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DEPARTMENT OP COMMERCE
BUREAU OF THE CENSUS
SAM. L. ROGERS, DIRECTOR
FINANCIAL STATISTICS
OF CITIES HAVING A POPULATION
OF OVER 30,000
1917
WASHINGTON
GOVERNMENT PRINTING OFFICE
1918
REPORTS ON STATISTICS OF CITIES AND STATES ISSUED BY THE BUREAU OP THE CENSUS
FOR THE YEAR 1917.
FINANCIAL STATISTICS OP CITIES HAVING A POPULATION OP OVER 30,000: 1917.
SPECIFIED SOURCES OP MUNICIPAL REVENUE, INCLUDING SPECIAL ASSESSMENTS, BUSINESS TAXES OTHER THAN ON THE LIQUOR
TRAFFIC, GENERAL LICENSE TAXES, AND LICENSE TAXES ON DOGS, IN CITIES HAVING A POPULATION OF OVER 30,000: 1917.
STATISTICS OF FIRE DEPARTMENTS OF CITIES HAVING A POPULATION OF OVER 30,000: 1917.
FINANCIAL STATISTICS OF STATES: 1917.
(2)
CONTENTS.
TEXT.
INTRODUCTION.
Page.
Character and importance of municipal statistics
13-19
Scope of report
13
Increase in the number and population of cities having
over 30,000 inhabitants
13
• Statistics of cities having over 30,000 inhabitants
14
Comparative statistics of 14G cities for specified years
14
Comparative governmental costs of cities and of the Nation 16
Comparative indebtedness of cities and of the Nation
18
Cities having a population of over 30,000 in 1917
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 by different gov
ernmental units
21
Page.
Methods employed in securing comparability of statistics—
Continued.
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
expense
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
21
22
23
23
24
24
25
25
25
ACCOUNTING TERMINOLOGY.
Page.
Accounts and accounting
26
Accounts
26
Ace ounting
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
Classes 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 k 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 in 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
35
Rates
35
Highway privilege dues
35
Major highway privilege dues
36
Minor highway privilege dues
36
Other revenues
36
Municipal borrowings...
36
Funded borrowings
36
Revenue borrowings
36
Special assessment borrowings
36
Municipal fund accumulations
36
Municipal revenue ledger adjustments
36
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 receipts from the 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
M i nor transfer receipts and payments
37
37
37
38
38
38
38
38
39
39
39
39
40
40
40
40
40
40
Page.
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.
Number and character of general tables
Groups of cities
"
Page.
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 Brooklinc, Mass
Mayor
Cityclerk
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
50
50
50
51
51
TABLE 3—
Summary of all receipts and payments
Summary of cash balances
51
51
Summary of revenue receipts and governmental cost
payments
51
Summary of net and transfer revenue receipts and govern
mental cost payments
51
Divisions of the governments of cities
53
Diversity in revenue systems of the several states
55
Comparison of revenue receipts and all governmental
cost payments
55
Comparison of revenue receipts and payments for ex
penses and interest
55
Comparative summary of the revenue receipts and gov
ernmental cost payments of 146 cities for specified
years: 1903-1917
-56
TABLE 5—
TABLE 6—
Character of table
60
Per cent distribution of revenue receipts, by cities
61
Proportional distribution of revenue receipts, by divi
sions of the governments of cities
61
Comparative summary of the per cent distribution of net
revenue receipts of 146 cities for specified years: 19031917.:
61
Comparative summary of the per cent distribution of net
governmental cost payments of 146 cities for specified
years: 1903-1917
62
Per cent relation of revenue receipts to governmental cost
payments
62
TABLE 7—
TABLE 4—
Per capita revenue receipts and governmental cost pay
ments
TABLE 5—Continued.
page.
Per capita net revenue receipts and governmental cost
payments
57
Revenues and governmental costs increasing with the
size of cities
59
Comparative summary of per capita net revenue receipts
and net governmental cost payments for specified
years: 1903-1917
60
Comparative summary of per capita net receipts from
principal revenues of 146 cities for specified years:
1903-1917
60
57
Character of table
Receipts from the general property tax
BeceiptB from special property taxes
Connecticut
Delaware
Maryland
Massachusetts
Michigan
Minnesota
Missouri
New Hampshire
New Jersey
New York
Ohio
Rhode Island
Wisconsin
62
62
62
64
64
64
64
64
64
64
65
65
65
65
65
65
CONTENTS.
5
TABLE 7*—Continued.
page.
Beceipts from poll taxes
65
Receipts from taxes on the liquor traffic
05
Receipts from business taxes other than on the liquor
traffic
65
Receipts from license taxes on dogs
67
Receipts from general license taxes
67
Receipts from permit taxes
1
70
Receipts from special assessments
71
Receipts from special assessments for expenses
71
Receipts from special assessments for outlays
71
Receipts from special charges for outlays
71
Receipts from fines and forfeits...;
71
Receipts from escheats
72
TABLE 16—
TABLE
TABLE
8—
Receipts from subventions and grants
Receipts from donations, gifts, and pension assessments..
TABLE
9—
Classification of general departmental receipts
Character of receipts tabulated as from general depart
mental earnings
Receipts from fees and charges
Receipts from rents and sales
Receipts from other sources
TABLE
from major highway privileges
from minor highway privileges
from rents of municipal investment properties..
from interest
,
TABLE
81
81
82
82
82
85
88
89
90
90
90
90
90
91
91
92
92
15—
Payments for expenses of public service enterprises
TABLE
93
97
97
97
9H
98
98
21—
98
98
98
99
99
22—
Counterbalancing receipts and payments
General transfer and interdrscision agency receipts and
payments
99
99
23—
Summary of all receipts, payments, and cash balances, by
divisions and funds of city government
Date of close of fiscal year
99
100
24—
Sinking funds of two distinct types
Transactions of sinking funds
100
101
25—
Public trust funds for municipal and nonmuiucipal uses.
Transactions of public trust funds for municipal uses
102
102
20—
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
TABLE
96
20—
Receipts which increased and payments which de
creased 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
TABLE
96
19—
Receipts from the sale aud payments for the purchase of
investments
Transfer of investments
Receipts from the sale and payments for the purchase of
supplies
TABLE
9*5
90
18—
Summary of nonrevenue receipts
Summary of nongovernmental cost payments
Secondary classification of nonrevenue receipts and non
governmental cost payments
TABLE
94
17—
Payments for outlays
TABLE
TABLE
84
Page.
*
Payments for interest on city debts
Increase in actual and relative payments for interest
Exceptional payments for interest by Massachusetts
cities
TABLE
83
84
14+
P6r 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:
1903-1917
TABLE
TABLE
13—
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: 1903-1917
TABLE
77
79
SO
80
12—
Payments for general departmental expenses
Imperfect statements of expenses
Comparability of statistics of expenses of 1917 with those
of previous years
Payments for expenses of miscellaneous general executive
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
Paym&ts 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: 19031917
TABLE
76
76
76
76
11—
Public service enterprises
Receipts of public service enterprises
TABLE
76
10—
Receipts
Receipts
Receipts
Receipts
TABLE
72
72
Municipal service enterprises
103
103
103
103
104
104
27—
Value of properties employed or held for specified pur
poses
104
Valuation of municipal properties
% 104
Value of properties of general departments
1.05
Value of properties of municipal service enterprises
105
Value of properties of public sendee 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
106
100
107
107
107
107
CONTENTS.
G
TABLE '28—Continued.
Pago.
Indebtedness of Massachusetts cities to the state
Indebtedness classified as current
Indebtedness classified by creditor
Indebtedness classified by purpose for which incurred...
Increase during year in two classes of debt, and in sink
ing fund assets
Per capita indebtedness
Increase of indebtedness with size of cities
108
108
108
108
109
109
109
TABLE 29—
Funded, floating, and special assessment indebtedness,
classified by purpose for which incurred
110
Comparison of funded, floating, and special assessment
indebtedness with the value of municipal properties... I l l
TABLE 30—
Page.
Debt classified by rate of interest
Nominal and actual rates of interest
112
112
TABLE 31—
Par value of debt obligations issued and redeemed dur
ing the year
112
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
113
113
113
H4
114
119
121
GENERAL TABLES.
Page.
1.—Year of incorporation, date of middle of fiscal year reported, population, and area: 1917
125
2.-—Specified city officials—Number, terms of office (in years), method of election (by wards or at large), and annual salaries:
1917
128
TABLE 3.—Summary of receipts, payments, and cash balances: 1917
136
TABLE
4.—Summary of revenue receipts and governmental cost payments, by divisions of city government: 1917
140
TABLE
5.—Per capita revenue receipts and governmental cost payments: 1917
:..-■- 160
TABLE
6.—Per cent distribution, by principal classes, of revenue receipts and governmental cost payments: 1917
163
TABLE
7.—Revenue receipts from taxes, special assessments, fines, forfeits, and escheats: 1917
166
TABLE
8.—Revenue receipts from subventions, grants, donations, gifts, and pension assessments: 1917
172
TABLE
9.—Revenue receipts from earnings of general departments, by principal divisions of the general departmental service: 1917. 176
TABLE
10.—Revenue receipts from highway privileges, rent of investment properties, and interest: 1917
194
TABLE
11.—Revenue receipts from earnings of public service enterprises: • 1917
197
TABLE
12.—Governmental cost payments for expenses of general departments, by principal divisions and subdivisions of the general
departmental sendee: 1917
200
TABLE 13.—Governmental cost payments for expenses of general departments, by principal divisions of the general departmental
service—Total and per capita: 1917
224
TABLE
14.—Per cent distribution of the expenses of general departments, by principal divisions of the general departmental sendee:
1917
230
TABLE 15.—Governmental cost payments for expenses of public sendee enterprises: 1917
233
TABLE 16.—Municipal sendee enterprises—Payments for outlays and expenses, offsets to payments for expenses, and undistributed
expenses or gains: 1917
236
TABLE 17.—Governmental cost payments for interest: 1917
238
TABLE 18.—Payments for outlays, by principal divisions of governmental service: 1917
242
TABLE 19.—Summary of nonrevenue receipts and nongovernmental cost payments: 1917
248
TABLE 20.—Nonrevenue receipts from the sale of investments and supplies and nongovernmental cost payments for their purchase:
1917
251
TABLE 21.—Nonrevenue receipts which increased and nongovernmental cost payments which decreased municipal indebtedness:
1917
J
254
TABLE 22.—Miscellaneous nonrevenue receipts and nongovernmental cost payments: 1917
260
TABLE 23.—Receipts, payments, and cash balances, by divisions and funds of city government: 1917
263
TABLE 24.—Sinking funds—Receipts and payments: 1917
298
TABLE 25.—Public trust funds for municipal uses—Net revenue receipts and net governmental cost payments, and excess of transfer
receipts over transfer payments: 1917
301
TABLE 26.—Amount of specified assets and value of public properties at close of year: 1917
304
TABLE 27.—Value at close of year of properties employed or held for specified purposes: 1917
310
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: 1917
316
TABLE 29.—Funded, floating, and special assessment debts at close of year, classified by purpose for which incurred: 1917
322
TABLE. 30.—Funded andfloatingdebt obligations, special assessment bonds and certificates, and revenue bonds, notes, and interestbearing warrants, classified by rate of interest: 1917
^
328
TABLE 31.—Par value of debt obligations issued and redeemed during the year: 1917
334
TABLE 32.—Assessed valuation of property, basis of assessment, per capita assessment, rate of levy, and total and per capita taxes
levied: 1917
wmm 338
TABLE
TABLE
DIAGRAMS.
DIAOKAM 1.—Population in cities having a population of over 30,000 and outside such cities for specified years: 1790-1917
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: 1790-1917
DIAGRAM 3.—Net governmental cost payments of 146 cities and of the Nation for specified years: 1903-1917
DIAGRAM 4.-—Per capita net governmental cost payments of 146 cities and of the Nation for specified years: 1903-1917
DIAGRAM 5.—Per capita net indebtedness of 146 cities and of the Nation for specified years: 1903-1917
Page.
14
14
17
17
18
CONTENTS.
7
Pago.
DIAGRAM 0.—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: 1917
..
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: 1917..
DIAGRAM 8.—Net revenue receipts and net governmental cost payments of 146 cities for specified years: 1903-1917
DIAGRAM 9.—Per capita net revenue receipts and governmental cost payments for groups of cities with specified population: 1917
DIAGRAM 10.—Per capita net revenue receipts for cities with highest and lowest per capita in groups of cities with specified popu
lation: 1917
DIAGRAM 11.—Per capita net governmental cost payments for cities with highest and lowest per capita in groups of cities with specified
population: 1917
DIAGRAM 12.—Per capita net payments for governmental costs, by principal classes, of 146 cities for specified years: 1903-1917
DIAGRAM 13.—Per capita net revenue receipts, by principal classes, of 146 cities for specified years: 1903-1917
DIAGRAM 14.—Per cent distribution of net receipts of 146 cities from the several sources of revenue for specified years: 1903-1917...
DIAGRAM 15.—Per cent distribution of net governmental cost payments of 146 cities for specified years: 1903-1917
DIAGRAM 16.—Per capita payments for specified general departmental expenses by groups of cities with specified population: 1917..
DIAGRAM 17.—Per capita net payments for the general departmental expenses of all cities for specified years: 1903-1917
DIAGRAM 18.—Per cent distribution of principal general departmental expenses of all cities for specified years: 1903-1917
DIAGRAM 19.—Net revenue receipts and net governmental cost payments for expenses and outlays of water supply systems of 146
cities for specified years: 1903-1917
DIAGRAM 20.—Per capita net indebtedness of all cities for specified years: 1903-1917
.
DIAGRAM. 21.—Per capita net payments for interest of all cities for specified years: 1903-1917
DIAGRAM 22.—Per cent of governmental cost payments for interest of all cities for specified years: 1903-1917
DIAGRAM 23.—Per capita payments for general departmental outlays of all cities for specified years: 1903-1917
DIAGRAM 24.—Gross debt, at the close of the year, of 146 cities for specified years: 1903-1917
DIAGRAM 25.—Per capita gross debt, at the close of the year, of 146 cities for specified years: 1903-1917
DIAGRAM 26.—Per capita net indebtedness of 146 cities for specified years: 1903-1917
DIAGRAM 27.—Per capita sinking fund assets of 146 cities for specified years: 1903-1917
DIAGRAM 28.—Per capita gross and net indebtedness of groups of cities with specified population: 1917
DIAGRAM 29.—Per capita net indebtedness of cities with highest and lowest per capita in groups of cities with specified population:
1917
-.
55
50
57
59
59
59
60
60
61
62
91
92
93
93
96
96
96
97
106
106
107
107
109
110
MAP.
Location of cities in the United States having a population of over 30,000 at the middle of the fiscal year 1917
facing..
rage.
18
LETTER OF TRANSMITTAL.
DEPARTMENT OF COMMEltOE,
BUREAU OF THE CENSUS,
Washington, D. C, January SO,1918.
SIR:
I transmit herewith the annual report of the Bureau of the Census onfinancialstatistics of cities having a
population of over 30,000, showing in detail the financial transactions of 219 cities for the fiscal year 1917,
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 have been
analyzed and are so presented as to show, both for the whole city and for its important departments, the net
revenue 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 the methods of harmonization employed by the Bureau of the Census in these particulars. It also
presents definitions of the 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 the supervision of Starke M. Grogan, chief statistician for statistics of
states and cities and Lemuel A. Carruthers, chief of division. The text discussion was prepared under the
immediate supervision of Morris J. Hole.
Respectfully,
SAM. L. KOGEUS,
Director of the Census.
Hon. WILLIAM C. REDFIELD,
Sewetary of Commerce.
FINANCIAL STATISTICS OF CITIES
1917
(ii)
FINANCIAL STATISTICS OF CITIES HAVING A POPULATION OF OVER
30,000: 1917.
INTRODUCTION.
was eight hundred and twenty-four and five-tenths
times as great as the number of those dwelling in the
one city of that size 120 years before. The popula
SCOPE OP REPORT.—The present report of the Bu tion of the cities of the size here considered increased
reau of the Census is practically limited to a presenta from 1790 to 1910 more than thirty-five times as fast
tion of statistics of the financial transactions during the as did the population of the Nation, exclusive of its
fiscal year 1917 of the 219 cities each of which had a pop outlying possessions. Table I, which follows, exhibits
ulation of over 30,000 at the middle of thefiscalyear re the population of the Nation exclusive of outlying
ported, and of thefinancialcondition of those cities at possessions, and the number and population of cities
the close of thefiscalyear. The report presents statis each having over 30,000 inhabitants, as the same are
tics as accurate and as comparable as it has been feasi reflected in the enumeration of the Federal census at
ble to compile from the records of the cities relating to a each census year beginning with 1790 and ending with
number of subjects, the principal of which are (1) the 1910. There is included in the same table the number
total and per capita receipts from revenues, and from of cities each of which at the middle of thefiscalyears
the principal classes thereof; (2) the total and per 1915 and 1917 had an estimated population of over
capita payments for expenses, interest, and outlays, 30,000, and the total estimated population of such
and for each of the principal classes of expenses and cities.
outlays; (3) the total value of municipal properties;
(4) the total and per capita municipal indebtedness; T a b l e I
CITIES HAVING A POPULATION OP
NATION.
OVER 3 0 , 0 0 0 .
and (5) the total and per capita assessed valuation of
property subject to taxation.
Population.*
CHARACTER AND IMPORTANCE OF MUNICIPAL
STATISTICS.
INCREASE IN THE NUMBER AND POPULATION OP
CITIES HAVING OVER 30,000 INHABITANTS.—THE
Number.
ll§§Il§£gS8§§§§
Total.
1917
1915
1910
1900
1890
1880
1870
I860
1850
1840
1830
1820
1810
1800
1790
.
219
204
184
135
103
63
44
20
19
6
*
2
1
33,259,769
31,16ft. 150
27.316407
19.050 921
12,612,389
7,677,766
5,210,397
3,246,736
1.703,302
784,323
501,434
293, SM
230,437
101,735
33,131
Percent
of
national.
32.3
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
1
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 popu
lation of cities than in that of smaller places or of
farming communities. In 1790, when the first census
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 in
habitants. 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 popula
tion 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 consti
tuted 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 population 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 inhabitants
Population.1
i Population shown for 1917 is the estimate as of Jan. 1,1917; for 1915 it is the
estimate as of Jan. 1, 1915; for each or the other years the population is that
shown by the Federal census.
* Population shown for 1917 and that for 1015 are estimates as of the medial dates
of fiscal years of the several cities: for each of the other yetors the population is that
shown by the Federal census.
The numher 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 sepa
rate 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 1917 in each of the nine geographic divisions are
shown in Table II, which follows.
(13)
FINANCIAL STATISTICS OF CITIES.
14
Table II
Population.
Cities.
GEOGRAPHIC DIVISION.
West North Central
<
210
33,259,769
36
50
43
20
22
11
14
7
16
3.502,246
12,194,160
7,259,348
2,709,827
2,218,328
1,014,190
1,284,749
575,219
2,501,702
I
In Diagram 1 are presented, for each census year
and for the years 1915 and 1917, 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 1917, the percentages of the national
population residing in the cities here referred to, and
the percentage of national population residing outside
these cities.
DIAGRAM 1.—POPULATION IN CITIES HAVING A POPULATION OP
OVBB 30,000 AND OUTSIDE SUCH CITIES FOB SPECIFIED YEARS:
1790-1917
MILLIONS
O
1917
1915
1910
1900
1890
1880
1870
I860
I860
1840
20
40
60
80
IOO
s///s/y/sY//y/s07/Ammvyj^
Y/s////////s/yy//mw///Mmmw/^
v//ss/f/jr///Mmmzmcwr/mxmmz
vsssss/yjwmmmmismzmmmsmPM
v//sjr/wmmmmm0S0mmmm
YS/jzm^mzmtmmwjy/A
YSXSJl
to compile and publish annually the statistics of
cities having a population of over 30,000. Later,
after the establishment of the Department of Com
merce and Labor, the compilation of these statistics
was transferred by executive order to the Bureau of
the Census, and this office published its first statistics
on this subject for the year 1902. Similar statistics
have been compiled and published for each succeeding
year except 1914.
DIAGRAM 2.—FEB CENT OF TOTAL POPULATION IN CITIES HAVING
A POPULATION OF OVER 30,000 AND PER CENT OUTSIDE SUCH
CITIES FOR SPECIFIED YEARS: 1790-1917.
PER CENT
o
20
1917
E|3E ^ 2 8 5 2 5 2 8 0 ^ ^
1915 &Z23EZZ
1910 ; < / C / s < > ; / > ^ £ ' $ ^ ^
1900
fSYYYs/Y/v^mmmmmmmm^
1890
1880
1870 / 9 C ^ ^ % e g $ 2 K 3 8 ^ ^
r860
I860
Yss;7/mmmmmmmmmm,mmmmmy^^^^
1840
'Y7mmmzmm0mmmt!mmmm;mwwm£m^
1880
^/mzmmmmmmsmssssmsmmsmmmm^
1820
vmmmfflsmmsmmmmmmmmmm
1810
'^mmzmmssmmsssmmmmmmmsm^
1800
^mm^mmmmssmmsssmmsmsmm^
1790
ms.
vmitomitaMmmteM^/Mmm
W/WWwMMimMi^^
Y/rs/Ysmmmmmmmmmmmmmmm^
wmw//Mmmw////mmtv//Yj?/My^^^
Vjrjr&APZR
CENT I N CITIES W I T H 30,000 OR MORE POPULATION
\ PER CENT OUTSIDE SUCH CITIES
CITIES W I T H 50,000 OR MORE POPULATION
POPULATION OUTSIDE SUCH CITIES
STATISTICS OP CITIES HAVING OVER 30,000 INHABIT
ANTS.—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
COMPABATIVE STATISTICS OP 146. CITIES FOR SPECI
FIED YEABS.—Of the 219 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 III, which
follows. Thefiguresof this table are those used in
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 Bureau
of the Census.
Tabic I I I
ESTIMATED POPULATION.
STAIR AND CITY.
City
num
ber,
1917.
At medial date.
1913
191?
Total.
1911
1909
190?
1905
1903
1915
30,287,760
28,843,801
28,111,209
26,788,019
25,108,590
23,107,777
21,973,431
20,860,155
179,773
57,976
43,662
164,165
55,332
42,154
158,200
54,610
41,024
142,295
52,684
39,032
68,600
51,250
37,888
47,097
43,642
41,847
44,610
42,164
39,769
42,087
40,686
32,884
44,844
41,302
38,716
ALABAMA:
Birmingham..
Mobile
Montgomery..
ARKANSAS:
33
111
146
114
57,343
53,811
52,464
47,456
10
30
98
12
519,206
202,504
66,895
467,269
452,140
186,902
62,717
* 452,255
412,466
175,201
60,628
440,995
347,550
159,601
46,581
425,982
24
Denver
-I
* Estimate not sbown, but included in total.
260,800
245,523
237,885
Little B o c k . . .
CALIFORNIA:
Los Angeles...,
Oakland
Sacramento....
San Francisco.
COLORADO:
a No estimate made.
8
115,459
43,330
410,343
\
1,311
72,670
30,732
(V
42,036
116,420
70,386
30,162
355,919
222,611
207,112
153,524
147,111
150,317
Estimated population, July 1,1914. No later estimate made.
INTRODUCTION.
T a b l e III—Continued.
15
ESTIMATED POPULATION.
STATE AND CITY.
City
num
ber,
1917.
A t medial date.
1913
1917
1911
1909
1907
i
1905
190.1
1915
.-L
CONNECTICUT:
Bridgeport
Hartford
New Haven
Waterbury
DELAWARE:
Wilmington
DISTRICT OF COLUMBIA:
Washington
FLORIDA:
Jacksonville
GEORGIA:
Atlanta
Augusta
Savannah
ILLINOIS:
Chicago
East St. Louis
Joliet
Peoria
Quincy
Rockford..
Springfield
TNDIANA:
Evansville
Fort Wayne
Indianapolis
South Bend
Terre Haute
IOWA:
Davenport
Des Moines
Dubuque
Sioux City
KANSAS:
^
Kansas City
Topeka
KENTUCKY:
Covington
Louisville
LOUISIANA:
New Orleans
MAINE:
Portland
MARYLAND:
Baltimore
MASSACHUSETTS:
Boston
Brockton
Cambridge
Chelsea
Fall River
Fitchburg..
Haverhill..
Holyoke..,
Lawrence..
Lowell
Lynn
Maiden
New Bedford
Newton
Salem
Somerville
Springfield
Taunton
Worcester
MICHIGAN:
Detroit
Grand Rapids
Saginaw
MINNESOTA:
Duluth
Minneapolis
St. Paul
MISSOURI:
Joplin
.
Kansas City
St. Joseph
St.Loufe
MONTANA:
Butte
NEBRASKA:
Lincoln
Omaha
NEW HAMPSHIRE:
Manchester
N E W JERSEY:
Atlantic City
Bayonne
Camden
Elizabeth
Hoboken
Jersey City...
78
122,365
111,383
149,685
86,973
94,817
92,609
90,953
88,745
17
366,631
356,028
348,077
337,476
326,430 i
85
76,101
70,173
67,209
63,346
53,608 {
> 38,049
«35,301
32
128
95
190,558
50,245
68,805
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
2
88
171
91
179
118
104
2,497,722
74,708
38,010
71,458
36,809
55,185
61,370
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
2,245,404
61,693
35,320
67,828
36,628
43,063
53,484
2,142,156
56,682
34,198
62,095
36,557
44,240
48,799
2,107,620
42,630
32,657
67,704
39,583
36,701
39,631
1,990,750
39,385
31,713
65,026
38,632
34,621
38,234
SO
84
23
94
100
76,078
76,183
271,708
68,946
66,083
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
49,975
212,198
43,204
51,903
130
65
163
113
49,013
102,211
39.910
57,451
46,537
97,304
39,465
54,470
45,553
94,238
39,206
52,608
43,764
88,821
«38,494
42,495
84,592
39,065
46,690
M l , 014
181,020
144,198
>44,088
•39,797
•76,626
•41941
•40,952
131
99,437
48,726
94,271
47,102
91,687
46,290
•85,679
«43,684
74,798
43,531
142,792
•67,614
•37,641
115
57,144
238,277
55,896
234,482
55,272
233,216
54,024
227,445
52,720
222,293
50,495
229,599
45,877
222,660
16
371,747
361,221
355,958
345,433
334,470
318,652
102
63,867
62,161
61,308
59,602
57,824
56,003
54,330
589,621
579,590
574,575
564,545
554,095
561,120
546,217
5
97
52
140
44
154
133
101
66
53
64
126
49
145
132
77
63
181
35
757,420
67,307
113,309
46,192
128,366
41,728
48,477
65,185
100,560
113,245
102,425
51,155
117,917
43 715
48 562
87,039
105,715
36,256
163,081
734,747
63,901
110,685
'32,452
125,443
40,454
47,071
62,751
95,834
111004
98,207
48,979
110,941
42,455
46,994
722,465
62,340
109,045
'32,452
123,982
39,870
46,368
61,635
93,471
109,885
96,099
47,892
107,766
41,825
46,210
100,148
35,604
157,499
97,654
35,305
154,941
688,912
69,092
106,643
' 31,275
122,593
38,997
45,646
59,603
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
1609,175
150,886
199,653
138,675
1106,121
133,617
138,092
i 51,622
173,046
195,157
180,453
139,786
179,130
138,123
138,295
172,323
178,132
130,940
1132,020
•595,380
•47,794
•97,434
•37,289
•105,762
•33,021
•37,830
•49,934
•70,050
•94,889
•77,042
•38,037
• 74,362
•36,827
•37,627
•69,272
•73,540
• 30,967
•128,135
7
43
116
603,993
123,924
56^055
546,183
123,860
54,401
520,586
120,695
53,161
116,037
51,311
447,484
110,060
49,929
» 367,494
•101,832
•49,803
•325,563
•97,756
•47,676
72
18
27
94,495
363,454
247,232
89,331
343,466
236,766
86,749
333,472
231,533
81,818
311,182
219,136
76,038
294,330
211,563
169,731
1^85,676
1210,606
• 64,942
•261,974
•197,023
196
21
79
4
33,308
300,215
85,611
760,454
32,940
234,567
83,132
737,497
32,664
273,943
81,450
723,347
258,009
•78,927
700,707
31,935
241,767
77,403
677,123
37,279
185,479
120,504
661,666
34,063
179,272
115,479
636,973
147
43,636
42,497
41,159
39,917
45,492
41,757
139
34
46,386
165,470
45,515
133,274
45,258
131,093
44,488
126,731
43,635
122,187
49,590
127,768
46,874
120,565
112,144
105,107
141,915
80,289
105,854
101,247
136,735
75,833
99,301
97,225
131,337
71,191
86,487
98,484
123 427
63,696
86,444
82,061
93,160
119,027
60,109
86,420
83,860
312,548
302,8tt|
i
;
SO
78,283
75,635
74,311
71,663
68,904
65,939
63,417
112
93
61
75
82
20
57,660
70,663
106,233"
87,760 '
77,584
305,827
53,952
66,041
102,465
83,480
. 75,364
293,403
52,098
62,960
100,581
80,272
73,834
287,709
48,271
58,837
97,308
76,553
71,523
276,474
44,613
53,160
92,532
71,138
69,452
261,482
141,495
i 46,078
186,334
163,860
167,709
1243,205
•37,593
•42,262
•83,363
•60,509
•65,468
•232,699
i 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 a t Thirteenth Census, A p r . 15,1910.
* Population returned a t Twelfth Census, June 1,1900.
116,075
107,521
144,505
82,517
•
•
•
•
32,272
36,829
79,811
56,441
64 030
219,462
State census, March, 1911.
Population, A p r . 15,1910; decrease since 1900; n o estimate made.
Based on s t a t e census of 1904.
Based on census of 1890-1910, on account of t h e defective work of the enumera
tion of 19<Xh
FINANCIAL STATISTICS OF CITIES.
16
ESTIMATED POPULATION.
T a b i c Ill—Continued.
STATE A N D CITY.
City
num
ber.
1017.
At medial date.
1917
NKW JERSEY—Continued.
Newark
Passaic
Patorson
Trenton
N E W YORK:
Albany
Auburn
BiiiKlmmton
Buffalo.
KtmJra
New York
Rochester
Schenectady
Syracuse
Troy
Utlca
Yonkers
OHIO:
Akron
Canton
Cincinnati
Cleveland
Columbus
Dayton
Springfield
Toledo
Youngstown
OttEQON:
Portland
PENNSYLVANIA:
Allentown
Altoona
Chester.
Krie
Harrisburg
Johnstown
Lancaster
McKeesport
Newcastle
Philadelphia
Pittsburgh...
Reading.
Scranton
Wllkes-Barre
York
I....
RHODE ISLAND:
Fawtucket
Providenco
Woonsocket
SOUTH CAROLINA:
Charleston
TENNESSEE:
Chattanooga
Knoxville
Memphis
Nashville
TEXAS:
Dallas
Galveston
Houston
San Antonio
UTAH:
Salt Lake City
VIRGINIA:
Norfolk
Richmond
WASHINGTON:
Seattle
Spokane
Tacoma
W E S T VIRGINIA:
Wheeling
WISCONSIN:
La Crosse
Milwaukee
Oshkosh
Racine
Superior
|
1913
1907
1905
389,ioa
67,643
135,339
107,228
379,211
63,542
132,236
104,451
363,377
58 971
129 087
99,946
335,949
51,733
123,075
94,547
* 295,979
i 41,761
i114,072
188,529
2 37,837
n i l , 529
?84,ISO
62
173
123
11
170
1
25
68
37
81
76
67
106,003
37,604
53,973
472,169
38,120
5, (302,841
25$, 959
99,519
155,624
77,916
87,401
99,838
102,961
36,728
52 191
457,723
37,816
5, J33,539
245,077
91,012
149,353
77,560
82,060
93,383
102,344
36,071
51,300
446,889
37,664
5,198,888
235,968
86,305
146,480
77,382
80,246
90,156
100,969
35 199
49,768
435,315
37,535
4,956,865
227,103
76 447
142,124
76,947
77,088
84,361
99,813
34,283
47,483
415,314
36,915
4,629,310
211,664
70,203
133,728
76 715
72,485
76,502
199,268
133,399
»44,475
1386,724
135 744
14,225 681
11S9.3S4
1 05,625
1120,631
176,756
166,552
166,806
•J* 97,806
« 232:527
r « 43,096
(^376,914
2 35,724
* 4,000,403
U82,022
2 58,213
2 117,129
2 76,271
2 63,647
2 61,414
73
105
14
6
29
45
125
31
90,625
60,852
410,476
674 073
214,878
127,221
51 550
198 117
108,385
80,291
57,420
402,175
639,431
204,567
123.794
50,058
184,126
100,593
77,624
55,713
39S,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
172 984
83,165
66,733
48,927
360,454
538 374
168,350
100 327
44 638
165,247
76^245
52,073
33,972
347,123
475,864
148,722
103,248
42,704
164,673
54,402
49,403
37,907
343,337
437,114
142,105
08,350
41,433
155,287
51,516
246,569
222,442
190,017
112,757
104,141
60,297
56,553
40,474
72,401
69,493
64,642
49,928
45,965
39,569
1,657 810
564,878
103 361
141,351
73,660
49,430
58,693
55,504
40,013
71,004
68,232
62,705
49,101
45 188
38 787
1,631,956
557^ 773
101,028
138,621
72,102
48,318
53,765
43,635
37,224
1,580,248
542,470
98,164
133,165
68,937
46,091
50,652
51,287
38134
65 302
61075
53,833
46,715
42,032
35,620
1,526,386
527,694
94,555
127,508
65,742
43,702
42,618
48,878
38,670
61,202
56,663
44,340
48,078
44,851
38,464
1.466,408
•531527
93,171
121,343
61,521
40,079
40,571
45,557
37,333
58,783
54 807
42,160
46,184
42,024
35,429
1.417; 062
• 507,009
89,111
110,111
58,721
124
63,505
58,659
41,396
75,206
72,015
68,529
51096
47,521
41,133
1,709,518
579,090
109,811
146,811
76 780
51,656
26
144
59,411
253,728
44,360
56,901
243,856
42,350
55,646
240,156
41,346
53,664
230,693
39,594
50,142
219,715
37,060
l 45,041
1207,850
133,793
2 43,381
2 198,635
2 32,196
294,385
103
110
155
87
90
90
127
136
157
3
9
5S
41
68,212
65,710
57,766
106
60,734
60,121
59,815
59,203
58,564
56,402
56,232
107
168
40
51
59,700
38,582
148,995
117,057
56,702
37,955
143,231
114,899
55,578
37,549
140,351
113,822
46,100
36,799
133,281
111,666
43,634
36,017
116,706
109,619
34,416
36,620
123,799
105,278
34,179
35,482
121,235
84,227
46
153
55
47
126,362
41,994
112,384
125,658
113,525
40,420
104^726
116,890
107,369
39,503
89,721
110,679
98,075
37,930
82,913
101,911
87,606
36,981
75,949
92,777
54,338
35,224
59,963
64,275
52,248
33,484
56,300
61,146
50
117,399
109,736
105,713
97,331
87,330
62,216
74
36
90,380
156,855
87,308
135,061
85,005
133,185
81,935
129,721
66,492
116,053
19
38
54
348,639
150,323
112,770
313,029
135 657 1
103,418 1
295,226
128,327
98,742
259,615
113,661
89,392
221,491
98,947
76,329
143
43,516
42,957 !
205
13
1S2
138
141
31,677
436,535
35,944
46,486
45,991
31,367
419,589
34,976
44,528
44,109
OF THE NATION.—The figures given in Tables I and
II showing the greater relative growth of the popula
tion of cities than of the United States as a whole are
very striking. They do not, however, show the magni
tude of thefinancialproblems which have developed
in connection with that increase as do thefiguresin
Table IV and Table V which follow.
For definition of "governmental costs" see p. 27.
58,914
58,006
106,227
(0
99,586
45,313
51,962
42,537
41,978
41,396
41,929
41,058
31,212
408 683
34,613
43,549
43,403
30,748
395,832
33,678
41,917
41,334
30,176
359,060
32,615
36,976
39,695
129,161
1 322,513
131,491
133,565
2 29,078
2 312,948
2 30,575
2 32,290
236,551
•Based on department of excise census of Feb. 1,1905.
•r tocludes Allegheny, which was consolidated with Pittsburgh on Dec. 9,1907.
Estimate not shown, but included In total
• KStim&tA n o t ahrtWtv Tint, inoliiriorl In tnfal
COMPARATIVE GOVERNMENTAL COSTS1 OF CITIES AND
1909
408,894
73,111
139,477
111,990
1 Based on Federal census of 1900 and state census of 1905.
2 s t a t e census.
> Based on state census of 1895 and Federal census of 1900.
• Population returned at Twelfth Census, June 1,1900.
1
1911
1915
Table IV gives for specified years from 1903 to 1917,
inclusive, the total and per capita net governmental
costs of the 146 cities for which the census has com
piled statistics, and the corresponding costs of the
National Government.
Thefiguresof Table IV for the Nation for the year
1917 are abnormal because of the war in Europe in
which the United States is now a combatant nation.
The unprecedented costs of military operations and
INTRODUCTION
other war work conducted by the National Govern
ment render thefiguresnoncomparable with those of
the Nation for former years or with those of the cities.
The figure given for years prior to 1917, however,
show the relationship of these costs in normal times.
In 1915 the costs of the National Government exceeded
those of the 146 cities by $51,773,465, or 5.2 per cent;
the corresponding excess in 1916 was 7 per cent. The
governmental cost payments of the 204 cities having
over 30,000 inhabitants reported for 1915 were in ex
cess of those of the.National Government by 0.9 per
cent. In 1916 the costs of the Nation exceeded those
of the 213 cities reported for that year by $4,630,883,
or 0.4 per cent.
The statement which follows shows the increase and
per cent of increase in governmental cost payments of
the 146 cities and of the Nation in specified two-year
periods.
IN'CBEASE IN NET GOVERNMENTAL COST PAYMENTS.
146 cities.
,YEAB.
Per
cent.
Amount.
$11,223,844
83,671,240
43,393,734
101,434,491
70,490,626
129,293,554
47,583,651
1917 over 1915
1915 over 1913
1913 over 1911
1911 over 1909
1909 over 1907
1907 over 1905
1905 over 1903
Nation.
1.1
9.2
5.6
13.3
10.2
23.0
9.3
Amount.
$1,358,097,042
61,214,129
57 75^ 619
31,555 949
134,8171517
42,3S3 255
79,782,048
per capita payments therefor is increasing much
faster for municipalities than for the National Govern
ment. Comparing the figures for the total costs in
1903 and 1915 it is found that those of the National
Government for all purposes increased from S7.91 U>
$10.52, or 33 per cent; while those of the 146 cities
increased from $24.64 to $34.53, or 40.1 per cent.
These figures disclose at once the greater relative
importance in normal times of the proper adminis
tration of city affairs and the necessity of such a
system of accounting and reporting as will best
assist in securing and .maintaining economy and
efficiency in city government. The necessity of such
accounting and reporting is much more pressing
in the case of cities than in that of the Nation, owing
to the greater relative per capita governmental costs
of the cities. Diagrams 3 and 4, which follow, present
graphically, for the specified years, the total and per
capita payments for all governmental costs by the
146 cities and by the Nation.
DIAGRAM 3.—NET GOVERNMENTAL COST PAYMENTS OP 146 CITIES
AND OP THE NATION FOR SPECIFIED YEARS: 1903-1917.
Per
cent.
WMXIONS.OF OOtLAft*
1800
I tOO
129.6
6.2
6.2
3.5
17.7
5.9
12 5
The population which bore the burden of national
governmental costs in 1917 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 1917 were one and
four-tenths times those of the National Government.
T a b l e IV
DIAGRAM 4.—PER CAPITA NET GOVERNMENTAL COST PAYMENTS
, OF 146 CITIES AND OF THE NATION FOR SPECIFIED YEARS:
1903-1917.
NET GOVERNMENTAL COST PAYMENTS.
J9IT
146 cities.
TEAR.
Total.
•
;
$1,007,290,346
996 061502
912,390,262
863,996,523
761562 037
691,071,411
581,772;857
514,189,206
Per
capita.
1915
Total.*
Per
capita.
533.26
31.53
32.46
32.25
30.33
29.91
29.57
24.64
92,405,932,009
1 0i7,834 967
936,620,838
923,862,219
897,306,270
762,488,753
720,105,498
640,323,450
523.40
10.52
10.15
9.89
9.89
8.72
8.55
7.91
l
AmountsfortlieNatIom,_
.
_.,_.,
r~,
for redaction of the public debt and the excess of national bank 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.
The table further shows that in times of peace the
relative burden of governmental costs as measured by
40944°-*fr
2
V//jSMZV//Ay/AY////M^
Nation.
1913
1917.
1915
1913
1911
1909
1907
1905
1903
17
Y///////jY/////f//Y//^^^^
Y///////jY///y/////y//////*Y///^^^^
1911 Y/////////////////:s//^^^
1909
1907
1905
1903
Y/////yyry7//////////////////Y^^
W////////////////////////J7^^^
y///////AY///////SY/#/^^^^
Y////////Y///////9S////?//^^^^
I
I I
| 4 « CITIE9
wmmmm
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 of financial problems
which grow out of the vast expenditures above noted.
NET INDEBTEDNESS.
Tablo V
Nation.
146 cities.
Per
capita.
Total.
$2,445,851,564
2,245,906,412
1,930,006,813
1 808 828,392
1 537,099,399
. 11291,878,759
1,119,345,755
933,004,632
1917..
1915..
1913..
1911..
1909..
1907..
1905..
1903..
980.75
77.86
69.28
67.52
61.21
56.04
50.94
44.71
Per
capita.
Total.
91,908,635,224
1,090,148,006
l',028,564,055
1015 784 338
1023 861,531
878 596,755
989,866,772
925,011,637
118.56
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 out
standing; and in the case of cities it is obtained by
deducting 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 ard by special
assessments and general property taxes levied s but
uncollected. So far as the figures fail to be com
parable, they slightly exaggerate the city debt,
owing to the fact that many cities have uncollected
taxes and cash on hand in excess 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.
The figures of Table V, like those of Table IV, for
1917, are rendered noncomparable for any ordinary
purpose because of the unusual increase in the debt
of the Nation, due to the. war in which it is now
engaged.
The statement which follows shows the increase and
per cent of increase in the indebtedness of the 146
cities and of the Nation for specified two-year periods.
Certain valuable conclusions can be drawn from the
figures of Table V for years prior to 1917, From 1903
to 1915 the net indebtedness of the Nation increased
by $165,136,369, or 17.9 per cent- The national popu
lation increased, however, during those years by a
greater percentage than the national debt, and hence
the relative burden of national indebtedness as repre
sented by the per capita indebtedness decreased from
$11.44 to $10.95, or 4.3 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 relatively,
than that of the Nation that at the close of the
fiscal year 1915 it exceeded the national debt by
$1,155,758,406, or 106 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 28,843,801, or 38.2 per cent, their net
indebtedness increased from $933,004,632 to $2,245,906,412, an addition of $1,312,901,780, or 140.7 per
cent as compared with an increase of only 17.9 per
cent in the national indebtedness* The greater burden
of municipal than of national indebtedness in normal
times such as prevailed from 1903 to 1915, as well as
the greater relative increase in that burden, is exhib
ited by the per capita debt of the cities, which
increased from $44.71 in 1903 to $77.86 in 1915, an
added burden of 74.1 per cent. It is to be noted that
the per capita indebtedness of these cities, which in
1903 wns three and nine-tenths times the correspond
ing per capita indebtedness of the Nation, had so
increased that in 1915 it was over seven times such
indebtedness. In 1916 the per capita indebtedness of
these cities was eight times that of the Nation. The
per capita net indebtedness of the 146 cities and of
the Nation are presented graphically in the diagram
which follows.
DIAGRAM 5.—PER CAPITA NET INDEBTEDNESS OF 146 CITIES
AND OP THE NATION FOR SPECIFIED YEARS: 1903-1917.
INCREASE IS INDEBTEDNESS.
TEAB.
Amount.
1917 over 1915
1915 over 1913
1913 over 1911
1911 over 1909
1909 over 1907
1907 over 1905.*
1995 Over 1903
Nation.
146 cities.
$199,945,152
295,899:599
141,178,421
271,728,993
242,220,640 .
175,533,004
186,34i;i23
i Decrease.
Per
cent.
8.9 1
15.2!
7.8
17.7
18.7
15.7
20.0
Amount.
$818,487,218
61,583,951
12,779,717
»8,077,193
145,264,776
l lli;270;017
64,855,135
Per
cent.
75.1
6.0
1.3
10.8
16.5
>11.2
7.0
CITIES HAVING A POPULATION OP OVER 30,000 m
1917.—In the general tables of this report, with the
exception of Tables 2 and 32, the 219 cities are
arranged in the order of their estimated population
and each is given a number corresponding to its posi-
Department of Commerce, Bureau of the Census,
40944"—18.
INTRODUCTION.
tion in the tables. For convenience in finding any
particular city, the following list has been prepared,
the cities being arranged alphabetically by states, and
City
number.
STATE A N D .CITY.
ALABAMA:
33
111
146
Birmingham
Mobile
Montgomery
CALIFORNIA:
Berkeley..
Fresno
Los Angeles
Oakland
Pasadena...
,
Sacramento
San Diego
San Francisco.....
San Jose
Stockton
COLORADO:
Colorado Springs..,
Denver
.
Pueblo
,
CONNECTICUT:
Bridgeport
Hartford
New Britain.:. —
New Haven
,
Stamford.
Waterbury
DELAWARE:
GEORGIA:
Atlanta
Augusta
Macon
Savannah
IDAHO:
109
184
10
30
134
98
122
12
166
188
Covington
Lexington....
Louisville....
Newport
MAINE:
Portland
200
24
120
;
Baltimore
Aurora
Chicago
Danville
Decatur...^....
East St. Louis.
Jeliet
Peoria
,
Quincy
,
Bockford
Springfield
48
57
121
39
211
,76
17
85
119
32
128
142
95
INDIANA:
Evansville
Fort Wayne..Indianapolis..
South Bend...
Terre Haute...
192
193
2
202
162
88
171
91
179
118
104
86
84
23
94
100
IOWA:
Cedar Rapids..
Council Bluffs.
Davenport....
Des Moines....
174
206
130
65
.
MASSACHUSETTS:
Boise
ILLINOIS:
131
92
115
158
28
204
16
189
102
MARYLAND:
Boston
Brockton
Brookline....
Cambridge—
Chelsea
Everett
FallKiver....
Fitchburg....
Haverhill.—
Holyoke
Lawrence
Lowell
Lynn
Maiden
New Bedford.
Newton
Kttsfield
Quincy
Salem
Somerville—
Springfield....
Taunton
Waltham
Worcester.....
MICHIGAN:
Bay City......
Detroit.
Flint
Grand Rapids.
Jackson
Kalamazoo....
Lansing
Saginaw
8
5
97
201
52
140
165
44
154
133
101
66
53
64
126
49
145
167
169
132
77
63
181
214
35
135
7
117
43
187
129
152
116
MINNESOTA:
Duluth
Minneapolis...
St. Paul
72
18
27
MISSOURI:
Joplin
Kansas City..
St. Joseph
St. Louis
Springfield....
196
21
79
4
159
MONTANA:
Butte
STATE A N D CITY.
city
number.
Lincoln
Omaha
NEW HAMPSHIRE:
Manchester
147
Atlantic City...
Bayonne
Camden
East Orange
Elizabeth
Eoboken
Jersey City
Newark
Orange
Passaic
Paterson
Perth Amboy...
Trenton
WestHoboken*.
80
112
93
61
151
75
82
20
15
197
89
42
156
56
150
NEW YORK:
Albany
Amsterdam....
Auburn
Binghamton
Buffalo
Elmira..........
Jamestown
Mount Vernon..
New Rochelle..
New York
Niagara Falls..
Poughkeepsie...
Rochester
Schenectady...
Syracuse..
Troy
,
TJtica...;......
Yonkers
161
219
208
OHIO:
Akron
Canton
Cincinnati
Cleveland
Columbus
Dayton
Hamilton
Lima
Lorain.
Sp „
'oledo.
Youngstown
Zanesville.
73
105
14
6
29
45
160
186
178
125
31
59
212
OKLAHOMA:
Muskogee
Oklahoma City.
Tulsa
143
70
207
OREGON:
Portland
22
PENNSYLVANIA:
Allentown
Altoona
Chester
Eaeton
Erie
Harrisburg
Johnstown
Lancaster
McKeesport
Newcastle
Norristown
Philadelphia
Pittsburgh
Reading
Scran ton
Wilkes-Barre
Williamsport
York
RHODE ISLAND:
Newport
Pawtucket
Providence
Woonsocket
62
177 SOUTH CAROLINA:
Charleston
173
Columbia
123
11 TENNESSEE:
Chattanooga
170
Knoxville
180
Memphis
176
Nashville
172
1 TEXAS:
Austin
175
Dallas
217
El Paso
25
Fort Worth
68
Galveston
37
Houston
81
San Antonio
76
Waco
67
NORTH CAROLINA:
Charlotte
Wilmington....
Winston-Salem.
6TATK A N D CITT.
PENNSYLVANIA—Conid.
139
34
NEW JERSEY:
LOUISIANA:
New Orleans..
Shreveport....
the number assigned to each being indicated* The
location of these cities is shown on the accompanying
map of the United States.
NEBRASKA:
163
113
183
KENTUCKY:
71
Wilmington.......
DISTRICT OF COLUMBIA:
Jacksonville
Tampa
Kansas City..,
Topeka
Wichita
114
Little Rock
Washington..
IOWA—Continued,
Dubuque
Sioux City....
Waterloo......
City
number.
KANSAS:
ARKANSAS:
FLORIDA:
STATE A N D CITY.
19
103
110
,
,
UTAH:
Ogden
Salt Lake City...,
VIRGINIA:
Lynchburg
Norfolk
Portsmouth
Richmond
Roanoke
;
WASHINGTON:
Bellingham
Everett
Seattle
Spokane
Tacoma
...
,..
WEST VIRGINIA:
Charleston...!
Huntington
Wheeling
WISCONSIN:
Kenosha
La Crosse
Madison
. Milwaukee
Oshkosh
Racine
Superior
METHODS EMPLOYED IN SECURING COMPARABILITY OP
STATISTICS.
ministration, and the methods employed in overcoming
them are briefly set forth in the following paragraphs*
As an aid in the proper use of the data presented in
this report^ the difficulties encountered in its prepara
tion, because of widely varying methods of fiscal ad
In some cities all local municipal powers and activities
are administered by a single governmental organi
zation, while in others those powers are distributed
DIFFERENCES IN GOVERNMENTAL ORGANIZATION.—
20
FINANCIAL STATISTICS OF CITIES.
' among a number of independent governmental bodies. f ACCOUNTING FOB ADMINISTBATIVE FUNDS.—Some
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 oxgani- 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 I 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 i 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 I expenses the amounts expended for the purposes of
of a city in which the governmental powers are con the trusts from moneys transferred from the trust
centrated in a single governmental body or corporation. I funds to the general treasury, and will be 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.
j fire insurance companies that ate appropriated by
CUSTODY AND EXPENDITURE OF 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 in
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, j 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 l
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 the 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
INTRODUCTION.
which they have accepted trusts, or as called for by I
constitutional or statutory provisions,, but the differ
ences in these conditions and provisions necessitate
the census treatment to secure comparable statements
of revenues and governmental costs.
ANTIQUATED AND DIVERSE METHODS OF CLASSIFY
ING REVENUES AND GOVERNMENTAL COSTS OR RE
CEIPTS AND PAYMENTS.—Many of the smaller and
some of the larger American cities have accounts that
were installed, before the business world generally
introduced revenue and expense accounts to measure
the results or outcome offinancialtransactions. These
accounts are what are known in the commercial world
as cash accounts, or accounts with cash receipts and
payments. They do not classify receipts with refer
ence to revenue; nor do they classify payments with
reference to governmental costs, or to the costs of
functional or departmental activities. Further, no
common classification has been adopted by the ma- f
jority of cities which have introduced so-called revenue
and expense accounts, or have begun to classify re
ceipts and payments with reference to revenue and
governmental costs. The Bureau of the Census
endeavors to overcome difficulties which result from
these conditions by having its agents reclassify, from
original vouchers, the revenues and governmental
costs, or receipts and payments of cities. Such a
reclassification, even though made by skilled account
ants with a large expenditure of clerical labor and
money, can not be the basis of as comparable statistics
as would result from the classification by intelligent
public officials at the time of the original audit. It
overcomes some, but not all, of the difficulties which
now exist. These difficulties will diminish as fast as
the cities here referred to can be brought to see the
wisdom of adopting a common and scientific classifi
cation of all revenues and governmental costs, or of
receipts and payments.
21
tion of revenue receipts and payments for expenses
based upon the printed reports of cities, some of which
collected state and county taxes while others did not,
would give rise to noncomparable statistics, the reve
nues and expenses of the cities of the first class being
exaggerated as compared with those of the second.
To secure comparability under the circumstances men
tioned, the Bureau of the Census treats receipts, and
payments of cities on account of the revenues of states
and counties as nonrevenue receipts and nongovern
mental cost payments, even though the local authori
ties have included them among revenue receipts and
payments for expenses.
EXCLUSIVE USE OF CASH ACCOUNTS BY CITY COMP
TROLLERS AND TREASURERS.—The accounts of those
officers exercising the functions of comptrollers or
treasurers necessarily constitute the basis of the census
municipal financial statistics. The use of these ac
counts gives rise to many difficulties which must be
overcome before the data therein can be embodied in
comparable statistics of governmental costs. Those
difficulties result from the use of accounts based upon
current payments, rather than upon current expenses.
In one class of cities the only books of account are
those of the treasurer or other officer having the cus
tody of municipal funds. In another class additional
books are kept by the comptroller, auditor, or other
official exercising the duties of comptroller or auditor.
In a city of the latter class the books of the comptroller
are in some respects similar to those of the treasurer
and serve as a check upon his accounts and transac
tions, as well as upon those of the departmental
officials who immediately direct the expenditure of
moneys appropriated to public uses. The treasurer's
accounts record the flow of cash into and out of the
treasury. The accounts of the comptroller are for
most cities records of cash received by the treasurer
and of warrants or orders drawn upon him in settle
COLLECTION OF STATE AND COUNTY SEVENTIES 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 oily 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- | revenues, expenses, interest, and outlays, and the
22
FINANCIAL STATISTTCS OF CITIES.
treasurer's accounts with receipts and payments. I transactions as the Bureau of the Census endeavors to
Comparison can be made, however, between the total present can best be compiled.
3. In a city where neither the treasurer nor comp
of the comptroller's accounts with claims accrued or
bills audited, or of his accounts with warrants or troller classifies revenues or receipts, and governmental
orders drawn, and the total of the treasurer's accounts costs or payments, in sufficient detail, and the census
agent classifying the same is compelled to depend
with warrants or orders paid.
principally
upon the original vouchers of expenditures,
Detailed comparisons between the cash accounts
he
can
find
such vouchers only in the office of the
of a comptroller and treasurer can be made in each
comptroller
or
auditor.
of the cases mentioned in the preceding paragraphs
Although the accounts of the one or more comp
only to the extent that the two officials classify mu
nicipal transactions in the same way. The methods trollers or auditors of a city are used by the Bureau of
adopted by the Bureau of the Census for overcoming the Census as a basis of the financial statistics of the
the difficulties arising in the compilation of detailed city, truly comparable statistics of its governmental
and comparable statistics of governmental costs from costs for a givenfiscalperiod, as well as statistics of its
the existing and widely differing accounts of local revenue receipts, of its receipts and payments on debt
and agency accounts, and of its assets and liabilities
comptrollers and treasurers are as follows:
For a city in which there is no comptroller, auditor, at the beginning and close of thefiscalyear, are secured
or other official performing the functions usually by a combination of (1) the comptroller's statement of
assigned to the city comptroller, the Bureau of the warrants or orders drawn or bills audited and judg
Census bases its municipal financial statistics upon ments registered during or for thefiscalyear; (2) state
the accounting records of the treasurer or treasurers ments of the warrants or orders drawn or claims
of the one or more governmental units and of others audited and judgments registered during or for the
having the custody of the city money, and makes fiscal year but remaining unpaid at its close, and of the
such reclassification of the receipts according to revenue warrants, orders, or audits and judgments of previous
and of payments according to governmental costs as years paid during the year, such statements being
may be necessary.
compiled by comparing the accounts of the comp
For a city in which there is a comptroller or other troller and treasurer; and (3) the treasurer's statement
official performing the duties of a comptroller, the of cash receipts and payments during the year and of
census statistics, for the reasons which follow, are assets on hand at the beginning and close of the year.
based upon the accounting records of such officer
By obtaining a statement for each city, as above
with such reclassification according to revenue and described, the Bureau of the Census secures as accurate
governmental costs as may be necessary, and the and comparable statistics of governmental costs as is
records of the treasurer are used as merely auxiliary feasible, based almost wholly on "cash" accounts. In
thereto.
addition, the methods above described make possible
1. In most cities some of the warrants or audits the compiling of other comparable statistics, of which
issued or recorded in or for a given fiscal period are mention was made in the opening paragraph.
not paid until a subsequent period. For such a city
LACK OF PROPER ACCOUNTS WITH MATERIALS AND
the warrants, orders, or audits recorded in. the comp SUPPLIES.—Not infrequently in a city without an
troller's or auditor's books for a given fiscal period organized bureau of supplies and supply accounts, the
represent for that period more nearly than do the several departments use their unexpended appro
payments recorded in the books of the treasurer the priations toward the close of the year in purchasing
current costs of government, the presentation of supplies to be used in the succeeding year. In such a
which constitutes the most important object of the city the materials and supplies thus purchased in one
census -statistics of financial transactions, and hence year are seldom the same in quantity or cost as those
are of greater value for statistics showing the total purchased in the year preceding or succeeding, and
costs of operating individual departments and offices, hence the costs of the various subdivisions of the
or of acquiring, and constructing the several classes service are made to appear to vary much more than
of property and public improvements, and the unit they actually do; and the statement of expenses or
costs of services rendered or improvements constructed outlays, whether recorded in cash accounts or expense
or acquired.
and outlay accounts, do not represent the actual cur
2. The treasurer's books, in a city having a comp rent costs. This: difficulty can not be overcome by
troller as well as a treasurer, do not ordinarily show the Bureau of the Census. A few cities are beginning
payments classified by division and subdivision of to appreciate this fact and are establishing bureaus
governmental service and by object, as the books of which make all purchases, charging them to an asset
the comptroller or auditor classify the governmental supply account, and issue supplies to departments as
costs or payments, and it is from exhibits of govern required for immediate use. The establishment of such
mental costs or payments so classified that such bureaus of supplies and the employment of such
significant and comparable, statistics of financial I 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
23
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
the 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
I account. For a city whose accounts with one of these
FINANCIAL STATISTICS OF CITIES.
enterprises show no cost of the services rendered and
utilities furnished the various branches of the govern
mental service, the Bureau of the Census secures esti
mates of the value of these services, utilities, and
materials, and employs these estimates in preparing
the second side of the exhibit mentioned; To the
extent that the local statement of expenses of oper
ating the electric light system includes all costs for
furnishing light, the resulting statistics are true state
ments of the cost of public light and are comparable
with those of other cities; and to the extent that the
local statement takes account of only a part of the
costs of furnishing light the statistics are inaccurate
and thefiguresof the several cities are noncomparable.
Inaccurate statements of governmental costs are
found in the reports of all cities with public service
enterprises, such as water supply and gas supply sys
tems, in which no account is taken of the value of the
public utilities furnished other departments by such
systems. These inaccurate statements can not give
rise to statistics that are comparable, any more than
accounts of institutions and parks in the case of cities
such as those referred to on a preceding page. The
inaccurate statements could be corrected by the
Bureau of the Census and the basis laid for comparable
statistics in the case of these public service enterprises
if the data were available for correct estimates. But
such data are entirely wanting except in the case of a
few cities in which the officials in charge of the water
supply systems have prepared estimates of the value
of the water furnished, and such estimates are included
in the departmental reports, though not in the comp
trollers' or treasurers' accounts and reports.
It should be stated in this connection that neither in
the case of these estimates nor in that of the credits
which are included in the accounts of a city comptroller
of actual payments by a city for water furnished by the
'Water supply system to other branches of the city
government is there any great accuracy or compara
bility, owing to the lack of a well-accepted basis for
assigning values to the water furnished by privately
owned and municipally owned water supply systems
to the departments and offices. The same lack of a
basis affects the statistics of all other public utility
enterprises operated by cities, and this lack will con
tinue to make difficult the preparation of accurate and
comparable statements of the cost of water and other
utilities furnished by public service enterprises to fire
departments and other departments until, as a result
of general discussion and investigation of the subject,
an approximately correct value can be assigned to the
utilities furnished.
Other difficulties in the way of comparable statistics
of public service enterprises exist by reason of the fact
that in the case of many of them the cost of making
out bills and collecting revenue is included with the
cost of collecting revenue other than of these enter
prises, and there is no basis in city accounts for com
paring .the expenses for conducting a municipally
owned enterprise, whose employees make out and
collect all their bills, with those of a similar enterprise
whose bills are made out and collected by some one of
the generalfinancialofficers of the city. The Bureau
of the Census has formulated no method by which it is
able to overcome the difficulties here mentioned, and
to the extent of the inaccuracy of local accounts here
described the resulting statistics fail to be strictly
comparable as between the several cities.
L A C E O P ACCOtJNTiNG F O R D E P R E C I A T I O N . — W i t h a
few exceptions cities do not include depredation among
their expenses, nor do they make other adequate pro
vision for it in their accounts. As a result, the reporta
of all cities exaggerate their outlays or expenditures for
additions to their permanent properties and public
improvements and understate their current expenses.
These exaggerations and understatements can not be
overcome by the Bureau of the Census in its efforts ta
compile accurate statistics of governmental costs. A
beginning toward correcting this inaccuracy has, how
ever, been made by the few cities whioh in the case of
their municipal service enterprises prepare statements
of depreciation as the basis of showing the costs of the
services furnished and the extent to which the enter
prises are actually self-supporting. So far as these
statements of depredation have been prepared in any
form by cities with reference to these enterprises, they
are included by the Bureau of the Census in its statistics
of governmental costs.
The methods employed by the Bureau of the Census
in reporting the local expenses of a municipal or public
service enterprise is to deduct the amount so reported,
from the outlay payments for the enterprise so.
affected, when possible; otherwise,"from the aggregates
payments of the city for outlays.
FATJLTT ACCOUNTING FOR INTEREST CHARGEABLE:
of the public improve
ments of cities require several years for their comple
tion, and the cities receive no benefit from their use.
until completed. These improvements are con
structed from the proceeds of bond sales, and the cities
pay interest during the construction period. In com
mercial accounting, interest so paid is always charged
to the account of outlay or capital expenditure, and
interest is charged as a current cost only after the.
property constructed comes into service. Only a few
cities in the United States recognize this principle of
good commercial accounting, and the Bureau of the
Census is able to present only for such cities true,
statements of the costs of public improvements, and
also to show the total interest for the use of credit
capital.
Cities lighting the streets, parks, and buildings with
municipally operated electric light plants do not show
by their accounts or statements of lighting the trua
costs of that service, unless they take into account the
interest on the value of their plants as well as the
AS OUTLAY OR EXPENSE.—Many
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 CLAIMS AFTER THE CLOSE OP THE TEAR 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 seeming uniform accounts and the Bureau of the
year open for a limited period of time, ^s 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 the fisoal year 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
INTRODUCTION 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
STATE SUPERVISION OF MUNICIPAL ACCOUNTS AS A with the data required for forming an intelligent
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 I increased.
FINANCIAL STAT!ISTIGS OF CITIES.
26
ACCOUNTING 'TERMINOLOGY.
ministered with economy or wastefulness, or with
efficiency or inefficiency, and may result in an increase
ACCOUNTS.—Accounts are systematic statements of or decrease in the interest of its proprietors, the 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 Tiave increased or decreased; (&)
and ownership of articles of wealth or value. Its func I 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; (e) 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 the admin
administration.
istration of such programs.
MUNICIPAL ACCOUNTING,—Municipal accounting is
CLASSIFICATION OF 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 be 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 transac
chief differences being (1) those which are caused by
tions for specified periods of time called "fiscal
the special limitations placed upon the administrative
1
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 reference 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
adopted,
with
each
term
so defined as fully to differen
made in accordance with the limitations imposed by
tiate
the
data
of
the
two
classes
and to show their rela
legislative authority. Again, municipalities being
tion
to
the
subjects
of
information,
which are spe
Tnaintained to provide their proprietors, or the urban
cifically
required
in
municipal
accounting
as compared
communities to which they relate, at community ex
with
those
needed
in
private
accounting.
Such a ter
pense with certain services and with public facilities,
minology,
with
definitions,
is
presented
on
the pages
conveniences, and funds required for rendering those
which
follow.
In
its
presentation
first
consideration
is
services, while private enterprises are operated to earn
given
to
the
terms
required
for
use
in
the
preparation
for their proprietors and stockholders income or profit,
municipal accounting must show how municipalities of accurate and complete summaries of the municipal
have expended money for municipal purposes, and how business transactions authorized by appropriation acts
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 I MUNICIPAL FINANCIAL PROGRAMS.—The authority of
reference to which municipal and private accounting I 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 emmunicipal accounting that the principles and methods I 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 I granted or made applicable for a given city for a speciACCOUNTS AND ACCOUNTING.
ACCOUNTING TERMINOLOGY.
fied year constitutes its municipal financial program I
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- I
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 its financial program 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 APPROPRIATION ENCUMBRANCES, .EXPEN
DITURES, REVENUES, AND BORROWINGS.
MUNICIPAL APPROPRIATION ENCUMBRANCES.—The
term "municipal appropriation encumbrances" 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
expenditures for accumulation of special funds. When
classified with reference to the authorizations of
appropriation acts they are here referred to as budget
expenditures and nonbudget expenditures.
MUNICIPAL GOVERNMENTAL COSTS.—The term "ex
penditures for municipal governmental costs," or,
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."
CLASSES OF MUNICIPAL EXPENSES.—Municipal ex
penses may be classified as governmental, commer
cial, and trust expenses.
Municipal governmental expenses is the designa
tion applied to the costs of maintaining municipal
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 citiea
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 becoming veryacts of municipal employees, and all municipal losses general and will necessitate an addition in the 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) tho expenses of municipalities for oper In such a division would be 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 the
purposes and uses.
text relating thereto.
CLASSIFICATION OP EXPENSES FOR MUNICIPAL STA
MUNICIPAL INTEREST.—1Municipal 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, OIL
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; EL 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; VEL 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 them. 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/1 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.
MUNICIPAL EXPENSE LEDGER ADJUSTMENTS.—Mu
nicipal expense ledger adjustments include the debit
and credit entries in ledger balancing accounts that,
like expenses, represent decreases in municipal assets
that are not accompanied with decreases in municipal
liabilities, or represent increases in municipal liabilities
that are not accompanied with increases in municipal
assets, or at least are not so shown in the accounts. Of
these ledger adjustments special attention is here called
to discounts allowed on original sales of city debt obli
gations, and premiums paid on such obligations pur
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 balanoing 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 FOR AMORTIZATION OF
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" 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 municipal
revenue expenditures, municipal special assessment
expenditures, and municipal bond expenditures.
These classes of expenditures are described in the
paragraphs which follow.
Municipal revenue expenditures or charges are the
budget expenditures of municipalities that by the
terms of appropriation acts and other legislation are
paid or payable from ordinary revenues.
Municipal special assessment expenditures or charges
are the budget expenditures of municipalities that are
met from special assessments or from bonds or certifi-
SO
F I N A N C I A L S T A T 3TICS O F C I T I E S .
cates of indebtedness that are ultimately to be re
deemed from special assessments.
Municipal hond expenditures or charges are the
budget expenditures of municipalities that are financed
or are to be financed by the issue of long-term bond
issues other than special assessment certificates.
MUNICIPAL NONBUDGET EXPENDITURES.—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
TUBES.—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 weal£h 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 REVENUES REFERRED 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 here 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 REVENUES FOR 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, 9, 10, and 11, and are
also classified by division of the city government for
which they are 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 are
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 the 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 ' 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 public finance differentiated 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 OP 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
iind 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 io 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 state
of Ohio, which collects a "liquor tax" from those en
gaged in the business of selling intoxicating liquors.
The constitution of that state 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 compulsory 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; (6) 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 (6) 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), (6), (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 (b), or as in (c) or (d).
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 rep6rt the revenues tabulated as taxes, in
addition to being classified as above 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.
PROPERTY TAXES.—Property taxes are 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 the 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 the 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. Re
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 of fhe 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 of the general property
tax. A general or special levy which is applicable for
a specified purpose is further designated as a specific
levy of the 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.
33
of both corporate stock and indebtedness, or by any license business taxes are business taxes exacted without
other method than on the basis of the valuation of all the issuance of a license. License and nonlicense
property of the corporation; taxes upon savings banks business taxes are in this report tabulated under three
and kindred corporations, which are levied in propor headings: "Taxes on liquor traffic," "Taxes other than
tion to a certain specified portion of deposits, as their on liquor traffic collected without issue of license/1 and
excess above the value of specified investments; and "Taxes other than on liquor traffic collected with issue
taxes upon life insurance corporations assessed upon of license."
the basis of the valuations of their policies. Special
NONBUSINESS LICENSE TAXES.—Nonbusiness license
property taxes also include all taxes levied upon mort taxes are taxes other than upon business that are
gages at the time of their execution or entry of public exacted primarily for purposes of regulation, and are
record (as in New York), and taxes on investments, collected in connection with the issue of so-called
choses in action, bonds and notes for specified periods licenses or permits, and are always levied with refer
of time (as in Connecticut), and on corporation bonds ence to measurable or assumed measurable benefits
held by residents (as in Pennsylvania), and all specific conferred upon or enjoyed by the taxpayers. The
taxes upon property, as taxes upon land in specified receipts from these taxes are segregated for the purpose
amount per acre, taxes upon horses, mules, and other of this report into three classes, and are tabulated in
animals in specified amount per head, or taxes upon Table 7 as taxes paid by persons granted (1) dog
grain in specified amount per bushel. The greater licenses, (2) general licenses, and (3) permits.
portion of the taxes here tabulated as "Special prop
In thefirstclass, license taxes on dogs, are included all
erty taxes" are taxes exacted from corporations and taxes which are collected from the owners of dogs in
could with propriety be called "Property taxes of connection with the issue of licenses or permits to keep
corporations."
. such animals for a specified period of time, generally
POLL OR PERSONAL TAXES.—Under the term "poll or a year.
In the second class, general license taxes, are tabu
personal taxes," the Bureau of the Census includes all
exactions by the government from private individuals lated all nonbusiness license taxes, that are collected
which are levied without regard to the property or in in connection with the issuance of licenses or permits
come of the taxpayer. These taxes comprise (1) all other than for keeping dogs, which are granted for a
so-called poll or capitation taxes, whether levied in specified period of time, as a year, month, or day.
specified amounts upon all males of specified ages, or Among taxes of this kind are those collected from
levied as quasi property taxes based upon an arbitrary persons keeping vehicles, as automobiles, bicycles, etc.,
valuation of polls; (2) all so-called poll taxes graded irrespective of whether these vehicles are used for
in amounts according to occupations; and (3) all business or pleasure.
exactions of personal service, as work upon highways
In the third class, permit taxes, are included all
or elsewhere, whether classed in local statutes as taxes nonbusiness taxes that are collected in connection
or otherwise. Poll or personal taxes graded according with the issue of so-called licenses or permits which
to occupation may, with propriety, be called "occupa are granted for some specified act or transaction, as
tion poll taxes." These are to be distinguished from marriage licenses or permits, and departmental per
business taxes, since they are primarily levied upon mits, such as those authorizing the connecting of houses
persons and not upon the business or business activity with sewers and water pipes. It should be noted in
from which the taxpayer secures an income.
this connection, however, that nonbusiness license
BUSINESS TAXES.—Business taxes are taxes upon taxes collected by public service enterprises in con
business and business activities exacted from persons nection with the issue of permits by them are in
natural and corporate (1) in proportion to the volume cluded for accounting purposes with revenue receipts
of their business, (2) by reason of the business in from those enterprises, although, like other revenue
which they are engaged, or (3) by reason of some busi obtained in connection with the issue of permits, they
ness activity which constitutes a part of their business. are permit taxes.
Business taxes as here defined may be levied with or
SPECIAL ASSESSMENTS.—Special assessments are
without reference to measurable or assumed measur general proportional contributions of wealth levied
able benefits conferred or enjoyed by the taxpayers, against land and collected from its owners and occuor special expenses imposed by them upon the govern I pants to defray the costs of specified public improvement. Classified with reference to the issuance of a I ments made, or of specified public services under
license or permit at the time of their collection, these taken, in the interest of the general public. Special
taxes fall into two classes called license and non- assessments, like taxes, are levied and collected under
license business taxes.
the sovereign powers of the state, generally called
License business taxes are taxes exacted in connec taxing and police powers, but under very different
tion with the issue of a written instrument called a conditions and subject to the application of widely
license or permit, which authorizes the licensee to engage different principles, as may be noted from the followin some specified business or business activity. Non- I ing comparisons based upon court decisions:
40944°—18
3
34
FINANCIAL STATISTICS OF CITIES.
1. Taxes upon property are 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 the 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 inflioting punishment as
penalties for violation of law, whileforfeits are amounts
accruing to governments in accordance with the terms
of contracts as penalties for nonobservanoe of such
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 fine 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 contracts*
Receipts from fines, like receipts from taxes, are
what writers on public finance call "compulsory reve
nues," while those from commercial forfeits belong to
the class called "contractual." It should be noted in
this connection that the revenues on account of the
liquor traffic in Ohio which are collected under what
is known as a "liquor tax " law, which imposes 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 whose 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 are
granted subject to the formal compliance by the re
cipient with certain prescribed conditions, while 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~ I 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, tinder 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
petitioner reimburses the city wholly or in part for the
these meanings, inherited from the Middle Ages.
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.
Tolls 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.
is identical, as has been pointed out, with the primary
Bates is the generic designation generally applied to
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 I 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 occu
work 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.
ployees for the benefit of a particular individual, and
HIGHWAY PRIVILEGE DUES.—Highway privilege dues
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 public 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 j the public 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 public improvement or service which is levied I granted for which these dues are received are privileges
86
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 aro called licenses, and others axe 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 caYLo&franchises. They differ from the privileges Funded borrowings axe 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 tho 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 axe 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 FUND 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," 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 carry on their business. The privi the earnings of the funds so added, are here 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. The same
aro by some writers referred to as "operating fran term is applied to the additions made 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," 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 the 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," 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 TERMINOLOGY.
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
37
revenues, and payments with reference to governmental 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 REVENUE 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 counterbalancing
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 RECEIPTS.—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 given fiscal year
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 inoreased 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."
receipts and municipal payments are the receipts and
MUNICIPAL GOVERNMENTAL COST PAYMENTS.—The
payments recorded in the accounts of cities and other
j term "municipal governmental cost payments" is
municipalities.
PRIMARY CLASSIFICATION OP MUNICIPAL RECEIPTS here applied to the payments of cities and other mu
AND PAYMENTS.—The primary classification of munic nicipalities for their governmental costs, or for their
ipal receipts and payments made use of in this report expenses, interest, and outlays, less amounts which
is one which segregates receipts with reference to I have been returned or are to be returned by reawn
38
ISTICS OF CITIES.
FINANCIAL STAT]
of error or otherwise. The amounts so returned or I 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 PAYMENTS.—The segregation
ceipts are in this report called counterbalandng pay of municipal receipts into revenue and nonrevenue
ments and receipts. The municipal governmental cost receipts and the segregation of municipal payments
payments of a given fiscal year 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.
the amounts'recorded in the same accounts as paid j
SECONDARY CLASSIFICATION OF MUNICIPAL RECEIPTS
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 "receipts from the public" and "transfer receipts,"
to the excess of the value of materials and supplies and the payments into "payments to the 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 j their governmental uses and purposes, and (2) for the
payments are made without the issue of a warrant or I 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 ike public for a givenfiscalyear included in
ments" 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 are recorded
tics of governmental cost payments, omits from the in the so-called cash accounts of the officers of the
so-called governmental cost payments of this report j various divisions of the government of the 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 the
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 omits."
MUNICIPAL PAYMENTS TO THE PUBLIC—Municipal
MUNICIPAL NONGOVERNMENTAL COST PAYMENTS.—
The term "municipal nongovernmental cost pay
ments" is here applied to all payments of cities and
other municipalities other than municipal govern
mental cost payments as previously described. The
municipal nongovernmental cost payments of a given
fiscal year included in the census financial statistics
comprise all cash or warrant payments recorded dur
ing the year in the accounts of municipalities for (1)
the purchase of investments; (2) the purchase of sup
plies in excess of those used or sold; (3) the final cash
payment of municipal debt obligations in the form of
bonds, notes, warrants, and audited claims; and (4)
counterbalancing payments such as those described I
payments to the public comprise the payments by
cities and other municipalities to private persons and
corporations and to other civil divisions of cash er of
warrants, orders, bonds, notes, judgments, and other
bills payable in settlement or adjustment of claims
against or in final satisfaction of the debt obligations
of the municipalities or of any of the divisions of their
governments, or for their use or benefit. The mu
nicipal payments to the public for a given fiscal year
included in the census statistics comprise (1) cash
paid during the year to private persons and corpo
rations and to other civil divisions in settlement of
claims against the municipality or one of the divisions
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 the 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 given fiscal year
included in the census statistics comprise all such re
ceipts as those 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; of 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 the 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 been
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
I into those designated as general, service, interest;
40
FINANCIAL STAT 3TICS 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 dependence 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 divisions, 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 word jftm<fo 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 beoks 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 ' ^ERMINOLOGY.
41
Municipal highway improvements is the designation ciently trustworthy to warrant publication, and this
used in speaking of the structures and other improve • extension of census statistics of assets, properties, and
ments upon the land belonging to cities and other public improvements is therefore deferred until ap
municipalities which are employed for highway pur proximately correct statements of these values shall
poses, including pavements, sidewalks, curbs, bridges, have been prepared by the cities.
tunnels, grades, and fills for highway purposes, but
DEBTS OR DEBT LIABILITIES.—In the accounts of
not structures for public service enterprises, such as private individuals and corporations, and also in those
railroads, street railways, and revenue-earning canals. of governments, the most important items listed in
Under the designation municipal sewers are included balance sheets under the term "liabilities" are debts
not only the structures bearing that name, but all or debt liabilities. The debts of private individuals,
structures, such as manholes and catch basins, form corporations, and governments are separable into
ing parts of sewer systems, and also all drainage those called "contract" and "fiduciary," according
canals and open drains. Under the designation other as they are founded on or arise from simple contract,
municipal public improvements the Bureau of the or from some trust or confidence imposed upon the
Census would include such public structures as retain debtor. The greater portion of debts arise from con
ing walls, unproductive docks and wharves, and tract, and call for no special explanation or discussion
unproductive waterways.
in this connection. The character of those created by
ACCOUNTS WITH ASSETS, PROPERTIES, 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 sueh 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 charitable 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 quasi 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 nonmunicipdl 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 STAT][STICS OF CITIES.
ties owe to their funds, departments, or enterprises,
or which one of their funds, departments, or enter
prises owes or is under obligation to pay to another;
(2) debts and debt liabilities which under specified
circumstances or subject to specified conditions
municipalities may be called upon to pay, deliver, or
render in the future, but for the payment, delivery, or
MUNICIPAL DEBTS OB 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 polities 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 1 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
of special assessments that have been levied
current tax levy are called revenue bonds, anticipation proceeds
j
and
collected
or are to be collected. The current
tax bonds, anticipation tax warrants, warrants, and kin
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. *
j 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 j 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- j 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.
j which no assets other than those of sinking funds have
The actual debts or debt liabilities of municipalities j been specifically provided or appropriated. Govern
are the amounts of money or of property, or services j 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.
assumed by municipalities for objects and purposes for I
which the municipality has authority to make appro
priations are here called public trusts for municipal
uses. The obligations created by accepting these trusts
should be shown in balance sheets after the title "Keserves," the definition of which is given later under
"Municipal proprietary interests."
ACCOUNTING TERMINOLOGY.
Thefloatingdebts orfloatingdebt liabilities of munici
palities are those debts or debt obligations of cities
and other municipalities for the payment of which
there is no cash in the treasury, or other assets speci
fically provided and available for meeting them when
due. Under this heading the Bureau of the Census
has tabulated for this report (1) all debts evidenced
by special assessment certificates, revenue bonds, war
rants, and accounts payable that have been incurred
in excess of the amounts received or receivable on
account of the levies of special assessments and general
property taxes provided for redeeming them; (2) all
debts evidenced by special assessment bonds to be
redeemed from the levies of a succeeding year; (3) all
debts evidenced by short-term bonds to be redeemed
from the proceeds of long-term debt obligations; (4)
all judgments outstanding; (5) all indebtedness to
public trust funds not evidenced by formal bonds or
certificates of indebtedness; (6) all mortgages; (7) all
liabilities growing out of the relation of agent and
principal or the acceptance of private trusts where no
assets to meet them are in the treasury; and (8) all
debts or debt liabilities which have a number of years
to run and which are not evidenced by bonds or
certificates of Indebtedness.
GROSS AND NET DEBTS.—The term, gross debt or
gross indebtedness is employed in this report as the
designation of the aggregate of all outstanding obliga
tions, including current, funded, andfloatingindebted
ness; and the term net debt or net indebtedness is used
as the designation of the gross debt less the assets
specifically appropriated for meeting them. The
amount of that indebtedness as shown for the indi
vidual cities included in this report is computed in
•each case by subtracting from the total funded and
floating debt the amount of all sinking fund assets
less those provided for the payment of special assess
ment debt. It is assumed that the current debt is
balanced by the current assets. The method of com
puting net debt or net indebtedness secures only
43
approximately correct statements, owing to the fact
that the current assets are not always identical with
current debts; but until cities generally provide more
accurate statements of the value of such current assets
as uncollected taxes and uncollected special assess
ments, no more accurate or comparable figures of net
indebtedness are practicable for all cities.
MUNICIPAL
PROPRIETARY
INTERESTS.—Municipal
proprietary interests is the designation here applied
to the excess of the value of municipal assets, proper
ties, and public improvements over the amount of
the municipal indebtedness. This excess, having all
been obtained from revenue, may with propriety be
spoken of as municipal revenue accumulations. Muni
cipal proprietary interests, or revenue accumulations,
are of two distinct kinds—the reserved and the free
or unreserved.
Municipal reserves is the designation given by ac
countants to the reserved proprietary interest of munidpdlities. These reserves are of several distinct
classes, each bearing a descriptive designation. The
most important of these classes are (1) sinking fund
reserves, or proprietary interests which represent as
sets that have been set aside or reserved for the
final amortization of debts; (2) public trust reserves,
or proprietary interests which represent (a) assets that
have been received and must be expended for speci
fied purposes or the income of which must be so ex
pended, or (6) real property that has been acquired
under conditions that require its continual future use
for specified purposes; (3) appropriation reserves or
budget reserves, or proprietary interests that represent
assets that must be expended for the purposes stated
in appropriation acts; and (4) reserves for contingen
cies, or proprietary interests which represent assets
that have been set aside in special funds, or otherwise
appropriated, to meet specified future contingencies,
such as losses by fire, bad debts, bad investments, or
depreciation.
DESCRIPTION OF GENERAL TABLES.
NUMBER AND CHARACT]ER OF GENERAL TABLES.
The statistics of this report relate to 216 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 219
places covered by this report no statistics have
previously been included in this series of census reports
for Tulsa, Okla., Stamford, Conn., Charleston, W. Va.,
Poughkeepsie, N. Y., Newport, R. I., and Wilmington,
N. C, each of which had an estimated population of
less than 30,000 at the middle of the fiscal year 1916,
but more than 30,000 at the middle of the fiscal year
1917.
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 receipts
and payments. Table 3 is a summary of all receipts
classified as revenue andnonrevenue and of allpayments
classified as governmental cost and nongovernmental
cost. It also contains a statement of the cash bal
ances 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 comparisons 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, in
clusive, 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 thefiscalyear of every
division and fund of the government of the cities cov
ered by the report, and also the revenue and nonrevenue receipts and the governmental cost and non
governmental cost payments of these divisions and
funds and their cash balances at the beginning and close
of the year. .Tables 24 and 25 contain supplemental
(44)
statistics of receipts and payments of sinking and pub
lic 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 the assessed valuation
of property subject to taxation and of amounts and
rates of tax levies.
GROUPS OP CITIES.—The statistical data presented
in this report are arranged infiveprincipal groups, for
each of which, as well as for the entire 219 cities, totals
are given. Group I includes cities having a population
of 500,000 and over; Group II, cities having a popula
tion of 300,000 and less than 500,000; Group III,
cities having a population of 100,000 and less than
300,000; Group IV, cities having a population 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 the estimated
population of the city as of the middle of the 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 216 of the 219 municipalities covered by
this report the years in which they were organized as
cities. In the same column are given for West Ho
boken, N. J., and Brookline, Mass., the years in which,
they were organized as towns, and for Nomstown,
Fa., the year in which it was organized as a borough.
Population.—In Table 1 are shown for each of the
municipalities covered by the report its estimated
population as of the middle of the fiscal year 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 1917, in
the case of cities which have the same territorial area
as in 1900, are 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
tion of the annexed or detached territory has been
taken into consideration. The table gives, also, tho
medial dates as of which the population estimates are
made.
DESCRIPTION OF GENERAL TABLES.
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, 1916. The area given under this heading is
subdivided whenever possible into land area and
water area. The area of Pittsburgh as given in 1916
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.
LEGISLATIVE BODY.
Two houses:
• Upper
45
Elected Elected
bvall
by
methods.! wards. 1
Elected
Elected by
wards
at
and at
large.
large.
104
43
12
44
24
24
17
23
4
3
1
i In New York, N. Y., and Indianapolis, Ind., the term "districts" is used in
stead of "wards."
Federal plan.—The modern movement toward al
teration 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 than to
Data included in table.—Table 2 presents data re the adoption of the more usual commission form. An
lating to the organization of the cities covered by this example of such modification is found in the Ohio law
report at the close of the fiscal year 1917. It shows of May 6, 1913, which provides for a plan of govern
for each city the number of members and character ment, known as the "federal plan," in which the only
of its legislative body, however organized or desig elective officers are the mayor and members of the
nated, the terms of office and salaries of its legislative council, each councilman to be elected from a separate
and general executive officers, and whether these execu ward. The city of Cleveland has adopted a charter
embodying this form of government, which became
tive officers are elected or appointed.
Descriptive terms used.—In referring to cities with operative on January 1, 1914. The mayor has power
governments of the type which prevailed in the average to appoint and remove directors of all departments and
American* city prior to 1900 this report uses the ge the officers and members of commissions not included
neric designation cities governed by mayor and council. within regular departments. The deparmtente as
Cities with governments such as in the last decade established by the charter are as follows: (1) Depart
have come to be spoken of as the "commission form" ment of law, (2) department of public service, (3) de
or "commission-manager plan" are here designated partment of public welfare, (4) department of public
as cities governed by commission or cities governed bysafety, (5) department of finance, and (6) department
commissionHnanager plan. The use of these terms of public utilities. The mayor and the directors of the
as above defined should not, however, be allowed to several departments constitute a board of. control.
obscure the fact that cities governed by commissions The council may by ordinance, with the concurrence of
or those under the commission-manager plan may have the board of control, discontinue any department or
city "councils," and that cities governed by commis division established by the charter, create new or ad
sions generally give to the chief commissioner the title ditional departments or divisions, and determine,
combine, and distribute the functions and duties of
of "mayor."
(Mies governed by mayor and council.—For a city departments and divisions; but the department of
governed by mayor and council Table 2 shows whether public utilities can not be so discontinued. Toledo,
its legislative body consists of one or two chambers. Ohio, has adopted the federal plan and Columbus,
For cities with a bicameral legislative body the terms Ohio, is reported to have adopted a modification of
"upper house" and "lower house" as employed in that plan.
Cities governed by commission.—The term "commis
Table 2 are arbitrarily applied, the forme'r to the
sion
form of government" is a generic one now em
chamber having the smaller membership and the
ployed
in referring to the government of cities admin
latter to that having the larger membership. The
istered
by a small number of officials exercising both
designations of the members of the legislative body
legislative
and executive authority.
usually adopted by such cities are "aldermen" and
Washington, D. C, was the first city in the United
"coundlmen," but there is utter lack of uniformity in
their use. The term designating a member of the States to be governed for any number of years by a
upper house in one city may be applied to a member commission, coming under that form of government
of the lower house in another city. Table 2 also gives by the terms of an act of Congress that became effec
the number, term of office, method of election, and tive June 11, 1878. The application of this form of
salaries of the members of the legislative body of each government to the Capital of the United States grew
city. The following statement shows, for the 128 cities out of the relation of the National Government to this
which have this form of government, the number in particular city, and the city was not considered as an
which the aldermen or councilmen were elected by example to other municipalities with reference to its
form of government.
wards, at large, and by both methods.
FINANCIAL STATISTICS OF CITIES.
46
The great need of improving the sanitary condition under this form of government was such that in 1905
of Memphis, Tenn,, following a severe visitation of it was adopted by Houston, Tex. Three other cities
yellow fever in 1878, combined with the fact that at having over 30,000 inhabitants adopted it in the cal
the time the city had incurred an indebtedness equal endar year 1907, 2 in 1908, 8 in 1909, 7 in 1910, 15 in
to its authority for borrowing money, led the legisla 1911, 15 in 1912, 21 in 1913, 6 in 1914, 6 in 1915, 3 in
ture of Tennessee in 1879 to put an end to the existence 1916, and 2 in 1917. The number shown for 1917
of the city as a municipal corporation and to create in includes only such cities as came under the commission
its stead a taxing district, the affairs of which were form during the latter part of a fiscal year closing be
conducted by a small body of officers having prac tween January, 1 1917, and June 30, 1917. During
tically the authority of the commissioners in the cities the years from 1905 to 1917 the same form of govern
now under the commission form of government. After ment was adopted by many cities of less than 30,000
the recovery of the city from the difficulties which inhabitants, to which the inquiry of the Bureau of tho
made this form of government necessary, Memphis Census was not extended. The city of Denver, Colo.,
was reincorporated as a city with its earlier form of formerly adopted the commission plan which became
government, and its experience under the commission operative on June l t 1913, but on May 9, 1916, a
was not deemed such as to encourage the substitution charter amendment provided for a return to the
of this form of government for that of mayor and coun mayor and council plan.
The following statement gives the names of 91 cities
cil. The commission form of government was,
however, later adopted by vote of the people and having over 30,000 inhabitants that were operating
under the commission form of government at the
became operative January 1, 1910.
A destructive storm having overwhelmed Galveston, close of the fiscal year 1917, the rank of each city in
Tex., on September 8, 1900, and having left the city population, the date on which this new form of
prostratefinancially,as Memphis had been in 1878, the government became effective, and the designations of
government of Galveston was placed in the hands of a the departments presided over by the several com
commission in 1901* The experience of Galveston missioners.
City
num
ber.
STATE AND CITY.
Commission
plan
operative-
Departments.
ALABAMA.
Birmingham.......
Ill
146
Mobile
Montgomery
109
30
134
98
122
188
166
Berkeley....
Oakland....
Pasadena....
Sacramento.
San Diego...
Stockton....
San Jose
200 Colorado Springs.
120 Pueblo
DISTRICT OF COLUMBIA.
17 Washington
Apr. 10,1911 e President—Finance and accounts; e Public safety; e Health and education; e Public improvements; e Public
. utilities.
Aug. 14,1911 * Mayor—Finance and public property; e Fire, health, and sanitation; e Streets, public works, and police.
Apr. 10,1911 d President—Public affairs; d Finance; d Public works.
July
July
May
July
'May
1
Oct.
July
1,1909
1,1911
1,1913
1,1912
3,1909
17,1911
1,1916
e»Mayor; e Finance and revenue; t Public health and safety; e Public works; e Public supplies.
e Mayor—Public affairs; d Public health and safety* d revenue and finance; d Public works; d Streets.
d Chairman—Finance; d Safety; d Public works; d Public utilities; d Parks and buildings.
e President—Streets; e Finance; e Public health and safety; e Education; t Public works.
e Mayor-Chief of police.* .
e Mayor—Public affairs; e Finance, revenue, and supplies; e Public health and safety; e Public works; e Audit.
o • President.
May 11,1909 e *Mayor; e Finance; e Public safety; e Public works and
Nov. 20,1911 e President—Highways, public buildings and grounds;« "
parks, lighting, and water.
, ; e Public health and sanitation.
and public safety; e Health, sanitation, inspection,.
June 11,1878 a President—Finance; a Public safety; a Public works*
IDAHO.
May 25,1912 e Mayor—Police; d Finance; d Public safety; d Streets; d Parks and cemetery.
192 Boise.,
ILLINOIS.
Decatur
May
1,1911
e
M^r—PubUc affairs; e Accounts and finance; e Public health and safety; t Streets and public improvements*
in
Joliet...:
May
1,1915
e
104
Springfield
Apr. 1,1911
^ayor—Public affairs; e Accounts and finance; t Health and safety; e Streets and public improvements; t Public
proprety.
*
'
ei^ 0 blicro liC rt ffaIri8J * A c o o i m t s a n d nmne6» e ****& health and safety; e Streets and public improvements;:
C
IOWA.
174 Cedar Rapids
Apr. 1,1908
'^S^rStv
a & l r S ; d Accounts and
65 Des Moines
Apr. 1,1908
e
^ J 5 ^ ~ r o r t *ffalis; d
113 Sioux City
Apr. 4,1910
e
^£^r?pert/flhlrS; * Aocounts
Aocou
nuance; * PoMw safety; * Streets and public improvements;^ Parks and'
^ t s ^ d finance; d Public safety; d Streets and public improvements; d Parks and
and
flnimce
' * p u b U c " f r t a * s t r e c t s and public improvements; d Parks and;
KANSAS.
Kansas City
Apr. 8,1910 e
pubffiropCTt1106 M l d r e v e x m e ; e W a t e r w o r k s an* electric lights; e Streets and public improvements; e Parks and',
:
Apr. 8,1910 €eflay ~
tod^ubfcprOTSiK11005 * F m a n o e a n d r e v e n u e » e W f i ter and light; e Streets and public improvements; t Parks*
92 Wichita
|«Apr. 12,1909 e * Mayor; e Finance and revenue;
reve
e Water and lights; e Public improvements; e Health, buildings, and parks.
* Mayor presides over no special department,
•
Oommlssion-manager
plan; commissioners preside over no special departments,
s Commission-manager plan adopted May 1,1915.
t^ojmmssion plan in effect Apr. 12,1917.
*
j - ~ ««
.
• Appointed.
d Designated by commission.
« Elected to department by votors.
69
131
Topeka
DESCRIPTION OF GENERAL TABLES.
plan
operative-
STATE AND CITY.
47
Departments.
1,1914 11 Mayor; e Finance; e Public safety; e Public works; e Public property.
1,1912 e Mayor—Public affairs; e Public finance; e Public safety; e Public works; e Public property.
1,1012 e Mayor—Public affairs; t Public finance; e Public safety; e Public works; t Public property.
Covington.
Lexington.
Newport...
Jan.
Jan.
Jan.
New Orleans.
Shreveport...
Dec. 2,1912 e Mayor—Public affairs; d Public finance; d Public safety; d Public utilities; d Public property.
Nov. 14,1910 e * Mayor; t Finance; e Public safety; e Public utilities; e Streets and parks.
MASSACHUSETTS.
BrookUne.
Haverhill..
Lawrence..
Lowell....
Lynn
e Chairman.)
e Mayor—Accounts and finance; t Health and charities; e Public safety; e Highways; t Public property.
e Mayor—Finance; d Health and charities; d Public safety; d Engineering; d Parks and public property.
e Mayor—Public safety; e Finance; e Fire and water; e Highways; t Property and licenses.
e Mayor—Public safety; e Finance; e Water and waterworks; e Streets; e Public property.
Apr.
Jan.
Jan.
Jan.
Jan.
3,1915
4,1909
7,1912
1,1912
2,1811
Jan.
Jan.
1,1915 e Mayor.*
1,1914 e President—Health and safety; e Finance; e light, water, and sewers; e Public works; e Parks and cemeteries.
MICHIGAN.
Jackson.
MINNESOTA.
Duluth..
St. Paul.
Apr. 14,1913 e Mayor—Public affairs: t Finance; e Public safety; t Public works; e Public utilities.
June 1,1914 e} Mayor; d Finance; d Public safety; d Public works; d Education; d Public utilities; d Parks, public buildings,
and playgrounds.
Joplin
Springfield.
Apr. 20,1914 e^ Mayor; t Revenue; t Health; e Streets; e Public utilities.
Apr. 17,1916 t Mayor—Public safety; e Revenue; e Health; e Streets and improvements; « Utilities.
NEBRASKA.
Lincoln
May 13,1913 d Mayor—Public affairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
public property.
May 13,1912 d Mayor—Public affairs; d Accounts and finance; d Police and sanitation; d Fire and water supply, d Street clean
ing; d Public improvements; d Parks.
,
Omaha
.
,
NEW JERSEY.
July 16,1912 d Mayor—Public affairs; d Revenue and finance; d Public safety; d Streets and public improvements; d Parks and
public property,
Apr. 22,1915 d Mayor—Public affairs; d Revenue and finance; d Public safety; d Streets and public improvements; d Parks and
ublic property,
[ayor—Public affairs; d Revenue and finance; d Public safety; d Streets and public improvements; d Parks and
Apr. 1,1914
public property,
"* affairs; d Revenue and finance; d Public safety; d Streets and public improvements; d Parks and
Mayor—Public
June 17,1913 d Mayor—7*"
•lie property.
ublic
' J
d Revenue and finance; d Public safety; d Streets and public improvements; d Parks and
~1iblicraffairs;
May 26,1914 d Mayor—Public
public property.
affairs; d Revenue and finance; d Public safety; d Streets and public improvements; d Parks and
Mayor—Pi
Sept. 16,1911 d Mayor—Public
^public property.
Aug. 21,1911 d Mayor—Public affairs; d Revenue and finance; d Public safety; d Streets and public improvements; d Parks and
puDiic property*
Atlantic City
S
Hoboken
Jersey City
S
Orange
Passaic
Trenton
NEW YORK.
Buffalo
Niagara Falls
Jan.
Jan.
1,1916 e Mayor—Public safety; e Public affairs; e Accounts and finance; e Public works; e Parks and public property.
1,1916 e Mayor.*
)ayton..«.
Pa;
tpringfield.
Jan.
Jan.
1,1914 t Mayor.'
1,1914 t Mayor.'
OKLAHOMA.
Apr.' 11,1911 11 Mayor; d Finance; d Public safety; d Water, sewers, and light; d Public works and property.
June 11,1911 e Mayor—Public affairs; e Accounts and finance; e Public safety: e Public works; e Public property.
Feb. 23,1909 ei Mayor; d Finance and revenue; d Police and fire; d Waterworks and sewerage; d Streets and public property.
Muskogee
,
Oklahoma City*.
Tulsa
OREGON.
July
Portland
1,1913 4 Mayor—Public safety; e Finance; e Public affairs; e Public works; e Public utilities.
PENNSYLVANIA.
Allentown
,
Altoona
Chester
Easton
,
Erie
,
Harrisburg
Johnstown
McKeesport
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
Deo. 1,1913
£
Dec. 1,1913 e Mayor—Public affairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
Dec. 1,1913 e Mayor—Public affairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
Dee. 1,1913 t Mayor—Public affairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
Dec. 1,1913 e Mayor—Public affairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
Dec. 1,1913 e Savor—PtMc affairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
Dec. 1,1913 e Mayor^PirtSic affairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
Newcastle
Dec. 1,1913 e Mayor—PuWic^ffairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
Dec. 1,1913 e Mayor—PuDUc affairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
Wilkes-Barre.
Dec. 1,1913 t Mayor—P°ubS affairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
Dec. 1,1913 e Mayor—Pubra affairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
Wilhamsport.
York
i Mayor presides over no.
sTown. Five selectmen
o Appointed.
Dec. 1,1913 e $ayor—E^llcaffairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
public property*
i Commission-manager plan; commissioners preside over no special departments.
t w
it.
preside over no special departments..
« Elected to department by voters.
d Designated by commission.
FINANCIAL STATISTICS OF CITIES.
48
City
num
ber.
STATE AND Crrr.
Commission
plan
operative-'
Departments.
SOUTH CAROLINA.
Mayor—Police and finance; e Accounts, health Inspection and charities; e Fire, garbage, licenses, street lighting,
May 12,1910 eMa;
and parks; e Streets and public buildings; t Waterworks and sewerage.
191 Columbia
TENNESSEE.
May 16,1911 e Mayor—Finance; d Fire and police; d Streets and sewers; d Education and health; d Public utilities, grounds, and
buildings.
Jan. 23,1912 e Mayor—Public affairs; d Accounts and finance; d Public safety; d Streets and public improvements; d Parks and
107 Chattanooga
16S Knoxville
1,1910 d Mayor—Health and public affairs; d Finance and revenue; d Police and fire; € Streets, bridges, and sewers; d public
40 Memphis
Jan.
51 Nashville
Oct. 14,1913 e Mayor—Public affairs, police, labor, and health; e Finance, lights, and markets; e Fire, sprinkling, and building
inspection; e Streets, sewers, and sidewalks; e Waterworks, street-cleaning, and workhouse.
TEXAS.
190 Austin
May 24,1909
40
99
60
153
55
47
195
May 1,1907
Apr. 1,1907
May 7,1907
Sept. 18,1901
July 1,1905
June 1,1915
Apr. 15,1909
Dallas
,
El Paso
Fort Worth..
Galveston....
Houston
San Antonio..
Waco
e Mayor—Public affairs; e Receipts, disbursements, and accounts; e Police and public safety; e Streets and public
improvements; e Parks and public property,
ei Mayor; e Finance and revenue; t Police and fire: t Water and sewers; e Streets and public property.
e i Mayor; e Tax and finance; e Police, fire, and buildings; e Water and sanitation: e Streets and parks.
e * Mayor; d Finance; d Police and fire; d Light; d Water and sewers; d Streets and public buildings.
e i Mayor; e Finance and revenue; e Fire and police; e Water; e Public property ana works.
e Mayor—Police; e Taxes; e Fire; e Water; e Streets and bridges.
*
ei Mayor; e Taxation; e Police and fire; e Streets and public Improvements; e Parks and public property.
e\ Mayor; e Finance and parks; e Fire and police; t Streets; e Public health.
UTAH.
Jan.
Ogden
Jan.
50 Salt Lake City
1,1912 e Mayor—Public affairs, finance, and public safety; e Streets
i
and public improvements; e Waterworks, parks, and
public property. .
1,1912 d Mayor—Public safety; d Public affairs and finance; d Water supply and waterworks; d Streets and public improve
ments; d Parks and public property,
VIRGINIA.
i Sopt. 1,1916 d* Mayor; d Finance; d Law; d Public safety; d Public welfare; d Public service; d Public property.
164 Portsmouth
WASHINGTON.
185 Everett..
3$ Spokane..
54 Tfecoma..
July 1,1912 e Mayor—Public works; e Finance; e Safety.
liar. 14,1911 d Mayor—Publicsafety; d Finance; d Public affairs: d Public works; d Public utilities.
May 2,1910 e Mayor—Public affairs, health, and sanitation; e Finance; e Publicsafety; e Public works; e Light and water.
"WEST VIRGINIA.
137 Huntington
June 1,1909 e Chairman—Police and fire; e Finance; c Health; e Streets and wharf.
"WISCONSIN.
182 Oshkosh
Apr. 16,1912 e Mayor—Public affairs and safety; e Education, charities, accounts, and health; e Buildings and public improve£.pr. 1,1912
141 Superior
a
* Commission-manager plan.
Appointed.
d Designated by commission.
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 successors 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 Anny. The
title of the two commissioners 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
i Mayor presides over no special department.
« Elected to department by voters.
all general legislation, and empower, the commis
sioners to make regulations relative to building,
plumbing, and protection to person and property*
and other regulations of a municipal nature.
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 ap
pointed 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 govern
ment in cities having over 30,000 inhabitants, the
following statement is presented. It contains the
names of 9 cities that were not under the commission
form at the dose of the year reported, but have
DESCRIPTION OF GENERAL TABLES.
recently voted on the adoption of this form of govern
mental organization, and shows the date and result
of such election, and the date on which the plan,
where adopted, became 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.
ELECTION.
City
STATE AND CITY.
ber.
1&4
48
Date.
California:
Fresno
Connecticut:
Result.
Date
operative.
Mar.—, 1917
Nov. 25,1916
49
SEC. 48. Powers and duties of the city manager.—The powers and
dutieB of the city manager shall be: (a) To see that the laws and ordi
nances are enforced; (b) to appoint and, except as herein provided,
remove all directors of departments and all subordinate officers and
employees in the departments in both the classified and unclassi
fied service; all appointments to be upon merit and fitness alone,
and in the classified service all appointments and removals to be
subject to the civil-service provisions of this charter (c); to exer
cise control over all departments and divisions created herein 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 dis
cussion but having no vote; (e) to recommend to the commission
for adoption such measures as he may deem necessary or expe
dient; (f) to keep the commission fully advised as to the financial
condition 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 resolution of the commission.
Town government of BrooTdine, Mass.—The govern
ment of the town of Brookline is provided for by a
135
Not deter
Apr. 2,1917
special act of the Massachusetts Legislature, approved
mined.
43
Aug. 29,1916
May 7,1917
April 3,1915. The government consists of a "limited
150
May - , 1910 Defeated
town meeting'7 composed of 27 members from each
161
Apr. 26,1917
May 9,1917
of the 9 precincts, elected by the male voters of each
Apr.—, 1917
160
precinct, and of the following "designated town
May 27,1915
148
July 1,1917
meeting members at large": The members from
1
Brookline in the general court (state legislature) of
Form of government changed by act of legislature in May, 1917.
Massachusetts, the town moderator, the town clerk,
CommissioTwmanager plan.—In San Diego, Cal.,the selectmen, the town treasurer, and the chairmen
and Dayton and Springfield, Ohio, which had the of 10 administrative boards. These designated mem
" commission-manager" plan, the commission had bers, except the members of the legislature, are elected
legislative powers, and committees composed of at the annual .town meeting. The limited town
members of the commission were appointed to look meeting is subject to the call of the selectmen and
after the needs of the several departments. The exercises exclusively all powers vested in the munici
heads of departments were, however, appointed by the pal corporation of Brookline, consistent with the act
manager.
of incorporation. The government of Brookline is
The managers are chosen by the commissioners different from that of any other town or city included
and hold office during the pleasure of the commis in this report. The five selectmen seem to administer
sioners. The salaries of managers in the cities report the affairs of the town after the manner of a com
ing them were: Dayton, Ohio, $12,500; Springfield, mission but the legislative branch of the government
Ohio, $6,000; San Diego, Cal., $6,000; San Jose, is the limited town meeting which resembles the
Cal., $6,000; Jackson, Mich., $6,000; Niagara Falls, council of other places in method of election and
N. Y., $5,000; and Portsmouth, Va., $4,000. Charles duties.
ton, W. Va., reported a "mayor and council"
Mayor.—In the columns under the designation
form of government and a city manager appointed "Mayor" are shown the data pertaining to that office
for 2 years at $3,300 per annum. Wichita, Kans., for all cities except those governed by commission.
which for over 7 years was under the commission In some of the commission cities the mayor is elected
plan, has been under the commission-manager plan as such, while in others he is chosen by the commis
since April 12, 1917, the manager receiving a salary sioners, and in some of them his salary is the same as
of $10,000.
that of the other commissioners, while in others it is
The following sections of the charter of the city of larger. In case of a difference in salary, the salary as
Dayton, Ohio, which became operative on January 1, shown for each of the commissioners is that for those
1914, present two of the prominent features of the other than the mayor, while that of the mayor is
plan of government in operation in that city:
shown in a footnote. This form of presentation most
conveniently brings out the difference in salary and at
SEC. 3. General description,—The, form of government provided
in this article shall be known as the "commission-manager plan," the same time preserves the full membership re
and shaU consist of a commission of five citizens, who shall be ported for the commission.
elected at large in manner hereinafter provided. The commission
City clerk.—In the columns under the heading "City
shall constitute the governing body, with powers as hereinafter clerk" are included data pertaining to only such offi
provided to pass ordinances, adopt regulations, and appoint a chief
cials with this designation as perform duties other
administrative officer to be known as the "city manager/1 and
than
those of clerk of council or other legislative body.
exercise all powers hereinafter provided.
85
Florida:
0)
Michigan:
Bay City
Grand Rapids
New Jersey:
West Hoboken
NortU Carolina:
Charlotte
Ohio:
Hamilton
West Virginia:
Wheeling
40944°—18
4
July 3, 1917
FINANCIAL STATISTICS OF CITIES,
50
Comptroller and auditor.—One or the other of these City
terms is used by most cities as the designation of the num
ber.
principalfiscalofficer of the city. When both officials
are reported the comptroller exercises authority over
thefinancialtransactions of the city, and the auditor,
200
120
who in many cities is appointed by the comptroller,
merely certifies to the correctness of claims presented.
211
It is apparent that cities, although making much
progress toward uniformity in accounting and report
102
ing, are making little progress toward uniformity of
official nomenclature, the designations "comptroller,"
183
2
"controller," and "auditor" all surviving, with little
202
162
question of the fitness of one of them as compared
88
171
with the other two, or the desirability of uniformity.
01
170
Treasurer or chamberlain and collector of revenue.—118
104
In some cities the treasurer receives all moneys
directly; in others he receives the larger part of them
directly, the minor parts being collected by the comp
94
troller or auditor, the license collector, and the heads
100
of departments and enterprises; while in other cities
the principal receipts come into the office of the tax
174
206
collector, revenue collector, or *»n official with some
65
113
such designation. The lack of uniformity here is as
183
apparent as in the case mentioned in the last para
69
graph. The remedy for this lack of uniformity in
131
92
official designation must begin with such reorganiza
tion of the forces engaged in the conduct of municipal
189
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
196
4
the purposes of taxation, those of some states employ
159
no assessors, but report to the county the amount re
quired to be raised for city purposes. The county
147
officials then extend the taxes against the county val
34
uations of property within the city, collect them, and
pay them over to the city, usually retaining a per
161
centage to cover the costs of the services rendered.
219
The statement which follows presents a list of the
cities that do not perform both of these functions for
73
105
themselves, and the names of the civil divisions mak
14
ing the assessment and collection for each one of such
6
29
cities. The statement takes no account of the method
45
160
of assessing and collecting certain franchise taxes and
186
178
corporation taxes which are levied and collected by
125
31
the state, a portion being paid over by the state to the
59
212
cities participating therein.
STATE A N D CITY.
Assessment made
by-
Taxes col
lected b y -
County..
County..
County.
County.
Town...
Town.
County..
County.
Township..
County
Township..
TownshipCity.
Township..
Township..
Township..
County.—
Township..
Township.
County.
Township.
Township.
Township.
Township.
Township.
Township.
County.
Township.
County..
County..
CountyCounty..
County. .
County.
County.
County.
County.
County.
County..
CountyCounty..
CountyCounty..
County.
County.
County.
County;
County.
CountyCounty..
County-
County.
County.
County.
Parish.
City.
City
City
County-
County.
County.
County.
County. .
City.....
County..
City..
State.
City.
County..
City.
County-
County.
County. .
CountyCounty..
City.
City.
City.
CountyCounty..
CountyCounty..
CountyCounty..
County..
CountyCounty..
CountyCounty..
CountyCounty..
County.
County.
County.
County.
County.
County.
County.
County.
County.
County.
County.
County.
County.
CountyCountyCounty-
County.
County.
County.
COLORADO.
Colorado Springs
Pueblo.
CONNECTICUT.
Stamford
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
Des Moines
Sioux City.
Waterloo
KANSAS.
Kansas City
Topeka
Wichita
LOUISIANA.
Shreveport
MINNESOTA.
Duluth...!
Minneapolis
St. Paul.
MISSOURI.
Joplin
St. Louis
Springfield
MONTANA.
Butte
NEBRASKA.
Omaha
NORTH CAROLINA
Charlotte
Wilmington
Winston-Salem
omo.
Akron......................
Canton
Cincinnati
Cleveland
Columbus
Dayton
Hamilton
Lima...
Lorain.
ledo.
Youngstown
Zonesville
OKLAHOMA.
city
num
ber.
STATE A N D CITY.
Assessment made
by—
Taxes col*
lected b y -
143 Muskogee
70 Oklahoma City
Tulsa
OREGON.
Portland
ALABAMA,
33 Birmingham
111 Mobile
County.
County.
City.
210 Norristown...
State..
114 Little Rock.
CALIFORNIA.
166 San Jose
184 Fresno
County.
PENNSYLVANIA.
County..
Borough.
SOUTH CAROLINA
County.
191 Columbia
County..
City.
County.
County.
107 Chattanooga.
168 Knoxviile....,
County.....
County.....
City.
City.
County.
County.
County.
DESCRIPTION OF GENERAL TABLES.
51
outlay accounts. In the second column for payments
are summarized all other payments under the heading
"Nongovernmental cost." The receipts and pay
ments summarized as here stated are given in con
UTAH.
,
209 Ogden
County.
County
siderable detail in Tables 4 and 19 and with other
60 Bait Lake City
County.
County
details ir. text Tables VI and VII on pages 52 and 53.
VIRGINIA.
Summary of cash balances.—The cash in the pos
Lynchburg
,
108
City and state.
City,
74 Norfolk
,
City and state.
City.
session
of the 219 municipalities increased during
1M Portsmouth
,
City and state.
City.
36 Richmond
City and state.
City.
the
year
from $288,554,393 to $310,600,191, an in
149 Roanoke
City
and
state.
City.
,
crease of $22,045,798, or 7.6 per cent. Of the individ
WASHINGTON.
199 Bellingham
County
County.
ual cities, 124 reported an increase during the year of
185 Everett.
County.
County.
19 Seattle
County.
County
: ..
cash on hand, and 95 reported a decrease. Such part
38 Spokane
County.
County.
54 Tacoma....*
,
County.
County
of the increase in the cash of any city as is duo to the
VEST VIRGINIA.
accumulation of money obtained by the issue of long,
216 Charleston
City.
County.
term obligations for the acquisition and construction
137 Huntington
City.
County
148 Wheeling
,....
City.
County
of municipal properties and public improvements
imposes upon the city an interest burden that should
City attorney or solicitor—These two titles are repre be avoided when possiole. Under existing statutes
sentative of the various designations applied to the in a number of states the sale of bonds to the full
officials oharged with the legal guidance and defense amount of a contemplated outlay must precede the
of the city. Other designations applied to the officials beginning of the work, but there is a growing move
are "corporation counsel" and "city counselor," the ment for the enactment of laws that relieve the cities
lack of uniformity being as conspicuous here as in of this excessive interest burden by providing for
the titles discussed in preceding paragraphs.
the sale of bonds as the work progresses.
City engineer.—The data shown in the column
headed "City engineer" are for most cities those of
TABLE 4.
employees whose official designation is " city engineer."
Summary of revenue receipts and governmental cost
In some instances, however, the salaries reported are
payments.—Table
4 is designed to present for each
those of officials with other designations, but who
municipality
covered
by this report a summary of
exercise the functions of city engineer.
the results or outcome of its financial transactions so
TABLE 3.
far as such summaries can be presented in the form
Summary of aU receipts and payments.—Table 3 pre of exhibits of receipts and payments. The classes of
sents for the municipalities covered by this report a receipts and payments included in the table are those
summary of their receipts classified as revenue and described in the introduction and in the text of Table
nonrevenue, and of their payments classified as gov 3 as revenue receipts and governmental cost payments,
ernmental cost and nongovernmental cost. In the the revenue receipts being classified in the table as
column for receipts headed "Revenue" are sum obtained from the various kinds of taxes and other
marized all amounts that are recorded in the books of revenues, and the governmental cost payments as
the several municipalities as having been received on paid for expenses, interest, and outlays.
Summary of net and transfer revenue receipts and
revenue account other than receipts in error and ac
crued interest received on the original issue of the city governmental cost payments.—The totals of Table 4
debt obligations. In the second column for receipts include actual receipts and payments, or receipts from
are summarized all other receipts under the heading and payments to the public, and nominal or transfer
"Nonrevenue." In the column for payments headed receipts and payments, or amounts received by one
"Governmental cost" are summarized all amounts enterprise, department, fund, or account from an
recorded in the books of the several cities as having other. In Table VI, which follows, the total revenue
been paid on account of expenses, interest, and out* receipts of Table 4 are separated into net or actual
lays other than payments in error, payments of ac and transfer revenue receipts, and the payments of
crued interest on investments purchased, and pay Table 4 are in like manner separated into net and
ments for outlays balanced by amounts credited in transfer governmental cost payments.
City
num
ber.
STATE AND CITY.
Assessment made
by-
Taxes col
lected b y -
FINANCIAL STATISTICS OF CITIES.
52
Table VI
RIVENUE RECEIPTS.
T a b l e Vl-Contd.
GOVERNMENTAL COST
PAYMENTS.
Net.
Transfer.
Net.
Net.
Transfer.
fl,039;379,412 $26,166,730 11,081,865,678 [826,155,887
Grand total.
I...
II...
III.
IV.
V..
523,538,351
153,477,160
170,281,939
98 638*874
82,434,088
18,044,569
2655,514
2,911,017
1 4 2 6 241
1,129,389
1224,376,158 1811,902,638
80 820,963 1,110,769
45 480 954 1 187 632
25,942,832
183 223
36,784,506 1,613,170
Now York, N . Y .
Chicago. Ill
Philadelphia, P a .
St. Louis, M o . . . .
Boston, Mass
22,032,751
23,386,876
17317,412
23,293,318
23,102 578
Cleveland. Ohio..
Detroit, Mich
Baltimore, M d . . .
Pittsburgh, P a . . .
Los Angeles, Cal.,
334,350
206,615
545,648,098 18,031,561
159,438,378 2655 521
182,684,115 2911 633
106,731995 1,425,001
87,363,092 1,132,171
293,247
101*60
30,526
3)327
$4,066,581
2011)652
2631,008
1)984,385
2)148,453
$13,934
24)821
101860
30,526
3,327
Duluth, Minn
Akron, Ohio
Norfolk, Va
Elizabeth, N. J
Utica,N.*Y
3,152,002
2,704,602
2,265,755
1 653 014
1)791,555
67,069
12)376
78 926
46,074
9)546
3,272,475
2,737,416
2 694,150
l)679 654
1)935,204
66,755
12,376
78 926
46074
9,546
Somerville, Mass
Waterbury, Conn....
St. Joseph, Mo
Manchester, N. H
Troy, N . Y .
2,044,607
1)957)747
1,634,333
1)454,451
2)065,053
314
6,277
7)066
30,093
2)265
2,019,145
2,034,606
l)73l)374
1,604,434
1,748,071
314
6,277
7 066
30,093
2,265
Iloboken, N. J
Wilkes-Barre, Pa
Fort Wayne, Ind
Jacksonville, Fla
Evans ville, Ind
1,861,094
1)278,321
1)837,672
2)024,638
1,692,656
14,690
l)l20
9l)146
90 087
6)700
2,672,638
1)255,111
1,665,852
2 462 378
1,683,390
13,764
1 120
91,146
90)087
6)700
Erie, Pa
East St. Louis, 111....
Passaic, N . J
90 Harrisburg, Pa
91 Peoria, 111
1,608,528
l)098,427
1,079,944
1)379,660
1)755,788
8,211
16,877
9)886
6)020
1,595,095
1)262,325
l)253 150
1,324,973
2)050,812
16,877
9886
6020
92
93
94
95
96
Wichita, Kans
Bayonne, N. J
South Bend, Ind
Savannah, Ga
Johnstown, Pa
1,462,247
1 905,213
1,275,736
1,635,371
906,944
52,662
2,799
13,642
1,011,443
2,033,401
1,181,028
1)732,817
l)057,188
97
98
99
100
101
Brockton, Mass
Sacramento, Cal
El Paso, Tex
Terre Haute, Ind
Holyoke, Mass
1,730,358
2,280,571
1,607,435
1 075,582
2)177,568
19,772
9,901
103)026
1,631
54)654
1,848,820
3,770,521
2 057,100
1077,106
2,175,416
19,772
9,901
103,026
1631
54)654
102
103
104
105
106
Portland, Me
Allentown, Pa
Springfield, 111
Canton, Ohio.
Charleston, S. C
1,880,573
988,329
1,376,538
1)319,963
l) 108) 100
59,984
5,921
22,552
2,047,668
1,267,924
1,312,811
1)828,812
l)l06,4U
33,249
2884
59 984
5)921
22)552
107
108
109
110
111
Chattanooga, Tenn...
Pawtucket, It. I
Berkeley, Cal
Altoona, Pa
Mobile, Ala.
942,349
1,391,187
1,459,695
970,112
1,376
78)402
1,030,580
1)353,848
1,396,849
980,751
789,034
1,376
78)402
112 Atlantic City, N . J . . .
113 Sioux City, Iowa
114 Little Rock, Ark
115 Covington, Ky
116 Saginaw, Mich
2,434,015
1,804,043
765,683
960,421
1,283,173
127,269
5,809
127,269
5,809
9,222
2,641,707
1,794,843
929,696
1,189,493
l)036,578
1,421,818
1231)817
1469)250
1,021,993
24,348
2,607
23,693
3,701
1,761,107
1)421,675
1,267,611
1,195,089
24,348
2507
23 693
3)701
1,234,943
3,002,459
1,293,321
603,699
9,470
11,055
2,156
5,716
1,156,138
3,017,159
1629)463
676,784
9,470
11,055
2 166
5)716
1,038,802
1,228,191
717,971
1,145)606
11,054
4,876
2)010
1,184,502
1203)987
804,447
1,237 857
11,054
4)876
2010
OROUP II.—CITIES HAVING A POPULATION OP 800,000 TO 600,000 IN 1917.
$18,724,475
20,094:012
13,847,509
14,317454
15,046,469
8;59l)286
8307,880
22,980
169,432
545,879
540,172
79,224
817,476,480
21,808 353
14,627,511
16,292,970
16,049,496
10,698,678
$307,620
22,980
169,432
545,879
540 439
79,224
Washington, D. C .
Minneapolis, Minn.
Seattle.Wash
15,965,275
10975745
14,085,663
8,569,303
12,359,909
35,S50
179,314
450,591
291,631
32,561
13,273,854
12,878 228
16,040 093
8,100,279
12,192,430
35,850
179,314
450,591
291,631
Jersey City, N . J . . .
"—-Ciiy,Mo...
32 501
GROUP m.—CITIES HAVING A POPULATION OP 100,000 TO 300,000 IN 1017.
Portland, Ore*....
Indianapolis, Ind..
Denver, Colo
Rochester, N . Y . . .
Providence, R. I . .
88,975,955
7,125 149
7,160 2S0
8,129 511
6,622)314
$111,724
St. Paul, Minn....
Louisville, K y . . . .
Columbus, Ohio...
Oakland, Cal
Toledo, Ohio
Atlanta, Ga
Birmingham, A l a . .
Omaha, Nebr
Worcester. Mass....
Richmond, Va
$111,724
46,345
33,056
373,166
88,153,388
7,461 770
5,791351
9,027237
6,975)914
6,347,169
6 128 890
4)900 354
5,895,734
4,418,294
137,136
29,880
388,962
3,000
92,827
6,957,487
5,815 235
5,576,554
5,513 985
5,698)458
137,136
29,880
388 962
3,000
92,827
3,826,068
2)188)664
5,487300
5,201)371
4,149,054
32,225
36 250
218,215
212,083
158,298
3,738,828
2,070,362
4985,845
4,988,137
4,909,205
32,225
36 250
218)215
212,083
159,631
37 Syracuse, N . Y
38 Spokane, Wash
39 Now Haven, Conn.
40 Memphis, T e n n —
41 Scranton, Pa
4,344,118
3,703)511
3,304,052
3,253 983
2,123)168
4,097
29,720
3)720
42 Paterson, N. J
43 Grand Rapids, Mich.
44 Fall River. Mass
45 Dayton, Ohio
,
46 Dallas, Tex
2,557,132
3,200,151
3,090 695
2 869 611
3,612)957
47
48
49
50
51
San Antonio, Tex.
Bridgeport, Conn
New Bedford, Mass..
Salt Lake City, Utah.
Nashville, Tenn
,
52
€3
54
55
56
Cambridge, Mass
Lowell, Mass
Tacoma, Wash
Houston, Tex
Trenton, N . J
46,345
33,056
373,166
4,097
29)720
3)720
15,263
4,589,469
2,981 010
3197,511
3,344174
2,078)462
43,140
26,191
14,943
44)009
113,781
2,799,026
3,222 809
3,281559
3,558 985
3,836)470
43,140
26 191
14,226
44)009
113)781
2,606,398
3,087,328
3,397,127
4,010,149
2)571)768
11,710
26,409
34,115
5478
12,774
2,963,080
4,162 545
3,438 945
4,075820
2,789)663
11,710
26,409
34)115
5,478
12,774
3,747,095
2,488,313
3,264,101
3,083)571
2,607)336
75,238
14,019
132)651
15,978
83)247
3,333,738
2,718 700
2,522 526
5165 723
2,691,209
14,019
132,651
15,978
83,247
57 Hartford. Conn
58 Reading, Pa
59 Youngstown, Ohio.
60 FortWorth, T e x . . .
61 Camden, N . J
4,175,670
1)462)849
2)723)406
1)839)307
2)106)942
28,777
12)760
13)688
28)475
70)251
4,243,588
1,459,451
2,774)616
1,893 510
2,211)941
28,777
12,760
13,688
28)475
70)251
62
63
64
65
66
3,333,940
4,358,489
2,534,584
2,230)154
2,037)927
18,218
98,382
34)196
3,893,985
4,165 026
2,671059
2,857)827
2,163)293
18,218
98,382
34,198
,
""aiVffio
15,263
26,620
Transfer.
$13,934
24,821
334,350
206,355
867,565
345,360
293,247
Buffalo, N . Y
San Francisco, Cal.
Milwaukee, w i s . . . .
Cincinnati. O h i o . . .
Newark. N . J
New Orleans, L a . . .
Net.
$3,285,436
2)439,963
2100,011
1,659,620
1)734)796
Yonkers.N.Y
Schenectady, N. Y . . .
Kansas City, K a n s . . .
Oklahoma City, Okla
Wilmington, D e l . . . .
1220,793,865 811,902,638
91,564,555 1 1,110,769
1,187,632
58,157,896
170 475
24 098,788
1,613)170
32,381)520
24,500,501
26,407,880
16,840143
23,002,341
27,900,600
Transfer.
GROUP IV.—CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1017.
GROUP I.—CITIBS HAVING A POPULATION OF 600,000 AND OVER IN 1017.
Albany, N . Y
Springfield, Mass...
Lynn, Mass
Des Moines, I o w a . .
Lawrence, Mass....
GOVERNMENTAL COST
PAYMENTS.
CRT*
CITT.
Group
Group
Group
Group
Group
REVENUE RECEIPTS.
117
118
119
120
Flint, Mich
RockforcLIU
Tampa, Fla
Pueblo, Colo
121
122
123
124
New Britain, Conn...
San Diego, Cal
Binghamton,N.Y...
York, Pa....'
...
125 Springfield, Ohio
126 Maiden, Mass.
127 Lancaster, Pa
128 Augusta, Ga.
17,866
7)001
16,822
8,211
62,662
2,799
13,642
17,866
7)001
9,222
16)822
GROUP V.-dTIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1917.
129
130
131
132
133
Kalamazoo, Mich...
Davenport, Iowa...
Topeka, Kans
Salem* M a s s . . . . . . . .
Haverhill, M a s s . . . .
$914,746
1,201,849
1,165,452
1,178)240
1)265,883
134
135
136
137
138
Pasadena, Cal
Bay City, Mich
McKeesport,Pa....
Huntington, W. Va,
Racine,Wis
139
140
141
142
143
Lincoln, Nebr
Chelsea, Mass
Superior, Wis
Macon, Ga
Muskogee, O k l a . . . .
$119
$119
"fc5,"857
$876,004
1,293,309
1,181,851
1,519,154
1,253,616
"i;857
1,902,334
1)057)200
1,008,645
959,120
1,005,501
76,381
7,117
6)971
1586
4,567
1,745,406
994,021
1,058,886
l)l90)710
1)065,795
76,381
7 117
6971
1586
4)567
1,415,465
1)005)943
922,676
1,078)778
669)467
1,330
35)538
2,472
1,497,073
1,015,501
946,648
1,110,368
1,330
35 538
2472
36)680
15,434
9,028
15,434
9,028
DESCRIPTION OF GENERAL TABLES.
T a b l e VI—Contd.
REVENUE RECEIPTS.
T a b i c VI—Contd.
GOVERNMENTAL COST
PAYMENTS.
CITY.
REVENUE RECEIPTS.
Transfer.
Net.
Transfer.
GROUP V.—CITIES HATING A POPULATION OF 30,000 TO 50,000 IN 1917—Continued.
Net.
742,286
2,031 838
744,664
1,265,440
799^583
70,632
71,222
1660
9,826
3,556
986,261
1,795,785
684,328
1,427,363
749,378
70,632
71,222
1,560
9,826
3)556
202
203
204
205
206
Danville, 111
Kenosha, Wis
Newport, Ky.
La Crosse, Wis
Council Bluffs, Iowa..
650,162
925,606
452,848
636,190
867,397
Roanoke, Va
West Hoboken, N. J.
East Orange, N. J . . .
Lansing, Mich
Galveston, Tex
629,612
584,038
1,237,571
1,153,425
1,372)556
1,305
25,146
62,755
595,670
615,011
1,213,470
1,206,194
1,501,817
6,689
1,305
25,146
62,755
2,196
207
208
209
210
211
Tulsa, Okla
Winston-Salem, N. C.
Ogden, Utah
Norristown, Pa
Stamford, Conn
Fitchburg, Mass.....
Chester, Pa
Perth Amboy, N. J..
Newcastle, P a . . . 4 . .
Lexington, Ky
1,208,035
542019
884,550
629,706
966; 596
58,025
2,883
3,776
212
213
214
215
2,041
1,178,865
532,920
1,494 613
608,518
966,880
Zanesville, Ohio
Madison, Wis
Waltham, Mass
Easton, Pa
14,001
25,422
3,131
463
680,086
963,533
623 657
903 142
762)352
216
217
218
219
Charleston, W. Va....
Poughkeepsie, N. Y . .
Newport, R . I
Wilmington, N . C . . . .
727,254
955 675
701084
936 692
844)629
,
,
2,196
58,025
2,883
3,776
423,965
984 781
870,198
1,085 714
896,696
4,240
20,695
Quincy, Mass
Elmira,N..Y
,
Joliet.111
,
NewRochelle,N.y.,
Auburn, N . Y .
2,041
'ii'ooi
25,422
3,131
1,581
4,240
20)695
2,639
27,113
482,075
810,188
827,652
990 022
1,094,108
986,503
1,005,866
870 501
1,299 345
848,331
719
10,288
13,543
2,368
18,022
1,272,391
1 129,561
1 0 4 0 926
1,383,139
711,148
719
10,288
13,543
2,368
18,022
Cedar Rapids, Iowa..
Niagara Falls, N . Y . .
Mount Vernon, N . Y ,
Amsterdam, N . Y . . .
Lorain, Ohio
,
1,004,927
1,282,083
1,205,470
677)698
801,850
1,231
40,724
3,296
957,299
1,188,451
1343 932
529 688
8131394
3,058
40,724
3,296
27,208
Quincy, n i
Jamestown, N . Y . . . . .
Taunton, Mass
Oshkosh, Wis
,
Waterloo, Iowa
,
703,261
1,008,122
1,027,563
613,518
806,731
14,836
48,305
16,649
29,807
1,235,860
944,275
918083
666,925
804,782
14,836
48,126
16,649
29,807
992
Fresno, Cal
Everett. Wash
Lima, Ohio.
Jackson, Mich
Stockton, Cal
1,017,706
814064
591,091
868,129
5,035
10)591
1,665
1,105,627
1,846,492
829,872
1,038475
1)447,170
5,035
10)591
1,665
"36,"l63
,
27,208
1,192,507
2,639
27) 113
,
643,544
903,926
592,969
584 476
75$;429
'ao'ira
12,144
1,538,378
1,241)836
851)525
662 023
700,483
Williamsport, P a . . . . .
Waco, Tex
Joplin, Mo
Orange, N. J . .
,
470,855
845 705
735,512
723)362
350
31,035
27 418
14,681
433,601
777,870
834 710
627)071
350
31,102
27,418
14,681
801,653
739,012
782 352
1,896,369
20,405
779,562
758,807
662 698
1,811,980
20,405
Shreveport, La
Austin. Tex.,
Columbia, S.C
Boise, Idaho
Aurora, HI.
Lynchburg, Va
,
Bellingham, Wash...
Colorado Springs, Colo.
Brookline,
5,332
i32'
Table VII
CLASS OF RECEIPTS.
Table in
which
included.
4
5,332
12,144
i32
Amount
included. j
Transfer.
Net
Transfer.
GROUP V.—CITIES HAVING A POPULATION OF 80,000 TO 60,000 IN 1917—Continued.
Woonsocket,R.I...
Newton, Mass
Montgomery, Ala.....
Butte, Mont
Wheeling, W.Va.....
Portsmouth, Va
Everett, Mass
San Jose. CaJ
Pittsfield, Mass
KnoxviUe, Tenn
GOVERNMENTAL COST
PAYMENTS.
CITY*
Net.
Springfield, Mo.
Hamilton, Ohio
Charlotte, N . C .
Decatur, 111
Dubuque, Iowa
53
20,766
110
11,985
1,584
576,402
1,121745
415 087
518,966
666,788
1,453,922
502)678
820.871
281,710
906,480
284
1,092
200
2,713
1,694,830
624,376
665,636
236,740
961,881
284
1,092
200
2,713
553,004
1,105,265
824,034
394,421
29,733
34,182
8,609
1,027
544,685
1,344,409
708,284
415,400
29,733
34 182
8609
l)027
857,709
755,222
850 407
622,226
650
3,564
960
2,595
775,238
724,618
845,671
528,020
650
3,564
960
2,595
The amounts shown in the foregoing table as
transfer revenue receipts and transfer governmental
cost payments are those which on page 40 have been
described as service and interest transfer receipts
and payments. These receipts and payments are
included 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 prin
cipally 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 1916 or by those to be reported
in 1918. Differences of this kind relating to service
transfers are reported by St. Louis, Mo.; Detroit,
Mich.; Buffalo and Jamestown, N. Y.; Newark and
Hoboken, N. J.; Richmond, Va.; Fall River, Mass.;
Duluth, Minn.; Dubuque and Cedar Rapids, Iowa;
and Waco, Tex.
CLASS OF PAYMENTS.
$26,166,730
Table in
which
included.
Receipts from services of public service enterprises...
672,662
54 773
3,599,317
10
21,839,978
Divisions of the governments of cities.—As stated
in the introduction to this report, page 19, American
cities are very differently organized for purposes of
local self-government. The governmental units of
each city which have power to levy taxes and incur
indebtedness are shown in Table 4 under the heading
Amount
included.
4
126,155,887
12
15
18
3,730,755
455,019
130,135
17
21,839,978
4,315,909
4,326,752 j
9
10
11
20,766
110
11,985
1,533
Payments for expenses of public service enterprises..
"City and division of city's government.,, When
the city corporation is the only governmental unit
having such power, only one line is devoted to the
city, the revenue receipts and governmental cost
payments of all funds and accounts of that city,
whether under the accounting control of the auditor
54
FINANCIAL STATISTICS OF CITIES.
or comptroller or not, being shown on that line.
For 89 of the 219 municipalities covered by this report
the city corporation was the only local governmental
unit. Where there were additional governmental
units the revenue receipts and governmental cost
paymonts of each unit, including all revenue receipts
and governmental cost payments of the funds and
accounts belonging 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 13 of the 21 cities of over 300,000 inhabitants a
percentage of the receipts and payments of the coun
ties in which the respective cities are located, based
on the ratio between the assessed valuation of the
city and that of the county, has been included with the
figures for the city corporation and other units of
local government. This treatment seems desirable
because of the fact that in the remaining 8 cities
of Groups I and II the original county organization
has been merged with that of the city. The addition
of the countyfiguresplaces the cities of Groups I and
II on a more completely comparable basis than would
otherwise be the case. The cities of Groups I and II
for which a percentage of the county receipts and
payments has thus been added to the city figures are
Chicago, DLj Cleveland, Ohio; Detroit, Mich.; Pitts
burgh, Pa.; Los Angeles, Cal.; Buffalo, N. Y.; Mil
waukee, Wis.; Cincinnati, Ohio; Newark, N. J.; Minne
apolis, Minn.; Seattle, Wash.; Jersey City, N. J.; and
Kansas City, Mo. Special attention is here called to
the figures for Denver, Colo., a city of Group III.
These figures are for a municipality like that of New
York, N. Y., and seven others of Groups I and II, in
which the county organization is merged with that of
the city, which makes the figures for this city compa
rable with those of the cities of Groups I and II, but
not with those of the other cities of Groups III, IV,
andV.
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., and Kansas City, Mo., except
that the county in each instance collected the school
revenues, and for Kansas City the railroad tax also.
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 and Jersey City, N. J., the city collected
property taxes for both itself and the county, and the
county collected the bank tax for the city and sub
ventions 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 government collected revenues for the city
corporation and other divisions of the government
of the city as follows: General property taxes and part
of the special assessments in Chicago, HI., Cleveland
and Cincinnati, Ohio, Minneapolis, Minn., and Seattle,
Wash.; liquor licenses in Detroit, Mich., and Cleveland,
and Cincinnati, Ohio; cigarette licenses in Cleveland
and Cincinnati, Ohio; mortgage and bank taxes in Buf
falo, N. Y.; inheritance tax in Cincinnati and Cleve
land, Ohio; and registry tax in Minneapolis, Minn.
For cities with county receipts and payments, Table
4 presents a correct statement, not only of the city
revenue receipts collected by the various divisions
of the government of the city, but also for all those
that were collected for the use of such divisions so far
as such moneys were paid over to them.
For a number of cities where the city corporation
collects taxes and other revenues for other divisions of
the government of the city as well as for its own use
and benefit, the table shows the amounts collected by
the city corporation as revenue of the divisions so far
as such money was paid over to them.
Of the independent local governmental units re
ported, the school districts are the most important
and numerous, being reported in 119 cities; park
districts are found in 6 cities, sanitary districts in
3 cities, navigation districts and water districts, in
2 cities each; a poor district, a sewer and streetimprovement district, a bridge district, a district for
borough expenses, and a district for town expenses,
in 1 city each. In addition, in 5 cities—namely,
Rochester, Syracuse, Albany, Troy, and Jamestown,
N. Y.—certain expenses were paid through a special
fund of the county government. In the case of each
of these cities the county levied and collected taxes to
reimburse itself for payments for the poor and the
delinquent, and for other expenses charged to the city.
In certain other cities of New York, namely, Yonkers,
Schenectady, Binghamton, Elmira, Auburn, Amster
dam, Mount Vernon, and New Bochelle, in which the
county performs similar services for the city, the cities
reimbursed the counties for these expenses by, warrant
payments.
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 the
figures for the several classes of districts in each city
are consolidated into a single total in Table 4. In some
cities an independent school district maintains the
public schools in only a part of the city, those in other
parts being maintained by the city corporation. The
city corporation sometimes expends money for sanita
tion, parks, poor relief, port improvements, bridge
construction, or water supply, in addition to the pay
ments made for the same purposes by the independent
districts having these objects particularly in charge.
The transactions of all the independent governmental
DESCRIPTION OF GENERAL TABLES.
55
units shown in Table 4 are analyzed and their receipts penses and interest correspond approximately to the
and payments added to the corresponding receipts charges of a business corporation for maintenance,
and payments of the city corporation in making up the operating expenses, and interest, except that no
other financial tables of this report. Thus payments allowances have been made for depreciation. The 219
of an independent school district and of the city cor municipalities together collected $244,045,567 more
poration for school expenses are consolidated in Divi from revenue than they paid out for expenses and
sion VII of Table 12, and all payments for school interest, and every city received enough from revenues
outlays are combined and appear under the appropri to meet its expenses and interest and to pay a portion
ate heading in Table 18.
of its outlays. The excess of payments for expenses,
Diversity in revenue systems of the several states.— interest, and outlays over revenue receipts varied
The revenues of the 219 cities covered by this reporUJ greatly among the different cities, and thefigureshave
are obtained under the constitutional and statutory little significance except as the amounts of the outlays
provisions of 40 different states and those of the are also taken into consideration. The excess of
District of Columbia. Under those provisions the revenue receipts over expenses and interest for all
cities of one state seldom derive their revenue receipts cities was equal to 85.2 per cent of the total net pay
in the same proportion from the several sources as do ments for outlays.
Diagram 6, below, and Diagram 7, on the following
the cities of other states. This condition may readily
be demonstrated by a study of the figures of Table 6. page, present graphically for the 219 cities and for the
Comparison of revenue receipts and aU governmentalfive groups shown in Table VIII the total and per
cost payments.—Comparisons between revenue receipts capita revenue receipts and the total and per capita
and governmental cost payments are of the greatest payments for expenses and interest, and for outlays,
significance in municipal finance. If a city is realizing in cities with specified excess of revenue receipts over
more money from revenues than it is paying for payments for expenses and interest.
expenses, interest, and outlays, it has a balance which DIAGRAM 6.—REVENUE RECEIPTS AND PAYMENTS FOB EXPENSES
may be applied to reducing indebtedness; while if its
AND INTEREST AND FOB OUTLAYS IN GROUPS OF CITIES WITH
SPECIFIED EXOESS OF REVENUE RECEIPTS OYER PAYMENTS FOR
payments for expenses, interest, and outlays are greater
EXPENSES AND INTEREST: 1917.
than its revenue receipts, the city is increasing its
•indebtedness. If it is realizing from revenues enough
MILLION* OP DOCLAA*
0
l(M
400
•00
too
too
GROUPS OP CITIES
money to pay for expenses and interest, but only a
MORE THAN 40 PER* CENT ^1
is
portion of its outlays, it is imposing upon the future
F
a part of the burden of paying for its permanent prop
SO TO 4 0 PER CENT
erties and public improvements.
mjm/jM 2Z&G 1
In the last three columns of Table 4 are shown the
EfiaaEgz
results of comparisons between revenue receipts and Jtd TO 3 0 PER CENT
governmental cost payments. In the first of these
columns is shown the excess of governmental cost 10 TO tO PER CENT
\rss>{jrssx WW WW3 W W
KStoasc 1
payments over revenue receipts, and in the second
column is shown the excess of revenue receipts over
governmental cost payments for cities in which LESS THAN 10 PER CENT
«>
revenue receipts were greater. Of the 219 cities
f 1
covered by this report, 90 realized enough from
E&Bgojrruv*
*
revenues to meet all their payments for expenses,
ES2S3«xem"i«vE»«« (tecum
interest, and outlays, and to have a balance avail
able for paying debt. The excess of revenue receipts
Ih Table VIII there is pr&sented a summary of the
of these 90 cities over their governmental cost pay revenue receipts and the payments for expenses and
ments amounted to $26,976,929. Boston, Mass., re interest, and for outlays, for groups of cities classified
ported the greatest excess, $4,402,986. The excess by the percentage that their revenue receipts for 1917
of governmental cost payments over revenue receipts were in excess of their payments for expenses and
by the 129 cities reporting such excess was $69,461,- interest.
352. This excess varied from $12,676,942 for Phila
Of the 219 municipalities covered by this report 12,
delphia, Pa., to $284 for Lexington, Ky., and the namely, Detroit and Flint,Mich.; Fort Wayne, Ihd.;
excess of governmental cost payments of the 219 Wichita, Elans.; Sioux City and Council Bluffs, Iowa;
municipalities over the revenue receipts was $42,- Huntington and Charleston, W. Va.; Decatur, 111.;
484,423.
Bellingham, Wash.; Kenosha, Wis.; and Tulsa, Okla.,
reported
an excess of revenue receipts over their pay
Comparison of revenue receipts and payments for
expenses and interest—The last column of Table 4 ments for expenses and interest equal to or greater
shows the excess of revenue receipts over payments than 40 per cent of their revenue receipts. Of the
for expenses and interest. These payments for ex $37,008,033 total revenue receipts of these cities,
FINANCIAL STATISTICS OF CITIES.
56
DIAGRAM 7.—PER CAPITA REVENUE RECEIPTS AND PER CAPITA
PAYMENTS FOR EXPENSES AND INTEREST AND FOB OUTLAYS
IN GROUPS OF CITIES WITH SPECIFIED EXCESS OF REVENUE
RECEIPTS OVER PAYMENTS FOR EXPENSES AND INTEREST: 1917.
$5,238,496, or 14.2 per cent, was obtained from
special assessments, as compared with a percentage
of only 7.8 for the 219 citijBS, or 7.6 for the cities other
than those of the special group here under considera
tion. The total payments of the group for expenses
and interest constituted but 57.4 per cent of all their
revenue receipts. It is quite noteworthy that if the
other revenues of these cities had been as they were
in 1917 and the cities had collected no special assess
ments, their revenue receipts would have exceeded
their payments for expenses and interest by only
33.2 per cent of their revenue receipts. The per capita
revenue receipts of these 12 cities were in excess of
those of any other group, and the per capita payments
for outlays not only exceeded those of any other group
but were almost double the corresponding average of
the 219 cities. 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 the figures of Table 21,
which shows for the several cities the receipts which
increased their debt obligations ttnd the payments
which decreased such obligations.
Table T i l l
GROUPS OF CITIES WITH SPECI
FIED EXCfcSS OFj?.Ki£VENuK Num
RECEIPTS OVEE PAYMENTS ber of
FOR EXPENSES AND INTER cities.
EST.
Per
capita.:
Total.
y//>w////aazaa
30 TO 40 PER CENT
mzmzs2^
wnmnnmiBBEBnni
20 TO 30 PER CENT
f//////wm
v/y//sss/sss//sssfr/s//a
10 TO 20. PER CENT
\mm
LESS.THANltO PER CENT]
Y/SS//SSS/SSSWSM
m
■
H
f7Z7a
REVENUE RECEIPTS
EXPENSES AND INTEREST
)OUTLAYS
3 EXCE8S. REVENUE RECEIPTS
FEB CENT OF
REVENUE
RECEIPTS—
Bequired
for meet
Per
ex
capita. ing
penses
and
interest.
219 | $1,065,537,142
932.04 iJ $821,491,575
524.70
1 77.1
37,008,033
230,406,257
354,660,714
421,970:609
21,491,529
21,223,753
33.38 j
155,673,653
32.21
269,849)718
32.10
354,789; 424
32.36
23.57 1 19,950,027
19.15
21.76
24.43
27.21
21.88
57.4
67.6
76.1
84.1
92.8
~12
45
87
' 66
9
More than 40 per cent
From 30 to 40 per cent
Total.
SO
MORE THAN 40 PER CENT
PAYMENTS FOB EX
PENSES AND INTER
EST.
REVENUE RECEIPTS.
DOLLARS
90
GROUPS OF CITIES
EXCESS OF REVENUE
RECEIPTS OVER
PAYMENTS FOR EX| PENSES AND INTER
EST.
Avail
able for
outlays
and
other
pur
poses.
Total.
Per
capita.
22.9 | $244,045,567
$7.34
42.6 1
32.4!
23.9
15.9
7.2
14.23 1
10.45
7.68
5.15
1.69
15,779,280
74,732,604
84,810,996
67 181,185
1,541,502
Percent
of pay-ments for
j outlays
repreI sented by
; excess of
revenue
receipts
over pay
Per
ments for
capita. expenses
and
interest.
PAYMENTS FOB
OUTLAYS.
Total.
$286,529,990
85.2
$8.61
18,879,238" _ 17.03 1
10.92 !
78,066,923
8.45;
93 349,893
6.911
90,151,367
6.67
6,082 569
83JS
95.7
90 9
74.5
25.3
Comparative summary of the revenue receipts and and the aggregate net payments for expenses, inter
governmental cost payments of 1/fi cities for specified est, and outlays for the 146 cities for which statistics
years: 190S-1917.—Table IX shows, for specified years are available throughout the entire period.
from 1903 to 1917, the aggregate net revenue receipts
Table IK
NET BEVENUE RECEIPTS.
NET GOVERNMENTAL COST PAYMENTS.
Total.
TEAS.
Amount.
1917
1915
1913
1911
1909
1907
1905
|
1
$968,444,905
865,270,995
802,565,390
75i;95/,728
663,379,686
568,778,828
498,836,996
439,126,753 j
Per cent
ofincrease
over
1903.
120.5
97.0
82.8
71.2
51.1
29.5
13.6
Amount.
$1,007,290,346
996,061,502
.912,390,262
863,996,528
761,562,037
691,071,411
561,772,857
514,189,206
For expenses.
Percent
of increase
over
1903.
95.9
93.7
77.4
68.0
48.1
34.4
9.3
Amount.
$633,622,181
586,790,723
534,672,433
486,679,596
434,008,861
393,022,327
327,049,585
299,402,761
FEB GENT OF—
For interest.
Percent
ofin1 crease
over
1903.
111.6
96.0
78.6
62.6
45.0
31.3
9.2
Amount.
$110,909,109
103,387,342
88,566,601
82,165,730
71,857,259
59,199,783
51,897,804
43,054,769
For outlays.
Percent
of in
crease
over
1903.
157.6
140.1
105.7
90.8
66.9
37.5
20.5
Amount.
$262,759,056
305,883 437
289,151,228
295,151,202
255,695,917
238,849,301
182,825,468
171,731,676
Percent
of in
crease
over
1903.
53.0
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
by pay
ments
for ex
penses
and
interest.
96.1
86.8
88.0
87.0
87.1
82.3
88.1
85.4
76.9
79.8
77.7
75.6
76.3
79.5
76.0
78.0
DESCRIPTION OF GENERAL TABLES.
As shown in the foregoing table, the net revenue
receipts increased in the period 1903 to 1917 from
$439,126,753 to $968,444,905, or 120.5 per cent.
During the corresponding period the percentage of
increase for expenses was 111.6, for interest 157.6, and
for outlays 53. The revenue receipts and the payments
for expenses and interest for the eight years shown
make an unbroken series of increases, the receipts and
payments of each year being greater than in the corre
sponding ones two years earlier. The payments for
outlays make an unbroken series of increases with the
exception of the periods from 1911 to 1913 and 1915
to 1917. The total governmental cost payments in
creased from $514,189,206 in 1903 to $1,007,290,346 in
1917, or 95.9 per cent. This is a considerably smaller
percentage of increase than that of revenue, showing a
decided tendency to increase the proportion of outlay
payments to be met from revenues.
Diagram 8, which follows, presents graphically the
relative increase in 14 years of the net revenues, gov
ernmental costs, expenses, interest, and outlays of
the 146 cities, as shown by the figures of Table IX.
totals of the revenue receipts as given in the table are
not, however, in all cases correct statements of the
actual average contributions of the citizens of the
several cities to the costs of government, since they
include the transfers between departments and funds
above mentioned. For a like reason the total gov
ernmental costs of the table vary with the different
cities, the averages of the table are not absolutely
correct measures of the relative costs of government
as between different cities. The amounts of these
transfer receipts and payments for tho several cities
have been given in Table VI, which also exhibits the
net revenue receipts and governmental cost payments
for every city. As presenting the most comparable
figures practicable of the relative contributions to the
support of city governments by the citizens of the
several cities and of the relative governmental costs
of those cities, the per capita net revenue receipts and
governmental cost payments of tho several cities
are given in Table X, which follows. The per capita
figures are in all cases based upon the absolute amounts
of Table VI.
DIAGRAM 8 . — N E T REVENUE RECEIPTS AND N E T GOVERNMENTAL
COST PAYMENTS OP 146 CITIES FOR SPECIFIED Y E A R S : 1903MILUONS.OF DOLLARS
400
600
Table X
City
num
ber.
1917.
800
%>&X&SSXSJrr/s//////
SSs
-*.-.-
^UM+*WJ^SASSSJSJ2ZZ1
v///Awyjy////4Y/y/////^^^^
W$>^&JpssJfSjrj'jt*S'4
y//////;s///y////s//j?//^^^^
YAV//AVy/AWySV//AV//;S///^^^^
1 New York, N. Y
2
3
4
5
'isftv/////////:
r/mw////Ay//z9y//^^
sszfflza
6
7
8
9
10
1903
NET REVENUE.RECEIPTS
wmxm
131.25
$32.53
36.08
36.10
25.47
22.87
23.69
38.17
37.50
26.39
24.75
25.11
$40.05
34.76
26.60
34.11
48.57
139.41
36.66
34.02
31.69
42.75
32.69
38.72
29.37
40.22
44.50
36.35
43.72
28.56
39.72
53.74
NET. .GOVERNMENTAL COST PAYMENTS
GBOUF D.—CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
tXPENSgt INTCREiT
OUTLAYS
TABLE 5.
Per capita revenue receipts and governmental cost
payments.—The per capita receipts and payments of
Table 5 are based on the absolute amounts shown in
Table 4, which include certain transfers between
enterprises, departments; and funds, but exclude
receipts and payments in error and all other counter
balancing receipts and payments.
Per capita net revenue 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
Govern
Revenue mental
receipts. cost pay*
ments.
GBOUF I.—CITIES HAVING A POPULATION OF 600,000 AND OYER IN 1917.
vmwssjjpssjMA
i .• s -•
FEB CAPITA NET—
CITY.
IOO0
?///s7///:vAr/////;7j7////z^^^^
I
• '. "
' •'■•■■.
y//////AY//////yjVAy///Ay/z^^^^
57
Buffalo, N . Y
San Francisco. Gal.
Milwaukee, w i s . . . .
Cincinnati, Ohio...
Newark. N . J
New Orleans, La...,
$37.01
46.67
33.51
39.69
39.25
28.78
Washington, D. C..
Minneapolis, Minn.
Seattle, Wash..
Jersey fcity, N.T.I
Kansas City, Mo.
36.20
35.43
46.01
26.49
40.61
OBOUP HI.—CITIES HAVING A POPULATION OF 100,000 TO 800,000 IN 1917.
Portland, Oreg...
Indianapolis, Ind.
Denver. Colo
Rochester, N. Y . .
Providence, K. I..
130.49
26.22
27.46
31.39
26.10
$27.59
27.46
22.21
34.86
27.49
St. Paul. Minn....
Louisville, K y . . . .
Columbus, Ohio.,
Oakland, Cal
Toledo, Ohio
25.67
25.72
22.81
29.11
22.30
28.14
24.41
25.95
27.23
28.76
FINANCIAL STATISTICS OF CITIES.
58
T a b l e X—Continued.
City
num
ber.
CITT.
Govern
Revenuo mental
receipts. cost pay
ments.
GROUP m.—CITIES HAVING A POPULATION Of 100,000 TO 300,000 IN 1917—Con.
32
33
34
35
36
27.91
24.64
22.07
21.84
14.46
29.49
19.83
21.36
22.44
14.16
117
118
119
120
Flint, Mich
Rockford.111
Tampa, Fla
Pueblo, Colo
25.75
22.32
26.78
18.77
20.07
25.00
25.56
27.97
30.36
121
122
123
124
New Britain, Conn,
San Diego, Cal
Binghamton, N. Y.
York, P a . . . .
22.79
55.50
23.96
11.69
125
126
127
128
Springfield, Ohio..
Maiden. Mass
Lancaster, Pa
Augusta, Ga
18.33
24.82
24.08
22.46
47
48
49
50
51
San Antonio, Tex
Bridgeport, Conn
New Bedford, Mass...
Salt Lako City, Utah.
Nashville, Tenn
20.74
25.23
28.81
34.16
21.97
34.02
29.16
34.72
52
53
54
55
66
Cambrldj i, Mass.
Lowell, I
Tacoma, Wash
Houston, Tox..
Trenton, N. J..
33.07
21.97
28.94
27.44
29.42
24.01
22.37
45.96
24.03
57
58
59
60
61
Hartford, Conn
Reading, Pa
Youngstown, Ohio..
Fort Worth, T e x . . .
Camden, N . J
37.49
13.32
25.13
17.18
19.83
38.10
13.29
25.60
17.68
20.82
62
63;
64
65
66
Albany, N . Y
Springfield, Mass..
Lynn, Mass
Des Moines, Iowa.,
Lawrence, Mass....
31.45
41.23
24.74
21.82
20.27
36.61
39.40
26.08
27.96
21.51
GBOUP IV.—CITIES HAVING A POPULATION OP 50,000 TO 100,000 IN 1017.
77
78
79
80
81
832.91
24.52
21.12
17.42
18.30
340.73
20 21
26.46
20.83
22.66
33.38
29.84
25.07
18.84
20.50
34.63
30.21
29.81
19.14
22.14
Somerville, Mass...
Waterbury, Conn..
St. Joseph, Mo
Manchester, N. II..
Troy, N . Y
23.49
22.51
19.09
18.58
26.50
23.20
23.39
20.22
20.50
22.44
82
83
84
85
86
Hoboken, N. J
Wilkos-Barro, P a . .
Fort Wayne, I n d . .
Jacksonville, Fla...
Evansvillo, I n d . . . .
23.99
16.65
24.12
26.60
22.25
34.45
16.35
21.87
32.36
22.13
87
90
91
Erie, Pa
East St. Lonis, 111.
Passaic, N . J
Harrisburg, P a . . . .
Peoria, 111...
21.39
14.68
14.77
19.16
24.57
21.21
16.90
17.14
18.40
28.70
92
93
94
95
96
Wichita, Kans
Bayonne, N. J
South Bend, I n d . .
Savannah, Ga
Johnstown, Fa
20.68
26.96
18.50
23.77
13.23
14.30
28.78
17.13
25.18
15.43
25.71
34.09
24.32
16.28
33.41
29.45
15.56
22.43
21.69
18.25
15.78
23.42
24.72
16.54
16.03
27.47
56.36
31.12
16.30
33.37
32.06
19.97
21.39
30.05
18.22
17.26
22.79
23.66
16.72
13.61
97 Brockton, Mass
98 Sacramento, Cal
99 El Paso, Tex
100 Terre Haute, Ind
101 Holyoke, Mass
102 Portland, Me
103 Allentown, Pa
104 Springfield, HI
105 Canton, Ohio
106 Charleston, S . C . . . .
107 Chattanooga, Tenn.
108 Pawtucket,R. I . . . .
109 Berkeley, Cal
110 j Altoona, Pa
111 Mobile, Ala
,
,
,
,
GEOUP IV.—CITIES HAVING A POPULATION OP 60,000 TO 100,000 IN 1917—COn.
Atlantic City, N . J .
Sioux City, Iowa..
Little Rock, A r k . .
Covington, K y . . . .
Saginaw, Mich
Patorson, N. J
,
Grand Rapids, Mich.,
Fall River. Mass
Dayton, Ohio
Dallas, Tex
Duluth, Minn
Akron. Ohio
Norfolk, Va
Elizabeth, N . J
Utica,N.V
GovernRevenue . mental
receipts. cost pay-
112
113
114
115
116
42
43
44
45
46
72
73
74
75
76
CITY.
PER CAPITA NET—
$19.62
11.52
30.13
30.46
31.30
37
38
39
40
41
Yonkcrs,N.Y
Schenectady, N . Y . . . ,
Kansas City. Kans
Oklahoma City, Okla..
Wilmington, Del
,
City
num
ber.
320.08
12.17
33.16
31.89
26.45
Atlanta, Ga.
Birmingham, Ala..
Omaha. Nebr
Worcester, Mass...
Richmond, Va
Syracuse, N . Y . . . .
Spokane, Wash....
New Haven, Conn.
Memphis, Tenn....
Scranton, Fa
67
68
69
70
71
T a b l e X—Continued.
PER CAPITA NET—
842.21
31.40
13.35
16.81
22.89
•
20.15
24.01
14.05
22.80
GBOUP V.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917.
129
130
131
132
133
Kalamazoo, Mich.
Davenport, Iowa..
Topeka, K a n s . . . . ,
Salem, Mass
Haverhill, Mass...,
134
135
136
137
138
Pasadena, Cal
Bay City, Mich
McKeesport, Pa
Huntington, W. Va...
Racine/Wis
39.40
21.95
21.23
20.56
21.63
139
140
141
142
143
Lincoln, Nebr
Chelsea, Mass
Superior, Wis
Macon, Ga
Muskogee, Okla
30.51
21.78
20.06
23.58
14.65
144
145
146
147
148
Woonsooket, R. I
Newton, Mass
Montgomery, Ala
Butte. Mont
Wheeling, W. Va
16.73
46.48
17.06
29.00
18.37
149
150
151
152
153
Roanoke, Va
West Hoboken, N. J..
East Orange, N . J . . . .
Lansing, Mich
Galveston, Tex
14.55
13.54
29.15
27.31
32.68
154
155
156
157
Fitchburg, Mass
Chester, Pa
PerthAmboVjN.J..
New Castle, Pa
Lexington, Ky
28.95
13.09
21.48
15.31
23.52
150
160
161
162
163
Springfield, Mo
Hamilton, Ohio.
Charlotte *N.C
Decatur, ill
Dubuque, Iowa
17.84
23.60
17.47
23.44
21.16
164
165
166
167
168
Portsmouth, Va
Everett, Mass
San Jose, Cal
Pittsfield, Mass
Knox ville, Tenn
10.69
25.10
22.41
28.11
23.24
169
170
171
172
173
Qulncy, Mass
Elmira,N.Y
Jolietjll
NewRoch«lIe,N.Y.
Auburn, N . Y
25.87
26.39
22.90
34.41
22.56
174
175
176
177
178
Cedar Rapids, Iowa...
Niagara Falls, N . Y . . .
Mount Vernon, N . Y .
Amsterdam, N . Y . . . .
Lorain, Ohio.
26.81
34.32
32.29
18.27
21.69
179
180
181
182
183
Qulncy, HI.
Jamestown N . Y . ,
Taunton, 1
Oshkosh, Wis..,
Waterloo, Iowa..
19.11
27.45
28.34
17.07
22.46
184
185
186
187
188
Fresno, Cal
Everett. Wash..
Lima, Ohio
Jackson, Mich..
Stockton, Cal...
28.56x
22.94
16.71
24.55
33.73
$18.57
24.52
.23.92
24.26
26.11
DESCRIPTION OF GENERAL TABLES.
59
ments of the cities of each of the five groups having
the highest and lowest net per capita as shown by
Table X.
rer
capita
net
[revenue]
re
ceipts.
GROUP V.—CITIES HAVING A POPULATION O f 30,000 TO 60,000 IN 1017—Continued.
Highest city.
GROUT.
190
191
192
193
Shreveport, L a .
Austin, T e x
Columbia, S. C .
Boise, I d a h o . . . .
Aurora, HI
194
195
196
197
198
Williamsport, P a .
Waco, T e x
JopUn, Mo
Orange, N . J
Lynchburg, V a . . .
13.93
25.21
22.08
21.87
24.30
12.83
23.19
25.06
18.96
23.63
199
200
201
202
203
BelUngham, Wash
,
Colorado Springs, Colo.,
Brookline/ftCass
Danville, B l
,
Kenosha, W i s
22.40
23.73
57.94
20.01
28.93
23.00
20.10
55.36
17.74
35.06
204
205
206
207
Newport, K y
L a Crosse, w i s
Council Bluffs, Iowa.,
Tulsa, Okla
14.18
20.08
27.47
46.10
13.00
16.38
21.12
53.73
Winston-Salem, N . C .
Ogden, Utah
210 Nofiisfown, P a
211 Stamford, Conn
15.95
26.14
8.97
29.33
19.82
21.20
7.54
31.12
212
213
214
215
Zanesville, Ohio.
Madison, W i s
Waltham. Mass
Easton, P a
17.94
36.00
26.92
12.92
17.65
43.79
23.14
13.60
216
217
218
219
Charleston, W . V a . . .
Poughkeepsie, N . Y .
Newport, B . I
Wilmington, N . C . . .
28.12
24.85
20.25
17.35
25.42
23.84
28.09
17.54
$18.27
25.96
17.13
16.92
22.17
$43.67
35.67
24.60
19.16
20.48
Revenues and governmental costs increasing with the
size of cities.—The most significant figures of Table X,
as well as those of Table 5, are those for the fire
groups of cities arranged according to population.
The per capita figures are notably larger for cities
having over 300,000 inhabitants than for those of
smaller size, principally because of the inclusion of
county costs in the case of the larger cities. This
general fact is illustrated by Diagram 9, which follows.
DIAGRAM 9 . - - P E R CAPITA NET REVENUE RECEIPTS AND GOVERN
MENTAL COST PAYMENTS FOR GROUPS OF CITIES WITH SPECIFIED
POPULATION: 1917.
GROUPS OP CITIES WITH
SPECIFIED POPULATION O
OVER
DOLLARS
II.
Ill
IV
V.
(Boston, Mass
$48.57
[Los Angeles, Cal.. .
[Washington, D.C.. 43.65
i San Francisco, Cal. #
[Springfield, Mass... 4L23
[Houston, Tex
[San Diego, Cal..... 55.50
[Sacramento, Cal....
Brookline, Mass.... "57.*94
Philadelphia, P a . . $26.60
Baltimore, M d . . . .
Now Orleans. La.. 23.11
46.67 Jersey City, N . J . .
[^Birmingham, Ala. 12.17
"45.*96
, 11.69
56.36 York, P a
8.97
55.36 Norristown, P a . . .
$28.56
$53.74
26.49
11.52
13.10
7.54
The variations shown by the foregoing figures are
illustrated by Diagrams 10 and 11, which follow.
DIAGRAM 10.—PER CAPITA NET REVENUE RECEIPTS FOR CITIES
WITH HIGHEST AND LOWEST PER CAPITA IN GROUPS OP CITIES
WITH SPECIFIED POPULATION: 1917.
GROUPS OP CITIES WITH
ircv,r 61
' ' w u
OVER 600000
w
■,wm
O
MASS.
30
OOLLARS
40
60
■ ■ ( ■ ■ ■ ■ I
PHILADELPHIA. PA.
■BBSHHBH
300000 TO 600000
1
1
1
WASHINGTON, 0. C.
H H H S f l B B H
NEW ORLEANS, LA.
■ ■ B B B H
100000 TO 300000
1
1
SPRINGFIELD. MASS. B S 3 B E 9 3 B
BIRMINGHAM, ALA.
HB9B
60000 TO IOOO0O
1
SAN DIEGO* CAL.
1
1
HB^HBHB^E
YORK. PA.
PHBfi
30000 TO 60000.
L « ^ ^ ^ ^
BROOKLINE. MASS.
^ ^ H H H I
NORRISTOWN. PA. I s H s l 1
rP r
\
1
60
300000 TO 600000
|
SAN FRANCISCO.
JWRlrtMnggBBMB
CAL.
i
t
T ^ —
JERSEY CITY, N. «L
HEGHHBH
TO
IOO00O TO 300000
|
H0UST0N.TEX.
BHINCT GOVERNMENTAL COST PAYMENTS
R g g g g NET REVENUE RECEIPTS
To the general rule set forth above and illustrated
by Diagram 9 there are many individual exceptions,
as may be seen by a study of Table X, and also by
the following statement, which gives the net per
capita revenue receipts and governmental cost pay
1
DIAGRAM 11.—PER CAPITA NET GOVERNMENTAL COST PAY
MENTS FOR CITIES WITH HIGHEST AND LOWEST PER CAPITA IN
GROUPS OF CITIES WITH SPECIFIED POPULATION: 1917.
DOLLARS
OVER 600000
d
20
40
LOS ANGELES. CAL. ptaWBJTTBRUIl ffllflfl
BALTIMORE, MD.
iWlMWKMJMyMi
100000 TO
Lowest city.
Per
capita
Per
not
capita govnet
cmrevenue] mental
re
cost
ceipts. pay
ments.
GROUPS OF CITIES WITH
SPECIFIED POPULATION
600000
aooooe TO
8OO00
I..
Per
capita
net
gov
ern
mental
cost
pay
ments.
BIRMINGHAM. ALA.
80000, TO IO0OOO
HHBB
|
YORK; PA.
30000 TO 60000
NORRISTOWN. PA.
|
B8B9HBHI
|
1
H9HH
|
|
■ H 1
HHHr
FINANCIAL STATISTICS OF CITIES.
60
Comparative summary of per capita net revenue The corresponding percentages for 1917 were 58.7,
receipts and net governmental cost payments for specified4.2, 11, arid 26.1.
The gradual but marked increase from 1903 to 1917
years: 1908-1917.—hi Table XI, which follows, is
presented a summary of the per capita net revenue in the per capita payments of the 146 cities for gov
receipts and per capita net governmental cost pay ernmental costs, which include expenses, interest, and
ments for the aggregate of the 146 cities covered by outlays, shown by thefiguresof Table XI, are illus
the several census reports for specified years from trated by Diagram 12, which follows.
DIAGRAM 1 2 * — P E R CAPITA N E T PAYMENTS FOR GOVERNMENTAL
1903 to 1917.
COSTS, BY PRINCIPAL CLASSES, OP 14ft CITIES FOR SPECIFIED
Y E A R S : 1903-1917.
TttbloXI
PER CAPITA NET REV
ENUE RECEIPTS.
TEAR.
Total.
1917
1915
1913
1911
1909
1007
1905
1903
Other
than of
public
service
enter
prises.
PER CAPITA VET GOVERNMENTAL
COST PAYMENTS.
Of
public
service Total.
enter
prises.
131.97 628.84 $3.13 133.26
34.63 !
26.97 3.03
30.00
32.48 !
25.74 2.81
28.55
32.25
26.09 2.98
28.07
23.63 2.89 1 30.33
26.42
29.91 i
21.90 2.77
24.67
25.67
22.79 1 20.19 2.60
24.64
18.71 2.42
21.14
For
expen
ses of
general
depart
ments.
$19.53
18.95
17.67
16.91
16.00
15.84
13.81
13.25
For
expen
For
ses of For
public inter out
service est. lays.
enter
prises.
$1.39
1.39
1.35
1.26
1.22
1.17
1.07
1.10
$3.66
3.58
3.15
3.07
2.86
2.56
2.36
2.06
$8.68
10.60
10.29
11.02
10.18
10.34
8.32
8.23
■ ■ ■ EXPENSES OF MNCftAL Od»A*TMENT3
O Z Q EXPENSES OF fUEUO SERVICE ENTERF«IS£S
3 INTEREST
G2233 OUTLAYS
Comparatwe mmmary of per capita net receipts from
principal revenues of 146 cities for specified years:
1908-1917.—In Table XII, whieh follows, are* shown
the per capita averages of all net revenue receipts and
those of a number of principal classes of such receipts.
The summary is for the cities covered by the census
reports for specified years, from 1903 to 1917. The
revenue receipts, which are included in the column
headed "Other revenues," are those from depart
mental fees, charges, sales, interest, rents, privileges,
fines, penalties, and escheats.
The receipts and payments in this table are on the
same basis as those of Table X, but on a different one
from those included in Table 5, which are computed
on the basis of the amounts included in Table 4,
the figures of Table XI being computed after exclud
ing the service and interest transfers to make them
fully comparable with the figures of prior years, as
are those of Table X.
Sub
The summary gives the per capita figures for all T a b l e X I I
ven
Li
tions, Earnrevenue receipts and also for those (1) from revenues
cense
grants,!
The
rifts,"
taxes
other than of public service enterprises and (2) from
general Taxes
the other Other
dona public, Other
reve
Total. prop on
than
liquor
tions,
revenues of public service enterprises. It also gives
taxes.
nues.
erty
the
ments. and service]
tax. traffic. on
enter
liquor
pen
the per capita figures for all governmental costs, also
traffic.
sion prises.
for those (1) for expenses of general departments, (2)
moats.
for expenses of public service enterprises, (3) for
interest, and (4) for outlays. The number of cities 1917.
131.97 $20.67 $1.16 $0.48 $0.73 $2.50 $1.28 $3.13 $2.12
1915.
18.73 1.32
30.00
0.43 0.61 2.54
3.03
2.08
1.26
for which the census reports present statistics has 1913.
28.55
17.82
1.42
0.42 0.58 2.34
1.88
2.81
1.28
1911.
17.37
1.46
28.07
0.42 0.56 2.35
2.98
1.63
1.30
materially increased since 1903, but these changes 1903.
26.42
16.14
1.48
0.40 0.60 2.22
1.40
2.89
1.28
1907.
14.64
1.63
24.67
0.38 0.62
2.02
2.77
1.43
1.18
have not been of such a character as seriously to affect 1905.
22.79
14.01 1.34
0.33 0.50
1.14
2.60
1.80
1.08
12.93 1.32
21.14
0.28 0.46
1.60
2.42
1.16
0.91
the comparability of the per capita figures. The per
capita net payments for both classes of expenses shown
The relations brought out in Table XII are shown
in the table increased in about the same ratio as did
graphically in Diagram 13.
the per capita net revenue receipts. The per capita
payments for outlays for 1917, though less than in DIAGRAM 1 3 . — P E R CAPITA N E T R E V E N U E RECEIPTS, B Y PRINCI
PAL CLASSES, OP 146 CITIES FOR SPECIFIED Y E A R S : 1903-1917.
1915, show an increase of $0.45, or 5.5 per cent, over
those for 1903. These payments comport with the
great increase in public indebtedness recorded in other
tables of this report and are reflected in the increase
of per capita payments for interest on municipal debt
shown in Table XI. Comparing the payments for
1903 with those for 1917, it is found that in the former
year 53.8 per cent of the payments for governmental
costs were for expenses of general departments, 4.5
SCENERAU mOFERTV TAX
G Z ^ ' F E C I A L ASSESSMENT*
9 TAXES ON UQUOft TRAFFIC
0 | f l | | | SUBVENTIONS. GRANTS. GIFTS. t T C
per cent for expenses of public service enterprises, 8.4
lUCENSS TAXEtOTHER THAN UQUOff @ ^ * » , . , © * , * , « ENTtHWISEf
per cent for interest, and 33.4 per cent for outlays.
DESCRIPTION OF GENERAL TABLES.
TABLE 5.
61
those for the years 1903 to 1907 are computed upon the
Character #/ table.—Table 6 shows for the sereral basis of reports which in some columns include
cities and for the five groups of cities the per cent amounts received in error that were later refunded.
which the receipts from each class of revenues consti A careful investigation shows that this noncomparatute of the total revenue reoeipts, and the per cent bility exaggerates for the years 1903 to 1907 the per
which the payments for each of the classes of govern centages for general property taxes to the extent of
mental costs constitute of the total of such payments. less than 1 per cent. This exaggeration reduces the
The percentages are in all cases computed upon the percentages of most of the other columns, the total
exaggeration and reduction being for any given year
basis of the receipts and payments shown in Table 4.
Per cent distribution of revenue receipts, by cities.—Ofnot far from one-half of 1 per cent.
The figures' in Table XIII disclose a number of
the total receipts from revenues in 1917, 69.7 per cent
was from property and other taxes. The only cities of minor variations in the proportion of receipts obtained
over 100,000 inhabitants that realized less than 50 per from year to year from the several sources of revenue.
cent of their revenues from property and other taxes No class of receipts shows, however, a marked tend
were Spokane, Wash., 45.9 per cent, and Tacoma, ency to increase or decrease relatively, although earn
Wash., 42.4 per cent. The former city has a very high ings of public service enterprises, taxes on liquor
percentage of special assessments, and the latter, of traffic, and subventions, grants, gifts, and pension
assessments have slightly smaller percentages in 1917
earnings of public service enterprises.
Of the municipalities having.between 30,000 and than in 1903, and the receipts from the general prop
100,000 inhabitants, 7 realized less than 50 per cent of erty tax, and license taxes other than on the liquor
their net revenue receipts from these taxes, the one traffic, miscellaneous taxes, and special assessments,
showing the smallest percentage, Bellingham, Wash., show somewhat greater percentages in the later than
having a percentage of only 39.3 and very large rela in the earlier years.
tive receipts from special assessments.
Proportional distribution of revenue receipts, by divi T a b l e X I I I
Sub
ven
sions of fhe governments of cities.—An examination of
tions,
Licensel
grants.
Earn
Tho
Table 4 will disclose the fact that the proportion of
Taxes taxes
of Other
general on
Special dona ings
the other
Other
public
prop
than taxes. assess tions, service reve-.
revenues received from property taxes is much greater
liquor
erty traffic. on tho
ments. and enter* nue.
tax.
liquor
as a rule for city corporations in cities having a single
traffic.
SS:
division of government than in those having two or
sion
ments.
more divisions, while the relative contributions by
special assessments are larger in the case of the city 1917
64.3
1.5
3.6
2.3
7.8
4.0
9.9
6.6
02.4
1.4
4.4
2.0
8.6
4.2
10.0
6.9
corporations last mentioned. Such divisions of the 1915
62.4
1.5
2.0
1913
8.2
5.0
4.5
9.9
6.6
2.0
61.9
8.4
1.5
5.2
1911
4.6
10.6
5.8
city government as school districts and sanitary dis 1909
2.3
8.4
5.9
61.0
1.6
4.9
10.9
5.3
2.5
8.2
6.6
59.4
4.8
1.5
11.2
5.8
tricts are very largely supported by property taxes, 1907,
2.2
7.9
5.9
4.7
61.5
1.5
1905
11.4
6.0
2.2
7.6
6.3
4.3
61.4
1.3
11.5
5.5
and, with the exception of park districts, receive no 1903
revenue from special assessments. The school dis
tricts receive a larger proportion of all revenues from
The proportion of all revenues represented tiy those
subventions than any other division reporting such from each of the principal sources are shown graphi
revenues.
cally in Diagram 14, which follows.
Comparative summary of the per cent distribution vf
net revenue receipts of lifi cities for specified years: DIAGRAM 14«-TPER CENT DISTRIBUTION OP NET RECEIPTS OP
146 CITIES PROM THE SEVERAL SOURCES OP REVENUE FOR
1908-1917.—Table XIII, which follows, gives the per
SPECIFIED YEARS: 1903-1917.
cent distribution of the net revenue receipts of the 146
PER CENT
cities covered by the census reports for specified years
from 1903 to 1917, inclusive. The headings of the
columns differ somewhat from those of Table 6, owing
to slight differences in the tables for.net revenues in
the earlier and later reports. The percentages are
based upon the absolute amounts of net revenue
receipts tabulated in the reports for the several years,
and that basis differs somewhat from the basis for the
9 GENERAL PROPERTY TAX
UZ& SPECIAL ASSESSMENTS.
percentages of Table 6, by being- exclusive of service g g g a TAXES ON UQUOR.TRAfTlO H U H SUBVENTIONS. GRANTS. GIFTS.ETC.
and interest transfers. The figures for the several B S D LICENSE OTHE* THAN LIQUOR ggjgg] PUBLIC ^SERVICE ENTERPRISES
3 OTHER TAXES
I
~t OTHER REVENUES
years are not in all cases strictly comparable, since
FINANCIAL STATISTICS OF CITIES.
62
Comparative summary of the per cent distribution of
PER CENT
PER CENT
TOR—
FOR—
net governmental cost payments of 146 cities for specified
Lowest
city.
Highest
city.
years: '1908-1917—Table XIV, which follows, gives GROUP.
Ex
In
Ex
In
the percent distribution of the net governmental cost
penses. terest*
penses. terest.
payments for the 146 cities given in Table IX for
4.9
53.9
11.2 Detroit, Mich
Philadelphia, P a . . . 77.4
specified years from 1903 to 1917, inclusive. The I..
1.4
/Washington, D . C 62.2
21.1 \Kansas
New Orleans, L a . . . 69.5
II
4.8
City, Mo..
58.8
table discloses, for 1917 as compared with 1903, a m
11.1
49.9
19.9 Salt Lake City,
Memphis, Term.... 72.1
Utah.
decrease in the proportion of payments for outlays, a
4.9
18.5 Sioux City, Iowa.. 50.3
77.7
Charleston,
W.Va. 40.9
21.5
75.7
8.7
slight increase in that for payments for expenses, and a v
considerable increase in that for payments for interest.
It is apparent, therefore, that the cost of carrying
The last column of Table 6 shows for the several
their indebtedness is becoming a greater relative cities the percentages of governmental cost payments
burden upon these municipalities, as compared with represented by their revenue receipts. For 91 of the
their expenses and outlays.
219 cities of the table this percentage is in excess of
100.
Table XIV
PER CENT DISTRIBUTION OF NET
GOVERNMENTAL COST PAY
MENTS.
YEAB.
TABLE 7.
Character of table.—In Table 7 are shown the revenue
receipts from taxes, special assessments, fines, forfeits,
and escheats; that is, the gross receipts from the reve
62.9
11.0
26.1
58.9
10.4
30.7
nue^ mentioned less receipts in error which were later
58.6
9.7
31.7
56.3
9.5
34.2
refunded.
57.0
9.4
33.6
56.9
8.5
34.6
In. the introduction to this report, on pages 30 to 34,
58.2
9.2
32.5
58.4
8.3
33.3
are definitions of the terms Mtaxes," "special assess
ments," "fines," "forfeits," and "escheats," and
The proportion of all governmental cost payments descriptions of the various, classes into which the
represented by those for expenses, interest, and out principal revenues mentioned have been subdivided
lays is shown graphically in Diagram 15, which follows. for statistical purposes.
Receipts from the general property tax.—The receipts
DIAGRAM 15.—PER CENT DISTRIBUTION OF NET GOVERNMENTAL
COST PAYMENTS OF 146 CITIES FOR SPECIFIED YEARS: 1903of the several cities from the general property tax are
1917.
shown in Table 7 in three columns. The first gives
the total amounts collected in the several cities, the
second the amount of taxes collected as parts of the
original levies, and the third the amounts received as
penalties and interest on deferred payments.
Among the receipts included in Table 7 as from the
general property tax are the amounts derived from
general and special levies. The character of the
special levies, and the amounts and varying rates
at which such levies were made, are given in Table
Per cent relation of revenue receipts to governmental32 and in the accompanying text, beginning on page
cost payments.—Of the total revenue receipts of the 219 113.
cities covered by this report, 63.9 per cent was re
Receipts from special property taxes.—Of the 219
quired for meeting expenses, 13.2 per cent for meeting cities covered by this report, 94 reported receipts from
interest, and the balance 22.9 per cent, was available special property taxes amounting to $14,739,512. Of
for outlays and for other purposes. In the statement the total amount reported, the 24 cities of Massachu
which follows are given for the respective groups the setts reported $5,975,630, or 40.5 per cent, and the 18
cities with the highest and lowest percentages of their cities of New York reported $5,527,279, or 37.5 per
revenue receipts required for meeting their govern cent. The amounts received from the different classes
mental cost payments for expenses and interest, of special property taxes are shown in Table XV,
together with the percentages of each.
which follows.
For
For
For
expenses. interest. outlays.
DESCRIPTION OF GENERAL TABLES.
Table XV
CITY.
Grand total..
Group
Group
Group
Group
Group
Table XV
SPECIAL PROPERTY TAXES.
Bank
stock.
[85,632,580
I....
II..
III.
IV..
V...
4,103,221
541,575
481,766
211681
291,337
8288,101 11,310,522 $152,874 [17,355,435
176,757
107,604
3,740
990,363
140,384
76,815
73,974
28 956
24,248 3,101,455
92,101
385,358
16,149 2,547,132
15,932
5421993
4,444
778,492
GROUP I.—CITIES HAVING A POPULATION O f 600,000 AND OVER IN 1917.
1
4
5
6
7
8
St. Louis, Mo
Boston, l&ass
Detroit. Mich.
Baltimore, Md
13,675,800
$910,390
304,756
122,665
$176,757
79,973
$24,243
$723,456
2,3611784
16,215
GROUP n.—CITIES HAVING A POPULATION OF 8 0 0 , 0 0 0 TO 5 0 0 , 0 0 0 I N 1917.
Buffalo N . Y
Milwaukee, W i s . . . .
Cincinnati. Ohio....
Newark, N . J
Minneapolis, Minn.
Jersey City, N . J....
$334,779
142,48i
"64,"3i2
$88,629
51,755
$70,968
396
35
37
39 New Haven, Conn....
42
44 Fall River, Mass
24,100
43,433
80,404
13 434
31,653
45
48
49 New Bedford, Mass...
52
53 Lowell, M a s s . . . . . . . . .
23,i75
40,818
15,831
15,821
56 Trenton, N . J
57
59
61 Camden, N. J . . , . *
15,418
2,291
62 Albany, N . Y
63
64 i*ynn, Mass... . . . . . . .
66
60,711
15,544
13,677
2,502
24,159
$5,328
7,268
$357,762
12,562
816
168,659
2,059
310,522
255,146
132,718
1,494
734,066
14,690
217,314
119,129
251,000
GROUP IV.—CITIES HAVING A POPULATION OP 5 0 , 0 0 0 TO 100,000 I N 1017.
Yonkers,N.Y
Schenectady, N. Y....
Wilmington, Del
Duluth,Minn
Akron, Ohio
$6,476
6,518
$30,212
8i 557
5,323
Savings
Mortgage. Inherit- All other.
bank
deposits.
GROUP IV.—CITIES HAVING A POPULATION OP 60,000 TO 100,000 IN 1917—COn.
75
76 U t i c a , N . Y
77
78
80 Manchester, N . H
$6,608
43,764
5,511
13,036
81 Troy, N . Y
82
89 Passaic, N . J
93
32,758
11,871
6,847 ;
2,693
97
101
105
11? Atlantic City, N. J . . . .
11,119
16,938
121 New Britain, C o n n . . .
123 Binghamton, N . Y . . . .
175
1?6 Maiden, Mass*.
Ml,805
12,255
$15,563
$74,768
55,641
$107,604
•8,891
*
191,261
134)487
$10,185
17,715
5,428
6,767
1,200
75,864
GROUP V»—CITIES HAVING A POPULATION OP 3 0 , 0 0 0 TO COyOOO I N 1917.
$47,673
16,610
SPECIAL PROPERTY TAXES.
Bank
stock.
$12,350
GROUP m . — C I T I E S HAVING A POPULATION OP 100,000 TO 3 0 0 , 0 0 0 I N 1917.
25
7ft
27 fit. Paul. Mirni...
29
31
CITY.
Savings
bank
Mortgage. Inherit
ance. All other.
deposits.
63
$967
10,010
$4,547
13?
133
138
140 Chelsea, Mass. . . . . . . .
141
$6,617
17,776
144
145 Newton, Mass
149
150 WestHoooken.N.J..
151 East Orange, N . J . . . .
39
71,309
154
156 Perth Amboy, N . J . . .
160
165 Everett, Mass... . . . . .
167 Pittsfield, Mass
5,118
1,840
£72
13,383
2,269
11,074
3,344
7674
7,737
169
170
172
173
175
Quincy, M 8 8 3 '
[
1 Elmira'N.Y
NewRochelle,N.Y..
Niagara Falls, N . Y . .
$81,354
63,123
39,397
43.899
64,991
2,993
52,068
$ioi
8,i07
3,134
72,072
859
i8,195
19,914
182
186
197
201
3,055
45)825
36,388
$3,799
4948
1,407
7,761
1
2,850
12,614
176 j Mount Vernon, N . Y .
177 Amsterdam, N . Y . . . .
178
180
181
54,622
39,428
4,466
1>2
546
$3,740
65,938
6,750
2,196
203
205
211
212
* 6,852
213
214
217 Poughkeepsie, N . Y . .
218
3,693
15,728
25
83,885
14,107
4,058
742
5,i23
19,079
38,333
*
i Includes insurance stock. * Includes s took of corporations other than banks.
FINANCIAL STATISTICS OF CITIES.
64
The following statement shows the character and amount of each kind of special property tax appearing
in Table XV in the column headed "All other."
CITY, CITY KffMBER, AND
80URCE OT REVENUE.
Amount.
St. Louis, Mo. (4)
♦..^Merchants and manuf$» facturers
j * Dramshop
p-;. Steamboat
1723,450
694,459
28,850
147
Boston, Mass. (5)
Corporation
Street railway
2,361,784
2,113,277
248,507
Detroit, Mich. (7)
Bonds
Tonnage
16,215
10,517
5,668
Milwaukee, Wis. (13)
Street railway
Tonnage......
Worcester, Mass. (35):
Corporation
New Haven, Conn. (39):
Shellfish commission*
Fall River, Mass. (44).
Corporation..
,
Street rail way
New Bedford, Mass. (49)
Corporation
Street railway
Ships in foreign trade
Cambridge, Mass. (52)
Corporation
Street railway
335,353
385,109
249
357,762
. 816
,
168,659
157,829
10,830
310,522
293,581
16,928
13
255,146
211,592
43,554
CITY, CITY NTJMBEB, AND
SOUBCE OT REVENUE.
Lowell, Mass. (53)
Corporation
Street railway
Amount.
Amount.
CITY, CITY NUMBER, AND
SOURCE OF REVENUE.
Amount.
Everett, Mass. (165)
Corporation
Street railway.
,
,
$54,622
43,375
11,247
75,864
59,743
16,121
Pittsfield, Mass. (167)
Corporation
Street railway
,
,
38,445
Salem, Mass. (132)
Corporation
Street railway
81,354
77,395
3,959
Qulncy, Mass. (169)
Corporation
Street railway
,
31,835
4,553
Haverhill, Mass. (133)
Corporation
Street railway
63,123
57,476
5,647
,
65,938
60,168
5,770
Racine, Wis. (13S)
Street railway
Gas and electric company.
39,397
21,504
17,893
Taunton, Mass. (181)
Corporation
Street railway.
Oshkosh, Wis. (182):
Street railway
43,899
39,301
4,698
$132,718
125 085
7,633
Holyoke, Mass. (101)
Corporation
Street railway.
734,066
Maiden, Mass. (126)
Corporation
Street railway.
$134,487
132,173
2,314
Hartford, Conn. (57):
Corporation
Springfield, Mass. (63):
Corporation
217,314
Lynn, Mass. (64)
Corporation
Street railway
119,129
111,522
7,607
Lawrence, Mass. (66)....
Corporation
Street railway
251,000
247,474
Wilmington, Del. (71):
Horse and mule tax.
Duluth, Minn. (72):
Tonnage
967
10,010
SomervlUe, Mass. (77)....
Corporation
Street railway
74,768
47,823
26,945
Chelsea, Mass. (140)
Corporation
Street railway
Superior, Wis. (141):
Street railway.
Manchester, N . H . (80)..
Railroad
Insurance company.
55,641
50,582
5^059
Newton, Mass. (145)
Corporation
Street railway.
48,549
3,519
Kenosha, Wis. (203):
Electric light and gas
company
La Crosse, Wis. (205):
Street railway..
.
Madison, Wis. (213):
Street railway
Brockton, Mass. (97)....
Corporation
Street rail way.
191,261
184,569
6,692
Fitchburg, Mass. (154)
Corporation
Street railway
72,072
70,303
1,769
Waltham, Mass. (214)
Corporation
Street railway
The following is a brief statement of the character of
the special property taxes reported in Table 7 for the
cities of the several states:
Connecticut—The tax receipts of Connecticut cities reported in
Table 7 in the column headed "Special property taxes" are the
receipts from the tax known locally as "corporation and bank-stock
tax." It is a tax of 1 per cent levied on the market value of the
stocks of every bank, and trust, insurance, investment, and bridge
company whose stock is not exempt by law. The amount of taxes
paid by the corporation on its real property in the state is deducted
from the computed 1 per cent tax, and the remainder is collected
from the corporation by the state treasurer and distributed among
the taxing districts according to the amount of stock in each. In
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 herse and mule in the city.
Mary land.—The tax receipts of Baltimore reported as from special
property taxes represent (1) the city's portion of the state tax of onefourth of 1 per cent upon savings bank deposits, the amount received
by the city being three-fourths of the tax collected from the insti
tutions within its borders; and (2) the tax of 1 per cent upon the
valuation of bank stock.
Massachusetts.—In Massachusetts the taxes on the stock of
national banks located in the state are apportioned among the
cities according to the number of shares owned in each. The tax
on shares held outside of the state falls to the state. The collection
of the tax upon the whole issue of the stock of a given bank is made
by the city in which the bank is located. The city retains its
portion of such collection and pays the remainder to the state for
distribution among the other Massachusetts cities in which stock
in the bank is held. The taxes on national-bank stock are of two
classes: (1) Those collected and retained for its own use by the city
in which the bank is located, and (2) those received from the state
as apportionment of taxes collected from banks located in other
Massachusetts cities. The taxes on the capital stock of street rail
ways and other corporations located in the state are collected by
CITY, CITY NUMBER, AND
SOURCE 0 7 REVENUE.
64,991
5,750
Brookllne, Mass. (201)
Corporation
Street railway
68,638
15,247
,
,
14,107
4,058
19,079
'495
the state and apportioned to the cities. The street-railway tax is
based on the amount of gross receipts per mile of track. Taxes on
other corporations are apportioned according to the residence of the
stockholders.
Michigan.—The special property taxes reported for Michigan
cities are taxes on bonds and mortgages and a tonnage tax on vessels.
The tax on bonds and mortgages is at the rate of one-half of 1 per
cent upon the principal mentioned in the bonds and on all mort
gages and land contracts, the latter to be paid at the time of recording.
One-half of tho amounts collected accrue to the state and one-half
to the county.
The tonnage tax consists of a specific tax of 20 cents per net ton
register of all passenger or passenger and freight vessels, and of 10
cents per net ton register of all freight vessels. This tax is col
lected by the state and paid to the county treasurer, who apportions
it to the city or township from which the vessel hails in such pro
portion as the state and county tax paid by said city or township
bears to the whole state and county tax in said county. The
balance is retained by the county.
Minnesota.—The special property taxes reported for Minnesota
cities are the mortgage registry tax, the tonnage tax, and the inherit
ance tax. All mortgages are taxed at the time of registry at the
rate of 15 cents per $100 of the loan secured when the mortgage runs
for five years or less and at the rate of 25 cents per $100 when it
runs for more than five years. This tax is collected by the county
treasurers and apportioned, one-sixth to the revenue fund of the
state, one-sixth to the county revenue fund, and the balance
divided equally between the school district and the city; village,
or town in which the real estate described in the mortgage is situ
ated.
The tonnage tax is a tax of 3 cents per net registered ton assessed
against all water craft employed in the navigation of international
waters. This tax is collected by the county treasurers and is
apportioned, one-half to the state and one-half to the county
wherein the port of hail of such craft is located.
Receipts from the inheritance tax are reported only for Minne
apolis, for which city the figures include a portion of the county
receipts, as previously explained.
Missouri.—The greater part of the special property taxes received
by the city of St. Louis was that provided for by a state law taxing
DESCRIPTION OF
the value of the largest amount of all goods, wares, merchandise,
. tools, machinery, raw materials, andfinishedproducts in the hands
of merchants and manufacturers between thefirst.Monday of March
and thefirstMonday of June of each year.
Additional revenues of this character are receipts from taxes on
dramshops and steamboats. Dramshop keepers pay, upon the
value of liquors received, an ad valorem tax equal to that paid by
merchants on merchandise. Steamboats are taxed at the rate of
one-tenth of 1 per cent on their valuations.
New Hampshire.—Special property taxes were reported for Man
chester in 1917 and were derived from the railroad tax and a tax on
savings banks, trust companies, loan and trust companies, loan and
banking companies and other similar corporations, building and
loan companies, and stock fire insurance companies.
The railroad tax is levied at the average rate of levy throughout
the state. The proceeds of this tax are distributed as follows: (1)
To the towns in which any railroad is located, one-fourth of the taxes
paid by the railroad corporation, of which each town receives its
proportion according to the share of the capital expended therein
for buildings and right of way; (2) to each town in which any stock
is held, such proportion of the remainder as the number of shares
owned therein bears to the whole number of shares; (3) the remain
der for the use of the state.
Savings banks, etc., pay 1 per cent per annum on special deposits
or capital stock after deducting the value of all real estate. All taxes
are paid to the towns in which such depositors or stockholders reside.
Building and loan associations pay three-quarters of 1 per cent upon
the whole amount paid in upon capital stock after deducting the
value of the real estate. All taxes are paid to towns where the asso
ciation is located. Stock fire insurance companies are taxed an
nually 1 per cent of the amount of their paid-up capital on April 1.
Three-quarters of this tax is paid to each town in such proportion
as the number of shares owned therein bears to the whole number of
shares. The balance is retained by the state.
New Jersey.—The only special property tax reported by the cities
of New Jersey is one on the value of bank stock. The law estab
lishing this tax was passed during the legislative session of 1914 and
became effective March 31, 1914. One-half of this tax accrues to
the county and one-half to the taxing district within which such
bank or trust company may be located. The tax amounts to threefourths of 1 per cent of the value of the shares of stock.
New York.—The cities of New York derive revenues from special
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
when the mortgages are recorded, at the rate of one-half of 1 per cent
on the amount of the loan secured. After deducting the cost of
collecting the mortgage tax, half of the remainder is paid to the taxing
district in which the mortgaged property is situated and the other
half to the state.
Ohio. —The law of May 5,1913, provides for a collateral inheritance
tax of 5 per cent on all amounts in excess of $500. Fifty per cent of
this tax is for the use of the state and 50 per cent is paid to the city,
village, or township in which it originates. Receipts from this
source are shown in Table 7 for all of the Ohio cities.
Rhode Island.—Special property taxes were shown in three cities
of this state, Providence, Woonsocket, and Newport, and represent
the amount collected by the state treasurer from nonresident share
holders of national bank stock and by him apportioned to the cities.
If taxes of this character were received by Pawtucket, they were not
separately reported.
Wisconsin.—The special property taxes reported for all cities of
Wisconsin are those assessed against street railways. These corpora
tions are taxed at the average rate for state, county, and local pur40944°—18
5
GENERAL TABLES.
65
poses. Of this tax 15 per cent is retained by the state and the baance is distributed to the cities, villages, and towns within which
the property is located and through which the business is carried on.
Among the receipts reported for Milwaukee is a special property tax
known as the tonnage tax. Owners of steamboats used for interstate
trade on the Great Lakes pay, in lieu of ail other taxes, an annual
sum equal to three cents per net ton of the registered tonnage of such
vessels. Another special property tax in Wisconsin is the inherit
ance tax. This is reported only for Milwaukee, for which city the
figures include the tax receipts of the county, as previously ex
plained. In Wisconsin the county treasurer collects the inherit
ance tax, which is both direct and collateral, and which ranges from
1 per cent to 15 per cent, depending upon the degree of consan
guinity. Exemptions range from $10,000 to $100. This is a state
tax, but counties retain 5 per cent of the collections up to $50,000,
3 per cent on the next $50,000, and 2 per cent on all additional sums.
Receipts from poU taxes.—In some cities poll taxes
are assessed at a fixed amount per capita, as $1 or $2;
in others the polls are given an arbitrary valuation, as
$100, and are assessed at the rate for the general prop
erty tax; in still others they are graded according to
the occupation of the individual. All receipts from
per capita taxes, whether uniform or graded, are
included in the column headed "Poll taxes." Poll
taxes amounting to $1,998,033 wore reported for 1917
by 94 of the 219 cities, located in 23 states. Of this
amount the 24 cities in Massachusetts reported
$908,209, or 45.5 per cent; 13 cities in New Jersey,
$128,686, or 6.4 per cent; 5 cities in Indiana, $60,716,
or 3.0 per cent; 5 cities in Connecticut, $197,488, or
9.9 per cent; 5 cities in Virginia, $35,983, or 1.8 per
cent; and 4 cities in Rhode Island, $47,305, or 2.4
per cent.
Receipts Ifrom taxes on the liquor traffic.—Under the
heading "On the liquor traffic," in the general division
of Table 7 headed "Business taxes," are included all
the revenue receipts of cities from taxes on the liquor
traffic. Where no receipts are reported, either none
were collected in 1917, the cities being under general
or local prohibition, or the revenue collected from the
traffic belonged to the state or some other civil division.
The very small amounts shown under this heading for
some cities indicate that the only liquor licenses granted
in them were those permitting druggists to sell liquors
and alcohol for medicinal purposes only.
Receipts from business taxes other than on the liquor
traffic.—Business taxes other than on the liquor traffic
are shown in Table 7 in two columns, one with
the heading "Collected without issue of license," and
the other with the heading "Collected with issue of
license."
The amounts shown in the column headed "Col
lected without issue of license" were from sources as
shown in Table XVI, which follows.
FINANCIAL STATISTICS OF CITIES.
66
Table XVI
CITY.
Grand total.,
$178,630 $SS,96S$2,199,595 $1,217,1181*1,128,507$1,722^)16
864,027
1,839,205 581,859
148,0251 88,125 356,817 296,528 849,360 557,585
116,742
' 185,842
481 92,963
110,486
30,6051 843
3,573 111,503 278,666 21,599
Croup I . . .
Group I I . .
Group III.
Group IV..
Group V...
GROUP I.—CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1017.
1
?
4
10
Table XVI-Con.
Street
Tole- Elec
tric railway Insur
All
ance
phono light
compa
com- com- , nies and com Incomes. other.
panies.
panics. ,panies.
banks.
New York, N . Y
$1,839,205
St. Lotus, Mo
$359,179
222,680
$630,837
233,190
CITY
GROUP iv.—CITIES HAVING A POPULATION OF 00,000 TO 100,000 IN 1017—continued.
93
98
102
104
Bayonne,N. J . . .
Sacramento, Gal.
Portland. M e . . . .
Springfield, 111...
106
108
109
112
Charleston, S. C
Pawtucket.R. I . . . .
Berkeley, Cal
Atlantic City, N. J..
118
122
123
128
Rockford, 111
San Diego, Cal
Binghamton, N. Y..
Augusta, Oa
GROUP II.—CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
Buffalo, N . Y
Han Francisco. Cal. Milwaukee, W i s —
Newark, N.J
Washington, D . C . .
Minneapolis, Minn..
Jersey City, N. J . . . .
'#77,"96i $88,125
$355,595
1,222
$267,907
42,357
31,126
124,568
38,003
19,554
4,616
270,705
14,344
13
GROUP HI.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1017.
?r> Rochester, N. Y
?6
?7 St. Paul, Minn
30
$14,804
$78
143,324
37,889
20,714
39,459
6,398
9,917
8,210
3?
31
37
4?
46
56
61
62 Albany, N . Y
3,694
186
6,476
4,226
6,538
671
GROUP IV.-OTIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1017.
67 Yonkers,N.Y
68
69
70 Oklahoma City, Okla.
72
4,926
4,868
5,033
6,716
88 East St. Louis, 111....
89
91 Peoria, 111
92 |
4,143
3,820
7,688
4,351
4,196
2,259
5
4,069.
9,768
3,658
10,563
2,615
13,209
$3,905
131
134
138
139
141
$5,672
3,708
3,814
$214
1,210
$3,573
6,220
18,685
2,052
13,514
809
11,381
1,325
1
4,136
17,117
1,840
1,680
2,573
1,144
2,643
Elmira, N. Y
Jollet, 111
New Rochelle, N. Y . .
Auburn, N . Y .
2,516
2,460
1,769
2,013
175 Niagara Falls, N . Y . . .
176 Mount Vernon, N. Y .
177 Amsterdam, N'. Y . . . .
179 QlltaQTjTII---,180
4,109
1,528
2,053
2,441
3,040
166
170
171
17?
173
$2,730
3,709 $71,210
West Hoboken, N. J..
East Orange, N . J . . . .
Perth Amboy, N. J . . .
Charlotte. N. C
150
151
156
161
162
78
1,210
197
?0? Danville, 111
$481
$843
142 Macon, Ga.
143 Muskogee, Okla.
144
147 Butte, Mont'.
148
182
184
188 Stockton, Cal
191 Columbia, S. C
193
$4,574
4,032
6,706
3,154
11,814
74 Norfolk, Va
75 Elizabeth, N. J
76 Utica,N.Y
81 Troy,N.Y
82
$276
6,421
70,205
$2,958
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1017.
$40,920
$70,064
Insur
Tele Elec Street
ance
phone tric railway
com Incomes.
All
com light compa
nies and panies.
other.
panies.
banks.
?ro
205
?07
208 Winston-Salem, N. C .
213
?17 Poughkeepsie, N. Y . .
218
719 Wilmington, N. C . . . .
4,126
3,366
2,245
39
20,698
1,150
1,755
2,344
11
3,317
2,769
1,454
2,259
1,538
2,532
6,593
93,844
32,523
7,199
849
4,009
1,858
36,708
•
6
1.094
The amounts shown in the column headed "All other' in Table XVI were received from the following
sources:
crrr, CUT NUMBER, AND
SOURCE OF REVENUE.
St. Louis, Mo. (4)
Merchants
Manufacturers
Los Angeles, Cal. (10):
Operative property
San Francisco, Cal. (12):
Operative property
Newark, N.J. (15$:
Jitneys
Amount.
,
•
Washington, I). C. (17)
Trust companies
Gas company
Building and loan associ
ations
Market company
Bridge and dock company
Minneapolis, Minn. (18):
Gram
Jersey City, N . J . (20):
Jitneys.
$630,837
340,119
290,718
233,190
267,907
4,616
270,705
154,107
91,184
24,469
495
450
14,344
13
CITY, CITY NUMBER, AND
SOURCE OF REVENUE.
Providence, R. I. (26):
Auctioneers
St. Paul. Minn. (27)
Public service corpora
tions
Trust companies
Oakland, Cal. (30):
Public service corpora
tions
Paterson, N. J. (42):
Jitneys
Dallas, Tex. (46):
Detective agency.
Camden, N. J. (61):
Jitneys
:...
Elizabeth, N.J. (75):
Jitneys
Hoboken, N. J. (82):
Jitneys
Bayonne,N.J.(93):
Motor buses
Amount.
$78
143,324
137,868
5,456
37,889
3,694
186
671
214
1,210
376
CITY, CITY NUMBER, AND
SOURCE OF REVENUE.
Sacramento, Cal. (98):
Public service corpora
tions
Portland, Me. (102):
Railroad and telegraph
companies
Pawtuoket, R. I. (108):
Auctioneers
Berkley. Cal. (109):
Public service corpora
tions
San Diego, Cal. (122):
Public service corpora
tions
Pasadena, Cal. (134):
Public service corpora
tions
Lincoln, Nebr. (139):
Express companies
Superior, Wis. (141):
Grain
Amount.
$6,421
70,205
5
4,069
10,563
2,730
2,052
13,514
CITY, CITY NUMBER, AND
SOURCE OF REVENUE.
Macon, Ga. (142):
Gasoline
Woonsocket, R. I. (144):
Auctioneer
East Orange, N . J . (151):
Motor buses
San Jose. Cal. (166):
Public service corpora
tions
New Rochelle, N. Y. (172):
Auto bus company
Stockton, Cal. (188):
Public service corpora
tions
Orange, N. J. (197):
Autobuses
Newport, R . I . (218):
Auctioneers
Amount.
1
78
1,210
39
1,150
11
5
DESCRIPTION OF GENERAL TABLES.
67
Receipts from business taxes other than on the the states, receiving back a portion of the same as
liquor traffic collected with the issue of license are subventions, receipts from which are included in
particularly large in most of the cities of the Southern Table 8. In other cities dogs are assessed as property,
and far Western states, in many of which city licenses and receipts from taxes on dogs are included with
are required for conducting nearly all kinds of private general property taxes.
business. Licenses collected from street railway,
Receipts from general license taxes.—The term "gen
telephone, telegraph, and other public service corpora eral license taxes'1 is used to designate the taxes
tions are also included. Among the receipts reported exacted with the granting of all licenses under general
in this column are those from billboard companies, statutes or ordinances, other than dog licenses and
which rent their advertising space and facilities to liquor and other business licenses. Such licenses are
others. Receipts from permits to erect signs and granted without respect to the business which may be
other advertising devices which project over the. carried on by the licensee, and include those granted
street adjacent to a place of business are, however, to persons owning vehicles, irrespective of whether
tabulated as receipts from minor privileges.
these are for business or pleasure. Among general
For details pertaining to the kind of business licenses which are granted'by cities are those author
licensed and the license rate in cities of over 30,000 izing business men to erect specified signs advertising
inhabitants, the reader is referred to a publication their own business without giving the right to occupy
entitled "Specified Sources of Municipal Revenue: any portion of the highway.
1917," recently issued by the Bureau of the Census.
Table XVII, which follows, shows the kinds of
Receiptsfromlicense taxes on dogs.—Of the 219 cities general licenses and permits from which revenues
covered by this report, 177 reported receipts from were derived, the cities reporting each kind, and the
taxes on dogs. Some of the cities not reporting amount reported.
receipts from the dog taxes collected such taxes for
Table XVII
aty
nunv
ber.
GENERAL LICENSES.
CITY.
Horsedrawn
vehicle.
Grand total..
Group
Group
Group
Group
Group
I...
U..
in.
IV.,
V..
370,380
138,929
79,218
28,254
Automo
bile and
motor
cycle.
PERMITS.
Sewer
Burial
connec Electrical House and dis All other.
tion and
wiring. moving. inter
plumbing.
ment.
ex
All other. Marriage. Street
cavation.
Building.
$292,205 $1,076,732
$682,162
$359,567
$133,911
$6,265
$4,510
$122,421
340,961
100,128
107J607
86,810
46,656
168,424
35,864
54,299
56,718
44,262
24,216
19,062
37,454
30,662
22,517
2,264
1,588
210
8S3
1,354
475
45,844
49,948
13,810
9,070
3,749
$91
$2,264
$630
$7,935
23,482
8,129
' 58
5,908
262
696
332
$1,707,902
$39,566
1,232,654
248,520
101,655
67,225
57,848
13,332
12,609
3,388
5,410
4,827
173,971
53,709
35,705
17,689
11,131
988,090
18,929
31,866
24,243
13,604
1,482
1,975
544
GROUP I . - C I T I E S HAVING A POPULATION OP 500,000 AND OVER IN 1917.
1
fl
3
4
5
New York. N . Y
Chicago, III
Philadelphia, Pa
St.ifOiife,Mo.»
Boston, Mass
.....
6
7 Detroit, Mich
8 Baltimore. Md
9 Pittsburgh, Pa
10
$280,963
$152,828
705,063
$10,505
152
55,466
100,507
1,382
$68,518
47 521
20038
. 7^921
10,251
1
85,858
* 33,951
188,398
990
303
$949,546
27,431
4,680
6,094
536
3,948
10,577
$118,827
77,657
32,298
49,207
28,449
$70,742
47,874
19,377
3,474
300
18,688
2,200
32,323
8,269
23,825
GROUP II.—CITIES HAVING A POPULATION OP 300,000 TO 500,000 IN 1917.
U
12
13
14
15
16
Buffalo, N . Y„
San Francisco. C&I
Milwaukee Wis
Cincinnati 'Ohio
Newark. N . J
New OriAAn« TA
„.....*
•*
45,938
$111,838
53,191
$183
487
27,076
55,928
$6,404
12,710
2,067
2,674
4,980
5,050
ii,93i
4,429
150
6,421
495
185,110
$7,929
«
17 Washinptrvn T) f!
18
19 Seattle wash
20
21 Kansas Citr Mo
$7,881
125,457
18,418
17,302
6,538
$447
287
$9,256
7,390
15,212
703
2,584
8,163
8,335
5,443
11,191
$210
603
3.024
411
$2,795
383
16,267
38,160
2,043
4,590
$6
$1,202
11
224
GROUP i n . - C I T I E S HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
Portland, O r e g . . . .
Indianapolis, fnd..
Denver, Colo
Rochester, N . Y . . .
Providence, R. I . .
St. Paul, Minn,
Louisville,"~
Columbus! Ohio!
Oaldand,fcal.... (
31 Toledo, Ohio
i $40,225
$25,424
47
i....
$70
$6,005
3,042
2,357
$2,821
977
$11,568
14,003
$1,949
2,837
2 294
1,105
56
6
18,093
14,756
25,975
90
»All vehicles.
1,048
7,415
7,928
5,533
1035
6,242
8,192
$40
390
645
$20
196
69
FINANCIAL STATISTICS OF CITIES.
68
T a b l e XVII-Continued..
City
num
ber.
PERMITS.
GENERAL LICENSES.
CITY,
Automo
bile and
motor
cycle.
Horsedrawn
vehicle.
ex
Another. Marriage. Street
cavation. Building.
Burial
Sewer
connec Electrical House and dis Allother.
inter
tion and
wiring. moving.
ment.
plumbing.
GROUP 1II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 I N 1917-Continued.
$2,042
16,427
..-ti.-r--
42
43 Grand Rapids, Mich
44 Fall RivfirL M f l s & „ , . , „ „ . 1 1 . „ t t i . f 45
3,483
2,122
1,783
1,539
i,275
If 271
$6,144
San Antonio, Tex
Bridgeport. Conn
New Bedford, Mass
Salt Lake City, Utah
11,317
52
63
65
56 Trenton. N. J
67
$2,640
2,188
1*334
1,544
1,255
1,222
1,825
3
68
59
60 Fort Worth, Tex
61
62 Albany, N . Y
$1,907
5,894
$4,436
$15
SO
1,607
is II IB 1
37 Syracuse, N. Y .
38
39
40 Memphis, Tflnn
41
47
48
49
50
51
$7,483
$3,723
$15,941
33
34
35
36
2,231
7,800
1,470
5,274
4,941
2,394
932
3,465
$197
3,686
$12
35
2,961
11
1,004
748
24
2 280
21
281
4J506
4,063
9,568
2,552
3,100
999
753
206
4,440
60
25
2
28
4,377
743
959
1,597
194
1,121
5,249
"
679
1,308
1,163
""..
I
03
64
65
66
,
1,282
1>8
80
168
5,180
2,229
33
1,441
4,220
109
548
2 342
' 65
36
556
561
i,3oi
9,250
t
39
160
20
GROUP IV.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1917.
67 1 Yonkers, N. Y
68 Schenectady, N. Y
69
70 Oklahoma City, Okla
71 Wilmington, Del
72 Duluth, Minn
73 Akron, Ohio
74 Norfolk, Va
76 Elizabeth.N.J
76
77
78
79
80
81
82
83
84
85
86
108
109
110
111
112
|
$4,134
20,551
1,044
1,192
1,070
2 593
l',118
,,
834*
i
2,"234*
2,087
$316
$1,550
1,421
$2,754
2,650
7,326
6,896
ios
$948
9
28
359
885
1,419
2,570
1 289
1,442
1,584
1^732
75
2,168
1,808
. 238
1,666
620
3,598
1853
2,070
1,001
2,805
425
1,505
2,897
646
2,774
2,118
2,281
1,405
655
56
i,*sr
224
$93
439
1,684
393*
299
58
ice"
. 1,239
175
870
350
i,*378*
4,375
484
*2od*
104
1,460
1*165
61
1,280
716
i*397*
5,083
866
*"*i,*525"
668*
714
?a
1,744
1,070
13,690
i,175
Springfield, 111
1Canton, Ohio
Charleston, S. C
|
Pawtuckot. H. I .
Berkeley, Oal
Aitoona, Pfi-. • . • • • • • . » • . . . . . . . . . • • • » .
Mobile, Ala
Atlantic City, N. J
|
$1,071
1,209
2,789
4,029
940
1,087
2,683
Brockton, Mass
Sacramento, Cal
El Paso. Tex
Terra Haute, Ind
Holyoke,Mass
Portland, Me
I
6,990
9,681
749
671
7,097
$3,115
2,077
2,338
$2,306
10,490
Evansvilie, Ind
^nt^?J
$11,746
13,658
Somervilie, Mass
Waterbury, Conn
St. Joseph, Mo
Manchester, N. H
Troy, N. Y .
Hobokcn,N.J
87 Erie, Pa
88
89
90 Harrisburg,Pa
91 Peoria, 111
92 Wichita, Kans,
93 | a y o n n e , N . j
94
South Bend,
95 Savannah,
GaInd
96
97
98
99
100
101
102
103
104
105
100
$948
917
474*
2,001
i,W
1,854
673
8*541*
3,488
V,m
48*
973
174*
20
3,311
663;
5*364*
324]
694"
2*395*
1,609
2*670*
805*
1,798
i*294*
70*
53
DESCRIPTION OF GENERAL TABLES.
T a b l e XVII-Continued.
City
num
ber
GENERAL LICENSES.
CITY.
Horsedrawn
vehicle.
Automo
bile and
motor
cycle.
69
PERMITS.
Allothcr. Marriage.
Street ex
cavation.
Building.
Sewer
connec
Electrical
tion and
wiring.
plumbing.
House
moving.
Burial
and dis A n o t h e r .
inter
ment,
G R O U P IV.—CITIES H A V I N G A P O P U L A T I O N O F 50,000 T O 100,000 I N 1917—Continued.
113
114
115
116
117
91,969
4,564
91,560
637
$83
93,251
776
1,214
1325
9405
9170
95
9693
5,822
Flint, Mich
262
2,133
119
120
121
122
123
85
9622
N e w Britain, Conn....•.•***,.*>-<....*-
iih
124
125
126
127
782
296
1,269
2,293
1,462
1,425
2,075
6.650
12,811
135
1,579
325
17
1,349
98
265
*
125
279
590
822
GROUP V.-CITIBS HAVING A POPULATION OF 30,000 TO 50,000 IN 1917.
9187
129
131
132
133
134
92,488
9577
1,143
1,789
9442
622
920
148'
1,793
1,954
1,041
9726
Huntington. W . V a
cii
141
142
143
144
145
ibhi
9131
3240
7
148
135
136
137
139
140
10
140
125
688
367
44
235
*
391
1,264
3,741
20
503
451
30
4,761
146
147
148
149
150
790
Wheeling, W . V o
92,387
7,091
2,575
508
449
1,996
10,087
2,742
466
151
153
154
155
156
936
2,734
320
6,767
480
342
4,614
|
4,157
|
946
2,685
34
67
933
j
92
35
2,i&
1,171
1,045
157
158
159
160
161
76
4
9,601
320
182
758
*409
l;609
105
2,004
1,270
1,525
162
164
165
166
167
422
466
244
1,287
609
888
1,861
1,109
582
817
1,814
500
563
587
3,347
213
1,616
177
454
38
390
168
169
170
171
172
i,io3
173
174
175
176
177
12
524
435
653
263
373
482
597
279
290
1,808
93
573
386
184
185
186
187
188
1,237
164
200
1,593
20
73
137
2,093
387
198
189
190
191
192
193
181
324
18
178
179
ISO
181
1S2
41
84
407
198
770
10
422
206
1,479
307
470 j
436
27
30
164
194
195
196
197
Joplin,Mo
198
1
id;698
4
275
4,214
Does not agree with amount on Table 7, because of refund of departmental permit.
106
923
1,234
2 181
22
298
680
442
* Includes receipts from permits for sidewalks and street excavations.
124
FINANCIAL STATISTICS OF CITIES.
70
City
num-l
ber.
PERMITS.
GENERAL LICENSES.
T a b l e XVII—Continued.
CITY.
Horsedrawn
vehicle.
Sewer
Automo
bile and All other. Marriage. Street ex Building. connec Electrical
wiring.
tion and
cavation.
motor.
plumbing.
cycle.
House
moving
Burial
and dis All other.
inter
ment.
GROUP V.-CITIBS HAVING A POPULATION OF 30,000 TO 50,000 IN 1917—Continued.
200
201
202
203
$7,474
52,126
208
209
210
211
4i6
212
213
214
215
4,672
326
264
876
The receipts shown in the column headed "All
other" under the caption "General licenses" were
derived from bicycle licenses in St. Louis and Joplin,
Mo.; Mobile, Ala.; Kalamazoo, Mich.; Elmira and
Auburn, N. Y.; and Columbia, S. C ; from so-called
permits to carry dangerous weapons in New York and
Niagara Falls, N. Y.; Chicago, 111.; Los Angeles, San
Francisco, Oakland, and San Diego, Cal.; Providence
R. I.; St. Paul, Minn.; Bridgeport, Conn.; and Youngstown, Ohio; from chauffeurs' license in Oklahoma
City, Okla.; El Paso, Tex.; Charleston, S. C; WinstonSalem and Wilmington, N. C; from hunting and fish
ing license in Seattle, Wash.; from license issued to
social club in Hartford, Conn.; from bicycle license,
$950, and hunting license, $40, in Pittsburgh, Pa.; and
Chicago, 111. (2)
.
Steam boiler
Dock and dredge
Auction
Manure vault
Fireworks
Automatic sprinkler..
Amount.
57,835
23,482
11,320
8788
2,000
764
510
100
Philadelphia, Fa. (3)..
Cleaning wells.....
Elevator
Keeping animals..
St. Louis, MO. (4):
Slaughterhouse...
8,129
Boston, Mass. (5)
Explosives
Poultry
Stable
_„,
Transporting m a n u r e . . . .
5,908
3,633
2,258
11
6
5,691
2 340
98
58
CUT, CITT NUMBER, AND
SOUBCE OV REVENUE.
Newark, N. J. (15):
Animal, poultry, and bird
store
New Orleans, La. (16):
Closets..........
..
Washington, D. C. (17):
Railway parking
Seattle, Wash. (1$):
liquor.....
Amount.
$3,024
411
383
38,160
JerseyCity,N.J.(20)..
Poultry
,
Vault cleaning.....
Kansas City, Mo. (21):
Gas
2,013
1483
560
Portland, Oreg. (22)..
Sidewalk
Driveway
veway....
,
Bfflboard
,
Grading
,
Indianapolis, Ind. (23):
- Tree trimming and vault
1,202
1,130
55
15
2
4,590
LosAneeles,CaI.(10).
Stable".*!.* I'M'."]'.
Buffalo, N. Y. (11).
Sidewalk
Billboards
San Francisco, Cal. (12):
Billboards
Cincinnati, Ohio (14);
Billboards
1,200
664
$208
544
68
6,368
106
617
45
8,493
589
780
225
740
427
570
143
1,633
348
216
217
218
219
New York, N . Y . U ) :
Masquerade ball...,
$4
92,626
204
205
206
207
car, CITT NUMBEB, AND
SOURCE Or REVENUE.
$432
$6u'
$464
307
25
447
391
56
603
Denver, Colo. (24).,
Sidewalk.
Powder
Providence, R. I. (26):
Animal...
Columbus, Ohio (29):
Dance h a l l . . . . .
Oakland, Cal. (30):
Tree trimming..
224
214
10
56
196
69
$537
$679
408
30
8,237
383
520
679
136
143
192
999
1,067
1,499
25
25
56i
199
1,287
4,010
270
from license to carry concealed weapons, $390, and
garaga license, $105, in Jersey City, N. J.
Receipts from permit taxes.—Receipts from permit
taxes, or those exacted in connection with the grant
ing of permits, are usually credited by the cities them
selves 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 tabulated in Table 11. Of the 219 cities, 198
reported receipts from permits other than those of
public service enterprises.
The receipts shown under the heading "All other,"
under the caption "Permits" in Table XVII, were of
the following classes:
CUT, CITT NUHBEB, AND
SOUBCE OF BEVENUE.
Birmingham, Ala. (33):
Blasting..
Richmond, Va. (36):
M Keeping goats
8p,
fflStf™.^).:.
Amount.
$15
,
80
.!
35
New Haven, Conn. (39)
Water.
Night soU.....
Not specified.
2,961
2,800
20
141
Paterson, N. J. (42)
Keeping animals
Gasoline
,
^ Scavenger.
,
Grand Rapids, Mich. (43):
Sidewalk.
1,004
947
45
12
Fall River, Mass. (44)
Stable.
...........
A^trn^l
m
Dayton, Ohio (45)
Vault
Driveway...
Road roller.
Pole
Firo hydrant
House numbering
,
Steam service
Miscellaneous
24
19
5
Bridgeport, Conn. (48)
Gasoline
Dynamite
,
,
748
2,280
804
424
251
218
141
91
75
276
CRT, CITT NUMBEB, AND
SOUBCE OF BEVENUE.
Salt Lake, City, Utah (50).
Sidewalk.
House numbering
Boiler and smoke
Nashville, Tenn. (51)..
Smoke
Elevator
Boiler.
Furnace
Houston, Tex. (55):
Use of streets for unload
ing circus.
Trenton, N. J. (56j:
Slaughtering fowls.
Hartford, Conn. (57):
Dynamite
Reading, Pa. (58)..
Sidewalk..,
Cesspool..
Billb
Amount.
$999
466
347
186
753
398
178
118
60
25
2
2,342
1,174
945
Youngstown, Ohio (59)..
Elevator
Hauling explosives..
65
.64
1
Fort Worth, Tex. (60)
Changing tttney r o u t e . . .
Cement mixing in street.
Camden, N. J. (61).
Cement
Cesspool
Repairing wharves
36
22
14
556
474
60
13
DESCRIPTION OF GENERAL TABLES.
CITV, CITY NUMBER, AND
SOURCE OF REVENUE*
Amount.
DCs Moines, Iowa (66);
SiioVo consumer
Yonkcrs, N. Y. (67):
Dance
Kansas City, Kans. (69):
Furnace
Akron, Ohio (73):
Sanitary vault
Norfolk, Va. (74):
Doctors' auto speed.
839
316
16S
9
28
Somerville, Mass. (77)...
Garage
Engine and motor...
359
346
13
Hoboken, N. J. (82)
104
80
15
9
on..:
.
Sorting rags
Cleaning cesspool....
Erie, Pa. (tf):
Sidewalk
Passaic, N. J. (89)
Poultry
Special show
Harrisburg, Pa. (90):
Cesspool
Wichita, Kans. (92)
Sidewalk
Billboard
Bayonne, N. J. (93)
Animal
Vault
,
439
299
263
36
58
1,460
1,428
32
1,165
1,048
117
CITY, CITY NUMBER, AND
SOURCE OF REVENUE.
South Bend, Ind. (94).,
Billboard..........
Cement
,
Elevator
,
Savannah, Ga. (95)
Ball
:
Moving furniture...
Johnstown, Pa. (96):
Billboard
El Paso, Tex. (99):
Sidewalk and curb.
Springfield, HI. (104):
Opening lawn......
Atlantic City, N. J. (112).,
Parade
. Fowl
Little Rock, Ark. (114):
Pueblo, Colo. (120)
Sidewalk
Dairy
New Britain, Conn. (121):
Explosives
Amount.
CITY, CITY NUMBER, AND
SOURCE OF REVENUE.
361
Pasadena, Cal. (134)...,
Driveway
,
,i
Street obstruction..
86 Bay City, Mich. (135):
Dance hall
,
4 7
1,280
1,278
2
6
973
20
53
49
4
405
222
124
98
17
San Diego, Cal. (122).
1.349
Public dance*.".!!!
York, Pa. (124):
Cesspool
279
1226
123
71
Amount.
8210
170
70
10
McKeesportPa. (136).
Cesspool.
Night soil
140
120
20
Chelsea, Mass. (140)....
235
122
93
15
5
Stafcle
Poultry
Pole....
Elevator
Muskogee, Okla. (143):
Sidewalk
Newton, Mass. (145):
Gasoline....
Roanoke, Va. (149):
Electric
West Hoboken, N. J. (150)..
Fat
Scavenger
East Orange, N. J. (151):
Poultry
Knoxvllle, Tenn, (168)
Night s o U . . . . . . . . .
Powder.
Lorain, Ohio (178):
Animal.!
Shreveport, La. (189):
Gas
20
30
34
67
35
32
92
41
40
1
CITY, CITY NUMBER, AND
SOURCE OF REVENUE.
Austin, Tex. (190):
Burying dead animals...
Boise, Idaho (192):
Orange, N. J. (197):
Handbill..
Kenosha, Wis. (203)...
Paving
Sidewalk
Newport, Ky. (204):
La Crosse,* Wis* (205):'
Drain
,
Tulsa, Okla. (207):
Sidewalk.
Ogden, Utah (209)
House numbering....
Sidewalk.
Curb and gutter.
Norristown, Pa. (210):
Cesspool
Easton,Pa.(215):
Blasting
Wilmington, N. C.(219):
Dance
Amount.
$206
27
121
537
321
216
408
383
143
67
47
29
192
25
270
73
422
Receipts from special assessments.—With the excep to a publication entitled "Specified Sources of Munici
tion of property taxes, special assessments constitute pal Revenue: 1917," recently issued by the Bureau of
the largest single revenue for the majority of the cities. the Census.
Receipts from special charges for outlays.—In many
Special assessments are segregated by the Bureau of
cities
there are receipts like those from special assess
the Census into two principal classes—special assess
ments
for outlays which are not collected under that
ments for expenses and special assessments for outlays.
name
nor
by methods similar to those by which special
Receipts from special assessments for expenses.—Re
assessments
are collected. These receipts are com
ceipts of this class were reported by 95 cities. They
are shown in the table under the same general heading pensation for laying a sidewalk, constructing a water
as special assessments for outlays, and the segregation main or sewer, or paving the street in front of a prop
of the two classes of assessments is based directly upon erty at the request of the owner, without any levy
the general distinction between outlays and expenses. against the property of others. All receipts in the
In the tabulation it was impossible in many instances foim of special charges for such construction work
to separate the interest on deferred payments of these similar in character to that which is paid for by special
assessments from the interest on special assessments assessments are tabulated separately, and in Table 7
for outlays, and where such was the case the interest are shown in the column headed "Special charges for
receipts on these deferred payments have been tabu outlays." Another class of receipts allied to those
lated under the title "Special assessments for outlays." above described are amounts which cities secure from
Receipts from special assessments for outta/yfy—Re street-car companies for paving a certain portion of the
ceipts from special assessments for outlays were re street lying between or adjacent to the rails, and other
ported by 208 of the 219 cities covered by this report. amounts exacted from similar corporations for meeting
The outlays for which the assessments were made the cost of new bridges and strengthening old ones,
varied in the different cities. In the majority of the where the amounts are exacted in accordance with the
cities special assessments were levied for the construc terms of the franchise under which the street-railway
tion of sewers, paving, curbing, and sidewalks; in many company is operating. All amounts collected in this
cities they were levied for the grading or widening of way from the corporations mentioned are reported in
streets, the grading of hillsides, and the building of Table 10, under the title "Major highway privileges."
Receipts from fines and forfeits.—Receipts from fines
retaining walls, and for parks, bridges, and viaducts;
and in some cities they were levied for the laying of and forfeits are classified in Table 7 as receipts from
water mains. Receipts from special assessments for court fines and forfeits, which consist of fines imposed
outlays are shown under the two headings "Original by courts of law and forfeits of bail, and as from com
mercial forfeits, which consist of forfeits of bonds and
levies" and "Penalties and interest."
For details pertaining to special assessments in deposits guaranteeing the fulfillment of contracts, the
cities of over 30,000 inhabitants the reader is referred good faith of bids, and the performance of certain acts.
FINANCIAL STATISTICS OF CITIES.
72
Receipts from esclicais.—Escheats are amounts of District of Columbia, which is coterminous with the
monoy received from the disposal of property the city of Washington.
The cities of Pennsylvania received from the state
owners of which can not be ascertained or located.
subventions
derived from a tax onfire-insurancepre
Receipts from escheats were reported by 82 cities.
miums collected from foreign companies doing business
TABLE 8.
in the state, and the amounts so received were paid
Receipts from subventions and grants.—The total out as pensions to firemen.
Receipts from donations, gifts, and pension assess
amount received as subventions and grants from other
civil divisions was $39,806,668, of which 87.4 per cent ments.—The receipts from donations and gifts from
was for education. All of the cities covered by this private individuals and corporations, given in Table 8,
roport received subventions for education. Washing are arranged in four classes: Those for (1) expenses
ton, D. C, reported a grant from the National Govern other than pensions, (2) pensions, (3) outlays, and (4)
ment of $6,313,903, which constituted 39.5 per cent of principal of public trust funds.
Table XVIII, which follows, gives in detail the
the total revenue receipts of that city for the year 1917.
names
of the cities receiving gifts and donations for
This was received in accordance with the organic act of
1878, under which the United States Government each of the purposes mentioned and the amounts
assumes one-half of the principal expenditures of the received by each.
PENSION ASSESSMENTS FROM—
DONATIONS AND GUTS F O B —
Tabic XVIII
Principal of public trust funds.
Outlays.
Expenses.
Pensions for—
CITY.
Police
men.
Grand total..
Group
Group
Group
Group
Group
I...
II..
III.
IV.
V..
, For
police
Schools Recrea Chari
Teach
All
men's
All
,
and
ers and
ties.
tion.
other. pen
Fire other other* libraries.
sion
school
men.
funds.
employ
ees.!
179,077 189,162 1*12,277 1297,179 1*219,515 1*247,259 $20,577 354,883
6,435
32.643
11,298
20,666
8 035
38,120
.14,654
17,054
13,853
5,481
38 110,662
2,244 97,373
6,860 25,144
3,025 40 274
110 23,726
76,477
1,929 65,930 4,500
75,317 29,504 3,700 5,833
64,642 36,374 11,767 49,050
1,150 115,451
610
$267
267
For
For
fire school
men's
pen
sion pension
funds. funds.
All
other.
1320 1192,979 $181,539
115
205
54,329
14,235
84,850
93,894
46,713
30,272
50 225
Police
men.
Teachers
other
► Fire and
school
men.
em 1
ployees.
$714,512 $316,247 $1,607,361
443,627
144,578
78,580
31,143
16,584
132,816 1,223,664
152 753
81,145
166 351
62,886
51,902
25,324
12691
14076
GROUP I . - C I T I E S HAVING A POPULATION OF 500,000 AND OVER I N 1917.
1
$1,028
$747
1,731
<$30
18,475
15,821
4,806
601
6
7
8
9
10
1,048
293
•8
$7,678
4,137
136
11,953
$4,329
335
4,783
$2,000
71,113
10,527
150
74,327
$289,000
135,859
14,767
49,500
.
$82,684
31,458
M
1 Now York. N . Y
3•>
4
5
52,018
4,807
13,961
3,907
* 39,967
• 24 522
20;05S
61,596
i $26,306
19,818
16,139
8,993
19,551.
5,069
$19,532
• $46,833
16,278
3,384
6,108
12,663
30,979
27,920
6,479
12)462
3,502
10,781
4,020
4,877
28,080
500
GROUP II.—CITIES HAVING A POPULATION OF 300,000 TO 500,000 I N 1917
11
12
13
14
15
16
$100
$254
837
881
7,072
17
IS
19
20 Jersey City, N. J . . *
21
125
7,695
15,779
1,046
6,845
$223
2,021
$10
54
18,541
43
3,781
72,560
2,384
825
55
78
5,705
$50,930
15,000
$4,500
$115
18,765
1,935
7,100
20,897
$60
1,869
GROUP in.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
Portland, O r e s . . . .
Indianapolis, I n d . .
Denver. Colo
Rochester, N . Y . . .
Providence, R . I . . .
$377
619
15
$140
293
375
235
50
$24
$1,150
$150
4,301 "2,*438
3,500
St. Paul. M i n n . . . .
103 50,171
465
Louisville, K y . . . . .
10
554
267
Columbus, Ohio...
519
2,199
Oakland, C a l . . . i . .
60 15,000
Toledo, Ohio
1,242
427
1,363
> Except as shown in footnotes.
s Includes $133,671 from street-cleaning department, and $2,989 from supreme court.
* Municipal employees.
« Includes $139,76S from municipal employees.
$1,785
5,220
2,733
8,796
12,853
$6,894
$25,169
$500
2,726
2,273
5,312
1,429
* Includes $144,357 from municipal employees.
•Health department.
I8 Includes $171 from employees of health department.
Includes $20,532 from civil service employees.
$12,810
10,959
'""i9,*562
7,469
8,932
8,053
15,351
'"ii'9m
DESCRIPTION OF GENERAL TABLES.
Table XVIII-Contd.
DONATIONS AND OOtB
Expenses.
73
FOR—
PENSION ASSESSMENTS FROM—
Outlays.
Principal of public trust funds.
Pensions for—
For
Teach All Schools Recrea Chari All police
men's
ers and other.
and
ties. other* pen
[libraries. tion.
Police Fire other
sion
men. men. school
funds.
employ-
For
fire
men's
pen
sion
funds.
For
school
employ All
ees'
pension other.
funds.
Police
men.
Teachers
and other
school
em
ployees.^
Fire
men.
G R O U P I I I . - C I T I E S H A V I N G A P O P U L A T I O N O F 100,000 T O 300,000 I N 1917-Continued.
3?
33
34
35
36
Atlanta, G a . .
B irmingham, Ala
OinahajNebr...
37
38
30
40
11
Syracuse, N . Y . . .
....
Spokane, W a s h .
ttow H a v e n , C o n n . . . . . . . . . .
Memphis, T e n n . . . . .
4?
45
46 Dallas, T e x . . .
.
48
50 SaH t'fikaCity, r/tfili r ^
1,400
551
10
5,390
60
242
355
39
$16,666
250
525
a$8,346
7,650
2,195
2,561
1,434
4,583
1,935
7,333
10,064
$537
823
7,871
15,000
$1,529
2,028
1,939
5,033
4,005
$11,235
3,250
8,245
7,753
$333
« 3,016
51
3,000
1,533
52
53
5,000
54
55
1,025
56
57
53
59
173
300
3,808
5,360
1,100
3,978
175
142
2,361
1,886
3,386
1,293
2,199
li,544
.
4.907
11,021
3,274
Albany. N . Y
$267
""3*666*
120
65
66
1,454
3,593
600
60
61
62
64
$1,439
$1,037
585
250
1,000
52
$3,700
$2,561
10
. $2,561
Richmond, V a .
1
$389
$100
$205
1,704
2,188
1,213
4,424
825
i,380
%
1,000
1
3,614
1
G R O U P IV.—CITIES H A V I N G A P O P U L A T I O N O F 50,000 T O 100,000 I N 1917.
67
68
69
70
71
7?
73
74
7"»
76
78
79
80
81
Yonlffirs N" Y
Schnnpntftdv N
Y
Norfolk, V a
ElfoihAt.h N J
UHrei N Y
9,879
25
50
3,029
1*197
$3,090
1,044
1,514
1,001
475
2,005
1,303
1,484
513
301
250
861
3,123
1,653
1,737
720
1,330
806
814
830
806
597
530
$5,315
30
$2,064
50
265
436
166
292
$9,057
50
41
16,550
$49,050
4,762
288
75
$5,666
76
700
82
83
110
261
84
86
8;
88
90
91
92
93
94
95
9V
98
100
55
1,993
1,035
2,493
3,543
2,989
171
3,256
120
391
400
101
900
107
10
827
50
1,000
542
58,111
ii,ii7
415
828
gockford.Ill
65
300
i Except as shown in footnotes.
6,887
6,413
1,280
510
1,008
612
3,274
706
869
695
656
6,809
$5,000
681
125
60
2,562
4,056
5,785
300
Little Roclr Art-
119
977
125
6
25
3,057
•84,SOU
3,500
1,813
102
104
105
106
$4,705
8,604
2,807
1,000
300 « 26,317
89
108
110
112
113
114
116
117
118
1 $5,324
$23
$5
25
$169
1,213
300
s Includes $232 from library employees.
2,278
464
520
334
691
6,000
* Includes assessments from firemen.
FINANCIAL STATISTICS OF CITIES.
74
Table XVHI-Contd.
PENSION ASSESSMENTS FROM—
DONATIONS AND GIFTS FOR—
Principal of public trust funds.
Outlays.
Expenses.
Pensions for-"
City number.
CITY.
Police
men.
Firomen*
Teach
Schools Recrea Chari
AH
ers and
and
ties.
other other. libraries. tion.
school
employ
ees. »
For
police
All men's
other. pen
sion
funds.
For
school
employpension
funds.
For
fire
men's
pen
sion
funds.
Police
men.
All
other.
Fire
men.
Teachers
and other
school
em
ployees.1
GROUP I V . - C i T I E S HAVING A POPULATION OF 50,000 TO 100,000 IN 1917— Continued
121 New Britain, C o n n . . . . . . . . .
1??
173
1?4
190
S225
1,085
227
j
$7,285
$i,265
$1,077
1,569
i,263
991
$503
$566
• 1
56
1?5
1?7
1?8
!
$2,297
1,320
148
$3,724
570
>
i
GBOUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917.
130
131
m
133
134
136
137
138
139
141
142
144
145
147
150
151
152
154
155
156
158
159
160
161 Charlotte, N . C
162
163
166
169
170
171
172 NowRochelle,N. Y
173
174
175
176
177 Amsterdam, N. Y
178
179
180
181
182
183
184
185
187
188
189|
190
192 j
193
194
195
196
197
199
200
201
203
205
206 Council Bluffs, Iowa
210 Norristown, Pa
211 Stamford, Conn
212 Zanesville, Ohio
213 Madison, Wis
217 Poughkeepsie, N. Y
218
$9,845
532
$i,io2
2,045
25
$721
$1,000
$126
120
1,200
i,384
347
458
477
615
1,074
5,000
350
74
5
$i,6ii
$5,750
$oio
588
759
2,025
280
325
507
1,500
1,730
404
300
1,265
2,547
50
39
1,000
987
183
55
100
1,494
165
135
797
i
225
875
251
15
18
117
!
[
j
200
io
5
390
25
66
ioo
60
100
30,000
124
100
1,665
35
226
408
509
475
286
969
731
231
492
1.198
264
423
364
562
525
359
540
547
303
2,650
111
1,545
25
279
365
1,056
485
2251
185
3i6
236
1,007
392
408
ft!7f
oil
333
348
287
899
229
75
385
450
451
257
247
379
203
390
239
177
224
225
743
264
25
30
W7
413
300
261
5
107
40
lS"
612*
100
*"l,"324|
1,000
i,666
104,420
558
27]
£661 "
#
7*74i*
50,666
544
.*";;:."
..*.....
1501
» Except as shown in footnotes.
.......
.••....
50,666
ii'i
467*
283*
649
439
si"
1,878
1*318
957
DESCRIPTION OF GENERAL TABLES.
The receipts from gifts and donations for the pen
sioning of policemen, firemen, and school employees
are shown separately in Table XVIII.
CITY, CITT NUMBER, AND
SOURCE OF REVENUE.
Amount.
Chicago, 111. (2).
Parks.
Schools..
17,678
5,798
1,880
4,137
2,497
1,640
Philadelphia, Fa. (3)..
Hospital
Library
St. Louis, Mo. (4):
Library
136
11,953
11,803
Boston, Mass. (5)
Education
Apprehension of prison*
ers
150
Cleveland, Ohio (6)
Parks
Medical and surgical fund
Detroit, Mich. (7):
Hurlburtfund
325
10
4,783
Pittsburgh, Pa. (9)..
Library
Baths
Workhouse
71,113
66,111
5,000
2
Los Angeles, Gal. (10).
Charitv
Recreation
Library
Buffalo, tf.Y. (11):
Library.
San Francisco,
Cal. (12):
mJ
Nots
'
10,527
8,967
1455
105
Cincinnati, Ohio (14)...
University
,
Recreation
Food inspection....
Newark, N. 1. (16):
Memorial Day
18,541
14,229
3,012
400
New Orleans, La. (16)..
Recreation
Almshouse
3,781
3,574
207
10
54
Washington, D. C. (17)
Education
Police and fire coffee fund.
72,560
72,525
35
Minneapolis, Minn. (18)
Education
Hospital—tuberculosis...
2,384
2,309
75
CITT, CITT NUMBER, AND
SOURCE Of REVENUE.
Indianapolis, Ind. (23):
Education
Denver, Colo. (24)
Schools
Band concerts.
Support of poor
Museum.
Rochester, N. Y. (25):
Band concerts.
Bt. Paul, Minn. (27):
Playgrounds
Louisville, Ky. (28)
Recreation
Hospital
Columbus, Ohio (29):
Charity
Oakland, Cal. (30):
Library
Toledo, Ohio (31)
Recreation
Library
Atlanta, Ga. (32):
Recreation
Richmond, Va. (36):
Schools.
New Haven, Conn. (39):
Band concerts.
Memphis, Term, (40):
Library
Bridgeport, Conn. (48):
Education
Salt Lake City, Utah (50)
Concerts
Amount.
$150
4,301
3,156
561
526
3,500
103
554
444
110
2,199
60
1,363
1353
10
389
250
1,000
250
810
318
200
105
100
Taooma, Wash. (54)
Library
Banquet
300
200
100
3,808
3,733
75
3,274
The receipts for outlays for schools and libraries,
recreation, and charities, are shown separately in
Table XVIII.
CITT, CITT NUMBER, AND
SOURCE OT REVENUE.
Amount.
CITT, CITY NUMBER, AND
SOURCE 0 7 REVENUE.
Amount.
9500
Salt Lake City, Utah (50):
' Highways
$333
Toledo. Ohio (31):
Blinking fountain.
Receipts for establishing or adding to the principal
of public trust funds for municipal uses were for pen
sion funds for various classes of municipal employees,
CITT, CITY NUMBER, AND
SOURCE OT REVENUE.
Amount.
Philadelphia, Pa. (3):
Boston. Mass (R\
Kecreation.....
Charity
Los Angeles, Cai.(i6j:
Charity..
CITT, CITT NUMBER, AND
SOURCE OT REVENUE.
St. Paul, Minn. (27):
14,329
49,500
48,700
800
500
Worcester. Mass. (35):
Amount. <
125,169
10,000
11,544
6,544
5,000
The receipts from pension assessments were largely
contributed by policemen, firemen, and teachers,
' The following statement shows in detail the amounts
shown in Table XVIII in the column headed "All
other" under ^the general heading "Expenses."
CITY, CITY NUMBER, AND
SOURCE Of REVENUE.
Amount.
Lawrence, Mass. (66):
Library
Yonkors, N. Y. (67):
Education
Wilmington, Del. (71):
$1,000
23
Duluth, IChtnl (%):
Municipal lodging house.
Akron, Ohio (73)
Health......
Schools.
Watcrbury. Conn. (78):
Education
Erie. Pa. (87):
Education
Passaic, N. J. (89):
Library
South Bend, Ind. (94):
Library
Savannah, Ga. (95):
Not specified
Brockton, Mass, (97):
Charily
Holyoke, Mass. (101):
50
41
16,550
12,500
4,050
4,762
,
3,500
,
900
,
50
1,000
,
542
1,813
585
Cambridge, Mass. (52)....
Library
Forestry prize..'.
Library
Preparedness parade.
Banquet
Houston, Tex. (55)
Houston foundation..
Not specified
Fort Worth, Tex. (60):
Recreation
75
Charleston. 8. C. (106)
,
Street lighting.
,
Orphans' home.
,
Chattanooga, Tenn. (107):
Library
,
Little Rock, Ark. (114):
Cemetery...............
Rockford, fll. (118):
Parks
,
Tampa, Fla. (119):
Hospital
New Britain, Conn. (121):
Parks
San Diego, Cal. (122):
Public organist
Lancaster, Pa. (127):
Charity
Salem, Mass. (132):
Recreation and charity.
Pasadena. Cal. (134):
Charity
McKeesport, Pa. (136):
Library
Macon, Ga. (142):
Schools
5,785
4,000
1,785
CITY, CITY NUMBER, AND
SOURCE OT REVENUE.
Woonsocket,R.I.(144):
Schools
West Hoboken, N. J. (150):
Board of health
Lansing, Mich. (152):
Charity
Fitcbburg, Mass. (154):
Hospital.
Lexington, Ky. (158):
Schools
Springfield, Mo. (159):
Children's home
Charlotte, N.C. (161):
Library
Decatur, 111. (162):
Schools
Dubuque, Iowa (163):
Recreation
Qulncy, Mass. (169):
Recreation
Cedar Rapids, Iowa (174):
Recreation
Lorain, Ohio (178):
Library
Quincy.IU.(179):
Parks
Oshkosh,Wis.(182):
Schools
Everett, Wash. (185):
Education
1,102
Jackson, Mich. (187)
Charity
Library
Schools
Shreveport, La. (189):
Parks
Austin, Tex. (190):
Charity
Boise, Idaho (192):
Farm market
Waco, Tex< (195):
Library
Colorado Springs, Colo. (200):
Parks
Zanesville, Ohio (212):
Concerts
2,045
Ne^rt.B.I. (218)..
300
828
65
300
2,297
1,320
148
25
hools,
Library.
Amount.
$1,200
74
2,025
280
300
1,265
39
1,000
087
100
200
5
390
100
100
%
1,665
1,135
500
30
25
30
300
50
2,000
7,741
4,200
3,541
120
The receipts for outlays shown in the column
headed "All other" were for the following purposes:
CITT, CITY NUMBER, AND
SOURCE OT REVENUE.
Lowell, Mass. (53):
Bridge
Amount.
£5,000
CITT, CITT NUMBER, AND
SOURCE OT REVENUE.
Norfolk, Va. (74):
Wharf site....
Amount*
$49,050
for educational purposes, and for miscellaneous pur
poses, as follows:
CITY, CITY NUMBER, AND
SOURCE OT REVENUE.
Manchester, N. H. (80):
Portland, Me. (102):
Perpetual care of cemetery
Saginaw, Mich. (116):
York. Pa. (124):
Amount.
$5,000
11,417
6,000
CITY, CITY NUMBER, AND
SOURCE OT REVENUE.
Amount.
Lancaster, Pa. (127):
Jackson, Mich. (187):
Council Bluffs, Iowa (206):
Soldiers'relief.
8570
225
50,000
7,2S5
although small amounts were contributed by other
municipal employees as given in footnotes.
76
FINANCIAL STAT 3TICS OF CITIES.
included in Table 7 as from taxes are collected not
for work performed but for the privilege of doing
Classification of general departmental receipts.— something.
American municipalities realize considerable amounts
Receipts from fees and charges.—Included in thi3
of rovonuo from foes, charges, minor sales, and allied
report as receipts from fees and charges are all amounts
sources. These receipts are classified in this report
received by the several cities as compensation for
according to the division and department by which
the sorvico was rondored. Thus classified, they are sorvices rendered the payers by the general depart
arranged in two principal divisions: (1) Those re ments of the city, whether the services were clerical in
ceived by the general department, by which is meant character, and tho compensation is called a "fee," or
tlio departments, offices, and accounts of the govern werp other than clerical, and the compensation is
ment oxclusivo of the public sorvico enterprises, and spoken of as a "charge." Tho amounts here included,
(2) thoso rocoivod by the public-service enterprises. which are locally called "fees," are generally estab
The receipts first mentioned are included in Table 9, lished by law in advance; while those called "charges"
and thoso referred to in (2) are shown in Table 11. are generally established upon completion of tho work
The receipts of Table 9 are arranged in nine principal or service. Among the special servicos the compensa
divisions, which correspond to the classification em tion for which is here included as charges are those for
ployed in tabulating the oxpenses and outlays for the making connections with sewer pipes and repairing
departments, as given in Tables 12 and 18. The nine pavements which have been damaged by those making
divisions mentioned are as follows: I, General govern connections with sewers.
In Table 9 are included for certain cities of Groups I
ment; II, Protection to person and property; III,
Conservation of health; IV, Sanitation or promotion of and II receipts from departmental fees, charges, rents,
cloanlinoss; V, Highways; VI, Charities, hospitals, and sales, and other sources, of the counties containing
corrections; VII, Education; VIII, Recreation; IX, these cities, the amounts of which are shown in Table
Miscellaneous. Tho arrangement of Table 12 and the 4 on the county line for those cities, in the column
text accompanying tho same fully sot forth the offices, headed "From earnings of general departments."
departments, and accounts under each division of tho
Receipts from rents and sales.—As receipts from rents
classification employed in Table 9 for receipts, the there are included in Table 9 only amounts received for
arrangomont of which differs but slightly from that of the use of real property employed principally for depart
Table 12.
mental uses. Similar rents of property used primarily
Character of receipts tabulated as from general depart-as a productive enterprise are included in Table 11, and
mental earnings.—The greater portion of the revenue those for property held for investment purposes are
receipts included in Table 9 is from fees, charges, tabulated in Table 10. As receipts from minor sales
ronts, and minor sales. The revenues from the sources there are included in Table 9 receipts from the sale of
mentioned are what economists call "contractual", discarded equipment and materials where the pay
as distinguished from "compulsory" revenues tabu ments for replacement and renewal of such equipment,
lated as taxes, special assessments, and fines. They all and the payments for the services which produced the
involvo the exchange of equivalents by which the material sold are classified as expenses. Similar sales
cities rccoivo cash in return for a benefit granted in on outlay account are tabulated in Table 22.
tho form of sorvices, rents, or objects sold. The state
Receipts from other sources.—Among the receipts in
ment of the last sentence needs modification only to cluded in Table 9, in addition to those for fees, charges,
the extent that the price obtained for the services, rents, and sales, are those which are referred to as
ronts, or objects sold may bo either what economists receipts from other sources. These receipts are de
call a "private" or "competitive" price, or a "quasi rived principally from "contractual" revenues, the
private," "monopoly," or "public" price; the former same as those from fees, charges, rents and sales, and
being a price fixed in an open or competitive market, also include receipts which like those obtained from
and tho latter being arbitrarily fixed above or below rents and sales are revenues the amounts of which are
tho competitive level by the government acting under established in competitive market by tho operation of
circumstances that give it a monopoly of that which is enterprises in connection with institutions and parks.
furnished. Tho price at which tho rents and sales are
Amounts received asfireinsurance adjustments that
fixed is nearly always competitive, while that at which are expended for outlays during the same year, and
fees and charges for sorvices are established is generally amounts received on account of losses by bank failures
a "public" or a "monopoly" price, which in some cases and defalcations during the year of loss, are not in
is in excess of the actual cost of the services rendered. cluded in the table, both being included in Table 22,
Thus tho fees and charges included in Table 9 are re the first as receipts on outlay account and the second
ceived as compensation for actual services rendered, as refund receipts. Likewise, amounts received by
while tho so-called "license fees" and "permit fees" cities on account of damages and losses to city prop-
TABLE 9.
DESCRIPTION OF GENERAL TABLES.
erty, if for damages and losses charged as expenses, are
included in Table 9; but if for damages and losses met
by outlays, are tabulated in Table 22.
TABLE 10.
Tablo X I X
11
KIND Or PRIVILEGE.
Street
railway.
Electric
light
and
power.
Tele UndlsGas
trib*
light IWater- graph
uted
and
and works. teleand
heat.
all
phone. other.
lif
Receipts from major highway privileges.—Under this
19,259,424 $1,327,9271*349,375]924,725]111,368,664 1230,345
a rand total.,
designation are included in Table 10 all amounts re
5,576,294 853,405 40,058
Group I . . .
775,773 138,717
ceived from corporations and individuals as compensa
Group I I . .
1,079,176 107,671 66,346
278,836 0,833
Group
I
I
I
.
1,669,362 207,679 174,909 11,3SS 178,737 33,800
tion for the special privileges, powers, or rights granted
Group IV..
514,873 110 866 45,331 11,306 90,137 41,351
Group V...
419,719 48,300 16,731 2,027 45,181' 9,572
them in the streets and alleys of cities for the purpose
of providing the citizens with what are popularly
GROUP I.—CITIES HATING A POPULATION OF £00,000 AND OVER IN 1917.
called public utilities. The amounts thus tabulated
1 New York, N . Y
$1,447,334 136,463
$50,403 $67,961
have been received as compensation for what some
?, Chicago, 11!
513,995 20,957
2,066,744 637,242 143,663
3
623,731
writers have called the "operating franchise" of the
4 St. Louis, Mo
251,875 174,601
172,788 5,602
5 Boston, Mass
102,565
paying corporation or individual.
0
7,133
SO
200
Among the receipts from major privileges in Table 10
7 Detroit, Mich
9,356
8 Baltimore. Md
777,344
are those from steam and street railroads for the privi
1,474 26,002
210,298
6,199 1,881
9
19,914
$4 36,913 18,235
lege of transporting freight or passengers through or 10
434
across the streets and alleys, and those from electric
GROUP II.—CITIES HAVING A POPULATION OF 300,000 TO 600,000 IN 1917.
light and power companies, water, telegraph, and
$181,017
Buffalo, N . Y
,
telephone companies, heat distribution and refrigera
60,637
San Francisco, Cal.,
SS8,013
$9
1,790
,
Milwaukee, W i s . . . ,
tion companies, for the privilege of placing wires, pipes,
l
365,621 » $11,797
Cincinnati, Ohio....
()
* 97,285
181,712
....
Newark. N . J
,
poles, and other fixtures and equipment in, under,
34,170
500
32,053 5,861
New Orleans, L a . . .
over, or across the streets, incident to the conduct of
16,433
Washington, D. C .
95,665
Minneapolis, Minn..
their business of furnishing public utilities. Similar
9,108
65,786
100
Seattle, Wash
96,198
19,728 $28,552
13,439
receipts from private individuals or corporations for
Jersey City, N. J . . . .
36,825
9,860 37,794
47,940
Kansas City, Mo
963
the privilege of placing wires, pipes, poles, and other
fixtures and equipment in, under, over, or across the
GROUP III.—CITIES HATING A POPULATION OF 100,000 TO 300,000 IN 1917.
streets incident to the conduct of a business other than
$4,019
$100
$292,368
that of furnishing public utilities, are classed as re ??
12,000
40,665
76.194
23
65,144 i $50,000 (0
?4 Denver, C o l o . . . . . . . . . .
ceipts from minor highway privileges.
304,825
%
6,944
200,996
33,038 1,274
It should be noted that only one class of receipts for 76
46,802
W St¥ Pfliil, Mfnn. „ . . - . . ,
public utility enterprises is included in Table 10 as 98
150 (0
6,237
750 12,270
receipts from major privileges, namely, such receipts H29O Oakland, C a l . . . .
» 38,609
(,)
3Si
as are in return for privileges essential to the distribu 31 Toledo, O h i o . . . . . . . . . . 2,169
34,903
2,094
».
32 Atlanta, Ga.
tion of public utilities. Receipts from such enter 33
2,700
71,554 64,684 48,442
3S,940
prises or from others for privileges in streets for pur 34
23,082
35
98,304
31,113
16
poses other than providing the public with some
6,807
37
utility are tabulated as receipts from minor highway 38
4,000 7,446
18,207
439
3,aw
60S
privileges; receipts for the temporary use of land or 39
15,000
571
40
water fronts not involving the use of a street or alley 41 Scrariton,' P a . . * . . * . . . . 11,988
4,602
53,048 12,684 10,524 $10,318
are tabulated as receipts from rents. Receipts from 42
500
11,017
43 Grand Rapids, Mich...
100
75
12,568
44
the same corporations and individuals which are in 4?
22,302
2,602
11,433 2,326
the nature of taxes as defined in this report are shown 40 Pallas, T e x a s . . . . . . . . . . 8,424
l
5,421 13,800 <>
72 1,000
47
in Table 7 as receipts from the general property tax, 49 New Bedford, M a s s — 13,9S0
50 Salt Lake City, U t a h . .
14,853
special property taxes, or business taxes, according to 51
« 44,847 (4)
15,272
11,509
15,030
52
the subject of taxation, and the method by which the
i Amounts received from gas light and heat privileges included with those received
taxes were levied and collected.
from electric light and power privilej
t Amounts received from telegrapl
telephone privileges include receipts for
Table XIX, which follows, presents in detail the use of gas and electric conduits.
* Amounts received from telegraph and telephone privileges included with those
amounts received by the various cities for highway received from street railway privileges.
« Amounts received from electric light and power privileges included with those
privileges granted to public service corporations.
received from street railway privileges.
FINANCIAL STATISTICS OF CITIES.
Table XlX-Contd.
City number.
=
CITY.
KIND 0 7 PRIVILEGE.
Street
railway.
Electric
light
and
power.
=
Tele Undis
trib
Gas
uted
light Water graph
and
and
and works. tele
all
heat.
phone. other.
Houston, T e x . . . . . . . . .
$11,269
17)908
9)503
44,213
35)005
58 Heading, Pa , . , ,
t
69 Youngstown, Ohio... •
....
61 Camden N. J.
62
4,471
965
49,428
1
31,739
G3
12,390
64
65 D"es Moines, Iowa......
5,262
66
$4,673
9,017
$1,382
25)091 $4,530
$1,070
8,666 12,401
5,810
$726
3,307
129
131
132
133
134
1,353
136
137 Huntington. W. Va....
139
140
141
103
GROUP IV.—CITIES HAVING A POPULATION OP 60,000 TO 100,000 IN 1017.
67
68
69
70
71
Youters N. Y
Schenectady, N. Y . . . .
Kansas City, K a n s . . . .
Oklahoma City, Okla..
$5,468
358
$5,272
16,319
l)l24 1 $5,444
6)
20,779
72 1 Pnltith M i i n . . . . . . . . T
200
73 1 Akron, Ohio
74 Norfolk. Vo
* 39,784
29)056
75
5,094
76 Utica, N. Y.
11,674
10000
13,633
11,837
5,814
[ 25,469
500
l 18,495
604
750
77
78
79 St* Joseph, Mo
80
81 Troy, N. Y .
82
84
85
86
87 Erie, Pa
89
90
91
92
93
Passaic, N. J...
1 Peoria. III!
Wichita, Kans
Bayonne, N. J
94
96
97
98
99 £1 Paso, Tex
.
100
101 Holyoke, Mass...:
102 Portland, Me
103
104 Springfield, 111
«u
413
4,685 $3,554
91
6,171
3,709 1,124
35,900
13,561
36,986
1,737
3,366
3,857 3,522
11,833
4,230
4,86i
6,638
6,478
9)398
l)734
67
1,000
1,000
119 Tampa, Fla
170 1
122
124 York, Pa.'-
4,724
4)575
22)021
5,716
2,613
4)379
3)455
8,048
2,978
1,000
179
17,147
200
821
2,971
2,808
500
808
4,058
6,646
25 1
3,607
4)492
175
819
4,599
3,834
894
7,343
2,190
27927I
156,591
1,950
250
3,825
818
7,300
21210
7,677
149
160 West Hoboken, N . J . . .
151
152
153
1,471
19,751
10,574
159
161
162
164
165
*750
1.422
«825
500
5,772
172 NewRoehelle,N.Y...
174 Cedar Rapids, Iowa....
176 Mount Vernon. N . Y . .
177
178
3,242
5,955
3,194
200
300
179
180
181
182
184
4,332
4,074
13,517
1,000
1,505
186
10,000
285
21
209
210
213
214
215
216 Charleston. W. Va
217 Poughkeepsie.N.Y...
218
$4,970
71
1,173
$i,ii8
675
865
5,932
467
5,354
17,678
.1,176
928
6,274
262
2,677
3,251
19,304
5,671
864
2,435
7,000
100
6,932
$2,027
3,441
795
1,769
| 1,600
821 1,141
350
w
(*)
1,000
1,209
2,685
2%
4,901
47
500
276
568
4,087
U,280
1,449
1,000
4,908
W
17
1,188
3,550 1
925
*7,468
2,388
895
2,140
3,165
(0
51
6,732
'
354
1,400
10,156
3,126
1,063
880
3,860
$459
i,666
4,505
7,394
6,683
1,500
195
197
198
199 Bellingham, Wash
200 Colorado Springs, Colo.
201
205
206 Council Bluffs, Iowa.
207
208 Winston-Salem, N. C..I
$i25
5,659
166
167
168
169
171 Jbliet/ttl
190
192
193
231
2,298
601
5,7i6
9)067
10,162
1,756 » 22,511
15,643
9 150,
3)496
3,136
$100
400
Tele Undis
trib
Electric Gas
uted
light Water graph
light
and
and
and
and works. tele
all
power. heat.
phone. other.
$500
3,190
5)817
S454
551
142
144
145
146
148 Wheeling, W. Va
188 1
6,316
2)768
145
10,606
;
111 i Mobile, Ala
U 2 ! Atlantic City, N . J . . . .
113'
114
115
116
118 I Rockford, 111
10,624
7)913
Street
railway.
5,777
154
1,329
165
2,625 !
156 Perth Aznboy, N . J . . . .
2,688
157
* 11,500
158
6,902
105
1,638
*26J810
106
*650 |
107 i Chattanooga, T e n n . . . .
2!l90
11,913
108 j
15,192 10,097
109 Berkeley, Cal
110 I
$7,017
447
CITY.
KIND OF PRIVILEGE.
GBOUP V.—CITIES HAVING A POPULATION OP 30,000 TO H),000 IN 1017.
GROUP m.—crxiKS HAVING A POPULATION OP 100,000X0 300,000071M7—continued.
53
54
fn
66
57
Table XIX—Contd.
City number.
IB
1,436
276
2,088
3,517
8,664
1,378
10,00
1 Amounts received from gas light and heat privileges included with those re
ceived from electric light and power privileges.
* Includes amounts received from steam railroad privileges.
* Amounts received from electric light and power privileges Included with those
received from street railway privileges.
1 Amount received from gas light and heat privileges included with those re
ceived from electric light and power privileges.
* Amounts received from electric light and power privllges included with those
received from street railway privileges.
Receipts shown under the heading "Undistributed
and all other" in Table XIX were from the following
sources:
1?6
1?ft Maiden, Mass
127 Lancaster, Pa.
128
41,450
ll)425
•.. J 2,294
3,333
1,000
l)469
DESCRIPTION OF GENERAL TABLES.
CITY, CITT NUMBER, AND
SOURCE OF REVENUE.
Amount.
New York, N . Y . ( l )
Pipe lines
Wires and cables (Brook
lyn Bridge)
Use of plaza
Tubes
Motor lines
$67,961
53,457
Chicago. 111. (2)
Mail tubes
Signal service
Conduits (heat and power
companies)
20,957
9,043
8,426
St. Louis, Mo, (4)
Refrigerator and storage
company.
Pneumatic tube company
Water bath company..
9,744
2,000
1,617
1,143
3,488
5,502
3,312
1,690
500
Pittsburgh, Pa. (9)
Bridge t o n . . . . .
Wire privileges
Railroad
Pipeline
26,062
12,910
6,322
4,083
2,747
Los Angeles, Cal. (10)
Pipeline.....
Cold storage...
18,235
7,116
978
CITY, CITY NUUBEB, AND
SOURCE OF REVENUE.
Los Angeles Cal. (10)—Con.
Incline line
Messenger
Not specified
San Francisco, Cal. (12):
Electric protective com
pany.
New Orleans, La. (16).,
Ferry
,
Railroad
•
,
Kansas City, Mo. (21):
Cold storage.
,
Portland, Oreg. (22)....,
Railroad
,
Heating company..,
Denver, Colo. (24):
Heating compa
Providence, R. I. (2)
Railroad
Spokane, Wash. (38):
Alarm and mes
service
Grand Rapids, Mich. (43):
Terminal company....
Dallas, Tex. (46):
Railroad
Amount.
CITY, CITY NUUBEB, AND
SOUBCE OF REVENUE.
Amount.
3367
15
9,759
San Antonio, Tex. (47):
Railroad
Salt Lake City, Utah (50):
Railroad
$1,000
5,861
3,811
2,050
963
2,818
2763
55
5,672
1,274
100
2,326
CITT, CITY NUMBER, AND
SOURCE OF REVENUE.
819
Tampa. Fla. (119):
3,307
Camden, N. J. (61)
Ferry
Cable
Railroad.. ••.«.. . . • • . . . • •
1,353
742
450
101
7,343
726
705
21
S&£&!!?.
York, Pa. (124):
Heating company
Augusta, Ga. (128):
Huntington, W. Va. (137)...
Ferry
Wharf and storage com
pany.
Macon, Ga. (142):
100
225
17,147
200
821
Galveston, Tex. (153)
Wharf company.
Terminal company.
BeUingham, Wash. (199):
Dock company.
Norristown, Pa. (210):
Heating company
Easton, Pa. (215):
Heating company
350
338
12
51
1,436
276
2,971
Table X X
Grand total.
459
234
7,000
400
Erie, Pa. (87):
Heating company
Hamsburg, Pa. (90):
Heat and power company
Group I . . .
Group n . .
Group III.
Group IV.
Group V . .
1,373
10,000
1
Norfolk, Va. (74):
Bridge
Elizabeth, N. J. (75):
Railroad
Manchester, N. H. (80):
CITY.
$175
Atlantic C^,*N."y.ai2)V' #
14,853
Tacoma, Wash. (54)
Railroad
Heating company
Houston, Tex. (55):
Railroad
AB,
Amount.
Mobile. Ala. (Ill):
439
Receipts from minor highway privileges.—Under this
heading are included amounts received by cities for
grants of what the Bureau of the Census designates
as minor highway privileges. The greater number
of these grants are made to those occupying lands
adjoining the street or alley for such uses of the street
or alley as (1) to maintain vaults or other structures
under the sidewalk, street, or alley; (2) to 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 materials; (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 construct 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 $1,477,187 as receipts
from minor highway privileges. Of this aggregate
New York, N. Y., reported $260,876, or 17. 7 per cent,
and Chicago, 111., reported $1,023,520, or 69.3 per
cent. Of the amount last mentioned it is possible
that, owing to the lack of correct or fully descriptive
designations in local accounts, a small portion should
have been reported under other headings in Table 10
or in other tables. Of the 219 cities covered by this
report only 72, or 32.9 per cent, reported receipts
from minor highway privileges. In the cities report
ing 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 re
ceived by each city from minor highway privileges
included in Table 10, classified by the kind of privi
lege for which the receipts were obtained.
79
KIND OF PRIVILEGE.
Stor Undis
Street Spur
Vaults age
of trib
Vend signs tracks Pipes
and build
and
and con
uted
and
ers'
tun ing ma and
all
stands. awn sid duits. nels.
ings. ings.
terial, other.
|$47,406J$S3,405||$74,950|[$14,118 $104,824 142,215 $1,020,263
30,686 71,462 72,511 10,239 189,376 25,448 959,063
1 145 5,249 4,272 12,560
31 5,549
199 11,860 27,874
817
500
15,881 6,177
610
370
492
99 1,745
374
118
265 20,156
200 1,425
434
GROUP 1.—CITIE3 HAVING A POPULATION OF £00,000 AND OVEB IN 1917.
New York, N. Y .
Chicago, 111
Philadelphia, Fa.
Boston, Mass
Baltimore, M d . . .
Pittsburgh, P a . . .
Los Angeles, Cal..
$30,686
$4,500 $186,998
$43,110
9,805 $57,165 5,538
15,345
'
1,668
$26,268
920,326
1
6,057
7,145
1,578
11,703
2,065
'"iib\
[$25,448
201
66
12,286
117
GROUP H,—CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
Buffalo. N . Y
Milwaukee, W i s . . . .
Newark. N. J
New Orleans, L a . . .
Washington, D . C
Minneapolis, Minn.
Seattle.Wash.
Jersey Cif
3ity,N.J.
Kansas City, Mo.
$3,394
1,780
1
;$3,955
$64
2,364
485 $2,793
$31
2,456
75
317
300
10,132
GROUP ni.—CITIES HAVING A POPULATION OF 100,000 TO 900,000 IN 1917.
23
24
25
26
27
23
29
31
34
39
$527
$4,m
460 1,480
$963
$500
$125
285
$180
313
60
152
$1,544
3,410
169
42
11,239
45
120
46
203
140
49 Nnw Bedford Mass...
294
50 Salt Lake City,Utah.
» Includes amounts received for occupation of streets*
13,617
2,414
FINANCIAL STATISTICS OF CITIES.
80
Tabic XX—Con.
2
CUT.
Table XX—Con.
KIND OF PRIVILEGE.
Stor
Street Spur
Vaults age of Undis
trib
Vend- signs tracks Pipes
and build- uted
and
and
and
tun
con
and
all
[ingma-l
stands. awn sid duits.
nels. terial. other.
ings. ings.
I
TP
r>r>
$5
r*s
61
W Albany, N . Y . . . . ' . . . .
fil
r
ft >
$36
245
$76
185
495
1
46
$19 $1,521
20
357
396
1
8,129
78
n
w
98
Yonkers,N. Y
Schenectady. N. Y . . .
! Wilmington. Del
Norfolk, Va.
$150
150
$18
Wichita, Kans
$244
107
110
111 Mobile, Ala
112 Atlantic City, N . J . . .
114 Little Rock, Ark
no
CITY, CITY NUMBER, AND
SOURCE 0 7 REVENUE.
New York, N . Y . ( l )
Bridges
Temporary stands
Platforms and scales
Mall transportation com
pany
Bay windows and orna
mental projections....
Foundations
Dummy engines
Marconi telegraph
Drinking fountains
Ducts
Steam company
Chicago, 111. (2)
Miscellaneous use of
streets and alleys..
Bridges over streets
,
Bulkheads and platforms
Bay windows
,
Boston, Mass. (5):
Dumping privil
privilege.,
Baltimore, Md. (8).
Bay windows..
Kiosks
Areaways
835
56
25
Amount.
$26,268
14,026
3,302
3,180
2,322
1,503
558
400
389
320
100
78
020,326
878,107
38,483
3,642
94
*66
12,286
2,981
2,420
1076
$134
42
5
102
$134
$374
$100
$275
115
GROUP V.—CITIES HAVING A POPULATION OV 80,000 TO 60,000 IN 1017.
130
131
13?
139
140
$110
140
147
148 Wheeling, W. Va
15?
1?H
155
165
?00 Colorado Springs, Colo
?!•>
$500
$14
50
$200
100
$30
$171
17,508
$90
120
150
25
463
1,975
825
100
100
3
94
80
25
145
391
CITY, CITY NUMBER, AND
SOURCE OF REVENUE.
Baltimore, Md. (8)—Con.
Tanks
Lights
Superstructures
Drains.
Steps...
Barber poles.
Use of sidewalks
Not specified
Los Angeles, Cal. (10):
Oil company
Newark. N . J . (15):
Smelting company
New Orleans. La. (16)
,
Gasoline tanks
Bridge
Platform
,
Jersey City, N . J . (20):
Vault, track, and plat^ a form privilege
Indianapolis, Ind. (23):
Clean street company....
Rochester, N.Y. (25): J
Areaway
Louisville, Ky. (28)... .,%.....
Realty companies
Chemical company
15
20
85
Amount.
$1,163
1,106
932
817
370
263
212
346
117
64
2,364
2,189
100
75
10,132
285
343
243
100
Receipts from rents of municipal investment yyroperties.—Tho receipts from rents tabulated in Table 10
comprise all amounts collected as compensation for
the use of lands or other property not employed for
general departmental purposes. These receipts are
separated into two classes—those from the properties
of public trust and sinking funds and those from all
other properties. Of the amounts reported in the
first class, all were receipts from public trust funds
excepting $32,156 received from sinking funds re
ported for Baltimore, Md.
Included with the receipts from rents of sinking
and public trust funds for municipal uses, of which
mention is here made, are certain receipts of Chicago,
117
120 Pueblo C o l o . . . . . . . . .
121
122 San Diego C a l . . . . . . .
123
9,494
GROUP IV.—CITIES HAVING A POPULATION Of 60,000 TO 100,000 IN 1917.
67
68
71
74
77
Stor UndisStreet Spur
Vaults age
of tribVend signs tracks Pipes
and
and build
and
and
ers'
uted
con
tun
stands. awn sid duits. nels. ing m&Aand all
terial. other.
ings. ings.
GROUP IV.—CITIES HAVING A POPULATION OP 60,000 TO 100,000 IN 19X7—COn.
GROUP III.—CITIE3 SAVING A POPULATION OF 100,000 TO 800,000 IN 1017—-COn.
57
KIND OF PRIVILEGE.
Kcceipts shown under the heading "Undistributed
and all other/' in Table XX, were from the following
sources:
CITY, CITY NUMBER, AND
SOURCE OP REVENUE.
Columbus, Ohio (29):
Areaway
Omaha, Near. (34):
Areaway and subway..
Dallas, Tex. (46):
Not specified
Cambridge, Mass. (52):
Use of sidewalk
Houston, Tex. (55):
Erection of poles
Reading, Pa. (5$:
Areaway
Camden, N . J . (61)
Permit to run wires...
Erection of p o l e s . . . . . .
Banners
Albany. N . Y . (62):
Bridge between buildings
Dos Moines, Iowa (65):
Areaway
Schenectady, N . Y . (68):
Gasoline pumps
Wichita, Kans. (92):
Gasoline and air pumps.
Chattanooga, Tenn. (107):
Viaduct over street
Amount.
$60
13,617
2,414
36
245
224
147
25
1
9,494
110
140
CITY, CITY NUMBER, AND
SOURCE OP REVENUE.
Altoona, Pa. (110):
Gasoline pumps
Mobile, Ala. ( I l l ) :
Overhead platform..'.
Atlantic City,N. J. (112):
Erection of poles
New Britain, Conn. (121):
Erection of poles
Binghamton, N. Y. (123):
Gasoline tanks
Davenport, Iowa (130):
Scales in street
Lincoln, Nebr. (139):
Areaway
Butte, Mont. (147)
Ore tramways
Not specified
Galveston, Tex. (153)....
Dike concessions
Amusement places...
Chester, Pa. (155):
Erection of poles
Easton, Pa. (215):
Erection of poles
Amount.
$15
20
100
115
17,508
225
17,283
1,975
1,875
100
100
80
HI., St. Louis, Mo., Baltimore, Md., Los Angeles, Cal.,
Providence, R. L, and Newport, R. I., aggregating
$54,773, which were received by these funds as rents
of their investment properties from the departments
and enterprises of the cities.
Receipts from interest—Table 10 includes all interest
receipts of the general treasury and of the separate
funds of the cities covered by this report except (1)
interest on taxes and special assessments, which is
included in Table 7; and (2) accrued interest on
original loans, which is shown in Table 22.
The first column of the interest section oi Table 10
shows the total revenue receipts irom interest, or the
total receipts from interest, less receipts in error
DESCRIPTION OF GENERAL TABLES.
later corrected by reiund payments, and accrued
interest on original sales ot debt obligations. These
revenue receipts are arranged in four groups: Those
received on current deposits, on investments and
deposits of investment funds, on investments and
deposits of sinking funds, and on investments and
deposits of public trust funds. In this section of
the table are included the interest receipts of sinking
and investment funds and public trust funds for
municipal uses that were paid by the divisions of the
government ot the city to these funds as interest on
their debt obligations held as investments. For
further explanation, see introductory text, pages 24
and 40. The aggregate of such transfer receipts for
the cities covered by the report was 121,839,978, of
which $11,824,617, or 54.1 per cent, was reported by
New York, N. Y.
81
classes of public service enterprises include all revenue
receipts of these enterprises recorded in the city
books, with the exception of interest from current
deposits. The receipts shown in Table 11 in the
column headed "All other enterprises" are shown
separately in Table XXI, which follows.
I
Table X X I
R E V E N U E RECEIPTS FROM—
CITY.
Total.
Grand total..
Group
Group
Group
Group
Group
Ferries.
Toll
bridges.
Miscel
City
farms. laneous.
$4,245,474 $166,841 $1,823,394 {117,815 112,237,424
I...,
II...
m..
IV..
V...
1,883,445
2,077,245
51,972
113,056
119,156
97,057
69,784
8,386
1,778,002
2,007,461
51,972
106,105
63,500
7,326
225
38,066 17,590
GROUP L—CITIES HAVING A POPULATION OF £00,000 AND OVER IN 1017.
TABLE 11.
Public service enterprises.—Under the designation
"public service enterprises" the Bureau of the Census
includes those enterprises or branches of municipal
service which are established and maintained by city
governments for the purpose of providing the public,
or the public and the city, with some utility or service.
Such a department or office maintained primarily
to serve the city only is called a municipal service
enterprise and not a public service enterprise. Thus
a municipally operated water supply system which
supplies water to the public alone or to the city and
the public is called a public service enterprise, while
one which supplies water for the use of the fire depart
ment only is called a municipal service enterprise.
The statistics of municipally operated public service
enterprises are for most cities defective, in consequence
of the fact that their accounts are not completely
segregated, and the enterprises are not credited with
all the revenues resulting from their activities, nor
debited with all the expenses chargeable to them.
Thus they may not be credited with the interest
earned on their funds on current deposit nor charged
with interest on their bonds. Again, in many cities
the method of accounting is faulty in that it does not
give credit to enterprises for utilities furnished or
services rendered by them to the various departments
and to other public utility enterprises of the city.
Then, too, in cities crediting their enterprises with
materials or services so furnished there is no uniform
method of determining the amounts to be credited.
The only remedy for these defects is the more careful
segregation of accounts affecting enterprises of this
type and the adoption by officials in charge of munic
ipal accounting of a uniform system of giving credit
for the utilities furnished by them to the departments
and other enterprises of the city government.
Receipts of public service enterprises.—The total
revenue receipts shown in Table 11 for the different
40944°—18
6
1
fi
8
NewYork,N.Y
Boston, Mass
Baltimore, Md
$1,778,002
103,794
1,649
$95,"4d8"
1,649
$1,778,002
$8,386
GROUP A.—CITIES HAYING A POPULATION OF 300,000 TO 600,000 IN 1017.
1?
16
19 Seattle, Wasn
$1,508,351
453,017
115,877
$1,508,351
453,017
46,093
$69,784
GROUP ni.—CITIES HAVING A POPULATION OF 100,000 TO 900,000 IN 1917.
?? Portland, Oreg.
?4
30 Oakland, C a l . . . . . . . . T T T T
$39,734
1,124
11,114
$39,734
1,124
11,114
GROUP IV.—CITIES HAVING A POPULATION OF £0,000 TO 100,000 IN 1917.
106 Charleston, S. C
115 Covington, Ky.. . . . . . . . . . . .
121
122 San Diego. C a l . . . . . . . . . . .
128
$44,250
7,326
1,083
225
60,772 j
$44,250
$7,326
$225
1,083
60,772
GROUP V.—CITIES HAVING A POPULATION OF 90,000 TO 5 0 , 0 0 0 IN 1917.
130
131
180
189 Shreveport, La. . . . . . . » * .
$5,533
17,590
22,223 1
30,740
191 Columbia, S. C . . . . . . . . . .
204
208 Winston-Salem, N. C . . . .
213 Madison, Wis . . . . . . *
27,206
7,326
8,2S9
249
$17,590
$30,740
7,326
$5,533
22,223
27,206
8,289
249
The receipts shown under the heading "Miscel
laneous" in Table XXI were for the following enter
prises: Boston, Mass., city record; San Francisco, CaL,
street railway; New Orleans, La., public belt railroad;
Seattle, Wash., street railway; Portland, Oreg., harbor
pilotage and towage; Denver, Colo., irrigation ditch;
Oakland, Cal., water-front development; Charleston,
S. C, county dispensary, $30,500, and West End im
provement, $13,750; New Britain, Conn., ice plant;
Augusta, 6a., canal; Davenport^ Iowa, levee; James
town, N. Y., gravel pit; Columbia, S. C, county dis
pensary; Winston-Salem, N. C, abattoir; and Madison,
Wis., quarry.
82
FINANCIAL STATISTICS OF CITIES.
TABLE 12;
Payments for general departmental expenses.—In
Table 12 are presented statistics showing payments for
the expenses of the various cities during 1917, for
objects or purposes other than the operation and main
tenance of public service enterprises, which are here
referred to as expenses of general departments.
Such payments constitute by far the most important
class of payments for the costs of municipal govern
ments, comprising 57.3 per cent of the total payments
for governmental costs, as shown in Table 6. They
are given in Table 12 in sufficient detail to show the
relative expenses of the several departments and
branches of work in each city, and to provide data for
comparing the expense payments for a given object in
one city with the corresponding payments in other
cities.
These payments are arranged in 10 general groups
or divisions, to each of which is given a specific desig
nation, and the payments recorded in each of these
divisions are subdivided according to specific purpose.
In making comparisons of the data for individual cities
from Table 12, it should be noted that while the pay
ments shown in that table for the main groups of
departments or divisions, as they have been called
above, are fairly accurate and hence comparable,
those for some of the individual objects of expenditure
are less exact. For example, the expenses for the
care and repair of bridges shown, so far as possible, in
Division V in the column headed " Care and mainte
nance of other roadway structures" can not in all cities
be segregated from the expenses for the care and
repair of streets and pavements, which are included in
the column headed "Care and maintenance of road
ways." Hence the individual items of highway ex
penses are less accurate than the aggregate of all
highway expenses. Other items of expense more or
less inaccurate by reason of imperfect classification
by individual cities are the payments for street clean
ing shown in Division IV of Table 12 under the head
ing "Refuse collection," and payments for snow
removal, tabulated in Division V in the column headed
" Other care of streets, roads, and alleys." In some
cities the streets are cleaned by an independent streetcleaning department, while in others this, work is
performed by the health department or street depart
ment. Where this is done by a department having a
variety of functions and the segregation of the items of
expense for the different functions is not made by the
local authorities, it is often difficult or impossible for
the agents of the Bureau of the Census to secure cor
rect statistical data. It must not be inferred, there
fore, in the case of objects of expenditures here men
tioned that a blank in Table 12 necessarily means that
there were no expenditures for the purpose indicated
by the column heading.
A large number of cities made payments in 1917 for
checking the spread of tuberculosis and for the care
of patients suffering from that disease. An effort was
made to include all payments for this class of expenses
among those of the health department as part of the
total payments for the prevention and cure of com
municable diseases. For most cities vthe larger part
of these payments is tabulated as for the health
department, although in several cases some of them
are tabulated as for outdoor poor relief and for
hospitals.
Thirteen of the cities in Groups I and II include
among their expenditures for highways parts of the
payments that the counties in which these cities are
located made for the maintenance of roads and bridges
outside the cities. The inclusion of these payments,
though lessening the comparability in certain in
stances, makes the aggregate payments of the given
cities more comparable with those of such cities as
New York, N. Y., and New Orleans, La., which
have many miles of similar roads and many similar
structures within the city limits.
Imperfect statements of expenses.1—la the last column
of certain of the divisions of Table 12 are included pay
ments that could not be distributed to the individual
items of the division, owing to imperfect local accounts.
As a rule, these amounts are not large, but until all
cities are awake to the value of comparable statistics a
degree of noncomparability between individual cities
as to detailed items can not be entirely overcome.
The figures of Table 12 and other tables of this
report will be this year as in previous years more or
less disappointing to all who axe interested in securing
comparable statements of costs on the basis of such
units as square yards for caring for, maintaining, or
constructing streets, cleaning streets, etc. The Bureau
of the Census finds it impossible with the appropria
tions at its disposal to compile comparable figures of
this character; but it hopes that engineers and all
others who appreciate the value of such statements
and are anxious for their compilation will cooperate
with it in urging upon city officials the necessity for
keeping accounts and making local reports in suffi
cient detail to provide the data for the report as now
presented and also to allow the presentation of detailed
data so classified as to permit, with the general data
relating to area, contents, etc., the compilation of
comparable data of unit costs.
Comparability of statistics of expenses of 1917 with
those of previous years.—In reports for years prior to
1911 payments to retired policemen, firemen, and
teachers, as pensions and gratuities, and payments to
associations of municipal employees providing such
pensions were tabulated as expenses of the police
departments, fire departments, and public schools.
Beginning with the report of this series for the fiscal
year 1911, these payments are all included in Division
DESCRIPTION OF GENERAL TABLES.
83
X, under the heading'' Pensions and gratuities," The
PAYMENTS FOE EXPENSES OFTable XXII-Con.
amounts of these payments were given in separate
columns in the reports for 1902 to 1908, inclusive, but
Board] Wel Pub
lic
City Char of
are not shown separately for 1909 and 1910. To the
con fare utili
ter
mesAH
Total. I) sen- com tract com ties other.
extent of these payments the figures under the three
ger's mis and
mis com
sup
office. sion.
sion. mis
departments and also in Division X are not compara
ply.
sion.
ble with the figures of preceding years. The data
OBOUP II.—CITIES HAVING A POPULATION OF 300,000 TO 600,000 IN 1017.
contained in the reports for 1902 to 1908 permit of
making comparisons for individual cities between the 11 Buffalo, N . Y
$14,055
$11,055
12
88,420
88,420
present reports and those reports. To make similar 13 San Francisco. Cal.... 21,855
21,855
15
11,439
11,439
comparisons between this report and those for 1909 16
62
02
17
Washington,
D.
C
.
.
.
.
57,199
57,199
and 1910, deductions of amounts somewhat less than 18 Minneapolis, Minn.... 100
100
19 Seattle, Wash
25,497
$25,497
the payments for pensions shown in Table 12 should be 20
454 1
454
8,087
$5,994
$1,827
266
made from the totals for police department,firedepart 21
ment, and school expenses as reported in these years.
GROUP m.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
Payments for, expenses of miscellaneous general execu22
$12,050
$12,050
11,278
$8,278
tive offices.—One of the difficulties met with in the ?4 Denver, Colo
$3,666 $4,223!
4,223
25
16,308
compilation of comparative municipal statistics to 27
5,887 10,397
24
W
1,882
$i,882
which only a slight reference was made in the intro 31 Toledo, Ohio
6,264
2,825
3,000
439
35
1,981 $i,98i
duction to this report is the difference in organiza 36
41,224'
41,224
6,637
6,637
tion of the local governments, involving a distribution 37
39 New Haven, Conn.... 1,143
1,037
106
of executive powers in a great variety of ways to a 43 Grand Rapids, Mich.. 3,098
1,018
2,050
496
44 Fall River, Mass
496
25,027
number of different offices given various designations. 45 Davton, Ohio
6,398
18,029
5,054
46
5,054
1,800
1,800
In Division I of Table. 12, in the various columns 48
49
473
473
New
Bedford,
Mass...
arranged under the heading " Other general executive 50 Salt Lako City, U t a h . 1,209
1,209
3,346 2,816
500
offices and accounts," are shown all payments for the 52
53
1,451 1,451
5,206
55
5,206
expenses of general governmental offices and com
•
1,500
57
1,500
4,795
1,246
missions which could not be identified with any of the 62
3,549
362
63
362
other offices specifically mentioned, the payments for 66
1,238 i,238
which are included in the columns of Table 12 which
1 1
GBOUP IV.—CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1017.
precede the columns here referred to.
$2,597
$2,597
Included with the offices thus reported are the 67
1,865
68 Schenectady, N. Y . . . 2,129
$261
174
71
$174
general offices having authority over the departments 74 Norfolk, Va
100 15,839
16,050
$111
Utica, N. Y
241
2,946
3,187
and subdivisions of the service, the expenses of which 76
3,064 $3,064
77
1,219 1,219
are arranged in Table 12 in two or more of the 10 prin SO
2,215
2,215
81 Trov,N. Y .
92
cipal divisions of that table. Table XXII, which 8?
92
1,059
97
1,059
follows, classifies, by cities, under a number of different 99 El Paso, Tex
800
800
1,810 1,810
headings, the amounts included in the column headed 101
102
2,278 2,278
220
105
220
"Allothcr."
65
106
65
112 Atlantic City, N. J . . .
Table X X I I
PAYMENTS FOB EXPENSES OF—
Total.
Grand total..
Group
Group
Group
Group
Group
I...
n..
in.
IV..
V...
City Char Board Wel
ter ofcon-| fare
mes
sen com* tract com
mis
ger's mis and
office. sion. sup sion.
ply.
Pub
lic
utili
All
ties other.
com
mis
sion.
$908,331 136,969 $13,899 $41,708|$40,692|$74,823|$700,243
51 19,543 18,364 34,621 328,891
407,803, 6,333
5,994 25,763 193,584
1,827
227,168
158,015 8,485 7,419 7,772 16,334 14,165 103,870
58,195 10,977
111 14,393
274 32,440
41,458
57,123 11,174 4,491
GBOUP I.—CITIES HAVING A POPULATION OF 600,000 AND OVER JN 1017.
NewYor^N.Y..
fbiladefphiaiPa!.'
St. Louis; Mo
Boston, Mass
K' <
67,781
149,433
78,359
26,153 $6,333
Cleveland, Ohio...
Baltimore, M d . . . .
Pittsburgh, P a . . . .
LJOS Angeles, Cal..
$51
$6,085
67,730
149,433
$19,543 $9,852 $23,431 25,533
19,820
8,512
2,146
26,500
2,426] 18,304
13,310
8,701
m
178
Binghamton. N. Y . . .
1?5 Springfield, Ohio
126
238
6,000
4,770
8,681
1,547
4,770
1,547
238
6,000
8,681
GROUP V.—CITIES HAVING A POPULATION OF 80,000 TO £0,000 IN 101'r.
$1,200 $1,200
13?
257
257
133
1,853
$1,853
115
2,175 2,i75
140 Chelsea, Mass
300
141
823
38
14? Macon, G a . . . . . . . . . . . .
800
800
144
1,334 1,334
145
7,986
148
1,025 i,025
154
3,436
158
1,101
101
161
1,070 1,070
16.5
3,842
166
268
250
169
846
846
172 NowBochelle.N.Y..
1,037
1,037
173
272
175 Niagara Falls, N . Y . . . 9,106
1763 1,763
181
9,775
187
' 744
344
211
150
212
700
700
?14
216 Charleston, W. V a . . . . 4,932
600
218 Newport, R. I
coo
$300
785
7,986
3,436
1,000
3,812
18
8,834
9,775
400
150
4,932
84
FINANCIAL STATISTICS OF CITIES.
The amounts given in the column headed "All other" of Table XXII were for the following purposes:
CITY, CITY NUMBER, AND
CHARACTER OF EXPENSE.
New York, N . Y . ( l ) :
Art commission...
Chicago, 111. ( 2 ) . . . .
City electrician.
] Stridency commission....]
Bureau of statistics
•
Committee onfire,police,
schools, and civil serv
ice.....
Philadelphia, Pa. (3)
County commissioners...
Bureau of health and
charities
Electrical bureau
Art Jury.
St. Louis, Mo. ( 4 ) . . . .
Efficiency board..
Complaint board.
Boston, Mass. (5)
Statistical department....
C o u r t apportionment
commission
Terminal facilities com
mission
Agent for workingmen's
compensation act
Heieht-of-building cornArt department
Indurtrialaccidcnt board.)
Cleveland, Ohio (6):
Bureau of immigration
Baltimore, Md. (3)
Factory-site commission.
Harbor board
Legislative reference bu
reau
Bureau of complaints and
information
Bureau of public im
provements
Amount.
16,083
67,730
30,702
26,735
8,010
CITY, CITY NUMBER, AND
CHARACTER OF EXPENSE.
Pittsburgh, Pa. (9)
Architect
Efficiency standards.
Art commission
Los Angeles, Cal. (10)
Efficiency commission
Municipal art commission
Buffalo, N . Y . (11):
'
Terminal station com
2,253
mittee
149,433 San Francisco, Cal. (12)
62,953
Department of surveys.
Bureau of complaints...
41,873
Board
of architects
41,097
3,510 Milwaukee, Wis. (13)
Bureau of municipal re
search
25,533
Public land commission..
22,114
3,410 Newark, N . J . (15):
State census
19,820 New Orleans, La. (16):
Bureau of municipal re
6,991
search
5,130 Washington,B.C. (17)..
Public utilities
4,463
Municipal architects.
Minneapolis, Minn. (18):
1,001
B uuding line commission.
^ity/N.J..(20):
931 Jorse;
687 Portland, Orcg. (22):
617
Port commission
■
St. Paul, Minn. (27):
2,146
Architects and draftsmen,
Toledo, Ohio (31):
26,500
Director of finance
• 13,183 Richmond,
Va. (36):
6,648
Administrative board
3,906 Syracuse, N. Y. (37)
Bureau of gas and elec
tricity
2,263
Bureau of municipal re
search
500
Amount.
CITY, CITY NUMBER, AND
CHARACTER OF EXPENSE.
$18,304
10,171
5,072
3,061
New Haven, Conn. (39)...
Commission of permanent
paving
Building line commission.
13,340
13,089
251
Grand Rapids, Mich. (43)
Board of park and ceme
tery commissioners
Street-railway franchise
commission
Trip of city officials to
legislature
Dayton, Ohio (45):
City manager
Salt Lake City, Utah (50):
Supervision of abstracts..
Cambridge, Mass. (52):
Workingmen's compen
sation clerk.
14,055
88,420
17,020
12,480
21,855
17,804
4,051
Houston, Tex. (55.
Houston foundation.
11,439
Council of social agencies.
Hartford, Conn. (57):
Juvenile commission
N . Y . (62):
57,199 Albany,
City
marshal
41,252
15,947 Springfield, Mass. (63):
Municipal transportation
commission............
100
Schenectady, N. Y. (68):
Board of estimate and
454
apportionment
12,050 Norfolk, Va. (74)
Board of control
10,397
Board of local improve
ents..................
2,825 Utica,mN.
Y. (76):
Board
of estimate and
41,224
apportionment....
6,637 Hoboken, N. J. (82):
Expense in connection
6,337
with legislative bills....
El Paso, Tex. (99):
300
Special census.
Payments for expenses of register of deeds and mort
gages.—Among the payments included in Table 12 are
those for the expenses of cities for the office of public
administrator, register of deeds, or recorder, the
duties of which office are, with few exceptions, per
formed by county officials. Payments of this char
acter are met with in cities exercising county functions
or in those for which the Bureau of 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
1
descriptive heading in Division II of Table 12.
2
3
Payments for expenses of inspection for protection to 6
person and property.—American cities employ officers 7
8
called "inspectors" who are vested with police powers
9
for enforcing a great variety of laws. The salaries 10
and expenses of these officers who are employed in
enforcing the laws which have as their primary pur
pose ta secure protection to person and property are 11
12
reported in Table 12, Division II, under the designa 13
14
tion ''Inspection service." Table XXIII, which fol 15
lows, classifies by cities, under a number of different 16
headings, the payments shown in the column headed 17
18
21
"All other."
Table x x i l l
Amount.
$1,037
637
400
1,048
500
446
102
18,629
1,209
500
5,206
5,006
200
1,500
1,246
264
15,839
15,516
CITY, CITY NUMBER, AND
CHARACTER OF EXPENSE.
Amount.
Canton, Ohio (105):
Board of control
Charleston. B.C. (106):
Subscription to journals..
Atlantic City, N . J . (112):
Expense in connection
with legislative bills...
San Diego, Cal. (122):
City manager
Springfield, Ohio (125):
City manager
Superior, Wis. (141):
City statistician
Macon, Ga. (142):
City hall stenographer....
Wheelmg.W.Va.(l48):
Board of control
Lexington, Z y . (168): Public service experts
(making sale of fran
chise)
Charlotte, N . C . (161):
Executive board
San Jose, Cal. (166):
City manager
Quincy,Mass (169):
Board of survey.
Niagara Falls, N. Y. (175):
City manager
Jackson, Mich. (187):
City manager
Stamford, Conn. (211):
Bureau of municipal re
search
Zanesville, Ohio (212):
Board of control
Charleston, W. Va. (216):
City manager
$220
6,000
8,681
300
785
7,986
3,436
1,000
3,842
18
8,834
9,77s
400
150
4,932
241
92
800
PAYMENTS FOB EXPENSES FOB INSPECTION OF—
CUT.
Total.
Eleva
tors.
Oil.
Gas.
Tene
ments.
All
other.
Grand total..., $1,107,247 [$64,414 [$34,209 |$33,475 [$683,925 [$291,224
Group
Group
Group
Group
Group
I...
II-.
in.
IV..
V..
948,209
82,923
62,455
16 685
7,075
42,307 25,589 10,808 651,689 217,816
10,361
7,881 25,751 38,930
10,658
3,686 27,495
10,616
5,967
674 6,628 2,076
1,240
1,016
414 1,992 2 094
1,559
GBOUP I.—CITIES HAYING A POPULATION OF 600,000 AND OVEB IN 1917.
Philadelphia. Pa
.
Detroit, Mich
Baltimore, Md
Pittsburgh, Pa
$741,773
$639,989 $101,784
88,305
72,675
$15,630
57,471 $38, Si*
$7,154 11,700
18,440
14,752
3,688
8,218 j
100
1,331
32,571
2
9,959
225
7,991
100
i,331
2,098
20,514
GBOUP II.—CITIES HAVING A POPULATION OF 900,000 TO 600,000 IN 1017.
Buffalo, N . Y
San Francisco, C a l . . .
Milwaukee, wis
Cincinnati,Ohio. . . , ,
Newark, N . J .
$15,850
11,586
4,800
17,301
16)836
Washington, D. C
Minneapolis, Minn...
1,767
1,554
7,996
5,233
$14,050
$2,400
5,600
11,701
$1,800
11,586
2,m
ie,836
1,767
2,36i
$1,554
6,327
1,669
2,872
DESCRIPTION OF GENERAL TABLES.
"si Table XXIU-Con.
. Citynu
1
PAYMENTS IOR EXPENSES FOB INSPECTION OF—
CITY, CITY NUMBER, AND
CHARACTER OF EXPENSE.
Total.
2*>
23
24
25
26
*1,179
1,202
9,832
1,320
2,104
27
?8
29
33
2,340
8,871
2386
6,132
1,200
Birmingham, Ala
35
39 New Haven, Conn....
40
41
50 Salt Lake City, Utah.
51
1,300
2,045
950
3,878
790
5?
53
55
63
66
1,200
2,210
1,095
1,300
1,121
Eleva
tors.
Oil.
Gas.
Tenements.
All
other.
$1,179
*i,202
1,250
8.582
1,320
2,104
1,200
1,500
17,371
1,140
S2,386
6,132
1,200
2,045
1,300
950
3,878
790
1,200
i,095
1,115
1,095
i,300
1,121
GROUP IV.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1917.
67
71
78 Waterbury, Conn
79
88 East S t . Louis, I I I . . .
$2,349
$2,349
1,600
1,240
237
1,200
91 Peoria, 111
99
104 £nrinffiAl(1_ Til
4,382
3,618
720
1,239
$1,000
$600
Amount.
237
$1,240
$184
394
120 i
110
118
lift
135 B a y City, Mich
140
145
154
193 Aurora, 1 1 1 . . . . . . . . . . .
196 Jopliu. Mo . . . . . . . . » 201
Ojrtion, U t a h
.
1,930
808
3,259
62
90
$674
3,708
3,618
720
1,239
$184
$394
i20
110
$118
1,930
808
$62
1,700
$1,559
90
The payments shown on Table XXIII under the
heading "All other" are distributed as follows:
New York, N . Y . ( l )
Combustibles
Incumbrances
Photometric
Chicago, III. (2):
Public utilities
Cleveland, Ohio (6):
Not specified
$101,784
02,500
28,050
11,231
72,675
14,752
Detroit, Mich. (7)
Combustibles
Refrigerator
Baltimore, Md. (8):
Motor vehicle headlights.
7,091
6,002
1,989
Los Angeles, Cat. (10)
Housing commission
Board of mechanical en
gineers
20,514
12,461
Buffalo, N.Y. (11):
Dance hall
San Francisco, Cal. (12)
Industrial inspection
Light and water inspec*
HortlcultuValinspection".!
Milwaukee, Wis. (13)
Sign inspection
Heating apparatus in*
spection
Newark, N.J. (15)
Bureau of combustibles
andfirerisks
Trolley cars
New Orleans, La. (16):
Factory
,
100
8,053
1,800
11,586
6,118
3,570
1,808
2,400
1,200
1,200
16,836
14,000
2,836
1,767
Minneapolis, Minn. (18):
Streetcar
Kansas City, Mo. (21):
Factory
,
Portland, (>eg. (22):
Motor bus
,
Denver, Colo. (24):
Permit inspection
,
Rochester, N. Y. (25):
Combustibles
,
Providence, R. I. (26)
,
Citygauger
Inspection of kerosene....
St. Paul, Minn. (27):
Sign
Birmingham, Ala. (33):
Liquor
,
Scranton, Pa. (41):
Coal
,
Salt Lake Citv, Utah (50):
Bureau of mechanical inspection
,
Lowell, Mass. (53):
Gas pipe
,
Houston, Tex. (55):
Sidewalk......
,
Yonkers.N.Y.(67):
Combustibles
£1 Paso, Tex. (09):
Jitney
Fitchburg, Mass. (164):
Petroleum
7oplin,Mo.(196):
Public-safety inspector...
Madison, Wis. (213):
Steamboat and launch...
SI, 669
2,872
1,179
8,582
1,320
2,10!
1,308
796
1,140
6,132
050
3,878
1,115
1,095
2,349
3,618
118
808
90
1,200
GROUP V.—CITIES HAVING A POPULATION OP 30,000 TO 60,000 IN 1917.
213
CITY, CITY NUMBER, AND
CHARACTER OP EXPENSE.
CITY.
GROUP III.—CITIES HAVING A POPULATION 0 7 100,000 TO 300,000 IN 1017.
7)09
Amount.
85
Payments for expenses of miscellaneous protection to
person and property.—In Division II of Table 12 under
the general heading "Other protection to person and
property9' are shown the payments for salaries and
expenses of city officials, boards, and commissions,
and those to various private associations and organi
zations for securing protection to person and prop
erty. All payments of this character, not readily
assigned to the columns with descriptive headings,
are shown in the column headed "All other."
Table XXIV, which follows, classifies, by cities,
under a number of different headings the miscel
laneous payments tabulated in the column headed
"All?other."
FINANCIAL STATISTICS OF CITIES.
Total.
Grand total.
Group I . . .
(jroup I I . . .
Croup I I I . .
Group I V . .
Group V . . .
Inspec Flood
Harbor
tion
Morgue, master. of a n i protec
tion.
mals.
796,662
146,719
131,963
99,778
35,072
u
All
other.
44,925
31,389
163
1,087
8,915
1,962
2,039
1,270
1,283
3,065
783
1,346
739,946
112,929
85,634
88,828
25,307
9,840
31
34,349
8,042
6,380
GROUP I.—CITIES HAVING A POPULATION OF 600,000 AND OVER IN 1917.
1
o
3
4
5
Hfc T,nni* Mo
$305,000
306,414
24,812
5,351
19,576
1,872
5,351
786
2,665
4,763
2,630
18,579
9,301 i 4,801
35,457 21,470
67,409
6
7
3
10
$299,850
306,414
22,940
$5,150
18,790
1,898
15,268
4,500
8,365
61,921
$681
51,270
$5,622
4,218
GROUP n.—CITIES HAYING A POPULATION OP 300,000 TO 500,000 IN 1917.
11
12
13
14
15
16
17
IS
19
20
21
Buffalo, N . Y
S a n Francisco, Cal
Minneapolis, M i n n
SeattleJ W a s h
$26,199 $7,597
8,342 | 7,855
1,462
2,580
2,779
15,057
5,294 1
6,371
3,97i
51,806
4,046
14,361
7,600
5,063
$18,602
487
$31
$1,087
12,278
5,294
2,400
51,806
$1,283
2,763
4,962
9,399
7,600
5,063
67
68
69
70
71
72
74
75
77
80
82
86
89
91
92
28
29
32
34
36
36
39
40
41
42
43
44
45
46
47
48
49
52
53
54
55
56
57
60
61
Denver, C o l o . . . . . . . . . .
Omaha, N o b r . . . . . . . . .
New Haven,Conn....
Grand Rapids, Mich...
Dallas, T e x
N e w Bedford, M a s s . . . .
Houston, T e x
Camden, N . J
63
64
65
66
$8,862
20,326
IJMO
0,500
4,967
$13,274
2,625
3
6,926,
5,4641,546 i
2,350
100
425
12,977
3,445
1,679
100
425
12,664
1
2.424
3,747
2,698
13,741
10,325
2,244
1,318
3,462
660
1,478
313
3,445
1,679
'
2,424
$561
1,305
352
100
1,494
510
1,378
5,121
135
164
2,377
2,104
25
1,250
1,405
545
3
939
5,464
1,546
2,350
5,987
3,186
2,698
13,741
10,325
939
866
1,968
150
100
5,121
135
164
2,377
2 104
■250
400
Inspec Flood
Harbor tion
| Morguo. master. of ani protec
tion.
mals.
All
other.
i
Schenectady, N . Y —
Kansas City, K a n s —
Oklahoma City, O k l a . .
Norfolk- V a
$28
3,450
832
4
200
1,621
10,425
480
10,606
7
7,781
225
" 143
405
116
2,958
2,516
4,565
633
1,500
526
1,462
186
150
3,009
1,000
36,174
646
172
74
16
38
4,483
2,400
947
$28
$3,450
832
4
$200
300
$163
4
1,321
10,262
480
10,606
7
7.781
225
143
405
112
2,958
2,516
4,565
$633
1,500
526
1,462
♦
! iso
186
150
3,009
1,000
36,174
646
172
74
1,282
.2,400
16
38
3,201
797
GBOUP V.—CITIES HAVING A* POPULATION OF 80,000 TO 60,000 IN 1917.
$6 282
7', 052
1,170
6,500
2 342
$2,580
Total.
93
94
95
97
...
99 £1 Paso, Tex . .
101
102
104
105
106
111 Mobile, Ala
112 Atlantic City, N . J . . . .
111
115
117 FlinVMich...
119 Tampa, Fla
121 New Britain, Conn
1??
123 Binghamton, N . Y . . . .
1?6
GROUP ID.—CITIES HAVING A POPULATION OF 100,000 TO 800,000 IN 1917.
22
23
24
25
26
CITY.
GROUP IV.—CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1917.
$7,747 ;$58,642 |$1,052,644
1*1,210,194
. PAYMENTS FOR EXPENSES FOR—
T a b l e XXIV—Con.
PAYMENTS FOE EXPENSES FOR—
Tablo X X I V
City numbc
86
25
1,000
1 405
145
132
133
134
138
140
14?!
144
145
147
153
154
164
165
166
167
169
170
172
174
175
176
181
183
185
189
190
192
195
199
200
202
203
209
211
214
218
219
Salem, Mass
Chelsea, Mass
Macon, G a . . .
B u t t e , l&ont
S a n Jose, C a l . .
:.
Elmira,N.Y
NewRochelIe,N.Y...
Cedar Rapids, I o w a . . .
Niagara F a l l s , N . Y . . . .
Mount Vernon, N . Y . .
Waco, Tex
Bellingham,
Austin,
Tex W a s h . . . .
Colorado Springs, Colo.
Danville, I11.T7!..
Wilmington,N.C . . . .
$550
472
919
350
892
300
76
1,245
3,742
1,400
303
1,500
787
450
579
868
115
300
2,260
461
647
234
1,009
50
611
600
2,328
2,088
100
1,148
629
1,147
1,314
1,156
555
3,872
15
$200
250
$350
217
. 263
250
$218
200
450
183
$5
919
350
629
300
76
995
3,742
1,182
303
1,500
587
579
685
115
300
. 2,260
461
617
234
1,009
50
6ll
COO
2,328
ioo
1,072
f
2, OSS
1,148
629
1,147
1,314
1,156
/$55
2,*00
15
DESCRIPTION OF GENERAL TABLES.
87
The payments shown in Table XXIV under the heading "AH other" wore for purposes of protection,
as follows:
CITY, CITT NUMBER, AND
CHARACTER Of EXPENSE.
Amount.
CITT, CITY NUMBER, AND
CHARACTER OV EXPENSE.
New York,N.Y.(l)
....
Commissioner of records..
Public administrator
Board of inebriety
United States life-saving
corps...
$299,850
200,870
45,673
45,420
Seattle, Wash. (19)
County, gamo protection.
Horticultural expert....
Chicago, 111.(2)
....
Litigation—for reduction
of gas rates
Fire prevention bureau...
Public welfare bureau
Inspection of moralconditfons
Moving-picture operators
and censors
Transportation and trac
tion bureau
Telephone complaint bu
reau
■
Morals commission
Board of examiners—ma
sons' contracts
,
Liquor commission
,
Technicalboardousafety
of vessels
Eastland disaster expense
Wrecking
condemned
buildings
Philadelphia, Pa. (3):
Fire marshal
,
300,414
7,837
91,783
70,567
39,537
25,035
23,748
21,784
20,488
5,499
3,496
2,876
635
488
478
22,940
18,790
17,290
Boston, Mass. (5)
Fire prevention
Inspector of minors' 11*
1,500
1,898
1,523
375
Cleveland, Ohio (6)
Boxing commission.
Damages by dogs...
Detroit, Mich. (7)
County drain commission
Telephone rate investiga
tion
Game warden
Baltimore, Md. (8):
State industrial accident
commission
Pittsburg, Pa. (9)
Street-railway investiga
tion
Damage to stock
Fire marshal
Los Angeles, Cal. (10)
,
Horticultural commission
Forest protection
Public administrator
j
Flood damages..
Fish, gamo, and fire
warden
Bee inspection
Buffalo, N . Y . (11)
Proposed reduction in
street-railway fares
Examining franchise of
Federal Telephone <&
Telegraph Co
Traffic ordinance com
mittee
San Francisco, Cal. (12)
Public administrator
Moving-picture censor....
Cincinnati, Ohio (14)
Street-railway rate revi
sion
Gas-rate revision,
Damage to sheep.
Newark, N.J. (15)
B a t e discrimination—
„ port of New York.
Gas rate
Newprleans, La. (10)..
Firewarden
Travelers'aid
Washington, D.C. (17)
.
Surveyor's office
,
Insurance department....
Regulation of female employment
,
Automobileboard
,
Roping off Avenue for
Admiral Dewey's fu
neral
,
Removal of dangerous
buildings
Enforcement of fish and
game laws
,
15,268
9,901
3,602
1,765
4,500
$9,399
8,504
;ey City, N.J. (20)
Jcrse:
Freight and lighterage.,
Ferry-rate contest
Gas-rate case
7,600
6,000
1,200
400
Kansas City, Mo. (21)..
Dance and skating.,
Wolf bounty
,
5,063
5,014
Portland. Oreg. (22)
Traffic investigator
Grappler
Moving-picture censor...
Indianapolis, Xnd. (23):
Appraisement of water
works
6,282
3831
1,278
1^173
Denver, Colo. (24)..
Liquor
Safety-first
Public trustee..
1,170
722
345
Rochester, N . Y . (25)
Fire marshal
Examining midwives.,
6,500
6,460
40
Providence, R. I. (26)
Surveyor of lumber..
Weather reports
Weigher of coal,etc..
Viewer of fences
LouisviIIe,Ky.(28):
Vice commission
Columbus, Ohio (29):
Dance hall
2,342
1228
1,074
22
18
Atlanta, Ga. (32)
5,464
5,000
450
Travelers' aid.
Examining moving-pic
ture operators
Omaha, Nebr. (34):
Firewarden
Richmond, Va. (36)
Vice commission
8,305
Travelers' aid
Spokane, Wash. (38):
6,837
Telephone rate expert...
1522 Memphis, Tenn. (40)
Moving-picture censor....
6
Jitney board
61,921
31,777 Scranton,Pa.(41): t #
Mine cave commission....
21,624
4,079 Paterson,N.J.(42):
Contesting
increased
2,524
froight rates
.
1,195 FallRiver,Mass.(44).!......
722
Investigation by pond
andwater commission..
18,602
Investigation of streetrailway fares
14,800
Forest warden
Pulmoter
Dayton,
Ohio (45):
3,250
Investigation of gas and
electric rates
487 Dallas, Tex. ( 4 6 ) . . . . . . . . . . . . .
Investigation of public
421
utilities
63
Legal aid
12,278
Moving-picture censor....
Eire marshal
,
8,188
3086 San Antonio, Tex. (47)..
Fire and police station.
1,004
Fire marshal.
5,294
Chauffeurs' examiner..
Complaint clerk
4,894
Lower freight rates...
400
Bridgeport, Conn. 1(48)..
2,400
V i c ecommission.
coir-*- Fire warden
1800
New
Bedford,
Mass. (49):
600
Shellfish commission..
51,806
32,205 Cambridga,.Mass. (52)
Fire prevention
111 788
Game warden
4,500 Lowell,Mass.(53):
2,710
Fish warden
Tacoma,Wash.(54):
Export—telephone rates.
523
Houston, Tex. (55)
Fire marshal
72
Travelers'aid
Moving-picture censor...
8
Amount.
7,052
14
1,546
2,350
1,600
750
100
313
309
4
3,445
1,679
3,186
1,602
1,412
150
2,698
13,741
7,450
2,416
2,105
ll770
10,325
6,674
1,221
1,090
840
500
914
25
1,968
1918
50
150
100
5,121
1901
1,670
1,550
CITY, CITY NUMRER, AND
CHARACTER OT EXPENSE.
CITY, CITY NUMBER, AND
CHARACTER OF EXPENSE.
Amount.
Trenton, N.J. (56):
Contesting freight rates..
Hartford, Conn. (57):
Logal aid bureau
Fort Worth, Tex. (60)
Fire marshal
Levee repairs
Depot hearing—legal
Camden. N.J. (61)
Moving-picture censor....
Veterinary for fire and
police departments.
Springfield, Mass. (63):
Fish warden
£ynn, Mass. (64):
Transportation expert...,
Des Moines, Iowa (65):
Fire marshal
Lawrence, Mass. (66)
Morrlmac River boom...
Fish warden
Yonkers,N.Y.(67):
Life-saving corps
Oklahoma City, Okla. (70):
Examining moving-pic
ture operators
Duluth, Minn. (72)
Firewarden
Lighting canal piers.
Water for ship canal
building
Norfolk, Va. (74)
Cheaper gas investigation.
Surveyor
Removal of unsafe wall..
Elisabeth,N.J.(75): a
Dance hall inspection....
SomervlIIe, Mass. ('
Electrical dept
undistributed
Fire prevention
Manchester, N . H . (80):
Damage by dogs
Hoboken, N. J. (82)
Contesting i n c r e a s e d
freight rates
3-cent fare investigation..
Reporting names of au
tomobile o w n e r s t o
state
Evansville, Ind. (86):
Electric examiner
Passaic, N.J. (89):
Gas litigation
Peoria, 111. (91)
.......
Electrical e x a m i n i n g
board.-••••.••••.>••"«
Recovering d r o w n e d
bodies
Examining elevatoroperators
Wichita, Kans. (92):
Removal of f
buildings
Bayonne, N. J. (93)
Excise inspector
Freight rate investiga
tion
Plumbing code
South Bend, Ind. (94):
Investigation — Indiana*
Michigan Electric Co...
Savannah, Ga. (95)
* Freight bureau
W Powder magazine
^ Chimney sweeping
El Paso, Tex. (99):
Fire marshal
Holyoke, Mass. (101)..
Street-railway strike
Fighting forest fires
Springficld/lll.(104): a
Gas rate investigation....
Canton, Ohio (105):
Sewage plant investiga
tion
Charleston, S. C. (106)
Freight adjustments....
Board of examiners, mov
ing pictures
Mobile, Ala. (Ill):
Powder magazine
Atlantic City, N. J. (112)
Lifeguards...
Search for bodies after fire.
$135
164
2,377
1508
847
22
2,104
1,104
•1,000
25
1,000
1,405
145
100
45
28
1,321
1080
163
78
10,262
8,308
1,947
7
480
10,606
9,242
i,m
7
7,781
7,497
278
225
143
405
180
125
100
112
2,958
1,200
1,000
758
2,516
4,565
4,013
300
222
1,500
626
410
U»
186
150
3,009
3,005
4
i,odb
36,174
35,593
581
Amount.
Sioux City, Iowa (113):
Fire marshal
Covington, Ky. (115)
Wrecking houses
Signal li&ts
Recovering dead bodies..
Tampa, Fla. (119)
Examining chauffeurs....
Examining moving-ploturo operators
New Britain, Conn. (121):
Damage done by dogs....
San Diego, Cal. (122)
Harbor master.
Fixing gas and electric
rates
Maiden, Mass. (126)
Fire prevention
High-cost-oMtving meetHaverhfil, Mass. (133):
Fish warden
Pasadena, Cal. (134)...
Forest fire patrol.
Moving-picture censor.. •
Racine, Wis. (138):
Removal of ice jam in river
Chelsea, Mass. (140):
Fire prevention
Macon, Ga. (142):
Travelers' aid
Woonsocket, R. I. (144):
Fire marshal
Newton, Mass. (145)
Fire prevention
Search for bodies
Butte, Mont. (147)
Dynamite damages
Flood damages
Galveston, Tex. (153):
Fire marshal
Fitchburg, Mass. (154):
Forest fires
Portsmouth, Va. (164):
Harbor commission
Everett, Mass. U65):
Fire prevention
Pittsfleld, Mass. (167):
Forest
fires
:.
Quiney, Mass. (169):
Fire prevention
Niagara Falls. N. Y. (175):
Bureau of information....
Mount Vernon, N. Y. (176):
GatenLJi—railroad cross
ing
Taunton, Mass. (181)
Street-railwayforeinves
tigation
Fish warden
Everett, Wash. (185):
Hearing—telephone rate
case
Shreveport, La. (189):
Fire marshal
Austin, Tex. (190):
Fire marshal,
Waco. Tex. (195]
Firemarshf
Warehouse
i, Colo. (200)
Colorado S]
Electri
Travelers'aid
Danville, 111.(202)
Free public scales
Travelers' aid
Recovering body
Kenosha, Wis. (203): ,
Lake shore protection.
Ogden, Utah. (209):
Flood emergency
Stamford. Conn. (211)
Public records
Public maps.
Damages by dogs.
Hitching grounds.
Firewarden
Fox bounties
Waltham, Mass. (214)
Fire prevention
Fish warden
Newport, R. I. (218):
investigation—public
service corporations.. *.
Wilmington, N. C. (219);
Averting strike
$646
172
75
72
25
16
15
1
38
3,201
1,800
1,401
797
764
33
6
919
892
27
350
300
76
995
972
23
3,742
3,032
710
1,182
1,500
587
579
685
461
647
234
150
S4
50
611
600
2,088
1,563
525
1,148
1,123
25
629
352
275
2
1,147
1,314
1,156
881
145
84
25
13
8
555
505
50
2,800
15
FINANCIAL STATISTICS OF CITIES.
88
Payments for miscellaneous expenses.—The amounts
shown in Division IX of Table 12 under the heading
11
Other miscellaneous" are classified, by cities, under
a number of separate headings, in Table XXV, which
follows.
Grand total.
Group
Group
Group
Group
Group
101,395
74,870
117,832
27,648
85,171
I...
II..
III.
IV.,
V..
52
185
359
188
46,841
9,410
9,199
1,800
620
2,020
4,784
109
83,825
74,029
69,006'
15,157
72,234
2,102
1,530
GROUP I.—CRIES HAVING A POPULATION Of 600,000 AND OYEB IN 1017.
$4,784
$8,303
7 997|
3,023
16,457
6,148
23,451
36,016
87
1,877
800
100
70
$1,810
$200
70
93
95
99
100
102
5,435
2,697 1 2,277
5,632!
5,000
3,559
100
103
iai
106 Chattanooga, T e n n —
107
108
593
2,500
223
2,574
68
1,000
225
57
85
46
112 Atlantic City, N. J . ' . . .
114
117 Flint Mich*,..
119
1
121 New Britain, Conn....
$3,519
7997
3,023
16,457
648
22,378
29,803
AG
1
5
6
7 Detroit M i c h . . . . . . . . .
8
9
10
Monu
All
ments. other.
C.A.
70 Oklahoma City, Okla.
74 Nftrfhllc V a . .
80
81 Troy N Y . .
.... .
91
$784 $5,120 $8,525 $314,251
$406,916
y.w.
GROUP IV.—CITIES HAVING A POPULATION OP 60,000 TO 100,000 IN 1917.
Y.M.
Floral C.A. Monu
All
ofler- and
Y . W . ments. other.
C.A.
Pub
licity.
Total.
y.M.
Floral C.A.
offer and
ings.
Pub
licity.
Total
PAYMENTS TOR EXPENSES JOB—
Table X X V
PAYMENTS FOR EXPENSES FOR—
T a b l e XXV—Cott
$7
37
600
$ioo
5,435
420
$31
601
3,150
100
409
593
2,500
223
2.574
68
1,000
225
57
1
85
46
GROUP V.—CITIES RAVING A POPULATION OP 30,000 TO 50,000 IN 1917.
GROUP II.—CITIES HAVING A POPULATION OP 900,000 TO 500,000 IN 1917.
\\
12
13
14
16
$5,814
52
42,601
6,615
600
17
18 Minneapolis, M i n n . . . .
19 Seattle, W a s h . . . . . . . . .
21
1,552|
12,036
3,554
2,046
'
131 Topoka, Kans
133
134
139
140
$5,814
$52
$109
$680
42,601
6,506
600
1,552
12,036
2,874
2,616
GROUP HI.—CITIES HAYING A POPULATION OF 103,000 TO 300,000 IN 1017.
Louisville, K y . . . .
Oakland, CaJ
Toledo, Ohio
Atlanta, Ga
Birmingham, Ala.
Richmond, Va
Dallas, Tex
San Antonio, Tex
Salt Lake City, U t a h Cambridge, Mass
Houston, T e x . . . . .
Trenton, N . J
Hartford, Conn... .
Fort Worth, Tex..
Camden, N . J . . . . .
$35,747
21,554
7,094
87
2,080
$21,554
37
497
5,676
4,460
2,000
$100
$35,647
7,094
87
2,080
497
5,676
3,250
5,936
1,644
16,434
314
1,201
5,260
9,432
10
3,000
269
360
9,016
137
10
$1,200
2,000
•
12
A7A
600
A
Indianapolis, I n d .
Denver. Colo
Kochester,N.Y...
Providence, R. I . .
St. Paul,Minn....
1,201
300
26
416
10
3,000
243
60
$16
31
3,393
43,346
54
141 Superior, Wis
142
143
144
145 Newton, Mass....
397
2,235
129
285
146
149
152
153
158
1,938
138
500
25
210
161
162
167
16ft
175 Niagara Falls, N. Y . . . |
62
3,757
3,300
325
4,759
176 Mount Vernon, N. Y . . i
182 Oshkosh, Wis
1
188
;
189
190
7,463
1,173
191
198
201
207
*m
3,762
2,800
260
2,500
19
?08 Winston-Salem, N. C .
?.10
216 Charleston, W. Va
219
72
40
1,405
277
$16 1
$31
$3,393
43,346
54
49
114
$420
233
3!
180
135
285
89 1
4
380
27
t Includes carriages for funeral of councilman.
210
397
1,766
15
89
1,525
500
25
42
3.750
.3300
265
20
7
60
4,662
$97
7,463
I,i73
4
25
27
355
80 !
500
500
3,182
2,300
260
- 2,500
19
72
40
120
:!:I":T.:::::::
*
1,405
- '157
The payments for expenses shown on Table XXV, under the heading "All other," were for the following
purposes:
CITY, CITY NUMBER, AND
CHARACTER OP EXPENSE.
New York, N . Y . ( l ) :
Panama-Pacific Sxposi-
Mobilization of troops....
Bounding post..
Cleveland, Ohio (6):
Agricultural society and
Street railway commis-
Amount.
$3,519
7,997
7,474
478
45
CITY, CITY NUMBER, AND
CHARACTER OP EXPENSE.
Baltimore, Md. (8):
Not specified
Pittsburgh, Pa. (9):
Exposition building im
provements
Exhibition
Home gardens
3,023 j Buffalo, N. Y. (11)
Federal registration, se
16,457
lective draft
12,957
Milwaukee, Wis. (13):
3,500
State fair araiind«__
CITY, CITY NUMBER, AND
CHARACTER OP EXPENSE.
Amount.
$648 j
22,378
29,803
23 803
6,000
5,814
4,214
1,600
Cincinnati, Ohio (14)
County agricultural so
ciety
County experiment farm.
New Orleans, La. (16)
State fair association
New Orleans Federation
ol Women's Clubs
Washington, t). C. (17):
Registration,
selective
draft
Minneapolis, Minn. (18)
1
Street railway appraisal..
Amount.
$6,506
2,184
4,241
81 i
CITY, CITY NUMBER, AND
CHARACTER OP EXPENSE.
Minneapolis, Minn.—Contd.
County agricultural soCounty bar association...
600
600
Seattle, Wash. (19)
100
Kansas City, Mo. (21):
Indianapolis, Ind. (23):
1,552
Bond and coupon fund...
Rochester, N. Y. (25):
12,036
County contingent fund
9,670 1
(notlotherwise described)
Amount.
$910
910
546
2,874
2387
'4S7
2,046
35,647
7,0W
DESCRIPTION OF GENERAL TABLES.
CITY, CITY NUMBER, AND
CHARACTER OF EXPENSE.
Amount*
St. Paul, Minn. (27)
St. Paul motor boat club..
Commission on river ter
minals and railroad con
ventions
Minnesota fanciers' asso
ciation
Printers' baseball league..
Memorial resolutions
Birmingham, Ala. (33):
Oak Hill Memorial Asso
ciation
92,080
1,000
Richmond, Va. (36)
Poe Memorial Association
Marking historical build
ings
Funeral former official....
676
350
500
300
200
80
2,000
102
134
Dallas, Tex. (46):
Municipal exhibit at state
fair
San Antonio, Tex. (47):
Hiver and ditch commis
sion
1,044
16,422
Salt Lako City, Utah (SO)....
Citizens' military train
ing camp
Shipment of " figures"
from San Francisco....
Houston, Tex. (55):
Young men's business
league
Trenton, N. J. (56):
Care of grave of founder of
library trust fund
Hartford, Conn. (57):
Military census
\
314
214
' 100
416
10
3,000
CITY, CITY NUMBER, AND
CHARACTER OF EXPENSE.
Fort Worth, Tex. (60):
Federal registration
Camden, N. J. (61):
Flag presented to steamer
"City of Camden"
Oklahoma City, Okla. (70):
Selective draft
Amount.
9243
Norfolk, Va. (74)
Engrossing resolutions..,
Purchase of old letter
(1753)
Manchester, N. H. (80)
Salvation Army
Boys'club
Girls'club
.Bayonne, N. J. (93):
Investigation for terminal
£1 Paso, Tex. (99):
Funeral, city physician..
TerreHauto,Ind.(100):
Investigation,
electric
rates
,
Portland, Me. (102):
Veteran firemen's asso-|
elation
Springfield, HI. (104):
Donation for state memo-|
rial building
Chattanooga, Tenn. (107):
Appraisal, water plant.
Pawtucket,R. 1.(108):
Funeral of ex-official
Tampa, Fla. (119):
Copy of testimony
600
200
200
200
5,435
601
3,150
100
2,500
2,574
68
85
Payments for city pensions and gratuities.—The pay
ments for cities tabulated in Division X of Table 12
under the general heading "Pensions and gratuities
for —" are of two classes: (1) Those made directly to
the former city employees or to their heirs or depend
ents 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, CITY NUMBER, AND
CHARACTER OP EXPENSE.
New York, N. Y. (1)
Street-cleaning depart
ment
Other city employees—
Judges supreme court
Amount.
9664,433
Chicago, 111. (2)
Municipal
Library
Parks
House of correction..
Philadelphia, Pa. (3):
Park guards
277,702
367,381
19,350
35,449
25,112
4,233
2,750
1,500
Boston, Mass. (5).
Water depart]
County
Parks.
Overseer of the poor..
Undistributed
192,111
34,413
16,423
14,274
1,750
125,246
Pittsburgh, Pa. (9)
« — ' employees....
Tiplc
County
Families
— of*rdeceased c
5,977
2,459
ployees,
Bureau
of electricity..
2,385
1,133
Newark, N.J. (15)
City clerks...
Sewer and drainage...
County employees
Comptroller's office....
Board of works
Markets
Public baths
Streets and highways.
Water department....
13,349
3,750
1,950
1,859
1,800
1,550
640
600
600
600
CITY, CITY NUMBER, AND
CHARACTER OF EXPENSE.
Amount.
CITY, CITY NUMBER, AND
CHARACTER OF EXPENSE.
89
Amount.
Haverhill. Mass. (133):
Riot damages
131
Wncoln, Nebr. (139)
University of Nebraska..
Water for state fair
Chelsea, Mass. (140):
Flowers, and engrossing
resolutions
Superior, Wis. (141):
Pumps and wells
43,346
43,000
346
Macon, Ga. (142)
.
Camp Harris
Proposed light plant
Funeral of former official,
1,766
1,646
110
10
54
397
Muskogee. Okla. (143):
Investigation of condi
tions of cyclone victims
atCologato
,
Newton, Mass, (145):
Perambulating city lines.
_ y ,
Ala. (146)
Campsite
Selective draft
Lansing, Mich. (152):
Home gardens
Charlotte, N. C. (161):
Funeral of fireman
Decatur, 111. (162):
Association of commerce.
Pittsfield, Mass. (167):
Writing history of Pittsfield
Knqxville, Tenn. (168):
Decorations for f
15
89
1,525
1,617
8
500
42
3,750
3,300
265
CITY, CITY NUMBER, AND
CHARACTER OF EXPENSE.
Amount.
3530
450
Oakland, Cal. (30)
Street department....
City hall janitor
Garbage department.
Parks
3,080
1,253
720
663
444
Lowell, Mass. (53)
,
Street department
,
Building department.....
1,197
937
260
Atlanta, Ga. (I
Street depL
Cemeteries,
Parks
2,277
1,607
450
Camden, N.J. (61)
Highways
Water department
City property
Springfield, Mass. (63):
Undistributed
3,000
1,200
1,200
600
Worcester, Mass. (35)
Street department
City messenger
Water department
Sewers
Dallas, Tex. (46):
Former sewer employees
4,267
2,735
Bridgeport, Conn. (48).
Almshouse
Charities
1,370
870
500
NewBedford, Mass. (49).
'^hways
2,574
1,988
323
73S
587
207
360
Almshouse physician..
Cambridge, Mass. (52)..
Street department..
Water SparYment.
Parks..
Building Inspector.
15,713
8,924
2,344
1,100
1097
668
600
Amount.
$7,463
4
25
Austin, Tex. (190)
Medals for boy scouts....
Soldiers' Christmas boxes
27
23
4
Columbia, 8. C. (191).
Chamber
lamberof
of commerce...
Christmas donation (city
employees).
Southern Commercial
3,182
• 3,000
113
40
27
2
Lynchburg, Va. (198)
Fair association
Banquet in honor of Na
tional Guard
Kenosha, Wis. (203):
Private cemetery.
Tulsa, Olda. (207):
Selective draft
2,300
2,000
Winston-Salem, N. C. (208).
Poultry show.
Marring bounds of city.
Charleston/W. Va. (216):
Water Inquiry 1
72
50
22
Wilmington, N. C. (219).
Corn show exhib
Selective draft.
300
2,500
19
1,405
157
150
7
city employees, but not under that of the city govern
ment. In Division X of Table 12 are shown the total
amounts paid by each city to policemen, firemen,
school employees, employees of health department,
and to other city employees.
Payments shown under the heading "All other" in
in Division X of Table 12 were for a number of classes
of employees, as shown below:
Cambridge, Mass. (52)—Con.
City home....
Clerk of committees
int.
Mount Vornon, N. Y. (176):
Board of water supply...
Stockton, Cal. (188):
Draping city offices in
honor of dead mayor..
Shreveport, La. (189):
Mayor's funeral
,
Incinerator investigation,
Red Cross stamps
,
$1,200
600
600
JerseyCity,N.J.(20).
Assessor's office...
Parks
CITY, CITY NUMBER, AND
CHARACTER OF EXPENSE.
Lynn. Mass. (64)
Water department
Highway department
Assessor
Cemeteries
Sewer department
Parks
P ...
,
,
,
1,101
,
,
4,783
1,776
955
840
697
308
207
•
Somerville, Mass. (77)
,
Highway department
Building department....
Water department
,
Savannah, Ga. (95):
Undistributed
5,477
2,807
1944
726
Brockton, Mass. (97)
Street department
Sewer department
Water department
Holyoke, Mass. (101):
Street department
4,083
3,110
555
418
Flint, Mich. (117)
Injured employee
3,957
735
925
520
CITY, CITY NUMBER, AND
CHARACTER OF EXPENSE.
Flint, Mich. (117)-Contd.
Widow of former em
ployee..
Maiden, Mass. (126)....
Street department..
Electrician
Augusta, Ga. (128):
Street department.,
Salem, Mass. (132)
Water department.
Street department..
Public property....
City scales
Parks
City i
Chelsea, Mass. (140)....
Street department..
Water department.
Newton, Mass. (145)....
Street department..
Water department.
Fitchburg, Mass. (154)
Street department
Water department
,
Everett, Mass. (165):
Highway department...
Quincy, Mass. (170):
Highway department...
Brookune, Mass. (201):
Street department
Waltham, Mass. (214)
Street department
Public building department
Water department
Amount.
1405
847
797
50
276
4,253
1,718
1,389
672
250
218
1,513
1,044
469
5,656
5,120
536
2,381
1472
909
697
798
1,523
3,420
2,475
600
345
FINANCIAL STATISTICS OF CITIES.
90
Payments for judgments -and claims for personal waterworks. The cities and towns benefited are
injuries.—All payments by cities in settlement of charged with the costs of maintaining the properties
personal injuries, and those in satisfaction of judg and public improvements acquired, including the
ments for such injuries, are included in Table 12 in interest on loans made by the state for the original
tho column headed "Judgments and losses." Pay outlays, and are required to make contributions to
ments for land taken under condemnation proceedings the state sinking fund for the redemption of the debt
are not included in this column, but in Table 18 in incurred by the state for their benefit. Other pay
tho column showing tho costs of the public improve ments to tho commonwealth of the same general
nature are those for the abolition of grade crossings.
ments for which the lands were condemned.
Payments for undistributed expenses.—Tho amounts In this report, as in those for the years 1906 to 1916,
included in Table 12 in the last column with the payments for the maintenance of tho metropolitan
heading "Undistributed expenses" are, with few sewer and park systems are included with other
oxcoptions, those which with perfect accounting for sewer aaid park expenses in Table 12, and payments
statistical reports would bo distributed to tho various for the maintenance of the metropolitan water system
other columns of tho table. The amounts so tabu are included with other payments of this nature in
lated represent undistributed expenses for municipal Table. 15. All payments to the state for interest are
printing and advertising, and such other incidental included in Table 17, and all payments to state sinking
operating plants as stables, garages, municipal service funds are included in Table 21.
enterprises, bureaus of supplies, storage yards, supply
Comparative summary of payments for general
stations, and blacksmith shops. For most cities these departmental expenses of lJfi cities for specified years:
undistributed expenses are small in amount.
190S~1917.—1XL Table XXVI, which follows, there is
Exceptional payments for expenses by Massachu presented, by principal divisions of the departments
setts cities.—Tho state of Massachusetts has estab of city government, a summary of the net payments
lished for the bonefit of a number of cities and towns for general departmental expenses of 146 cities for
certain metropolitan districts in and about Boston specified years from 1903 to 1917, inclusive. In this
for tho purchase and improvement of parks and for table certain payments of Table 12 are consolidated
tho construction and maintenance of sewers and to agree with the tabulation of prior years.
TabloXXVI
GENERAL DEPARTMENTAL EXPENSES: 146 CITIES.
Total.
General government
Police department
Fire department
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..
Allother
1917
1915
1913
1911
1591,399,369
1546,568,203
$496,740,906
68,912,356
65,682,264
49,806,696
11,365,047
15,021,084
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
39,704,942
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
5,982,930
4,875,708
30,842,225
38,252,201
45,357,512
60,712,058
43,911,400
180,259,299
43,635,125
60,615,862
38,285,217
162,332,373
40,364,850
55,082,013
32,702,442
141,453,958
37,063,114
52,214,269
30,647,652
127,604)264
33,281,546
43,195,318
28,133,754
114,381,363
30,273,319
42,718,510
24,408,009
102,395,627
24,862,021
36,373,941
19,319,855
87,600,787
21,067,428
34 208 774
18 280,597
80,853,672
7,570,124
20,636,954
14,058,760
8,105,815
7,134,599
20,416,484
10,583,791
7,952,107
6,379,535
18,555,635
8,567,280
12,558,549
5,939,527
17,114,125
7,595,205
6,206,219
6,242,855
14,076,633
6,177,447
5,302,915
4,989,705
11,794,950
5,394,555
8,177,495
4,153,001
10,201,070
3,739,750
5,988 717
4,067,969
7,457 424
3,013,706
2,621,102
1907
1905
1903
$452,899,274 I $407,106,606 i $367,367,970 * $304,496,910 * $278,173,930
> Includes refunds and service transfers.
In compiling this table certain changes have been
made in the tabulations presented in report's 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 tho departments affected.
An examination of Table XXVI shows that the total
general departmental expenses of the 146 cities in*
creased in each of the periods, the average annual in*
crease being $22,373,246. 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
49,810,900
5,446,198
41740,211
* Includes refunds.
INCREASE IN NET GOVERN
MENTAL COST PAYMENTS.
TEAR.
Amount.
1915 over 1913
!...!.!../.""
1909 over 1907
.'"!""."."""
$44,831,166
49,827,297
43,841,632
45,792,668
39,738,636
62,871,060
26,322,980
Percent.
8.2
10.0
9.7
11.2
10.8
20.6
9.5
TABLE 13.
Payments for (he principal general departmental ex
penses, total and per capita.—In Table 13 are presented
the governmental cost payments, total and per capita,
DESCRIPTION OF GENERAL TABLES.
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 showing
separately the payments for the more important in
dividual departments, such as police and fire depart
ments 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, con
servation of health, and highways, and in the case of
libraries and miscellaneous payments, where the cities
of Groups I and II show the same per capita. The
per capita figures of Groups III and V are in some in
stances larger than those of Groups I and IV, re
spectively. The figures for individual cities of the
different groups show striking variations, 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 expenses of the cities
with the highest and lowest per capita of such ex
penses, as shown in the table.
91
The per capita payments for general governmental
expenses in cities of Groups I and II are larger than
they otherwise would bo 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 the executive and judicial functions usually pos
sessed by counties. To secure comparability between
the payments for all general governmental functions,
including paymonts for court expenses in these cities
and in other cities of Groups I and II which exercise no
county functions, certain percentages of the payments
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 pay
ments for court and other general governmental ex
penses for all the cities of Groups I and II, but those
payments are not comparable with similar paymonts
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.
GROUP IV.
T a b l e XX1TCI
EXPENSE FOB—
Boston,
Mass.
New
Orleans,
La.
Spring- Birming
field,
ham,
Ala.
San
York,
Pa.
Brookline,
Mass.
Norristown,
Pa.
$17.27
$26.77
$13.97
$26.25
$7.56
$27.75
$7.67
$38.49
$6.04
3.46
2.51
0.48
0.74
L73
2.22
1.62
0.20
0.43
SU>6
2,81
1.S3
0.75
0.52
1M
1.27
1.57
0.31
0.37
T.32
2.53
3.10
0.25
0.53
0.67
0.80
1.02
0.17
0.09
2.84
2.72
2.33
0.49
0.86
0.76
0.59
0.56
0.07
0.04
2.92
3.50
3.52
0.38
1.58
0.48
0.50
0.34
0.04
0.07
,
,
,
2.55
3.05
2.76
7.73
1.87
2.53
1.38
3.90
1.97
2.81
4.19
7.69
2.02
1.56
0.68
3.64
2.58
3.70
0.70
8.90
0.59
1.01
0.14
2.83
1.01
3.62
0.03
10.01
0.75
1.06
0.04
3.61
3.30
6.48
0.75
8.96
0.17
0.55
*.
0.57
1.69
0.77
1.04
0.17
0.8S
0.02
0.34
0.21
1.21
0.02
0.60
0.11
0.36
0.02
0.23
0.70
1.22
0*37
0.31
0.08
0.08
0.01
0.07
0.50
2.98
0.01
0.12
1.05
4.64
0.42
0.99
,
,
Sanitation, or promotion of cleanliness
Highways
Charities, hospitals, and corrections
Libraries
Recreation
Miscellaneous
General
Wash
ington,
D.C.
00.29
All general departments
General government
Polico department
Fire department
AH other protection to person and property
Conservation of health
Schools.......
Balti
more.
Md.
GROUP V.
,
0.37
0)
0.06
0.04
0.11
0)
0.05
* Less than ono-half of 1 cent.
DIAGRAM 1 6 « — P E R CAPITA P A Y M E N T S FOR SPECIFIED G E N E R A L
D E P A R T M E N T A L E X P E N S E S B Y G R O U P S OF C I T I E S W I T H S P E C I F I E D
POPULATION:
1917.
£ £ 3 £ 9 EDUCATION
nflSBoomCRVArsoN or HEALTH
Tf**£
r o u c e DEPARTMENT
JgcHAIMTIC*. HOSPITAL*. AND CORRECTIONS
GfNCIML GOVERNMENT
HIGHWAYS
FIRE DEPARTMENT
AU. OTHER
Diagram 16 presents graphically the most important
of the data of Table XXVIL
Comparative summary of the per capita net payments
for general departmental expenses of aU cities for spedfed years: 1908-1917.—In Table XXVIII, which fol
lows, are shown the per capita payments for different
classes of expenses other than those of public service
enterprises for allfcities having a populationj)f over
30,000 for specified years from 1903 to 1917. 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 $18.96 in'1917, a gain of 43.7 per
FINANCIAL STATISTICS OF CITIES.
92
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
Table XXVIII
YEAR.
PROTECTION TO PERSON A N D
PROPERTY.
Total.
General
govern
ment.
•
1017
1915
1013
1911
1909
1907
1905
1903
$18.96
18.45
17.23
17.62
16.07
15.95
13.88
13.19
$2.18
2.10
2.00
2.08
1.96
1.86
1.3S
1.46
Police
depart1
ment.
$2.08
2.08
2.00
2.12
2.03
1.98
1.85
1.80
Fire
depart
ment.^
$1.61
1.63
1.57
1.67
1.57
1.53
1.40
■ 1.30
All
other.
$0.35
0.35
0.32
0.33
0.29
0.29
0.27
0.25
creased quite uniformly during the 14-year period, as
have for the most part those for the expenses of police
and fire departments, for conservation of health, for
sanitation, which includes sewers, sewage disposal, and
refuse disposal, and for education.
Sanita
tion,
Conser
promo
vation of ortion
of
health.
cleanli
ness.
$0.48
0.40
0.35
0.33
0.31
0.29
0.22
0.22
$1.45
1.46
1.40
1.44
1.31
1.30
1.13
0.99
EDUCATION.
Charities,
High
ways.
$1.96
2.06
1.93
2.04
1.71
1.91
1.67
1.64
and cor-'
rections. Schools.1
$1.36
1.26
1.11
1.17
1.10
1.05
0.88
0.86
$5.89
5.58
4.98
5.04
4.54
4.42
3.99
3.86
Libra
ries.*
$0.25
0.24
0.22
0.23
0.25
0.21
0.19
0.19
Recrea
tion.*
$0.66
0.68
0.63
0.65
0.55
0.51
0.47
0.35
Miscel
laneous
and
general.1
$0.69
0.61
0.71
0.53
0.45
0.59
0.44
0.27
i Payments for pensions are included in column "Miscellaneous and general1' for 1911,1913,1915, and 1917; for the years 1903 to 1909 they are included with the expenses
of the police, fire, and school departments.
* Payments for expenses of art galleries and museums are included in column "Recreation" for 1911,1913,1915, and 1917; for the years 1903 to 1909 they are included
with tho expenses for libraries.
in excess of 15 per cent of their total departmental
expenses, as follows: Charleston, S. C, 17.6; Jackson
ville, Fla., 16.9; Woonsocket, R. I., and Columbia,
S. C, 16.4; Montgomery, Ala., 16.2; Savannah, Ga.,
DIAGRAM 1 7 . — P E R CAPITA N E T PAYMENTS FOR THE GENERAL
15.8; Wilmington, N. 0;, 15.6; and Mobile, Ala., 15.1.
DEPARTMENTAL EXPENSES OP ALL CITIES FOR SPECIFIED Y E A R S :
1903-1917.
The smallest relative expense for this purpose, 4 per
cent, was reported by Boise, Idaho. For fire depart
ment
expenses the proportion was largest for the
1917 y^^^/AOYA^//^^^m^k
&><ss?3m.
cities of Group IV, 11.2 per cent, and smallest for the
1916 Y///////////y^ytt%wv\
V^><SM%> *
1913
cities of Group I, 6.8 per cent. The highest per
1911
centage for any city was 18.9 for Knoxville, Tenn.,
I9C9
and the lowest, 4.3, reported for Philadelphia, Pa.
1907
'////////x/s&<y&£?$g*s\ t M i; i mm
The percentages representing expenses for conserva
1905 y///y///fo^
tion
of health and those for libraries vary but little for
1903 <X////SS//^^&^K>m\
I ®$&>SN>g:
1
the different groups. Among the different cities the
gggggg EDUCATION fe&gS33 PROTECTION TO PERSON AND PROPERTY
largest percentage for health conservation, 12.2, was
KOTOS] GENERAL GOVERNMENT g g g ^ HIGHWAYS
reported for Poughkeepsie, N. Y., and the smallest,
SS3SS CONSERVATION OF HEALTH A B B ALL OTHER
0.3,forQuincy,Hl.
WtfffiA CHARITIES. HOSPITALS. AND CORRECTIONS
The percentage of general expenses for highways and
that for schools were smallest for Group I and largest
TABLE 14.
for Group V. Auburn, N. Y., shows the liighest per
Per cent distribution of jpayments for the principal centage for highways, 20.7; and Hamilton, Ohio, the
general departmental expenses, by object of payment—lowest, 3.1. The largest percentage of expenses for
Table 14 shows, by principal divisions of the general schools, 63.7, was reported for Bellingham, Wash.,
departmental service, the per cent distribution of the while the smallest, 15.9, was reported for Detroit,
payments for expenses, other than of public service Mich. For nearly all cities a larger percentage was re
enterprises. This distribution represents the relative ported for schools than for any other one purpose shown
importance of the principal classes of expenses for the in the table. Although the per capita expenses for
several cities and groups of cities. The percentages schools, as shown in Table 13, increase with the size
for legislative expenses vary but slightly, while for of the cities they do not increase as rapidly as other
judicial expenses they increase from 0.5 in Group V per capita expenses, hence the percentages represented
to 4.9 in Group I. The high percentages in Groups I by school expenses as given in Table 14 are greater for
and II are due to the exercise of the functions of the cities of Group V than for those of Group I*
county government by the cities of those groups.
Comparative summary of per cent distribution of
The percentages for police department expenses general departmental expenses of aU cities for specified
decrease irregularly from Group I to Group V, being years: 1908-1917.—Table XXIX, which follows, gives
11.9, 10.2, 10.1, 9.9, and 8.6, respectively, for the a comparative summary of the per cent of governmen
different groups. Eight cities reported police expenses tal cost payments for the expenses of the general deThe most important data contained in Table
XXVIII are graphically shown in Diagram 17, which
follows.
DESCRIPTION OF GENERAL TABLESpartments of all cities haying over 30,000 inhabitants
represented by those of the principal divisions of such
expenses for specified years from 1903 to 1917. 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.
Table X X I X
OBJECT OT PAYMENT.
1917 1915 1918 1911 1909 1907 1905 1908
11.8 12.2 11.7
12.0 12.6 12.4
9.8J 9.6
9.5
10.0
13.3
10.1
11.1
13.6
9.8
1.9
1.9
1.8
1.9
1.9
1.6
1.9
1.7
8.1
11.2
8.2
11.6
8.1
10.6
8.1. 8.1
12.0 12.0
7.5
12.4
6.8 6.4
3a 2 28.9
1.3
1.3
3.7 3.7
1.7
1.9
2.5
1.4
6.6
2S.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
11.5
11.0
8.5
11.4
11.3
8.8
11.6
11.6
9.1
1.9
2.5
Sanitation, or promotion of
cleanliness
7.6
10.4
Highways.
Charities, hospitals, and cor7.2
31.1
1.3
Recreation
3.5
2.2
All other....."
'.
1.3
1.9
2.2
1.9
2.0
7.9
11.2
All other protection to person
and property
1.8
1.8
The most important data contained in Table XXIX
are graphically shown in Diagram 18, which follows.
DIAGRAM 1 8 . — P E R CENT DISTRIBTIOTJN OF PRINCIPAL GENERAL
DEPARTMENTAL EXPENSES OF ALL CITIES FOR SPECIFIED Y E A R S :
93
PAYMENTS.
TEAR.
Revenue
receipts.
*
1917
1915
1913
1911
1909
1907
1903
1903
976,964,015
70,599,903
65,317,823
63,610,139
57,105,840
52,712,870
47,390,604
42,086,187
Total.
163,918,158
76,609,355
91,276,498
91,908,532
76,452,815
61,760,318
41.581,743
Expenses.
$31,885,640
30,217,904
29227,070
25,882,798
23,519,487
20,827,844
18,677,311
17,449,061
Outlays.
$32,032,518
46,391,451
62,049,428
66,085,734
52,933,328
40,932,474
22.904,432
i Outlays for water supply systems not reported separately.
From 1903 to 1917 the receipts from the revenues
of water supply systems of these 146 cities increased
$33,977,828, or 79 per cent, while their payments for
expenses increased $14,436,579, or 82.7 per cent.
The payments for expenses amounted to 40.6 per
cent of the receipts from revenues in 1903 and 41.4
per cent in 1917. The increase in the revenue receipts
and payments for expenses of the water supply sys
tems of the 146 cities during specified years from 1903
to 1917 are illustrated by Diagram 19.
DIAGRAM 1 9 . — N E T REVENUE RECEIPTS AND N E T GOVERNMENTAL
COST PAYMENTS FOR EXPENSES AND OUTLAYS OF WATER SUPPLY
SYSTEMS OF 146 CITIES FOR SPECIFIED YEARS: 1903-1017.
1903-1917.
40
PER CENT
' 00
SO
MILLIONS OF DOLLARS
4»
Tzzzzzz&zzzzzzzzzzzz&a
Vswjp'y/jwvkM
CONSERVATION OF HEALTH
i EDUCATION
FIRE
0 POLICE DEPARTMENT
B 2 Z Z 2 GENERAL GOVERNMENT
DEPARTMENT
CHARITIES, HOSPITALS. CORRECTIONS
ALL OTHER
j HIGHWAYS
■REVENUE RECEIPTS
VVAJM
TABLE 15.
PAYMENTS FOR EXPENSE*
PAYMENTS FOR OUTLAYS
Of the Massachusetts cities of over 30,000 inhabi
Payments for expenses of public service enterprises.—rtants, six are in the metropolitan water district and
The nature of these enterprises has been explained in obtain water for their several systems from the
the text discussion of Table 11, on page 81. Paymente metropolitan water system. The metropolitan water
for municipal service enterprises as distinguished from system is operated by the state, and all costs of con
public service enterprises are shown in detail in struction, extension, and maintenance are appor
tioned among the municipalities benefited. These
Table 16.
Water supply systems are the most important of the costs are annually apportioned among the various
public service enterprises operated by American cities. cities and towns in three parts: (1) For the accumu
Statistics of revenue receipts and payments for ex lation of sinking funds to redeem bonds issued for the
penses and outlays of such systems have been pre construction or extension of the metropolitan system,
sented annually since 1902 for 146 cities, except as (2) for interest on such bonds, and (3) for expenses
to outlays for 1902 and 1903. A summary of these of maintenance. The expenses of maintenance are
receipts and payments for specified years from 1903 to included in thefiguresshown in Table 15, the interest
1917, inclusive, is included in the statement which is tabulated in Table 17, with the'payments for interest
on debt for public service enterprises of city corporafollows.
94
FINANCIAL STATISTICS OF CITIES.
tions, and the payments for sinking funds are tabu
lated in Table 21, with the payments on account of
debt. No exhibit of the amount of the metropolitan
water debt chargeable to each city, or of the annual
increase or decrease of such debt for each city, has
been attempted by the Bureau of the Census, but
the payments made by a city to the state sinking
fund may be considered as a discharge of a portion
of its obligations to the state on this account. The
payments in 1917 above referred to for the mainte
nance of the metropolitan water supply system by the
Massachusetts 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
"All other enterprises" are shown separately in
Table XXX.
Oreg., harbor pilotage and towage; Denver, Colo.,
irrigation ditch; Oakland, Cal., water-front develop
ment; Charleston, S. C, West End improvements;
New Britain, Conn., ice plant, $1,958, slaughterhouse,
$1,356; Augusta, Ga., canal; Davenport, Iowa, levee;
Jamestown, N. Y., gravel pit; Winston-Salem, N. C,
abattoir; and Madison, Wis., quarry.
TABLE 16.
City number JI
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, highpressure fire systems, heating plants, municipal repair
shops, and municipal printing offices. Some of these
enterprises perform services or supply materials for a
PAYMENTS FOB EXPENSES FOR—
Table X X X
single department or office and others for a number of
CITY.
different offices or departments. Two different meth
Miscel
City
Toll
Total, i Ferries.
bridges. farms. laneous.
ods of accounting for the operating expenses of these
enterprises, are in use. One of these methods is to
13,584,281 $1,477,882 $427,459 $28,581 $1,650,362
treat
such an enterprise as a separate department and
9,953
1,345,472 416,841
1,772,266
Group I
1,464,084
132,410
1,596,494
its
costs
of operation as those of other departments.
127.782
Group H I . . . . . . . . . . . .
127,782
19,930
4,272 15,640
39,842
Group I V . . . . . . . . . . . .
The
second
method is to distribute the expenses of the
28,613
47,900
6)346 12,941
enterprise to the departments or branches of the city
government for which the enterprise performs the
GROUP I.—CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1917.
service or to which it supplies materials. To permit
New York, N . Y . ,
$1,454,072 $1,037,231 $416,841
the compilation of comparable figures for the costs of
Boston, Mass
296,931
306,884
$9,953
Baltimore, Md....
11,310
11,310
such services as street lighting and high-pressure
water service, the Bureau of the Census treats all of
GROUP n.—CITIES HAYING A POPULATION OP 800,000 TO 600,000 IN 1917.
these enterprises as if the latter method of accounting
had been followed by the several cities.
$997,395
1? San Francisco, Cal... $997,395
16
428.133
428,133
38,556
19
170,966
$i32,4id
Table 16 sets forth the expenses and receipts of
these enterprises as they might be briefly summed up
GROUP III.—CITIES BAYING A POPULATION OP 100,000 TO ,XX>,000 IN 1917.
if the accounts of the cities with such enterprises
were
kept as distributing accounts for assigning the
22
67,383
$67,383
24
1,540
1540
costs
to the departments or branches of the city gov
30 Oakland, Cal
58,859
58,859
ernment for which the service was rendered. This
GROUP IV.—CITIES BAYING A POPULATION OF 60,000 TO 100,000 IN 1917.
method of treatment has been followed in the annual
reports for years later than 1908; in the earlier
106
$1,542
$1,542
115
4,272
reports municipal service enterprises were treated
$4,272
121 New Britain, Conn...
3,314
3,314
122
15,640
substantially as were public service enterprises.
$15,640
128
15,074
15,074
In preparing this table the Bureau of the Census has
treated as distributable expenses all payments for
GROUP V.—CITIES BAYING A POPULATION OF 90,000 TO 60,000 IN 1917.
services and materials whether received from the pub
130 Davonport,Iowa
$1,124
$1,124
lic or by transfer from other departments of the city.
134
12,941
$12,941
180 Jamestown, N. Y . . . .
19,321
19,321
A complete statement of such expenses would include
189
2,073
$2,073
4 273
204
A, 273
allowances for depreciation and for interest on the
208 Winston-Salem. N . C.
7,902
213 Madison, W i s . . .
266
266
capital invested, but such data can not be presented
until the cities provide more complete records of the
The payments shown under the heading "Miscel costs of these enterprises. (A detailed statement
laneous" in Table XXX were for the following enter concerning the allowance for interest is presented in
prises: Boston, Mass., city record; San Francisco, the introduction to this report on page 24, under the
Cal., street railway; New Orleans, La., public belt title "Faulty accounting for interest chargeable as
railroad; Seattle, Wash., street railway; Portland, outlay or expense.")
DESCRIPTION OF
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 compen
sation 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 de
partments, 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.
GENERAL TABLES,
95
independent divisions, including certain counties in
Groups I and II.
The aggregate of all interest payments was
$140,520,935. Of this amount $21,839,978, 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
sinking 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
89.7 per cent of the total interest payments was on
funded and floating debt, 5.7 per cent on special
assessment loans, and 4.6 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.
Payments for 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 waterworks, several cities, in accordance with the making nor losing anything by the transaction, and
practice in commercial accounting, charge as a part of no burden is cast upon the general taxpayer. Table
the cost of the property the interest accruing during 17 does not include any payments for interest on cer
the construction period on money borrowed for the tain special assessment obligations which are issued
improvement. The amounts so charged to outlay by some cities, but which are primarily debts of the
account are included in Table 18 of this report as part individuals against whom they are levied and not
of the costs of the permanent properties and improve debts of the city. When cities collect special assess
ments of the cities. They are also included in Table ments of this class and receive interest on deferred
17 for the purpose of showing the total payments of payments, such interest collections are included as
the cities for the use of credit capital. (The method receipts for private trust funds and accounts which
of adjusting the payments recorded in the two tables are recorded in Table 21, and not as receipts for special
by means of contrareceipts as interest transfers, which assessments which are recorded in Table 7; in like
are included in Table 10, has been previously ex manner the payments for interest are included among
plained on page 24 under the title "Faulty accounting the payments for private trust funds and accounts in
Table 21 and not in Table 17.
for interest chargeable as outlay or expense.")
Increase in actual and relative payments for interest—
The interest payments of Table 17 are classified as
On
page 18 of the introduction attention was called
payments for interest on (1) funded and floating debt,
(2) special assessment loans, and (3) revenue loans to the great increase since 1903 Li the net indebtedness
and miscellaneous debt obligations. They are all of the 146 cities for which the Bureau of the Census
exclusive of payments made in error and later repaid has collected statistics for each of the years 1903 to
to the city and of payments of interest which balance 1917, inclusive. One result of the great increase of
amounts previously received as accrued interest on municipal indebtedness there referred to has been to
increase the total payments of cities for interest and
the original issue of city debt obligations.
The amounts included in this table in the column the percentage which interest payments constitute of
headed "Of other governmental units " are given in all their governmental cost payments. The following
detail for the various divisions of the city governments statement gives the per capita net indebtedness, per
in the column headed "Interest" in Table 4. Of the capita payments for interest, and per cent of all gov
total amount of interest payments 92.4 per cent was ernmental cost payments for interest of all cities
reported for city corporations, 3.9 per cent for inde having over 30,000 inhabitants for specified years
pendent school districts, and 3.7 per cent for other from 1903 to 1917:
FINANCIAL STATISTICS OF CITIES.
PEE CAPITA.
TEAB.
1917
IMS
1<J13
1911
1909
1907
1905
1903
Net pay
for
Net indebt j ments
interest on
edness.! all
classes
of debt.
$3.57
3.51
3.10
3.01
2.84
2.55 I
2.36
2.06]
$77.78
75.56
67.57
65.84
60.63
55.42
50.66
53.08
Per cent
RBi
96
11.0
10.3
9.7
9.4
9.4
8.6
9.2
8.3
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 in financing the 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 for outlays.—The payments for outlays
included in Table 18 comprise the amounts paid by
the several cities for the acquisition or construction
i For the years 1909,1911,1915, and 1917 net indebtedness represents the amount of
funded andfloatingdebt less assets in general sinking funds only; for the other years
of the more or less permanent properties and public
or this table the assets in all sinking funds were deducted.
A practically continuous increase in indebtedness improvements, including payments for additions made
and interest payments of all cities the statistics of to those previously acquired or constructed, but
which are summarized in the statement are illustrated exclusive of payments in error for the correction of
which counterbalancing amounts were later received.
by Diagrams 20 and 21.
The payments last mentioned are included in Table 22
DIAGRAM 20«—PER CAPITA NET INDEBTEDNESS OF ALL CITIES
under a descriptive heading. In the case of 22 cities
FOR SPECIFIED YEARS: 1903-1917.
the payments 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
DIAGRAM 21 •—PER CAPITA NET PAYMENTS FOR INTEREST OF ALL
outlay account less payments in error, while the
CITIBS FOR SPECIFIED YEARS: 1903-1917.
"Governmental cost payments for outlays" of Table 4
are the payments on outlay account which increased
the value of the permanent properties and public
improvements as a result of the cash transactions of
the year.
The grand total o f the payments for outlays,
other than payments in error, of the 219 cities was
The per cent relation between the interest payments $286,888,226, while the governmental cost payments
of all cities and the total governmental cost payments for outlays, as above explained, were $286,529,990.
of the same cities is graphically shown by Diagram 22, The excess of receipts from the public which increased
municipal indebtedness over payments to the public
which follows.
which decreased municipal mdebteefness, as shown in
DIAGRAM 22.—PER CENT OF GOVERNMENTAL COST PAYMENTS FOR
Table 21, was $108,512,099. The governmental cost
INTEREST OF ALL CITIES FOR SPECIFIED YEARS: 1903-1917.
payments for outlays over the excess last referred to
were
$178,017,891. This shows that for the 219
1817 7/////////////////////^^^^
cities as a whole the net receipts from increase of
1*16 W//////////////sW/////,W/^^^^^^
1913
debts were only 37.8 per cent of the governmental
1911 ^////////////////////////M^^^
cost payments for new properties and public improve
1909
'mmmmmmmmmmmm&/w/mmw/A0w
ments, there being, however, great differences among
1907 W//////7/////////V///^^
the individual cities, as is pointed out in the text to
4905 w////Mmmv////////v//^^^^^
1903
Table 21, page 98.
After making all needed allowances for different
Exceptional payments for interest by Massachusetts amounts of cash on hand at the beginning and close
cities.—On page 90 attention is called to certain pay of the year, and for all of the factors that should be
ments by Massachusetts cities to the commonwealth considered, it is evident that, from the comparison
for the maintenance of sewer, park, and water supply just made, the majority of the cities are increasing
systems that have been constructed for the benefit the value of their permanent properties and public
of the city of Boston and the adjoining municipalities improvements faster than they are increasing thenand the further payment to the state to reimburse it debts, while in the case of a few, if any consideration
T
DESCRIPTION OF GENERAL TABLES.
is given to depreciation! the opposite condition of
affairs exists.
Thefigurespresented in Table 18 represent for each
city the outlays of the entire city government by
principal divisions and subdivisions of governmental
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 government 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 "Protection
to person and property," were made for such purposes
as the purchase, construction, or improvement of com
bined police and fire alarm systems, levees, subways,
and conduits for wires; retaining walls, piling, plank
ing, riprapping, and other structures for guarding
against damage by lakes or rivers; lifeboats; and for
such purposes as the permanent equipment of elec
Table X X X I
YSAB.
PROTECTION TO PERSON AND
PROPERTY
General
govern*
ment.
Total
1817
1915
1913
1911
1909
1907
1905
1903
16.98
90.31
8.35
0.28
7.61 i
0.21
7.81
0.31
7.26
0.26
7.07
0.24
6.39
0.14
5.74 1!
0.11
Teal.
10.23
0.28
0.29
0.29
0.23
0.29
0.28
0.21 I
• Includes municipal service enterprises.
'Detail not available.
Fire
Police
depart* depart*
ment. ment.
Conser
vation
of
All 1 health.
other. 1
?H
0.19
0.17
8
8
hi
&»
8
|
30.07
0.03
0.06
0.04
0.04
30.14
0.17
0.05
0.06
trical departments or bureaus and the offices of
recorders or registers of deeds.
The outlays tabulated in the column headod "All
other," under the general heading "Sanitation, or
promotion of cleanliness," were for equipment for
street cleaning, for public-comfort stations, for the
drainage of low-lying lands, etc.
The total payments for outlays for electric light
plants for lighting city streets or municipal buildings
were $594,970, and those for other municipal service
enterprises were $1,103,126. The object of these pay
ments, together with the amounts expended, are
shown in Table 16.
Table XXXI, which follows, presents a comparative
summary of the per capita payments for general
departmental outlays of all cities for specified years
from 1903 to 1917.
30.05
0.08
(*)* I
0.04
0.04
0.06
10.04
0.04
97
Sanita
tion, or
promo
tion of
cleanli
ness.
31.13
1.55
1.13
1.04
1.05
1.10
1.03
Chari
hos
High* ties,
pitals,
ways. and corroctions. Total.
33.25
3.76
3.39
3.79
3.29
3.26
2.87
3.62
30.17
0.28
0.22
0.24
0.24
0.20
0.11
0.13
EDUCATION.
Schools.
31.42
1.61
1.37
1.45 1!
1.45
1.41
1.47
1.11
Libra
ries.
3 0.09
0.06
&■
1.30 1
1.23
1.32
(»)
0.10
0.15
0.13
0.15
(*)
Miscel
Recre laneous
and
ation.
genoral.'
30.34
0.41
0.S7
0.56
0.58
0.44
0.53
0.57
30.06
0.10
0.06
0.09
0.07
0.13
(«)
* Included in the column headed "Sanitation, or promotion of cleanliness."
< Less than one-half of 1 cent.
• Included in the column headed "Highways."
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
DIAGRAM 23*—PEE CAPITA PAYMENTS FOR GENERAL DEPART
incurred; and (3) receipts which have been described
MENTAL OUTLAYS OF ALL CITIES FOR SPECIFIED YEARS: 1903on page 37 of the introduction, where they have been
1917.
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 re
port are, like the nonrevenue receipts, readily separa
ble into three principal classes: (1) Payments for the
purchase of investments and supplies which exchange
one asset for another; (2) payments which decrease
J MHTECTtON TO PERSON AKD **OH*TY
indebtedness by exchanging the asset cash for out| CHAftlTIEl. HjMttTAUiANO COKKfCTiON*
standing liabilities; and (3) counterbalancing payments
to which attention has been called on page 38. These
I
IMXOTHM
three classes of payments are given in detail in Tables
TABLE 19.
20, 21, and 22, respectively.
Summary of nonrevenue receipts.—The nonrevenue Secondary classification of nonrevenue receipts and
receipts of municipalities included in this report are, nongovernmental cost payments.—Table 19 presents a
when classified with relation to the aggregate of classification of nonrevenue receipts and nongovern
mental cost payments in addition to the one described
municipal assets, readily separable into three principal
above. This is a classification which separates the
classes: (1) Receipts from the sales of investments and
The proportions of outlays for the several depart
ments, as represented by the per capita payments, are
illustrated graphically in Diagram 23, which follows
40944°—18
7
t
98
FINANCIAL STAT! STICS OF CITIES.
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 non
governmental cost payments, which are separated into
the two corresponding classes of "payments to the
public1' and "transfer payments."
TABLE 20.
Receipts from the sole and payments far the purchas*
of investments.—Table 20 gives the receipts from the
sale of investments and the payments for their pur
chase by the cities covered by this report, classified
as receipts and payments of (1) sinking funds, (2) pub;
lie trust funds for municipal uses, (3) investment
funds and for investments not held in funds, and
(4) private trust funds and public trust funds for
nonmunicipal uses.
Transfer of irwestments.r-A considerable portion of
the receipts shown in Table 20 represents (1) the
receipts by the funds of the city for the redemption
of city securities held by them as investments, and
(2) the receipts from the sale of investments by one
city fund tp another. Receipts of the first class are
balanced by payments recorded in the column of
Table 21 headed "Bonds, notes, warrants, and
judgments," and those of the second by payments
recorded in the columns of Table 20 showing the
payments for investments purchased. The total
amount of the receipts of the second class is relatively
small as compared with that of the onefirstmentioned.
The transfer payments included in Table 20 were
also of two classes: (1) Payments by funds of the
city for city securities purchased for investment from
the various divisions of the city government at the
date of the original issue of such securities, and (2)
payments by one city fund for securities sold to it by
another. These two classes of payments are balanced
by receipts in Tables 20 and 21, substantially as set
forth above. The aggregate amounts of the transfer
receipts and payments mentioned under (1) for the
great majority of the cities are the same as the transfer
payments and receipts included in Table 21, since for
those cities there are no sales or transfers of invest
ments from one of the funds to another. For the
few cities in which the transfers of investments are
made between the various funds, the transfer receipts
and payments of Table 20 exceed the transfer pay
ments and receipts included in Table 21.
Receipts from the sale and payments for the purchase
of supplies.—Table 20 shows the receipts from the
sale of supplies, including accounting receipts for j
supplies on hand at the beginning of the year and
used during the year, and payments for supplies
purchased during the year that were on hand at the
close of the year; or, rather, in the first case 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 outlays, substantially as has been
described on page 22 of the introduction to this report.
TABLE 21.
Receipts which increased and payments which de
creased indebtedness.—The nonrevenue receipts of
cities which are accompanied with an increase of
indebtedness and their nongovernmental cost pay
ments which result in a decrease of indebtedness are
shown in Table 21. . They are separated into three
principal classes, those represented by (1) bonds,
notes, and warrants issued by the city and judgments
rendered against it; (2) liabilities arising from the
assumption of public trusts for nonmunicipal uses
and from private trusts; and (3) liabilities arising
from acting as agents for other civil divisions. Glasses
(2) and (3) of receipts and payments are subdivided
by the table into subordinate groups.
Transfer receipts and payments on debt account—
The receipts and payments of Table 21, in addition
to being classified as above set forth, are also classified
as receipts from and payments to the public and trans
fer receipts and payments. (For the relation of the
transfer receipts and payments of Table 21 to those
of Table 20, see the text descriptive of Table 20.)
Receipts from and payments to the public on debt
account—Receipts from and payments to the public
are the only receipts and payments relating to debt
obligations that increase or decrease the city cash.
Of the 219 cities covered by this report, 78 paid the
public more cash for the redemption of debt obliga
tions than they received in transactions that increased
indebtedness, and thus decreased their debt obliga
tions in the possession of the public. The other 141
cities received more money or its equivalent in trans
actions increasing indebtedness than they paid for
the redemption of debt obligations, and for them the
holdings of city obligations by the public increased
during the year. The fact that 78 of the 219 cities
covered by this report decreased their debt obligations
to the public during the year 1917, although during
that period the 219 cities as a whole received from
new debt obligations $108,512,099 more than they
paid for the redemption or cancellation of old ones,
is one worthy of consideration by those who have
come to believe that cities must necessarily increase
their indebtedness in ever-enlarging proportions.
One hundred and forty-one cities increased their
indebtedness to the public, such increase constituting
less than 20 per cent of the payments for outlays in 33
cities, from 20 to 40 per cent in 28, from 40 to 60 in 32,
from 60 to 80 in 14, from 80 to 100 in 10, and more
than 100 in the following cities: Philadelphia, Johns
town, Chester, New Castle, and Easton, Pa.; Boston
and Quincy, Mass.; Bridgeport, Conn.; Oklahoma City
DESCRIPTION OF GENERAL TABLES.
99
and Muskogee, Okla.; Wilmington, Del.; Bayonne,
TABLE 22.
N. J.; Torre Haute, Ind.; Davenport, Iowa; Roanoke,
Oounterbalanmig receipts and payments.—On page
Va.; Galveston, Tex.; Lexington, Ky.; Fresno, CaL;
37
of the introduction definitions are given of counter*
Everett, Wash.; Lima and Zanesville, Ohio.; Jackson,
.balancing
receipts and payments, or nonrevenue re
Mich.; Shreveport, La.; and Columbia, S. C. Of the
ceipts
and
nongovernmental cost payments recorded
cities whose increase of indebtedness to the public
constituted more than 100 per cent of their outlays, in revenue and governmental cost accounts. Thesq,
all except Muskogee, Okla., increased their cash on receipts and payments are of six general classes'shown
hand during the year, as shown in Table 3. Some of in Table 22 in the division relating to receipts. As
these cities increased their cash balances and debt the counterbalancing payments of each class are in all
obligations to the public by only small amounts, while cases equal to the receipts shown in the several columns
others materially increased them. The cities last re the table gives only the aggregate payments.
Among the counterbalancing receipts shown in the
ferred to are among those which are needlessly burd
table
are included all amounts received as offsets to
ening their taxpayers with interest payments, as has
outlays.
As explained on page 96 the totals of outlays
been pointed out in the text relating to Table 3, page
shown
in
Table
18 exceed such totals shown in Table 4
51.
in the column headed "Outlays" in the case of 22
Transactions which increased the debts of Massachu
cities, the differences representing receipts from the
setts cities to the state.—Attention has been called on
public on outlay account in excess of the specific
pages 90 and 96 to the expenditures of the common
outlays against which these receipts would have oper
wealth of Massachusetts through special commissions
ated as offsets had the outlays been sufficient in
and boards, by which lands were acquired and devel
amount. In Tables 19 and 22 the totals of such off
oped and structures completed for providing the sets are included as nonrevenue receipts and nongov
metropolitan district, including Boston and its sub ernmental cost payments. Table 4 permits the deduc
urbs, with common sewer, park, and water systems, tion of the total of such offsets from outlays, because
and for assisting that city and others in the abolition it is a summary table, but Table 18, because it pre
of grade crossings. The outlays of the metropolitan sents the payments for outlays classified by the
systems are recorded on the books of the commissions, principal divisions of governmental service, does not
which constitute part of the official records of the state, permit such deduction when the amount to be credited
but not of the cities. These payments by the state to the outlay account of a particular department exare transactions which increase the indebtedness of the
, ceeds the total outlay payments for that department
cities in the metropolitan district. In like manner the
j during the year.
advances by the state for the cities' share of the cost
General transfer and interdivision agency receipts and
of abolishing railway grade crossings are transactions
payments.—Table 22, in addition to giving the coun
increasing local indebtedness to the state. No por
terbalancing receipts and payments of cities, presents
tion of this increase is included in Table 21, it not being
a statement of the general transfer and interdivision
practicable to secure the data for any accurate appor
agency receipts and payments of cities, or amounts
tionment of this increase in the several cities. The received and paid by transfer between the independent
advances by the state for the cities' portion of the cost divisions or funds of the city, including collections of
of abolishing grade crossings were not ascertained, and one division for another and the payments to the divi
are therefore not included in any table or statement of sion for which moneys were collected. For the
this report.
majority of cities these receipts and payments are
Transactions which decreased the debts of Massachuequal, but for a few of them they differ, owing in the
setts cities to the state.—The financial transactions j greater number of cases to the difference in the fiscal
which lessened the indebtedness of certain Massachu years of the different divisions of the cities reporting
setts cities for which this report gives statistics were such differences, so that such receipts of one year by
of three kinds: (1) Payments by cities to the state for one division appear in the payments of the other
sinking funds for the amortization of debts incurred for I division, either in the preceding or succeeding fiscal
the metropolitan system of sewers, parks, and water;
year.
(2) payments by the cities to the state of the assess
TABLE 23.
ments levied upon them by the state for the repay
Summary of aU receipts, payments, and cash bal
ment of the advances made by it for the cities on,
account of the abolition of grade crossings; and (3) the ances, by divisions and funds of city government.—
earnings of the metropolitan sinking funds of the state, Attention has been called on page 19 of the intro
which add to the assets of those funds. The pay duction, and in the text explanatory of Table 4, to
ments mentioned in (1) and (2) are included in Table the different organization of cities for governmental
21, while those mentioned in (3) do not appear on the poses. Table 4 summarizes revenue receipts and
city books, and are therefore not included in this governmental cost payments by the independent divi
sions of government of the cities. Table 23 presents
report.
100
FINANCIAL STAT STICS OF CITIES.
a summary of all receipts classified as revenue and
nonrevenue and all' payments classified as govern
mental cost and nongovernmental cost, cash balances,
and date of the close of thefiscalyear for each division
there shown, and in addition it shows the receipts/
payments, cash balances, and date of the close of the
*fiscalyear 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 mentioned, 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 the financial transactions 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 prin
cipal city funds other than investment, trust, and
sinking funds over which the city auditor or comp
troller exercises authority. The term "cash in
transit" 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 close 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 theirfiscalyears on many different
dates but often thefiscalyears 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 involvefiscalyears ending on
many different dates.
A uniform date for the close of the fiscal years of all
divisions, funds, and accounts of cities would greatly
i 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 219 cities of the United States
for which reports were secured, 128 closed the fiscal
year 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
I are Colorado, Georgia, Indiana, Kansas, Louisiana,
Minnesota, Ohio, South Carolina, Utah, and WashingI ton. In no other state having more than three cities
I of over 30,000 inhabitants do all of them close their
fiscal year on the same date. Of the 91 cities closing
j their 1917fiscalyear on dates other than December 31,
27 closed such year on June 30,14 on March 31,2 on
April 16,12 on April 30, 10 on November 30, 6 on
February 2£, 7 on September 30, 4 on January 31,
4 on May 31, 2 on August 31, and 1 each on April 9,
May 7, and December 28.
TABLE 24.
SinJeing funds of two distinct types.—Table 24 pre
sents a summary by cities of certain transactions of
I sinking funds, the amounts of their assets being presented in Table 26. Sinking funds are of two classes,
those with and those without investments. The cities
with funds of the first class number 150, and those
with funds of the second class number 47.
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
I the redemption of serial or other bonds maturing i&
DESCRIPTION OF GENERAL 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 gov
ernmental 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 investments.
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 transactions of
which are reported in Table 24 and the assets of which
are shown in Table 26, received as interest and rents on
their investments an aggregate of $22,604,737, an
amount equal to 3.14 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 percent
age 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
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 obli
gations without the maintenance of a sinking fund.
In both classes of states an increasing number of offi
cials are becoming convinced that it is financially
inadvisable to maintain sinking funds with invest
ments 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.
Transactions of sinking funds.—Table 24 presents a
summary of thefinancialtransactions of all the sinking
funds of the 197 cities having such funds at the close
of the fiscal year 1917. The table thus includes trans
actions of sinking funds not only of the city corpora
tion 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
cash deposits in bank held as sinking fund assets, and
(2) other revenue receipts. The latter receipts in turn
are of two distinct classes, the first being revenues
101
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, $19,204,757, or 43.9 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 1917, were: Special assessments,
$28,120; business licenses, $331,590; fines and pen
alties, $774,111; major privileges, $531,669; minor
privileges, $154,004; rents of miscellaneous property,
$374,158; stenographers'fees, judicial, $31,071; rev
enue of water-supply systems, $8,571,015; revenue
of public markets, $306,544; revenue of docks and
slips, $5,459,101; income from ferries, $1,394,090;
rapid-transit rents, $514,164; interest on bank
deposits not assets of sinking funds, $722,740; and
for the collection of taxes for the state, $12,380.
The sinking funds of 92 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 sink
ing 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 dedi
cated for sinking fund purposes. The amounts shown
in payments under the heading "For redemption 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
administration relative to the redemption of debt
render it impossible to compile comparable statistics
of debt transactions from sinking funds alone,fcom-
102
FINANCIAL STATISTICS OF CITIES.
plete statements requiring a combination of the
transactions of these funds with those of other funds
of the city.
The receipts shown in the column headed "From
other sources" in large part represent receipts from
the sale of investments by the sinking funds, and in
like manner the payments included in the column
headed "For other objects" are those made by the
sinking funds for the purchase of investments.
Many cities, especially those reporting no receipts
from revenue in Table 24, make no specific provision
for sinking funds other than that included in the
annual appropriation. In such cities the moneys
received by the sinking funds other than from the
sale of investments and interest thereon are by gen
eral transfer from the city treasury. In like manner
many cities which appear in the table with no pay
ments for the redemption of debt made no direct
payments through their sinking funds but transferred
their cash to the general treasury, which made pay
ments for debt redemption. Table 24 does not show
the aggregate of either the receipts or payments of
the sinking funds by transfer, but only the excess of
the one over the other.
The last two columns of the table show the amounts
by which the aggregate assets of the sinking funds
increased or decreased during the year.
TABLE 25.
Public trust funds for municipal and nonmunicipal
uses.—Cities frequently receive donations and bequests
for what the statutes and court decisions have denom
inated "charitable uses." In most cases the purpose
of the donation or bequest is to extend aid in certain
directions in excess of what the city is accustomed to
provide on its own account. In a smaller number of
instances the donations or bequests are to be applied
to purposes which are other than municipal in their
nature and for which the city can not make appro
priations.
Public trust funds of the class first mentioned are
established for charities, education, pensions, and other
public benefits; and those of the second class for
"charitable uses" for which the city can not make
appropriations, but the administration of which may
legally be intrusted to municipalities as constituting
convenient agencies for accomplishing the desired end.
Funds established for city uses are termed public trust
funds for municipal uses, while those established for
purposes other than municipal in their nature and for
which the cities can not make appropriations from
revenues, are designated public trust funds for nonmvr
nicipal uses* In the case of the greater number cf
these funds the income alone is available for the pur
poses for which the funds are created; but in the case
of a few both principal and income may be expended.
In some cities the public trust fund cash, although
applicable only to the specified purposes of the trusts,
has been merged with the general city cash, and the
transactions are not as clearly set forth on the books
as would seem essential to correct administration and
accounting. In the majority of cities, however, the
transactions are properly recorded and kept entirely
distinct from the ordinary municipal transactions and
accounts.
Transactions of public trust funds for municipal
uses.—The acceptance by a city of donations and be
quests for municipal uses acts as an appropriation
thereof, and the money or wealth so received, if ac
counted for in a legal sense, would be shown in the
accounts or reports as "appropriated." To distin
guish such appropriations from the ordinary govern
mental appropriations, they are usually set apart in
special funds denominated "public trust funds."
Cash and other wealth in these funds constitute gov
ernmental assets. The municipal purpose most often i
subserved by trust funds for municipal uses is that of
providing pensions for policemen and firemen who
have suffered disability or have completed a specified
term of service, and gratuities for the families of
those who have died in the service. The pensioning
of teachers is rapidly growing in favor, 66 of the 219
cities reporting payments for this purpose in 1917.
A number of cities, for the most part in Eastern
states, reported public trust funds for the care of the
poor and the defective classes, such as the support of
orphans' homes, assistance to poor children, main
tenance of a free dispensary, loans, excursions for
poor children, and purchase of shoes for indigent
school children.
Of the 219 cities covered by the present report, 181
reported public trust funds for municipal uses, with
total receipts of $12,049,715 and payments of $23,789,702. The largest amount received by the public
trust funds of any one city was $3,567,491, in Phila
delphia, Pa., followed by Chicago, 111., with $2,722,234.
The largest payments by such funds in any one city
amounted to $12,433,987, in Chicago, III, of which
$1,479,869 was for pensions, followed by New York,
N. Y., with $5,497,009, of which $5,489,505 was for
pensions.
Public trust funds for educational purposes were
found in considerable numbers, especially in Wash
ington, D. C; Boston and Cambridge, Mass.; Chicago,
111.; Cincinnati, Ohio; and Philadelphia, Pa. These
funds were usually for books, medals, prizes, or
scholarships.
The diverse objects for which public trust funds
for municipal uses are applied may be judged from
the following examples found among the funds for
miscellaneous objects: Immigrant relief; medals and*
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 obser
vatories.
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 $1,139,066. 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 Table 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 summa
rized in Table 25, the results would not be satisfactory,
because some portions of the data for correct com
parison would be wanting; hence the necessity, as
pointed out on page 20 of the introduction under the
title "Accounting for administrative funds/1 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 Table 25, from rents and interest on in
vestments aggregated $5,849,586 for 1917, an amount
equal to 6 per cent of the assets at the close of the
year, asgiven 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
the 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.
103
ments, of accrued interest on investments 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 uncollectible.
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,"
as here used, comprises the land belonging to the city
and used for municipal purposes, together with all the
structures upon such land, including buildings and
machinery and all appliances and equipment used for
carrying on the work of the city departments and the
various public service and municipal service enter
prises operated by the city.
The assets shown in Table 26 are classified according
to the fund of which they form a part and to the char
acter 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
197 cities reporting sinking funds with assets, 76
reported city securities as their only asset other than
cash, 11 reported other investments but no city
securities, 63 reported both city securities and other
investments, and 47 reported cash as their only asset
at the close of the year.
At the close of the fiscal year 1917 the aggregate
assets in the sinking funds reported equaled 19.8 per
cent of the total indebtedness of the 219 cities covered
by this investigation.
Assets' of public trust 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 general heading "Assets in public trust funds for
municipal uses."
Certain funds, although in their origin and nature
more nearly allied to administrative funds than to
trust funds, are 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
TABLE 26.
Amount of specified assets and value of public proper statute, charter provision, or ordinance.
At the close of the year 1917, 183 cities had public
ties at close of year.—Table 26 shows the cash of the
cities in their general funds, the cash and investments trust funds for municipal uses, and of these, 25 reported
in their, sinking and investment funds, public trust funds holding no investments.
Assets of investment funds and vahie of miscellaneous
funds and private trust funds, as well as the value of
certain other public properties. If a city is to present investments.—Under the heading "Assets in invest
a complete balance sheet it must include therein state ment funds and miscellaneous investments" are shown
ments of the amounts that will probably be collected (1) all assets of funds with investments other than
from assessed but uncollected taxes and special assess- sinking and trust funds and (2) all interest-bearing
104
FINANCIAL STAT!ISTICS OF CITIES.
securities 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 appropriate designation for the class of funds
first mentioned. The value of real estate incidentally
acquired and yielding little or no income is included
under the given heading as a miscellaneous invest
ment. In some instances the assets in investment
funds consist of bonds or stocks acquired by the city
in consideration offinancialaids or grants to railroads
or other public service 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 received, in exchange for real estate and
held as investments awaiting maturity or a favorable
markot.
In a majority of the cities reporting investment
funds or investments, the invested assets are compara
tively small. In some instances they are doubtless
of a temporary nature, being held merely for a favor
able opportunity to dispose of the securities or real
estate, when the proceeds are to be returned to the
general treasury. In some cities permanent invest
ment 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 which fire losses may
be paid as they occur. Some of these insurance funds
are built up by the annual appropriation of consider
able amounts until the assets reach a prescribed maxi
mum. 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 permanent proper
ties of the municipality which, according to the prac
tice of some cities, are invested during a period of
accumulation, are here also treated as investment
funds.
Of the 219 cities covered by the investigation for
1917, 89 reported investment funds or miscellaneous
investments, their assets aggregating $329,184,582.
Assets of public trust funds far 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 indi
vidual or corporation becomes a trustee under corre
sponding circumstances. The acceptance of such a
trust creates a debt liability for the amount received,
and such liabilities should be shown in accounts and
reports of public indebtedness.
Assets of private trust funds.—In certain cases cities
receive and hold money under conditions which create
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 distinguishable
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," 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 $15,201,989.
TABLE 27.
Value of properties employed or held for specified
purposes.—The value of all permanent public proper
ties 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," "Land, buildings,
and equipment of municipal service enterprises/' and
"Land, buildings, and equipment of public service
enterprises." Most of the properties included under
the first and second headings are essential to the con
duct of municipal affairs and are unproductive; that
is, any income that may be derived from them is
merely incidental. The properties of public service
enterprises are productive; that is, they are designed
to furnish an income approximately equaling or ex
ceeding 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
valuation given is only an estimate. The result is
DESCRIPTION OF GENERAL TABLES.
105
that the valuations of public possessions for differentl light systems in Milwaukee, Wis.; St. Joseph, Mo.;
cities do not furnish absolutely reliable data for com Little Rock, Ark.; Kalamazoo, Mich.; Topeka, Kans.;
parisons.
Wheeling, W. Va.; Galveston, Tex.; Perth Amboy and
The valuation of properties employed in public Orange, N. J.; Decatur and Aurora, 111.; Norristown
service enterprises has received more consideration from and Easton, Pa.; and Newton, Mass., the last named
city officials than that of any other class of public prop being a combined lighting and heating plant; asphalt
erties, yet the need of still more exact and systematic plants in 26 cities with a total valuation of $1,024,689,
valuation for accounting purposes is almost universal. the larger amounts being for Chicago, 111., $122,215;
Wide differences exist in accounting usage with re Detroit, Mich., $135,508; and New Orleans, La.,
spect to depreciation and with respect to the inclusion $158,605. Twenty-five cities reported municipal
of the franchise or privilege value of a public utility garages with a combined valuation of $428,759, the
enterprise with the physical value of plant and equip largest amounts being for Dayton, Ohio, $65,000; St.
ment. A closer approach to uniformity of method is Paul, Minn., $63,806; and Rochester, N. Y., $48,600.
needed to make the financial statement of an enter Other municipal service enterprises reported were
prise in one city comparable with that of a similar Boston, Mass., printing plant, $57,800; Los Angeles,
enterprise in another. Only in case of such uniformity Cal., mechanical department, $96,163, and cement
can thefiguresconcerning an enterprise in one city be plant, $13,080; and Newark, N. J., city stables,
clearly intelligible to those in charge of a similar enter $50,655.
prise in another city, so that the experience of one
The high-pressure fire system in New York, N. Y.,
may be made available to all. Further, more regard was valued at $8,430,558; that in Detroit, Mich., at
should be given to the importance of a full and careful $1,317,185; and that in Toledo, Ohio, at $405,000.
consideration of all factors affecting the present value Other cities which reported high-pressure fire systems
of municipal possessions; not only that the valuations included their valuations with those reported as fire
of such properties reported for one city may be com department or water supply system properties, and
parable with those reported for another, but as an aid t a segregation was not practicable.
to the keeping of a complete account of operating
In many cities the importance of special and careful
costs and a means of assuring honest and prudent valuation of property of this kind is evidently over
administration of the public resources.
looked. The usefulness of statistics of city enter
Value of properties of general department*.—Of the prises depends—no less for this class of enterprises
valuation reported for departmental properties, than for public service enterprises—on frequent and
amounting to $2,837,920,267, $1,269,613,084, or 44.7 pxact valuations of the city property employed, for
per cent, represents the valuation of properties em only on the bases of such valuations can statistics be
ployed in recreation, such as parks, zoological and J compiled which will have any great value for pur
botanical gardens, playgrounds, and art galleries and poses of comparison.
Value of properties of public service enterprises—Of
museums, more than one-half of this amount being
reported by New York, N. Y. Next in order of value I the total value of public service enterprises, 72.4 per
come schools, with a valuation of $789,711,345; gen j cent represents the value of water, supply systems,
eral government buildings, with a valuation of $260,- I 15.4 per cent, the value of docks, wharves, and land
344,104; and properties of charities, hospitals, and ings, and 12.2 per cent, the combined value of electric
correctional institutions, with a valuation of $156,- light and power systems and gas supply systems,
566,554. Of the total valuation for schools, $131,204,- markets and public scales, cemeteries and crematories,
031, or 16.6 per cent, was reported by New York, N. Y. and miscellaneous enterprises of minor importance
Value of properties of municipal service enterprises.—included under the title "All other" in Table 27.
Electric light and power systems and gas supply
Of the total valuation reported for properties of muni
cipal service enterprises, amounting to $24,436,871, systems operated by the cities reported were valued
51.3 per cent, or $12,535,312, represents the value of at $42,386,040. The valuations appearing in this col
electric light systems. The other enterprises of this umn are those of electric light and power systems, ex
type, for which valuations are shown in Table 27, are cept the amounts shown for Richmond, Va., Duluth,
those for which the financial transactions are given in Minn., Muskogee, Okla., and Wheeling, W. Va., $961,Table 16. Electric light systems were reported by 18 160 of the amount shown for Holyoke, Mass., and
cities; Chicago, HI., reported $6,082,192, or nearly one- $259,400 of that shown for Hamilton, Ohio, which
half of the total value of such properties, while De represent the valuations placed upon the gas supply
troit, Mich., came next with a valuation of $3,787,513, systems operated by those cities.
The several items constituting the group of miscel
or 30.2 per cent of the total. The valuation reported
laneous
public service enterprises included under the
for Richmond, Va., and Nashville, Tenn., were $652,603
title
"All
other" in Table 27 are shown in Table
and $639,589, respectively.
The other municipal service enterprises reported XXXII. which follows.
^ere: Heating plant in Springfield, Mass.; electric
FINANCIAL STATISTICSfOF CITIES.
106
Tabic X X X I I
Total.
$109,511,106
Toll bridges..
70,714,469
New York, N . Y . ( l )
Covington, Ky. (115)
Shreveport, La. (189)
Newport, Ky. (204)
CITY, CITY NUMBER, AND
ENTERPRISE.
Value.
CITY, CITY NUMBER, AND
ENTERPRISE.
370,305,469
;i 138,000
<i 325,000
% 46,000
1
Public halls.
10,758,605
Philadelphia. Pa. (3)..
Cleveland, Ohio (6)...
Pittsburgh, Pa. (9)...,
Buffalo, N . Y . (11)'.
San Francisco, Cal. (12).
Cincinnati, Ohio (1<
(14)....
Newark, N.J. (15).
♦ Portland, Ore*. (22)
Indianapolis, Ind. (23).
Denver, Colo. (24)
Rochester, N.Y. (25)..
St. Paul, Minn. (27)....
Oakland.Cal. (30)......
Toledo, Ohio (31)
Omaha, Nobr. (31)
Richmond. Va. (30)....
Dayton, Ohio (45)
Houston, Tox.,(55)
SpringQoId.Mass. (03)..
Lawrence, Mass. (06)...
272,269
589,915
1,159,100
383,933
2,007,712
210,000
345,886
280,000
500,000
672,000
174,035
425,000
985,612
30,000
150,000
74,000
20,000
520,203
881,859
Peoria, 111. (91)
Wichita, Kans. (92)
Portland, Me. (101)
Canton, Ohio (105)
Little Rock. Ark. (114)..
Macon, Ga. (142)
Woonsocket,R.I.(144).
Lansing, Mich. (152)....
Fitchburg, Mass. (154)...
Charlotte, N.C. (161)...,
Knoxville, Tenn. (168)..
Fresno, Cal. (184)
Austin, Tex. (190)..
Tulsa, bkla.'(207) "."."**.*."!;
Wilmington, N. 6. (219)
Subways for pipes and
wires
Philadelphia, Pa. (3)..
Baltimore, Md. (8)....
Utica,N.Y.(76)
Erie, Pa. (87).
New Britain, Conn. (121)...,
BInghamton, N. Y. (123)....
0)
i Valuation included with that of municipal buildings.
Value.
$72,000
215,272
280,427
5,000
105,000
28,300
85,000
100,000
2,000
119,079
60,000
8,094,950
2,523,906
4,883,914
153,782
112,312
166,400
21,320
75,000
65,000
90,316
1917
1915
1913
1911
Amount.
S3,453,551,736
3,168,756,138
2,747,908,942
2,558,745,024
Per
capita. ,
9114.02
109.86
97.62
95.52
TEAK.
' 1909. .
1 1807
» 1905..'.
| 1903
Amount.
32,214,639,832
1,870,299,323
1,609,159,058
1,395,703,774
$2,115,000
Canals.
2,115,000
City farms
1,101,915
Street railways...»..
San Francisco, Cal. (12).
Seattle, Wash. (19)
Per
capita.
$83.20
SO. 94
72.2J
66.88
(*)
493,915
603,000
6,151,369
5,677,089
474,280
1,040,324
Ferries.
New York, N . Y . ( l ) . . .
Boston, Mass. (5)
Baltimore, Md. (8).....
Seattle, Wash. (19)
Dispensaries:
Charleston, S. C. (106)..
Columbia,B.C. (191)...
610,100
5,000
425,224
8
43,600
Abattoirs.
New Britain, Conn. (121)...
Winston-Salem,N. C. (208).
' Valuation included with that of markets.
Gross and net indebtedness of cities.—Table 28 has
been arranged to show both the gross and net in
debtedness of the cities covered by this report at the
close of the fiscal year 1917. The term gross indebted
ness and gross debt are here used as designations of the
aggregate 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 1917.
Value.
Newark,N.J.(15)...
Augusta, Ga. (128)...
San Diego, Cal. (122).
Pasadena, Cal. (134)..
TABLE 28.
TSAR.
CITY, CITY NUMBER, ANT»
ENTERPRISE.
6,000
37,600
CITY, CITY NUMBER, AND
ENTERPRISE.
Ice plants.
$11,332
Bridgeport, Conn. (48)
,
New Britain, Conn. (121)...,
City record:
Boston, Mass. (5)
Belt railroad:
New Orleans, La. (16)
Towage and pilotage:
Portland, Oreg. (22)
Irrigation ditch:
Denver, Colo. (24)
water front develop
ment:
Oakland, Cal. (30).
Municipal organ:
Portland,
' ' Me.
" (102;
;i02)..
West End improve
ment:
Charleston, S. C. (106)
Davenport, Iowa (130)
Market and armory:
Portsmouth. Va. (164)
Gravel pit:
Jamestown, N. Y. (180)
Madison, Wis. (213)
* Valuation included with that of docks.
Value.
6,332
5,000
0)
1,186,017
215,763
15,000
7,632,037
60,000
100,000
195,587
42,000
25,000
8,138
< No valuation.
years 1902 to 1908, inclusive, the Bureau of the Census
applied the term "net debt" to the total outstanding
obligations of cities, less the amount of sinking fund
assets. The net debt so computed seldom repre
sented the actual net debt, because the computation
did not take account of the assets of cities provided
for the redemption of current debt, which includes
special assessment bonds and certificates, revenue
bonds and notes, warrants, and trust liabilities.
DIAGRAM 25.—PER CAPITA GROSS DEBT, AT THE CLOSE OP THE
YEAR, OP 146 CITIES FOR SPECIFIED YEARS: 1903-1917.
1017 S S » i 2 # ^ % 2 ^ ^ ^
1016
y//mmmzmm&^x%mmMmwj^^^
1013
mmmmmmmmmmmmmmxv/mftr^^^^^
1011
w//Mw/mmmmmsmmmz^
1000
mwmmrmmmmmmwmzmmAWsm^
1007
'mmAmmmmmmmmmmm%ffl^
1006
m^m$M#m#mmmm^mww/W&
1003
WMMWM7/?//?//Mmm^^^^
Recognizing this fact, the Bureau of the Census in
its
reports for fiscal years subsequent to 1908 applied
DIAGRAM 24.—GROSS DEBT, AT THE CLOSE OP THE YEAR, OP 146
the
terms "net funded and floating debt," "net in
CITIES FOR SPECIFIED YEARS: 1903-1917.
debtedness," and "net debt" to the difference between
the gross funded and floating debt and those sinking
WAwmm/m
iota!^/Z/^//y7^/^/^^/////^^Z^/^^^
fund assets which had been specifically provided for
tatal
the amortization of such debt. In computing the net
•ot 11
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 1903,1910,
1911, 1915, and 1917 such assets of sinking funds as
The terms "net indebtedness" and "net debt" as were provided for the amortization of special assess
here used differ materially from the use of the terms ment debt were excluded from the calculation.
in some of the preceding reports for cities having a
Indebtedness classified by ike governmental unit by
population of>verX30,000.^In.the reports for the which incurred.—In Table 28 the gross debt of the
DESCRIPTION OF GENERAL TABLES.
107
several cities and groups of cities is first classified debt includes bonds, corporation stocks, certificates,
according to the division of city government by which and other long-term debt obligations receiving various
the indebtedness was incurred. Of the governmental local designations.
indebtedness of the 219 cities, exclusive of that of the
Indebtedness classified as floating.—In the column
Massachusetts cities to the commonwealth, 92.5 per with the title "Floating" are tabulated the amounts
cent was incurred by the city corporations, 3.8 percent of indebtedness represented by outstanding judg
by the independent school districts, and 3.7 per cent by ments, time warrants, and certificates of indebtedness
the other divisions of the city governments, including that do not conform to the census definition of reve
for certain cities of Groups I and II that portion of nue loans, together with the special revenue loans to
the debts of the counties in which the cities were be redeemed from the tax levy of the succeeding year,
located, represented by the percentage of the assessed and all other short-term obligations where payment
valuation of the property located in the county that has not been provided for from the proceeds of the
was reported for the territory under the authority of current tax levy.
the city corporation. The amounts reported in the
The following table and accompanying diagrams
column headed "Other governmental units of city" present for 146 cities ^a comparative summary of
were as follows: County government, $12,986,323 in funded orfixed,andfloatingdebt, sinking fund assets
Chicago, 111., $6,847,799 in Seattle, Wash., and the and net debt, total and per capita at the close of the
total amount reported in the specified column for year for specified years from 1903 to 1917.
Cleveland and Cincinnati, Ohio, Pittsburgh, Pa.,
Detroit, Mich., Los Angeles, Cal., Buffalo, N. Y., Mil TXaXbXl eI I I
SINKING FUND ASSETS.
NET DEBT.t
Funded or fixed,
waukee, Wis., Newark and Jersey City, N. J., Minne
TEAR.
and floatingdebt.
Per
Per
apolis, Minn., and Kansas City, Mo.; park and drive
Amount.
Amount.
capita.
capita.
way districts, $13,011,017 in Chicago, III., and the
$3,150,424,610
9704,573.046 123.26 12,445,851,564 W0.75
total amount reported in the specified column for 1017
1915
2,805,003,813 I
620,102,406
21.50
2,245,905,412
77.86
1914
2,490,461,618 1 540,454,805
19.20
1 950,006,813
69.28
Tacoma, Wash., East St. Louis, Peoria, Springfield, 1911
2,305,039,142 1 496,230,750
1,803,828392
18.52
67.52
1903
1,959,162,993
422,063,594
1,517,079,399
16.81
61.21
and Rockford, 111.; sanitary district, $14,467,616 in' 1907
1,657,320,345 1 362,441,5SG
1,294,878,759
56.04
15.63
1,438,741,403
1,119,345,755
310,395,648
60.94
14.53
Chicago, 111., and the total amount reported in the 1905
190<
1,223,101,328
933,001,632
290,096,696
44.71
13.90
specified column for Oakland, Cal.; poor districts, the
Net debt is funded andfloatingdebt less assets in general sinking funds.
total amount reported in the specified column for
Philadelphia, Pa.; Port of Seattle, $4,811,432 in DIAGRAM 26.—-PER CAPITA N E T INDEBTEDNESS OP 146 CITIES
Seattle, Wash., and Port of Portland, total amount
FOR SPECIFIED YEARS: 1903-1917.
reported in the specified column for Portland, Oreg.;
water district, $7,521,982 in Omaha, Nebr., and
$4,345,650 in Portland, Me.; bridge district, $310,000
in Portland, Me.; county supervisors' fund, the total
amount reported in the specified column for Rochester,
Syracuse, Albany, and Troy, N. Y.; town fund, the
total amount reported in the specified column for
Stamford, Conn.; and sewer and street improvement
districts, the total amount reported in the specified DIAGRAM 2 7 . — P E R CAPITA SINKING F U N D ASSETS OP 146 CITIES
FOR SPECIFIED Y E A R S : 1903-1917.
column for Little Rock, Ark.
DOLLARS
0
5
10
IB
20
x Indebtedness classified by character of outstanding debt
obligations.—Indebtedness classified according to the
character of the outstanding obligations is shown in
Table 28 under three principal headings: "Funded or
fixed," "Floating," and "Current." The first two
classes are not subdivided, but the current indebted
ness is classified under four subheadings: "Special
assessment bonds and certificates," "Revenue bonds
and notes," "Warrants," and "Obligations on trust
account."
Indebtedness classified as funded.—Under the title
Special debt obligations to public trust funds.—
" Funded orfixed" are tabulated those debts evidenced Among the debt obligations included in the table as
by formal instruments which have a number of years "Floating" are special obligations to public trust
to run and for the amortization of which no assets funds. Such obligations arise when cities receive
other than those of sinking funds have as yet been money for public trust purposes and convert the same
specifically authorized or appropriated. ^This class of to general uses.
108
FINANCIAL STAT 3TICS OF CITIES.
books are kept open for some days or weeks after the
Indebtedness of Massachusetts cities to the state.—
Table 28 gives the floating debt as above defined of all close of the fiscal year, so as to charge to each year all
the 219 cities covered by this report, with the excep payments of the costs of that year; in still others the
treasurer sets aside cash in "suspense accounts" for
tion of the cities of Massachusetts.
The table does not include for the cities mentioned the redemption of unpaid warrants, which may thus
their debts to the commonwealth, although it includes be treated as "paid" in the appropriation account.
all other debts. The funded debts of the Massachu Outstanding warrants are of two classes: (1) Un
setts cities to the state are of two kinds: (1) Those claimed audits, for which warrants have not been
represented by the city's obligations to the state to issued by the auditor because not yet called for, and
reimburse it for the advances made for the city's (2) unpaid vouchers, the warrants having been duly
portion of the expenses of abolishing railroad grade issued but not yet redeemed*
In the column with the title "Obligations on trust
crossings, and (2) those represented by the obligations
imposbd on the cities by the state laws for reimbursing account" are tabulated debt obligations arising from
the state for the apportionment to the several cities of the trusteeship of private trusts, and of public trusts
the costs of, installing the metropolitan sewer, park, for nonmunicipal uses.
Indebtedness classified by creditor.—Under this
and water systems, including the improvements of the
general heading the total gross debt included in Table
Charles River Basin.
These are municipal improvements which have 28 is separated into two classes, that which was owing
been acquired and completed under the direction and (1) to the public, and (2) to city funds with invest
supervision of the state authorities in the interest of ments, including the sinking, investment, and public
trust funds for municipal uses. In the column headed
the city of Boston and the near-by municipalities.
Indebtedness classified as current—In the column "City funds with investments" is included the par
headed "Special assessment bonds and certificates," a value of all city securities held by sinking and invest
subdivision of current debt obligations, are tabulated ment funds and public trust funds for municipal uses.
those obligations which are to be paid from special Of the total debt, $677,535,031, or 18.7 per cent,
assessments. These obligations are represented by was held by the three classes of funds mentioned.
long-term or short-term bonds or certificates or by In some cities more than one-third of the total debt
outstanding was held by these funds, the largest
outstanding warrants payable at a specified time.
The amounts shown in the column headed "Revenue portion being held, as a rule, by the sinking funds. In
bonds and notes" represent (1) short-term obligations the column headed "The public" is included the par
issued with the distinct pledge or general understand value of all other city debt obligations outstanding,
ing that they are to be met from future collections of including the municipal liabilities by reason of public
specified current revenues other than special assess trusts for nonmunicipal uses and private trusts.
ments, and (2) overdrafts by the financial officers of
Indebtedness classified by purpose for which in
the city. The debt obligations first mentioned have curred.—A third classification of Table 28 segregates
various designations, as "revenue loans," "revenue debt obligations of cities into debts incurred for (1)
bonds," "anticipation tax warrants," and "temporary the purposes of general departments and municipal
revenue loans,"
service enterprises, and (2) the purposes of public
In the column with the title "Warrants" are service enterprises and investments. Of the total debt
included the amounts of noninterest-bearing warrants, recorded in the table, 70.1 per cent was incurred for
orders, vouchers, and audits due but unpaid at the general purposes and 29.9 per cent for public service
close of the year, except so-called warrants to be paid enterprises and investments. The revenues derived
from special assessments, which are included in the by most cities from public service enterprises and
column headed "Special assessment bonds and cer investments are sufficient to meet the interest accruing
tificates." Warrants or orders against cash derived on the second class of debts. Those debts, as a rule,
from special assessment loans are not themselves do not rest as burdens upon the general taxpayers, as
special assessment loans, and consequently are tabu-' they are not met from their contributions, but, like
lated in this column with the other outstanding special assessment loans, are paid from revenues
warrants.
derived from those specially benefited. The special
Outstanding warrants were reported by 144 of the assessment loans constituted 4.8 per cent of the total
219 cities covered by the present report, including 8 of indebtedness reported. Hence the total burden of
the 10 cities in Group I, 9 of the 11 cities in Group II, debt which was to be paid by general taxation without
33 of the 45 cities in Group III, 44 of the 62 cities in regard to special benefits received was 65.3 per cent of
Group IV, and 50 of the 91 cities in Group V. In the total.
some cities warrants are issued only when personally
Included in the amounts shown in Table 28 in the
called for, and are thus for the most part immediately column headed "Public service enterprises and
presented for redemption; in others the treasurer's investments" are certain obligations of six cities for
DESCRIPTION OF GENERAL TABLES.
properties originally acquired or constructed for enter
prises but now leased to and operated by private
corporations, and which are, therefore, investments
and not public service enterprises. The following
statement shows the cities for which such debt is
included, the character of the property, and the
amount of such indebtedness:
Increase of indebtedness with size oj cities.—The
per capita figures of Table 28 for the five groups
of cities, classified according to population, are re
produced in the statement which follows.
F E B CAPITA OF GROSS DEBT.
GROUPS OF CITIES WITH
SPECIFIED POPULATION.
CITY.
New York, N . Y
Philadelphia, Pa
Toledo, Olilo
Property.
Amount of
indebtedness.
Rapid transit system
Gas works.... T
Rapid transit system.
$162,437,889
2S9,000
33,703,700
18,005,000
350,000
25,000
As a rule, the debts of cities for the purposes of
general departmental and municipal service enter
prises were considerably greater than those for
public service enterprises and investments, but for
several cities the debt outstanding for public service
enterprises and investments was the larger. The
cities with this greater indebtedness for public ser
vice enterprises and investments were Los Angeles,
San Diego, and Pasadena, Cal.; Tacoma, Wash.;
Troy and Elmira, N. Y.; Portland, Me;; Covington
and Newport, Ky.; Macon, Ga.; Pittsfield and Taun
ton, Mass.; Shreveport, La.; and Colorado Springs,
Colo.
Increase during year in two classes erf delt awl in
sinking jund assets.—Under the general title "In
crease during 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 219 cities cov
ered by the report, 129 showed increases during the
year in net debt, amounting in the aggregate to
$111,784,445, and 90 cities showed decreases in
such debt aggregating $12,937,549.
Per capita indebtedness.—In the columns headed
"Per capita" there are given the per capita of (1) the
total gross debt, (2) the gross debt incurred for
general departments and municipal service enter
prises, (3) the gross debt incurred for public service
enterprises and investments, and (4) the net debt. The
figures given in the column referred to under (1) are
in the case of each city the sum of those given in
the columns referred to under (2) and (3). No seg
regation of net indebtedness corresponding to that
given of gross indebtedness was practicable. It
should be noted, therefore, that in these figures for
the net funded and floating indebtedness the indebt
edness for public service enterprises is included,
and hence in any comparison of such indebtedness
between- individual cities consideration should be
taken of the indebtedness of such enterprises shown
in Table 28 and the value of such enterprises as given
in Table 27.
109
i For general For public Per capita
1 depart
of
service
and
net debt.
Total. 1 ments
municipal enterprises
and invest-]
service
I
enterprises. ments.
1
300,000and less than 500,000
100,000 and less than 300,000.....
50,000 and less than 100,000
Over 30,000 and less than 50,000.
$155.65
103.67
72.93 1
62.00!
55.46
S103.09
76.27
56.94
47.16
42.74
$52.57
27.40
15.99
14.84
12.72
$108.35
79.44
50.10
48.52
41.65
The most striking fact shown by the foregoing
statement is the increase of per capita indebtedness
with the size of cities, the per capita indebtedness in
each column being smallest for the cities with the
least population and increasing group by group to
that of the largest number of inhabitants. The facts
shown in the statement are presented graphically in
Diagram 28.
DIAGRAM 28*—PER CAPITA GROSS AND NET INDEBTEDNESS OF
GROUPS OF CITIES WITH SPECIFIED POPULATION: 1917.
The per capita net indebtedness was in" excess of
$100 for New York and Mount Vernon, N. Y.; Boston,
Mass.; Baltimore, Md.; Cleveland and Cincinnati,
Ohio; New Orleans, La.; Omaha, Nebr.; Atlantic
City, N. J.; Portland, Me.; San Diego, Cal.; and
Houston and Galveston, Tex. Four cities had a net
per capita indebtedness of less than $10.
The cities of the five groups with the highest and
the lowest per capita of net indebtedness were as
follows:
OBOUP.
1 .
xi....:.-—.
ni
IV
Highest city.
New York, N . Y
Amount.
Lowest city.
3176.22
156.92
117.80
193.73 Rockford.Ill
132.63
Amount.
$25.07
12.87
2.20
11.55
2.76
Diagram 29, which follows, presents graphically the
facts contained in the foregoing statement, showing
the great contrast in the indebtedness of cities of the
same approximate population.
110
FINANCIAL STATISTICS OF CITIES.
The designation "funding" is applied to bonds
issued to meet unpaid claims and judgments and
SPECIFIED POPULATION: 1917.
outstanding warrants, but the column so headed
doubtless includes many obligations that would, more
fPEOIFieO POPULATION
©OLUM»i
properly be classified as issued for refunding. The
tM
300
OVER 6000(10
0
»0
100
ISO
MEW YORK, N.Y.
debt obligations reported as issued for funding pur
ST. LOUIS. MO.
poses
amounted in all to 1.8 per cent of the grand total.
900000 TO 800000
CINCINNATI. OHIO
A more precise classification of debt obligations
WASHINGTON. D.G.
according to purpose of issue on the part of the several
100000 TO $00000
cities is still to be desired. This is particularly the
HOO0TON.TCX
OCHVCH.COUK
1
case with the special assessment debt, of the total
MOW TO 100000
amount of which, $175,021,260, as shown by Table 28,
•ANDICOCtAU
m m
no less than 888,394,181, or 50.5 per cent, can be classed
AOCKrORO,IU.
m T
only as incurred for combined or unreported purposes.
M000 TO SOOOO
aE Bi UmH
nan nn^Mfl
OALVUTON.TCX.
Table XXXIV, which follows, presents a classifica
nnapa
LANSINO. MICH.
1
tion of the indebtedness incurred for public service
TABLE 29.
enterprises and investments that is included in Table
29
in the column headed "All other."
f? Funded, floating, and special, assessment indebted
ness, classified hy purpose for wMch incurred.—Table 29
Table X X X I V
presents a summary of that portion of the total city rcity
num
CITY, AND ENTERPRISE FOR WHICH INCURRED.
ber,
indebtedness to which, in the text description of
Table 28, has been given the specific designation
Total...
" funded and floating debt/' together with that por
New York, N.Y
Rapid transit
tion of the current debt represented by outstanding
Docks and ferries..
" special assessment bonds and certificates," classi
Toll bridges
Markets
fied according to the reported purpose for which
Chicago, IU.: Harbor.,
the outstanding obligations were issued.
Philadelphia, Pa
The classification for many cities' is more or less
Harbor.
Convention halt.,
imperfect, owing to the imperfect records of those
Not specified
cities. The classes of debt obligations by purpose
Boston, Mass
,
Rapid transit....,
for which issued that are most accurately shown for
Ferries
Cemeteries
,
all cities are those for the water supply and lighting
Wharves
Markets
,
systems. The debt incurred for other public service
Cleveland, Ohio..
enterprises is not so fully exhibited, and this is also
Auditorium.
Markets
,
true of the debt incurred for municipal service enter
Cemetery....
prises. Of the debt incurred for general purposes
Baltimore, Md
Docks
the segregation is thoroughly made for but few cities,
Subway for pipes and wires.
as is evidenced by the fact that the amount tabulated
Pittsburgh. Pa
Memorial hall
as incurred for "combined or unreported purposes"
Markets
forms 24.7 per cent of the total.
Los Angeles, Cal.: Harbor.
Buffalo, N.Y.: Markets
Bonds issued under such terms as " local improve
San Francisco, Cal.: Railway..
Milwaukee, Wis.: Market.....
ment," "street improvement," and "general im
Cincinnati, Ohio
provement," have, so far as possible, been tabulated
Cincinnati Southern Railway..
Leaseholds
under the more descriptive headings of the table
Memorial building.
Markets
!?.
and only when such tabulation was impossible have
Newark. N. J.
they been tabulated as for "combined or .unreported
Docks
Markets...
purposes."
New Orleans, La
Issues of bonds described as "refunding" have been
Public belt railroad.
Markets
classified according to the purposes for which the
Seattle, Wash
debt they replaced was incurred, whenever these pur
Docks and wharves.
Street railway
poses could be discovered without too extended a
Ferry.
search of the earlier records, and the amount tabu
Jerse?
:bor.
lated under this heading in Table 29, representing
Docks
3.4 per cent of the grand total of funded, floating,
Kansas City, Mo.
Markets......
and special assessment debt, includes only what
Levee
could not be so classified.
Portland, Oteg..
DIAGBAM 2 9 , — P E R CAPITA N E T INDEBTEDNESS OF CITIES WITH
HIGHEST AND LOWEST P E R CAPITA IN GROUPS OP CITIES WITH
Docks
Auditorium.,
DESCRIPTION OF GENERAL TABLES.
Table XXXIV—Continued.
CUT, AND ENTERPRISE FOB "WHICH INCURBED.
Denver, Colo.: Auditorium..,
Rochester, N . Y .
Market
Auditorium
Outstanding
indebtedness.
033,000
228,000
128,000
100,000.
,
Providence, R. I.: Cemetery.
3,000
St. Paul, Minn
Auditorium
Books and wharves.
245,000
200,000
45,000
Columbus, Ohio: Market..
38,000
Oakland, Cal....
Waterfront..
Auditorium.,
2,028,122
2*016,835
881,287
Toledo, Ohio.i
Market
Wharf.
Cemetery
202,000
180,000
12,000
10,000
Omaha, Nebr.: Auditorium
Richmond, Va.: Markets
Memphis, Tenn.: Market house.
Fall River, Mass.: Cemetery
Dayton, Ohio: Market
150,000
121,080
40,000
5,200
77,180
New Bedford, Mass
Wharves
Cemetery.
Tacoma, Wash
Wharf.
Street railway
,
Houston, Tex
Harbor.
Wharf.
Market
,
Youngstown, Ohio: Market
Camden, N. J.: Docks and wharves.,
Albany, N . Y^ Docks and wharves.
Schenectady, N. Y.: Market.
Norfolk, Va
Docks and wharvjBs
Market
Investment
Elizabeth, N. J.: Docks.
Utica,N. Y.: Subway for
St. Joseph, Mo.: Market..
Manchester, N. H.: Cemetery.
Troy, N . Y ! : Docks
Jacksonville, Fla.: Docks and wharves
.
Wichita, Eans.: Forum
Savannah, Ga.: Auditorium
Brockton, Mass.: Cemetery.
Holyoke, Mass.: Railroad
Canton, Ohio: Market house and auditorium*.
Chattanooga, Tenn.: Wharf
Berkeley, Cal.: Wharf.
,
Covington, Ky.: Tollbridge
Saginaw. Mich
Auditorium
Market
•
:
New Britain, Conn.: Subway for pipes and wires..
San Diego, Cal.: Harbor.
Springfield, Ohio: Market,
ista, Ga.: Canal..:,
^—mazoo, Mich.: Cemetery..
Davenport. Iowa: Levee
Huntington, W. Va.: Market..
Racine, Wis.: Cemetery
Superior, Wis.: Docks
Macon, Ga
Auditorium
Market
Montgomery, Ala.
Wharf and warehouse.*
Lansing, Mich.: Market.
Chester, Fa.: Wharf.....
Perth A m b o y , N . J . . l . . .
Harbor.
Scale house
New Castle, Fa.: Subway for pipes and wires.
Charlotte, N . C . : AuditoHum.„TT.
Portsmouth, Va
Ferry
Cemettry.
168
169
173
175
178
181
182
184
187
T a b l e XXXIV—Continued.
CITT, AND ENTERPRISE FOB WHICH DfCURKXD.
Knoxvflle, Tenn.: Market..
Quincy, Mass.: Cemetery..
Auburn, N. Y.: Subway for pipes and wires...
Niagara Falls, N . Y . : Market.
Lorain, Ohio: Cemetery
Taunton, Mass.: Cemetery
,
Oshkosh. Wis.: Cemetery
Fresno, Cal.: Auditorium
,
Jackson, Mich.: Market
189 Shreveport. La
Tollbridge
Cemetery.
■.
$15,000
2,000
21,517
39,400
20,000
33,000
20 000
39 000
21,000
200,404
168,500
31^904
190
196
198
204
207
Austin, Tex.: Cemetery
Joplln, Mo.: Market
,
Lynchburg, Va.: Market and auditorium..,
Newport.Ky.: Tollbridge
,
Tulsa, Okla.: Auditorium
212
Zanesville, Ohio
Market
Cemetery.
213 Madison, Wis.: Market
214 Waltham, Mass.: Cemetery..
Outstanding
Indebtedness.
,
42,000
90 000
64,600
37,000
108,005
22,000
20 000
2^000
25,000
6,100
Comparison of funded, floating, and special assess
ment indebtedness with fhe value of municipal proper
50,000
ties.—The classification of funded, floating, and special
8,000
assessment debts, according to the purpose for which
430,000
they were incurred, provides a basis for comparison
405,000
25)000
between the amount of such debts and the value of
2,246,500
the properties on account of which they were incurred,
1,987,500
150,000
as shown by Table 27. Because of the fact that the
109,000
purposes for which debt obligations were issued are
32,500
212,000
often not clearly stated, it is impossible in many cases
258,800
80,000
to determine accurately the ratio between the value
664,209
of lands, buildings, and equipment of departments,
239,671
165,926
and the debt incurred - for their acquisition. The
153,400
105,212
greater part of the debt incurred for the acquisition of
56,000
departmental properties is included under the heading
117,550
25 000
"Incurred for general purposes" in Table 29, though
71,700
8,700
considerable amounts appear in the columns headed
1,398,000
150,000
"Incurred for refunding" and "Incurred for funding."
195,500
3,000
Deducting the amount of funded and floating debt
214,000
156,800
tabulated as incurred for combined or unreported
145,000
75,950
purposes from the total debt reported as incurred for
33,000
general purposes, the remainder, $1,745,870,709, may
28,000
22,000
be
divided into two parts. One part, the total debt
6;ooo
for sewers and highways, plus the special assessment
146,000
1,280,000
loans for combined or unreported purposes, amounting
75,000
847,000
to $842,787,948, maybe said to have been incurred for
3,000
243,000
public improvements. The other part, amounting to
10,000
14,000
$903,082,761, or 51.7 per cent of the total, may be
40,000
considered as having been incurred for the properties
116,000
100,000
of departments. To this should be added a portion
16,000
of the funded and floating debt classified as incurred
110,000
100,000
for combined or unreported purposes, and that shown
10,000
as incurred for refunding or for funding purposes—
5,000
45tm
that is, of the debt incurred for purposes not definitely
105,500
reported. Assuming that the same proportion of this
103,000
2,500
debt as of that incurred for specified purposes (51.7
25,000
per cent) was for the acquisition of departmental prop*
65,000
erties, the outstanding debt on account of such
25,400
25,000
properties would amount to $1,231,781,399.
400
71,000
63,000
8,000
Nashville, Tenn.: Market.
Cambridge, Mass.: Cemetery.
City
num
ber.
Ill
112
FINANCIAL STATTSTICS OF CITIES.
The total valuation of departmental properties in
1917, as given in Table 27, was $2,837,920,267, and the
ratio of debt to valuation was therefore 43.4 per cent.
The foregoing percentages take no account of sinking
fund assets, which at the close of 1917 constituted 21.8
per cent of the total outstanding funded and floating
debt as shown in Table 28. Assuming that the in
debtedness on account of the departmental properties
is protected by sinking fund assets in the same propor
tion as the total funded andfloatingdebt, the ratio of
net funded andfloatingdebt on account of these prop
erties to their valuation at the close of the fiscal year
1917 was 33.9 per cent. This would indicate that the
revenue accumulations of the cities—that is, the inter
est of the cities in their permanent properties as pro
prietors—were equal to 66.1 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 1917, as shown in
Table 27, was $1,167,233,923. For these properties
Table 29 shows a debt of $578,036,236, or 49.5 per cent
of the valuation. In 12 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 pro
ceeds of large bond issues for water supply systems
were expended prior to the close of the fiscal year re
ported. 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.
allowance has been made for the proportional amorti
zation 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 the time the money
is borrowed. Thus the rate of interest which a given
city will be obliged to pay on debt obligations issued
may vary considerably from year to year, so that the
average actual 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 (hir
ing {he year.—In Table 21 under the heading "Bonds,
notes, warrants, and judgments," are shown the
receipts from the issue of city bonds, notes, and war
rants, including accounting receipts for judgments
recorded against the city by the various divisions of
the city government, and the payments by those di
visions for the redemption or cancellation of such
obligations, including the payments by Massachu
setts
cities to the state for the reduction of their in
TABLE 30.
debtedness to the commonwealth on account of the
Debt classified by rate ofinterest—The debt for which metropolitan district loans, and for the repayment of
statistics are presented in Table 30 comprises the the state advances on account of abolition of grade
funded, floating, and special assessment debts, which crossings, as explained on pages 90, 96, 99, and 108.
are shown in the table immediately preceding, together In Table 31 is shown the par value of the principal
with the outstanding revenue loans. It is the sum of classes of these obligations issued or entered of record
the indebtedness shown in thefirstfour columns under during 1917. In the issuing of so-called notes or war
the heading "Classified by character of outstanding rants flie cities seldom or never secure any premium
debt obligations" in Table 28. The larger part of the or are compelled to allow any discount other than
current debt shown in the columns headed " Warrants " interest paid in advance, which is sometimes spoken
and "Obligations on trust account" in Table 28 is debt of as a discount. In the redemption of the same class
bearing no interest. The total interest-bearing debt of obligations no discounts are secured and no pre
for which the rates were reported was $3,551,767,968. miums paid. It is otherwise with the issue and re
In addition to this amount Table 30 shows $16,045,992 demption of funded or long-term debt obligations.
for which the rates were not reported, and $9,230,418 They are seldom issued at par, and if purchased before
noninterest-bearing.
maturity for cancellation they are seldom purchased
Nominal and actual rates of interest—By nominal at par. The great majority of American cities issue
rate of interest is meant the rate per cent stated in the debt obligations only when they can be disposed of at
obligation itself, and by actual rate is meant the per or above par. Owing to tliis fact, the total receipts
centage which the interest payment specified in the from the issue of funded debt obligations generally
obligation constitutes of the actual amount of money exceed the par value, and thus the receipts shown in
received at its issue (which is its par value, plus the the column headed " Bonds, notes, warrants, and
premium realized, or less the discount allowed) after judgments," in Table 21, exceed the par value of
DESCRIPTION OF GENERAL TABLES.
those obligations as recorded in Table 31. The amount
of the excess for the 219 cities in 1917 was $3,805,048.
Only seven cities reported the receipts from the issue
of debt obligations less in amount than the par value
of their debt obligations issued. With an advance in
the average rates of interest on city debt obligations
during the last few years, it is found that in 1917 fewer
cities in redeeming their debt obligations before
maturity were able to secure a discount than were
compelled to pay a premium on the same.
As shown in Table 31, the par value of debt obliga
tions issued during the year exceeded the par value of
those redeemed by $125,908,720, and the nominal
debt of the cities covered by the report was therefore
increased by that amount, less the reduction of the
debt of Massachusetts cities due to the payments to
the state and the earnings of the sinking funds for the
metropolitan district loans.
TABLE 32.
Assessed valuation of property.—The valuations
given in Table 32 are those of property which is sub
ject to taxation for the uses of the divisions of the
governments of the cities covered by this report, and
of property within these cities that is subject to taxa
tion for the uses of the state, county, and minor civil
divisions. In certain cities—notably those of Mary
land, Pennsylvania, and Virginia—the city valuations
differ somewhat from the valuations on which state
and county taxes are levied. This difference results
largely from the fact that certain classes of property^
especially that of corporations, are in these states
subject to state taxation, but the valuation of such
property does not appear in the report of property
taxed for city purposes. In some instances the as
sessed valuation of an independent division of the
government of a city, such as a school or park district,
differs from that of the city corporation. These dif
ferences are due to (1) differences in the areas of the
city corporation and of the independent division; for
example, the school districts of most Ohio cities, the
park districts of some Illinois cities, the sanitary dis
trict of Chicago, and the bridge district of Portland,
Me., include territory outside the city limits, while a
few school districts include only a portion of the terri
tory within the cities; or (2) different bases of assess
ment, as in Dubuque, Iowa, where the city makes its
own assessment of property, while the school district
uses a totally different assessment of the same property
made by the county.
In examining the figures of Table 32 relating to
assessed valuation it should be noted that those on a
Mne designated as for city, state, county, or other civil
divisions represent the assessed valuation of the
property within the territory included in the jurisdic
tion of the city corporation, and which is subject to
taxation for the maintenance of that corporation.
40M4°—18
8
113
The figures on a line for one of the divisions of the
government of a city represent the assessed valuation
of the property located within the limits of the city
corporation subject to taxation for the maintenance
of such division, as appraised at the assessment made
for the purpose of such division, whether it is the same
as or different from that made for city corporation
purposes; except those for divisions of which less
than 10 per cent of the valuation was outside the
limits of the city corporation.
The table gives separately for the city corporation
and each independent taxing division the valuation
of all property in the division subject to the general
property tax and of that subject to special property
taxes. (Definitions of the general property tax and
special property taxes are given in the introductory
text on page 32.)
The classification of property belonging to railroads,
telegraph companies, and a number of similar corpora
tions varies in the different states. In some states
such properties are classified as real, in some as per
sonal, in others as both real and personal, and in still
others they are given a separate classification. Where
such property is given a separate classification and is
taxed for city purposes, the valuation given it is shown
in the table under the heading "Other property/'
under which heading are also tabulated those property
and franchise valuations of corporations for which the
details secured were insufficient for a more complete
tabulation.
Reported bams of assessment in practice.—The re
ported basis of assessment in practice is for most
cities an estimate, furnished by city officials, of the
percentage which the assessed valuation of property
forms of its true value. For certain of the cities of
Minnesota, Washington, and Wisconsin the figures
were obtained from the state tax commissions and
represent approximately the proportion that the as
sessed valuation bears to the selling value, the figures
given having been determined by a critical investiga
tion involving a comparison between the assessed
valuations of properties sold and the considerations
received at such sales. The figures for both real and
personal property for most cities outside these three
states are only approximately correct, although those
for real property are the more trustworthy.
Per capita assessed valuation.—In the three columns
under the heading "Per capita assessment" are shown
the per capita valuations as assessed and as based
on the true values of property within the territory
included in the jurisdiction of the city corporation,
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 valuations of
property of independent divisions of the city situated
FINANCIAL STATISTICS OF CITIES.
114
outside the territorial limits of the city corporation
have not been considered.
Tax rates.—The rates of levy for the general property
tax per $1,000 of the 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
or more rates in different divisions of the city or on
different classes of property in the same division of
government, the figures shown in Table 32 for the
city as a whole represent average rates based on the
total levy and the total assessed valuation of property
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 subject
to all the errors in the estimates given in the column
headed "Keported basis of assessment in practice
(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 col
lected 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 referred
to that are subject to different rates the assessed valua
tions of the property taxed at each rate and the amount
of taxes levied at such rates.
Table X X X V
AGGREGATE TAX
BATE PER
$1,000 OF—
CITY, AND PARTS OP CITY OB
CLASSES OF PBOPEKTY.
valuation.
Levies.
Estivalue.
109 BERKELEY, CAL.:
City corporation
,
$45,856,804
Original city
North Brae annexation..,
Ciaremont annexation....
40,554,844
2,383,495
2,918,465
184 FRESNO, CAL.:
City corporation..,
Original city
Annexation No. 1...
Annexation No. 2 . . .
Annexation No. 3 . . .
10 Los ANGELES, CAL.:
City corporation...
Original city.
Annex,
x,1896..
Annex, 1S99.
Annex, 1906.
Annex. 1912.
Bairdstown
Colcgrove and East Holly-
$654,263 1914.27
i$9.90
579,934
32,892
41,442
14.30
13.80
14.20
9.92
9.57
9.85
22,510,100
294,531
113.07
17.86
16,566,995
3,286,515
1,547,110
1,139,480
218,684
43,053
18,983
13,811
13.20
13.10
12.27
12.12
7.94
7.88
7.38
7.29
480,745,280
6,745,648
U4.03
16.80
320,566,435
51,685,030
6,295,930
18,537,445
3,488,955
1,041,435
4,648,213
749,433
90,976
253,963
50,590
13,903
14.50
14.50
14.45
13.70
14.50
13.35
7.03
7.03
7.01
6.64
7.03
6.47
30,776,420
12,570,405
164,045
4,797,540
13,421,140
4,925,075
3,495,960
2,402,155
6,577,310
338,541
148,331
1,804
61,169
186,554
57,623
39,854
26,424
78,270
11.00
11.80
11.00
12.75
13.90
11.70
11.40
11.00
11.90
5.33
5.72
5.33
6.18
6.74
5.67
5.53
5.33
5.77
i
CITY, AND PARTS OF CITY OR
CLASSES OF PROPERTY.
Assessed
valuation.
Levies.
B
30
OAKLAND, CAL.:
Esti
Assessed, mated
true
value.
value.
$144,839,340 $2,680,104 i $18.50
Oldcity
Highland
134 PASADENA, CAL.:
City corporation
i$9.25
91,711,565
29,227,490
23,900,285
1,733,349
552,400
394,355
18.90
18.90
16.50
9.45
9.45
8.25
145,243,248
854,157
15.88
12.94
123,530,953
6,933,125
2,332,295
2 669,125
1,097,500
3304,775
3,750,425
294,125
770,650
510,375
716,480
47,145
15,723
17 616
7,792
18,837
25,128
882
1,849
2,705
5.80
6.80
6.60
6.60
7.10
5.70
6.70
3.00
2.40
5.30
2.90
3.40
3.30
3.30
3.55
2.85
3.35
1.50
1.20
2.65
2,225,443
3,925
U.76
10.88
1,812,843
412,600
1,450
2,475
0.80
6.00
0.40
3.00
57,649,740
586,394
U0.17
16.78
40,636,460
6,536,200
9,045,820
1,431,260
421,400
64,774
87,382
12,838
10.37
9.91
9.66
8.97
6.91
6.61
6.44
5.98
98 SACRAMENTO, CAL.:
City corporation
69,145,293
845,192
U2.22
18.55
Original city
58,045,603
11,099,690
719,766
125,426
12.40
11.30
8.68
7.91
25,801,215
313,575
111.30
17.32
24,135,565
1,033,670
608 225
23,475
280
294,454
11,463
7 420
235
3
12.20
11.09
12.20
10.00
10.00
7.35
6.68
7.35
6.03
6.03
Original city. . . . . . * .
East P a s a d e n a . . . . . . . . . . . . . . . .
West Pasadena
166 SAN JOSE, CAL.:
City corporation
West San Jose
East San Jose
North San Jose
.
26,075,800
100,196
13.84
12.31
24,135,565
1,033,670
706,835
175,975
23,475
280
94,129
2,998
2,050
950
68
1
3.90
2.90
2.90
5.40
2.90
3.10
2.35
1.75
1.75
3.25
1.75
2.15
27,142,763
433,125
U5.96
15.46
25,194,205
1,948,558
403,107
30,018
16.00
15.40
5.48
5.27
30,824,932
497,884
116.15
H6.15
30,824,932
18,089,981
7,348,452
5,386,499
12,241,231
9,831,416
446,961
3,618
1470
7,810
18,362
19,663
14.50
0.20
0.20
1.45
1.50
2.00
14.50
0.20
0.20
1.45
1.50
2.00
30,824,932
262,077
18.50
18.50
18,089,981
12,7341951
158,287
103,790
8.75
8.15
8.75
8.15
48 BRIDGEPORT, CONN.:
City corporation
167,504,459
3,222,673
U9.24
U9.24
Urban property
Suburban property
160,650,489
853,970
3,216,354
6,319
19.30
7.40
19.30
7.40
117,437,947
1,713,889
U4.59
111.67
Urban property
Suburban property
116,812,660
625,287
1,710,137 |
3>52 !
14.64
6.00
11.71
4.80
School districts
117,797,362
537,448
14.56
13.65
94,844,056
21,367,773
1,585; 533
403,088
122,865
11,495
4.25
5.75
7.25
45,746,178
700,034
U5.30
School districts
Original city
East San Jose
Cottage Grove
North San Jose
188 STOCKTON, CAL.:
Original city
Annexations
120 PUEBLO, COLO.:
City corporation
City of Pueblo
Former city of Pueblo
Former South Pueblo
Former Bessemer
Park district No. 1
Park district No. 2
School districts
Hollywood"o"ldcityI""""I
Hollywood annex, 1908
The Palms
San Fernando
San Pedro, old city
San Pedro annex, 1906
San Pedro terminal
Wilmington
i Average rate.
true
value.
AGGREGATE TAX
RATE PER ,
$1,000 OF—
T a b l e XXXV—Continued.
School district No. 1
School district No. 20
57 HARTFORD, CONN.:
City corporation
Seven school districts
West Middle districts
Southwest district
121 NEW
BRITAIN, CONN.:
City corporation
Suburban property
44,573,194
1,172,984
i Average rate.
3.40,
4.60
5.80
U5.30
15.60
695,342 i . 15.60
4.00 1 4.00
4,692 !
DESCRIPTION OF GENERAL TABLES.
T a b l e XXXV—Continued.
CITY, AND FARTS 0 7 CITY OR
CLASSES OF PROPERTY.
AGGREGATE TAX
RATE PER
$1,000 OF—
Assessed
valuation.
Levies.
1
39 N E W HAVEN, CONN.:
City corporation
Wards 1 to 12
Ward 13
Wards 14 and 15
Westvil e taxing district
Ward 13.
1165,880,469
2,893,372
26,871
79,830
16,837
18.92
5.00
13.00
12.00
18.92
5.00
13.00
12.00
6,797,790
70,568
110:38
110.38 J
5,394,682
1,403,108
59,343
11,225
11.00
8.00
11.00
8.00
First district
36,480,928
438,081
U2.01
27,515,788
8,965,140
343,947
94,134
12.50
10.50
78 WATERBURY, CONN.:
Urban property
Suburban property . .
School districts
No.
No.
No.
No.
No.
No.
No.
No.
1, Bucks Hill
2, Bunker Hill
3, East Farms
A] East Mountain
5] Hopeville
6, Oronoke
7, Park Road
8, Reidvillc.
90,191,184
1,490,662
U6.53
U6.53 J
84,746,628
5,444,556
4,510,420
1,445,777
44,885
16,869
17.06
8.24
13.74
13.74 1
3.50
3.25
5.00
3.50
4.50
3.50
3.50
6.00
3.50
3.25
5.00
3.50
4.50
3.50
3.50
6.00
231,933
2,241,516
140,598
145,618
1,105,364
189,416
325,513
130,462
812
7,285
703
510
4,974 1
663
1,139
783
71 WILMINGTON, DEL.:
City corporation
85,618,545
1,138,289 ; U3.29
Taxed at half rate
82,986,770
2,661,775
1,120,322
17,967
85 JACKSONVILLE, FLA.:
City corporation.
Inside fire limits
Outside fire limits
119 TAMPA, FLA.:
City corporation
Original city
Annexations..................
103 AURORA, I I I . :
School districts
No. 129
No. 131
2 CHICAGO, ILL.:
Park districts
Fernwood Park
3 Lincoln Park
..
$ Old Portage Park
.JWest Pullman Park.
Calumet Park
Irving Park
Ridge Park..
Ridge Avenue Park
North West Park
Edison Park
North Shore Park
* West Chicago Park
202 DANVILLE, I I I . :
School districts
Levies.
School district
$12,961,860
9460,054 1S35.49
138.05
Property in goncral.
Honors and credits..
11,131,530
1,830,330
456,393
3,661
41.00
2.00
8.25
2.03
12,961,860
50,495
13.90
10.88
11,131,530
1,830,330
50,092
403
4.50
0.22
0.91
0.22
12,961,860
134,649
110.39
12.36
11,131,530
1,830,330
133,578
1,071
12.00
0.58
2.41
0.58
59,560,440
759,752
112.76
58,249,720
1,310,720
745,596
14,156
12.80
10.80
State
Property in general.
Moneys and credits..
County
Property in general...
Moneys and credits....
206
COUNCIL BLUFFS, IOWA:
17.06
8.24
13.50
6.75
24,185,100
6,821,490
580,443
143,251
24.00
21.00
15.60
13.65
10,031,962
256,123
125.53
i 5.87 J
3,657,658
0,374,304
95,464
160,659
26.10
25.20
6.00
5.80
1,017,871,665
5,390,974
15.29
11.32 1
930,598
79,536,529
67,031,586
3,803,323
1,733,647
1,493,327
888,878
10,055,327
1,57S,027
1,736,199
16,119,017
206,462
7,032,787
601478,599
224,247,359
5,491
636,292
529,550
20,158
11,615
7,317
3,022
41227
7,101
6,945
64,476
888
21,098
2,466,062
1,569,732
5.90
8.00
7.90
5.30
6.70
4.90
3.40
4.10
4.50
4.00
4.00
4.30
3.00
4.10
7.00
1.47
1.99
1.97
1.32
1.67
1.22
0.85
1.02
1.12
1.00
1.00
1.07
0.75
1.02
1.74
9,250,815
214,441
123.18
15.33 1
137.04
19.02
Agricultural lands...
Moneys and credits..
255,917
1,718
4,729
53.75
7.50
2.26
9.95
1.35
2.26
School district..
7,204,330
257,165
135.70
18.71
Property in general.
Moneys and credits..
5,079,909
2,124,421
252,725
4,440
49.75
2.09
9.18
2.09
4.50
0.19
0.83
0.19
10.79
7,082,758
4,990,337
2,092,421
7,082,758
17.89
U.92
Property in general.,
Moneys and credits..
4,990,337
2,092,421
54,894
963
11.00
0.46
2.03
0.46
130 DAVENPORT, IOWA:
City corporation...
33,928,221
534,343
115.75
17.10
25,740,990
97,560
8,089,665
21,202,159
514,820
488
19,035
373,654
20.00
5.00
2.35
U7.62
7.62
1.90
2.35
15.03
Property in general.
Moneys and credits..
State
13,111,491
8,090,665
21,114,007
360,566
13,088
60,751
27.50
1.62
5.51
1.62
12.88
10.83
Proporty in general •
Moneys and credits.
County
13,024,342
8,089,665
21,114,007
58,610
2,141
175,501
4.50
0.27
18.31
0.90
0.27
12.40
Property in general.
Moneys and credits..
13,024,342
8,0S9,665
169,316
6,185
13.00
0.76
2.60
0.76
County
Property in general.
Agricultural lands...
Moneys and credits..
School district
115.17 J
123.34
262,364
4,761,239
229,098
2,092,421
22,457
393
55,857
8.32
7.02
723,694
7,0S2,758
Property in general.
Moneys and credits..
i 8.29 J
31,006,590
City corporation..
State
113.29 J
13.50
6.75
Esti
Assessed I mated
value.
true
value.
CEDAR RAPIDS—Continued.
U2.01 J
12.50
10.50
AGGREGATE TAX
RATE PER
31,000 OF—
Assessed
valuation.
CUT, AND PARTS OP CITY OR
• CLASSES OP PROPERTY.
1*18.19 J
152,962,619
5,374,290
6,140,452
1,403,108
211 STAMFORD, CONN.:
T a b l e XXXV—Continued.
Esti
Assessed mated
value* true
value.
13,016,910 i$l8.19
115
DES MOINES, IOWA:
163
City corporation...
37,6S9,691
1,175,871
131.20
17.62
Property in general..
Homestead lands—
Moneys and credits..
School district
29,191,219
514,666
7,9S3,806
37,815,821
1,153,053
4 838
17,980
935,484
39.50
9.40
2.25
124.74
8.01
1.91
2.25
10.04
Property in general.,
Moneys andcredits..
State
29,818,665
7,997,156
37,080,691
921,397
14,087
135,724
30.90
1.76
13.60
6.27
1.76
10.88
Property in general..
Moneys and credits..
County
29,705,885
7,983,800
37,689,691
133,676
2,048
386,063
4.50
0.26
110.24
0.91
0.26
12.50
Property In general.,
Moneys and credits..
29,705,885
7,983,806
350,235
5,828
12.80
0.73
2.60
0.73
DUBUQUE, IOWA:
City corporation...
33,649,205
470,988
U4.00
U1.96
32,863,390
785,815
8,713,562
9,499,377
460,074
2,200
8,714
192,657
14.00
2.80
1.00
120.28
11.90
2.80
0.85
* 5.40
School district No. 112.
School district No. 116
School district No. 117.
School district No. 118.
486,960
865,514
811,460
7,086,881
8,960
19,907
20,450
165,121
18.40
23.00
25.20
23.30
4.23
5.29
5.80
5.36
Property in general.
Moneys and credits..
Special park levy....
School district
Government of town
9,157,867
62,781
16.86
M.5S J
8,634,006
523,861
60,869
1,912
7.05
3.65
1.62
0.84
Property in general.
Moneys and credits..
State
8,713,562
785,815
9,499,377
191,698
959
39,400
22.00
1.22
14.15
5.50
1.22
11.10
12,961,860
500,387
138.60
Property in general.
Moneys and credits..
County
8,713,562
785,315
9,499,377
39,211
189
114,729
4.50
0.24
112.03
13.22
11,012,433
119,092
1,830,330
495,560
810
4,017 !
Property In general.
Moneys and credits..
8,713,562
785,815
114,148
581
13.10
0.74
3.28
0.74
Danville town
Newell town
174 CEDAR RAPIDS, IOWA:
Property in general
Agricultural lands
Moneys and credits
1 18.76 J
45.00
6.80
2.20 1
9.06
1.37
2.20 1
i Average rate.
1.12
0.24
FINANCIAL STATISTICS OF CITIES.
1
116
City number.
113
Assessed
valuation.
CITY, AND FARTS OF CITY OR
CLASSES OF PROPERTY.
1
1
Sioux CITY, IOWA:
46.90 1
13.20
2.24
572,318 J 133.43
565,325
6,993
41.60
1.98
8.37
1.98
1 17,119,349
61,908
13.62
10.87
13,589,534
3,529,815
61,153
755
4.50
0.21
0.90
0.21
165,090 ! 19.64
12.32
Property in g e n e r a l . . . . . . . . . . .
Monoys "and Credits.
•
18.05
13,589,534
3,529,815
163,074
2,016
12.00
0.57
2.41
0.57
9,879,961
312,664
131.65
18.61
3,516,584
24 5S9
1,282,022
160,356
323
2,986
45.60
13.15
2.33
9 18
2 63
2.33
3,087,949
37,548
1,931,269
143,899 1 46.60
494
13.15
4,606
2.38
9.39
2.63
2.38
18
WATERLOO, IOWA:
East Side—
Agricultural lands
West Side—
Agnculturallands
School districts
9,817,824
251,361
125.60
16.98
3,516,584
1,282,022
132,575
2,468
37.70
1.92
7.60
1.92
Moneys and credits.....
3,087,949
1,931,269
112,710
3,608
36.50
1.87
7.35
1.87
State
9,879,961
30,739
13.11
10.85
6,666,670
3,213,291
30,000
739
4.50
0.23
0.91
0.23
9,879,961
68,993
16.98
U.90
27
East S i d e West Side—
Honeys and credits
204
East S i d e Property in genera]
Moneys and credits
West S i d e -
3,541,173
1,282,022
35,766
662
10.10
0.52
2.03
0.52
Moneys and credits
3,125,497
1,931,269
31,567
998
10.10
0.52
2.03
0.52
16,667,065
264,351
U5.86
112.24
16,667,065
2,161,900
3,936,100
2,905,250
3,451 300
370,800
241,672
4,324
3,936
5,810
6,903
1,706
14.50
2.00
1.00
2.00
2.00
4.60
11.19
1.54
0.77
1.54
1.54
3.55
760,926,115
10,916,045
U4.35
U4.35
Securities
492,817,481
27,478 034
21,986,908
218,643,692
9,757,786
357,214
145 114
655,031
19.80
13.00
6.60
3.00
19.80
13.00
6.60
3.00
State
615,027,116
1,727,928
12.81
12.81
1,502,491
225,437
3.23
1.50
3.23
1.50
592,492
112.52
U2.52
BALTIMORE, MD.:
Full rate
Real and personal
464,735,917
150,291,199
116 SAGINAW, MICH.:
City corporation
47,325,205
East district
West district
School districts
East district
West district
72 1 DULUTII,
370,054
222,438
11.81
13.91
11.81
13.91
47,325,205
247,973
15.24
15.24
31,333,978
15,991,227
156,983
00,990
5.01 I
5.69
79
$716,906
i$8.90
58,596,674
•21,949,377
80,546,051
694,957
21,949
224,853
11.86
1.00
12.79
General property
Moneys and credi
County
58,596,674
21,949,377
80,546,051
213,878
10,975
274,660
3.65
0.50
13.41
Moneys and credits..,
53,596,674
21,949,377
263,685
10,976
4.50
0.50
MINNEAPOLIS, MINN.:
City corporation....
265,152,603
7,019,568
126.47
Genera] pi
Moneys an<
County-
206,493,563
68,659,040
265,152,603
6,902,250
117,318
716,954
33.42
2.00
12.70
General property
Moneys and credits..
State
206,493,563
58,659,040
265,152,603
687,624
29,330
783,032
3.33
0.50
12.95
General property....
Moneys ana credits..
753,702
58,659,040
3.65
0.50
ST. PAUL, MINN.:
City corporation...
171,870,306
3,842,886
122.36
General t
Old City..
Annexations
Moneys and credits..
State
100,448,013
22,948,099
48,474,194
171,870,306
3,058,642
687,286
96,948
474,633
30.45
29.95
2.00
12.76
General property....
Moneys and credits..
County
123,396,112
48,474,194
171,870,306
450,396
24,237
1,07,3104
3.65
0.50
16.24
Moneys and'credits..
123,396,112
48,474,194
1,048,867
24,237
8.50
0.50
210,020,632
2,812,798
U3.39
210,020,632
75,015,730
2,625,258
187,540
12.50
2.50
43,446,510
598,087
113.77
43,446,510
16,641,070
564,805
33,282
13.00
2.00
73,177,286
1,073,190
U4.67
KANSAS CITY, MO.:
City corporation...
ST. JOSEPH, MO.:
City corporation
82
City corporation
1
80,546,051 J 1,035,086
Moneys and credits
1
58,596,674
1,013,137
21,949,377 |
21,949 |
112.85 1 15.75
17.29~
1.00 j
HOBOEEN, N. J.:
City corporation
Old Hoboken. real and per
sonal, and Weehawken addi
tion, personal
Weehawken, real
City corporation
173
14.80
14.13
58,770,479
14,406,807
AMSTERDAM, N. Y.:
General property.
Real property of]pensioners.
14,673,745
293,172
119.98
14,626,495
47,250
13,060
112
20.04
2.38
22,229,892
630,013
128.34
22,094,140
135,752
.1,850
28.43
13.63
AUBURN, N. Y.:
City corporation..
General property,
Real property o!j
BINGIIAMTON, N. Y.:
City corporation..
General property
Real property of pensioners.
170
General property
Real property of pensioners.
180
41,428,432
1,108,166
126.75
40,954,060
474,372
1,101,734
6,432
26.90
13.56
28,002,938
654,385
123.37
27,795,105
207,833
651,603
2,782
23.44
13.39
18,249,595
335,329
U8.37
18,107,787
141,808
334,994
335
18.50
2.36
ELMIRA, N. Y.:
City corporation
5.01
5.69
MINN.:
$80,546,051
General property....
Moneys ana credits..
State
General property
Property taxed for parks..
177
31,333,978 1
15,991,227
Levies.
School district
Property taxed for parks..
Genera] city levy
Sower district A
Sewer district B
Sower district C
Sewer district D
Sewer district E
8
21
NEWPORT, K Y . :
City corporation
Assessed
valuation.
DULUTH, MINN.—Continued.
9.43
2.65
2.24
17,119,349 J
AGGREGATE TAX
RATE PER
$1,000 OF—
value.
i$8.87
13,589,534
3,529,815
|
Property in goneral
616,755
5,796
7,886
CITY, AND PARTS OF CITY OR
CLASSES OF PROPERTY.
Esti
Assessed mate
true
value.
value.
$630,437 | i $38.83
13,150,426
439,108
3,529,815
Property in general•
17,119,349 '
183
Levies.
J $17,119,349
City corporation
School district
1
T a b l e XXXV-Continued.
AGGREGATE TAX
RATE FEB
$1,000 OF—
T a b i c XXXV—Continued.
JAMESTOWN, N. Y.:
City corporation
6.40
General property.
i.uu
Real property of pensioners.. .J
i Average rate.
DESCRIPTION OF GENERAL TABLES.
[
117
Levies.
Esti
Assessed) mated
true
value.
value.
N E W YORK, N . Y . :
City corporation
8,584,352,511 153,882,653
> 705,134,696
929,068
1,796,150,000 2,097,082
4,064,865
5,447017,929
1
546,105,674
549,153
152,657
89,944,152
Suburban-
17.93
17.93
13.18! 13.18
1.17 1 1.17
0.75
0.75
1.01
1.01
1.70
1.70
241,433,159
513,800
City corporation
Inside light district
Real property of pensioners...
Outside Hght district
State Street light district,
White Way
South Center light district....
Bridge property
Fire tax, water department. -.
120.66
M6.53
4,995,285
4,389
8.54
16.55
6.83
62,428,533
1,826,173
129.25
124. 75
62,336,974
91,559
59,495
1,736,850
1 357
1,880
27.86
14.82
31.60
23.57
12.60
26.74
6,042,372
470,035
29,000
55,206,156
157
S2,809
0.47
0.57
5.40
1.50
0.40
0.48
4.58
1.27
61,085,906
1,281,134
120.97
120.13
51,874,263
7,999,813
475,071
519,879
216,875
1,122,969
10,075
11,026
4,600
21.65
16.56
21.21
21.21
21.21
20.78
15.90
20.36
20.36
20.36
292,384,430
1,436,901
14.91
14.91
289,456,450
2,207,130
720,850
1,422,632
10 727
3,542
4.91
4.86
4.92
4.91
4.86
4.92
66,373,437
215,314
13.24
12.86
50,179,246
16,194,191
150,538
64,776
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
24,807,520
95,050
13.83
13.16
20,898,608
3,908,912
79,415
15,635
3.80
4.00
3.04
4.00
,
24,361,148
79,604
13.27
12.05
General property
Money at interest, etc.,
17,840,297
6,520,851
53,521
26,083
3.00
4.00
1.65
4.00
44,589,786
160,283
13.59
City corporation
General property
Real property of pensioners.
10,243,455
7,731,802
646,594,068
Poor district
Urban
Suburban.
Farm
9
204,650,365
141,130,720
1 53,276,190
10,243,455
PITTSBURGH, PA.:
City corporation
*
Old Troy debt and schools.
Lansingburgh
**—roray
St. Marys
North Oreenbush.
132,464
482,149,040
310,783,800
Land
Buildings
983,526,140 |
Real property and live stock. .1 752,434,110
231,092,030
Money ai interest, etc
58 HEADING, P A . :
County
76,934,659 |
55,862,620
21,072,039
Money at interest, etc
41 SCRANTON, P A . :
City corporation
TOLEDO, OHIO:
School districts..
Property inside city.
Part of Adams township
Part of Washington township.
ALTOONA. P A . :
County
General „
Money at inl
;,etc.
CHESTER, PA.:
County....
General property
Money at interest, etc.,
General
. irty.
Money at inl
;,ete.
General property
Money at interest, etc.
County.
General t
Money at interest, etc.,
83 'WILKES-BABBE, P A . :
General property
Monoy at interest, etc
194 WlLLXAMSPORT, P A . :
County
124 YORK, PA.:
County
NORRISTOWN, P A . :
County.
,
General property
Money at interest, etc.
218 NEWPORT, R. L:
City corporation.
Urban—
Outside poor district.
Inside poor district...
0.40
0.26
0.20
167,588 1
84,288
11.50
9.20
10.92
8.74
13.43 |
13.16
3.25
4.00
2.92
4.00
13.27 |
12.41
3.00
4.00
2.01
4.00
742,893 1 18.78] 16.41
9.81
7.84
7.16
5.72
582,049 J 14.90 J 14.45
533,236
48,813
5.00
4.00
4.50
4.00
86,461,091
419,270
14.85
13.56
73,426,043
13,035,048
367,130
52,140
5.00 1
4.00
3.50
4.00
17,226,664
80,551
14.68
12.79
11,644,211
5,582,453
58,221
22,330
5.00
4.00
2.50
4.00
29,485,653
128,730
14.37
12.73
4.50
4.00
2.48
4.00
97,093 »!
31,637
U0.74
U0.74
646,261
62,511
14.80
2.80
14.80
2.80
12.13
GO,660,566
917,736
115.12
U5.12
58,375,020
2,285,546
910,651
7,085
15.60
3.10
15.69
3.10
363,087,700
4,783,643
U3.17
U3.17
279,036,860
84,050,840
4,548,301
235,342
16.30
2.80
16.30
2.80
■ 32,397.175
482.305
114.88
114.83
30,122,500
2,274,675
475,936
6,369
15.80
2.80
15.80
2.80
50,012,560
940,862
U8.81
111.29
50,012,560
17,366,920
925,232 1 18.50
15,630
0.90
11.10
4.50
109,172,256 J 1,830,699 J 116.77
111.90
1,779,508
16.30
11.57
2,443
1,304
2,899
19,736
612
0.70
0.40
0.90
2.40
0.60
0.52
0.28
0.64
1.70
0.43
General property....
Intangible personal
1
<
36,151,960
8)437,826
126,532
33,751
J3.50
4.00
1.89
4.00
57,630,504
122,267
12.12
11.86
54,127,199
3,503,305
108,254
14,013
2.00
4.00
1.74
4.00
General property.
Tnt^ngi "ie personal -,-- T T T . T . T
40,308,238
117,039
12.90
12.13
73,660
43,379
2.50
4.00
1.67
4.00
144 WOONSOCKET, R. I.:
City corporation............
29,463,926
10,844,312
40,723,910
168,414
14.14
14.14
36,793,580
3,930,330
152,693
15,721
4.15
4.00
4.15
4.00
Intangible personal..26
„.
PROVIDENCE, R. I.:
99 E L PASO, T E X . :
City corporation............
Paving district No. 1
21,659,340
59,849
12.76
11.71
13,393,955
8,265,385
26,788
33,061
2.00
4.00
1.00
4.00
PHILADELPHIA, P A . :
0.40
0.20
0.20
395,296
347,597
21,576,304
7,909,349
General property*.,.,.*....*..
MCKEESPOBT, P A . :
General i_._.
Money at interest, etc..
10.35 J 10.35
40,307,565
44,304,715
1 106,647,128
12,203,158
103 PAWTUCKET, It. I.:
LANCASTER, P A . :
6.05
6.25
4.00
708,772
JOHNSTOWN, PA.:
County
6.05
6.25
4.00
43,666,300
22,325,200
ERIE. P A . :
County
$8.07
8.33
65,991,500
EASTON, P A . :
County.
56,452
14,029
2,049
$8.07
8.33
84,612,280 |
118,850,286
General property.
Money at interest, etc
ALLENTOWN, P A . :
County.
General property
Money at interest, etc.,
Esti
Assessed mated
true
value.
value.
792,942,840 | 8,404,017 ] 110.60 | U0.12
SCHENECTADY, N. Y.:
TROY.N.Y.:
Levies.
11
4,999,674
$53,276,190
32,337,643-
Farm—
ROCHESTER, N. Y.:
241,945,959
Assessed
valuation.
CITY, AND PARTS OF CITY OR
CLASSES OF PROPERTY.
PHILADELPHIA, PA.—Contd.
$3,584,352,511 5161,675,478 H18.83 i $18.83
City
Bronx Borough
Kings Borough
Manhattan Borough*.,
Queens Borough
Richmond Borough...
AGGREGATE TAX
RATE PER
$1,000 OF—
ttea
Assessed
valuation.
T a b l e XXXV-Continued.
if
CITY, AND PARTS OF CITY OB
CLASSES OF PROPERTY.
AGGREGATE TAX
RATE PER
$1,000 OF—
City number.
T a b l e XXXV—Continued.
47
SAN ANTONIO, TEX.:
2,397,619,723 23,932,311
19.98
19.98
141,130,720 1,707,682
11,506,305,845 18,828,823
12.10
12.50
12.10
12.50
i Average rate.
General city.
Improvement districtsNo 1
No.2
No.3
No 4
109,172,256
1
3,347,120
3,258,770
3,221,350
8223,307
1,019,400
FINANCIAL STATISTICS OF CITIES.
118
AGGREGATE TAX
RATE PER
>1,000 OF—
Tabic XXXV-Continued.
CITY, AND PARTS OP CITY OB
CLASSES Of PROPERTY.
Assessed
valuation.
Levies.
No.7
No.
No.
No.
No.
No.
No.
8
9
10
11
12
13
■
.
.
108 LYNCHBURG, V A . :
City corporation.
Real estate
Porsonal tangible
Personal intangibleBank stock
Bonds, stocks, etc...
State..
Roal estate
,
Personal tangible
Personal intangibleBonds, stocks, etc
Capital
Bank stock, and bands of
counties and cities of
Virginia
Money on deposit
1,752
$1.00
0.80
0.80
0.90
0.30
0.60
1.40
$0.71
0.57
0.57
0.64
0.21
0.43
a 99
440,889
M2.34
110.03
$3,024,100
7,251,530
4,574750
3, in, 010
22,840,229
418,500
1,251,220
•3,014
5,801
3,658
35,725,7C3
2
'*£
0,852
251
CITY, AND PARTS OF CITY OR
CLASSES OF PROPERTY.
Esti
Assossedl mated
true
value.
valuo.
SAN ANTONIO, TEX.—Contd.
Improvements districts—Con.
Table XXXV—Continued.
19,43S,00O
1^375,883
340,166
24,078
17.50
17.50
13.12
12.25
3,754,045
11,157,775
43,172
33,473
11.60
3.00
11.50
2.72
38,484,610
117,807
13.06
12.52
19,468,060
1)477,155
19,468
1,477
1.00
1.00
0.75
0.70
7,902,656
4,049,123
51,367
28^344
6.50
7.00
5.66
7.00
3,983,720
i; 003,896
13,943
3.50
2.00
3.50
2.00
90,731,205
1,536,387
U5.88
110.80
62,078,654
1,179,494
19.00
13.87
Stato
Heal estate
Personal tangible
Personal intangibleMoney
Bonds of counties and cities
of Virginia
Capital
Bank stock
Bonds, stocks, etc
104
6,891,730
.0,140,070
130,943
119,731
19.00
19.50
10.70
14.59
604,600
11,790
19.50
11.64
6,276,001
14,740,150
50,208
44,221
8.00
3.00
8.00
1.50
98,772,588
201,915
12.04
U.40
68,229,894
7,483)460
68,230
7,488
1.00
1.00
0.73
0.57
1,430,810
2,861
2.00
2.00
723,800
7,583,153
6,276001
7,037,470
2,544
53,082
21,966
45,744
3.60
7.00
3.50
6.50
3.50
3.50
3.50
3.25
149 ROANOKE, V A . :
City corporation
Real estate, old city
Real estate, annexation.
Personal tangible
Personal intangibleBank stock
Bonds, stocks, etc
City corporation.
16,031,346
271,304
U6.87
19.99
10,326,019
206,521
20.00
11.00
3,213,949
51,102
15.90
8.74
State..
Real estate
Personal tangible
Personal intangibleCapital
Bonds, stocks, etc
Bank stock, and bonds of
counties and cities of
Virginia
Money
36 RICHMOND, V A . :
City corporation.
Roal property
Personal tangible
Personal intangibleBank stock
Bonds, stocks, etc...
State
Real estate
,
Personal tangiblo
Personal intangibleCapital
Bonds, stocks, etc
Bank stock, and bonds of
counties and cities of
Virginia
Money
712,657
1,828,721
8,195
5,486
11.50
3.00
11.50
3.00
17,810,473
30,712
U.72
11.05
13,052,542
776,605
13,052
777
1.00
1.00
0.55
0.55
183,500
887,395
1,285
5,768
7.00
6.50
7.00
6.50
2,672,602
237,769
0,354
476
3.50
2.00
3.50
2.00
189,816,393
2,531,500
U3.34
110.88
125,631,487
9,742,865
2,072,920
160,757
16.50
16.50
12.38
14.85
15,830,299
38,611,742
200,221,434
182,048
115,835
472,633
11.50
3.00
12.36
11.50
3.00
U94
125,850,805
10,279,702
125,851
10,280
1.00
1.00
0.75
0.90
18,638,645
19,396,575
130,470
126,078
7.00
6.50
7.00
6.60
18,562,107)
7,493,600 j
64,967
14,987
3.50
2.00
Levies.
$33,043,351
24,574,409
140,286
1,737,981
2,143,825
4,446,850
Esti
mated
true
value,
$434,210 i$13.14
i$7.01
15.00
10.50
15.00
7.50
5.25
7.50
368,616
1,473
26,070
24,711 I 11.50
13,340 |
3.00
11.50
1.94
m ■ A
11.08
0.50
0.50
34,782,672
68,844
U.98
24,714,695
i;737,981
24,715
1^738
1.00
LOO
2,026,029
2,420,821
14,182
15j735
7.00
6.50
7.00
3.25
2,471,325
1,411,821
9,650
2^824
3.50
2.00
3.50
2.00
199 BELLINGIIAII, WASH.:
City corporation...
10,699,997
158,477
U4.81
15.93
District A
District B
DistrictC
District D
District E
District F
District G
Road and bridgo t a x .
1,926,195
6,155,069
423,010
1,412,950
86,827
588,066
107,880
10,699,997
27,255
86 171
5 161
27,268
777
5,263
965
5,617
14.15
14.00
12.20
19.30
8.95
8.95
8.95
0.52
6.66
5.60
4.88
7.72
3.58
3.58
3.58
0.21
11,244,933
139,546
U2.41
14.96
273,110
2,555
3,255,260
222,582
5,405,188
10,456
1,995,620
80,162
2,840
28
41,015
2,693
67,025
134
24,945
10.40
10.90
12.60
12.10
12.40
12.80
12.50
10.80
4.16
4.36
5.04
4.84
4.96
5.12
5.00
4.32
212,868,707
4,409,617
120.72
19.53
157,652,798
25,218,490
5,691,011
1,029,229
1,794,355
2,496,765
948,840
3,842,686
486,935
1,418,672
10,992,874
1,296,152
212,868,707
3,266,566
514,962
125,544
19,895
34,272
49 511
18 5S8
76,278
9,300
27,790
209,964
24,484
20.72
20.42
22.06
19.33
19.10
19.83
19.69
19.59
19.10
19.59
19.10
18.89
0.16
9.53
9.39
10.15
8.89
8.79
9.12
9.01
9.01
8.79
9.01
8.79
8.69
0.07
14.83
State..
Real estate
Personal tangible
Personal intangibleCapital
Bonds, stocks, etc
Bank stock and bonds of
counties and cities of Vir
ginia
Money
School districts.
No. 301....
No. 301 A .
No. 301B.
No. 301C.
NO.301D.
No. 301 E .
No. 301 P.
No. 301 G .
19 SEATTLE, WASH.:
City corporation.
Old limits
New limits
Ballard
,
Columbia
Dunlap
Georgetown
Ravenna
Southeast Seattle
South Park
South Seattle
West Seattle
Yesler
Road and bridgo t a x .
PORTSMOUTH V A . :
Old city, real and personal
tangible
Sixth and seventh wards, real
and personal tangible
Personal intangibleBank stock
Bonds, stocks, etc
valuation.
value.
NORFOLK, V A . :
City corporation
Real estate, except seventh
ward
Personal tangible, except
seventh ward
Heal estate, seventh ward
Personal tangible, seventh
ward.....
Personal intangibleBank stock
,
Bonds, stocks, etc
.
AGGREGATE TAX
RATE PER
$1,000 OF—
County
County,
Road d
No.l.
No. 2,
No. 3.
No. 4.
NT>.5,
No. 6,
No.7.
No. 8.
lets—
54 TACOMA, WASH.:
City corporation..
District N o . l
District No. 2
District Nos.3and 4 .
District No. 5
Road and bridge t a x . .
13 MILWAUKEE, W I S . :
City corporation
East sewer district...
West sewer district..
South sewer districtCounty school t a x . . .
141 SUPERIOR, W I S . :
City corporation.
3.50
2.00
i Average rate.
General, city
Sower district No. 3..
Sewer district No.0..
212,868,707
2,236,607
110.51
212,868,707
2,022,849
9.50
4.37
9,266,572
6,276,401
6,479,131
4,546,344
1,224,335
4,059,985
3,870,455
805,699
58,565
361466
28,379
20,277
6,122
31,587
24 305
8,057
6.32
5.81
4.38
4.46
5.00
7.78
6.28
10.00
2.91
2.67
2.01
2.05
2.30
3.58
2.89
4.00
54,629,845
813,876
U4.90
16.70
44,655,425
7,600,353
1,798,502
575,565
54,629,845
669,831
109,635
19^217
5,770
9,423
15.00
14.42
10.68
10.02
0.17
6.75
a 49
4.81
4.51
0.08
521,239,125
8,040,086
U5.42
U3.38
132,646,550
274 755 180
113,837,395
521,239,125
1,930,007
4,043,297
1,679^784
14.55
14.72
14.76
0.74
12.62
12.77
12.80
0.64
34,258,688
627,136
115.39
111.11
34,258,688
2,312,865
1,122,940
516,895
4,626
6,615
15.09
2.00
5.00
10.89
1.44
3.60
119
DESCRIPTION OF GENERAL TABLES.
Special property taxes.—The several classes of prop
erty subject to special property taxes, the amounts
levied thereon, and the rate of levy for each of the
divisions of government, so far as such details were
reported, are set forth in Table XXXVI, which
follows.
Table XXXVI
CITY, AND PARTS 0 7 CITY OB
CLASSES OT PROPERTY.
valuation.
Aggre, g&te
tax rate
per
Levies.
91,000 Of
value.
BRIDGEPORT, CONN.:
and bank
$2,162,944
$21,629
$10.00
HARTFORD, CONN.
Cifo
NEW
"'
and bank
76,089,000
760,899
10.00
1,180,539
11,805
10.00
7,126,416
71,662
no. 06
7,046,836
79,680
70,463
1,194
10.00
15.00
1,400,000
14,000
10.00
BRITAIN, CONN.:
and bank
Cit:
NEW
HAVEN, CONN.:
City corporation
Corporation and bank stock.,
Shellfish beds
WATEBBUBY, CONN.:
City corporation—corporation and bank
stock.
WILMINGTON, D E L . :
City corporation—horses and mules..
Bank stock
Savings bank deposits..
BOSTON, MASS.:
City corporation—bank stock..
State—bank stock
BROCKTON, MASS.:
City corporation—bank stock..
State—bank stock
1,594
1.00
107,500,000
303,125
12.82
12,500,000
95,000,000
125,000
178,125
10.00
1.83
16,326,540
41,901,459
290,612
745,846
17.80
17.80
(■)
404,266
296,052
9,217
6,750
22.80
22.80
72,270
92,730
1,698
2,179
23,50
23.50
72,160
7,833
1,732
188
24.00
24.00
1,364,387
1,327,613
28,925
28,145
21.20
21.20
133,233
54,267
2,718
1,107
20.40
CAMBRIDGE, MASS.:
City corporation—bank stock..
State—bank stock
CHELSEA, MASS.:
City corporation—bank stock..
State—bank stock
FALL IUVEB, MASS.:
City corporation—bank stock..,
State—bank stock
FITCHBURG, MASS.:
City corporation—bank
rporationstock..
S t a t e - -bank
b ' stock.
HAVERHILL, MASS.:
City corporation —bank stock..
State—bank stock.
HOLYOKE, MASS.:
City corporation—bank stock..
State—bank stock.
LAWRENCE, MASS. :
City corporation—bank stock..
3tate—bank stock.
LOWELL, MASS.:
City corporation—bank stock...
State—bank stock
LYNN, MASS.:
City corporation—bank stock..,
State—bank stock
MALDEN, MASS.:
City corporation—bank stock*..
State—bank stock.
NEW
NEWTON, MASS.:
City corporation—bank stock..,
State—bank stock
,
*Average rate.
valuation.
Levies.
Aggro, 6^te
[tax rate
111,000 of
value.
167 PITTSITELD, MASS.:
City corporation—bank stock..
State—bank stock
$539,791
562,709
$12,199
12,717
$22.60
22.60
169 QUINCY, MASS.:
City corporation—bank stock..,
State—bank stock.
87,480
96,562
1,605
1,601
17.20
17.20
132 SALEM, MASS.:
City corporation—bank stock..
State—bank stock.
97,860
123,145
2,241
2,820
22.90
22.90
77 SOMERVILLE, MASS.:
City corporation—bank stock..,
State—bank stock
,
64,629
102,371
1,383
2,191
21.40
21.40
City corporation—bank stock..,
State—bank stock
,
532,569
1,045,431
9,480
18; 609
17.80
17.80
181 TAUNTON, MASS.:
City corporation—bank stock..
Stato—bank stock.
813,177
16,589
10,645
20.40
20.40
214 WALTHAM, MASS.:
City corporation—bank stock..,
State—bank stock.
,
131,350
53,650
2,706
1,105
20.60
20.60
35 WORCESTER, MASS.:
City corporation—bank stock..
State—bank stock
911,173
1,236,612
18,223
24,732
20.00
20.00
85,329,611
205,252
12.41
3,335,761
146,900
34,983,875
46,863,075
8,673
147
83,961
112,471
2.60
1.00
2.40
2.40
85,430,204
612,580
6.00
3,335,761
35,192,777
46,901,666
20,015
211,156
281,409
6.00
6.00
6.00
85,430,204
153,774
1.80
3,335,761
35,192,777
46,901,660
6,004
63,347
84;423
1.80
1.80
1.80
14,274,154
163,245
111.44
14,274,154
107,604
50,582
5,059
7.50
SPRINGFIELD, MASS.:
City corporation..
Dramshop
Steamboat
Merchants' stock.
Manufacturers' stock..
School district
Dramshop
Merchants' stock
Manufacturers' stock..
Stato
Dramshop
Merchants' stock
Manufacturers' stock..
80 MANCHESTER, N. H.:
City corporation
Savings bank deposits..,
Railroad tax
Insurance tax
,
112 ATLANTIC CITY, N. J.:
City corporation—bank stock...
County—bank stock.
8
8
2,331,666
2,331,666
8,743
8,742
8.76
3.75
City corporation—bank stock..
County—bank stock
718,243
718,243
2,693
2,693
3.75
3.75
61 CAMDEN, N. J.:
City corporation—bank stock..
County—bank stock
3,962,288
14,859
14,859
3.75
3.75
BAYONNE, N .
J.:
723,688
325,255
14,618
6,570
20.20
20.20
151 EAST ORANGE, N . h:
City corporation—bank stock..
County—bank stock
835,733
835,733
3,134
3,134
3.75
3.75
625,978
938,426
11,518
17,267
18.40
18.40
75 ELIZABETH, N . J.:
City corporation—bank stock..
County—bank stock
1,762,133
1,762,133
6,608
6,603
3.75
3.75
6,370
8,630
120
162
18.80
18.80
82 HOBOKEN, N . J.:
City corporation—bank stock.
County—bank stock
3,165,600
3,165,600
11,871
11,871
3.75
3.75
619,623
529,902
13,136
11,234
21.20
21.20
20 JERSEY CITY, N. J.:
City corporation—bank stock.
County—bank stock
8,425,866
8,425,866
31,597
31,597
3.75
3.75
549,571
410,476
11,540
8,620
21.00
21.00
15 NEWABK, N . J.:
City corporation—bank stock..
County—bank stock
21,062,285
21,062,285
79,984
79,984
3.75
3.75
138,391
114,609
2,962
2,453
21.40
21.40
197 ORANGE, N . J.#:
City corporation—bank stock.
County—bank stock
762,664
762,664
2,860
3.75
3.75
1,'§99:567
35,948
45,990
23.00
23.00
1,659,120
1,659,120
6,222
6,222
3.75
3.75
13,434
3,582,442
13,434
3,582,442
« Not reported.
3.75
3.75
BEDFORD. MASS.:
City corporation—bank stock...
State—bank stock
CITY, AND PARTS OP CITY OB
CLASSES 0 7 PROPERTY.
ST. LOUIS, MO. :
BALTIMORE, MD.:
City corporation
T a b l e XXXVI-Contlnued.
18.90
1,407
74,460
13.90
'521
27)540
and mules taxed at $1 each
PASSAIC, N .
J.:
City corporation—bank stock.
County—bank stock
42 FATEBSON. N . J.:
City corporation—bank stock..,
County—bank stock
» Valuation not apportioned.
FINANCIAL STATISTICS OF CITIES.
120
Tablo XXXVI-Conttaued.
CITY, A N D PARTS OF CITY O i l
CLASSES OF PROPERTY.
156
50
150
G2
r E m n AMBOT, N.
J,:
City corporation—bank stock.
County—bonk stock
TRENTON, N. J.:
City corporation—bank stock.
County—bank stock
WEST HOBOKEN, N. J.:
3.75
3.75
City corporation
16.08
Dank stock...
Mortgage tax..
6,208,263
6,789,080
62,083
16,973
10.00
2.50
6,789,080
16,973
2.50
1,841,985
1,261,381
68Q,GM
14,066
17.63
12,614
l)452
10.00
2.50
580,604
1,452
2.50
1,330,204
9,081
AMSTERDAM, N.
Y.:
City corporation
[AUBURN. N.
Y.:
State—mortgage tax...
CITY, A N D PARTS OF CITY OR
CLASSES OF PROPERTY.
175
Buffalo, N. Y.:
City corporation
,
Bank stock...
Mortgage tax..
State—mortgage tax..
ELMIRA,
State—mortgage tax..
JAMESTOWN, N.
25
767,404
562,800
7,674
1,407
562,800
1,407
4,709,799
1,236,339
3,533,460
21,197
12,363
8,834
Bank stock....
Mortgage tax
School district—bank stock..
State—mortgage tax.
MOUNT VERNON, N .
City, corporation
10.00
2.50
3,533,460
8,834
56,391,843
20,940,043
35,451,800
298,029
15.2
209,400
88,629
10.00
2.50
81
76
State—mortgage tax...
173 NEW llocitELLE, N. Y.
City corporation
Bank stock...
Mortgage tax.,
State—mortgage tax.
.
Bank stock....
Mortgage tax..
State—mortgage tax..,
35,451,800
20,852
»5.76
16,729
5,123
10.00
2.50
2.50
City corporation—bank stock
County supervisors' fund—mortgage tax* •
7,096,824
19,069,200
70,968
47,673
10.00
2.50
State—mortgage t a x . . . .
19,069,200
47,673
2.50
15,074
13.70
6,517
8,557
8,557
10.00
2.50
59,466
14.51
35,298
24,168
10.00
2.50
9,667,172
24,168
2.50
4,961,929
3,338,965
1,622,964
29,693
25,636
4,057
15.98
7.68
2.50
230,129
3,338,965
1,622,964
7,086
4,057
2.90
2.12
2.50
10,989,216
72,132
16.56
6,021,216
4,968,000
60,212
11,920
10.00
2.50
4,968,000
11,920
2.50
12,732,300
647,500
12,084,800
6,475
30,212
10.00
2.50
12,084,800
30,212
2.50
10,099
101
0.10
1,271,480
1,271,480
14,963
2,642
11.77
2.08
375,097
375,097
4,414
779
11.77
2.08
914,660
914,660
10,764
1,900
11.77
2.08
30,851,630
30,851,630
363,062
64,100
11.77
2.08
450,325
450,325
5,042
11.20
1.98
3,739,837
3,739,837
44,010
7,770
11.77
2.08
1,000,000
1,000,000
11,197
1,976
11.20
1.98
SYRACUSE, N.
Y.:
4,074,572
651,740
3,422,832
3,422,832
Y.:
City corporation
13,196,947
3,529,775
9,667,172
City corporation
UTICA, N. Y.:
City corporation
Bank stock...
Mortgage tax.
2,626,879
1,107,435
1,519,444
15.66
11,074
3,799
10.00
2.50
1,519,444
3,799
2.50
3,346,920
1,850,734
1,496,192
15,707
14.69
11,967
3,740
6.47
2.50
149
ROANOKE, VA.:
1,850,734
1,496,192
6,540
3,740
3.53
2.50
203
KENOSHA, WIS.:
2,070,339
7,313
13.53
205
L A CROSSE, WIS.:
285,079
1,785,320
2,850
4,463
10.00
2.50
4,463
2.50
213
MADISON, WIS.:
1,785,320
State—mortgage tax.
67
,
City corporation
State—mortgage tax
8,292
13.58
13
3,344
4,948
10.00
2.50
182
1,979,088
4,948
2.50
729,284,576 [4,580,024
367,574,952 3,675,750
361,709,624 1 904,274
16.28
10.00
2.50
572,145
YONKERS, N. Y.:
Bank stock...
Mortgage tax.
2,313,507
334,419
1,979,088
City corporation—inheritance tax.
City corporation—street railway tax.
State—street railway tax
corporation—street
railway t a x .
City corporation
,
A
"■ B-streetr-•
—
State—street
railway tax.
City corporation—street railway tax.
State—street railway tax
City corporation—street railway tax.
State—street railway tax
OSHKOSH, Wis.:
City corporation—street railway tax.
State—street railway tax
RACINE W I S *
141
SUPERIOR, WIS.:
1 Average rate.
12.88
MILWAUKEE, WIS.:
138
2.50
2.50
TROY,N.Y.:
14,873
228,857,896
2.50
2.50
N E W Y O B K , N . Y.:
City corporation
7,528
5,123
Bank stock
■
Mortgage tax
.*.*
Lansingburg school district—bank stock. .1
County supervisors' fund—bank stock.
State—mortgage tax
.
2.50
10.00
2.50
2,049,128
Y.:
State—mortgage tax..
14.44
i$4.55
11,319
7,528
State—mortgage tax
ROCHESTER, N.
Bank stock...,
Mortgage tax..
2.50
$18,847
1,131,924
3,011,200
3,622,000
1,572,872
2,049,128
Bank stock...,
Mortgage tax..
37
|51,000of
assessed
value.
$4,143,124
3,011,200
State—mortgage tax..
10.00
2.50
Levies.
Aggre
gate
[tax rate
City corporation
Bank stock....
Mortgage tax.,
City corporation
Y.:
Bank stock....
Mortgage tax..
Y.:
POUGHKEEPSIE. N . Y . t
SCHENECTADY, N.
Y.:"
City corporation
City corporation
State—mortgage tax...
217
N.Y.:
City corporation
Bank stock....
Mortgage tax..
NIAGARA FALLS, N.
valuation.
Bank stock...
Mortgage tax..
BlNGIIAlfTON, N . Y.I
City corporation
Bank stock
Mortgage tax
State—mortgage tax..,
176
15,418
15,418
79,056
Y.:
City corporation
Bank stock....
Mortgage tax..
ISO
4,111,421
4,111,421
12,997,343
ALBANY, N.
State—mortgage tax..
170
$3.75
3.75
3.75
3.75
Bank stock
123
$1,840
1,840
8,253
8,253
Mortgage tax
173
$490,667
490,667
2,200,666
2,200,666
City corporation—bank stock.
County—bank stock
State—mortgage tax..
177
valuation.
Tablo XXXVI-Continued.
Aggre
gate
tax rate
ier
Levies.
|Sl,000of
ssessed
value.
City corporation—street railway tax.
State—street railway tax
City corporation—street railway tax.
State—street railway tax
DESCRIPTION OF
Tax levies.—The amounts given under the general
heading "Levy" on the lines of Table 32 for the
several divisions of the city's government represent
the total and per capita amounts levied for the main
tenance of those divisions within the territorial limits
of the city corporation, except in cases where the
district 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
GENERAL TABLES.
121
inhabitants of the cities reported. These figures fur
nish a fairly comparable measure of the tax burden
and should be considered in connection with the other
per capita figures of this report, including those given
in Tables 5, 13, and 28. The average per capita of
general property taxes levied for all purposes was
$24.21 for the 219 cities covered by the report, and
$27.55, $24.02, $22.14, $20.16, and $19.85, respec
tively, for the five groups of cities arranged according
to population. The per capita of general property
taxes levied for municipal purposes, including county
purposes for the cities of Groups I and II, was about
70 per cent greater for the group with the largest
population than for that with the smallest, and for all
groups except Group II these per capitas are larg«r
than for the preceding year.
GENERAL TABLES
(123)
GENERAL TABLES.
125
TABLE 1.—YEAR OF INCORPORATION, DATE OF MIDDLE OF FISCAL YEAR REPORTED, POPULATION, AND
AREA: 1917.
[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 44*1
POPULATION.
AKEA (ACRES), JULY 1, 1910.
Yearof
incor- Date of middle
Decennial census.
tionas of fiscal year. Estimated as
of middle of
a city.
fiscal year. Apr. 15,1910. June 1,1900.
Grand total.
Group I....
Group II..,
Group III..
Group IV..
Group V . . .
Total.
Land.
Water.
33,259,769
28,237,771
20,812,625
3,241,121.4
2,999,038.0
242,083.4
14,293,938
4,251,856
6922,013
4 312,276
3,479,686
12,296,805
3,650,450
6,784,812
3,580,325
2,925,379
9,296,024
2,771,852
4,060,674
2,536,285
2 147,790
812,719.5
492,499.2
803,672.0
558,875.3
573,355.4
785,656.1
407,148.9
751,304.4
520,544.2
534,384.4
27,063.4
85,350.3
52,367.6
38,331.1
38,971.0
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1917.
New York. N . Y . ,
Chicago, 111
Philadelphia, Fa..
St. Louis, Mo
Boston, Mass
1653
1837
1683
1822
1822
June
June
June
Oct.
July
30,1916
30,1916
30,1916
10,1910
31,1916
5,602,841
2,497,722
1709,518
760,454
757,420
4,766,883
2,185,283
1549,008
687,029
670,585
3,437,202
1,698,575
1,293,697
575,238
560,892
204,059.0
127,357.8
82,933.0
»39,344.7
30,598.0
189,662.0
123,142.6
81,345.1
39,276.8
27,084.0
14,397.0
4,215.2
1,587.9
»67.9
2,914.0
Cleveland, Ohio..
Detroit, Mich....
Baltimore, Md...
Pittsburgh, P a Los Angeles, Cal.
1836
1824
1796
1816
1851
June
Dec.
June
June
Dec.
30,1916
31,1916
30,1916
30,1916
31,1916
674,073
603,993
589,621
579,090
519,206
560,663
465,766
558,485
533,905
319,193
381,768
285,704
508,957
M51,512
102,479
33,741.5
30,498.8
„. 20,255.0
26,666.7
217,265.0
33,571.5
30,028.8
19,290.0
25,383.3
216,272.0
170.0
470.0
965.0
1,283.4
993.0
GROUP II.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
11
12
13
14
15
16
Buffalo, N . Y
Milwaukee, Wis
Cincinnati, Ohio
Newark, tf. J
New Orleans, La
17 Washington, D. C
18
19 Seattle/Wasn
20 Jersey City, N. J
21
1832
1850
1846
1819
1836
1805
Dec.
Dec.
June
June
June
June
31,1916
31,1916
30,1916
30,1916
30,1916
30,1916
472,169
467,269
436,535
410,476
408,894
371,747
423,715
416,912
373,857
363,591
347,469
339,075
352,387
342,782
235,315
325,902
246,070
287,104
26,983.0
29,760.0
16,547.7 !
45,427.2 j
14,976.0
169,323.0
24,894.0
26,632.0
16,215.8
45,089.3
14,858.0
125,440.0
2,089.0
* 3,128.0
331.9
337.9
118.0
43,883.0
1802
1867
1869
1827
1853
Dec.
June
June
May
Oct.
31,1916
30,1916
30,1916
31,1916
17,1916
366,631
363,454
348,639
305,827
300,215
331,069
301,408
237,194
267,779
248,381
278,718
202,718
SO,671
206,433
163,752
44,316.9
34,105.6
60,466.0
12,288.0
38,305.8
38,408.4
32,254.0
37,481.0
8,320.0
37,555.8
5,908.5
1,851.0
22,985.0
3,968.0
750.0
42,432.0
25,284.0
37,600.0
15,329.0
11,701.0
35,481.0
17,164.8
14,311.7
38,561.0
20,218.0
16,686.0
31,651.2
20,224.0
24,634.0 1
15,606.6 1
12,165.5
25.120.0 |
14,340.0
12,719.0
12,508.9
5,357.0 i
11,200.0
26,156.0
10,637.0
11,202.5
23,040.0
11,426.0
20,873.0
31,842.8
11.829.1 j
4,180.8 '
9,098.0
27,920.0
21,226.6
4,903.0
11,073.1
5,672.0
15,960.0
10,768.0
5,030.0
12,225.4
21,180.0
7,248.0
35,309.0
4,577.0
40,294.4
24,798.6
37,085.0
13,910.0
11,353.0
33,388.0
14,348.8
14,154.3
31,591.0
18,165.0
16,686.0
31,651.2
19,840.0
23,731.0
14,582.6
11,665.5
24,819.0
11,460.0
12,352.0
12,361.7
5,157.0
10,880.0
21,723.0
10,061.0
11,087.3 !
22,860.5
9,330.0
12,206.0
31,142.8
11,574.1
4,014.3
8,308.0
25,168.0
20,994.4
4,490.0
10,162.9
5,664.5
15,760.0
10,553.4
4,475.0
11,924.1 |
19,9S0.0
6,943.0
34,423.0
4,185.0
GROUP III.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
Portland, Oreg
Providence, R. I
St. Paul. Minn
Louisville, Ky
Columbus, Ohio
Oakland, Cal
Toledo, Ohio
Atlanta, Ga
Omaha, Nebr
TMchmmMf,Va.
Paterson, N. J
Fall River. Mass
Dayton, Onio
San Antonio, Tex
New'Bedford, Mass
Salt Lake City, Utah
Cambridge, Mass
Lowell, Mass...
Tacoma, Wash
Trenton, N . J
1 Reading, P a . .
; Youngstown, Ohio
1 Fort Worth, Tex
Camden, N.J
Albany, N.Y
Springfield, Mass
Lynn, Mass.
....
1851 ' May 31,1916
June 30,1916
1831
June 30,1916
1859
June 30,1916
1834
Mar. 31,1916
1832
June 30,1916 |
1854
Feb. 29,1916
1824
June 30,1916 1
1816
Dec. 31,1916
1854
June 30,1916
1837
Juno 30,1916
1847
Mar. 31,1916
1871
June 30,1916
1857
May 31,1916
1848
July 31,1916
1782
June 30,1916
1848
June 30,1916
1883
June 30,1916
1784
June 30,1916
1849
June 30,1916
1866
Dec. 31,1916
1851
Sept. 30,1916
1850
June 30,1916
1854
June 30,1916
1841
Oct. 31,1916
1856
Nov. 30,1916
1837
Sept. 30,1916
1836
June 5,1916
1847
1851 ! June 30,1916
June 30,1916 j
1806
Sept. 30,1916
1846
June 30,1916
1836
June 30,1916
1875
June 30,1916
1839
Aug. 31,1916
1792
Sept. 30,1916
1784
June 30,1916
1847
June 30,1916
1868
Dec. 31,1916
1872
June 30,1916
1828
June 30,1916
1686
1852 | May 31,1916
June 30,1916
1850
Sept. 30,1916
1857
June 30,1916
1853
294,385
271,708
260,800
258,959
253,726
247,232
238,277
214,878
202,504
198,117
190,558
179,773
165,470
163,081
156,855
155,624
150,323
149,685
148,995
146,811
139,477
128,924
128,366
127,224
126,382
125,658
122,365
117,917
117,399
117,057
113,309
113,245
112,770
112,384
111,990
111,383
109,811
108,385
107,079
106,233
106,003
105,715
102,425 !
102,211
100,560
207,214
233,650
213,381
218,149
224,326
214,744
223,928
181,511
150,174
168,497
154,839
132,685
124,096
145,9S6
127,628
137,249
104,402
133,605
131,105
129,867
125,600
112,571
119,295
116,577
92,104
96,614
102,054
96,652
92,777
110,364
104,839
106,294
83,743
78,800
96,815
98,915
96,071 I
79,066
73312
94,538
100,253
88,926
89,336
86,368
85,892
90,426
169,164
133,859
162,608
175,597
163,065
204,731
125,560
66,960
131,822
89,872
38,415
102,555
118,421 I
85,050
103,374
36,848
108,027
102,320
102,026
105,171
87,565
104,863
85,333
42,638
53,321 ;
70,996 j
62,442
53,531
80,865
91,886
94,969
37,714
44,633
73,307
79,850
78,961
44,885
26,688
75,935
94,151
62,059
68,513
62,139
62,559 k
1
* Does not include area of Mississippi River.
* Includes population of territory annexed since 1900.
«Does not include water area comprised in San Francisco Bay and Pacific Ocean.
2,137.6
485.4
515.0
1,419.0
348.0
2,093.0
2,816.0
157.4
6,970.0
2,053.0
384.0
903.0
1,024.0
500.0
301.0
2,880.0
367.0
147.2
200.0
320.0
4,433.0
576.0
115.2
179.5
2,096.0
8,667.0
700.0
255.0
166.5
790.0
2,752.0
232.2
413.0
910.2
7.5
200.0
214.6
555.0
301.3
1,200.0
305.0
8S6.0
392.0
FINANCIAL STATISTICS OF CITIES.
126
TABLB 1,—YEAR OF INCORPORATION, DATE OF MIDDLE OF FISCAL YEAR REPORTED, POPULATION, AND
AREA: 1917—Continued.
[For a list of tho cltios arranged alphabetically by states, with the number assigned to each, see page 19* For a text discussion of this table, see page 44.]
ABEJ. (ACEE3), JULY 1, 1010.
POPULATION.
Year of
incor- Date of middle
Decennial census.
t Ion as of fiscal year. Estimated as
of middle of
a city.
fiscal year. Apr. 15,1910. Tune 1,1900.
I
Total.
Land.
Water.
GROUP IV.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1917.
67
68
69
70
71
Yonkers,N.Y
Schenectady, N. Y . . . .
Kansas City, Kans
Oklahoma City, Okla.
Wilmington, Del.
1872
1798
1886
1891
1832
June
June
June
Deo.
Dec.
30,1916
30,1916
30,1916
31,1916
31,1916
99,838
99,519
99,437
95,205
94,817
79,803
72,826
82,331
64,205
87,411
47,931
31,682
51,418
10,037
76,508
11,840.0
5,270.1
10,533.8
11,008.0
6,515.0
11,440.0
Si141.2
9,943.8
10,948.0
4,026.0
400.0
128.9.
590.0
60.0
i 2,489.0
72
73
74
75
76
DuInth,Minn...
Akron. Ohio..,.
Norfolk, Va
Elizabeth, N. J..
Utica,N.V
1870
1836
1845
1855
1832
June
June
Dec.
Dec.
June
30,1916
30,1916
31,1916
31,1916
30,1916
94,495
90,625
90,380
87,760
87,401
78,466
69,067
67,452
73,409
74,419
43,116.8
15,232.0
5,966.6
6,230.0
10,554.0
37,715.2
14,532.0
4,771.8
6,191.0
10,404.0
5,401.6
700.0
1,194.8
39.0
150.0
77
78
79
80
81
Somerville,Mass..
Waterbury, Conn.
St. Joseph, Mo
Manchester, N. H.
Troy,N.Y.
1871
1853
1853
1846
1816
Juno
June
Oct.
June
June
30,1916
30,1916
17 1916
30,1916
30,1916
87,039
86,973
85,611
78,283
77,916
77,236
73,141
77! 403
70,063
76,813
52,969
42,728
46,624
52,130
56)383
61,643
* 51,139
102,979
56,987
•75,057
2,700.0
18,048.0
8,880.0
2i; 700.0
7,206.4
2,600.0
17; 931.0
8,480.0
20 620.0
6,630.4
100.0
67.0
400.0
1,180.0
576.0
82
83
84
85
86
Hoboken,N.J....
Wilfces-Barre, Fa..
Fort Wayne, Ind..
Jacksonville, Fla..
Evansville,Ind...
1855
1871
1839
1822
1847
Oct.
July
June
June
June
31,1916
2,1916
30,1916
30,1916
30,1916
77,584
76,780
76;183
76,101
76,078
70,324
67,105
63,933
57,699
69,647
59,364
51,721
45,115
28,429
69,007
1,220.0
3,433.5
7,233.0
8,700.0
5,689.0
830.0
3,233.5
7,112.0
6,060.0
5,577.0
390.0
200.0
121.0
2,640.0
112.0
87
88
89
90
91
Erie, Pa
East St. Louis, 111...
Passaic, N . J
Harrisburg, Pa
Peoria, III
1851
1865
1873
1860
1845
July
June
Dec.
June
June
3,1916
30,1916
31,1916
30,1916
30,1916
75,206
74,708
73,111
72,015
71,458
66,525
58,547
54,773
64,186
66,950
52,733
29,655
27,777
50,167
56j100
4,919.6
7,850.0
2,087.7
5,577.4
6,027.5
4,739.6
7,828.0
2,001.7
3,485.5
6,027.5
180.0
22.0
86.0
2,091.9
92
93
94
95
96
1871
1869
1865
1789
188?
Juno
Oct.
June
June
June
30,1916
31,1916
30,1910
30,1916
30,1916
70,722
70,663
68,946
68,805
68,529
52,450
55,545
53,684
65,064
55,482
24,671
32,722
35,999
54,244
35,936
12,852.0
3,770.0
9,318.5
4,720.0
3,197.3
12,592.0
2,680.0
9,117.9
4,473.0
2,997.3
260.0
1,090.0
200.6
247.0
200.0
97
93
99
100
101
Wichita, Kans
Bayonne,N.J
,
South Bend, Ind....,
Savannah, Ga
,
Johnstown, Pa
,
Brockton, Mass
Sacramento, CaL....,
El Paso, Tex
Terre Haute, Ind....
Holyoke, Mass
1881
1863
1873
1833
1873
May 31,1916
June 30,1916
Sept. 30,1916
June 30,1916
May 31,1916
67,307
66,895
66,095
66^083
65,185
56,878
44,696
39,279
58,157
57,730
40,063
29,282
15,906
45; 712
13,798.4
8,909.0
5,836.8
5,528.0
14,585.0
90.0
135.0
112.5
460.0
1,162.0
102
103
104
105
106
Portland, Me
Allentown.Pa
Springfield, 111
Canton, Ohio.
Charleston, S. C
1832
1867
1840
1854
1783
June
June
Aug.
June
June
30,1916
30,1916
31,1916
30,1916
30,1916
63,867
63,505
61,370
60,852
60,734
58,571
51,913
51,678
50,217
50,145
35,416
34,159
30,667
55,807
14,825.1
3,815.0
5,532.5
5,964.0
3,744.0
13,708.4
8,774.0
5,724.3
5,068.0
13,423.0
13,790.7
3,705.0
5,532.5
5,929.0
2,873.6
107
108
109
110
111
Chattanooga, Tenn..
Pawtuckot.R.1....
Berkeley, Cal
AItoona,Pa
,
Mobile, Ala.
1851
1886
1878
1868
1814
Mar.
June
Dec.
June
Mar.
31,1916
30,1916
31,1916
30,1916
31,1916
59,700
59,411
59,040
58,659
57,976
44,604
51,622
40,434
52,127
51,521
30,154
39,231
13,214
38,973
38,469
4,396.8
5,725.0
10,720.0
2,313.6
11,475.2
4,196.3
5,498.0
5,280.0
2,309.0
8,915.2
200.0
227.0
5,440.0
4.6
2,560.0
112
113
114
115
116
Atlantic City, N . J .
Sioux City, Iowa...
Little Rock, Ark...
Covington, Ky
Saginaw, Mich
1854
1857
1831
1834
June 30,1916
Sept. 30,1916
June 30,1916
June 30,1916Dec. 31,1916
57,660
67,451
57,343
57,144
56,055
46,150
47,828
45,941
53,270
50,510
27,838
33,111
2,919.0
23,645.0
10,560.0
3,593.0
8,935.0
2,805.0
28,020.0
10 180.0
3,590.0
8,750.0
114.0
625.0
380.0
3.0
185.0
117
118
119
120
Flint, Mich
Rockford.111
Tampa, Fla
Pueblo, Colo..
1855
1852
1887
1873
Aug.
June
Nov.
June
31,1916
30,1916
30,1916
30,1916
55,208
55,185
64,871
54,462
38,550
45,401
37,782
44,395
$2S;i57
13,103
- 051
7,930.0
6,233.0
7,6S0.0
7,755.0
6,041.0
5,760.0
7,213.6
175.0
192.0
1,920.0
90.0
121
122
123
124
New Britain, Conn..
San Diego, Cal
Binghamton,N.Y..
York, Pa
1871
1850
1867
1887
Sept. 30,1916
June 30,1916
June 30,1916
June 30,1916
54,192
54 103
53,073
61,656
43,916
39,578
48,443
44,750
25,998
17,700
39,647
33,708
8,320.0
50,458.1
6,400.0
2,250.0
8,290.0
50,458.1
5,913.6
2,220.0
486.4
30.0
125
126
127
128
Springfield, Ohio..
Maiden, Mass
Lancaster, Pa
1882
1818
1798
June
June
Nov.
June
51,550
5i;i55
51,096
50,245
46,921
44,404
47,227
41,040
38,253
33,664
4i; 459
39,441
7,156.0
3,072.0
2,660.0
6,196.0
7,039.0
3,060.0
2,630.0
6,012.0
117.0
12.0
30.0
184.0
5,376.0
5,627.0
6,632.0
5,250.0
22,000.0
5,285.0
5,625.0
5,312.0
5,100.0
20,500.0
90.1
2.0
320.0
150.0
1,500.0
Augusta, Ga
30,1916
30,1916
30,1916
30,1916
42', 938
42,345
1,034.4
110.0
35.0
870.4
30.0
GROUP V.-CIT1ES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917.
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
Kalamazoo, Mich...
1884
Davenport, Iowa....
1851
Topeka, Kans
,
1857
Salem. Mass
,
1836
Haverhill, Mass
1870
Pasadena, Cal
,
1886
Bay City, Mich
,
1865
McKeesport, Pa
,
1891
Huntington, W.Ya..
1872
Racine, Wis
1848
Lincoln, Nebr.
1871
Chelsea, Mass
1857
Superior, Wis
1889
Macon, Ga
1832
Muskogee, Okla
1898
1 Includes 1,460 acres of marsh land.
* Includes population of territory annexed since 1900.
Sept. 30,1916
Sept. 30,1916
June 30,1916
June 30,1916
June 30,1916
Deo. 31,1916
Dec. 31,1916
June 30,1916
Dec. 31,1916
June 30,1916
Feb. 29,1916
June 30,1916
Mar. 31,1916
June 30,1916
Deo. 31,1916
49,266
49,013
48,728
48,562
48,477
48,277
48,166
47,521
46,657
46,486
46,386
•46,192
45,991
45,757
45,695
??'«?
43)684 I
43,697
44,115
8»8!
24,404
35,254
35)956
37; 175
9 117
'
II
M60.8 II
8,460.8
45,166
»40,747
7,072.0
O^IO-S
&!K
5J' 227
2:240.0
2 236.8
923
S'iK
il'
7,920.0
7;892.0
38,002
29,102
3,840.0
.S^SO-O
169
&?£
J?'
5,497.0
5,497.0
32,452
34,072
1440.0
1260.0
$&£
£'2£
27,'000.0
23 400.0
40,665
23,272
5 920.0
5 865.0
25,278 I
4,254 ||
5^446.91|
^446.0
»Estimate based on Federal census of 1910 and state census (population 43,426) of 1915.
755.2
3.2
28.0
90.0
180.0
3,600.0
55.0
GENERAL TABLES.
127
TABLE 1.—YEAB OF INCORPORATION, DATE OP MIDDLE OF FISCAL YEAR REPORTED, POPULATION, AND
AREA: 1917—Continued.
[For a list 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 44.)
ABEA (ACRES), JULY 1, 1810.
POPULATION.
CITY.
a
*
Year of
incor Dateofmiddlo■
Decennial census.
pora
tion as of fiscal year. Estimated as
of middle of
a city.
fiscal year. Apr. 15,1910. June 1,1900.
Total.
Land.
Water.
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917-Continued.
Woonsocket,R. I .
Newton, Mass.....
Montgomery, Ala.
Butte, Mont
WheeUngiW.Va.,
1888
1873
1837
1879
1836
June
June
Dec.
Oct.
Doc.
30,1916
30,1916
31,1916
31,1916
31,1916
44,360
43,715
43,662
43,636
43,516
38,125
39,806
38,136
39,165
41,641
28,204
33,587
30,346
30,470
38,878
5,632.0
11,406.0
4,371.2
3,319.0
2,050.0
5,532.0
11,106.0
4,371.2
3,319.0
1,345.0
100.0
300.0
1884
1888
1899
1858
1839
June
June
June
Oct.
Aug.
30,1916
30,1916
30,1916
31 1916
31,1916
43,284
43 139
42,458
42,232
41,994
34,874
35 403
34,371
31,229
36,981
21,495
23,094
21,506
16,485
37,769
4,883.2
546.0
2,516.0
6,400.0
4,989.3
4,815.3
546.0
2,516.0
5,130.0
4,989.3
67.9
Fitchburg, Mass.
Chester, Pa
Perth Amboy, N . J .
NewCastle,Pa
Lexington,Ky
1872
1866
1871
1869
1832
May
June
June
June
June
31,1916
30,1916
30,1916
30,1916
30,1916
41,7281
41,396
41,185
41,133
41,097
37,826
38,537
32,121
36,280
35,099
31,531
33,988
17,699
28 339
26,369
18,163.0
3,000.0
3,997.0
6,915.0
3,210.0
17,903.0
2,985.0
2,958.0
5,815.0
3,210.0
f _jld,Mo..,
Iton.Ohio...
Charlotte, N . C . ,
Decatur, 111
,
Dubuqua,Iowa..,
1855
1854
1816
1856
1840
Dec.
June
Oct.
Oct.
Aug.
31,1916
30,1916
31,1916
31,1916
31,1916
40,755
40,496
40,135
39,966
39,910
35,201
35,279
34,014
31,140
38,494
23,267
23,914
18,091
20,754
36,297
Portsmouth, Va..,
Everett, Mass....,
San Jose. Cal
Pittsfield,Mass..
Knoxvllle,Teiin.
1858
1892
1850
1891
1815
June
June
May
June
Mar.
30,1916
30,1916
31,1916
30,1916
31,1916
39,651
39,233
38,826
38,629
38,582
33,190
33,484
28,946
32,121
36,346
17,427
24,336
21,500
21,766
32,637
1864
1852
1899
1848
June
June
June
June
Dec.
30,1916
30,1916
30,1916
30,1916
31,1916
38,136
38,120
38,010
37,759
37,604
32,642
37,176
34,670
28,867
34,668
1850
1892
1892
1885
1894
Sept.
June
Oct.
June
June
30,1916
30,1916
31,1916
30,1916
30,1916
37,489
37,353
37,336
37,103
36,964
Quinc ,111..
,
JainesEo'wn, N. Y .
Taunton. Mass..,
Oshkosh, Wis...,
Waterloo, Iowa..
1886
1864
1853
1868
Oct. 31,1916
Aug. 31,1916
May 31,1916
Mar. 31,1916
Sept. 30,1916
Fresno. Cal
,
Everett, Wash..,
Lima, Ohio
Jackson, Mich...,
Stockton, Cal...,
18S5
1893
1871
1843
1850
Dec.
June
June
June
June
Shreveport, La..
Austin, Tex......
Columbia, S. C .
Boise, Idaho
Aurora, 111
,
1839
1805
1866
1857
June
June
June
Oct.
June
WilliL
;,Pa.
Waco,
Joplin,Mo
Orange, N . J
Lynchburg, Va
it Hoboken, N
N,. J .
t Orange, N. J.
sing, Mich....
reston,Tex
5,039.1
3,460.0
8,192.0
4,289.2
8,320.0 j
705.0
270.0
200.0
15.0
1,039.0
100.0
5,037.1
3,320.0
8,167.0
4,282.6
7,360.0
6.6
960.0
1,680.0
2,311.0
5,549.6
22,900.0
2,551.0
1,545.0
2,076.0
5,399.6
21,925.0
2,541.0
135.0
235.0
150.0
975.0
10.0
23,899
35,672
29,353
14,720
30,345
18,000.0
4,747.0
2,520.0
6,495.0
5,440.0
10,736.0
4.546.0
2,430.0
6,400.0
6,390.0
7,264.0
201.0
90.0
95.0
50.0
32,811
30,445
30,919
31,267
25,656
19,457
21,228
20,929
16,028
8,397.0
6,970.0
2,694.4
3,750.4
6,235.0
7,909.0
6,900.0
2,644.4
3,484.3
6,115.0
1,070.0
50.0
266.1
120.0
36,809
36,722
36,256
35,944
35,916
36,587
31,297
34,259
33,062
26,693
36,252
22,892
31,036
28,284
12,580
5,225.6
5,455.6
31,264.0
5,446.4
8,687.0
3,799.6
5,396.6
28,320.0
5,036.8
8,287.0
1,426.0
59.0
2,944.0
409.6
400.0
31,1916
30,1916
30,1916
30,1916
30,1916
35,636
35,486
35,384
35,363
35,358
24,892
24,814
30,508
31,433
23,253
12,470
7,838
21,723
25,180
17,506
3,913.0
6,400.0
4,972.0
6,760.0
5,212.0
3,913.0
4,480.0
4,937.0
5,653.0
5,141.0
1,920.0
35.0
107.0
71.0
30,1916
30,1916
30,1916
31,1916
30,1916
35,230
34,814
34,611
34,547
34,204
28,015
29,860
26,319
17,358
29,807
16,013
22,258
21,108
6,957
24,147
7,020.0
10,561.1
3,981.0
3,040.2
4,420.0
6,720.0
8,282.1
3,831.0
3,030.9
4,245.0
300.0
2,279.0
1866
1856
1873
1872
1805
June 30,1916
Sept. 30,1916
Dec. 31,1916
June 30,1916
July 31,1916
33,809
33,542
33,308
33,080
32,966
31,860
26,425
32,073
29,630
29,494
28,757
20,686
26,023
24,141
18,891
5,011.2
6,650.0
9,068.0
1,400.0
3,059.2
4,537.6
6,440.0
9,068.0
1,400.0
2,924.8
473.6
210.0
Bellingham, Wash
Colorado Swings, Colo.
Brookline/Mass
Danville, III
Kenosha, Wis
1903
1878
1705
1867
1850
June
June
June
Oct.
Oct.
30,1918
30,1916
30,1916
31,1916
31,1916
32,985
32,971
32,730
32,497
31,995
24,298
29,078
27,792
27,871
21,371
11,062
21,085
19,935
16,354
11,606
13,287.0
6,305.8
4,363.0
6,400.0
2,740.0
11,996.0
5,305.8
4,327.0
6,000.0
2,720.0
1,291.0
Nev
LaC
t
Council Bluffs, Iowa.
Tulsa, Okla.
1850
1856
1853
1903
June 30,1916
June 30,1916
Sept. 30,1916
Dec. 31,1916
31,927
31,677
31,572
31,541
30,309
30,417
29,292
18,182
28,301
28,895
25,802
1)390
891.0
6,640.1.
12,544.0
2,914.9
771.0
6,089.5
11,532.8
2,848.5
120.0
550.6
1,011.2
66.4
Winston-Salem, N. C.
Oeden.Utah
Norrisfown, Pa
Stamford, Conn
1913
1861
1812
1893
Oct.
June
June
July
31,1916
30,1916
30,1916
9,1916
31,509
31 404
31,401
30,907
22,700
25,580
27,875
25,138
13,650
16,313
22,265
15,097
3,307.7
10,646.5
2,265.0
4,480.0
3,295.0
10,646.5
2,265.0
4,480.0
12.7
Zanesvillo, Ohio
Madison, Wis
Waitham, Mass
Easton, Pa
1814
1853
1884
1887
June
June
July
July
30,1916
30,1916
31,1916
3,1916
30,863
30,699
30,607
30,533
28,026
25 531
27,834
19,164
23,481
25,238
4,239.0
3,928.0
8,678.0
2,335.0
4,047.0
3,926.8
7,950.0
2) 190.0
192.0
1.2
728.0
145.0
Charleston, W. Va.
Poughkeepsle, N. Y .
Newport,
*». *I .
rport, R.
Wilmington, N. a .
1818
1854
1784
1866
Dec.
June
June
Nov.
31,1916
30,1916
28,1916
30,1916
30,500
30,390
30,105
30,104
22,996
27,936
27,149
25,748
11,099
24 029
22,441
20,976
3,820.0
2,029.0
4,185.0
4,150.0
3,520.0
1,782.0
3,958.0
3,534.0
300.0
247.0
227.0
616.0
Quincy.Mass....,
ElmiraJN.Y....
Joliet.Ill..
whellec N.
Auburn,, N . y . . . .
Cedar Rapids, Iowa...
Niagara Falls, N . Y . . .
Mount Vernon. N. Y..
Amsterdam. N. Y . . . . .
Lorain, Ohio
2.0
140.0
25.0
150.0
9.3
175.0
134.4
36.0
400.0
20.0
FINANCIAL STATISTICS OF CITIES.
128
TABLE 2.—SPECIFIED OITY OFFICIALS—NUMBER, TERMS OF OFFICE (IN YEARS),
{For a text disenssion ot this table, see page 45. Appointed officials are indicated
ALDERMEN A N D COXJNCILMEN.
Members ot single chamber or upper house.
ii
i
Members of lower house.
CITY.
Num Term
of
ber. office.
Term
Salary. Num
of
ber. office.
Method of election.
Method of
election.
Salary.
Num Term
of
ber. office.
Salary.
Term
of
office.
Salary.
2
85,000
ALABAMA.
33
111 Mobile?.
146
35
12
3
»84,000
5,000
3,000
ARKANSAS.
114
18
2
8480
8
9
4
2
300
2,400
CALIFORNIA.
109
184
10
30
134
98
122
12
166
188
-
is
4
9
2
2,400
U,800
5
•4
i
5
6
4
4
5
«4
»3,600
3,000
3,600
* 2,000
7
5
6
4
300
1*2,400
5
4
"2,000
3
4
2,400
2 |
i
1,500
4,500
4
6,000
4
6,666
COLORADO.
200
21
120
»»1,200
CONNECTICUT.
24
20
30
21
9
15
48
57
121
39
211
78
2
2
2
2 15 by wards,6 at large...
2
2 8 by wards, 1 at large....
150
2
3,000
3,500
1200
3,500
1,200
4,000
»500
2
2,000
I
(*)
DELAWARE.
71
2
2
2
2
2
13
Wflnifngton.......
2 12 by wards, 1 at large...
DISTRICT OF COLT71IBIA.
17
3
3
5,000
FLORIDA.
85
119
22
11
Tampa....
2
4 10 by wards, 1 at large...
2
JO io
480
4
3,000
3,000
GEORGIA.
32
128 Augusta
142 M a c o n . . .
95
10
18
12
12
193
2
"300
150
300
»10
20
2
2
Bywards... a $300
IIIIIII IIIIIII ........••
2
4
4,000
3,000
3,000
6,000 !
IDAHO.
192
202
162
88
171
91
179
118
104
3
3
2 Bywards
4 Bywards
6
AUTOI&
ILLINOIS.
.»#•*.«..».•.„'
Chicago
j
Danville
Decatur..
East St. Louis
JOwe••••■«•••.«...»•.»•••...„
£eoria
Quincy
Rockford..
Springfield
14
70
14
2 Bywards
2 Bywards
2 Bywards
ii"
ii"
2 Bywards
14
16
»1,200
2
K>3
3,000
»8
•"•«••««»«".«■»••••»..••»»
2*
2 Bywards
Bywards
<») Bywards
•4
1
»s"
IIIIII."
»"i6"
»3
*5
IIIIIIIIl
i" ""*»"3,"65o"
6"
4*
b'\
4* ""«3,"506"
"»3,"666"
*•••••■••■•••»
iii'n
•••••■■•••••■•••■•••■•■»»•
5*
4
2
2
1,200
18,000
2^500
"""ijooo"
2* """3,"500|
2,000
2
2,000 1
2
INDIANA.
86
84
23
94
100
EvansTillo
Fort Wayne
Indianapolis
South Bend
Terre Haute
IOWA.
174
206
Cedar Rapids
65
163
113
183
Des Moines
Dubuque
Siouxllty
Waterloo
69
131
92
Kansas City
|
10
10
4
4
4
4
4
7 by wards, 3 at largo.. J
10 by wards, 5 at large..
Bywords.,
7 by wards, 3 at large.. J
7 by wards, 3 at large.. J
200
200
600
200
200
8
2
6 by wards, 2 at large.„.
300
7|
......
6*1
j.
.
IIIIIII IIIIII: IIIIIIIIIIIIII IIIIIIII
5 b y wards,' *2at"largeV." I
366"
4 "by wards,' 2aUargo".".# I
250"
IIIIIII
.......{
:niinir.iin IIIIIIII
5
2
5*
2"
i"
"2,500 I
"I»3,"666"
5" ""*3,"666|
""2*
KANSAS.
Wichita
4
4
4
4
4
4,000
3,000
7 500
3,000
3,000
1
130
Tqpeka
10
15!
•••*......I
I.I.IIIIL
|I
......I
illllllj
iiiiiiiiiini;
2
........
5>
(See footnotes on pages 134 and 135.)
»3.000
2 <• 1,800
2 * * 1,800 1
2
2
1,800
1,500
a" """i'iool
a" ""2,"666"
GENERAL TABLES.
129
METHOD OF ELECTION (BY WARDS OB AT LARGE), AND ANNUAL SALARIES: 1917.
by "a" in the column headed "Term of office"; all others are elected.]
CUT CLEBK.
Term
of
office.
Salary.
$2,100
2,400
8
COMPTROLLER.
Term
of
office.
a(«)
Salary.
AUDITOR.
Term
of
office.
Salary.
TREASURER O B
CHAMBERLAIN.
Term
of
office.
93,600
$1,600
a(»)
:8
Salary.
$2,100
2,400
COLLECTOR O f
REVENUE.
Term
of
office.
Salary.
Num
ber.
$2,500
•8
Term
of
office.
a (i)
Salary.
$2,034
crrr ATTOBNET
OB SOLICITOR*
crrr ENGINEER.
Term
of
office.
Term
of
office.
$3,600
2,100
1,800
il
3,600
a""2
i&
®.
:8,
2,400
a
1,600
1,080
(»)
2,000
2,500
1,800
4
4
4
2,100
3,000
4,000
3,000
1,000
3,000
2,000
2,100
2,000
a
2,400
4
3,000
2,100
«(«).
1,600
a
2
1,800
1,850
1,200
3,000
2,000
2,000
1,000
2,400
2,100
2,300
(»)
<*)
4,800
«<*)
a8 i8
8,
w
PIS
<»)
(»)
2,100
W
()
<">
<»)
<»)
a
a
a
a
a
4
4
4
4
4
1,400
(»>
1,500
1,200
2,000
1400
1,500
2,000
1,800
1,200
2500
1800
1600
1,500
75
1,800
1,350
1500
1,200
1,200
1200
8
a
a
i
2,400
1500
4000
5000
2)700
3000
6000
5,000
l'500
3)600
3,000
2)400
5)000
4,500
2 2S0
3,600
3,600
15,000
1,800
3,000
a <*>
a
a
a
a
a
a
a
a
(*)
(»)
(*)
(')
109
184
10
30
134
98
122
12
166
188
2,100 200
4)000 24
2,000 120
3,060
5000
3,000
0(»)
a
3,000
2,500
« (»)
4,000
a
3
<3, 000
a
6
4,000
<*>,
2,000
1,800
2,500
«1,600
2.000
l
400
2
3,000
2
$100
«(">
(* )
» 3,000
a (•)
5,000
1)800
3,000
2000
2,100
»750
3,600
2,000
2,400
3,000
a
a
(»)
(*)
1,000
1,500
1,500
a
1,800
900
10,000
900
2,100
2,000
1,400
2)000
l)000
1,000
2,000
71
17
4,500
3,000
2,400
a (•)
(See footnotes on pages 134 and 135.)
40944°—18
2,100 114
4,000 48
5,000 57
3,500 121
5,000 39
3,500 211
5,000 78
4
3
3
5
•3,000
• 2,000
* 8,500
« 2,000
•3,000
1,800
1,200
$3,600 33
3,000 111
2,202 146
il
a
2
a <»)
a
1
a(») M
a
4
4 a
3
1 a
5 a
1,500
1.0
2,500
2,000
4,000
2,500
2,000
it
3,000
5000
2)400
3,500
1800
3)000
2,500
4,000
2,200
4.000
(ji)
2,500
1,032
300
10,000
500
25
« 3,000
600
4
2
1
s<8
2
2
2
2
2,000
1,800
1,500
1,800
<»>
3,000
1,800
3,500
10,000
1,500
l)500
2000
1400
2000
1)400
3,000
• (•)
a
:8
(*)
1,800
1,800
3,600
<»)
a(«)
1,500
4,000
800
1,000
1,200
750
a(«)
2,100
2,700
8
1,800
4,000
861
2,100
y»
2,000
a(«)
2
8
a (i)
8
8
1,000
3,000
1,620
240
3,000
4,000
4,500
a(»)
2,000
a
2.100
•8. 8
1,800
4,600
a(»)
(")
oh-
Salary.
2,100
2,300
1,800
1,500
3,000
3 600
2,100
2,700
1,800
4,000
2,000
Salary.
a
4
5,000
3,600 119
4,000 32
3 600 128
2,100 142
4,800 95
« (»)
1,620 192
a
1
a
a
a
2
1
2
a
a
a
a
2
2
1
4
1,800 193
8)000 2
1,800 202 '
1,800 162
2,500 88
171
2,000 91
l)705 179
2,250 118
l)500 104
2,000
2,500
5,000
2,000
2,000
2,000
2,500 84
3,500 23
2,500 94
3,000 100
2,500
1 500
2)400
4)000
1800
2,000
1,800
2,000
1 800
1,800
2,100
2000
2,000
2,500
3,000
2,400
2,000
a
a
a
2
2
.2
174
206
1130
65
163
113
183
2,500 69
2,400 131
3,000 92
FINANCIAL STATISTICS OF CITIES.
130
T A M E 2.—SPECIFIED
CITY OFFICIALS—NTJMBER, TERMS OF OFFICE (IN
YEARS,)
[For a text discussion oJ this table, see page 45. Appointed officials are Indicated
ALDERMEN A N D COUNCILMEN.
UAIVW,
1
I
I
I
Members of lower house.
Members of single chamber or upper house.
CITY.
I
1 N u m Term
of
ber. office.
i?
o
Term
Salary. I Num- of
1 ber. office.
Method of election.
Term
Salary. N u m
Salary.
of
ber. 1 office.
Method of
election.
Term
of
office.
Salary.
KENTUCKY.
115
158
2S
204
2
12
(»)"
24
2
By wards...
tt
<)
5
5
412
4
"$3,000
"3,000
5
412
«3,666
5
4
4
«6,000
1*2,000
4
$5,665
LOUISIANA-
16
189
MAINE.
102
9
1
9
4
7
1
27
1
By wards...
1
2,000
8 by wards, 1 at large... »»$1,000
24
4
B y w a r d s . . . $1,000
4
6,000
1,500
<»)
2i
i
By wards...
1
10,000 '
2,500
MARYLAND.
8
t
MASSACHUSETTS.
5
97
201
52
140
165
44
154
133
101
66
53
64
125
49
145
167
169
132
77
63
is
2
7
27
6
2
21
m
11 by 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 at l a r g e . . .
500
500
200
200
1
9
11
21
8
181
214
35
(M)
k
7 b y wards, 14 at large... .
6 b y wards, 5 a t l a r g o . . .
14 b y wards, 7 at l a r g e . .
18
42
12
24
16
100
1
1
i
i
jS
24
14
18
14 b y wards, 7 at l a r g o . . . .
10 b y wards, 1 a t l a r g e . .
MICHIGAN.
135
7
117
43
187
129
152
116
I
2
2
21
11
|
i
is
21
l
2
2
2
2
1 * 1,500
5
2
«oi,800
5
5
5
2
2
2
»2,500
»2,500
»3,000
By wards...
i
1
By wards...
By wards...
8
2
By wards...
(»)
2
500
8
i
5
1
18
W
7 b y wards, 14 a t i a r g e . . . .
7
21
(81)
30
2
16 b y wards,
2 a t large.
(»)
By wards...
(»)
1
3,500
1,500
1,200
3,000
2,000
i
2,666
i
2,666
5,000
2,500
1,000
2,500
3,000
2,500
4,000
1
2
1
1
2
1
2
2
1,200
1,800
4,000
1
1
2
2
1,200
100
350
5
2
2
2
1
1
2
4
300
400
5
1
2
•1566
i
1,000
5,000
100
2,000
2
500
2,000
2
6,666
2
2
4
5,666
3,600
10,000
2
.4,000
2
3,000
"2,500
MINNESOTA.
72
18
27
Duluth
Minneapolis
26"
4"
................a...*...*.
St* * a u i . . » . . « . . . » » • • • • • . . . . .
i.'eoo"
ww. ".WW wwwww W W "
4,000
5
4
7*
2"
"H'sool
5
4
U,800
MISSOURI.
196
21
79
4
159
S t . Louis
Springfield
6
29
4! Atiarge
4 Atiarge
16
2
»5
300
u 1,800
16
2
By wards...
»5|
5*
MONTANA.
147
!
M
m" " M ; § 5 6 "
360
NEBRASKA.
139 L i n c o l n . . . . . . . . . . . . . . . * . . . . . ]
34 1 Omaha
N E W HAMPSHIRE.
13
N E W JERSEY.
Atlantic City
Bayonne
Camden
E a s t Orange
Elizabeth
Hoboken.
Jersey City
Newark
Orange
Passaic
Paterson
Perth A m b o y
Trenton
West Hoboken
"»-""-
6
7
2
3
«2,000
*4,500
1
80 1
112
93
61
151
75
82
20
15
197
89
42
156
56
150
ww: ....... •••;-;;•
2
200
1
1
.
1
1.
.
L
1.
1
1.
""*26"
10
12
......
B y wards
2 B y wards
2 1 B y wards
. . . . . . . . . . . . . . . . . . . * . . . . . j
32 T
iiT
7
By w"ids*W ..WW"." W *
.......
By wVrds.WWWWW'
6 by wards, 1 at large... J
*""*2j"By wards
|
2
www
SOO"
500
WWW
(»)
50o1
ww:
40o1
5
5
5001
"3,000
«2,000
b'\
il " » 3*666"
5
4
5*
5
il """l.'soo"
« 2,000
5|
il " »3,"666"
"300
(See footnotes on pages 134 and 135.)
4
4
«5,000
4
3" ""4*566"
2,500
2
2,000 1
2
21"*i6*666"
2*
2
2"
2,"6t5o*
1,2001
GENERAL TABLES.
131
METHOD OF ELECTION (BY W A B D S OR AT LARGE), A N D A N N U A L SALARIES: 1917—Continued,
by "a 9 1 in the column headed " Term of office"; all others are elected.]
CRT CLERK.1
COMPTROLLER.
TREASURER OB
CHAMBERLAIN.
AUDITOR.
CITY ATTORNEY
OB SOLICITOR.
COLLECTOR 0 7
REVENUE.
CITY ENGINEER.
\
Term
of
a<»)
a
2
Term
of
office.
Salary.
12,000
2,000
a(»)
Salary.
$1,200
3,500
1,200
Salary.
Term
of
office.
Salary.
a(»)
a
2
4
a
2
11,200
2,000
2,750
1,800
a(»)
a
2
4
a
2
82,000
1,200
3,500
1200
8
2,000
3,500
l|800
a
4
1,95
s
1,600
a
1
2,500
(•)
a
4
3,500
a
a
4
3
1
1
1
1
2
3
1
1
1,500
1,600
1,200
2,200
3,000
a (a)
a
1
a
1
a
1
1
a
1
a (*)
a
1
2
5,000
2,500
4,000
3 000
2,600
1,700
2,600
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
1,500
1,750
3,000
a
a
a
3
1
3
2,200
2,200
3,700
2
2
1
3,500
4,000
4,000
2,250
1,800
1,200
2,500
...4,000
a
a
a
a
a
a
a
3
3
1
3
3
3
2
3
3
3
3
3
3
3
3
3
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
3,000
2,300
1,600
1,600
1,900
3,000
3,000
3
1
3
2,000
1,500
2,700
2
1
4,000
3,000
2,250
1,800
1,500
1,800
\\\
a
:8
0(W)
2
6,000
2,200
2,400
2,500
1,200
1,700
3,000
1,500
1,800
2,500
1,800
2,250
2,000
2,000
3,000
5,000
2,500
18
2,000
4,000
3,000
4,000
2,400
8,000
1,800
4,000
1,600
2,000
a
3
1
a
a
3
3
a . 1
2,000
ft
1,500
1,500
1,800
2,100
4,000
5,000
1,500
«(»)
2,500
3,200
a<«)
a
a
a
a
a(t)
s
4
1
3
2
3
4
3
2
2
3
3
a
aa m
M.
a(»)
a
2
2,100
1,800
3,000
2,400
a(M)
1,500
a
2,400
2
a
8. 8
a
3
5,000
3,000
1,800
1,800
900
(«)
<"LJ
4,000
2
a
2,500
4,000
W
(«)
a
a
2
2,800
(u)
a
a
1
3
2
3
(■Q
a
2
5,000
a
3
a
3
a
2
a
3
a
3
o(<)
a
2
Salary*
o(»)
a
2
a
4
a
2
11,200
1,200
3,500
800
C«)
Term
of
office.
a(»)
a
2
a
4
a
2
(•>
1,300
2,500
2,000
3,000
4,500
i
a f •>
aM
a (»)
a(*<)
a (»)
1,500
1 800
2,500
«800
«850
1,700
«1,250
«900
M 1,500
«1,300
2,250
2,000
•1800
« 2,000
»2,000
1.500
«700
1,000
«800
2,400
«900
«800
2,300
a 3
a(»)
<»)
(•>.
a<
a
3
a (*)
a(»)
a
1
Ml,
a
a
a(i)
1
1
i
a
a(»)
a
a
a
a
a
1
1
2
2
1
1
3,500
1,500
1 200
2,500
1,250
1,000
1,200
1,300
2,500
3,000
1,500
3,000
3,200
1,000
1.400
*250
2,100
3,500
a
a
2
4
1,800
2,000
1,800
1,300
2,000
:8,
a
1
a
1
a(»)
a
1
a
1
a(») ,
a
-1
a
5
1,000
1,350
3,800
1,500
7,500
1,800
3,600
1,800
2,000
1,800
1,800
»1,500
5,000
3,000
2,100
5,000
Term
of
office.
9,000
1,000
a
2
a(«) €
a
1
5(3
SB
2
4,000. a
2
6,000 a
5,000 a(i»)
4,000
04,200
2,400
5,000
a
a
a
a
a(»)
4
2
2
4
2,100
5,000
3,600
8,000
2,000
a
a
a
a
a <*)
4
2
2
4
3,000
3,000
»
2,000
2,000
2,500
3,000
3,400
2,500
12,700
1,550
5,000
1,800
6,000
2,400
<")
< tt >™
Salary.
m
(«)
a
(«)
2
:,500
Term
of
office.
2,100
5,000
(») J
2
2
4
Num
ber.
(•)
2
2
(«)
(•)
2,000
3,000
2
2
a
3,000
2,400
2,400
3,000
2,800
2,500
2,500
5,000
2,000
2,400
1,500
780
2,000
2,000
a
a
a
a
(*)
2,500
a
a
a
a
a
a(t)
a
Term
of I Salary.
Term
of
office.
a
a
4
1
2,500
1,800
3,000
3
1
5
5
12
5
4,500 a
3
3
2,000
4
2
.%
1>500 a
5
3
2,000
1.800 a
3
3
3,000
720 a
3
2,000
2,000 |
3
3
2,000
1,300 I
(See footnotes on pages 134 and 135.)
a
a
a
a
3
1
5
3
•tf
a
a
a
a
a
a(»)
a
5
3
2
5
3
2
1,200
2,000
3,600
2,000
1,200
1,800
1,800
1,500
1,300
M500
1,200
6,000
2,500
4,500
3,000
2,000
3,500
6,500
"6,000
1,800
1,750
» 2,000
1,200
'•1,200
900
(•) <">
3.500
700
»1,200
1,650
500
1,500
»900
a (i)
a(»)
a(»)
:8
a
0
3
2
« («)
a
3
FINANCIAL STATISTICS OF CITIES.
132
TABLE 2.—SPECIFIED OITY OFFICIALS—NUMBER, TERMS OF OFFICE (IN YEARS),
[For a text discussion at this table, see page 45. Appointed officials are indicated
1-
ALDEEMEN AND COUNCILMEN.
1
I
Members of lower house.'
Members o! single chamber or upper house.
t
CITY.
i
f
1 Num Term
0!
ber. office
Method of election.
Term
Salary. Num
of
ber. office.
Method of
election.
Term
Salary. Num
of
ber. office.
Salary.
Term
of
office.
Salary*
2
2
2
2
$4,000
2,000
1.000
3,500
NEW YOBZ.
62
177
173
123
11
170
180
176
172
1
175
217
25
68
37
81
76
67
2 19 by wards, 1 at large...
2
2
2 13 by wards, 1 at large...
"$500
300
300
»500
U
12
10
8
73
2
22
' 200
180
500
600
« 2,000
15
24
14
20
18
17
11
2
2
2
2
2
2
2
21
6
8
2
2 At large...
2
20
14
2
2 By aldermanio districts.
i4 by wards, 1 at large ..
23 by wards, 1 at large...
13 by wards, 1 at large...
19 by wards, 1 at large...
17 by wards, 1 at large...
16 by wards, 1 at large...
10 by wards, 1 at large...
5
5
t»200
"750
?»500
"750
"500
(*)
<«*)
■187,000
750
•
79600
"500
22
i,5oo
2
2
4
1^500
5,000
3,000
15,000
2
2
2
2
2
2
2
5,000
4,000
4,000
4,000
4,000
3,500
2
2
2
2,000
2,500
2,000,
i,666
NOBTB CAROLINA.
161
219
208
(»)
600
<»)
OHIO.
73
105
14
6
29
45
160
186
178
125
31
59
212
2
12
««250
8 by wards, 4 at large...
2 7 by wards, 4 at large • . . ! »«150
2 26 by wards, 6 at large... M 1,150
2
"1,200
32
26
7
10
10
•14
1
!
OKLAHOMA.
7
I
12
. 10
1,000
E 2
6 by wards, 4 at large...
2 6 by wards, 4 at large...
2 6 by wards, 4 at large...
2 io by wards, 1 at large...
2 9 by wards, 3 at large...
2 6 by wards, 4 at large...
4
5
81 ISO
"150
M150
4
5
47 600
"250
M150
143
70
207
"1,200
500
5
5
5
•4
4
2
» 2,500
"3,600
w 1,200
5
4
"6,000
41 2
412
"2,500
"2,500
«2,000
1,200
"2,500
"2,500
" 2,500
2
2
2
2
4
3,000
3,000
10,000
10,000
5,000
2
2
2
3,666
3,000
2,500
6,666
2
2
2
4,500
2,200
4
3,666
4
4
700
12,000
10,000
OREGON.
22
PENNSYLVANIA.
103
110
155
215
87
90
06
127
136
157
210
3
9
58
41
83
194
124
5
5
9
<a>
4
27
2
By wards...
!
1
33
48
9
Reading
5*
4
4
4"
(»)
(100) 1
6,500
•••»»*■«»•••«***•***•***■*
90
2 By wards...
. 5
«2
2
5
5
41 2
412
412
412
49
2,000
<o 2,000
5
412
» 3,666
5
5
5
412
412
412
» 3,666
5
5
41
2
*(*0
""2,*6661
York
BHODE ISLAND.
218
108
26
144
5
6
10
5
1
2
2
2
24
4 12 by wards, 12 at large..
500
300
750
300
195
18
40
15
3
By wards...1
2 By wards...
2 By wards...)
. 2 1 By wards...
4
5,6661
«>2,000 1
40 2,000 |
(»)
$200
500
200
• 1
2
2
2
1,800
1,500
6,000
4
3,500
1,800 1
SOUTH CAROLINA.
106
191 Columbia
5*
i" "«2,"666l
5
4
4
4
4
"2,250
»3,000
« 3,000
"5,000
2
2
2
2
2
2
2
2
<° 2,000
"3,000
w 2,400
"3,000
»1,200
"■2,400
« 4,000
'1,000
TENNESSEE.
107
168
40
51
100
46
99
60
153
65
47
195
Chattanooga
Knoxville
Memphis
Nashville
;.
6
TEXAS.
Austin.
...J
Dallas
El Paso
Fort Worth.
Galveston
Houston
San Antonio.
waco. . . . . . * • * • . . . . . . . . . . . . . . }
■ •**••*•••*#•*••••••*••» w »]
55
5
5
(Seefootno tesonpag esl34a ud!35.:
5
..........I
..........I
..........I
GENERAL TABLES.
133
METHOD OF ELECTION (BY WARDS OR A T LARGE), A N D ANNUAL SALARIES: 1917-Continued.
by "a" in the column headed '.'Term of office"; all others are elected.]
CITY CLERK.
Term
of
office.
a
o
a
a
a
a
2
2
4
2
2
2
2
2
28,
a
a
a
a
a
2
2
2
2
2
2
Salary.
COMPTROLLER.
Term
of
office.
$2,500
1,500
2,000
2,000
3,000
1,700
1,700
4,000
2,508
Salary.
Term
of
office.
$3,500
2,000
3,000
4,000
3,000
2,500
15,000
2,000
1,500
2,000
2,000
2,800
1,200
2,200
3,000
TREASURER OR
CHAMBERLAIN.
AUDITOR.
Salary.
Term
of
office.
$1,500
a<»)
a ""2
250
'i,"soo
4
2
o(»)
a
3
a
2
2
2
a .4
«W
a('
3,500
3,500
3,500
3,500
3,500
3,000
'2
2
2
2
2
2
Salary.
S3,000
1,500
2,000
2,500
5,000
2,000
1,600
1,500
2,000
12,000
2,500
2,000
3,500
3,000
3,000
3,000
3,000
2,500
COLLECTOR O f
REVENUE.
Term
of
office.
Salary.
a<»)
<*>-
a
a
2
2
(»)
(*6
2,000
2 100
1800
(»)
3,600
2,000
1.500
1,000
2,000
2,100
1,600
1,400
1,500
1,500
1,020
12,000
1015.OOO
2 500
2,500
2,400
1,200
500
1,200
2,000
2,500
1,180
2,500
2,500
4,500
2,250
a
2
<")
:8 4
4
4
4
4
4
2
2,000
2,000
4^200
2,250
2.400
(Uf)
1,500
3,000
1,800
3,000
1,500
3,000
"2*400"
a
a
4
2
2
a P)
2,500
2,000
Term
of
office.
Term
of
office.
Salary.
a
2
a
2
a
2
a
2
a («)
a
2
a
2
a
2
0
2
a.
4
a («)
a (•)
a
2
a
2
a
2
a
2
a
2
a
2
2
2
2
to 2
2
W
2
2
2
w
*
2
2
a (»)
$4,000
1,800
2,500
3,000
5,000
2,400
1.800
3,500
M2,200
12,000
2,500
3,500
5,000
3,500
4,000
3,500
3,500
4,500
8
:s:
a
a
a
1
2
(i)
a
2
a
2
a
2
a (»«)
a M2
a (*)
a
2
a (•)
:a
a
2
a (»)
a («)
103 3,000
IN 2,700
1,500
1,500
1,500
1,200
500
1,800
11400
1,000
3,500
1,000
1,500
2,000
6,000
1,500
8
2,700
2,400
1,800
174
M
.000
1
i
8
8
2,000
1,800
3,000
2)500
f f
»•
I
1
a <*)
2,000
1,200
100
1,400
1,200
4,000
2,500
a
(•)
3,000
1,800
4,500
3,500
1,800
2,700
3,000
2 500
1200
2,400
3,600
1800
62
177
173
123
11
170
180
176
172
1
175
217
25
68
37
81
76
67
1,800 161
1,800 219
1,000 208
2,400
2,100
6,000
5,000
3,000
3,000
2,000
1800
1980
•2,500
3,000
3,000
1,800
73
105
14
6
29
45
160
186
178
125
31
59
212
2,000 143
2,400 70
2,400 207
4,800
2,000
2,000
2,500
1000
3,000
2,500
2,000
1,000
3,600
2,000
600
10,000
8,000
3,000
2,500
2,500
1350
1,800
2,000
1,200
400
M1,200
2,800
2,400
2,400
600
1,200
600
1.200
2,900
2,000
5,800
6,000
3,500
4,000
2,000
1,800
1,500
2,500
4,200
3,000
. 1,500
Salary.
.2,000
2,400
2,400
1,800
2
2,700
1
3,600
2
2,500
2
1S00
1
2
3,600
B 2
(Id)
C1*)
(See footnotes on pages 134 and 135.)
(»)
$4,000
2,000
2,000
3,500
5,000
2,000
1,200
5,000
3,000
15,000
2,500
1,500
6,000
4,000
4,000
4,000
4,000
4,500
1,500
1.800
N720
1,500
1,800
5,000
3,000
2,700
3,000
1,450
1,000
1,000
2,000
1,800
2 400
750
10,000
8000
»2,000
10*4 000
2J500
*150
N50
3,600
ijsoo
1,800
2,400
2,400
(UO)
a (t*)
1,000
1,600
5.000
U600
B720
1,800
2,508
» 7,000
2,000
1,500
3,600
1,800
2,700
1,800
2,000
2,400
CITY ENGINEER.
1,725
1,500
1,200
1,500
50
1,000
»600
2,400
••100
* 1,500
1,500
•MOO
••500
2,000
3,000
4
3
3
4
o(«)
a
3
w2
3
a
2
a
4
Salary.
2,400
* (»)
(«)
(«)
Term
of
office.
CITY ATTORNEY
OR SOLICITOR.
1,080
1,800
1,800
1,500
4,500
1,500
« C)
a
a (?)
.1,800
600
400
900
2,000
500
1,200
1800
1,800
1,000
1,200
1,200
(«)
s%
a <•)
Num
ber.
(1,800
2,500
1,725
2,400
1500
2,500
1,800
5,000
6,000
3,000
4,000
2,000
1500
1,500
2 000
2,500
2,400
1,500
ASSESSORS.
4,200
22
103
110
155
215
87
90
96
127
136
157
210
3
9
4
2
2
2
2,400
3,000
2,000
2,000
3,000
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
1
1
3
2
1,000 218
2,500 108
5,000 26
2,000 144
(*>
2
2
2
2
2
2
2
2
2
2
2
4
a
a
a
a
»
41
83
194
124
3,000 106
2,000 191
a
<
a
<
a
2
a 0»)
2,400 107
1,620 168
3,600 40
2,700 51
1,800 190
2,700 46
2 400 99
2,500 60
1,800 153
5,000 55
3,600 47
1,800 195
FINANCIAL STATISTICS OF CITIES.
134
TABMS 2.-SPECIFIED CITY OFFICIALS—NUMBER, TERMS OF OFFICE (IN YEARS),
[For a text discussion of this table, see page 45. Appointed officials are indicated
ALDERMEN AND COUNCILMEN.
COMMISSIONERS.
City number*
MAYOR.
Members of lower house.
Members of singlo chamber or upper house.
CITY.
Num Term
of
ber. office.
Method of election.
Term
of
Salary. Num
ber. office.
Method of
election.
Term
of
Salary. Num
ber. office.
Salary.
Term
of
office.
Salary.
UTAH.
209
50
3
5
'4
4
7
4
'$3,600
9 3,600 I
VIRGINIA.
198
74
164
36
149
9
15
4
4
12
14
4
4
3
15
25
20
22
4 By wards...
4 By wards...
2 By wards...
4 By wards...
8
ft
<•>
4
4
4
$2,000
2,500
5,666
1,800
WASHINGTON.
7
199
185
19
38
54
9
2 6 by wards. 1 at large...
3
17 $300
3,666
3
4
2,000
5
5
4
4
w 3,600
4
3
"•2,500
2
1,200 1
2
7,500
2
3,300
4
3,666
2
500
1,000
1,000
4,000
2
800
WEST VIRGINIA.
216
137
148 Wheeling
20
...
16
4
>o 2.50
28
4
2 By wards...
(»)
WISCONSIN.
203
205
213
13
182
138
141
18
21
20
37
2 By w a r d s . . . . . . . . . . . . . . .
2
2
(HI) 25 by wards, 12 at large..
200
200
300
1,000
is
2 By w a r d s . . . . . . . . . . . . . . .
200
* Presiding officer elected for 4 years; one commissioner for 3 years.
* Presiding officer's salary, $5,000.
* No specified term.
«Presiding officer elected for 4 years; one commissioner for 3 years; one for
5 years.
* Treasurer acts as collector of revenue.
o Presiding officer elected for 2 years.
T Presiding officer's salary, $2,400.
p County treasurer is ex officio city treasurer and collector of taxes.
* Presiding officer's salary, $4,200.
" Auditor acts as assessor.
"Receives fees.
" Bank in which city funds are deposited acts as treasurer.
u Presiding officer's salary, $3,000.
u Commissioner of audit acts as auditor.
u Commissioner offinanceacts as treasurer.
i* Collector of revenue acts as assessor.
» Presiding officer's salary, $3,600.
"Civil-service appointment; no specified term.
" Presiding officer's salary, $1,800.
so Manager of revenue acts as treasurer, collector of revenue, and assessor; sal
ary, $4,000.
" None.
s> Two assistants* who give part of time to work, also reported; salary of each,
$750.
*> Taxes collected by town, city paying one-half of collector's salary.
** Taxes assessed by town, city paying one-third of assessors' salaries.
*M Presiding officer's salary, $500; other members, no salary.
Life tenure; can not be removed except for cause.
" Presiding officer's salary, $800; and salary of chairman offinancecommittee,
$800.
* Two collectors, salary of each $3,000.
" Presiding officer's salary, $3,500.
oo Per meeting.
* Presiding officer has charge of both houses; salary, $600.
3
6
»3,500
3
6
* 4,500
» Presiding officer's salary, $2,300.
oo City clerk acts as auditor.
M Plus $1,500 as collector of revenue.
oo Commissioner of streets and public improvements acts as city engineer.
oo Receives one-third of 1 per cent of receipts as commission.
* Eight elected for 2 years; eight for 1 year.
oo Presiding officer's salary, $4,000. ,
oo Auditor acts as city clerk.
« Presiding officer's salary, $2,500.
* Presiding officer elected for 4 years*
<o Presiding officer's salary, $10,000.
A Commissioner of accounts and finance acts as treasurer and collector of re
venue.
44 Board ofassessors under commissioner offinancemakes assessments.
« Presiding officer's salary, $4,500; one at $4,200; and five at $4,000.
* Two elected for 2 years; seven for 1 year..
" Presiding officer's salary, $1,200.
<o Salary ofone member, $1,350.
* Presiding officer's salary, $1,500.
oo Fourteen elected for 2 years; seven for 1 year.
91
Presiding officer's salary, $1,400.
oo Six assistant assessors also reported; salary of each $4 per day when employed*
oo Five elected for 2 years; four for 1 year.
04 Presiding officer appointed for 3 years; one assessor for 2 years; one for 1 year.
oo Five elected for 2 years; six for 1 year.
J
oo Pius fees.
or Presiding officer's salary, $2,000.
oo Presiding officer's salary, $850.
o» Two assistant assessors also reported; salary of one $1,000 and of other $755.
jo Six supervisors of tax assessing; receive $3 per day when employed*
o» Three elected for 4 years; two for 2 years.
oo One assistant assessor reported, salary, $2,100; and two deputies, salary of
each, $1,800.
04 Commissioner of revenue acts as treasurer and collector of revenue.
GENERAL TABLES.
135
METHOD OF ELECTION (BY WARDS OR AT LARGE), AND ANNUAL SALARIES: 1917—Continued,
b y " a " i n t h e column headed "Term of office"; all others are elected.]
CITY CLERK.
Term
of
:8
Salary.
TREASURER OR
CHAMBERLAIN.
COMPTROLLER.
Term
of
office.
Salary.
Term
of
office.
$1,500
2,400
Salary.
Term
of
office.
$2,400
2,400
8
1,500
$2,700
a
a
4
2
(»)
(110)
m
a
1,200
3,600
ah
1,500
1,500
4
8
4,200
2,400
1,S00
a (»)
1,800
1,320
2,500
1,800
1,200
2,400
2,050
1,800
2,500
1,800
2,000
1,100
2,400
2,400
1,800
4,000
a
1
If
1,800
Salary.
COLLECTOR OT
REVENUE.
Term
of
office.
Num
ber*
Term
of
office.
Salary.
$1,800
2,400
1,800
11200
"600
2,040
Ml, 480
CITY ENGINEER.
Term
of
office.
Term
of
office.
8
a
a
C)
4
4
4
4
$2,
3,600
1,500
1,800
4,200
2,400
(li)
8
1,200
1,680
1,720
2,700
1,200
5,000
1,200
2,500
1,700
" Comptroller acts as collector of revenue.
Salary.
$1,800
3,600
8
a
2
2
1
$2,000
"'600
1,500
1
1,
1,200
1,900
(i»)
(ut)
a
4
1
2
1
Salary.
$2,400 209
3,600 60
2,000
3,000
1 800
5000
3,000
3,000
4,800
2,000
4800
2 100
193
74
164
36
149
1,800
2,100
4,800
5,000
4,200
2,000
2,400
5,000
3,600
3,000
109
185
19
38
54
:8
1,800 216
1 440 137
2,500 148
2,500
2,400
1,500
(A
* P l u s 10 cents for each assessment.
* Director of revenue and finance a c t s a s comptroller, treasurer, and collector
of revenue.
« Presiding officer's salary, $5,500.
« Director of revenue and finance a c t s as comptroller, treasurer, collector of rev
enue, a n d assessor.
*• Three deputy assessors also reported; salary of each $2,400.
" City counsel also reported as appointed for 2 years; salary, $9,000.
w Clerk of board receives $1,700.
n
City counsel also reported a s appointed for 3 years; salary, $4,000.
T< P r e siding officer's salary, $500.
" Director of revenue a n d finance acts a s comptroller.
" City counsel also reported a s appointed; salary, $3,000.
n
City engineer of streets receives $2,700: and c i t y engineer of sewers, $2,500.
n Presiding officer elected for 3 years; salary, $1,200.
" Presiding officer's salary, $1,000.
» Presiding officer's salary, $600.
* Presiding officer's salary. $8,000.
s* T w o elected, one appointed.
** Presiding officer's salary, $1,100.
•« First assistant chief engineer. Commissioner of public works i s chief of en
gineering bureau and appointed for 2 years; salary, $3,000.
» Collector o f assessments and arrears i s appointed for 4 years, salary, $4,500;
receiver of taxes is appointed for 4 years, salary, $6,000.
" Presiding officer's salary, $300.
* Treasurer a c t s as c i t y clerk.
. . . .
is L a w firm acts as city attorney; receives $720 a s retainers' fee o n l y .
» Director of finance.
* Director of l a w .
* Three elected for 2 years.
Salary.
CITY ATTORNEY
OR SOLICITOR.
1,500
1,500
1,800
4,000
1,500
1,500
2,000
(»)
2,100
1,500
2,250
4,000
1,500
2,500
1,800
w Civil-service appointment.
« Presiding officer's salary, $200.
u Presiding officer's salary, $6,000.
» Plus fees as collector of revenue.
»' One assistant assessor reported; salary, $600.
w Per d a y .
* Receives commission as collector of revenue.
9» One assistant assessor reported; salary, $1,020.
100 presiding officer's salary, $700; other members, no salary.
101
Receives 2 per cent o n collections.
*« Salary of three assessors, $6,000.
- 109 Also receives $4,000 as comptroller of school district.
104 Presiding officer's salary, $3,300.
1* Plus 10 per cent commission on delinquent taxes collected,
tot Auditor acts as collector of revenue.
107 Presiding officer's salary, $4,800.
1* Presiding officer's salary, $7,500.
lot Commissioner of taxation acts a s collector of revenue and assessor,
u* Comptroller acts as city clerk,
ut Receives commission.
us City assesses personal property, State assesses real property,
us Receives commission of nine-sixteenths of 1 per cent.
\u two commissioners receive $5,000; three, $3,600.
11* presiding officer's salary, $2,800.
ut Treasurer receives $12,000, o u t of which he p a y s salaries of office force.
" ' Presiding officer's salary, $1,320.
m Twelve elected for 4 years; 25 for 2 years.
iu One tax commissioner appointed for 3 vears, salary, $2,500; 16 assessors ap
pointed, $1,800 each, terms n o t specified,
ut Commissioner of accounts acts as comptroller.
ui City clerk acts as comptroller.
203
205
213
13
182
138
141
FINANCIAL STATISTICS OF CITIES.
136
TABLE 3.—SUMMARY OF RECEIPTS, PAYMENTS, AND CASH BALANCES: 1917.
[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.]
PAYMENTS.
Cash
balances at
beginning of
year.
Grand total.
Group I...,
Group II..,
Group III..
Group IV.
Group V . .
Total.
Bevenuo.
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)
1288,554,393 [$2,260,452,002 ||1,065,537,142 ||1,194,914,860 [12,549,006,395 |$2,238,406,204 [$1,108,021,565 |ll, 130,384,639
718,158,802
563,679,659
740,559,498 1,419,687,043 1,281,838,461
546,582,920
132.544,625 1,287,142,418
147 480,452
162,093,899
309,574,351
371,480,846
158,360,391
156,132,674
314,493,065
56,987,781
128,963,843
185 595,748
314,559,591
368,329,935
139 112,966
179,192,956
318,305,922
50,024,013
108,156,996
74,109,329
182,266,325
212,278,237
84,961,197
100,065,115
185,026,312
27,251 925
150,167,476
61,672,213
177,230,334
71920,808
83,563,477
155,484,285
21,746,049
GROUP I.—CITIES HAVING A POPULATION OP 500,000 AND OVER IN 1917.
New York. N . Y .
Chicago, 111
Philadelphia, Pa.
St. Louis, M o . . . .
Boston, Mass
Cleveland, Ohio..
Detroit, Mich....
Baltimore, Md...,
Pittsburgh, Pa...
Los Angeles, Cah.
128,684,078
20,314,289
11 117,270
7,678,882
11,809,633
14,830,709
3,948,963
2,438,642
10,463,161
15,253,993
$650,459,761
234,935,680
88,733,319
32,572,808
69,319,059
62,095,562
33,533,820
25,363,027
39,780,659
45,348,723
$236,278,796
87,931,732
46,668,586
26,126,055
38,397,676
22,367,104
23,593 491
18,184,977
23,638,678
$414,180,965
147,003,948
42,064,733
6,446,753
30,921,383
39,728,458
14,940,329
7,178,050
16,141,981
21,952,898
$679,143,839
261,249,969
99,850,589
40,251,690
81,128,692
76,926,271
42,482,783
27,801,669
50,243,820
60,607,721
$655,606,964
233,879 563
84,709,521
29,587 785
67,278,145
57,715,978
38,826 488
24,742,344
37,724,420
51,767,253
$232,696,503
92,675,324
59,345,528
24,269,263
33,994,690
24,834,851
26,614,244
17 707!708
23,347,701
28,193,847
$422,910,461
141,204,239
25,363,993
5,318,522
33,283,455
32,881,127
12,212,244
7,034,636
14,376,719
23,573,406
GROUP II.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
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
JerseyCltv,N.J...
Kansas City, Mo...
$6,121,422
10,537,038
2,083,350
10,143,090
3,379,893
4,789,881
3,411,575
1,997,091
5,267,992
3,665,631
5,590,818
$29,403,904
30,260,327
24,735,107
35,399,200
49,594,329
20,656,718
19,127,738
26,894,562
37 148,851
19,331 774
21,942,555
$19,032,355
20,116,992
14,017,001
14,863,333
15,586,641
8,670,510
16,001,125
11,155,059
15,436,254
8,860,934
12,392 470
$10,371,549
10,143,335
10,718,106
20,535,867
34,007,688
11,986,208
3,126,613
15,739,503
21 710,597
10,470,840
9,550,085
$35,525,326
40,797,365
26,818,457
45,542,290
52,974,222
25,446,599
22,539,313
28,891,653
42,414,843
22,997,405
27,533,373
$28,011,161
31897,520
23,071,647
34,743,546
49,207,306
20,932,327
7,878,9261
26,466,648
37,746,165
19,716,321
19,902,784
$17,784,106
21,831,333
14,796,943
16,838,849
16,589,935
10,777,902
13,309,704
13,057,542
16,490,684
8,391,910
12,224,991
$10,227,055
10 066,187
8 274,704
17,904,697
32,617,371
10,154,425
4,569,222
13,409,106
21,255,481
11324,411
7677,793
GROUP EL-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
Portland, Oreg
Indianapolis, Ind..
Denver, Colo.
Rochester, N . Y . . . .
Providence, R . I . . .
$2,343,585
1,548 238
1 582,924
2,641,710
1,130,235
$12,285,848
9,337,821
10,736,003
14,554,357
14,206,028
$9,087,679
7,125 149
7,206,625
8,162 567
6,995,480
$3,198,169
2,212,672
3,529,378
639l)790
7,210,548
$14,634,433
10,886,059
12,318,927
17)196,067
15)336)263
$11,669,946
9 029 539
10,101,115
13 673 072
13,625)797
$8,232,612
7,461)770
5,837,698
9,060,293
$3,437,334
1)567,769
4,263,419
4,612,779
6)276,714
St. Paul. Minn
Louisville, Kj
Columbus, Ohio....
Oakland, Cal.......
Toledo, Ohio
2,616,852
2,204,749
1,503,403
1,211,356
2,928,142
10,579,471
8 871,111
12,047,137
6,640,597
9,340,515
6,484,305
6,158770
5,289,316
5,898 734
4,511,121
4,095,166
2,712,341
6,757 821
741,863
4,829,394
13,196,323
11,075,860
13,550,540
7,851,953
10,902,061
8,597,776
11,840,162
6,464,116
10,088,637
7,094,623
5,845,115
5,965,516
5,516 985
5,791,285
3,807,438
2 752,661
5)874,646
947,131
4,297,352
Atlanta, Ga
Birmingham, Ala*.
Omaha, Nebr
Worcester, Mass....
Richmond, Va
457,453
950,928
1,507,394
398,138
557,506
4,848,889'
2,682,315
8910,796
12 922,605
10,147,243
3,858,293
990,596
457,401
3,205,281
7,509151
5,839,891
5,306,342
3,633,243
10,418,190
13,320,743
10,704)749
4,879,373
2,676,121
. 8,384,975
12,981,400
9,929,783
3,771,053
2,106,612
5,204,060
5,180,220
5,068)836
1,108,320
569,509
3,180,915
7,781,180
4)860,947
Syracuse, N . Y . . . .
Spokane, Wash....
New Haven, Conn.
Memphis, Tenn....
Scranton, Pa
2,025,565
548,447
838,045
879,393
10,983,082
4,796 889
5,883,670
5,929,187
2,723,517
4,348,215
3,733,231
3,307,772
2,138,431
6,634,867
1,063,658
2,675,898
2,675)204
685,086
13,008,647
6,345,336
6,151,518
6,767,232
3,602,910
11,207,092
4,355,846
5,947049
6,039,541
2)780,406
4,593,566
3,010)736
3,201,231
3,344,174
2,093)725
6,613,526
1)345,110
2,745,818
2,695,367
686,681
Paterson, N. J
Grand Rapids, Mich.
Fall River: Mass
Dayton, Ohio
Dallas, Tex
702,562
326,135
562,863
1,948,178
1,625,120
6,367,349
5,569,960
6,058,821
5,156,271
4,217,339
2,600,272
3,226,342
3,105' 638
2,913 620
3,726,738
3,767,077
2,343,618
2,953,183
2,242,651
490,601
7,069,911
5,896)095
* 621,684
.,104 449
5,842,459
I
6,711,628
5,469,372
6)196)552
4 725 345
4)852)384
2,842,166
3,249,000
3,295,785
3,602,994
3,950,251
3,869,462
2,220,372
2,900,767
1,122,351
902,133
San Antonio, Tex
,
Bridgeport, Conn
New Bedford, Mass
Salt Lake City, Utah..
Nashville, Tenn
,
2,230,427
1,109,075
369,267
661,825
2,172,280
4,433,461
5,793,521
7,367,080
6,068,471
4; 714,201
2,618,108
3,113,737
3,431,242
4,015,627
2,584,542
1,815,353
2,679,784
3,935,838
2,052,844
2,129)659
6,663,888
6,902,596
7,736)347
6,730,296
6,886,481
4,578,373
4,820,962
7)218,447
5)480,760
5,111,705
2,974,790
4,188)954
3,473,060
4 081298
2,802)437
1,603,583
632,008
3,745,387
1,399,462
2,309,268
Cambridge, Mass. .*....,
Lowell, Mass
,
Tacoma, Wash
,
Houston, Tex
,
Trenton, N . J
326,377
361,088
449,504
2,561,816
840,103
9,092,851
5,140,002
4,534,204
11340,868
5,187,901
3,822,333
2,502 332
3,396)752
3,099,549
2,690,583
5,270,518
2,637,670
1,137 452
8,241319
2,497,318
9,419,228
5,501,090
4,983,708
13,902,684
6,028,009
9,054,190
5 168,398
4,453,127
11,822,329
6,384,958
3,409,026
2,732,719
2,655,177
5,181)701
2,774,456
5,645,164
2)435,679
1)797,950
6,640,628
2,610,502
Hartford, Conn
Reading, Pa
,
Youngstown, Ohio..
Fort Worth, Tex...,
Camden, N . J
1,023,683
267,362
1,975,942
148,964
428,238
6,452,978
2,003,402
4,553,299
2,856,753
3,923,456
4,204,447
1,475)609
2,737 094
1,867,782
2,177)193
2,248,531
532)793
1,816)205
988)971
1,748,263
7,476,661
2275,764
6,529,241
3,005 717
4,351,694
6,713,564
1,804,969
4,544,037
2889,711
3,929,461
4,272,365
1,472 211
2,788 304
1)921,985
2,282)192
2,441,199
332,758
1,755,733
967,726
1,647,269
338,872
376,033
233,487
694,970
142,926
6,052,096
8,506,267
6,819,238
3,737,893
4,926,159
3,352,158
4,456,871
2,568,780
2,230,154
2,064,547
2,699,938
4,049)396
3,250 458
1,507)739
2,861,612
6,390,968
8,882,300
6,052,725
4,432,863
5,069,085
5,987,853
8,070,872
5,986)979
3,582,255
4,847,553
3,899,283
4,263,408
2,705)255
2,857,827
2,189)913
2,088,570
3,807,464
3)281,724
724,428
2,657,640
Albany, N . Y
Springfield, Mass..
Lynn,l
A
/ O S Moines,
JBLVU1VB* Iowa.
1UW(
Des
Lawrence, Mass.,
4)307)352
* Also the aggregate of payments and cash balances at the close of the year.
GENERAL TABLES.
137
TABLE 3.—SUMMARY OF RECEIPTS, PAYMENTS, AND CASH BALANCES: 1917—Continued.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, sec page 19. For a text discussion of thb table, see page 51.]
EECEIPTS.
CITY.
Cash
balances at
beginning of
year.
Total.
PAYMENTS.
Revenue.
Nonrevenue.
(Table 4)
(Table 19)
Aggregate of
receipts and
cash balances
at beginning
of year.*
Total.
Govern
mental cost.
Nongovcm*
mental cost.
(Table 4)
(Table 19)
Cash
balances at
close of
year.
GROUP IV.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1917.
$229,314
226,022
991,636
429,612
354,421
$11,126,366
5,765,525
3,273,429
5,849,202
4,971,490
334,829
1,115,296
161,411
851,609
651,808
Somerville, Mass..,
Waterbury, Conn .
St. Joseph, Mo....,
Manchester, N . H . ,
Troy,N.Y
$11,218,136
5,789,062 !
3,782,767
4,650,019
4,473,621 J
$4,080,515
2,036,473 1
2,732,868
2,014,911
2,151,780
$7,137,621
3,752,589
1,049,899
2,635,108
2,321,841
$137,544
202,485
482,298
1,628,795
852,290
4,384,066
6,075,575
5,360,078
4,984,433
4,133,881
3,847,602
4,849,787
5,108,121
4,307,792
3,753,424
3,339,230
2,749,791
2,773,076
1,725,728
1,944,750
508,372
2,099,996
2,335,045
2,582,064
1,808,674
536,404
1,225,788
251 957
676,641
380,457
1,735,410
1,182,259
424,786
1,300,559
1,424,904
4,021,562
3,821,010
2,502,730
3,260,874
3,676,700
3,821,021
3,181,018
2,253,900
2,860,712
3,502,106
2,019,459
2,040,883
1,738,440
1,634,527
1,750,336
1,801,562
1,140,165
515,460
1,220,185
1,751,770
200,541
639,962
248,830
400,162
174,600
1,875,784
1,279,441
1,928,818
2,114,725
1)699,356
4,055,796
233,401
521,234
1,341,393
210,821
6,393,625
1,974,188
3,151,737
4,228,303
2,374,222
5,786,241
1,597,111
2,256,458
3,390,828
2,021,172
2,686,402
1256,231
1,756,998
2,552,465
1,690,090
3,099,839
340,880
499,460
838,363
331,082
607,384
377,077
895,279
837,475
353,050
2,411,217
1,787,849
2,711,298
1,828,890
2,742,748
1,616,739
l)096,427
1,096,821
1,3S9,546
1,761,808
794,478
691,422
1,614,477
439,344
980,940
2,536,594
1,987,803
3,074,913
2,462,136
3,096,341
2,003,032
1 682,851
2 902,778
1,915,369
2,738,762
1,603,306
1,262,325
1,270,027
1,334,859
2,056,832
399,726
420,526
1,632,751
580,510
681)930
633,562
304,952
172,135
646,767
357,579
238,150
485,829
307,670
242,225
299,975
1,570,603
4,363,781
1,675,042
2,399,413
2,067,663
1,462,247
1,957,875
1 278,535
1,635,371
920,586
10S,356
2,405,906
396,507
764,042
1,147,077
1,808,753
4,849,610
1,982,712
2,641,638
2,367,638
1,519,3S9
3,983,081
1,471,713
2244,785
1,647,198
1,011,443
2,086,063
1,183,827
1,732,817
1,070,830
507,946
1,897,013
287,886
511,968
576,368
289,364
866,529
510,999
396,853
720,440
Brockton, Mass...
Sacramento, Cal..
ElPaso,/Tex
Terro Haute, Ind.
Holyoke, Mass....
144,484
1,909,814
679,799
415,553
379,104
4,175,790
4,549,329
2,936,712
1,475,071
4,068,815
1,750,130
2,290,472
1,710,461
1,077,213
2,232,222
2,425,660
2,258,857
1 226,251
397,858
1,836,593
4,320,274
6,459,143
3,616,511
1,890,629
4,447,919
4,003,899
4,859,859
2,845,946
1,296,257
4,194,651
1,868,592
3,780,422
2,160 126
1,078,737
2,230,070
2,135,307
1,079 437
685,820
217,520
1,964,581
316,375
1,599,284
770,565
594,372
253,263
Portland, Me.....
Allentown, P a . . .
Springfield, 111..,
Canton, O h i o —
Charleston, B.C..
226,685
455,919
282,716
1,144,494
243,907
4,185,970
1,408,615
2,362,554
3,564,939
1,425,258
1,913,822
991,213
1,436,522
1,325,884
1,130,652
2,272,148
417,402
925,032
2,239,055
294,606
4,412,655
1,864,534
2 645,270
4,709,433
1,669,165
4,260,071
1,528,079
1 951,456
3 383,706
1,353,687
2,080,917
1,270,808
1,372,795
1,834,733
1,128,963
2,179,154
257,271
578,661
1,548,973
224,724
152,584
336,455
693,814
1,325,727
315,478
Jga,T(
Pawtucket, K. I .
Berkeley, Cal..
Altoona, P a . . . .
Mobile, A l a . . . .
265,038
267,820
280,771
326,742
121,222
1,573,734
3,503,625
1 650,526
1,615,290
964,779
943,725
1,469,589
1,459,695
987,978
630,009
2,039,036
190,831
627,312
28,153
1,838,772
3,776,445
1931,297
1,942,032
1,086,001
1,551,576
3,328,814
1,625,674
1 625,834
999,968
1,031,956
1,432,250
1,396,849
998 617
796)035
519,620
1,896,564
228,825
627,217
287,196
447,631
305,623
316,198
86,033
1,241,834
106,665
314,107
371,461
336,575
4,627,824
2,217,113
1,750,135
2)357,843
2,434,908
2,561,284
1,809,852
765,683
960,421
1,292,395
2,066,540
407,261
984,452
1,397,422
1,142,513
5,869,658
2,323,778
2,054,242
2,729,304
2,771,483
4,815,768
2,172,510
1,672,769
2 636,364
2,365,717
2,768,976
1,800,652
929,696
1,189,493
1,045,800
2,046,792
371,858
743,073
1,346,871
1,319)917
1,053,890
151,268
391,473
192,940
405,766
443,614
134,062
233,014
169,123
3,100,188
2,527,779
liOll, 651
2,190,925
1,446,166
1 234,324
1,492,943
1,025,694
1,654,022
1,293,455
418,708
1,165,231
3,543,802
2,661,841
2,144,665
2,360,048
2,945,066
2,518,534
1 710,285
2,198,086
1,785,455
1,424,182
1,291)304
1,198,790
1,159,611
1,094,352
418,981
999,296
698,736
143,307
434,380
161,962
274,956
1,127,000
627,538
384,786
1,583,735
3,413,180
2,131,420
641,768
1,244,413
3,014,014
1,295,477
609)415
339,322
399,166
835,943
32,353
1,858,691
4 540,180
2,658,958
1,026,554
1,458,928
3,640,684
2)244,565
755,024
1,165,608
3,028,214
1,631,619
682,500
293,320
612 470
612,946
72)524
399,763
899,496
414,393
271,530
378,587
191,085
229,575
274,214
2,119,710
2,465,546
861,350
2,226,741
1,049,856
1)233 067
719,981
1,162,428
1,069,854
1,232,479
141,369
1,064,313
2,498,297
2,656,631
1090,925
2,500,955
2,139,443
2 565 422
885 407
2,272,390
1,195,556
1,208,863
806 457
1,254,679
943,887
1,356,559
78)950
1,017,711
358,854
91,209
205,518
228,565
Yonkers.N.Y
Schenectady, N. Y
Kansas City. Kans....
Oklahoma City, Okla.
Wilmington, Cel
$3,299,370
.2,464,784 I
2,201,871
1,690,146
1,738,123
$7,826,996
3,300,741
1,071,558
4,159,056
3,233,367
$11,355,680
5,991,547
4,265,065
6,278,814
5,325,911
4,049,237
4,960,279
5,193,667
4,132,824
3,582,073
3,219,071
2,716,978
2,344,681
1,699,088
1,801,101
830,166
2,243,301
2,853,986
2,433,736
1,780,972
241,231
674,727
436,545
475,771
184,484
3,780,331
3,146,283
2,066,185
2,785,103
3,492,222
2,044,921
1,964,024
1,641,399
1,484,544
2,067,318
Hoboken, N . J —
Wilkes-Barre, Pa.
Fort Wayne, Ind.
Jacksonville, Fla..
Evansville, I n d . . .
462,045
461,346
701,685
772,185
464,045
5,931,580
1,512,842
2,450,052
3,456,118
1,910,177
Erie, Pa
East St. Louis, 111..
Passaic, N . J
Harrisburg, Pa
Peoria, 111
125,377
199,954
363,615
633,246
353,593
Wichita, Kans...,
Bayonne, N. J . . . .
South Bend, Ind..
Savannah, Ga
Johnstown, Pa..:.
Duluth, Minn
Akron, Ohio
Norfolk, Va
Elizabeth, N. J
Utica,N.Y
Atlantic City, N. J..
Sioux City, Iowa....
Little Rock, Ark....
Covington, Ky
Saginaw, Mich
Flint, Mich
Rockford.Hl
Tampa, Fla
Pueblo, Colo
New Britain, Conn.
San Diego, Cal
Binehamton,N.Y..
,Ohio..
.Burden, Mass
Lancaster, Pa
Augusta, Ga
1 Also the aggregate of payments and cash balances at the close of the year*
138
FINANCIAL STATISTICS OF CITIES.
TABLE 3.—SUMMARY OF RECEIPTS, PAYMENTS, AND CASH BALANCES: 1917—Continued.
[For a list of tbo cities arranged alphabetically by states, with tne number assigned, to each, see page 19. For a text discussion of this table, see page 51.]
PAYMENTS.
RECEIPTS.
I
CITT.
I?
o
Cash
balances at
beginning of
year.
Revenue.
Nonrevenue.
(Table 4)
(Table 19)
Total.
Aggregate of
receipts and
cash balances
at beginning
of year.1
Total.
Govern
mental cost.
Nongovern
mental cost*
(Table 4)
(Table 19)
Cash
balances at
close of
year.
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917.
$268,446
415,157
291,726
223,434
$1,918,892
2,149,764
1,672,328
2,618,790
$914,865
1,201,849
1 174,480
1,178,240
$1,004,027
947,915
497,848
1,440,550
$2,187,338
2,564,921
1,964,054
2,842,224
$1,948,090
1,586,228
1 732,026
2,609,380
$876,123
1,293,339
1,190,879
1,519,154
$1,071,967
292,919
541,147
1,090,226
Haverhill, Mass..
Pasadena. Cal....
Bay City, Mich..
McKecsport, Fa..
163,813
487,936
110,967
350,896
2,452,934
2,107,190
1,623,597
1,364,908
1,271,740
1 978,715
1,064,317
1,015,616
1,181,194
128,475
559,280
349,292
2,616,747
2,595,126
1,734,564
1,715,804
2,493,624
2,146,274
1,555,513
1,462,186
1,259,473
1,821,787
1,001,138
1,065,857
1,234,151
324,487
554,375
123,123
448,852
179,051
253,618
137
133
139
110
Huntington, W. Va.
Racine, Wis
Lincoln, Ncbr
Chelsea, Mass
258,974
124,660
412,779
138,786
1,343,803
1,436,372
2,064,439
2,337,804
960,706
1,010,068
1,416,795
1,041,481
383,097
426,304
647,644
1,296,323
1,602,777
1,561,032
2,477,218
2,476,590
1,275,767
1,529,191
2,091,244
2,344,710
1,192,296
1,070,362
1,499,203
1,051,039
83,471
458,829
592,041
1,293,671
327,010
31,841
385,974
131,8S0
141
142
143
144
145
Superior, Wis
Macon, Ga
Muskogee, Okla...
Woonsocket, R. I .
Nowton, Mass
190,596
350,324
368,145
166,256
13S,298
1,778,084
1,887,674
1,777,376
2,242,111
3,946,442
925,148
1,115,458
684,901
812,918
2,103,060
852,936
772,216
1,092,475
1,429,193
1,843,382
1,968,680
2,237,998
2,145,521
2,408,367
4,084,740
1,806,907
1,822,020
1,783,979
2,303,650
3,839,325
949,120
1,147,048
682,057
1,056,893
1,867,007
857,787
674,972
1,101,922
1,246,757
1,972,318
161,773
415,978
361,542
104,717
245,415
146
147
14S
149
150
Montgomery, Ala
Butte. Mont
Wheeling, W . V a . . . .
Roanoke. Va
West Hoboken, N . J .
316,581
221,401
300,133
445,199
326,716
1,193,528
3,551,756
895,894
1,037,231
1,586,146
746,224
1,275,266
803,139
636,301
585,343
447,304
2,279,490
92,755
450,930
1,000,803
1,510,109
3,776,157
1,196,027
1,532,430
1,912,862
1,133,534
3,516,760
913,628
908,092
1,569,919
685,888
1,437,189
752,934
692,359
616,316
447,646
2,079,571
160,694
305,733
953,603
376,575
259,397
282,399
624,338
342,943
151
152
153
154
155
East Orange, N. J..
Lansing,:,Mich
Galveston, Tex
Fitchburir, Mass
Chestor, Pa
* 342,304
182,195
375,504
155,064
313,631
3,065,460
2,023,628
2,649,930
3,393,410
' 969,235
1,262,717
1,216,180
1,374,752
1,266,060
544,902
1,802,743
807,448
1,275,178
2,127,350
424,333
3,407,764
2,205,823
3,025,434
3,543,474
1,282,866
3,155,355
1,957,498
2,108,164
3,461,780
824,220
1,238,616
1,263,949
1,504,013
1,236,890
535,803
1,916,739
688,549
604,151
2,224,890
288,417
252,4C9
248,325
917,270
86,694
458,646
156
157
15S
159
160
Perth Amboy, N . J .
Now Castle, Pa
Lexington. Kv
Springueld, Mo.
uVon,'Otiio..
473,592
205,550
335,581
262,417
260,642
3,557,263
982,732
2,345,201
727,569
1,361,888
629,706
968,637
727,254
969,676
2,668,937
353,026
1,376,564
315
392,212
4,030,855
1,188,282
2,680,782
989,986
1,622,530
3,622,194
746,082
1,930,970
825,844
1,388,065
1,498,389
608,518
968,921
680,086
977,534
2,123,805
137,564
962,049
145,758
410,531
408,661
442,200
749,812
164,142
234,465
161
162
163
164
165
Charlotte, N. C...
Decatur, 111
Dubuque, Iowa..
Portsmouth, Va.
Everett, Mass....
54,179
230,151
222,261
65,226
124,627
1,620,930
1,741,172
1,475,698
830,350
2,056,764
726,506
939,823
845,092
428,205
1,005,476
894,424
801,349
630,606
402,145
1,051,288
1,675,109
1,971,326
1,697,959
895,576
2,181,391
1,634,536
1,487,642
1,439,506
850,721
2,013,289
649,079
906,273
763,933
486,315
985,457
581,369
675,573
364,406
1,182,406
40,573
483,684
258,453
44,855
168,102
166
167
163
170
San Jose, Cal
PittsneId,Mass..
Knoxvillo, Tenn.
Quincy, Mass
Elmira,N.Y,..,
85,490
159,122
142,179
107,739
57,523
1,050,659
2,033,511
1,463,598
2,732,707
1,541,583
870,198
1,088,353
923,809
987,222
1,016,154
180,461
950,158
539,789
1,745,485
525,429
1,136,149
2,197,633
1,605,777
2,840,446
1,599,106
883,290
2,106,006
1,493,825
2,670,571
1,525,381
827,652
992,661
1,121,221
1,273,110
1,139,849
55,638
1,113,345
377,604
1,397,461
385,532
252,859
91,627
106,952
169,875
73,725
171
172
173
174
175
JoUet.Hl
Nowfeochclle.N.Y..
Auburn, N. V
Cedar Rapids, Iowa..
Niagara Falls, N . Y . .
166,768
357,031
64,527
109,682
701,798
1,541,583
3,149,929
1,414,290
1,208,288
2,034,836
884,014
1,301,713
866,353
1,006,158
1,322,807
657,539
1,848,216
547,937
202,130
712,029
1,706,351
3,506,960
1,478,817
1,317,970
2,739,634
1,554,544
3,063,193
1,360,419
1,206,416
1,885,141
1,054,469
1,385,507
729,170
960,357
1,229,175
500,075
1,677,686
631,249
246,059
655,966
153,807
443 767
118,398
111 654
854,493
176
177
178
179
ISO
p
ernon, J
Amsterdam, N. Y..
Lorain, Ohio
Quincy, 111..
Jamestown, N . Y .
39,252
356,176
194,346
95,768
2,469,197
1,237,768
1,390,743
1,675,847
1,712,262
1,203,766
677,698
829,058
718,097
1,056,427
1,260,431
560,070
561,685
957,750
655,835
2,833,065
1,277,020
1,746,919
1,870,193
1,808,030
2,514,801
1,245,065
1,433,334
1,636,897
1,714,591
1,347,228
529,688
840,602
1,250,496
992,401
1,167,573
715,377
592,732
386,401
722,190
318,284
31,955
,313,5S5
233,296
93,439
181
1S2
183
184
185
Taunton, Mass..
Oshkosh,Wis...
Waterloo, Iowa.
Fresno, Cal
Everett, Wash..
174,733
263,915
345,690
283,278
121,743
2,101,274
839,654
987,181
1,611,349
2,896,185
1,044,212
643,325
807,723
1,017,706
819,099
1,060,062
196,329
179,458
693,643
2,077,086
2,279,007
1,103,599
1,332,871
1,894,627
3,017,928
2,192,540
924,839
939,030
1,206,780
2,284,231
934,732
696,732
805,774
1,102,567
1,851,527
1,257,808
228,107
133,256
104,213
432,704
86,467
178^760
393,841
687,847
733,697
186
187
188
189
190
Lima, Ohio
Jackson, Mich...
Stockton, C a l . . .
Shreveport, La..
Austin, T e x . . . . .
160,064
246,723
809,979
133,709
570,517
1,969,797
1,995,405
1,258,925
2,121,389
2,466,510
601,682
869,794
1,192,507
648,876
903,920
1,368,115
1,125,611
66 418
1,472,613
1,562,584
2,129,861
2,242,128
2,068 904
2,255,098
3,037,057
1,430,205
1,705,277
1,552,434
1,765,251
2,630,685
840,463
1,040,140
1,447,170
1,543,710
l,24i;836
589,742
665,137
105,264
221,541
1,388,849
699,656
536,851
516470
489,847
406^372
101
192
193
194
195
Columbia, 8. C . . .
Boise, Idaho
Aurora, 111
Williamsport, P a .
Waco, T e x . . .
354,549
33,956
125 674
114,522
414,369
1,447,889
862,439
914,475
508,321
1,155,549
623,132
584,476
770,573
471,205
876,740
824,757
277,963
143,902
37,116
278,809
1,802,433
896,395
1,040149
622,843
1,569,918
1,406,754
855,958
907,021
500,501
1,080,417
881,688
662,023
712,627
433,951
8081972
625,066
193,935
194,394
66,550
271,445
395,684
40 437
133 128
122,342
489,501
196
197
198
199
200
Joplin, Mo
Orange, N . J
Lynchburg, Va
Bellingham, Wash
Colorado Springs, Colo.
436,807
126,965
28,589
117,556
70,752
865,419
2,321,070
1,433,114
1,075,639
1,140,348
762,930
738,013
822,058
739,012
782,484
102,489
1,583,027
611,056
336,627
357,864
1,302,226
2,448,035
1,461,703
1,193,195
1,211,100
996,684
2,239,805
1,426,644
961,288
1,124,164
* Also the aggregate of payments and cash balances at the close of the year.
862,128
641,752
799,967
758;S07
662 830
134,556
1,598,053
626,677
202,481
461,334
305,542
208,230
35,059
231,*907
86 936
129
130
131
132
Kalamazoo, Mich.
Davenport, Iowa..
Topeka. K a n s . . . . :
Salem, Mass
133
131
135
136
978,693
232,028
232,844
GENERAL TABLES.
139
TABLE 3.-;SUMMARY OF RECEIPTS, PAYMENTS, AND CASH BALANCES: 1017—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.]
PAYMENTS.
Cash
balances at
beginning of
year.
Total.
Revenue.
Nonrevenue.
(Table 4)
(Table 19)
Aggregate of
receipts and
cash balances
at beginning
of year.1
Total.
Govern
mental cost.
Nongovern
mental cost.
(Table 4)
(Table 19)
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917-Continued.
! Brooklino.Mass
fanvffle,IU
Kenosha, Wis
Newport, ICy
La Crosse, Wis
$169,954
209,337
618,093
114,261
222,076
$3,147,502
839,948
2,024,052
702,077
1,503,301
$1,896,369
650,162
946,372
452,958
648,175
Council Bluffs, Iowa.
Tulsa. Okla
Winston-Salem, N. C
Ogden, Utah
Norristown, Pa
166,790
786,770
2,246
55,136
54,587
1,200,087
2,828,533
1 003,008
1 412,831
315,318
868,981
1,454,206
503,770
821,071
284,423
331,106
1,374,327
499,238
591,760
30,895
1,366,877 i
3,615,303
1,005,254
1,467,967
369,905
Stamford, Conn
ZanesvUle, Ohio
Madison, Wis
Waltham,Mass
Easton, Pa
430,949
222,077
62,024
67,172
24,789
2,201,310
1 318,886
2 282,370
1,386,152
532,207
906,480
583,337
1,139,447
832,643
395,448
1,294,830
735,549
1,142,923
553,509
136,759
Charleston, W . V a . . .
Poughkeepsie, N. Y..
Newport, R . I
Wilmington, N . C . . . .
292,162
92,022
475,973
67,042
1,041,966
1,060,927
1 471,317
729,467
183,607
302,141
619,950
204,646
858,359,
758,786
851,367
524,821
$1,251,133
189,786
1,077,680
249,119
860,126 |
$1,811,980
576,402
1,142,500
415,197
530,951
$1,376,830
221,030
893,098
274,690
917,886
1,087,366
2,639,923
1 005,254
1,360,724
272,876
668,321
1,695,114
625,46S
665,836
239,453
419,045
944,809
379,786
2,632,259
1,540,963
2,344,394
1,453,324
556,996
2,130,718
913,173
2,162,243 1
1,407,363
492,386
961,881
674,318
1,378,591
716893
416,427
33,423
1,168,837
338,855
783,652
690,470
75,959
1,334,128
1,152,949
1 947,290
796,509
926,501 !
1,079,741
1,492,776
788,973
775,888
728,182
846,631
530,615
150,613
351,559
646,145
258,358
$3,317,456
1,049,285
2,642,145
816,338
1,730,377
$3,188,810
797,432 I
2,035,598
689,887
1,448,837
lAlso the aggregate of payments and cash balances at the o'.ose of the year.
titiA fififi
Usrf .QCO
FINANCIAL STATISTICS OF CITIES.
140
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 RECEIPTS.
From taxes.
crrr AND DIVISION OF CITY'S
GOVERNMENT.
Grand total.
Group I...,
Group II...
Group III..
Group IV..
Group V,..
Total.
From
special
Non
Business. business
.license.
General
property.
Special
property.
(Table 7)
(Table 7) (Table 7) (Table 7) (Table 7)
Poll.
and from
special
charges
for
outlays.
From
From
From
fines,
dona
subven
forfeits, tions
tions
and
and
and
gifts.
grants.
escheats.
From
ments*
(Table 7) (Table 7) (Table 8) (Table 8) (Table 8)
$1,065,537,142 $666,402,637114,739,512 $1,998,033 $53,454,528]|$5,726,168 $83,195,596 $4,938,727 $39,806,668 $1,395,034 $2,638,120
546,582,920
156,132,674
179,192,956
100,065,115
83,563,477
353,211,330
91,217,109
111,352,227
59 993,693
50,628,378
8,396,044
1,159,418
3,124,892
952,189
1,106,969
215,706
116453
786,755
446 566
432,553
26,910,893 3,617,287 34,721,123 2,163,451 9,217,487
9 493,171 783,276 13,846,665 601,916 12,412,174
7,823,300 616,759 17,492,086 963,871 8,062,530
5,298,214 404,466 8,845,225 590,696 5,826,609
3,928,950 304,380 8,290,492 618,793 4,287,868
286,061 1,800,107
219,388 378,476)
236,130 307,817
354,773 108,369
43,351
298,682
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1917.
Now York, N . Y . .
$236,278,790 $164,248,462 $4,586,190
$6,543, 977$11,260,074 $14,800,278] $959,593 $2,318,039
$1,775 $822,4701
87,931,732
49,162,919
8,480,8951 1,339,847
9,246,158
502,279 1,484,987
9,439
507,464
50,961,813
6,796,120
20,019,968
5,406,056
4,747,775
17,668,149
5,480,065
17,571,109
4,901,766
3,541,830
8,480,895 1,292,326
47,521
8,983,309
447,511
52,467
1,920 1,484,987
281
100
1,761
303,731
1,880
5,798
200,379
3,354
' 46,668,586
27,856,283
$75,038 2,152,182
125,872
697,821
74,717
8,466
243,670
36,698,9511
9,861,697
75,038 2,152,1821
125,872
697,821
74,523
194
237,841
973,552
8,466
144,357
99,313
107,938
19,145,804
8 614,155
96,324
26,126,055
13,989,340
723,456
3,757,874
217,410
2,676,061
44,578
378,354
18,611
14,767
21,183,315
4,942,740
10,134,419
3,854,921
221,203
502,248
3,757,874
217,410
2,676,061
33,703
10,875
6,540
371,814
18,611
14,767
Boston, Mass.....
38,397,676
25,985,727 2,666,540
140,668 1,135,293
120,400
365,545
79,441
65,052
77,274
52,018
Cleveland, Ohio..
22,367,104
13,796,546
24,248
989,051
57,959
1,877,520
95,133
378,391
8,197
48,681
13,264,387
3,037,202
6,065,515
6,040,722
2,325,123
5,430,701
24,248
988,907
144
47,137
10,8221
1,527,385
350,135
84,356
10,302
475
23,593,4911
15,004,429
96,1881
720,179
24,314
21,211,037
2,382,454
13,613,040
4,931
91,257
405,258
314,921
18,220
6,094
299,422]
1,108,7291
113,284
345,865
9,648
624,657
798,173
51,691
244,759
158,677
564,434
71,263
51,596
737,045
61,128
44,665
7,0261
244,759
136,432
62,812
365,190
71,261
43,490
8,106
879,569
85,354
Chicago, 111
City corporation..,
County.
School district.....
Park districts
Sanitary district..
Philadelphia, Pa..
City corporation...
School district
Poor districts.....
St. Louis, Mo.
City corporation..
School district....
City corporation..
County.
School district....
Detroit, Mich.
City corporation..
County
Baltimore, Md..
18,184,977
Pittsburgh, Pa..
23,638,678
City corporation...
County
School district
10 Los Angeles, Cal.
City corporation...
County
School district
1,391,389
10,787,777
262,849
<*)
8,885
3,470
374',921
6,197
2,000
39,796
2,101,220]
118,435 1,312,611
5,682
38,4831
2,101,2201
66,266 1,080,324
52,169
232,287
5,682
13,922,206
4,202,068
5,514,404
17,373,532
9,221,932
3,335,160
4,816,440
23,395,825
15,006,315
1,224,540
306,436
2,365,901
137,988
20 663
26
120,945
13,439,262
5,598,470
4,358,093
6,738,407
4,888,271
3,379,637
1,219,078
5,462
108,994
197,442
2,358,103
7)798
101,415
19,530
(*)
1,211,3
879,569
20,958
76,742^
8,612
GROUP n.—CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
11 Buffalo, N . Y
$19,032,355
$13,055,556
$423,408
$735,139
$74,568
$479,749
$92,671
City corporation..
County
17,003,682
2,023,673
11,467,378
1,588,178
423,408
735,139
34,656
1,239,490
65,446
V22
239,378
240,371
92,671
San Francisco, Cal...
20,116,992
12,684,587
1,420,932
160,664
2,555,390
19,242
808,034
50,984
19,818
Milwaukee,. Wis
14,017,001
8,638,996
397,708
1,446,644
90,157
1,059,516
71,529
723,946
254
63,396
11,565,419
2,451,582
6,960,853
1,678,143
385,358
12,350
1,272,159
174,485
34,899
55,258
1,037,730
21,786
68,777
2,752
438,665
285,281
254
63,396
14,863,333
8,769,628
55,592
732,991
80,642
532,867
44,321
187,077
19,378
40,302
10,382,252
2,042,447
2,438,634
4,850,004
1,793,018
2,126,606
55,592
711,766
21,225
70,442
10,200
532,867
36,078
8,243
15,586,641
8,844,509
142,484
$60,500
851,896
34,175
072,458
33,344
1,647,708
6,585
32,138
13,293,020
2,293,621
7,106,544
1,737,965
81,294
61,190
60,500
851,896
34,175
957,244
15,214
21,973
11,371
1,570,597
77,111
6,585
32,138
City corporation..
County
14 Cincinnati, Ohio
City corporation..
County
School district....
15 Newark, N . J
City corporation..
County
$34,656 $1,239,490
5,130
181,947
19,378
12,382
"SliiS
16 New Orleans, La..
8,670,510
5,420,597
61,508 1 932,922 1 42,8701
81,505 I 35,9631 184,636
30,194
34,719
* For explanation of differences in amounts reported In this column and total payments for outlays reported in Table 18, see test discussion for Table 18, page 96,
GENERAL TABLES.
141
COST PAYMENTS, BY DIVISIONS OP CITY GOVEKNMENT: 1917.
assigned to each, see page 19. For a text discussion of this table, see page 51.]
EEVENTJE RECEIPTS—continued.
GOVERNMENTAL COST PAYMENTS.
EXCESS OF R E V E N U E
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. 1
Total.
Total.
(Table 9) (Table 10) (Table 10) (Table 10) (Table 11)
Expenses Expenses
public
of general ofservice
depart
enter
ments.
prises.
For
outlays.1
Interest.
(Table 12) (Table 15) (Table 17)
(Table 18)
RECEIPTS OVER—
Excess of
govern- 1
j mental
cost
payments
Govern Payments
over
mental
for ex
revenue
cost
penses
receipts.
pay
and
ments. Interest.
i
326,580,328 814,037,647 $11,986,302 $32,479,059 $106,158,783 $1,108,021,565 $821,491,575 $634,345,219|$46,625,42l{$140,520,935 $286,529,990 $42,484,423
$244,045,567
13,631,503 8,749,036 10,106,355
4 729 964 1,567,668 1,441808
4,184,676 2,339,252 242,307
2,106,248 817,557
71,396
2,027,937 564,134
124,436
118,345,448
. 38,075,339
42,483,956
23,380,964
21 759,860
21,724,711
3,430416
4,227,776
1,750,204
1,345,952
51,931,821 i
14,734,772
17,432,578
12,499,010
9,560,602
563,679,659 1128,237,472 326,388^766 20,537,253 81,311,459 135,442,187 I 17,096,739
162,093,899 118,057,335 93,226,520 7,191,540 17,639,275 44,036,564 5,961,225
185,595,748 136,709,000 107,129,302 8,103,823 21,475,875 48,886,748 6 402,792
108,156,996 76,684,151 59,011,046 ; 6,237,729 11,435,376 31,472,845 8 091,881
88,495,263 61,803,617 48,589,591 4,555,076 8,658,950 26 691 646 4,931,786
1
t
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1917.
1$3,582,293 $39,564,177
$1,675,160 31,863,037 $3,255,244 $12,823,509-821-120.983 $232,696,503 $196,714,619 $138,314,510 $6,259,966 $52,140,143 $35,981,884
1 2,899,196 4,306,121
634,698 1,363,495 7,994,234 1 92,675,324 1 61,132,213 [ 53,783,242 3,413,481
3,935,490| 31,543,lll| $4,743,592,
33,344,973
7,001,523
15,391,179
3,525,427
1,869,111
28,082,206 2,892,165
6,548,037
15,351,573
3,033,321
£21,316
768,105
2,370,602
453,486
39 606
492,106
579,690
21,514,382
885,911
4,324 981
1,647,574
3,170,263
50,558
832,938 6,908,954
278,506
130,751
102,982
18,318 1,085,280
| 1,711,374
630,744 4,774,996
1,872,691 5,233,339
69,345,528
41,314,141
33,706,614
2,401,076
5,206,45l|
18,031,387) 12,676,942,
|i,674,874
26,174
10,326
630,744 4,773,052 1,725,038
lj944
146,365
1^288
5,233,339
47,640,867
11,600,907
103,754
32,331,043
8,879,344
103,754
25,060,517 2,401,076
8,543,172
102,925
4,869,450
336,172
829
15,309,824
2,721,563
|
686,668
604,666
155,179
287,135
2,571,956
24,269,263
17,501,334
15,209,270
1,349,296
942,768
6,767,929
1
670,419
16,249
604,666
45,476
109,703
210,205 2,571,956
76,930
19,345,9901 13,216,001 1 10,941,159 1,349,296
4,268,111
4,923,273 i 4,285,333
925,546
17,222
6,129,989
637,940
j 1,699,232 4,306,121
937,561
81,688
129,026
51,689
1,103,855
1 1,606,776
36,886
547,254
194,136 1,083,321 1,951,622 3,376,784
16,645,900 j 12,460,173
3,449,468
1,074,018
3,111,709 j
8,188,951 1 2,467,747
2,395,480
413,023
303,206
5,909,347
1 311,923
967,681
648,727
106,340
137,882
24,192
406,169
1,905,816 j
26,614,244 [ 13,891,662 1 12,057,653
657,687
1,176,322 j 12,722,582 1 3,020,753
24,192
381,062
25,087
1,905,816
24,450,062
2,164,182
12,272,347
1,619,315
10,523,391
1,534,262
657,687
1,091,269
85,053
1,092,994
2,166,692
17,707,706
14,530,881
10,182,162
783,013
3,565,706
3,176,827
5,505,056
2,857,189
1,236,344
1,411,523
5,613
1,800
1 1,826,417
9,356
1,557,167
269,250
9,356
769,266
799,063
46,622
12,593
922,435
2,436,200
23,347,701
17,842,645 | 14,134,943
913,396
12,831,739
4,484,199
6; 031,763
7,439,392
2,528,182
4,167,369
894,824
18,572
1,640,334
701,101
452,871
9,974,550
3,247/855
4,620,240
202,903
53,714
12,593
466,206
181,818
274,411
2,434,186
2,014
656,083
77,883
83,665
211,712
2,377,422 ;
28,193,847
175,205
36,507
2,377,422 i
17,120,026 1 9,323,950
3,454,771
4,517,952
5,340,134
6,555,869
27,314
1,300
55,051
6,359,315 1,074,018
1,474,348
4,626,510
2,794,306 j
168,746
469,625
58,337
67,489
10,394
6,232,314
15,733,160
3,199,294
5,897,397
9,828,813
1887,371
4,929,716
18,118,855 | 13,600,882 2,311,723
5,304,708 2,311,723
3 342 303
4,953,866
5,354,445]
4,402,986 7,852,454
1,373,597
24,834,851
1,206,651
220,385
79,740
189,093
423,154
43,836
22,939,311
2,748,395
27,164
8,681
256,617
30,545,222
2,748,395
35,845
696,708
33,994,690
26,799,519]
1,856,792 8,624,72l|
792,949
7,413
j
54,859,355
7,887,434
19,716,160
5,173,001
5,039,374
5,721,204|
[ 9,701,829
12,177,715
544,867
477,269 3,654,096
j
2,206,250 1 10,074,992 j 4,798,022
1,707,519
112,463
386,268
290,977
5,79G,033
5,276,970
7,796,076
1,063,181
1,215,735
1
GROUP n . - C I T I E S HAVING A POPULATION OF 300,000 TO 500,000 I N 1917.
ml
$844,282 $184,411
$5,523
IIII
184,411
5,436
87
148,659
120,778
7,525
3,273
7,525
3,273
377,418 1,283,607
$471,549 $1,391,020
1,391,020
12,818,570
1,490,476
10,459,240
1,437,700
738,702
125,422 1,544,914
21,831,333
14,760,120
11,440,137
1,037,582
124,173 1,004,151 j 14,796,943 | 9,810,910 j 8,769,489
12,144,194 | 8,140,838 I 7,196,447
97,101 1,004,151
1,573,042
1,670,072
2,652,749
27,072
9,532,979
13,190,657
16,838,849
1,362,880
825,426
392,570
648,851
392,570
551,821 1 4,003,356
982,677
97,030
429,245
42,304
1
368,662 ^77,418^ 1,272,501
163,672
18,870
11,106
j
460,062
279,061
609,891
278,997
64
502,194 1,611,830
107,697
1 320,136
75,608
11,028
259,359
11,738,167
2,162,305
2,938,377
1,611,830 j 16,589,935
13,888,226
2,701,709
1,620,628
52,776
2,282,401:
2,972,361;
502,699
7,071,213 $1,714,341
4,986,033
578,889
3,078,789
3,648,192
573,302
5,587
2,778,964
124,512
175,313
2,957,870
427,466
262,856
9,791,564
517,049
2,330,294
3,951,028
10,507,940 1 8,073,672
1,717,892
2,130,967
-517,049
1,917,219
413,075
3,380,286
570,742
8,780,297
1,734,839
2,675,521
5,428,031
1,604,740
2,500,208
12,638,907
$1,248,2491$4,723,309 j
$738,702 $1,673,404 [ $3,475,060 i
15,790,931
1*993,175
712,580 1,362,582
298
40,661
72,185
1777u53~
283,009
$17,784,106 $14,309,046 $11,896,940
832.064
1,183,460 11 10,777,902! | 7,855,260 1 5.193.259
* Not reported separately
779,942 j
5,356,872
4,206,091
1,975,516 j
1,672,676 ]
1,003,294
2,947,734
1.820.037 | 2,922,642 | 2.107.302
815,250
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
REVENUE BECEIPTS.
From
special
Lssessmentsl From
From
From
From
fines,
and from forfeits,
dona
subven
pension
special
tions
tions
and
Non
and
Special
grants. and gifts. ments.
Business. business charges
Poll.
property.
for
license.
outlays.
(Table 7) (Table 7) (Table 7) (Table 7) (Table 7) (Table 7) (Table 8) (Table 8) (Table8)
From taxes.
CITY AND DIVISION OF CITY'S
GOVERNMENT.
Total.
General
property.
(Table 7)
GROUP H.-CITIES HAVING A POPULATION OF 300,000 TO 600,000 IN 1917—Continued.
Washington, D. C
$16,001,125
$6,475,878
|$1,516,547
$91,316
$281,287 $137,8
{$6,313,903
$72,685
Minneapolis, Minn
11,155,059
7,187,388
$75,914
506,646
15,117
1,531,818
50,6
365,606
10,964
33,517
City corporation..,
County
19 Seattle, Wash
10,157,711
997,348
15,436,254
10,130,897
2,719,920
1,958,496
626,941
8,860,934
6,447,259
740,129
8,754,573
41,993
33,921
503,873
2,773
5,042
10,075
60,778
1,509,730
22,088
2,754,787
47,903
2,785
80,311
324,504
41,102
508,887
10,964
1,924
33,242
275
17,881
4,724,937
2,296,480
1,440,431
292,725
4,888,067
59,943
40
4,627
56,151
2,754,787
74,366
3,222
2,723
1,924
17,881
64,312
$4,445
522,701
31,328
111,779
20,313
501,352
7,535
995,828
7,019,428
1,841,506
3,392,120
1,495,947
31,630
32,682
4,445
522,701
30,573
755
111,322
457
7,295
13,018
938,492
57,336
196,800
City corporation..,
County.
School
" ofcdistrict..
Port of Seattle.
Jersey City, N. J.
City corporation..
County
21
Kansas City, Mo.
City corporation..
County
School district....
12,392,470
6,497,330
766,770
141,573
2,725,768
33,783
7,925,927
1,617,205
2,819,338
2,835,376
1,117,186
2,544,768
507,689
257,301
1,780
141,573
2,725,501
267
31,821
1,552
410
17,389
179,411
$25,722 $2,223,094
$31,744
2,223,094
t
$18,765
15,857
24,917
15,857
24,758
159
5,705
4,877
5,705
4,877
$649,990
$1,290
$19,880
31,703
41
649,990
140
1,150
7,070
12,810
369,064
7,738
20,436
369,064
7,564
174
9,477
10,959
GROUP in.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
22
Portland, Oreg.
$9,087,679
$4,620,239
$92,973
2,548,001
1,751,342
320,896
92,973
23 Indianapolis, Ind...
6,211,736
2,442 001
433,942
7,125,149
4,298,967
$15,546
331,307
69,257
1,658,117
11,978
City cor]
School -
2,747,249
1,551,718
15,546
rict....
5,140,771
1,984,378
331,307
69,257
1,658,117
11,978
7,206,625
5,108,175
City corporation..
School district....
5,507,425
1,699,200
3,514,611
1,593,664
City corporation..
School district....
Port of Portland..
tlOD..
24 Denver, Colo..
89,935
25,722
44,368
1,222,092
31,501
97,074
7,733
5,463
44,368
1,222,092
27,962
3,539
97,074
4,577
3,156
5,463
25 Rochester, N. Y..
8,162,567
5,170,867
$118,641
244,267
11,584
1,139,392
10,675
125,115
3,750
37,484
City corporation
County supervisors' fund..
26 Providence, R. I .
7,964,530
193,037
5,020,503
150,364
70,968
47,673
244,267
11,584
1,139,392
10,675
125,115
3,750
37,484
6,995,480
4,691,560
25,468
27 St. Paul, Minn...
6,484,305
3,962,859
28 Louisville, K y . . .
6,158,770
3,985,989
29 Columbus, Ohio..,
5,289,316
2,885,090
6,328
115,122
3,948,622
1,340,694
1,688,685
1,196,405
6,328
115,122
5,898,734
3,543,464
338,176
20,825
710,150
41,430
999,690
15,060
12,394
4,091,679
1,803,064
3,991
2,722,825
816 648
3,991
329,560
8,616
20,825
710,150
41,430
24,890
•9741800
15,060
12,394
49,875
3,532 J
15,490
49,875
2,290
1,242
1,429
14,061
City corporation..
School district....
30
Oakland, Cal..
City corporation...
School district
Sanitary districts..
31 Toledo, Ohio..
City corporation..
School district....
32,362
16,610
315,678
13,579
87,342
6,899
36,338
50
. 613,899
3,443
803,119
19,191
182,831
76,133
10,919
479,387
49,242
336,882
9,970
332,313
831
12,698
30,352
777,859
6,473
81,789
2,718
17,624
30,352
777,859
1,458
1,260
' 2,273
15)351
6,473
81,789
4,511,121
2,782,876
7,268
211,722
12,678
552,560
7,232
3,313,695
1,197,426
1,718,837
1,064,039
7,268
211,722
12,578
552,560
6,656
576
32
Atlanta, Ga
3,858,293
2,417,084
17,207
273,791
71,404
107,694
33
Birmingham, Ala.
2,224,914
913,150
26,190
387,390
38,581
256,485
62,668
281,030
6,361
1,439
34
Omaha, Nebr
5,705,515
3,165,882
350,277
10,835
703,515
41,025
103,384
10
9,383
3,363,981
1,376,659
964,875
2,264,869
901,013
5,823
344J454
10,835
643,970
27,360
13,648
22,179
81,205
10
1,269
8J114
City corporation..
School district....
Water district....
"59,^45
35 Worcester, Mass..
6,413,454
3,318,885
36 Richmond, Va...,
4,307,352
2,558,068
37
Syracuse, N . Y . . . ,
4,348,215
2,917,484
4,264,782
83,433
2,834,051
83)433
38
City corporation
County supervisors' fund..
Spokane, Wash.
381,862
17
100,874
210,337
4,582
212,400
6,543
37,501
10,000
23,741
208,583
8,956
112,800
37,676
86,516
3,146
7,650
55,995
180,787
9,478
554,365
7,143
63,783
1,951
14,111
55,995
180,787
9,478
554,365
7,143
63,783
1,951
14,111
3,733,231
1,692,100
19,496
City
Ltfon
2,622,344
1,064,019
19,496
School
1,110,887
628)081
let
i For explanation of differences in amounts reported to thb colnnm and total payments for outlay
897,174
29,118
469,049
365
4,496
4,030
897,174
29,002
116
4,496
469,049
10
355
GENERAL TABLES.
143
COST PAYMENTS, BY DIVISIONS OF CITY GOVERNMENT:- 1917-Continued.
assigned to each, see page 19. For a text discussion of this table, see page 51.]
REVENUE BECEHT8—continued.
GOVERNMENTAL COST PAYMENTS.
EXCESS 0 * REVENUE
From
From
earnings
ofgeneral highway
privi
depart
leges.
ments.
From
rents.
From
interest.
For expenses and interest.
From
earnings
of public
service
enter
prises.
Total.
Total.
(Table 9) (Table 10)1 (Table 10)1 (Table 10) (Table 11)
Expenses Expenses
public
of general ofservice
Interest.
depart*
enter
ments.
prises.
(Table 12) (Table 15) (Table 17)
| Excess of
RECEIPTS OVER—
govern
mental
cost
For
Govern Payments
outlays.* I payments
over
for ex
mental
revenue
penses
cost
receipts.
pay
and
ments. interest.
(Table 18) ;
$339,871
$19,742
1 325,770
98,121
$215
240,439
85,331
430,367
98,121
215
75,386
13,726
138,3S3
278,198
13,761
25
75,386
3,697
10,029
J 219,046
§3 £fc
GROUP IL-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917-Continued.
|
142,904
226,683
20,338
$35,870
$697,412
288,332
664,963
13,057,642
229,463
664,963
58,869
107,561 2,570,090
12,177,322
880,220
16,490,684
$13,309,704 $10,180,327
$9,814,087
$141,313
8,910,274 1 7,382,659
347,969
8,181,609
728,665
10,823,542
6,738,778
347,969
643,881
1,623,938
6,984,464
3,623,546 1,237,722
1,374,540
66,401
1,967,477
18,901
319,815
| 5,873,887
240,388
$224,927
$3,129,377
6,371,596
1,713,907
2,187,796
555,243
168,049
167,492
557
310,029
85,877
1,398,396
6,498,284
1,893,626
6,072,504
1,620,606
1,305,666 1 12,224,991 1 7,880,182 J 6,547,055
740,176
592,951 j 4,344,809
3,238,768
1,321,321
1,986,966
740,176
285,515
3,817,003
20,441 j
236,223
286,995
291,583
133,688
3,658
186,927
133,688
1,050
90,077
26,827
70,023
2,608
8,081,462
1,577,985
2,565,544
1,305,666
4,264,459
1,341,762
2,273,961
240,388
17
2,244,785
18
4,607,712
19
1,167,824
20
167,479 4,512,288
21
$855,067 $2,843,135
72
2,588,932
?3
1,368,029 1,935,233
?4
897,726
1,701,938
?5
1,510,328 j 3,350,142
1,648,142
272,966
314,894
220,319
348,964
216,527
1,578,835
698,800
9,721,738
3,362,049
2,502,690
904,207
8,391,910 1
4,619,470
1,254,417
1$2,691,421 $5,820,798
1
1,179,646 | 4,147,268 ;$1,902,483
1,094,862
3,995,713 |
151,555 1
84,784
2,220,140 J 5,662,142! 1,054,430
66,480 2,208,486
40,852
34,948
229
326,656
395,906 1,398,386 [
7,693,110
!
1,212,646 1
366,189
469,024
425,780
273,020
GROUP UJ.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
$893,338 1 $8,232,612 j $6,244,644 ] $4,109,556
$67,589 $299,305
$4,446
$158,069
42,295
8,346
16,948
299,305
4,446
130,547
18 322
9; 200
j 107,702
129,822
4,602
52,557
48,056
7,461,770
4,536,217' | 4,240,689
81,782
25)920
129,822
2
4,600
30,614
21,943
48,056
5,299,708
2,162,062
2,943,293
1,592,924
2,726,235
1)514)454
|_ 277,550
121,843
23,778
129,932
275,683 121,843
• 1,867
23,778
129,932
47,181
$455,979 $1,679,009 1 $1,988,068 1
114,856
1,591,537
55,692
31,780
1,339,809
597,585
50,674
16,571
278,957
2,925,553
16,571
200,487
78)470
2,356,415
569)138
47,181 j 5,837,696 [ 5,271,392 j 4,765,786
38,286
467,320 1
566,304
3,247,901
1,517,885
38,286
462,826
4)494
499,396
66,908
4,062,426 1 2,129,766'
806,440 i 5,402,235
1,730 322
1)786,014
2,383,599
249)468
446,778 , 396,104
86,898
4,248,409
1,589,287
3,749,013
1)522,379
341,123
$336,621
82,190
305,110
204
140,724
772,564 |
9,060,293 j 6,460,629 J 5,197,774
385,529
877,326 j 2,599,664 j
82,190
305,110
204
140,724
772,564
8,898,368
161,925
6,298,704
161,925
385,529
877,326
2,599,664
246,734
34,963
433,014
874,428
7,349,083
5,567,533
4,389,664
320,190
857,679
1,781,550
353,603
1,427,947
?ft
48,722
41,933
95,785
494,123
7,094,623
4,878,204
3,825,115
343,580
709,509 j 2,216,419
610,318
1,606,101
?7
6,630
500
114,313
731,527
5,845,115
4,347,086
3,564,306
202,949
579,831 I 1,498,029
1,811,684
?8
13,080
5,168
346,768
808,571 [
5,965,516 j 4,359,283 [ 2,898,349
520,371
940,663 j 1,606,233 |
930,033
?9
I 177,685
15,689
13,0S0
2,309
2,859
319,427
27,341
808,571
4,587,625
l)377,891
3,062,655
1)296,628
1,661,511
1)236,838
520,371
880,773
59,790
| _ 77,249
38,609
13,692
87,995 j 5,516,985 | 4,269,911 j1 3,708,607
116,648
444,656 j 1,247,074
1,628,823
30
38,609
13,692
87,995
2,183,803
1)524,804
116,648
394,605
48,107
l)944
793,153
fil
JS jg £ jl i
1
~^74~249~
3)000
676,441 j 2,073,317 1 1,280,164
532,797
143,644
3,131,840
2,677,487
247,979
206,374 •
639,213
87,240
726,453
32
1,869,757
1,359,001
32,628
478,128
236,855
118,302
355,157
31
5,204,060 j 4,128,029 j 2,857,410
323,250
947,369
1,076,031
j 501,455
1,577,486
34
1,688,222
l) 169,126
16,679
306,571
528,406
80,958
338,005;
125,462
566,839
233,234
1,282,904
35
492,232
719,068 j
159,686
512,582
159,686
512,582
142,303
691,077
367,472
142,303
482,000
109,077 1i
349,450
18)022
71,183
36,997
1,517
93,476
80,629
12)»47
270,402
17,400
2,700
237,237
237,237
23,082
129,417
1,371
878
588^
290
1,637
2,124
36,583
112,933
52,915
15,088
44,930
269,699
174,042
3,771,053
2,106,612
50,570
876,680 j
860,383
2,233,307|
1,250,084
644)638
565,650
5,180,220
4,130,550
939,233
5,068,836
3,504,231
4,593,566 1 3,386,804
16,297 |~2,977,567
1,492,738
733,755
62
3,438,249
2,292,931
48,017
6,807
72,578*
415,716 j
48,017
6,807
72,578
415,716
3,286,486
4,493,248
100)318
100,318 j
2,714,536
2,614,218
100)318
|__ 152,304
33,142
18,228
413,609 j
3,010,736 1 2,643,264
1, vU9, oof
1
1
K9,30f
13,003
33,142
120
120
17,945
283
413,609
1
j 381,749
1,092,642
154)432
283,705
528,301 1 3,737,485 \
2,053,800
160,396
*
283,705
528,301 |
172.330
621,049
1,524,970
81,263
1,625,191
1,132,631
222,224
7,513
3,652
676,200
2,441,693
1,276,275
7,513
2,702
4^ 894
2,695,056
1)572,911
1,944
313,655
5,791,285 I 3,717,968 | 2,757,822
2,702
89,509~
17,739
1 107,248
1
3,787,698
1)727,343
1^944
5,035,849
161,925
1,084,636
1,708,939
2,058,389
952,34711 '934)325 1 825,248
1,295,792
777)525
744,260
242,654
.
89,117
1,049,670
1,564,605
1,206,762
1,206,762
761,484
245,351
[
j 722,495
803,121
36
961,411
37
1,089,967
38
FINANCIAL STATISTICS OF CITIES.
144
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 BECE1PTS.
From
special
I City number.
From taxes.
CITY AND DIVISION OF COT'S
GOVERNMENT.
Total.
General
property.
(Table 7)
From
From
From
From
fines,
pension
dona
subven
and from forfeits,
assess
tions
tions
and
special
Non
and
Special
grants. and gifts. ments.
cfiarges escheats.
Poll.
Business. business
property.
for
license.
outlays.
(Table 7) (Table 7) (Table 7) (Table 7) (Table 7) (Table 7) (Table 8) (Table8) (Table 8)
GROUP III.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917—Continued
$3,307,772 | 92,616,383
881,220
$42,052
$200,879
$13,912
$26,449
$48,426
$94,910
$289
$11,498 |
3,232,963
64 014
10,795
2,545,810
60,098
10,475
81,220
42,052
200,879
13,912
26,449
48,426
92,610
2,300
289
11,498
40
3,253,983
2,003,397
86,159
20,506
232,130
21,377
290,943
1,537
41
2,138,431
1,479,522
24,269
253,302
8,878
133,224
16,615
105,666
823
705,655
773,867
24,269
253,302
8,878
133,224
4,696
100,970
823
to
16,605
10
231,110
15,158
68,919
15,918
408,931
5,390
81,573
16,984
407,367
6,325
247,228
81,573
16,984
407,367
6,325
5,967
241,261
30
!
!
~l72W~788~!
905,643
Citv corporation
7,871 J
7,87i
3,967
4?
2,600,272
1,586,664
43
3,226,342
1,974,195
2,129,233
1,097,109
1,149,564
824,631
44
3,105,633
2,141,178
200,312
155,472
1,295
25,821
7,065
6,036
45
2,913,620
1,806,566
2,059
137,565
21,231
295,116
18,294
55,111
30,876
8,245 J
2,071,402
842,218
1,034,411
722,155
2,059
137,565
21,231
295,116
18,294
55,111
15,112
15^764
8,245
46
3,726,738
2,333,835
76,849
777
440,824
62,974
197,483
242
47
2,618,108
2,227,199
72,770
23,532
2,220
7,343
182,907
1,965,088
653,020
1,793,982
433,217
72,770
^3,532
2,220
7,343
48
3,113,737
2,476,621
23,175
53,460
182,797
16,069
107,495
39,907
82,996
49
3,431,242
2,217,688
351,340
50,505
104,747
1,334
44,972
6,099
17,788
4,015,627 J 2,029,346
320,100
30,059
857,242
12,866
377,737
1,290,778
320,100
30,059
857,242
12,866
214,980
8,246
152,414
38,441
School district
60
.,.„TT,,
2,884,461
1,131,166
51
2,584,542
52
3,822,333
53
2,502,332
54
3,390,752 J
2,490,713
790,293
115,746
55
3,099,549
66
2,690,583
57
4,204,447 |
7,000
63,090
738,568
1,258,004
2,675,855
1,708,436
182,907
250
.4,108
4,108
377,737
7,753
3,016
38,756
5,515
5,921
50,891
3,808
6,766
4,533
148,539
46,214
118,744
1,255
39,876
6,156
10,647
5,000
17,447
2,901
402,972
65,480
370,482
1,325
3,340 1
17,447
2,901
402,972
65,418
62
3,340
370,482
1,025
20,399
193,667
58,019
6,023
9,169
300
7,401
15,418
18,500
141,684
10,090
241,940
11,435
332,367
5,533
4,679
736,357
53,749
95,642
3,296
149,884
19,192
64,948
12,644
2,199 |
545,704
190,653
63,749
95,642
3,296
149,884
19,192
5,346
59,602
12,644
2,199
600
1,748,962
640,905
1,475,609
945,632
35,542
82,251
4,473
22,844
4,255
76,570
1,055,338
420,271
627,431
318,201
20,542
15,000
82,251
4,473
22,844
4,250
5
2,112
74,458
600
2,737,094
1,774,140
1,494
114,341
4,203
398,975
31,007
44,944
4,153
1,863,391
873,703
975,307
798,833
1,494
114,341
4,203
393,975
31,007
60
1,867,782
1,238,334
61
2,177,193
1,044,468
14,590
62 Albany, N . Y
3,352,158
2,267,320
60,711
3,233,797 1 2,148,959
118,361
118,361
60,711
59
7,753 J
366,291
3,391,075
813,372
58
9,038
270,977
1,419,402
lifts
School district
13,434
4,153
44,044
9,498
39,685
6,392
144,311
9,854
130,249
5,011
130,249
5,011
347,015
101,765
109,034
4,907 1
4,907
11,021 J
ii,02i
12,784
95,216
3,274
125,030
4,725
232,156
2,503
347,015
3,458
472
10,226 1
3,458
62,888
52,888
472
10,226
8,557
11,579
2,917
63
4,456,871
3,076,186
232,858
60,348
140,817
1,843
64
2,568,780
1,708,042
132,806
54,080
10,075
1,298
2,787
3,000
65
2,230,154 1 1,971,604
13,436
17,485
26,267
22,839
55,283
120
2,205
1,166,178
1,063,976
13,436
17,485
26,267
22,839
1,515
53,768
120* !
2,205
131,654
1,321
36,727
5,255
5,167
66 1
988,288
983!316
2,064,547 J 1,365,374
253,502
13,748
51,823 . 10,201
1,000
i For explanation in difference to 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, BY DIVISIONS OF CITY GOVERNMENT: 1917—Continued,
assigned to each, see page 19. For a text discussion of this table, see page 51.]
REVENUE RECEIPTS—continued.
From
From
earnings
of general highway
privi
depart
leges.
ments.
From
rents.
From
interest.
GOVERNMENTAL COST PAYMENTS.
For expenses and interest.
From
earnings
ofpubflc
service
enter
prises.
Total.
Total.
(Table 9) (Table 10) (Table 10) (Table 10) (Table 11)
|
Expenses Expenses
public
of general ofservice
Interest.
depart
enter*
ments.
prises.
(Table 12) (Table 15) (Table 17)
For
outlays.*
125,590
707
30
12,242
1,544 i
408
290
15,571
$1,805
$37,661 |
37,475
186
1,490
315
$3,719 j $3,201,231 | $2,751,879
$2,566,893
$1,378
3,719
3,123,962
66,950
10,319
2,679,524
62,036
10,319
2,500,228
56,395
10,270
1,378
444,323
3,344,174
2,993,145
2,112,636
233,921
$183,608 |
$449,352
177,918
5,641 j
49
444,438
4,914
106,185
646,588
351,029
J
41,029
11,988 \
2,780
52,404
60 j
2,093,725 j 1,834,857 1 1,661,568
173,289 j
258,868 1
36,626
< 403
11,988 1
2,780
33,882
18,522
60
1,218,086
875,639
1,009,408
825,449
103,978
69,311
203,678
50,190
129
2,842,166
82,197
94,755
575
66,125
2,226,460
1,897,878
844
327,738
615,706
124,502
11,692
45
31,612
324,819 j
3,249,000 1 2,463,277
2,042,068
214, SCO
205,449 1
785,723 j
ios,oo4
11,692
45
16,892
14,720
324,819
2,021,998
1,227,002
1,446,261
1,017,016
1,076,S95
966,073
214,8C0
154,506
50,943
575,737
209,986
974,829
16,497
12,568
1,441
126,037
286,694
3,295,785
2,320,956
1,881,678
109,391
329,887 j
36,143
2,479
101,447
2S1,499 j
3,602,994 j 2,270,180
1,789,832
102,429
377,919 1 1,332,814 j
106,291
10,093
36,143
2,207
272
71,474
29,973
281,499
2,634,541
1,113,096
1,550,044
720,136 1
676,736
102,429
334,519 I 1,034,497 1
248,317
43,400
61,198
24,717
62,155
465,684
18,734
10,299
59,457
13,647 ''
15,337~
3,397
10,299
25,958
33,499
13,647
78,029
J
116,9S9
41,497
116,177
J
J
223,513
925,058
350,682 |
1,415,418!
633,414
1,084,227
505,851
12,110
319,081 1
67,563
43G,564
489,394
420
223,929
1,667,855
1,075,217
592,638
48
107,610
151,608
442,754
954,705
41,818
912,887
49
301,837 |
4,081,296 |
2,450,546 1 1,841,657 !
162,386
446,503 j 1,630,752 1
65,671
[ 1,565,081
50
2,966,319
1,114,979
1,547,007
903,539
162,386
377,284
69,219
1,007,337
834,320
59,111
357,216
2,802,437
1,983,202
1,450,771
121,274
411,157
195,908
438,062
3,409,026
3,052,139
2,284,673
205,130
562,336
68,860
11,269
71,093
266,243
2,732,719
2,042,941
1,671,162
158,589
213,190
5S8,039
530,995
57,044
44,772
24,689
3,231
39,113
1,001,598 J
2,655,177 1 2,322,614 1 1,399,127
335,448
14,656
6,968
23,148
24,680
2,899
332
38,846
268
1,001,598
1,859,969
689,459
105,749
697,373
614,863
86,391
335,448
67,729
51,774
3,229
86,532
268,659
6,181,701 |
359,457
2,774,450
1,563,816
671,907
86,891 j
2,565,597
1,574,911
114,383
876,303
1,586,957
274,194
358,807 1
554,498
44,213
2,356
99,532
35,090
5,675
121,930
480,810 j ;
4,272,365
2,481,097
193,873
476,828 | j 1,120,567 [
6,675
115,627
6,303
480,810
3,500,722
771,643
2,442,127 | 1,872,172
608,923
709,671
193,873
376,082
100,746
21,466
260,626
1,472,211
1,229,231 ] | 1,022,823
119,392
87,016 j
242,980
5S9,311
433,512
119,392
66,099
20,917
242,980
S 3 g :
18,909
2,557!
1,017,782 i
454^429
260,626
2,788,304 ]
2,219,958
7747S02
454,429
1,819,444 1
121,129
300,013 j j
968,8C01
741,955
650,317
121,129
248,521
51,522 !
705,985
262,875
878,450
130,709
285,200
618,536 "
1,416,710
108,996
304,543
451,943
232,223
400,441 j
1,234,095
1,890,365 j
142,159
232,223
400,441
1,234,095
41,080
270,038
1,583
31,688 j
9,392
270,038
~~ 1,8177590
970,714
1,111,605
707,839
6,085
25,153
291,179
1,921,985
1,303,449
2,282,192
1,830,249
391,620 j
3,899,283 ]
2,665,188 1 2,032,524
2,523,029
142,159
77,120
68,213
353,292
55
56
m
67,918
1,052,649
67
216,378
58
51,210 1
917,650
59
$4,203
564,333
60
346,944
01
547,125 ]
686,970
€9
1,109,626
63
3,766
59,132
644,310
4,263,408
3,347,245
2,775,489
190,878
374,878
916,163
12,300
12
73,617
378,578. ;
2,705,255
2,034,995
1,595,966
211,026
278,003
620,260
136,475
30,664
50
15,186
2,857,827 |
2,006,057 j
1,793,979
36,555
176,423 j
850,870 1
627,673
36,555
86,132
90,291
5,282
300
26,395
154,497
2,189,913
866,843
927,136 j
1,697,027 1 1,396,474
t Not separately reported.
40044°-^IS
10
112,038
188,615 1j
193,463
483,785 i 64
223,197
65
367,520
66
i
500,023
350,847
492,8861
3,398
104,999
39,914
989*530
1,489,553 i
1,368,274 j 1,017,427
i
[
391,620
26,674 j
64
533,952
68,213
9,526
5,660
53
1,074,133
470,625
672
50
459,391
[ 741,575
83,873
4
30,664
52
230,3S7
3,757,124
142,159
26,674
51
770,194
1,058,595
61,972
1,398,272
1,&3
601,340
413,307
2,616,104 j 2,082,152
66,088
3,151,798 1
217,895
296,153
17,552
18,858
133,164
04,345
47
1,410,113 |
386,644
1,331
27,109;
46
569,276
317,117
12,110
2,819
K299
1,186,600
226,201
15,066
672 |
45
1,650,078
71,628
4
44
643,440
1,996,820
53,864
59,177
784,682
2,048,832
107,456
58,909
190,147
689,371 j
1,923,993
301,837
965
43
2,296,750
2,089
4,443
965
42
763,005
22,658 1
2,518,355
675
39,150
373,812
241,894
2,521,099
675
6,031
41
4,188,954
15,147
5,869
4)543
40
3,473,060
15,147
6,031
260,838
303,574
44,706
58
52,225
35,090
$00,191
! 2,540,138
2,974,790 !
1,851,982
1,122, SOS
$555,693 | 39
398,659
21,232 |
1
3,950,251
$106,541 |
80,374
49,560
2,665
s.l 1«I
t
14,323
968,453
6,532
|IS
|
905,430
756,138
[mill
1
20,388 ;
Govern Payments
mental
for ex
cost
penses
pay
and
ments. interest.
1917-Conttnued.
J
11,467
EXCESS Or REVENUE
RECEIPTS OVER—
(Table 18)
Q R O U P III.—CITIES H A V I N G A P O P U L A T I O N OF 100,000 TO 300,000 I N
9126,327
Excess of
govern
mental
cost
payments
over
revenue
receipts.
125,366
1
FINANCIAL STATISTICS OF CITIES.
146
TABLB 4.—SUMMARY OF R E V E N U E RECEIPTS A N D GOVERNMENTAL
[For a list ol the cities arranged alphabetically by states, with the number
REVENUE BECEIPTS.
From taxes.
City number.
4
CITY AND DIVISION Ot CITY'S
OOVEBNUfiKT.
Total.
From
special
From
From
From
assessments From
fines,
subven
dona
pension
and from forfeits,
tions and
special
tions
assess
Non
and
charges escheats. grants. and gifts. ments*
Business. business
for
!
license.
outlays.
General
property.
Special
property.
(Table 7)
(Table 7) (Table 7) (Table 7) (Table 7)
Poll.
(Table 7) (Table 7) (Table 8) (Table 8) (Table 8)
GROUP IV.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1917.
Yonkers, N. Y
83,299,370 |
82,401,782
836,688
899,876
86,934
8332,856
83,043
859,471
8197
6R Schenectady, N. Y
2,464,784
1,873,830
15,075
95,785
4,478
204,827
5,662
42,843
1,238
69
2,201,871
922,652
63,536
12,522 .
357,669
3,522
28,983
5,315
1,573,810
628,061
333,852
588,800
63,536
12,522
357,669
3,622
28,983
5, SB
1,079,129
18,195
21,482
159,911
28,110
46,307
30
524,077
555,052
18,195
21,482
159,911
28,110
67
City corporation................. !
1,690,146 [
70
|
71
|
72
1,066,419
623,727
Norfolk, Va
75
Elizabeth, N. J
76 Utica, N. Y
77
78
|
80
6,219
1,119,843
967
2,620
7,373
141,033
19,882
37,000
21,050
3,219,071 j
1,625,564
15,333
168,013
36,936
552,653
32,502
84,219
116
10,118 J
906,725
718,839
6,301
9,032
166,013
36,936
552,653
32,502
116
•10,865
1,514
8,604
776 j
16,865
776
2,255 1
84,219
2,716,978 |
1,558,546
*,547
102,023
23,912
396,818
24,948
937,612
620,934
4,547
102,023
23,912
396,818
24,948
85,946
275,202
16,416
4,646
6,047
63,881
52,515
14,776
145,402
2,774
125,777
4,713
274,207
166
2,164
105,844
2,895
105,704
3,749
38,307
292
7,664
3,040
1,403
82,175
2,602
8,725
1,505,847
42,880
42,880
956,788
6,608
1,437,023
59,327
1,466,421
80,279
45,292
1 1,353,035
13,036
27,980
92,453
2,936
53,420
22,300
54,899
4,762
1,339,484
15;551
13,036
27,980
91,025
1,428
2,936
53,420
22,300
61,850
3,049
4,762
44,928
288
977 j
288
977
1,013,913
2o;m
79
30
Illllll
74
2,241
1,738,123
2,384,002
835,069
73
46,307
88,414 1
1,641,399 j 1,028,432
133,527
16,769
353,676
7,839
1,122,837
518,562
133,527
16,769
353,676
7,839
1,484,544
565,389
463,043
938,094
163,245 |
33,916
44,928
61,986
6,296
1,803
3,011
5,243
5,000
2,067,318 |
1,439,255
41,649
86,091
3,346
137,814
545
41,857
776
4,935 j
1,936,207 1
84,701
46,410
1,329,680
74,018
35,557
30,231
565
10,853
86,091
3,346
137,814
545
32,121
9,736
700
76
4,935
82
1,875,784
1,056,217
11,871
1,398
188,638
8,644
528
2,103
272,625
185
3,067
83 WUkes-Barre, Pa
1,279,441
958,579
30,164
96,272
4,760
71,159
5,250
51,956
1,281
720,951
558,490
475,983
482;696
14,625
15,639
96,272
4,760
71,159
6,250
2,874
49,082
1,000
261
1,928,818
809,079
26,240
61,437
3,540
442,566
3,884
113,606
1,462,583 1
466,235
474,871
334,208
750,671
19,051
7,189
61,437
3,540
442,566
3,884
81
Troy, N. Y.
Lansingburgh school district....
84
85
2,114,725 |
86
87
88
1,636 j
1,635
113,606
153,270
14,056
92,923
29,409
153,270
14,056
92,923
29,409
6,864
94,483
12,086
282,266
2,904
565,512
805)243
4,029
2,835
94,483
12,086
282,266
2,904
1,616,739 |
854,588
15,068
68,710
6,355
69,151
10,768
57,444 !
88,350
1,026,712
590,027
438,561
416,027
68,710
6,355
69,151 !
10,768
2,515
54,929
88,350
1,096,427 j!
637,824
213,568
7,322
168,635
2,026
51,344
652,736 i
391,465 !
52,226
253,577
338,117
46,130
213,568
7,322
168,635 |
2,008
1,856,212 1
258,513
750,671
1,699,356
870,755
1,236,939 j
462,417
2,807 1
250,420
250,420
89 Passaic, N . J
1,096,821
664,402
90
1,389,546 j
916,788
15/068
142,471
j 142,471
51,344
26,617
1,620 j
26,617 ~ 1,620
1,993
1»9H
18
6,847
1,375
77,179
10,996
52,581
8,517 i
9,985
45,677
1,890
96,345
6,181
203,845
48,433
1,990
1,127
6,887J
3,000
896,050 1
500.019
2,097
96,345
6,181
1,890
45,677
6,985
416,769
493,496 1
1 " 0,887 1
!
46,336
i For explanation of differences In amoants repotted in this columitand total]payments i
tor outlays]
repotted isi Table 18,«* text discusjionfor']Cable 18, piigeOO.
GENERAL TABLES.
147
COST PAYMENTS, BY DIVISIONS OF CITY GOVERNMENT: 1917—Continued.
assigned to each, see page 19. For a text discussion of this table, see page 51.]
EEVENUE RECEIPTS—continued.
GOVERNMENTAL COST PAYMEKTS.
From
From
earnings
of general highway
privi
departleges.
From
rents.
From
interest.
From
earnings
of public
service
enter
prises.
Total.
Total.
(Table 9) '(Table 10) (Table 10) (Table 10) (Table 11)
Expenses
of general
depart
ments.
Expenses
of public
service
enter
prises.
For
outlays.*
Interest.
(Table 12) (Table 15) (Table 17)
EXCESS O f REVENUE
RECEIPTS OVER—
Excess of
govern
mental
cost
payments
over
revenue
receipts.
For expenses and interest.
Govern Payments
mental
for cxcost
pay
and
ments. Interest.
(Table 18)
GROUP IV.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1917.
18,477 1
27,411
J
j
j
I
1
j
504 |
504
28,608
1 81
03,454 j
6,568
61,212
2,242
6,568
81
33,681
20,913
1,371
36,487 |
8WT
51,623
200
200
835
835
36,863
50,658
45,949
53,384
$4,080,515
$3,173,854
$2,401,973
$162,461
27,635
163,291
2,036,473
1,785,481
1,393,571
80,581
30,484 j
649,572 1
28,652
1,832'
649,572
2,732,868 j 1,948,588 1 1,210,572 j 358,599
379,417 j
784,280
2,033,221 ! 1,360,944 |
587,644 j
699,647
358,599
334,287
45,130
672,277 1
112,003 ••
861,076 j
66,970
333,779
753,086 j
466,671
394,405
66,9.0
230,637 j!
103,142
730,082
23,004
709,045
668,058
542,514
197,370 j
2,014,911 j 1,261,825 ;
49,383
20,126
197,370
1,494,360
520,551
25,615
300,556
2,151,780
1,442,735 j 1,080,042
113,220
248,873
30,046 |
628,224 1
3,339,230 | 2,068,171 [ 1,383,153
353,190
331,828 j 1,271,059 j
22,083
7,963
628,224
2,483,550
855,680
774,806
608,347
353,190
1,088,534
267,020
182,525
64,808 |
2,749,791 j 1,850,372 [ 1,274,880
130,014
445,478 [
899,419 |
724,995
549,885
130,014
384,069 j
61,409
556,625
342,794
79,717 j 413,288 1
1,395,016
673,155
71,631
248,319
2,773,076 j 1,976,899
1,379,606
139,846
457,447
793,177
428,395
367,782
1,423
1,304,038
1,108,954
2,928
192,156
421,690
21,640
395,050
1,944,750 1 1,423,144
1,277,808
143,649
1,686,789
1,401,756
1,725,728
145,336
521,606
76,654 |
208,379
332,670
2,040,883 j 1,562,428 j 1,290,013
64,520
207,895 1
478,455
1,264,331
25,682
64,520
205,074 I
2,821
475,501
2,954
18,204
10,102
6,219
29,202
273,476
18,132
72
10,102
6,219
29,191
11
273,476
2,009,426
31,457
13,406
20,535
327
16,806
3,889 |
3,889
8,170
5,236
20,535
49
278
11,729
5,077
32,915
28,984
220
22,196
22,251
6,105
7,884
1,533,925
28,503
1,738,440 | 1,099,711 1
992,193 {
746,247
987,100
1,889 |
110,722 j
638,729 j
600,812
498,899
564,401
422,699
1,889
34,522
76,200
391,381
247,348
1,293,445
341,082
181,635
1,634,527
1,100,1)93
117,920
75,332
274,810 j|
1,750,336 | 1,648,920 | 1,315,831
95,396
237,693 1
101,416 j
231,712 1
5,981
1
99,646
269
1,501
22,097
154
6,105
7,732
152
274,810
l,606,OlT 1,506,365 j 1,179,257
73,375
79,356
79,625 I
63,199
63,199 I
64,700 !
95,396
23,427
39,086
28,741
239,254
2,686,402
40,621
14,684
1,928
1,256,231 j
38,534
2,087
8,566
6,118
1,928
771,498
484,733
933,431
130,966 1
285,530 1
577,802
392,899
491,706
344,469
3,560
82,536
48,430
130
15,054
430,589 j
1,756,998 | 1,078,819 1
12,235
2,819
430,589
1,319,997
437,001
34,460
709,243
2,552,465 | 1,569,596 j
26,781!
7,679 j
709,243
2,283,170
269,295
10,877
191,490 j
1,690,090 | 1,021,742 j
21,950
185
ST
M43] "191,490
2,834
23,216 1 392,348 1
14,360
8,856
97
5.033
2,004
5,981
392,348
60
39,957
20,525
100
178,768
15,722
178,768
703,975
374,844
1,383,032
186,564
663,611
358,131
778,809
262,928
37,082 j
678,179 j
427,045
351,764
262,928
14,002
23,080
616,022
62,157
995,506 ! 341,367
232,723 j
982,869 j
8*0,111
165,395
341,367
211,554
21,169
900,138
82,731
833,446
110,723
488,287 ! 110,723
345,159
77,573 1
668,348 j
64,601
12,972
523,428
144,920
881,064
133,608
67,482 |
521,152 j
659,751
422,403
867,621 j
483,861
397,203
133,608
42,282
25,200 1
108,292 j
254,160
265,992
394,704 {
544,214
279,556
43,851
467,082
264,746
27,501
77,132
14,810
16,350
101,496
288,240
4,668
957,384
800,826
913,911
689,395
1,270,027
1,334,859 j 1,063,803 j
761.945
672,916 I
759,329 j
875,939 |
60,155 1
60,155
449,488
590,500
426,451 1
473,303!
»Notseparately reported.
25,462
76,859
74
75
377,957 76
358,132 77
401,596 78
l
97,041
1
541,688
79
191,099
80
316,982
418,398
81
122,813
23,210
308,740
82
83
171,820
849,999
84
545,129
85
9,266
677,614
86
13,433
534,585
$7
228,806
88
149,983
810,618
193,696
91,834
1,603,306 j 1,082,154 j
645,710 ~
567,796
48,819
22,853
7jl31 1
1,187,039
503,051
1,262,325 j
97
27,284
15,782 1 39,957 1
9,3881
189,626
3,560
ISO]
13,618
6,394
234,082
836,175
4,879
57,909 | 21,950
414
20,993
1,329,263
970,701 |
1,752,971
4,879
1,571
73
"
32,813 ]
64,543
2,019,459
1,571 |
866,606
1
414
6,072
29,170
71
72
120,159 j
4,455
240,359
22,373
6,797
295,388
1,150,900
413,657
1,239,078
1,795,703
954,088 1 611,294
12,293
44,552
70
413,288
17,784
»,034 1
428,321
679,303
61,588
18,129
5,094
12,186 j 44,552
324,765 j
$125,516
$428,311
!
-69,509 j
764,278 1
497,547 |
530,997 |
67
68
253,283 69
$906,661 \ $781,145
250,992 !
11,692
16,178
$609,420 |
311,329
12,346
58,323
1
$28,794 I $303,127
90,640
7,765]
8,413
1
j
j
860
30,075
6,412
33,025
18,598
j
468
98,504 j 28,608 j
95,373
3,131
j
84,093 I
$5,618
156,558
312,643
127,709 j
271,056 j
80,857
46,852)
171,443
99,613 I
•••••••.
437,740 1
' "' j
165,898 j
173,206
54,687
|
139,437
89
325,743
90
FINANCIAL STATISTICS OF CITIES.
148
T A M E 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
BEVEHUE RECEIPTS.
i City number.
From taxes.
CITY AKD DIVISION OF CITY'S
GOVERNMENT.
Total.
From
special
From
From
From
assessments From
fines,
subven
dona* pension
and from forfeits,
assess
tlons
tions
and
special
Non
and
grants. and gifts. ments.
cnarges escheats.
Business. business
for
license.
outlays.
General
property.
Special
property.
(Table 7)
(Table 7) (Table 7) (Table 7) (Table 7)
Poll.
(Table 7) (Table 7) (Table 8) (Tables) (Table 8)
GROUP XV.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 I N 1927--Continued.
01 Peoria, 111..
81,761,808
City corporation
School district
Pleasure driveway and park dis
trict
$271,851
$7,529
229,361
5,782
271,851
7,518
$33,039
$6,036
$8,001
6,036
1,588
6,413
11
118,577
116,025
968,500
28,706
7,327
393,272
14,318
1,016,145
445,102
545,456
423,044
23,706
7,327
393,272
14,318
Bayonne,N.J....
1,957,875
1,023,402
62,307
9,928
69,601
5,897
314,662
6,245
2,288
South Bend, Ind..
1,278,535
770,828
$6,418
65,839
5,486
168,078
2,760
109,891
341
1,122
800,980
477,555
416,334
354,494
3,201
3,217
65,839
6,486
168,078
2,760
1,122
109,891
291
50
220,295
59,111
City corporation.
School district....
City corporation..
School district
95
466,838
537,456
$5,782
1,462,247
92 Wichita, Bans.
94
1,046,073
597,158
$229,361
$1,120,319
Savannah, Ga..
City corporation.
"-•- 'dlsrrlct...
School
98 Johnstown, Pa,
$2,693
(*)
1,635,371
849,014
184,213
3,940
62,176
14,358
1,414,302
221,069
849,014
184,213
3,940
62,176
14,358
14,273
14,273
125
125
59,111
220,295
920,586
684,940
25,178
66,482
2,197
34,812
11,795
39,519
534,160
386,426
364,534
320,406
16,176
9,000
66,482
2,197
34,812
11,774
21
1,556
37,963
Brockton, Mass..
1,750,130
1,076,968
5,932
716
67,747
12,480
4,649
Sacramento, Cal
2,290,472
1,148,393
134,901
2,996
424,942
8,220
317,797
3,274
1,699,002
591,470
856,221
292,172
134,729
172
2,996
424,942
20,024
297,773
3,274
1,710,461
931,166
61,204
22,822
50,671
31,431
97,306
1,077,213
796,287
5,648
80,571
5,110
5,194
1,272
116,021
559,470
517,743
422,961
373,326
2,796
2,852
80,571
5,110
5,194
1,272
City corporation.
School district...
cify
loration.
School itrict...
99 El Paso, Tex
100 Terre Haute, Ind.
City corporation.
8chool district...
202,380
35,748
116,021
542
791
8,384
791
1,575
6,809
101
Holyoke,Mass
2,232,222
1,050,344
26,729
82,092
15,238
5,709
8,664
1,813
103
Portland, Me
1,913,822
1,168,880
23,370
71,488
714
29,453
2,000
179,694
11,417
1,589,183
20,832
303,807
1,151,077
17,803
23,370
71,488
714
29,453
2,000
179,694
11,417
991,213
631,489
25,834
48,211
3,330
80,202
624,544
366,669
320,639
310,850
13,534
12,300
48,211
3,330
1,436,522
906,368
128,713
4,009
799,813
505,272
324,377
461,997
128,713
3,989
131,437
119,994
City corporation
corporation.
Bridge district.
Water district.,
103 AUentown, Pa.
City corporation.
"-"iol district.-.
School
104 Springfield, 111
City corporation
,
School district
,
Pleasure driveway and park dis
trict
,
105
Canton, Ohio.
tion.
School c
108
1,325,884
Charleston, S. C.
City corporation.
School district...
107 Chattanooga, Tenn...
877,054
448,830
337,328
394;911
1,130,652
772,155
982,214
148,438
82,326
943,725
583,979
108 Pawtucket,R.I
1,469,589
919,114
109 Berkeley, Cal
1,450,695
895,753
933,679
626,016
669,902
225,851
School
ion...
itrict.....
110 Altoona, Pa..
987,978
151,425
2,256
39,354
2,210
46
1,643
37,711
81,604
3,459
27,231
73,458
3,459
27,231
31
1,351
31
1,351
8,146
10,185
62,924
6,370
214,553
4,402
10,185
62,924
6,370
214,553
4,402
122,564
1,708
36,676
18,021
122,564
1,674
34
36,670
18,021
3,864
3,864
66,763
8,075
4,056
27,338
45,564
73,173
10,765
137,680
3,891
7,573
4,202
11,547
15,788
5,685
187,853
405
290,940
12,981
2,807
5,685
187,853
405
374
290,565
57,993
4,056
27,338
5,785
481
5,785
481
5,725
588,906
8,217
39,210
2,278
5,764
113,288
6,836
45,398
640,276
306,143
39,210
5,764
113,288
8,836
1,477
347,702
282,763
t,217
2,278
43,921
»For explanation of differences in amountsreportedIn this column and total payments for outlays reported in Table 18, si
text discussion fox Table 18, page 96.
City corporation..,
School district
GENERAL TABLES.
149
COST PAYMENTS, BY DIVISIONS OF CITY GOVERNMENT: 1917—Continued.
assigned to each, see page 19. For a text discussion o! this table, see page 51.]
BEVENUE RECEIPTS—COntimied.
GOVEBNMENTAL COST PAYMENTS,
|
From
From
earnings
of general highway
privi
depart*
leges.
ments.
From
interest.
From
rents.
From
earnings
of pubilo
service
enter
prises.
For expenses and interest.
Total.
Total.
(Table 9) (Table 10) (Table 10) (Table 10) (Table 11)
' Expenses Expenses
public
! of general ofservice
! depart
enter
ments.
prises.
For
outlays.*
Interest.
j (Table 12) (Table 15) (Table 17)
(Table 18)
EXCESS Or BEVBNUB
BECEtrra OVXB—>
Excess of
govern
mental
cost
payments
over | Govern Payments
mental
for ex
revenue
cost
penses
receipts.
pay
and
ments. interest.
i
*
GROUP XV.-CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1917-Contlnued.
J $50,162
$2,737
43,649
4,877
2,737
$5,526
$17,628
$3,837
$2,056,832
$1,251,839
$1,162,923
$6,305
$82,606 1
5,526
6,876
9,847
3,837
1,117,799
850,809
688,905
485,783
625,367
463,765
6,305
57,233
22,018
J
73,796
11,384
2,381
1,011,443
815,111
641,481
4,060
169,670
196,332 j
12,078
3,693
5,043
612
535
6,827
4,557
2,381
609,162
402,281
479,671 1
335,440
328,946
312,535
4,060
146,665
22,905
129,491
7,418
25,693
70,325
357,416
1,341,821
260,548
256,607
1
738,764
72,037
324,451
414,313
72,037
25,386
26,891
1,256,091
977,138
93,462
185,491 |
476,726 1
195,425 [ 1,530,8471 ! 1,054,809
201,282
1
201,970
782,759
194,379
93,462
178,588 1
6,903
476,038 |
688
712,0201
647,271
1,087
63,662
358,810 1
364,193
347,827
324,061
323,210
1,087
39,045
24,617
205,474
153,336
1,154,721
73,306
170,262
88,810
212,488
729,096
567,235
88,810
181,121
31,367
2,018,808
163,984
222,544
962,307
385
10,195
123,259
600
385
8,349
1,846
123,259 |
19,422
2,466
24,951
195,425
18,648
774
2,466
24,951
8,478
330
28,358
937
1,070,830 j
8,478
330
22,570
5,788
937|
569,667
501,163
29,721
159,387
1,868,592
1,398,289
11,295
1,353
9,398
1,978
1,978
25,262
9,383
1,183,827
712,274
471,553
1,732,817
3,780,422
200,678
9,383
25,262
200,678 T 3,017,835
762,587
2,160,126
33,269
67
100
73,352
409,073 i
18,542
808
4,574
14,499
19,512 |
8,426
10,116
808
19,512
4,574
10,454
4,045
44,435
6,316
2,768
36,957 #
203 * "2,"76S"
3,546
145
2,347 ~
1,199
145
16,418
5,988
7,313
12,402
26,810
26,810
39,437
675
208,566 06
118,462
351,841 97
2,182,792 j 1,489,950
692,842 98
470,303 '
823,544
151,731
827,269
17,629
55,942 1
177,897 j
479,844
420,996
427,262
400,007
17,629
34,953
20,989
71,411
106,486
449,665
512,642 99
1,524
176,373 100
2,152
1,878,309
1,181,118
542,321
154,870
351,761
2,909
58,441
1,662,466 1 1,217,758
142,286
302,422 j
418,451 j 167,095
2,157
39,421
58
18,962
1,692,658 i| i , 397,451 j 1,215,287
2,317
13,600 I
13,600 1
154
251,515
374,759 |
284,093 1
54,005
128,159
11,183
163,080
295,207
10,925
145,921
752*
"
220
60
6,362
4,563
14,207
5,476
8,731
188
188
40,389
22,315
18,074
41,435
145,921 !
1
242,305
242,305
917
811
18,161
!
21,570
31,935
4,874
|
19,412
2,158
31,935
240
4,634
17,962
216
339
246
152
187
159,200 1
592,571
46,301
57,066 j
574,870 [
556,334
714,474
371,830l
324,108
313,383
279,188
46,301
12,146
44,920
184,604 :
390,366
1,372,795
952,007
766,012
117,581
68,414
420,788 i
736,968
538,473
528,713
364,054
363,772
349,800
117,581
47,360
14,194
208,255 j
174,419
97,354
59,240
52,380
6,860
38,114
691,342
72,733
246,822 1
823,836
324,628
366,714
72,733
182,510
64,312
568,566 1
255,270
1,834,733
1,148,437
686,296
579,871 1
431,026
946,198 1
764,817
7,925
173,456
182,765
829,655
118,543
648,274
116,543
. 7,925
173,456
149,777
32,988
1,031,956
800,010
$08,511
6,659
184,840
231,946
324,070 j 1,432,250
1,270,685
890,189
79,250
301,246
161,565
1,396,849 j 1,107,611 1 1,016,618
3,029
87,964 [
289,238
64,138
23,826 1
282,806
6,432
159,200
!
50,818 |
1,128,963 |
35,993
979,432
149,531
82,144
3,144
3,144
19,561
1,010,897 j
7,594
1,748 1
1,748
836,968
559,881 j
554,162
553,449
486,995
529,623
3,029
139,973
998,617 j
716,115 1
570,412
27,180
18,950 ~~139,973
1
611
642,299 1
356,318 It
27,180
241,038
365,617
329,374
350,4981i
• Not reported separately.
118,523
97,399
21,124 !
353,913 101
251,356 102
123,244
695,938 |
35^2261
15,592
17,017
88,281
1,270,808 |
37,051
1,058
8,237
9,725
150,244 j
2,230,070
1,638.
9,155
379,280 95
2,080,917
160
9,155
97,446 1
900,840 j
1,197,819
98,899 93
320,749 j
290,400
30,349
789,008
10,606
1,638
32,327
"651,255
527,482
999,027 1
593,603
1,296,332
647,136 9?
94,708 j 415,457 94
325,528
10,606
7,951
4,451
1,078,737 |
1,597,630
128,188
49,781
3,117
)
863,078
421,874
441,204 1
600
$450,804
66,841
227,087
62,277 1
5,376
8,057
37,160
J
2,086,063 ! 1,858,976
13,433
17,562
1
11,073
77,151
1,147
! 1 til
J
3,355
88,224
5,043
905
$509,969] 91
428,894
365,026
15,771
1,636
J
$804,993 1 $295,024 1
282,502
276,682
5,820
295,275 103
279,595
63,727
484,515 104
314,987 105
508,849
1,689
143,715 107
88,231 !
[
184,^54 106
37,339
198,904 108
62,846
352,084 109
271,863 110
10,639
1::::::::::
FINANCIAL STATISTICS OF CITIES.
150
TABLE ^ . - S U M M A R Y
OF REVENUE RECEIPTS AND
GOVERNMENTAL
[For a list of the cities arranged alphabetically by states, with the number
~
REVENUE RECEIPTS.
From taxes.
i
CITY AND DIVISION O* CITY'S
GOVERNMENT.
Total.
Special
property.
(Table 7)
(Table 7) (Table 7) (Table 7) (Table 7)
3
G
From
special
From
From
From
From
assessments fines,
dona
pension
and from forfeits, subven
tions
assess
tions
and
special
Non
and
charges escheats. grants. and gifts. ments.
Business. business
for
license.
outlays.
General
proporty.
Poll.
|
(Table 7) (Table 7) (Table 8) (Table 8) (Table 8)
GROUP IV.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1917.
111
$936,626 i
2384,164
812,421 i
124,205
384,164
School district . *. . . . . . . . . . . .
Sower and street improvement..
115
££g £95
297,772
5,083
17,616
5,686
274,933
1,091,351
12,078
6,277
380,575 j
27,572 1
28,890
125 1
984 j
525,988
565,366
12,078
6,277
380,575
27,572
1,916
26,974
125
984 I
765,6S3 |
413,519
33,450
4,531
174,307 1 12,574 |
58,318
1,128 1
285,791 I
301,029
178,860 j
166,748
246,771
33,450
4,531
960,421
536,751
76,419
5,948
44,220
1,135
44,220
1,135
1,292,395
116
1,486,196
99,476 |
817,715
$976
school district
118
School district
Park district
119
City corporation
School district
..
747,287
New Britain, Conn
\n
Sail Diego, Cal
City corporation
School district
124 York, Pa
125
126
127
128
144,401
124,309
6,000
144,401
5,790
98
1,544
122,765
6,000
65,213
6,767
6,784
232,596
11,940
22,239
6,784
232,598
11,940
1,234,324
850,459
11,337
409
166,183
12,999
360,585
429,337
60,537
11,337
409
' 166,183
12,999
1,492,943
742,555
103,543
2,579
286,380
20,075
1,237,578
255,365
742,555
103,548
2,579
286,380
20,075
584,546
13,183
4,015
105,834
7,963
354,408
230,138
13,183 |
4,015 !
105,834
7,963
36,182 |
2,526
41,376
13,472
36,261
2,522
282,982
2,405
1,077]
2,405
1,077
2,834
825,450
11,805
20,247
6,767
65,213
125
25,121
1,028 j
60 ~~ 1,028
25,121
65
300
240,847
,
300
240,847
46,976
46,076
1,892,717
189,535
13,195
174,580
12,522
186,749
2,786
13,195
174,580
12,522
56,258 ' . 2,373
76,938
5,692
24,353
317
609,415
10,047
23,362
4,859
58,315
2,773
38,309
7,285
375,524
233,891
240,739
185,979
5,150
4,897
23,362
4,859
58,315
2,756
17
1,191
37,118
7,285
1,W9,856
23,148
56
3,724
23,148
«r
3,724
2,380,038
633,976
1,295,477
173
81,693
5,888 j
111
1?1
4,837
1,128
52,074
4,244
22,239
|lT§
City corporation
School district..
72,212
$1,645
530,047
229,704
1,025,694
120
12,674 ,
$57
1,144,952
301,214
704,021 [
46S.100
62,203
*
634
. i73,673
III
|lll
117
$118,195 j
23,372
1,210,470 i
599,382 1
114
$98,777 1 123,372
98,777
1,809,852
113
66,052
6\052
2,561,284
11?
$99,476
17,683
606,926
1,200
755,428
294,428
349,387 !
257,539
1,200
1,233,067
842,555 !
82,631
[
25,000 1
282,982
70,927
1,011
.76,993
4,879
70,927
1,011
76,993 1
4,879
797
590
30,840
822
7,353
30,840 1
822*
7,353 1
719,981 j
442,015
469,399
250,532
235,648
206,367
1,162,423 j
516,450
110,502
2,713
977,432
181,996
546,450
110,602
2,713
2,213 1
1 (*)
2,213
44,842
894
2,465
508
35,638
718
508
1,711
33,927
718
11,054
9,418
174,202
ll7054_
9,418
1
2,2541
2,254
174,202
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 19H
129
$914,865 [
$3,573
$2,632
$84,654
$3,193
2887563^
315,122
3,573
2,032
84,654
3,193
130
517,302
397,563
1,201,849 j
902,512
18,178
2,818
191,282
8,910
797,793
401,056! 1
525,796
376,716
18,178
2,818
191,282
8,910
School district
$603,685
$77,011
77,011
21,018
759
20,259
$9,845
$1,069
9,845
~ 1,069
»»or explanation of differences in amounts reported in this column at>d total payments for outlays reported in Table IS, see text discussion for Table 18, page 96.
GENERAL TABLES.
COST PAYMENTS, BY DIVISIONS OP CITY GOVERNMENT
151
1917—Continued.
assigned to each, see page 19. For a text discussion of this table, see page 51.]
BEVENTJE BECEIPTS—continued.
GOVERNMENTAL COST PAYMENTS.
From
From
earnings
of general highway
privi
depart
leges.
ments.
From
rents.
From
interest.
From
earnings
of public
service
enter
prises.
Expenses
of general
depart
ments.
Total.
Total.
(Table 9) (Table 10) (Table 10) (Table 10) (Table 11) |
Expenses
of public
service
enter
prises.
Interest.
(Table 12) (Table 15) (Table 17)
EXCESS o r REVENUE
BECEIPTS OVEB—
Excess of
govern
mental
cost
For
payments
outlays.* i
over
revenue
receipts.
For expenses and interest.
Govern Payments
mental
forcx*
cost
penses
pay
and
ments. interest.
(Table 18)
i
I
3
GROUP IV.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1917.
1
|
J
J
J
J
1
J
|
I
i
$21,267
$9,258
$595
$4,819
$170,651 J
$796,035 j $768,883 j $514,314
$S5,915
$168,654 1
$27,152 j
15,257
6,010
9,258
595
4,819
170,651
668,682
127,353
652,198
116,685
398,625
115,689
85,915
167,658 !
16,484
10,668
46,625
23,740
326
149,867
233,047
2,768,976
2,077,256
1,542,293
80,398
46,282
28,759
1,585
5,498
179,873 J
1,800,652 j
993,718 j
842,208
67,966
40,411
6,871
28,759
1,585
4,327
1,171
179,873
1,226,555
574,097
526,440
472,278 \
402,058
440,150
67,966
88,644 j
56,416 1
32,128
44,084 j
261,824 j
i6,495
27.5S9!
40,029
86,664
135,131
31,622
20,689
1,610
3,816
12,119 1
929,696
667,872
614,481
9,307
30,671
951
20,689
1,610
1,640
1233
943
12,119
430,069
. 325,548
174,079
390,040
238,884
38,948
380,733
222,389
11,359
9,307
1
996 j
454,565 j
12-1,748
691,720
$207,692
164,013
2,916
162,743
1,189,493
856,919
658,870
73,301
429
34,259
150,860 1
1,045,800 (
899,063 1
759,218
70,168
69,677 |
146,737 j
19,822
10,264
3,521
81
345
23,121
11,138
150,860
543,255
355,808
404,598
354,620
70,168
68,489
1,188
107,020 j
145,666
1,071 1
134
1,923
19,224
236,773 J
1,785,455
829,379 j
576,743
145,616
134
1,923
18,224
1,000
236,773 |
1,421,297 1
364,158
584,985
244,394
352,626
224,117
145,616
41,847
7,864
115,954
1,424,182 J
998'
859
115,954~
549,384 j
874,793 j
718,703
66,195
813,112 r
558,106
52,964
454,299
386,582
33,917
322,634
370,374
25,695
66,195
65,470
16,208!
8,222
358,813
171,524
19,047
913,915
713,654
3,354
196,907 j
377,389
745,307
168,608 j
578,331
135,323
3,354
163,622
33,285
371,303
6,081
841,386
554,253
133,466
153,667 (
357,404 j
581,166 1
260,220
318,734
235,519
133,466
128,966]
24,701 j
355,638
1,766
26,743
13,642
1,462
7,864
58,210
12,067
7,858
14,500
4,024 J 1,291,304 | j
43,692
14,518
12,067
7,858
14,500
4,024!
5,223
4,949
5,820
247,185 J 1,198,790 j
3,335
1,888
4,949
5,820
247,185 1
139
836,312
119,764
1,116,615
174,689 j
936,804!
261,986
1,285
30,019
907,115
712,414
47,106
147,595
258,493
30,960
25
2,036
350,046 j 3,028,214 j 2,345,755
1,501,496
325,786
518,473 j
682,4591
57,361
4,573
30,960
25
2,036
350,046
956,263
545,233
325,786
474,444 [
44,029
592,327
90,132
36,521
115
470
12,127
141,804
867,348
139,284
86,762
538,225
5,686
12,210
180
19,430
241 |
682,5001
458,940 j
396,183
150
62,607 |
223,560 ]
2,326
3,360
12,210
180
16,910
2,520
241 |.
430.573 !
251,927
254,158
204,782
202,746
193,437
150
51,262
11,345
176,415
47,145
56,710
41,450
800,839
618,315
46,871
135,653 j
394,717
837,948
357,608
513,079
287,760
350,316
267,999
46,871
115,892
19,761
324,869
69,848
. 147,964
49,159
7)551
41,450
54,164
11,425
5,075
3,294
1,816
3,259
3,294
77,600
14,802
70,620
6,980
14,802
41,516
400
1,165,608
2,348,820 1 1,756,493 1
589,262
1
679,394
121,316]
1,372
1,195,556
1,093,394
121,3161
41,030
126,274 J
1,208,863
1,014,838
813,220
53,654
10,818
180,687 j
806,457
564,332
409,766
102,151
52,415 1j
242,125
480,113 I
326,344
358,095
' 206,237
222,729
187.037
102,151
33,215
19,200
122,018
120,107
203,531 |
1,254,679 j
987,629
729,465
62,190
195,974 j
267,050 j
203,531
1,088,994 j
165,685
825,806 1
161,823
572,778
156,687
62,190 ;
190,838
5,136
263,188
3,862
8,530
4,716
3,814
189,858 1
359,526 ] 118
579,028 119
173,096 j
184,308 120
337,293 121
14,200 1
39,050
2j 466
6,002 „ 180,687
4,816
1,372
1,631,619
616,787 1117
78,805
100
61,934
393,332 j116
339,289 1
j 201,639
47,487
175,681
103,502 115
246,595 j
956,076 j
86,743 1
20,277 1
89,900 j
97,811 j114
229,072
332,574
275
3,621
82,822
811,134J 113
700,115
101,819
9,150
77,525
.5,297
484,028 112
9,200
7,477
'
$167,743 1111
$140,591
801,934 |
30,086
688,921
356,879
1
668,259 1122
336,142
202,083 123
73,085
150,475 124
145,700 !
249,017 125
24,204
194,025 j
218,229 179
86,476
155,649 127
92,251
I
174,799 178
1
1
_
11
_l_
^
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917.
$500
$7,526
$84,615
$876,123
$687,102
$558,346
$55,037
$73,719
$189,021
42,859
4,617
500
6,713
813
84,615
522,148
353,975
350,735
336,367
245,893
312,453
55,037
49,805
23,914
171,413
17,608
28,188
530
11,966
5,533
1,293,309
835,290
795,786
1,556
37,948
458,019
1,556
27,357
10,591
392,184
65,835
$47,476
22,286
5,902
530
10,787
l|l79
5,533
447,199
476,112
868,296
348,587
359,178
425,013
* Not reported separately.
$38,742
$91,460
$227,763 129
366,559 130
FINANCIAL STATISTICS OF CITIES.
152
TABLE ^ . - S U M M A R Y OF R E V E N U E
RECEIPTS AND
GOVERNMENTAL
[For a list of the cities arranged alphabetically by states, with the number
REVENUE RECEIPTS.
From
special
[assessments! From
From
From
From
lines.
and from forfeits,
dona
subven
pension
special
tions
tions
and
NonSpecial
and
charges
and gifts.
Business. business
Poll.
property.
escheats. grants.
license.
for
outlays.
(Table 7) (Table?) (Table 7) (Table 7) (Table 7) (Table 7) (Tables) (Table 8) (Table 8)
From taxes.
crrr AND DIVISION or CITY'S
GOVERNMENT.
Total.
General
property.
(Table 7)
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917-Continued.
131 Topcka, Kans.,
$1,174,480
$793,974
823,565
$5,392
$160,076
$4,774
794,050
380,430
443,606
355,368
23,565
5,392
160,076
4,774
1,178,240
845,221
3S7,971
318,700
1,665
442
10,045
4,024
133 Haverhill, Mass.
1,271,740
779,643
80,899
28,171
73,972
770
38,029
3,201
2,217
6,360
134 Pasadena, Cal...
1,978,715
927,144
15,214
8,670
187,672
2,671
203,961
2,045
1,432,113
546,602
5S8,591
338,553
15,214
8,670
187,672
2,671
1,004,317
633,887
25,484
764,154
300,163
450,242
183,645
25,484
(oration..,
School strict
132 Salem, Mass
City corporation..
School district....
135 Bay City, Mich.
City corporation..,
School district
136 McKccsport, Pa..
137
679,124
336,492
Huntington, W.Va.
8,943
285,330
277,038
644,976
315,730
267,968
297,728
138 Racine, Wis....
1,010,068
507,757
139 Lincoln, Nebr..
1,416,795
878,643
880,644
505,891
30,260
410,325
438,0$
30,260
City corporation..
School district..
Sanitary district
165
165
1,257
180
180
108,032
73,745
73,745
$532
532
2,045
30,322
515
41,864
13,878
32,074
515
41,864
13,878
1,095
30,979
14,085
25
8,200
7,811
3,908
319,633
12,087
8,200
7,811
3,90S
319,633
12,087
160,221
2,698
166,820
3,951
83,966
8,966
66,421
2,531
211,361
5,816
15,352
1,000
8,966
14,402
52,019
2,531
211,361
4,174
1,642
2,300
13,052
1,000
15,450
44,674
1,705
17,245
2,888
46,589
1,691
227,237
8,351
39,141
847
205,149
120
14,085
39,397
805
140 Chelsea, Mass
1,041,481
711,716
46,892
925,148
519,917
64,991
,
1,115,458
384,683
94,641
1,441
120,186
12,000
City corporation
906,289
209,169
384,683
94,641
1,441
120,186
12,000
684,901
474,701
10,280
3,993
27
14,666
City corporation
481,419
203,482
307,866
166,835
10,«J80
3,993
27
14,666
School district
812,918
474,891
39
6,342
44,626
1,913
26,497
744
10,719
1,200
145 Woonsocket, R. I
2,103,060
1,485,065
123,377
20,534
873
481
77,489
1,641
23,936
5,000
School district
143
141
Muskogee, Okla
140 Newton, Mass
147 Montgomery, Ala
148
Butte, Mont
gHy corporation
School district
Wheeling, W.Va
City corporation..
School district....
25,933
25,933
746,224
287,476
110,567
5,697
140,119
17,661
30,957
631,353
34,630
92,092
11,512
305,987
37,270
112,490
949,500
325,766
34,630
92,092
11,512
305,987
37,270
803,139
421,764
209,589
542,545
5,509
33,798
13,032
7,966
12,992
479,870
323,269
237,788
304,757
5,509
33,793
13,032
7,9
12,984
8
12,643
2,550
88,813
4,592
7,229
17,055
21,441
464,079
1,092
205,149
1,275,266
149 Roanoke, Va
1,611
1,102
141 Superior, Wis
142 Macon, Ga
$1,611
628
107,404
30,322
8,943
960,706
City corporation..
School district....
13,586
203,961
1,015,616
City corporation..
School district....
$13,586
101
112,490
1,074
1,734
1,734
12,648
150 West Hoboken, N . J .
585,343
250,834
8,107
1,000
53,768
2,523
71,095
707
151,553
74
913
151 East Orange, N. J . . . .
1,262,717
759,139
3,134
7,000
18,816
5,920
48,171
1,090
166,174
5
1,266
3,697
1,258
67,388
9,164
62,086
2,025
1,256
67,388
9,164
152 Laming, Mtch
City corporation
School district
153 Galveston, Tex
„...
1,216,180
844,651
371,529
394,237
301,645
3,697
1,374,752
762,207
23,845
15,275
7,154
Fltchburg, Mass*
1,792
1,266,060
814,958
42,224
480
30,339
4,075
1,811
155 Chester, P a . . . . . .
514,002
346,406
9,796
74,460
8,235
32,447
1,730
349,396
195,506
214,168
132,238
26,959
9,796
74,460
8,235
942
31,505
1,730
156 Perth Amboy, N . J .
888,326 I
392,265
74,999
1,384
75,977
5,890
91,211
404
157 New Castle, Pa
629,706
483,086
20,3S3
1,997
58,601
10,654
27,668
154
City corporation.
School district...
,
62,086
77,190
20,996
17,825
17,825
1,840
668
(*)
City corporation.
371,830
262,919
20,3S3
1,997
School district...
257,876 11
220,167
i For explanation of differences in amounts reported in this column and total payments for outlays reported in
•8
58,601
2,025
204,314
1,780
10,637
1,041
17 1 26,627 I
Table 18, see text discussion for Table 18, page 96.
GENERAL TABLES.
153
COST PAYMENTS, BY DIVISIONS OF CITY GOVERNMENT: 1917—Continued,
assigned to each, see page 19. For a text discussion of this tabic, see page 5!.]
REVENUE RECEIPTS—continued.
From
From
earnings
of general highway
privi- '
depart
leges.
ments.
From
rents.
From
interest.
GOVERNMENTAL COST PAYMENTS.
From
earnings
of public
service
enter
prises.
For expenses and interest.
Total.
Total.
(Table 9) (Table 10)! (Table 10)| (Table 10) (Table 11)
Expenses
of public
service
Interest.
enter
prises.
(Table 12) (Table 15) (Table 17)
Expenses
of general
depart
ments.
For
outlays.*
Excess of
govern
mental
cost
payments
over
revenue
receipts.
(Table 18)
EXCESS OT REVENUE
RECEIPTS OVER—
Govern Payments
mental
for ex
cost
penses
pay
and
ments.
Interest.
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1917-Contlnued.
$384,669 131
$25,131
13,329
$16,404
$121,056
$1,190,879
$789,811
$621,094
$55,374
$113,343
$401,068
16,687
8,494
3,329
15,033
1,371
121,056
857,719
333,160
463,346
326,465
317,173
303,921
55,374
90,799
22,544
394,373
6,695
53,994
5,867
16,891
130,405
1,519,154
931,239
765,214
59,851
106,174
587,915
61,645
8,454
43,531
144,848
1,259,473
1,009,310
853,875
52,896
102,539
250,163
$12,267
262,430 133
51,383
5,521
2,218
5,145
567,071
1,821,787
1,354,496
$92,337
240,931
121,228
467,291
156,928
624,219 134
47,295
4,088
5,521
2,218
5,145
567,071
1,275,638
546,149
832,448
522,048
506,077
486,260
240,931
85,440
35,788
443,190
24,101
1,001,138
762,070
583,681
118,957
54,432
239,068
63,179
302,247 135
296,674
292,007
118,957
312,202
465,133
296,937
49,502
4,930
223,803
15,265
$650
17,198
9,855
195,771
10,852
6,346
7,087
2,768
195,771
15,512
156,662
1,485
15,117
136,851
1,065,857
729,533
534,994
124,220
70,319
336,324
2,730
12,782
156,662
1,485
8,367
6,750
136,851
621,1*5
444,672
445,497
284,036
276,148
258,316
124,220
45,129
25,190
175,688
160,636
8,997
4,700
6,738
9,851
1,192,296
536,553
429,665
6,732
100,156
655,743
6,732
57,740
42,416
331,325
324,418
5,863
3,134
4,700
625
16,693
4,955
783
9,851
622,913
569,383
291,588
244,965
227,116
202,549
9,889
17,246
1,070,362
675,543
612,832
14,713
47,998
394,819
8,121
984
6,812
210,788
1,499,203
969,832
714,309
147,542
107,931
529,371
7,196
925
934
6,617
195
210,788
900,008
568,493
30,702
551,330
415,767
2,735
322,271
359,303
2,735
147,542
81,517
26,464
348,678
152,72ft
27,967
40,913
4,025
32,415
121,812
1,051,039
887,328
692, S51
27,468
167,009
163,711
1,417
$16,399
247,001 132
340,914
50,241
286,083 136
231,590
424,153 137
#-•
334,525 138
60,294
446,963 139
82,408
9,558
154,153 140
949,120
664,455
621,244
43,211
284,665
23,972
260,693 141
220,987
1,147,048
807,208
600,866
130,564
75,778
339,840
31,590
142
15,652
220,987
1,000,426
146,622
667,750
139,458
461,715
139,151
130,564
75,471
307
332,676
7,164
17,668
35,061
102,572
682,057
522,077
331,944
35,030
155,103
159,980
17,254
414
24,761
10,300
102,572
496,110
185,947
342,517
179,560
191,462
140,482
35,030
116,025
39,078
153,593
6,387
7,694
818
22
6,758
42,689
14,975
2,935
15,652
38,789
3,900
14,975
22,453
22,075
79,466
7,677
2,935
144
51,676
148,525
1,056,893
694,335
490,142
28,752
175,441
362,558
95,501
182,020
1,867,007
1,653,941
1,347,018
48,104
258,819
213,066
10,179
122,246
62,777
18,407
1,000
685,888
634,082
390,999
190,306
51,806
16,157
17,508
14,533
1,437,189
1,033,167
878,873
154,291
404,022
12,470
3,687
17,508
14,533
1,088,358
343,831
794,986
238,181
646,013
232,800
148,973
5,321
293,372
110,650
10,704
5,649
7,598
3,106
5,649
7,738
5,012
6,452
24,946
27,536
984
19,777
7,759
984
154,343
5,675
11,546
5,777
9,412
147,143
752,934
646,783
512,781
84,057
49,945
106,151
1,381
7,022
2,390
147,143
429,979
322,955
410,400
236,383
283,646
229,135
84,057
42,697
7,248
19,579
86,572
10,840
6,851
503,356
409,263
2,719
91,374
99,003
616,316
513,459
447,667
65,792
102,857
1,031,321
810,903
56,163
164,255
207,295
6,435
201
162
39
1,234
1,429
13,979
7,022
29,805
163,736
1,238,616
4,240
341,721
1,268,949
738,4S5
556,610
170,504
11,371
530,464
4,240
341,721
918,046
350,903
501,502
236,983
321,670
234,940
170,504
9,328
2,043
416,544
113,920
43,154
156,993
1,504,013
1,103,493
761,029
100,678
241,786
400,520
27,555
11,891
1,429
1,116
10,430
15,185
1,741
31,877
33,515
77,331
1,915
1,403
2,686
7,227
71958
160,310
2,178
10,113
1,778
2,178
15,954
205,325
1,236,890
535,803
330,907
204,896
72,556
1,002,114
450,606
245,710
374,281
60S
188,914
185,367
2,844
118,583 144
243,975
449,119 145
60,336
50,205
156,356 148
33,942
132,945 149
24,101
231,396 151
71,S84 150
30,973
477,695 152
62,769
271,259 153
129,261
104,190
234,776
9,099
75,717
56,188
19,629
85,197
141,080
776,056
112,142 146
242,099 147
161,923
29,170
85,197
162,824 143
263,946 154
94,296 155
204,896
504,332
76,921
411,061
230
165,993 156
610,063
722,333
5,9S6
3,460
608,518
2,879
3,107
3,460
315,400
293,118
440,956
210,145
230,811
195,567
f>15,494
*Not reported separately.
167,562
14,348
15,317
105,255
62,307
21,188
188,750 157
FINANCIAL STATISTICS OF CITIES.
154
TABLE &.—SUMMARY
OF R E V E N U E RECEIPTS A N D GOVERNMENTAL
[For a list of the titles arranged alphabetically by states, with the number
REVENUE RECEIPTS.
[ City number.
From taxes.
CUT AND DIVISION OT CITY'S
GOVERNMENT.
Total.
| 1 General
property.
(Table 7)
Special
property.
Poll.
From
special
From
assessments From
From
From
fines,
subven
and from forfeits,
dona
pension
tions
and
tions
Non
special
assess
and
Business. business charges escheats. grants. and gifts. ments.
license.
for
outlays*
(Table 7) (Table 7) (Table 7) (Tabid 7)
(Table 7) (Table 7) (Table 8) (Table 8) (Table 8)
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 1917-Continued.
T59
i
School district
160 Hamilton, Ohio
161 Charlotte, N. C
$124,950
$944
$172,550
$3,049
$56,927
$300
727,254 J
420,940
$5,946
104,593
15,113
118,191
8,817
30,309
1,265
487,937
239,317
218,963
201,977
5,946
104,593
15,113
118,191
3,817
3,819
26,490
1,265
17,726
$968,637
158 Lexington, Ky
|
*
162
163
8549,880
969,676 1
503,086
$859
42,547
1,765
122,626
1,526
720,477
249)199
279,005
224,081
859
42,547
1,765
122,626
1,526
726,506
366,564
25,309
2,086
102,910
5,514
64,556
39
21,869
1,183
21,869
183
1,000
13,401
1,042
874']
1,042
874
939,823 J
608,306
7,325
2,586
169,591
3,787
525,560 1
414,263
232,718
375,588
7,325
2,586
169,591
3,787
845,092 |
623,667
3,365
186
107,961
1,457
634,177
210,915
427,939
195,728
3,365
186
107,961
1,457
164
428,205
267,199
165
1,005,476 |
721,415
166
870,198
School district
167 Flttsfield, Mass
168
169
170 Elmlra,N.Y
171 Joilet,Ili
172 | New Itochelle, N. Y
173 Auburn,N.Y
174 Cedar Baplds, Iowa
9,719
39,152
1,995
1,358
710
10,880
661
2,916
436,325
90,888
2,040
144,915
2,632
167,024
536,209
333,989
270,366
165)959
90,888
2,040
144,915
2,632
1,038,353
763,936
35,917
390
39,099
1,703
2,044
2,620
29,101
13,130
72,494
52,811
923,809 !
438,299
987,222
635,649
38,657
1,016,154
655,145
14,873
22,878
1,628
20,700
78,484 .
4,669
4,123
6,593
100
53,408
1,876
22,438
1,494
898
15,331
135
650
135
650
145,478
4,393
144,927
6,253
582,335
301,709 |
167,188
231,313
145,478
4,393
144,927
6,253
8,292
29,844
2,454
59,966
1,693
20,118
579,057
9,081
30,138
1,315
74,325
1,621
17,320
19,349
3,781
6,472
112,242
5,855
3,781
6,472
112,242
5,855
175 Niagara Falls, N . Y .
1,322,807
176 Mount Vernon, N . Y
1,208,766 1
15,498
64,852
2,710
231,136
11,435
18,766
7,316
31,422
1,617
73,034
2,538
43,583
742,552
466,214
605,092
410,903
7,316
31,422
1,617
677,693
430,206
14,066
28,875
1,782
55,496
1,718
S2S 022
152,676 I
292 686
137)520
28,875
1,782
55,496
1,718
829,058
503,954
546
5,570
5,560
10
13,749
546
21,563
39,831
573
125,507
39,831
578
125,507
73,448
73,448
4,113
4,113
30,762
3,262
30,762
3,262
179
718,097 1
City corporation
School district
180 Jamestown, N. Y
482,403 ;
235,694
241,704
209,214
1,056,427 |
597,245
21,935
20,873
1,295
90,058
4,459
339,142
241,001
17,102
15,644
6,291
20,873
1,295
90,053
4,459
1,044,212
486,890
85,852
643,325
379,648
5,750
807,723 1
553,295
765,519 '
272,297
18,611 J
Oshkosh, Wis
183
18,734
800,758
243,898
181
6liT
1,015,995
278,816
225,108
450,918
182
15,331
1,136,894
697,829
City corporation
::::::::::
12,222
9,844
1,056 1
1,056
48,814
370,884
326,915
178
167,024
50
50
1,839
655,101
351,057
City corporation.».
20,636
3,160
448,501
866,353 ■
13,324
13,324
13,749
"*"'2i,"563"
962
1,531
1,256
426
590
426"
590
875
1,032
279
269~
10
4,395
132
567
132
567
1,745
2,650
5
5
390
111
390
ml
21,512
1,645
485
2i,5i2
1 545
'lOO
485
37,916
386
19,746
1,644
3,030
30,000
61,008
1,455
32,460
2,98*
32,847
249
501
4,406
842
96,952
7,532
16,512
60
446
519,953
286,916
9,844
4,406
842
96,952
7,532
1,677
287,770 1
266,349
14,835
t For explanation of difference in amotlints reported in this column and total payments fc>r outlays reported in Table IS, 300
text discussion for Ta ble 18, page96.
687 1
687 I
3,111
884,044 |
1,301,713
2,547
42,206
1,006,158 J
177
13,401
1,732
City corporation
School district
City corporation
School district
17,726
17,642
54,794
$2,547
«r
446^1
GENERAL TABLES.
155
COST PAYMENTS, BY DIVISIONS OF CITY GOVERNMENT: 1917—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
interest.
From
rents.
From
earnings
of public
service
enter
prises.
Total.
Total.
Expenses Expenses
public
of general ofservice
depart
enter
ments.
prises.
(Table 12) (Table 15) (Table 17)
(Table 9) (Table 10) (Table 10) (Table 10) (Table 11)
For
outlays.*
Interest.
Excess of
govern
mental
cost
payments
over
revenue
receipts.
EXCESS OF REVENUE
RECEIPTS OVER—
Govern Payments
mental
for ex
cost
penses
pay
and
ments. interest.
(Table 18)
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917-Continued.
$4,892
1 510,177
511,500 i
$2,358
$31,110
J 9,814
1,000
400
7,574
3,292 j
680,086 j
1
5,522
4,292
1,000
400
1,016
6,558
3,292
425,435
254,651
J
3,793
j
645
3,148
233,353
186,041
245,737
185,141
2,706
162,082
68,610
225,834 j
169,076
12,435 [
260,766 j
977,534 1
751,700 1
435,909
194,068
14,910 j
900
121,723 j
10,738
1,697
260,766
706,246
271,288
537,170
214,530
246,164
189,745
194,068
96,938 1
137,779
649,079
564,563
361,270
65,851
434,340
36,887
'204,392
229,948
36,887
44,059
12,469
13,031
92,789 j
906,273 j
527,755 j
4,190 1
12,218
2,034 |
177 |
!
9,493
3,588
92,789 |
607,573 f
298,700
285,3)8
242,417
195
3,202
83,629 j
763,933 j
195 i
2,523~
579
83,629
24,785
56,758
137,442
84,516
56,528 1
617,173
479,049
61,475
76,649
~~ 5S7,989
175,944
441,229
175,944
311,510
167,539
61,475
63,244
8,405
$284
$372,892 158
$47,168
277,860 159
7,858 j
217,976 160
378,518 j
322,235
56,283
146,760 ]
77,427
161,943 161
33,550 |
412,068 16?
81,159
227,919 163
146,760
7,566
6,141
69,992
5,081
4,042
486,315
392,803
282,737
6,159
103,907
93,512 !
43,357 j
5,872
180
22,732
122,959
830,883
795,710
620,214
35,195
140,301
35,173
174,593
209,766 165
19,734
4,505
827,652 j
624,193 J
577,195
46,998 |
203,459
42,546
246,005 166
336,172
238,021 |
302,689
274,506
33.4*3
13)515
182,603 i
20)856
809,612
665,025
20,707
123,880
183,049
900
129 j
4,505
21,475
7,394 :
4,177
136,529
518,775
308,877
992,661
47,433
4,948
3,609
232,063
1,121,221
779,040
501,750
110,493
166,797
342,181
197,412
26,249
6,583
19,956
172,807
1,273,110
957,498
744,475
55,863
157,160
315,612
285,888
12,043
199,888
1,139,849
826,806
595,421
116,459
114,926
313,043
123,695
1,054,469 j
641,752 j
511,106 [
89,061 j
41,585 j
412,717 j
170,425
386,944
254,808
258,345
252,761
89,061 1
39,538
2,047
362,5<*>
50,137
900
720
129 |
10,103
2,000
101
6,062
100,110 j
5,203
4,900
2,000
101
5,897
165
100,110
749,524
304,945
22,555
3,242
10,538
3,624
1,385,507
995,964
836,587
1,662
157,715
389,543
11,519
121,535
729,170
655,840
548,158
57,391 '
50,291
73,330
15,357
5.955
6,299
132,003 1
960,357 |
713,001 1
589,594
62,402
61,005 1
247,356
11,990
3,367
6,955
4,288
2,011
132.003
596,773 1
363,584
360,922
352,079
255,782
333,812
62,402
42,738
18,267
235,851 1
11,505
14,893
153,146
1,229,175
973,146
749,815
55,591
167,740
256,029
1,347,228
1,076,139 j
882,391
193,748 j
271,089 |
809,663 F - 643,020
433,119
537,565
492,135
390,256
150,885
42,863
166,643
104,446
6
15,942
9,451
3,194
10,453
5,489
37l94
4,257
200
7,428
119,647
529,688 j
453,233
368,371
27,593
3,572
685
200
6,281
i;i47
119,647
394,524
135,164
319,071 !
134,162
240,764
127,607
27,593
57,269
50,714
6,555!
10,158
576
110 R24 j
6,540
3,618
576~
10,682
3,393 ;
4,332
4,332
3,579
11,525
116,994 1
840,6021
575,356 |
399,053
56.479
65
116,994
549,166
291,436 j
389,600 j
185,756
238,497
160,556
56,479 i
25,200
159,566
105,680
22,498
22. UK
783,463
22,49S '
12.KU 1
?990
730,569 1
52,894
261,180 j
629
629
23,278
21,754
1,524
91,216 j:
1,250,4961
467,033 j
421,690
91,216 1
1,005,624
244,872
275,055 1
191,978
239,702
181,988
265,246 j
44,534 j
4,642
3,481
244,263
992,401 1
731,221 1
541,896 j
98,070
91,255 1
41,140 |
1,885
1*509
4,642^
1,973
1,508
244,263
731^291
242,499
484,301
228,309
18,611
315,964 j
207,321
18,611 I
98,070 i
70,267 1! ' 246,990
14,190
47,313
260,334
839,715
547,801
.181,151 {
110,763
95,017
527,824
437,516
30,715 j
59,593
168,908
536,708 j
382,250
77,289
77,1691
269,066
308,981
227,727 1
174,394
207,856!
77,289
57,293
136,420
10
871 1
1V,0#X
1TO A 1 A
45,302
9,332
60
13,517
1,000 j
8,191 |
1 *V19
*&2S
2,600 1
9,440
98,457 1
10 i
7,876
94,229 j
ib"
3,890
3,986 1
94,229]
18,611
934,732
696,732
805,774
445~401
360,373 1
278,741 167
144,769 168
29,724 169
!
189,348 170
242,292 171
305,749 172
83,794
[
137,183
210,513 173
45,801
293,157 174
93,632
349,661 175
132,627 176
138,462
1 148,010
224,465 177
75,453 I
1,002 i
10,112
1,413
1
,
95,692
76,455 j
65
04 R94
35,402 164
58,110
18,728
1,006
14,075
1
230,692 |
177 |
7,700
J
15,810 1
2,034 !
19,285
1
2,706
16,408
10,046
J
430,878
1,132
5,201
912
1
$1,445
449,394
207
J 6,113
$84,497 J $373,176
$595,745 1 $509,803
1,422
9,269
1
$968,921
" " j ™ ■
11,544
253,702 178
532,399
251,064 179
j 64,026
325,206 180
109,480
204,497 181
1 1|949
271,015 183
53,407 1
115,501 181
FINANCIAL STATISTICS OF CITIES.
156
TABUS 4 . - S U M M A R Y
OP REVENUE
EEOEIPTS AND
GOVERNMENTAL
[For a list ol the cities arranged alphabetically by states, with the number
REVENUE BECEIPTS.
General
property.
(Table 7)
S P
Total.
if
CIT* AND DIVISION or CITY'S
GOVERNMENT.
§
[ City number.
From taxes.
Poll.
From
special
From
assessments From
From
From
fines,
subven
dona
and from forfeits,
pension
tions
and
tions
Non
special
assess
and
grants. and gifts, ments.
charges escheats.
Business. business
license.
for
outlays.
(Table 7) (Table?) (Table 7)
(Table 7) (Table 7) (Table 8) (Tablefi) (Table 8)
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917—Continued.
181 Fresno, C a h
City corporation.
School district...
185 Everett, Wash.,
City corporation.
School district...
186 Lima, Ohio.
City corporation.
School district...
187 Jackson, Mich.,
City corporation.
School district...
188 Stockton, Cal.
City corporation.
School district...
180 Shrevoport, La..
City„
School
,tion.
strict
81,017,706
8504,559
897,818
82,401
8155,953
85,345
610,403
407,303
322,282
182,277
96,942
876
2,401
155,958
5,345
1,007
219,387
819,099
371,981
3,678
1,042
234,689
5,901
522,114
296,985
204,592
167,389
3,678
1,042
234,689
5,901
601,682
328,015
82,196
36,740
1,084
65,019
3,308
407,704
193,978
160,090
167,925
2,196
36,740
1,084
65,049
3,308
869,794
526,880
31,970
953
61,679
6,619
610,548
259,246
342,188
184,692
31,970
61,679
6,619
1,192,507
672,545
61,827
1,504
843,549
348,958
434,579
237,966
61,827
1,504
13,620
648,876
417,979
44,918
4,995
9,168
18,490
27,764
44,918
4,995
9,168
15,904
2,586
27,764
53,897
126,152
8100
126,152
100
16,604
16,604
84,004
65,635
1,890
65,635
1,860
30
7,092
121,578
60
7,092
11,100
110,478
527,979
120,897
85,145
190 Austin, Tex..
903,926
459,086
10,895
744
100
7,404
City corporation.
School district...
191 Columbia, S.C.,
738,634
165,292
360,344
98,742
10,895
744
100
7,404
623,132
315,756
6,100
60,822
2,806
11,317
16,501
City corporation.
School
district."
*-■- *c5str:
193 Boise, Idaho.
524,907
98,225
268,935
46,821
1,852
4,248
60,822
2,717
89
11,317
16,501
581,476
349,329
5,065
2,379
138,163
4,862
City corporation.
School district...
370,831
213,595
201,934
144,395
5,065
2,379
138,163
4,862
770,573
438,476
72,283
540,252
230,321
231,359
207,117
72,283
471,205
316,933
16,966
32,154
726
16,029
2,217
26,013
271,332
190,576
156,357
8,916
8,050
32,154
726
16,029
2,217
1,562
24,451
620,306
14,468
2,495
6,257
7,162
52,958
28,039
193 Aurora, I]].,
City corporation
School district
194 Williamsport, Pa
City corporation.
School district...
195
Waco, Tex..
196
Joplin, Mo.City corporation.
School district...
,
5,248
5,248
101,720
11,634
156,450
22,342
162,879
184,163
101,720
11,634
156,450
22,342
738,043
891,626
822,058
484,725
199
Bellingham, Wash.
739,012
479,662
259,350
61,400
8,055
89,057
4,161
18,229
3,036
129,375
5,180
6,481
8,707
15,847
284,522
5,391
370
247,505
4,498
115,256
141,620
142,902
5,391
370
247,505
4,498
782,481
440,699
17,379
2,731
17,357
4,514
487,912
294,572
247,653
193,046
17,379
2,731
17,357
4,514
1,896,369
1,550,387
1,028
464
23,004
416
2,281
650,162
425,012
66,448
1,778
117,646
7,357
25,810
404,874
245,288
211,391
213,621
66,448
1,778
117,646
7,357
Kenosha, Wis..
946,372
439,443
155,142
2,349
72,711 |
9,235
Newport, K y . .
452,958
280,802
28,622
3,684
15,500
1,105
201
Brookline, Mass..
302
Danville, III
City corporation.
School district...
821
30
300
300
635
1,878
1,878
50
1,160
115,256
96,579
234
75
460
75
460
2,000
2,000
96,579
129,710
15,070
835
1,160
138,937
City corporation.
School district...
821
317
635
1,550
Colorado Springs, Colo.
317
,15,053
2,014
City corporation.
School district...
205
113,980
113,980
347,012
Orange, N . J
204
624
1,678
24,374
61,400
876,740
Lynchburg, V a . . . .
53,897
1,678
24,374
762,930
535,016
227,914
197
300
4,004
199,873
198
81,007
8219,387
637
1,000
25,810
14,107
33,637
104,425
464
La Crosse, Wis..
618,175
414,760
4,058
71,355
3,185
26,170 I 2,8861
32,435'
147
920
* 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
157
COST PAYMENTS, BY DIVISIONS OP CITY GOVERNMENT: 1917-Continued.
assigned to each, see page 19. For. a text discussion of this table, see page 51.}
REVENUE RECEHTS-continued.
GOVERNMENTAL COST PAYMENTS.
EXCESS 0 7 BE VENUE
For expenses and interest.
From
From
earnings
of genera] highway
rividepart
sges.
ments.
E
From
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.
For
outlays.*
Interest.
(Table 12) (Table 15) (Table 17)
(Table 18)
RECEIPTS OVER—
Excess of
govern
mental
cost
payments
Govern Payments
over
for ex
revenuo Ij mental
penses
receipts. ; cost
pay
and
ments. interest.
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917-Continued.
|
1
$20,861 |
15,592 I
1865 1
16,093
4,763
5,592
865
$3,913 | $1,102,567 1
$693,668 ]
$640,619 J
$3,165 J
370,159
323,509
3,165
64,475 J
1,851,527 J
572,231 J
32,835 J
152,050 I 1,279,296 1 1,032,428 ||
4,020
64,475
1,549,526
302,001
329,255
242,976
163,530
218,816
32,835
127,890
24,160
326,614 |
39,652 1
68,682 j]
405,515 I
39,652
53,472
10,210
402,880
2,635
44,060
38,669 j
401,978 1
44,060
33,496
5,173
358,894 1
43,084 1
10,000
19,259
107,754 J
810,463 J
434,018 J
10,000
16,279
2,930
107,754
674,6S4|
165,779
102,556 J
~271,804 ~~ "173,680
152,934
163,144
633,162 1 555,433 1
43,763
1,407
26,442 ]
39,723 1
1,133
274
21,867 1"H527556|
4,575
8,937
8,488
449
120
4,565
10,158
10,093 1
65
25,681
120 |
4,565
73,107 j
654,599 j
463,424
329,147
410,331
293,077
37,037 1
36,070
525,153
129,441
410,064
5,132
99,870 j 1,023,644 j
307,000
103,064
5,132
94,344 1 1,023,644
5,526
22,653
307,167 1
1,241,836 1
679,492 J
402,606
134,952
141,934 j
562,344
307,167 ■" 922,333
319,503
526,313 I
153,179
252,186
150,420
134,952
2,600
16,670
5,983
139,175
2,759
396,020 '
166,321
224
22,619
155,053
605,667
420,993
51,005
133,669 |
276,021 |
51,005 |
117,844
15,825
119,464
156,557
6,648
68,699 |
191,778 j
6,648 |
48,034
20,665
180,495
11,283
179,682
881,688 ]
11,873
1,449
1
3,717
5,938 J
662,023 1
470,245 J
5,235
6,638
1,449
1
2,555
6,938
442,183
219,840
261,688
208,557
207,006
187,892
16,851
8,120
1,927
97,043
712,627 1
532,945 J
399,938
73,889
59,118 |
8,120
1,589
338
97,013
426,639
285,988
334,724~
198,221
78,889
1
44,719
14,399
01,915
87,767
5,195
12,192
433,951 J
391,533 J
216,116
183,822
368,422
700
22,411 j
42,418
236,230
197,721
207,694
183,839
195,136
173,286
700 j
11,858
10,553
28,536
13,882
224
15,447
7,172
140,310 1
14,743
7,813
10,902
3^974
6,928
2,986
2,209
12,192
136,164
3,360
2,122
2,168
1J192
2,122
20,379
6,236
15,432
4,947
6,236
35,813
6,274
|
77,5-17
114,231 192
| $57,946
|
237,628 193
37,254
79,672 194
67,768 !
143,593 195
.. 10,892
14,636
40,733
624,924
337>204
326,101
183,340
273,763
160,514
43,833
8,505
22,826
198,323
153,864
16,660
101,183
641,752
623,725
479,007
37,918
106,770
18,027
96,291
114,318 197
23,583
101,062
799,967
614,386
463,805
23,209
127,372
185,581
22,091
207,672 198
2,448
73,005 J
758,807 J
422,369 J*
310,014
23,537 1
88,818 j
2,448
73,005
457,004 \
301,803
212,201
210,165
112,457 j
197,557
23,537
76,210
12,608
336,438 1
244,800 1
91,638
173,661 J
662,830 J
610,757 J
477,037
44,653 j
89,067 I
52,073
M2
173,661
406,503
256,327
356,210
254,547
243,087
233,950
44,653
68,470
20,597
50,293
1,780
5,469
124,442
1,811,980
1,487,606
1,259,826
50,394
177,386
824,374
j
43,530 j
143,545
33,382
10,143
135,137
386,652
189,750
251,515
181,342
218,133
171,191
1,142,500
472,239
402,287
36,176
33,776
17,465 191
352,687 j
25T
5,857
7,479 1 1.187
253,556
31,331 j
389,327
11,442
1
i
75,825
140,194
432,857 J
8,821
224,434 190
337,910 |
43,833
576,402 J
497
133,810 | 189
77,850
6,111
9,018
894,834 |
434,277
312
1,011
399,936) IBS
515,103
1,944
15,900
254,663 1
509,441 1
1,678
16,209
231,632 | 187
733,147
24,693
1,076
17,678
170,346 j
808,972
25,528
12,838
6067252
99,415
166,734 j 186
862,128 |
25,212
1,678
467
625,716
255,972
238,781 I
40,733 J
301
25,769
10,900
1
16,006
16,006
337,403
83,590
394,898
9foir
1
703,453 J
406,476
103,590
6,782
778
I
792,571 J
515,066 J
2,600
38
938,532 1
458,588
366,081
189,352
1,435,120"
103,690
24,735 J
946
38
1,447,170 J
443,637
194,525
1,543,710 J
2,787
35,242
4,070
18,823
802,531
237,609
1,220,271
59,025
34,663
2,787
26,837
452
39,312
13,823 J
1,040,140 J
23,894 [ " "338,734
70,165
25,960
34,663 J
27,289
7,560
I
246,863 j 85
$4,020
2
5^204
6,469
1
$324,033 \]184
2
11,673
J
834,861 1
6,431 J
1
1
$408,899 I
3,087
3,344
703,893
393,674
1
[
$49,854 |i
343,100
297,549
387,346 J
3,913
93,872
1,690
78,926 |
415,197
865,578
280,912
87,935
46,731
26,729 |
56,864 1
530,951 1
468,841 1
889,829 I
25,445 1
53*067
253,489 196
99,198
|
316,643 199
j 119,654 |
171,727 200
19,795
J
84,389
408,763 ?01
73,760 j
217,305 202
8,408
670,261
49,619
j
62,610
474,133 203
196,128
37,761
|| 117,224 1
87,880 204
179,834 I205
FINANCIAL STATISTICS OF CITIES.
158
TABLE 4.—SUMMARY OF REVENUE RECEIPTS A N D
GOVERNMENTAL
[For a list of the cities arranged alphabetically by states, with the number
REVENUE BECEIPTS.
From taxes.
OTT AND DIVISION Of CITY'S
OOVKSNMINT.
Total.
From
special
(assessments] From
fines,
and from forfeits,
special
Non
and
Business. business charges
for
license.
outlays.
General
property.
Special
property.
(Table 7)
(Table 7) (Table 7) (Table 7) (Table 7)
Poll.
From
From
From
subven
dona* pension
tions
tions and
grants. and gifts. ments.
(Table 7) (Table 7) (Table 8) (Table 8) (Table 8)
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917-Continued.
706
1
1868,981 1
9463,766
620,368
248,613
227,212
236,554
1,451,206 J
662,133
1,086,607
367,599
360,939
301,194
208
503,770
259,277
209 Ogden, Utah
821,071 J
396,695
J
707 Tulsa, Okla
City corporation
School district
212
School district
213 Madison, Wis
,....*,,
4,769
420,687 J 52,504
420,687
52,504
8,539
10,546
2,715
32,960
14,934
43,000
3,600 J
59,836
3,152 1
118,446 1 15,709
98,750
3,600
59,836
3,152
118,446
15,709
5,221
1,666
205
1,413
20,084
724
1,318 J
5,221
1,666
205
1,413
608
19,476
180
544
i,3i§
86,852
38,424
2,170
24,207
10,432
15,567
512
523 J
740
1,430
24,207
10,301
131
15,567
512
523
11,575
504,647
401,833
437,447
328,669
6,852
8,078
30,346
583,337
346,224
742
* 33,247
1,142
54,497
3,027
421,810
161,527
203,493
142,731
742
33,247
1,142
54,497
3,027 |
42,026
215
395,448
292,777
School district
212,518
182,900
147,303
145,474 1
858,359
449,899
School district
603,486 1
254,873
444,385
80,436
658
658
88,569
5,132
166,024
2,901
14,7W
1,443
348
17,790
1*172
19,845
27,617
1,475
2,295
2,960
1,475
2,295
56,948
27
594
1,980
26,502
995]
25,507
|»s
19,079
584,387
isniil
665,384
832,643
524,821 1
98,750
11,575
1,139,447
219
56,046
56,046
766,116
851,367
488
32,084 1
906,480
218
$488 J
32,081
7,011
6,957
758,786
7,i47
100,000
32,129
101,535
118,439
217
$7,147 1 $100,000 |
32,129
J
214
210
124,903
128,066 1
156,357 1
Norzistown, Pa
City corporation
1,280
13,968
«
211
84,578 J 81,280 J 8124,903 1 $4,769 1
4,578
3,772
»I
210
1 83,772 J
27,617
8,577 1 10,349
333,237
2,950
10
12,737
5,044
8,577
10,349
333,237
12,737
27,776
670
50,581
2,109
15,789
1,324
649
28,870
2,325
673
7,225
8,991
1,396
8,966
35,253
2,503
2,503
337
44,074 I
7,228 J
1,738
35,253 J
2,503 1
2,593
337
10,796
10,796
20,851
25
526
1
44,074
> 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: 1917—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
ofpabiic
service
enter
prises.
Total.
Total.
(Table 9) (TablelO) (TablelO) (TablelO) (Table 11)
Expenses Expenses
public
of general ofservice
dopartenter-
For
outlays.1
Interest.
(Tablel2) (Table 15) (Table 17)
Excess of
govern
mental
cost
payments
over
revenue
receipts.
(Table 18)
EXCESS or REVENUE
RECEIPTS OVER—
Govern Payments!
mental
for ex
cost
penses
pay
and 1
ments. interest. !
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917-Continued.
$8,205
$14,200
4,124
4,081
14,200
$3,795
$132,078 J
$668,321 J
$462,661 J
457,718
210,603
161,251
194,353
57,710
$355,604 1 $57,710 J
$49,347 J
$205,660 [
40,731
8,616
198,026
7,634
27,603
2,677
31,203
23,913
143,227 J
1,695,114 J
259,692
202,969
767,980 J
493,581
87,425 J
186,974 J
927,134 |
27,435
168
2,677
1,203
13,722
10,191
143,227
1,241,922
453,192
512,160
255,820
292,768
200,813
87,425
131,967
729,762
197,372
31,496
3,251
2,886
94,166
625,468
437,297
283,179
58,048
8,129
1,754
49
2,059
112,892
665,836
540,378 J
438,763
27,313
6,116
2,013
1,754
49 1
807
1,252
112,892
457,679
208,157
333,123
207,255 |
241,542
197,221
27,313
8,855
1,436
162
4,987
1,410
239,453 J
226,706
189,669
792
3,590
5,265
1,436
162
629
4,358
1,410
100,792
138,661 1
90,405
136,301
69,536
120,133
792
2,964 1 132,078
831
55,007
188,171
96,070
36,245
124,556
902
12,747 j
44,970
20,077
16,168
10,387
2,360
22,524
434
18,719
961,881 j
724,934
626,869
98,065 j
236,947 j ;
10,469
12,055
300
134
12,070
6,649
511,477 1
450,404
363,097
361,837
320,639
306,230
42,458
55,607
148,380
88,567 !
154
10,960
113,022 i
154
10,060
900
113,022
8,089
22,495
~~
. 574,318
416,229
158,089 J
426,161
303,056
61,861
61,244 j
148,157
288,331 !
137,830
180,078
122,978
61,861
46,392
14,852
127,898
20,259
10,156
10,561
91,577
1,378,591
718,879
569,003
60,276
89,600
659,712
22,382
115,164
716,893
653,905
542,183
49,380
62,342
62,988
28,031
3,126
1
14,060
450
371
3,354
3,742 J
416,427 |
359,853 J
324,830
10 [
35,013 j
50,574 j
1
12,212
1,848
450
371
2,638
716
3,742
226,120
190,307
184,933 1
174,920
162,929
161,901
10
21,994
13,019
41,187
15,387
J
10,321
1,063
750
11,304
4,282 |
775,888 1
425,507 J
346,967
4,118 J
74,422 [j
350,381
171,341
175,626
4,118
48,310
26,112 j
289,072
61,309
512,841
263,047
223,769
201,738
66,473 ?08
121,698
155,235 j
r
1,768
6,321
686,226 j flff
$240,908 j
125,458 J
j
74,302 J
64,2^8
10,034
J
|
$200,660 j $406,320 j Z06
280,693 209
....
57,717 710
181,546 211
55,401
j
9,019
157,176 212
420,568 213
239,144
115,750 1 178,738 214
35,595 ?15
20,979
j
82,471
432,852 216
750
7,681
3,623
4,282
9,650
101,049
728,182
643,090
494,314
52,758
96,018 j
85,092
30,604
115,696 217
8,409
50,089
427
846,631
688,039
627,278
1,789
58,972 |
158,592
4,736
163,323 218
18,771
175
8,493
61,041 J
530,615 J
452,051 J
293,791
52,422 J
105,838 j
18,771
175 1
8,424
69
61,041 1
451,259
79,356
372,695
79,356
222,205
71,586
52,422
5,023
5,298
1,063
36,231
880
17,339
9,465
1
98,068 !
7,770
|i
78,564 j
78,564
5,794
72,770 [219
160
FINANCIAL STATISTICS OF CITIES.
TABLB 5.—PER CAPITA REVENUE RECEIPTS AND GOVERNMENTAL COST PAYMENTS; 1917.
|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.]
F E B CAPITA GOVERNMENTAL COST PAYMENTS
FOB—
P E S CAPITA R E V E N U E RECEIPTS F R O M -
Expenses and interest.
Sub
ven Earn-]High, Kara
tions,
way
ExEx*
Busi merits Fines, grants, tags priviAll
for
ens
All
ness and
gifts, gen leges,
gov: All
feits,
of
ex
of
pub* In
and
ernspe and dona eral rents,
I rovenon cial
tions, de . and serv [mentall penses gen I lie I ter
i nues. Prop Poll. busi
and
eral
serv
and
erty.
ice ; costs.
[charges!
est.
interde
ice
ness for IcheatsJpension part inter* [enterments
part- [enter
11- out
prises
prises,
ments
lays.
ments.
Taxes.
Spe
cial
JGrand total.
Group I
Group II
Group III
Group IV
Group V
$32.01 [$20.48 $0.06 [S1.78 $2.50 $0.15
25.30
21.72
16.54
14.13
14.87
0.02 2.14
0.03 2.42
0.11 1.22
0.10 1.32
0.12 1.22
2.43
3.28
2.53
2.05
2.38
0.15
0.14
0.14
0.14
0.18
$1.32 [$0.80 |$1.76 $3.19 $33.31 [$24.70 $19.07 $1.40 $4.22
29.96
27.77
19.75
17.78
17.76
0.79
3.06 l . n 1.51
1.24 0.60 0.98
1.46 0.49 0.61
1.33 0.58 0.58
PER CAPITA
. Per
EXCESS OP
.capita
REVENUE
excess|
RECEIPTS
[ofern
gov
OVER—
ij
"
||mental|
Pay
cost
Out pay Gov
ern- , ments
lays. ments [mental;
for ex
over
cost penses
and
reve
nue re-! ments. inter*
ceipts.
$1.28
$7.34
4.15
3.10
2.65
2.49
1.20
1.40
0.92
1.88
1.42
8.28
8.95
6.14
5.42
6.25
$9.31
1.58
3.05
1.24
8.23
4.62
1.95
6.05
4.83
4.25
$0.64
$6.42
12.63 $i.90
7.42
10.55
1 2.44*
8.90
4.55
5.81
12.15
3.66
5.00
21.06
5.39
| 6."si"
9.51
19.40 "9*24" 0.50
$7.08
10.73
3.13
11.34
10.37
8.49
16.06
6.20
10.01
10.16
$8.61
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1917.
1
2 Chicago, 111
3 Philadelphia, Pa
45
Boston, Mass.
6
7 Detroit, Mich
8
9 Pittsburgh, Pa
10
$1.39 $2.61 $0.17
$12.17 $30.13
3.93 3.70 0.20
35.20 1 19.68
27.30 16.29 $6*64" 1.33 0.41 0.04
5.23 3.52 0.06
31.36 19.35
50.70 37.83 0.19 1.66 0.48 0.10
1.55 2.79 0.14
33.18 20.50
1.23 3.48 0.20
39.06 25.00
2.07 0.59 0.02
30.84 18.80
1.47 0.42 0.27
40.82 30.00
2.95 4.56 0.23
45.06 23.90
Buffalo, N. Y
Kansas City, Mo
$1.63 $2.63 $0.16
$40.31 $28.55
3.38 5.47 0.01
43.05 27.15
32.11 20.70
3.52 2.43 0.16
38.21 21.50
1.93 1.30 0.11
38.12 21.9* $0.15 2.17 2.38 0.03
23.32 14.58 0.14 2.62 0.22 0.10
4.39 0.77 0.38
43.64 17.66
1.44 4.21 0.14
30.69 1 19.93
0.35 7.90 0.23
44.2S 25.11
23.97 16.19 0.01 1.81 0.37 0.07
3.03 9.08 0.11
41.28 21.64
Portland, Ores;
Indianapolis, Ind....
24 Denver, Colo
25 Rochester, N. Y
26 Providence, R. I
27 St. Paul, Minn
28 Louisville, Ky
29 Columbus, Ohio
30 Oakland, Cal
31 Toledo, Ohio
32 Atlanta, Ga
33 Birmingham, Ala....
34 Omaha, Nebr
35 Worcester, Mass
36 Richmond, Va
37 Syracuse, N . Y
38 Spokane, Wash
39 New Haven, Conn...
40 Memphis, Tenn
41 Scranton, Pa
42 Faterson, N. J
43 Grand Rapids, Mich.
44 Fall River. Mass
45 Dayton, Ohio
46 Dallas, Tex
47 San Antonio, Tex
48 Bridgeport. Conn....
49 New Bedford, Mass..
50 Salt Lake City, Utah
51 Nashville, Tenn
52 Cambridge, Mass....
53 Lowell, Mass
54 Tacoma, Wash
55 Houston, Tex
56 Trenton, N . J
57 Hartford, Conn
58 Reading, Pa
59 Youngstown, Ohio...
60 Fort Worth, T e x . . . .
61 Camden, N . J
62 Albany, N . Y
63 Springfield, Mass.....
64 Lynn, Mass
65 Dos Moines. Iowa....,
66 I Lawrence, Mass
,
$0.40 $7.55 $0.11
$30.87 $15.69
26.22 15.82 £0.00 1.47 6.10 0.04
0.51 4.69 0.12
27.63 19.59
0.99 4.40 0.04
31.52 20.43
27.57 18.49 0.13 1.30 0.34 0.03
26 23 16.10
2.50 3.25 0.08
25.85 16.73
2.22 1.41 0.04
21.62 13.45
0.68 3.62 0.03
29.13 17.50
1.77 3.51 0.20
22.77 14.08
1.13 2.79 0.04
20.24 12.68 0.09 1.44 1.76 0,37
5.08 0.15 2.37 1.43 0.35
12.38
34.48 19.13
2.18 4.25 0.25
33.19 22.69 0.62 1.32 1.30 0.04
27.46 16.31 0.15 1.37 0.72 0.24
27.91 19.11
1.22 3.56 0.05
0.16 5.97 0.19
24.83 11.26
18.02
0.28
1.43 0.18 0.32
22.10
0.72 1.56 0.14
21.84 13.45
'6*17
10.03
1.79
0.91 0.11
14.57
18.64 11.47 0.05 1.77 0.49 0.11
25.03 15.31
0.76 3.16 0.05
24.19 18.24 6'49 1.22 0.20 0.06
22.90 14.22
1.25 2.32 0.14
29.49 18.47
0.61 3.49 0.50
20.84 17.72
0.77 0.02 0.06
25.45 20.43 0.44 1.63 0.88 0.33
29.10 21.79 0.43 0.90 0.38 0.05
31.20 17.29
2.98 7.30 0.11
22.08 10.75
1.91 1.30 0.33
33.73 26.01 0.34 0.10 0.45 0.03
22.10 16.40 0.41 1.06 0.35 0.05
0.18 3.57 0.58
30.12 12.59
0.57 0.03 0.18
27.58 20.79
24.03 12.17 0.17 1.36 2.16 0.10
37.75 27.17 0.43 0.89 1.35 0.17
8.61 0.32 0.79 0.21 0.04
13.44
1.09 3.68 0.29
25.25 16.38
0.43 1.02 0.12
17.44 11.56
9.97 0.09 1.45 1.18 0.04
20.49
1.28 3.27 0.03
31.62 21.96
31.30
0 57 1.35 0.96 0.08
42.16
25.08 17.97 0.53 0.11 0.51 0.10
0.30 0.26 0.22
21.82 19.29
20.53 16.10 0.14 1.32 0.37 0.05
$0.56
0.80
0.86
0.54
0.20
0.05
2.25
1.09
1.19
1.86
$0.30
1.16
1.00
0.90
1.46
2.24
3.02
1.30
1.20
1.26
$3.20
2.52
4.26
1.3S
4.26
1.24
0.73
3.29
2.06
0.72
$3.77 $41.53 $35.11 t$24.69 $1.12
3.20 37.10 21.48 | 21.53 1.37
3.06 34.71 24.17 1 19.72 1.41
3.3S 31.91 23.01 ! 20.00 1.77
4.46 44.83 40.33 ! 30.29 1.81
4.08 36.84 24.69 ! 18.48 1.59
3.16 44.06 23.00 19.96 1.09
3.67 30.03 24.64 [ 17.27 1.33
4.21 40.32 30.81 [ 24.41 1.58
4.58 54.30 34.90 | 26.20 4.45
GROUP II.—CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
11
12
13
14
15
16
17
18
19
20
21
Newark. N. J
New Orleans, La
Seattle, Wash
$1.21
1.88
1.80
0.61
4.12
0.67
17.47
1.13
1.52
3.33
0.69
U.79
0.9*
0.8S
1.34
1.12
0.88
0.93
0.90
1.23
0.72
1.30
51.40
0.84
0.31
6.06
2.17
0.93
0.15
1.03
0.53
1.81
1.03
52.93 S37.66 $39.30 $25.20 $1.56 $3.54 $7.38
3.31 46.72 31.59 21.48 2.22 4.83 15.13 $3.67
2.30 33.90 22.47 20.09 0.90 1.49 11.42 , 1.79
3.32 41.02 32.14 23.22 1.41 750
8.89i 4.81
9.66 1 2.45
3.94 40.57 30.91 23.95 1.25 5.70
5.67
3.18 23.99 21.13 13.97 2.24 4.92 j 7.86
1.90 35.30 27.77 26.77 0.39 0.61 l 8.54
1.83 35.93 21.52 20.31 0.96 3.25| 11.41
5.23
7.37 | 47.30 31.03 20.03 4.66 6.37 1 16.24 ! 3.02
4.57 i 27.44 25.16 19.21 0.79 5.16
2.28
4.35 40.72 26.25 21.81 2.47 1.93 14.47
$2.04 $10.00
11.46
9.64
4.07
7.21
2.19
7.34 15.88
6.18
13.22
3.82
i.53
0.56 15.03
GROUP III.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
$2.28
1.46
0.42
0.64
0.21
1.09
1.45
0.48
5.07
0.35
0.57
1.61
0.68
0.29
0.62
0.51
3.15
0.71
1.96
0.78
3.00
1.92
0.05
0.74
1.56
1.46
0.75
0.15
3.32
3.15
0.10
0.14
3.33
1.79
3.06
0.72
0.75
0.55
0.92
2.24
0.60
0.11
0.06
0.56
0.06
$0.23
0.40
1.06
0.32
0.78
0.46
0.41
0.90
0.38
0.54
0.37
0.89
0.56
1.66
0.11
0.31
1.01
0.84
0.71
0.28
0.59
0.97
0.61
0.92
0.48
0.15
0.34
0.99
0.44
0.46
0.95
0.81
0.40
0.51
0.50
1.20
0.09
0.36
0.38
0.36
0.13
1.66
1.27
0.47
0.64
$1.57
0.69
1.06
1.72
2.82
0.75
0.51
1.70
0.28
1.17
0.22
0.23
2.12
1.81
1.95
0.51
0.34
0.28
0.32
0.46
1.16
0.34
1.10
1.10
0.69
0.56
0.66
1.03
0.19
1.13
1.89
0.73
0.59
1.26
1.30
1.46
0.25
0.40
0.29
1.84
0.65
0.97
0.84
0.45
0.32
$3.03 $27.97 $21.21 $13.96 $1.55 $5.70 $6.75
0.18 27.46 16.70 15.61 0.08 1.03 10.77
0.18 22.38 20.21 18.27 0.15 1.79 2.17
2.98 34.99 24.95 20.07 1.49 3.39 10.04
3.45 28.96 21.94 17.30 1.26 3.38 7.02
2.00 28.70 19.73 15.47 1.39 2.87 8.96
3.07 24.53 18.24 14.96 0.85 2.43 6.29
3.76 27.76 20.29 13.49 2.42 4.38 7.48
0.43 27.24 21.09 18.31 0.53 2.20 6.16
2.67 29.23 18.77 13.92 1.43 3.41 10.47
2.73 19.79 16.44 14.05 1.30 1.08 3.35
0.28 11.72 10.40
7.56 0.18 2.66 1.32
5.30 31.45 24.95 17.27 1.95 5.73 6.50
3.47 31.76 25.33 21.03 0.77 3.48 6.44
5.99 32.32 22.34 14.62 3.14 4.58 9.97
2.67 29.52 21.76 17.44 1.03 3.29 7.75
2.75 20.03 17.58 12.71 0.95 3.93 2.44
0.02 21.39 18.38 17.15 0.01 1.23 3.00
2.98 22.44 20.09 14.18 1.57 4.34 2.36
1.18 1.76
(0 14.26 12.50 11.32
20.38 15.96 13.61 0.01 2.35 4.41
2 % 25.20 19.11 15.85 1.67 1.59 6.09
2.23 25.67 18.08 14.66 0.85 2.57 7.59
2.21 28.32 17.84 14.07 0.81 2.97 10.48
3.69 31.26 20.10 15.80 1.79 2.51 11.16
0.11 23.67 16.30 13.13 0.10 3.08 7.37
34.23 20.60 18.77
1.83 13.63
&
29.45 21.36 16.32 1 % 3.75 8.10
2.57 34.76 20.87 15.69 1.38 3.80 13.89
3.05 23.94 16.94 12.39 1.04 3.51 7.00
3.87 30.09 26.94 20.16 1.81 4.96 3.15
2.35 24.13 18.04 14.76 1.40 1.88 6.09
8.88 23.54 20.60 12.41 2.97 5.21 2.95
2.39 46.11 22.83 14.01 1.02 7.80 23.28
3.21 24.77 19.82 14.17 2.45 3.20 4.95
4.32 38.38 28.30
1.74 4.28 10.06
2.37 13.41 11.19
9.31 1.09 0.79 2.21
2.49 25.73 16.79 12.90 1.12 2.77 8.94
2.72 17.95 12.17
8.20 1.31 2.66 5.78
3.33 21.48 17.23 13.34 1.03 2.87 4.25
3.69 36.78 25.14 19.17 2.19 3.78 11.64
5.15 40.33 31.66 26.25 1.86 3.55 8.67
3.70 26.41 20.36 15.58 2.06 2.71 6.06
0.26 27.96 19.64. .17.55 0.36 1.73 8.32
1.54 21.78 16.88 13.89 1.11 1.87 4.90
1 Less than one-half of l cent.
$2.90
$1.21
.......
3.47
1.39
2.47
3.15
6.46
.......
4.85
1.58
6.61
1.73
0.18
1.48
5.42
1.77
2.84
8.79
0.35
0.56
1.86
5.25
.......
i.32
1.89
0.46
0.66
3.03
1.43
..••••*
4.81
0.71
6.30
.......
«...•••
3.65
2.03
18.53
0.75
0.61
6.47
0.51
0.99
5.16
1.33
6.14
1.25
6.58
6.03
1.83
$9.66
9.53
7.42
6.57
5.63
6.50
7.60
4.33
8.04
4.00
3.81
1.98
9.53
7.87
5.12
6.18
7.25
3.71
1.75
2.07
2.68
5.92
6.11
5.06
9.39
4.53
4.84
7.74
13.33
5.14
6.80
4.06
9.52
4.75
4.20
9.45
2.24
8.47
5.27
3.27
6.48
10.60
4.72
2.18
3.65
GENERAL TABLES.
161
TABLE 5.—PER CAPITA REVENUE RECEIPTS AND GOVERNMENTAL COST PAYMENTS: 1917—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.]
1 CAPITA GOVERNMENTAL COST PAYMENTS
,
FOB—
PES CAPITA BEVENUE RECEIPTS VBOlf—
Taxes.
All
reve
nues.
Expenses and interest.
Spe
Sub
cial
ven
Earn-]
tions, Earn- HighBusi mentsj Fines, grants,
way
Ex
Ex
All
ness and
for gilts,
privi
All penses]penses ,
govand
gen leges,
feits, dona
of ' ofpub- Inex*
Prop Poll. non
I
" I [penses
and tions, eral rents,
gen 1 lie ■ terserv
I and
erty.
busi
eral serv est.
, c5" ,i " B * * i de and ice [mental
ness for
inter- |enter-|| costs. inter de
part
ice
cheats. pension ments
IIpart
est.
enter
out
prises
assess
ments.
prises.]
lays.
ments.
c r n
PER CAPITA
Per !
capita EXCESS or
excess1 REVENUE
RECEIPTS
lofgovOVER
em- ..
[mental]
cost
V- Pay
Out pay GO
ern- ments
lays. ments Imental]
for ex
over
penses
reve cost and
nues!
Inter
hnents.
celpts.
est.
GROUP 1V.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1917.
Yonkers,N.Y
Schenectady, N. Y . . .
Kansas City. Kans...
Oklahoma City, Okla.
Wilmington, Pel
$33.05 324.42
24.77 18.98
22.14
9.28
17.74 11.33
18.33 11.82
91.07 83.33 $0.03
1.01 2.06 0.06
0.76 3.60 0.04
0.42 1.68 0.30
0.11 1.49 0.21
80.68
0.47
0.34
0.49
0.68
80.08
0.28
0.99
0.67
$0.39
0.28
0.60
0.80
0.51
$3.04 $40.87 $31.79 $24.06 $1.63 $6.10
1.64 20.46 17.94 14.00 0.81 3.13
6.53 27.48 19.69 12.17 3.61 3.82
2.07 21.15 13.25 9.04 0.70 3.50
3.17 22.69 15.22 11.40 1.19 2.62
$9.08
2.52
7.89
7.91
7.48
$7.82
5.34
3.41
4.36
Duluth, Minn
Akron, Ohio
Norfolk, Va
Elisabeth, N. J
Utica,N.Y
34.07
29.98
25.94
19.36
20.61
17.36
2.15
17.25
1.39
16.66 80.07 3.23
10.98 0.17 1.69
17.12
1.24
5.85
4.38
0.05
1.43
1.21
0.34
0.28
0.07
0.05
0.04
1.00
0.67
1.31
3.15
0.53
0.39
0.57
0.41
0.52
0.14
0.33
0.89
1.40
1.35
0.26
6.65
4.56
2.75
0.02
0.06
35.34
30.34
30.68
19.66
22.25
21.89
20.42
21.87
14.86
16.28
14.64
14.07
15.26
12.64
14.62
3.74
1.43
1.55
0.03
3.51
4.92
5.06
2.19
1.66
13.45
9.92
8.81
4.81
5.97
1.27
0.36
4.74
0.30
1.64
Somerville,Mass..
Waterbury> Conn.
St. Joseph, M o . . . .
Manchester. N. H .
Troy,N.Y.
23.49
22.58
19.17
18.96
26.53
17.77 0.52 0.05
15.73 0.32 1.10
12.01
1.76
14.07 6.*43 0.87
19.01
1.15
0.94
0.61
4.13
0.02
1.77
0.28
0.09
0.04
0.01
0.10
0.69
0.54
0.13
0.61
1.04
0.21
0.16
0.42
0.29
0.28
0.52
0.44
0.66
0.18
2.76
3.14
0.05
2.32
3.53
23.20
23.47
20.31
20.88
22.40
19.38
17.96
12.85
16.52
21.16
16.10
14.83
U.53
14.05
16.89
0.88
0.74
0.02
1.51
1.22
2.39
2.39
1.29
0.96
3.05
3.82
5.50
7.46
4.36
1.30
0.88
1.13
1.92
Hoboken,N. 7
Wilkes-Barre.Fa....
Fort Wayne,Ind....
Jacksonville, F i a . . . .
Evansville, Ind
24.18
16.66
25.32
27.79
22.34
13.77
12.48
10.62
9.86
11.45
0.02 2.54
0.39 1.32
0.34 0.85
2.20
0.09 1.40
0.01
0.93
5.81
1.22
3.71
0.03
0.07
0.05
0.39
0.04
3.56
0.73
1.51
3.29
2.24
0.30
0.53
0.21
0.77
0.16
0.87
0.19
0.26
0.74
0.73
3.08
0.03
5.65
9.32
2.52
34.63 22.59
16.36 12.64
23.06 14.16
33.54 20.63
22.22 13.43
17.13
10.89
10.22
13.08
10.96
3.02
0.05
3.45
4.49
1.46
2.44
1.71
0.49
3.06
1.02
12.03
3.72
8.90
12.92
8.78
Erie, Pa
East St. Louis, 111...
Passaie,N.J..
90 Harrisburg, Fa
91 Peoria, 111..
21.50
14.68
15.00
19.30
24.66
11.36 0.20 1.00
2.96
8.54
9.17 0.02 1.21
12.73 0.14 0.66
3.29
15.68
0.92
2.26
0.72
1.34
3.80
0.14
0.03
0.12
0.09
0.11
1.94
0.71
2.83
0.77
0.66
14.39
11.61
13.09
14.77
17.52
11.72
10.16
10.95
12.16
16.27
1.78 0.90
1.45
2.14
0.84 1.77
0.09 1.16
6.93
5.28
4.28
3.76
11.27
92
93
94
95
96
Wichita, Kans...,
Bayonne,N. J . . . .
South Bend, Ind.
Savannah, G a . . , .
Johnstown, F a . . .
20.68
27.71
18.54
23.77
13.43
13.69
0.51
14.52
1.02
11.18 0.09 1.03
12.34
2.73
9.99 0.37 1.00
5.56
0.98
2.44
0.90
0.51
0.20
0.08
0.04
0.21
0.17
0.20
4.57
1.62
4.06
0.58
0.18
0.29 0%
0.22 0.87 2%
0.70 0.38 0.05
0.22 0.25 0.03
0.10 1.36 5.06
0.19 0.16 1.79
0.28 0.40 2.84
0.26 0.54 0.01
21.32
16.90
17.37
18.54
28.78
14.30
29.52
17.17
25.18
15.63
U.53
26.31
12.52
18.26
10.39
9; 07
18.99
10.72
14.20
9.45
0.06
3.69
1.04
1.36
0.02
2.40
3.63
0.76
2.70
0.93
97
98
99
100
101
Brockton, Mass...
Sacramento, Cal..
El Paso, Tex
Terre Haute, Dud.
Holyoke,Mass....
26.00
34.24
25.88
16.30
34.24
19.01 0.53 0.10
17.17
2.06
14.09
1.27
12.05 0.09 1.30
18.44 0.41 1.27
1.01
6.35
0.77
0.08
0.23
0.19
0.12
0.48
0.02
0.09
0.08
4.80
1.47
1.89
0.16
2.15
0.19
0.50
0.28
0.68
0.58
0.55
1.11
0.31
0.86
2.37
3.00
6.19
0.30
12.10
27.76
56.51
16.32
34.21
20.77
23.88
18.12
13.63
28.82
17.16
19.38
12.46
12.52
18.12
1.09
1.33
2.30
0.27
8.32
2.53
3.18
3.37
0.85
2.38
6.99
32.63
14.56
2.69
5.40
1.76
22.27
6.80
0.02
102
103
104
105
106
Portland. Me
AHentown. Pa
Springfield, 111
Canton, Ohio
Charleston, S. C . . .
29.97
15.61
23.41
21.70
18.62
18.30 0.37 1.13
9.94 0.41 0.81
2.16
14.77
1.14
13.02
12.71 0.06 2.05
0.46
1.26
1.33
3.53
0.60
0.03
0.04
0.06
0.07
0.30
2.99
0.62
0.47
0.52
0.85
0.58
0.06
0.27
0.20
0.15
1.00
0.17
0.41
0.69
1.05
5.10
2.30
3.95
2.62
0.84
32.58
20.01
22.37
30.15
18.59
10.96
15.51
16.61
15.58
19.07
9.33
12.48
11.36
12.59
2.23
0.73
1.92
1.20
0.13
4.74
0.90
1.11
4.06
2.86
6.55
9.05
6.86
13.54
3.01
2.62
4.40
Chattanooga, Tenn.
PawtucketTR.1....
109 Berkeley.dal
110 Altoona, Pa
111 Mobile, Ala
15.81
24.74
24.72
16.84
16.16
1.12
9.78
15.47 0.14 1.02
0.36
15.17
10.04 0.14 0.77
1.82
6.63
1.23
0.13
3.18
1.93
1.70
0.18
0.07
0.01
0.12
0.40
2.40
0.21
4.93
0.81
2.04
0.66
0.54
0.37
0.31
0.37
0.31
1.70
0.68
0.34
0.25
0.13
5.45
0.03
2.39
2.94
17.29
24.11
23.66
17.02
13.73
13.40
21.39
18.76
12.21
13.26
10.19
14.98
17.22
9.72
8.87
0.11
1.33
0.05
0.46
1.48
3.10
5.07
1.49
2.02
2.91
3.89
2.72
4.90
4.82
0.47
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
44.42
31.50
13.35
16.81
23.06
26.19
22.37|
27.21
18.83
22.96
55.71
24.00
11.80
20.37!
24.10!
14.09
23.14
26.08
19.00
7.21
9.39
13.33
13.76
15.41
13.53
10.73
15.45
34.98
17.34
8.26
11.80
18.09
8.65
10.88
0.02 5.25
0.32
0.66
1.44
0.81
0.53
0.21
1.93
0.32
0.37 0.71
3.75
1.09
0.19 0.55
1.40
0.49 0.03
0.O4 0.62
2.25
0.31
6.62
3.04
1.26
2.58
4.21
3.01
5.22
1.94
0.76
3.23
1.43
1.13
1.49
0.88
0.14
0.22
0.10
0.48
0.22
0.08
0.11
0.22
0.24
0.37
0.15
0.25
0.23
0.11
0.05
0.09
0.02
0.01
0.19
4.80
0.52
1.00
1.43
2.32
1.30
0.48
4.39
0.86
0.72
5.29
0.51
0.88
0.52
0.05
0.71
3.51
0.81
0.81
0.55
0.13
0.54
1.50
0.76
1.06
0.10
0.88
1.14
0.68
0.11
1.10
1.06
a 10
1.54
3.02
0.62
0.46
0.22
0.68
0.39
0.16
0.63
0.20
0.58
0.61
0.24
0.62
1.61
1.03
0.28
0.49
4.04
3.13
0.21
2.85
2.69
4.29
2.10
0.07
4.54
3.24
6.47
2.63
48.02
31.34
16.21
20.82
18.66
32.34
25.81
23.53
22.01
21.51
55.97
30.23
13.21
23.19
23.63
15.78
24.97
36.03
17.38
11.65
15.00
16.04
15.02
15.85
16,66
15.45
16.74
43.36
20.26
8.88
15.54
19.84
11.04
19.66
26.75
14.66
10.72
11.53
13.54
10.45
13.02
13.01
10.18
13.15
27.75
16.07
7.67
11.99
15.90
8.02
14.52
1.39
1.18
0.16
1.28
1.25
2.64
1.20
0.06
2.45
0.87
6.02
2.58
7.88
1.54
0.77
2.18
1.24
1.94
1.63
3.59
2.82
2.72
9.58
1.61
1.21
2.63
2.89
1.03
3.90
12.00
13.96
4.57
5.82
2.62
17.32
9.96
6.88
6.56
4.77
12.61
9.97
4.33
7.66
3.79
4.74
5.31
$0.13 $1.72 $0.06 $1.56 $0.96 $0.16 $1.72 $17.78 $13.95 $11.33 31.12 11.50
$18.57 $12.25
0.65 0.58 0.25 0.11 26.39 17.04 16.24 0.03 0.77
0.43 390 0.18
24.52 18.41
0.32 0.52 0.40 2.48 24.44 16.21 12.75 1.14 2.33
0.59 3.29 0.10
24.10 16.40
0.05 1.11 0.48 2.69 31.28 19.18 15.76 1.23 2.19
24.26 19.22 |$0.39 0.04 0.21 0.08
0.18 1.27 1.07 , 2.99 25.98 20*82 17.61 1.09 2.12
26.23 17.75 0.58 1.54 0.78 0.07
4.27 1.06 0.27 11.75 37.74 28.06 20.56 4.99 2.51
0.49 3.89 0.06
40.99 19.20
1.53
2.24 0.36 0.20 4.06 20.79 15.82 12.22 2.47 1.13
0.53
22.10 13.16
0.68 0.33 3.65 2.88 22.43 15.35 11.26 2.61 1.48
21.37 11.83 0.19 0.65 0.88 &
9.21 0.14 2.15
20.59 12.12 0.18 0.25 6.85 0.26
0.30 0.19 0.22 0.21 25.55 11.50
14.53 13.18 0.32 1.03
3.50 3.59 0.08
1.82 0.36 0.23 0.37
21.73 11.77
15.40
3.18 2.33
0.35 0.18 0.17 4.54 32.32 20.91
30.54 18.94 0.19 1.49 4.56 013
0.01 0.89 0.82 2.64 22.75 19.21 15.00 0.59 3.62
22.55 16.42 0.33 1.00 0.37 0.06
t Less than one-half of 1 cent.
$3.84
9.34
8.23
12.11
5.18
9.68
4.96
7.08
14.05
8.49
11.41
3.54
"E
108
Atlantic City, N . J .
Sioux City, Iowa...
LtttieRock,Ark...
Ston, Ky
Flint, Mich
Rockiord.IU
Tampa, Fla
Pueblo, Colo
New Britain, Conn.
& n Diego, Cal
Bmehamton,N.Y.
igfield, Ohio.
-—^en. Mass
Lancaster, P a . . . .
Augusta, Ga
0.33 5.22
(*)
2.35
2.47
3.54
4.05
(l)
0.91
1.05
2.00
1.24
10.45
5.75
2.22
2.37
4.13
2.78
3.21
1.81
4.65
6.93 "i"42
2.19
5.24
8.36
1.48
"oris'
3.60
2.86
4.01
$4.30
12.18
9.56
4.07
4.50
4.32
0.29
4.07
0.30
2.20
0.12
0.18
0.76
6.37
T37
0.03
1.04
"aa§'
0.63
1.06
2.42
0.16
"i'io
6.15
3.44
3.18
0.26
6.23
1.41
2.83
1.69
1.84
$1.26
6.83
2.55
4.50
3.12
3.67
1*45
0.47
4.11
4.62
6.33
2.44
5.37
1.58
4.02
.11.16
7.16
8.91
7.11
3.06
1.91
4.52
7.14
9.15
1.40
6.03
5.51
3.01
5.23
10.36
7.76
2.67
6.43
3.94
4.65
7.89
5.18
3.04
2.41
3.35
5.96
4.63
2.89
8.39
14.12
1.71
1.81
7.02
11.17
6.51
10.55
3.38
6.22
12.35
3.74
2.91
4.83
4.27
3.05
3.48
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917.
129
130
131
132
133
134
135
136
137
138
139
140
Kalamazoo, Mich...
pavenport,Iowa...
Topeka,Kans
Salem, Mass
Haverhill, Mass....
Pasadena, Cal
Bayaty/Mich
McKeesport,Pa....
saws?*:*
Iincoln,Nebr
Chelsea, Mass
40944'—18
11
$1.87
0.34
7.02
1.06
4.96
1.30
1.78
0.21
$0.79
0.25
3.25
1.31
$4.62
7.48
7.89
5.09
5.41
12.93
6.28
6.02
9.09
7.20
9.64
3.34
162
FINANCIAL STATISTICS OF CITIES,
TABLE 5.—PER CAPITA REVENUE RECEIPTS AND GOVERNMENTAL COST PAYMENTS: 1917—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.
1
amounts, see Table 4.]
P E E CAPITA REVENUE RECEIPTS FROM—
1 PER CAPITA GOVERNMENTAL COST PAYMENTS
POR—
Expenses and interest.
Spe
Sub
ven Earn- High Earncial
tions,
assess
ExEx
All
way
Busi ments Fines, grants,
All penses penses
gov
for
ness and
gifts, gen privi
ern- i ex- < of ofpub- In
leges,
and spe feits, dona
ter
tic
and tions, eral rents, serv mental; toenses genProp Poll. non cial
eral serv- est.
de and ice costs. f and
busi charges es
erty.
and part
inter
inter enter
deice
ness for cheats. pension
est.
part- enterli
assess ments est. prises
out
ments. prises.
cense. lays.
ments.
Taxes.
CITY.
I
3
All
reve
nues.
Per
capita
excess
of gov
ern
mental
cost
Out-: pay
lays. ments
over
reve
nue re
ceipts.
For absolute-
1 PER CAPITA
EXCESS OP
REVENUE
RECEIPTS
OVER—
Gov
ern
mental
cost
pay
ments.
Pay
ments
for ex
penses-and
inter
est.
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1917—Continued.
Superior, Wis
Macon, Ga
Muskogee, Okla...,
Woonsocket, R. I..
Newton, Mass
Butte, Mont
Wheeling, W. Va.
Roanoke. Va
West Hoboken, N. J...
East Orange, N. J
Lansing, Mich
■
Galveston, Tex
Fitchburg, Mass
.
Chester, Pa
Perth Amboy, N. J . . . .
New Castle, Pa
Lexington. Kv
Springfield, Mo
Hamilton, Ohio
Chariotte.N. C
Decatur, 111
Dubuque, Iowa
Portsmouth, Va
Everett, Mass
San Jose. Cal
Pittsfield, Mass
Knoxville. Tenn
Quincy, Mass
Elmira,N.Y.
Joliet,Ill
NewRochelle.N.Y...
Auburn, N. Y
Cedar Rapids, Iowa....
Niagara Falls, N . Y . . . .
Mount Vernon, N . Y . .
Amsterdam, N. Y
Lorain, Ohio
Quincy, 111
Jamestown, N. Y.
Taunton, Mass
Oshkosh, Wis
Waterloo, Iowa
Fresno, Cal
Everett, Wash
Lima, Ohio
Jackson, Mich
Stockton, Cal
Shreveport, La
Austin, Tex
Columbia, S.C
Boise, Idaho
Aurora, 111
Williamsport, Pa
Waco, Tex
Joplin, Mo
Orange, N . J
Lynchburg, Va
Bellingham, Wash
Colorado Springs, Colo.
Brookline, Mass
Danville, 111
Kenosha, Wis
Newport, Ky.
La Crosse, wis
Council Bluffs, Iowa...
Tulsa, Okla
Winston-Salem, N . C..
Ogden, Utah
Norristown, Pa
Stamford, Conn
Zanesville, Ohio
Madison, Wis
Waltham. Mass
Easton, Pa
Charleston, W. Va
Poughkeepsie, N . Y . .
Newport,
K. I..
_._
.
Wilmington, N.C
SI. 05 $4.94 $0.18
$20.12 812.72
2.10 2.63 0.26
8.41
24.38
0.32
0.31
14.99 10.39
0.02
18.33 10.71 ?0.14 1.05
48.11 36.79 0.47 0.03 1.77 0.04
2.66 3.21 0.40
6.58
17.09
29.23 14.47 0.79 2.37 7.01 0.85
18.46 12.47 0.13 1.08 0.18 0.30
14.70 10.72 0.06 2.16 0.17 0.39
6.00 0.02 1.30 1.65 0.02
13.57
29.74 17.95 0.16 0.58 1.13 0.03
16.48
28.80
0.12 1.60 0.22
32.74 18.15
0.93 0.17 0.04
30.34 21.38 0.50 1.02 0.73 0.10
13.16
8.37 0.43 0.89 1.80 0.20
9.57 0.02 1.85 1.84 0.14
21.57
0.54 1.42 0.26
15.31 11.74
3.06 4.20 0.07
23.57 13.38
17.84 10.33 0.15 2.94 2.90 0.22
1.09 3.03 0.04
23.94 12.44
9.13 0.24 0.68 2.56 0.14
18.10
0.25 4.24 0.09
23.52 15.22
0.09 2.71 0.04
21.17 15.63
0.12
10.80
6.74 0.04 1.04
25.63 19.78 0.45 0.05 "6."28" 0.02
11.24
2.30
3.73
0.07
22.41
28.17 21.14 0.59 0.94 1.01 0.04
11.36
0.34
0.75
0.04
23.94
2.10
25.89 17.68 0.54 0.16 1.28 0.11
0.05
1.40
26.66 17.58
1.16
3.94 3.81 0.16
23.26 11.80
0.86 1.59 0.04
34.47 30.33
0.84 1.98 0.04
23.04 15.64
0.27 2.99 0.16
26.84 18.61
21.85
1.81 6.19 0.31
35.41
0.88 1.96 0.07
27.41
0.83 1.50 0.05
18.27 11.97
1.09 3.40 0.15
22.43 13.65
2.11 0.84 0.09
19.51 12.25
0.60
2.45 0.12
16.86
28.77
28.80 15.80 0.34 1.06 0.54 0.05
1.74 0.90 0.08
17.90 10.72
22.49 15.41 6*27 0.15 2.70 0.21
2.81 4.38 0.15
28.56 14.16
0.13 6.61 0.17
23.03 10.48
1.07 1.84 0.09
9.33
17.00
0.93 1.74 0.19
24.60 14.90
1.79 8.02 0.20
33.73 19.02
18.42 11.86 0.11 1.42 1.11 0.52
0.33
0.21
25.96 13.19
0)
9.12 0.18 1.84 0.33 0.48
18.00
0.22 4.00 0.14
16.92 10.11
2.13 3.33 0.15
22.53 12.82
13.94 10.26 0.50 0.97 0.47 0.07
26.14 18.49
0.51 0.19 0.21
3.40 4.70 0.67
22.91 10.42
11.93
0.05
22.31
1.31 0.55 0.09
24.92 14.69 0.06 4.37 0.20 0.26
8.63
22.40
0.17 7.50 0.14
23.73 13.37
0.61 0.53 0.14
57.94 51.33 0.46 0.05 0.70 0.01
2.10
3.62 0.23
20.01 13.08
4.92 2.27 0.29
29.58 14.18
1.01 0.49 0.03
8.80
14.19
2.35 0.83 0.09
20.46 13.22
27.52 14.69 0.12 0.19 3.96 0.15
46.11 20.99
2.01 13.34 1.66
15.99
8.23 0.27 0.42 1.05 0.47
26.15 12.63 0.11 2.01 3.77 0.50
9.06
7.10 0.44 0.22 0.01 0.04
29.33 25.00
1.31 0.78 0.34
18.90 11.24
1.11 1.77 0.10
37.12 22.30
3.05 5.41 0.09
27.20 20.47 0.48 0.06 0.58 0.04
12.95
9.59 0.65 0.95 0.08 0.10
28.14 14.75 0.17 0.62 10.93 0.42
24.97 16.85
0.94 1.66 0.07
28.28 23.77 0.*02
0.02
17.43 11.38 0.30 l'.25 "6.*09 0.01
a
$0.89 $0.17 $0.17
4.49 0.93 0.73 $4.83
0.57 0.39 0.77 2.24
0.29 0.51 1.67 3.35
0.66 1.82 2.36 4.16
0.71 0.42 0.30 2.80
2.62 0.37 0.73
0.29 0.25 0.39 3.38
0.50 0.18 0.37 0.16
3.54 0.15 0.89
3.94 0.79 1.29 3.86
1.52 0.65 0.13 8.09
4.87 3.68 1.16 3.74
0.09 1.85 0.83 3.84
0.83 0.28 0.32 0.05
2.22 0.34 0.59 4.99
0.67 0.37 0.21 0.08
1.39 0.25 1.09 0.12
0.77 0.24 0.22 0.08
0.50 0.09 0.31 6.44
1.61 0.23 0.07 3.43
0.59 0.41 0.38 2.32
0.38 0.15 0.09 2.10
0.52 0.19 2.05 0.10
0.07 1.11 0.73 3.13
4.33 0.51 0.14
0.05 0.56 0.30 &
1.88 1.23 0.22 6.01
0.18 0.69 0.71 4.53
0.65 0.26 0.32 5.24
0.42 0.27 0-21 2.63
0.60 0.60 0.36 0.10
0.49 0.51 0.31 3.23
0.54 0.41 0.33 3.52
0.55 0.21 0.40 4.10
1.29 0.43 0.34
0.38 0.11 0.21 3.22
0.37 0.27 0.33 3.17
0.60 0.38 0.77 2.48
0.61 1.21 0.22 6.65
0.91 1.25 1.68 7.18
0.93 0.26 0.52 2.74
0.47 0.44 0.22 2.62
6.18 0.59 0.18 0.11
3.58 0.18 0.11 1.82
0.47 0.33 0.83 3.05
1.91 1.24 0.79 2.90
3.49 0.25 0.42 0.53
0.82 0.77 0.81 0.98
1.55 1.13 0.73 8.82
0.70 0.22 0.66 4.48
1.79 0.34 0.15 0.17
0.47 0.49 0.29 2.84
0.82 0.32 0.15 0.36
1.58 0.32 0.77 4.06
0.90 0.77 0.82 1.22
3.94 0.39 0.99 3.06
0.48 0.48 1.31 3.06
3.51 0.10 0.14 2.21
3.01 0.62 0.20 5.27
0.10 1.09 0.39 3.80
0.79 0.19
4.33 0.28 0.37 2.93
1.06 0.28 0.05 2.47
1.06 0.24 0.88 1.80
3.41 0.26 0.57 4.18
1.78 0.88 0.88 4.54
1.36 1.00 0.19 2.99
3.14 0.26 0.12 3.59
0.70 0.28 0.21 0.04
0.54 0.73 0.62
0.40 0.26 0.36 3.66
1.88 0.73 0.67 2.98
0.06 0.92 0.83 3.76
0.87 0.46 0.14 0.12
0.35 0.34 0.43 0.14
0.58 1.19 0.35 3.33
0.59 0.58 2.26 0.01
1.46 0.62 0.29
* Less than one-half of 1 cent.
$20.64 $14.45
25.07 17.64
14.93 11.43
23.83 15.65
42.71 37.83
15.71 14.52
32.94 23.68
17.30 14.86
13.92 11.63
14.29 11.90
29.17
30.05 17.49
35.81 26.28
29.64 24.02
12.94 10.89
17.54
14.79 10.72
23.58 14.50
16.69 11.03
24.14 18.56
16.17 14.07
22.68 13.21
19.14 15.46
12.26
9.91
21.18 20.28
21.32 16.08
25.70 20.96
29.06 20.19
25.11
29.90 21.69
27.74 16.88
36.69 26.38
19.39 17.44
25.62 19.02
32.91 26.05
36.08
14.28 12.22
22.74 15.57
33.97 12.69
27.02 19.91
25.78 23.16
19.38 14.68
22.43 14.94
30.94 19.47
52.18 16.13
23.75 12.29
29.41 18.05
40.93 22.42
43.82 14.62
35.67 19.52
25.47 17.50
19.16 13.61
20.83 15.58
12.84 11.58
24.12 21.86
25.88 15.29
19.40 18.86
24.25 18.63
23.00 12.80
20.10 18.52
55.36 45.45
17.74 13.32
35.71 14.76
13.00 11.45
16.76 14.78
21.17 14.65
53.74 24.35
19.85 13.88
21.20 17.21
7.63
7.22
31.12 23.46
18.61 13.81
44.91 23.42
23.42 21.36
13.64 11.79
25.44 13.95
23.96 21.16
28.12 22.85
17.63 15.02
$13.51
13.13
7.26
11.05
30.81
8.96
20.14
11.78
9.46
10.38
19.10
13.18
18.12
19.78
9.04
12.25
10.00
12.40
10.57
10.76
9.00
10.87
12.00
7.13
15.81
14.87
17.22
13.00
19.52
15.62
13.45
22.16
14.58
15.73
20.07
23.63
9.9a
10.80
11.46
14.76
15.11
12.17
10.64
17.98
10.92
9.23
15.71
19.90
11.64
11.56
12.16
11.43
11.69
10.90
15.36
13.04
14.48
14.06
9.40
14.47
38.49
11.98
12.57
8.80
12.31
11.26
15.65
8.99
13.97
6.04
20.28
9.82
18.53
17.71
10.64
11.38
16.27
20.84
9.76
$0.94
1.66
3.39
3.95
5.92
4.36
3.54
1.93 1.15
0.06 2.11
1.53
1.32 3.87
4.04 0.27
2.40 5.76
1.74 2.50
0.01 1.83
1.87 3.43
0.01 0.72
0.04 2.06
0.07 0.39
4.79 3.01
1.64 3.42
0.92 1.41
1.64 1.92
0.16 2.62
0.90 3.58
1.21
0.54 3.21
2.86 4.32
1.46 4.12
3.06 3.01
2.34 1.09
0.04 4.18
1.53 1.34
1.66 1.63
1.49 4.49
5.19
0.74 1.54
1.53 3.24
0.61 0.62
2.67 2.49
5.00 3.06
0.85 1.66
2.15 2.15
0.09 1.40
0.93 4.2$
1.12 1.94
1.25 1.09
0.45 2.07
0.15 2.83
3.88 4.08
1.47 3.86
0.19 1.99
2.16 1.73
0.02 0.66
2.32 4.18
1.32 0.94
1.15 3.23
0.70 3.86
0.71 2.69
1.35 2.70
1.54 5.42
1.34
1.13 1.06
1.19 1.46
0.80 1.68
1.83 1.56
2.77 5.93
1.84 3.05
0.87 2.37
0.03 1.15
3.17
2.00 1.98
1.96 2.92
1.61 2.04
0) 1.15
0.14 2.44
1.74 3.16
0.06 1.96
1.74 3.52
$2.85
0.77
0.65
1.10
1.21
$6.19
7.43
3.50
8.17
4.87
1.19
9.26
2.44
2.29
2.38
4.88
12.56
9.54
5.63
2.06
18.84
4.07
9.08
5.66
5.58
2.11
9.47
3.68
2.36
0.90
5.24
4.74
8.87
8.28
8.21
10.86
10.32
1.95
6.60
6.85
7.26
2.06
7.18
21.28
7.11
2.62
4.70
7.49
11.47
36.05
11.46
11.37
18.51
29.20
16.15
7.97
5.55
5.25
1.25
2.26
10.59
0.54
5.63
10.20
1.58
9.91
4.42
20.95
1.55
1.98
6.51
29.39
5.97
3.99
0.41
7.67
4.80
21.49
2.06
1.85
11.49
2.80
5.27
2.61
$0.52 J
0.69 .. ....
$0.06
5.50 {
5.40
1.38
3.H
0.72
i.is
0.78
0.57
i.25
3.08
6.70
0.22
14.81
o.oi
6.i6
1.47 j
5.12
7.50
3.24
4.48
2.22
6.52
i.iel
1
1.93
0.84
2.03
4.45
1.10
2.48
.......]
3.65
1.22
2.51
3.71
3.99
6.31
14.46
....
i.48
2.38!
29.09
6.75
4.82
7.20
25.40
9.71
7.47
2.24
.......
i.74
3.02
6.05
1.69
1.10
2.02
2.98
2.M
0.67
6.60
.......
6.i3
3.63
2.58
2.27
.......
1.18
3.70
^ 6.36
7.64
3.86 j . . . . . . .
4.94
1.43
1.79
7.79
6.69
1.......
6.i6
6.29
3.78
2.70
1.01
0.16
GENERAL TABLES.
163
TABLE 6.—PER CENT DISTRIBUTION, BY PRINCIPAL CLASSES, OF REVENUE RECEIPTS AND GOVERNMENTAL
COST PAYMENTS: 1917.
[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 Or GOVERNMENTAL COST
PAYMENTS REPRESENTED BY—
REVENUE RECEIPTS.
Percent
required for
meeting-
Per cent obtained from—
Taxes.
CITT.
Prop
erty.
Grand total..
Group
Group
Group
Group
Group
I...
II..
III.
IV..
V...
63.9
66.2
59.2
63.9
60.9
61.9
Subven-|
tions,
Fines,
Busi ments for grants, Earn
and
ness
ings of
and special feits,
tions, general
Poll. non [charges and
depart-;
es
and
busi
ments.
for
ness
out cheats.
license. lays.
ments.
0.2
0.4
0.4
0.5
Special
5.6
7.8
0.5
I 1
8.9
9.8
8.8
9.9
4.1
2.5
HA
8.3
4.8
6.3
5.5
T?
3.0
2.3
2.1
2.4
Payments torPer
cent
avail
able
Rove*
Ex
High
for
nue
Ex penses'
way Earn
outlays | penses
re
privi ings of
of '
leges, public Ex Inter
of
public Inter Out ceipts.
other general serv est. lays.
rents, service penses. est.
pur depart ice
and enter
poses. ments. enterinter prises.
est.
prises.
5.5
10.0
II
63.9
13.2
63.5
64.3
64.3
65.2
63.6
14.9
11.3
12.0
11.4
10.4
22.9
57.3
4.2
12.7
25.9
I I 1
liTT
57.9
57.5
57.7
54.6
54.9
10.9
11.6
10.6
9.8
96.2
97.0
96.3
96.6
92.5
94.4
GROUP I.—CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1917.
1
2
3
4
6
6
7
8
9
10
Chicago. Ill
Philadelphia, Pa
St. Louis, M o . . . ' . " " "
Pittsburgh, Pa
71.5
55.9
59.7
56.3
74.6
61.8
64.0
61.0
73.5
64.1
0.2
0.4
3.3
11.2
4.9
15.2
3.3
4.7
3.2
6.7
3.6
6.5
6.3
10.5
1.5
10.2
1.0
8.4
8.9
1.9
1.0
10.1 1
0.4 I
0.6
0.2
0.2
0.2
0.4
0.5
0.1
0.7
0.5
1.3 !
2.3
3.1
1.6
0.5
2.0
5.S
3.6
2.9
4.1
0.7 I 7.6
7.2
3.3
15.6
3.7
4.0
2.6
8.4
2.9
6.T
3.7
1.9
7.7
10.7
4.2
5.0
2.9
1.6
2.8
8.9
9.1
11.2
9.8
8.8
12.3
8.1
11.9
10.3
10.2
61.2
65.0
77.4
63.4
63.3
60.5
53.9
60.3
63.6
68.0
22.1
4.5
11.2
3.6
16.2
13.9
4.9
19.6
11.8
9.4
16.7 1 59.4
58.0
30.5
56.8
11.4
62.7
33.0
67.5
20.6
50.2
25.6
45.3
41.2
57.5
20.1
60.5
24.6
22.6 1 48.2
2.7
3.7
4.0
5.6
4.0
4.3
2.5
4.4
3.9
8.2
22.4
4.2
8.8
3.9
18.3
12.5
4.4
20.1
12.0
7.8
15.5
34.0
30.4
27.9
10.1
33.0
47.8
17.9
23.6
35.7
101.5
94.9
78.6
107.6
113.0
90.1
88.6
102.7
101.2
83.0
4.2
4.8
2.7
3.4
3.1
7.7
1.1
2.7
9.8
2.9
6.1
9.4
10.5
4.4
18.3
14.0
17.0
1.7
9.0
13.6
18.8
4.9
19.5
32.4
33.7
21.7
23.8
27.1
23.5
31.8
34.3
8.3
35.5
107.0
92.1
94.7
88.3
94.0
80.4
120.2
85.4
93.6
105.6
101.4
20.4
3.7
8.0
0.7
11.7
10.0
10.0
15.8
8.1
11.7
5.5
22.7
18.2
10.9
14.2
11.2
19.6
5.7
19.3
8.3
11.5
6.3
10.0
10.5
8.0
13.0
5.3
12.7
10.9
14.7
16.5
7.8
22.1
16.9!
12.9!
11.2 1
5.9
10.8
14.8
13.3
10.3
8.8
10.3
6.2
8.6
24.1 1 110.4
39.2
95.5
9.7 123.4
28.7
90.1
24.2
95.2
31.2
91.4
25.6 105.4
26.9 , 88.7
22.6 106.9
35.8
77.9
17.0 102.3
11.2 105.6
20.7 109.6
20.3 104.5
30.9
85.0
26.3
94.7
12.2 124.0
14.0 103.3
10.5
97.3
12.4 102.1
21.7
91.5
24.2
99.3
29.6
94.2
37.0
80.9
35.7, 94.3
31.1
88.0
39.8
74.3
27.5! 98.8
40.0! 98.4
92.2
29.2
10.5 | 112.1
25.2
91.6
12.5 j
50.5) 127.9
59.8
20.0
97.0
26.2
98.4
16.5
34.7 100.2
98.2
32.2
97.2
19.8
95.4
31.6
86.0
21.5 104.5
22.9
95.0
29.8
78.0
22.5
94.3
3ROUP n.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
11
12
13
14
15
16
17
18
19
20
21
Buffalo, N . Y
Milwaukee, w i s
Washington, D. C
Seattle, Wash.
70.8
63.1
64.5
59.4
57.7
62.5
40.5
65.1
56.7
55.9
52.4
0.4
0.6
(3ROUP
22
23
24
25
26
27
28
29
30
a32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52 1
S3
54
55
56
57
58
59
60
61
62
63
64
65
66
Portland, Oreg
Denver, Colo
St. Paul. Minn
Louisville, Ky
Columbus, Ohio
Oakland, Cal
Toledo, Ohio
Atlanta, Ga
1
Birmingham, Ala
Omaha, Nebr.
Richmond, Va
Syracuse, N. Y
Spokane, Wash.
New Haven, Conn
Memphis, Tenn
Scranton, Pa
Grand Rapids, Mich....
Dayton, Ohio.....
New Bedford, Mass
Salt Lake City, Utah...
Nashville, Tenn
Lowell, Mass
Tacoma, W a s h
Houston, Tex
Trenton, N. J.
Hartford, Conn
Camden, N. J....
Albany, N.Y
Lynn, Mass.
4.0
7.9
11.0
5.5
5.7
11.3
10.0
4.7
0.8
6.3
7.3
6.5
12.7
7.6
3.6
6.2
0.9
1.8
13.7
17.8
1.3
22.0
0.4
0.1
0.5
0.3
0.2
0.4
0.9
0.5
0.5
0.2
0.3
3.0
4.4
5.6
1.7
10.8
2.9
40.0
3.7
3.4
11.7
1.7
4.4
2.3
2.8
3.7
3.0
3.8
2.1
2.9
2.8
2.5
3.1
3.5
2.0
1.0
16.7
5.7
4.0
0.3
3.5
1.3
6.4
2.6
7.3
7.7
7.2
9.2
10.3
13.6
4.4
6.0
16.6
15.8
10.5
66.4
62.0
65.4
68.0
66.1
69.5
62.2
69.3
55.8
69.0
58.8
8.8
11.3
4.6
20.7
15.0
21.1
1.4
10.6
14.4
17.8
4.8
24.8
26.7
30.0
11.3
18.9
9.4
36.4
20.1
29.8
13.2
36.4
66.9
52.4
59.3
66.6
59.0
48.2
73.7
56.5
42.4
70.0
53:6
IH.—CITIES HAVING A POPULATION OB 100,000 TO 300,000 IN 1917.
1.3
50.8
0.2 1 5.6
60.3
1.9
70.9
3.1 !
64.8
0.5
4.7
67.1
9.5
61.4
64.7
8.6
0)
54.6
2.8
60.1
6.1
61.8
5.0
0.4
7.1
62.6
1.2
19.1
41.0
6.3
55.5
4.0
68.4
5.0
59.4
0.6
4.4
68.4
0.6
45.3
6.5
81.6 ""T3*
3.3
61.6 .......
12.3
69.2
9.5
0.3
61.5
3.1
61.2
5.0
2.0
75.4
5.4
62.1
2.1
62.6
3.7
85.1
6.4
i.J
80.3
3.1
74.9
1.5
8.7
50.5
8.6 |
48.7
0.3
1.0
77.1
4.8
1.8
7412
0.6
41.8
2.1
75.4
6.6 |
0.7
50.6
2.4
1.3
72.0
5.9
2.4
64.1
4.3
64.9
2.6
66.3
7.1
0.4
48.6
4.0
69.4
3.2
1.4
74.2
0.4
2.1
71.7
1.4
88.4
6.4
0.7
78.4
24.5
23.3
17.0 !
14.0
1:2
12.4
5.5
14.7
12.0
12.2
8.7
11.5
12.3
3.9
2.6
12.7
24.0
0.8
7.1
6.2
2.7
12.6
0.8
10.1
11.8
0.1
3.5 j
1.3
21.3
5.9
1.3
1.6
11.9
0.3
9.0
3.6
1.5
14.6
5.8
5.7 j
10.4!
2.3
2.0
1.2
1.8
0.3
0.2
0.4
0.1
0.1 1
0.3
0.2
0.1
0.7
0.2
1.9
2.8
0.7
0.1
0.9
0.2
0.8
1.5
0.7
0.8
0.6
0.2
0.2
0.6
1.7
0.3
1.3
0.2
0.3
1.5
0.1
0.2
1.9
0.7
0.4
0.5
0.3
1.1
0.7
0.2
0.1
0.2
0.4
1.0
0.3
7.4 1
5.6
1.6
2.0
0.9 |
4.2
5.6
1.9
17.4
1.5
2.8
13.0
2.0
0.9
2.3
1.8
12.7
3.2
9.0
5.3
16.1
7.7
0.2
3.2
5.3
7.0!
3.0
0.5
9.7
14.3
0.3
0.6
11.0
6.5
12.7
1.9
5.6
2.2
5.3
10.9
1.9
0.3
0.2
2.6
0.3
0.7
1.5
3.9
1.0
2.8
1.8
1.6
3.7
1.3
2.4
1.8
7.2
1.6
5.0
0.4
1.1
4.1
3.8
3.3
1.9
3.2
3.9
2.5
4.0
1.6|
0.7
1.3
3.4
1.3
2.11
2.8
2.8
1.3
1.9
2.1
3.2
0.7
1.4
2.2
1.8
0.4
3.9
5.1
2.2
3.1 j
5.1 1
2.6
3.8
5.5
10.2
2.9
2.0
6.9
0.9
5.2
1.1
1.8
6.2
5.4
7.1
1.8
1.4
1.3
1.5
3.1
6.2
1.3
4.5
4.8
2.3 i
2.7
2.6
3.6
0.6
5.1
5.6
3.3 1
2.0
4.6
5.4
3.9
1.9
1.6
1.7
9.0
2.1
2.3
3.3
2.1
1.5
50.2
9.8
59.7
0.7
0.7 1 66.7
9.5
68.4
12.5
67.3
64.3
7.6
61.2
11.9
64.6
15.3
64.8
1.5
67.4
11.7
75.8
13.5
62.5
2.3
55.7
15.4
65.8
10.4
64.7
21.8
66.1
9.6
55.0
11.1
77.6
0.1
72.1
13.7
77.7
73.0
70.0
64.1
9.2
9.7
64.9
59.7
12.5
63.5
0.5
73.8
60.5
49.9
7.5
60.8
13.8
65.1
11.5
73.1
10.6
51.1
29.5
54.5
8.7
69.2
13.4
63.6
11.4
77.4
17.7
55.5
9.9
15.6
54.5
16.2
70.1
11.7 * 67.6
66.7
12.2
70.3
14.7
82.1
1.2
7.5 j 73.1
«
ft.
iLesa than one-twentie t h o f l p sroent.
31.3 !
18.5
36.4
3.9
26.8
6.5
20.9
10.7
20.4
12.3
24.8
10.9
29.4
9.4
17.6
17.8
27.7
7.5
17.6
15.0
18.9
5.3
16.0
21.5
27.7
16.6
23.7
10.5
18.6
16.7
22.1
11.8
29.2
15.8
16.8
5.6
8.0
19.9
14.2
8.1
14.4
12.6
23.6
6.4
25.3
10.6
22.1
13.0
31.8
8.5
21.7
14.8
19.0
7.2
26.6
12.9
39.0
11.1
.23.3 1
15.9
20.2
14.7
18.4
8.5
31.6
17.3
28.3
17.2
13.3
17.5
25.1
11.3
16.7
5.9
33.5
11.0
30.2
15.3
15.9
14.0
11.9 J 20.5
8.4] 24.9
10.8
18.9
7.9
10.0
9.1
17.8
5.5
49.9
0.2
56.8
81.6 1 0.7
4.3
57.4
4.4
59.7
4.8
53.9
3.5
61.0
8.7
48.6
2.1
67.2
4.9
47.6
6.6
71.0
1.5
64.5
54.9
6.2
66.4
2.4
45.2
9.7
3.5
59.1
63.4
4.7
80.2
63.2
79.4
66.8
62.9
57.1
3.3
49.7
2.8
50.5 | 5.7,
0.4
55.5
54.8
55.4
%'\
45.1
4.0
51.8
4.3
67.0
6.0
61.2
5.8
52.7 12.6
30.4
2.2
57.2 10.0
4.5
58.1
8.1
69.5
4.3
50.1
7.3
45.7
62.1
4.8 |
6.0
52.1
4.6
65.1
7.8
59.0
1.3 <
62.8
5.1
63.8
%
&
FINANCIAL STATISTICS OF CITIES.
164
TABLE 6.—PER CENT DISTRIBUTION, B Y PRINCIPAL CLASSES, OP REVENUE RECEIPTS A N D GOVERNMENTAL COST
PAYMENTS: 1917—Continued.
rFor
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
1
which percentages are based, see Table 4.]
PES CENT Or GOVERNMENTAL COST
PAYMENTS REPRESENTED BT—
SEVENTH BECEIPT8.
Per cent obtained from—
CtTT.
Subven
Taxes.
Special
tions,
Fines,
grants,
ments
for
gifts,'
Busland
dona
special feits,
tions,
Prop Poll. non- [charges and
and
es
for
erty.
busiout cheats. pension
license. lays.
ments.
Earn
ings of
general
depart-!
ments.
High
way
privi
leges,
rents,
and
inter
est.
Payments for—
Percent
required for
meeting-
Earn
ings of
public
service
enter
prises.
Per
cent
avail*
able
, for
outlays
and
Ex
Inter other
penses. est.
pur
poses.
Ex
BeveEx penses!
nue
penses
of
public Inter Out re
general serv est. lays. ceipts
depart* ice
ments. enter-,
prises.
GROUP rW-CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1917.
87
00
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
128
Yonkers, N . Y . • . . • *•
Schenectady, N, Y . « .
Kansas City, Kans...
Oklahoma City, Okla.
Wilmington, Del
Duluth,Minn
Akron, Ohio.
Norfolk, Va
Elizabeth, N . J
Utica,N.Y
Somerville, Mass..
Waterbury, Conn..
St. Joseph, M o . . . . .
Manchester, N . H . ,
Troy,N.Y.
Hoboken,N.J....
Wilkes-Barre,Pa..
Fort Wayne, Ind •.
Jacksonville, Fla..
Evansville,lnd...,
Erie, Pa
East St. Louis, 111.
Passaic, N . J
Harrlsburg, P a . . . .
Peoria, HI
Wichita, Kans....
Bayonne,N.J....
South Bend. Ind..
Savannah, G a . . . .
Johnstown, P a . . . ,
Brockton, Mass...
Sacramento, Cal..
El Paso, Tex
Terre Haute, Ind.
Holyoke, Mass....
Portland, Me.
Allentown, Pa
Springfield, 111
Canton, Ohio
Charleston, S^C^^^^.
-* rtfu^amm up in ■
Chattanooga, T e n n . . .
Pawtucket. ft. I
Berkeley, Cal
Altoona,Pa
Mobile, Ala..
AtlanticCity,
Sioux City, Iowa.
Little Rocfc_Ark.
Covington, K y .
Saginaw, Mich.,
Flint, Mich
Rockford.IU
Tampa, Fla
Puoblo, Colo
New Britain, Conn.
San Diego, Cal
Binghamton, N. Y .
York, Pa.,
Springfield, Ohio..
Maiden. Mass
Lancaster, Pa
Augusta, Ga
73.9
76.6
41.9
63.8
64.5
51.0
57.5
64.2
56.7
83.1
75.6
69.7
62.7
74.2
71.6
56.9
74.9
41.9
35.5
51.2
62.9
58.2
61.1
66.0
63.6
60.2
52.4
60.3
51.9
74.4
73.1
50.1
54.4
73.9
53.8
61.1
63.7
63.1
59.8
68.3
61.9
62.5
61.4
59.6
41.0
58.7
60.3
54.0
55.9
57.8
52.5
68.9
49.7
57.0
67.3
62.8
72.2
70.0
57.9
75.0
61.4
47.0
0.3
0.9
2.2
1.4
2.3
0.1
2.4
1.4
0.4
0.9
0.1
0.7
0.5
2.7
2.0
0.5
1.2
1.2
2.6
0.3
0.5
0.8
l
<)
1.6
1.6
2.0
0.3
3.2
4.1
3.5
2.3
0.6
6.3
4.6
12.4
8.7
6.0
0.2
4.9
9.2
4.6
4.3
10.5
7.9
3.4
7.9
6.3
4.6
20.1
8.0
3.4
13.3
2.5
3.7
5.6
11.5
7.5
0.4
6.0
4.0
8.0
3.7
3.8
5.2
9.2
5.2
11.0
7.1
4.1
1.5
4.6
11.3
11.8
1.0
5.0
8.6
3.5
2.0
1.0
7.1
1.7
3.1
6.7
4.5
4.6
6.9
0.1
4.4
9.7
10.1
8.3
16.2
9.5
8.1
17.2
14.6
0.2
7.4
5.9
4.0
2.7
21.5
0.1
6.7
22.9
4.4
16.6
4.3
15.4
4.8
6.9
15.4
26.9
3.6
13.1
3.8
3.8
3.9
18.6
3.0
0.5
0.7
1.5
8.1
5.7
16.2
3.2
7.8
0.5
12.9
11.5
10.5
0.7
21.0
22.8
7.5
11.2
16.1
13.5
19.2
10.3
3.3
5.8
5.9
9.6
7.3
3.6
1.0
1.0
0.1
0.2
0.2
1.7
1.1
1.0
0.9
0.3
0.3
0.2
0.1
1.1
0.5
0.2
(0
0.1
0.4
0.2
1.4
0.2
0.7
0.2
0.8
0.4
0.4
1.0
0.3
0.2
0.9
1.3
0.7
0.4
1.8
0.1
0.3
0.1
0.2
0.2
0.3
1.6
1.1
0.3
%
2.5
0.2
1.5
1.6
0.5
0.5
0.8
1.1
1.3
0.8
1.1
0.4
0.4
0.5
0.5
0.1
0.1
0.8
2.1 i
1.9
1.6
2.7
3.7
2.9
2.2
5.1
16.3
2.6
0.4
3.0
2.8
0.7
2.3
14.7
4.4
6.0
11.8
10.0
9.0
4.9
18.9
4.0
2.7
1.0
16.5
8.7
17.1
4.3
0.3
14.0
5.7
11.6
0.5
10.0
4.0
2.0
2.4
4.6
15.2
0.8
19.9
4.8
12.6
10.8
1.7
7.5
8.5
10.1
5.0
2.1
16.2
4.6
3.1
9.5
2.1
7.5
2.6
0.2
5.0
15.2
0.3
1.1
4.6
3.8
1.9
1.1
1.9
1.6
2.7
0.7
4.4
0.9
0.8
2.2
1.1
1.2
3.2
0.8
2.8
0.7
1.8
1.2
1.9
1.1
2.8
1.1
0.4
1.0
1.2
1.9
8.3
0.6
1.9
1.7
2.0
1.9
0.4
1.1
0.9
0.8
4.2
2.2
1.5
1.8
2.3
1.8
2.6
4.1
0.8
2.3
5.7
3.4
3.9
0.5
3.8
2.1
2.8
0.9
5.4
4.4
0.7
6.7
1.2
1.1
2.7
4.5
2.8
1.0
3.0
5.4
7.0
1.3
1.2
2.3
2.3
3.5
0.7
3.6
1.1
1.0
2.7
3.3
1.5
<?.4.5A
1.5
1.2
4.9
0.9
1.7
4.0
2.2
1.6
4.3
1.8
2.5
3.4
1.1
1.7
3.2
5.6
2.0
6.9
2.7
2.0
1.6
6.8
2.0
3.4
1.3
3.0
1.5
0.7
2.3
1.0
2.5
1.1
1.0
5.2
7.9
4.3
2.0
2.1
9:2
6.6
29.5
11.7
17.3
19.5
15.2
10.6
0.1
0.3
11.8
13.9
0.2
12.2
13.3
12.8
0.2
22.3
33.5
11.3
24.3
0.2
0.2
13.3
9.6
11.9
0.1
9.1
8.8
23.9
1.8
35.3
17.0
14.7
16.9
12.0
4.5
0.8
22.1
0.1
14.2
18.2
9.1
9.9
1.6
16.9
11.7
16.4
9.4
0.3
24.1
14.1
11.6
10.9
0)
11.6
10.2
25.1
17.5
77.7
59.8
71.3
54.9
68.7
63.9
51.7
64.8
65.4
70.9
72.3
69.0
60.3
82.1
68.3
83.3
65.6
54.0
63.2
55.6
62.8
69.3
73.0
67.4
66.4
44.1
81.8
63.4
65.6
70.4
70.2
60.5
57.0
78.4
77.2
71.1
64.5
61.5
57.6
68.4
65.2
66.0
69.9
60.5
64.1
63.4
50.3
81.5
76.2
64.2
49.9
63.6
48.0
67.0
61.0
60.6
77.7
65.0
63.4
70.3
71.1
68.1
18.5
12.6
17.2
19.7
14.3
10.3
16.4
19.5
11.3
8.1
10.2
10.6
6.7
5.1
11.6
10.1
10.2
1.9
11.0
4.5
4.2
9.9
14.3
9.2
4.7
11.6
13.1
4.1
11.3
6.9
9.7
9.3
13.0
5.2
6.9
15.8
5.8
4.8
18.6
15.3
19.6
20.5
6.0
12.0
18.0
17.7
4.9
5.8
13.0
5.4
7.4
7.3
13.2
15.0
11.9
17.2
6.7
10.3
12.9
12.0
7.3
16.9
3.8
27.6
11.5
25.4
17.0
35.8
31.9
15.7
23.3
21.0
17.5
20.4
33.0
12.8
20.2
6.6
24.2
44.1
25.8
39.9
33.0
20.8
12.7
23.4
28.9
44.3
5.1
32.5
23.2
22.7
20.1
30.2
30.0
16.4
15.9
13.1
29.7
33.7
23.8
16.3
15.2
13.5
24.1
27.5
17.9
18.9
44.9
12.7
10.8
30.4
42.7
29.1
38.8
18.0
27.1
22.2
15.6
24.7
23.7'
17.7
21.6
15.0
22.2
12.3
28.7
37.4
33.0
38.1
32.7
28.7
24.4
26.8
16.5
23.4
36.7
20.9
5.8
34.7
3.9
4.4
12.7
5.0
14.9
15.3
13.9
16.6
11.6
9.9
16.2
16.5
11.1
7.5
10.3
10.2
6.4
4.6
13.6
7.1
10.4
2.1
9.1
46
4.2
8.6
12.3
9.6
4.0
16.8
12.3
4.4
10.7
5.0
9.1
5.6
10.3
5.2
6.9
14.5
4.5
6.0
13.5
15.4
17.9
21.0
6.3
11.9
21.2
16.4
4.9
4,7
10.5
6.7
6.0
6.3
15.2
12.8
12.7
17.1
5.3
9.2
11.3
12.2
6.5
15.6
38.5
39.5
32.5
31.3
24.6
20.3
39.1
19.4
10.9
27.1
27.5
33.5
25.2
57.7
44.5
16.5
15.8
20.1
45.2
30.7
44.9
16.2
22.5
11.3
20.7
28.3
3.4
25.0
44.5
28.2
28.0
14.0
53.5
38.6
29.2
29.8
22.2
22.5
33.0
32.8
33.0
16.0
30.0
21.3
80.9
121.0
80.6
83.9
80.8
96.4
98.8
84.6
98.5
92.6
101.3
96.2
94.4
90.8
118.1
69.8
101.8
109.8
82.8
100.5
100.8
86.9
86.4
104.1
85.7
144.6
93.9
103.0
94.4
86.0
93.7
60.6
79.2
99.9
100.1
92.0
78.0
104.6
72.3
100.1
91.4
102.6
104.5
98.9
U7.7
92.5
100.5'
82.4
80.7
123.6
81.0
86.7
115.6
85.6
106.8
99.5
79.4
89.3
87.8
102.0
89.3
92.6
6.3
63.7
61.5
0.1
52.2
4.6
50.4
3.9
67.8 . 4.2
54.5
13.2
58.8
11.9
50.2 11.7
0.6
36.0
57.3
1.4
47.6
9.8
2.6
65.9
8.4
2.9
9.5
7.0
8.1
6.7
5.4
6.6
8.4
.4.5
7.2
15.9
21.6
35.4
33.7
38.7
19.9
25.6
23.9
31.6
65.0
36.9
35.3
15.6
104.4
92.9
98.6
77.6
101.0
108.6
106.3
95.3
80.6
94.4
94.5
99.1
58.9
68.4
44.3
42.7
50.2
41.4
46.4 1
49.8
64.3 1
65.7
69.4
63.2
56.8
67.3
75.2
49.5
66.6
44.3
39.0
49.3
55.0
60.2
63.1
65.6
56.5
63.4
64.3
62.4
56.4
60.4
61.8
34.3
38.1
76.7
53.0
58.5
46.6
55.8
37.7
67.7
59.0
62.2
72.8
57.1
64.6
55.7
46.8
66.1
55.4
72.6
32.3
50.5
55.3
46.2
61.1
49.6
53.2
58.0
51.7
67.3
50.8
58.1
4.0
4.0
13.1
3.3
5.3
10.6
4.7
5.0
0.2
3.8
3.2
0.1
7.2
5.4
8.7
0.3
15.0
13.4
6.6
8.3
4.5
0.3
0.4
12.5
6.1
5.4
0.1
3.9
2.3
7.0
1.6
21.3
6.8
3.6
8.6
4.0
0.7
0.6
5.5
0.2
2.7
10.8
2.9
3.8
1.0
6.2
6.7
8.2
4.6
0.3
11.1
4.0
10.8
8.5
l
()
GBOUP V^CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917.
129
130
131
132
133
134
135
136
137
138
139
140
Kalamazoo, Mich...
Davenport, Iowa...
Tqpeka.Kans
Salem, Mass
Haverhill, Mass....
Pasadena, Cal
Bay City, Mich
Mc Kcesport, P a . . . .
Huntington, W. Va
Racine, Wis
Lincoln, Nebr
Chelsea, Mass
66.0
75.1
68.0
79.2
67.7
46.9
59.6
55.4
58.9
54.2
62.0
72.8
1.6
2.2
0.9
0.9
0.6
1.5
0.7
1.7
2.5
0.2
5.9
1.2
2.4
3.0
1.2
16.1
4.9
4.5
9.3
15.9
13.6
0.9
3.0
9.5
6.9
4.1
33.3
16.5
14.9
1.7
, 0.3
0.7
0.4
0.3
0.3
0.1
8.4
2.7
1.3
0.2
0.7
10.4
10.2
3.2
1.5
8.4
1.2
5.2
0.9
9.2
2.3
1.0
0.5
2.1
1.7
10.3
4.6
2.0
11.1
4.1
4.8
11.4
2.6
0.7
28.7
1.6
{1
0.9
18.4
1.5
17.1
13.5
0.9
1.1
1.0
1.3
1.7
0.4
1.0
1.7
0.6
0.4
0.6
14.9
3.9
0.3
3.6
11.7
1
Less than one-twentieth of 1 per cent.
L
67.0
66.3
57.6
70.0
71.3
62.3
66.5
64.9
45.4
62.1
60.8
69.2
8.1
3.2
9.6
9.0
8.1
6.1
5.1
6.9
10.4
4.8
7.6
16.0
24.9
30.5
32.8
21.0
20.6
31.6
28.4
28.2
44.2
33.1
31.6
14.8 1
GENERAL TABLES.
165
TABLE 6.—PER CENT DISTRIBUTION, B Y PRINCIPAL CLASSES, OF REVENUE RECEIPTS AND GOVERNMENTAL COST
PAYMENTS: 1917—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.]
1 PERCENT OF GOVERNMENTAL COST
PAYMENTS REPRESENTED BY—
REVENUE BBCEIPTS.
Per cent obtained from—
I
Subven
Special
tions,
assess Fines, grants,
j Earn
Busi- ! ments
for*
gifts, ings
and
of
ness special
feits,
dona general
and charges and
tions, ! depart
es
Poll. non
and
for
ments.
busi
out cheats. pension
assessness
lays.
ments.
license.
Taxes.
CITY.
Prop
erty.
High
way
privi
leges,
rents,
and
inter
est.
Payments for—
Percent
required for
meeting—
Per
cent
avail
able
Earnfor
ingsof J
outlays
public
and
service Ex
Inter other
enter
pur
prises. penses. est.
poses.
1
Ex
Ex penses
Reve
penses
of
nue
01 public
Inter Out
re
general serv est. lays. ceipts.
depart ice
ments. enter
prises.
J
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917-Continued.
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
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
196
197
198
199
200
201
20?
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
63.2
Superior, Wis
34.5
69.3
58.4
76.5
38.5
49.5
Butte, Mont.
67.6
Wheeling, W.Va
72.9
44.2
WestHoboken,N.J....
60.4
57.2
Lansing, Mich
55.4
70.5
63.6
Chester, Pa
44.4
Perth Amboy, N . J . . . . .
76.7
56.8
Lexington, Ky
57.9
Springfield, Mo
62.0
50.5
Charlotte, N. C
64.7
Decatur, ill
73.8
62.4
77.2
Everett, Mass
50.1
San Jose, Cal
75.0
47.4
68.3
Qu*ncy,Mass..... . . . .
65.9
Elmira/N.Y.
50.7
Joliet,Ill
88.0
NewRochelIe,N.Y....
67.9
Auburn, N. Y - . . .
69.4
Cedar Rapids, I o w a . . . .
61.7
Niagara Falls, N . Y . . . .
84.7
Mount Vernon, N . Y . . .
65.6
60.9
Loraine,
Ohio
Quincy, 111
62.8
58.6
' 54.8
Taunton, Mass
59.9
Oshkosh, Wis
68.5
49.6
45.4
Everett, Wash
54.9
60.6
56.4
Stockton, Cal
64.4
60.8
50.7
Columbia, S.C
59.8
Boise, Idaho.
56.9
73.6
70.8
45.5
53.5
Orange, N . J .
59.0
38.6
Bellingham, Wash
56.3
Colorado Springs, Colo..
88.6
DATIVJIIA Til
65.4
47.9
62.0
Newport, Ky.
64.6
La Crosse, w i s
53.4
Council Bluffs. Iowa....
45.5
Tulsa. Okla...
51.5
Ogden. U t a h . . ! . . ! . . - ! 48.3
78.4
I 85.3
59.5
60.1
Madison, Wis
1 75.2
Waltham, Mass. •
74.0
j Easton, Pa
52.4
67.5
Poughkeepsie,N.Y....
Newport, R . I
84.1
65.3
Wilmmgton t N.C
5.2
0.9
24.6
8.6
1.1
10.8
2.1
2.1
5.7
0.1
0.8
0.1
0.1
3.7
1.0
2.4
15.6
18.8
2.9
8.1
2.7
24.0
1.6
5.8
0.7
1.0
2.7
14.7
0.4
1.1
0.1
9.6
0.2
12.1
0.1
3.8
2.0
0.6
0.8
5.5
0.4
0.1
0.5
2.8
0.3
3.4 * 2.4
1.7
1.5
13.7
6.7
3.3
0.7
8.6
8.6
0.1
1.7
3.6
9.3
0.3
13.0
17.8
16.5
16.3 * 1.2
0.8
0.2
4.6
12.6
0.8
14.2
3.8
1.3
0.4
18.0
1.1
0.2
0.4
12.8
9.6
1.1
•0.4
0.2
0.1
1.1
1.8
0.3
10.7
16.7
0.2
3.3
3.6
2.1
1.4
8.8
0.2
3.2
0.4
2.1
0.6
4.9
0.2
4.3
5.3
0.7
17.0
16.4
0.1
4.6
2.5
0.2
8.6
3.6
0.6
11.2
1.0
0.9
17.5
5.1
2.7
0.2
6.0
4.5
0.3
8.2
4.9
0.7
15.1
0.5
10.8
4.3
0.4
8.5
2.1
0.2
3.7
1.9
1.2
9.7
0.5
5.0
0.6
0.9
12.0
1.2
9.8
0.5
15.3
0.6
0.7
28.7
05
10.8
6.3
0.8
7.1
3.8
0.6
5.3
23.8
2.8
7.7
6.0
0.6
0.8
1.3
W
2.6
1.8
10.2
1.0
0.8
1.3
23.6
0.7
9.6
14.8
0.5 1
7.0
3.6
3.4
0.8
1.9
0.7
2.9
20.6
14.9
0.4
2.5
5.9
0.2
1.1
0.8
17.5
0.2
0.6
33.5
0.8
0.6
2.2
2.6
1.2
0.1
0.8
(
18.1
10.5
'7.7
16.6
1.0
7.1
0.2
3.4
11.5 ; 4.0 j 0.4
0.5
0.7
0.4
14.4
3.6
! 4.4
28.9
3.0
1.7 j 2.6
6.5
1.9
7.7
0.4
14.4
0.5
2.4
0.1
4.9
1.2
2.7
4.5
0.5
9.3
5.9
0.3
14.6
8.2
0.1
2.1
0.2
1.8
0.6
0.7
7.4
5.0
1.5
38.8
2.2
0.6
0.3
6.7
3.7
0.1
3.7
0.1
0.1
6.5
7.2
¥.i
1
L7
4.4
18.4
3.8
1.6
1.4
4.1
9.0
1.6
3.4
26.1
13.3
5.3
14.9
0.3
6.3
10.3
4.4
5.9
4.3
2.1
8.9
2.5
1.8
4.8
0.3
19.3
0.2
7.8
0.7
2.4
1.8
1.7
2.1
2.0
1.6
4.0
2.1
1.7
3.1
2.2
3.2
5.2
2.1
21.7
15.5
2.8
7.8
10.3
4.5
6.0
3.9
10.6
2.1
5.9
6.0
3.9
17.7
1.9
15.7
12.7
0.2
4.0
14.6
7.5
5.2
12.4
3.9
8.5
12.0
7.8
1.8
2.1
5.1
0.2
6.7
1.3
2.3
2.1
8.4
0.8
67.2
0.8
3.0
65.6
3.8
19.8
5.1
53.6
15.0
2.6
9.1
63.8
18.3
2.8
8.7
4.9
66.3
3.8
16.4
1.8
59.5
2.5
2.5
68.9
1.3
2.1
74.3
1.3
18.3
2.5
64.7
1.2
1.1
6.5
76.5
1.1
68.7
4.3
13.0
2.7
0.4
59.8
28.1
2.3
3.6
62.7
11.4
11.2
2.7
70.9
12.7
6.1
2.4
68.8
0.4
2.1
65.4
2.7
23.1
1.6
65.3
1.4
0.5
2.4
4.6
52.8
0.5
1.1
1.2
59.6
0.5
1.3
1.3
65.0
0.4
26.9
0.4
58.8
1.3
19.0
1.6
50.1
1.7
9.9
0.4
64.0
0.7
9.9
19.0
67.5
0.9
1.8
2.9
65.2
4.3
12.2
66.3
0.6
2.3
63.0
1.1
2.0
5 66.3
0.9
5.1
81.1
2.7 ; 2.8 | 25.1
17.5
1.2
1.0
19.7 1 70.0
67.9
0.9
11.3
*•*
64.4
1.1
0.3
1.7
69.9
1.3
14.0
2.2
64.8
1.2
13.1
1.5
60.9
1.1
0.6
11.6
73.0
1.0
1.3
58.4
1.1
0.6
17.7
54.9
1.5
1.2
14.1
61.9
3.9
2.0
12.7
60.6
0.8
4.2
23.1
69.8
5.8
4.3
24.9
72.8
2.9
1.5
15.3
56.9
1.0
1.9
11.7
63.3
0.6
2.0
0.4
51.3
0.5
0.8
7.9
60.9
4.9
1.9
17.9
68.9
3.2
5.0
11.8
60.3
1.2
0.7
1.6
64.0
4.4
4.2
5.3
59.5
2.8
4.3
34.0
75.7
3.7
24.0
1-2
68.7
0.9
1.0
2.0
61.5
1.3
12.6
2.2
78.3
1.1
2.6
2.3
67.6
3.0
1.2
15.5
62.7
3.0
3.4
5.3
70.0
4.5
1.7
13,7
59.2
5.3
1.9
12.3
45.1
0.6
0.5
9.9
0.8
66.7
2.6
22.2
69.1
0.7
6.6
1.9
59.9
0.9
46.3
1*3
1.0
9.9
70.4
0.4
1.9
17.4
64.1
1.2
4.3
8.8
47.6
2.1
15.2
0.9
40.0
1.9
9.8
1.9
67.7
1.2
18.7
6.3
56.8
0.5
13.7
1.0
67.0
2.3
0.5
3.1
69.2
2.1
2.5
63.6
19.4
L9
1.4
55.2
1.8
2.0
8.0
71.0
3.1
3.4
13.8
1.1
82.1
3.6
0.9
40.9
1.5
0.5
1.2
72.1
1.4
13.3
4.8
73.9
2.0 . 8.0
0.1
66. (
11.6
3.6
1.7
:£
i
!
1
!
i Less than one-twentieth of 1 per cent.
4.6
6.8
22.6
21.6
12.3
25.5
12.1
6.2
14.4
11.2
13.0
0.9
17.6
8.2
13.9
15.9
4.7
8.7
2.2
12.5
18.9
6.0
9.1
24.3
14.0
5.4
11.4
18.1
15.9
11.3
4.7
12.0
5.8
6.1
12.7
16.0
8.5
14.5
3.2
8.6
10.6
9.2
9.6
4.9
18.6
11.4
4.5
6.2
15.4
15.7
21.5
11.8
7.7
4.8
16.0
4.1
14.5
15.5
12.0
11.4
9.4
6.7
3.6
10.3
8.2
5.7
12.8
19.1
9.0
12.7
10.8
10.5
7.9
7.5
8.9
8.7
12.7
6.9
20.2
I
I
!
1
j
I
28.2
27.6
23.8 j
14.6
21.4 I
15.0
19.0
19.5
20.9
12.3 1
18.3
39.3
19.7
20.9
17.3
18.7
30.0
38.5
38.2
22.5
22.3
43.9
26.9
8.2
20.8|
28.3 1
25.6
15.6
3.0
18.7 !
27.4
23.5
24.3
29.1
26.4
11.0
33.1
30.6
34.9
30.8
19.6
18.0
33.5
31.8
30.1
27.7
26.6
33.5
20.6
24.8 j
2.8
19.5
30.8
16.9
16.4
33.2
15.5
25.3
42.9
21.9
21.5
33.4
50.1
19.3
27.7
46.7
47.2
13.2
34.2
20.3
20.0
26.9
36.9
21.6
9.0
50.4
15.2
19.2
13.8
4.6 30.0
65.5
97.5
6.6
11.4
52.4
29.6
97.2
48.7
5.1 22.7 23.5 100.4
16.6 34.3
46.4
2.7
76.9
13.9 | 11.4 112.6
72.1
2.6
27.7
57.0
7.6
7.7
103.8
10.7 28.1
61.2
88.7
68.1 11.2
6.6
14.1 106.7
67.9
15.2 16.4 105.6
0.5
72.6
10.7 16.7
95.0
4.5 13.3 16.7 101.9
65.6
0.9
43.9 13.4
41.8
95.8
16.1 26.6
50.6
91.4
6.7
8.4
66.7
19.0
102.4
5.9
14.1 15.9 101.7
69.9
0.1
5.1
9.4
51.8
33.7
69.3
4.9 27.5 103.5
67.6
(
8.7
33.5 100.0
52.6
2.3
63.4
33.9 106.9
0.4
44.6 19.9 12.5 23.1
99.2
55.7 1 10.1 1 21.2 13.0 111.9
41.8 1 103.7
4.11 6.2
47.9
10..0 19.2 110.6
8.0
62.7
19.2
21.4
1.3
58.1
88.1
4.2 121.0
4.2 16.9
74.6
5.7 24.6 105.1
69.7
2.1 12.5 18.4 109.6
67.0
9.9
14.9 30.5
44.8
82.4
4.4
12.3 24.8
58.5
77.5
52.2 10.2 10.1 27.6
89.1
3.9 39.1
48.5 1 8.4
83.8
0.1 11.4 28.1
60.4
94.0
6.9
7.9
10.1 118.8
75.2
6.4 ! 25.8 1 104.8
61.4 ! 6.5
13.6 20.8 107.6
4.5
61.0
65.5
14.4 20.1
89.7
G9.5
5.2 10.8 14.4 127.9
47.5
14.3 31.6
6.7
98.6
33.7
1.8
62.7
1.8
57.4
9.2 26.3 106.5
54.6
9.9
58.6 19.4 11.8 10.2 111.7
8.6 24.2
4.4
62.8
92.3
9.6
33.4 100.2
9.6
47.4
4.5 37.1
58.1
0.3
92.3
8.2 69.1
20.9
1.8
44.2
8.2 48.2
4.7
38.9
71.6
3.7 38.6
4.2
53.4
83.6
5.1
45.2
1.1
48.6
82.4
6.5 66.6 1 42.0
0.3
26.6
32.4 10.9 11.4 45.3
72.8
47.7 i 5.8 ! 15.2 1 31.3
70.7
1.0 1 10.4 29.0
59.7
88.3
8.3 25.2 108.1
56.1 10.4
84.9 i 0.2 i 5.2 1 9.8 108.6
63.7 1 9.6 17.3
9.4
103.4
3.6
5.1
50.4
40.9
88.5
5.9 16.6 1 2.8 116.0
74.6
15.9 23.2 102.8
2.9
58.0
11.7 44.3
3.1
40.9
97.4
13.4
6.7
72.0
7.9
118.1
2.8
69.5
9.8
17.9 104.7
67.5
7.6 24.9 112.8
3.2 1 3.0 58.7
35.2
82.8
9.1 11.3 12.0 109.1
67.7
4.8
73.4
10.0 11.8 122.1
8.6
53.2
7.4 30.8 130.0
5.2 11.0 54.7
29.1
85.8
9.3
45.3
15.4 30.1
80.5
4.1
65.9
11.2 18.8 123.3
0.3
79.2
15.1
5.3
118.8
65.2
10.2 24.6
94.2
52.8 10.8 10.7 25.8 101.6
41.3
82.7
6.5
47.9
4.4
75.6
8.7
8.8
6.9
116.1
78.0
8.4
13.6
95.0
(l)
0.5
45.2 110.6
9.6
44.7
7.2 13.2 11.7 104.2
67.9
0.2
74.1
7.0 18.7 100.6
98.9
55.4
19.9 14.8
9.9
2i
FINANCIAL STATISTICS OF CITIES.
166
TABLE 7 . — R E V E N U E R E C E I P T S FROM T A X E S , SPECIAL
. [For a list of the cities arranged alphabetically by states, with the number
BECEtPTS FROM TAXES.
Business taxes.
The general property tax.
Total.
Penalties
and
interest.
Total.
Grand total..
Group I . . . .
Group I I . . .
Group III..
Group IV..
Group V...
property
taxes.
Other than on liquor
traffic.
Poll
taxes.
Total.
On liquor
traffic.
Collected
without
issue of
license.
Collected
with
issue of
license.
$742,320,878H $666,402,637 $660,314,185 16,088,452 $14,739,512 $1,998,033 $53,454,528 $36,974,797 $6,534,834 $9,944,897
215,706 26,910,893 20,337,029 3,285,091 3,288,773
8,396,044
392,351,260 353,211,330 349,232,943 3,978,387
116,453
9 493 171
5 888,567 2,296,440 1308 164
514,486, 1,159,418
102,769,427
91,217i 109' 90,702 623
302584 2,189,384
786,755
7 823 300
5,331,332
3 124 892
764,208
123,703,933 111,352,227 110,588,019]
203,930 1,869,519
446
566
5,298
214
3,224,765
952,189
467,967
67,095,028
59,525,626
59 993,593
3,928,950
2,193,104
446,789 1289 057
1,106,969
363,404
66,401,230
50,264,974
50,628,378
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1917.
NewYork,N.Y.<
Chicago. Ill
Philadelphia, Pa..
St. Louis, Mo.....
Boston, Mass
Cleveland; OhioDetroit, Mich
Baltimore, Md....
Pittsburgh, Pa....
Los Angeles, Cal..
$176,638,703 $164,248,462 $161,470,704 $2,777,758
48,996,720
58,983,661
49,162,919
166,199
27,693,371
30,209,375
27,856,283
162,912
13,827 243
18,688,080
13,989,340
162,097
30,048,628
25,757,836
25,985,727
13,796,546
14,867,804
13,796,546
14,933,840
15,845,110
15,004,429
70,589
10,634,941
12,309,212
10,787,777
152,836
17,153,389
18,223,396
17,373 532
220,143
14,968,353
16,537,291
15,006,315
37,962
$4,586,190
723,456
2,666,540
24,248
96,188
299,422
$75,038
140,668
$6,543,977 $5,196,588 $359,179 $988,210
8 480,895
7,067,172
222,680] 1,191,043
235 537
2,152,182] 1,916,645
199,216
2,470,0421
3 757,874
1,088,616
9l)954
l)135;293' 1,043,339
45,786
943,265
989,051
65,343
720)l79
654,836
89,578
1,108)729
1,019,151
84,931
798173,
713,242
297)l75
1,224,540
233,190
694,175
GROUP n.-CITIES HAVING A POPULATION OP 300,000 TO 500,000 IN 1917.
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..
W Mo..
$14,248,759
14,266,183
10,573,505
9,638,853
9,933,564
6,447,897
8,083,741
7785,065
8,875,334
6,510,853
7,405,673
$13,055,556
12,684,587
8,638,996
8,769,628
8,844,509
5,420,597
6,475,878
7,187,388
8,754,573
4,888,067
6,497,330
$12,997,573
12,684,587
8,607,651
8,769,628
8,739,157
5,357,545
6,412,070
7 170,024
8,676,662
4,800,752
6,486,974
$57,983
$423,408
31,345
397,708
55,592
142,484
105,352
63,052
63,808
17,364
77,911
87,315
10,356
$60,500
51,508
75,914
"64*3i2
4,445
$735,139
1,420,932
1,446,644
732,991
851,896
$612,148
953,195
1,516,547
506,646
59983
522,701
766,770
633,318
745.800
650,567
470,300
474,379
530,807
$40,920
267,907
961781
35,742
916,954
53,569
19,567
$82,071
199,830
57035
99,673
70 354
282,355
129,293
59 963
28,755
235,963
GROUP III.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
Portland, Ore*....
Indianapolis, Ind..
Denver, Colo.,
Rochester, N . Y . .
Providence, R. I..
St. Paul, Minn....
Louisville, Ky...,
^filo.
Columbus, O]
Oakland, Cal
Toledo, Ohio,
Atlanta, G a . . . . . . . .
Birmingham, Ala...
Omaha, Nebr
Worcester. Mass
Richmond, Va.
Syracuse, N . Y
Spokane, Wash
New Haven, Conn.
Memphis, Tenn....
Scranton, Pa
Paterson, N. J.
Grand Rapids, Mich..
Fall River, Mass
Dayton, Ohio
Dallas, Texas
San Antonio, T e x . . . .
Bridgeport, Conn
New Bedford, Mass...
Salt Lake City, Utah.
Nashville, Tenn
Cambridge, Mass
Lowell, Mass
Tacotna, Wash
Houston, T e x . . . . . . . .
Trenton, N . J
Hartford, Conn
Reading, Pa
Younestown, Ohio....
Fort Worth, Tex
Camden, N.J
Albany, N . Y
Springfield, Mass
Lynn, Mass
Des Moines, Iowa.
Lawrence, Mass
.
$4,738,934
4,715,077
5,242,478
5,545,359
5,053,575
4,596,811
4,514,642
3035,892
3,902,465
3*014,444
2,708,082
1,365,311
3,526,994
4016540
2,797,348
3,163,744
1,715,626
2,954,446
2,110,062
l) 765,971
1,853,366
2,072,752
2,561,347
1,967,421
2,411,461
2,323,501
2,752,122
2,725,614
2,379,505
1,481,230
2,997,024
2,023,188
1,439,750
2,400,990
1,532,974
3,178,911
1,067,898
1,894,178
1,284,411
1,222,721
2,463,291
3,512,052
1,906,301
2002,525
1,765,599
$4,620,239
4,298,967
5 108,175
5,170,867
4; 691,560
3,962,859
3,985,989
2,885,090
3,543,464
2,782,876
2,417,084
913,150
3,165,882
3,318,885
2,558,068
2,917,484
1,692,100
2,616,383
2,003,397
1,479,522
1,586,664
1,974,195
2,141,178
1806,566
2,333,835
2,227,199
2,476,621
2,029,346
1,258,004
2,675,855
1,708,436
1,419,402
2,336,948
1,347,282
2,289,867
945,632
1,774,140
1,238,334
1,044,468
2,267,320
3,076,186
1,708,042
1,971,604
1,365,374
$4,620,239
4,298,964
5,075,352
5,114,457
4,676,905
3,943,030
3,963,088
2,885,090
3,523,476
2,782,876
2,361,189
908,652
3,165,882
3282,666
2,551,045
1,692,100
2,593,414
1,991,328
1,460,200
1,553,821
1,973,416
2,125,138
1 806,566
2; 292,779
2,200,068
2,455,104
2,212,130
2)028,015
1,242,402
2,647,796
1,679,878
1,419,402
2,320,176
1,304,793
2,289,867
939,047
1,774,140
1,203,280
l)027)431
2,251,837
3,054,679
1,693,681
1,968,337
1,341,995
$3
32,823
56,410
14,655
19,829
22,901
$15,546
$118,641
396
16,610
32,362
24
5,328
19,988
*7,"268
55,895
4,498
17,207
26,190
36,219
7,023
25,196
381,862
22,969
12069
19)322
32,843
"8i*220'
42,052
13,434
7,000
200,312
2,059
"H',iio
55,995
779
16,040
41,056
27,131
21,517
5,558
1,331
15,602
28,059
28,558
16,772
42,489
23,175
351,340
53,460
50,505
270,977
148,539
38,756
46,214
15,418
736,357
18,500
53,749
35|542
6,585
35,054
17,037
15,483
21,507
14361
3,267
23,379
100,874
23,741
1,494
""i4,"590
60,711
232,858
132,806
60,348
54;080
253,602
13,748
9,498
$92,973
331,307
89,935
244,267
315,678
613,899
479,387
115,122
338,176
211,722
273,791
350,277
210,337
206,583
180,787
19,496
200,879
86,159
253,302
231,110
81,573
155,472
137,565
76,849
72,770
182,797
104,747
320,100
214,980
5,515
118,744
17,447
58,019
141,684
95,642
82,251
114,341
39,685
144,311
130,249
140,817
10,075
13,436
131,654
1 Exclusive of receipts from permits issued by public service exterprises, which are included in Table 11.
$305,100
211,623
265,300
415,520
323,870
100,780
233,340
196,406
325,014
192,605
38,000
150,242
$14,804
78
164,038
37,889
39,459
6*398
9,917
188,594
*237,"606"
202,050
58,938
144,223
129,075
39,348
36,281
165,604
93,218
224,881
'1,005
24
107,509
11,904
"""i86
32,937
125^700
85,445
6,476
108,429
27,618
130,641
117,859
123,497
1
4,897
6,538
125,047
$92,973
26 207
89 935
17840
50*300
34,341
155,517
14342
66,947
15,316
234,332
380,992
25,263
17)732
168,583
20,628
19496
12 285
86,159
15,702
17,156
22,635
11^249
8490
37)315'
36,489
17,193
11529
95 219
213,975
5,491
11,235
17)447
25 082
9)508
10,197
14 243
5912
12>7
8,773
5,852
17320
10074
13 436
6)607
GENERAL TABLES.
167
ASSESSMENTS, FINES, FORFEITS, AND ESCHEATS: 1917.
assigned to each, seepage 19.
For a text discussion oi this table, see page 62J
RECEIPTS FROM TAXES—continued.
BECEBTS FROM SPECIAL ASSESSMENTS A N D FROM SPECIAL CHARGES FOB OUTLAYS.
Special assessments for
expenses.
Nonbusiness license taxes.
Paid by persons granted—
Total.
Total.
Total.
Dog
General Permits.^
licenses. licenses.
RECEIPTS FROM FINES, FORFEITS,
AND ESCHEATS.
Special assessments for outlays.
Pen
Original alties
and
levies. inter
est.
Total.
Original
levies.
Special
charges
for
Penal- j
ties and j outlays.
interest.!
Total.
Com
Court
Es
fines and mercial cheats*
forfeits. forfeits.
ti
i
3
15,726,168 5661,909 12,386,531 $2,677,728 $83,195,596 $2,959,415 $2,952,579 $6,836 $75,478,801 $72,184,429)$3,294,372 $4,757,380 $4,938,727 $4,672,914 $67,948$197,865
3,617,287 255,563 1,616,366 1,745,358 134,721,128
683,319
456 30,232,457 29^80,086 952,371 3,804~896 1
683,775'
783,276 105,368 400,058 277,850 13,846,665!
606,7841 604,079 2,705 13,062,599 12,425,392 637, 'Mf 177,282
616,759 149,392 184,261 283,106 17,492,086 1,089,558 1,088,463 1,095 16,043,586 14,780,825 1,262,761
358,942
404,466 75 056 100,889 228,521 8,845,225
272,061 2,220 8,294,167 8,154,037 140 130
274,281
276,777
304,380 76,530
84,957 142,893 8,290,492
360 7 845 992 7,544,089 301903
304,657
305,017)
139,483
2,163,451! 2,041,994 26,190 95,207
601,916
560,070 2,254 39,592
963 871
879,340 31350 53,181
590,696
583,557 1,119 6,020
618,793
607,953 7 035 3805
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1917.
$1,260,074
$163,333 $1,096,741 14,800,278
1,339,847 $113,610 -986,1781 240,059 9,246,15ft
125,872 1
41
125,831
697,82lf
217,410 19,478
40,577 2,676,061
157,355
120,400 24,129
96,271
365,545
57.9591 6,142
51,817 1,877,520
24*314' 17,684
6 6 3 0 2,101,220
113,284 25,226
2,200
345,865'
51,691 16,488
34,941
262
244,759
306,436 32,765 ■188,701
84,970 2,365,901
1
$1,4431
$1,443
221,773
15,751
326,870
221,773
15,751
326,870,
117,938
117,482
$11,154,454 $10,377,428 $777,026 1$3,645,824
19,9001
35,720
9,224,815 ' 9,189,095
25 410
672,411
672,411
2,454 288 2,454,288
311,77a
30,031
7,991
341,803
1,550,6501 1,550,650
37,877
2,063,343f 1,953,795 109,548
281,077
64,788
281*077,
244,759,
244,75fl
46
3,106
$456 2,244,857' 2,244,811
1
$959,598,
502,279
74 717
44578
79)441
95,133
118,435
9648
158 677
120 945
$938,220 $7,081 $14,297 1
494,040 2,020 6,219 2
l,690l 3
73,027
27,248 15,401 1,929) 4
5
190 1,383
77,8681
93,090
6
1,108
111,375
7,060 7
4,743
64 4 841 8
105 161
9
53,516
117,222
499 3,224 10
$74,568
19 242
71,529
44,321
33,344
35,968
137,849
50 688
80,311
20313
33,783
$73,898
14,363
51,824
43,601
32,529
35,744
133,374
50,235
73,472
20,313
30,717
$31,744
11,978
31,501
10,675
6,899
19,191
9970
6,473
41430
7,232
71,404
$30,811
10,948
29,211
10,675
6,899
18,553
9,970
6,473
$576
300
$357
730
2,290
473
165
27,430
14,000
GROUP II.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
$34,656 $11,995
160,664 1 10,189
90 157 21,214
80,642 13,009
34,175
992
42,870
3,435
91,316 14,414
15 117
4,339
60,778
4,627
31,328
5,074
141573 16,080
$7,881
112,021
53,191
45,938
487
27,076
55,928
11,931
495
85,110
$14,780 1$1,239,490
38,454 2,555,390
15,752 1059,516
21,695
5321867
32,696
972,458
12,359
81,505
20,974
281,287
10,778 1,531,818
44,220 2 754,787
25,759
111,779
40,383 2,725,768
$75,019
$1,161,015 $1,161,015
1
2 554 698
2,555 390
802,120
803,788
521,247
521,247
842
622
*"*5,*985
952,073
77,525
77,525
234,840
245,903
708
262,740 $2,705 1,266,071 1,254,243
2,754,787 2,266,967
97,094
111,779
110,584
2,613,021 2,613,021
70S
265,445
110,584
$3,456
$75,019
1
149,043
149,043
$692
1,668
109,451
11,063
11,828
487,820
14,685
106,685
11,620
14,400
3,980
34,676
302
2,163
$670
4,879
$430 19,275
669
51
815
224
4,475
100
353
1,673 5,166
3,066
11
12
13
14
15
16
17
18
19
20
21
GROUP III.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
$25,722 $11,003
69,257 ' 9,360
44,368
9,438
11,584
8,495
13,579
9,983
3,443
3,437
49,242
5,174
30,352
2,412
20,825
3,101
• 12,578
4,643
38,581
10,835
4,582
8,956
9,478
4,030
13,912
20,506
8,878
15,158
16,984
1,295
21,231
777
23,532
16,069
1,334
30,059
8,246
5,921
1,255
2,901
6,023
10,090
3,296
4,473
4,203
6,392
9,854
5,011
1,843
1,298
17485
1,321
5,076
4,941
2,540
8,876
4,388
3,995
1,921
649
4,755
5,024
5,238
777
730
$40,225
25,424
47
70
6
44,068
14,756
90
15,941
16,427
"l*275
6,144
11,317
2,640
8,724
2,901
574
6,287
1,272
1,010
1,798
579
5,249
2,375
$14,719
19,672
9,506
3,042
3,526
13,184
17,634
7*935
17,564
5,894
2,042
80.
5,090
35
11,991
3,430
4; 123
10,134
10,471
1,295
14,478
11,485
10 330
1334
21,335
8,246
5,921
1*255
5,449
3,803
2,021
3463
1826
'204
9,854
1,163
1*843
1,298
15,110
1)321
1658,117
1,222,092
1,139,392
87,342
803,119
336,882
777,859
710,150
552,560
336,326
256,485
703,515
212,400
,112,800
554,365
897,174
26,449
232,130
133,224
68,919
407,367
25,821
295,116
440,824
2,220
107,495
44,972
857,242
152,414
50,891
39,876
402,972
9,169
241,949
149,884
22,844
398,975
109,034
125,030
347,015
101,765
51,823
26,267
36,727
$1,808
"i43,5i5'
118,658
*i22,"8i3
"84*832
74,985
60,156
54,621
5,853
114
12,766
40,690
$2,223,094 $2,207,873
1,652,899 ' 1,649,589
884,664
1,197; 277
878,182
984,312
85,124
87,342
650,788
683,461
118,658
336,482
336,482
634,613
634,613
'122*813"
694,823
694,823
420,605
420,605
84,832
211,130
212,951
122,569
203,274
256,485
582,315
671,026
89,533
94,874
74,359 $626
41,191
41,313
60.156
391,275
452,181
54,621 ......
670,246
5,849
25,119
26,335
205,713
225,716
120,531
133,224
62,998
68,919
376,507
393,655
12,786
254,426
254,426
40,690
440,824
440,824
1
$1,808
"lysis'
$15,221
3,310
312,613
106,130
2,218
32,673
$3,410
24.815
11,565
1,000
400
20,433
15,327
47,123
1,821
53,211
88 711
5,341
122
60,906
216,992
1 216
20,003
12,693
5,921
17,148
806
32,489
42,541
11,331
47,563
4,083
6,414
13,712
13,055
2,220
43,837
370
43,398
370
36,064
26,412
36,064
26,412
45,293
*io,*289
35,443
27,670
162
20,638
63,658
29,815
857,242
152,414
8,590
13,464
402,972
45,293
*i6,*289
35,443
27^670
162
20,638
241,949
104,591
4,658
388,686
109,034
125,030
347,015
66,322
16 164
26,105
11802
t Delinquent taxes.
57,553
28,991
700,146
149,451
8,294
13,464
325,705
219,617
102,904
3,832
109,034
119,917
316,988
65,851
14,660
26.105
11,802
6,105
824
157,096
2,963
296
"i4,*787
6,237
77,267
9,169
"22*332
1,687
826
5,113
30,027
471
1,504
*i8,"i.86
7,989
*4*287
41025
6,543
37,676
7,143
29,118
48,426
21,377
16,615
15,918
6,325
7,065
18,294
62,974
7,343
39,907
6,099
12,866
38,441
3,808
6,156
65,480
20,399
11*435
19,192
4255
31 007
12,784
4,725
3,458
8,557
10,201
22,839
5,255
26
70,378 1,000
62,668
40,192
41
6,502
37,676
5,706
84 1,353
858
28,260
3
48,423
3,087
18,290
16,615
25
15,893
6,325
7,065
10
17,798
486
60,974
2,000
1,235
6,108
29,907 10,000
6,099
1,907
10*959
38,441
3,803
6,156
41,025
24,455
20,399
11,435
19,121
71
4 255
30,994
13
12,580
204
4,725
3,458
200
8,357
9,301
900
22560
279
5,255
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
FINANCIAL STATISTICS OF CITIES.
168
T A B L E 7 . — R E V E N U E R E C E I P T S FROM T A X E S , SPECIAL
(For a list of the cities arranged alphabetically by states, with the number
RECEIPTS VBOII TAXES.
Business taxes.
The general property tax.
CSTT.
]
Total.
Total.
Original
levies.
Penalties
and
interest.
Special
property
taxes.
.
Other than on liquor 1
traffic.
1
Poll
taxes.
Total.
On liquor
traffic.
Collected Collected
without
with
issue of
issue of
license. • license.
1
OBOUP IV.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1017.
12,545.280
1,089,168
098,710
1,118,806
1,130,803
$2,401,782 i
1,873,830
922J652
1,070,120
1,110,843
$2,327,723
1,857,784
022,652
1,079,129
1,113,836
1,843,846
1,689,028
1803,411
1,126,348
1,605,089
1,625,564
1,558,546
1,505,847
056,788
1,437,023
1,625,564
1,558,546
1,483,910
937 717
1,430,066
21,037
10,071
6,057
. SomervilIe,Mass...
LWaterbury.Conn..
'St. Joseph, Mo
Manchester, N . H .
Troy,N.Y.
1,596,435
1,491,440
1,178,728
1,203,537
1,570,341
1,466,421
1,355,035
1,028,432
038,094
1,439,255
1,455,658
1,337,717
1,026,685
935,520
1,421,287
10,763
17 318
1,747
2,574
17,968
Hoboken,N.J
Wilkes-Barre, Pa..
Fort Wayne, Ind..
Jacksonville, Fla..
Evansvll]e,Ind....
1,266,768
1,089,775
000,296
017,097
084,188
1,056,217
958,570
809,079
750 671
870,755
1,045,591
951,942
809,079
732,926
870,755
10,626
3,637
044,721
858)714
750,709
074,340
1,355,462
854,588
637,824
664,402
916,788
1,120,310
848,766
637,824
655,136
907,368
1,120,319
5,822
Yonkers,N.Y
Schenectady, N. Y . . . .
Kansas City. Kans....
Oklahoma City, Okla..
Wilmington, Del
Duluth, Minn
Akron, Ohio
Norfolk, Va
Elisabeth, N . J
Utica,N.Y
87 Erie, Pa
East St. Louis,111.
Passaic, N . J
00 Harrisburg,Pa....
01 Peoria, 111..
$74,050
16,046
6,007
6,608
50,327
0,266
0,420
1,004,633
1,098,330
848,571
1,037,167
778,795
068,500
1,023,402
770,828
840,014
684,040
963,500
902,417
770,828
847,583
678,869
07
08
00
100
101
Brockton, Mass...,
Sacramento, Cal...
El Paso, Tex
,
Terre Haute, Ind.Holyoke, Mass.....
1,321,744
1,286,290
1,015,192
887,616
1,311,258
1,076,068
1,148,393
931,166
796,287
1,050,344
1,058,154
1,148,393
916,769
796,287
1,039,671
102
103
101
105
106
Portland, Me
Allentown, Pa
Springfield, 111
(Anton, Ohio
Charleston, S . C . . . .
1,264,452
708,864
1,039,090
861 718
000,291
1,168,880
631,489
006,368
782,239
772,155
1,164,924
629,472
906,368
782,239
770,520
3,956
2,017
107
108
100
110
111
Chattanooga. Tenn.
Pawtucket,R.I....
Berkeley, Cal
Altoona,Pa
Mobile, Ala
650,742
988,073
017,226
642,097
489,602
583,079
019,114
895,753
588,906
384,164
582,483
015,220
805,753
588,006
377,606
1,496
3,885
112
113
114
115
116
Atlantic City, N . J .
Sioux City. t o w a . . .
Little Rock.Ark...
Covington, Ky
Saginaw, Mich
1,807,742
1,109,709
451500
619,118
702,642
1,486,196
1,091,354
413,519
536,751
747,287
1,445,299
1,001,354
413,510
536,751
737,565
117
118
110
120
Flint, Mich...
Rockford.Hl.
Tampa, F l a . .
Pueblo, Colo..
788,774
862,205
848,682
601,744
759,751
850,459
742,555
584,546
756,171
850,459
726,032
584,546
896,210
2,095,447
904,306
464,086
825,450
1,892,717
917,992
426,718
814,558
1,892,717
013,231
420,023
680,064
051,573
475,890
650,665
606,926
842555
442,015
546,450
606,026
822,241
441,*60,7
543,266
30,085
45,292
27,980
163,245
41,640
33,916
11,871
1,308
30,164
6,864
15,068
5,847
6,418
"25,"i76
202,380
"14*397*
"i6,"673
1,635
151,425
35,748
5,648
26,720
23,370
25,834
10,185
3,864
8,075
"8,*2i7
6,468
40,897
1,375
0,085
2,693
1,431
6,071
18,814
$5,046
14,776
80,270
13,036
17,745
Wichita, Kans....
Bayonne, N. J . . . .
South Bend, Ind.
Savannah, G a . . . .
Johnstown, P a . . .
125 Springfield, Ohio.
126 Maiden, Mass.....
127 Lancaster, P a . . . .
128 Augusta, Oa
067
15,333
4,547
02
03
04
05
06
121 New Britain, Conn.
122 San Diego, Cal
123 Binghamton, N. Y.
124
$36,688
15,075
17,715
076
9,722
3,580
"i6,"623
10,802
4,761
5,795
20,314
408
3,184
11,805
"i7,"683
1,200
82,631
20,247
"id*di7|
25,000
2,213
$00,876
05,785
63,536 i
18*105 !
2,620
$89,053
86,323
$4,574
4,032
6,706
3,154
$6,249
5,430
56,830
15,041
2,620
166,013
102,023
275,202
145,402
105,844
142,240
86,755
4,493
132913
09,211
11,814
481
5,140
4,868
11,050
15,268
270,228
7,340
1,765
3,040
02,453
133,527
61,086
86,091
86,973
76,022
56,391
79,068
5,033
57,505
5,505
1,000
188,638
96,272
61,437
153,270
94,483
173,267
71,200
52,500
77,250
84*313
68,710
213,568
77,170
45,677
220,361
56,800
178,024
66,467
24,400
204,171
23,706
62,307
65,839
184,213
66,482
67,174
58*300
5,932
134,901
61,204
80,571
82,092
108,676
29,458
77,119
77,723
71,488
48,211
128,713
62,924
122,564
30,000
100.047
61,140
66,763
57,993
15,788
39,210
09,476
297,772
12,078
33,450
76,419
44,220
3,040
7,026
4,143
3,820
7,686
4,351
3,234
32,800
6,421
70,205
"*4,"i06
2,259
45,109
"ie^doo"
125,300
5
4,060
0,768
57,300
40,678
22,239
11,337
103,548
13,183
20,625
36,182
189,535
56,258
32,790
151,367
48,777
12*800
70,927
797
30,840
110,502
26,800
3,658
10,563
2,615
13,200
7,445
25)072
8,037
76,020
10,170
ll,91p
31401
6,892
21,277
17,504
24,355
1,899
7,539
184,213
33,682
5,932
19,804
31,746
3,452
4)369
1,283
18,211
15)470
1784
120,305
66,763
12)780
11,710
23,210
00,476
162,704
12,078
33,450
10,110
3,542
22,239
7,679
73 923
13)183
3,392
27,605
4866
10)562
2,060
707
4,040
97)293
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 I N 1017.
120
130
131
132
133
134
135
136
137
138
130
140
Kalamazoo, Mich..
Davenport, Iowa.,
Topeka. Kans
Salem, Mass
Haverhill, Mass....
Pasadena, Cal
Bay City, Mich....
McKeesport, F a . . .
Huntington, "W VaRacine, Wis...
Lincoln, Nebr.
Chelsea, Mass..
$609,800
$603,685
$601,483
$2,202
$3,573
023,508
002,512
000,783
1,729
18)178
827,031
798,974
796,134
2,840
23,565
953,990
845,221
835,617
9,604
$87,071
1,665
$18,700
063,455
779,643
773,019
5,724
28,171
73,072
$69,298
051,028
027)144
927,144
15,214
650,536
633,887
626,542
7,345
24,352
25,484
602,148
562,368
558,770
3,698
8,043
30,322
22,800
585,615
565,606
562,103
3,503
8,200
7,811
710,073
507,757
507,728
29
30,307
160,221
75,525
056,561
878,643
870,848
7,795
8,066
66,421
50,000
820,437
711,716
692,273
19,443
46,802
44,674
15,450
40,623
'Exclusive of receipts from uermits issued by public service enterprises, which are included In Table 1L
$3,005
2,730
80,591
10,176
$3,573
18)178
19,660
l)665
4,674
12,484
1*132
7,522
7,811
4105
6)245
4)051
GENERAL TABLES.
169
A S S E S S M E N T S , F I N E S , F O R F E I T S , A N D E S C H E A T S : 1917—Continued,
assigned to each, see page 19.
For a text discussion of this table, see page 62.]
BECBIPTS JEOii TAXES—continued.
RECEIPTS FROM SPECIAL ASSESSMENTS A N D FROM SPECIAL CHARGES F O E OUTLAYS.
Special assessments (or
expenses.
Nonbusiness license taxes.
Paid by persons granted—
Pen
alties
and
inter*
est.
Total.
Total.
Total.
General
licenses. licenses. Permits.*
RECEIPTS FROM FINES, FORFEITS,
AND ESCHEATS.
Special assessments for outlays.
Total.
Origins
inal
levies.
Penal
ties and
interest.
Special
charges
for
outlays.
Total.
Com- ,
Court
Es
fines and mercial
forfeits. forfeits. cheats.
GROUP IV.-CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1917.
16,934
4 478
12,522
21,482
7,373
11,005
2,490
4893
2,303
3,344
36,936
23,912
16,416
2,774
2,895
2,711
24,685
1.782
1,834
1,808
13,658
1,403
2,936
16,769
6,296
3,346
1,616
2,977
2,675
8,644
4,760
3,540
14,056
12,086
3,046
770
6,355
7,322
10,996
1,890
5,782
7,327
9,928
5,486
3,940
2,197
716
2,996
22,822
5,110
668
$14,052
10,490
$5,929
1,988
7,629
5 127
4,029
1332,856
204,827
357,669
159,911
141,033
9,540
23,912
976
940
1,087
552,653
396,818
4 646
125,777
105,704
1,403
2,936
4,663
3,319
671
82,175
53,420
353,676
1,803
137,814
5,598
3,990
3,540
2,286
71,159
442,566
92,923
282,266
1,800
1,371
1,753
831
881
4,555
5,951
9,243
1,059
4,901
69,151
168,635
52,581
96,345
271,851
1,526
1,516
5,801
8,412
5,486
1,280
717
393,272
69,601
168,078
62,176
34,812
716
2,775
18,972
5,038
2,703
13,690
7,097
2,660
1,480
221
2,325
72
714
3,330
4,009
6,370
1,708
2,080
221
385
471
2,891
5,685
5,764
6,052
2,228
2,415
1,163
364
5,083
6,277
4,531
5,948
1,135
1,666
1,141
661
6,784
409
2,579
4,015
700
409
361
610
2,526
13,195
2,373
4,859
610
1,545
1,591
190
1,011
690
822
2,713
426
347
1,525
$1,376
2,116
28,252
61,942
27,054 $1,198
61,942
171
171
11,522
2,137
1803
6,550
38,085
10,802
2,137
1,803
6,550
131
3,853
807
807
6,262
67,747
424,942
50,671
5*194
15,238
19,101
162
19,101
162
714
1,250
3,788
5985
29,453
80,202
81,604
214,553
36,676
27,674
663
3,270
4 601
73,173
7,573
187,853
113,288
98,777
3,417
5,136
1,818
1,334
788
17,616
3S0,575
174,307
72,212
144,401
6,084
3,087
1,118
1,118
10,384
21,598
1,654
10,120
21,598
1,654
16,694
16,694
5,688
2,133
85
3,405
232,596
166,183
286,380
105,834
18
1,916
11,632
782
4,669
41,376
174,580
76,938
58,315
585
590
76,993
44,842
7,353
11,054
2,713
5,335
720
3,853
6,262
1,237
%S
$1,376
2,116
27,674
5,335
3,087
264
$332,856
204,827
357,669
157,695
23,413
$317,135
176,406
357,669
157,695
23,413
$15,721
28,421
523,218
334,876
518,797
334,876
4,421
$840
115,504
124,919
105,533
112,518
12,401
6,598
39,231
41898
351,539
38,769
39,122
351,397
462
2,776
142
131,264
125,255
6,009
528
71,159
439,065
89,530
264,012
482
66,578
438,206
84,441
264,012
46
4,581
859
5,089
69,151
168,635
52,5S1
85,136
271,851
168,635
48,037
85,136
271,851
392,465
69,601
168>078
44,549
28,550
392,465
58,832
167,470
44,549
27,146
31,045
424,780
48,671
4,119
13,401
30,168
424,780
38,714
3,921
13,401
1,779
72,115
81,604
214,553
33,214
1,779
72,115
81,604
214,553
31,246
73,173
7,356
187,853
103,288
98,568
67,518
7,176
187,853
103,288
98,568
17,616
375,240
173,673
72,212
131,789
15,136
375,2411
173,328
72,212
131,789
229,284
166,183
281,198
104,716
229,284
166,183
281,198
104,706
30,992
143,072
56 801
58,315
28,126
143,072
55,526
52,815
76,993
28,148
76,993
27,801
1,183
4,646
858
4,859
3,501
3,262
14,401
3,621
"4,"544
11,209
10,769
17,627
1,404
877
17,601
9,957
193
2,000
1,075
1,837
8; 087
1,968
3,462
5,655
180
217
"io,"666'
2,480
""345
634
225
5,182
10
2,866
1,275
5,500
9,910
18,483
347
7,353
2,467
2,467
8,587
8,587
$3,043
5,662 I
3,522
28,110
19,882
$3,043
5,610
2,750
27,891
19,783
32,502
24,948
6,047
4,713
3,749
32,468
24,776
6,047
4,713
3,264
2,602
22,300
7,839
3,011
545
2,602
22,294
7,687
3,011
545
6
152
2,103
5,250
3,884
29,409
2,004
2,103
5,250
3,872
29,409
2,904
i2
10,768
2,026
8,517
6,181
7,529
10,768
2,026
8,617
6,181
7,529
$52
672
219
99
iiool
34
ml
485
2,000
2,256
3,459
4,402
18,021
10,765
4,202
405
6,836
23,372
46
264
41
500 |
2,256
2,286
4,402
17,711
54
i,i?3
!
! 10,765
'
4,189
>
400
6,836
| 23,372
5,686
27,572 .
12,574 i
4,837
5,888 j
5,251
27,572
12,574
4,837
5,768
11,940 j
12,999 :
20,075 j
7,963
11,940
12,999
20,075
7,963
13,472
12,622
5,692
2,773
13,472
12,418
5,692
2,773
4,879 !
894
508 !
9,418
77
78
79
80
81
82
83
84
90
91
2,000
!
72
73
74
75
76
87
14,318
14,272
5,897
5,897
2,760
2,760
14,358 • 14,094
11,795 1 11,754
12,480
12,480
8,220
7,666
31,431 ! 31,431
1,272 > 1,272
5,709
5,709
70
71
92
93
94
95
96
97
98
99
100
101
102
103
104
125
310 106
13
5
107
108
109
110
111
435
112
113
114
115
120 116
117
118
119
120
104
4,808
894
508
9,418
71
121
122
123
124
125
126
127
128
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 P 30,000 T O 50,000 I N 1917.
$2,632 $2,445
2,818
2,818
5,392
2,307
442
770
8,670 ' 2 , 9 1 3
165
515 """"250"
3,908
540
2,693
2,698
2|531
1,079
1,705
$187
726
$3,085
442
770
5,757
165
265
2,642
1,452
846
$84,654
191,282
160,076
10,045
38,029
187,672
73,745
41,864
319,633
166,820
$55
41
772
8,946
14,563
15,482
8,971
$55
41
772
8,946
14,563
15,482
$79,649
191,241
159,304
1,099
11,817
170,933
73,745
4l|864
319,633
157,849
211 175
3,461
12,319
* Includes $582 received from
8,971
$70,495
191,241
159,304
1,099
11,724
170,933
68,930
41,864
319,633
157,849
173,864
3,461
cat licenses.
$9,154
$4,950
93
11,649
1,257
*4,"815
37,311
186
1,465
$3,193
8,910
4,774
4,024
3,201
2,671
180
13,878
12,087
3 951
5,816
2,888
$3,193
8,910
4,774
3,976
3,201
2,671
180
13,878
12,016
3,951
5,785
2,888
$48
129
130
131
132
133
134
135
136
$71 137
138
31 139
140
FINANCIAL STATISTICS OF CITIES.
170
TABLE 1.—REVENUE RECEIPTS FROM TAXES, SPECIAL
[For a list of t h e cities arranged alphabetically b y states, w i t h t h e numbe
SECSXPTS FROM TAXES.
Business taxes.
1 City number.
The general property tax.
CITY.
Total.
Total.
Original
levies.
Penalties
and
interest.
Special
property
taxes.
Other than on liquor
traffic.
Poll
taxes.
Total.
On liquor
traffic.
Collected
without
issue of
license.
$525
$42,233
12,190
1,325
1
$3,831
82,451
8,955
8,331
873
47,378
4,136
17,117
18,525
50,100
1,840
110,567
40 578
16 681
70,288
1,828
12,750
1,758
4,308
3 697
2 573
3200
9,359
2,573
3,176
15 983
36959
45 169
468
1,144
2,643
24,165
4,682
3 365
32 202
l)S58
1,210
17,450
3582
78 484
3 111
2,559
Collected
with
issue of
license.
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 1917-Continued.
1633,188
480,765
483,974
527,811
1,630,330
$519,917
384,683
474,701
474,891
1,485,065
$519,593
380,350
474,701
471,048
1,475,803
S324
4,333
864,991
3,843
9,262
39
123,377
$6,342
20,534
$46,589
94,641
10,280
44,626
873
Butte. Mont.
Wheeling, W.Va
Roanoke. Va
WestHoboken,N.J..
403,740
769,587
594,884
560,135
316,237
287,476
631,353
542,545
464,079
250,834
281,955
628,858
542,115
463,732
241,929
5,521
2,495
430
347
8,905
101
8,107
34,630
5,509
2,550
1,000
110,567
92,092
33,798
88,813
53,768
151
152
153
154
155
trange, N
Lansing, Mich...
Galveston, Tex...
Fitchburg, Mass..
Chester, J
794,009
700,835
801327
955,848
400,986
759,139
695,882
762,207
814958
346,406
745,648
690,887
753 114
805,259
341,224
13,491
4,995
9,093
9,699
5,182
3,134
7,000
156
157
158
159
160
PerthAmboy,N.J..
New Castle, Pa
Lexington. Ky
Springfield, Mo
Hamilton, Ohio
471,156
505,466
675,774
546,592
548)257
392,265
483,086
549,880
420,940
391,051
482,406
546 077
420,940
503,086
1,214
680
3,803
161
162
163
164
165
Charlotte, N . C . .
Decatur, 111
Dubuque, Iowa..
Portsmouth, Va.
Everett, Mass...
403,678
618217
627,218
310,078
795,919
366,564
608 306
623,667
267,199
721,415
366,564
608,306
622,544
259,273
707,011
1,123
7926
14,404
166
167
168
169
170
San Jose, Cal
Pit tsfield, Mass...,
Knoxville.Tenn...
luincy,Mass
N.Y
529,253
875,932
521,031
701,277
714,063
436,325
763,936
438,299
635,649
655,145
436,325
752,783
437,322
620,077
648,717
11,153
977
15,572
6,428
171
172
173
174
175
Joliet.Ill
Newfcochelle,N.Y..
Auburn, N . Y .
Cedar Rapids, Iowa..
Niagara Falls) N . Y . .
593,372
1,177,484
619,591
703,082
883,818
443,501
1,136,894
579,057
697,829
800,758
448,501
1,098,547
573,397
697,829
795,640
176 Mount Vernon, N . Y .
177 Amsterdam, N . Y . . . .
178 Lorain, Ohio
179 Quincy,IU
ISO Jamestown, N. Y
1,056,350
474,929
544,909
528,479
641,348
1,015,995
430,206
503,954
450,918
597,245
1,009,415
427,041
503,954
450918
594,974
623,266
447,861
563,387
604,778
376,701
486,890
379,648
553,295
504,559
371,931
481,792
379,281
553,295
504,559
371,931
328,015
526,880
672,545
417,979
459,086
315,756
349,329
438,476
346,933
620,306
347,042
391,626
484,725
284,522
440,699
1,550,387
425,012
439,443
280,802
414,760
328,015
520,743
672,545
415,775
454,094
141
142
143
144
145
Superior, Wis
Macon, Ga
Muskogee, Olcla...
Woonsocket, R. I*.
Newton, Mass
146
147
148
149
150
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
21S
219
Taunton, Mass..
Oshkosh,Wis...
Waterloo, Iowa..
Fresno, Cal
Everett, Wash..,
Lima, Ohio
Jackson, Mich
Stockton, Cal
Shreveport, La
Austin, Tex
Columbia, S.C
Boise, Idaho
Aurora, 111
Williamsport, Pa
Waco, T e x . . !
Joplin,Mo
Orange, N. J
Lynchburg, Va
Bellingham, Wash
Colorado Springs, Colo..
Brookline, Mass
Danville,Ill
Kenosha, Wis
Newport, Ky
LaC
»Crosse, Wis
Council Bluffs, I o w a . .
Tulsa, Okla
Winston-Salem, N . C ,
Ogden.Utah
Norristown, P a
Stamford, Conn
Zanosvillo, Ohio
Madison, W i s
W a l t h a m . Mass
Easton, P a
Charleston,' W . V a . . . . ,
Foughkeepsie, N . Y . . .
Newport,«. I
Wilmington, N . C
559,803
735,876
471,896
470,725
385,484
356,773
511,383
396,779
637,269
460,396
439,449
630,856
290,283
460,809
1,696,659
493,238
611,041
313,108
493,358
473,396
726,346
281,077
463,283
243,829
813,562
381,355
778,164
642,998
341,714
473,869
540,524
747453
389,337
463,766
662,133
259,277
396,695
222,974
311,292
347,149
438,476
344,148
612,370
344,771
378,534
484,598
284,522
437,896
1,546,942
425,012
439,429
280,802
41l)954
766,116
346,224
665,384
584,387
292,777
463,766
662,133
257,771
396,657
222,229
755,554
346 224
664,825
578,008
290)386
449,899
491,227
715,707
342,615
447,691
488,177
710,712
338,518
77,190
20,996
17,825
1,840
5,946
859
9,719
54,794
52,811
38,657
14,873
38,347
6,660
8,292
9,081
5,118
15,493
3,165
7,316
14,066
546
2,271
21,935
5,098
367
85,852
5,750
1,732
17,642
22,878
1,628
20 700
12,222
9,844
2,196
6,137
2,204
4,992
4,464
2,180
2,785
7,936
2,271
13,092
127
4,004
6,100
16,966
3,055
1,550
2,014
2,803
3,445
129,710
15,070
14
"i4,"i07
*2,*806
■"4,"058
3,772
1,508
38
745
10,562
6,379
2,391
2,208
3,050
4,995
4,097
8,539
3,600
13,968
6,852
742
19,079
42,026
20,851
25
14,794
19,845
5,044
8,966
36,294
18,816
3,697
23,845
42,224
26,959
21,272
39,024
17,600
74,999
20,383
124,950
104 593
42,547
69,250
4,400
87,991
59,424
42,079
25,309
7,325
3 365
39,152
1,358
6,950
90,888
35,917
78,484
3,111
42,206
72,228
32,335
37,131
2,516
145,478
29,844
30,138
3,781
64,852
137,655
27,088
26,678
2,460
1808
2,018
56,108
4,109
31,422
28,875
39,831
73,448
20,873
27,118
25,955
36,928
64,770
16,418
1,528
2,053
2,441
3,040
37,916
61,008
4,406
97,818
3,678
35,589
29,825
28,188
63,058
"2,"245
36,740
31,970
61,827
44,918
10,895
60,822
5065
72,283
32,154
14,468
34,523
26,780
54,556
1,150
101,720
39,057
138,937
5,391
17,379
1,028
66 448
155,142
28,622
71,355
4,578
32,129
10,546
59,836
5,221
38,424
33,247
88,569
1,443
27,617
60,000
33,550
16,950
9,043
1,755
63,200
18,000
13,062
60,600
49,000
19,380
31,425
"2*344*
1,465
2,259
103,699
37,824
6,593
849
43,150
2,640
34,408
32,114
35,942
8,577
27,776
28,870
35,253
* E x c l u s i v e of receipts from permits issued b y public service enterprises, w h i c h are included i n Table 11.
47,916
16,400
24,540
23,797
1,858
1,094
5,363
948
1,442
3 781
4)635
2,776
867
2,903
6,237
1)415
2,327
2,995
4,406
32,515
3,678
2,217
5 190
6,121
44918
1,852
59,067
5065
6*739
14 154
1)406
41,720
4,042
121,987
5391
17,379
1,028
3589
2 443
9242
2)106
4,578
25 536
9697
11 686
2)581
4,016
1 133
4)711
1443
ll)217
8,577
1378
5068
34 159
GENERAL TABLES.
171
ASSESSMENTS, FINES, FORFEITS, A N D ESCHEATS: 1917—Continued,
assigned to each, see page 19. For a text discussion of thistable,see page 62.]
RECEIPTS FROM SPECIAL ASSESSMENTS AND PROM SPECIAL CHARGES FOB OUTLAYS.
Special assessments for
expenses.
Nonbusiness license taxes.
Total.
Total.
Total.
Dog
General
licenses. licenses. Permits.^
Pen
Original alties
and
levies. inter
est.
Special assessments for outlays.
Total.
Original
levies.
Penal
ties and
interest.
Special
charges
for
outlays.
Total.
i
Paid by persons granted—
RECEIPTS FROM FINES, FORFEITS,
AND ESCHEATS.
Court
fines and
forfeits.
Es
cheats.
i
i Citynum
RECEIPTS FROM TAXES—continued.
GROUP V.—CITIES HAVING A POPULATION OP 30,000 TO 50,000 IN 1917-Continued.
$1,691
1441
3,993
1,913
481
5,697
11,512
13,032
4,592
$1,300
177
232
1,410
$3,741
4,761
3,417
558
1,816
1,015
5,920
1,256
15,275
480
9,796
552
1,256
436
12,474
2,742
$391
1,264
20
603
481
$227,237
120,186
27
26,497
77,489
936
8,095
140,119
305,987
7,966
7,229
71^095
34
1,513
5,368
786
981
480
9,010
48,171
67,388
7154
30,339
74^460
1,384
1,997
944
15,113
1,765
213
952
580
1,641
578
1,171
1,045
364
3,795
1,183
75,977
58,601
172 550
118,191
122,626
2,086
2,586
186
1,995
710
816
1,061
186
1,573
1,525
102,910
169,591
107,961
2,040
106
13,858
* 9,677
1,270
3,160
1,839
139
1,103
2,454
1,315
6,472
2,710
2,016
1,385
779
529
1,622
12
1,617
1,782
578
4,113
1,295
1,354
1,085
4
2,143
722
1,455
842
2,401
1,042
1,318
842
308
457
1,084
953
1,504
4,995
744
2,806
2,379
624
726
2,495
11,634
4,161
5,180
370
2,731
464
1,778
2,349
3,684
3,185
1,280
32,084
2,715
3,152
1,666
2,170
1,142
5,132
348
1,475
10,349
670
2,325
2.503
116
943
684
1,693
333
659
1,202
594
562
1,103
435
200
1,677
2,377
1,069
524
5,943
653
144,927
59,966
74,325
112,242
231,136
263
697
574
1,970
573
73,034
55,496
125,507
30,762
90,058
968
10
820
3,302
206
470
1,177
30
164
1,387
1,532
3,366
4,214
2,626
7,474
2,126
1,146
1,011
908
889
181
344
2,061
1,357
144,915
39,099
29,101
48,814
53,403
2,093
585
1,148
1,859
959
1,129
10,880
1,934
390
.2,620
3 160
597
386
137
10,102
795
966
370
2,235
422
710
4,672
876
496
464
1,778
1,201
1,058
1,326
321
23,481
589
2,006
1,666
1,159
1,142
4,224
348
586
5,496
326
264
270
19,746
32,460
96,952
155,958
234,689
65,049
61,679
283,620
39,168
100
11,317
138,163
113,980
16,029
6,257
156,450
18,229
6,481
247,505
17,357
23,004
117,646
72,711
15,500
26,170
124,903
420,687
32,960
118,446
205
24,207
54,497
166,024
17,790
2,295
333,237
50,581
2,593
$10,867
$10,867
27
27
"42,"83i'
"42,"83i
30,644
30,644
13,563
3,520
13,563
3,520
338
12,160
12,160
1,232
455
1,232
455
19,610
1,295
19,610
1,295
28,092
12,406
10,863
12,406
10,863
3,315
3,315
20,514
20,514
1,567
1,567
3,051
3,051
8,780
15
4,954
8,780
15
4,954
915
66
915
66
457
457
2,398
9,862
2,398
9,502
71
71
$360
$8,351
12,000
14;666
744
1,641
$8,296
12,000
14,641
• 744
1,641
$55 141
142
25 143
144
145
17,661
37,270
12,992
17,055
707
17,513
37,270
12,992
17,055
707
148 146
147
148
149
150
1,090
9,164
1,792
4,075
8,235
1,090
9,141
1792
4,043
8,235
151
152
153
32 154
155
5,392
184
5,890
10,654
3,049
8,817
1,526
5,890
10,654
3,008
8,817
1,526
156
157
41 158
159
160
7,689
5,514
3,787
1,457
4 669
661
5,377
3,787
1,457
4,669
661
137 161
162
163
164
165
2,632
1,703
13,130
4,123
1,876
2,558
1,693
13,130
4,123
1,876
1,144
6,253
1,693
1,521
5,855
11,435
5,545
1693
1,521
5,855
11,388
70S 171
172
173
174
47 175
9,471
91
2,538
1,718
5,570
3,262
i, 459
2,538
1,715
5,542
3,262
4,459
176
177
178
179
180
533
731
325
1,644
2,987
7,532
5,345
5,901
1,644
2,960
7,532
5,113
5,901
2,129
20,664
9,041
2,123
100
3,308
6,619
7,092
18,490
7,404
16,501
4,862
5,248
2,217
7,162
22,342
3,036
8,707
4,498
4,514
416
7,357
9,235
1,105
2,886
4,769
52,504
14,934
15,709
1,413
10,432
3,027
2,901
1,172
2,960
12,737
2,109
573
337
3,303
6,619
7,074
13,490
4,554
16,501
4,862
5,248
2,217
7,162
$216,370
120,186
$216,370
118,480
$1,706
26,497
34,658
25,818
31,611
679
3,047
139,854
265,061
7,966
7,229
71,095
116,076
265,061
7,593
7,229
62,140
23,778
48,171
67,388
7,154
12,245
70,267
46,294
65,790
7,154
11,631
69,925
1,877
1,598
614
342
4,531
4,193
70,585
58,417
172,550
118,191
119,106
68,403
54 701
172,550
118,191
119,106
2,182
3,716
95,221
169,591
107,961
70,793
169,591
98,480
24,428
"M81
$265
10,282
373
'§,955
8,952
8,790
162
1,590
144,915
18,470
28,527
34,828
52,953
144,915
17,792
26,489
31,867
52,953
678
2,038
2,961
8,469
574
12,754
144,927
59,966
54,715
110,947
229,992
144,927
51,007
54,715
110,947
229,992
44,942
55,496
125,507
30,762
89,967
44,942
55,496
125,507
30,762
80,496
6,609
21,272
96,952
152,643
234,689
6,076
21,272
96 952
152,643
177,137
41,015
274,579
37,045
62,920
40,082
274,579
35,202
11,317
117,649
113,980
14,462
5,057
153,399
18,229
6,481
247,505
17,357
10,182
117,631
66,992
15,500
25,255
124,837
420,687
27,764
118,446
205
24,207
54,497
149,298
7,928
2,295
333,199
50,510
8,554
109,768
113,980
14,325
5,057
153,399
15,628
6,481
211,260
13,167
9,921
117631
66,992
15,500
25,255
124,837
397,606
27,764
118,215
205
23,587
54,497
148,020
7,506
2,295
333,199
47,596
8,959
57,552
1,843
2,763
7,881
137
1,200
2,601
36,245
4,190
261
4,042
*"765
23,081
4,739
1,278
422
14,328
2,914
2,593
21,735
1,001
8,707
4,028
4,512
416
7,357
9,235
1,105
2,837
4,769
51,576
•14,934
15,709
1,405
8,294
3,027
2,901
1,172
2,960
12,737
2,109
573
337
$5
27
2,850
2,035
70
2,000
74 166
167
168
169
170
181
182
183
232 184
185
186
187
18 188
189
190
191
192
193
194
195
607 196
197
198
400 199
2 200
201
202
203
204
49 205
206
207
208
209
8 210
211
138
212
213
214
215
216
217
218
219
FINANCIAL STATISTICS OF CITIES.
172
TABLE 8.—KBVBNUE RECEIPTS FROM SUBVENTIONS, GRANTS, DONATIONS, GIFTS, AND PENSION ASSESSMENTS:
1917.
[For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 19.
BECEIPT3 IROM SUBVENTIONS AND GRANTS BT OTHER
CIVIL DIVISIONS.
Subventions for educa
tion.
CITT.
RECEIPTS FBOM DONATIONS AND GIFTS BT PRIVATE
PERSONS AND CORPORATIONS.
For expenses.
Other subventions
and grants.
Total.
Total.
By
state.
Grand total.
$39,806,668
Group I....
Group II..,
Group III..
Group IV..
Group V . . .
9,217,487
12,412,174
8,062,530
5,826 609
4,287,868
For a text discussion of this table, see page 72.]
B3
L
county.
state.
By
county*
128,926,681 $5,866,189 14,861,949 1151,849
8,535,287
8,447,455
5,272,359
3,852,859
2,818,721
2,629,052
1,932,663
1,304,474
3,964,719
37,688
21,969
155,373
91,395,034
286,061
219,388
236,130
354,773
123,431
19,118
9,300
Other
than
For ,
principal
For
of
public |
outlays.
trust
Pensions.
funds.
$297,179 $180,516 $542,234 $375,105
110,662
97,373
25 144
40,274
23,726
44,593
49,541
35,212
37,544
13,626
76,477
72,359
114,354
161,833
117)211
54,329
* 115
61,420
115,122
144,119
v
GROUP I.-CITIES HAVING A POPULATION OF 500.000 AND OVER IN 1917.
New York. N . Y .
Chicago, III
,
Philadelphia, Pa..
St. Louis, Mo
Boston, Mass
$2,318,039 ;
1,484,987
1 211,393
378,354
65,052
$2,318,039
1)484 987
975,964
371,814
56,452
Cleveland. Ohio..
Detroit, Mich....
Baltimore, Md...
Pittsburgh, Pa...
Los Angeles, Cal.
378,391
1,312,611
624 657
564,434
879,569
378,391
1,060,224
624,657
365,190
879,569
$1,775
9,439
8,466
18,611
77,274
$235,429
6,540
8,600
199,244
$7,678
4,137
136
11,953
$1,775
1,761
$4,329
18.475
49,500
5,862
8,197
5,682
4,783
71,263
85,354
71,113
10,527
$2,000
150
74,327
500
GROUP H.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
11 Buffalo , N . Y
12
13 Milwaukee, Wis
14
15
16
$479,749
808,034
723,946
187,077
1,647,708 !
184,636
17
18
19
20 Jersey City, N. J
21
6,313,903
365,606
508,887
995,828
196,800
$239,378
724,547
445,452
185,260
1,576,997
1841636
$240,371
83,487
278,494
1817
70,7U
13,147,367
323,218
501,352
938,492
180,756
13,166,536
42,388
7,535
57,336
16,044
$333
50,984
254
19,378
6,585
34; 719 I
72,685
10 964
1,924
15,857
5705
$10
54
18,541
43
3,781
72,560
2,384
$323
254
837
1,927
15,933
125
8,520
55
15,857
5,705
1
$50,930
4,500
15,000
I
iiiS
$92,671
19,818
63,396
40,302
32 138
30)l94
18,765
33,517
17,881
24,917
4,877
60
1,869
GROUP IH.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
22
23
$649,990
369,064 '
97,074
125,115
36,338
$81,879
245,403
97,074
125,115
36,338
27
28
29
30
31
182,831
332,313 1
81,789
999,690
49,875 |
182,831
277,913
81,789
358,590
49,875
32
33
34
35
36
107,694
281,030
103,384
37 501 !
86,516 1
107,694
116,606
81)205
22,681
86,516
37
38
39
40
41
63,783
469,049
94,910
290,943
105,666!
63,783
239,847
88,231
42,066
100,970
42
43
44
45
46
408,931
247,228
6,036
55,111
197,483
406,931
241,261
1,256
55 111
197,483
182,907
82,996
17,788
377,737
366,291 |
181,755
76,943
12,390
218,899
35,840
6,766
10,647
370,482
193,667
332,367
3,818
7,199
192,738
193,667
332,367
24
25
26
Dayton, Ohio
Dallas, Tex
47
48
49
50
51
52
53
54
55
56
NnwRed ford, M a s s . . . . . . . . . .
Lowell, Mass
Tacoma, Wash.*
Houston, Tex
Trenton, N . J
:
Jm.
$568,111
123,661
$54,400
639,710
118,962
4,654
229,202
248,877
2,467
4,780
i,390
$10,166
45,462.
22 179
$150
4,301
3,500
76,133
831
2,718
15,060
3,532
103
554
2,199
60
1,363
389
6,361
10
10,000
3,146
389
1,951
365
289
1,537
823
6,679
. 4,696
3,500
............ ..........
$140
694
994
250
50
$1,150
6,894
2,438
690
277
519
50,171
1,669
100
585
2&n
1,000
15,000
600
6,261
10
2,561
1,951
10
$25,169
i
i,439
VfOOO
io,666
7,650
14,111
4,496
1140ft
355
537
823
5,390
5,390
30,876
242
4,641
242
$19,880
20 436
5)463
37,484
25 468
10,919
12698
17,624
12,394
15,490
7,87i
3,967
15,000
11,235
8,245
1,152
» 5,398
158,838
330,451
2,948
3,448
177,744
6,053
::;:::::::::
:*.::::::::
'By the United States.
*
1
$1,290
7,738
7,733 !
3,750
50
250
250
4,"i6§"
525*
4,533
5,000
1,325
7)401
5,533
9,038
""i',m
1,533
6,000
300* """i,"025"
**"3,*693*
3,808
""*5,*533"
7,*753
3,016
3,000
3,"340
1
4,'6S
GENERAL TABLES.
173
TABLE 8 . — R E V E N U E RECEIPTS FROM SUBVENTIONS, GRANTS, DONATIONS, GIFTS, A N D PENSION ASSESSMENTS:
1917—Continued.
[For a list 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 72.]
BECEIPTS FBOM SUBVENTIONS AMD GBANT3 BY OTHEB
CIVIL DIVISIONS.
i
Subventions for educa
tion.
1 City nun
CIXT.
BECEIPTS FROM DONATIONS AND GIFTS BT PRIVATE
PEBSON3 Am) CORPORATIONS.
Other subventions
and grants.
For expenses.
Total.
Total.
state.
county.
Other
than
pensions.
By
county.
state.
For
principal
For
of
public
outlays.
trust
Pensions.
funds.
1 Receipts
from
pension
assess*
ments.
GROUP IH.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917-Continued
R7 Hartford, Conn..
.••
68
50 Yowigstown, O h i o . . . . , , . . . . .
60
61
6?
6ft
64
6ft
66
Albany, N . Y
Springfield, Mass
I*ynn7 M a s s . . . . . . . . . . . . . . . . . . . . . . .
Des Moines, Iowa.. . . . . . . . . . . . . . .
Xjftwrence, Mass
$64,948
76,570
44,944
95,216
232,156
$62,263
74,458
44,944
95,216
232,156
$2,685
^ 112
52,888
11,579
2,787
55 283
5,167
52,606
282
S3
53,768
4,324
I
$5,112
2^694
843
$12,644
600
4,153
3,274
2,503
$1,100
600
4,153
$U,M4
j
$3,274
2,503
2,917
472
472
3,656
1,615
120
1,000
1,666
120
$2,199
4,907
11,021
10,226
$3,000
2,205
G R O U P I V . — C I T I E S H A V I N G A P O P U L A T I O N O F 50,000 TO 100,000 I N 1917.
67
68
69
70
71
Yonkers.N.Y
Schenectady, N. Y . . . .
Kansas City, Kans....
Oklahoma City, Okla.
Wilmington, Del
$59,471
42,843,
28,983
46,307
37,000
$59,471
42,843
28,983
43,362
37,000
72
73
74
75
76
Duluth, Minn
,
Akron, Ohio
Norfolk, Va
,
Elizabeth,N.J.....
Utica,N.Y
,
Somerville, Mass..,
Waterbury, Conn.,
St. Joseph, Mo....,
Manchester, N. H.
Troy, N.Y.
84,219
42,880
63,881
274,207
38,307
81,541
42,880
63,881
274,207
38,307
2,678
8,725
54,899
44,928
5,243
41,857
5,894
53,725
39,145
5,243
41,857
2,831
Hoboken, N . J . . . .
WIIkes-Barre, Pa..
Fort Wayne, Ind..
Jacksonville, Fla..
E vansville, I n d . . .
272,625
51,956
113,606
250,420
142,471
272,625
49,082
84,315
77
78
79
80
81
82
83
84
85
90,289
87 Erie, Fa
East St. Louis, HI..
Passaic, N . J
90 Harrisburg, Pa
91
« Peoria, ni?.
57,444
51,344
203,845
48,433
92
93
94
95
96
Wichita, Kans
Bayonne,N.J
South Bend, Ind...
Savannah, Ga
Johnstown, Pa
14,273
314,662
109,891
220,295
39,519
97
98
99
100
101
Brockton, Mass....
Sacramento, Cal....
El Paso, Tex.
Terre Haute, Ind...
Holyoke, Mass
4,649
317,797
97,306
116,021
8,664
102
103
104
105
106
Portland, Me
Allentown, P a . . .
Springfield, 111...
Canton, Ohio....
Charleston, S.C..
179,694
39,354
27,231
27,338
45,564
179,019
34,605
27,231
107*
103
109
110
111
Chattanooga, Tenn..
Pawtucket. K. I . . . .
Berkeley, Cal
Altoona, Pa
Mobile, Ala
137,680
11,547
290,940
45,398
118,195
14,891
11,547
101,233
43,921
112
113
114
115
116
Atlantic City, N.J.
Sioux City. Iowa...
Little Rock, Ark...
Covington, Ky
Saginaw, Mich
274,933
28,890
56,318
81,693
124,309
274,933
26 974
52,074
81,693
121,717
112,044
94,102
81,660
7,141
$174
1,233
250,420
52,182
50
116
16,865
52,515
166
41
16,550
4,762
288
5,000
776
4,762
30
11,943
75
315
3,465
166
292
88,350
1,993
1,990
2,097
2,408
6,219
49,050
10,118
776
2,255
2,164
7,664
977
$5,000
76
"4,"935
185
261
"i,"666
3,067
2,807
1636
1,6
26,617
3,500
900
84,850
1,993
1,090
1,127
6,887
8,001
6,036
6,036
35,963
220,295
9,057
700
26,617
2,515
$3,414
2,241
$5,315
185
1,261
2,874
125
125
6,245
341
59,111
50
1,000
542
542
2,238
1,122
6,245
*58,'iii'
1,556
4,649
205,753
3,204
34,361
1,523
3,106
3,274
791
1,813
791
1,813
11,417
31
31
$14,500
103,289
"8,"384
11,417
675
1,643
45,564
5,785
5,7S5
5,725
300
10
1,351
4,056
481
5,415
374
189,328
2,278
1,477
"ii8,"i95
117
118
119
120
Flint, Mich
Rockford.ni
Tampa, Fla
Pueblo, Colo
65,213
25,121
240,847
46,976
121
122
123
124
New Britain. Conn..
San Diego, Cal.
Binehamton,N.Y.
rk, Pa..
York,
36,261
282,982
24,353
38,309
35,529
118 656
24,353
37,118
125
126
127
128
Springfield, Ohio..
Maiden. Mass
Lancaster, Pa
Augusta, Ga
23,148
2,465
23,148
511
33,927
$1,174
5,783
37,963
63,514
25,121
174,202
$2,945
54,929
51,344
203 845
46,336
30,631
14,273
314,662
73,928
$197
1,238
5,315
30
21,050
16,293
T,iib
4,244
57
125
1,123
2,592
6,000
1,699
6,767
125
300
240,847
30,683
732
164,326
1,191
2,522
2,405
317
7,285
300
6,000
6,767
65
300
2,297
1,320
1,711
"i74,"202
60
1,028
1,077
2,834
1,085
317
7,285
56
56
1,054
1,645
984
57
125
143
3,724
570
*2,*254
FINANCIAL STATISTICS OF CITIES.
174
TABLE 8,—REVENUE RECEIPTS FROM SUBVENTIONS, GRANTS, DONATIONS, GIFTS, AND PENSION ASSESSMENTS:
1917—Continued.
[For a list of the cities arranged alphabetically by states, frith the number assigned to each, see page 19. For a text discussion of this table, see page 72.]
RECEIPTS FROM SUBVENTIONS AND GRANTS BY OTHER
CIVIL DIVISIONS.
Subventionsforeduca
tion.
CITY.
RECEIPTS FROM DONATIONS AND GIFTS BY PRIVATE
PERSONS AND CORPORATIONS.
Other subventions
and grants.
For expenses.
Total.
Total.
By
county*
stafc
ate.
Other
than
pensions.
By
county.
For '
principal
For
public
outlays. oftrust
Pensions,
funds.
Receipts
from
pension
ments.
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917.
129
130
131
132
Kalamazoo, Mich..
Davenport, Iowa..
Topoka. Kans
Salem, Mass.
$77,011
21,018
13,586
1,257
133
134
135
136
Haverhill, Mass..
Pasadena. Cal....
BayCity,Mich..
McKoosport, Pa..
2,217
203,961
108,032
32,074
137
138
139
140
Huntington, W. Va.
Racine, Wis.
Lincoln, Nebr.
Chelsea Mass
141
142
143
144
145
Superior, Wis
Macon, Ga
Muskogee, Okla...
Woonsocket,R.I.
Newton, Mass...*.,
39,141
205,149
25,933
10,719
146
147
148
149
150
Montgomery, A l a . . . .
Butte. Mont
Wheeling, W . V a . . . .
Roanoke, Va
West Hoboken, N. J.
30,957
112,490
12,618
21,441
151,553
30,957
34,610
12,648
21,441
151,553
151
152
153
154
155
East Orange, N. J....
Lansing, Mich
Galveston, Tex
Fitchburg, Mass
Chester, Pa
166,174
62,086
201,314
1,811
32,447
166,174
59,983
62,679
135
31,505
156
157
158
159
160
Perth Amboy, N. J..
New Castle, Pa
Lexington. Ky.
Springfield, Mo
Iton, Ohio
91,211
91,211
26,627
55,093
21,430
17,726
161
162
163
161
Charlotte, N . C . .
Decatur, 111
Dubuque, Iowa..
Portsmouth, Va.
Everett, Mass....
64,556
21,869
13,401
20,636
2,916
166
167
168
169
170
San Jose. C a t . . . .
Pittsfield, Mass..
Khoxville, Tenn.
Quincy, Mass
EImira,N.Y
167,024
2,014
72,494
6,593
22,438
107,336
171
172
173
174
175
JoUet.HL
;...
New Rochelle, N. Y . .
Auburn, N. Y .
Cedar Rapids, Iowa...
Niagara Falls, N . Y . . .
15,331
20,118
17,320
19,349
18,766
15,331
20,118
17,320
18,734
18,766
176
177
178
179
180
Mount Vernon, N. Y.,
Amsterdam, N. Y
Lorain, Ohio
Quincy, IIL
Jamestown, N. Y
43,583
13,324
13,749
21,563
21,512
43,583
13,324
13,749
21,563
21,512
181
182
183
184
185
Taunton, Mass
Oshkosh, Wis
Waterloo. Iowa
Fresno, Cal
Everett, Wash
3,030
32,847
16,512
219,387
126,152
32,847
14,835
86,208
65,327
186
187
188
189
190
Lima, Ohio
Jackson, Mich
Stockton, Cal
Shreveport, La
Austin, Tex
16,604
65,635
121,578
27,764
53,897
16,604
63,648
58,663
27,764
48,169
24,374
61,400
15,053
26,013
514
15,485
15,053
24,451
52,438
191 Columbia, S. C.
192 Boise, Idaho
193 Aurora, IU
194 I Willfemsport, Pa
195 1 Waco, Tex
14,035
83,966
15,352
$75,084
20,259
13,586
$1,927
$759
1,055
74,642
102,677
30,979
14,085
47,616
202
$9,845
532
1,102
$1,102
6,360
2,045
2,045
25
**"*25
2,217
129,319
5,355
1,095
$9,845
532
610
$1,069
1,611
$5,750
36,350
805
1,000
$2,300
1,000
329
56,927
30,309
17,726
52,958
39,141
18,326
10,719
16,485
847
120
205,149
7,607
3,078
*77*880
12,670
4,198
22,438
"i,"074
5,000
1,734
1,384
350
74
74
2,103
1,628
1,676
1,092
1,200
5,000
4,373
5
2,025
2,025
1,780
""280'
913
1,266
140,007
1,500
942
1,730
404
"i,*6ii
1,834
8,879
300
1,265
300
1,265
39
1,183
1,042
39
1,000
987
2,547
57,556
21,869
13,401
20,636
1,412
$847
120
7,000
183
55
""687
874
1,504
59,688
2 044
59,824
2,395
50
100
1,494
1,056
100
1,494
135
962
615
135
962
* "426
875
""226"
875
279
132
5
390
1,645
1,730
1,300
"l,"677
133,179
60,825
1,987
62,915
23,860
45,915
1,545
"■'ioo'
"ioo*
"so
4,395
567
......
100
300
333
1,562
279
30,000
249
60
1,890
60
317
30
*"5,"728
650
1,531
1,256
590
1,032
#
100
485
30,000
124
1,665
60
""25"
501
446
1,007
225
1,678
30
300
1,878
GENERAL TABLES.
175
TABLE 8 . — R E V E N U E RECEIPTS PROM SUBVENTIONS, GRANTS, DONATIONS, GIFTS, AND PENSION ASSESSMENTS:
1917—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 72.]
RECEIPTS FROM SUBVENTIONS AND OBANTS BY OTHER
CIVIL DIVISIONS.
1
Subventions for educa
tion.
CITY.
Other subventions
and grants.
state.
county.
state.
1 Receipts
from
pension
For
assess
principal
j
For
public
ments.
outlays. of trust
Pensions.
funds.
For expenses.
Total.
Total.
5
RECEIPTS FROM DONATIONS AND GIFTS B Y PRIVATE
PERSONS AND CORPORATIONS.
By
*
county.
Other
than
pensions.
J
GROUP V.-CITIBS HAVING A POPULATION OF 30,000 TO 60,000 IN 1917-Continued.
196 Joplin, M o . . . . . . . . . . . . . . . . . . . . . . . .
197
198 LyncnDurg, V a . . . . . . . . . . . . . . . • • • •
199
200 Colorado Springs, C o l o . . . . . . . . . . . .
201 RiraVlifMslIaSS
90? i>anvflle, Tfll
203
204
705 La Crosse, wis
128,039
129,375
15,8\7
115,256
96,579
2,281
25,810 1
33,637
33,808
32,435
120,881
129,375
15,847
58,960
13,579
25,810
33,637
33,808
32,435
7,147
56,046 1
43,000
98,750
20,084
7,147
49,625
211 Stamford, Conn*.. „ . . . . . . . . . .
212
213 Madison, Wis
?14 W^HhftPJ, Mftss.... t
215
15,567
11,575
56,948
1980
26,502
15,370
11,575
34,516
575
23,507
?1fi Charleston, W. Va
217
218 Newport, ±t. I .
219
10,796
15,789
7,225
44,074
10,796
15,789
7,225
209
207
208
?09
210
CflT"n»ii Bluffs, I o w a . . . . . . . . . . .
Tulsa, Okla...'..
.••...••.....
Winswn-Salem, N. C . .
••• .
Norrisiown, P a . . . . . . . . . . . . . • • . . . .
••••.........
68,070
19,476
$7,158
$1,160
234
75
2,000
56,296
83,000
104,425
iff
22,432
1,405
2,000
44,074
$835
830
75
460
637
$1,000
1,000 I
2,281
6,421
43,000
30,680
$2,000
$1,160
234
:::*."::;:
464
5 $104,420
920
147
100,000
180
5608
724
197
512
658
27
558
512
100
27
1,324
8,m
J,Si
i,324
1,100
100,000
488
544
i,318
523
594
995
649
1,396
iso
1
1 ~~"~
FINANCIAL STATISTICS OF CITIES.
176
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
I.—GENERAL GOVEENUENT.
Executive branch.
Total.
Total*
Grand total.
Group I...,
Group II...
Group III..
Group IV..
Group V . . .
Legislative
branch.
Chief ,
executive.! Financial.
Other
Law
offices and general
accounts. executive.
Judicial
branch.
General
Elections. [government]
buildings.
$26,580,328
$4,798,275
$66,216
$26,856
$685,418
$68,848
$235,001
$3,432,768
$109,894
$173,274
13,531,503
4,729,964
4,184,676
3,106,248
2,027,937
2,782,068
1,224,571
444,232
178,836
168,568
46,453
16,210
812
2,111
15,278
10,085
859
268
302,099
170,686
109,893
60,390
42,350
53,046
1,539
6,253
2,260
5750
64,818
68,033
37,690
26,009
38,451
2,251,805
847,657
239,557
47,621
46,128
12,664
75,220
15 124
5,379
1,507
35,905
35 141
34,044
34,798
33,386
$381,887
613,969
394,841
252,640
63,072
103,730
56,199
36,692
209,538
139,237
$1,926
19,024
5,829
1,324
$49
31,609
4,703
1,000
869
$29,508
139,906
67,469
97,233
129,504
$24
2,742
61
672
6,396
6,183
66,183
53,636
91,899
93,560
78,759
GROUP L—CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1917.
1
23
4 St* Louis, Mo
5
ft
7 Detroit, Mich
R
o Pittsburgh, Pa
10
$1,675,160
2,899,196
1,711,374 i
686,668
1,103,855
.1,506,776
1 826 417
769,266 1
696 708
656,083
$509,930
679,428
507,330
281,681
114,883
141,355
89,242
50,021
221,886
186,312
$37,397
6,268
158
30
$15,186
30
62
3,600
$55,111
52 020
57,268
28,328
39,873
21,182
7,745
5,613
7208
27,751
$2,189
232
42,684
295
882
3,749
215
2,800
$7,210
2,080
11,076
2
7,883
3,367
21,391
671
494
10,644
75
258
1,760
2,016
1949
875
184
3,621
1,383
11,060
1,958
2,421
647 1
2,259
&ROUP II.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
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
Jersey City, N . J . . .
Kansas City, M o . . .
$844,282
457,568
385,733
551,204
460,062
326,136
339,871
325,770
430,387
219.046
389)925
$47,040
184,272
89,489
121,060
165,649
90,832
73,024
60,780
124,838
103,800
173,787
$4,046
3,148
7,020
1,864
$8,214
20
112
1,871
$17,201
3,127
3,723
12,686
17,594
11,903
6,383
13
18,101
8,155
71,800
$90
70,553
162
135
1,152
2,842
10,385
2,359
5,818
17,224
"i,*io8
323
715
6,223
214
6,004
GBOUP HI.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
Portland, Oreg....,
Indianapolis, Ind..
Denver. Colo
Rochester, N . Y . . . .
Providence, R. I . . .
$67,589
107,702
277,550
82,190
196,669
$3,368
7,244
126,107
18,178
26,354
St. Paul. Minn....
Louisville, K y . . . .
Columbus, Ohio..
Oakland, Cal
Toledo, Ohio
114,738
98,464
193,374
77,249
107,248
5,131
7,357
13,016
14*776
5,811
Atlanta, Ga
Birmingham, Ala.
Omaha, Nebr
Worcester, Mass...
Richmond, V a . . . .
71,183
160,396
93,476
270,402
17,400
50
9,823
1,740
11 156
398
37
33
39
40
41
Syracuse, N . Y . . . . .
Spokane, Wash....
New Haven, Conn.
Memphis, Tenn....
Scranton, Pa
48,017
152,304
126,327
106,185
41,029
29,136
1,240
4,017
2,131
3,345
42
43
44
45
46
Paterson,N. J
Grand Rapids, Mich.
Fall River. Mass
Dayton, Ohio
Dallas, Tex
82,197
124,502
78,029
116,989
61,198
8,342
21,750
4,258
8,674
1,720
165
15,761
2,647
43
197
47 San Antonio, Tex
48 Bridgeport, Conn
49 New Bedford, Mass...
50 Salt Lake City, Utah.
51 Nashville, Tenn
18,734
41,497
116,177
52,225
53,864
1,950
1,012
4,512
9,796
400
1,884
52
53
54
55
56
Cambridge, Mass..
Lowell, Mass
Tacoma, Wash....
Houston, Tex
Trenton, N . J
107,456
68,860
44,772
67,729
56,088
7,159
7,066
5,061
14,600
9,142
57
58
59
60
61
Hartford, Conn.....
Reading, Pa
,
Young3town, Ohio..
Fort Worth, Tex....
Camden, N.J
133,164
10,412
39,150
40,646
38,643
3,461
834
6,242
183
7,561
62
63
64
65
66
Albany, N . Y
Springfield, Mass....
Lynn, Mass
Dos Moines, Iowa...
Lawrence, Mass
14,299
175,796
130,071
48,341
64,345
2,036
7,950
13,984
6,661
495
$191
$2,159
3,925
51
5,437
7,749
100
7,034
154
60
80
16
10
823
414
1,381
8
450
20,755
2
10
1,477
2,863
143
*"2,'i38
361
4,538
3,274
441
5,198
3,088
107
$35
1,061
211
$32
$450
3,319
2,565
418
1,366
123,144
11,252
16,734
230
1,810
84
225
899
745
3,033
44
12,660
1,145
5,031
25
12,478
10
$536
10
275
144
28
77
40
15
379
8,274
226
124
580
240
327
370
2
7,691
25
3,637
556
955
1,591
224
7,512
4,721
8,626
1,246
1,501
148
426
32
40
131
25
1,440
1
83
""786'
400
1,045
43
256
69
16
248
163
20
8,407
929
2,374
544
'Ytm
1,467
842
1,515
1,198
2
403
109
2,950
3,100
8,161
34
5,762
346
209
24
3,046
609
156
143
*6,"955
#
6,"445
1,150
6,317
7*498
31
'i'ios
150
1,279
2,486
544
135
"3*094
"'490'
"i,*358
94
188
4,000
5
2
GENERAL TABLES.
177
BY PRINCIPAL DIVISIONS OF THE GENERAL DEPARTMENTAL SERVICE: 1917.
assigned to each, see page 19. For a text discussion of this table, see page 76*1
H.—PROTECTION TO PERSON AND PBOPERTT.
Inspection service.
Gen
Militia Register of
eral
Police de
Fire de
and
deeds and
super* partment. partment.
armories. mortgages.
vision.
Total.
34,237,892
$28
2,630,023
735,991
458,495
198,125
215,258
85,014
82,140
104,805
53,889
72,380
Total.
Buildings. Plumbing.
Weights
and
measures.
Electric
wiring.
Boiler
Inspection.
Allother.
3191,774
113,828
31,906,200
31,490,121
1299,213
3126,664
3113,881
3473,622
3173,492
1303,249
42,863
22,639
45,268
26,886
54,118
"315
6,030
2,946
3,760
777
1,343,301
472,849
80,202
7,072
2,776
1,001,635
130,843
189,481
93,856
74,306
206,930
41,558
28,781
4,131
17,813
16,777
26 450
34,757
25,961
22,719
63,522
13003
18,006
11,488
7,862
346,181
21,174
49,768
33,087
23 412
147,570
6,060
14,253
5193
416
220,655
22,598
43,916
13996
2,084
$40,434
$207,575
14,455
8,209
30,109
37,722
26,031
42,610
$23,950
7l|456
16,046
24,702
$1,618
148,443
55,165
GROUP I^CITIES HAVING A POPULATION OF 600,000 AND OVER IN 1917.
•
1
3363,885
1,018,801
381,935
157,955
116,882
112,024
228,041
7,750
114*964 1
127,786
32,093
11,149
5,295
1,169
14,887
3,286
34,365
12,517
253
$16,071
431
3,775
1,097
5,424
3,390
$315
7,598
4,301
776
$293,713
375,246
-266,884
64,592
49,387
71,477
63,052
$25,568
576,006
71,211
89,327
47,184
31,493
124,924
152 j
27,159
8,611
52,880
106,070
3108,098
3,284
1,150
373
68,022
$16,777
259
114
27
24
26,003
2,134
10,657
759
1
a3
4
5
6
7
8
9
10
103
5,089
3,376
38
370
6,453
GROUP II.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
$789
1,234
4,610
931
2,869
58,256
168
3,766
5,450
490
3,577
$36,785
95,340
73,642
54,831
51,718
140,135
52,441
49,550
68,774
30,692
82,083
$5,900
4,883
1,870
277
2,830
2,350
537
635
925
1,709
723
$378
710
1,936
75
2,931
$24,464
68,508
25,063!
31,219
40,528
60,878
38,208
41,881
54,899
28,493
58,708
$1,604
16,887
39,405
20,384
5,318
18,271
5,884
121
5,240
17,729
$37,466
200
3,744
$21
1,574.
2,696
4,330
121
240
$9,327
15,"575"
1,548
$16,887
835
11
12
13
14
15
16
17
18
19
?0
21
$264
1,104
10;836
1,554
3,452
4,021
148
31,340
4,720
8,840
$7,282
$1,645
GROUP III.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
$1,393
2,041
65,385
6,761
47,025
4,343
1,531
2,641
1,166
19,658
765
46,153
30,873
12,577
2,385
$1,967
237
4,169
10,270
$1,950
2,024
1,599
1,159
886
118
870
13
804
4,446
7,941
631
544
2,658
357
2,272
1,036
97
2,640
1,155
466
1,488
2,175
336
724
258
510
1,416
7,750
64
1,375
436
123
1,800
930
136
1,463
647
306
977
......--
5,210
8,605
14,378
27,797
1,044
2,134
9,821
1,796
6,008
3,285 |
149
285
362
265
543
174
430
1,374
1,605
5,337
5,701
2,953
220
80
52
808
516
288
42
1,322
122
212
52,687
60
7,806
5,598
5,001
40,403
50
51
666
108
1,148
2,917
3,479
5,069
589
5,600
1,604
2,567
2,052
263
3,467
1,283
311
172
65
203
1,267
13,261
1,806
5,566
6,044
40944°—18
242
12
9,436
$32,236
23,i§4 |
11,806
6,528
2
6i
40
21
18
6,293
100
18 1
16,764
22
23
24
25
26
$6
$6
$182
16
1,557
2,382
12,812
$4,82i
37
39,592
26,070
1,690
31
7,746
330
7,091
184
24,052
431
7,699
1,014
$3,816
$1,696
37
5,118
6,637
1,007
1,690
27
28
29
30
31
10,37i
32
7,429
3,25i
3,737
146
705
5,555!
75
431
32
33
34
35
36
34,4U
214
i3,ii8
1
i2,706
802
4,339
178
1,325
677
4,417
3,697
88
4,339
714
i,ioi
3,874
4,714
670
21
152
1,250
is
- -«--
1
866
1,483
3,297
1,866
2,138
1
130
10
7,734:
4 192
3,554
10,336
586
1,924
7
832
42
43
44
45
46
178
V
i,ioi
3,066
i,453
306
2
186
i,420
1,819
2,138
10
3,224
2,446
80
37
88
39
2,609 40
41
647
866
1,072
411
47
925
3,874
723
62
53
54
55
56
424
1
130
57
I 58
59
60
61
4,510
1,746
3,168
1,484
832
47
48
49
50
51
254
7
62
63
64
65
66
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
IL—iPROTECTION TO PERSON AND PROPERTY—
m.—CONSERVATION OF HEALTH.
continued.
Other protection to person and property.
Health
depart
ment
adminis
tration.
CITY.
Total.
Pounds.
s
Grand total..
Group I . . .
Group n . .
Group H I .
Group IV..
Group V...
$237,713
156,885
21,490
35,793
12634
10,901
$45,756
B S ^ S S S
7,682
3,229
21,760
6,291
6,794
Examin
ing
plumbers
and
engineers.
Total.
All other.
Vital
statistics.
Prevention
and treat
ment of
commu
nicable
diseases.
Food
Conserva
tion of
regulation
child
and
life.
inspection.
$27,955
$164,002
$1,243,648
$25,412
$80,556
$1,033,209
$24,892
$79,579
20,090
'542
3,352
2,394
1,577
129,123
17,719
10,681
3949
2,530
545,023
180 880
297,037
83,669
137,039
7,680
2,718
5,950
2,641
6,423
48,128
25,917
4,636
'346
1,529
470,891
131,411
4,2TC
19,114
1053
4
449
14,052
1,720
38,359
11,110
14,338
69,568
114,300
GROUP I.-CITIES HAVING A POPULATION OP 500,000 AND OVER IN 1917.
New York, N.Y..
Chicago. Ill
Philadelphia, Pa..
St. Louis, Mo
Boston, Mass
Cleveland, Ohio..
Detroit, Mich
Baltimore, Md....
Pittsburgh, P a . . .
Los Angeles, Cal..
$1,204
2,102
2,378
5,700
1,768
2,378
3,932
18,107
12,076
385
2,223
17,722
9,853
$17,890
2,200
$130,304
8,512
6 547
1726
100*799
130,554
114,168
37,261
8,133
7,019
$26,125
36,875
30,468
1,770
$26,125
55969
34 770
1770
$732
1,569
5023
305
51
$36,693
5,847
225
1,386
869
1,001
1,291
$85,030
1,096
1,524
1,196
99,413
129,263
113,167
35,919
4,283
$7,849
$422
3,850
6,203
816
GROUP H.—CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
11
1?
13
14
15
16
17
18
19
20
21
Buffalo, N. Y
San Francisco, C a l . . . . . . . . . . . .
Milwaukee, w i s
Newark. N. J
$380
$3,650
3,828
1984
84
173
380
7,569
216
2,260
i73
380
472
216
1,204
1,346
404
$542
$92,940
7,448
11,009
4 757
8 274
28; 403
306
538
22,113
3,748
1,344
$3,270
3 828
1442
84
7,097
1,056
942
$161
291
1,832
18
23
306
61
26
$1,318
• 1 177
4,575
686
4,776
10,345
$91,387
5980
6,434
2,239
3,217
165
348
2,527
248
21,520
384
2
$74
$263
18,035
184
821
125
ib7\
1,316
GROUP HI.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
22
23
24
25 Rochester, N . Y
26 Providence, R. I
27
28
29
30
31
32
33
34
35
36
$1,205
58
8,171
210
5,609
$1,205
58
613
147
51
5
566
1,030
778
1,030
74
3,099
37
38
39
40
41
674
504
595
271
595
271
153
1,208
47
48
49
50
51
905
48
162
1,369
615
52
53
54
55 Houston, Tex
56
666
2,905
87
Hartford, Conn
Reading, Pa
Youngstown, Ohio
Fort Worth, Tex
Camden, N. J . . . . . . . . . . . . . . . . .
62
63
64
65
66
Albany, N. Y.
Springfield, Mass
Lynn, Mass
Des Moines, Iowa
Lawrence, Mass
2,625
674
504
65
23
70
1,999
103
42
43
44
45
46
57
58
59
60
61
4,341
23
70
385
21
$627
$1,967
210
2,182
372 1
9,233
$5,59i
1,268
96
212
474
1
314
6,727
8 460 1
8,299
24
74
65
270
82
iS
1,078
946
340
631
1,344
109
34,910
37,830
15,849
2)408
127,
130:
905
48
4,472 1
3 867
14 637
748
136 j
162
1,369
333
282
10,860
240
32
157
2,284
»..»■•.»..«••
588"
89
30
92i"
254
1,098
si
582"
89
30
92i* ............
254
i,"098"
74
29
172
435
282
1
630
12,858
15 253
1 705
21,740
$161
$74
127
1,091
2,055
298
8,097
178
155
210
1,831
$16
$6,095
455
9,406
370
314
946
39
150
45
75
481
226
29
530
59
40
150
33,465
37,830
15,750
114
3
m
466
98
424
85
136
109
90
16
464
io
ijoii"
405
34
230
136
S,727
14
31
8,446
8,258
24
io
26,243
1 462
873
84
25,083
666
2 055
87
560
8,081
885
9,776
282
$392
261
109
26,137
1,462
657
83
24,993
10,380
240
22
4,350
886
2,144
4,371
2>1
3
676
14,637
168
633*
93
45 ""
495
106
i07
1
»i
132
12,824
15,023
21,604
1,705
GENERAL TABLES.
179
BY PRINCIPAL DIVISIONS OF THE GENERAL DEPARTMENTAL SERVICE: 1917—Continued,
assigned to each, see page 19. • For a text discussion of this table, see page 76.]
V.—nlGUWAYS.
Total*
| $2,971,729
1,746,406 1I
211,071
618,132
265,413
230,707
Sewers
and
sewage
disposal.
Refuse
collection.
Refuse
disposal.
Public
conven
Other
ience sanitation.
stations.
TotaT
$1,317,162
$462,435
$1,002,591
$22,817
$166,724
$3,838,427
872.856
42,044
114,947
131 025
156,290
177,961
44,160
100,004
88,991
51,319
594,340
84,871
265,349
37,890
20,141
2,706
2,874
14,144
2,831
262
98,643
37,122
23,688
4,676
2,695
1,577,407
1,058,383
606,018
410,444
186 175
Other
care of
streets,
roads,
and
alleys.
Street
lighting.
$15,955
$53,849
$73,574
$31,528
$3,092,021
907
3,327
8 264
3 457
1,371
46,175
1,168
1 678
3,457
12,683
11,727
27,957
13,763
7,444
13,866
1,451,520
794 738
419,119
319,710
106 934
General Roadways Preven
admin of streets, tion of
istra roads, and street
tion.
dust.
alleys.
$49
$571,451
49
97,967
204,836
137,450
66671
64,527
Repair and
Water construction
ways.
for com
pensation.
G
16,948
358
356
GROUP I.—CITIES HAVING A POPULAT [ON OP 500,000 AND OVER IN 1917.
$70,999
415,109
7,036
7,242
71,834
338,079
576,875
233,385
276
25,571
$8,855
57,217
$62,144
4i7
4,909
61,149
9,401
7,308
8,664
10,196
23,650
569,667
202,954
$308,617
874
$1,042
489
284,849
24,396
$17,135
205,217
267,117
101,986
29,650
280,560
160,379
351,007
70,279
94,077
$49,275
7,036
20,179
1,175
ft, 777
276
$14,257
4 800
9,911
2,507
24,442
2,443
11,841
17,039
7,277
3,450
$871
$2,007
22
500
2,531
5,784
1,845
492
2
$5
2,495
11,366
$200,412
257,184
99,479
2,177
269,838
148,538
320,757
62,510
90,625
1
7
3
4
5
ft
7
8
9
10
$337,323 !
84,683
5,916
134,978
26 084
15,035
70,298
13,984
38,195
4,299
63,943
11
1?
13
14
15
16
17
18
19
?o
21
GROUP n.—CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
$99,414
17,500
15,676 J
12,458
25,703
13,616
2,197
17,242
5,420
13
1,832
$4,060
$29,094
3,164
30
16,023
4,224
1,472
1,567
1,523
1 6,827
652
10,801
487
88
4,933
13
1,246
$66,260
17,500
13
792
$1,236
93
1,645
$8,275
9,720
7,228
5,266
6,353
280' !
306
$51,459
864
7,999
677
13,728
1,210
5,076
1 192
117,007
4,133
1,491
$437,066
85,547
14,220
136,668
42,690
20,233
77,131
15,855
155,202
8 432
65,434
$53
$46,143
273
32
581
$2,088
913
2,878
3,993
1,757
66
GROUP IH.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917,
$621
991
138
27,962
19,873
$138
6
45
5,993
12,680
$264
265
65
16,531
764
97,739
12 429
1,218
8,093
344
2,971
81
420
4,792
8
1,200
1,864
7,769
5,601
14,190
6,482
3,477
79,494
18,056
687
1,402
15
1,849
857
2,782
11,669
1,990
2,819
2,521
1,344
187
891
58
609
1,404
12,603
1>221
34,350
4,386
2,927
2,234
1,306
1,126
12,221
880
1,306
'17,570
6,011
369
27,817
340
6,369
372
146!
6,283
3,862
5,127
39,537
12,364
700
4,400
409
778
255
12,221
880
320
773
285
10,418
82
6
629
284
508
12,248
10
25
89
$21,969
4,721
89,555
12,429
234
2,063
187
5,232
4,492
79,307
16,013
161
40
31,273
1,806
428
1,705
i,i46
348
78
1,118
93
125
257
180
760
546
16,350
4,881
84
17,399
258
900
3
140
2,071
210
3,652
39,i33
1,286
55 !
2,220 j
143
11,078
645
2,180
357
5,584
3
4,212
261
i
1
$47
2
1,215
255
388
1,109
6,069
10,121
11,645
26,068
31,625
166
590
2,294
7,747
31,055
166
2,327
29,202
3,259
40,018
11,046
2,327
917
468
3,691
960
6,665
7,270 !
6,913 |
30,217
23,425!
215
188
3,362
1,001
3,942
3,457
182
21,108
10,598
11,447
4,305
1,936
989
1,303
4,364
5,127
19,629
1,093
41,390
13 558
19,373
M>
1,680
$5,792
1,214
2,351
1,176
1,371
$25,976
54,459
11,036
1326
21,178 j
$219
3,119
5,238
785
155
$720
28
14,032
1,810
863
4,159
8,811
3,892
6 288
3,202
11,666
433
991
2,213
6,000
530
547
2,112
516
1,819
38239
6,678
15758
992
19,902
1,138
2,183
158
$16,948
$4
112
$150
114
$3,236
50,824
8,670
1,322
18,259
?3
24
25
2ft
18,097
652
41,002
12,447
13,304
?7
28
?9
30
31
57
4,034
142
473
9,474
5,317
18,179
32
33
34
35
36
10
5,031
28,285
2781
31,296
10,086
37
38
39
40
41
6,138
6,654
3,065
23,722
13,107
42
43
44
45
46
3,457
182
7,076
8,788
9,964
47
48
49
50
51
270
186
97
221
166
91
428
90
498
230
5,494
5,878
620
109
128
295
n
n,m
312
395
171
1,634
300
851
65
42
37 52
1,808 53
556 I 54
55
1,756 56
2,345 57
3,362 58
4,107 59
790 60
11,149 61
1,819
17,486
5,475
13,533
834
62
ti3
64
66
FINANCIAL STATISTICS OF CITIES.
180
TABLE 9.—REVENUE RECEIPTS FROM EARNINGS OF GENERAL DEPARTMENTS,
[For a list of the cities arranged alphabetically by states, with the number
VI.—CHABITHS, HOSPITALS, A N D COEEECTION8.
Total.
Grand total.
Group I . . . .
Group n . . .
Group III..
Group IV..
Group V . . .
Outdoor
poor
relief.
Poor in
institu
tions.
Corrections.
Hospitals.
Charities.
General
super
vision.
Care of
Other
children. charities.
General
hospitals.
Tns&Tift fa
institu
tions.
Institu
tions for
adults.
Institu
tions for
minors.
Proba
tion
boards
and
officers.
91,343,175
$7,780
3477,237
$479,998
$102,369
$10,903
$1,033,257
$501,641
$1,600,105
$31,325
$8,560
2,358,693
583,460
576,541
381,551
442,930
7,747
208,017
344
146,054
51,006
71,816
258,706
54,068
103,110
39,712
24,402
65,085
19,410
402
10,271
7,201
2,971
3,871
3,821
240
360,651
29,911
151,013
213,748
277,934
294,901
204,123
668
18
1,931
1,139,961
256,359
168,801
66,555
19,256
9,397
2,672
1,398
5,977
1,185
GROUP I.-CITIES HAVING A POPULATION OP 500,000 AND OVER IN 1917.
$331,526
270,190
320,487
82,149
409,451
269,160
362,657
24,204
197,653
91,216
New York, N . Y . .
Chicago. IU
Philadelphia, Fa..
St. Louis, Mo
Boston, Mass
Cleveland, Ohio...
Detroit, Mich
Baltimore, M d . . . .
Pittsburgh, P a . . . .
Los Angeles, Cal..
$7,621
$8,658
166
190,393
120
8,900
$92,365
985
13,311
621
15,466
77,642
1,669
715
32,307
$31,115
12,455
771
$16
442
1,103
1,968
138
5,416
13,222
1,410
$23,813
2,353
31,344
41
180,057
105,157
6,738
8
12,140
$226,516
36,334
480
17,583
12,272
1^716
$176,612
255*892
36,412
42,255
17,155
83,813
353,778
5,597
142,264
26,183
$2,386
7
858
4,406
2,068
217
163
5,394
3,757
$1,255
143
GROUP H.-CITIE8 HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
$94,701
11,590
108,469
43,225
141,802 I
1,830
72,138
31,828 !
10,870
46,682
20,325
11
12
13 Milwaukee, wis
14
15
16
17
18 Mirmeftpotts^ Minti_, „ „ „ „ „
19 Seattle/Wash
20
21
$70
113
.61
ioo
$33,241
1,331
1,625
2,751
4,504
130
4,198
4,966
21
1,301
$8,953
$244
2,140
421
458
7,835
24
41
3,165
$25
778
2,883
10,815
1,083
10,419
1,441
811
1,656
$15,164
3,940
129,938
10,672
44,392
17
$52,131
3,541
86,544
24,744
2,802
1,242
53,590
17,126
1,882
1,358
11,399
$37
5,940
$975
3,054
'
2,581
2,787
GROUP HI.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
22
23
24
75
26
$25,249
6,054
7,828
1,734
44,099]
27
28
29
30
31
14,012 I
6,322
17,185
3,000
31,782
Oakland, Cal...,»...
.....*
32
33
34
35
36
37
38 Spokane, Wash
39
40
41
..
4.4.*..
1
11,126
2,464
5,025
2,933
17,827
19,965
10,027
36
2,933
14,920
25
$6,054
3,077
$1,774
9,566
2,841
4,446
147
17,185
3,000
31,782
8,458
33,851
21,867
4,400
85,095
143
303
747
»•
2,022
4,989
733
2,174
19,965
6,332
3,695
6,375
16,359
$425
14,153
4,760
2,556
*
............ .....*...... -•----•--•- ""••--•"•
1,621
1,671
6
1,159
10,516
171
6,388
17,'478l
$402
4,744
13,358
3,287
110
20,645
32,197
$1,352
8,890
314
15,048
4,958
225
1,425
1*165
'956
, ....
$1,625
1,734
43,674
2,507
2,464
3,072
4,744
14,183
99
11,435
18,915
5,640
16,242
57
58
59
60
61
425
42,309
21,887
4,400
105,111
457
42
43
44
45
46
47
48
49
50 Salt Lake City, Utah
51 Nashville, Tenn
52
53
54
55
56
62
63 Springfield, Mass
64 Lynn, Mass...
65 Des Moines, Iowa
66
$25,249
99
100
162
8,604
S9Hn
............
5,478
7,638
...........
•••••
69
225
t.™:::::
i™:*.:::::
* 10,561
25,666
ii'ow"
6,955
1,4«9
3,519
•**•• V.7MV.Y.
2,469
4,405
4,"385"
*
468
:;::::::::::
110
660
2,126
7,808
956
...••••■••
"••••••"••"
....*•••.....
::;:::;::::: .............
.............
J
GENERAL TABLES.
181
B Y P R I N C I P A L D I V I S I O N S O F T H E G E N E R A L D E P A R T M E N T A L S E R V I C E : 1917—Continued,
assigned to eaeb, tee page 19. For a text discussion of this table, see page 76.]
VII.—EDUCATION.
Total.
Schools.
|
YIH.—BECREATION.
Total.
Libraries.
IX.—MISCELLANEOUS A N D GENERAL.
Quasi
Educa General
Parks productive
tional re recreation.
and trees* park en
creation*
terprises*
1
Inci
Gain
Mothers' Soldiers
and dental
and loss Unclas
pensions. relief
sified.
accounts.
burial. operating
accounts.
Total.
1
3
1 $3,455,728
$3,081,857
464,484
355 353
600,271
306 402
355,448
$373,871 J $1,708,413
109,685 i
78,635
104,940
34,711
45,900
941,378
265,161
303,145
93,070
105,659
$66,420
$369,820
$619,109
$653,064
$983,041
61,071
2,a64
1 125
1028
832
250,111
26,477
41,710
12,644
38,878
293,091
69,612
126,682
76,226
53,498
337,105
166,708
133,628
3172
12,451
376,336
36,560
275 865
154,027
140,253
$159,912
$345,091
$382,683
$46,044
$49,311
97,420
268,415
27,384
72,305
5171
9,408
6,944
6,391
1,309
23,371
8,029
3,557
2,785
112
42,840
17
$18,333
36,755
108,292
1,728
30)746
3,634
33,787
6,614
6
38,520
$750
7
4,676
11
268
1,125
$1,904
$904
$1,000
ii,572
'37
9,031
104
3,730
37
8,914
28
5,308
13,933
13,791
72,973
33,733
53,206
129,166
48,912
69,593
GROUP I.-CITIES HAVING A POPULATION OP 500,000 AND OVER IN 1917.
$41,605
104,061 |
31,647 |
24 860
95)795
88,806
22,957
24,784
74,840
64 814
$41,605
79,302
26,179
16 238
87)357
70,639
15 106
24,784
58 337
44,937
$190,693
161,116
76)307
27,330
44)597
141,479
238,311
32,111
8,671
30,763
$24,759
5,468
8,622
8,438
18,167
7)851
16,503
19,877
$3,978
753
55,857
40
195
248
$64,811
32,821
2
13,430
36,350
46,364
43,857
13,165
10,511
$131,904
63,851
30,448
11,035
18)347
3,574
16)311
18,946
8,671
10,004
1
$63,691
3,825
91,641
178,948
$19,083
36,762
112,968
1 739
119,964
4,759
33,787
8,743
$97,420
•
38,525
102
$1,530
3,037
5
1
2
3
4
5
6
7
8
o
10
1
GROUP IL-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
|
!
!
$20,306
12,868
63,356
163,361
35733
10,713
61,112
20,502
30,343
16,365
30,338
$10,384
7)305
56,746
154,969
7183
7)754
55,437
11,753
13305
15,051
16,463
$9,922 j
5,563
6,610
7,392
18,540
2,959
5,675
8)750
8,038
1,311
3,875
$16,030
$1,184
41,099
9,872 ! " 356
4,372 j
8,476
2x2
ll)348
1,418
129,475
612
22,907
9,314
10,850
$4,830
235
4
1,346
175
15,836
4,151
$16,030
3,138
515
4,137
8,473
7,978
1,343
8,322
6,048
9,314
5,415
11
$37,777
4)171
1,912
105,317
16,247
1,284
n
iii
13
14
16
16
17
18
19
30
?1
$25
32
23
34
25
26
$2,644
107
76
GROUP HI.—CITIES HAVING A POPULATION OP 100,000 TO 300,000 IN 1917.
$8,346
35,930
5,540
13,925
18,503
$8,346
22,259
1 867
12,027
« 18)502
$3,66i
3,673
1,898
$1,673
10,993
40,297
11,932
9,642
1,770
68,781
16,026 I
7,493 1
. 33,803
497
29,853
15,272
3,000
30)969
1,373
38,933
754
4,492
2,834
51,853
• 4,451
240
13,882 |
5,022
7,638
52,717
14,488
43,328
6,174
4,457 1
12)746
72,549
10 734
5,129
5,391
50181
12)847
4l)531
6)l74
3,347
2 536
1,641
l)797
7,772
625
1,846
6,116
105
3,919
10 981
69,714
8755
4,331
1,538
l)765 I
2 835 !
l)979
898
23,463
18,141
15,421 1
10,693
12,645
31,520
16)497
14 715
9)377
10)958
1,94$ 1
1,644
706
1,321 1
1,687
4,464
11,740 i
9,249 [
4,255 i
10,129
1,067
8 034
l)049
1,590 1l
797
14,743
3,470
6,225
20,101
8,038
5,948 1
11,787
3,397
3 706
8200
2665
9,332
5,041
19,611
6)743
4,969
9)503
1,184
490 1
1,295
979
2,284
2,568
2,281
23,148
669
1,254
33,374
4,543
9,513
7 864
5,515
23,374
4,543
9,513
7198
4,554
3i,70i
6,480
33)456
1,396
31,70i
5,380
21 232
1,331
"666"
961 !
1,100
l)224
175
|
4.49i
8429
5,934
399
237
12,867
152
4,631
6,583
$31
15
661
12
i27
$3,384
7,354
27
832
$1,642
7,609
30,594
11,890
2,601
244
979
2,493
4451
240
171
4,043
397
1,168
100
1,444
90S
+
3,010
625
1,846
2,406
105
362
6,511
5,034
299
237
4,481
153
45
5,583
$336
$336
$2,349
19,037
19,037
5,548
763
49,360
909
84
4,353
1,170
299 j
4,252
1,170
299
4,762
350
3,065
350
3,065
3,30i
38,666
1.3,467
2,834
1,918
3,678
isf
i,*990"
11,324
150"
3,418
3,470
i
1,344
!
26
1,324
2,281
706
669
1,157
17,056
471 j
0,123 !
9,475
1,059
1,994
5,093
4,777
471
1,285
4,382
1,660
3 032
481
1,472 1
7i:
2,037
6
1,660
995
475
1,472
71
2*3911
^^
57
n
$25,204
1,179
30
I3,ii4
364
18,555
13,781
364
333
6,030
8,562
32,385
1
37
38
39
40
41
17
1,387
42
4344
45
46
38
10
iii*
3i,*438" ""16*525" """14*789"
5,690
26,964 i
23 440
732
182
32
33
34
35
36
18,555
10
1,709
1,709
$12,796
37
28
39
30
31
84
1)209
17
1,387
14,592
38
6,963
$738
909
5,690
13,882
7,349
13,082
15,963
12S
732
95
11,220
!
76"
1,799
i
18,355
37 565 1
3,345
5J828
14,956
31,721
12,i73
7,2i8
4,889
87
47
48
49
50
51
52
53
54
55
56
76
1,799
57
58
59
60
61
54
16
66
62
63
64
65
66
FINANCIAL STATISTICS OF CITIES.
182
TABUS 0 . — R E V E N U E RECEIPTS FROM EARNINGS OF GENERAL DEPARTMENTS,
[For a list of the cities arranged alphabetically by states, with the number
I.—GENEBAL QOTXBNKXNV.
•
J
Executive branch.
a
I
cur,
Total.
Total.
1
[Legislative
branch*
Chief
executive. Financial.
Other
Law
offices and general
accounts. executive.
Judicial
branch.
General
Elections. government
buildings.
GROUP IV.-CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1917.
67
68
69
70
71
Yonkers,N.Y
Schenectady, N. Y . . . .
Kansas City, Kans....
Oklahoma City, Okla.
Wilmington, Del
18,477
27,411
98,504
63,454
33,681 J
72
73
74
75
76
Duluth, Minn...
Akron. Ohio
Norfolk, Va
Elizabeth, N. J..
Utlca,N.Y
36,487
51,623!
36,863
45,949
12,346 j
2,786
565
5,902
10,609
1,453
77
78
79
80
81
Somervillo, Mass..
Waterbury.Conn.
St. Joseph, Mo....
Manchester, N . H .
Troy,N.Y
90,640 j
18,204
13,406 1
32,915
22,251 j
82
83
81
85
86
Hoboken t N.J
Wilkes-Barre, Pa...
Fort Wayne, Ind...
Jacksonville, Fla.
EvansviUe,Ind.
31,291
4,286
27
5,316
2,052
3364
235
$77
20
158
1,308
397
235
3,253
1,230
91
223
8,105
1,151
363
3,818
1,308
6,956
119
293
2,907
1,218
1,149
23,427
40,621 j
16,178
58,323
12,186
6,800
23
441
436
87 Erie, Pa.
East St. Louis, HI..
Passaic, N.J
90 Harrisburg,Pa.....
91 Peoria, III
29,170
13,618
20,993
15,782
50,162
1,198
150
2,791
92
93
94
95
96
Wichita, S a n s . . . .
Bayonne, N. J . . . . ,
South Bend, Ind*.
Savannah, Ga.....
Johnstown, P a . . . .
15,771
7,418
13,433
19,422
17,562
2,113
3,443
1,372
5,802
9
97
98
99
100
101
Brockton, Mass...
Sacramento. Cal...
El Paso, Tex
Terre Haute, Ind..
Holyoke,Mass....
144,462
12,648
33,269
18,542
44,435
102
103
101
105
106
Portland, Me
Allentown t Pa...
Springfield, 111...
Canton, Ohio
Charleston, B.C..
107
108
109
110
111
857
5
663
1,247
122
168
4,520
6,358
*336
722
238
"894"
3,663
1,426
2,511
343
3,442
2,776
19
2,247
142
173
240
264
107
37,160
3; 546
16,418
12,402
9,155
2,220
5
133
1,197
41
2,151
11
Chattanooga, Tenn..,
Pawtucket, R. I
.
Berkeley, Cal
Altoona,Pa.
Mobile, Ala
■
39,437
32,327
21,570
17,962
21,267
5,541
5,757^,
8,220*
185 '
282
112
113
114
115
116
Atlantic City, N . J .
Sioux City, Iowa...,
Little Rock, Ark...
Covington, Ky
Saginaw, Mich
46,625
46,282
31,622
7,477
30,086
9,407
5,603
5,765
16
6,062
117
118
119
120
Flint, Mich...
RockfonLIll.
Tampa, Fla..,
Pueblo, Colo..
82,822
17,977
662
327
121
122
123
124
New Britain, Conn..
San Diego, Cal
Binghamton,N.Y..
YoxETPa.
47,487
61,934
36,521
5,686
15,218
3,351
486
209
125
126
127
128
Springfield, Ohio..
Maiden, Mass
Lancaster, Pa
Augusta, Ga
56,710
54,164
5,075
77,600
1,776
2,840
539
659
3,129
'Km
1,145
94
2,911
28
5
83
33
27
150
16
2,439
431
1,644
717
310
64
10
1
98
6
5
5,333
12
50
148
13
47
906
25
37
2,815
1,096
17
277
315
81
41,847
58,210
5,223
32,000
307
1,789
$194
1,196
3322
2,676
10
5,189
352
2,864
372
649
7,494
2,244
321
3,233
40
5,104
"4,*799
"336
""588
3,124
*587
2,306
13,203
25
277
132
376
3,088
406
263
80
200
2,353
70
487
324
124
"*'i85
1,030
4,735
17
4,774
380
5
170
19
14,704
514
120
1,506
180
5
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917.
129
130
131
132
$47,476
28,188
25,181
53,994
$9,913
197
695;
5,503 I
133
134
135
136
61,645
51,383
17,193
15,512
3,306
88
969
39 1
2,386
6
855
15
137
138
139 1
140 |
8,997
16,693
8,121
40,913 I1
920
2,637
55
3,726 j
217
$20
MS
$6,475
101
1,130
3,340
$896
5
$45
670
$134
26
$2,408
4,000
373
842
64
4
4
$78
20
21
1
34
386
2,419
14
114
920
GENERAL TABLES.
183
BY PRINCIPAL DIVISIONS OF THE GENERAL DEPARTMENTAL SERVICE: 1917—Continued,
assigned to each, see page 19. For a text discussion of this table, see page 78.]
II.—PROTECTION TO PERSON AND PROPERTY.
Weights
Buildings. Plumbing.
and
measures.
Total.
J
Electric
wiring.
Boiler
inspection.
Allother.
Citynnm
Total.
Inspection service.
Gen
Militia
Register of
eral
Police de
Fire de
and
deeds and
super partment. partment.
armories.
mortgages.
vision.
GROUP IV.-OITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1917.
$440
3,435
854
6,705
4,078
$3,303
38
181
729
$240
$145
513
241
166
303
6,234
2,657
3,621
1,970
11,408
4,598
3,601
585
920
439
78
3,538
2,668
781
349
779
58
2,173
230
1,380
107
633
1,437
239
188
90
279
102
299
13,723
656
1,469
10,371
380
13,235
221
416
1,797
173
471
370
125
65
207
254
379
506
150
152
242
384
263
559
30
328
4,951
5 147
785
711
10,434
1,750
452
1,740
6,226
1,420
9
330
108
2,549
1,294
1,728
122
39
259
125
4,135
1,354
1 650
2056
1.218
1,586
133
5
412
591
923
1,221
740
1,239
178
6,736 !
1,041
4,130 i
1,147
822
4,569
707
17
902
669
107
334
190
193
85
8,213
191
1,577
3,796
8
30
203
1,882
15,604
4,903
4,333
753
6,086
6,626
4,153
33
471
15
594
1,198
12
102
2i
369
3,157
2,602
1,930
1,037
42
132
150
351
6,519
1,515
542
78
33
282
477
2,178
1,618
15
3,353
417
860
528
$145
$303
32,42i
$2,813
$1,000
2,657
2,830
235
t
$151
7,939
3,741
$1,718
2,057 J
548
548
12
5
45
7
1,492
2
1,180
1
13
i,i65
1,572
2,924
525
525
347
347
449
425
460
460
3,923
62
52
68
1,823
1,666
2,233
135
302
' 2,804
2)315
854
510
2,536
1,792
2,363
274
2,124
191
2,623
4,962
87
R8
89
90
91
I94
1,815
95
96
i 97
98
99
100
24 101
1,428
10?
103
2,495 104
105
106
2,094
4)259
107
108
109
110
111
5
5,
4,327
4,259
224
5,630
4,834
4,053
3,009
407
1,109
82
83
84
85
86
2,078
2,076
72
73
74
75
76
77
78
79
80
81
960
1,731
2
9,884;
13
$3,595
900
3,879
2,502
27
4,325
4,381
600
1,488
972
5
45
900
7,449
-
1,668
1,684
67
68
69
70
71
89
2,792
2)768
1,690
112
113
114
115
116
2,804
117
118
119
120
854
510
121
122
123
124
3,477
78
1,578
274
2,319
183
484
15
811
1,578
2]
274
1,055
1,262
125
126
127
1?8
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917.
$2,412
6,948
4,055
1,273 !
$21
893
I
826
2,777
158
12
1
*M
727
2,393
537
621
1,002!
99
$2,097
5,391
3,525
454
$287
372
508
273
653
56
753
410
15
2,393
105
124
411
432
115
6
366
2,012
421 1
1
175 1
585]
$1,864
2,931
16
$966
1,851
$233
199
43S
366
580
31,494
1)476
129
130
131
132
2,012
421
133
134
135
136
5
137
138
139
140
FINANCIAL STATISTICS OF CITIES.
184
9.—REVENUE RECEIPTS FROM EARNINGS OF GENERAL DEPARTMENTS,
TABLE
[For a list of the cities arranged alphabetically by states,-with the number
H.—PBOTECTOON TO PERSON AND MtOPEBTY—
m.—CONSERVATION Of HEALTH.
continued.
Other protection to person and property.
City number.
CITT.
Examin
ing
plumbers
and
engineers.
Pounds.
Total.
Total.
AUother.
Health
depart
ment
>
adminis
tration.
Vital
statistics.
Prevention
and treat
ment of
commu
nicable
diseases.
Conserva
Pood
tion of
regulation
child
and
life.
inspection.
GROUP IV.-CITIES HAVING A POPULATION OP 50,000 TO 100,000 IN 1917.
155
132
67
68
69 Kansas City, Kans
70
71
49"
526
368
269
2,530
72 Ttnltith Minn
73
74
75
76
155
30
.iio2
49*
io2
368
135
308
i.34
29
5
m\
$424
217
5,902
3,544
867
3,403
185
2,193
5
I
U
78
70
80
81 Troy N Y
82
83
84
85
80
140
129
50
140
17
58
17
1,060
1,060
129
16
368
368
92 Wichita, Kans
93
94
95
96 Johnstown, Pa....
21
494
1
558
405
21
494
i
1,101
558
32
373
102
103 Allentown, Pa.
104
105
106
121
122
124
m
Binghamton. N. Y..
125
126
127 Lancaster, Pa
128
|
|
300
300
456
377
44
307
328
100
100
3S3
155
884
176
705
65
$707
9
350
177
6
6
54
353
155
106
421
1
233
65
223*
3,854
10
6,308
2
30
1.29
289
214
129
2,083
5,427
139
2
21
2,081
1,100
139
7,*999"
45*
7*954*
5
42*
105
94
367
176
156
4,040
10 1
6,308 j
2
105
11? Atlantic City, N. J
113
114
115
116
117
118
119 Tampa, Fla
120
$oi
$4
12,962
113
252
212
54
ioi*
377
44
311
2,763
867
3,451
275
11
'107
108
109
110
111
5,858 1
58
130
3
16
1,101
13,500
113
527
212
01
$53*
10
40
74
33
185
278
177
130 |
1
1
50
87
88
89 Passaic,N. J . . . . . . . . . . . . . . .
90 Harrisb'tirg. P a . . . . . . . . . . . . . . .
91 Peoria, 111!.'
97 Brockton, Mass
98
99 £1 Paso, Tex
100
101
$38
75*
207
$38
«•••
289
209
11
94
2,71.4
2,787
'73
128
378
14
3,028
7
9,714
20
116
182
7
204
323
9,391
hi
si
1,71.7
6
352
6
60
9,438
60
231
23T
51
223*
I
66*
4
4li
4,306
196
20
2,817
116
207
i,i.58
9,438
1
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917.
129
130
131
132
$7
292
22
447
133
134
135
136
246 i
137
138
139
140 1
$447
$7
20
22
246
$25,455
231
1,132
7,003
$272
1
I
59
207
59
207
I
1
7,561
3,833
2,223
15
515
909
1,59011
*
$91
8
$25,364
15
37
6,866
i§7
38
3,508
$31
6
458
20
$i,6o5
7,523
294
2,223
9
57
89
1,570
916
GENERAL TABLES.
185
B Y PRINCIPAL DIVISIONS OP THE GENERAL DEPARTMENTAL SERVICE: 1917—Continued,
assigned to each, see page It. For a text discussion ofthis table, see page 76.]
IV.—SANITATION, OB PROMOTION OF CLEANLINESS.
Total.
Refuse
collection.
Refuse
disposal.
Public
conven
Other
ience sanitation.
stations.
Total.
General Roadways Preven
admin of streets. tion of
istra roads,- ana street
tion.
dust.
alleys.
Other
care of
streets,
roads,
and
alleys.
Street
lighting.
Repair and
Water construction
ways.
for com
pensation.
City number.
1
1 Sewers
and
sewage
disposal.
V.—HIGHWAYS.
GROUP IV.-CITIES HAVING A POPULATION OP 50,000 TO 100.000 IN 1917.
S2,786
12,281 ,
52
28,101 1
1,172
$57
828
in
12,988
18,810
2,018 j
281
264 !
536
8,641
645
146
248
264
11,503
40
171
1,574 1
23
40
12
1,249
648
452
3,683
1,956
452
2,702
7,450
5,489
1613
52
26,652
18
810,840
4,254
93
18,165
1,872
82,729
1,278
620
33
10,100
1,380
37
49
100
* 8276
22
618
981
1,800
156
1,961
!
600
600
4,047
1,073
2,974
144
2,055
17
2/350
147
112
17
2,161
2
32
2,055
92,114
73,025
5,529
127
1,024
2,097
12
282
85
418
1,209
12
189
10
50
127
i,Q24
85
418
219
34
1,170
1,205
88
34
1,165
1,205
88
2,234
3,039
4,050
528
142
3,039
622
10,173
10,301
386
251
10,173
10,301
656
7,707
656
1,780
4
4
380
5,382
37
1,036
380
49
282
691
518
219
5
262
200
3,428
242
142
286
386
251
1,772
*
4,196
1,731
i
5,333
$118
77
3,602
880
1,287
579
10,989
17,051
600
803
109
4,355
7,040
$334
4,103
11,037
3,488
20,745
13,341
240
2,385
'126
797
54
60
285
37,065
1,226
285
17
164
|
37
$3,606
266
$345
i,i25
$600
13
»
$2,494
93,825
6,920
7,130
66
69
70
71
150
470
6,634
8,886
72
73
74
75
76
3,803
8,652
3,349
19,918 ]
13,287
77
78
79
80
81
82
36,953 I 83
1,062 84
85
86
95
205
205
^2
27
7,988
5,103
2,769
27
91
230
177
4,264
532
3,732
358
81
1,091
1,378
2,579
1,033
1,736
2,660
2,124
135
19,089
1
3,382
$2,612
93,902
14,473
8,276
i
2,308
1372
1.405
2,364
445
1,555
272
142
3,365
935
742
3,687
4,108
1,211
935
96
1,690
5,796
5,053
3.138
■ 2,070
1,238
715
3,481
592
23
22,170
22,986
6,965
1,235
1,894
339
18,085
2,338
12,217
1637
261
2,338
237
1,303
261
956
710
2,920
1,541
75
710
379
228
8,383
3,647
1*225
94
2,831
807
5,951
7,256
4,873
6,586
641
599
85
372
87
88
89
90
91
92
93
94
95
96
381 i 97
1,062 98
1,263 99
1226 100
135 101
38
if!3S
310
2,154
102
103
644 104
105
4,108 106
2
1,997
666
is
412
i
1,075
550
517
205
1,144
5,081
906
2,546
2,017
1,225
107
108
109
110
111
20,756
4,489
6,965
480
233
112
113
114
115
116
117
5,208 118
334 119
1 120
881 121
122
2,54i 1 123
1,313 124
5,547 125
816 126
418 127
6,772
2,742
1 19ft
i,036
GROUP V.-CITIES HAVING A POPU1VATION OF 30,000 TO 50,000 IN 1917.
1
$2,219 1
3,208 1 i
4,080
7,177
.116 !
9,789
75
1,347
304
754
205!
5
1
$2,219
2,871
5,106
$40
4,080
2,071
116
380
75
451
6,705
$1,083
732
164
239
160
304
515
45
5
$297
$2,648
9,235
2,799
3,218
$776
3,884
827
2,918
i,62i
2,084
11,189
802
215
169
11,147
474
25
1,080
757
1,405
7
238
116
1,405
$1,872
4,623
1,972
$728
300
126
$36
$328
129
130
131
132
1,753 133
42 134
135
190 136
137
842 138
139
641 140
FINANCIAL STATISTICS OF CITIES.
186
TABWS 9.—REVENUE REOEIPTS FROM EARNINGS OF GENERAL DEPARTMENTS,
[For a list ot the cities arranged alphabetically by states, with the number
VI.—CHAEITIE3, HOSPITALS, AND CORBECTIONS.
| City number.
General
super
vision*
Total.
Outdoor
poor
relief.
Poor in
institu
tions.
Corrections.
Hospitals.
Charities.
CITY.
Other
Care of
children. charities.
General
hospitals.
Insane in
institu
tions.
Institu
tions for
adults.
GROUP IV.-CITIES HAVING A POPULATION OP 50,000 TO 100,000 IN 1917.
$1,724
532
67 YfljilreTS, w* V - ,
68 Schenectady. N. Y«... . . . . . .
69
70 oklahoiw ^ItYi OMa..... r -r r 71
72
73
74 Norfolk, V a . . . . . .
75
76
$532
-
$1,724
$1,200
3,967
140
I
77
78 Waterbury, C o n n . . . . . . . . . . . . ■
79
RO
81
i
i,258
1,901
497
$i
16,736
387
$i,2Q2
1,030
11,244
5,492
2,286
53
5,259
8?
83
84
85
86
$140
56
471
$12
497
53
iis
5,144
•
$2,767
87
as
542
89
90
91
92
93
94
95
96
14,207
1,170
1,170
166
400
97
98
99
100 Terre Haute, Ind
101
16,310
102
103
104 Canton, Ohio
105
106
16,119
107
108
109
110
111 Mobile, Ala
23,392
700
444
7,283
112
113
114
115 Covington, Kv
116
117
118
119
120
542
14,207
Flint. Mich
121
122 San Diego, Cal
123 1
Binghamton,N.Y
124
125
126
127
128
166
400
10,325
5,985
11,180
2,"02i"
13,604
ii'Xi* l***"»»***
13,604
15,949
85
85
102
102
i,'Si" ::::::::::
6*
11
ioo"
i,*395*
689
3
596
21,988
1,404
279
444
7,001
596
6,175 |
sii'i ::::::::::
56|
43,067
• •»*•••»*«*•*•
763
43,067
29,859
7,938
4,602
29,"6s4"
3,034
232|
33,949
12,044 1
100
2tuY
246
26,"605"
9,i93
6
......*>*.»...
33,949
11,490
554
50,283
15,000
GROUP V.-CITIES HAVING A POPULATION OP 30,000 TO 50,000 IN 1917.
129
130
131
132
$154
133
134
135
136
28,413
3,646
137
138
139
140 1
1,686
$154
$7
6,633
$2,506
7,423
3,646
2,794
$1,601
$1,200
16,969
$1,586
Institu
tions lor
minors.
Proba
tion
boards
and
officeis.
GENERAL TABLES.
187
BY PRINCIPAL DIVISIONS OP THE GENERAL DEPARTMENTAL SERVICE: 1917—Continued,
assigned to each, see page 19. For a text discussion of this table, see page 76.]
Total.
;
Schools.
VHI.—BECBEATION.
Libraries, j
IX.—MISCELLANEOUS AND GENERAL.
Quasi
Educa General
Parks productive
tional re* recreation.
and
trees.
Darken^
creation.
lerprises.
Total.
| City number.
VII.—EDUCATION.
Inci
Soldiers'
Gain
, Mothers' relief
dental
and operating
and loss Unclas
sified.
pensions. burial.
accounts. accounts.
Total.
GROUP IV.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1917.
$2,841
3 910
3,131
2,832 !
2)057
$1,379
3,910
2,826
2,242
2,057
$1,462
7,596
26,155
6,412
25683
690
5,295
3,575
1,184
472
361
2,461
941
l051
7,756 1
4)516
1
1
9317
535
1,932
1,615
305
590
576
3,354
50
313
5,990
1,576
5,236
2,628
l)330
1,423
1,701
1,468 !
571
2,424
2 087
8,413
1,414
9,401
6,797
2,313
4)l23
9 388
6)033
2,157
2 087
7,902
414
9,034
267
6,372
2,004
3,204
9)388
4)877
4,320
l)l79
8,057
863
13,248
3,693
422
7,781
774
13,248
627
757 \
276 !
89
2,008
269
382
154
3,317 1
1979
8,220
10116
2,852
2,563
1353
8,052
9,088
2,852
754
626
168 !
1,023 j
1,140
77
211
995
89
1,526
1 199
8,001
5,047
400
618
688
596
1,239
84
3,117
801
1,090
1,346
3 693
4,045
9,725
6,010
908
1,199
7313
4,451
400
775
2,916
2) 158
9725
6,010
5711
777
1,887
1,261
1,486
4,597
6,959
1,486
4,266
10,264
4,574
5)871
951
3,437
9,842
23
1,088
535
829
422
1,157
1,055
6,297
14)487
ll)ll4
2,398
15,689
6)007
3,122
3,360
5,297
13642
11 114
l)888
845
15,689
4,673
2)645
3)286
7,551
1,854
3,259
6980
sii
1,000
367
425
309
919
$3
$606
H,3M
14,314
178
398
1,691
1,591
io
ii
210
917
26,231
22
45
210
917
1,461
$i,893
313
100
48
675
3,260
264
686
525
124
29
1,597
4,925
491
39
154
35
i,(»7
j
67
68
69
70
71
72
73
74
75
76
77
78
1 79
80
81
22
$45
25
iis
$42,840
50
50
20
*
20
902
10
912
1,140
42
211
995
89
19,392
1,012
1,239
84
752
801
1,090
6,932
1
2,641
14)165
3,833
15,559
ii,i97
2,963
i,012
2,5ii
5
272
6,660
748
25
25
i'Si"
i,392
720
643
1,392
' 77
9
793
1,453
235
830
3,529
Sid!
793
1,462
235
830
i,434
477]
74
461
40,848
361
494
2,204
461
37,715
361
90
79
292
827
2,141
312
2,141
293
i6,202
404
ii
3,529
7,836
8,366
$6" ..........
30*
28"
28*
102
103
104
105
106
117
118
119
120
121
122
123
124
79
i , . . . . . . . . . .
i . . . . . . . .
97
98
I 99
100
101
112
113
114
115
116
1,157
1,055
929
92
93
94
95
96
107
108
109
110
111
1,261
1,486
2,"sii"
82
83
84
85
86
87
88
89
90
91
53i
is"
is"
$15,364
113
42,840
1,405
269
382
603
$10,867
25
18
142
4,064
15
238
5,9§i
124
520
1,636!
1,156
$3
50
786
48
6^5
3,260
264
18
142
4,064
15
238
7,413
3,277
6)704
3,199
1,330
7,843
2 681
3,259
6,980
$80
$317
535
1,852!
909
125
126
127
128
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917.
1
$581
531 '
594 I
605
$4,617
6 433 !
9,088 i
1,296
$4,036
5,902
8,494
691
3,709
5,574
6,756
13,169
2,700
4,088
6,346
12)782
1,009
1486
410
387
618
9,976
13
2,696
3,383
925
666
438
710
1,955
389
653
6,922
2)604
4
3,134
4)093
2,880
1,055 1
$2,043
2)350
l)570
$469
281
5
$1,574
2,069
l)370
$58
101
982
16,214
25
6,139
593
602
13
15,012
4,511
5,529
2,723
653
4,199
488
4
$200
$3,235
iis"
2,iii
17,005
$3, ire
$58
101
482
$13,038
4,511
•--
III
10.841
3.161
$500
129
130
131
132
5,529
133
114
135
136
iss*
•
137
138
139
140
188
FINANCIAL STATISTICS OF CITIES.
TABLE 9 . — R E V E N U E RECEIPTS FROM EARNINGS OF GENERAL DEPARTMENTS,
[For ft list of the cities arranged alphabetically by states, with the number
I.—GENERAL GOVERNMENT.
Executive branch.
Total.
Total,
Legislative'
branch.
Chief ,
executive. Financial.
Other
Law
offices and general
accounts. executive.
General .
Elections, government
buildings.
Judicial
branch.
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1917-Continued.
Superior, Wis
Macon, Ga
Muskogee, Okla...
Woonsocket,R.I.
Newton, Mass
17,694 ,
42,689
17,668
22,453
79,466
81,572
46
257
11,631
2,725
Montgomery, Ala
3,416
380
231
271
50
151
152
163
154
155
Wheeling, W . V a . . . .
Roanoke, va
West Hoboken, N . J .
East Orange, N. J..
* ig,Mich
Lansing.
Galveston, Tex.
Fitchburg, Mass
Chester, Pa
18,407
16,157
10,704
7,738
6,452
33,515
27,536
154,343
77,331
11,546
9,933
7,303
872
1,743
156
157
158
159
ISO
Perth Amboy, N . J .
New Castle, Pa
Lexington, Ky
Springfield, Mo
Hamilton, Ohio
13,979
15,185
10,177
9,814
3,793
3,946
2,881
31
662
55
161
162
163
164
165
Charlotte, N . C . .
Decatur, 111
Dubuque, Iowa..
Portsmouth, Va..
Everett, Mass....
9,269
16,408
6,113
7,566
43,357
606
149
4
594
3,139
166 SanJbse.Cal
167 Pittsfield,Ma$s...
168 Knoxville.Tenn.
169
170
19,734
21,475
47,433
26,249
10,046
JolieUll
........
NewRoehelle.N.Y..
Auburn, N. x
Cedar Rapids, Iowa...
Niagara F a l l s , N . Y . . .
176 Mount Vernon, N. Y..
177 Amsterdam, N. Y . . . .
178 Lorain, Ohio
179
180 Jamestown^NVY."!!!
141
142
143
144
145
146
147
148
149
150
o.Mont.
BUttOt
wwu» . . . . . .
171
172
173
174
175
3257
54
101
200
65
66
136
213
18
28
50
2,443
67
604
872
935
927
19
10,103
22,555
19,286
15,357
7,700
72
1,437
619
1,048
3,537
72
99
332
15,942
4,257
10,158
14,075
44,534
4,070
934
29
50
3,082
Lima, Ohio
Jackson, Mich
Stockton, Cal
Shreveport, La
Austin, Tex
11,673
43,763
8,937
27,289
39,312
2,950
3,545
14
1,283
191
192
193
194
195
Columbia, S . C . . . .
Boise, Idaho
Aurora, Bl
Williamsport, Pa.
Waco, Tex
7,560
11,873
16,851
10,902
10,900
2,250
173
240
30
196
197
198
199
200
Joplin, Mo.
Orange, N.J
Lynchburg, Va
Bellingham, Wash
Colorado Springs, Colo.,
25,769
12,838
15,900
3,360
20,379
4,921
124
456
191
201
202
203
204
205
Brookline.Mass.
Danville, ill
Kenosha, Wis....
Newport, Ky
. Crosse, WJis..
206
207
208
209
210
Council Bluffs, Iowa..
Tulsa, Okla
Winston-Salem, N. C.
Ogden, Utah
Norristown, Pa.
211
212
213
214
215
Stamford, Conn
Zanesville, Ohio
Madison, Wis
Waltham, Mass
Easton,Fa
216
217
218
219
Charleston, W. V a . . .
Poughkeepsie, N. Y..
Newport, K. I
Wilmington, N . C . . . .
5,751
8,205
27,603
31,496
8,129
8,855
250
18,270
1,771
2,572
2,169
8,089
22,495
28,031
14,060
1,219
17
328
1,074
2,496
10,321
36,231
18,771
465
8
1,319
242
1,096
116
219
2,563
1,771
1,808
154
29
444
780
"2,"306
225
316
44
130
"784
69
112
67
47
2
319
32
1,412
14
738
39
266
105
4
4,678
1,975
2,617
1,867
368
159
15
2,250
157
.....
206
35
63
213
200
189
1,259
3,584
155
22
133
617
2,389
#
210
380
3,706
2
287
6
416
567
35,813
6,111
. 9,048
8,821
7,479
2,875
55
6
130
57
482
186
187
188
189
190
131
6
"*6
12
280
510
2,361
017
855
4,790
1,975
1
487
7,421
6,183
2,905
1,041
""Si
69
774
510
2,826
1,714
45,302
9,332
15,719
20,861
6,431
$100
677
34
459
Taunton, Mass
Oshkosh,Wis
Waterloo, Iowa
Fresno. Cal
Everett, Wash
6,279
13
33,956
3498
2,175
537
2,680
181
182
183
184
185
$1,300
26
3272
"89
80
161
3
2,473
372
"i76
13
790
521
18,218
187
1,956
1,218
10
5
981
1,802
143
1
20
17
5
236
15
139
256
2
180
161
241
1
4
2,464
GENERAL TABLES.
189
B Y P R I N C I P A L D I V I S I O N S O F T H E G E N E R A L D E P A R T M E N T A L S E R V I C E : 1917—Continued,
assigned to each, see page 19. For a text discussion of this table, see page 76.]
II.—PROTECTION TO PEBSON AND PBOPEETY.
»
Total.
Gen
Militia Register of
eral Police de
Fire de
deeds and '
and
super partment. partment.
armories. mortgages.
vision.
Inspection service.
Buildings. Plumbing.
Total.
Weights
and
measures*
Electric
wiring.
Boiler
inspection.
Allother.
3
GBOUP V.-C1TIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917-Conttnued.
$1,031
162
205
5,336
2,224
iis
715
1,695
518 j
78
718
1
1,061
1.337
3,309
16
238
5,481
294
62,718
2,114
70
39,429
1,620
70
4,329
175
474
2,033
310
23
2,707
2,935
686
88
571
90
52
10
16
2,159
1,090
655
1,135
493
256
42
117
$435
150
50
3,063
105
537
420
2,571
143
144
145
146
147
148
149
150
20 1
5,136
'
449
449
9
$854
187
175
10
73
286
2,510
2,760
578
376
1,499
1,067
889
330
395
1.270 i
487
299
41
34
2,575
1>263
4.516
5,701
464
519
451
278
173
812
8
355
18
624
31
376
456
635
1,318
578
161
162
163
164
165
646
166
167
168
169
170
316
sio
if
673
269
269
$777
156
157
158
159
160
1,458
41
i,636
251
151
162
153
154
155
$5,136
2,796
280
983
363
IS
785
171
172
173
174
175
17
1,992
i,992
1,254
1,087
613
270
1,140
1,811
6,528
22
818
108
1
613
349
676
6,036
00
3,078
6
885
2,376
311
30
2,106
180
947
6
503
446
84
5
157
468
224
224
3,087
5,346
420
450
1,481
2,348
420
696
157
3,326
696
1,723
6,426
60
1,458
14
646
1.566
3,i66
i
683
683
5,826
8
1,840
6
180
i,i«i
465
26
1,021
Hi
549
,136
549
1,136
126
239
549
733
836
836
277
207
281
2,723
1.011
25
M
363
398
692
5,703
587
536
1,814
252
1,561
71
499 i
1,520
50
44
71
254
#
i,*2i§
120*
218
............
2i8*
196
197
198
194
200
206
207
208
TO 209
210
211
212
213
214
215
5
36 >..*...*..
2,551
117
300
185
187
188
$60 189
190
191
192
i,930 193
194
195
24 ?oi
202
203
204
205
96
120
996
9,570
71
2,787
1,737
423
181
182
183
184
185
i,i56
2,998
1,458
1,512
66
M
37
580
1,265
176
177
178
179
180
$116
116
403
18
226
31
86
45 i
62
8
1 ......J 141
14?
$6
6
4,254
41
1,121
1,029
397
18
1,269
1,618
307
2,438
498
588'
424
75
134
445
497
258
40
410
447
574
250
125
30
1,110
54
169
424
20
345
294 '
23,197
45
1,161
1,144
247
1,810
714
3,203
6,920
2.419
2,261
$596
238 |
1.201
1,636
699
4,421
254
1
$i,55S
$596
120* ••
-
216
217
218
?19
FINANCIAL STATISTICS OF CITIES.
190
TABLE 9.—REVENUE RECEIPTS FROM EARNINGS OF GENERAL DEPARTMENTS,
[For a list of the cities arranged alphabetically by states, with the number
H.—PROTECTION TO PERSON A N D PBOPBBTY—
m.—CONSERVATION OF HEALTH.
continued.
1 City number.
Other protection to person and property.
Health
depart
ment
adminis
tration.
CITY.
Pounds.
Total.
Examin
ing
plumbers
and
engineers.
Total.
All other.
Vital
statistics.
Prevention
and treat
ment of
commu
nicable
diseases.
Conserva
Pood
tion of
regulation
child
and
life.
inspection.!
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917—Continued.
141
142
143
144
145
112
140
146
147
148
149
150
839 |
is
92
Springfield, Mo
3,213
1.387
1,692
6243
3,213
1,387
15
S269
269
61
6
8 !
15
8
63
56
50
7,458
92
828
109)
89
51
50
7,457
13
28
273,
4
273
4
i25
171
172 NewRochelle,N. Y
173
174
175
Quincy.Ill
181
182
183
184 Fresno.Cal...-.
185
186
187
188
189
190
125
65
5
45
55
5
426
5
23
si*
1.659 |
...
10
[
45
403
5
1,659
89
51
494 |
659
533
494
659
533
1
191
192
193
194
195
' 89
385
172
iK
ra"
m
196
197
198 Lynchburg. Va
199
200
201
202
203
204 Newport, Ky.
205
269
206
207
208
209
210
18
221
34
122
Council Bluffs, Iowa
Tulsa, Okla
Winston-Salem, N. C
Ogden, Utah
Norristown, P a . . . ,
Stamford, Conn
Zanesville,Ohio
Madison, w i s
j Waltham, Mass
Easton, Pa.
216 Charleston, W. Va.
217 Pougnkeepsie, N. Y
218 Newport, JR. I
219 Wilmington, N. C
89
779
227 :
460
34"
122
25*
iz
127
12
18
is*
22i*
373
243
157
460
109*
m
85
74
i,606|
754
7,600
34
44
11
12
ii"
367
20
71
48
19
18
74
7,700
559
262
3
413
78
3,22i
127
12
18
iii
ii*
471
639
314
1,176
3,382
667 1
1,573
61
2
44
92 1
8,259 i
262
3,715
7,M2
5
5
56
539*
iw"
iS"
7
51
2,871
............ •
18
761
136
7,674
61
34
iS"
42
116
24
367
20
71
48
19 |
$i,i43
i,H3
26
815
Si
2
1,200
3,382 1
2,278
1,578
2
57
Si"
26
11
15
7,258
166
167
168
169
170
211
212
213
214
215
9207
1,935
I
Si87 I
»7
2
161
162
163
164
165
176
177
178
179
180
632
1
119
151
152
153
154
155
156
157
158
159
160
$204
$12
140
168
2,829
Hi |
42
.„
267*
272
i§*
155*
21
160
24
3,581
259
207"
24,103
is'
ie*
243*
2
21
373*
p*:***:**
24*
3,581
52
'"**-*■***::;
*"■
|
Hi 1
23,639 1 *"*i449*
1
n
_
i
GENERAL TABLES.
191
BY PRINCIPAL DIVISIONS OF THE GENERAL DEPARTMENTAL SERVICE: 1917—Continued,
assigned to each, see page 10. For a text discussion of this table, see page 76.]
XV.—SANITATION, OB PBOMOTION OF CLEANLINESS.
Sewers
and
sewage
disposal.
Total.
Refuse
collection.
Refuse
disposal.
V.—HIGHWAYS.
Public
conven
Other ,
ience sanitation.
stations.
General! Roadways Preven
admin of streets, tion of
istra roads, and street
dust.
alleys.
tion.
Total.
Other
care of
streets,
roads,
and
alleys.
Street
lighting.
Repair and
Water construction]
ways.
for com
pensation.
GROUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1017-Continued.
$704
1,315
15,520
533
4,002
*178 I
481
$15,520
8
12
2
3,078
1,542
29,280
5,310
280
iio
M2
12
536
1,087
258
258
5,213
403
5,i70
200
34
113
4,540
10
725
6,220
13
402
4,307
10
318
6,220
20
2,773
407
435
237
407
135
15,005
3,083
30!
464
780
11,584
21,552
21
50
1,306 1
380
2,855
257
2,501
isl
1,030
378
18 11
1 1
48
547
562
2,058
1,197
3
644
234
5,833 1
6,006
352
2,823
383 1
17,705
is
370
3,465
324
525
483
525
3,078
10,022
32,100
5,310
228
$783
3,560
2,434
1,385
21,650
$704
1,315
$4,002
166
470
..
$160
1
$76 1
12
1,087
152
5
20
2,773
300
237
03
15,002
3,858
30
464
780
7,438
21,552
21
50
1,306
310
2,855
125
125
3,065
56
70
257
2,501
400
is"
i"
18
547
2.771
485
562
12
225
175
487
3
127
7
2,017
517
227
3,170
352
2.818
5
22i
16,023
82
162
442
340
i
302
1,037
1,327
1,107
65
122
1,301
110
610
3,206
17
2,042
246
1,146
486
17
610
48
10
486
866*
1,208
223
735
5,374
2,800
303
4,464 \
565
2,616
308
8,450
640
3,854
1,612
280
156
157
158
397 150
160
560
72
18
1,243
220!
166
167
168
160
1,170 170
1,536
32
113
22
77
42
2
2
398
$28
35
40
162
077
40
25
184
400
1,007
087
077
171
172
173
174
175
2,063
1,488
5,001
3,740
431
176
177
178
170
180
181
182
328 183
1,624 184
812 185
51
027
128
1,632
10
186
187
188
184
190
101
2,323 192
124 193
1,136 104
195
1,018 196
204 197
2,295
760
77*
800
716
!
703
3,425
198
199
200
201
202
02*
207
101
89i
774* 203
110 204
122 205
735 206
4,517 207
857
1,782
277
148
390
25
782
210
125
371
640
3,245
1,332
280
161
16?
163
164
165
1,176
175
iei
1,150
2,228
247
2,242
3,216
146
147
148
140
150
1,668
1,786
fi
1,562
60
310
302
1,700
1,244
310
686
100
525
483
1f>3
140
287
3,485
32
275
24
13
432
716
541
141
142
143
144
145
154
155
105
1,347
035
340
338
140
4,213
1,070
135
660
$28
3,560
2,422
018
18,476
4,187 151
380 152
$1,830
200
2,608
035
1,885
370
1,441
4,037
233
2,071
20
182
32
534
576
1,545
2,424
2,136
1,046
$i44
2,323
1
16
751
104
552
1,243
360
77"
1,440
63
18
456
215
2,400
1,857
' 9
502
4,525
1,488
5,560
4,036
3,016
228
$635
12
440
3,030
GO
6,027
306
135
3,640
20
8,480
2,910
$120
154
4
565
65
135
320
276
208
870 209
26 210
4,040 211
212
1,398, 213
80 214
8,334 215
216
217
218
210
FINANCIAL STATISTICS OF CITIES.
192
TABLE 0.—REVENUE RECEIPTS FROM EARNINGS OF GENERAL DEPARTMENTS,
[For a list of the cities arranged alphabetically by states, with the number
VI.—CHARITIES, HOSPITALS, AHD CORRECTIONS.
Total.
Poor in
institu
tions.
Outdoor
poor
relief.
Corrections.
Hospitals.
Charities.
General
super
vision.
Other
Care of
children* charities.
General
hospitals.
Insane in
institu
tions.
Institu
tions for
adults.
Institu
tions for
minors.
Proba
tion
boards
and
officers.
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1917-Continued.
141
142
143
144
145
146
147 Butte, Mont
148
149
150
833,663
833,663
859
3,069
81,882
1,920
8
*5S59
802
1,912
3,"556l
2)517
151
152
153
154
155
382
U«7
6,019
ii,6gi
166
167 Fittsfleld, Mass
168 Knoxvllie, Tenn
169
170
7,i21
36,215
1928
1,941 1
176 Mount Vernon, N. Y
177 Amsterdam, N. Y
178
179
180 Jamestown, N. Y
181
182
183
184
185
186
187
183 Stockton, Cal
189
190
191
192
193 Aurora, 111
194
195
196
197
198
199
200
201
202 Danville, III
203
201 Newport, Kv
205 La Crosse, Wis
48
11,043
5,234
1,887
1,928
56
36,215
1,757
128
901
1,624
1,624
1,140
1,140
88
121
23
6,256
34,342
937
1,509
31,896
8,138
2^225
1,441
2,225
6,600
97
901
88
98
19,421
6,256
19,421
2,"5M*
8)209
3,223
31
2*5i4*
8,209
3,223
31
2)332"
2,233
13,358
2,601
8,042
3i8*
1,610
955
So*
$i,*495*
2,233
1,801
11,557
2,601
709*
4,699
709"
7,288
754
i
349
306
............
170
•*
206
207
208
209
210
*
"™:::::::
•••»•**••#*
----•----•-•
........'•I
4,529
25,167
211
212
213
214
215 Easton, Pa
216
217
218
219
2,87i j
$1,186
161
162
163
164
165 Everett, Mass........*...,*....
'M85
1,646 ,
1,891
2,871
1,186
171
172 New Rochelle, N. Y
173 Auburn, N . Y
174
175 Niagara Falls, N. Y
56,085
39)351
688
825
i,9io
....
.. .
3,"556*
2)384
133
57,731
46)058
156
157
158
159
160
812,599
385
Charleston, W. Va
Poughkeepsle, N. Y
Newport, K . I
Wilmington, N . C
1,964
650
290
49
643
1..........
96
789
773
424
29u"
49
™ ™ : : :
.............
436
.......*••
650
.......•"•
GENERAL TABLES.
193
BY PRINCIPAL DIVISIONS OP T H E GENERAL DEPARTMENTAL SERVICE: 1917—Continued,
For a text discussion of this tabic, see page 76.]
m—EDUCATION.
Total.
Schools.
Vin.—BECEEATION.
Libraries.
Total.
IX.—MISCELLANEOUS A N D GENEBAL.
Quasi
Educa
Parks
productive
tional re General
recreation.
park
en
and
trees.
creation.
terprises.
Total.
Mothers 1
pensions.
Inci
Soldiers'
Gain
dental
relief and
and loss Unclas
operating
sified.
burial.
accounts.
accounts.
City number.
assigned to each, see page 19.
GROUP V.—CITIES HAVING A POPULATION OP 30,000 TO 50,000 IN 1917-Continued.
$1,851
3,900
858
3,164
14,627
11,399
3,900
'414
3,036
11,848
7,137
5,625
3 106
3 602
6,412
6,613
3,687
2| 957
3,602
5,083
524
1,638
149
6,068
7,759
147
2,347
10,430
4,220
7,142
'147
1,987
10,430
1,848
617
2,467
7 958
4,672
4,678
3)390
2,060
7>8
4,155
4,292
3)l48
1,911
12,962
1254
'428
1,289
1,421
12,218
912
428
914
1,643
3,599
4,557
6,075
3,252
1,006
3,599
4557
5,636
^ 252
6,750 j
1 580 !
5,829
5 124
l)356
$2,457
351
444
128
2,779
78
5,450
1
360 1
$3,076
707
161
$707
274
274
146
147
148
149
150
$101
1,909
195
500
2
1,973
490
744
342
447
447
1.51
152
153
154
155
4,661
1,6X7
84
7,142
1,973
58
45
3,617
2,022
958
958
1
26
2,4§i
156
157
158
159
160
476
62
42
20
537
7,516
6,850
666
3,882
685
3,618
3,393
1,885
1,607
692
210
251
60
71
15
5,877
4 171
3,742
6 736
3)717
5,589
3 586
2)600
4,763
3)344
288
585
1,142
l)973
373
6,617
4,892
714
452
4,070
6,469
4,040 1
449
452
4,070
778
6,658
8,125
6,928
4,432
778
6,633
7,813
6)928
3)300
1,344
1 039
5,800
1,697
5,851
1,076
1 039
5)800
1,192
4,947
10,492
6 063
3,241
2,686
3,632
8,908
5)857
2)610
2,336
3,632
MS
206
550
2,013
5,265
4,081
168
264
2,013
6)216
9,743
6,321
7,326
2,272
1>S
9,743
6 047
5,664
1,815
l)532
1,208
488
2,208 i
619
65
148
852
265
214
96
234
5,836
4,564
608
6,088
300
4,247
1,200
2,366
2,366
176
177
178
179
180
11,065
4,099
.
714
406
356
56
357
357
191
19?
193
194
195
50
37
76
1,096
'
5,055
3,470
731
350
i,335
1,243
92
300
300
i,582
i,286
296
436
2
286
523
506
523 1
506
49
3
347
3
347
274
1,662
457
316
650
721
3,535
23
166
650
45
608
?no
23
166|
46
9,415
57
680
311
Aft 1
395
1,582
23
3
701
202
203
204
205
206
707
208
209
210
23
249
249
676
196
197
198
199
56
2,460
13
186
187
188
189
190
4
6,169
395
181
18?!
183
184
185
#4
8,629
*
6,966
488
166
19
166
167
168
169
170
171
17?
173
174
175
231
1,929
212
3,984
442
330
338
197
4,888
23i
471
505 1
904
$17
60S
1,096
19
1,929
212
4,455
268
731
770
619
65
150
1,751
37
76
i,i§2
12,6H
60
71
15
1,208
1,438
4,475
i^iSi
358
.
150
1,751
4
166
20
312
iff
150
1,614
10
1,841
161
162
163
164
165
1,119
20
1,190
564 !
6,227
13
26
375
5,489
685
3,828!
3,644 I
1,885
52
$9,i§i
141
142
143
144
•145
407
1,757
258
40944°—18
£56
517
386
242
714
12,316
10
2,132
96
_ zl
$i2,257
50
1,909
195
600
1,519
84
1,850
698
4,856
6,511
6)153
78
6,447
$3
52
4,900
882
5,829
3367
i;098
5,298
6,841
5)491
197
$1,023
329
20
1,190
'5K
170
$1,434
351
50
100
439
4
>
$452
6,541
211
212
213
214
215
46
3,874
57
680
31
.—
216
217
218
219
FINANCIAL STATISTICS OF CITIES.
194
TABLE 10.—REVENUE RECEIPTS PROM HIGHWAY PRIVILEGES, RENT OF INVESTMENT PROPERTIES, AND INTEREST:
1917.
[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 77.]
RECEIPTS FROM RENT OF INVEST*
MENT PROPERTIES.
RECEIPTS FROM HIGHWAY
PRIVILEGES.
CITT.
• Total.
Grand total..
Group I . . .
Group I I . .
Group III.
Group IV..
Group V . . .
Major
highway
privileges
Minor
(highway
privileges highway
granted . privileges.
public serv
ice cor- '
porations).
RECEIPTS FROM INTEREST.
B:
Total.
funds and
public
trust
funds for
municipal
All
other.
|$14,037,647 1912,560,460 |S1,477,187 |S11,986,302 ||3,597,366 18,388,936
8,749,036
7,390,251 1,358,785 10,106,355 3,468,057 6,638,298
1,377,858
63,950
1667 668
1638,862
1,441,808
28,806
45,740
196,567
2,339,252
2,275,944
242,307
63,308
2,352
69,044
71,396
817657
3,690
813,867
17 267
107 169
664,134
22,598
124,436
641,536
Total.
932,479,059
21,724,711
3,430,416
4227 776
1750 204
1,345,952
On
current
deposits.
By
invest
ment
funds
and
from
invest
ments.
Sinking
funds.
$6,719,736 9902,366 922,572,581
3,356,119
1,237,459
1059,951
570 427
495,780
563,875
61,748
130,423
77,874
68,446
16,485,841
1,888,433
2,722,890
852,230
623,187
GROUP I.-CITIES HAVING A POPULATION OP 500,000 AND OVER IN 1917.
New York. N . Y . .
Chicago, Hi
Philadelphia, Pa.
St. Louis, M o . . . .
Boston, Mass
91,863,037
4,306 121
630744
604,666
194,136
Cleveland, Ohio..
Detroit, Mich
Baltimore, M d . . .
Pittsburgh, P a . . .
Los Angeles, Cal.
7,413
9 356
799,063
256,617
77,883
91,602,161 9260,876
3,282,601 1,023,520
623,731
7,013
604,666
162,565
31,571
7,413
9,356
777,344
244,914
75,500
21,719
11,703
93,255,244
634,698
4,774,996
155,179
1,083,321
35,845
24,192
46,622
12,593
9547,559
2,728,326
151,522
8 494
93,255,244
87,139
2,046,670
3 657
1,074,827
.912,823^509
1363*495
1,872 691
287 135
1,951,622
9758,542
635,629
330,039
208,789
127;955
32,156
35,845
24,192
14 466
12 593
83 665
792,949
406,169
1,092,994
922,435
211,712
528,164
145,267
81,015
473,791
66,928
95,027
471,302
33,898
3,072
2,157
23 437
24,982
911,933,004
80,906
956,519
48,356
1,478,238
233,944
251,677
961,400
422,025
119,772
GROUP II.-CITIES SAVING A POPULATION OP 300,000 TO 500,009 IN 1917.
Buffalo, N.Y
San Francisco, Cal..
Milwaukee, Wis.....
Cincinnati, Ohio....
Newark, N.J
New Orleans, La...
Washington, D . C . . .
Minneapolis, Minn...
Seattle/Wash..
»<?aiilrl0.1f H U . t • • • •
Jersey City, N.J...
City, Mo...
93,394
751668
9181,017
148,659
1,790
377,418
278,997
72,584
19,742
98,121
75386
168 049
133 6S8
16,433
95,665
74,994
157,917
133,388
3,309
2)456
392
10,132
300
9184,411
148,659
7)625
377*418
279 061
5,735
64
3,024
9342
95,523
120,778
3,273
1,283,607
56,474
95,181
120,778
3,273
1,227)133
11,028
"T,Hi
3,894
215
13,726
215
13,726
3,658
3,658
9471,549
125,422
124,173
825,426
609 891
259,359
9270,211
100,364
96,897
222,678
78,698
129,227
35,870
288,332
107,661
395 906
186,927
31
45,831
103,739
63,037
126746
31,480
22,108
3187,929
1,996
7,479
15 209
545,978
513,898
39,220
9,849
3,627
33,238
201,670
329,831
GROUP m . - C I T I E S HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
Portland, Ores....,
Indianapolis, Ind...
Denver, Colo
Rochester,N.Y...,
Providence, R. I....
St. Paul. Minn
Louisville, Ky.
Columbus,Ohlo....
Oakland.Cal
Toledo, Ohio
Atlanta, Ga
Birmingham, Ala...
Omaha, Nebr
Worcester, Mass.
Richmond, Va..
Syracuse, N . Y
Spokane, Wash
New Haven, Conn...
Memphis, Tenn......
Scranton, P a . . . . . . . .
Paterson,N.J
Grand Rapids, Mich..,
Fall River. Mass?......
Dayton, Ohio
San Antonio, T e x . . . .
Bridgeport, Conn
New Bedford, Mass...,
Salt Lake City, Utah.,
Nashville, Tenn
,
Cambridge, Mass
Lowell, Mass
Tacoma, Wash
,
Houston, Tex
Trenton, N.J.
Hartford, Conn
Reading, Pa
Youngstown, Ohio...
Fort Worth, Tex
Camden, N.J
Albany, N . Y
Springfield, Mass..
Lynn, Mass
Des Moines. Iowa..
Lawrence, Mass...
3299,305
129,822
121)843
305)110
246)734
48,722
6)630
13)080
38)609
2,702
36,997
2)700
237,237
23)082
129)417
6,807
33142
2)242
15 671
11)988
94,755
ll) 692
12 668
36 143
24)717
10,299
14,323
16,147
7l)628
15,066
ll) 269
24)689
51)774
44)213
35,090
6) 031
'965
58,909
4
39,914
12390
30 664
5 262
9299,305
128)859
120,816
304,825
242,252
46,802
6,287
13)020
38,609
2,650
36,997
2,700
223,620
23,082
129)417
6,807
33)142
698
15,671
11,988
01,176
11,692
12,668
24,904
22,183
10,299
13,980
14853
71,628
15,030
11269
24,689
5l)448
44)213
9963
1,027
285
4,482
1,920
343
60
152
13,617
1,644
3,579
11,239
2)634
343
294
36
326
35,005
4)471
965
85
1,660
57,661
2
31,739
12,390
21,170
6,262
1,248
2
8,176
9,494
94,446
4,602
23,778
204
34,963
41,933
500
5,168
92; 093
2l)925
17,361
95
1,945
94,446
2,509
1,853
204
17,602
41,838
'500
3,223
7,613
1,517
1,371
878
1,637
2)124
7,513
1,517
1,371
878
1,637
2,124
120
1,805
11,467
2,780
575
45
1,441
2,479
120
1,805
11467
2)780
575
45
70
675
1,331
2,819
3,231
3229
2,356
6,675
"l,#683
6,085
69)177
672
3,766
12
60
300
1,441
2,409
675
1,331
2,819
2,206
3,231
3,229
160
5,675
"i,#683'
69,177
672
3,766
12
60
800
3158,069
52 557
129 932
140)724
433)014
95,785
114)313
346)768
13)692
222,224
3,652
36,583
112,933
269,699
174,042
72,578
18 228
37 661
20,388
52)404
931,494
22,412
32,514
57,201
77,666
32,607
39,190
34,765
13,692
112,155
1,552
16,330
9,871
16,158
67,689
13,622
11917
11327
18,813
66,125
31612
126,637
101447
62,155
4,343
14)491
4)087
46649
24,667
59,457
80,374
107)610
6632
69)lll
39,875
53,884
12,804
4,461
11,314
195,908
71093
39)113
86)532
99,532
7,640
8,720
15,125
46669
6,615
32,662
A812
17 121
3,843
4)l45
18,790
13 363
10,545
14674
8648
121,930
21466
41080
25)153
77,120
68,213
59,132
73,617
16186
94,906
3,742
11,678
"i7,*94i'
3112,053
10339
33 384
63,742
326)405
49,056
56,340
305)195
3,699
98,576
6,786
42,250
8)530
1,262
14,401
55 873
225 977
149,731
35
4,606
l)602
9061
476
361
16684
120,393
24)903
37,262
18,782
25,119
78 958
47,557
186,572
56)242
23 875
39,863
89)423
741
4,295
697
77,182
13741
11572
17,015
70)224
43,485
44)304
60 786
17,461
GENERAL TABLES.
195
TABLE 10.—BEVENTJE RECEIPTS FROM HIGHWAY PRIVILEGES, R E N T OF INVESTMENT PROPERTIES, A N D I N T E R E S T :
1917—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, sco page 77.]
i City nnmber.
RECEIPTS FROM HIGHWAY
PRIVILEGES.
C1TT«
Total.
RECEIPTS FROM R E N T . O F INVEST- 1
MBNT PROPERTIES.
Major
highway
privileges
Minor
(highway
privileges highway
granted privileges.
publicservico cor
porations).
sinkmg
funds and
public
trust
funds for
municipal
uses.
Total.
RECEIPTS FROM INTEREST.
!
i
1
All
other.
Total.
On
current
1 deposits.
By
invest
ment
funds
and
from
invest
ments.
sinking
funds.
B
7
public
trust
funds for
munici
pal uses.
GROUP IV.-€ITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1917.
Yonkers,N.Y
Schenectady, N. Y . . . .
Kansas City, Kans
Oklahoma City, Okla..
Wilmington, Del
85,618
468
28,608
6,568
20,913
$5,468
358
28,608
6,568
20,779
Duluth, Minn
Akron, Ohio
Norfolk, Va
Elizabeth, N, J
Utica,N.Y
200
50,658
53,384
5,094
200
50,508
53,384
5,094
Somerville, Mass..
Waterbury.Conn..
St. Joseph, Mo
Manchester, N . H .
Troy,N.Y.
11,692
10,102
20,535
28,984
6,105
11,674
10,000
20,535
28,984
6,105
Hoboken,N.J....
Wilkes-Barre,Pa..
Fort Wayne, Ind..
Jacksonville, F l a . .
Evansville,Ind....
4,879
21,950
44,552
4,879
21,950
44,552
87 Erie, Pa
East St. Louis, 111.
Passaic,N.J.:....
90 Harrisburg,Pa....
91 Peoria, 111
1,571
1,571
27,284
39,957
2,737
27,284
39,957
2,737
4,861
25,688
500
92
93
94
95
95
Wichita, Kans....
Bayonne,N. J
South Bend, Ind..
Savannah, Ga
Johnstown, P a . . . ,
5,043
25 693
500
8,478
8,478
97
98
99
100
101
Brockton, Mass...
Sacrameato,Cal...
El Paso, Tex
Terre Haute, Ind.,
Holyoke, Mass...
9,398
1*978
67
808
6,316
9,393
1,734
67
808
6,316
102
103
104
105
106
Portland, Me.
Allentown, P a . . . .
Springfield, 111....,
Canton, Ohio
,
Charleston, S . C ,
2,768
145
10,606
1,638
26,810
2,768
145
10,606
1,638
26,810
107
108
109
110
111
,,-^Tenn.
PawtuckefcR.I....
BerkeleyJJal
Altoona.Pa
Mobile, Ala
675
18,161
31,935
246
9,258
650
18,161
31,935
231
8,258
112
113
114
115
110
17
J118
119
120
Atlantic City, N . J .
Sioux City. Iowa...
Little Rock,Ark...
Covington, Ky
Saginaw, Mich
23,740
28,759
20,689
9,150
.3,521
23,655
28,759
20,242
9,150
3,496
134
7,864
12,067
4,940
121
122
123
124
Flint, Mich...
Rockford.111.
Tampa,]
Pueblo, Colo..
New Britain, Conn.
San Diego, Cal..
Binghamton,N.Y.
York, P a . . . ' . . . w . . .
100
30,960
115
12,210
''li'So'
125
126
127
128
Springfield, Ohio..
Maiden. Mass
Lancaster, P a . . A .
Augusta, Ga
41,450
11,425
3,294
14,802
41,450
11,425
3,294
14,802
$150
110
134
150
18
102
182
5
244
30,685
$1,002
$28,794
27,635
30,484
69,509
25,615
$4,953
1,631
15,253
8,981
21,244
835
4,455
414
30,046
79,717
71,631
64,543
17,784
6,301
59,058
9
15,418
7,048
6,219
327
220
12,293
29 202
16,806
22,196
7,884
11,179
11605
9,459
4,563
4,012
130
130
"i85
"i85
28,741
14,684
15,054
34,460
10,877
5,670
9,391
9,691
30,638
4,727
60
60
*5*526
"5*526
23,216
97
20,525
22 853
17,628
16,549
97
3,460
7,163
6,078
1,147
1,147
385
2,466
2,466
11,384
70,325
10,195
24 951
28,358
9,420
12,110
4,920
19,459
9,070
9.383
100
4,574
9,383
100
4,574
29,721
25 262
73,352
14,499
49,781
3,849
15,361
19,720
5,158
7,770
58,441
10,925
14 207
40,389
37,051
4,987
4,807
11,485
32,040
6,394
504
81
1,371
4,455
414
6,219
327
312
15
1,000
261
1,500
4,463
0,800
3,527
4,107
2,197
137
1,668
1 034
5,363
1,625
1,550
15,906
7,716
310
1,964
67,073
1,819
1,385
19,288
1,159
1 174
7*713
1,142
3,456
3,465,
9,901.
3,ssr
34,468
6,118
18,986.
*1*327
3,081
1,371
5,268:
27,959
2,937
5,361
73,895
5,200
31,710
588
149,867
5,498
3816
2,916
34,259
14,737
4,927
3,816
2,916
1,923
1,923
8,295
10,929
*7,*858
'7*858'
19,224
998
14,500
5,820
1,253
1,721
1,285
25
470
180
30,019
2,036
12,127
19,430
8,843
2,036
8407
4,917
1,372
41,516
41,030
10,818
8,530
8,573
3,503
- 8,495
2,093
"1*372"
14,620
2,837
1,114
14 170
7347
1,513
1,035
53,632
554
10,301
326
1,585
1,610
275
429
400
16,942
10,042
2,342
2,667
5,473
22,407
1,585
1,610
275
400
6,803
10,617
69,280
46,197
5,263
6,667
11,634
4,608
3,144
1,285
25
470
180
$17,542
2,413
725
310
4,371
21,403
4,259
17,017
82,144
3,144
19,561
4,819
374
$6,299
23,591
14,056
60,218
3,427
279
811
4,874
3B9
595
"25
100
275
115
$450
917
811
4,874
339
595
85
447
2,597
220
188
220
188
25
^$3,091
504
81
1,371
2,909
134
7,864
12,067
4,575
$4,093
2,134,
22
704
19,561
4,819
22,539
130,018
5,112
571
2,131
9,589
14,500
2,846
859
19,724
1,452
1,194
622
10,517
***,'904
3,996
246
12,990
22,605
197
1,999
19,707
14.922
2,126
3519
"*"914'
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917.
129
130
131
132 Salem, Mass
$500
530
3,329
5,867
3,315
5,817
133 Haverhill, Mass
134
135 Pasadena, Cal
136
8,454
5,521
8,454
5,521
3,2*8
156,662
156,662
1,485
137
138
139
140
S3SS^&W:.T^.::::::::
»tt::::::::::::::
$500
4,700
.4,700
984
4,025
250
3,825
14
50
$656
625
734
200
M*7
$656 I
2,2*8
625 I
i,«7
!
$7,526
11 966
16,404 1
10,891 j
$4,737
9770
7314
5,871
43,531
5,145
9 855
15,117
6,894
4,615
7,40S
6,061
5,738
9,889
6,812
32,415
5,738
5,545
6,647
2 617
$1,008
1,605
530
11
551
63
$2,789
84
6,900
27,689
$2,112
2,190
10,012
7,343
2,447
9,045
3,793
102
28,812
986>
FINANCIAL STATISTICS OF CITIES.
196
'TABLE 1 0 . — R E V E N U E RECEIPTS FROM HIGHWAY PRIVILEGES, R E N T OF INVESTMENT PROPERTIES, A N D INTEREST:
1917—Continued.
[For alist 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 77.]
RECEIPTS FROM B E N T OF INVEST
MENT PROPERTIES.
RECEIPTS FROM HIGHWAY
PRIVILEGES,
Major
highway
privileges
(highway
Total.
granted
public serv
ice cor
porations).
RECEIPTS FROM INTEREST.
B;
Minor
highway
privileges.
Total.
funds and
public
trust
funds for
municipal
All
other.
Total.
On
current
deposits.
By
invest
ment
funds
and
from
invest
ments.
By
public
trust
funds for
munici
pal uses.
sinking
funds.
GROUP V.—CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1917-Continued.
141
142
143
144
145
Superior, Wis.
Macon, Ga
Muskogee, Okto...
Woonsocket, R. I..
Newton, Mass
$818
14,075
$818
14,075
$22
2,035
$22
2,035
22,075
7,677
22,075
7,677
144
144
146
147
148
140
150
1,000
17,508
5,640
5,012
31,877
1,000
Buttel Mont!
Wheeling, W. Va
Roanoko, Va
West Hoboken, N. J..
5,550
5,012
31,877
151
152
153
15i
155
East Orange, N. J.
Lansing, Mich
Galveston, Tex
Fitchburg, Mass...
Chester, Pa
24,046
984
5,675
5,777
1,429
24,046
864
2,700
5,777
1,320
156
157
158
150
160
Perth Amboy, N.
New Castle, Pa...
Lexington, K v . . .
Springfield, Mo...
Hamilton, Ohio..
11,500
1,000
7,022
2,6S6
7,022
2,686
11,500
1000
161
162
163
161
165
Charlotte, N . C . .
Decatur, 111
Dubuque, Iowa..
Portsmouth, Va.
Everett, Mass...
1,422
2,031
1,422
2,034
6,141
5,872
6,141
5,772
166
167
168
160
170
San Jose. Cal
Pittsfield,Mass...
Knoxville,
JUlUAVUIVt Tenn..
XW
Quincy, Mass..
Elmira,Elmira/N.Y.
4,505
7,304
4,048
6,583
4,505
7,394
4 048
171
172
173
174
175
Joliet,IU
NewRochelle.N.Y..
Auburn, N . Y .
Cedar Rapids, Iowa..
Niagara Fails, N . Y . .
2,000
3,242
5,055
5,055
176
177
178
170
Mount Vernon. N. Y .
Amsterdam, N. Y
Lorain, Ohio
Quincy, 111
Jamestown, N. Y
3,104
200
576
4,332
4,642
3,194
200
576
4,332
4,642
13,517
1,000
13,517
1,000
5,502
5,592
isa
181
182
183
184
185
Taunton, Mass..
Osbkosh,Wis...
Waterloo, Iowa..
Fresno, Cal
Everett, Wash..
186
387
-188
189
<190
Lima, Ohio
Jackson, Mich
Stockton, Cal
Shreveport, La
Austin, Tex
10,000
"4,#565
.A.
1.
dOl Columbia, S. C
.192 Boise, Idaho
Aurora,
111
ao3 WilUamsport, Pa
404 Waco,
Tex
105
106 Joplin, Mo
107 Orange, N . J
108 Lynchburg, Va
100 Bellingham, Wash
200 Colorado Springs, Colo..
.-201 Brookline.Mass
1202 Danville, ill
:203 Kenosha, Wis
:204 Newport, Ky
:205 La Crosse, Wis
206 Council Bluffs, Iowa....
507 Tulsa, Okla
-206 Winston-Salem, N. C...
•200 Ogden. Utah
210 Norristown, Fa
211 Stamford, Conn
212 Zanesville, Ohio
213 Madison, Wis
214 Waltham, Mass
215 Easton, Pa
216 Charleston, W. Va
217 Poughkeepsie, N. Y . . . .
218 Newport, R. I
210 Wilmington, N. C
$17,508
00
120
2,075
201
201
$1,148
"86
100
100
'""467*
""467
16,209
17,078
2,122
6,236
6,274
16,200
17,678
2,122
6,233
10,156
3,126
450
10,156
3,126
276
1,063
880
0,465
1,063
880
0,465
1,842
18
29,555
10,654
8,560
078
14,047
303
8,440
101
2,057
""244
207
177
195
69,992
180
207
177
195
69,992
180
1,132
13,081
3,202
5,081
22,732
870
5,007
2,717
620
2,014
000
4,177
3,609
10,056
12,043
900
4,177
020
4,632
8,281
6,062
10,538
11,519
6,209
14,893
3,770
8,104
5,674
3,156
13,058
9,451
7,428
11,525
23,278
3,481
3,813
3,700
6,037
1,401
3,367
47,313
0,440
7,876
1,085
0,440
6,821
4,020
4,013
7
10,250
26,442
10,158
25,681
22,653
7,698
7,309
10,093
20,244
11,094
11,500
22,610
3,717
1,027
5,105
25,212
20,267
2,353
338
3,557
1,601
25,528
16,660
23,583
2,448
312
5,460
20,216
2,607
720
101
65
8,191
553
"S'&O
854
120
2,787
224
1
301
174
24,977
7,405
5,795
28,703
7,574
4; 141
1,407
120
2,787
2,600
1,187
14,200
2,677
3,251
1,754
1,436
4,222
12,621
1,954
3,010
1,078
15,951
5,986
31,110
7,574
12,435
60
8,191
10
865
2
6,274
20,805
4,240
43,154
27,555
11,891
7,848
5,162
6,657
3,374
$1,716
1,408
10,000
1,449
8,120
10,170
4,707
4,190
4,183
2,345
$2,724
2,358
400
65
629
"*4*565'
10,170
14,533
0,412
10,840
6,435
$88
7,084
29,113
45,613
1,408
101
2,000
3,242
$3,046
8,505
5,048
5,806
3,021
2,358
400
720
1,440
8,120
14,200
2,677
3,251
1,754
1,435
1,915
"i,*74l"
1,234
38
1,187
1,915
"i,"74i*
$6,758
15,652
35,061
51,676
05,501
301
1,678
1,678
"i,*944'
"i,"044'
1,011
1,011
""497
"*407
*1,"203
"i,*203
49
162
40
162
434
154
434
154
371
371
750
750
4,055
175
"4*354'
175
"ii,"442'
1,690
26,720
3,705
23,013
2,886
2,050
4,087
18,710
10,960
10,561
22,382
3,354
11,304
0,650
50,080
8,493
"2,"380
106
485
6,906
1,237
802
763
4,824
1,012
2,285
3,077
4,218
21,722
226
7
683
485
1,284
15,324
2,060
1,520
2,434
1,021
1,231
3,353
651
370
65
114
45,102
367
2,250
10,475
2,037
1,364
310
52
10,133
65
3,187
l|084
315
1,270
1,401
23,521
3,178
12,815
20,405
1,258
304
17,640
.......
5,312
1,238
**"50
301
1,558
070
1,800
200
153
2,265
5,495
4,089
1,597
4,518
5,760
5,419
3,804
10
4,461
19,818
2,722
12,536
1,597
658
716
7,066
3,011
"l6,*472
1,386
6,710
167
3,004
484
11,003
1,086
262
3,021
.•••»■•
1,112
1,073
284
142
16,446
7067
2,063
16,488
1,204
'728
3,103
1,805
553
6,786
2,755
18 123
4,671
1,13}
26,0g
GENERAL TABLES.
197
. TABLE 1 1 — R E V E N U E KEOEIPTS FROM EARNINGS OP PUBLIC SERVICE ENTERPRISES: 1917.
[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 77.]
cur.
Grand total.
Group I . . . .
Group II...
Group III..
Group IV..
Group V . . .
Total.
Water
ply
$106,158,783
$83,858,440
51,931,821
14,734,772
17,432,578
12,499,010
9,560,602
40,559,671
10,643,286
15,131,541
9727,371
7,796,571
Electric
light and
power
systems.
Oas
sup
syst 5ms.
Markets
and public
scales.
$6,702,473 $1,200,460 $1,770,593
2,006,213
1,224,098
715,917
1,634,122
1,122,123
546,786
528,118
125,556
843,712
403,872
297,699
118,967
106,343
Pocks,
wharves,
and
landings.
Cemeteries
and crema
tories.
Public
halls.
Subways All other
for pipes
and wires. enterprises*
$6,977,867
$927,893
$173,648
$301,935
$4,245,474
6,280,791
342,288
231,631
91,967
31,190
89,153
1,674
376,272
223,057
237,737
2,014
42,309
80,760
37,062
11,503
266,822
1,883,445
2,077,245
51,972
113,656
119,156
24,690
10,423
GROUP L-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1917.
1 New York, N . Y
ft
3 PhUadelphia, Pa
4
5
6 Cleveland, Ohio,.
7 Detroit, Mich
8
9
10
$21,120,983
7,994,234
5,233,339
2,571,956
3,376,784
$13,474,556
6,876,135
5,018,595
2,406,444
3,108,290
2,748,395
1,905,816
2,166,692
2,436,200
2,377,422
1,869,547
1,884,486
1,544,611
2,331,181
2,015,826
$315,702
8,514
16,503
75,444
129,052
$1,085,280
72,225
21,330
117,425
83,175
4,342
753,877
167,056
$5,552,723
24,305
198,241
90,068
$1,778,002
$35,648
103,794
52,746
236,185
19,830
159,439
759
$2,014
$266,822
1,649
GROUP H.—CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
11
1?
13
14
15
16
Buffalo, N. Y
San Francisco. Cai
Milwaukee, Wis
Cftvinnati, Ohio...
Newark, N. J . . . . . .
New Orleans, La.
17
18
19
7ft
?1
Washington, D.C
.....
...
Seattle/Wash . . . . .
Jersey City, N J
Kansas City, Mo. ••
•
$1,292,546
$1,391,020
6,540
1,544,914
■ 1,004,151
999,234
1,362,880 1 1,321,084
1,611,830
1,549,964
....
1,183,460
569,326
......
.... ...
...
697,412
664,963
2,570,090
1 398,386
1,305,666
655,580
661,764
945,825
1,384,368
1,254,055
$11,988
30,023
$86,486
4,917
12,165
55,701
159,930
$14,436
30,072
199
5,133
1,209,662
49,269
$14,897
6,165
$1,508,351
298
453,017
$1,187
487
11,273
115,877
293,593
14,018
2,342
GROUP m.-<!ITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
Portland, < _„
Indianapolis, 1
Denver, Colo
Rochester, N. Y . .
Providence, R. I .
St. Paul, Minn...
Louisville, K y . . .
Columbus, Ohio..
Oakland,CaI
,
Toledo, Ohio
Atlanta, Ga
Birmingham, Ala..
Omaha, Nebr
Worcester, Mass....
Richmond, Va
37 Syracuse, N . Y ™ .
Spokane, W a s h . . . .
New Haven, Conn.
Memphis, Tenn....
Scranton, Pa
48,056
47,181
772,564
874,428
473,191
715,0S6
646,023
265
483,841
521,049
50,570
876,680
565,650
518,578
24,618
860,383
535,677
344,532
415,716
413,609
3,719
444,323
60
129
324,819
286,694
281,499
465,684
San Antonio, Tex
Bridgeport, Conn
New Bedford, Mass...
Salt Lake City, Utah..
Nashville, Tenn
13,647
58
398,659
Hartford, Conn
,
Reading, Pa
,
Youngstown, Ohio..
Fort Worth, Tex...,
Camden, N . J
Albany, N . Y
Springfield, Mass..
Lynn, Mass
Des Moines; Iowa.
Lawrence, Mass...
14,975
694,527
843,959
494,123
731,527
808,571
87,995
Paterson, N. J
Grand Rapids, Mich.
Fall River. Mass
Dayton, Ohio
Dallas, Tex
Cambridge, Mass
Lowell, Mass
Tacoma,Wash
Houston, Tex
Trenton, N . J
$763,214
301,837
438,062
266,243
1,001,598
359,457
480,810
260,626
270,038
291,179
544310
378,573
28,674
154,497
$7,525
44,086
17,230
24,258
2,437
$82,865
5,799
6
16,016
$48,943
28,032
"ii,m
32,365
2,223
248
15,243
1,054
$546,786
*21,*235
429,003
11,149
60
129
9,525
256
17,350
6,977
473,229
dio"
3,719
4,171
537
37,615
23,533
2,461
11,186
416,312
254,909
401,943
223,859
359,457
29,973
18,793
58
4,429
15,427
925
66
5,146
35,132
30,910
3,852
22,256
21,645
21,750
11,268
1,816 I.
6,201
1,380
"3,"356"
291,179
344,575
386,295
533,030
345,838
142,362
4,175
1,287
"5,*932
4,542
4,038
11,280 ;.
32,740
20,742
10,765
"*i,#124
15,127
"*7,"663'
68,953
25,952
7,922
940
371,974
280,192
340,864
425
36,182
$126,366
407,794
412,669
277,679
262,368
264,149
465,684
$39,734
$3,970
13,852
4,836
1,370 L
11,114
FINANCIAL STATISTICS OF CITIES.
198
TABLE 11.—REVENUE RECEIPTS PROM EARNINGS OP PUBLIC SERVICE ENTERPRISES: 1917—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 77.]
CITY.
Total
Water
supply
systems.
Electric
light and
power
Gas
supply
systems.
Markets
and publio
Bocks,
wharves,
and
landings.
Cemeteries
and crema
tories.
Public
halls.
Subways All other
for pipes
and wires. enterprises.
GROUP IV.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 I N 1917.
$303,127;
163,291
619,572
197,370
300,556
$302,237
161,848
320,463
197,370
296,580
72
73
74 Norfolk, Va
75 Elizabeth. N. J
76 TJtica, N. V
628,224
413,288
248,319
1,423
5,072
335,039
402,445
216,227
77
78
79
80
ft. Troy, N. Y
240,359
273,476
3,889
181,635
274,810
240,359
273,476
ft?
239,254
1 928
430,589
709,243
191,490
230,886
87
-88
89
90
?1
392,348
382,511
92
33
94
95
96
2,381
357,416
123,259
195,425
937
37
98
99
100
101
159,387
200,678
409,073
19,512
789,008
152,537
168,039
409,073
i40,O77
413,993
102
103
104
105
106
325,523
145,921
242,305
159,200
50,818
284,093
145,921
154,801
150,757
65,744
107
103
109
110
111
7,594
324,070
1 748
139,973
170,651
67 Yonkors, N. Y . . . . . . . . . . . . . . . . . . . .
<68
<69
70 Oklahoma City, Okla...*
71 Wilmington, l5el. ■ . ^ . . . * . r . . . . . . .
«*•
*4
85
86
m
100
178,763
3,837
Atlantic City, N. I
117
118
119
120
236,773
115,954
4,024
247,185
121
122
123
124 York, Pa
175,681
350,046
141,804
241
125
126
127
128
121,316
126,274
180 687 j
203,531
$293,185
$769
2,984
992
10,813
16,480
75
1,423
3,8S9
404
1,005
164,505
273,780
i36,087
168,784
164,167
$121
1,443
290,149
535,127
$15,537
$5,072
16,726
25
1,211
4,353
270
2,750
5,000
3,368
717
5,062
2,387
22,186
421
1,534
7,882
100
178,768
2,500
1,476
356,4i6
118,804
160,444
19,403
937
257
1,000
$1,080
905
4,593
4,455
10,985
26,298
6,800
6,291
i9,512
234,933
21,874
318,802
2,239
5,246
2,000
4,960
10,880
233,047
177,333
24,024
$44,250
343
5,268
1,748
i39,973
131,126
19,561
21 2118
542
3,483
4,329
4,621
993
8 SIS
113
114 Little Rock, Ark
115
116
233,017 [
179,873
12,119
162,743 1
150,860
$329,104
1,547
12,119
1,731
585
11,216
110,650
116,513
172,660
139347
10,666
7.326
10,203
343
368
4,024
3,641
728
215
241
12,456
11,310
6,554
11,736
1,083
225
9,761
8,027
110
60,772
3,302
GROUP V.—CITIES HAVING A POPULATION OP 30,000 TO 50,000 I N 1917.
129
130
131
132
$84,615
5,533
121,056
130,405
$75,770
133
134
135 Bay City, Mich
136
144,848
667,071
195,771
136,851
144,164
279,353
87,960
136,851
$269,005
107 261
137
138
139 Lincoln, Nebr.
140 i Chelsea, Mass
9,851
17,246
210,783 j
121,812 I
178,813
121,812
31,308
$8,815
$275
3,086
123,885
$5,533
$355
3,434
28
123
560
96
$1,002
i7,590
650
2,118
59
667
$250
50
7,483
17,137
••™
::::::::::::
GENERAL TABLES-
199
TABLE 11.—REVENUE RECEIPTS FROM EARNINGS OF PUBLIC SERVICE ENTERPRISES: 1917—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 77.]
ii
Total.'
CITY.
Water
supply
systems.
Electric
light and
Gas
supply
systems.
Markets
and public
scales.
Bocks,
wharves,
and
landings.
Cemeteries
and crema
tories.
Public
halls.
Subways All other
for pipes
and wires. enterprises.
GBOUP V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1917-Contlnued.
141
142
143
144
145
$220,987
102,572
148,525
182,020
$216,992
97,084
147,657
182,020
146*
147
148
140
150
122,246
116,559
147,143
6,851
139,844
151 East Orange, N. J
lira Lansing, Mich
153
154
155
163,736
341,721
156,993
160,310
2,178
163,736
140,398
155,315
151,168
156 Perth Amboy, N. J
157
158
159 Sprinirtteld, Mo
160 Hamilton, Ohio
205,325 j
3,460
4,892
3,292
260,766
199,414
161
Ififl
158
154
155
Charlotte, N. C...'
Decatur,111..... . . . . . . . . . .
...
Dubuque, I o w a . . . . . . . . . . . . . . . . . . . .
Portsmouth, Va...
Everett,Mass..........
137,779
92,789
83,629
4,042
122,959
128,903
92,789
82,259
li4,032
166
167
168
169
170
Pittsfield, Mass
KnoxYUle, Tenn
Quincy, Mass
Elmira, N - Y . . .
...
129
136,529
232,063
172,807
199,888
i36,072
221,481
161,830
187,866
100,110
....
100,110
3,624
121 535
132,003
153,146
176
177 Amsterdam, N. Y.-....-...» * •• . . .
178 Lorain, Ohio..... . . . . . . . . . . . . . . .
....
179 Quinsy,Hi . . . . . . . .
ISO
il9,647
116,994
91 216
244,263
li9,647
113,698
90,324
139,472
171
17?
173
174
175
181
182
181
184
185
......
Joliettlll
New Bochelle, N. Y
Cedar Rapids, Iowa
Niagara Falls, N. Y
•
61,456
$3,780
2,818
$2,670
1,828
$186,170
$3,826
$300
1,561
4,924
6,746
223
324
2,178
78,252
3,781
802
2,333
568
51
841
1,934
77,272
1
107,754
102,556
18,823
34,663
307,167
105,418
90,429
2,336
546
191
192
193
194 WiDiamsport,Pa . .
195
155,053
5,938
97,043
12,192
136,164
.....
*.T.
185,549
127,562
95,299
11,581
18,823
5,491
1,562
2,187
4,342
36
30,740
27,206
i§6,i64
34,204
201
202
203
204
205
124,442
119,141
206
207
908 Winston-Salem, N. C.
209
210
132,078
143,227
94 166
112,892
1,410
131,301
137,245
80,638
104,098
777
90
4,805
li3,022
91,577
115,164
3,742
i66,666
80,847
101,196
5,409
692
102
3,742
i6i,049
57,025
170
3,415
1,640
i,3ie
285
447
182
12,192
91,044
66,862
158,559
4,282
101,049
'427
61,041
$22,223
3,923
4,064
40,733
101,183
101,062
73 005
173,661
211
212
213
214
215!
216 i
217
218
219
6,ioi
3,296
664
196
197
198
199
200
93,8721
78,926
56,864
2,507
153,102
186
187
188 Stockton Gal
189
190
116,854
3,624
6,245
7,626
2,273
248
...
179
10,977
12,022
892
5,296
62,911
..
1,878
i,709
8,927
129
457
10,403
U2,876
131,162
151,212
984,
1,192
$3,320 1
6,998
100,987
90,831
94,229
Everett, Wash
io5
3,292
121,058
260,334 1
98,457
94,229
3,913
64,475
Taunton,Mass.... . . . . . . .. . . .
flshkosh, Wis
.
Waterloo Iowa.. . . . .
•• •
868
14,024!
694
7,950
1,129
2,130
140
4,892
$215
ioi,i83
93,872
71,287
56,131
9,329
689
6,143
14,387
715
5,301
7,326
313
733
3,690
434
8,794
1,410
2,202
9,789
13 866
249
4,282
77
1
8,289
i
-I
FINANCIAL STATISTICS OF CITIES.
200
TABLE 12.—GOVERNMENTAL COST PAYMENTS FOR EXPENSES OF GENERAL DEPARTMENTS, BY
[Fa a list of the cities arranged alphabetically by states, with the number
I.—GENERAL GOVERNMENT.
Executive branch.
Legislative branch.
Total.
I
Total*
Grand total..,
Group I . . .
Group I I . .
Group III.
Group IV..
Group V...
Financial.
Chief executive.
Council Clerk (Legisla
Execu
tive inand
tive
Auditor Special Treasurerl ment and Collection Other
o!
vestiga- Mayor.
, board of council.
cham levy of
of
boards or comp account-l
ing and or
financial.
aldermen,
tions.
berlain.
and com" troller. auditing.
revenue. revenue.
$634,345,219 $72,489,108 $1,909,370 $597,217 $45,127 |$1,053,849 |$2,166,745|$3,382,116 $317,084 $2,368,682 $4,988,798 $4,037,954 $1,759,269
326,388,760
93,220,520
107,129,302
59,011,0*6
48,589,591
43,762,183
11,477,920
8,149,546
4,971,963
4,127,496
924,356 238,376 39,766
322,591 138,863
287,528 94,692 5,075
177,298 70,758
197,594! 54,528
492,075
109,439
166,879
154,610
130,846
162,995 1,789,850
452,413 522,672
601,355 530,608
490,300 308,446
459,682 230,540
61,852
60,133
95,674
53,378
46,047
791,988 2,444,288 2,348,148A
450, r*
989,250
472,798
520,!
785,831
490,131
407,864
323,494
434,250
290,271
310,710
335 179
GBOUP I.—CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1917.
New York, N . Y .
Chicago. Ill
Philadelphia, Fa.
St. Louis, Mo
Boston, Mass
Cleveland, Ohio..
Detroit, Mich
Baltimore, Md....
Pittsburgh, P a . . .
Los Angeles, Cal..
$138,314,510 $18,853,066
53,783,242, 8,220,626
4,988,425
33,706,614
1,845,295
15,209,270
2,221,516
22,939,311
12,460,173
12,057,653!
10,182,162!,
14.134,943;
13,600,882.'
1,472,175
1,334,784
1,018,929
1,996,581
1,810,786
$223,057 $60,622
277,940 62,316 $36,850
79,584 26,750
8,260
82,305
1,800
1,763
20,913
37,525
69,229
46,956
58,500
28,347
14,018
13,574
3,200
33,714
14,122
1,153
29,593
44,159
15,401
42,343
$70,197
16,546
12,796
13,107
39,064
10,830
17,410
8,360
31,557
35,471
$821,450
353,619
126,464'
98,428,
50,103
63,815
65,863
22,178
76,914
111,016
$6,357
1,125
$119,669
255,740
83,062
42,531
60,481
$603,835
452,708
325,765
85,340
252,296
$651,116
627,567
360,499
146,106
136,670
37,451
52,860
16,318
38,188
151,102
91,103
110,312
214,790
157,037
49,725
69,887
107,780
56,829
141,969
18,472
13,006
17,527
5,365
GROUP II.—CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
Buffalo, N . Y
San Francisco, Cal..
Milwaukee, Wis...,
Cincinnati. Ohio....
Newark. N . J
New Orleans, La...
Washington, D . C . .
Minneapolis, Minn..,
Seattle, Wash.
Jersey fcity,N".J"
Kansas City, Mo..
$11,896,940
11,440,137
8,769,489
9,532,979
9,791,564
5,193,259
$1,219,234
1,659,462
908,801
1,315,218
1,120,248
680,304
57,428
52,555
25,963
$27,955
9,859
26,361
49,684
$24,844
6,899
20,724
16,400
frSMS
754,782
775,470
1,153,750
763,011
1,127,640
53,706
33,515
4,000
7,015
22,530
9,829
10,338
13,989
8,213
6,984,464
5,873,8S7
6,547,055
$144,181
**27,"966
18,925
19,398
81,029
36,055
17,414
98,846
8,599
$52,755
34,447
35,127
69,729
24,097
32,887
$3,653
9,755
3,455
9,845
5,902
$50,856
31,357
28)704
38,562
24,523
16,432
$138,811
125,090
58,975
81,996
132,258
32,572
$54,883
77,704
38,622
41,080
83,503
37,600
39,317
52,631
78,826
24,676
78,180
778
16,482
2,635
7,628
10,980
61,554
124,301
6,960
78,569
113,984
56,825
70,627
67,730
110,382
31,059
1,571
12,558
30,723
41,661
GROUP m.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
22 Portland, Oree....
23 Indianapolis, Ind..
24 Denver, Colo
25 Rochester, N . Y . . .
26 Providence, R. I . . .
27 St. Paul. M i n n . . . .
28 Louisville, Ky
29 Columbus, Ohio...
30 Oakland, Cal
31 Toledo, Ohio
32 Atlanta, Ga
33 Birmingham, Ala..
34 Omaha, Nebr..
35 Worcester, Mass*.
36 Richmond, Va
37 Syracuse, N. Y
38 Spokane, Wash
39 New Haven, Conn..
40 Memphis, Tcnn
41 Scranton, Pa
42 Paterson, N . J
43 Grand Rapids, Mich...
44 Fall River. Mass
45 Day ton. Ohio
46 Dallas, Tex
47 San Antonio, Tex
48 Bridgeport, Conn
49 New Bedford, Mass
50 Salt Lake City, Utah..
51 Nashville, Tenn
52 Cambridge, Mass
53 Lowell, Mass
£4 Tacoma, Wash
55 Houston, Tex
56 Trenton, N . J
57 Hartford, Conn
58 Reading, Pa
59 Youngstown, Ohio.
60 Fort Worth, Tex
61 Camden, N . J
62 Albany,N.Y
63 Springfield, Mass
64 Lynn, Mass
65 Des Moines, Iowa
66 ! Lawrence, Mass
$4,109,556
4,240,6S9
4,765,786
5,197,774
4,389,664
3,825,115
3,564,306
2,898,349
3,708,607
2,757,822
2,677,487
1,359,001
2,857410
3,438,249
2,292,931
2,714,536
1,909,884
2,560,893
2,112,636
1,661,568
1,897,878
2,042,968
1,881,678
1,789,832
1,996,820
1,650,078
2,296,750
1,923,993
1,841,657
1,450,771
2,284,673
1,671,162
1,399,127
1,574,911
1,586,957
2,481,097
1,022,823
1,398,272
878,450
1,416,710
2,032,524
2,775,489
1,595,966
1,793,979
1,396,474
$239,607
182,395
688,131
378,998
343,688
253,325
252,945
271,467
337,588
243,980
151,362
120,071
210,029
162,331
261,769
242,827
136,394
157,381
121,480
133,364
96,346
162,538
96,965
185,784
136,329
131,605
150,241
169,537
146,751
135,511
123,594
112,609
131,315
106,635
173,768
83,988
134,136
80,547
106,648
232,326
139,326
106,742
104,840
76,740
$10,178
9,423
28,933
35,940
$1,547
5,785
8,605
5,129
9,327
1,000
9,326
13,342
18,745
11,732
14,821
2,692
6,579
15,490
3,166
3,592
17,832
5,923
13,268
8,470
1,953
7,471
$10,977
5,932
10,359
9,061
$4,675
500
8,190
6,988
7,849
7,425
10,508
6,738
4,000
7,474
1,300
5,746
6,454
863
"i,"425
2,850
3,994
7,199
3,325
3,198
4,961
4,338
7,641
$49,781
36,649
41,180
28,968
48,011
84,106
"32*708
12,566
23,150
27,229
22,265
37,350
16,167
2,271
4,275
18,051
24,373
23,042
19 431
2,594
1,927
4,888
16,655
3,968
5,600
*13,*479
"2,"4d6'
26,070
1,366
2,600
1,000
**5,"578
8,246
10,383
21,102
*24,"363
19,272
21,532
17,061
$44,764
18,317
25,184
23,934
11,444
20,990
11,453
18,658
25,246
12,553
16,036
13,297
18,954
10,164
13,050
13,629
13,444
11,732
3,120
8,456
4,313
10,958
6,612
8,905
10,328
8,585
8,013
7,333
12,452
11,179
6,685
6,144
13,150
9,849
4,361
5,590
5,567
6,570
4,936
7,180
12,045
8,794
4,701
7,389
4,544
$2,602
900
1,000
3,280
2,000
4,993
2,248
3,523
1,685
233
173
2,353
2,150
2,318
925
732
370
3,047
2,422
7,540
475
36,565
2,495
1,659
2,450
2,000
190
2,557
905
549
1,335
12,331
54,323
36,727
38,584
21,365
6,827
12,020
7,666
3,878
1,084
1,832
4,084
11,791
13,140
22,148
14,394
2,285
11,717
12,047
3,331
17,452
6,694
5,935
45
2,693
2,077
16,725
15,206
8,288
3,475
20,603
2,210
4,290
8,216
6,015
4,517
1,836
7,521
13,486
10,875
6,018
2,202
2,275
$1,971
29,698
54,611
29,014
32,307
156
29,548
20,273
28,604
19,118
24,966
16,310
8,220
26,209
20,661
21,747
1,570
17,843
13,984
9,217
12,002
14,087
14,669
17,991
31,845
15,182
27,127
20,817
7,978
13,439
27,042
19,790
7
18,514
9,690
18,253
5,982
16,867
2,957
15,124
21,518
20,724
16,424
1,942
9,833
$7,067
19,728
6,593
17,831
21.623
26,455
16,204
26,444
3,775
29,257
13,766
22,370
4,477
1,442
14,896
7,411
31,711
12,051
1,447
9,013
14,616
13,026
16,959
12,796
17,583
3,358
8,352
10,421
1,000
11,269
9,415
14,943
12,948
13,541
11,727
12,828
5,662
17,233
9 642
2,562
6,826
538
480
985
495
1,454
281
2,141
1,585
1,734
392
GENERAL TABLES.
201
PRINCIPAL DIVISIONS AND SUBDIVISIONS OF THE GENERAL DEPARTMENTAL SERVICE: 1917.
assigned to each, see page 19. For a text discussion of this table, see page 82.]
GROUP 1.—CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1917.
$810,140
481,168
249,388
67,704
65,270
33,313
34,206
54,819
111,942
86,847
$14,160
40,757
59,612
31,956
$50,4
11,8
45,797
7,994
37,182
72,091
81,274
$995,220 $197,475
198,652' 121.611
45,587 57,846 $42,465
45,605
74,206
117
12,205
40,374
7,443
53,817
48,973
13,803
17,878
$21,651
6,887
500
16,640
27,087
$19,498
$100
3,593 16,537
13,829
5,246 9,218
2,292
1,440
$6,i085 $2,
2,466,300
67,781
597,102
149,433
375,281
78,359
18,549 $92,548
60 26,153 201,254
$500
60
19,422
1,318
1,741
2,660
90
165
26,500
20,730
85 13,340
156,853
32,412
61,644
76,749
62,904
$453,383 $4,575,274 $154,612 $401,453
91,501' 1,348,084' 88,002 494,958
93,055 830,883 66,344 175,964
92,568
43,685 377,058 33,709
46,17lf 485,685 28,676 171,114
50,002]
40,202
10,068
43,101
3,360
293
47,793
33,041
62,297
224,342
257,381
182,000
331,018
244,128
6,873
12,919
9,000
27,290
8,991
20,882
74,292
20,019
83,317
123,447
1
2
3
4
5
6
7
8
9
10
GROUP H.—CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
$53,923
67,208
38,170
51,096
37 631
24,858
23,649
29,579
60,005
34,345
38,010
$17,579
$24,223
69 583
8,979
85,594
25,616
9,004
$22,297 $13,621
117,078 21,517
23,003
8,111
39,440 16,458 $13,906
35,827
22,011
5,065
14,475
54 081
75,645
7,350
15,060
12,784
19,805
40,241
7,341
$74,450
5,400
13,504
4,041
3,832 $5,136
21,804
$500
21,170
23,997
$500 $14,055
60 88,420
100 21,855
516
269
11,439
62
$73,511
30,148
15,886
86,133
26,311
49,720
50
105
600
57,199
100
25,497
454
8,087
62,237
39,652
9,575
13,555
19,811
$346
34,905
808
16
289
286
23,584
47,700
$22,041
10,850
46,642
39,514
45,639
46,008
23,877
18,406
1,830
$188,218 $5,339
342,747 20,614
210,828 13,002
200,709 11,503
160,294
4,822
144,368 10,400
223,575
127,307
189,646
198,522
204,430
$17,734
64,371
73,029
63,155
35,994
66,286
9,675
5,636
50,824
5,490
46,748
2,892
8,204 1 99,153 |
11
13
14
15
16
17
IS
n
ft)
?1
GROUP III.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
$34,972
18,234
32,467
24,315
18,981
18,435
26,928
14,216
36,470
14,301
14,314
12,437
21,986
7,989
15,689
13,670
19,244
5,601
15,687
13,167
8,221
10,004
3,907
10,926
8,767
10,223
6,445
5,106
22,513
13,502
5,586
5,488
12,069
10,321
14,068
7,812
7,890
8,051
9,108
7,144
7,245
6,728
6,762
12,590
2,900
$3,355
6,877
6,217
8,480
7,093
5,254
5,525
3,369
3,684
1,419
7,876
7,877
4,089
3,109
4,248
15,125
9,118
6,806
6,477
4,688
8,030
3,854
3,065
$23,394
25,310
21,728
6,007
11,339
7,030
9,291
16,662
19,042
22,094
8,873
9,437
17,584
15,860
16,640
9,736
13,729
5,500
2,022
1,198
23,877 .
7,130
8,166
8,391
7,328
7,715
8,665
26,331
11,447
5,457
5,350
9,365
15,270
11,232
7,662
$14,465
13,387
5,175
19,120
42,673
3,590
$16,685
4,407
9,743
4,778
8,835
5,831
6,446
7,280
6,216
2,993
1,762
971
1,235
2,211
18
7,380
232
4,135
8,329
7,423
16,308
200
114
131 41,224
4,337
9,181
100
10
6,637
1,143
332
115
3,098
496
50 25,027
5,054
2,897
1,500
5,403
30
1,000
5,400
2,860
363
5,568
363
34S
1,525
1,850
3,209
2 234
11,426
3,852
1,915
505
3 326
182
329
150
57
248
5,206
22
12,131
23,210
3,529
39,651
24,723
1,300
9,581
2,938
S32
31,650
$26,669
3,598
60
$11,113
8,114
236
$1,618
11,193
36,368
1,700
1,474
500
6,427
10,316
3,991
32,846
6,629
4,579
17,403
995
15,304
3,320
100
300
4,795
362
2,400
5,855
5,535
7,399
18,732
3,250
5,716
9,311
862
4,535
2,898
1,800
473
1,209
1,500
1,771
1,211
795
8,136
$238,104
3,346
1,451
130
100
2,450
16,499
536
2
15
3,359
$8,145
12,384
11,020
32,605
2,033
21,183
25,117
43,184
12,491
5,715
5,268
6,407
16,573
1,981
3,256
378
3,958
1,905
6,264
4,819
11,415
$500
11,278
4,223
1,882
5,105
7,762
7,934
$245 $2,037
1,752
1,731
6,709
10,804
4,833
5,087
5,367
60i
7 W1
4,061
4,647
2,951
8,442
4,550
4,443
4,672 $12,645
8,067
13,021
6,430
7,103
9,413
$12,050
$3,783
537
1,238
20,645
7,620
598
546
6,466
14,992
940
?7t
?3
?4
?5
W
77
?8
?9
30
31
3?
33
34
3*
36
37
38
39
4ft
41
4ft
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
6?
63
64
65
66
FINANCIAL STATISTICS OF CITIES-
202
4
T A B L E 1 2 . - < * 0 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 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
I.—GENERAL GOVERNMENT—
II.—PROTECTION TO PERSON AMD PROPERTY.
continued.
General govern
ment buildings.
Elections. Care and Rent
of
maintc- leased
buildings.
Grand total..
Group I . . .
Group I I . .
Group III.
Group I V .
Group V . .
Inspection service.
Fire department.
CITT.
Total.
Gen
eral
super
vision.
Police
depart
ment.
General
conduct
of depart
ment.
Register
Militia of deeds
and
and
mort
Water. armories. gages.
Build Plumb
ings.
ing.
Total.
38,475,655 $8,633,922 1892,770 $135,634,803 $116,599 $69,082,060 $52,262,004 $2,461,475 $1,087,154 $2,255,513 $5,416,342 $2,194,823$643,681
5,796,417 5,444,666 703,317
1,187,346 1,341,018 87,175
943,646 31,362
761,463
526,193 20,949
400,146
49,967
330,283
68,594,626
20,165,145
23,910,985
13,131,735
9,832,312
77,709 38,806,730 22,160,838
823 9,468,111 8,662,285
23,912 10,807,411 10,960,406
12,820 5,836,923 5,994 178
1,335 4,162,885 4,484,297
86,231
294,358
789,954
605,375
685,557
795,909 1,707,420
168,174 456,136
70,411
81,662
30,726
7757
21,934
2,538
3,295,501 1,465,931 151,749
661745
250,201 145,006
757,074
261,494 152,707
376,971
132,540 93,797
325,051
84 657 100,322
GROUP L-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1917.
New York. N . Y .
Chicago, HI
Philadelphia, Pa.
St. Louis, Mo
Boston, Mass
Cleveland. Ohio..
Detroit, Mich
Baltimore, Md.*..
Pittsburgh, P a . . .
Los Angeles, Cal..
$28,461,143
$1,542,790 $3,102,418$582,071
'586,841
—,—1
8758 12,272144
1,840,738
477,980 24,726
6,832,688
933,242
129,241
3,445
3,774,813
338,009
291,527
4970
4,885,368
169,385
178,741
187,762
157,329
309,833
256,866
131,246
127,743
192,760
148,014
20,862
43,125
15,360
$15,998,620 $9,139,591
7,465,597
3,338,512
4,566,325
1,447,069
2,191,019
1,213,081
$8,728
2,618,333
1,900,685
2,061,696!
3,024,919
2,381,361
2,683,410 68,981
2,217,084
1,068,146
1,589,622
1,307,311
1,079,934
921,823
858,088
1,206,457
956,286
1,140,405
960,664
$83,824
$641,800
48,500
28,362
15,672
1,188
59,349
2,407
389,964
281,825
73,808
78>47
38,742
91,959
86,019
76,505
$1,549,317
587,713
242 728
163,648
245,919
78,905
110,481
96 275
111,272
109,243
$718,764
183,068 $55,620
85 536
86,298 17,946
149,437
23,972
42,488
59,174
62,534
54,660
11,986
19,407
25 054
21,736
GROUP n.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
Buffalo, N . Y
San Francisco, Cal..,
Milwaukee, Wis.....
Cincinnati, Ohio ,
Newark. N. J..
,
New Orleans, La...,
Washington, D. C ,
Minneapolis, Minn..,
Seattle, Wash
Jersey City, N . J . . . ,
Kansas City, Mo....
$113,153
216,450
68,851
191,399
136,306
18,247
$123,754
142,305
84,883
120,416
229,138
70,453
113,025
136,662
129,362
78,747
95,045
160,464
100,955
134,858
$6,373
6,569
9,606
22,887
$2,856,511
3,476,136
1,627,802
1,892,001
1,898,917
1,174,639
3,665
1,977,973
1,129,572
1,443,502
1,453,807
1,234,265
31,239
*6,"665
$1,232,640 $1,280,028
1,556,772
1,544,627
694,648
765,601
985,192
766,651
1,069,546
694,994
472,468
585,330
1,029,610
445,321
500,046
847,791
634,077
671,646
571,033
789,385
$84,705
135,624
5,842
68,187
$89,906
2,700
11,894
3,480
2,639
42,783
9,672
41
5,059
484,702
$41,798
68,858
29,733
32,620
31,413
50,322
$81,642
80,236
63,818
61,492
84,439
50,821
$22,285 1$23,894
30,264 9,725
24,360 18,426
26,787 8,400
28,119 9,507
7,862 31,086
40,127
41171
16,062
55,746
48,281
70,577
53,730
38,319
34,427 17,785
38,330 1423
12,502 5,886
10,539 7,713
14,726 11,161
54,042
GROUP HI.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
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
Spokane, Wash
New Haven, Conn..
Memphis, T e n n . . . .
Scranton,Pa
Paterson, N. J
Grand Rapids, Mich..
Fall River, Mass
Dayton, Ohio.
Dallas, Tex
San Antonio, Tex
Bridgeport, Conn
New Bedford, Mass...
Salt Lake City, Utah.
Nashville, Tcnn
Cambridge, Mass
Lowell, Mas3...
Tacoma, Wash
Houston, Tex
Trenton, N . J
Hartford, Conn
Reading, Pa
Youngstown, Ohio.
Fort Worth, T e x . . .
Camden, N . J
Albany, N . Y
Springfield, Mass...
Lynn, Mass
Des Moines, Iowa...
Lawrence, M a s s . . . .
$472
81,646
75,655
17,138
56,375
2,737
51,770
52,059
50,767
2,563
13,423
5,299
18,162
6,796
25,395
5,904
20,121
$20,790
22,765
55,599
46,032
78,116
25,688
32,713
8,218
52,462
4,757
10,650
12,365
31,608
31,939
32,609
$198
18,124
883,926
889,811
628,315
778,301
562,672
600
630,849
359,208
759,438
613,660
588,021
$363,996
555,415
292,784
525,790
574,566
362,345
474,890
259,221
322,501
257,393
322,394
143,680
237,181
308,570
260,168
557,392
349,075
548,497
525,082
367,371
253,208
128,222
264,322
260,496
145,960
3,325
4,887
34,103
19,073
13,933
11,040
18,135
11 174
18,003
3,108
9,152
20,184
12,666
6,006
13,128
13,766
11,354
8,036
19,475
17,291
26,402
22,192
12,799
6,666
18,667
18,376
10,170
1,330
1^650
16,351
22,909
8,590
18,817
20,674
16,992
42,585
5,581
13,838
9,725
14,467
20,121
30,231
10,937
10,520
2,731
1,834
525
, 1*927
43,761
17,628
18,494
10,785
11,604
$1,014,408
1177 361 $14,856
739,862 1 4,146
1,125,792
1,138,830
2,108
720
4,408
485,943
429,935
391,675
350,928
464,625
428,167
553,957
383,555
288,651
350,256
425,280
368,716
299,709
395,307
369,383
210,896
172,953
206,105
164,526
,179,379
185,208
271,412
206,763
155,837
170,054
502
400
564,483
179,571
277,271
230,372
366,055
206,812
162,902
112,604
178,046
189,389
281,492
101,450
142,817
' 109,509
198,131
1,000
512,044
627,435
306,557
350,826
272,413
243,275
273,259
137,928
103,078
130,484
$582,991
444,183 $118,551
302,807
74,580
542,157
20,000
437,200
425,486
50,722
385,603
337,833
361,082
45,009
287,008
275,473
146,492
37,704
330,943 143,245
283,672
263,916
282,878
13,000
183,416
324
252,166
227,499
179,041
16,889
219,104
45,108
243,167
173,683
167,368
194,887
43,200
174,119
34,655
250,426
1,039
155,067
113,460
159,354
174,610
190,519
26,927
146,029
178,154
171,166
259,216
63,710
121,325
107,918
145,957
248,912
283,6S9
44,175
143,403
163,270
74,826
130,047
$27,376
15,288
$36,545
19,017
34,188
21,436
29,115
$2,953
18,531'
25,622
21476
30,434
16,948
8,425
19,093
25,341
38,014
19,260
20,605
1,423
33,504
2,050
i5,077
9
219
3,663
1,320
442
14,032
8,138
1,288
328
670
1,659
516
3,799
9,889
12,332
15,461
12,305
21,813
10,390
6,541
8,030
7,654
10,708
17,881
10,937
12,304
19,965
16,872
12,431
14,770
13,342
7,594
11,685
6,198
12,081
13,471
9,751
6,432
12,677
16,807
24,628
22,355
7594
6,440
$14,181 $7,734
8,646 2,700
6,883 4,576
6,160 7,293
11,479 9,952
6,714 2 'HS
8,893 2,488
15,947
11,865 6,155
8,986
5,280
!'?21
8,173 5,243
13,528 6,185
3,300 3,297
11,100 2,750
6,743 2,845
2,028 3,589
5,440 1,875
5,258 4,835
3,067 1,-881
2,358 3,000
3,566 3,263
1,000 1,860
5,394 3,907
6,053 5,013
2,223 4,507
9,477
5,009 3,0S6
3,500 3,957
3,775 3,873
2,634 2,400
3,599 1,252
2,499 2,226
1,800 3,600
2,811 1,755
5,694 3,300
2,114 2,675
2,294 3,860
9
^S?
4,095
9,562
9,137
3,000
II
i,379
MK2
2,820
4,090
ME
1,577
1,786
1400 1
GENERAL TABLES.
203
PRINCIPAL DIVISIONS AND SUBDIVISIONS OF THE GENERAL DEPARTMENTAL SERVICE: 1017—Continued,
assigned to each, see page 19. For a text discussion of this table, see page 82.]
n.—PBOTECTION TO PERSON AND PROPERTY—continued.
Inspection service—Continued.
HF
Weights
and
Electric
meas wiring. Boilers.
ures.
All
other.
It!.—CONSERVATION Or HEALTH.
Prevention and treatment of
communicable diseases.
Other protection to person and property.
Total.
Exam
ining
Em
Hu
plumb
ploy* j
mane Founds. ers
All
ment
socie
other.
agen
and
ties.
cies.
engi
neers.
Police
and
fire
alarm.
Total.
1 Health
depart* Vital
ment
sta
adminis tistics.
tration.
Tuber
culosis.
Other
commu-!
nicable
diseases
in hos
pitals.
Other
treat
ment of
commu
nicable
diseases.
!
$683,196 $182,953 $1,107,247 $2,953,656 $990,413 $328,570$258,188 $66,641 $99,650 $1,210,194 $15,945,361 $2,954,463 $357,597 $4,011,603 $3,239,614 $1,300,530
332,414 137,282
57,908 11,848
155,780 25,528
61,147 7,908
387
75^947
943,209 1,664,288
82,923
453,513
420,155
52,455
266,985
16,585
148,715
7075
552,497 179,593 66,129 34,224 35,183
186,241 58,251 32,419 12,077 17,806
108,173 58,588 77,836 7,953 35,642
93,752 18,878 44,074 7,235 3,268
49,750 13,260 37,730 5,152 7,751
796,662
146,719
131,963 1
99,778
35,072
8,396,763 1,604,805 190,150 ! 1,988,372 1,783,922
2,637,254
296,715 56,092 1,039,791 485,612
2,557,010
444,538 62,383 598,901 572,391
321,745 29,787 162,907 219,010
1,267,495
1,086,839
286,660 19,185 221,632 178,579
581,915
227,767
174,031
189,871
126,946
GROUP I.-CITIES HAVING A POPULATION OP 500,000 AND OVER IN 1917.
$177,389
78,060
11,875
25,833
2,379
5,391
11,947
19,670
6,835
$30,250
43,935
21,661
$741,773
88,305
57,471
18,996
70,649
22,128
28,075
6,902
"6*66i
15,177
13,440
8,218
100
1,331
32,571
$5,954
$147,186
$458,140
672 $26,547 23,951
490,358 $132,774'
565
9,765
246,241 207,599
3,500
83,83S
96,167
26,012
■"3,"617 "2,"819
17,8151
26,400'
20,301
137,450
145,404
$6,948
6,177
6,875
935
11,000
2,000
2,065
39,298
1,117
20,941
15,691
$305,000 $3,458,896 1$1,023,665 $62,411 $311,434
216,961 33,0r' 663,246
306,414 1,487,874
66,588 12,71
6S9,569
24,812
26,318
257,400
4,000 120,383
5,351
97,657 41,171| 273,606
562,184
19,576
4,763
18,579
9 301
35,457
67,409
525,323
614,898
253,032
404,160
143,377
5,622
51782
45,258
40,211
25740
317,858
181,831
27,946
70,524
16,544
$829,767
197,784
389,306
2,104
11,013
$313,262
30,608
231,865
30,938
57,078
3,459
9,380
23,799
96,946
57,409
6,773
43,551
10,327
1
2
3
4
5
6
7
8
9
10
GROUP H.—CITIES HAVING A POPULATION OP 300,000 TO 500,000 IN 1917.
$16,303
$3,310
14,869 $13,792
5,840
10,392
1,400
7,604
7,133
22,844
7,560
2,546
16,811
800
9,127
4,377
8,186
5,131
0,400
4,404
10,602
4,134
$15,850
11,586
4,800
17,301
16,836
1,767
$45,792
90,019
64,632
34,152
15,045
13,079
1,554
7,996
123,230
8,645
31,462
14,294
13,163
5,233
$71,677
54,243
$11,797 $2,170 $5,626
10,000
$3,720
1,200
5 751
612
$26,199
8,342
2,580
15 057
5,294
6,371
$558,146
221,384
326,672
231,50S
335,819
137,187
6,030
188
255
51,806
4,046
14,361
7,600
5,063
190,534
161,684
180,619
179,765
113,936
1
15,035
5,894
60,321
1,860
4,000
202
9,840
4,500
4,519
6,506
4,089
1,000
1,263
99
6,502
"7,"845
$51,546 $2,538 $189,365 $212,369
4,200
64,376
29,406
60,484
176,610
20,218 12,203
33,548
132,092
13,515
2,988
34,950
124,330
18,887
5,202
51,481
2,000
7,035 18,880
10,990
29,406
16,929
25,259
34,900
9,644
4,817
1,542
3,722
61,295
85,268
105,239
69,537
64,649
49,731"
13,419
$960
1,203
18,670
8,959
33,422
17,843
$1,939
18,640
$24,385
3,110
11,535
71,732
59,814
11
12
13
14
15
16
5,611
1,219
16,260
18,610
15,491
17
18
19
20
21
$4,127
8,499
14,920
3,564
10,079
3,200
3,193
810
7,407
5,922
22
23
24
25
26
27
28
29
30
31
9,461
3,213
5,444
34
24,812
2,613
16
7,858
164
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
53
59
60
61
62
63
64
65
66
GROUP HI.—CITIES HAVING A POPULATION OP 100,000 TO 300,000 IN 1917.
$3,299 $10,152
6,469
1,300
6,206 $5,391
6,658
4,380
1,200
7,317
2,602
2,768
3,143
12,414
5,859
2,103
3,654
1,958
4738
1,055
6,199
7,444 4,658
6,408
5,055
830 ,5,925
2,444
2,758
5,182 1,904
1,959
1,617
114
3,149
4,603 1,923
1,878
2,614
1,183
1,201
2,962
1,832
1,407
4,934
1,831
1,207
3,000
2,827
2,810
9,060
1,532
4,005
1,500
1,678
815
5,098
3,601
2,6S0
1,244
■i*625
2,118
"3*072
1,632
3,087
1,736
720
413
1,745
3,155
2,557
3,364
2,540
$1,179
1,202
9,832
1,320
2,104
2,340
8 871
2,386
6,132
"i*200
1,300
2,045
950
3,878
790
1,200
2,210
1,095
6,946
2,877
2,100
4,017
6,967
14,414
5,808
1,300
'i,"i2i
$30,876
25,339
3,981
36,409
12,661
23,889
3,696
9,785
19 275
1,323
5,464
5,991
10,055
735
9,828
8,974
8,976
2,253
15,274
10,683
4,294
♦5776
4,014
8,326
25,610
21,928
4,744
1318
2,482
8,417
20,448
665
6,555
27,094
2,630
1,135
940
3,378
6,513
9,290
3,050
25
2,355
2,058
1,643
$11,017 $2,236
2,642 2,371
2,370
$13,842
9,366
7,194
500
1,085
1,200
21,604
3,673
6
$8,761
1
2,525
6,000
"i3,"275
$441
1,701
$3,862
20,326
1,170
6,500
4,967
3
6,926
14
334
1,323
5,464
15
500
5,688
3,396
5,381
290
2,654
8,837
"1*200
4,470
1,269
7,167
5,976
3,581
735
2,748
1,484
2,157
1,816
2,325
2,948
267
807
1,470
7,133
2,500
117
3,211
404
967
1,562
976
3,240
432
100
425
12,977
3,445
1,679
2,424
3,747
2,693
13,741
10,325
2,244
1,318
1,213
1,250
1,837
3,350
1,819
2,495
971
940
585
1,585
2,793
2,551
5,198
'","546
"2,"350'
344
140
41
16,010
"i6,"372
4,928
4,113
175
5,480
1,000
2,497
3,462
660
1,478
5,121
135
164
2,377
2,104
553
1,105
"653*
"","098
25
1,250
1,405
545
$43,051
60,370
88,871
81,713
167,603
61,010
139,873
45,727
61,616
55,005
111,923
15,478
61 174
99,995
64,179
80,831
32 776
49,263
22,762
48,456
65,199
79,948
26,616
42,084
28,695
93,734
80,044
38,677
33,000
82,564
30,059
17,038
22,012
61,124
81,025
16,338
9,579
13,667
45,593
58,602
56,169
58,088
18,499
59,318
$900
$15,985
23,486
7,638 1,243
22,765 3,922
13,724 10,889
10,899 1,440
900
8,929
9,790
14754 1,800
11,920
12,845
7541
13,692
9939 2,210
10,933 1,350
13,899 3,000
8,851 1,200
9,955 7,333
7,484
4,119
512
5,647
884
6,838
8,634 1,595
8,745
600
12,847 1,380
7,862 1,065
10,767 1,600
9,900 2,650
15 305
10,900
942
10,765
977
7,532
905
2,962
5,871
500
5,852 1,320
22,623
20,154
67,211
8,353
110,833
6,375
64,546
41,350
23,494
4,716
11,037
10,226
14,611
10,433
1,433
23,104
32,938
1,455
12,912
9,795
4,877
10,268
6,563
11,000
21,318
4,349
4,970
6,559
10,279
43,464
7,583
7,815
23,000
22,130
54,324
3,375
36,134
10,999
26,424
10,340
10,263
5,660
2,628
5,848
7,543
1,636
750
14,112
4,701
7,955
7,747
8,506
4,033
1,626
857
22,271
21,754
25,633
2,364
33,921
1,779
19,931
5,200
4,607
1372
10,741
46,463
759
578
23,179
4,206
11,138
17,623
1,456
7,255
2,000
3,076
5,205
6,109
2,939
1,116
3,856
9,345
3,583
154
2,234
3,812
2,223
1,119
540
458
2,931
4,433
2,543
1,043
FINANCIAL STATISTICS OF CITIES.
204
TABLE 12.—GOVERNMENTAL COST PAYMENTS FOR EXPENSES OP GENERAL DEPARTMENTS, BY
[For a list of the cities arranged alphabetically by states, with the number
m.—CONSERVATION 0 7 HEALTH—Con.
Conservation of
child life.
Food regulation
and inspection.
Other
Milk
Medical Other
food
work for conser
and
vation
regu
dairy
school
child control. lation.
children. oflife.
Grand total..
Group I . . .
Group I I . .
Group III.
Group IV.
Group V..,
Total.
Refuse
Refuse
and
sewage collection. disposal.
disposal.
Public
con
ven
ience
sta
tions.
|$1,345,544|$1,176,458| $849,567 $710,0S5 $48,506,528 $7,323,404 $35,899,638J$2,813,342|
531,352
248,119
291 026
157,947
117 100
992,130
64 280
74,212
40,964
14,872
501,055
78,160
148,281
63,889
58,182
223,062
150,718
191,247
81,375
V.—HIGHWAYS.
IV.—SANITATION, OR PROMOTION OF CLEANLINESS.
Other
sanita
tion.
Total.
Care and
General mainte
adminis nance of
tration. ofroad
ways.
$2,220,341 $66,812,268 $l,ol0,715$23,710,267f
30,353,100
10,522,616
13,017,321
6,813,542
6,105,689
695,952 111,064,096
261,333 3,868,831
220,566 4,458,832
173,144 2,222,684
159,720 2,095,824
$228,409 $11,353,972
$9,702,533 1$1,002,182 $8,471,942
4,913,491
959,502 2,763 644 $937,054 $2,182 251,109 1 3,743,794
3,739 332
91,532
2,460,808
153,718 2,215,558
1,770,606
46,024
6,876
78,807
* 687,861
1037,300
217,732
2,316,707
67,823
lj923,370
394,673 1,297,778 147,166 20,930
$243,193 $4,064,403
89,831 1 1,072,632
115,101 1,513,465
43,683
623,726
520,522
80,054
25,211,026 3,280,089
6,373,252 1,101,246
8,473,46S 1,268,687
4,974,429 1 893,600
3,474,353
779,782
19,274,759 1,556,873
4,470,805
362,532
6,300,637
401,298
329,169
3,486 995
163,470
2,366,442
32,456
88,455
39,652
19 638
1,029,703
406,213
414,391
225,013
145,021
1
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1917.
New York. N . Y . .
Chicago, 111
Philadelphia, Pa.
St. Louis, Mo
Boston, Mass
Cleveland. Ohio..
Detroit, Mich
Baltimore, Md....
Pittsburgh, P a . . .
Los Angeles, Cal..
$3,500 $667,099 $212,377 $30,381
103,272 111,678 1 82,392 63,950
81,139 105,600 27,413
36,649
4,800
19,595
61,037
19,934 29,416 18,023
45.745
67,563
3,685
78,692
40,070
47,319
7,500
33,000
21,269
33,699
22,330
35,332
16,732
45,314
15,399
23,168
17,027
994,649
1,499,634
1,100,947
970,576
602 718
50,457
121487
257,868
69,251
53 219
520,475
1,314,261
681468
810,128
511644
329,837
96,292
500
15,916
14,757
8 941
93,880
63,886
49,403
75,940
28,914
1,264,820
1,172,648
1,488 172
1,626,178
1,876 871
4,306
24,329
50,846
44,609
349,542
632,917
329,463
809,845
1,147 581
GROUP n.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
Buffalo, N.Y.
San Francisco. Cal.,
Milwaukee, Wis
Cincinnati, Ohio....
Newark. N.J
New Orleans, La...
$50,8S6
23,158
27,268
17,336
3i>556
6,297
Washington, D . C . .
Minneapolis. Minn..
SeattleJjWash.<
Jersey City, N.Jv
Kansas City, Mo.
11,939
30,676
17,711
22,727
4,565
$635 $14,468 $11,954
6,390 30,260
18,432
5,087
14,540
3,000
2,748
9;788
6,634
3,710
19,128
13,856
10,381
29,171
15,800
2,720
6,763
1,841
16,752
6,636
5,097
12,104
7,483
$727,683
546,709
855,921
474,440
746,266
751,990
$49,124
157,221
121,360
55,942
96,890
274,443
$560,847
359,814
573,917
371089
413,489
455,423
722,145
388,435
501,131
327,741
330,791
185,661
46,612
51,144
30,203
32,646
512,897
277,363
398,055
269 615
278296
$78,454
$4,291
459
7,500
"i59,"574' 3,501
72,139
10,706
33,049
19,316
4,994
$39,253
25,383
88,046
39,909
72,812
22;124
$1,583,390
1,109,057
943 819
1,363,285
753 930
578,411
$28,075
6582
25,540
12,881
31411
27,622
27,923
18,844
1,041,893
954,454
776,046
579,217
839,114
76,511
37,162
78,642
2,376
$358,838
515,193
184,570
439,053
289,704
170,532
7,445
453,265
198,345
371,185
349,186
538,960
$6,016
4,380
18,106
1,147
$10S,521
144,850
293,671
153,144
279,949
GROUP HI.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
63
64
65
66
Portland, Oreg...,
Indianapolis, Ind.,
Denver. Colo
Rochester, N . Y . . ,
Providence, R. I...
$3,600
12,457
3,697
10,033
12,400
St. Paul. Minn..
Louisville, Ky...,
Columbus, Ohio.,
Oakland, Cal.....
Toledo, Ohio....,
9,953
3,240
5347
13,661
9,709
$12,120
2,700
7579
1,200
7,605
4,081 14,397
$3,420
7020
12,601
3,506
1,400
$287,406
313,039
156,501
664,296
319,060
$29,079
31,216
24,266
6,614
142,316
$231,789
260 933
115,419
523,465
148,732
5,807
4,400
3,510
10,066
21,017
21,073
76,450
26,565
51,269
32,285
10,985
151,032
252,149
244,353
127536
148,217
3,799
1,872
52,085
8,970
5,875
2,835
6,763
267,747
294 968
365,697
196,291
173,401
$5,000
1,500
9,518
4,595
$22,366
5,309
21,786
1,165
Atlanta, Ga
Birmingham, Ala..
Omaha, Nebr.
Worcester, Mass...
Richmond, Va
8,550
4,827
5,673
4,593
10,999
3,800
2,627
5,027
4,800
6,504
5,544
2,300
2,200
328,310
105,463
151,543
219,394
239,167
34,667
5,470
27,109
105,160
15,367
84,364
105,658
112,036
185,036
33,131
3,047
6,579
1,265
21,240
Syracuse, N . Y . . . . .
Spokane, Wash
New Haven, Conn..
Memphis, Tenn
Scranton,Pa
10,814
8,505
7,507
4,000
2,340
1,880
12,013
1,409
3,300
2,160
3,350
1 572
3,000
315,273
132,646
120,368
157,699
144,562
25,380
18,549
17,044
38,496
22,227
280,335
95914
90,856
85,9S3
108,528
13,410
1470
13,560
9,072
1,888
2,047
7043
3,721
144,686
•121,367 j
110,792
147,466
255,547
26,605
16,849
11,322
19 551
12,470
94,988
100,307
95 048
86,261
222,340
185,095
207,015
132,291
181,762
95,941
20,917
15,559
40,439
34,874
3,178
146,697
130,094
88,484
123,945
81,494
231,923 1
136,302
57,682
141,212
123,759
213,853
107,847
86,281
50,610
77,280
172,860
272,990
136,915
84,755
144,406
48,776
14,952
19,735
19,504
13,619
19,834
40,636
12,945
12,437
9,111
29,460
35,228
17,781
26,648
5,743
179,409
112,906
35,375
110,206
105,380
171,782
46,557
58,088
33,794
66,809
91,991
222,764
111,601
47,957
131,865
14,192
5,817
Paterson,N.J
Grand Rapids, Mich.,
Fall River. Mass
Dayton, Ohio
Dallas, Tex
2,538
5,910
2,186
3,453
San Antonio, T e x . . . .
Bridgeport, Conn
New Bedford, Mass...
Salt Lake City, Utah.
Nashville, Tenn
2,149
26 897
7 334
685
4,687
Cambridge, Mass
Lowell, Mass
Tacoma, Wash
Houston, Tex
Trenton, N. J . . . .
Hartford, Conn
Reading, Pa
Youngstown, Ohio...
Fort Worth, Tex
Camden, N.J
Albany. N . Y
I Springfield, Mass..
Lynn, Mass
Des Moines, Iowa...
Lawrence, Mass....
8,470
800
3,497
3,600
9^428
825
3,277
1,871
1,594
1,200
5,670
4,401
4,087
5,440
6,424
9,634
2,666
5371
5,042
3,449
1,603
1,800
2,851
744
5,705
1,0S7
3,5S9
9,597
2,079
1,087
9009
4,750
1,469
2,448
3,022
1,914
1,980
3,580
2,355
1,375
919
1,800
1,556
3,200
2,334
4,228
2,406
1,109
33,413
3,077
5,083
4,353
1,500
2,025
3,273
2,912
687
1,097
1,098
1,500
1,012
2,190
1,133
15,117
3,056
$3,374
2,756
3,452
10,195
*4,"i46
540
2,667
1,042
3,835
716
2,368
34,852
7,488
"2,"323
961
56,101
5,569
1,529
3,361
5,648
1,527
4,533
17,749
17,603
6,656
$4,172
17,516
8,751
8,979
16,652
$557,485
504,271
611,400
736,722
34,594
16,254
15,155
27,500
4,178
647,887
382,212
208,767
457,190
364,718
8,252
12,582
11,657
933
17,524
288,581
181,891
315,149
618,107
157,168
6,891
3,731
10 998
19 660
900
287,021
215,461
327,829
391 505
170,885
7,260
1 155
• 2,054
6,802
10,926
159,430
106,921
232,262
218 970
325,898
16,589
3,670
4,207
16,036
5,261
3,368
178,851
263,059
309,812
196,642
172,363
14,631
42,286
3,585
14,013
9,740
3,702
2,796
1,045
6,969
4,760
4,488
3,046
8,592
4,379
19,957
1,420
2,763
5,391
1,360
31,452
8,187
1,720
5,598
5J, 667
1,200
246,327
248,144
154,608
171,790
134,028
243,197
163,918
121,978
76,784
137,456
153,707
390,750
211,555
199,369
183,235
7,677
6,300
130,349
9,930
4; 867
13,965
4,400
2,725
6,853
5,318
2,548
7,412
2,429
3,900
14,408
4,912
5,336
2,620
205,772
129,594
39,305
139,977
192,712
143,108
56,914
102 287
182,784
81,519
68,444
46,272
144,593
143,394
92,253
50,044
28,401
52 318
49,407
202,181
97,868
93,613
125,951
56,406
66,363
78,496
59,662
69 745
55,816
42,646
58,373
65,149
33,255
21558
13,599
35,378
149,369
71836
61,291
71,044
GENERAL TABLES.
205
TRINOIPAL DIVISIONS A N D SUBDIVISIONS OF THE GENERAL DEPARTMENTAL SERVICE: 1917—Continued,
.assigned to each, gee page 19. For a text discussion o( this table, see page 82.]
v.—HIGHWAYS—continued.
VI.—CHARITIES, HOSPITALS, AND CORRECTIONS.
Hospitals.
Charities.
Care and
mainte
nance of
other
highway
structures.
Preven
tion of
street
dust.
Other care
of streets,
roads, and
alleys.
Street
lighting.
15,707,062
$3,134,008
$4,240,342
$24,926,908
$661,343
2,594,915
1,173,410
1,168,485
401,497
368,755
525,932
632,659
1,073,659
337,963
563,795
3,135,506
335,670
393,774
165,255
205 137
10,667,828
3,484,852
5,037,497
3,182,522
2,554,207
349,658
39,142
260,317
7,432
4,794
Bepair
and con
Water struction
ways.
for com
pensation.
Total.
$2,921,625 1 $45,341,759
1,319,213 |
726,719
399,191
323,045 1
153,457
28,358,278
8,273,219
4,826,559
2,123,309
1,760,394
Gen
eral
super
vision.
Outdoor
poor
relief.
Poor in
insti
tutions.
Caro of
children.
Other
charities.
General
hospitals.
Insane in
insti
tutions.
i
$879,850 $3,949,018 $5,868,930 $6,443,494 $2,810,670 $13,561,333 $2,897,325
565,782 1,555,419 3,071,496
71,456
447 887 1,254,678
129,257
937,956
967,923
63,917
476,161
335,672
49,439
531,595
239,161
5,076,243 2,600,184
93,524
844,864
65,743
240,702
199,661
23,358
82,024
27,861
7,931,162 1,568,948
2,394,881 1,157 187
1,775,906
118,110
813,706
24,412
645,678 1 28,668
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1917.
$697,492
623,037
62,315
65,429
523,518
214,442
143,065
36,431
186,259
42,927
$66,899
260,020
121,451
$2,625,342
135 545
50,000
14,450
298,517
11,652
11,001
66,561
$3,723,542
1,534,569
1,710,827
692,967
772,410
$47,650
178,018
383,997
267,120
581 110
516,718
484,568
76,989
$240,530
42,707
70 331
235
$13,733,077 $292,929
3,202,320
3,737,554
43,537
1,111,733
. 2,086,703
$356,376
389,626
56,727
67,984
310,266
1,662
10-1,983
12,669
21,498
6,966
52,752
175,033
17,161
20,493
108,996
832,678
993,525
812,128
1,071,735
776,825
47,001
113 588
423,849
62,510
90,625
$745,621 $3,777,698 $2,440,329
504,583
18,831
93,628 1
464,608
30,645
834,103
123,350
14 522
45,017
223,916
16,589
122,744
$4,394,183
943,913
483,721
320,341
884,360
50,675
7,5S8
4,811
289,458
197,824
87,709
100
329,553
120,950
104,174
245,779
422,186
116,329
16,354
2,020
25,423
105,407
48,949
16,194
GROUP H.—CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
$254,255
15,069
199,070
330,190
107,050
56,274
$11,421
$163,260
216,495
45,167
20,629
62,163
33,375
12,433
36,594
62,023
62,374
39,601
46,577
927
10,922
249,313
6,692
68,316
10,000
15,726
$518,545
462,389
243,912
401,464
271,493
274,407
362,182
324,056
237,600
176,691
212,113
$5,833
29,941
904
2,464
$243,163
110,824
5916
134,978
26,084
15,035
$936,612
1,123,560
743,582
775,975
1,076,838
251,931
$35,340
70,298
13,984
38 195
4 299
63,943
1,534,893
453,711
310,066
445,128
620,923
21,323
7,309
6,176
"i,"307
$82,624
20,944
58,216
90,300
73 418
10,218
$352,821
236,837
113,356
122,200
83,419
61,951
$184,080
202,486
80,717
11,051
14,495
43,551
$31,288
20,675
6,745
53,656
16,857
14,234
54,678
20,699
51,357
79317
78,043
226,077
36,444
2,712
38,251
13,743
15 674
6,339
3,995
7031
286,459
272,558
82,621
140,274
337,819
$4,920
$3,604
157
53,956
2,000
*ii,"l50
$5,431
176,460
112,425
62,757
78,500
18,884
4,114
776
64,105
153,117
284
6,953
1,436
400
8,938
5,100
1,400
169,354
5,564
9,890
$27,403
438,551
126,067
375,785
294 344
13,000
GROUP in.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1917.
$28,996
120,170
20,874
44,390
29,166
9,315
75,220
100,250
44,764
17,324
65,463
27,354
14,697
6,341
$50,499
87,855
44,981
48,929
112,310
30,602
26,740
305
$4,702
86 064
27,838,
34,901
10,459
3,674
"88,"i32
42,212
36,158
33,774
30,660
31,720
4,261
33,780
16,755
34,600
25,596
14,024
5,144
4,533
3,978
3,920
375
14,040
14,171
40,964
29,721
16,005
10,368
55,278
22,825
10,529
914
15,153
29,067
27,296
34,578
36,247
44,431
4 797
30,133
24,601
2,014
26,012
30,020
25,889
1,218
11118
4,472
50,535
9,790
16,126
14,388
8,353
7,917
14,547
25,324
27,263
13,963
37,572
19,332
2,017
19,696
19,673
$49,098
137,440
268,373
282,013
179,479
239,964
205 749
69,843
147,427
103,174
18,097
652
34,399
12,447
13,304
124,450
326,953
54,364
45,036
59,490
5,167
110,847
45,656
167,270
176,313
55,180
7,372
5,317
18,238
4
253,076
24,684
14,399
326,321
162,267
3,676
$184,402
131,912
191,248
390,037
256,156
$3,236
50,824
8,670
8,476
14,128
42,660
24,581
63,700
57,441
"57,*382
7,307
11,921
38,282
63,563
13,150
12,756
3,197
182
7,076
2,379
8,287
39,332
173,318
129,371
26,035
74,845
5,796
10,556
49,540
82,869
110,930
69 634
56,967
2,511
556
4,883
500
7,700
907
69,944
42,778
176,618
84,446
65,532
2,050
1,103
10830
7,579
39,131
26,963
386
13,809
31,524
660
6,138
6,654
3605
23,722
13,107
83,094
53,162
104,435
108,530
90,023
1,453
20,133
10,212
31,956
37,560
1,252
11,239
16,903
*i6,'373
74,507
120,603
47,993
67,960
79,258
85,799
85,617
68,490
36,148
90,094
101,014
132,645
62,570
89,543
61,269
16,885
1,756
2,345
3,362
4,107
790
10,502
1,819
17,486
618
13,533
834
149,109
107,168
19 004
56,965
36,955
137,064
61,243
13,595
23,384
171,564
73,599
102,599
2,627
90,237
$30,323
52,006
73,259
16, 477
9,905
17,883
10,948
19)201
"4,"927
43,247
2,781
16,278
10,086
12,020
29,364
2,410
20,425
9,685
$19,487
10,9S0
30,051
75,315
15,925
235,279
36,268
126,234
144,003
75,413
96,771
174,517
64,285
970
\
2,431
41,964
64,919
800
34,728
4,120
6,241
1,795
5,386
73,806
5,381
6,619
104,736
26,245
31,778
47,860
2,000
720
57,418
54,000
45,299
65,494
47,669
41^887
10,485
42,301
74,993
6,535
4,689
7,489
8,755
6,177
6,048
100
5,437
6616
4,924
4,443
67,847
23 667
956
17,407
17,997
10,312
7,418
2,480
10,724
15,101
20,771
65,239
786
28,225
227,339
64,158
2,850
24,079
34,427
11,556
4,900
51,050
613
17,561
83,648
30,756
36 443
22,515
8,250
1,397
1,216
1,100
69,574
925
3,866
13,502
3,273
1,831
25,538
2,337
13,994
3,717
53,825
6 043
6,500
33,579
4,577
3 693
741
1,338
1,100
55,660
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
FINANCIAL STATISTICS OF CITIES.
206
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 of the cities arranged alphabetically by states, with the number
VI.—CIUMflES, HOSPITALS, AND
CORRECTIONS—continued.
Vm.—RECREATION.
Vn.—EDUCATION.
Corrections.
Institu
tions for
adults.
Grand total.,
Group!...
Group II..
Group 111.
Group IV..
Group V...
Institu [Probation!
tions for boards
and
minors; officers.
$6,133,803 $1,939,975
4,073,100
1,404,385
402,122
167,493
134,708
1,320,619
440,742
157,708
8,381
•
12,522
Total.
Schools.
Libraries.
Total.
Educa
General Parks and
tional
trees.
recreation. recreation.l
$804,356 $204,591,462 $190,416,460 $8,175,002 $22,206,739 $2,559,733 $4,506,815 $14,593,713
590,325
163,616
31,132
10,545
8,738
95,050,874
27,757,509
39,204,567
22,944,092
19,634,420
91,038,779
26,574,483
37,723,390
22,191,754
18,888,054
4,012,095
1,183,026
1,481,177
752,338
746,366
11,707,683
3,266,935
3,984,723
1,750,384
1,497,034
2,413,413
1,8
600,652
426,068
829,497
264,341
359,180
28,857
304,073
32,138
7,199,684
2,101,946
2,783,893
1,359,686
1,148,504
GROUP I.-CITIES HAVING A POPULATION OF 500,000 AND OVER IN 1917.
New York, N . Y .
Chicago. Ill
Philadelphia, r a .
St. Louis, Mo
Boston, Mass
$1,725,941
643,574
492,954
126,487
274,553
Cleveland, Ohio..
Detroit, Mich
Baltimore, Md....
Pittsburgh, P a . . .
Los Angeles, Cal..
153,192
305,667
78,177
228,567
- 48,988
101,842
54,832
$185,083
134,459
37,308
117,910
$41,592,408
15,229,559
8,461,718
4,370,919
6,289,228
60,900
53,197
181,026
100,645
45,736
20,725
8,864
7,345
30,900
47,731
4,477,919
2,156,131
2,400,103
4,377,698
5,695,191
$3S2,093
$40,174,982 $1,417,426
14,790,830 1 438,729
271,386
8,190,332
203,553
4,167,366
431,365
5,857,863
$3,332,634
2,584,692
1,451,500
712,784
1,279,551
$963,091
245,760
255,220
80,035
75,918
$305,863
715,780
314,83S
128,766
356,202
$2,063,677
1,560,679
881,442
501,019
847,431
366,374
236,412
102,000
332,802
212,048
331,938
741,200
520,106
476,013
277,269
21,584
48,917
8,002
76,013
33,786
47,459
172,463
108,382
167,062
96,598
195,483
366,408
403,722
232,938
146,885
4,111,545
1,919,719
2,298,103
4,044,896
5,483,143
GROUP II.-CITIES HAVING A POPULATION OF 300,000 TO 500,000 IN 1917.
Buffalo, N . Y .
San Francisco. Cal..
Milwaukee, Wis....,
Cincinnati, Ohio....
Newark. N . J
New Orleans, La...,
$168,646
147,559
124,885
57,974
126,517
86,546
$21,165
36,631
16,609
57,109
87,470
14,000
$33,245
37,679
22,143
18,979
13,438
$3,095,399
2,447,164
2,768,479
2,960,521
3,277,797
1,393,816
$2,968,890
2,361,682
2,658,778
2,830,427
3,128,637
1,351,540
$126,509
85,482
109,701
130,094
149,160
42,276
$541,868
440,957
308,292
125,185
401,385
132,247
$91,957
36,325
88,113
8,670
15,060
26,212
$53,056
105,821
43,463
35,352
139,950
14,134
$396,855
256,520
174,476
81,163
246,435
91,497
Washington, D. C..,
Minneapolis, Minn..,
Seattle, Wash
Jersey City, N. J....
Kansas City, Mo....
403,520
58,730
69,525
49,731
80,663
16,729
43,856
2,807
63,703
6,727
14,190
2,897,618
2,948,255
2,193,642
1,777,038
1,997,780
2,820,955
2,768,049
2,048,236
1,719,688
1,917,601
76,663
180,206
145,406
57,350
SO,179
443,587
373,143
152,946
131,494
215,831
103,240
24,391
14,127
47,313
72,071
41,138
16,308
32,046
293,034
198,574
83,714
115,186
164,492
110*752
7,874
9,341
18,033
GROUP HI.-CITIES HAVING A POPULATION OF 100,000 TO 309,000 IN 1917.
22
23
24
25
26
Portland, Ores....
Indianapolis, Ind..
Denver, Colo
Rochester, N . Y . . .
Providence, R. I...
27 St. Paul. Minn....
28 Louisville, K y . . . . .
29 Columbus, Ohio...
30 Oakland, Cal
31
Toledo, Ohio
32 Atlanta, Ga
33 Birmingham, Ala...
34 Omaha, Nebr.
35 Worcester. Mass....
36 Richmond, Va
37 Syracuse, N . Y
38 Spokane, Wash
39 New Haven, Conn..
40 Memphis, Tenn
41 Scranton, Fa
42 Paterson,N.J
43 Grand Rapids, Mich..
44 Fall River, Mass
45 Dayton, Ohio.
,
46 Dallas, Tex
,
47 San Antonio, Tex
48 Bridgeport, Conn
49 New Bedford, Mass...
50 Salt Lake City, Utah.
51 Nashville, Tenn
Cambridge, Mass
Lowell, Mass
Tacoma, Wash
Houston, Tex
Trenton, N . J
Hartford, Conn
Reading, Pa
Youngstown, Ohio...,
Fort Worth, Tex
,
,
61 Camden, N . J .
Albany,N.Y
,
Springfield, Mass
,
Lynn. Mass
Des Moines. Iowa
,
Lawrence, ifass.
$14,791
$865
40,309
15,814
110
8,682
28,489
39,631
30,862
26,735
29,631
34,322
23,117
14,399
2,622
5,022
12,118
11,002
15,296
6,757
12,553
470
453
9,319
3,104
8,956
13,285
89
2,331
8,479
4,521
2,229
1,930
600
3,500
519
1,800
3,364
5,072
2,623
900
1,909
$133,221
124,801
217,025
150,993
90,613
1,168,448
1,011,059
1,188,647
1,501,702
1,145,569
65,136
67,689
34,139
87,854
212,097
122,635
23,797
182,467
29,383
14,249
30,662
250
9,560
82,541
4,400
128,516
122,385
14,237
78,304
20,867
756,207
522,398
1,178,019
1,278,420
727,316
729,441
508,268
1,140,995
1,203,870
726,083
26,766
14,130
37,024
74,550
1,233
86,475
14,208
115,285
103,457
64,035
7,111
3,277
5,244
631
6,280
697
26,788
26,595
14,006
71,424
10,234
83,253
73,309
50,029
818,255
814,528
1,040,552
582,361
740,794
799,300
1,005,916
705,439
648,144
633,895
576,132
744,142
613,883
851,610
465,248
778,792
807,806
1,003,121
547,819
721,762
760,049
956,006
676,758
606,072
620,593
561,806
711,521
569,690
825,194
447,012
39,463
36,722
37,431
34,742
19,032
18,676
8,637
1,565
29,919
8,810
18,339*
15,589
13,209
15,341
16,381
10*491
13,339
4,313
13,818
14,247
5,622
5,020
10,976
19,841
7,802
789,412
521,145
632,665
559,319
693,248
906,054
417,513
653,662
341,416
598,163
666,199
1,015,340
489,424
949,101
498,677
752,112
495,573
601,209
548,847
667,425
14,326
32,621
44,193
26,416
18,236
37,300
25,572
31,456
10,472
25,823
85,587
77,695
99,628
135,334
43,391
50,554
85,042
34,099
33,998
65,375
41,800
61,621
48,550
69,555
88,924
100,863
30,423
86,650
33,568
37,147
48,572
51,393
83,195
90,074
18,200
40,063
58,437
29,786
17,942
47,806
25,571
56,601
36,199
45,923
78,310
83,506
23,190
55,042
8,879
21,539
882,054
406,133
635,402
332,901
584,380
549,199
941,228
460,205
920,181
474,186
24,000
11,380
18,260
8,515
13,783
17,000
74,112
29,219
28,920
24,491
1,233,584
1,078,748
1,222,786
1,5S9,556
1,171,027
6,193
545
2,362
$18,075
49,646
56,677
86,826
27,818
1,505
269
1,840
10,016
9,838
$6,888
9,011
40,105
17,787
10,173
$1,714,337
1,424,364
1,554,171
1,569,873
1,282,727
22,364
3,977
$158,184
183 45S
314,810
255,606
138,016
$1,714,337
1,484,483
1,615,778
1,612,144
1,318,227
72,684
3,421
$60,119
61,607
42,271
35,500
$5,738
1,740
30,251
49,910
28,681
42,072
13,302
118,027
38,190
27,113
8,534
4,116
8,312
3,322
10,607
1,375
3,791
2,812
17,357
12,061
1,899
1,983
6,971
32,177
107,912
128,992
89,799
44,650
31,940
2,742
10,097
1,230
1,519
22,790
13,625
27,523
2,855
2,489
7; 984
20,168
9,333
28,501
24,459
8,138
10,374
79,591
28,364
23,424
42,647
12,009
95,837
90,394
65,340
35,282
21,566
GENERAL TABLES.
207
PBINOIPAL DIVISIONS A N D SUBDIVISIONS OF THE GENERAL DEPARTMENTAL SERVICE: 1917—Continued,
assigned to each, see page 19. For a text discussion of this table, see page 82.]
IX.—MISCELLANEOUS.
X.—QENEEAL,
Administration
of—
Mothers'
Total, i pensions.
relief
and
burial.
Public
trust
funds.
,
Pensions and gratuities for—
Other
miscel
Invest laneous.
ment
funds.
Total.
Total.
Teachers Health
Judgments Undis
and other depart
and losses. tributed
expenses.
Policemen. Firemen.
school
ment Allother.
employ employ
ees.
ees*
$3,934,910 $1,559,529 $1,235,376 $632,085 $101,004 $406,916 [$18,882,281 $12,695,380 [$5,196,039 $4,004,120 $2,484,826 $20,203
2,019,902
590,681
686,962
250,869
386,496
778,107
328,527
218,513
100,283
134,099
509,152
149,050
311,534
105,100
160,540
571,514
27,649
22,142
7,680
3,200
59,734
10,585
16,941
10,253
3,486
101,395
74^870
117,832
27,648
85,171
12,934,345
2,161,989
2,318,161
783,228
684,558
9,309,762
1,541,482
1,182,998
433,821
227,317
3,922,021
606,675
419,644
162,946
84,753
2,475,292
725,668
603,903
205,469
93,888
@FedFRASER