.
j
i
j

66.0
4S.9
51.8
50.9

5.6
5.8
3.3
4.8

16.3
9.2
9.0
7.9

12.1
36.1
35.8
36.3

3.7
1.7
4.4
3.0

0.1
0.4
0.3
0.2

7.5
2.2
6.3
2.4

1.9
3.2
1.5
13.7

10.3
8.9

65.4
72.7
67.9
64.3

!
!
;
!

57.0
60.0
67.1
49.3

4.8
5.6
3.4

3.6
7.1
0.8
11.6

34.6
27.3
32.1
35.7

2.2,
3.3
3.7
1.6

0.5
0.2
0.5
0.8

3.7
9.2
3.1
46.7

0.9
2.9
2.0
0.1

8.3
12.2
7.2
4.3

59.5
60.8
49.4
58.7

3.1
3.1
4.1
3.6

4.9
11.5
15.0
3.4

32 5
24 6
31 4
34.2

New York, N. Y
Chicago, 111
fl Philadelphia, Pa
4 St. Louis, Mo

74.2
56.1
55.6
59.9

4.0
14.7
6.3
7.6

5.9
9.2
2.5
13.1

0.7
3.0
4.8
2.5

5 Boston, Mass
ft Baltimore, Md
Cleveland, Ohio
Pittsburgh, Pa

73.2
65.8
60.1
67.2

3.9
8.8
10.2
5.6

0.9
2.6
10.9
6.1

2.1
1.1
4.0
2.6

59.0
67.8
64.5
59.8

9.2
7.1
14.4
9.1

8.3
8.8
8.6
3.2

66.0
56.1
70.2
38.5

9.4
6.5
13.0
4.8

9.1
9.4
0.2
3.1

7
8

9
10
11
1?

Detroit. Mich
Buffalo, N . Y . . . . 1

11
14
15
16

Milwaukee, Wis
Newark. N. J
New Orleans, La
Washington,'D. C

Cincinnatij Ohln„T

...

i

0.6
1.0
0.2
0.5

1
?

.

8.6

i

1

67.5 i
75.4
68.5
65.8 1

I

GROUP H.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1009.
17
18
19
20
21

Minneapolis, Minn..
Los Angeles, Cal
Jersey City, N. J....
Kansas City, Mo....
Indianapolis, Ind...

63.0
40.1
55.4
52.0
57.2

7.4
8.4
8.1
8.8
6.3

22
23
24
25
26

Louisville, K y . . . .
Seattle, W a s h . . . .
Providence, R. I..
Rochester, N . Y . .
St. Paul, Minn...

59.0
33.7
67.8
60.2
58.1

27
28
29
30
31

Denver, Colo....
Portland, Oreg..,
Columbus, Ohio..
Toledo, Ohio
Worcester, Mass..

61.5
47.0 I
62.9 |
64.3
74.4

32
33
34
35
36

Atlanta, Ga
Syracuse, N . Y
New Haven, Conn..
Scranton, Pa
Paterson,N. J
,

37
38
39
40
41

Omaha, Nebr
Fall River, Mass.,
Memphis, Tenn...
Richmond, V a . „ .
Oakland, Cal

42
43
44
45
46

Grand Rapids, Mich..
Nashville, Tenn
Lowell Mass
Cambridge. Mass
j Dayton, Ohio




1

14.2
24.8
3.5
17.0
24.4

2.3
0.7 1
0.8
0.7
1.3

0.6 !
0.8 !
0.1 i
1.0
0.5

4.3
12.2 1
11.8
2.0
6,4

2.1
0.8
1.6
4.1 !
2.9 |

6.0
12.3
18.7
14.4
0.8

61.7
34.9
79.1
60.2
60.4

53.8
2S.8
52.7
49.7
56.6

2.4
2.7
12.5
5.4
0.5

5.5
3.4
13.8
5.1
3.3

38.3
65.1
20.9
39.8
39.7

11.2
3.7
6.2
4.3
9.8

2.6
45.2
1.3
18.2
12.3

0.7
0.6
2.9
1.0
1.8

0.2
0.5
0.1
0.3
0.6 I

6.8
4.4
1.1
2.0
3.3

3.8
1.3
6.1
2.3
3.2

15.7
10.6
14.5
11.7
10.9

58.3
27.6
SO.O
65.8
70.2

46.3
IS. 3
65.4
54.2
56.3

4.1
2.5
4.1
4.1
3.8

7.9
6.8
10.4
7.5
10.1

41.7
72.4
20.0
34.2
29.8

7.4
8.2
7.8
4.2
0.4

22.4
24.1
12.5
13.6
4.9

3.3
0.2
1.8
1.4
5.1

0.4
0.5 !
0.3
0.1
0.2

1.5
6.5
2.1
2.3
0.2

2.7
1.2
1.8
5.1
1.9

0.8
12.3
10.9
9.1
12.9

75.7
44.6
59.6
59.8
71.9

68.7
30.9
42.8
47.5
62.5

1.4
6.7
6.1
3.4
2.9

5.6
7.0
10.7
8.9
6,5

24.3
55.4
40.3
40.2
28.1

56.8
64.8
80.6
60.6
67.4

9.3
5.7
8.8
17.0
9.8

9.2
14.2
2.5
12.9
5.1

1.3
0.9
1.6
0.4
1.3

3.6
0.2
0.9
1.1
0.4

3.5
2.4
3.8
6.7
12.1

1.1
1.1
1.8
1.3
3.9

15.2
10.7
0.1

83.9
62.9
84.3
66.0
82.5

67.3
51.0
77.7
60.4
71.4

10.0
2.4

6.6
9.5
6.G
5.6
11.1

16.1
37.1
15.7
34 0
17.5

63.5
80.8
63.5
58.5
42.6

11.5
0.4
5.8 j
6.6 i
9.2 i

16.0
0.3
3.4
2.9
30.1

2.0
2.0
1.6
0.3
0.9

0.5
0.5
0.8
0.6
1.9

2.8
0.3
8.8
3.6
14.5

3.5
4.0
1.0
4.3
0.4

11.5
16.1 1
23.1
0.4 i

G6.0
78.1 j
59.7 1
55.9 j

54.8
62.4
41.8
38.0
52.0

4.6
7.3
9.6
0.1

11.2
11.1
10.6
10.8
3.8

34.0
22.0
40.3
41.6
44.1

57.0
58.0 j
76.1
76.6
71.0

3.5
3.5
6.5
0.1
4.7

15.6
0.5
1.8
2.0
7.0

2.9
1.5
2.0
2.4
1.8

0.2
1.9
0.3
0.3
0.4

9.3
14.6
0.2
0.2
2.8 !

2.2
4.4
2.8
3.8
2.4

9.1
15.5
10.4
14.5
9.9

61.5 !
69.7 I
86.9
84.3
80.6

53.2
52.7
69.7
61.6
65.1

3.5
5.4
7.3
4.1
5.8

4.8
11.6
9.9
18.6
9.6

38.4
30.3
13.1
15.7
19.5

1

For absolute amounts, see Table 2.

3

1

58.4 1

Less than one-tenth of 1 per cent.

GENERAL TABLES.

213

TABLE 2 9 . — P E R CENT DISTRIBUTION OF NET RECEIPTS FROM REVENUES AND OF NET PAYMENTS FOR
GOVERNMENTAL COSTS: 190&—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 65.]
GROUP HI.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1909.

PER CENT DISTRIBUTION OF N E T RECEIPTS FROM REVENUES.*

CITY.

[ City number.

Property, Licenses
business, and per­
and poll
mits.
taxes.

Special
assess­
ments.

47 Albany N V
Bridgeport Conn
49 Snokane Wash
5ft Hartford' Conn
51 Reading 'Pa

G2.G
77.2
36.2
76.4
53.7

6.6
9.7
8.2
3.1
4.1

7.8
5.5
27.9
1.6
20.3

5?
53
54
55
56
57
58
59
B0
61

TrentonN J
San Antonio TCT
New Bedford Mass

37.7
82.4
76.7
48.6
70.3 !

8.0
3.7
0.3
9.6
2.7

8.7

Wilmington Del
Sorinefield Mass
Dcs Moines' Iowa

48.4
72.4
65.7
71.7
C6.5

ff>
ai
64
fV>
66

Lawrence Mass
St Joseph' Mo
Trov w Y
Yonk'ers N Y
Tacoma 'Wash

0.4
1.5
3.2 1l
1.8
0.3

2.8
1.0
0.6
2.8 1
0.1

2.6
4.2
6.3
2.5
5.8

2.2
3.0
2.3

2.0
1.5
3.1
1.1
1.6

0.4
1.1
0.2
0.2
0.7

25.4
9.7
0.2
18.6
6.3

1.9
0.2
4.4
2.6
1.8

12.4
0.3
0.7
4.4
6.1

16.2
5.0
2.9
2.4
19.6

1.9
3.7
1.4
3.9
2.4

10.1
0.6
3.4
0.3
2.0

0.5
1.5
3.4
2.0
1.2

72.2
59.8
72.2
73.8
33.3

10.9
9.8
6.6
4.9
4.4

1.8
21.5
3.8
5.1
33.7

1.8
0.7
0.5
0.5
1.1

0.3
0.7
0.6
0.3
1.5
0.5
0.7
0.2
0.4

0.4
5.9
2.7
2.2
5.1

0.8
1.3
0.4
1.8
1.0

67 Youngstown Ohio
68 Duluui Minn
69 Houston Tex
70 Somervil'lc Mass
71 Kan^'W Citv Kans

53.5
49.3
70.2
71.3
62.6

11.6
9.4
2.5
0.1
3.1

17.8
14.0
8.2
29.1

0.6
1.4
2.8
3.5
0.2

0.6
1.0
0.9
0.2
0.3

2.3
3.1
7.8
0.8
1.9

1.5
0.3
0.9
0.8
2.8

17,
73
74
75
76

Utica N Y
Watcrbury Conn
Sch^(&y"N"Y
Hoboken N J

72.2
64.0
51.2
63.0
43.1

8.8
8.2
9.7
7.1
10.1

9.3
3.9
8.5
16.2
0.7

1.5
0.8
1.5
0.6
1-4

0.3
1.1
0.2
0.3
0.1

6.2
3.5
25.8
2.5
24.7

1.6
1.8
3.0
0.5
1.5

77
78
79
80
81

Manchester N H
Evansville 'ind
Birmingham Ala
Akron Ohio'
Norfolk Va

76.2
56.9
36.3
74.0
57.0

6.3
8.4
30.3
6.5
21.8

0.1
9.7
11.9
13.0
0.1

1.0
0.2
5.7
1.0
1.3

0.2
0.1
4.0
0.2
0.1

0.4
8.8
10.0
3.2
2.5

0.8
2.2
1.7
1.8
2.7

8? Fort Worth Tex
K\ Wilkcs-Barro Pa
84 Erie Pa
'
85 Savannah Ga
86 Peoria 111'

62.7
76.7
50.2
64.3
65.7

3.8
10.0
6.5
15.4
13.7

2.3
3.6
14.5
2.6
12.5

0.9
0.6 ,
1.0
1.3
3.4 |

1.7 1
0.8
0.3
1.7
0.9

87 Harrisburg Pa
88 Fort Wayn'o Ind
89 Charleston S* C
90 Portland Mc
91 TPITC Haute TT>I1

52.6
60.6
64.1
65.4
55.7

CO 1
6.3
11.6
0.1 |
10.1

17.9
6.1
1.0
1.6

0.3
0.8
0.4
2.4
1.1

0.1
2.0
4.5

9?
9,1
94
95
96

50.1
57.4 |
73.1
75.3
38.2

21.9
4.6
0.3
13.0
12.6

26.2
0.4
4.5
0.1
6.2

0.7
1.4
8.6
1.8
1.6

0.2
0.4
1.2
2.6
1.9

0.9
0.2
0.3
6.8

26.2
41.0
54.7
66.2
50.0

1.4
5.1
5.2
3.7
12.5

57.0
6.4
8-9
10.4
5.5

1.4
1.0
1.1
0.5
0.9

1.4
0.2
0.2
0.1
0.6

55.3
44.0
51.2
63.8

6.7
20.1
6.0
4.9

12.6
11.0
23.1
1.4

0.6
0.4
0.1
1.6

0.9
1.7
0.3
0.3

Dato?T<£'3'
S w e a t y , Utah

|

East St Louis 111
Brockton Mass
Johnstown Pa
Jacksonville Fla

97
98
99
100 South licn'd Ind
101 Passiic N J

g^H%.^:~:

10? Altoona.Pa
103 Mobile, Ala/.
104 ; AllSit»wn7Pil
ia«> Pawtucket,R.i




1
|
..

.. .
.
'

1

PER CENT DISTRIBUTION OP N E T PAYMENTS FOB
GOVERNMENTAL COSTS.*

Expenses and interest.

Subven­
tions,
grants,
Depart­
gifts,
Interest, Public
mental Fines, for­ donaand service
fees,
feits, and tions, rents,
privienter­
charges, escheats.
and
leges,
prises.
and sales.
pension
contribu­
tions.

0.1
• 0.9
1.4
0.2
0.1

4S

||

» For absolute amounts, see Table 2.

'

55.9
75.9
32.9 1
60.0
48.2

6.6
0.1
2.8
3.9
5.2

7.8
4.6
7.4
11.0
8.5

29.T
19.4
56.9
25.0
38.1

68.9
81.8
68.9
84.4
56.4

54.5
68.3
52.6
67.1
44.3

4.1
1.1
4.3
5.4
4.6

10.3
12.4 j
12.0
11.9
7.5

31.1
18.2
31.1
15.6
43.6

10.2
15.9
21.9
14.9
0.8
11.6
0.3
13.7
11.5
20.9

51.1
83.1
67.6
51.8
62.0

37.7
62.8
49.9
43.7
57.6

5.5
10.0
8.8
4.1
0.9

7.9
10.3
8.9
4.0
3.5 j

48.9
16.9
32.4
48.2
38.0

80.0
61.5
79.6
64.9
45.0

67.9
53.8
63.9
50.2
24.5

5.2
0.2
5.0
4.5
11.2

6.9|
7.5 1
10.7
10.2
9.3

20 0
38.5
20.3
35.1
55.0

12.1
21.5
14.9
15.0

57.9
72.3!
72.3 ;
83.4
56.3

47.2
45.7
50.1
67.9
44.5

5.0
11.5
5.0
3.8

5.7
15.1
17.2
11.7
11.8

42.1
27.7
27.7
16.6
43.7

18.3 j

68.3
66.9
73.6
54.1
89.3

62.6
57.8
61.6
43.7
63.9

3.2
0.1
2.7
18.9

5.7
5.9
11.9
7.7
6.5

31.7
33.1
26.4
45.9
10.6

14.9
13.7
0.1
0.3
13.9

86.3
73.7
88.6
63.6
80.1

73.8
56.7 !
69.8 i
57.8
53.5

6.1
7.2
0.3
0.2
7.0

6.5
9.8
18.5
5.6
19.6

13.7
26.3
11.4
36.4
19.9

0.7 i
1.0
1.6
0.8
0.7

21.2
0.1
20.3
13.9
1.7

59.8
82.0
55.7
74.7
64.3

36.1
76.1
46.3
54.0
59.8

17.5 [
0.4
6.4
9.2
1.0

6.2
5.5
3.0
11.5
3.5

40.1
18.0
44.3
25.3
35.7

2.8
1.4
3.2
4.1
1.3

15.9
13.5
0.4
21.7
2.6

53.9
71.9
75.6
77.3
86.1

41.9
57.3
00.4
54.9
80.7

5.3
10.2
0.3
5.2
1.5

6.7
4.4
14.9
17.1
3.9

46.1
28.1
24.4
22.7
13.9

3.5
1.4
0.4
2.3

32.6
10.6
0.1
37.2

73.8
75.6
75.9
73.7
69.7

63.1
46.3
61.5
69.8
39.9

0.1
21.5
3.9
0.1
20.7

10.6
7.8
10.5
3.8
9.1

26.2
24.4
24.1
26.3
30.3

3.9
22.2
10.1
6.5
28.1

0.6
2.0
1.6
0.5
2.4

7.6
21.5
18.2
12.0

33.2
66.8
74.9 I
76.9
76.7 j

26.0
45.9
55.2
68.0
70.3

3.2
12.0
6.7
5.2

4.0
8.9
13.0
3.7
6.4

66.8
33.2
25.1
23.1
23.3

6.1

* 0.9
09
0.3
3.2

16.9
21.2
14.2
23.6

49.3
65.6
54.5
73.4

38.1
35.8
42.9
51.4

1.9
8.1
6.4
5.3

9.3 1
21.7
5.2
16.7

50.7
34.4
45.5
26.6

6.8
7.0
5.6

i.4

(*)
I

17.2

70.3
80.6
43.1
74.9
61.9

4.6
9.1
14.8
4.7
28.8

6.4

Total.

Expenses
other Expenses
Outlays.
than of of public
public
service Interest. [
service
enter­
enter- 1 prises. 1
prises.

4.8
1.2

%J
11.5
15.6
15.3
1.4
12.9
16.3
14.4

-

(*)

j

0.1
16.7

* Less than one-tenth of 1 per cent.

FINANCIAL STATISTICS OF CITIES.

214
TABLE 2 9 . — P E R CENT

DISTRIBUTION OF N E T RECEIPTS FROM R E V E N U E S A N D OF N E T PAYMENTS
G O V E R N M E N T A L C O S T S : 1909—Continued.

FOR

[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 78. For a text discussion of this table, see page 65.]
GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1909.
PER CENT DISTRIBUTION OF NET PAYMENTS FOR
GOVERNMENTAL COSTS.*

PER CENT DISTRIBUTION OF NET RECEIPTS FROM REVENUES.!

Property,
business,
dp
and poll a nmits

1

Special
assess­
ments.

Subven­
tions,
grants,
Depart­
Interest,
Public
mental Fines, for­ gifts, |rcnts, and] service
dona­
fees,
feits, and
enter­
privi­
tions,
charges,
prises.
and
leges.
and sales.
pension
contribu-|
tions.

Expenses and Interest.

TotaL

Expenses
Expenses
other
[Outlays.
than of of public
public
service Interest.
service
enter­
enter­
prises.
prises.

1.3

8.1
12.7
0.3
14.7
17.0

54.7
64.0
44.0
66.4
79.9

43.1
49.3
36.3
52.3
67.7

3.7
5.0
0.1
7.1
7.8

7.9
9.7
7.6
7.0
4.4

45.3
35.9
56.0
33.6
20.1

2.0
1.4
1.1
3.5
2.6

26.1
10.1
1.2
11.3
10.8

70.7
69.5
54.1
67.2
60.4

51.4
54.8
48.3
55.6
46.4

12.3
4.2
0.6
3.4
4.5

7.0
10.6
5.2
8.2
9.5

29.3
30.5
45.9
32.8
39.6

14.1
1.1
10.1
4.1
14.5

1.4
0.7
3.1
2.1
2.4

11.5
14.6

38.6
62.6
75.7
53.4
41.4

6.5
7.0

12.8
0.4

52.9
74.9
86.1
63.3
52.2

4.8
0.1

7.8
5.3
10.4
10.1
10.7

47.9
25.0
13.9
31.7
47.8

1.5
0.3
0.2
0.5
0.9

1.5
8.3
0.3
0.4
5.2

0.8
0.5
4.8
5.1
0.6

11.1
12,2
11.4
12.8
20.1

64.6
53.1
82.1
68.9
86.1

46.8
45.7
64.4
57.3
50.2

4.2
4.4
3.8
2.9
11.3

13.6
3.0
13.9
8.7
18.6

35.3
46.9
17.8
31.1
13.9

4.2
2.5
2.5
1.1
0.3

0.6
1.1
2.2
0.9
0.9

1.9
4.1
1.6
5.3
3.4

2.7
3.4
0.8
2.0
1.4

14.0
16.1
0.2
10.1
36.3

67.8
47.9
64.8
71.8
73.2

57.3
36.2
61.9
52.5
47.6

5.6
2.1

5.0
9.6
2.9
8.0
1.5

32.2
52.1
35.2
28.2
26.8

1.5
12.1
2.5
8.5
12.5

4.0
0.3
4.1
0.3
0.7

1.0
2.2
0.2

0.4
3.4
0.6
1.8
3.6

2.1
0.9
2.5
0.1
2.0

25.5

65.5
78.5
83.1
86.6
73.8

47.2
73.5
64.8
62.5
68.6

11.7
5.0
16.8
13.1
5.2

34.5
21.5
16.9
13.4
26.2

7.4
3.4
20.2
7.5
3.3

4.3
10.5
12.5
4.2
1.6

0.9
3.7
2.2
3.4
8.3

0.2
0.3
2.6
0.8

9.2
10.5
4.6
1.9
12.2

0.7
0.3
1.0
2.7
4.1

0.3
8.2
16.0
17.3
14.5

83.2
70.9
65.1
88.9
73.7

74.1
57.9
40.3
61.4
48.7

0.1
5.7
5.8
3.7
5.3

9.0
7.3
10.0
23. S
ID. 7

16.8
29.1
34.0
11.1
26.3

44.1
58.5
79.7
72.6
52.4

2.8
14.9
7.5
14.3
12.1

0.6
15.7
4.6
5.6
11.8

1.8
1.4
0.5
0.6
2.3

0.3
0.4
0.1
0.7
2.2

41.0
6.5
4.2
2.5
9.4

2.2
0.9
1.4
3.4
1.0

7.2
1.7
2.0
0.2
8.8

81.9
63.2
87.1
79.3
18.4

63.6
57.1
78.3
69.3
13.0

8.2
1.3
1.7
0.4
1.2

8.0
4.8
7.1
9.6
4.2

1S.1
36.8
12.9
20.7
81.5

N e w c a s t l e , Pa
Macon, Ga
Auburn, N . Y
W e s t H o b o k e n , N . J.,
Joliet,IH

73.0
68.7
71.7
40.5
52.1

5.0
18.8
5.2
12.0
28.5

12.7
0.5
5.0
18.0
10.0

1.6
2.1
0.6
0.5
0.6

0.8
2.S
0.4

5.6

1.1
4.1
0.8
2.2
0.6

0.2
3.0
13.5

67.9
81.4
48.7
69.6
62.7

0.4
2.7
6.3

7.4

72.5 !
93.6
58.8
77.9
74.2

6.6

4.2
9.5
3.8
8.3
4.9

27.G
6.4
41.1
22.1
25.7

151
152
153
154

Taunton, Mass.
Everett, M a s s . .
Oshkosh, W i s . .
Chelsea, M a s s . . .

63.9
77.6
70.3
75.1

5.0
0.2
7.1
0.5

1.1
1.9
14.6
0.9

4.7
2.3
1.0
2.6

0.3
0.2
0.4
0.5

0.5
0.7
5.7
4.1

4.1
1.0
0.6
1.5 !

20.3
16.1
0.2
14.8

83.7
85.6 !
67.0 !
51.8 I

59.1
66.0
62.9
39.9

12.1
4.3
0.5
2.2

12.5
15.3
3.6
9.7

16.3
14.4
33.0
48.2

155
156
157
158

Joplin, Mo
La Crosse, Wis
Newport, K y
South Omaha, Nebr..

49.5
61.6
60.5
60.6

12.2
8.1
6.2
17.7

25.3
12.4

s0.7
0.6
0.7
0.5

2.9
0.5

4.1
4.8
12.5
3.3

1.0 I

(3)2.3

2.4

4.3
9.8
20.0

56.2
66.5
76.0
68.8

47.2
54.2
53.4
55.2

5.3
6.0
9.4

3.7
6.3
13.2
13.6

43.8
33.5
24.0
31.2

San Juan, P . R .

47.2

6.0

4.8

0.8

24.9

1.9

14.5

71.4

58.:

6.5

6.2

28.6

15.4
10.8
18.7
15.4
2.9

2.0
0.7
1.2
0.5
1.7

0.2
0.1
3.8
0.8
0.4

18.2
3.7
1.8
0.8
3.1

0.9
1.8
0.5

8.5
7.7
16.2
4.0
14.1

11.7
9.9
10.5
9.2

0.4
0.6
1.3
2.2
0.8

0.1
1.9
5.6
0.5
0.7

8.0
1.9
21.2
. 3.4
8.0

58.0
71.7
77.8
68.7
59.1

5.4
0.6
7.0
1.8
11.5

9.1
8.3
1.5
9.3
6.1

0.4
2.5
0.3
0.7
4.7

0.1
0.5
0.2
0.5
1.4

Topeka, Kans
Sacramento, Cal.
Maiden, Mass
Haverhill, M a s s . . . .
Pueblo, Colo

59.3
45.4
73.3
67.7
53.4

1.8
8.0
0.2
6.1
10.9

23.3
3.7
2.2
8.4

1.1
2.0
6.1
5.3
0.4

126
127
128
129
130

Salem, Mass.
N e w Britain, Conn.
Davenport, I o w a . . .
McKeesport,Pa....
Wheeling, W . V a . . .

69.0
64.3
65.8
67.5
53.5

4.1
5.9
4.7
4.2

1.7
4.5
20.9
8.4

131
132
133
134
135

Augusta, Ga
Superior, Wis
Newton, M a s s . . .
Dubuque, Iowa..
B u t t e , Mont

53.4
69.6
81.3
71.7
64.5

12.2
11.5
0.1
6.1
12.7

136
137
138
139
140

Chester, Pa
Kalamazoo, Mich..
Montgomery, Ala..
Woonsocket, R . I . .
Galveston, T e x —

77.0
63.1
41.0
63.0
55.2

141
142
143
144
145

Fitchburg, M a s s . . .
Racine, Wis
Ehnira,N.Y
Qulncy f Hl
KnoxvUle, T e n n . . .

146
147
148
149
150

106
107
103
109
110

Saginaw, Mich
Canton, Ohio
Wichita, K a n s . . . . . .
Springfield, HI
Binghamton, N . Y .

50.7
60.8
70.7
55.7
6°. 5

4.5
9.4
3.0
12.1
5.1

111
112
113
114
115

Lancaster, P a
Sioux City, I o w a . . .
Little Rock, A r k . . .
Springfield, O h i o . . .
Atlantic City, N . J .

54.8
64.7
43.4
64.5
53.7

116 B a y City, Mich
117 Rockford, 111
118 York, P a . . . . . .
119 Lincoln, Nebr
120 Chattanooga, T e n n .
121
122
123
124
125




1

14.9

For absolute amounts, see Table 2.

4.0

2.8
26.8
0.9

8.6
11.5

*Les3 than one-tenth of 1 per cent.

11.3
24.1
6.6
1.5
11.0




FINANCIAL STATISTICS OF CITIES.

216

TABLE 30.—GROSS PAYMENTS FOR EXPENSES OTHER THAN
[For a list of the cities arranged alphabetically by states, with the number

AGGREGATE.

crtr.

1*

Other than courts.

J5
Total.

Per
capita.

>>
5

Total.

Per
capita.

279,527,205
64,181,158
45,425,925
22,371,226

19.63
12.72
10.80
10.60

24,417,623
4,990,944
3,753,262
1,789,060

1.71
0.99
0.89
0.85

Police department. Fire department.

Courts.

Total.

$411,505,514 $16.07 [$34,956,88? SI. 36 515,281,589

Grand total
Group I
Group IT
Group I I I
Group IV

H.—PROTECTION TO PERSON AND PROPERTY.

I.—GENERAL GOVERNMENT.

14,303,115
616,866
276,262
85,346

Per
capita.

Total.

Per
capita.

Total.

Per
capita.

AH other.

Total.

Per
capita.

$0.60 1 $55,069,791 $2.15 $42,194,797 $1.65 $7,504,781 $0.29
1.00| 40,325,512
7,449,702
0.12
5,101,394
0.07
2,193,183
0.04

2.83
1.48
1.21
1.04

25,387,458
8,057,262
5,924,264
2,825,813

1.78
1.60
1.41
1.34

6,141,888
746,857
435,963
180,073

0.43
0.15
0.10
0.09

GROUP L - C I T I E S HAVING A POPULATION OF 300,000 OE OVER IN 1909.
New York, N . Y .

$1.31 [$15,792,108

$3.41

$9,264,266

$2.00

$2,SS9,40S

$0.62

0.94

6,229,390

2.91

3,066,334

1.43

* 644,809

0.32

809,355

0.38

6,167,061

2.83

3,066,334

1.43

425,674

0.20

0.63

1,212,604

0.5J

62,329

0.03

219,135

0.10

3,436,187

2.25

1,051,233

0.69

4,143,903

2.71

1,403,093

0.92

748,946

0.49

861,206

1.27

641,496

0.95

1,975,272

2.92

1,164,300

1.72

183,828

0.27

910,646

1.39

0.40

$8,096,700

$1.75

$6,071,508

16.79

3,972,107

1.85

2,021,959

31,475,992

14.70

2,631,071

1.23

4,334,971

2.02

1,341,036

Philadelphia, P a .

25,602,047

16.77

St. Louis, Mo

12,042,740

17.79

City corporation and independent
divisions.
County
,

Boston, Mass. *...
City corporation and independent
divisions.
County..

17,262,938

26.26

1,128,929

1.72

15,960,787

24.28

1,122,158

1.71

1,302,151

1.98

6,771

0.01

910,646

2,165,343

3.29

1,507,775

2.29

265,592

2,099,326

3.19

1,507,775

2.29

207,365

0.32

1.39

66,017

0.10

58,227

0.09
0.17

Baltimore, Md...

7,730,126

13.95

609,622

1.10

299,995

0.54

1,289,172

2.33

877,819

1.58

96,226

Cleveland, Ohio.

8,060,048

14.97

823,412

1.53

339,306

0.63

818,413

1.52

759,119

1.41

93,860

0.17

7,013,053

13.03

460,172

0.85

39,888

0.07

788,«25

1.47

759,119

1.41

57,625

0.11

City corporation and independent
divisions.
County

1,046,995

1.94

363,240

0.67

299,418

0.56

29,788

0.05

36,235

0.07

10,302,810

19.52

1,046,258

1.98

469,888

0.89

1,064,836

2.02

1,031,844

1.96

329,037

0.62

8,625,843

16.34

540,642

1.02

21,116

0.04

1,045,363

1.98

1,028,890

1.95

224,616

0.43

1,676,967

3.18

505,616

0.96

448,772

0.85

19,473

0.04

2,954

0.01

104,421

0.20

6,072,470

13.57

585,212

1.31

332,955

0.74

795,410

1.78

846,399

1.89

59,258

0.13

5,331,489

11.91

412,454

0.92

37,902

0.09

771,644

1.72

846,399

1.89

32,118

0.07

740,981

1.65

172,758

0.39

295,053

0.66

23,766

0.05

6,840,242

16.47

544,629

1.31

275,894

0.66

956,783

2.30

937,067

2.26

5,909,892

14.23

360,090

0.87

29,225

0.07

925,326

2.23

937,067

2.26

930,350

2.24

184,539

0.44

246,669

0.00

31,457

0.08

San Francisco, CaL.

8,537,568

20.81

772,824

1.88

580,010

1.41

1,412,719

3.44

1,296,530

3.16

189,612

0.46

Cincinnati, Ohio....

7,377,364

20.47

1,044,919

2.90

307,717

0.85

826,223

2.29

836,519

2.32

109,899

0.30

836,519

2.32

71,990

0.20

37,909

0.11

Pittsburgh, Pa.,
City corporation and independent
divisions.
County
Detroit, Mich.,
City corporation and independent
divisions.
County
,
10 Buffalo, N . Y .
City corporation and independent
divisions.
County
_.,

City corporation and independent
divisions.
County
13

$110,468,595
35,957,445

Chicago, 111

Milwaukee, Wis.
City corporation and independent
divisions.*
County
Newark, N. J..
City corporation and independent
divisions.
County

6,229,489

17.28

512,800

1.42

43,865

0.12

797,259

2.21

1,147,875

3.18

532,113

1.48

263,852

0.73

28,964

'0.08

5,191,215

14.46

367,545

1.02

241,686

0.67

549,360

1.53

716,5S9

4,452,600

12.40

298,766

0.83

24,456

0.07

532,902

1.49

716,589

t.00

738,615

2.06

68,779

0.19

217,200

0.61

16,458

0.05

6,404,037

19.06

472,187

1.41

207,595

0.C2

829,083

2.47

599,506

1.78

5,529,018 16.46

829,083

2.47

599,506

1.78

377,215

1.12

4C,219

0.12

874,419

2.60

94,972

0.28

167,376

0.50

New Orleans, L a . .

3,921,289

11.72

345,953

1.04

239,116

0.72

367,594

1.10

453,766

Washington, D. C.

7,756,271

23.76

309,933

0.95

312,111

0.96

1,109,903

3.40

626,532

27,140

0.0G

111,630

0.27

23,980

0.06

87,050

0.21

36,056

0.10

14,962

0.04

21,094

0.06

66,823

0.20

44,942

0.13

21,881

0.07

1.36

48,624

0.14

1.92

268,280

0.82

i The payments reported in this table are gross payments and agree with those reported in Table 8; they donot agree with the payments reported in Tabic 2, which are net.




GENERAL TABLES.

217

1

OF PUBLIC SERVICE ENTERPRISES, TOTAL AND PER CAPITA: 1909.
assigned to each, see page 78. For a text discussion of this table, see page 65.1
s
m.—HEALTH CONSEBVATION AND
SANITATION.

Health conserva­
tion.

IV.—HIGHWAYS.

Per
capita.

Per'
capita.

Total.

0.38
0.24
0.20
0.18

23,591,350
4,863,219
3,681,615
1,386,406

Per
capita.

Total.

Per
capita.

Libraries, art
galleries, and
museums.

Per
capita.

1.66 | 27,004,125
0.96
7,799,927
0.88
5,640,660
0.66
3,322,517

1.90 i 22,590,414
1.55
2,807,281
1.34
1,843,132
1.57
1,028,944 j

Total.

vm.—MISCELLANE­
OUS.

6
Per
capita.

Total.
Total.

$1.71 528,269,771

VH.—EECEEATION. 8

VI.—EDUCATION.

Schools.

[$7,879,000 $0.31 133,522,590 SI. 31 1*43,767,229
[5,445,890
1,207,079
842,793
383,238

V.—CHARITIES, HOS­
PITALS, AND COBBECTIONS.

Sanitation.
Total.

Total.

I

Per
capita.

Total.

Per
capita.

5

$1.10 ' $117,224,971

$4.58 $6,304,660

$0.25 ] $14,173,239

$0.5s' $5,356,207

$0.21

1.59 I-71,806,449
21,622,561
0.56
15,750,530
0.44
8,045,431
0.49

5.04 4,113,777
4.29 1,088,234
3.74
713,536
3.81
389,113

0.29 ! i 10,430,546
0.22
2,122,205
0.17
1,093,210
0.18
527,278

0.73 j 3,969,058
0.42
803,021
0.26
369,304
0.25
214,824

0.28
0.16
0.09
0.10

$0.73 $2,379,696

GROUP L—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1909.
$2,581,646 $0.56 $9,435,407 $2.04

$9,256,203 .$2.00

509,573 | 0.24J 2,981,759 | 1.39
:

|

J

$30,038,442

$0.51

1

0.88

9,149,417

4.27

344,217

0.17 1

2,268,359

1.06 j

456,597

0.21

2

438,900

0.20

9,140,948

4.27

344,217

0.16

2,268,359

1.06

449,680

0.21

$6.49 $1,577,715

$0.34

$3,357,581

1.39

2,243,061

1.05

37,0S0

0.02

1,447,401

0.67

8,469

432,626

0.28

1,931,073

1.27

3,210,722

2.10

2,352,261

1.54

5,623,685

3.69

275,651

0.18

762,863

0.50

229,804

0.15

3

156,489

0.23

1,197,684

1.77

1,703,547

2.52

908,218

1.34

2,754,101

4.07

157,004

0.23

294,689

0.44

44,906

0.07

4

403,022 j 0.61

1,479,199

2.25

1,875,263

2.85 1

1,763,442

2.68

4,224,304

6.43

361,092

0.55

1,052,559

1.60]

125,772

0.19]

5

403,022

0.61

1,479,199

2.25

1,863,347

2.84

1,515,868

2.31

4,224,304

6.43

360,092

0.55

1,052,559

1.60

125,772

0.19

11,916

0.02

247,574 '

0.38

155,149

0.28

691,981

1.25

691,538

1.25

6S7,879

1.24

1,914,490

3.46

60,500

0.11

308,252

0.56

47,503

0.08

6

0.27 |

697,894

1.11 1

856,442

1.59 j

580,140

1.03 |

2,482,257

4.61

223,181

0.41 j

267,531

0.50]

75,731

0.14

7

736,179

1.37

414,737

0.77

2,481,069

4.61

223,181

0.41

267,531

0.50

53,429

0.10

597,894 ! 1.11

(*)

6,917

1,000

1,188

(*)

(')

120,263

0.22

165,403

0.31

22,302

0.04

186,375 1

O.35J

736,900

1.40 |

1,329,248

2.52

488,798

0.93 |

2,634,547

4.99

369,231

0.70

3W,983

0.75]

220,865

0.42

171,911

e.33

736,900

1.40

1,025,805

1.94

294,526

0.56

2,626,443

4.98

366,114

0.69

394,824

0.75

148,693

0.28

14,464

0.02

303,443

0.57

194,272

0.37

8,104

0.01

3,117

0.01

159

72,172

0.14

71,405

0.16

469,462

L05|

415,815

0.93

371,739

0.83

1,699,378

3.80

114,557

0.25

277,935

0.62]

32,945

0.07

65,381

0.15!

469,396

1.05

411,103

0.92

166,215

0.37

1,696,158

3.79

112,871

0.25

277,935

0.62

31,908

0.07

6,024

0.01

66

4,707

0.01

205,524

0.46 1

3,220

0.01

1,6S6

93,218

0.22

533,160

1.28

919,000

2.21

493,954

1.19

1,592,868

3.84

131,023

0.32 j

232,291

0.56

18,725

0.05

S8,060

0.21

533,160

1.28

868,355

2.09;

173,629

0.42 j

1,591,537

3.83

123,447

0.31

232,291

0.56

18,725

0.05

5,158

0.01

50,645

0.12

320,325

0.77

1,331

(8)

114,355

0.2S

833,303

2.03

604,557

1.47

1,688,352

587,737

1.63

75,019

0.21

71,878

0.20

3,141

0.01

!

(»)

512,378
522,603
522,603

1.25
1.45 |
1.45 1

961,801

2.67 1

0)

<»)

1,037

0.01

79,372

0.19

381,081

0.93

72,475

0.18

11

1,811,348

5.03

108,105

0.30 j

104,777

0.29

80,697

0.22

12

1,810,647

5.02

104,342

0.29

69,700

0.19

701

2.55

470,970

0.12

116,767

0.32

<*)

108,105

0.30

10,997

0.03

414,591

1.15 1 1,324,747

3.69

124,790

0.35

132,964 [

0.37 1

58,417

0.16

1,324,747

3.69

121,827

0.34

132,286

0.37

44,155

0.12

2,963

0.01

678

<»)

14,262

0.04

5.76

89,6S6

0.27

242,535

0.72

44,027

0.13

1,933,267 j 5.75

89,686

0.27

124,562

0.37

36,667

0.11

1.47

0.20

621,856