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DEPARTMENT OF COMMERCE
BUREAU OF THE CENSUS
SAM. L. ROGERS, DIRECTOR
FINANCIAL STATISTICS OF CITIES
HAVING A POPULATION
OF OVER 30,000
1916
PRICE, 51.00
Sold only by the Superintendent of Documents, Government Printing Office, Washington, D . C
WASHINGTON
GOVERNMENT PRINTING OFFICE
19X7
CONTENTS.
TEXT.
INTRODUCTION.
Page*
Character and importance of municipal statistics
13-19
Scope of report
13
w
Increase i n the number and population of cities having
over 30.000 inhabitants
13
Statistics of cities having over 30.000 inhabitants
14
Comparative statistics of 146 cities for specified years...
14
Governmental costs of cities and of the Nation
17
Comparative indebtedness of cities and of the Nation....
18
Cities having a population of over 30,000 i n 1916....-.
18
Methods employed in securing comparability of statistics.. •. 19-25
Differences in governmental organization
19
Custody and expenditure of money
20
• Accounting for administrative funds
20
Antiquated and diverse methods of classifying revenues
and governmental costs or receipts and payments
21
Collection of state and county revenues b y different gov
ernmental units
21
Methods employed in securing comparability of statisticsContinued.
Exclusive use of cash accounts by city comptrollers and
treasurers
Lack of proper accounts with materials and supplies
Confounding expenses and outlays with contingent lia
bilities incurred
Different methods of accounting for interdepartmental
services
,
Lack of accounting for depreciation
Faulty accounting for interest chargeable as outlay or ex
pense
Auditing claims after the close of the year to which they
relate
State supervision of municipal accounts as a factor de
creasing the difficulties of compilation
Introduction of improved accounts as a factor decreasing
the difficulties of compilation
r
21
22
23
23
24
24
25
25
25
ACCOUNTING TERMINOLOGY.
Page.
Accounts and accounting
26
Accounts
26
Accounting
26
Municipal accounting
26
Classification of financial data
26
Municipal financial programs and budgets
26,27
Municipal financial programs
26
Municipal budgets
27
Municipal appropriation encumbrances, expenditures, rev
enues, and borrowings
27-37
Municipal appropriation encumbrances
27
Municipal expenditures
27
Municipal governmental costs
27
Municipal expenses
27
Classification of municipal expenses
27
Municipal governmental expenses
,
27
Municipal commercial expenses
28
Municipal trust expenses
28
Classification of expenses for municipal statistics
28
Expenses of general departments
28
Expenses of public service enterprises
28
Municipal interest
28
Municipal outlays
28
Municipal ledger adjustments
29
Municipal expense ledger adjustments
29
Municipal expenditures for amortization of debts
29
Municipal expenditures for accumulation of special funds.
29
Municipal budget expenditures
29
Municipal revenue expenditures or charges
29
Municipal special assessment expenditures or charges. 29
Municipal bond expenditures or charges
30
Municipal nonbudget expenditures
30
Resources for meeting municipal expenditures
30
Municipal revenues
30
Classes of revenues referred to i n text
30
Municipal commercial revenues
30
Municipal trust revenues
.30
Municipal ordinary revenues
30
Municipal extraordinary revenues
30
Page.
Municipal appropriation encumbrances, expenditures, rev
enues, and borrowings—Continued.
Classification of revenues for municipal statistics
30
Taxes and the sovereign power of taxation
30
Subjects, objects, and methods of taxation
31
Classification of taxes
,
31
Property taxes
32
The general property tax
32
Special property taxes
32
Poll or personal taxes
33
Business taxes
33
License business taxes
33
Nonbusiness license taxes
33
Special assessments
33
Fines and forfeits
34
Escheats
34
Subventions and grants
34
Donations and gifts
34
Pension assessments
34
Fees and charges
34
Tolls
1.
35
Rates
35
Highway privilege dues
,
35
Major highway privilege dues
,
36
Minor highway privilege dues
,
38
Other revenues
36
Municipal borrowings
36
Funded borrowings
3$
R evenue borrowings
36
Special assessment borrowings
36
Municipal fund accumulations
35
Municipal revenue ledger adjustments
3$
Municipal receipts and payments
37-40
Receipts and payments in census statistics
37
Receipts
37
Payments
37
Municipal receipts and payments
37
Primary classification of municipal receipts and pay
ments
37
(3)
CONTENTS.
4
Page.
Municipal receipts and payments—Continued.
Municipal revenue receipts
Municipal nonrevenue receipts
Municipal governmental cost payments
Municipal nongovernmental cost payments
Significance of primary classification of municipal re
ceipts and payments
Secondary classification of municipal receipts and pay
ments
Municipal receiptsfromthe public
Municipal payments to the public
Municipal transfer receipts
Municipal transfer payments
Significance of the secondary classification of municipal
receipts and payments
Subordinate classes of municipal receipts and payments.
General transfer receipts and payments
Service transfer receipts and payments
Interest transfer receipts and payments
Investment transfer receipts and payments
Major transfer receipts and payments
Minor transfer receipts and payments
37
37
37
38
38
38
38
38
39
39
39
39
40
40
40
40
40
40
Municipal assets, properties, public improvements, liabilities,
and proprietary interests
40-43
Municipal assets
40
Municipal properties
40
Municipal public improvements
40
Municipal highway improvements
41
Accounts with assets, properties, and public improve
ments
41
Debts or debt liabilities
41
Trusts
41
Private trusts
« 41
Public or charitable trusts
41
Municipal debts or debt liabilities
42
The actual debts or debt liabilities of municipalities. 42
The nominal debts or debt liabilities of municipalities 42
The current debts or current debt liabilities of mu
nicipalities
42
The fixed or funded debts of municipalities
42
The floating debts or floating debt liabilities of mu
nicipalities
43
Gross and net debts
43
Municipal proprietary interests
43
Municipal reserves
, 43
DESCRIPTION OF GENERAL TABLES.
Page.
Number and character of general tables
Groups of cities
44
44
TABLE 1—
Year of incorporation as a city
Population
Area
44
44
45
TABLE 2—
Data included in table
.'
Descriptive terms used
Cities governed by mayor and council
Federal plan
Cities governed by commission
Commission-manager plan
Town government of Brookline, Mass
Mayor
City clerk
Comptroller and auditor
. Treasurer or chamberlain, and collector of revenue
Assessors
City attorney or solicitor
City engineer
,
45
45
45
45
45
49
49
49
49
49
49
50
51
51
TABLE 3—
Summary of all receipts and payments
Summary of cash balances
51
51
TABLE 4—
Summary of revenue receipts and governmental cost
payments
Summary of net and transfer revenue receipts and govern
mental cost payments
Divisions of the governments of cities
Diversity in revenue systems of the several states
Comparison of revenue receipts and all governmental
cost payments
Comparison of revenue receipts and payments for ex*
penses and interest
Comparative summary of the revenue receipts and gov
ernmental cost payments of 146 cities for specified
years: 1903-1916
Per capita net revenue receipts and governmental cost
payments
Revenues and governmental costs increasing with the
size of cities
Comparative summary of per capita net revenue receipts
and net governmental cost payments for specified
years: 1903-1916
Comparative summary of per capita net receipts from
principal revenues of 146 cities for specified years:
1903-1916
57
59
60
00
TABLE 6—
Character of table
Per cent distribution of revenue receipts, by cities
Proportional distribution of revenue receipts, by divi
sions of the governments of cities
*..
Comparative summary of the per cent distribution of net
revenue receipts of 146 cities for specified years: 19031916
Comparative summary of the per cent distribution of net
governmental cost payments of 146 cities for specified
years: 1903-1916
Per cent relation of revenue receipts to governmental cost
payments
v
61
61
61
61
62
62
TABLE 7—
51
51
53
55
55
55
56
TABLE 5—
Per capita revenue receipts and governmental cost pay
ments
57
Pate.
TABLE 5—Continued.
Character of table
Receipts from the general property tax
Receipts from special property taxes
Connecticut
Delaware
Maryland
.
Massachusetts
Michigan
Minnesota
Missouri
New Hampshire
New Jersey
New York
Ohio.
Rhode Island
Wisconsin
63
63
63
64
64
, 64
64
64
64
64
65
Q§
J
,
65
J
65
65
[[[ 6 5
CONTENTS.
5
page.
TABLE 7—Continued.
Page. TABLE 16—
Receipts from poll taxes
65
Municipal service enterprises
94
Receiptsfromtaxes on the liquor traffic
65 TABLE 17—
Receipts from business taxes other than on the liquor
Payments for interest on city debts
95
Increase in actual and relative payments for interest
95
traffic
65
Exceptional payments for interest by Massachusetts
Receipts from license taxes on dogs
66
cities
96
Receipts from general license taxes
67
Receipts from permit taxes
70 TABLE 18—
Payments for outlays
96
Receipts from special assessments
71'
Receiptsfromspecial assessments for expenses
71 TABLE 19—
Summary of nonrevenue receipts
97
Receipts from special assessments for outlays
71
Summary of nongovernmental cost payments
97
Receiptsfromspecial charges for outlays
71
Secondary classification of nonrevenue receipts and non
Receiptsfromfinesand forfeits
71
governmental cost payments
« 97
Receipts from escheats
71
TABLE 20—
TABLE 8—
Receiptsfromsubventions and grants
Receiptsfromdonations, gifts, and pension assessments..
71
71
TABLE 9—
Classification of general departmental receipts
Character of receipts tabulated as from general depart
mental earnings
'.
Receipts from fees and charges.
Receiptsfromrents and sales
Receipts from other sources.
75
75
76
76
76
TABLE 10—
Receipts from major highway privileges
Receiptsfromminor highway privileges
Receipts from rents of municipal investment properties..
Receipts from interest
76
78
80
80
,
80
81
Payments for general departmental expenses
Imperfect statements of expenses
*
Comparability of statistics of expenses of 1916 with those
of previous years
Payments for expenses of miscellaneous general executive
81
82
TABLE 12—
offices
Payments for expenses of register of deeds and mortgages..
Payments for expenses of inspection for protection to.
person and property
Payments for expenses of miscellaneous protection to
person and property
Payments for miscellaneous expenses
Payments for city pensions and gratuities
Payments for judgments and claims for personal injuries..
Payments for undistributed expenses
Exceptional payments for expenses by Massachusetts
cities
Comparative summary of payments for general depart
mental expenses of 146 cities for specified years: 19031916
82
Payments for the principal general departmental ex
penses, total and per capita
Expenses increasing with population of cities
Comparative summary of the per capita net payments for
general departmental expenses of all cities for. speci
fied years: 1903-1916
84
Receipts which increased and payments which decreased
indebtedness
Transfer receipts and payments on debt account
Receipts from and payments to the public on debt account.
Transactions which increased the debts of Massachusetts
cities to the state
Transactions which decreased the debts of Massachu
setts cities to the state
98
98
98
99
99
Per cent distribution of payments for the principal gen
eral departmental expenses, by object of payment
Comparative summary of per cent distribution of general
departmental expenses of all cities for specified years:
1903-1916
Counterbalancing receipts and payments
General transfer and iuterdivision agency receipts and
payments...
99
99
TABLE 23—
Summary of all receipts, payments, and cash balances, by
divisions and funds of city government
99
Date of close of fiscal year.
100
Sinking funds of two distinct types
Transactions of sinking funds
100
101
TABLE 25—
84
85
88
89
89
90
90
90
90
91
91
TABLE 14—
92
92
TABLE 15—
98
TABLE 21—
TABLE 24—
82
TABLE 13—
Payments for expenses of public service enterprises
98
98
TABLE 22—
TABLE 11—
Public service enterprises
Receipts of public service enterprises
Receiptsfromthe sale and payments for the purchase of
investments
Transfer of investments
Receipts from the sale and payments for the purchase of
supplies
93
Public trust funds for municipal and nonmunicipal uses. 102
Transactions of public trust funds for municipal uses..... 102
TABLE 26—
Amount of specified assets and value of public properties
at close of year
Assets of sinking funds
Assets of public trust funds for municipal uses
Assets of investment funds, and value of miscella
neous investments
Assets of public trust funds for nonmunicipal uses..
Assets of private trust funds
103
103
103
103
104
104
TABLE 27—
Value of properties employed or held for specified pur
poses
104
Valuation of municipal properties
104
Value of properties of general departments
105
Value of properties of municipal service enterprises
105
Value of properties of public service enterprises
105
TABLE 28—
Gross and net indebtedness of cities
Indebtedness classified by the governmental unit by
which incurred
Indebtedness classified by character of outstanding debt
obligations
Indebtedness classified as funded
Indebtedness classified as
floating
Special debt obligations to public trust funds
107
107
108
108
108
108
CONTENTS.
6
TABLE 28—Continued.
*ag«Indebtedness of Massachusetts cities to the state
108
Indebtedness classified as current
109
Indebtedness classified by creditor
109
Indebtedness classified by purpose for which incurred— 109
Increase during year in two classes of debt, and in sink
ing fund assets
HO
Per capita indebtedness
HO
Increase of indebtedness with size of cities
HO
TABLE 29—
Funded, floating, and special assessment indebtedness,
classified by purpose for which incurred
Ill
Comparison of funded, floating, and special assessment
indebtedness with the value of municipal properties... 112
TABLE 30—
*■«••
Debt classified by rate of interest
Nominal and actual rates of interest
113
113
TABLE 31—
Far value of debt obligations issued and redeemed dur
ing the year
■ H3
TABLE 32—
Assessed valuation of property
Reported basis of assessment in practice
Per capita assessed valuation
Tax rates
Cities with two or more tax rates
Special property taxes
Tax levies
114
114
114
115
« 115
120
121
GENERAL TABLES.
Fas*.
1.—Year of incorporation, population, and area: 1916
;•-. 125
2.—Specified city officials—Number, terms of office (in years), methods of election (by wards or at large), and annual salaries:
128
1916
136
TABLE 3.—Summary of receipts, payments, and cash balances: 1916
140
TABLE 4.—Summary of revenue receipts and governmental cost payments, by divisions of city government: 1916
160
TABLE 5.—Per capita revenue receipts and governmental cost payments: 1916
163
TABLE 6.—Per cent distribution, by principal classes, of revenue receipts and governmental cost payments: 1916
166
TABLE 7.—Revenue receipts from taxes, special assessments, fines, forfeits, and escheats: 1916
172
TABLE 8.—Revenue receipts from subventions, grants, donations, gifts, and pension assessments: 1916
TABLE 9.—Revenue receipts from earnings of general departments, by principal divisions of the general departmental service: 1916. 176
TABLE 10.—Revenue receipts from highway privileges, rent of investment properties, and interest: 1916
194
TABLE 11.—Revenue receipts from earnings of public service enterprises: 1916
197
TABLE 12.—Governmental cost payments for expenses of general departments, by principal divisions and subdivisions of the general
departmental service: 1916
200
TABLE 13.—Governmental cost payments for expenses of general departments, by principal divisions of the general departmental
230
service—Total and per capita: 1916
TABLE 14.—Per cent distribution of the expenses of general departments, by principal divisions of the general departmental service:
236
1916
239
TABLE 15.—Governmental cost payments for expenses of public service enterprises: 1916
TABLE 16.—Municipal service enterprises—Payments for outlays and expenses, offsets to payments for expenses, and undistributed
expenses or gains: 1916
242
TABLE 17.—Governmental cost payments for interest: 1916
.'
244
TABLE 18.—Payments for outlays, by principal divisions of governmental service: 1916
248
TABLE 19.—Summary of nonrevenue receipts and nongovernmental cost payments: 1916
254
TABLE 20.—Nonrevenue receipts from the sale of investments and supplies and nongovernmental cost payments for their purchase:
1916
257
TABLE 21.—Nonrevenue receipts which increased and nongovernmental cost payments which decreased municipal indebtedness:
1916
260
TABLE 22.—Miscellaneous nonrevenue receipts and nongovernmental cost payments: 1916
266
TABLE 23.—Receipts, payments, and cash balances, by divisions and funds of city government: 1916
, 269
TABLE 24.—Sinking funds—Receipts and payments: 1916
302
TABLE 25.—Public trust funds for municipal uses—Net revenue receipts and net governmental cost payments, and excess of transfer
receipts over transfer payments: i916
305
TABLE 26.—Amount of specified assets and value of public properties at close of year: 1916
308
TABLE 27.—Value at close offiscalyear of properties employed or held for specified purposes: 1916
314
TABLE 28.—Total and per capita of all debts, and of the principal classes thereof, at close of year, together with changes during the
year in funded andfloatingdebt, net debt, and sinking fund assets: 1916 w
320
TABLE 29.—Funded and special assessment debts at close of year, classified by purpose for which incurred: 1916
! . . . ! 326
TABLE 30.—Funded andfloatingdebt obligations, special assessment bonds and certificates, and revenue bonds, notes, and interest*
bearing warrants, classified by rate of interest: 1916
332
TABLE 31.—Par value of debt obligations issued and redeemed during the year: 1916
* . . . . 338
TABLE 32.—Assessed valuation of property, basis of assessment, and taxes levied: 1916
" l l l . " . ^ ! " . ! 342
TABLE
TABLE
DIAGRAMS.
DIAGRAM 1.—Population in cities having a population of over 30,000 and outside such cities for specified years: 1790-1916
DIAGRAM 2.—Per cent of total population in cities having a population of over 30,000 and per cent outside such cities for specified
years: 1790-1916
\
DIAGRAM 3.—Net governmental cost payments of 146 cities and of the Nation for specified years: 1903-1916
J. •.!!!!!!!!!
DIAGRAM 4.—Per capita net governmental cost payments of 146 cities and of the Nation for specified years: 1903-1916 / . . . . 1. \ \. \
DIAGRAM 6.—Per capita net indebtedness of 146 cities and of the Nation for specified years: 1903-1916
!!!!"!♦
Page.
14
14
17
17
18
CONTENTS.
7
Pag*.
DIAGRAM 6.—Revenue receipts and payments for expenses and interest and for outlays in groups of cities with specified excess of
revenue receipts over payments for expenses and interest: 1916
DIAGRAM 7.—Per capita revenue receipts and per capita payments for expenses and interest and for outlays in groups of cities with
specified excess of revenue receipts over payments for expenses and interest: 1916
DIAGRAM S.—Net revenue receipts and net governmental cost payments of 146 cities for specified years: 1903-1916
DIAGRAM 9.—Per capita net revenue receipts and governmental cost payments for groups of cities with specified population: 1916..
DIAGRAM 10.—Per capita net revenue receipts for cities with highest and lowest per capita in groups of cities with specified popu
lation: 1916
DIAGRAM 11.—Per capita net governmental cost payments for cities with highest and lowest per capita in groups of cities with specified
population: 1916
,
DIAGRAM 12.—Per capita net payments for governmental costs, by principal classes, of 146 cities for specified years: 1903-1916...
DIAGRAM 13.—Per capita net revenue receipts, by principal classes, of 146 cities for specified years: 1903-1916
DIAGRAM 14.—Per cent distribution of net receipts of 146 cities from the several sources of revenue for specified years: 1903-1916...
DIAGRAM 15.—Per cent distribution of net governmental cost payments of 146 cities for specified years: 1903-1916
DIAGRAM 16.—Per capita payments for specified general departmental expenses by groups of cities with specified population: 1916.
DIAGRAM 17.—Per capita payments for the general departmental expenses of all cities for specified years: 1903-1916
DIAGRAM 18.—Per cent distribution of principal general departmental expenses of all cities for specified years: 1903-1916
DIAGRAM 19.—Net revenue receipts and net governmental cost payments for expenses and outlays of water supply systems of 146
cities for specified years: 1903-1916
„...:
DIAGRAM 20.—Per capita net indebtedness of all cities for specified years: 1903-1916
;
DIAGRAM 21.—Per capita net payments for interest of all cities for specified years: 1903-1916
\
DIAGRAM 22.—Per cent of governmental cost payments for interest of all cities for specified years: 1903-1916
DIAGRAM 23.—Per capita payments for general departmental outlays of all cities for specified years: 1903-1916
DIAGRAM 24.—Gross debt, at the close of the year, of 146 cities for specified years: 1903-1916
DIAGRAM 26.—Per capita gross debt, at the close of the year, of 146 cities for specified years: 1903-1916
DIAGRAM 26*—Per capita net indebtedness of 146 dties for specified years: 1903-1916
-.
DIAGRAM 27.—Per capita sinking fund assets of 146 cities for specified years: 1903-1916
~
DIAGRAM 28.—Per capita gross and net indebtedness of groups of cities with specified population: 1916
DIAGRAM 29.—Per capita net indebtedness of cities with highest and lowest per capita in groups of cities with specified population:
1916
'
56
56
'57
59
60
60
60
61
62
62
91
92
93
93
96
96
96 .
97
107
107
108
108
110
Ill
MAP.
Page.
Location of cities in the United States having a population of over 30,000 at the middle of thefiscalyear 1916
facing..
18
LETTER OF TRANSMITTAL
DEPAKTMENT OP COMMERCE,
BUREAU OF THE CENSUS,
WasMjigton, D. C, December SO, 1916.
SIR:
I transmit herewith tho annual report of the Bureau of the Census onfinancialstatistics of cities haying a
population of over 30,000, showing in detail the financial transactions of 213 cities for the fiscal year 1916,
the assessed valuation of taxable property in those cities and the taxes levied thereon during that year, and
their indebtedness and assets at the close of that year. The financial transactions of these cities havjB been
analyzed and are so presented as to show, both for the whole city and for its important departments, the net
rovonuo collected, the net cost of conducting municipal business, and the indebtedness incurred for meeting
this cost.
The introduction calls attention to the diversity of organization and accounting in American cities, and
describes tho methods of harmonization employed by the Bureau of the Census in these particulars. It also
presents definitions of tho terms employed in the classification of financial data, with the hope that the con*
tinued discussion of these important subjects may lead to a greater uniformity in the use of technical accounting
terms and to a clearer understanding of the administrative problems that confront those charged with the
business administration of our larger cities.
This report was prepared under tho supervision of Starke M. Grogan, chief statistician for statistics of states
and cities, Arthur J. Hirsch, chief of division, and Lemuel A. Carruthers, expert special agent. The text dis
cussion was prepared under the immediate supervision of Morris J. Hole.
Respectfully,
SAM. L. SOGERS,
Director of the Census.
To Hon.
WILLIAM C. REDFIELD,
Secretary of Commerce.
W
FINANCIAL STATISTICS OF CITIES
1916
(ii)
FINANCIAL STATISTICS OF CITIES HAVING A POPULATION
OF OVER 30,000: 1916.
INTRODUCTION.
CHAKACTEIt
AND IMPORTANCE OP MUNICIPAL STA
TISTICS.
SCOPE OP REPORT.—Tho present report of the Bu
reau of the Census is practically limited to a presenta
tion of statistics of the financial transactions during
the fiscal year 1016 of the 213 cities each of which
had a population of over 30,000 at the middle of the
fiscal year reported, and of thefinancialcondition of
those cities at the close of the fiscal yeaT. In the
case of Los Angeles, Cal., however, the data for the
county are for tho fiscal year closing June 30, 1915.
This is due to the fact that at the time of the close
of the field survey preparatory to this report the sta
tistics for the fiscal year closing June 30, 1916, were
not available, and it was not practicable to delay the
publication of the report until the desired data could
be compiled. The purpose of including a part of the
data for certain counties is set forth on page 54. The
report presents statistics as accurate and as compar
able as it has been feasible to compile from the records
of the cities, relating to a number of subjects, the
principal of which are (1) the total and per capita
receipts from revenues, and from the principal classes
thereof; (2) the total and per capita payments for
expenses, interest, and outlays, and for each of the
principal classes of expenses and outlays; (3) the total
value of municipal properties; (4) the total and per
capita municipal indebtedness; and (5) the total and
per capita assessed valuation of property subject to
taxation.
INCREASE IN THE NUMBER AND POPULATION OP
CITIES HAVING OVER 30,000 INHABITANTS.—The
growing importance of a report such as that described
above is shown by one of the most striking social facts
of the last century—the greater increase in the pop
ulation of cities than in that of smaller places or of
farming communities. In 1790, when the first cen
sus of population was taken, the United States had
but one city with a population of over 30,000. That
was New York, N. Y., which at that time had 33,131
inhabitants. The two cities which ranked next to
New York in population were Philadelphia, Pa., with
28,522 inhabitants, and Boston, Mass., with 18,320.
In 1790 the national population numbered 3,929,214,
and the population of New York City constituted
only 0.8 per cent of that of the Nation. Sixty years
later, in 1850, when the population of the country
numbered 23,191,876, there were 19 cities each having a
population of over 30,000. The largest of these was
New York, with a population of 515,547. The 19 cities
had an aggregate population of 1,703,302, which con
stituted 7.3 per cent of the national population. At
the end of the second 60 years, in 1910, the cities of
the United States each having a population of over
30,000 numbered 184 and had an aggregate popula
tion of 27,316,407., This was 29.7 per cent of the
91,972,266 inhabitants of continental United States.
In 1910 the population of the Nation was twenty-three
and four-tenths times its population in 1790, while
the number domiciled in cities of over 30,000 inhabi
tants was eight hundred and twenty-four and fivetenths times as great as the number of those dwelling
in the one city of that size 120 years before. The
population of the cities of the size here considered
increased from 1790 to 1910 more than thirty-five
times as fast as did the population of the Nation,
exclusive of its outlying possessions. Table I, which
follows, exhibits the population of the Nation, exclusive
of outlying possessions, and the number and popula
tion of cities each having over 30,000 inhabitants, as
the same are reflected in the enumeration of the Federal
census at each census year beginning with 1790 and
ending with 1910. There is included in the same table
the number of cities each of which at the middle of
the fiscal years 1915 and 1916 had an estimated popu
lation of over 30,000, and the total estimated popula
tion of such cities.
Table I
NATION.
CITIES HAVING A POPULATION OF
OVEB *>,000.
Population.*
YEAS.
Population.^
Number.
Total.
1916
1915
1910.
1900.
1S90
1880.
1870.
I860.
1850
1840
1830.
1820.
1810.
1800.
1790.
;
101,208,315
99,590,321 !
91,972,206
75,991,575
62,947,714
50,155,783
38,558,371
31,443,321 j
23,191,876!
17,069,453
12,866,020
9,638,453
7,239,881
5,308,483
3,929,214 1
213
204
184
135
103
63
**
26
19
8
4
4
1
32,267,415
31,168,150
27,316,407
19,050,921
12,612,389
7,677,766
5,210,397
3,246,736
1,703,302
784,323
501,434
293,544
230,437
101,735
33,131
Percent
of
national.
31.9
31.3
29.7
25.1
20.0
15.3
13.5
10.3
7.3
4.6
3.9
3.0
3.2
1.9
0.8
I Population shown for 1916 is the estimate as of January 1,1916; for 1915 it is the
estimate as of January 1,1915; for each of the other years the population Is that
shown by the Federal census.
« Population shown for 1916 and that for 1915 are estimates as of the medial dates
of fiscal years of the several cities; for each of the other years the population is that
shown by the Federal census.
(13)
FINANCIAL STATISTICS OF CITIES.
14
The number of cities given for each census year is
the number of those with separate organizations at
the time of enumeration. Of those cities, it should
be mentioned that Brooklyn, N. Y., which was a
separate municipality of over 30,000 inhabitants for
each census year from 1840 to 1890, was consolidated
with New York, N. Y., prior to 1900; and Allegheny,
Pa., which is included in the table as a separate city
from 1860 to 1900, was consolidated with Pittsburgh
prior to 1910.
The number and total population of cities having
over 30,000 inhabitants at the middle of the fiscal
year 1916 in each of the nine geographical divisions
are shown in Table II, which follows:
Table I I
GEOGRAPHIC DIVISION.
i
Cities.
Population.
213
32,267,415
34
49
43
20
20
11
13
7
16
3,376,718
11901,436
7,065,419
2/654,042
2,122,411
991,144
1,208,211
557,825
2,387,209
In Diagram 1 are presented, for each census year
and for the years 1915 and 1916, the relative popula
tion of continental United States and that of cities
each of which had over 30,000 inhabitants. In Dia
gram 2 are shown, for each of the census years and for
1915 and 1916, the percentages of the national popula
tion residing in the cities here referred to, and the per
centage of national population residing outside these
cities.
DIAGRAM 1.—POPULATION IN CITIES HAVING A POPULATION OF
OVER 30,000 AND OUTSIDE SUCH CITIES, FOB SPECIFIED YEARS:
1790-1916.
1916
1815
I0IO
1000
1880
1880
00
y//A^////v/////////y//////////////^^^^
v///////s////sMmMmzmmmmmmm^mm\
x//xx/////xx#,%^^
Y////////.W////JW////SZ7///jm^^^
Y///ssw//s/////////y//////s^^^^
yy/yvyyyyyyyyy/yyyyyyyyyyyyAW/yyyyyyyA
1870*2
I860
I860 W///Y^Y/////M
1840
I860
1820
1810^^3
Q Z Z 3 one* WITH «o.ooo OR'MORE POPULATION
1800
J POPULATION OUTSIDE SUOH CITIES
1780 E3
DIAGRAM 2.—PEB CENT OF TOTAL POPULATION IK CITIES' HAVXKOA POPULATION or OVEB 30,000 AND P E B CENT OUTSIDE SUCH:
CITIES FOB SPECIFIED YEABS: 1790*1916.
pen GENT
40
109
I00>
«0
'v///y/////y///////^////^//
lore 'ssssss/ssss/sssi0^:<0zt^%i0Z0.fm^
J0I6 S/////S/////S//'//////////////M^^
1910 /yyyyyyyyyyyyyy//yy/yyy/yyyyyyyyyy/yyyyyyyy/yyyyyyy//yyyy^
1900 '///////////:mw//////7////m^
1890 '/////////W//////?//////////^^^^^
1880 Y/////sw?/jm?ys?////////^^^^^^
1870 v/////%mw////At,my////7/s/^^^
1880 YYYY, W/////AV////////////^^^^^
1860 ///yjy///////////////^^^^^^
1840 '/:w//////////,?////////^^^^
1880 V7/////////////s?/////M^^
1820 '/y//////////////r///w^^
1810 \Yy////sy////////7////M^^^
1800 \v/yyyyyAyyyyyyy/yyyyy/yyAwyyyyy//yyyyyyyyyyyyyyy/yyyyyyy^
1780 wyyyyyyyyyyyyyyyyyyyyAyyyyyyy/yyyyyyyy/yyyyyyy^
taZJgPEtt'C&iTM
CITiet WITH 40.000 OR MOfK POPULATION
J PER CENTOUTIIOE tUGH CITlCf
COMPARATIVE STATISTICS OP 146 CITIES ron
MILLIONS
40
STATISTICS OP CITIES HAVING OVEB 30,000 INHABI
TANTS.—The unprecedented increase in the number
and the actual and relative population of cities having
over 30,000 inhabitants has given rise to many and
grave governmental problems. To assist in the solu
tion of these problems, so far as the same could be done
by the aid of exact statistical information, Congress
in 1898 authorized the Department of Labor to com
pile and publish annually the statistics of cities hav
ing a population of over 30,000. Later, after the
establishment of the Department of Commerce and
Labor, the compilation of these statistics was trans
ferred by executive order to the Bureau of the Census,
and this office published its first statistics on this sub
ject for the year 1902. Similar statistics have beea
compiled and published for each succeeding year ex
cept 1914.
SPECI
the 213 cities to which this volume
relates, statistics have been presented in all of the
reports mentioned for only 146 cities. In this state
ment of numbers the two cities of Pittsburgh and
Allegheny^ Pa., which were consolidated into the
present city of Pittsburgh, are counted as one for all
years. The growth in population of the 146 cities for
which the Bureau of the Census has thus compiled
comparable statistics is shown in Table HI, which
follows. Thefiguresof this table are those used i a
calculating the per capita amounts as shown in the
annual reports for the several years; revised estimates
are given in Bulletins 122 and 133 issued by the Bu
reau of the Census.
FIED YEABS.—Of
INTRODUCTION.
T a b l e 111
15
ESTIMATED POPULATION.
City
number,
1916.
STATE AND CRT.
At medial date.
1913
1911
1909
1907
1905
1915
1916
1903
1
29,572,733
ALABAMA:
33
111
147
ARKANSAS:
Little Hock
CALIFORNIA:
COLORADO:
CONNECTICUT:
Hartford
Waterbury.
DELAWARE:
Wilmington.
DISTRICT or COLUMBIA:
FLORIDA:
"
GEORGIA:
Atlanta
ILLINOIS:
East St> Louis
INDIANA:
KANSAS:
Kansas City. ,.»».......»»...«....*»..«».
KENTUCKY:
LOUISIANA:
MAINE:
MAEYLAND:
MASSACHUSETTS:
1
i
1
Lowell
Salem
Somervllle
Springfield
♦
Worcester.
MICHIGAN:
MINNESOTA:
8t.Paul
MISSOURI:
MONTANA:
Butt©
1
164,165
55,332
42,154
28,111,209 1 26,788,019 1 25,108,590
158,200
54,610
41,024
142,295
52,684
39,032
. 23,107,777
21,973,431 120,869,155
68,600
51,250
37,888
47,097
43,642
41,847
44,640
42,164
39,760
41,302
38,7161
42,036
72,6701
30,732
116,420
70,386
30,152
355,019
42,087
40,686
32,884
116
55,158
63,811
52,464
47,456
44,844
10
30
98
12
489,589
194,703
61,806
459,762
452,140
186,902
62,717
'452,255
412,466
175,201
60,628
440,995
347,550
159,601
46,581
425,982
290,868
115,459
43,330
410,343
CO
24
253,161
245,523
237,885
222,611
207,112
153,524
150,317
147,111
48
55
38
76
119,220
109,452
147,095
84,745
116,075
107,521
144,505
82,517
112,144
105,107
141,915
80,289
105,854
101)247
136,735
75)833
99,801
97,2251
131,337
71,191
86,487
98,484
123,427
63,696
82,061
93,160
119,027
60,100
77,635
87,836
114,627
56,521
31,311
70
93,713
92,609
90,953
88,745
86,444
86,420
83,860
81,300
17
361,329
356,028
348,077
837,476
326,430
312,548
302,883
293,217
86
73,137
70,173
67,209
63,346
53,608
438,049
•35,301
31,798
32
128
92
184,873
49,848
68,361
179,292
49,451
67,917
173,713
49,057
67,473
161,515
41,236
65,592
135,916
40,899
64,725
107,265
43,739
69,880
102,702
42,511
67,311
96,550
41,283
64,741
2
88
109
90
173
117
105
2,447,845
72,105
37,651
70,732
36,775
53,761
59,868
2,397,600
69,502
36,934
70 006
36,741
52,337
58,221
2,344,018
66,899
36,396
69,280
36,696
50,914
56,476
2,142,156
56,682
34,198
62,095
36,557
44)240
48,799
2,107,620
42,530
32,657
67,704
89,583
36,701
39,631
87
84
23
95
99
72,125
74,352
265,578
67,030
64,806
71,284
72,423
259,820
65,114
63,529
70,443
70,500
253,668
63,198!
62,252!
70,723
66,098
240,530
59,380
59,700
68,747
60,925
228,690
52,087
57,316
65,282
52,219
227,698
46,005
53,707
63,132
40,975
212,198
43,204
61,903
61,482
48,031
197,555
40,327
38,611
129
64
159
113
48,207
99,757
39,687
65,960
46,537
97,304
39,465
54,470
45,553
94,238
39,206
52,608
43,764
88,821
'38,494
49)398
42,495
84,592
39,065
46,600
• 41,614
• 81,020
444,198
444)088
•39,797
•75,626
•41)941
•40)952
67
130
96,8541
47,914
94,271
47,102
91,687
46,290
•85,679
'43,684
74,798
43,531
• 80,622
•42,792
110
28
56,520 j
236,379
55,896
234,482
55,272
233,216
54,024
227,445
52,720
222,293
50,495
229,599
• 67,614
• 37,641
45,877
222,660
37,768
65,754
38,094
• 33,111
•59,919
• 38,959
44,750
215,722
300,625
2,245,404
61,693
35,320|
67,828!
36,628
48,068
53,484
1,990,750
39,385 |
31,713
65,026
38,632
34,621
38,234
1,873,880
36,239
30,769
62,348
37,680
33,361
36,211
16
366,484
361,221
355,958
345,433
334,470
318,652
309,630
101
63,014
62,161
61,308
59,602
57,824
56,003
64,330
52,656
7
584,605
579,590
574,575
564,545
554,095
561,120
546,217
531,313
5
»
746,084
65 604
111,997
43,979
126,904
41,091
47J774
63,968
98,197 1
112,124
100,316
50 067
114,454
43,085
47J778
85)460
102,089
35930
160,291
734,747
63,901
110,685
1*32,452
125,443
40,454
47071
62,751
95,834
111)004
98,207 |
48,979
110,941
42,455
46,994
83,881
100,148
35604
157,499
722,465
62,340
109,045
*» 32,452
123,082
39,870
46,368
61,635
93,471
109)885
96,099
47,892
107,766
4l)825
46,210
82,302
97,654
35,305
154,941
688,012
59,092
106,643
»31,275
122,593
38,997
45,646
59C03
89,753
109,009
92,332
45,956
102,099
40,531
45)176
79,177
92,675
35,061
150,336
657,312
55,275
103,531
32,452
116,906
36,978
43,005
56,377
83,096
104,148
87,166
43,280
92,718
39,280
42,626
75,830
86,210
33,678
142,835
4609,175
4 50,886
4 99,653 !
4 38,575
4106,121
4 33,617
4 38,092
4 51622
4 73,046
^95 157
4 80,453
439,786
479,130
4 38)123
438,295
4 72,323
4 78,132
430940
4132,020
9
44
115
563,250
126,392
55,228
546,183
1238G0
64)401
620,586
120,695
53,161
493,039
116,037
51,311
447,484
110,060
49,929
• 367,494
• 101,832
•49,808-
71
18
27
91,013
353,460
24l)999
89,331
343466
236,766
86,749
333,472
231,533
81,818
311,182
219,136
76,038
294,330
.211,563
4 60,731
4 285,676
4 210)606
07
142
43
153 !
132
100
66
52
63
127
50
145
131
75
62
179
35
194
21
77
4
146
NEBRASKA:
172,110
56,295
42,908
28,843,8011
136
34 J
33,124
292,278
84,361
749,183 1
32,040
284,667 1
83,132
v 737,4971
32,664
273,943
81,450
723,347 I
43,004
42,497
41,150
45,000
163,200 I
45,515
133,274 |
45,258
131,093 I
31,935
241,767
77,403
677,123 j
37,270
185,479
120,504
661,666 1
34,063
179,272 1
115,479 1
636,973
57,397
214,112
172,038
30,847
173,064
110,470
612,279
30,917
38,660
45,492
41,757 I
88,023
44,488
126,731 1
43,635
122,187 1
49,590
127,768 1
46,874
120,56S 1
44,158
113,3Ci
32,296
253,009
»78,927
700,707
Noxx.—For all footnotes see page 16.
604,618
•505,380
43,843
•47,794
98,444
• 97,434
35,920
•37,289
•105,762
114 004
•33,021
34,378
•37,830
38,987
•49,934
48,736
•70,050
67,932
•94,889
100,150
•77,042
72,350
•38,037
36,853
• 74,362
68,955
•36,827 1
36,350
37,504
•37,627
68,090
• 60,272
67,423
•73,540
32,713
•30,967
•128,135 1
128,552
u 309,610
• 325,563
• 97,756 1 u 93,679
•47,676 1 »45,543
•64,942 1
•261)974 1
•197)023 L
FINANCIAL STATISTICS OF CITIES.
16
KSTDfATED POPULATION.
T a b l e IH—Continued.
STATS AND CITT.
City
number,
1916.
At medial date.
1918
1916
NEW
NEW
HAMPSHIRE:
Manchester....
JERSEY:
Atlantic City..
Bayonne
Camden
Elizabeth
Hoboken.
Jersey City....
Newark
Paterson
Trenton.
NEW
,
YOKE:
Albany
Auburn
,
Binghamton....
Buffalo
Elmira.
,
New York
Rochester
,
Schenectady....
Syracuse
,
™y
Utiea
Yonkers..
,
OHIO:
Akron..........
Canton.
Cincinnati
Cleveland
Columbus
Dayton
,
^
Youngstown....
Portland
1909
81
76,059
75,635
74,311
71,663
63,904
65,989
63,417
55,806
68,352
104,319
85,620
76,483
299,615
399,000
70,377
137,403
109,609
,53,952
66,041
102,465
83,480
75,364
293,403
389,106
67,643
135,339
107,223
52,098
62,960
100,581
80,272
73,834
237,709
379,211
63,542
132,236
104,451
48,271
68,837
97,303
76,553
71,523
276,474
363,377
53,971
129,037
99,946
44,613
53,160
92,532
71,133
69,452
261,4S2
335,949
51,733
123,075
941517
441,495
« 46,073
<S6,334
«63,860
* 67,709
4 243,205
« 295,979
« 41,761
«114,072
4 83,529
•37,593
•42,262
•83,363
•60,509
•651463
• 232,699
•283 239
•37,837
.•111,529
•84,180
61
172
US
11
167
1
25
69
37
80
78
103,580
37,166
53,082
464,916
37,968
5,468,190
250,747
95,265
152,534
77,738
83,876
96,610
102,961
36,723
52,191
457,723
37,816
5,333,539
245,077
91,012
149,353
77,560
82,060
102,344
36, OH
51,300
446,889
37,664
5,198,888
99,813
34,233
47,433
415,314
36,915
4,629,310
211,664
70,203
133,723
76,715
72,435
76,502
«??,26S
86,305
146,430
77,382
80,246
90,156
100,969
35,199
49,763
435,315
37,535
4,956,865
227,103
76,447
142,124
76,947
77,083
84,361
79
106
14
6
29
45
124
31
59
59,139
406,706
657,311
209,722
125,509
50,804
187,840
104,489
80,291
57,426
402,175
639^431
204,567
123,794
50,058
134,126
100,593
77,624
55,713
398,452
622,699
199,417
122,079
49,314
180,412
89,949
72,290
52,287
378,155
580,393
187,674
118,649
47,822
172,934
83,165
66,733
43,927
360,454
533,374
163,350
100,327
44,633
165,247
76,245
52,073
33,972
347,123
475,864
148,722
103,243
54,402
155,237
61,516
22
271,814
259,582
246,589
222,442
190,017
112,757
104,141
102
109
154
85
89
96
126
135
155
3
61,914
57,606
40,935
73,810
70,754
66,601
50,512
46,749
40,351
60,297
56,553
40,474
53,765
53,393
39,093
63,212
65,710
57,766
47,933
43,635
37,224
1,580,248
542,470
93,164
133,165
63,987
46,091
50,652
51,237
39,134
<5,302
61,075
53,833
46 715
42,032
35,620
1,526,336
627,694
94,555
127,503
65,742
43,702
42,618
43,878
33,670
61,202
56,663
44,340
43,078
44,851
33,464
1.466,403
»53l,527
93,171
121,343
61,521
40,079
40,571
45,557
37,333
58,783
54,807
42,160
46,134
42,024
35,429
1.417,062
"507 009
89,111
116,111
58,721
38,253
53,664
230,693
39,594
50,142
219,715
37,060
* 45,041
4207,850
4 33,792
•43,381
•193,635
•32,198
PENNSYLVANIA:
AJlentown
,
Altoona..........
Chester.
,
Erie.
,
Harrisburg.
Johnstown....^,
Lancaster
McEeesport.....
Newcastle......
Philadelphia....
Pittsburgh^....
Reading!;.
Scranton
Wilkes-Barre....
York.
,
Pawtncket
Providence.
Woonsocket.....
^Charleston
Chattanooga....
Knoxville.
Memphis.
..Nashville
TEXAS:
Pallas.
Galveston..!!!"
Houston
San Antonio....
UTAH:
^ Salt Lake City..
VIRGINIA:
Norfolk
_ Richmond
41433
108
26
143
58,156
248,791
43,355
56,901
243,856
42,350
55,646
240,156
41,346
104
60,427
60,121
59,815
59,203
58,564
56,402
56,233
107
166
58,201
38,206
146,113
115,978
56,702
37955
143,231
114,899
55,578
37,549
140,351
113,822
46,100
36,799
133,231
111,666
43,634
36,017
116706
109,619
34,416
36,620
123,799
105,278
34,179
35,482
121,235
84,227
46
151
56
47
121,277
41,207
108,172
121,274
113,525
40,420
104,726
116)890
107,369
39,503
89,721
110,679
96,075
37,930
82,913
101,911
87,606
36,931
75,949
92,777
54,333
35,224
59,963
64,275
62,248
33,484
56,300
61,146
51
113,567
109,736
105,713
97,331
87,330
62,216
58,914
73
36
88,844
154,841
87,308
135,061
85,005
133,185
81,935
129,721
66,492
116,053
63,530
106,227
58,006
86,830
19
41
57
330,834
142,990
108,094
313,029
135,657
103,418
295,226
128,327
98,742
259,615
113,661
89,392
221,491
98,947
76,329
144
43,237
42,957
42,537
41,978
41,396
41,929
41,053
204
13
182
137
140
31,522
423,062
35,460
45,507
45,050
31,367
419,589
34,976
44,528
44,109
31,212
403,683
34,613
43,549
43,403
.30,748
30,176
859,060
32,616
36,976
39,695
« 29,151
« 4322,513
31,491
433,565
« 33,735
•29,078
•312,948
•30,675
•33,290
•36 651
i Estimate not shown, but included in total.
* No estimate.
i Estimated_population, July 1,1914.
< Based on Federal census of 1900 and state census of 1905.
'State census.
* Based on Federal census of 1900 and state census of 1904.
' Population returned at Thirteenth Census, Apr. 15,1910.
* Population returned at Twelfth Census, June 1,1900.
142,105
98,350
40
83
125
WEST VIRGINIA:
Wheeling
437,114
£?569
WISCONSIN:
La Crosse
Milwaukee
Oshkosh
Racine
Superior
49,403
37,907
343,337
1,657,810
564|878
103,361
141351
73 660
49,430
69,493
64,642
49,928
45,965
WASHINGTON:
Seattle
Spokane
Tacoma
42,704
164,673
•97,806
•32,527
•43,096
•376,914
•35,724
•4.000,403
•132,022
•58,213
•117,129
•76,271
•63,647
•61,414
•
571,984
107,594
144,061
75,231
50,543
SOUTH CAROLINA:
TENNESSEE:
4 44,475
4336,724
4 35,744
44,225,631
4 189,331
4 65,625
4120,631
4 76,756
4 66,552
4 66,806
55,504
40,013
71,004
63,232
62,705
49,101
45,188
38,787
1,631,956
557;773
101,628
138,621
72,102
43,318
RHODE ISLAND:
•
1905
1907
114
03
60
74
82
20
15
91
42
54
OBEGON:
fc
1911
1916
33,678
41,917
41,334
0)
""'O
99,586
45,313
61,963
• State census, March, 1911.
" Population Apr. 15,1910; decrease since 1900; no estimate made.
» Based on state census of 1904.
«* Based on census of 1890-1910 on account of the defective work of the enumera
tion in 1900.
u Based on state census of 1895 and Federal census of 1900.
ii Based on department of excise census of Feb. 1,1905.
t> includes Allegheny, which was consolidated with Pittsburgh on Dec. 9,1907.
17
INTRODUCTION.
GOVERNMENTAL COSTS1
OV CITIBS AND OP THE
NATION.—The figures given in Tables I and II show
ing the greater relative growth of the population of
cities than of the United States as a whole are very
striking. They do not, however, show the magnitude
of the financial problems which have developed in
connection with that increase as do thefiguresin
Table IV and Table V, which follow.
Table IV gives for specified years from 1903 to
1916, inclusive, the total and per capita net govern
mental costs of the 146 cities for which the census
has compiled statistics, and the corresponding costs
of the National Government. In 1916 the costs of
the National Government exceeded those of the 146
cities by 868,586,080, or 7 per cent. The net govern
mental costs for 1916 of the 213 cities covered by this
report were $1,043,594,297. Comparing these costs
with those of the United States it is found that the
total costs for the 213 cities for that year were ex
ceeded by those of the United States Government
by $4,630,883, or 0.4 per cent.
The population which bore the burden of national
governmental costs in 1916 was three and four-tenths
times as great as that of the 146 cities. The totals of
the table, therefore, do not exhibit the relative burden
of national and municipal governmental costs. That
burden is measured approximately by the per capita
figures of the table. The per capita governmental
costs of the 146 cities for the year 1916 were three and
two-tenths times those of the National Government.
NZT QOVZKSUtSTXL COST PAYMENTS.
Tabic I V
Total.
1979,639,100
996,061,502
912,390,263
863,996,528
761,562,037
691,071411
561772 857
514,189,206
1010..
1015..
1913..
1911..
1909.
1907..
1905..
1903..
Per
capita.
$33.13
34.53
32.46
32.25
30.33
29.91
25.57
24.64
TotaD
61,048,225,180
1,047,834,907
986,620,838
928,862,219
897,306,270
762,488,753
720,105 498
640,323,450
Per
capita.
610.36
10.52
10.15
9.89
9.89
8.73
8.55
7.91
The table further shows that the relative burden of
governmental costs as measured by per capita pay
ments therefor is increasing faster for municipalities
than for the National Government. Comparing the
For definition of "govermental costo"see p. 27.
66412°—17
2
MILLIONS OP OOLLAA*
1916
1016
1913
1911
1909
f////S/XY///7///S/y//S///'/^^^
y///////ysA/////Afy/////^^^^
y//////xr//////s'///////*y^^^
bfflfflP^W^flW^^^
y///////?/y/////?'////Ay/y/^^^^
pwwwjwwwaJ^^
'//////A/y/s/////>;v//yw^
1907
11906
1909
1916.
i Amounts for the Nation represent the total payments of the Nation less payments
for reduction of the public debt and the excess of national honk note redemption
over deposits for their retirement. There remain as parts of the amounts shown in
the table certain payments on account of trust transactions which are not strictly
governmental cost payments.
1
DIAGRAM 3.—NET GOVERNMENTAL COST PAYMENTS OF 146 CITIES
AND OF THE NATION FOR SPECIFIED YEARS! 1903-1916.
DIAGRAM 4«—-FEB CAPITA NET GOVERNMENTAL COST PAYMENTS
OF 146 CITIES AND THE NATION FOB SPECIFIED YEARS: 1903-
Nation.
146 cities.
figures for the total costs in 1903 and 1916 it is found
that those of the National Government for all purposes
increased from $7.91 to $10.36, or 31.0 per cent;
while those of the 146 cities increased from $24.64
to $33.13, or 34.5 per cent. Thesefiguresdisclose at
once the greater relative importance of the proper
administration of city affairs and the necessity for
such a system of accounting and reporting as will
best assist in securing and maintaining economy and
efficiency in city government. Diagrams 3 and 4,
which follow, present graphically, for the specified
years, the total and per capita payments for all gov
ernmental costs by the 146 cities and by the Nation.
y//y///Af/////f/Ayy///^^^^^
v//sjy/,7///////sYM^^
Y/yy/y//s///////////////M^^^
y////////////////sY//^^^^
f////////:4y//////tr/^^^^
v/////////////////////////^
y////////////////s:r////^^^^^
r///////;r////////////^^^
I I
FINANCIAL STATISTICS OF CITIES.
18
COMPARATIVE INDEBTEDNESS OP CITIES AND OP THE \
NATION.—Table V is a comparative statement which
calls attention to one class offinancialproblems which
grow out of the vast expenditures above noted.
KET INDEBTEDNESS.
Table V
Nation.
146 cities.
Total.
1916...
1915...
1913...
1911..
1909...
1907..
1905..
1903..
92,352,907,932
2! 245 906,412
1*950 006,813
i; 808,828,392
1537,099,399
1,294,878,759
1 119,345,755
'933 004,632
Per
capita.
$79.56
77.86
69.28
67.52
61.21
56.04
50.94
44.71
Total.
1989,219,622
1,090,148,006
1,028,564,055
1015,784,338
1023,861,531
878,596,755
989,866,772
925,011,637
Per
capita.
$9.77
10.95
10.59
10.83
11.31
10.06
11.77
11.44
By net indebtedness is meant the total debt obliga
tions outstanding less the resources available or pro
vided for their immediate or ultimate redemption. In
the case of the National Government the amount of
indebtedness is computed by subtracting the cash in
the Treasury from the total debt obligations outstand
ing; and in the case of cities it is obtained by deduct
ing the assets of the general sinking funds from the
sum of the funded and floating debts, as those terms
are used in this report, the outstanding current debt
being approximately balanced in all cases by cash in
the general treasury and by special assessments and
general property taxes levied but uncollected. So far
as thefiguresfail to be comparable, they slightly ex
aggerate the city debt, owing to the fact that many
cities have uncollected taxes and cash on hand in ex
cess of their revenue loans and warrants outstanding;
but this excess affects the per capita for the several
years by only a very few cents at most.
From 1903 to 1916 the net indebtedness of the
Nation increased by $64,207,985, or 6.9 per cent. The
national population increased, however, during those
years by a greater percentage than the national debt,
and hence the relative burden of national indebtedness
as represented by the per capita indebtedness de
creased from $11.44 to $9.77, or 14.6 per cent. In
1903 the net indebtedness of the 146 cities exceeded
the net indebtedness of the Nation by $7,992,995, or
0.9 per cent. The increase of the city debt during
these years was so much greater, actually and rela
tively, than that of the Nation that at the close of the
fiscal year 1916 it exceeded the national debt by
$1,363,688,210, or 137.9 per cent. Another fact of
importance to be noted is that while the population
of these cities increased during this period from
20,869,155 to 29,572,733, or 41.7 per cent, their net
indebtedness increased from $933,004,632 to $2,352,907,832, an addition of $1,419,903,200, or 152.2 per
cent, as compared with an increase of only 6.9 per cent
in the national indebtedness* The greater burden of
municipal than of national indebtedness, as well as the
greater relative increase in that burden, is exhibited
by the per capita debt of the cities, which increased
from $44.71 in 1903 to $79.56 in 1916, an added bur
den of 77.9 per cent. It is to be noted that the per
capita indebtedness of these cities, which in 1903 was
three and nine-tenths times the corresponding per
capita indebtedness of the Nation, had so increased
that in 1916 it was over eight times such indebtedness.
The per capita net indebtedness of the 146 oities and
of the Nation are presented graphically in the diagram
which follows.
DIAGRAM 5.—PER CAPITA NET INDEBTEDNESS OF 146 CITIES AND
THE NATION FOR SPECIFIED YEARS: 1903-1916.
CIHES HAVING A POPULATION OP OVER 30,000 IN
1916.—In the general tables of this report, with the
exception of Tables 2 and 32, the 213 oities are ar
ranged in the order of their estimated population and
each is given a number corresponding to its position
in the tables. For convenience in finding any partic
ular city, the following list has been prepared, the
oities being arranged alphabetically by states, and the
number assigned to each being indicated. The loca
tion of these cities is shown on the accompanying map
of the United States.
Financial Statistics of Cities Having a Population of Over 30.000: 1916.
CG412#—IT
(To face page 18.)
INTRODUCTION.
CITY AND STATE.
City
number.
ALABAMA:
Birmingham
Mobile
Montgomery
ARKANSAS:
Little Bock
CALIFORNIA:
Berkeley
Fresno
Los Angeles
Oakland
Pasadena
Sacramento
San Diego...
San Francisco...*
San Jose
Stockton
COLORADO:
Colorado Springs.
Denver
Pueblo
CONNECTICUT:
Bridgeport.,
HJ
lartford....
New Britain
New Haven
Waterbury.,
Ill
147
116
112
187
10
30
139
98
123
12
168
185
199
24
119
48
55
120
38
76
DELAWARE:
Wilmington
70
DISTRICT OF COLUMBIA:!
Washington..
FLORIDA:
Jacksonville...
Tampa
GEORGIA:
Atlanta
Augusta
Macon
Savannah...;
IDAHO:
Boise
ILLINOIS:
Aurora
Chicago
Danville
Decatur
East St. Louis
Joliet
Peoria
Quincy
Rockford
Springfield....
INDIANA:
Evansville....
Fort Wayne..
Indianapolis..
South Bend..
Terre Haute...
IOWA:
Cedar Rapids.
Council Bluffs
Davenport...
Des Moines...
Dubuque
17
86
122
32
128
138
92
197
192
2
201
163
88
169
90
173
117
105
87
84
23
95
99
CITY AND STATE.
IOWA—Continued.
Sioux City
Waterloo
113
186
KANSAS:
Kansas City...
Topeka
Wichita
67
130
94
Covington*....
Lexington....
Louisville....
Newport
110
158
28
202
LOUISIANA:
New Orleans.
Shreveport—.
MAINE:
Portland
16
188
101
MARYLAND:
Baltimore
MASSACHUSETTS :
Boston
Brockton
Brookline....
Cambridge
Chelsea
Everett
Fall River....
Fitchburg.. • •
Haverhill.....
Holyoke
Lawrence
Lowell
Lynn
Maiden
New Bedford.
Newton
Pittsfield
Quincy.
Salem
Somerville....
Springfield....
Taunton
Waltham
Worcester....
MICHIGAN:
Bay City
Detroit
Flint
•Grand Rapids.
Jackson
Kalamazoo....
Lansing
Saginaw
MINNESOTA:
Duluth
Minneapolis...
St. Paul
Joplin
Kansas City..
St. Joseph....
St. Louis
Springfield...,
5
97
200
53
142
165
43
153
132
100
66
52
63
127
50
145
170
171
131
75
62
179
212
35
134
9
121
44
183
133
161
115
71
18
27
194
21
77
4
156
METHODS EMPLOYED IN SECURING COMPARABILITY OF
STATISTICS.
From the diversity of governmental organizations
of American municipalities and the widely varying
methods of administration of their fiscal affairs spring
many difficulties that must be overcome in the prepa
ration of financial statistics, if the results are to be
sufficiently comparable to be of value to city officials
and others interested in municipal development* The
method employed by the Bureau of the Census over
OTT AND STATS.
City
number.
MONTANA:
Butte
NEBRASKA:
Lincoln
Omaha
136
34
NEW HAMPSHIRE:
Manchester....
Atlantic City..
Bayonne
Camden
East Orange...
Elizabeth
Hoboken
Jersey City....
Newark
Orange
Paterson
Perth Amboy...
Trenton
West Hoboken..
81
114
93
60
152
74
82
20
15
196
91
42
157
54
150
NEW YORK:
Albany
Amsterdam
Auburn
Binghamton
Buffalo
Elmira
Jamestown......
Mount Vernon..
NewRochelle...
New York
Niaeara Falls...
Rochester
Schenectady....
Syracuse
Troy
Utica
:
Yonkers
61
178
172
118
11
167
180
175
176
1
177
25
69
37
80
78
NORTH CAROLINA:
Charlotte
Winston-Salem..
Omo:
Akron
Canton.........
Cincinnati
Cleveland
Columbus
Dayton
Hamilton
Lima.......
Lorain
Springfield
Toledo
Youngstown....,
Zanesville
162
209
79
106
14
6
29
45
160
184
181
124
31
59
210
148
72
OREGON:
Portland
22
PENNSYLVANIA:
AUentown
Altoona
Chester
Easton
Erie
Harrisburg
Johnstown
Lancaster
McKeesport
Newcastle
Norristown
Philadelphia
Pittsburgh
Reading
Scranton
Wilkes-Barre
Williamsport
York...™
RHODE ISLAND:
Pawtucket
Providence
Woonsocket
SOUTH CAROLINA:
Charleston
Columbia
.'-.
TENNESSEE:
Chattanooga
Knoxville
Memphis..........
Nashville
TEXAS:
Austin
Dallas
El Paso
Fort Worth
Galveston
Houston
San Antonio
Waco
UTAH:
Ogden
Salt Lake City....
VIRGINIA:
Lynchburg..
Norfolk....
Portsmouth:
Richmond
Roanoke
WASHINGTON:
Bellingham
Everett
Seattle
Spokane
Tacoma
WEST VIRGINIA:
Huntington
Wheeling
WISCONSIN:
OKLAHOMA:
Muskogee
Oklahoma City.
OTT AND STATE.
PENNSYLVANIA—Con.
146
NEW JERSEY:
KENTUCKY.
MISSOURI:
174
205
129
64
159
City
number.
19
102
109
Kenosha
La Crosse
Madison
Milwaukee
Oshkosh.........
Racine
Superior
comes these difficulties in large degree, and provides
for the presentation of comparablefinancialdata. As
an aid in the proper use of the data presented in this
report, especially in comparing figures with those of
local reports, the conditions referred to and the meth
ods of adapting them to the census classification are
briefly set forth in the following paragraphs.
DIFFERENCES IN GOVERNMENTAL ORGANIZATION.—
In some cities all local municipal powers and activities
are administered by a single governmental organiza
tion, while in others those powers are distributed
20
FINANCIAL STAT1STICS OF CITIES.
ACCOUNTING FOR ADMINISTRATIVE FUNDS.—Some
among a number of independent governmental bodies.
In each case the one or more bodies by which the local cities having trust funds whose incomes by the terms
governmental activities are administered constitute of the trust are expended for educational, charitable,
the government of the city, which is here spoken of as or other purposes, keep accounts with these funds,
the city government The term city corporation as used which show on the one side their annual earnings, and
in this report is applied to the governmental organi on the other their direct expenditures for the purposes
zation or body in a city which has only one inde of the trust. Other cities having similar funds keep
pendent division, and also to the municipal organiza trust accounts which show on the one side the earn
tion exercising the principal authority in the govern ings of the funds, as in the first instance, and on the
ment of a city with two or more local governmental other the transfer of these earnings to other funds, as '
bodies. For a city with local governmental powers the general fund, or revenue fund, through which those
exercised by two or more bodies the data required earnings are expended, and in the accounts of which
relate to all such bodies, and the Bureau of the Census the expenditures are recorded. Statistics of payments
has collected them from all and has combined them compiled from the general fund accounts of the second
into a single report for the city government, thereby class of cities will include with other payments for
making the resulting statistics comparable with those expenses the amounts expended for the purposes of
of a city in which the governmental powers are con the trusts from moneys transferred from tho trust
centrated in a single governmental body or corporation. funds to the general treasury, and will bo noncomWhere the territory governed by the city corpora parable with those based upon the accounts of the
tion is materially less than that governed by another same kinds of funds of the first class of cities. Fur-*
municipal body, as that of the school district, the ther, there will be no comparability between the
Bureau of the Census, instead of including for its com statistics based solely upon the records of the so-called
bined statement all the receipts and payments, or all trust funds of the two classes of cities, since the
the revenues and governmental costs, property, and accounts of the trust funds of the cities of the first
debts of the civil division with the larger territory, class contain a record of expenses not included in those
includes only such a percentage of the same as the valu of the second class. Similar differences are met with
ation of the property within the territory of the city on the side of municipal revenues, the most common
corporation assessed for the purpose of taxation con case of noncomparability of this class being found in
stitutes of the valuation of the property within the the accounts of cities with the receipts from taxes on
limits of the larger division.
fire insurance companies that are appropriated by
CUSTODY AND EXPENDITURE OP MONEY.—Not in general statutes for the maintenance offiremen'spen
frequently a city with a single governmental unit sion funds. Some cities in which such use is made of
receives and expends some revenue or other money the given tax collect the tax by their general collecting
for which the corporation is responsible without such agencies, and the amounts so collected are shown m
money passing through the hands of the treasurer or the accounts of the city treasurers and city comptrol
chamberlain. These receipts and payments are (1) lers with the general or revenue funds, from which the
those of departments which are authorized to collect amounts collected are transferred to the trust funds
certain fees and charges and make specified sales, and for custody and investment or expenditure. In other
to expend the money thus obtained for specified pur cities the amounts are collected by officials connected
poses without covering it into the treasury or receiving with the administration of the trust funds, and no
warrants or orders for its expenditure, and (2) those account of their receipt is shown in the accounts of
of sinking, trust, and all other funds under the manage* the city treasurers and comptrollers with the general
ment of special commissions or boards. In a large or revenue funds, and there is no comparability
number of cities with two or more governmental units between the tax statistics in the two classes of cities
some money is similarly expended by those units. if these are based solely upon the record of either the
Further, in some cities referred to, each of the persons general or revenue funds or of the trust funds.
acting as treasurer or chamberlain may pay out money
Many other cases can be cited, all showing how
on the order of two or more different officers with the statistics which are based upon tho fund accounts of
authority or power of a comptroller or auditor. The cities are noncomparable as exhibits of governmental
difficulties here described are overcome by securing costs or of revenue receipts. The difficulties arising
reports from all officials receiving and paying out from the great differences in the organization and
money from which the city corporation or other gov accounting for city funds here noted are overcome by
ernmental body derives benefit, or for which it is the Bureau of the Census by preparing a schedule for
responsible, and from every officer issuing warrants or each independent fund in a given city and consolidat
orders, the same as is done in the case of independent ing the data so obtained into a single report for that
governmental units, and combining the data thus city. The individual cities are with few exceptions
obtained with other data into a single statement of the keeping their fund accounts as required by good
financial transactions of the city government.
accounting usage and as prescribed by conditions under
(JCTION.
21
which they have accepted trusts, or as called for by tion of revenue receipts and payments for expenses
constitutional or statutory provisions, but the differ based upon the printed reports of cities, some of which
ences in these conditions and provisions necessitate collected state and county taxes while others did not,
the census treatment to secure comparable statements I would give rise to noncomparable statistics, the reve
of revenues and governmental costs.
nues and expenses of the cities of the first class being
ANTIQUATED AND DIVERSE METHODS OP CLASSIFY | exaggerated as compared with those of the second.
ING REVENUES AND GOVERNMENTAL COSTS OR RE I To secure comparability under the circumstances men
CEIPTS AND PAYMENTS.—Many of the smaller and tioned, the Bureau of the Census treats receipts and
some of the larger American cities have accounts that | payments of cities on account of the revenues of states
were installed before the business world generally | and counties as nonrevenue receipts and nongovern
introduced revenue and expense accounts to measure mental cost payments, even though the local authori
the results or outcome offinancialtransactions. These ties have included them among revenue receipts and
accounts are what are known in the commercial world payments for expenses.
as cash accounts, or accounts with cash receipts and
EXCLUSIVE USE OP CASH ACCOUNTS BY CITY COMP
payments. They do not classify receipts with refer TROLLERS AND TREASURERS.—The accounts of those
ence to revenue; nor do they classify payments with officers exercising the functions of comptrollers or
reference to governmental costs, or to the costs of treasurers necessarily constitute the basis of the census
functional or departmental activities. Further, no municipal financial statistics. The use of these ac
common classification has been adopted by the ma counts gives rise to many difficulties which must be
jority of cities which have introduced so-called revenue overcome before the data therein can be embodied in
and expense accounts, or have begun to classify re comparable statistics of governmental costs. Those
ceipts and payments with reference to revenue and difficulties result from the use of accounts based upon
governmental costs. The Bureau of the Census current payments, rather than upon current expenses*
endeavors to overcome difficulties which result from In one class of cities the only books of account are
these conditions by having its agents reclassify, from those of the treasurer or other officer having the cus
original vouchers, the revenues and governmental tody of municipal funds. In another class additional
costs, or receipts and payments of cities. Such a ! books are kept by the comptroller, auditor, or other
reclassification, even though made by skilled account official exercising the duties of comptroller or auditor.
ants with a large expenditure of clerical labor and | In a city of the latter class the books of the comptroller
money, can not be the basis of as comparable statistics | are in some respects similar to those of the treasurer
as would result from the classification by intelligent | and serve as a check upon his accounts and transac
public officials at the time of the original audit. It tions, as well as upon those of the departmental
overcomes some, but not all, of the difficulties which officials who immediately direct the expenditure of
now exist. These difficulties will diminish as fast as moneys appropriated to public uses. The treasurer's
the cities here referred to can be brought to see the accounts record the flow of cash into and out of the
wisdom of adopting a common and scientific classifi treasury. The accounts of the comptroller are for
cation of all revenues and governmental costs, or of most cities records of cash received by the treasurer
receipts and payments.
and of warrants or orders drawn upon him in settle
COLLECTION OP STATE AND COUNTY REVENUES BY ment of bills or claims, though in a limited but grow
DIFFERENT GOVERNMENTAL UNITS.—In some states the ing number of cities they also comprise records of
general property tax, taxes on the capital stock of revenues, expenses, interest, outlays, assets, and lia
banks and other corporations, taxes on the liquor bilities. In a city of either class the totals for the
traffic, and other revenues accruing for the benefit of treasurer's and comptroller's accounts with cash will
the state and county, are collected by the city and agree for a given fiscal period, as a month or a year, if
transmitted to the civil divisions for whose primary the treasurer makes no payments except upon war
benefit the revenues are exacted. In other states the rants or orders of the comptroller, and if all warrants
same revenues are collected and paid over to the cities or orders of the comptroller are paid within the fiscal
by county governments. In the cities of the states period in which they are issued. The total of the cash
first referred to the receipts and payments to the city accounts of these officials for any given city will differ
on account of these collections must be recorded in the for a given fiscal period if the treasurer makes any
accounts and set forth in the published reports, while payments without the comptroller's warrant or order,
the records and reports of the cities of the states last or if any warrant or order of the comptroller remains
referred to contain no statement of similar receipts unpaid at the end of the fiscal period.
and payments. Most of the cities in the states first
In a city in which the comptroller keeps accounts
referred to treat their payments to the state and with revenues, expenses, interest, outlays, assets, and
county as payments for current expenses, and the liabilities, as well as with cash, no direct comparison
receipts from taxes and other revenues to meet these can be made between the comptroller's accounts with
expenses, as receipts from city revenues. A compila- I revenues, expenses, interest, and outlays, and the
22
FINANCIAL STATI[STICS OF CITIES.
treasurer's accounts with receipts and payments. I
Comparison can be made, however, between the total
of the comptroller's accounts with claims accrued or
bills audited, or of his accounts with warrants or
orders drawn, and the total of the treasurer's accounts
with warrants or orders paid.
Detailed comparisons between the cash accounts
of a comptroller and treasurer can be made in each
of the cases mentioned in the preceding paragraphs
only to the extent that the two officials classify mu
nicipal transactions in the same way. The methods
adopted by the Bureau of the Census for overcoming
the difficulties arising in the compilation of detailed
and comparable statistics of governmental costs from
the existing and widely differing accounts of local
comptrollers and treasurers are as follows:
For a city in which there is no comptroller, auditor,
or other official performing the functions usually
assigned to the city comptroller, the Bureau of the
Census bases its municipal financial statistics upon
the accounting records of the treasurer or treasurers
of the one or more governmental units and of others
having the custody of the city money, and makes
such reclassification of the receipts according to revenue
and of payments according to governmental costs as
may be necessary.
For a city in which there is a comptroller or other
official performing the duties of a comptroller, the
census statistics, for the reasons which follow, are
based upon the accounting records of such officer
with such reclassification according to revenue and
governmental costs as may be necessary, and the
records of the treasurer are used as merely auxiliary
thereto.
1. In most cities some of the warrants or audits
issued or recorded in or for a given fiscal period are
not paid until a subsequent period. For such a city
the warrants, orders, or audits recorded in the comp
troller'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
current costs of government, the presentation of
which constitutes the most important object of the
census statistics of financial transactions, and hence
are of greater value for statistics showing the total
costs of operating individual departments and offices,
or of acquiring and constructing the several classes
of property and public improvements, and the unit
costs of services rendered or improvements constructed
or acquired.
2. The treasurer's books, in a city having a comp
troller as well as a treasurer, do not ordinarily show
payments classified by division and subdivision of
governmental service and by object, as the books of
the comptroller or auditor classify the governmental
costs or payments, and it is from exhibits of govern
mental costs or payments so classified that such
significant and comparable statistics of financial
transactions as the Bureau of the Census endeavors to
present can best be compiled.
3. In a city where neither the treasurer not comp
troller classifies revenues or receipts, and governmental
costs or payments, in sufficient detail, and the census
agent classifying the same is compelled to depend
principally upon the original vouchers of expenditures,
he can find such vouchers only in the office of the
comptroller or auditor.
Although the accounts of the one or more comp
trollers or auditors of a city are used by the Bureau of
the Census as a basis of the financial statistics of tho
city, truly comparable statistics of its governmental
costs for a givenfiscalperiod, as well as statistics of its
revenue receipts, of its receipts and payments on debt
and agency accounts, and of its assets and liabilities
at the beginning and close of thefiscalyear, are secured
by a combination of (1) the comptroller's statement of
warrants or orders drawn or bills audited and judg
ments registered during or for thefiscalyear; (2) state
ments of the warrants or orders drawn or claims
audited and judgments registered during or for tho
fiscal year but remaining unpaid at its close, and of tho
warrants, orders, or audits and judgments of provious
years paid during the year, such statements being
compiled by comparing the accounts of tho comp
troller and treasurer; and (3) the treasurer's statement
of cash receipts and payments during the year and of
assets on hand at the beginning and close of the year.
By obtaining a statement for each city, as abovo
described, the Bureau of the Census secures as accurate
and comparable statistics of governmental costs as is
feasible, based almost wholly on "cash" accounts. In
addition, the methods abovo described make possiblo
the compiling of other comparable statistics, of which
mention was made in the opening paragraph.
LACK OF PROPER ACCOUNTS WITH MATERIALS ANI>
SUPPLIES.—Not infrequently in a city without an
organized bureau of supplies and supply accounts, the
several departments use their unexpended appro
priations toward the close of the year in purchasing
supplies to be used in the succeeding year. In such a
city the materials and supplies thus purchased in one
year are seldom the same in quantity or cost as those
purchased in the year preceding or succeeding, and
hence the costs of the various subdivisions of the
service are made to appear to vary much more than
they actually do; and the statement of expenses or
outlays, whether recorded in cash accounts or expense
and outlay accounts, do not represent the actual cur
rent costs. This difficulty can not be overcome by
the Bureau of the Census. A few cities are beginning
to appreciate this fact and are establishing bureaus
which make all purchases, charging them to an asset
supply account, and issue supplies to departments as
required for immediate use. The establishment of such
bureaus of supplies and the employment of such
methods of accounting for supplies make the local
INTRODUCTION.
accounts or statements of expenses and outlays more
accurate! and to that extent aid in making the census
statistics more comparable.
Even with accounts as described, a minor adjust
ment must be made by the Bureau of the Census in
compiling statistics of governmental cost payments,
if the cost of supplies purchased by the bureau of
supplies for a given year is less than that of supplies
given out on requisition. The adjustment is made by
treating the excess as if it had been sold or disposed
. of in meeting expenses and outlays and crediting the
supply account with receipts from supplies disposed of
which balance the excess, the same as the amount of
• outstanding warrants and audits is balanced by a
receipt on account of such warrants and audits.
CONFOUNDING EXPENSES AND OUTLAYS WITH CON
TINGENT LIABILITIES INCURRED.—Some cities which
have installed so-called revenue and expense accounts
independent of cash accounts do not differentiate
their accounts with appropriations from their accounts
with expenses and outlays. These cities include in
their expenses and outlays for a given fiscal year the
contingent liabilities that have been incurred by con
tract or upon market orders during the year, and which
do not mature until a subsequent year. They also
omit the actual costs of the year that accrued during
that year by reason of contracts or orders of preceding
years. Such accounting gives rise to inaccurate state
ments the exact reverse in character of those which
arise when payments are recorded as expenses and out
lays without regard to the period in which were per
formed the services represented by the bills or claims
paid. Such accounting magnifies the inaccuracies to
which attention has been called above when cities have
no accounts with supplies, and makes their ^expense
and outlay accounts or their payment accounts record
the cost of materials purchased but not consumed or
used until a later period. In the collection of its data
in cities having accounts such as are here referred to,
the Bureau of the Census disregards the local record
of current expenses and outlays, and compiles new
statements of such governmental costs based upon the
accrued or audited claims of the year.
DIFFERENT METHODS OF ACCOUNTING FOB INTERDE
PARTMENTAL SERVICES.—The noncomparability of the
local records and the inaccurate statements of govern
mental costs in the case of many cities, which arise
from different methods of accounting for interdepart
mental services, are overcome by the Bureau of the
Census in only a limited number of cases.
Many cities utilize the labor of the inmates of their
penal and charitable institutions in caring for and
maintaining their highways, or in making highway
improvements, or in performing similar work in parks
or other departments. A few of these cities, recogniz
ing the value of correct statements of highway and
park as well as institutional expenses and outlays,
charge the proper highway or other account with the
28
value of the labor of the institutional inmates at
amounts equal to what it would cost if their work had
been done by city employees or by contract, and credit
the institution with the same amounts. The records
of such cities, as far as the highway and park accounts
are concerned, are strictly comparable with those of
cities in which work is done by city employees or
by contractors; and their accounts with institutions,
showing on the one side the direct expenditures for the
care, clothing, and guarding of the prisoners, and on
the other the value of the services secured from them,
exhibit accurately, by their balances, the burdens
which the institutions force the taxpayers to bear.
The records of such cities stand in marked contrast
to those of others in which no account is taken of the
value of the labor of the inmates of institutions for
other departments. Those records contain no accu
rate statements of the cost of highway and park main
tenance or of the net burdens resting upon the cities
by reason of their institutions. To overcome the
difficulties in the way of comparable statistics and to
provide the basis in the case of such cities for accurate
statements of the net costs of highway and park main
tenance and operation in these cities, the Bureau of
the Census secures estimates of the value of the labor
of the inmates of institutions upon the highways and
in parks, and credits the institutions with the value
and charges the proper department or account with
the same. This is done by preparing a schedule of the
receipts and payments, or of credits and debits on
account of this labor, the same as is done in the case
of the receipts and payments mentioned under a pre
ceding heading, for which the treasurer or comptroller
has no record.
A city operating a municipal service enterprise, such
as an electric light plant employed exclusively for
lighting streets, parks, and public buildings, if keeping
accounts for the enterprise by methods substantially
the same as those employed by private enterprises,
makes its primary account with the enterprise a dis
tribution account, and shows separately in its printed
report the cost of lighting streets, parks, and build
ings as is done by cities obtaining their lighting from
private parties. Without such an account the printed
report can only show the cost of operating the enter
prise as an independent department. For cities having
municipal service enterprises the Bureau of the Census
prepares special exhibits which show on the one side
th$ expenses and outlays of the plants, and on the other
side the value of the utilities and services furnished by
them to the public and to the various departments, the
value of the latter being shown in Table 16 under the
title "Offsets to payments for expenses." For a city
having accounts of operating expenses and charging
the value of the utilities, services, and materials fur
nished to the proper accounts, departments, and enter
prises, the exhibit is a condensed summary of the local
account. For a city whose accounts with one of these
24
FINANCIAL STATISTICS OF CITIES.
enterprises show no cost of the services rendered and paring the expenses for conducting a municipally
utilities furnished the various branches of the govern owned enterprise, whose employees make out and
mental service, the Bureau of the Census secures esti collect all their bills, with those of a similar enterprise
mates of the value of these services, utilities, and whose bills are made out and collected by some one of
materials, and employs these estimates in preparing the generalfinancialofficers of the city. The Bureau
the second side of the exhibit mentioned. To the of the Census has formulated no method by which it is
extent that the local statement of expenses of oper able to overcome the difficulties here mentioned, and
ating the electric light system includes all costs for to the extent of the inaccuracy of local accounts hero
furnishing light, the resulting statistics are true state described the resulting statistics fail to be strictly
ments of the cost of public light and are comparable comparable as between the several cities.
LACE OP ACCOUNTING FOR DEPRECIATION.—With a
with those of other cities; and to the extent that the
few
exceptions cities do not include depreciation among
local statement takes account of only a part of the
their
expenses, nor do they make other adequate pro
costs of furnishing light the statistics are inaccurate
and thefiguresof the several cities are noncomparable. vision for it in their accounts. As a result, the reports
Inaccurate statements of governmental costs are of all cities exaggerate their outlays or expenditures for
found in the reports of all cities with public service additions to their permanent properties and public
enterprises, such as water supply and gas supply sys improvements and understate their current expenses.
tems, in which no account is taken of the value of the These exaggerations and understatements can not bo
public utilities furnished other departments by such overcome by the Bureau of the Census in its efforts to
systems. These inaccurate statements can not give compile accurate statistics of governmental costs. A
rise to statistics that are comparable, any moro than beginning toward correcting this inaccuracy has, how
accounts of institutions and parks in the case of cities ever, been made by the few cities whioh in the caso of
such as those referred to on a preceding page. The their municipal service enterprises prepare statements.
inaccurate statements could be corrected by the of depreciation as the basis of showing the costs of the
Bureau of the Census and the basis laid for comparable services furnished and the extent to which tho enter
statistics in the case of these public service enterprises prises are actually self-supporting. So far as these
if the data were available for correct estimates. But statements of depreciation have been prepared in any
such data are entirely wanting except in the case of a form by cities with reference to these enterprises, they
few cities in which the officials in charge of the water are included by the Bureau of the Census in its statistics
supply systems have prepared estimates of the value of governmental costs.
of the water furnished, and such estimates are included
The methods employed by the Bureau of the Census
in the departmental reports, though not in the comp in reporting the local expenses of a municipal or public
trollers' or treasurers7 accounts and reports.
service enterprise is to deduct the amount so reported
It should be stated in this connection that neither in from the outlay payments for the enterprise so
the case of these estimates nor in that of the credits affected, when possible; otherwise, from the aggregate
which are included in the accounts of a city comptroller payments of the city for outlays.
of actual payments by a city for water furnished by the
FAULTY ACCOUNTING FOR INTEREST CHARGEABLE
water supply system to other branches of the city AS OUTLAY OR EXPEKSE.—Many of tho public improve
government is there any great accuracy or compara- ments of cities require several years for their comple
. bility, owing to the lack of a well-accepted basis for tion, and the cities receive no benefit from their use
assigning values to the water furnished by privately until completed. These improvements are con
owned and municipally owned water supply systems structed from the proceeds of bond sales, and the cities
to the departments and offices. The same lack of a pay interest during the construction period. In com
basis affects the statistics of all other public utility mercial accounting, interest so paid is always charged
enterprises operated by cities, and this lack will con to the account of outlay or capital expenditure, and
tinue to make difficult the preparation of accurate and interest is charged as a current cost only after the
comparable statements of the cost of water and other property constructed comes into service. Only a few
utilities furnished by public service enterprises to fire cities in the United States recognize this principle of
departments and other departments until, as a result good commercial accounting, and the Bureau of the
of general discussion and investigation of the subject, Census is able to present only for such cities true
an approximately correct value can be assigned to the statements of the costs of public improvements, and
utilities furnished.
also to show the total interest for tiie use of credit
Other difficulties in the way of comparable statistics capital.
of public service enterprises exist by reason of the fact
Cities lighting the streets, parks, and buildings with
that in the case of many of them the cost of making municipally operated electric light plants do not show
out bills and collecting revenue is included with the by their accounts or statements of lighting the true
cost of collecting revenue other than of these enter costs of that service, unless they take into account the
prises, and there is no basis in city accounts for com- I interest on the value of their plants as well as the
INTRODUCTION.
depreciation of those plants. Only a few cities pre
pare statements of the costs of their lighting service
by the municipally operated enterprises which include
the interest charge mentioned, and hence, with the
exception of the cities referred to, local reports of the
costs of the lighting service are more or less defective.
25
enforce such uniformity and secure the use of good
business methods. Since 1901 New York, Massachu
setts, Indiana, Iowa, Wisconsin, Minnesota, California,
Washington, Oregon, and some other states have
enacted laws which provide for the compilation and
publication of uniform municipal reports, either with
AUDITING CLAMS AFTER THE CLOSE OP THE YEAB
or without the establishment of uniform accounts and
TO WHICH THEY RELATE.—The difficulties due to supervisory control such as that established in Ohio.
auditing claims after the close of the year to which
Cooperation between the accounting offices or
they relate readily fall into two distinct classes: (1) bureaus of the states having bureaus or offices for
Those which arise from holding the accounts of the securing uniform accounts and the Bureau of the
year open for a limited period of time, as ten days or a Census, and popular discussion, have given great
month, for receiving or auditing claims, and (2) those impetus in all parts of the United States and Canada
which result from the faulty system of transacting to the movements for uniform municipal accounting.
municipal business that permits claims to be audited City officials, private accountants, and others have also
months or even years after the close of thefiscalyear been making earnest efforts to improve the methods
during which they mature.
of municipal administration. The officials of the
The Bureau of the Census overcomes the difficulties Bureau of the Census usually meet the accounting and
first mentioned and secures comparable statistics by other officers of cities in annual conference, at which
including with the warrant payments and audits of a improvement in accounting methods, in systems of
given year those which represent the bills of that year accounts and forms for reports, as well as a proper
audited in the succeeding year and balancing these accounting terminology are discussed; and as a result
payments by receipts from outstanding warrants or the Bureau of the Census is able to improve its sched
claims issued during the year but unpaid at its close. ules, its classification of receipts and payments, and its
Warrants drawn during the year on account of the method of presenting statistical data, and many of
governmental costs of the preceding year and paid in the cities are induced to bring their accounts and
cash are treated as payments on account of the indebt reports more into harmony with the census schedules
edness of prior years and not as payments on account and forms, and thus into approximation to a scheme
of current costs of government.
of uniform accounts and a standard form of reporting.
The difficulties of the second class mentioned above To the extent that this has been done the difficulties
are met with in cities where the final approval of bills, in the way of comparable municipal statistics have
or, in other words, their audits, is made by the city been lessened.
council. This method of audit involves the exercise
I N T B O D U C T T O N OF IMPROVED ACCOUNTS AS A FACTOR
of a purely executive or administrative function by a DECREASING THE DIFFICULTIES OF COMPILATION.—
legislative body. These difficulties can not be over Since the Bureau of the Census began the collection
come by the Bureau of the Census. The relative of data for its municipal financial statistics for the
amount of expenses now audited in a fiscal year suc year 1902, many cities having a population of over
ceeding the one to which they relate is much less than 30,000 have installed new systems of accounts which
it formerly was. The introduction of better business have been designed to afford greater assistance to the
methods should in a few years eliminate the factor of executive officers and to provide the legislative
noncomparability to which attention is here called. branches of the government and the general public
with the data required for forming an intelligent
STATE SUPERVISION OF MUNICIPAL ACCOUNTS AS A
FACTOR DECREASING THE DIFFICULTIES OF COMPILA opinion concerning the economy and. efficiency of the
TION.—Many factors and agencies have contributed various departments and enterprises of the city. The
and are at present operating to lessen the difficulties great majority of these cities in installing their new
mentioned above. The act of Congress in 1899 au systems of accounts have striven to bring their classi
thorizing the annual collection and publication of fication into harmony with that employed by other
financial statistics of cities having a population of cities, so far, at least, as to enable them to compare
30,000 was a recognition of the need and value of com revenues and governmental costs. In addition to
parable statements of the financial transactions and the foregoing, many cities which still retain their
financial conditions of cities. This act was the outcome •earlier systems of accounts have introduced classi
of an agitation by those interested in municipal affairs fications of revenues and expenses which approximate
for securing standard or uniform city reports and stand those of other cities. To the extent that such a
ard or uniform accounts as the basis for such reports. uniform classification has been introduced the diffi
The same agitation led the legislature of Ohio to pass culties in the way of compiling comparable financial
an act in 1901 requiring the use of uniform methods of statistics of cities have decreased, and the utility of
accounting and uniform reports by the municipalties the census reports and of other similar reports has
of that state and to create a state office with power to increased.
FINANCIAL STAT1STICS OF CITIES.
26
ACCOUNTING TERMINOLOGY.
ministered with economy or wastefulness, or with
I efficiency or inefficiency, and may result in an increase
ACCOUNTS.—Accounts are systematic statements of or decrease in the interest of its proprietors, tho same
financial facts of identical or opposite character! so as in the case of private business. Under such circum
arranged as readily to provide summaries or balances stances municipal accounting, in addition to showing
of the same.
that expenditures have been made in accordance with
ACCOUNTING.—Accounting is the art of analyzing, the terms of appropriation acts and other legislation,
classifying, recording, summarizing, and interpreting should (a) demonstrate the extent to which municipal
facts relating to the acquisition, production, transfer, proprietary interests have increased or decreased; (6)
and ownership of articles of wealth or value. Its func set forth the methods of financing all acquisitions or
tion or purpose is readily to provide, from the accounts constructions of municipal properties and public im
of a business, accurate and complete statements of the provements, and all accumulations of municipal
financial results of its operation for any given period funds; (c) aid those in responsible places in formulat
and of its financial state or condition at any given ing intelligent programs for the future conduct of
time, and to furnish all other information which municipal business; and (d) assist in securing economy,
accounts can supply for its systematic and successful fostering efficiency, and applying wisdom in tho admin
administration.
istration of such programs.
MUNICIPAL ACCOUNTING.—Municipal accounting is
CLASSIFICATION OP FINANCIAL DATA.—The financial
the application or adaptation of the general principles
data
recorded in city accounts, like those entered in
and methods of accounting to the administrative
private
records, are readily separable into two prin
requirements of cities. Municipal accounting differs
cipal
classes:
(1) Those from which may bo prepared
from private accounting with reference to the subjects
summaries
of
municipal financial transactions, or
concerning which it provides detailed information, the
statements
of
the
outcome or results of these transacchief differences being (1) those which are caused by
|
tions
for
specified
periods of time called "fiscal
the special limitations placed upon the administrative
periods;"
and
(2)
those
which, when summarized,
action of municipal executive officers by the terms of
will
constitute
statements
of municipal financial con
appropriation acts and other legislation, and (2) those
dition
at
specified
times,
as
at the beginning and close
which are caused by the different purposes for which
of
a
given
fiscal
period.
municipalities are maintained and private enterprises
The segregation of the data recorded in municipal
are operated.
accounts
into the two general classes noted above is
By reason of the limitations referred to in (1) munici
necessary
with referenco to all subjects concerning
pal accounting must provide detailed information,
which
information
is desired. To secure that segre
not necessary in the case of private accounting, show
gation
in
all
cases
an
accounting terminology must be
ing that the expenditures have been and are being
made in accordance with the limitations imposed by adopted, with each term so defined as fully to differen
legislative authority. Again, municipalities being tiate the data of the two classes and to show their rela
maintained to provide their proprietors, or the urban tion to the subjects of information, which' are specommunities to which they relate, at community ex ' cifically required in municipal accounting as compared
pense with certain services and with public facilities with those needed in private accounting. Such a ter
conveniences, and funds required for rendering those minology, with definitions, is presented on the pages
services, while private enterprises are operated to earn which follow. In its presentation first consideration is
for their proprietors and stockholders income or profit, given to the terms required for use in the preparation
municipal accounting must show how municipalities of accurate and complete summaries of tho municipal
have expended money for municipal purposes, and how business transactions authorized by appropriation acta
they have obtained the same, while private accounting and other legislation.
must demonstrate how much income or profit has been
MUNICIPAL FINANCIAL PROGRAMS AND BUDGETS.
earned, and what disposition of it has been made.
The differences above noted in the subjects with
MUNICIPAL FINANCIAL PROGRAMS.—The authority of
reference to which municipal and private accounting the executive officers of municipalities to raise and
must provide information should not, however, con expend money for municipal purposes is granted by the
ceal or obscure the fact stated in the definition of legislative branch of their governments, and is em
municipal accounting that the principles and methods bodied in appropriation acts or ordinances and in
of municipal and private accounting are identical, and general statutes and ordinances with reference to the
that there is as much necessity for applying these prin raising of public money and the use or application of
ciples and making use of these methods in the one case the same. The aggregate of the authorizations thus
as in the other, since municipal business may be ad granted or made applicable for a given city for a epeciACCOUNTS AND ACCOUNTING.
ACCOUNTING TERMINOLOGY.
fied year constitutes its municipal financial program
for that year.
MUNICIPAL BUDGETS.—A municipal budget is a
formal statement of thefinancialprogram or plan of
a municipality for a fiscal period, comprising a state
ment of authorized municipal expenditures for that
period correlated with the estimated revenues and
other resources for meeting them.
To be of greatest administrative assistance a mu
nicipal budget should be a final and complete state
ment of the character described. It should show
the expenditures that are authorized to be met from
(1) ordinary revenues, (2) special assessments and
special assessment certificates, and (3) long-term debt
obligations other than special assessment certificates.
With budgets thus prepared the citizens of a given
city will be provided each year with a complete and
final statement of itsfinancialprogram for that year.
If, in addition to such budgets, summaries.of the re
sults or outcome of business are similarly prepared at
the close of the year, the citizens will have the.data
from which to form intelligent judgments concerning
past and proposed expenditures and methods employed
or recommended forfinancingthem.
MUNICIPAL APPBOPBIATION ENCUMBRANCES, EXPEN
DITURES, REVENUES, AND BORROWINGS.
MUNICIPAL APPROPRIATION ENCUMBRANCES.—The
27
more briefly, "municipal governmental costs," is
employed in this report as a generic designation of
the expenditures, or costs and losses of municipali
ties, (1) for providing the urban communities to
which they relate with the services for rendering
which the municipalities are organized and main
tained, (2) for the use of credit capital, and (3) for
acquiring or constructing the permanent properties
or public improvements employed in providing
services. These expenditures are readily separable
into four principal classes: Expenses, interest, outlays,
and expense ledger adjustments. The governmental
costs of a municipality for a given fiscal year are its
expenses, interest, outlays, and expense ledger adjust
ments for that year.
MUNICIPAL EXPENSES.—Municipal expenses are
the expenditures from which no permanent or sub
sequently convertible values are received. The most
important of such expenses are (1) the costs of muni
cipalities for maintaining services; (2) the losses of
municipalities because of neglect, defalcation, and
other wrongful acts of employees and by bank failures;
(3) depreciation or decrease in the value of municipal
properties and public improvements due to waste,
wear, and obsolescence; and (4) all other expendi
tures, other than interest on municipal debts, which,
like those specifically mentioned in (1), (2), and (3),
increase theliabilities of municipalities without increas
ing their assets, or decrease the amount of their assets
or the value of their properties and public improve
ments without also decreasing their liabilities. Muni
cipal expenses such as those referred to after (1)
are here called municipal budget expenses, since they
are the only municipal expenses for which provision
is ordinarily made in the appropriation acts of Ameri
can municipalities. The expenses of a municipality
for a given fiscal year are those expenses that become
enforcible claims or that otherwise accrue during
that year. They include (1) its expenses for personal
services utilized, materials consumed, and property
rented during the year; and (2) its expenses due to
losses sustained and depreciation suffered during
the year.
Municipal expenses should be fully differentiated
from municipal expenditures of which they consti
tute only a part, otherwise the term will be used, as it
now is in many city reports and in some books on
municipal accounting, with two or more different
meanings, including those assigned to the terms
"municipal expenditures," "municipal expenses,"
and "municipal budget expenses."
term "municipal appropriation encumbrances11 is
a designation very generally used by American city
officials in speaking of the contingent liabilities
represented by contracts entered into and orders
made by those officials in accordance with the
authorizations of the budgets, but which have not
become demand liabilities by the completion of the
services contracted for or the delivery of the materials
ordered. The difference between the appropriation
for a given purpose in a given year and the sum of
the expenditures made and appropriation encum
brances authorized for that purpose constitutes the
unencumbered balance of that appropriation.
MUNICIPAL EXPENDITURES.—The term "municipal
expenditures" is used in this report as a generic
designation of all the costs of municipalities for the
maintenance of their governments and losses inci
dent thereto and their payments and other disposi
tion of money for governmental purposes.
"When classified with reference to the purpose
of expenditure they are here called expenditures
for governmental costs or simply governmental
costs, expenditures for amortization of debts, and
CLASSES OF MUNICIPAL EXPENSES.—Municipal exexpenditures for accumulation of special funds. When
classified with reference to the authorizations of | penses may be classified as governmental, commerappropriation acts they are here referred to as budget j cial, and trust expenses.
Municipal governmental expenses is the designa
expenditures and nonbudget expenditures.
MUNICIPAL GOVERNMENTAL COSTS.—The term "ex tion applied to the costs of maintaining municipal
penditures for municipal governmental costs," or, I governments, protecting person, property, and
28
FINANCIAL STATISTICS OF CITIES.
health, providing social necessities, promoting the divided into a number of subordinate groups, each
general economic welfare of the laboring classes, including all the expenses for a certain general depart
caring for the dependent and defective, restraining mental purpose, or functional activity, as is shown in
and punishing the delinquent, bettering social condi detail in Table 12, and in the text accompanying the
tions, promoting education, research, literature, and same. The reports and accounts of individual cities
art, providing for recreation, conducting municipal should further classify these expenses so as to show
service enterprises, caring for productive properties, the cost of administration, operation! and maintenance
managing investments, negotiating loans, and per for each and every distinct functional activity of
forming other services and carrying on other activities each department of the city government.
The legislative authorization of expenses for pro
for which the government has authority, together
with all judgments against and all losses of the city moting the interests of the laboring classes and for
due to the mistakes, neglect, defalcation, and other promoting general economic welfare is bocoming very
acts of municipal employees, and all municipal losses general and will necessitate an addition in tho early
future of a functional division of expenses with the
due to bank failures and other causes.
Municipal commercial expenses is the designation title "Expenses for promotion of general welfare."
given to (1) the expenses of municipalities for oper Li such a division would bo included the payments
ating and maintaining departments or enterprises, for mothers' pensions, those for city planning and for
such as municipal water supply systems and gas supply investigating labor conditions, conducting free employ
systems, which are organized for the purpose of pro ment agencies, supporting children's aid and humane
viding the inhabitants with public utilities or services, societies, those for the relief of sufferers by floods,
such as are usually furnished by private corporations, storms, and other calamities, and those for maintain
and the losses and depreciation incident to such opera ing tenement house commissions, conducting social
tion and maintenance; and (2) the expenses incident surveys, making payments for the relief and support
to the management of properties other than assets of of old soldiers and sailors, and for kindred purposes,
sinking funds and public trust funds for municipal uses which at present are tabulated under various headings.
held as investments*
EXPENSES OF PUBLIC SERVICE ENTERPRISES.—
Municipal trust expenses is the descriptive term Under this general title are included the expenses of
used in referring to commercial and noncommercial operating and maintaining all such municipal under
expenses of municipalities which accrue in administer takings as water supply and gas supply systems. In
ing the trusts assumed by them, and in caring for and Table 15 these expenses are tabulated under a number
maintaining property left to them in trust for specified of descriptive headings, which are discussed in tho
purposes and uses.
text relating thereto.
CLASSIFICATION OF EXPENSES FOB MUNICIPAL STA
MUNICIPAL INTEREST.—Municipal interest on public
TISTICS.—In the census statistics payments for ex debts, or municipal interest as it is more frequently
penses are classified according to function under two spoken of in this report, is the cost to municipalities
principal headings: "Expenses of general depart for the use of credit capital. In its statistics of pay
ments" and "Expenses of public service enterprises." ments for interest, which are the only statistics of
The two groups of expenses which result from this municipal interest contained in this report, municipal
classification are further divided and subdivided, one interest is segregated in two ways: (1) Into that which
by departmental function and the other by character accrues or is paid on funded and floating debts, on
of enterprise, this being the method of classification special assessment loans, and on other debts; and (2)
that provides cities with data for cost accounting, or that which accrues or is paid on debts of the city cor
accounting to determine the economy and efficiency poration, school districts, and other divisions of the
of municipal administration.
city government. The debts, the interest on which
EXPENSES OF GENERAL DEPARTMENTS.—Under this is shown under the heading "Payments for interest
heading are tabulated in this report all payments for on other debts," are principally those represented by
municipal expenses other than those for the operation revenue loans, time warrants, and other short-term
and maintenance of public service enterprises. These obligations made payable out of current revenue*.
expenses are segregated into ten principal groups The interest of a municipality for a given fiscal year is
according to departmental function, to which are given that which has accrued or become an actual or enforcithe general designations of expenses for: I. General ble liability of the municipality during that year.
government; II.. Protection to person and property;
MUNICIPAL OUTLAYS.—Municipal outlays are the
III. Conservation of health; IV. Sanitation, or pro costs of properties, including land, buildings and equip
motion of cleanliness; V. Highways; VI. Charities, ment, and public improvements more or less permanent
hospitals, and corrections; VII. Education; VIII. in character, which are acquired or constructed by
Recreation; IX. Miscellaneous; X. General. The ex municipalities for use in the exercise of their municipal
penses included in these ten general groups are sub functions or in connection with the business enterprises
ACCOUNTING TERMINOLOGY.
undertaken by thorn. The outlays of a municipality
for a given fiscal year are the costs of its permanent
properties and public improvements which by the
terms of contracts or otherwise have become demand
liabilities of the municipality during the year*
In the statistics of governmental cost payments for
outlays, which are the only statistics of municipal out
lays contained in this report, municipal outlays are
segregated substantially as has been described above
for municipal expenses into three principal classes with
the designations "Outlays for general departments,"
"Outlays for public service enterprises," and "Out
lays for municipal service enterprises," the first of
these classes being subdivided into ten principal groups
with the specific names, which have been given above
in the case of expenses, and the two others into classes
according to the enterprise to which they relate.
MUNICIPAL LEDGER ADJUSTMENTS.—The term "mu
nicipal ledger adjustments " is one here used in referring
to the debit and credit entries in municipal ledger ac
counts similar to those kept by railroad corporations
to which the Interstate Commerce Commission gives
the designation "Profit and loss accounts." They are
the entries that are required in the case of city ac
counts kept on the basis of accrued revenues and ex
penditures which record (1) the changes in the budget
surplus or deficit during a fiscal period that have been
effected at the option of the accounting officers by ad
justments not properly attributable to the period, and
(2) the miscellaneous losses and gains not classed as
expenses or revenues. The most important munici
pal ledger adjustments are those made (1) to correct
the amounts erroneously entered in previous years in
such expense accounts as those for depreciation, losses
through defalcation, bank failures, and bad debts, and
in such revenue accounts as those with uncollected
taxes and special assessments; and (2) to take account
of the original sale of city debt obligations, or their pur
chase for cancellation, at amounts above or below their
face value. If comparable statistics are to be secured
as between different cities using accounts with accrued
revenues and expenses, all ledger adjustments should
be charged to expenses or credited to revenues sub
stantially as is demanded by the latest accounting
regulations of the Interstate Commerce Commission
in the accounts of railroads.
29
chased for cancellation. If municipal accounts were all
kept on a scientific basis, the discounts on bond sales
would be charged to the account of future interest accru
als during the life of the bonds sold, calling for no special
adjustment of the balancing account. Such account
ing with discounts on account of city debt obligations
sold is not practicable at the present time in connection
with the financial administration of our American
cities, and hence the discounts and premiums here
referred to, like all other ledger adjustments, should be
debited to the balancing ledger account and shown in
the city reports under specific descriptive designations,
if they can not, because of popular prejudices, be
treated as current expenses.
MUNICIPAL EXPENDITURES FOB AMORTIZATION OP
DEBTS.—The foregoing term is here used as the desig
nation of the payments of municipalities from their
general treasuries or from sinking funds for the re
demption or final satisfaction of debt obligations. In
budget accounts and summaries the term is ordinarily
used as the exclusive designation of payments made
for the redemption of bonds and long-term debt obli
gations other than those issued in anticipation of the
current levies of the general property tax. In the
text of this report it is used in referring to all payments
for the redemption of municipal indebtedness, unless
otherwise specifically stated.
MUNICIPAL EXPENDITURES FOR ACCUMULATION OF
SPECIAL FUNDS.—In their budgets most cities make
provision for increasing the assets of their sinking
and public trust funds either by payments from the
general treasury to those funds or by the accumulated
earnings of those funds. The additions last mentioned
are generally authorized by general laws, although
sometimes specifically stated in the appropriation acts.
All amounts added to the assets of these specified funds
by either method above mentioned are referred to as
municipal expenditures for accumulation of special
funds.
MUNICIPAL BUDGET EXPENDITURES.—The term " mu
nicipal budget expenditures'1 is here applied in speak
ing of all expenditures authorized by municipal bud
gets. They seldom include depreciation and kindred
expenses that are not met by the payment of money
or its equivalent. Municipal budget expenditures are
here arranged in three groups designated as munioipal
MUNICIPAL EXPENSE LEDGER ADJUSTMENTS.—Mu revenue expenditures, municipal special assessment
nicipal expense ledger adjustments include the debit expenditures, and municipal bond expenditures.
and credit entries in ledger balancing accounts that, These classes of expenditures are described in the
like expenses, represent decreases in municipal assets paragraphs which follow.
that are not accompanied with decreases in municipal
Municipal revenue expenditures or charges are the
liabilities, or represent increases in municipal liabilities budget expenditures of municipalities that by the
that are not accompanied with increases in municipal terms of appropriation acts and other legislation are
assets, or at least are not so shown in the accounts. Of paid or payable from ordinary revenues.
these ledger adjustments special attention is here called
Municipal special assessment expenditures or charges
to discounts allowed on original sales of city debt obli are the budget expenditures of municipalities that are
gations, and premiums paid on such obligations pur met from special assessments or from bonds or certifi-
30
FINANCIAL STAT3STICS OF CITIES.
cates of indebtedness that are ultimately to be re
deemed from special assessments.
Municipal bond expenditures or charges are the
budget expenditures of municipalities that are financed
or are to befinancedby the issue of long-term bond
issues other than special assessment certificates.
MUNICIPAL NONBUDGET EXPENDITUBES.—This term
is here applied to the expenditures of municipalities
that represent depreciation in the value of their prop
erties and public improvements, and other expenses for
which no provisions are made in appropriation acts.
RESOURCES FOB MEETING MUNICIPAL EXPENDI
TURES.—The resources or pecuniary means upon
which municipalities rely or of which they make use
in meeting their expenditures are of four distinct kinds:
Revenues, borrowings, and accumulated funds, and
those represented by revenue ledger adjustments.
MUNICIPAL BEVENUES.—Municipal revenues are the
moneys and other wealth received by or placed to the
credit of cities and other municipalities for govern
mental purposes that increase their assets without
increasing their debt liabilities, or that decrease their
debt liabilities without increasing their assets. The
aggregate of these moneys and other wealth consti
tutes the revenue of that municipality, while the por
tion of such wealth derived from a single source, as
poll taxes, fines, or fees, is properly spoken of as a
municipal revenue. The revenue of a municipality for
a givenfiscalyear is the net amount that accrues from
revenue sources for that year. It includes (1) the
taxes levied in accordance with the city's financial
program or budget, to meet its governmental costs
during that year, whether such revenues are recorded
on the tax lists in that or some other year; (2) the
special assessments whose levies are authorized for the
given year, or otherwise made legally available for use
during that year; (3) the revenues earned during the
year by the operation of public service enterprises, the
management of public properties and investments, the
loaning of money and leasing of properties, and the
performance of services; (4) revenues like subventions,
which are legally due and receivable during the year;
and (5) other amounts received or placed to the credit
of the municipality during the year that increased its
assets without increasing its liabilities, or that de
creased its liabilities without also decreasing its assets.
The general property tax which accrues as above
stated for a specified fiscal year of a given city de
pends upon the laws in force in such city with refer
ence to the time for assessing and levying the tax, or
entering the same on the tax books, and that for pre
paring the budget. In some cities, notably those of
the state of Ohio, the tax is levied, and in part col
lected, before the opening of the fiscal year to which
it relates; while in others, notably in Chicago and
other cities in Illinois, it is levied so late in the fiscal
year that the tax does not become due and collectible
until some months after the beginning of the succeed
ing year.
CLASSES OP BEVENUES BEFEBBED TO IN TEXT,—In
the text of this report municipal revenues are given
certain descriptive designations. The most important
of these are commercial revenues, trust revenues,
ordinary revenues, and extraordinary revenues.
Municipal commercial revenues is the term em
ployed in this report in referring to revenues obtained
by cities and other municipalities by methods and
under conditions which are very similar to those
which prevail in private enterprises. They include
the revenues derived from the operation of productive
enterprises, properties, and investments, including in
terest, rents, etc.
Municipal trust revenues is the designation hero ap
plied to all commercial and noncommercial revenues
which are received for specified purposes, or subject
to specified conditions.
Municipal ordinary revenues is a generic term em
ployed in this report, as it is in the printed reports of
many American cities, in referring to all municipal
revenues other than special assessments. In this re
port it is used primarily as a budget accounting term
rather than one of general municipal accounting.
Municipal extraordinary revenues is a specific desig
nation employed in this report in referring to special
assessments. It is here used as a municipal budget
accounting term.
CLASSIFICATION OF BEVENUES FOB MUNICIPAL STA
TISTICS.—In the census statistics, receipts from mu
nicipal revenues are classified according to source
under headings which are the designations of par
ticular revenues or specific groups of revenues, as
shown in Tables 4, 7, 8, 0, 10, and 11, and are
also classified by division of tho city government for
which they aro received. The most important of the
municipal revenues are specifically mentioned and
described in the paragraphs which follow.
TAXES AND THE SOVEREIGN POWER OF TAXATION.—
In the broad significance of the word, taxes aro
amounts of money, other wealth, or services which,
by virtue of that sovereign power of a nation or
a state, generally spoken of as the taxing power,
are exacted for the support of governments, for
meeting general public needs, and for other govern
mental purposes. The sovereign power of taxation,
by virtue of which taxes in this broad sense of the
word are exacted, is the power which Chief Justice
Marshall declared "involves the right to destroy/'
and which, when considered as a right of tho gov
ernment, "is a right which in its nature acknowledges
no limit." * It includes the power to prescribe the
conditions under which persons and corporations may
engage in business and business activities, receive
1
See Cooley's "Taxation," footnote 2, pp. 10 and 12.
ACCOUNTING 1 ERMINOLOGY.
franchises, and enjoy common-law rights and privi
leges; and also the power to prescribe the conditions
under which they may take and hold title to real
and other property. Exercising that power, nations
and states may take away from the owners of prop
erty the legal title to lands and chattels if taxes on the
same are not paid when due, and may take away from
persons following given occupations or businesses,
holding certain franchises, or enjoying specified privi
leges, the right to follow, hold, or enjoy the same
unless, or until, the tax is paid for that special occu
pation, business, franchise, or privilege.
The sovereign power of taxation is by the courts
and many writers on publicfinancedifferentiated into
the so-called "taxing power" and "police power;" the
first including the power to raise revenue and the
second the power of social, industrial, and economic
regulation and control. This difference has been
evolved by the courts in their efforts to reconcile or
adjust the revenue-producing laws as enacted by the
legislatures of the several states to the different con
stitutional provisions of those states. The great dif
ferences which exist in the constitutional and statu
tory provisions under which the 204 cities covered by
this report derive their revenues render it impossible,
however, for the Bureau of the Census to use this
differentiation as the basis of any classification of
revenue, and hence it employs the phrases "the tax
ing power" and "the police power" only for purposes
of reference and for more exact description of certain
revenues.
SUBJECTS, OBJECTS, AND METHODS OF TAXATION.—
Considered as exacted under the sovereign power of
taxation, taxes may be levied upon every person,
natural and corporate, and with reference to every
object to which the legislative power of the Nation or
state extends; but the subject and object of taxation
and the amounts of taxes levied upon each at any
given time are always determined by public needs
and public policy with reference to the conservation
of order in political society, the encouragement of
industry, and the discouragement of pernicious em
ployment and injurious business or other activities.
Further, the revenues exacted under the sovereign
power of taxation may be levied and collected by any
method that may be adopted by the legislative au
thority of the Nation or state under which it is ex
acted. Special attention is here called to two of
those methods involving an exaction of revenue (1)
in connection with the grant of privileges by the issue
of a license or permit, and (2) by the infliction of
a penalty or mulct for violation of law. When taxes
are exacted by the first method the license or permit
is commonly granted by the government on payment
' of a valuable consideration, though this is not essen
tial. According to court decisions with reference to
this subject, to constitute a privilege such as is.
31
involved in this method of collecting taxes the grant
must confer authority to do something which without
the grant would be illegal, for if what is to be done
under the license is open to every one to do without
it the grant would be idle and nugatory. But the
thing to be done may be a thing lawful in itself and
restricted only for the purpose of securing revenue;
that is to say, restricted in order to compel the taking
out of a license. This is always the case where that
which is licensed is not unlawful at the common law*
The second method is that employed by the states
of Iowa and Ohio in exacting revenue from those en
gaged in the business of selling intoxicating liquors.
The constitutions of those states expressly prohibit
ing the licensing of such business, the legislature
exacts an annual mulct, or penalty, from those en
gaged therein as an assumed punishment for violation
of law.
CLASSIFICATION OF TAXES.—In exacting revenues
under the sovereign power of taxation as above set
forth, governments may levy and collect the same
(1) without reference to any actual or assumed
measurable benefits conferred upon or services per
formed for the taxpayer, or any actual or assumed
burdens imposed upon the general public by the sub
ject or object of taxation; (2) with reference to some
actual or assumed measurable benefit conferred upon
or services performed for the taxpayer, including
actual or assumed measurable increase in the value of
his property; (3) with reference to some actual or
assumed expense or burden imposed upon the general
community by reason of the subject or object of
taxation; or (4) with reference to some actual or
assumed violation of law.
Recognizing the four distinct sets of circumstances
or conditions under which compulsoiy revenues are
levied, many writers on public finance use the word
"taxes" as the exclusive designation of the revenues
obtained as stated in (1), employ the terms "fees"
and "special assessments" as the designations of
those obtained as described in (2) and (3), and classify
those referred to under (4) as "fines" or "penalties."
In its classification for this report of the municipal
revenues exacted under the so-called taxing and
police powers, the Bureau of the Census employs the
theoretical classification of the writers above referred
to so far as the same is practicable. Revenues levied
and collected with reference to property as described
under (1) have been separated from those levied and
collected as described under (2). When thus separated
revenues such as those described under (1) are called
property taxes, and the others are called special
assessment or betterment taxes. (For a detailed
statement of the differences between special assess
ments and the compulsory revenues tabulated in this
report under the heading "Taxes," see under head
ing "Special assessments" in a succeeding para-
32
FINANCIAL STATISTICS OF CITIES.
graph.) In the tabulation of compulsory revenues
other than those exacted with reference to property,
no such segregation has been practicable, it being
impossible to differentiate that portion of such other
revenues as was obtained under conditions stated in
(1) from that secured under conditions described in
(2), (3), and (4). For example, the revenues secured
by the receipt of a so-called license fee from a dealer
in intoxicating liquors are said by many writers to
include (a) a compensation for the service of making
out the license papers; (5) a payment for the privilege
of conducting the business; (c) reimbursements for
the special expenses of the government in supervising
a business that naturally creates disorder; (d) a reim
bursement for the special expenses of the government
by reason of crime, pauperism, and disease that arise
from the business; and (e) a tax in the narrow signifi
cance of the term as used by the writers on public
finance above.referred to. Revenues such as those
referred to under (a) and (b) are identical in character
with those previously mentioned in (2); and those
referred to in (c) and (d) with those mentioned in (3);
but how much of the money collected in connection
with the issue of any liquor license represents revenues
of the classes mentioned under (a), (&), (c), (d), or (e)
is not susceptible of determination. In some states
the statutes have been enacted under circumstances
that demonstrate that the so-called license fees, even
. though large in amount, are levied principally for the
purpose of obtaining revenue, and are therefore,
according to the theory of the writers above referred to,
in large part taxes. In contrast, the statutes of other
states are enacted on the assumption that license fees
are collected either as stated in (6), or as in (c) or id).
What has been said above with reference to the
practical separation of the revenues secured from the
licenses issued to dealers in the liquor traffic is, with
minor modification, applicable to all revenues collected
in connection with the issue of licenses or permits or the
exactions of so-called mulcts. With reference to them
all, it can be said that there is no practical agreement
among legislators, judges, and writers on public finance
as to what portion of these revenues is received as com
pensation for services or other benefits conferred, or
for special expenses imposed upon the government,
and what portion is otherwise received.
The Bureau of the Census has been unable, therefore,
to employ a classification which would show for reve
nues other than property taxes and special assessments
the relative amounts of revenue which are collected
with and those collected without reference to benefits
received or burdens imposed. For this reason the
Bureau of the Census uses the word "taxes"inthis
report as the generic designation of all compulsory
revenues other thanfinesand special assessments, but
tabulates separately that portion of the aggregate
amount of these so-called taxes which is obtained in
connection with the issuance of a license or permit.
In this report the revenues tabulated as taxes, in
addition to being classified as abovo described with
reference to the issue of a license or permit in connec
tion with their collection, are classified with reference
to the objects taxed. Thus classified, they are tabu
lated as belonging to one of four principal classes: (1)
Property taxes, (2) poll or personal taxes, (3) business
taxes, and (4) nonbusiness license taxes.
PBOPERTT TAXES.—Property taxes arc taxes upon
the property of persons, natural and corporate.
Under the existing laws in the United States property
taxes are universally levied without reference to bene
fits conferred upon or enjoyed by the taxpaying prop
erty owner. A marked departure from this method
of levying property taxes, which has long prevailed
in both the United States and Europe, has been au
thorized by laws recently enacted in Germany and
Great Britain under which tho property tax upon
the unearned increment of land values is levied
with reference to measurable benefits received or
accrued.
Most property taxes are apportioned according to
the value of the properties upon which or by reason of
which they are levied, and in so far as they are thus
apportioned they are properly spoken of as ad valorem
taxes. Others not thus apportioned are generally
called specific taxes. Property taxes are readily sepa
rable into two groups, the general property tax and
special property taxes.
The general property tax is tho common designation
of the direct tax upon real property, and upon other
property which is apportioned and levied by substan
tially the methods employed in apportioning and levy
ing taxes upon privately owned real property. Be*
ceipts from the general property tax form the largest
portion of the revenue receipts of most American cities.
A general property tax, levied at the same rate upon
the greater portion of the property within the territory
subject to the taxing power, is here called a general
levy cf (he general property tax. A similar tax levied
upon a specified class of property within that territory
is called a special levy of the general property tax; and
if levied upon the property of a specified portion of that
territory, it is called a local levy cf ike general property
tax. A general or special levy which is applicable for
a specified purpose is further designated as a specific
levy of (he general property tax.
Special property taxes are those direct taxes levied
upon property which are assessed, levied, and collected
by methods that are not generally applied in the case
of privately owned real property. As such taxes the
Bureau of the Census includes all taxes upon the
property of corporations levied upon the basis of the
amount of corporate stock, corporate indebtedness, or
ACCOUNTING TERMINOLOGY.
of both corporate stock and indebtedness, or by any
other method than on the basis of the valuation of all
property of the corporation; taxes upon savings banks
and kindred corporations, which are levied in propor
tion to a certain specified portion of deposits, as their
excess above the value of specified investments; and
taxes upon life insurance corporations assessed upon
the basis of the valuations of their policies. Special
property taxes also include all taxes levied upon mort
gages at the time of their execution or entry of public
record (as in New York), and taxes on investments,
choses in action, bonds and notes for specified periods
of time (as in Connecticut), and on corporation bonds
held by residents (as in Pennsylvania), and all specific
taxes upon property, as taxes upon land in specified
amount per acre, taxes upon horses, mules, and other
flmmnk in specified amount per head, or taxes upon
grain in specified amount per bushel. The greater
portion of the taxes here tabulated as "Special prop
erty taxes'1 are taxes exacted from corporations and
could with propriety be called "Property taxes of
corporations."
POLL OE PERSONAL TAXES.—Under the term "poll or
personal taxes," the Bureau of the Census includes all
exactions by the government from private individuals
which are levied without regard to the property or in
come of the taxpayer. These taxes comprise (1) all
so-called poll or capitation taxes, whether levied in
specified amounts upon all males of specified ages, or
levied as quasi property taxes based upon an arbitrary
valuation of polls; (2) all so-called poll taxes graded
in amounts according to occupations; and (3) all
exactions of personal service, as work upon highways
or elsewhere, whether classed in local statutes as taxes
or otherwise. Poll or personal taxes graded according
to occupation may, with propriety, be called "occupa
tion poll taxes." These are to be distinguished from
business taxes, since they are primarily levied upon
persons and not upon the business or business activity
from which the taxpayer secures an income.
BUSINESS TAXES.—Business taxes are taxes upon
business and business activities exacted from persons
natural and corporate (1) in proportion to the volume
of their business, (2) by reason of the business in
which they are engaged, or (3) by reason of some busi
ness activity which constitutes a part of their business.
Business taxes as here defined may be levied with or
without reference to measurable or assumed measur
able benefits conferred or enjoyed by the taxpayers,
or special expenses imposed by them upon the govern
ment. Classified with reference to the issuance of a
license or permit at the time of their collection, these
taxes fall into two classes called license and nonlicense business taxes.
license business taxes are taxes exacted in connec
tion with the issue of a written instrument called a
license or permit, which authorizes the licensee to engage
in some specified business or business activity, Non66432°—17
3
33
license business taxes are business taxes exacted without
the issuance of a license. License and nonticense
business taxes are in this report tabulated under three
headings: "Taxes on liquor traffic," "Taxes other than
on liquor traffic collected without issue of license," and
"Taxes other than on liquor traffic collected with issue
of license."
NONBUSINESS LICENSE TAXES.—Nonbusiness license
taxes are taxes other than upon business that are
exacted primarily for purposes of regulation, and are
collected in connection with the issue of so-called
licenses or permits, and are always levied with refer
ence to measurable or assumed measurable benefits
conferred upon or enjoyed by the taxpayers. The
receipts from these taxes are segregated for the purpose
of this report into three classes, and are tabulated in
Table 7 as taxes paid by persons granted (1) dog
licenses, (2) general licenses, and (3) permits.
In thefirstclass, license taxes on dogs, are included all
taxes which are collected from the owners of dogs in
connection with the issue of licenses or permits to keep
such animals for a specified period of time, generally
a year.
In the second class, general license taxes, are tabu
lated all nonbusiness license taxes, that are collected
in connection with the issuance of licenses or permits
other than for keeping dogs, which are granted for a
specified period of time, as a year, month, or day.
Among taxes of this kind are those collected from
persons keeping vehicles, as automobiles, bicycles, etc.,
irrespective of whether these vehicles are used for
business or pleasure.
In the third class, permit taxes, are included all
nonbusiness taxes that are collected in connection
with the issue of so-called licenses or permits which
are granted for some specified act or transaction, as
marriage licenses or permits, and departmental per
mits, such as those authorizing the connecting of houses
with sewers and water pipes. It should be noted in
this connection, however, that nonbusiness license
taxes collected by public service enterprises in con
nection with the issue of permits by them are in
cluded for accounting purposes with revenue receipts
from those enterprises, although, like other revenue
obtained in connection with the issue of permits,'they
are permit taxes.
SPECIAL ASSESSMENTS.—Special assessments are
general proportional contributions of wealth levied
against land and collected from its owners and occu
pants to defray the costs of specified public improve
ments made, or of specified public services under
taken, in the interest of the general public. Special
assessments, like taxes, are levied and collected under
the sovereign powers of the state, generally called
taxing and police powers, but under very different
conditions and subject to the application of widely
different principles, as may be noted from the follow
ing comparisons based upon court decisions:
84
FINANCIAL STATISTICS OF CITIES.
1. Taxes upon property axe levied for the purpose
of raising revenue (1) for meeting the general costs of
government, (2) for providing for all general public
needs, and (3) for other governmental purposes; and
the only benefit which taxpayers in the United States
at present receive is as members of organized society.
The individual taxpayer is therefore poorer, in a sense,
by reason of the payment. Special assessments are
levied only for the purpose of providing for specified
general public needs, and, in theory at least, do not
leave the property owners who pay their assessments
any the poorer, since they are fully compensated by
the benefits conferred upon them by tha improve
ments or by the services for which the assessments
are levied.
2. Taxes may be levied upon personal as well as
real property, and upon person, business, occupation,
franchise, privilege, and right; but special assessments
are levied upon land alone.
. 3. A tax is levied on the whole, or with reference to
the whole, of a known political subdivision, as a state,
county, city, town, or school district, or some special
subdivision thereof or some special class of property
therein; while a special assessment is levied on the
property situated in a district created for the express
purpose of a levy, and possessing no other function or
even existence than to include the thing upon which
the levy is made.
4. Certain properties may be specifically exempt
from property taxes on account of their public charac
ter or from considerations of public policy, but no
property is thus exempt from special assessments.
5. Receipts from taxes may be expended for any
purpose or object for which the taxing authority may
make appropriations; but receipts from special assess
ments may be expended only for those public improve
ments and public services from which an exceptional
and plainly perceived benefit ensues to the property
or to the occupant of the property upon which they
are imposed.
6. Taxes are a continuing burden of recurrent
charges which must be collected at stated short inter
vals, while special assessments are levied occasionally
only, being exceptional both as to time and locality.
FINES AND FORFEITS.—Fines are amounts of wealth
exacted from individuals, firms, and corporations
under the sovereign power of inflicting punishment as
penalties for violation of law, whUeforfeits are amounts
accruing to governments in accordance with the terms
of contracts as penalties for nonobservance of suoh
contracts. Forfeits of one class, however, are re
ceived in lieu offinesand are classified as such. These
are deposits exacted to guarantee the appearance of
the depositor before a court. They, in a sense, are
paid to bind the agreement to thus appear, but as
the amount usually approximates the fihe that would
be imposed in case of appearance and conviction,
their forfeiture relates them more nearly to fines than
to the usual forfeits for nonobservance of oontracts.
Receipts from fines, like reoeipts from taxes, are
what writers on publicfinancecall "compulsory reve
nues," while those from commercial forfeits belong to
the class called "contractual." It should be noted in
this connection that the rovenues on account of the
liquor traffic in Ohio and Iowa which are collected under
what are known as "mulct" laws, or laws for imposing
mulcts or penalties, are tabulated in this report as
business taxes and not as fines, such revenues being
levied under the legal fiction of a "fine" or "mulct,"
just as the corresponding "license fees" are levied
under the legal fiction of a benefit or service.
ESCHEATS.—Escheats are amounts of money re*
ceived from the disposal of property whoso owners
can not be ascertained or located.
SUBVENTIONS AND GRANTS.—Subventions and grants
are gratuitous contributions made by one govern
ment to another. 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 arc
granted subject to the formal compliance by the re
cipient with certain prescribed conditions, whilo the
term grants is applied only to those contributions of
one government to another which are made without
the prior establishment of conditions.
DONATIONS AND GIFTS.—Donations and gifts are
gratuitous 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,
hospitals, infirmaries, libraries, and kindred institu
tions, and applies the designation gifts to all other
contributions by private individuals and corporations
to governments.
PENSION ASSESSMENTS.—Pension assessments, as
the Bureau of the Census uses the term, are amounts
of money collected from policemen, firemen, teachers,
and other governmental employees toward the pay
ment of pensions and the maintenance of pension
funds in the interest of the classes of employees con*
tributing. Pension assessments are always received
subject to conditions, and thus always constitute trust
revenues.
FEES AND CHARGES.—When first used in private
business the word "fee" was the designation of the
compensation exacted for a service performed or
work done, and the word "charge" was the designa
tion of a burden imposed. In private business the
word "fee" to-day retains its earlier significance,
although it is most frequently applied to the compen
sation for the service of a physician, lawyer, or other
professional person; but the word "charge" has come
to have the same general meaning as "fee," although
ACCOUNTING TERMINOLOGY.
35
it is applied most frequently to the compensation, ren on all the land of a given territory. The difference can
dered for a service performed, work done, or something best be illustrated by the following concrete cases:
sold.
If in one portion of its territory a city constructs a
When first used in governmental business the word sewer or sidewalk or lays a water pipe for one or more
"fee" was employed with the significance which it squares and apportions a whole or a part of the cost
had in private business, but it soon began to be also to the property benefited, the amount so apportioned
used as the designation of an amount exacted by constitutes a special assessment; while if a given indi
absolute rulers by virtue of what is now called the vidual with land outside of the line of sewer or water
taxing power, under the fiction that it was compensa pipe authorized, or in front of which no sidewalks
tion for a special service rendered or a special benefit have been ordered, petitions to have his land connected
conferred in the form of a privilege or right that the with the sewer or water main or to have sidewalks laid
taxpayer was permitted to enjoy or exercise. In in front of the same, and the city complies with his
modern statutes the word "fee" is used with both of petition and makes the improvements requested and the
these meanings, inherited from the Middle Ages.
petitioner reimburses the city wholly or in part for the
Municipal compulsory revenues called "fees" which improvement made, the payment is here called a charge
are levied and collected by virtue of the so-called and not a special assessment.
Further, if a city assumes the task of removing the
taxing or police powers are in this report tabulated as
snow from the sidewalks or the rubbish from the back
"Taxes," for reasons already stated.
Only those revenues are tabulated as "Fees" which yards of any portion of the territory and reimburses
are classified by Seligman as "contractual," and which itself for the cost by a proportional levy upon those
represent the actual compensation for services per benefited by the services, the amounts levied upon the
formed by the employees of the government as one property benefited are special assessments. If, how
person performs a service for another in private life. ever, the city makes it obligatory upon all owners or
They are payments for something done, as compared occupiers of land to clear the snow from the walks and
with payments for the privilege or right of doing some remove rubbish from their back yards, and, in default of
thing, as are the so-called fees exacted under the taxing compliance by a particular owner or occupier, does the
work and collects the cost by a levy against the land,
or police powers and tabulated as taxes.
The Bureau of the Census places in the generic group the amount collected is a charge and not a special
of revenues to which fees are assigned the revenues assessment or tax.
ToTh is the designation given to charges made for
called " charges." In so tabulating charges it uses the
word with its secondary or derivative meaning, which passing over bridges or traveling over roads.
Rates is the generic designation generally applied to
is identical, as has been pointed out, with the primary
meaning of "fees." The Bureau of the Census specifi the revenues of water supply, gas supply, and electric
cally applies the term fees to amounts collected as light systems and similar enterprises .which they earn
compensation for such services as are performed only by furnishing or supplying their respective utilities.
by governments; while it uses the word charges as the
Rates and tolls are in reality but charges of certain
designation of amounts collected as compensation for classes of enterprises which are given special names.
governmental services that are similar in character to The names thus given and the classification of these
those performed by one individual for another. The revenues employed in this report are never modified
amount of a governmental fee is usually established by by the method adopted for enforcing their payment.
statute, and the fee is generally collected in advance. In some cities unless the rates of water and gas supply
On the other hand, a governmental charge can be systems and similar enterprises are promptly paid they
definitely determined only upon completion of the are made a lien upon the real property to the ocouwork or service, and advance payment for such work pant of which water, gas, or electric current is fur
or service, if made at all, is made only to guarantee the nished, and the amount is placed on the tax roll and
costs when determined.
collected with taxes. This is a lien, as the courts have
Charges are differentiated from special assessments decided, securing the payment of the debt by the indi
by the following characteristics: A charge is the com vidual property owner for the "rate" or "charge" for
pensation for something done by governmental em the service furnished, and not a tax.
HIGHWAY PRIVILEGE DUES.—Highway privilege dues
ployees for the benefit of a particular individual, and
in determining its amount no consideration is taken is the generic designation applied by the Bureau of the
of any service performed for another, or the cost of Census to amounts of money received by cities as com
any publio improvement made or service rendered to pensation for special privileges in, upon, under, or over
the general public, or in behalf of the people in a the publio highways granted to particular individuals
given territory. In contrast, a special assessment and corporations beyond the privileges of other in
paid by a given individual always represents the cost dividuals and corporations. Some of the privileges,
of some publio improvement or service which is levied granted for which these dues are received are privileges.
36
FINANCIAL STATISTICS OF CITIES.
in, upon, under, or over highways that in the case of debt obligations that have been authorized but not
private realty are called licenses, and others are rights issued. Borrowings in budget accounting are readily
which are most frequently spoken of as easements, and separable into those called funded, revenue, and
others, granted to public service corporations, are privi special assessment borrowings.
leges c&Me&franchises* They differfromthe privileges Funded borrowings are the borrowings of cities rep
granted upon realty by lease in that they are exercised resented by long-term bonds or certificates issued or
under conditions that permit the use of highways by authorized.
Revenue borrowings are the borrowings of cities
others than the recipients of the privileges. They also
differ from the privileges for which license taxes are which are represented by bonds and other obligations
paid in that they are privileges to' make certain uses of issued to secure money in anticipation of the receipt
land owned by the grantor, while the privileges secured of ordinary revenues.
Special assessment borrowings are municipal borrow
by the payment of license taxes are merely privileges
to do something. Highway privilege dues differ from ings represented by bonds and certificates and time
fees in that fees are received as compensation for serv warrants issued in anticipation of the collection of
ices performed or rendered, while highway privilege special assessments.
dues are received as compensation for specified rights
MUNICIPAL PUND ACCUMULATIONS.—Most American
or privileges upon the public highways. Highway cities which incur indebtedness by the issue of longprivilege dues are divided by the Bureau of the Census term debt obligations, variously designated as "cor
into two classes, called major and minor.
porate stock/' "bonds," and "certificates of indebted
Major highway privilege dues are amounts of money ness/9 provide for their final amortization through
exacted as compensation for those privileges upon the sinking fund assets accumulated for that purpose.
highways which are exclusively enjoyed by public- The amounts appropriated from revenues each year
utility corporations and which such corporations must to be added to the assets of sinking funds, including
possess in order to cany on their business. The privi the earnings of the funds so added, are hero called
leges for which these dues are received as compensa expenditures for accumulation of special funds, or,
tion are those most generally called "franchises," and more briefly, special fund accumulations. Tho same
are by some writers referred to as "operating fran term is applied to the additions mado by donations,
chises," to distinguish them from "corporate fran gifts, or otherwise to public trust funds for municipal
chises" or authority to exist as a corporation. These uses, and to investment funds and properties held as
dues may with propriety be called "franchise highway investments.
privilege dues."
MUNICIPAL REVENUE LEDGER ADJUSTMENTS.—On
Minor highway privilege dues are amounts of money page 29 a definition has been given of "Municipal
exacted for licenses or easements granted for utilizing, ledger adjustments/1 and statements have been made
for purposes specified, portions of the highway or space setting forth the methods of recording them to secure
above or below it, including the privilege of erecting comparable statistical reports. Municipal revenue
awnings and signs projecting over or extending across ledger adjustments include tho credit and debit
the sidewalk or street or constructing vaults under the entries in ledger balancing accounts that, like reve
sidewalk or street in front of or adjoining the prop nues, represent increases in municipal assets which
erty owned or occupied by the grantee. Minor high are not accompanied with increases in municipal
way privilege dues may be collected from corpora liabilities, or represent decreases in municipal liabili
tions as well as from private individuals..
ties which are not accompanied with decreases in
OTHER REVENUES.—Governmental revenues other municipal assets, or at least are not so shown in the
than those mentioned above include interest receiv accounts. Of these ledger adjustments, special atten
able, rents, minor sales of materials and scrap when tion is here called to premiums received on original
these are offsets to governmental expenses, and the sales of city debt obligations, and to discounts ob
sales of utilities and products furnished by public tained in connection with the purchase of such obliga
service enterprises and municipal institutions. These tions for cancellation. If municipal accounts were all
governmental revenues are of the same character as kept on a scientific basis the premiums on bonds sold
similar revenues of private persons and corporations would be credited to a liability account with "pre
to which are given the designations mentioned. None mium/9 and written off or amortized year by year
of them require any special definition or description during the life of the bond, thus calling for no special
in this connection.
adjustment of the balancing account. Such account
MUNICIPAL BORROWINGS.—Municipal borrowings is ing is, however, not practicable with the financial
the generic term here used in referring to (1) the administration of our American cities at the present
money received by municipalities from the issue of time, and hence the premiums and the discounts here
long or short term bonds, or other municipal debt referred to should be debited to the balancing ledger
obligations; and (2) the bonds and other municipal account, and so shown in city reports under some
ACCOUNTING T]ERMINOLOGY.
specific descriptive designation, if they can not, be
cause of popular prejudices, be treated as current
revenues. In practice the premiums here referred to
are by American cities (1) used for meeting current
expenses, (2) used for meeting the cost of constructing
or acquiring the properties and public improvements
for which the bond issues themselves are used, (3) re
served for meeting the first payments of the bonds for
which they are premiums, or (4) transferred to sink
ing funds and made reserves for amortizing future
debts. All of these treatments call for ledger adjust
ment entries, if complete accounts are kept showing
the effect of current transactions upon the interests of
the city as a proprietor.
MUNICIPAL RECEIPTS AND PAYMENTS.
RECEIPTS AND PAYMENTS IN CENSUS STATISTICS.—
The censusfinancialstatistics of cities are, for reasons
already stated, based upon, and in large part derived
from, the accounts and reports of city comptrollers
and treasurers, or those of other officials discharging
some or all of the duties of officers bearing those desig
nations. Those accounts, so far as they are records
of financial transactions, are with few exceptions pri
marily accounts with what are called in the commer
cial world "receipts and payments of cash." The
methods employed by the Bureau of the Census in
using these accounts for the purpose .of compiling
comparative statistics of governmental costs have al
ready been described at length. By those methods
certain receipts and payments not recorded in cash
accounts are included in these statistics. The char
acter of the receipts and payments thus included is
described in the statements which follow.
RECEIPTS.—In accounts, receipts are amounts of
money, bills receivable, land, materials other than
money, and services that in the conduct of business
are received by or placed at the disposal of or to the
credit of the recipient for his own use or benefit, or
for the use or benefit of another. Receipts recorded
in so-called cash accounts are called cash receipts.
PAYMENTS.—In accounts, payments are amounts
of money, bills payable, land, materials other than
money, and services that in the conduct of business
are paid, delivered, or transferred in the settlement
of claims against or for the final discharge of the debt
obligations of the payer, or for his use, benefit, or
credit. Payments recorded in so-called cash accounts
are called cash payments.
MUNICIPAL RECEIPTS AND PAYMENTS.—Municipal
receipts and municipal payments are the receipts and
payments recorded in the accounts of cities and other
municipalities.
PRIMARY CLASSIFICATION OF MUNICIPAL RECEIPTS
AND PAYMENTS.—The primary classification of munic
ipal receipts and payments made use of in this report
is one which segregates receipts with reference to
37
revenues, and payments with reference to govern
mental costs. When thus classified municipal receipts
are separable into revenue receipts and nonrevenue
receipts! and municipal payments into governmental
cost payments and nongovernmental cost payments.
MUNICIPAL BEVENUE RECEIPTS.—The term "mu
nicipal revenue receipts" is here applied to the receipts
of cities and other municipalities on revenue account,
less amounts which have been returned or are to be
returned by reason of error or otherwise. The amounts
so returned or to be returned should be recorded as
payments in the same accounts with the revenue re
ceipts, and the receipts and the counterbalancing
payments are called in this report courvterldaricing
receipts and payments. The municipal revenue re
ceipts of a given fiscal year included in the census
municipal statistics comprise (1) amounts on revenue
account recorded in local cash accounts during the
year, and (2) amounts of similar receipts which the
Bureau of the Census combines with the recorded
cash receipts for the purpose of compiling more com
parable statistics of revenue receipts and governmental
cost payments. (For details of these added receipts,
and of receipts recorded in local revenue accounts
but omitted from the so-called revenue receipts of
this report, see pages 23,24, 22, and 21, under "Differ
ent methods of accounting for interdepartmental
services," "Faulty accounting for interest chargeable
as outlay or expense," "Lack of proper accounts with
materials and supplies," and "Collection of state and
county revenues by different governmental units.")
MUNICIPAL NONREVENUE EECEIPTS.—The term "mu
nicipal nonrevenue receipts" is here applied to all
receipts of cities and other municipalities other than
municipal revenue receipts as previously defined.
The municipal nonrevenue receipts of a givenfiscalyear
included in the census municipal financial statistics
comprise (a) all receipts recorded during the year in
so-called cash accounts of the municipalities from (1)
sales of investments, (2) sales of supplies which have
been purchased for sale, (3) sales of municipal securi
ties, (4) transactions other than sales of municipal
securities which increased municipal indebtedness, and
(5) counterbalancing receipts such as those mentioned
in the preceding paragraphs; together with (6) re
ceipts during the year of services whose costs have been
included among the expenses and outlays of the year,
as has been described on pages 21 and 22, under " Ex
clusive use of cash accounts by comptrollers and audi
tors," and "Lack of proper accounts with materials
and supplies."
MUNICIPAL GOVERNMENTAL COST PAYMENTS.—The
term "municipal governmental cost payments" is
here applied to the payments of cities and other mu
nicipalities for their governmental costs, or for their
expenses, interest, and outlays, less amounts which
have been returned or are to be returned by reason
38
FINANCIAL STAT [STICS OF CITIES.
of error or otherwise. The amounts so returned or in preceding paragraphs which are recorded in revenue
to be returned should always be recorded as receipts and governmental cost payment accounts.
SIGNIFICANCE OF PRIMARY CLASSIFICATION OF MU
in the same accounts "with governmental cost pay
ments, and the payments and counterbalancing re NICIPAL RECEIPTS AND PATMENTS.—The segregation
ceipts are in this report called counterlcfanri/ng pay- of municipal receipts into revenue and nonrevenuo
merits and receipts. The municipal governmental cost receipts and the segregation of municipal payments
payments of a givenfiscalyear included in the census into governmental cost and nongovernmental cost
financial statistics comprise (1) the amounts recorded payments is of great significance, since it permits the
in local cash accounts of the comptrollers, or other preparation of summaries of financial transactions
officers acting as comptrollers, as paid during the year that show the excess of revenue receipts over the ex
in settlement of claims of the current year on account penses and interest for meeting which they are pro
of expenses, interest, and outlays, including payments vided, or the reverse, and the excess of governmental
for materials and supplies used during the year; (2) cost payments over revenue receipts, or the reverse.
SECONDARY CLASSIFICATION OF MUNICIPAL RECEIPTS
the amounts recorded in the same accounts as paid
during the succeeding year in settlement of the ex AND PAYMENTS.—Another classification of municipal
penses, interest, and outlays for the given year; (3) receipts and payments made use of in this report is
payments recorded in the local cash accounts of city one which separates the receipts into those called
controlling officers in preceding years, equal in amount J "receipts from the public" and "transfer receipts,"
to the excess of the value of materials and supplies and the payments into "payments to tho public" and
charged during the year as expenses and outlays over "transfer payments."
the payments of the year for new materials and sup
MUNICIPAL RECEIPTS FROM THE PUBLIC.—Municipal
plies; and (4) payments for interdepartmental services receipts from the public is the designation applied in
not recorded in local cash accounts. The payments this report to receipts from private persons and cor
mentioned after (1) and (2) are in most cases equal in porations, and from states, counties, and other civil
amount to payments recorded in warrant registers, divisions by cities and other municipalities for (1)
and differ from them only to the extent that some their governmental uses and purposes, and (2) for tho
payments are made without the issue of a warrant or use, benefit, or credit of other civil divisions or of
order, as has already been explained. With that ex private persons or corporations. The municipal re
ception those payments may be called "warrant pay ceipts from the public for a givenfiscalyear included in
ments'1 as well as "cash payments." The Bureau of the census municipal financial statistics comprise
the Census combines the payments mentioned in (3) (1) all receipts by cities and other municipalities from
and (4) with those mentioned in (1) and (2), and, other civil divisions and from private individuals and
for the purpose of presenting more comparable statis corporations that during the given year arc recorded
tics of governmental cost payments, omits from the in the so-called cash accounts of the officers of tho
so-called governmental cost payments of this report various divisions of the government of tho munici
certain payments recorded in local expense accounts, pality; and (2) receipts during the year or during
as has been explained on pages 22,23,24, and 21, under preceding years of materials and supplies, and receipts
the captions "Lack of proper accounts with materials during the year of services the cost of which are in
and supplies," "Different methods of accounting for cluded by the Bureau of the Census as expenses and
interdepartmental services," "Faulty accounting for outlays, but which are represented at the close of tho
interest chargeable as outlay or expense," and "Col year by unpaid warrants, orders, audits, claims, or
lection of state and county revenues by different judgments*
governmental units."
MUNICIPAL PAYMENTS TO THE PUBLIC.—Municipal
MUNICIPAL NONGOVERNMENTAL COST PAYMENTS.— payments to the public comprise the payments by
The term "municipal nongovernmental cost pay cities and other municipalities to private persons and*
ments" is here applied to all payments of cities and corporations and to other civil divisions of cash or of
other municipalities other than municipal govern warrants, orders, bonds, notes, judgments, and other
mental cost payments as previously described. The bills payable in settlement or adjustment of claims
municipal Twngovernrnentdl cost payments of a given against or in final satisfaction of the debt obligations
fiscal year included in the census financial statistics of the municipalities or of any of the divisions of their
comprise all cash or warrant payments recorded dur governments, or for their use or benefit. The mu
ing the year in the accounts of municipalities for (1) nicipal payments to the public for a given fiscal year
the purchase of investments; (2) the purchase of sup included in the census statistics comprise (1) cash
plies in excess of those used or sold; (3) thefinalcash paid during the year to private persons and corpo
payment of municipal debt obligations in the form of rations and to other civil divisions in settlement of
bonds, notes, warrants, and audited claims; and (4) claims against the municipality or one of the divisions
counterbalancing payments such as those described I of its government, or for its use or benefit; (2) cash
ACCOUNTING TERMINOLOGY.
paid to such persons, corporations, and divisions dur
ing the year in final satisfaction of warrants, orders,
and other bills payable, of the given year or of any
preceding year; (3) warrants and other bills payable
issued, delivered, transferred, or entered of record
during the year or during the succeeding year, in set
tlement of the claims of private persons and corpora
tions and other civil divisions against the municipality,
or one of the divisions of its government, which arose
or accrued during the given year. It should be noted
in this connection that the only payments such as
those mentioned in (3) as being issued, delivered, etc.,
during the succeeding year that are included in the
census statistics are those of warrants and orders in
settlement of claims audited during the year that were
issued in the succeeding year, and the warrants, etc.,
that were issued by cities that held their books open
for a limited period after the close of the fiscal year
to make a complete statement of the governmental
costs of that year, as described on page 25, under
"Auditing claims after the close of the year to which
they relate."
MUNICIPAL TRANSFER RECEIPTS.—Municipal trans
fer receipts is tho designation applied in this report to
amounts of cash (1) which the divisions of the govern
ment of a city or other municipality place at the dis
posal or to the credit of their accounts with their va
rious funds, including those for their departments and
enterprises; or (2) which are transferred to one of these
accounts from another; or (3) which one of these funds,
departments, or enterprises receives from another.
The municipal transfer receipts for a givenfiscalyear
included in the census statistics comprise all such re
ceipts as thoso mentioned above after (2) and (3),
which are recorded in the local accounts during the
year, and similar interdepartmental receipts com
bined therewith by the Bureau of the Census for the
purpose of presenting more comparable and accurate
statements of governmental costs, as has previously
been explained.
MUNICIPAL TRANSFER PAYMENTS.—Municipal trans
fer payments are the amounts of cash which a division
of the government of the city or other municipality
transfers or takes from the credit of one of its funds,
departments, enterprises, or accounts in settlement or
adjustment of claims against it in favor of another
fund, department, enterprise, or account; or which one
fund, department, or enterprise delivers or pays to
another in settlement of its claims. The municipal
transfer payments for a givenfiscalyear included in the
census statistics comprise (1) all municipal interde
partmental payments recorded in the local accounts
during tho year, and (2) similar payments combined
therewith by the Bureau of the Census for the purpose
of presenting more comparable and accurate state
ments of governmental costs, as has previously boon
explained.
39
SIGNIFICANCE OF THE SECONDARY CLASSIFICATION
OF MUNICIPAL RECEIPTS AND PAYMENTS.—The segre
gation of municipal receipts and payments into the
two classes termed "receipts from and payments to
the public" and "transfer receipts and payments" is
of great significance, since a receipt of cash or any
specific equivalent thereof from the public increases
the amount of such cash or specific equivalent in the
possession or control of the government, and a payment
or delivery to the public decreases the amount of such
cash or specific equivalent; while corresponding re
ceipts by one division, fund, or account of the city
from another effect no change in the amount of cash
or such equivalent. In recognition of this fact the
receipts from and payments to the public are sometimes
spoken of in this report as actual receipts and payments,
and the transfer receipts and payments as nominal re
ceipts and payments. The first class of receipts and
payments may be called corporate receipts and pay
ments, since they are the receipts and payments of the
various corporations that constitute the government
of a municipality; while the second class of receipts
and payments maybe calledfund receipts and payments,
since they are the receipts of the funds of the city in
cluding those for the various enterprises, departments,
and other objects of appropriation, or interdepart
mental receipts and payments, for reasons that are
obvious.
SUBORDINATE CLASSES OF MUNICIPAL RECEIPTS AND
PAYMENTS.—Municipal revenue receipts, whether re
ceipts from the public or transfer receipts, are classi
fied and tabulated in Tables 4, 7, 8, 9,10, and 11, so
as to show those from public service enterprises and
those from other sources and from the various classes
of those revenues. In like manner municipal govern*
mental cost payments are classified and tabulated in
Tables 12,15,17, and 18, and in the text table on page
51, so as to show those paid in settlement of claims
arising for expenses, interest, and outlays. The text
table on page 51 presents a summary of municipal
revenue receipts and governmental cost payments
classified as "net" and "transfer;" the net revenue
receipts being the receipts on revenue account, less the
revenue transfer receipts and the receipts returned or
to be returned by reason of error or otherwise, and the
net governmental cost payments being the payments for
expenses, interest, and outlays, less transfer govern
mental cost payments and the payments returned or
to be returned by reason of error or otherwise.
In addition to the classification of receipts from
and payments to the public and transfer receipts
and payments described in preceding paragraphs,
attention is here called to two additional classifica
tions of transfer receipts and payments made use of
in this report: (1) A classification according to the
character of the transaction, separating the transfers
into those designated as general, service, interest,-
40
FINANCIAL STA1riSTICS OF CITIES.
and investment transfer receipts and payments; and transfers recorded in city accounts are treated by the
(2) a classification by the degree of independence of Bureau of the Census as accounting credits and debits
the divisions, departments, offices, or accounts be and are not included in its published statistics.
tween which the transfers are made, separating the MUNICIPAL ASSETS, PROPERTIES, PUBLIC IMPROVE
transfers into those designated as major and minor
MENTS, LIABILITIES, AND PROPRIETARY INTERESTS.
transfer receipts and payments.
General transfer receipts and payments are amounts MUNICIPAL ASSETS.—Municipal assets is the designa
of cash or its equivalent received and paid by transfer tion employed by the Bureau of the Census in refer
between independently administered diyisions, funds, ring to the cash and other wealth in the possession
or enterprises, where the receipt is not associated of cities and other municipalities, or at their disposal,
with the performance of services, the purchase of se which have been acquired or provided for meeting
curities, the payment of interest on securities, or the their governmental costs, for investment, and for
paying debts, including those which have been in
renting of real property.
Service transfer receipts and payments included in curred by accepting private or public trusts. The
this report are (1) the receipts by or for public service cash and other wealth that constitute govern
enterprises as compensation for the public utilities, mental assets as here defined are sometimes referred
such as water, gas, and electric current furnished by to as funds. This meaning of the viord funds is to be
them for city uses; (2) certain receipts by one govern distinguished from that of the word fund in the
mental division, fund, department, or office, as com singular, and also in the plural, as the designation of
pensation for the service performed and the materials an amount of money or other wealth available for a
and other equivalents of cash furnished by it for specified purpose.
MUNICIPAL PROPERTIES.—Municipal properties is
another governmental division, fund, department, or
office, or for a municipal enterprise, and the payments the designation employed by the Bureau of the Census
by or for a division, enterprise, department, fund, or in referring to land used by cities and other munici
account for which the services are performed and the palities for governmental purposes, to buildings and
materials and other equivalents of cash are furnished; other more or less permanent structures on said land
and (3) the accounting transfer receipts and payments (other than those here called public improvements),
described on pages 23 and 24 which represent similar and to furniture, tools, apparatus, and other equip
receipts and payments not recorded in city accounts. ment having a life in service of more than one year.
These properties are further classified as productive
Interest transfer receipts and payments are the re
ceipts and payments included in the census statistics and nonproductive. Municipal productive properties
of municipal financial transactions which represent include the land, buildings, structures, furniture, ma
(1) the receipts shown on the books of city funds with chinery, tools, and other equipment that are used by
investments and the counterpayments shown on those cities and other municipalities in connection with the
of the city corporation or division of the city govern operation of their public service enterprises. All
ment on account of amounts paid by the corporation other properties of municipalities are spoken of as
or division to the funds as interest on municipal municipal nonproductive properties.
securities or debt obligations held by those funds,
MUNICIPAL PUBLIC IMPROVEMENTS.—No statistics of
and (2) the accounting interest transfer receipts and the public improvements of cities appear in this report,
payments described on page 24.
for the reason that the data pertaining thereto collected
Investment transfer receipts and payments are mu for the year 1915 were not deemed sufficiently accurate.
nicipal receipts and payments recorded in the books The discussion which follows will, it is hoped, assist to
of city funds with investments and in the books of a clearer understanding of the subject and a realiza
the city corporation or other divisions of the govern tion upon the part of city officials of the importance
ment of the city, representing the value of securities of accurate accounts of municipal governments with
or other investments received by one fund from the values of their public improvements.
another, or the value of those securities received by
Municipal public improvements is the term employed
the city corporation from one of the other divisions of by the Bureau of the Census as the designation of those
the city government.
permanent; structures used by cities and other munici
Major transfer receipts and payments are amounts of palities for community purposes, which have a value in
cash or its equivalent transferred by one independent use but not in exchange, and whose value in use is
division or fund of a government to another.
reflected in the enhanced value of the property of pri
Minor transfer receipts and payments are amounts of vate persons and corporations. They are readily sepa
cash or its equivalent received by one office or account rable into three classes, here called municipal highway
from another, or transferred from one account of a improvements, municipal sewers, and other municipal
division of a government to another. Most of such public improvements.
ACCOUNTING T)ERMINOLOGY.
Municipal highway improvements is the designation
used in speaking of the structures and other improve
ments upon the land belonging to cities and other
municipalities which are employed for highway pur
poses, including pavements, sidewalks, curbs, bridges,
tunnels, grades, and fills for highway purposes, but
not structures for public service enterprises, such as
railroads, street railways, and revenue-earning canals.
Under the designation municipal sewers are included
not only the structures bearing that name, but all
structures, such as manholes and catch basins, form
ing parts of sewer systems, and also all drainage
canals and open drains. Under the designation other
municipal public improvements the Bureau of the
Census would include such public structures as retain
ing walls, unproductive docks and wharves, and
unproductive waterways.
41
ciently trustworthy to warrant publication, and this
extension of census statistics of assets, properties, and
public improvements is therefore deferred until ap
proximately correct statements of these values shall
have been prepared by the cities.
DEBTS OR DEBT LIABILITIES.—In the accounts of
private individuals and corporations, and also in those
of governments, the most important items listed in
balance sheets under the term "liabilities" are debts
or debt liabilities. The debts of private individuals,
corporations, and governments are separable into
those called "contract" and "fiduciary," according
as they are founded on or arise from simple contract,
or from some trust or confidence imposed upon the
debtor. The greater portion of debts arise from con
tract, and call for no special explanation or discussion
in this connection. The character of those created by
ACCOUNTS WITH ASSETS, PROPEBTXES, AND PUBLIC assuming trusts can best be stated by defining trusts
IMPROVEMENTS.—When the accounts of governments and their principal classes.
with the value of their properties and public improve
Trusts are the obligations to hold, use, or expend
ments are properly kept, they contain approximately money or wealth in the interest of specified persons, or
correct statements of their value in use as determined for specified purposes or objects, and may be grouped
either by their original cost or the cost of their re into two general classes: (1) Obligations or responsi
placement, less depreciation* When, however, these bilities which are strictly trusts in the legal sense of
accounts are improperly kept, they do not contain the word; and (2) obligations or responsibilities in the
correct statements, and for that reason lose much of nature of trusts which involve the relation of agent and
their accounting and administrative importance and principal, such as those arising in the case of a city
can not be taken as a basis for a correct judgment con acting as agent for the state or other civil division.
cerning the financial condition of governments or the The trusts belonging to the first class are of two kinds,
results of governmental methods of constructing and private and public.
financing improvements.
Private trusts are those which concern individuals
Few cities have any trustworthy records of the cost and families and are limited in duration. They are
or present value of their properties; a still smaller num obligations and responsibilities to hold or use specified
ber have any intelligible or trustworthy accounts of amounts of money or other wealth in the interest of
the original cost of their public improvements or any specified individuals, or to expend such wealth in their
data for estimating the present cost of replacing them, interest or at their behest, or in accordance with the
and few prepare any trustworthy estimates of the specified conditions of the trust.
probable amount to be realized from their uncollected
Public or charitalle trusts are those which are estab
revenues. Some improvement has been made, how lished for the benefit of the public at large or of some
ever, in this branch of accounting during the last few designated portion of the public, such as the young,
years. Of the factors bringing about this improve the poor, or the insane. These trusts are obligations
ment, one of the most potent has been the repeated to expend specified amounts of money or other wealth
attempts made by the Bureau of the Census to secure for specified objects or purposes, or responsibilities for
correct information with reference to the value of holding the same in the interest of such objects and
governmental properties and public improvements. purposes.
As a result of the progress made in thisfieldof account
All public or charitable trusts assumed by private
ing, the bureau has been able this year to make its individuals and corporations and all quasi trusts
statistics of the value of governmental properties more assumed by them when acting as agent create fiduciary
trustworthy than those of any previous year, although debts which are scheduled as such in balance sheets.
even now they are confessedly far from perfect. Un It is otherwise with municipal and other governments.
fortunately, the same statement does not apply to the The only municipal trusts that give rise to fiduciary
statistics of public improvements, the publication of debts are private trusts, the gptasi trusts arising from
which can not be resumed until such time as the agency transactions, and a class of public trusts to
accounts of the cities justify it. Statistics of uncol which the Bureau of the Census gives the designation
lected revenue have not been included in the report for public trusts for nonmunicipal uses or public trusts for
any year, since the data obtained with reference to this objects and purposes for which the municipality has
class of municipal assets have not been deemed suffi- no authority to make appropriations. Public trusts
42
FINANCIAL STAT3STICS OF CITIES.
assumed by municipalities for objects and purposes for ties owe to their funds, departments, or enterprises,
which the municipality has authority to make appro or which one of their funds, departments, or enter
priations are here called public trusts for municipal prises owes or is under obligation to pay to another;
uses. The obligations created by accepting these trusts (2) debts and debt liabilities which under specified
should be shown in balance sheets after the title "Re circumstances or subject to specified conditions
serves," the definition of which is given later under municipalities may be called upon to pay, deliver, or
render in the future, but for the payment, delivery, or
"Municipal proprietary interests."
MUNICIPAL DEBTS OR DEBT LIABILITIES.—Municipal rendering of which there are no present obligations;
debts or debt liabilities are the amounts of money or and (3) other debts or debt liabilities of municipalities
of property or services expressed in terms of money represented by credit entries in liability accounts that
which the municipalities owe, or are under obligation are balanced by identical debit entries in asset and
to pay, deliver, or render. They include, in addition other accounts. The nominal liabilities of municipali
to the debts arising from contracts, thefiduciarydebts ties which do not represent amounts which are present
obligations to pay or render, but which under certain
above described.
Municipal debts may be evidenced by written instru circumstances may become such obligations, are gen
ments, such as those called bonds, certificates of in erally contingent debts or contingent debt liabilities.
The current debts or current debt liabilities of munici
debtedness, mortgages, notes payable, warrants pay
able, audits payable, or by decrees of courts called palities are the debts or debt liabilities of cities and
judgments. Further, some municipal debts, like pri other municipalities for the payment or redemption of
vate debts, are represented by accounts without the which provision is fully made by cash on hand, by
issue of any formal instrument acknowledging the revenues (including special assessments) levied but
indebtedness. The terms bonds and certificates of uncollected, or by other current assets provided and
indebtedness are generally applied to all written instru appropriated for the specific purpose of their payment
ments evidencing municipal liabilities given under the and redemption. The current liabilities of cities and
seal of the city or other municipality issuing the same. other municipalities are readily separable into those
These instruments are generally given specific names evidenced by special assessment certificates, revenue
when the money for redeeming them is to be obtained bonds, warrants, and similar instruments, and the
from certain specified sources. Thus bonds and cer fiduciary debts arising from the acceptance of private
tificates of indebtedness to be redeemed from the pro trusts for nonmunicipal uses and from acting as agent
ceeds of special assessments are called special assess for other civil divisions.
ment bonds or special assessment certificates; and instru The current debts evidenced by special assessment
ments given as evidence of debts to be paid from the certificates are those which will be redeemed from the
current tax levy are called revenue bonds, anticipation proceeds of special assessments that have been levied
tax bonds, anticipation tax warrants, warrants, and kinand collected or are to be collected. The current
dred designations. Instruments evidencing municipal debts evidenced by revenue bonds and by warrants and
indebtedness less formal than those mentioned above accounts payable are those which will be redeemed
are called notes payable, warrants payable, and audits from the proceeds of the general property taxes already
payable. Liabilities recorded only in books of account levied, or from cash or other assets from the city
are called accounts payable, and those evidenced by the treasuries; and the current fiduciary debts are those
decisions of courts are called judgments.
arising from the acceptance of private trusts and
The debts or debt liabilities of municipalities, when public trusts for nonmunicipal uses, and those arising
classified with reference to creditor, are here called from acting as agent, for meeting which the city has
actual and nominal debts or debt liabilities; classified cash in the treasury.
according to the provision made for meeting them,
Thefixedor funded debts of municipalities are those
they are called current, fixed, andfloatingliabilities; debts or debt liabilities of cities that are evidenced
and classified according to the time when due and by bonds or certificates of indebtedness which have
payable, they are called due and demand debt liabili a number of years to run, or upon which interest is to
ties, debt liabilities not due, and unadjusted debt be paid in perpetuity, but for the amortization of
liabilities and claims.
which no assets other than those of sinking funds have
The actual debts or debt liabilities of municipalities been specifically provided or appropriated. Govern
are the amounts of money or of property, or services ments at one time applied the term "funded debts"
expressed in terms of money, which cities and other only to those of their debts for whose amortization
municipalities are under obligation to pay or render to sinking fund provisions had been made; but at the
private persons and corporations and to other civil present the term is used more or less interchangeably
divisions.
with "fixed debts" in speaking of the debts evidenced
The nominal debts or debt liabilities of municipalities by the long-term bonds and certificates of indebtedness
are (1) the amounts which cities and other municipali specifically mentioned above.
ACCOUNTING ' ERMINOLOGY.
43
Thefloatingdebts orfloatingdebt liabilities of munici approximately correct statements, owing to the fact
palities are those debts or debt obligations of cities that the current assets are not always identical with
and other municipalities for the payment of which current debts; but until cities generally provide more
there is no cash in the treasury, or other assets speci accurate statements of the value of such current assets
fically provided and available for meeting them when as uncollected taxes and uncollected special assess
due. Under this heading the Bureau of the Census ments, no more accurate or comparable figures of net
has tabulated for this report (1) all debts evidenced indebtedness are practicable for all cities.
by special assessment certificates, revenue bonds, war
MUNICIPAL PBOPRIETABT INTEEESTS.—Municipal
rants, and accounts payable that have been incurred proprietary interests is the designation here applied
in excess of the amounts received or receivable on to the excess of the value of municipal assets, proper
account of the levies of special assessments and general ties, and public improvements over the amount of
property taxes provided for redeeming them; (2) all the municipal indebtedness. This excess, having all
debts evidenced by special assessment bonds to be been obtained from revenue, may with propriety be
redeemed from the levies of a succeeding year; (3) all spoken of as municipal revenue accumulations. Muni
debts evidenced by short-term bonds to be redeemed cipal proprietary interests, or revenue accumulations,
from the proceeds of long-term debt obligations; (4) are of two distinct kinds—the reserved and the free
all judgments outstanding; (5) all indebtedness to or unreserved.
public trust funds not evidenced by formal bonds or
Municipal reserves is the designation given by ac
certificates of indebtedness; (6) all mortgages; (7) all countants to the reserved proprietary interest of mvr
liabilities growing out of the relation of agent and nicipalities. These reserves are oi several distinct
principal or the acceptance of private trusts where no classes, each bearing a descriptive designation. The
assets to meet them are in the treasury; and (8) all most important of these classes are (1) siriking fund
debts or debt liabilities which have a number of years reserves, or proprietary interests which represent as
to run and which are not evidenced by bonds or sets that have been set aside or reserved for the
certificates of indebtedness.
final amortization of debts; (2) public trust reserves,
GROSS AND NET DEBTS.—The term gross debt or or proprietary interests which represent (a) assets that
gross indebtedness is employed in this report as the have been received and must be expended for speci
designation of the aggregate of all outstanding obliga fied purposes or the income of which must be so ex
tions, including current, funded, andfloatingindebted pended, or (6) real property that has been acquired
ness; and the term net debt or net indebtedness is used under conditions that require its continual future use
as the designation of the gross debt less the assets for specified purposes; (3) appropriation reserves or
specifically appropriated for meeting them. The budget reserves, or proprietary interests that represent
amount of that indebtedness as shown for the indi assets that must be expended for the purposes stated
vidual cities included in this report is computed in in appropriation acts; and (4) reserves for contingen
each case by subtracting from the total funded and cies, or proprietary interests which represent assets
floating debt the amount of all sinking fund assets that have been set aside in special funds, or otherwise
less those provided for the payment of special assess appropriated, to meet specified future contingencies,
ment debt. It is assumed that the current debt is such as losses by fire, bad debts, bad investments, or
balanced by the current assets. The method of com depreciation.
puting net debt or net indebtedness secures only
DESCRIPTION OF GENERAL TABLES.
NUMBER AND CHARACIrER OF GENERAL TABLES.
The statistics of this report relate to 210 incorpo
rated cities, the incorporated towns of West Hoboken,
N. J., and Brookline, Mass., and the borough of Norristown, Pa., each of which had, at the middle of the
fiscal year reported, an estimated population of over
30,000. For convenience all of these municipalities
are, in this report, referred to as cities. Of the 213
places covered by this report no statistics have previ
ously been included in this series of census reports for
Stockton, CaL; Brookline and Waltham, Mass.; Ogden,
Utah; Winston-Salem, N. 0.; Zanesville, Ohio; Keno
sha and Madison, Wis.; and Easton, Pa., each of which
had an estimated population of less than 30,000 at the
middle of the fiscal year 1915, but more than 30,000
at the middle of the fiscal year 1916.
These statistics are presented in 32 general tables
and in the supplementary tables and statements con
tained in the accompanying text. General Table 1
gives certain statistics relating to the population and
area of the cities covered by this report. Table 2
presents information relating to the terms of service
and salaries of the most important city officials.
Tables 3 to 25 summarize and give in detail the re
ceipts and payments. Table 3 is a summary of all
receipts classified as revenue and nonrevenue and of
all payments classified as governmental cost and
nongovernmental cost. It also contains a statement
of the cash balances at the beginning and close of
the year. Table 4 summarizes the revenue receipts
and governmental cost payments by divisions of
the city government, and makes certain compari
sons between those receipts and payments. Table 5
presents per capita averages, and Table 6 the per
cent distribution of the receipts and payments
shown in Table 4. Tables 7 to 11, inclusive, present
detailed statistics relating to revenue receipts, and
Tables 12, 15, 16, 17, and 18 give detailed statistics
relating to governmental cost payments. Table 13
summarizes certain groups of these payments and
presents per capita averages therefor, and Table 14
gives the per cent distribution of these payments.
Table 19 summarizes the nonrevenue receipts and
nongovernmental cost payments, and Tables 20 to 22
present details of such receipts and payments. Table
23 gives the date of the close of the fiscal year of
every division and fund of the government of the
cities covered by the report, and also the revenue
and nonrevenue receipts and the governmental cost
and nongovernmental cost payments of these divi(44)
sions and funds and their cash balances at tho begin
ning and close of the year. Tables 24 and 25 contain
supplemental statistics of receipts and payments of
sinking and public trust funds. Tables 26 and 27
relate to municipal assets and the value of municipal
properties, and Tables 28 to 31 relate to municipal
indebtedness. Table 32 presents statistics of tho
assessed valuation of property subject to taxation
and of amounts and rates of tax lovies.
GROUPS OF CITIES.—Tho statistical data presented
in this report are arranged in five principal groups for
each of which, as well as for the entire 213 cities,
totals are given. Group I includes cities having a
population of 500,000 and over; Group II, cities
having a population of 300,000 and less than 500,000;
Group HI, cities having a population of 100,000 and
less than 300,000; Group IV, cities having a popula
tion of 50,000 and less than 100,000; and Group V,
cities having a population of over 30,000 and less
than 50,000. The grouping is based upon tho esti
mated population of the city as of the middlo of tho
fiscal year reported.
TABLE 1.
Year of incorporation as a city.—In the column
under the heading "Year of incorporation as a city/'
are given for 210 of the 213 municipalities covered by
this report the years in which they were organized as
cities. In the same column are given for West
Hoboken, N. J., and Brookline, Mass., the years in
which they were organized as towns, and for Norristown, Pa., the year in which it was organized as a
borough.
Population.—In Table 1 are shown for each of tho
municipalities covered by the report its estimated
population as of the middle of thefiscalyear reported,
its population as shown by the decennial census of
April 15, 1910, and that of June 1, 1900. The esti
mates of population shown in this table for 1916 are,
in the case of cities which have the same territorial
area as in 1900, based upon the assumption that the
increase in the population of the municipality during
the period April 15, 1910, to the date of estimate, the
middle of the fiscal year reported, was at the same
rate as the increase between the census enumeration
of June 1, 1900, and that of April 15, 1910. In com
puting the estimates for a city whose territorial area
has been enlarged or diminished since the Federal
census of 1900, the enumerated or estimated popula-
DESCRIPTION OF GENERAL TABLES.
tion of the annexed or detached territory has been
taken into consideration. The table gives, also, the
medial dates as of which the population estimates are
made.
Area.—In Table 1 is shown for each of the munici
palities covered by the report the area of the city as
of July 1, 1915. The area given under this heading
is subdivided whenever possible into land area and
water area. The area of Pittsburgh as given in 1915
includes the area of the former city of Allegheny,
which was consolidated with Pittsburgh in 1907. At
the time of the consolidation Allegheny had an area
of 5,126 acres, of which 4,726 acres represented land
area and 400 acres water area.
45
the aldermen or councilmen were elected by wards,
at large, and by both methods.
LEGISLATIVE BODY.
Single chamber.
Two houses:
Upper
Lower
Elected
by all
methods.
99
Elected Elected
by
wards.* at large.
Elected
**.
wards
and at
large.
42
3
* In New York, N. Y., and Indianapolis, Ind., the term "districts" is used in
stead of "wards."
Federal plan.—The modern movement toward altera
tion of the governmental organization of cities is in
some instances directed to a modification of the old
TABLE 2.
form of government by mayor and council, rather
Data inducted in table.—Table 2 presents data relat than to the adoption of the more usual commission
ing to the organization of the cities covered by this form. An example of such modification is found in the
report at the close of the fiscal year 1916. It shows Ohio law of May 6, 1913, which provides for a plan of
for each city the number of members and character government, known as the "Federal plan," in which
of its legislative body, however organized or desig the only elective officers are the mayor and members
nated, the terms of office and salaries of its legislative of the council, each councilman to be elected from a
and general executive officers, and whether these separate ward. The city of Cleveland has adopted a
charter embodying this form of government, which
executive officers are elected or appointed.
Descriptive terms used.—In referring to cities with became operative on January 1, 1914. The mayor
governments of the type which prevailed in the aver has power to appoint and remove directors of all
age American city prior to 1900, this report uses the departments and the officers and members of com
generic designation cities governed by mayor and coun missions not included within regular departments.
cil. Cities with governments such as in the last The departments as established by the charter are as
decade have come to be spoken of as the " commission follows: (1) Department of law, (2) department of
form" or "commission-manager plan" are here public service, (3) department of public welfare, (4)
designated as cities governed by commission, or cities department of public safety, (5) department of
governed by commission-manager flan. The use of finance, and (6) department of public utilities. The
these terms as above defined should not, however, be mayor and the directors of the several departments
allowed to obscure the fact that cities governed by constitute a board of control. The council may by
commissions or those under the commission-manager ordinance, with the concurrence of the board of
plan may have city "councils," and that cities gov control, discontinue any department or division
erned by commission generally give to the chief established by the charter, create new or additional
departments or divisions, and determine, combine,
commissioner the title of "mayor."
Cities governed by mayor and council.—For a city and distribute the functions and duties of depart
governed by mayor and council Table 2 shows whether ments and divisions; but the department of public
its legislative body consists of one or two chambers. utilities can not be so discontinued.
Cities governed by commission.—The term "com
For cities with a bicameral legislative body the terms
11
upper house" and "lower house" as employed in mission form of government" is a generic one now
Table 2 are arbitrarily applied, the former to the cham employed in referring to the government of cities
ber having the smaller membership, and the latter administered by a small number of officials exercising
to that having the larger membership. The designa both legislative and executive authority.
Washington, D. C, was the first city in the United
tions of the members of the legislative body usually
States
to be governed for any number of years by a
adopted by such cities are "aldermen" and "councilmen," but there is utter lack of uniformity in their use. commission, coming under that form of government
The term designating a member of the upper house in by the • terms of an act of Congress that became
one city may be applied to a member of the lower effective June 11, 1878. The application of this
house in another city. Table 2 also gives the num form of government to the Capital of the United
ber, term of office, method of election, and salaries of States grew out of the relation of the National Gov
the members of the legislative body of each city. The ernment to this particular city, and the city was
following statement shows, for the 124 cities which not considered as an example to other municipalities
have this form of government, the number in which with reference to its form of government.
FINANCIAL STATISTICS OF CITIES-
46
The great need of improving the sanitary condition
of Memphis, Tenn., following a severe visitation of
yellow fever in 1878, combined with the fact that at
the time the city had incurred an indebtedness equal
to its authority for borrowing money, led the Legis
lature of Tennessee in 1879 to put an end to the
existence of the city as a municipal corporation and
to create in its stead a taxing district, the affairs of
which were conducted by a small body of officers having
practically the authority of the commissioners in the
cities now under the commission form of government.
After the recovery of the city from the difficulties
which made this form of government necessary,
Memphis was reincorporated as a city with its earlier
form of government, and its experience under the
commission was not deemed such as to encourage the
substitution of this form of government for that of
mayor and council. The commission form of govern
ment was, however, adopted by vote of the people
and became operative January 1, 1910.
A destructive storm having overwhelmed Galveston,
Tex., on September 8, 1900, and having left the city
prostrate financially, as Memphis had been in 1878,
City
num*
ber.
STATE XSD
33
111
147
Birmingham.....
Mobile.........
Montgomery..,
112
30
139
OS
123
185
Berkeley....
Oakland.....
Pasadena....
Sacramento..
San D i e g o . . .
Stockton....
CITY.
the government of Galveston was placed in tho hands
of a commission in 1901. Tho experience of Galveston
under this form of government was such that in 1905
it was adopted by Houston, Tex. Throe othor cities
having over 30,000 inhabitants adopted it in the
calender year 1907; 2 in 1908; 8 in 1909; 7 in 1910;
15 in 1911; 15 in 1912; 21 in 1913; 7 in 1914; 6 in
1915; and 2 in 1916. Tho number shown for 1916
includes only such citios as camo undor tho commis
sion form during tho latter part of a fiscal year closing
between January 1,1916, and Juno 30,1916. During
the years from 1905 to 1916 tho same form of govern
ment was adopted by many cities of loss than 30,000
inhabitants, to which tho inquiry of the Bureau of tho
Census was not extended.
The following statement gives tho names of 89 cities
having over 30,000 inhabitants that were operating
under the commission form of government at tho
close of the fiscal year 1916, the rank of each city in
population, the date on which this now form of
government became effective, and the designations of
the departments presidod over by tho several com
missioners.
Commission
plan
operative—
Departments.
Apr. 10,1911 d President—Finance; d Public justice; d Streets and parks.
Aug. 14»1911 d Mayor—Finance, police, andjpublic property; c* Streets and public works; d Fire, health, and sanitation.
Apr. 10,1911 t President—Public aflairs; d Finance; d Public works.
CALIFORNIA.
July
July
May
July
'May
>Ct.
199 Colorado Springs.
24 Denver
119 Pueblo
1,1909
1,1911
1,1913
1,1912
3,1909
17,1911
11 Mayor; e Finance and revenue; t Public health and safety; e Public works; t Public supplies.
« Mayor—Public affairs; d Revenue and finance; d Public health and safety: d Public works: d Streets.
d Chairman—Public finance; d Public aflairs; d Public safety; d Public works; d Public utilities.
e President—Public health and safety; e Finance; t Education; e Public works; t Streets.
e Mayor and chief of police.'
e Mayor—Public aflairs; e Finance, revenue, and supplies; * Public health and safety; e Public works; t Audit.
May 11,1909 t "Mayor; t Finance; t Safety; e Public works and property; e Public health and sanitation.
June 1,1913
welfare; e Finance; e Safety; «Improvements; e Property.
Nov. 20,1911 « FChairman—Social
d r e r ™ 1 n ^ * ^ ° * a / 3 ' PQbUc buildings and grounds; d Finance and public safety; d Health, sanitation, Inspection,
DISTRICT OF COLUMBIA.
17 Washington
June 11,1578 a President-Finance; a Public safety; a Public works.
IDAHO.
197 Boise.,
May 25,1912 d Mayor—Police; d Finance; d Public safety; d Streets; d Parks and cemetery.
ILLINOIS.
163 D e c a t u r .
169 J o U e t . . . .
May
May
Springfield
1,1911 - 5r?J2""S^»S?' public safety, and library; e Finsmce: eHealth; eStreets and highways; * Public service enterprises.
1,1915
nSerT
* ^ ^ J * A c c o a n t 5 *°*flD2hc*; t Health and safety; t Streets and public improvements; #Tublic
Apr. 17,1911 * t PuWtot>roi!ert f l a i l , ; * A c c o a n t s
a n d nnanca
; «VnhUc health and safety; t Streets and public improvements;
IOWA.
174
Cedar Rapids
64
Des Moines
113
Sioux City.
67
Kansas City
,
KANSAS.
130
Topeka
,
94
Wichita
,
Apr. 1,1903
C
and
^ul&^Sny0**'*'' ' A o c o a n t s *** flnatw»; • P o o l i c safety; « Streets and public improvements; e Parks
Apr. 1,1903
* p u S u ^ r o ^ 1 1 ? *****' d A c c 0 t t n t s a n d flnanc*; * ^VLbUo safety; d Streets and public improvements; d Parks and
Apr. 4,1910
iSh^r > o a p^tyf f a I r S ? * A c c o a n t s a n d a** 1 **; « W b i t e «atety; t Streets and public improvements; t Parks and
public property,
Apr. 8,1910
6
Apr. 8,1910
e
a n d pSDlie property*"" 1 m e n u e ;
r
ld
>liCe;
€ Water
* o r i » « * «*«* r fc Ife***; « Streets and public Improvements; e Parks
Fmance and wvcnu
arolp ubfict»ro r?
*
« J e W a t € f a n d 1 | 8 h t ; eStreets and public improvements; t Parks
Apr. 12,1909 e»Mayor; t Finance and revenue; e Water and lights; e Public improvements; « Health, buildings, and parks.
KENTUCKY.
110 Covington..
15S Lexington..
202 Newport....,
a Appointed,
d Designated b y commission.
Jan.
Jan.
Jan.
1,1914 e i Mayor; e Public:finance; e Public safety; e Public works; e Public property.
1,1912 e a y r - u c a a r s € t a b l t e
JJ ? *S K 2 ! ;
finance; t Public safety; e Public works;* Public property.
1,1912
e Mayor-Public affairs; e Public finance; e Public safety-; « Public works-1« Public property.
fSiS^*lSfP«rtm«tbyv<i^.
* Commission-manager plan adopted May 1,1915.
»Mayor presides over no special department.
» Commission-manager plan; commissioners preside
over no special departments.
DESCRIPTION OF GENERAL TABLES.
City
num
ber.
STATE A N D CTTT.
16 New Orleans.
188 Shroveport...
Commission
plan
operative—
47
Departments.
Dec. 2,1912 e Mayor—Public affairs; e Finance; e Public safety; e Public utilities; e Public property.
Nov. 14f1910 e i Mayor; e Finance; e Public safety; e Public utilities; e Streets and parks.
MASSACHUSETTS.
52 LowelL.,
63 Lynn....
131 Salem...
Apr. 3,1015 t Chairman.4
Jan. 4,1909 e Mayor—Accounts and finance; e Health and charities; e Public safety; e Highways; e Public property.
Jan. 7,1912 c Mayor—Finance and public affairs; d Public health and charities; a Public safety; d Engineering; a Public prop
erty.
Jan. 1,1912 e Mayor—Public safety; e Finance; e Fire and water; e Streets and highways; e Property and licenses.
Jan. 2,1911 t Mayor—Public safety; e Finance; e Water and waterworks; t Streets; e Public property.
Jan. 1,1913 e1 Mayor; t Finance; e Public health; e Public works; e Public property.
183 Jackson...
115 Saginaw..
Jan. 1,1915 e Mavor.s
Jan. 1,1914 e President—Health and safety; t Finance; e Light, water, and sewers; e Public works; e Parks and cemeteries.
200 Brookline...
132 HaverhilL.,
66 Lawrence..,
Apr. 14,1913 dl Mayor—Public affairs; d Finance; d Public safety; d Public works; d Public utilities.
June 1,1914 e Mayor; d Finance; d Public safety; d Public works; d Public utilities.
Duluth*.
St. Paul.
104 Joplin
150 Springfield.
Apr. 20,1914 t * Mayor; e Revenue; e Health; e Streets; e Public utilities.
Apr. 17,1916 e Mayor—Public safety; e Revenue; e Health; e Streets and improvements; t Utilities.
NEBRASKA.
136 Lincoln.... . . . • • • • . . •
May 13,1913 d Mayor—Public affairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
May 13,1912 d Mayor—Public affairs; d Accounts and finance; d Police and sanitation; d Puolic improvements; d Parks; A Fire
protection; d Street cleaning.
36 Omaha
N E W JERSEY.
114 Atlantic City
93 Bayonne
82 Hoboken
20 Jersey City
Public affairs; d Revenue and finance; d Public safety; d Streets and public improvements;
July 16,1912 d Mayor—Publics
icpproperty,
ublic
ivor—Public
affairs; d Revenue and finance; d Public safety; d Streets and public improvements;
[ayor—Publics
>r—
Apr. 21,1915
iblicpi
Sublic
icppi
a y oar-1
r - Public affairs; d Revenue and finance; d Public safety; d Streets and public improvements;
Apr. 1,1915 d f i ayor—1
lublic
property.
public
icpi
icppi
Mayor—]
w—
]
)r— Public
June 17,1913
affairs; d Revenue and finance; d Public safety; d Streets and public improvements;
-.—icp
Icpi
ublic
pi.
or—]
[ayor—Public
affairs; d Revenue and finance; d Public safety; d Streets and public improvements;
May 26,1914 d Mayor—
_ public
property.
Jcpi_^_WSept. 26,1911 d ifayor—Public affairs; d Revenue and finance; d Public safety; d Streets and public improvements;
public
Aug. 22,1911 r Mayor-Public affairs; d Revenue and finance; d Public safety; d Streets and public improvements;
public property,
S
S
196 Orange
91 Passaic
54 Trenton
d Parks and
d Parks and
d Parks and
d Parks and
d Parks and
d Parks and
d Parks and
NEW r o u e
Jan. 1,1916 e Mayor—Public safety; d Finance and accounts; d Public affairs; d Public works; d Parks and public buildings.
11 Buffalo
OHIO.
45 Dayton.c...
Springfield.
124
Jan. 1,1914 t Mayor.'
Jan. 1,1914 e Mayor.'
OKLAHOMA.
148
72
Muskogee
Oklahoma City.
Apr. 11,1911 e i Mayor; d Finance; d Publlcsafety; d Public works: d Water, sewers, and light.
July 11,1911 e Mayor—Public affairs; e Accounting and finance; t Publlcsafety; e Public works; e Public property.
OREOON.
Portland
July
1,1913 e Mayor—Public safety; e Finance; * Public affairs; e Public works; e Public utilities.
PENNSYLVANIA.
102 Allentown
109 Altoona
154 Chester
211 Easton
85 Erie
89 Harrisburg
96 J o h n s t o w n . . . . . . . . . . . .
135 McKeesport
165 Newcastle
Beading
Wilkes-Barre
193 Williamsport
125 York
Dec. 1,1913 e Mayor—Public affairs; d Accounts and finance; d Public safety; * Streets and public improvements; d Parks and
public
hi property^
ayor—Public affairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
public
ubl property.
Dec. 1,1913 e Mayor—Public affairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
" tpti
Dec. 1,1913 e Mayor—Public affairs; d Accounts and finance; d Public safety; d Streets and public Improvements; d Parks and
public property.
Dec 1,1913 e Mayor—Public affairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
public property. .
Dec. 1,1913 € Mayor—Public affairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
public property. t
Dec. 1,1913 e Mayor—Public affairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
ublic property,
ayor—Public affairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
Dec. 1,1913
Sublic property,
ayor—Public affairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
1,1913
Dec.
public property.
t
Mayor—Public
affairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
1,1913
Dec.
public property.
d Public safety; d Streets and public improvements; d Parks and
Dec. 1,1913 e Mayor-Public affairs; d Accounts and finance;
public property.
d Publlcsafety; d Streets and public improvements; d Parks and
Dec. 1,1913 t Mayor—Public affairs; d Accounts and finance;
public property.
d Public safety; d Streets and public improvements; d Parks and
D e c 1,1913 e Mayor—Public affairs; d Accounts and finance;
public property.
Dec. 1,1913
S
SOUTH CAROLINA.
May 11,1910 «Mavor—Police and finance; e Auditing, health, and inspection; e Fire, garbage, street lighting, and parks; e Streets
and public buildings; e Water works and sewerage.
» Commission-manager plan; commissioners preside over no special departments.
d Designated by commission.
« Town. Five selectmen elected, but preside over no special departments.
* Elected to department by voters.
i Mayor presides over no special department.
189 Columbia
FINANCIAL STATISTICS OF CITIES.
48
City
njimtor.
STATE AND CITT.
Commission
plan
operative-
Departments.
TENNESSEE.
May 16,1911
Tan. 23,1912 t Mayor—Public affairs; d Accounts and finance; d Public safety; d Streets and public Improvements; d Parks and
public property.
Jan. 1,1910 * Mayor—Health and public affairs; d Finance and revenue; d Police and fire; t Streets, bridges, and severs; d Public
utilities.
Oct. 14,1913 e Mayor—Public affairs, police, labor, and health; e Finance, lights, and markets; e Fire, sprinkling, and building
inspection; t Streets, sewers, and sidewalks; e Water works, street-cleaning, and workhouse.
107 Chattanooga.,
166 Knoxville
Memphis.,
Nashville.
Apr. 19,1909 e Mayor—Public affairs; e Receipts; disbursements, and accounts; « Police and public safety; « Streets and publlo
improvements; e Parks and public property.
1,1907 ei Mayor; t Finance and revenue; e Police and fire; e Water and sewers; e Streets and public property.
25 1907 ei Mayor; eTax and finance; ePolice, fire, and buildings; e Water and sanitation; t Streets and parks.
7 1907 ei Mayor; d Finance; d Police andfire;d Light; d Water and sewers: d Streets and public buildings.
18,1901 ei Mayor; d Finance and revenue; d Fire and police; d Water; dStreets and alleys,
11905 e Mayor—Police; e Taxes; eFire; « Water; e Streets and bridges.
1 1915 ei Mayor; « Taxation; e Police and fire; eStreets and public Improvements; e Parks and public property.
15,1909 e i Mayor; e Finance and parks; e Fire and police; e Streets; e Public health.
190 Austin.
46
103
65
151
56
47
195
June
Feb.
May
Sept.
July
June
Apr.
Dallas
El Paso
Fort Worth...
Galveston
Houston.
San Antonio..
Waco.
tJTAH.
207 Ogden.,
Jan.
51 Salt Lake City
Jan.
WASHINGTON.
191 Everett..,
41 Spokane.,
57 Tacoma..
1,1912 e Mayor—Public affairs, finance, and public safety; e Streets and public improvements; * Waterworks, parks, and
public property.
1,1912 e Mayor—Public safety; d Public affairs and finance; d Water supply and waterworks; d Streets and public Improve
ments; d Parks and public property.
June 1,1912 e Mayor—Public works; e Finance; t Safety.
Mar. 14,1911 € May or—Safety; e Finance; t Public affairs: t Public works; t Public utilities.
May 2,1910 e Mayor—Public affairs, health, and sanitation; e Finance; t Public safety; < Public works; < Light and water.
VEST VIBGINIA.
June 1,1909 * Chairman—Police and fire; e Finance; t Health; e Streets and wharf.
141 Huntington.
WISCONSIN.
182
Oshkosh.
^
140
Superior
,
Apr. 15,1912 e Mayor—Public affairs and safety; e Education, charities, accounts, and health; t Buildings and public improve
ments.
Apr. 8,1912 « Mayor—Public safety, sanitation, parks and recreation, harbors, and charities; e Finance, and public utilities;
t Streets and public improvements.
'
«* Designated by commission.
« Elected to department by voters.
Washington, D. C, which is coextensive with the
District of Columbia, is governed by three commis
sioners, two of whom are appointed from civil life by
the President of the United States and confirmed by
the Senate for a term of three years and until their suc
cessors are appointed and have qualified. They must
have been for three years residents of the District of
Columbia. The other commissioner is detailed from
time to time by the President of the United States
from the Engineer Corps of the Army, and must be.
selected from among the captains or officers of higher
grade having served at least 15 years in the Corps of
Engineers of the Army. The title of the two com
missioners first mentioned is 'Commissioner," and
that of the other is "Engineer Commissioner."
At the first meeting of the board of commissioners
one of the members is chosen president, the engineer
commissioner takes charge of public works, and the
other functions are divided between the two civilian
commissioners.
Congress is empowered by the Constitution of the
United States "to exercise exclusive legislation in all
cases whatsoever" over the District of Columbia.
The statutes enacted under this provision embody all
general legislation, and empower the commissioners to
make regulations relative to building, plumbing, and
protection to person and property, and other regu
lations of a municipal nature.
» Mayor presides over no special department.
In 42 cities having the commission form of govern
ment each commissioner was elected as the head of a
designated department; in 24 such cities the assign
ments of commissioners to departments were made
by the commissions themselves, except in the case of
the presiding officer, who was elected as mayor or
chairman; and in 17 cities all commissioners were
designated to departments by the commission; 5 cities
were under the commission-manager plan, and in
Washington, D. C, the commissioners were appointed
by the President of the United States.
In 20 cities having the commission form of govern
ment the mayors exercised only general supervision,
while in the other cities with this form of government
the mayors presided over specified departments.
In order to show the continued progress of the
movement toward the commission form of government
in cities having over 30,000 inhabitants, the following
statement is presented. It contains the names of 7
cities that were not under the commission form at the
close of the year reported, but have recently voted on
the adoption of this form of governmental organiza
tion, and shows the date and result of such election,
and the date on which the plan, where adopted, be
came operative or is to be put in operation. The list
is not presented as a complete one, the information
given being only such as was available at the time
the data for this report were secured.
DESCRIPTION OF GENERAL TABLES.
49
town meeting" composed of 27 members from each of
the 9 precincts, elected by the male voters of each
precinct, and of the following "designated town meet
Result.
Date.
ing members at large": The members from Brookline
California:
in the general court (State legislature) of Massachu
168
Apr. 19,1915
July 1,1916
Connecticut:
setts, the town moderator, the town clerk, the select
Nov. 25,1910 Defeated
48
Bridgeport
Florida:
men,
the town treasurer, and the chairmen of 10 ad
86
Feb. 16,1916
New York:
ministrative
boards. These designated members, ex
167
Klraira
... .-r- June 12,1916
Mount Vernon. T
Jan. 11,1910
175
cept
the
members
of the legislature, are elected at the
Niagara Falls
Nor. 3,1914
Jan. 3,1916
in
West Virginia:
annual
town
meeting.
The limited town meeting is
144
May 27,1915
July 1,1917
subject to the call of the seleotmen and exercises ex
» Manager plan adopted.
clusively all powers vested in the municipal corporation
Commission-manager plan.—In San Diego, CaL, and of Brookline, consistent with the act of incorporation.
Dayton and Springfield, Ohio, which had the "com The government of Brookline is different from that of
mission-manager" plan, the commission had legislative any other town or city included in this report. The
powers, and committees composed of members of the five selectmen seem to administer the affairs of the
commission were appointed to look after the needs of town after the manner of a commission but the legis
the several departments. The heads of departments lative branch of the government is the limited town
were, however, selected by the manager, Jackson, meeting which resembles the council of other places in
Mich., which for over a year was operated under the method of election and duties.
Mayor.—In the columns under the designation
commission-manager plan, is now under the commis
"Mayor" are shown the data pertaining to that office
sion plan.
The managers are chosen by the commissioners and for all cities except those governed by commission.
hold office during the pleasure of the commissioners. In some of the commission cities the mayor is elected
The salaries of managers in the three cities reporting as such, while in others he is chosen by the commis
them were: Dayton, S12,500; Springfield, $6,000; sioners, and in some of them his salary is the same as
that of the other commissioners, while in others it is
and San Diego, $6,000.
larger.
In case of a difference in salary, the salary
The following sections of the charter of the city of
Dayton, Ohio, which became operative on January 1, as shown for each of the commissioners is that for
1914, present two of the prominent features of the plan those other than the mayor, while that of the mayor
is shown in a footnote. This form of presentation
of government in operation in that city:
SEC. 3. General description.—Tho f onn of government provided in most conveniently brings out the difference in salary
this article shall be known as the "commission-manager plan/' and and at the same time preserves the full membership
shall consist of a commission of five citizens, who shall be elected reported for the commission.
at large in manner hereinafter provided. The commission shall
City clerk.—In some of the cities the city clerk,
constitute the governing body with powers as hereinafter provided
to pass ordinances! adopt regulations, and appoint a chief adminis besides having charge of the proceedings of the coun
trative officer to be known as the "city manager," and exercise all cil and such other duties as are usually assigned to
powers hereinafter provided.
that office, is the principal fiscal officer of the city.
SEC 48. Powers and duties of the city manager.—The powers and In such cities there is no comptroller and the auditor
duties of the city manager shall be: (a) to see that the laws and exercises limited authority.
ordinances are enforced; (b) to appoint and, except as herein proComptroller and auditor.—One or the other of these
vided, remove all directors of departments and all subordinate
terms
is used by most cities as the designation of the
officers and employees in the departments in both the classified and
unclassified service; aU appointments to be upon merit and fitness principalfiscalofficer of the city. When both officials
alone, and in the classified service all appointments and removals
are reported the comptroller exercises authority over
to be subject to the civil service provisions of this charter; (c) to
the
financial transactions of the city, and the auditor,
exercise control over all departments ami divisions created herein
who
in many cities is appointed by the comptroller,
or that may be hereafter created by the commission; (d) to attend
all meetings of the commission with the right to take part in the merely certifies to the correctness of claims presented.
discussion but having no vote; (e) to recommend to the commission It is apparent that cities, although making much
for adoption such measures as he may deem necessary or expedient; progress toward uniformity in accounting and report
(f) to keep the commission fully advised as to thefinancialcondition
ing, are making little progress toward uniformity of
and needs of the city; and (g) to perform such other duties as may
be prescribed by this charter or be required of him by ordinance or official nomenclature, the designations "comptroller,"
"controller," and "auditor" all surviving, with little
resolution of the commission.
Town government of Brooldine, Mass.—The govern question of the fitness of one of them as compared
ment of the town of Brookline is provided for by a with the other two, or the desirability of uniformity.
Treasurer or chamberlain, ani collector of revenue.—
special act of the Massachusetts legislature, approved
In
some cities the treasurer receives all moneys
April 3,1915. The government consists of a "limited
City
numbcr.
ELECTION.
Date
operative.
STATE AND CUT.
66412°—17
4
FINANCIAL STATISTICS OF CITIES.
50
directly; in others he receives the larger part of them
directly, the minor parts being collected by the comp
troller or auditor, the license collector, and the heads
of departments and enterprises; while in other cities
the principal receipts come into the office of the tax
collector, revenue collector, or an official with some
such designation. The lack of uniformity here is as
apparent as in the case mentioned in the last para
graph. The remedy for this lack of uniformity in
official designation must begin with such reorganiza
tion of the forces engaged in the conduct of municipal
business as will provide uniformity of duties.
Assessors.—The data contained in the column with
this heading reveal to some extent the differences in
organization of revenue forces. While most cities
employ assessors to fix the valuation of property for
the purposes of taxation, those of some states employ
no assessors, but report to the county the amount
required to be raised for city purposes. The county
officials then extend the taxes against the county
valuations of property within the city, collect them,
and pay them over to the city, usually retaining a
percentage to cover the costs of the services rendered.
The statement which follows presents a list of tho cities
that do not perform both of theso functions for them
selves, and the names of tho civil divisions making the
assessment and collection for each one of such cities.
The statement takes no account of tho method of
assessing and collecting certain franchise taxes and
corporation taxes which are levied and collected by
the state, a portion being paid over by the state to
the cities participating therein.
City
num
ber.
City
num
ber.
STATE AND C U T ,
Assessment made
by-
Taxes col
lected b y -
Assessment made
by-
STATE AND CITY.
Tax** col
lected b y —
ALABAMA.
33 Birmingham
111 Mobile
147 Montgomery
County....
County....
County...
County.
City.
City.
County....
County.
County....
County....
County.
County.
County....
County....
Comity.
County.
County....
County.
Township.
County....
County....
Township.
Township.
Township.
Township.
County....
Township.
Township.
County.
County.
Township.
County.
Township.
Township.
County.
Township.
County....
County....
County....
Township.
County....
County.
County.
County.
County.
County.
County....
County....
County....
County....
County....
County.
County.
County.
County.
County.
207
51
28%Lake City.
County....
County....
County....
County.
County.
County.
198
73
164
36
149
Lynchburg..
Norfolk......
Portsmouth..
Richmond...
Boanoke
Parish....
City.
Bellingham.,
Everett......
Seattle
Spokane....,
Ifecoma......
ARKANSAS.
116 Little Rock.
,
COLORADO.
199
119 Colorado Springs
Pueblo
..
IDAHO.
197 Boise
.
,
ILLINOIS.
192
2
201
163
169
90
173
117
103
Aurora....*
Chicago.
Danville
Decatur.
Joliet
Peoria
Quincy
Rockford
Springfield
IOWA.
174
205
64
113
186
Cedar Rapids
Council Bluffs
Des Moines
Sioux City
Waterloo
.
LOUISIANA.
188 Shreveport.
City.
City.
County..
County..
County..
County..
County..
County..
County..
County..
County..
County..
County..
County..
County..
County*
County.
County.
County.
County.
County.
County.
County.
County.
County.
County.
County.
County.
County..
i County..
County.
County.
County..
County.
County..
Borough.
County..
City.
County..
j County..
City.
City.
OKLAHOMA.
148 Muskogee.
72 Oklahoma City
,
,
OREGON.
22 Portland..
PENNSYLVANIA.
SOUTH CAROLINA.
189 Columbia.,
TENNESSEE.
107 Chattanooga.,
166 Knoxville....
VIAE.
,
County..
County..
County.
County*
State..
State..
State..
State..
State.*
City.
City.
City.
City.
City.
County..
County..
County..
County..
County..
County.
County.
County.
County.
County.
County..
County..
City.
City.
WASHINGTON.
County.
County.
County.
County....,
County....
City.
City.
141 Huntington
144 Wheeling
County....
City.
WEST V K G I N I A .
MONTANA.
146 Butte
! County..
: County..
Akron........
Canton
Cincinnati....
Cleveland
Columbus
Dayton
Hamilton
Lima
Lorain
Springfield....
Toledo
Youngstown..
Zanesville
City
City
County....
MISSOURI.
194 Joplin
156 Springfield
79
106
14
6
29
45
ICO
181
181
124
31
59
209
203
191
19
41
57
MINNESOTA.
Duluth
Minneapolis
St. Paul
County.
VttODOA.
KANSAS.
67 Kansas City
130 Topeka
94
Wichita.
162 Charlotte
208 Winston-Salem
206 Norristown
INDIANA.
Evansvillo.........
Fort Wayne
Indianapolis
South Bend
Terre Haute
County..
N O B I S CAROLINA.
omo.
CALIFORNIA.
187 Fresno
168
San Jose
34 Omaha.,
,
,
DESCRIPTION OF tENERAL TABLES.
City attorney or solicitor.—These two titles are
representative of the various designations applied
to the officials charged with the legal guidance and
defense of the city. Other designations applied to the
officials are "corporation counsel" and "city counselor/'
the lack of uniformity being as conspicuous here as in
the titles discussed in preceding paragraphs.
City engineer.—The data shown in the column
headed "City engineer" are for most cities those of
employees whose official designation is "city en
gineer." In some instances, however, the salaries
reported are those of officials with other designations,
but who exercise the functions of city engineer.
TABLE 3.
Summary of all receipts and payments.—Table 3
presents for the municipalities covered by this report
a summary of their receipts classified as revenue and
nonrevenue, and of their payments classified as
governmental cost and nongovernmental cost. Li
the column for receipts headed "Revenue" are sum
marized all amounts that are recorded in the books of
the several municipalities as having been received
on revenue account other than receipts in error and
accrued interest received on the original issue of the
city debt obligations. In the second column for
receipts are summarized all other receipts under the
heading "Nonrcvenue." In the column for pay
ments headed "Governmental cost" are summarized
all amounts recorded in the books of the several
cities as having been paid on account of expenses,
interest, and outlays other than payments in error,
payments of accrued interest on investments pur
chased, and payments for outlays balanced by
amounts credited in outlay accounts. In the second
column for payments are summarized all other pay
ments under the heading "Nongovernmental cost."
The receipts and payments summarized as here stated
are given in considerable detail in Tables 4 and 19,
and with other details in text Tables VI and VII, on
pages 52 and 53.
Summary of cash balances.—The cash in the posses
sion of the 213 municipalities increased dining the
51
year from 8264,791,570 to $282,086,977, an increase
of S17,295,407, or 6.5 per cent. Of the individual
cities, 119 reported an increase during the year of
cash on hand and 94 reported a decrease. Such part
of the increase in the cash of any city as is due to
the accumulation of money obtained by the issue
of long-term obligations for the acquisition and con
struction of municipal properties and public improve
ments imposes upon the city an interest burden that
should be avoided when possible. Under existing
statutes in a number of states the sale of bonds to
the full amount of a contemplated outlay must pre
cede the beginning of the work, but there is a growing
movement for the enactment of laws that relieve the
cities of this excessive interest burden by providing
for the sale of bonds as the work progresses.
TABLE 4.
Summary of revenue receipts and governmental cost
payments.—Table 4 is designed to present for each
municipality covered by this report a summary of
the results or outcome of its financial transactions
so far as such summaries can be presented in the
form of exhibits of receipts and payments. The
classes of receipts and payments included in the table
are those described in the introduction and in the
text of Table 3 as revenue receipts and governmental
cost payments, the revenue receipts being classified
in the table as obtained from the various kinds of
taxes and other revenues, and the governmental
cost payments as paid for expenses, interest, and
outlays.
Summary of net and transfer revenue receipts and
governmental cost payments.—The totals of Table 4
include actual receipts and payments, or receipts
from and payments to the public, and nominal or
transfer receipts and payments, or amounts received
by one enterprise, department, fund, or account from
another. In Table VI, which follows, the total
revenue receipts of Table 4 are separated into net or
actual and transfer revenue receipts, and the pay
ments of Table 4 are in like manner separated into
net and transfer governmental cost payments.
FINANCIAL STATISTICS OF CITIES,
52
Table VI
REVENUE RECEIPTS*
GOVERNMENTAL COST
PAYMENTS.
REVENUE RECEIPTS.
GOVERNMENTAL COST
PAYMENTS.
CRT,
Net.
Transfer.
Net.
Net.
Transfer.
Group I
Group I I
Group I I I
Group IV
Group V
473,226,630
149,323,665
177,441,604
96,803,810
73,213,684
16,870,127
2,818,039
2 795 141
1,266,924
950,617
498,099,632 16,868,999
163,223,315 2,818,780
192 527 902 2,799,539
110,118,384 1,270,240
919,456
79,625,064
$30,949
23,013
101,622
46,521
12,125,634
1,724,619
2,740,741
2,632,1SI
3,885,696
830,949
23,043
Schenectady, N. Y
Wilmington, Del
Duluth, Minn
Oklahoma City, Okla...
Norfolk, Va
2,104,153
1,454,090
2,972,474
1,502,902
2,011,S70
2$, 415
2,555
54,174
34,936
74,S16
2,832,893
1,883,194
3,054,223
1,193,063
2,049,773
23,415
2, £55
54,134
34,9*6
74,816
Elizabeth, N . J . . . .
Somerville, Mass. •
Watcrbury, Conn..
St. Joseph, Mo
Utlca,N.Y
1,591,951
1,991,633
1,755,095
1,614,053
1,521,106
37,945
442
2,527
37,945
442
2,527
8,156
1,473,005
1,6*2,907
2,652,193
1,912.079
1,93S, 456
Akron. O h i o . . . . . .
Troy,N.Y
Manchester, N . U .
Hoboken,N. J . . . . ,
Wilkes-Barro, Pa..
2,356,759
2,022,555
1,392,478
1,704,759
1,ISO,751
9,107
2,511
41,101
13,733
6S3
3,125,253
1,978,190
1,416,220
1,956,607
1,63S,3U
9,107
2,511
41,101
13,733
633
Fort Wayne, Ind—
Erie, P a . . . »
Jacksonville, Fla...
87 E vans ville, I n d . . . .
East St. Louis, HI.
1,6%, 702
1,396,074
1,871,094
1,335,350
1,1G9,335
73,315
7,491
87,293
5,818
1,657,150
1,SS3.19S
2,322,592
1,435,796
1,033,25S
74.3S1
7,491
87,293
5,818
Harrisburg, P a . — .
Peoria, 111
Passaic, N . J
,
Savannah, Ga
,
Bayonne,N. J . . . . ,
1,322,$$$
1,515,393
1,11S,0>4
1,459,021
1,631,433
8,910
5,611
12,849
8,940
6,644
12,849
16,263
1,478,624
1,706,126
1,276,801
2,084,963
1,635,586
Wichita, C a n s . . . . .
South Bend, Ind...
Johnstown, P a . . . . .
Brockton, Mass
Sacramento, CaL..,
1,515,550
1,313,633
857,4^
1,674,750
2,144,218
11,313
18,312
9,706
937,554
1,250,964
1,077, KU
1,653,529
3,358,675
99
100
101
102
103
Terre Haute, Ind
Holyoke, Mass
Portland, Me
Allentown, Pa
El Paso, Tax
1,073,929
2007875
1>**),851
915,239
1,359,419
1,445
51,60*
32,099
3,693
44,216
1,206,153
2,102,031
1,975,954
1,091 168
1,566,137
1,445
51,608
32,099
104
105
106
107
108
Charleston, S . C . . . .
Springfield, HI
Canton, Ohio
Chattanooga, Tenn..
Pawtucket, R . I . . . .
1,000,362
1,259,825
1,121,(0*
874,98)
1,320,227
27,118
3,413
5,736
1,145,439
1,230,441
2,466,531
991,536
1,654,063
27,118
3 413
6,736
14,576
$212,747,302 $11 107 391 $212,570,067 1$11,107,391
81,934,924 1,160,575
79,889,359 1,161,703
51,635,782 1,099,185
44,759,240 1,099,185
22,080,741
155,072
155,072
23,443,308
33,686,302 1,639,168
35,050,911 1,639,168
1
19,280,947
15,693,797
21,136,338
21,225,428
275,794
901,014
333,796
197,004
28,346,161
20,891,780
23,844,847
23,106,028
275,794
901,014
333,796
197,004
GROUP 8.—CITIES HAVING A POPULATION OP 300,000 TO £00,000 IN 1916.
Biiffalo7N.iT
San Francisco, CaL
Milwaukee, w i s . . . .
Cincinnati, Ohio....
$22,488,730
16,141,518
19,847,864
14,178,303
14,593,139
$623,435
316,920
24 188
196,909
505,312
$25,280,113
17,463,117
21,502,001
14,427,129
17,316,657
$628,896
316,920
24,183
196,909
505,312
Newark, N. J . . . . . . ,
New Orleans, L a . . .
Washington, D. C
Minneapolis, Minn.
Seattle, Wash
14,187,282
8,546,585
15,834,972
9,785,221
472,435
38,457
25,850
186,624
427,909
16,027,437
10,513,266
13,137,818
11,557,050
15,998,727
472,435
38,457
25,850
186,624
423,189
I4O8 Angeles, Cal....
13,720,051
OBOUP m.—CITIES HAVING A POPULATION OP 100,000 TO 300,000 IN 1916.
Jersey City, N. J . .
Kansas City, Mo.
Portland, Ox
Indianapolis,
Denver, Colo.
Rochester, N. Y.
Providence, B . I
St. Paul. Minn
Louisville, K y
Columbus, Ohio.
Oakland, Cal
Toledo, Ohio
Atlanta, Ga
Birmingham, Ala.
Omaha, Nebr
Worcester. Mass
Richmond, Va
Syracuse, N . Y
New Haven, Conn
Memphis, Term
,
$6,778,794
9,637,300
8,447,134
6,801,221
6,386,236
8281,840
32,750
107,298
7,718,599
6,262,291
5,622,622
5,967,623
4,933,338
36,607
355,469
107,746
55,844
24,473
286,226
$6,554,040
9,660;631
8,656,310
7,669,315
5,702,978
$281,840
32,750
107,298
9 044,968
6,740,710
6,437,669
6 474,530
5,897,300
36,607
355,469
107,746
2i,473
55,844
5,543,349
4,475,792
3,780,448
2,176,940
4,242,196
3,000
92,737
38,416
46,776
166,182
5,491,737
5,635,237
3,749,458
2,168,067
4,141,125
3,000
92,737
38 416
46,776
166,182
4,971,706
3,949,741
4,092,379
3,084,154
3,179,446
221,002
147,858
3,847
3,485
4,872,108
5,351,574
4,705,200
3,416,076
3,804,888
221,002
151,469
3,847
3,485
Transfer.
$2,151,611
1939,607
1765,997
2,106,327
2, ¥73,772
Des Moines, Iowa..
Fort Worth, T e x . . .
Lawrence, Mass
Kansas City, E a n s .
Yonkers,N.Y
GBOUF I.—CITIES HAVING A POPULATION OF 600,000 AND OVEB IN 1919.
NeTrYork,N.Y,
Chicago. Ill
,
Philadelphia, Fa,
St. Louis, Mo....,
Boston, Mass....
Cleveland, Ohio.,
Baltimore, Md...
Pittsburgh. P a . .
Detroit, Mich....
Net.
GBOUF IV.—CITIES HAVING A POPULATION OP S0,000 TO 100,000 IK 1111.
($970,009,393 |$24,700,848 $1,043,594,297 |S24,707,014
Grand total
Transfer.
».
"69*375
101,622
46,521
8,156
16,268
11,313
18,312
9,706
3693
44,216
69,375
109 Altoona, Pa
110 Covington, K y . . .
111 Mobile, A l a . . . . . .
112 Berkeley, Cal
113 Sioux City, Iowa.
953,125
038,111
851,797
lf40T»,e03
1,593,320
"'i'iso'
919,453
938,793
861,787
1,603,616
1,628,963
114 Atlantic City. N.
115 Saginaw, Mich...
116 Little Rock. Ark....
117 Kockford,ftl
118 Binghamton, N. Y..
2,235,720
1,229,509
892,900
1,173,291
1,241,027
U3,9$8
2,701
1,443
3,773
4,974
2,369,491
1,061,462
744,474
1,350,516
1,705,993
113,988
2,731
1,443
3,773
4,974
Pueblo, Colo
New Britain, Conn.,
Flint, Mich
Tampa, Fla
San Diego, Cal
,
1,020,678
1,091,703
1,021,265
1,173,606
3,362,938
3,750
8,240
21,140
30,927
13,372
1,032,558
1,139,004
1,312,068
1,409755
4,200,009
3,750
8,240
21,140
30,927
13,372
955,833
655 1*0
635,860
12,350
5,809
1,160
8,015
1,239,829
767 826
667,501
1,160,851
12,350
5,809
1 160
8,015
119
120
121
122
123
14,576
8,968
8,963
5,040
40
41
42
43
44
Scranton, Pa
Spokane, Wash.
Paterson,N.J
Fall River, Mass
Grand Rapids, Mich..
2,064,109
3,733,130
2,442,099
2,989,515
3,160,378
15,242
31,407
36 113
12,805
31,233
2,136,150
2,917,833
2,700,850
3,240,266
3,151,922
15,242
31,407
36,113
12,805
31,233
45
46
47
48
49
Dayton, Ohio
Dallas, Tex
San Antonio, T e x . . . .
Bridgeport, Conn
Nashville, Tenn*.....
2,740,903
3,597,182
2,617,180
2,499,639
2,339,209
46,433
18,878
12,250
25 207
11,783
3,068,172
4,056,045
3,701,455
3,107,213
2,678,328
46,433
18,878
12,250
25,207
11,783
£0
51
52
53
54
New Bedford, Mass...
Salt Lake City, Utah.
Lowell. Mass
Cambridge. Mass
Trenton, af. J
3,228,091
3,458,651
2,415,034
3,567,687
2,341,548
37,355
7j074
11,786
88 245
7S;567
3,194,586
4,576,524
2,313,122
3,515,346
2,615,574
37,355
7,074
11,786
88,245
78;567
128 Augusta, Ga
129 Davenport, Iowa....
130 Topeka. Kans
,
131 Safem. Mass
,
132 Haverhill, Mass
11,089,092
"-5,"290
55
56
57
58
59
Hartford, Conn.
Houston, Tex
Tacoma, Wash
Reading, Pa
Youngstown, Ohio...
1,114,412
1,103,909
993,721
1,216,261
3,848,114
3,343,110
3,412,835
1,452,446
2,429,255
27,771
15,636
31,330
13,084
11,804
4,656,364
3,780,468
2,931,956
1,509,807
3,170,163
28,558
15,636
31,330
13,084
11,804
133
134
135
136
137
Kalamaxoo, Mich...,
Bay City, Mich
McKeesport, Pa....,
Lincoln, Nebr
,
Racine, Wis
887,006
891,705
83/,787
1,338,112
87U09
781,216
1,830,043
3,229,894
4,071,800
2,578,440
57,802
16,833
110,062
34,885
256
40,686
6,345
60
2,879
946,504
835,565
1,460,965
1,034,318
256
40,686
5,345
60
2,879
2,133,606
4,266,390
4,191,982
2,676,859
57,802
16,833
110,062
34,885
138 Macon, Ga
,
139 Pasadcna,CaI
140 Superior, Wis
141 Huntington, W. Va,
142 Chelsea, Mass.
1,SS2,S39
1,050,103
762,494
884,236
1,100,223
35,172
75,181
2,021
2,050
32,991
1,193,168
1,918841
1,111,000
959,667
35,172
75,181
2,021
2,050
32,991
60 Camden, N . J
61 Albany, KY
62 Springfield, Mass
Lynn, Mass
124 Springfield, Ohio..
125 % r k , P a .
126 Lancaster, P a
127 Maiden, M a s s . . . . .
i,ieo,i23
HAVING A FOFUUtflOK 0 7 30,000 TO S0/W0 IK 1 M .
814,000
5,308
•1,564,195
1,131,738
1,109,023
1,764,023
1,123,863
814,000
"*5,"290
5,303
DESCRIPTION OF GENERAL TABLES.
T a b l e VI—Continued
REVENUE RECEIPTS.
GOVERNMENTAL COST
PAYMENTS.
53
REVENUE RECEIPTS.
GOVERNMENTAL COST
PAYMENTS.
CITY.
Net.
Transfer.
Net.
Transfer.
Net.
GROUP V.—CITIES HAVINQ A POPULATION OF 30,000 TO £0,000 IN 1916—COn
3699,015
763,634
1,902,514
1,211,032
720,123
$65,649
4,365
71,447
10,431
6,390
$849,180
653,869
1,692,089
1,434,319
669,014
$65,649
4,365
71,447
10,431
6,390
178 Amsterdam. N. Y..
179 Taunton, Mass
180 Jamestown. N. Y..,
181 Lorain, Ohio
182 Oshkosh,Wis
932,426
928,206
803,046
658,126
Muskogee, Okla
Roanoke. Va
West Hoboken, N . J .
Galveston, Tex
East Orange, N . J . . . .
569,716
554,092
596,122
1,349,267
1,219,635
7,913
7,299
1,409
3,325
24,509
624,015
709,631
673,460
1,695,434
1,318,073
7,913
7,299
1,409
3,325
24,509
183 Jackson, Mich
184 Lima, Ohio
185 Stockton, Cal
186 Waterloo, Iowa.....
187 Fresno, Cal
792,176
550,114
1,005,513
818,127
877,729
153 Fitchburg, Mass.
154 Chester, Pa.
155 New Castle, Pa.
156 Springfield. Mo
157 Perth Amboy, N . J . . .
1,093,152
476,018
560,681
090,182
783,479
13,541
4,057
13,541
4,057
4,156
1,297,668
487,722
622,152
612,00$
968,974
188 Shreveport.La..
189 Columbia, S. C .
190 Austin, Tex
191 Everett, Wash..
192 Aurora, 111
158 Lexington, K y . . .
159 Dubuque, Iowa..
160 Hamilton. Ohio..
161 Lansing, Mich....
162 Charlotte, N. C...
849,629
1,010,983
819,430
970,578
573,302
1,093
1,752
18,850
51,417
24,203
811,049
8S4,773
1,000,224
842,038
596,409
Decatur, III
Portsmouth, Va..
Everett. Mass....
Khoxvillc, Tenn.
Elmira,N.Y
684,777
381,8SS
884,463
855,551
895,933
1,995
1,572
16 053
835,188
406,420
1,000,551
922,676
2,326,819
163
164
165
160
167
163 San Jose, Cal....
169 Jolict. Ill
170 Pittsdeld, Mass..
171 Quincy, Mass....
172 Auburn, N. V . . .
173
174
175
176
177
Quincy, Hi
Cedar Rapids, Iowa..
Mount Vernon, NT. Y.
Now Rochclle, N. Y..
Niagara Falls, N . Y . .
752,325
829,959
1,013,876
1,185,627
795,398
596,099
1,229,259
1 027,548
1, 178,811
1,253,863
4,156
1,098
1,752
18,850
51,417
24,261
1,995
1,572
16053
2,759
3,094
14,120
17,008
707,785
1,090,213
1,066,679
1,059,460
737,976
2,759
3,094
14,120
17,008
5,0S0
1,978
7473
2,951
34,750
1,210,638
1,193,497
1,136,060
1,333,102
5,080
2,189
7,473
2,951
34,750
The amounts shown in tho foregoing table as trans
fer revenue receipts and transfer governmental cost
payments are those which on page 40 have been de
scribed as service and interest transfer receipts and
payments. These receipts and payments are in
cluded with other revenue receipts and governmental
cost payments in Tables 9, 10, 11, 12, 15, 17, and 18.
The amount of each of these classes of transfers is
shown in Table VII, which is presented below.
The aggregate of service transfer receipts is not
identical in amount with the total service transfer
payments. The differences to be noted arise princi
Tablo VII
CLASS OF RECEIPTS.
Table in
which
included.
4
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
;, Pa..
Willi*
Jqplin,
Waco, T e x . . .
Orange, N . J .
Boise, Idaho..
Lynchburg, Va..
Colorado Sprii
Colo...
Brookline/M:
Danville, SI.
Newport, Ky
Bellingham. Wash
La Crosse, Wis
Council Bluffs, Iowa..
Norristown. Pa..,
Kenosha, Wis...,
Ogden, Utah.
Winston-Salem, N. C .
Zanesville, Ohio
East on, Pa
Waltham, Mass
Madison, Wis
Transfer.
$16,003
48,754
3,319
31,500
1,239
539,764
595,595
782,970
752,337
642,661
6,706
8,446
503,384
701,698
840,943
717,805
556,707
780,119
806,166
1,770,959
578,126
452,438
708,401
654,785
910,713
255,271
656,232
707,4S5
449,425
570,487
333,698
766,345
1,113,397
$642,325
881,770
1,009,203
880,628
1,325,672
709,124
493,340
1,276,665
665,873
914,587
Receipts from services of public service enterprises...
584,803
51,574
3,438,191
10
20,626,280
9,388
"iJ296
524,514
720,650
775,226
780,421
709,413
6,706
8,446
420
39,943
39,146
2,687
578,631
734,728
820,335
420
39,943
39,146
2,687
16,426
60
683,835
701,145
1,795,703
647,470
410,481
730,856
568,463
1,031,238
317,742
692,339
857,406
617,800
620,705
446,595
769,001
1,216,414
16,426
60
2,670
2,002
12,780
935
2,623
850
751
2,185
4,183
448
9,130
35,077
CLASS OF PAYMENTS.
Total
Table in
which
included.
2,670
2,002
240
12,780
935
2,623
850
751
2,185
4,183
448
9,130
35,077
Amount
included.
4
$24,707,014
12
15
18
3,152,784
274,209
653,651
17
20,626,280
4,080,734
4,074,568
9
10
11
$16,003
48,754
3,319
30,013
pally from the different fiscal years of the depart
ments, enterprises, and funds between which the
transfers take place, which cause some of the transfer
receipts given in the tables to be balanced by transfer
payments reported in 1915 or by those to be reported
in 1917. Differences of this kind relating to service
transfers are reported by Chicago, 111.; Los Angeles,
Cal.; Seattle, Wash.; Richmond, Va.; Hartford,
Conn.; Duluth, Minn.; Fort Wayne, Ind.; Sioux City,
Cedar Rapids, and Waterloo, Iowa; Saginaw, Mich.;
Charlotte, N. C; and Oshkosh, Wis.
Amount
included*
324,700,843
Net.
GROUP V.—CITIES HAVING. A POPULATION OP 30,000 TO £0,000 IN WW—COIL
143 Woonsooket, R. I
144 Wheeling. W. Va
145 Newton, Mass
146 Butte, Mont
147 Montgomery, Ala.....
148
149
150
151
152
Transfer.
Payments for expenses of general departments
Payments for expenses of public service enterprises..
Divisions of the governments of cities.—As stated in "City and division of city's government." When
the introduction to this report, page 19, American the city corporation is the only governmental unit hav
cities are very differently organized for purposes of ing such power, only one line is devoted to the city,
local self-government. Tho governmental units of the revenue receipts and governmental cost payments
each city which have power to levy taxes and incur of all funds and accounts of that city, whether under
indebtedness are shown in Table 4 under the heading the accounting control of the auditor or comptroller^
54
FINANCIAL STAT 3TICS OF CITIES.
or not, being shown on that lino. For 89 of the 213
municipalities covered by this report the city cor
poration was the only local governmental unit.
When there were additional governmental units the
revenue receipts and governmental cost payments of
each unit, including all revenue receipts and govern
mental cost payments of the funds and accounts be
longing to such units, are shown after descriptive
titles. The governmental units shown in the table,
with the possible exception of some of the counties
referred to in the following paragraph, all exercise
municipal functions.
For 11 of the 19 cities of over 300,000 inhabitants
a percentage of the receipts and payments of the
counties in which the respective cities are located*
based on the ratio between the assessed valuation
of the city and that of the comity, has been included
with the figures for the city corporation and othor
units of local government. This treatment seems de
sirable because of the fact that in the remaining 8
cities of Groups I and II the original county organi
zation has been merged with that of the city. The
addition of tho county figures places the cities of
Groups I and II on a moro completely comparable
basis than would otherwise bo the case. Tho cities
of Groups I and II for which a percentage of tho
county receipts and payments has thus been addod
to the city figures are Chicago, LI.; Cleveland, Ohio;
Pittsburgh, Pa.; Detroit, Mich.; Los Angeles, CaL;
Buffalo, N. Y.; Milwaukee, Wis.; Cincinnati, Ohio;
Newark, N. J.; Minneapolis, Minn.; and Soattlo,
Wash. Special attention is hero called to the figures
for Denver, Colo., a city of Group III. These figures
are for a municipality like that of Ne\v York, N. Y.,
and seven others of Groups I and II, in which the
county organization is mergod with that of the city,
which makes thefiguresfor this city comparable with
those of the cities of Groups I and II, but not with
thoso of the other cities of Groups III, IV, and V.
In Pittsburgh, Pa., the city corporation and other
divisions of the government of the city collected all
taxes, licenses, and similar revenues accruing to the
benefit of those divisions, and the county collected all
revenues accruing to its benefit. The same is true
for Los Angeles, CaL, except that the county collected
the'school revenues. In Milwaukee, Wis., the city
collected not only the revenues accruing to its benefit
but also the general and special property taxes for the
county. In Newark, N. J., the city collected property
taxes for both itself and the county, and the county
collected the bank tax for tho city and subventions
from the state for schools. In the other seven cities
with county payments merged with those of the city,
as mentioned in the last paragraph, the county gov
ernment collected revenues for the city corporation
and other divisions of the government of the city, as
follows: General property taxes and part of tho special
assessments in Chicago, HI., Cleveland and Cincinnati,
Ohio, Minneapolis, Minn., and Soattlo, Wash.; liquor
licenses in Detroit, Mich., and Cloveland and Cincin
nati, Ohio; cigarotto liconsos in Clovoland and Cin
cinnati, Ohio; mortgago and bank taxes in Buffalo,
N. Y.; inheritance tax in Cincinnati and Clovoland,
Ohio; grain tax and mortgago registry tax in Min
neapolis, Minn.
For cities with county rocoipts and paymonts,
Table 4 prosonts a corroct statoment, not only of tho
city revenuo rocoipts collocted by tho various divi
sions of tho govommont of the city, but also for all
those that woro collected for tho uso of such divi
sions so far as such monoys woro paid over to them.
Former reports of this sorios showed for seven citios,
namoly, Chicago, HI., Clovoland and Cincinnati, Ohio,
Detroit, Mich., Buffalo, N. Y., Minneapolis, Minn.,
and Seattlo, Wash., tho rovonuos collocted by tho
county for tho scvoral divisions of tho govommont
of the city, but did jiot show tho amounts of such
rovenuos rocoivod from tho county by thoso divisions,
such paymonts by tho county to tho city boing troatod
as transfers instoad of rovonuo rocoipts.
For a numbor of citios whoro tho city corporation
collects taxes and othor rovonucs for othor divisions
of tho govommont of tho city as woll as for its own
use and bonofit, tho tablo shows tho amounts col
locted by tho city corporation as rovonuo of tho
divisions so far as such monoy was paid ovor to
thorn.
Of tho indopondont local govormnontal units roportod, the school districts aro tho most important
and numerous, boing roportod in 116 citios; park dis
tricts are found in 6 citios, sanitary districts in 3
citios; navigation districts and wator districts, in 2
cities oach; a poor district, a sower and stroot-improvoment district, a bridge district, and a district for
borough oxpensos, in one city each. Li addition, in 4
citios—namely, Rochostor, Syracuso, Troy, and James
town, N. Y.—somo oxponsos woro paid through a spe
cial fund of tho county govommont. In tho caso of
each of these citios tho county loviod and collected
taxes to reimburse itself for paymonts for tho poor and
tho delinquent, and for election and othor oxponsos
charged to the city. In cortain othor citios of Now
York, namoly, Yonkors, Schenectady, Binghamton,
Elmira, Auburn, Amsterdam, Mount Vornon, and Now
Rochello, in which tho county porforms similar sorvicos
for tho city, the cities reimbursed tho countios for thoso
expenses by warrant paymonts.
Where there were several independent school dis
tricts or other districts within the limits of a given
city, a report was secured for each district, but tho
figures for the several classes of districts in each city
are consolidated into a single total in Table 4. In
DESCRIPTION OF ENERAL TABLES.
55
some cities an independent school district maintains reported the greatest excess, $2,697,154. The excess
the public schools in only a part of the city, those in of governmental cost payments over revenue receipts
other parts being maintained by the city corporation. by the 149 cities reporting such excess was $86,013,326.
The city corporation sometimes expends money for This excess varied from $9,065,214 for Cleveland,
sanitation, parks, poor relief, port improvements, Ohio, to $682 for Covington, Ky., and the excess of
bridge construction, or water supply, in addition to governmental cost payments of the 213 municipalities
the payments made for the same purposes by the over the revenue receipts was $73,591,070.
independent districts having these objects particu
Comparison of revenue receipts and payments for
larly in charge. The transactions of all the independ expenses and interest.—The last column of Table 4
ent governmental units shown in Table 4 are analyzed shows the excess of revenue receipts over payments for
and their receipts and payments added to the corre expenses and interest. These payments for expenses
sponding receipts and payments of the city corpora and interest correspond approximately to the charges
tion in making up the other financial tables of this of a business corporation for maintenance, operating
report. Thus payments of an independent school expenses, and interest, except that no allowances have
district and of the city corporation for school expenses been made for depreciation. The 213 municipalities
are consolidated in Division VII of Table 12, and all together collected $213,967,598 more from revenue
payments for school outlays are combined and appear than they paid out for expenses and interest and every
city except Yonkers and Mount Vernon, N. Y.; Ports
under the appropriate heading in Table 18.
Diversity in revenue systems ofihe several states.—Themouth, Va.; and Easton, Pa., received enough from
revenues of the 213 cities covered by this report are revenues to meet its expenses and interest and to pay
obtained under the constitutional and statutory pro a portion of its outlays. The excess of payments for
visions of 40 different states and those of th^ District of expenses, interest, and outlays over revenue receipts
Columbia. Under those provisions the cities of one varied greatly among the different cities, and the
state seldom derive their revenue receipts in the same figures have little significance except as the amounts
proportion from the several sources as do the cities of of the outlays are also taken into consideration. The
other states. This condition may readily be demon excess of revenue receipts over expenses and interest
for all cities was equal to 74.4 per cent of the total net
strated by a study of the figures of Table 6.
payment for outlays.
Comparison of revenue receipts and aU governme7ital
cost payments.—Comparisons between revenue receipts In Table VUJL there is. presented a summary of the
and governmental cost payments are of the greatest revenue receipts and the payments for expenses and
significance in municipal finance. If a city is realizing interest, and for outlays, for groups of cities classified
more money from revenues than it is paying for by the percentage that their revenue receipts for 1916
expenses, interest, and outlays, it has a balance which were in excess of their payments for expenses and
may bo applied to reducing indebtedness; while if its interest.
Of the 213 municipalities covered by this report 8,
payments for expenses, interest, and outlays are
greater than its revenue receipts, the city is increasing namely, Wichita, Kans.; Sioux City, Dubuque, Cedar
its indebtedness. If it is realizing from revenues Rapids, Waterloo, and Council Bluffs, Iowa; Bellingenough money to pay for expenses and interest, but ham, Wash.; and Kenosha, Wis., reported an excess of
only a portion of its outlays, it is imposing upon the revenue receipts over their payments for expenses and
future a part of the burden of paying for its permanent interest equal to or greater than 40 per cent of their
revenue receipts. The greater number of these are
properties and public improvements.
In the last three columns of Table 4 are shown the rapidly growing cities and all of them derived a com
results of comparisons between revenue receipts and paratively large percentage of their revenue receipts
governmental cost payments. In the first of these from special assessments, as may be seen by reference
columns is shown the excess of governmental cost pay to Table 6. Of the $8,460,128 total revenue receipts
ments over revenue receipts for the cities in which such of these cities $1,708,393, or 20.2 per cent, was obtained
payments were in excess of revenue receipts, and in from special assessments, as compared with a percent
the second column is shown the excess of revenue age of only 7.4 for the 213 cities, or 7.3 for the cities
receipts over governmental cost payments for cities other than those of the special group here under con
in which revenue receipts were greater. Of the 213 sideration. The total payments of the group for ex
cities covered by this report, 64 realized enough from penses and interest constituted but 55.9 per cent of all
revenues to meet all their payments for expenses, their revenue receipts. It is quite noteworthy that if
interest, and outlays, and to have a balance avail the other revenues of these cities had been as they were
able for paying debt. The excess of revenue receipts in 1916 and the cities had collected no special assess
of these 64 cities over their governmental cost pay ments, their revenue receipts would have exceeded
ments amounted to $12,422,256. Washington, D. C, their payments for expenses and interest by only 30
FINANCIAL STATISTICS OF CITIES.
56
per cent of their revenue receipts. The per capita
revenue receipts of these 8 cities were less than those
of any other group with the exception of the group
"Less than 10 per cent" and the per capita payments
for outlays were only slightly in excess of the corre
sponding average of the 213 cities and were less than
those of the cities of the second and third groups, and
more than those for the fourth and*fifthgroups of cities
Table T i l l
EXCESS OP BETENTE
CEIPT3 OVEE PAY
MENTS FOB EX
PENSES AND INTER
EST.
PAYMENTS FOB EX FEB CENT 0 7
BETENUE
PENSES AND INTER
BECEIPTS—
EST.
BETENUE BECEIPTS.
!
GROUPS OT CITIES 'WITH SPECI
FIED EXCESS Of K£VJ&biUJ& Num
BECEIPTS OVER PAYMENTS ber of
FOR EXPENSES AND INTER cities.
EST.
Total.
213
51
37
84
74
10
shown in the table. The significance of the facts to
which attention is called above, as well as those shown
in Table 4, can not readily be grasped unless they are
considered in connection with thefiguresof Table 21,
which shows for the several cities the receipts which
increased their debt obligations and the payments
which decreased such obligations.
Per 1
capita.
Total.
1994,710,241
$30. S3 j 1780,742,643
8,460,128
120,677,797
339,569,289
504, .563,750
12,439,277
25.77] !
4,726,609
32.71
84,804,228
29.30 ! 249,958,957
31.96
429,349,684
20.94 I
11,903,165
Re
quired
for meet
Per
ing ex
capita. penses
and
interest
Diagrams 6 and 7, which follow, represent graph
ically for the 213 cities and for the five groups shown
in Tahle VIII the total and per capita revenue receipts
and the total and per capita payments for expenses
and interest, and for outlays in cities with specified
excess of revenue receipts over payments for expenses
and interest.
DIAGRAM 6 . — R E V E N U E RECEIPTS AND PAYMENTS FOB EXPENSES
AND INTEREST AND FOB OUTLAYS IN GEOTJPS OF CITIES WITH
SPECIFIED EXCESS OF REVENUE RECEIPTS OVER PAYMENTS FOB
EXPENSES A N D INTEREST: 1916.
$24.21
14.40] i
21.39
21.57
27.20
20.04
Avail- 1
able for
outlay? |
and for
other
pur
poses.
Total.
Per
capita.
rATVENTS FOB
OUTLAYS.
Total.
78.5
21.5
1213,967,59sS
$6.611 m,5SS,668
55.9
65.4
73.6
85.1
95.7
3,733,519
44. l l
34.6
44,873,560
26.4
89,610,332
14.9 ! 75,214,066
4.3
636,112
11.371 1
2,967,707
11.32
51,505,0%)
7.73
114,310.105
4.76
116,468,9S0
0,90
2,306,793
Per
capita.
Percent
of pay
ment? for
outlays
repre
sented by
excess of
revenue
receipts
overpay
ments for
expenses
and
interest.
s*. ot I
£oT 1
1Z99
9.56 1
7.37 '
3.8S
74.4
12S.8
87.1
7R.4
64.6
23.2
DIAGRAM 7 . — P E R CAPITA REVENUE RECEIPTS AND P E R CAPITA
PAYMENTS FOR E X P E N S E S AND INTEREST AND POR OUTLAYS m
GROUPS OF CITIES WITH SPECIFIED EXCESS OF REVENUE R E *
CEIPTS OVER PAYMENTS FOR EXPENSES AND INTEREST: 1916.
GROUPS OF CITIES
,—,„„
MORE THAN AO PER CPMT Efififiriflwafcrvya
*»U«H TWAN-4Q PER C E W E ^ f l H & l
d0 TO 40 PER CENT
20 TO 30 PER CENT
GROUPS OF CITIES
WORE THAN 40 PER CENT
)0 TO 20 PER CENT
SO TO 40 PER CENT
!l£SS THAN 10 PER CENT
10 TO SO PER CENT
■ ■ I REVENUE RECEIPTS
Q 5 E Q EXPENSES AND INTEREST
t£SS THAN 10 PER CENT
W&lwmt
MVCNUE ncccI F * .
Comparative summary of the revenue receipts arid
governmental cost payments of IJfi cities for specified
years: 1903-1916.—Table JX shows, for specified years
from 1903 to 1916, the aggregate net revenue receipts
and the aggregate net payments for expenses, interest,
and outlays for the 146 cities for which statistics are
available throughout the entire period*
DESCRIPTION OP GENERAL TABLES.
Table I X
NET REVENUE RECEtFIS.
NET GOVERNMENTAL COST PAYMENTS.
Total.
Per
cent
of in
crease
over
1903.
TUB.
Amount.
1916
$908,614,505
865,270,905
802,565,390
751,957,728
663,379,686
568,778,828
498,830,996
439,126,753
1913
1911
1909
1907
1905
1903
106.9
97.0
82.8
71.2
51.1
29.5
13.6
Amount.
For expenses.
Per
cent
of in
crease
over
1903.
$979,639,100
996,061,502
912,390,262
863,996,528
761,562,037
691,071,411
561,772,857
514,189,206
90.5
$606,650,377
93.7
586,790,723
77.4
534,672,433
68.0 i 486,679,596
48.1
434,008,861
34.4
393,022,327
9.3
327,049,585
299,402,761
DIAGRAM 8*—NET REVENUE RECEIPTS AND NET GOVERNMENTAL
COST PAYMENTS OF 146 CITIES FOB SPECIFIED YEARS: 1903-
1910.
MILLIONS Or&OLLARf
400
Hole
lei*
TO 18
v//yy///s///////A7///////t^^
T&09 v..-^,7-*-;tv-
^ v „-_•_-.< »>:■ : v / / / / / / A V 7 ,
Y/r////>y/////y//:tf///////^^^
1907
1006
1903
NET REVENUE RECEIPT!
MET GOVERNMENTAL COST PAYMENTS
fcXFCKtft INTOtUff
Per
cent
of in
crease
over
1903.
Amount.
As shown in the foregoing table, the net revenue
receipts increased in the period 1903 to 1916 from
$439,126,753 to S903,614,505, or 106,9 per cent Dur
ing the corresponding period the percentage of increase
for expenses was 102.6, for interest 145.2, and for outlays
55.7. The revenue receipts and the payments for ex
penses and interest for the 8 years shown make an un
broken series of increases, the receipts and payments of
each year being greater than in the corresponding ones
two years earlier up to 1915, and those for 1916 being
in excess of those for 1915. The payments for outlays
make an unbroken series of increases with the excep
tion of the periods from 1911 to 1913 and 1915 to 1916.
The total governmental cost payments increased from
$514,189,206 in 1903 to 8979,639,100 in 1916, or 90.5
per cent. This is a considerably smaller percentage of
increase than that of revenue, showing a decided ten
dency to increase the proportion of outlay payments to
be met from revenues.
Diagram 8, which follows, presents graphically #the
relative increase in 13 years of the net revenues, gov
ernmental costs, expenses, interest, and outlays of the
146 cities, as shown by thefiguresof Table IX.
10fl
57
OU1UY1
102.6
96.0
78.6
62.6
45.0
31.3
9.2
FEE CENT OF—
For interest.
Amount.
$105,571,468
103,387,342
88,566,601
82,165,730
71,857,259
59,199,783
51,897,804
43,054,769
Per
cent
of in
crease
over
1903.
145.2
140.1
105.7
90.8
66.9
37.5
20.5
For outlays.
Amount.
$267,417,255
305,883,437
289,151,228
295.151,202
255,695,917
238,849,301
182,825,468
171,731,676
Per
cent
of in
crease
over
1903.
77.9
68.4
71.9
48.9
39.1
6.5
Govern
mental
cost pay
ments
repre
sented by
revenue
receipts.
Revenue
receipts
repre
sented b y
payments
for ex
penses
and
interest.
92.7
86.8
88.0
87.0
87.1
82.3
88.1
85.4
78.4
79.8
77.7
75.6
76.3
79.5
76.0
78.0
TABLE 5.
Per capita revenue receipts and governmental cost paymerits.—The per capita receipts and payments of
Table 5 are based on the absolute amounts shown in
Table 4, which include certain transfers between enter
prises, departments, and funds, but exclude receipts
and payments in error and all other counterbalancing
receipts and payments.
Per capita net nevenue receipts and governmental cost
payments.—The per capita figures of Table 5 exhibit
with a fair degree of accuracy the relative amounts of
revenue exacted by the several cities from specified
sources, and also exhibit the relative governmental
costs for expenses and interest, and for outlays. The
totals of the revenue receipts as given in the table are
not, however, in all cases correct statements of the
actual average contributions of the citizens of the sev
eral cities to the costs of government, since they in
clude the transfers between departments and funds
above mentioned. For a like reason the total govern
mental costs of the table slightly exaggerate the actual
current costs of the city governments. Further, as the
amounts of these transfer receipts and payments in
cluded in the totals of the table vary with the different
cities, the averages of the table are not absolutely cor
rect measures of the relative costs of government as
between different cities. The amounts of these trans
fer receipts and payments for the several cities have
been given in Table YE, which also exhibits the net
revenue receipts and governmental cost payments for
every city. As presenting the most comparable figures
practicable of the relative contributions to the support
of city governments by the citizens of the several cities
and of the relative governmental costs of those cities,
the per capita net revenue receipts and governmental
cost payments of the several cities are given in Table
X, whjch follows. The per capita figures are in all
cases based upon the absolute amounts of Table VI.
FINANCIAL STATISTICS OF CITIES.
58
Table X
City
num
ber.
Govern
Revenue mental
receipts. cost pay
ments.
Grand total.
Group I
Group II
Group III
Group IV.
Group V
130.06
832.34
35.13
36.78
25.26
21.80
22.39
36.90
40.20
27.40
24. SO
24.35
GROUP I.—CITIES HAVING A POPULATION OP 600,000 AND OVEB W 1916.
1 New York, N . Y
2 Chicago. Ill
3 Philadelphia, Pa
4
5
6
7
8
0
S3S.91
32.61
25.58
31.29
46.9S
S3S.87
33.47
30.67
29.47
45.15
29.33
26.85
36.05
37.68
43.12
35.74
41.60
41.02
GROUP II.—CITIES HAVING A POPULATION OP 300,000 TO 000,000 IN 1916.
Los Angeles, Cal...
Buffalo, N . Y
San Francisco. Cal.
Milwaukee, w i s . . .
Cincinnati, Ohio...
122.63
32.07
31.03
25.61
25.23
821.87
33.05
31.85
30.78
25.17
23.23
25.25
23.62
36.07
27.09
26.60
27.39
23.12
Oakland, Cal
Toledo, Ohio
Atlanta, Ga
Birmingham, Ala....
Omaha, Nebr.
28.47
20.45
12.65
25.09
28.22
30.00
20.28
12.60
25.37
Worcester. Mass
Richmond, Va.
Syracuse, N . Y
New Haven, Conn...
■ 39
8 Memphis, Tenn
31.02
25.51
26.83
20.97
21.76
30.40
34.56
30.85
23.43
26.04
25 Rochester, N. Y
•26 Providence, B. I
■27 St. Paul. Minn
'28 Louisville, Ky
29 Columbus, Ohio
(31
(
32
33
34
►
35
.36
37
22.53
',0
41
42
43
44
Scranton,Pa
Spokane, Wash
Paterson, N. J
Pall River, Mass
Grand Rapids, Mich.
14.33
26.11
17.77
23.56
25.00
14.83
20.62
19.66
25.53
24.94
45
46
47
48
49
Dayton.Ohio
Dallas, Tex
San Antonio, Tex
Bridgeport, Conn....
Nashville, Tenn
New Bedford, Mass..
Salt Lake City, Utah
Lowell. Mass
Cambridge, Mass....
Trenton, N.J.
Hartford, Conn
Houston, Tex
Tacoma, Wash
Reading, Pa
Youngstown, Ohio..,
Camden, N . J
,
Albany, N . Y
,
Springfield, Mass....
Lynn, Mass
21.84
29.66
21.58
20.97
20.17
21.45
33.44
30.52
26.06
23.09
23.20
30.45
21.51
31.85
21.36
35.16
30.91
31.57
13.50
23.25
17.54
31.18
39.54
25.70
27.91
40.30
21.04
31.39
23.86
42.54
34.95
27.12
14.03
30.34
20.45
41.19
40.70
26.63
50
51
52
53
54
55
56
57
Govern
Revenue mental
receipts. cost pay
ments.
GROUP IV.—CITIES HAVING A POPULATION* OP 50,000 TO 100,000 IN 1916.
121.57
19.49
17.9S
22.37
3a 78
821.31
17.33
27.91
27.18
4a 22
69
70
71
72
73
22.09
15.52
32.34
16.58
22.64
29. W
20.16
33.28
13.10
23.07
74 Elizabeth, N. J
75
76
78 Utica,N.Y
18.59
23.30
20.72
19.13
18.14
17.20
22.03
31.30
22.67
23.11
79
80 Troy, N . Y
81
82
83
28.77
26.02
18.09
23.47
15.77
37.67
25.45
18.79
25.58
21.78
84
85
86
87
SS
22.69
18.91
23.59
18.51
16.22
22.29
21.45
31.76
19.91
15.02
18.70
21.42
15.89
21.78
24.60
20.90
21.12
18.14
30.50
23.93
22.38
19.60
12. KS
25.53
33.09
13.82
18.66
16.18
25.20
61*83
99 Terre Haute, Ind
100 Holyoke, Mass
101
102
103
16.57
31.39
29.85
14.78
22.38
18.61
32.86
31.36
17.62
25.78
104
105
106
107*
108
17.55
21. W
19.02
15.03
22.70
18.96
20.55
41.71
17.00
28.44
109
110
111
112
113
16.55
16.60
15.18
25.00
28.56
15.96
16.61
15.36
28.50
27.32
114 Atlantic City, N . J
115
116
117 Rockford.M
118
40.06
22.26
16.19
21.82
23.38
42.46
19.22
13.50
25.12
32.14
119
120
121
122
123 San Diego, Cal
19.32
20.75
19.42
22.35
65.79
19.54
21.65
24.95
26.85
82.17
124
125
126 j Lancaster, Pa
127
18.81
11.58
12.69
23.17
24.40
15.19
13.21
23.19
64
65 Fort Worth. Te\
66
67
68
Fort Wayne, Ind
Erie, Pa
Evansville, Ind
East St. Louis, 111
Wichita, Kans
South Bend, Ind
94
95
96
97
93
GROUP HI.—CITIES HAVING A POPULATION OF 100,000 TO 800,000 IN Ml*.
Jersey City, N . J
Kansas City, Mo
Portland, Ores
Indianapolis, I n d . . . .
Denver, Colo
City
num
ber.
89
90 Peoria, 111
91
92
93
Newark. N . J
New Orleans, La..,
Washington, D.C.,
Minneapolis, Minn.
Seattle, Wash
20
21
22
23
24
PER CAriTA N I T —
PER CAPITA NET—
Brockton, Mass
Sacramento,Cal. , . „.+...
1
,
^*,
V.'. *..'.'.]
GROUP V.—CITIES HAVING A POPULATION OP 90,000 TO 60,000 Bf 1914.
123 Augusta, Ga
,
129 Davenport, Iowa.
130 Topeka, Kans...
131 Salem, Mass
132 Haverhill, Mass..
$21.85
23.12
23.04
20.80
25.46
S31.38
23.48
23.15
36.92
23.53
Kalamazoo, Mich
BayCity.Mich..
McKeesport. Pa..
Lincoln, Nebr...
Racine, Wis
18.58
18.69
17.92
29.15
19.14
16.36
19.84
17.87
31.83
22.73
133
134
135
136
137
DESCRIPTION OF GENERAL TABLES.
T a b l o X—Continued.
City
num
ber.
PES CAPITA NET—
cm.
Govern
Revenue mental
receipts. cost pay
ments.
OEOUP V.—CITIES HAVING A POPULATION OF 30,000 TO 50,000, Of 191ft—Con.
138
139
140
141
142
PEB CAPITA NET—
City
num
ber.
OEOUP V.—CITIES HAVING A POPULATION OP 30,000 TO 50,000 IN 1910—COIL
$26.27
42.50
24.66
21.52
20.21
178
179
180
181
182
Amsterdam. N. Y . .
Taunton, Mass
Jamestown, N. Y
Lorain, Ohio
Oshkosh,Wis
16.12
17.78
44.16
28.16
16.92
19.59
15.12
39.27
33.35
15.59
183
184
185
186
187
Jackson, Mich
13.33
13.22
14.23
32.74
30.36
14.60
16.92
16.08
41.14
32.03
188
189
190
191
192
153 Fitohbnnr, Mass
154 Chester, Pa
155 Newcastle, Pa
159
157
26.60
11.63
13.90
17.29
19.72
31.58
11.91
15.42
15.33
24.39
158
159 Dubuque, Iowa
160 Hamilton, Ohio
161 Lansing, if ich
162 Charlotte, N.C
21.40
25.47
20.66
24.57
14.63
20.43
22.29
25.45
21.32
15.21
163
16!
165
166
167
17.58
9.89
23.09
22.39
23.60
21.44
10.53
26.12
24.15
61.28
19.84
26.98
22.04
31.83
21.40
18.67
28.38
28.96
28.44
19.86
16,21
33.44
28.26
32.45
34.60
14,67
32.93
32.83
31.27
36.79
143
149
150
151
152
Huntington, W. Va
Woonsocket, R. I
Wheeling. W. Va
Butte, Mont
Roanoke, Va
Galveston, Tex
Portsmouth, Va.
Everett, Mass
......r
Efmlra, N. Y
r.
163 San Jose. Cal
169 Joliet, 111
170 Pittsfleld, Mass
171
172 Auburn, N* Y
173
174
175
176
177
Quincy,HI
.
..
..
TT
•
•-
.
Mount Vernon, N. Y
Govern
Revenue mental
receipts. cost pay
ments*
CUT.
$24.23
41.70
23.31
17.10
20.11
143
114
145
146
147
59
818.06
25.95
25.88
22.66
18.56
$17.76
24 54
28 13
24.69
37.38
22.81
15.88
29.14
23.72
25.60
20.42
14.24
37.00
19.31
15.84
17.49
23.02
22.28
19.12
15.40
21.16
22.79
23.11
21.11
193 Williamsport, Pa
194 Joplin, Mb...'.
195 Waco/Tex
196
197
15.03
21.18
25.55
22.07
17.16
17.28
22.18
24.92
21.38
16.60
198 Lynchburg, Va
199 Colorado Springs, Colo
200 Brookline. Mass
201
24.05
24.92
55.46
18.19 1
21.09
21.68
56.23
20.37
14.26
22.41
20.77
29.17
12.94
23.12
18.03
33.03
206
207 Kenosha, Wis
208 Ogden, Utah
209
8.28
21.35
23.22
14.76
10.31
22.52
28.1420.29
210
211
212 Waltham, Mass
213 Madison, w i s . . . .
18.76
11.05
25.40
37.01
20.41
14.78
25.49
40.43
202
203
204
205
L.jmft, ° h i o
Stockton, Cal
Waterloo, Iowa
Fresno, Cal.
i....
. t. t
....x
J
Shreveport, La
Colnirififo, fl. f!,
Austin, Tex
Everett, Wash
Aurora, Dl
1
Newport, Ky
j Rftlifnghjim, Wash....
La Crosse, Wis
Council Bluffs, Iowa
,L
!
_^^_
Revenues and governmental costs increasing with the To the general rule set forth above and illustrated
size of cities.—The most significant figures of Tabic X, by Diagram 9 there are many individual exceptions,
as well as those of Table 5, are those for the five groups as may bo seen by a study of Table X, and also by the
of cities arranged according to population. The rev following statement, which gives the net per capita
enue receipts and governmental cost payments tend to revenue receipts and governmental cost payments of
increase with the size of the cities from those having the cities of each of the five groups having the highest
30,000 to those with over 500,000 inhabitants. This and lowest net per capita as shown by Table X.
general tendency is illustrated by Diagram 9, which
follows.
Per
Per
DIAGRAM 9.—PER CAPITA NET REVENUE 'RECEIPTS AND GOV
ERNMENTAL COST PAYMENTS FOR GROUPS or CITIES WITH SPECI
FIED POPULATION: 1916.
CROUPS OF CITIES WITH
SPECIFIED POPULATION O
OVER
M00OQ
8O000O
TO
600000
100000
TO
300000
•COOO
TO
IOOOOO
SOOOO
TO
60000
Highest city.
Per capita
net
capita
net govern
revenue| mental
cost
re
ceipts. pay
ments.
Lowest city*
Per capita
net
capita govnet
ernrevenue][mental
re
cost
ceipts. pay
ments.
/Philadelphia, Pa.
Boston, Mass..,.. $40.98 $45.15 \St. Louis, Mo.... $26.58 $29.47
Los Angeles, Cal. 44.93 51.64 New Orleans, La. 23.32 2S.68
Birmingham, Ala. j 12.65 12.60
/Springfield, Mass. 39.54
|\Hartfordj Conn..,
42.54
[ [York, Pa
11.58
San Diego,Cal.., 65.79 82.17 {Oklahoma City,
13.18
I Okla
I/Brookline, Mass.. 55.46
Norristown, P a . .
8.28 10.31
lElmira,l?.Y.....
61.28
The variations shown by the foregoing figures are
illustrated by Diagrams 10 and 11, which follow.
| NET QOVBANMENTAL COST PAYMENT*
E M M NET REVENUE AECCIPT6
FINANCIAL STATISTICS OF CITIES.
60
The receipts and payments in this table are on the
same basis as those of Table X, but on a different one
WITH S P E C I F I E D P O P U L A T I O N : 1916.
from those included in Table 5, which are computed
on the basis of the amounts included in Table 4, while
GROUPS OF CITIES WITH
. SPECIFIED POPULATION
DOLLARS
the figures of Table XI are computed after excluding
60
'OVER 600000
0
20
40
the service and interest transfers to make them fully
BOSTON, MASS*
1
comparable
with the figures of prior years, as are
^PHILADELPHIA. FA*
those of Table X.
300000 TO 500000
The summary givos tho por capita figures for all
LOS ANGELES, CAL.
rovonue receipts and also for thoso (1) from rovonuos
NEW ORLEANS, LA.
other than of public sorvico ontorprisos and (2) from
100000 TO 300000
1
revenues of public sorvico ontorprisos. It also gives
SPRINGFIELD, MASS.
tho per capitafiguresfor all govommontal costs (1) for
BIRMINGHAM. ALA.
S25SI
expenses of general dopartmonts, (2) for oxponsos of
60000 TO 100000
public sorvico ontorprisos, (3) for intorost, and (4) for
SAN. DIEGO. CAL.
outlays. Tho numbor of citios for which tho consus
YORK. PA.
tegg|
reports present statistics has materially increased since
80000 TO 60000
1
1903, but those changes have not beon of such a char
BROOKLINE, MASS.
f3BS
acter as soriously to affoct tho comparability of tho
MORRISTQWN. PA.
B D
per capita figures. Tho por capita not paymonts for
both classes of oxponsos shown in tho tablo incroasod
DIAGRAM 1 1 . — F E B CAPITA N E T GOVERNMENTAL COST P A Y M E N T S
in about tho same ratio as did tho por capita not rovFOB CITIES WITH H I G H E S T A N D L O W E S T P E B CAPITA I N G B O U P S
onuo rocoipts. Tho por capita paymonts for outlays
OF C I T I E S WITH S P E C I F I E D P O P U L A T I O N : 1916
for 1916, though less than in 1915, show an incroaso
OMOUM orafntt WITH
of S0.81, or 9.8 per cent over those for 1903. Thoso
OWMoooo
» . _«
payments comport with tho groat incroaso in public in
debtedness recorded in othor tables of this roport and
aro rofloctod in the incroaso of por capita paymonts
for interest on municipal debt shown in Tablo XI.
Comparing tho paymonts for 1903 with thoso for 1916,
it is found that in tho former yoar 53.8 por cent of tho
payments for governmental costs woro for oxponsos of
general dopartmonts, 4.5 per cent for oxponsos of pub
lic sorvico enterprises, 8.4 per cent for interest, and
33.4 per cent for outlays. The corresponding porcontComparative summary of per capita net revenue agos for 1916 were 57.7, 4.2, 10.8, and 27.3.
receipts and net governmental cost payments for specified The gradual but marked incroaso from 1903 to 1916
years: 1903-1916.—In Table XI, which follows, is in tho por capita payments of tho 146 cities for govom
presented a summary of the per capita net revenue montal costs, which include oxponsos, intorost, and out
receipts and per capita net governmental cost pay lays, shown by thofiguresof Tablo XI, aro illustrated
ments for the aggregate of the 146 cities covered by the by Diagram 12, which follows.
several census reports for specified years from 1903 to D I A G R A M 1 2 * — P E R CAPITA 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
1916.
C O S T S , B Y P R I N C I P A L C L A S S E S O P 146 C I T I E S FOR S P E C I F I E D
DIAGRAM 1 0 . — P E R
CAPITA N E T R E V E N U E RECEIPTS F O B CITIES
WITH H I G H E S T A N D L O W E S T P E R C A P I T A I N G R O U P S O P C I T I E S
aT^
r
1
*»
«0
OOLLAM
M
_
•O
|
IO
1
.
BOCT0N.MAML
« T . tout* MO.
•00000 TO MQOO0
LOSANOCtCS.CAU
ftewbm£AJi«.U,
iooooo T O JOOOOO
HArrroiiewoONN.
•IIMINOMAM.ALA.
MOOOTO 100000
•ANOtEOO.CAL.
OKLAHOMA CITY,
OKLA.
• 0 0 0 0 TO'fOOOQ
|
MOSAMTOWN* ^Aj
Y E A R S : 1903-1016.
Table X I
PEK CAPITA NET BEVENUE BECEIPTS.
PEB CAPITA NET GOVERNMENTAL COST
PAYMENTS.
Total.
Other
Of
than of public;
public (service) Total.
service enter
enter
prises. prises.
For
expen
ses of
general
depart
ments.
530.72
30.00
28.55
28.07
28.42
24.67
22.79
21.14
$27.70
26.97
25.74
25.09
23.53
21.90
20.19
18.71
$3.03
3.03
2.81
2.98
2.89
2.77
$19.13
18.95
17.67
16.91
16.06
15.84
13.81
13.25
For
jcxpen-l
'scsof
For
public Inter
[serviccl est.
enter
prises.
For
out
lays.
— « > M t w m or ccNtiut. OCWTMCNTI.
1916
1915,
1913
1911,
1909.
1907.
1905.
1903
2. GO
2.42
$33.13
34.53
32.46
32.25
30.33
29.91
25.57
24.64
$1.38
1.39
1.35
1.25
1.22
1.17
1.07
1.10
$3.57
3.58
3.15
3.07
2.86
2.56
2.36
2.06
$9.04
10.60
10.29
11.02
10.18
10.34
8.32
8.23
BSSsSllMTCfttfT
Comparative summary of per capita net receipts fr<ym
principal revenues of llfi cities for specified years: 19031916.—In Tablo XII, which follows, aro shown tho por
capita averages of all net rovonuo recoipts and thoso of
DESCRIPTION OF GENERAL TABLES.
a numbor of principal classes of such receipts. The
summary is for tho cities covorod by the census reports
for specified years, from 1903 to 1916. The revenue
roceipts, which are included in the column headed
"Othor revenues," are those from departmental fees,
charges, sales, interest, rents, priviliges, fines, penal
ties, and escheats. The por capita roceipts from the
gonoral property tax and all other groups of taxes show
an incroaso from 1903 to 1916, with the exception of
receipts from taxes on tho liquor traffic, which havo
shown groat fluctuations, being greatest in 1907.
61
and other taxes were Spokane, Wash., 48.9 per cent,
and Tacoma, Wash., 42 per cent. The cities men
tioned have very high percentages of special assess
ments.
Of the municipalities having between 30,000 and
100,000 inhabitants, 7 realized less than 50 per cent
of their net revenue receipts from these taxes, the
one showing the smallest percentage, Bellingham,
Wash., having a percentage of only 36.6 and very
large relative receipts from special assessments.
Proportional distribution of revenue receipts, by
divisions of the governments of cities.—An examination
TabloXII
of Table 4 wall disclose the fact that the proportion
Sub
ven
Li
of revenues received from property taxes is much
tions,
grants, Earn
The Taxes cense
greater as a rule for city corporations in cities having
taxes
guV ings of Other
general on
Special
the other Other assess dona public
TEJLB.
Total, i prop liquor
a single division of government than in those having
than ta eSt ments. tions, service reve
erty traffic on
the
and enter nues.
tax.
two or more divisions, while the relative contributions
liquor
pen prises.
traffic
sion
by special assessments are larger in the case of the
assess
ments.
city corporations last mentioned. Such divisions of
the city government as school districts and sanitary
1916
530.72 $19.82 81.23 80.44 $0.63 $2.27 $1.26 $3.03 $2.04
30.00
18.73 L32 0.43 0.61 2.54 1.26
3.03 2.08
districts
are very largely supported by property
28.55
17.82 1.42 0.42 0.58 2.34 1.28 2.81 1.88
17.37 1.46 0.42 0.56 2.35 1.30 2.98 1.63
1911
2S.07
taxes,
and,
with the exception of park districts, re
2.22
0.40
1.48
1.28
16.14
2.89 1.40
0.60
1909
26.42
14.64 1.63 0.38 0.62 2.02 1.18 2.77 1.43
1907
24.67
ceive no revenue from special assessments. The
1.08
14.01 1.34 0.33 0.50 1.80
2. CO 1.14
1905
22.79
21.14
1903
12.es 1.32 0.2S 0.46 1.60 0.91 2.42 1.16
school districts receive a larger proportion of all
revenues from subventions than any other division
The relations brought out in Table XII are shown reporting such revenues.
graphically in Diagram 13.
Comparative summary of the per cent distribution of
net
revenue receipts of lift cities for specified years:
DIAGRAM 13.—PER CAWTA NET REVENUE RECEIPTS, BY PRIN
1903-1916.—Table
XIII, which follows, gives the per
CIPAL CLASSES OF 146 CITIES FOR SPECIFIED YEARS: 1903-1916.
cent
distribution
of
the
net revenue receipts of the 146
DOLLARS
fiS
fO
15
20
cities
covered
by
the
census
reports for specified years
1916
V\\X\N\\\V\\\\\\N\\\\\XVX\VNN:
from 1903 to 1916, inclusive. The headings of the col
1916 s \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ N \ \ \ \ ^ ^
1913 \X\\\\\X\\"X\\X\\\X\\^\\\\NX\\\\\v>^
umns differ somewhat from those of Table 6, owing to
1911 \\\\\\\\\N\\NX^\NX\\\V\\^^^
11 &a?a&
slight differences in the tables for net revenues in the
1909
earlier and later reports. The percentages are based
v\\^\^\\\\\\\\\\\^\x^c\V^x\\^\x\^9Si
w/s/x
\
r
i
B
S
B
S
S
S
1907
upon the absolute amounts of net revenue receipts
1906
4903
tabulated in the reports for the several years, and that
basis differs somewhat from the basis for the per
G S 5 S GENERAL PROPERTY TAX
E 2 Q 2 9 SPECIAL ASSESSMENTS
centages of Table 6, by being exclusive of service
M a W B TAXES ON UQUOR TRAFFIC
BIIH1I1 SUBVENTIONS. GRANTS. GIFTS. ETC.
BBi
TAXES OTHER THAN UQUOR g g g g g Q PUBLIC SERVICE ENTERPRISE*
and interest transfers. Thefiguresfor the several
3OTHER TAXES
>
lOTHEB REVENUES
years are not in all cases strictly comparable, since
those for the years 1903 to 1907 are computed upon
TABLE 6.
the basis of reports which in some columns include
Character of table.—Table 6 shows for the several amounts received in error that were later refunded.
cities and for the five groups of cities the per cent A careful investigation shows that this noncomparawhich the receipts from each class of revenues con bility exaggerates for the years 1903 to 1907 the per
stitute of the total revenue receipts, and the per cent centages for general property taxes to the extent of
which the payments for each of the classes of govern less than 1 per cent. This exaggeration reduces the
mental costs constitute of the total of such payments. percentages of most of the other columns; the total
The percentages are in all cases computed upon the exaggeration and reduction being for any given year
basis of the receipts and payments shown in Table 4. not far from one-half of 1 per cent.
Per cent distribution of revenue receipts, by cities.— The figures in Table XIII disclose a number of
Of the total receipts from revenues in 1916, 69.9 minor variations in the proportion of receipts obtained
por cent was from property and other taxes. The from year to year from the several sources of revenue.
only cities of over 100,000 inhabitants that realized No class of receipts shows, however, a marked ten
less than 50 per cent of their revenues from property dency to increase or decrease relatively, although
z
L I C C N S C
FINANCIAL STATISTICS OF CITIES.
62
earnings of public service enterprises, taxes on liquor
traffic, miscellaneous taxes, special assessments, and
subventions, grants, gifts, and pension assessments
have slightly smaller percentages in 1916 than in 1903,
and the receipts from the general property tax, and
license taxes other than on liquor traffic, show some
what greater percentages in the later than in the
earlier year.
Table X I I I
TEAS.
1916
1915
1913
1911
1909
1907
1905
1903
The
general
property
tax.
Taxes
on the
liquor
traffic.
64.5
62.4
62.4
61.9
61.0
69.4
61.5
61.4
4.0
4.4
5.0
5.2
5.9
6.6
5.9
6.3
Subven
tions,
License
grants,
taxes
g«ts,
other Other Special dona
than taxes. assess tions,
ments. and
on the
liquor
pension
traffic.
assess
ments.
1.4
1.4
1.5
1.5
1.5
1.5
1.5
1.3
2.1
2.0
2.0
2.0
2.3
2.5
-2.2
2.2
7.4
8.5
8.2
8.4
8.4
8.2
7.9
7.6
Earn
ings of Other
public reve
service nues.
enter
prises.
4.1
4.2
4.5
4.6
4.9
4.8
4.7
4.3
9.9
10.0
9.9
10.6
10.9
11.2
11.4
11.5
6.6
6.9
6.6
5.8
5*3
5.8
5.0
5.5
*EK CENT DISTRIBUTION OF NET
GOVERNMENTAL COST PAY
MENTS.
Table X I V
YEAR.
For
For
For
expenses. interest. outlays.
61.9
5*.9
5S.6
56.3
57.0
W.0
5<.2
5S.4
10.8
10.4
9.7
9.5
9.4
8.5
9.2
8.3
27.3
30.7
31.7
31.2
33.0
34.6
32 5
33.3
The proportion of all governmental cost payments
represented by those for expenses, interest, and out
lays is shown graphically in Diagram 15, which fol
lows.
DIAGRAM 15.—PER CENT DISTRIBUTION' OF NET GOVERNMENTAL
COST PAYMENTS OP 146 CITIES FOB SPECIFIED YEAES: 1903-
191G.
PERCENT
The proportion of all revenues represented by those
from each of the principal sources are shown graphic
ally in Diagram 14. which follows.
DIAGRAM 14»—PER CENT DISTRIBUTION OP NET RECEIPTS OP 146
CITIES, FROM THE SEVERAL SOURCES OP REVENUE FOR SPECI
FIED YEARS: 1903-1916.
PER CENT
1918
v^Vto'.-firx/y: 11 ■*/&&&
1915 f y y y ^ v ^ c ^ ^ ^
1913 AXX^<^XNV>^^X\^XXXN>V^\XNN;X\X N vxrXv;'1911
\?X '/JS/SS\
\ VZZvM
1909
1907
1905 ^ffl
903E5SS
■ ■
I GENERAL PROPERTY TAX
P g g SPECIAL ASSESSMENTS
| TAXES ON LIQUOR TRAFFIC
JXSBb SUBVENTIONS. GRANTS. GIFTS. ETC;
LICENSE OTHER THAN UQUOft
' ^ 2 3 . OTHER TAXES
68583 PUBLIC SERVICE ENTERPRISES
I
I OTHER REVENUES
GESSSS ouTLAVi
Per cent relation of revenue receipts to governmental
cost payments.—Of the total revenue receipts of the
213 cities covered by this report, 65.1 per cent was
required for meeting expenses, 13.4 per cent for meet
ing interest, and the balance, 21.5 per oept, was avail
able for outlays and for other purposes. In the state
ment which follows are given for the respective groups
the cities with the highest and lowest percentages of
their revenue receipts required for meeting their gov
ernmental cost payments for expenses and interest,
together with the percentages of each.
Comparative summary of the per cent distribution of
Per cent for—
Per cent for—
net governmental cost payments ofllfi cities for specified
Highest city.
GBOUT.
Lowest city.
years: 1908-1916.—-Table XIV, which follows, gives
In
In
Ex
Ex
penses. terest.
penses. terest.
the per cent distribution of the net governmental cost
payments for the 146 cities given in Table IX for I
4.6
Baltimore, M d . . . 66.7 •30.9 Detroit, Mich.... 57.8
20.5 Washington, D.C
1.5
New Orleans, La. 67.9
61.6
specified years from 1903 to 1916, inclusive. The II
8.9
14.0
Ill
Camden, N . J . . . . 78.0
62.7
12.9
19.9
Yonkers,N.Y...
41.4
80.4
Wichita,
Kans...
table discloses, for 1916 as compared with 1903, a V
4.9
Mount Vernon,
17.5 Council Bluffs,
45.6
87.0
N.Y.
Iowa.
decrease in the proportion of payments for outlays, a
slight increase in that for payments for expenses, and
a considerable increase in that for payments for
The last column of Table 6 shows for the several
interest. It is apparent, therefore, that the cost of cities the percentages of governmental cost payments
carrying their indebtedness is becoming a greater represented by their revenue receipts* For 64 of the
relative burden upon these municipalities, as com 213 cities of the table this percentage is in excess
pared with their expenses and outlays.
of 100.
DESCRIPTION OF GENERAL TABLES.
63
levies; and the third the amounts received as penalties
and interest on deferred payments.
Character of table.—In Table 7 are shown the revenue Among the receipts included in Table 7 as from the
receipts from taxes, special assessments, fines, forfeits, general property tax are the amounts derived from
and escheats; that is, the gross receipts from the rev general and special levies. The character of the
enues mentioned less receipts in error which were later special levies, and the amounts and varying rates at
refunded.
which such levies were made, are given in Table 32
In the introduction to this report, on pages 30 to 34, and in the text accompanying the same, beginning on
are definitions of the terms "taxes," "special assess page 114.
ments," "fines," "forfeits," and "escheats," and de
Receipts from special property taxes.—Of the 213
scriptions of the various classes into which the prin cities covered by this report, 90 reported receipts from
cipal revenues mentioned have been subdivided for special property taxes amounting to $13,613,584.
statistical purposes.
Of the total amount reported, the 24 cities of Massa
Receipts from the general property tax.—The receipts chusetts reported §5,201,287, or 38.2 per cent, and the
of the several cities from the general property tax are 17 cities of New York reported $5,433,705, or 39.9
shown in Table 7 in three columns. Thefirstgives the per cent. The amounts received from the different
total amounts collected in the several cities; the second classes of special property taxes are shown in Table XV,
the amount of taxes collected as parts of the original which follows.
TABLE 7.
Tabic XV
Bank
stock.
Savings
Mortgage.
bank
deposits.
Inherit-
$5,296,491
1277.70S $1,437,835
$194,194 $6,412,236
CITY*
■I
Grand t o t a l .
Group
Group
Group
Group
Group
I...
II..
III.
IV.
V..
4,047,593
329,984
445,692
201,276
271,941
177,608
"ioo'oTo"
1,109,254
144,379
106,634
41,635
35,933
All
other*
IS, 940 2,826,99S
359,493
112,937
55,395 1,95S,436
550,562
3,035
3,8S7
716,747
GROUP I.—CITIES HAVING A POPULATION OF {00,000 AND OVER I N 1016.
1
4
5
6
7
9
NowYork.N.Y..
St. Louis, Mo
Boston, Mass
Cleveland, Ohio
Baltimore, Md
Detroit, Mich
$3,607,183
$1,022,955
321,121
119,294 $177,698
$18,940
$679,680
2,129,467
17,851
86,299
GROUP II.—CITIES HAVING A POPULATION OP 800,000 TO 500,000 I N MM.
11
13
14
15
18
Buffalo. N . Y . . . *
Milwaukee, Wis
Cincinnati, Ohio
Newark, N.J
MinnAAjy>Hs) Minn....
$176,836
153,148
$109,463
34,916
$11,693
50,854
4,304
46,0S6
$346,039
31
35
37 Syracuse, N . Y
38
42
$34,858
67,432
918
$47,622
12,978
$42,041
10,732
24,369
50,405
23,390
$382,314
58,115
12,662
43 Fall River. Mass.., ,
45 Dayton, Ohio
48
50 New Bedford, Mass...
52 Lowell, Mass
53
64 Trenton. N.J
55
33,498
60 Camden, N . J
61 Albany, N . Y
62
63 Lynn, Xfass
14,552
61,144
17,234
18,838
96,432
2,622
24,394
36,636
168,576
99,754
217,762
15,767
15,959
14,528
2,498
647,588
22,644
i88,234
99,661
GROUP IV.—CITIES HAVING A POPULATION OF 00,000 TO 100,000 I N IMS.
Lawrence. Mass....
Yonkers,N.Y
Schenectady, N. Y .
Wilmington, Del..!
Duluth, Minn
,
$2,989
6,511
12,754
$9,188
10,679
6,222
$102,523
629
4,770
Bank
stock.
Savings
Mortgage.
bank
deposits.
Inherit
ance.
Ail
other.
GROUP IV.—CITIES HAVING A POPULATION OP £ 0 , 0 0 0 TO 100,000 I N 1916—Con.
74 Elizabeth, N. J
75
76
78 Utlca,N.Y
79
80
81
82
91
93
97
100
106
114
115
Troy,N.Y
Manchester, N. H
Hoboken. N.J
Passaic, N. J
Brockton, Mass
Canton, Ohio
Atlantic Citv.N. J . . . .
Saginaw, Mich
118 Bingharaton, N. Y . . . .
170 New Britain, Conn....
1?4 Springfield, Ohio
127
13,454
GROUP m.—CITIES HAVING A POPULATION OF 100,000 TO 800,000 I N IMS.
20
25 Rochester,!*. Y . . .
26
27 St. Paul, Minn
29 Columbus, Ohio
4
$6,399
5,505
13,132
47,168
33,248
i ill
*1
$53,290
$10,409
$100,070
53,629
602
8,987
10,570
$1,423
135,013
138,749
51
.6,137
1,010
6,681
10,766
51,142
GROUP V.—CITIES HAVING A POPULATION OF 80,000 TO {0,000 I N IMS.
131
132
137
140
142
8alem,Mass
Haverhill, Mass.
Racine, W i s
Superior, W i s . . .
Chelsea, M a s s . . .
$6,6*9
18,811
143
145
150
152
153
Woonsocket, R . I
N e w t o n , Mass
W e s t Hoboken, N . J .
East Orange. N . J . . .
Fitchburg, Mass.
36
66,747
8,507
3,231
4,210
157
160
165
167
170
PerthAmboy,N.J..
Hamilton, Ohio
Everett, Mass
Elmira,N.Y
Pittsfield,Mass
1,730
227
11,124
13,222
171
172
175
176
177
Quincy, Mass
Auburn, N . Y .
Mount Vernon, N . Y .
New Rochelle, N. Y..
Niagara Falls, N . Y . .
2,652
7,613
2,856
3,396
7,323
3,330
6,332
4,066
9,900
178 Amsterdam, N. Y . . . .
179 Taunton, Mass
ISO Jamestown, N. Y . . . .
181 Lorain, Ohio
182 Oshkosh, Wis
12,527
20,725
17,195
"•i,"379
184
196
200
204
Lima, Ohio
Orange, N.J
Brookline, Mass.
La Crosse, Wis..
207
210
212
213
Kenosha, Wis...,
Zanesvilfe, Ohio..
Waltham, Mass..
Madison, W i s . . . .
$56,630
50,571
43,139
13,562
42,494
3,066
73,746
"57,"6i9
$370
34,556
$4,937
35,245
34,545
2,989
73,055
1,414
6,465
72
3,299
53,164
134,547
*,029
14,303
2,031
3,591
26,371
12,470
64
FINANCIAL STATISTICS OF CITIES.
addition to the above there is a special property tax of one-half of
1 per cent of the valuation of the oyster beds in New Haven harbor.
This tax on all beds located outside of New Haven harbor is paid
to the state.
Delaware.—The city of Wilmington levies a special property tax
of
$1 on each horse and mule in the city.
crrr, crrr NUMBER, AND
CUT, CUT NUMBER, AUD
Amount.
Amount.
Maryland.—The tax receipts of Baltimore reported as from special
SOURCE OF REVENUE.
SOURCE OF REVENUE.
property taxes represent (1) the city's portion of the state tax of
$135,013
$679,680
(it LOTUS Mft (4S
one-fourth of 1 per cent upon savings bank deposits, the amount
125,491
Merchants and manureceived by the city being three-fourths of the tax collected from
9,522
651,236
23,294
the institutions within its borders; and (2) the tax of 1 per cent
150
138,749
132,293
upon the valuation of bank stock.
6,456
2,129,467
Massachusetts.—In Massachusetts the taxes on the stock of na
1,862,668 i Saginaw, Mich. (115):
51
266,799
tional banks located in the state are apportioned among the cities
New Britain, Conn. (120):
10,766
Bank and insurance stock.
17,851 •
according to the number of shares owned in each. The tax on
Detroit, Mich. (9)
11,791
B o n d . . . . . . . .'......•.<..-•
shares held outside of the state falls to the state. The collection
5,281
51,142
33,250
779
of the tax upon the whole issue of the stock of a given bank is made
17,892
346,039
by the city in which the bank is located. The city retains its
Milwaukee, Wis. (13)
56,630
345,524
portion of such collection and pays the remainder to the state for
50,995
515
Street railway... r
5,635
Minneapolis, Minn. (IS):
TJ
distribution among the other Massachusetts cities in which stock in
13,454
50,571
the bank is held. The taxes on national bank stock are of two
43,208
382,314
classes: (1) Those collected and retained for its own use by the city
7,363
365,231
17,083
in which the bank is located, and (2) those received from the state
Badne, Wis. (137)
43,139
24,578
Gas company
...-.!
as apportionment of taxes collected from banks located in other
58,115
18,561
I
Street
rail
way...
Banks and other corpora*
Massachusetts cities. The taxes on the capital stock of street rail
56,979 Superior, Wis. (140):
tionS.
..
13,562
1,136
shellfish commission....
Street railway......
ways and other corporations located in the state are collected by
42,494
the state and apportioned to the cities. The street railway tax is
96,432 Chelsea, Mass. (142)
36,868
82,097
based on the amount of gross receipts per mile of track. Taxes on
5,626
14,335
other corporations are apportioned according to the residence of
73,746
168,576 Newton, Mass. (145)
New Bedford, Mass. ( 5 0 ) . . . .
70,198
the stockholders.
143,455
Streetrailway
3,548
20,121
Michigan.—The special property taxes reported for Michigan
57,019
99,754
Lowell, Mass. (52)
cities are taxes on bonds and mortgages and a tonnage tax on vessels.
88,928
54,671
2,348
The tax on bonds and mortgages is at the rate of one-hall of 1 per
10,826
Street railway
.*...
cent upon the principal mentioned in the bonds and on all mort
34,556
217,762 Everett, Mass. (165).,
Cambridge, Mass. (53)
22,137
171,232
gages
and land contracts, the latter to be paid at the time of record
12,419
46,530
ing. One-half of the amounts collected accrue to the state and
Hartford, Conn. (55):
35,245
647,588 Pittsfleld, Mass. (170)
one-half to the county.
32,950
Corporation.............
2,295
188,234
Springfield, Mass. (62)
The tonnage tax consists of a specific tax of 20 cents per net ton
172,967
Corporation.
34,545
15,267
Street railway
register of all passenger or passenger and freight vessels, and of 10
23.0S7
cents per net ton register of all freight vessels. This tax is collected
6,458
X^ymij MPS**. (63)
99,661
89,014
Corporation
by the state and paid to the county treasurer, who apportions it to
73,055
Street railway
10,647
Corporation.............
65,422
the city or township from which the vessel hails in such proportion
7,633
102,523
as the state and county tax paid by said city or township bears to
97,615 Oshkosh, Wis. (182):
6,465
Street railway
the whole state and county tax in said county. The balance is
4,903
Wilmington, Pol. (70):
retained by the county.
Brooldlne, Mass. (200)
134,547
629
Duluth, Minn. (71):
113,087
Corporation
Minnesota.—The special property taxes reported for Minnesota
Streetrailway
vessel tonnage*
16,460
4,770 La Crosse, Wis. (2M):
cities are the mortgage registry tax, the tonnage tax, and the grain
53,290
Somerville, Mass. (75)
8,029
Streetrailway
24,529 Kenosha, Wis. (207):
Corporation
tax. All mortgages are taxed at the time of registry at the rate of
28,761
Street railway
14,303
Gas company............
15 cents per $100 of the loan secured when the mortgage runs for
Waltham. Mass. (212):
53,629
Street rail way, and other
five years or less and at the rate of 25 cents per $100 when it runs
Railroad
48,689
26,371
4,902
for more than five years. This tax is collected by the county
Building and loan asso
Madison, Wis. (213):
treasurers and apportioned, one-sixth to the revenue fund of the
ciations.
38
12,470
Street railway. ■•
state, one-sixth to the county revenue fund, and the balance
divided equally between the school district and the city, village,
The following is a brief statement of the character or town in which the real estate described in the mortgage is situ
of the special property taxes reported in Table 7 for ated.
The tonnage tax is a tax of 3 cents per net registered ton assessed
the cities of the several states:
against all water craft employed in the navigation of international
Connecticut.—The tax receipts of Connecticut cities reported in waters. This tax is collected by the county treasurers and is
Table 7 in the column headed "Special property taxes" are the re apportioned, one-half to the state and one-half to the county wherein
ceipts from the tax known locally as "corporation and bank stock
the port of hail of such craft is located.
tax." It is a tax of 1 per cent levied on the market value of the
The tax on grain is a specific tax of one-fourth of one mill per
stocks of every bank, and trust, insurance, investment, and bridge bushel on wheat and fax and one-eighth of one mill on all other
company whose stock is not exempt by law. The amount of taxes grain received or handled by elevators. The tax is assessed in the
paid by the corporation on its real property in the state is deducted district where the elevator is located and is collected and distribu
from the computed 1 per cent tax, and the remainder is collected ted in the same manner as taxes on personal property.
from the corporation by the state treasurer and distributed among
Missouri.—The greater part of the special property taxes received
the taxing districts according to the amount of stock in each: In by the city of St. Louis was that provided for by a state law taxing
The following statement shows the character and
amount of each kind of special property tax appearing
on Table XV in the column headed "All other."
\
DESCRIPTION OF GENERAL TABLES.
65
the value of the largest amount of all goods, wares, merchandise,
Wisconsin.—The special property taxes reported for all cities of
tools, machinery, raw materials, and finished products in the hands Wisconsin are those assessed against street railways* These cor
of merchants and manufacturers between thefirstMonday of March porations are taxed at the average rate for state, county, and local
purposes. Of this tax 15 per cent is retained by the state and the
and the first Monday of June of each year.
Additional revenues of this character are receipts from taxes on balance is distributed to the cities, villages, and towns within
dramshops and steamboats. Dramshop keepers pay, upon the which the property is located and through which the business is
value of liquors received, an ad valorem tax equal to that paid by carried on. Among the receipts reported for Milwaukee is a special
merchants on merchandise. Steamboats are taxed at the rate of property tax known as the tonnage tax. Owners of steamboats
used for interstate trade on the Great Lakes pay, in lieu of all other
one-tenth of 1 per cent on their valuations.
New Hampshire.—Special property taxes were reported for taxes, an annual sum equal to three cents per net ton of the regis
Manchester in 1916 and were derived from the railroad tax and a tered tonnage of such vessels. Another special property tax in
tax on savings banks, trust companies, loan and trust companies, Wisconsin is the inheritance tax. This is reported only for Mil
loan and banking companies and other similar corporations, build waukee, for which city thefiguresinclude the tax receipts of the
county, as previously explained. In Wisconsin the county treas
ing and loan companies, and stock fire insurance companies.
The railroad tax is levied at the average rate of levy throughout urer collects the inheritance tax, which is both direct and collat
the state. The proceeds of this tax are distributed as follows: eral, and which ranges from 1 per cent to 15 per cent, depending
upon the degree of consanguinity. Exemptions range from
(1) To the towns in which any railroad is located, one-fourth of
the taxes paid by the railroad corporation, of which each town $10,000 to $100. This is a state tax, but counties retain 5 per cent
receives its proportion according to the share of the capital expended of the collections up to $50,000, 3 per cent on the next $50,000,
therein for buildings and rightof way; (2) to each town in which any and 2 per cent on all additional sums.
stock is held, such proportion of the remainder as the number of
Receipts from poll taxes.—In some cities poll taxes
shares owned therein bears to the whole number of shares; (3) the
are
assessed at a fixed amount per capita, as SI or $2;
remainder for the use of the state.
in
others
the polls are given an arbitrary valuation, as
Savings banks, etc., pay 1 per cent per annum on special deposits
or capital stock after deducting the value of all real estate. All $100, and are assessed at the rate for the general prop
taxes are paid to the towns in which such depositors or stockholders erty tax; in still others they are graded according to
reside. Building and loan associations pay three-quarters of 1 per the occupation of the indivudaL All receipts from
cent upon the whole amount paid in upon capital stock after per capita taxes, whether uniform or graded, are
deducting the value of the real estate. All taxes are paid to towns
where the association is located. Stock fire insurance companies included in the column headed "Poll taxes." Poll
are taxed annually 1 per cent of the amount of their paid-up capital taxes amounting to $1,906,483 were reported for 1916
on April 1. Three-quarters of this tax is paid to each town in such by 89 of the 213 cities, located in 20 different states.
proportion as the number of shares owned therein bears to the whole Of this amount the 24 cities in Massachusetts reported
number of shares. The balance is retained by the state.
$885,688, or 46,5 per cent; 16 cities in Pennsylvania,
New Jersey.—The only special property tax reported by the
!
$317,564, or 16.7 per cent; 13 cities in New Jersey,
cities of New Jersey is one on the value of bank stock. The law
establishing this tax was passed during the legislative session of $123,492, or 6.5 per cent; 5 cities in Indiana, $54,927,
1914 and became effective March 31, 1914. One-half of this tax or 2.9 per cent; 5 cities in Connecticut, $189,677, or
accrues to the county and one-half to the taxing district within 9.9 per cent; 5 cities in Virginia, $56,764, or 3 per
which such bank or trust company may be located. The tax cent; and 3 cities in Rhode Island, $44,261, or 2.3
amounts to three-fourths of one per cent of the value of the shares
I percent.
of stock.
Receipts from taxes on the liquor traffic.—Under the
The only other special property tax reported for New Jersey
cities is the inheritance tax shown in Newark, for which city the heading "On the liquor traffic," in the general division
figures include receipts of the county, as previously explained.
of Table 7 headed "Business taxes," are included all
New York.—The cities of New York derive revenues from special j the revenue receipts of cities from taxes on the liquor
property taxes, which consist of 1 per cent on the valuation of bank
stock and half of the tax on mortgages collected by the county clerk traffic. Where no receipts are reported, either none
when the mortgages are recorded, at the rate of one-half of 1 per were collected in 1916, the cities being under general
cent on the amount of the loan secured. After deducting the cost or local prohibition, or the revenue collected from the
of collecting the mortgage tax half of the remainder is paid to the
traffic belonged to the state or some other civil division.
taxing district in which the mortgaged property is situated and The very small amounts shown under this heading for
the other half to the state.
some cities indicate that the only liquor licenses granted
OAio.—The law of May 5,1913, provides for a collateral inherit
ance tax of 5 per cent on all amounts in excess of $500. Fifty per in them were those permitting druggists to sell liquors
cent of this tax is for the use of the state and 50 per cent is paid to and alcohol for medicinal purposes only.
Receipts from business taxes other than on the liquor
the city, village, or township in which it originates. Receipts
from this source are shown in Table 7 for all of the Ohio cities traffic.—Business taxes other than on the liquor traffic
reported, except Youngstown. If such taxes were received by this are shown in Table 7 in two columns, one with the
city, they are doubtless included with general property taxes.
heading "Collected without issue of license," and the
Rhode Island.—Special property taxes were shown in two cities of
this state, Providence and Woonsocket, and represent the amount other with the heading "Collected with issue of
license."
collected by the state treasurer from nonresident shareholders of
The amounts shown in the column headed "Col
national bank stock and by him apportioned to the cities. If taxes
of this character were received by Pawtucket, they viere not sepa lected without issue of license" were from sources as
rately reported.
j shown in Table XVI, which follows.
66412°—17
5
FINANCIAL STATISTICS OP CITIES.
||
66
Street
Insur
Tele Elec
tric railway
All
ance
com
phone light
com com panies com Incomes. other.
panies. panies. and panies.
banks.
City No.
T a b l e X,VI
CITY.
CRT.
5
8168,480 898,730 i$339,803 $945, S23|81<04Mrc| » '
555,921
481,774
142,854 81,373*339,803 227,693 858,873 705,631
40,079
84,998
82,089
78,575
7,919
72,783 189,604
25,626 17,357
GROUP IV.—CITIES HAVING A POPULATION Of 50,000 TO 100,000 IX 1010—COIL
$1 391 639
GROUP I.—CITIES BAYING A POPULATION OF 600,000 AND OYER IN 111*.
$265,568
216,206
1 Kmr Vflrle K Y
2
4
$555,921
GROUPtt.—CITIESHAYING A POPULATION OP 900,000 TO 500,000 IN 1910.
1
10
11
13
15
17
18
$269,260
$35,113
140,288
42,357 $858,873
14,849
296,083
75,236 $81,373 '$339,803 95,286
40,088
$7,904
13,561
Jersey City N. J.*
Rochester. N . Y
$63
4,518
35,271
fit Paul Minn
Oakland. Cal
35,644
1,961
9,102
3,882
32 Atlanta. G a . . . . . . . . . . . .
34
37 Syracuse. N . Y . . . . . . . .
43 Paterson, N. J.
m New Bedford. Mass....
54
60 Camden, N» J . . . . . . . . . .
61 Albany, N . Y
2i8
1
9
3,435
3,249
6,260 'M'VM:
98
101
104
105
108
Tlnlnth Xfinn
Oklahoma City, Okla..
128
130
137
138
139
140
143
144
146
150
St. Louis, Mo. (4)
Merchants...............
Manufacturers
Los Angeles, Cal. (10):.
Operative property
San Francisco, Cal. (12):
Operative property
Washington, D. C. (17)
Gas light companies.....
Trust companies
Building and loan com
panies
Market company
Barge and dock company.
Providence, R. X. (26)r
Auctioneers
St. Paul, Minn. (27):
Trust companies..
Oakland, Cal. (30):
Operative-property.
son,N.jf(42):
Paterson,
,
Jitney buses
Amount.
$555,921
304,793
251,128
269,260
140,288
296,0S3
121,025
150,427
23,243
486
302
4,518
35,271
218
CTXY, CITY NUMBER, AND
SOURCE 0 7 REVENUE.
New Bedford, Mass (50):
Ships in foreign trade...
Sacramento, Cal. (98):
Operative property
Portland, Me. flOl):
Railroad and telegraph.
Pawtucket, R. I. (108):
Auctioneers
Berkeley,
Cal. property
(112):
Operative
San Diego, Cal7(123):L
Operative pr
Pasadena, Cal. (
OperativeDroperty..
Woonsocket, R. I. (143):
Auctioneers
San Jose, Cal. (168):
Operative property..
Stockton, Cal. \lSS)i
Operative property.
Presno,Cal.(187):
Operative property..
I
$11,233
3,642
432 $57,300
10,216
$5,36i
:::.:..::
3,776
6,931
Amount.
$9
6,456
61,787
8
4,071
9,767
1
1,549
1,157
2,349
20,115
2,092
751
801
2,657
2,596
$2,863
1
iii
zzlzz
>
2,352
i 172 Auburn, N . Y
173
175 MounC Vemon, N. Y . . . . . . . . . . » ' i* * * . . . . . . . . . • • • • • .
176
» Street railways, $200,726; banks, $139,077.
CITY, CITY NUMBER, AND
SOURCE OP REVENUE.
9,767
"" 1
152
163
167
168
169 JoIiet,Ill
201 Danville, in
204
207 Kenosha wit
213 Madison, Wi*.
The amounts shown in the column headed "All
other" in Table XVI were received from the follow
ing sources:
i
GROUP Y.—CITIES HAVING A POPULATION OP 90,000 TO £0,000 IN 1910.
187
189
192 Aurora, 11)....
190
965
2,305
4,411
5,332
3,033
73
74
78 Utica,N.Y
80 Troy,N.Y
82
1
i
4,161
1.746
3,036
i
1
I
$5,908
3,958
3,640
12,986
3,111
Yonkers, tf.'Y
Schenectady, N. Y
.. i ...
112
114
117 Rockford.nl.
118
123
i
$6,456
61,787
2,436
4,263 : : : : : : : : : i : : : : : : : : :
8
::::::::!::::::::
178
180
182
185 Stockton, Cal
GROUP IV.—CITIES HAYING A POPULATION OP 60,000 TO 100,000 IN 1910.
67
68
89
71
72
1
$3,718
6,789
1,529
1.323
3,925
988
90
91
93
91
$67,618
GROUP m.—CITIES BAYING A POPULATION OP 100,000 TO 500,000 IN 1910.
20
25
26
27
30
Street
Elec railway
Insuf.
tric
ance
All
com
light panies
com Incomes. other.
com
and
panies.
panies.
Telephone
com
panies.
1 •
i
i
4,020
i
::::::i:::z
2,743 $17,357
3.060
6,646
)
\
1
i
1,905
2,438
1.588
1,475
2,123
2,406
3,271
23,946
1,157
2,349
1,811
2,060
713
2,205
'.863^ 27J537
9 770*
an CM
1
Receipts from businoss taxes other than on the
liquor traffic collected with the issue of license are
particularly large in most of the cities of tho Sputhorn
and far Western states, in many of which! city li
censes are required for conducting nearly all kinds
of private business. Licenses collocted from street
railway, telephone, telegraph, and other public serv
ice corporations are also included. Among tho re
ceipts reported in this column are those from bill
board companies, which rent their advertising space
and facilities to others. Receipts from permits to erect
signs and other advertising devices which project
over the street adjacent to a place of business are,
however, tabulated as receipts from minor privileges*
Receipts from license taxes on dogs.—Of the 213
cities covered by this report, 168 reported receipts
from taxes on dogs. Some of the cities not reporting
receipts from dog taxes collected such taxes for the
DESCRIPTION OP GENERAL TABLES.
67
states, receiving back a portion of the same as sub bo carried on by the licensee, and include those granted
ventions, receipts from which are included in Table 8. to persons owning vehicles, irrespective of whether
In othor citios dogs aro assessed as property, and these are for business or pleasure. Among general
receipts from taxes on dogs aro included with general licenses which are granted by cities are those author
proporty taxos.
izing business men to erect specified signs advertis
Receiptsfrom general license taxes.—The term "gen-ing their own business without giving the right to
oral licenso taxes" is usod to designate the taxes occupy any portion of the highway.
oxacted with tho granting of all licenses under general
Table XVII, which follows, shows the kinds of gen
statutes or ordinances, othor than dog licenses and eral licenses and permits from which revenues were
liquor and other businoss licenses. Such licenses are derived, the cities reporting each kind, and the amount
granted without rospoct to tho business which may reported.
Tablo X V I I
City
num
ber.
GENERAL LICENSES.
CITY.
Horsedrawn
vehicles.
Grand total..
Group I . . .
Group I I . .
Group I I I .
Group IV..
Group V . . .
Sewer
, connec
Street
Elec
excava Building. tions and trical
tion.
plumb wiring.
ing*
moving.
$262,529 $808,620 $631,418 $324,431 $112,181
Automo
biles and Allother.
motor
$1,232,814
$509,045
$14,839
846,912
172,597
182,361
11,031
19,913
125,253
216,313
60 775
611448
45,256
12,602
Mar
riage.
148,509
54 650
34,067
16,282
9,121
646
1,273
74
244
701,413
29,392
34,990
32,158
10,667
305,077
114486
108,961
71266
31,628
156,296
22,439
49,399
66,665
29,632
Burial
and dis Allother.
inter
ment.
$13,152
$4,428
$104,990
3,096
29,525
35,315
33,400
10,845
8,954
248
1,377
827
1,410
566
40,759
19,930
20,327
17,196
6,778
$126
$8,954
1,797
1,563
GROUP I . - C I T I E 8 HAVING A POPULATION OF 500,000 AND OVER IN 1916.
1
2
3
4
5
New York. N . Y
Chicago, 111.
Phi^ffphia, Pa
fit. L.nnUt\fn
48,020
6 Cleveland,Ohio.....
7
8 Pittsburgh. P a .
9 Detroit, Mich
•
135,603
$61,660 $677,155
43,786
$107,354
17,488
81,404
6 710
29 234
9,452
24,258
58,690
$9,975
474
i $763,289
1,332
$66,0S1
4,595
59,172
821
25,850
2,515
$69,288
47,222
21,571
$6,600
16,418
9^37
72
4,715
2,970
4,693
13,522
2,902
$248
4, sis
915
GROUP II.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916.
$8,746
H2j 123
15 Newark N J
10
17
18
19
2,797
$21
40,908
ios
$8,090
5 173
' 13 086
1 781
2,510
427
4,084
4)998
19,372
41,420
1
I
$13,939
9,743
5,560
:
48,931
$114,613
150
9,238
5,590
$30,6S6
11 m
10
11 Buffalo; N . Y
12
13 Milwaukee, Wis
14
$9,528
$580
$26,521
11,962
797
3,004
49
900
$334
60
181
3,106
1,117
3,603
11,529
I
GROUP H t - C I T I E S HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
.
25 Rochester,NY . .
20
27 St. Paul Ifinn
28
29 Columbus, Onio
I $66,063
24,541
137,195
78
10
5,750
• $3,223
884
2,684
2,192
8
30,929
15,448
85
$7,192
7,111
12785
11,954
5,459
5,789
9,005
1,195
777
2,209
4,898
1,653
104
'
41
42
43
44 Grand Rapids, Mich
45 Dayton, Onio
----
i,40i
821
11,616
1,788
1,307
1,249
t
*.
...
±
....
.
8,081
825
7,893
3,140
8,164
l)649
i,820
312
1
1,207
t All vehicles.
$1,873
10,019
2
3,096
2,507
$2,628
4,557
1,253
16
298
$15,357
1,219
3,140
19,786
3ft Richmond. Va . . .
37 Syracuse, N. Y . . . . .
38
39 Memphis Tcnn -#
40
$16,983
2,255
.
30
31
33 Birmingham, Ala
34
35
47 San Antonio* Tex *
48 Bridgeport j6onn...
49
50
$3,368
$782
20
21
22
23
24
132
$32
8,945
500
945
$11
62
23
116
914 . " ™ M r " " " - i
181
3,218
2,670
3,723
2,395
8,680
3,755
2,474
1,261
2,740
10,568
3,613
3,751
15
1,186
13
1,470
1,108
:....!
3,411
170
2,476
2,213
../*"... "".
*
}
21
537
FINANCIAL STATISTICS OF CITIES.
68
T a b l e XVII—Continued.
CITY.
Automo
biles and All other.'
motor
cycles.
Horsedrawn
vehicles.
Mar
riage.
i
Sewer
connec
Street
excava Building. tions and
plumb
tion.
ing.
Burial
IIouso and dis
moving. inter Allotbet
ment.
flf
City
num
ber.
PEttMlTS.
GENERAL LICENSES.
GROUP m.—CJTIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916-Contintied.
51 Salt T*ake City, T Hah..
52
53
54 Trenton,jN.J»-r—f»...--r».
1
T
T-
$1,151
1,372
1,143
* ,-..;,-
1,655
,-»,..,*
, . . , T,
55 Hartford, Conn-..
56
58 Reading* Pa- - T . „
59 Youngstown, Ohio..... - -
.
$596
T
-,-,,..
$2,160
$4,720
970
4,204
1,717
1
-
60
61 Albany, N . Y
62 Springfield, Mass
63
1
1,2SS
1,109
9S4
1,085
'
305
32
i
4,333
$150
32
2,505
5,273
302
4,906
$1,000
24
765
697
|
|
$3,269
$6,002
i
$91
2.266
8
544
376
\
1
GROUP IV.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1916.
64
65
66
67 1 Kansa* City, Kans
68 1 Yonkers, N.* Y.
'$3,266
$1,097
>...*
69
70
71
72
73 Norfolk, Va....
$1,265
2,65S
2,130
674
$20,501
3,154
1,209
$3,719
$1,079
i,2Sl 1
1>TO1
1,376
S90
3.363
5,309
1,5S0
2,413
8S3
1,010
551
7,683
i,056
79
80
81
82
83
|
84
85
86
87
88 "East Str Louis, T\\....
7,262
678
781
1,910
13,039
89
90 Peoria,Ill
91
92
93
i,072
94
95
96
97
98
1,133
1,293
1,240
5,416
4,043
3,192
1,254
1,620
2,825
85
6,708
170
120
1,2*5
2,857
l,S)l
3S0
685
9
2,938
2,2*1
1,913
1,197
1,021
2,624
1,459
1,575
1,194
2,332
1,444
2,877
907
3,072
436
96
500
1,770
1,161
130
1,070
952
542
821
Covington, Ky
Mobile, Ala....
Berkeley, Cal
Sioux City. Iowa
Atlantic City, N.J
115
116
118
119
Saginaw, Mich
Little Rock, Ark
Binghamton, N. Y
Pueblo, Colo
120
121
122
123
New Britain, Conn
Flint, Mich
Tampa, Fla
San Diego, Cal
124 Springfield, Ohio
125
126 Lancaster, Pa
127 Maiden, Mass
206
348
1 005
333
m
67i*
;
235
15
119
700
54
408
1,420
749
22
.1,068
19
16
143
190
1,671
9S6
4,449
581
1,009
5,594
8,357
4,042
""i,*205"
364
343
i
1,199
1,317
99
100
101
102
103
110
111
112
113
114
75
1,529
■;
1,513
1,187
612
Charleston, S. C . A
Springfield, IlL
Canton, Ohio
Pawtucket, R. I
Altoona, Pa
£36
12
$375
$1,074
74
75
76
77
78
104
105
106
108
109
$8,374
1,579
70
74
i'iSo"
878
58*
1,766
300
""i'575*
1,201 ""2,1*08*
""5*500
1
"" eoi"
1*260*
"*"3,"6i6"
3,022
2,473
1
""9,*62i*
""i,*95o1
503
m
494'
405*
26T
""i'oei*
3,927
..........
65
600
*""*"*"*""*"
104
1,653
785
332
...«
""i,*397*
***#2,*487*
70
509
1,145
674
*""M74*
1,299
3,479
$9*
""3*614*
150
70*
260
997*
20
675
3,975
28*
176
5
255
8
7,*729
471
1 A l l vehicles.
525*
DESCRIPTION OF GENERAL TABLES.
Table XVU-Continued.
City
num
ber*
GENERAL LICENSES.
ClTf.
FEBIOTS.
Automo
biles and All other.
motor
cycles.
Horsedrawn
vehicles.
69
Mar
riage. .
Sewer
Street
connec
Elec
excava Building. tions and trical
tion.
plumb wiring.
ing.
Burial
House and dis
moving. inter Allother.
ment.
GROUP V.-CITIES HAVING A POPULATION O P 30,000 TO 50,000 IN 1916.
1
12S
129
130
131
132
84,635
iio9
»,49i
$182
$476
424
134
95
295
64
779
i,ii7
$566
143
144 Wheeling* W. Va
145
146
147
148
149
150 West Hobokcn, N. J
151
152
2,721
567
7,329
426
6,279
298
815 1 8,583
158
160
162 Charlotte. N. C
163
164
464
505
356
443
153
154
155
156
157
1,696 1
35
616
$2
1,394
3,328
i,939
1,087
279
i,360
$25
596
ml
393 1
2,567
5,783
2,988
1,308
1,023
m
259
633
428
i.054
....
561
170
171
172
173
174
9
719
982
2is 1
948
317
473
302
.
175
338
245
652
385
376
2
36
378
1,267
1,008
1,864
428
58
2
1,813
590
575
2,836
217
4,721
386
is
55
140
129
737
i30
160
149
263
1,704
727 1
i43
1,189
190
192
193
194
195
6
35
26
303
51
50
7,6ii
ios
7
213
196
197
199
200
160
839
299
3,045
206
207
208
209
!
210
211
212
213
64
1,706
45
325
334 j
1,332
422
255
492
405
15
927
81
196
967
409
201
202
204
205
245
84
53
480
58i
407
Hi
786
388
517
121
173
750
i,397
30
313
1
* All vehicles.
v
35
810
2
185
186
187
188
189
62
819
1,169
1,397
560
180
181
182
183
184
90
365
>150
58
1,410
175
176 New Rnchftlfe M Y
177 NiflffaraFalls N Y . . .
178
179
192
nil
574
1,479
165
166
167 Elmira N. Y^
168
169
$98
26
124
1,772
2,222
8,213
1,457
11994
434
1,730
733
10 1
391
6,037
....!
$10
iso 1
516
133
134
135
136
137
138
139
140
141 Huntington, VT. Va
142
S143
I M
30
128
442
25
546
25
605
121
M2
325
222
148
71
24
1,340
» Does not appear on Table 7, as refunds of departmental permits exceeded the receipts.
FINANCIAL STATISTICS OF CITIES.
70
The receipts shown in the column headed "AH
other" under the caption "General licenses" were
derived from bicycle licenses in St. Louis and Joplin,
Mo.; Pittsburgh, Pa.; Springfield, Ohio; Auburn,
N. Y.; and Columbia, S. C, and from so-cafled permits
to carry dangerous weapons in 13 cities: New York
and Niagara Falls, N. Y.; Los Angeles, Oakland, San
Francisco, San Diego, Cal.; Jersey City and Newark,
N. J.; Providence, R. L; St, Paul, Minn.; Bridgeport,
Conn.; Springfield, Mo.; and Chicago, HI.
Receipts from permit taxes.—Receipts from permit
taxes, or those exacted in connection with the granting
CITY, crrr KUICBEB, AND
SOUBCE Or REVENUE.
Amount.
New York, N . Y . ( l ) :
Masquerade 1
96,600
Chicago, HI. (2)
Steam boiler.
Dock dredge
Auction....
Manure vault
Fireworks
,
Automatic sprinkler..
16,418
9,555
3,990
1280
1,203
320
70
Philadelphia, Pa. (3).
Elevator..
Cleaning wells,
Removal
of dead animals
vale""
St. Louis. Mo. (4):
Slaughterhouse permits..
9,137
2,340
6,125
672
Boston, Mass. (5)
Storage of explosives....
Poultry
Stable
Transporting manure...
Cleveland, Ohio (6):
Milk and poultry
Detroit, Mich. (9):
To open boulevard
4,715
3,000
1,691
12
12
Los Angeles. Cal. (10)....
To install boiler.....
Stable:
Medicine vendor....,
Btiffalo,N.Y.(ll):
Bttlboard......
San Francisco, Cal. (12):
Billboard..
Newark,!*. J. (15):
New Orleans, La. (16):
Closet
Washington, D . C. (17).
Sewer and gas
Fencing parkings...
Seattle, Wash. (19):
Hunters'licenses...
Jersey City, N. J. (20).
f».
Kansas City, Mo. (21):
Gas
Portland, Oreg.(22)....
Sidewalk
Grading
Driveway
Billboard
Curb iron
Indianapolis, Ind. (23):
Tree trimming
J72
2,902
915
334
303
60
131
3,106
1,117
3,603
3,196
407
11,529
2,628
1,723
905
4,557
1,253
950
140
82
80
1
16
crrr, crrr NUMBER, AND
SOUBCE Ot BEVENVE.
Denver, Colo. (24).
Sidewalk.;....
Powder
Providence, R. I. (26)....
Keeping animals.....
Removal of dead animals.!
Okland,Cal.(30):
Tree trimming
Birmingham, Ala. (33):
Blasting.
Richmond/Va. (36):
Keeping goats^
Amount.
crrr, crrr XUXBEB, AND
3298
293
5
Younzstown, Ohio (59)...
Elevator
To haul explosives....
132
82
50
62
23
116
New Haven, Conn. (38
Water...
Night soil
Not specified
3,218
3,124
Peterson, N . J (42)
Poultry and cattle..
Gasoline
1,186
1,141
45
Fall River, Mass. (43).
Cattle.
Stable
Grand Rapids, Mich. (44)...
Sidewalk
Bill posting
Dayton, Ohio (45)
Vault cleaning..
Fire hydrant
Changing house numbers.!
Bridgeport, Conn. (48)..
Gasoline
,
Dynamite
Nashville, Tenn.f49).
Boiler
Elevator.
Smoke
Furnace
Salt Lake City, Utah (51).
Boiler and smoke
House numbering....
Sidewalk
.77.....
Trenton, N.J. (54)
Cesspool
Slaughtering fowls..
Reading, Pa. (58).
Cesspool
,
Sidewalk _ . . . ,
Billboard
of permits, are usually credited by the cities themselves
to the department issuing the permit. Such receipts
are included in Table 7, with the exception of receipts
from permits issued by public service enterprises,
which are credited to these enterprises and are tabu*
lated in Table 11. Of tho 213 cities, 103 reported
receipts from permits other than those of public
service enterprises.
The receipts shown under tho heading "All other"
under the caption " Permits" in Table XVII were of
the following classes:
58
36
15
13
7
6
1,470
1,417
53
1,108
919
126
21
20
1
537
205
88
231
13
1,000
220
199
581
24
14
10
2,266
1,029
1,064
173
SOUBCE o r BEVENUE.
Camden, N.J. (60)
Cement
Cesspool
Closet
Des Moines, lows (64)....
Smoke consumer
Gasoline
Fort Worth, Tex. (65):
Cement
Kansas City, Kans. (67):
Furnace
Yonkers, N. Y.(6S)
Dance
_ .Pyrotechnicdisplay..
Oklahoma City, Okla.(72)
Miikpermlfe.
...:
Somervilfe, Mass. (75;
_ Garage and ease'
Boboken,N.J.(82):
Storing hides
Erie, Pa. (85):
sidewalk
Harrfsburg, Pa. (89):
Cesspool
Passaic, N.J. (91)
Poultry.
Special show.
Savannah, Ga. (92):
Dance
Bayonne,N.J.(93)...
Animal
Vault
Amount.
SS
7
1
376
201
173
2
36
28
8
12
206
346
2
1,005
343
15
TOO
54
408
397
11
1,420
749
666
83
Wichita, Kans. (94)...
Sidewalk
I...
Billboard
Parade
1,068
1,000
56
12
South Bend, Ind. (95).
Billboari.........
Cement
Johnstown, Pa. (96):..
Billboard
El Paso, Tex. (103):
Walk and curb...
Pawtucket,R. 1.(108)1
19
12
7
16
878
300
Sidewalk
AtlanticCity,N.J.(114)..
Storing combustibles.
Parade
Little Rock, Ark.(U6):
Sidewalk
150
674
646
crrr, crrr KUKEEE, AND
SOUBCE o r R E V E N U E .
Pueblo, Cola (119).
Sidewalks
Dairy..
Garbage..............
New Britain, Conn. (120):
Explosives.'
San Diego, Cal.(123)..
Gas and electric...
Boiler
Dance
Amount.
1255
125
121
9
7,729
6,271
1,242
216
York,Pa.(125)
Cesspool
Sidewalk
_ Hydrant
McKeesport,Pa.(i35):
Privy..............
471
333
123
Pasadena, C^L (139).
Driveway.
Obstruction.
192
133
Chelsea, Mass. (142)....
Poultry............
Stable.
„ Pole
Muskogee, OklMHS);
Jitney
279
110
147
22
15
124
West Hoboken,N. J.(150)..
Scavenger
Fat.™
90
50
40
East Orange, N.J. (152)....
Poultry.
__ Scavenger..
EAOxvilte, Tenn.( 166):
_ Nightsofl......./.
Niagara Falls, N. Y. (177):
Tfcwer, waterjmd gas..
Jackson, Mich. (183):
_ Electric sign
Shreveport,La.(188):
Gas
Boise. Idaho (197):
365
300
65
62
4,721
6
26
25
323
NcTristown^ Pa. (206).
Pai
Fireplug
w
Kenosha, Wis. (207):
Sidewalk.
Ogden, Utah (208)
East^pM^"Blasting
223
207
14
1
143
71
47
14
10
24
DESCRIPTION OF GENERAL TABLES.
71
Receipts from special assessments.—With the excep to the rails, and other amounts exacted from similar
tion of property taxes, special assessments constitute corporations for meeting the cost of new bridges and
the largest single revenue for the majority of the strengthening old ones, where the amounts are
cities* Special assessments are segregated by the exacted in accordance with the terms of the franchise
Bureau of the Census into two principal classes— under which the street railway company is operating.
special assessments for expenses and special assess All amounts collected in this way from the corpora
ments for outlays.
tions mentioned are reported in Table 10, under the
Receipts from special assessments for expenses.— title "Major highway privileges."
Receipts of this class were reported by 85 cities. They
Receipts from fines and forfeits.—Receipts from
are shown in the table under the same general heading fines and forfeits are classified in Table 7 as receipts
as special assessments for outlays, and the segregation from court fines and forfeits, which consist of fines
of the two classes of assessments is based directly imposed by courts of law and forfeits of bail, and as
upon the general distinction between outlays and from commercial forfeits, which consist of forfeits
expenses. In the tabulation it was impossible in of bonds and deposits guaranteeing the fulfillment
many instances to separate the interest on deferred of contracts, the good faith of bids, and the perform
payments of these assessments from the interest on ance of certain acts.
special assessments for outlays, and where such was
' Receipts from escheats.—Escheats are amounts of
the case the interest receipts on these deferred pay money received from the disposal of property the
ments have been tabulated under the title "Special owners of which can not l?e acsertained or located.
assessments for outlays.19
Receipts from escheats were reported by 75 cities.
Receipts from special assessments for outlays.—Re
TABLE 8.
ceipts from special assessments for outlays were
Receipts from subventions and grants.—The total
reported by 201 of the 213 cities covered by this
report. The outlays for which the assessments were amount received as subventions and grants from
made varied in the different cities. In the majority other civil divisions was $37,666,043, of which 87
of the cities speoial assessments were levied for the per cent was for education. All of the cities covered
construction of sewers, paving, curbing, and side by this report with the exception of Brookline,
walks; in many cities they were levied for the grading Mass., received subventions for education. Wash
or widening of streets, the grading of hillsides, and the ington, D. C, reported a grant from the National
building of retaining walls, and for parks, bridges, and Government of $6,332,692, which constituted 39.9
viaducts; and in some cities they were levied for the per cent of the total revenue receipts of that city for
laying of water mains. Receipts from special assess the year 1916. This was received in accordance
ments for outlays are shown under the two headings with the organic act of 1878, tinder which the United
"Original levies" and "Penalties and interest."
States Government assumes one-half of the principal
Receipts from special charges for outlays.—In many expenditures of the District of Columbia, which is
cities there are receipts like those from special assess coterminous with the city of Washington.
The cities of Pennsylvania received from the state
ments for outlays which are not collected under that
name nor by methods similar to those by which subventions derived from a tax on fire insurance
special assessments are collected* These receipts premiums collected from foreign companies doing
are compensation for laying a sidewalk, constructing business in the state, and the amounts so received
a water main or sewer, or paving the street in front of were paid out as pensions to firemen.
a property at the request of the owner, without any
Receipts from donations, gifts, and petmon assess
levy against the property of others. All receipts in ments.—The receipts from donations and gifts from
the form of special charges for such construction work private individuals and corporations, given in Table 8,
similar in character to that which is paid for by are arranged in four classes: Those for (1) expenses
special assessments are tabulated separately, and other than pensions, (2) pensions, (3) outlays, and
in Table 7 are shown in the column headed "Special (4) principal of public trust funds.
charges for outlays." Another class of receipts
Table XVIII, which follows, gives in detail the
allied to those above described are amounts which names of the cities receiving gifts and donations
cities secure from street car companies for paving a for each of the purposes mentioned and.the amounts
certain portion of the street lying between or adjacent received by each.
FINANCIAL STATISTICS OF CITIES.
72
Table X T H I
Principal of public
trust funds.
Outlays.
Expenses.
City
num
ber.
TENSION ASSESSMENTS FHOU—
DONATIONS AND GIFTS FOR—
CITY.
PoHce-
Pensions for—
Fire-
Police
men.
Teach
ers.1
All
other.
145,879 $54,041 $7,711 $346,990
Grand total.
Group I . . . .
Group TJ....
Group m . . .
Group I V . .
GroupV...
4,471 20,659
18,226 7,294
2,614 7,446
17,472 15376
3,096 3,266
12
2,289
3,373
2,037
103,934
100,848
50,230
38,710
53,268
Schools Recrea
and
tion.
libraries.
19,231 $607,435
25,073
196,542
26,646
35,885
85 085
119,183
15,035
262,012
26,599
184,606
Chari
ties.
All
other.
$103,667 ($33,976 $2,125 $90,322 '$74,872
210
Firemcn.
Teach
ers.1
All
Fire Edu
men. cation. other.
2,050
$675,023 $301,442 »1,329,335
448,133
105,133
78,596
27,936
15,225
18,850 40,602
61,014
4,700 21,770
500
5,749 12,000
18,000 23,870
5,656
16,603
41450
68,854
123,649
71,632
65,946
24,267
18,948
916,093
195,335
146,191
55,665
16,051
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1916.
1
2
3
4
5
New York, N Y
Chicago. Ill
PhifariRfplria, Pa.
St. Louis, Mo. . . . . . . . . . . .
Boston, Mass
6 Cleveland, Ohio
7
8
9 Detroit, Such
$135 $1,328
950
$12
916
16,452
4,002
$3,000
3,684
$423
$101,000
9,000
6,530
11;830
1,877
76
78,702
4,765
1,013
334
2,609
24,500
150
; $312,170
| 117,361
$1,100 $6,802
i
$2,050 17,389 33,800
$210
5,141
370
44
|
$73,967 » $453,648
157,191
30,611
M68,5S0
14,894
51,799
•39,314
20.543
M,172
21,846
4,177
»,46i
GROUP II.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IX 1916.
10
11 Bun*alo;N.Y
12
13
14 CiTHinnatij™iio .,,
15 Newark, N . Jl
16
17
18
19
$120
17 ! $789
$1,093
913
8,704
1,030
275
6,211
150
0,832
50
125
1,500
$1,438
10,530
$55,152
1,085
50,751
24,692
68
3,558
33,318
100
15,500
*
$15,000
35
1
!
I
j $20,874
18,854
15,716
8,702
1
I
|
68,067
33,131
i
i
:::»::::;:::
i
$15,461 »• $59,274
15,827
3,316
34,250
25 772
18,933
4973
8,117
1 830
7,134
6,010
11,457
5,619
3,276
10,666
2,470
12,325
$6,645
$4,497
5,679
6,016
3,988
2,874
$9,092
10 857
8,235
11,832
507
2,734
2,075
8,073
4; 756
18,429
7,141
8,349
5,094
1,418
7,548
61,214
GROUP III.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
20
21
22
23
24
$550
30
475
25
26
27 St. Paul. Minn
28
29
30
31
32
33 HiniitTigijfttnj Ala * x
34
35
36
37
38
39
40
41
42
43
45
Richmond. Va
Syracuse, N . Y
New Haven, Conn
... I . J
$25
1,229
3,028
201
465
3150
108
550
50
1,000
15
106
398
460
838
-200
356
452
25
Memphis, Tenn
Scranton,Pa.
307
20,845
2,405
$3,400
205
500
1,750
25
270
453
350
3,000
$20,000
2,700
500
3,750
800
5,000
$101
..........
2,000
5; 172
1,005
1,822
15,977
12,645
•6,259
890
1,326
2,600
500
52
7,857
4,309
2,042
i,966
1,893
2,700
1,723
6,401
91577
7,560
Ut
7,830
13
|
5,500
950
855
103
25
50
85
v..."::::
261
233
1,000
4,205
"*"#606"
1
115
795
560
250
500
228,872
$18,000
10 000
4; 774
2,765
";:::::
i 006
........
3.975
<507
3,719
3,379
1,255
i,639
2,165
1,665
2,394
1,186
4,526
6,845
7,*866
$75
"::::::::
""i6,"668'
:;::::::
4,390
1 Except as shown in footnotes.
* Library employees.
...
^
* Includes $205, collected from library employees.
♦Fire and police.
•
0 -*_».
, .,
«
* Includes $135,286 from street cleaning department, $13,365 from health depart*
meat, and $7,530 from supreme court.
. . . - ' *■»
^
1,805
4,675
2,936
3,500
5
46
48
49
51
53
54
55 Hartford, Conn.
56
57 Tacoma, Wash
58 Reading, F a
59
60 Camden, N . J
61 Albany/N.Y
62
63
1
$3,891
$1,500
30
40
200
! Paterson,N.J
Dayton, Ohio
Fall River. Mass
$382
100
3,765
"io^rjoo"
10,760
•Includes
$72,321 from city employees.
1
Employees of county.
* Includes $185 from health department.
"Includes $17,979 from civil service employees.
8,730
3,633
1
DESCRIPTION OF GENERAL TABLES.
Table XVIII-Contd.
DONATIONS AND GIFTS F O B —
PENSION ASSESSMENTS F B O U —
Principal of public
trust funds.
Outlays.
Expenses.
City
num
ber.
73
CITY.
Police
men.
Pensions for—
Police
men.
Fire
men.
Teach
ers.*
All
other.
Schools Recrea
and
tion.
libraries.
Chari
ties.
All
other.
Fire
men.
Teach
ers. 1
Fire Edu
All j
men. cation. other.
GROUP IV.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1916.
$220
64
66
68 1 Yonkcrs.N.Y
69 Schenectady, N. Y
70
$377
274
3,367
71
73 Norfolk. Va
74 Elizabeth, N . J
76
77
100
2,910
55
78 UUca,N.Y
79
so Troy,N. Y
82
83
3,315
$1,487
3,154
i,202
125 I
299
35
35
1,401
.. * 1
2,515
125
$150
4,415
6,000
237
992
20,735
10,000
155
$2,341
$500
915
835
840
746
565
835
466
834
517
618
* 3,512
742
763
66i
607
38
50
68
2,361
45
2,492
200
3,752
2,297
227
41
1,677
$37
McKeesport, Pa...
Lincoln, Nebr
Racine, Wis
Macon, Ga
Passadena,CaL..<
Superior, Wis
Chelsea, Mass
Woonsocket.R. I . . . .
Butte, Mont
Montgomery, A l a . . . .
West Hoboken. N . J .
East Orange, N. J . . . .
JJtchburg, Mass.
Chester, Pa
Springfield, Mo
Perth Amboy, N . J .
Lexington, Ky.
Dubuque. Iowa
Hamilton, Ohio
Charlotte, N.C...
2,356
464
524
1,527
327
1,125
787
1,290
601
5,500
1,028
$211
$37,867
$472
$468
344
4,051
488
567
$355
$23,500
26,005
$1,000
1,227
$45
25
817
"824
2,000
1,000
50
250
557
731
28,600
25,799
100
30,000
$48
300
68
* Except as shown In footnotes.
4,654
3,150
14,262
152
1,025
"66
6,317
2,122
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916.
Augusta, Ga
Davenport, Iowa..
Topeka, Kans
Salem. Mass
Haverhill, Ifass...
2,423
577
100
123 1
124
126
127
3,243
2,513
300
706
1,269
3,286
300
738
117 Hoekford Til
118
120
121
4,491
10,232
506
303!
873
805
15,000
25
11
110
113
114
116 r,fttlA R M t A r t
$3,351
903
10,000
1,687
12,123
106
107
108
209
3,346
1,171
6,399
3,225
360
100
101
104
105
$1,343
1,435
3S6
1,346
1,869 !
550
378
630
683
$156
3,000
$730
5,i85
1,179
1,114
233
2,297
1,2S6
710
2,069
25
$2,8S9
100
194
1,039
307
84
85
87
88 East St. Louis, XII
89
90 Peoria. Ill
91
92
93
94 Wrrhltfl V o n .
95
06
97
98
99
$1,000
230
#
i5,'66o
316
1,038
$3,550
387
20,000
1,262
"379'
$500|
t includes firemen's assessment.
489
1
3,641
FINANCIAL STATISTICS OF CITIES.
74
Principal of public
trust funds.
Outlays.
Expenses.
City
rsxsjoN ASSESSUENTS ntoii—
DONATIONS AND GIFTS f OK—
T a M e XVIII-Contd.
ctrr.
ber.
Police
men.
Pensions for*—
Police
men.
Fire
men.
Teach
ers.*
Schools Recrea
and
tion.
libraries.
All
other.
Fire
men.
Teach
ers.*
All
Fire Edu
men. cation. other, j
All
other.
Chari
ties.
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916—Continued.
163 Decatur, H I . . . . . . . . . . . . . . . .
164
166
-. T .. ., 167 Klmira, N Y
168
169 Joliet,Hl
171
172
173 Quhteyj Til
174
1
5112
i
$135
•
$145
1
$i,666
1
1
4,665
$239
$335
415
526
439
346
145
*....»
175
176 NewBochelle,N. Y.
177
178 Amsterdam* N. x . . . . . . . . . . 1
180
181
182 i Oshkosh, Wis
183
185
186
187
188
191
192
193
29
189
22
290
339
428
671
597
73
643
100
60
i2
100
25
35
113
124
333
203
i
"* .
21
203
204
205
207
211
209
210
212
213
87
1
i
1,537
906,
480
260
819
$249
8130,000
$900
i* •••••"• ""i "HS # |
""**!
f
1
10
*
10,081
25
i
m\
274
10
200
1
j
i
$7,695
51
2,039
306*
690
If
50
194
195
196 Orange, N. J
198 Lynchburg, Va
199
1
31
|
|
fid,226
48
i
* 1
■
458
351
1,109
1,368
553
340
186
137
317
790
214
819
252
419
323
300
1,089
397
355
191
858
788
456
388
;
iii"
367*
'
1
234.
309
234
306
219
653
264
305
i
*"
291
82,539
1
740
A, I W
945
9,000
1,563
5 666
10 000
» Except as shown in footnotes.
The receipts from gifts and donations for the pen
The following statement shows in detail the amounts
sioning of policemen,firemen,and teachers are shown shown in Table XVIII in the column headed "All
separately in Table XVIII.
other" under the general heading "Expenses."
crrr, crrr NUMBER, AND
SOURCE OV REVENUE.
Amount.
Chicago,!]]. (2):
33,000
Philadelphia, Pa. (3)
Library
Hospital
Boston, Mass. (5)
Schools
Libraries
Apprehension of prisoners]
Cleveland, Ohio (6)
Municipal orchestra
Market house repairs...
Hospital....:....
Baltimore. Md. (7):
Entertainment of guests
Pittsburgh, Pa. (8)
Library
Bathhouse
_ Animal rescue league.. •.
Detroit.Mich. (9):
'
Los Angeles, Cal. (10)
Charities
Celebrations
Playgrounds
Library..............
Buffalo, N . Y . (11):
,
Bod Cross—tuberculosis.
3,684
1,428
2,256
11,830
10,530
700
600
1,877
1,080
776
22
76
78,702
74,702
2,500
1,500
4,765
1,438
1,192
116
06
34
10,530
crrr, CITY NUMBER, AND
SOURCE or REVENUE.
Milwaukee, Wis. (13):
Museum
Cincinnati, Ohio (14)
University
Recreation
Newark, N. J. (15):
Flowers—Memorial Day.
New Orleans, La. (16)
Recreation
Streets
Almshouse
Washington, D.C.(17)
Education
„ Coffee fund
Minneapolis, Minn. (18):
Schools
,
Portland, Oreg. (22)
t
Liberty Bell
,
Bureau of health
,
Schools
,
Indianapolis, Ind. (23):
Library
,
Denver, Colo. (24)
(
Schools
,
Band concerts
,
Rochester, N . Y . (25):
Band concerts
,
M
St. Paul, Minn. (27):
Parks
,
Amount.
$1,085
50,751
47,711
3,040
68
3,558
2,028
1,415
115
33,318
33,223
05
100
382
268
100
14
100
3,765
3,140
625
3,500
307
crrr, crrr NUMBER, AND
SOURCE Or REVENUE.
Louisville, Ky. (28)
Employment for the un
employed
Schools
Hospitals
House of Refuge
ColumbusL Ohio (29)
Schools.
Charity.,
Oakland, Cat (30).
Library
Parks..
Atlanta, Ga. (32):
Music.........
Omaha, Nebr. (34)
Hospitals....;.
Public concerts
Richmond, Va. (36):
Baths
Syracuse, N . Y . (37):
Notspedned
New Haven, Conn. (38):
», ^ F
1
*
Memphis, Tenn. (39):
Parks
Spokane, Wash. (41):
Schools...
Paterson, N. J. (42):
School library..
Amount.
crrr, crrr NUMBER, AND
820,845
Fan River, Mass. (43):
Playgrounds
Bridgeport, Conn. (48)
Library.......
Schools
Salt Lake City, Utah (61):
Park concerts..........
Cambridge, Mass. (53)
School
Library
Houston. Tex. (56)
Charity
t
^ Not specified
Tacoma. Wash. (57):
Park concerts
Youngstown, Ohio (59):
Bridges.!
20,612
73
65
15
80
2,405
1,515
890
205
200
5
600
1,750
1,000
750
25
270
453
350
30
40
SOURCE or REVENUE.
"TOGS*
Lawrence, Mass. (66):
Library.. Del. (70);
Wilmington,
Parks and trees...
Duluth,Miim.(71)
Fire fund
Welfare fund
Norfolk, Va. (73):
To meet deficit
Watcrbury, Conn. (76):
Manual training
Amount.
$33
5,600
5,000
500
950
855
807
48
560
100
460
250
2,765
4,390
1,000
100
194
162
32
1,039
4,415
DESCRIPTION OF GENERAL TABLES.
CITT, CITT NUMBEB, AND
80UBCS OF BEVENUE.
Amount.
Eric,
B. Pa.
Pa. (85):
Schools
Evansvillo, Ind. (87):
Parks
80,000
Passaic, K.J. (91)....
Library
Schools
092
900
Brockton, MASS. (97):
92
237
CUT, CRT NUMBER, AND
80UBCE Or BEVENUE.
Pasadena Cal. (139)..
Charity.,
School
ob.,
Chelsea, Mass. (142):
Fourth of July celebraJ
tion
Woonsocket, R. I. (143):
Training school......
Fitchburg, Mass. (153):
Hospital
Springfield, Mo. (156):
Charity
Lexington, Ky. (158):
Amount.
81,227
887
340
25
817
75
The receipts from pension assessments were largely
contributed by policemen, firemen, and teachers,
although small amounts were contributed by other
municipal employees as given in footnotes.
TABLE 9.
Classification of general departmental receipts.—
American municipalities realize considerable amounts
Sacramento, CaL (08)..
100
of revenue from fees, charges, minor sales, and allied
Charity,
630
ols.
300
Schools
625
sources. These.receipts are classified in this report
Hblyoke, M
(100):
Charlotte, N.C. (162)...
Charity
68
5
according to the division and department by which
40
Portland, Mo. (101):
Playgrounds
Library
Cans of cemetery
1,6S7 Portsmouth, Va. (164):
the service was rendered. Thus classified, they are
Springfield, 11L (105):
Schools.............
Not specified
135
12,123
arranged in two principal divisions: (1) Those received
Chattanooga, Tens. (107):
San Jose, Cal. (168)..
4,665
Library....?
11
by the general departments, by which is meant the
Repair of tower..
4,650
Covington, Ky. (110):
Parks..
15
Parks
300 Quincy. 111. (173):
departments, offices, and accounts of the government
Little Rock, Ark. (116):
Park and boulevard as
Cemetery
100
exclusive of the public service enterprises, and (2)
sociation
Cedar Rapids, Iowa (174):
Binehamton, N. Y. (118)
601
those received by the public service enterprises. The
Christmas celebration. •
208
3,752 New Rochelle, N. V. (176):
City planning commisreceipts
first mentioned are included in Table 9, and
3,382
Library
31
sur
Jackson, Mich. (183):
New Britain, Conn* (120):
370
those
referred
to in (2) are shown in Table 11- The
21
Charity
Parks
WUllatnsport, Pa, (193):
San Diego, Cal. (123):
receipts
of
Table
9 are arranged in nine principal divi
2,297
10
Memorial
services
Public organist
Waco. Tex. (195):
sions, which correspond to the classification employed
1,677
51
Library
Lancaster, Pa. (120)
,
152
Hospital
,
in tabulating the expenses and outlays for the depart
100 Orange, N.J. (196)
2,059
Charity
52
Playgrounds
,
1,579
Maiden, Mass. (127)
ments, as given in Tables 12. and 18. The nine divi
1,025
Fire
department...,
473
Library
15
Police department..
7
sions mentioned are as follows: I, General Govern
Not specified
1,010
4,769
37,867 .. Colorado Springs, Colo. (199),
Salem, Mass. (131)
ment; EC, Protection to person and property; HT,
2,500
37,652 |]
Parks
,
Charity
,
1,951
Library
Lectures, picnics, and ,
Conservation of health; IV, Sanitation, or promotion
318
Playgrounds
215
assistance of unemployed
Bellingham, Wash. (203):
McKeesport, Pa. (135):
of cleanliness; V, Highways; VI, Charities, hospitals,
10
Library
25
Library
Waltham, Mass. (212):
Racine, Wis. (137):
and corrections; VII, Education; VIII, Recreation;
200
library..
97
Recreation
IX, Miscellaneous. The arrangement of Table 12 and
The receipts for outlays for schools and libraries, the text accompanying the same fully set forth the
recreation, and charities, are shown separately in offices, departments, and accounts under each division
of the classification employed in Table 9 for receipts,
Tahle XVIII.
. The receipts for outlays shown in the column headed the arrangement of which differs but slightly from
that of Table 12.
"All other" were for the following purposes:
Character of receipts tabulated as from general de
CITY, CITT NUMBER, AND
CITT, crrr NUMBER, AND
Amount
partmental
earnings.—The greater portion of the
Amount.
SOURCE
OF
REVENUE.
SOURCE o r REVENUE.
revenue receipts included in Table 9 is from fees,
Ilouston, Tex. (56):
charges, rents, and minor sales. The revenues from
$4,774
$3,891
**fc&a&g*
Waterbury. Conn. (76):
Salt Lake City, Utah (51):
the sources mentioned are what economists call " con
156
1,000!
Cemetery gate
San Diego, Cal. (123):
tractual"
as distinguished from "compulsory" reve
Cambridge, Mass. (53):
5,500
4,205 I Chester, Pa. (154):
nues
tabulated
as taxes, special assessments, and fines.
3,550
Hartford, Conn. (55):
10,000 Waco, Tex. (195):
They all involve the exchange of equivalents by which
Bridge
900
the cities receive cash in return for a benefit granted
in
the form of services, rents, or objects sold. The
Receipts for establishing or adding to the principal
statement
of the last sentence needs modification only
of public trust funds for municipal uses were for pen
to
the
extent
that the price obtained for the services,
sion funds for various classes of municipal employees,
rents,
or
objects
sold may be either what economists
for educational purposes, and for miscellaneous pur
call
a
"private"
or "competitive" price, or a "quasi
poses, as follows:
private," "monopoly," or "public" price; the former
being a price fixed in an open or competitive market,
CUT, CITT NUMBER, AND
crrr, crrr NUMBER, AND
Amount
Amount.
SOURCE Or REVENUE.
SOURCE Or REVENUE.
and the latter being arbitrarily fixed above or below
the competitive level by the government acting under
m
p
3
Sprlngneld,Hass.(62):
86,802
^l^'' *-< >
310,000
4,750 1
circumstances that give it a monopoly of that which
Hospital
2,0521 Lynn, Mass. "(63):
10,760
is furnished. The price at which the rents and sales
33,800 Charleston, 8. C. (104):
500
30,500
are fixed is nearly always competitive, while that at
Charity.
2,800] Macon, Ga. (138):
1,000
Hospital
£00
which
fees and charges for services are established is
Khoxville. Tenn. (166):
Worcester, Mass. (35):
1,000
10 |
generally
a "public" or a "monopoly" price, which in
_,
Statue
Hartford. Conn. ( « ) :
Waltham. Mass. (212):
10,000
1,000
some cases is in excess of the actual cost of the servCharity
378
250
76
FINANCIAL STATISTICS OF CITIES.
ices rendered* Thus the fees and charges included in included in the table, both being included in Table 22,
Table 9 are received as compensation for actual serv the first as receipts on outlay account and the second
ices rendered, while the so-called "license fees" and as refund receipts. Likewise, amounts received by
"permit fees" included in Table 7 as from taxes are cities on account of damages and losses to city prop
collected not for work performed but for the privilege erty, if for damages and losses charged as expenses,
are included in Table 9; but if for damages and losses
of doing something.
Receipts from fees and charges.—Included in this met by outlays, are tabulated in Table 22.
report as receipts from fees and charges are all amounts
TABLE 10.
received by the several cities as compensation for
services rendered the payers by the general depart
Receipts from major highway privileges.—Under this
ments of the city, whether the services were clerical in
designation
are included in Table 10 all amounts
character, and the compensation is called a "fee,"
received
from
corporations and individuals as com
or were other than clerical, and the compensation is
spoken of as a " charge." The amounts here included, pensation for the special privileges, powers, or rights
which are locally called "fees," are generally estab granted them in the streets and alleys of cities for the
lished by law in advance; while those called "charges" purpose of providing the citizens with what are popu
are generally established upon completion of the work larly called public utilities. The amounts thus tabu
or service. Among the special services the compensa lated have been received as compensation for what
tion for which is here included as charges are those for some writers have called the "operating franchise" as
making connections with sewer pipes and repairing distinguished from the "corporate franchise" of the
pavements which have been damaged by those making paying corporation or individual.
Among the receipts from major privileges in Table 10
connections with sewers.
In Table 9 are included for certain cities of Groups I are those from steam and street railroads for the
and II receipts from departmental fees, charges, rents, privilege of transporting freight or passengers through
sales, and other sources, of the counties containing or across the streets and alleys, and those from electric
these cities, the amounts of which are shown in Table light and power companies, water, telegraph, and
4 on the county line for those cities, in the column telephone companies, heat distribution and refriger
ation companies, for the privilege of placing wires,
headed "From earnings of general departments."
Receiptsfrom rents and sales.—As receipts from rents pipes, poles, and other fixtures and equipment in,
there are included in Table 9 only amounts received under, over, or across the streets, incident to the con
for the use of real property employed principally for duct of their business of furnishing public utilities.
departmental uses. Similar rents of property used Similar receipts from private individuals or corpora
primarily as a productive enterprise are included in tions for the privilege of placing wires, pipes, poles,
Table 11, and those for property held for investment and other fixtures and equipment in, under, over, or
purposes are tabulated in Table 10. As receipts from across the streets incident to tho conduct of a busi
minor sales there are included in Table 9 receipts from ness other than that of furnishing public utilities, are
the sale of discarded equipment and materials where classed as receipts from minor highway privileges.
the payments for replacement and renewal of such
It should be noted that only one class of receipts for
equipment, and the payments for the services which public utility enterprises is included in Table 10 as
produced the material sold are classified as expenses. receipts from major privileges, namely, such receipts
Similar sales on outlay account are tabulated in as are in return for privileges essential to the distri
Table 22.
bution of public utilities. Receipts from such enter
Receipts from other sources.—Among the receipts prises or from others for privileges in streets for pur
included in Table 9, in addition to those for fees, poses other than providing the public with some utility
charges, rents, and sales, are those which are referred are tabulated as receipts from minor highway privi
to as receipts from other sources. These receipts are leges; receipts for the temporary use of land or water
derived principally from "contractual" revenues, the fronts not involving the use of a street or alley are
same as those from fees, charges, rents, and sales, and tabulated as receipts from rents. Receipts from the
also include receipts which like those obtained from same corporations and individuals which are in the
rents and sales are revenues the amounts of which nature of taxes as defined in this report are shown in
are established in a competitive market by the opera Table 7 as receipts from the general property tax,
tion of enterprises in connection with institutions and special property taxes, or business taxes, according to
parks.
the subject of taxation, and the method by which the
Amounts received asfireinsurance adjustments that taxes were levied and collected.
are expended for outlays during the same year, and
Table XIX, which follows, presents in detail the
amounts received on account of losses by bank failures amounts received by the various cities for highway
and defalcations during the year of loss, are not privileges granted to public service corporations.
DESCRIPTION OF GENERAL TABLES.
Table XIX
KIND OF PRIVILEGE.
KIND OF PRIVILEGE.
Tele Undis
graph trib
uted
and
and
tele
all
phone. other.
Grand total.
|l9,701,702'll,157,158.S409,760'g99t789,Slt213,473!|478,602
Group I . . . . . . . . . . . .
Group II
,
Group III
Group IV
Group V
6,123,89a 798,030 73,
657,348 170,599
1,011,11S| 83,525
135,937 25,394
1,737,2951 147,726 262,5421 11,127 310,082 191,264
567,747 95,489 64,181 86.514 64,818 79,768
261,647 32,3SS 19,656 2,148 45,288 11,577
GBOUP I . — O T I E 3 HAYING A POPULATION O f 500,000 AND OVER IN 1916.
$31,201 $49,788
463,523 73,233
1 New York. N . Y . . . . . . . $1,207,958 $15,476 $19,450
2,967,794 593,802 52,856
23 Chicago, 111
623,5%'
4 St. Louis, MOo.
233,052; 163,385
151,393
5
6
7 Baltimore, M d . . . . . . . . .
8
9 Detroit, Mich
161,599
5,888
7,930
676,819
187,728;
75,565'
20,367
1,025 27,980
5,780
i,075
GROUP II.—CITIES HAYING A POPULATION OP 300,000 TO 600,000 I N 1916.
10
11 Buffalo, N . Y
17 San Francisco, Cal.....
13
14
$25,055
165,883
88,269
1,194
359,054 *$io,£72
11 Newark. N . J
16
17
18 Minneapolis, Minn
19 Seattle, Wash
280,915
59,075
20,254
11,419
$34,128 $14,843
71,526
10
m
30,183 10,241
500
100
72,853
300
1
L__J
$154,415
132,743 $7,918j $34,152
317,786
"81*674
40,909
61,027 154,273
75
76
77
28 Louisville, Kv
79
189,201
121,520]
10,270
518j
* 11,504'
30 Oakland, Cal
31
3?
33
34
8,119
1,625
38,188
3,600
62,099
35
36
38
39
40
20,430
73,347
2,640
«\6i6
1550
m
0)
21,685
46,401
11,592
14,677
20,088
46 Dallas, Tex
47
49
60 New Bedford, Mass....
61 Salt Lake City, Utah..
9,359
5,419
42,851
12,787
62 Lowell. M a s s . . . . . . . . . . .
63
54
65
16,445
14,229
43.553
31,256
66
57
58
59 Youngstown,bhio...J
18,872
18,431
36 077
910
80 Camden, N . J
61
62
63 Lynn, MASS . , , . .
54,686
471
21,454
34,350
...
91
93
94
95
96
Manchester. N . H
Hoboken,N.J
Wilkes-Barre, Pa
Fort Wayne, Ind
28,382
26,122
1,682
5,252
237
Jacksonville, Fla
Evansville, Ind.
East St. Louis, 111
18,478
585
Peoria, I l C
Passaic, N.J.
Bayonne, N.J
Wichita, Kans
South Bend, Ind
Brockton, Mass
Sacramento, Cal
Terre Haute, Ind
Holyoke, Mass
Portland, Me
El Paso, Tex
Springfield, 111
Canton, Ohio
Chattanooga,Tenn....
109
110
111
112
113
Altoona, Pa
Covington. Ky.
Mobile, Ala. .Z
Berkelev, Cal
114
115
116
117
Atlantic City. N.J
Saginaw, Mich
Little Rock, Ark..
Rockford, Hi
29,472 108,387
33,677
12,980
23,186
328
1,668
118
119
122
123
1,551
4,000 5,601
11,365 10,688 $10,157
81
82
83
84
85
86
87
88
89
90
31,464 34,987
123,867
5,889
1,962
3,050
3,062
2,414
10,194
104
11,082
2,586
3,000
Tele
Electric Gas
light Water! graph
light
and
and
and works. telepower. heat.
phone.
HAVING A POPULATION'Or 60,000 TO 100,000 IN 1910.
64 Des Moines, Iowa.
66 Lawrence. Mass
67 Kansas City, Kans
68
VO Yonkers, N. Y.
i Wilmington, DeL
71 Dnlnth, ifinn
72 Oklahoma City, Okla..
201
» 29,897
73 Norfolk, Va.....
74 Elizabeth, N.J
25,683
75 Somerville, Mass.
11,061
76 Waterbury, Conn.
54,832
77 St. Joseph, Mo.
7,965
78 Utica,N.V.
79
200
25,608
80 Troy,N.Y
103
105
106
107
108
11,725
Spokane, Wash
Paterson, N . J
Grand Rapids. Mich...
Dayton. Ohio..
GBOUF rv.
$41,436 $10,010
4,379 3,731
12,000
2,660
20,640
.*.
Street
railway.
97
98
99
100
101
GBOUP HI.—OTIES HAVING A POPULATION OF 100,000 TO 300,000 I N 1910.
?0 Jersey City, N . J
21
22
23
?4
CITY".
$7,685 $10,870
$159
7,299
4,90i
ill
Electric Gas*
light
light "Water!
and
and works
power. heat.
Street
railway.
41
42
43
44
45
77
438
14.969
6*o*l
17
5,202
759
0)
4,501 $3,631
9,967
4,810
6,534
5,957
3,768 1,121
2,925
4,125
19,897
334
31,938
1,728
60,453
11,914
—^^-
75,938
3,395 3,235
6,342
4,404
1
6,000
9S6
600 j 1,000
1,118
1,713
500
718
5,508
1,375
1,491
9,507
1,903
«6,836
14,440
188
5,239
282
43
9,150
6,207
2,569
9,642
2,862
4,017 120,419
3,681
9,478
3,000
8,738
100
1,000
2,553
4,073
3,197
•
1,030
593
(i)
5,000
25
6,337
4,049
4,108
318
400
4,476
31,669
124
1?5
126
127 Maiden, M a s s . . . . . . . . . .
3,144
2,880
7,702
200
18,065
2,463
2,766
11,516
4,341
$243
155
31,024
106
662
9,128
26,484
2,524
406 2,589
1,117
500
6,442
169
500
17,048
1,800
13,442
1,065
4,492
970
89,674
6,491
955
1,537
5,241
1,721
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 I N 1916.
178
1W
131 Salem, Mass....
132
133
13%
136
138 Macon, Qa
13?
140
141 Huntington, W. Va....
14? Chelsea, M a s s . . . . . . . . . .
143
144
145
$1,038
$13,333
6,566
5,355
8,403
228
25,348
3,400
14,615
606
832
1,665
3,556
9,593
6,744
7,285
$125
$762
725
898
72
3,710
4,728
1,068
$7,000
200
4,361
i Amounts received from gaslight and heat privileges Included with those received from electric light and power privileges.
» Amounts received from electric light ana power privileges included with those received from street raUway privileges.
JW*«,PM**
« Total amount received from^rivfieges does not agree with amount reported in Table 10 as received from major highway privileges, because of refund of $2,866 to
watercompany.
FINANCIAL STATISTICS OF CITIES.
78
City number.
XXSD o r r B i m E G E .
KIND 07 PRIVILEGE.
Table XlX-Contd.
cur.
Street
railway.
Electric
light
and
power.
Tele Undis
trib
Gas
uted
light Water graph
and
and
and works* tele
all
heat.
phone. other.
14V
149
150
151
West Hoboken, N. J . . .
165
166
167
168
169
8600
13,694
9,795
22,495
« 4,425
10,859
5,127
7,368
13,923
152
153
154
155
156
157
158
161
162
164
$200
Perth Amboy, N. J . . . .
0)
4,811
$400
$613
6,829
(»)
50
763
Jollet 111
!
170
171
173
175 Mount Vernon, N. Y . . 1
176 NewRochelle,N.Y„.
177
1750
481
1,500
5,054
6,060
4,001
4,648
4,349
2,883
0)
* 1,000
5,258
«
Street
railway.
Tele Undis
Gas
trib
light Water graph
uted
and
and
and works. tele
all
heat.
phone. other.
<
178
179
ISO
181
182
$200
7,109
3,098
390
11,000
185
186
187
190
4,570
321
1,469
21
192
195
196
197
25
2,700
0)
5,439
Elmira,N. Y
$1,532
1,000
7,148
6,203
110,215
743
1,005
$800
1,000
3,971
294
1,600
I
Electric
light
and
power.
crrr.
QBOUF V.—CITIES HAVING X POPULATION OF 30,000 TO 50,000 IN 1016—continued.
GROUP v.—CITIES HAVING A POPULATION or 30,000 TO 110,000 I N wie—continued.
146
|
198
199
200
202
47
Waco, T e x . . . . . . . . . . . . .
Colorado Springs, Colo.
203
204
205
206
500
2,317
207
203
211
212
300
$813
$300
CO
100
17
6,014
521
5,155
ifl,000
933
5,946
500
3,049
4,556
1,252
1,257
249
1,280
1,803
580
800
1,924
010
704
*7,161
O)
«682
C1)
2,500
552
<*>
3,567
6,486
1,000
44
8,004
$51
1,333
600
861
i Amounts received from electric-light and power privileges included with those received from street-railway privileges.
i Amount receivedfromgas-light and heat privileges included with those receivedfromelectric-light and power privileges.
Receipts shown under the heading "Undistributed and all other" in Table XIX were from the following
sources:
C U T , crrr N U M B E R , A N D
SOURCE OF REVENUE.
Amount.
New York, N . Y . ( l )
Pipelines
Wires and cables (Brook
lyn bridge)
Tubes
Stage omnibuses
Dummy engines
$49,788
39,204
Chicago. HI. (2)
Freight tunnel
Signal service
Hail tubes
„_,
Conduits (heat and power
companies)
73,233
38 457
23,101
8,534
St. Louis, Mo. (4)
,
Refrigeration and cold
storage
,
Pneumatic tube oom-
5,888
Water bath'companyI!'.',
Cleveland, Ohio (6):
Bent of bridge
,
Pittsburgh, Pa. (8)
Wire privileges
,
Bridge toU
Pipelines
Railroads
,
Detroit. Mich. (9):
Union depot franchise..
Los Angeles, Gal. (10)
Pipeline
7,770
1,617
847
350
3,141
3,698
1,690
500
7,930
CRT, CRT NUMBER, AND
SOURCE OF REVENUE.
Los Angeles—Continued.
Cold storage
Storage and warehouse.,
Fire alarms
Messenger...............
South Water Co
Not specified
San Francisco, Cal. (12):
Electric protective com
pany
Amount.
$901
995
739
15
3
8,504
10
Nety
Orleans, La. (16)
x
Ferry
Railroad
,
Seattle, Wash. (19):
Right of way and old
track
,
10,241
6,846
3,395
Kansas City, Mo. (21)
.
Steam-heat conduits
Cold-storage conduits...,
Electric wire conduits...
10,010
8,891
923
196
Portland, Oreg. (22)
,
27,980
Steam railroad
12,170
Heating company
11,490 Denver, Colo. (24):
2,278
Steam-heating company.
2,042. Providence, R. I. (26):
Railroads
5,780 S t Paul, Minn. (27):
Undistributed
,
14,843 Toledo. Ohio (31):
Railroad
,
3,686
300
3,731
3,676
55
2,660
34,987
123,867
328
crrr, crrr N U M B E R , A N D
SOURCE Or REVENUE.
crrr, crrr N U M B E R , A N D
SOURCE o r REVENUE.
Birmingham, Ala. (33)
Steam-heating company,
Railroads
,
11,663
1,368
300
Spokane, Wash. (41)
Heating company..
,
Messenger service
Dallas, Tex. (46):
Railroad
,
San Antonio, Tex. (47):
Railroad
,
Salt Lake City, Utah (51):
Railroad...
..
Houston, Tex. (56):
Railroad....
Tacoma, Wash. (57)
,
Railroad
,
Heating company
,
Camden, N. J. (60):
Railroads
Kansas City, Kans. (67):
Viaduct.
Oklahoma City, Okla. (72):
Railroad
Elizabeth, N. J. (74):
Railroad
Utica,N.Y.(78):
Railroad
Manchester, N. H. (81):
Railroads
Erie, Pa. (85):
Heating company......
2,414
2,000
414
2,586
3,000
1,800
955
* 1,537
1,517
20
1,721
243
3,144
100
1
6,000
Terre Haute, I n d . (99):
Heating c o m p a n y . .
Mobile. Ala. ( I l l ) :
Railroads
AtlanticOty, N . J. ( 1 1 4 ) . . . .
U n d i s t r i b u t e d ! ! ! ! Y.IY.V.
Saginaw, Mich. (115):
Heating company
l i t t l e Rock. Ark. (116):
_
Railroad
"TOftE
S a n Diego, Cal. (123):
N o t specified
York, P a . (125):
Steam-heating c o m p a n y .
Macon, Oa. (138):
Railroads
Huntington, W . V a . (141):
Wharf and storage com
pany
Galveston, T e x . (151):
_
Railroads
Bellingham, W a s h . (203):
Dock franchise
2*orristown, P a . (2OT):
Steam-heating c o m p a n y .
A
Ogden, U t a h (20S):
„
Railroad
Easton, Pa. (211):
Steam-heating c o m p a n y .
Amount.
1718
155
31,024
1,934
29,000
106
562
9,128
26,484
1,117
7,000
200
1,632
51
1,333
600
861
Receipts from minor highway privileges.—Under thisthese grants are made to those occupying lands
heading are included amounts received by cities for adjoining the street or alley for such uses of the
grants of what the Bureau of the Census designates street or alley as (1) to maintain vaults or other
as minor highway privileges. The greater number of structures under the sidewalk! street, or alley; (2) to
DESCRIPTION OF GENERAL TABLES.
maintain merchandise stands or place other property
on the sidewalk; (3) to use certain portions of the
street or alley for storing building or other mate
rials; (4) to extend awnings, signs, bay or show
windows, and other structures beyond the building
line or across the sidewalk or street; and (5) to con
struct bridges over, or tunnels or connecting pipes
under the street, including water pipes for the use of
steam and street railways.
Table 10 shows a total of $840,955 as receipts
from minor highway privileges. Of this aggregate,
New York, N. Y., reported $247,847, or 29.5 per
cent, and Chicago, HL, reported $409,787, or 48.7
per cent. Of the amount last mentioned, it is pos
sible that, owing to the lack of correct or fully
Tabic :
descriptive designations in local accounts, a small por
tion should have been reported under other headings
in Table 10 or in other tables. Of the 213 cities cov
ered by this report, only 74, or 34.7 per cent, Reported
receipts from minor highway privileges. In the cities
reporting receipts from minor highway privileges the
right of the city corporation to the highway extends
to the building line, while in the majority of cities
from which no receipts were reported that right
extends only to the curb line.
Table XX, which follows, shows the amounts
received by each city from minor highway privileges
included in Table 10, classified by the kind of privi
lege for which the receipts were obtained:
BIND Or PBIVILEQE.
Street Spur
Vaults
Vend signs tracks Pipes
and
and
ors*
and . and
con-, tun
sid duits.
stands. awn
nels.
ings. ings.
err i.
Grand total.
Group
Group
Group
Group
Group
79
BIND Or PBIVILEGE.
Stor Undis
age of trib
build-, uted
ingma-j and all
terial. other.
$87,925 $59,764] $95,629 $3,983 $193,097^ $11,9091388,648
183,34CH
67,4SO] 62,244 84,213
2,00C] 1,23d 3 22rt
1,613
1,112
865
8
857]
16,79ffl
34fl
66M
663
1,200{
3,254
I...
n..
III.
IV.
V..
2,040 350,998
5,625
25
3 540] 17,973
569 1,383
136) 18,269
Street
Stor Undis
Vaults age
Vend signs tracks Pipes
of trib
and
and
and
build-,
ors'
and
uted
con tun ingma-j and
sid duits.
stands. awn
all
nels.
ings. ings.
terial. other.
CITY.
OBOUP EL—OTXES HAVING JL POPULATION OP 100,000 TO 300,000 IK 191G—Continued.
57
58 R e a d i n g , P a
60 C a m d e n , ' N . J
$100
$40
$4
469
SI,174
440
$877
OBOUP IV.—CITIES HAVING A POPULATION OT 60,0M TO 100,000 IN IMS.
OBOUP I.*
HAVING A POPULATION Of 600,000 AXD OVER DC 1115.
New York, N . Y .
Chicago. Ill
Philadelphia, P a .
Boston, Mass
Baltimore, M d . . .
Pittsburgh, P a . . .
$38,062
25,6561
$25,463
311,560
1184,3
$56,394
$41,833
494,
8,320
5,36Sf
$2,046]
865
26,953
76
13,646
$1001
$5,431
3,8561
$2,000]
$1,6481
$17
1,581
312]
sot
$150
150
75 Somerville, Mass...
76
82
84 Fort Wayne, Ind...
$110
94 Wichita, 'Kans
98 Sacramento, Cal.. **
107 Chattanooga, Tenn.
$1,457]
BuffahhN.Y.....
Milwaukee, Wis...
New Orleans, La.,
Washington, D.C...
Minneapolis, Minn.
8eattle,Wash... '
Des Moines. Iowa...
Yonkm, ™, Y
Schenectady, N . Y .
Wilmington. Del...
Notfolk;Va.
$358
135
3
38
'
90
75
170
319
25
10
25
250
109
1H
114 AtlantioCity.N.J .
115 Spginaw, M i c h . . . . .
116 Little Rock, Ark.
118 Binghamton, N. Y .
119
1W
OBOUP m*—CRIES a u r o r a JL POPULATION o r 100,000 TO 900,000 IN wie.
290
$50
$663
75
$95
w
O B O U P n . — C I T I E S H A V W G A POPULATION o r 300,000 T O 500,000 is w i « .
L o s Angeles, C a l . .
64
68
69
70
73
60
37
175
10
$392
350
HAVING A POPULATION OP 80,000 TO 60,000 IN 191*.
20 Jersey City, N. J . . .
21 Kansas City, Mo*..
23
24 Denver, Colo.... .
25
26 Providence, R . I . . .
27
28
29
31 Toledo, Ohio
$7,857
$300
$943
365
600
285
$865
$4,323
474
550
48
415
♦
34
38 New Haven, Conn.
40
42 Paterson, N . J
45
46
50
51
63
56
9,324
$1,736
225
190
70
11,668
Dallas, Tex
New Bedford, Mass.
Salt Lake City,Utah
Caifl bridge, MASS . . .
Houston, T e x . . . x a
5,673
$120
194
233
400
677
115
1
r
130
133 TTft'amaroo, M i c h . . .
Hft
138
144 W h e e l i n g , W T V * , . .
146
149 R o a n o k e , V a . . . . . . .
151 Galveston, T e x . . . . .
154
161
165
173 Q u i n c y , n i # . W T r r t T .
176 N e w R o c h e l l e , N . Y .
183
199 Colorado
206
211
springs,
Colo . . . . . . . . . . . . .
$22
$31
$471
199
2,663
.
120
150
17,397
50
$700
28
120
100
10
7
500
4
$136
28
338
FINANCIAL STATISTICS OF CITIES.
80
The first column of the interest section of Table 10
Eeceipts shewn under the heading "Undistributed
and all other" in Table XX were from the following shows the total revenue receipts from interest, or
the total receipts from interest, less receipts in error
sources:
later corrected by refund payments, and accrued
CITY, CUT NUMBER, AND
CITY, CITY NUMBER, AND
Amount. interest on original sales of debt obligations. These
Amount.
SOURCE OF REVENUE.
SOURCE OF REVENUE.
revenue receipts are arranged in four groups: Those
received
on current deposits, on investments and
925,463 Columbus, Ohio (29):
New York, N . Y . ( l )
$48
Areaways
10,327
Bridges...
deposits
of
investment funds, on investments and
5,600 Omaha, Nebr. (34):
Wireless stations
9,324
Areaways and subways.
4,500
Subway
deposits
of
sinking
funds, and on investments and
2,652 Dallas, Tex. (46):
Temporary stands
5,673
Undistributed
901
Platforms and scales
deposits
of
public
trust
funds. In this section of the
558
Foundations
677
..... ,Tex.(56)...
Bay windows and orna
420 table are included the interest receipts of sinking and
Bent of space
mental projections
257
Erection of poles..
216
Printing fountains
investment funds and public trust funds for municipal
194 Reading, Pa. (58):
Trestles
Areaway
100
Ducts....
uses that were paid by the divisions of the govern
18
Steamroller
469
5 Camden, N. J. (GO)
Steam company
,
347 ment of the city to these funds as interest on their
Permits to run wires..
122
Erection of poles
311,560
Chi.
Des Moines, Iowa (64):
debt obligations held as investments. For further
Miscellaneous use of
59
Areaway
273,705
streets and alleys
Schenectady, N . Y . (69):
explanation, see introductory text, pages 24 and 40.
Bay windows and cano
90
Gasoline pump
10,611
pies
The
aggregate of such transfer receipts for the cities
18,587 Hoboken,N.7.(82):
Bridges over streets—.
75
Bridge over street
4,814
Public scales
3,843 Fort Wayne, Ind. (84):
covered
by the report was $20,626,2S0, of which
Bulkheads and platforms.
170
Gasoline tanks..
Boston, Mass. (5"
76 Wichita, Kans. (94):
311,016,831,
or 53.4 per cent., was reported by New
Dumping pi
319
Gasoline and ai pumps.
.
13,646 Chattanooga, Tenn, U07):
York,
N.
Y.
Baltimore, Md. (7)
25
Viaduct over street...
2569
Drains
Bay windows
Chutes and platforms...
Superstructures
Areaways
Lights
Tanks........
.,
Kiosks
Subway
Steps
Barber poles
Not specified
Pittsburgn,Pa.(8):
Public scales
Washington, D . C. (17):
Not specified
Seattle, Wash. (19):
Advertising on bridge..
Indianapolis, Ind. (23):
Refuse cans
Bochester,N.Y.(25):
Not specified
2,436
2,243
1,668
1664
726
Altoona,Pa(109): "
Compressing company
Sioux City, Iowa (113):
Rent of alley
Atlantic City, N.J. (114):
Erection of poles
Binghamton, N. Y. (118):
Areaway.
San_r;^o,Cal.(123):
Diego, Cal.<
Rent of track
Lincoln, Nebr. (136):
Areaway
10
25
TABLE 11.
Public service enterprises.—Under the designation
''public service enterprises" the Bureau of the Census
10
includes those enterprises or branches of municipal
350
service which are established and maintained by city
471
governments for the purpose of providing the public,
17,397
Butte, Mont. (146)
or the public and the city, with some utility or service.
Ore tramways
17
63
Not specified
17,334 Such a department or office maintained primarily to
8 Chester, Pa. (154):
Erection ofpoles
serve the city only is called a municipal service enter
943 New Rochelle, N. Y. (176):
Areaway
prise and not a public service enterprise. Thus a
Norrtstown, Pa. (206):
Erection of poles...
28
municipally operated water supply system which sup
550 Easton, Pa(211):
Louisville, Ky. (28)
500
Erection
of
poles...
Permits to run wires..
plies
water to the public alone or to the city and the
50
Not specified.
public is called a public service enterprise, while one
Receipts from rents of municipal investment prop which supplies water for the use of the fire department
%
erties.—The receipts from rents tabulated in Table 10 only is called a municipal service enterprise.
comprise all amounts collected as compensation for the
The statistics of municipally operated public service
use of lands or other property not employed for enterprises are for most cities defective, in conse
general departmental purposes. These receipts are quence of the fact that their accounts are not com
separated into two classes—those from the proper pletely segregated, and the enterprises are not credited
ties of public trust and sinking funds and those from with all the revenues resulting from their activities,
all other properties. Of the amounts reported in nor debited with all the expenses chargeable to them.
the first class, all were receipts from public trust funds Thus they may not be credited with the interest
excepting $32,470 received from sinking funds reported earned on their funds on current deposit nor charged
for Baltimore, Md.
with interest on their bonds. Again, in many cities the
Included with the receipts from rents of sinking method of accounting is faulty in that it does not give
and public trust funds for municipal uses, of which credit to enterprises for utilities furnished or services
mention is here made, are certain receipts of Chicago, rendered by them to the various departments and to
HI., St. Louis, Mo., and Baltimore, Md., aggregating other public utility enterprises of the city. Then, too,
$51,574, which were received by these funds as rents of in cities crediting their enterprises with materials or
their investment properties from the departments and services so furnished there is no uniform method of
enterprises of the cities.
determining the amounts to be credited. The only
Receipts from interest.—Table 10 includes all interest remedy for these defects is the more careful segrega
receipts of the general treasury and of the separate tion of accounts affecting enterprises of this type and the
funds of the cities covered by this report except (1) adoption by officials in charge of municipal accounting
interest on taxes and special assessments, which is of a uniform system of giving credit for the utilities fur
included in Table 7; and (2) accrued interest on nished by them to the departments and other enter
original loans, which is shown in Table 22.
prises of the city government.
676
675
316
275
203
195
250
DESCRIPTION OP GENERAL TABLES.
81
Receipts of public service enterprises.—The total rev
TABLE 12.
enue receipts shown in Table 11 for the different classes
Payments for general departmental expenses.—In
of public service enterprises include all revenue re
Table
12 are presented statistics showing payments
ceipts of these enterprises recorded in the city books,
for
the
accrued expenses of the various cities during
with the exception of interest from current deposits.
The receipts shown in Table 11 in the column headed 1916, for objects or purposes other than the operation
"All other enterprises" are shown separately in Table and maintenance of public service enterprises, which
are here referred to as expenses of general depart
XXI, which follows.
ments. Such payments constitute by far the most
important class of payments for the costs of municipal
Table X X I
n x r o r u s n z c E i m FROM—
City
governments,
comprising 56.5 per cent of the total
a
r
t
.
num
Toll
Miscella
ber.
City
payments
for
governmental
costs, as shown in Table 6.
Ferries. bridges. Harms.
neous.
They are given in Table 12 in sufficient detail to show
11,121,813 $445,811 816,754 82,810,733
Grand total
the relative expenses of the several departments and
9,182
1,121,813 392,947
branches
of work in each city, and to provide data for
2,484,325
62.174
comparing
the expense payments for a given object
Group IV.
1,483
62.0S6
0,821
192,966
in one city with the corresponding payments in other
15,271
43,043
cities.
GROUP i.—CITIES IUYINO A POPULATION o r wo.ooo AND OYEB m i n s .
These payments are arranged in 10 general groups
or divisions, to each of which is given a specific des
1 New York, N . Y
81,014,849 8392,947
5
$9,182
106,071
ignation, and the payments recorded in each of these
7
893
divisions are subdivided according to specific purpose.
QEOUP U.—CITIES llAVDfO A POPULATION OP 900,000 TO 500,000 I N 1910.
In making comparisons of the data for individual
cities from Table 12, it should be noted that while
1?
$1,992,124
the payments shown in that table for the main groups
390,921
16
101,280
19 Seattle, Wash.
of departments or divisions, as they have been called
above, are fairly accurate and hence comparable, those
GROUP m . — e m u HAVING A POPULATION o r 100,000 TO 900,000 I N m i .
for some of the individual objects of expenditure are
22
$50,004
less exact. For example, the expenses for the care
1,113
24
30 Oakland, Gal
11,057
•
and repair of bridges can not in all cities be segregated
from
the expenses for the care and repair of streets,
GBOXJT IV.—CITIES HAVING A POPULATION OF 60,000 TO 100,000 I N 1910.
pavements, and curbing; hence the individual items
of highway expenses are less accurate than the aggre
$60,973
104
$9,821
110
gate
of all highway expenses. Other items of expense
120
1,113
$1,483
123
more or less inaccurate by reason of imperfect classi
fication by individual cities are the expenses for street
OBOUP V.—CITIIS HAVING A POPULATION OF 90,000 TO 50,000 XN 1916.
cleaning and snow removal. In some cities the streets
$58,812
128 Augusta, Ga
are cleaned by an independent street-cleaning depart
6,102
.129 Davenport.lowm.,
139 Pasadena, Cal
$15,271
ment,
while in others this work is performed by the
180 Jamestown, N . Y . .
18,877
188 Shreveport,La...
$23,425
health department or street department. Where
189 Columbia, 8. C . . .
94,084
this is done by a department having a variety of
202
9,821
204 LaOoeMuWls........
functions
and the segregation of the items of expense
4,797
209 Winiton-SaJem.N.C.,
6,385
213 Madison, Wis...
8,706
for the different functions is not made by the local
authorities, it is often difficult or impossible for the
The receipts shown under the heading "Miscella agents of the Bureau of the Census to secure correct •
neous*' in Table XXI were for the following enter statistical data. It must not be inferred, therefore, in
prises: Boston, Mass., city record; San Francisco, Cal., the case of objects of expenditures here mentioned that
street railway; New Orleans, La., public belt railroad; a blank in Table 12 necessarily means that there were
Seattle, Wash., street railway; Portland, Oreg., harbor no expenditures for the purpose indicated by the col
pilotage and towage; Denver, Colo., irrigation ditch; umn heading.
A large number of cities made payments in 1916 for
Oakland, Cal., water-front development; Charleston,
S. C., county dispensary, $54,031, powder magazine, checking the spread of tuberculosis and for the care
$1,742, and West End improvement, $5,200; New of patients suffering from that disease. An effort was
Britain, Conn., ice plant; Augusta, Ga., canal; Daven made to include all payments for this class of expenses
port, Iowa, levee; Jamestown, N. Y., gravel pit; among those of the health department as part of the
Columbia, S. C, county dispensary; Winston-Salem, total payments for the prevention and cure of com
municable diseases. For most cities the larger part
N. C, abattoir; and Madison, Wis., quarry.
66412°—17
6
82
FINANCIAL STATISTICS OF CITIES.
of these payments is tabulated as for the health de departments, fire departments, and public schools.
partment, although in several cases some of them are Beginning with the report of this series for the fiscal
X,
tabulated as for outdoor poor relief and for hospitals. year 1911, these payments are included in Division
11
Among the payments included in Division V are under the heading "Pensions and gratuities. The
those of 11 cities of Groups I and II, as parts of the amounts of these payments were given in separate
payments of the counties in which these cities are columns in the reports for 1902 to 1908, inclusive, but
located, for the maintenance of roads and bridges out are not shown separately for 1909 and 1910. To the
side the cities. The inclusion of these payments, extent of these payments the figures under the three
though lessening the comparability in certain in departments and also in Division X are not com
stances, makes the aggregate payments of the given parable with thefiguresof preceding years. The data
cities more comparable with those of such cities as contained in the reports for 1902 to 190S permit of
New York, N. Y., and New Orleans, La., which have making comparisons for individual cities between the
many miles of similar roads and many similar struc present reports and those reports. To make similar
comparisons between this report and those for 1909
tures within the city limits.
Imperfect statements of expenses.—In the last columnand 1910, deductions should be made from the totals
of certain of the divisions of Table 12 are included pay for police department, fire department, and school
ments that could not be distributed to the individual expenses as reported in these years of amounts some
items of the division, owing to imperfect local accounts. what less than the payments for pensions shown in
As a rule, these amounts are not large, but until all Table 12.
cities are awake to the value of comparable statistics
Payments for expenses of miscellaneous general
a degree of noncomparability between individual cities executive offices.—One of the difficulties met with in
as to detailed items can not be entirely overcome.
the compilation of comparative municipal statitics to
The figures of Table 12 and other tables of this which only a slight reference was made in the intro
report will be this year as in previous years more or duction to this report is the difference in organization
less disappointing to all who are interested in securing of the local governments, involving a distribution of
comparable statements of costs on the basis of such executive powers in a great variety of ways to a num
units as square yards for caring for, maintaining, or ber of different offices given various designations.
constructing streets, cleaning streets, etc. The Bu
The payments for expenses for a large number of
reau of the Census finds it impossible with the appro these offices, and the payments for a number of lesser
priations at its disposal to compile comparable figures items of expenses that are recorded in Division I
of this character; but it hopes that engineers and all of Table 12, are included in the various columns under
others who appreciate the value of such statements the general heading ' 'Other general executive offices
and are anxious for their compilation will cooperate and accounts/1 Under this heading are reported all
with it in urging upon city officials the necessity for payments for the expenses of general governmental
keeping accounts and making local reports in sufficient offices and commissions which could not be identified
detail to provide the data for the census report as now with any of the offices specifically mentioned, the
presented and also to allow the presentation of de payments for which are included in the columns of
tailed data so classified as to permit, with the general Table 12 which precede the columns here referred to.
data relating to area, contents, etc., the compilation
Included with the offices thus reported are the
of comparable data of unit costs.
general offices having authority over tho departments
OomparaMlity of statistics of expenses of 1916 with and subdivisions of the service the expenses of which are
those of previous years.—In reports for years prior to arranged in Table 12 in two or more of the 10 principal
1911 payments to retired policemen, firemen, and divisions of that table. Table XXII, which follows,
teachers, as pensions and gratuities, and payments to classifies, by cities, under a number of different head
'associations of municipal employees providing such ings the amounts included in the column headed "All
pensions were tabulated as expenses of the police other."
DESCRIPTION OF GENERAL TABLES.
Table X X I I
OtT.
PATMENTS FOE EXPENSES OF—
Total.
PAYMENTS fOE EXPENSES OP—
Public
City Char Board
otoon»| Wel
mes ter
fare utili
ties
All
sen com* tract
com*
other.
ger's mis and
mis com
mis
office. sion. sup
sion.
ply.
sion.
Grand total. 11,111,589 136,958 840,741 $13,439138,934 8141,893 8839,624
Group I . . . .
Group I I . . .
Group I I I . .
Group I V . .
Group V . . .
88
475,357
8,681 4,063
17,198 27,556 417,863
321,367
1,423
. . . . . . 103,799 216,149
215,384
34,52fl 3,842 21,739| 10,294 137,557
59,010{| 10,813
0,597]
248]
40,471 f 10,037
29,703
731
Public
City Char IBoard
utili
of con Wel
ter
fare
All
ties
com tract
com
and
com
other.
ger's mis
mis
mis
sion.
office. sion* sup
ply.
sion.
Total.
GEOUF m.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 191G—Continued.
55
56
61
62
Hartford, Conn*...
Houston, Tex.
Albany, fo.Y
Springfield, Mass..
$8,885
5;«::::...
$8,885
5,588
1,310
20
$3,842
' 20II
11
GEOUP IV,
GROUP I.—CITIES HAVING A POPULATION OF 600,000 AND OVER IN 2916.
New York. N . Y . . .
Chicago, III
Philadelphia, P a . . .
6t.LouisvUo...
Boston, U a s s . . .
17,383
188,485
139,819
59,652
17,846
Cleveland, Ohio...
Baltimore, l i d . . . .
Pittsburgh. P a . . . .
Detroit, Mich
20,992
14,99S
20,377
5,775
14,0621
88,681
$7,383
184,423
139,849
$3,5571 $18,4901 32,605
9,165
66
68
69
70
73
Lawrence. Mass....
Yonkers,N.Y
Schenectady, N . Y .
Wilmington, Dei...
Norfolk, Va.
3,288
14,998
20,377
5,775
75
78
80
81
97
Somerville, Mass...
Utica,N.Y
Troy. N . Y
Manchester, N . H . .
Brockton, Mass....
2,080
2,972
2,602
1,217
1,040
2,0S0
100
101
106
116
Holyoke,Mass
Canton, Ohio
Little Rock, Ark...
1,714
1,9S9
220
600
1,714
1,9S9
8,638
9,066
GEOUF n.—cmxs HAVING A POPULATION o r 900,000 TO 600,000 I N i n s .
Los Angeles. Cal..
Buffalo, N . V
San Francisco, Cal
Milwaukee, W i s . .
Newark. N . J
New Orleans, La..
Washington, D.C.
Seattle/Wash.....
828,015
14,896
89,274
18,491
$28,015
13,473
89,274
18,494
$1,423
GROUP m.—CRIES BATIKO A POPULATION OF 100,000 TO 900,000 IN 1910.
821,158
69,074
Richmond, Va
Syracuse, N . Y . . . J
New Haven, Conn.
Memphis, Tenn....|
34,863
5,339
1,041
1,671
Fall River. Mass.. J
D a y t o n , Ohio
Dallas, T e x
Bridgeport, C o n n . .
23,463
3,589!
New;Bedford, Mass.
Salt Lake City, '
Utah
Lowell, Mass
Cambridge, Mass..
2,52K
1,973' $1,973]
m
9,909
l,39fl
1,398
3,4871 2,793
117
123
1?4
177
36,874
17,275
$75,418 12,744
28,377
36,874
17,275!
83,162
28,377'
Kansas City, Mo...
P oWrItMl aUnUdU,l VOlrl ci (g . . . . .
A
D e n v e r . Colo..
Toledo, O h i o
Worcester, M a s s . ,
HAVING A POPULATION OF 60,000 TO 100,000 IN 1916.
$7,507
4,251 $10,294
$13,651
69,074
$C35]
1,893
33,355]
1,508
*""97
944
1,671
6,392
3,589
17,071
439
9,909
694
San Diego. CaL....
Springfield, Ohio..
$1,226^ $1,226
2,277
2,226
148
19,584
981
8,398
8,189
1,547
$2,277
1,911
$315
$148
100
2,807
2,602
i,2H
1,040
19,484
165
220
600
981
8,398
8,189
i,547
■»
■■
i -
GEOUP V.—CRIES HAVING A POPULATION OF 90,000 TO 60,000 IN 3910.
131
132
136
138
140
Salem, Mass
.
Haverhill, Mass..
Lincoln, N e b r . . .
Macon, G a
,
Superior, W i s . . . .
142
143
144
145
149
Chelsea, Mass
Woonsocket, R . I . .
Wheeling. W . V a . .
Newton, M a s s . . . . .
Roanoke, V a .
2,143
800
6,902
1,458
2,143
800
153
162
165
171
Fitchborg, Mass..,
Charlotte. N . C . . . .
E v e r e t t , Mass
,
Q u i n c y , Mass
685
1,000
1,063
547
685
176
177
179
183
NewRochelie,N.Y.
Niagara Falls, N . Y .
Taunton, Mass.....
Jackson, M i c h . . . . .
4,4711,
1,728
1,728
6,696
192
208
210
212
Aurora, HI
Ogdcn, U t a h
Zanesville, O h i o . . .
Waltham, Mass....
$3,966
$5,080 $1,114
249
249'
900
780
1,161
900
780
1,161
6,902
150
1,305
588
1,000
1,063
250
•••"•• ::.'!:" ••••••••
$293
4,471
6,696
243
TOW
700
438
2,399
150
FINANCIAL STATISTICS OF CITIES.
84
The amounts given in the column headed "All other'
of Table XXII were for the following purposes:
CITY, CITT XUMBEB, AND
CHABACTEB OP EXPENSE.
New York, N . Y . ( l ) : . .
Art Commission....
Chicago, 111. (2)
Board of public improve
ments
Bureau of maps
< Commission ofelectricity.
! Bureau of transportation.
Bureau of statistics and
municipal library
Commission on sewage
disposal and water
power development....
Commission of fire.police,
schools, and dvu serv
ice.....'.
Philadelphia, Pa. (3)
County commissi
Electrical bureau
Director of health and
charities
Bureau of city property.
Art jury
St. Louis, Mo. (4)
Efficiency board.........
Director of streets and
sewers
Complaint board
Boston, Mass. (5)
Statistical department...
Art department..........
Agent for workingman's
compensation act
Cleveland, Ohio (6):
Bureau of immigration...
Amount.
17,383
184,423
73,985
43,457
30,523
23,111
7,232
5,202
913
130,849
47,025
40,652
28,717
20,215
3,240
32,605
21,477
8,000
3,108
9,165
7,142
1,023
1,000
3,288
Baltimore, Md. (7)
Harbor board
Factory site commission,
Legislative reference
Board of public improve
ments
14,998
6,634
4,060
3,804
Pittsburgh, Pa. (8)
Architect
Information and com*
plaint bureau
Art commission
Revision of building laws
20,377
11,932
Detroit, Mich. (?)
File and index clerk.
Custodian of city records.
Liquor commission
Charter petition
Commission an equal!*
zation of salaries
5,775
2,720
1636
600
441
Los Angeles, Cal. (10)
Bureau of surveys.
Efficiency commission...
Art commission.........
Buffalo, N . Y . (U):
Terminal station commission.... . . . . . . . . .
San Francisco,Cal.(12).....
Board of surveys
Bureau of complaints....
Bureau of architects.
Milwaukee, Wis. (13):
Bureau of municipal re
search
,
Newark, N.J. (15):
Street and water corn-
28,015
14,441
13,325
249
New Orleans. La. (19)
Board of liquidation
17,275
14,925
Bureau of municipal re-
500
3,493
3,409
1,543
378
13,473
89,274
59,698
17096
12,480
18,494
96,874
Portland, Oreg. (22)...
Bureau of surveys.,
Port commission...
Toledo, Ohio (31):
Board of control..
Richmond, Va. (36):
Administrative board..
Syracuse, N. Y. (37):
Bureau of gas and elec
tricity
New Haven, Conn. (38)
Commission of perma
nent paving
.,
Bufldm^lmecommission.
Memphis,. Tenn. (39):
City stenographer.....
Dayton, Ohio (45):
City manager
12,744
Kansas City. Mo. (31)
,
Fire and water commis
s i o n . . . . . . . . . . . . *.*.••■<
Research bureau.
13,651
7,047
6,604
Amount.
869,074
56 893
12)181
1,893
1,508
5,339
914
503
441
1,671
17,071
Salt Lake City, Utah (51)
Supervision of abstracts.,
Recorder.... ........•••«
Cambridge, Mass. (53):
Workingmen's compen
sation executive
9,909
1200
8,709
Hartford, Conn. (55)
Board of street commis
sioners
,
Juvenile commission.. •..
8,885
Houston, Tex. (56)
Architect
Houston foundation.
Albany, N . Y . (61)
City marshal..
Springfield, Mass. (62):
Municipal transportation
commission.
Schenectady, N.Y. (69):
Board of estimate and
apportionment
Norfolk, Va. (73)
Board of control
Bureau of municipal re
search
Board of local improve
ments.................
TJtica, N. Y. (78):
Board of estimate and
apportionment
Canton, Ohio (106):
Board of control
Little Rock, Ark. (116):
Board of public affairs...
Rockford.Ill.U17):
Board of local improve
ments
,
San Diego, Cal. (123):
Manager of operations...,
Springfield, Ohio (124):
City manager
Salem,Mass7(l31):
Rebuilding commission. J
Lincoln, Nebr. (136):
'
Excise board......
Macon, Oa. (138):
City stenographer.
Superior, Wis. (140):
^ S t y statistician.
Wheeling, W.Va. (144):
Board of control
Newton. Mass. (145):
" frar oflabor
Va.(149):
' committee to
r N.C.(162):
Executive board
,
Quincy, Mass. (171):
Board of survey
Niagara Falls. N. Y. (177):
industrial commission..
Jackson, Mich. (183):
2,350
Washington,* b.*c7u7)7
CITT, CITY NUMBER, 1ND
CHABACTEB Of EXPENSE.
Aurora, 111.(192):
Board of local improve_
ments
•
Ofden, Utah (208):
Clerk to commission
Zanesville, Ohio (210):
Board of control
604
8,000
885
5,583
3,364
2)221
Payments for expenses of register of deeds and nwiir
gages.—Among the payments included in Table 12 are
those for the expenses of cities for the office of public
administrator, register of deeds, and recorder, whose
duties are, with few exceptions, performed by county
officials, and are those met with in cities exercising
county functions, or those for which the census, for
comparative purposes, combines a portion of the
county payments with those of the city corporation.
These payments are shown in a column under a descrip
tive heading in Division II of Table 12.
Payments for expenses of inspection for protection to
person and property.—American cities employ officers
called "inspectors" who are vested with police powers
for enforcing a great variety of laws. The salaries and
expenses of these officers who are employed in enforc
ing the laws which havo as their primary purpose to
secure protection to person and property are reported
in Table 12, Division II, under the general heading
"Inspection service." Table A XTil, which follows,
analyzes the amounts shown in the column headed
"AH other."
Table XXIII
1,310
PAYMENTS FOR EXPENSES FOB INSPECTION OP—
20
Total.
315
19,484
15,519
Eleva
tors.
Oil.
Gas.
Tene
ments.
All
other.
Grand total... 111,188,315 164,901 [$29,102 [868,113 [1730,819 |S30S,305
Group I . . . .
Group II...
Group III.,
Group IV..
Group V . . ,
3,548
417
1,029,871
61,886
59,386
25,677
11,605
42,525 16,081 42,204 697,730 231,228
6,541 9,120 5,393 16,764 24,063
3748 23,790
890 16,865
14,093
1 197 17,473
'819 2,920 3,169
8 797
1,410
823
477
165
OBOUT I.—CRIES HATTNO A POPULATION OP 800,000 AND OTEE IK 1911.
600
981
8,398
8,189
3,965
1 NewYorlr.N.Y
3 Chicago, 111
3
4
A
7
8
4
1
$681,636 $105,560
8787,198
78" 966
$15,084 1837,735
132,785
10,403
49,018
26,079
26,079 .838,015
21,453
5,797
2,808
4,735
O
4,010
2,808
1,661
5,691
17,443
106
*3,074
900
OEOUP n.—enrxs HATING A POPULATION OP 300,000 TO 600,000 nr m§.
780
1,161
6,902
150
588
1,000
297
10
11 Buffalo, N . Y
12 San Francisco, Cal....
13 Milwaukee, Wis
14
15 Newark, N J.
16
17 Washington, D. C . . .
18 Minneapolis, Minn...
4,471
$21,384
13,964
6,418
6,541 $6,54i
4,500;
2,836
1^840
2,556
2,847
$9,120 $2,842
$12,264
1,700
5)418
4,600
2,836
l'$40
2,556
2,847
OEOUP HL—CITIES HAYIXO A POPULATION OP 100,000 TO 100,000 DC Iftlf.
6,696
243
2,399
150
20
21
22
24
26
$3,890
10,582 $2,367
$5,431
327
7,915
1,675
890 I
$890
»Includes electricity.
$3,890
327
6,240
DESCRIPTION OF GENERAL TABLES.
Table X X I I I Continued.
cnrr.
85
The payments shown on Table XXTTT tinder the
heading "All other79 are distributed as follows:
PAYMENTS FOB EXPENSES POB
INSPECTION Of—
Total.
Eleva
tors.
OIL
Gas.
Tene
ments.
All
other.
CITY, crrr NUMBER, AND
CHABACTEB or EXPENSE.
Amount
CITY, CITY NUHBEB, AND
CHABACTEB OP EXPENSE.
New York, N . Y . ( l )
3105,560
61,720
Combustibles
32,503
Bureau of encumbrances.
11,077
Photometric station
260
Explosive commission.. J
Columbus, Ohio (29)
Dance hall
Scranton, Fa. (40):
Coal
San Antonio, Tex. (47):
Automobile...-.
:..
Salt Lake City, Utah (51)...
Bureau ofmechanicalin-
Amount
OBOUP m.—ernes HAVING JL POPULATION or 100,000 TO 300,000 m 1010—contd.
St. Paul. Minn...
Louisville, Ky....
Columbus, Ohio..
Omaha, N e b r . . . .
12,230
7,553
3,245
2,185
31,200
1,500
Worcester, Mass
New Haven, Conn...
Memphis, Tenn
Scranton,Pa
1,200
1,300
2,047
3,483
1,200
Spokane, Wash.
San Antonio, Tex...,
Nashville, Tenn
Salt Lake City, Utah,
i:iss
744
Lowell. Mass
Cambridge. Mass....,
Houston, Tex
,
Tacoma, Wash
,
2,122
1,149
1,183
610
3,841
16,053
2,185
2,047
»2,591
31,030
797
32,448
1,300
892
11,790
1,100
744
3,841
1,096
1,026
1,149
1.183
610
GROUP IV.—CtTlES HAVING A POPULATION OF »,000 TO 100,000 IN 1916.
65
6* Yonkers,N.Y
70 Wilmington, Del
72 Oklahoma City, Okla.
11,006
2,259
1,500
2,802
74
75
76 Waterbury, Conn....
86
480
774
1,197
1,529
8ft East St. Louis,111....
90 Peoria. 111.....
100
103 El Paso, T e x * . . . . . . . .
1,221
632
24
2,970
iw>
720
6,255
1,566
642
it?
113
115
31,006
31,000
32,259
500
2,802
480
3774
81,197
21
1,200
1,529
632
24
2,970
720
6,255
1,566
97
545
OBOUP v.—crrnss HAVING A POPULATION or so.ooo TO 60,000 IN MM.
Haverhill, Mass...
Bay City, Mich...
Superior, W i s . . . .
Newton, Mass.....
Muskogee, Okla..
3504
477
150
103
1,669
Fitchburff. Mass..
Decatur, 111
San Jose, Cal
Taunton, Mass...
8hreveport,Le...
12
900
1,555
166
Joplin. Mo
Brookline, Mass.
Ogden, Utah....
Waltham.Mass..
Madison, W i s . . .
1,360
3,110
3504
.3477
1,669
312
166
1,363
76
50
100
50
i Includes boiler.
76
31,410
78,966
66,515
12,451
26,079
LowelT,Mass.(52)
Houston, Tex. (56):
Sidewalk
Tacoma. Wash. (57):
Cleveland, Ohio (6)
Dance hall
,
Not specified
Baltimore, Md. (7)
Motor vehicle!]
Detroit, Mich. (9):
Combustibles
Los Angeles, Cal. (10):
Housing commission...
Buffalo, NVY. (11):
Dance halL
17,443
1,520
15,923
San Francisco, Cal. (12)
Light and water inspec
tion
Horticultural inspection.
Newark. N.J. (15):
Trolley cars.
New Orleans, La. (16):
Factory
5,418
1,840
Saginaw, Mich. (115):
Not specified
Superior, wis. (140):
Jitney
Minneapolis, Minn. (18)..
Conduit
Streetcar.
Jersey City, N.J. (20):
Excise inspectors....
Kansas City, Mo. (21):
Factory
Portland, Oreg. (22):
Motor bus
Denver, Colo. (24):
Permit inspection...
St. Paul, Minn. (27):
Sign
,
2,847
1,200
1,647
"°»28«:
Decatur,fil.(163):
106
3,074
9,422
1,700
3,780
1,638
2,836
3,890
2,784
327
6,240
1,030
,
Yankers-N! Y. (68)V
'
Combustibles
Oklahoma City, Okla. (72):
Undistributed
Elizabeth, N.J. (74):
Dance h a l l . . . . . . . . . . . . . .
Jacksonville. Ha. (86):
Undistributed
,
Peoria, III. (90):
Not specified
El Paso, Tex. (103):
Jitney
Berkeley, Cal. (112):
Not specified.
San Jose, Cal. (168):
Undistributed
Shreveport, La. (188):
Plumbing and g a s . . . . .
Joplin, Mo. (194): m
Building ana plumbing.
Brookline, Mass. (200):
Qas fittings.....
Madison, Wis. (213):
Steamboat and launch..
Payments for expenses of miscellaneous protection to
person and property.—All payments for expenses of,
protection to person and property that are not readily j
900
classified under the more specific headings of Division
1,555
II of Table 12 are presented under the general head-j
1,363
ing "Other protection to person and property."
1,360
1,700
The payments thus tabulated are those for the sala-:
ries
and expenses paid to city officials! boards, and;
ioo
commissions with various designations, and those paid j
3150
103
Chicago. 111.(2)
Public utilities.
Not specified
St. Louis. Mo. (4):
Board of engineers and
boiler inspection
FINANCIAL STATISTICS OF CITIES.
86
to various private associations and organizations for
securing protection to person and property. The pur
CRT*
Total.
Inspec Flood
Harbor| tion of protec
jMorgueJ master.
ani
tion.
mals.
Grand t o t a l . . |$1,128,232 j$75,633 |$14,681
Group I . . .
Group I I . .
Group H I .
Group I V GroupV..
PAYMENTS POK EXPENSES FOB—
PAYMENTS FOB EXPENSES FOB—
Table XXIV
644.018
292,995
91,791
73,932
43,992
31,473
168
897"
1,103
8,114
3,357
1,210
I
All
other.
$7,375 |S135,721
$801,822
310
3,139 101,080
1 050 13,877
1,417
11,912
1,739
5,482
598,819
153,200
68,750
57,018
17,035
GROUP L—CITIES HAVING A POPULATION Or £00,000 AND OYEB IK 1916.
1
2
3
4
5
NewYork.N.Y....
Chicago, 111
Philadelphia, P a . . . .
6
7
8
g
Cleveland, Ohio
fj
$291,359
230,937
21,900
$296,359 $5,000
230,937
25,133 1 3,233
4,811
4,811
5,850
10,167
3,938
10,031
25,973
36,699
4,317
1,154
8,000
7,726
33,426
2,784
17^907
2,376
poses of the payments shown in the column "All other"
are set forth, by cities, in Table XXIV, which follows:
$310
$897
GROUP D.—CITIES HAVING A POPULATION 0 7 300,000 TO 600,000 IN 1916.
Inspec Flood
tion of protec
Morgue Harbar) ani
master.
tion.
mals.
Total.
GROUP IV.—CITIES HAVING A POPULATION OP 80,000 TO 100,000 IS 1*16.
1
65 Fort Worth, T e x . . . .
66 Lawrence, Mass.....
67 Kansas City, Kans...
69 Schenectady, N . Y . .
70 Wilmington, D e l . . . .
$3,073
789
10
8,518
100
71
72 Oklahoma City,Okla
73 Norfolk, V a . . . . . . . . .
79 Akron, O h i o . . . . . . . .
81 Manchester,N.H....
516
85
2,075
8,691
37
82
84 Fort Wayne,Ind....
88 East St. Louis, IU...
90 Peoria.JJl.....
91 Passaic,N.J
210
735
406
288
1,173
97
93
94
97
99
1,291
1»2I4
1,022
653 |
2,530
Wichita, Kans
Terre Haute, I n d . . . .
Los Angeles, G a l . . . .
16
17
18
19
N e w Orleans, L a —
Washington, B . C . .
Minneapolis, M i n n . .
San Francisco, C a l . .
Cincinnati, O h i o . . . .
$116,764
46,383
8,587
2,386
39,379
$6,669
7 629
1,250
3,044
4,744
52,523
4,548
17,681
4,744
1,250
2,673
4,214
$1,235
$1,103
$64,642
39,438
$50,887
276
958
33
36,335
51,273
1,871
13,467
100
101
103
111 Mobile, Ala
113 Sioux City,Iowm....
114
120
122
123
127
$4,531
4,588
4,669
1,417
9,164
!
Providence,R.I.
Louisville, K y . . .
Columbus, O h i o .
Toledo, Ohio
2,193
2,444
3,912
25
8,691
37
210
735
406
,
........
L'I™" ;;:;;;;y:
"."!
Atlanta, Ga
,
Omaha, N e b r
Worcester. Mass..,
Richmond, V a . . .
2,950
1,885
21
599
37
38
39
40
Syracuse, N . Y . . . . .
New Haven, Conn.
Memphis, T e n n . . . .
Scranton,Pa
960
1,176
300
3,560
41
43
44
46
Spokane, Wash
Fall River, M a s s . . . .
Grand Rapids, Mich.
Dallas, T e x
164
515
5,105
25,154
47
48
50
52
San Antonio, T e x . . . ,
Bridgeport, Conn...,
N e w Bedford, Mass
Lowell, Mass
,
2,116
1,837
402
650
53
54
55
56
Cambridge, M a s s . . .
Trenton. N . J
,
Hartford, Conn
,
Houston, T e x
,
50
200
220
7,596
57
60
62
Tacoma,Wash...,
Camden, N . J . . . . ,
Springfield, Mass..
L y n n , Mass
,
953
2,107
48
250
426
3,352
1,390
352
50
500
300
865
190
274
2,153
2,950
1,885
21
599
153
154
155
157
FltchbnrgfMass....
Chester, Pa
New Castle, Pa
Perth Amboy, N.J.
400
351
1,102
72
190
158
164
165
167
Lexington, Ky..,
Portsmouth, Va.
Everett, Mass...,
Elmlra,N.Y....,
1,000
1,500
200
886
170
171
174
175
Ffttsfield,««
Quincy,MasSi
,
Cedar Rapids, Iowa.
Mount Vernon, N.Y,
7*!
200
1,794
1,906
176
179
186
190
NewRochelle,N.Y,
Taunton, Mass
Waterloo, Iowa
Austin, Tex
300
509
3,203
664
195
197
198
199
Waco, Tex
Boise. Idaho
,
Lynchburg, Va
Colorado Springs,
Colo..............
1,882
2,201
10
201
203
207
212
Danville, ID
Bellingham. Wash.
Kenosha, Wis
Waltham,Mass....
150
96
601
150
164
45
1,753
25,154
2,116
447
150
50
200
220
7,596
953
2,107
48
*250
I
»:
Macon, Ga
Pasadena, Cal
Chelsea, Mass
Newton, Mass....,
Galveston, T e x . . .
300
3,560
$500
653
2,530
448
::::::::i:::::::::
»
'j#...;;...
i
» _ * »
1 *
"*;;*'i
43
1,000
695
35,125
S6
1,800
1,800
138
139
142
145
151
30
2,020
25
770
750
35,125!
63
$256
23*
393
801
7
1,417
9,164
424
3,912
1,291
1,214
L...J
1,157
!
288
1,173
1,022
'
Davenport, Iowa.,
Topeka. Kans....,
Salem. Mass
,
Haverhill, Mass..,
Racine, Wis
,
$4,669
2,163
216
85
1,907
-
$168
448
129
130
131
132
137
$4,531
2,008
$2,580
Maiden, Mass....
1
t
•
$1,985
145
10
8,518
150
GROUP V.—CITIES HAVINO A POPCLATIOX OP 90,000 TO 80,000 IN lflS.
GROUP m.—CITIES HAVING A POPULATION Or 100,000 TO 900,000 IN 1916.
Kansas City, M o .
Portland,
l,Oreg.,
Indianapolis, I n d . . .
Denver. Colo
Rochester, N . Y . .
AtlanticCity,N.J..
New Britain, Conn..
Tampa, Fla
$1,088
$644
1
10
11
1?
13
14
AU
other.
$193
549
$200
250
190
400
72
200
$886
200
1,794
300
299
2,201
96
601
150
DESCRIPTION OF GENERAL TABLES.
87
The payments shown in Table XXIV under the heading "AU other" were for expenses of protection,
as follows:
crrr, crrr NUMBER, AND
CHARACTER OF EXPENSE.
Amount
New York. N . Y . ( 1 ) . . . . . . . . | 1291,359
Commission of records. ..| 192,739
45,848
Public administration. *.
40,993
Board or inebriety
United States life-saving
11,779
corps
Chicago, HI. (2)
,
Fire prevention bureau ,
Department of public!
welfare.....
Commission on moral
conditions
Telephone
complaint
bureau
Commission on unem
ployed
Recovery of bodies, East
land disaster.
Commission on morals...
Commission on crime....
Examining masons' con*
tracts
Testing fenders on motor
cars
Wrecking
dangerous
buildings
Life-preserving camp.•..
Vice commission....•••..
Philadelphia, Fa. (3):
Fire marshal.
Boston, Mass. (5)
Superintendent of pad*
Inspector** of" inlnorV'
licenses.........••••..«
Recovering of dead bodies]
Removing condemned
house..
Cleveland, Ohio (6):
Damage to sheep*
Baltimore. Md. (7):
State industrial accident
commission.
Pittsburgh, Pa. <8)
...,
Board of fire prevention..
Bureau of public morals J
Damage to stock.
Bounty
Fire marshal
230,937
71,160
Detroit, Mich. (9)
Telephone investigation.
County drain commission!
Game warden.
Removal of wrecked ves
sel
33,42*
26,997
3,900
1,467
Los Angeles. Cal. (10)
,
, Horticultural commissionl
Forestry*
Moving-picture censor.._,
Fish and game protection,
Public administration..•!
_ ' Bee inspection.
Buffalo. N / Y . (11):
Medical society of Erie
County
50,887
38,078
4866
2,560
1,049
3,802
San Francisco, Cal. (12)....
Public administrator..
Moving picture censor.
Cincinnati, Ohio (14)
„.
Street railway rate reduc
tion and regulation....
Gas rate reduction and
regulation
Street car expert
Child labor division of
schools
t
Printing rate ordinances J
CITY, CITY KV1CBEB, AND
CHARACTER Of EXPENSE.
Cincinnati, Ohlo(14)-Con.
Damage to sheep
Board of examiners of
moving picture opera
tors...
Removal of unsafe build
ing
25,272
Washington, D. C. (17)
Surveyor's office
Insurance board
Enforcement of eighthour law
Automobile board
Enforcement of game
and fish laws
Removal of unsafe build-
15,532
4 608
3,818
Child labor badges...,
Minneapolis, Minn. (18):
Hay investigation...,
45,820
30,499
28,924
2,191
1,756
1,049
281
27
21,900
4,317
2,754
1,500
50
13
1,154
8,000
7,726
3,375
2,432
1,145
767
7
1,062
278
958
583
375
19,955
7,564
4,179
2,078
1,467
Seattle, Wash. (19)
Game warden.
,
Drainage district.
Fish hatchery
,
Horticultural expert.,
Kansas City, Mo. (21):
Dance hall and moving
picture inspection...
crrr, CITY NUMBER, AND
CHAEACTEE OF EXPENSE.
8644
295
153
51,273
33,770
ll,M
4,500
1*708
15
79
54
13,467
10,271
1,533
1,200
463
4,531
Portland, Oreg. (22)
Grapplers
Moving picture
2,008
1,254
754
Denver, Colo. (24).
Horticulturist.
Public trustee.
1,417
Rochester, N. Y. (25)
Fire marshal. w .........
Examining midwives...
Providence, R. I. (26):
Viewer of fences
,
9,164
9,034
Louisville, Ky. (28)
Vice commission.
Removal of dangerous
house
Toledo, Ohio (31):
Recovery of dead body..
2,020
2,000
Atlanta. Ga. (32)...
Freight bureau.
Travelers'aid..
2,950
2,500
450
Omaha, Nebr. (34)
Fire w a r d e n . . . . . . . . . . . . .
Examining elevator op
erators
Worcester, Mass. (35):
Firewarden
«
1,885
1,536
Richmond, Va. (36)...
Travelers'aid....,
Vice commission..,
Syracuse, N - Y . (37)
,
Removal of dangerous
fire escape
,
Midwife commission....,
Memphis, Tenn. (39):
Moving picture "
Scranton, Pa. (40):
Mine cave commission
Spokane, Wash. (41):
Unemployment commis*
sion
Fall River, Mass. (43)!
Cattle marking...
Grand Rapids, Mich. (44)...
Rate investigation
Orchard inspection
Amount.
Dallas, Tex.
Investigation
ition of public
utilities
Fire marshal
Moving picture censor...
Legal bureau..—
825,154
San Antonio, Tex. (47).
Fire marshal
Complaint clerk
Bridgeport, Conn. (48):
vice commission...
Lowell. Mass. (52):
FishvTarden
Cambridge, Mass. (63):
Game warden.
Trenton, N.J. (54):
Passaic valley gas litiga
tion
Hartford, Conn. (55):
Fence viewing
,
2,116
1276
840
Houston, Tex. (56)
Investigation of gas and
telephone rates
Fire marshal
Travelers'aid
Moving picture censor..,
7,596
Camden. N.J. (60)
Moving picture censor...
Veterinary for fire and
police department.....
Springfield, Mass. (62):
2,107
1,107
21,380
1,551
1,310
913
447
150
50
200
4,000
1,599
1,050
947
1,000
48
1,200
217
130
30
25
349
21
500
99
190
185
A
300
3,560
164
45
1,753
1,453
300
Fort Worth, Tex. (65).
Fire marshal
Freight bureau....
Travelers'aid
Lawrence, Mass. (66)
River boom
Fish warden
Kansas City. Kans. (67):
Examining electricians..
Schenectady, ft. Y. (69):
City electrician
Dnluth.Minn.(71)
Lighting canal piers
Water for ship canal
building.......••••••..
Oklahoma City, Okla. (72)...
Examining moving pic
ture operators
Removal of unsafe build
ing...........
.,
Norfolk, Va. (73):
Surveyor's salary
Manchester, N. H. (81):
Damage done by dogs..,
Hoboken/N. J. (82):
Car investigation
Peoria, HI. (90)
,
Examining elevator op
erators
Examining electricians..
Passaic, N . J . (91)
Gas litigation
Fish and game warden.
Savannah, Ga. (92)
Powder magazine
Chimney sweeping
Bayonne, N. J. (93):
Enforcement of liquor
traffic laws.
Terre Haute, Ind. (99)
Investigation of gas rates,
Board of electrical engi
neers
1,985
1,535
300
160
145
100
45
8,518
246
199
47
85
28
57
1,907
37
210
108
180
1,173
1,169
4
1,291
335
956
1,214
2,530
2,500
30
crrr, crrr NTTMBEB, Aim
CHAEACTEE 0 7 EXPENSE.
Amount.
Holyoke, Mass. (100)
Fighting forest fires...
Bounty
El Paso, Tex. (103):
Information bureau...
Mobile, Ala. (HI):
Powder magazine...
Sioux City, Iowa (113):
Fire marshal
Atlantic City, N.J. (114).
Lifeguards
Harbor commission. •.
New Britain, Conn. (120). .
Damage done by dogs.
Fighting forest fires....
Bounty...
Tampa, Fla. (122):
Examining chauffeurs..
Davenport, Iowa (129):
Tearing down wall
Topeka, Kans. (130):
Examining chauffeurs..
Haverhill, Mass. (132):
Fish warden
Racine, Wis. (137):
Moving picture censor..
Macon, Ga. (138):
Travelers'aid
Pasadena. Cal. (139)
Fighting forest fires
Moving picture censor..,
Newton, Mass. (145):
Search for bodies.
Galveston, Tex. (151)
,
Burying the dead after|
storm..................
Fire marshal
Chester. Pa. (154):
Installation of meterslegal expense
New Castle, PaT(155):
Investigation of water
rates
Lexington, Ky. (158):
Vice commission
Portsmouth, Va. (164):
Harbor commission.
Pittsfield, Mass. (170):
Fighting forest fires
Mount Vernon, N. Y. (175)..
Gateman at street cross
ing
Fighting increase in rail
road rates.
Taunton. Mass. (179)
Fighting forest fires..
Fish warden
Waterloo, Iowa (186).;
Boundary line expense.
Not specified
Austin, Tex. (190)
Fire marshal.............
Report on local welfare..
Investigating disorderly
houses.................
Waco. Tex. (195):
Fire marshal and ware
house
Lynchburg, Va. (198):
Examining chauffeurs.. t
Colorado Springs. Colo. (199):
Travelers'ail
Danville, 111.(201):
Travelers'aid
Waltham, Mass. (212).....
Six cent fare case
Fish warden
.
$448
443
5
43
1,000
695
35,125
35,105
20
63
45
16
2
5
256
238
5
7
300
865
847
18
274
2,153
1,034
1,119
351
1,108
1,000
1,500
784
1,906
1,095
811
210
100
110
3,203
3,138
65
664
600
50
14
10
25
150
150
100
50
FINANCIAL STATISTICS OF CITIES.
88
Payments for miscellaneous expenses.—Table XXV,for expenses that are included in Division DC 11of
which follows, presents an analysis of the payments Table 12 under the heading "Other miscellaneous.
Table X X V
CtlT.
Total.
Publicit?.
$51,767
Grand total.
Group I . . . ,
Group I I . .
Group I I I .
Group IV.,
Group V . .
FATMENT3 FOft EXPENSES FOR—
PAYMENTS FOR EXPENSES FOB—
208,280
136,158
57,638
38,823
67,840
Y.M.
Floral C.A. Monuoffer and
ings. Y . W .
C.A.
1255
$5,200| 18,118 1443,399
4,927
23,220
18,130
2,390
8,027
31
78
146
All
other.
1,800
720
2,000
180,133
133,439
37 306
67,026
GBOUP I.—CITIES HAVING A POPULATION Of 600,000 AND OVEB IX l t t t .
1 NewYork,N.Y
?
ft Chicago, H i . . . . . . . . . . . .
4
5
6
7
8
9
Detroit, Mich
$4,^27
191.168
753
60,624
1,377
8,360
7,607
12,290
11,633
14,468
$86,241
753
60.624
1,377
8,360
7,607
$12,290
10,930
Total.
Pub
licity,
Y.M.
Floral C.A. Monu
offer* and ments.
lags. Y. W.
C.A.
All
other.
GROUP rv.—crrtts HAVING A POPULATION OF 50,000 t o 100,000 IN WIS—continued.
90
9?
94
96
98
$70
3,170
33
20
9,000
$70
770
101
102
103
104
1,000
40
1,500
17,424
1,000
106
107 Chattanooga, Tenn....
114 Atlantic Cfty, N. J . . . .
127
$420
$1,980
33
$20
324
250
200
143
9,000
$40
1,500
17,424
324
250
200
85
63
703
14,468
GROUP V.—CRIES HAVINO A POPULATION OF 10,000 TO 60,000 IN 111*.
GROUP n.—CRIES HAVING A POPULATION OF 900,000 TO 600,000 IK 1116.
10
11 Buffalo, N . Y
14
16
18 Minneapolis, Minn
19 Seattle, wash
$113,991
1,520
5,924
5,575
4 982
4,166
$413,991
1520
3,960
$1,964
5,500
75
4,9S2
3,488
$680
GROUP m.—CITJES HAVING A POPULATION OF 100,000 TO 800,000 IK 1911.
n
t&
34 Denver, Colo
37
30 OftVVttifl' r ^ l . .
$8
23,534
7,921
300
1,161
3? Atlanta, Ga
33
36
38 New Haven, Conn...*.
3,826
2,405
39 Memphis, Tenn
46 Dallas. Tex
49
51 Salt Lake City, Utah,.
2,651
1,509
150
62
531
54
56
57
124
309
4,822
5
500
$8
$23,534
i,776
300
690
471
2,500
$26 »*200
100
2,405
8,351
$550
3,499
500
100
1,000
Augusta, Oa...
Salem. Mass...,
Lincoln, Nebr..
Racine, Wis....
Macon, Ga
139
140
142
143
Pasadena,Cal
Superior. Wis
Woonsocket,B.I.
145
147
148
163
Newton, Mass
Montgomery. Ala.
Muskogee, Okla...
Fitchburg, Mass...
154
158
160
163
Chester. Pa
Lexington, Ky..
Hamilton, Ohio..
Decatur,!!!
,
'753
511
3,750
167
168
170
172
Elmira,N.Y....
San Jose. Gal....,
Pittsneld.Maw..
Auburn, N . Y.««,
50
10
500
50
175
177
182
188
Mount Vernon. N. Y .
Niagara Falls, N . Y . .
189
190
198
199
Columbia, 8 . 0 ,
Austin. Tex
Lynchburg, V*..,
Colorado Springs,cbio:
200
204
206
207
Brook1ine,Mass.,
La Crosse, Wis..,
Norristown,Pa..
Kenosha, Wis....
500
2,651
909
600
150
$52
124
4,750
309
72
5
GROUP IV.—CITIES HAVING A POPULATION OF 60,000 TO 100,000 IK 1911.
Fort Worth, Tex..
Lawrence, Mass...
Elizabeth! N. J . . . .
Troy.N.i-.
Manchester, N . H .
123
131
136
137
$550
$100
$300
$3,499
500
700
1
Chelsea, Mass
Oshkosh, Wis
Shreveport,!*
Includes expense of printing resolutions.
$106
25
50,414
$35
531
620
$200
1,392
482
44
400
1,359
66
230
33
482
> $44
66
171
5
1,000
753
511
3,750
50
10
1,765
300
105
25
265
1,216
18
500
500
50
1,500
300
105
500
500
127
13
15
150
15
9
2,500
400
180
50
171
5
1,000
$420
$106
60,414
531
150
9
500
25
213
18
114
2,500
DESCRIPTION OF GENERAL TABLES,
The payments for expenses shown on Table XXV,
tinder the heading "All other," were for the following
purposes:
CRT, CUT NUV BEB, AXD
CHARACTER OF EXPENSE.
New York, N . Y . ( l ) :
Panama-Pacific Interna
tional Exposition.
Chicago, 111. (2):
City farming
U K 1 C 1 U U 1 0 , Pa.
* « (3):
Philadelphia,
Liberty bell
St. Louis,
M4):
Panama-Pacific Interna
tional Exposition.,
Boston, Mass. (5)
Historical buildings
Assisting
Americans
home from abroad
Cleveland, Ohio (6):
Agricultural society and
farmers' institute
.
Pittsburgh. Pa. (8)
Funeral expenses or fire
hero
Riot damages
Detroit, MicM9):
Street railway commis
sion
Los Angeles, Cal. (10):
Panama-Pacific Interna
tional Exposition
Buffalo, N.Y. (11):
Hamburgfireappropria
tion.
Cincinnati. Ohio (14)
,
Agricultural society and
farmers' institute
,
Annexation expense
Experiment farm........
New Orleans, La. (16)
Panama-racific Interna
tional Exposition
Southern Louisiana Fair
Association
Minneapolis, Minn. (18J:
Street railway appraisal..]
Seattle, Wash. (19)..
Agricultural expert •
Storage oni exhibits.
. Fair Association..
_
Indianapolis, Ind. (23):
Bond and coupon fund.
Denver, Colo. (24).
Moffat tunnel..
_ Donation to drum corps.
8t.Paul.Minn.(27):
Poultry Association.....
Oakland, Cal. (30)
Panama-Pacific Interna
tional Exposition
...
Lincoln highway film....
Atlanta, Ga.(32):
Negotiations for land not
bought
,
Amount*
SS6,241
753
60,624
1,377
8,360
8,267
7,607
703
567
136
14,468
113,991
1,520
3,960
2,210
50
1,700
5,500
5,000
500
4,982
3,486
2,859
425
202
23,534
6,145
6,345
800
300
690
390
300
100
Birmingham. Ala (33)
ParkHill Memorial Asso
ciation
_ Second Ave. catastrophe
New Haven, Conn. <"""Panama-Pacific ~.«
tional Exposition,
2,405
Memphis, Tenn. (39)
Engineer's service rela
tive to purchase of
light plant.
Advertising rebates
2,651
Dallas, Tex. (46)
Municipal exhibit at
statefair.
Galveston storxnrelief. . . .
Houston, Tex. (56):
Progressive league.
909
500
1,764
887
884
25
CUT, CITY NUM BEB, AND
CHARACTER OF EXPENSE.
Lawrence, Mass. (66):
Panama-Pacific Interna
tional Exposition
Elisabeth, N.J. (74):
Float for parade
Manchester, N.H. (61)
Salvation Army
Boys' club.
Girls'club.
Savannah, Ga. (92)
Funeral of mayor
Pino spirits inspection
case
Dixie Highway Associa-
tionnTlT.
Wichita, Kans. (94):
County and state tax on
leased property
Sacramento, Cal. (93):
Bonus to purchasers of
state highway bonds...
El Paso, Tex. (103):
Special census
Charleston, S.C. (104)
C. & N. railroad
Freight adjustment com
mittee
Water for P. O. park.
City bills
'
Canton, Ohio (106):
Proposed traction
Chattanooga, Tcnn. (107):
Chattanooga Auto club..
Atlantic City>.J.(114):
Gift for employee
Maiden, Mass. (127):
Printing and engrossing
resolutions.
Augusta, Ga. (128):
Funeral ox former official,
Lincoln, Nebr. (136)
University of Nebraska.
Water for stato fair
Racine, Wis, (137):
W aterworks expense....
Pasadena, Cal. (139):
San Diego Exposltf
Superior, Wls.(140\:
Pumps and wells.
Newton. Mass. (145)
Hull memorial booklet...
Perambulating city lines.
Not specified
Muskogce;Okla.(14S):
Commissioners' expense
on account of Jefferson
Highway
Plttsfield, Mass. (170):
Writing history of Pittsfield
Auburn, N.Y. (172):
Memorial tablet
Mount Vernon, N. Y. (175):
Board of water supply..,
Niagara Falls, N.Y. (1775:
Civic industrial exhibit.,
Shrereport.La.(lS8):
Funeral of street emColumbia,^ C.(189)
Engineering,* union staWoman's Building A*sso^
elation
Austin, T e x . ( 1 9 0 ) . . . . v . . . . .
Report on loss of life In
flood
Picture of flood
Colorado Springs, Colo. (199):
Union depot commission.
Kenosha, Wis. (207):
Private cemetery
Amount
$3,499
500
700
200
300
200
1,980
1,428
89
city employees or to their heirs or dependents from the
general city treasury, or from public trust funds under
the direct control of the city; and (2) those made to
trust funds under the control of city employees, but
not under that of the city government. In Division X
of Table 12 are shown the total amounts paid by each
city to policemen, firemen, teachers, employees of
health department, and to other city employees.
Payments shown under the heading "All other" in
Division X of Table 12 were for a number of classes
of employees, as shown below:
CUT, CUT NUHBEB, AND
CHABACTEB OF EXPENSE.
Amount.
CRT, CRT NU1EBEB, AND
CHABACTEB OF EXPENSE.
Amount.
500
52
9,000
1,500
17,424
13,724
3,383
304
13
324
250
200
85
106
50,414
50,000
414
531
33
482
66
46
18
2
171
500
50
1,500
300
25
216
116
100
18
13
5
New York, N . Y . ( l )
Street-cleaning depart
ment
Other city employees....
Judges supreme court....
Chicago, HI. (2)
Public library
House of correction
Philadelphia, Pa. (3):
Park guards
,
,
8420,662
228,448
191,314
900
6,559
3,971
2,588
,
1,500
Boston. Mass. (5)
Public works
Courts
<
Farks
City hall
Penal institutions.
Widows of councilmen...
Cemetery
Children's institutions...
Office of overseer of poor.
Building department...,
178,618
135,407
13,265
14,436
4,626
2,552
1112
2,551
Other city employees
Baltimore, Md. (7):
Water department
,
Pittsburgh, Pa. (8)
Families of deceased em
ployees
Bureau of electricity....
Wire inspectors.
Newark, N.J. (15):
County employees
Oakland, Cal. (30)
Street department
Garbage department
Janitor at city haU.
Atlanta, Oa. (32)
Street department
Cemetery
Worcester, Mass. (35)...
Street department..
Sewer department..
Water department..
City messenger
Dallas, Tex. (46)
Sewer department..
Water department..
Bridgeport, Conn. (48)....
Hospitals
Almshouse
Street sweepers
Engineer's office......
New Bedford, Mass. (50)..
Highways
Lowell, Mass. (52)
Street department
Building department...
1,000
1,750
900
931
86
260
4,767
3,325
1,142
300
1,202
Cambridge, Mass. (53)
Street department
Water department
Refuse collection and dis
posal department
Building inspection.
Clerk to committee of
council................
Foreman of city farm....
Camden, N.J. (60)
Water department
Highway department...,
City property.
dd, Mass. (62)
set-cleaning depart
ment
,
Highway department...,
Sanitation
,
Somervflle, Mass. (75)
Highway department....
Public buildings depart
ment
Water department.
Savannah, Ga. (92):
Highway department....
Brockton. Mass. (97)
Street department
Sewer department
,
Water department
Maiden, Mass. (127)
Street department
Election employees
2,114
1,107 Salem, Mass. (131)
Street department
287
Water department
720
Park department
1,496
Public property
1,196
City messenger
300
Scales department
3,374 "Haverhill, Mass. (132):
Library.
,
1,925
243
,
470 Chelsea, Mass. (142)
Street department..,
736
Water department..,
City hall.
535
360
,
175 Fitchburg, Mass. (153)
Street department
,
1,912
Water department
960 Everett. Mass. (165):
Highway department..,
490
312 QuincyTMass.(i7l):
Highway department..
150
Brooklme, Mass. (200):
1,341
Highway department..
1,099
242 Waltham, Mass. (212)
Street department
1,122
Building department..
862
Water department
114
Payments for judgments and claims for personal in
juries.—All payments by cities in settlement of per
Payments for city pensions and gratuities.—The pay sonal injuries, and those in satisfaction of judgments
ments of cities tabulated in Division Xof Table 12 under for such injuries, are included in Table 12 in the column
the general heading "Pensions and gratuities for—" are beaded "Judgments and losses." Payments for land
of two classes: (1) Those made directly to the former taken under condemnation proceedings are not in-
72
2,500
FINANCIAL STATISTICS OF CITIES.
90
eluded in this column, but in Table 18, in the column made by the state for the original outlays, and are
showing the costs of the public improvements for required to make contributions to the state sinking
fund for the redemption of the debt incurred by the
which the lands were condemned.
Payments for undistributed expenses,—The amountsstate for their benefit. Other payments to the com
included in Table 12 in the last column with the monwealth of the same general nature are those for the
heading "Undistributed expenses" are, with few ex abolition of grade crossings.
In this report, as in those for the years 1906 to 1915,
ceptions, those which with perfect accounting for sta
tistical reports would be distributed to the various payments for the maintenance of the metropolitan
other columns of the table. The amounts so tabulated sewer and park systems are included with other sewer
represent undistributed expenses for municipal print and park expenses in Table 12, and payments for the
ing and advertising, and such other incidental oper maintenance of the metropolitan water system are
ating plants as stables, garages, municipal service en included with other payments of this nature in Table
terprises, bureaus of supplies, storage yards, supply 15. All payments to the state for interest are included
stations, and blacksmith shops. For most cities these in Table 17, and all payments to state sinking funds
are included in Table 21.
undistributed expenses are small in amount.
Exceptional payments for expenses by Massachusetts Comparative summary of payments for general depart
cities.—The state of Massachusetts has established for mental expenses of llfi cities for specified years: 1908the benefit of a number of cities and towns certain 1916.—-In Table XXVI, which follows, there is pre
metropolitan districts in and about Boston for the sented, by principal divisions of the departments of
purchase and improvement of parks, and for the con city government, a summary of the net payments for
struction and maintenance of sewers and waterworks. general departmental expenses of 146 cities for speci
The cities and towns benefited are charged with the fied years from 1903 to 1916, inclusive. In this table
costs of maintaining the properties and public im certain payments of Table 12 are consolidated to agree
provements acquired, including the interest on loans with the tabulation of prior years.
Table X X V I
GENERAL DEPARTMENTAL EXPENSES:
146 CRIES.
Total..
General government
Police department
Fire deportment
All other protection to person and property.
Health conservation
Sanitation, or promotion of cleanliness.
Highways
Charities, hospitals, and corrections—
Schools
Libraries
Recreation...
Pensions and gratuities.
All other
1907
IMS
1918
$565,786,854
8546,568,203
8496,740,906
64,551,257
64,663,867
43,846,974
10,973,925
13,302,272
62,793,192
62,335,571
47 812,190
10,548,745
12,122,947
58,164,796
58,266,275
44,909,557
9,500,742
10,235,274
53,766,741
54 950,854
42,549,659
8,619,570
8,628,075
49,810,900
51,527,090
39,701,942
7,460,730
7,811,110
42,703,670
46,074,136
34,922,636
6,888,956
6,626,402
30,423,347
40,764,402
30,210,481
6,982,930
41875,708
44,689,627
58,395,759
42,019,362
171,929,648
43,635,125
60,615,862
38,285,217
162,332,373
40,364,850
55,032,013
32,702442
141,453,958
37,063,114
62,214,269
30,647,652
127,601,264
33,281,546
43,195,318
28,133,754
114,381,363
30,273,319
42,718,510
24,406,009
102,395,627
24,862,021
36,373,911
19,319,855
87,600,787
7,256,257
20,293,214
10,995,887
7 848 805
7,134,599
20,416,484
10,583,791
7,952,107
6,379,535
18,555 635
8,567280
12,558^549
5,939,527
17,114,125
7 595,205
6,206,219
6,242,855
14,076,633
6 17^447
5,302,915
4,969,705
11,791,950
5,391,555
8,177,495
4,153,901
10,201,070
3,739,750
6,988,717
x includes refunds and service transfers.
In compiling this table certain changes have been
made in the tabulations presented in reports for years
prior to 1911, the treatment of pensions in those
years being different from that of later years. The
changes referred to result in pensions being shown
under a separate heading instead of as a part of the
expenses of the departments affected.
An examination of Table XXVI shows that the
total general departmental expenses of the 146 cities
increased in each of the periods, the average annual
increase being §22,124,840, the smallest increase
being that of 1916 over 1915, and the largest that
of 1907 over 1905. The actual increase and per cent
of increase of these expenses for each period over those
of the preceding period are shown in the following
statement:
1909
1916
1911
1906
1908
8452,899,274 »8407,106,606 '8367,367,970 t|3OI,496,910 18278,173,030
30,842,225
25;2S;8i
27,322,333
5,446,198
4,740,211
21,067,423
34 208 774
18 280 697
80,853,672
4,067,969
7^457424
3 013,706
2,621,192
* Includes refunds.
ANKVAL X9CBEASX.
Amount.
826,322,980
62,871,060
39,738,636
45,792,668
43,841,632
49,827 297
19,228,651
Per cent.
9.5
20.6
10.8
11.2
9.7
10.0
3.5
TABLE 13.
Payments for the principal general departmental
expenses, toted and per capita.—In Table 13 are pre
sented the governmental cost payments, total and
per capita, for the expenses other than those of public
service enterprises, arranged in most cases according
to the main groups of municipal departments, offices,
and accounts given in Table 12, but in a few cases
DESCRIPTION OF GENERAL TABLES.
showing separately the payments for the more im
portant individual departments, such as police and
fire departments and schools.
Expenses increasing with population of cities.—
Group I shows the highest per capita figures for all
expenses included in the table; Groups II, III, V, and
IV following in the order named. Group I also shows
the highest per capita expenditures for the specified
purposes, except in the case of fire department, high
ways, and libraries, where the cities of Group II show
the largest per capita. The per capita figures of Groups
III and Y are in several instances larger than those of
Groups I and IV, respectively. The figures for individ
ual cities of the different groups show striking varia
tions, because of factors other than population which
influence expense payments. Table XXVII, which
follows, gives for each of the five groups the per capita
payments for the principal general departmental ex
penses of the cities with the highest and lowest per
capita of such expenses, as shown in the table.
Tho per capita payments for general governmental
expenses in cities of Groups I and II are larger than
Table X X V I I
91
they otherwise would be because of the fact that
New York, N. Y.; Philadelphia, Pa.; St. Louis, Mo.;
Boston, Mass.; Baltimore, Md.; San Francisco, Cal.;
New Orleans, La.; and Washington, D. C , exercise
all theexecutive and judicial functions usually possessed
by counties. To secure comparability between the
payments for all general governmental functions,
including payments for court expenses in these cities
and in other cities of Groups I and II which exercise
no county functions, certain percentages of the pay
ments for the expenses of county governments of the
other cities of Groups I and II are combined with the
city payments, as has been explained in the discussion
of Table 4, page 54. The combination of county and
city expenses secures comparability of per capita
payments for court and other general governmental
expenses for all the cities of Groups I and II, but
those payments are not comparable with similar
payments of other cities with the exception of Denver,
Colo., for which city the figures of the table include
per capita payments for expenses of the county as well
as for those of the city.
GBOur n.
EXPENSE FOR—
Boston,
BaltiMass. |more,Md,
Wash
ington,
Ac/
New
Orleans.
La.
Md,
Mass.
Bl
ham,
$30-92
$17.35
$26.20
S13.6S
$24.87
$8.63
General government.
Police department
Firo department. • • • . . . .
All other protection to person and property
Conservation of health
3.41
2.47
0.47
0.92
L83
2.30
1.6S
0.21
0.39
£oF
Sanitation, or promotion of cleanliness
Highways
Charities, hospitals, and corrections
Schools.!..........
2.83
2.SS
3.20
7.91
2.12
2.32
1.31
3.83
2.70
1.90
0.82
0.43
1.92
3.02
4.30
6.44
L78
1.20
1.46
0.39
0.43
2.20
1.70
0.53
3.36
L18
2.60
3.20
0.22
a 52
1.99
2.93
0.82
8.65
0.60
1.01
1.36
0.16
a 09
0.71
0.91
0.25
3.07
Libraries.
Recreation
Miscellaneous
General
0.56
2.00
0.36
0.99
0.17
0.S5
0.02
0.32
0.1S
1.77
0.02
0.61
0.09
0.30
0.02
0.19
0.6S
0.91
0.22
0.95
a 09
0.14
0.04
0.19
All general departments
San
York,
Pa.
, Brook* , Norrisline,Mass. town,Pa.
$7.64
$37.16
$5.76
2.63
2.73
2.37
0.63
0.81
0.61
0.56
0.59
0.03
0.04
2.35
3.32
3.55
0.37
1.14
0.51
0.51
0.32
0.04
0.08
1.12
4.05
"i6."35
0.78
1.13
0.05
3.56
3.42
6.41
0.80
9.02
0.47
2.80
0.01
0.1S
1.06
4.69
0.09
0.96
0.36
l
l 05
0.13
0.60
(,
U
0.03
0.07
0.01
1
C)
* Less than one-half of 1 crat.
Diagram 16 presents graphically the most important
of the data of Table XXVII.
DIAGRAM 16.—PEE CAPITA PAYMENTS FOR SPECIFIED GENERAL
DEPARTMENTAL EXPENSES BY GROUPS OF CITIES WITH SPECI
FIED PPOULATION: 1916.
•mowito wwumoM
1|Slftft«WWk
•9tT0M.MAMi
|
||.<*>.g.ii.lll|Qljf«—1
•
t4
SO
a0
•M.TNMftR.MO,
•00009 TO •OODQO
*A»*tr*aTO«.D.c.
raSBJ*]pj99danESV999CSS3ffiSl*KB??y^
MKW OMLtAttO. LA.
tooooo T O l o a m !
•*Rtttor<CLO.MAM
■MMINOHAM,AU.
•OOM TO lOOOOO
•ANMKOO.GAC
YMlCftA.
<m\ i
1
■OOOO TO t*09Bk^~~
•R00tU.tNC.MAOt.
1
1
Lsg3?Wp22gd
VSaSSfBMM
COUCATtoK
COMMftVATMH Of NCALTM
mm■
■ i
n I1
| riMt ocMtntMiMT
Comparative summary of (he per capita net payments
for general departmental expenses of all cities for specified
years: 1908-1916.—In Table XXVIII, which follows,
are shown the per capita payments for different classes
of expenses other than those of public service enter
prises for all cities having a population of over 30,000
for specified years from 1903 to 1916. There has been
a general increase in the total number of cities covered
by these reports, but this has had no appreciable
effect upon the per capita payments.
The total per capita net payments for expenses
other than of public service enterprises increased
from $13.19 in 1903 to $18.60 in 1916, a gain of 41.0
per cent. The per capita payments increased during
each period shown in the table, except for the period
from 1911 to 1913, which shows a slight decrease.
The per capita payments for expenses of the general
government, including those for courts, have in
creased quite uniformly during the fourteen-year
FINANCIAL STATISTICS OF CITIES.
92
period, as have for the most part those for the expenses
of police and fire departments, for conservation of
Table X X V I I I
1916
1915
1913
1911
1909
1907
1905
1903
Total.
118.60
18.45
17.23
17.62
16.07
15.95
13.88
13.19
111
TEAS.
PROTECTION TO FERSON AMD
PEOPERTY.
$2.09
2.10
2.00
2.08
1.96
1.86
1.38
1.46
Police
depart
ment.*
depart
ment. *
32.10
2.08
2.00
2.12
2.03
1.98
1.85
1.80
81.62
1.63
1.57
1.67
1.57
1.53
1*40
1.30
All
other.
80.35
0.35
0.32
0.33
0.29
0.29
0.27
0.25
health, for sanitation, which includes sewers, sewage
disposal, and.rcfuse disposal, and for education.
Sanita
tion or
Conser promo
vation of tion of
health.
clean
liness.
$0.43
0.40
0.35
0.33
0.31
0.29
0.22
0.22
81.46
1.46
1.40
1.44
1.31
1.30
1.13
0.99
EDUCATION.
High
ways.
$1.95
2.06
1.93
2.04
1.71
1.91
1.67
1.64
Charities,
hospitals,
and cor
rections. Schools.*
$1.34
1.26
1.11
1.17
1.10
1.05
0.88
0.86
$5.75
5.58
4.98
5.04
4.54
4.42
3.99
3.86
Libra*
ties.*
$0.24
0.21
a 22
0.23
a 25
0.21
0.19
0.19
Miscel
Recrea laneous
tion.'
and
general.*
$0.67
0.68
0.63
0.65
0.55
0.51
0.47
0.35
$0.60
a 61
0.71
a 53
a 45
0.59
a 44
0.27
i Payments for pensions areincluded in column "Miscellaneous and general" for 1911,1913,1915, and 1916; for the years 1903 to 1909 they are included with the expenses
of thepolice,fire,and school departments.
*» Payments for expenses
of*art
e.
—"galleries
—"--*- and museums are included in column "Recreation" for 1911,1913,1915, and 1916; for the years 1903 to 1909 they areincluded
_
ififbraries.
with the expenses
of;
excess of 15 per cent of their total departmental
expenses, asfollows: JerseyC5ty,N. J., 17.9; Charleston,
S. C, 17.6; Columbia, S. C, 17.2; Mobile, Ala., 16.3;
Montgomery, Ala., and Savannah, Ga., 15.9; Jackson
DIAGRAM 17.—PER CAPITA PAYMENTS FOR THE GENERAL DEPART
ville, Ha., 15.6; and Chicago, 111., St. Louis, Mo., and
MENTAL EXPENSES OF ALL CITIES FOR SPECIFIED YEARS: 1903Macon, Ga., 15.1. The smallest relative expense for
1916.
this purpose, 4.8 per cent, was reported by Lincoln,
Nebr., and Pasadena, Cal. For fire department ex
penses the proportion was largest for the cities of
Group IV, 11.5 per cent, and smallest for the cities of
Group I, 7.0 per cent. The highest percentage for
any city was 20.8 for Danville, HI., and the lowest, 4.5,
reported for Philadelphia, Pa.
The percentages representing expenses for conser
vation of health and those for libraries vary but
Z&fifiJ EDUCATION I g g g g PROTECTION TO PERSON AND PROPERTY
little for the different groups. Among the different
klllllll QENERAL.GQyEBNMENT gg^HIQHWAYS
cities the largest percentage for health conservation,
bfifififiS CONSERVATION OF HEALTH B B I ALL OTHER
4.9, was reported for New Bedford, Mass., and the
\Z%%& CHARITIES, HOSPITALS. AND CORRECTIONS
smallest, 0.1, for both Pawtucket, R. I., and Lansing,
Mich.
TABLE 14.
The percentage of general expenses for highways and
that
for schools were smallest for Group I and largest
Per cent distribution of payments for the principal
for Group V. Lancaster, Pa., shows the highest pfcrgeneral departmental expenses, by ohject of payment.—
Table 14 shows, by principal divisions of the general centage for highways, 21.8, and Hamilton, Ohio, the
departmental service, the per cent distribution of the lowest, 3.5. The largest percentage of expenses for
payments for expenses, other than of public Bervice schools, 64, was reported for Bellingham, Wash., while
enterprises. This distribution represents the relative the smallest, 14.6, was reported for Jacksonville, Fla.
importance of the principal classes of expenses for the For nearly all cities a larger percentage was reported
several cities and groups of cities. The percentages for schools than for any other one purpose shown in the
for legislative expenses vary but slightly, while for ju table. Although the per capita expenses tor schools, as
dicial expenses they increase from 0.5 in Groups IV shown in Table 13, increase with the size of the cities,
and V to 5.2 in Group I. The high percentages in they do not increase as rapidly as other per capita ex
Groups I and II are due to the exercise of the functions penses, hence the percentages represented by school
of county government by the cities of those groups. expenses as given in Table 14 are greater for the cities
The percentages for police department expenses of Group V than for those of Group I.
decrease irregularly from Group I to Group V, being
Comparative summary of per cent distribution of gen
12.6, 9.4,10.6, 9.9, and 8.6, respectively, for the differ eral departmental expenses of aU cities for specified
ent groups. Ten cities reported police expenses in years: 1908-1916.—Table XXIX, which follows, gives
The most important data contained in Table
XXVlll are graphically shown in Diagram 17, which
follows.
DESCRIPTION OF GENERAL TABLES.
a comparative summary of thepercent of governmental
cost payments for the expenses of the general de
partments of all cities having over 30,000 inhabitants
represented by those of the principal divisions of such
expenses for specified years from 1903 to 1916. The
percentages for only the last four years shown are based
upon absolutely net amounts, for the reason that it
was not possible) for the earlier years, to eliminate
refunds and service transfers.
93
PAYMENTS.
Revenue
receipts.
1916
1915
1913
1911
1909
1907
1905
1903
Total.
171,795,758
70,599,002
65 317,823
63,610,139
67,105 810
62,712 840
47,396,604
42,986 187
$69,715,445
76,609,355
-91,276 498
91,968 532
76,452 815
61,760 318
41,531
743
1
C)
Expenses.
Outlays.
$30,912,730
30,217,904
29,227,070
25,882,798
23,519,487
20,827,844
18,677,311
17,449,061
$38,802,715
46,391,451
62,049,428
66,085,734
52,933,328
40,932,474
22,904,432
ll)
i Outlays lor water supply systems not separately reported.
Table X X I X
OBJECT Of FATMEXT.
191G 1915 1913 1911 1909 1907 1905 1903
General government
Police department
11.2
11.3
8.7
11.4
11.3
8.8
11.6
11.6
9.1
11.8
12.0
9.5
12.2
12.6
9.8
11.7
12.4
9.6
10.0
13.3
10.1
11.1
13.6
9.8
1.9
2.3
1.9
2.2
1.9
2,0
1.9
1.9
1.8
1.9
1.8
1.8
1.9
1.6
1.9
1.7
7.8
10.5
7.9
11.2
8.1
11.2
8.2
11.6
8.1
10.6
8.1
12.0
8.1
12.0
7.5
12.4
7.2
30.0
1.3
3.6
1.8
1.4
6.8
30.2
1.3
3.7
1.9
1.4
6.4
28.9
1.3
3.7
1.7
2.5
6.6
28.6
1.3
3.7
1.6
1.4
6.9
28.2
1.5
3.4
1.5
1.3
6.6
27.7
1.3
3.2
1.4
2.2
6.3
28.7
1.4
3.4
1.2
2.0
6.5
29.3
1.5
2.7
1.1
1.0
All other protection to person
Sanitation or promotion of
cleanliness,....... A A* **
Charities, hospitals, and cor
rections
Schools
Recreation
Pensions and gratuities
All o t h e r . . . . . : .
The most important data contained in Table XXIX
are graphically expressed in Diagram 18, which
follows.
From 1903 to 1916 the receipts from the revenues
of water supply systems of these 146 cities increased
$28,809,571, or 67 per cent, while their payments for
expenses increased $13,463,669, or 77.2 per cent. The
payments for expenses amounted to 40.6 per cent of
the receipts from revenues in 1903 and 43.1 per cent in
1916. The increase in the revenue receipts and pay
ments for expenses of the water supply systems of the
146 cities during specified years from 1903 to 1916 are
illustrated by Diagram 19.
DIAGRAM 1 9 . — N E T REVENUE RECEIPTS AND N E T GOVERNMENTAL
COST PAYMENTS FOB EXPENSES AND OUTLAYS OP WATER SUPPLY
SYSTEMS OF 146 CITIES FOR SPECIFIED YEARS: 1903-1916.
MILLION* OF DOLLARS
DIAGRAM 1 8 . — P E R CENT DISTRIBUTION OF PRINCIPAL GENERAL
DEPARTMENTAL EXPENSES OF ALL CITIES FOR SPECIFIED Y E A R S :
1903-1916.
PERCENT
■ W H R E V E N U E RECEIPT*
K O a
FAYMENTl FOR fXPENtCf
EZZZZ3 PAYMENT! FOR OUTLAYS
J EDUCATION
CONSERVATION OP HEALTH-
Of the Massachusetts cities of over 30,000 inhabi
tants! six are in the metropolitan water district and
1 HIGHWAYS
ALL O T H E R
obtain water for their several systems from the metro
politan water system. The metropolitan water system
TABLE 15.
is operated by the state, and all costs of construction,
Payments for expenses of public service enterprises.— extension, and maintenance are apportioned among
The nature of these enterprises has been explained in the municipalities benefited. These costs are annu
the text discussion of Table 11, on page 80. Payments ally apportioned among the .various cities and towns
for municipal service enterprises as distinguished from in three parts: (1) For the accumulation of sinking
public service enterprises are shown in detail in funds to redeem bonds issued for the construction
or extension of the metropolitan system, (2) for inter
Table 16.
Water supply systems are the most important of est on such bonds, and (3) for expenses of maintenance.
public service enterprises operated by American The expenses of maintenance are included in the
cities. Statistics of revenue receipts and payments figures shown in Table 15, the interest is tabulated in
for expenses and outlays of such systems have been Table 17, with, the payments for interest on debt for
presented annually since 1902 for 146 cities, except public service enterprises of city corporations, and
as for outlays for 1902 and 1903. A summary of the payments for sinking funds are tabulated in
these receipts and payments for specified years from Table 21, with the payments on account of debt.
1903 to 1916, inclusive, is included in the statement No exhibit of the amount of the metropolitan water
debt chargeable to each city, or of the annual increase
which follows.
0 POLICE DEPARTMENT
E Z Z Q GENERAL GOVERNMENT
FIRE DEPARTMENT
CHARITIES, HOSPITALS, CORRECTIONS
94
FINANCIAL STATISTICS OF CITIES.
or decrease of such, debt for each city, has been at>tempted by the Bureau of the Census, but the pay
ments made by a city to the state sinking fund may
be considered as a discharge of a portion of its obli
gations to the state on this account. The payments
in 1916 above referred to for the maintenance of the
metropolitan water supply system by the Massa
chusetts cities receiving water therefrom are included
in Table 15 with the other payments of those cities
for the expenses of the water supply systems.
The payments for expenses of the different classes
of enterprises included in Table 15 under the heading
" AH other enterprises" are shown separately in
Table XXX.
velopment; Charleston, S. C, West End improvement,
$701, powder magazine, S40; New Britain, Conn., ice
plant; Augusta, Ga., canal; Davenport, Iowa, levee;
Jamestown, N. Y., gravel pit; Winston-Salem, N. C,
abattoir; Madison, Wis., quarry.
TABLE 16.
Municipal service enterprises.—Under the designa
tion "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 enterprise. They
include such enterprises as municipal electric light
plants, municipal garages, asphalt repair plants, highPAYMENTS FOE EXPENSES FOB—
Table
pressure fire systems, heating plants, municipal repair
City
num
Miscella
City
Toll
shops,
and municipal printing offices. Some of these
ber.
Ferries.
neous.
farms.
bridges.
enterprises perform services or supply materials for a
single department or office, and others for a number
$1,517,390 $416,214 $28,093 $2,050,383
Grand total..
of different offices or departments. Two different
13,313
1,517,390
Group I....
379,573
1.835,729
Group n . . .
methods of accounting for tho operating expenses of
158,289
Group III..
1,728
14,812
5,497
Group IV..
these enterprises are in use. One of these methods is
41,294
13,281
31,144
Group V—
to treat such an enterprise as a separate department,
GROUP I.—CITIES BATING A POPULATION OF 600,000 AND OVER IN 1116.
and its costs of operation as those of other departments.
The second method is to distribute the expenses of the
$1,246,868 $379,573
$1,812
New York, N . Y .
270,522
11,531
Boston, Mass
enterprise to the departments or branches of the city
government for which the enterprise performs tho serv
GROUP II.—CITIES HAVING A POPULATION OF 800,000 TO £00,000 IN lfl«.
ice or to which it supplies materials. To permit the
compilation of comparablefiguresfor the costs of such
$1,205,185
12 San Francisco, Cal
503,877
16
services as street lighting and high-pressure water serv
126,667
19 Seattle, Wash
ice, the Bureau of the Census treats all of these enter
GROUP HI.—CITIES EATING A POPULATION OF 100,000 TO 300,000 IN lfl«.
prises as if the latter method of accounting had been
followed by the several cities.
22
$137,0M
24 Denver, Colo.T.
782
Table 16 sets forth tho expenses and receipts of these
30 Oakland, Cal
20,413
enterprises as they might be briefly summed up if tho .
GROUP IV.—CITIES BATING A POPULATION OF 60,000 TO 100,000 IN 1110.
accounts of the cities with such enterprises were kept
as distributing accounts for assigning the costs to the
104
$741
departments
or branches of the city government for
110 Covington, Ky
J.
$5,497
120 New Britain, Conn
987
which
the
service
was rendered. This method of treat
123
$14,812
ment has been followed in the annual reports for years
GROUP V.—CITIES HATING A POPULATION OF 90,000 TO 60,000 IN IMC
later than 1908; in the earlier reports municipal service
enterprises were treated substantially as were public
128 Augusta, Ga
$10,166
129 Davenport, Iowa..
305
service
enterprises.
139 Pasadena, Cal
,
$13,281
180 Jamestown, N.Y.,
16,087
In
preparing
this table the Bureau of the Census has
188 Shreveport, La...,
$2,791
treated
as
distributable
expenses all payments for
202 Newport, Kv-,
5,497
204 La Crosse,™ is
22,856
services
and
materials
whether
received from the pub
209 Winston-Salem, N. C
5,205
213 Madison, Wis..
9,531
lic or by transfer from other departments of the city.
A complete statement of such expenses would include
The payments shown under the heading "Miscella allowances for depreciation and for interest on the
neous" in Table XXX were for the following capital invested, but such data can not bo presented
enterprises.
until the cities provide more complete records of the
New York, N. Y., bus line; Boston, Mass., city rec costs of these enterprises. (A detailed statement con
ord; San Francisco, Cal., street railway; New Orleans, cerning the allowance for interest is presented in the
La., public belt railroad; Seattle, Wash., street railway; introduction to this report on page 24, under the title
Portland, Oreg., harbor pilotage and towage; Denver, "Faulty accounting for interest chargeable as outlay
Colo., irrigation ditch; Oakland, Cal., water front de or expense.")
DESCRIPTION OF GENERAL TABLES.
The variations in the procedure of the several cities
with reference to depreciation make it impossible to'
compile accurate or strictly comparable statistics of
the cost of such services as those to which the expenses
recorded in Table 16 are distributed.
As counterbalancing the payments for expenses,
Table 16 shows (1) the amounts received as compensa
tion for materials sold and services rendered to the
public incident to the performance of services to the
city, (2) the charges made to the departments and
accounts of the city for services rendered, and (3) all
undistributed expenses or undistributed profits.
Many cities other than those shown in this table
undoubtedly carry on in connection with certain
departments undertakings which might be considered
municipal service enterprises; so long, however, as
cities neither regard these undertakings as distinct
enterprises, nor keep separate accounts for them, it is
not possible to include them in any presentation of the
statistics of municipal service enterprises.
95
pendent school districts, and 3.4 per cent for other
independent divisions, including certain counties in
Groups I and II.
. The aggregate of all interest payments was
$133,046,560. Of this amount, $20,626,280, or 15.5
per cent, represents transfers or amounts of money
paid by the various divisions of the government of
the city as interest on city securities held by the sink
ing funds, investment funds, and public trust funds
for municipal uses.
From the classification of interest according to the
kind of debt obligations on which paid it appears that
89.2 per cent of the total interest payments was on
funded andfloatingdebt, 6.1 per cent on special assess
ment loans, and 4.8 per cent on revenue loans and
miscellaneous debt obligations.
The interest on special assessment loans is seldom
paid from collections of property taxes or similar
revenues but from special assessments, such assess
ments being collected in a number of annual or semi
annual installments, each one of which includes an
amount for meeting the interest on the bonds for the
TABLE 17.
amortization of which the installment is collected.
Paymentsfor interest on city debts.—In their account In such cases the property owner pays the interest on
ing for the construction of permanent properties, such the debt as well as the principal, the city neither
as water works, several cities, in accordance with the making nor losing anything by the transaction, and no
practice in commercial accounting, charge as a burden is cast upon the general taxpayer. Table 17
part of the cost of the property the interest ac does not include any payments for interest on certain
cruing during the construction period on money special assessment obligations which are issued by
borrowed for the improvement. The amounts so some cities, but which are primarily debts of the indi
charged to outlay acexmnt are included in Table 18 viduals against whom they are levied and not debts
of this report as part of the costs of the permanent of the city. When cities collect special assessments of
properties and improvements of the cities. They are this class and receive interest on deferred payments,
also included in Table 17 for the purpose of showing such interest collections are included as receipts for
the total payments of the cities for the use of credit private trust funds and accounts, which are recorded
capital. (The method of adjusting the payments in Table 21, and not as receipts for special assess
recorded in the two tables by means of contra-receipts ments, which are recorded in Table 7; in like manner
as interest transfers, which are included in Table 10, the payments for interest are included among the
has been previously explained on page 24 under the payments for private trust funds and accounts in
title "Faulty accounting for interest chargeable as Table 21 and not in Table 17.
Increase in actual and relative payments for inter
outlay or expense.")
est—On
page 18 of the introduction attention was
The interest payments of Table 17 are classified as
payments for interest on (1) funded and floating debt, called to the great increase since 1903 in the net
(2) special assessment loans, and (3) revenue loans and indebtedness of the 146 cities for which the Bureau
miscellaneous debt obligations. They are all exclusive of the Census has collected statistics for each of the
of payments made in error and later Repaid to the city, years 1903 to 1916, inclusive. One result of the great
and of payments of interest which balance amounts increase of municipal indebtedness there referred to
previously received as accrued interest on the original has been to increase the total payments of cities for
interest and the percentage which interest payments
issue of city debt obligations.
The amounts included in this table in the column constitute of all their governmental cost payments.
headed "Of other governmental units" are given in The following statement gives the per capita net
detail for the various divisions of the city governments indebtedness, per capita payments for interest, and
in the column headed " Interest" in Table 4. Of the per cent of all governmental cost payments for inter
total amount of interest payments, 93.2 per cent was est of all cities having over 30,000 inhabitants for
reported for city corporations, 3.5 per cent for inde specified years from 1903 to 1916.
FINANCIAL STATISTICS OF CITIES.
96
•
Percent
ofall
govern
mental
Net pay
ments for cost pay
interest on ments •
all classes
for
of debt.
interest.
FEB CAPITA.
YEAR.
Net In
debted
ness.1
176.62
75.56
67.57
65.84
60.63
55.42
50.66
53. OS
10.7
10.3
9.7
9.4
9.4
8.6
9.2
8.3
S3.4S
3.51
3.10
3.01
2.84
2.55
2.36
2.06
'
i For the years 1909,1911,1915, and 1916 net indebtedness represents the amount
of funded and floating debt less assets in general sinking funds only; for the other
years of this table the assets in all sinking funds were deducted.
The steady and continuous increase in indebtedness
and interest payments of all cities whose statistics are
summarized in the statement are illustrated by
Diagrams 20 and 21.
DIAGRAM 20.—PER CAPITA NET INDEBTEDNESS OF ALL CITIES FOB
SPECIFIED YEARS: 1903-1916.
e
J9I»
4tl0
1019
lilt
.10
10
so
40
•»
W%$ff%Zzfa%&
%%%%^ ^ ? % ^ g
•0
.74
n/.JiLA
''"""' <
%%&>% |
itoa
^M
1907
ItOft
Jt03
iS535SS5> W'JMZ'
■^2222
W<tt \
m
DIAGRAM 21*—PER CAPITA NET PAYMENTS FOB INTEREST OF ALL
CITIES FOB SPECIFIED YEARS: 1903-1916.
ieie
W////Ar///////S//#/M^
ists
ifii
The per cent relation between the interest payments
of all cities and the total governmental cost payments
of the same cities is graphically shown by Diagram 22,
which follows.
DIAGRAM 22.—PER CENT OF GOVERNMENTAL COST PAYMENTS FOR
INTEREST OF ALL CITIES FOR SPECIFIED YEARS: 1903-1916.
1000
i ©or fVy^//////////M,y//////^^^^^
1905 mr///'?//////////^^^^^^
1909 m
Exceptional payments far interest ly Massachusetts
cities.—On page 90 attention is called to certain pay
ments by Massachusetts cities to the commonwealth
for the maintenance of sewer, park, and water supply
systems that have been- constructed for the benefit of
the city of Boston and the adjoining municipalities
and the further payment to the state to reimburse it
for payments of interest on the loans which were made
to finance the construction or acquisition of the sys
tems. Similar payments of interest are made to the
state on the advances made by it infinancingthe cost
of changes required for the abolition of grade crossings,
and are included in Table 17 on the lines for the
several cities.
TABLE 18.
Payments far outlays.—Tho payments for outlays,
included in Table 18 comprise the 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 made to those
previously acquired or constructed, but exclusive of
payments in error for the correction of which counter
balancing amounts are later received. The payments
last mentioned are included in Table 22 under a
descriptive heading. In the case of 15 cities the pay
ments for outlays shown in Table 18 exceed the
amounts reported in Table 4 in the column headed
"Outlays" by the amount of those payments for out
lays recorded in Table 18 which were offset by receipts
from the public on outlay account, the most important
of which were receipts from the sales of real property
and from fire insurance adjustments. The "pay
ments" of Table 18 are thus the total payments on
outlay account less payments in error, while the "gov
ernmental cost payments for outlays" of Table 4 are
the payments on outlay account which increased the
value of the permanent properties and public improve
ments as a result of the cash transactions of the year.
The grand total of the payments for outlays, other
than payments in error, of the 213 cities was $287,727,986, while the governmental cost payments for
outlays, as above explained, were $287,558,668. The
excess of receipts from the public which increased
municipal indebtedness over payments to the public
which decreased municipal indebtedness, as shown in
Table 21, was $129,102,637. The governmental cost
payments for outlays over the excess last referred to
were $158,456,031. This shows that for the 213 cities
as a whole the net receipts from increase of debts were
only 44.9 per cent of the governmental cost payments
for new properties and public improvements, there
being, however, great differences among the individual
cities, as is pointed out in the text to Table 21, page 98.
After making all needed allowances for different
amounts of cash on hand at the beginning and close of
the year, and for all of the factors that should be con
sidered, it is evident that, from the comparison just
made, the majority of the cities are increasing the
value of their permanent properties and public im
provements faster than they are increasing their
debts, while in the case of a few, if any consideration
is given to depreciation, the opposite condition of
affairs exists.
The figures presented in Table 18 represent for
each city the outlays of the entire city government
DESCRIPTION OF GENERAL TABLES.
by principal divisions and subdivisions of govern
mental service. The column headed "For outlays"
in Table 4 shows the net amount of these payments
for outlays by each of the divisions of the govern
ment of the city, including school districts, counties,
and other divisions.
Payments included in the column of Table 18
headed "All other," under the general heading "Pro
tection to person and property/' were made for such
purposes as the purchase, construction, or improve
ment of combined police and fire-alarm systems,
levees, subways, and conduits for wires; retaining
walls, piling, planking, riprapping, and other struc
tures for guarding against damage by lakes or rivers;
lifeboats; and for such purposes as the permanent
equipment of electrical departments or bureaus and the
offices of recorders or registers of deeds.
The outlays tabulated in the column headed "All
other," under the general heading "Sanitation, or
Table X X X I
FBOTEC1IOKTOPEB30NAXP
PBOPEBTT.
General
govern
ment.
Total.
YEAS.
1909
1907
1905
1903
Fire
Police
depart* depart?
znent* ment.
$0.26
$0.26
$0.03
0.23 1 0.04
0.23
0.29
0.21
0.29
0.31
0.23
0.26
0.29
0.24
0.05
0.28
0.14
0.06
0.11 !1 0-21
8
1
.1
$7.19
8.35
7.61
7.81
7.26
7.07
6.39
5.74
1916
Total.
t«
All
other.
$0.08
©«.
0.19
So.
0.06
0.04
0.04
8
0.04
0.06
8 !
The proportions of outlays for the several depart
ments, as represented by the per capita payments, are
illustrated graphically in Diagram 23, which follows:
DIAGRAM 2 3 . — P E E CAPITA PAYMENTS FOB GENERAL DEPART
MENTAL OUTLAYS OF ALL CITIES FOB SPECIFIED Y E A B S : 1903-
1916.
■%--^■:
fflfeifo^
wti^mimmm
>ti» :>>w?mvmm
^
'1
BEsHHD
i t i i ti-tyyV&y- WM'&h^ 5 & * '■mm^m^<^w<^/y^sss>s^
loot
:::K:v.::v.;:;-T-:'<;-ox"V^-"!;"^'
*&*•&£'^m^m><^^y/^c<>s^>s^
%V//\\%
^<W';
1007 :3-ivvX: '•'<■•£>'•'• yW-'^'iy*'■■; " ' ■ ■ i ' - '
mmm/y^yy/^o^s<^^^SA
$ m\ m
t
mxsyM4W/x^^>^
■ -■.& t
•■&y///////s^s^<$
->s ■t ■
i
1
1
1
1905 > v'& v>:yi;£: £>-:£&£:.;. ^ v ^
IBM
' ■ ■ y f e : : v : : "?■".. <:■. ■;•.;'-.::•': ■':■.
1
i 1
jgramOHWAVt
fagSS
*SSSA toocATion
fam\
PflOTSeTON Td K M 0 N AND Mf
Wtterr
ckAMtttt MO*HTAI* AND C O M
cctio»»
SSSSS OONWWVATION Or MtMJH B O D <*•*"**• OOVf(WMO«T
■■meecAnoM
1
JAU.«THW
TABLE
19.
Summary of nonrevenue receipts,—The nonrevenue
receipts of municipalities included in this report are,
when classified with relation to the aggregate of munici
pal assets, readily separable into three principal
66412*—17
7
Sanita
Conser tion, or
vation proniotionof
of
health. cleanli
ness.
$0. OS
0.08
* Includes municipal service enterprises.
* Detail not available.
* Included In the column headed "Sanitation, or promotion of
;»*• mi,:V^w:MmsvmT:<-^^9^
promotion of cleanliness," were for equipment for
street cleaning, for public comfort stations, for the
drainage of low-lying lands, etc.
The outlays tabulated in the column "All other,"
under the general heading "Highways," were made
for the improvement of bays, rivers, and harbors, and
for viaducts, and in the case of cities with large area
some were made for the construction of .roads and
bridges outside of the populous districts of the city.
The total payments for outlays for electric light
plants for lighting city streets or municipal buildings
were $648,505 and those for other municipal service
enterprises were $746,510. The object of these pay
ments, together with the amounts expended, are
shown in Table 16.
Table X X X I , which follows, presents a comparative
summary of the per capita payments for general de
partmental outlays of all cities for specified years
from 1903 to 1916.
$0.14
0.17
0.19
0.17
97
o.os
$1.28
1.55
1.13
1.04
1.05
1.10
1.00
<*)
High*
trays.
|
$3.13
3.76
3.39
3.79
3.29
3.26
2.87
3.62
IDTTCA.UON
Chari
ties, hos
pitals,
and cor
rections.
Total.
SO. 20
0.28
0.22
0.24
0.24
0.20
0.11
0.13
$1.52
1.61
1.37
1.45
1.45
1.41
1.47
1.11
Schools. Libra
ries.
$1.44
1.54
ft.
1.30
1.28
1.32
$0.08
0.06
0-15
0.13
0.15
(*> J
Miscel
Recrea laneous
and
tion.
gen
eral.*
$0.41
0.41
0.87
0.56
0.58
0.44
0.53
0.57
$0.05
0.10
0.06
0.09
0.07
0.13
(*)
—
«Less than one-half of 1 cent.
• Included in the column headed "Highways/'
classes: (1) Receipts from the sales of investments and
supplies, which result in the exchange of one asset
for another; (2) receipts which increase indebtedness,
such as the receipt of money, services, materials, or
property in exchange for a debt obligation assumed or
otherwise incurred; and (3) receipts which have been
described on page 37 of the introduction, where they
have been given the designation "Counterbalancing
receipts." These three classes of nonrevenue receipts
are given in detail in Tables 20,21, and 22, respectively.
Summary of nongovernmental cost payments.—The
nongovernmental cost payments included in this
report are, like the nonrevenue receipts, readily
separable into three principal classes: (1) Payments
for the purchase of investments and supplies which
exchange one asset for another, (2) payments which
decrease indebtedness by exchanging the asset cash
for outstanding liabilities, and (3) counterbalancing
payments to which attention has been called on page
38. These three classes of payments are given in
detail in Tables 20, 21, and 22, respectively. ^
Secondary dassijicaiion of nonrevenue receipts and
nongovernmental cost payments.—Table 19 presents a
classification of nonrevenue receipts and nongovern-
98
FINANCIAL STA1 STICS OF CITIES.
mental cost payments in addition to the one described
above. This is a classification which separates the
receipts into "receipts from the public" and "transfer
receipts/' the latter class including receipts by one
division, fund, or account of the city government
from another. This classification is also applied to
the nongovernmental cost payments, which are
separated into the two corresponding classes of "pay
ments to the public" and "transfer payments."
year; or, rather, in thefirstcase the excess of the value
of supplies used over the payments for their purchase, and
in the second case the excess of payments for supplies
over the value of those charged as expenses and out
lays, substantially as has been described on page 22 of
the introduction to this report.
TABLE 21.
Receipts which increased and payments which decreased
indebtedness.—The
nonrevenuo receipts of cities which
TABLE 20.
are accompanied with an increase of indebtedness and
Receipts fr<m ike sale and paymentsforike purchase their nongovernmental cost payments which result in a
of investments.—Table 20 gives the receipts from the decrease of indebtedness are shown in Table 21. They
sale of investments and the payments for their are separated into three principal classes, those repre
purchase by the cities covered by this report, classified sented by (1) bonds, notes, and warrants issued by
as receipts and payments of (1) sinking funds, (2) the city and judgments rendered against it; (2) lia
public trust funds for municipal uses, (3) investment bilities arising from the assumption of public trusts for
funds, and for investments not held in funds, and (4) nonmunicipal uses and from private trusts; and (3)
private trust funds and public trust funds for non- liabilities arising from acting as agents for other civil
divisions. Classes (2) and (3) of receipts and pay
municipal uses.
Transfer of investments.—A considerable portion of ments are subdivided by the table into subordinate
the receipts shown in Table 20 represents (1) the groups.
receipts by the funds of the city for the redemption of
Transfer receipts and payments on debt account—The
city securities held by them as investments, and (2) receipts and payments of Table 21, in addition to being
the receipts from the sale of investments by one city classified as above set forth, are also classified as
fund to another. Receipts of the first class are bal receipts from and payments to the public and transfer
anced by payments recorded in the column of Table receipts and payments. (For the relation of the trans
21 headed "Bonds, notes, warrants, and judgments," fer receipts and payments of Table 21 to those of Table
and those of the second by payments recorded in the 20, see the text descriptive of Table 20.)
columns of Table 20 showing the payments for in
Receipts from and payments to the public on debt
vestments purchased. The total amount of the receipts account.—Receipts from and payments to the public
of the second class is relatively small as compared are the only receipts and payments relating to debt
with that of the one first mentioned.
obligations that increase or decrease the city cash. Of
The transfer payments included in Table 20 were also the 213 cities covered by this report, 65 paid the public
of two classes: (1) Payments by funds of the city for more cash for the redemption of debt obligations than
city securities purchased for investment from the they received in transactions that increased indebted
various divisions of the city government at the date ness, and thus decreased their debt obligations in the
of the original issue of such securities, and (2) pay possession of the public. The other 148 cities received
ments by one city fund for securities sold by another. more money or its equivalent in transactions increas
These; two classes of payments are balanced by ing indebtedness than they paid for the redemption of
receipts in Tables 20 and 21, substantially as set debt obligations, and for them the holdings of city
forth above. The aggregate amounts of the transfer obligations by the public increased during the year.
receipts and payments mentioned under (1) for the The fact that 65 of the 213 cities covered by this report
great majority of the cities are the same as the decreased their debt obligations to the public during
transfer payments and receipts included in Table 21, the year 1916, although during that period the 213
since for those cities there are no sales or transfers of cities as a whole received from new debt obligations
investments from one of the funds to another. For $129,102,637 more than they paid for the redemption
the few cities in which the transfers of investments are or cancellation of old ones, is one worthy of considera
made between the various funds, the transfer receipts tion by those who have come to believe that cities must
and payments of Table 20 exceed the transfer payments necessarily increase their indebtedness in ever-enlarg
and receipts included in Table 21.
ing proportions.
Receipts from the sale and payments for the purchase One hundred and forty-eight cities increased their
of supplies.—Table 20 shows the receipts from the indebtedness to the public, such increase constituting
sale of supplies, including accounting receipts for less than 20 per cent of the payments for outlays in
supplies on hand at the beginning of the year and used 26 cities, from 20 to 40 per cent in 30, from 40 to 60
during the year, and payments for supplies purchased in 32, from 60 to 80 in 21, from 80 to 100 in 20, and
during the year that were on hand at the close of the more than 100 in the following cities: Nashville,
DESCRIPTION OF GENERAL TABLES.
99
Tenn.; Houston and Austin, Tex.; Camden, Atlantic
TABLE 22.
City, and Perth Amboy, N. J.; Utica and Mount
Counterbalancing receipts and payments.—On page
Vernon, N. Y.; Wilkes-Barre and Lancaster, Pa.;
37
of the introduction definitions are given of coun
Covington, Ky.; Augusta, Ga.; Woonsocket, R. I.;
terbalancing
receipts and payments, or nonrevenue
Montgomery, Ala.; Muskogee, Okla.; Portsmouth,
receipts
and
nongovernmental cost payments re
Va.; Shreveport, La.; Columbia, S. C; and Joplin,
corded
in
revenue
and governmental cost accounts.
Mo. All of the cities whose increase of indebtedness
These
receipts
and
payments are of six general
to the public constituted more 100 per cent of their
classes
shown
in
Table
22 in the division relating
outlays increased their cash on hand during the year,
as shown in Table 3. Some of these cities increased to receipts. As the counterbalancing payments of
their cash balances and debt obligations to the public each class are in all cases equal to the receipts shown
by only small amounts, while others materially in in the several columns, the table gives only the
creased them. The cities last referred to are among aggregate payments.
Among the counterbalancing receipts shown in the
those which are needlessly burdening their taxpayers
table
are included all amounts received as offsets to
with interest payments, as has been pointed out in
outlays.
As explained on page 96, the total of
the text relating to Table 3, page 51.
outlays
shown
in Table 18 exceed such total shown
Transactions which increased ike debts of Massachu
in
Table
4
in
the
column headed "Outlays" in the
setts cities to the slate.—Attention has been called on
case
of
15
cities,
the
differences representing receipts
pages 90 and 96 to the expenditures of the com
from
the
public
.on
outlay
account in excess of the
monwealth of Massachusetts through special com
specific
outlays
against
which
these receipts would
missions and boards, by which lands were acquired
have
operated
as
offsets
had
the
outlays been suffi
and developed and structures completed for providing
cient
in
amount.
In
Tables
19
and
22 the totals of
the metropolitan district, including Boston and its
such
offsets
are
included
as
nonrevenue
receipts and
suburbs, with common sewer, park, and water sys
nongovernmental
cost
payments.
Table
4 permits
tems, and for assisting that city and others in the
the
deduction
of
the
total
of
such
offsets
from
outlays,
abolition of grade crossings. The outlays of the
because
it
is
a
summary
table,
but
Table
18,
because
metropolitan systems are recorded on the books of
it presents the payments for outlays classified by the
the commissions, which constitute part of the official
principal divisions of governmental service, does not
records of the state, but not of the cities. These
permit such deduction when the amount to be cred
payments by the state are transactions which increase
ited to the outlay account of a particular department
the indebtedness of the cities in the metropolitan
exceeds the total outlay payments for that depart
district. In like manner the advances by the state for
ment during the year.
9
the cities share of the cost of abolishing railway grade
General transfer and interdivision agency receipts and
crossings are transactions increasing local indebtedness
payments.—Table
22, in addition to giving the coun
to the state. No portion of this increase is included in
terbalancing
receipts
and payments of cities, presents
Table 21, it not being practicable to secure the data
a
statement
of
the
general
transfer and interdivision
for any accurate apportionment .of this increase in
agency
receipts
and
payments
of cities, or amounts
the several cities. The advances by the state for the
received
and
paid
by
transfer
between
the independent
cities' portion of the cost of abolishing grade crossings
divisions
or
funds
of
the
city,
including
collections of
were not ascertained, and are therefore not included
one
division
for
another
and
the
payments
to the
in any table or statement of this report.
division
for
which
moneys
were
collected.
For
the
Transactions which decreased the debts oj Massachu
majority of cities these receipts and payments are
setts cities to the state.—The financial transactions
equal, but for a few of them they differ, owing in the
which lessened the indebtedness of certain Massa
greater number of cases to the difference in the fiscal
chusetts cities for which this report gives statistics
years of the different divisions of the cities reporting
were of three kinds: (1) Payments by cities to the
such differences, so that such receipts of one year by
state for sinking funds for the amortization of debts
one division appear in the payments of the other divi
incurred for the metropolitan system of sewers, parks, sion, either in the preceding or succeeding fiscal year.
and water; (2) payments by the cities to the state of
the assessments levied upon them by the state for
TABLE 23.
the repayment of the advances made by it for the
cities on account of the abolition of grade crossings;
Summary of aU receipts, payments, and cash bal
and (3) the earnings of the metropolitan sinking ances, by divisions and funds of city government.—At
funds of the state which add to the assets of those tention has been called on page 19 of the introduction,
funds. The payments mentioned in (1) and (2) are and in the text explanatory of Table 4, to the different
included in Table 21, while those mentioned in (3) do organization of cities for governmental purposes. Ta
not appear on the city books, and are therefore not ble 4 summarizes revenue receipts and governmental
included in this report.
cost payments by the independent divisions of govern-
100
FINANCIAL STA1riSTICS OF CITIES.
ment of the cities. Table 23 presents a summary of all
receipts classified as revenue and nonrevenue and all
payments classified as governmental cost and non
governmental cost, cash balances, and date of the
close of the fiscal year for each division there shown,
and in addition it shows the receipts, payments, cash
balances, and date of the close of thefiscalyear of the
funds of each division. When the city corporation is
the only local governmental organization, the figures
for the several funds are presented immediately below
the name of the city, as in the case of New York, N. Y.
When several additional governmental divisions or
organizations are included, these divisions are shown
under the name of the city as coordinate with the city
corporation, as in the case of Chicago, 111. For cities
of the latter class the funds of each division are shown
as subordinate to the division to which they belong.
The grand total of all divisions is shown opposite the
name of the city.
As subordinate to each governmental unit, Table 23
shows those funds which are kept wholly separate from
other funds and the transactions of which are usually
recorded by city officials in independent systems of
accounts. Sinking, investment, and trust funds are,
however, always shown separately, whether the city
officials record the transactions of these funds with
other city transactions or maintain separate systems
of accounts therefor. With the exception just men
tioned, the first column of Table 23 indicates the
number of separate accounting systems or sets of
records from which data must be procured in order to
make a full report of thefinancialtransactions of each
of the municipal governments. A large number of
funds, as in New Orleans, La., and Louisville, Ky.,
indicates that many municipal transactions are not
under a central accounting control, and that account
ability is divided among several officials. Judging
from the experience of the commercial world, it is
believed that the best financial administration is
possible only when all financial transactions are
brought within one accounting system and when one
official is given the power and held responsible for its
proper conduct. In Washington, D. C., the Federal
Government shares the administration and the cost of
municipal affairs with the District government, which
fact in part accounts for the large number of funds in
that city.
The term "general treasury" is applied to the
principal city funds other than investment, trust, and
sinking funds over which the city auditor or comp
troller exercises authority. The term "cash in
transit17 is the designation of cash which has been
entered on the books of one department as paid to
another and shown as paid by the treasurer but has
not been recorded on the books of that other depart
ment as received. Cash in transit is reported only in
the case of funds having the same date for closing
their fiscal years.
Receipts are here classified as revenue and nonrevenue, and payments as governmental cost and
nongovernmental cost. In reports of this series for
years prior to 1915 the tables corresponding to Table
23 of this report carried only total amounts in the
columns for receipts and payments.
Date of dose of fiscal year.—The table shows wide
differences in the dates on which the fiscal years close.
These differences complicate the work of compiling
comparable statistics. Not only do the different
cities close their fiscal years on many different dates,
but often the fiscal years of the units of the same city
and of their funds and accounts close on different
dates. It is evident then, that the statistics for a
large number of cities will involve fiscal years ending
on many different dates.
A uniform date for the close of thefiscalyears of all
divisions, funds, and accounts of cities would greatly
facilitate the compilation of comparable municipal
statistics. Several states have statutes providing
for such a uniform date for their cities, and the enact
ment of similar laws can not be too strongly urged.
The city corporation is the principal governmental
unit of every city, and in many cities it is the only
municipal unit. Of the 213 cities of the United States
for which reports were secured, 123 closed thefiscalyear
of the general treasury of their city corporation on
December 31. In 10 states having more than one
city of over 30,000 inhabitants, all of these cities
closed their fiscal year on December 31, those states
having an aggregate of 42 such cities. These states
are Colorado, Georgia, Indiana, Kansas, Louisiana,
Minnesota, Ohio, South Carolina, Utah, and Wash
ington. In no other state having more than two
cities of over 30,000 inhabitants do all of them close
their fiscal year on the same date. Of the 90 cities
closing their 1916 fiscal year on dates other than
December 31, 24 closed such year on June 30, 13 on
March 31, 2 on April 17,13 on April 30, 9 on Novem
ber 30, 5 on February 29, 7 on September 30, 2 on
January 3, 4 on January 31,3 on May 31, 2 on August
31, and one each on January 2, February 28, April
10, May 1, June 1, and December 5.
TABUE 24.
Sinking funds of two distinct types.—Table 24 pre
sents a summary by cities of certain transactions of
sinking funds, the amounts of their assets being pre
sented in Table 26. Sinking funds are of two classes,
those with and those without investments. The
cities with funds of the first class number 144, and
those with funds of the second class number 44.
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 their maturity, or for
the redemption of serial or other bonds maturing in
DESCRIPTION OF JENERAL TABLES.
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
addition to the purpose mentioned, although not all of
either class are so used. The revenues of municipal
sinking funds comprise (1) the amounts annually
appropriated by the city corporation and other
governmental units for sinking fund purposes, and
(2) certain city revenues that have been permanently
set apart or pledged for such purposes. In addition
to the revenues mentioned, nearly all sinking funds
of the first class also receive interest on their invest
ments. Funds of the second class, as a rule, expend
the greater portion of their revenues during the year
in which received, while the revenues of the funds
of the first class are accumulated wholly or in part
from year to year and expended at the maturity of the
various bond issues. The sinking funds the transac
tions of which are reported in Table 24 and the as
sets of which are shown in Table 26 received as interest
and rents on their investments an aggregate of
$21,124,341, an amount equal to 3.15 per cent of the
assets on hand at the close of the year. The funds of
the first class mentioned above must have secured a
higher percentage than this, while those of the second
class secured a lower rate, although the data were not
obtained for an exact computation in either case.
In some states cities borrowing money on long-term
bonds are required by statute to maintain sinking
funds with investments, and in a limited number of
v states cities under these statutes are further required
to maintain a separate fund for the amortization of
each bond issue. In states without such laws a city
can, at its discretion, maintain either type of sinking
fund, or can, if it chooses, meet maturing debt obliga, tions without the maintenance of a sinking fund. In
both classes of states an increasing number of officials
are becoming convinced that it is financially inadvis
able to maintain sinking funds with investments and
are advocating sinking funds of the second class or
the issue of serial bonds so maturing as to obviate the
necessity of any kind of sinking fund. It is to be
noted in this connection that of the 25 cities with no
sinking funds in 1916 the majority reported no funded'
obligations other than serial bonds.
Transactions of sinking funds.—Table 24 presents a
summary of thefinancialtransactions of all the sinking
funds of the 188 cities having such funds at the close of
the fiscal year 1916. The table thus includes trans
actions of sinking funds not only of the city corporation
but of all the divisions of the government of the city.
The receipts of these funds are tabulated under five
headings, and the payments under four. Of the five
headings for receipts, two are for revenue and three
for nonrevenue receipts. The receipts from revenues
are of two distinct classes: (1) The earnings of the
funds, which consist of rents and interest on invest
ments and interest on cash deposits in bank held as
101
sinking fund assets, and (2) other revenue receipts.
The latter receipts in turn are of two distinct classes,
the first being revenues from specific sources which
are pledged for sinking fund purposes, and the second
the general property tax appropriated for sinking
fund purposes, which are paid directly to the sinking
funds and never pass through the general treasury.
The cities reporting the latter class of receipts, as a
rule, have sinking funds under the control of sinking
fund commissions, and for most of them the taxes are
collected by the county rather than by the city
corporation.
Of the total amount reported in Table 24 as receipts
from other revenues, $18,234,603, or 49.3 per cent,
was reported for New York, N. Y. The net revenues
thus reported were all pledged by charter or other
provision for sinking fund purposes for the redemption
of particular classes of bonds or of city debt obliga
tions in general. The revenues thus received, which
were distinctly pledged for sinking fund purposes in
New York; N. Y., in 1916, were: Special assessments,
$33,531; business licenses, $280,918; fines and pen
alties, $716,908; major privileges, $539,343; minor
privileges, $161,860; rents of miscellaneous property,
$271,166; stenographers1 fees, judicial, $31,519; reve
nue of water supply systems, $8,514,146; revenue of
public markets, $271,252; revenue of docks and slips,
$5,204,639; income from ferries, $1,014,849; rapidtransit rents, $513,872; and interest on bank deposits
not assets of sinking funds, $680,600.
The sinking funds of 82 cities reported payments
for interest or expenses, or both interest and expenses,
which aggregated over $10,000 each. In some cities
the sinking funds are charged with the duty of meeting
interest payments on a part of the municipal debt, but
the smaller amounts shown under that heading are in
most cases payments of the expenses of managing the
sinking funds.
The receipts shown under the heading "From issue
of debt obligations" represent the receipts by the
sinking funds from the issue of debt obligations that
were issued through the sinking fund authorities
rather than from the general city treasury. They also
include certain small amounts of warrants drawn by
the sinking fund authorities that had not been cashed
before the close of the year and premiums on bonds
issued from the general treasury that were specifically
dedicated for sinking fund purposes. The amounts
shown in payments under the heading "For redemp
tion of debt" represent the amount of city debt
obligations that were redeemed directly through the
sinking funds. Many cities having sinking funds do
not, however, redeem their debt obligations by their
sinking funds directly, but instead transfer cash to the
city treasury, which reports all payments for the
redemption of debt. These different methods of ad
ministration relative to the redemption of debt render
it impossible to compile comparable statistics of debt
102
.FINANCIAL STA1 ISTICS OF CITIES.
transactions from sinking funds alone, complete state I In some cities the public trust fund cash, although
ments requiring a combination of the transactions of applicable only to the specified purposes of the trusts,
has been merged with the general city cash, and the
these funds with those of other funds of the city.
The receipts shown in the column headed "Prom transactions are not as clearly set forth on the books
other sources" in large part represent receipts from the as would seem essential to correct administration and
sale of investments by the sinking funds, and in like accounting. In the majority of cities, however, the
manner the payments included in the column headed transactions are properly recorded and kept entirely
"For other objects" are those made by the sinking distinct from the ordinary municipal transactions and
accounts.
funds for the purchase of investments*
Transactions of public trust funds for municipal
Many cities, especially those reporting no receipts
from revenue in Table 24, make no specific provision uses.—The acceptance by a city of donations and be
for sinking funds other than that included in the quests for municipal uses acta as an appropriation
annual appropriation. In such cities the moneys re thereof, and the money or wealth so received, if
ceived by the sinking funds other than from the sale accounted for in a legal sense, would be shown in the
of investments and interest thereon are by general accounts or reports as "appropriated." To distin
transfer from the city treasury. In like manner many guish such appropriations from the ordinary govern*
cities which appear in the table with no payments for mental appropriations, they are usually set apart in
the redemption of debt made no direct payments special funds denominated "public trust funds."
through,their sinking funds but transferred their cash Cash and other wealth in these funds constitute gov
to the general treasury, which made payments for ernmental assets. The municipal purpose most often
debt redemption. Table 24 does not show the aggre subserved by trust funds for municipal uses is that of
gate of either the receipts or payments of the sinking providing pensions for policemen andfiremenwho have
funds by transfer, but only the excess of the'one over suffered disability or have completed a specified term
the other.
of service, and gratuities for the families of those who
The last two columns of the table show the amounts have died in the service. The pensioning of teachers
by which the aggregate assets of the sinking funds is rapidly growing in favor, 50 of the 213 cities report
ing public trust funds for this purpose in 1916. • A
increased or decreased during the year.
number of cities, for the most part in Eastern states,
TABLE 25.
reported public trust funds for the care of the poor
Public trust funds far municipal and nonmunicipal and the defective classes, such as the support of or
uses.—Cities frequently receive donations and be phans' homes, assistance to poor children, mainte- t
quests for what the statutes and court decisions have nance of a free dispensary, loans, excursions for poor
denominated "charitable uses." In most cases the children, and purchase of shoes for indigent school
purpose of the donation or bequest is to extend aid in children.
certain directions in excess of what the city is accus
Of the 213 cities covered by tho present report, 173
tomed to provide on its own account. In a smaller reported public trust fluids for municipal uses, with
number of instances the donations or bequests are to total receipts of $10,692,267 and payments of
be applied to purposes which are other than municipal 811,712,635. The largest amount received by tho
in their nature and for which the city can not make public trust funds of any one city was $3,090,330 in
appropriations.
Philadelphia, Pa., followed by Chicago, 111., with
Public trust funds of the class first mentioned are $2,149,463. The largest payments by such funds in
established for charities, education, pensions, and any one city amounted to $4,911,431 in New York,
other public benefits; and those of the second class for N. Y., of which $4,909,758 was for pensions, followed
"charitable uses" for which the city can not make by Philadelphia, Pa., with $1,821,600, principally for
appropriations, but the administration of which may the support of Girard College, an institution for
legally be entrusted to municipalities as constituting orphan boys.
convenient agencies for accomplishing the desired end.
Public trust funds for educational purposes were
Funds established for city uses are termed public found in considerable numbers, especially in Wash
trust funds for municipal uses, while those established ington, D. C; Boston and Cambridge, Mass.; Chi
for purposes other than municipal in their nature and cago, HI.; Cincinnati, Ohio; and Philadelphia, Pa.
for which the cities can not make appropriations from These funds were usually for books, medals, prizes,
revenues, are designated public trust funds far non~ or scholarships.
municipal uses. In the case of the greater number
The diverse objects for which public trust funds
of these funds the income alone is available for the for municipal uses are applied may be judged from
purposes for which the funds are created; but in the the following examples found among the funds for
case of a few both principal and income may be ex miscellaneous objects: Immigrant relief; medals and
pended.
I prizes for inventors, policemen, firemen, and school
DESCRIPTION OF GENERAL TABLES.
children; loans to artisans; street* cleaning, lighting
and repairing; Pasteur or other treatment for hydro
phobia; music for the public; trees in parks; public
celebrations; drinking fountains; buildings; and ob
servatories.
The revenues of trust funds from taxes, fines, and
forfeits are a part of the revenues of cities derived
from the exercise of the general powers of govern
ment. The aggregate of these revenues included in
Table 25 is $1,230,736. If these taxes and allied
revenues were not included in the statements of tax
receipts in Table 7, those receipts would not be com
parable between cities; and if the attempt were made
to show the provisions for pensions, schools, libraries,
or charities, without taking into account the pay
ments included in Tablo 25, or if the attempt were
made to make comparisons between cities with refer
ence to the payments by them of pensions, and such
comparisons were based on the fund reports sum
marized in Table 25, the results would not be satis
factory, because some portions of the data for cor
rect comparison would be wanting; hence the neces
sity, as pointed out on page 20 of the introduction
under the title "Accounting for administrative funds,"
of basing all comparable statistics of cities upon a
combination or consolidation of the reports of all
administrative funds.
The receipts of the trust funds for municipal uses,
covered by Tablo 25, from rents and interest on in
vestments aggregated $5,405,156 for 1916, an amount
equal to 6 per cent of the assets at the close of the
year, as given in Table 26.
Table 25 is presented as an exhibit of transactions
already included in the preceding tables, and is de
signed to show in connection with the other tables
the character of the transactions of those funds of
title several cities, and something of the relation of
the amounts here included to the aggregate of which
they form a part. It gives the total payments of
the several cities for pensions and gratuities through
their public trust funds for municipal uses. A com
parison of the figures of the table with those shown
in Division X of Table 12 will show the amounts of
pensions and gratuities paid by some cities directly,
without the agency of these funds. This table also
gives the payments by these funds for schools and
libraries.
TABLE 26.
Amount of specified assets and value of public prop
erties at close of year.—Table 26 shows the cash of
the cities in their general funds, the cash and invest
ments in their sinking and investment funds, public
trust funds and private trust funds, as well as the
value of certain other public properties. If a city
is to present a complete balance sheet it must include
therein statements of the amounts that will probably
be collected from assessed but uncollected taxes and
103
special assessments, of accrued interest on invest
ments held, and of certain contingent assets that
have a monetary value. No effort is here made to
present exhibits of the assets or resources mentioned,
however, for the reason that but very few cities of
the United States make such statements of all their
assets, and of these few only a limited number make
any allowance for revenues that may prove uncol
lectible.
Thefiguresin the last column of Table 26 represent
the total value of the public properties, which is
shown in detail in Table 27. The term "public
properties/1 as here used, comprises the land belong
ing to the city and used for municipal purposes,
together with all the structures upon such land, in
cluding 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 enterprises operated by the city.
The assets shown in Table 26 are classified accord
ing to the fund of which they form a part and to the
character of the security or other investment held.
Assets of sinking funds.—The character of the sink
ing funds, the assets of which are presented in the first
group of the columns of Table 26, has been fully set
forth in the text accompanying Table 24. Of the 188
cities reporting sinking funds with assets, 76 reported
city securities as their only asset other than cash, 9 re
ported other investments but no city securities, 59 rer
ported both city securities and other investments, and
44 reported cash as their only asset at the close of the
year.
At the close of the fiscal year 1916 the aggregate as
sets in the sinking funds reported equaled 19.3 per cent
of the total indebtedness of the 213 cities covered by
this investigation.
Assets of public frost funds for municipal uses.—The
text accompanying Table 25 contains a condensed
statement of the character and purposes of the funds
the assets of which are tabulated in Table 26 under the
generalheading " Assets in public trust funds for munic
ipal uses."
Certain funds, although in their origin and nature
more nearly allied to administrative funds than to
trust funds, axe assigned.to the latter class in accord
ance with the general usage of American cities. These
funds, mostly pension funds, are supported to a con
siderable extent by appropriations and by certain
kinds of municipal revenues'assigned to them by stat
ute, charter provision, or ordinance.
At the close of the year 1916, 176 cities had public
trust funds for municipal uses. Of these, one city re
ported funds holding no investments other than city
securities, and 24 reported funds holding no invest?
ments.
Assets of investment funds and value ofmisceUarieous
investments.—Under the heading "Assets in invest-
104
FINANCIAL STA1[ISTTCS OF CITIES.
ment funds and miscellaneous investments'1 are shown
(1) all assets of funds with investments other than
sinking and trust funds and (2) all interest-bearing se
curities and investments other than those of the funds
mentioned, including real property used for purposes
other than the uses of the departments and enterprises.
Although the term "investment fund" is seldom, if
ever, employed by city officials, it seems to be an ap
propriate designation for the class of funds first men
tioned. The value of real estate incidentally acquired
and yielding little otr no income is included under the
given heading as a miscellaneous investment. In some
instances the assets in investment funds consist of
bonds or stocks acquired by the city in consideration
of financial aids or grants to railroads or other publicservice corporations; in a few instances they consist
of real estate held for the purpose of securing rents or
the profit that may result from an increase in value;
in other cases they consist of bonds or mortgages re
ceived in exchange for real estate and held as invest
ments awaiting maturity or a favorable market.
In a majority of the cities reporting investment funds
or investments, the invested assets are comparatively
small. In some instances they are doubtless of a tem
porary nature, being held merely for a favorable op
portunity to dispose of the securities or real estate,
when the proceeds are to be returned to the general
treasury. In some cities permanent investment funds
are established to enable the cities to carry their own
fire risks on municipal buildings, an amount equal to
the premiums usually charged by the fire insurance
companies being set aside each year for the creation of
a fund from whichfirelosses may be paid as they occur.
Some of these insurance funds are built up by the an
nual appropriation of considerable amounts until the
assets reach a prescribed maximum. Such funds are
usually invested in profitable securities and are here
classed as investment funds. Funds provided for the
purchase, construction, or the equipment of buildings
or other municipal permanent properties which, ac
cording to the practice of some cities, are invested dur
ing a period of accumulation, are here also treated as
investment funds.
Of the 213 cities covered by the investigation for
1916, 82 reported investment funds or miscellaneous
investments, their assets aggregating $291,618,538.
Assets of public trust funds for nonmunicipal uses.—
These are city funds, the income of which is devoted
to purposes that are not municipal and for which the
municipalities do not make appropriations. In Mas
sachusetts 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 andreportsof public indebtedness.
Assets of private trust funds.—-In certain cases cities
receive and hold money under conditions which cre
ate private trusts. The trusts of this kind most fre
quently met with in the financial administration of
cities concerns the estates of deceased persons held in
trust for unknown heirs, or moneys deposited as guar
anty of contracts. Sometimes the moneys held
under these private trusts are set aside in special
trust funds, and sometimes they are represented by
private trust accounts. Private trust funds are dis
tinguishable from private trust accounts by the
method of caring for the cash received in trust.
When cash is received in trust for a given person or
corporation and is deposited in trust for such person
or corporation, a special fund is created, to which is
here given the designation "private trust fund;1'
while if the cash is debited to the general city fund and
an account is opened for it on the city books, the
account is here spoken of as a "private trust account."
In a number of cities but little attention is given to the
proper recording of transactions affecting private
trusts, the receipts and payments frequently being
entered upon the books as ordinary city revenues and
expenses.
In Table 26 the assets in public trust funds for nonmunicipal uses and in private trust funds are shown
together, their aggregate being $15,542,644.
TABLE 27.
Value of properties employed or held for specified pur
poses.—The value of all permanent public properties
except those in funds with investments is shown in
Table 27, in which for convenience of treatment those
properties are classified as "Land, buildings, and
equipment of general departments,19 "Land, buildings,
and equipment of municipal service enterprises,19 and
"Land, buildings, and equipment of public service
enterprises.1' Most of the properties included under
thefirstand second headings are essential to the conduct
of municipal affairs and are unproductive; that is, any
income that may be derived from them is merely inci
dental. The properties of public service enterprises
are productive; that is, they are designed to furnish
an income approximately equaling or exceeding the
cost of operating and maintaining them.
Valuation of municipal properties.—The importance
of carefully and accurately estimating the value of
public properties is very imperfectly appreciated by
many city officials. The amounts given for some
cities represent the book value of lands and buildings
equal to their original cost less depreciation and plus
improvement and appreciation, while for others the
DESCRIPTION OF
ENERAL TABLES.
105
valuation given is only an estimate. The result is
Value of properties of municipal service enterprises.—
that the valuations of public possessions for different Of the total valuation reported for properties of mu
cities do not furnish absolutely reliable data for com nicipal service enterprises, amounting to $23,304,418,
parisons.
52.9 per cent, or $12,325,200, represents the value of
The valuation of properties employed in public electric light systems. The other enterprises of this
service enterprises has received more consideration type, for which valuations are shown in Table 27, are
from city officials than that of any other class of pub those for which thefinancialtransactions are given in
lic properties, yet the need of still more exact and sys Table 16. Electric light systems were reported by 23
tematic valuation for accounting purposes is almost cities; Chicago, III., reported $6,051,319, or nearly oneuniversal. Wide differences exist in accounting usage half of the total value of such properties, while Detroit,
with respect to depreciation and with respect to the Mich., came next with a valuation of $3,198,855, or
inclusion of the franchise or privilege value of a public 26.0 per cent of the total.
utility enterprise with the physical value of plant and
The valuations reported for Nashville, Tenn., and
equipment. A closer approach to uniformity of Richmond, Va., were $639,589 and $642,498, respect
method is needed to make the financial statement of ively. The other municipalities operating electric
an enterprise in one city comparable with that of a light systems as municipal service enterprises were
similar enterprise in another. Only in case of such Pittsburgh, Easton, and Nonistown, Pa.; Milwaukee,
uniformity can the figures concerning an enterprise Wis.; Fort Worth and Galveston, Tex.; St. Joseph, Mo.;
in one city be clearly intelligible to those in charge of a Springfield, Decatur, and Aurora, III.; Little Bock,
similar enterprise in another city,' so that the experi Ark.; Topeka, Kans.; Kalamazoo and Grand Rapids,
ence of one may be made available to all. Further, Mich.; Wheeling, W. Va.; Newton and Brookline,
more regard should be given to the importance of a Mass.; and Perth Amboy and Orange, N. J.
full and careful consideration of all factors affecting
The high-pressure fire system in New York, N. Y.,
the present value of municipal possessions; not only was valued at $8,388,704; that in Detroit, Mich., at
that the valuations of such properties reported for one $1,205,492; and that in Toledo, Ohio, at $320,000.
city may be comparable with those reported for an Other cities which reported high-pressure fire systems
other, but as an aid to the keeping of a complete ac included their valuations with those reported as fire
count of operating costs and a means of assuring hon department or water supply system properties, and a
est and prudent administration of the public re segregation was not practicable.
sources.
In many cities the importance of special and careful
The director of finance of the city of Cleveland, valuation of property of this kind is evidently over
Ohio, issues annually a complete asset statement for looked. The usefulness of statistics of city enter
all departments. The valuations are based upon a prises depends—no less for this class of enterprises
recent physical valuation of all properties belonging to than for public service enterprises—on frequent and
the city. The statement on page 106 is a reproduction, exact valuations of the city property employed, for
by permission, of page 120 of the latest report, and only on the basis of such valuations can statistics be
presents a complete statement of assets for the Division compiled which will have any great value for purposes
of Water. If similar statements were prepared by all of comparison.
cities, a comparison of departmental values would have
Value of properties of public service enterprises.—Of
much greater significance than is possible from data the total value of public service enterprises, 73.3 per
now available.
cent represents the value of water supply systems, 14.8
Value of properties of general departments.—Of the per cent, the value of docks, wharves, and landings,
valuation reported for departmental properties, and 11.8 per cent, the combined value of electric light
amounting to $2,734,870,791, $1,263,279,877, or 46.2 and power systems and gas supply systems, markets
per cent, represents the valuation of properties em and public scales, cemeteries, and crematories, and
ployed in recreation, such as parks, zoological and miscellaneous enterprises of minor importance included
botanical gardens, playgrounds, and art galleries and under the title "All other" in Table 27.
museums, more than one-half of this amount being
Electric light and power systems and gas supply sys
reported by New York, N. Y. Next in order of value tems operated by the cities reported were valued at
come schools, with a valuation of $750,074,115; gen $37,098,333. The valuations appearing in this column
eral government buildings, with a valuation of are those of electric light and power systems, except
$232,651,208; and properties of charities, hospitals, the amounts shown for Richmond, Va., Duluth, Minn.,
and correctional institutions, with a valuation of and Wheeling, W. Va., $906,160 of the amount shown
$149,277,636. Of the total valuation for schools, for Holyoke, Mass., and $252,344 of that shown for
$127,862,114, or 17 per cent, was reported by New Hamilton, Ohio, which represent the valuation placed
York,N.Y.
upon the gas supply systems operated by those cities.
FINANCIAL STATISTICS OF CITIES.
106
OF WATER
BALANCE SHEET
January, 1, 1916, compared with January 1, 1915
101T-DIVIS1ON
i
1
1
Code
Nornber
1
]
IX-
1
January 1* 1015
J a n u a r y 1» 1M6
ASSETS
LAND;
1
It
Filtration Plant—KlrtJand Station ...»
— [
111.100,00
83,555.70
180,134.29
1 190,000.00
39,000.00
4.000.00
401,608.80
. 32,088.13
127,427.00
8,372.00
141,100.00
5,775.00
250,008.10
111.100.00
83,555.70
189,800.00
190,000.00
39,000.00
4,000.00
'408,113.22
127.427.00
8,372.00
141,100.00!
6,775.00!
250,148.10
1,574.169.02 —
1.558.391.02J
1 X~ 2
1 Y- 1
137.134.31
BUILDINGS:
i
31.090.12
3.793.8*
16,340.71
. 1.514.95
2,011*96
967.524.2*
RESERVOIRS.
J
I T- 3
11
*5
I
*>
1
1
1
1
io
U
*5
1*
1
1
AQUEDUCTS AND WELLS:
EQUIPMENT.
1
|
20.321.43
1.939.43
1.037.837.25
3,843.07
1.101/49
23,229.16
17,369.26
125.827 84 1
32.460.02 +
2,411,688.52 +
1,-285,886.60 +
47U7 1
556.117.71 1
844.832.11 1
+1,239,893.14 1
32.403.04 1
17,364.738.86 +2,939,365.99 1
2,613.26 1
465.057 29 +
10.441,660.66
269,748.77 H-
20.304.104.85
CASH:
+
20,174.66
1,845.69
1,161.685,52
3,853.64
1,101.49
23.544.95
16,351.50
85.465.44
7,914.736.49
1,022,716.88
347.00
10,782.05
160.804,00
1
18,251.25
302,151.81
ACCOUNTS RECEIVABLE . . v . . . . . . . .
154.782.76 1
300,489.80
11.681.S53.70
1 ^
812,741.48 +
136.506,13
16,395.18
32,507.19
2.967,806.23
2,130,718.71
£444.237 60
1.031,809.89
522.33
10.445.17
163.290 98
25,606.64
22
15.778.00 1
1.240.22 I
175.622.04
71,966.45
172,196.05
70,591.76
135,670.38
135,757.78
12.10L67
526.317 64
11 U*
1l *-1
135.894.09 +
58,705.73
162,665.20
390,704.63
735.54
1,868.55
96.997.06
80,822.49
3,878.34
14.832.75
1,531.19
300,527.09
173,354.07
386,366.96
699.41
1.825.08
[
1 y- 3
Increase + 1
| Decrease*-* |
467,670.55
558.741 65
732,414.39
155.122.30
J 1.476.355.46
1,291,156.04
1.631.477 76 L .
324.20
1.325.695.93]
129.20
1.064.763.98 +
23^88^51.871
20.52IM 67.00
340,321 72 1
260,931.95 1
+ 2,862,734.48 1
DESCRIPTION OF GENERAL TABLES.
The several items constituting the group of miscel
laneous public service enterprises included under the
title "All other" in Table 27 axe shown in Table
X X X I I , which follows.
Table X X X I I
Value.
CRT, CITY NUHBZB, AND
Total-
1103,848,063
Bridges..,
66,999,832
OTT, CUT NUMBER, AND
ENTEBPBISK.
Value.
New Castle, Pa, (155).
Auburn, N . Y . (172)...
Canals
,
S65.O00
90,316
4,052,723
Newark, N . J . (15).,
Augusta, Ga. (128).,
City farms
1,937,723
2.115,000
1,125,866
New York, N , Y.m
Covington. Ky.'.(110)
Shreveport, L auOHQ
..
Newport, Ky. (202).La Crosse, Wis. (204)
66,405,625
38,000
325,000
46,000
185,207
Public halls...
9,880.358
San Diego, Cal. (123)..
Pasadena, Cal. (139)..
264,000
1,125,400
396,776
2,000,000
Street railways...
6,023,181
San Francisco, Cal. (12)..
Seattle, Wash, (19)
5,500,000
523,181
Philadelphia, Pa. (3).
Pittsburgh, Pa. ( 8 ) . . .
Buffalo, N . Y . (11)..
San Francisco, Cal. (12)..
Cincinnati. Ohio (14)....
Newark. N . J . (15),
Portland, Ores. (22)....
Indianapolis, Ind. (23)..
Rochester, N . Y . (25).
St. Paul, Minn. (27)...
Oakland.CaU30)....
Toledo, Ohio (31)
Omaha, Nebr. ( 3 4 ) . . . .
Richmond. Va (36).-*.
Dayton, Ohio (45)
Houston, Tex. ( 5 6 ) . . . .
Springfield. Mass. (62).
Lawrence, Mass. (66)..
Peoria. Hi. (90)
Wichita. Kans. (04)....
Portland, Me. (101)....
Canton, Ohio (106)..
Chattanooga, tenn. (107).
Saginaw, Mich. (115)
Little Rock, Ark. (116)...
Fltchourg. Mass. (153
Lansing, Mich, (161).
Charlotte, N . C . (162)
Knoxville, Tenn. (166)*.
Fresno, Cal. (187)
Austin, Tex. (100)
Subways for pipes and
wires
Philadelphia. Pa. (3)
Baltimore, Md. (7)...
Utica t N.Y.(78)
Erie, Pa. (85)./.
Binghamton, N . Y. (118)...
New Britain, Conn. (120)...
Pasadena, Cal (139)........
214,763
285,000
130,000
500,000
672,000
192,280
425,000
991,873
30,000
150,000
74,000
20,000
520,203
873,500
Ferries...
New York, N . Y . ( l ) .
Dispensaries:
Charleston, S. C. (104).
Columbia, S.C. (189):.
City record:
Boston, Mass. (5)
Belt railroad:
New Orleans, La. (16)
Water and sewer pipes:
72,000
215,272 New Orleans, La. (16)
Towage and pilotage:
,
280,451 Portland, Oreg.(22)
Irrigation
ditch:
130,700
105,000 Denver, Colo. (24)
Water front develop
5,000
ment:
Oakland. Cal. (30)
Municipal organ:
Portland, Me. (101)
West End Improve*
20,140
ment:
85,000 Charleston, S. C. (104)
(*)
Ice plant:
100,000 New Britain, Conn. (120)..
2,000
Levee:
5,713.287 Davenport, Iowa (129)
Sand and gravel pit:
406,927 Jamcstown,N. Y. (ISO)....
Abattoir:
4,641,410
140,712 Winston-Salem, N . C. (209)
112.302
21,320 Madlson^Tvis. (213)
Market and armory:
160,300
75,000 Portsmouth, Va. (164)
i
1916
1915
1913
1911
Amount.
Per
capita.
33,318,791,939
3,168,756,108
2,747,908,912
2,558,745,024
$112.22
109,86
97.62
95.52
TEAS.
1909
1S07
1905
1903
Amount.
Per
capita.
32,214,639,832
1,870,299,323
1,609,159,058
1,395,709,774
888.20
80.94
72.23
66.88
DIAGRAM 24.—GROSS DEBT, AT THE CLOSE OF THE YEAR, OF 146
CITIES FOR SPECIFIED YEARS: 1903-1916.
517,866
608,000
DIAGRAM 25.—PER CAPITA GROSS DEBT, AT THE CLOSE OF THE
YEAR, OF 146 CITIES FOR SPECIFIED YEARS: 1903-1916.
892,010
30
610,200
5,000
276,810
8
<«)
1,095,800
225,000
213,788
15,000
7,102,320
60,000
114,500
5,000
170,000
75,000
34,200
8,138
42,000
• Valuation included with that of municipal buildings.
• Valuation Included with that or markets.
• Valuation included with that of docks.
• No valuation.
TABLE 28.
Gross and net indebtedness of cities.—Table 28 has
been arranged to show both the gross and net indebt
edness of the cities covered by this report at the close
of the fiscal year 1916. The terms gross indebtedness
and gross debt are here used as designations of the aggre
gate of all outstanding debt obligations, and the terms
net indebtedness and net debt are used as the designations
of the gross funded and floating debt, less the assets of
sinking funds accumulated for their amortization*
The following statement and accompanying dia
grams show for 146 cities the gross debt, total and per
capita, at the close of the year for specified years from
1903 to 1916:
TSA&.
107
40
60
100
1016 v/////^/^//////jy///mw^^^^
1016 w//j&//>my/smmrmmw//#/AW^^
1013 v////m//w/ww//sy///^^^^^
1011
w//mmm'AW/sWW/m,wms?M?/^^^
1000
m>w;mm/0mzwMMW/jm:mm^
1007
'mmmmt'miMW/mw/Mmmymm
1005
Wjmy/mmsmmmmwmvmMW^^^^
1003
wm?//mrj:w/Mzwm£MW/mm:f7//,,
The terms "net indebtedness" and "net debt" as
here used differ materially from the use of the terms in
some of the preceding reports for cities having a popu
lation of over 30,000. In the reports for the years
1902 to 1908, inclusive, the Bureau of the Census
applied the term "net debt" to the total outstanding,
obligations of cities, less the amount of sinking fund
assets. The net debt so computed seldom represented
the actual net debt, because the computation did not
take account of the assets of cities provided for the
redemption of current debt, which includes special
assessment bonds and certificates, revenue bonds and
notes, warrants, and trust liabilities.
Recognizing this fact, the Bureau .of the Census in
its reports for fiscal years subsequent to 1908 applied
the terms "net funded and floating debt," "net in
debtedness," and "net debt" to the difference between
the gross funded and floating debt and those sinking
fund assets which had been specifically provided for
the amortization of such debt. In computing the net
indebtedness for the years 1912 and 1913 the total
sinking fund assets were deducted from the gross
funded and floating debt, but for the years 1909,1910,
1911, 1915, and 1916 such assets of sinking funds as
were provided for the amortization of special assess
ment debt were excluded from the calculation.
Indebtedness classified by the governmental unit by
which incurred.—In Table 28 the gross debt of the
several cities and groups of cities is first classified ac
cording to the division of city government by which
108
FINANCIAL STATISTICS OF CITIES.
the indebtedness was incurred. Of the governmental of indebtedness represented by outstanding judg
indebtedness of the 213 cities, exclusive of that of the ments, time warrants, and certificates of indebtedness
Massachusetts cities to the commonwealth, 93-2 per that do not conform to the census definition of revenue
cent was incurred by the city corporation, 3.4 per cent loans, together with the special revenue loans to be
by the independent school districts, and 3.4 per cent by redeemed from the tax levy of the succeeding year,
the other divisions of the city governments, including and all other short-term obligations where payment
for certain cities of Groups I and II that portion of has not been provided for from the proceeds of the
the debts of the counties in' which the cities were current tax levy.
The following table and accompanying diagrams
located, represented by the percentage of the assessed
valuation of the property located in the county that present for 146 cities a comparative summary of
was reported for the territory under the authority of funded or fixed, andfloatingdebt, sinking fund assets
the city corporation. The amounts reported in the and net debt, total and per capita at the close of the
column headed "Other governmental units of city" year for specified years from 1903 to 1916.
were as follows: County government, $12,189,336, in
NET DKBT.1
SDnCtNO FUND ASSETS.
Chicago, HI., $6,502,121 in Seattle, Wash., and the T a b l e X X X I I I
Funded or
total amount reported in the specified column for
fixed,
and
TZAR.
Per
Per
floating debt.
Amount.
Amount. capita.
capita.
Cleveland and Cincinnati, Ohio, Pittsburgh, Pa.,
Detroit, Mich., Los Angeles, Cal, Buffalo, N. Y., Mil
13,008,086,884 1655,179,052 $22.15 12,352,907,832 $79.56
waukee, Wis., Newark, N. J., and Minneapolis, Minn.; 1916...
2,866,006,818 620,102,406 21.50 2,245,906,412 77.85
1915...
2,490,461,618 540,454,805 19.20 1,950,006,813 69.28
1913...
park and driveway districts, $12,546,920 in Chicago, 1911...
2,305,050,142 496,230,750 18.52 1,808,828,392 67.52
1,959,162,993 422,063,594 16.81 1,537,099,399 61.21
1909...
HI., and the total amount reported in the specified 1907...
1,657,320,345 362,441,586 15.68 1,294,878,759 56.04
1,438,741,403 319,395,648 14.53 1,119,345,755 50.94
1905...
column for Tacoma, Wash., East St. Louis, Peoria, 1903...
933,004,632 44.71
1,223,101,328 290,096,696 13.90
Springfield, and Rockford, HI.; sanitary district,
1 Net debt Is funded and floating debt less aswts In general sinking funds*
$15,477,700 in Chicago, HI., and the total amount
reported in the specified column for Oakland, Cal.; DIAGRAM 26.—PER CAPITA NET INDEBTEDNESS OP 146 CITIES FOB.
poor districts, total amount reported in the specified
SPECIFIED YEARS: 1903-1916.
column for Philadelphia, Pa.; Port of Seattle,
•tiep^gp
^^mu^w^UM^^.i^^Mtutik^sgrn
$4,614,475 in Seattle, Wash., and Port of Portland,
•tit v^^w>mm'//zzmzwjzmmmjma
total amount reported in the specified column for
Portland, Oreg.; water district, $7,501,856 in Omaha,
izz^WMzvx^w^m^
Nebr., and $4,305,000 in Portland, Me.; bridge
district, $320,000 in Portland, Me.; county supervisors'
fund, total amount reported in specified column for
Rochester, Syracuse, and Troy, N. Y.; and sewer and DIAGRAM 27.—PER CAPITA SINKING FUND ASSETS OF 146 CITIES
FOR SPECIFIED YEARS: 1903-1916.
street improvement districts, the total amount re
DOLLARS
ported in the specified column for Little Rock, Ark.
10
16
1016
Indebtedness classified by character of outstanding
v/M//yW/^////^m^^/^^^^^
debt obligations.—Indebtedness classified according to 1915 v/ymtw/^mmwyf/Mm^^
1918 r
the character of the outstanding obligations is shown
mw//////////?////m^^
1911 W///M^///////V///////^^^^
in Table 28 under three principal headings: "Funded
or fixed," "Floating," and "Current." Thefirsttwo 1909 2 ^ ^ 2 % 8 5 ^ % 2 S ^
1907 7/m%ZZ%y/MV//////A^^^^
classes are not subdivided, but the current indebted
1905
ness is classified under four subheadings: "Special
mm^mmkwsz»mmmsz^mm\
1903
assessment bonds and certificates/' "Revenue bonds
w/m;w//////////m^^
and notes," "Warrants," and "Obligations on trust
account."
Special debt obligations to public trust funds.—
Indebtedness classified as funded.—Under the title Among the debt obligations included in the table as
"Funded orfixed"are tabulated those debts evidenced "Floating" are special obligations to public trust
by formal instruments which have a number of years funds. Such obligations arise when cities receive
to run and for the amortization of which no assets money for public trust purposes and convert the same
other than those of sunking funds have as yet been to general uses.
specifically authorized or appropriated. This class
Indebtedness of Massachusetts cities to the state.—
of debt includes bonds, corporation stocks, certificates, Table 28 gives the floating debt as above defined of
and other long-term debt obligations receiving various all the 213 cities covered by this report, with the
local designations.
exception of the cities of Massachusetts.
Indebtedness classified as floating.—In the column
Thti table does not include for the cities mentioned
with the title "Floating" are tabulated the amounts their debts to the commonwealth! although it includes
1 « S 2 2 ^ ^ 2 ^ £3CS^«38?^
DESCRIPTION OF GENERAL TABLES.
109
all other debts. The funded debts of the Massachu- I thus be treated as "paid'' in the appropriation account.
setts cities to the state are of two kinds: (1) Those Outstanding warrants are of two classes: (1) Un
represented by the city's obligations to the state to claimed audits, for which warrants have not been
reimburse it for the advances made for the city's por issued by the auditor because not yet called for, and
tion of the expense of abolishing railroad grade (2) unpaid vouchers, the warrants having been duly
crossingSy and (2) those represented by the obliga issued but not yet redeemed.
tions imposed on the cities by the state laws for re
In the column with the title "Obligations on trust
imbursing the state for the apportionment to the account" are tabulated debt obligations arising from
several cities of the costs of installing the metro the trusteeship of private trusts, and of public trusts
politan sewer, park, and water systems, including the for nonmunicipal uses.
improvements of the Charles River Basin.
Indebtedness classified by creditor.—Under this gen
These are municipal improvements which have been I eral heading the total gross debt included in Table 28
acquired and completed under the direction and super is separated into two classes, that which was owing
vision of the state authorities in the interest of the (1) to the public, and (2) to city funds with invest
ments, including the sinking, investment, and public
city of Boston and the adjoining municipalities.
Indebtedness classified as current.—In the column trust funds for municipal uses. In the column headed
headed "Special assessment bonds and certificates/' a "City funds with investments" is included the par
subdivision of current debt obligations! are tabulated value of all city securities held by sinking and invest
those obligations which are to be paid from special ment funds and public trust funds for municipal uses.
assessments. These obligations are represented by Of the total debt, $644,515,568, or 18.6 per cent was
long-term or short-term bonds or certificates or by held by the three classes of funds mentioned. In some
cities more than one-third of the total debt outstanding
outstanding warrants payable at a specified time.
The amounts shown in the column headed "Revenue was held by these funds, the largest portion being held,
bonds and notes'1 represent (1) short-term obligations as a rule, by the sinking funds. In the column headed
issued with the distinct pledge or general understand "The public" is included the par value of all other
ing that they are to be met from future collections of city debt obligations outstanding, including the
specified current revenues other than special assess municipal liabilities by reason of public trusts for
ments, and (2) overdrafts by the financial officers of nonmunicipal uses and private trusts.
Indebtedness classified by purposefor which incurred.—
the city. The debt obligations first mentioned have
various designations, as "revenue loans1,, "revenue A third classification of Table 28 segregates debt obli
bonds," "anticipation tax warrants," and "temporary gations of cities into debts incurred for (1) the purposes
of general departments and municipal service enter
revenue loans/1
In the column with the title "Warrants" are in prises, and (2) the purposes of public service enter
cluded the amounts of noninterest-bearing warrants, prises and investments. Of the total debt recorded in
orders, vouchers, and audits due but unpaid at the the table, 70.1 per cent was incurred for generalpurclose of the year, except so-called warrants to be paid poses and 29.9 per cent for public service enterprises
from special assessments, which are included in the and investments. The revenues derived by most cities
column headed "Special assessment bonds and cer from public service enterprises and investments are
tificates." Warrants or orders against cash derived sufficient to meet the interest accruing on the second
from special assessment loans are not themselves class of debts. Those debts, as a rule, do not rest as
special assessment loans, and consequently are tabu burdens upon the general taxpayers, as they are not
lated in this column with the other outstanding met from their contributions, but, like special assess
ment loans, are paid from revenues derived from those
warrants.
Outstanding warrants were reported by 141 of the specially benefitted. The special assessment loans
213 cities covered by the present report, including 5 constituted 5 per cent of the total indebtedness re
of the 9 cities in Group 1,9 of the 10 cities in Group II, ported. Hence the total burden of debt which was to
31 of the 44 cities in Group HI, 44 of the 64 cities in be paid by general taxation without regard to special
Group IV, and 52 of the 86 cities in Group V. In benefits received was 65.1 per cent of the total.
Included in the amounts shown in Table 28 in the
some cities warrants are issued only when personally
column
headed "Public service enterprises and invest
called for, and are thus for the most part immediately
ments"
are certain obligations of six cities for properties
presented for redemption; in others the treasurer's
books are kept open for some days or weeks after the originally acquired or constructed for enterprises but
close of the fiscal year, so as to charge to each year now leased to and operated by private corporations,
all payments of the costs of that year; in still others and which are, therefore, investments and not public
the treasurer sets aside cash in "suspense accounts" service enterprises. The following statement shows
for the redemption of unpaid warrants, which may I the cities for which such debt is included, the char-
FINANCIAL STATISTICS OF CITIES.
110
i
acter of the property, and the amount of such indebt
edness:
CITY.
New York, N . Y
Philadelphia, P a . . Cincinnati* Ohio. Toledo, Ohio...
Portsmouth, Va,
Property.
Amount of
indebtedness.
■■
■■
r E B CAPITA OP OBOSS DEBT.
OBOX7F3 OF CITIES "WITH
SPECIFIED fOFULATIOX.
8135,307,889
337 200
31,906 700
17,632,000
Cincinnati Southern Railway...
350 000
25,000
Over 30,000 and less than £0,000..
Total.
1155.04
105.04
73.20
59.94
53.58
For general For public Per capita
depart
of net
service
ments and enterprises
debt
municipal and invest
service
enterprises* ments.
$104.85
70.53
50.37
45.57
41.83
150.30
35.10
16.83
14.37
11.75
8105.47
84.01
50.61
46.00
39.84
As a rule, the debts of cities for the purpose of
general departmental and municipal service enter
The most striking fact shown by the foregoing
prises were considerably greater than those for public statement is the increase of per capita indebtedness
service enterprises and investments, but for several with the size of cities, the per capita indebtedness
cities the debt outstanding for public service enter in each column being smallest for the cities with the
prises and investments was the larger. The cities least population and increasing group by group to
with this greater indebtedness for public service enter that of the largest number of inhabitants. The facts
prises and investments were Los Angeles, San Diego, shown in the statement are presented graphically in
and Pasadena, CaL; Tacoma, Wash.; Fort Worth, Diagram 28.
Tex.; Troy and Ehnira, N. Y.; Portland, Me.; Coving
ton and Newport, Ky.; Pittsfield, Mass.; Colorado DIAGRAM 2 8 . - - P E R CAPITA. GROSS AND NET INDEBTEDNESS OF
Springs, Colo.; Jackson, Mich.; and Council Bluffs,
GROUPS OF CITIES WITH SPECIFIED POPULATION: 1916.
Iowa.
Increase during year in two classes of debt and in sink ««*#*«* vmu
ing fund assets.—Under the general title "Increase dur
ing the year in—" there are given under descriptive
headings the increase in (1) the total funded and
floating debts, (2) the sinking fund assets, and (3) the
net debt. Of the 213 cities covered by the report,
135 showed increases during the year in net debt,
amounting in the aggregate to $115,730,479, and 78
cities showed decreases in such debt aggregating
£ 2 Z O OlHUMirMMMfMCMfB JW* MUMfCWAb •
$8,960,379.
Per capita indebtedness.—In the columns headed
"Per capita" there are given the per capita of (1)
The per capita net indebtedness was in excess of $100
the total gross debt, (2) the gross debt incurred for for New York and Mount Vernon, N. Y.; Boston,
general departments and municipal service enter Mass.; Baltimore, Md.; Cincinnati! Ohio; New Orleans,
prise^, (3) the gross debt incurred for public service
La.; Seattle, Wash.; Omaha, Nebr.; Atlantic City,
enterprises and investments, and (4) net debt. The
N. J.; Portland, Me.; San Diego, CaL; and Galveston,
figures given in the column referred to under (1) are
Tex. Seven cities had a net per capita indebtedness
in the case of each city the sum of those given in the
of less than $10.
columns referred to under (2) and (3). No segrega
The cities of thefivegroups with the highest and the
tion of net indebtedness corresponding to that given
lowest
per capita of net indebtedness were as follows:
of gross indebtedness was practicable. It should be
noted, therefore, that in these figures for the net
Group.
Highest city.
funded andfloatingindebtedness the indebtedness for
Amount.
Amount.
Lowest city.
public service enterprises is included, and hence in any
$26.54
8173.03 St. Louis. Mo
comparison of such indebtedness between individual In
154.62
15 19
106.76
3.05
cities consideration should be taken of the indebted m
212.48 Rockford.IU
10 23
118.06
2.40
ness of such enterprises shown in Table 28 and the
value of such enterprises as given in Table 27.
Increase of indebtedness with size of cities.—The
Diagram 29, which follows, presents graphically the
different per capita figures of Table 28 for the five facts contained in the foregoing statement, showing the
groups of cities, classified according to population, great contrast in the indebtedness of cities of the same
are reproduced in the statement which follows.
approximate population.
DESCRIPTION OF GENERAL TABLES.
Ill
DJAOBAM 2 9 . — P E E CAPITA N E T INDEBTEDNESS OP CITIES wrra
HIGHEST AND LOWEST F E B CAPITA 121 GROUPS OF ClTIES W I T H
oughly made for but few cities, as is evidenced by the
fact that the amount tabulated as incurred for "com
SPECIFIED POPULATION: 1916.
bined or unreported purposes" forms 24 per cent of the
CROUPS OT CITIES WITH
4PECIFIEO POPULATION
total.
OV£fl C00CO0
Bonds issued under such terms as "local improve
NEW YORK. N.Y.
ment," "street improvement," and "general improve
ment," have, so far as possible, been tabulated under
the more descriptive headings of the table, and only
when such tabulation was impossible have they been
tabulated as for "combined or unreported purposes."
Issues of bonds described as "refunding" have been
classified according to the purposes for which the debt
they replaced was incurred, whenever these purposes
could be discovered without too extended a search of
the earlier records, and the amount tabulated under
UUttlNO,MlCM.
this heading in Table 29, representing 3.5 per cent of
the grand total of funded, floating, and special assess
TABLE 29.
ment debt, includes only what could not be so classified.
Funded,floating,and special assessment indebtedness, The designation "funding" is applied to bonds issued
classified by purpose for which incurred.—Table 29 pre to meet unpaid claims and judgments and outstanding
sents a summary of that portion of the total city in warrants, but the column so headed doubtless includes
debtedness to which, in the text description of Table many obligations that would more properly be classi
28, has been given the specific designation "funded and fied as issued for refunding. The debt obligations re
floating debt," together with that portion of the cur ported as issued for funding purposes amounted in all
rent debt represented by outstanding "special assess* to 1.9 per cent of the grand total.
A more precise classification of debt obligations ac
ment bonds and certificates/1 classified according to
the reported purpose for which the outstanding obli cording to purpose of issue on the part of the several
cities is still to be desired. This is particularly the
gations were issued.
case
with the special assessment debt, of the total
The classification for many cities is more or less im
perfect, owing to the imperfect records of those cities. amount of which, $173,298,277, as shown by Table 28,
The classes of debt obligations by purpose for which no less than $86,758,328, or 50.1 per cent, can be
issued that are most accurately shown for all cities are classed only as incurred for combined or unreported
those for the water supply and lighting systems. The purposes.
Table XXXIV, which follows, presents a classifica
debt incurred for other public service enterprises is not
so fully exhibited, and this is also true of the debt in tion of the indebtedness incurred for public service en
curred for municipal service enterprises. Of the debt terprises and investments that is included in Table
incurred for general purposes the segregation is thor 29 in the column headed "All other."
city Table X X X I V .
CUT, AND ENTERPRISE TOR WHICH INCURRED.
num
ber.
Total
;
,
Docks and ferries
Toll bridges
Markets
Boston, Mass
Rapid transit
Ferries.*
(
Milwaukee. Wis
Docks and dredging
Markets . . . . . . 3 ! ? .
Cincinnati Ohio
Cincinnati-Southern Railway.
Public halls
...
Leaseholds
Market
Newark, N . J .
Docks
Markets...
5,057,429
3,657,429
1,500,000
32,485,700
.
,
,
31,906,700
423,000
,
142.000
14,000
Cleveland, Ohio
. Market
Cemetery
,
«
,
735,000
660,000
175,000
Cemeteries
Baltimore, Md
Docks and wharves
Subway conduits
New Orleans, La
Public belt railroad.
Markets
Seattle, Wash
Docks and wharves (Port of Seattle).
Harbor.....
Street railway
Ferry (Port of Seattle)
14,135,000
9,185,000
4,950,000
Pittsburgh. Pa
Memorial hall
Market
1,222,500
952,000
270,500
Los Angeles. Gal.: Harbor improvements,
" - — i f N . i r . : Markets
..
5,005,000
228,100
c r r r , AND ENTERPRISE FOB WHICH INCURRED.
San Francisco, CaL: Municipal railway..
1445,380,981
Markets
City
num
ber.
335,612,560
135 307,8S9
118,057,652
78,742,876
3,404,143
New York N . Y
Rapid transit
Philadelphia, Fa
Barber.
Convention hall
Outstanding
indebtedness.
Jersey City, N . J
Docks.!!!!!^.*!.""!!!."!!.".*!!**!!!*!!.*
21
Kansas City, Mo.
Market
Levee
Outstanding
indebtedness.
35,380,000
631,000
396,000
135,000
18,119,600
17,632,000
240,000
156,600
91,000
2,950,000
2,250,000
700,000
986,776
880,452
106,324
6,408,470
4,407,210
1,417,500
425,000
158,760
376,600
251,000
125,600
375,000
300,000
75,000
FINANCIAL STATISTICS OF CITIES.
112
City T a b l e XXXIV—Continued.
num
CITY, AMD ENTEBnuSE FOB "WHICH XNCTOBED.
ber.
Outstanding
indebtedness.
City
num*
ber.
13,849,200
2,814,200
35,000
CUT, AND ENTSSTBISE FOB WHICH ZKCUBBED.
Savannah, Ga.: Auditorium
Wichita, Sans.: F o r u m . . . . . . . . . . . . . . . . . . . . . .
Brockton, Mass.: Cemetery.
,
Holyoke.Mass.: Railroad
Canton, Ohio: Market house and auditorium.
Chattanooga, Tenn.: Wharf
Covington. Ky.: Tollbridge
Mobile, Ala.: Wharves
Berkeley, Cal.: Wharf.
Denver, Cola: Auditorium.
159,000
Rochester, N . Y . .
Market
Auditorium..
228,000
128,000
100,000
92
94
97
100
106
107
110
111
112
Providence.R. I.: Cemetery..
St. Paul,limn.: Auditorium..
Columbus, Ohio: Market
4,000
200,000
38,000
115 Saginaw. Mich
Auditorium
Market..
Oakland, Gal
Water front development.
Auditorium
3,030,034
2,114,213
915,821
Portland, Oreg..
Docks
Auditorium.
31 Toledo, Ohio..
Market....
"Wharf
Cemetery..
Omaha, Nebr.: Auditorium
Richmond, Va.: Markets
Memphis, Tenn.: Market house.
Fall River, Mass.: Cemetery . . .
Grand Rapids,Mich.: Market...
Dayton, Ohio: Market
Nashville, Term..
Markets
Wharf
,
Cemetery
50 New Bedford, Mass.
Wharves
Cemetery
Cambridge, Mass: Cemetery..
56 Houston, Tex.
Harbor....
Wharf.....
Market....
202,000
180,000
12,000
10,000
150,000
101,080
50,000
5,850
75,000
60,180
76,767
64,625
6,600
4,542
75,000
66,000
9,000
8,000
1,134,135
875,135
150,000
109,000
Tacoma, Wash: Docks
Youngstown, Ohio: Market
Camden. N. J.: Docks and wharves.
Schenectady, N. Y.: Market
405,000
35,000
212,000
88,000
Norfolk. Va
Market..
Cemetery..
271,137
165,925
105,212
Elizabeth, N . J.: Docks
St. Joseph. Mo.: Market
Utica, N. Y.: Subways for pipes and wires.
Troy, N. Y.: Docks
Manchester, N . H.: Cemetery
56,000
25,000
124,550
10,220
73,700
Jacksonville, Fla.: Docks and wharves.
1,428,000
120
123
124
128
129
New Britain, Conn.: Subway for pipes and wires..
San Diego. Cal.: Harbor
Springfield, Ohio: Market house.
Augusta, ua.: Canal
Davenport, Iowa: Levee
137
138
140
141
Radne, Wis.: Cemetery
Macon, Ga.: Market
Superior. Wis.: Docks
Huntington, W. Va,: Market
147 I Montgomery, Ala.
Wharf and warehouse I
154 Chester, Fa.: Wharf.
155 New Castle, Fa.: Subway for pipes and wires...
157 Perth Amboy, N.J.
Harbor.
Scale house.
161 Lansing, Mich.: Market
162 Charlotte, N.C.: Auditorium.
164 Portsmouth, Va.
Ferry
Cemetery.
166 Knoxville.Tenn*: Market
172 Auburn, N. Y.: Subway for pipes and wires..
177 Niagara Falls, N.Y.: Market..^!.
181 Lorain, Ohio: Cemetery.
182 Oshkosh, Wis.: Cemetery
183 Jackson, Mich.: Market
187 Fresno, Cal.: Auditorium
188 Shreveport.La
Toll bridge
Cemetery
190 Austin, Tex.: Cemetery,
194 Joplin, Mo.: Market,
198 Lynchburg, Va.: Market and auditorium...
202 Newport, Ky.: Tollbridge.
210 ZanesvilJe, Ohio: Cemetery.
212 Waltham, Mass.: Cemetery.
213 Madison, Wis.: Market
Outstanding
indebtedness.
8198,000
150,000
3,500
216,000
169,800
45,000
33,000
75,000
79,500
33,000
25,000
8)000
151,000
1,315,000
90,000
847,000
143,000
15,000
16,000
50,000
10,000
110,000
100 000
10,000
45,833
49,500
105,500
103,000
2,500
5,000
65,000
25,400
25,000
400
15,000
26 954
39,400
7)000
20,000
21000
40,702
210,904
179 000
31,904
44,000
90 000
54 500
37 000
2,500
6800
25 000
Comparison of funded,floating,and special assessmentposes, the remainder, $1,670,772,788 may bo divided
indebtedness with the value of municipal properties.— into two parts. One part, the total debt for sewers and
The classification of funded,floating,and special assess highways, plus the special assessment loans for com
ment debts, according to the purpose for which they were bined or unreported purposes, amounting to $808,incurred, provides a basis for comparison between the 275,019, may be said to have been incurred for public
amount of such debts and the value of the properties improvements. The other part, amounting to $862,on account of which they were incurred, as shown by 497,769, or 51.6 per cent of the total, may be considered
Table 27. Because of the fact that the purposes for as having been incurred for the properties of depart
which debt obligations were issued are often not ments. To this should be added a portion of the
clearly stated, it is impossible in many cases to deter funded and floating debt classified as incurred for
mine accurately the ratio between the value of lands, combined or unreported purposes, and of that shown
buildings, and equipment of departments, and the as incurred for refunding or for funding purposes—
debt incurred for their acquisition. The greater part that is, of the debt incurred for purposes not definitely
of the debt incurred for the acquisition of departmental reported. Assuming that the same proportion of this
properties is included under the heading " Incurred for debt as of that incurred for specified purposes (51.6
general purposes" in Table 29, though considerable per cent) was for the acquisition of departmental
amounts appear in the columns headed "Incurred for properties, the outstanding debt on account of such
refunding" and "Incurred for funding." Deducting properties would amount to $1,168,664,935.
the amount of funded and floating debt tabulated as
The total valuation of departmental properties in
incurred for combined or unreported purposes from 1916, as given in Table 27, was $2,734,870,791, and
the total debt reported as incurred for general pur the ratio of debt to valuation was therefore 42.7 per
DESCRIPTION OF GENERAL TABLES.
cent. The foregoing percentages take no account of
sinking fund assets, which at the close of 1916 con
stituted 21.3 per cent of the total outstanding funded
and floating debt as shown on Table 28. Assuming
that the indebtedness on account of the depart
mental properties is protected by sinking fund assets
in the same proportion as the total funded and float
ing debt, the ratio of net funded and floating debt
on account of these properties to their valuation at
the close of the fiscal year 1916 was 33.6 per cent.
This would indicate that the revenue accumula
tions of the cities—that is, the interest of the cities
in their permanent properties as proprietors—were
equal to 66.4 per cent of the value of those properties.
The ratio between the outstanding debt incurred for
water supply systems and the total valuation of such
systems is of special interest. The valuation of the
water supply systems reported for 1916, as shown in
Table 27, was $1,140,118,624. For these properties
Table 29 shows a debt of $566,124,451, or 49.7 per
cent of the valuation. In 10 cities the outstanding
debt incurred for the water supply system was in excess
of its reported valuation. This condition may be due
in some instances to the fact that only parts of the
proceeds of large bond issues for water supply systems
were expended prior to the close of the fiscal year
reported. In such a case the city debt on account of
water supply would be increased by the entire amount
of the bonds issued, while the property valuation
would be increased by only the amount expended.
113
plus the premium realized, or less the discount allowed)
after allowance has been made for the proportional
amortization of the premium or the proportional
distribution of the discount over the life of the
obligation.
In considering the rates of interest paid by cities 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. The rates, therefore, are
frequently high enough to command a premium on
debt obligations sold, and hence the nominal rates are
somewhat larger than the actual net rates paid.
A discussion of the many elements that determine
the rates of interest that cities pay for the use of
money is not attempted in this report. It should be
stated, however, that the rates paid depend largely
upon the condition of the money market at thetimethe
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, so
that the average actual or net rates reported in Table
30 are not absolute measures 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 31.
Par value of debt obligations issued and redeemed
during the year.—In Table 21 under the heading
"Bonds, notes, warrants, and judgments," are shown
the receipts from the issue of city bonds, notes, and
warrants, including accounting receipts for judgments
TABLE 30.
recorded against the city by the various divisions of the
Debt classified by rate of interest.—The debt for which city government, and the payments by those divisions
statistics are presented in Table 30 comprises the for the redemption or cancellation of such obligations,
funded, floating, and special assessment debts, which including the payments by Massachusetts cities to the
are shown in the table immediately preceding, to state for the reduction of their indebtedness to the
gether with the outstanding revenue loans. It is commonwealth on account of the metropolitan dis
the sum of the indebtedness shown in the first four trict loans, and for the repayment of the state advances
columns under the heading "Classified by character on account of abolition of grade crossings, as explained
of outstanding debt obligations" in Table 28. The on pages 90, 96, 99, and 108. In Table 31 is shown
larger part of the current debt shown in the columns the par value of the principal classes of these obliga
headed "Warrants" and "Obligations on trust tions issued or entered of record during 1916. In
account11 in Table 28 is debt bearing no interest. the issuing of so-called notes or warrants the cities
The total interest-bearing debt for which the rates seldom or never secure any premium or are compelled
were reported was $3,394,094,240. In addition to to allow any discount other than interest paid in
this amount Table 30 shows $22,780,543, for which the advance, which is sometimes spoken of as a discount.
rates were not reported, and $8,014,058 noninterest- In the redemption of the same class of obligations no
discounts are secured and no premiums paid. It is
bearing.
Nominal and actual rates of interest.—By nominal otherwise with the issue and redemption of funded or
rate of interest is meant the rate per cent stated in long-term debt obligations. They are seldom issued
the obligation itself, and by adual rate is meant the at par, and if purchased before maturity for cancella
percentage which the interest payment specified in tion they are seldom purchased at par. The great
the obligation constitutes of the actual amount of majority of American cities issue debt obligations only
money received at its issue (which is its par value, when they can be disposed of at or above par. Owing
66412 *—17
8
114
FINANCIAL STAT STICS OF CITIES.
to this fact, the total receipts from the issue of funded assessed valuation it should be noted that those on a
debt obligations generally exceed the par value, and line designated as for city, state, county, or other
thus the receipts shown in the column headed "Bonds, civil divisions represent the assessed valuation of the
notes, warrants, and judgments/1 in Table 21, exceed property within the territory included in the juris
the par value of those obligations as recorded in diction of the city corporation, and which is subject
Table 31. The amount of the excess for the 213 cities to taxation for the maintenance of that corporation.
in J916 was $2,210,180. Only 15 cities reported the The figures on a line for one of the divisions of the
receipts from the issue of debt obligations less in government of a city represent the assessed valuation
amount than the par value of their debt obligations of the property located within the limits of the city
issued. With an advance in the average rates of corporation subject to taxation for the maintenance
interest on city debt obligations during the last few of such division, as appraised at the assessment made
years, it is found that in 1916 more cities in redeeming for the purposes of such division, whether it is the
their debt obligations before maturity were able to same as or different from that made for city corpora
secure a discount than were compelled to pay a tion purposes; except those for divisions of which less
premium on the same.
than 10 per cent of the valuation was outside the
As shown in Table 31, the par value of debt obliga limits of the city corporation.
The table gives separately for the city corporation
tions issued during the year exceeded the par value of
those redeemed by $150,848,531, and the nominal and each independent taxing division the valuation
debt of the cities covered by the report was therefore of all property in the division subject to the general
increased by that amount, less the reduction of the property tax and of that subject to special property
debt of Massachusetts cities due to the payments to taxes. (Definitions of the general property tax and
the state and the earnings of the sinking funds for special property taxes are given in the introductory
the metropolitan district loans.
text on page 32.)
The classification of property belonging to railroads,
TABLE 32.
telegraph companies, and a number of similar corpo
Assessed valuation of property.—The valuations rations varies in the different states. In some states
given in Table 32 are those of property which is such properties are classified as real, in some as per
subject to taxation for the uses of the divisions of the sonal, in others as both real and personal, and in still
governments of the cities covered by this report, and others they are given a separate classification. Where
of property within these cities that is subject to taxa such property is given a separate classification and is
tion for the uses of the state, county, and minor civil taxed for city purposes, the valuation given it is
divisions. In certain cities—notably those of Mary shown in the table under the heading "Other prop
land, Pennsylvania, and Virginia—the city valuations erty," under which heading are also tabulated those
differ somewhat from the valuations on which state property and franchise valuations of corporations for
and county taxes are levied. This difference results which the details secured were insufficient for a more
largely from the fact that certain classes of property, complete tabulation.
especially that of corporations, are in these states sub
Reported hasis of assessment in practice.—The re
ject to state taxation, so that the valuation of such ported basis of assessment in practice is for most
property does not appear in the report of property cities an estimate, furnished by city officials, of the
taxed for city purposes. In some instances the as percentage which the assessed valuation of property
sessed valuation of an independent division of the forms of its true value. For certain of the cities of
government of a city, such as a school or park district, Minnesota, Washington, and Wisconsin the figures
differs from that of the city corporation. These dif were obtained from the state tax commissions and
ferences are due to (1) differences in the areas of the represent approximately the proportion that the
city corporation and of the independent division; for assessed valuation bears to the selling value, the
example, the school districts of most Ohio cities, the figures given having been determined by a critical
park districts of some Illinois cities, the sanitary dis investigation involving a comparison between the
trict of Chicago, and the bridge district of Portland, assessed valuations of properties sold and the consid
Me., include territory outside the city limits, while erations received at such sales. Thg figures for both
a few school districts include only a portion of the real and personal property for most cities outside
territory within the cities; or (2) different bases of these three states are only approximately correct,
assessment, as in Dubuque, Iowa, where the city although those for real property are the more trust
makes its own assessment of property, while the worthy.
school district uses a totally different assessment of
Per capita assessed valuation.—In the three col
the same property made by the county.
umns under the heading "Per capita assessment"
In examining the figures of Table 32 relating to are shown the per capita valuations as assessed and
DESCRIPTION OF GENERAL TABLES,
as based on the true values of property within the
territory included in the jurisdiction of the city cor
poration, and which is subject to the general property
tax. For property subject to special property taxes
the per capita given is that based on the assessed
valuation. In making these computations the valua
tions of property of independent divisions of the city
situated outside the territorial limits of the city cor
poration have not been considered.
Tax rates.—The rates of levy for the general prop
erty tax per $1,000 of assessed valuation and per
$1,000 of reported true value are given for each of
the several divisions and independent subdivisions of
government.
In the case of cities in which taxes are levied at two
pr more rates in different divisions of the city or on
different classes of property in the same division of
government, thefiguresshown in Table 32 for the city
as a whole represent average rates based on the total
levy and the total assessed valuation of property
i
112 BEBKELET, CAL.:
City corporation.
Original city
North Brae annexation.
Claremont annexation...
187 FRESNO, CAL.:
City corporation
Original city
Annexation No. 1.
Annexation No. 2.
Annexation No. 3 .
10
Assessed
valuation.
Levies.
$43,097,190
$571,907 »$13.27
i$9.21
AGGREGATE TAX
BATE FEB
11,000 OF—
Assessed
valuation.
Levies.
139 PASADENA, CAL.:
City corporation..
$56,680,795
$602,513
i $10.63
i$7.09
40,491,235
6,816,870
8,379,480
993^210
437,305
70,895
84,968
9,345
10.80
10.40
10.14
9.50
7.20
6.93
6.76
6.33
CITY, AND PABTS OF CRT OB
CLASSES OF FBOFEBTT.
Esti
Assessed] mated
true
value.
value.
517,456
27,756
26,695
13.30
12.80
13.20
9.23
8.88
9.16
Original city
North Pasadena....
East Pasadena
West Pasadena
22,091,306
244,755
111.08
16.65
69,420,580
18.56
Original city
Annexations
58,390,650
11,029,930
724,044
124,638
12.40
11.30
8.68
7.91
9,547
11.20
11.10
10.20
10.00
U2.23
188,115
34,771
6.72
6.66
6.12
6.00
•98 SAGBAITENTO, CAL.:
City corporation..
16,796,026
3 132,565
1208,005
954,710
6,516,500
i15.56
17.66
168 SAN JOSE, CAL.:
City corporation..
25,868,040
309,302
111.96
17.13
24,170,735
608 380
1,063,945
25,880
290,049
7,301
11,693
259
12.00
12.00
11.00
10.00
7.20
7.20
6.60
6.00
13.43
12.06
418,
12,322
295,721,305
49082 907
5,528,180
16,305,240
2,820,305
4,745,629
780,237
87568
245,260
45,121
16.05
15.90
15.84
15.01
16.00
7.87
7.92
7.89
7.50
7.99
Original city
East San Jose
West San Jose
Port San Jose
24,587,515
9,469,200
134,890
293,794
124,167
1,611
11.95
13.11
11.94
5.96
6.52
5.62
4,983,995
2342,075
2,216,920
5,706,330
63,018
28,677
26,638
74,780
12.64
12.24
12.02
13.10
6.20
6.12
5.79
6.50
Original city
East San Jose...
West San Jose...
North San Jose..
Cottage Grove...
Mount View
City corporation.
142,871,725
2,5S0,087
U8.06
18.67
Original city
Annexation, 1891...
Annexation, 1897...
Annexation, 1909...
91,341,175
10,473,025
17,902,450
23,155,075
1,689,812
192,704
329,405
368,166
18.50
18.40
18.40
15.90
8.83
8.83
7.63
School districts...
138,754,220
725,693
15.23
12.62
Old city.
Fruitvale
Melrose
Lockwood
Highland
Bray and Elmhurst.
SanLeandro
Redwood
Castro Valley
Hayes
119,373,032
6,795,725
608,828
44,852
13,916
20,771
7,099
27,072
1,294
57
225
1,584
5.10
6.60
6.10
6.30
6.80
5.10
5.50
4.50
4.50
4.50
2.55
3.30
3.05
3.15
3.40
2.55
2.75
2.25
2.25
2.25
2,193,944
4,960
12.26
11.08
1,792,644 .
401,300 |
2,151
2,809
1.20
7.00
OAKLAND, CAL.:
Sanitary districts.....
Melrose sanitary No. 1..
Melroso sanitary No. 2.,
Esti
Assessed mated
value.
true
value.
38,906,440
2,108,425
2,022,325
Los ANGELES, CAL.:
City corporation
Original city..
Annex, 1890
Annex, 1899
Annex, 1900
Annex, 1912
Colegrovo and East Holly
wood
Hollywood, old city
Hollywood, annex 1908
San Pedro, old city, and an
nex 1899
San Pedro, annex 1906
Terminal
Wilmington
within the corporation, the specific rates of levy for
the various divisions of the government or classes of
property of such cities being given in Table XXXV.
The rates based on the reported true value are sub
ject to all the errors in the estimates given in the
column headed " Reported basis of assessment in prac
tice (per cent of estimated true value)."
Cities with two or more tax rates.—In the majority of
cities all sections and all property subject to the"
general property tax are taxed at the same rate. In
a number of cities, however, this tax is levied at
different rates, either in different sections or upon
different classes of property. So far as the data
collected.were sufficiently definite to make the needed
exhibit, such data have been so arranged in Table
XXXV, which follows, as to show for each portion
of the city or class of property in the cities last re
ferred to that are subject to different rates the as
sessed valuations of the property taxed at each rate
and the amount of taxes levied at such rates.
AGGREGATE TAX
BATE FEB
51,000 OF—
Tabic X X X V
CRT, AKD FARTS OF CRT OB
CLASSES OF FBOFEBTT.
115
2,281,300
3,296,975
1,043,913
5 308,175
235 350
12,700
50,000
352,050
26,139.505
89,594
24,170,735
706,990
1,063,045
18,865
172,855
7,015
84,598
1,626
2,445
43
864
18
3.50
2.30
2.30
2.30
5.00
2. CO
2.10
1.38
1.38
1.38
3.00
1.56
185 STOCKTON, CAL.:
City corporation..
26,605,704
397,944
U4.51
15.25
Original city.
Annexations.
24,821,582
1,784,122
372,324
25,620
15.00
14.36
5.27
5.04
358,365,823
1,585,679
14.42
14.42
333,340,031
25,025,792
1,440,029
145,650
4.32
5.82
4.32
5.82
31,427,559
373,135
111.87
111.87
31,427,559
18,388,216
7,630 306
12,4.46,263
9,890,080
345,703
2,023
839
13,691
10,879
11.00
11.00
31,427,559
244,400
18,388,216
13,039,343
142,693
101,707
School districts..
24
DENVER, COLO.:
School Districts.
TeRitory outside No. 17..
Territory insido No. 17...
119 PUEBLO, COLO.:
City corporation
City of Pueblo
Former city of Pueblo..
Former South Pueblo..
Park district No. 1
Park district No. 2
School districts..
School district No. 1...
0.58
School district No. 20..
3.36
i Average rate.
an
0.11
1.10
1.10
17.78
7.76
7.80
an
an
1.10
1.10
17.78
7.76
7.80
FINANCIAL STATISTICS OF CITIES.
116
AGGREGATE TAX
RATE PER
AGGREGATE TAX
RATE PER
T a b l e XXXV—Continued.
$1,009 OF-
$1,000 OF—
OTT, AND PASTS OF CITY OS
CLASSES OF PROPERTY.
48
BRIDGEPORT, CONN.:
City corporation..
Urban property
Suburban property.,
65 HARTFORD, CONN.:
City corporation..
Urban property
Suburban property..
School districts
Eight school districts..
Fourth school district.
120
City corporation
Wards 1 to 12
Ward 13
Wards Hand 15
"Westvflle taxing district.
School districts
Ward 13
Westvflle school district..
76
WATERBUSY, CONN.:
City corporation
Suburban property..
Urban property
30
CRT, AND PARTS OF CITY OR
CLASSES 0 7 PROPERTY.
Esti
Assessed] mated
true
value.
value.
174 CEDAR RAPIDS, IOWA:
City corporation
$11,623,110
1423,109
i$36.40
i$8.74
138,320,141
779,690
3,522,620
6,266
18.24
8.04
18.24
8.01
Property in general..
Moneys and credits..
9,235,532
2,337,578
417,849
5,200
45.00
2.25
9.00
3.25
School districts....
11,623,110
361,993
131.14
17.47
111,412,555
1,662,258
114.92
U1.91
110,730,274
682,281
1,660,216
2,042
14.99
2.99
11.99
2.39
Property in general..
Moneys and credits..
9,2*3,532
2,337,578
357,493
4,500
38.50
1.93
7.70
L93
11,623,110
42,311
13.64
»0.87
111,765,856
508,296
■4.55
13.01
3.40
4.70
4.50
0.22
120;3G0
'4.25
5.8S
41,785
526
a 90
91,279,077
20,486,779
9,285,532
2,337,578
ll,f23,U0
112,829
19.71
13.33
44,474,867
694,680 jl U5.62
M5.62
9,2S5,532
2,337,57S
111,426
1,403
15.74
9.99
15.74
9.99
12.00
a GO
a GO
988; 014
684,810
9,870
155,676,246
3,003,260
119.29
119.29
143,650,779
4,916, G89
5,911,986
1,196,792
2,873,016
30,158
85,724
14,362
20.00
6.50
14.50
12.00
20.00
6.50
14.50
12.00
6,113,481
58,741
19.61
19.61
4,916,689
1,196,792
49,167
9,574
10.00
8.00
10.00
8.00
79,235,630
1,298,142
116.38
U4.53
4,510,420
74,725,210
&18
l,26i;261
16.83
13.79
14.96
7.30
13.38
4,269,662
16,177
No. 1—Bucks Hill
No. 2—Bunker H i l l . . . .
No. 3—East Farms
No. 4—East Mountain..
No. 5—HopcviUc
No. 7—Park Road
No. 8-Reidville
No. 11—Oronoke
225,258
2,063,721
109,276
139,250
1,100,983
292,437
127,300
142,434
788
6,191
546
974
5,205
1,024
891
3.50
3.00
5.00
7.00
4.50
3.50
7.00
3.50
3.14
2.67
4.49
6.27
4.02
3 14
6.30
3.14
82,589,225
1,098,083
113.30
113.30
80,089,775
2,499,450
1,081,212
16,871
13.50
6.75
13.50
6.75
State
Property in general..
Moneys and credits..
County
Property in general..
Moneys and credits..
205 COUNCIL BLUFFS, IOWA:
City corporation
122
59,723,460
760,386
112.73
18.28
Insidefirelimits
Outsidefirelimits...
57,686,660
2,036,800
738,389
21,997
12.80
10.80
8.32
7.02
193 AURORA, I I I . :
School districts..
No. 129..
No. 131..
31,010,715
755,358
12L 36
115.83
24,374,204
6,636,511
609,355
146,003
25.00
22.00
16,25
14.30
9,864,161
214,230
121.72
17.02
3,532,212
6,331,949
71,718
142,512
20.30
22.50
7.23
6.62
CHICAGO, I I I . :
Park districts.
Edison Park
Fernwood Park
Irving Park
,
Lincoln Park
North Shore Park....
North West Park.
Ridge Avenue Park..
South Park
West Chicago Park...
West Pullman Park..
301
{1,021,868,096
5,331,448
15.22
U.30
203,903
903,297
8,140,898
147,313,973
6,397,270
13,668,805
3,367,406
1,602,745
1,315,259
609,158,134
228,201,481
1,695,925
999
5,239
33,378
1,060,653
19,832
32,805
15,827
6,312
3,420
2,497548
1,643,051
1 2 ^
4.90
5.80
4.10
7.20
3.10
2.40
4.70
4.20
2.60
4.10
7.20
7.30
1.21
1.41
1.02
1.80
0.77
0.60
1.14
1.04
0.65
1.03
1.79
L91
School district No. 112..
School district No. 116..
8chool district No. 117..
School district No. 118..
9,169,789
163,655
U7.85
485,139
837,202
803,808
7,043,580
10,188
18,418
19,534
115,515
21.00
22.00
24.30
16.40
137.C2
19.07
226,585
6G4
2,654
47.25
5,00
3.24
9.45
1.00
2.24
School districts..
6,202,783
213,442
134.41
18.27
Property in general..
Moneys and credits..
5,019,744
1,183,039
311,080
2,362
42.05
2.00
8.41
2.00
6,111,311
22,430
13.67
10.89
4,02S,2Q2
1,183,039
22,177
253
4.50
a 21
0.90
a 21
County
132747
1,183,039
6,111,211
57,382
19.39
13.36
4,928,202
1,183,039
56,736
616
11.50
a 55
2.30
0.55
129 DAVENPORT, IOWA:
City corporation...
32,850,447
480,507
H4.63
18.10
25,825,392
464,857
531
15,209
18.00
6.00
2.20
9.00
2.50
3.20
Property m general..
Agricultural lands...
Moneys and credits..
School districts....
367,911
U8.46
16.24
Property in general..
Moneys and credits..
13,001,952
6,927,795
356,336
11,675
27.40
1.67
6.85
1.67
19,846,641
60,035
13.02
11.03
12,918,740
6,927,795
58,134
1,901
4.50
0.37
1.12
0.37
19,816,541
188,103
19.48
13.31
12,918,746
6,927,795
182,154
6,954
14.10
0.86
3.70
0.86
State.,
Property in general..
Moneys and credits..
County.
Property in general..,
Moneys and credits.. 64
100,2*)
6,927,795
19,932,747
D E S MOINES, IOWA:
City corporation...
35,092,514
970,292
127.65
17*84
Property in general...
Moneys and credits..,
39,000,704
6,001,810
9&S,473
11,819
33.05
1.94
8.26
1.94
School districts....
35,941,672
1,034,603
138.79
18.14
Property in general..
Moneys and credits..
29,819,852
6,091,810
1,022,358
12,244
34.25
2.01
8.56
2.01
35,092,514
132,143
13.77
11.07
29,000,704
6,091,810
130,503
1,645
4.50
0.37
1.13
0.27
State..
Property in general..
Moneys and credits..
County.
35,002,514
387,561
111.04
13.13
Property in general...
Moneys and credits...
29,000,704
6,091,810
382,809
4,752
13.20
0.78
3.30
0.78
150 DUBUQUE, IOWA:
City corporation...,
33,646,388
472,418
114.04
111.23
Property m general...
Moneys and credits..,
Special park levy....
32,935,765
660,623
8,733,778
461,801
1,883
8,734
14.00
2.85
1.00
11.15
3.85
0.35
6.74
School districts....
7.06
7.80
Property in general..
5.26
Moneys and credits..
1
Average rate.
9,394,401
192,870
120.53
15.42
8,733,778
660,623
192,143
727
22.00
1.10
6.50
1.10
DANVILLE, I I I . :
School districts
229,903
4,795,455
Property in general.,
Moneys and credits..
TAMPA, FLA.:
City corporation..,
Original city
Annexations.......,
2.40
6,111,241
State
JACKSONVILLE, FLA.:
City corporation...
a 22
Property in general..
Agricultural lands...
Moneys and credits..
Property in general..
Moneys and credits..
WILMINGTON, DEL.:
• Taxed at full rate...
Taxed at half rate...
Esti
Assessed] mated
value.
true
value.
i$18.18
School districts....
City corporation..
valuation.
Levies.
J $18.18
N E W HAVEN, CONN.:
City corporation
Levies.
9139,099,831 $2,528,886
N E W BRITAIN, CONN.
Urban property
Suburban property....
38
Assessed
valuation.
1&73
DESCRIPTION OF GENERAL TABLES.
T a b l e XXXV—Continued,
117
AGGREGATE TAX
BATE FEB
AOOEOATE TAX
BATE FEB
$1,000 or—
$1,000 or—
cxrr, AND PARTS o r crrr o s
CLASSES OF KLOFE&TY.
DUBUQUE, IoWA-Continued.
State
Property in general...,
Moneys and credits....
County.
Property in general...
Moneys and credits...
Sioux CITY, IOWA:
Assessed
valuation.
Levies.
Esti
Assessed) mated
value.
true
value.
$9,394,401
$39,467
i $4.20
$1.11
8,733,778
660,623
39,302
165
4.50
0.25
1.12
0.25
0,394,401
135,775
M4.56
13.84
8,733,778
136,247
15.60
0.80
3.90
0.80
CITY, AND PARTS Or CITY OB
CLASSES OF PROPERTY.
valuation.
Levies.
value.
115 SAGINAW, MICH.—Continued.
School districts.
$47,078,894
8229,300
114.87
31,167,903
15,919,991
152,300
77,000
4.89
4.84
71 DULUTH, MINN.:
City corporation..
75,199,671
911,739
112.12
General property...,
Money and credits...
55,620,949
19,578,722
892,160
19,679
16.04
LOO
East District...
West District...
City corporation....
16,252,629
499,855
130.76
18.97
School district.
75,199,671
759,894
110.11
Property in general...
Unplatted lands
Moneys and credits...
12,053,615
979.237
3,219,777
486,966
6,385
6)504
4a 40
6.52
2.02
10.03
1.63
2.02
General property....
Money and credits...
55,620,949
19,578,722
740,315
19,579
13.31
1.00
75,199,671
237,835
13.16
School districts.....
16,252,629
562,057
134.58
110.09
Property in general...
Moneys and credits..,
13,032,852
31219,777
555,199
42.60
2.13
10.58
2.13
55,620,949
19,578,722
228,046
9,789
4.10
a 60
75,199,671
.301,799
14.01
16,252,629
59,372
13.65
U.07
13,032,852
3,219,777
5.25
0.50
16,252,629
164,923
U0.15
1.12
a 23
12.96
292,010
9,789
724
4.50
0.23
55,620,949
19,578,722
258,317,528
6,524,688
125.26
General pro]
Money and
201,434,378
56,883,150
6,410,922
113,766
31.83
2.00
County..
258,317,528
729,233
12.82
201,434,378
56,883,150
700,792
28,441
3.48
0.50
State
Property in general...
Moneys and credits..
County..
Property in general...
Moneys and credits..
WATERLOO, IOWA:
City corporation...
East Side—
Property in general...
Agricultural lands...
Monevs and credits...
WestSfde—
Property in general...
Agricultural lands....
Moneysdistricts.
and credits...
School
East S i d e Property in general...
Moneys and credits...
WestSfde—
Property in general...
Moneys and credits...
State..
Property in general...
Moneys and credits, E. S . .
Moneys and credits, W. S .
County.
Property in generaL
Moneys and credits, E. S . .
Moneys and credits, W. S .
LOUISVILLE, K Y . :
City corporation.
Bubject to all taxes
Subject to school tax only.
NEWPOBT, K Y . :
City corporation.
General city levy.
Sewer district A.
Sewer district B
Sewer district C
Sewerdfstrict D
Sewer district E
BALTIMORE, MD.:
City corporation.
Full rate
Suburban rate.
Rural rate.
Securities.
State..
Real and personal..
Securities.
SAGINAW, MICH.:
City corporation...
East District...
West District...
13,032,852
3,219,777
162,911
2,012
12.50
0.62
3.10
a 62
9,083,427
277,898
130.58
17.91
3,424,172
25S69
923,533
143,815
129
2,049
42.00
5.00
2.22
8.40
1.00
2.22
3,013,035
41,785
1,660,033
128,054
209
3,642
42.50
5,00
2.20
8.41
1.00
2.20
9,033,427
242,799
126.72
16.92
3,450,041
923,533
123,856
1,763
35.90
1.91
7.18
1.91
3,054,820
1,660,033
113,945
3,235
37.30
L95
7.46
1.95
13.29
1.85
4.50
0.24
a 23
a 90
9,088,427
6,504,861
923,533
1,660,033
29,272
221
390
9,038,427
79,025
6,504,861
923,533
1,660,033
77,408
585
1,032
11.90
a 63
0.62
2.38
a 63
a 62
213,136,709
3,937,647
H8.47
U3.90
212,775,525
361,184
3,936,347
1,300
18.50
3.60
13.92
2.70
16,650,808
263,741
0.24
a 23
U5.84
1J481
708,602,313
9,777,561
113.80
113.80
454,305,834
21,791,100
22,413,562
210,091,817
8,722,672
273,926
145638
630>5
19.20
12.80
6.50
3.00
19.20
12.80
6.50
3.00
599,539,244
1,680,915
12.80
12.80
6911
18 MINNEAPOLIS, MINN:
City corporation...
General property...,
Money and credits...
258,317,528
854,323
13.31
General property....
Money and credits..,
201,434,378
56,883,150
825,881
28,442
4.10
0.50
27 ST. PAUL, Mom.:
City corporation-.
157,772,259
4,009,721
125.41
General propertyOld city
Annexations
Money and credits..,
94,903,767
19,773,106
43,095,386
3,255,199
668,331
86,191
34.30
33.80
2.00
157,772,259
491,733
13.12
114,676,873
43,095,386
470,185
121,548
4.10
0.50
State
State
General property....
Money and credits..,
157,772,259
961,918
16.10
General property....
Money and credits..,
114,676,873
43,095,386
940,370
21,548
8.20
0.50
21 KANSAS CITY, M O . :
City corporation..,
206,753,700
2,772,016
113.41
206,753,700
74,937,880
2,584,421
187,595
12.50
2.50
18,420,822
206,219
111.19
17,369,062
199,744
11.50
1,061,760
6,475
6.16
71,187,118
1,047,837
114.72
57,568,459
13,618,659
854,860
192,977
14.85
14.17
106,248,540
2,112,063
U9.88
105,833,065
415,475
2,106,931
5,152
19.91
12.40
14,206,465
287,475
120.24
14,160,465
46,000
287,364
111
20.29
2.41
22,121,909
600,800
127.16
21,971,021
150,888
598,620
2,180
37.25
14.45
County.
General property
Property taxed for parks.
156 SPRINGFIELD, M O . :
School districts
General property
Railroads, telegraphs, tele
phones, and express
H2.41
11.36
1.57
a 78
1.57
1.57
3.13
241,437
4234
3,895
5 783
County.
General property...
Money and credits.,
12.25
14.50
2.00
1.00
2.00
2.00
4.00
16,650,808
2,117,200
3,894,800
2,891,450
3,455,400
370,400
State..
General property.. •,
Money and credits...
450,926,220
148,613,024
1,457,995
222,920
3.23
1.50
3.23
1.50
47,078,894
500,916
U0.64
U0.64
31,167,903
15,910,991
313,237
187,678
10.05
. 1L80
82 HOBOKEX, N . j . :
City corporation..,
Old Hoboken, real and per
sonal, and Weehawken ad
dition, personal
Weehawken, real.
61 ALBANY, N . Y.:
City corporation..
Property inside fire limits...
Property outside fire limits..
178 AMSTERDAM, N . Y . :
City corporation
General property
Real property of pensioners.
172 AUBURN, N . Y.:
City corporation.
General property
l a 05
11.80
Real property of pensioners.
i Average rate.
Esti
mated
true
value.
FINANCIAL STATISTICS OP CITIES.
118
Table
AGGREGATE TAX
KATE FEB
$1,000 OF—
V—Continued.
CUT, AND FARTS OF CITT OK
CLASSES or PROPERTY.
Assessed
valuation.
Levies.
value.
118 BINGHAHTON, N. Y.:
City corporation...
Generalproperty,
Keal property of i
167 E U O R A , N. Y.:
City corporation
General property
Real property of pensioners.
180 JAMESTOWN, N.Y.:
City corporation
General property
Bealproperty ofpensioners..
34,118,184
401,436
909,354
5,054
26.66
12.59
22.13
10.45
23,012,728
643,821
122.93
>19.66
27,802,250
210,478
640,712
3,109
23.06
14.77
19.71
12.85
17,667,183
319,322
* 18.07
U0.84
17,523,875
143,308
318,935
387
18.20
2.70
10.92
1.62
NEW YORK, N.Y.:
City corporation
City.
Bronx 1
EJngsB ._
Manhattan 1
is Borough
nond Borough.
$i,ooo or—
OTT, AMD PARTS OT CXTT OR
CLASSES or PROPERTY.
Estimatod
true
value.
$914,408 i $26,49 i $21.99
$34,519,620
AOOKEOATSTAX
KATE rEK
8,460,812,542 159,787,338
118.89
118.89
8,460,812,542 1151,125,006
683,931,464 1,012,613
1,735,518,436 2,209,472
5,438,152,085 4,244,390
805,486
517,151,628
390,371
86,058,929
17.86
1.48
1.27
0.78
1.56
4.54
17.86
1.43
1.27
0.78
1.56
4.54
226,214,940
4,457,946
119.71
116.30
General property
Bealproperty ofpensioners.
225,735,540
479,400
4,454,380
3,666
19.73
7.44
16.38
6.22
58,216,999
2,239,958
138.48
132.62
51,588,632
6,028,400
436,700
44,930
91,347
27,000
1,913,938
226,506
16,470
1,613
1,130
160
37.10
37.57
37.71
35.90
12.37
5.92
31.45
31.85
31.98
30.41
10.51
5.04
53,427,665
80,141
1.50
1.27
60,313,860
51,177,290
7,971,952
434,164
513,679
216,775
1,263,314
1,108,183
130,353
9,237
10,929
4,612
120.95
120.11
21.65
16.35
21.23
21.28
21.28
20.78
15.70
20.43
20.43
20.43
52,614,895
1,169,819
122.23
117.78
52,325,270
289,625
1,166,291
3,528
22.29
12.18
17.83
9.74
i;
14.89
14.89
1,313,201
8,214
2,517
4.89
5.02
4.93
4.89
5.02
4.93
315,119,240
2,373,533
17.53
14.81
307,918,080
3,932,060
3,269,060
2,309,385
31,457
32,601
7.50
8.00
10.00
4.79
5.17
6.25
66,530,640
214,369
13.22
12.83
51,753,354
14,777,286
155,260
59,109
3.00
4.00
2.55
4.00
26,527,027
129,568
14.88
12.25
23,459,771
3,067,256
117,299
12,269
5.00
4.00
2.15
4.00
21,963,546
82,537
13.76
12.50
18,333,764
3,629,782
68,018
14,519
3.71
4.00
2.41
4.00
22,239,964
71,875
13.23
11.67
96 JOHNSTOWN, PA.:
County
$56,647,346
$120,618
i$2.13
General property.
Money at interest, etc..
52,935,520
3,661,836
105,971
14,647
2.00
4.00
126 LANCASTER, P A . :
County
General property......
Money at interest, etc.
135 McKJEEsroRT, PA.:
County.
40,308,238
117,039
12.90
29,462,426
10,845,812
73,656
43)383
2.50
4.00
39,612,500
122,491
13.09
35,958,800
3,653,700
107,876
14)615
3.00
4.00
21,233,225
58,555
12.76
13,183,885
8,044)340
26,378
32,177
2.00
4.00
2^15^319,097 19,062,011
1&23
122.516,005 1,163,903
1,480,837,570 14,868,376
9.50
10.00
General property
Money at Interest, etc.
206 XoRRBTOinr, PA.:
County
General property.......
Money at interest, etc..
PHILADELPHIA, P A . :
City corporation.
Urban:
Outside poor district.
Inside poor district...
Suburban:
Outside poor district.
Inside poor district...
Farm:
Outside poor district.
Inside poor district...
Money at interest, e t c . .
SCHENECTADY, N . Y.:
City corporation.
Inside light district
White way
^ South Center street
,
Outside light district
.
Real property of pensioners..
Bridge property.
Fire tax, property inside hy
drant limits
80 T R O T . N . Y . :
City corporation
Old Troy debt and schools..
Lansingburg
Sycaway.u.
North Greenbush.
St. Marys
31 TOLEDO, OHIO:
School districts.
270,858,440
Property inside city
, 268,710,280
E*3 ©J Adams Township
1,637,280
Part of Washington Township!
510,880
PORTLAND, OREO.:
City corporation..,
,
102 ALLRNTOWN, P A . :
County.
General property
Money at interest, etc.
100 ALTOONA,PA.;
County.
General property......
Money at interest, etc.
154 CHESTER, P A . :
County.
General property......
Money at interest, etc.
311 EASTON, P A . :
County.
85 ERIE, P A . :
County.
etc.
General property......
Money at interest, etc.,
313,600
183,835
6.33
6.67
12,835,405
7,173,735
608,865,372
60,968
35,869
2,435,461
4.75
5.00
4.00
184,867,195
80,972
10.44
122,516,005
49,515785
12,835,405
61,258
16,505
3,209
aw
782,563,920
9,108,432
111.64
483,316,070
299,247; 850
6,069,782
3,016,650
12.60
10.08
950,066,240
2,495,582
12.63
Keal property and live stock. .1 745,532,960
Money at interest, etc
204,533,280
1,677,449
818)133
2.25
4.00
74,178,170
242,660
13.27
54,052,447
20,125,723
162,157
80)503
3.00
4.00
Poor district.
a 33
a 25
PITTSBURGH, P A . :
City corporation.
Land
Buildings
County..
HEADING. P A . :
City corporation..
General property
Bealproperty ofpensioners.
General
Money at
49,515,785
27,575,225
Urban....,
Suburban.
Farm
UTICA. N. Y.:
Old city.
St. Johns.
Linton
Levies.
Assessed!
value.
ROCHESTER, N.Y.
City corporation...
Assessed
valuation.
17,085,265
51154,699
51,256
20)619
3.00
4.00
1.35
4.00
42,057,471
134,728
13.20
U.78
33,501,280
8,556,191
100,504
34,224
3,00
4.00
1.50
4.00
County.....
General property......
Money at interest,etc.
40 SCRAKTOX, P A . :
City corporation.....
Land
Improvements . . . . . . . .
County..............
84,179,975
687,428
18.17
40,780,495
43,393)480
351,172
336)256
8.61
7.75
106,145,286
495,943
14.67
General property......
Money at interest, etc.
95,149,120
10,995)166
451,958
43,985
4.75
4.00
83,407,369
316,049
13.84
70,613,740
11)793)629
268,332
47,717
3.80
4.00
17,226,664
80,551
14.68
11,644,211
5,582,453
58,221
22,330
5.00
4.00
27,449,549
110,947
14.37
20,297,846
7,151,703
91,340
28,607
4.50
4.00
WILEES-BARRE, P A . :
County.
General property
Money at interest, etc.
193 WruiAMSTORT, PA.:
County
General property.......
Money at interest, etc...
125 YORE, P A . :
County
General property......
Money at interest, e t c .
108 PAWTUCRTT,R.I.:
City corporation.....
56,792,236
856,976
115.09
54,473,600
2,318,626
849,788
7,188
15.60
3.10
City corporation.
349,375,730
4,749,083
U3.59
General property...
Intangible personal.
271,556,880
77,818,840
4,507,844
24l)239
16.60
3.10
General
Inl
PROVIDENCE, R . L :
i Avera ge rate.
DESCRIPTION OP GENERAL TABLES.
T a b l e X X X V—Continued.
119
AGGREGATE TAX
BATE FEB
$1,000 OF—
AGGREGATE TAX
BATE res
$1,000 or—
GTtTp AND FABTS OY OTT Oft
CLASSES o r rooreftTT.
Assessed
valuation.
Esti
Assessed] mated
value.
true
value.
WOONSOCKET, R . I.:
City corporation
General property
Intangible p e r s o n a l . . . .
$31,625,200
$480,290
1*15.19
i$15.19
29,404,500
2,220,700
473,412
6,884
16.10
3.10
16.10
3.10
46,707,670
854,994
'18.31
U0.98
46,707,670
15,840,170
840,738
14,256
18.00
0.90
10.80
0.54
107,996,466
1,659,804
U5.37
110.66
107,996,466
1,609,147
14.90
10.34
3,317,450
3,217,770
3,139,560
8,205,371
1,008,630
2,322
1,287
2,826
19,693
605
0.70
a 49
0.28
0.62
1.66
a 42
2,991,960
7,210,510
4,586,110
3,127,120
22,856,450
381,540
1,139,090
2,992
5,768
3,669
2,814
6,857
229
1,595
E L PASO, TEX.:
City corporation
General c i t y
P a v i n g district N o . 1..,
CUT, AND FASTS OF CITT OB
CLASSES Or FBOFEBTY.
Levies.
General city
Improvement districts—
No.l
No.2
Ko.3
No.4
No.5
No.6
No.7
No.8
No.9
No. 10
No. 11
No. 12
■
No. 13
a 40
0.90
2.40
0.60
1.00
0.80
0.80
0.90
0.30
a eo
1.40
0.69
0.55
a 55
0.62
a 21
0.42
0.97
LTNCnBUBO,VA.:
City corporation....,
Real estate
,
Personal tangible
Personal intangible—
Bank stock
,
Bonds, stocks, etc..,
State.
Real estate
,
Personal tangible
Personalintangible:
Bank stock
Income
Bonds, stocks, etc
_
Bonds of counties and cities
ofVirginia
Money on deposit.
32,405,406
412,081
112.72
19.54
18,139,002
1,388,245
317,433
24,294
17.50
17.50
13.12
13.12
2,643,297
10,234,862
39,649
30,705
15.00
3.00
1L25
2.25
36,901,812
118,822
*3.22
12.42
18,163,502
1,800,928
18,168
1,801
1.00
LOO
0.75
a 75
3,446,737
1479,428
10,588,267
12,064
14,794
68,824
3.50
10.00
6.50
2.62
7.5*
4.88
223,180
1,194,772
781
2,390
3.50
2.00
2.62
L50
83,268,450
1,304,337
115.66
19.14
52,021,170
988,402
19.00
12.54
6,614,880
4,530,420
125,683
88,343
19.00
19,50
7.60
12.87
612,540
11,945
19.50
7.80
6,299,310
13,190,130
50,394
39,670
8.00
3.00
4.00
1.50
NOBTOLK,VA.:
City corporation
Real estate, except seventh
ward.....
..
Personal tangible, except
seventh ward.
Real estate, seventh ward...
Personal tangible, seventh
Personal intangible:
Bank stock.".
Bonds, stocks, etc.,
State.
Real estate
,
Personal tangible....
Personalintangible:
Bank stock
Income.
Bonds, stocks, e t c . .
Bonds of counties and cities
ofVirginia
,
Honey on deposit
88,122,270
203,567
12.31
11.34
56,658,690
7,124,380
56,659
7,124
1.00
1.00
6,299,310
2,700,110
13,163,800
22,047
27,001
85,565
3.50
10.00
6.50
a 66
0.4O
1.75
5.00
3.25
545,920
1,630,160
1,911
3,260
3.50
2.00
1.75
1.00
164 POBTSMOTTTH. VA.—Continued.
Personal intangible—Contd.
Bonds of counties and cities
ofVirginia
Money on deposit
,
36 RICHMOND, V A . :
City corporation.
,
13,455,823
237,301
»17.64
18.82
Old city, real and personal
Sixth and seventh wards) real
and personal tangible
Personalintangible:
Bank stock
Bonds, stocks, etc
,
State..
Real estate
Personal tangible....
Personalintangible:
BankatockT!
Income
Bonds, stocks, etc.,
9,696,051
193,921
20.00
laoo
2,350,310
33,139
14.10
7.05
632,902
776,560
7,011
2,330
12.50
3.00
6.25
1.50
13,980,951
22,276
U.59
10.80
10,896,834
1,149,627
10,897
1,149
1.00
1.00
632,902
223,466
780,445
2,215
2,235
5,073
a 50
a 50
1.75
6.00
3.25
3.50
la oo
6.50
true
value.
$74,500
223,277
$261
446
$3.50
2.00
$1.75
1.00
165,861,756
2,265,930
113.66
110.24
Real and personal tangible.
Personal intangible:
Bank stock
Bonds, stocks, etc
119,459,506
1,971,082
16.50
12.38
14,149,229
32,253,021
198,069
96,759
14.00
3.00
10.50
2.25
184,123,862
475,501
12.58
11.94
Real estate
Persona] tangible
Personal intangible:
Bank stock
Income
Bonds, stocks, etc
Bonds, counties and cities
% of Virginia
. Money on deposit
105,055,792
14,403,714
105,056
14,404
LOO
LOO
15,809,920
6,000,673
32,253,021
55,334
60 007
209,644
3.50
10.00
6.50
& 75
a 75
2.62
7.50
4.88
6,569,700
4,031,042
22,994
8,062
3.50
2.00
2.62
1.50
27,028,410
356,982
U3.21
16.60
21,514,734
322,721
15.00
7.50
1,865,303
3,648,373
23,316
10,945
12.50
3.00
6.25
L50
29,922,756
69,171
H31
11.16
19,873,281
1,641,453
19,873
1)641
LOO
LOO
a 50
a 50
2,013,869
1,396,809
3,648,373
7,049
13,968
23,715
3.50
10.00
6.50
1.75
5.00
3.25
151,750
1,197,221
531
2,394
3.50
2.00
LOO
11,687,384
135,994
111.64
14.34
2,182,169
6,662 765
442 951
1,593,276
97,880
692,218
116,125
24,986
75)622
4,274
24,138
847
5,123
1,004
1L45
11.35
9.65
15.15
8.65
8.65
8.65
4.27
4.23
3.60
5.65
2.23
3.23
3.23
19 SEATTLE, WASH.:
City corporation..
221,239,103
4,560,081
120.61
19.65
Oldlimlts
New limits
South Seattle
Southeast Seattle...
Ravenna
Columbia
South Park
Ballard.
West Seattle
Dunlap
Georgetown
Yesler.
164,149,691
25,817,294
1,446,022
3,977,802
968*850
1,067,578
499,355
5,890,770
11,395 472
1,882,030
2,790,248
1,353)991
3,447,144
524,013
74,305
18,098
19,664
9088
121,821
207,398
34,253
52,540
24,372
21.00
21X29
18.68
18.68
18.68
18.42
18.20
20.68
18.20
18.20
18.83
18.00
9.83
9.50
S.74
8.74
8.74
8.62
8.52
9,68
8.52
8.52
8.81
8.42
149 ROANOKE, V A . :
City corporation
Real and personal tangible.
Personal intangible:
Bank stock
Bonds, stocks, etc
State
Real estate
Personal tangible
Personalintangible:
Bank stock
Income
Bonds, stocks, etc!"!!"....
Bonds of counties and cities
ofVirginia
Money on deposit
203 BELUNGHAIC, WASH.:
City corporation.
District A..
District B..
District C
District D..
District E..
District P . ,
District G..
TACOICA, WASH.:
13
61,807,357
910,683
U4.73
16.85
759,396
122,590
22,612
6,085
15.00
14.31
11.14
ia40
6.98
6.65
5.18
4.84
City corporation...,
505,713,510
6,815,561
113.48
112.13
East sewer district..
West sewer district..
South sewer district.
County school t a x . . .
128,590,525
265,364,365
111,758,620
505,713,510
1,612,247
3,380,141
1,440,288
12.54
12.74
12.89
a 76
11.29
1L47
11.60
a 68
U6.09
U1.26
15.60
10.92
a 35
a 70
3.50
L40
MILWAUKEE, WIS.:
140 SUFEBIOB, Wis.:
City corporation..
»Average rate.
1.75
50,626,389
8,566,784
2,029)231
584,953
City corporation
District No. 1
District No. 2
Districts Nos. 3 and 4 .
District No. 5
PORTSMOUTH, V A . :
City corporation
Levies.
Assessed|
value.
8 A N ANTONIO, T E X . :
City corporation....
valuation.
General city.
Sewer district No. 2 .
Sewer district No. 3 .
Sewer district No. 6 .
Sewer district No. 7.
39,444,508
39,444,508
10,955,520
2,031,100
1,096 0
-—Cm
4,157,4
',400
615,517
5,481
2,031
5480
8,315
a so
1.00
5.00
2.00
FINANCIAL STATISTICS OF CITIES.
120
Special property taxes.—The several classes of prop divisions of government, so far as such details were
erty subject to special property taxes, the amounts reported, are set forth in Table XXXVI, which
levied thereon, and the rate of levy for each of the follows:
Aggre
gate
tax rate
Table
CUT, AND
FASTS OV CUT OB GLASSES OF
7BOPEBTT.
Assessed
valuation.
Levies.
SljjOOof
CRT, AND PARTS OF CITT OB <
FBOFXBTT.
Assessed
valuation.
Levies.
assessed
value.
48 Bridgeport, Conn.:
City corporation—corporation and bant
stock
,
65 Hartford, Conn.:
City corporation—corporation and bank
120 New Britain, Conn.'.
City corporation—corporation and bank
82,317,490
823,175
69,411,925
694,119
1,076,646
38 New HavenVconn!:
6,074,296
City corporation
5,997,948
Corporation and bank stock
76,348
Shellfish beds
76 Waterbury, Conn.:
City corporation—corporation and bank
stock
1,400,000
70 Wilmington, Del.:
City corporation—horses and mules
<*)
7 Baltimore, Md.:
City corporation.
109,500,000
Bank stock
12,500,000
Savings bank deposits
97,000,000
Boston, Mass.:
16,912,111
City corporation—bank stock
42,483,388
State—bank stock
97 Brockton, Mass.:
City corporation—bank stock..
397,742
State—bank stock
286,758
63 Cambridge, Mass.:
City corporation—bank stock..,
71,610
State—bank stock
142 Chelsea, Mass.:
City corporation—bank stock...
71,274
State—bank stock
8,610
Fall River, Mass.:
City corporation—bank stock...
1,334,745
State—bank stock
1,355,695
153 Fitchburg, Mass.:
City corporation132,210
State—bank stock.,
61,040
132 Haverhill, Mass.:
City corporation—bank stock..
739,781
State—bank stock
293,619
100 Holyoke, Mass.:
City corporation—bank stock..
611,755
State—bank stock
935,266
Lawrence, Mass.:
City corporation—bank stock..
35,933
State—bank stock
,
49,567
Lowell, Mass.:
City corporation—bank stock..
634,305
State—bank stock
522,695
Lynn, Mass.:
City corporation—bank stock..
751,503
State—bank stock
433,543
127 Maiden, Mass.:
City corporation—bank stock..
138,391
State—bank stock
114,609
60 New Bedford, Mass.:
City corporation—bank stock..
1,420,172
State—bank stock
,
2,002,828
145 Newton, Mass.:
City corporation—bank stock..,
77,559
State—bank stock
25,441
170 Pittsfield,Mass.:
City corporation—bank stock...
State—bank stock
569,107
171
Quincy, Mass.:
Citycorporatit- _
85,068
State—bank stock.,
94,912
131 Salem,
Mass.:
City corporation—bank stock...
115,483
State—bank stock
148,267
75 Somerville,
Mass.:
City corporation—bank stock...
64,055
State—bank
stock
92,945
62 Springfield, Mass.:
City corporation—bank stock...
605,175
State—bank stock
1,337,825
170 Taunton,
Mass.:
City corporation—bank stock...
815,857
State—bank stock
—
519,143
212 Waltham,
Mass.:
City corporation—bank stock...
141,700
58,300
State—bank stock
35 Worcester,
Mass.:
City corporation—bank stock..,
895,030
bankstock.
State—br*
1,310,594
71 Duluth, Minn.:
City corporation—mortgage registry.
3,896,940 ,
School district—mortgage registry
3,S06,W0
State-mortgage r<_
-f™TO|
3,896,940
County—mortgage registry
( 3,696,9401
s
i Average rate.
Horses and mules taxed at $1
10,766
61,124
59,979
1,145
14,000
629
308,875
125,000
181,875
301,418
764,701
9,108
6,567
1,617
2,260
1,711
207
30,695
31,185
2,750
1,332
14,914
5,931
11,501
17,683
678
932
13,191
10,872
16,383
9,451
3,155
2,613
32,661
46,065
1,435
471
11,948
12,748
1,872
2,068
2,425
3,114
1,390
2,017
11,014
24,348
17,296
11,006
2,806
1,154
18,259
26,736
2,611
2 611 I
1,305
1,305
each.
18 Minneapolis, Minn.:
821,055,458 841,421
City corporation
28,004
Mortgage registry..
21,055,458
Grain tax
13,417
21,055,458
County.
8,407
10.00
Mortgage registry.
6,918
21,055,458
1,459
Grain tax
21,055,458
State
8,667
10.00
Mortgage registry.
6,948
21,055,458
Grain tax
1,719
CO
U0.06
27 St. Paul, Minn.:
10.00
City corporation
11,312,368
12,970
15>00
Mortgage registry.
11,312,368
12,896
Grain tax
74
(*>
County.
3,242
11,312,368
Mortgage registry....
10.00
3,224
11,312,368
Grain tax
18
1.00
11,312,368
State
3,212
Mortgage registry.
3,224
11,312,368
12.80
Grain tax
18
10.00
St. Louis, Mo.:
(V
1.88
City corporation.
201,981
78,873,320
Pram shop
8,602
3,308,395
Steamboat..... ••■.*••••.
18.00
151
150,500
Merchants'stock
18.00
86,876
33,363,750 109,352
Manufacturers'stock
42,050,675
School district
22.90
78,971,495 473,817
Merchants' and manufacturers' stock..
22.90
75,666,100 453,997
Dramshop
19,850
3,309,395 142,254
State
23.00
7S,971,495
Merchants' and manufacturers' stock..
23.00
136,299
75,666,100
Dramshop....
6,955
3,308,395
81 Manchester, N. B . :
24.00
City corporation
24.00
13,312,609 148,760
Savings nank deposits
13,342,609 100,070
Railroad t a x . . . . . . «
23.00
48,690
114 Atlantic City, N. J.:
0)
23.00
8,972
2,392,667
City corporation—bank stock.
2a so
8,972
2,392,667
County—bank stock
93
20.80
Bayonne, N. J.:
717,405
2,690
City corporation—bank stock
20.20
717,405
2,690
60
County—bank stock.
2a 20
Camden, N. J.:
3,890,547
14,590
18.80
City corporation—bank stock
3,890,647
14,590
1S2
18. SO
County—bank stock.
East
Orange, N. I.:
861,624
3,231
18.80
City corporation—bank stock.
74
861,624
3,231
18.80
County—bank stock
Elizabeth,
N.
J.:
20.80
1,706,363
20.80
City corporation—bank stock
1,706,363
County—bank stock.
21.80
Hoboken,
N.
J.:
2,970,051
11,138
20
21.80
11,138
2,970,051
City corporation—bank stock.
Comity—bank
stock.
22180
8,434,643
31,630
16 Jersey City, N. J.:
22.80
8,434,643
31,630
City corporation—bank stock.
County—bank stock
23.00
196 Newark, N. J.:
81,294
21,678,270
23.00
81,294
21,678,270
City corporation—bank stock
18.50
County—bank stock
91
814,712
18.60
3,055
Orange, N. J.:
814,712
3,055
City
corporation—bank stock.
22.40
County—bank stock
22.40
1,601,216
6,005
Passaic, N. I.:
6,005
1,601,216
City corporation—bank stock
22.00
157
County—bank stock.
22,00
3,397,624
12,741
Patcrson, N. J.:
12,741
3,397,624
21.00
City corporation—bank stock
64
21.00
County—bank stock
1,730
461,333
Perth Amboy, N. J.:
1,730
461,333
21.70
City corporation—bank stock
150
21.70
County—bank stock
",874,016
14,628
Trenton, N. J.:
774,016
14,528
18.20
61
City corporation—bank stock
18.20
County—bank stock
51,920
8,107
West
Hoboken.
N.
J.:
21.20
.Jl,920
8,107
City corporation—bank stock
21.20
County—bank stock
83,355
15,128,566
N.Y.:
19.80
178 Albany,
City corporation
19.80
6,071,062
60,711
Bank stock
9,057,504
22,614
Mortgage tax
20.40
9,057,604
22,044
20.40
State—mortgage tax
Amsterdam, N. Y.:
2,448,348
15,616
a 67
City corporation
0.67
Bank stock
1,252,700
12,527
0.33
Mortgage tax
1,195 648
2,989
0.33
State—mortgage tax..
1,195,648
2,989
• Bate varies; no valuation can be shown.
• Valuation act apportioned.
$10.00
DESCRIPTION OF GENERAL TABLES.
T a b l e XXXVI—Continued.
crrr.AXD FABTS OP CITY OB CLASSES o r
FBOPEBTT.
Auburn, N . Y . :
City corporation..
Assessed
valuation.
Aggre
gate
tax rate
per
Levies.
$1,000 of
assessed
value.
12,101,099
$11,020
i$5.24
768,995
1,332,104
1,332,104
7,690
3,330
3,330
10.00
2.50
2,50
3,283,917
17,401
15.30
1,225,492
2,058,425
2,058,425
12,255
5,146
5,146
10.00
2.50
2.50
66,617,664
290,511
14.36
Bank stock
Mortgage tax
State—mortgage tax...
Elxnira,N.Y.:
City corporation
17,862,244
48755,420
48,755,420
178,622
111,889
111,889
10.00
2.50
2.50
3,087,242
16,061
15.20
Bank stock
Mortgage tax
....
State—mortgage tax..,
Jamestown, N . Y.:
City corporation
1,112,398
1,974,844
1,974,844
11,124
4937
10.00
2.50
2.50
3,541,166
15,984
14.51
1,789,542
1,751,624
1,789,542
1,751,624
11,605
4,379
6290
4,379
6.48
2.50
3.52
2.50
2,818,289
9,188
13.26
285,573
2,532,716
2,532,716
2,856
6,332
6,332
10.00
2.50
2.50
1,982,024
7,502
13.78
1,642,362
1,642,362
3,396
4 106
4,106
10.00
2.50
2.50
770,056,736 {4,630,529
16.01
360,718,312 P, 607,183
409,338,424 11,023,346
389,219,300 973,048
10.00
2.50
2.50
3,749,279
15,176
14.05
773,655
2,975,624
2,975,624
7,737
7439
7,439
10.00
2.50
2.50
City corporation
25,791,675
91,243
13.54
Bank stock
Mortgage tax
County supervisors' fund—mortgage tax
state—mortgage tax
6,743,151
19,048,524
19,048,524
19,048,524
67,432
23,811
23 811
47,621
10.00
1.25
1.25
2.50
Bank stock
Mortgage tax
State—mortgage tax..
Blnghamton, N. Y.:
City corporation
Bank stock
Mortgage tax
State—mortgage tax...
Buffalo, N . Y . :
City corporation
BankSjtock
Mortgage t a r ,
School district—bank stock..
State—mortgage tax
Mount VcmonTN.Y.:
City corporation
Bank stock
Mortgage tax
New Rochelle, N. Y.:
City corporation
Bank stock
Mortgage tax
State—mortgage tax
New York, N ^ T . :
City corporation
Bank stock
Mortgage tax
State—mortgage tax
NiaEaraFalls/NlY.:
City corporation
Bank stock
Mortgage t a x . . . . . . . . . . . . . .
State—mortgage tax
Rochester, N T Y ? :
Grrr,A2n> FABXS o r CITY OB CLASSES o r
rBOPEBTT.
Schenectady, N. Y.:
City corporation
Bank stock
Mortgage t a x . . . . . . .
State—mortgage tax..
37 Syracuse, N. Y.:
City corporation
Bank stock....
Mortgage tax..
County supervisors' fund.
Bank stock.
Mortgage tax
State—mortgage tax.
Troy,N.Y.:
City corporation
Bank stock.
Mortgage tax
Lansingburg school district—bank stock.
County supervisors' fund—bank stock...
State—mortgage tax.
78 Utica,N.Y.:
City corporation
207
204
213
13
182
137
140
121
valuation.
Levies.
Aggre, gate
tax rate
,000 Of
fa
assessed
value.
$4,913,629
$17,100
113.48
642,081
4,271,548
4,271,548
6,421
10,679
10,679
10.00
2.50
2.50
13,791,264
41,281
12.99
4,343,264
9,448,000
29,471
11,810
6.78
1.25
13,791,264
25,771
lt87
4,343,264
9,448,000
9,448,000
13,961
11,810
23,620
3.21
1.25
2.50
5,209,149
26,173
15.02
3,275,907
1,933,242
222,870
3,275,907
1,933,256
21,340
565
10,853
4,833
6.51
2.50
0.03
3.31
2.50
4,833
12,154,908
75,576
16.22
Bank stock.
Mortgage tax
State—mortgage tax.
Yonkers,N.Y.:
City corporation.
6,025,228
6,129,680
6,129,680
60,252
15,324
15,324
10.00
2.50
2.50
4,362,418
15,789
13.62
Bank stock.
,
Mortgage tax
State—mortgage tax
Kenosha, Wis.:
City corporation—street railway tax..
State—street railway tax
La Crosse, Wis.:
City corporation—street railway t a x . .
State—street railway tax
Madison, Wis.:
City corporate
State—street railway t a x . .
Milwaukee, Wis.:
City corporation—street railway tax..
State—street railway tax
Oshkosh, Wis.
City corporal
State—street railway tax
Racine, Wis.
Citycorpor.
tax..
State—street railway tax
Superior, Wis.:
City corporation—street railway tax.,
State—street railway tax
650,972
3,711,446
3,711,446
6,510
9,279
9,279
10.00
2.50
2.50
1,259,950
1,259,950
14,106
2,489
11.20
1.98
362,400
362,400
4,058
716
11.20
1.98
818,300
818,300
9,162
1,617
11.20
1.98
30,117,800
30,117,800
337,220
59,510
11.20
1.98
507,615
507,615
5,750
1,015
11.33
2.00
3,518,200
3,518,200
39,392
6,952
11.20
1.98
1,250,000
1,250,000
14,160
2,499
11.33
2.00
i Average rate.
Tax levies.—The amounts given under the general
heading "Levy" on the lines of Table 32 for the sev
eral divisions of the city's government represent the
total and per capita amounts levied for the mainte
nance of those divisions within the territorial limits
of the city corporation, except in cases where the dis
trict includes areas outside the city, which contain
properties assessed at less than 10 per cent of the
entire valuation of the district.
The taxes levied for the state, county, and minor
civil divisions were presented for the first time in the
report of this series for the fiscal year 1915, property
and poll taxes being shown separately, as in this
table. The per capita property taxes represent, as
nearly as could be determined, the per capita tax
burden for all purposes exclusive'of poll taxes resting
upon the inhabitants of the cities reported. These
figures furnish a fairly comparable measure of the
tax burden and should be considered in connection
with the other per capita figures of this report, in
cluding those given in Tables 5, 13, and 28. The
average per capita of general property taxes levied
for all purposes was $23.27 for the 213 cities covered
by the report, and $25.78, $24.38, $22.09, $19.60,
and $19.03, respectively, for the five groups of cities
arranged according to population. The per capita of
general property taxes levied for municipal purposes
for the group with the largest population was nearly
twice as great as that of the one with the smallest,
and for all groups these per capitas are larger than
for the preceding year.
GENERAL TABLES
(123)
GENERAL TABLES.
125
TABLE 1.—YEAB OP INCOKPORATION, DATE OP MIDDLE OF FISCAL YEAR REPORTED, POPULATION, AND
* AREA: 1916.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 9. For a text discussion of this table, see page 19.)
POPULATION.
art.
Yearofl
incor Date of middle
pora
tion as of fiscal year.
a city.
Grand total.
Group I
Group I I . . .
Group III..
Group I V . .
Group V . . .
Estimated as
of middle of
fiscal year.
AREA (ACRES), JULY 1 , 1915.
Decennial census.
Total.
Land.
Water.
Apr. 15,1910.
Tune 1,1900.
32,267,415
23,090,712
20,716,693
3,131,244.0
2,908,103.4
223,140.6
13,472,116
4,060,172
7,025,512
4,440,236
3,269,379
11,977,607
3,453,488
6,055,400
3,784,857
2,819,360
9,193,545
2,504,146
4,279,473
2,648,230
2,091,299
571,613.4
626,021.7
787,671.2
588,417.0
557,520.7
560,056.8
544,717.2
734,295.0
549,228.9
519,805.5
11,556.6
81,304.5
53,376.2
39,188.1
37 715.2
GROUP I.-CITIES HAVING A POPULATION OP 500,000 AND OVER IN 1916.
Now York. N.Y,
(l)
PhU^eiphia',Pa!
St. Louis. Mo...,
Boston, Mass....
1653
1837
1701
1822
1822
June
June
June
Oct.
July
30,1915
30,1915
30,1915
12,1915
31,1915
5,468,190
2,447,845
1,683,664
749,183
746,084
4,766,883
2,185,283
1,549,008
687; 029
, 670,585
3,437,202
1,698,575
1,293,697
575,238
560,892
183,555.0
125,717.8
84,933.0
39,277.0
30,295.0
183,555.0
121,502.6
83,340.0
39,100.0
« 27,612.0
Cleveland, Ohio..
Baltimore, ifd...
Pittsburgh, Pa...
Delroit,Mich....
1836
1796
1816
1824
June
June
June
Dec.
30,1915
30,1915
30,1915
31,1915
657,311
584,605
571,984
563.250
560,663
558,485
533,905
465,766
381,768
508,957
4 451,512
285,704
33,717.5
20,255.0
26,666.7
27,196.4
33,547.5
19,290.0
25,383.3
26,726.4
4,215.2
1,593.0
177.0
a 2,683.0
170.0
965.0
1,283.4
470.0
GROUP H.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916.
Los Angeles,Cal..
Buffalo, N . Y
San Francisco,Cal,
Milwaukee, Wis...
Cincinnati, Ohio..
1851
1832
1850
1816
1819
Dec.
Dec.
Dec.
June
June
31,1915
31,1915
31,1915
30,1915
30,1915
489,589
464,946
459,762
428,062
406,706
319,198
423,715
416,912
373,857
363,591
102,479
352,387
342,782
285,315
325,902
184,457.0
26,983.0
29,760.0
16,547.7
45,272.1
183,464.0
24,894.0
28,632.0
16,215.8
45,255.0
• 3,128.0
331.9
17.1
Newark. N . J
New Orleans, La..
Washington, D. C.
Minneapolis, Minn
Seattle, Wash
1836
1805
1802
1867
June
June
Dec.
Juno
Juno
30,1915
30,1915
31,1915
30,1915
30,1915
399,000
366,484
361,329
353,460
330,834
347,469
339,075
331,069
301,408
237,194
246,070
287,104
278,713
202,718
80,671
14,976.0
169,323.0
44,316.0
33,920.0
60,466.0
«14,858.0
125,440.0
38,408.4
32,069.0
37,481.0
118.0
43,883.0
5,908.5
1,851.0
22,985.0
993.0
GROUP HI.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
T
JereeyCJty,N.J....,
Kansas City, Mo
Portland, Ores
,
Indianapolis, Ind
Denver, Colo.
1827
1853
1851
1831
1859
May
Oct.
May
June
June
31,1915
19,1915
31,1915
30,1915
30,1915
299,615
292,278
271,814
265,578
253,161
207,214
233,650
213,381
206,433
163,752
90,426
169,164
133,859
12,288.0
38,305.3
34,214.4
22,486.2
37,600.0
8,320.0
37,555.8
32,748.8
22,165.1
37,028.0
3,968.0
750.0
1,465.6
321.1
572.0
Rochester, N . Y . . . . ,
Providence, R . I . . . . .
St. Paul. Minn
Louisville, Ky
,
Columbus, Ohio.....
1834
1832
1854
1824
1816
Juno
Mar.
June
Fob.
June
30,1915
31,1915
30,1915
28,1915
30,1915
250,747
243,791
241,999
236,379
209,722
218,149
224,326
214,744
223,928
181,511
162,608
175,597
163,065
204,731
125,560
15,351.5
11,701.0
35,481.0
17,544.4
14,307.0
14,876.3
11,353.0
33,388.0
15,368.4
14,149.6
475.2
348.0
2,093.0
2,176.0
157.4
Oakland, Cal
,
Toledo, Ohio
,
Atlanta, Ga
Birmingham, Ala....
Omaha, Nebr
1854
1837
1847
1871
1857
Dec.
June
June
Mar.
June
31,1915
30,1913
30,1915
31,1915
30,1915
194,703
187,840
184,873
172,119
163,200
150,174
168,497
154 839
132,685
124,096
66,960
131,822
89,872
38,415
102,555
38,561.0
18,265.6
16,847.7
32,051.2
20,224.0
31,591.0
16,025.6
16,815.7
32,020.4
19,840.0
6,970.0
2,240.0
32.0
30.8
384.0
Worcester. Mass
Richmond, Va
Syracuse, N . Y
New Haven, Conn...
Memphis, Tenn
1848
1782
1848
1784
1849
May
July
June
June
June
31,1915
31,1915
30,1915
30,1915
30,1915
160,291
154,841
152,534
147,095
146,113
145,986
127,628
137,249
133,605
131,105
118,421
85 050
108,374
108,027
102,320
24,634.0
15,606.6
12,166.0
14,340.0
12,719.0
23,731.0
14,582.6
11,664.0
11,460.0
12,352.0
903.0
1,024.0
502.0
2,880.0
367.0
Scranton,Pa
Spokane, Wash
Paterson,N.J
Fall River, Mass
Grand Rapids, Mich.
1866
1883
1851
1854
1850
June 30,1915
June 30,1915
Dec. 31,1915
June 30,1915
Sept. 30,1915
144,081
142,990
137,403
126,904
126,392
129,867
104,402
125,600
119,295
112,571
102,026
36,848
105^ 171
104,863
87,565
12,508.9
25,120.0
5,357.0
26,156.0
11,200.0
12,361.7
24,819.0
5,157.0
21,723.0
10,880.0
147.2
301.0
200.0
4,433.0
320.0
Dayton, Ohio
Dallas, Tex
San Antonio, Tex....
Bridgeport, Conn
Nashville, Tenn.
New Bedford, Mass..
Salt Lako City, Utah,
Lowell, Mass.
Cambridge, Mass
Trenton, N.J
1841
1856
1837
1836
1806
June 30,1915
Oct. 31,1915
Nov. 30,1915
Sept. 30,1915
June 30,1915
125,509
121,277
121,274
119,220
115,978
116,577
92,104
96,614
102,054
110,364
85,333
53,321
70,996
80,865
10,637.0
10,961.8
23,040.0
11,426.0
11,829.1
10,061.0
10,846.6
22,860.5
9,330.0
11,574.1
576.0
115.2
179.5
2,096.0
255.0
1847
1851
1836
1846
1792
June 5,1915
June 30,1915
June 30,1915
Sept. 30,1915
Aug. 31,1915
114,454
113,567
112,124
111,997
109,609
96,652
92,777
106,294
104,839
96,815
62,442
53,531
94,969
91,886
73,307
20,873.0
31,837.5
9,098.0
4 180.8
4,903.0
12,206.0
31,137.5
8,308.0
4,014.3
4,490.0
8,667.0
700.0
790.0
166.5
413.0
Hartford, Conn
Houston, Tex
Tacoma,Wash
Reading, Pa
Youngstown, Ohio...
1784
1839
1875
1847
1868
Sept. 30,1915
June 30,1915
Juno 30,1915
June 30,1915
June 30,1915
109,452
108,172
106,094
107,594
104,489
93,915
78,800
83,743
96,071
79,066
79,850
44,633
37,714
78,961
44^885
11,070.9
20,160.0
27,920.0
5,209.7
15,960.0
10,160.9
20,020.0
25,168.0
5,209.7
15,760.0
910.0
14a 0
2,752.0
Camden, N . J
Albany, N . Y
Springfieid, Mass
Lynn, Mass
1828
1686
1852
1850
June
June
May
June
104,349
103,580
102,989
100,316
94,538
100,253
88,926
75,935
94,151
62,059
68,513
5,030.0
10,070.1
21,180.0
7,243.0
4,475.0
9,774.4
19,980.0
6,943.0
i Not reported.
Includes area of Hyde Park, annexed Jan. 1,1912.
* Includes 1,546 acres of land submerged at high tide.
1
30,1915
30,1915
31,1915
30,1915
267,779
« Includes population of territory annexed since 1900.
tA
n
t Does not include water area comprised in San Francisco Bay and Pacific Ocean.
• includes 4,000 acres of undeveloped meadow land.
200.0
555.0
295.7
1,200.0
305.0
126
GENERAL STATISTICS OF CITIES,
TABLE
1.—YEAB OF INCOKPORATION, DATE OF MIDDLE OF FISCAL YEAR REPORTED, POPULATION, AND
BI
AREA: 1916—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 9. For a text discussion of this table, see page 10.]
AREA (ACRES), JULT 1 , 1915.
POP0L1TIOK.
CFTT*
Year of
incor- Bate of middle
of fiscal year.
acity.
Estimated as
of middle of
fiscal year.
Decennial census.
Total
Apr. 15,1910.
Land.
Water.
Tune 1,1900.
GBOTJP IV.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1916.
79,803
62,139
26,6SS
62,559
51,418
47,931
35,309.0
10,768.0
4,577.0
10,533.8
11,840.0
34,423.0
10,553.4
4,185.0
9,943.8
11,440.0
214.6
392.0
590.0
400.0
72,826
87,411
78,466
64,205
67,452
31,682
76,508
52,909
10,037
46,624
5,270.0
6,515.0
43,116.8
11,008.0
5,906.6
5,141.0
4,026.0
37,715.2
10,948.0
4,773.8
129.0
12,489.0
5,401.6
60.0
1,192.8
85,620
85,460
84,745
84,361
83,876
73,409
77,236
73,141
77,403
74,419
62,130
61,643
« 51,139
102,979
56,383
6,230.0
2,700.0
18,048.0
8,880.0
8,168.8
6,191.0
2,600.0
17,981.0
8,480.0
8,029.0
39.0
100.0
67.0
400.0
139.8
30,1915
30,1915
30,1915
3,1915
4,1915
82,958
77,738
76,959
76,483
75,231
69,067
76,813
70,063
70,324
67,105
42,728
» 75,057
56,987
59,364
51,721
7,347.2
7,206.4
21,700.0
1,220.0
3,433.5
7,254.2
6,630.4
20,119.5
830.0
3,233.5
93.0
576.0
1,580.5
390.0
200.0
June
July
June
June
June
30,1915
4,1915
30,1915
30,1915
30,1915
74,352
73,810
73,137
72,125
72,105
63,933
66,525
57,699
69,647
58,547
45,115
52,733
28,429
59,007
29,655
7,233.0
4,919.6
8,700.0
4,270.6
7,850.0
7,112.0
4,739.6
6,060.0
4,166.6
7,828.0
121.0
180.0
2,640.0
104.0
22.0
1860
1845
1873
1789
1869
June
June
Dec.
June
Oct.
30,1915
30,1915
31,1915
30,1915
31,1915
70,754
70,732
70,377
68,361
68,352
64,186
66,950
54,773
65,064
55,545
50,167
56,100
27,777
54,244
32,722
5,540.4
6,020.0
2,087.7
4,720.1
3,770.0
3,448.5
6,020.0
1,998.7
4,472.7
2,650.0
2,091.9
Wichita, Kans
South Bend.Ihd....
Johnstown, Fa
Brockton, Mass
Sacramento, Cal
1871
1865
1889
1881
1863
June
June
July
May
Juno
30,1915
30,1915
4,1915
31,1915
30,1915
67,847
67,030
66,601
65,604
64,806
52,450
53,684
55,482
56,878
44,696
24,671
35,999
35,936
40,063
29,282
12,852.5
9,318.5
. 3,197.3
13,798.4
8,910.0
12,592.5
9,117.9
2,997.3
13.708.4
8,900.0
260.0
200.6
200.0
90.0
10.0
99
100
101
102
103
Terre Haute, I n d . . .
Holyoke.Mass
Portland, Me
Allentown,Pa
El Paso, Tex
1873
1832
1867
1873
June 30,1915
May 31,1915
June 30,1915
July 4,1915
Sept. 30,1915
64,806
63,968
63,014
61,914
60,754
58,157
57,730
58,571
51,913
39,279
36,673
45,712
50,145
35,416
15,906
5,523.0
14,585.0
14,825.1
3,815.0
5,836.8
5,068.0
13,423.0
13,790.7
3,705.0
6,724.3
460.0
1,162.0
1,034.4
110.0
112,5
104
105
106
107
108
Charleston, S. C . . .
Springfield, 111
Canton, Ohio
Chattanooga, Tenn..
Pawtucket,R.I....
1783
1840
1854
1851
June
Aug.
June
Mar.
June
30,1915
31,1915
30,1915
31,1915
30,1915
60,427
59,868
59*139
58,201
58,156
51,678
50,217
44,604
51,622
55,807
34,159
30,667
30,154
39,231
3,744.0
5,529.0
5,964.0
4,396.8
6,725.0
2,373.6
6,529.0
5,929.0
4,196.8
5,498.0
870.4
35.0
200.0
227.0
Altoona, Pa
Covington, Ky
HI Mobile, Ala
112 Berkeley, Cal
113 Sioux City, Iowa....
186S
1834
1814
1878
1857
June 30,1915
June 30,1915
Mar. 31,1915
Dec. 31,1915
Sept. 30,1915
57,606
56,520
56,295
56,266
55,960
52,127
53,270
51,521
40,434
47,823
38,973
42,938
38,469
13,214
33,111
2,195.2
3,593.0
11,200.0
10,720.0
28,645.0
2,194.0
3,590.0
8,640.0
5.280.0
28,020.0
1.2
3.0
2,560.0
5,440.0
625.0
Atlantic City, N. J..
Saginaw, Mich
Little Rock, Ark....
Rockford, 111
Binghamion, N. Y..
1854
1889
1831
1852
1867
June
Dec
June
June
June
30,1915
31,1915
30,1915
30,1915
30,1915
55,806
55,228
55,158
53,761
53,082
46,150
50,510
45,941
45,401
48,443
27,838
42,345
38,307
31,051
39,647
2,919.0
8,935.0
10,560.0
6,159.0
6,400.0
2,805.0
8,750.0
10,180.0
5,967.0
6,913.6
114.0
185.0
380.0
192.0
486.4
Pueblo, Colo
New Britain, Conn..
Flint, Mich
Tampa, Fla
San Diego, Cal
1873
1871
1855
1887
June 30,1915
Sept. 30,1915
Aug. 31,1915
Nov. 30,1915
June 30,1915
52,840
52,601
52,594
52,506
51,115
44,395
43,916
38,550
37,782
39,578
28,157
25,998
13,103
15.839
17,700
7,308.8
8,320.0
8.346.0
7,680.0
47,323.1
7,218.8
8,290.0
8,306.0
6,700.0
47,323.1
90.0
30.0
40.0
1.920.0
1850
1887
1818
1882
June
June
Dec
June
50,804
50,543
50,512
50,067
46,921
44,750
47,227
44,404
38,253
33,708
41,459
33,664
7,156.0
2,250.0
2,660.0
3,072.0
7,039.0
2,220.0
2,625.0
3,060.0
117.0
30.0
35.0
12.0
1857
1872
1853
1SS6
1872
Sept. 30,1915
June 30,1915
June 30,1915
June 30,1915
June 30,1915
99,757
99,528
98,197
96,854
96,610
86,368
73,312
85,892
82,331
Schenectady, N. Y
Wilmington, Del
Duluth, Minn
Oklahoma City, Okla.
Norfolk, Va
1798
1832
1870
1S91
1845
June
Dec.
June
Dec.
Dec.
30,1915
31,1915
30,1915
31,1915
31,1915
95,265
93,713
91,913
90,620
SS,844
Elizabeth, N . J . . . ,
Somerville, Mass..,
Waterbury, Conn.,
St. Joseph, Mo....,
Utica,N.^
1855
1871
1853
1853
1832
Dec.
June
June
Oct.
June
31,1915
30,1915
30,1915
21,1915
30,1915
Akron, Ohio
Troy,N.Y
Manchester, N . H . .
Hoboken,N. J
Wilkes-Barre, Pa...
1836
1816
1846
1855
1871
June
June
June
Nov.
July
84 Fort Wayne, Ihd*..
Erie, P a . . . . .
Jacksonville, Fla....
Evansville,lnd....,
East St. Louis, HI...
1839
1851
1822
1847
1865
90
91
92
93
Harrlsburg, Pa
Peoria, HI.:
Passaic, N . J
Savannah, 6a
Bayonne,N. J
94
95
96
97
98
Des Moines, Iowa..,
Fort Worth, Tex...
Lawrence, Mass
67 Kansas City, Kans.,
Yonkers,N.Y
109
110
114
115
116
117
118
119
120
121
122
123
124 Springfield, Ohio..
125
126 Lancaster, Pa.,
127 Maiden, Mass.
30,1915
30,1915
1,1915
30,1915
89.0
247.4
1,120.0
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916.
128
129
130
131
Augusta, Ga
,
Davenport, Iowa..
Topeka, Kans.
Salem, Mass.
1798
1851
1857
1836
June 30,1915
Sept. 30,1915
June 30,1915
June 30,1915
49,848
48,207
47,914
47,778
41,040
43,028
43,684
43,697
39,441
35,254
33,60S<
35,956
6,196.0
5,627.0
5,632.0
5,25a 0
6,012.0
6,625.0
5,312.0
5*100.0
184.0
2.0
320.0
150.0
132
133
134
135
Haverhill, Mass...
Kalamazoo, Mich.,
Bay_City,Mich...
McKeesport, Pa...
1870
1884
1865
June 30,1915
Sept. 30,1915
Dec. 31,1915
July 4,1915
47,774
47,744
47,718
46,749
44,115
39,437
45,166
42,694
37,175
24,401
* 40,747
34,227
22,000.0
5,376.0
7,072.0
2,240.0
20,500.0
6,285.0
6,316.8
2,236.8
1,500.0
91.0
755.2
3.2
i Includes 1,460 acres of marsh land.
> Includes population of territory annexed since 1910.
GENERAL TABLES.
127
TABLE 1.—YEAR OP INCORPORATION, BATE OP MIDDLE OP PISOAL YEAR REPORTED, POPULATION, AND
AREA: 1916—Continued.
iFor a list of the cities arranged alphabetically by states, with the number assigned to each, see page 9. For a text discussion of this table, see page 19.)
FOPUXJLTION.
Yearof
Incor Date of middle
pora
tion as of fiscal year.
a city.
ABEA (ACRES), JtJLT 1 , 1 9 1 5 .
Decennial census.
Estimated as
of middle of
fiscal year. Apr. 15,1910. June 1,1900.
Total.
GROUP V.-C1TIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916-Continued.
Lincoln, Nebr
Racine, Wis.
Macon, Ga
Pasadena,Cal
Superior, Wis
1871
1848
1832
18S6
18S9
Feb.
June
June
Dec.
Mar.
28,1915
30,1915
30,1915
31,1915
31,1915
45,900
45,507
45,415
45,154
45,050
43,973
38,002
40,665
30,201
40,384
40,169
29,102
23,272
9,ii7
31,091
4,988.8
3,840.0
5,950.0
8,460.8
27,000.0
4,988.8
3,750.0
5,900.0
8,46a 8
23,40a0
Huntington, W. Va..
Chelsea, Mass
,
Woonsocket.R.I...,
Wheeling. W . V a . . . .
Newton, Mass.
,
Butte, Mont
Montgomery. A l a . . . .
Muskogee, Okla
Roanoke, va.
West Hoboken, N . J .
1872
1857
18S8
1836
1873
Dec.
June
June
Dec.
June
31,1915
30,1915
30,1915
31,1915
30,1915
44,600
143,979
43,355
43,237
43,OS5
31,161
32,452
38,125
41,641
39,806
11,923
34,072
28,204
38,878
33,587
7,920.0
1,44a 0
6,632.0
2,05a 0
11,406.0
7,892.0
1,302.0
5,532.0
1,345.0
11,106.0
1879
1837
1898
18S4
18SS
Oct.
Dec
Dec.
June
Juno
31,1915
31,1915
31,1915
30,1915
30,1915
43,004
42,908
42,740
41,929
41,893
39,165
38,136
25278
34,874
35,403
30,470
30,346
4,254
21,495
23,094
3,311.0
4,352.9
5,446.4
3,462.0
546.3
3,311.3
4,352.0
6,446.9
3,394.5
546.0
Galveston, Tex.....
East Orange, N.J.«
Fitchburg, Mass....
Chester, Pa
Newcastle, Pa.....
Springfield, Mo.
Perth Amboy, N . J .
Lexington, Ky.
Dubuque, Iowa
Hamilton, Ohio
1839
1899
1872
1866
1869
Aug.
June
May
June
June
31,1915
30,1915
31,1915
30,1915
30,1915
41,207
41,155
41,091
40,935
40,351
36,981
34,371
37,826
38,537
86,280
37,789
21,506
31,531
33,988
28,339
4,989.3
2,516.0
18,163.0
3,000.0
5,915.0
4,989.3
2,516.0
17,963.0
2,985.0
5,815.0
1855
1871
1832
1840
1854
Dec.
June
June
Aug.
June
31,1915
30,1915
30,1915
31,1915
30,1915
39,927
39,725
39,703
39,687
39,655
35,201
32,121
85,099
38,494
35,279
23,267
17,699
26,369
36,297
23,914
5,039.1
3,804.0
3,150.0
8,320-0
3,46a0
5,037.1
2,844.0
3,15a0
7,36a0
3,32a0
Lansing, Mich....,
Charlotte. N . C . ,
Decatur, 111
,
Portsmouth, Va..,
Everett, Mass....
1858
1816
1856
1858
31,1915
31,1915
31,1915
30,1915
30,1915
39,199
38,961
38,610
38,307
31,229
34,014
31,140
33,190
33,484
16,485
18,091
20,754
17,427
24,336
4,soao
1892
Oct.
Oct.
Oct.
June
June
4,53a0
8,167.0
4,281.4
1,545.0
1,948.0
Khoxvflle,Tenn.,
Knoxvflie, Te
Elmira,N.Y
San Jose, Cat..
Joliet.IIl..
Pittsfleld,
Quincy,Mass
Auburn, N . Y .
Quincy/lll
Cedar Rapids, Iowa..,
Mount Vernon, N.Y..
1815
1864
1850
1852
1891
Mar.
June
May
Oct.
June
31,1915
30,1915
31,1915
31,1915
30,1915
38,206
37,963
37,918
37651
37i5£0
36,346
37,176
28,946
34,670
32,121
32,637
35,672
21,500
29,353
21,766
2,541.0
4,546.0
5,399.6
2,43a0
21,925.0
1889
1848
1839
1850
1892
June 30,1915
D e c 31,1915
Oct. 31,1915
Sept. 30,1915
Oct. 31,1915
37,251 I
37,166
36,775
86,764
86,355
32,642
34,668
36 587
32,811
30,919
23,899
30,345
36,252
25,656
21,228
2,55L0
4,747.0
5,549.6
2.5M.0
22,9oao
17,186.0
5,440.0
5,225.6
8,397.0
2,694.4
NewRochelle,N.Y...
Niagara Falls, N . Y . . .
Amsterdam, N. Y . . . . ,
Taunton, Mass
Jamestown, N. Y
Lorain, Ohio
Oshkosh,Wh
Jackson, Mich
Lima, Ohio
Stockton, Cal
1899
1892
1885
1864
1886
Juno
June
June
May
Aug.
30,1915
30,1915
30,1915
31,1915
31,1915
36,326
.36,240
i 86,163
185,930
! 85,871
28,867
30,445
31,267
34,259
31,297
14,720
19,457
20,929
31,036
22,892
6,495.0
6,97a 0
3,732.0
31,264.0
5,410.4
6,400,0
5,900.0
3,485.0
28,32a0
5,351.4
1894
1853
1813
1S71
1850
June
Mar.
June
June
June
30,1915
31,1915
30,1915
30,1915
30,1915
85,662
85,460
84,730
84,644
84,508
83,062
31,433
30,508
23,253
16,028
28,284
25; ISO
21,723
17,506
6,235.0
5,446.4
5| 760.0
3,770.0
5,212.0
6,115.0
5,036.8
5,653.0
3,703.0
5,14L0
1885
1839
1805
1839
Sept. 30,1915
Dec. 31,1915
June 30,1915
June 30,1915
June 30,1915
34,488
34,2S0
34,063
84,058
84,016
26,693
24,892
28,015
26,319
29,860
12,580
12,470
16,013
21)108
8,560.0
3,913.0
7,020.0
3,981.0
10,561.1
8,160.0
3,913.0
6,720.0
3,831.0
8,282.1
1893
1857
1866
1873
1856
June 30,1915
June 30,1915
June 30,1915
Dec. 31,1915
Sept. 30,1915
33,767
33,613
33,495
33,124
32,913
24,814
29,807
31,860
32,073
26,425
7,838
24,147
28,757
26,023
5,011.2
9,920.0
6,650.0
5,954.5
4,245.0
4,537.6
9,920.0
6,440.0
1872
1866
1805
1878
1705
June
Oct.
July
June
Juno
30,1915
31,1915
31,1915
30,1915
30,1915
32,524
32,443
32,431
82,344
31,934
17,358
29,494
29,078
27,792
24,141
5,957
18,891
21,085
19,935
1,400.0
3,040.2
3,059.2
5,305.8
4,363.0
1,400.0
3,030.9
2,924.8
5,305.8
4,327.0
Banville,m
Newport, K y . . . . .
BelUngham, Wash
La Crosse, w i * . . . _
Council B]
,Iowa.
1867
1850
1903
1856
1853
Oct. 31,1915
June 30,1915
June 30,1915
June 30,1915
Sept. 30,1915
31,790
31,722
31,609
31,522
81,219
27,871
30,309
24,298
30,417
29,292
16,354
28,301
11,062
28,895
35,802
6,400.0
891.0
14,080.0
6,649.1
12,627.2
6,000.0
771.0
12,800.0
6,089.5
11,616.0
400.0
120.0
1,280.0
550.6
1,011.2
Norristown, Pa
Kenosha. Wis.
Ogdea,Utah.
Winston^aIem,N.C...
1812
1850
1861
1913
Juno
Oct.
June
June
30,1915
31,1915
30,1915
30,1915
80,833
30,738
30,466
30,448
27,875
21,371
25580
22,700
22,265
11,606
16,313
13,650
2,265.0
2,740.0
10,752.0
3,307.7
2,265.0
2,72a 0
10,752.0
3,295.0
12.7
Zanesville, Ohio.
Easton,Pa,
Waltham.Mass
Madison, Nvis
1814
1887
1884
June
June
July
June
30,1915
30,1915
31,1915
30,1915
30,406
30,206
30,166
30,084
28,523
27,834
25,531
23,538
25,238
23,481
19,164
4,672.0
2,335.0
8,786.0
3,831.0
4,416.0
2190.0
8,078.0
3,829.8
256.0
145.0
708.0
1.2
Waterloo, Iowa
Fresno, Cal
Shreveport, La
Columbia, S.C
Austin, Tex.
,
Everett, Wash
Aurora, 111
WHliamsport, Pa
Joplin, ! & . . . .
Waco, Tex
,
,
,
Orange, N. J.
Boise. Idaho.
Colo.
1853
t Estimate based on Federal census of 1910 and state census (population 43,426) of 1915.
8,192.0
4,2SS.0
1,690.0
2,176.0
10,736.0
5,390.0
3,799.6
7,909.0
2,644.4
210.0
9.3
134.4
36.0
20.0
FINANCIAL STATISTICS OF CITIES.
128
TABLE
2.-SPECIFIED CITY OFFICIALS-NUMBER, TERMS OF OFFICE (IN YEARS),
[For a text discussion of tbis table, see page 45. Appointed officials are indicated by "a "in
ALDERMEN AND COUNOLMEN.
1
1
Num Term
of 1
ber. office.
*
Method of election.
Term
of
Salary. Num
ber. office.
Method of
election.
MA I V A .
i
Members of lower house.
Members of single chamber or upper house.
ctxr.
Term
of
Salary. Num
ber. office.
Salary.
Term
of
office.
j
Salary.
ALABAMA.
33
111 1 Mobile/.
147
3
3 !
3
3
4
$7,000
5*000
3,000
3
4
ARKANSAS.
116
16
2
$480
8
9
4
2
300
2,400
2
$5,000
4
2
i.500
4,500
4
2
2,000
CALETOSNIA.
112
187
10
30
139
98
123
12
168
185
is
7
4
4 6 by wards, 1 at large...
•4
5
4 1 "3,600 |
3,000
4
3,600
5
•2,000
•4
6
2,400
300
|
•1,800
5
5
4
"2,400
5
5
4
4
4
»• 2,000
5,000
2,400
6,666
COLORADO.
199
24
119
3
CONNECTICUT.
48
55
120
38
76
(*)
24
20
6
21
15
2
2
2 By wards
2 15 by wards, 6 at large...
2
(»)
(»)
14
2 13 by wards, 1 at large...
a 240
(a)
(a)
24
2
2
2
3,000
3,500
1,200
3,500
3,000 1
2
2,000
2
4
. 3,000
3,000
23
2
4
4,000
3,000
3,000
6,000
2
4
2
1,200
18,000
2,500
2
23
ta\
\ J
DELAWARE.
70
!
DISTRICT OF COLUMBIA.
17
3
5,000
3
YLOBIDA.
86
122
22
11
2
4 10 by wards, 1 at large...
10
18
12
12
3
3
2
4
»*10
480
GEORGIA.
32
128
138 Macon........... x .
92 Savannah....... .
»300
150
300
»10
20
2
By wards...
$300
IDAHO.
197
5
•4
"1,200
ILLINOIS.
192
2
201
163
88
169
90
173
117
105
M
70
14
Chicago....
Danville
Decatur
East St. Louis
Jpliet
*eona
Qutacy..
Rockford
Springfield
iel
2
2
2 By wards
US
3,000
»6
i" By wards
»3*
»i"
2] ByimdsYYYYYYYYYYYYYY
2
2 By wards
By wards
"3
•
10
*
10
4 7 by wards, 3 at large... J
4 10 by wards, 5 at large.. J
By districts
?....
4 7 by wards, 3 at large....
4 7 by wards, 3 at large....
200200
600
200
200
8
2 6 by wards, 2at large....
300
i.6*
i*
15
*:::::::
:::::::
:*:::*:
••"*"-"»'""
5*
4* "»3*666*
5"
4* "w 2*975
5*
4* ""i'ioo*
2*
""5,'666l
2*
2
2
2 000
2,000
4
4
4
4
4
4,000
3 000
7,500
3000.
3*000
2
2
i,s66
INDIANA.
87
84
23 Indianapolis
95 South Bend
99
10
15
•"••••
**"****
--•••••
IOWA.
174
205
129
64
159
113
186
Cedar Rapids
Des Moines
Dubuque
Sioux City
Waterloo
7|
2* 5 by wards," 2 at'large' " 'J
300*
6|
2* 4 by"wards,*2at large!I" *
250*
*■:*■*:
'*"!"* •••""••-•"•-••
"--••"•
6
2
si
2* "•Vi'ooD"
5*
2
«1,800
"iVi'sool
2*
2*
KANSAS.
67 Kansas City
130
94 1
$&::::::::::
4
..............••••....•..]
1
NOTB.—For all notes to Table 2, see pp. 134 and 135.
5!
5!
51
2
2
2
«3,000
«1,800
«1,800 >
!
1,500
1,400
2^666*1
[
GENERAL TABLES.
129
METHOD OF ELECTION (BY WARDS OR AT LARGE), AND ANNUAL SALARIES: 1916.
the column headed " Term of office "; all others are elected. See notes on pages 134 and 135*]
CtTT CLECS.1
Term
of
Salary.
12.100
2,400
:f?
Term
of
office.
*(«)
Salary.
4
a
o "2
a
4
2
tf(i)
Salary.
Term
of
office.
1,800
1,500
2,400
.3,000
1,620
3,000
2,400
4,200
1,500
1,080
2,400
(')
C)
1,800
2.100
a(«)
a(«>
a
4
3,000
3,600
2,100
2,700
"1,800
4,000
3,000
3,000
1,620
240
3,000
4,000
1,500
ft' ft
a(»)
3,000
4,000
2,200
2,000
2,000
2,500
1,000
3,000
2,000
«(»)
3,000
2,400
(
*\
a
1
O
2
2,000
1,000
3,000
2,000
2,000
a
a
a
a
a
a
a
<«)
2
2
2
2
2
2
1,800
1,500
1,800
2,000
1,400
1,500
2
2
2
1,500
1,500
1,200
'66412°—:
(»)
1,800
»3,000
10,000
3,000
a<»)
a
4
1,800
3,600
3,000
1,800
2,000
1,000
2,400
2,100
2,500
a<»)
CO
4,800
ft.
tt(t)
(•)
fl?)
Salary.
o
CUT ENGINEER.
Term
of
Term
of
office.
300
10,000
500
25
"3,000
2,000
,500
2,500
2,000
4,000
2,500
2,000
3,000
2,000
8,500
2,000
3,000
2,000
1,400
1,500
1,800
1,800
1,200
2,500
1,800
1,600
1,500
75
1,800
1,350
1,500
1,200
1,200
1,200
Salary.
$3,600
2,100
1,800
:8
a (»>
$2,100
<*)
(»)
4,000
a<*>
<*>-
a
1,400
2
3,000
2
2 %
s,
@
(")
(»)
(»)
(»)
(")
<»)
*,700
oh
8,000
1,800
2,500
*750
2,000
2,000
4
3
si3
5
3
a
a
a
a
a
2
2
1
2
2
» 3,000
a («)
(*)
2,100 116
2,400
1,500
4,000
5,000
2,700
3,900
6,000
5,000
1,500
3,600
3,000
2,400
5,000
4,500
2,230
3,600
3,600
15,000
1,800
3,000
3,000
5,000
2,400
3,500
3,000
3,000
2,400
5,000
1,800
3,000
»1,600
2,100
2,300
3,600
2,000
2.400
3,000
1,800
900
10,000
900
2,400
2,000
1,400
2,000
1,000
1,000
412,000
1,000
a
a
a
a
a
1,500
1,500
a
4
4
4
4
4
112
187
10
30
139
98
123
12
168
185
2,100 199
24
119
'«
$00
2
:8
4,000 48
5,000 55
3,500 120
5,000 38
5,000 76
4,000
70
17
4,500
<*)
(»)
$3,600 33
3,000 111
2,000 147
:1
2,500
3,000
«(">
Salary.
2,100
3,060
5,000
3,000
060
2,000
2,000
1,400
1,800
1,200
(•)
Term
of
office.
CTTT ATTORNEY
OR SOLICITOR.
3,000
2,500
4,000
2,200
4,000
2,500
o(«)
Num
ber.
(*)
1,500
4,000
800
1,000
750
3,500
4
()
4,509
4,000
<0
$2,500
s
■8
A?*
2,100
1,500
Salary.
1,800
4,600
0(«)
3,000
3,000
a
Term
of
office.
a(«)
1,800
1,800
1,800
6,000
1,800
1,500
1,800
1,400
2,000
1,800
1,850
1,200
COLLECTOR OT
REVENUE.
2,100
«('•)
«(*)
Salary.
&,100
$1,000
1.800
'ft
Term
of
office.
S3,000
2,100
a
TREASURER OR
CHAMBERLAIN.
courraoLLER.
5,000
3,600 122
a <«)
4,000 32
3,600 123
2,000 138
4,800 92
a (*)
1,800 197
2
a(»)
a
2
a
1
a
2
a
a
a
a
2
2
1
4
1,800 193
8,000 2
.1,800 201
1,800 163
2,600 88
(J) 169
2,000 90
1,705 173
2,250 117
1,500 105
2,000
2,500
5,000
2,000
2,000
2,000 87
2,500 84
3,500 23
2,500 95
3,000 99
2,500
1,500
2,400
4,000
1,800
2,000
1,800
2,000
1,800
1,800
2,100
2,000 159
2,000 113
2,500 186
3,000
1,800
2,000
3,500 67
2,400 130
1,800 91
FINANCIAL STATISTICS OF CITIES.
130
TABLE
2.—SPECIFIED CITY OFFICIALS—NUMBER, TERMS OF OFFICE (IN YEARS),
[For a text diKUssion of thistable,seepages. Appointed official! are Indicated by "a" la
ALDEEMEN A N D COUNCHJIEN.
1
UAIUK.
I
Members of lower house.
Members of single chamber or upper house.
1
QTT.
1
1 Num Term
of
ber.
office.
Method of election.
Salary.
Num Term
of
ber. 1 office.
Term
Salary. Num
of
ber. office.
Method of
election.
• Term
Salary.
of
1office.
Salary.
KENTUCKY.
no
158
28
202
.2
I
2
(■)
2
24
By wards...
<■)
5
5
42
'2
" 13,000
"3,000
5
• 2
» 3,666
5
4
4
"6,000
" 2,000
4
is, 6661
LOUISIANA.
16
188
MAINE.
9
1
9
4
8 b y wards, 1 at l a r g e . . . . "11,000
3
1
1.500
7
101
27
1
By wards...
1
2,000
24
4
By wards... 11,000
4
6,000 1
ii
i
By wards...
MARYLAND.
7
MASSACHUSETTS.
5
97
200
53
142
165
43
153
132
100
66
52
63
127
50
145
170
171
131
75
62
179
212
35
is
2
27
6
•(S0>1
11 b y wards, 4 at large...
5 b y wards, 4 at l a r g e . . . .
6 b y wards, 1 at l a r g e —
18 b y wards, 9 a t large...
B y wards*.
i>i («)
7 b y wards, H a t large...
W
TaURiver.
Fitehburg
i
7
6
21
7
23
2
I
i
100
si
i
18 b y wards, 5 at l a r g e . . .
21
8
9
21
11
i
2
1
1
1
14 b y wards, 7 at large...
18
42
12
24
2
2
2
2
H2
1,200
100
350
10
12
2
300
400
14 b y wards, 7 at large...
10 b y wards, 1 a t l a r g e . . .
is
1
18
I
ft
ft
5
\)
21
24
1
1
By wards...
By wards...
14
2
Bywords...
18
2
By wards...
30
2
By wards...
i
ft
5
2 j «i,i66
5
5
5
2 i *•* SM
2
"2,500
2
"3,000
5
3
"2,666 |
10,000
2
1
1
2
1
3,566
1,500
1,200
3,000
2,000
i
2,6661
i
i,200
5,000
2,500
1,000
2,500 1
i
2,500
4,000
1,200
1,800
4,000
2
2
1,000
5,000
100
2,000
1
2
1
1
2
2
1
1
500
i
1
i
4
1
«1,600
*":;**!
By wards...
(a)
i
MICHIGAN.
134
9 Detroit..
121 Flint
44
183
133
161 L a n d i n g . . . . . . . . . .
115
500
500
200
200
{»)
2
5
••1
5
«4
WfiOO
i
2,600 1
2
500
2 000 1
2
6,666
«« 2,500
MINNESOTA.
71 Duluth
18 Mmneapolis
27 S t . P a t u . . . . . . . . . . . • • • • • . . . . .
26
4
B y wards. •
i,5oo
..............
5
4
4,000
7*
2*! " «
4*566"
5
4
MISSOURI.
194
21
77
4
156
Joplfn....
Kansas City
S t . Joseph
ii"
SMSWM
29
oprmgflola
146
MONTANA.
2
NEBRASKA.
136
34
•••■•••••.......«».»......
4| At large.................
4 A t large.
4 A t large.
••»«•••••...........*.....i
«"i1 """ii"
2" "By'warts*.. ""4V5*
300
" 1,800
•1,800
'"•ijiool
5*
3601
2"
2
4
5*666'|
3,600
10.000
2
16
Lincoln.....
Omaha
....... ::..:.. *".....::::.:.
-*•••••••••........„....«.i
N E W HAMPSHIRE.
81
13
2
2ei
2* B y wards
2 B y wards
2 B y wards
::"*::H
*7
2
3
4,000
«2,000
«4,500
200
2
N E W JEBSET.
114
93
60
152
74
82
20
15
Atlantic City
Bayonne
Camden
East Orange.
Elizabeth.
Hoboken.....
Jersey City
....•••••.«•..............j
|.
1.
NOWarK... • * » . * . • • • . . . . . . . . . I
10
12
42
157i
54
1501
Paterson.....................I
Perth A m b o y
Trenton.....................1.
West H o b o k e n
1
566"
32 |
isy wards
...„.
ii T
'""ii'
|
* * * * * * • « * * « » f » « f f t *
2
B y wards
V
i
l v t f l
« |
m
y}'m 1
WO"
*■**»*•«>...«.......*....i
B T wards
1
6 by wards. 1 at large....
7
:.:**.*.
500
(»)
'•"•••*..........•........i
Drange.....................J.
troSSrUC » . . . . . . . . . . . . . . . . . . • • • I .
•.*...........a........s.l
466"
::.:..:
5
Nora.—For all notes to Table 2, see pp. 134 tad 135.
3,0001
"3,000
« 2,000 1
3*
2
i"
41 **»*3,"666"
ipfiooi
2.500
2,000
5
4
5*
5
ii **«if"566'
2'
"*id'66o"
4
ii "»S,"66o1
2'
2
""i'ooo"
5*
»300
| ""■466I
4
4
« 5,000 I
"2,000
21
1,2001
400 I
GENERAL TABLES.
131
METHOD OF ELECTION (BY WARDS OR AT LARGE), AND ANNUAL SALARIES: 191fr-Conthmed.
the column headed "Term of office "; all others are elected. See notes on pages 134 and 135.]
OTTCLKBX.1
Term
of
office.
Salary,
Term
of
office.
12,600 o(»)
2,000
2,000
1.200
o(»)
a (»)
TBEASUBEft OK
COHHBOILEB.
Term
of
office.
Salary.
Term
of
office.
$1,200 o(»)
a
2
4
3,500
$1,200
1,800
2,750
1,800
o(»)
a
2
4
Salary.
o(0
3,500
1,500
a
a
a
a
a
a
••1,600
3
3
1
3
3
3
2
3
3
:8*
a(»)
a
2
a
2
a
a
a
a
o(0
4
2
2
4
:8
3,200
2
3
a
4
2
3
2
2
3
3
1,800
2,100
S8
4,000
2,400
8,000
2,000
1
3
1
3
1,500
1,500
:8
a(»)
2
(0
a
a
a
a
a
a
CO
2
3
2
3
3
ft
5,000
4,500
1,950
8
8
2,500
(0
I
i
a
a
a
a
a
«(0,
a
1
2
3
1
3
a
a
a
o(0.
S
1,500
CO
2,400
ft
a
a
2
2,800
a
2
6,000
3,000 " ( W f
1800
1,800
000
CO
*(Wf*
<«)
a
a
s
.
Term
of
office*
Salary.
Salary.
$2,700 o ( » )
2
2,000 a
4
5,000 a
2
1,800 a
$2,400 aCO
2
1200 a
4
3,500 a
2
200 a
$2,400 110
2,000 158
3,000 28
1,200 202
(0
1,300
3,000
2,400 101
2,000
3,000
4,500
4,500 1
l\
9,000
1,000
CO
5,000
2,000
a
5,600
a
a
a
L000
a
a
3
3
3
3
3
3
3
3
3
3
'4
CO
3,200
a
a
a(«)
3
3
3
o(Oo
CO
«1,250
«»900
* 1,500
Ml, 200
2,250
2,000
»500
2,000
"2,000
1,500
a
a
a
a
a
3
3
3
3
3
800
2,400
«*900
••800
2,100
a
a
3
3
1,500
5,000
a
3
d»
'•K
(i)
1,800
2,500
«*S00
*850
1,700
o(0
a(0A
a 2
1
1
1
1
1
2
3
1
3
3,500
1,500
1,200
2,500
1,250
1,000
1,200
1,300
2,500
3,000
1,500
2,500 a
1
3,200 o
1
1,000
o
(
0
,
1,400
1
»250 a
1
2,100 o
3,500 o («)
1
1,000 a
5
1,350 a
1
3,800 a
a
1
a
1
a
a
o
a
o
a
58,
a (0
(O
1,500
7,500
1,800
3,000
1,800
2,000
1,800
1,800
2,000
1,800
1,300
2,000
4,000
■4,200
a
a
a
o
o
o
a
a
a
a <■>
a
2
a
2
4,000
6,000
5,000
0
o«
a
2
2,500
3,000
3,000
1,700
2,200
3,000
2,500
1,800
2,500
2,500
2,500
2,500
2,000
2,500
3,200
2,750
1,800
2,500
3,000
4,000
1,500
2,800
4,000
5
97
200
53
142
165
43
1153
132
100
66
52
63
127
50
145
170
171
131
75
62
179
212
35
1,400
4,000
3,500
2,400
2,000
2,000
2,000
2,500
134
9
121
44
183
133
161
115
2,800
7,500
CO
71
18
27
CO
0
4
3,000
2,100
5,000
000
a
a
a
a
4
2
2
4
2,100
5,000
3,600
8,000
2,000
a
a
a
a
4
2
2
4
1,800 194
4,000 21
2,400 77
9,000 4
1,400 156
CO
o(0
3,000
(0
0
2
3,000
3,000 146
ft
CO
1,200
a
o
2
3
2,000
3,600
3,000 136
3,000 34
2,000
a
2
1,200
3,000 I 81
1,800
1,800
1,500
•*400
•500
1,200
a
a
a
a
a
4
1
3
2
3
fi
o
a
a
a
o
o
4
2
3
2
3
3
6,000
2,500
4,500
3,000
2,000
3,500
6,500
6,000
1,800
1,750
4,000
1,200
o
21
4,500 114
3,000 93
3,000 60
2,750 152
1,800 74
82
5,000 20
7,500 15
1,800 196
2,500 91
2,500 42
3,000 157
64
150
2
2,000
1
3
2
3
i,500
S
3,000
a
2
a
3
a
2
a
3
a
3
a «
a
2
Term
of
office.
5,000 16
1,500 188
2,000
1,500
1^500
CO
CRT EKOXNSEB.
6,000
2,400
CO
<*)
v )
Salary.
o(»)
a
2
4
a
2
2,000
500
CO
4,000
2,400
5,000
{*)
a
2
Term
of
office.
CITY ATTOBNET
OB SOLICITOR.
CO
3,500
4,000
3,000
2,500
1,800
■1,200
CO
2,000
4
1
*8.
1,500
3,000
2,400
10
2
5,000 a
2,500 a
4,000
3,000
2,600
1,700
2,600 a
2,500
2,000
2,500
2,000
2,500
2,500
2,850
3,500
3,500
1,800
1,600
1,700
3,000
3,500
2,200
2,200
3,400
2,100
5.000
C*)
2,500
*"4."665'
8
(0
Nam*
her.
500
$2,700
1,800
3,500
1,200
o(0 „
CO
2,100
«(«)
3,000
3,000
•I
CO
a
a
Salary.
A
.8
1,800
2,500
1,500
3,000
1,800
4,000
1,600
J
2,000
a
a
a
a(t)
a
a
a
a
a
3,000
5,000
4,000
6) 000
2,400
2,400
3,000
2,800
2,500
2,500
6,000
7,500
2,000
2,400
1,500
780
3
3
1
1
3
1,300
1,600
1,200
2,000
3,000
1,500
1,750
2,700
a
a
2,000
4
1
3
2
3
•A
6,000
2,200
2,<!00
2,500
1,200
1,700
3,000
1,500
1,800
2,500
1,500
2,250
2,000
2,000
2,500
4
3
1
3
3
3
2
3
3
3
a
a
a
1,800
a
a
a
a
a
o(t)
a
«
a
a
a
•c(t)
-
4
4
Term
of
3,500
a
o
a
2,000
4,000
3,000
2,000
2,500
a
a
4,000
5,000
2,500
2,600
3,300
2,000
1,350
2,850
1,700
2,000
2,500
2,000
1,800
2,250
2,000
2,700
2,300
1,300
1,600
1,900
3,000
3,000
2,000
1,500
2,500
1,500
4,000
2,400
2,500
1,800
1,500
1,800
1,800
o(0
1,600
2,000
a(t)
Salary.
COLLECTOR OF
BBVENUE.
a
2,000
1,500
1800
720
2,000
1,300
2,000
a
a
a
o
2,500
1,800
3.000
3,400
2.500
ft
4,500
2
C>
a
a
a
a
W
op)
2
o2
3
3
3
4,000
fi
,500
2,000
3,000
2,000
2,000
00
o(0
3
1
5
3
2
a
a
o
a
a
2
3
2
5
3
3,500
700
»1,200
1,650
a
2
1,500
»900
o(0o
vb
o(0
oC>
o(0
;ft
o
3
a
2
o(«)
a
3
9001 o (0
FINANCIAL STATISTICS OF CITIES.
132
TABLE 2.—SPECIFIED CITY OFFICIALS—NUMBER, TERMS O F OFFICE ( I N Y E A R S ) ,
[For* text discussion of this table, see page 45. Appointed officials an indicated by "a" In
A L D E B X E N AND COUNQXMEN.
1
Members of single chamber or upper house.
1
1
Members of lower house.
MAIUB.
I
UXI,
1
Num Term
of
ber. office.
I
Term
of
1 Salary. 1 Num
ber. office.
Method of election.
Method of [Salary. Num Term
of
election.
ber. office.
Salary.
Term
of
office.
Salary.
2
2
2
2
$4,000
2,000
1,000
1,500
2
2
2
2
4
22
1,500
1,500
5,000
3.000
15,000
2,500
5,000
3,500
4,000
4,000
3,500
3,500
NSW TOBK.
61
178
172
118
11
167
180
175
176
1
177
25
69
37
80
78
68
1 Albany.
I Amsterdam
20
........
11
14
1 RinghftTntan xw.......*
1 Bulfalo
1 Elmirft....
x.....
U
12
10
1 Mount Vernon.
New York
utica
::::::;
2
n$500
300
300
»300
2
2
2
2
2
2
2
2
2
200
185
500
600
« 2,000
"500
H750
«500
«750
»500
1*500
*500
19 by wards, 1 at large.. .
2
2
2 13 by wards, 1 at large..
73
14
23
M
20
18 1
16 1
11
By aldermanic districts
13 by wards, 1 at large...
22 by wards, 1 at large...
13 by wards, 1 at large...
19 by wards, 1 at largo...
2 17 by wards, 1 at large...
2 15 by wards, 1 at large...
2 10 by wards, 1 at large...
21
8
2
2
I *
(•)
n
i7,66o
2
2
2
2
2
NOBTH CAROLINA.
162
209
2
2,000
2,000
2
8
OHIO.
79
106
14 Cincinnati.4^.Jx *
6
29
45
160
184 i^rna..
181
124
31
59
210
12
11
32
26
19
2
2
2
2
2
id
2 6 by wards, 4 at large....
2 6 by wards, 4 at large....
2 6 by wards, 4 at large....
10
10
19
12
10
2
8 by wards, 4 at large.
«250
7 by wards, 4 at large....
«156
26 by wards, 6 at large... "1,150
"1,200.
16 by wards, 3 at large...
«650
2 15 by wards, 4 at large...
2 9 by wards, 3 at large....
2 6 by wards, 4 at large....
3,000
3,000
10,000
10,000
5,000
2
2
2
•U50
»150
•«150
»550
«250
5
4
"1,200
5
4
500
2
3,665
2
2
2
2,000
2,500
4,666
2
2
2
MM150
4,500
2,200
OKLAHOMA.
148
72
5
5
•4
4
"2,500
4*3,000
5
4
"5,000
5
5
5
5
5
5
5
«2
42
«2
2
2
«2
«2
"2,500
2,500
«* 2,000
«7S0
2,500
" 2 500
2,500
6
5
*2
44
42
6
2
OREGON.
22
PENNSYLVANIA.
102
109
154
211
85
89
96
126
135
155
206
38
58
40
83
193
125
5*k..-
........
9
Lancaster..........
33*
48
9
1
HSH^SV? .Reading
gcranton.
Wilkes-Barre
WilUamsport
X fATam.* ■ • • • • • ■ • • * t >
i"
4
...
i"
4
4 At large
4 | "Atiargi..~.....I"";.j
. . . . . . . • • • . . . . . . . . . . . . . . . . ]
. . . . . . . . . . . . . . . . . . . . . . . . . . 1
W V
aia
> S a a f l A t > A M
|
EEE
••
..........................
Harrisburg
w
6,500
27
90
2 By wards...
4
By wards
•••
a
()
?»v
2^6551
5*
*.•«.•....................I
5
«2
«2
••-—
2,000
2,000
3,666 1
"#»3,*66o1
4
•
™
3,6661
700
4
1Z,UUU I
4
10,000 1
4
••••.*....]
4*
6,000
"2.000
« 2,000 1
B H O D S ISLAND.
108 Pawtucket
26 Providence
143 Woonsocket
10
5
2 By wards
2 By wards
2 By wards
300
750
300
18
40
15
2
2
2
B y wards...
By wards...
By wards...
3200
500
200
2
2
2
SOUTH CABOUNA.
104 Charleston
189 Columbia
1,500
5,000
1,800
24
4 12 by wards, 12 at large..
......
» . . . . . . . . . . . . . . . . . . . . . . . . . i
4|
"*«V2;666"
*
*5
4
4
4
4
"2,250
«3,000
"3,000
"5,000
5
22
«2,O0O
4*3,000
"1,800
" 3 000
»1,200
• 2 400
" 4 000
•1,000
4
TENNESSEE.
107
166 Chattanooga
39 gnoxvffle
49 Memphis
Nashville
.............•*..»........i
..............i
TEXAS.
190
46
103
65
151
56
47
195 |
Austin.*.*.
L
Dallas
El Paso
Fort Worth
Qalveston
1.
Houston
|.
3an Antonio
1.
waco...•••».....«•••••«..••.|.
•••«••««■••••»••»....a ...I
. . . . . . . . . . . . . . . . . . . . . . . . . 1
. . . . . . . . . . . . . . a..........1
*
*
56
6
. . . . . . . . . . . . . . . . . . . . . . . . . I
>.........•..•■
».«...........J
*
*
22
2
2
22
3,500
NOTE.—For all notes to Table 2, see pp. 134 and 135.
...•••••••1
GENERAL TABLES.
133
METHOD OP ELECTION (BY WARDS OR AT LARGE), AND ANNUAL SALARIES: 1916—Continued,
the column headed "Term of office"; all others are elected. See notes on pages 134 and 135.]
{Jiff CUEBK.1
Term
of
a
a
2
2
4
2
a
a<«)
a
2
2
a
2
a
2
a
2
a
1
a
2
a
2
2
a
2
a
2
a
2
a
a
a
a(t)
a
a
Term
of
$2,500
1,500
2,000
1,500
3,000
1,700
1,600
4,000
2,508
8,000
2,000
2,000
2,000
2,800
1,200
2,000
3,000
Salary.
JUTTOTOB.
Term
of
office.
2
2
2
2
2
<«)
a
a
o0»)
a
a
2
2
1,200
1,200
4,100
4,000
2,400
2,400
1,000
900
2
2
2,500
1,560
2
2
a
a
a
a
a
a
a
a
a
a
a
a
4
4
2
2
2
4
4
2
4
2
2
2
4
a
a
a
a
31,500
2,000
1,000
M 4,000 o( f )
2,500
• <■>.
3,000
2,500
15,000
<*)
f-
,500
3,000
3,500
3,500
3,000
3,000
2,500
1,800
5,000
a
2
6,000
3,000
4,000
a(f)
2
4
3
3
a
a
2,000
1,500
2
2
<«)
1,800
1,500
1,000
600
2,000
500
1,200
1,800
1,800
1,000
1,200
1,200
1,000
1,000
2,000
2,100
1,600
1,500
1,500
1,500
480
»« 4,000
"•3,000
1,200
2,000
2,500
1,180
900
12,000
* 5,000
2,500
2,500
2,500
1200
500
(")
a<»)
2,000
2,100
a
a
3,600
a(«)
4
1.200
a
2
3,000
2,700
2
1
2
2
2
2
1,800
i;soo
2,100
2,400
1,500
HV400
5
2
2
31,800
2,500
1,725
1,500
1,725
1,200
Num
ber.
Term
of
office.
Salary.
$2,500
» 400
1,000
1,200
5,000
»*600
••720
1,800
2,508
*7,000
500
3,600
1,800
2,700
1,800
2,000
2,400
«(»)
1,500
2,000
5,000
3,000
3,100
3,000
1,450
1,200
1,000
2,000
2,675
2,400
750
2,000
1,200
400
600
1,200
825
800
100
1,200
1003
>,000
2,800
2)400
4
2,000
2
1,800 a
a
2
a (»)
2,000
1800
3,000
2)500
2,000
10473
9
2
5
1
1
1
:a * 72
a
a
a
a
4
2
1
2
2,000
4^200
2,250
4
2
1,500
3,000
1,800
3,000
1,500
a
a
2
2
2
a
1
a
2
a
2
a
2
<I1S)
Term
of
office.
Salary.
a
a
a
a
2
2
2
2
a
a
a
a
a
a
a
a
a
a
a
a
2
2
2
2
4
1
2
2
2
2
2
2
a
2
<*(•)
a(«)
10,000
2
2
2
2
2
Term
of
office.
1,080
1,800
••2,500
*150
••50
a
a
a
a
a
c u r BNcmncEB.
a(»)
8000
• • 2 000
i « 4 000
3,600
OTT ATTORNEY
OB SOLICITOR.
a(»)
N100
2,000
2,400
33,000
1,500
2,000
1,600
5,000
2,000
1,600
1,500
2,000
12,000
2,500
3,500
2,500
3,000
3,000
2,500
2,500
(Ml)
a
a
3,000
Salary.
2,400
1,500
4,500
2^000
a(»)
Term
of
office.
••500
(m)
«(»)
<")
a
a(«)
2,000
1,500
1,500
2,000
2,600
2,400
1,500
Salary.
COIXEGTOB OP
BBVENUE.
•■1,500
M300
••1,000
«500
••3,000
••1,500
••1,500
«■ 11500
2,500
4,500
2,250
a
Term
of
office.
33,500
480
<«>
a
a
a
a
a
Salary.
TBEASUBEK OB
CHAMBEBLAIN.
8
&
a
Salary.
COMMBOLLTB.
ft
1,200
600
1,200
(ti»)
s
A
Si
a
a
8
a(«)
2
1
2
1,800
2,700
3,000
2
2
u,)
(
2
1,
3,600
(iii)
a
a
3,000
(»)
&
«
(104)
107 2,700
1,200
1,500
1,500
1,200
500
a
a
a
a
a
a
a
a
a
a
a
a
a
a
a
a
a
2
2
2
2
2
2
2
2
2
2
2
4
4
2
4
3
2
2
$4,000
2,000
2,000
2,000
5,000
2,000
1,200
6,000
3,000
15,000
2,500
5,000
3,500
4,000
4,000
3,500
4,500
1.500
«720
Salary.
$3,500
1,000
2,500
2,500
5,000
1,900
1,800
3,500
*2,200
12,000
2,500
5,000
2,000
4,000
3,500
3,000
4,500
:8'
61
178
172
118
11
167
180
175
176
1
177
25
69
37
80
78
1,800 162
720 209
a «
2,400
2,100
6,000
5,000
3,000
2,700
2,000
1,800
1,980
2,500
3,000
3,000
1,500
79
106
14
6
29
45
160
184
181
124
31
59
210
2,900
2,000
5,800
6,000
3,500
4,000
2,000
1,800
1,500
2,500
4,000
3,000
1,500
a
a
2,000
2,400
a(t)
a
2
4,800
<*)
4,200
22
2,000
2,000
2,500
1,000
3,000
3,500
2)000
1,000
3,600
2,000
600
10,000
8,000
3,000
2,500
2,500
1,350
1 800
a
2
a
2
a
2
a
2
a
2
a
2
a
2
a
2
a
2
a
2
a
2
a
4
a (i)
a
2
a
4
a
2
2,400
3,000
2,000
2,000
2,500
2,500
2,500
2,000
2,500
2,000
1,500
8,000
4,000
2,600
2,000
2,500
1,800
1,800
102
109
154
211
85
89
96
126
135
155
206
3
8
58
40
!«.
a
2
2,000 148
2,400 72
125
1,000
3,500
1,000
2,000
6,000
1,500
2,500 108
6,000 I 26
2,000 143
2,700
2,400
l)800
3,000 104
3,600 189
4,000
2,500
4
a
2
a
2
a(«)
3,000
1,800
4,000
3,500
1,800
2,700
3,000
2,500
1,200
1M2,400
3,600
1,800
a
a
a
4
4
2
2,400 107
1,620 166
3,600 39
2,700 49
1,800
2,700
2,400
2,500
1,800
5,000
3,600
1,800
190
46
103
65
151
56
47
1195
FINANCIAL STATISTICS OF CITIES.
134
TABLE 2.—SPECIFIED CITY OFFICIALS—NUMBER, TERMS OF OFFICE (IN YEARS),
[For a text discussion of this table, see page 45. Appointed officials ere Indicated by "a" in
1
ALDERMEN AND COUNCIL1IEN.
COMMISSIONERS.
i
Citynum
crrr.
Num Term
of
ber. office.
Method of election.
MAYOR.
Members of lower house.
Members of single chamber or upper bouse.
Term
of
Salary. Num
ber. office.
Method of
election.
Term
of
Salary. Num
ber. office.
Term
of
office*
Salary.
Salary.
UTAH.
3
5
208
51
•4 " $3,600
4 u3,eoo
VIRGINIA.
198
73 Norfolk...
164
36
149
. .
9
15
12
12 !
14
4
4
4
4
15
25
22
20
22
By w a r d s . . . . . . . . . . . . . . .
By w a r d s . . . . . . . . . . . . . . .
By w a r d s . . . . . . . . . . . . . . . .
By wards.....
By w a r d s . . . . . . . . . . . . . . .
4
4
4
2
4
By wards...
By wards...
By wards...
By wards...
By wards...
32,000
2,500
1,200
5,000
1.800
4
4
(a)
(a)
(a)
4
4
-WASHINGTON.
203
191
19 Seattle
41
57
7
2 6 by wards, 1 at large....
9
3 At large.........
$300
3,000
3
4
2,666
6
5
4
4
•3,600
4
3
1*2,500
2
1,200]
2
7,500
4
3,666
3
2
3
2
600
1,000
1,000
4.000
2
800
WEST VIRGINIA.
141
144
4
(3)
18
21
20
37
2
200
200
300
1,000 !
15
2
16
.
23
2 By wards...
<*>*
WISCONSIN.
W7 Ken osha
204
213
13
182
137
140
2
25 by wards, 12 at large..
i In some cities clerk of councilor clerkof commission
is reported as city clerk.
* No specified term.
* Comptroller acts as treasurer.
« Presiding officer elected for 4 years.
• Treasurer acts as collector of revenue.
• Assessor appointed to serve until tax rolls are com
pleted;
salary, $6.50 per day.
7
City clerk acts as auditor.
• Presiding officer elected for 2 years.
* Presiding officer's salary. $2,400.
io County treasurer is ex officio city treasurer.
" Presiding officer's salary, $4,200.
«M Auditor acts as assessor.
Plus fees.
« Presiding officer's salary, $3,000.
i* Commissioner of audit acts as auditor.
"Commissioner of finance and revenue acts as
treasurer.
" Collector of revenue acts as assessor.
i» Presiding officer's salary, $3,600.
i» Civil service appointment; no specified term.
* Commissioner of property acts as city clerk and
city engineer.
a Commissioner offinanceacts as treasurer, collector
of revenue, and assessor.
» Commissioner offinanceacts as treasurer.
200
"None.
M One assessor gives full time to work; two give part
time.
* Presiding officer's salary, $1,600.
* Presiding officer's salary, $500; other members, no
fe tenure; can not be removed except for cause.
» Presiding officer's salary, $348.
* Two collectors, at $3,000 each.
* Presiding officer's salary, $3,500.
* Per meeting.
» Presiding officer's salary, $600.
» Presiding officer's salary, $2,000.
" Presiding officer's salary, $1,800.
* City clerk acts as comptroller.
* Plus $1,500 as collector of revenue.
» Presiding officer's salary, $3,475.
* Commissioner of streets and public improvements
acts as city engineer.
» Receives one-third of 1 per cent of collections as
commission.
« Presiding; officer's salary, $4,000.
« Corporation counsel also reported as appointed for
4 years; salary, $1,200.
« Presiding officer's salary, $2,500.
« Auditor acts as city clerk.
« Presiding officer's salary, $10,000.
.......
3
6
«3,5o6
6
•4,500
1
1
I
« Board of assessors, under commissioner of finance*
makes assessments.
« Two city clerks, at $1,600 each.
" Presiding officer's salary, $4,500; one at $1,200; and
five at $1,000.
« Seven elected for 1 year; two for 2 years.
• Presiding officer's salary, $1,200.
M
Eighteen elected for 3 years; nine for 1 year.
« Presiding officer's salary, $1,350.
u Fourteen elected for 2 years; seven for 1 year.
« Presiding officer's salary, $1,400.
« Mayor acts as one assessor, without compensation:
two others appointed, one for 2 years, salary, $700; and
chairman for 3 years, salary, $1,500.
» Two receive $1,000; one, $1,200.
*• Presiding officer's salary, $$50.
" Six supervisors of tax assessing; receive $3 per day
when employed*
« Two elected for 2 years.
» Presiding officer's salary, $750*
« Plus $300 as license clerk.
« Commissioner of revenue acts as treasurer and col
lector of revenue.
« Also one assistant assessor, salary, $2,100; and two
deputies, $1,800 each.
« Presiding officer's salary, $5,000.
M Commissioner of public works acts as city engineer.
GENERAL TABLES.
135
METHOD OF ELECTION (BY WARDS OR AT LARGE), AND ANNUAL SALARIES: 1916-Continued.
tbecolumn headed "Term or office"; all others are elected.]
COMPTROLLER.
CTTT CLEBK.l
j
COLLECTOR OF
BEYENUE.
TRXASUBEB OB
CHAMBERLAIN.
AUDITOR.
CRT ATTOBNSY 1
OB 0OEICXTOB.
ASSESSORS.
CRT ENGINEER.
1
Term
of
office.
a
2
a
a
a
a
la
4
4
4
2
2
U (f)
la
UI
4
< )
Term
of
office.
Salary.
$1,500
2)400
2
3
000
3,600 j1°
1620!
3,000
2,100;
1,500
u4
( >
2,400:
1,8001
1
a
a
4
4
a
3
1,200
2
2,100
2,050
1,800
2,500
1,900
2,000 a
600 ! a
a
a
a
1
2
l
1
Salary.
Term
of
office.
2
$2, So
2
1,500
2
4,200
4
3,400
1,800
2
l
1
4,000
1400
$2,400
2,400
a
4
1,500
a
4
3
1,200
3.600
a
4
a
3
a(«)
$1,800
2,400
1
4
2,400] a
3
4
1,320! a
3,500
1,800 a
1,200 1
600
2,040
«1,480 a
2
24
1,5001
1,800
4,200
4
l
1,600 |
•••*»•»••.
a
a
2
2
l
2
1
Salary.
Num
ber.
Term
of
office.
4
4
4
4
2
a
a
$2,500
3,600
( i6)
!
AT
1,000
2,700
1,200
5,000!
1,200
2,500
1,600
Term
of
office.
Salary.
a
2
a(«) !
1,680 a
3
4 W12, 000
3
3
a
Term
of
office.
4
4
4
4
m
*m Three elected for 4 years; two for 2 years.
Commissioner of accounts and finance acts as
treasurer and collector of revenue.
* Presiding officer's salary, $1,300.
« Comptroller acts as collector of revenue.
* Plus 10 cents for each assessment.
» Commissioner of revenue and finance acts as comp
troller, treasurer, and collector of revenue.
n Presiding officer's salary, $5,500.
" Commissioner of revenue and finance acts as comp
troller, treasurer, collector of revenue, and assessor.
» Clerk of board receives $1,700.
'< Office vacant.
» Presiding officer's salary, $499.92.
" Salaryofeach, $499.92.
" Commissioner of revenue and finance acts as comp
troller.
'* City attorney at $1,200, and city counsel at $3,000.
" City engineer of streets receives $2,700; and city
engineer of sewers, $2,500.
* Presiding officer elected for 3 years; salary, $1,200.
* Presiding officer's salary, $1,000.
•> Presiding officer's salary, $500.
» Presiding officer's salary, $8,000.
* Under new charter, office ceases to exist Dec. 31,
* Two elected, one appointed.
Salary.
a
a
3
Term
of
office.
- .
3
?
(
i)
000
(1t)
V7
1
1
1 a
i»30
1
2
1 a
2
3
1
$1,500
1320
1,000
2
1
1,200
1,800
sn $J
•> Presiding officer's salary, $1,100.
•* First assistant chief engineer. Commissioner of
public works is chief of engineering bureau; appointed
for 2 years, salary, $3,000.
« Collector of assessments and arrears appointed for
4 years, salary, $4,500. Receiver of taxes appointed for
4 years, salary, $6,000.
» Presiding officer's salary, $700.
» Treasurer acts as city clerk.
" Law firm acts as city attorney.
M Presiding officer's salary, $300.
" Presiding officer elected at large, salary, $300; has
no voting power.
" Presiding officer's salary, $200.
* Not reported.
M Presiding officer has no vote.
" Presiding officer's salary, $6,000.
N Treasurer receives fees as collector of revenue.
» Presiding officer's salary, $900.
io» Per day.
in council appoints three men at $25 each to audit
accounts.
lot Receives fees.
i«> Two city clerks, at $4,000 each.
IN Three members of Board of Revision of Taxes,
salary, $6,000 each; and 70 real estate assessors, salary,
Salary.
$1,800
3,000
Term
of
office.
a
a
2,000 a
3,000 l a
1,800
5 000 a
3,000 a
Salary.
1
2
2
$2,400 208
3,600 51
4
4
4
2
2
3,000 108
4800 73
2,000 164
4,800 36
2,100 149
2
4
3
4
a
a
4
4
4
2
2
a
a
a
a
1,800
2
2,100
4
3,000
3
4 11*18,000
4,200
4
la
4
2,000 703
2,400 191
5 000 19
3,600 4t
3,000 57
a
a
3
2
2,400
1,500
a
a
3
2
1,440 141
2,500 144
a
a
a
1
3
1
4
l !
2
l
1,500
1,500
1,800
4,000
1,500
1,500
2,000
a
a
a
a
a
a
1 j
2
1
3
1
3
1,800
1,500
2,250
4,000
1,500
2,500
1,800
a
a
a
a
a
a
a
!•
x
\w
1704
213
13
182
137
140
i* Two city clerks, at $3,000 each.
IM Also receives $4,000as comptroller of school district
i« Presiding officer's salary, $3,300.
IB Plus 10 per cent commission on delinquent taxes
collected.
iot Auditor acts as collector of revenue.
no Treasurer is an official of the bank in which the
city funds are deposited, and receives no salary.
w Assessor acts as collector of revenue.
its Two attorneys, at $2,400 each.
no Commissioner of taxation acts as assessor and col
lector of revenue.
in Comptroller acts as city clerk.
IM Bank in which city funds are deposited acts as
treasurer.
no Receives commission.
u' Receives commission of nine-sixteenths of 1 per
cent.
nt Two commissioners receive $5,000 each; three,
$3,600 each.
i» city attorney pays all assistants.
i» Presiding officer's salary, 82,800.
in Treasurer pays salaries of office force.
in Twenty-five elected for 2 years; 12 for 4 years.
in One tax commissioner at $2,500; one deputy tax
commissioner, 81,800; 27 assessors, $1,200 each; and one
special appraiser, $1,200; terms not specified.
136
FINANCIAL STATISTICS OF CITIES.
TABLE 3.—SUMMARY OF RECEIPTS, PAYMENTS, AND CASH BALANCES: 1916.
(For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 19.
For a text discussion of this table, see page 51.]
RECEIPTS.
Cash
balances at
beginning of
year.
Grand total,
Group I
Group II
Group III.
Group IV
Group V
••
Total
$264,791,570 $2,065,581,679
116,185,385
52,931,296
47,734,193
29,555,956
18,384,740
1,095,570,546
323,345,596
330,270,692
180,933,766
135,461,079
Revenue.
Nonre venue.
(Table 4)
(Table 19)
Aggregate of
receipts and
cash balances
at beginning
of year.*
Total.
Govern
mental cost.
Nongovern
mental cost.
(Table 4)
(Table 19)
$994,710,241 $1,070,871,438 [$2,330,373,249 $2,048,2S6,272 $1,068,301,311
490,096,757
152,141,701
180,236,745
98,070,734
74,164,301
605,473,789
171,203,892
150,033,947
82,863,032
61,296,778
1,211,755,931
376,276,892
378,004,885
210,489,722
153,845,819
1,094,203,677
313,778,880
323,676,872
182,503,623
134,123,220
514,96S,631
166,012,095
195,327,441
111,388,624
80,574,520
Cash
balances at
close of
year.
$979,984,961
$282,086,977
579,235,016
147,736,785
128,349,431
71,114,999
53,648,700
117,552,254
62,498,012
54,328,013
27,986 099
19,722,599
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1916.
36,690,079
$319,602,936
146,378,647
24,756,097
5,331,586
31,681,319
$571,686,4S3
248,389,451
87,293,854
36,422,524
78,418,400
$543,002,405
221,846,581
76,176,584
28,743,642
66,608,792
$223,677,458
83,095,499
52,734,967
22,235,813
35,325,470
$319,324,947
138,751,082
23,441,617
6,507,829
31,283,322
$28,684,078
26,542,870
11,117,270
7,678,882
11,809,608
19,556,741
16,594,811
21470 134
21,422,432
35,723,005
10,561,954
17,010,332
14,427,863
72,013,018
29,735,524
51,192,878
36,603,799
57,139,687
27,296,882
40,715,334
32,673,770
28,621,955
21,795,794
24,178,643
23,303,032
28,517,732
5,501,088
16,536,691
9 370 738
14,873,331
2,438,642
10,477,544
3,930,029
New York. N.Y.
Chicago, 111
Philadelphia, Pa.
St. Louis, Mo
Boston, Mass
$28,228,804
20,959,742
16,679,332
7,492 558
10,047,002
$543,457,679
227,429,709
70614522
28 929,966
68,371,398
$223,854,693
81,051,062
45,858,425
Cleveland, Ohio..
Baltimore, Md...
Pittsburgh, Pa...
Detroit, Mich....
16,733,272
2,578,759
12,712,412
753,504
55,279,746
27,156,765
38 480,466
35,850,295
GROUP IL-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916.
„ _,Cal.».
Buffalo, N. x
San Francisco, Cal.
Milwaukee, Wis...
Cincinnati, Ohio...
$10,860,602
4,943,017
10,024,755
2,022,336
9,129,812
$51,019,321
27,716,925
28,422,865
24,632,437
36,192,471
$23,112,165
16,458,438
19,872,052
14,375,212
15,098,451
$27,937,156
11,258,487
8,550,813
10,257,225
21,094,020
$61,909,923
32,659,942
38,447,620
28,654,773
45,322,283
$46,660,633
26,542,914
27,910,582
24,554,714
35,154,819
$25,909,009
17,780,037
21,526,189
14,624,038
17,821,969
$20,751,624
8,762,877
6,384,393
9,930,676
17,332,850
$15,249,290
6,117,028
10,537 038
2,100,059
10,167,464
Newark, N . J
New Orleans, La...
Washington, D. C .
Minneapolis, Minn.
Seattle, wash
4,120,146
4,941,195
1,374,521
1,323,494
4,191,418
50,235,694
20,340,248
19,256,216
28,683,722
36,815,697
14,659,717
8,585,042
15,860,822
0,971,845
14,147,960
35,575,977
11,755,206
3,395,394
18,711,877
22,667,737
64,355,840
25,251,443
20,630,737
30,007,216
41,007,115
50,986,789
20,497,050
17,219,213
28,004,317
36,247,849
16,499,872
10,551,723
13,163;663
11,743,674
16,421,916
34,486,917
9,945,327
4,055,545
16,260,643
19,825,933
3,369,051
4,784 393
3,411,524
2,002,899
4,729,266
GROUP JJL-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
20
21
22
23
24
Jersey City, N. J . .
Kansas City, Mo..
Portland, Oreg....
Indianapolis, Jnd.
Denver, Colo
$1,747,967
2,276,170
2,654,766
1 466,802
1,479,507
$15,061,646
14,922,305
13,211,620
9,596,303
10,703,553
$7,060,634
9,670,050
8,554,432
6,801,221
6,442,080
$8,001,012
5,252,255
4,657,188
2,795,082
4,261,473
$16,809,613
17,197,475
15,866,386
11,063,105
12,183,060
$13,846,174
14,499,856
13,524,336
9,514,078
10,600,124
$6,835,880
9,693,381
8,763,608
7,669,315
5,758,822
$7,010,294
4806475
4,760,723
1,844,763
4,841,302
$2,963,439
2,697,619
2,342,050
1,549,027
1,582,936
25
26
27
28
29
Rochester, N . Y . .
Providence, R. I . .
St. Paul, Minn....
Louisville, Ky..
"-*—"—if Ohio
Columbus,
2,333,792
1,027,468
2,114,444
2,890,103
1,371,142
14,583,233
13,391,439
9,757,159
8,587,334
11,524,758
7,755,206
6,617,763
5,730,368
5,992,096
5,219,564
6,828,027
6,773,676
4,026,791
2,595,238
6,305,194
16,917,025
14,418,907
11,871.603
11,477,437
12,895,900
14,374,066
13,288,672
9,644,703
9,272,6S8
11,392,796
9,081,575
7,096,179
6,545,415
6,499,003
6,183,526
5,292,491
6,192,493
3,099,288
2,773,685
5,209)270
2,542,959
1,130,235
2,226,900
2,204,749
1,503,104
30
31
32
33
34
Oakland, Cal
Toledo, Ohio
Atlanta, Ga
Birmingham, Ala.
Omaha, Nebr
1,634,276
i;890,325
653,083
740,297
1,136,037
6,208,331
10,725,634
4,575,283
6,013,231
6,972,924
5,546,349
4,568,529
3,818,864
2,223,716
4,408,378
661,982
6,157,105
756,419
2,789,515
2,564,546
7,842,607
12,615,959
5,228 366
5,753,528
8,108,961
6,631,251
9,687,817
4,770,913
4,802,600
6,613,853
5,497,737
5,727,974
3,787,874
2,214,843
4.307,307
1,133,514
3,950,843
083,039
2,587,757
2,306,546
1,211,356
2,928,142
457,453
950,928
1,495,108
35
36
37
38
39
Worcester, Mass
Richmond. Va
Syracuse, N . Y
New Haven, Conn...
Memphis, Tenn
1,231,104
464,184
1,265,002
113,528
1,571,219
11,299,218
8,512,575
10,776,970
6,124,991
4,927,507
5,192,708
4,097,599
4,096,226
3,087,639
3,179,446
6,106,510
4,414,976
6,680,744
3,037,352
1,748,061
12,530,322
8,976,759
12,041,972
6,238,519
6,498,726
12,132,184
8,419,253
9,976,544
5,970,671
5,661,742
5,093,110
6,503,043
4,709,047
3,449,561
3,804,888
7,039,074
2,916,210
5,267,497
2,521,110
1,856,854
398,138
557,506
2,065,428
267,848
836,984
40
41
42
43
44
Scranton, Pa.
Spokane, Wash
Paterson, N. J
Fall River, Mass
Grand Rapids, Mich.,
1,043,890
570,768
527,113
496,055
378,972
2,725,034
4,503,786
7,840,333
5,915,951
5,574,239
2,079,351
3,764,537
2,478,212
3,002,320
3,191,611
744,249
5,362,121
2,913,631
2,382,628
645,683
3,768,924
5,079,554
8,367,446
6,412,006
5,953,211
2,889,531
4,531,107
7,664,884
5,849,143
5,626,450
2,151,392
2.979,240
2,736,963
3,253,071
3,183,155
738,139
1,551,S67
4,927,921
2,596,072
2,443)295
879,393
648,447
702,562
562,863
326,761
45
46
47
48
49
Dayton, Ohio
Dallas, Tex
,
San Antonio, Tex.,
Bridgeport, Conn.
Nashville, Tenn...
1,634,901
1,968,580
2,552,492
610,394
449,445
4,491,864
4,627,488
3,848,446
4,134,644
5,286,928
2,787,336
3,616,060
2,629,430
2,524,846
2,350,992
1,704,528
1,011,428
1,219,016
1,609,798
2,935,936
6,126,765
6,596,068
6,400,938
4,745,038
5,736,373
4,179,749
4,970,630
4,170,511
3,635,963
3,579,370
3,114,605
4,074,923
3,713,705
3,132,420
2,690,111
1,065,144
895,707
456,806
503,543
889,259
1,947,016
1,625,438
2,230,427
1,109,075
2,157,003
50
51
52
53
54
New Bedford, Mass...
Salt Lake City, Utah.
Lowell. Mass
Cambridge* Mass
Trenton, N. J
213,599
487,297
203,744
491,061
643,775
7,531,841
5,715,312
4,944,421
7,701,825
6,533,750
3,265,446
3,465,725
2,426,820
3,655,932
2,420,115
4,266,395
2,249,587
2,517,601
4,045,896
3,113,635
7,745,440
6,202,609
5,148,165
8,192,889
6,177,525
7,349,889
5,540,784
4,782,819
7,866,512
5,335,135
3,231,941
4,583,598
2,324,908
3,603,591
2,694,141
4,117,948
957,186
2,457,911
4,262,921
2,640,994
395,651
661,825
365,346
326,377
842,390
65
66
57
58
59
Hartford, Conn
Houston, Tex
Tacoma, Wash
Reading, Pa
Youngstown, Ohio..
656,338
873,709
427,993
311,883
1,407,252
7,749,834
10,484,200
4,511 010
2,037 983
4,726,068
3,875,885
3,358,746
3,444,165
1,465,530
2,441,059
3,873,949
7,125,454
1,096,845
572,453
2,285,009
8,406,172
11,357,909
4,969,003
2,349,866
6,133,320
7,379,456
8,796,093
4,519,499
2)007 657
4,156,883
4,684,922
3,796,104
2,963,286
1,522,891
3,181,967
2,604,534
4,999,989
1,556,213
484)766
974,916
1,026,716
2,561,816
449 504
342,209
1,976,437
60
61
62
63
Camden, N . J
Albany, N . Y
Springfield, Mass....
Lynn, Mass
299,065
494,526
560,335
370,790
4,614,056
6,283,096
7,563,838
5,413,728
1,887,845
3,246,727
4,181,862
2,613,325
2,726,211
3,036,369
3,381,976
2,800,403
4,913,121
6,777,622
8,124,173
5,784,518
4,482,341
6,438,974
7,748,140
5,551,031
2,191,408
4,283,223
4,302,044
2,711,744
2,290,933
2,155,751
3,446,096
2,839,287
430,780
338,648
376,033
233,487
i Also the aggregate of payments and cash balances at the close of the year.
> Data included for county aro for fiscal year closing June 30,1915.
GENERAL TABLES.
137
TABLE 3.—SUMMARY OF RECEIPTS, PAYMENTS, AND CASH BALANCES: 1916^-Continued.
[FOr a list of the cities arranged alphabetically by states, with the number assigned to each, see page 19. For a text discussion of this table, see page 61.3
Cash
balances at
beginning of
year.
CUT.
Total
Bevenue.
Nonrevenue.
(Table 4)
(Table 19)
Aggregate of
receipts and
cash balances
at beginning
of year.*
Total.
Govern
mental cost.
Nongovern
mental cost.
(Table 4)
(Table 19)
Cash
balances at
close of
year.
GROUP IW-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1916.
Des Moines, Iowa..
Fort Worth, Tex...
Lawrence. Mass.
Kansas City, Kans.
Yonkers,N.Y
1353,974
450,924
114,198
993,460
1,105,844
$3,050,554
2,763,140
5,297,440
3,823,072
10,789)345
12,151,641
1,970,556
1,789,040
2,267,949
3,020,293
8898,913
812,584
3,508,400
1555,123
7)769,052
$3,404,528
3,234,064
5,411,638
4,816,532
11,895,189
$2,709,558
3,093,715 1
5,268,712
3,824,896
11,657,676
$2,125,634
1,755,598
2,763,784
2,733,803
3,932,217
1,338,117
2)504,928
1,091,093
7,725,459
$694,970
140,349
142,926
991,636
237,513
69
70
71
72
73
Schenectady, N . Y . . . .
Wilmington, Del
Duluth, Minn
Oklahoma City, Okla.
Norfolk, V a . ™
299,142
407,454
350 9S5
277 874
626,268
5,702,280
3,183,297
3,447,479
3,927,285
3,424,861
2,132,588
1,456,651
3,026,648
1,537,888
2,086,686
3,569,692
1,726,646
420,831
2,389,397
1,338,175
6,001,422
3,590,751
3,793,464
4,205,159
4,051,129
5,773,381
3,234,291
3,463,635
3)775,747
3,890,842 j
2,861,333
1 S S 5 749
3)108,357
1,228,949
2,124,589
2,912,048
1,343,542
355,278
2,546,798
1,766,253
228,041
356,460
334,829
429,412
160,287
74
75
76
77
78
Elisabeth, N . J .
Somerville, Mass
Waterbury, Conn
St. Joseph, Mo
Utica,N.Y
941,724
109,020
898,281
461,925
244,223
3,671,064
3,634,340
2,961,425
2,379,904
3,825,184
1,629,896
1,992,075
1,758,522
1,614,083
1,529,262
2,041,168
1,642,265
1,202,903
765,821
2,295,922
4,612,788
3,743,360
3,859,706
2841,829
4,069,407
3,761,179
3,502,129
3,184,979
2,405,284
3,516,831
1,510,950
1,883,349
2,654,720
1,912,079
1,946,642
2,250,229
1,618,780
530,259
493,205
1,570,189
851,609
241,231
674,727
436,545
552,576
79
80
81
82
Akron, Ohio
Troy.k.Y.
Manchester, N. H . . . .
Hoboken,N.J
Wilkes-Barre,Pa.»...
994,316
392,062
289 561
473,893
211,686
5,262,030
4,232,680
2,966,254
4,660,652
2,248,944
2,395,866
2,025,066
1,433,579
1,808,492
1,187,434
2,866,164
2,207,614
1,532,675
2,852,160
1,061,510
6,256,346
4,624,742
3,255,815
5,134,545
2,460,630
5,273,013
4)438)124
2,780,044
4,664,862
1)999,284
3,134,365
1,980,701
1,487,321
1,970,340
1)639,024
2,138,648
2,457,423
1,292,723
2,694,522
360,260
983,333
186,618
475,771
469,683
461,346
Fort Wayne, Ind.....
Erie, Pa
Jacksonville, Fla....,
87 Evansville, Ind
East St. Louis, HI.-..
795,894
146,484
1,233,949
268,476
255,650
2,221,025
1,849,894
2,611,922
1959,512
1,494,842
1,760,017
1,403,565
l,95o.9o9
1,341,198
1,169,335
461,008
446,329
652,933
609,314
325,507
3,016,919
1,996,378
3,845,871
2,218,988
1,750,492
2,300,120
1,871,351
3,073,686
1,755,149
1,527,851
1,731,531
1,590,686
2,409,885
1)441,614
1,083,258
280,665
663,801
313,535
444,593
716,799
125,027
772,185
463,839
222,641
2,059,088
2,035,425
2,890,981
2,167,898
3,109,483
1,331,828
1,520,937
1,130,933
1,489,021
1,697,701
727,260
514,488
1,760,048
678,877
1,411,782
3,030,321
2,602,017
3)211,112
2)800)232
3,587,320
2,397,075
2,249,728
2)847,497
2,558,007
3,101,491
1,487,564
1,711,770
1)289,740
2,084,963
1)651,854
909,511
537,958
1,557,757
473,044
1,449,637
633,246
352,289
363,615
242)225
485,829
71,002
608,389
#
89
90
91
92
93
Harrisburg, Pa.
Peoria, 111?!
Passaic, N . J
Savannah. Oa.
Bayonne,2).J
<
971,233
566,592
320,131
632,334
477,837
94
05
96
97
98
Wichita, Sans
,
South Bend, Ind.....
Johnstown, Pa
Brockton, Mass
Sacramento, Cal
194,532
265 524
576,333
38,278
1,442,183
1,589,561
1,586,093
1029 602
3,492,722
4,479,923
1,518,559
1,313,633
868,802
1,693,062
2,153,924
272,460
160,800
1,799,660
2,325,999
1,784,093
1,851,617
1,605,935
3,531,000
5,922,106
1,545,943
1)543,947
1,305,960
3 386,721
4)012,292
937,554
1,250,964
l,OS9,144
1,671,841
3,368,381
216,816
1,714,880
643,911
307,670
299,975
144,279
1,909,814
99
100
201
102
103
Terra Haute, Ind.....
Hoi yoke. Mass
Portland, Me
AUentown, Pa
El Paso, Tex.
468,103
2S0 569
114,920
337,445
888,689
1,423,170
4,124,735
3,896,577
1,391,064
2,765,291
1,075,374
2,059,483
1,912,950
918,932
1,403,665
347,796
2,065,252
1,983,627
472,132
1,361,626
1,891,273
4,405,304
4,011,497
1)728,509
3,653,980
1,477,657
4,026,200
3)784)567
1,272,590
2,931,363
1,207,598
2,153,639
2,008,053
1094,861
1)610,353
270,059
1,872,561
1,776,514
177,729
1,321,010
413.616
379)104
226)936
455,919
922,617
104
105
106
107
108
Charleston, 8. C . . . . .
Springfield, 111
,
Canton, Ohio
Chattanooga, Tenn...
Pawtucket,«.I... .
140,578
365,801
1,113,903
219,621
295,879
1,302,752
1,757,078
3,521,526
1,446,701
3,864,066
1,087,480
1,263,241
1,130,634
874,989
1,389,602
215,272
493,837
2,396,892
571,712
2,474,464
1,443,330
2,122,879
4,635,429
1,666,322
4,159,945
2,284,276
1,840,779
3)491,484
1)401,284
3,892,125
1,172,557
1)233,854
2)472,267
994,536
1,723,443
111,719
606,925
1,019,217
406,748
2,168,682
159,054
282)l0O
1,143,945
265,038
267,820
109
110
111
112
113
Altoona,Pa.
Covington, Ky
Mobile, A l a . . .
Berkeley, Cal
Sioux City, Iowa....
185,484
145,425
313.973
554,330
80,982
1,431,687
1,867,261
966174
1,502,410
2,165,756
967,702
938,111
863,765
1,406,693
1,601,100
463,985
929,150
102,409
95,717
564,656
1,617,171
2,012,686
1,2S0,147
2,056,740
2,246,738
1,290,429
1)641,250
1,158,980
1,775,969
2)140,073
934,029
938,793
873,755
1,603,616
1)534,003
356,400
702,457
285,225
172,353
606,070
826,742
371,436
121,167
280,771
106,665
5,003,550
2,462 081
1,699,919
2,275,772
2,249,435
2,349,708
1,232,210
©94,343
Rockford.Bl
Binghatnton,N.Y..,
Pueblo, Colo
,
New Britain, Conn...
Flint, Mich..
Tampa, Fla
,
San Diego, Cal
,
755,478
259 967
163 587
45,257
570,618
1,177,067
1,246,001
2,653,842
1,229,871
805,576
1,098,705
l)003,434
5,759,028
2,722,048
1,863,506
2,321,029
2,820,053
4,515,880
2,384,473
1,530,654
2,161,851
2)292,515
2,483,479
1,064,193
745,917
1,354,289
1)710,972
2,032,401
1,320,280
784,737
827,562
581,543
1,243,14a
337,575
332,852
139,178
527,538
124,022
122,356
708,580
371,209
2,006,429
1,848,640
1,629,186
1,867,541
1930 854
3,981,791
1,024,428
1,099,943
1042,405
1,204,533
3,376,310
824,212
529,243
825,136
726,321
605,481
1,972,662
1,751,542
2,576,121
2,302,063
5,988,220
1,803,683
1 476,586
1,907,269
2,065,692
4,861)220
1,036,308
l)l47,244
1,333,208
1,440,682
4)213,381
767,375
329,342
574,061
625,010
647,839
168,979
274,956
668,852
236,371
1,127,000
124 Springfield, Ohio.....
125
126 Lancaster, Pa
127 Maiden, Mass
272,809
376,378
26,268
65,052
2,214,335
823,265
1,047,816
2,633,132
968,188
590,998
637,020
1,168,140
1,246,147
232,267
410,796
1,464,992
2,487,144
1,199,643
1,074,084
2,698,184
2,213,309
814,857
844,509
2,507,099
1,252,179
773,635
668,661
1,168,866
961,130
41,222
175,848
1,338,233
273,835
384)786
229)575
191065
114
115
116
117
118
119
120
121
122
123
Haverhill, Mass..
Kalamazoo, Mich,
Bay City, Mich..
McKeesport, Pa..
105,195
239,917
179,911
480,845 II
$2,436,348
1,529,475
1,540,812
3,411,539
$2,606,125
1,942,648
1,786,611 1
3,558,067.
$2,331,911
1,527,491
1)494,885
3,334,633
2,232,196
2,068,383
2,127,001
2,018,301
1,743,159
1,778,384
1,725,386
1,635,233
1,545,475
1
511,856
1
1,160,960!
1,031,011
t Also the aggregate of payments and cash balances at the close of the year.
889B 1383
132
133
134
135
$169,777
413,173
245,799
146,528
oS32 SsihK j
Augusta, Oa
Davenport, Iowa.
Topeka, Kans....
Salem, Mass
1 III HI-
128
129
130
131
11111
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916.
$274,214
415,157
291,726
223,434
163,81$
275,142
90,153
350,896
138
FINANCIAL STATISTICS OF CITIES.
TABLE 3.—SUMMARY OF RECEIPTS, PAYMENTS, AND CASH BALANCES: 1916—Continued.
(For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 19. For a text discussion of this table, see page 51.1
Gash
balances at
beginning of
year.
Total.
Revenue.
Nonrevenue.
(Table 4)
(Table 19)
receipts and
cash balances
at beginning
of year.*
Cash
Total.
Govern*
mental cost.
Nongovern*
mental cost.
(Table 4)
(Table 19)
close of
year.
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916-Continued.
8445,298
174,374
102,866
547360
144,356
31,792,049
1,364,917
2,088 424
2,303 159
1,786,897
873,983
1,135,395
1,958,020
1,052,124
8453,877
490,929
953,029
345,139
734,773
82,237,347
1)539,291
2,191,290
2,850,519
1,931,253
$1,824,563
1,414,574
1,794,406
2,361,373
1)740,657
$1,461,025
1,037,197
1,223,340
1)994,022
1,113,021
$363,543
377,377
566,066
367,356
627,636
$412,779
124,717
396,884
489,141
190)596
Huntington, W. Va.,
Chelsea, Mass
,
Woonsocket, R. I . . . ,
Wheeling. W . V a . . . .
Newton, Mass
,
£00,916
92,074
139,481
207,103
177,001
847,448
2,101,963
2,689,713
919,865
4,341,776
764,544
917,227
764,664
773,029
1,973,961
82,904
1,184,741
1,925,049
146,836
2,367,815
1,348,364
2,194,042
2,829,194
1,126 968
4,518,777
1,039,625
2)055,256
2)662,933
826,835
4,380,479
961,717
921,819
914,829
658,234
1,763,536
127,908
1,133,437
1.748,109
168,601
2,616,943
258,739
138,786
166,256
300,133
138,298
146
147
148
149
150
Butte, Mont
.
Montgomery. Ala....
Muskogee, Okla
Roanoke, Va
,
West Hot
N.J.
250,321
173,940
273,0S6
511,339
393,207
2,385,244
1,880 460
l)498 843
902,825
1,233)243
1,221,463
732,513
577,629
1,163,781
l)l47,047
921214
341,434
635,720
2,635,565
2,054,400
1771,929
1,414,164
1,626,455
2,410,703
1)737,819
1,405,023
963,965
1,299,739
1,444,750
675,404
631,923
716,930
674,866
965,958
1,062,415
773,100
252,035
624,873
224,857
316)581
366 901
445 199
326,716
151
152
153
154
155
Galveston, Tex
East Orange, N. J.,
Fitchburg, Mass....
Chester, Fa
New Castle, Pa
501,913
247,051
43,678
394,923
197,021
1,997,735
3,273,263
3,270,769
782,309
764,593
1,352,592
1,274,144
1.106,693
480105
560,681
645,143
1,999,119
2,164,076
302,204
203,912
2,589,648
3,520,314
3,314,447
1.177,232
961)614
2,214,144
3,178,010
3,147,494
863 593
756,064
1,698,759
1,342,582
1,311,209
491,779
622,152
615,385
1,835,428
1836,285
371,814
133,912
375,504
342,304
166,953
313,639
205)550
156 Springfield, Mo
157 Perth Amboy, N. 7 .
158 Lexington, E y .
159 Dubuque, Iowa
160 Hamilton, Ohio
176,387
195,214
186,657
186,643
379,583
829,447
2,997)144
1,559,167
1,341,879
1,269,106
690,182
787,635
850,725
1,012,735
139,265
2,209,509
703,442
329,144
430,826
1,005,834
3,192,353
1,745,824
1)523,522
1,643,689
743,417
2,718 766
1,410,243
1,307,687
1,383,047
612,003
973,130
812,145
836,525
1,028,074
131,409
1,745,636
598)093
421,162
359,973
262,417
473,592
335,581
220,835
260,642
Lansing, Mich
Charlotte, N. C
Decatur, 111
Portsmouth, V a . . . . .
Everett, Mass
57,164
52,231
132,162
55,408
205,434
1,602,686
1,438,944
1,180,022
870,975
1,941,826
1.021,995
697,505
686,772
383,460
900,616
580,691
841,439
493,250
487,515
1,041,310
1,659,850
1491,175
1,312,184
926,383
2,147,260
1,476,197
1441,055
l)0S6,595
861,157
2,022,633
893,455
620,670
837,183
407,992
1,016,604
682,742
820 385
219,412
453,165
1,006,029
183,653
50 120
225,589
65,226
124,627
166 Knoxville, Tenn.
167 E l m i r a , N . Y . . . .
168 San Jose. Cal
169 Joliet.Bl
170 Fittsfield,Mass...
406,006
9,589
85,314
213,733
162,472
1,251,061
2,724,566
768,170 I
1,442,688
2,147,679 '
855,551
896,761
752,325
832,718
1,016,970
395,510
1,827,805
15,845
609,970
1,130,709
1,657,067
2,734,155
853,434
1,656 421
2,310,151
1,515,759
767,994
1,496,641
2,151,318
922,676
2,327,647
707,785
1,092,972
1)069,773
593,083
343,985
60 209
403,669
1,081,545
141,303
67,523
85,490
159 780
171 Quincy,Mass
,
172 Auburn, N . Y
173 Quincy,RI
174 Cedar Rapids, Iowa...
175 Mount Vernon, N . Y . ,
117,639
90,003
168,893
182,854
150,278
2,288,526
1,318,580
660,955
1,272,706
2,485,645
1,199,747
812 406
601,179
1,231,237
1,035,021
1,088,779
506,174
59,776
41,469
1,450,624
2,406,165
1,403,533
829,848
1,455,560
2,635,923
2,293,440
1,344,056
695,299
1,345,874
2)260,679
1,073,580
754,984
544719
1,212,827
1,200,970
1,224,860
589,072
150,580
133,047
1,059,709
107,725
64 627
134 549
109 686
375,244
176
177
178
179
180
NewRochelle,N.Y..
Niagara Falls, N . Y . . .
Amsterdam, N. Y
Taunton, Mass
Jamestown, N. Y . . . . -
337,697
723,404
74,856
139,472
118,003
2,340,619
2,002,111
1,179,369
1,949,578
1,936,779
1,181,762
1,288,613
653 282
948,429
976,960
1,153,857
713,493
526,037
1,001,149
959,819
2,678,316
2,725,515
1,254,225
2,039,050
2,052,782
2,318,335
2,020,717
1,214,973
1,911,723
1)956,665
1,139,011
1,367,852
612,325
897,773
1,057,957
1,179,324
652,865
572,648
1,013,955
893)708
359,981
704,798
39 252
177322
96)117
181
182
183
184
185
Lorain, Ohio
Oshkosh, Wis
Jackson, Mich.
Lima, Ohio
Stockton, Cal
483,417
761,677
78,707
142,940
527,015
1,734,696
1,082,852
1,470,525
934 597
1,593,425
811,365
689,626
792,176
559,502
1,005,513
923,331
393,226
678,349
375,095
587,912
2,218,113
1,844,429
1)549,232
1)077,537
2,120,440
1,861,772
1,581,005
1)434,579
912,925
1,310,461
883,947
1,355,685
709,124
502,723
1,276,665
977,825
225,320
725,455
410,197
33,796
356,341
263,424
114653
164612
809)979
186
187
188
189
190
Waterloo, Iowa..
Fresno, Cal
,
Shreveport.La..
Columbia, S.C...
Austin, T e x . . . . .
147,892
335,918
10,691
102,626
199,459
1,136,964
928,481
980,931
1,350,054
1,608,354
819,366
877,729
546,470
604,041
782,970
317,598
50,752
434,461
746,013
825,384
1,284,856
1)264,399
991,622
1,452,630
1)807,813
939,166
981,121
862,979
1,093,231
1,237,266
667,169
914,587
531,220
729,096
775,226
271,997
66,534
331,759
369,135
462,040
345,690
233,278
123 643
354 449
570)547
191
192
193
194
195
Everett, Wash....
Aurora, Rl
Williamsport, Pa.
JppIln,Mo
Waco, Tex
124,148
77,413
202,821
149,610
410,338
1,237,764
860 401
553,585
1,190,157
1,421)497
755,007
644,663
503,804
741,641
880,089
482,757
215,738
49,781
448,516
541,408
1,361,912
937,814
756 406
1,339,767
1,831)835
1,240,169
815)831
641,957
902,960
1,406,535
783,091
711,415
579,051
774,671
859)481
457,078
104,466
62,906
128,239
547,054
121,743
121)933
114)449
436)807
425)300
196
197
198
199
200
Orange, N . J .
Boise. Idaho.
Lynchburg, Va.
Colorado Sp * i, Colo.
Brookline,
176,445
54,227
61,549
41,566
113,935
2,244,165
744,414
1,365,033
1,652470
3,261,588
720,492
556,707
796 545
806,226
1,770,950
1,523,673
187,707
668,483
246,244
1,490,629
2,420,610
793,641
1,426,532
1,094,036
3,375,523
2,293,645
764,397
1,420,993
1,023,552
3,205,569
693,052
538.663
700,261
701,205
1,795)703
1,695,593
225,734
720,732
322,347
1,409,866
126,965
34 244
6589
70 484
169)954
102,156
117,961
208,359
187,608
929,476
678,734
924,050
1,005,296
1,188,773
578,126
452,678
703,401
667,565
911,648
351,350
226,056
215,649
337,731
277,125
1,215,161
780,890
1,042,011 j
1,213,655
1)376,381
997,846
924,455
991579
1,209,591
647,470
410,721
730,856
531,243
1,032,193
350,376
255,903
193,699
410,336
177,393
217,315
114261
117556
222,076
166)790
136
137
138
139
140
Lincoln, Nebr.
Racine, Wis
Macon, Ga
Pasadena, Cal
Superior, Wis
141
142
143
144
145
161
162
163
164
165
,
,
,
2011 Danville, 111
202 Newport, K y
203 I Belungham, W a s h . . .
204 LaCrosse, Wis
205 I Council Blufls, Iowa.
206
207
208
209
Norristown, Fa
Kenosha, Wis.
Ogden, Utah
Winston-Salem, N. C.«
140,060
322,293
90,124
107,449
338,954
1,732,536
1,321,942
742,438
257,894
657082
703,236
451,610
81,060
1,075,451
613,706
290,828
479,014 j
2,054,829
1,412,066
849,887
424,425
1,436,736
1,356,930
847)641
320,365
693,189
853,157
619,985
104,060
743,547
493,773
227,656
54,589
618093
55136
2)246
210
211
212
213
Zanesvflle, Ohio.
Easton, Pa
Waltham, Mass
Madison, Wis
273,121
51,942
91,147
10,992
1,257,753
544,790
1,518033
2,100,573
574,670
334,144
775,475
1,148)474
633,083
210,646
742,553
952,099
1,530,874
596,732
1,609,180 |
2,111,565
1,307,845
572,989
1,542,008
2049 541
624,888
447,043
778,131
1,251)491
682,957
125,946
763,877
798,050
223,029
23743
67,172
62)024
> Also the aggregate of payments and cash balances at the close of the year.
FINANCIAL STATISTICS OF CITIES.
140
TABLE 4.—SUMMARY OF REVENUE RECEIPTS AND GOVERNMENTAL
(For a list of the cities arranged alphabetically by states, with the number
REVENUE BECE1PTS.
From taxes.
From
special
From
From
(assessments] From
From
fines,
dona
pension
subven
and from forfeits,
tions
,
assess
tions
and
special
Non
and
grants. and gifts. ments.
business charges escheats.
for
license.
outlays.
CITY AND DIVISION Of CITY'S
GOVERNMENT.
I
Total.
Grand total.
Group I...,
Group I I . .
Group III.,
Group IV..
Group V . .
General
property.
Special
property.
(Table 7)
(Table 7) (Table 7)1 (Table 7) (Table 7) (Table 7) (Table 7) (Tables) (Table 8) (Table 8)
Poll.
$994,710,241 $623,300,805;$13,618,524|81,906,483$51,579,467»4,701,616 $74,009,7M|$4,124,4S9Jj$37,666,<H3[$l,736,249;$2,3O8,80O|
490,096,757
152,141,704
180,236,745
98,070,734
74,164,301
322,837,521 8,180,488
87,964,745
946,793
108,289,518 2,566,157
59,997,328
896,578
44,211,693 1,023,508
193,303
105,855
746,045
448,402
407,873
23,560,539 2,5S2,704
788,885
9,577,701
699,5S0
8,965,661
5,410,742 390,124
4,064,825 240,323
24,579,976 1,873,32a 7,417,965
14,791,929^ 566,161 12,06l,l2«
18,668,015 739 801 8,664,322]
8,791,752 489,371 5,254,255
7,178,092 455,82S| 4,268,381
335,053 1,487,875
401,248 372,100]
420,736 290,7331
158,838 107,868
50,224
420,374
GROUP I.—CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1916.
New York, N . Y
$223,854,693 $160,100,018 $4,630,138
$6,413,713 $824,678 $10,012,032
J .$2,221,672 $102,4751 $839,785]
$880,212
Chicago, 111
81,051,062
46,373,444
8,655,1181 1,112,392
6,160,851
562,967
City corporation.,
County
School district...
Parle districts....
Sanitary district.
Philadelphia, Fa
46,045,081
6,744 158
16,809,605
5,611,910
5,840,308'
16,503,360
5,302,936
14,759,577
5,196,791
4,605,780
8,655,1181 1,068,606
43^786
5,924,135
503,947
57,573
45,858,425
27,113,885
City corporation.
School district...
Poor districts....
36,195,193
9,557,870
105,362
18,607,117
8,413,387
93,381
23,593,380
13,616,092
679,680
1,817,875]
173,770]
2,710,353
66,8861
380,081
916
14,894
18,791,777
4,806,603
9,862,589
3,753,583
205,309
474,371
1,817,875
173,77W
2,710,353
55,01ft
4,660
375,421
9161
14,894
1,149,507
126,8SSJ
St. Louis, Mo.,
City corporation.
School
" ' oldistrict...
1,347
236,7161
$60,404
2,146,137]
60,404 2,146,137
305,163
9,9501
151,9G0|
1,110,937
423
3,000
150,1061
3,097/
100
1,142,173
67,0601 1,131,273
11,586
168,5301
129,600!
1,142,173)
67,050^
256,3801
874,893
11,586
72,321
96,259]
11,868
Boston, Mass...,
36,690,079
24,802,555 2,450,588
Cleveland, Ohio.,
19,556,741
12,279,772
18,94<M
788,458]
53,3181
1,451,804]
City corporation.
County
School district...
Baltimore, Md
-
11,618,959
2,399,545
5,538,237
5,439,079
1,886,131
4,954,562
18,«0|
768,362
96
42,304
11,014
1,313,342
118,4621
16,594,8111
9,546,657
296,992]
Pittsburgh, Pa.
21,470,134
14,977,083
City corporation.
County
School district...
Detroit, Mich.
12,840,038
3,505,090'
5,124,006
7,827,0171
2,624,201
4,525,865
21,422,432
14,028,0151
19,751,564,
1,670,868
13,052,859
975,156
City corporation.
County
13,373
129,600!
id
137,904
1,110,937
60,558
67,450]
54,179
12,9S2j
289
63,687
83,051
51,7991
349,543
34,211
47,632
349,543
9,711
9,503
24,5001
38,129
1,021,4421
85,002
323,3861
7,536
653,151
446
20,543
851,712
52,699
172,142)
82,236
529,364
78,8521
4,172
789,901
64,811
44,850
7,8401
172,142
68,577
13,657
2
109,47W
67,144
362,750
78,852
104,150
713,576
24,357
2,374,4291
69,423
1,078,257
5,143]
35,307
5,281
396,516
317,060
19,539
4,818)
2,365,4QK
9,024|
54,798 1,038,961
14,625]
39,296
5,143
35,307
<*)
<*)
4,172
GROUP n.—CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916.
10
$23,112,165
$13,050,615
$1,257,081 $237,736
14,925,539 | i 6,533,442
3,080,766
2,548,651
5,105,860
3,968,522
11 Buffalo, N . Y
16,458,438 j 11,022,073
14,768,828:
1,689,610
9,738,648
1,283,425
$3,943,508 $103,357 j $801,658
1,241,685
15,396
115,033
122,703
3,948,508
$286,299
730,989
34,624
1,009,037
286,299
730,989
34,624
87,680
15,677
65,559
~56,828~
8,731
22,537
779,121
459,217
$56,710
56,710
12,429
199,458 ~12,429
259,759
395,609 j
95,609
12
19,872,052 j 12,298,443
1,366,006
165,411
2,326,827
20,340
13 Milwaukee, Wis
14,375,212
9,077,263
357,732
1,453,208
82,096
1,201,166
57,708
723,008
1,120
65,823 j
11,905,623
2,469,589
7,357,967
1,719,296
346,039
11,693
1,300,440
152,768
39,407
42,689
1,179,751
21,415
1,120
65,823
3,731
405,667
317,341
15,098,451
8,869,552
50,854
796,516
85,082
606,617
29,737
174,509
108,445
10,619,404
1,904,199
2,574,848
4,957,391
1,619,746
2,292,415
50,854
775,422
21,089
5
73,208
11,874
606 817
23 812
5)925
14,659,717
8,180,917
157,452
$55,000
857,767
23,304
869,812
28,838 1,708,368
8,922
27,413 |
12,417,845
2,241,872
6,453,028
1,727,839
81,294
76,158
55,000
857,767
28,304
868,928
884
16,157 1,608,270
100,098
12,681
8,922
27,413
8,585,042
5,345,358
929,231
38,832
218,580
57,345
28,755
1,501,583
80,202
293,301
117,802 6,332,692
33,643
13,736 1
14
15
16
17 1
15,860,822 1 6,488,725
50,855
42,857
824,102
3,824
170,685
15,000
61 664
56) 781
18,854
37,790 j
12 018 1
" 25,772
i For explanation of differences in amounts reported in this column and total payments for outlays reported in Table 18, see text discussion for Table 18, page 96.
GENERAL TABLES.
141
COST PAYMENTS, BY DIVISIONS OP CITY GOVERNMENT: 1916.
assigned to each, see page 19. For a text discussion o! this table, see page 51.)
GOVERNMENTAL COST PAYMENTS.
REVENUE EECEirrs—continued.
For expenses and Interest.
From
From
earnings
of general highway
privi
depart*
leges.
ments.
Erom
rents.
From
interest.
From
earnings
of public
service
enter*
prises.
Total.
Total.
(Table 9) (Table 10)| (Table 10) (Table 10) (Table 11)
Expenses Expenses
public
of general ofservice
depart
enter
ments.
prises.
Interest.
(Table 12) (Table 15) (Table 17)
For
outlays.1
of
govern
mental
cost
payments
over
revenue
receipts.
IEXCESS or REVENUE]
RECEIPTS OVER—
(Table 18)
Govern Payments
mental
for ex
cost
penses
pay
and
ments. interest.
1*213,967,598]
b24,485,840|813,898ffl3$10^63,2ao;S30,n3,181 199,797,175 11,068,301,311 $780,742,643 [$603,O60,O76]$44,636,007|$133,O46,56O| 6287,558,668 873,591,070
11,558,276 8,568,670 9,006,970 20,795,039 47,114,038
4,723,969| 1,273,564 1,500,893 2,976,822 14,089,919,
4,442,705 2,707,924 192,503 4,212,865 18,630,180
1,975,833 952,631
62,36a 1,004,705 11,529,939'
1,785,057 395,778 100,496] 1,123,750] 8,433,099]
397,498,342 302,836,138 18,135,6201 76,526,584 117,470,289
113,902,318 89,402,703 8,249,146 16,250,469 52,139,777
137,396,293 107,908,861 8,203,551 21,283,881 57,931,148
76,237,934 59,091,956 5,881,394 11,264,584 35,150,690|
55,707,756 43,820,418 4,166,296 7,721,042 24,866,764'
614,968,631
166 042,095
195,327,441
111388 624
80,574,520!
24,871,874
13,900,391
15,090,696
13 317,89a,
6,410,219]
92.598,415^
38,239,386]
42,840,452
2i;832,80(M
18,456,545]
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1916.
1 61,527,064 ti.S7i-7aoM.Aia.iaa 312,031,642 620,056,702 $223,677,45s1 3193,043,297 <tl3fi. ISO. 316 $5,456,356 650,406,625 $30,634,161
1 2,447,940 4,565,995
701,925
1,183,829 4,565,995
1,084,624
60,818
105,107
13,562
586,729
42,638
73,558
1,517,975 7,522,982
56,967,735
83,095,499
49,235,189 3,721,521
918,913 6,511,630 1 49,558,375, 31,713,546 25,845,647 3,361,354
6443,603
7,203,399 6,842,200
255,239
16,431,907 13,385,773 13,337,006
139,668
2,874,864
4,776,15|
67,199
3,379,650
360,i67
5,125,667
136,956 i,6il,352
734,069
1,646,5661
4,011,025] 26,127,764
2,506,545
398,597
48,767
504;786
552,336]
628,549 4,303,820 1,807,435 5,142,128] J 52,734,967
39,244,98fl
32,155,564 2,202,134
4,887,287] 13,489,982]
1,972,781
21 926
11,088
628,549 4,301,709 1,657,258 5,142,128
2,111
149,284
893
41,317,229
11,312,333
105,405
30,807,250, 23,988,582 2,202,134
8,062,733
8,332,330
105,405
104,249
4,616,534. 10,509,979
269,5971 2,980,003]
1.156
961,65o| 5,531,059]
1,317,170
773,735
563,924
144,525
245,249 2,410,400
22,235,813
16,704,754] 14,425,934
563,924
39,401
105,124
177,062 2,410,400* ;
68,187
17,885,636
4,350,177.
12,696,732' 10,417,912 1,317,170
4,008,022
4,008,022
961,650]
1
24,063,327
9
6,876,542]
6,613,440
3
1,362,567 6,893,626
4
17,844,829!
361 199
3,046,134
1,396,501
3,479,101
3,005,795
~ 755,686
18,049
$177,23500 811.206
$2,044,437]
6,188,904
342,155
1,364,609 6,117,869
5
9,065,214
3,589,754
6
5,200,983
2,062,237
7
7,031,745 1 2,708,509
4,373,236
8
8,053,530
9
1,040,102
185,445 1,113,053 1,958,796 3,220,338
35,325,470
30,572,210
23,071,543
1,343,332
6,157,335
4,753,260
| 1,333,731
7,930
44,007
825,632 2,254,313]
28,621,955
15,966,957]
12,198,402
850,127
2,918,458]
12,654,968
1,063,533
211,893
58,305
4,190
3,740
35,443
8,564
586,060 2,254,313
126,663
112,909
19,140,965
3 737,158
5,743,832
9,538,103
1,869,055
4,559,829
6,470,552
1,434,675
4,293,175
850,127
2,217,424
434,380;
266,654
9,602,862
1,868,103
l|184,003
661,852
698,387
39,349
1,146,303 2,193,765
21,795,794 [ 14,532,574
10,144,765
920,812
3,466,997
7,263,220
775,026
265,381
11,851
862,762 2,803,854
24,178,643 1 17,096,893] 13,450,034
906,139
2,740,725 |
200,945
529,897
44,184
216,242
49,139
11,851
518,586 2,801,596
2,258
152,971
191,205
13,214,397 |
5,332,106
5,632,140
9,788,573] I 7,162,735
2,353,073
3,022,078
4,286,247
3,929,226
884,481
21,658
1,741,357
642,347
357,021
3,425,824
2,310,028
1,345,893
993,011
81,345
6,618
399,245 1,509,556
23,303,032 J 13,368,902
11,974,391
418,029
976,482 J 9,934,130 J 1,880,600
800,010
193,001
81,345
6,618
390,226 1,509,556
19,019
21,432,041
1,870,991
12,075,677
1,293,225
10,755,543
1,218,848
418,029 !
902,105
74,377
|
1
9,356,364
577,766
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 300,000 T O 500,000 I N low.
$256,181 |$2,525,282 [ $25,909,009 [$16,329,241 J$12,453,904 $2,027,288 $1,848,049 ! $9,579,768 | $2,796,844 |
15,808,884
8,507,909 1 4,996,744 2,027,288 1,483,877 | 7,300,975
205,517 2,525,282
291,598
2,902,560
88,092
3,282,250
2,990,652
50,664
1,987,195
4,554,600
276,080
6,817,875
4,830,680
1 $728,261
$75,978
$70,798
111,463
296,381
320,417
67,221
8,757
32,998
1 886,094
171,314
9,467
401,098 1,274,629
17,780,037 J 13,507,559 J11,122,396
752,783
1,632,380 |
773,489
112,605
171,314
9,399
68
376,076 1,274,629
25,023
16,106,551
1,673,486
12,145,299 ; 9,803,705
i;313,691
1,362,260
752,783
1,583,811 |
48,569
429,741
150,805
120,051
118,734 2,008,738
21,526,189
14,294,892
11,123,363
1,222,860
1 321,264
6,050
1,437
114,314
914,023 J 14,624,038
9,321,388] ! 8,361,055
359,111
601,222]
149,987
171)277
5,050
1,437
84,935
29,379
914,023
11,743,697
2,880,341
6,881,280
7,746,279
1,575,109 i 1,479,775
359,111
505,888
95,334
768,782 1,241,414
17,821,969
13,192,902 J 9,718,246
578,991
2,895,665
4,629,067
5,598,578
1,960,439
2,159,229
572,756
6,235
2,642,554
96,711
156,400
3,970,305
189,256
469,506
677,749 1,241,091 |
35,927
323
55,106
12,784,193
2,252,641
2,785,136
280,915
578,670 1,477,884
16,499,873 | 12,040,533
380,850
484,993 1,477,884
93,678
369,226 1,271,750
10,923
103,897
20,756
o,no
338,856
1,090,015
688,523|
30,627
* Not reported separately.
10,041,081 !
1,999,452
9,257,122
II CI
#1,948,669
4,272,478 j 1,321,599 j
10
2,950,879
11
*
1,654,137
5,577,160
12
248,826
5,053,824
13
2,723,518
1,905,549
U
2,619,184
15
3,997,418
1,305,232
531,561
3,251,850
4,459,339] j 1,840,155
531,561
1,864,070 I
387,780
814,929
1,763,689
in
Iflfi
1 899,455
8,813,888 |
2,063,385
2,315,629
III
508,402
148,710
19,943
369,226 1,282,673
Hi
1 077,054
37,800
$6,782,924
991,604
16
j$%697,154 5,854,270
485,186
235,803
1 10,006,552 j
* Data Included for county are for fiscal year closing June 30,1915.
17
7,593,438
1,966,681
FINANCIAL STATISTICS OF CITIES.
142
TABLE 4.—SUMMARY OF R E V E N U E RECEIPTS A N D GOVERNMENTAL
(For a list of the cities arranged alphabetically, by states, with the number
SEYENUE BECEOTS.
From taxes.
CITY AND DIVISION O* CRT'S
GOVERNMENT.
Total.
From
special
From
From
(assessments] From
From
flues,
subven
dona
and from forfeits,
pension
tions
and
tions
Non- * special
and
Business. business charges escheats. grants. and gifts.
for
license.
outlays.
General
property.
Special
property.
(Table 7)
(Table 7) (Table 7) (Table 7) (Table 7) (Table?) (Table 7) (Table 8) (Table 8) (Table 8)
PolL
GROUP n.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916-Continued.
$9,971,845
18
9,158,280 !
813,565 |
14,147,960
19
Srhftnf district
Port of Seattle
$14,029 $1,460,933
$63,521
$331,163
$74,503
$66,320 |
4,791
9,238
1,444,317
16,616
58,677
4,844
294,024
37,139
74,503
60,320
177,521
22,569
3,075,528
36,442
487,823
33,131
177,460
61
5,450
17,119
3,071,136
4,392
33,436
3,006
17,800 1
17,800 1
$6,184,115
$94,456
$507,799
5,615,980
568,135
40,274
54,182
507,764
35
7,447,684
9,567,374 i 3,834,971
2,357,948 I 2,016,040
1,848,901 ! 1,348,351
248,322
373,737
33,131
473,469
14,354
GROUP III.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
$3,674
$11,142
20 I Jersey City, N. J..
$7,060,634
$3,479,650
$517,603
$21,539
$133,902
$7,331
$941,416
21 Kansas City, Mo..
9,670,050
5,180,769
508,019
118,566
1,955,085
28,791
187,805
2,751,032
2,429,737
606,142
1,877
118,566
1,955,085
School d
6,974,921
2,695,129
101
187,805
Portland, Oreg.
8,554,432
4,185,443
53,631
2,042,288
32,484
City corporation..
School district...,
Port of Portland.,
6,031,971
1,996,031
526,430
1,661
1,688
1,525,688
359,094
53,631
2,042,288
Indianapolis, I n d . . . .
6,801,221
3,980,314
12,251
358,874
63,618
4,894,989
1,906,232
2,487,558
1,492,756
12,251
358,874
63,618
6,442,080
4,444,982
223,850
36,170
1,041,211
30,453
4,885,775
1,556,305
2,991,275
1,453,707
223,850
36,170
1,041,211
26,502
3,956
Rochester, N . Y ,
7,755,206
4,509,951
115,054
227,713
12,178
1,530,521
11,683
City corporation
County supervisors' fund.
Providence, R. I..
7,602,309
152,897
4,380,897
129,054
91,243
23,811
227,713
12,178
1,530,521
11,683
6,617,763
4,392,367
918
314,265
13,450
104,079
6,317
St. Paul, Minn...
5,730,368
3,358,479
12,978
442,078
2,791
785,380
23,339
Louisville, K y . . .
5,992,096
3,843,467
504,321
36,757
346,568
8,547
322,956
21,243
4,556
Columbus, Ohio..
5,219,564
3,036,681
42,041
203,126
29,287
700,692
3,454
80,697
2, Sit
18,052
3,849,724
1,369,840
1,805,787
1,230,894
42,041
203,126
29,287
700,692
3,454
80,697
996
1,515
2,075
15)977
tion.
Citycorporatiax
tan.
School district.
Denver, Colo..
City corporation.,
"-" ol district...
School
City
School
Oakland, Cal.
School c
Sanitary districts.,
Toledo, Ohio..
City corporation.
"■" TO!district...
School
358,936
30,562
1,229
6,679
1,229
5,679
429,648
8,001
15,913
32,438
46
429,648
7,837
164
6,821
9,092
1,317,339
20,390
364,635
5,339
19,520
1,317,339
20,389
364,635
1,731
3,603
8,663
10,857
91,456
4,705
5,810
6,810
91,456
1,565
3,140
112,936
4,065
84,757
112,936
4,065
84,757
32,222
1,050
33,729
168,073
3,307
8,856
5,546,349
3,325,462
346,090
26,918
701,385
16,966
935,023
20,205
12,642
3,888,093
1,653,578
4,678
2,590,991
729,793
334,943
11,147
26,918
701,385
16,966
23,500
911,523
20,205
12,642
4,568,529
2,994,981
10,732
107,197
6,365
401,152
3,470
135,049
4,798
14,063
2,917,224
1,651,305
1,547,729
1,447,252
10,732
107,197
6,365
401,152
3,420
50
135,049
3,960
838
1,418
12,645
176,917
1,000
339,356
46,974
289,436
3,750
Atlanta, Ga
3,818,864
Birmingham, Ala,
2,223,716
Omaha, Nebr....
4,406,378
2,340,872
1,098,462
969,044
City corporation.
School district...
Water district...
$34,858
4,678
16,572
315,742
407,034
31,734
2,202,143
286,060
8,596
552,100
22,532
62,862
6,950
7,149
1,459,333
742,810
5,254
280,806
8,596
501,456
14,678
7,854
20,205
42,657
6,950
1,095
6,054
1,336
"50*644
Worcester, Mass.
5,192,708
3,180,127
95,676
201,459
4,121
184,489
6,461
45,240
Richmond, V a . . .
4,097,599
2,455,837
32,492
186,924
7,994
40,076
30,848
80,517
833
7,857
Syracuse, N . Y . . ,
4,096,226
2,702,492
177,873
9,318
567,532
6,190
63,473
2,295
11,753
73,795
4,009,280
City corporation
2,640,064
49,277
i n , 873
9,318
567,532 J 6,190
63,473
2,295 [ U 9 753
86,946
62,428
24,518
County supervisors' fund.
» For explanation of differences In amounts reported m this column and total payments for outlays reported in Table 18, see text discussion for Table 18, page 96.
GENERAL TABLES.
143
COST PAYMENTS, BY DIVISIONS OF CITY GOVERNMENT: 1916-Continued.
assigned to each, see page 19. For a text discussion of this table, see page 51.)
BEYZNUE BECnPTs—continued.
GOVERNMENTAL COST PAYMENTS.
|EXCESS OF REVENUE]
RECEIPTS OVER—
For expenses and interest.
From
From
earnings highway
oT general ^
r
ivldepart
ments.
From
rents.
From
Interest.
From
earnings
cfpublio
service
enter
prises.
Total.
Total.
Expenses Expenses
public
of general ofservice
depart
enter
ments.
prises.
Interest.
(Table 12) (Table 15) (Table 17)
(Table 9) (TablelO) (Table 10) (Table 10) (Table 11)
For
outlays.*
(Table 18)
Excess of
govern
mental
cost
payments
Govern Payments
over
mental for ex
revenue
penses
cost
receipts.
and
Payinterest*
GROUP IT.—CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916-Continued.
$225
$272,604
$568,223
241,977
78,977
11,844
1,156
225
229,361
43,243
568,223
1 360,562
73,623
7,132
111,032
224,389
24,878
263
73,315
308
4,144
2,401
587
$11,743,674
11,002,463 |
741,211
106,956 2,301,189 J 16,421,916
42,643 2,162,856
28,122
62,110
2,203
110,211
$7,879,936
$6,546,620
lit
$13,000
1 5,962,680
583,940
$293,793 $1,039,523
293,793
6,519,614 1,182,644
9,060,052 1 5,915,883 1 3,545,726 1,020,632
1,337,590
1,011,647
3,481,180
33,049
1,918,183
2,593,961 2,138,940
343,464
14,058
128,963
1,286,723
$3,863,733
II1
$320,954
|
$1,771,829
$2,091,909
18
4,412,083
19
$224,754 51,293,979
?0
3,786,904
76,834
6,686,039
2,273,956
1,349,525 1 3,144,169
262,894
2,143,590
220,757 1
455,021
200,443
943,259
GROUP HI.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 K* 1916.
$346,197 $1,337,J60 1 $6,835,880
$63,865 $162,272
$5,766,655 J $4,292,780
147,609 1,203,718 J 9,693,381 | 6,501,242 ] 5,346,683 |
$224,732 $1,249,143 | $1,069,225
561,269 |
593,290 1 3,192,139
561,269 1
320.608
272,6S2
102,758
226,559
$3,463
95,236
7,522
226,559
1,050
2,413
J 120,920
325,896
3,885
168,866
808,521 J 8,763,608 J 6,237,899 | 4,058,472 1 588,636 j 1,590.791 || 2,525,709 j
42.581
7,646
70,693
325,896
3,8S5
134,663
23,747
10,456
722,334 1
81.935 1,203,718
65,674
6,615,503
3,077,878
86,iS7
6,136,274
2,092,651
534,683
4,217,003 I 3,335,126
2,011,557
4,237,569
1,581,743
418,587
135,526
5,690
42,852
39,278 J
7,669,315 J 5,022,304 J 4,803,812 1
420.137
15,475
135,526
174
5,506
29,457
13,395
39,273 |
5,758,282
1,911,033
1 257,177
118,925
26,930
121,030
39.376 J
5,758,822 | 5,085,676 J 4,507,261 J
253,131
4,046
118,925
26,930
121,030
39,376 1
4,280,354 i
1,478,468
95,983
189,486
283
113,028
797,568 J
9,081,575 | 6,174,794 J 4,934,702 |
95,983^
189,486
283
112,996
32
797,568
8,905,954 |
175,621
5,999,173
175,621
4,759,081 j 342,413
175,621
185,367
199,209
30,265
410,553
873,410 |
7,096,179
5,417,985.
4,285,993
196,195
134,611
46,698
70,245
477,335
6,545,415
4,712,873
3,628,868
99,095
7,507
536
116,061
680,482
6,499,003
4,300,624
1 151,053
11,552
4,432
270,716
665,270 |
6,183,526 | 4,450,434
137,805
13,248
11,552
2,342
2,090
245,297
25,419
52,922
28,759
9,852
51,921
1,001
28,759
9,738 1
|
1
3,168,808 1 ?1
209,176 j
2,316,533 1 77,
2,398,500 !
793,639
378,880 1,537.913 I 1,89S,705 i
2,320,776
1,560,474
510,908
21,269
177,222 ""209/756 *
116,096
31,609
J 435,606
3,471,502
1,550,802
$23,331]
3,309,357
1,494,455
21,990 j
196,502 j 2,647,011 j
21,990
140,155
56,347
j
1
868,094 j
1,778,917 1 ?3
2,286,780
360,231
683,258 ] 1,356,404
74
1,580,412
?5
30,036
548,379 j
673,1461
30,036
539,226
9,153
636,233 I
36,913
342,413
897,679)
2,906,781 j 1,326,369 j
897,679
2,906,781
335,731
796,2611
1,678,194 1
478,416
1,199,778 ] ?ft
385,130
698,875
1,832,542
815,047
1,017,495
n
3,468,922
250,081
581,621
2,198,379
506,907
1,691,472
28
3,236,457
395,438
818,539 |
1,733,092 j
963,962
769,130
29
665,270 !
4,724,491 1 3,177,803 1 2,017,776
1,218,681
1,272,631
1,459,035
395,438
764,589 1 1,546,688
186,404
53,950
70,125 |
5,497,737 J 3,909,453 [ 3,372,647
74,179
462,632 j 1,588,279
j 48,612 1,636,801
30
3,925,058 1 2,454,306 1 1,972,088
1,400,559
1,453,261
1,570,788
1,801
602,265 1 5,727,974 J 3,411,806 | 2,597,062
74,179
408,039
52,702
1,891
3,644,121
1,441,555
3,074,859
1,432,402
70,125
1,470,752
117,527
82,505
2,368
8,576
239,583
575,161 j 2,316,168 j 1,159,445
64,098
18,407
2,368
158,323 ;
8,197
379 1 36,685
602,265
4,098,713 1 2,294,624
1,117,182
1,629,261
1,567,030
1,030,032
239,583
488.011
87,150
85,362
40,150
1,908
6,107
505,365
3,787,874
2,928,164
2,498,674
218,834
210,656
859,710
30,990
890,700
32
32,093
40,023
2,214,843
1,950,483
1,485,099
28,746
436,638
264,360
8,873
273,233
33
880,805 J 4,307,307 J 3,444,837
2,329,378
272,662 1
842,797 1
862,470
963,541
34
1,440,859
887,946
673
5,937 1
740,764
3,480
118,226
99,508 1,283,426
35
86,295
5,268
55,201
242,959
2,814
1,218
195,008
79,803
.
876,335
2,623,001 | 1,882,237
957,246
960,726
605,354
723,580
266,725
435,441
69.300
338,056
293,022
20,430
1,809
245,286
506,569
5,093,110
3,909,282
3,244,045
113,964
551,273
1,183,828
71,213
114,513
339
153,665
914,491
5,503,043
3,251,210
2,164,509
437,197
649,504
2,251,833
36,504
516
54.292
390,194
123,653 j
460,861 j 1,537,660 [I
36,50T
516
54,292
123,653 |
460,861
0,905
242,959
387 1
831
30,193
7,545
42,065
4,470
4,709,047 1 3,171,387 j 2,586,873 j
3,066,666 1 2,482,352
4,604.526
390,194
104,521
1
104,521 1 104,521 |
1,537,660
j 1,156,723 31
1
1,804,089
512,079
1 101,071 j
Ii
1
1,405,444
612,821
p
i:
j
846,389
36
924,839
37
FINANCIAL STATISTICS OF CITIES.
144
TABLE 4.—SUMMARY O F R E V E N U E RECEIPTS A N D
GOVERNMENTAL
[For a list of the cities arranged alphabetically by states, with the number
REVENUE RECEIPTS.
From taxes.
crrr AND DIVISION" OF COT'S
GOVERNMENT.
j
Total.
*
From
special
[assessments! From
From
From
From
fines,
and from forfeits,
dona* pension
subven
special
tions
tions and
Non
and
Business. business charges escheats. grants. and gifts. ments.
license.
for
outlays.
General
property.
Special
property.
(Table 7)
(Table 7) (Table 7) (Table 7) (Table 7) (Table 7) (Table 7) (Tables) (Table 8) (Table 8)1
Poll.
GBOUP III.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916-Conthmed.
$3,087,639 | $2,380,833
38
3,023,0)6
51,945
9,048
2,319,695
51,787
9,356
39
3,179,446
1,901,574
40
2,079,351 1
1,381,598
1 1,229,255
[
850,096
School district
41
Spokane, Wash . . . * . . . . . . . . * * * . . . . . . .
School district
$58,115 | $38,301
$205,105
$15,817
$100,265
$31,149
194,468
$6,630
$9,677 1
38,301
205,108
15,817
100,265
31,149
92,524
1,944
6,630
9,577
90,624
12,230
226,468
68,653
271,366
350
44,431
258,447
9,446
165,558
16,065
102,346
24,431
20,000
258,447
9,446
165,553
16,065
58,115
'
685,967
695,631
7,560 1
102,346
7,560
3,764,537 |
1,754,535
82,758
5,101
767,912
16,118
473,127
2,880
4,666 1
2,699,786
1,064,751
1,163,781
590,754
82,758
5,101
767,912
16,114
12,623
460,499
2,850
30
4,666
3,616
42
2,478,212
1,548,311
12,662
7,000
186,864
15,180
101,995
9,880
381,965
240
-43
44
3,002,320
2,145,189
129,930
59,680
150,517
1,262
31,391
7,853
5,188
533
3,191,611 j
1,951,223
87,337
16,969
376,853
7,090
252,087
87,337
16,969
376,853
7,090
7,788
244,299
62,706
67
7,976 j
52,706
6
52
146
7,830
13
2,100,240 1 1,127,608
1,091,371
823,615
School district..
|
2,787,336 jj 1,873,301
2,622
129,923
21,256
237,490
8,977
2,018,979 i
768,357
1,191,531
678,770
2,622
129,923
21,256
237,490
8,977
4ft
3,616,060
2,287,962
83,518
881
456,825
50,825
184,471
47
2,629,430 1 2,281,956
50,102
14,053
12,238
173,702
1,808,463
820,967
1,646,602
635,354
50,102
14,033
12,238
48
2,524,846
1,929,318
178,087
16,581
134,483
18,466
72,493
49
2,350,992
1,195,380
169,283
6,363
105,334
13,559
358,994
50
3,265,446
2,163,399
107,182
1,207
135,616
4,833
20,387
1,674,178
331,139
25,335
723,198
6,143
353,126
! 1,027,447
646,731
331,139
25,335
723,193
6,143
120,045
1,151
42,711
5,691
45
Salt Lake City, Utah
51
3,465,725 |
53
54 Trenton, N . J
55 "Hartford,Conn........ _,
City corporation..
'
205,212
52,072
48,686
173,702
""353,"i26*
5,500
1,050
1,950
115,521
2,510,467
233,721
41,170
5,184
5,576
47,853
3,156
8,209
1,215,479
14,528
18,652
141,498
10,138
163,757
9,717
308,296
153
! 2,157,918
650,086
61,791
81,357
2,002
145,624
16,798
62,565
11,110
3,297,245
1,653,156
578,640 j
504,762
6S0,0S6
51,791
81,357
2,002
145,624
16,793
5,201
57,364
11,110
39,816
7,694
507
1,705,031
bit
52
24,394
6,845 j
6,845
14,418
5,060
4,634
2,377 |
" 2,377
56
3,358,746
2,353,465
52,984
6,499
6,336
18,929
180,143
252,706
47
3,444,165
1,385,928
59,662
2,357
594,501
15,674
381,179
250
2,541,633
786,585
115,947 I
893,324
400,685
91,919
• 59,662
2,357
594,501
15,6lT
1,465,530 j
907,060
27,299
80,862
3,547
29,294
1,555
1,070,583
394,947
610,044 |
297,036
17,947
9,352
80,862
3,547
29,294
1,555
109,755
2,369
390,403
16,953
109,755
2,369
390,403
16,953
143,295
10,018
118,650
3,746
211,656
370
2,851
133,708
5,189
455,362
3,185
47,473
1,028
10,553
58
Os>hnnl *1i«tWnt_.
-59
2,441,059 |
School district-Tt. . .
60 1
01 I
021
A
....
63
1,530,189
381,179
73,379
250
600
7,866 1
73,379
600
7,866
43,818
2,840
2,840
8,730
1,642,529
798,530
799,707]
730,482
1,887,845
898,355
14,552
3,246,727
1,976,764
83,788
4,181,862
2,924,793
205,468
65,238
126,384
5,890
65,224
8,402
13,075
20,668
2,613,325
1,674,681
118,499
52,109
112,874
1,085
51,132
10,313
3,325
15,150
8,730
43,818
8,573
3,804 j
3,804
* For explanation of differences in amounts reported in this column and total payments for outlays reported in Table 18, see text discussion for Table 18, page 96*
GENERAL TABLES.
145
COST PAYMENTS, B Y DIVISIONS O P CITY.GOVERNMENT: 1916-Continued.
assigned to each, see page 19. For a text discussion o! this table, see page 51.]
BEVEXUE BECOPTS—continued.
GOVEBNMENTAL COST PAYMENTS.
of
For expenses and interest.
From
From
earnings
of general highway
privi
depart*
leges.
tnents.
From
rents.
From
Interest.
From
earnings
of public
service
enter
prises.
Expenses Expenses
public
of general ofservice
depart
enter
ments.
prises.
Total.
Total.
(Table 12) (Table 15) (Table 17)
(Table 9) (Table 10) (Table 10) (Table 10) (Table 11)
govern
mental
cost
payments
over
revenue
receipts.
For
outlays.1
Interest.
I EXCESS or BEVENUE|
BECEtPTS OVEB—
(Table 18)
Govern Payments
mental | for ex
cost
penses
pay
and
ments. interest.
I
I
GROUP m.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910-Continued.
$3,449,561 J'■ $2,559,736 $2,386,026
|
J $104,037
$4,376
$782
$35,097
$2,179
103,561
476
3,730
348
292
501
281
35,8S8
109
2,179
117,599
1,551
10,112
25,112
453,801
21,664
11,050
3,141
56,570
575
2,151,392 J 1,733,834 1 1,550,854
11,050
3,141
37,193
19,377
575
in1
1
$2,080
$170,730 |
$889,825 j
3,369,119
70,651
9,791
2,495,699
54,350
9,687
2,327,960
49,332
9,634
2,080
165,659
5,018
53
873,420
16,301
104
3,9)4,888
2,837,275
1,966,289
242,808
628,178
967,013
182,080 1
417,558 j
107,014
75,060
373.270 i
44,288
130,266
038,101 1
353,731 j
130,260 |
510,190
118,971
322,411
30,750
60
17,313
423,317 J
840,299
048,213
1,321,483
785,621
710,555
829,909
2,070,240 J 2,625,509 | 1 1,857,082
1 166,536
13,464
36,750
00
17,313
423,317
2,022,718
67,023
81,033
505
59,025
116
60,703
11,592
2,421
121,322
274,739
117,055
14,677
112
28,472
339,736
104,891
12,164
14,077
112
17,291
11,181
339,736
2,038,078
1,145,077
05,822
38,198
3,303
75,809
239,896
88,070
7,752
38,198
3,303
61,562
21,247
239,896
73,192
28,601
04,899
354,873
36,894
5,057
40,022
33760T
5,057
32,304
8,618
|
1
J
317,572
2,253,932 j 1,879,865
108,548
205,5211
1,096,758
783,107
168,546
102,120
43,401
010,654
318,569
3,114,605 J 2,179,196
1,732,274
115,451
331,471 j
035,409 j
2,309,457
805,148
1,489,771
089,425
1,069,628
662,640
115,451
304,692
819,686 1
115,723
4,074,023
2,224,963
1,733,427
170,685
13,876 J 3,713,705
1,851,540 1 1,518,317
10,907
13,876 i
1,281,799
569,741
972,472
515,845
10,907
322,310
293,420
23,890
49,884
38
46,507
70,081
39,154
344,030
99,691
12,081
05,087
371,165
31,323
2,033
4,024
0,410
299,115
28,727
2,590
2,033
4,024
1,070
4,737
299,115
37,831
[
157,070
01,448
10,445
67,370
237,173
139,384
14,629
2,680
199,182*
439,661
59,202
43,553
2,417
04,770
333,321
104,704
31,250
0,758
114,420
434,059
90,195
8,560
31,250
7,773
1,085
108,460
5,960
434,059 1 3,825,412
00,773
128,227
4,560
33,332
35,880
3,796,104
167,316
103,504
333,424
101,012
435,336
52
176,560
577,476
627,685
52,341
680,026
53
2,042,818
1,480,025
217,338
344,555
651,323
377,297
54
| 2,050,235
2,328,492
183,502
438,241 j 1,734,687 1
025,650
55
2,269,979
680,256
1,746,318
582,174
183,502
340,159
08,082
1,555,433
179,254<
2,234,563
1,561,541
1,124,183
50
1,504,058
104,680
565,216
1 2,318,822 j 1,360,265
345,374
013,183 1
644,464
077,994
607,278
74,993
345,374
560,797
52,386
433,700
183,898
26,866
1,584,165
659,604
74,993
771,473
387,861
110,609
72,446 j
363,557 1
604,158
372,121
110,609
56,706
15,740
344,543
19,014
113,923
256,388 j 1,590,266 j
113,923 1
211,352
45,036
105,305
281,443
040
2,043
51,385
253,708 j
3,181,967 | 1,591,701 j 1,221,390
040
2,043
41,390
0,995
253,708
2,325,345
856,622
26,720
64,444
502
06,776
317,332
2,191,408
4,302,044
120,135
34,356
66412°—17-
187
-10
69,582
349,897
2,711,744
677,697
543,603
1,383,748
1,797,232
210,509
369,046
2,561,252
206,097
368,607
1,566,015
173,274
272,086
1III!
976,279
22,331
5,505
4,283,223
51
2,221,870
1,522,891 1 1,159,334 j
524,443
50
1,107,170
1,630,664
1,116,016
406,875
412,156
j 1,117,873 j
879,323
2,075,006
247,070
67,045
49
33,505
1,091,484 |
247,070
56,658
48
413,696
338,035i 1 2,028,108 1
60,266
196,845
23,795
2,521
2
5H, 823
330,110
170,520 1
26,310
3,182
607,574
139,271
407,301
37,255
471
47
170,520
87,255
21,454
45
40
j 2,358,555 1 1,780,734
19,214"
4,190
51,003
603,140
777,890
441,138
23,404
140,983
44
1,391,097
158,684
2,361
27,836
43
937,679
8,456
458,863
1,780,301
2,361
2,063,286
2,017,865
843,562
101,850
42
643,198
1,084,275
2,386,123
27,624
j
550,503
250,751
1,849,960
352,758
27,024
1,227
258,751
j 1,862,165
116,010
8,560
3,494
23,715
899,176
26,779
320,851
1,408,528
044,684
836,050
41
327,260 1
1,813,752
1,453,239 1
005,316 |
$785,297 1,139,028
929,223 1
1,037,296
85,760
899,178
893,949
1,053,023!
859,510 j
231,783
1,427,424
826,508
809,254
II1 ill
3,293
1,883,571
J 3,183,155 J
39
345,517 j 40
31,320
310,050
3,253,071
342,171
72,041 j
845
2,350,122
$527,903 j 38
625,442
1,615,014
1,927,709
SIIli
|
056,522
2,736,963
ffilCS Iillll
|
1,700,307 1 1,050,851
025,202
806,231
$361,922 j
274,026
809,037
[
437,358
j 480,879 [ 1,125,343 57
1 300,196 58
57,361
[
740,008
849,358 50
303,563
117,349
60
1,036,496
869,040
61
120,182
1,045,816
62
98,419
601,050
63
j
FINANCIAL STATISTICS OF CITIES-
146
TABLE 4.—SUMMAEY OP REVENUE RECEIPTS AND GOVERNMENTAL
(For a list of the cities arranged alphabetically by states, with the number
REVENUE RECEIPTS.
From taxes.
Cm
AND DIVISION 0 7 CUT'S
GOVERNMENT.
Total.
From
special
From
'{assessments! From
From
FVom
fines,
dona pension
and from forfeits,
subven
tions
special
tions
and
Non
and
Business. business charges escheats. grants. andgiits. ments.
for
license.
outlays.
General
property.
Special
property*
(Table 7)
(Table 7) (Table 7) (Table 7) (Table 7) (Table 7) (Table 7) (Table 8) (Table 8) (Table 8)
FolL
GROUP XV.-C1TIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1916.
u
1,070,556
65
1,789,040
66
2,267,949
67
68
Bill
1,104,231 1
1,047,410
1,650,958
616,991
633,998
585,613
3,020,293
2,024,730
2,132,588
69 Schenectadv. N . Y . . .
$21,597
$1,897,878
$2,151,641
1,575,133
$16,870 1
~~~\2l7597 _ 16,870
$105,612
$11,744
15,699
18.113 1 23,623
198,949
12,705
35,46S
4,519
62,567
12.705 1
332,693 1
62,567
12,705
332,693
4.853 1
4,853 1
96,381
6,123
435,377
2,401
55,550
607
165,043
4,066
41,410
274
2,350
37,600
7,843
5,605
87,793
444
10,971 1
87,793
294'
150
739
10,233
7,103
2,600
55
2,159
4,241
1,456,651
1,029,497
629
2,308
6,910
36,662
3,026,648
1,518,033
9,992
187,635
30,925
'518.322
20,596
2,265,249
761,399
874.699
643,334
3,831
6,161
187,635 " 30,925
518,322
20,596
1,157,491
21,322
9.142
17,304
20.349
934,366
603,522
624,218
533,273
21,322
9,142
17,304 |
20,349
73
2,086,686
1,298,224
7,034
311,175
3,912
74 Elizabeth, N. J
1,629,896
930,576
6,399
18,310
150,110
2,558
75
1,992,075
1,465,915
58,795
44,408
3,079
1,353
77
2,073 1
M72
70
76
$2,073 1
220
7,706
71
1,537,888 J
46,788
$220|
35,003
22,134
72
$46,788 ]
123,986
95,529
23,433
$23,623
$18,113
126,668
72,528:
04,615
i,ooo|
6,048
28.231 J
28,231
11,883
47.162
47,162
4,129
48,993
3,085
250,753
1,504
9,838
•
1,758,522 ;
1,176,484
13,132
27,759
93,279
2,369
42,666
11,988
53,705
4,571
1,720,870 1
87,652
1,146,629
29,855
13,132
27,759
91,614
1*665/
2,369
42,666
11,988
48,360
6,345
4,571 j
47,974
3,307
903
3,307
903
7,191
1,614,063 [
987,927
137,757
14,170
374,218
3,807
1,098,783 1
515,300
535,452
452,475
137,757
14,170 |
374,218
3,807
3,149
91,143
2,196
40,637
4,324
35
686|
35
686
47,974
78 Utica, N. Y
1,529,262
1,169,891
67,577
106,317
79
2,395,866 J 1,448,710
1,423
89,933
13,949
401.537
18,908
42,632
1,771,344
624,522
881,788
566,922
1,423
89,933
13,919
401,537
16,408
* 2,500
42,632
2,025,066
1,429,793
33,248
87,725
3,365
104,830
524
39,499
1,752
4,475
1,840,229 |
82.445
102,392
1,263,097
72,060
94,636
24,897
595
7,756
87,725
3,365
104,830
524
30,074
9,425
1,752
4T475
160
3,138
80
81
1,433,579
893,528
153,699
38,756
60,836
6,341
2,078
3,450
4,688
8?
1,808,492
1,035,214
11,138
tl,425
187,643
6,841
489
1,742
245,644
83
1,187,434 [
811,417
28,427
79,212
9,307
120,399
2,679
49,222
2,356
723,007
464,427
421,420'
389,997
13,126
15,301
79,212
9,307
120,399
2,679
49,222
2,356
1,760,017 |
743,372
24,210
63,882
3,066
397,619 i
3,231 {
1,321,250
438,767
442,040
301,332
15,450
8,760
63,882 i
3,086
397,619
3,231
1,403,565 1
809,965
15,844
67,665
6,776 |
76,077
5,557
925,787
477,778
417,640
392,325
&*
67,665 1
5,776
76,077
6,557
1,958,989
766,864
110,598 [
13,346
91,455 |
24,059
1,767,952
191,037
766,864
110,598
13,346 1
91,455
24,059
1,341,198 |
801,716
84
School district
85
86
School district
87
;.
1,720 1
116,717
1,72
110,717
52,085 |
6,000
52,085
6,666
°
190,868
190,8Q8
142,576 1 10,237 1 1,6751
535,735
3,175
94,444
1»675
12,947
18,551
10,237
2,793
265,981
1 2,756
1 i42,570
I For explanation of differences in amounts reported In this column and total payments for outlays reported in Table 18, see text discussion for Table 18, pige 96.
918,877
422,321 i 1
5,931 1
94,444 1 12,947
18,551 1
2,793 |
GENERAL TABLES.
147
COST P A Y M E N T S , B Y D I V I S I O N S O P CITY GOVERNMENT: 1916-Continued.
assigned to each, see page 19. For a text discussion of this table, see page 51.]
BSVENUE BSCEIFTS—continued.
GOVERNMENTAL COST PAYMENTS.
Excess of
govern-
For expenses and interest.
From
From
earnings
of general highway
privi
depart
leges.
ments.
From
rents.
from
interest.
From
earnings
of public
enter
prises.
Expenses Expenses
public
of general ofservice
| Interest.
depart
enter
ments.
prises. *
For
outlays.*
(Table 12) (Table 15) (Table 17)
(Table 18)
Total.
TotU.
(Table 9) (Table 10) (Table 10) (Table 10) (Table 11)
jEXCESSOr BEVENtnc]
BECEOTS OVER—
cost
payments
over
revenue
receipts.
Govern Payments
mental
for ex
cost
penses
and
pay
ments. interest.
I
GROUP IV.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1916.
$18,773
9105
810,459
53,243
16^339
18,773
105
8,341
2,118
25,560
1
33,604
74,488
81,916
$361,865 J
27,086
254,787
1,755,598
1,390,727
889,952
195,640
305,135
364,871
23,493
140,594
2,763,784
1,546,503
1,312,286
74,036
160,181
1,217,281
28,929
47,471
626
32,265
497,998 J
2,733,803 1 1,694,198 J 1,064,795 |
27,0S7
1,812
47,471
626
30,900
1,305
497,998
2,047,181
1,139,944
686,622
654,254
10,003
6,721
32,036
316,895
3,932,217
3,028,611
31,047
90
35,940
153,432
13,918
1,733
15,896
273,793
28,504
1,197
22,887
589,349
20,801
7,703
1,197
16,861
6,02C
5S9,349
3,108,357 J 2,007,433 J
1,395,098
2,297,281
612,335
811,076
52,505
8,314
51,403
152,836
1,228,949 J 1,165,030 1
50,441
2,124
8,314
30,440
20,963
152,836
35,748
40,014
68,730
246,0011
45,306
3,228
2,123
13,023
58,432
370
2,861,333
1,885,749
1,761,514
1,267,605
382,590 J 1,039,605
600,738
903,606
911,924
* 8,318
Cfi
295,258
1,099,819
728,745
371,074
m
940,175
105,710
221,720
618,144
429,098
189,046
70
1,333,618 J 349,223 J
780,407
553,211
324,592 1 1,100,924 J
265,468
59,124
349,223
308,939
372,858 j 72
244,253
73
296,990
118,946
415,936
74
247,458
108,726
356,184
75
896,198
314,594
76
297,996
538,237
77
417,380
222,905
78
738,499
732,766
79
381,954
80
795,305 J
62,166 |
307,559 J
63,919 |
C95,273
469^757
432,823
362,482
62,160
200,284
107,275
61,253
2,666
2,124,589
1,842,433
1,278,281
123,161
440,991
282,156
1,675
196,762
64,335
213,728
1,213,960
1,883,349
1,635,891
1,357,828
8,357
55,002
508
2,654,720 J 1,443,928 1 1,242,488 1
38,819 1
162,621 J 1,210,792 |
7,729
628
55,002
508
34,281
159
234,262
38,819
157,426
5,195
1,200,792
10,000
11,654
14,499
470
13,497
1,203,231
1,399,470
2,600,268
39,257
44,452
64,452
957,979 J
1,912,079 J 1,075,846 J
116,195
836,233
609,811
466,035
658,573
399J406
1,190,634
1,672 J
1,672
49,566 1
66,629
115,723
1,019,215 | 71
81,709
902,183
198,741
756,526
472,423
1,031,508 i
880,671
573,751 j 67
72,895
1,510,950
4,000 1
66
1
465,854 1
146,789
234,262 1
3,892
9,605
65
242,537
1,393,361
8,908
1
579,829
2,281,084
34,440
470
214,058
$974,744
907,237 1
132,368
11,171
14,499
64
337,599
44,991
231,041
4,000 1
$387,872
555,532
246,813
509,203 1
1,015,523
1,276 1
246,813 J
$26,007
252,987
108,878
300
6,77«T
4,770
1
777,354
796,407
7,821
82,941
|
885,446
878,323
17,601
33,839
J
1,138,433
987,201
50,919
27,900
J
825,560 1 82,125,634 | 81,763,769 | $1,573,761 J $33,604 1 $156,404 1
$69,582
37,903 1
421,697
414,536
27,113
7,760
1,946,642
1,306,357
60,798
268,234 J
3,134,365
1,663,100 J 1,136,016
103,854
423,230 J 1,471,265 |
54,107
6,691
268,234
2,489,092
646,273
1,091,383 1
571J718
103,854 |
372,680
50,550
25,008
9,771
275,975
1,980,701
1,643,112
107,099
253,061 J
337,589
25,608
9,524
247
275,975
1,843,530 | 1 1,517,344 I 1,163,221 1 107,099
72,500
78|537
82 037
47)231 !
47,231
55,134
247,024
6,037
326,186
3,500
7,903
26,236
182,601
1,487,321
1,162,890
079,560
107,206
76,124
324,431
53,742
270,689
81
29,476
229,847
1,970,340
1,646,529
1,244,544
219,256
182,729
323,811
161,848
161,963
82
994,740 |
878,500
3,377
112,863 J
644,284 j
451,590
192,694
83
587,803
406,837
513,925
364,575
3,377
889,164
209,172
42,211 J
590,984
I 28,486 1 619,470
84
439,821
449,343
209,172
15,285
26,926
585,936
5,048
1,590,686 | 1,039,303 J
843,744
123,313 i
72,246 j
551,383 [j
187,121
j
364,262
85
915,926 ~~ ^19,819
419,484
674,760
456,237
387,507
123,313 1
40,209 |
31,977
296,107
255,276
450,896
j
384,681
86
j
349,138 87
11,963
1
40,420
200
40,703
5J717
200
8,501
8,383
118
20,704
34,382
15,767
39,968
71,395 !
1,682
9,483
1,855 1 1,639,024 1
67,659
3,730
1,682
5,668
3,815
1»S55
17,280
9,547
130
15,289
363,928 |
1,731,531 1 1,140,547 J
9,248
8,038
9,547
130
11,309
8,920
363,928
1,250,214
481,317
24,102
1,223
17,608
820,663
10,499
7,109
320,663
28,335
668,731
2,409,885
28,335
668,731
1,403,833 1
2,233,036
170,475
176,849 ;
992,060 J
19,687
4,415
1,223
43,375
21,358
43,206
169
21,358
J
18,861
28,184
1
9,889
8,972
28,184
2,401
MS
60
i
280
1
185 1
I5T
9,431 1 193,667
1,061,496
577,528
1,441,614 J
664,278
476,209
614,8481
521,168
1,282,952
70,501
42,362
640,285
1,397,710
73,555
| 44,365
473,693
170,591
299,674
212,547 1
835,577 ||
906,594
165,493
299,674
197,565
14,082
829,203
6,374
808,399
112,780 J
70,881 ||
112,780
65,807
280,073
L{!
169,481
5,074 II
* Not reported separately.
1,574,308 ] 1,062,087
455,538
634,125
914,198
193,667
7,395
1
627,416 II 357,935 II 352,861
|
2,036
> Excess of payments for expenses and interest over revenue receipts.
1
449,554 1
|| .
100,416
FINANCIAL STATISTICS OF CITIES.
148
TABLE 4.—SUMMARY OF R E V E N U E RECEIPTS A N D GOVERNMENTAL
[For a list of the cities arranged alphabetically by states, with the number
REVENUE BECEIPTS.
From taxes.
From
special
CITY AND DIVISION OF CITY'S
GOVERNMENT!
Total.
Non
Business. business
license.
From
From
From
fines,
From
subven
pension
and from forfeits,
tions and [donations!
special
and
charges escheats. grants. and gifts. ments.
for
outlays. -
General
property.
Special
property.
(Table 7)
(Table 7) (Table 7) (Table 7) (Table 7) (Table 7) (Table 7) (Table 8) (Table 8) (Table 8)
Poll.
GROUP IV.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1916-Continued.
1 $1,169,335 1
88
Citycorporation........ . . . . . . . . .
School district....
.Parkdistrict
758,056
345,510
65,769 i
1
Pleasure driveway and park dis
trict
..
f.
$6,010 |
6202,732
208,332
6,010
202,732
$1,989 1 $23,760 j $1,401
1,966
23
875,245
| 810,419
47,505
1,939
111,709 1 5,101
837,170
494,658
451,677
423,568
3,067
7,352
47,505
1,939
111,709
5,101
[
1,520,937 1
992,186
204,532
12,930
203,776
1,197
1
920,209
488,162
451,523
430,975
204,532
12,930
203,776
1,197
City corporation.................. 1
90 Peoria, 111
[ $208,332 [
248,628
318,621
61,384
1,331,828 J
1
89
8628,633
23,760
1,401
$6,399 1
46,889
46,889
29,338
29,338
6,399
5,740
7,898 |
5,740 I
1,581
6,317
1,031
112,566
109,688
1,130,933
654,062
76,903
11,446
76,303
6,532
187,022
1,477
J 1,489,021 1
717,625
203,757
3,934
53,873
14,998
238,773
20,735
1,249,401
239,620
717,625
203,757
3,934
53,873
14,998
93
1,697,701
899,285
60,372
6,021
81,819
5,654
276,856
2,069
94
1,518,559 1
978,262
20,970
5,838
445,573
10,722
14,074
15,000
1,138,349 1
380,210
620,688
357,574
20,970
5,838
445,573
10,722
1,313,633
91 Passaic, N.J
92
95
96
85,614
2,690
1,324
(*)
238,773
14,074
707,862
6,728
63,857
4,538
274,628
1,684
873,788 1
439,845
383,834
324,028
3,252
3,476
63,857
4,538
274,628
1,684
868,802 |
595,896
20,378
64,773
2,286
68,220
13,193
35,969
499,358
369,444
285,825
310,071
11,378 1
9,000
64,773
2,286
58,220
13,169
24
35,969
107,615
107,615
20,735
834
15,000
50
1,135 1
50
1,135
10,000
10,000
97
1,693,062
1,095,521
5,053
612
59,205
10,048
4,295
378
98
2,153,924 J
1,182,973 |
137,109
3,318
310,556
15,896
239,449
1,646, m\
507,733
909,696
273,277
136,995
114
3,318
310,556
15,896
9,093 j
230,356
630
625"
5
3,512
1,075,374 J
709,746 ]
5,807 1
81,704 J
6,413
91,946
1,660
838
6,159 j
625,413
449,961
401,942
307,804
2,342
3,465
81,704
6,413 j
91,946
1,660
838
1,605
4,654
99
145,494
38,012
121,736
i2i,736
100
2,059,483
21,088
78,438]
542
10,916
7,771
5,619
1,687
101
1,912,950 1
1,172,916
26,436
63,160
821
37,903
2,450
176,135
12,123
1,593,658
23,516
295,776
1,152,496
20,420
26,436
63,169
Si
33,350
1,613
2,945
2,450
176,135
12,123
38,083
Bridge district
102
987,712
156,158
918,932 |
611,321
2ft, 200 1
61,256
1,922
64,485
750
556,393
362,539
305,237
303,084
11,200
12,000
61,256
1,922
54,485
75o1
103
1,403,665
847,946
54,885
20,301
63,414
19,541
87,894
104
1,087,480 |
773,531
115,157
536
20,454
17,384
38,039
950,962
136,518
694,972"
78,559
115,15^
m\
20,454;
17,384
105
School district.
Pleasure driveway and park dis106
Schooldistrict......... . . . . . ..]
107
108 I
3,847
1,263,2411
807,127 |
125,256
757,228
344,318
125,256
385,804
351,120
120,209
111,689
1,130,634 J
667,641 |
365,546"
302,095
784,538
346,096
874,989
1,389,602
967,702 1
109
3,847
370
3,511
3,495
16
602
""eoil
105,090 1
2,587 j
98,797
2,583
6,293
4
60,495 J
2,418 1
192,702
1,716 |
60,495
2,418
192,702
1,716
2,997
49,148
9,081
6,642
149,312
6,691
3,670
3,614
569,469
852,532
7,746
53,312
56,752
538,527 1
4,693
38,106
3,512
38,083
38,039
26,805
26,805
2,841
2tm\
11
1,268
H!
1,268
3,286J
26,255
26,255
139,216
13,888
39,502
3,286 1
1,038
""
577
2,122
637,239
261,702
6,612
38,106
3,614
149,312
330,4631
276,825|
2,i22|
39,502 1
i For explanation of differences in amounts reported in this column and total payments for outlays reported in Table 18, see text discussion for Table 18, page 96.
~?W
GENERAL TABLES.
149
COST PAYMENTS, BY DIVISIONS OF CITY GOVERNMENT: 1916—Continued,
assigned to each, see page 19. For a text discussion of this table, see page 51.]
REVENUE RECEIPTS-continued.
GOVERNMENTAL COST PAYMENTS.
(EXCESS OT REVENUE!
For expenses and interest.
From
From
earnings
of general highway
privi
depart
leges.
ments.
From
rents.
From
interest.
From
earnings
of public
service
enter
prises.
Expenses Expenses
public
of general ofservice
depart
enter
ments.
prises.
Total.
Total.
(Table 9) (Table 10) (Table 10) (Table 10) (Table 11)
For
outlays.*
Interest.
(Table 12) (Table 15) (Table 17)
(Table 18)
RECEIPTS OVER—
Excess of
govern
mental
cost
payments „ a m M _
Payments
for exrevenue II uientol
receipts.
c 03 *
■ pay
and
ments. interest.
i
GROUP IV.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1916-Continued.
|
|
1
$36
$76,138
12,661
3,129
4,326
76,138
11,340
32,272
23,858
159,152
8,921
2,419
32,272
15,827
8,031
159,152
31,416
2,728
26,286
3,207
2,728
188
36
94,533
15,756
18,695
49,964
75,456
20,841
831,474 j
59,501 j
131,666 |
464,923 j
425,356
406,118
59,501
86,584
45,082
390,040
74,883
9,828 |
75,984 I
529,415 1
4,996
55,894
15,592
251,958
258,580 |
660,775
912,733
709,502
1,289,740
15,329
212
33,274
186,511
2,084,963 j
14,482
847
212
33,274
186,511
1,812,191
272,772
302,274
1,651,854
450,922
70,658
920,832
595,053
435,330
18,877
158,807
210,101
ffl
595,942 j
278,140
92
100,240 |
174,061 J
874,082 j
1,019,070
191,811
749,355
187,225
100,240
169,475
793,121
80,961
1,544,535
1,063,170
276,171
12,161
4,761
1,159
8.253
1,786 J
937,554 j
821,394
618,690 j
610
549
4,342
3,911
1,786
623,105
314,449
515,088 |
306,306
337,792
280,898
4,586
6,053
6,053 .
58,159
54,073|
441,078 |
58,159
405,700
35,378
1,089,144 1
696,150
643,197
735
26,148
27,925
52,218 |
641,761
447,383
380,838 i
315,312 j
349,732
293,465
735
30,371
21,847
260,923
132,071
1,336,592 j 1,102,736
67,715
166,141
335,249
3,368,381 1 1,444,518 j 1,243,798
87,301
113,419 j 1,923,863 j
127,490
36,581
6,802
220
23,492
992 1
27,610
8,971
6,802
220
18,083
5,409
992
132,250
18,065
27,857
156,272
1,671,841
27,845
210,344 1
2,678,386
689,995
947,253 |
497,265
773,302!
470,496
87,301
1,207,598 1
875,525 j'
808,408
23,719
|
13,585
718
462
13,696
20,904 j
^4,368~
9,217
718
29,767
5,508
49,034
1,375
49,000
34
1 375
30
432
11,043
2,653
20,904
648,207
559,391
2,153,639
485,241
390,284:
430,765
377,643
23,719
392,994|
503,747
95
172,652
96
356,470
97
1,214,457
709,406
98
132,224
199,849
99
21,221
86,650
26,769
1,731,133
192,730
43,398 j
332,073
30,757
12,641
162,966
169,107
705,256
1,074,595
413,360
163,823
501,861
94,156
407,705 100
311,849 Jj 2,008,053 | 1,600,608 1 1,160,665
129,640
310,303 j
407,445| j
95,103
312,342 101
1,706
38,885
74
17,556
1,617,007
14 494
376,552
1,157,238
2944
483
52,245
131,339
11,550
167,414
276,185
274,762
13,499
120,791 j
1,094,861 1
671,672 1
560,061
65,208
46,403 1
423,189 j
175,929
j 247,260 102
386,777
284,895
308,011
252,050
65,208
13,558
32,845
150,439
272,750
1,028,955
143,231
513
37,087 j
120,791 \
1,651,778
1,340,822
14,494
245,292
537,216 |
557,645
77,395
131,260
14,730
266,519
739,714
146,010
|
581,396
206,688
36,085
67,668
1,172,557 j
973,362 1
796,568
7,354
169,440 j
199,195
85,077
11,938
35,100
0S5
52,950
14,718
1,011,517
161,040
853,280
120,082
676,486
120,082
7,354
169,440
1,233,854 j
871,809 j
719,722
87,137
64,950]
362,045
493,945
314,596
355,860
308,734
87,137 1
50,948
6,862
201,792
138,323
101
17,734
9,695
60
9,329
154,768 j
10,739
4,788
9,695
60
6,238
3,091
154,768
1,610,353
695,737
452,919
_
8,140 1
63,268
55,128
13,510
2,472,267 j
898,803 j
643,810
62,896
192,102 | 1,573,459 j 1,341,633
321,683
322,127
62,896
597,394
541,173
357,635
156,594
35,508
1,333,700
239,759
994,536
1,723,443
803,631
1,229,824
632,510
871,275
5,915
79,712
165,256
273,837
190,855
493,619
540,190
26,099 1
117,756 j
249,984
251,194
26,099
373,962
1
310,083 1 288,996
s Not reported separately.
96,669
21,087 1
246,371
40,181
119,820 1
_
7,671
5,839
1,903
105
31,560
8,621
119,820 P 1~8747873
27,993
46,961
6,861
20,383
756
1,126
13,398
68,553
7,107
305,336
27,430
1,365
302
16,715
139,342 j
934,029 ]
20,876
1,365
122
180
16,128
587
139,342 1
1
620,333 |
313,696 1
684,045 j
114,118 104
] 29,387 j
391,432 1105
21,930
85,198
105
374,710 103
|
158,237 !
40,958
2,207
62,669
220,342
11,938
6,654
94
56,515
6,952
6,547
1,903
93
49,021
2,800
825
1,491
153,166
697,165
2,219
3,625
26,843
45,847
581,005
108,017
8,143
697,654
127,490 j 1,250,964 |
6,801
1,346
210,344 \
196,651 j
171,243
25,408
316,141
381,513
8,147
27,845
116,160 |
809,886
517
617
6,606
107,319
205,194
400,448
409,438
9,382
67002
2,753
338,582 j 90
368,908
28,537
2,753
190,833 j
4,498
30
806,1481
444,816
309,187 j JW
147,280
24,045
4,761
$155,736 |
66,160
936,580 |
1,210,881 1
$86,077 | $232,338 j 88
773,552
7,215
8.952
3,981
1
571,441
451,200
622
9,828
12,933
J
1,022,641 1
$146,261 1
$622 j $128,984 I
3,970 J1 1,711,7701 1,182,355 1 1,096,543 |
\
1
494,148
273,516
39,727
3,970 !
J
1
$807,391 1
589,303
289,272
58,422
5,946
13,329
20,970
70,754
$936,997 j
20,230
6,606
J
961,481
526,083 i
45
3,380
1
1,487,564 j
89,535
8,059
4,102
1
639,267 j
364,728
79,263 1
955
17,450
J
$1,083,258]
$4,996
1.923
J
$188
120,116
3,613
231,826 106
71,308 107
159,778 MR
119,547
333,841
| 33,673
283.657 109
FINANCIAL STATISTICS OF CITIES.
150
TABLE 4.—SUMMARY OP REVENUE RECEIPTS AND GOVERNMENTAL
{For a list of the cities arranged alphabetically by states, with the number
REVENUE RECEIPTS.
From taxes.
Total.
1 City num
i
CITY AND DIVISION OP CUT'S
GOVERNMENT.
From
special
From
From
From
assessments From
fines,
dona
pension
subven
and from forfeits,
tions
assess
tions and
special
Non
and
Business. business cnorges fSchffttSi grants. and gifts. ments.
for
license.
outlays.
General
property.
Special
property.
(Table 7)
(Table 7) (Table 7) (Table?) (Table 7) (Table 7) (Table 7) (Tables) (Table 8) (Table 8)
Poll.
GROUP IV.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1916-Continued.
111
ffrhnnt district
112
113
187,999
81,201
864,582
$3,042
355,332
121,818
6,082
115,583
10,003 1
823,424
40,341
355,332
121,848
6,082
115,583
10,003
1,406,693 |
864,896
19,436
6,322
185,273
787]
846,287
560,406
596,466
268,430
16,632
2,804
6,322
185,273
787|
1,601,100
990,708
70,768
6,007
264,141
6,007
Atlantic City, N. J*»
-
-.
1,037,629
563,471
2,349,708 j
1,232,210
115
116
ScliooTS»trfetx.-*
Sever and street improvement...
117
Park districtT---
--
,
|llll
City corporation.................
114
$537,937
863,765 J
$038,111
110
106
275,018
8,843
16,453
3,551
259,224
49,290
5,248
154,803
1,983
138,187
51
49,290
5,248
154,803
122,069
8107
75,363
12,061
212,513
75,363
12,061
744
15,436
1,177,067 j
'824,153
8,747
750
152,416
8,195
659,068
463,396
54,603 j
340,877
431,218
52,028
8,747
750
152,416
8,195
211,769
1,099,943 |
121
1,042,405
761,438 1
280,967
»II
120
16,707
10,766
19,754
324,301
218,700
2i,023
1,114
3,150
8,605
2,415
4,468
24,436
5,384
47,777
88,468
3,621
63,192
5,384
29,637
2,580
48,377
11,835
31,363
2,497
3,770
4,163
152,932
4,081
56,932
14,262
3,770
4,163
152,932
4,981
3,300
79,708
19,727
3,30<r
79,798
19,727
3,376,310 j
1,846,620
192,876
14,146
£99,085
16,100
190,406
2,470
14,146
£99,085
HIMST
968,188 |
546,414
1,010
27,139
978
165,672
3,512
796,582
171,606
398,839
147,575
1,010
27,139
978
165,672
3,512
590,008
414,493
7,762
24,415
3,565
49,214
353,756
237,242
228,482
188,011
3,488
4,274
24,415
3,565
49,214
6,459
11
637,020 j
374,244
2,259
32,818 !
5,120
1,965
1 482
436,834 1
200,186
215,684"
158,560
32,818
5,120
1,965
770
525
47,497
47,777
14,262
56,932
171,282
171,282
218,184
2ii,i84
12,886
12,886
25,000
4,264 j
45
77,187
80,846
67,823
45
63,192
80,846
803,228
21,023
2,374
731,006
1,168,140
601
53,633*
32,216
3,621
731,006
2,259
601
85,849
88,468
1,204,533 [
1
6,470 [
1,527 1
16,751
57,858
1,032,853 I
171,680
2,730,574 r"l,434,996~
411,621
645,736
127
988
156,864
216,191
763,702
260,726
126
50l
403,055
563,984
125
$988)
11,870
347,384
301,629
245,330
838,413
121
50
575
23,943
894,343
1,246,001
123
24,518 1
1,976
7
15,436
1,024,428
282,323
264,141
433,772
237,120
119
35,105 1
282.323 j
51
88,987
$100
35,105 1
11,870
854,315
377,895
118
122
70,768
$7D,20O
7,404
I
1 1,0281
7,404
41 [
1,028
3,641 j
41
3,641
37,654
37,654
152
482
35,626
1.927
33,699
679
2,546
1,025
$132,442
lw"
GROUP V.-CITIE3 HAVING A POPULATION OF 30,000 TO 50,000 IN 1916.
128
$518,904
$161,576
$7,401
$11,957
$10,472
961,459
141,633
518,904
161,676
7,401
ll,9*f
10,472
1,114,412
820,927
60,355
2,772
165,331
4,425
463,309
357,618
60,355
2,772
165,331
4,425
j
738,962
23,588
4,784
166,783
4,285
711,315 1
397,8S4| [
370,817
368,145
23,588
4,784
166,783
4,285
ml
129
$1,103,092
130
81,610 j
1,610
132,442
940 j
19,075
352~
18,723
13,930
13,930
MO]
$248
37~
211
4,987
4,9871
1 For explanation of differences in amounts reported in this column and total payments for outlays reported in Able 18, see text discussion for Table 13, page 96.
GENERAL TABLES.
151
COST PAYMENTS, BY DIVISIONS OP CITY GOVERNMENT: 1916-Continued.
assigned to each, see page 19. For a text discussion os this table., see page 51].
REVENUE BECEirrs-continued.
GOVERNMENTAL COST PAYMENTS.
{EXCESS OF BETENUEl
For expenses and interest.
From
From
earnings
of general highway
privi
departleges.
From
From
earnings
of public
service
enter*
prises.
From
interest.
Total.
Total.
(Table 9) [(Table 10)1 (Table 10) (Table 10) (Table 11)
Expenses
of general
depart
ments.
of public
service
enter
prises.
For
outlays.^
Interest.
(Table 12) (Table 15) (Table 17)
(Table 18)
RECEIPTS OVEB—
Excess of
governmental
cost
payments
Govern Payments
over
mental for excost
receipts.
payand
interest.
GROUP IV.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1916-Continued.
1
|
1
|
J
1
1
3252
8479
9,549
1,692
6,901
178,326 J
873,755 1
761,563 J
495,918 J
80,175 J
185,470 J
112,192 1
18,108
5,236
9,549
1,692
6,901
178,326
742,968
130,787
632,004
129,559
367,096
123,822
80,175
184,733
737 :
110,964
1,223
J
1
1
3933,793
S815,18S
8,768 J
91,790 J
569,531 J
8,768
66,959
24,831
549,936
19,595
940,704 J
519,393
421,311
399,481
398,845
4,240|
4,386
1,473 |
1,603,616 J 1,034,085 |
18,841
220
4,020
4,386
1,473
1,066,940
536,676
33,441
28,510
2,365
4,052
163,682 J
1,534,003 J
2,365
3,261
791
163,682
1,039,699
494,304
1,965,417
28,510
31,531
31,274
436
135,833
225,866
2,483,479
31,870
2,932
280
23,868
147,806 J
1,064,193 1
22,548
9,322
2,932
2S0
19,771
9,097
147,806 1
715,330
348,863
54,921
21,398
1,146
1,229
10,771 1
53,000
1,291
630
21,398
1,146
10,771
514
715
$123,605
441,277
492,250
798,326
18,841;
27,125
6,316
367,343
933,527 J
18,716
517,004 |
517,0811
56,241 J
86,137 J
593,299 J
56,241
63,671 t
22,466
520,306
72,993
518,062
74,642 J
253,224 J
168,017
421,241 115
484,550
326,419
343,364
325,344
67,619
73,567
1,075
745,917 J
648,307
568,417
13,058
66,832 J
230,780
22,444
97,610 1
148,426
246,036 116
370,719 1i
231,023
144,175
361,111
231,023
56,173
344,242
217,744
6,431
13,058
3,811
13,279
49,742 1
88,002
441,745
9,608 i
::::::::::::
1,354,239 J
828,438 J
686,754
64,817
76,867 J
525,851
116,427
823,730
462,759
62,800
424,895 1
373,918
29,625
306,370
358,861
21,523
64,817
53,708
15,057
8,102
403,835
88,841
33,175
47,066
410
20,097
145,945
1,710,972
918,913
739,600
103,954
75,359
792,059
4,868
5,583
236,116 J 1,036,308 [
846,196 1
564,474
126,920
154,802| 1
190,112 1
4,868
5,583
236,116
594,949
251,247
338,378
226,096
126,920
129,651
25,151
183,212
6,900
26,106
158,162
1,147,244
796,619
616,612
35,366
144,641
350,625
1,333,203 |
735,681 J
484,610
501,793
233,883
265,652
218,958
778,161 ]
258,147 ]
18,136
180,837 |
17,302
834
180,837 ~ 1,033,333
299,870
174,029
77,042 |
597,527 J
174,029 1
62,117 |
14,925
531,540
65,987
537,760 |
61,056
40,797
25
12,032
4,664 J
1,440,682 1
902,922 J
728,834
3,523
170,560 J
60,658
39S
40,797
25
12,032
4,664
1,221,713
218,969
751,142
151,780
589,473
139,361
3,528
158,141
12,419
148
4,220
390,356 J 4,213,381 | 2,259,197 J 1,448,095
287,414
523,688 J 1,951,184
148
4,220
390,356
3,405,728
807,653
914,493
533,602
287,414
478,439
45,249
120,450 J
1,252,179 J
766,450 J
596,252
42,437 1
127,761 J
485,729 J
926,840
325,339
488,711 i
277,739
339,862
256,390
42,437
106,412
21,349
438,129
47,600
26,834
43,750
3,681
38,502
6,248
3,681
39,014
367758
2,256
120,450
1,6S0,346
578,851
177,222
348,629 117
464,971
327,068 118
11,880
178,232 119
47,301
303,324 120
290,803
306,724 121
236,149
301,611
m
. 470,571
67,189
837,071
1,117,113 133
1,725,382
223,802
6,025
16,114
180
24,773
333 |
773,635 J
444,188 J
386,195
600 J
57,393 J
329,447 ]
3,089
2,936
16,114
180
20,417
4,356
333
517,720
255,915
247,531
196,657
201,457
184,738
600
45,474 1
11,919
270,189
59,258
7,041
3,500
7,190
166,623 J
668,661 1
563,072 1
407,613 1
106,009 1
49,450 J
105,589 J
2,797
4,244
3,500
5,766
1,424
166^623
435,280
233,381
365,601
197,471
228,450
179,163
106,009
58,203
8,738
40,872
120,833
1,168,866
982,783
791,166
44,607
396
384,291 114
133,771
116,427
26,834 ,
fifln soft 113
82,865
818
690
188
59,219
372,608 111?
67,619
1,696
45,761
13,458
196,923 J
668,703
7,856
63,391
102,202 J111
1,440,807
7,856
1,239
$122,923 110
810,969 1
31,495
5,435
3682
9,990 1
$67,097
21,823
7,285
2,387
58,890
4,501
1
$157,245
15,887
2,829
47,231
J
$126,136 I
39,150
3,493
1,942
J
3621,709
S5,924
23,344
283,991
|
201,738 124
182,637
J
146,810
m
31,641
J
73,948
jus
69,679
35,910
147,010
186,083
726
j
185,357 127
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916.
[
$49,760
44,088
5,672
1
1
$14,371
14,371
$1,839
1,839
$3,519
3,519
$189,241
189,241 |
23,906
10,385
6,296
16,921
6,985
8,650
1,735
6,296
13,736
109,980
11,963
1,773
109,980 |
1
21,203
i2,36T
8,838
6,713
6,713
$955,800
$732,460
$56,282
$167,058
1,429,615 1
148,580 !
807,220
148,580
590,509
141,951
56,282
160,429
6,629
1,131,738
785,859
746,305
541
39,013 j
345,879 1
431,520
354,339
405,465
340,840
541
25,514 1
13,499
287,315
58,564,
731,037
571,351
46,171
$1,578,195
718,835 1
412,9©
1,114,313
706,605 |
407,70811
272,186
46,171
407,260
323,777 ! 299,165
s Not reported separately.
113,515
88,903 11
24,612 !1
$622,395 1 $475,103
$147,292J 128
622,395
383,276 I
299,345 {
83,931 i
17,326
328,553 j129
5,114 j
378,162 j130
FINANCIAL STATISTICS OF CITIES.
152
TABLE 4.—SUMMARY OP R E V E N U E RECEIPTS A N D GOVERNMENTAL
(For a list of the cities arranged alphabetically by states, with the number
BEVENUE RECEIPTS.
Prom taxes.
C3TT AND DIVISION OF CITY'S
GOVERNMENT,
Total.
Prom
special
Non
Business. business
license.
Prom
From
From
From
fines,
dona
pension
subven
and from forfeits,
tions
tions
and
special
and
grants. and gifts. ments. '
charges escheats.
for
outlays.
General
property.
Special
property.
(Table 7)
(Table 7) (Table 7) (Table 7) (Table 7) (Table 7) (Table 7) (Table 8) (Table 8) (Table 8)
Poll.
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916-Continued.
131 Salem, Mass
132 Haverhill, Mass
133
Kalamazoo, Mich......
ition..,
City .
School
134 Bay City, Mich
City coi ►ration...
School
136 McKeesport, Fa...
City
School
ttion...
itrict
136 Lincoln, Nebr..
City corporation...
School district
Sanitary district*.
$983,721
1637,842
863,319
$17,600
82,030
8409
$14,345
$4,003
$26,184
$37,867
1,221,569
776,768
60,382
31,962
67,069
666
32,739
1,795
2,445
355
887,262
604,910
4,781
3,904
66,900
1,120
78,500
484,928
402,334
4,781
3,904
318,630
66,900
1,120
27,434
144
64,992
219
108,775
27,434
144
64,992
219
786
107,989
31,502
529,670
677,162
255,229
138,432
843,132
534,704
523,340
319,792
275,275
259,429
8,499
8,499
33,642
540
51,825
9,898
33,642
540
51,825
9,£9S
78,590
31,502
25
25
1,338,172
813,765
7,558
59,114
2,518
199,996
3,499
26,842
23,500
826,371
499,766
385,771
416,131
11,863
7,558
5,309
53,805
2,518
199,996
2,341
1,158
5,610
21,232
23,500
12,035
137 Racine, Wis...
873,988
518,965
141,879
2,668
57,835
3,254
64,558
97
138 Macon, Ga....
1,135,395
395,985
89,749
1,777
101,667
16,088
239,614
27,005
892,216
243,179
395,985
89,749
1,777
101,667
16,068
City
School
ition...
139 Pasadena, CaL..
City corporation.,
School district....
43,139
1,958,020
907,707
9,633
7,917
235,572
4,769
1,446,969
511,051
606,410
301,297
9,633
7,917
235,572
4,769
13,562
239,544
1,227
206,359
887
340
55
,
1,052,124
664,524
113,533
1,879
200,717
6,804
37,582
764,544
470,132
7,926
8,449
3,470
223,875
11,345
15,212
City corporation...
School district.....
546,067
218,477
269,316
200,816
7,926
8,449
3,470
223,875
11,345
142 Cfofllseflj M a s s . . . . . . . . .
917,227
612,647
45,560
16,702
32,775
1,842
16,467
1,759
129
143 Woonsocket, B . I . . .
764,664
468,480
36
5,953
45,406
1,752
14,779
1,053
11,296
144 Wheeling, W.Va
773,029
516,165
2,506
16,784
10,316
6,579
12,923
15,227
478,288
294,741
242,612
273,553
2,508
16,784
10,316
6,579
12,919
4
15,227
145 Newton, Mass
1,973,961
1,357,713
21,088
1,061
426
67,591
1,946
26,963
146 Butte, Mont
1,221,463
590,407
32,552
85,391
11,564
261,290
33,933
154,736
857,015
364,448
382,673
207,734
32,552
85,391
11,564
261,290
33.933
140 Superior, Wis
City corporation..,
School district
City corporation...
School district.....
140,483
147 Montgomery, Ala. • . .
732,513
283,949
109,969
7,124
15,222
34,368
148 Muskogee, Okla
577,629
423,765
5,008
1,958
10,547
18,104
393,763
178,866
274,201
149,564
6,008
1,958
10,643
149 Roanoke, Va.
561,391
359,146
8,040
97,205
4,176
18,816
16,827
19,680
150 West Hoboken, N. 7.
597,528
297,866
1,000
55,584
2,466
49,725
462
150,950
28,535
17,693
42,341
3,033
227,786
28,535
17,6
42,341
3,033
167,752
60,034
City corporation..
School district....
151 Galveston, Tex
City corporation..
School district....
824
2,050
2,050
1,000
18,104
8,507
1,352,592
873
1,208,597
143,995
593,281
76,251
152 East Orange, N. J..
1,274,144
754,459
3,231
7,080
19,372
7,358
39,716
1,012
165,159
28,650
Fitchburg,Mass...
1,106,693
748,411
61,229
17,792
42,076
443
30,040
3,006
1,802
250
30,285
153
154 Chester, Pa
City corporation.
School district...
155 New Castle, Pa
City corporation...
School district
480,105
312,983
310,248
169,857
199,817
113,166
560,681
334,489
226,192
1,055
15,212
154,738
129,053
27,005
206,359
141 Huntington, W. Va.,
$4,395
14,000
21,721
5,865
56,439
2,016
21,721
5,865
56,439
2,016
417,476
11,545
1,831
74,174
2,887
228,785
188,691
11,545
1,831
W>™
14,000
30,285
3,550
3,550
1,769
1,679
1,579
26,272
2,874
,
„ ™.
13
26,272 J
i For explanation of differences in amounts reported in this column and total payments for outlays reported in Table 18, see text discussion for Table 18, page 96.
GENERAL TABLES.
153
COST P A Y M E N T S , B Y D I V I S I O N S O F C I T Y GOVERNMENT: 1916-Continued.
assigned to each, see page 19. For a text discussion of this table, see page 51.]
BEVENUE BECEIPTS—continued.
GOVEENMENTAL COST PAYMENTS.
EXCESS OF EEVENXTEl
Excess of II BECEIPTS o v E E governmental
For expenses and interest.
From
From
earnings highway
of general
Ividepart-
From
earnings
ofpubDc
service
enter
prises.
From
interest.
From
rents.
Expenses
of general
depart
ments.
Total.
Total.
Expenses
of public
service
enter
prises.
For
outlays.1
Interest.
(Table 12) (Table 15) (Table 17)
(Table9) (TablelO) (Table 10) (Table 10) (Table 11)
payments,. P f W w n _
1
over
II t*overo- Payments
for ex
revenue IS mental
penses
receipts.
««
and
" Pay
ments. interest.
(Table 18)
G R O U P V . - C I T I E S H A V I N G A P O P U L A T I O N O F 30,000 T O 50,000 I N 1916-Continued.
J
\
300,457
78,519 j
153,008 1
105,790 j
258,798 j 133.
49,934
50,981
27,538
144,776
8,232
$1,764,023
$879,569
$754,478
137,823
1,129,171
921,112
770,033
48,913 ,
33,759
259
8*550
84,489 I
761,472 J
628,464 J
500,011 j
49,934 1
29,800
3,959
259
7,395
1,155
84,489 1
463,415
318,057
318,639
309,825
217,724
282,287
11,259
3,148
5,306
7,757
3,502
16,281
25,420
1,500
14,877
3,684
12,597
25,420
1,500
7,112
7^765
12,973
S, 542
7,370
6,648
6,325
8,542
6,083
181,444 J
987,190 |
686,480 J
543,705 1
89,815 |
52,960 |
300,710]
181,444
702,802
2341388
432,962
253,518
293,389
250,316
89,815
49,758
3,202
269,840
30,870
114,419 J
840,910 J
697,122 J
526,041 1
99,221 |
71,860 j
143,788 j
114,419
512,760
328,150
426,037
271,085
280,781
245,260
99,221
46,035
25,825
86,723
57,065
899,840 J
669,463
136,707 j
93,670
561,185 j
522,996
374,209
2,635
315,851
350,977
2,635
136,707
70,438
23,232 1
287,854
267,683
5,648
626,906
570,265
172,495 1
_
1,461,025 J
172,495
810,850
641,892
8,283
8,962
13,759
1,037,197
MIS
172
33,831
15,003
2,471
12,803
199,472 |
30,196
15,003
2,471
12,803
199,472
42,898
410,291
1,228,340 1
' 767,802 |
576,877 '
114,053
76,872 j
460,538 j
923,037
305,303
631,202
136,600
445,048
131,829
114,053
72,101
4,771
291,835
168,703
955,429
202,689
125,556 1
710,348
501,762
453,667
202,689
86,758
679,861
30,487
714,368
654,266
5,334
750
5,623
536,088 1
1,994,022 1 1,283,674 |
5,334
750
5,623
536,088
1,471,070
6*431
832
10
6,140
522,952
5,467
3,851
1,113,021
8,902
M02
961,717
536,775
424,942
13,743
791,209
492,465
37,041
33,986
3,055
6,915
|
$92,398
$116,815
39,186
14,477
1
208,059
$17,741
8,403
8,454
33,798
60,102
464,131 1
368,619
6,763
270,394
193,737
205,896
162,723
6,763
88,749 j
57,735 '
31,014
398,653
497,586 j
•
122,853 j
438,332 135
163,209
247,082 137
92,945 j
367,593 138
36,002 1
674,346 13*
60,897
337,756 14a
197,173 j
3,556
2,200
29,426
113,648
921,819
846,904
656,223
25,572
165,109
74,915
4,592
19,800
13,954
132
46,807
133,447
914,829
673,099
472,381
27,563
173,150
241,730
150,165
10,395
6,864
1,558
8,781
164,949 |
658,234
611,433
489,020
101,210
21,203
46,801
~7,195
3,200
6,864
1,178
380
6,384
2^377
164,949J 1
387,582
270,652
373,755 1
237,678
258,767
230,253
101,210
13,778
7,425
13,827 j
32,974
51,803
274,757
...—....
300,413 141
266,381
231,205
40,491
72,486
7,285
1,763,536
1,560,796
1,234,236
14,709
19,397
275
15,157
1,444,750
927,706
836,817
1
90,889 [
517,044
12,733
1,976
19,397
275
15,167
1,047,719 \
397^031
638/754 |
28S,952
554,265
282,552
1
84,489
6,400
408,965
108,079
20,699
1,000
1,880
175,215
146,010 135
2,222 j
3,851
101,694
3fc
245,911 | 13*
54,799)
5,473
442
2,007
$114,152 (31
$884,454
102,166
$5,355
52,956
$764
$770,302 j
$69,018
$56,073
$49,447
70,323 14?,
91,565 143
161,596 144
114,795
413,165 145
210,425
202,740
j
223,287
293,757 146
103,180 147
57,109
5,684
122,565
675,404
629,333
406,778 [
57,649
164,906
15,732
20,071
82,444
631,928 1
503,111 j
321,094
37,509 j
144,508 1
128,817 j
12,843
2,889
11,766
8,305
82,444
465,563
166,365
338,965
164,146
194,410
126,684
37,509
107,046
37,462
126,598
2,219
10,732
7,311
716,930
484,577
397,400
3,391
83,786
232,353
155,539
76,814 149
674,866
473,090
399,223
73,867
201,776
77,338
124,438 150
10,387
9,071
2,049
15,519
121,896
26,477
121,163
733
30,784
60,037
9,226
658"
8,568
15,196
6,551
9,645
12,518
_
46,071
160
39,896
175,243 1
1,698,759 J 1,169,510 j
786,778
132,911 1
249,821 j
529,249 j
26,477
160
32 f 919
8,977
175,243
1,445,757
253,002
1,026,721
142,789
643,989
142,789.
132,911
249,821
419,036
110,213
25>382
64
29,847
160,261
1,342,582
1,041,293
793,772
94,568
152,953
301,289
74,736
93,398
5,127
1,158
25,410
7,396
13,038
10,779
2,259
7,396
3,923
t
5,823
3,923
1
4,252
1,571
936,255
768,121
491,779
444,121 j
365,503 I
2,007
289,034
202,745
248^698
195,423
183,788
181,715
1,554 1
622,152
450,851 j
206,550 |
244,301 tl
1,311,209
109,912
2,007 J
1,554
1
363,262 j
258,890 II
11,674
47,658 j
M&l
63,756
13,708
40,336
7,322
421,838 j
1,108 j
27,905 I
i
1 MR '
189,105
232,733
.1
"»* 4 4 ?
llj568 II
171,301 I
156,712
14J589
74,518 148
183,082 151
232,851 152
68,438
204,516
77,464 1
j
346,167
374,954 1
1^54 1
j
54,299
170,438 153
61,471
,
j
35,984 154
(
109,830 |155
FINANCIAL STATISTICS OF CITIES.
154
TABLE ^ . - S U M M A R Y OP REVENUE RECEIPTS A N D GOVERNMENTAL
(For a list of the cities arranged alphabetically by states, with the number
BEVENUE BECEIFXS.
From taxes.
From
special
CITY AND DIVISION OF CITT'3
OOVXKNUENT.
Total.
Non
Business. business
license*
From
From
From
From
fines,
subven
dona* pension
and from forfeits,
tions
and
tions
special
and
grants. and gifts.
charges escheats.
outlays.
General
property.
Special
property.
(Table 7)
(Table 7) (Table 7) (Table 7) (Table 7) (Table?) (Table 7) (Tabled (Table 8) (Table 8)
Poll.
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916-Cdntinued.
15ft Springfield, Mo.
3690,182 ||
$411,216
452,222
237,960
206,965
• 204,251
157
787,635
324,376
158 1 Lexington, Ky.
850,725
497,939
1
J
City corporation
School district
J 1,012,735 J
159
1
City corporation.
School district
160
815,493
197,237
|
School district
101
City corporation
1
1 $7,708 |
7,708
$1,730
70,902
597
713,141
$70,902 1 $12,144 J $105,630 1
|
531,624
181,517
12,144
105,630
32,909
/
$23,033 | $25,899
2,909
3,880
24,153
25,899
73,325
1,123
39,359
3,605
89,082
30,000
123,102
1,045
132,782
2,019
45,939
20,300
13,810
59,485 |
047
123,305
786
59,485
047
123,365
786
13,810
2,661 1
40,920 [
1,434-
130,327
2,191
370~
40,920
1,434
130,327
2,191
1,021,995 I
537,237
3,095
1,490
111,570
10,362
59,279
791,558 1
230,437
373,083
101,149
3,095
1,490
111,570
10,362
1,343
57,936
163
597,505
237,953
25,931
2,300
77,327
12,304
60,607
6S6,772 J
392,223
9,278
2,042
160,382
3,423
18,910
467,882
218,890
203,593
188,040
9,270
2,042
160,382
3,428
104
383,460
203,704
1,573
55,010
1,952
165
900,516
051,900
10,809
1,325
428
1,709
72,900
42,985
34,783
18,910
4,014
19,646
15,914
1,041
3,996
2,148
41,014
9,322
118,537
2,362
54,^88
1,805
22,459
170,432
166
855,551
363,326
167 Elmira,N.Y
896,761
609,813
168
752,325 J
395,800
92,444
2,351
66,419
3,054
445,272
307,053
260,137
135,663
92,444
2,351
66,419
3,054
832,718
438,050
150,463
3,800
129,594
4,531
53l7009l
301,709
156,737
281,313 |
150,402
3^00
129,594
4753T
44,604
1,307
1,800
1,870
52,736
3,663
6,338
City corporation
169 Joliet,IIl
16,061
868
20,366
370
163
School district
868 |
2,601
401,806 [•
215,286
186,520
0,049
2,110
2,110
20,366
838,280 [
620,371
217^909
!
170,432
15,331
15,563
112
564 1
112
564
135
1,000
851
4,810
620 J
4,810
Sol
145
340 1
145~
iiol
15,331
170 Pittsfield,Mass
1,016,970
711,188
48,467
22,193
33,901
171 Quincy, Mass
1,199,717
860,741
37,197
19,352
3,093
173 Auburn, N . Y .
812,406
518,743
10,943
29,045
1,414
78,173
1,754
22,750
218
173
601,179 |
434,502
70,241
4,555
21,182
3,160
17,054
333
388,528
212,651
242,594
191,913
70,211
4,555
24,182
3,KXT
City corporation
317i
$387
17,054
1,143
333
174 Cedar Rapids, Iowa
1,231,237 1
718,047
41,531
0,032
267,715
6,836
18,468
520
625 J
City corporation
School district
175 Mount Vernon, N. Y.
848,695
382,512
1,035,021 |
359,411
358,636
41,531
6,032
207,715
6,836~
224
13,244
52o"
625|
9,188
32,829
1,775
73,678
1,079
27,311
412
C, 1751
9,188
32,829
1,775
73,678
1,079
iS"
2,646
2,529
847,858
!!!!!
604,612
430,379
27,3U
170 NewRochelle,N.Y
1,181,762
7,402
30,353
2,028
47,390
1,171
177 Niagara Falls, N.Y.-
21,200
1,288,613
17,223
59,034
7,440
234,737
6,951
15,510
29,583
1,052
51,891
1,631
29,583
1,652
51,891
1*631
36,9*4
370
20,440
2,734
2,913
20,890!
178
653,282 J
City corporation
School district
505,511
147,771
282,4151
131,027
15,510J
179
948,429
467,652
93,780
180
976,960 J
535,800 1
21,574 |
20,026
560
103,287
2,707
723,695
239,280
13,935
313,471
208,344
13,965
"T5^984 1
20,026
560|
103,2ST
2,707
City corporation •••*..
School district
181
5,590
13,184
811,365 (
506,918 1
1,414
37,090
250
City corporation
017,834
333,298i "~MM|
193,531 «
173,620 1
School district
i
i For explanation of differences in amounts reported in this colunm and total payments for outlays reported to
130,364 1
1,944 1
1,102
2,274
20,478
771
1>032
13,354
657
13,354
20,890
13,792
657]
249
249
600 J
6O0I
819 1
819 I
127 J
GENERAL TABLES.
155
COST P A Y M E N T S , B Y D I V I S I O N S O F C I T Y GOVERNMENT: 1916-Continued.
assigned to each, see page 19. For a text discussion of this table, see page 51.]
REVENUE RECEIPTS—continued.
GOVERNMENTAL COST PAYMENTS.
For expenses and interest.
From
From
earnings
of general highway
privi
depart
leges.
ments.
From
rents.
From
interest.
From
earnings
of public
service
enter
prises.
Expenses Expenses
public !
of general ofservice
Interest.
depart
enter
ments.
prises.
Total.
Total.
(Table 9) (Table 10) (Table 10) (Table 10) (Table 11)
For
outlays.*
(EXCESS OF BEVENUE]
RECEIPTS O V E E —
Excess of
govern
mental
cost
payments
over
revenue
receipts.
Govern Payments
mental for ex
cost
penses
pay
and
ments. interest,
(Table 12) (Table 15) (Table 17)1 (Table 18)
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916-Continued.
1
58,554
$1,000
$1,000
$12,267
$2,790 |
$612,008 1
$425,583 |
$401,632
$2,027 J
$21,924 J
$186,425 1
6.223
2,341
1,000
1,000
5,052
7,215
2,790
422,339
189,669
255,188 1
170,395
232,317
169,315
2,027
20,844
1,0S0
167,151
19,274
9,801
175,581
973.130
614,574
421,050
73,028
120,496
358,556
4,835
812,145
563,297
489,085
1,841
72,371
248,848
25,891
7,173
600
5,739
2,750
2,673
5,702 |
210
2,212
84*913 J
886,525 J
564,266 J
440,619
48,500 1
75,147 J
322,259|
210
1,698 1
514|
81,913 1
721,441
165,084
1,028,074 J
405,536
158,730
2SS,818 1
151,801
48,500
68,218
6,929
315,905 1
6,354
681,969 J
380,971
170,179 1
130,819 J
346,105]
634,480
393,504
489,037
192,932
214,214
166,757
170,179
104,644
26,175
145,443
200,662
|
11,188
1
10,002
1,185
|
2,061
22,942
394
2,557
17,147 1 212,302
5,795
1
|
|
126,210
448,469
189,794 j
ira
156,311 160
120
2,202
284,235 |
893,455 1
644,786 J
440,268
184,863 J
19,655 J
248,669 J
883
120
2,202
284,285
664,147
229,308
462,411
182,375
259.893
180,375
184,863
17,655
2,000
201,736
46,933
9,752
6,203
479
1,623
140,743
620,670
525,200
310,053 [:
66,829
148,318
95,470
23,165
72,305 16?
13,102
133
10,182
75,818 J
837,183 |
486,646 J
402.019
37,415
47,212 J
350,537|
150,411 |
200,126 163
4,459
8,643
133
7,485
2,697
75,818
506,004
331,179
258,110
228,536
186,268
215,751
37,415
34,427
12,785
247,894
102,643
377,209 161
128,540
10,701
10,215
1,941
4,9S9
407,992
392,167
294,637
3,026
94,504
15,825
24,532
*8,707 164
25,117
5,539
19,254
120,409
1,016,604*
779,109
607,037
33,947
138,125
237,495
116,038
121,407 165
37,836
5,305
8,053
194,391
922,676
758,291
449,769
136,298
172,224
11,150
750
0,107
124,918
2,327,647
720,997
562,027
117,422
41,548
15,749
481
259
707,785 J
604.949 1
556,097
48,852 J
102,836
14,791
95S
481
259j i
4027930 1
304,855 1
318,356
286,593
284,817
271,280
33,539 j
15,313
84,574
18,262
633,894 J
510.911
86,951
41,032 J
454,078
384,086
254,808
258,150
252,761
86,951
38,935 1
2,047
403,941 j
50,137 j
69,580
1,092,972 J
7,147
3,000
61
4,986
75,265
2,217
4,900
3,000
61
4,821
165
75,265 1
21,630
5,054
6,060
783,027 1
304,945
164,385 j
1,606,650
632,263
20,485
122,643
294,382
867,146
664,854
44,867
157,425]
206,434
126,167
332,601 171
10,401
110,302
754,984 '
671,097
550,848
67,039
53,210
83,887
57,422
141,309 172
56,460
172,785 173
| 18,410 |
530,794 174
544,719 J
428,394
408,172
1,939
20,283 | - 116,325
8,230
3,090
6,328
119
21,856
589
940
277,520
267*199
244,130
184,264
228,000
177,272
1,939
13,291
6,992
15,073
3,986
152,404 J
1,212,827 1
700,443
535,505
54,948
59,990 |
512,384
10,503"
4,570
2,894
1,092
152,404 \
762,347
450,480
365.963 |
334,480
269,837
315,668
54,948
41,178 |
18,812
396.384
116,000
4,648
18,171
4,648
14,075
4,096
J 1,200,970 | 1,080,791 J
77U131
429,939
678,704
402,087
899,952
180,839 |
536,294
363,658
142,410
38,429
92,327
27,852
120,179 1
2,611
1,139,011
893,161
732,609
1,729
158,823
245,850
12,032
138,357
1,367,852
906,191
685,438
63,218
157,535
461,661
200
10,103
109,109 J
642,325 J
432,834 J
344,785
28,114
59,935 1
209,491
200
0,170
924
109,109 |
500,347
141,978
311,506
121,328
230,311
114,474
28,114
53,081
6,854
188,841
20,650
781,419
524,125
143,448 1
113,846
116,354
719,056 J
526,134
91,517 |
101,405 j
338,901 j
5,544
3,078
2,456
46,233
7,109
46,199
210,760
897,773
3,916
3,556
225,532
1,057,957 1
3,916
1,295
2,261
225,532
758^999
284,973
13,985
474,722
230,349
13,985
305,492
206,657
13,985
91,517 1
77,713
23,692
284,277
54,624
24,730
690
13,500
883.947
532,839
370,824 J
41,819 1
120,196 j
351,108 j
22,259
2,461
690
0,842
3,658
38,044
36,098
1,946
J
60
73,940 J
222,088
96,186
41,819
360,093
541,106
1
24,010 1
172^746 1 148,736
1
342,841 '
* Excess of payments for expenses and interest over revenue receipts.
73,940
52,803
33,390
82,935
10,573
6
241,579 170
775,391
940!
300
193,824 169
260,254 |
1,073,580 i
22,445
4,355
147,376 168
44,540
1,069,773
119
5,207
97,260 166
175,764 167
123,622
6,328
37,117
67,125
1,430,886
165,530
2,887
720
11,520
8^394~
4,503
I
287,428 158
38,580
883
12,897
1
173,061 157
$185,495
3,114
8,352
26,915
1
$264,599 1 165
11,455
23,549
1
212,302 |
II $78,174 |
181,013
170,095
1 * 45,770 175
165,949
288,601 176
42,751
382,422 177
79,239
j 10,957 j
220,448 178
167,010 179
50,656
80,997
j
257,904 180
72,582
j
278,526 181
FINANCIAL STATISTICS OF CITIES.
156
TABLE 4.—SUMMARY OP REVENUE RECEIPTS AND GOVERNMENTAL
[For a list of the cities amused alphabetically by states, with the number
BEYENUE BECEIPTS.
City number.
From taxes.
GITT AND DIVISION Of CITY'S
GOVERNMENT.
Total.
Poll.
From
special asFrom
From
From 1
; sessments From
fines,
dona
subven
pension |
and from forfeits,
tions
and
tions
and
assessI
special
Non
and
gifts.
grants.
ments. [
Business. business charges pgchgfttiy,
for
license.
outlays.
General
property.
Special
property.
(Table 7)
(Table 7) (Table 7) (Table?) (Table 7) (Table 7) (Table 7) (Table 8) (Table 8) (Table 8)
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916—Continued.
1
182 OshkosJ , Wis
- ;T . . . . . . .
183
184
School d i s t r i c t . . .
185
City corporation.................
School district
-._ Tr . T ,,_.
186 Waterloo, I o w a . . . . . . . .
187
188
189
190
$63,820
$1,283
$79,310
$1,730
$32,972
$112
792,176 |
501,334
30,280
713
50,236
3,299
60,199
7,716
524,805
267^371
305,023
196,306
30,280
713
50,236
3,299
$689,626
$372,137
36,465
60,199
559,502 1
337,489
72
35,718
706
64,607
2,124
365,163
194,339
164,741
172,748
72
35,718
706
01,607
2,124
1,005,513 |
645,508
60,551
1,430
152,277
7,883
103,454
410,796
234,712
60,551
1,430
152,277
7,883
10,275
93,179
12,871
677,043 1
328,470
16,442
819,366
590,128
$9,791
29,890
811
47,976
6,706
374,898
215,230
9,794
29,890
811
47,976
6,706
877,729
422,196
95,875
2,197
113,670
5,529
488,301 1
389,428
244,397
177,799
94,953
922
2,197
113,670
5,529
45,903
3,090
32,071
11,910
45,903
3,090
32,071
9,061
2,849
18,289
358,785
457,942
88,528
294,650
64,135
2,772
604,0411
282,332
3,828
5377226]
66,815 |
257,223
25,109
2,772
3,828
7,716
16,442
569,520
249,846
546,470
$503
12,871
1,609 J
1,609
60
466 1
60
466
1,089 |
208,023
1,089
203,023
18,289
58,253
2,209
16,179
17,360
22,619
58,253
2,152
57
16,179
17,360
1,794
20,825
45,446
237
816 1
237
816
782,970
398,989
10,151
623
3,373
657,195 1i
125,775
325,462
73,527
10,151
623
3,373
755,007
313,584
36,161
335
264,645
5,117
493,124
261,883
176,520
137,064
36,161
335
264,615
6,117
644,663 1
387,536
38,106
1,039
103,616
5,032
434,578
210,085
199,317
188,219
38,108
1,039
103,616
5,032
503,804 |
368,123
17,046
31,821
867
28,616
1,957
308,285
195,519
213,258
154,865
9,040
8,006
31,821
867
28,616
1,957
741,641
323,073
96,221
8,190
59,643
17,093
538,965
202,676
153,344~
169,729
96,221
8,190
59,643 ~17,W
195
880,069
622,631
14,506
1,531
6,677
7,251
50,740
951
196
720,492
388,015
39,461
3,124
20,984
1,074
125,329
2,059
544
197
556,707
301,156
30,133
2,927
123,603
6,749
72,505
337,419
219,288
163,429
137,727
30,133^
2,927
123,603
6,749
244
72,261
198
796,545
437,159
154,337
1,042
8,065
7,608
34,970
199
806,226 J
466,709
26,077
2,519
27,399
3,541
82,062
5,076
611
516,301 1
289,925
262,562
204,147
26,077
2,519
27,399
3,5il
6,076
611
200
1,770,959 I
1,375,059
27,209
401
201
578,126 |
368,559
63,137
81 !
125,690
6,487 i
400,159
177,967
204,2sT
164,276
©,137
iT
^25,690
6,487
452,678
274,851
29,614
20,113
779
191
192
193
194
School d i s t r i c t . . . - . » . .
S#»hnoI Histrtat
202
„.
,
3,299
750
7,025
187,711
14,401
45,446
678 J
119,422
678
119,422
16,494
16,494
24,734
50
~491
10
1,740 |
10
24,734
908
409
491 1
50
25,135
25,135
82,062
i,740
120,000
1,646 J
120,000
i>m\
945
12,500
12,500
4,493
32,130
•
708,401 JJ 253,965
4,426
443j
379
4,181
246,599
210
117,210
470,736
133,975
4,426
379"
4*3l
246,599
210*
4,181
119,990
237,665
iif.iio
*•*•••*••**!••••••*#*«
«. too
1
204 1
395,622
667,565|
86,468 1 3,367 1
34,092 1 10,297 1 8611
28,020 •
i,uoi
t For explanation of differences in amoiints reported in this column and total payments for outlays reported!
Table 18,1>age96.
cussionfor
n Table 18, see text dis
203
r""'
GENERAL TABLES.
157
COST .PAYMENTS, BY DIVISIONS OP CITY GOVERNMENT: 1916-Continued.
assigned to each, see page 19. For a text discussion of this table, see page 51.1
REVENUE RECEIPTS—continued.
GOVERNMENTAL COST PAYMENTS.
For expenses and interest.
From
From
earnings highway
of general
privi
depart
leges.
ments.
From
rents.
From
interest.
From
earnings
of public
service
enter
prises.
Total.
Total.
Expenses
of general
depart
ments.
Expenses
of public
service
enter
prises.
For
outlays.1
Interest.
(Table 12) (Table 15)1 (Table 17)
(Table 9) (Table 10) (Table 10), (Table 10) (Table 11)
Excess of
govern
mental
cost
payments
over
revenue
receipts.
[EXCESS OF BEVENUE|
RECEIPTS OVER—
Govern Payments
forexmental
cost
pay
and
ments. interest.
(Table 18)
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916-Continued.
327,540
$94,227
SI, 355,685
$486,069
1401,820
155,412
$869,616
33,715
27,881
76,164
709,124
520,098
450,810
36,799
32,489
189,026
23,954
9,761
26,776
1,105
76,164
481,212
227,912
341,214
178,884
278,874
171,936
36,799
25,541
6,948
139,998
49,028
9,700
18,165
74,479
502,723
406,697
301,071
39,730
65,896
96,031
6,165
3,535
16,551
1,614
74,479
339,310
163,418
250,074
156,623
158,708
142,363
39,730
51,636
14,260
% 795
1,276,665
714,728
660,962
11,071
42,695
"561,937
391,221
269,741
11,071
590,266
407,937
306,791
5,645
37,050
278,462
283,475
58,527
11,000
7,520
4,570
179
1,422
19,110
7,003
517
4,570
179
1,3G0
62
19,110
30,031
321
4,804
85,508
10,462
19,569
321
2,628
2,176
23,494
1,569
750
20,920
2,674
1,569
640
110
667,169
470,424
353,018
77,547
196,745
414,268
252,901
271,677
198,747
169,003
184,015
39,859
62,815
14,732
142,591
54,154
3,337
914,587
638,370
593,082
2,591
42,697
276,217
3,337
462,109
452,478
334,563
303,807
317,039
276,043
2,591
14,933
27,764
127,546
148,671
9,594
63,171
78,290
61,946
1,225
78,290
30,018
500
1,800
31,881
531,220
452,930
380,165
30,018
500
1,800
7,915
483
31,881
453,041
78,179
374,751
78,179
303,211
76,954
13,141
122
2,196
185,802
729,096
500,305
385,280
47,596
67,429
228,791
13,136
5
122
1,885
311
169,122
16,680
642,007
87,089
420,528
79,777
307,928
77,352
47,596
65,004
2,425
221,479
7,312
32,258
2,400
8,485
281,207
775,226
594,015
355,539
123,871
114,605
181,211
652,246
122,980
472,678
121,337
123,871
111,012
3,593
179,568
1,643
290
128,972
255,201
290
105,743
223,024
32,177
53,364
51,271
198,082
53,364
38,410
12,861
181,327
16,755
28,576
3,682
2,400
7,765
720
281,207
9,024
4,737
1,304
783,091
527,890
3,627
6,397
4,737
1,304
512,054
271,037
289,030
238,860
11,002
8,300
1,320
71,675
711,415
513,333
5,630
5,372
8,300
1,320
71J675
510,521
200,894
329,194
184,139
5,653
13,265
579,051
383,971
9,972
2,795
2,858
6,656
3,316
13,265
237,795
117,744
182,997
215,631
237,420
171,278
700
22,983
195,080
700
12,595
10,388
88,397
175,341
195,335
164,953
399,995
36,252
23,906
314,518
36,252
9,784
14,122
234,559
79,959
297,027
35,516
224
17,818
37,082
774,671
460,153
34,654
862
224
10,868
6,950
37,082
541,261
233,410
306,702
153,451
33,551
130,394
859,481
731,199
497,832
'698,052
620,262
461,187
474,994
398,561
5,398
71,037
331,479
207,184
270,912
204,082
214,777
183,784
5,396
50,739
20,298
60,567
3,102
11,336
10,081
15,081
15,733
94,658
9,192
1,252
3,646
5,543
1,018
8,174
1,252
2,520
1,126
5,543
139,329
78,376
$666,059
272,078 183
56,774
152,805 184
271,152
290,785 185
152,197
36,858
348,942 186
239,359 187
15,250
125,055
93,540 188
103,736 189
7,744
188,955 190
227,117 191
66,752
131,330 192
7^247
119,833 193
33,030
281,488 194
154,991
122,187
$203,557 182
$83,052
77,790
20,608
148,890 195
22,440
100,230 198
18,044
81,713 197
19,163
1,380
21,450
100,920
700,261
593,646
438,985
31,855
127,806
101,615
96,284
197,899 198
16,802
5,910
267
169,253
701,205
601,091
464,645
44,085
92,361
100,114
105,021
205,135 199
13,086
3,716
5,910
267
169,253
436,495
264,710
360,685
240,406
245,791
218,854
44,085
70,809
21,552
75,810
24,301
30,501
5,946
7,092
120,134
1,795,703
1,396,194
1,186,669
47,276
162,249
399,509
24,744
374,765 200
69,344
205,388 201
1,881
1,185
1,672
372,738
329,266
16
43,456
274,732
470,979
176,491
227,210
145,528
193,902
135,364
16
33,202
10,164
243,769
30,963
647,470
431
1,191
41,957
8,789
500
1,626
79,783
410,721
361,839
271,270
43,937
46,632
3,086
2,218
1,950
73,734
730,856
405,662
300,079
22,390
83,193
325,194
2,621
465
2,218
1,950
73,734
470,788
260,068
202,574
203,088
107,737
192,342
22,390
72,447
10,746
268,214
56,980
10,468
953
26,302
61,425
581,243
487,930
377,240
54,623
56,062
93.313
90,839 202
302,739 203
22,455
86,322 1
179,635 1204
FINANCIAL STATISTICS OF CITIES.
158
TABLE 4.—SUMMARY OF R E V E N U E RECEIPTS A N D
GOVERNMENTAL
[For a list of the cities arranged alphabetically by states, with the number
EEVENUE RECEIPTS.
From taxes.
r AND DIVISION' OF OTT'S
OOYESNMENT.
Total.
From
special asNon
Business. business
license.
From
From
From
From
fines,
subven
dona pension
and from forfeits,
tions
and
tions
and
special
and
grants.
gifts.
charges wchpats.
for
outlays.
General
property.
Special
property.
(Table 7)
(Table 7) (Table 7) (Table?) (Table 7) (Table 7) (Table 7) (Table 8) (Table 8) (Table 8)
Poll.
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 53,000 IN 1916-Continucd.
8911,648
$129,202
82,512
$44,890
$1,629
$263,002
$3,471
2,512
44,890
1,629
263,002
3,471
231,020
218,448
210,754
257,891
202,469
4,820
1,511
70
1,296
123,529
134,365
100.412
102,057
4,820
1,511
70
1,290
6
18, H6
Kenosha, Wis..
'657,082
394,970
82,152
1,525
50,022
6,238
30,600
Ogden,Utah...
708,236
301,017
3,460
58,465
2,660
141,300
6,858
70,701
ition.
School d [strict. • .
507,100
201,136
172,755
128,262
3,460
58,465
2,660
141,300
6,858
Winston-Salem, N. C.
451,610
243,600
8,608
8,406
2,234
29,828
16,008
27,000
9,000
Zanesville, Ohio
574,670
304,747
2,031
32,304
100,157
3,006
11,433
1,650
425,149
149,521
173,960
130,787
2,031
32,304
923
100,157
3,006
334,144
245,905
19,377
27,917
800
1,222
27,015
189,509
144,635
139,067
106,838
10,545
8,832
27,917
800
1,167
£5
27,015
Waltham, Mass .
775,475
512,109
'14,066
1,432
313
27,388
1,163
5,016
25,420
Madison, "Wis...
1,148,474
650,620
84,612
4,012
191,203
3,751
34,031
6,367
Council Bluffs, Iowa.
City corporation.
School district...
Norristown, Pa
City corporation.
School district...
School
ition..
Easton, Pa..
City corporation.
School district...
6,570
6,950
814,803
12,470
$15,723
15,723
$25
$498
25
498
18,716
411
70,701
11,433
1,650
535
» For explanation of differences in amounts reported in this column and total payments for outlays reported in Table 18, see text discussion for Table 18, page 96.
GENERAL TABLES.
159
COST PAYMENTS, BY DIVISIONS OF CITY GOVERNMENT: 1916-Continued.
assigned to each, see page 19. For a text discussion of this table, see page 51.]
BBVSXUE BECEtprs—continued.
GOVERNMENTAL COST PAYMENTS.
For expenses and interest.
Prom
Prom
earnings
of general highway
prfvidepartleges*
From
rents*
from
interest.
From
earnings
of public
enter
prises.
Expenses Expenses
public !
of general ofservice
Interest.
departenter
prises.
For
outlays.1
(Table 12) (Table 15) (Table 17)
(Table 18)
Total.
Total.
(Table9) (Table 10) (Table 10) (Table 10) (Table 11)
Excess of
govern
mental
cost
payments
over
revenue
receipts.
[EXCESS or BEVENUE|
BECHPTS OVXB—
Govern-;
mental
cost
pay
ments.
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916-Continued.
1
1
1
J
19,808
313,647
33,453
6,031
3,777
13,647
2,687
766
4,896
3,661
S194
6,059
2,914
1,952
3,861
194
381
4,678
$459,372 j 1357,722
$56,853
268,847
190,525
175,288
182,434
56,853
36,706 1
8,091
520,814
52,007
320,365 J
215,423 1
177,612
778
37,033 1
104,942 j
100,220
220,145
88,061
127,362
66,418
111,194
778
20,865 1
16,168
12,159
92,783
$123,788 | 31,032,193
123,788
789,661 1
242,532
1,446 1
1,446
$44,797
$572,821
8,482
682
9,811
57,766
603,189
364,344 1
315,351
26,924
22,069
328,845
6,137
2,152
15
2,806
112,665 |
858,157 j
544,762 |
426,250
31,598
86,914 ;
313,395 j
4,286
1,851
2,162
15
2,484
322
112,665 1
641,095
217,062
331,488 1
213,274
222,075
204,175
31,598
77,815 1
9,099
309,607
3,788
25,064
27
2,913
18,077
210
11,802
14,264
3,813
210
8,314
3,488
78,922
619,985
366,530
•235,421
38,788
92,321
253,455
88,330] |
624,888
400,413 | j
290,824
53,576
56,013 j
224,4751 |
88,330
396,797
228,091
264,279
136,134
170,078
120,746
53,576
40,625
15,388
132,518
91,957
101,7131 1
6,362
1,335
372
2,403
1.436 J
447,043
345,330 |
316,257
3
29,070 j
4,993
1,360
1,335
372
1,877
526
1,436
240,952
206,091
182,304
163,036
163,318
152,939
3
18,983
10,087
27,933
3,048
22,047
104,622
778,131
616,945
508,962
44,170
63,793
9,860
118,855
1,251,491 j
691,366
538,738
66,672
85,956
27,278
75
* Excess of payments for expenses and interest over revenue receipts*
$120,545 j
$452,276 705
62,471
42,471 706
36,107
292,738 707
149,921
163,474 fflft
168,375
50,218
85,080
L.......*
7X19
174,257 710
112,899
* 11,186 711
2,656
103,017 i
158,530 712
58,648
43^,065
161,186
560,125
457,108 218
FINANCIAL STATISTICS OF CITIES.
160
TABLE 5.—PER CAPITA REVENUE RECEIPTS AND GOVERNMENTAL COST PAYMENTS: 1916.
{For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 19. For a text discussion of this table, see page 57. For absolute
amounts, see Table 4.)
PES CAPITA GOVERNMENTAL COST PAT1CEKTS
FOR—
FES CAPITA REVENUE RECEIPTS FBOM—
Expenses and interest.
Sub
ven
Earntions, Earn-}High
Ex
way
Busf-1 ments Fines, [grants,]
All
E x penses!
privi-j
All pensesl
for gifts,'
ness and
govfeits, dona gen leges,
ex
and
ern- penses! of gen
and tions, eral rents, serv Hmental]
Prop Poll. non
eral serv teresand de- and ice costs. and
erty.
busi
de
ice j est.
inter part
ness for Icheats. pen part- inter enter
est. ments. enter
sion fments est. prises
11- out
prises.
[cense.] lays.
ments.
Taxes.
CITY.
Grand total
Groupl
Groupn
Group III
Group IV.
Group V.
All
reve
nues.
Spe-
PER CAPITA
Per
EXCESS or
capita
REVENUE
excess
RECEIPTS
ofgovOVER—
ern[mental]
cost
Pay
Out pay Gov- ments
lays. ments [mental),for ex*
over
[penses
reve cost and
nue re-| pay- inter
celpts.
est.
|$30.83 $19.74 SO. 06 SI. 74 $2.29 $0.13 $1.29 K0.76 K1.72 $3.09 1S33.11 $24.20 [$18.69 $1.33 [$4.12 $8.91
$2.28
$6.63
8.72
12.84
8.25
7.92
7.61
1.85
3.42
2.15
3.00
1.96
6.87
9.42
6.10
4.92
5.65
36.38 24.57 0.01 1.94
37.47 21.90 0.03 2.55
25.65 15.78 0.11 1.38
22.09 13.71 0.10 1.31
22.69 13.84 0.12 1.32
1.82
3.64
2.66
1.98
2.20
0.14
0.14
0.11
0.11
0.14
0.69
3.16
1.33
1.24
1.45
0.86
1.16
0.63
0.44
0.55
2.85
1.42
1.01
0.59
0.50
3.50
3.47
2.65
2.60
2.58
38.22
40.90
27.80
25.09
24.65
29.51
23.05
19.55
17.17
17.04
22.48
22.02
15.36
13.31
13.41
1.35
2.03
1.17
1.32
1.27
5.68
4.00
3.03
2.54
2.36
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1916.
1
2 Chicago, 111
3
4
5
6
7
8 Pittsburgh, Pa
9
$40.94 $30.13
33.11 18.94
27.24 16.10
31.50 19.08.
49.18 36.53
29.75 ! 18.71
28.39 116.84
37.54 26.18
38.03 25.09
$1.32 $1.83 $0.16 $0.58 SO. 28 $2.97 $3.67 $40.91 $35.30 $24.90 $1.18 $9.22 $5.60
3.99 2.52 0.23 0.5S 1.00 2.77 3.07 33.95 23.27 20.11 1.52 1.64 10.67 $6.84
1.35 0.68 0.04 0.78 1.19 4.00 3.05 31.32 23.311 19.10 1.31 2.90
8.01
4.08
2.66 3.62 0.09 0.53 1.03 1.27 3.22 29.63 22.30 19.26 1.76 1.28
7.38
1.71 0.31 0.09 0.27 1.39 4.36 4.32 47.35 40.98 30.92 1.80 8.25
6.37 1
1.28 2.21 0.10 0.66 2.03 1.34 3.43 43.54] 24.29 18.56 1.29 4.44 i 19.25 13.79
1.89 0.55 0.01 0.98 1.13 3.22 3.75 37.28 24.86 17.35 1.58 5.93! 12.42 1 8.90
1.59 0.30 0.14 1.07 1.35 1.99 4.90 42.27 29.89 23.51 1.58 4.79 12>3S 4.74
1.31 4.22 0.12 1.99 1.76 0.86 2.68 41.37 i 23.74 21.26 0.74 1.73 17.64
3.34
$0.03
1.82
1.83
$5.63
9.84
3.93
9.20
8.20
5.46
3.53
7.65
14.30
GROUP IL-CITIES HAVING A POPULATION OP 303,030 TO 500,000 IN 1916.
10
11
12
13
14
15
16
17
18
19
$47.21 $26.66
$3.05 $8.06 SO. 21 $1.75 $L49 $0.82 $5.16 $52.92 $33.35
35.40 24.32
1.65 2.17 0.14 1.22 1.91 L25 2.74 38.24 j 29.05
43.22 26.75
3.33 5.06 0.04 1.87 0.93 0.87 4.37 46.82 31.09
33.58 22.04
Milwaukee, w i s
3.59 2.81 0.13 1.85 0.75 a 28 2.14 34.16 21.78
Cincinnati/Ohio......... 37.12 21.93
2.17 1.49 0.07 0.79 1.66 5.95 3.05 43.82 32.44
Newark. N.J.
36.74 20.90 $0.14 2.22 2.18 0.07 4.37 LOO 2.15 3.70 41.35 30.18
23.43 14.59 0.14 2.64
0.12 0.83 0.90 L23 2.97 28.79 20.72
4.38 0.81 0.33 17.66 0.75 0.11 1.91 36.43 27.69
43.90 17.96
1.48 4.13 0.18 1.34 0.91 0.81 1.61 33.22 22.29
28.21 17.76
Minneapolis. Minn.
42.76 22.51
0.60 9.30 0.11 1.63 1.09 0.57 6.96 49.64 29.43
Seattle, wash.
Buffalo, N . Y .
$25.44 $4.14 $3.77 319.57 $5.71
2.84
9.19
23.92 L62 3.51
3.60
24.19 2.66 4.24 15.73
1.40
0.58
12.39
0.84
19.53
23.90 L42 7.12 11.33, 6.70
23.20 L33 5.64 11.18
4.61
13.63 2.22 4.81
8.07
6.37
25.70 1.34 0.65
8.74
18.52 0.83 2.94 10.93 5.01
19.71 3.57 6.15 j 20.21
6.87
$13.85
6.35
12.13
11.81
4.09
6.56
2.71
$7.46 16.20
5.92
13.34
GROUP HI.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
Jersey City, N.J...,
Kansas City, Mo....
Portland, Oreg......
Indianapolis, Ind...
Denver, Colo.
Rochester,N.Y....
Providence, R.I...,
St. Paul. Minn.....
Louisville, K y . . . . . .
Columbus, Ohio...,
Oakland, Cal
,
Toledo, Ohio
,
Atlanta, Ga
,
Birmingham, Ala..,
Omaha, Nebr.
,
Worcester, Mass
Richmond, Va.
,
Syracuse, N . Y
,
New Haven,Conn....,
Memphis, Tcnn..
Scranton,Pa
Spokane, Wash.
,
Paterson,N.J.
Fall River, Mass.
Grand Rapids, Mich..
Dayton, Ohio.
Dallas, Tex
San Antonio, T e x . . . . ,
Bridgeport, Conn.....
Nashville, Tenn..
New Bedford, Mass...,
Salt Lake City, Utah..
Lowell. Mass
,
Cambridge, Mass
,
Trenton, N.J.
Hartford, Conn
Houston, Tex
,
Tacoma, Wash
,
Reading. Pa
,
Yoongstown, Ohio....,
Camden, N.J.
Albany,N.Y
Springfield, Mass
Lynn, Mass.
$23.57 $11.73 $0.01
33.09 17.73
31.47 15.40
25.61 14.99 0.05
25.45 17.58
30.93 18.44
26.60 17.66 0.12
23.68 13.93
25.35 16.26
24.89 14.68
28.49 17.08
24.32 16.00
20.66 12.81 0.09
12.92 5.46
27.01 13.49
32.40 22.38 0.60
26.46 15.86 0.21
26.86 18.20
20.99 16.58 0.26
21.76 13.01
14.43 9.59 0.31
26.33 12.27
18.04 11.36 0.05
23.66 17.93 0.47
25.25 15.44
22.21
29.82 14.95
18.87
21.68 18.82
21.18 16.39 0.44
20.27 10.31
28.53 2a 69 0.43
30.52 14.74
21.64 16.24 '6."36
32.64 24.50 0.37
22.08 11.22 0.17
35.41 25.66 0.47
31.05 21.76
31.86 12.82
13.62 8.43 #.25
23.36 14.64
8.75 0.08
18.09
31.35 19.89
40.60
0.63
26.05 17.88 0.52
$1*80 $0.45 $0.02 $3.18 $a21 ^1.70 $4.46 ,$22.82 $19.25
2.14 6.69 0.10 0.67 0.35 1.29 4.12 33.16 22.24
1.62 7.51 0.12 1.67 0.44 1.83 2.97 32.24 22.95
1.59 4.96 0.08 1.47 1.64 0.69 0.15 28.88 1& 91
1.03 4.11 0.12 0.40 1.02 1.05 0.16 22.75 20.09
0.96 6,10 0.05 0.61 0.38 1.21 3.18 36.22 24.63
1.32 0.42 0.03 0.23 0.75 2.58 3.51 28.52 21.7$
1.84 3.25 0.10 0.74 0.81 1.04 1.97 27.05 19.47
2.29 1.47 0.04 1.48 0.42 0.53 2.88 27.49 18.19
1.11 3.34 0.02 0.48 a 72 1.37 3.17 29.48 21.22
1.92 3.60 a 09 4.97 0.27 0.20 a 36 28.24 20.08
0.60 2.14 0.02 0.82 0.44 1.10 3.21 30.49 18.16
1.71 1.36 0.27 0.96 0.46 0.20 2.73 20.49 15.84
2.55 1.97 0.27 1.70 0.50 0.23 0.23 12.87 11.33
1.81 3.38 0.14 0.47 0.34 1.99 5.40 20.39 21.11
L28 1.15 0.04 0.29 1.83 1.67 3.16 31.77 24.39
1.26 0.26 0.20 0.58 a 46 1.73 5.91 35.54 21.00
1.23 3.72 0.04 0.51 0.24 0.36 2.56 30.87 20.79
1.50 0.68 0.21 0.75
a 28 0.01 23.45 17.40
0.70 1.55 a 47 1.86 a n a 25 3.11 2& 04 19.42
1.86 1.15 0.11 0.76 0.80 0.50
14.93 12.03
0.61 5.37 0.11 3.36 a 15 0.38
20.84 18.36
1.47 0.74 0.07 2.81 1.26 1.04
19.92 14.03
1.20 0.25 0.06 0.05
1.07
25.63 18.59
0.83 2.98 0.06 1.99 0.49 0.34 2.69 25.18 17.83
L20 1.89 0.07 a 48 a 48 a 93 1.91 24.82 17.36
0.70 3.77 0.42 1.52 0.93 1.02 2.93
18.35
0.53
a io 1.43 0.76
38 an 30.62 15.27
L63 1.13 a 14 0.72 0.60 a0.42
26.27 ia38
0.30
LSI a 91 a 12 3.10
23.20 1&70
a 32 0.95 &
a 95 1.18 a 04 0.18 a 40 a 94 3.24 28.24 2a 85
3.14 6.37 a 05 3.19 a 87 0.12 2.63 40.36 20.77
1.08 0.38 0.05 0.13
20.74 17.76
0.75
0.10 0.43 0.03 a 12 a 2 3 1.93 2.12
3.93 32.18 26.57
L38 1.49 0.09 2.86 0.55 1.28 3.04
18.64
24.58
1.24
0.76 1.33 a 15 0.69 0.54
1.42 3.97 42.80 26 95
0.06
0.54
1.54 2.14 35.09 2a 66
0.17 4.00
0.57 5.50 0.15 3.56 0.96
27.41 21.45
0.84 0.61 8.32 14.15
0.78 0.27 0.01 0.76 0.33
0.59 2.30
10.78
1.07 3.74 0.18 0.53 0.22 0.52 2.43 30.45 15.21
1.47 1.14 0.04 2.06 0.27 1.26 3.04 21.00 16.97
1.34 4.40 0.02 0.57 0.26 0.65 3.98 41.35 22.96
1.28 a 63 0.08 0.33 0.49 0.79 5.09 41.77 30.45
1.14 0.51 0.10 0.18 1.37 1.04 3.49 27.03 2a 06
L20
A
1
Less than one-half of 1 cent.
[$14.33 $0.75 $4.17
1&29 1.92 2.03
14.93 2.17 5.85
18.09 0.08 0.74
17.80 0.12 2.17
iaos 1.37 3.68
17.23 1.35 3.20
15.00 1.59 2.89
14.68 1.06 2.46
15.43 1.89 3.90
17.32 0.38 2.38
13.83 1.28 3.06
13.52 1.18 1.14
8.63 0.17 2.54
14.27 1.67 & 16
2a 24 a 71 3.44
13.98 2.82 4.19
i a 9 6 0.81 3.02
1^23 aoi 1.16
13.46
4.30
10.76 L66 1.27
12.99 0.91 4.46
2.26
11.76
14.84 a oi 2.60
14.87 1.24 1.63
L33
13.80
92 2.64
14.29 a1.41
2.65
12.52
2.66
15.21 a 09 L17
12.66 1.00 3.04
15.61 L39 3.85
15.68 1.50 3.59
14.54 1.49 1.73
19.84 1.58
13.51 1.98 a io
3.14
21.27 1.68 4.00
14.46 0.97 5.23
12.58 3.20 5.67
9.07 1.02 0.67
11.69 1.09 2.45
13.26 1.01 2.70
17.35 2.03 3.57
24.87 2.00 3.58
15.61 1.73 2.72
$3.57
10.92 $0.08
0.77
9.29
3.27
9.97
2.66
11.59
5.29
6.75
1.92
7.57
3.37
9.30
2.14
a 26 4.60
a 16
12.33
a 17
4.65
1.54
a 28
7.39
14.54
9.08
10.08
4.02
6.05
2.46
a 62 4.28
2.90
0.50
2.47
1.88
a 89
1.98
7.04
7.35
2.61
7.45
3.78
15.25
a 94
15.36
9.89
aio
a 49
2.92
7.39
19.59
9.84
2.97
5.60
5.94
2.50
1& 85 7.39
14.44
4.04
5.96
3.38
0.53
15.22
7.09
4.03
2.91
18.40 10.01
11.32
1.17
0.98
a 97
$0.75
a 25
0.17
0.05
0.62
0.62
$4.32
10.84
8.52
6.70
5.36
a 30
4.82
4.20
7
-!5
3.67
a 41
a 16
4.83
1.59
aw
aoi
a 47
a 06
a so
2.34
a 49
"aw
a 29
0.91
0.47
4.45
2.40
7.97
4.01
a 07
7.42
4.85
11.47
a 41
4.80
3.57
7.68
9.75
3.88
a 07
a 44
a 46
10.39
10.41
2.85
a 13
1.12
a 39
10.15
5.99
GENERAL TABLES.
161
TABLE 5 . — P E R CAPITA R E V E N U E RECEIPTS A N D GOVERNMENTAL COST PAYMENTS: 1916—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 19. For a text discussion of this table, see page 57. For absolute
amounts, see Table 4.)
FEB CAPITA GOVEBNMENTAL COST PAYMENTS li
FOB—
| per
FEB CAPITA BEVXNUS BECZXHS FROM—
Taxes.
All
reve
nues.
Sub
ven
tions, Earn- High EarnI grants.
way
privi
'fifts/
leges.
dona
rents,!
tions,
and de- and serv
pen part- inter ice
sion hnents] est. enter
prises
ments.
Busi
ness
and
Prop Poll. non
busi
erty.
ness
liIcense. out
lays.
•BT
GROUP IV.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1916.
$21.57 $19.03
10.39 1 30.18
0.43 2.00
19.80 13.10
0.36
18.22 13.96 $6."i2* 1.27
0.78 3.43
23.42 j 12.59
1.08 4.51
31.26 1 21.12
64
65
6ft
07
68
Yonkers, N . Y
60
70
71
72
73
22.39 16.78
10.99
15.54
32.93 116.62
Oklahoma City, O k l a . . . . 16.97 12.77
23.49 14.61
Norfolk* V a .
Fort Worth, T e x
74 Elisabeth, N . J
76
76
77
78
79
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
105
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
1.73
0.39
6.64
a 19
10.94 0.21 1.78
17.84 0.52 a 05
1.13
14.04
1.80
11.71
1.31
14.63
1.48
a 85
0.50
4.44
1.09
"aos"
17.48 a 33
18.82
13.61
13.68
Hoboken, N . J
15.78 1 ia79
23.67 10.00 a so
19.02 10.97
Erie, F a
26.79 10.49 0.02
18.60 11.12
16.22 8.72 ass
a 33
18.82 12.37 a 21
21.50 14.03
Peoria, 111;.
9.37 "a"6s"
16.07
Ptawtfe, w . y .
21.78 10.60
24.84 13.20 a 15
22.38 14.42 "a'62"
W*chita, Kan*
19.60 10.56
13.04
8.95 a 10
25.81 18.92 0.31
33.24 18.25 0.58
Bacraxnerito, C a l . . .
16.59 10.95 0.09
32.20 17.88 0.33
30.36 18.61 0.42
14.84 9.87 0.37
23.10 13.96
18.00 12.80 0.07
Charleston, 8 . C
21.10 13.48
Springfield, 111
19.12 11.30
Canton, Ohio
9.78
15.03
23.89 14.66 "ftfi"
16.80 9.35 0.08
Altoona, P a
16.60 9.52
6.31
15.34
25.00 15.37
28.61 17.70
42.10 24.37 <»)
Saginaw, Mien
22.31 12.15
Little Rock, Ark
16.21 7.31
21.89 15.33
Rockford, H i . . . .
23.47 16.11
19.39 10.67
Pueblo, Colo.
2a 91 13.71 "ass"
19.82 10.32
22.94] 13.92
66.05 36.13
19.06 10.78
8.20 "aiS"
11.69
12.61
7.41
ifftldftPj M a * f ■ i n ■ ■ L ■ i»■23.33
■
17.20 0.04
0.50
80 T r o y " N . Y
81
82
83
19.01
23.31
2 a 75
19.13
18.23
1.05
0.10
2.38
a 34
3.55
28.88
26.05
18.63
23.65
1.25
1.17
a 87
2.54
1.18
a 90
1.00
1.69
1.49
2.97
a TO
3.07
1.26
3.04
0.97
0.40
1.02
1.01
a 09
2.17
1.36
1.23
1.02
0.86
1.24
1.91
2.15
1.06
0.92
1.03
0.78
1.58
2.27
0.46
1.37
5.09
0.99
1.58
0.18
1.13
1.74
0.61
a is
1.60
4.05
0.55
a 55
a 75
a 03
4.84
1.35
0.03
aoi
1.60
5.35
1.03
1.25
0.26
2.81
1.58
2.88
1.08
0.79
1.20
6.57
4.10
0.87
0.90
4.79
1.42
a 17
0.60
0.88
1.04
a 34
1.76
3.26
0.84
0.16
2.59
1.14
2.05
3.29
4.72
0.29
2.80
3.85
i 2.84
1.45
1.20
0.92
i 2.91
1.52
11.72
3.26
a97
0.04
aos
$0.24 80.49 SO. 70 $0.29 tO. 26 821.31 817.68 $15.78 $0.34 $1.57 $3.63
0.13 0.95 0.28 0.35 2.56 17.64 13.97
3.67
8.94 1.97 3.07
0.05 0.08 0.52 0.42 1.43 28.15 15.75 13.36 0.75! 1.63 12.40 $9.93
4.81
0.05 0.29 0.30 0.83 5.14 28.23 17.49 10.99 2.55 3.95 10.73
0.70
an 0.43 3.28 40.70 1 31.35 23.61 1.52 6.221 9.35 9.44
a 02
7.65
a 46 0.33 0.38 1.61 30.04 18.49 14.63 a77 3.10 11.54
a 04 0.54 0.15 ! 0.21 2.92 20.12 13.53 10.03 1 1.13! 2.37
4.58
6,60
0.24 1.08 0.31 0.26 6.41 33.82 21.84 14.51 3.80 3.53 11.98
a sol
0.22 0.52 0.58 a 66 1.69 13.56 12.86
8.78 0.69 3.39
an 0L43
0.22 0.66 0.40 1.37 2.77 23.91 2a 74 14.39 1.39 4.96
a 05
3.18
0.04 2.95 0.40 1.22 a oi 17.65 14.18 11.86 0.02! 2.30
3.47
a 02 a 12 a 97 a 23 2.71 22.04 19.14 15.89 0.75 2.50
2.90
0.10
0.46 1.92 14.29 10.58
2.76 31.33 17.04 14.66
0.14 0.69
1.06
a 05 0.62 0.14 a 34 0.05 22.67 12.75 11.36 a 02 1.38 1 9.91 3.53
15.57
14.20
L38
a 03 a 62 a 14 a 3 2 a 09 23.21
7.63 1 4.98
8.90
0.23 a 52 a 56 0.76 3.23 37.78 20.05 13.69 1.25 5.10 17.74
a 59 an 0.46 3.55 25.48 21.14 16.50 1.38 3.26
4.34
aoi
0.79
2.37
a
oe
0.99
15.11
19.33
4.22
12.73
aw
1.39
0.35
0.04
25.76 21.53 16.27 2.87 2.39
4.23
2.12
0.02 3.25 0.21 0.91 3.01
0.69 0.95 a is 0.02 21.79 13.22 1L68 a 04 1.50 1 a 56 6.00
a 04
0.04 1.59 0.23 0.34 4.89 ! 23.29 15.34 11.96 2.81 a 57
7.95
a 09 0.79 0.33 0.26 4.34 21.55 14.08 11.43 1.67 0.98
2.54
7.47
0.33 2.61 a 59 0.68 9.14 32.95 21.53 14.52 4.10 2.91 11.42 6.17)
a 04 2.14 0.26 0.52 2.69 19.99 13.75 11.21 L56 0.98
6.23 1 L39!
0.03 a 35 0.28 1.06 <*) 15.02 12.99 11.20 0.01 1.791 2.03
ao7
0.02
a 09
0.22
aos
a 16
a 03
a 20
a is
a 25
0.03
a 12
0.04
0.01
0.32
0.29
0.04
0.03
0.11
0.06
0.06
0.05
0.18
aoi
0.21
0.06
0.04
0.28
a 15
0.03
0.10
0.22
0.09
0.38
a32
0.07
ai3
aoi
aoi
a 75
a 6i
2.69
3.80
4.09
a 43
1.62
0.69
a 07
3.76
1.99
an
2.99
a 62
1.45
0.68
0.47
0.50
2.41
0.25
0.72
1.24
0.62
6.02
0.46
4.67
2.50
1.57
a47
a67
0.90
0.64
1.35
3.26
4.43
0.33
a74
an
ao7
0.16
a 44
0.25
0.22
an
a is
0.14
a 55
2.02
a 20
0.21
0.47
0.78
0.06
0.44
0.20
0.30
0.23
0.48
0.81
0.48
0.10
0.41
0.33
0.60
0.57
0.58
1.00
0.59
0.89
0.10
a 90
L21
1.16
L16
0.86
a 12
0.14
L16
0.79
a 40
1.30
a 49
tt77
0.21
a 13
a 46
a 70
a 57
0.23
0.85
0.95
0.22
0.27
0.60
0.32
0.71
0.36
1.55
0.32
0.17
0.32
0.49
0.62
3.00
0.58
0.43
0.18
0.39
0.20
a 52
a 34
L01
a 61
0.84
082
a 21
1.00
2.25
0.06
6.57
21.02 14.45 11.75 0.84 1.86
24.20 116.72 15.50 a 14 1.07
7.48
2.09 1 5.24
18.33 13.08 .10.99
2.73 30.50 17.71 13.70 1.47 2.55 I 12.79
4.42 24.17 22.60 15.55 4.04 3.00
1.57
0.03 13.82 12.11
i.n
9.12 0.09 2.90
1.90 18.66 12.08 10.41 a87 0.81
6.58
0.01 16.35 10.45
9.66 0.01 0.78
5.90
2.38 25.48 20.37 16.81 1.03 2.53
5.11
3.25! 51.98 22.29 19.19 1.35 L 7 5 29.69
a 32 18.63 13.51 12.47 a 37 0.67
5.12
7.85
11.03 33.67 25.82 16.80 a 46 2.56
6.47
4.961 31.87 25.40 18.42 2.06 4.92
6.84
0.75
17.68
9.05
1.05
10.85
1.95
9.57 |
4.39 26.51 16.94 12.18 2.40 2.36
1.12 19.40 16.11 13.18 0.12 2.80
3.30
2.59 20.61 14.56 ; 12.02 1.46 1.08
6.05
2.03 41.80 I 15.20 10.89 1.06 3.25 26.61
3.28
0.12 17.09 13.81 10.87 0.10 2.84
8.49
5.25 29.63 2L15 j 14.98 1.37 4.79
4.34
2.42 16.211 11.87
9.38 0.45 2.04
2.19
2.78 16.61 14.42 11.00 1.19 2.23
3.17 15.52 13.53
8.81 1.42 3.291 1.99
0.03 28.50 18.38 16.59 0.16 1.63 1 10.12
2.92 27.41 16.81 14.27 1.01 1.54 10.60
0.28
4.05 44.50 35.22 25.82 1.48 7.92
4.59
2.68 19.27 14.68 12.11 : 1.22 1.35
1.77
0.20 13.52 11.75 10.31 a24 1.21
9.78
2.17 25.19 15.41 12.77 1.21 1.43
2.75 32.23 17.31 13.93 1.96 1.42 1 14.92
3.60
4.47 19.61 16.01 10.68 2.40 2.93
6.67
3.01 21.81 15.14 11.72 ao7 2.75
9.21
1.46
3.44 25.35 13.99
11.36
0.09 27.44 17.20 13.88 3.31
3.25
10.24
0.07
7.64 82.43 44.20 28.33 5.62 10.25 38.23
9.56
2.37 24.65 15.09 11.74 0.84 2.51
a79
6.52
0.01 15.31
7.64 i aoi 1.14
2.09
3.30 13.24 11.15
8.07 2.10 0.98
3.72
2.41 23.35 19.63 15.80 aso 2.94
$0.26
2.16
»aoo
i*ii
L39
L27
0*57
ass
1.19
2.20
2.70
2.26
a 72
3.*3i
i&74
2.04
1.47
1.51
2.84!
3.40
1.41
22.69
2.05
5.74
aoi
0.18
3.50
2.40
3*30
8.76
0.22
0.90
5,53
4.50
16.38
5.59
3.61
0.63
aoi
$3.89
5.83
2.47
5.92
Ij
3.90
2.02
1L09
4.11
2.75
4.86
4.17
3.n
6.38
2.66
8.83
4.91
3.52
2.12
2.56
8.33
4.94
5.26
4.84
3.22
4.37
4.79
2.99
4.07
0L67
2.24
10.28
8.56
7.52
aos 2.59
5.43
a32 10.95
3.06
6.37
4.96
3.99
6.17
1.89
0.49
6.54
3.92
1.23
2.75
0.59 i 4.92
2.17
1.82
6.62
1.20 11.80
6.89
3.04
7.63
4.46
2.69
6.48
6.16
3.37
5.77
5.83
5.74
21.85
3.97
2.90
1.46
3.70
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916.
128 Augusta, G*
129 Davenport, I o w a
130 TopeklKans
131
132*
133
134
Satan/Mass
Haverhill,Mass..,.
Kalamazoo,Mich.
B a y City, Mich.
135 McKeesport, Pa
66412°—17
$0.21 $2.69 $1.00
a 09 a 42 aso
O.09 a 40 a 44
23.15
I 2a80
aso aos 1.34 L 0 3
1.42 0.68 0.04 a 06 L l l
25.57
0.18 1.40 0.02 1.62 a 73
18.58
a 58 1.36
19.54
2.28
18.04
& a 67 aa 35is
a 73 L l l
1 Excess of payments over receipts.
$22.13
23.12
11
IU24
3.43
3.48
$0.40
0.22
a 43
$3.80 $3L66 $19.17 $14.69 $1.13 $3.35 $12.49 $9.53
a 36
7.17
16.30 15.48 0.01 0.81
a 13 23.48
8.00
23.26 15.26 11.92 a 96 2.37
2.30
2.44
2.88
a is 1.77
a 24 3.80
a 89 2.45
aw
LOO
36.92 18.41 15.79 L17 1.44
23.64 19.28 16.12 1.02 2.14
16.37 13.16 ia47 1.05 1.64
2a 69 14.39 11.39 1.88 L l l
17.99 14.91 11.25 2.12 1.54
* Less than one-half of 1 cent.
iasi
4.36
3.20
a 30
3.08
an
16.12
L15
$1.93
2.21
a 05
$2.95
6.82
7.89
2.39
6.29
5.42
5.15
3.12
FINANCIAL STATISTICS OF CITIES.
162
T A B L E 5 . — P E R C A P I T A R E V E N U E R E C E I P T S A N D G O V E R N M E N T A L COST P A Y M E N T S : 1910—Continued.
fFor a list of the cities arranged alphabetically by states, with the number assigned to each, see page 19. For a text discussion of this table, see page 57. For absolute
amounts, see Table 4.]
FEB CAPITA GOVERNMENTAL COST PAYldNTS
FOR—
FES CAPITA REVENUE RECEIPTS FROM—
Taxes.
All
reve
nues.
Busi
ness
and
Prop Poll. nan-:
busi
erty.
ness
li[cense.
Expenses and interest.
Sub
Spe
ven
|Eani-|
cial
tions,
HighEarnissess- Fines, grants,
Exway I
Ex
tnents for 'fifts,' 1
All
All
privi-|
Ipenses
and
govex penses
dona
ofpub-| In
leges,
of
gen
spe feits,
and tions, gen rents, terv- mental] penses] eral
cial
and
serv ter
and eral and Ic
es
de
est.
. * .. costs. inter part
ice
pen de- inter Jenter-N
cheats.
for
part- est.
enter
sion
est.
ments. prises.
out
{prises.
lays.
ments.
*y
PER CAPITA
EXCESS OF
BEVENUE
RECEIPTS
OVER—
Per
capita
of gov.
e r a
*
i
[mental]
cost
Pay
Out pay Gov
ments
ern* forexlays. ments Imental]
over
Ipenses
reve cost and
nue re-J pay- inter*
ceipts.
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 191ft—Continued.
136
137
138
139
140
Lincoln, Nebr.
Racine, W i s . . .
Macon, Ga
Pasadena, Cal..
Superior, w i s . .
$29.15 ,317.73 30.16 31.34 14.36
3.18 L27
19.21 12.35
2.02 2.24
8.72
25.00
0.39 5.22
43.36 20.10
2.56 4.46
23.35 15.05
141
142
143
144
145
Huntington, W. Va.
Chelsea, Mass.
Woonsocket, R. 1 . . . .
Wheeling, W . V a . . . .
Newton, Mass
17.14
20.86
17.64
17.88
45.82
10.54
14.97
l a 81
11.94
34.77
146
147
148
149
150
Butte, Mont.
Ala..
Muskogee, O]
Roanoke, v a . . . . . . . . .
West Hoboken, N. J..
28.40
17.07
13.51
13.39
14.26
13.73
6.62
9.91
8.57
7.31
Galveston, Tex
East Orange, N. J . . . .
Fitchburg, Mass
Chester, Pa.
New Castle, Pa
Springfield, Mo
Perth Ambov, N. J...
Lexington, Ky
Dubuque, Iowa
Hamilton, Ohio
Lansing, Mich
,
CharIotte.N. C
Decatur, ill
Portsmouth, Va
Everett,.Mass
Knoxville, Term
Elmira,ar.Y.
San Jose, Cal
Joliet.Hl
Pittsfield,Mass
Quincy, Mass
Auburn, N . Y
Quincy. Ill
Cedar Rapids, Iowa..
Mount Vernon, N. Y.
NewRochelle,N.Y..
Niagara Falls, N . Y . . .
Amsterdam, N. Y . . . :
Taunton, Mass
,
Jamestown, N . Y
Lorain, Ohio
Oshkosh, Wis
,
Jackson, Mich
,
Lima, Ohio
Stockton, CaL
,
Waterloo, Iowa.
Fresno, Gad
Shreveport.La
Columbia, S. C
Austin, Tex
Everett, Wash
Aurora, 111.
Wflliamsport, Pa
Joplin, Mo
Waco, Tex
Orange, N . J
Boise. Idaho
Lynchburg, Va.
Colorado Springs, Colo..
Brookline,Mas3
Danville, 111
Newport, Ky.
Bellingham, Wash
La Crosse, wis
Council Bluffs, Iowa.
Norristown, Pa.
,
Kenosha, Wis
Ogden, Utah
Winston-Salem, N. C .
210 Zanesville, Ohio
211 Easton, Pa
212 i WalthanvMass
2131 Madison, Wis
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
163
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
183
189
190
191
192
193
194
195
196
197
198
199
200]
201
202
203
204
205
206
207
208
209
16.25
18.41
19.70
11.73
7.65
13.90 10.35
17.29 10.30
19.83
8.21
21.43 12.54
25.52 17.97
21.14 10.14
25.87 13.60
6.07
15.24
17.63 10.07
5.23
9.93
23.51 18.00
22.39
9.51
16.48
19.84 10.44
27.06 20.21
22.12 11.63
32.21 24.11
21.86 14.25
16.35 11.82
33.49 19.53
23.47 23.57
32.53 23.11
35.56 22.15
18.06 11.86
26.40 15.63
27.24 15.54
22.75 14.25
19.45 10.68
22.81 14.44
16.15
9.74
29.14 13.71
23.76 17.11
25.60 12.32
16.04 10.53
17.74
8.29
2102 H.73
22.36
9.29
19.18 11.53
15.04 10.99
22.39
9.75
26.74 18.92
2115 12.03
17.16
9.28
24.56 13.48
24.93 14.43
55.46 48.94
18.19 11.59
14.27
8.66
22.41
8.03
21.18 1 12.81
| 29.20 13.75
8.36
6.57
21.38 13.31
23.25
9.88
14.83
8.00
18.90 10.09
11.06
8.14
25.71 17.97
33.18 22.04
30.96
a 27
0.33 0.79
0.14 1.09
0.06 0.63
0.49 a 03
0.76 2.25
2.73
0.16
0.19 2.42
0.02 1.39
a is
0.17
0.43
0.34
0.19
a 02
0.17
0.04
0.44
a 04
0.59
0.52
L12
0.65
1.03
a 67
a 33
2.03
2.00
3.25
1.52
1.07
a 12
a 72
0.31
L48
a 05
t96
L19
2.50
0.91
4.10
a 13
0.84
2.20
L29
aos
0.37
a 23
0.08
ail
a 51
a 02
a'ii'
a 45
0.08
a 44
an
a 28
a 64
0.47
a9i
L85
0.86
L04
0.57
LOS
L84
a 89
1.05
L80
0.89
2.86
1.44
1.78
0.32
1.03
1.16
0.98
3.15
a 49
1.31
1.02
4.79
a 88
0.04
L99
LOS
0.15
2.85
L49
a 21
2.72
2.01
a 35
1.09
0.95
a 06
2.93
5.02
0.37
0.34
0.14
1.57
saos
a 07
a 35
an
a 15
31.10
1.52
5.87
4.60
a 86
$0.28
a 32
a 74
a 82
a 12
fa. 35 $3.76 S31.83 '$19.60 HI14.59 32.93 12.04 $12.23 1 $2,68
0.20 0.30
a 67 4.39
0.26 11.87
a is
0.45
L19
a 25
0.04
a 02
a 30
0.05
a 79
0.35
0.25
0.40
0.01
2.58
a0.92
46 10.80
L40 3. OS
0.24 a 40 3.81
0.35 1.68 2.53 4.07
0.63
3.65 a 34 a si
0.82 a 48 a 20 2.86
0.42 0.37 a 47 1.93
0.47 0.25 0.47 a 17
3.62 a 05 0.67
1.03
a 97
a 73
1.38
L84
2.65
0.99
3.34
3.11
3.29
2.82
L97
4.12
0.07
a 02
0.07
0.05
0.07
0.07
0.09
0.05
0.02
0.06
0.26
a31
0.09
5.53
4.75
0.05
0.87
0.65
1.35
3.01
1.67
0.42
0.58
1.50
L94
0.50
0.51
6.08
3.01
a 42
L07
L44
L75
1.19
a 44
1.42
2.10
0.66
7.28
2.03
L30
6.48
L43
a 57
2.88
3.82
2.24
1.45
L86
4.41
L39
3.32
0.94
a 48
7.84
3.03
a 85
L80
a 20
0.65
3.81
a 25
a 85
a 85
3.95
0.63
7.80
0.89
8.42
&
4.64
a 98
3.29
a 91
6,46
> Less than one-half of 1 cent.
a io
a 03
a 24
a 05
aos
a 03
a 12
a io
a 05
a 09
a 19
a 03
0.03
a 16
a 05
0.08
0.08
aos
0.05
a 09
a 06
a 23
a »
a
a
a
a
a
a
a
a
a
a
a
16
35
si
io
15
15
06
52
22
03
21
0.23
an
aoi
a 20
0.02
a 13
0.05
an
a 04
a 20
0.23
a 53
a io
a 04
a 04
a 12
0.34
a 13 a 2i 0.20
&
a io
3.13
0.61
4.64
0.05
a 42
a 17
a 65
0.47
2.96
0.75
1.46
0.23
a 33
a 21
0.65
a 17
0.2S
a 06
ao7 a 53
0.29
a 25
0.34
0.23
a 63
0.99
a 29
0.42
0.58
0.19
a 63
a 72
a3i
0.41
a 35
1.02
0.14
0.15
1.29
1.06
a 53
a 90
a 68
a 6i
a 40
aos
0.61
a 39 aw
a 95 a 24
L96 a 97
a 47
3.04
0.39
0.23
a 22
0.87
a 57
a 66
L34
3.56
0.8S
0.39
0.95
a 27
0.33
0.30
L07
a 34
a 31
0.23
a 59
a 52
0.96
a 05
0.23
0.10
0.33
a io aw
asi
1.61
1.34
0.77
a 50
a 24
a 36
0.44
0.28
aos
a2i
0.26
2.12
0.65
a 35
0.26
0.01
a 21
a 2i
a eo
a 23
a 79
an
a 63
a4i
a 34
a 28
1.49
0.21
a 40
0.80
0.82
a 52
a is
a 15
a 07
a3i
a 07
a 32
0.14
0.29
a 17
aw
L04
a 95
a 15
a 76
a 19
a 45
4.25
3.89
2.67
0.05
0.04
0.07
4.42
0.12
2.14
5.35
7.20
3.59
L95
a 13
3.14
5.09
3.29
a oi
3.29
2.00
4.44
2.97
a 03
4.15
0.07
3.82
3.02
5.87
6.29
2.07
2.66
2.19
2.15
a 55
2.48
a io
0.94
5.46
8.27
0.04
2.13
a 40
L12
3.96
2.91
a 17
3.11
5.23
3.76
22.79
27.05
44.16
24.71
13.78
16.91
23.43
15.86
12,53
12.70
21.16
14.52
a 30 a 94
2.51 1.69
4.49 2.78
1.33
9.02
3.59
l a 14
2.05
15.73
8.85 | aso
L35
21.56
20.96
21.10
15.22
4a 93
l a 41
19.26
15.53
14.14
8.26
14.92
l a 90
11.31
23.65
a is
a 53
a 64
2.34
1.20
11.16
1.70
5.58
1.08
4.71
4.42
33.60
15.74
14.79
17.10
16.11
21.57
14.67
11.77
11.56
11.29
19.46
9.48
7.51
9.48
9.53
2.11
1.34 3.84
a 83 3.38
a 08 2.00
L76
12.02
L07
3.01
5.54
4.82
5.19
25.30
22.78
10.85
1L17
10.66
15.47
14.19
14.22
17.20
16.32
13.40
12.49
10.16
2a 34
19.85
18.99
15.95
20.63
16.97
23.28
18.06
11.65
19.05
29.73
24.59
25.01
11.97
21.75
20.05
14.94
13.71
14.98
11.74
2a 71
13.64
18.62
13.29
14.69
17.46
15.63
15.27
1L46
13.89
22.22
19.07
14.64
18.46
18.53
43.72
1L73
11.41
12.83
15.48
14.71
6.99
11.85
17.88
12.04
13.17
11.43
2D. 45
19.09
19.29
18.69
8.93
l a 45
10.06
l a 60
12.32
11.10
9.61
1L15
7.91
10.32
7.63
15.85
11.77
14.80
14.67
16.82
13.57
17.85
14.82
11.04
15.93
24.75
2a 17
18.91
9.53
14.59
14.67
ia40
11.33
12,93
8,69
19.15
10.24
17.30
11.16
11.31
ia45
11.81
12.15
10.76
12.03
15.13
14.18
12,23
13.54
14.37
37.16
10.36
8.55
9.49
11.97
1L46
5.76
10.26
13.99
7.73
9.66
l a 47
16.87
17.91
41.23
32.62
31.91
12.01
15.42
15.33
24.50
20.46
22.34
25.93
22.62
15.33
21.49
10.57
28.54
24.15
61.31
18.67
23.47
2a 03
23.82
20.31
14.81
32.99
33.03
31.36
37.74
17.76
24.99
29.49
24.79
33.23
2a 42
14.51
37.00
19.34
26.63
15.59
21.41
22.79
23.19
21.16
17.29
3.23
2.30
1.82
0.03
a 03
a 05
1.84
a 05
1.22
4.29
4.68
L70
a 96
aos
a 89
3.57
3.09
0.55
2.31
1.20
1.80
a 05
L49
a os
L74
a 78
3.99
2.55
L17
a 81
1.06
L15
a 32
L16
aos
a 23
1.40
3.64
aoi
1.50
a 02
1.09
2.38
L13
a 17
a 98
1.36
L4S
1.99
3.75
3.99
0.49
ass
6.06
3.72
2.27
1.89
a eo
ass
3.03
1.82
1.89
3.30
a so
3.78
1.21
2.45
3.61
4.51
L09
1.29
3.26
L09
4.23
1.43
0.55
1.63
4.97
4.37
4.35
1.66
3.17
2.83
3.37
1.56
a 94
1.90
1.24
2.25
1.25
1.85
1.93
3.37
3.82
1.53
0.69
0.72
4.71
3.76
2.19
3.94
2.86
5.03
1.37
1.47
2.63
1.78
L43
L20
a 72
2,85
3.03
1.84
0.96
2.11
2.86
26.11
0.79
4.43
21.46
L67
16.60
3.94
21.59
2.23
21.63
1.11
56.23
2.71
20.37
a 39
0.07 2.52 12.95
1.01
L39
0.13 2.33 23.12
3.73
a71
a 86 1.95 18.44
L44
1.73
0.62
LS2
a 55 3.97 33.06
0.61
0.30 a 05 ia39
0.03
1.01 a si 0.34 1.88 22,55
a 88
2.32 a io a 16 3.70 23.17
1.04
L18 a 28 a io 2.59 2 a 36
1.27
a 43 0.20 a 40 2.91 20.55
1.76
a 89 a 82 a n a 05 14.80
a 83 3.47 25.79
1.04
1.46
1.39 0.59 a 33 3.95 41.60
2.22
a 21
a 93
a 9i
* Excess of payments over receipts.
aio
3.46
i.27
3.71
1.85
$9.55
5.43
8.09
14.93
7.50
l i 66
4.88
1.33
6.74
LOO
2.11
3.74
9.59
6.83
2.40
1.74
1.83
2.97
4.44
5.66
4.15
a 83
2.72
1.96
6.63
4.36
4.67
6L27
7.24
6.*97
8.12
3.18 11.30
8.73
3.94
4."79
9.55
3.25
6,29
L84
2.44
6.59
9.00
5.14
3.86
0.41
*0.23
0.61
6c 20 3.03
3.17
2.55
L76
4.30
4.63
42.32 37.69
3.89
2.71
L17
6.43
7.83
1.41
5.15
12.06
6.91
8.93
3.39
5.54
3.80
2.26
1.55
4.70
3.16
L54
14.44
13.94
aso •L26
3.31
4.56
7.94
LIS
6.77
10.55
12.74
6.79
a 10
aL41
36 4.65
3.24
9.45
2.26
7.19
7.81
2.04
9.85
5.74
24.52 18.78
7.83
5.44
£39
4.41
2.77
L64|
16.28
7.86 .......1 8.43
6.70
4.41 1 10.12
6.93
8.06
1.03 1
2.76
2.30
6.45 1 3.05
6.72
1*67
5.55
6.33
6.23 1
6.73
0.83
7.56
3.91
5.89
1.99
3.58
5,82
2.25
9.50
a 50
L00
3.90
d.'63
4.62
2.39
3.03
1.96
2.52
0.56
3.13
2.97
a 10
3.10
3.25 1 6.34
12.51
6.77
11.74
a 46
2.18
8.64
1.54
£.32 I 2.86
9.58
10.29
6.71
5.70
2,96
2.74
14.49
18.35
3.86
1.38
2.03
3.40
9.52
10.70
1.17
5.37
10.29
4.92
2.79
8.32. 6.53
5.73
7.38
1.65
t
a
37
3.37
3.74
5.26
5.34
a 09
15.19
18.62
3.42
12.84
7.32
9.12
1.16
4.25
4.67
9.03
8.40
1.66
4.98
0.29
1.52
i'ft
aso
GENERAL TABLES.
163
TABLE 6.—PER CENT DISTRIBUTION, BY PRINCIPAL CLASSES, OP REVENUE RECEIPTS AND GOVERNMENTAL COST
PAYMENTS: 1916.
(For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 19. For a text discussion of this table, see page 61. For amounts on
which percentages are based, see Table 4.]
PER CENT Or GOVERNMENTAL COST
PAYMENTS REPRESENTED BY—
REVENUE RECEIPTS.
Per cent obtained from—
Sub
ven
tions,
grants,
Fines,
Busi ments for fifts/
ness
and
dona
and .special feits,
and tions,
non
charges
PolL busi 1 for
and
es
ness
out* cheats. pen
sion
li
lays.
cense.
Taxes.
Special
Prop
erty.
Grand total.
64.0
Group I
Group II
Group III
Group I V . . . . . . . . .
Group V
67.5
58.4
6L5
62.1
61.0
Payments for—
Per cent
required for
meeting-
Earn
ings of
general
depart
ments.
High
way
privi
leges,
rents,
and
inter
est.
Earn
ings of
public
service
enter
prises.
Per
cent
avail
Exable
Exfor ,
outlays
of
public Inter Out
and | general serv est lays.
Ex
Inter other lepart-| ice
penses. est.
pur
enter
poses.
prises.
0.2
5.7
7.4
0.4
4.2
2.5
5.6
10.0
65.1
13.4
21.5
56.5
4.2
12.5
Si
5.3
6.8
5.4
5.9
5.8
5.0
9.7
10.4
9.0
9.7
0.4
0.4
0.4
0.5
0.6
1.9
8.4
5.2
5.6
6.4
1T7
"Ts
9.6
9.3
10.3
11.8
11.4
65.5
64.2
64.4
66.3
64.7
15.6
10.7
11.8
11.5
10.4
18.9
25.1
23.8
22.2
24.9
58.8
53.8
55.2
53.1
54.4
5.0
4.2
5.3
5.2
14.9
9.8
10.9
10.1
9.6
60.9
59.3
61.0
64.9
65.3
42.6
46.5
55.6
51.4
"2.9
4.5
4.2
5.9
3.8
3.0
4.2
3.7
1.8
22.5
4.8
9.3
4.3
17.4
10.2
15.9
11.3
4.2
48.1
62.6
51.7
57.2
54.5
56.1
47.5
70.5
55.7
39.7
7.8
4.2
5.7
2.5
3.2
3.2
7.7
3.7
2.5
7.2
7.1
9.2
9.1
4.1
16.2
13.6
16.7
1.8
8.9
12.4
0.4
0.5
as
3.1
2.5
2.0
2.4
3.8
3.9
2.7
2.2
GROUP I.—CITIES HAVING A POPULATION OF 600,000 AND OVER IN 1916.
73.6
57.2
59.1
60.6
74.3
62.9
59.3
69.8
66.0
New York. N . Y
Chicago. £1
Philadelphia, Pa
St. Louis, Mo....
Boston, Mass....
Cleveland, Ohio.
Baltimore, Md..
Pittsburgh, F a . .
Detroit, Mich....
0.1
0.4
3.2
12.1
5.0
8.4
3.5
4.3
6.7
4.2
3.4
4.5
7.6
2.5
11.5
0.6
7.4
1.9
0.8
11.1
0.4
0.7
0.1
0.3
0.2
1.4
1.8
2.9
L7
as
2.2
3.5
2.9
5.2
*
ao
0.7
3.0
4.4
3.3
2.8
6.8
4.0
3.6
4.6
7.3
8.4
14.7
4.0
8.9
4.5
11.4
5.3
2.3
9.0
9.3
11.2
10.2
8.8
11.5
13.2
13.1
7.0
63.7
65.3
74.9
66.7
66.5
66.7
66.7
66.9
57.8
22.5
4.9
10.7
4.1
16.8
14.9
20.9
12.8
4.6
13.8
29.8
14.4
29.2
16.7
18.4
12.4
20.3
37.6
GROUP n.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916.
10
11
12
13
14
15
16
17
18
19
Buffalo" N. Y
Newark. N.J
New Orleans, L a . . . . . . . . .
Settle, wash „
r
56.5
68.7
61.9
65.6
59.1
56.9
62.3
40.9
63.0
52.6
0.4
0.6
6.5
4.7
7.7
10.7
5.8
6.0
11.3
10.0
5.2
L4
17.1
6.1
11.7
8.4
4.0
5.9
0.4
0.4
0.1
0.4
0.2
0.2
1.8
14.7
21.7
a7
0.6
0.3
as
3.7
3.4
4.3
5.5
2.1
11.9
3.5
40.2
4.7
3.8
3.2
5.4
2.2
2.2
4.5
2.7
3.9
1.7
3.2
2.5
1.7
3.5
2.0
0.8
16.0
5.9
5.3
0.3
2.9
1.3
10.9
7.7
10.1
6.4
8.2
10.1
12.7
4.3
5.7
16.3
62.7
72.2
62.1
60.7
68.2
66.8
67.9
61.6
68.6
54.4
8.0
9.9
9.8
4.2
19.2
15.4
20.5
1.5
10.4
14.4
29.3 1
17.9
28.1
35.1
12.6
17.8
11.6
36.9
21.0
31.2
37.0
24.0
33.6
36.3
26.0
27.0
28.0
24.0
32.9
40.7
89.2
92.6'
92.3
98.3
84.7
88.8
81.4
120.5
84.9
86.2
GROUP EL-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
20
'21
22
23
74
75
26
77
78
29
30
31
3?
33
34
35
36
37
38
39
40
41
4?
43
44
45
46
47
48
49
50
61
57
53
54
55
56
57
58
59
60
61
62
63
Jersey City, N. J
Rochester, N. Y .
St. Paul. Minn
Salt Lake City, Utah
Cambridge, Mass- - T
Albany, N. Y
n.
49.8
53.6
48.9
58.5
69.0
59.6
66.4
58.8
64.1
59.0
60.0
65.8
62.0
42.2
50.0
69.1
59.9
67.8
79.0
59.8
66.4
46.6
63.0
75.8
61.1
67.3
63.3
86.8
77.4
50.8
72.5
48.3
75.0
75.1
50.8
72.4
70.1
40.2
61.9
62.7
48.4
63.5
74.9
68.6
0.1
0.2
as
0.4
1.8
0.8
L2
2.1
0.3
2.0
2.1
1.5
1.6
1.1
0.8
1.3
1.9
as
1.6
2.0
7.6
6.5
4.8
6.2
4.0
3.1
6.0
7.8
9.0
4.5
6.7
2.5
8.3
19.7
6.7
4.0
4.8
4.6
7.2
3.2
12.9
2.3
8.2
5.1
3.3
5.4
2.3
2.4
7.7
7.5
3.3
10.3
5.0
0.3
6.3
2.2
1.7
1.8
5.8
4.6
8.1
4.3
3.2
4.4
1.9
20.2
23.9
19.4
16.2
19.7
1.6
13.7
5.8
13.4
12.6
8.8
6.6
15.3 1
12.5
3.6
1.0
13.9
3.2
7.1
8.0
20.4
4.1
1.0
11.8
8.5
12.6
6,3
4.5
4.2
20.9
1.8
1.3
6.8
3.8
0.2
17.3
2.0
16.0
6.3
14.0
L6
2.0
0.1
0.3
0.4
0.3
as
0.2
ai
0.4
0.1
ai
as
ai
1.3
2.1
0.5
0.1
0.8
0.2
1.0
2.2
0.8
0.4
0.4
0.3
0.2
0.3
1.4
as
a7
0.6
ai
a2
0.2
ai
0.4
0.4
0.6
as
0.1
a7
0.2
0.1
0.2
0.4
13.5
2.0
5.3
6.7
L6
2.0
0.9
3.1
5.8
2.9
17.5
8.4
4.7
13.2
1.7
0.9
2.2
1.9
3.6
8.5
5.3
12.8
15.6
0.2
7.9
2.2
5.1
6.6
3.4
15.3
0.6
10.4
0.6
a4
12.9
2.0
12.9
11.2
5.6
2.3
11.4
L8
as
a7
0.9
1.1
1.4
6.4
4.0
1.2
2.8
3.4
1.7
1.9
1.0
1.8
2.2
3.9
1.3
5.6
1.7
0.9
3.4
8.7
1.0
4.8
2.7
2.0
3.7
3.4
2.0
1.4
L5
2.0
3.1
0.9
2.5
3.8
2.4
2.7
2.7
1.0
L6
LI
L4
1.6
3.4
4.6
7.2
3.9
6.8
2.7
4.1
3.9
9.7
4.4
2.1
5.5
0.7
4.5
1.3
1.8
7.3
5.2
as
1.3
1.3
1.2
3.4
1.4
5.7
4.5
L4
4.2
3.4
L8
2.0
4.7
3.3
0.4
3.5
5.9
5.8
4.0
4.9
L9
4.3
2.2
7.0
2.1
L9
4.0
18.9
12.4
9.5
0.6
0.6
10.3
13.2
8.3
11.4
12.7
1.3
13.2
13.2
1.8
20.0
9.8
22.3
9.5
0.1
14.3
%
10.6.
8.6
9.8
0.5
£b
11.4
8.6
9.8
12.0
13.8
11.2
6.9
26.1
16.9
10.4
16.8
12.7
12.5
13.4
t Less than one-twentieth of 1 per cent.
64.0
61.1
54.3
71.0
70.4
68.0
69.8
7ao
62.1
69.6
62.1
62.1
71.2
68.1
59.0
64.7
63.5
66.2
77.4
69.5
74.6
52.8
65.2
68.0
64.2
66.3
52.7
58.2
71.8
67.4
59.6
56.3
74.1
65.6
70.2
64.8
49.7
49.5
74.2
54.7
78.9
61.8
66.2
66.6
17.7
6.1
18.6
2.9
8.5
11.6
12.0
12.2
9.7
15.7
8.3
12.6
5.5
19.6
19.1
10.6
15.9
11.3
5.5
19.8
8.8
17.0
12.5
10.6
6.4
11.9
8.9
12.3
6.5
15.0
13.5
11.8
8.0
15.8
14.2
11.3
16.8
17.8
4.9
ias
14.9
11.4
8.8
10.4
18.3 1
32.8
27.1
26.1
21.1
20.4 i
18.2
17.8
28.2
14.7
29.6
25.3
23.3
12.3
21.9
24.7
20.6 |
22.51
17.1
10.7J
16.6
30.2
22.3
2L4
29.4
21.8
38.4
29.5
22.7
17.6
26.9
31.9
17.9
18.6
15.6
23.9
33.5
32,7
20.9
34.8
6.2
26.8
25.0
23.0
3.3 18.3 15.6
62.8
6.1 32.9
5.8
55.2
6.7 18.2 28.8
46.3
2.6 34.5
0.3
62.6
0.5
78.3
9.5 11.7
3,8
9.9 32.01
54.3
60.4 j 4.7 11.2 23.6
5.9 10.7 28.0
55.4
3.8
8.9 ! 33.8
53.4
6.4 13.2 28.0
52.3
8.4 28.9
61.3
1.3
45.3
4.2 10.0 40.4
5.6 22.7
66.0
5.8
67.1
1.3 19.7 11.9
54.1
6.3 19.6 20.0
2.2 10.8 23.2
63.7
7.9 1L8 40.9
39.3
2.6
54.9
9.8 32.7
0.1
69.2
4.9 1 25.8
51.7
16.5 25.4 ;
8.5 19.4
72.1
4.4 21.4 11.9
62.3
11.4 29.6
59.0
9.8 27.5
57.9
5.3 l 6.5 29.2
59.1
55.6
8.7 10.6 30.0
42.5
4.2 1 7.9 45.4
40.9
8.7 50.1
as 4.4
57.9
37.7 i
54.6
4.3 13.1 28.0
4.9 13.6 26.2
55.3
8.9 ; 48.5
3.7
38.9
8.3 14.3
7.2
70.1
4.9 16.0 ! 17.4
61.7
8.1 12.8 24.2
55.0
9.4 37.0
3.9
49.7
2.8 14.9 41.1
41.2
45.9 11.7 20.7 2L7
7.3
4.8 23.9
64.1
3.6
&1 ! 50.0
38.4
63.1
4.8 12.8 19.2
8.6 44.5
4.9
42.0
4.8
8.6 27.1
59.5
6.4 10.1 25.8
57.7
103.3
99.8
97.0
88.7
11L9
85.4
93.3
87.5
92.2
84.4
100.9
79.8
100.8
100.4
102.3
102.0
74.5
87.0
89.5
83.6
96.7
126.4
90.5
923
100.3
89.5
88.7
70.8
80.6
87.4
lOtO
75.6
1014
101.5
89.8
82.7
88.5
116.2
96.2
76.7
86.1
75.8
97.2
96.4
FINANCIAL STATISTICS OF CITIES.
164
TABLE 6.—PER CENT DISTRIBUTION, B Y PRINCIPAL CLASSES, OF REVENUE RECEIPTS AND GOVERNMENTAL COST
PAYMENTS: 1916—Continued.
(For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 19. For a text discussion of this table, see page 61. For amounts on
which percentages are based, see Table 4.]
PEE CENT OF GOVERNMENTAL COST
PAYMENTS BETEESEXTED BY—
BEVE2TOZ SECdPTS.
Percent
required for
meeting—
Per cent obtained from—
Taxes.
Sub
ven
tions,
grants, Cam*
xnents Fines,
'fts, ingsof
for
and
feits,
special
tions, general
(charges and
es
and departfor
out cheats. pen
sion
lays.
Special
Prop
erty.
Busi
ness
and
non
Poll. busi
ness
li
cense.
Highway
privi
leges,
rents,
and
inter
est.
Earn
ings of
publicservice
enter
prises.
Ex-
Payments for—
Per
cent
avail
able
Reve
Ex.
for , Ex penses
nue
outlays penses
re
of
Inter and
of
public-] Inter Out ceipts,
other general serv est. lays.
est.
pur depart-! ice
poses.
enter
prises.]
GROUP IV.—CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1916.
67
84
87
88
80
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
HI
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
Des Moines, Iowa...
Fort Worth, T e x . . .
Lawrence, Mass....
Kansas City, Kans.
Yonkers,N.Y..
Schenectady, N . Y . . . .
Wilmington, Del
,
T>nluth,Minn
Oklahoma City, Okla..
Norfolk, Va....I
Elizabeth, N. 7
Somervflie, Mass.
Waterbury, Conn.
St. Joseph, Mo.
Utica,N.Y
Akron. Ohio.
Troy,N.Y
,
Manchester, N . H
,
Hoboken, N. J
Wilkes-Barre, Pa
Fort Wayne, Ind
Erie, Pa
Jacksonville, Fla
Evansville, Ind
East St. Louis, HI
Harrisburg, Pa
Peoria, 111
Passaic, N . J
Savannah, Ga
Bayonne, N. J.,
Wichita, Kans.
South Bend, Ind
Johnstown, Pa
Brockton, Mass
Sacramento, Cal
Terre Haute, Ind
Holyoke, Mass.
Portland, Me
Allentown, Pa.
El Paso, T e x . . . .
Charleston, S. C
Springfield, m
Canton, Ohio
Chattanooga, Tenn
Fawtucket,R.I
Altoona, Pa
Covington, Ky
Mobile, Ala
Berkeley, Cal
Sioux City, Iowa
Atlantic
N.J
Saginaw,
Little Rock, Ark
Rockford,IU
Binghatnton, N. Y . .
Pueblo, Colo.
New Britain, Conn..
Flint, Mich..
Tampa, Fla
San Diego, CaL
Springfield, Ohio....
York, Pa
,
Lancaster, Pa
Maiden, Mass.
88.2
66.2
76.6
53.8
67.6
75.0
70.7
50.5
75.3
62.2
57.5
76.5
67.6
61.2
80.3
60.5
72.2
73.0
57.9
68.3
42.2
57.7
39.1
59.8
53.8
65.7
65.2
58.3
48.2
53.1
64.4
53.9
68.6
73.3
54.9
66.0
55.5
61.3
66.5
60.4
71.1
63.9
59.1
65.1
61.4
55.7
57.3
41.1
61.5
61.9
57.9
54.5
45.1
70.0
68.6
55.1
65.6
52.1
60.7
54.7
56.5
70.1
58.7
73.7
0.7
0.3
1.1
2.2
1.6
2.7
0.1
2.4
1.4
1.1
0.4
0.8
"6.T
0.5
2.3
2.2
0.5
1.0
1.4
2.5
0.4
0.6
0.5
C1)
1.8
1.3
0.4
2.1
1.8
2.2
7.0
3.3
3.5
4.7
0.6
7.2
2.0
15.1
9.4
0.2
5.4
9.4
7.2
4.3
4.5
4.7
10.8
7.5
3.8
5.2
6.3
8.0
18.3
3.7
14.3
7.8
13.9
3.9
1.8
5.2
7.7
0.3
6.5
8.2
3.8
3.3
5.8
5.4
10.6
10.2
5.6
6.1
4.3
4.6
9.5
14.8
1.8
4.8
12.1
4.4
9.8
0.8
4.8
9.0
2.9
0.8
7.0
6.1
2.9
4.7
6.0
0*1
0.8
10.1
2.0
14.7
14.4
7.7
2.5
17.1
1.1
7.8
3.6
2.4
23.2
6.0
16.8
5.2
0.1
su
22.6
5.4
4.7
1.4
17.3
8.4
13.4
6.7
3.6
4.8
29.3
20.9
6.7
3.5
14.4
8.6
0.5
2.0
5.9
4.5
1.9
8.3
17.0
5.6
0.7
15.4
6.9
13.4
13.2
16.5
0.7
12.6
23.8
12.9
6.2
6.2
4.4
14.7
6.6
17.7
17.1
8.3
0.3
4.1
1.1
0.6
0.3
0.2
0.1
0.2
1.5
0.7
1.3
0.2
0.2
0.1
0.7
0.2
0.1
0.8
%
0.1
0.2
0.2
0.5
1.2
0.2
0.2
0.4
0.1
0.6
1.0
0.3
0.7
0.1
1.5
0.6
0.7
0.2
0.4
0.1
0.1
1.4
1.6
0.2
0.2
0.8
0.3
0.4
0.3
1.2
0.1
0.7
0.2
0.2
1.7
0.7
0.4
0.5
1.1
0.5
1.6
0.5
0.4
1.1
0.1
0.1
3.2
1.4
2.8
1.3
0.4
1.5
1.0
0.9
3.4
1,7
2.1
4.2
0.5
0.7
0.8
2.0
0.4
1.9
0.9
6.0
1.0
1.7
2.2
1.4
1.7
0.9
2.1
1.5
1.0
0.4
0.8
0.7
4.2
7.8
0.6
1.3
1.4
2.6
0.4
1.9
1.1
1.4
1.2
3.2
3.4
2.8
0.6
2.7
1.3
2.1
1.3
2.6
6.1
2.7
3.8
0.5
4.3
6.1
6.1
1.8
4.5
1.0
1.1
5.0
1.4
1.8
2.3
3.5
1.4
1.7
1.4
0.8
3.9
5.8
6.4
L0
5.1
1.8
1.8
2.6
1.7
4.2
3.8
0.9
1.4
1.3
2.5
2.8
6.5
4.2
1.8
8.1
2.2
3.1
0.9
0.7
3.5
2.7
1.7
1.4
2.6
3.1
1.5
1.2
3.3
1.5
3.7
2.4
6.5
1.9
1.1
2.1
2.0
2.2
7.1
2.6
2.7
0.8
1.6
1.0
2.5
1.7
4.4
0.9
4.4
6.9
1.7
4.3
1.2
12.9
7.9
22.0
10.5
7.2
18.8
19.5
9.9
11.8
0.1
11.6
13.3
0.2
0.5
11.2
13.6
12.7
12.7
0.2
20.7
22.8
34.1
14.4
74.7
55.1
77.5
57.8
80.4
68.8
71.8
55.6
55.8
67.2
62.4
71.4
72.9
59.5
77.9
51.8
68.6
75.8
80.9
74.3
62.4
68.9
69.5
68.7
69.1
66.9
72.7
68.4
69.6
78.9
41.4
57.5
74.1
69.1
61.8
77.4
72.2
67.5
68.0
63.1
73.9
63.9
62.5
73.0
68.4
58.5
73.5
66.7
67.0
53.4
64.8
59.8
65.0
63.9
67.7
67.5
50.3
63.2
60.8
51.4
66.0
65.4
80.6
71.5
7.3
15.5
9.0
16.9
19.9
13.8
15.2
10.7
20.0
21.1
12.1
10.7
9.2
7.2
7.6
17.7
12.5
5.3
10.1
9.5
2.4
5.1
10.8
5.3
11.0
9.9
6.0
13.0
11.7
12.1
12.9
4.1
. 6.0
9.8
5.3
4.0
8.0
16.2
5.0
10.2
15.6
5.1
17.0
18.9
20.1
12.2
13.4
21.5
6.5
6.4
18.8
6.1
7.5
6.5
6.0
15.1
13.1
7.4
14.2
15.5
13.2
9.7
7.8
12.6
18.0
29.4
13.5
25.3
74.0
50.7
47.5
38.9
58.0
48.7
49.9
42.9
64.7
60.2
67.2
72.1
46.8
50.1
61.2
36.2
61.8
65.9
63.2
53.6
51.4
53.0
41.1
56.1
74.5
55.9
84.1
60.0
44.9
84.4
66.0
55.8
59.1
66.0
36.9
66.9
49.9
57.8
51.2
45.9
67.9
58.3
26.0
63.6
50.6
57.8
66.2
56.8
58.2
62.0
58.0
62.8
76.2
50.7
43.2
54.5
53.7
36.3
50.6
34.4
47.6
49.9
61.0
67.7
7.4
17.4
5.8
14.0
15.3
10.3
11.8
10.4
25.0
20.8
13.0
11.3
6.1
6.1
6.0
13.5
12.8
6.1
9.3
6.9
2.4
4.5
8.8
4.9
11.9
8.9
4.4
11.4
8.3
12.4
21.0
4.3
4.8
9.9
3.4
3.6
7.6
15.5
4.2
8.9
14.5
6.3
7.8
16.6
16.2
12.6
13.4
21.2
5.7
5.6
17.8
7.0
9.0
5.7
4.4
14.9
12.6
6.8
11.8
12.4
10.2
7.4
7.4
12.6
17.0
20.8
44.0
38.0
23.0
38.4
32.8
35.4
5.2
13.3
19.7
13.1
45.6
43.7
32.9
46.9
17.0
21.8
16.4
39.3
34.1
31.7
34.7
31.2
13.5
31.3
30.0
28.6
41.9
6.5
12.4
35.3
36.1
20.1
67.1
27.5
23.3
20.3
38.7
36.1
17.0
29.3
63.6
19.2
28.6
26.8
13.2
12.8
35.5
38.7
20.9
23.8
13.1
38.8
46.3
18.3
30.6
44.8
37.3
46*4
38.8
42.6
15.8
15.9
101.0
112.2
64.7
83.0
76.8
74.5
77.2
97.4
125.1
98.2
107.9
105.8
66.2
84.4
78.6
76.4
102.2
96.4
91.8
72.4
101.6
88.2
81.3
93.0
107.9
89.5
88.9
87.7
71.4
102.8
162.0
105.0
79.8
101.3
63.9
89.1
95.6
95.3
83.9
87.2
92.7
102.4
45.7
88.0
80.6
103.6
99.9
98.9
87.7
101.4
91.6
115.8
119.9
86.9
72.8
98.9
95.9
78.2
83.6
80.1
77.3
76.4
95.3
100.0
1.8
17.2
71.5
15.1
13.4
46.4
10.6
8.6
0.9
0.6
67.0
3.5
29.5
66.0 <*>
3.4
1.8
9.9
55.7
10.2
34.1
51.3
4.1
10.2
2.4
11.8
81.6
6.9
11.5
42.8
3.2
3.9
3.9
1L3
67.0
8.4
68.2
9.0
24.6
4.3
1.0
9.5
62.0
8.8
29.2
64.0
6.4
10.0
1.2
19.5
67.9
5.7
26.4
55.1
9.1
5.4
5.0
13.6
74.2
8.5
17.3 1 62.6 11.8
8.5
* Paymenu for expenses and Interest are in excess of revenue receipts.
89.4
30.6
34.4
50.1
18.4
19.6
30.5
17.1
69.0
98.5
99.5
56.3
108.2
113.6
94.4
100.3
2.3
4.8
0.4
1.2
2.3
2.1
3.5
3.3
3.1
2.8
15.5
0.5
3.3
3.2
3.4
1.8
2.3
0.3
13.8
4.3
6.7
4.1
9.7
11.5
2.2
4.0
2.8
16.8
17.4
16.5
1.9
8.3
5.3
0.3
11.3
12.0
0.4
9.8
4.1
6.3
3.8
2.2
2.6
16.0
1.0
4.3
7.5
4.1
20.1
1.6
11.1
11.2
9.7
2.2
2.8
4.7
3.1
6.8
14.2
6.7
1.7
6.4
5.6
0.3
0)
11.9
0.3
12.5
17.8
0.1
9.7
0.1
9.2
9.8
1.9
34.2
16.3
13.1
19.0
6.2
12.3
10.6
0.8
22.0
14.4
16.8
20.6
0.1
10.2
9.6
12.0
1.2
9.9
H.7
23.0
14.4
17.3
0.4
11.6
12.4
0.1
26.2
10.3
(*>
17.4
13.0
33.7
24.2
1L7
25.5
17.0
17.9
33.3
14.5
30.5
18.9
18.9
9.0
16.2
35.2
26.0
19.7
26.0
19.9
23.2
22.3
18.6
18.7
9.0
45.7
38.4
19.9
21.1
32.9
18.6
19.8
16.3
27.0
26.7
10.5
31.0
20.6
8.1
11.5
29.3
13.1
11.8
26.5
41.2
16.4
34.1
27.5
29.6
26.3
17.4
27.6
29.4
25.0
33.1
20.8
24.9
11.6
15.9
1.6
11.1
2.7
9.0
3.7
2.5
5.6
11.2
5.1
5.8
0.1
3.4
1.5
0.1
3.3
5.4
7.2
11.1
0.2
12.1
7.8
12.4
7.8
0.1
4.0
0.6
4.8
16.7
0.6
4.6
0.1
4.1
2.6
2.0
19.2
6.5
6.0
9.1
0.6
7.1
2.5
0.6
4.6
2.8
7.2
9.2
0.5
3.7
3.3
6.4
1.8
4.8
6.1
12.3
3.1
13.1
0.2
6.8
3.4
0.1
16.0
3.8
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916.
128
129
130
131
132
133
134
135
47.0
Augusta, Ga
15.3
1.1
Davenport, Iowa..
73.7
5.7
14.8
Topeka, Kans
2.6
66.6
15.0
0.2
Salem, Mass.••••••
1.8
70.6
1.4
69.3
5.5
Haverhill, Mass....
2.7
2.6
68.2
5
1.0
Kalamazoo, Mich..,
J'
56.8
3.0
Bay City, Mich....
7.0
63.4
4.1
McKeesport,Pa...
1.0
6.1
*Less than one-twentieth of 1 per cent.
0.9
0.4
0.4
0.4
0.1
0.1
12.2
1.8
1.7
6.4
0.2
8.7
11.7
3.7
4.5
2.1
1.9
5.0
4.3
3.9
0.9
1.9
GENERAL TABLES.
165
T A B L E 6 . — P E R C E N T D I S T R I B U T I O N , B Y P R I N C I P A L C L A S S E S , O P R E V E N U E R E C E I P T S A N D G O V E R N M E N T A L COST
P A Y M E N T S : 1916—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 19. For a text discussion of this table, see page 61. For amounts on
which percentages are based, see Table 4.]
P B B CENT OF GOVERNMENTAL COST
PAYMENTS BEPBE3ENTED B Y —
BEVE2TOB BECETPTS.
Per cent obtained from—
Sub
ven
tions,
grants,
Fines,
Busi ments
gifts,
for
ness
and
dona
and .special feits,
tions,
and
non 1charges
and
PolL busi
es
for
ness
out cheats. pen
sion
li
lays.
cense.
Taxes.
Special
UTI*
Prop
erty*
Payments for—
Percent
required for
meeting-
Earn
ings of
general
depart-l
ments.
Highway
privi
leges,
rents,
and
inter
est.
Earn
ings of
publicservice
enter
prises.
Per
cent
avail
able
Ex
for , penses
outlays
and general
Ex
Inter other depart
penses. est.
pur ments.
poses.
Ex-
Reve
nue
of
public- Inter Out- re
serv est. lays. ceipts.
ice
enter
prises.
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916-Continued.
136
137
233
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
16?
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
1%
197
198
199
?00
201
202
203
204
205
206
207
208
209
210
211
212
213
60.8
0,6
64.3
Racine, Wis
34.9
46.4
64.5
1.0
61.5
1.8
71.8
61.3
as
66.8
a3
75.9
1.1
48.3
38.8
2.7
73.4
64.0
51.3
1.4
49.5
59.5
a2
73.2
65.2
Chester, i*a.
ae
74.5
1.6
59.6
2.9
41.4
1.1
58.5
ai
70.4
48.0
52.6
Lansing, Mich
39.8
Charlotte, N. C
1.1
57.1
0.4
53.1
76.6
1.9
0.2
42.5
69.8
52.6
52.6
Joliet.llf
2.2
74.7
PJttsfleld, Mass.
74.8
L6
65.2
72.3
58.3
818
86.462.3
65.7
59.2
1.4
57.1
62.7
Lorain. Ohio
54.9
Oshkosh,Wis..63.3
Jackson,Mich
60.3
64.2
Stockton, Cal
72.0
1.2
Waterloo, Iowa.
48.1
65.7
as
46 7
ae
51.0
41.5
60.1
3.4
73.1
43.6
70.7
54.3
ai
Orange, N. J.-*
54.1
54.9
L'6
Colorado Springs. Colo.... 57.9
88.2
Brookline,Mass..
as
63.8
60.7
35.9
60.5
47.1 ; a3
78.5 1 5.2
62.3
42.5
0.5
Ogden, Utah
53.9
L9
53.4
Zanesvflle, Ohio
73.6 ! 5.8
Easton, Pa
Waltham, Mass
1.8
1 69.9
57.7
1
4.6
16.5
8.1
0.9
1L0
1.6 i
3.8
6.2
3.5
ai I
15.0
6.6
9.0
12.0
19.1
29.3
1.8
1.9
a9
3.4
21.4
. 17.6
3.4
8.3
18.1
9.7
3.1
3.4
3.1
2.1
2.7
3.8
11.8 1
5.8
13.2 j
2.4
15.3
12.0
5.0
15.6|
iai
12.2
15.2
15.6
5.9
5.1
10.9
12.9
a4
23.4
' 4.7
1.7
L8
14.9
4.8
a2
6.1
8.8
8.8
5.1
15.6
12.6
4.4
18.5
3.4
4.4
9.6
a4
4.0
3.8
21.7
13.4
7.1
3.9
3.3
4.0
2.8
18.2
5.2
7.9
4.8
2.2
3.9
10.6
2.1
16.8
4.7
11.5
9.4
6.3
3.9
11.5
6.5
15.1
6.2
3.7
5.9
11.2
13.0
6.9
9.0
2.7
10.0
1.4
35.1
4.8
16.1
6.1
5.7
6.5
8.0
14.1
0.8
1.8
2.9
5.9
22.2
1 5.9
1.0
19.6
3.4
3.5
1.5
ai
21.7
iao
4.4
1 7.5
34.8
4.2
I a7
28.8
13.5
!
5.1
1
2.5
12.7
200 1
8.6
6.6 1
2.4
17.4
5.8
8.6
3.5 1
a 2 1 16.9
7.8
Less than one-twentieth of 1 per cent.
7.9
tJ
<?.«
0.3
0.4
1.4
0.2
a7
1.5
0.2
ai
1.7
ai
2.8
2.1
1.8
3.0
ai
0.2
0.1
a3
a4
a5
a4
0.5
a2
ai
a3
1.0
2.1
as
1.0
ai
1.1
a2
0.4
as
ai
as
a2
as
0.6
ai
ai
as
a2
a3
as
a2
3.8
7.9
23.5
10.6
3.7
2.0
2.0
1.4
12.8
4.8
3.1
3.5
25.4
16.8
15.4
0.2
7.4
4.7
7.8
15.2
7.8
1.7
2.8
5.8
12.7 i
2.9
5.2
a4
14.0
2.6
23.4
1.9
0.2
as
3.0
2L9
L6
3.2
2.1
1.7
2.2
as
2.2
1.7
4.9
8.6
2.9
.ia4
1.6
23.8
3.6
3.7
5.8
15.9
a7
2.6
0.8
0.4
5.3
2.3
19.8
5.9
as 17.8
a i \ 13.0
1.2 1 4.5
1.0
0.3
0.4
0.4
^0.8
0.8
0.6
2.2
2.9
0.4
a7
3.7
2.7
5.5
2.2
4.1
1.2
1.7
2.0
"4.8
1.3
1.4
1.7
2.4
2.1
1.7
a4
0)
1.1
a2
0.6
0.2
a4
iao
as
iao
a9
8.0
2.3
8.1
4.1
3.6
5.5
3.1
1.9
3.6
2.4
0.9
L0
3.5
as
a4
ai
as
2.2
7.1
16.6
6.8
1.8
7.3
4.7
60.2
66.8
60.9
59.2
62.2
1.2
49.1
74.3
12.4
65.4
17.5
76.4
21.3
65.2 1
8.9
68.5
ie.7
63.4
14.3
62.1
•1.3
71.4
66.8
13.0
68.0
69.7
12.6
76.2
9.9
76.4
0.4
75.4
0.3
O.4! 58.5
62.7
22.3
ae 57.7
48.3
65.8
8.4
25.3
61.2 |
27.8
63.1
23.6
64.0
11.0
77.6
1.3
71.2
13.4
68.5
22.7
75.8
13.9
73.9
71.8
%
64.2
12.2
59.2
13.8
76.1
13.6
0.2
67.9
12.4
52.0
87.0
62.1
0.2
58.1
ltt7
57.1
16.7
7a4
22.2
23.1
63.2
9.1
50.9
62.4
13.7
61.6
9.6
60.9
13.3
66.8
1.9
ao 10.4 47.9
a4
67.9
0.6
5.8
71.3
as 3a 8 71.7
61.2
2.0
35.9
0.4
52.8
0.2
1.4
71.7
11.1
0.6
71,7
2.6
1.5
58.8
5.0
1.1
65.5
14.8
2.4
69.1
13.1
3.9
72.6
1.0
4.3
ao 12.7 59.1
63.1
21.0
3.1
6.8 1 69.7
as
as
57.0
as 17.6 69.6 j
ao 10.4 45.5
64.7
9.2
4.1
45.5
13.6
1.9
69.2
j
0.6
3.5
52.1
8.8
1.6
64.6
15.9
a7
17.5
a7
ea7.
2.1
15.4
59.9
1.2
0.4
94.6
13.5
3.2
71.3
10.3
52.7
0.9
1.2
1.0
1.0
1.7
•2.7
3.0
0.6
1.9
0.5 1 a7
1.2
0.8
3.8
4.4
8.0
2.6
2.2
1.3
5.5
3.7
1.2
2.9
2.8
1.2
3.5
2.7
3.5
1.9
4.7
a3
4.9
9.0
2.4
4.3
5.4
2.9
1.9
4.3
2.7
1.7
2.1
1.2
2.2
3.3
0.8
1:3
1.1
0.2
2.7
a4
0.3
I.I
1.4
L6
1.5
1.9
21.3
2.8
2.8
2.9
1.6
4.4
1.1
1.2
2.1
ai
1.0
ao
0.8
2.1
2.1
2.0
1.3
3.3
4.8
1.9
a
3
1.2
2.2
1.2
3.1
1.3
0.4
1.0
1.6
as
5.6
4.9
3.9
as
3.0
1.7
1.2
4.1
4.3
3.6
1.7
3.2
as
1.9
a4
1.6
1.1 |
1.9
1.3
12.9
1.6
17.6
27.4
7.0
4.9
6.8
6.4
5.7
11.6
18.0
22.6
2.7
13.9
7.4
22.5
25.0
14.9
12.4
18.5
12.0
8.4
16.1
5.0
3.2
15.3
8.5
7.4
15.6
1.9
24.8
6.9
24.6
15.3
32.8
28.3
32.3
34.4
32.1 1
39.3
7.7
12.0
20.9
2a9
24.1
14.1
12.9
13.7
2a8
13.5
18.3
15.4
7.5
19.6
38.3
22.0
33.8
44.3
18.6
36.9
12.1
29.1 1
2ai
11.4
19.6
19.6
23.3
23.7
27.7
17.4
28.7
43.1
4.6
6.5
4.9
12.1
13.1
6.5
3.4
4.9
17.5
13.4
12.2
9.2
12.0
ia4
14.8
'U,
<*)
21.5
29.7
33.7
17.6
26.4
34.3
29.6
ao 34.3
4.1 j 27.3
1L8 | 29.0
4.2
9.5 , 42.6
27.2
4.9
17.1
11.6
17.1
11.2
24.2
14.6
3ai
17.1
\ 20.3
ao 23.7
38.0
4.6
16.9
3.2
17.6
13.9
17.0
14.6
12.8 | 24.9
16.0
25.4
11.5
21.1
9.2
35.5
7.5
20.1
10.3
42.8
11.7
26.9
8.4
49.6
4.9
14.4
16.4 i
3.4
44.5 1
12.3
23.1
2a4
18.9
3a 4
9.7
8.7
1
8.2
7.5 j 39.8
45.8
55.0
47.0
47.9
58.8
38.3
71.2
51.6
74.3
7ao
57.9
60.2
50.8
55.4
59.2
46.3
59.1
58.6
74.3
67.8
65.6
43.3
60.2
49.7
37.1
49.3
sao
48.0
72.2
59.7
48.7
24.1
78.6
46.7
59.1
61.9
73.0
74.6
48.3
74.9
64.3
9.4
1.3
9.3
ia2
a7
2.8
3.0
15.4
2.9
8.5
5.9
as
7.8
7.0
5.7
0.2
0.2
0.3
7.5
a2
5.5
16.6
20.7
10.8
4.5
a7
3.3
14.8
5.0
8.0
L9
4.2
8.9
a4
4.5
a2
4.6
sai
4.4
53.7
58.4 16.0
8.7
49.7
4.7
42.0
2.1
29.6
5.2
63.6
69.9
7.9
51.8
ao
52.9
6.0
64,9
0.3
71.6 j 1.8
52.8
6.5
45.9 16.0
50.9
57.4
ai
62.2
4.7
51.6
9.1
57.9
6.3
66.1
1.0
74.0
62.7
4.6
66.3
as
66.1
2.6
50.9
66.0 \Sti
4L1
3.1
64.9
9.4
34.7
5.5
a2
55.4
3.9
45.5
3.7
49.7
6.3
38.0
46.5
8.6
7a7
65.4
43.0
Si
1 5.3
6.4 38.4
4.1 39.61
6.3 37.6
6.3 35.6
5.4 35.8
9.2 51.7
17.9
8.1
18.9 26.4
7.1
3.2
15.6 11.5
6.3 35.8
24.4
6.8
22.9 20.4
11.7 32.4
11.0 j 29.9
14.7 31.2
11.4 22.4
7.1 28.6
9.7
15.8
4.5 27.5
3.6 30.5
12.4 36.9
8.9 30.6
8.5 36.4
12.7 33.7
2.2 27.8
23.9 15.4
5.6 41.9
3.9
23.2
13.6 23.4
18.7 17.8
1.8 69.0
6.9 14.5
3.8 41.5
11.5 27.5
14.7 19.2
7.0 11.1
3.7 21.4
4.9 42.2
15.1 iao
13.9 21.6
11.5 33.8
9.3 32.6
12.7 13.0
9.6 32.0
13.6 1 39.7 i
4.1 64.1
4.6 26.7
13.1 19.1
3.3 44.0
11.6 29.5
4.7 30.2
11.9 14.7
9.2 31.4
14.8 23.4
16.5 32.6
7.2 27.8
4.0 33.7
3.1 40.6
18.0 14.9
17.5 11.1
13.2 11.8
18.3 14.5
13.2 14.3
9.0 22.2
6.7 42.4
11.4 11.9
11.4 44.5
9.6 16.1
4.3 55.5
11.6 32.8
3.2 47.4
36.5
iai
14.9 4a9
9.0 35.9
6.5 22.8
8.2 20.7
6.9 44.8
* Payments for expenses and interest are in excess of revenue receipts.
91.6
84.3
92.4
98.2
94.5
79.5
99.5
83.6
117.4
11L9
84.5
108.5
91.4
78.4
88.5
79.6
94.9
84.4
97.6
90.1
112.8
80.9
104.8
114.2
81.5
114.4
96.3
82.0
94.0
88.6
92.7
38.5
106.3
76.2
95.1
111.8
107.6
na4
101.5
86.2
103.8
94.2
101.7
105.6
92.3
91.8
sao
111.7
111.3
78.8
122.8
96.0
102.9
82.8
101.0
96.4
90.6
87.0
95.7
102.4
103.3
103.3
113.7
115.0
98.6
89.3
na2
96.9
114.9
88.3
80.5
94.8
82.5
72.8
92,0
74.7
99.7
91.8
FINANCIAL STATISTICS OF CITIES.
166
TABLE 7.—REVENUE RECEIPTS FROM TAXES, SPECIAL
[For a list of the cities arranged alphabetically by states, with the number
BECEIPTS FROSI TAXES.
Business taxes.
The general property tax.
Total.
Total.
Special
property
taxes.
Other than on liquor
traffic.
PoU
taxes.
Total.
On liquor Collected
tZBffiO.
without
issue of
license.
Collected'
with
issue of
license.
$695,106,8051 1623,300,805 $617,201,686 $6,099,119 $13,618,524 $1,906,483 $51,579,467 $33,024,512) $3,992,952 $9,561,973
198,30a 23,560,533 19,663,0291 1,037,69a 2,859,814
8,180,489
357,359,5591 322,837,521 318,758,408 4,079,116
5,770,693 2 356,227 1450 781
105,85a 9,577,ffl
449,833
946 793
87,964,745
87,514,912
99,383,979
6,5S3,52«
125 077 2257055
746,04a 8,965 661
755,039 2,566,15fl
121,266,961' 108,289,518, 107,534,483
3,569,894j
160,654 1,680,181
896,579
448,402' 5,410,742
481,228
59,997,32H 59,516,10M
67,143,174
4,061,823 2 437 397^
313,289 1,314 139
1,028,508
407,873
44,211,693
43,877,788
333,907
49 953,222
Grand total..
Group
Group
Group
Group
Group
Original
levies.
Penalties
and
interest.
I....
II...
in.
IV.,
V...
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1916.
New York, N . Y .
Chicago. Ill
Philadelphia, Pa..
St. Louis, Mo.....
Boston, Mass
Cleveland, Ohio..
Baltimore. Md....
Pittsburgh, P a . . .
Detroit, Mich.....
$171,968,547 1$160,100,018 $157,066,343 1$3,033,675
153,197
46,220,247
46,373,444
56,140,954
161,396
29,450,026 27,113,885 26,952,489
124,481
13,616,092 13,491,611
16,287,417
24,802,555 24,532,422
1
13,140,488
10,950,093
15,884,494
14,870,098
12,279,772
9546,657
14977,083
14,028,015
12,279,772
0,403,778
14,803,147
13)958,596
142,879
173,936
69,419
$4,630,138
679,680
2,450,588
$60,404
137,904
18,940
296,992
104,150
$6,413,713
8,655,118
2,146,137
1,817,875
1,149,507
$5,246,027
7259,402
1,915,915
1,101,130
1,054,267
788,458
1,021,442
854,712
713,576
757,191
924,830
751,216
653,051
$265,568
216,206
555,921
$902,118
1,179,510
230,222
160,824
95,240
31,267
96,612
103,496
60,525
GROUP H.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916.
Los Angeles, CaU.
Buffalo, N.Y.
San Francisco. Gal..
Milwaukee, Wis
Cincinnati, Ohio....
Newark N . J .
New Orleans, La....
Washington, D . C . . .
Minneapolis, yititi .,
Seattle, Wash
$14,545,432
12,073,985
13,829,860
10,970,299
9,802,001
$13,050,615
11,022,073
12,293,443
9,077,263
8,869,552
$12,993,576
10,973,699
12 293 443
9,015,893
8,869,552
$57,039
48,374
$286,299
31,370
357,732
50)854
9,279,440
6,364,276
8,070,510
6,800,399
7,647,774
8,180,917
6,345,358
6,488,725
6,184,115
7,447,684
8,080,848
5,286,216
6,424,339
6,168,536
71373,790
100,069
69,142
64,386
15,559
73,894
157,452
$55,000
50,855
94,456
$1,257,081
730,939
1,366,006
1,453,208
796,516
$699,634
607,903
1,007,270
421,587
631,069
$269,260
35113
140,288
968848
$288,187
87,973
218,448
62,773
165,447
857,767
929,231
1,501,583
507,799
177,521
759,250
650,261
481,741
395,295
116,680
14,849
887,781
40,088
83,663
278,967
132,061
72 415
60,841
GROUP m . - C I T I E S HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
Jersey City, N . J .
Kansas City, Mo.,
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
67
58
59
60
61
62
Louisville, Kv..
Columbus. Oh
Oakland, Cal.«
Toledo, Ohio
Atlanta, Ga
,
Birmingham, A l a . . . . .
Omaha, Nebr.
Worcester, Mass
,
Richmond, Va
Syracuse, N.Y
New Haven, Conn....,
Memphis, Tenn.
Scranton,Pa..
Spokane, Wash
Paterson, N. J
Fall River, Mass
Grand Rapids, Mich..,
Dayton, Ohio.
,
Dallas, Tex
,
San Antonio, Tex
Bridgeport, Conn
Nashville, Tenn
New Bedford, Mass...,
Salt Lake City, Utah.
Lowell. Mass
,
Cambridge. Mass
,
Trenton, N . J
,
Hartford, Conn
Houston, Tex
Tacoma,Wash
,
Reading, Pa
Youngstown, Ohio...,
Camden, N . J .
,
Alban&N.Y
,
Springfield, Mass
,
Lynn, Mass
$4,057,324
5,807,354
4,593,010
4 415,057
4,705,002
4,864,896
4,751,562
3,816,329
4,384,515
3,311,135
3,698,470
3,119,275
2,700,836
1,377,707
2,406,799
3,888,066
2683,247
2,963,478
2698,179
2,004,434
1,693,922
1,842,394
1,770,023
2,486,578
2,055,529
2,027,102
2,372,361
2,346,141
2,200,452
1,371,026
2,525,686
2,030,652
1,931,564
3,796,118
1,400,295
2,943,154
2,411,948
1,447,947
1,018,788
1,642,313
1,074,793
2,199,449
3,327,773
1,959,248
$3,479,650
5,180,769
4185,443
3,980,314
4,444,932
4,509,951
4,392,367
3,353,479
3,843,467
3,036,681
3,325,462
2,994,981
2,368,522
938,939
2,202,143
3,180,127
2,455,837
2,702,492
2,380,833
1,901,574
1,381,598
1,754,535
1,518,311
2,145,189
1,951,223
1,873,301
2,287,962
2,281,956
1,929,318
1,195,380
2,163,399
1,674,178
1,705,031
2,510467
1,215,479
2,157,918
2,353,465
907,080
1,530,189
898,355
1,976,764
2,924,793
1,674,681
$3,391,286
5,159,854
4,185,443
3,980,314
4,410,302
4,471,436
4,377,551
3,343,405
3,826 192
3,036,681
3,311,646
2,994,981
2,300,236
933,704
2,202,143
3,144,474
2,451,569
2,680,724
2,361,011
1,898,372
1,362,621
1,754,228
1,503,813
2 131,074
1,950;380
1,873,301
2,238,695
2,254,617
1,916,449
1,181,326
2,158,916
1,671,688
1,678,115
2,485,909
1,183,657
2,157,918
2,338,720
1,385,928
901,223
1,530,189
887,029
1,964.244
2903,877
1,654,212
$83,364
20,915
$34,858
12,251
34,680
38,515
14,816
15,074
17,275
$3,674
115,054
918
12,978
"30,#562
42,041
13,816
68,286
5,235
35,653
4,268
21768
19,827
3,202
*i6,"732
16,572
406,683
73,795
53; 115
18
'S£
307
39,468
14,115
843
49,267
27,339
12,869
14,054
4,483
2,490
26,916
24,558
31,822
14,745
38,301
44,431
12,662
129,930
7,000
2,622
24,394
.52,072
205,212
115,521
233,721
14,528
650,086
39,816
41170
18,652
51,791
27,299
"5,"857
11,326
12,520
20,916
20,469
95,676
32,492
14,552
83,788
205)468
118,499
8,573
65,238
52,109
$517,603
503,019
358,936
358874
223,850
227,713
314,265
442,078
501,321
203,126
346,090
107,197
315,742
407 034
286,060
201,459
180,924
177,873
2OM0S
90,624
258,447
82,758
186,864
150,517
87,337
129,923
83,518
50,102
178,087
169,283
107,182
331,139
120,045
6184
141,498
81,357
52,934
59,662
80,862
109,755
143,295
133,708
126,384
112,874
$180,056
277,877
291,354
335,100
134,054
197,583
266,475
401,160
338,228
187,278
238,646
93,250
65,214
266,160
183,005
110,248
148,599
196,424
241,862
63,995
162,720
138,409
59,535
122,096
39,245
33,500
166.003
«500
95,615
227,187
107,509
125,925
71,740
33,927
46,144
67,610
100,337
129,479
121,967
111831
102,780
1 Exclusive of receipts from permits issued by public service enterprises, which are included In Table 11,
$7,904
13,561
63
4,518
35,271
*35,"644
"i#l
9,102
4,100
3,435
3,249
6i260
$29,643
230,142
67582
23 774
89,796
16,569
47,727
33,400
166,093
15,848
72,273
13,947
280,098
341820
17,939
18,454
76,676
20,172
8,684
90,624
16,585
18,763
20;044
12108
27,802
7,827
44,273
16 602
12,084
168,783
11,558
103 952
12,536
5182
12,138
9,617
19,057
13,518
13 252
9,418
10,567
5,481
14,553
10,094
GENERAL TABLES.
167,
ASSESSMENTS, FINES, FORFEITS, AND ESCHEATS: 1916.
assigned to each, sec page 19.' For a text discussion of this table, see page 63.]
BECEIFTS nou
TAXES—continued.
RECEIPTS FROlt PINES, rOBIUSS,
AMD ESCHEATS.
BECEIFTS FBOlf SPECIAL ASSESSMENTS AND FB01I SPECIAL CHARGES FOE OUTLAYS.
Special
expenses.
TotaL
Total.
for
Penal>
ties
Original and
levies. interest
Special assessments for outlays.
Total.
Original
levies.
Penal
ties and
interest
Special
charges
for
outlays.
;$74,009,766 [$2,543,065 $2,540,261 $2,S04 $68,835,819 $65,868,952 $2,966,867
Total.
Com*
Court
Es
fines and mercial cheats.
forfeits. forfeits.
$4,124,489 $3,952,297 $84,289 $87,909
24,579,97a 264,703
22,509,57fl 21,708,109 801,467, 1,805,699, 1,873,329 1,796,7591 24,4571 52,112
264,703
14,791,929
499,759
13 14,031,234, 13,359,114 672 120 1 260,936
550)557] l)l93 14,4lfl
499,74«
566,161
18,668,015] 1,114,920] 1,113,703] 1,127 17)323,68(X 16,175,5801 1,148,100 229,415
695,905 27,322 16,57i1
739,801
8,791,752
308,279' 30?38S
466,350 20 362 2,659]
489,371
891 8,277,794 8,162,343 115,451' 205,679
355,404
7,178,092
354,631]
455,829 442,726 10,952 2,15d
773 6,693,535 6,463,80M 229,729 129,153
2,582,704!1
788, SS5
699,580
390,124
240,323
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1918.
$324,678
1,112)392 $124,769
129)600
173,770
10,351
126)888
25)080
53,318
85,002
52,699
24,357
6,410
23,315
16,027
18,624
$9,075 $814,703 $10,012,032
763)763 223,860 6,160,851
129,600 1,142,173
38,086 2,710,353 $247,350
115,433
232,808
101,80$
17,353
50,172
36)424
$247,350
17,353
1,451,804
323,386
172,142
2,374,429
46,899
2,515
248
5,733
$8,687,063
6,097)321 |
1,115)010
2,463,003
215,455
$8,036,855 $650,2081 $1,324,969
63,530
6,060,094
37,227
26,254
l)ll5,010
2,463,003
181)286
34,i69
1,357,105 1,357,105
323,386
323)386
172,142
172,142
2,078,182 1 1,098,319
79,863
$880,212
562,967
67,060
66,886
69,558
$852,647 $7,052 $20,513
542,332 16,447 4,188
66)099
961
638 19,800
46,448
68,307
1,251
94,600
67,450
296,247
82,236
60,423
67,299
5903
82) 156
65)568
106,3ii
12,550
$103,357
65,559
20,340
57,708
29,737
$99,661
65383
17,072
54)601
28)896
51,418
48)504
40 362
28,838
42 857
117 802
63,521
36.442
28,838
42755
117,192
63)070
32)180
120
200
31
1,433
SO
3,855
GROUP IL-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916.
$237,736
34,624
165,411
82,096
85,032
28,304
38.832
80,202
14 029
22,560
$33,424 $114,634
8 746
10)902
ll)793 112,321
21 885
40 908
14,030
48)031
6,608
3)140
16,638
4,742
4,550
427
22,160
41)420
$13 $3,864,444 $3,864,444
091,613
991,613
2,326,827 2,323,464
045665
046 054
504,267
504)267
$99,678 $3,043,503
14,076 l)009)O37
41,297 2)326)827
19,303 l)20l)l66
606)817
21,212
$34,064
15,726
$84,051
15,726
148,708
148,798
869,812
7,516
7,516
862,296
802,126
60,170
293,301
1,460,033
3,075,528
530
243,125
530
243,125
241,353
1,169,214
3,035,166
230,374
1,085,951
2,521,210
10,979
83,263
513,956
22,269
13,514
22)l44
9 287
18,019
$1,608 1
389
$217 $3,479
176
2,368
3)l07
86
755
400
490
102
610
42
3,772
GROUP HI.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
$21,530
118,566
53,631
63)618
36,170
12,178
13,450
2,794
36,757
29,287
26,018
6,365
31,734 1
8,506i
4,121
7,094
9,318
15,817
12,236
0,446
5,101
15,186
1 262
16)069 |
21,256 1
881
14.083
16,581
6,363
1,207
25,335 |
1,151
5,576
10) 138
2,002
6,499 j
2,357
3,547
2)360
10,018
5) 189
5,890
$782
$5,696
15,459 j 66,063
15,050
24541
8)l34 i 37)105
0)748
16)083
7,230
2,255
78
0,821
16
2,778
30,029
5,828
15,448
2«U0
7,115
85
4,643
$15,061
37,044
14,040
18)289
9,430
2,684
3,551
19,786
5,372
4,893
1,653
116
4,541
14,156
6,576
3,693
2,468
7,774
3,056
1,661
620
4,088
5,086
5,210
104
821
11,616
5,113
743
881
074
2,509
825
8,081
7,588
506
6,284
347
801
2,357
484
It «23
3,778
7,893
312
11,290
10,718
1,722
4,458
15
9,967
1,262
11,031
12,432
5,216
13,670
6,363|
1,207!
17,151 !
1,151
5,576
3,854
1,655
4,698
3,063
046
10,018
1,411
6)890
1,085
$133,002
1,055)085
2)042)288
1)317,330
1,041,211
1,530,521
104,070
785 380
346,568
700,692
701,385
401,152
250,620 !
339,3561
552,100
184,489
40,076
567,532
100,265
226)468
165,558
767)912
101)995
31,391
376,853
237,490
456)825
i34,488
105,334
135,616
723 198
42,711
47)853
163)757
145,624
6,336
594 501
29,294
390,403
118,650
455,362
65,224
51,132
$170,656
$170,656
142,650
142,306
131,628
131,628
125,101
i25,ioi
82,739
108)399
82,739
108,399
71,121
70,502
38,633
361
38,533
306
12,254
12,254
35,536 j 35,536
30,970
39,761
28,393
36,776
28,393
36,776
31,206
31,206
485
485
30,806
28)406
30,806
28,406
! $133,902
$118,851 $15,051
1 1,784,429 1,784,429
346 1
1 2,041,788 2,041)442
8500
4,507
1,308,720 1,304,123
8,619
762,097 264,261
1,026)353
14,853
11,536
1,199,757 176,678
$244
103,375
104,070
704
6,186
642,058
647)566
5,508
346,493
75
346,493
28,872
546)719
I 546,710
700,544
i 701,385
841
318,413
318,413
130)456
141,536
685
2,080
339,356
62,426
276,930
4,776
79,758
467,566
j 547,324
32,633
76,048 j *»*87
80,735
619
10 107
29,053
29,870
826
15,442
464,166
513)557
49,391
08)486
09,904
55
1,418
7,180
101)767
219,288
27,521
150,043
165,558
14,615
3,661
594,351 169,900
764,251
91,099
0,096
101)995
10,137
362,203
14,645
362,208
201,054
201,054
453)030
453,030
2,895
istAak
1,412
04,518 1
209
105,334
104,878
456
127,018
128,074
8,598
944
723)158 ■ His 320 107,829
40
14)098
14)098
220i
10,063
114
11)077
147,283
16,474
163,757
113,234
1,184
114,418
6,336 j
594,40i
499,350
100
05,0421
13,310
14,074
15,220
755
389)018
389,918
114,880
118,650
3,770
455)362 j 426,243
29,114
6,980
27)ll2
326
27 438 j
10,029 !
12)621
12,697 |
76
* Data Included for county are for fiscal yeor closing June 30,1015.
$7,331
$101
28)650
561
28)675
13) 084 5,303
23)411 3)200
11,073
5 848
363
21,883
206
23,339
8)547
8,547
3,306
3)454
16,061
5
16,066
3,470 1 3,470
50)599 | 50)599
46,074 1 46,974
22,532
17)863
6,268
5
6,461
30 848
30,843
40
6)l47
6,190
30,049
31,149
250
68,403
68,653
16,065
16,065
15 468
16,118
9863
9,880
!
7,853
7,010
7)090
8,967
8,077
I
36,430 14,368
50,8251
12238
12,238 j
16,466
16)466
13,559
13,550 |
4,833
4,833
6,143
6)143
5,691 j
5)691
3,156
3,156
9)717
9,717
16,798
16,708
17)034 1,895
18,929
14,303 1,000
15)674
20
1,535
l)555
16,053
16,053
3,746
3,746
2 185
2 185
8)389
8)402
10)313
10)313
$7,331
23)791
32,484
20,389
30,458
11,683
* Delinquent taxes.
20
21
22
23
24
j 25
26
27
28
148 29
30
31
32
33
4,669 34
188 35
36
3 37
200 38
39
40
650 41
17 42
43
80 44
10 45
46
27 47
48
40
50
51
52
53
54
55
56
371 57
58
50
60
61
13 62
63
$40
3,248
1,097
3,847
610
106
1,250
FINANCIAL STATISTICS OF CITIES.
168
TAMB 7.—REVENUE RECEIPTS FROM TAXES, SPECIAL
(For a list of the cities arranged alphabetically by states, with the number
BECEmS ntOlf TAXES.
1
1
OTT.
Total.
Total.
Original
levies.
_JL.
The general property tax.
Penalties
and
interest.
Business taxes.
Other than on liquor
traffic.
Poll
taxes.
Total.
On liquor Collected Collected
traffic.
with
without
issue of
issue of
license.
license.
GBOUP IV.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1916.
$1,936,345
1,346,627
1,508,168
1,294,883
2,144,933
11,897,878
1,303,918
1,265,754
1,219,611
2,024,730
61,895,049
1,278,538
1,246,025
1,186,223
1,973,331
12,829
25,380
19,729
33,388
51,399
Schenectady, N. Y . . . .
Wilmington, Del
Duluth. M i n n . . . . . . . . .
Oklahoma City, Okla..
Norfolk, Va
1,698,336
1,039)344
1,746,585
1,187,955
1,620,345
1,575,133
1,029,497
1,518,033
1,157,491
1,298,224
1,562,371
1,023,500
1,518,033
1 157,491
1,277,351
12,762
5,997
20,873
Elizabeth, N. 7 . . . .
Somerville, Mass...
Waterbury, Conn..
St. Joseph, Mo
Utica,N.Y
1,107,953
1,573,544
1,313,023
1,139,854
1,336,934
930,576
1,465,915
1,176,484
987,927
1,169,891
914,094
1,454,715
1,162,442
986,673
1,163,050
16,482
11,200
14,042
1,254
6,841
57,577
Akron, Ohio
Troy.N.Y
Manchester, N. H .
Hoboken, N. J
Wilkes-Barre, Pa..
1,554,015
1,554,131
1,153,160
i;242,261
1,448,710
1,429,793
1,448, HO
1,417,070
891 148
1,026,753
809,178
12,723
2,380
8,461
1,423
33,248
153,699
11,138
Fort Wayne, Ind..
Erie, Pa
Jacksonville, Fla...
Evansville, Ind.
East S t Louis, 111.
834,550
899,250
890,808
915,038
842,975
743,372
809,965
766,864
801,716
743,372
801,616
752,280
801,716
628,633
8,349
14,584
Harrisburg, Pa
Peoria, 111
Passaic, N . J
Savannah, Ga.
v* i oaviuuiau.uB*,
93 Bayonne,N. J..
Wichita, Bans
South Bend, I n d . . .
Johnstown, Pa
Brockton, Mass.....
Sacramento, Cal....
935,108
1,209,648
749,349
925,316
875,245
992,186
654 062
717,625
899,285
867,595
992,186
645,828
716,348
869,183
1,005,070
782,985
683,333
1,284,692
978,262
707,862
595,896
1,095,521
1,182,973
978,262
707,862
591,193
1,077,032
1,182,973
709,746
987,712
709,746
980,062
1,170,692
609,285
836,594
Des Moines, Iowa..
Fort Worth, Tex..
Lawrence, Mass.
Yonkers,
l,m, 400
1,035,214
811,417
Terre Haute, Ind...
Holyoke, Mass
Portland, Me
Allentown, Pa
El Paso, Tex
803,670
1,243,938
1,263,342
687,699
923,132
Charleston, S. C
Springfield, 111
Canton, Ohio
Chattanooga, Tenn.
Pawtucket, R. I . . . .
893,071
935,894
731,156
622,781
920,027
Altoona,Pa
Covington, Ky
Mobile, Ala....
Berkeley, Cal
Sioux City, Iowa...,
587,968
627,137
483,262
890,654
1,067,483
537,937
355,332
864,896
990,708
538,527
537,937
351,994
864896
990)708
Atlantic City. N . J .
Saginaw,,Mfch
Little Rock. Ark.
Rockford,Ill
Binghamton, N. Y .
1,643,902
725,481
490,479
833,650
915,352
1,350,947
670,892
403,055
824,153
838,413
1,304,611
662,405
403,055
824,153
Pueblo, Colo
New Britain, Conn.
Flint, Mich
Tampa, Fla
San Diego, Cal
,
656,073
773,083
550,934
815,152
2,053,642
563,984
710,346
543 001
731,006
1,846,620
563,984
700,066
540 001
718,954
1,846, 620
Springfield, Ohio...
-&rk,Pa—
Lancaster, Pa
,
Maiden, Mass
,
575,541
450,235
414,441
887,346
546,M14
414,493
374,244
546,414
409,903
373,712
x
'iJ?'Si?
611,321
847,946
773,531
807; 127
667,641
569,469
772,826
807 127
667 641
568,407
848,818
784 837
3105,512
311,744
*"i5,*699
629
9,992
7,034
6,399
58,795
13,132
18,310
44,402
27,759
38,756
1,425
28,427
24,210
15,844
$3,494
30,371
118,495
$21,597
35,003
123,986
62,567
98,381
95,529
2,308
187,635
21,322
311,175
89,149
3,640
"*49,"l42
12.9S6
3,111
965
150,110
3,079
93,279
137,757
106,317
141,150
2,305
89,755
81,193
98,126
4,411
89,933
87,725
60,836
187,643
79,212
81,518
80 413
55,410
174,286
60,000
163,560
67,665
110,598
5,931
208,332
7,650
8,234
5,614
1,277
30,102
145,494
-
i56,*15S
705
1,062
3,714
6,728
20,378
38,012
20,970
63,857
64,773
5,053
137,109
5,807
21,088
26,436
23,200
81,704
78,438
63,169
51256
M,8&5
3,847
115,157
125,256
60,495
53,312
56,752
*2,*690
4,703
18,489
7,650
2,224
2,036
11,352
"i,324
47,505
204,532
76,903
203,757
60,372
10,419
602
7,746
4,693
46,336
8,487
8,987
61
4,112
16,707
10,280
3,000
12,052
"iu,*766
4,590
532
18,391
107
19,754
1,010
"57,*823
7,762
2,259
25,000
*6,332
3,033
64,700
56400
43,000
83)500
171,459
3,718
26,000
181,239
66)768
6,789
1,529
56,927
1,323
3,925
58,200
32)400
112,626
6,456
76,897
74)574
30,000
26,062
105,796
58,869
61,787
2,436
4,263
48,038
H'JSS
16,000
64,354
20,012
87,999
121,848
19 436
70,768
3,338
$5,908
3,958
61,496
275,018
49,290
75,363
8,747
57,858
'130,350
45,332
59,200
88,468
29,637
3,770
80,846
192,876
77,173
27,069
27,139
24,415
32,818
770
50,502
26,250
158,976
4,071
4,161
1,746
3,036
9,767
25,671
13,600
27,600
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916.
Augusta, Ga
Davenport, Iowa.
Topeka, Kans
Salem, Mass
$687,881
884,054
767,334
721,200
$518,904
820,927
738,962
637,842
$515,740
819,965
738,962
630,367
$3,164
962
7,475
$63,319
$17,600
Haverhill, Mass...
Kalamazoo, Mich..
Bay City, Mich....
* ■ * " - % Pa...
945,867
613,595
557,248
577,385
776,768
604,910
529,670
534,704
769,648
7,120
69,382
31,962
523 252
531,198
6,418
3,506
8,499
$161,576
60,355
23,588
2,030
$35,067
67,089
4,781
27,434
33,642
62,119
*56
26,827
24)000
* Exclusive of receipts from permits issued by public service enterprises, which are included in Table 11.
$11,233
"V3,#642
GENERAL TABLES.
1C9
ASSESSMENTS, FINES, FORFEITS, AND ESCHEATS: 1916-Continued.
assigned to etch, see page 10.
For a text discussion of this table, see page 63.]
&ECEIKS ROM SPECIAL ASSESSMENTS AND FBOM SPECIAL CHARGES JOB OUTLAYS. || BBCiiiH^FTOM^TOTS^roE»*i»,
BBCEOTS n o l i TAXES—continued.
Special assessments for
expenses.
Nonbusiness license taxes.
Paid by persons granted—
Total.
Total.
Total.
General
Dog
licenses. licenses. Permits.!
Penal
ties
Jrigtnal and
levies.
inter
est.
Special
itsforoutlays.
Total.
Penal
ties and
interest.
Original
levies.
Special i
charges
for
outlays. I
Total.
Court ComEs
fines and]merdall cheats.
forfeits. forfeits.
GROUP IV.-CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1016.
$16,870
7,706
1,172
12,705
6,123
63,287
1,584
4,241
6,010
30,925
0,142
.3,012
2,677
3,517
2)702
2,104
2,558
1,353
2,369
14,170
3,149
1,675
1,723
2,093
13,040
3,365
6,341
6,841
9,307
2,687
2,735
2,390
809
$3,266
$13,583
2,856
1,172
$18,113
198,949
35,468
332,693
435,377
7,46S
4,678
5,237
1,445
20,501
3,154
7,683
165,043
36,662
518,322
17,304
1,353
2,369
4,764
1,056
126,668
72,528
42,666
374,218
91,143
30,158
11,626
401,537
101,830
74,716
74,716
2,078
2,078
2
'?2
3,086
5776
13,346
12,947
6,010
1,600
307
2,710
1,124
1,939
12,930
11,446
3,934
6,021
861
1,365
2,836
7,514
839
1,078
11,565
8,610
1,420
5,182
489
120,399
397,619
76,077
91455
18,551
202,732
111,709
203,776
76j303
63,873
81,819
6,838
4,538
2,286
612
3,318
1,351
4,487
4,538
646
612
2,088
445,573
274,628
58,220
SO; 205
310,556
6,086
542
821
1,0S3
18,871
91,946
10,916
37,908
54 4S5
63,414
6,413
542
821
1,922
20,301
3,086
4; 176
1,640
327
1,430
2,975
4,886
636
3,511
2,418
656
333
2,855
^ 130
2,997
2,126
871
20,454
105 090
192 702
49143
9)081
6,642
1,201
6,082
6,322
6)007
1,244
432
2,177
1,465
5,398
1201
150
4,145
4,542
149,342
64 582
115,583
185 273
264,141
8,843
5,248
12,061
750
2,374
1,481
536
1,209
750
1,533
7,362
4)712
1,231
841
16,453
154 803
212,513
152,416
77)187
3,621
2,580
4 163
3300
14,146
594
668
656
178
1,266
3,027
1012
3,507
1,172
12,871
63,192
48,377
152 932
79,798
599,085
978
3,565
5 120
525
216
257
194
3,308
5,120
525
165,672
49,214
1,965
47,497
5,500
9,621
1,950
9
$20,385
8,045
1,564
3,363
7,722
3,794
1,074
13,949
678
3,606
4,451
8,498
13,039
7,262
$20,385
8,045
3,382
3,382
26,713
3,386
26,176
3,386
$537
30,158
11,626
$18,113
198,949
11,0S5
324,648
435,377
$18,113
198,949
11,085
324,648
414,678
161,661
26,662
482,316
13,918
145,968
25,719
479,389
13,918
15,693
943
2,927
120,769
32,637
31,040
362,573
91,143
109,786
32,116
30,01,0
361,384
84,570
10,983
521
1,030
1,189
6,573
104,830
326,821
100,060
4,770
489
119,692
453
115,865
$3,998
$20,699
36
3,827
10,000
9,293
5,899
9,733
11,645
707
2,067
6,761
202,732
73;373
88,638
6,761
202,732
87,675
203,776
76,103
45,172
81,819
87,675
203,776
70,731
45,172
71,754
444,650
274,628
48,994
22,560
444,650
273,583
48,546
21,871
91,627
8,184
5,659
41,977
63,414
91,548
8,184
5,659
41,977
54,461
18,144
102,590
183 468
49,148
8,645
17,116
102,590
183,468
44,064
8,482
137,596
64,582
115,583
185, OH
261,627
137,596
64,582
115,5S3
185,071
261,627
16,453
152,278
211,769
149,593
67,758
14,844
150,343
211,769
149,593
55,631
62,596
38,219
152,932
71,903
553,813
62,596
35,207
152,899
71,903
553,809
3,012
33
165,672
48,164
165,672
47,455
709
76,077
114
4,421
77
4,421
37
923
18,551
1,825
29,304
18,551
1,825
29,304
202
2,514
202
2,514
1,923
1,»
"27823
596
10,158
38,476
15,960
9,899
"38,"4i8
15,960
259
31,537
2,704
1,201
1,502
7,369
24,034
5,372
200
8,701
*i6,"065
1,045
448
79
5,084
163
2,127
4,066
22,134
20,596
20,349
4,066
22,104
20,362
20,286
$565
250
74
47
30
187
63
64
65
66
67
68
4,129
4,129
70
71
72
73
3,085
1,504
11,988
3,807
2,196
3,082
1,504
U,9S8
3,807
2,196
74
75
76
77
78
18,908
524
3,450
1,742
2,679
14,734
516
2,450
1,742
2,679
3,231
6,557
24,059
2,793
1,989
3,231
6,557
24,059
2,793
1,989
86
87
5,101 I 5,101
1,197
1,197
6,532
6,532
14,998
14,998
5,654
5,654
89
90
91
92
93
4,000
174
1,000
79
80
81
82
94
95
96
97
98
10,326
1,662
13,193
10,048
8,291
319
2,732
2,945
12,508
1,660
7 771
2)450
750
19,541
1,431
7)771
750
19,541
99
100
101
102
103
2,310
2,500
9,234
17,384
2)587
1716
6,691
3,670
17,225
2,587
1 716
6)298
3,670
159 1104
1105
106
393 107
106
3,614
3)042
10)003
787
11,870
3,614
3,042
10,003
682
11,870
109
110
?'iS
19,429
3,551
1983
15)436
8)195
4)468
1,976
15)421
8 195
4,468
114
115
116
117
118
5,384
11,835
4,952
19)727
16,190
119
7,895
6,796
5,384
11835
4,981
19)727
16,190
3,512
3,352
1,470
• 482
679
436
11,746
1,609
l)935
$23,008
12,705
4,549!
4,529!
2,401
10,722
1,684
13,193
10,048
15,896
9,226
18,094
8,953
1,028
$23,623
12,705
4,549
4,853
2,401
602
744
1,050
1,965
31,537
482
679
396
22
7,545
2,450
20
60
HI
85 1112
113
120
121
122
123
160 124
5,000
125
126
127
$10,472
3,175 $1,250
4,285
4)003
128
129
130
131
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916.
$7,401
2,772
4,784
409
3,904
144
540
$2,766
2,762
2,492
2,712
347
$4,635
$10
2,292
409
$11,957
165,331
166 783
14,345
$1,744
48
1,131
7,279
$1,744
48
1,131
7,279
666
1,192
144
193
32,739
66 900
64,992
51825
15,090
31
15,090
31
$10,213
165,2S3
165,652
6,725
3,863
63)672
64,992
51,825
s Delinquent
$10,213
165,283
165,652
6,725
3,789
54,784
59,755
51,825
taxes,
$341
$74
8,888
5,237
13,786
3,197
$10,472
4)425
4)285
4,003
1,795
l)l20
219
9,898
1,795
l)l09
9,898
219
132
*11 133
134
135
FINANCIAL STATISTICS OF CITIES.
170
TABLE 7.—REVENUE RECEIPTS FROM TAXES, SPECIAL
[For a list of the cities arranged alphabetically by states, with the number
BECBFTS PBOil TAXES.
Business taxes.
The general property tax.
CETT.
Ji
Total.
Total.
Original
levies.
1
Penalties
and
interest.
Special
property
taxes.
Other than on liquor
traffic.
Poll
taxes.
Total.
On liquor Collected
traffic.
without
issue of
license.
Collected
with
issue of
license.
GROUP V.-OITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1916-Continued.
$7,558
1882,955
706,651
487,511
925,257
793,498
3813,765
518,965
395,985
907,707
664)524
3808,564
518,965
391)663
907,707
664)524
85,201
Huntington, W. Va.
Chelsea, Mass
Woonsocket, B. I . . , .
Wheeling, W.Va..
489,977
709,526
521,629
645,773
1,520,781
470,132
612,647
468,480
516,165
1,357,713
465,199
597,976
464,785
515,769
1,348,657
4,933
14,671
3,695
396
9,056
146
147
148
149
160
Butte, Mont
Montgomery. Ala.....
Muskogee, Okla
Roanoke, va
WestHoboken,N.J..
719,914
401,042
430 731
468)567
365,423
590,407
283,949
423,765
359,146
297)866
588,847
280 122
423,765
358,883
286,108
1,560
3,827
151
152
153
154
155
Galveston, Tex
East Orange, N. J . . . .
Fitchburg, A
Chester, Pa
Newcastle, Pa..
715,760
791,500
869,951
354,569
430,852
669,532
754,459
748,411
312,983
417,476
659,974
740,940
738,831
305,848
417,476
9,558
13,519
9,580
7,135
3,231
61,229
7,080
17,792
14,000
156
157
158
159
160
Springfield, Mo
Perth Amboy, N.J..
Lexington, Ky
Dubuque, Iowa
Hamilton, Ohio
502,030
406,156
627,086
773,273
444,530
411,216
324,376
497,939
713,141
401,806
408,044
322,000
494,745
712,805
401,806
3,172
2,376
3,194
1,730
7,768
597
161
162
163
164
165
Lansing. Mich....
Charlotte, N . C . . .
Decatur, 111
Portsmouth, Va..
Everett, Mass....
541,823
272,894
404,141
262,239
708,236
537,237
237,958
392)223
203,704
654,900
529,160
237,958
392,223
197,103
642,615
8,077
166 Khoxville, Tenn.
167 Elmira,N:y..
168 San Jose, Cal
169 JoIiet.nf
170 Pittsneld,Mass
440,083
671,221
490,595
592,312
816,066
363,326
609,813
395,800
438,050
71I!183
603,933
395,800
438,050
702,594
136
137
138
139
140
Lincoln, N e b r .
Racine, Wis...
141
142
143
144
145
Macon, Ga
PasadenaJLCal.
Superior, w i s . .
4,322
843,139
13,562
263
11,758
7,926
16,702
6,953
2,508
21,083
45,560
36
140,493
32,552
8,040
1,000
8,507
370
6,649
6,601
12,285
34,783
1,042
5,880
16,061
1,573
16,800
1,709
159,114
141,879
89,749
9,633
113,533
8,449
32,775
45,408
16,781
1,061
85,391
109,969
5,008
97,205
55,581
89,114
27S6
79,533
6,770
3,711
1
131
8,449
2,690
6,807
16,653
1,061
363,093
79,000
2,863
30,822
30,085
38,600
49,320
2,092
35,419
52,646
751
28,535
19,372
42076
21,721
11,515
21,596
13,350
38,272
17,600
70,902
78,325
128,102
59,485
40,920
34,838
74,679
83,897
56,550
40,361
3,095
25,981
9,276
55,010
1,325
10,216
150,000
76,000
"801
33,979
109,969
5,008
61,786
2,187
6,939
5,221
3,804
4,121
11,545
36,064
3,646
39,205
2,935
559
2,657
3,095
25,981
6,619
39,505
1,325
15,505
72,900
42,985
92,444
150,462
33,901
37,821
74,922
140,957
31,435
2,596
1,549
2,352
72,900
2,568
15,973
7,153
2)466
27,060
69,504
37,650
28,364
1,905
2,438
3,093
680
4,299
3,881
2,877
8,594
48,467
22,193
171
172
173
174
175
Qumcy,Mass
Auburn, N. Y
Quincy.111
Cedar Rapids, Iowa..
MountVernon,N.Y*
922,253
560,745
515,293
765,610
891,650
860,741
518,743
434,502
718 047
847,858
846,210
613,249
434,502
718,047
821)535
14,531
5,494
37,197
10,913
19,352
26,323
9,188
3,093
29,645
76,211
41,531
32,829
176
177
178
179
180
NewRochelle,N.Y..
Niagara Falls, N . Y . .
Amsterdam, N. Y
Taunton, Mass
Jamestown, N. Y
1,053,968
869,742
460,193
611,976
577,960
1,013,525
785,445
413)442
467,652
535,800
976,433
781,633
411,761
462,488
533,652
37,092
3,812
1,691
5,164
2,148
7,462
17,223
15,516
93,780
21,574
30,353
59,634
29,583
36,984
20,026
28,155
55,152
26,567,
34,362
16,269
181
182
183
184
185
Lorain, Ohio
Oshkosh,Wis
Jackson, Mich
Lima, Ohio
Stockton, Cal
546,278
443,705
532,327
373,985
707,489
506,918
372,137
501,334
337,489
645,508
506,918
372,137
499,176
2,158
37,690
63,820
30,280
35,718
60,551
35,912
29,800
25,831
33,700
53,906
186
187
188
189
190
Waterloo, Iowa
Fresno, Cal
Shreveport, La
Columbia, S. C
Austin, Tex
630,623
520,268
410,550
346,622
409,763
29,890
95,875
45,903
58,253
10,151
25,425
61,150
8,954
1,197
36,161
38,103
31,821
96,221
14,506
39,461
30,133
154,337
26,077
908
63,137
29,614
4,426
86,463
44,890
4,820
82,152
58,465
8,406
32,304
27,917
33,057
30,300
18,400
52,500
13,005
34,252
25,393
35,400
11,866
3,104
6,748
13,421
43,721
1,501
4,496
4,740
118,937
14,211
90S
191 Everett, Wash....
192 Aurora, 111
193 i Wflliamsport, Pa.
194 Jpplln, Mo
,
195 Waco, Tex
,
196 Orange, N . J
197 Boise. Idaho..
198
199
Colo..
200
201 Danville, 111
202 Newport, Ky
203 Bellmgham. Wash....
204 La Crosse, w i s
205 Council Bloflg, Iowa..
206 Norristowa, Fa
207 Kenosha, w i s
208 Ogden, Utah
209 Winston-Salem, N. C.
210 Zanesvflle, Ohio
211 i Eastan, Pa
212 Waltham.Mass
213 I Madison, Wis
350,080
426,683
417 857
427,484
638,668
434,649
334 216
600,163
495,305
1,578,491
431,777
308,958
258,770
493,486
478,233
222,356
492,950
365,602
262,848
340,005
293,999
557,902
752,614
9,794
422,196
358)785
398,989
395,451
313,584
387,536
368,123
323,073
622,631
388)015
301,156
437,159
468)709
1,375,059
368,559
274)851
253,965
395 622
429,202
313,584
387,536
368,042
321,409
617,723
81
1,664
4,908
370,380
299,179
436,934
462,240
1,371,298
17,635
1,977
225
4,469
3,761
304,747
245,905
512,109
650,620
1,414
6,465
645,508
590,123
422,196
356,962
202,469
394,970
301,017
243,600
13,184
368,559
274)180
253,965
394,503
429,202
201,201
294,970
300,864
242,677
304,747
244,049
505,628
649,937
2,772
3,823
1,823
17,046
3,299.
750
#
*7,"625
187,711
'ii'/m
671
#
"i, ii4
1,2
153
923
1,856
6,481
8,029
14,303
2,512
13,526
3,460
8,608
2,031
29,962
12,470
19,377
14,086
1,588
1,475
2,123
31,237
1,157
2,349
2,060
713
57,200
20,660
2,205
32,000
41,157
2,640
49,500
49,350
52,534
*31,*480
31,479
16,400
1,432
84,612
1 Exclusive of receipts from permits issued by public service enterprises, which are included in Table 11.
39,135
41,009
723
4,482
893
2,622
1,351
1,778
2,783
4449
2,018
5,488
4,465
32,376
45,903
56,442
3,732
8,954
4,426
1934
3)733
2,180
1,172
9 115
8,406
825
11,517
1432
4,468
GENERAL TABLES.
171
ASSESSMENTS, PINES, FORFEITS, AND ESCHEATS: 1916-Continued.
assigned to each, sec page 19. For a text discussion of this table, see page 63.]
BECEtPis raoii TAXES—continued.
BECHPTS FBOll SPECIAL ASSESSMENTS AND TROU SPECIAL CBABOES FOE OUTLAYS. || BECEUrxSJBOM^^N^TOBFEXTS,
Special assessments for
expenses.
Nonbusiness license taxes.
Paid by persons granted—
Total.
Total.
Total.
General
Bog
1
licenses. licenses. Permits.
Penal
Original ties
and
levies. Inter
est.
Special assessments for outlays.
Penal
ties and
interest.
Total.
Special
charges
for
outlays.
Total.
ComCourt
Es
nerda
fines
nesan
and mercial
forfeits* forfeits. cheats.
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1916-Continued.
$2,518
2 6G8
1777
7917
1)879
81,418
2,604
320
2,158
1,445
3,470
1842
1752
10,316
426
600
996
1,361
266
11,564
7|l24
1)958
4 176
2,466
4,432
17,693
7,358
'443
5,865
1,831
416
519
62
1,954
983
1,496
912
1,163
1,674
2,148
2,362 1
747
2 351
116
3,800
1,506
317
1,870
1,414
4 555
6,032
1,175
1,103
2,167
944
1,437
2,623
7,440
1,652
376
560
1,573
1,892
881
256
1,233
713
706
1,430
56
1,123
556
174
693
811
2,197
3,090
2,209
623
778
493
1,891
969
445
335
1,039
867
8,190
1,531
3,124
2,927
1,042
2,519
409
81
4,493
379
3,367
1,629
1,541
1,525
2,660
2,234
923
800
313
4,912
9,400
484
1,054
9
175
2
1,240
50
7,026
3,045
379
1,795
1,179
1,045
4,872
1,310
1,703
982
950
1,479
373
42S
456
927
1,529
1,042
2,224
776
2,785
1,394
335
1,009
627
989
960
7,132
1,087
124
*8
993
521
54
1,706
223,875
1 450
14 779
6579
25,627
218,780
1,450
14,252
6,579
23,191
5,095
""'527'
230,942
128,363
230,942
104,661
23,702
18,816
49,725
17,102
49,725
17,102
42,184
7,541
42,341
39,716
30,040
56,439
74,174
42,341
39,716
9 104
42,253
74,174
42,341
38,029
9,104
42,253
70,094
105,630
35,799
132,782
123,083
128,868
105.630
35'509
132,782
116,726
128,868
223,875
16,467
14,779
6,579
67,591
1,483
14,492
$31,912
2,304
846
391
10,050
6,037
1,772
2,222
$163,084
48,848
101,667
221,354
188,042
$199,996
57,835
101,667
235,572
200,717
426
12,144 I 1,041
1,128
146
1,045
1,045
'647
647
1,434
1,496
2306
2,642
1,952
428
$566
$199,996
48 848
101,667
221354
188,042
$1,100
64
1,457
5,759
434
261,290
129,053
105,630
39,359
132,782
123,365
130,327
$3,987
$8,987
6,945
12,675
6,945
12,675
11,053
11,053
41,964
41,964
30,348
30,348
11,378
11,378
$3,499
3,254
16,088
4,769
6,804
$3,456
3,254
16,088
4,767
6,780
11,345
1,759
1,053
12,923
1,946
11,345
1 759
1053
12,923
1,946
141
142
143
144
145
15,222
10,547
16,827
462
33,928
15,222
10,502
16,827
462
5 146
147
45 1 148
149
150
3,033
1,012
3,006
2,016
2,887
2,958
1012
3)005
2,016
2,887
75 151
152
153
154
155
2,969
3,605
2,019
786
2,191
2,969
3,605
2,019
786
2,191
156
157
158
159
160
297
10,362
12,304
3,428
4,014
1,041
10,287
5,304
3,423
4,014
742
342
11,105
9,322
1,805
3,054
4,531
1,307
9,322
1,805
2,554
3 835
1,293
13,539
3,663
1,754
3,160
6,836
1,079
3,663
1,754
3,160
6,836
1,079
171
172
173
174
175
1,171
5,951
1,631
2,734
2>7
1,171
5)951
l)455
2,734
2,707
ifc 1 178
179
1,944
1,730
3,299
2,124
7,883
1,944
1,730
3)242
2)ll2
7,883
6,706
6529
11,910
17360
3,373
6,625
5,132
11,910
16,860
3,363
5,117
5,032
1957
17,093
7; 251
1,074
6,749
7,608
3,541
401
6,487
779
4,181
1,661
3,471
1,296
5,111
4)267
l)957
17)093
7)248
1,074
6)749
7,608
3,541
401
6,487
779
3,786
1661
3)471
1,296
6,238
6)858
15)658
3,006
l)222
l)l63
3)660
$7,273
"3,"964'
2,436
1,687
"4,"686'
6,357
1,459
111,570
77,327
160,382
3,626
3,626
107,944
77,327
160,382
107,944
77,327
160,382
15,914
4,562
4,562
11,352
11,055
41,014
54,209
66,419
129,594
18,231
41,014
54,209
66,419
129,594
17,939
31,974
55,012
24,162
263 933
53,026
29,024
55012
24,182
263,933
48,090
2,950
47,390
233,160
51,891
6,973
102,302
130,837
69,815
40,102
64,607
147,066
33,461
233,160
51,891
6,340
96,455
8,929
47,411
80,065
28,871
16,179
47,411
80,065
28 660
13,509
264,645
103,616
27,367
208,547
103,616
26 829
52,411
6,677
18,510
92,462
8,065
21,271
13)754
125,690
20,063
209,015
27,542
262,303
2,148
561
2,235
2,294
317
1,870
302
2,38S
5 083
333
52,736
78,173
24,182
267,715
73,678
1,055
5,373
771
376
560
47,390
234,737
51,891
20,440
103,237
200
160
155
532
737
136,364
79,310
50,236
64,607
152,277
35
1,70!
1,199
47,976
113,670
32,071
16,179
279
279
15,218
15,218
7,223
23,161
7,223
23,161
3,782
20,652
3,782
20,319
13,010
"9,"495
33,605
333
13,010
"*M95
33,605
9,558
14|l86
3,560
1,459
41,014
54,488
66,419
129,594
44,604
690
4,936
1,577
633
5,847
130,837
69,815
40,102
64,607
147,066
457
985
5,527
10,134
*"5,"2ii'
565
211
2,670
*"3,'206'
123
30
240
1,164
1,075
2,197
1,398
295
409
81
1,443
1,572
450
1,541
'536
1,626
523
923
24
313
3,867
264,645
103,616
28,616
59,643
6,677
20,984
123,603
8,065
27,399
855
7,232
855
7,232
30,226
30,226
10, €
125,690
20,113
246,599
23,020
263,002
70
50,022
141,300
29,828
100,157
27,383
194,308
13,943
125,690
20 063
246,599
27,542
16)668
478
478
699
7,519
7,519
11,634
960
6,677
20,984
93,377
8,065
.......
11,244
960
440
36,871
141,300
25,216
100,157
36,871
140,702
25,216
100,157
10,420
193,248
10,029
193,075
56,098
538
394
2,474
915
6,128
189
2,598
""60
37,584
70
5,632
598
4,556
391
173
"5*284
6,858
16,008
3,006
1,222
1,163
3 751
$2
10
$43 136
137
138
139
140
U
i
75 I 161
162
163 ,
164
165
7,000
299
500
696
14
166
167
168
169
170
176
177
180
57
i2
81
397
500
id
181
182
183
184
185
186
187
188
189
196
191
192
193
194
3 195
196
197
198
199
200
201
202
395 203
204
205
206
207
208
209
6
765
350
ii
210
211
212
213
FINANCIAL STATISTICS OF CITIES.
172
TABLE 8.—REVENUE RECEIPTS PROM SUBVENTIONS, GRANTS, DONATIONS, GIFTS, AND PENSION ASSESSMENTS:
1916.
[For a list of the dties arranged alphabetically by States, with the number assigned to each, seepage 19. For a text discussion of this table, see page 71.)
RECEIPTS FROM SUBVENTIONS AND GRANTS BY OTHER
CIVIL DIVISIONS.
Subventions for educa
tion.
Total.
state.
Grand total.
$37,666,043
7,417,965
12,061,120
8,664,322
5,254,255
4,268,381
Group I . . . .
Group II...
Group m . .
Group IV..
Group V—.
By
county.
Other subventions
and grants.
2,327,715
1,417,990
1,343,213
For expenses.
Total.
stale.
county*
927,698,347 $5,088,918 $4,588,386 $290,392
6,942,199
8,176,814
6,100,689
3,767,258
2,711,387
RECEIPTS FROM DONATIONS AND GUTS BT PRIVATE
PERSONS AND CORPORATIONS.
475,766
3,884,306
22,909
5,028
200,377
213,009
63,979
13,404
Other
than
[pensions.
$1,736,249
335,053
401,248
420,736
158,838
420,374
For
principal
For
of
public
outlays.
trust
funds.
$346,990 $107,631 «1,114,309 $167,319
103,934
100,848
50,230
38,710
53,268
25,142
27,809
13,433
34,885
6 362
144,466
211,577
330,528
84,743
342,995
Receipts
from
pension
ments.
$2,308,800
61,511
61,014
26,545
500
17,749
1,487,875
372,100
290,733
107 868
50)224
$7,902
$839,785
305,163
168,580
14,894
51)799
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1916,
1
2
«t
4
ft
NewYork.N. Y
Chicago 111 TW.T-__n
T..,___T
Phfladeipbte, P a r - - ^ . . . r i - . . . r - - T
St. Louis, Mo
Boston, wrasse*
.- T ---,..
ft Cleveland, OMo
7
8 Pittsburgh, Pa
9
n..T---r..r---T
$2,221,672
1,110,937
1,131,273
380,081
63,687
$2,221,672
1,110937
875,893
375,421
53,971
349,543
553,151
529,364
1,078,257
349,543
553,151
362,750
1,038,861
$255,380
4,660
9,716
9102,475
13,373
11,586
916
88,051 j
166,614
39,396
34,211 j
446
78,852
5,143
$3,666
$1,475
950
3)634
916
16,452
6,530
5,015
27,319
334
150
44
$120
1,899
$55,152
ii,830
1,877
76
78,702
4,765
8101,000
9,423
53,239
370
47,632
20,543
4,172
35,307
GROUP IL-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916.
$801,658 1
459 217
824 102
723)008
174)509
10
11 Buffalo, N. Y
12
13
14
15
16
17
18
19
$779,121
199)458
718,456
411,687
174,509
$22,537
259,759
105,646
311,321
1,708,368
1,608,270
218,580
218,580
6,332,692 *3,300,240
293,024
331,163 !
487,823
473,469
100,098
$56,710
12,429
15,000
1,120
106,445
13,032,452
38,139
14,354
$1,438
10,530
1,085
50,751
913
8,922
68
57,345
3,558
33,643 i 33,318
74,503
100
33,131
8,854
9,362
325
6,336
15,000
35
24,692
15,500
$32,089
28,925
68,067
33,131
$95,609
18,854
65,823
37,790
27,413
28 755
13*738
66,320
17)goo
GROUP HL-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
48
49
50
51
52
53
54
Jersey City, N.JT
^,Mo..
Portland, Ores....
Indianapolis, lnd.
Denver, Colo
$941,416
187,805
429,648
364,635
91,456
$941,416
175,890
82,903
240,220
91,456
Rochester, N . Y . .
Providence. R. I . .
St. Paul. Minn..
Louisville, K y . . .
Columbus, Ohio..
112,936
32,222
168,073
322,956
80,697
112,936
32,222
168,073
264,456
60,697
Oakland, Cal
Toledo, Ohio.*
Atlanta, Ga
Birmingham, Ala..
Omaha, Nebr
935,023
135,049
176,917
289,436
62,862
350,241
135,049
101,917
120,273
42)657
584,782
'Worcester, Mass....
Richmond. Va
Syracuse, N . Y
New Haven, Conn.,
Memphis, Tenn....
45,240
80,517
63,473
94,468
271,366
38,609
80,517
63,473
84 528
49,130
5,021
Scranton,Pa
Spokane, Wash
Paterson,N.J
Fall River, Mass
Grand Rapids, Mich.,
102/346
473,127
381,965
5,188
252,087
102,346
236,461
381,965
788
244,299
Dayton, Ohio...
Dallas, Tex
, San Antonio, Tex..
Bridgeport,Conn..
Nashville, Tenn...,
New Bedford, Mass*...
Salt Lake City, Utah..,
Lowell. Mass
Cambridge, Mass
Trenton, N.J
52,706
184,471
173,702
72,493
358,994
52,706
182,212
172,908
67 199
51,482
20,387
353,126
14)418
308,296
15,018
200)021
10,544
5,170
308)296
55
56
57
58
59
Hartford, Conn.....
Houston, T e x . . . . . . .
Tacoma, Wash......
Reading, Pa
Youngstown, Ohio.,
62,565
180,143
381 179
73 379
43,818
60,387]
178,687
189,077 !
73,379
43,818
60
61
62
03
Camden, N. 7
Albany/N.Y.
Sprmgneld,"
Lynn,Mass
211,655
47)473
13)075
3,325
211,655
47,473
8,090
45
• • 4>9 * ■ # « * ■ • • • ■ * <
8,209
$25
1,229
8,001
5,339
4,705
$11,915
346,745
124)415
$58,500
75,000
46,676
20)205
122,487
222,236
$1,610
4,400
4,288
12,628
3,500
20,205
4,798
1,000
3,750
6,950
1,336
833
2,295
6,630
350
9,940
224,038
4,065
1 050
3,307
21,243
2,511
$382
100
3,765
3,500
307
20,845
2,405
205
500
"i)750'
25
270
453
350
2,880
240
533
$25
1,229
3)728
339
940
565
1,050
$3,891
1,500
106
1,298
200
808
25
250
200
20,000
2,700
500
3,750
5,000
1,326
800
12,642
14,0G3
7,149
10
2,000
6,177
7,857
11,752
9)577
2,600
7,560
4)666
3)616
500
7,976
13
5,294
5,369
153,105
3,487
3,039
1,456
102)102
34,757
23)729
8,856
4)556
18,052
3,000
2,259
794
307,512
$3,400
$11,142
5679
15,913
19,520
5)810
2,178
4,985
3)280
s Date included for county are for fiscal year dosing June 30,1915.
7,694
507
5,500
5,500
1,950
950
1,000
5,060
153
855
4,205
11,110
252,706
250
600
2,840
376
1,028
20,668
15,150
, 5G0
250
153
110
10,000
252,146
4,634
1,000
.......
"eoo"
376
1,028
4,390
6,845
10,668
* By the United States.
10,000
10,760
2,377
"3*804
7866
8)730
2,851
10)553
GENERAL TABLES.
173
TABLE 8 . — R E V E N U E RECEIPTS PROM SUBVENTIONS, GRANTS, DONATIONS, GIFTS, A N D PENSION ASSESSMENTS;
1916—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 19. For a text discussion of this table, see page 71.]
REcnrrs rsoic SUBVENTIONS AND GRANTS BT OTHEB CIVIL
DIVISIONS.
3
Subventions for
education.
CUT.
BECEIPTS FKOM DONATIONS AND GIFTS B T PBIVATE
PERSONS AND CORPORATIONS.
Other subventions
and grants.
Total
i
Total.
By
state.
B3
By
L
state.
county.
Receipts
from
For
pension
For
principal assess
outlays. of public ments.
trust
Pensions.
funds. !
For expenses.
Other
than
pensions.
.
county.
GROUP IV.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1916.
$46,783
94,615 i
6,943
28,231
55,550
64
65
06
67 Trans'? CAty Kans
68 Yonkers,N.Y
69
70 Wilmington, Del
71
72
73
946,788
94,615
5,845
23,231
55,550
1220
31,103
607
41,410
41,410
37,000
87,793
47,162
43,993
37, GOO
83,014
39,844
48,993
74 Elisabeth,!*. J
75
76
77 St. Joseph'. Mo
78 Utica,N. Y
250,753
9,833
53,705
47,974
40,637
250,753
6,553
52,463
40,719
40,637
79
80
6!
82 H6boken,N.J
83 Wilkes-Barre, Pa
84 Fort Wavae. Ind..
86 Erie, Pa
86 Jacksonville. Fla
87 EvansvUie, *nd
88 East St. Louis, 111
42,632
39,499
4,688
245,644
49,222
42,632
39,499
4,6SS
245,644
49,222
89
90 pwS;^..:;::::::::::::::::::
91 Passaic, N. J.
92 Savannah, Oa
93 Rayonne,^. J
•
94
95 South Bend, Ind
96 -Johnstown, Pa.
...............
97 Rrockton, Mass • •
••
98 fiftcramftnto, Cal.
46,689
29,333
187,022 i
233,773!
276,856
14,074
107,615
35,969
4,295
239,449
14,074
70,500
35,969
37,115
iii,39i
4,295
128,058
99 T^rreRaut*, I n d . . . . . . . . . . . . . n 100
101
102
103 El Paso, Tex
...
121,736
5,619
176,135
33,083
87,894
80,764
4,181
175,456
35,172
83,026
104 Charleston. 8. C
105 Springfield, 111
106
107
108 Pawtucket.R I
38,039
26,805
26,255
139,216
13,883
26,805
26,255
24,809
13,838
116,717
52,0S5
190,863 1
142,576 !
23,760 ;
■
.......
....
^
85,856
52,0S5
83,304
23,760
39,502
70,200
109
110
111 Mobile, Ala
112
113 filmK Clitv. I n m
39,502
70,200 |
35,105
282,323
24,513
114
115
116
117
118
259,224
133,187
85,849
21,023
24,436
259,224
121,303
53,633
21,023
24,436
47,777
31,363
56,932
171,282
218,184
16,600
30,758
55,607
i20,i20
12,886
37,654
35,626
2,546
12,886
37,654
33,699
496
Saginaw. Mica
Little Rock, A r t
Rockford,IIl.
Rlnphnmtnn V V
119
170
171 Flint. Mich..
177
173 Ban TiiAcrA CAI
* "
124
125
176
127
274
7,843
444
7,103
4,779
7,318
99,074
23,943
3,285
$1,242
7,255
30,861
*
I
238,773
679
2,9ii
4,868
38,039
316,411
97,996
1
4,415
11,882
274
4,854
100
2,350
5,605
10,971
32,889
150
6,064
2,600
307
3,614
2,159
156,
3,000
710
903
7,191
35
1,752
686
4,475
ieo
ioo
3,138
2,356
6,666
6,666
16,237
1#401
237
5,740
1,477
20,735
2,069
992
i,4oi
5,740
485
50
378
630
838
1,687
12,123
i,687
12,123
2,841
11
ii
i,03S
300
.
1,720
2,069
10,000
1,675
|
20,735
6,399
7,898
1*031
834
15,000
1,135
10,000
3,512
6,159
838
2,341
$500
i,268
3,286
738
577
i
2,122
•••
100
576
|
15,352
32,216
50
50
988
106
106
1,527
3,752
45
4,853
4,264
2,415
2,297
200
601
45
8,605
605
2,497
14,262
7,404
6oi
1*677
41
2,050
607
35
1,752
100
»
1,532
i,325
171,282
98,064
$2,073
55
15,000
50
10,000
378
630
40,972
1,438
31,177
194
i,039
4,571
3,307
4,324
190,868
54,272
35,105
183,249
ioo
55
46,889
29,338
187,022
276,856
$220
i,666 j $i,666
ifi"
i,"927"
1,025
227
i4,262
Ii 028
5,500
3,641
41
i . . . . . . . . . . .
i52*
1,025
1'
-
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916.
1?8
$132,442
19,075
13,930
26,184
129
130
131
132 Haverhill Mass
133 Kftlantatoo, M i c h . * . . . . *
134
135
SSS&rtl!;-
AJ.....
2,445
78,590
103,775
31,502
#8,723
13,930
77,3i9
106,975
31,502
$132,442
1,184
$352
$248
37,867
25,000
2,445
1,271
1,800
$37
$37,867
355
355 ]
1
2511
$211
25
$1,610
940
4,987
FINANCIAL STATISTICS OF CITIES.
174
TABLE 8.—REVENUE RECEIPTS PROM SUBVENTIONS, GRANTS, DONATIONS, GIFTS, AND PENSION ASSESSMENTS:
1916—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 19. For a text discussion of this table, see page 71.]
[ City number.
RECEIPTS fBOU SUBVENTIONS AND GRANTS BY OTHER CIVIL BBCED7TS FROM DONATIONS AND OUTS BT PRIVATE
PERSONS AND CORPORATIONS.
DIVISIONS.
1
Subventions for
education.
CITY.
Total.
|
B3
state.
L
county.
Other subventions
and grants.
J*
state.
By
county.
For expenses.
Total.
For
principal
Fov
of
public
outlays.
Other
trust
than Pensions.
funds.
pensions.
Receipts
from
pension
assess
ments.
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1916-Continued.
926,842
64,558
239,544
206,359
37,582
$21,232
64,558
Huntington, W. Va.
Chelsea, Mass
Woonsocket, R. I . . . .
Wheeling, W . V a . . . .
Newton, Mass
15,212
129
11,296
15,227
26,963
15,212
129
11,296
15,227
22,134
146
147
148
149
150
Butte, Mont..
Montgomery, Ala..
:ogee,Okla...
Moskoj
Roanoke, Va.
West Hoi
N.J.,
154,738
34,368
18,104
19,680
150,959
48,857
34,368
18,104
19,680
150,959
105,881
151
152
153
154
155
Galveston, Tex....
East Orange, N . J .
Fitchburg, Mass...
Chester, Pa
New Castle, Pa
227,786
165,159
1,802
30,285
26.272
58,361
165,159
67
30,285
26,272
1,673
89,082
45,939
13,810
20,366
21,343
89,082
45,939
13,810
20,366
6,690
2,686
54,607
136
137
138
139
140
Lincoln, Nebr..'
Racine, Wis
Macon, Ga
Pasadena, Cal
Superior, Wis
141
142
143
144
145
156
157
158
159
160
74,222
37,582
161
162
163
164
165
Lansing, Mich
Charlotte, N.C
Decatur, 111
Portsmouth, Va
Everett, Mass
59,279
60,607
18,910
19,646
3,996
56,593
166
167
168
169
170
Knoxvflle, Tenn
Elmira,N.Y
San Jose. Cal
Joliet.111.
Pittsfield,Mass
118,537
22,459
170,432
15,331
1,800
9,253
22,459
112,489
15,331
171
172
173
174
175
Quincy, Mass
Auburn, N. Y .
Quincy, 111
Cedar Rapids, Iowa..,
Mount Vernon, N . Y .
6,338
22,750
17,054
18,468
27,311
3,919
22,750
17,054
18,244
27,311
176
177
178
179
180
21,200
20,478
13,354
2,918
20,890
21,200
20,478
13,354
181
182
183
184
185
NewRochelle,N.Y..
Niagara Falls, N . Y . . .
Amsterdam, N . Y . . . .
Taunton, Mass
Jamestown, N. Y
Lorain, Ohio
Oshkosh,Wis
Jackson, Mich
Lima, Ohio
Stockton, Cal
13,792
32,972
60,199
16,442
103,454
13,792
32,972
58,737
16,442
51,494
186
187
188
189
190-
Waterloo, Iowa
Fresno, Cal
Shreveport, La
Columbia, S.C
Austin, Tex
12,871
208,023
18,289
22,619
45,446
12,871
86',537
18,289
191 Everett, Wash....
192 Aurora, 111
,
193
194
195 Waco, Tex
,
119,422
16,494
24,734
25,135
50,740
18,910
19,646
2,472
61,971 .
16 494
24,734 '■
21,719
50,096
125,329
16,107
34,970
12,384
Danville, 111
;..
Newport, Ky
Belhngham, Wash
La Crosse, Wis
205 Council Bluffs, Iowa....
12,500
32,130
117,210
34,092
15,723
12,500
32,130
60,722
34,092
15,723
206
207
208
209
Norristown, Pa
Kenosha, w i s
Ogden, Utah
~ *— vSalem,N.C..
18,716
30,690
70,701
27,000
18,716
30,690
63,427
210
211
212
213
Zanesville, Ohio.
Easton,Pa
WalthauLMass..
Madison, w i s . . . . .
11,433
27,015
5,946
34 931
11,433
21,015
578
34,931
$97
1,227
1,227
$23,500
$4,395
26,005
25
817
$1,000
$55
1,055
66
824
$1,599
2,050
1,000
50
2,000
1,000
873
167,752
28,650
250
3,550
"i,*735
50
6,000
1,524
15,568
112
135
109,284
1,000
"57,"943
4,810
145
28,600
1,769
250
"i,*579
100
30,000
20,300
2,110
"366'
848
68
25,799
30,000
20,000
1,262
15,000
387
868
2,661
500
112
564
*135
1,000
4,665
145
145
854
526
346
218
1,148
312
412
625
6,175
1,071
771
657
2,274
1,032
'600
2,419
218
333
520
412
1,618
125,329
72,505
34,970
82,062
3,230
1,102
771
657
1,300
20,890
'"45*446
$23,500
97
27,005
25
""MOO
Orange, N . J
Boise. Idaho
Lynchburg, Va
Colorado Springs, Colo..
Brookline,liass
196
197
198
199
200
201
202
$5,610
9239,544
132,137
333
208
31
249
249
819
127
112
1,462
7,716'
21
7,695
"si.'oeo'
1,609
60
121,486
"2u,"825
1,794
466
1,089
816
60
"237'
'*237
67,451
50
10
120,000
951
3,416
644
56,154
244
*69,"678
56,488
.......
120,000
900
2,059
844
"M76
4,769
307
945
611
210
10,297
10
200
216
25
2,059
443
10,081
411
7,274
27,000
6,000
1,462
678
491
1,740
1646
50
10
0,000
9,000
1,650
3,906
25,426
6,367
87
1,563
119
10,226
6,248
200
15,000
FINANCIAL STATISTICS OF CITIES.
176
T A B L E 9 . — R E V E N U E R E C E I P T S F R O M E A R N I N G S O P G E N E R A L DEPAIKTMENTS,
[For a list of the cities arranged alphabetically by states, with the number
L—OENEBU. OOVEENMENT.
Executive branch.
Total.
Total.
Grand total.
Group
Group
Group
Group
Group
I....
H...
m..
IV..
V...
Legislative
Other
Law
branch.
Chief
and general
executive. Financial. offices
accounts. executive.
Judicial
branch.
General
Elections. [government!
buildings.
824,485,840
$4,697,296
149,103
314,759
3930,757
$114,777
$160,413
$3,161,708
$95,916
$169,863
11,558,276
4,723,969
4,442,705
1,975,833
1,785,057
2,850,303
1,067,127
39,473
5,766
826
1,351
1,687
9,581
564,931
144,031
129,326
54,154
38,315
89,031
6,013
10,259
7,866
1,608
33,667
46,307
35,809
26,586
18,144
2,009,539
832 330
243,259
47,138
29,442
60,385
4973
20 784
7,065
2,709
43,796
27,529
35,167
30,232
33,139
$1,566
$5,617
3,627
1,567
52
9,232
$340,044
574,204
405,658
223,735
59,906
4,761
461
274
8,279
109,392
31,136
215,631
49,833
49,261
114
26,339
2,908
338
2,362
$5,662
131
20,623
2,068
136
$117,863
31,955
153,345
42,885
82,347
$842
42
2,108
887
347
$4,409
458
619
12,937
2,832
271
1,295
138,480
71,387
62,484
34 374
97,210
21
4,534
726
223
386
1,131
479,048
175,576
125,242
178
3,618
1,184
198
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1916.
New York, N . Y . .
Chicago, 111
Philadelphia, Pa..
St. Louis, Mo
Boston, Mass
$1,527,084
2,447,940
2,005,795
773 735
1,040,102
$442,127
869,785
573 834
291,872
105,996
Cleveland, Ohio...
Baltimore, Md....
Pittsburgh, Pa....
Detroit, Mich
1,333,731
661,852
775,026
993,011
158,182
48,962
287,621
71,924
$21,460
5,277
$9,009
4
8,725
65
560
$29,673
285,662
110,157
57,159
34,215
17,636
922
19,717
9,790
2,400
1,546
$26,795
54,866
2,109
341
4,920
$7,963
1,011
15S6
92
691
46
8,615
GROUP H.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916.
Los Angeles. Cal.*-.
Buffalo, N . Y
San Francisco, Cal.
Milwaukee, w i s . . . .
Cincinnati; Ohio...
$728,261
886,094
429,741
321,264
677,054
$139,602
46,522
186,641
65,476
Newark. N . J
New Orleans, La...
Washington, D. C .
Minneapolis, Minn.
Seattle,Wash
399,455
331,351
269,233
320,954
360,562
163,857
82 902
69,162
41,025
168,358
103,582
$6,039
13,936
9,783
3,040
17,785
$163
3,656
88
1,720
150
10
12)1
18,831
10,040
6,441
150
57,986
$4,787
1,160
6,105
10,016
GROUP HL-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
Jersey City, N.J..
Kansas City, Mo.
Portland, Oreg....
Indianapolis, Ind.
Denver, Colo.
$63,865
102,758
120,920
435,606
257,177
$28,275
17,264
2,489
5,467
Rochester, N . Y . .
Providence, R. I.,
St. Paul, Minn....
Louisville, K y . . . .
Columbus, Ohio...
95,983
185,367
196,195
99,095
151,053
19,109
29,590
6,230
7,579
6,644
Oakland, Cal.
Toledo, Ohio.
Atlanta, Ga
,
Birmingham, Ala.
Omaha, Nebr
62,922
82,505
85,362
86,295
55,201
2,520
5,374
6,498
12,654
1,492
Worcester. Mass....
Richmond, Va
Syracuse, N . Y - . . . .
New Haven, Conn.
Memphis, Tenn....
293,022
71,213
36 504
104,037
117,599
.10,403
824
24,240
9,718
1,986
40
41
42
43
44
Scranton, Pa
Spokane, Wash
Faterson, N. J
Fall River, Mass
Grand Rapids, Mich.
21,664
ISOJOOO
4,863
1,990
9,919
4,363
32,792
45
46
47
48
49
Dayton, Ohio
Dallas, Tex
San Antonio, T e x . . . .
Bridgeport, Conn
Nashville, Tenn
95,822
73,192
36,894
37,831
50
51
52
53
54
New Bedford, Mass
Salt Lake City, Utah..,
Lowell. Mass
Cambridge, Mass
Trenton, N . J
55
56
57
53
59
Hartford, Conn
Houston, Tex
Tacoxna, Wash.
Readme, Pa
Ycungstown, Ohio
60 Camden, N . J
61 Albany, N . Y
62 Springfield, Mass..,
Lynn, Mass
60,703
117,055
$2,764
205
132,408
$66
$6,205
7,760
865
4,609
144
5,952
$192
604
1,476
7,554
182
56
262
47
1,041
3,895
483
6,325
3
11,970
16,592
612
5,685
642
619
6,374
1
17
1,366
54
12
7,623
'350'
230
328
1,688
2443
20,728
6
'"i,"942
46,807
8,774
1,321
1,942
554
5,972
99,691
31,323
61,448
139,384
59,202
5,458
7,532
6,529
6127
8,304
2,628
!,*69
1,180
3,407
2,548
104,764
90,773 „
35,769
23,404"
27,836
3,952
5,316
1,513
583
6,466
26,720
51,003
140,983
120,135
7,346
1,919
7,841
7,903
1,660
273
537
1,906
713
15
101
$1,326
6,182
752
266
306
25
36
3,523
2,699
25
279
36
730
8,699
1,507
103
7,621
9,382
36
54
27
14
112
7,617
"ii,"086
23
1,250
554
306
2,830
421
2,276
13
300
1,397
129
304
1,201
1325
349
,997
5,246
2,034
1 Data included for county are for fiscal year dosing June 30,1915.
6,037
5,125
*2M
197
$17,990
8,733
5,972
3,998
186
$109
791
130,053
481
571
2,030
16,039
„ 10
1,980
4,459
143
$4,130
971
60
1,193
3,008
6
300
299
3,073
304
31
117
2
100
6450
168
1,408
1)856
6,800
653
1,187
4)008
GENERAL TABLES.
177
BY PRINCIPAL DIVISIONS OP THE GENERAL DEPARTMENTAL SERVICE: 1916.
assigned to each, see page 19. For a text discussion o! this table, see page 7S.)
H.—PBOTECTION TO PBBSON AND PKOrEBTT.
Inspection service.
|
Militia
Police
Fins
and
department. department. armories.
Total.
Register of
deeds and
mortgages.
Total.
Weights
and
measures.
|
6
Electric
wiring.
Boilers.
Buildings.
Plumbing.
$1,334,255 j
$139,855
$135,640
$112,581
$214,090
902,294 1
115,697
172,557
85,746
57,961
67,418
31,101
25,167
7,618
8,551
15,502
35,455
41,331
24,565
18,787
62,060
9,855
26,390
7,967
6,309
103,039
16,131
46,099
26,480
22,341
All other.
5
J
$3,638,863 [
$333,523
$189,123
$3,232
$1,591,258 j
i
2,214,346 j
669,476
403.270
192.332
159,444
65,812
72,567
91.392
45.990
57,702
59,073
24,301
39,853
33.047
32,849
1,360
5,924
115
833
1,104,445
417075
63,712
6,026
!
1
$79,261
$652,828
48,809
7,975
17,326
5,067
84 i
605,466
15,180
16,214
14, 049
1,889
$23,898
$6,405
515,576
44,725
27,645
60
1
?
3
4
5
1
GROUP I.—CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1916.
$351,311
920,552
355,357
138,246
77,875
$1,798
15,518
6,096
485
1,531
$26,165
4,413
3,402
414
3,055
93,775
7,622
111,905.
157,703
3,590
17,423
20,341
3,520
7,390
1,505
9,209
$1,360
$275,519
329,013
243,028
63,190
48,668
58,317
47,446 !
39,264 1
•
$30,303
543,665
70,754
73,364
21,621
29,348
232 1
43,289
86,718
$15,502
291
15
24,006
39,433
*
$28,0S9
10,046
14,785
8,651
144
74
271
$11,824
15,845
15,983
14,997
35,82S
1,189
7,739
4,368
143
2,826
3,718
6
7
8
0
$184
$3,780
1,392
$3,653
286
10
11
1?
13
14
24,545
G ROUP IL—CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916.
$125,688
43,281
86,463
65,639
46,757
$1,513
3 185
5,920
234
$404
15,701
3,248
405
1,186
45,933
136,652
47,867
46,217
34,929
3,026
49,243
139
1,644
5,463
1,303
1,243
256
1,116
434
$600
1,666
217
3,441
$93,812
20,411
66,331
24,179
27,779
$8,619
1,678
12,321
31,639
15,892
36,420
58,162
32,362
39,461
13,158
8,197
27,780
6,5S4
101
2,886
$1,002
$30,773
200
125
$7,463
28
3,686
24,306
1,511
3,274
3,879
93
63
3
12,321
3,606
260
8,401
15
16
17
18
19
2,580
20
2,803
GROUP IH.-CITIES HAVING A POPULATION OF 100,000 TO 300,600 IN 1916.
|
$3,440
843
1,681
387
7i
956
4,733
43,755
4,321
1,277
2,447
2,753
10,419
2,258
38
550
1,556!
9629
523
381
1,117
963
9,119
1,511
16.214
27,718
3,4i8
31
153
1,140
1,299
4,ii5
461
5,359
838
2,383
379
2,631
1,145
1 907
753
736
i37
719
314
5,771
69
703
364
324
1,353
10,178
3,191
4,447
12,929
24,350
517
7,258
1,313
1,375
8,509
5,368
7,396
20,463
9,098
6,013
1,493
4,565
1 691
951]
3,550
47,381
5 722
3,6U
347
6,619
5,311
1,764
3,170
4,071
$22,5i4
il,593
$100
113
151
80
1
393
331
217
6
163
293
38,680
983
15
201
180
265
el
90
1,484
641
1,333
1,951
235
693
163
12
$3
3,615
16
7,504
1,484
25
1,011
5,593
21
5,561
91
13,377
22,717
21
5,790
6,016
755
4*, 203
5,169
is,ioi
32,227
4,524
2,674
8,111
11!
6,392;
».....»..«••*.«
7,195
76
4,782
49
3,317
6,781
30
31
32
33
34
24
3,952
5,015
1,101
3,283
27
599
4,592
188
2,954
3,289
205
813
223
498
35
36
37
38
39
40
41
42
43
44
71
766
ii
4,524
2,542
3,555
2,773
3,132
370
116
970
79
1,030
706
1,746
1,433
3
3,504
45
46
47
48
49
16
4,556
1,664
3,728
51
1,029
1,286
*5
26
27
28
29
900
1,484
26
696
1,746
2,887
347
5,383
*m
i,48il
148
1,059 '
3,594
1,605
737
2,773
15"
7,i76
20
21
22
23
24
$3,i24
1,583
837
696
8,500
43
35
809
$8,704
148
428
6,376 j
9,005
$4,065
$9,844
19
20,976
1,583
285
607
860
25
213
399
3,648
66412°—17
$5,276
$5,276
17,033
$5,276
27,183
3,452
1,735
45,086
50
51
52
53
54
38
3,515
575
31
55
56
57
58
59
60
61
62
63
435
344
2,879
2,762
"215'
30
1,318
38
'
FINANCIAL STATISTICS OF CITIES.
178
TABLE 9 . — R E V E N U E RECEIPTS FROM EARNINGS OF G E N E R A L DEPARTMENTS,
[For a list of the cities arranged alphabetically by states, with the number
II.—PROTECTION TO PEBSON AND JROPEBfT—
m.—CONSERVATION OF HEALTH.
continued.
Other protection to person and property.
CUT.
Examin*
ii
Total.
Grand total..
Group I . . .
Group I I . .
Group H I .
Group TV..
Group V . . .
$182,477
81,362
33,912
35,641
20,690
10,872
Pounds.
145,745
7,370
20,350
6,188
6,456
and
engineers.
Total.
All other.
Health
depart
ment
adminis
tration.
Vital
statistics*
Prevention
and treat Conserva
Food
ment of
tion of regulation
commu
child
and
nicable
life.
Inspection.
$6,889
$129,843
$954,464
61,389
$70,209
$760,676
$5,091
$87,099
1,475
74,506
26,542
13,325
12,154
3,316
404,932
145,927
223,726
99,356
80,523
6,161
8,709
9,200
4,574
2,745
46,009
20,569
2,109
212
1,310
347,422
94,726
178,547
80,938
59,043
3,857
474
743
17
1,483
21,449
33,127
13,615
17,425
1,966
2,343
1,100
GROUP L-CITIES HAVING A POPULATION OP 500,000 AND OVER IN 1916.'
1
?
3
4
5
New York, N . Y
Chicago, 1 1 1 . . . * . . . . . . . . . . . . . .
Philadelphia, Pa
St. Louis, Mo....
ft
7
8 Pittsburgh, Pa
9
$16,166
27,913
32,077
793
VB
2,242
2,171
338
1,241
$545
930
$16,166
26,507
29,681
248
1,90*
$113,036
6,073
5,813
647
49,870
$403
976
4,362
261
$36,935
5,097
109,555
32,650
6,933
80,355
91
68
748
984
294
1,170
781
$74,215
$1,483
1,451
92
48,700
108, H6
31,593
3,076
79,574.
$3,857
GROUP IL-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916.
10
11 Buffalo, N. Y
12
13
14
$17,853
378
3,378
496
$1,612
378
2,926
15 Newark. N. J
16
17
18
19
32
224
8,309
254
2,988
32
224
487
254
1,^57
$16,241
452
496
7,822
1,531
95,745
67,857
1,555
7,547
2,992
5,316
685
10.099
27,352
259
560
21,961
1,671
211
259
199
94
$22
252
$641
951
1,232
492
$5,082
323
2,231
1,815
6,187
10,774
2,241
292
361
21,101
16,367
$474
GROUP m.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
20
21
22
23
24
Jersey City, N . J .
Kansas City, Ho..
Portland, Oreg....
Indianapolis, bid.,
Denver, Colo
$626
1,520
28
$346
1,451
25
26
27
28
29
Rochester, N . Y . . .
Providence, R. I . .
St. Paul, Minn....
Louisville, Ky
Columbus, Ohio...
4,611
56
842
780
4,581
39
7
30
31
32
33
34
Oakland, Cat
Toledo, Ohio
Atlanta, G a . . . . . . .
Birmingham, Ala..
Omaha, Nebr.
789
789
35
36
37
38
Worcester, Mass....
Richmond. Va
Syracuse, N . Y
New Haven, Conn.
Memphis, Tenn....
40
41
42
43
44
Scranton, Pa
Spokane, Wash
Paterson, N. J
Fall River, Mass
Grand Rapids, Mich..
45 Pavton.Ohlo,
alias, Tex,
46
47 San Antonio, Tex.,
48 Bridgeport, Conn..
Nashville, Tenn...
2,867
2,806
705
208
110
75
1,008
705
208
Camden, N. J
Albany,N.Y
Springfield, Mass.,
Lynn, Mass.
$2,344
*8
119
"™80
2,130
604
6,588
559
4,366
562
185
"835
$2,344
187
9,286
462
1,849
5,880
3,715
61
*iio
598
445
4,906
790
390
400
160
1,013
1,038
67
408
456
10,454
1,994
61
3,998
143
603
50
1,774
380
40
125
45
1,290
17
6,560
558
3,225
401
161
349
462
31
3
8,937
1,818
64
3,715
5,813
5,860
51
439
60
"54
137
143
89
11,642
517
1,090
282
1,000
64
&'
1,887
118
6,943
18,014
334
167
271
15,770
729
718
25,928
27,807
1
""85"
1,290
$123
119
1,968
158
100
160
1,469
11>492
57
406
125
45
504
1,011
5,911
21,163
5,797
24,607
2,814
444
$1,732
$155
110
20
43
New Bedford, Mass...
Salt Lake City, Utah.
Lowell, Mass
,
Cambridge, Mass
,
Trenton, N. J
Hartford, Conn
Houston, Tex
Tacoma, Wash
Reading, Pa
Youngstown, Ohio....
75
$69
$35
4,795
700
20,829
5,743
24,607
1,821
86
61
3,831
1,764
400
15,770
55
718
25,220
27,718
585
708
11,125
86
i
567
"75
1,868
19
118
6,943
17,133
155
GENERAL TABLES.
179
BY PRINCIPAL DIVISIONS OP THE GENERAL DEPARTMENTAL SERVICE: 191ft-Continued.
assigned to eacb, see page 19. For a text discussion of this table, see page 76.]
IV.—SANITATION, OB PROMOTION 0 * CLEANLINESS.
Total
Sewers
and
sewago
disposal.
Refuse
collection.
V.^-HIOHWAYS.
Public
Other
conveni
ence sanitation.
stations.
Refuse
disposal.
| $1,013,023 |
$676,228
$540,745
$524,302
$17,910
861,107 1
212,008
434,477
215,764 1
189,667
247,245
63,071
103,804
123,820
138,288
206,082
46,102
181,573
70,373
41,715
318,666
68,793
115,172
13,260
8,411
1,310
2,594
8,441
5,320
245
Total.
$145,738
General Roadways Preven
of streets, tion of
| istra- roads, and street
dust.
tion.
alleys.
$4,593,334 |_ $555
86,904 1
32,348
22,4S7i
2,991
1,008
1,638,899
1,124,756
1,189,847
445,211
194,621
24
4
212
315
$538,288
148,378
119,668
169,292 1
52,265
48,685
$13,647
Other
care of
streets,
Street
roads, lighting.
and
alleys. :
$32,979
$93,076
21,458 1
18,533
32,774
13,636
6,675
218 1 1,003
23,375
565
2,299
8,839
3,437
2,133
2,865 |
1,892
Water
ways.
Repair and
construction
for com
pensation.
$96,906
i
1
$3,817,883
2,227 1 1,465,615
25,817
936,774
68,330
908,309
373,528
532
133,657
1
GROUP I.-CITIES HAVING A POPULATION OF 500.000 AND OVER I N 1916.
$66,032
170,547
7,708
10,167
123,941
270,414 !
141,660
362
70,276
$8,142
18,724
3,031
4,292
13,809
$57,890
17,957
112,615
36
68,639
18,823
9,258
$102,974
4,677
4,965
109,732
$48,819
$910
400
1,637
18,855
18,515
3,139
6,496
943
$26,850
$27,722 ■
11,874
6,259
207
4.544 i.
1,632 j.
12,505
13,393
1,578
1,380
701
HAVING
$5,225
184,376
459,129
174,814
37,856]
$4,909
82
16,959
1,9S8
36,012
184,793
359,037
116,424
117,245
2,927
62,995
2,603
19,903
A POPULATION
$631
42,916
528,860
$034
1,561
15.
66,797
12,826
$6,3S0
0,681
6,251
5,122
76,979
5,648
01,403
60,479
71,870
4,014
$316
500
$218
2
3
4
5
174,117
292,975
113,776
06,937
0
7
8
9
$6,831
27,025
13,526
390,347
7,239
20
21
22"
23
24
12,724
15,361
79,254
1,411
44,195
?S
2ft
27
78.
29
4,679
4,328
12 202
7,797
7,697
W
3L
3?
33
34
665
15,516
5,300
3,396
15,060
35
36
37
38
39
1,344
5,522
3,067
45
187
x
$172,814
442,170
172,826
$11,480
$2,227
O P 300,000 T O 500.000 I N 1916.
$40,058
$51,278
17,500
09
178}
152
,
17,942
19,787
326
215,692
GROUP n.-crnES
$27,722
90,011
17,500
17,183
12,544
i
$16
$22,860
$631
515
3,593
3,773
1,787
8,278
2S8
8,391
11,643
$24
17,104
1,875
1,293
2,949
32,573
238
471
311
$25,817
GROUP m.-crriEs HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
1.
$76
1,124
1,797
751
581
166
$1,124
665
110
367
25,235
17,857
39,564
3,856
50,380
6,676
12,017
251
3,628 !
3,291 ,
10,530
655
26,105
228
4*314
$76
ii
12,135
4,151!
614
891
583
3,444
464
i
707
614
891
110
$641
114
5,285
$51,656
3
$i,09i 1
1
29 J
3,ii4 J
i25
$7,944
27,141
86,329
394,685
8,752
$1,113
14,473
16,676
88,341
3,425
50,046
1,749
647
3,927
3,014
5,851
7,133
8,829
12,255
13,752
7,839
12,135
4,610
3,334
1,513
$4
48,148
528
234
91
482
2,009
9,730
90,902
1 640
4 054
7,972
1,104
7,323
307
1,812
4,892
333
285
41,393
15,106
5,645
3,109
0,252
3,138
11,754
340
721
174
108
4,016
18 283
82
212
12,172
4,269
1,723
38,252
4,480
6,129
281
1,490
38,193
1,608
8,057
15
1,101
142
1,309
18,385
67
38
56
1,388
1,020
11,274
840
16,114
5,442 1
296
807
640
12,430
196
534
51,245
3,631
747
14,185
295
88
1*575
230
373
13,801
222
10
7
4
145
53
86
4,447
226
164
285
4,922
27,342
82 i
1,229
198
209
829
33,997
5,007
37,580
4,610
600
12,856
1,318
2,016
18
12,621
61,157
47
747
12
275
224
1
2,325
6,554
107
3,868
37,431
22.002
1,984
$116
$1,004
523
5,160
65
2,450
4,501
53
649
142
65,551
528
1,130
3,515
21,829
3,641
3,315
7,383
34,122
18,528
.
4,562
1,312
1,032
41,330
0*121
1*065
13,974
1,318
U#754
340
5,849
18,457
280
<
80
5,306
1,222
$896
28
87
2S
1,205
62
8,626
83,570
1,333
18
780
415
622
3,476
1,984
$68,193
2,134
1,875
5,149
6,069
211
143
" "
2,478
112
6,486
460
3,981
200
3.6S4
4,373
55
6ft
57
58
59
3,453
36 809
17,128
60
61
67
63
1
27
*9
394
873
1,371
45
46
47
48
50
5T
52
53
54
57
59
35,464
9,037
5,312
3,109
6,903 1
5,086
3,088
233
40
41
42
43
44
FINANCIAL STATISTICS OF CITIES.
180
TABLE 9 . — R E V E N U E RECEIPTS FROM EARNINGS OF G E N E R A L D E P A R T M E N T S ,
[For a list of the cities arranged alphabetically by states, with the number
VI.—CEJLBITIES,
HOSPITALS, A N D CORRECTIONS.
Total.
Grand total.
Group I
Group I I . . .
Group TH..
Group IV. 1
Group V . . .
General
supervi
sion.
Outdoor
poor
relief.
Poor In
institu
tions.
Care of
children.
$3,865,566
$14,365
$457,923
$452,401
$161,264
2,055,703
426,520
580,333
343,392
459,618
14,176
50
215,161
1,664
127,780
52,871
60,447
247,6S3
64,707
79,171
36,556
44,024
13,993
35,772
30,018
37,457
10
129
Corrections.
Hospitals.
Charities.
crrj'.
General
Other
charities. hospitals.
Insane in
institu
tions.
Institu
tions for
adults.
Institu
tions for
minors.
Proba
tion
boards
and
officers.
$4,292
$841,370
$400,193
$1,492,934
$33,413
$7,411
150
3,997
145
310,250
20,936
139,377
144,028
226,779
339,794
57,930
4S5
96
1,8S8
866,679
248,323
189,630
79,068
103,634
17,936
11,356
4,121
7,411
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1916.
New York, N . Y . .
Chicago, 111
Philadelphia, Pa..
St. Louis, Mo
Boston, Mass
$330,033
101,908
Cleveland, Ohio..
Baltimore, Md...
Pittsburgh, Pa...
Detroit, Mich....
330,116
24,379
163,983
293,214
366,397
64,699
380,974
$14,162
X
$11,124
413
434
14
1,907
$S3,954
1,199
15,995
1,007
6,119
104,565
571
27,618
6,655
$19,852
2,733
29,490
3S5
148,799
$32,152
5,222
363
1,548
99,444
27
28
4,711
$279,811
33,195
16,561
10,227
9,520
$179,913
82,901
35,384
29,237
16,539
121,998
7 192
118,383
275,132
$3,951
82
78
6,716
4,065
3,044
GROUP II.—CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916.
$34,109
69,722
13,587
99,304
45,634
10
11
12
13
14
15 Newark. N . J
16
17
18
19
39,804
24,626
49,666
34,134
15,934
!.
$50
$1,492
26
-
146
$2,692
28,660
2,479
444
1,905
1,383
21,522
120
3,542
1,960
$6,341
7,612
40
$27
123
$3,341
105
125
1,270
7,521
13,808
2,218
1,288
32,921
5,406
1,8S0
$69
8,914
$26,458
34,563
3,572
82,787
33,910
3,805
3 104
32,897
24,969
2,258
$7
995
80
407
31
9,836
GROUP HI.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
in
23
24
$798 1
8,817
15J054
7,265
8,574
25
26
27 St. Paul. Mtan
28
29
1,907
38,690
24,042
4,833
16,084
30
31
32
33
34
35
36
37 Syracuse, N. Y.
38
39
3,000
29,438 1
49,177
30,388
20
21
96,277
217
459
995
13,559
40
41
42
43
44
45
46
47
48
49
j
flan Antonio. Tex,±
50
£1
52
63
64 Trenton, N. J-,*.
ss\
56
67
68
59
Houston, Tex
60
61 Albany, N . Y
62 1
63
t.*x
...*
2,603
5684
24,535
',200
19,631
»,777
281
8,125
14,396
112
$552
237
1,907
3S,393
1.489
11,637
459
4,118
187
$38
5,955
19,237
665
609
5,684
1,336
$3,318
7,265
1,886
4,181
7,598
1,397
16,444
184
16,084
9,428
3,000
29,418
39,749
30,388
315
3,256
281
94
6,459
1,549
5,798
28 350
219
3,344
16,574
1
1,289
2,476
218
2,997
9,018
11,250
525
7,161
22
2,266
2,130
3,535
1,832
21,462
19,631
6,521
$144
7,616
421
7,074
232
3,223
341
m
58"
10
11,014
21,317
$1,236
386
13,537
28,809
7,074
1,080!
159
22,805
33,895
$798
499
74,567
30
22
1,895
256*
$1,805
527
5,992
JJ630
.^....
$15,054
6,465
3,843
3,134
6,473
149
2,iw
2,262
1,080
$7,4U
GENERAL TABLES.
181
BY PRINCIPAL DIVISIONS OP THE GENERAL DEPARTMENTAL SERVICE: 1916—Continued,
assigned to each, seepage 19. For a text discussion of this table, see page 74.]
VII.—EDUCATION.
Total.
$2,402,637
430,713 | 1
637,055
655,180
306,580
373,109
Schools.
$2,034,748
Vm.—RECBEATION.
$1,448,924 1 $68,617
$367,889
335,495
542,917
551,641
272,625
332,070
Quasi
Educa
General
Paris
productive
tional
and
trees.
recreation.
park
recreation.
enterprises.
Total.
Libraries.
95,218 1
94,138
103,539
33,955
41,039
II.—MISCELLANEOUS.
730,233 11
262,687
262,323
91,352
102,329
59,425
2,448
2,390
4,009
345
$279,526
$587,583
176,192
31,103
23,903
11,027
37,296
252,047
90,246
122,477
72,570
50,243
$513,198 |
242,509 1
138,890
113,548
3,746
14,445
Total.
$970,828
372,040 1
177,513
214,501
106,270
100,504
Inci
Soldiers'
Gain
dental
relief and operating
and loss Unclassi
fied.
burial. accounts. accounts.
$340,668
$335,423
$242,031
$52,706
98,141
254,687
29,992
32,991
9,954
. 7,799
14,604
147,521
45,489
10,884
23,533
17,129
30,931
38
$12,872
9,591
132,0(33
45,813
13,963
$156
80
13,524
iis,802
54,501
69,134
|
>.
5
4,608
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1916.
$23,000
80,005
25,700
26,261
87,958
$22,634
57,804
21,926
18,049
80,033
$366
22,201
3,774
8,212
7,925
$183,292
105,023
66,300
21,216
61,824
58,305
19,704
77,374
* 32,406
46,313
19,704
44,184
11,992
126,118
17,891
9,540
139,029
33,190
7,558
24,843
$1,011
1,571
55,251
465
701
426
$60,213
2,811
17
12,677
30,039
$122,068
43,332
11,032
8,074
31,785
42,279
6,541
8,310
11,350
8,839
7,257
'"2i,"6i5
$57,309
75,529
109,731
$13,028
9,671
145,557
45,813
113,808
$98,141
2,473
9,947
884
30,859
2,473
6,622
461
30,859
394
$1,310
27
423
3,298
GROUP H.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916.
$337,170
19,058
7,873
38,189
146,412
$322,051
10,204
3,705
24,189
140,292
$15,119
8,854
4,168
14,000
6,120
$16,783
20,580
39,555
15,100
2,915
35,116
6,397
6,334
17,8S0
33,626
12,067
3,373
560
10,060
16,416
23,049
3,024
5 774
7,820
6,210
8,762
12,298
1,393
114,163
31,133
$5,753
$1,103
991
20
10,162
189
348
6
150
1,464
260
13,105
$11,030
20,580
2,685
250
2,726
8,612
8521
1,132
32,931
11,729
$484
$484
203
9,770
9,770
147,282
""i72
147,110
1,965
16,961
16,758
203
5
78,077
19,404
2,808
**2,"80S
$35,747
3,697
$203
GROUP III.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
!
1
$13,512
7,522
7,078
15,475
7,291
$12,139
3,072
7,078
, 12,194
4,040
$1,373
3,550
14,594
22,873
2,077
67,354
13,248
13,275
22,873
334
28,778
12,874
1,319
5,243
23,777
6,716
5,586
13,396
1,001
20,597
3,664
2,990
9,905
4,242
2,180
2,052
2,596
2,491
33,188
57,482
4,253
67,786
39,034
31,458
57,4S2
2,865
55,223
37,723
1,730 ;
3,281
3,245
'
1,743
38,576
374
i,3SS
2,563 i
1,311
7,752
27,247
4,227
13,847
7,972
6,912
35,554
3,293
5,730
7,438
749
1,713
2,042
503
!
1,724
840
1,693
934
8,117
534
0,716
4,094
17,336
7,373 I
13,755
8,453
2,596
16,962
6,194
11,805
1,263
1,498
374
1,179
1,950
13,230
4,372
4,634
4,190
5,505!
13,230
3,271
3,296
4,190
5,505
i,ioi
4,963
1,779
26,811
4,202
4,129
1779
26,811
3,063
5,583
12,911
24,495
10,814
13,888
4,833
11,198
32,453
10,311
12,164
1,338
834
1,139
$5,630
10,975 1
2,195 1
10,109
36,973
15,429
9,119
38,876
4,907
42
$397 1
26
in
809
888
370
310
293
12,102
2,355
6,932
900 1
1,458 j
547
16
5,903
93j
$3,555
2
4,475
5,457
$5,630
6,855
2,167
5,634
24,510
14,620
3,362
1,133
4,907
42
2,062]
3,909
900
1,458
2,727
93
4,675
3,662
4,675
3,662
261
4,026 j
79;
571
6,887
261
1,031
79
571
1,793
6,198
11,908
4
1,925
io6
560
2,475
259
50
450
3,620
1,644
553
122
855
2,720
3,036
3,659
807
11,367
734
23,715
941
4,525
1,950
19
122
773
20
674
i,036
|
1
M&
6
10
11,802
iies I
6,835
15,382
iis, iii
4,499
37,743
219
2,185
1,498
2,591
219
2,185
11,785
540
540
4,023
810
60
2,613
24,376
757
10
177
8,183
5,0S5
8,547
4,015
4,263
560
2,216
180
2,720
3,036
609
666
2,538
734
835
941
1,228
50
450
1,171
1,638
2,591
$24,096
757
2§i
30
31
32
33
34
750
280
10
$16,955
8,547
1,386
2,629
45
265
148
265
148
174
13,664
13,664
i6,936
12,337
16,548
12,387
3ft
36
37
38
39
40
41
4%
4$
44
177
8,183
4ft*
m
AT
4#
49
m
51
52
53
54
388
55
8,056
22,860
25
2A
27
?8
29
i,498
i6,955
2,995
W
?1
22
?3
?4
$10
1,000
3,068 1
$10
1,000
3,068
36,013
28
28
2,623
36,013
56*
57
5859
69
U,669
29,894
14,085
29,565
534
329
61
63
63
FINANCIAL STATISTICS OF CITIES.
182
TABLE 9.—REVENUE RECEIPTS FROM EARNINGS OF GENERAL DEPARTMENTS,
(For a list o[ the cities arranged alphabetically by states, with the number
2.—OEKSBAL GOVEBNMENT.
i.
| Cltynum
cur.
Executive branch.
Total.
Legislative
branch.
Total.
Chief
executive. Financial.
Law
Other
offices and general
accounts. executive.
Judicial
branch.
General
Elections. government
buildings.
GROUP IV.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1916.
64
65
• 66
67
68
Des Moines, Iowa..
Fort Worth, Tex.
Lawrence, liifass................
$5,096
75
$69,582
27,966
50,919
28,929
10,663
$13,999
172
483
29
590
Schenectady, N . Y .
70 Wilmington,Pel
-T
T 71
72 <"> tinhorn & City, Okla~ - -, T T T
73 Norfolk, Va
31,647
13,918
28,504
52,565
35,748
4,600
1,736
2,073
2,631
5,541
$33
74 Elizabeth, N. J
75
7ft
77
78 Utica,N.Y
33,839
82,941
8,357
11,554
11,963
10,202
5,692
814
2,147
2,123
1,271
2,203
4,531
3
324
1,932
79
80
81
82
83 Wilkes-Uarre, Pa
46,420
8,501
26,704
15,767
71,395
*S7
3,965
6,988
102
84
85
86
87
88
17,286
24,102
43,375
18,861
20,116 i
i,2io
1,210
89
11,340
31,416
17,450
15,329
7,215
1,974
36
2,808
1,141
3,213
68
15
12,161
9,382 |
36,581 i
132,250
12,933
20
3,077
#
1 Yonkers,N Y
m
90
91 Passaic, N.J
92
93
94
95
96
97
D8
486
988
$78
i&
4
25
204
1,878
750
36
$86
360
2,872
118
18
468
3
10
216
1,632
1,181
2,473
89
1,161
56
1,814
191
6,639
35
65
88
369
1,906
965
1,563
13
13,585
29,767
49,034
3,625
26,843
213
2,236
3,821
50
1,217
116
176
1,782
67
396
2,009
104
105
106
107 ChftttftnoopA. Tenn.. • ■ . . . . . . . . . 1
108
11,938
17,734
13,510
27,993
46,961
2
2
1,395
4,106
5,920
109 Altoona, Pa....T.... T
110
111 Mobile, Ala
112
113 Sioux City, Iowa.. - *
27,430
5,924
23,344
18,716
33,441
30
23
1,313
6,167
4,769
114 Atlantic City. K.J
115
116 Little Rock, Arc.
117
118
31,531
31,870
54,921
31,495
47,086
10,530
8,522
5,125
346
643
119
120
121
122
123
5,435
47,281
63,391
61,056
59,219
375
14,859
13,091
124
125
126
127
43,750
6,025
7,041
58,208
1
x ...*--
758
lA
1,145
3
63
28
14
2,801
8
7
2,869
17
391
35
3
2
1,395
370
2,321
898
2,694
1,313
409
5,411
312
12
6,922
2,953
4,039
4,584
8S0
•
326
125
313
11,072
20
39
358
1,997
171
2,071
57
101
552
2,732
3,736
7
23
484
-
12
2
19
i,664
16
47
i
72
30
2,258
,
392
5,168
2
2
6
3,065
2
768
801
*..x*-J
395
104
2,595
8
12
1,869
9
*
142
616
1,085
153
46
174
$»
2
91
5,106
2,656
1,201
99
100
101
102
103 El Paso,Tex ■,---.--,.
$4,677
295
40
106
$4,140
469
4,766
643
12
C2
14,501
20
16
10
372
485
2,247
1,500
120
180
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916.
128
129
130
131
132
133
134
135
$49,760
23,906
21,203
49,447
52,956
33,759
8,454
16,281 1
$190
160
569
4,975
3,755
8,039
63
320
$2
9
83
$143
13
721
$188
$556
2,718
6,966
25
935
2
263
$8
4,000
254
32
$928
$102
60
63
GENERAL TABLES.
183
BY PRINCIPAL DIVISIONS OP THE GENERAL DEPARTMENTAL SERVICE: 1916—Continued,
assigned to each, see page 19.
For a text discussion of this table, see page 75.]
II.—PROTECTION TO PERSON AND PEOPEETT.
Inspection service.
Total.
j1
Militia
Police
Fire
and
deportment. department. armories.
Register of
deeds and
mortgages. 1
Weights 1
Buildings. J Plumbing. 1
and
1
measures.
Total.
|
Electric
wiring.
1
Bofleis. 1 Ailother.
GROUP IV.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1916.
$78s|
6,113
2,525
670
557
$429
269
295
165i
$290
2,393
10
236
8,968
3,617
6,186
5,028
11,075
8,937
9611
64
46
329
1
5,677
165
222
5,472
137
1,873
1,119
165
2,045
109
45
!
*>*&\
32
1» 919
2,110
523
613
203
4,798
877
$9
2,874
1,125
219
502
:x::::::::::::
$3
$1,956
$9
i,i24
219
2,530
$225
4,647
7,985
8
4,216
544
2
1,714
2,530
1,692
1,985
2,230
1,933
1,986
1,325 1
4,784
441
1,032
4,697
8,781
6,936
6,749
80
53
747
157
758
102
6S9
629
772
6
900
3,821
6,783
726
3,764
It 606
6,813
1,921
726
13
503
2,199
295
3
79
313
1,626
3,099
1,871
973
1,975
2,938
686
238
1,291
566
1,836
132
674
1,002
6S6
28
498
498
587
587
1,150
980
6,973
371
1,024!
976
188
5,673
283
136
336
258
88
15
451
442 j
412
442
133
3,909
393!
939
12,917
69
44
421
398
753
3,274
8,553!
312
1,780 j
5,496
4,699
1,895
1,299
3,778
3,618
2,071
627
3,404
1,386
1,234
2,275
1,656
724
900
1,343
162
6,580
684
50
110
183
240
188
146
620
67
678
513
952
1,533
149
57
441
160 j
182
975
6
886
216
$2,069
2,526
544
2
26
181
400
203
11
383
24
147
$502
\
36
900
2,528
1,199
2,076
5,985
1,607
8
2,59i
3,203
i,666
115
1,293
273
3,623
141
244
9
28
2,013
1,475
$3,063
8,411
202
1,162
4,789
3,805
826
1
202
97
2,792
1,439
1,478
1,478
3,688
2,147
2,430
1,985
245
162
1,997
2,121
i
449
367
448
1,203
1,203
161
713
900
37
239
1,258
i,386
i,386
33i
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
•
104
105
106
107
108
109
110
111
112
113
8,411
449
2,963
79
80
81
82
83
99
39 100
101
102
103
727
3,488
3,508
755
1,554
1,640
69
70
71
72
73
74
75
76
77
78
1,688
36 j
600
64
$915 65
11 66
67
68
114
115
116
117
118
110
120
121
122
123
124
125
126
127
331
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916.
1
$1,213 1
6,014
$106
599 1
1
1*379
iii
1
728
397
1,002 1
277
60
995
$357
29
260
379
201
362
347
1
$551
4,806
.3,122
426
$2,002
394
366
3
$551
1,338
1,655
$5
426
391
272
$i,466
1,462
128
.129
.130
.1131
.132
$94 133
.134
FINANCIAL STATISTICS OF CITIES.
184
TABUS 9.—REVENUE RECEIPTS FROM EARNINGS OF GENERAL DEPARTMENTS,
(For a list or t i e eitles arranged alphabetically by states, with the number
XL—PROTECTION TO FERSOW AND PEOPEBTT—
m.—CONSEBYJLTION OF HEALTH.
continued.
Other protection to person and property.
Health
deport
ment
adminis
tration.
CXTT.
1 City num
l^jpamJTi-
Pounds.
Total.
ing
plumbers
and
engineers.
Total.
Allother.
Prevention
and treat Conserva
Food
ment of
tion of regulation
commu
child
and
nicable
life.
inspection.
diseases.
Vital
statistics.
GROUP IV.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1916.
64
65
66
67
68
$60
576
1,095
DesMoines,Iowa...
Fort "Worth, Tex
Lawrence, Mass
$576
1,095
55
55
i37
30
126
220
170
2,531
126
220
170
30
50
35
5,326
232
246
315
30
96
20
30
318
60
210
3
17
3
17
84
85
86
87
88
134
622 1
6,007
622
89
90
91
92
03
649
1,024
1,098
64
70
71
7?
73
Yonkers, N. Y....
Schenectady, N. Y
"Wilmington, "Pel
1 DiiTuth,~Mirin
1 Oklahoma City, Okla
Norfolk, Va.....
74 Elizabeth, N . J
75
76
77
78 TJtica,N.V
1
•
79 Akron. Ohfo..
80 Troy, N. Y
81 Manchester, N. H
82 Hoboken, N. J.
83 WUkes-Barre, Pa
. ....
x
.'....,
71
105
10
783
04 ! Wichita, Kans
95
96
97
98
252
104
105
106
107
108
20
20
24
24
124
125 1 YorkfPa..'
126
127
!."."....
. i.
tt.
'"".I*"";""".*
92
92
286
467
22
276
312
22
214
182
90
519
25
90
63
63
1,667
276
661
110
111
353
1,385
361
16,570
437
30
1,829
846
103
77
73
270
60
11
56
1,004
846
2,349
4,893
433
105
167
122
1,105
4,417
167
8,514
50
42]
si
iii
30
90
1
*
1
2
120
1,091
1
3
4,364
8,463
59
42*
28
133
597
306
8,224
3,251
15
6
443
699
1
2,349
4,751
427
14
53
34
3,499
80
4
32
$130
6
251
10
155
is
$17
252
ii
25
ii
10
35
5,2S5
232
246
60
5
148
307
110
137
24
1
6,656
9*
Altoona, Pa
Atlantic City, N . J
&agiivw, Mich...a^
Little Bock, Ark
593
20
$1,226
$16,9S5
1
270
252
134
7
'38
Mobile, A t o . . . . . . . :
10S
60-
!
$34
607
40
749
17,955
437
103
96
20
10
783
38
5
$2,516
315
7
99 Terra H*^ **, Tnfl.. „
100
101
102 Allentown, Pa
103
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
15
1
$1,226
34
17,592
$60
84
161
34
80
4
173
7,627
15
55
6
48
7
200
665
286
140
175
81
7
3,471 1
*
3,251
200
139
87 1
12,930
12,930 j
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1915.
128
129
130
131
$199
580
38
463
$453
132
133
134
135
347
347
7i 1
7
$38
10
$199
5S0|
I
$2,ii8
3,675 !
5,629
16,313
707
5I
$iio
22
1
4
$193
3,565
5,607
16,313
707
1
$1,925
GENERAL TABLES.
185
B Y PRINCIPAL DIVISIONS OF THE GENERAL DEPARTMENTAL SERVICE: 1916—Continued,
assigned to each, see page 19. For a text discussion of this table, see page 75.)
IV.—SANITATION, OB PROMOTION OF CLEANLINESS.
Total.
Refuse
collection.
Refuse
disposal.
Public
conveni
Other
ence sanitation.
stations.
Total.
General Roadways Preven
admin" of streets, tion of
fstra- roads, and street
tion.
dust.
alleys.
Other
care of
streets,
roads,
and
allejs.
Street
lighting.
Repair and
Water construction
for com
ways.
pensation.
i
[ City num
Sewers
and
sewage
disposal.
v.—HIGHWAYS.
G R O U P i v . - < : r r i E S H A V I N G A P O P U L A T I O N O F 50,000 T O 100,000, I N 1916.
1160
1,22S
2,456
51 1
2,512
.$166
1.22S
1,363
26
4,866
W9
3,642
21,278
1,665
1,205
275
52
759
272 [
10,189
5S
118
207
iis
19
2,052
i,642
$29,838
574
3,556
24,226
456
$3,661
86
!
8450
65
10,189
58
•"
6
368
13
42
880
142
7,712
21
2,309 i
502
3,890 [
756
34
2**22
1,321
983
1,558
21
2,275
502
565
756
328
214
114
ioi j
i2
6
15,633
71,712
65
87,345
59
*'
4
366
7
366
7
1
181
5,519 |
4,464
766 1
40 E
1,610
148
111
287
40
1,610
60
7,505
252 1
7,505
49!
2,869
49
2,869
2,739
128
4,227
11 491
579
11,491
202
i,650
1*650
928
7,779
If 182
i,i?4
io
36
4,001 !
2,421
25,409
1,640
$2,405
8S0
142
9,033
083
1,909
181
707
479
351
403
143
4
348
51
252
897
io
4,578
2,019
36
2,995
1,006
440
10,211
4,306
1,702
11,353
10,866
660
188
1,062
1,615
9,678
10,286
693
83
674
7,754
3,142
362
8S
26,966
2,546
16,390
285
65,018
377
2,073
4,761
1,125
408
49
791
1,118
408
2,069
25,372
$1,200
640
10,241
3,464
1,291
6,640
9,251
iis2i
$220
3,651
799
1,125 |
6,504
331
i6i
483
654
25,935
2,546
15,733
657
285
73
470
1,078 j
129
694
2,354
1,2S0|
25,157 !
1,502 j
1,421
554
521
87
1,055
84
175
2,310
628
15,639
2,189
1,777
48
545
132
1,304
224
3,668
13
4,017
95
23,290
966
19
2,374
4,180
1,577
1,541
2,419
13,244
75
250
51
325
9,764
12,245
2,685
31,412
5,557
19,101
1,524
377
92S
$37
$28,879
181
64,761
5,480
148
318
123
3,053
$959
609
352
COO
81,093
25
137
18
230
2
9
973
23
82S
j
i
700
1,575
589
38
1,052
192
51
338
1,285
1,578
1,285
303
3,223
303
2,630
5,603
1,307
1,309
3,998
226
669
1,309
3,154
1
1,707
300
69
70
71
n
73
74
75
76
77
78
79
80
81
82
83
2,024
3,970
7
84
85
86
87
S&
5,480
323
1,284
89
90
91
92
93
1,800
759
25,070
217
1,151
94
95
96
97
98
1,289
60
15,507
885
1,553
99
100
101
102
103
2,840
13
1,044
76
20,916
104
105
106
107
108
4,105
627
1,490
2,094
3,480
109
110
111
112
113
10,632
1,044
31,220
5,506
18,763
114
115
116
117
118
119
i,578 120
121
122
123
593
1,758 124
638 125
126
822 127
3,619
22
rwl*""_
64
65
66
67
68
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1916.
$467
1,924
2,993
10,678
I
$1,823
108
628
7,927
17
628
2,660 1
327
1
$467
$101
2,993
2,651
!
91
$i,733
$7,342
632
386
$3,409
167
86
2,995
4,092
1,559
54
127
1,373
626
21
1
$139
128
$3,787 129
465 130
131
$7
300
4
$115
$527
2,864 132
2,604 133
134
33 135
FINANCIAL STATISTICS OF CITIES.
186
TABLE 9.—REVENUE RECEIPTS FROM EARNINGS OP GENERAL DEPARTMENTS,
(For a list ol the cities arranged alphabetically by states, with the number
Yf.—CHARITIES, HOSPITALS, A N D CORRECTIONS.
F City number.
Outdoor
poor
relief.
Ill
General
supervi
sion.
Total.
Corrections.
Hospitals.
Charities.
cur*
Care of
children.
Other
charities.
General
hospitals.
Insane in
institu
tions.
Institu
tions for
adults.
Proba
tion
boards
and
officers.
Institu
tions Ptf
minors.
1
i
GROUP IV.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1916.
64
65 Fort Worth, Tex
66
67
63 j Yonkers,N. Y
69
70
71
73
73
1
$11,220
17,618
l
|
1,070
$65
729
1,282
13,853
2,603
35
730
272
3,042
79
SO
81
82
83
136
6,009
1,363
659
5,641
861
i
$1,308
$10
455
2,208
$32
337
•
50
45
167
63
16,529
640
217
99
100
101
102 Allentown, Pa
103
217
1,473
193
14,971
6,952
4,903
3,116
8,066
2,159
12,325
1,936
159
12,573
6,110
104
105 Springfield, HI
106
107
103
16,529
640
1,473
i2,*252"
j::::::::::
193
89
"729*
ii,*523"
•
no
683
6,000
19,522
123
560
20
603
109
110
111
112
113
35
222
240
2,792
63
94
95
96
97
98
j
3,290
10
730
167
84
85
86
87
88
89
90
91
92
93
$11,220
$6,634
375
65
4,593
739
1 Pnhith "Minn... x
I Oklahoma City. Okla
Norfolk, Va
$3,555 |
1,070
375
Schenectady, N. Y .
74 Elisabeth, N. J
75
76 Wftterbury, Coxm.
77
78 Utica,N.Y
$7,429 j
60S
8,968
114 Atlantic City. N. J
115
116 Little Rock. Ark.
117 Rockford, Hi
113
190
96
5,152
2i,*626l
119
120
121
122
123
124
125
126
127
43,615
47,173
190
96
130
3,537
536"
2tti&
3,162!
ii'ow"
80
23,143
::::::::::::
404
43,615
27,646
1,465
19
19,527
23,143
8,650
1
GROUP V.-CITTES HAVING A POPULATION OP 30,000 TO 50,000 IN 1916.
128
129
130
131 Salem, M a s s . * * * , . . . . . . . . . . . . .
$42,218
i2,"092l
$4,"376*
$2,"i65"
20,100
132
«
6,945
2,587
133 Kalamwroo, Mich • • • * . . . . . . . . .
134
135 McKeesport, P a . . . . . . . . . . . . . . . ::::::::::::::! ..**.*..•. ;..........* ..........*!
$23,213
$4,'35S*
|
$14,000 •
M93" ------------
*...'."...
10,563
.I....
"1* . . . . . . . . . . . . ....•••...••.
.---.-•--j
GENERAL TABLES.
187
BY PRINCIPAL DIVISIONS OF THE GENERAL DEPARTMENTAL SERVICE: 191d—Continued,
assigned to each, see page 19. For a text discussion of this table, see page 75.]
Total.
Schools.
Yin.—RECBEATION.
Libraries.
IX.—MISCELLANEOUS.
Quasi
Educa
General
productive
Parks
tional
park
recreation. recreation. and trees. enterprises.
Total.
Inci
Soldiers'
Gain
dental
relief and operating
and loss Unclassi
fied.
burial. accounts. accounts.
Total.
City number.
VII[.—EDUCATION.
GROUP IV.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1916.
1
1
I
I
1
I
1
•
$17,677
6 230
2,204
1,842
4,127
$16,339
5,784
2,070
1,421
3,084
$1,338
446
134
421
1,043
2,512
2,090
8,643
2,747
1,935
2,512
2,099
7J703
2,124
1,634
940
623
301
15,662
1,216
2,930
2,912
3,736
8,038
4,415
1,294
9,262
3,760
7,614
4,074
169
8,972
3,129
2,419
4,506
6,209
847
855
2,419
3207
5 208
847
262
" * 503 j
438
4,402
3,380
8,971
4,210
300
4,102
3,211
169
8,971 • • • • • • • • • • • • I
3,464
746 j
3,981
400
1,710
481
9,217 j
1**42
1.M1
8,385
1,842
1,098
825
3,434
825
3,565!
6,337
5,839
1,425
3,628
3,741
4,460
2,153
4,776 !
3,854 !
"
M66
35
570
867
1,532
1,934
905
362
905
362
239
*
6
205
339
205
339
555
365
5,465
143
202
335
4,326
i,299
667
1,923
272
654
773
1,738
412
2,337
14,837
4,501
398
14,577
1,942
14,837
4,315
398
13,458
395
M93
2 884
4,244
3,034
5,248
2,813
4,244
1,395
655
316
80
1,33
9
1,447
549
39
382
627
796
512
3,386
691
160
1,259
2,207
3,577
8,345
1,291
7285
1,183
223
i5;285
102
105
1,236
■•••*••••*••]
i"
776*
1,467
139
isi
3,616
8,727
1*818
8,0S1
1,695
$i,524
5,465
148
202
335
295
12
1,923
272
$5,404
$638!
139
iw
15,285
ios
$4,900
74
75
76
77
78
102
1,236
79
80
81
82
83
. . . . . . . . . a .
6*
4,071
84
85
86
87
88
50*
10
32
89
90
91
92
93
$30,927
4,07i
50
50
. . . . . . . . . . . . ]
69
70
71
72
73
116
30,927
645
64
65
66
67
68
;.aa....*»a.
438
50
10
32
1,394
481
24
94
95
96
97
98
24
.•■■••*.....
4i3
6,554
1,622
5,236
2,829
6,316
$4,900
638
5,543
50
. a . * . . . . . . . .
7761
424
341
1,125
290
631
6,554
2,169
5,23d
4,504
7,476
758
808
832
4,788
"
5,839
771 * #
2,855
706
$988
1,723
77
890
2,443
1,511
1,460
1,353
874
'941 1
**
$38
35
1,276
867
1,698
3,458
6,184
5971
3,613
6,134;
4,728
15,901
1,216
3,4S5
3,277
3,736
4381
1
1
1
$988
1,723
77
928
* * " 547
i,675
1,160
9
227
i,07i
36
969
412
506
10
1,045
3,581
1,113
879
i,*6S|
1,259
210
380
743
258
798
10,820
28,532
245
71
926
380 j
35
2,880]
7,116
965
796
83
204*
968
1
968
i,666
1,000
158
1,422 . • • • • • • * * « . .
1,126
1,301
204
99
100
101
102
103
166
ioi"
13
100
109
110
111
112
113
1
1...*•••••..
154
4
iw'
id
1...••••.«••
7,*826"
114
115
116
117
118
i 119
120
121
122
123
13
ioo
10
.........•••
104
105
106
107
108
6,112
6,i*i;
M4
743
258
798
10,820
23,650
■••*•••»»•.*•
2,880
6,950
629
1,447
i,557
39
2,387:
1,161
ise
i,iii
691
160
1,335
1,557 1
39
10
1,189
16,056 r"i6,"056"
629
1,467
69
7,*82o"
124
125
126
127
GROUP V.-CITIES HAVING A POPULATION OP 30,000 TO 50,000 IN 1916.
$5,672
7 401
9,051
1,290
$5,672
6,985
8,838
788
3,781
3,059
5,578
12,840
3,009
3,560
5306
12,597
1 %
$416 |
213
502
$898
2,145
1,383
752
582
399 « • • • • » . . . . . . . I
150
272
243
$175
153
$200
$723
1,992
1,183
20
562
$167
275
13,689
. . . . . . . . . . . a
150*
L
N' 8 0 7
$i3,689
$17
275
128
129
130
131
$150
14,807
a.*.•..*»»•
132
133
134
135
FINANCIAL STATISTICS OF CITIES.
188
TABLE 9.—REVENUE RECEIPTS FROM EARNINGS OF GENERAL DEPARTMENTS,
fFor a list of the cities aitanged alphabetically by states, with the number
I.—GENEBAL GOVEBXMEKT.
1a
cur*
Executive branch.
Total.
Legislative
branch.
Total.
g
5
Other
Law
Chief
and general
executive. Financial. offices
accounts. executive.
Judicial
branch.
General
Elections. government
buildings.
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1916-Continucd.
$12,973
14,477
33,831
37,041
5,431
$250
2,313
485
29
1,100
Huntington, W. Va„
Chelsea, Mass
Woonsocket, R. I . . . .
Wheeling. W . V a . . . .
Newton, Mass.
5,915
40,491
19,860
10,395
72,486
181
3,011
11,419
174
3,311
146
147
148
149
150
Butte, Mont
Montgomery. A l a . . . .
Muskogee, Okla
Roanoke, va.
West Hoboken, N . J .
14,709
20,699
15,732
10,387
2,049
151
152
153
154
155
Galveston, T e x —
East Orange, N. J..
Fitchburg, Mass...
Chester, Pa
New Castle, Pa
156
157
158
159
160
161
162
163
164
165
136
137
133
139
140
Lincoln Nebr
Racine, Wis.
Macon, Ga
Pasadena, CaL
Superior. Wis
141
142
143
144
145
,
$6
$4
$221
$230
$10
$2,092
$25
"460
$1
1,100
1S1
2,272
523
733
1,759
2,6SS
545
6,829
24
78
71
3,931
43
3
409
3,516
121,896
30,784
60,037
9,226
15,196
1,187
10,406
6,199
518
2,878
1,187
2,751
393
415
Springfield, Mo
Perth Amboy, N. J
Lexington, K y . . . . .
Dubuque, Iowa....
Hamilton. Ohio....
8,564
25,891
6,739
11,188
2,961
2,786
2,774
Lansing, Mich...,
Charlotte, N.C...
Decatur, 111
Portsmouth, Va...
Everett, Mass....
11,466
9,752
13)102
10,701
26,117
454
623
196
693
2,450
166 Knoxvflle, Term.
167 E l m i r a , N ! y . . . .
168 San Jose, Cat.....
169 Joliet.IIL.
170
37,836
11,159
15^749
7,147
21,630
202
793
157
80
722
202
171 Quincy, Mass
,
172 Auburn, N. Y
173 Quincy. HI
174 Cedar Rapids, Iowa
175 Mount Vernon, N. Y...
26,915
11320
15,073
12,897
3,782
460
10
1,087
2,023
3,305
460
477
674
854
176
177
173
179
New Rochelle, N. Y . . .
Niagara Falls. N . Y . . . .
Amsterdam. N. Y.
Taunton, Mass
Jamestown, N. Y
37,117
6,207
5,544
46,233
38,044
1,334
2,678
1,154
989
3,005
102
181
182
183
184
185
Lorain, Ohio
Oshkosh,Wis
Jackson, Mich.
Lima, Ohio
Stockton, Cal
24,730
8,527
33,715
9,700
1,182
345
1,779
3,477
186
187
188
189
190
Waterloo, Iowa
Fresno, Cal
Shreveport, La.
Columbia. S. C
Austin, Tex.
30,031
23,494
30,018
13,141
32,258
1,150
1,475
683
2,824
1,811
191
192
193
194
195
Everett, Wash....
Aurora, HI
Wflliamsport, Pa.
JopIin,Mo...
Waco, Tex
9,024
11,002
9,972
35,516
11,336
654
964
81
160
451
2
10,081
9,192
19,163
16,802
30,501
2,912
143
29
152
552
3
Pittsfield,Mass...
196 Orange, N . J .
197 Boise. Idaho.
198
199
200
Colo.
150
811
95
1,365
74
5,006
7,5S1
800
51
2,875
84
490
2,653
26
4
67
375
600
23
124
645
2,097
735
157
80
251
78
478
1,935
1,175
12
426
149
137
223
506
223
1,076
444
1,083
2
'SS
926
582
120
295
1,473
25
202
203
204
205
1,672
8,789
3,086
10 468
9,803
677
12
907
206
207
208
209
Norristown, P a . .
Kenosha, Wis.
Ogden, Utah
Winston-Salem, N. C.
4,896
8,482
6,137
25,064
1,816
52
1,923
1,701
210
211
212
213
Zanesville, Ohio.
Easton, Pa.
WalthanvMass
Madison, Wis
18,077
6,362
27,933
27,278
, 43
10
973
84
5
145
7
10
"106
"*937
31
13
200
2,614
1,119
1,474
2,824
1,811
121
69
100
29
"iio
50
71
145
2,284
144
5
2,448
408
Danville, III.
Newport, Ky
Bellingbam, Wash...
La Crosse, Wis
Council Bluffs, Iowa.
2,303
93
76
374
901
117
1,699
52
196
157
1,563
1,118
25
43
4
666
15
307
6
38
GENERAL TABLES.
189
BY PRINCIPAL DIVISIONS >OF THE GENERAL DEPARTMENTAL SERVICE: 191fr-Continued.
assigned to each, see page 19. For a text'discussion of this table, see page 75.]
II.—PROTECTION TO PERSON AND PBOPEBTT.
Inspection service.
Total.
Register of
deeds and
mortgages.
Total.
Buildings.
Weights
and
measures.
Plumbing.
ft'
.s
Electric
'Wiring.
Boilers.
All other.
| City num
Militia
Police
Fire
and
department. department. armories.
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916-Continue*.
SS92
1
60
I
727
3,177 1
1,426 j
1,684
lr 134
3,093
• 543
2,536
1,301
501
525
45 j
93
46,025
4,157 1
2,396
275
856
3,873
752
678!
130 j
$11
42
415
397
611 !
I
J
;
$503
1
j
312
2,513 •
541 j
ZZIZZD
*......
i
232 i *:
279
237
270
35
OS.
1
1
"i
:"""i
3,766
371
33,766
352
3,433
620
578
2,064
30
i
1,893
2,667
277
. 209
1
14
'* ..J ". i
54
411
813 [[[[
i
1,637
210
1,124
2,813
694
854
3
1,124
803
538
760
96
53
141
385
384
983
1,185
34
5,009
1S3
743
15
20
145
34
186,
71
1,040 ;
78
490
787
961
10
15
02
1,729
36
81
75
127
81
656
10
176
185
198
5
130
9S1
294
15
250
13
i
I
!
I [[[[[lll.l
...L.
.... 'i
i
"""""I;H"""/!""I
*
ifisi
523
469
301
513
2,361
2,357
j
492
1,515
2,372
1
694
215
947
566
1,031
204
4
161
162
125 163
164
165
663
523
225
244
4
166
167
168
169
170
171
172
173
174
175
301
ISO
176
177
i
"[[[
[[X"l
|
5,002
2,948 !
4,874
!
818'
1,642 ,
j
1,811 j
1,375
i
1
»
j
414
i,273
i,06i
122
192
'---■
145
193
178
179
115
181
182
183
817
184
185
1,243
2,569
186
187
188
189
190
655
308
1,375
462
sii
434 191
192
193
* 194
195
1,330
2,305
375
389
1,521
121
'429
«'
i
1
98
24
i20
i24
i,6n
533
i"z:;zz
1
ISO
2,832
2,770
i20
533
124
185
694
599
1,185
394
SO
25
397
30
347
578
i
i
llll[[[[[[C[
156
157
158
159
loO
352
1,369
1,050
1,1171
521
122
44
425
W
151
152
153
154
155
j
149
55
297
l,7i7
266
13
145
1,085
154
532
141
142
143
144
145
232
$620
356
823;
122!
4,193,
1,035
21?
426
130
2,589
416
i
37i
460
752
1,642 j
1,107
572
116
is
i
1,914 >
1,026 ;
$2,413
t
502
330
132
4
I
312
100
541
146
147
174 148
149
150
71
10
87
18
4,055
6,661
3,441
864
2,016
S3 136
137
138
139
140
3500
174 1
10,588 '
3S5
869
35,283
6
1,156
2
8
1
573,
. . J
,
1
!
1 .
157 *».»....
2,2*1
SO
472
89
100
61
617!
2,004 1
028
1,449
I
1,684
401
812
463
1,832
9
201
12
35
2,046
2,667
24
238
1
315
27
257 I
274
271
194
ioi
4
196
197
198
40 199
200
201
202
203
204
205
206
207
271 208
209
210
1
i,6ii
2,240
492
232
132
. 265
1
265
211
212
213
FINANCIAL STATISTICS OF CITIES.
190
TABLE 9.—REVENUE RECEIPTS FROM EARNINGS OF GENERAL DEPARTMENTS,
(For a list of the cities arranged alphabetically by statolith the number
II.—PROTECTION TO PERSON AKD PROPERTY—
HI.—CONSERVATION O r HEALTH.
continued.
[ City number.
Other protection to person and property.
Health
department
adminis
tration.
CITY.
ExaminPounds.
Total.
I
Total.
All other.
plumbers
and
engineers.
Vital
statistics.
Prevention
and treat Conserva
Food
ment of
tion of
regulation
commu
child
and
life.
nicable
inspection.
diseases.
GROUP V.-CITTES HAVING A POPULATION OF 30,000 TO 50,000, IN 1916-Continued.
136 1 Lincoln, Nebr
137
138
139
140
141
142
143
144 I Wheeling:, W. Va
145
.1
151 1 Galveston, Tex
152
153 I' Fitcbhnnr, Mugs
154
155
156
157 Perth Amboy, N. J
158
159
160
161
' 162
163 Decatur, III
164
165
166
167
168
169
170 Pittsfleld,Mass.
171
172
173 Quincy,W
174
175 Mount Vernon, N . Y
176 New Bochelle, N. Y
177
178
179
180
181
182
183
184
185
186
187
188
189 Columbia, S. C . . . t . . . . a 4
190
196
197
193 Lynchburg, Va.
199
200
3333
,.... ....
146
147
148
149
150
191
192
193
194
195
$333
|
1,016
3736
69
10
69
10
149
145
72
ii
$605
63
26
$90
29
13
209
2,H8
€3
2,055
5
3
2,6S3
276
508
15
43
2,683
1,577
3,654
15
155
70
1
$isi
155
34
54
ii
318
502
2
i,572
15
318
212
290
40
13
3
35*
274
10
220
307
25
751
75i
359
359
42
42
625
103
451
451
42i
260
15
ii3
44 II
::::::::,::!
14
id3
84*
15
113
44 1
28
iS
• is»
i,730
3
61
42
2,178
80
23*
31
82
305
7
158
14
16
M6
3'
1
43
23
20
256
3
2,178
1,785
360
5,739
208
20*
7
82
187
10
25
1
!
35*
65
7
123
215
395
101
2»
3,067
18
15
14
16 i
500
597
ioi 1
8*
1,742
187 1
10
15
525
297*
108 1
1,572
220
307
ill
131
4
643
5,782
5
1,296
3,146
7,645
115
165
1,808
256
61
35
40
28
8
97
1........**..••
24*
5
76*
314
23
111
160
4
24"
53,238
70
28
22
713
115
2
72
165
170
2
35
$502
II
131
194
7,699
4
isi
201
202
203}
204
205
206
207
208
209
210
211
212
213
280
$695
594
13
3,473
205*
3,584
60
2
21
31
33
2
2
104
80
104
80
753"
2,223
587*
2.222
13
527
13
301
157
308
59
1,586
150
308
147
115 J
4,639
12
115 1
166*
1
226
7
59
1,586
135
4,638
i
GENERAL TABLES.
191
BY PRINCIPAL DIVISIONS OP THE GENERAL DEPARTMENTAL SERVICE: 1916-ContinuecL
assigned to each, see page 19. For a text discussion of this taWe, see page 75.]
IV.—SAJHTATION, O S PROMOTION OF CLEANLINESS.
Sewers
and
sewage
disposal.
Total.
Refuse
collection.
Refuse
disposal.
Public
conveni
ence
stations.
V.—HIGHWAYS.
Other
General] Roadways Preven
admin of streets, tion of
istra roads, and street
dust.
tion.
alleys.
Total.
Other
care of
streets,
roads,
and
alleys.
Repair and
Water [construction
for com
ways.
pensation.
Street
lighting.
GROUP V.-CITIES HAVING A POPtJLATION OF 30,000 TO 50,000, IN 1916-€ontinued.
$228
235
5,997
8,251
20 i
204
12,665
1174
19
5,000
20
64
12,665
78
30
607
990
208
640
428
35,990
6 485
1.071
333
227
997
7,167
ios"
2
1,084
152
178
760
33
411
3,493
36
1
16*
392"
*•*•""•*•••]
340
275
348
229
77
5,016
6
841
1,038
265
473
1,432
14
29
3,370
2,244
29!
1,683
2,222
iS"
84*
693
10
320
2,784
4,099
304
125
913
2.881
4,999 i
429
294
58
3,5871
256
58
5,871 i
4GS
22
204
13
468
22
147
14*866 i
*°
5,858
50
7
315
780
780
235
10,180
7,997
449
16,863
124
9,908
7^785
108
16,858
1,788
571
112
2,535
i,78S
284
1
153
14,7*3
50
375
313
1
16
2
46
65
272
io;
202
841
5
287
112
304
2,231
1,646
200
425
182
203
6061
1,647
666
810
61
10
35
509
61
228
20
4,483
8,410 1
142
8
m\
200
I* •»•••••••»••'
1,745
456
87
38
3,445
8
1
332
7
35"
6
426
1
i,6ii
1,100
V,£o !
167
107
1,664
569
3,802
942
400
1,057
569
69
332
266
1,057
1,183
10,673
2,342
2,539
4,920
1,070
5,131
160
962
786
1,944
701
1,944
19
8°°
114
316
6G2
930
158
20
69
3,472
7,100
210
442
658
1,665
103
17
4,315
492
5,149
3
toil
1,987
272
293
1,159
870
32.532
789
223
154
93* 155
37]
156
16,796 157
158
iS* 159
ii"
ids"
160
.
1,432
1,374
34
1,448
372
161
162
163
164
165
3,733
610
134
165
167
168
169
17a
113
11
174
6,542
2,178
1,309
4,134
4
23
682
800
35
180
1,049
181
182
183
184
185
1,636
163
2,550
1,028
186
187
188
189
190
73
152
1,820
3,372
448
6
114
iii
30*
m
78
62
2*i
196
197
200
201
202
253
591
189
191
192
193
194
195
198
2*694' 199
584
930
1,394
103
176
177
178
179
5,845
21
9
171
172
173
174
175
17,985
198
473
1,051
352
836
41
203
204
205
20S
207
208
209
14
50
444
447
146
147
148
149
150
151
152
153
fi,6§7
22
149
279
113
46
896
136
53
837
414 141
214 142
1,580 143
622 144
22,161 145
11
250
164
836
10
57
922 !
49
354
6
242
4,278
375
3,*633*
232
140
56
79
354
231
2,062
8,098
381
203
35
83
*46*
7
1,432
1,430
113
1,448
2,036
110
6,661
18,394
1,141
522
2,100
11
3,735
1,470
113
46
896
375
56
....•■.•>•...I
35 |
0
3316 136
1,262 137
2,398 138
1,672 139
1,754
4,784
745
1,725
1,173
870
56
16,796
113
113
3364
1,491
2,475
6,803
6
1,255
1,530
1*807 1
!,&»[
23,915
140
17
32,497
6,485
1,035
121 1
337
3
ir I
849
210
4,265 211
48 212
3,836 213
—?*
FINANCIAL STATISTICS OP CITIES.
192
TABLE 9.—REVENUE RECEIPTS FROM EARNINGS OP GENERAL DEPARTMENTS,
{For a list of the cities arranged alphabetically by states, -with the number
VI.—CHARITIES, HOSPITALS, A N D CORRECTIONS.
1
General
supervi
sion.
Total.
*
Outdoor
poor
relief.
Poor in
institu
tions.
Corrections.
Hospitals.
Charities.
CITY.
Insane in
institu
tions.
General
Care of
Other
children. charities. hospitals.
Institu
tions for
adults.
Institu
tions for
minors.
I
Proba
tion
boards
and
officers.
GROUP V.-43ITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1016-Tontinued.
13ft Lincoln. Nobr
137 Racine, Wis
13S
139
140
141 1 Huntington, W. Va
14? Chelsea, Mass..
143 Woonsocket, R. I
144 Wheeling, W. Va
145 Newton, Mass. i.
146
147 Montgomery, Ala
14S Muskogee, -Okla
149
150 Westi:oboken,N. J
1
2,050
23,032
1,156
4,365
7,425 1
± ,
1
1
151
152 East Orange, N. J
153 Pitchburg, Mass
154 I Chester, Pa
155
156
157 Perth Amboy, N. J
158
159
160 Hamili Dn, Ohio
161
162 ChaxloUe.N.C
163
164 Portsmouth, Va
165
166
167 Elmlra,N. Y
16S
169
170 Pittsfield,Mass
171
172
173 QuincyjIU
174 Cedar Rapids, Iowa
175 Mount Vernon, N. Y
176
177
178
179
180
NewRochelle,N.Y
Niagara Falls. N. Y
Taunton, Mass
Jamestown, N. Y
181 Lorain, Ohio
182
183
184
185
186
187
18S
189 Columbia, S. C..
190
191 Everett. Wash
192 Aurora, HI
193
194
195
196
197 Boise. Idaho
Lynchburg, Va
198
199 Colorado Springs, Colo
200
201
202
203 1
204
205
206
207
208
209
210
211 tfaston, Pa
212
213
559
359
15,078
12,2#
350
2,388 I
8,910
9,604
3,197
$io,073
i\t'm
1#149
$id,$io
3,405
433
37,801
4,365
t
8,940
9,001
2,799
34,476
52
4,995
1,009
1,237
3,325
25,695
1,S52
1,852
2,179
2,179
22
22
12,222
6,325
5,897
31,617
1,461
31,617
1,163
7,962
6,436 1
1,378
148
3,666
2,440 j
0
20
114
1,112
o
5,166
20
34 I
363
693
4,272
495
i,ioo
i,ioo
298
5,166
34
368
693
il,59S
26,113
6,724
602
25,cis
18,997
W, 997 |
3,216
8,889
8,889
6,990
3,"i76l
23,578
2,169
!
39*
32,9f£
1
52,050
»2
6,990
«•«««- :::::::::::*
3,041
i,*2,«1
3,011
m\
' 30
30
i57*
$i,"88S*
i,576
1
ii,*205"|
3,W
••••• .........
••
2,"627"
22,002
2,169
3,*328"
35*
6,092
612 1
25
19,649
13,361
9,*57i"
••/
13,361
6,"67o1
654*1
i,"907l
340]
......*••«.
Eid
GENERAL TABLES.
193
BY PRINCIPAL DIVISIONS OP THE GENERAL DEPARTMENTAL SERVICE: 1918-Continued.
assigned to each, see page 19. For a text discussion of this table, see page 75.)
Schools.
Total*
Till.—BECEEATION.
Libraries.
Educa
General
tional
recreation.
recreation.
Total.
I
IX.—MISCELLANEOUS.
Quasi
Parts
productive
and trees.
park
enterprises.
Inci
Soldiers'
Gain
dental
relief and operating
a n d loss
burial.
aocCTTntff.
accounts.
Total.
Unclassi
fied.
| City number.
YU.—EDUCATION.
G R O U P V . - C I T I E S H A Y I N G A P O P U L A T I O N O P 30,000 T O 50,000 I N 1916-Continued.
83,150
6,076
3,635
4,567
1,611
$6,325
5,537
3,C35!
3,055
1,181
412
1,039
2,295
3,200
12,772
591
2,202
2,9S5
10,121
4,710
l!?83
3,223
4,648
1,011
1,976
1,217
2,8S9
4,648
629
733
5,323
1,541
8,568
9,891
733
3,447
1,329
8,60S
9,645
i,876
212
2,552
1735
5,299
1,374
2,758
2,341
1,200
4,798
1186
2,567
211
535
501
188
191
8,352
2,439
9,356
330
1»<K7
7,765
2,013
8 643
330
667
587
426
713
150
390
208
3,2S5!
2,488
1,446
5,394
8,882
3,2S5
2,4S3
953
4,900
3,882
483
494
1,602
7,552
300
178
3,3S7
8,699
3,249
6 028
4)503
3,009
8,609
3,090
4,570
2,910
2,737
825
767
234
7,356
1,946
1,970
691
2,466
7,003
1,V46
2,350
4 187
10,526
3,867
747
2,171
S 510
9 761
8,535
617
179
677
765
332
230
101
373
233
208
57
20,295
4,161
19,669
2,674
' 726
1,687
561
436
10,142
4
J2,466
*
3,682
3,682
5,887
5,684
3,316
1,104
6)144
6,397
6,372
3,316
862
4,086
1*512*1
430
442
443
93
215
2,651
2,734
571
334
317
82,394
3 690
341
7,032
1,2S8
852
5,805
118
1,736
70
99
3,989
250
8309
3,633
341
672
150
§5,080
3,679 J
5S5
1,138
3,890
3,i90
250
1,273
6S2
682
735
367
25
849
1,204
83
4,725
565
692
378
159
1*693
•
1
29
*
256
405
976
66
19,295 ]
9,742
29
4
405
720
66
2,457
7,096
1,690
65
4,627
4
4
235
235
490
312
152
212'
1,053
653
2,014
329
166
167
168
169
170
171
172
173
174
175
170
9,712
9,712
177
178
179
ii"
6,*6S4*
180
181
182
183
2,014
233
208
57
446
4
1.92
156
157
158
159
160
161
102
163
164
165
182
4,627
101
30
3,207
4,202
6*725"
S8
5,735
4,202
i*580*
65
151
152
153
154
155
141
"M
I . * * . • • * * . . . . .
293*
368
55
is2
1,602
795
300
178
146
147
143
149
150
1,273
100
3,207
5,735
203
6,757
4,670
141
142
143
144
145
358
8
100
30
3,229
150
22
770 i
$6,891
2,832
4,670
55
85,6S0
60 1
185
185
6,891 1
246
565
8,646
83,629
118
1,736
70
3S2
849
1,229
83
136
137
138
139
140
32,068
! 184
185
115
436
10,142
ioi
186
187
188
189
109
812
812
•
190
191
152
707
707
466
i&4
iii
32S
323
192
193
194
195
50
196
1,539
8 174
7,377
4,609
9)907
1,539
43
43
7,377
3,716
8,416
803
1,491
422
3,321
s;s43
422
3,321
1,4S0
1,191
2,513
1,191
2,129
465
7,267
3,777
463
463
201
384
574
soi
soi
202
I 203
492
1,180
905
32
655
370
31
W8
1
|
$1,825
439
4,269
1,952
6,002
1,851
271
1,920
5,437
1,851
68
#
194
211
436
2,065
3,619
1,158
1,946
6,758
3,813
1,369
2,332
8,823
66412°—17
203*
13
7,363
784
1
29
396
905
ois
370
2
83
1,2*3
29
199
85
1 200
204
205
CIS
206
83
60*
468
36 J
2,332
36
256
;
i,332
i.*.........
297
1
197
193
171
2,076
60
•
3,842
103
3,779
J!
63
103
1 207
208
209
210
211
I 212
213
FINANCIAL STATISTICS OF CITIES-
194
TABLE l<h—REVENUE RECEIPTS FROMHIGHWAY PRIVILEGES, RENT OF INVESTMENT PROPERTIES, AND INTEREST:
1916.
{For a list of t h e cities arranged alphabetically b y states, w i t h the number assigned t o each, s e e p a g e 19. For a text discussion of this table, see page 76.]
RECEIPTS FBOM HIGHWAY
PRIVILEGES.
RECEIPTS FROM RENT Of INVEST
MENT PROPERTIES.
Major
way
^highway
Minor
privileges highway
privileges.
granted
[public serv-j
ice cor
porations).
Total.
Grand total.
Group I
Group II
Group III
Group IV
Group V
313,898,573 $13,057,618
8,568,676
1,273,564
2,707,924
952,631
395,778
7,823,253
1,255,974
2,657,170
948,517
372,704
Total.
gfalrtng
funds a n d
publio
trust
funds for
municipal
All
other.
RECEIPTS FROU INTEREST.
Total.
$840,955 $10,563,230 [$3,235,065 $7,628,165 $39,713,181
745,423
17,590
50,754
4,114
23,074
0,006,970
1,500,893
192,503
100,496
5,888,424
1,436,424
145,958
61,064
96,295
3,118,546
64,469
46,545
1,304
4,201
20,795,039
2,976,822
4,212,865
1,604,705
1,123,750
On
current
deposits.
By
invest*
ment
funds
and
from
invest
ments.
sinking
funds.
$6,339,120 [$989,629 $21,091,871
3,266,203
1,0CS,530
1,057,120
579,4S3
367,781
090,207
64,256
100,968
66,396
67,802
By
public
trust
funds for
municipal
$2,292,561
15,545,217
1,517,428
2,753,069
73i;i80
544,977
1,293,412
326, COS
301,708
227,646
143,187
$8,301 $11,192,521
639,940 1
78,118
31,418
877,452
2,294
48,000
1,492,204
$128,519
143,313
538,014
43,446
341,256
916
7,338
192,448
958,697
451,574
254,203
33,102
49,535
1,896
14,331
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 500,000 A N D O V E R I N 1916.
NewYork.N.Y.
Chicago, 111
Philadelphia, Pa.
St. Louis, Mo
Boston, Mass
$1,571,720
4,565,995
628,549
563,924
185,445
$1,323,873
4,156,208
623,586
563,924
151,393
Cleveland, Ohio..
Baltimore, Md....
Pittsburgh, P a . . .
Detroit, Mich
7,930
698,387
265,381
81,345
7,930
676,819
238,175
81,345
$247,847
409,787
4,963
34,052
$2,642,822
701,925
4,303,820
144,525
1,112,053
21,568
27,206
•
44,007
39,349
11,851
6,618
$5S6,729
2,353,3S3
141,445
4,519
32,470
$2,642,822 $12,031,642
115,196 1 1,517,975
1,950,437
1,807,435
3,0S0
245,249
1,107,534
1,958,796
1
44,007
6,879
11851
6,618
825,632
1,146 303
862,762
399,245
$702,301
656,604
360,551
151,509
125,336
600,0S2
137,155
401,954
130,711
G R O U P II.—CITIES H A V I N G A P O P U L A T I O N O F 300,000 T O 500,000 I N 1916.
Los Angeles, C a l . i . .
Buffalo, N . Y
San Francisco, Cal..
Milwaukee, Wis
Cincinnati, Ohio
$75,978
171,314
159,805
5,050
369,226
$74,026
165,883
159,805
1,104
Newark. N . J .
N e w Orleans, L a . . .
Washington, D . C .
Minneapolis, Minn.*
Seattle, Wash
280,915
103,897
20,756
13,000
73,623
280,915
99, 999
20,254
11,419
73,253
$1,952
5,431
3,856
$70,798
9,467
120,051
•1,437
1,282,673
9,110
1,581
370
$842
58,041
$70,793
8 625
120,051
1,437
1,224,632
$256,181
401,093
118,734
114,314
$111,839
191,658
92,102
90,617
215,699
$580
1,424
24,038
$143,762
185,065
1,938
496,320
578,670
97,602
129,456
19
34,851
104,657
6,914
14)643
466,500
10,536
17,607
197,433
7,654
184,221
2,801
27,799
96
$309,855
60,367
115,922
9,645
$3,675
5,591
5966
17,662
64,559
53,651
299,361
24,361
44 471
19,266
17,694
3,429
546
5,146
90,726
114
6,792
2,100
9,449
39,369
10,319
30,812
6,411
237
1,383
209,682
135,831
5,586
225
7,132
7,132
20,627
272,604
106,956
12,516
2,203
$22,921
2,594
23,697
54,825
GROUP TIL—CITIES HAVING A POPULATION OF 100/XX) TO 300,000 IN 1916.
20
21
22
23
24
Jersey City, N. J..
Kansas-City, Mo...
Portland, Oreg
Indianapolis, Bid..
Denver, Colo.
$162,272
226,559
135,526
118,925
$154,415
226,259
325,896
134,583
117,960
25
26
27
28
29
Rochester, N . Y . . .
Providence, R. I . . ,
St. Paul. M i n n . . . .
Louisville, Ky
Columbus, Ohio...
189,486
199,209
134,611
7,507
11,552
189,201
194,021
134,137
6,957
11,504
30
31
32
33
34
Oakland, Cal
Toledo, Ohio
Atlanta, Ga
,
Birmingham, Ala...
Omaha, Nebr.
,
28,759
2,368
40,150
5,268
242,959
28,759
1,953
40,150
6,268
35
36
37
38
.39
Worcester, Mass...,
Richmond, Va.
grracuse,3?I.Y;;:::
New Haven,, Conn..
C
_Memphis, Tenn
,
20,430
114,513
20,430
114,613
40
41
42
43
44
Scranton, Pa
Spokane, Wash
Paterson,N.J
Fall River, Mass
Grand Rapids, Mich..
Dayton, Ohio
Dallas, Tex
San Antonio, T e x . . . .
Bridgeport, Conn
Nashville, Tenn
New Bedford, Mass...
Salt Lake City, Utah.
Lowell. Mass
Cambridge, Mass
Trenton/N.J.
Hartford, Conn
Houston, Tex
Tacoma,Wash
Reading, Pa
Youngstown, O h i o —
Camden, N. J . . . .
Albany,N.Y
Springfield, Mass
Lynn, Mass
45
46
47
48
49
50
51
52
53
64
55
56
57
1,551
11,950
36,750
81,933
11,592
14,677
38,198
28,601
5,657
11,725
36,750
81,673
11,592
14,677
26,530
22,808
5,657
70,981
12,981
2,033
16,445
14,629
43,553
31,256
128,227
27.624
70,981
12,787
1,800
16,445
14,229
$346,197
147,609
168,866
42,852
121,030
$32,667
81,651
38,968
15,545
24,539
36,356
77,776
42,455
57,113
32,412
943
965
6,680
26,930
$25,297
5,188
474
550
48
30,265
16,886
283
13,379
1,945
536
2,487
113,028
410,553
70,245
116,061
270,716
415
8,576
1,908
2,814
1,218
8,576
190S
2,814
1^218
9,852
195,008
6,107
32,093
79,803
9,738
93,967
4,007
12,325
4,211
1,809
339
516
782
10,112
1,809
339
616
782
10,112
245,286
54,292
35,997
25,112
6,976
10,345
49,194
11,417
23,540
3,141
60
695
2,421
112
3,303
3,141
60
595
2,421
112
3,303
56,570
17,313
59,926
121,322
28,472
75,809
94,899
40,922
49,884
39,154
19,643
13,328
7,483
4,076
10,934
48,441
45,860
25,072
23,455
30,124
95,087
6,416
67,370
199,182
94,770
114,420
33,332
35,880
26,319
51,385
66,776
67,045
56,658
69,582
8,094
4,902
7462
7,044
6,081
1,736
31,256
127,435
27,524
36,077
940
62,618
471
21,454
34,356
$3,463
$3,463
3,885
5, 680
1,633
9,324
"*4,*376"
1,551
940
64,444
471
21,454
34,356
$7,857
300
260
11,668
5,793
46
>Sf
536
4,432
194
4,924
400
792
100
1,178
1,826
2,680
2,417
9,758
4,569
2,361
2,043
502
2
3,182
187
4,924
2,417
9,758
4,569
2,361
2,043
502
2
3,182
187
1 Data included for c o u n t y are for fiscal y e a r closing June 30,1915.
34,589
$8,010
3,755
16^ 722
13,931
2,455
1,572
433
"212
3,659
634
6
13,102
8,480
4,673
17,672
9,846
12,674
645
28,952
3,985
50,446
115,551
17,055
23,214
45,167
15,050
25,180
8,497
72,240
62,667
189,820
85,795
69,209
33,326
22j 778
17,168
10,580
58,602
43,666
45 332
54,663
6 106
5,098
22,125
7,542
1,785
i,m
483
4,154
213
800
1,243
533
14,753
1,514
7,241
2,318
2,894
9,983
671
11,922
3,501
5,707
1 480
1,600
GENERAL TABLES.
195
TABLE 10.—REVENUE RECEIPTS FROM HIGHWAY PRIVILEGES, RENT OF INVESTMENT PROPERTIES, AND INTEREST:
1916—Continued.
[For alist of the cities arranged alphabetically by states, with the number assigned to each, see page 10. For a text discussion of this table, see page 76.]
BECEIPTS FROM HIGHWAY
PRIVILEGES.
1
CRT.
Total
BECEIPTS FROM RENT OF INVEST
MENT PROPERTIES.
Major
highway
privileges
(highway
Minor
privileges highway
granted privileges.
public serv
ice cor
porations).
sinking
funds and
public
trust
funds for
municipal
uses.
TotaL
All
other.
RECEIPTS FROM INTEREST.
Total.
On
current
deposits.
By
invest
ment
funds
and
from
invest
ments.
sinking
funds.
public
trust
funds for
municipal
uses.
GROUP IV.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1916.
Des Moines, Iowa...
Fort Worth, Tex....
Lawrence. Mass
Kansas City, Kans..
Yonkers,N.Y
$18,773
$18,714
17,601
47,471
6,721
17,601
47,471
5,550
Schenectady, N. Y
Wilmington, Del
,
Duluth, Minn
,
Oklahoma City, Okla...
Norfolk, Va....
90
1,733
1,197
8,314
40,014
1,598
1,197
8,314
39,864
Elizabeth, N . J
Somcrville, Mass
Waterbury, Conn
St. Joseph, Mo
Utica,N.Y
45,306
11,171
55,002
14,499
45,306
11,061
54,832
14,499
Akron. Ohio........
Troy,k.Y
Manchester, N. H...
Hobo ken, N. J
Wilkes-Barre, P a . . .
200
25,608
34,382
39,968
1,6S2
200
25,603
34,382
39,893
1,682
Fort Wayne, Ind...
Erie, Pa
Jacksonville, Fla....
Evansville, Ind
East St. Louis, HI...
9,547
1,223
21,358
28,184
76,138
9,377
1,223
21,358
28,184
76,138
90
91
92
93
narrisburg, Pa
Peoria, HI
Passaic, N.J
Savannah, Ga
Bayonne, N. J.
32,272
2,728
70,754
32,272
2,728
70,754
24,045
24,042
3
94
95
96
97
98
Wichita, Kans
South Bend, Ind....
Johnstown. Pa
Brockton, Mass
Sacramento, Cal.-..
4,761
517
6,802
18,065
2,753
4,404
517
6,802
18,065
2,463
357
99
100
101
102
103
Terre Haute, Ind...
Holyoko, Mass
Portland, Me
Allentown, Pa
El Paso, Tex
718
5,503
1,375
718
5,508
1,375
2,219 |
1,491
1,491
101
101
105
106
107
108
Charleston, S. C . . .
Springfield, 111
,
Canton, Ohio
Chattanooga, Tenn *
Pawtucket, R. L . . .
9,695
1,903
6,861
20,383
9,695
1,903
6,836
20,383
60
105
756
1,126
109
110
111
112
113
Altoona, Pa
Covington, Ky
Mobile, Ala
Berkeley, Cal
Sioux City, Iowa....
1,365
9,150
9,549
18,841
28,510
1,355
9,150
9,549
18,841
28,485
10
114
115
116
117
118
Atlantic City. N. J..
Saginaw, Mich
Little Rock, Ark....
Rockford. Ill
Binghamton, N. Y .
31,274
2,932
21,398
7,856
410
31,024
2,872
21,186
7,856
400
250
60
212
119
120
121
122
123
Pueblo, Colo
New Britain, Conn..,
Flint, Mich.!
Tampa, Fla
San Diego, Cal
4,868
4,476
40,797
26,834
40,797
26,484
124 Springfield, Ohio
125
126 Lancaster*,* Pa7..1!* ".!
127 Maiden, Mass
3,681
16,114
3,500
8,738
$59
$10,459
27,086
23,493
32,265
32,036
$10,367
2,193
7,807
15,565
6,464
35,940
15,896
22,887
51,403
68,730
4,315
12,362
5,837
7,303
165
58,432
8,908
34,440
13,497
27,113
17,331
7,818
14,941
13,473
15,209
60,798
9,771
26,236
29,476
9,483
44,508
4,001
4,863
8,210
5,765
15,289
17,608
28,335
9,431
36
9,942
9,450
27,234
3,844
36
4,996
45
212
30
20,230
20,970
33,274
28,537
13,201
10,683
7,852
28,953
9,013
1,159
8,253
8,147
23,492
27,857
27,845
5,934
2,955
6,639
2,230
18,139
4,915
6,286
5,415
5,542
14,730
5,384
31,710
492
ioi
13,696
49,021
56,515
13,499
14,730
60
105
160
1,126
36,085
9,329
40,181
13,398
68,553
5,605
7,128
31,309
8,948
5,766
3,355
497
302
252
1,692
4,240
2,365
302
232
1,692
4,240
2,365
16,715
479
6,901
4,386
4,052
479
6,901
4,386
3,594
436
280
1,146
436
2S0
1,146
135,838
1,171
$103
7,821
300
626
3,223
$105
7,821
300
626
3,228
90
135
2,123
2,123
150
13,023
13,023
370
370
470
508
470
2,401
2,401
110
170
75
170
130
130
185
185
4,996
45 t
212
290
30
ii
1,159 j
220
220
6,606
"6,"606
462
462
$312
596
1,907
10
350
3,681
16,114
3,500
8,738
1,239
1,239
25
148
25
143
180
180
$434
665
$24,459
15,251
15,310
8,421
29,364
1,967
43,762
66,839
20
2,261
3,534
15,083
338
1,726
33,443
"6,"i56'
1,000
14,814
24
5,748
6,887
4,523
18,379
19,696
2,914
9,403
1,244
1,494
1,570
804
4,685
3
1,500
435
725
17,151
5,347
8,158
3,528
557
1,101
1,502
5,000
3,940
856
12,092
1,717
6,366
1,026
4,321
18,638
2,092
994
16,853
22,083
1,905
1,213
11,025
32,177
7,957
1,260
3,463
4,274
60,500
227
4,198
3,544
9*706
2,184
"i8,"431
25,865
1,704
5,409
"l70
16,715
1,229
1,696
20,097
10,558
19,229
1,229
188
14,526
5,583
26,106
18,136
12,032
4,220
1,672
7,608
18,136
632
3,871
39,014
24,773
7,190
40,872
8,461
9,986
5,083
458
120,767
2,057
4,513
7,582
3,621
614
1,508
1,336
1,301
2,610
17,153
1,345
11,400
349
11,609
10,626
22,441
18,609
4,161
2,107
15,733
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1916.
128
129
130
131
Augusta, Ga
Davenport, Iowa..,
Topeka. Kans
Salem, Mass
$14,371
$14,371
6,713
5,355
6,691
5,355
132
133
134
135
Haverhill, Mass....
Kalamazoo, Mich..
Bay City, Mich....
McKeesport, Pa...,
8,403
259
8,403
228
25,420
'25,*420
$1,839
$22
764
$1,839
764
$3,519
10,385
13,736
17,741
$8,493
7,455
4,815
1,500
39,186
8,550
11,259
14,877
6,023
6,963
6,247
7,934
31
1,500 I
$10
1,239
1,563
$384
4,277
24,313
1,587
5,012
6,943
$3,519
1,508
1,994
11,687
7,287
FINANCIAL STATISTICS OF CITIES.
196
TABLE 10.—REVENUE RECEIPTS FROM HIGHWAY PRIVILEGES, RENT OF INVESTMENT PROPERTIES, AND INTEREST:
1916—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 19. For a text discussion of this table, see page 76.]
1 BECEIPTS FROM B E N T OF INVEST
MENT PROPERTIES.
1 City number.
BECEIPTS IB01C HIGHWAY
PRIVILEGES.
CITY.
Total.
Major
highway
privileges
Minor
(highway
privileges highway
granted privileges.
public serv
ice cor
porations).
Total.
storing
funds and
public
trust
funds for
municipal
uses.
All
other. !
BECEIPTS FROM INTEREST.
Total.
On
current
deposits.
By
Invest
ment
funds
and
from
invest
ments.
sinking
funds.
public
trust
funds for
municipal
uses.
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000-Continued.
$7,370
8,962
12,803
5,623
6^140
$7,328
5,854
7,334
5,375
3,643
5,467
29,426
46 807
8 761
101,691
5,467
2,173
6,131
4,286
4,403
15,157
5681
20, OH
10,732
12,518
4,726
5, (ft*
3,334
4,237
4,832
39,896
29 847
25,410
13,038
5,823
7,958
4,743
12,267
9,801
5 702
2,212
22,942
12,267
199
4,201
1,551
7,519
360
2,202
1,628
10,182
l|Wl
19,264
8,063
9,107
2,202
1,473
3,526
369
2,745
153
472
61
4,986
2,887
3,052
2,887
119
"4,*648
18,898
10,401
22,445
3,9S6
18,171
2,822
4,631
556
2,531
7,021
4,356
300
200
7,109
3,916
4,349
300
200
7,109
3,916
10,573
12,032
10,103
46,199
3,556
7,486
11,386
8,155
2,035
1,027
690
1,000
690
1,000
13,500
27,510
18,165
1,422
8,892
19,013
3,648
5,117
1,360
4,804
4,531
2,196
8,485
1,320
151
6,026
136
137
138
139
140
Lincoln, Nebr
Racine, Wis
Macon, Ga
Pasadena^Cal
Superior, wis
88,542
$7,872
$670
15,003
4,334
12,340
5,334
'832
2,663
141
142
143
144
145
Huntington, W. Va.
Chelsea, Mass
Woonsoclcet, R. I . . . .
Wheeling. W. Va....
Newton, Mass
3,851
3,556
13,954
6.864
7,285
3,851
3,556
13,954
6,744
7,285
146
147
148
149
150
Butte, Mont
Montgomery, A l a . —
Muskogee, Okla
Roanoke, Va
West Hoboken, N. J..
19,397
1,000
2,000
1,000
9,071
15,519
9,021
15,519
151
152
153
154
155
Galveston, Tex
East Orange, N . J .
Fitchburg, Mass...
Chester, Pa
New Castle, P a . . . .
26,477
25,382
5,127
7,396
3,923
25,627
25,382
5,127
7,368
3,923
156
157
158
159
160
Springfield, Mo
Perth Amboy, N. J...
Lexington,Ky
Dubuque, Iowa
Hamilton, Ohio
1,000
7,173
2,750
1,000
7,173
2,750
161
162
163
164
165
Lansing. Mich
Charlotte, N.C
Decatur, ill
Portsmouth, Va
Everett, Mass
6,203
763
6,203
10,215
5,539
10,215
5,439
166
167
168
169
170
Khoxvflle, Term
EImira,N.Y.
San Jose, Cal
JolIet.IU
Pittsneld,Mass
6,305
750
481
3,000
5,054
5,305
750
481
3,000
5,054
171
172
173
174
175
Quincy, Mass
Auburn, N. Y
Quincy, 111
Cedar Rapids, Iowa..,
Mount Vernon, N . Y .
6,060
6,060
6,328
6,318
"4*648
176
177
178
179
180
181
182
183
184
185
NewRochelle,N.Y.. (
Niagara Falls, N . Y . . .
Amsterdam, N. Y . . . . ,
Taunton, Mass
,
Jamestown, N. Y.
Lorain, Ohio
Oshkosh,Wis
Jackson, Mich
Lima. Ohio
Stockton, Cal
,
4,570
4,570
186
187
188
189
190
Waterloo, Iowa....
Fresno, Cal
Shreveport.La....
Columbia, B . C . ,
Austin, Tex
321
1,569
500
321
1,569
191
192
193
194
195
Everett, Wash....
Aurora, ill
Williamsport,Pa..
Joplin,Mo.
Waco, Tex
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
Orange, N . J
Boise. Idaho
,
Lynchburg, Va.
Colorado Springs, Colo...
Brookline/Mass
Danville, HI
Newport, Ky.
Bellingham, Wash.
La Crosse, Wis
Council Bluffs, Iowa
Norristown.Pa.
Kenosha, w i s . .
Ogden, Utah,
Winston..-Salem, N.C..
Zanesville, Ohio.
Eastan, Pa
Waltham,Mass...
Madison, wis.....
120
17,397
$2,471
750
10
$2,471
750
10
2,200
132
1,558
2,200
132
1.558
275
1,8S0
275
1,880
50
160
M
1,158
$1,081
160
6i
77
28
1,000
600
2,573
210
120
"lft"
1,000
600
2,573
210
120
479
133
69,580
120
479
133
69,580
61
720
10
720
119
639
500
38
8,300
179
*i79
750
1,800
122
2,400
750
1,800
122
2,400
8,300
224
521
521
15,081
.1,232
1,380
5,910
5,946
15,081
1,252
1,380
5,906
5,946
500
2,218
953
13,647
3,861
682
2,152
500
2,218
953
13,647
3,833
682
2,152
1,335
3,048
861
3,048
224
1,881
1
1,881
1,185
1,185
28
194
194
474
15
27
210
372
15
27
210
372
75
75
1,639
15,733
3,646
21,450
267
7,092
3,7ft
2,364
913
27
5,481
1,626
1950
26 302
3,453
1,368
1,893
5,079
3,2(0
5,059
9,841
2,806
2,913
. 1,497
8,837
2,055
648
3,547
789
3,479
6,973
$2,568
31
*"*363
2,134
26,261
40,471
4,415
92,663
992
205
60
2,989
9,614
817
16,737
6,495
6,915
771
23,714
9,905
9,291
828
1,390
15,505
221
31,110
9,602
1,138
14,647
4,775
5,309
4,356
12,512
2,220
$5,438
248
3,523
5,823
4,737
1,320
5,653
17,818
33,551
11,802
2,403
22 047
9,860
$12
540
6,496
1,572
16,519
2,088
840
7,816
16,076
817
70
615
3,331
1,537
43,914
2,154
3,087
646
411
81
375
4,903
21,819
'l2,*9i2
391
8,527
24,233
135
62
3,104
958
1,739
3,974
1 0*1
720
4,217
2,067
1,200
3,149
1,552
*3S2
139
658
816
2,670
551
1,132
709
165
5,306
*ii,"33i'
1,282
3?382
10,841
*i7*i55
1,205
19,014
266
3,254
1,128
240
1,608
1,004
250
42
1,004
•'*75i
2,265
7,605
1,097
16891
1,357
650
517
1,677
l!5&0
GENERAL TABLES.
197
TABLE 11.—REVENUE RECEIPTS FROM EARNINGS OF PUBLIC SERVICE ENTERPRISES: 1916.
j
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 19. For a text discussion of this table, see page 80.]
Water
supply
systems.
Electric
light and
power
199,797,175
47,114,038
14,089,919
18,630,180
11,529,939
8,433,099
Total.
CITY.
Grand total.
Group I....
Group II...
Group III..
Group IV..
Group V...
Docks,
wharves,
and
systems.
Markets
and public
scales.
$79,423,770
$5,621,392
$1,155,056
$1,767,373
$6,141,991
$869,918
$129,162
$293,396
$4,395,111
37,203,926
9,776,276
16,490,907
9,198,180
6,751,487
1,535,059
1,265,201
007,556
1,269,879
943,697
5,673,876
162,585
188,220
87,819
29,491
82,436
2,127
336,485
240,431
208,439
2,258
28,074
58,358
35,198
5,274
262,633
549,733
478,510
126,813
829,908
371,331
336,747
123,298
106,089
1,523,942
2,484,325
62,174
73,390
251,280
landings,
Cemeteries
and crema
tories.
Subways All other
for pipes
and wires. enterprises.
Gas
supply
systems.
Public
"23*234
GROUP I.-CITIES HAVING A POPULATION OP 500,000 AND OVER IN 1916.
1 New York, N . Y .
7 Chicago. Ill
3 T>htl^1pM^( P*
4
ff
,
ft Cleveland, Ohio.
7
ft Pittsburgh, Pa.
9 Detroit, Such
$20,056,702
7,322,982
5,142,128
2,410,400
3,220,338
$13,152,503
6,501,468
5,006,428
2,246,610
2,943,462
2,251,313
2,193,765
2,603,854
1,509,556
1,606,921
1,564,251
2,697,225
1,485,058
$271,254
10,182
17,590
74,121
130,186
$1,011,352
523,707
72,686
149,154
80,257
24,498
$5,225,149
118,110
89,669
216,834
24,114
$1,407,796
$31,437
115,25a
50,999
$2,258
$262,633
893
GROUP II.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916.
10
11
12
13
14
Los Angeles, Cal...
15
16
17
18
19
Newark. N . J
Buffalo, N 7 Y „ . . , .
ifon Francisco. Cal.
Milwaukee, Vfto
Cincinnati, Ohio
...
Washington/P. C
Minneapolis^ Minn
Seattle/Wash
$2,525,282
1,274,629
2,008,738
914,023
1,241,414
$2,341,939
1,175,994
6,080
908,503
1,209,548
1,477,884
1,090,015
6S8,522
568,223
2,301,139
1,418,619
526,092
045,588
568,010
975,903
$111,305
$4,167
81,418
$66,974
13,369
5,520
10,832
7,342
11,520
1,140,527
59,081
172,255
30,931
213
6,914
184
$897
$17,217
10,534
$1,992,124
323
747
483
390,021
76,565
101,280
GROUP HL-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
W) Jersey City, N . J
21 Kansas City, H o . . .
72 Portland,(Jfpg
23
24 Denver. Colo...
$1,337,160
1203,718
'
I . '808,521
39,278
39,376
?5 Rochester, N. Y
26 Providence, R. I
77 St. Paul. Minn
28
ft
30
31
32 Atlanta, Oa..... L
33 Birmingham, Ala
34 Omaha, Nebr . . . . .
.
.......
......
............
35
36
37
38 New Haven Conn
39
.*
$1,323,788
1,154,616
697,637
$46,336 1
5,894
36,329
16,582
14,672
797,568
873,410
477,335
680,482
665,270 !
712,454 |
842,358
455,834
663,330
537,714
70,125 1
602,265
505,365
40,023
880,805
363
661,891
602,477
23,964
876,335
506,569
914,491
390,194
2,179
453,801
478,447
323,229
380,211
25,660
2,022
6,546
$91,123
36,433
11,850
202
16,059
22,557
9,953
11,117
575
1,243
116
259
10,082
40
41
42 Faterson,N.J
43
44
575
423,317
116 1
274,739
339,736
45
46
47 Sun Antonio,Tex......
48
49
239,896
354,873
13,876
38
344,930 1
223,468
354,873
16,428
327,304
16,745
371,165
299,115
237,173
439,661
333,321
343,939
276,742
226,106
416,199
333,321
592
67
17
434,059
231,783
899,176
247,070
253,798
426,871
195,473
361,552
247,070
249,685
317,332
412,156
524,443
349,897
311,545
408,276
515,401
317,256
50
51
5?
53
M
New Bedford, Ifass
Salt Lake C i v . Utah
Lowell. Ifass .
*
Trenton, N. J. . . . . . . . . . .
55
56
57 1
58 Reading,Pa
59
60 Camden. N . J
61 Albany/N.Y
62 8pringneld, Hass
61
••
. • ..............
422,074
25i,062
295,834
il,779
500,374
$2,949
7,009
$55,712
29,030
16,718
46,074
434
27,959
2,686
1,124
$549,733
437,506
$13,372
2,766
51,986
1,500
32,971
5,475
5,464
14,955!
12,631
535
810
2,179
5,178
672
38
881
5,421
22,746
3,3,820
2,097
21,805
21,781
11,000
23,445
5,688
31,775
3,339
4,113
2,150
966
1,730
4,821
32, ©ii
1,11$
3,742
3,346
28,122
12,693
$50,004
9,042
11,057
198
FINANCIAL STATISTICS OF CITIES.
TABLE 11.—REVENUE RECEIPTS FROM EARNINGS OP PUBLIC SERVICE ENTERPRISES: 1916—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 19. For a text discussion of this table, see page 80.]
Total.
SM
Water
supply
systems.
Electric
light and
power
systems.
Gas
supply
Markets
and public
scales.
Docks,
wharves,
and
landings.
Cemeteries
and crema
tories.
Public
halls.
Subways Allother
for pipes
and wires. enterprises.
GROUP IV.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1916.
64
65 Fort Worth Tex
66
67
68 Yonkers, N ' Y
$25,560
254,787
140,594
497,993
316,895
$254,787
125,553
300,973
314,921
69
70
71
72
73
153,432
273,793
589,349
152,836
246,001
153,312
269,301
322,905
152,836
210,641
Schenectady. N. Y.
Wfiminpton,
Duhith Mjtot»Del. . .
Oklahoma 0ity 4 Okla
Norfolk Va . .
74
75
76
77
78
Elizabeth, N J
1 Sotnervilie Mass........ . . . . . . . . . .
1 Waterbury Conn . . . . . . . . . . . ..
St. Joseph. Mo.. . . . . .
i
Utfca,N.Y
1,276
231641
234,262
4,000
7,760
231,641
234,262
79
80
81
82
83
Akron, Ohio
Troy, N. Y
Martchestfir Nt H
Hoboken, N. J
-.
Wilkes-Barre, Pa
Fort Wayne. Ind
Erie, Pa.....
Jacksonville, Fla
E vansvHle, Ind
I East St. Louis, 111
263,234
275,975
182,601
229,847
1,855
264,547
274,789
166,295
220,041
363,928
320,663
668,731
193,667
183
143,473
313,985
166,886
167,667
159,152
3,970
159,152
186,511
302,274
147,853
301,524
84
85
86
87
88
5W
90
91
4?
93
i
Hanisburg, Pa
Peoria, 111.!
Passaic, N . J
Savannah, Ga * *,
94
95
96
97
98
1,786
127,490
992
156,272
210,344
151,003
176,644
99
100
101 Portland, Me
102
103
20,904
705,256
311,849
120,791
266,519
i37,787
274,762
120,791
266,519
104
105 Springfield, 111
106 Canton, Ohio
107
108
67,663
154,768
119,820
7,107
305,336
134,514
111,358
109
110
111 Mobile, A i a . . . . . . . ! " . . . . : : : . . . : : : . .
112
113
139,342
157,245
178,326
1,473
163,682
114
115
116
117
118
119
120
121
122
123
Atlantic City, N . J
Saginaw, Mich
Little Rock, Ark.
Rockford.Ill
Binghamton, N. Y
225,866 !
147,806
10,771
116,427
145,945
New Britain, Conn
Flint, Mich
236,116
158,162
180,837
4,664
390,356
124
125
120,450
333
166,623
120,833
127
$20,043
$5,517
14,326
$i97,025
$266,444
104
$1,870
120
3,030
1,462
16,080
19,280
15
$710
1,261
4,000
3,6S7
1,026
249
1,052
215,646
4,809
277
501,805
2,822
188
$7,760
155
5,000
1,011
40
2,542
2,691
279
19,956
6,061
750
1,229
123,iii
23,427
1,359
13,556
160,679
1,185
224,651
128,563
593
115,923
145,753
504
192
232,161
137,550
179,703
1,134
2,255
2,000
18,864
1,473
1,215
869
372,364
19,564
4,987
18,454
$60,973
4,830
380
9,821
••
5,129
1,818
9,378
10,771
9,267
3,066
9,414
12,251
11,293
333
7,742
158,881
112,373
557
5,264
5,273
18,633
139,342
146,065
140,777
109,152
1,000
11,733
20,904
212,066
4,440
690
3,632
4,727
300,349
5,389
20,636
4,339
992
355,403
5
16,057
4,806
803
£6,085
4 664
4)258
1,113
1,483
8,460
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1916.
123
129
130
131
Augusta, Ga
Davenport, Iowa...
Topeka,Kans
Salem, Mass
$189,241
6,296
109,980
116,815
$126,393
132
133
134
135
Haverhill, Mass....
Kalamazoo, Mich...
Bay City, Mich
McKeesport, P a . . . .
137,823
84,489
131,444
114)419
137,329
77,223
93,191
114,419
$194
230
2,524
109,026
108,026
$87,630
14
62
$178
$58,812
6,102
$3,858
**o,"265
$724
480
GENERAL TABLES.
199
TABLE 11.—REVENUE RECEIPTS FROM EARNINGS OF PUBLIC SERVICE ENTERPRISES: 1916—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 19. For a text discussion ot this table, see page 80.]
Total.
a:
Water
supply
systems.
Electric
light and
power
systems.
Oas
supply
systems.
Markets
and public
scales.
Docks,
wharves,
and
landings.
Cemeteries
and crema
tories.
Subways All other
for pipes
and wires. enterprises.
Public
halls.
G R O U P V.—CITIES H A V I N G A P O P U L A T I O N O P 30,000 T O 50,000 I N 1916-Continued.
136
137
138
134
140
$172,495
13,759
199,472
536,088
Racine, W i s
$157,593
i90,865
283,905
8,902
113,648
/ 133,447
164,949
175,215
113,648
133,447
137,588
175,184
146
147 Montgomery ( A l a . . . . . . . . . . . . . . .
148 j
149 i Roanoke. V a . . . . * . . . . . . - * . . . . . * . . . . . . *
150
122,565
82,444
7,311
116,784
78,865
151
152
153
154
155
175,243
160,261
109,912
2,007
1,554
173,416
160,261
100,202
141
14?
143
144
145
1M
1.57
158
159
160
Huntington, W . V a
Wheeling, w . V a
Spr'npfleid, Mo
Perth Ambqy, N . J
***
2,790
175,581
4,835
84,913
212,302
165,530
110,302
940
152,404
156,062
102,526
181
182
183
184
185
186
187
188
189
190
85,508
3,337
31,881
185,802
281,207
191
192
193
194
195
1,304
71,675
13,265
37,082
130,394
Willtanunnrt F A
.J
1,003
1,164
i,3S9
i,845
4,835
779
60,963
2,936
149
104,454
153,027
895
14,387
5,428
2,618
2,371
7,360
2,042 j
169
10,236
14,089
316
9,468
1,792
5,984
940
767
2,611
1,855
5,407
111,464
77,625
72,146
92,845
63,431
72,933
18,877,
5,652
1
1,713
1,546
1,794
1382
11,020
19,i£6
.
85,508
535
2,802
3,456
312
9i,406
108,655
l,9i5
170,537
69,974
3i,747
104
272
13,265
1,351
28,425
94,084
ioo
1,200
1,429
3,984
130,394
04,658
?06
207
208
209
1,446
57,766
112,665
78,922
57,766
108,697
67,938
.
V.V.V..'.Y.'.\
$60 1
8,546
136,502
109,109
93,889
123,378
69,613
67,164
55,906
123,053
Madison w i n
1,558
3,579
824
151,637
79,783 ]
73,734
61,425 j
123,788
88,330
1,436
104,622
118,855
SO
4,143
75,265
123,306
203
201
205
210
211
212
213
300
$15,271
259
00,386
155,944
116,686
201
428
il3,049
94,658
5,543
100,920
169,253
120,134
106
197
198
199
200
4,274
31 1
83,985
46,885
183,936
110,829
73,940!
94,227
76,164
74,479
19,110
6,800
$i56
L„
$22,359
170,800
194,391
124,918
239
75,205
123,622
2,611
138,357
109,109
210,760
225,532
542
1
2,790
166
167
168
169
170
NewRochelle N . Y
NtArara Falls N . Y
1,560
1
$13,657
4,260
2,007
110,976
133,273
75,818
176
177
178
179
180
$50
165
284,285
140,743
75,818
4,9S9
120,409
171
172
173
174
175
231,428
$626
52
4,347
328
7,251
161 Lansing, Mich
16?
163
164
165 Everett, M a s s . . . . . . . . . . . . . . . . . . . . . . . .
Elmira N . Y
$14,276
548
10,534
710
H9
4,995
12,599
3,443
200
6,570
722
735
4,797
1,446
73,687
90,819
101,238
1 *
27
4,194
3,941
405
5,739
1,436
108
754
8,904
13,695
8,157
6,385
8,706
FINANCIAL STATISTICS OF CITIES.
200
TABLE 1 2 . - G O V E R N M E N T A L COST PAYMENTS FOR EXPENSES OP GENERAL DEPARTMENTS, B Y
[For a list of the cities arranged alphabetically by states, with the number
I.—GENERAL GOVERNMENT.
Executive branch.
Legislative branch.
Total.
Grand total.
Group t . . .
Group n . .
Group III.
Group IV.
Group V . .
Financial.
Chief executive.
Total.
$603,060,076
$67,663,976
302,836,138
89,402,703
107; 808 861
59,091 856
43,820,418
40,200,042
10,742,959
8262,584
4,758,886
3,699,505
Council
and
board of
aldermen.
Clerk
of
$1,893,924 $655,583
886,045
359,792
298,347
178,046
171,694
239,479
160,203
111! 045
80 162
64; 694
Legisla
tive investigations.
Mayor.
Executive
boards and
com
missions.
Special
Treasurer
Auditor
or cham
or comp accounting
and
berlain.
troller.
auditing.
$49,596 $1,058,239 $2,057,106 $3,235,840
527
2,603
1,069
3,246
514,138
104,845
. 168,243
143,386
127,627
126,517
316,863
636,607
542,141
434,978
1,633,838
532,546
541,751
312,519
215,186
$271,392 $2,303,858
37,880
50,594
99,298
3S,6S8
44,932
754,568
441,001
516,720
324,783
266 786
GROUP L—CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1916.
New York, N . Y .
Chicago, 111
Philadelphia, Pa.
St. Louis, Mo.....
Boston, Mass
Cleveland, Ohio..
Baltimore, M d . . .
Pittsburgh, P a . . .
Detroit, Mich
$136,180,316
49,235,189
32,155,564
14,425,934
23,071,543
12,198,402
10,144,765
13,450,034
11,974,391
$19,057,728
7,153,879
4,656,905
1,636,865
2,174,808
1,319,367
1,072,031
1,893,603
1,234 851
$245,928
238,535
68,440
83,743
29,556
64,097
24,000
13,123
1,800
45,928
60,205
75,687
30,789
$40,541
1,608
15,644
3 200
"21,227
$283,554
30,546
57,059
14,301
39,049
16,902
15,316
42,869
14,542
$71,286
18,792
30,736
5,703
$850,336
311,620
117,819
92,226
47,649
62,324
17,026
75,284
59,554
$4,^73
"8,"954'
2,574
11074
10,660
145
$145,137
221,140
81,919
19,932
60,503
85,671
15,609
78 984
95,653
GROUP II.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916.
Los Angeles.Cal.i...
Butolo,N.Y
San Francisco. Cal..
Milwaukee, W i s . . . .
Cincinnati, Ohio
Newark, N.J.
New Orleans, L a . . .
Washington, D. C .
Minneapolis, Minn..
Seattle, Wash
$12,453,904
11,122,396
11,123,363
8,361,055
9,718,246
9,257,122
5,014.820
9,285,563
6,546,620
6,519,614
$1,483,838
1,191,833
1,676,932
844,664
1,332,858
1,075,458
653,802
750,482
700,202
$28,340
28,520
75,261
55,392
55,688
29,851
$14,247
3,000
32,573
9,622
25,288
62,362
50,727
36,013
4,000
9,111
$527
$11,358
5,337
24,109
5 985
20,895
16,400
10,960
9,801
$23,858
99,386
19,918
21,264
15,445
74,672
36,575
10,002
15,743
$81,162
58,672
37,340
33,235
91,382
29,531
25,576
39,373
60,235
76,040
$7,719
801
2,630
0,777
8,661
$36,556
.64,525
32,667
33,443
38,197
18,133
15,213
11,766
1,488
19,518
GROUP III.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
Jersey City, N. J . ,
Kansas City, Mo..,
Portland, Oreg...,
Indianapolis, Aid.,
Denver, Colo
$4,292,780
5,346,683
4,058,472
4 803,812
4,507,261
$302,805
469,162
288,208
168,237
677,315
Rochester, N . Y . .
Providence, R. I .
St. Paul, Minn...
Louisville, K y . . . .
Columbus, Ohio..
4,934,702
4,285 993
3,628 868
3,468,922
3,236,457
330,700
306,026
196,223
245,291
238,588
Oakland, Cal
Toledo, Ohio
Atlanta, Ga
Birmingham, Ala.,
Omaha, Nebr.
3,372,647
2,597,062
2,498,674
1,485,099
2,329,378
278,514
226,776
158 412
103,663
185,809
Worcester, Mass.
Richmond, Va.
Syracuse,
ft.Y.v.„
New Haven, Conn..
Memphis, Tenn
3,244,045
2,164,509
2586 873
2,386,926
1,966,289
155,818
266,976
236,154
160,020
91,541
2,414
11,768
15,601
3,188
3^477
4,252
1,450
0,826
6,032
10 906
5,685
Scran ton, Pa
Spokane, Wash
Paterson,N.J
Fall River, Mass
Grand Rapids, Mich..
1,550,854
1,857082
1 615 914
1883,571
1,879,865
137,301
150,621
92,153
98,794
165,940
19,844
5,641
7,403
5,400
7,413
14 365
1,109
i;500
Dayton, Ohio
Dallas, Tex
San Antonio, Tex.
Bridgeport, Conn..
Nashvule, Tenn...
1,732,274
1,733,427
1,518 317
1,813,752
1,468,528
196,570
114,777
105,406
125,971
148,928
New Bedford, Mass...
Salt Lake City, Utah.
Lowell. Mass
Cambridge, Mass
Trenton, N. J . . . .
1,786,301
1,780,734
1,630,664
2,221,870
1,480*925
129,394
164,843
117; 189
131,536
112,765
Hartford, Conn
Houston, Tex
Tacotna, Wash
Reading, Pa
Youngstown, Ohio....
2,328,492
1,564,658
1,360,265
976,279
1,221,390
145,654
138,815
105,951
89,358
157,053
Camden, N. J . . . .
Albany, N . Y . . . .
Springfield, Mass.
Lynn, Mass
1,383,748
1,797 232
2,561,252
1,566,015
106,545
121; 126
110,766
$75,733
$9,115
$8,128
$15,822
"49,"037
"ii,"445
9,120
28,052
37,727
"39*896
11,341
9,085
1,200
10,240
36,282
5,523
16,084
5,123
9,792
19,364
19,572
11,838
11,398
$1,389
8,337
6,872
"Si'
3,233
4,842
2,791
3,199
10,951
2,850
4,649
"2,"314'
2,898
3,780
7,521
6,327
160
3,060
24,219
9,472
12,883
14,874
12,060
3,120
"34,"060
38,029
24,167
17,360
19,306
21,027
21,578
22,170
4,030
5,683
15,092
23,826
7,402
1,250
1700
5,637
8,280
5,869
1,772
613
2,503
5,236
30,410
48,432
4,884
17,316
75
1,000
7,507
5,948
18,547
24,052
1,262
22,697
11,850
21,725
9,803
16,074
$8,480
'"i,"750
22,010
0,049
16,093
11,369
18,875
42,710
997
$11,627
.36,819
46,572
23,016
24,755
19,621
1 Data included for county are for fiscal year closing June 30,1915.
8,394
14054
4,265
6,185
10,159
8,070
8,277
6,824
8 012
0,288
675
226
2,365
*3,#400
350
7,650
2,442
2,588
28,167
$5,642
10,950
21,340
15,321
67,903
26,270
38,972
18453
6558
11,010
9,090
6,836
1,065
2 146
4,453
11,029
12 876
20 800
2,251
12,529
12,074
15,374
3*039
6,775
19,238
0,219
2,761
1,598
6,992
6,487
10,702
6,094
6,567
3,902
"%&>
18,608
13 651
13 550
5 944
4,416
5,400
8,672
11,739
6,296
5,677
240
2,287
1,181
1,603
1,301
7,027
1,896
19,436
6,536
4*526
3,848
7,396
17,490
10,647
6,124
7,159
12,138
7,097
4,640
1,724
GENERAL TABLES.
20L
PRINCIPAL DIVISIONS AND SUBDIVISIONS OP THE GENERAL DEPARTMENTAL SERVICE: 1916.
assigned to each, ice page 19. For a text discussion of this table, see page 81.]
I,—GENEBAL GOVERNMENT—continued.
Executive branch—Continued.
Financial—Continued.
Legal.
Other general executive offices and accounts.
Collection
of revenue.
Other
financial.
Solicitor.
13,997,534
$1,815,034
$3,567,418 $17,823
1,909,158
483,298
558,985
377,688
268,405
1,530,840
34,239
125,144
70,348
54.463
1,915,021
435,569
612,417
341,125
263,286
Other
legal.
City
clerk.
4,703
"7j357'
Public
Engineer's
and
department, works
service.
Civil
service.
Public
safety.
Public
buildings
and
grounds.
City
plan
ning.
Conven
Enter tions and]
taining. league
dues.
$583,219
81,668,007
81,890,886
$698,925
8148,680.
$214,273
873,957
$107,151
817,569
80,022
38 734
177,809
151,700
134,954
267,961
412,175
440,809
277,833
269,229
1,174,574
256,212
223,924
151,348
84,828
472,495
113,820
67,192
27,574
17,844
35,885
13,975
68,441
23,028
7,351
41,981
95,521
38,408
19,290
19,073
33,842
9,188
14,322
12,249
4,356
17,729
34,861
21,616
30,321
2,624
5,282
2,920
3,658
2,326
3,383
$1,683
10,476
$60
$1,111,589
GROUP L-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1916.
$676,745
385,203
345,732
140,831
136,529
46,590
106,110
58,533
12,885
$958,914
100,967
306,020
45,960
21,010
11,080
52,266
34,623
$863,446
526,975
189,084
58,417
60^415
41,637
48,445
97,225
29,377
$4,100
$40,914
G03
39,108
$793,592 $216,526
«*fl,03& i 138.013
47,806
60,612
37,023
70,506
12,381
14,483
15,527
29,074
69,915
41,789
13,787
$56,218
13,200
51,176
47,804
47,553
52,010
$28,966
6,919
$14,489
3,599
$41,981
3,682
5,445
1,310
»
3,857
1,460
3,257
828
4,677
1,485
545
G R O U P n . - c r r i E S H A V I N G A P O P U L A T I O N O F 300,000 T O 500,000 I N IOIO.
$106,674
61,500
86,192
28,283
40,933
90,496
43,852
30,910
3,207
1,251
$367
851
2,877
8,813
5,698
1,000
4,170
4,046
6,417
$13,068
16,181
$65,289
52 567
46,600
28,058
60,016
34,771
33,742
19,829
27,033
67,664
9,485
$45,141
24,767
104,103
36,078
38,046
$54,121
25,768
72,693
8 754
79,300
$20,916
13,132
22,780
6,879
17,932
$85
60
59
$13,975
2,000
105
$9,188
13,010
14,101
8,077
1
?
3
4
5
6
7
ft
9
$28,015
14,896
89,274
18,494
10
11
1?
13
14
15
16
17
18
19
•
$28,941
$90,121
5,400
5,070
37,031
12,608
51,816
70,079
$7,383
188,485
139,849
59,652
17,846
20,992
14,998
20 377
5775
4,420
1,500
511
100
36,874
17,275
88,162
2S,377
GROUP IIL-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
$23,343
49,886
$2,122
2,499
985
25,335
232
6,031
7,818
551
io,ii9
25,191
24,456
16,488
22,961
8,650
25,513
$27,573
42,182
37,215
17,786
33)841
39,070
6,854
22,975
19,671
22,045
25,623
17,227
6,648
2,655
381
1,649
767
20,434
17,621
11,888
10,852
18,670
$23,037
$5,563
3,602
6,880
6,333
8,653
7,164
$27,808
$17,123
8,047
16,514
21,944
20,990
5)989
3,491
10,288!
4,519
23,259
8,375
23,818
8,850
14;710
7,351
9,346
11,115
5^448
4,226
5,482i
12,027
8,996
2,789
883
1,242
2,200
1,638
34,485
1,480
10,643
8,436
1,850
2,974
34
5,324
490
142
14,021
23,632
8,903
3,259
8,238
2,023
14,037
287
6,319
23,366
6,815
5,573
1,546
9,349
8,707
15,018
12,614
16,177
10 870
11,450
835
3,760
3,637
3,068
5,484
5,909
6,592
6,970
9,693
2,923
6,408
81
5,690
10,721
8,446
10,583
4,245
14,050
1,032
4,543
1,220
2,485
507
4,454
14; 495
6352
4,553
17,835
9,443
8,088
15,985
15,103
1,083
15239
12,701
11,172
16,491
10,987
4,329
3,588
7,514
9,607
11,950
8,473
6,567
330
2,555
1214
1,436
6,431
7116
6,092
6,136
529
88
7,335
5,505
3,742
i
M<2
7,703
3,852
7,271
12,604
$15,892
6,965
6,314
317
7,039
3,774
47
450
3,471
8,766
25
423
3,953
314
3,580
4,146
2,694
i,626
l|578
5,182
567
3,338
8,482
3,280
8,543
il,262
1,625
i,6K7
7,995
493
.68
2,405
3,015
3,872
1
50
65
162
925
n
27
28
29
2,528
1,973
34,863
5,339
1,041
lj«71
200
110
50
583
23,463
3,589
438
69
iod
81
11,096
24,255
16,435
8,484
3,492.
1
9,424
40
3,928
20
21
22
23
24
25
$2,i24
341
331
10,902
27,836
5,022
4,828
14,545
6,700
3,200
5,ioo
1
2,390
$5,148
100
644
16,159
8,450
12,797
5,499
5,704
3,382
3,900
7,329
7,007
8,367
$280
4,026
10,400
13,271
5,497
14,968
16,247
$21,158
69,074
5,462
16,036
38,303]
6,915
11,781
5,943
6,724
784
1,309
13,048
$4,095!
4,200
10,487
5,000
9,429
15,324
12,805
18,316
4,123
16,155
6,249
7,442
$6,770
3,927
357
10
75
190
300
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
4<V
47
48
1 4°
680
9,909
1,398
3,487
50
61
52
53
54
8,885
5,588
55
56
57
5*
59
5,152
20
60
61
62
63.
FINANCIAL STATISTICS OF CITIES.
202
TABLE 12.-430VERNMENTAL COST PAYMENTS FOR EXPENSES OF GENERAL DEPARTMENTS, B Y
[For a list of the cities arranged alphabetically by states, with the number
IL—PROTECTION TO fEESON AND PBOFEBTT.
L—GENEBAL GOVERNMENT—Continued.
General rovernment buildings.
Judicial branch.
General
munici Justice Special Superior
pal
courts. courts. courts.
courts.
Grand total.
3,767,493 161,524
439,943 115,604
429,893 37,461
8,002
236,103
171,226 10,780
Coro
ner.
Total.
Gen
eral
super
vision.
Police
depart
ment.
General
conduct
of depart
ment.
!$509,206'S2,011,236fo, S66,711^8,165,814 $S31,930|[$132,160,463! $137,0OSJf67.647,508;$50,873,4331 $2£OS,41fl
1$5,044,658;$333,271
Group I . . . .
Group I I . . . ,
Group I I I . . ,
Group I V . .
Group V . . .
Rent
of
Marshal Elections. Care and
mainte- leased
and
sheriff.
build
ings*
Fire department.
408,333 1,507,30-1 3,697,169 5,233,435 615,975 66,394,553 79,719 38,215,091 21,045,790
820] 8,434,851 8,220,967
91,816
470,078, 963,024 1,146,712 119,231 18t8S5,0S0
5,457
639,859
950,264 24,803 24,666,019 31,450] 11,392,902 11,340,272
27,763
2,044
1,719
311,932 500,047. 27,802 13,283,162 20,236 5,823,27« 6,126,038
1,556
4,39l| 254,727 335,356 44,119 8,931,649' 4,783 3,781,394 4,140,366
281,758
64,581
35,113
14,454
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1916.
New York, N . Y . .
Chicago, 111
Philadelphia, Pa..
St. Louis, Mo
Boston, Mass
Cleveland, Ohio...
Baltimore, M d . . . .
Pittsburgh. Pa....
Detroit, Mich
$449,575 14,893,554 1159,242 3383,135 $1,274,282 S3,183,178 $543,280 $28,931,077:
$2,405,716
96,104 ' 1,240,845 82,843
479,138
800,726
594,117) 5,2611 ' 12,157,427
596,203
92,695 1,085,514 66,445
170,778
668,181
416,994 23,509, 6,776,527
252,614
42,645
25;488
3,710,357j
102,518
200,662
133,229
350,663
189,484
19,090
44,449
163,472
168,005
303,625
5,645 4,734,813
194,128
482,449 23,104
1
127,214
58,589
82,987
351
31,047
40,642
46,723
10/031
47,390
33,448
225,213
192,685
333,860
242,790
5,152;
9,000
25,688
11,371
20,368!
21479
9,% 011
66,405
129,5061
197,430
154,584
103,793
204,820;
109,198
182,684
105,590
240
29,138
8,902.
2,097,311
2,451,90$
2,610,342
2,924,791.
]$16,434,626 $9,091,863 $117,8
7,458,179 3,324 586'
4,532,835 1,453,967;
$9,678] 2,183,093 1,202 275
2,546,042 1,840,760
70,041
1,054,814
1,347,340
1,102,610
1,555,552
979,964'
1,104,344'
1,149,636-
GROUP H - C I T I E S HAVING A POPULATION OF 300,000 TO 500,000 IN 1916.
Los Angeles, Cal...
Buffalo, N . Y
San Francisco, Cal.
Milwaukee, w i s . . . .
Cincinnati, Ohio...
Newark. N . J
New Orleans, La...
Washington, D. C
Minneapolis, Minn.
Seattle, Wash
$58,586 $49,825
341
71,207
30,163 33,923
715
23,860
78,484
3,553
21,606
49,045
59,141
38,040
9,811
$5,328
25,580
96,550
37,887
49,045
439
26,708
43,258
24,110|
$238,602
179,623
322,795
164,494
197,448
$6,456
5,179
20,185
12,289
14,004
$66,127
16,016
62,683
61,694
64,998
$147,991
130,375
279,537
30,346
165,931
$115,189 $12,940'
"'
9,637,
.
, 42,010
95,152
2,518'
136,966 27,978'
$2,090,437^
2,547,36Si
3,423,992j
1,546,374!
1,847,127;
161,550
125,621
220,339
120,692
193,605
4,869
10,400
6,210
5,675
6,549
37,032
66,113
124,613
8,311
48,063
47,353
29,199
46,721
156,666!
104,002;
79,467
3,811j
90,224
119,539 *26/337.
1,847,971
1,118,389
I,959,64U
l,067,64fl
1,436,134
$S2U
$822,982
$889,251'
.,
1,149,773 1,049,402) $82,485
1,506,852 1,539,618 131,884
675,276
7a\GC0!
8,676
801,507,
'
858,638
1,050,326
440,422
976,475
404,562
519,546
691,380.
533,613.
6S6,456.
555,379,.
765,735;
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 100,000 T O 300,000 I N 1916.
ty,N
Kansas City,
!itv,3Mo..
Portland, Oreg....
Indianapolis Ind..
Denver, Colo.
34
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
50
60
61
62
63
$14,359
13,096
8,393
13,721
16,659
318,746
250,842
Rochester, N . Y . . .
Providence, R. I . .
St. Paul, Minn....
Louisville, K v . . . .
Columbus, Ohio...
27,746
2,103
21,844
25,262
11,350 $11,891
Oakland, Cal
Toledo, Ohio
Atlanta, Ga
Birmingham, Ala.
Omaha, Nebr
12,147
5,885
5,592
6,441
6,897
Worcester, Mass...
Richmond, Va
Syracuse, N . Y . . . .
New Haven, Conn.
Memphis, Term....
11,375
24,420
41,446
6,847
Scranton, Pa
Spokane, Wash
Paterson, N. J
Fall River, Mass
Grand Rapids, Mich..
Dayton, Ohio
Dallas, T e x . * . . .
San Antonio, Tex
Bridgeport. Conn
Nashville, Tenn.
New Bedford, Mass...
Salt Lake City, Utah..
LowelJ, Mass
Cambridge, Mass
Trenton, N . J
Hartford, Conn
Houston, Tex
Tacoma, Wash
Reading, Pa
Youngstown, Ohio....,
Camden. N . J
Albany, N. Y
Springfield, Mass.
Lynn, Mass
$1,851
$23,173
10,311
6,713
10,751
37,468
1,700
1,300
3,654
4,564
3,606
2,670|
l,37ffl
500
11,583
33,409
1,700
3,101
1,187
15,061
5,752
9,301
4,622
2,391
20,323
4,200
9,004
6, mi
7,665
5501
5,472
14,326
66,171
25,637
491
2,155
36,032
35,284
33,924
30,938
33,937
8,553
39,028
2,139
777
17,057
50,186.
5,615 16,647
10,634.
10,675|.
26,986.
740,5lli
587,230
602,671
436,6561
658,573
307,145
262,002
298,203
174527
210,575
346,321
308,063
272,770,
185,648
301,709
16,160
7,676
20,879
19,101
2,686
32,172.
41,484.
29,125.
14,633.
54GJ.
595,017f
540,206
509,990
525,7011
471,180
291,846
233,897
240,254
247,319
234,897
283,335
253,483
250,630
248,743
212,561
10,585.
22,293
6671
14,94lL
12,4671.
14,705.
5,425. 1,500|
16,730.
6,35ffl '"'fib]
16,019.
9,270j.
24,907].
12,4321.
20,482.
21,049.
18,535|.
25,768] 1,144!
20,953.
7,912).
4,286.
16,459
17,853.
17,129
1,000
25,301.
ll,570j.
315,5721
346,966'
438,354
373,263
441,525
338,652
426,846
408,151
462,260
349,336
379,393
274,880
364 774
403,066
350,337
553,557
385,454
310,291
183!179
262,490.
359,384
507,655
620,391
307,964
141,845
127,076
193,569
194,8H
173,437
162,372
176,235
185,184
207,453
172,063
203,089
142,582
161,030
199,129
175,562
259,845
173,165
112,509
100,117
131,040
190,882
237,103
133,798
185,182
192,142
172,153
234,226
162,753
197,590
165,799
230,926
155,894
158,344
113,553
187,176
161,745
165,895
268,663
174,097
178,446
70,184
118,506
148,672!
249,855
286,978
145,267
8,700
991
10,267
7,002
32,947
3,316
3,327
15,594
2,980}
9,424
6,55»
14,146
17,888
8,169
6,155
6,654
37,623
$44,893
77,673
22,774
19,814,
46,999
$2,407
73,832
18,574
$1,160!
11,074
4,019
1,106
28,413
1,164
36,565
12,119
10,613
$1,281,649!
1,186,170,
952,176
1,125,857! $10,265
733,553
2,342
1,061,164
1,090,502
862,834
872,476
2,62511
662,133
$275
4,625
4,444
9,7741
$769,0991
597,360]
365,001
515,092]
289,481
$478,909
521,917
539,141
425,828
302,677
496,873
547,937]
346,740]
460,272]
277,247
532,070
472,636
408,600]
384,083
353,104
138,755
GENERAL TABLES.
203
PRINCIPAL DIVISIONS AND SUBDIVISIONS OF THE GENERAL DEPARTMENTAL SERVICE:
1916—Continued
assigned to each, see page 19. For a text discussion of this table, see page 81.]
IL-^PBOTECTIOX TO FEBSOK AKD PEOPEETY—continued.
Inspection service.
Register
Militia
of deeds
and
and mort
armories.
gages.
Total.
Plumb,
Buildings.
ing.
Other protection to person and property.
Weights
and
Electric
meas wiring. Boilers. All other.
ures.
$1,085,326) $2,Ol3,04Gl] $5,297,720 $2,155,815] 1603,861 $5S3,244
783,658 1,551,25<H
195,194
407 v 92d
69,928]
74,821
9,049
18,552
17,999
3,214,3591
652,3271
776,9S4
3S2M2J
271,518
1,378,130 146,904
299,013 124,637
2S1 447 165,062
123,506
87,359
73,689
79,899
Total.
Police
and
fire
alarm.
Exam<
ining
plum!
ers
Pounds.
and
engi
neers.
Hu
mane
socie
ties.
Em
ploy
ment
agen
cies.
All other.
$156,629 $1,188,315] $2,768,005 $954,376 $298,570 $251,422 $62,794 $72,611 $1,128,232
265,273 279,760
94,733
54,732
Ul,920| 139,893
64,901
75,601
46,412
59,840
114,406 1,029,871
17,32ffl
61,886
19,276
59,386
5,538
25,577
11,595
1,386,806
682,410
327,069
225,385
146,335
488,412
248,263
89,073
70,473
58,155
46,6S9 31,404
8,290
37,728 13,073 26,446
85,415
5,809 17,917
47,732
7,16S
9,116
33,858
5,340) 10,842
167,963
63,905
37,064
16,964
12,674
G R O U P I . - G I T I E S H A V I N G A P O P U L A T I O N O P 500,000 A N D O V E R I N 1916.
$635,334
47,083
27,375
20,220
$578,478. $1,W3,932
361,361!
5S6,295;
239,604!
266,277,
134,752
72,810
74,~"'
36,04;
1,188
49,948
2,500
74,322'
87,125]
9l,51i
102,385!!
S9,C07|
$763,022.
, $64,464
38,674
179,203 $5S,0S4
83,0S7,
85,030
15,286
65,526
15,861
141,864
* 27,395
26,065
62,3S0j
27,978
27,067]
12,757
22,4 IS
23,334]
14,400
$3,616
$25,08® 24,1681
$128,9
$428,955,
427,0061 $146,534
15,8
236,7561 191403
69,391
80,374
16,647
7,340
11,790
16,920
322
16,509
21,031
119,470,
40,058'
78,081
$1,400
6,113
3,032
3,44S
4,240]
8,331
11,000
3,498
,
10,668
1 787
172
1,25«
1,4001
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 O F 300,000 T O 500,000 I N 1916.
$S2ffl
93,587
9,4001
650
774
79,038
10,925
$76,88*'
39,149,
04,625'
27,815
38,118;'
27,994,
49,724
36,870,
15,922,
$101,621
63,159
67,935
65,78s 1
53,143
69,334
70,349
67,803
50 234
37,9W
$20,13fl
11,100)
23; 948!
18,70S)
41 71f
^
36,5: ,
20,501
34,168
23,716,'
13,860
9,892
36,971
16,739
5,451
5,646
$2,367
11,590
10,732
10,266
6,9"
20,036]
3 477
» l
14,316
7,420
7>2
$17,213
'
10,8
6,3
$8,418
3,267
1,800
- ,
7,5
21!
5,
6,960
$21,384
13,964
5 418
6,541
4,500|
$198,375
64,814
113,078
62,343
56,319|
2,83d
1840
2,556
2,847!
5,287
23,507
119,034
9,627
29,476'
3,841
$43,155
$15,615
9,550
93,194
51,641
'
14,179
18,514
60,273
5,075
972
$5,934
$17,357
2,474 $6,407
11,297
' 4,596
3,720
l,9S6l
775
4,000
249
4,997
1,287
1,291
4
6,741
4,082
G R O U P ' I H . - C I T I E S H A V I N G A P O P U L A T I O N O P 100,000 T O 300,000 I N 1916.
$4,83S
$20,472;
4,000
14,992
10,094'
1,381
22,746
13,873
259
15,000]
2,0001
10,934
$7,800
11,787
10,749
2,70S]
4,840]
$1,796
• 3,414
3220
7,673
1,342
20,691
29,610
16,161
21,514
23,964
5,994
12,850]
5,89ffl
6397]
17395
7,540
9,534
1,3S1
2,700
7,15fl
6,336
30,466
16,693
18,654],
20,837]
11,649]
6,985
32,670J|
8,171
8,23S
11,400]
5,280
7,400
4,356]
5,7011
160fl
1,259
3,201
^72?
23,287H
12,41<X
12,634
21,413
3,0921
11,100]
6,944
5,564
5,291]
4,20W
2, SOW
2,843
2,336
3,832
5,192
1,532
2,268]
1828
2,654]
10,222
15,024]
5,975^
5,495'
11,114
7,573
15,723
12,990
9,0G0l
11,556]
3,051
2,052]
1,805
3,362
2,813
1,860]
5,133]
4,286
4 54ffl
4,005
2,862
797
1,75W
i;ios
1,7S6
i;45«
16,2691
1,289
4,697
1,390
3001
$11,1941
13,677}
10,669
10,94a
7,094
$21,6501
53,618
34,693
21,326
32,022j
8,500
772
1,262
16,399
ll,3lfl
15,597^
6,29M[
12,419
9,783
8,104
li,93«
10,667]
8,147^
16,874
22,03d
21,327fl
2,363
500]
4,873)
1,501
4; 710]
3,55a
6 329]
3; 1S3J
4,631
3,344
i,7sd
3, TOO]
2,788)
5,8Sq
l,80ffl
2345
2,119]
3,095]
3,963
9 747]
19,217^
2, TOW
3,703]
3,116
3,694
125<M
2,400
1,730
3,500
1,200]
2,232
2,794
4,029
2,62ffl
4,002
1,912
2,164
3,324
$10,369
9,737
$3,789
$3,890'
10,532,
327
5,806
5,025
7,915
$4,123
13,275,
12,944:
6,C93
4,620.
890
2,230
7553
3,245
11,530
9,872,
24,910
6,607
7,818
2,185]
18,032
472
2,950
7,144
6,630
6,660
2,7001
11,832
2,330
3596
3,9401
7,2271
4,045
7,855
1,500
5,854
4,301
1,200
355
109
l,73n
l
* ,
ljttfl
2,731
1,77a
2,004j
1540]
3,373
5,206]
1,781
3,032]
2,560]
1,26H
1268
743]
1,564
3,125^
2434]
3,134
1,300
2^047
3,483
1,790
4,958,
1,385
1,100
7721
385
13,581
744
3,841
2,122
1,149]
3,040]
4,2lM
2,800,
720
$22,744
1,200
20
900
1,653
1,536.
1,183
610
$3,S99|
440]
1,646
7,679
966
3,455
481
447
950
726
6,793
6,496
2,784
2,307
500
5,156
10,387
6,681,
1,903
545
4,722]
5,954
2,484
7,440,
8,277
3,837
9,823
402
2,346
655
15,431
2,581
1,178
28,109
9,054
942
2,277i
11,683
3,8231
48!1
1,353!
$100)
$8,744
4,457
2024
2 763
6,000]
12,032]
6,194)
< 1401
605
705
1,800
139
40
*7*i92
1,313
1,033
431
1,1751
1,432
1,099
14,2821
17,565
3,142
7,804
2,195
1,725
2,212
1,090
1272
6,161
2,000
2,631
1,205
3,755
1,320
2,007
2,065
4,325
183
7,7481
5,017
3,250
1,375
6,519
3,9S0]
2,791
3,142
$4,023
"i,"9S3
1,000
3,252
958
1,969
2,023
942
294
772
'""970
571
1,103]
FINANCIAL STATISTICS OF CITIES.
204
T A B L E 1 2 . — G O V E R N M E N T A L COST P A Y M E N T S F O R E X P E N S E S O P G E N E R A L D E P A R T M E N T S , B Y
[For a list o! the cities arranged alphabetically by states, with the number
IV.—SANITATION, OR MtO-l
MOTION Or CLEANLINESS.!
m.—CONSERVATION OF HEALTH.
Food regulation and
Conservation of
Prevention and treatment of
inspection.
child life.
communicable diseases.
Health
depart*
Other
Vital
Other
Medical Other con- Milk and
ment
treatment work
for servation dairy Otherfood
adminis statistics, Tubercu communi
cable
dis
of
commu
school
of child control. [regulation.
tration*
losis.
eases in
nicable children.
life.
hospitals.
Total.
Grand total...
Group T...
Group I I . .
Group III.
Group IV..
Group V
$13,922,389 |$3,146,456 $325,368 ||3,265,609 |$2,881,753
7,468,560
2,218,331
2,312,270
1,128,278
794,950
1,628,264
418,258
498,215
339,738
261,981
177,162 1,717,958
54,972
653,995
52,561
607,380
25,274
166,316
15,399
119,960
350,000
390,189
224,216
125,464
1756,896 |$1,137,6S7 [11,018,747 $551,12$
162,648
283,353
155,830
81,897
73*163
436,054
226,305
257.905
122,402
95,021
901,137
40,796
36,750
28,947
8,117
268,653
£4,113
125,777
63,776
38,809
Total.
1838,745
$47,374,904
384,S00
136,539
187,663
75,712
54,031
24,452,205
6,246,048
8,641,9$8
4,902,783
3,131,&S2
$213,654
63,714
$9,844,763
4.620.529
2,381,485
1,107,031
2,114,917
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1916.
New York. N . Y .
Chicago, Hi
Philadelphia, Pa.
St. Louis, Mo
Boston, Mass
Cleveland, Ohio..
Baltimore, Md....
Pittsburgh. P a . . .
Detroit, Mich
$3,159,696 1$1,012,511
229,526
1.279,297
50,706
582,568
27,411
230,203
106,333
684,094
$62,808
31,632
12,476
3,940
37,464
5,714
104,783
39,753
51,527
2,254
4,380
9 099
13 109
484,686
225,726
362,018
460,272
$206,124 1$1,004,988
166,283
498,258
366,861
107,156
392,431
10,571
278,462
28,819
41,474
165,234
33,209
56,933
58,408
91,631
$6,463
30,578
31,341
7,564
48,053
38,649
$3,500
96,822
79,547
35,958
49,249
$656,111
102,680
39,951
38,957
6,000
67,387
58,634
47,021
11,580
$90,382
26,564
20,360
29,296
25,565
12,072
3S,326
26,088
35,894
10,900
4,800
15,829
45,940
12,739
23,624
4,500
1,019,307
1,239,847
$18,479
11,757
2S,9S0
22,608
13,682
$667,893
714,875
524,267
884,090
473,314
3,600
29,607
3,100
4,726
603,165
805,833
693,601
3841658
494,346
$7,256
4,515
7,400
11,633
$295,124
309,902
362,121
295,022
159,549
822,354
1,301,972
GROUP II.—CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916.
Los Angeles, Cal.. ..
Buffalo, N . Y .
,
San Francisco. Cal...
Milwaukee, w i s .
Cincinnati, Ohio.....
$133,439
482,243
195,612
200,526
200,794
$21,961
65,859
59,227
14,730
18,433
Newark. N . J .
New Orleans, La....
Washington, P . C...
Minneapolis, Minn...
Seattle, Wash
376,308
158,540
156,039
107,688
207,142
126,750
7,216
52,537
20,499
31,046
$2,760
2,326
4,080
$756
2,753
4,745
18,656
4,382
1,514
$14,277
153,142
29,738
70,667
116,113
$20,380
166,057
46,467
38,037
26,777
$18,561
3,000
40,528
2,000
52,446
45,530
129,554
7,472
31,791
5,107
7,912
160,197
86,029
7,789
692
7,085
$40,834
42,456
17,520
19,720
16,203
32,696
'4,560
10,741
25,479
16,096
$9,214
18,150
$14,743
12,871
6,600
2,858
6,833
7,792
3,000
735
2,899
6,569
2,640
GROUP HI.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
Jersey City, N . J . . .
Kansas City, Mo...,
Portland, Oreg.....
Indianapolis, Ind..,
Denver, Colo.,
$68,757
104,801
38,430
53,367
91,343
$36,822
29,716
11,014
20,370
13,979
Rochester, N . Y . .
Providence, R. I..
St. Paul, Minn...
Louisville, Ky
Columbus, Ohio..
71,510
160 417
64,185
125,430
48,526
22,137
14 411
15,446
8,491
11,267
Toledo, fthio"!!"
Atlanta, Ga
Birmingham, Ala..
Omaha, Nebr.
67,867
50,966
93,937
15,970
41,848
12,891
10,332
12,671
3,867
10,200
Worcester, Mass
Richmond, Va
,
Syracuse, N . Y
New Haven, Conn...
Memphis, Tenn
,
93,524
40,979
70,456
47,083
41,466
9,206
14,445
28,838
10,983
18,248
2,200
1,350
1,400
7,362
Scranton, Pa
Spokane, Wash
Paterson, N. J
Fall River, Mass
Grand Rapids, Mich..
16,798
32 204
341738
69,908
44,130
4,076
7,960
5.832
9,167
9,773
1,157
599
2,073
Dayton.Oh
Ohio..
Dallas, Tex.
San Antonio, Tex.,
Bridgeport, Conn..
Nashville. Tenn...
26,393
20,175
44,143
29,136
10,352
1,532
8,758
6,792
9*103
600
1,380
744
1,474
New Bedford, Mass...
Salt Lake City, Utah.
Lowell. Mass..
Cambridge, Mass
Trenton, N . J.
87,165
37,149
27,745
77,618
46,643
13,449
13,659
5,164
8,547
5,972
Hartford, Conn
Houston, Tex
Tacoma, Wash
Reading, Pa
Youngstown, Ohio.
72,751
19,885
17,472
21,349
13,348
13,936
4,959
3,342
4,307
3,058
413
825
750
Camden, N . J . . . . .
Albany, N . Y . . . .
Springfield, Mass.
Lynn, Mass.
18,461
36,141
54,024
56,003
5,571
12,740
6,185
8,647
4,083
1,823
$5,445
$1,620
900
$50,839
1,200
876
21,010
2,041
11,251
900
55
25,348
24,189
92,248
6,489
53,380
2,900
36,369
13,164
4,629
12,415
7 206
2,159
3,146
23,471
25,023
70,297
9,180
9,548
12,926
1,410
17,377
32,712
1,171
15,551
857
21,588
45,213
18,337
594
10,640
5,209
7,059
5,005
386
4,630
6)871
8,707
3,308
4,315
2)380
2,415
39,575
12,477
842
1,104
1,209
2,178
30,047
23,735
7,261
8,650
3,641
10,048
613
24,034
28,494
$5,530
5,247
12,302
10,441
7)455
4,190
620
10,369
5,360
$20,387
3,417
11705
2,434
2,968
3,743
- 465
2,999
4,206
6,840
864
11,178
2,871
5,314
$5,999
16,803
12,083
9,958
3,240
6)056
1,911
4,558
15,573
9,908
400
1.850
1,200
12)028
4,857
1,600
1,500
3,942
191
12,738
7,998
9)052
7,336
4,428
1,510
2853
5,651
780
3,227
700
1,656
3,760
1,400
18,381
4,442
8,500
9683
7,952
16)413
159
7,525
688
800
4,533
8,366
39,775
1664
3,989
2,000
5,333
1,015
2)885
2,699
5)892
3,593
3,800
3884
4,851
2,459
3,915
5,893
6,958
11,657
2,399
3,393
466
5,136
6200
9416
2,408
1,100
1,500
4)023
1,167
1,130
1,805
2,069
334,832
275,361
332,651
364,076
2,400
20,835
6,746
4,800
7)418
6,308
175,240 „
249)679
313,134
122.104
147,708
2,603
4.557
2,600
1,200
l)673
2,216
1 163
4,000
3.300
1,544
224,540
232,571
251 785
120,989
162,072
1,327
2,253
3,000
2,767
1,543
3,708
2,000
133,564
112,791
119,049
102,534
113,817
1,800
5,251
4)700
7214
2,110
4,800
127,209
201,837
158 726
188,804
94,818
1,105
8
'52
989
4,092
1,586
1,900
1,720
1,306
3,549
2,498
161,808
162,694
137,764
257^387
113,588
1,440
1,080
1,500
1,000
81,007
153,892
204 791
120,913
3,073
,
2,340
8,271
21,524
7,548
2,213
4)800
375
5,563
3,496
l)711
$5,103
9,840
"i,"o86 M
952
3,482
2559
2,422
l)984
2,484
2,375
1,427
2,139
3,642
2,942
179,448
151,562
59,616
106 358
80,841
GENERAL TABLES.
205
PRINCIPAL DIVISIONS AND SUBDIVISIONS OP THE GENERAL DEPARTMENTAL SERVICE: 191&—Continued,
assigned to each, see page 19.
For o text discussion of this table, see page 81.]
1 IV.—SANITATION, OR PROMOTION Of CLEANLI
NESS—continued.
i
Refuse
collection.
Refuse
disposal.
Public
Other
convenlence sanitation.
stations.
V.—HIGHWAYS.
Total.
1 $34,403,219 $2,921,672 $178,940 $2,173,763 1 $63,864,106
18,427,961
4,097,338
6,324,958
3,453,777
2,039,185
1,443,040
£59,651
£37,293
265,391
116,297
48,561
34,611
48,183
33,816
13,709
975,032
352,256
432,595
238,571
175,309
General
administration.
Care and
mainte
nance of
roadways.
$1,360,719 $23,888,193
25,671,315] 1
11,707,431
13,815,288
6,919,939
5,750,133 1
573,639~
226,894
257,293
f70,923
131,970
9,437,346
4,899,316
4,986,999
2,357,939
2,206,593
Care and
Other
mainte
care of
nance of Prevention
streets,
of
street
other
roads,
dust.
highway
and alleys.
structures.
Street
lighting.
$6,251,163 $2,916,825 $2,127,648 $23,836,986
2,856,412
1,400,845
1,252,136
417,476
324,294
467,478
623,764
. 992,995
346.276
486,312
Water
ways.
i
$469,166 $3,013,406
9,895,251
3,512,552
4,983,875
3,165,551
2,369,757
191,949
67,733
191,116
9,043
9,325
$805,044
142,850
50,644
19,579
248,487
$3,601,478
1,280,111
1,936,183
678,434
703,696
$44,911
20,845
18,000
3,072
9,841
63,439
352,449
622,175
519,856
205,869
1,360,956
218,837
317,279
121,384
109,192
Repair
and con
struction
for com
pensation.
978,284
757,490
833,595
331,347
112,690
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1916.
$3,563,692
2,916,820
2,114,763
735,534
1,167,855
$546,700
514,670
741,561
675,975
997,091
50,298
439,608
310,206
95,597
631
$6,847
21,019
15,186
5,509
258,659
84,065
75584
64)086
$9,814,173
3,3G0,911
3,488,119
1,668,216
2,151,846
100,457
45,376
82,816
25,100
1,238,545
1357)833
1,714,622
877,050
55,268
$4,144,316
998,219
1,133,406
568,753
£94)372
$1,028,870
657,012
123,543
53,646
404,148
22,352
58,015
9,135
415,467
411,750.
775,475
395,588
233,467
32,920
237,659
85,147
$234,465
73,237
121,167
$54,776
255)795
139,745
236
12,500
4,426
44,809
81,384
GROUP H.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916.
$559,535
548,209
350,831
264,659
377,487
455,529
409,504
486,112
253,552
391,920
$90,611
399,591
$4,186
1,256
7,951
4,498
37,829
25,620
12,206
4,514
$36,481
27,594
23,577
101,939
36,125
$2,136,026 1
1,529 421
1)211,393
866,095 1
1,930,589 1
$10,854
22,197
5,700
19,800
$1,459,255
420,519
672,612
215,896
611,285
$66,784
164,036
2l)l53
180)502
714)756
$81,917
6)034
$87,310
136,774
47)217
34,443
14,316
38,938
21,460
20,523
20,650
24,969
752,800!
622,413
1,092,549
985,514
580,631
10,280
75,727
31,926
50,410
321,258
235,399
450,280
242,643
270,160
59,185
53,697
56,389
58,407
25,936
26,994
56 071
19,430
249 327
23,330
9,584
49)854
$476,889
530,605
453,446
235,910
386,193
265,775
266,966
393,336
304,303
199,124
$7,540
38,573
108
21,512
GROUP HI.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
$26,671
10,350
8,080
17,404
7)668
$317,300
662,519
553,912
$19,740
Mft£2
7,350
8,3i2
18,533
30 855
14,473
15)082
649,845
636,543
671,295
349,523
569,533
7,178
9,961
7,666
16,384
12,681
300,955
157,882
275,849
12,939
5,679
873
18,603
7,307
9,940
18)444
465,501
185,821
337,417
271 170
350,151
13,977
99
792
723
2,384
900
2,918
6,725
2044
8,808
149,366
216,729
108,450
283,213
157)103
1,957
4,156
9,116
15,185
3,521
10,657
215,515
255,920
160,563
218,306
234,622
2,734
4)166
4,180
$248,444
293,073
264,961
199,755
116,072
$1,220
21,246
48,783
7,035
4,296
l)710
540,047
146,462
172,107
292,049
241,198
22,279
3,180
9,960
4,046
$960
46,100
$142,726
334,997
157,075
165,794
298)179
$2,934
2,502
26,326
443,293
5,985
78,119
304,507
183,258
154,024
443,932
77,247
38,642
23,182
8,875
44,408
46,986
11578
117 267
38,547
$70,274
7)828
360,637
249,206
249,168
141461
41,636
128,066
95 130
129 365
74,684
97,957
25,313
44,610
17,915
9,334
19,136
35,633
591
23,176
10,663
146,356
73,367
128,534
54,684
151,022
181,507
76,713
68,869
94,407
129,131
17,632
24,758
36,889
27,803
20,534
51,176
53,340
34,123
22,622
13,024
26,709
24,731
12,277
187,230
45,984
153,588
94,759
164,912
71,664
32,051
14,489
139,687
69,459
3,982
15,317
3,889
5,981
4,413
23,681
8,349
21,879
32,496
14,416
4,720
29,407
139,538
67827
71,109
119,560
3,200
1,092
19,166
6,300
401,428
118,503
219,507
253,769
95,510
114,071
21,558
127,727
189,232
208,294
83,663
35,281
2,309
5,389
13,975
2)345
53,116
101,479
83,757
84,663
95,752
89,130
10,101
10,605
10,759
92,603
180,896
119,344
108,803
80,630
10,463
4076
2)090
51,606
418
1,472
304
7,915
3,557
6,395
13,070
1,591
3,635
3,250
218,541
189,019
238,945
279,049
130,381
7,422
9,473
6,217
7,369
2,540
32,900
60,533
72)652
95,492
44,166
39,173
5,162
1,011
7,467
15,084
8,423
1,0G9
2,304
7,976
245,267
215,919
129,969
166,658
77,192
13,080
13,129
3,046
62,378
1,260
28 704
9,766
6,063
148,790
170,944
301,727
215,174
15,010
131,785
118,410
115,935
197,274
95,140
137,762
97,495
38,696
29,699
54,920
26,567
95,954
159,245
19,815
4)094
1,779
31,287
7,614
31,614
7098
10,764
65)794
4,744
160
"*980"
4,400
12,952
10,600
13,383
4,979
$164,809
185,738
180,984
154,695
211,847
$12,257
40,536
77)323
5,822
78,930
101,500
44,157
£3,013
230
21,582
32,177
34,379
39,233
3)810
2,620
8,540
12,921
12,854
1,701
108,858
67)272
111,254
71,068
75,222
22,743
26,915
42,755
35,392
4,973
1 102
27,223
27,454
83,982
60,136
2,138
41,484
28,224
88,0S8
96,208
3,257
6,068
17,348
21,208
135
7,734
11,657
1,875
116,880
87,761
47,554
78934
62) 175
794
75,077
27,687
8,329
63,137
2,793
1,432
4,698
16,610
15)750
31,282
30,000
6,801
34,360
4,628
$156,261
200
87,897
42,994
31,796H
24,062'
7,230
11,775
6,558
84,967
126554
122 209
61,332
619
$40,327
291,180
58,482
4,197
156,822
10
11
12
13
14
56,258
1!f
16
17
18
19
87,803
48,94t
13,480
FINANCIAL STATISTICS OF CITIES.
206
TABLE
12.—GOVERNMENTAL COST PAYMENTS FOB EXPENSES OP GENERAL DEPARTMENTS, BY.
(For a list of the cities arranged alphabetically by states, with tbenumber
VI.—CHAXRISS, HOSPITALS, AND COBBECTJQNS.
Charities.
Total,
Grand total.
Group I . ; .
Group I I . .
Group H I .
Group IV.,
Group V . .
General
sui
Poor in
Outdoor
poor relief. institutions.
Hospitals.
Care of
children.
Other
charities.
General
hospitals.
Insane in
hospitals.
$43,274,019
$779,607
$4,757,483
$6,157,816
$7,442,171
$2,036,271
$11,804,838
$2,528,222
26,454,193
71566,368
6190,668
2,249,052
1813,738
448,041
1.953,210
624,593
1,044,215
608,216
527,249
3,616,752
5,639,617
994,338
369,677
258,585
179,954
1,829,393
90,225
79,533
28 381
$739
6,586,202
1,991,910
1,925,806
654,551
646,369
1,388,015
979)794
108,901
$3,672,266
855,749
399)277
116,720
82)610
43,414
1,078,183
880,294
371,677
210,910
27,462
24)050
GROUP I.-CITIES HAVING A POPULATION OP 500,000 AND OVER I N 1916.
New York. N . Y .
ni
_phia,Fa.
St. Louis, Mo....,
Boston, Mass
Cleveland, Ohio..
Baltimore, Md...,
Pittsburgh, P a . . .
Detroit, Mich
$1,252,365
498,212
500,717
112,058
234,313
$3,843,368
21l)S20
1,128,050
44,727
114,313
$1,699,989
46 450
"85,"439'
$299,777
432,140
171,371
84,081
657,860
4,623
12,521
25,286
13,709
80,462
16,683
29 735
181,101
199,834
253,599
426,693
138,961
71,428
23,059
104,741
97,211
31,923
4,091
$12,651,957
3,092,625
3,564,217
1,013,115
$266,863
1,009,446
763)l25
1,018,181
957,004
39,600
1,200
9,561
27,589
?8!)382
79,689
2,475
$18,879
743,697
255,254
57,747
175001
112,186
8,590
182,900
$210,643
24,287
363,900
115843
334)546
3,008
198308
22,129
GROUP 1I.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916.
Cal.
BuflaloTN.
San Francisco, Cal.
Milwaukee, Wis...«
Cincinnati, Ohio..-.
$573,694
893,014
1,088,204
877,972
790,178
Newarfc.N.J.......
New Orleans, L a . .
Washington, D. C.
Minneapolis, Minn.
Seattle/?^
927,754
199,855
$15,890
32,119
6,730
0,145
1,328
21454
5,156
323,059
$168,240
80,397
7,836
121,129
97,201
$64,684
346,584
220,865
138,625
109,553
$25,426
173,712
316,726
111,868
7$)436
$672
36,855
59,203
7,540
20,342
7 105
55,600
60,793
48,317
49,784
10,651
28,327
17,348
32,007
177 353
3l)609
31,853
5,442
148
10,144
13 262
18,620
265,889
13,000
393 078
195,601
318,004
17 318
414 352
4,323
$4,859
$5,144
6)036
$24,858
"lp,*i32
9,733
$117,733
231)841
3202
153,515
9l)225
$33,210
69,486
125)666
61,477
2,000
15,513
28 625
853
'73,670
68,600
59,142
149 488
7,700
938
1,450
5,100
3)l00
3,659
18,383
1,400
2)351
45,024
61,037
60,927
62,792
22.992
1,900
59)749
5)995
1,200
560
1,125
25)906
49)333
4,422
6,082
75 1»
$2,353
GROUP m.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 I N 1916.
Jersey City, N . J .
Kansas City, Mo.,
Portland, Oreg...
Indianapolis, lnd.
Denver, Colo
$140,383
348,391
85)915
180,499
252,953
$4,887
Rochester, N. Y . .
Providence, R. I.,
St.Paul.M3nn...
Louisville, K y . . . .
Columbus, Ohio..
334,199
228,321
132,166
312,106
58,305
16,071
8,656
4 948
OaMand,CaI
Toledo, Ohio
Atlanta, Ga
32,301
70,347
223,141
42,757
1,479
3,009
Worcester, Mass
Richmond, Va:
Syracuse, N . Y
New Haven, Conn...
Memphis, Tenn
315,672
155,591
.258,620
128 071
139,023
16,697
4,989
51,530
20,041
421516
10,155
14,958
40 Scranton,Pa.........
41
42
43 Fall River, Mass
44 Grand Rapids, Mich.
500
49,238
62,995
199,314
41,573
4,974
13,223
11,878
85)844
28,788
45 Dayton, Ohio...'.....
—
46 Dallas, Tex
47 San Antonio, Tex.
48
85,665
71,406
, 34,949
115,564
68,316
New Bedford, Mass...
Salt Lake City, Utah.
Lowell. Mass
Cambridge, Mass. i . . .
Trenton, w. J
Hartford, Conn.
,
Houston, Tex.'.
Tacoma, Wash
Reading, Pa.
,
Youngstown, Ohio..-..
150,258
20,351
129,665
155,091
37,759
Hifm tngiWTP, A l a . . . .
Omaha, Nebr
36
37
38
39
fGSME::::::
K
51
52
53
54
55
66
57
58
_ N. J...,
Albany, N . Y . . . .
Springfield, Mass.
Lynn, Mass
134,565
40,921
22,920
5,872
$17,758
22,261
55,029
25,980
37,013
102,868
23)499
11,731
10,123
23,206
10,563
5,042
29 827
3,886
11,239
8,651
1,059
29,728
5,474
27,502
5,096
1,820
2,756
1,170
25,754
1,821
7,763
66,791
.42,156
22,757
"i'M
"26,"924'
54,105
22,373
"68*786
41,797
14,533
38,969
853
6,772
11,622
9,087
1,080
82,830
100
5,199
5,770
5)249
12,723
13,400
20,040
85,335
6,693
972
5,036
1,151
2,478
1875
193,250
62,005
68)211
6065
103 549
5,308
25)211
V
54,000
.63,907
2L780
37)011
47)032
10,452
2,989
760
4,450
500
2,315
1,100
5,854
16)578
12,995
1>4
5 084
4)l37
2,079
12)068
"i6,*755
33,517
18,127
2,054
5155
29)555
13,666
i....*»..*.*j
**#33,*482'
24,652
59,584
84 340
125 720
7,251
143)374
6,500
29)242
3)491
2 622
: 25,259
GENERAL: TABLES.
207
PRINCIPAL DIVISIONS AND SUBDIVISIONS OP THE GENERAL DEPARTMENTAL'SERVICE: 1916—Continued,
assigned to each, gee page 19.
For a text discussion of this table; see page 81.]
VI.—CIURRIE3, HOSPITALS, AND
CORRECTIONS—continued.
VII.—EDUCATION.
Vm.—RECREATION.
Corrections.
Educational recreation.
Institu [Probation]
Institutions! tions foe boards
(or adults.
and
officers.
TotaL
$5,722,097 [11,467,033 $577,881
$193,823,805
Schools.
Libraries.
Total.
General recreation.
Music
Museums* Zoolog
ical
Conserva-I and en
and art
tories.
tertaingalleries. collec
tions.
Celebra
tions.
Baths
and
bathing
beaches.
Athletics
and
play
grounds.
$180,025,196 $7,798,069 [$21,637,097 1*1,342,682 $784,979 $258,039 $584,377 $300,300 $859,147 $2,502,902
BSS8S9
3,797,934
11W301
485,807
185,581
149,474
909,347
373.485
147,089
20,587
17,125
375,082
151,717
32,028
11)402
0,454
88,252,941
26,413,200
38,447,045
23,090,442
17,020,237
84,022,233
25,249,866
86,938,100
3,630,708
1,163,334
1,508 939
807.207
10,931,750
U, 300,033
3,195,337
4,059,077
1,804,664
1,277,936
1,059,418
205,850
72,158
3,902
1,354
.
480,742
157,503
103,859
18,629
18,246
157,427
63,853
27,057
5,222
1,880
114,061
173,751
40,110
26,862
120,722
32,680
87,250
29,390
30,306
579,362
55,930
91,869
85,832
46,154
1,270,649
385,498
492,771
202,845
151,139
$34,166
61
28,023
2,500
46,485
$99,701
$149,117
431,856
174,728
44,795
178,743
1,805
2,122
4,877
13,371
23,151
GROUP L-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1910.
$1,617,329
" 456,713
518,957
78,205
314,089
52,720
94,869
50,911
$161,898
7,728
36,064
106,027
$42,281,321
13,399,047
8,018,303
4,152,485
0,321,914
$40,877,547
13,026,337
7,735,404
3,936,993
5,901,769
372,710
282,899
215,492
420,145
$3,535,114
2,446,953
1,310,307
590,787
1,495,612
$692,260 $292,373
117,408
47,060
171,299
15;642
46,774
13,628
170,327
72,716
211,706
267,892
71,218
119,866
85,965
23,034
19,616
6,000
19,394
18,355
4,172,846
2,337 199
4 153 097
3,416,729
■ 3,850,284
2,233,899
3,828,167
3,226,833
322,562
98,300
324,930
189,896
393,415
496,750
499,123
532,022
10,355
7,314
28,994
18,377
5,374
26,297
$72,764
535
9,475
15,603
52,204
0,840
$48,592
35,767
45,093
19,871
13,062
35,929,
20,122
10,257 '
900
29,712
44,663
163,068
39,378
16,013
60,029
119,100
95,668
GROUP IL-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916.
$43,243
150,703
107,879
144 713
64,974
$16,519
20,588
31,893
21,004
58,359
117,570
69,645
373.838
,:46 831
08,899
71,645
10,551
89 050
10,339
44,637
36,187
19,752
15)753
11,954
5,918
12,359
$4,683,589
2,971,509
3 290,321
2 555,542
2,575,628
$4,516,979
2,849)565
2,210,992
2,412,055
2,453,385
$166,610
122,004
79 329
1431487
122,243
$344,377
445,335
419,770
3,123,436
1266 652
2,392,715
2,548,108
2,005)640
2,974,349
1 232,873
2,327,910
2,399,298
1,872,460
149,067
33,779
64,805
148,810
133,180
402,974
110,092
456,421
254,190
179,913
$18,011
47,157
15,777
85,678
$8,211
12,849
12,119
18,478
199,029
15,000
0,601
17,626
1,337
95,412
1,767
7,330
*i6,*584
$844
12,176
21,090
24,383
9,339
$3,632
1,347
3,000
4,530
510
2,330
19,761
1,833
15,842
3,449
"5,"366
10,420
5,215
370
7,355
$1,264
10,360
1,416
1,540
27,617
13,733
$73,208
50,547
55,532
12,169
20,310
10
11
12
13
14
U7,eS8
7,9S6
13,663
17,051
17,344
15
16
17
18
19
GROUP TIL—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
$9,133
$80,007
15,739
$3,050
37,203
'"8,"985
1,034
594
1,600
19,227
40,832
37 980
28)438
57,535
18,079
38 221
32,731
30,232
1,479
1,505
375
2,870
2)975
4,379
4,393
3)434
19,965
11,969
3,898
:; 12,171
300
V"*484
.17,670
7,078
12,110
600
8,342
3,963
t>
,'^339
7,260
473
017
1,710
3,505
1,800
2,928
9,739
.11*035
5,677
9)245
8,862
2,255
v:*
805
1,392
$1,634,329
2005,640
1)547)560
1)467)430
$1,582,090
1,926,137
1)547)560
1,413,050
1,463,038
54,374
54)550
$113,891
316,367
131,655
184,561
337,341
1,479,209
1,279,525
1,153,390
1,060 068
1)215,124
1,423,868
1,245,015
1,071,476
990,986
1,180)860
65,341
34,510
81914
69,082
34)204
260,366
142,634
165,636
108,217
33,679
3,209
5,506
3,4S5
1,409,735
l)050,545
'670 658
543,520
891,197
1,381,116
l)031,24l
652,224
180,010
48,104
72,606
24,625
87,533
9,143
121
828,720
863,084
88,619
25 304
24)434
14,800
2S)ll3
1,217,527
'622,491
764 231
577,689
1,146,124
621291
726,453
914,478
546,784
71,403
1,200
37,828
37,781
30)905
92,548
74 180
92,251
120)758
698,987
822 256
683,671
683,060
825,792
680,418
789,673
654,633
646,929
782,829
18,509
32583
29 038
36 131
42)963
32,442
72)496
39) 170
29,702
78,414
641,583
575,391
567,325
454,092
699,643
564 582
551,333
540,824
437,825
41,940
10,809
1,149
26 501
10)267
37,255
52)771
67 189
67,470
75,561
'570,378
853,075
504)701
734)882
644)337
534,856
830,012
482)449
696,094
621,071
35,520
23 063
22,252
38,788
23)266
42,261
61,542
32,094
102119
31,462
854,559
554,967
627)247
872,687
544,379
828,059
515,621
594,149
355,142
527,108
26,500
. 9)346
33 098
17,545
17)271
106,094
31,725
74,762
30,243
594,911
511,671
'960,322
476,977
581,381
493)171
890)837
448)810
13,530
18,500
09)985
28,167
19,962
98,276
93)544
8l)351
79,503
$3,096 $10,623
. 308
5,729
.3,000
1,118
21,072
6,000
2,479
3,341
300
$3,421
4,414
$5,250
31,600
0,500
18,777
2)993
14)335
$500
709
198
1,300
750
3,230
3,093
3,155
5,829
35
36
37
38
39
7,233
40
41
42
43
44
2,357
4,899
3,821
1,262
4)000
1,834
l)500
5)679
3,241
25,250
3,199
1,697
2,816
l)474
1,003
1,597
l)379
438
5,766
4,827
2,519
3,220
4666
7,049
3)000
4)057
' 100
2,494
962
3,017
976
1,754
6,125
18,340
10,549
5,876
7)239
9)572
"£«15
1,531
1,500
30
31
32
33
34
1,020
2,024
6,299
60,145
8,369
2,799
4,966
5,527
5,341
100
445
0,851
25
26
27
28
29
6,497
1,651
3,719
1,592
2,422
917
23,711
448
51,231
16,245
18,081
. 4,459
14,052
16,931
400
7,500
20
21
22
23
24
18,498
204
3,421
5,034
2,126
2,079
$7,560
12,720
12)249
64,364
15,250]
$18,324
2,650
649
4,465
728
2,470
418
726
1,046
160
3,252
2)493
X'JS
2,222
1,775
2346
9,722
7,091
9)636
201
2,750
l)929
125
1,709
1,097
2,332
5,848
2)840
2,222
2,480
2)l91
1,141
3,862
2)250
4)721
2,323
,-
4,"842
18
3,567 I
8,602
It 700
7)956
0,717
15,517
105
2,200
2,609
826
8,726
1,994
613
19,636
13,564
45
46
47
48
49
50
51
53
53
54
55
50
57
58
59
60
61
208
FINANCIAL STATISTICS OF CITIES.
T A B L B 1 2 . — G O V E R N M E N T A L COST P A Y M E N T S F O R E X P E N S E S O F T H E G E N E R A L D E P A R T M E N T S , B Y
[For a list of the cities arranged alphabetically by states, with the number
IX.—MISCELLANEOUS.
vm.—RECREATION—continued.
Parks and trees.
General
Grand total.,
Group I
Group II...,
Group III..
Group IV..,
Group V . . .
Park
highways. Park police.
Park
lighting.
Park areas
and
buildings.
Trees in
streets.
Quasi
productive
park
Undistrib
uted park enterprises.
expenses.
Total.
Soldiers'
relief and
burial.
$1,347,036
$728,210
$1,022,355
$704,120
$9,214,995
$S0S,333
$753,725
$427,837
$2,459,547
$1,188,701
635,375
194,780
291,025
138,623
87,233
371, S9S
130,948
139,859
60,049
25,459
673,864
196,573
159,213
73,191
19,514
403,845
87,233
111,749
68,113
28,180
4,608,961
1,180,759
1,835,540
040,3SS
649,347
259,526
154,570
156,041
72,442
165,754
319,936
135,6S8
220,459
63,384
14,258
217,765
99,411
95,873
2,538
12,250
1,356,268
320,889
383,329
169,359
229,702
480,605
151,095
290,890
116,504
149,607
$203,546
$110,705
40,646
9,000
GROUP I.—CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1916.
New York, N . Y . .
Chicago, 111
Philadelphia, Pa..
St. Louis, Mo
Boston, Mass.
$271,537
103,578
104,052
20,248
48,450
$100,389
40,698
61,460
58,382
$238,177
168,735
25,531
36,400
$190,974
53,496
41.519
31,456
$1,835,606
875,293
88,543
230,863
899,403
$111,756
5,035
32,993
36,891
5,975
Cleveland, Ohio...
Baltimore, Md....
Pittsburgh, Pa....
Detroit, Mich
18,417
21,929
20,435
21,729
11,864
25,963
54,412
18,730
31,668
35.SS0
30,942
6,531
22,257
32,832
21,564
14,747
138,732
235,334
145,910
159,267
19,740
15,871
5,054
$319,936
$57,318
100,392
587,975
42,388
269,091
63,789
81,056
13,659
20,937
37,224
8,531
22) 756
$119,285
39,491
5,750
31,403
69,646
$3,794
31,361
4,550
31,024
48,850
4,244
8,412
7,442
7,382
27,829
1,630
500
7,442
24
21,920
*96,"65S
26,211
237,737
61,230
GROUP II.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1916.
Los Angeles, Gal...
Buffalo, N . Y
San Francisco, Cal.
Milwaukee, w i s . . . .
Cincinnati, Ohio...
$12,799
15,812
16,788
5,932
17,853
Newark. N . J
New Orleans, La...
Washington, D. C .
Minneapolis, Minn.
Seattle, wash
34,483
8,096
35,275
21,868
25,874
$49,294
13,942
946
29,913
2,373
16,426
18,054
$10,020
31,896
28,601
7,813
32,822
15,393
35,450
25,993
8,580
$2,488
8,560
2,500
11,213
9,988
$148,501
133,875
209,302
120,197
120,270
1,556
7,573
21,643
15,544
6,168
111,293
45,102
172,296
38,272
81,651
$75,419
$65,414
60,269
24,616
6,301
55,065
3,174
30,469
1,426
178
4,397
GROUP HI.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
$4,026
20
21
22
23
24
Jersey City, N. J . .
Kansas City, Mo..
Portland, Ore*....
Indianapolis, Ind.
Denver, Colo
13,602
18,260
29,306
25
26
27
28
29
Rochester, N . Y . .
Providence, R. I . .
St. Paul, Minn....
Louisville, K;
Columbus, OJlid.'.
4,172
4,651
2,100
2,385
30 Oakland, Cal
31 Toledo, Ohio
32 Atlanta, Ga
33 Birmingham, Ala.
34 Omaha, Nebr
8,397
5,750
3,579
1800
6,050
35
36
37
38
Worcester, Mass
Richmond. Va
Syracuse, N. Y
New Haven, Conn.
Memphis, Tenn
3,847
10,662
Scranton, Pa
,
Spokane, Wash.
Paterson,N.J
,
Fall River, Mass
,
Grand Rapids, Mich..
5,165
7,847
2,400
3312
6,190
Dayton, Ohio
Dallas, Tex
San Antonio, Tex
Bridgeport, Conn
Nashville, Tenn
,
,
1,326
2,715
1,829
4378
6,833
New Bedford, Mass
Salt Lake City, Utah...
Lowell. Mass
,
Cambridge, Mass.
,
Trenton, N . J
5,364
7,331
1,952
3,987
1,010
Camden, N . J
Albany, N . Y
Springfield, Mass..,
Lynn, Mass
1,971
4,494
6,100
3,000
4^272
929
$3,816
-3,269
17,126
9,084
$51,386
102,707
78,930
48,538
175,000
$35,538
8,548
6,815
20,015
9,892
5,854
040
8,000
1,310
142,440
75,338
69,220
73,243
14,698
10,166
1,049
3,291
"67&3
1,095
1,260
6,480
2,865
1,710
443
3,550
2,982
1,920
2,293"
69,399
14,318
47,018
12,630
16)992
$12,960
6,525
12,000
2,520
6,744
,
,
,
Hartford, Conn
Houston, Tex
Tacoma,Wash
Reading, P a . . . . . . . .
Youngstown, Ohio..
311,460
32,572
1821
11,392
6,323
,
,
13,989
1834
14,067
1,974
2,524
042
8,001
9,436
2,340
4,073
2; 169
3,111
1,535
2,000
4,674
4; 878
45
700
326
4,549
3,384
4)368
6,142
12,460
9,139
1,781
47,520
49,365
329
25,919
68,737
3,450
3,575
1,245
1,093
1,087
840
153
158
6,254
34,469
22,667
15,217
37,571
12,789
3,893
585
15,447
1,480
3,212
53
1,668
10,871
19,167
12,766
24,823
32,409
31,446
682
594
1,100
5805
'428
17,193
34,354
10,896
70,140
17,373
4,275
227
607
1,738
567
46,430
7,035
24,673
21931
18,850
171
3,994
715
427
8,156
63,519
15,464
3,952
3,600
2,000
9,128
2,344
1,416
3,932
2,400
2)213
2,470
3,045
2,076
1,432
$56,921
$168
11,964
8,035
31,968
12,536
"i,'6S0
"3,'i03
"i7,"585
2,493
3,720
8,519
2,609
45,836
20,077
2,753
2,466
2,194
3,552
2,352
2,500
23,259
1,435
2610
1,267
722
15,577
3,797
1,161
959
3,826
39,353
8 402
20,625
677
2,690
119
20,421
278
5,539
40,249
37,409
33,115
445
1,256
7,261
""800
14,150
11,172
19,993
391
1,509
1,227
150
*i7*542
39,346
1,697
*9,"296'
169
$22,017
1,420
6,073
"^'iso'
22,586
$1,438
405
297
24,666
18,322
1,227
40,249
37,409
32,974
2,816
6,731
o
6
439
1,721
4)017
22,804
49,343
59
4,000
22 694
49 133
GENERAL TABLES.
209
PRINCIPAL DIVISIONS AND SUBDIVISIONS OP THE GENERAL DEPARTMENTAL SERVICE: 1916-Continued.
assigned to each, seepage 19.
Fore text discussion of this table, see page 81.)
EC.—MiscELULNEOUs—continued.
1
X.—GENERAL.
Pensions and gratuities f or—
Administration of—
1
Other 1
miscella
neous.
Public
trust
funds.
Invest
ment
funds.
$636,041
$125,166
578,460
22,028
10,026
0,093
6,534
88,023
10,708
14,876
4,039
5,721
Total.
Total.
$16,879,710
$508,739
208,280! \
136,158
57,638
38,823
67,840
11,285,978 |
2,107,060
2,130,595
785,391
570,686
i Policemen.
$11,089,158
8,181,7771
1,301,749
1,086,655
312,879 1
176,098
Firemen.
Judgments
Teachers and Health de
I and losses.
other school partment All other.
employees. employees.
$4,050,038
$3,326,876
$2,052,313
$99,703
3,774,277
514,346
445,039
139,539
75,037
2,095,727
581,056
432,816
152,615
64,662
1,602,600
205,145
180,862
40,472
23,234
96,807
$660,228
$1,432,029
612,366 |
1,202
24,696
0,010
12,045
2,342
334
220
565,224
304,409
243,681
209,462
109,253 I
Undis
tributed
expenses.
1
I
1
$4,358,523
2,538,977
500,002
800,259
233,050
285,335
GROUP I.-CITIES HAYING A POPULATION OF 500,000 AND OVER IN 1916.
$1,673
14,017
618,326
40,948
1,273
$44,976
25
63
31,721
1,217
096
10
11,002
373
763
$91,168
753
60,624
1,377
8,360
$6,700,041
1,621,129
739,158
274,487
739,025
7,607
12,290
11,633
14,468
382,423
186,687
355,752
232,476
$5,270,357 I
1,308.666
109,071
46,106
645,891
$2,451,512
773,462
60,165
272,345
128,577
126,279
184,395
$979,007
206,019
137,241
$87,407
$420,662
6,559
1,500
166,081
$1,331,760
322,626
165
46,106
164,283
133,375
2,634
178,618
116,142
64,993
43,610
07,412
114,081
31,575
32,079
52,053
35,356
31,749
45,823
34,030
6,766
260
4,767
$255,000
83,016
71,333
15,462
47,667
$1,174,594
231,547
518,754
212,829
46,367
38,849
5,212
31,065
15,730
71,229
52,898
108,403
32,351
$12,623
83,891
17,082
33,490
40,849
$176,032
1,208
55,574
27,174
30,022
10
11
12
13
14
30,522
73,590
17,445
80,335
15
16
17
18
19
$16,109
1,432
23,488
14,234
$18,416
20,989
88,261
7,669
47,364
20
21
22
23
24
6,160
11,165
16,566
13,473
2,809
40,049
16,002
47,093
13,541
5,831
25
26
27
28
29
2,399
14,931
10,325
540
1,258
12,030
30
31
32
33
34
GROUP II.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1016.
$600
6,228
1,200
3S4
8,480
$900
382
$113,091
1,520
6,302
5,024
1,370
2,281
1,235
50
5,575
1,743
4,082
4,166
2,376
$221,326
307,217
287,032
171,142
299,083
$32,671
222,148
214,376
110,478
219,212
$21,293
77,810
162,093
33,852
83,883
$11,373
105,519
112,283
69,918
65,679
143,012
70,832
221,360
153,996
232,030
112,490
70,655
147,660
136,477
35,582
32,474
19,399
08,387
24,467
20,683
53,560
31,999
49,273
66,553
14,899
$38,819
6,708
69,650
25,254
19,257
$1,202
177
110
74
116,113
45,457
GROUP HX-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1916.
$1,438
405
289
1,132
10,401
1,242
303
997
722
1
I
i
I
$137,104
43,326
97,193
109,503
106,374
$8
23,534
7,021
$15
2,007
270
!
300 j
1,161 J
615
344
3,668
6
61
156
153
1
265
24
39
3,826]
2,405|
8,351
500
2,651
1,432
40
428
278
70
391
1,509
1
150
l,i94
i7
121
309
136
68
I
2,748
009
5
439
184
17
200
215
62
4,822
5
1,478
66412°—17
14
135,742
99,758
105,118
61,893
45,771
$118,688
6 228
7 505
78,346
44,726
89,533
72,591
41,459
34,879
37,131
1
1*541
31,016
15,160
$47,099
6,228
6,744
25,025
16,066
26,779
28,645
17,131
17,753
16,811
45,296
34,354
11,421
17,126
11,435
17,458
0,592
12,904
9,162
28,103
6,850
8,470
28,709
3,175|
775
6,024
431
$70,639
'
.;
»__:
II
\\
8,885
35,850
77,767
53,334
31,819
39,382
20,521
62,836
12,612
9,469
885
31,284 |
18,924
63,465
88,705
0,110
21,389
5,770 1
47,701
39,539
13,464
5,770
17,655
21,871
3,441
1,110
19,937
10,766
10,109
6,002
64,627
53,781
37,215
23,362 1
11,293 !
0,732 !
11,527
31,200
2,076
6,378
3,200
6,076
10,390
2,460
1,050
200
5,451
20,348
516
4,419
6,332
63,011
12,795
12,772
32,682
13,569
29,861
535
10,384
11,040
7,537
15,954
6,538
2,761
4*295
ii,28i
2,243
6,856
15,025
40,378
48,007
13,208
1,341
1811
13,092
41 817
13,208
7,796
8,599
5,467
300
4,722
12,034
' 7,741
li,752
33,781
19,679
12,032
6,442
23,815
20,043
8,097
11,065
1*781
8,588
4 015
10,814
3,i58
5,430
0,i78
8.050
26,315
48,162
97,593
21,799
23,073
29,663
6,911
13,479
5,522
0,135
2,896
6697
15,651
8,018
2,045
3,452 1
30,6*5
1
:!::::._:
1
$220 1
22,305 :::::::::::i::::::::::::
12,600
i
II
$2,114
$660
i,496
19, S i
2,0821
12,479
6,947
43,427
5,483
3,604
15,809
307
17,141
1,671
61,291
26,445
5,708
3,245
3,244
2,187
327
1,000
3,718
4,709
30,093
11,933
11,772
13,010
2,322
4,121
1,338
6,873
2,012
1,394
12,776
19,513
4,148
50
51
52
53
64
1
392
280
lfW7
|
2,433
12,446
19,399
1,797
1,527
1^568
55
56
57
58
59
252
4,867
3 503
4,736
2,090
13,632
87,174
3,584 I
60
61
62
63
1,912
1,341
352
1,122
9,432
4,015
2,586
500
12,480
2,500 1
830
2,300
35
36
37
38
39
40
41
42
43
44
6,913
675
8,817
5,739
3,636
3,374
462
i,sii
30,397
31,309
8,079
I
i,070 1
j
45
46
47
1 4948
FINANCIAL STATISTICS OF CITIES.
210
T A B L E 1 2 . — G O V E R N M E N T A L COST P A Y M E N T S F O B E X P E N S E S O F G E N E R A L D E P A R T M E N T S , B Y
{For a Hat of the cities arranged alphabetically by states, with the number
I.—GENERAL GOVEBXU EKT.
Executive branch.
Legislative branch.
i
I
Financial.
Chief executive.
Total.
CUT.
Total.
3
Council
Clerk
and
of
board of council.
aldermen*
Legisla
tive investiga*
tfoxra.
Mayor.
Executive Auditor
boards and or
comp
comtroller.
missions*
1
Special
accounting Treasurer
or cham
and
berlain.
auditing.
Assess
ment and
levy of
revenue.
$1,862
542
7,609
4,656
21,154
$2,109
3 880
8,971
4,524
17,552
13,281
4,375
9,918
8,237
7,905
14,077
12,787
19 574
4,923
14,457
GROUP IV.—CITIES HAVING A POPULATION OF 60,000 TO 100.000 IN 1916.
Des Moines, Iowa...
Fort Worth. T e x . . .
Lawrence. Mass
TTflngftg City. Kans.
Yonkers,N.Y
$6,186
5,064
4,271
3,901
18,730
27,912
21,296
3,692
10,765
3,058
3,631
5,246
7,770
2,145
4,710
4,483
4,320
4,893
15,230
3,818
9,132
9,102
8,748
1,200
1,487
4,300
4,817
1001
6,792
11*617
15,283
12 400
12 696
10 444
12,067
4,051
5,513
4; 132
6,638
11,616
4,008
3,420
3,109
1,356
1,842
9,959
3,312
5,0S3
3,9S1
12,271
8,782
lino
1*577
7)875
240,004
126,657
64,643
$11,678
Schenectady. N . Y . . . .
Wilmington, Del.
Duluth, Mftm
Oklahoma City, Okla..
Norfolk, Va.....
1,393,361
940,175
1,333,618
795,305
1,278,281
127,432
92,466
137,937
66,516
137, 711
12,807
5; 256
1,200
l)965
5,942
3) 096
3,457
8,856
Elizabeth, N . J
Somerville, Mass
Waterbury, Conn.
St. Joseph, Mo.
Utica,N.V
1,015,523
1,357,828
1,242,488
957,979
1,190,634
86,941
78,177
99,416
73,896
107,010
2,867
2,517
3,664
1,609
9,976
2,669
5,074
800
3,000
1,100
Akron, Ohio.
TroyTN.Y
Manchester, N . H . .
Hoboken, N.J
Wilkes-Barre, Pa...
1,136,016
1,282,952
979,560
1,244,544
878,500
96,232
126,758
74,111
124,358
67,774
4.290
11,886
5,271
2,961
960
400
Fort Wayne, Ind...
Erie, P a . . . . '
Jacksonville, F l a . . .
Evansville, Ind
East St. Louis, HI..
889,164
843,744
1,062,087
808,399
807,391
42,251
74,251
86,697
41,866
89,721
89
90
91
92
93
Harrisburg, Pa
Peoria, 111..
Passaic, N.J
Savannah, Ga
Bayonne,N.J.
831,474
1,096,543
773)552
936,580
1,063,170
69,010
55,721
58,697
68.413
89,163
94
95
96
97
98
Wichita, Kans
South Bend, I n d . . .
Johnstown. Pa
Brockton, Mass.....
Sacramento, Cal....
618,690
697,654
643,197
1,102,736
1,243,798
47,022
35,946
52,127
72,776
108,209
99
100
101
102
103
Terre Haute, Ind...
Holyoke, Mass.
Portland, Me
Allentown, Pa.
El Paso, Tex
104
105
106
107
108
,
,
$100
22,490
14,348
4,190
1,000
3,000
10,557
3000
3)117
7,140
3,730
3,451
5,035
4 000
7; 145
4,821
4,510
4,184
5,200
5,258
"5*6i3
1,120
358
975
"2,*953
2,167
1,074,595
1,160,665
560,061
739,714
48,930
75,020
54,916
47,963
70)501
213
1,653
800
500
3,850
3 925
3,342
Charleston, B . C . . . .
Springfield, I1L
Canton, Ohio
Chattanooga. Term.
Pawtucket,R.I....
796,568
719,722
643,810
632,510
871,275
68,060
96,095
56,442
54,449
69,373
3,162
2,296
5,378
2,280
'7,"35i'
"*250
109 Altoona, Pa.
110
y
111
112
113 Sioux ' ,iowaJn
540,190
621,709
495,918
933,527
798,326
53,348
68,755
39,598
60,841
45)448
114
115
116
117
118
Atlantic Cit N . J .
Saginaw, M
Little Hock. Ark...
Rockford,Ill
Binghamton, N. Y .
1,440,807
668,708
568,417
686; 754
739,600
115,171
59,534
59,021
51,434
65,771
119
120
121
122
Pueblo, Colo.
New Britain, Conn.
Flint, Mich..
Tampa, Fla
San Diego, Cat
564,474
616,612
484,610
728,834
1,448,095
37,889
49 579
37)517
46,639
134,598
596,252
386,195
407,613
791,166
66,065
30,603
31,757
41,715
124 Springfield, Ohio.
125
126 Lancaster, Pa..
127 Maiden, Mass..
7,605
3,049
11674
868
3,471
"i3,*992
13,887
14,994
2,094
*S&£S?
19,297
16,181
790
1,717
1.320
500
1,225
486
4,431
2.011
4,627
9,606
6,433
*i,"666'
2,440
3,503
7.160
3,800
9,062
2,340
5 108
9,975
1,475
6)954
1,560
4,113
2,902
4,841
185
1,008
3,424
3 000
1,598
9,824
6,217
3,424
2,841
6)556
6)226
3)890
2,938
2,439
2 821
5,291
279
1,080
500
8,262
13,148
10)559
542
9,929
8)529
12,140
3)508
3,770
4,341
"SJ225"
10,714
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4,058
4,456
2794
3,090
11,639
Two
9,702
?,5S1
9,392
4,084
2*470
386
81
975
750
8,827
2*697
3,436
$102
7,253
7,048
4,532
*26*4i9
3,791
4,997
4*639
4,581
12,500
16,500
15,000
17,625
15)911
1,557
2,400
129
3,723
2,777
881
250
600
3,313
2,100
7,134
2,345
2,937
3)514
l)500
8,703
28,755
20*327
7,802
4,330
1,800
5*612
3,957
2,053
4,593
8 404
4,396
9,835
8)527
*815
1,564
4)559
8,225
2,100
1,166
1800
5,521
10,301
3,933
932
4,497
2,150
18,181
6,250
1638
4968
8)956
14,683
1,750
1,065
5,285
#
3,"857
6,855
2,026
2,884
1,050
750
1,779
151
1,200
6,166
300
36,208
4,104
14,742
972
1,486
2,127
851
1,595
4,458
2,512
3,436
@FedFRASER