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DEPARTMENT OF COMMERCE AND LABOR BUREAU OF THE CENSUS E. DANA DURAND, DIRECTOR SPECIAL REPORTS FINANCIAL STATISTICS OF CITIES HAVING A POPULATION OF OVER 30,000: 1910 PREPARED UNDER THE SUPERVISION OF LE GRAND POWERS, CHIEF STATISTICIAN FOR FINANCE AND MUNICIPAL STATISTICS WASHINGTON GOVERNMENT PRINTING OFFICE 1913 CONTENTS. TEXT. Pag*. INTRODUCTION , 11-13 Scope of report Object of report ,,., Differences in governmental organization Lack of uniformity in accounting systems Census statistics based on comptroller's books Differences in methods of conducting business Improvement in governmental reports and accounts Need for standard terminology in accounting Principal classes offinancialdata .. ... , .* , ,. .. , , , , ,. REVENUES AND GOVERNMENTAL COSTS Municipal revenues Classification of revenues Taxes Special assessments Fines and forfeits Escheats Revenues from privileges Fees and charges Subventions and grants Donations and gifts Pension contributions Other revenues Municipal governmental costs Municipal expenses Municipal interest Municipal outlays 13-16 ..,„ .... 13 14 14 14 14 15 15 15 .15 15 15 15 15 15 16 16 „ ^ ., -... .. .- SUMMARIES OP MUNICIPAL FINANCIAL TRANSACTIONS .... 16,17 Importance'of accounting summaries Summary of municipal revenues and governmental costs Summary of revenues and expenses and interest , RECEIPTS AND PAYMENTS ., 16 16 16 „ 17-21 Receipts Payments Fiscal year of receipts and payments Primary classification of municipal receipts and payments Secondary classification of municipal receipts and payments , Receipts from and payments to the public Transfer receipts and payments Significance of the secondary classification of municipal receipts and payments Subclasses of receipts and payments 17 17 18 18 19 19 19 20 20 ; ,. SUMMARIES OP RECEIPTS AND PAYMENTS 21 Summary of all receipts and payments 1 Summary of revenue receipts and governmental cost payments Summary of revenue receipts and payments for expenses and interest Summary of budgetary receipts and payments ,. Private and governmental statements of business condition Municipal assets Classification of assets .. Asset and property accounts — Municipal liabilities .. Classification of liabilities Nominal liabilities Municipal proprietary interests — •• •--. .- 21-24 -- .. Municipal balance sheets . Summary of liabilities and current and invested assets Summary of assets, properties, public improvements, liabilities, and proprietary interests Comparative value of different summaries —— : -. • SUMMARIES OF THE CONDITION OP MUNICIPAL BUSINESS DESCRIPTION OP GENERAL TABLES 21 21 21 21 .... ASSETS, PROPERTIES, PUBLIC IMPROVEMENTS, LIABILITIES, AND PROPRIETARY INTERESTS LIST OP CITY NUMBERS 11 11 11 11 11 12 12 13 13 24,25 24 25 25 25 ■ ~—_™~~—^_..™ « —~ 21 22 22 23 23 23 24 24 26-86 - * 87 (3) 4 CONTENTS. TEXT TABLES. Table I.—Summary of nonrevenue receipts and nongovernmental cost payments: 1910 27 Table II.—Summary of service and interest transfer receipts and payments included in General Tables 3 to 12 28 Table IIL—Relation of revenue receipts to payments for expenses and interest: 1910 31 TablelV.—Summary of net revenue receipts and net governmental cost payments, 1902-1910, with percentages of increase over 1902, 31 Table V.—Specified classes of special property taxes in Massachusetts cities: 1910 32 Table VI.—Specified classes of special property taxes in New York cities: 1910 33 Table VII.—Revenue receipts from specified general licenses, and number of cities reporting such receipts: 1910 34 Table VIII.—Revenue receipts from permits, and number of cities reporting such receipts: 1910 34 Table IX.—Amounts of specified expenses met from special assessments: 1910 34 Table X.—Revenue receipts from fees of public administrators, registers, and recorders: 1910 35 Table XL—Gifts for pension and retirement funds: 1910 36 Table XIL—Gifts for park expenses: 1910.... 36 Table XIII.—Donations for expenses of hospitals, schools, and libraries and museums: 1910 36 Table XIV.—Pension contributions for public trust funds for municipal uses: 1910 37 Table XV.—Gifts and donations for park, school, and library outlays: 1910 37 Table XVI.—Gifts and donations to establish*^ add to specified public trust funds for municipal uses: 1910 37 Table XVII.—Summary of revenue receipts and payments for expenses of water-supply systems: 1902-1910 39 Table XVIII.—Revenue receipts of specified public service enterprises included under the heading "All other enterprises," in Table 8 40 Table XIX.—Payments by Massachusetts cities to the state on specified accounts: 1910 42 Table XX.—Payments by Massachusetts cities to the state on account of metropolitan waterworks: 1910 42 Table XXI.—Payments for expenses of specified public service enterprises included under the heading "All other enterprises," in Table 10 43 Table XXII.—Payments for outlays included in column headed "For all other purposes," in Table 12, met or to be met from special assessments 45 Table XXIII.—Relation between the net receipts from the issue of debt obligations and the net payments for outlays from bond issues, the net payments for sinking fund investments, the net increase of cash on hand, and the net payments in nongovernmental cost transactions other than those for the redemption of debt and the purchase of sinking fund investments: 1910— 46 Table XXIV.—Outlays compared with increase in valuation of properties: 1910 53 Table XXV.—Value of public service enterprises included in column headed "All other," in Table 18 55 Table XXVI.—Special debt obligations to public trust funds for municipal uses: 1910 . 56 Table XXVII .—Debt obligations shown in Table 21 as issued for miscellaneous general purposes 59 Table XXVIII.—Amount of loans reported at exceptional rates of interest: 1910 60 Table XXIX.—Comparative summary of per capita net revenue receipts and per capita net governmental cost payments: 1902-1910. 01 Table XXX.—Comparative summary of per capita net revenue receipts other than of public service enterprises, by principal classes of revenue: 1902-1910 62 Table XXXI.—Comparative summary of per capita payments for expenses other than of public service enterprises: 1902-1910 64 Table XXXII.—Assessed valuation of property subject to general property taxes in divisions of the city government having two or more rates of levy, with rates and amounts of levies for each taxing district or class of property: 1910 66 Table XXXIII.—Assessed valuation of property subject to special property taxes in cities having two or more rates of levy, with rates and amounts of levies for each class of property: 1910 68 Table XXXIV.—Assessed valuation of bank stock and mortgages in New York cities, with amount of taxes levied: 1910 68 Table XXXV.—Revenue receipts and governmental cost payments for cities with independent school districts: 1910 71 Table XXXVI.—Payments for expenses of schools for colored pupils in thirty-five cities, classified by object and by kind of school: 1910 73 Table XXXVII.—Estimated payments for expenses of schools of six cities under county control, classified by object and by kind of school: 1910 75 Table XXXVIII.—Current costs of schools, including (1) payments for expenses, and (2) interest on the investment of the cities in school properties: 1910 75 Table XXXIX.—Payments for expenses of the business administration of Bchools, total and per 1,000 pupils in regular attend ance, in cities having independent school districts, and in those where schools are operated as a department of the city corporation: 1910 77 Table XL.—Per cent distribution of payments for school outlays, by specified objects: 1910 78 Table XLI.—Payments for outlays tabulated in column headed "All other schools and educational activities," in Table 33 ' 78 Table XLII.—Payments for outlays for schools for colored pupils in seventeen cities, by kind of school or educational activity: 1910. 79 Table XLIIL—Average cost per 1,000 inhabitants of school operation and maintenance: 1910 80 Table XLIV.—Average payments per 1,000 pupils in regular attendance for expenses of elementary and secondary day schools for colored pupils: 1910 83 Table XLV.—Average payments per 1,000 pupils for expenses of normal and night schools for colored pupils: 1910 83 Table XLVL—Average daily attendance at day schools and other activities included under the heading "All other," in Table 35.. 84 Table XLVIL—Rooms used for night schools: 1910 85 Table XLVIII.—Per cent of school employees represented by administrative officers, supervisors and teachers, and other employ ees: 1910 lmm*m 85 CONTENTS. 5 GENERAL TABLES. Pago. Table 1.—Date of incorporation, population, and area of cities having a population of over 30,000 on April 15,1910 Table 2.—Summary of receipts, payments, and cash balances, together with date of close offiscalyear of city corporation: 1910... Table 3.—Revenue receipts and governmental cost payments, classified by division of the government, by contributor and source of receipt, and by payee and object of payment: 1910 Table 4.—Revenue receipts horn property, business, and poll taxes, licenses and permits, and special assessments: 1910 Table 5.—Revenue receipts from departmental fees, charges, rents, and sales: 1910 Table 6.—Revenue receipts from fines, forfeits, escheats, subventions, grants, gifts, donations, and pension contributions: 1910... Table 7.—Revenue receipts from interest, rents, and privileges: 1910 , Table 8.—Revenue receipts of public service enterprises: 1910 Table 9.—Governmental cost payments for expenses other than of public service enterprises: 1910 Table 10.—-Governmental cost payments for expenses of public service enterprises: 1910 Table 11.—Governmental coat payments for interest on city debts: 1910 Table 12.—Payments for outlays: 191fr. Table 13.—Receipts and payments on account of debt: 1910 Table 14.—Nonrevenue receipts other than from the issue of debt obligations: 1910 Table 15.—Nongovernmental cost payments other than for the redemption of debt obligations: 1910 Table 16.—Municipal service enterprises—Payments for expenses, receipts from the public, and expenses distributed to city depart ments and accounts: 1910 Table 17.—Amount of specified assets and value of public properties at close of year: 1910 Table 18.—Value at close of year of properties employed or held for specified purposes: 1910 Table 19.—Replacement value of public improvements: 1910 Table 20.—Gross debt and net funded andfloatingdebt at close of year, total and per capita, together with changes during year in funded andfloatingdebt and in sinking fund assets: 1910 Table 21.—Funded debt and special assessment loans at close of year, classified by purpose of issue: 1910 Table 22.—Funded debt and special assessment loans at close of year, classified by year of maturity: 1910 Table 23.—Funded debt,floatingdebt, special assessment loans, and revenue loans at close of year, classified by rate of interest: 1910. Table 24.—Par value of debt obligations issued and redeemed during the year: 1910 Table 25.—Per capita revenue receipts and governmental cost payments: 1910 Table 26.—Per cent distribution, by contributor and by source, of the total revenue receipts, and per cent distribution, by payee and by object, of the total governmental cost payments: 1910 Table 27.—Payments for expenses other than of. public service enterprises, total and per capita: 1910 Table 28.—Per cent distribution of payments for expenses other than of public service enterprises: 1910 Table 29.—Assessed valuation of property, basis of assessment, and taxes levied: 1910 Table 30.—Summary of appropriations, receipts, payments, and balances for schools: 1910 Table 31.^-Payments for expenses of schools, classified by object and by kind of school: 1910 Table 32.—Payments for expenses of general administration of schools: 1910 Table 33.—Payments for school outlays: 1910 Table 34.—Average payments per 1,000 inhabitants for all school expenses, and per 1,000 pupils in regular attendance for expenses of specified schools: 1910 Table 35.—Average daily school attendance, and number of school sittings, buildings, and rooms: 1910 Table 36.—School employees: 1910 Table 37.—Receipts and payments on account of teachers' pensions and assets of pension funds: 1910 90 93 96 112 118 124 127 130 134 146 149 152 158 162 168 174 176 182 188 192 198 204 210 213 216 219 222 228 232 248 254 284 287 290 294 300 303 LETTER OF TRANSMITTAL. DEPARTMENT OF COMMERCE AND LABOR, BUBEAU OP THE CENSUS, Washington, D. C, February 1, WIS, SIR: I have the honor to transmit herewith the annual report onfinancialstatistics of cities having a population of over 30,000 in 1910, this being the ninth annual report on this subject prepared by the Bureau of the Census. The statistical tables contained in this report show in detail the financial transactions of the municipal governments, their indebtedness and assets, and the assessed valuation of taxed property. The statistics on financial transactions are analyzed and so presented as to show, both for the whole city and for its important departments, the net costs of conducting the city's business, together with the net revenue collected and the indebtedness incurred for meeting these costs. The rapid increase in the cost of city government and the great interest now taken in city affairs by the general public make .these statistics of great importance at the present time. In connection with the financial statistics, the report presents a discussion of accounting terminology, with the hope that the continued consideration of this important subject may lead to greater uniformity in the use of technical accounting terms. The report was prepared by Le Grand Powers, chief statistician forfinanceand municipal statistics, assisted by Morris J. Hole, Starke M. Grogan, and Lemuel A. Carruthers, whose efficient work in the preparation of the report it is desired to acknowledge. Very respectfully, &fo Director of the Census. Hon. CHARLES NAGEL, Secretary of Commerce and Labor (7) FINANCIAL STATISTICS OF CITIES 1910 (9) FINANCIAL STATISTICS OF CITIES HAVING A POPULATION OF OVER 30,000: 1910. INTRODUCTION. Scope of report.—The present report of the Bureau relating to the city corporation and the school dis of the Census is limited to a presentation of what it trict. A list of the governmental units from which designates as the "financial statistics/' or statistics data were obtained for this report is given in Table 3. of the financial transactions and the financial condi Lack of uniformity in accounting systems.—In some tion of cities having a population of over 30,000. cities the only books of account are those of the treas The Bureau also publishes what it calls "physical and urer; in other cities additional books are kept by the general statistics" relating to the same cities. Such comptroller, auditor, or other official exercising the statistics comprehend data relating to sewers, refuse duties of comptroller or auditor. In most cities of the disposal, highways, parks, police, and kindred sub latter class the books of the comptroller are in some jects, and are published at irregular intervals. In the respects similar to those of the treasurer, and serve as a future they will be published in separate volumes. check upon his accounts and transactions, as well as Object of report.—In its financial statistics of cities upon those of the departmental officials who immedi the Bureau of the Census aims to present in com ately direct the expenditure of public moneys. The parable form the most important data contained in treasurer's accounts always record the flow of cash thefinancialreports and records of cities. The attain into and out of the treasury. The accounts of the ment of this object involves many difficulties that comptroller are, for most cities, primarily records of grow out of the great differences which exist in the moneys received by, and of warrants or orders drawn organization of American cities for the purpose of upon the treasurer in settlement of bills or claims, local self-government, the lack of uniformity in their though in a limited but growing number of cities they systems of accounting, and the differences in their comprise records of revenues, expenses, interest, methods of conducting business. A statement of outlays, assets, and liabilities. these differences and of the methods adopted by the In cities where the comptroller^ books are records of Bureau of the Census for overcoming the resulting moneys received and of warrants or orders drawn, the difficulties is here presented as an aid to the proper use treasurer's and comptroller's accounts with cash, or of this report, especially in comparing itsfigureswith with transactions, will agree for a givenfiscalperiod— those of local reports. as a month or a year—if the warrants or orders drawn Differences in governmental organization.—In someby the comptroller are all paid within the fiscal period cities all local governmental activities are administered in which they are issued. Those accounts will differ, by a single municipal corporation, while in other cities however, if any warrants or orders remain unpaid at they are distributed among a number of independent the end of that fiscal period. The accounts of the two governmental bodies. In the cities of the first class officers will further differ in cities in which some the single municipal corporation is here spoken of as classes of payments can be made by the treasurer the city corporation, and the same term is applied without the issue of warrants or orders by the comp to the municipal corporation exercising the principal troller. authority in the cities of the second class. In the case In cities in which the comptroller's accounts relate of the cities where the city corporation forms the only primarily to revenues, expenses, interest, outlays, as governmental unit, its -accounts, of course, furnish all sets, and liabilities, no direct comparison can be made the data required for a complete presentation of the between the principal accounts of the comptroller and financial statistics of the city, but in order to compile those of the treasurer. Comparison can be made, comparable statistics in the case of other cities, it is however, between their accounts with cash and be necessary to secure data from all the different units tween the comptroller's accounts with claims accrued that constitute the government of the city. or bills audited and the treasurer's accounts with To illustrate the sources of thefinancialstatistics of audited bills paid. Census statistics based on comptrollers boohs.—For cities published by the Bureau of the Census, it may be mentioned that the statistics for Chicago include data cities in which there is a comptroller or auditor the relating to the city corporation, the school district, Bureau of the Census bases its statistics primarily three park commissions, tho sanitary district, and upon the records of his office, using those of the treas Cook County, and those for St. Louis include data urer as auxiliary thereto. When, however, there is no (ID 12 FINANCIAL comptroller or auditor, the treasurer's books are used as the basis. The reason for using the accounts of the comptroller in preference to those of the treasurer is twofold: (1) The treasurer's books do not ordinarily classify payments by object or receipts by source, as do the comptroller's or auditor's, and it is only from exhibits" of transactions so classified that significant statistics can be compiled; (2) in most cities the war rants, orders, or audits recorded in the comptroller's or auditor's books for a given fiscal period represent for that period more nearly than do the payments recorded in the books of the treasurer the costs of government (which constitute the most important part of the census statistics of financial transactions), for the reason that as a general rule some of the war rants, orders, or audits issued or recorded in or for any given period are not paid until a subsequent period. The comptroller's or auditor's books, therefore, con stitute a more satisfactory source of data for statistics designed to show the cost of operating individual departments and offices and of acquiring and con structing the several classes of properties or public improvements or for computing the unit cost of serv ices rendered or improvements constructed or acquired, such as the cost of education per pupil in the public schools or of the construction or care and maintenance of a particular class of paved highways per thousand square yards of surface. The reports and accounts of the comptroller or auditor, while constituting the primary basis of the financial statistics compiled by the Bureau of the Census, do not of themselves, as a rule, furnish all the data required for a complete record of the financial transactions of any individual city for a given fiscal period. For the purpose of obtaining such a record, setting forth fully both the costs of government for the given period and their relation to the receipts of cash during that period and the cash on hand at its beginning and close, the Bureau of the Census com bines with the treasurer's statement of cash on hand at the beginning and close of the year, and the comp troller's statement of cash receipts and warrants or orders drawn or bills audited during the current year, statements of warrants or audits paid in the cur rent year but drawn or audited in previous years, and of those drawn or audited in the current year but remaining unpaid at its close. In some of the cities whose affairs are administered by a single municipal corporation allfinancialtransac tions are centralized and recorded in the comptroller's or auditor's office, and a complete statement can be compiled from his records. In other cities of this character the comptroller or auditor has authority over and records only a part of the financial transac tions, and the final responsibility for other accounts is divided among several officers or boards. In these cities the Bureau of the Census secures statements from the records of each officer or board having such 3TICS OF CITIES. final responsibility, and the statistics that it presents are obtained by consolidating these statements. Differences in methods of conducting business.—The .data relating to financial transactions secured for the different cities from the books of comptrollers and treasurers, as described above, will not always be comparable, owing to differences in methods of conducting business. They.will be uniformly com parable only in the case of those cities with meth ods of transacting business which guarantee the recording of governmental costs in the fiscal year to which those costs relate. In all other cases their comparability will depend upon the extent to which the deferred accounts of different years are in like total amounts and in like amounts for particular func tional activities. The Bureau of the Census has hitherto been unable, without the expenditure of more money and the employment of a larger force than it has had at its command, to secure truly com parable statistics for the cities conducting business in a manner which necessitates the recording of some of their expenses in years succeeding the one in which they accrue. It notes with satisfaction, however, that the last few years have witnessed great improvements in the business methods of cities, and that the relative amount of expenses now audited in a fiscal year suc ceeding the one to which they relate is much less than it formerly was; and it hopes that the introduction of better business and accounting methods will in a few years eliminate the factor of incomparability to which attention is here called. Improvement in governmental reports and accounts.— Since the publication of the first report of the Bureau of the Census on statistics of municipal finance, many cities of the United States have greatly improved the forms of their* financial reports and their methods of accounting. This improvement has had two quite different aspects, one a movement toward uniformity and clarity in published reports, and the other a movement toward the introduction of accounts of greater administrative value. The act of Congress in 1898 authorizing the annual collection and publication of the official statistics of cities containing over 30,000 inhabitants was a recognition of the need and value of comparable statements of the financial transactions andfinancialcondition of cities. This act was the out come of an agitation by those interested in municipal affairs for securing standard or uniform city reports and standard or uniform accounts as the basis of those reports. The same influence led the legislature of Ohio to pass an act in 1901 requiring the use of uni form methods of accounting and uniform reports by the municipalities of that state, and creating a state office with power to enforce such uniformity and secure the use of good business methods. Since that time similar laws have been enacted in New York, Massa chusetts, Indiana, Iowa, Wisconsin, Minnesota, and Washington. Cooperation between the offices or REVENUES AND COSTS OF GOVERNMENT. 13 bureaus in these states and the Bureau of the Census, uniformity of accounts and reports takes second place and popular discussion, have given a great impetus in with them. Until such uniformity is attained, differ all parts of the United States to the movement for ences will exist in accounting terminology, and sched standard and uniform municipal reports and for ules and schemes of uniform accounting should be improved methods of municipal accounting. City accompanied by explanations of the classifications, officials, private accountants, and others have also definitions of the accounting and financial terms em been making earnest efforts to improve as well as ployed, and statements of the reasons for adopting standardize city accounts and to improve the methods the classifications and terminology where they differ of municipal administration. The results of these from the usage of any considerable portion of the com efforts have been of great value in advancing the mercial or governmental world. The publication and cause of good government and providing a means discussion of such classifications and definitions will for greater publicity of municipal affairs. Recent open the way for the final selection of the terms best conferences of representatives from the Bureau of the adapted for universal use in governmental 'accounts Census with representatives of the state offices or and for securing further improvement in reports. bureaus of uniform municipal accounting of Ohio, Realizing the need of a standard and uniform ac Indiana, New York, Massachusetts, and Wisconsin, counting and financial terminology as a basis for and others interested in the subject, have, it is be governmental statistics of finance, the Bureau of the lieved, by the adoption of an improved classification, Census some years ago made a study of the more im opened the way for the publication of better and more portant terms used in governmental business. The uniform reports and the use of accounts which will in results of that study have been published in earlier vol crease governmental administrative efficiency. As umes of the reports on thefinancialstatistics of cities fast as these ends are attained the difficulties and the having a population of over 30,000. The definitions cost of compiling comparable municipal statistics will which were presented in those volumes have been dis decrease, and the utility of the reports will increase. cussed by accountants and city officials, and have The establishment of state bureaus or offices with been revised from time to time. Some of those previ power to enforce the use of uniform accounting and of ously presented, with a few additional ones, are given correct business methods has been the most important in the following pages. A more complete discussion single agency at work in recent years for securing bet of accounting terminology, together with definitions of ter municipal administration and increasing the effi terms omitted from this introduction, may be found ciency of local governments. The Bureau of the Cen in the 1906 and 1907 reports on financial statistics of sus can never become such an agent for the introduction cities. of practical improvements as these state bureaus and Principal classes of financial data.—The financial offices are, but it can render them valuable leadership data recorded in city accounts are readily separable or assistance, and by cooperating with them can aid in into two principal classes: (1) Those from which may the development of accounting principles and terminol be prepared summaries of municipalfinancialtransac ogy, in the standardization of municipal accounts and tions, or statements of the outcome or results of those reports, and in the improvement of methods of munici transactions, for specified periods of time called fiscal pal administration. periods; and (2) those which when summarized will Need for standard terminology in accounting.—Theconstitute statements of the financial condition of majority of private accountants and municipal ac cities at specified times. The definitions which fol counting officers.are giving the most of their thought low cover the terms that are deemed most important to the improvement of their own systems of accounts in the classification of data belonging to the class first and methods of administration, while the subject of mentioned. REVENUES AND GOVERNMENTAL COSTS. Municipal revenues.—Municipal revenues are the and investments, and the lending of moneys belonging amounts of money or money's worth which are re to the city, where these are not held subject to condi ceived by municipalities for meeting their expenses, in tions of public trusts for municipal uses; (4) grants terest, and outlays, and which add to their assets with and subventions by other civil divisions, and gifts, out creating debt liabilities. They comprise amounts donations, and pension contributions by private indi which are obtained by or result from: (1) The levy of viduals and corporations; and (5) the management of taxes and special assessments, the imposition of fines productive properties and investments, and the lend and penalties, the escheat of properties, the perform ing of moneys belonging to the city, where these are held ance of services, the sale of materials, and the grant subject to conditions of public trusts for municipal uses. The revenues of a city for a specifiedfiscalyear arc ing of privileges incident to the exercise of the general functions of government; (2) the operation of those which accrue for that year. They comprise such public service enterprises as waterworks and gas the amounts received by the city or that will be re works; (3) the management of productive properties ceived by it from (1) taxes levied to meet the city ap- 14 FINANCIAL STAl[TSTICS OF CITIES. Business taxes are taxes levied upon and collected propriations of the year; (2) the city's revenues earned during the year by its public service enterprises, pro from persons, natural and corporate, by reason of their ductive properties, and investments, or through the business, where the levy and collection are not asso performance of services; (3) all other city revenues ciated with the granting of a license or permit to cany which become due and collectible during the year that on such business. License or permit taxes, in some states called privilege are levied or collected for the fiscal year of the divi sion of the government of the city receiving; and (4) taxes, are taxes levied upon and collected from per such portion of the city revenues which are levied or col sons, natural and corporate, where the levy and col lected for afiscalyear that includes a part, but not all, lection are associated with the granting of a license, of the days of thefiscalyear of the division of the city permit, or privilege for carrying on a particular busi receiving as the days so included are of a calendar ness or occupation, or for performing a specified act, year. or enjoying a specified favor. • Classification of revenues.—All revenues mentioned Revenue levied and collected in connection with under (1) in the paragraph entitled "Municipal reve the granting of licenses and permits includes, accord nues," and those listed under (4) which are received ing to the analysis of some writers on publicfinance,a for no specific purpose or subject to no specific condi tax, as already defined, and a compensation for a serv tions, are here called general revenues; those referred ice, similar to that spoken of in a later paragraph as to under (2) and (3) are called commercial revenues; a "fee." The fee is the charge for* the clerical labor and those mentioned under (4) which are received for of issuing and recording the license or permit, and of specified purposes or subject to specified conditions, supervising the exercise of the general privilege granted and all of those described under (5), are called trust thereby, and the tax is the excess over the fee. In revenues. The principal general revenues mentioned no case, however, is it possible to obtain from munic are taxes and special assessments. ipal records a segregation of the fees and taxes which, Taxes.—Taxes are general enforced contributions of according to the foregoing analysis, are associated with wealth collected from individuals and corporations for the granting of licenses and permits. Municipal reve the support of the government and for meeting general nues obtained through the issue of licenses are, how public needs, and levied without reference to the spe ever, for the most part of the nature of taxes. The cial benefits which the contributors may severally de same condition holds with reference to permits, though rive from the public purposes for which the amounts to a lesser extent. Further, fees are always received received are expended. in return for services performed, and not for privileges Property taxes, which constitute the most important granted, while receipts from licenses and permits are American municipal revenue, are direct taxes upon primarily in return for privileges granted, and only property. They are divided by the Bureau of the incidentally for services performed. Census into two classes, designated, respectively, gen Poll taxes or capitation taxes are taxes assessed upon eral and special property taxes. natural persons without regard to ownership of prop General property taxes are those direct taxes upon erty. They may be levied uniforml}* upon all males property which are assessed and collected by methods of a specified age, or graded according to occupation which are practically uniform for all kinds of property, or otherwise. In some cities they are levied at a fixed while special property taxes are taxes upon specified amount against all persons assessable therewith, and classes of property assessed and collected by methods in others they are quasi property taxes based upon which are not applied in the case of taxes upon prop an arbitrary valuation of polls. Poll taxes graded erty in general. All general and most special property according to occupation are also called occupation taxes are apportioned according to the value of the taxes. property subject thereto, and in so far as they are thus Special assessments.—Special assessments are en apportioned are properly spoken of as ad valorem taxes. forced contributions levied under the taxing or police General property taxes levied at the same rate upon power to defray the costs of specific public improve all property within the territory of the taxing power ments or public services undertaken primarily in the are here called general levies of the general property tax. interest of the public. They differ from general prop General property taxes levied upon the property of erty and other taxes in that they are apportioned specified portions of the territory of the taxing power according to the assumed benefits to the property or assessed at different rates in different parts of that affected by the improvements made, or the assumed territory are here called local levies of the general prop* benefits to individuals or corporations by reason of erty tax* Both general and local levies may be for a the services performed. variety of objects and may be authorized by any civil Fines and forfeits.—Fines and forfeits are amounts division, and each may receive a specific designation according to the object or purpose of the tax or the of wealth exacted from individuals and corpora tions as penalties for violations of the law, or on civil division for whose benefit it is imposed. REVENUES AND COSTS OF GOVERNMENT. 15 account of failure to cany out the terms of specified to governments, including contributions for the relief, agreements. support, education, compensation and reward, or gen Escheats.—Escheats are amounts of money received eral benefit of specified individuals or classes of indi from the disposal of property whose owners can not be viduals. Donations and gifts are accepted either with or without specified conditions as to their use and invest ascertained. Revenues from privileges.—Revenues from privileges ment, and constitute either general or trust revenues. Pension contributions.—Pension contributions, as are amounts of wealth exacted from individuals and corporations in compensation for special rights in and the Bureau of the Census uses the term, are amounts upon the highways. The special rights or privileges collected from policemen,firemen,teachers, and other "* for which these revenues are exacted are divided by the governmental employees toward the payment of pen Bureau of the Census into two classes called, respec sions and the maintenance of pension funds in the tively, major and minor. Major privileges are those interest of the class of employees contributing. Pen which are exclusively enjoyed by public service cor sion contributions are always received subject to con porations and which such corporations must possess ditions, and thus always constitute trust revenues. Other revenues.—Governmental revenues obtained in order to carry on their operations, while minor privileges are the rights to utilize for business purposes from productive properties and investments, and from specified portions of the highways, or the spaces above the operation of productive enterprises, including or below them, which are granted to private individuals rents, interest, receipts from the sale of manufactured as well as to public service and other corporations. It products, etc., the same as in a private business. The should be noted, however, that moneys derived from classification of such revenues and the terminology the use of the streets in connection with the manage employed in connection therewith are identical with ment of municipal markets, including so-called curb those employed in connection with private productive markets, are classified by the Bureau of the Census as enterprises. Municipal governmental costs.—Municipal govern revenue of markets. Fees and charges.—Fees and charges are amounts of mental costs are the costs of cities for protecting money which are collected as compensation for specific person, property, and health, providing social neces sities and conveniences, caring for the dependent and services rendered by the government. Fees are collected for services which are never delinquent classes, bettering social conditions, and performed except by governments, while charges are performing other services and carrying on other collected for services which are similar in charac activities for which the cities have authority, together ter to those performed by one individual for another. with interest accruing on city debts, and the losses The amount of the fee for any given service is usually and depreciation of property suffered during the per established by statute, and the fee is generally col formance of the services and the carrying on of the lected in advance. On the other hand, charges can activities mentioned. The governmental costs of a city for a specified fiscal be definitely determined only upon, the completion of the work or service, and advances ,are made only to year are the costs of services employed, materials con guarantee the payment of the costs when determined. sumed, and the value of property lost, and the depre Subventions and grants.—Subventions and grants ciation experienced in maintaining the government and are gratuitous contributions made by one govern carrying on its activities during the year, together ment to another. In the use of these terms the with the interest accruing during the year on city Bureau of the Census applies the designation sub debts, and the costs of the permanent properties and ventions to those contributions for specified purposes improvements acquired or constructed during the year. made by the nation and by states and counties to Municipal governmental costs are readily separable their minor civil divisions which are granted subject to into three principal classes, here referred to as expenses, the formal compliance by the recipient with certain interest, and outlays. Municipal expenses.—Municipal expenses are the prescribed conditions, while the term grants is applied governmental costs of cities, other than for interest, only to those contributions of one government to from which no permanent or subsequently convertible another which are made without the establishment of value is received or receivable. They include (1) the conditions. costs of cities, exclusive of those arising in connection Donations and gifts.—Donations and gifts are gratui with the construction or acquisition of permanent tous contributions made by private individuals and properties and improvements, on account of services corporations to governments. The Bureau of the employed, property rented, and materials utilized Census uses the term donations in referring to those in connection with the maintenance and operation contributions from private sources which are for the of the government, the conduct of municipal under establishment or maintenance of almshouses, hos takings, and the management of trusts; and (2) their pitals, infirmaries, schools, libraries, and kindred in losses resulting from defalcation, bank failure, and stitutions, and applies the designation gifts to all other other causes, and the depreciation of their perma contributions by private individuals and corporations nent properties and public improvements. Municipal 16 FINANCIAL STATISTICS OF CITIES. Municipal interest—Municipal interest is the cost expenses are here separated into three principal classes, of cities for the use of credit capital. namely, general, commercial, and trust. Municipal outlays.—Municipal outlays are the costs The general expenses of municipalities are those incurred by them in connection with the exercise of of land and other properties and public improvements more or less permanent in character which are their general governmental functions. constructed or acquired by municipalities for use in The commercial expenses of municipalities include the exercise of their municipal functions or in connec (1) the expenses of public service enterprises, or the costs of operating and maintaining those depart tion with the business undertakings conducted by ments and enterprises, such as municipal water them. Municipal outlays are here separated into two works and gas works, which are organized for the pur pose of providing the public and the city with some classes, general and commercial, corresponding sub public utility or service; and (2) ihe expenses of stantially to the classes of expenses bearing the general investments, or the costs of managing the prop same designations. The general expenses and gen eral outlays are also classified according to depart erties held as general or free investments. The trust expenses of municipalities are the costs of ment and function or account, as in Tables 9 and caring for and maintaining the property left in trust to 12, and the commercial expenses and outlays, which cities for specified municipal purposes or uses, and for relate chiefly to public service enterprises, according administering the trusts as directed by those establish to the nature of the enterprise, etc., as in Tables 10 and 12. ing them. SUMMARIES OF MUNICIPAL FINANCIAL TRANSACTIONS, Importance of accounting summaries.—In govern indebtedness, less the assets or possessions available mental as well as in private business, accounts are made or accumulated for amortizing outstanding debt* of assistance in administration mainly through the An excess -of revenues over the costs of government, instrumentality of summaries or condensed statements on the other hand, represents the extent to which the of the information contained in them. Without such net indebtedness of the city has decreased during the summaries it is impossible for an administrative officer year. The. balance shown by the summary may thus or other person to gather from accounts any compre be spoken of as a statement of the outcome or result hensive knowledge of a given business. The char of current financial transactions expressed in terms acter of the summaries that are employed by a gov of an increase or a decrease of net indebtedness. Summary of revenues and expenses and interest.— ernment determines in large measure the extent to which its accounts can be made of assistance in its Of lesser administrative importance, but possibly of administration and the extent to which the people equal economic significance, is a summary of reve are given intelligible statements with respect to nues and expenses and interest, which may be pre the public business. The summaries employed in pared from the same accounts as the summary last accounting are readily separable into two groups here described. This summary corresponds in many re spoken of as (1) principal or general, and (2) depart spects to the profit and loss summary prepared by mental, functional, or subordinate, according to whether transportation companies and certain other private they relate to a business in its entirety, or to the enterprises to measure the results or outcome of busi various divisions and subdivisions thereof. Consider ness operations for a given period; but it has a dif ation is here given only to the principal or general ferent significance, except in the special accounts of summaries that may be employed to show the outcome such quasi productive enterprises as waterworks and gas works; for, except in these enterprises, no trans of municipalfinancialtransactions. Summary of municipal revenues and governmental actions of a government can be said to give rise to a costs.—Of the many summaries of municipal trans profit in the commercial sense of that word, owing to actions that may be prepared none has greater the fact that governments are organized to expend administrative value than that of municipal revenues and not to make money. and municipal governmental costs. The balance of A summary showing an excess of governmental such a summary will show, for the great majority of revenues over expenses and interest, exhibits the American cities, an excess of governmental costs over extent to which the current revenues of the city are revenues. Such a balance measures the extent to available for meeting the costs of constructing or which the cities, for purposes of convenience or for acquiring permanent properties and public improve reasons of public policy, have deferred making col ments, purchasing investments, or reducing indebted lections from or levies upon their taxpayers for meet ness. This excess of revenues over expenses and ing the current costs of government. It also shows interest has been designated by various accountants approximately the amount of increase which has been and city officials as "surplus," "current surplus/' or made in the net public indebtedness—that is, the total "current revenue surplus;" but none of these purely SUMMARIES OF MUNICIPAL FINANCIAL TRANSACTIONS. commercial terms is fully applicable or significant in governmental accounting. By reason of this fact many good accountants and many government offi cials decline to use them in municipal accounting, and are inclined to give to a summary of this character less consideration than it deserves by reason of its actual economic and administrative value. The Bureau of the Census, while recognizing the value of this summary, prefers to speak of the differ 17 ence between the revenues and the expenses and interest of a city for a given year as "the excess of revenues over expenses and interest," or vice versa, and this practice will be followed until some brief term can be suggested which describes this balance in municipal accounting as accurately as the term "sur plus," "revenue surplus," or "current revenue sur plus" describes the corresponding balance in commer cial accounting. RECEIPTS AND PAYMENTS. The most important statistics of municipal finan cial transactions are those relating to municipal reve nues and municipal governmental costs, to which attention has been called in the definitions and state ments given above. The census statistics relating to these revenues and costs,-as well as all other census statistics of financial transactions, are compiled from data taken, as has already been stated, from the books of city comptrollers or auditors and city treas urers. The data thus obtained are primarily those* of receipts and payments; whence it follows that the census statistics relating to revenues and govern mental costs, as well as those relating to other munic ipal financial transactions, are, broadly speaking, statistics of receipts and payments. To set forth clearly the character of these statistics, therefore, definitions are presented for the terms "receipts" and "payments" as here used and for the various classes of receipts and payments recognized by the Bureau of the Census. Receipts.—Receipts are primarily amounts of money or its equivalent, including bills receivable, credits, services, and forms of material wealth other than money, that in the conduct of business (1) are taken in or otherwise placed at the disposal or to the credit of the recipient; (2) are received for the use, benefit, or credit of another person, or for some specific purpose, use, or trust; or (3) are entered in cash or other ac counts for the purpose of accounting for the acquisition of assets or the amortization of liabilities. Amounts of money or its equivalent may be received (1) in settlement of claims in favor of the recipient, (2) in ways that give rise to claims against or debts of the recipient, or (3) in exchange for other forms of wealth. The greater portion of the receipts whose statistics are included in this report are those popularly called "receipts of cash," and are represented by credit entries in the cash accounts of the city treasurers and comptrollers or auditors. They include receipts of money, and also of checks, drafts, and other instru ments of credit. A description of the receipts here included which are not recorded in local cash accounts or can not properly be spoken of as "cash receipts" is given on this page under the heading "Accounting receipts and payments." 50065°—13 2 Payments.—Payments are primarily amounts of money or its equivalent, including bills payable, credits, services, and forms of material wealth other than money, that in the conduct of business (1) are disbursed or otherwise used in the settlement of claims or for the final discharge of debt liabilities of the payer; (2) are delivered for the use, benefit, or credit of specified individuals, or for specific purposes, such as meeting appropriations or expenditures; or (3) are entered of record in cash and other accounts for the purpose of accounting for the dis posal of assets or the incurring of liabilities. The payments for which statistics are presented in this report are in great part those derived from the books of account of the city comptrollers or auditors. A few, however, are derived from the books of the city treasurers. The greater portion of the payments derived from the books of the comptrollers or auditors represent warrants or orders drawn by those officials on the city treasurer in settlement of bills, claims, or pay rolls, while those derived from the treasurer's books generally represent the disbursement of cash in satis faction of the warrants of the comptroller or auditor. Both classes of payments are *what in the commercial world are called "cash payments." But to dis tinguish them, the two classes are here referred to as the "payments of the comptroller or auditor" and the "payments of the treasurer," respectively. The first class of payments are also sometimes spoken of as warrant payments. Payments included in this report other than those above mentioned are described in the succeeding para graphs under the heading "Accounting receipts and payments." Accounting receipts and payments are terms here applied in referring to amounts that are included in the census statistics of municipal receipts and pay ments to permit the presentation of more comparable statements of governmental costs than could other wise be presented by such statistics. They comprise (1) current receipts of services and materials and receipts of supplies of prior years, the costs of which constitute parts of the current governmental costs; (2) current payments on account of the governmental costs of other years; (3) amounts credited to cash 18 FINANCIAL STA1[TSTICS OF CITIES. other than those disbursed on warrants; (4) receipts balancing depreciation charged as expenses; and (5) other accounting receipts and payments described on page 19 as "Accounting transfer receipts and pay ments." The most important accounting receipts and pay ments are those employed to adjust the comptroller's accounts of warrant payments and judgments to the treasurer's statement of cash balances as shown by the treasurer's cash account. To make this adjust ment, the Bureau of the Census includes with its receipts from the issue of debt obligations accounting receipts equal to the amount of warrants or audits and judg ments registered but not satisfied during the year, and includes with its other payments, accounting payments equal to the amount of warrants or audits and judg ments of the previous year that are satisfied during the year. The accounting receipts thus introduced repre sent the value of the materials, services, and other equivalents of cash which were received by the cities and paid for by the issue of the warrants, together with the amount of the accrued claims resulting from liti gation represented by judgments registered, and the corresponding accounting payments represent the cash payments made by the treasurer during the year in liquidation of the warrants and judgments of the pre ceding year. A second class of accounting receipts sometimes included in the census statistics to assist in the prepara tion of comparable statements of current expenses and outlays comprises those employed in adjusting the cash payments for storehouse supplies with the storekeeper's statement of the value of the supplies delivered by him on requisition and charged to expense and outlay accounts, when the total value of the supplies so charged exceeds the payments for supplies purchased. The Bureau of the Census makes this adjustment by including with its other receipts accounting receipts equal in amount to the excess of the value of the sup plies delivered on requisition over the total payments for storehouse supplies. The accounting receipts so included represent the receipts of supplies in prior years on account of the governmental costs of the fiscal year for which the report is made. A second class of accounting payments included in the accompanying statistics are those recorded in local cash accounts which represent losses suffered through defalcation of city officials, bank failures, and kindred causes. A third class of accounting receipts occasionally in cluded in the census statistics comprises those employed to assist in the preparation of an accurate statement of the expenses of municipal service enterprises, when ac count is taken of the depreciation of their properties and there are no outlay payments from which to deduct offsetting depreciation. Fiscal year of receipts and payments.—Some taxes and other revenues the receipts from which are included in this report were levied to meet the appropriations of preceding years, and may therefore be spoken of as re ceipts for those years. With these exceptions and the exception of the accounting receipts described above, which represent the receipts in prior years of supplies equal in amount to those charged in the current year as governmental costs in excess of those paid for during that year, all receipts included in this report are receipts for thefiscalyear for which the report is com piled. Further, all receipts here included, with the exception of the accounting receipts last mentioned, were realized during the year to which they relate. All payments here included are for the fiscal year to which they relate. They are all made during that year with the exception of (1) those warrant payments made after the close of the year for bills audited before the close, and those made by cities whose comp trollers or auditors held their books open for a few days or a month to receive bills for audit; and (2) the accounting payments balancing the accounting receipts 4 mentioned in the paragraph above. Primary classification of municipal receipts and pay ments.—The primary classification of municipal re ceipts and payments made use of by the Bureau of the Census in itsfinancialstatistics of cities, and one of the most important classifications possible, is a classification that separates revenue receipts from other receipts, and governmental cost payments from other payments, substantially as set forth in the defi nitions which follow. Municipal revenue receipts comprise the net amounts of cash or its equivalent received on revenue account (1) by a city from the public and (2) by one division, enterprise, department, or fund of a city from another, after deducting all amounts which on account of error or for other reasons have been returned or are to be returned. Revenue receipts are readily classified according to the specific source from which they arc derived, and when thus classified fall into three prin cipal classes, namely, general revenue receipts, com mercial revenue receipts, and trust revenue receipts. These receipts may be further separated into subor dinate groups and subgroups and given the same desig nations as have been applied to the corresponding subordinate classes of revenues (p. 14). These receipts are summarized in Table 3. Municipal nonrevenue receipts comprise all receipts of cities other than municipal revenue receipts as de fined above. The most important classes of these receipts are (1) receipts from the issue of municipal debt obligations, (2) receipts from the sale of invest ments and supplies, (3) trust and agency receipts, and (4) counterbalancing receipts. The receipts included in classes (1) and (2) are suffi ciently described by their titles; they are shown in Tables 13 and 14. Those included under (3) are the amounts which the municipal government receives as RECEIPTS AND PAYMENTS. 19 agent for other civil divisions, or receives under cir- I equivalent which the city receives from the public, cumstances which create a private trust or a public including the governments of other civil divisions. trust for nonmunicipal uses; they are tabulated in Municipal payments to the public are amounts of cash Table 14. The receipts mentioned in (4) are further or its equivalent which, in the satisfaction or settle described in a later paragraph and are summarized on ment of claims against the city, the city pays to page 27. the public, including the governments of other civil Municipal governmental cost payments comprise the divisions. Transfer receipts and payments.—Municipal transfer net amounts of cash or its equivalent paid on expense, interest, and outlay accounts (1) by a city to the receipts are amounts of cash or Its equivalent which public and (2) by one division, enterprise, depart are received by one division, fund, enterprise, depart ment, or fund of a city to another, after deducting ment, office, or account of the city from another. (a) all amounts which on account of error or for other Municipal transfer payments are amounts of cash or reasons have been returned or are to be returned, and its equivalent which are paid by one division, fund, (6) all amounts which have been received from fire enterprise, department, office, or account of the city insurance adjustments and sales of property credited to another. Municipal transfer receipts and payments include to outlays on property accounts. Payments for gov ernmental costs are readily classified according to the all amounts of cash or its equivalent that are trans specific object for which made, and when thus classi ferred by the use of warrants or by debit and credit fied, fall into three principal groups, namely, payments entries in accounts, from one division, fund, enter for expenses, payments for interest, and payments for prise, department, office, or account of the city tp outlays. The payments for governmental costs may another, each transfer involving a transfer receipt and be further separated into groups and given designa a transfer payment. The great majority of transfer tions corresponding to those that have been indicated receipts and payments are recorded in the same for expenses, interest, and outlays (p. 16). These pay accounts of the treasurer or comptroller as are the ments are summarized in Table 3 and given in detail receipts from and payments to the public. They are receipts and payments popularly spoken of as "cash in Tables 9 to 12. Municipal nongovernmental cost payments comprise receipts " and " cash payments," representing the war all payments of cities other than municipal govern rant payments by one division or fund of the gov mental cost payments as defined above. The most ernment of the city to another, including all amounts important classes of these payments are (1) payments received by one administrative or departmental fund for the redemption of municipal debt, (2) payments for that are paid by another. Transfer receipts and pay the purchase of investments and supplies, (3) trust and ments not recorded as above stated and not repre agency payments, and (4) counterbalancing payments. sented by debit and credit entries in the cash and The payments included in classes (1) and (2) are warrant accounts of local divisions and funds of the sufficiently described by their titles; they are tabulated government of the city are here called accounting in Tables 13 and 15. The payments included in class transfer receipts and payments. The principal classes (3) are the amounts which the municipal government of such receipts and payments are described in the disburses as agent for other civil divisions, or disburses following paragraphs. Mention is first made of a class of receipts and pay in transactions arising from the administration of private trusts or public trusts for nonmunicipal uses; ments that axe sometimes introduced for accounting they are tabulated in Table 15. The payments in purposes into the census statistics, but which are not cluded in class (4) are further described in a later similarly included in the local cash accounts or warrant registers. They are the receipts and payments that paragraph (p. 21), and are summarized on page 27. Secondary classification of municipal receipts and pay are employed (1) in the case of cities which include some ments.—In addition to the foregoing primary classifica interest payments on borrowed capital as costs of tion of municipal receipts and payments, the Bureau of public properties in process of construction, and (2) the Census makes use of a secondary classification, in the case of cities which include some of their pay which in some respects is as significant and important ments of interest as current costs of operating their as the primary. It is based upon the distinction be municipal service enterprises. To make complete tween receipts from and payments to the public, on the statements of the interest payments of these one hand, and receipts and payments between divi cities comparable with those of other cities, and sions, funds, or accounts of the city, on the other. Thus at the same time to present the local statements of classified, receipts and payments are spoken of as costs of constructing public properties or operatingreceipts from and payments to the public and transfer municipal enterprises, the interest payments charged to the outlay accounts, or accounts with the operation receipts and payments. Receiptsfrom and payments to the public.—Municipal of the enterprises must be duplicated, and these pay receipts from the public are amounts of cash or its ments balanced by receipts on interest account. The 20 FINANCIAL STAIriSTICS OF CITIES. duplicated interest payments and the balancing re and payments to the public is that previously ceipts on account of interest are properly spoken of given in connection with the primary classification of as accounting receipts and payments, and are at receipts and payments. The transfer receipts and the same time interest transfer receipts and pay payments of cities, when classified according to the character of the transactions involved in the ments. A second class of accounting transfer receipts and transfers, are designated as general, service, in payments not included in local cash or warrant register terest, and investment transfer receipts and pay accounts^ which are occasionally introduced into the ments; and when classified by the degree of independ census statistics of fiaunicipal receipts and payments, ence of the divisions, departments, or offices between includes receipts and payments on account of public which the transfers are made, they are designated as utilities, such as water and light, that are utilized by major and minor transfer receipts and payments. General transfer receipts and payments are amounts the city departments, where the value of such utilities is fully set forth in the statements and reports of the of cash or its equivalent received and paid by transfer enterprise but not included in the accounts or reports between independently administered divisions, funds, of the city comptroller, auditor, or treasurer. These or enterprises, where the receipt is not associated with are service transfers of public utilities or materials, the performance of services, the purchase of securities, by the introduction of which the Bureau of the Census the payment of interest on securities, or the rent of is able to present more accurate statements of the real property. costs of conducting the various city departments and Service transfer receipts and payments are the re also of the results obtained by operating the enter ceipts and payments included in the census statistics prises concerned. of municipal financial transactions that represent the A third class of accounting transfer receipts and value of (1) the public utilities, such as water, gas, payments introduced into the census statistics of and electric current, furnished by municipal enterprises financial transactions are those which represent the for city uses; (2) the services performed, and the ma value of the services performed by the inmates of terials and other equivalents of cash furnished by one penal and charitable institutions upon the city streets governmental division, fund, department, or office and in the city parks. Through the introduction of for another, or for a municipal enterprise; and (3) these accounting receipts and payments, which are the accounting transfer receipts and payments de based upon information obtained from the city offi scribed on pages 19 and 20. cials, the census statistics become more complete state* Interest transfer receipts and payments are the re ments of the costs to the taxpayers of conducting ceipts and payments included in the census statistics the penal and charitable institutions, and also of the of municipalfinancialtransactions which represent (1) costs of constructing highway improvements or of the receipts shown on the books of city funds with maintaining the parks and highways. investments and the counterpayments shown on those Significance of the secondary classification of municipalof the city corporation or division of the city govern receipts and payments.—The segregation of municipal ment on account of amounts paid by the corporation receipts and payments into the two principal classes or division to the funds as interest on municipal secu termed "receipts from and payments to the public" rities or debt obligations held by those funds, and (2) and "transfer receipts and payments'7 is of great sig the accounting interest transfer receipts and payments nificance, since a receipt of cash or any specific equiv described on page 19. alent thereof from the public increases the amount of Investment transfer receipts and payments are munic such cash or specific equivalent in the possession or ipal receipts and payments recorded in the books of control of the government, and a payment or deliv city funds with investments and in the books of the ery to the public decreases the amount of such cash city corporation or other divisions of the government or specific equivalent, while corresponding receipts of the city, representing the value of securities or other by one division, fund, or account of the city from investments received by one fund from another, or another effect no change in the amount of cash or such the value of the governmental debt obligations re equivalent. In recognition of the fact that municipal ceived by the city corporation or one of the other receipts and payments of one class increase or de divisions of the government from a fund or by a fund crease the cash or other wealth in the possession of the city, from the city corporation or one of the of the city, and those of the other do not, the receipts other divisions of the city government. from and payments to the public are sometimes Major transfer receipts and payments are amounts spoken of in this report as actual receipts and pay of cash or its equivalent transferred by one independ ments, and the transfer receipts and payments as ent division or fund of a government to another. nominal receipts and payments. Minor transfer receipts and payments are amounts Subclasses of receipts and payments.—The only of cash or its equivalent received by one office or significant classification of municipal receipts from account from another, or transferred from one account RECEIPTS AND PAYMENTS. of a division of a government to another. The greater portion of such transfers recorded in city accounts ar^ treated by the Bureau of the Census as accounting credits and debits and are not included in its pub lished statistics. The counterbalancing receipts and payments of a municipality to which references have been made on pages 18 and 19 include the amounts of cash or its equivalent received from and paid to the same indi vidual, and the amounts received and paid for the same object in certain specific cases. They are of six distinct classes, namely: (1) Receipts and payments which on account of error or for other reasons have been returned, and the counterbalancing payments . and receipts in correction or return of the receipts and payments first mentioned; (2) receipts for accrued interest on original sales of city securities to the public, which are balanced by payments for interest at the 21 first interest payment thereafter; (3) payments for accrued interest on bonds and other securities pur chased by funds with investments, which are balanced by later receipts of interest by the funds purchasing; (4) receipts from debt obligations issued and assumed which are balanced by amounts paid for the redemp tion of debt obligations or liquidation of indebtedness during the same fiscal period; (5) payments for out lays which are balanced by receipts from sales of real property, and receipts from insurance companies on account of losses by fire; and (6) accounting payments tabulated as expenses which represent payments for outlays that are offset by depreciation in the value of permanent properties. For the sake of brevity the re ceipts and payments returned for the correction of error or for other reasons, and referred to under (1), are frequently given the specific designation of refunds or refund receipts and payments. SUMMARIES OF RECEIPTS AND PAYMENTS. Summary of all receipts and payments,—Table 2 of this report presents for all cities a condensed summary of the total receipts and payments recorded in the financial accounts of the several cities. The receipts and payments are divided into two principal classes— revenue and nonrevenue receipts and governmental cost and nongovernmental cost payments. Such a summary shows the net changes in the amount of cash in the treasury of the city as the result of all the finan cial transactions of the year. Summary of net revenue receipts and net governmental cost payments.—In Table 3 of this report is presented a classified summary of the net revenue receipts and the net governmental cost payments. The table shows as fully as can be done by a state ment of receipts and payments the results or outcome of governmental transactions, as already explained under the heading "Summary of municipal revenues and governmental costs" (p. 16). Summary of revenue receipts and payments for ex penses and interest.—Table 3 also presents a compara tive exhibit of the revenue receipts and the payments for expenses and interest. The significance of this summary in municipal accounting has already been discussed under the heading "Summary of revenues and expenses and interest." Taken in connection with the other data given in the table, the excess of revenue receipts over payments for expenses and inter est shows the extent to which the several cities are meeting their outlays or paying for their permanent properties and public improvements out of revenues, and to what extent they are throwing the burden of such expenditures upon the future. Summary of budgetary receipts and payments.—A comparative summary of the receipts and the pay ments of a given fiscal year in accordance with the terms of the budget, or annual appropriation act, is one of the most valuable, from an administrative point of view, of the summaries of their financial transactions that can be prepared by individual cities. An exhibit of such summaries for the different cities, while of little advantage for direct comparison, would show the various administrative operations pursued by cities infinancingthe acquisition of their permanent properties and the construction of their permanent improvements, and in providing for the amortization of their debts. The Bureau of the Census hopes to present such a summary of municipal receipts and payments at no distant date. ASSETS, PROPERTIES, PUBLIC IMPROVEMENTS, LIABILITIES, AND PROPRIETARY INTERESTS. • Private and governmental statements of business conaccounting; hence attention is here called to the dition.—In private accounting, a statement of the con financial data that must be recorded with approx dition of business is a summary, in balance sheet imate correctness in municipal accounts if those % form, of assets, liabilities, and proprietary interests. accounts are to provide information on which may be A municipal statement of assets, liabilities, and pro based a summary of the properties, improvements, prietary interests has a significance altogether different assets, liabilities, and proprietary interests of cities from that of a similar statement made by a private that may be of any administrative importance or concern. It has its particular value in governmental significance. 22 FINANCIAL STATISTICS OF CITIES. In private accounting, the term "assets" is applied ment, and for meeting the claims of creditors. They to all the properties or wealth in the possession or include cash, materials and supplies, authorized but control or at the disposal of an enterprise. For con uncollected revenues, prepayments, advances to fiscal venience of administration these assets are separated agents, and bills and accounts receivable. The ac into two classes designated as current and fixed, counts of most governments with their current assets current assets being those which are available for include considerable amounts of nominal assets in the use in meeting the current expenditures, while fixed form of uncollectible revenues not properly written assets are those which are employed in the accomplish off. The recorded assets wliich represent cash or its ment of the principal purposes of the enterprise and equivalent in the possession or control of a government which are expected to have a life in service of more constitute its actual current assets. The terms "cash," "materials and supplies," "pre than one year. Many accountants employ the term "assets" in payments," "advances to fiscal agents," "bills receiv speaking of, or in their accounts with, the wealth in the able," and "accounts receivable," appear to convey possession or control of a government. A growing well-defined ideas and to be used with sufficient uni class of accountants and government officials, how formity to render it unnecessary to define them here. Invested assets, or investments, are those resources ever, prefer to use the terms permanent properties and public improvements in speaking of the possessions of or forms of wealth wliich have been acquired or are cities that correspond to the fixed assets of private held by governments for such purposes as securing an enterprises, and employ the term " assets" only in income from their use, deriving gain from their rise in referring to other forms of wealth in the possession of value, avoiding losses that would otherwise be suffered, the city. Such a terminology assists in keeping to and securing other possible advantages through their the front the great difference that exists between acquisition and possession. the objects and viewpoints of private and govern Funds is a designation applied in common to the mental business. It is a usage which recognizes the current and invested assets of a government. This fact that municipal debts are not liens upon city meaning of the term in the plural is to be distinguished properties and public improvements, but upon the from the narrower significance which it has always privately owned property of the citizens subject to in the singular, and often in the plural. A fund is an taxation. This report uses the word "assets" in this amount of money or other wealth devoted to or avail restricted sense, as exclusive of permanent properties able for a specific purpose, while funds, as defined and public improvements of cities. above, are moneys or other forms of wealth available Municipal assets.—The assets of cities are the cash for general governmental expenditures, including the and other wealth in their possession or at their disposal special purposes of investment. which have been acquired or provided for meeting Properties is the designation employed by the Bureau governmental costs and paying debts, or which are of the Census in referring to land used for govern held subject to the conditions of public trusts. mental purposes, to buildings and other more or less Classification of assets.—In accounts, assets are permanent structures on such land, and to furniture, always represented by debit entries and balances. tools, apparatus, and other equipment having a life in Some of the debit entries and balances in the asset service of more than one year, excepting hand tools accounts of governments represent wealth actually in and other small portable tools which may be lost or their possession or control or at their disposal, and stolen and of which no accounting record is kept. others represent the claims of one of the departments or These properties are further classified as productive divisions of a government upon another, or are in other and nonproductive. Productive properties of govern ways offset by the credit balances of liability or other ments include lands, buildings, structures, furniture, accounts. The assets represented by the first class machinery, tools, and other equipment that are used of entries are'here called actual assets to distinguish in connection with the operation of public service them from those represented by the second class, which enterprises. All other properties of governments are are here called nominal assets. Nominal assets wliich spoken of as nonproductive properties. consist of wealth not actually in the possession or at Public improvements is the term employed by the the disposal of the government, but which under cer Bureau of the Census in referring to those fixed posses tain conditions may come into its possession or be sions of governments which have a value in use but placed at its disposal, are generally called contingent not in exchange, as opposed to "properties," wliich assets. have both kinds of value. There arc two principal When classified according to the purpose for which classes of public improvements, highways and sewers, they are used, the assets of governments are specific although these classes do not.include all possessions of ally designated as current and invested. governments which come under this general heading. The current assets of a municipality are the resources Highways is a designation used in speaking of struc or wealth wliich are available for use in meeting its tures and improvements upon the land belonging to current expenses, interest, and outlays, for invest governments which are employed for highway purposes ASSETS, LIABILITIES, AND PROPRIETARY INTERESTS. These include pavements, sidewalks, curbs, bridges, tunnels, grades and fills for highway purposes, but not structures for public service enterprises, such as rail roads, street railways, and revenue earning canals. Under the designation sewers are included not only the structures bearing that name, but all structures, such as manholes and catch basins, forming parts of the sewer system. Among the public improvements of governments which do not come under the heading of highways or sewers are levees, retaining walls, drainage canals, and unproductive docks and wharves. When the asset accounts of governments are properly kept, they will be approximately correct statements of the value as determined by the cost of reproduction, or of the value in use, of properties, highways, and sewers. When, however, those accounts are improp erly or imperfectly kept, they will not be correct statements of values, and for that reason they lose much of their administrative importance and can not be taken as a basis for a correct judgment concern ing the financial condition of the government. Asset and property accounts.—Few cities have any trustworthy records of the cost or present value of their properties, and a still smaller number have any intelligible or trustworthy exhibit of the original cost of their highways and sewers, or of the present cost of reproducing them; and few have any definite statement of the probable amount to be realized from their uncollected revenues. Some progress has been made, however, in this branch of accounting during the last few years. Many factors have contributed to this result, among these being the fact that the Bureau of the Census has continuously emphasized the importance of having correct information with reference to the value of governmental properties and public improvements. As a result of the changes that have taken place in this respect, the bureau has been able each year to make its statistics of the value of governmental properties and public improvements more trustworthy than those of any previous year, although even now they are confessedly far from per fect. Statistics of uncollected revenues have not, how ever, been included in any report, since the data ob tained with reference to this subject have not been deemed sufficiently trustworthy to warrant publica tion. A correct statement of the cash and invest ments in the possession of a city can be made without any exhibit of properties and public improvements, or of uncollected revenues. Summaries of financial con dition which include on their debit side only exhibits of cash and investments are not, of course, complete statements of governmental financial condition, but they are of far greater administrative value than would be more pretentious summaries which included incor rect statements of the value of any of the several classes of governmental properties and public improve ments, arid of the amounts likely to be realized from uncollected revenues. The first requisite in this field 23 is a correct exhibit of values, so far as any such pre sentation is given at all. The extension of census statistics into this field may, therefore, with profit be deferred until approximately correct statements of the values of properties and public improvements and reliable estimates of the amounts to be realized from uncollected revenues have been prepared by the cities. Municipal liabilities.—Municipal liabilities are pri marily (1) the obligations of cities to pay or deliver money or money's worth or to perform specified serv ices, or (2) their obligations to hold, use, or expend such wealth for specified purposes, or for the benefit of specified persons. Classification of liabilities.—In accounts, liabilities are represented by credit entries and balances. The greater number of such entries and balances in the liability accounts of governments represent the obli gations above described, which are separable into two classes called debts and trus ts, or debt liabilities and trust liabilities. The liability accounts also contain the record of amounts which represent neither debts nor trusts, but constitute what are here called nominal liabilities. Debts, or debt liabilities, are primarily obligations to pay or deliver money or other wealth, or to render specified services having a monetary value. These ' terms are also applied to the amounts of money or money's worth which one person is bound to pay or render to another. Debts, or debt liabilities, classified according to the provisions made for their payment or liquidation, are called current, funded, and floating debts; classified according to the time when due or payable, they are called due and demand liabilities, liabilities not due, and unadjusted liabilities; and classified according to the character of the instruments or records which evidence the debts, they are called bonds, notes payable, war rants payable, audits payable, and accounts payable. Current debts, or current debt liabilities, are those debts or debt liabilities for the payment or liquidation of which provision is fully made by cash on hand, by revenues (including special assessments) accrued or accruing, or by other current assets provided and appropriated for that specific purpose. Funded orfixeddebts, or funded orfixeddebt liabilities, are those debts, evidenced by some formal instrument or otherwise, which have a number of years to run, or upon which interest is to be paid in perpetuity, but for the amortization of which no assets other than those of sinking funds have been specifically provided or appropriated. Originally the term "funded debts" was applied only to those debts for whose amortiza tion sinking fund provisions had been made; but at present the term is used more or less interchangeably with "fixed debts" in speaking of the long-term debt obligations specifically mentioned above. Floating debts, or floating debt liabilities, are those short-term debt obligations for the payment of which there are no assets in the treasury specifically designated 24 FINANCIAL STATISTICS OF CITIES. or appropriated, nor any provision made for obtain and shown in balance sheets as reserves of municipal proprietary interests for public trust purposes, while ing such money by taxation or otherwise. Current, funded, andfloatingdebts are styled due and all other trust liabilities should be grouped in balance demand liabilities when they are due or payable on de sheets with the debts of the city, being properly mand, liabilities not due when they are payable at some marked or designated to distinguish them from those future time, and unadjusted liabilities when the amount liabilities which constitute debts. Nominal liabilities.—The term "liabilities'9 is used payable is awaiting determination or adjustment. The term bands is generally applied to all written in municipal accounting not only as a common desig evidences of governmental indebtedness given under nation for debts and trusts as defined above, but also the seal of the nation, state, or municipality issuing in referring (1) to amounts of money or other wealth them. Less formal written evidences of indebted or services which a government owes to one of its ness are most frequently referred to by the specific funds, or which one branch of its business owes to designations nates payable, warrants payable, and auditsanother branch; and (2) to amounts and services payable, while amounts recorded only in books of which a government may, under specified circum stances, or subject to specified conditions, be called accounts are generally called accounts payable. Trusts, or trust liabilities, are primarily the obliga upon to pay, deliver, or render in the future, but for tions of governments to hold, use, or expend money the payment, delivery, or rendering of which there is or other wealth in the interest of specified persons or no present obligation. Liabilities such as these do not arise from the receipt of wealth in any form by for specified purposes or objects. Trusts may be grouped into two general classes: (1) the city from the public, nor do they constitute claims Obligations or responsibilities which are strictly trusts upon the wealth in the possession or control of the in the legal sense of the word, and (2) obligations or government in whose accounts they are recorded. responsibilities in the nature of trusts which are They are therefore liabilities in name only, and are involved in the relation of agent and principal, such thus properly spoken of as nominal liabilities. The as those arising in the case of a city acting as agent nominal liabilities mentioned under (2) are generally for the state. The trusts belonging to the first class called contingent liabilities. Municipal proprietary interests.—The amounts re are of two kinds, private and public. Private trusts, or private trust liabilities, are those c o r d by entries on the right-hand side of municipal which concern individuals and families and are limited balance sheet accounts and summaries represent! in duration; They are obligations and responsibilities in part, (1) the claims of creditors and of the to hold or use specified amounts of money or other beneficiaries of private trusts and public trusts for wealth in the interest of specified individuals, or to nongovernmental uses, and (2) the interests of the expend such wealth in their interest or at their behest, citizens and the general public in municipal assets, or in accordance with any specific condition of the trust. properties, and public improvements. These interests represent the accumulation of the excess of revenue Public or charitable trusts, or public or charitable trust liabilities, are those which are constituted for the benefit receipts in preceding years over the payments for gov of the public at large or of some designated portion of ernmental costs. They may, therefore, be spoken of this public, such as the poor, the children, or the insane. as revenue accumulations or as municipal proprietary These trusts or trust liabilities are obligations to expend interests. These interests should bo classified and specified amounts of money or other wealth for speci shown in a group by themselves, on the side of the fied objects and purposes, or responsibilities for hold balance sheet summary with the debts. These pro ing the same in the interest of such objects and pur prietary interests of the citizens are of three distinct poses. The public or charitable trusts of municipal classes: (1) Those that are held subject to the condi ities are further separable into public trusts for govern- tions of public trusts for municipal uses and are menial uses, that is, for meeting one or all of the costs properly spoken of as municipal reserves for public of government, and public trusts for nongovernmental trusts; (2) those which are held subject to the terms uses, which are those established for charitable pur of appropriation acts for expenditure for specified poses or uses not included among those for which the purposes and are properly spoken of as municipal cities have authority to appropriate money. appropriation reserves; and (3) all others, or the free Municipal trust liabilities on account of public trusts or unreserved proprietary interests. The last is always for governmental uses are best recorded in accounts the balancing entry in the municipal balance sheet. SUMMARIES OF THE CONDITION OF MUNICIPAL BUSINESS. Municipal balance sheets.—Owing to the fact that noted above, it makes no attempt to present complete hitherto the Bureau of the Census has been unable to balance sheet summaries for the cities embraced in its secure any trustworthy statistics of the value of annual reports. The fullest possible statements of municipal properties and public improvements, as the value of the properties, public improvements, and MUNICIPAL BALANCE SHEETS. investments and of the liabilities of the various cities are published, however, and the preparation of a com parative statement of assets, properties, public im provements, proprietary interests, and liabilities, for all cities, is deferred until such time as reliable data can be obtained for at least a majority of the cities concerned. Summary of liabilities and current and invested assets.—Many cities present in their annual reports statements showing on the one side classified exhibits of their debt and other liabilities, and on the other, classified statements of the current and invested resources which are at hand or which have been authorized for meeting them. In a properly prepared summary of this kind there should be shown on the one side the debts of the city and the city's liabilities growing out of private trusts, contracts, and appro priations; and on the other, the resources available for meeting the debts and other liabilities thus listed. An excess of debts and liabilities over the resources provided for meeting them shows the extent to which the city must rely upon the revenues of the future to pay the past and current costs of government; and an excess of assets, if such there be, shows to what extent the revenues of the past are available for meet ing the future costs of government. The summary described, to be of the greatest value, should show clearly what obligations must be met in the immediate future, and what in the remote future, and the re sources provided and methods adopted for meeting both classes of obligations at maturity. Such a sum mary, though of very great administrative value, sets forth only a part of the information that should be presented in a complete summary of municipal financial conditions. Summary of assets, properties, public improvements, liabilities, and proprietary interests.—If information is also given with regard to properties and public im provements, there results a comparative exhibit of the assets, properties, public improvements, liabilities, and proprietary interests of the city, in which the values of the properties and public improvements combined with the assets of thefirst-mentionedstatement stand on one side of the summary and the indebtedness and proprietary interests, including reserves, on the other. The excess of the assets, properties, and public improvements over the debts measures the proprie tary interests of the municipality in the properties, public improvements, investments, and other assets of the city, and their excess over all liabilities, including the proprietary reserves, represents the free or un bound proprietary interests of the city. In the case of cities making such a summary as this, the balance sheet has generally applied the designation "surplus" to the excess first mentioned above. That excess, however, is not a surplus or excess of proprietary interests over capital stock, as in the case of a private 25 individual or firm. It represents the total proprietary interests, and should be given some designation that indicates its character or the source from which it has been derived. Taking account of the character of the excess, it can best be spoken of as the municipal pro prietary interests, while if it is desirable to take account of the fact that an excess of assets represents the ac cumulation of revenues not used for expenses or inter est, that excess may be designated revenue accumula tions. But whichever point of view is adopted, no balance sheet should fail to present this excess so designated that its true relation to the business of the munici pality may be evident. This excess for most cities will include amounts set aside for the amortization of debts and other amounts held in trust for municipal uses. All amounts such as those last mentioned should be presented and properly designated as "feserves," or the summary will confound liabilities or debts with reserves, and such confusion may easily make the balance sheet a mischievous and misleading state ment rather than one of administrative value or popular significance. Comparative value of different summaries.—The value of the various summaries of the condition or results of thefinancialbusiness of a city depends upon the accuracy with which the values of the current assets, properties, and public improvements are set forth, and the fidelity with which the debts and re serves are classified and exhibited. At the present time the greater number of the statements presented by cities in their reports are more or less misleading and defective because they overstate the amount to be realized from taxes levied but uncollected, and because the stated value of permanent properties and improvements stands open to large possibilities of error, due to lack of data pertaining to their original cost and failure to take account of depreciation in their value. Such defects bring large factors of error into the summaries of revenues, expenses, and inter est, and the summaries of revenues and costs of government. At the present time these factors of error are greater than the difference between the rev enue collections and the true revenue accruals of the average city for the average year, or that between the average warrant expenditures and the accrued ex penditures of the same city. Hence, though govern mental summaries of accrued revenues and expendi tures form theoretically a better index of conditions and results than summaries of cash receipts and war rant expenditures, their general adoption and use will depend much more upon the development of plans and methods for giving correct estimates of the amounts to be realized from uncollected taxes and making proper estimates for depreciation, so as to eliminate the present factors of error, than upon their theoretical superiority. FINANCIAL STATISTICS OF CITIES. 26 DESCRIPTION OF GENERAL TABLES. In its annual report on statistics of cities the Bureau of the Census presents so far as possible comparable statistics of all receipts, from whatever source, and of all payments, for whatever purpose, for all cities in the United States having a population of over 30,000, together with detailed information concerning certain classes of receipts and payments. Table 1 is a pre liminary table showing the population and area of the cities covered by the report. Table 2 summarizes the total receipts, payments, and cash balances of the city governments. Table 3 is also a summary table serving to show at a glance the net receipts of the cities from revenues and the net payments for govern mental costs. Tables 4 to 12 analyze in detail the receipts from revenues and the payments for govern mental costs. Tables 13 and 14 summarize the nonrevenue receipts, and Tables 13 and 15 the payments other than those for governmental costs. Tables 17, 18, and 19 show the assets and the values of the proper ties and public improvements of the cities, and Table 20 their liabilities. The remaining tables are either analytical in character or give supplementary infor mation not contained in themore general presentations* The statistics in this report refer to the fiscal year of each city, and of each division and fund of the city, closing between February 1, 1910, and January 31, 1911. (See text discussion of Table 3, p. 30.) cur. New York, N . Y Pittsburgh, Pa 1900 3 TABLE 1. Population and area*—Included in this report are the statistics of 133 incorporated cities and the town of West Hoboken, N. J., each of which had in 1910 a population of over 30,000. In Table 1 are shown for each of the cities included in this report, with the exception of the cities of New York and Troy, N. Y.; Pittsburgh and Chester, Pa.; Camden, N. J.; Waterbury, Conn.; Bay City and Flint, Mich.; and Omaha and Lincoln, Nebr., the population enumerated at the Federal censuses of 1890, 1900, and 1910. In the case of the eight cities first mentioned, which have received since 1890 very largo additions to their territory by annexation, the table includes for the years 1890 and 1900 the population of the territory annexed, as well as of that situated within the city limits at the date of the enumeration for the 3'ears mentioned. For five of these cities tho additions represent the population of tho annexed territory as enumerated. For New York and Troy, N. Y., and Camden, N. J., it was necessary to estimate the popu lation for the specified years for a limited portion of the territory thus added. Tho population of thoso eight cities as enumerated in the years mentioned, where it differs from that given in Table 1, is shown in the following statement: 1890 1,515,301 233,617 58,313 60,956 23,046 27,839 20,23> 9,503 ' <£ ec o Date of incorporation as a city*—Under this heading Troy,N.Y. are given (1) the dates when the different municipali Bay City, Mich ties were first organized as cities (in the case of West Flint, Mich Hoboken, N. J., when it was organized as a town) under general provisions of state laws or by special The population given for Lincoln and Omaha, charter, and (2) the dates of the latest reorganization Nebr., for 1890 is not that returned by tlfc enumera under new general laws or special charters. Fre tors, but a mean between the census of 1880 and that quently the laws or charters have been amended or of 1900. This substitution is made because the revised, and the census agents in some instances have enumeration of 1890 in the two cities was very inac experienced difficulty in determining whether given curate. changes should be reported merely as modifications of The growing importance of cities having a popula the first organization or as a new organization of the tion of over 30,000 is made clear by the columns municipal corporation. The Bureau of the Census showing their population in 1910, 1900, and 1890. has not been able to devote sufficient time to the study The number of these cities in 1910 was 184; in 1900, of this problem to determine absolutely in all cases 135; and in 1890, only 102. The 184 municipalities for the date of the latest change in organization, but it which statistics are presented for 1910 do not include may be safely assumed that the time of the last the city of South Omaha, Nebr., which was included important or complete reorganization of a municipality in former reports, but which at tho census of 1910 made prior to the close of the fiscal year 1910 is was found to have a population of less than 30,000. shown in the table, and that the date of the first There are included in this report statistics of 27 organization as a city corporation is in most instances cities not formerly reported, but which at the census correctly stated. of 1910 were found to have a population of over 30,000 DESCRIPTION OF GENERAL TABLES. 27 oack. The names of these 27 cities, arranged bystates, are given below: In like manner the governmental cost payments in Table 2 include all of the payments charged in expense, CALIFORNIA: MICHIGAN: NORTH CAROLINA: interest, and outlay accounts other than payments in Berkeley. Flint. Charlotte. error which are corrected by refund receipts, payments Pasadena. Jackson. OHIO: for accrued interest which are balanced by later receipts San Diego. Lansing. Hamilton. of interest, and payments for outlays which are offset FLORIDA: MISSOURI: Lima. Tampa. by amounts credited in outlay accounts. Springfield. PENNSYLVANIA: ILLINOIS: NEW JERSEY: Williamsport. The revenue receipts and governmental cost pay Decatur. East Orange. TEXAS: ments shown in Table 2 are presented with considerable IOWA: Perth Amboy. El Paso. detail in Table 3 and in still greater detail in Tables 4 Cedar Rapids. NEW YORK: VIRGINIA: to 12, inclusive. The nonrevenue receipts and non KENTUCKY: Amsterdam. Portsmouth. Lexington. governmental cost payments shown in Table 2 are Jamestown. Roanoke. MASSACHUSETTS: Mount Vernon. WEST VIRGINIA: given under a number of descriptive headings in Tables Pittsfield. Niagara Falls. Huntington. 13, 14, and 15. These receipts and payments are Quincy. readily separable into six general classes, of which The area given in Table 1 for each of the cities is the mention has been made in the Introduction. They number of acres included within the limits of the city are (1) counterbalancing receipts and payments, (2) on April 15, 1910. This area is subdivided wherever receipts from the issue and payments for the redemp possible into land area and water area. tion of debt obligations, (3) net receipts and net pay TABLE 2. ments recorded on storehouse supply account, (4) re Summary of receipts, payments, and cash balances.— ceipts and payments on investment account, (5) re In Tables 3 to 15, inclusive, are shown all receipts and ceipts and payments on agency and trust account, payments of the 184 cities covered by this report, and (6) general transfer receipts and payments, or including for 10 cities of Group I a portion of the receipts and payments in transactions between inde receipts and payments of counties containing those pendent divisions and funds of the government of the cities. Table 2 presents a summary of these receipts city. Table I, which follows, presents a summary of all and payments for the fiscal year 1910, together with a statement of the cash balances at the beginning and nonrevenue receipts and nongovernmental cost pay ments tabulated under the six headings mentioned. An close of the year. In Table 2 the receipts of the several cities are seg examination of that table discloses the fact that the regated into two principal classes, revenue receipts counterbalancing receipts and payments are not equal. and nonrevenue receipts, and the payments are classi The difference arises from the fact that during the fied as governmental cost payments and nongovern year $15,483 was paid for correction of erroneous mental cost payments. The revenue receipts include receipts of prior years, and $4,885 was paid as accrued all of the amounts recorded in the revenue accounts of interest on investments purchased on which the first the several cities other than receipts in error and re interest was not receivable until after the close of the ceipts of accrued interest that are repaid or to be repaid. year. TABLE I.—SUMMARY OF NONREVENUE RECEIPTS AND NONGOVERNMENTAL COST PAYMENTS: 1910. Table in which shown. $759,034/406 Total. 1. Counterbalancing receipts. a. b. c. d. 8,348,293 2,354,927 1,295,714 1,429,207 3,268,445 Receipts in error.. Refunds in correction of payments in error. Accrued interest — Nonrevenue receipts constituting offsets to outlays. 3,047,253 221,192 553,982,298 2,264 34,767,495 Sales of real property. Insurance 2. Receipts from issue of debt obligations 3. Net receipts on storehouse supply account.. 4. Receipts from investments sold , 29,522,509 2,994,021 30S,795 202,40? 1,739,768 47,143,629 a. By sinking funds 6. By public trust funds for municipal uses c. By investment funds d. By public trust funds for nonmunicipal uses.. e. By private trust funds and accounts 5. Receipts on agency or trust account a. For other civil divisions. General property taxes , Special property,business,and poll taxes.. Liquor licenses and other liquor taxes Another o. For private trusts c. For nonmunicipal public trusts. 8. General transfer receipts. 14 Table in which shown. Amount. 27,759,154 23,124,357 2,812,403 1,603,462 218,927 19,182,365 202,110 109,790,427 $542,806,484 Total. 1. Counterbalancing payments.. 8,368,955 a. o. c. d, Payments in error Refunds in correction of receipts in error. Accrued interest Outlays offset by sales of real property and by in surance. Sales of real property Insurance . 2. Payments for redemption of debt obligations.. 3. Net payments on storehouse supply account.. 4. Payments for investments purchased 1,295,751 2,370,373 1,434,386 3,268,445 3,047,253 221,192 401,183,243 132,410 75,482,581 65,676,660 7,274,712 391,790 306,260 1,833,159 46,862,661 a. By sinking funds o. By public trust funds for municipal uses c. By investment funds. d. By public trust funds for nonmunicipal uses.. e. By private trust funds and accounts Payments on agency or trust account o. For other civil divisions To the state To the county , To road district o. For private trusts e. For nonmunicipal public trusts.., 6. General transfer payments Amount. 15 27,675,464 19,432,213 8,182,110 19,115,506 71,691 110,776,634 FINANCIAL STATISTICS OF CITIES. 28 | account less amounts received and later repaid or refunded. The amounts received and later refunded are shown under descriptive titles in Table 14. The payments included in Table 3 are the total actual and nominal payments of the several cities for meeting their expenses, interest, and outlays less (1) amounts erroneously paid, (2) amounts paid as accrued interest on investments purchased, and (3) amounts paid for outlays, balanced by receipts from the sale of real property and from fire insurance ad justments. The payments mentioned under (1), (2), and (3) are shown under descriptive titles in Table 15The amounts paid for outlays which are offset by receipts from the sale of real property and from fire insurance adjustments are also shown in Table 12 under the title "Payments offset by receipts from public on outlay account." The amounts shown separately in Table 3 as "Not revenue receipts" are the revenue receipts of the several cities which add to their assets without creating debt liabilities, and those shown as "Net governmental cost payments" arc the net amounts paid by the cities for meeting their expenses and in terest, from which no convertible value is received or receivable, and the net payments for increasing the value of their permanent properties and public improvements. These receipts and payments arc the net receipts from the public on revenue account and the net payments to the public on account of govern mental costs. The amounts shown separately in Table 3 as re ceipts from and payments to city departments, enter prises, and funds are service and interest transfers, the character of which is explained on page 20 of the Introduction. These receipts and payments are included with the revenue receipts given in Tables 4, 5,7, and 8 and the governmental cost payments given in Tables 9, 10, 11, and 12. The amounts thus in TABLE 3. cluded are shown in detail in Table II, wliich follows. Revenue receipts and governmental cost payments.— The aggregate service transfer receipts do not The object of Table 3 is to present for each city such equal the total service transfer payments; neither a summary of itsfinancialtransactions as is described do the interest transfer receipts exactly balance the on page 16, under the title "Summary of municipal interest transfer payments. The difference arises revenues and governmental costs," so far as such a principally from the difference in the fiscal years summary can be presented in the form of an exhibit of the departments, enterprises, and funds between of actual and nominal revenue receipts and govern which the transfers take place, on account of which some transfer receipts of a given fiscal j-car mental cost payments. The receipts included in Table 3 are the total actual are balanced by the transfer payments of another and nominal receipts of the several cities on revenue fiscal year. Cash lalances.—The cash in the possession of the 184 cities increased during the fiscal year 1910 from $207,901,537 to $228,472,712, an increase of $20,571,175, or nearly 10 per cent. All of the four groups of cities show an increase of cash on hand, although the cities containing over 300,000 inhabitants reported the greater portion of the total. Of the 184 cities included in the table, 105, or about three-fifths, reported an in crease of cash during the year, and 79 reported a de crease. Similar increases of cash on hand were shown by the cities having a population of over 30,000, for which the Bureau of the Census secured statistics in the fiscal years 1908 and 1909. The increase in 1909 for the cities covered by the census report was $17,784,932, and in 1908, $52,742,336. The increase in three years of over $90,000,000 in the cash balances represents in large part the accumu lation of money obtained from the issue of long-term debt obligations for the acquisition and construction of public improvements. This increase in cash on hand added at least $2,000,000 to the current govenmental costs of the cities covered by the census report, this amount being approximately the excess payments of interest on account of the idle money thus brought into the treasury. This useless municipal expenditure results in most cities not so much from errors or mis management on the part of city officials as from the operation of unwise laws relating to the borrowing of money to finance public improvements. These laws burden the city with needless interest payments with out accomplishing any good that may not be secured in other ways. New York City has in recent years led in securing legislation which permits public improve ments to be economically and safelyfinancedwith a minimum of cash on hand derived from bond issues. The economical administration of city business calls for the general adoption of similar laws in all states. TABLE II.-^SUMMARY OF SERVICE AND INTEREST TRANSFER RECEIPTS AND PAYMENTS INCLUDED IN GENERAL. TABLES 3 TO 12. ""•• ~ CLASS OF RECEIPTS. Table in which in cluded. 3 * Amount included. $15,958,570 ■ *~ ' i . . . i. CLASS OP PAYMENTS. Total Table in which in cluded. 3 $15,811,326 9 2,022,949- 10 12 121,483 253,585 11 13,413,300 2,545,261 Receipts for departmental services Receipts of sinking funds and public trust funds for mu nicipal uses. 4 5 7 61,052 466,839 54,007 8 1,963,363 13,413,309 Amount included. 2,398,017 Payments for expenses otber than of public service en terprises. Payments for expenses of public service enterprises Interest transfer payments.. DESCRIPTION OF GENERAL TABLES. 29 Governmental organization of cities.—As stated in theCincinnati, Ohio; Newark, N. J.; Los Angeles, Cal.; and Introduction to this report,1 American cities are very Minneapolis, Minn. County figures have been simi differently organized for purposes of local self-govern larly added to the city figures in the case of Denver, ment. In some cities all governmental functions are Colo., since the county is coextensive with the city and performed through a single municipal corporation, the two governments were formerly combined and have ivhile in others the functions are divided among several been again consolidated by a recent decision of the independent governing bodies, each of which has the supreme court of Colorado. power to levy taxes and incur indebtedness. Further, In 3 of the 10 cities mentioned in the last paragraph each of these independent divisions or governmental the city corporation and other divisions of the govern units may have one or more sinking, public trust, or ment of the city collected all taxes, licenses, and other funds, the revenues of which constitute revenues similar revenues accruing to the benefit of those divi of the governmental unit, and are disbursed for carry sions. These cities were Pittsburgh, Pa.; Milwaukee, ing on its governmental functions. To secure com Wis.; and Newark, N. J. In the other 7 cities the plete or comparable statistics of municipal revenues or county government collected revenues for the city of governmental costs, the revenue and other receipts corporation and other divisions of the government and the governmental cost and other payments of all of the city, as follows: General property taxes and these governmental units, funds, and accounts must part of the special assessments in Chicago, 111., Den be assembled and consolidated. This has been done ver, Colo., Cleveland and Cincinnati, Ohio, and Los by the Bureau of the Census in the compilation of the Angeles, Cal.; liquor licenses in Detroit, Mich., and statistics of this report. Cleveland and Cincinnati, Ohio; cigarette licenses in The governmental units of each city which have Cleveland and Cincinnati, Ohio; and mortgage and power to levy taxes and incur indebtedness are shown bank taxes in Buffalo, N. Y. in Table 3 under the heading "City, and divisions of its For three cities for which county receipts and pay government." When the city corporation is the only ments are included, namely, Pittsburgh, Pa.; Milwau governmental unit having such power, only one line is kee, Wis.; and Newark, N. J., and for most other cities, shown for the city, the revenue receipts and govern Table 3 presents a correct statement, not only of the mental cost payments of all funds and accounts of that city revenue receipts collected by the various divi city, whether under the accounting control of the sions of the government of the city, but also of all auditor or comptroller or not, being shown on that those that were collected for the use of such divisions. line! For 91 of the 184 cities covered by this report, For the other seven cities, namely, Chicago, HI.; Cleve the city corporation was the only local governmental land, Ohio; Detroit, Mich.; Buffalo, N. Y.; Cincinnati, xinit. When there were additional governmental units, Ohio; Los Angeles. Cal.: and Minneapolis, Minn., the the revenue receipts and the governmental cost pay table shows the revenues* collected for the several ments of each unit, including all revenue receipts divisions of the government of the city, but does not and governmental cost payments of the funds and show the revenues collected for those divisions by the accounts belonging to such units are shown after county. For a number of cities where the city cor descriptive titles. The governmental units shown in poration collects taxes, and other revenues for the the table, with the possible exception of some of the other divisions of the government of the city as well counties referred to in the following paragraph, all as for its own use and benefit, the table shows the exercise municipal functions. amounts as collected by the city corporation, and For 10 of the cities of over 300,000 inhabitants a not as collected for the divisions which may event percentage of the receipts and payments of the counties ually use the money in meeting their governmental in which the respective cities are located, based on the costs. ratio between the assessed valuation of the city and Of the independent local governmental units re that of the county, has been included with the figures ported, the school districts are the most important and for the city corporation and other units of local govern numerous, being reported.in 84 cities; park districts ment. This treatment seems desirable because of the are found in 6 cities; districts for charities and cor fact that in the remaining 8 cities of Group I the rections in 3 cities; sanitary districts in 2 cities; a poor original county organization has been merged with district in 1 city; a port improvement district in 1 that of the city. The addition of the county figures city; a bridge district in 1 city; a water district in 1 places the cities of Group I on a more nearly com city; a district for police and fire protection and for parable basis than would otherwise be the case. The street improvement in 1 city; a district for township cities of Group I for which a percentage of the county expenses in 1 city; and 3 cities, namely, Rochester, receipts and payments has thus been added to the city Syracuse, and Troy, N. Y., paid some expenses through figures are Chicago, 111.; Cleveland, Ohio; Pittsburgh, their county governments. Pa.; Detroit, Mich.; Buffalo, N. Y.; Milwaukee, Wis.; In each of the three cities mentioned in the last 1 clause, the county levied and collected taxes to See "Differences in governmental organizations," page 11. 30 FINANCIAL STATISTICS OF CITIES. reimburse itself for payments for the poor and the delin tion on December 31, and each year sees an increasing quent, and for election and other expenses of the city. number of cities adopting this date. Comparison between revenue receipts and governIn certain other cities of New York, namely, Yonkers, mental cost payments.—Comparison between revenue Schenectady, Binghamton, Elmira, Auburn, James town, Amsterdam, and Niagara Falls, in which the receipts and governmental cost payments are of the county performs similar services for the city, the greatest significance in municipal finance. If a city cities reimbursed the counties for these expenses by is realizing more money from revenues than it is pay ing for expenses, interest, and outlays, it has a balance warrant payments. Where there were several independent school districts which may be applied to reducing indebtedness; while within the limits of a given city, a report was secured if its payments for expenses, interest, and outlays are for each district, but the figures for the several dis greater than its revenue receipts, the city is increas tricts are consolidated into a single total in Table 3. ing its indebtedness. If it is realizing from revenues In some cities the school district maintains only a enough money to pay for expenses and interest, but part of the public schools, the city corporation main only a portion of its outlays, it is shifting a part of the taining the rest. The city corporation sometimes ex burden of paying for its permanent properties and pends money for sanitation, parks, poor relief, port public improvements upon the future. In the last three columns of Table 3 arc shown the improvements, bridge construction, or water supply, in addition to the payments made for the same pur results of comparisons between revenue receipts and poses by the independent districts having these governmental cost payments. In the first of these objects particularly in charge. The transactions of columns is shown the excess of governmental cost all the independent governmental units shown in payments over revenue receipts for the cities in which Table 3 are analyzed and their receipts and payments such payments were in excess 9f revenue receipts, added to the corresponding receipts and payments of and in the second column is shown the excess of the city corporation in making up the other financial revenue receipts over governmental cost payments for tables of this report. Thus payments of an independ cities in which revenue receipts were the greater. Of ent school district and of the city corporation for school the 184 cities comprehended by this report, 62 realized expenses are consolidated in Division VI of Table 9, enough from revenues to meet their payments for and all payments for school outlays are combined and expenses, interest, and outlays, and to have a bal appear under the appropriate heading in Table 12. ance available for paying off debt. The excess of Date of close of fiscal year.—The work of procuring revenue receipts over governmental cost payments for and presenting comparable statistics for different Chicago, 111., amounted to S3,187,129, and for Boston, cities is greatly complicated by differences in the Mass., to $3,035,947. date of the close of the fiscal year. Not only do the Comparison between revenue receipts and payments different cities close their fiscal years on many dif for expenses and interest.—Thefinalcolumn of Table ferent dates, but often the fiscal years of the units 3 shows the excess of revenue receipts over payments and funds or accounts of the same city close on dif for expenses and interest. These payments for ferent dates. It is evident, then, that the statistics expenses and interest correspond approximately to for any year for a large number of cities will involve the charges on the part of a business corporation for fiscal years ending on many different dates during maintenance, operating expenses, and interest, ex the 12-month period under consideration. The sta cept that no allowances have been made for depre tistics shown in this report relate for each govern ciation. The 184 cities together collected $1S3,4S9,152 mental unit to afiscalyear ending between February 1,more from revenues than they paid out for expenses 1910, and January 81,1911. arid interest. Of these cities, 182 received enough A uniform date for the close of thefiscalyears of all from revenues to meet their expenses and interest divisions and funds of cities would greatly facili and to pay a portion of their outlays. The excess tate the compilation of comparable municipal sta of governmental cost payments over revenue receipts tistics. Several states have statutes providing for varied greatly among the different cities, ami the figures such a uniform date for their cities, and the enactment have little significance except as the amounts of the of similar laws is being urged in Massachusetts and in outlays are also taken into consideration. Only 2 several other states. cities, Hoboken and West Hoboken, N. J., show The city corporation is the principal governmental revenue receipts smaller than their payments for unit of every city, and in many cities it is the only such expenses and interest. The excess of revenue receipts unit. The date of the close of the fiscal year of the for all cities was equal to 65.7 per cent of the total city corporation of each city is shown in the first col net payments for outlays. The corresponding per umn of Table 2. Of the 184 cities covered by this centages for 1909 and 1908 were 61.5 and 49.2, report, 90 closed the fiscal year of the city corpora respectively. DESCRIPTION OF GENERAL TABLES. In Table III there is presented a summary of the revenue receipts and the payments for expenses, interest, and outlays, for groups of cities classified 31 by the percentage of their revenue receipts for 1910 that were available for other purposes after their ex penses and interest charges had been met therefrom. TABLE III.—RELATION OF REVENUE RECEIPTS TO PAYMENTS FOR EXPENSES AND INTEREST: 1910. PAYMENTS FOR EX PENSES AND IN TEREST. RBVENUE RECEIPTS. GROUPS OF CITIES WITH SPECIFIED REVENUE Number Amount. Total 184 Per capita. $759,942,445 $27.82 47,114,854 127,273,662 248,207,967 323,709,262 13,636,700 33.55 25.36 26.30 30.51 16.11 Amount. Used for Avail Per expenses able for capita. and other interest. purposes. $570,43,293 821.10 24,382,005 84,465,760 185,382,514 269,332,532 12,890,482 The first group includes 13 cities, namely, Los Angeles, Cal.; Seattle, Wash.; Portland, Oreg.; Oak land, Cal.; Spokane and Tacoma, Wash.; Oklahoma City, Okla.; Fort Wayne, Ind.; Sioux City, Iowa; Springfield, Mo.; Lima, Ohio; Niagara Falls, N. Y.; and Pasadena, Cal. The greater number of these are rapidly growing cities. None of them in 1910 employed more than 60 per cent of revenues in meet ing expenses and interest, and the cities as a group utilized only 51.8 per cent of their revenues in meet ing their expenses and interest. The per capita pay ments of these 13 cities in 1910 for outlays were nearly three times the corresponding average for the 184 cities, and were nearly seven times that for the last group of cities shown in the table. The per capita revenue receipts of the first group were also higher than those of any other group, and more than twice as great as those of the last group, while the per capita payments for expenses and interest were materially lower than the average for the 184 cities. This group of cities includes none of the larger and but few of the smaller cities, the average population of the cities of the group being 108,026, as compared with an average of 149,546 for the 184 cities. The significance of the facts shown in the table above, as well as those shown in Table 3, can not readily be grasped unless they are considered in connection with the figures of Table 13, which shows the receipts and payments of the several cities on account of debt obligations issued and redeemed. The per capita revenue receipts for the second and third groups shown in Table III do not materially differ, although those of the third group are slightly the greater. In like manner their per capita pay ments for expenses and interest differ but little. In both of these groups the per capita revenue receipts and the per capita payments for expenses, interest, and outlays are less than the average for the 184 cities. The per capita revenue receipts and the per PAYMENTS FOR OUTLAYS. of cities. More than 40 per cent. From 30 to 40 per cent From 20 to 30 per cent From 10 to 20 per cent Less than 10 per cent. EXCESS OF REVENUE RECEIPTS O Y E R PAYMENTS FOR EX PENSES AND IN TEREST. PERCENTAGE OF REVENUE RE CEIPTS— 17.36 16.83 19.64 25.39 15.23 Per capita. Amount. Amount. Per capita. 75.9 24.1 $183,489,152 $0.72 $279,145,899 $10.22 51.8 66.4 74.7 83.2 94.5 48.2 33.6 25.3 16.8 5.5 22,732,849 42,807,902 62,825,453 54,376,730 746,218 16.19 8.53 6.66 5.13 0.83 41,171.768 45,04$, 020 72,241,566 116,985,719 3,703,826 29.32 8.98 7.66 11.03 4.37 capita payments for expenses, interest, and outlays of the fourth group are greater than those for the 184 cities taken together, and their per capita payments for expenses and interest are greater than those of any other group. The last group includes Jersey City, N. J.; Bir mingham, Ala.; Camden, N. J.; Lawrence, Mass.; Hoboken, N. J.; Chattanooga, Tenn.; Butte, Mont.; Montgomery, Ala.; Woonsocket, R. L; and West Hoboken, N. J., with an average population of only 84,665, or but little more than one-half of the average for the 184 cities. This group of cities has the smallest per capita revenue receipts of any group, as well as very small per capita payments for outlays. Comparative summary: 1902-1910.—Table IV shows for the 146 cities for which statistics throughoutthe entire period 1902 to 1910 are available the aggregate net revenue receipts and the aggregate net payments for expenses, interest, and outlays. TABLE IV.—Summary of net revenue receipts and net governmental cost payments, 1902-1910, with percentages of increase over 1902. NET REVENUE RECEIPTS. NET GOVERNMENTAL COST PAYMENTS FOR— Expenses and interest TEAR. Amount 1910 $717,882,232 1909.... 663,379,686 1908.... 624,829,504 1907.... 568,756,856 1906.... 526,934,945 1905.... 500,960,415 1904.... 469,131,231 1903.... 441,161,530 1902.... 419,891,091 Per cent of in crease over 1902. 71.0 58.0 48.8 35.5 25.5 19.3 11.7 5.1 Amount $557,559,679 505,866,120 492,494,432 452,084,046 407,948,955 379,980,794 367,273,447 345,136,171 334,623,343 Percent of in crease over 1902. Outlays. Amount 66.6 $266,244,078 51.2 255,695,917 47.2 269,032,874 35.1 238,849,301 21.9 192,434,811 13.6 185,582,105 9.8 183,364,234 3.1 173,094,508 128,063,343 Per cent of in crease over 1902. 107.9 99.7 nai 86.5 sa 3 44.9 43.2 35.2 As shown by the table above, the revenue receipts increased from $419,891,091 in 1902 to $717,882,232 in 1910, or 71 per cent. During the same period the payments for expenses and interest increased FINANCIAL STATISTICS OF CITIES. 32 66.6 per cent, and those for outlays increased 107.9 per cent. The revenue receipts and the payments for expenses and interest for the nine years make an unbroken series of increases, the receipts and pay ments of each year being greater than the cor responding ones of the preceding year. The pay ments for outlays make a like unbroken series of increases, with the exception of the years 1908 and 1909. The total governmental cost payments increased from $462,686,686 in 1902 to 8823,803,757 in 1910, or 78 per cent. This is a slightly greater percentage of increase than that of revenues, showing with the markedly greater increase of payments for outlays a small tendency to increase the proportion of outlay payments to be met from the issue of debt obligations. The following statement shows for the same 146 cities for each year from 1902 to 1910 the percentage of the total payments for outlays which is represented by the excess of revenue receipts over payments for expenses and interest. YEAR. 1910 1909 1908 1907 1906 Percent. 60.2 61.6 49.2 48.8 61.8 TEAK. 1905 1904 1903 1902 Percent. 65.2 55.6 55.5 66.6 The percentages of the statement show for the cities as a whole the portion of the outlay payments of the nine years that were made directly from rev enues, or were indirectly so made by payments into sinking funds which balanced the receipts from loans to finance public improvements. Were it not for depreciation they would measure the portion of the outlays of the given years that added to the propri etary interests of the city, as the revenue accumula tions are here called. The figures illustrate for gov ernments the fact, so thoroughly recognized in private accounting, that though much money may be bor rowed on long or short term obligations, the relation of revenues to interest, expenses, and outlays is not measured or even affected by the receipts and pay ments on account of debt. without reference to any special benefits to be derived by the individual contributor. They are classified into general property taxes, special property taxes, busi ness taxes, and poll taxes. General property taxes, which constitute the most important single source of revenue for nearly every city, are direct taxes levied upon real and personal property in general, in proportion to its assessed or appraised value; they include all property, taxes assessed and collected by the methods usually em ployed in the taxation of the property of the greater number of citizens. In Table 4 the net receipts from general property taxes are shown under the two headings "Original levies" and "Penalties, interest, and collectors' fees." Special property taxes are direct taxes assessed upon special classes of property and in most instances are levied and collected by methods somewhat different from those employed in the case of general property taxes. Among such taxes are those popularly re ferred to as corporation taxes, bank taxes, security taxes, and mortgage taxes. These taxes are commonly collected by the state or county and by it paid to the city. Of the 184 cities covered by this report, 69 reported receipts from special property taxes, amounting in the aggregate to $13,078,209. Of this amount, the 16 cities of New York reported $5,420,959, or 41.5 per cent, and the 22 cities of Massachusetts, $4,794,929, or 36.7 per cent. Details of the receipts from special property taxes reported by the cities in Massachusetts and New York are given in Tables V and VI. TABLE V.—Specified classes of special property taxes in Massachu setts cities: 1910. TABLE 4. Revenue receipts from taxes, licenses and permits, and special assessments.—In Table 4 are shown the revenue receipts from taxes, licenses and permits, and special assessments, that is, the gross receipts from the reve nues mentioned less receipts in error which are later refunded. Taxes.—Taxes are compulsory contributions of wealth collected in the general interest of the commu nity from individuals and corporations by the exercise of the sovereign powers of the government, and levied TAXES OK CAPITAL STOCK OF— I Taxes;Taxes on on ships prop in for erty Street Other cor rail- porations. eign , of the Located! ways. trade. state. Located] in other) in city. cities. National banks. Total. All cities. Boston Worcester.,.., Fall River..., Lowell Cambridge... New Bedford, Lynn , Springfield..., Lawrence Somcrrille... Holyoke , Brockton..... Maiden , Haverhill Salem , Newton , Fitchburg..., Taunton , Everett Quincy , Chelsea , Pittsficld.... \%\t-mtm 1392,14ZJS133,425;$751,158.;S3,493,177| 2,1C0,867 310,72fi!| 101,055, 171,131 196,668 350,391 97,86« 205,458' 212,363 76,354 105,522 83,277 85,626 50,718 69,246 158,784 52,560 68,645 49,500 25,979 63,350 33,843 197,065 7,566 26,658 13,79$ 3,693 33,77! 10,24H 16,424 7,744] 9s3 8,221^ 6,907] 3,0$f 14,594 5,015 1,637 6,291 16,59tf 885 S122JS22,000 15,722 6,747 424, 6681 1,505,408 27, 399 264,240i 8, 173 10, 430 57, 736 *24, 467 197, ftm: 227, 4 645 272 I t 516 542 406 571 817 309 993 129 20, 748 4, 710 259 k > No national banks located in city. 124,8921, 143,214 117,460, 288,42fJ 68,328 157,265 199,172, 22,396 63,683 68,831 48,837 26,198 54,476] 105,488 41,00fl 43,043 26,083 15,315 59,003 29,515 21 101 431 DESCRIPTION OF GENERAL TABLES. TABLE Yl.Specified classes of special property taxes in New York either cities: 1910. City num ber. 1 10 25 34 50 66 72 73 77 110 148 159 174 175 179 181 Total. Taxes on bank stock. Mortgage taxes. All cities.. 15,420,959 13,838,571 $1,582,388 New York Buffalo Rochester Syracuse Albany Yonkers Troy Utica Schenectady.... Bingham ton.... Elmira Auburn Jamestown Amsterdam Mount Vernon. Niagara Falls... 4,860,528 145,049 90,302 59,415 67,827 17,201 10,159 GO,416 26,057 15,119 12,071 8,293 13,5C0 14,943 12,085 7,934 3,443,279 1,417,249 101,646 43,403 31,649 58,653 20,240 39,175 67,827 2,310 5,626 54,913 5,529 11,801 8,232 6,815 11,352 13,016 4,644 3,753 ,891 tt4,533 5,503 20,528 3,318 3,839 1,478 2,208 1,927 7,441 4,181 i The mortgage taxes of 1910 were not collected by the city during thefiscalyear. Business taxes are taxes upon business transactions, as distinguished from the property employed in the business. They consist chiefly of taxes on insur ance premiums, but include also taxes on the gross earnings of public service corporations when the tax levies are fixed and imposed by general statute. Similar payments by public service corporations made in accordance with the terms of a franchise (thus rep resenting a contractual relation between the corpora tions and the city) are tabulated in Table 7 as receipts from public service privileges. Of the 184 cities covered by this report, 73 re ported receipts from business taxes, amounting to $1,905,677. Of this total, 3682,581 was reported by Washington, D. C, being derived from the follow ing sources: Street railway companies, $ 184,059; sav ings banks, $10,416; telephone companies, $45,682; electric light companies, $54,116; market companies, $384; gas companies, $110,762; building and loan asso ciations, $15,399; national banks, $98,017;-trust com panies, $97,524; and life insurance companies, $66,222. Pott 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 property tax; and 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 $1,462,125 were reported for 1910 by 78 of the 184 cities, located in 19 different states. Of this amount, 22 cities in Massachusetts reported $746,168, or 51 per cent; 12 cities in Pennsylvania, $252,567, or 17.3 per cent; 12 cities in New Jersey, $118,321, or 8.1 per cent; 5 cities in Indiana, $61,520, or 4.2 per cent; 5 cities in Connecticut, $41,245, or 2.8 per cent; and 3 cities in Rhode Island, $28,233, or 1.9 per cent. Liquor licenses and other liquor taxes.—Under the heading of "Liquor licenses and other liquor taxes" are included all the revenue receipts of cities from the liquor traffic. Where no such receipts are reported, 50065°—13 3 33 none are collected, the cities being under gen eral or local prohibition, or the revenue belongs to the state or some other civil division. The very small amounts shown under this heading for certain cities indicate that in such cities the only liquor licenses granted were those permitting druggists to sell liquors and alcohol for medicinal purposes only. The city of Portland, Me., from which no receipts from liquor taxes are reported, received $27,200 from the opera tion of a liquor agency, which amount is shown in Table 8 under the heading of receipts from "All other enterprises." Other business licenses.—Under this designation are tabulated all receipts from licenses for carrying on busi ness other than the liquor traffic. Receipts from this source are particularly large in most of the cities of the Southern and far Western states, in many of which cities licenses are required for conducting nearly every kind of business. license taxes collected from street railway, telegraph, telephone, and other public service corporations are also included. Among the receipts from business licenses reported by municipalities are those from billboard compa nies which rent their advertising space and facilities to others. Receipts from individuals for permits to erect signs and advertising devices which project over the street adjacent to the place of business are, how ever, tabulated as receipts from minor privileges. Dog licenses.—Of the 184 cities covered by this re port, 146 reported receipts from dog licenses. Some of the cities not reporting receipts from this source collected dog taxes for the state, receiving back a portion of such taxes, as subventions, receipts from which are included in Table 6. In other cities dogs are assessed as property and receipts from taxes on dogs are included with general property taxes. General licenses.—The term "general licenses" is used to cover all licenses granted under general statutes or ordinances, except dog, and liquor or other busi ness licenses. Such licenses are granted without re spect to the business that may be carried on by the licensee. Thus licenses that are granted persons own ing vehicles, irrespective of whether these are for business or pleasure, are termed general licenses. Among general licenses which are granted by cities are those authorizing business men to erect specified signs advertising their business without giving the right to occupy any portion of the highway. One hundred and four cities reported receipts from such licenses in 1910. Of a total of $1,290,923 collected, $1,032,120, or 80 per cent, was reported by 17 cities of Group I, for 8 of which a portion of the receipts of the county are included. (See text descriptive of Table 3.) Table VII, which follows, shows the kinds of general licenses from which revenue was derived, the number of cities reporting each kind, and the aggregate amount reported. FINANCIAL STATISTICS OF CITIES. 34 TABLE VII.—Revenue receipts from specified general licenses, and number of cities reporting such receipts: 1910. KIND OF LICENSE. Number of Aggregate amount cities reporting. reported. • $1,290,923 Total... Horse-drawn vehicle* Marriage ... Automobile and motorcycle. Bicycle Automobile and vehicle Hunters' Stable Not specified 23 1,013,503 212,603 48,845 5,592 1,345 352 397 i Chicago reported 59.4 per cent of the total amount. Permits.—Receipts from permits are usually cred ited to the department issuing the permit. Such receipts are included in Table 4, with the exception of receipts from permits issued by public service en terprises, which are credited to these enterprises and are tabulated in Table 8. Of the 184 cities, 128 re ported receipts aggregating $1,697,010 from permits other than those issued by public service enterprises. Table VIII, which follows, shows the character or purpose of these permits, the number of cities report ing permits of each kind, and the aggregate receipts reported. TABLE VIII.—Revenue receipts from permits, and number of cities reporting such receipts: 1910. CHARACTER OR PURPOSE OF PERMIT. Total.. Street cuts and excavations Buildings Sewer connections Plumbing Electrical wiring Steam boilers Cesspools and vaults Excavations Selling combustibles Nonresident automobile owners. Wharf construction Sewer and gas connections Burials and disinterments Opening sidewalks Auction sales . Signs and billboards Carrying deadly weapons Railways. Keeping poultry and animals.... Awnings Parades Miscellaneous Not specified Number of cities reporting. Aggregate amount reported. $1,697,010 613,502 545,421 283,242 76,995 43,480 9,355 9,178 7,407 6,563 4,570 4,510 4,454 3,474 3,017 2,000 1,235 1,000 886 209 146 37,469 38,819 Special assessments.—With the exception of general property taxes, special assessments* constitute the largest revenue for a majority of the cities. • Indeed, for several cities receipts from special assessments very nearly equaled the receipts from general property taxes, andfor Seattle and Tacoma,Wash., they exceeded the latter in amount. Special assessments are segre gated by the Bureau^of the Census into two principal classes—special assessments for outlays and special assessments for expenses. Special assessments for outlays.—Receipts from special assessments for outlays were reported by 181 of the 184 cities covered by this report. The outlays for which the assessments were made varied in the different cities. In a majority of the cities special assessments were levied for the construction of sewers, pavements, curbing, and sidewalks; in many cities for the grading or widening of streets, the grading of hill sides, and the building of retaining walls, and for parks, bridges, and viaducts; and in some for the laying of water mains. Receipts from special assessments for outlays are shown under the two headings "Original levies" and "Penalties, interest, and collectors* fees/' In many cities there are receipts like those from special assessments for outlays but which arc not collected under that name. Thus in some cities the city paving department paves that part of the street lying between the street car rails and for a certain dis tance outside of the rails, and is reimbursed for that work by the street car company. Street railway com panies also often pay a part of the cost of building a new bridge or strengthening an old one. Receipts such as those obtained in this way are designated by the Bureau of the Census as from special charges and are shown in Table 4 in a column with that specific title. There are also included under this title receipts from private par ties for meeting outlay payments made by the city in the construction of sidewalks and other improvements for the benefit of the public. Special assessments for expenses.—Receipts of this character were reported by 61 cities. They are shown in the table under the same general heading as special assessments for outlays, and the segregation of the two classes of assessments is based directly on the general distinction between outlays and expenses. In the tabulation it was impossible in many instances to separate the interest on deferred payments of these special assessments from the interest on special assess ments for outlays, and where such was the case all of the interest receipts on the deferred payments have been tabulated under the title "Special assessments for outlays." The following table shows the different expenses met from special assessments, the number of cities reporting assessments for each, and the aggregate amounts reported. TABLE IX.—Amounts of specified expenses met from special assess ments: 1910. PVRFOSE O r ASSESSMENT. Total. Boulevard maintenance Garbage and refuse collection Grass and weed cutting Moth extermination Paving repairs and trimming trees. Sidewalk repairs Snow removal Street cleaning Street cleaning and sprinkling Street lighting Street repairs Street sprinkling with water Street sprinkling with oil Not specified Number of cities reporting. Aggregate amount reported. 11,671,518 19,775 100,058 5,80647,882 1,831 33,997 32,286 30,319 129,445 35,468 113,321 ©97,077 10,420 111,773 DESCRIPTION OF GENERAL TABLES. TABLE 5. 35 TABLE X.—Revenue receipts from fees of public administrators, registerSy and recorders: 1910. Revenue receipts from departmental fees, charges, rents, and sales.—All departmental receipts from fees and City City CUT. Amount. Amount num CITT. charges for services the costs of which are classified as num ber. ber. expenses, receipts from the rent of property used prin 1 New York, N . Y . $100,114 9345,532 cipally for departmental purposes, and receipts from 11 2 Chicago. Ill 256,075 28.451 12 Milwaukee, Wis 222,507 3 Philadelphia, Fa 22,757 minor sales are tabulated in Table 5. Receipts from 13 67,027 Newark. N.J 38,745 1* 4 Louis, Mo 42,108 5 St. Boston, Mass 66,531 charges for services the costs of which are classified as 15 6 39,721 43,038 16 8 Pittsburgh, Pa 46,840 87,867 outlays, are shown in Table 4 under the title "Special 17 9 Detroit, Mich 22,289 30,262 18 Minneapolis, Minn charges." Fees are amounts of money received for such serv The amounts tabulated in Table 5 under the title ices as are performed only by governments. These services are mainly clerical in character, and the *'Miscellaneous" include charges for certain services amounts charged therefor, which arc often only nomi that can not be credited to any department and" re ceipts from sales of materials not belonging to depart nal, arc usually fixed by statute or ordinance. j The amounts classified as charges generally represent ments, J TABLE 6. payments for services which may be, and frequently are; performed by private individuals, and as a rule Fines and forfeits.—Receipts from fines and forfeits are other than clerical in nature. With few excep are classified as receipts from court fines and for tions the amounts to be charged are definitely estab feits, which consist of fines imposed by courts of law lished only upon completion of the work or service. and forfeits of bail; from police andfiremen'sfines, Among the special services of cities paid for by charges which consist of fines imposed on policemen and fire are the making of connections with sewer and water men for violation of regulations and neglect of duty; pipes and the removal of snow from sidewalks. and from commercial forfeits, which consist of forfeits Under rents are tabulated amounts received for the of bonds and deposits guaranteeing the fulfillment of use of real property employed principally for depart contracts, the good faith of bids, and the performance mental purposes. of certain acts. Under sales are tabulated the receipts from the sale Escheats.—Escheats are amounts of money received of discarded equipment and materials when the pay from the disposal of property the owners of which can ments for the replacement or renewal of such equip not be ascertained. Receipts from escheats were ment and the payments for the services which produce reported by 22 cities. materials are classed as expenses. Subventions and grants.—The total amount received In this tabic there are included for certain cities of from subventions and grants by other civil divisions Group I, receipts from departmental fees, charges, was $29,078,983, of which $22,553,695, or 77.6 per rents, and sales of the counties containing these cities, cent, was for education. Of the 184 cities there were as follows: Chicago, 111., $793,001; Cleveland, Ohio, only 7 which did not receive subventions for edu $147,883; Pittsburgh, Pa., $293,329; Detroit, Mich., cation. In the cities of Savannah, Augusta, and $192,839; Buffalo, N. Y., $71,554; Milwaukee, Wis., Macon, Ga.; Mobile, Ala.; and Jacksonville and $146,059; Cincinnati, Ohio, $137,444; Newark, N. J., Tampa, Fla., the schools are under county control, $148,937; Los Angeles, Cal., $165,435; and Minne and no exact segregation of receipts for schools apolis, Minn., $59,237. could be secured. In Boston and Chelsea, Mass., Of the total amount tabulated in the column headed the dog tax, from which subventions for educa "Protection to person and property," $1,459,864, or 48.7 tion are derived in Massachusetts, is retained directly per cent, was from fees of public administrators, regis by the cities instead of being paid over to the county, ters, and recorders in the cities of Group I, in which as in the case of other cities. either the city and county functions are merged in Gifts and donations for meeting municipal expenses, the municipal government or a portion of the county and pension contributions.—Of the 184 cities covered by receipts is added to those of the city in order to obtain this report, 114 reported receipts amounting to comparable statistics. The receipts from such fees $2,237,142 from (1) gifts and donations by private are shown in the following table: individuals and corporations to be applied to meeting FINANCIAL STATISTICS OF CITIES. 36 municipal expenses, and (2) contributions or dues from policemen, firemen, teachers, and others for the maintenance of pension funds and the payment of pensions. The receipts from gifts were in large part for the pension and retirement funds for policemen, firemen, and teachers. Gifts for these three classes of funds were reported by 42, 51, and 13 cities, respectively. The names of these cities and the amounts received by each from gifts for the specified funds are given in Table XI. Fourteen cities reported gifts for meeting park expenses, the amounts received by each being given in Table XII. TABLE XI.--Gifts for pension and retirement funds: 1910. For police men. City ntixn* ber. Total.. New York. N . Y Chicago. Ill Philadelphia, Fa St. Louis, Mo Boston, Mass Cleveland, Ohio Pittsburgh, Pa Detroit, Mich Buffalo, N . Y San Francisco, Cal..., Milwaukee, Wis Newark, N.J New Orleans, La Washington, D. C Los Angeles, Cal Minneapolis, Minn.... Jersey City, N. J Seattle, Wash Indianapolis,Ind ProvidenceJR. I Louisville, Ky , Rochester, N . Y St. Paul, Minn Denver, Colo Portland, Oreg Columbus, Ohio , Toledo, Ohio Syracuse, N . Y New Haven, Conn... Richmond, Va Paterson.N. J Omaha, Nebr Dayton, Ohio Bridgeport, Conn Albany/N.Y Hartford, Conn Trenton, N . J Camden, N . J Tacoma, Wash Yonkers,N.Y Youngstown, Ohio,.. St. Joseph, Mo Troy,N.Y. Utica,N.Y Elizabeth, N. J Schenectady, N . Y . . . Hoboken, N. J Evansville, Ind Peoria, III Charleston. S. C Terre Haute, Ind 24 25 26 27 28 29 30 34 35 39 40 41 43 49 50 51 52 56 64 66 67 70 72 73 74 77 78 80 84 90 93 97 Bayonne, N.J 100 South Bend, Ind 105 Springfield, 111 106 Pawtucket, R. I 109 Canton, Ohio , , 113 Springfield, Ohio 116 Rockford, 111 125 New Britain. Conn.... 134 Superior. Wis , 139 Butte, Mont , 148 EImira,N.Y. 158 Joliet,Bl 159 Auburn, N . Y . 160 East Orange, N. J 165 Oshkosh,Wis 166 Cedar Rapids, Iowa.. , 178 Decatur, 111 179 Mount Vernon, N. Y . 182 La Crosse, Wis For For firemen. teachers. $428,384 $121,416 299,397 **65,*i89 556 11,139 35,925 2,605 1,316 18,634 14,792 284 1,741 65 18,486 3,448 203 5 5,485 $25,582 442 5,687 17 13,013 307 50 75 13,191 25 375 3,976 4,922 725 5 1,000 182 3,183 1,898 45 2,199 400 500 3,966 4,290 1,154 590 556 200 "is 364 3,459 400 1G8 1,728 824 136 35 106 25 1,271 21 455 2 315 250 71 1,730 370 50 30 628 1 45 39 50 2,535 ""249 2,444 ""583 588 241 76 75 114 500 25 150 775 91 2,332 1,115 165 35 City num ber. CITT. City Amount. num ber. $26,101 2,616 7,257 67 291 1< 329 13 15 25 27 28 37 CITY. 1,089 ' Amount Grand Rapids, Mich..] 58 64 84 125 New Britain, Conn.... 136 145 150 Quincv, III $200 1,754 4,110 i Receipts from donations for meeting the expenses of hospitals, schools, and libraries and museums .were reported by 5, 33, and 26 cities, respectively. The names of the cities reporting these receipts and the amounts so received are given in Table XIII. In addition to the redeipts from donations shown in Table XIII and the gifts tabulated in Tables XI and XII, 19 cities reported donations or gifts for miscellane ous and unspecified purposes to the amount of $15,628. TABLE XIII.—Donations for expenses of hospitalst schools, and libraries and museums: 1910. City num ber. For libra For For ries and hospitals. schools. museums. crrr. 13,616 470 260 2.222 150 203 303 TABLE XII.—Gifts for park expenses: 1910. 2 34 Philadelphia Pa 5 g 9| 12 1 13 16 !7 i IS 19 26 27 30 32 34 36 37 39 41 42 43 45 47 48 51 52 54 63 68 70 76 91 93 103 108 109 120 122 123 124 126 129 131 135 146 157 160 171 173 180 182 2,148 $44,639 $SS,S05 7,825 500 4,006 15 1.240 05,735 4,633 35 io 167 1,050 150 7,912 98 26 1,810 j 350 1.805 2,240 3,198 45 100 120 3,755 315 521 30 Hartford, Conn.. San Antonio, T e x . . . . , , . , . . . . . . . . . . 50 25 64 750 2,426 2,400 724 942 140 748 .. ... 1,000 2 2,299 40 13 Altoona, Pa Saginaw, Mich Pueblo, Colo'. Haverhill, Mass 24 1,348 m 300 44 Fitchburgt Mass 30 200 3,000 1,300 [ 1,500 10 350 314 5,765 384 150 50 50 COO ii 6 DESCRIPTION OF GENERAL TABLES: The aggregate receipts from pension contributions were much greater than those obtained by gifts and do nations for meeting expenses other than pensions. . Pension contributions for policemen's funds were re ceived by 49 cities; for firemen's funds, by 44 cities; and for teachers' funds, by 22 cities. The names of the cities reporting and the amounts reported are given in Table .XIV, which follows. In addition to the pension contributions there shown, Table 5 includes pension contributions by library employees in Chicago amounting to §1,080 and by health department em ployees in New York City amounting to 814,937. gifts for park outlays .were reported by 18 cities. Gifts and donations for unspecified outlays were reported by 12 cities to the amount of $40,257. The cities re porting donations for outlays for schools and libraries, and gifts for outlays for parks, together with the amounts reported for each, are given in Table XV, which follows. TABLE XV.—Gifts and donations for park, school, and library out lays: 1910. City num ber. Total 1 2 3 4 5 6 7 9 10 12 13 14 15 16 17 18 19 22 23 24 25 26 28 30 32 34 35 39 40 41 4S 49 50 51 52 57 64 6G 70 73 74 77 80 81 83 84 89 93 97 100 105 106 113 116 119 134 145 153 159 164 165 166 178 179 181 182 Now York, N . Y Chicago, 11 Philadelphia, Pa .' : Cleveland, Ohio., Baltimore' Md Detroit, Mich Buffalo, N . Y Milwaukee, Wis $494,846 $200,399 172,823 55,977 131,003 67,567 26,895 21,486 3,906 3,000 6,424 Newark. K.J Washing ton, D. C Jersey City. N.J Rochester'N. Y St. Pa"l. Minn Toledo, Ohio Oakland, Cal Albany, N . Y 12,1C0 7,953 10,697 1,862 8,754 8,378 630 5,504 3,847 10,702 3,883 5,657 791 1,517 1,463 2(8C8 3,915 4,753 7,S54 1,593 14,109 3,320 4,999 1,202 2,091 1 286 2,546 693 1,836 1,975 2,559 Yonkcrs, N. Y 3,238 Elizabeth, N. J Schenectady. N. Y Evansville,Ind. 1,141 742 935 724 279 Pcoria.IH. Fort Wayne, Ind.. 453 549 711 South Bend, Ind Springfield. Ill Pawtucket.il. I 462 124 561 Rockford in 125 726 365 229 516 576 Superior, wis Racine, wis West Iioboken, N. J Auburn, N . Y Oshkpsh, Wis. Decatur, 111 Mount vcmon, N. Y Lacrosse, Wis For For firemen. teachers. — 175 5,128 6,331 3,224 2,646 3,240 5,951 2,658 6,755 2,414 1,611 1,499 2,186 891 1,939 523 1,139 705 377 24,193 20,561 21,917 9,182 5,656 11,600 3,808 291 4,499 3,247 4,739 3,455 974 270 106 924 655 $46,898 $224,654 Milwaukee, Wis Cincinnati, Ohio. New Orleans, La Minneapolis,Minnx Seattle, Wash Indianapolis, Ind Louisville, Ky Rochester, N . Y Oakland, Cal New Haven, Conn t. . . , . . . . , ,. Racine, Wis Chelsea, Mass 239 500 2,102 22,180 2,847 500 Spokane, Wash Hartford, Conn 1 Reading,'Fa Dallas, Tex Springfield, Mo. ^worna, Wash 1 Kansas tJitypKanSo.x.xx... Fort Worth, Tex Norfolk, Va BrocVton, Mass. Altoona, Pa j Little Rock, Ark Maiden,Mass.... 353 10,475 72 57 i 5,666 10,000 5,000 25,000 1,251 ± ,. » , 75,000 38,700 1,000 5,000 5,244 32,872 38,850 12,500 400 17 25 654 20 44,327 i,500 3,293 70 77 1 800 1,000 h 150 10,000 ■ Gifts and donations to establish, trustfunds.—Gifts and donations to establish or add to the principal of exist ing public trust funds for municipal uses were reported by 20 cities. The. objects of these trust funds and the amounts received are shown by cities in Table XVI, which follows. TABLE XVI.—Gifts and donations to establish or add to specified pub lic trust funds for municipal uses: 1910. Object of fund. 1,587 111.. t ,Pa., Boston, Mass.. 400 1,066 10 Buffalo, N . Y 13 Cincinnati, Ohio.. 15 New Orleans, La., 27 29 30 33 35 42 51 69 73 91 96 121 126 Amount. $1,693,288 Total. Chi( Phil* 419 314 375 186,523 St* Louis, Mo City ntim-l ber. Gifts and donations for outlays.—Gifts and donations for outlays were reported by 42 cities, aggregating $410,161- Boston, Mass., reported $111, and Flint, Mich., $11,718 received as donations for hospital outlays. Donations for school outlays were reported by 5 cities, and for library outlays by 14 cities, and Total 4 6 12 13 15 18 21 22 24 25 32 35 41 48 51 55 58 60 64 65 75 82 96 103 108 115 121 123 124 145 168 176 7,911 685 649 632 566 621 847 1,296 209 $765,709 iffl ml For police men. CITY. Dona Dona Gifts for tions for for park tions school library outlays. outlays. outlays. CITY. TABLE XIV.—Pension contributions for public trust funds for municipal uses: 1910. City num ber. 37 Denver, Colo Columbus. Ohio.... Toledo, Ohio Worcester, Mass.... New Haven, Conn. Fall River,Mass... Hartford, Conn Yonkcrs, N . Y Utica, N . Y Portland, Me Brockton, Mass...., Maiden, Mass Salem, Mass , 146 Fitchburg, Mass.. Library fund. Firemen's ~ Ion fund.. Medal funi Franklin Institute building fund.. Hospital fund Hospital fund Park fund Library fund University endowment fund Fund for music in parks McDonough school fund Education of children of widows.. Teachers' pension fund Library fund Memorial statue funds Library fund Fund for school medals Poor relief fund Fund for library—technical books, Library fund Fund for perpetual care of cemetery— Library fund Library fund Library fund Poor relief fund Fund for care of cemetery Fund for care of bird collection in library. 1,000 7,133 1,000 542 15,216 500 679,222 10,000 500 10,000 1,385 3,107 500 44 10,000 974 7,354 47,500 7,000 8,666 3,000 1,000 250 3,000 1,000 38 FINANCIAL STATISTICS OF CITIES. that are in law denominated "easements," and, though allied to rents, they are to be carefully dis Revenue receipts from interest—This table includes tinguished therefrom. all interest received by the general treasury and by the Among the receipts from major privileges included separate funds of the cities covered by this report, in Table 7 are those from steam and street railways except (1) interest on overdue taxes and special assess transporting freight or passengers through or across ments, which is shown in Table 4, and (2) accrued the streets and alleys, and those from electric light and interest on original loans, which is shown in Table power companies, gas, water, telegraph, and .telephone 14. The table also includes certain amounts received companies, heat distribution and refrigeration compa by sinking, investment, and public trust funds for nies for placing wires, pipes, poles, and other fixtures municipal uses as rents of real property held by and equipment in, under, over, or across the streets, such funds as investments. The total or gross in incident to the conduct of their business. terest receipts tabulated in Table 7 for some of the It should be noted that only one class of receipts cities of Group I include certain amounts representing from public utility enterprises are included in Table 7 receipts of the counties containing those cities, as as receipts from major privileges. Receipts from follows: Chicago, HI., $361,885; Cleveland, Ohio, such enterprises, or from others, for the temporary $246,616; Pittsburgh, Pa., $299,599; Detroit, Mich., use of land or water fronts not involving the use of $73,962; Buffalo, N. Y., $45,580; Milwaukee, Wis., a street or alley are tabulated as receipts from rents. $17,128; Cincinnati, Ohio, $86,504; Newark, N. J., Receipts from the vacation of streets and alleys are $305,623; Los Angeles, Cal., $23,502; and Minneapolis, included among those from sales of real property Minn., $80,380. given in Table 15; and receipts for services rendered Thefirstcolumn of the table shows the total revenue by the city are shown in Table 5 as receipts from receipts from interest, or the gross receipts from interest charges or in Table 4 as from special charges. Receipts less receipts in error later corrected by refund pay from the same corporations and individuals which are ments, and receipts of accrued interest on original in the nature of taxes, as defined in this report, are sales of debt obligations. Of the total revenue receipts shown in Table 3 as receipts from general property from the public nearly one-half were from interest on taxes, special property taxes, or business taxes, or as current deposits. receipts from other business licenses, according to the Receipts from rents.—The receipts from rents shown method by which they were levied and collected. in Table 7 comprise all amounts collected as compensa Receipts from minor privileges.—Under this heading tion for the use of buildings or land (exclusive of high are included amounts received by cities for grants of ways) not used for departmental purposes, whether or what the Bureau of the Census designates as "minor not the rent of such buildings or land is associated privileges." These are grants to persons and corpora with the issue or grant of a so-called privilege or of a tions other than those engaged in furnishing a public license or permit, except rents of real property held as utility to use the streets and alleys of the city for laying investments by the sinking funds, public trust funds pipes, extending wires, and placing other structures or for municipal uses, and investment funds which are in materials required for, or employed in, the operation cluded with the interest receipts of those funds. Some of their business, or to move buildings through the of the amounts reported as rents, therefore, include com streets of the city. The greater number of these grants pensation for the exclusive enjoyment of certain special are made to those occupying land adjoining the street privileges, such as those of maintaining lunch rooms or alley to make some one of the following uses of the and refectories in parks and the erection of buildings on streets or alleys in front of their places of business: real property belonging to the city. Amounts received (1) To construct vaults or other structures under the for certain specified uses of the streets, orrightstherein, sidewalk, street, or alley; (2) to maintain merchandise are carefully distinguished from rents as above de stands or place other property on the sidewalk; (3) fined, being classed as privileges. to use certain portions of the street or alley for storing Receipts from major privileges.—Under this desig building or other materials; (4) to extend awnings, nation are included, in Table 7, all amounts received signs, bay or show windows, and other structures from corporations and individuals as compensation beyond the building line or across the street; and (5) for the special privileges, powers, or rights granted to construct bridges over, or tunnels or connecting them in the streets and alleys of the city for providing pipes under, the street. the citizens with what are popularly called public Table 7 shows a total of $924,446 as receipts from utilities. The amounts thus tabulated are what some minor privileges. Of this aggregate, New York City re writers have called compensation for the "operating ported $441,380, or 47.7 per cent, and Chicago reported franchise" as distinguished from the "corporate fran S272,145, or 29.4 per cent, while the other cities re chise" of the paying corporation or individual. They ported only $210,921, or 22.8 per cent. Of the amount are compensation for rights or privileges in the streets last mentioned it is possible that, owing to the lack of TABLE 7. DESCRIPTION OF GENERAL TABLES. correct or fully descriptive designations in local ac counts, a small portion* should have been reported under other headings of Table 7 or in other tables. As showing the general character of the minor privileges from which the receipts given in Table 7 were obtained, detailed statements are here given for New York, Chi cago, and Baltimore. 39 prises 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 enter prises of this type and the adoption by officials in charge of municipal accounting of a uniform system of giving credit to enterprises for utilities furnished by New York.—This city received for vaults and tunnels, $392,001; them to the departments and to other public service for bay windows, $20,389; for ornamental projections, $11,796; for enterprises of the city government. bridges over Btreets, $6,940; for poles and wires, $6,200; for tempo Revenue receipts of public service enterprises.—The rary sheds, $2,895; and for miscellaneous minor privileges, $1,159; total revenue receipts shown in Table 8 for the different total, $441,380. Chicago.—This city received for sidewalk space and merchandise classes of public service enterprises include all revenue stands, $138,549; for switch tracks, pipes, wires, etc., $59,761; for receipts of these enterprises recorded in the city books bay windows, canopies, bridges, etc., $49,997; for electric lighting with the exception of receipts from interest on current privileges by a mercantile company for its own use, $18,417; for deposits. scales, $3,637; and from telegraph companies for poles in the streets, For two cities of Group I receipts of public service $1,784; total, $272,145. enterprises of counties are included, as follows: Pitts Baltimore.—This city received for drains and areaways, $30,278; burgh, Pa., $53,538; and Milwaukee, Wis., $42,826. for tunnels under streets and overhead bridges, $1,376; for bay and show windows, $898; for use of sidewalks and streets, $456; for elec In both cities these receipts were from institutional tric signs, $1,280; for awnings, $831; and for other classes of minor industries. privileges, $2,557; total, $37,676. Of all the public service enterprises, the water-supply systems are the most important. The total receipts T A B L E 8. from revenues and payments for expenses of such sys Municipally owned public service enterprises.—Undertems reported for the years 1902 to 1910 in the 146 the designation " public service enterprises " the Bureau cities for which statistics were obtained throughout of the Census includes those enterprises or branches of the period are given in Table XVII. municipal service which are established and main TABLE XVII.—•Summary of revenue receipts and payments for ex tained by a city government for the purpose of pro penses of water-supply systems: 1902-1910. viding the public, or the public and the city, with some utility or service. If the department or office is Payments Revenue TEAK. for receipts. maintained primarily to serve the city alone, it is called expenses. a municipal service enterprise and not a public service $62,200,103 124,459,186 enterprise. Thus a municipally operated water-supply 1910 57,105, £40 23,519,487 54,422,470 23,395,699 1908 system which supplies water to the public alone, or to 1907 52,712,870 20,827,844 50,406,039 19,707,584 the public and the city, is called a public service enter 1906 47,396,604 18,677,311 1905 44,974,037 19,357.447 prise, while one which supplies water for the use of the 1904 42,986,187 1903 17,448,701 41,210,322 14,850,566 fire department only is called a municipal service en 1902 terprise. The statistics of municipally operated public service From 1902 to 1910 the receipts from revenues of enterprises are defective in consequence of the fact that water-supply systems increased $20,989,781, or 50.9 the accounts of these enterprises are often not com per cent, while the payments for expenses increased pletely segregated, so that frequently an enterprise is $9,608,620, or 64.7 per cent. The payments for neither credited with all the revenue resulting from its expenses amounted to 36 per cent of the receipts from activity nor debited with all the expense chargeable to revenues in 1902 and 39.3 per cent in 1910. it; thus in some cities an enterprise is not credited with The receipts tabulated for Philadelphia, Pa., and interest earned on current deposits of its funds nor Toledo, Ohio, in the column of Table 8 headed "Gascharged with interest on its bonds. Again, in many supply systems" were derived from rentals of systems cities the method of accounting is faulty in that it does formerly operated by the city but at present leased to not give credit to enterprises for materials furnished or private companies. The revenue receipts of the differ services rendered by them to the various departments ent classes of enterprises included in Table 8 under the and to other public utility enterprises of the city gov heading "All other enterprises" are shown in the next ernment. Then, too, in cities crediting their enter table. FINANCIAL STATISTICS OF CITIES. 40 TABLE XVIII.—REVENUE RECEIPTS OF SPECIFIED PUBLIC SERVICE ENTERPRISES INCLUDED UNDER THE HEADING "ALL OTHER ENTERPRISES," IN TABLE 8. City num ber. Total. CITY. (5,384,013 J 1 2 3 5 6 New York, N . Y Chicago. Ill [Philadelphia, Pa* Boston, &£ass 1 Cleveland, Ohio . . . . . . 7 8 9 10 12 Baltimore, Md Pittsburgh, Fa Detroit, Mich Buffalo, N . Y * ftrflTOufr*, Wis . . . . . 13 15 18 21 22 Cincinnati, Ohio MintipapollStMinn.....T Seattle,"Wash . 3,100,782 90,593 58,116 996,921 10,047 x 132,527 53,538 198,966 15,266 42,826 •. ...» ...... ... ... 54 68 73 Utica,N.Y 84 85 Erie, Pa $74,481 -,.. T - — . . . . T ,, ! 5,568 33,790 28,813 90,214 4,755 41.569 27,200 4,554 5,540 3,853 120 125 131 145 152 936 3,277 59,551 64 913 159 164 182 183 184 4,976 67,600 6,522 4,554 10,397 $148,573 ! Irrigation Toll bridges. works. $S93,211 Sapid transit. Institu Ferries. tional in Miscella dustries. neous. $3,005 j $3,046,308 $174,339 $669,937 2,200,773 845,535 53,538 198,966 3,893 42,626 ii,373 18,936 3,248 5,568 15,546 26,196 The revenue receipts of the toll bridges in New York City comprised $105,082 from charges for work performed by the bridge employees, §88,223 from rent of piers and abutments, $681,022 from tolls, and $3,254 from sales of materials. The tolls collected were as follows: Brooklyn Bridge, $287,630; Williams burg Bridge, $245,962; other bridges, $147,430. In Boston, Mass., the tolls from ferries amounted to $105,253, and those from the East Boston Tunnel to $139,245. In the latter case each passenger car ried through the tunnel pays a 1-cent toll, which is collected for the city by the railway company. The amounts shown in Table XVIII in the column headed "Miscellaneous" were received from the fol lowing sources: Cincinnati, Ohio, leasehold rents, $17,427; New Orleans, La., sugar sheds, $2,932, and public belt railroad, $108,680;- Seattle, Wash., an asphalt plant; Portland, Oreg., charges for dredging, piloting, and towage; San Antonio, Tex., stone quar ries; Charleston, S. C, filling in lowlands for building lots, called "West end improvements"; Portland, Me., liquor agency; Augusta, Ga., canal; Racine, Wis., artesian well; and Pasadena, Cal., city farm. 1,826 3S8 936 15,525 90,214 600 2,344 12,948 4,536 41,569 27,200 4,554 5,540 3,853 17,427 111,612 18,244 2,617 4,755 395 $374,159 I 112,428 90,593 58,116 106,739 44.647 10,047 132,527 988 395 2.344 14,774 4,536 90 91 101 108 109 Subways for pipes and wires. 877,581 17.427 111,612 18,936 15,525 3,248 .--- Tn^innApnlis, Ind. 25 Rochester, N. Y 26 St. Pfml, If inn. 27 28 30 Toledo, Ohio Public halls. 3,277 59,551 64 913 4,976 6,522 4,554 67,600 10,397 various cities during 1910 for objects or purposes other than the operation and maintenance of public service enterprises. Such payments are by far the most im portant class of payments for the costs of municipal government, comprising 52.5 per cent of the total pay ments for governmental costs as shown in Table 3. They are given in Table 9 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. In making such comparisons it should be noted that while the payments shown in Table 9 for the main groups of departments are fairly accurate, and hence comparable, those for some of the indi vidual objects of expenditure are less exact. For example, the expenses for the care and repair of bridges can not in all cities be segregated from the expenses for the care and repair of streets, pavements, and curb ing; hence the individual items of highway expenses are less accurate than the aggregate of all highway expenses. Other items of expense more or less inac TABLE 9. curate, because of imperfect classification by individual Governmental cost payments for expenses other than of cities, are the expenses for street cleaning and snow public service enterprises.—In Table 9 are presented sta removal. In some cities the streets are cleaned by an tistics showing payments for the expenses incurred by independent street cleaning department, while in DESCRIPTION OF GENERAL TABLES. others this work is performed by the health depart ment or the street department. Where it is done by a department having a variety of other functions, and the segregation of 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 Bu reau of the Census to secure correct statistical data. It must not be inferred, therefore, in the case of objects of expenditure here mentioned, that a blank in Table 9 necessarily means that there were no expenditures for the purpose indicated by the column heading* The per capita averages and the per cent distribu tion of payments for expenses other than of public service enterprises in the various cities are given for groups of departments and for several of the most important departments individually in Tables 26 and 27. A further discussion of these subjects is presented in connection with those tables. Among the payments for municipal expenses included in Table 9 are those for the so-called forestry depart ments of many cities in New England. These are branches of the public service called into existence in many cases to combat the destruction of trees in parks and streets by injurious insects and other tree pests. In most cases they care for trees in the streets and in the parks and in a few cases they also care for trees on private grounds and receive compensation therefor. All such so-called departments or branches of service are incidental operating plants under the control of the park board, highway department, or some other branch of the public service. Their expenses are in this report distributed to the governmental activities for which they render service. Those for the care of trees in parks and streets appear among the park expenses, while the small amount of expense for the care of trees outside of parks and streets is included under the heading "All other," in Division II, "Pro tection to person and property." A large number of cities made payments in 1910 for checking the spread of tuberculosis and for the care of patients suffering from that disease. An effort was made to include all payments for this class of expenses among those of the health department as part of the total payments for the prevention and cure of com municable diseases. For most cities the larger part of these payments are tabulated as for the health depart ment, although in several cases some of them are tabu lated as for outdoor poor relief and for hospitals* 41 Under the heading "All other" under Division IV are shown payments for 124 cities, aggregating $1,866,391. Of this amount, $663,789 was included with the pay ments of 10 cities of Group I as part of the payments of the counties in which these cities are located for the maintenance of roads and bridges outside the cities, as follows: Chicago, HI., $48,350; Cleveland, Ohio, $161,604; Pittsburgh, Pa., $216,716; Detroit, Mich., $7,324; Buffalo, N. Y., $9,727; Milwaukee, Wis., $4,778; Cincinnati, Ohio, $49,274; Newark, N. J., $113,968; Los Angeles, Cal., $28,390; and Minne apolis, Minn., $23,658. Other payments included un der this heading were payments for maintenance of river channels, harbors, and landings; of structures eliminating grade crossings; of bicycle paths; and of a free ferry. Payments for the expenses of schools are shown in detail in Tables 30 to 37. Payments for drinking fountains and city clocks which are reported by a number of cities are included in Division VIII, "Miscellaneous." Exceptional payments ly Massachusetts cities.—The state of Massachusetts has established for the benefit of a number of cities and towns certain metropolitan districts in and about Boston for the purchase and improvement of parks, and for the construction and maintenance of sewers and waterworks. The cities and towns benefited are charged with the cost of main taining the properties and public improvements ac quired, including the interest on loans made by the state for the original outlays, and are required to make contributions to the state sinking fund for the ultimate redemption of the debt incurred by the state for their benefit. Other payments to the common wealth of the same general nature are those for the abolition of grade crossings. In this report, as in those for 1906,1907, 1908, and 1909, payments for the maintenance of the metropol itan sewer and park systems are included with other sewer and park expenses in Table 9, and payments for the maintenance of the metropolitan water system with other payments of this nature in Table 10. All payments to the state for interest axe tabulated in Table 11, and all payments to sinking funds are tabu lated in Table 13. The following table shows the amounts of these special payments to the state, except those on account of the metropolitan waterworks, which are presented in the text for Table 10. 42 FINANCIAL STATISTICS OF CITIES. T A B L E X I X . — P A Y M E N T S B Y M A S S A C H U S E T T S C I T I E S T O T H E S T A T E O N S P E C I F I E D A C C O U N T S : 1910. ON ACCOUNT OF METROPOLITAN SEWERS. ON ACCOUNT OF ABOLITION OF GRADE CROSSINGS. City num ber. Total. CITY. For sinking I fund. $280,215 $308,318 5 33 42 Fall River 47 53 New Bedford. 71 96 121 1 MaMen 123 Haverhill 135 146!! 161 ... 163 j 98,098 124,156 16,286 7,528 1 20,004 1 3,4541 12,560 2,582 10,230 10,462 2,074 1 47 837 ! 82,043 124,048 14,006 6,966 17,650 2,688 10,359 2,462 8,857 8,409 2,007 45 675 City For interest. num ber. For i For For main Total. 1 sinking Interest. tenance. 1 fund. CITY. $28,103 $607,143 || $107,849 $324,975 $174,319 152,935 49,048 25,836 17,781 42,431 10,803 16.068 10,073 72,416 29,837 20,6S9 11,362 11,453 8,691 8,735 11,136 269,659 1 44.308 92,920 14,035 61,151 14,626 39.210 10.067 63,309 9,425 25,610 6,116 28,372 i 3,569 26,912 5,703 16,055 5 108 47 2,280 71 562 121 2,354 1 135 766 163 2,201 167 168 120 1,373 2,053 67 2 162 I ON ACCOUNT OF METROPOLITAN PARKS. JOB City num ber. 5 47 59 71 121 135 163 167 168 Total. For sinking fund. For interest. Metropol itan park system. MAINTENANCE O F — Parks* Wellington Boulevards.] Nantasket Beach. Bridge. Total. $1,106,984 $174,181 $460,934 $471,869 $377,703 $67,675 $21,776 $4,715 Boston..... Cambridge. Lynn , Somerville.. Maiden Newton.... Everett*.*.. Quincy Chelsea 816,482 108,804 30,330 39,029 22,443 39,578 18,30515,379 16,634 121,029 25,045 3,837 8,879 2.775 6,039 2,430 1,9S7 2,160 342,030 55,567 10,863 12,186 7,863 13,784 6,892 5.629 6,120 353,423 28,192 15,630 17,964 11,805 19,755 8,9S3 7,763 8,354 289,513 22,619 12,713 13,332 7,503 16.184 4.S24 5,419 5,596 45.058 4,061 2,0S9 2.888 2.832 2.517 3,845 1,991 2,394 16,670 1,330 732 768 432 932 278 312 322 2,182 182 96 976 1,038 122 36 41 42 ing funds are tabulated in Table 13 with the pay ments on account of debt. No exhibit of the amount of Governmental cost payments for expenses of publicthe metropolitan water debt chargeable to each city, or service enterprises,—The nature of these enterprises is of the annual increase or decrease in such debt for each explained in the text discussion of Table 8 (p. 39); city, has been attempted by the Bureau of the Census, Payments for municipal service enterprises, as dis but the payments made by a city to the state sinking tinguished from public service enterprises, are shown fund may be considered as a discharge of a portion of in detail in Table 16. The report for 1910 includes its obligations to the state on this account. The three payments for tlie expenses of public service enter classes of payments above referred to are shown sepa prises of counties, as follows: Pittsburgh, Pa., insti rately in Table XX. The seven cities for which sta tutional industries, $34,617; and Milwaukee, Wis., tistics are presented in this table paid all of these state charges from the earnings of their water-supply chair factory at house of correction, $46,834. Of the Massachusetts cities of over 30,000 inhabit systems. ants, seven are in the metropolitan water district and T A B L E X X . — P a y m e n t s by Massachusetts cities to the state on account obtain water for their several systems from the met of metropolitan waterworks: 1910. ropolitan waterworks. The metropolitan system is City For For For main* CITY. operated by the state and all costs of construction, ex num Total. sinking interest. tenanoe. ber. fund. tension, and maintenance are apportioned among the municipalities benefited. These costs are annually ap Total $2,118,991 $481,700 $1,2S6,638 $350,653 portioned among the various cities and towns in three 5 Boston 1,815,659 11 412,744 1,102,457 300,458 71 Somerville 110,056 25,019 66,825 18,212 parts, (1) for the accumulation of sinking funds to re 121 Maiden 42,303 9,617 25,686 7,000 135 Newton 6,370 1,448 3,868 1,054 deem bonds issued for the construction or extension of 163 Everett 45,937 10,443 27,892 7,602 167 Quincy 50,950 ' 11,582 30,937 8,431 the metropolitan system, (2) for interest on such bonds, 168 Chelsea 47,716 1 10,847 7,896 28,973 and (3) for expenses of maintenance. The expenses of maintenance are included in thefiguresshown in Table The payments for expenses of the different classes of 10, the interest is tabulated in Table 11 with the pay- enterprises included in Table 10 under the heading ments for interest on debts for public service enter "All other enterprises" are shown separately in Table prises of city corporations, and the payments for sink XXI. TABLE 10. DESCRIPTION OF GENERAL TABLES. TABLE XXI.—Payment* for expense* of specified public service enter'exclusive prises included under the heading "All other enterprises," in TablelO. City ■num ber. fITY. Total. Subways Irri- Institu Miscel Toll Public for tional halls. pipes bridges. tion indus lane ous. and works tries. wires. 1 Aggregate... $2,139,314 191,333 $17,861 $911,712 $3,248 $432,761 $677,399 1 2 3 5 6 7 & g 10 12 13 15 18 21 22 25 26 27 28 30 39 54 84 85 90 91 101 108 109 120 125 131 145 152 159 164 182 183 184 New York. N. Y . Philadelphia, Pa.. Boston, Mass Cleveland, Ohio.. Baltimore, Md Pittsburgh, F a . . . Buffalo. N . Y . . . . . Milwaukee, W i s . . Cincinnati, Ohio.. New Orleans, La.. Minneapolis, Minn Seattle, W a s h . . . . Indianapolis, Ind. Rochester, N . Y . . St. Paul, Minn... Portland, Oreg... Richmond. Va.... San Antonio, Tex. Erie, Pa Charleston, S. C . . Covington, K y . . . Saginaw, Mich.... Chattanooga, Tenn New Britam,Conn Newcastle, P a . . . Auburn, N . Y . . . . Portsmouth. V a . . La Crosse, w i s . . . . Pasadena, C a l . . . . 986,871 897,478 9,739 18,728 287,508 10,019 15,471 ! 15,471 34,618 150,524 15,571 11,677 46,833 15,783, 139,855 6,304 10,997 3,968 3,968 16,848 ! 16,848 32,651 ! 16,726 33,229 | 28,429 4,800 207,516 4,755 1,433 1.433 3,448 3,448 12,073 2,445 161 ! 161 35 21,245 | 3,473 3,473 3,796 | 3,796 5,831 5,831 180 ! 180 618 618 13,046 70 1,311 i,3ii 300 300 2,544 7,287 7,287 i 3,474 3,474 j 11,201 89,393 9,739 18,728 32,401 255,107 10,019 34,618 150,524 3,894 46,833 6,304 15,783 139,855 10,997 15,925 4,755 207,516 9,628 35 21,245 13,046 70 2,544 11,201 1 The toll bridges of the city of New York, which -were maintained at a cost of $897,478, yielded a reve nue of $877,581, as shown in the text for Table 8, on page 40. The payments shown under the heading "Miscel laneous," in Table XXI were for the following enter prises: Boston, Mass., ferries, $235,921, and rapid tran sit subways and tunnels, $19,186; Cincinnati, Ohio, Cin cinnati and Southern Railway, $1,814, and leasehold rents, $13,969; New Orleans, La., public belt railroad; Seattle, Wash., asphalt plant; Portland, Oreg., dredges, $99,441, and towage and pilotage, $108,075; Charleston, S. C, powder magazine; Portland, Me., liquor agency; Augusta, Ga., canal; Racine, Wis., artesian well; Portsmouth, Va., ferries leased to others; and Pasadena, Cal., city farm. TABLE 11. Governmental cost payments for interest on city debts.—In their accounting for the construction of permanent properties such as waterworks, several cities, in accordance with the practico in commercial accounting, charge the interest accruing on money bor rowed for the purpose during the time that the property is being constructed as a part of the cost of the property. It thus appears in the city accounts as an outlay payment and not as an interest payment. The payments for interest shown in Table 11 are 48 of those charged as outlays, the latter being included in Table 12 and shown separately in the text for that table. The interest payments of Table 11 are classified into payments (1) on funded debt obligations, (2) on revenue loans, and (3) on special assessment loans. They are exclusive of payments made in error and later repaid to the city, and of payments of interest which represent refunds of accrued interest formerly received, but include payments to city funds. Included in this table for certain cities of Group I are payments of the counties containing these cities, as follows: Chicago, HI., $361,885; Cleveland, Ohio, $246,616; Pittsburgh, Pa., $299,559; Detroit, Mich., $73,962; Buffalo, N. Y., $45,580; Milwaukee, Wis., ,$17,128; Cincinnati, Ohio, $86,504; Newark, N. J., $305,623; Los Angeles, Cal., $23,502; and Minneapolis, Minn., $80,380. Of the total amount of interest payments, 94.3 per cent was reported for the city corporations, 2.4 per cent for independent school districts, and 3.3 per cent for other independent divisions, including the counties above referred to. The aggregate of all interest payments, other than those charged as outlays, was $92,847,248. Of this amount, $13,413,309, or 14.4 per cent, represented trans fers, or amounts of money paid by the various divisions of the government of the city as interest upon city securities held by the city sinking funds, investment funds, and public trust funds for municipal uses. The total amount paid to the public by the 184 cities was $79,433,939, an increase over the corresponding amount paid by the 158 cities covered by the report for 1909 of $5,521,274, or 7.5 per cent, of which increase $1,565,358 is accounted for by the addition of 27 cities not reported in 1909, and $103,882 by the inclusion of county payments with 2 additional cities of Group I. Of the remaining excess, $1,127,771 was paid by New York City. The report for 1909 presentedfiguresfor 1 city, South Omaha, Nebr., not included in the report for 1910. From the classification of interest according to the kind of debt obligations on which paid, it appears that 86.8 per cent of the total interest payments were on funded debt, 7.7 per cent on revenue loans, and 5.5 per cent on special assessment loans. The interest on special assessment loans is seldom paid from collections of general property taxes or similar revenue, but from special assessments, such assessments being collected in a number of annual or semiannual installments, each one of which includes an amount for meeting the interest on the bonds for whose amortization the installment is collected. In such cases the property owner pays the interest on the debt as well as the principal, the city neither making nor losing anything by the transaction, no burden being cast upon the general taxpayer. Table 11 does not include any payments for 44 FINANCIAL STATISTICS OF CITIES. interest on certain special assessment obligations issued by some cities that are primarily debts of the individuals against whom they are levied and not debts of the city. When the cities collect special assessments of this class and receive interest on deferred payments, such interest collections are included as receipts for private trust funds and ac counts recorded in Table 14 and not as receipts from special assessments recorded in Table 4, and in like manner the payments for interest are included among the payments for private trust funds and accounts in Table 15 and not in Table 11. TABLE 12. Payments for outlays.—The payments for outlaysr included in Table 12 comprise all amounts paid by the several cities for the acquisition or construction of the more or less permanent properties and public improvements, including the payments for the addi tions made to those previously acquired or con structed, but exclusive of payments in error later received in correction of error. The payments last mentioned are included in Table 15 under a descriptive title. The payments shown in Table 12 under the title "Governmental cost payments" are the total pay ments recorded in the table, less the payments offset by receipts from the public on outlay account, the most important of which receipts are those from the sales of real property and from fire insurance adjust ments. The amount of the payments thus offset is shown separately in Tables 12 and 15. The govern mental cost payments of the table are thus the net pay ments on outlay account, and measure the increase in the value of the permanent properties and public im provements which result from the cash transactions of the year, including the transactions between depart ments, enterprises, funds, and accounts on outlay account. The grand total of the governmental cost payments for outlays for the 184 cities was $279,145,899. The excess of receipts from the issue of city debt ob ligations to the public over payments to the public for the redemption of city debt obligations, as shown in Table 13, was $125,568,426. The excess of outlay payments over the excess last referred to is $153,577,473. This shows that for the 184 cities as a whole the net receipts from increase of debts were less than one-half the outlays for new proper ties and public improvements. There were great differences among the individual cities; of the total number, 51 decreased their indebtedness; in 27 the net receipts from increase of debts was less than 20 per cent of the payments for outlays; in 26 such receipts constituted over 20 and less than 40 per cent of the outlay payments; and in 30 such re ceipts were more than 40 and less than 60 per cent of the payments for outlays. In the other cities the net receipts from an increase of debts were the follow ing percentages of the payments for outlays: In 23 cities the percentage was over 60 and less than 80, in 13 it was over 80 and less than 100, and in 14 it was greater than the outlay payments. After making all needed allowances for different amounts of cash on hand at the beginning and close of the year and for all other factors that should bo con* sidered, it is evident that a majority of the cities are increasing the valuation of their permanent properties and public improvements faster than they are increas ing their debts, while in the case of a few, if any consideration is given to depreciation, the opposite condition of affairs must be assumed. The figures presented in Table 12 for certain cities of Group I include outlays for the counties containing these cities, as follows: Chicago, HI., $500,764; Cleve land, Ohio, $2,239,014; Pittsburgh, Pa., Sl,362,664; Detroit, Mich., $141,599; Buffalo, N. Y., $176,218; Milwaukee, Wis., $347,377; Cincinnati, Ohio, $619,570; Newark, N. J., $541,196; Los Angeles, CaL, $476,073; and Minneapolis, . Minn., $83,755. For many other cities a portion of the outlay payments represents payments made by independent school dis tricts which are not reported by the comptroller of the city corporation. Where payments for the interest on debts incurred for construction work are made before the completion of the work, they are tabulated as outlays, if so charged on the city books. The figures in Table 12 include such interest payments charged as outlays for cities of Group I, as follows: New York, N. Y., $502,604; Boston, Mass., $31,575; and Detroit, Mich., $228. The payments included in the column headed "All other" under "Protection to person and property" were made for such purposes as the purchase, con struction, or improvement of combined police and fire-alarm systems, levees, subways and conduits for wires, retaining walls, piling, planking, riprapping, and other structures for guarding against damage by lakes or rivers, lifeboats, and of the permanent equip ment of electrical departments or bureaus, depart ments of public safety, and the offices of recorders or registers of deeds. The outlays tabulated in the column headed "All other" under "Health conservation and sanitation*' were for equipment for street cleaning and refuse dis posal, and for public comfort stations, and the drainage of low-lying lands, etc. The outlays tabulated in the column headed "All other," under "Highways," were made for the im provement of bays, rivers, and harbors, for viaducts, for steps to hilltops, and for stone crushers, and in the case of all cities with large areas some were made for the construction of roads and bridges outside of the populous districts of the city. The payments tabulated in the column headed "Miscellaneous" were for the following purposes: Unclassified real estate in Chicago, 111., Buffalo, N. Y., DESCRIPTION OF GENERAL TABLES. Milwaukee, Wis. ($11,258), New Orleans, La., Paterson, N. J., Omaha, Nebr., and San Diego, Cal. ($1,973); Grant's Tomb in New York, N. Y-; mis cellaneous buildings ($3,088) and public clock ($1,200) in Boston, Mass.; soldiers', sailors', and other monu ments in Baltimore, Md., New Haven, Conn., Albany, N. Y., Manchester, N. IT., and Maiden, Mass.; me morial hall ($235,192) and bureau of supplies ($6,357) in Pittsburgh, Pa.; auditorium ($25,000) and armory ($1,680) in Milwaukee, Wis.; fair grounds in Cin cinnati, Ohio, and Richmond, Va.; property yard in Washington, D. C; fountains in streets, drinking fountains, and city wells in Seattle, Wash., Holyoke, Mass. ($28), Saginaw, Mich., Haverhill, Mass., and Superior, Wis.; city stables in Yonkers, N. Y., and Roanoke, Va. ($6,000); annexation costs in Holyoke, Mass. ($52,000); warehouse in San Diego, Cal. ($3,350); and official maps in Roanoke, Va. ($4,814). The greater part of the payments for outlays for municipal service enterprises was for electric light plants for lighting city streets or municipal buildings. In 1904, 25.2 per cent of the total outlays were paid or payable from special assessments or special assess ment loans; in 1905, 21.4 per cent; in 1906, 23.5 per cent; in 1907, 24.5 per cent; in 1908, 21.4 per cent; in 1909, 21.8 p'er cent; and in 1910, 22.9 per cent. The purposes of the outlays of this class that are included in the column headed "For all other pur poses" are shown in Table XXII. T A B L E X X I I . — P a y m e n t s for outlays included in column headed "For all other purposes," in Table 12, met or to be met from special assessments. City num ber. Total. Total.. 2 18 20 21 28 64 65 66 77 103 108 127 158 Chicago, 111 Minneapolis, Minn.. Kansas City. Mo... Seattle, Wash Portland. Oreg Tacoma, wash Kansas City. Kans. Yonkers, N . Y Schenectady, N . Y . Altoona,Pa Saginaw, Mich Topcka/Kans Joliet,lll $2,353,642 142,613 102,733 648,552 596,137 519,711 218,472 18,220 621 14,381 78,816 6,478 443 6,465 Watersupply system. Parks. $1,509,949 $681,746 142,613 86,550 436,413 519,711 218,472 13,910 648,552 Miscella neous. $161,947 2,273 159,674 18,220 14,381 78,816 6,478 6,465 The payments included in the column headed "Miscellaneous" in the above table were for the fol lowing purposes: Minneapolis, Minn., trees in streets; Seattle, Wash., electric light system. For the following cities none of the outlays shown in Table 12 were payable from special assessments: Newport, Ky.; New Orleans, La.; Manchester, N. H.; Johnstown and Lancaster, Pa.; Charleston, S. C ; Nashville, Tenn.; San Antonio, Houston, El Paso, and Galveston, Tex.; Portsmouth, Va.; and Wheeling, W.Va. 45 TABLE 13. Receipts and payments on account of debt—The re ceipts and payments on account of debt shown in Table 13, like those for other purposes included in this report, comprise those by independent school districts and other governmental units mentioned by name in Table 3. Of the receipts and payments thus included, attention is called to those by the counties in which certain of the cities of Group I are situated. These amounts arc as follows: Chicago, 111., receipts $1,518,693 and payments 82,241,398; Cleveland, Ohio, receipts $1,507,070 and payments $389,711; Pitts burgh, Pa., receipts $1,422,337 and payments $138,316; Detroit, Mich., receipts $925,722 and payments $1,255,500; Buffalo, N. Y., receipts $252,186 and payments $70,069; Milwaukee, Wis., receipts $181,256 and payments $80,633; Cincinnati, Ohio, receipts $167,401 and payments $37,365; Newark, N. J., re ceipts $921,177 and payments $355,258; Los Angeles, Cal., receipts $10,071 and payments $6,875; and Min neapolis, Minn., receipts $33,694 and payments $49,527. Of the 184 cities for which statistics are given in the table, 136 are shown by the table to have received more from the issue of debt obligations than they paid for the redemption, while 48 are shown to have paid more for the redemption than they received from the issue of debt obligations. The excess of receipts from the issue over payments for the redemption of debt obligations in thefiscalyear 1910 was 8157,799,055. This excess is here spoken of as the net receipts from the issue of debt obligations by the 184 cities. Thefiguresof the table are not exact, however, for certain Massachusetts cities, owing to the inclusion in Table 13 of payments to state sinking funds, as ex plained on pages 41. and 42. No receipts correspond ing to those sinking fund payments of $1,043,945 are shown in Table 13, and to that extent the figures of the table exaggerate the net receipts from the issue of debt obligations by the cities. The receipts in any fiscal year from the issue of funded debt obligations are generally used in pay ing for outlays during that year or are held for the payment of outlays in subsequent years, while the payments of the year for the purchase of sinking fund investments are legally made only from the revenue receipts of the current or preceding years, as are all payments for expenses and interest charges. Sinking fund assets are, however, all used to redeem funded ot other debts, and hence payments in anyfiscalyear for the purchase of additional sinking fund investments are in reality offsets to the receipts of that year from the issue of debt obligations, the same as receipts from the issue of debt obligations are offsets to pay ments for the redemption of old ones. In like manner. FINANCIAL STATISTICS OF CITIES- 46 receipts from bond issues of. prior years paid for the outlays of the current year' are offsets to the receipts from current bond issues retained in the treasury to pay for the outlays of subsequent years. Under these circumstances it is instructive to ascertain the relation between the net receipts from the issue of debt obli gations and (1) the net payments from bond issues for outlays, (2) the net payments for the purchase of sinking fund investments, (3) the net increase during the year in the cash on hand, and (4) the net reduction in cash as the result of nongovernmental cost transac tions other than those already mentioned, which are the net payments for the redemption of debt and the net payments for the purchase of sinking fund investments. By net payments for outlays from bond issues is meant the amount of payments for outlays in the year which are made from the cash obtained from bond issues of the current or prior years. This is always: the same as the excess of governmental costs over revenue receipts. By the net payments for the pur chase of sinking fund investments is meant the excess, of the payments for such investments over the receipts from their sales, and by the net increase in the cash on hand is meant the additions made during the year to the aggregate cash in the treasury of all the divisions of the government of the city. The relation men tioned is shown in Table XXIII for the year 1910, not only for the 184 cities whose statistics are included in this report, but also for each of the five groups of cities employed for the classification of the data given in Table III, page 31. They are the groups obtained by classifying the cities according to the percentage of their revenue receipts in excess of their payments, for expenses and interest. TABLE XXIII.—RELATION BETWEEN THE NET RECEIPTS FROM THE ISSUE OF DEBT OBLIGATIONS AND THE NET PAYMENTS FOR OUTLAYS FROM BOND ISSUES, THE NET PAYMENTS FOR SINKING FUND INVESTMENTS, THE NET INCREASE OF CASH ON HAND, AND THE NET PAYMENTS IN NONGOVERNMENTAL COST TRANSACTIONS OTHER THAN THOSE FOR THE REDEMPTION OF DEBT AND THE PURCHASE OF SINKING FUND INVEST MENTS: 1910. GROUPS Of CITIES WITH SPECIFIED REVENUE EXCESS. Total More than 40 percent From 30 to 40 percent. From 20 to 30 percent From 10 to 20 per cent Less than 10 per cent.. Number of cities. NET RECEIPTS FROM ISSUE OF DEBT OB LIGATIONS. NET PATMENTS TOR OUTLAYS IBOM BOND ISSUES. Per cent of total.* NET PATMENTS FOR SINKING FUND INVESTMENTS. Per cent of total.* NET INCREASE OF CASH ON BAND. Per cent of total.' NET PATMENTS IN N O N O OVERNMENTAL COST TRANSAC TIONS.* Per cent of total.* Total. Per capita. Amount. 184 $157,799,055 $5.78 $95,656,747 60.0 $36,154,151 22.9 $20,571,175 13.0 $5,416,982 3.4 10 21,888,459 7,203,364 39,478,126 85,965,513 3,263,593 15.59 1.44 4.18 8.10 3.85 18,438,919 2,235,118 9,416,113 62,608,989 2,957,608 84.2 31.0 23.9 72.8 90.6 1,744,106 * 16,471 7,606,451 26,540,293 279,772 8.0 «0.2 19.3 30.9 8.6 1,526,149 3,463,126 20,474,433 •4,913,364 15,831 7.0 48.1 51.9 •5.7 0.5 179,285 1,516,591 1,981,129 1,729,595 10,382 0.8 21.1 5.0 2.0 0.3- Amount. Amount. Amount. * Other than net payments for redemption of i ;bt and net payments for sinking fund investments. ' Per cent of total net receipts from the issue o debt obligations. * Net amount received from sales of investmei s. « Fer cent of decrease. * Net decrease of cash on hand. For the 184 cities the net payments for outlays from bond issues and increase of sinking fund investments, plus the decrease in cash, are equal to 96.6 per cent of the net receipts from the issue of debt obligations. The difference between the first-mentioned amount and the sum of the other three is $5,416,892. This amount is the net reduction of cash during the year by reason of all nonrevenue and nongovernmental cost transactions not included in Table XXIII. The per capita net receipts from the issue of debt obligations was $5.78 for the 184 cities and varied from $1.44 in Group II to $15.59 for Group I. The per capita expenditures for outlays of the several groups are shown in Table III. The second group had the lowest per capita receipts from bond issues and also the largest revenue receipts as compared with the gov ernmental cost payments. The cash on hand belong ing to the first and fifth groups was but slightly affected during the year by the nonrevenue and non governmental cost transactions, the net payments for which are tabulated in the last column of Table XXIII,. while those payments of the second group were equal to 21.1 per cent of the net receipts from the issue of debt obligations. The second group received more from the sale of sinking fund investments than it paid, for such investments, while the fourth group—tha group making the largest aggregate, but not the largest per capita payments for outlays—decreased, rather than increased, its cash on hand. The 131 cities of the first, second, third, and fifth groups had net receipts from the issue of debt obliga tions amounting to $71,833,542. The net payments by the same cities for outlays from bond issues were* $33,047,758 and for added sinking fund investments, $9,613,858, while the increase in their cash on hand, was $25,484,539. In contrast, the cities of the fourth group had net receipts from the issue of debt obliga tions of $85,965,513, net payments from bond issues for outlays of $62,608,989, and net payments for sink ing fund investments of $26,540,293. The3e cities DESCRIPTION OF GENERAL TABLES. reduced their cash on hand to the amounf of $4,913,364, The losses of the cities of the fourth group, due to the borrowing of money to lie unused in banks, were less than those of any other group. In this group the net payments for outlays from bond issues constituted 72.8 per cent of the net receipts from the issue of debt obligations, while in the other four groups they consti tuted only 45 per cent. For nearly all of the groups the necessity of maintaining sinking funds with invest ments requires payments that balance a large portion of their net receipts from the issue of debt obligations. This fact emphasizes the statement made over 100 years ago by the English economist Hamilton that there is but one actual sinking fund, namely, the excess of revenues over governmental costs. The percentage in 1910 of the net receipts from the issue of debt obliga tions represented by the net payments for sinking fund investments for the 184 cities was 22.9, for the fourth group it was 30*9, and for the cities of the other four groups it was 13.5. The fact that cities borrowing much money for making public improvements are compelled to use such a large proportion of the net receipts from the issue of debt obligations in purchas ing sinking fund investments and allowing other por tions to lie idle in bank is being recognized by many cities as a potent reason why cities should not main tain sinking funds with investments, but make pro vision for the systematic redemption of city debts through the issue of serial bonds or the periodical pur chase in the open market of outstanding debt obliga tions for cancellation. Receipts from the issue or sale of city debt obliga tions to city sinking and investment funds and public trust funds for municipal uses amounted to $55,262,427, or 9.9 per cent of the total receipts from debt obli gations issued. Payments to these funds for the re demption of debt obligations held by them amounted to $23,031,798, or 5.7 per cent of the total payments for the redemption of municipal debt obligations. The excess of the receipts from the public from the issue of debt obligations over the payments to the public, for their redemption, amounted to $125,568,426. Of the 184 cities, 132 received more from the public for the issue of new debt obligations than they paid it in redemption; while 52 cities paid more to the public for the redemption of debt obligations than they received from the public from the issue of new debt obligations. The 52 cities paid the public $6,380,458 more than they received on account of city debt obligations; and the 132 cities received $131,948,884 more than they paid. The net receipts from the public from the issue of debt obligations, or the excess of the receipts from the public from the issue of debt obligations over the payments to the public for the redemption of such obligations, constituted quite different proportions of the payments of the cities for outlays. Of the 132 cities with net receipts from the issue of debt obliga 47 tions, the net receipts in 25 cities constituted less than 20 per cent of the payments for their outlays. They constituted over 20 per cent and less than 40, in 29 cities; over 40 and less than 60, in 31 cities; over 60 and less than 80, in 20 cities; over 80 and less than 100, in 13 cities; and over 100 per cent in 14 cities. The excess of receipts from debts in the 14 cities last referred to and much of the receipts of the 13 previously mentioned was unexpended for outlays during the year, and was reflected in the statistics of those cities by an increase of cash on hand at the close of the year as compared with that at the beginning. TABLE 14. Nonrevenue receipts other than from (he issue of debt olligatiom.—In the columns of Tables 4 to 8, inclusive, with the title "Total" are shown the total revenue receipts of city governments; while in Table 13 are shown the nonrevenue receipts from the issue of debt obligations, and in Table 14, all other nonrevenue receipts classified by the sources from which they were obtained, or the object for which, or the persons from whom, they were received. In the reports of years preceding 1909 the receipts and payments of fundshave been shown in special tables separate from other receipts and payments. This sys tem of tabulation made it necessary to duplicate certain receipts and payments, since the earnings of sinking and investment funds and public trust funds for mu nicipal uses are revenues of the city as well as of the funds. To avoid this duplication in the present re port, the revenue receipts of these funds are shown with other revenue receipts in Tables 4 to 8, and the nonrevenue receipts are shown in Tables 13 and 14. In Table 14 under the designation "From sales of in vestments" are shown the receipts of sinking and in vestment funds, of public trust funds for municipal uses, of public trust funds for nonmunicipal uses, and of private trust funds, from the disposal of investments. In the two columns of Table 14 under the designa tion "On outlay account" are shown the receipts from the sales of real property and other sales on outlay account, and from the adjustment of fire insurance losses. These receipts are offsets to the payments for' outlays included in Table 12, where they are de ducted from the governmental cost payments for out lays or the gross payments for outlays less counter balancing receipts in outlay accounts. The amounts shown in the column of Table 14 with the title "Receipts from decreased supplies" represent the value of the supplies consumed and charged as ex penses and outlays in excess of the payments for supplies purchased during the year. The amounts thus tabu lated are accounting receipts to balance the payments for supplies included with the other payments for ex penses and outlays that represent the decreased value of supplies on hand. 48 FINANCIAL STA1[ISTICS OF CITIES- for investments other than those made by the funds mentioned. The governmental cost payments for the sinking and investment funds and the public trust funds for municipal uses, as well as the governmental cost payments made in connection with the management of investments not belonging to these funds, are included with other governmental cost payments in Tables 9 to 12. In Table 15 under the designation "Payments on outlay account offset by receipts" are given in two columns the payments for outlays that are balanced by receipts from sales of real property and from other sales on outlay account, together with the payments for outlays that are balanced by receipts from fire insurance adjustments. In the column with the title "Payments for in creased supplies" are shown the amounts expended by certain cities with supply departments for supplies in excess of the aggregate amount of supplies deliv ered to the departments and branches of the service and charged as expenses and outlays. In the column with the heading "Accrued interest" are tabulated (1) the total payments by the sinking and investment funds and public trust funds for municipal uses for accrued interest on investments purchased by them and (2) the payments by the divisions of the government of the city which balance the receipts by such divisions of accrued interest on original issues of debt obligations. In the columns with the titles "Payments in error subsequently corrected by refund receipts" and "In correction of erroneous receipts" are tabulated the amounts of all erroneous payments and all payments to correct erroneous receipts. In the two columns with the titles "For purposes of public trust funds for nonmunicipal uses" and "For purposes of private trust funds and accounts" are tabulated all payments other than those for invest ments purchased that were made in connection with the administration of public trusts for nonmunicipal uses and of private trusts. In the three columns under the general designation TABLE 15. "To other civil divisions" are shown the total pay Nongovernmental cost payments other than for ihe ments to the state, county, and other civil divisions redemption of debt obligations.—In the columns with of revenue collected for them in agency transactions. the title "Total" in Tables 9 to 11, inclusive, and in In the column with the title "To divisions of city the column headed "Governmental cost payments" government by general transfer" are tabulated the of Table 12, are tabulated all governmental cost transfers of money between the different governmental payments. In Table 13 are tabulated the nongovern units of the city, such as those between the city corpo mental cost payments for the redemption of debt ration and the county or school district. obligations, and in Table 15 are tabulated all other In the last two columns of the table the amounts in nongovernmental cost payments, classified according cluded in the preceding columns are classified as "Pay to the object or account for which paid. ments to public" and "Payments to city divisions and In Table 15 are tabulated all payments for the pur funds." The amounts included in the column with the chase of investments which were made in 1910. These title last mentioned differ from those included in the include payments by the sinking and investment column headed "To divisions of city government by funds, public trust funds for municipal and nonmu general transfer" by the amount of transfers of city nicipal uses and private trust funds, and payments securities between the divisions of the city and their The amounts included in the column with the title "Accrued interest" are (1) amounts received on account of interest already accrued upon city debt obligations sold at the original issue of such obligations, which are later repaid to the holders of the obligations; and (2) amounts received as interest on investments by the sinking and investment funds and public trust funds for municipal uses, balancing payments by the funds for accrued interest at the purchase of investments. In the column with the title "Receipts in error sub sequently corrected by refund payments" are tabu lated the amounts erroneously received as revenue or otherwise which are later refunded-, while in the column with the title "For correction of erroneous pay ments" are tabulated the amounts of money received in correction of payments in error for any purpose. All receipts of public trust funds for nonmunicipal uses and of private trust funds and. all receipts on private trust account, with the exception of receipts from sales of investments by the two classes of funds, are shown under two general designations in four columns with appropriate headings. In many states the city corporation acts as fiscal agent of the state or other civil division in the col lection of revenues. Receipts in transactions of this character are shown in the four columns under the caption "For other civil divisions." Receipts on account of interdepartmental transac tions between the different governmental units com posing the government of the city are shown in the column with the title "From divisions of city govern ment by general transfer." The amounts tabulated in this column agree in most instances with those tabulated in the corresponding column of Table 15, any difference being due to a difference in the dates of the close of the fiscal years of the several governmen tal units. In the last two columns of the table all the amounts reported in the preceding column are classified accord ing as they are obtained from the public or from the various divisions and funds of the government of the city. DESCRIPTION OF sinking and investment funds and public trust funds for municipal uses, and the transfer of investments of various kinds between the funds mentioned. GENERAL TABLES. 49 the allowances, if any, which are shown in city reports for interest on the value of the plant, though these allowances are only accounting payments. As counterbalancing these payments for expenses TABLE 16. Table 16 shows (1) the amounts received as compen Municipal service enterprises.—Under the designa sation for services that were rendered to the public tion "Municipal service enterprises," the Bureau of incidental to the performance of services for the city the Census includes those enterprises of a city which and (2) the charges made to the departments and are organized for the purpose of furnishing the city accounts of the city for services rendered. Many cities other than those shown in this table with some public utility or service which most cities undoubtedly carry on, in connection with certain obtain from or through a private enterprise. They departments, undertakings which might be considered include such enterprises as municipal electric light municipal service enterprises; so long, however, as plants, asphalt repair plants, municipal printing offices, cities do not regard these undertakings as distinct and municipal repair shops. Some of these enter enterprises, nor keep separate accounts for them, it is prises perform services or supply materials for a single not practicable to include them in any presentation of department or office, and others for a number of the statistics of municipal service enterprises. different offices or departments. Two different methods of accounting for the operating expenses of TABLE 17. these enterprises are in use. One of these methods is Amount of specified assets and value of public prop to treat such an enterprise as a separate department and its costs of operation as those of other depart erties at close of year.—Table 17 shows, in addition to ments. The second method is to distribute the ex the cash of the cities in their general funds, the cash penses of the enterprise to the departments or branches and investments in their sinking and investment funds, of the service for which the enterprise performs the public trust funds and private trust funds, as well as the service or to which it supplies materials. To permit value of other properties held as investments. If a city the compilation of fairly comparable figures for the is to present a complete balance sheet it must include* costs of such services as street lighting and high pres therein statements of the amounts that will probably sure water service, the Bureau of the Census for the be collected from assessed but uncollected taxes and 1910 report has treated all of these enterprises as if special assessments, of accrued interest on investments the latter method of accounting had been followed by held, and of certain contingent assets that have a mone tary value. No effort is here made to present exhibits the several cities. Table 16 sets forth tho expenses and receipts of of these assets or resources, however, for the reason these enterprises as they might be briefly summed up if that but very few cities of the United States make the accounts of the cities with such enterprises were such statements of all their assets, and of these kept as distributing accounts for assigning the costs few, only a limited number make any allowance for of the services to the departments or branches of the revenues that may prove uncollectible. The figures city government for which the services were rendered. in the last column of Table 17 represent the total This method of treatment differs somewhat from that value of the public properties which is shown in followed in the report for 1908, where municipal service detail in Table 18. The term "Public properties," as enterprises were treated substantially in the same way here used, comprises the land belonging to the city and used for municipal purposes, together with all as were public service enterprises. In preparing this table the Bureau of the Census the structures upon such land, including buildings has treated as distributable expenses all costs and and machinery and all appliances and equipment used allowances which the city has recognized in its state for carrying on the work of the city departments and ment of the costs of services rendered. This includes the various public service and municipal service enter for one city a charge for interest on the value of the prises operated by the city. These properties are to be plant, though for most cities no allowance is made for distinguished from public improvements as defined this item. Tho variation in the procedure of the on page 22, a statement of whose replacement value different cities with respect to this and other subjects is given in Table 19. The assets shown in Table 17 are classified according makes it impossible to compile accurate or strictly comparable statistics of the cost of such services as to the fund of which they form a part and to the character of the security or other investment held. the lighting of streets and parks. Sinking funds.—Sinking funds, the assets in which In tho columns under the designation ' 'Payments are shown in Table 17 are of two classes—those with and for expenses" are included separate statements of those without investments. The cities with funds of the costs of sorvices and materials obtained from the public, and from other city departments and enter the first class number 111, and those with funds of the prises for tho use of the given enterprises, and also second class number 43. The cities of the latter class 50065°—13 i 50 FINANCIAL STATISTICS OF CITIES. are Chicago, HI.; St, Louis, Mo.; Milwaukee, Wis.; Washington,D. 0.; Seattle, Wash.; Indianapolis, Ind.; Syracuse, N. Y.; Memphis and Nashville, Tenn.; Spokane, Wash.; Salt Lake City, Utah; Wilmington, Del.; Kansas City, Kans.; St. Joseph, Mo.j Utica, N. Y.; Evansville, Ind.; Peoria, HI.; Oklahoma City, OMa.; East St. Louis, HI.; Terre Haute and South Bend, Ind.; Covington, Ky.; Mobile, Ala.; Canton, Ohio; Bay City, Mich.; Lincoln, Nebr.; Davenport, Iowa; Wheeling, W. Va.; Macon, Ga.; Berkeley, CaL; Superior, Wis.; San Diego, CaL; Butte, Mont.; Du buque, Iowa; Quincy, HI.; New Castle, Pa.; West Hoboken, N. J.; Springfield, Mo.; Lexington, Ky.; Ports mouth, Va.; Joplin, Mo.; Amsterdam, N. Y.; and Pasadena, Cal. The sinking funds of the first class are established and maintained primarily for the redemption of bonds at maturity, while those of the second class are main tained primarily for the amortization of city debt obligations by purchase before they are matured, or for the redemption of serial or other bonds maturing in practically equal amounts each year. »Sinking funds of both classes are met with which are employed for the payment of interest on city debt obligations in addition to the purposes mentioned, although not all . of either class are so used. The revenues of municipal sinking funds comprise (1) the amounts annually appro priated by the city corporation and other governmental units for sinking fund purposes and (2) certain city revenues that have been permanently set apart or pledged for such purposes. In addition to the reve nues mentioned, nearly all sinking funds receive in terest on their current deposits, and sinking funds of thefirstclass 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 in part or wholly accumulated from year to year and expended at the maturity of the various bond issues. 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 the cities can, at their discretion, maintain either type of sinking fund, or can, if they choose, meet matur ing debt obligations without the maintenance of a sinking fund. In both classes of states an increasing number of officials are becoming convinced that it is financially inadvisable to maintain sinking funds with investments, and are advocating sinking funds of the second class or the issue of serial bonds so maturing as to obviate the necessity of any kind of sinking fund. It is to be noted in this connection that of the 30 cities with no sinking funds in 1910, the majority reported no funded debt obligations other than serial bonds. Sixty-five cities reported city securities alone as constituting the assets, other than cash balances, in their sinking funds; 8 cities reported other invest ments but no city securities; 38 reported both city securities and other investments; and 43 reported cash as the only asset. For the greater number of cities the sinking funds are prudently and economically administered, either by city officials, who act as trustees ex qfficiis, or by independent boards of commissioners appointed for that purpose. In a small number of cities, however, the cash accumulations in the funds have been diverted to the payment of current city expenses, with the result that the so-called assets in the funds are mere accounting entries, and, since they do not constitute true offsets to the bonded debt, are not taken into consideration in the preparation of this report. The figures shown in Table 17 include for seven cities of Group I certain amounts held in the sinking funds of the counties containing those cities. The amounts thus included at the close of the fiscal year 1910 were as follows: Pittsbuigh, Pa., $1,379,071; De troit, Mich., $88,157; Milwaukee, Wis., $40,2S8; Cincin nati, Ohio, $1,169,495; Newark, N. J., $1,284,521; Los Angeles, Cal., $46,728; Minneapolis, Minn., $666,247* At the close of the fiscal year 1910 the aggregate assets in the sinking funds reported equaled 18.9 per cent of the total indebtedness of the 184 cities covered by this investigation, as compared with 19 per cent in 1909, 18.5 per cent in 1908, 19.2 per cent in 1907, and 20 per cent in 1906. The percentage which the value of the assets in the sinking funds represented of the aggregate amount of funded debt was 21.4 in 1910 as compared with 21.5 in 1909, 21.2 in 1908, 21.8 in 1907, and 22.6 in 1906. Public trust funds for municipal uses.—Cities fre quently receive donations and bequests for what the statutes and court decisions have denominated "charitable uses." In most cases the purpose of the donation or bequest is to extend aid in certain direc tions in excess of what the city is accustomed to pro vide 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 first-mentioned class are established for charities, education, pensions, and other public benefits; and those of the second class are for "charitable uses" for which the city can not make appropriations, but the administration of which may legally be intrusted to municipalities as constitut ing convenient agencies for accomplisliing the desired end. Funds established for city uses are termed public trustfundsfor municipal uses, wliile those established for DESCRIPTION OF 1ENERAL TABLES. purposes which are other than municipal in their nature and for which the cities can not make appropriation from revenues are designated public trust funds for nonmunicipal uses. In the case of the greater number of these funds the income alone is available for the purposes for which the funds are created; but in the case of a few, both principal and income may be expended. In some cities the public trust fund cash, although applicable only to the specific purposes of the trusts, has been merged with the general city cash, and the trans actions 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. The acceptance by a city of donations and bequests for municipal uses acts as an appropriation thereof, and the money or wealth so received, if accounted for in a legal sense, would be shown in the accounts or reports as "appropriated." To distinguish such ap propriations from the ordinary governmental appro priations, they are usually set apart in special funds denominated "public trust funds." Cash and other wealth in these funds constitute governmental assets, and the acceptance thereof creates no liability other than tHe liability involved in the ordinary govern mental appropriation. The municipal purpose most often subserved by trust funds for municipal uses is that of providing pensions for policemen and firemen who have suffered disability or have completed a speci fied term of service, and gratuities for the families of those who have died in the service. The pensioning of teachers isfindingfavor in recent years, and several cities report public trust funds for this purpose. A number of cities, for the most part in the Eastern states, report public trust funds for charitable uses, such as for the defective classes and the care of the poor. Included with the assets in public trust funds for municipal uses are assets in certain funds, mostly pension funds, which are supported largely or alto gether by appropriations and by certain kinds of municipal revenues assigned to them by statute, charter provision, or ordinance. Although these socalled funds are in their origin and nature more nearly allied to administrative funds than to trust funds, they are assigned to the latter class in accordance' with the general usage of American cities. Of the 184 cities covered by the present report, 125 reported public trust funds for municipal uses, the number of such funds being 631. Of these trust funds, 187 were for pensions, 129 for libraries, 108 for charities, 64 for education (exclusive of funds for medals and prizes), 42 for hospitals, 8 for parks, 11 51 for cemeteries, 5 for monuments, and the remaining 77 for miscellaneous and unspecified purposes. Of the pension and relief funds, 84 were for firemen and 70 for policemen. In most instances a city having a pension fund forfiremenhas one for policemen also. Of the teachers' retirement funds, 28 in number, New York cities reported 10. The 5 other pension funds were as follows: in New York City 1 for the employees of the health department; in Chicago 1 for the employees of the public library and 1 for the employees (other than teachers) of the public schools; and in Cleveland 2 for the sanitary police. The public trust funds for libraries were usually for the purchase of books; in some instances, however, the funds were for constructing, improving, or main taining buildings. Of the 129 funds for libraries, 31 were in Boston, Mass. Trust funds for charitable uses were most numerous in Philadelphia, Pa., and Boston and Salem, Mass. The majority were for outdoor poor relief, some for general and some for specified classes of cases, though a considerable number were for the assistance of alms houses. Among the specific charitable uses to which the trust funds were applied were the support of orphans' homes, assistance to poor children, mainte nance of a free dispensary, aid to the Society for Pre vention of Cruelty to Animals, loans, excursions for poor children, and purchase of shoes for indigent school children. Public trust funds for educational purposes were found in considerable numbers, especially in Boston, Mass.; Chicago, 111.; Philadelphia, Fa.; and Cambridge, Mass. These funds were usually for books, medals, prizes, or scholarships, though four of them were for the maintenance of trade schools. Thirty-nine of the 42 hospital funds were in Massa chusetts; Boston reporting 20, Worcester 17, Fitchburg 1, and Chelsea 1. Of the 11 cemetery trust funds for municipal uses, 1 was devoted to the care of a cemetery entrance and chapel, and the other 10 were for the perpetual care of the cemetery grounds. Funds for the perpetual care of private cemetery lots are classed as public trust funds for nonmunicipal uses. The diverse objects to which public trust funds for municipal uses are applied may be judged from the following examples found among the 77 funds for miscellaneous objects: Immigrant relief; medals and prizes for inventors, firemen, and school children; loans to artisans; street cleaning, lighting, and re pairing; Pasteur or other treatment for hydrophobia; music for the public; trees in parks; public celebra tions; drinkingfountains; buildings; and observatories. At the close of the year 1910, 111 cities reported public trust funds for municipal uses which had no investments in city securities, 15 reported funds hold- 52 FINANCIAL STATISTICS OF CITIES. ing no investments other than city securities, and 79 in the same way that a private individual or corpora reported funds holding no investments. The receipts tion becomes a trustee under corresponding circum from interest or other earnings derived from invest stances. The acceptance of such a trust creates a ments and cash balances were $3,967,523—an average debt liability for the amount received, and such lia bilities should be shown in accounts and reports. of 5.46 per cent on the assets at the close of the year* Investment funds and miscellaneous investments-— In 40 of the 184 cities covered by the present report Under the heading "Assets of investment funds and there were public trust funds for nonmunicipal uses. miscellaneous investments " are shown (1) all assets of Of these cities, 17 were in Massachusetts, 3 in New funds with investments other than sinking and trust York, 3 in Connecticut, 2 in Rhode Island, 2 in Ohio, funds and (2) all interest bearing securities and in 6 in Michigan, and 1 each in Maine, New Hampshire, vestments other than those of the funds mentioned. New Jersey, Pennsylvania, Indiana, Virginia, and Although the term "investment fund" is seldom, if Utah. All of these 40 cities reported trust funds for ever, employed by city officials, it seems to be an ap the care of lots and graves in cemeteries, and 3 reported propriate designation for the class of funds first men funds for other nonmunicipal uses, as follows: Cam tioned. The value of real estate incidentally ac bridge, Mass., a fund of §10,000 received by bequest quired and yielding little or no income is not included in 1864, to promote the cause of temperance; Lowell, under the given heading, but under that of "Public Mass., a fund of SI,000 for the benefit of a Sunday properties." In some instances the assets in invest school; and Cleveland, Ohio, a fund for the purchase ment funds consist of bonds or stocks acquired by the of cloth for uniforms for policemen. Private trust funds.—In certain cases cities receive city in consideration of financial aid or grants to rail roads or other public service corporations; in a few and hold money under conditions which create private instances they consist of real estate held for the pur trusts. The trusts of this kind most frequently met pose of securing rents or the profit that may result with in the financial administration of cities con from an increase in value; and in other cases they cern the estates of deceased persons held in trust for consist of bonds or mortgages received in exchange unknown heirs, or moneys deposited as guaranty of for real estate and held as investments awaiting contracts. Sometimes the moneys held under these maturity or a favorable market. private trusts are set aside in special trust funds, and In a majority of the cities reporting investment sometimes they are represented by private trust ac funds the assets in the funds are comparatively small. counts. Private trust funds are distinguishable from In some instances they are doubtless of a temporary private trust accounts by the method of caring for the nature, being held merely for a favorable opportunity cash received in trust. When cash is received in trust to dispose of the securities or real estate, when the for a given person or corporation and is deposited in proceeds are to be returned to the general treasury. trust for such person or corporation, a special fund is In some cities permanent investment funds are estab created, to which is here given the designation "private lished to enable the cities to carry their own fire risks trust fund," while if the cash is debited to the general on municipal buildings, an amount equal to the pre- j city fund and an account is opened for it on the city miums usually charged by fire insurance companies books, the account is here spoken of as a "private trust being set aside each year for the creation of a fund ] account." In a number of cities but little attention is from which fire losses may be paid as they occur. given to the proper recording of transactions affecting Such funds are usually invested in profitable securities private trusts, the receipts and payments frequently and are here classed as investment funds. Funds being entered upon the books as ordinary city reve provided for the purchase, construction, or equipment nues and expenses. Such accounting for moneys re of buildings or other municipal permanent properties ceived in private trusts leads not only to confusion and which, according to the practice of some cities, are irregularity, but sometimes even to defalcation. invested during a period of accumulation, are here In Table 17 the assets in public trust funds for nonalso treated as investment funds. I municipal uses and in private trust funds are shown Of the 184 cities covered by the investigation for together. The assets in the public trust funds for 1910, 59 reported 80 investment funds or miscellaneous nonmunicipal uses amounted to $1,950,076 and were investments, their assets aggregating $70,873,283. reported by 40 cities. The assets in private trust Public trust funds for Tionmunicipal uses.—These arefunds amounted to 810,110,967 and were reported by city funds the income of which is devoted to purposes 60 cities. that are not municipal, and for which the munici The credit balances of private trust accounts repre pality does not make appropriations. In Massachu sent liabilities of the city. These liabilities were re setts and a few other states the cities are not only ported by 96 cities and amounted in the aggregate at authorized but directed to accept moneys in trust to the close of 1910 to $2,869,776. In 1909 these ac guarantee the care of specified monuments and graves counts were reported by 81 cities, in amounts aggregat in cemeteries. The acceptance of such moneys creates ing $2,850,877. Many cities besides those reporting an express public trust and makes the city a trustee | private trust accounts had incurred private trust lia DESCRIPTION OF GENERAL TABLES. 53 bilities both in 1908 and 1909, but owing to lack of proper methods of accounting no statistical data were available. The valuation of properties employed in public service enterprises has received more consideration from city officials than that of any other class of per TABLE 18. manent public properties, yet the need of still more Value of properties employed or Tield for specified exact and systematic valuation for accounting pur purposes.—The value of all permanent public proper poses is almost universal. Wide differences exist in ties except those in funds with investments is shown accounting usage with respect to depreciation and in Table IS, in which for convenience in treatment with respect to the inclusion of the franchise or those properties are classified as "Land, buildings, and privilege value of a public utility enterprise with the equipment of departments/' "Real property held as physical value of plant and equipment. A closer investments," "Land, buildings, and equipment of approach to uniformity of method is needed to make municipal service enterprises," and "Land, buildings, the financial statement of an enterprise in one city and equipment of public service enterprises." Most of comparable with that of a similar enterprise in another. the properties included under thefirstand third Headings Only in case of such uniformity can the figures con are essential to the conduct of municipal affairs and are cerning an enterprise in one city be clearly intelligible to unproductive, that is, any income that may be derived those in charge of a similar enterprise in another city, so from them is merely incidental. The real property that the experience of one may be made available to all. held as investments was acquired incidentally to the Further, more regard should be given to the importance conduct of governmental business and is neither of a full and careful consideration of all factors affecting employed in carrying on the governmental functions the present value of municipal possessions; not olily of a municipality nor held with the definite purpose of that the valuation of such properties in one city may procuring an income. The properties of public service be comparable with that in another, but as an aid to the enterprises are productive, that is, they are designed keeping of a complete account of operating costs and a to furnish an income approximately equaling, or ex means of assuring honest and prudent administration ceeding, the cost of operating and maintaining them. of the public resources. Comparison of increase in values with outlays.—The Valuation of municipal properties.—The importance of carefully and accurately estimating the value of costs of providing, improving, and extending govern public properties is very imperfectly appreciated by mental properties by purchase or construction during many city officials. In some cities lands and build 1910 are represented by the payments for outlays. ings are given a book value equal to their original cost, Inasmuch as the increase in the value of municipal while in others the valuation given for the year 1910 properties from the beginning to the end of the year is an estimate of the value made several years before. should correspond approximately to the outlays for The result is that the valuations of public possessions such properties less depreciation during the same year, included in this report for different cities do not furnish a comparative presentation based on certain data for 1910 is of interest. reliable data for comparisons. TABLE XXIV.-OUTLAYS COMPARED WITH INCREASE IN VALUATION OF PROPERTIES: 1910. Number of cities. Grand total. Group I..., Group II.. Group III.. Group IV.. Outlays in 1910 (exclusive of outlays for sewers and highways). TOTAL VALUE OP MUNICIPAL PROPERTIES. 1910 1909 Increase in valuation of municipal properties in 1910. Excess of payments for outlays over ' increase in valuation. 157 $161,130,082 $3,061,083,409 $2,872,286,686 $188,798,723 i $27,660,641 2,306,111,728 369,764,186 269.921,243 115,286,252 2,168,871,236 340,910,380 251,111,986 111,393,084 137,240,492 28,853,806 18,809,257 3,893,168 i 22,190,445 48 115,050,017 22,521.731 18.530,252 5,034,052 16,332,075 1279,005 1,140,884 J Excess of increase in valuation over payments for outlays. From the above table it appears that the increase in the reported estimated valuation of permanent properties exclusive of sewers and highways exceeded the outlay payments for these properties by $27,660,641. The reported payments for outlays by the cities of the fourth group exceeded the increase in reported estimated valuation; but the cities of the first, second, and third groups, like the 157 cities taken as a whole, reported an excess of property valuations over outlay payments. The greater in crease in property valuations here noted arises from the extension of territory in a few cities, and new valuations in a few others that were materially greater as well as more accurate than the valuations reported in 1909, Properties of departments.—Of the valuation reported for departmental properties, amounting to $1,927,720,797, $876,823,501, or 45.5 per cent, represents the valuation of parks, gardens, and playgrounds, over one-half of this amount being reported by New York 54 FINANCIAL STATISTICS OF CITIES. City. Next in order of value come schools with a valuation of $520,108,229, general government build ings with a valuation of $175,624,008, and properties of fire departments with a valuation of $85,726,351. Nearly one-fourth, or 21.6 per cent, of the total valuation for schools, was reported by New York City. Of the total valuation, amounting to $27,890,282, of the departmental properties reported under, the heading "All other/' nearly one-half, or $14,177,879, represents the valuation of armories and rifle ranges. Twenty cities reported armories, namely, New York, N. Y.; Philadelphia, Pa.; Boston, Mass.; Cleveland, Ohio; Baltimore, Md.; Cincinnati, Ohio; Minneapolis, and St. Paul, Minn.; Atlanta, Ga.; Richmond, Va.; Lawrence, Mass.; Duluth, Minn.; Elizabeth, N. J.; Portland, Me.; Chattanooga, Tenn.; Augusta, Ga.; Newton and Taunton, Mass.; Portsmouth, Va.; and Chelsea, Mass. Rifle ranges are shown for eight cities in Massachusetts and for Portsmouth, Va. The value of electric light and power properties and combined police and fire-alarm systems, which were reported for 29 cities, was $5,596,145, and that of municipal baths and gymnasiums, reported by 39 cities, was $3,293,206. The remaining items included under the heading "All other" are as follows: Public buildings, other than those mentioned above, $1,774,626; election booths and voting machines, $924,161; street lights, $584,303; city engineers' equipment, $381,524; morgues, $182,241; public comfort stations, $124,122; potter's fields and unproductive cemeteries, $50,836; pounds, $20,020; | and miscellaneous, $781,219. Under the heading last mentioned are included the values reported for various inspection department properties, law libraries, gym nasiums, fair grounds and outing camps, a dispensary, pumps and wells, a harbor master's equipment, har bor dredging properties, lifeboats, forestry depart ment properties, drinking fountains, clocks and bells, a city store, an ambulance house, moth exterminating department properties, and a greenhouse. Real property held as investments.—The column bearing this heading is designed to show the value of all real property of the city from which an income is received or expected and which does not form a part of any invested fund nor belong to any enterprise or governmental department. In many cases such property consists of land held temporarily for a profit able sale, having been obtained by a tax sale or received as a governmental grant or private bequest, without conditions creating a trust. The value of this class of property in 1910 was $23,098,496, which is $1,856,278 greater than the corresponding amount reported for 1909. Properties of municipal service enterprises.—Of the total valuation reported for properties of municipal service enterprises, amounting to $16,580,707, 59.1 | percent, or $9,797,643, represented the value of electric light systems. The other enterprises of this type, named in the order of the valuations reported, were high pressure water systems and service pipes, asphalt repair and paving plants, waterworks repair shops, a printing department, • city shops, and a quarry and stone crusher. Electric light systems were reported by 18 cities, Chicago, 111., reporting over one-half of the total value of such properties, while for New York, N. Y.; Pittsburgh, Pa.; and Nashville, Tenn., the valu ations given were between $575,000 and $725,000. The other municipalities operating electric light sys tems as municipal service enterprises were Milwaukee, Wis.; Denver, Colo.; Richmond, Va.; Grand Rapids, Mich.; St. Joseph, Mo.; Little Rock, Ark.; Lincoln, Nebr.; Topeka, Kans.; Wheeling, W. Va.; Kalamazoo, Mick; Galveston, Tex.; Decatur, HI.; Port Worth, Tex.; and Springfield, 111. The high pressure water system in New York City was valued at $5,527,767 and the high pressure serv ice pipes in Baltimore at S581,598. Sixteen cities, New York, N. Y.; Pittsburgh, Pa.; Cincinnati, Ohio; New Orleans, La.; Kansas City, Mo.; Indianapolis, Ind.; Denver, Colo.; Columbus, Ohio; Omaha, Nebr.; Dayton, Ohio; Spokane, Wash.; San Antonio and Houston, Tex.; St. Joseph, Mo.; Topeka, Kans.; and Fort Worth, Tex., reported asphalt repair and paving plants valued together at 8491,461. The values of the. properties held by the other municipal service enterprises reported were as follows: Water works repair shops in Chicago, 111., $131,238; printing department in Boston, Mass., S36,000; city shops in Denver, Colo., $15,000. In many cities the importance of special and care ful valuation of property of tliis land is evidently overlooked. The usefulness of tho census statistics of city enterprises depends—no less for this class of enterprises than for public service enterprises—on frequent and exact valuations of the city property employed, for only on the basis of such valuations can statistics be compiled which will have no great value for purposes of comparison. Properties of public service enterprises.—Tho reported value of properties held by public service enter prises increased during 1910 from $1,120,492,407 to $1,144,007,040, or 2.1 per cent. Of tho total value of public service enterprises, 68.5 per cent represents the value of water-supply systems, 10.8 per cent tho value of docks, wharves, and landings, and 15.6 per cent the value of all other enterprises. Thirty-eight per cent of the total value of public service enterprises was reported by New York City. The total value reported for electric light and power systems and gas-supply systems was $20,125,105. Electric light systems were reported by 17 cities: Chicago, 111.; Cleveland, Ohio; Detroit,Mich.; Seattle, Wash.; Columbus, Ohio; Birmingham, Ala.; Tacoma, » DESCRIPTION OF GENERAL TABLES. Wash.; Fort Wayne, Ind.; Holyoke, Mass.; Jackson ville, Fla.; Bay City, Mich.; Hamilton,Ohio; Taunton, Mass,; Joplin,Mo.; Jamestown, N. Y.; Lansing, Mich.; and Pasadena, Cal. Gas-supply systems were reported by Richmond, Va.; Duluth, Minn.; Holyoke, Mass.; Wheeling, W. Va.; and Hamilton, Ohio. Holyoke, Mass., and Hamilton, Ohio, operate both electric light and gas-supply systems. The value of the plant and equipment for electric lighting in Holyoke was §802,294, and that for gas lighting was $605,941. The corresponding figures for Hamilton were $267,409 and $208,336, The several items constituting the group of mis cellaneous public service enterprises included under the title "All other," in Table 18, are shown in Table XXV, which follows. 55 such values may be ascertained within a reasonable degree of accuracy, but the administrative signifi cance of such values not being appreciated, the valua tions for many cities either have not been made or are far from accurate or complete. It is on account of this fact that no totals are given in the table. The valuation of improvements in the new cities of the West is a comparatively easy problem, and that fact undoubtedly accounts for the somewhat more complete figures for those cities than for the older cities in the Eastern states. Nearly all public improvements fall naturally under one or the other of the broad headings " Sewer sys tems" and "Highways." A few cities, however, re ported a valuation, small in the aggregate, for such improvements as levees, unproductive docks and wharves, retaining walls, etc., which can not logically TABLE XXV.—Value of public service enterprises included in column be classed under either of the above headings and headed "All other," in Table 18. which are, therefore, shown by themselves in a column headed "All other public improvements." City ENTERPRISE *>T> CITT. num Value. Of the 184 cities, 161 reported for sewer and drain ber. age systems an aggregate value of $425,012,172; 137 Toll bridges $84,755,997 reported for street pavements, gutters, and curbings an Now York, N . Y 1 84,478,997 aggregate value of $592,361,752; 86 reported for side Covington, Ky 101 46,000 La Crosse, Wis 182 185,000 walks a value of $53,767,427; 136 reported for bridges Newport, Ky 46,000 183 other than toll a value of $137,914,944; 46 reported Rapid transit subways , 83,560,651 for all other highway improvements a value of New York, N. Y , 64,839,751 18,720,900 $49,974,157; and 10 reported for all other public im Boston, Mass .2,325,698 provements a value of $2,135,524. Subways for pipes and wires 7 2,092,662 It is apparent that there is little comparability Baltimore. Md , 18,495 73 25,650 85 Utica,N.Y between the figures for the different cities reporting 35,700 125 Eric, Pa 90,000 152 New Britain, Conn except in the case of sewer and drainage systems. 63,191 Newcastle, Pa 159 Auburn, N. Y The mileage and present cost of construction of each 2,137,894 Public halls type of sewer is known by every well-informed city Buffalo, N . Y 10 120,656 25 115,711 Rochester, N. Y engineer, and there would seem to be little reason why 26 425,000 St. Paul, Minn 27 672,000 Denver, Colo the estimated value shown should not correspond 39 33,500 Richmond, Va * 68 99,923 Houston, Tex closely with the replacement value. In reporting the S4 70,650 Peoria, 111 102 150,330 Wichita, Kans values of sewers, however, some engineers have reported 10S 194,424 Saginaw, Mich 109 200,000 Canton, Ohio construction costs and have allowed little or nothing for 120 55,700 Chattanooga, Tcnn depreciation. This is especially the case in cities which 834,850 Ferries have had a modern sewer system for only a few years. 616,400 Boston, Mass 5 93,450 28 Portland, Oree For such cities the value shown is perhaps greater than 125,000 164 Portsmouth, va the actual value, but the difference is not great enough 4,300,489 Miscellaneous to affect seriously the comparability of the figures. New Orleans, La.— 475,793 Chicago reported a greater valuation for its sewer and Public belt railroad 200,000 Sugar sheds 25,000 drainage system than any other city, but the figures Seattlo, Wash.—Asphalt plant.. 275,000 Denver, Colo.—Irrigation works included the valuation of a drainage canal amounting Portland, Oreg.— 362,000 Dredges 110,000 to $34,488,980. The sewer system of Atlantic City, Towage equipment 90 Charleston, 8. C— 300,000 N. J., is owned by a private corporation, and hence Public land 8,500 Powder magazine 2,100,596 its value is not reported here. 131 Augusta, Ga.—Canal 443,600 Pasadena, Cat.—City farm 184 The valuations of highway improvements are in complete and inaccurate, yet it is gratifying to note TABLE 19. that reports for a larger number of cities were secured for such valuations than in any prior year. The valu Replacement value of public improvements.—The ations of street pavements and bridges have received value shown for public improvements is either (1) the more careful consideration from city officials than original cost of construction less allowances for changes that may have occurred in the price of materials and of those of other highway improvements, and for many labor and for depreciation, or (2) the estimated present cities the values of these improvements are all that cost less depreciation of original structures. In theory were reported under this heading. There are, how 56 FINANCIAL STATISTICS OF CITIES. and Peoria,Springfield,and Rockford, 111.; sanitary dis tricts, $20,154,370 in Chicago, 111., and the total amount reported in the specified column for Oakland, Cal.; poor district, the total amount reported in the specified column for Philadelphia, Pa.; Port of Port land, the total amount reported in the specified col umn for Portland, Oreg.; bridge district, $370,000 in Portland, Me.; water district, $4,129,500 in Portland, Me.; and county supervisors' fund, the total amounts reported in the specified column for Rochester, Syra cuse, and Troy, N. Y. Debt obligations classified according to provision made for payment.—The outstanding debt obligations classi fied according to the provisions made for their payment are shown in Table 20 under three principal headings 11 Funded or fixed," " Floating," and "Current." The first two classes are not subdivided, but the current debts are tabulated under four subheadings: "Special assessment loans," "Revenue loans," "Outstanding warrants," and "Private trust liabilities." Under the title "Funded or fixed" are tabulated (1) those debts evidenced by formal instruments which have a number of years to run and for the amortiza tion of which no assets other than those of sinking funds have as yet been specifically authorized or ap propriated and (2) those on which interest is to bo paid in perpetuity. The first class of debts includes bonds, mortgages, corporation stock, certificates, and other long-term debt obligations receiving various local designations, and the second class includes those special debt obligations which are. created when a city converts to general public uses money or other prop erty received for the creation of public trusts and assumes the annual payment of the interest on the amounts so converted. Special debt obligations to public trust funds, aggre TABLE 20. gating $913,481, were reported by 18 cities, as follows: Debt obligations classified by division of (he government debt obligations to public trust funds for issuing.—InTable20 are shown the debt liabilities of the TABLE XXVI.—Specialmunicipal uses: 1910. 184 cities covered by the present report. Of the total debt of these cities at the close of the fiscal year 1910, City Amount Amount City CUT. of CITY. of num94.4 per cent was incurred by the city corporation, num debt. ! ber. debt. ber. ! 2.4 per cent by independent school districts, and $2,500 ! 63 $94,147 39 3.2 per cent by other civil divisions having power to 133,493 320.262 42 91 Portland, Mo 2,000 44 Grand Rapids, Mich. . 109 Canton. Ohio 7,000 incur indebtedness. The debts of the last-named class 3,700 1,240 45 117 BayCity,Mich 36,200 7,824 118 York, Pa are shown in the column headed "Other divisions of the 46 300 25,000 47 121 6,000 49 3,500 government of the city." They were incurred by the 135 23,481 51 5S,049 146 following governmental units: County government, 53 New Bedford, Mass. .. 143,835 3t>,350 161 $8,823,979 in Chicago, 111., and the total amount re ported in the specified column for Cleveland, Ohio; In the column with the title "Floating" are tabu Pittsburgh, Pa.; Detroit, Mich.; Buffalo, N. Y.; Cin lated the amounts of indebtedness represented by out cinnati, Ohio; Milwaukee, Wis.; Newark,N. J.; Los An standing judgments, time warrants, and certificates geles, Cal.; Minneapolis, Minn.; and Denver, Colo.; park of indebtedness that do not conform to the census or park and driveway districts, $11,147,234 in Chicago, definition of revenue loans, together with the special 111., and the total amount reported in the specified revenue loans and the short-term loans to be redeemed column for Tacoma, Wash;; Kansas City, Kans.; from the issue of corporation siock of New York, ever, other highway improvements which are entitled to be listed in a complete inventory. Nearly every city has in years past made large outlays for the purchase of land for street purposes, for grading, etc., and as such outlays represent wealth of the city invested in highways, in a broad sense,, a comparison of expendi tures for such purposes in different cities would be of interest. Many cities have made large outlays for grading, but, so far as reported, Seattle, Wash.; Lin coln, Nebr.; and St. Paul, Minn., are the only cities that have inventoried such improvements. The larger part of the value reported in the column headed ''Street pavements, gutters, and curbing" represents the value of pavements. Where curbs and gutters were reported, their value was generally in cluded with that of pavements, though for a few cities it was reported separately. Only about one-half of the cities reported values for sidewalks and some of these reported only the value of sidewalks adjoining land owned by the city. The column in Table 19 headed "All other" under "Highways" includes the valuation of various high way improvements, the specific character of which was not reported; also for Lincoln, Nebr., and St. Paul, Minn., certain amounts for grading; and for Cleveland, Ohio, Pittsburgh, Pa., and Cincinnati, Ohio, valuations of county roads (in some instances these amounts include payments for the purchase of turnpike roads from private corporations). In the column headed "All other public improvements" are shown for Atlantic City, N. J., the valuation of the board walk; for Rochester, N. Y., and Akron, Ohio, the valuation of retaining walls; and for other cities, valuations of levees and unproductive wharves and landings. DESCRIPTION OF GENERAL TABLES. 57 N. Y., and the interest accrued on premium bonds public trust funds for municipal uses. The former are issued by New Orleans, La. These bonds were issued included in the column with the title "Public" and in 1876 on condition that no interest should be paid the latter, in the column headed "Invested funds." until redemption, the date of which is determined by- In the latter column is included the par value of all lot, at which time interest at the rate of 5 per cent city securities held by the sinking and investment for 30 years is to be paid with the principal. funds and public trust funds for municipal uses, In the column headed "Special assessment loans " are while in the first column is included the par value of tabulated those obligations which are to be paid from all other city debt outstanding, including the munici special assessments. These obligations may be long pal liabilities by reason of public trusts for nonmuor short term bonds or certificates, or outstanding war nicipal uses and private trusts. Of the total debt, rants payable at a specified time. §433,866,097, or 17.8 per cent, was held by the The amounts shown in the column headed " Revenue three classes of funds mentioned. In some cities more loans" represent (1) short-term obligations incurred than one-third of the total debt outstanding was held with the distinct pledge or general understanding that by these funds, the largest amount being held, as a they are to be met from future collections of specified rule, by the sinking funds. current revenues other than special assessments, and Debt obligations classified according to purpose of (2) overdrafts by the financial officers of the city. issue.—A third classification segregates debt obliga These loans and obligations have various designations, tions of cities into (1) debts incurred for general pur as "revenue loans," "revenue bonds," "anticipation poses and (2) those incurred for public service enter tax warrants," and "temporary revenue loans." prises and investments. Of the total debt recorded in In the column with the title "Outstanding warrants" the table, 71.5 per cent was incurred for general pur are included the amounts of noninterest bearing war poses and 28.5 per cent for public service enterprises rants, orders, vouchers, and audits due but unpaid at and investments. The revenues derived by most the close of the year, except so-called warrants to be cities from public service enterprises and investments paid from special assessments, which are included in the are sufficient to meet the interest accruing from the column headed "Special assessment loans." War second class of debts. Those debts, as a rule, do not rants or orders against cash derived from special assess rest as burdens upon the general taxpayers, as they ment loans are not themselves special assessment are not met from their contributions, but, like spe loans, and consequently are tabulated in this column cial assessment loans, are paid from revenues derived from those specially benefited. The special assessment with the other outstanding warrants. Outstanding warrants were reported by two-thirds loans constituted 4.8 per cent of the total indebted of the 184 cities covered by the present report, includ ness reported; hence the total burden of debt that rests ing 13 of the 18 cities in Group I, 23 of the 32 cities upon special classes of citizens is 33.3 per cent of the in Group II, 38 of the 59 cities in Group III, and 49 total, while that which is to be paid by taxation of the of the 75 cities in Group IV. In some cities warrants general body of citizens without regard to special are issued only when personally called for, and are benefits received is 66.7 per cent of the total. thus for the most part immediately presented for Included in the debt shown in Table 20 as incurred redemption; in others, the treasurer's books are kept for public service enterprises and investments are debt open for some days or weeks after the close of the obligations of Philadelphia, Pa., and Toledo, Ohio, fiscal year, so as to charge to each year all payments issued for the construction and acquisition of gas of the costs of that year; in others, the treasurer sets works, and the debt obligations of Cincinnati, Ohio, aside cash in "suspense accounts" for the redemption issued for the construction of the Cincinnati and South of unpaid warrants, which may thus be treated as ern Railway. These properties are now leased to and "paid" in the appropriation accounts. In several operated by private corporations, and hence are in cities the outstanding warrants are of two classes vestments, and not public service enterprises. As a rule, the debts of cities for general purposes (1) unclaimed audits, for which warrants have not been issued by the auditor because not yet called for, were considerably greater than those for public service and (2) unpaid vouchers, where the warrants have enterprises and investments, but for several cities the debt outstanding for public service enterprises and been duly issued but not yet redeemed. In the column with the title "Private trust liabili investments was the larger. The cities in each group ties" are tabulated debt obligations arising from the having the highest and lowest per capita of gross debt trusteeship of private trusts and public trusts for non- incurred for general purposes were as follows: municipal uses. Lowest city. Highest city. Amount. Amount. Debt obligations classified as held by the public or by $140.35 Los Angeles, Cal... $17.32 i... Boston. Mass..., investedfunds.—This classification shows the amount of n.. 95.27 I Kansas City, Mo... 20.01 Seattle. Wash.., 96.69 South Bend, Ind... Norfolk, V a . . . . 11.88 the gross debt obligations held by the public and the in. 129.75 Springfield, Mo iv., Newton, Mass.. 1.93amount held by the sinking and investment funds and FINANCIAL STATISTICS OF CITIES.. 58 Net funded andfloatingdebt.—In itsTeports of the statistics of cities having a population of over 30,000, the Bureau of the Census applied, prior to 1909, the term "net debt" to the total outstanding debt obli gations of cities, less the amount of sinking fund assets. The net debt so computed seldom represented the actual net debt, because it did not take account of the various assets that are provided or set aside by the several cities for the payment of current debts in cluding special assessment loans. Recognizing, this fact, the Bureau of the Census in Table 20 of this report applies the term net funded andfloatingdebt to the difference between the gross funded and floating debt and those sinking fund assets which have been specifically provided for the amortization of such debts. In computing the net funded and floating debt for the several cities, no account was taken of $6,931,478 of assets in sinking funds which was pro vided specifically for the amortization of special assessment loans. The net funded and floating debt shown in Table 20 is for the great majority of cities a very close approximation to the actual net debt, or the total debt less the total assets available for its amortiza tion, since the payment of current debts is, as a rule, wholly provided for by such current assets as taxes and special assessments levied but uncollected, and the cash in the city treasury. The net funded and floating debt of the 184 cities covered by this report was $1,707,350,033, or 78.5 per cent of the gross funded and floating debt, and 70 per cent of the total debt outstanding. A comparison of the per capitafiguresfor net funded and floating indebtedness shows great variation among .the individual cities, but for the main groups a progressive increase from group to group as the cities involved become larger. It should be noted, however, that in these figures for net funded and floating indebtedness the indebtedness on public service enterprises is included; and hence in any comparison of such indebtedness between cities the values of such enterprises should be taken into consideration. The per capita net funded and floating indebtedness was in excess of $100 for New York, N.Y.; Boston, Mass.; Cincinnati, Ohio; New Orleans, La.; Portland, Me.; Atlantic City, N. J.; and Galveston, Tex. Five cities showed net per capita funded and floating in debtedness of less than $10. The cities of the four groups with the highest and the lowest per capita of net funded indebtedness were as follows: GROUP. Highest city. I n in Portland, Me iv Amount. 9140.33 76.90 109.70 115.39 Lowest city. Detroit, Mich Denver, Colo Erie, Pa Springfield, Mo Amount. 120.13 5.93 9.04 1.42 Increase during year in net funded andfloatingdebt— The last column of Table 20 shows the increase or decrease during the fiscal year 1910 in the net funded and floating debt of the 184 cities covered by the report. Of these cities, 119 show increases in thennet funded and floating debt amounting in the aggre gate to $120,600,363, and 63 cities show decreases aggregating $5,965,425. TABLE 21. Funded debt and special assessment loans, classified T>y purpose of issue.—Table 21 presents a summaiy of those portions of the total city indebtedness defined in the text description of Table 20 as "funded debt" and "special assessment loans," classified according to the reported purpose of issue. The classes of debt obligations by purpose of issue most accurately shown are those for the water-supply and lighting systems. The debt incurred for other pub lic service enterprises is not so fully exhibited, as is also true of the debt incurred for municipal service enter prises. Of the debt incurred for general purposes the segregation is thoroughly made for but few cities, as is shown by the fact that the amount tabulated as incurred forl 'Combined or unreported purposes " forms 7.1 per cent of the total. Debt tabulated as for funding purposes is in much the same category as that tabulated for combined or unreported purposes, though it is possible that some of that issued for refund ing purposes was tabulated for constructing municipal service or public service enterprises. Bonds issued under such terms as "local improve ment," "street improvement," and "general improve ment, " have so far as possible been tabulated under the more descriptive headings of the table, and when such tabulation was impossible they have been tabu lated as for "Combined or unreported purposes." Issues of bonds described as "refunding" have been classified according to the purposes for which the debt they replaced were issued, whenever these purposes could be discovered without too extended a search of the earlier records, and the amount tabulated under this heading in Table 21, representing 3.5 per cent of the grand total of funded and special assessment debt, indicates only what could not be so classified. This amount is $3,935,311 less than the correspond ing amount shown in Table 22 of the report for 1909. The designation "funding" is applied to bonds issued to meet unpaid claims and judgments and outstanding warrants, but the column so headed doubtless includes many obligations that would more properly be classified as issued for refunding. The debt reported as issued for funding purposes amounted in all to 8.1 per cent of the grand total and was $19,173,945 more than the amount reported under that designation for 1909. DESCRIPTION OF GENERAL TABLES. In Table XXVII that portion of the debt incurred for general purposes which is included in the column headed "Miscellaneous purposes" is further classified by the specific purpose for which incurred. TABLE XXVII.—Debt obligations shown in Table 21 as issued for miscellaneous general purposes. PtTBPOSE OF ISSUE. Total.. Aid to railroads Armories and military equipment Bathhouses and public comfort stations Canals and drainage Damage settlements and judgments Expositions .s. Garbage disposal plants Health department appropriations Improvement of watercourses Interest Protection from floods Public buildings and grounds Publichalls Reclamation of land State capitols and county courthouses Street cleaning Sundry department expenses and minor improvements.. Sundry purposes Tunnel University Voting machines and election booths War appropriations Number Amount of cities reporting. reported. $57,690,751 15,981,652 6,252,324 4,220,112 1,056,152 70,000 7,723,000 2,702,380 3,963,495 298,500 93,500 1,043,000 4,478,837 1,551,060 593,550 1,177,500 3,601,788 1,080,524 496,000 100,000 322,677 1,084,700 59 combined or unreported purposes, amounting to $592,309,160, may be said to have been incurred for public improvements. The other part, amounting to $623,768,445, or 51.3 per cent of the total, may be considered as having been incurred for the properties of departments. To this should be added a portion of the funded debt classified as issued for combined or unreported purposes, and of that shown as issued for refunding or for funding purposes—that is, of the debt incurred for purposes not definitely reported. Assuming that the same proportion of this debt as of that incurred for specified purposes (51.3 per cent) was for the acquisition of departmental properties, the outstanding debt on account of such properties would amount to $808,796,133. The total valuation of departmental properties in 1910, as given in Table 18, was $1,927,720,797, and the ratio of debt to valuation was therefore 42 per cent, as compared with 41.3 per cent in 1909. The foregoing percentages take no ac count of sinking fund assets which at the close of 1910 constituted 21.7 per cent of the outstanding funded and floating debt. If consideration is taken of these assets, the ratio of net funded and floating debt to property valuation was, for the year 1910,33 per cent. This would indicate that the revenue accumulations of the cities—that is, the interests of the cities in their permanent properties as proprietors—were equal to 67 per cent of the value of those properties. This percentage is materially larger than those given on page 32, showing the proportion of revenue receipts expended directly or indirectly by 147 cities during nine years for outlays. This greater percentage affords evidence that the revenue expenditures for outlays are greater than the depreciation in property values due to use in service and obsolescence. The percent age given above indicates that something more than two-thirds of the reported valuation of the properties of departments represents property that has already been paid for by the cities from revenues received. (See also tabular statement on page 31.) The ratio between the debt incurred for water-sup ply systems and the total valuation of such systems is of especial interest. The valuation of the water-supply systems reported for 1910, as shown in Table 18, was $783,126,016. For these properties Table 21 shows a debt of $387,362,964, or 49.4 per cent of the valuation, as compared with 46.7 per cent in 1909 and 45.2 per cent in 1908. In four cities—San Francisco, Cal.; Cambridge, Mass.; Portland, Me.; and Atlantic City, N. J.—the debt incurred for the water-supply system was in excess of its valuation. A more precise classification of debt obligations according to purpose of issue on the part of the several cities is still to be desired. This is particularly the case with the special assessment debt, of the total amount of which, SI 17,935,073, as shown by Table 20, no less than $65,211,294, or 55.3 per cent, can be classed only as issued for combined or unreported purposes. It is a gratifying fact, however, that the officials of a number of important cities are taking an increased interest in this matter, and it is hoped that their example may be generally followed. Comparison of funded debt and special assessment loans with value of properties.—The classification of funded debt and special assessment loans according to the purpose to which the proceeds were devoted pro vides a basis for comparison between the amount of such debts and loans and the value of the properties on account of which they were incurred, as shown in Table 18. Unfortunately, the purposes for which debt obligations were issued are often not stated clearly, so that in many cases the ratio between the vilue of the lands, buildings, and equipment of departments, and the debt incurred for their acquisition can not be accurately determined. The greater part of the debt incurred for the acquisition of departmental properties is included under the heading "Issued for general purposes" in Table 21, though considerable amounts appear in the columns headed "Issued for refunding" and "Issued for fund TABLE 22. ing." Deducting the amount of funded debt tabulated as issued for combined or unreported purposes from Funded debt and special assessment loans, classified the total debt reported as issued for general pur poses, the remainder, $1,216,077,605, may be divided by year of maturity.—Table 22 shows the debt obliga into two parts. One part, the total debt for sewers tions for which statistics are given in Table 21, classi and highways, plus the special assessment loans for fied according to year of maturity for the 20 years 60 FINANCIAL STATISTICS OF CITIES. The total interest bearing debt for which the rates next following 1910. For $1,034,598,125, or 45.4 per were reported was $2,381,787,021. This is exclusive cent of the total, the year of maturity is later than of the $7,704,548 that was reported as bearing no 1930; and for $58,327,524, or 2.2 per cent, it was not interest. The average rate of interest on the interest ascertained. Of this latter amount $2,847,900 repre bearing debt was 3.92 per cent, as compared with 3.91 sents the principal of "premium bonds" in New for 1909, 3.92 for 1908, 3.88 for 1907, and 3.85 for 1906. Orleans, already mentioned in the discussion of Table 20, for which the amount to mature each year is TABLE 24. determined by lot, while a considerable part consists of serial bonds for which the amounts maturing each year Par value of debt obligations issued and redeemed were not specified. during the year.—In Table 13 are shown the receipts from the issue of city debt obligations by the various divi TABLE 23. Funded debt,floatingdebt, and special assessment andsions of the city government, and the payments by those revenue loans, classified by rate of interest—The debt fordivisions for the redemption of such obligations, includ wtich statistics are presented in Table 23 comprises ing the payments by Massachusetts cities to the state the funded debt and special assessment loans which are on sinking fund account, as explained on pages 41 and shown in the two tables immediately preceding, to 42, and shown in Tables XIX and XX. In Table 24 is gether with the outstanding revenue loans and floating shown the par value of all the principal classes of debt; it is the sum of the debt shown in the first four debt obligations issued and redeemed during the year. columns under the heading "Classified according to Owing to the fact that the great majority of cities provision made for payment," in Table 20. The larger issue debt obligations only when they can be disposed part of the current debt shown in the columns, of at or above par, the total receipts tabulated in headed "Outstanding warrants" and "Private trust Table 13 exceed the par value of obligations issued as liabilities," in Table 20, is debt bearing no interest. tabulated in Table 24 by $1,995,253; and since more For $10,440,457, or four-tenths of 1 per cent of the cities in redeeming their debt obligations before matu total amount shown in Table 23, the rate was not rity are compelled to pay a premium than are able to reported. The amounts included under the heading secure a discount, the payments for such redemption "Other reported rates," arranged according to rate, included in Table 13 exceed the par value of those are given in the table which follows. redeemed as tabulated in Table 24. That excess, TABLE XXYIII.—Amount of loans reported at exceptional rates ofhowever, is not as great as the difference between the totals of the two tables, owing to the inclusion of the interest: 1910. payments by Massachusetts cities to the state sink BATE FEB CENT. Amount. BATE PER CENT. Amount. ing funds recorded in Tables XIX and XX. Making allowance for these payments, it is found that the $168,384,484 3.98 1100,000 Total 4.09.. 250,000 payments for the redemption of debt obligations 7,704,548 4.1 1,858,964 No interest 2 3,277,679 4.125 6,248,423 during the year exceeded the par value of those 4,000 4.15 2.4 3,200,000 10,630,583 4.24 2.5 30,000 redeemed by $198,941. The excess of premiums 160,000 4.25 2.75 90,927,359 17,000 4.27 3.1 100,000 secured over discounts allowed at issue was therefore 1,000 4.31 3.125 100,000 12,494,130 4.35 3.25 125,000 greater than the premiums paid less discounts secured at 8,710,190 4.375 3.3 15,052 208,000 4.4 3.35 127,000 redemption, by $1,790,313. 53,427 4.45 3.375 22,000 100,000 4.6 3.39 508,000 As shown in Table 24, the par value of debt obliga 129,000 4.625 3.55 325,000 200,000 4.75 3.57 1,017,700 tions issued during the year exceeded the par value of * 700,000 4.78 3.6 53,000 131,076 4-65 3.625 33,400 those redeemed by $157,046,688; and the nominal debt 3.64 100,000 4.87 20,000 50,000 4.875 3.71 160,921 of the 184 cities covered by the report was therefore 5,973,765 4.9 3.75 25,000 125,000 1 5.125 3.79 50,000 increased by that amount. The actual debt was not, 3.8 4,830,235 5.25 50,000 50,000 5.375 3.83 150,000 however, so increased, owing to the payments by the 3.84 65,000 5.4 44,150 52,000 5.5 3.85 817,189 Massachusetts cities to the state on sinking fund ac 3.875 5,390,695 7.3 10,000 88,210 8.0 3.9 669,888 count, and the earnings of the state sinking funds on 3.93 100,000 their investments, which are offsets to the debt of the The debt reported as bearing no interest consisted several cities. The amount of such earnings was not of bonds or other obligations due but not presented for ascertained. The excess of the par value of obliga redemption* The debt bearing interest at the rate tions issued over the par value of those redeemed and of 1.75 per cent was reported by New York City. Of shown in Table 24, and thus theTincrease of the cities' the debt bearing interest at the rate of 2 per cent, nominal indebtedness during the } ear, was$l 50,654,416 $3,274,279 was reported by Washington, D. C; in the case of funded and floating debt obligations, $3,000, by Albany, N. Y.; and $400, by Worcester, $5,003,824 in the case of special assessment loans, and Mass.; that bearing interest at the rate of 2.4 per cent $1,931,761 in the case of revenue loans; while the war was reported by Pittsburgh, Pa.; at 2.5 per cent, by rant and allied obligations redeemed exceeded those issued by $543,313. New York City; and at 2.75, by Cambridge, Mass. DESCRIPTION OF GENERAL TABLES. 61 TABLE 25. while thefiguresof Table XXIX are computed after excluding the service and interest transfers that they Per capita revenue receipts and governmental cost may be made fully comparable with the figures of payments.—The per capita receipts and payments prior years. presented in Table 25 are based upon the absolute The summary gives the per capita figures for all amounts shown in Table 3, which include certain revenue receipts and also for those (1) of revenues transfers between enterprises, departments, and other than of public service enterprises and (2) of funds, and exclude receipts and payments in error revenues of public service enterprises. It also gives and all other counterbalancing receipts and payments the per capita figures for all governmental costs and which constitute no part of the revenue receipts or (1) for expenses other than of public service enterprises, governmental cost payments. (2) for expenses of public service enterprises, (3) for Of special significance are the amounts in the col interest, and (4) for outlays. The number of cities umn showing the total per capita revenue receipts for which the census report presents statistics has which are largest for Group I and decrease successively increased somewhat since 1902, and the make-up from group to group. The per capita receipts for of the different groups has changed slightly from year special assessments were considerably larger for Group to year, but these changes have been too slight to II than for any of the other groups, being notably affect seriously the comparability of the statistics. large for Seattle, Wash. ($21.16), Portland, Oreg. (811.21), and Spokane, Wash. (SI0.25). The cities TABLE XXIX.—Comparative summary of per capita net revenue re ceipt* and per capita net governmental cost payments: 1902-1910. of Groups III and IV reporting the highest per capita receipts from special assessments were Tacoma, Wash. PER CAPITA NET PEB CAPITA NET GOVERNMENTAL ($15.35), and Pasadena, Cal. ($7.98). REVENUE RECEIPTS. COST PAYMENTS. On the payment side of the table the columns of For particular interest are those showing the per capita i Other expen For ses expen than Of payments for expenses and for interest. Under the other ses GBOUP AND TEAS. For 1 For of public of than in out* serv heading "Expenses other than of public service en Total. public of public ter serv ice Total. public serv est lays. ice enter terprises" are included all of the payments made by ice serv-i enter prises. ice enter prises. cities for the expenses of running the ordinary govern enter prises. prises. mental departments. The per capita payments for these expenses were largest for Group I, and less for A L L CITIES: $27.24 124.26 $2.97 I3tt 74 £16.37 $1.25 $2.91 $ia21 1910 each succeeding group except Group III. Among the 2G.21 1 23.34 2.87 30.12 15.92 1.22 2.84 i a n 1909 26.28 !1 23.47 2.81 32.02 16.53 1.28 2.89 1L32 1908 individual cities Boston, Mass.; New York, N. Y.; 24. SO 2L74 2.76 29.73 15.72 L18 2.55 ia28 1907 23.18 1 20.41 2.77 26.29] 14.37 L14 2.43 8.35 1906 Washington, D. C ; and Newton, Mass., had the 22.61 20.03 2.58 25.59 13.85 L09 2.36 8.29 1905 21.92 19.39 2.53 25.72 13.76 •1.21 2.22 8.53 1904 largest per capita payments for expenses other than 2a 89 18.43 2.46 24.79 13.49 1.12 2.05 8.13 1903 1902 2a 12 17.76 2.36 | 22.50 13.38 0.96 2.03 6.13 of public service enterprises—S27, $25.11, $24.70, I: and $24.24, respectively. The smallest payments GBOUP 32.40 2a 93 3.47 3a 32 2a 04 1.38 3.61 1L28 1910 3a 72 27.42 3.31 1 35.57 19.44 1.34 3.56 11.22 1909 were for Flint, Mich.; Portsmouth, Va.; and Charlotte, 1908 30.19 27.07 3.12 37.90 19.78 1.40 3.55 13.17 27.67 24.60 3.07 35.25 18.92 1.29 3.04 12.00 1907 N. C—$6.05, $5.98, and $5.22, respectively. 26.25 23.08 3.17! 31.26 17.09 1.25 2.81 iau 190G 25.89 22.96 2.93 30.43 16.18 1.20 2.67 1038 1903 The cities of the several groups with the highest and 122.87 19.98 2.89 30.42 15.83 1.48 2.48 ia63 1904 23.87 21.00 2.87 29.78 15.72 1 1.31 2.20 ia55 1903 lowest per capita payments for interest were as follows: 23.43 2a 61 2.82 26.96 15.86 1.14 2.20 7.76 1902 GROUT. I II Ill IV Highest city. Boston* Mass.... Seattle, Wash Payment. Lowest city. SS.G5 Detroit, M i c h . . . . . . . . . 5.51 5.11 8. OS Payment. $1.12 0 72 0 53 0 12 GROUP II: 1910 1909 1908 1907% 1906 1905 1904 1903 1902 GBOUP I I I : 1910 Comparative summary of per capita net revenue 1909 190S receipts and per capita net governmental cost payments: 1907...1908 1902-1910.—-In Table XXIX, which follows, is pre 1905 1904 sented a summary of the per capita net revenue 1903 1902 receipts and the per capita net governmental cost pay IV: ments for all cities covered by the several census GROUP 1910 1909 reports from 1902 to 1910, and for each group of 1908 1907 cities. The receipts and payments in this table are on 1906 1905 a different basis from those included in Table 25, inas 1904 1903 much as the absolute amounts upon which the aver 1902 ages of Table 25 are computed are included in Table 3, 23.33 2a 89 23.45 1 21.01 23.92 21.35 23.21 2a 66 21.72 19.28 2a 14 17.89 21.07 18.97 20.00 18.09 18.99 17.14 1 19.24 18.48 19.69 19.41 18.43 18.37 17.90 17.09 16.04 16.71 16.08 17.34 1 17.06 i 16.14 16.17 ■ 15.75 | 14.86 ; 14.53 2.43 2.44 2.57 2.55 2.44 2.25 2.10 1.91 26.91 12.89 26.76 12.63 27.34 13.35 25.47 12.67 21.99 ♦11.98 2a 89 11.79 22.20 12.41 21.32 12.40 1-85 2a 04 12.36 1.07 1.06 1.15 a 93 a 98 0.8S 0.83 a 9i a 74 2.16 12.89 2.05 11.02 2.15 1069 2.03 9.79 2.08 6.95 2.06 & 16 1.98 a 98 1.98 6.03 2.05 4.89 2.53 22.81 iaos 2.40 2a 68 laoo 2.35 22.92 | 11.83 2.35 i 22.01 11.62 2.29 19.28 10.79 2.20 19.32 10.83 9.86 2.15 19.46 2.23 18.54 10.67 2.11 17.92 i a 7 3 1.21 1.15 1.16 1.13 1.0S a 99 0.93 0.88 0.83 1.93 1.S8 1.94 1.95 1.89 1.99 1.97 1.95 1.96 10.84 ia49 10 79 iai5 9.81 9.80 9.60 9.65 8.31 a97 0.91 1.07 1.04 0.92 0.95 18.41 116.45 1.96 17.79 , 15.92 1.87 18.15 16.01 2.14 117.30 15.19 2,11 16.93 14.93 1 2.00 16.29 14.36 L93 16.13 14.12 2.01 14.97 13.06 1.91 13.01 11.43 1.58 19.45 20.18 2a 70 19.26 18.35 17.74 17.13 17.20 13.91 8.64 a 99 7.99 7.31 5.52 5.51 5.70 5.04 4.40 1.86 I 5.77 1.81 6.97 1.95 6.89 1.82 6.25 1.84 5.78 1.76 5.23 487 a si 1.75 1.67 0.92 1.45 4.96 3.46 a69 62 FINANCIAL STATISTICS OF CITIES. Per capita net revenue receipts.—The per capita net mental fees, charges, and sales, interest, rents, privi revenue receipts for all the cities combined increased leges, subventions, grants, gifts, donations, pension from $20.12 in 1902 to $27.24 in 1910, a gain of 35.4 per contributions, fines, penalties, and escheats. The per cent. The per capita net revenue receipts other capita receipts from general property taxes and special than those of public service enterprises increased from property and business taxes show an increase from $17.76 in 1902 to $24.26 in 1910, a gain of 36 per 1902 to 1910, but the per capita receipts from poll cent, while those of public service enterprises increased taxes have remained practically stationary. The per during thesame period from $2.36 to $2.97, a gain of only capita receipts from liquor licenses and taxes have 25.8 per cent. The net revenue receipts of public serv shown greatfluctuations,those for all cities reported ice enterprises have therefore increased somewhat less being greatest in 1906; forGroup IV, in 1905; for Groups rapidly than other revenue receipts, and as a result II and III, in 1907; and for Group I, in 1908. the percentage which the revenue receipts of public TABLE XXX.—Comparative summary of per capita net revenue re service enterprises constitute of all revenue receipts ceipts other than of public service enterprises, by principal classes of decreased from 11.8 in 1902 to 10.9 in 1910. An exam revenue: 1902-1910, ination of the per capitafiguresfor the nine years dis closes the general characteristics of thefiguresto which LICENSES A N D TAXES. rXBitrrs. attention has been called in the analysis for 1910, as shown in Table 25. The receipts are largest in every Special All All Gen prop Total. GBOT7F. Liquor other other. case for Group I, and, with a few exceptions, decrease eral erty licenses Toll licenses prop and and successively from group to group. and erty busi taxes. taxes. per taxes. ness mits. Per capita net governmental cost payments.—The per taxes. capita net governmental cost payments increased from ALL CITIES: $22.50 in 1902 to $30.74 in 1910, a gain of 36.6 per $24.20 $16.77 $0.55 $0.05 $1.43 $0.41 $5.05 1910 0.39 4.91 0.05 23.34 1.46 1909 15.99 "0.54 cent. The corresponding percentages for the various 0.39 6.61 0.05 23.47 1.64 0.51 15.27 1908 0.3S 4.61 0.05 0.55 21.74 1.61 14.54 1907 classes of per capita net governmental cost payments 0.37 3.92 0.52 0.06 20.41 1.62 13.92 1900 0.44 0.33 3.94 0.05 20.03 1.33 13.94 1905 for the same period were as follows: Expenses other 0.43 0.30 3.89 0.05 19.39 1.34 1904 13.38 0.41 0.27 3.70 1903 0.05 18.43 1.31 12.69 than of public service enterprises, 22.3; expenses of 0.34 0.23 3.17 0.05 17.76 1.27 12.65 1902 public service enterprises, 30.2; interest, 43.3; and GROUP I: 0.02 outlays, 66.6. The per capita net payments for both 20.83 1.77 0.69 28.93 0.40 5.22 1910 0.02 1909 19.49 1.80 0.69 27.42 0.3S 5.04 classes of expenses shown in the table increased less 0.02 1908 18.42 1 0.67 2.00 27.07 0.38 5.58 0.02 1907 1.91 0.73 24. CO 16.98 0.35 4.61 rapidly than did the per capita net revenue receipts, 0.02 1906 16.14 1.95 0.66 23.08 0.35 3.96 0.01 1905 16.45 1.50 0.55 22.96 0.31 4.14 but the per capita payments for outlays show a much 0.02 1904 15.66 1.50 0.51 19.98 2.02 0.27 0.01 1903 1.52 0.49 1 21.00 15.03 0.23 3.72 greater relative increase than the per capita revenue 0.02 1902 15.44 1.47 0.43 20.61 0.26 2.99 receipts. This condition comports with the great GBOUF II: 20.89 6.32 0.06 0.44 12.56 1.20 0.30 1910 increase in public indebtedness recorded in other ta 1909 21.01 0.06 6.09 0.33 13.04 1.18 0.31 1908 21.35 •12.50 0.06 0.42 6.78 1.37 0.22 bles of this report, and is reflected in the increase 1907 20.66 0.06 5 85 0.42 12.65 1.45 0.23 1906 19.28 4.92 0.06 0.38 12.24 1.44 0.24 of per capita payments for interest on municipal 1905 17.89 4 44 0.06 0.34 11.60 1.24 0.21 1904 18.97 0.05 0.33 11.61 5.35 1.31 0.32 debt shown in Table XXIX. The increasing rela 1903 18.09 0.06 4 90 0.28 11.30 1.23 0.32 1S02 17.14 0.06 0.2S 10.69 4.67 1.23 0.21 tive magnitude of outlay payments is also shown by GROUP III: a comparison of the payments for 1902 with those 16.71 10.95 3.85 0.13 0.49 0.93 0.36 1910 1909 16.08 10.43 3.79 0.11 0.43 0.93 0.39 for 1910, whereby it is found that in 1902, 58.9 1908 17.34 10.53 4 83 0.12 0.41 1.08 0.37 1907 17.06 11.31 0.14 0.54 1.11 3.66 0.30 per cent of the payments for governmental costs 1906 16.14 11.00 0.13 0.51 2 48 1.04 0.35 1905 16.17 10.88 0.11 0.45 3.3S l.Ol 0.31 were for expenses other than of public service enter 1904 15.75 10.44 0.12 0.42 1.04 0.32 3.41 1903 14.86 9.91 0.11 0.36 1.00 0.34 3.14 prises, 4.3 for expenses of public service enterprises, 1902 14.53 9.84 0.10 0.31 2.95 0.98 0.35 9 for interest, and 27.7 for outlays; the corre GBOUP IV: 16.45 11.18 0.31 3.61 0.79 0.47 0.09 1910 sponding percentages for 1910 were 53.3, 4.1, 9.5, 1909 15.92 10.5S 0.30 0.90 0.43 3.61 0.10 1908 16.01 1 10.12 0.32 0.93 0.42 4.13 0.09 and 33.2. 1907 15.19 9.73 0.25 3.52 1.07 0.53 0.09 1906 14.93 9.64 0.28 3.40 1.04 0.47 0.10 Comparative summary of per capita net revenue re 1905 14.36 9.49 0.26 2.99 1.08 0.44 0.10 1904 1 14.12 9.39 0.26 2.98 1.00 0.39 0.10 ceipts other than of public service enterprises: 19021903 13.06 8.72 0.24 2.74 0.93 0.32 0.11 1902 11.43 7.74 0.18 0.87 0.28 2.28 0.08 1910.—In Table XXX, which follows, are shown the per capita averages of all net revenue receipts other TABLE 26. than of public service enterprises and those of a num ber of the principal classes of such receipts. The sum Per cent distribution of revenue receipts and govern mary is for all cities covered by the census reports mental cost payments.—The percentages in Table 26 from 1902 to 1910, and for each group of cities. The are based on the amounts reported in Table 3, which revenue receipts that are included in the column headed show the revenue receipts and governmental cost "All other" are those from special assessments, depart payments after the elimination of receipts and pay- DESCRIPTION OF ENERAL TABLESments in error and all other duplications except serv ice and interest transfers. The service and interest transfers included in Table 3 constituted 2.1 per cent of the revenue receipts, and 1.8 per cent of the governmental cost payments; the net governmental receipts thus constituted 97.9 per cent of the total revenue receipts, and the net gov ernmental cost payments constituted 98.2 per cent of the total governmental cost payments. The per centage of service and interest transfers was largest in Group land smallest in Group III. These are the groups whose funds with investments hold the largest and the smallest relative amounts of city se curities" as investments, and which thus have the largest and the smallest relative amounts of interest transfer receipts. Of the total receipts from revenues, 62.4 per cent were from property, business, and poll taxes. The per centages from this source of revenue for the different groups of cities were fairly uniform, though that for Group II was less than that for any other group. The only cities of over 100,000 inhabitants that realized less than 50 per cent of their revenues from property, busi ness, and poll taxes were Washington, D. C, 41.4 per cent; Jersey City, N. J., 40.2 per cent; Kansas City, Mo., 45.9 per cent; Seattle, Wash., 31.8 per cent; Portland, Oreg., 39.4 per cent; Oakland, CaL, 41.7 per cent; Birmingham, Ala., 35.1 per cent; and Spokane, Wash., 34.8 per cent. Of the cities having between 30,000 and 100,000 in habitants, 18 realized less than 50 per cent of their net revenue receipts from these taxes, the city showing the smallest percentage, 22.8, being West Hoboken, N. J. All cities had receipts from licenses and permits, in cluding liquor and other business licenses. The per centage of receipts from this class of revenue varied from 27.2 for Birmingham, Ala., to 0.1 for Somerville, Mass.; Portland, Me.; and Maiden, Newton, and Quincy, Mass. In addition to Birmingham, Ala., the following cities received more than 20 per cent of their net revenue from licenses and permits: Joliet, 111., 24.7 per cent; East St. Louis, 111., 24.1 per cent; Norfolk, Va., 21.2 per cent; and Macon, Ga., 20.2 per cent. Of the 184 cities covered by this report, 181 had re ceipts from special assessments and the following cities derived more than a third of their revenue from this source: Seattle, Wash., 43.3 per cent; Portland, Oreg., 34.4 per cent; Oakland, CaL, 36 per cent; Tacoma, Wash., 33.5 per cent; and Oklahoma City, Okla., 36 per cent. From subventions, grants, gifts, and donations, Washington, D. C, derived a larger percentage of its revenues than from taxes. Most of this revenue was from a grant by the United States Government to defray a part of the costs of maintaining the city government. The entire subvention for West Hobo ken, N. J., 44.2 per cent, was received from the state and county for educational purposes. 63 From public service enterprises the following cities derived more than a fourth of their revenue: Holyoke, Mass., 35.5 per cent; Jacksonville, Fla., 41.1 per cent; Lancaster, Pa., 30.1 per cent; Wheeling, W. Va., 28.9 per cent; Jamestown, N. Y., 25.2 per cent; and Lansing, Mich., 27.6 per cent. Payments for outlays constituted 32.6 per cent of the total payments for governmental costs. Twelve cities had larger percentages of governmental cost payments for outlays than for expenses and interest. The percentages of the governmental cost payments of these cities represented by their payments.for out lays are as follows: Los Angeles, CaL, 62.7; Seattle, Wash., 64.7; Portland, Oreg., 70; Memphis, Tenn., 49.6; Spokane, Wash., 67.6; Tacoma, Wash., 58.6; Kansas City, Kans., 68; Fort Worth, Tex., 58.5; Oklahoma City, Okla., 76.2; Fort Wayne, Ind., 49.2; Wichita, Kans., 72.9; and Atlantic City, N. J., 50. The cities with the highest and lowest percentages of governmental cost payments for interest for the re spective groups of cities were as follows: OEOUP. I II HI IV Highest city. Mobile, Ala Percent. Lowest city. 19.6 San Francisco, Cal.... 2L3 21.8 -25.0 Percent 2.8 3,2 3.1 L2 TABLE 27. Governmental cost payments for expenses other than of public service enterprises, total and per capita.—In this table are presented the governmental cost payments, total and per capita, for expenses other than of public service enterprises, arranged in most cases according to the main groups of municipal departments, offices, and accounts given in Table 9, 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. Group I shows the highest per capitafiguresfor all •the expenses included in the table, Groups II, III, and IV following in order. The same order occurs in the per capita expenditures of Groups I, II, and III for each of the specified purposes, but the figures for Group IV are in several instances larger than those for Group III. Thefiguresfor individual cities of the different groups show striking variations, indicating that there are other factors besides size which influence expense payments. The high per capita payments for courts and other general governmental expenses in the cities of Group I are largely due to the fact that New York, N. Y.; Phila delphia, Pa.; St. Louis,Mo.; Boston,Mass.; Baltimore, Md.; San Francisco, Cal.; New Orleans,La.; and Wash ington, D. C, maintain all the executive and judicial functions usually maintained by counties. To secure comparability between the payments for courts and other functions in these cities tnd in other cities FINANCIAL STATISTICS OF CITIES. 64 of Group I which exercise no county functions, certain percentages of the payments for expenses of county government of the other cities of Group I are combined with the city payments, as has been explained in the discussion of Table 3, page 29. This combination of payments for county and city expenses secures com parability of per capita payments for court and other general governmental expenses for all of the cities of Group I, but those payments are not comparable with similar payments for other cities, with the exception of Denver, Colo., for which city thefiguresof the table include the per capita payments for the expenses of the county as well as those of the city. Comparative summary: 1902 - 1909.—In Table XXXI, which follows, are shown the per capita pay ments for different classes of expenses other than those of public service enterprises for all cities covered by the different census reports from 1902 to 1910 and for the different groups of cities. There has been a general increase in the total number of cities covered by the reports as cities have reached, or have been estimated to have reached, a population of over 30,000. There has also been some shifting of the cities among the different groups from year to year, but this has had no appreciable effect upon the per capita pay ments for the several groups. TABLE XXXI.—COMPARATIVE SUMMARY OF PER CAPITA PAYMENTS FOR EXPENSES OTHER THAN OF PUBLIC SERVICE ENTERPRISES: 1902-1910. PROTECTION TO PERSON A N D PROPERTY. Total. ALL CITIES: 1910 1909 1908 1907 1906 1905 1904 1903 1902 , General govern ment. Police depart ment. Fire depart ment. High ways. Health conser vation. Sanita tion. Charities, hospitals,! and cor rections. Libra ries, art Schools. galleries, and mu seums. Recrea tion. Miscel laneous. $16.45 16.07 16.18 15.82 14.53 13.89 13.72 13.66 13.02 SI. 95 1.96 1.96 1.86 1.50 1.38 1.35 1.33 1.43 12.15 2.15 2.17 2.09 1.99 1.95 1.96 1.68 1.84 $1.65 1.65 1.66 1.61 1.51 1.46 1.42 1.33 1.30 $0.30 0.29 0.29 0.29 0.26 0.27 0.26 0.13 0.10 $0.33 0.31 0.29 0.29 0.23 0.22 0.22 0.22 0.21 $1.29 1.31 1.32 1.30 1.18 1.13 1.09 0.98 0.88 $2.01 1.71 1.76 1.91 1.73 1.67 1.69 1.60 1.69 $1.08 1.10 1.13 1.05 0.91 0.88 0.89 0.85 0.84 $4.62 4.5S 4.55 4.46 4.24 4.02 4.03 3.86 3.61 $0.27 0.25 0.24 0.21 0.20 0.19 0.19 0.19 0.16 $0.59 0.55 0.55 0.51 0.49 0.47 0.39 0.34 0.58 $0.20 0.21 0.25 0.23 0.29 0.25 0.23 0.35 0.37 20.12 19.63 19.75 19.03 17.24 16.19 15.97 15.30 15.71 2.68 2.71 2.70 2.52 1.93 1.76 1.73 1.76 1.84 2.82 2.83 2.87 2.71 2.61 2.55 2.54 2.50 1.76 1.78 1.80 1.69 1.59 1.53 1.48 1.42 1.39 0.44 0.43 0.4? 0.43 0.39 0.41 0.39 0.20 0.13 0.41 0.38 0.36 0.37 0.29 0.27 0.26 0.26 0.26 1.60 1.C6 1.68 1.62 1.48 1.43 1.40 1.28 1.14 2.40 1.90 1.96 2.16 1.76 1.63 1.60 1.47 1.71 1.55 1.59 1.61 1.49 1.25 1.18 1.13 1.09 1.06 5.10 5.04 4.99 4.80 4.64 4.29 4.45 4.27 4.05 0.32 0.29 0.27 0.25 0.23 0.22 0.23 0.22 0.19 0.78 0.73 0.74 0.C8 0.67 0.63 0.51 0.46 0.93 0.26 0.28 0.34 0.30 0.40 0.29 0.25 0.37 0.62 12.97 12.72 12.71 12.75 12.11 11.79 12.15 11.92 11.42 1.19 1.11 1.14 1.14 1.08 0.98 0.98 0.95 0.99 1.53 1.48 1.45 1.50 1.39 1.38 1.47 1.43 1.39 1.65 1.60 1.57 1.60 1.49 1.45 1.44 1.34 1.43 0.15 0.15 0.15 0.12 0.12 0.11 0.15 0.08 0.09 0.27 0.24 0.23 0.22 0.17 0.18 0.17 0.21 0.16 1.01 0.96 0.96 0.97 0.88 0.82 0.80 0.76 0.69 1.60 1.55 1.61 1.63 1.77 1.85 1.95 1.99 1.90 0.59 0.56 0.57 0.56 0.56 0.57 0.74 0.80 0.76 4.16 4.29 4.21 4.33 4.00 3.77 3.74 3.56 3.44 0.21 0.22 0.21 0.18 0.17 0.15 0.17 0.20 0.14 0.44 0.42 0.43 0.36 0.35 0.34 0.33 0.29 0.27 0.15 0.16 0.18 0.14 0.15 0.19 0.21 0.31 0.16 11.07 10.80 11.10 11.72 10.96 10.90 10.81 10.15 10.23 0.93 0.96 0.97 1.01 0.96 0.92 0.91 0.70 0.95 1.22 1.21 1.24 1.29 1.22 1.19 1.20 1.16 1.13 1.45 1.41 1.47 1.48 1.40 1.38 1.29 1.21 1.17 0.11 0.10 0.12 0.12 0.10 0.10 0.09 0.05 0.06 0.21 0.20 0.18 0.21 0.16 0.17 0.17 0.18 0.17 0.8S 0.88 0.87 0.92 0.82 0.81 0.77 0.73 0.71 1.36 1.34 1.43 1.61 1.60 1.62 1.78 1.64 1.68 0.42 0.44 0.47 0.52 0.52 0.51 0.56 0.50 0.56 3.90 3.74 3.85 3.95 3.63 3.67 3.45 3.34 3.16 0.18 0.17 0.17 0.17 0.15 0.15 0.14 0.14 0.12 0.30 0.26 0.25 0.30 0.28 0.26 0.25 0.22 0.21 0.11 0.09 0.08 0.14 0.13 0.12 0.20 0.28 0.31 10.95 10.60 10.54 10.28 10.02 10.02 9.53 9.33 8.90 0.97 0.89 0.88 1.05 1.04 1.04 1.05 1.01 0.97 0.98 0.91 1.31 1.34 1.33 1.34 1.26 1.26 1.28 1.10 1.08 0.09 0.09 0.12 0.11 0-08 0.07 0.06 0.04 0.04 0.19 0.18 0.17 0.16 0.14 0.15 0.16 0.16 0.17 0.77 0.66 0.71 0.69 0.63 0.59 0.52 0.40 0.44 1.55 1.57 1.55 1.52 1.C6 1.66 1.64 1.59 1.53 3.95 3.81 3.77 3.65 3.51 3.61 3.27 3.29 3.04 0.20 0.18 0.18 0.14 0.13 0.14 0.13 0 12 0.11 0.27 0.25 0.21 0.20 0.17 0.14 0.14 0.11 0.09 0.12 0.10 0.11 0.14 0.20 0.25 0.21 0.41 0.19 GROUP I; 1910... 1909... 1908... 1907... 1906... 1905... 1904... 1903... 1902... All other. HEALTH CONSERVA TION A N D SANI TATION. GROUP II: 1910.... 1909.... 1908.... 1907.... 1906.... 1903.... 1904.... 1903.... 1902.... GROUP HI: 1910 1909 1908 1907 1906 1905 1904 1903 1902 GROUP IV: 1910.... 1909.... 1908.... 1907.... 1906.... 1905.... 1904.... 1903.... 1902.... 0.79 0.75 0.73 0.79 I 0.45 • For all cities combined the total per capita pay ments for expenses other than of public service enter prises increased from 813.02 in 1902 to SI6.45 in 1910, a gain of 26.3 per cent. The per capita "pay ments for each year have shown an increase over those of the preceding year, except that those for 1909 were slightly less than those for 1908. The per capita payments for the expenses of the general government, including those for courts, have increased more uni formly during the nine-year period for all cities com bined than for the different groups of cities. It is noticeable that the increases for Groups I and II have been much greater than those for Groups III and IV. The per capita payments for the expenses of police and fire departments have shown general increases for all groups, as have also those for health DESCRIPTION OF GENERAL TABLES. conservation, for sanitation, which includes sewers, sewage disposal, and refuse disposal, and for education. 65 TABLE 29. Assessed valuation of property.—The valuations given in Table 29 are those of property which is subject to taxation for purposes of municipal government. In Per cent distribution of payments for expenses other certain states—notably Pennsylvania—these differ than of public service enterprises.—Table 28 shows, by somewhat from the valuations on whichstate and county object of payment, the per cent distribution of the taxes are levied. This difference results largely from the payments for expenses other than of public service fact that certain classes of property, especially that of enterprises. This distribution broadly represents the corporations, are in these states subject to state taxa relative importance of the principal classes of expenses tion only, so that the valuation of such property does in the several cities and groups of cities. not appear in the reporl of property taxed by the city. The percentages for legislative expenses are lowest In some instances the assessed valuation of an inde in Group I and highest in Group IV, while those pendent division of the government of a city, such as a for judicial expenses decrease from 4.8 in Group I school or park district, or of six counties in the case of to 0.6 in.Group IV. The high percentage for judi cities of Group I, differs from that of the city corporation. cial expenses in Group I is due to the exercise of These differences are due to (1) differences in the areas the functions of county government by the cities of of the city corporation and of the independent division; that group. for example, the school districts of most Ohio cities, The percentages for police department expenses de the sanitary district of Chicago, and the bridge district crease from Group I to Group IV, being 14, 11.8, 11, of Portland, Me., include territory outside of the city and 9.6, respectively, for the different groups; for this limits, while some school districts include only a portion class of expenses Macon, Ga., shows the largest percent of the territory within the city; (2) different bases of age, 23.3, and Flint, Mich., the smallest percentage, assessment, as in Dubuque, Iowa, where the city makes 4. For fire department expenses the proportion was its own assessments of property while the school dis largest for the cities of Group III, 13.1 per cent, and trict uses a totally different assessment made by the smallest for the cities of Group I, 8.8; the highest per county for the same property; or (3) differences in centage for any city was 28, reported for Macon, Ga., the classes of property subject to taxation, as in St. and the lowest 3.3, reported for Perth Amboy, N. J. Louis, Mo., where the school district taxes certain cor The percentages represented by expenses for health poration franchises which are not subject to city taxa conservation and by those for libraries, art galleries, tion. Where the area of an independent division ex and museums vary but little for the different groups. ceeds that under the jurisdiction of the city corporation, Among the individual cities the largest percentage for it has been found difficult to show accurately the data health conservation, 6.5, was reported for Montgom pertaining to the city in distinction from those pertain ery, Ala., and the smallest, 0.3, for Quincy, 111. ing to the portion of the district outside the city. In The percentages of expenses for highways and for such cases the Bureau of the Census, in making up the schools were smallest for Group I and laxgest for report for the government of a city as a whole, includes Group IV. Tampa, Fla., shows the highest percentage the aggregatefiguresfor the various independent divi of expenses for highways, 26.7, and Hamilton, Ohio, sions, unless the assessed valuation of the independent the lowest, 1.2. The largest percentage of expenses for division exceeds that of the city corporation when com schools, 54.2, was reported for Lincoln, Nobr., while puted on a common basis by 10 per cent or more. In for five cities, Savannah, Augusta, and Macon, Ga., the latter case the same figures are shown for the and Jacksonville and Tampa, Fla., no expenses for such independent division as for the city corporation. purposes were included in Table 9 or in Table 28. In In only two cities, however, Joliet, 111., and Pueblo, these cities, and in Mobile, Ala., for which the expenses Colo., did the valuations of any independent division, for schools included in the table mentioned consisted other than the counties combined with the cities of merely of a small payment for taking a school census, Group I, exceed that of the cities by ras much as 10 the schools were managed directly by the counties. per cent; so that for all cities, except these two and For nearly all cities except the five just mentioned, a nine cities of Group I, the total valuations and the larger percentage of the total expenses was reported total tax levies of all independent divisions have been for schools than for any other one purpose shown in used. the table. Although the per capita expenses for The table gives separately for the city corporation schools, as shown in Table 27, increase with the size of and for each independent division the valuations sub the cities, they do not increase as rapidly as other per ject to general property taxes and those subject to capita expenses; hence the percentages represented by special property taxes. (Definitions of general property school expenses, as given in Table 28, are. greater for taxes and special property taxes are given in the the cities of Group IV than for those of Group I. introductory text on page 14.) TABLE 28. 50005°—13 5 FINANCIAL STATISTICS OF CITIES. 66 The classification of property belonging to railroads, telegraph companies, and a number of similar corpo rations, varies in the different states; in some states such properties are classified as real, in some as personal, in others as both real and personal, and in still others 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/7 under which are also tabulated those property and franchise valuations of corporations for which the details secured were insufficient to supply data for a more complete tabulation. Reported lasis of assessment in practice.—The reported 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 thefigureswere obtained from the state tax commissions and represent approximately the proportion that the assessed value bears to the selling value, thefiguresgiven having been determined by a critical investigation involving a comparison between the assessed valuations of prop erty sold and the considerations received at such sales. The figures for both real and personal property for most cities outside of these three states are far from correct, although those for real property are the more trustworthy. Tax rates.—The rates of levy for general property taxes per SI,000 of assessed valuation and per $1,000 of reported true value are given in detail for the several taxing districts. In the case of cities in which property is taxed at two or more rates the figures shown in Table 29 represent average rates, the specific rates of levy for the various divisions of the govern ment of such cities being given in Table XXXII, which follows. The rates based on the reported true value are subject to all the errors in the estimates given in the column headed "Reported basis of assessment in practice (per cent of true value)." Taxfemes*—Underthe heading * 'General property taxes" are included all general property taxes levied for all divisions of the municipal governments. In certain cases the result obtained by applying the given rate to the assessed valuation differs from the amount of levy reported, the variation being due to some one or more of the many factors affecting the tax lists, such as the addition of supplementary tax lists, changes in valuation, and the abatement of taxes. These variations are all trifling, however, and are referred to only for the purpose of calling attention to the complexity of the data relating to taxes and the difficulty of securing accuracy in all details. Special methods of assessment and taxation.—The assessed valuation of property subject to general property taxes in divisions of the city government having two or more rates of levy, together with the specific levies in the different districts of the cities, are given in Table XXXII. Table XXXIII similarly shows the assessed valuation subject to special property taxes and the specific levies for cities levy ing such taxes at two or more rates. These tables thus show for each city the assessed valuations of property subject to different rates of taxation, to gether with the local rates and the amounts of taxes levied. TABLE XXXII.—ASSESSED VALUATION OF PROPERTY SUBJECT TO GENERAL PROPERTY TAXES IN DIVISIONS OP THE CITY GOVERNMENT HAVING TWO OR MORE RATES OF LEVY, WITH RATES AND AMOUNTS OF LEVIES FOR EACH TAXING DISTRICT OR CLASS OF PROPERTY: 1910. [NOTE.—On the line "City corporation proper" in this table are shown the assessed valuation for the city as a whole together with the rates and amount or tax levied thereon for general city purposes as distinguished from the valuation and levies of taxing districts including only g part of the city.] City num ber. crrr, DIVISION or cmr, AND CLASS OF PROPERTY. New York, N.Y.: City corporationCity corporation proper. County of New York County of Kings. . . . County of Queens County of Richmond.. Chicago. III.: Lincoln Park districtNorth town Lakeview town Philadelphia, Fa.: City corporation— City property Suburban property.... Farm property Poor districts— City property Suburban property.... m Farm property. Baltimore, Md City corporationOld city Suburban property.. Farm property valuation. Rates per 11,000 of valua tion. Levies. City num ber. cmr, DIVISION or crrr, AND CLASS OF PROPERTY. valuation. Pittsburgh, Ta.: City corporation »$755,818,383 School district , >755,818,383 12 Milwaukee, Wis.: City corporationCity corporation proper 247,573,150 Property taxed for school purpose 245,914,240 Sewer districts68,330,444 6.20 423,807 East 70,231,700 54,224,144 7.60 412,268 West 122,743,605 South 54,597,845 Bayview*. 6,241,000 15.00 1,359,619,285 20,394,289 10.00 75,905,295 759,052 17 Los Angeles, Cal.: 7.50 23,327,300 City corporation174,955 Old city , 232,453,589 81,889,481 0.50 40,945 Annexation of 1896 36,023.491 0.33 49,043,980 16,348 Annexation-of 1899 , 3,759,4.^ 0.25 12,562,800 3,141 Annexation of 190G 4,562,216 Old city of San Pedro 4,698,000 Annexation of San Pedro 883,450 403,760,250 19.90 8,034,829 Terminal, San Pedro 814,372 9,780,570 13.00 127,147 Wilmington 1,996,473 28,425,648 6.63 188,557 Hollywood 5,714,605 i The details for the various rates on city, rural, and agricultural property were not reported, « New part of south sewer district. Taxed separately for old debt. 57,416,837,499 5,543,421,737 1,463,368,346 339,922,440 70,124,976 $16.9»5 0.63 1.20 1.15 1.80 $125,742,156 3,467,020 1,750,738 392,388 125,981 Rates per $1,000 of valua tion. Levies. i $12.70 >1.88 $9,598,190 1,420,836 15.34 3,790,482 4.96 1,219,735 0.39 0.87 1.11 0.46 27,420 106,550 60,592 2975 14.70 14.30 14.20 13.30 4.50 4.00 3.30 10.50 15.20 3,416,068 514,989 53,371 60,596 19,356 3554 2,467 20,694 £6,861 DESCRIPTION OF GENERAL TABLES. 67 TABLE XXXII.—ASSESSED VALUATION OP PROPERTY SUBJECT TO GENERAL PROPERTY TAXES IN DIVISIONS OF THE CITY GOVERNMENT HAVING TWO OR MORE RATES OP LEVY, WITH RATES AND AMOUNTS OP LEVIES FOR EACH TAXING DISTRICT OR CLASS OP PROPERTY: 1910—Continued. CITY, DIVISION OP CITY, AND CLASS OF PBOPEBTY. Los Angeles, CaL—Continued. School districts— Old district, Los Angeles Lincoln, San Pedro, and Wil mington Cahuengo Doininguei Coldwatcr, Los Feliz, Holly wood Ivanhoe Lankersbim Laurel Colegrove Kansas City, Mo.: City corporationCity corporation proper Property taxed for park maintenance Seattle, Wash:. City corporationOld city, property taxed at first rate Old city, property taxed at second rate South Seattle Ravenna, Southeast Seattle.. Ballard Columbia ■ South Park Dunlap and West Seattle.... Georgetown Rochester, N. Y.: City corporationCity corporation proper Real estate purchased with pension money County supervisorsProperty taxed for town audit . ...... Property taxed for railroad sinking fund St. Paul, Minn.: City corporationCity corporation proper. Suburban area Denver, Colo.: School districtGeneral levy. District No7 2 (special).. District No. 7 (special).. District No. 17 (special). District No. 21 (special' "' d). Oakland, Cal.: City corporation— Real estate and secured per sonal propertyOld city Annexation of 1891 Annexation of 1897 Unsecured personalOld city Annexation of 1691 Annexation of 1S97 School district— Property taxed at first rate... Property taxed at second rate New Haven, Conn.: City corporationWards 1 to 12— Property taxed at first rate Property taxed at second rate Wards 13 to 15— Property taxed at first rate Property taxed at second rate Westville school districtWards Lto 12. Ward 13 Scranton, Pa.: City corporationcity property Suburban property Farm property Nashville, Tenn.: City corporationOld city Annexed territory Bridgeport, Conn.: City corporationCity property Farm property Albany, N.TT,: City corporationProperty taxed at first rate... Property taxed at second rate. Hartford, Conn.: City corporation— City property Farm property ?... Assessed valuation. Rates per $1,000 of valua tion. Levies. 1209,973,492 $1.80 $485,952 7,319,984 3,222,365 308,769 1.80 5.00 2.20 13,176 16,112 679 7,330,542 226,292 435,846 1,002,903 1,014,521 3.80 6.70 7.70 2.80 3.60 27,856 1,516 3,356 2,976 3,652 149,632,785 12.50 1,870,410 53,357,960 2.50 133,395 155,256,745 17.90 2,779,096 23,532,532 1,439,006 4,526,825 5,202,436 1,012,938 458,833 10,730,023 3,097,107 17.23 16.49 16.05 17.59 15.75 15.63 15.60 15.28 405,465 23,729 72,655 91,511 15,954 7,172 167,4S2 47,324 164,986,535 19.32 3,187,529 424,950 7.56 3,211 164,439,205 a 78 128,469 City num ber. (0 1C4,439,265 0) 107,622,275 17,658,905 22.06 21.56 2,374,147 380,726 135,467,050 14,185,925 2,561,950 9,996,165 2,071,170 9.50 3.00 4.50 4.00 4.00 1,286,937 42,558 11,527 39,984 8,285 81,296,050 5,716,900 14,004,650 12.60 12.50 12.30 1,024,330 71,461 172,257 5,847,775 39,200 252,475 12.00 11.90 11.60 70,173 467 2,929 101,088,721 2.80 283,048 8,705,392 2,28 19,805 118,545,083 16.43 1,947,724 480,950 I t 00 5,291 54 San Antonio, Tex.: City corporation— • (Sty corporation proper Improvement district No. 1.. Improvement districts No. 2 and No. 3 Improvement district No. 4.. Improvement district No. 5.. Improvement district No. 6.. Improvement district No, 7., Improvement district No. 8., Improvement district No. 9. Improvement district No. 10. Improvement district No. 11.. I Improvement districts No. 12 and No. 13 59 Wilmington, Del.: City corporationProperty taxed at full rate..., Property taxed at half rate... 64 Tacoma, Wash.: City corporationDistrict No. 1 DistrictNo.2 Districts No. 3 and No. 4 District No. 5 65 Kansas City, Kans.: City corporationOld city Annexed territory Troy, N. Y.: 72 City corporationCity corporation proper Sycaway "" ! North Oreenbush and St. Marys 76 Waterbury, Conn.: City corporationOld city. City annexation School annexation 77 Schenectady N.Y.: City corporationInside lamp district Outside lamp district Property subject tofiretax.... Real estate purchased with pension money Property taxed for town audits 78 Hoboken, N. J.: City corporationOld city, zeal and personal 82 95 98 6.50 31,854 2,898,513 4.00 11,594 480,956 2,893, €03 5.00 7.50 2,404 21,704 56,133,040 9,901,055 6,475,085 7.34 4.89 3.67 412,016 48,416 „ 23,764 || C6,152,398 9,743,850 15.00 13.00 992,286 126,670 80,953,735 3,770,743 16.11 7.11 1,303,841 26,795 86,046,980 223,090 15.40 12.80 1,334,363 2,856 73,335,763 604,712 16.78 6.00 1,229,594 3,628 i Not reported. 4,900,396 CITY, DIVISION OP CITY, AND CLASS OP PROPERTY. HI 122 125 128 eehawken additionReal property Personal property Norfolk, Va.: City Old city.... Park Place. Erie, Pa.: City corporationCity corporation Third ward (s Jacksonville, Fla.: City corporationInsidefiredistrict , Outsidefirodistrict Johnstown, Pa.: School districtProperty taxed for general school levy Property taxed for Coopervfllelevy (special) Sionx City, Iowa: City corporationCity corporation proper Lighting district (special).... Pueblo, Colo.: City corporationCity corporation proper.. Former city of Pueblo (special) , Former city of South Pueblo (special) Park district No. 1 , Park district No. 2 Park district No. 3 School districtDistrict No. 1 District No. 20 New Britain, Conn.: City corporationCity property Farm property Davenport, Iowa: City corporation— (Sty property Water district (special) Agricultural property. valuation. Rates per 91,000 of valua tion. $73,814,090 2,048,505 $10.60 0.80 4,932,875 7,044,165 714,805 1,151,225 2,107,500 4,775,180 2,992,925 2,173,440 13,456,700 1.00 0.20 0.70 1.60 1.50 1.10 1.30 1.40 0.60 1,064,550 2.50 51,155,648 1,182,918 15.00 7.50 58,170,087 8,981,666 2,229,413 558,021 12.00 11.50 9.10 8.60 71,341,895 4,806,210 7.50 0.20 57,764,009 49,204,300 214,750 14.30 4.87 3.95 648,831 2.78 52,247,869 6,854,253 4,551,989 16.00 6.00 14.22 48,520,233 38,300 44,124,210 19.00 18.00 2.00 72,727 7.96 48,558,853 a 19 49,660,300 10.56 11,299,100 851,100 9.86 10.56 41,637,500 2,535,420 16.50 17.00 23,464,115 101,410 14.00 1L27 32,243,330 1,352,890 15.00 10.90 18,185,495 U.00 217,113 3.00 8,733,046 8,166,652 35.60 2.30 16,097,034 20.00 8,677,200 0.50 4,215,100 6,332,695 6,332,695 912,665 8,676,670 7,420,360 0.60 1.50 1.50 1.50 12.00 13.00 26,767,666 492,731 17.53 10.62 23,281,885 23,141,605 144,940 16.50 1.50 5.00 68 FINANCIAL STATISTICS OF CITIES. TABLE XXXIL-ASSESSED VALUATION OF PROPERTY SUBJECT TO GENERAL PROPERTY TAXES IN DIVISIONS OP THE CITY GOVERNMENT HAVING TWO OR MORE RATES OP LEVY, WITH RATES AND AMOUNTS OF LEVIES FOR EACH TAXING DISTRICT OR CLASS OF PROPERTY: 1910—Continued. City num-l ber. 134 138 148 169 C U T , DIVISION OF CTTT, A N D CLASS OF PBOPXBTY. valuation. Berkeley, Cal.: City corporationOld city , First annexation , Lorin annexation Claremont annexation Superior, Wis.: City corporationCity corporation proper , Sewer districts Nos. 1,3, and 6. Sewer district No. 4 , Sewer district No. 5 El Paso, Tex.: City corporationCity corporation proper Improvement district EImira,N.Y.: City corporationCity corporation proper Real estate purchased with pension money Property taxed for audits of city board Property taxed for audits of county board Auburn, N. Y.: City corporation— City corporation proper Heal estate purchased with pension money Property taxed for town audits I Bates per $1,000 of valua tion. Levies. $33,790,951 1,479,935 981,250 396,125 $9.90 9.80 9.60 9.00 $324,631 14,503 9,420 3,565 21,943,605 5,257,590 1,455,630 325,160 20.30 1.00 4.00 5.00 445,455 5,257 28,581,420 8,905,480 19.00 1.50 543,047 13,358 20,219,384 18.88 381,742 1,626 205,829 9.50 1,955 20,009,948 1.79 35,854 20,009,948 0.34 6,804 17,558,277 21.75 381,822 135,279 11.59 1,568 17,558,277 0.46 8,112 1 City num ber. CITY, DIVISION OF CITT, AND CLASS OT fBOPEBTY* 164 Portsmouth, Va.: City corporationOld city Wards 6 and 7... 174 Jamestown, N. Y.: City corporationCity corporatic" Real estate pi with pension money Property taxed for town audits 177 Huntington, W. Va.: City corporationCity corporation proper, Central city 183 Newport, Ky.: City corporation City corporatic Sewer district A Sewer district B Sewer district C Sewer district D Sewer district E 184 Pasadena, Cal.: City corporationOld city North Pasadena annexation, East side annexation Assessed valuation. Rates per $1,000 of valua tion. $8,292,971 1,647,118 $17.50 8.00 13,493,331 14.26 Levies. $145,127 13,177 192,486 0) 146,339 13,499,776 0.13 1,814 21,493,893 580,568 6.00 4.90 2,845 13,039,056 1,350,400 3,253, MO 2,498,245 2,744,700 308,950 15.00 3.00 1.80 3.20 3.00 5.60 195,846 4,141 3,857 7,994 8,235 1,720 30,927,C91 3,950,210 4,018,610 9.80 9.20 9.04 303,091 36,342 36,329 No taxes levied in 1910. TABLE XXXIII.—Assessed valuation of property subject to special TABLE XXXIV.—Assessed valuation of bank stock and mortgages in property taxes in cities having two or more rates of levy, with rates New York cities, with amount of taxes levied: 1910. and amounts of levies for each class of properly: 1910. City num ber. CITY, DIVISION OF GOVERNMENT, AND CLASS OF PBOtBBTY. S t Louis, Mo.: City corporationSteamboats Dramshops Merchants' and manufacturers' property Baltimore, Md.: City corporationSecurities Savings bank deposits 9 53 New Bedford, Mass .: City corporationBank stock Ships in foreign trade 78 Hoboken, N. J.: City corporationOld city Weehawken addition 82 Norfolk, Va.: City corporationBank stock Intangible personal property Income tax Assessed valuation. Rates per $1,000 of valua Levies. tion. $179,450 3,971,863 $1.00 2.00 $179 7,944 77,565,319 2.00 155,131 158,666,848 82,000,000 3.00 1.88 476,001 153,750 1,584,159 6,200 19.00 3.33 30,099 21 3,978,304 994,759 10.56 9.86 42,011 9,808 5,254,605 3,570,245 1,176,675 8.00 18.15 14.00 42,037 29,081 16,473 t Average rate. Table XXXIV shows the assessed valuation of property subject to special property taxes together with the special property taxes levied in New York cities on bank stock and on mortgages recorded in 1910. The tax on bank stock is levied at the rate of 1 per cent; that on mortgages is levied at the rate of one-half of 1 per cent, and is collected by the county, which, after deducting the cost of collection, distributes the proceeds—one-half to the state and the other half to the taxing district in which the mort gaged property is situated. The bank tax levy for Troy included $402 distributed to the Lansingburgh school district. City num ber. 1 10 25 34 50 66 72 73 77 110 143 159 174 175 179 181 ASSESSED VALUATION. LEVIES. cnr. Bank stock. New York Buffalo Yonkers Troy Utica Elmira Auburn Jamestown Amsterdam Mortgages. Dank stock. Mortgages. $344,553,823 $561,567,630 $3,445,538 10,164,563 17,361,172 1101,646 5,665,299 58,653 6,587,456 4,300,COS 43,006 4,048,083 6,625,248 06,252 («> 231,028 2,310 5,956,368 * 2,936,4S9 29,565 1,613,636 5,420,770 54,208 2,737,872 575,281 5,753 4,112,934 1,219,887 12,199 1,348,475 823,192 8,232 1,097,504 688,414 6.884 591,064 •1,146,621 11,466 1,047,404 1,329,600 918,640 1 13,297 3,052,090 469,109 4,691 11,754,016 I 522,697 5,227 31,403,919 43,403 9 32,938 * 20,240 ( 14,891 4,530 6,844 10,282 3,371 2,743 1,478 2,619 2,296 7,628 29,385 1 1 1 Of tbis amount, $13,011 was county levy. Of this amount, $16,469 was town audit levy. Of this amount, 310,120 was town audit levy. J The 1910 mortRace tax was not collected until after the close of the fiscal year. ' Of thisamount, $522,915 was assessed for the county supervisors and $40,204 for • Of this amount, $411,770 was assessed for school district TABLE 30. Summary of appropriations, receipts, payments, and balances for schools.—Table 30 presents a summary of school appropriations, receipts, payments, and balances for 178 of the 184 cities covered by this report. It was impracticable to secure complete statistics for the other 6 cities, because their schools are under county control and operated, in each case, as a part of the county school system. The estimated payments for the expenses of these schools are, however, presented in Table XXXVII, on page 75. Appropriations and receipts.—School appropriations and receipts are classified in Table 30 under five general DESCRIPTION OF TABLES. 69 headings: (1) "Revenue appropriations of city/' (2) Subventions Tyy other civil divisions.—The principal "Revenue receipts," (3) "Receipts from issue of city revenue receipts for schools, other than from the gen' and district debt obligations/' (4) "Receipts from eral property tax, are from subventions by the state sales of property, investments, and supplies," and (5) or county. In some states subventions are appor "Receipts from other sources." Revenue receipts tioned upon the basis of the number of children of are further classified under eight different subheadings, school age or the number of days of school attendance, according, to the revenues from which derived. while in others a part is apportioned in one of the ways Revenue appropriations of city and rec&ptsfrvm gen mentioned and the remainder in proportion to the eral property tax.—The figures included in the two number of teachers or otherwise. The amounts thus columns headed "Revenue appropriations of city" and apportioned are derived largely^by the state and county "General property tax" should be studied together. from the general property tax and from interest on In these two columns are included 83.2 per cent of the permanent school funds, although in some states they total revenue appropriations and revenue receipts and are in part derived from poll taxes. 66.7 per cent of the total appropriations and receipts Fees and charges, including tuition fees.—The amounts from all sources shown in the table. As a rule, in tabulated in the column headed "Fees and charges, cities for which amounts are shown in the column including tuition fees," were derived largely from headed "Revenue appropriations of city" the schools tuition fees. The other receipts so tabulated represent are operated as a department of the city government, amounts received as compensation for damages to while in those for which amounts are shown in the books and other property, as reimbursement for column headed "General property tax" they are expenses, and as teachers1 examination fees, labora operated by independent school districts. For most tory fees and charges, library fees and charges, fees cities, therefore, amounts are reported in only one of for diplomas, use of telephone, etc. the two columns mentioned. For a few cities, how Interest and rents.—In the column headed "Interest ever, the table shows amounts in both columns, as in and rents" are included receipts from interest on bank Pittsburgh, Pa., where in 1910 a part of the schools balances and the income of trust and investment were operated as a department of the city corporation funds which are in the custody of the school authori and the remainder by independent school districts; and ties. The column does not include all interest re in Cincinnati, Ohio, where the schools are operated by ceived on permanent funds set apart for educational an independent school district, with the exception of purposes, since a part of these funds are under the the University of Cincinnati, which is operated as a control of officials other than the school authorities, their revenue being turned over to the city and later department of the city corporation. For the cities in which the schools are operated as appropriated to the schools. It will be observed departments of the city corporation,.the amounts that most of the entries in this column are for cities reported in the column headed "Revenue appro having independent school districts. Other general fund revenues.—The amounts tabulated priations of city" represent as accurately as could be ascertained the school income from the general in the column headed "Other general fund revenues" property tax. For cities of this class whose revenue were receipts derived principally from sales of old appropriations include amounts derived from other material. Revenues of special funds.—The amounts tabulated sources such amounts have been deducted, so far as they could be ascertained, and are presented in the in the column headed "Revenues of special funds" other columns for revenue receipts. This method of represent (1) amounts equal to the payments for presentation has been adopted to permit of the com educational purposes from trust funds whose other pilation of statistics that would be comparable as transactions are not shown and (2) amounts equal between cities with schools under the two types of to the payments for school purposes made by depart ments other than schools, such as payments by depart administration referred to. Liquor taxes and liquor licenses.—Only a few cities ments of health for the physical examination of the reported receipts for school purposes from liquor taxes school children and for nurses. As these payments or liquor licenses. In most states receipts from these are made from the appropriations of departments sources are applied to purposes other than the sup other than schools, the amounts necessary to balance them (representing definite, if not always tangible, port of schools. value received by the schools) are tabulated as above Oilier taxes, licenses, and permits.—The receipts re described rather than in the column headed "Revenue ported in the column headed "Other taxes, licenses, appropriations of the city corporation," which includes and permits" were from the following sources: Special taxes on merchants and manufacturers in St. Louis, only appropriations made specifically for school pur Mo., mortgage taxes in New York cities, poll taxes in poses. Nonrevenue receipts.—The nonrevenue receipts tabuNew Orleans, La., and newsboys' permits and dog | lated in the table include those derived (1) from the licenses in a number of cities. 70 FINANCIAL STATISTICS OF CITIES. issue of city or district debt obligations; (2) from sale partments of the city corporation. In this connec of property, investments, and supplies; and (3) from tion it should be noted that in most cities with schools operated as a department of the city corpora other sources. Receipts from issue of debt obligations.—The amountstion, payments on account of the principal and reported in the column headed "Receipts from issue interest of public debt incurred for school purposes of city and district debt obligations" were derived are never separately stated, and hence arc never (1) from the sale of general bonds, (2) from revenue shown as payments on account of debt in the reports loans, and (3) from warrants issued for school pur upon which these statistics are necessarily based. Nongovernmental cost payments.—The nongovern poses and remaining unpaid at the close of the year. Receipts from sales of property, investments, and mental cost payments included in the column headed supplies.—In the column headed "Receipts from sales "For redemption of city and district debt obligations" of property, investments, and supplies'' are included were for the redemption of general bonds and revenue receipts from sales of real property and securities, and loans, and for the redemption of warrants of for of such books and supplies as were sold to teachers mer years. The amounts reported in the column headed "For investments and supplies" represent and pupils. nongovernmental cost payments for investments ac Receipts from other sources.—In the column headed quired for profit, and for the purchase of such books "Receipts from other sources" are included the nonand supplies as were designed to be sold to teachers revenue receipts that can not be classified under either and pupils. The column headed "For other objects" of the two heads immediately preceding. Among these receipts are receipts in error, refunds, receipts from includes nongovernmental cost payments for a number a decrease in stocks of supplies (see under "Account of purposes, the principal of which were payments ing receipts and payments," Introduction, p. 17), and in error, refunds, payments of special assessments, receipts from premiums and accrued interest on bonds payments for increasing stocks of supplies, and can celed appropriations. sold, and from fire insurance adjustments. Receipts and payments of independent school dis Payments.—Payments for school purposes are classi fied'under six headings: (1) "For expenses," (2) "For tricts.—Table XXXV, which follows, presents an outlays," (3) "For interest," (4) "For redemption analytical summary of the revenue receipts and the of city and district debt obligations," (5) "For invest payments for governmental coste of the 64 cities with independent school districts whoso receipts and pay ments and supplies," and (6) "For other objects." Payments for governmental costs.—The terms "exments arc included in Tables 30 to 37. This table is penses," "outlays," and "interest" are here used arranged to show to what extent those districts are with the same significance as in other tables of this meeting their governmental costs, including outlays report. The payments therefor comprise those which as well as expenses and interest charges, without in this report are given the designation "govern incurring indebtedness therefor. From the figures of mental cost payments." In the column headed "For that table it appears that of the 64 cities, 28 incurred expenses" are presented as nearly as can be deter indebtedness in meeting their governmental costs mined the actual costs of school administration and for schools, while 36 incurred no such indebtedness. instruction, and of the maintenance and operation Of the latter number, 22 paid all current costs of of school buildings. The column headed " For schools from revenue receipts, 12 met them from outlays" includes payments for the purchase of revenue receipts and cash on hand at the beginning land, the construction of new buildings, the alter of the year, and 2 from current revenue receipts ation of old buildings, and new equipment. The and sales of real property offsetting expenditures for payments recorded in these two columns are the new buildings and other construction. No corre only ones in the table that are strictly comparable sponding statistics can be presented for the cities for all cities. The column headed "For interest" not included in this table, since, as a rule, no accu includes only those payments for interest which were rate statement of the interest payments on account made by school districts or directly from school ap of city indebtedness for schools can be made for the propriations by cities operating their schools as de other cities. DESCRIPTION O F GENERAL TABLES. TABLE XXXV.—Revenue receipts and governmental cost payments for cities with independent school districts: 1910. L—CITIES I N "WHICH ALL GOVERNMENTAL COSTS FOR SCHOOLS W E R E PAID FROM REVENUES. 71 TABLE 31. Payments for school expenses.—Table 31 presents in considerable detail the payments for school expenses GOVERNMENTAL COST PAYMENTS. of 178 out of the 184 cities covered by this report, Revenue CITY. including the payments for expenses of school ad receipts. For For For Total. expenses. outlays. interest. ministration, instruction, operation of school plant, and maintenance of school plant, together with $21,084,783 1$19,580,568 £15,119,744 $4,032,798 $438,026 other school expenses grouped under the designation 13,S29,5S5 1 12,913,442 1 9,675,924 3,216,534 20,984 2 "Miscellaneous expenses." With the exception of the 1,460,307 20 Kansas City, Mo.. 1,532,589 1,131,006 198,807 130,494 790,348 716,721 32 605,894 63,307 47,520 payments for expenses of administration, the pay 318,023 305,274 55 283,467 4,500 17,307 661,541 601,958 64 Tacoma, Wash.... 166,151 42,214 393,593 ments for school expenses, as given in Table 31, are 323,277 310,280 80 Evansvillo, I n d . . . 64,891 241,693 3,696 399,779 39S,946 84 Peoria,Ili 84,322 313,287 1,337 classified according to the kind of school or other 326,767 277,162 93 Tezre Haute, Ind.. 33,744 10,331 233,087 261,940 232,348 111 Sioux City. Iowa.. 216,120 16,228 educational activity for which they were made. The 190,002 179,243 115 Little Rock, Ark.. 141,572 26,137 11,534 200,171 187,838 151,948 20,812 15,078 IIS York, Pa payments thus presented are as nearly comparable as 269,96S 233,080 I 219,195 124 1,185 12,700 295,987 290,037 ! 219,667 127 43,565 26,805 2SS,44l it has been possible to make them from data derived 239,264 ! 206,898 129 McKccsport, P a . . . 9 181 23,185 145,038 132,395 141 126,242 500 5,653 138,016 from local accounts, in which they were usually clas 123,398 142 Dubuque, Iowa... 116,874 1,764 4,760 153,205 139,640 150 131,117 3,000 5,523 186,919 157,710 sified on a different basis from that employed in this 152 Newcastle, P a . . . . 150,179 1,500 6,831 183,819 134,184 118 Joliet. Ill 126,969 5,941 1,274 87,223 85,6S2 table. The school authorities of many cities have 177 IIuntlDKton,W.Va ! 79,509 2,408 3,765 157,817 158,149 1 105,805 180 40,887 11,457 344,3281 303,510 expressed great interest in the classification employed 184 249,693 33,662 20,150 by the Bureau of the Census, and promise to cooperate II.—CITIES I N WHICH ALL GOVERNMENTAL COSTS FOB SCHOOLS W E R E PAID FROM in establishing standard accounts with classifications R E V E N U E S A N D FROM CASH OK HAND AT BEGINNING OF T E A S . more or less in harmony with that used in Table 31. To the extent that this cooperation is secured it is Total $5,191,954 $6,092,512 $4,205,313 $1,574,506 $312,693 believed that the corresponding tables of future 22 Indianapolis, Ind 1,015,747 1,228,745 220,140 43,776 1,279,663 41 Omaha, Ncbr 74S,812 593,946 891,064 243,768 53,350 reports will contain statistics more accurate and more 57 Salt Lake City, 565,487 692,907 Utah 199,211 40,125 804,823 nearly comparable than those given in Table 31. 65 Kansas City, Kans. 250, i n 34,509 325,024 467,400 609,710 70 St. Joseph, M o . . . 320,3S0 56,034 323,905 700,319 455,443 Expenses of general administration.—The expenses 85 Erie, Pa... 32,918 10,341 233,743 210,4S4 245,788 90 Charleston, 8. C... 20,976 118,636 97,660 108,453 of general administration include all general expenses, 105 Springfield. IU.... 57,184 272,506 214.577 255,306 745* 130 Wheeling, W.Va 257,184 155,128 191,443 8,998 93, ass or " overhead charges/7 as they are frequently called in 133 Berkeley, Cal 433,912 2S9,5S1 374,015 110,200 34,131 137 Kalamazoo, Mich.] 234,114 194,130 217,470 13,490 26,494 the commercial world. They are the costs that can 179 Mount Vernon, 17,194 N.Y 219,644 236,838 206,172 not readily be assigned to functional groups and clas sified according to the kind of school or educational UL—CITIES I N WHICH ALL GOVERNMENTAL COSTS FOB SCHOOLS W E R E PAID FBOtf R E V E N U E S A N D FROM RECEIPTS FROM SALES OF REAL PROPERTY. activity for which they are incurred. The various expenses included in this group are described in the $3,793 Total.. $5,540,427 $5,633,871 {I $3,767,359 $1,862,719 text accompanying Table 32, and the payments for St. Louis, Mo... 4,072,942 J! 2,875,406 1,197,536 4,025,509 each subdivision or class are given in that table. 3,793 665,163 Portland, Oreg. 1,560,929 i 891,953 1,520,918 Expenses of instruction.—The payments for ex TV.—CITIES I N WHICH ALL GOVERNMENTAL COSTS FOR SCHOOLS W E R E PAID FROM penses of instruction, as shown in Table 31, are REVENUES A N D FROM RECEIPTS FROM SALES OF DEBT OBLIGATIONS. arranged in seven groups under specific and descrip tive titles. The first two groups, with the titles $14,250,565 $17,251,606 $11,630,183 $4,893,212 $728,211 11 Salaries and other expenses of supervisors of grades 6 Cleveland, Ohio... 3,473,989 1 3,637,309" 1 2.683,888 829,328 124,093 1,594,175 1,220,556 328,480 45,139 17 Los Angeles, Cal... 1,288,973 and subjects" and "Salaries and other expenses of 1,262,152 619,742 140,133 2,022,027 1,535,130 21 Seattle. Wash 765,656 135,683 40,919 942,258 29 Columbus, Ohio... 1,051,302 | principals/' comprise the payments for the expenses 4,677 572,827 133,968 711,472 584,892 38 568,590 474,451 80,680 1,123,721 668,663 48 Spokane, Wash.... of supervision. The payments for the first of these 554,588 294,533 31,254 880,375 621,338 62 Des Moines, Iowa.. 288,753 141,636 11,597 441,986 418,104 67 Youngstown.Ohio. groups are not given separately for all cities. In some 270,181 90,526 11,756 372,463 321,830 81 83 Wilkes-Barrc, Pa.. 211,769 257,173 22,920 491,862 301,191 i of the cities for which no payments for u Salaries and 87 Oklahoma C i t y , 444,760 39,069 243,730 727,559 458,842 Okla 173,719 273,455 88 Hanisburg, 471,595 337,940 Pa frffi other expenses of supervisors of grades and subjects " 224,226 149,731 16,377 390,334 299,666 89 Fort Wayne, Ind.. are shown, the school principals act as supervisors, 8,120 209,638 74,290 292,048 232,078 92 East St. Louis, III. 182,426 83,504 13,221 279,151 221,063 98 Johnstown, Pa and the amounts shown in the column headed " Sala 7,676 197,228 40,406 245,310 268.3S9 South Bend, Ind.. 102 Wichita. Kans 171,788 66,496 18,070 256,354 213,313 ries and other expenses of principals" include the 390 172,170 88,592 261,152 159.218 104 Allentown, Pa 139,254 82,629 237,285 158,153 112 Lancaster, Pa payments for both classes of supervision. In a second 1,772 113 Springfield, Ohio.. 141,035 ^'JS 170,021 312,828 202,688 6,622 116 Kocldord,Ill 22,736 211,388 240,746 192,859 class of cities the supervision of grades and subjects 37,037 18,017 194,480 249,534 122 Pueblo, Colo 215,483 53,715 212,022 277,937 262,954 128 Davenport, Iowa.. constitutes a part of the duties of the general superin 140 Flint, Slich 4,500 22,248 ^'SS 90,852 117,600 116,685 166 Cedar R a p i d s . tendent of schools, and the payments for this class of 29,487 171,339 208,067 219,475 7,241 Iowa 171 Joplin,Mo 9,055 26,075 112,905 148,035 122,867 expenses are included among the expenses of gen 172 2,920 30,210 120,364 153,494 149,162 Williamsport, Pa.. 9,970 21,022 164,929 133,937 154,318 174 Jamestown, N . Y . . eral administration. In a limited number of cities Cltynu 1 72 FINANCIAL STATISTICS OF CITIES. the total payments for the expenses of supervision referred to are included under one or the other of the two titles above mentioned by reason of the fact that the local accounts are so kept that no proper segrega tion of the two classes of expenses could be secured. It should be noted that the expenses of the super visors of grades and subjects and those of principals include the salaries of the clerks employed to assist them. The character of the payments shown in the columns headed "Salaries of teachers" and "Free textbooks" is fully indicated by their titles. In the column with the title "Other supplies used in instruction" are included payments for such supplies as maps, charts, globes, paper, pencils, erasers, rulers, and chalk; the wood, clay, metal, and tools used in art and manual training instruction; the cloth, scissors, and cooking supplies used in domestic science instruction; type writers and supplies used in instruction in commer cial branches; laboratory apparatus and supplies, in cluding chemicals and biological material; gas, elec tricity, and fuel for cooking and manual training; and all materials destroyed in the using, as well as the charges for freight, express, and cartage on such supplies. In the column headed "School library" are in cluded the salaries and other expenses not only for libraries maintained exclusively for the benefit of the teachers and pupils of certain schools, but also for those maintained by boards of education for the use of the general public. The expenses for the two classes of libraries can readily be distinguished by the fact that those for libraries maintained for the use of the public are tabulated on a line by themselves with the desig nation "Library" in the stub, while those for school purposes only are tabulated with the expenses of the particular class of schools using them. Table 31, by including statistics of the cost of operating and main taining these public libraries and other exceptional in stitutions and branches of service, gives a complete statement of the expenses of all the different activities under school authorities and financed from school revenues or appropriations; but in computing the per capita cost of school instruction, these special costs must be disregarded, or the figures obtained will not be comparable. In the column with the title "All other" are included those costs of instruction, such as expenses con nected with graduation exercises and flags for school buildings, which are not assignable to any of the other columns in this division of the table. Expenses of operation of school plant.—Under the foregoing heading are shown all payments for the operation of the school plant, including those for salaries and wages of janitors, engineers, and others employed in this branch of the school service, together with the payments for janitors' and other supplies, fuel, light, water, and power. Expenses of maintenance of school plant.—Under the heading "Expenses of maintenance of school plant" are shown payments for the maintenance of the build ings and grounds of the school system, including those for repairs and insurance, which are tabulated in columns with descriptive headings. Miscellaneous expenses.—Under the heading "Mis cellaneous expenses" are tabulated the payments to private schools and institutions, to schools and insti tutions of other civil divisions, and to schools for the instruction or care of children who from choice or ne cessity are attending or are confined at the school for which or to which the money is paid; payments for the transportation of pupils to andfromschools; payments for pensions granted to teachers and employees; and payments for rent of school buildings. In the case of a few cities payments for other objects are tabulated as for "Miscellaneous expenses," because the method of keeping the accounts in these cities was such that pay ments could not be otherwise classified. % Schools for colored pupils.—The payments for the expenses of schools for colored pupils in the 35 cities for which separate statistics could bo obtained are presented in Table XXXVI, which follows. This is an exhibit table, all the data being included in Table 31. DESCRIPTION OF GENERAL TABLES. 73 TABLE XXXVI.—PAYMENTS FOR EXPENSES OP SCHOOLS FOR COLORED PUPILS IN THIRTY-FIVE CITIES, CLASSI FIED BY OBJECT AND BY KIND OF SCHOOL: 1910. 9 City num ber. CITY, AND KIND OF SCHOOL OB OTHER OBJECT Or EXPENSE. Grand total Salaries Salaries Supplies sup and free and for inplies for textjanitors, struction* i books. •etc. Total pay ments for expenses.1 $1,982,773 1 81,573,996 4 170,807 | 1 7 207,832 | 15 71,147 16 656,257 ] $84,045 8136,756 Fuel. Water, School 1 rranspor-i light, and and in- 1 library. tation of 1 Rent. power. surance. 1 pupils. $47,902 $10,051 1 $93,627 j All other. $1,079 1 $17,038 j 412 1 $2,383 j 134,144 11,450 13,549 2,720 2,097 1 5,821 | 110,761 23,059 324 6,260 5,190 10,870 2,679 2,231 1 489 1,446 651 5,069 752 166,668 17,427 13,183 3,995 130,232 27,363 6,095 2,978 12,744 4,683 10,433 2,155 3,488 507 56,704 3,542 5,124 56,704 3,542 5,124 530,242 33,061 37,237 22,305 3,084 16,435 418,132 90,118 14,955 6,821 28,611 3,420 136 914 31,439 4,624 20,456 1,849 2,230 854 13,389 2,772 274 71,291 1,902 8,184 4,396 881 5,108 476 600 53,572 17,213 506 1,190 1 681 31 5,453 2,731 3,279 1,117 481 400 4,466 630 12 289 187 360 $15,896 614 412 1 495 119 800 1 1,389 1 4,211 j 154 800 1,163 226 3,011 1,200 154 900 3,000 1 1,877 1 900 3,000 600 1,174 1,877 1,570 1 765 805 6,865 * 5,438 6,865 692 390 23 '3,988 148 197 216 92,903 J 20 24 109,804 J Night 36 35,521 1 37 71,792 J 39 54,814 J Secondary Night 57,862 Elementary Secondary Night 54 San Antonio, Tex 26,769 Klementary Secondary. Dallas, Tex . 58 w • 65 68 744 4,042 1,567 744 31,185 117 1,714 413 211 771 589 521 23,552 2,633 104 13 1,603 106 374 39 187 24 771 589 499 22 59,204 4,951 1,281 266 3,178 792 2,120 53,645 5,559 4,541 ! 410 ! 5,350 1,175 106 385 248 18 2,937 241 792 2,120 43,829 | 375 340 4,200 335 41,519 1,650 375 4,295 1,055 350 35 j 250 90 3,700 500 300 35 46,130 865 4,602 870 230 3,700 1,465 39,550 5,600 1 980 785 20 60 4,010 460 132 820 50 230 3,700 1.400 65 23,173 2,702 261 343 290 22,033 1,140 2,702 261 343 290 26,124 5,014 300 140 1,092 1 640 673 64 31,388 934 3,600 1,735 22,121 | 9,267 355 579 2,299 1,301 859 876 . .. 16,080 152 1 261 1,078 467 611 2,900 510 987 2,530 370 446 64 895~ 92 546 1,744 570 19 13,908 45 501 1,218 526 420 150 10,731 3,177 340 1,287 303 5 14 385 912 375 188 120 1,970 417 20,342 13,851 1 6,491 1 Exclusive of payments for expenses of general administration. 413 1,506 40 12,810 250 1 90 970 370~ 600 1 j ST 190 90 90 1,512 316 1,546 14,022 . 1,828 27,690 1 5,895 8,550 4,260 26,526 j 33,585 8,766 ! 5,256 Elementary.... 1 5,609 76 36 280 1 30,927 Elementary 392 737 Elementary./.* . Secondary 80 Evansville, Ind 1,495 1,359 136 1,732 39,528 75 7,846 6,301 656 889 440 Elementary Secondary. . . . . . . . . . . . . . 70 5,805 4,414 1,210 181 31,138 39,815 Elementary Secondary 87,913 35,965% | Elementary Secondary 65 240 67,203 15,377 5,32S COO 45 Nashville, Tenn 65 | 667 ~H 950 610~ 340 2,827 545* 22T 1,450 1 2,282 520 1 193 * For care of defective pupils in schools of other civil divisions. j 118 99 19 FINANCIAL STATISTICS OF CITIES. 74 TABLE XXXVI-PAYMENTS FOE EXPENSES OF SCHOOLS FOR COLORED PUPILS IN THIRTY-FIVE CITIES, CLASSI FIED BY OBJECT AND BY KIND OF SCHOOL: 1910-Continued. City 1 num ber. Salaries Total pay ments for i tor inexpenses. 1 i struction. CITY, AMP KIND OF SCHOOL OB OTHER OBJECT OF EXPENSE. 82 1,146 536 23,507 307 770 226 $91 $1,701 23,567 307 770~ 226 91 1,701 124 15,2S6 717 2,600 515 165 2,693 213 $315 337 15,111 175 7l7 1 2,530 70 515 142 23 2, COS 210 3 315 337 123 1,105 134 24 216 6,524 6,677 ! 5,236 133 1 ! 151 KriOTville, Twin 11,326 Springfield, Mo ! 156 27,799 157 11,551 | 162 8,431 1 164 6,345 j 171 2,129 | 177 4,327 6,176 1 183 d .... 1 .. . 123 1,105 1,094 2,220 455 337 861 210 96 11,050 1.600 934 160 2,120 100 390 65 270 67 861 210 60 36 18,242 193 1,664 441 15 4,732 15 4,732 172 21 1,664 441 4,612 85 334 339 790 467 4,612 85 33* 339 790 467 4,329 525 170 125 S7 4,32<r 525 170 125" S7 1,701 250 6,535 175 75 4,335 2,200 8,741 3,677 67 67 1,325 376 i j i 1 * * 1 1,031 10,295 6,220 216 3,625 6,524 8,209] 2,036 135 ~~ 2T $3,625 12,650 12,418 20,971 149 1 134 16,928 1,314 j $536 $1,146 149 25,287 130 All other. $149 , 120 Rent. 14,762 17,923 101 Transpor tation of pupils. School library. $14,762 8,126 1 93 Repairs Water, light, and and in power. surance. ! 22,846 92 Fuel. $16,593 1 30,411 90 Salaries Supplies and sup and free plies for text janitors, books. etc. 1,031 * 43 4,320 100 939 250 160 353 2,965 1,355 50 50 879 110 200 50 150 10 323 25 43 23,245 _ 35 1,123 2,230 366 567 223 20,245 1 3,000 | 965 163 2,031 199 295 71 567 223 9,673 333 562 256 3 603 116 9,673 333 562 256 3 603 116 7,445 50 711 200 7,445 50 4,976 33 331 264 4,976 | 33 381 264 1,507 300 145 115 62 1,507 300 115 62 -s 200 3,847 480 2,205 1,642 480 ~~ 172 469 *50 172~ 469 '50 2,530 1 26 432 87 13 3,033 2,530 26 432 ~87 13 3,038 1 Exclusive of payments for expenses of general administration. 35 m 50 "" 50 * Pensions paid to teachers. Expenses of city schools under county control.—Table from the general tables because their schools are XXXVII, which follows, presents the estimated pay under county control* The estimates presented for ments for the expenses of the schools in the six cities each city represent the same proportion of the total (Savannah, Augusta, and Macon, Ga.; MobHe, Ala.; county expenditures for schools as the pupils enrolled and Jacksonville and Tampa, Fla.) which are omitted in the city form of the total enrollment in the county* DESCRIPTION OF GENERAL TABLES. 75 TABLE XXXVII.—ESTIMATED PAYMENTS FOR EXPENSES OF SCHOOLS OF SIX CITIES UNDER COUNTY CONTROL, CLASSIFIED BY OBJECT AND BY KIND OF SCHOOL: 1910. CITY AND KIND O f SCHOOL. Ml City num ber. Total pay Expensesof Salaries Supplies ments for adminis for instruc and free tion. tration* expenses. textbooks. 98,506 95 107 Mobile, Ala 92,720 $5,461 112,056 131 132 Macon, Ga . 101,770 | 137,604 147 Secondary Normal Rent. All other. $1,666 $5,601 $1,999 $103 $3,014 $144 $1,258 877 789 4,669 860 72 1,764 195 40 24 54 25 2,931 83 144 1,132 126 78,138 2,465 5,249 1,339 332 2,063 11,012 63,624 13,540 310 664 2,000 465 4,331 918 1,132 207 314 18 2,055 8 11,012 76,256 384 3,417 1,228 3,693 $848 237 52 332 52 2,682 735 1,053 175 2,335 1,358 848 237 52 3,745 11,763 2,330 708 5,898 5,640 61,212 15,426 3,745 11,000 703 2,097 233 5,309 589 5,355 285 80,550 1,428 3,513 1,140 637 71 371 9,595 145 8 65,875 14,675 1,285 143 2,918 595 1,026 114 8,637 958 145 J 49 125,920 56 2,405 323 277 94 13 117,140 8,655 125 56 2,104 301 290 33 13 4,974 1,939 Pensions. 101,135 23,197 732 6,605 5,394 Repairs and insurance. $125,064 7,908 Elemen tary Water, light, and power. 111 $144,310 J 86 Fuel. *5 1,867 * 5,081 1,804 63 * 4,741 340 1 * Includes library expense, $38. s Library expense. i Expense for transportation of pupils. 54 Current costs of schools,—In the commercial world TABLE XXXVIII.—Current costs of schools, including (1) payments for expenses, and (2) interest on the investment of the cities in school it is a well recognized accounting practice to include properties: 1910—Continued. interest on the capital invested in an enterprise, as GROUP i—continued. well as all current expenses, in computing current costs of the services rendered. To secure a complete City Interest on Payments for school Total, statement of the current costs of schools for a given num ber. investment. city or group of cities there must, therefore, be added $201,391 $1,705,385 $1,906,776 Baltimore, Md to the payments for expenses shown in Table 31 an 569,122 2,749,787 3,318,909 Pittsburgh, Pa 246,862 1,772,841 2,019,703 Detroit, Mich..;.... amount equal to the interest upon the investment in 249,357 1,683,405 1,932,762 Buffalo, N . Y . 410,849 1,678,559 2,039,408 Ran Francisco, Cal.. school property. 183,958 1,493,605 1,677,563 Milwaukee, W i s . . . . 377,676 1,866,655 2,2*4,331 Cincinnati, Ohio.... In Table XXXVIII there are presented for 178 239,278 2,02S,509 Newark. N.J 2,26V87 131,793 991,543 Now Orleans, La.... 1,123,341 cities (1) the total payments for school expenses shown 308,934 2,081,518 Washington, D . C . . 2,390,452 167,956 1,220,556 1,388,512 Los Angeles, Cal in Table 31; (2) the interest on the reported value of 205,518 1,509,610 1,715,128 Minneapolis, Minn.. school property as shown in Table 18, computed at the average rate paid by the several cities on their outstanding indebtedness; and (3) the sum of the pay $183,118 $993,222 $1,176,340 Jersey City, N. J.. ments for expenses and interest. 1,131,006 169,240 1,300,246 cfty,r Mo. TABLE XXXVIII.—Current costs of schools, including (1) payments for expenses, and (2) interest on the investment of the cities in school properties: 1910. City num ber. Grand total.* Group I.... Group II... Group III.. Group IV.. 1 2 3 4 5 6 New York, N . Y Chicago, 111 Philadelphia, Pa. St. Louis, Mo Total. Payments for expenses. Interest on school investment. $147,153,975 $126,609,098 $20,544,877 89,440,294 24,895,279 19,452,151 13,366,251 77,663,648 21,306,109 16,377,537 11,261,804 11,776,646 3,589,170 3,074,614 2,104,447 $35,084,730 11,402,300 7,017,128 3,436,434 5,275,248 3,149,782 $30,971,735 9,675,924 6,133,293 2,875,406 4,541,429 2,683,888 $4,112,995 1.726,376 883,835 561,028 733,819 465,894 Seattle, Wash IndianapolLvInd ProvidenceJR. I Louisville, Ky Rochester, N . Y St. Paul, Minn, Denver, Colo Portland, Oreg Columbus. Ohio Toledo, Ohio Atlanta. Ga Oakland, Cal Worcester, Mass Syracuse, N . Y New Haven, Conn Birmingham, Ala Memphis, Tenn Scranton, Pa Richmond, Va Paterson,N.J Omaha, Nebr Fall River, Mass Dayton, Ohio Grand Rapids, Mich., Nashville, Tenn Lowell, Mass Cambridge. Mass Spokane, Wash Bridgeport, Conn Albany/N.Y 1,512,464 1,166,634 1,147,808 864,185 1,046,346 1,000,404 1,379,401 1,071,414 009,067 867,661 420,399 714,023 925,590 737,345 791,014 349,225 455,116 680,663 355,467 602,417 718,143 561,933 585,281 623,616 332,090 502,880 611,695 680,687 358,307 447,418 1,262,152 1,015,747 1,012,658 764,815 942,367 865,004 1,169,228 891,953 765,656 754,006 364,316 605,894 796,859 630,516 687,337 275,212 377,233 572,827 298,843 515,493 593,946 473,655 505,651 542,627 239,383 419,953 527,016 568,589 297,993 394,952 250,312 150,887 135,150 99,370 103,979 135,400 210,173 179,461 143 411 113,655 56,083 108,129 128,731 106,829 103,677 74,013 7gS83 107,836 56,624 86,924 124,197 88,278 79,630 80,989 42,707 82,927 84,679 112,098 60,314 52,466 FINANCIAL STATISTICS OF CITIES. 76 TABLE XXXVIII.—Current costs of schools, including (1) paymentsTABLE XXXVIII.—Current costs of schools, including (1) payments for expenses, and (2) interest on the investment of the cities in school for expenses, and (2) interest on the investment of the cities in school properties: 1910—Continued. properties: 1910—Continued. GROUP IV—continued. City num ber. 100 101 102 103 104 105 106 108 109 110 111 112 113 114 115 116 117 118 . 119 120 121 122 123 124 125 126 127 128 , 129 130 133 134 135 136 137 138 139 140 141 142 143 144 145 146 148 149 150 151 Total. Hartford, Conn Trenton, N.J New Bedford, Mass San Antonio, Tex Reading, Pa Camden, N. J Salt Lake City, U t a h . . . . Dallas, Tex Lynn, Mass Springfield, Mass Wilmington, Del Des Moines. Iowa Lawrence, Mass Tacoma, wash Kansas City, Kans Yonkers,N.Y Younestown, Ohio Houston, Tex. Duluth,MInn St. Joseph, Mo Somerville, Mass Troy,N.Y Utica,N.Y Elizabeth, N. J Fort Worth, Tex Waterbury, Conn Schenectady, N. Y Hoboken,N.J Manchester, N. H Evansville, Ind Akron, Ohio Norfolk, Va Wllkes-Barre, Pa Peoria, HI Erie, Pa Oklahoma City, Okla.... Harrisburg, Pa Fort Wayne, Ind Charleston, 8. C Portland, Me East St. Louis, 111 Terre Haute, Ind Holyoke, Mass Brockton, Mass Bayonne, N. J Johnstown, Pa Passaic, N.J South Bend, Ind Covington, Ky Wichita, Kans Altoona, Pa Allentown, Pa Springfield, HI Pawtucket, It. I Saginaw, Mich Canton, Ohio Binghamton, N. Y.. Sioux City, Iowa..., Lancaster, Pa Springfield, Ohio... Atlantic City, N.J.., Little Rock, Ark..., Rockford, Jil Bay City, Mich York, Pa. Sacramento, Cal Chattanooga, Term.. Maiden, Mass Pueblo, Colo Haverhill, Mass Lincoln, Nebr New Britain, Conn.. Topeka,Kans Davenport, Iowa... McKeesport, Pa Wheeling, W . V a . . . Berkeley, Cal Superior, Wis Newton, Mass San Diego, Cal Kalamazoo, Mich... El Paso, Tex Butto, Mont Flint, Mich Chester, Pa Dubuque, Iowa Montgomery, Ala... Woonsocket, R. I . . . Racine, Wis Fitchburg, Mass Elmira,N.Y Galveston, Tex Quincy.Ill Knoxville, Tenn 486,421 468,751 309,412 335 634 480,414 656,329 327,115 479,239 687,317 301,385 627,318 389,363 489,169 390,974 593,708 347,665 301,237 501,766 378,864 455,059 349,384 342,087 251,051 298,164 379,841 357,447 419,640 208,523 272,685 323,755 200,654 265,887 361,596 257,484 314,856 318,765 273,815 116,635 330,793 257,110 277,501 298,059 329,499 355,259 225,508 267,444 235,664 187,544 200,718 240,032 211,307 262,877 253,989 281,110 226,493 8185,112 267,366 174,128 205,982 276,242 183,839 243,388 211,524 191,809 293,408 128,259 275,632 230,494 242,394 245,096 186,660 210,722 256,201 250,262 244,050 196,902 340,940 206 281 419,327 260,759 230,275 224,594 247,493 106,852 153,053 136,874 121,788 123,576 187,060 174,112 164,581 156,239 156,937 103,041 Payments for expenses. $562,672 444,019 391,060 270,126 283,467 430,000 565,487 279,532 354,117 573,491 254,910 554,588 344,957 Interest on school investment. 325; 024 493,686 288,753 251,543 383,971 323,905 394,465 296,154 301,325 224,379 214,620 329,176 302,860 371,094 173,340 241,693 270,181 166,045 211,769 313,287 210,484 243,730 273,455 224,226 97,660 284,504 209,638 233,087 257,131 291,353 300,324 182,426 221,200 197,228 163,534 171,788 194,272 172,170 214,677 222,343 240,979 192,139 9129,163 42,402 77,691 39,286 52,167 50,414 90,842 47,583 125,122 113,826 46,475 72,730 44,^06 95,576 65,950 100,022 58,912 49,694 117,795 54,959 60,594 53,230 40,762 26,672 83,544 50,665 64,587 48,546 35,183 30,992 53,574 34,609 54,118 48,309 47,000 71,126 45,310 49,589 18,975 46,289 47,472 44,414 40,928 38,146 54,935 43,082 46,244 38,436 24,010 28,930 45,760 39,137 48,300 31,646 40,131 34,354 $161,6S6 216,120 139,254 170,021 224,818 141,572 211,388 181,991 151,948 244,324 107,689 231,485 194,480 204,885 219,195 154,323 172,857 219,667 212,022 206,898 155,128 289,581 179,554 342,978 208,409 194,130 189,467 219,803 90,852 126,242 116,874 96,365 106,075 156,681 144,892 133,205 128,939 131,117 $23,426 51,246 34,874 35,961 51,424 42,267 32,000 29,533 39,861 49,084 20,570 44,147 36,014 37,509 25,901 32,337 37,865 36,534 38,240 37,152 41,774 51,359 26,727 76,349 52,350 36,145 35,127 27,690 16,000 26,811 20,000 25,423 17,501 30,379 29,220 31,376 27,300 25,820 21,608 81,433 Payments City num ber. 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 16S 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 1S4 Total. Newcastle, Pa West Hoboken, N.J. Hamilton, Ohio Springfield, Mo Lexington, Ky Roanoke, Va JoUet,ID Auburn, N . Y East Orange, N . J . . . Taunton, Mass Charlotte, N. C Everett, Mass Portsmouth, Va Oshkosh,Wis Cedar Rapids, Iowa.. Quincy, Mass Chelsea, Mass PerthAmboy,N.J.. Pittsfield, Mass Joplin, Mo WUliamsport, P a . . . . Jackson, Mich Jamestown, N. Y Amsterdam, N. Y . . . Lansing, Mich Huntington, W. Va. Decatur, III Mount Vernon, N. Y Lima, Ohio Niagara Falls. N . Y . . Lacrosse, Wis Newport, Ky Pasadena. Cal 1168,612 195,719 179,807 110,580 109,961 107,864 160,2S9 161,4S7 255,163 163,016 68,741 221,809 57,936 139,795 196,431 189,450 191,401 162,271 179,910 137,552 136,364 142,6S4 157,689 96,802 i 12S,2S6 94,602 143,481 245,283 140,050 164,046 157,409 114,383 271,126 for expenses. $150,179 180,441 158,395 97,876 97,S46 92,297 126,969 125,215 207,659 142,583 62,541 190,401 50,203 119,815 171,339 157,763 157,113 143,563 153,209 112,905 120,364 116,234 133,937 S5,3S2 105,056 79,509 122,498 219,644 105,805 142,986 136,738 87,263 249,698 Interest on school investment. $18,433 15,278 21,412 12,704 12,115 15,567 33,320 86,272 47,504 20,433 6,200 31,408 7,733 19,980 25,092 31,687 34,288 18,708 26,701 24,647 16,000 26,450 23,752 11,420 23,200 15,093 20,983 28,639 34,245 21,060 20,671 27,120 21,428 TABLE 32. Expenses of general administration of schools.—Table 32 presents a detailed exhibit of the payments by 178 of the 184 cities having a population of over 30,000 in 1910 for the general administration of all schools, including subsidiary educational activities and exten sions. The expenses of general administration are clas sified by object under the two headings, "Salaries and wages" and "Other objects." They are also classified by branch of administration as "Expenses of business administration" and "Expenses of educational ad ministration." The expenses of each branch of ad ministration are further classified by office or item of account for which incurred, the expenses of the first branch being segregated under eight separate head ings and those of the second under four. The total payments of the 178 cities covered by the table for the expenses of general administration of schools amounted to 85,245,234, of which S3,120,661, or 59.5 per cent, were reported by the cities of Group I; 8833,655, or 15.9 per cent, by the cities of Group II; 8725,861, or 13.8 per cent, by the cities of Group III; and S565,057, or 10.8 per cent, by the cities of Group IV. The city of New York paid for general administrative expenses 81,039,774, or 19.8 per cent of the total for all of the 178 cities; Chicago was next in order, with 8.9 per cent of the total. Of the total expenses of general administration, 84,031,607, or 76.9 per cent, were paid for salaries and wages, and Sl,213,627, or 23.1 per cent, for other objects. The salaries and wages were those of the board of education, where such officials re ceived compensation, and of all others regularly DESCRIPTION OF GENERAL TABLES. 77 employed by the school departments or districts in con expenses of business administration amounted to nection with the general administration of the public $1,209 per 1,000 pupils, while for cities of the second school system. The column with the title "Other class the average was only $683, or 57.6 per cent of the objects" includes all payments other than those for average for cities of the first class. The difference salaries and wages which were incidental to general in the figures represents no difference in the actual average expenses of business administration of the administration only. Expenses of business administration.—The paymentsseveral cities, but reflects the fact that nearly if not for expenses of business administration are presented quite one-half of these expenses for the cities of the under eight separate headings, the first seven of which second class are charged to other accounts and not specifically describe subdivisions of the business ad treated as school expenses. ministration, while the last covers such expenses as TABLE XXXlX.^Paymcntsfor expenses of the business administration of schools, total and per lfiOO pupils in regular attendance, in cities can not be classified under any of the seven preceding having independent school districts, and in those where schools are headings. The expenses shown in these columns in operated as a department of the city corporation: 1910. clude both salaries and miscellaneous payments, and represent the total cost, as nearly as could be deter IN 9 1 CITIES WITH IN 7 1 CITIES WITH SCHOOLS ADMIN mined, of the board of education and the secretary's INDEPENDENT ISTERED AS A CITY SCHOOL DISTRICTS. DEPARTMENT. office, school elections and the school census, finance offices and items of accounts, general legal services, the OFFICE OB ACCOUNT FOB WHICH PAID. Per Per 1,000 operation and maintenance of office buildings, offices 1,000 pupils pupils in reg in charge of buildings, and offices in charge of supplies. Total. lnregTotal. ,ular at ular attend tend The principal purposes of the payments shown in the ance* ance. column headed "All other" under "Expenses of busi ness administration" were telephone service and the $1,182,5481 $1,204 $1,364,107) Total printing of reports. 291,318 392,206 196 Board of education and secretary's office. 297 96,996 179,635 90 elections and school census In making use of Table 32 for the study of the com School 340,521 99,604] 34; 50 Finance offices and accounts 12,864] 27,085 7 General legal services 271 parative payments by the different cities for the ex Operation and maintenance of office build 84,811 66,343 ing penses of the business administration of their schools, Offices in charge of buildings 208,563 281,663 141 212 86] 228,376 114 84,453 Offices in charge of supplies consideration should be given to the fact that the All 48,801 50 103,416 other schools of the various cities fall into four different Expenses of educational administration.—The pay classes according to the method of administration, as follows: (1) Independent municipal organizations or ments for expenses of educational administration are corporations; (2) departments or divisions of the city presented under four general headings. The expenses corporation; (3) under the authority of county gov shown under the heading "Office of superintendent ernments; and (4) in part departments of the city of schools" include the salaries of the superintendent corporation and in part independent school districts. and the employees connected with his office, together The table presents for the cities of the first class statis with the other expenses of the office. In like manner tics of all their payments for the expenses of business the expenses shown under the three other titles include administration. It is quite otherwise with the cities of both salaries and wages and other expenses. The the other three classes. Most, if not all, of the ex total expenses of educational administration amounted penses of these cities for purposes such as those shown to $2,458,991, of which 81,592,480, or 64.8 per cent, in the table in the columns headed "Finance offices and was for the superintendent's office; $534,018, or 21.7 accounts" and "General legal services" are treated not per cent, for enforcement of compulsory education as school expenses, but as the expenses of the offices and truancy laws; $292,208, or 11.9 per cent, for of city treasurer, city auditor, or city attorney. The general promotion of health; and $40,285, or 1.6 per same is true to a lesser extent of most of the other cent, for other expenses of educational administration. classes of the expenses of business administration. Payments made for the promotion of health were for To assist in making a proper comparison between the the salaries of physicians and dentists employed to payments of the several cities for business adminis examine school children, determine the condition of tration, footnotes have been added to Table 32, indi their health, and prescribe treatment for those found cating to which of the four classes above mentioned defective, and for the salaries of nurses. As a rule, the schools of each city belong. Table XXXIX, which both physicians and nurses were paid from health follows, presents a comparative summary of the pay department appropriations, such payments being ments for expenses of business administration for the incorporated in the school statistics by methods schools of thefirstand second classes mentioned, show already explained on page 69. The principal purposes ing the total amount of such payments and the amount of the payments for expenses of educational adminis per 1,000 pupils in regular attendance. For the cities tration reported under the title "All other" were to of the first class the reported average payment for provide lectures for teachers and to defray the ex- FINANCIAL STATISTICS OF CITIES. 78 Payments for the construction of new buildings constituted by far the most important class of pay ments for outlays, forming more than two-thirds of the total for each group. Payments for land ranked next in relative amounts in every group except Group III, for which payments for the alteration of old build ings ranked second. The proportion which payments for land represented of the total outlays shows a pro gressive increase from the group comprising the small TABLE 33, est cities to that comprising the largest. This doubtless Payments for school outlays.—During the year 1910 results mainly from the fact that urban land values tend the payments for outlays for the schools in 171 of the to increase with population, while the costs of building 184 cities of over 30,000 inhabitants amounted to construction do not. $33,482,833. Seven cities, Troy, N. Y.; Pawtucket, Outlays classified by function and Jcind of school.—Of R. I.; Sioux City, Iowa; Elmira, N. Y.; Galveston, Tex.; the total amount paid for outlays, §171,675, or 0.5 per Mount Vernon, N. Y.; and La Crosse, Wis., reported cent, was expended on account of general administra no payments for outlays, and the figures for the 6 tion; 823,653,428, or 70.6 per cent, on account of ele cities (Savannah, Augusta, and Macon, Ga.; Mobile, mentary schools; 88,798,494, or 26.3 per cent, on ac Ala.; and Jacksonville and Tampa, Fla.) with schools count of secondary schools; and SS59,236, or 2.6 per under a county system were not obtained. The pay cent, for other schools and educational activities. ments for outlays per 1,000 inhabitants for the 171 The outlays for normal schools amounted to 1.1 per cities for which the figures are shown in the table cent of the total outlays for all schools; those for edijcaamounted to $1,254, the averages for the different tional extension, to 0.4 per cent; and those for night groups being as follows: Group I, $1,163; Group II, schools, to less than 0.1 per cent. Cleveland and Cin $1,354; Group III, $1,610; and Group IV, $1,047. cinnati, Ohio, reported 76.1 per cent of their total out The cities of Group I paid for outlays $17,672,961, or lays as for normal schools. Atlanta, Ga., was the only 52.8 per cent of the total; those of Group II, $6,917,223, city outside of Group I that reported outlays for or 20.7 per cent; of Group III, $6,242,272, or 18.7 per normal schools.. The objects of the payments reported cent; and of Group IV, $2,650,377, or 7.9 per cent. in the column headed "All other schools and educa Outlays classified by object.—Of the total payments tional activities" are shown in the following tablo. for outlays by the 171 cities reporting such payments, $4,455,555, or 13.3 per cent, was for 4ihe purchase of TABLE XLI.—Payments for outlays tabulated in column headed "All land; and $22,978,523, or 68.6 per cent, for the pur other schools and educational activities," in Table 33. chase of equipment. The payments for outlays for equipment are tabulated in three columns; the first City For edu For For . For cational Total, s normal CITY. other night including the payments for equipment of new build num school*. schools. schools. extension. ber. ings; the second, the payments for equipment of old SS59,236 ■ $358,042 Total $2,180 $332,651 $136,363 buildings, exclusive of replacements; and the third, 1 New York, N . Y 88,442 i 1,268 79,880 7,294 the payments for special equipment, which comprise 6,703 • 2 Chicago, 111 6,703 47,679 | 47,879 5 payments for automobiles, carriages, and all other 196,761 1 152,540 C 44,221 65,550 ; 65,550 12 • equipment for use outside of buildings. 13 12,739 156,192 339 389 142,725 The following table shows for each group of cities 14 Newark, N.J 10,399 ' 80,399 18,775 ! 18.600 15 the percentage of the total payments for outlays which 175 734! 734 16 Washington, D . C . . . . 11,321 ; 11,321 19 were made respectively for land, for the construction 7,252 20 7,252 | of new buildings, for the alteration of old buildings, 1,177 22 1,177 25 Rochester, N. Y and for equipment. 10,775 : 10,775 penses connected with meetings of educational asso ciations, including teachers' institutes. Schools for colored pupils.—Six cities reported payments for administrative expenses of schools for colored pupils, as follows: Washington, D. C, $8,295; Evansville, Ind., $100; Chattanooga, Tenn., $1,602; Wheeling, W. Va., $7; Lexington, Ky., $279; and Newport, Ky., $11. m TABLE XL.—Per cent distribution of payments for school outlays, by specified objects: 1910. PER CENT OF TOTAL PAYMENTS FOB OUTLAYS HADE F O B — GEOUP O f CITIES. I II ni 171 cities . IV Construc Altera tion of tion of Equip Land. Dew old build ment. buildings. ings. 13.3 14.9 12.6 10.8 10.3 68.6 67.3 70.7 69.2 70.8 11.5 10.8 10.8 15.2 8.8 6.6 7.0 5.9 4.8 10.1 27 28 45 | 1,870 ; 30 Toledo, Ohio 31 Atlanta, Ga 33 34 Syracuse, N. Y 338 ! 4,009 .' 54,860 < 1,259 j 48 51 52 53 New Bedford, Mass... 22,774 ! 1,232! 948; 6,409 1 64 66 Yonkers.N.Y 80 90 53,175 36 10,000 1 5,187| 119 122 128 137 5&s] 344 1 452 2,553 45 379 1,491 338 4,909 54,860 1,259 438 22,774 794 948 5,596 321 36 585 344 813 62,854 10,000 5,187 452 2,853 DESCRIPTION OF GENERAL TABLES. The following statement shows in detail the kinds of schools for which payments are tabulated in the column headed "For other schools," in Table XLL 79 TABLE 34. Average payments for school expenses, and methods of computation.—Table 34 shows the average payments for school expenses in cities of over 30,000 inhabitants, computed on two bases. In the first column are pre sented, for 178 of the 184 cities covered by the present Trade school 52,557 College of the City of New York 25,025 report, the average payments per 1,000 inhabitants Nautical school 1,600 Truant school 693 for all school expenses included in Table 31, the aver Chicago, 111., parental school.. 6,703 ages being computed by dividing the total payments Boston, Mass 47,879 for school expenses, as given in the first column of Parental school and Suffolk school for boys 24,726 Table 31, by the population of the several cities and Trade schools 23,153 groups of cities. The remaining columns of the table Cleveland, Ohio. 44,221 show for 170 cities the average payments per 1,000 Truant school 39,831 School for crippled and backward children 5,390 pupils in regular attendance for all expenses of ele Milwaukee, Wis., trade school 65,550 mentary, secondary, normal, and night schools, taken Cincinnati, Ohio, continuation and summer schools 339 Portland, Oreg., trade school 1,491 together, and the average payments, exclusive of Worcester, Mass., trade school 54,860 Syracuse, N . Y . , truant school 1,259 those for general administrative expenses, for each of Spokane, Wash., parental school 22,774 Hartford, Conn., open air school 794 the four classes specified. In computing the average Trenton, N. J., industrial school 948 New Bedford, Mass., industrial school 5,596 payments for the expenses of general administration Tacoma, Wash., parental and deaf schools 321 Yonkers, N. Y., trade school 36 for the specified classes of schools, it has been assumed that these expenses formed the same proportion of The following statement shows the educational the total administrative expenses for all schools and activities for which payments are tabulated in the educational activities that the combined expenses of column headed "For educational extension/' in Table the four kinds of schools for instruction, operation and XLL maintenance of school plant, and miscellaneous objects formed of the corresponding total for all schools and educational activities. For some cities it was impossible to secure data Cincinnati, Ohio 12,739 Washington, D. C 734 relating to attendance at normal and night schools, Jersey City. N. J 11,321 Indianapolis, Ind 1,177 so that averages for such cities could not be presented Rochester, N. Y 10,775 New Bedford, Mass 813 in Table 34. For these cities the average payments Evansville,Ind 10,000 Brockton, Mass 5,187 for expenses of general administration were computed Davenport, Iowa 452 Kalamazoo, Mich 2,853 on the basis of thefiguresfor those classes of schools Stadium, Tacoma,Wash 52,854 for which statistics of attendance were available. New gymnasium, New Orleans, La 18,600 Library and art gallery, Kansas City, Mo 7,252 Averages per 1,000 inhabitants.—The average pay Athletic field. New York, N . Y 1 268 Athletics, Toledo, Ohio 338 ments for all school expenses per 1,000 inhabitants for the 178 cities for which figures are presented were Table XLII gives by land of school or educational $4,686. The average for the cities of Group I, $5,111, activity the payments for outlays for schools for colored was considerably larger than the averages for the pupils reported by 17 cities. cities of Groups II, III, and IV, which show compara tively little variation, being $4,171, $4,090, and $4,147, TABLE XLII.—Payments for outlays for schools for colored pupils in respectively. The highest and lowest averages in the seventeen cities, by hind of school or educational activity: 1910, different groups were as follows: City num ber. 4 15 16 20 24 36 58 65 75 92 93 120 130 138 156 157 164 Total. CITY. St. Louis, Mo Nftw Orleans, T^a Washington,D. C Kansas ^ity* Mo Louisville, l£y Birmingham, Ala Dallas, Tex Kansas City, Kans Fort Wortfi/tex East St. Louis, 111 Terro llaute, Ind Chattanooga. Tenn.. Wheeling, w . Va ElPaso,T0x Lexington, Ky Roanoke, Va.'. Portsmouth, Va T ., $178,553 609 100,327 6,199 3,190 312 4,918 16,915 53,240 1,482 136 321 152 654 1,505 1,765 291 For ele For sec For mentary ondary i play schools. schools. grounds. $609 93,393 6,199 3,190 312 1,028 1,361 1,750 1,482 136 321 152 654 1,505 1,765 291 $178,558 1,751 3,890 15,554 51,490 $183 Group I: Boston, Mass., $6,772; New Orleans, La., $2,924. Group II: Denver, Colo., $5,480; Birmingham, Ala., $2,074. Group III: Springfield, Mass., $6,449; Charleston, S. C, $1,660. Group IV: Newton, Mass., $8,616; Portsmouth, Va., $1,513. The foregoing averages measure approximately the relative payments by the several cities and groups of cities for expenses that are met from school revenues and school appropriations. They are not, however, as has already been pointed out on page 72, true measures of the costs of maintaining what are ordi narily referred to as the "public schools," since the figures upon which they have been based include, in the case of some cities, payments for the maintenance FINANCIAL STATISTICS OF CITIES. 80 and operation of libraries, the delivery of lectures, T A B L E XLIII.—Average cost per 1,000 inhabitants of school operation and maintenance: IPiO—Continued. and the maintenance of social centers for the general OBOur n—continued. public, and also the payments for orphan asylums and playgrounds, which in other cities are made from COST PEE 1,000 INHABITANTS OF SCHOOL OPERATION AND appropriations other than those for schools, and MAINTENANCE. hence are not included in these tables. As measures City CITY. Pay Interest of the comparative cost of maintaining the "public num ber. ments on school Total. for ex invest schools," these averages are less comparable than penses. ments. those based upon school attendance. Average costs of school operation and maintenance.— 32 $4,755 j $4,035 $720 6,340 5,458 882 33 In Table XXXVIII, page 75, have been given the 5,372 4,594 778 34 5,921 5,145 775 35 aggregate costs of the operation and maintenance of 2,632 2.074 558 36 3,471 2,877 594 37 the schools covered by this report, including payments 5,241 4,411 830 38 2,785 2,342 443 39 for expenses and interest on the municipal investments 4,796 4,10t 692 40 5,787 4,786 1,001 41 in school property, computed at the average rate of 4,710 3,970 740 42 Fall River. Mass 5,020 4,337 683 43 interest on city debt. In Table XLIII are given the 5,540 4,820 720 44 3,009 2,622 387 45 average costs of school operation and maintenance per 4.731 3,951 780 46 5,835 808 5,027 47 1,000 inhabitants, computed on the basis of figures 6,520 5,446 48 1,074 3,511 591 2,920 49 Bridgeport, Conn given in Table XXXVIII. The comparability of the 4,463 3,940 50 Albany, N . Y 523 averages in the total column and in that for school expenses, is affected by the factors described on page 72. T A B L E X L I I I . — A v e r a g e cost per 1,000 inhabitants and maintenance: 1910. of school 90 91 92 93 94 95 97 98 99 100 101 102 103 104 105 106 108 109 Hartford, Conn Trenton, N.J New Bedford, Mass... San Antonio, Tex Reading, Pa Camden, N.J Salt Lake City, Utah. Dallas, Tex Lynn, Mass Springfield, Mass Wilmington, Del Des Moines. Iowa Lawrence, Mass Tacoma, Wash Kansas City, Kans.... Yonkers,N.Y Youngstown, Ohio.. -. Houston, Tex Duluth, Minn St. Joseph, Mo Somerville, Mass Troy, N . Y Utica,N.Y Elizabeth, N.J Fort Worth, Tex Waterbury, Conn Schenectady, N. Y . . . Hoboken,N.J Manchester, N. H E vansvi lie. Ind Akron, Ohio Norfolk. Va Wilkes-Barre, Pa Peoria, 111 Erie, Pa Oklahoma City, Okla. Harrlsburg, Pa , Fort Wayne, Ind Charleston, S. C , Portland, lie , East St. Louis, 111.... Terre Haute, Ind Holyoke, Mass , Brockton, Mass , Bayonne, N. J , Johnstown, Pa Passaic, N. J , South Bend, Ind Covington, Ky. , Wichita, Kans Altoona, Pa Allentown, Pa Springfield, 111 Pawtuckct, R. I Saginaw, Mich Canton, Ohio , 110 111 112 113 114 Blnghamton, N. Y, Sioux City-Iowa.. Lancaster, Pa Springfield, Ohio.. Atlantic City, N. J. operation COST PER 1,000 INHABITANTS OF SCHOOL OPERATION AND MAINTENANCE. City num ber. Total. Grand total.. Group I Group II Group i n Group IV New York. N . Y . . Chicago. Ill Philadelphia, Pa.. St. Louis, Mo Boston, Mass Cleveland, Ohio... Baltimore, Md Pittsburgh, Pa.-.. Detroit, Mich Buffalo, N . Y San Francisco, Cal Milwaukee, w i s . . . Cincinnati, Ohio.. Newark. N.J , New Orleans, La.. Washington, D . C . Los Angeles, Cal... Minneapolis, Minn. Pay ments for ex- Interest on school invest ments. $5,446 $4,686 $760 5,885 4,877 4,838 4,922 5,111 4,171 4,090 4,147 775 706 768 775 $7,360 5,218 4,530 5,002 7,867 5,618 3,414 6,216 4,336 4,561 5,012 4,487 6,173 6,527 3,313 7,220 4,350 5,690 $6,497 4,428 3,959 4,185 6,772 4,787 3,054 5,150 3,806 3,973 4,026 3,995 5,134 5,838 2,924 -6,287 3,824 5,009 790 671 817 1,095 831 360 1,066 530 492 1,039 526 681 GROUP il. Jersey City, N . J . Kansas City, Mo. Seattle, Wash..., Indianapolis, Ind Providence,R. I . Louisville, Ky... Rochester! N . Y . , St. Paul, Minn... Denver, Colo...., Portland, Oreg... Columbus. Ohio.. Toledo, Ohio Atlanta, Ga $4,393 $3,709 5,235 4,554 6,376 5,321 4,993 4,347 5417 4,514 3,859 3,415 4,796 4,320 4,659 4,028 6,465 j 5,480 5,171 4,304 5,008 4,218 5,149 4,475 1 2,715|1 2,353 $684 681 1,055 646 603 444 476 631 085 867 790 674 362 16,904 5,024 4,850 3,203 3,494 5.082 7,074 3,552 5,364 7,729 3,448 7,263 4,533 5,841 4,749 7,440 4,397 3,823 6,395 4,695 5,892 4,519 4,597 3,420 4,067 5,193 4,908 5,967 2,976 3,915 4, OSS 2,975 3,962 5,401 3,870 4,904 4,966 4,2S3 1,952 5,644 4,392 4,772 5,163 5,793 6,396 4,065 4,883 4,390 3,521 3,827 4,605 4,071 5,087 4,920 5,565 4,510 S5,6S8 4,5S6 4,046 2,796 2,051 4,548 6,095 3,035 3,964 6,449 2,916 6,421 4,016 4,700 3,948 6,186 3,652 3,192 4,693 4,185 5,107 3,856 4,W9 3,057 2,927 4,501 4,159 5,277 2,474 3,470 3,912 2,462 3,156 4,679 3,164 3,796 4,260 3,507 1,660 4,854 3,581 4,008 4,454 5,122 5,407 3,288 4,038 3,674 3,070 3,275 3,727 3,317 4.152 4,307 4,771 3,826 S3,821 $3,338 5,590 4,519 3,687 2,949 4,390 3,624 | 5,986 |1 4,871 1 $1,306 438 804 407 543 534 979 517 1,400 1,280 532 842 517 1,141 801 1,254 745 631 1,502 710 785 693 548 363 1,140 692 749 690 502 445 776 513 806 722 706 1,108 706 776 322 790 811 764 709 671 089 777 845 716 451 552 878 754 935 613 794 1483 1,071 738 766 1,115 DESCRIPTION OF GENERAL TABLES. 81 TABLE XLIII.—Average cost per 1,000 inhabitants of school operationfor and maintenance: 1910—Continued. GBotrp iv—continued. COST PEB 1,000 INHABITANTS OF SCHOOL OPEBATION AND MAINTENANCE. Total. Little Bock. A r k . . . . Rockford,Iil Bay City, Mich York, Pa Sacramento, Cat Chattanooga, Tenn.. Maiden, Mass Pueblo, Colo Haverhill, Mass Lincoln, Nebr New Britain, Conn... Salem, Mass Topeka, Elans Davenport, Iowa.... McKeesport, Pa Wheeling, W . V a . . . . Berkeley, Cal Superior, Wis. Newton, Mass San Diego, CaL Kalamazoo, .Mich.... El Paso, Tex Butte, Mont Flint, Mich Chester, Pa Dubuque, Iowa. Montgomery, Ala Woonsocket,R.I.... Racine, Wis Fitchburg, Mass Elmira,N.Y Galveston, Tex Quincy. in. Knoxville, Tenn. Newcastle, Pa West Hoboken, N. J. Hamilton, Ohio Springfield, Mo Lexington, Ky. Roanoke, Va. Joliet,Ill Auburn, N. Y East Orange, N. J . . . Taunton, Mass Charlotte, N. C Everett, Mass Portsmouth, Va Oshkosh, Wis Cedar Rapids, Iowa.. Quincy, Mass Chelsea, Mass PerthAmboy,N.J.. Pittsfield, Mass Joplin, Mo Wmiamsport,Pa.... Jackson, Mich Jamestown, N. Y Amsterdam, N. Y . . . Lansing, Mich Huntington, W. V a . Decatur, HI Mount Vernon, N. Y Lima, Ohio Niagara Falls. N . Y . . Lacrosse, Wis Newport, Ky Pasadena, Cal $4,002 5,361 4,683 4,2S6 6,565 2,876 6,207 5,192 5,495 5,574 4,250 4,822 5,865 5,816 5,716 4,729 8,432 5,108 10,534 6,5SS 5,839 5,718 6,319 2,772 3,972 3,556 3,194 3,241 4,922 4,603 4,427 4,225 42S9 2,835 4,643 5,523 5,097 3,141 3 133 3,093 4,623 4.658 7,424 4,758 2,021 6,624 1,746 4,223 5,987 5,804 5,898 5,052 5,601 4,289 4,280 4,539 5,038 3,096 4,106 3,036 4,608 8,030 4,590 5,383 5 175 3,774 8,951 Pay ments for ex- 13,082 4,656 4,029 3,395 5,466 2,414 5,213 4,381 4,644 4,985 3,514 3,956 5,029 4,928 4,846 3,725 7,162 4,446 8,616 5,266 4,923 4,824 5,612 2,357 3,276 3,036 2,527 2,782 4,123 3,830 3,583 3,487 3,584 2,240 4,139 5,097 4,490 2,780 2,788 2,647 3,662 3,612 6,042 4,162 1,839 5,686 1513 3,624 5,222 4,833 4,841 4,469 4,770 3,520 3,778 3,693 4,280 2,731 3,365 2,552 3,934 7,104 3,468 4,697 4,495 2,879 8,243 Interest on school invest ments. 1920 705 654 891 1,099 462 994 811 851 589 736 866 836 888 870 1,004 1,270 662 1,918 1,322 916 894 707 415 696 520 667 459 799 773 448 738 705 595 509 431 607 361 345 446 961 1,046 1,382 596 182 938 233 604 765 971 1,057 583 831 769 502 841 758 365 743 484 674 926 1,122 895 708 An examination of the foregoing table discloses the fact that while there is a tendency for the payments for school expenses per 1,000 inhabitants to increase with the size of the city, there is no such tendency in the case of the interest on the value of school prop erty. The latter is the same for Group IV as for Group I, and the average for both these groups is somewhat higher than that for all cities combined and considerably higher than the averages for Groups II and III. The average payments for school expenses, like the average total costs, were lowest in Group III. As a rule, cities for which the average payments for expenses were low were the ones with low averages 50065°—13 6 interest on school property; and vice versa, those with very high average payments for expenses reported high interest costs, although there were a few excep tions which in some cases arose from faulty valuations of school property. The cities of the several groups with the highest and lowest costs per 1,000 inhabit ants for school operation and maintenance were as follows: Group I: Boston, Mass., $7,867; New Orleans, La., $3,313. Group II: Spokane, Wash., $6,520; Birmingham, Ala., $2,632. Group III: Springfield, Mass., $7,729; Charleston, S. 0., $1,982. Group IV: Newton, Mass., $10,534; Portsmouth, Va., $1,746. The cities in the same groups reporting the highest and the lowest payments for expenses per 1,000 inhab itants were:. Group I: Boston, Mass., $6,772; New Orleans, La., $2,924. Group II: Denver, Colo., $5,480; Birmingham, Ala., $2,074. Group III: Springfield, Mass., $6,449; Charleston, S. C , $1,660. Group IV: Newton, Mass., $8,616; Portsmouth, Va., $1,513. The cities in these four groups with the largest and the smallest reported interest cost per 1,000 inhabitants were: Group I: Group II: Group III: Group IV: Boston, Mass., $1,094; Baltimore, Md., $351. Spokane, Wash., $1,074; Atlanta, Ga., $362. Duluth, Minn., $1,501; Charleston, S. C, $323. Newton, Mass., $1,918; Charlotte, N. 0., $182. Boston and Newton, Mass., reported the highest aver ages both for expenses and for interest, and Charles ton, S. C, the lowest, in their respective groups. For every group except Group II the city reporting the highest average payments for expenses also re ported the highest average total cost. In Group II Spokane, Wash., reported the highest average total cost and Denver, Colo., the highest average for expenses, although the latter average was but slightly greater than that for Spokane, which reported the highest aver age cost for interest on the investment in school prop erty. The lowest average total cost and the lowest average payments for expenses were in each case reported by the same city. Averages per 1,000 pupils in regular attendance.— The average payments for the expenses of the four classes of schools per 1,000 pupils in regular attendance in the 170 cities for which figures are presented were $38,499. The average for the cities of Group I, $41,410, was considerably higher than the averages for the other three groups, which were $35,307, $35,042, and $32,813, respectively. These averages show, as do the averages presented in Table 34, a general tendency for school expenses to increase with the size of the cities. The largest and the smallest averages for the cities of the several groups were as follows: Group I: Group II; Group III: Group IV: Washington, D. C, $45,577; Baltimore, Md., $29,362. Oakland, Cal., $45,565; Birmingham, Ala., $19,489. Covington, Ky., $44,103; Charleston, S. 0., $19,975. Pasadena, Cal., $57,034; Portsmouth, Va., $15,412. Average expenses of general administration.—The payments per 1,000 pupils for the expenses of general 82 FINANCIAL STA1 STICS OF CITIES. administration for the 170 cities amounted to $1,586; being $36,894, while those for Groups II, HI, and IV and for the four groups of cities they amounted to were $29,432, $30,604, and $28,242, respectively. It $1,667, $1,339, $1,541, and $1,632, respectively. The is interesting to note that the average for the cities low average for Group II reflects the fact that it has of Group II is slightly less than the average for Group relatively a greater number of cities whose average fTT. In Group I the average expense varied from payments for administration expenses were less than $41,473 in New York, N. Y., to $26,119 in Baltimore, $1,000 per 1,000 pupils than any other group, the Md.; in Group II, from $39,805 in Oakland, Cal., to cities with these low averages constituting about 11 $16,929 in Birmingham, Ala.; in Group III, from per cent of the cities in Group III, 16 per cent of the $38,775 in Yonkers, N. Y., to $17,301 in Charleston, cities in Groups I and IV, and 33 per cent of the cities S. C; and in Group IV, from $50,337 in Pasadena, Cal., to $13,100 in Portsmouth, Va. in Group II. Average expenses for instruction.—The payments for Averages for secondary day schools.—The total pay instruction per 1,000 pupils amounted to $30,136 for ments per 1,000 pupils for the expenses of secondary the 170 cities, and to $32,681, $27,680, $26,839, and day schools, exclusive of those of general administra $24,929, respectively, for the four groups of cities, tion, were $75,718, of which $64,571, or 85.3 per cent, being largest for the cities of Group I and decreasing was for instruction, and $11,147, or 14.7 per cent, for uniformly from that group to Group IV. The rel other expenses. It will be seen from the table that atively greater cost of instruction per 1,000 pupils while the cost of instruction per 1,000 pupils in secon in the larger than in the smaller cities which is shown dary day schools increased quite regularly through the by the foregoing averages appears also in the averages different groups of cities from $47,821 in Group TV to $75,599 in Group I, the average payments for other for both elementary and secondary schools. The average payments for instruction shown in the expenses showed no such regular increase, the average table for all the different kinds of schools combined for Group HI being greater than that for Group II. should be studied in connection with the averages for Among the cities of Group I, the largest average, the individual kinds of schools. Those averages differ $111,127, was reported for St. Louis, Mo.; 78.9 per very greatly, being $27,393 for elementary day schools, cent of this amount was for instruction and 21.1 per $64,571 for secondary day schools, and $152,915 for cent for other expenses. Philadelphia, Pa., shows normal schools, as compared with an average of the second highest average payments for total ex $30,136 for the aggregate of the four classes included penses, the percentages represented by the pay in the table. A slight variation in the relative number ments for instruction and for all other expenses of pupils in the different classes of schools might differing but little from those for St. Louis. New readily produce an average for ^11 the schools for a York, N. Y., which ranks third, shows an average of given city lower than that shown for another city $99,973, of which S91,363, or 91.4 per cent, was for with absolutely lower averages for all of the different instruction, and $8,610, or 8.6 per cent, for other pur kinds. Greater importance is therefore to be attached poses. The great difference in the percentages for to the averages for the various kinds of schools than the cities mentioned above doubtless results from dif ferences in methods of accounting, whereby in one city to the averages for the four combined. expenses are charged to the instruction account which Average expenses other than for general administror in other cities are charged to other accounts. tion and instruction.—The payments per 1,000 pupils Normal schools.—The term "normal schools," as for school expenses other than those of general ad ministration and instruction amounted to $6,777 for used in this report, is the common designation of the 170 cities, and to $7,062, $6,288, $6,662, and schools and classes which are operated or maintained $6,252, respectively, for the four groups of cities. for the purpose of training teachers. It should be These averages, like those for all school expenses and noted that some of the so-called normal schools for for instruction, show a pronounced tendency to in which statistics are included in Tables 31 to 37 are crease with the size of the city, although there are merely normal training classes. The averages of Table marked exceptions in every group of cities, and the 34 for normal schools are less comparable than those average for Group II is less than that for Group III. for other kinds of schools because of differences in local Further, the difference between the average for Group methods of segregating normal school expenses and of I and that for Group IV is much less, relatively, than classifying pupils. in the case of the average for expenses of instruction. Night schools.—The total payments per 1,000 pupils Averages for elementary day schools.—The total payfor expenses of night schools, exclusive of expenses of ments per 1,000 pupils for the expenses of elementary general administration, amounted to $15,649, of which day schools, exclusive of those of general administra $14,102, or 90.1 per cent, was for instruction, and tion, amounted to $33,976, of which $27,393, or 80.7 $1,547, or 9.9 per cent, was "for other expenses. In per cent, were for instruction and $6,572, or 19.3 per addition to the 61 cities for which averages are given a cent, for other expenses. The average for the cities number of others reported expenses of night schools, of Group I exceeded the averages for the other groups, but as the attendance was not reported it is not pos DESCRIPTION OF GENERAL TABLES. 83 sible to show the average expenses per .1,000 pupils for TABLE 35. these cities. Averagesfor schoolsfor colored pupils.—The following Average attendance at schools.—The average daily table shows for the 35 cities which maintain separate attendance at all schools of the 170 cities from which schools for colored pupils the average payments per more or less complete reports of school attendance 1,000 pupils for expenses of elementary and second were obtained was 3,154,552, of which 1,819,343, or 57.7 per cent, were reported for cities of Group I; ary day schools: 565,338, or 17.9 per cent, for cities of Group II; TABLE XLIV.—Average payments per IfiOO pupils in regular attend 441,309, or 14 per cent, for cities of Group III; and ance for expenses of elementary and secondary day schools for colored 328,562, or. 10.4 per cent, for cities of Group IV. pupils: 1910. These percentages may well be compared with the percentages which the population of these several AVERAGE PAYMENTS PER 1,000 PUPILS FOB EXPENSES. groups of cities constitutes of the population of the 170 cities, which are 57.5, 18.3, 15.1, and 9.1, respec Elementary day schools. Secondary day schools. City tively. The reported attendance was, therefore, CITY. ber. slightly greater relatively in Group I than in Group II Ex Ex All All penses other penses or Group III, when population is taken into considera ofinTotal. Total. ofin- other ex ex struc- ! penses. struc* tion. This greater relative attendance in the cities tion. penses. tion. of Group I explains in part the greater per capita ex 4 136,561 131,106 $5,455 999,513 $85,344 $14,169 penditures for the schools of that group shown in 23,1091 20,513 2,596 75,845 65,534 10,311 7 16,852 14,270 2,582 15 Table 34. 39,910 34,168 5,742 99,887 81,126 9,761 16 33,653 \ 26,674 6,979 101,427 78,828 22,599 20 Average attendance at elementary day schools.—The 22,444 J 19,104 3,340 57,872 I 50,570 7,302 24 Louisville, Ky 8,381 1 7,348 1,033 I 28,0S9 26,198 1,891 36 reported average daily attendance at elementary day 18,885 15,477 3,408 71,169 62,461 8,708 37 11,362 5,464 5,679 9,372 1,990 11,143 39 schools was 2,741,509, or 86.9 per cent of the reported 12,206 2,456 i 9,750 45 37,319 33,855 3,464 25,629 22,033 3,596 1 33,000 38,000 54 attendance at all the schools for which Table 35 contains 16,551 1,871 36,042 14,680 58 Dallas, Tex 43,175 7,133 21,606 18,039 3,567 76,756 58,607 18,149 65 Kansas City, Eans statistics. The corresponding percentages for the four 13,703 1,604 25,363 12,099 27,611 2,248 68 Houston, Tex 62,785 25,991 36,794 172,197 102,804 69,393 70 groups of cities are 86.7, 87.1, 87.6, and 86.7, respec 13,3S1 11,000 2,381 53,750 43,500 10,250 75 24,834 21,4S2 3,352 201,720 141,820 59,900 80 tively, showing no material variation among the 10,535 9,467 1,068 82 Norfolk, Va 14,929 11,720 3,209 90 several groups of cities. The percentages for the 35,735 25,044 10,691 92 East St. Louis, III (0 0) 0) 28,215 23,080 5,135 93 individual cities show very little variation, the com 54,249 1 40,901 13,348 50,700 44.666 6,700 101 1 120 Chattanooga, Tenn.... 13,845 1 9,884 3,961 C ) 0) } paratively few exceptions which are to be noted re 41,202 17,368 130 Wheeling, \v\ Va ... 58,570 22,765 18,822 3,943 138 El Paso, Tex sulting for the most part from some error in the 149 Galveston, Tex (0 0) ! (0 9,240 8,209 & 151 19,315 19,315 reported attendance at some classes of schools, or from 7,538 4,012 11,550 155 32,000 28,100 3,900 39,862 36,356 3,506 156 21,120 18,411 2,709 some difference in the data on which the average at 157 14,421 12,492 1,929 7,594 8,593 162 tendance was computed. The cities with the greatest 999 164 8,083 1 6,381 1,702 19,354 16,427 2,927 171 Joplin, Mo ♦ variation in this respect are Cleveland, Ohio, and New 74,636 74,636 177 Huntington, W. V a . . . 13,492 11,080 2,412 183 Newport. Ky 51,899 21,479 30,420 ark, N. J., in which the attendance at elementary day schools represented only 70.8 per cent and 63.6 per cent, i Number of pupils in regular attendance not reported. respectively, of the total reported school attendance. Of the 35 cities included in the above table, 5 re These low percentages are caused by the very great ported expenses for normal or night schools for colored number of pupils attending the summer schools and pupils. For 4 of these cities the average payments for playgrounds of these cities. the expenses of such schools per 1,000 pupils in regular Average attendance at secondary day schools.—The attendance are given in the following table: reported average daily attendance at secondary day schools in the 170 cities was 249,144, or 7.9 per cent of TABLE XLV.—Average payments per lt000 pupils for expenses of the reported attendance at all schools. The corre normal and night schools for colored pupils: 1910. sponding percentages for the four groups of cities were 6.4, 9.5, 9.4, and 11.2, respectively. The percentage AVERAGE PAYMENTS PEP. 1,000 PUPILS FOR EXPENSES. of secondary day school attendance was nearly one and Night schools. Normal schools. one-half .times as great in Groups II and III as in City CUT. Group I, and was nearly twice as great in Group IV numEx ber. All All as in Group I. From this it can be seen that the penses ' other Expenses other of In Total. of in Total. ex ex relative number of pupils attending the secondary struc penses. struction. penses. tion. day schools decreases in a marked degree as the size of the city increases. This fact is also evidenced 7 Baltimore, Md $6,934 $5,771 $1,163 $70,872 $70,872 16 Washington, D. C 120,843 [ 112,619 $8,224 b) 14,459 3,068 by the ratios between the average attendance at 24 Louisville, Ky 17,527 13,000 1,650 45 Nashville, Tenn... secondary day schools and that at elementary day 14,650 schools. This ratio was 9.1 per cent for the 170 cities, 1 Number of pupils in regular daily attendance not reported. 84 FINANCIAL STATISTICS OF CITIES. and for the four groups of cities, 7.4, 11.9, 10.8, and III, 44; and Group IV, 38. More or less complete data relating to average attendance at these schools 12.9 per cent, respectively. were secured from 69 cities, distributed as follows: Average attendance at normal schools.—As has been previously mentioned, the average daily attendance at Group 1,10; Group II, 20; Group III, 22; and Group normal schools was not reported for a number of cities IV, 17. Reports of attendance were more generally and was imperfectly reported for others, and hence obtained from cities having a considerable attendance the statistics in the column showing the attendance at night schools, such as those of Group I, than from at such schools are less complete than those for elemen those with a smaller attendance, and hence the total tary and secondary day schools. Of the 50 cities for average attendance reported is a much closer approxi which Table 31 contains normal school statistics, data mation to the total actual attendance at night schools as to attendance were secured for 34. The reported than the number of cities reporting would indicate. attendance for the 34 cities for which Table 35 gives The total average attendance as shown in this table figures was 6,866, or 0.2 per cent of the total daily was 117,835, which represented 3.7 per cent of the attendance at all schools. Had complete reports been total reported attendance at all schools. If complete secured for all the 50 normal schools, this percentage reports from all cities having night schools had been could not have been greater than 0.3. secured, this proportion would probably have been a Average attendance at other day scliools.—The average little less than 5 per cent. daily attendance at day schools other than elementary, School sittings reported.—The total school sittings secondary, and normal schools was secured for only 33 reported numbered 3,626,649. Of this number, 3,308,cities, although a somewhat larger number of cities 345, or 91.3 per cent, were reported for elementary maintained other schools and school activities. day schools, and 298,465, or 8.2 per cent, for secondary The character of the other schools and educational day schools. The sittings in elementary day schools activities for which Table 35 gives the average daily exceeded the average attendance in those schools by attendance is shown in Table XLVI, which gives the 566,836, or 20.7 per cent of the average number in reported attendance for each kind of school or educa attendance. In like manner the sittings in the tional activity. secondary day schools exceeded the average daily attendance in those schools by 49,321, or 19.8 per cent TABLE XLVI.—Average daily attendance at day schools and other activ of the average attendance in those schools. The sit ities included under the heading "All other," in Table 85. tings in normal schools exceeded the average daily ♦a attendance in such schools by 79.2 per cent, while the sittings reported for schools other than elemen tary and secondary day schools and normal schools were materially less than the average daily attendance. '§8 The specially large excess of sittings reported for nor 30718,32315,277 2,023 mal schools may include, for some cities, the seats pro 1,765 756 Total. 48 700 l vided for the grade pupils in model schools as well as 380 l NewYorfcN.Y... 479 141 () 135 421 2 Chicago, 111 160 for the normal pupils proper. The figures for the 3 Philadelphia, Pa. 371 4 St. Louis, Mo number of sittings in other schools can not properly be 127 304 5 Boston, Mass. 145 6 Cleveland, Ohio... 72 4,749 6,971 127 110 compared with the attendance at such schools, as 40, 10 Buffalo, N . Y . . . . . 12 Milwaukee, Wis.. "96 shown in the table, for the reason that many of these 13 Cincinnati, Ohio i. 78, 14 Newark, K.J 8,544 8,306 17 Los Angeles, Cal.. schools, including all of the night schools, are main 107 20 Kansas City, Mo.. 36 21 Seattle, Wash tained in buildings which are devoted primarily to ele 128 25 Rochester, N . Y . . 148 522 18. mentary or secondary day schools and whose sittings 28 Portland, Oreg.... 131 29 Columbus, Ohio.. are therefore included in the figures for such schools. 30 Toledo, Ohio 700 33 Worcester, Mass.. 75 34 Syracuse, N . Y . . . School buildings.—The total number of school build 31 43 Dayton, Ohio 48 Spokane, Wash... 23] ings reported in Table 35 is 7,452, of which 3,194, or 50 Albany,!*. Y 109 61 Hartford. Conn... 42.9 per cent, were in cities of Group I; 1,617, or 21.7 30 66 Yonkers.N.Y.... 19 74 Elizabeth, N . J . . . per cent, in cities of Group II; 1,528, or 20.5 per cent, 78 Hoboken,N.J.... 14 88 Harris burg, P a . . . in cities of Group III; and 1,113, or 14.9 per cent, in 108 Saginaw, Mich 22 117 Bay City, Mich... cities of Group IV. The average number of school sit 135 Newton, Mass 18 520 145 Racine, wis tings per building for all cities and for the four groups 161 Taunton, Mass.... 14 182 La Crosse, Wis.... of cities was 487, 605, 443, 386, and 348, respectively. From this it appears that the seating capacity of school i Colleges reported, but not the average attendance. buildings increases with the size of the city, being Average attendance at night schools.—Payments werenearly 74 per cent greater in the cities of Group I than reported as having been made for the expenses of in those of Group IV. The greater capacity of the night schools by 131 cities, distributed in the four school buildings in the larger cities as compared with groups as follows: Group I, 18; Group II, 31; Group those of the smaller cities probably explains to some til DESCRIPTION OF GENERAL TABLES. 85 extent why the expenses other than those for instruc TABLE XLVII.—Rooms used for night schools: 1910—Continued. tion, as shown in Table 34, do not tend to increase as City Num City rapidly with the size of cities as do the expenses for num Num CITY. ber of n u m CITY. ber of ber. ber. rooms. instruction. rooms. Of the school buildings reported in the table, 6,912, 49 3 13 103 or 92.8 per cent, were for elementary schools, and 438, or 4 50 Albany, N . Y 51 104! Allentown, P a . . . . . . . . 51 3 43 105 Springfield, 111 5.9 per cent, for secondary schools, the number of 47 52 Trenton, N . J 106 47 53 N e w Bedford, Mass 99 108! 15 sittings per building being 479 and 681, respectively. 54 San Antonio, T e x 6 * no Binghamton, N . Y . ; . . . 8 55 Reading, pft 50 Of the total number of school buildings, 1,644, or 10 56 Camden^ N . J 112 Atlantic City, N . J 10 4 58 Dallas, T e x . . . . , . . , 114 Bockford, 111 22.1 per cent, were constructed of wood, and 5,745, 59 I*ynn M a m . . . * 116 3 60 117 64 8 or 77.1 per cent, of brick or stone. The 63 tabulated 119 Maiden, Mass 61 Wilmington, Del ! 4 23 121 62 25 2 in the column headed "All other" were probably con 123 N e w Britain, Conn 63 22 62 125 s^lem. Mass,.. 66 Yonkers,N.Y 33 j 13 structed of cement or similar material. Most of the 126 Superior, W i s 4 67 4 134 Newton, Mass 68 Houston, T e x . . , , , . 29 18 | buildings (7,105, or 95.3 per cent) were owned by the 135 San Diego, Cal I 71 28 136 g 72 Troy, N . Y . 22 cities, and the remainder were rented or used free of 137 3 73 TJtiea.N.Y 26 144 Racine, Wis 3 74 Elizabeth, N. J 36 charge, being owned by private individuals or corpo 145 76 13 30 146 TCJmfrft, fr Y 3 77 57 1 rations. 148 9 78 Hoboken, N . J 20 152 West Hoboken, N . J . . . 80 2 14 Schoolrooms.—Under the heading "Schoolrooms," 81 Akron, Ohio 153 Roanoke, Va 7 157 Auburn, N . Y . 82 Norfolk, Va ^ 2 *| in Table 35, is shown the number of rooms used for 159 83 19 1 163 3 84 Peoria, 111 recitation, laboratories, shops, assembly purposes, and 164 Oshkosh, w i g 5 7 85 Erie, Pa 165 Cedar Rapids, Iowa 5 87 Oklahoma City, Okla.. 5 gymnasiums. The rooms used for recitations, labora 166 8 14 88 Quincy, Mass L . . . 167 Chelsea, Mass 91 Portland, Me 16 tories, and shops are all tabulated under the generic 92 East St. Louis, 111 10 31 168 170 94 17 designation of "classrooms." Such rooms constitute 172 o 96 36 174 1 2 97 Bayonne, N. J . . 93.3 per cent of all rooms reported. The rooms 175 Mount Vernon, N . Y . . 51 99 Passaic, N . J 12 179 Niagara Falls, N . Y . . . . 53 100 12 reported under the designation of "assembly rooms" 181 18 26 constitute 1.4 per cent of the total, and those classed 3 as "gymnasiums" 0.6 per cent of the total. In addi TABLE 36. tion to the rooms classified, the table includes 4,172 School employees.—In Table 36 are presented sta rooms reported for Philadelphia without classification. tistics of school employees classified according to the Of the total number of rooms reported, 78,124, or character of the service performed and the kind of 86.7 per cent, were used for elementary schools; 10,995, school in which employed. Table XLVlil, which or 12.2 per cent, for secondary schools; 490, or 0.6 per follows, shows for the 178 cities for which statistics of cent, for normal schools; and 454, or 0.5 per cent, for school employees were secured and for the four groups other schools. of cities the percentage which each of the principal Roomsfor night schools.—As night schools are always classes of school employees constituted of the total. conducted in buildings used for day schools, the rooms used for night schools are included with those reported TABLE XLVIIL—Per cent of school employees represented by admin* istrative officers, supervisors and teachers, and other employees: 1910. in Table 35 as for day schools. The reports as to the number of rooms used for night schools are not as com Adminis-| Supervi Other plete as could have been desired, but Table XLVII, trative sors and employ GROUPS OF CITIES. officers. teachers. ees* which follows, presents the information that was secured. y r # 178 cities. Group I Group II Group III Group IV TAB&E XLVII.—Rooms usedfor night schools: 1910. City QUID' ber. 2 3 4 5 6 7 8 10 11 12 13 14 15 17 18 10 20 21 22 23 24 Num ber o! rooms. CUT. Chicago. Ill ! Philadelphia, Pa St. Louis, Mo Boston, Mass 708 372 132 290 215 135 75 152 80 129 143 276 88 47 23 83 5 209 Baltimore, Md.. ". Pittsburgh, Pa Buffalo, N . Y Cincinnati, Ohio Newark. N. J Minneapolis, Minn Jersey City, N . J Kansas City. Mo Seattle, Wash City num ber. I 151 35 1 25 26 27 29 30 32 33 34 35 37 38 39 40 41 42 43 44 45 46 47 48 Num ber of rooms. CITY. 230 33 45 20 22 14 97 50 Rochester, N . Y S t . Paul, Minn Toledo, Ohio. '..... 35 4 50 18 39 13 Omaha, Nebr 47 3 103 21 Grand Rapids, M i c h . . . 101 Lowell, Mass 53 1 6 0.8 91.2 8.0 0.5 0.8 1.2 1.5 90.7 92.8 91.5 91.0 8.8 6.4 7.3 7.5 Administrative officers.—The percentage of persons employed as administrative officers increases from Group I to Group IV, being three times as great in the latter as in the former group. The largest actual and relative number of administrative officers reported for any individual city was for Pittsburgh, Pa., in which there were 101 such officers, which constituted 11.1 per cent of all school employees reported for the city. This large number was due to the numerous independent school districts which existed in that city in 1910. For a few cities no report as to administrative officers was secured. 86 FINANCIAL STATISTICS OF CITIES. Supervisors,' teachers, and other employees.—The Elizabeth, Hoboken, Bayonne, and East Orange, N. J.; supervisors and teachers reported for the 178 cities Cambridge, Lynn, and Pittsfield, Mass.; Portsmouth, numbered 106,058, of whom 58,177, or 54.9 per cent, Va.; Charleston, S. C; Harrisbuig, Pa.; Youngstown, in the cities of Group I; 20,072, or 18.9 per cent, in Ohio; Peoria, IQ.; Denver, Colo.; and Portland, Oreg. the cities of Group II; 16,547, or 15.6 per cent, in the It will be noted that this list includes all the cities of cities of Group III; and 11,262, or 10.6 per cent, were New Jersey in which payments for teachers' pension in the cities of Group IV. Of the total number, 84,037, funds were reported. A number of the cities men or 79.2 per cent, were employed in elementary schools; tioned, notably Denver, Colo.; Portland, Oreg.; Lynn, 11,415, or 10.8 per cent, in secondary schools; 602, or Mass.; and Peoria, 111., reported only small payments, 0,6 per cent, in normal schools; 3,423, or 3.2 per cent, indicating that the pension system was not fully estab in other day schools; and 6,581, or 6.2 per cent, in lished in those cities, and that the only payments made night schools. There were 9,256 employees other than by them were special ones in the shape of grants to those mentioned, of which number 5,996, or 64.8 per particular individuals or in exceptional cases. Cities with permanent teachers9 pension funds.—The cent, were janitors and clerks, etc. 19 cities having permanent funds with investments for TABLE 37. the payment of teachers' retirement pensions reported Teachers' pensions.—Pensions and gratuities are assets in those funds at the close of 1910 amounting to paid to the teachers and former teachers of the $3,337,373, of which $283,474 was in cash and the bal public schools by two methods—(1) from or through ance in securities of various kinds. These funds paid the agency of public trust funds established for that out $1,255,140 in pensions, $7,514 for expenses of fund purpose and (2) directly from the school district or management, and $1,711,892 for investments pur city corporation treasury. Table 37 presents for chased. They received during the year an aggregate cities having public trust funds for teachers' pensions of $2,835,014, of which amount, $1,300,045 was from a summary of the receipts and payments of such funds, sales of investments and $1,593,958 was revenue or together with the cash balances at the beginning and fund income. Of this latter amount, $129,165, or close of the year, and the total assets at the close of 8.1 per cent, was derived from the income of invest the year. For cities paying teachers' pensions and ments; $8,456, or 0.5 per cent, from gifts; and $799,290, gratuities, but not having permanent pension funds for or 50.2 per cent, from teachers' contributions to pen teachers, the table shows the amount of payments, sion funds; while $656,648, or 41.2 per cent, was con made for the specified purpose, balanced, except in tributed from the general funds of the school district the case of one city, by receipts to a like amount in or appropriated by the city corporation from the the column headed "From city," indicating that the general fund. pensions and gratuities paid were from the general Pensions in cities classified according to population.— appropriation of the city corporation or from the Of the 18 cities of Group 1,11 reported the payment of general fund of the school district. The single excep pensions, the amount paid by them constituting 92 tion was Portsmouth, Va., in which a small amount per cent of that paid by all. Of the 32 cities of the was contributed by the teachers for a state pension second group, 13 reported the payment of pensions fund. Forty-four cities reported the payment of amounting to only 4.9 per cent of the total. Pensions teachers' pensions and gratuities. Of that number, 25 were paid by 14 of the 59 cities of Group III and by had permanent pension trust funds, and 19 did not. only 6 of the 75 cities of Group IV, the amounts so The total pensions and gratuities paid in 1910 by the paid representing 2.6 and 0.5 per cent, respectively, 44 cities amounted to $1,255,140, of which $1,195,151, of the aggregate payments for pensions and gratuities or 95.2 per cent, was paid by the 19 cities maintain reported. The payment of pensions as well as the ing teachers' retirement funds with investments, and establishment of teachers' retirement funds has been $59,989, or 4.8 per cent, was paid by the other 19 cities. adopted as a policy by the larger cities to a much Cities without permanent teachers' pension funds.— greater extent than by the smaller. Of the total pay The cities paying pensions but maintaining no per ments for pensions, $844,319, or 67.3 per cent, was manent retirement funds with investments were paid by New York City alone, which city also reported Newark, Jersey City, Paterson, Trenton, Camden, I 34.8 per cent of the assets of pension funds. DESCRIPTION OF GENERAL TABLES. 87 LIST OF CITY NUMBERS. Throughout the general tables of this report the cities are arranged and numbered according to the esti mated population on April 15, 1910. For convenience in finding any particular city, the following list has been prepared, the cities being arranged alphabetically, by states, and the city number assigned to each being indicated. CITY A N D STATE. ALABAMA: Birmingham Mobile Montgomery ARKANSAS: Little Rock CALIFORNIA: Berkeley Los Angeles Oakland Pasadena Sacramento San Diego San Francisco COLORADO: Denver Pueblo City num ber. 133 17 32 184 119 136 11 49 51 125 35 76 61 16 FLORIDA: Jacksonville Tampa t 95 147 GEORGIA: Atlanta Augusta Macon Savannah 31 131 132 36 ILLINOIS: Chicago Decatur East St. Louis Joliet Peoria Quincy Rockford Springfield 2 178 92 158 84 150 116 105 INDIANA: Evansville Fort Wayne Indianapolis South Bend Terre Haute 80 89 22 100 101 156 24 183 LOUISIANA: New Orleans.. 15 MAINE: Portland 91 MARYLAND: MASSACHUSETTS : Boston Brockton Cambridge Chelsea Everett Fall River Fitchburg Haverhill...... Holyoke i. Lawrence Lowell Lynn Maiden New Bedford.. Newton Pittsfield Quincy Salem Somerville Springfield..... Taunton Worcester 5 96 47 168 163 42 146 123 94 63 46 59 121 53 135 170 167 126 71 60 161 33 MICHIGAN: Bay City Detroit Flint Grand Rapids. Jackson Kalamazoo..... Lansing Saginaw 117 9 140 44 173 137 176 108 MINNESOTA: Duluth Minneapolis... St. Paul 69 18 26 MISSOURI: IOWA: Cedar Rapids Davenport Des Moines Dubuque Sioux City Covington Lexington Louisville Newport 166 128 62 142 111 Joplin Kansas City... St. Joseph St. Louis Springfield.... CITY AND STATE. City nuxn* ber. 171 20 70 4 155 Butte 139 NEBRASKA: Lincoln Omaha 124 41 N E W HAMPSHIRE: Manchester 79 N E W JERSEY: Atlantic City... Bayonne Camden East Orange— Elizabeth Hoboken Jersey City Newark Passaic Paterson Perth A m b o y . . Trenton West Hoboken. 114 97 56 160 74 78 19 14 99 40 169 52 153 N E W YORK: Albany Amsterdam Auburn Bingham t o n . . . Buffalo Elmira Jamestown...! Mount Vernon. New York Niagara Falls.. Rochester Schenectady.. Syracuse Troy Utica Yonkers NORTH CAROLINA: Charlotte 50 175 159 110 10 148 174 179 1 181 25 77 34 72 73 66 162 OHIO: Akron Canton.. v Cincinnati Cleveland Columbus Dayton Hamilton. Lima. x>ledo. Youngstown... OKLAHOMA: Oklahoma City. OREGON: Portland CITY A N D STATE. PENNSYLVANIA: MONTANA: 65 127 102 Baltimore 27 122 DISTRICT OP COLUMBIA: Washington Kansas C i t y . . . . Topeka Wichita KENTUCKY: 115 X DELAWARE: Wilmington number. KANSAS: 36 107 143 CONNECTICUT: Bridgeport Hartford New Britain New Haven Waterbury City CITY AND STATE. 81 109 13 6 29 43 154 180 113 30 67 87 28 Allentown Altoona Chester Erie Harrisburg Johnstown Lancaster McKeesport NewCastle Philadelphia.... Pittsburgh Reading Scranton Wilkes-Barre... Williamsport.... York....!. RHODE ISLAND: Pawtucket Providence Woonsocket SOUTH CAROLINA: Charleston TENNESSEE: Chattanooga ' Knoxville Memphis Nashville TEXAS: Dallas El Paso Fort Worth Galveston Houston San Antonio UTAH: Salt Lake City. VIRGINIA: Norfolk Portsmouth Richmond Roanoke WASHINGTON: Seattle Spokane Tacoma , WEST VIRGINIA: Huntington... Wheeling 177 130 WISCONSIN: La Crosse Milwaukee Oshkosh Racine Superior 182 12 165 145 134 GENERAL TABLES FINANCIAL STATISTICS OF CITIES. 90 TABLE !•—DATE OF INCORPORATION, POPULATION, AND AREA OF CITIES HAVING A POPULATION OF OVER 30,000 ON APRIL 15, 1910. [For a list of the cities arranged alphabetically by states, with, the number assigned to each, see page 87. For a text discussion of this table, see page 26.] DATE OF mCOBFORATION AS A c r r r . $ AREA (ACBES) APRIL 15, 1910. POPULATION. April 15, 1910. First. Latest. Junel, 1900.1 27,316,407 20,207,103 Grand total., 15,193,901 11,617,020 5,108,237 3,582,355 4,178,915 2,919,628 2,835,354 2,088,100 Group I . . . Group I I . . Group I I I . Group IV., Junel, 1890.& ABEA (ACBES) ANNEXED SINCl JUNE 1, 1900. Total. Land. 15,136,911 »2,724,025.6 '2,335,664.6 1196,592.4 * 361,184.9 341,668.5 19,516.4 • 72,416.8 54,973.4 •39,579.2 •29,623.0 73,697.0 155,855.9 • 86,911.5 44,720.5 73,001.6 141,644.9 84,947.1 42,074.9 14,211.0 1,964.4 2,645.6 8,725,478 2,670,970 2,181,852 1,558,611 Total. >997,490.3 603,900.1 583,063.2 539,572.0 Land. • 799,633.5 548,926.7 • 537,564.0 •449,540.4 Water. Water. 695.4 GROOT L—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. 1 New York, N. Y Q Chicago, III... . .3 Philadelphia, Pa 4 j> Boston, Mass ft Cleveland, Ohio . 7 Baltimore', Md • 8 Pittsburgh, Pa 0 Detroit. Mich... 10 Buffalo, N . Y 11 12 13 14 Sai> Francisco. Gal. . : . . . „ , , , . Milwaukee, Wis Cincinnati,'Ohio Newark, N. J 15 16 Washington, 'D. C 17 Los Angeles^ Cal 18 Minneapolis M?tM 1653 1837 1701 1822 1822 1901 1875 1854 1876 1854 4,766,883 2,185,283 1,549,008 687,029 670,585 3,437,202 1,698,575 1,293,697 575,238 560,892 « 2,507,414 1,099,850 1,046,964 451,770 448,477 122,008.3 84,933.0 39,276.8 27,364.0 183,555.0 117,783.1 83,340.0 39,276.8 24,743.0 1836 1798 1816 1824 1832 1891 1893 1901 1883 1891 560,663 558,485 533,905 465,766 423,715 381,768 508,957 * 451,512 285,704 352,387 261,353 434,439 «343,904 205,876 255,664 29,378.8 20,255.0 26,510.7 26,102.6 26,8S0.O 29,208.8 19,290.0 26,510.7 26,102.6 24,791.0 2,OS9.6 1850 1847 1819 1836 1900 1874 1903 1836 416,912 373,857 363,591 347,469 342,782 285,315 325,902 246,070 298,997 204,468 296,908 181,830 81,280.0 14,909.8 31,910.4 14,976.0 29,760.0 14,5S5.8 31,893.3 '14,826.0 51,520.0 324.0 17.1 150.0 1805 1802 1851 1867 1896 1878 1889 1881 339,075 331,069 319,198 301,408 287,104 278,718 102,479 202,718 242,039 230,392 50,395 164,738 125,440.0 44,316.9 64,473.0 33,920.0 38,408.4 63,480.0 32,069.0 I <9 4,215.2 1,593.0 •2,621.0 64.'6 64.6 170.0 965.0 6,630.1 6,630.1 8,406.9 1 7,958.6 8.406.6 7,958.6 *,526.7 9.350.4 i 2,984.0 i,526.7 9,350.4 2,984.0 36,776.3 [ 36,080.9 695 4 20,700.0 28,056.0 3,272.4 "2.9 20,700.0 18,701.0 3,272.4 U2.9 9,385.0 "493.2 1,680.5 « 498.2 1,625.3 55.2 "320.0 8,204.0 "320.0 8,204.0 2,800.1 2,800.1 9,543.0 27,328.0 9,548.0 23,488.0 (•) 5,908.5 i 993.0 1,851.0 GROUP IL—CITIES HAVING A POPULATION OP 100,000 TO 300,000 IN 1910. Jersey City, N. J . . Kansas City, Mo.. Seattle, Wash Indianapolis, Ind.. Providence, R, I . . 24 25 26 27 28 Louisville, Ky!... Rochester, N . Y . . St. Paul, Minn... Denver, Colo Portland, Oreg... 1827 1853 1869 1831 1832 1824 1834 1854 1859 1851 1893 1908 1900 1904 1903 223,928 218,149 214,744 213,381 207,214 204,731 162,608 163,065 133,859 90,426 161,129 133,896 133,156 106,713 46,385 15,783.0 13,351.5 35,480.0 37,600.0 32,442.0 13,229.7 12,876.3 33,388.0 37,028.0 30,975.0 2,553.3 475.2 2,092.0 572.0 1,467.0 29 30 31 32 33 Columbus. Ohio., Toledo, Ohio Atlanta, Ga , Oakland, Cal Worcester, Mass.. 1834 1816 1837 1837 1847 ! 1874 1854 1889 1848 1894 181,511 168,497 154,839 150,174 145,986 125,560 131,822 89,872 66,960 118,421 88,150 81,434 65,533 48,682 84,655 13,171.2 18,265.6 16,423.0 36,928.0 24,586.0 13,017.8 16,025.6 16,428.0 29,248.0 23,683.0 153.4 2,240.0 7,680.0 903.0 34 35 36 37 Syracuse, N . Y , New Haven, Conn.., Birmingham, Ala.., Memphis, Tenn. Scranton, Pa 1848 1784 1871 1849 1866 1900 1899 1871 1891 1901 137,249 133,605 132,685 131,105 129,867 108,374 108,027 38,415 102,320 102,026 88,143 81,298 26,178 64,495 75,215 11,583.6 14,340.0 30,912.0 11,809.9 12,508.9 11,083.6 11,460.0 30,881.2 11,759.9 12,361.7 500.0 2,8S0.0 30.8 50.0 147.2 1782 1851 1857 1854 1782. 1871 1905 1903 127,628 125,600 124,096 119,295 85,050 105,171 102,555 104,863 81,388 , «66,536 74,398 7,028.0 5,357.0 15,680.0 26,156.0 6,388.0 5,157.0 15,400.0 21,723.0 280.0 4,433.0 43 44 45 46 Dayton, Ohio Grand Rapids, Mich.. Nashville, Tenn Lowell, Mass 1841 1850 1806 1836 1903 1905 1883 1836 116,577 112,571 110,364 106,294 87,565 80,865 94,969 61,220 60,278 ^ 76,168 77,696 10,637.0 11,040.0 11,142.0 9,098.0 10,061.0 10,731.0 10,932.0 8,308.0 576.0 309.0 210.0 790.0 47 48 49 50 Cambridge, Mass. Spokane, Wash... Bridgeport, Conn.. Albany, N . Y 1846 1 1891 1883 1891 1836 1895 1686 1906 104,839 104,402 102,054 100,253 91,886 36,848 70,996 94,151 70,028 19,922 48,866 94,923 4,180.8 23,840.0 8,576.0 7,197.0 4,014.3 23,539.0 7,906.0 6,914.0 166.5 301.0 670.0 283.0 Richmond, Va 40 Paterson, N. J 41 Omaha, Nebr 42 Fall River, Mass , 1889 1903 1896 1905 1866 267,779 248,381 237,194 233,650 224,326 206,433 163,752 80,671 169,164 175,597 163,003 132,716 42,837 105,436 132,146 12,288.0 38,193.0 55,147.0 21,450.4 11,700.2 8,320.0 37,443.0 •36,162.0 21,130.4 11,352.2 3,968.0 750.0 18,985.0 320.0 » 348.0 78,347 640.0 200.0 3,840.0 240.6 240.6 26,768.0 1,988.0 175.6 26,737.2 1,988.0 175.6 30.8 3,504.4 3,404.4 100.0 780.0 140.0 640.0 3,749.0 3,590.0 159.0 4,838.0 1,138.0 4,838.0 1,138.0 10,880.0 10,879.0 1.0 > Includes population of cities as enumerated except as stated in footnotes. * Not reported separately. • Includes 652 acres in Fort Lawton. • Includes land area of cities for which total area was not reported. it Exclusive of harbor area. • Exclusive of area in cities for which the land and water areas were not reported Separately. " Detached. 11 • Includes population of territory annexed since 1890. 637.8 acres of land annexed and 139.6 acres of land detached. that'ofl&Oart 1900 , n a o c u r a t e ' Population for 1890 estimated at mean between • Water area includes 1,546 acres of land at times submerged. T includes 4,147 acres of meadow land. GENERAL TABLES. 91 T A B L E 1 . — D A T E O F I N C O R P O R A T I O N , P O P U L A T I O N , A N D A R E A O F 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 O V E R 30,000 O N A P R I L 15, 1 9 1 0 — C o n t i n u e d . (For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this table, see page 26.] II GROUP in.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. City number. DATE o r INCO&FORATION AS A CITY. 1880 1874 1847 1903 1847 ! j 98,915 96,815 96,652 96,614 96,071 79,850 73,307 62,442 53,321 78,961 53,230 57,458 40,733 37,673 58,661 11,065.6 4,903.0 20,126.0 23,040.0 3,965.0 10,955.6 4,490.0 12,173.0 22,905.0 3,965.0 110.0 413.0 7,953.0 135.0 1828 1851 1856 1850 1852 1828 1888 1907 1 1850 1852 | 94,538 92,777 92,104 89,336 88,926 75,935 53,531 42,638 68,513 62,059 163,018 44,843 * 38,067 55,727 44,179 5,029.5 31,130.4 10,503.0 7,243.0 24,661.0 4,474.5 30,430.4 10,387.8 6,943.0 23,861.0 555.0 700.0 115.2 305.0 800.0 1832 1857 1853 1875 18S6 1832 1907 1853 1890 1886 87,411 86,368 85,892 83,743 82,331 76,508 62,139 62,559 37,714 51,418 61,431 50,093 44,654 36,006 i 38,316 6,515.0 35,309.2 4,577.0 27,920.0 9,413.0 4,026.0 34,549.2 4,185.0 25,168.0 9,113.0 • 2,489.0 760.0 392.0 2,752.0 300.0 St. Joseph, M o . 1872 1868 1839 1870 1S53 1895 1863 1905 1900 1SS5 79,803 79,066 78,800 78,466 77,403 47,931 44,885 44,633 52,969 102,979 32,033 33,220 27,557 33,115 52,324 1 13,440.0 6,756.8 11,334.2 43,116.8 8,563.0 12,700.0 6,606.8 11,138.2 37,715.2 8,480.0 740.0 150.0 196.0 5,401.6 88.0 Troy,N. Y UticafN.Y Elizabeth, N . J Fort Worth, T e x 1871 1816 1832 1855 1872 1899 1900 190S i 1803 1907 1 77,236 76,813 74,419 73,409 73,312 61,643 * 75,057 56,383 52,130 26,6S3 40,152 » 73,360 44,007 37,764 23,076 2,700.0 T 6,308.0 1 5,955.0 6,230.0 11,400.0 2,600.0 6,140.0 5,905.0 6,191,0 11,200.0 Evansville/lnd 1853 179S 1855 184G 1847 1896 1909 1855 1846 1905 73,141 72,826 70,324 70,OG3 69,647 « 51,139 31,632 59,364 56,9S7 59,007 * 33,202 19,902 43,643 44,126 50,756 18,048.0 5,075.0 1,220.0 21,700.0 4,480.0 17,981.0 5,000.0 830.0 21,065.0 4,460.0 Norfolk, V a Wilkes-Barre, P a Peoria, 111 Erie, P a 183G 1S45 1871 1845 1851 1865 ' 1906 1S9S 1892 1851 69,067 67,452 67,105 66,950 66,525 42,728 46,624 51,721 56,100 52,733 27,601 34,871 37,718 41,024 40,634 7,468.8 4,300.6 3,433.0 6,231.0 4,960.6 7*,380.8 3,576.1 3,233.0 6,281.0 4,780.6 1789 1890 1860 1839 1783 1789 1891 I860 1894 1783 65,064 64,205 64,1S6 63,933 58,833 54,244 10,037 50,167 45,115 55,807 "43,189 4,151 39,385 35,393 54,955 4,300.0 11,205.0 5,494.7 6,109.0 3,276.8 4,053.0 11,170.0 3,402.8 5,988.0 2,406.4 247.0 35.0 2,091.9 121.0 870.4 1832 18C5 1833 | 1873 I 1822 1863 188S 1905 1897 1SS7 58,571 53,547 53,157 57,730 57,699 50,145 29,655 36,673 45,712 28,429 36,425 15,169 30,217 35,637 17,201 14,825.1 7,850.0 5,486.0 14,585.0 5,920.0 13,790.7 7,828.0 5,026.0 13,423.0 1,034.4 22.0 1 460.0 1.162.0 1 1881 1872 18S9 1873 1901 56,878 55,545 55,482 54,773 53,684 40,063 32,722 35,936 27,777 35,999 27,294 19,033 21,805 13,023 21,819 13,793.4 3,933.0 2,923.7 2,0S7.7 6,464.7 13,798.4 2,577.0 2,723.7 2,069.2 5,192.0 1834 1 1871 1863 1867 1840 1894 18S6 1868 1889 18S2 53,270 52,450 52,127 i 51,913 51,678 | 42,938 24,671 i 38,973 35,416 34,159 37,371 23,853 30,337 25,228 24,963 3,093.0 12,260.0 2,114.6 2,916.4 5,447.5 18S6 1814 18S9 1854 1886 1901 1908 1854 51,622 51,521 50.510 50,217 39,231 38,469 42,345 30,667 : 27,633 31,076 46,322 26,189 5,725.0 11,200.0 7,897.1 5,964.0 Wilmington, Del 66 67 68 69 70 Yonkers, N . Y 91 9? 93 94 95 96 97 98 99 100 June 1, 1890.1 1784 1792 1847 1837 1847 61 63 63 64 65 86 87 88 89 90 June 1, 1900.1 Latest. Camden, N . J . . . . . . . Salt Lake City, U t a h 81 82 83 84 85 April 15, 1910. First. 56 57 58 59 60 76 77 78 79 80 ABEA (ACBES) ANNEXED SINCE JUNE 1, 1900. ABEA (ACRES) APBIL 15, 1910. CITY. 51 52 53 54 55 71 72 73 74 75 POPULATION. Springfield, Mass Tacoma, W a s h . K>n$fi$ fWy, K a n s . . . Houston, T e x Waterbury, Conn Schenectadv, N . Y Hoboken, tf. J Hanisburg, P a . Fort W a y n e I n d . . . . ♦ . . . . . East S t . Louis l i i Terre Haute, I n d .... 18S1 1869 . . . . . . ! 18S9 ! 1873 1865 Bayonne, N . J Johnstown, P a Passaic, N . J South B e n d , I n d 101 10? 103 104 105 Covington. K y , . . . . Wichita, Kans 106 107 108 109 Pawtucket, R . I Mobile, A l a Springfield, 111 . . . . . .. u > l l Canton, Ohio* ! 1 * Includes population of cities as enumerated except as stated in footnotes, s Includes population of territory annexed since 1890. * 3,163.5 acres of land detached and 1,603.4 acres of land and water annexed. * 3,163.5 acres of land detached and 1,443 acres of land annexed. * Water area includes 1,460 acres of land at times submerged. * 618.6 acres of land annexed and 2 acres of land detached. Total. Land. Water. 100.0 1 7 168.0 | 50.0 39.0 200.0 67.0 75.0 390.0 635.0 20.0 Total Land. si,560.i 5,053.3 « £,715.5 5,053.3 6,003.6 2,673.0 6,003.0 2,673.0 • 6i6.6 5,403.0 ed6.6 5,403.0 2,560.6 2,560.0 1,056.0 2,637.0 964.0] 380.0 2,910.0 1,056.0 2,547.0 964.0 380.0 2,910.0 14,433.0 2,121.7 ■275.6 • 275.6 22.0 22.0 640.0 2,912.6 41.0 2,912.6 41.0 1,056.0 9,115.0 531.8 700.0 1,056.0 9,095.0 531.8 700.0 4,737.6 1,738.0 3,712.0 4,737.6 1,733.0 3,712.0 1,361.0 200.0 18.5 1,272.7 286.4 15.0 113,421.8 286.4 15.0 "3,421.8 3,083.0 12,000.0 2,114.6 2,856.4 5,447.5 10.0 260.0 1,286.5 1,236.5 60.6 %.4 1,144.1 1,294.1 1,144.1 1,294.1 5,498.0 8,640.0 7,657.1 5,929.0 227.0 2,560.0 240.0 35.0 6,690.6 5.9 1,600.0 5,005.6 6.9 1,600.0 iso.6 155.4 * 14,433.0 2,135.7 88.0 1 724.5 200.0 Water. (») 90.0 14.0 (») 20.6 m .......... ' Exclusive of that part of the city area corered by the Hudson River. • 289 acres of land annexed and 14 acres of land detached. • Not reported. it Not reported separately. and 2.7 acres of land detached. u 3,424.5 acres of land annexed ann 1,685.6 FINANCIAL STATISTICS OF CITIES. 92 T A B L E 1 . — D A T E O F I N C O R P O R A T I O N , P O P U L A T I O N , A N D A R E A O F 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 O V E R 30,000 O N A P R I L 15,1910—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this table, see page 26.] GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. DATE OF INCORPORATION AS A CITY, First. Latest. A M a * Junel, 1900.1 AREA (ACRES) A N N E X E D SINCE A R S A (ACRES) APRIL 1 5 , 1 9 1 0 . POPULATION. Junel, 1890.t Land. Total. JUNE 1, 1900. Water. Total. Land. 110 111 112 113 114 Binghamton,N.Y. Sioux City, Iowa... Lancaster, Pa Springfield. Ohio... Atlantic City, N . J . 1867 1857 1818 1850 1854 1907 1886 1818 1850 1902 48,443 47,828 47,227 46,921 46,150 39,647 33,111 41,459 38,253 27,838 35,005 37,806 32,011 31,895 13,055 6,400.0 28,645.0 2,560.0 5,760.0 3,060.0 5,913.6 28,020.0 2,530.0 5,6G0.0 2,760.0 486.4 625.0 30.0 100.0 300.0 120.1 129.1 115 116 117 118 119 Little Rock. Ark... Rockford, 111 Bay City, Mich York, Pa Sacramento, Cal.... 1831 1852 1865 1887 1875 1880 1907 1887 45,941 45,401 45,166 44,750 44,696 38,307 31,051 • 40,747 33,708 29,282 25,874 23,584 • 40,820 20,793 26,386 5,820.0 5,702.0 7,071.8 2,200.0 2,890.8 5,440.0 5,510.0 6,316.8 2,165.0 2,690.8 3S0.0 192.0 755.0 35.0 •1,014.0 518.0 2,995.2 795.4 • 1,014.0 618.0 2,617.6 795.4 120 121 122 123 124 Chattanooga, Tenn. Maiden, Mass Pueblo, Colo Haverhill, Mass Lincoln, Nebr 1851 1882 1873 1870 1871 1901 1882 1891 1870 1887 44,604 44,404 44,395 44,115 43,973 30,154 33,664 28,157 37,175 40,169 29,100 23,031 24,558 27,412 *26,5S6 3,721.0 3,072.0 7,280.0 22,000.0 4,839.5 3,304.0 3,060.0 7,190.0 20,500.0 4,836.9 420.0 12.0 90.0 1,500.0 2.6 832.0 832.0 *i24.*6 125 126 127 128 129 New Britain, Conn Salem, Mass Topeka, Kans Davenport, Iowa MoKeesport, Pa 1871 1836 1857 1851 1905 1836 1903 1851 1891 43,916 43,697 43,684 43,028 42,694 25,993 35,956 33,608 35,254 34,227 16,519 30,801 31,007 26,872 20,741 8,438.5 5,440.0 4,601.5 5,2S0.0 2,240.0 8,418.0 4,827.0 4,376.5 5,280.0 2,236.8 20.5 613.0 225.0 130 131 132 133 134 Wheeling, W. Va. Augusta,Ga. Macon, Ga Berkeley, Cal Superior, Wis 1836 1798 1832 1878 1907 1798 1893 1909 1891 41,641 41,040 40,665 40,434 40,384 38,878 39,441 23,272 13,214 31,091 34,522 33,300 22,746 5,101 11,983 2,050.0 3,042.0 5,310.0 10,720.0 27,000.0 1,345.0 2,858.0 5,260.0 5,2S0.0 23,400.0 135 136 137 138 139 Newton, Mass San Diego, Cal Kalamazoo, Mich El Paso, Tex Butte, Mont 1873 1889 1884 1902 1889 1907 33,587 17,700 24,404 15,906 30,470 24,379 16,159 17,853 10,338 10,723 11,406.0 47,323.8 5,122.0 10,269.5 3,300.0 11,106.0 JUL 39,806 39,578 39,437 39,279 39,165 140 141 142 143 144 Flint, Mich. Chester, Pa. Dubuque, Iowa Montgomery, Ala Woonsocket, R. I 1855 1866 1840 1837 1909 1889 1840 1905 1888 38,550 38,537 38,494 38,136 38,125 13,103 33,988 36,297 30,346 28,204 9,803 •27,302 30,311 21,883 20,830 8,160.0 3,000.0 7,680.0 4,211.2 5,632.0 5,031.0. 10,061.4 3,300.0 8,120.0 2,985.0 7,290.0 4,211.2 6,532.0 145 146 147 148 149 Racine, Wis Fitchburg, Mass Tampa, Fla Elnura.N.Y. Galveston, Tex 1848 1872 1905 1872 A 38,002 37,826 37,782 37,176 36,981 29,102 31,531 15,839 35,672 37,789 21,014 22,037 5,532 30,893 29,084 2,960.0 18,163.0 6,240.0 4,747.0 4,989.2 2,900.0 17,963.0 4,320.0 4,546.0 4,989.2 60.0 200.0 1,920.0 150 151 152 153 151 Quincy.Hl Knoxville, Tenn Newcastle. Pa West Hoboken, N. J. Hamilton, Ohio 1815 1869 1888 1854 1903 1895 1907 1889 1888 1854 36,587 36,346 36,280 35,403 35,279 36,252 32,637 28,339 23,094 23,914 31,494 22,535 11,600 11,665 17,565 5,141.0 2,551.0 5,915.0 546.0 3,460.0 3,715.0 2,541.0 5,815.0 546.0 3,320.0 1.426.0 10.0 155 156 157 158 159 Springfield, Mo Lexington, Ky Roanoke, Va Joliet,Ill Auburn, N. Y 1855 1832 1884 1852 1848 1885 1894 1892 1876 1906 35,201 35,099 34,874 34,670 34,668 23,267 26,369 21,495 29,353 30,345 21,850 21,567 16,159 23,264 25,858 4,998.4 3,286.4 3,462.4 2,520.0 5,440.0 160 161 162 163 164 East Orange, N . J . . . Taunton, Mass Charlotte, N. C I Everett, Mass Portsmouth, Va 1864 1816 1892 1858 1909 1882 1816 1892 1858 34,371 34,259 34,014 33,484 33,190 21,506 31,036 18,091 24,336 17,427 13,282 25,448 11,557 11,068 13,268 2,480.0 31,264.0 8,192.0 2,176.0 1,665.0 3,394.5 2,430.0 6,390.0 2,480.0 28,320.0 8,167.0 1,988.0 1,580.0 165 166 167 168 Oshkosh, Wis Cedar Rapids, Iowa. guincy, Mass. Chelsea, Mass.. 1853 1850 1853 1908 33,062 32,811 32,642 32,452 28,284 25,656 23,899 34,072 22,836 18,020 16,723 27,909 5,228.4 8,400.0 10,736.0 1,440.0 169 170 171 172 <«) 32,121 32,121 32,073 31,860 17,699 21,766 26,023 28,757 9,512 17,281 9,943 27,132 173 174 175 176 Perth Amboy, N.J. Pittsfield,Mass... Joplin, Mo Williamsport,Fa.. Jackson, Mich Jamestown, N. Y.. Amsterdam, N. Y„ Lansing, Mich 1905 1886 1885 1858 31,433 31,297 31,267 31,229 25,180 22,892 20,929 16,485 177 178 179 180 Huntington, W. V a . . Decatur, III Mount Vernon, N. Y . Lima, Ohio A 1881 1892 <■) 31,161 31,140 30,919 30,508 181 182 183 184 Niagara Falls. N . Y . , La Crosse, Wis Newport, Ky Pasadena, Cal 1892 1856 1850 1886 1892 1856 1894 1886 30,445 30,417 30,309 30,291 .. 1891 A A 1891 1873 (•) 1843 1886 1885 1858 1892 <■) 1&91 1900 ft •350.0 5,520.0 •804.0 1.0 136.9 •804.0 1.0 136.9 705.0 184.0 50.0 5,440.0 3,600.0 2,617.4 2,704.0 2,617.4 464.0 300.0 «4.0 •4.0 20S.1 1,404.0 2,000.0 1,404.0 2,000.0 1,280.0 1,280.0 2,552.0 2,552.0 3.2 40.0 15.0 390.0 100.0 201.0 234.*6 140.0 1,668.0 1,648.0 ft <f67.9 i 1,318.4 1,318.4 20.0 90.0 50.0 4,940.6 7,905.0 10,736.0 1,270.0 287.8 495.0 20.0 20.0 3,904.0 26,560.0 9,600.0 4,544.0 2,944.0 25,527.0 9,600.0 4,485.0 960.0 1,033.0 3,840.0 3,840.0 20,798 16,038 17,336 13,102 5,760.0 5,410.2 3,521.9 4,800.0 5,700.0 5,334.4 3,276.8 60.0 75.8 245.1 330.0 322.0 11,923 20,754 21,228 21,723 10,108 1C,841 10,830 15,981 7,548.0 2,806.8 2,694.4 4,320.0 7,500.0 2,806.8 2,644.4 4,320.0 48.0 1,870.0 558.3 1,870.0 558.3 649.2 649.2 19,457 28,895 28,301 9,117 5,502 25,090 24,918 6,970.0 5,866.5 843.0 7,170.8 1,070.0 535.6 114.0 4,882 5,900.0 5,330.9 729.0 7,170.8 3,638.0 3,638.0 • Includes population of territory annexed since 1890. «Census of 1890 Inaccurate. Population of 1890 estimated as mean between that of 1880 and 1900. 2,240.0 # "234J6" 6,777.6 A 377.6 131.0 131.0 100.0 2,944.0 25.0 188.0 85.0 1 Includesjpopulation as enumerated except as stated in footnotes. A •350.0 5,520.0 Water. 6,777.6 ""6i6."6 170.0 59.0 fiO-'o' • 294.1 acres of land annexed and 644.1 acres of land detached. • 821 acres of land annexed and 17 acres of land detached. ' Not reported separately. •Not reported. 8.0 GENERAL TABLES. 93 TABLE 2.—SUMMARY OF RECEIPTS, PAYMENTS, AND CASH BALANCES, TOGETHER WITH DATE OF CLOSE OF FISCAL YEAR OF CITY CORPORATION: 1910. [For a list of the cities arranccd alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this table see page 27.1 Date of close of fiscal year of city cor poration. Cash on hand at beginning of year. Total. Revenue. Nonreve nue. - TotaL (Table 3.) (Tables 13 and 14.) Grand total. Govern mental cost. Nongov ernmental cost. (Table 3.) (Tables 13 and 15.) 1*207,901,537 1*1,518,976,851 |S759,942,445 |*759,034,406 |*1,726,878,388 1*1,498,405,676 1*855,599,192 1*642,806,484 1*228,472,712 135,636,606 1,049,354,687 504,987,016 544,367,071 1,184,991,293 1,032,975,134 564,506,357 468,468,777 ,141,869 222,136,510 120,816,754 101,319,756 257,278,379 220,903,830 1139,104,353 81,799,477 ,472,010 154,656,264 81,318,277 73,337,987 177,129,174 152,196,275 96,242,175 55,954,100 14,650,152 92,829,390 52,820,398 40,008,992 107,479,542 92,330,437 55,746,307 36,584,130 Group I . . . Group I I . . Group III. Group IV., M GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. $22,405,273 19,399,305 20,958,134 10,571,693 6,985,166 New York, N . Y . . Chicago, 111 Philadelphia, P a . . St. Louis, Mo Boston, Mass Dec. Dec. Dec. Apr. Jan. 31,1910 31,1910 31,1910 11,1910 31,1911 Cleveland, Ohio... Baltimore, M d . . . . Pittsburgh, Pa Detroit, Mich Buffalo, N . Y Dec. Dec. Jan. June June 31,1910 11,075,596 31,1910 281,168 31,1911 6,632,751 30,1910 2,081,970 30,1910 2,005,449 25,567,022 19,995,487 32,219,541 14,581,710 27,959,933 14,607,855 13,644,880 18,817,889 11,359,075 10,827,157 10,950,167 '0,350,607 13,401,652 3,222,635 17,132,776 36,642,618 20,276,655 38,852,292 16,003,680 29,965,382 22,495,126 18,394,692 27,969,987 14,260,088 28,139,611 15,717,174 6,777,952 15,428,734 2,965,958 18,694,386 9,275,601 10,892,264 3,367,624 14,103,547 14,036,064 San Francisco, Cal. Milwaukee, Wis... Cincinnati. Ohio... Newark, N . J June Dec. Dec. Dec. 30,1910 10,063,145 943,350 31,1910 31,1910 8,200,035 31,1910 3,099,291 23,289,503 13,538,755 25,341,516 32,590,125 12,244,414 11,045,089 8,245,234 5,293,521 13,582,575 11,758,941 11,481,150 21,108,975 33,352,648 14,482,105 33,601,551 35,689,416 22,711,836 13,370,188 23,029,229 31,366,783 17,689,678 5,022,153 9,426,185 3,944,003 15,014,918 8,014,311 11,077,591 20,289,192 New Orleans, L a . . Washington, D . C . Los Angeles, Cal... Minneapolis, Minn, Dec. June June Dec. 31,1910 30,1910 30,1910 31,1910 16,415,732 15,032,596 23,147,128 9,461,505 7,581,587 8,834,145 12,909,113 2,123,483 10,435,259 12,711,869 7,786,789 1,674,716 18,761,349 15,687,670 29,238,067 11,244,155 16,412,304 15,179,209 23,849,830 10,496,097 8,687,499 11,599,333 15,867,511 8,939,229 1 2,345,617 655,074 6,090,939 1,782,650 $535,145,930 $197,779,833 $337,366,097 $557,551,203 100,076,706 63,465,054 36,611,652 119,476,011 55,726,748 38,056,147 17,670,601 76,68-1,882 29,533,134 19,557,158 9,975,976 40,104,827 49,731,616 32,605,847 17,125,769 56,716,782 $535,433,127 $2*0,018,594 $295,414,533 95,955,034 60,277,925 1 35,677,109 61,695,031 42,239,838 19,455,193 25,243,685 19,262,051 5,981,634 46,973,277 29,569,900 17,403,377 7,724,805 3,579,876 7,9S2,319 1,556,868 GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. 55,771,307 $5,890,179 7,186,514 2,233,219 15,644,536 5,349,541 4,606,457 1,074,100 5,023,125 4,809,637 Jersey City, N . J Kansas City, M o . . . . Seattle, Wash Indianapolis, Ind.... Providence, R. I — Nov. 30,1910 $1,262,498 Apr. 19,1910 1,568,590 Dec. 31,1910 5,110,753 Dec. 31,1910 1,150,354 Sept 30,1910 840,815 $11,511,585 8,944,417 20,438,654 5,521,108 9,894,655 $5,370,692 7,005,826 11,603,813 4,361,721 5,519,814 $6,140,893 1,938,591 8,834,841 1,159,387 4,374,841 $12,774,083 10,513,007 25,549,407 6,671,462 10,735,470 $11,661,486 9,419,733 20,994,077 5,680,557 9,832,762 Louisville, Ky Rochester, N. Y S t Paul, Minn Denver, Colo Portland, Oreg Aug. Dec. Dec. Dec. Dec. 31,1910 31,1910 31,1910 31,1910 31,1910 2,411,107 2,065,820 1,131,019 1,198,797 2,264,493 9,571,954 13,423,777 7,831,999 11,461,416 12,721,293 5,422,861 5,608,930 4,496,247 7,051,834 6,760,539 4,149,093 7,814,847 3,335,752 4,409,582 5,960,754 11,983,061 15,489,597 8,963,018 12,660,213 14,985,786 10,233,581 13,210,118 7,699,632 11,850,928 13,221,255 6,517,522 6,021,058 •5,231,432 6,628,325 10,766,274 3,716,059 7,189,060 2,468,200 5,222,603 2,454,981 Columbus, Ohio Toledo, Ohio Atlanta, Ga Oakland, Cal Worcester, Mass Dec. Dec. Dec. June Nov. 31,1910 31,1910 31,1910 30,1010 30,1010 1,111,603 1,728,771 411,926 354,948 466,884 10,871,686 6,661,683 4,8S2,436 6,058,504 6,569,602 4,206,178 3,454,698 2,822,827 3,964,390 3,554,343 6,665,508 3,206,9S5 2,059,609 2,094,114 3,015,259 11,983,289 8,390,454 5,294,362 6,413,452 7,036,486 10,439,160 5,993,538 4,074,284 4,294,591 6,682,975 4,178,912 3,468,731 3,128,274 3,907,348 3,892,669 2,524,807 946,010 387,243 2,790,306 Syracuse, N . Y New Haven, Conn... Birmingham, Ala... Memphis, Tenn Scran ton, Pa. Dee. Dec. June Dec. Apr. 31,1910 31,1910 30,1910 31,1910 4,1910 1,295,297 245,901 620,903 1,228,567 571,530 7,068,501 4,140,664 3,457,120 6,075,607 2,481,585 3,315,467 2,405,135 1,212,188 2,705,899 1,721,128 3,753,034 1,735,529 2,214,932 2,369,708 760,457 8,363,798 4,386,565 4,078,023 6,304,174 3,053,115 7,316,438 4,237,381 3,320,161 5,101,713 2,422,582 3,704,404 3,612,034 2,592,145 1,645,236 2,069,791 1,250,370 795,525 4,306,188 445,335 1,977,247 i Richmond, Va Paterson.N. J Omaha, Nebr Fall River, Mass.... Jan. June Dec. Dec. 31,1911 30,1910 31,1910 31,1910 1,548,265 467,715 1,539,354 315,673 3,868,795 4,903,977 6,206,230 4,693,657 2.921,819 1,933,797 3,166,748 2,210,440 946,976 2,970,180 3,039,4S2 2,483,217 5,417,060 5,371,692 7,745,584 5,009,530 4,299,792 5,042,105 6,222,812 4,339,824 3,152,111 2,001,476 3,254,346 2,850,053 1,147,681 3,040,629 2,968,466 1,489,771 Dayton, Ohio Grand Rapids, Mich Nashville, Tenn Lowell, Mass Dec. Mar. Dec. Dec. 31,1910 31,1910 31,1910 31,1910 666,796 1,027,251 773,408 204,793 3,167,802 5,033,119 ' 2,302,326 3,942,877 2,068,057 1,916,590 1,819,201 2,069,564 1,099,745 3,116,529 483,125 1,873,313 3,834,598 6,060,370 3,075,734 4,147,675 3,049,126 5,095,611 2,133,925 3,941,579 2,153,747 2,697,724 1,814,550 1,949,170 895,379 2,397,887 319,375 1,992,409 Cambridge, Mass.... Spokane, Wash Bridgeport, Conn.... Albany/N.Y Mar. Dec. Mar. Dec. 31,1910 31,1910 31,1910 31,1910 129,428 311,805 3S9,783 726,817 5,041,599 8,720,626 1,662,175 4,005,081 2,851,402 3,547,307 1,589,993 2,127,306 •2,190,197 5,173,319 72,182 1,877,775 6,171,027 9,032,431 2,051,958 4,731,898 4,768,370 8,507,262 1,851,861 3,964,611 2,533,831 6,130,568 1,687,671 2,256,847 2,234,539 2,376,694 164,190 1,707,764 1 The same as the aggregate of payments and of cash on hand at the closo of the year. FINANCIAL STATISTICS OF CITIES. 94 TABLE 2.—SUMMARY OF RECEIPTS, PAYMENTS, AND CASH BALANCES, TOGETHER WITH DATE OP CLOSE O P FISCAL YEAR OF CITY CORPORATION: 1910—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this table, see page 27.) GROUP in.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. RECEIPTS. Date of close of fiscal year of city cor poration. Cash on hand at beginning of year. Revenue. Nonre ve nue. (Table 3.) (Tables 13 and 14.) Total. Aggregate of receipts and cash on hand at beginning of year.* Total. Govern mental cost. Nongov ernmental cost. (Table 3.) (Tables 13 and 15.) Cash on hand at close of year. 92,366,390 93,065,560 2,047,000 2,152,352 3,092,324 2,155,257 365,319 1,127,83S 362,880 1,361,129 9698,698 676,436 346,196 968,440 514,892 1,614,380 3,185,195 1,967,032 1,979,684 3,038,462 1,321,510 1,053,2S1 227,929 2,996,690 1,007,134 436,269 460,643 903,715 214,215 1,643,347 2,884,828 2,2S8.617 3,392,640 5,82), 102 3,599,265 1,464,070 2,227,041 1,818,884 4.775,23S 2,934,476 61,576 1,573,756 1,053,804 664,789 1,420,758 128,616 821,153 161,181 1,140,973 597,751 5,864,850 3,266,766 3,131,450 3,016,570 2,430,941 5,763,287 2,555,402 2,543,9S2 2,737,741 2,013,088 2,590,356 1,605,363 1,S81,9S2 2,524,740 1,537,580 3,172.931 950,039 662,000 213,001 475,508 101,563 711,364 5S7,4G8 278,829 417,853 980,579 1,851,106 1,3S2,565 922,130 1,136,494 2,718,224 3,926,511 2,939,833 2,276,005 3,381,575 2,610,435 3,567,645 2,694,964 1,900,031 3,246,5SS 1,576,151 1,758,459 1,544.046 1,027,966 2,434,1S5 1,034,284 1,809,156 1,150,918 878,065 812,403 107,789 358,866 244,869 369,974 134,987 1,262,270 1,599,798 1,194,939 1,0G9,593 1,116,500 1,18$, 111 1,864,346 1,5S3,632 828,343 289,058 2,668,069 3,679,039 3,052,807 2,015.742 1,962,432 2,499,598 3,287,752 2,879,893 1,845,51$ 1,488,856 1,4S6,650 1,652,117 1,494.1C0 1,061.2S9 1,154,712 1,012,943 1,635,635 1,3S5,733 7S4,?26 334,144 168,471 391,287 172.914 170.227 473,576 2,218,271 2,417,525 1,498,443 1,851,840 1,300,068 928,953 1,441,252 698,584 1,233,477 1,043,040 1,289,318 976,273 799,859 618,363 257,028 2,649,055 2,709,407 1,581,224 1,990,205 1.597,525 2,028,478 2,453,910 1,179,753 1,660,575 1,396.179 1,215,346 2,031,010 1.120,837 1,264,621 986,211 813,132 422,900 58,916 395,954 409,968 620,577 255.497 401,471 329,630 201,340 55,846 242,852 608,369 624,320 525,704 1,420,484 4,309,405 1,752,298 1,616,910T 1,061,071 1,108,397 1,453,752 1,148,184 1,205,665 999,963 312,087 2,855,653 601,114 411,245 61,108 1,476,330 4,552,257 2,360,667 2,241,230 1,586,775 1,442,599 3,015,163 1,652,200 1,510,053 1,333,483 1,251,188 3,169,204 1,330,676 1,264,597 1,252,360 191,411 775,959 321,524 245,486 81,123 33,731 607,091 70S,467 731,147 253,292 31,1910 31,1910 31,1910 30,1910 31,1910 237,066 163,688 434,164 234,835 181,076 4,614,216 1,931,258 879,064 3,211,106 1,361,195 1,691,576 852,343 821,200 1,573,067 1,346,824 2,922,640 1,078,915 57,861 1,638,039 14,371 4,851,282 2,094,946 1,313,228 3,445,941 1,542,271 4,526,723 1,158,114 819,042 3; 065,363 1,190,344 2,317,952 980,110 748,071 1,559,798 1,175,090 2,208,771 178,001 70,971 1,505,565 15,254 324,559 930,S82 49-1,186 380,578 351,927 Nov. Apr. Apr. June Dec. 30,1910 30,1910 4,1910 30,1910 31,1910 152,546 542,343 117,598 86,451 183,585 3,580,335 2,055,302 771,051 2,527,846 1,094,930 1,212,231 1,295,906 524,261 625,633 830,700 2,368,104 1,359,396 246,790 1,902,213 264,230 3,732,881 3,197,6*5 8S8,&49 2,614,297 1,278,515 3,515,170 2,735,183 610,615 2,451,7S4 1,052,459 1,207,304 1,497,492 503,540 882,6-18 749,147 2,307,866 1,237,691 107,075 1,569,136 303,312 217,711 462.462 278,034 162,513 226,056 Altoona, Pa. Allentown, Pa.... Springfield, III.... Dec. Dec. Mar. Apr. Feb. 31,1910 31,1910 31,1910 4,1910 28,1910 188,307 273,978 121,197 107,005 1,384,584 2,728,094 1,330,148 745,315 1,418,698 817,424 872,568 825,611 591,611 1,026,907 | 567,160 1,855,526 504,537 153,704 391,791 1,593,253 ' 2,916,401 1,(304,126 866,512 1,525,703 1,361,203 2,468,763 1,165,609 777,095 1,425,281 84-1,019 2,212,365 8S8,393 623,215 975,685 517,184 256,398 277,300 153,8S0 449,596 232,050 447.638 438.427 89,417 100,422 Pawtucket,R.I.. Mobile, Ala Saginaw, Mich.... Canton, Ohio Dec. Dec. June Dec. 31,1910 31,1910 30,1910 1 31,1910 1 496,478 444,956 193,591 403,034 4,516,048 1,352,185 1,657,049 1,327,371 1,166,953 I 3,349,095 880,413 471,772 995,796 661,253 757,334 570,037 5,012.526 1.797,141 1,850,640 1,730,405 4,683,196 1,510,194 1,685,979 1,266,070 1,277,604 844,971 900,091 836,701 3,405,592 665,223 785,888 429,369 329,330 286,947 104,661 464,335 96,130,648 4,875,788 5,593,777 2,461,597 2,241,901 $5,431,950 4,199,352 5,247,581 1,403,157 1,727,000 1,566,955 1,222,770 II 771,319 | 2,936,186 ' 1,937,327 3,372,159 4,699,119 3,098,676 5,190,5S9 5,6S8,943 2,935,890 4,23^,476 2,194.961 4,976,374 4,045,596 1,093,973 1,913,866 1,480,455 3,834,261 1,517,703 1,639,847 668,446 2,060,283 2,343,760 2,113,46S 3,013,444 3,109,770 3,553,821 6,970,075 4,197,016 5,702,757 2,705,958 2,237,488 2,754,261 1,562,471 2,194,106 1,558,584 1,571,807 2,328,226 1,181,700 3,50$, 651 1,147,374 665,681 426,035 380,771 112,840 362,669 256,429 298,421 724,015 2,605,384 3,563,842 2,683,404 1,977,584 2,657,560 1,624,805 1,712,736 1,300,839 1,055,454 1,521,066 31,1910 31,1910 1,1910 31,1910 31,1910 217,688 214,895 274,236 117,806 556,874 2,450,381 3,464,144 2,778,571 1,897,936 1,405,558 Dec. June Apr. Dec. Apr. 31,1910 30,1910 4,1910 31,1910 4,1910 430,784 291,882 82,781 138,365 297,457 Savannah, Ga 87 Oklahoma City, Okla.. 88 Harrisburg, Pa 89 Fort Wayne, Ind 90 Charleston, S. C Dec. June Apr. Dec. Dec. 31,1910 30,1910 4,1910 31,1910 31,1910 91 92 93 94 95 Portland. Me East St. Louis, III Terre Haute, ind Hoi yoke, Mass Jacksonville, Fla Dec. Dec. Dec. Nov. Dec. 96 97 98 99 100 Brockton, Mass Bayonne, N. J Johnstown, Pa Passaic, N . J South Bend, Ind 101 102 103 104 105 Cov 106 107 108 109 12,551,580 92,796,191 1,672,236 2,690,339 2,311,110 3,043,864 1,246,882 457,283 1,292,378 363,5S8 Hartford, Conn Trenton, N.J New Bedford, Mass.. San Antonio, Tex.... Reading, Pa Mar. Feb. Dec. May Apr. 31,1910 28,1910 3,1910 31,1910 2,1910 $782,877 504,213 757,432 585,935 $5,347,771 4,371,575 5,354,974 1,704,165 1,655,966 Camden, N. J . Salt Lake City, Utah., Dallas, Tex Lynn, Mass Springfield, Mass June Dec. Apr. Dec. Nov. 30,1910 31,1910 30,1910 19,1910 30,1910 402,304 838,881 649,254 345,964 1,236,746 2,969,855 3,860,238 2,449,422 4,844,625 4,452,197 1,402,900 2,637,468 1,678,103 1,908,439 2,514,870 61 62 63 64 65 Wilmington, Del... Des Moines, Iowa... Lawrence, Mass Tacoma, wash Kansas City, Kans.. June Mar. Dec. Dec. Mar. 30,1910 31,1910 31,1910 31,1910 31,1910 279,619 527,458 13,083 792,054 565,845 2,733,825 2,582,312 3,540,738 6,178,021 3,631,171 66 67 68 69 70 Yonkers,N.Y Youngstown, Ohio.. Houston, Tex Duluth, Minn St. Joseph, Mo Dec. Dec. Feb. Dec. Apr. 31,1910 31,1910 28,1910 31,1910 19,1910 162,093 560,808 893,962 262,309 868,470 71 72 73 74 75 76 77 78 79 80 Somerville, Mass.... Troy,N.Y Utica.N.Y ElizaDeth,N.J Fort Worth, Tex... Dec. Dec. Dec. June Dec. 31,1910 31,1910 31,1910 30,1910 31,1910 Waterbury, Conn... Schenectady, N . Y . Hoboken, N.J Manchester, N. H... Evansville, Ind Dec. Dec. May Dec. Dec. 81 Akron, Ohio 82 Norfolk, Va 83 Wilkes-Barre, Pa.. 84 Peoria, 111 85 Erie, Pa Wic 1 The same as the aggregate of payments and of cash on hand at the close of the year. GENERAL TABLES. 95 TABLE 2.—SUMMARY OF RECEIPTS, PAYMENTS, AND CASH BALANCES, TOGETHER WITH DATE OF CLOSE OF FISCAL YEAR OF CITY CORPORATION: 1910-Continued. [For a list of tho cities arranged alphabctfcally by states, with the number assigned to each, see page 87. For a text discussion of this table, see page 27.J GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1910. BECEIPTS. Date of close of fiscal year of city corporatton. Cash on hand at beginning of year. Total. Revenue. Nonrevenue. (Table 3.) (Tables 13 and 14.) Aggregate of receipts and cash on hand at beginning of year.* Total. Govern mental cost. Nongov ernmental cost. (Table 3.) (Tables 13 and 15.) Binghamton, N. Y . Sioux City, Iowa... Lancaster, Pa Springfield, Ohio... Atlantic City, N . J . Dec. Apr. May Dec. Dec. 31,1910 4,1910 31,1910 31,1910 31,1910 $210,413 77,629 48,734 345,971 1,236,667 91,188,199 1,161,270 721,186 1,445,228 3,910,170 $760,349 1,063,225 542,751 723,283 1,707,556 $427,850 98,045 178,435 721,945 2,202,614 $1,398,612 1,238,899 769,920 1,791,199 5,146,837 $1,139,379 1,117,404 692,520 1,545,081 4,238,892 $749,293 1,025,686 592,027 918,899 2,761,341 Little Rock, Ark... Rockford,IU Bay City, Mich York, Pa. Sacramento, Cal.... Dec. Dec. June Apr. Jan. 31,1910 31,1910 30,1910 4,1910 1,1911 45,726 49,847 258,116 92,210 559,556 893,008 1,214,543 1,132,236 553,604 1,425,671 566,399 726,653 860,658 451,360 1,284,539 326,609 487,890 271.578 102,244 141,132 938,734 1,264,390 1,390,352 645,814 1,9S5,227 890,365 1,230,521 1,185,267 538,039 1,435,901 576,762 784,354 787,771 400,138 1,298,936 Chattanooga, Tenn. Maiden, Mass Pueblo, Colo Haverhill, Mass Lincoln, Nebr Sept. 30,1910 Dec 31,1910 Dec. 31,1910 Dec. 31,1910 Mar. 31,1910 382,558 90,713 74,555 111,450 264,809 1,014,900 2,076,266 1,795,375 2,048,782 1,265,483 664,412 984,335 978,554 666,292 877,807 350,488 1,091,931 816,821 1,182,490 387,676 1,397,458 2,166,979 1,869,930 2,160,232 1,530,292 992,245 2,098,056 1,791,573 2,036,830 1,223,233 831,116 984,816 933,906 1,083,706 694,582 New Britain, Conn. Salem, Mass Topeka, Kans Davenport, Iowa McKeesport, P a . . . . Mar. Nov. Mar. Mar. Apr. 31,1910 30,1910 31,1910 31,1910 5,1910 75,291 57,952 372,5S7 389,132 400,30S 1,321,921 1,392,839 1,355,894 1,428.056 924,419 744,879 793,962 830,120 972,837 771,525 577,042 598,877 525,774 455,219 152,894 1,397,212 1,450,791 1,728,481 1,817,188 1,324,727 1,349,084 1,352,940 1,289,687 1,499,844 979,456 803,209 845,714 842,132 987,650 741,833 545,875 507,226 447,555 512,194 237,623 Wheeling, W.Va.. Augusta, Ga Macon, Ga Berkeley, Cal Superior, Wis Juno 30.1910 Dec. 31.1910 Dec. 16,1910 June 30,1910 Sept. 30,1910 990,734 33,082 69,3S9 292,034 366,707 945,231 783,059 936,147 208,600 77,251 516,763 51,787 1,935,965 816,141 1,005,536 1,294,804 1,907,549 1,286,450 788,729 838,321 1,540,842 736,631 705,808 419,384 950,983 706,955 1,563,188 958,548 661,228 431,727 1,009,523 847,840 327,902 127,501 406,594 92,940 715,348 Newton, Mass San Diego, Cal Kalamazoo, Mich.. El Paso, Tex Butte, Mont Dec Dec Mar. Mar. Apr. 31,1910 31,1910 31,1910 31,1910 30,1910 147,729 413,113 124,388 56S,292 223,423 4,209,695 1,346,665 1,319,796 1,146,706 1.479,044 1,739,923 1,311,967 546,4S0 882,177 771,708 2,469,772 34,69$ 773,316 264,529 707,336 4,357,424 1,759,778 1,444,184 1,714,998 1,702,467 4,197,078 1,410,077 1,369,428 1,230,107 1,468,989 1,505,822 1,336,167 628,309 1,0S5,112 957,215 2,691,256 73,910 741,119 144,995 511,774 Flint, Mich Chester, Pa Dubuque, Iowa.... Montgomery, Ala.. Woonsocket, R. I., Feb. Apr. Feb. Dec. Dec 28,1910 4,1910 28,1910 31,1910 31,1910 155,653 30,437 107,893 266.397 73,046 840,495 499,407 633,950 1,043,468 1,775,944 454,327 381,136 569,075 645,895 562,209 386,168 118,271 64,875 397,573 1,213,735 996,148 529,844 741,843 1,309,865 1,848,990 772,357 470,765 637,121 1,194,123 1,713,119 511,591 358,994 504,109 1,014,400 566,606 260,766 111,771 133,012 179,723 1,146,513 Racine, Wis Fitchburg.Mass... Tampa, Fla Elmfra,N. Y Galveston, Tex.... Dec Nov. May Dec Feb. 31,1910 30,1910 31,1910 31,1910 28,1910 79,307 126,731 158,215 77,328 357,724 934,956 1,629,475 845,144 800,655 1,490,291 642,705 809,492 532,530 549,49S 854,716 292,251 819,983 312,614 251,157 635,575 1.014,263 1,756,206 1,003,359 877,983 1,848,015 900,046 1,667,930 782,124 781,279 1,520,782 641,420 730,907 478,556 467,555 1,112,594 258,626 937,023 303,568 313,724 408,188 Quincy,IU Knoxville, Tenn Newcastle, Pa WestHoboken,N.J.. Hamilton, Ohio Apr. Jan. Apr. Dec. Dec 30,1910 23.1911 1,1910 31,1910 31,1910 132,774 117,039 77,123 160,220 293,570 676,298 1,641,891 564,437 1,104,650 1,325,709 561,715 865,121 469,859 301,302 683,217 114,583 776,770 94,578 803,348 642,492 809,072 1,758,930 641,560 1,264,870 1,619,279 631,507 1,641,560 499,426 1,101,498 1,115,171 413,490 791,144 429,492 456,449 804,491 218,017 850,416 69,934 645,049 310,6S0 Springfield, Mo Lexington, Ky Roanoke, Va Joliet, 111 Auburn, N. Y June Dec. Dec Dec. June 30.1910 31,1910 31,1910 31,1910 30,1910 64,755 139,917 265,821 70,456 274,298 450,848 993,325 1,118,295 SOS, 952 1,207,125 395,187 551.868 497,954 565,055 614, (H9 55,661 441,457 620,341 243,897 593,076 515,603 1,133,242 1,384,116 879,408 1,481,423 441,545 1,007,676 849,421 73,797 393,997 310,611 275,924 1,307,269 367,748 613,679 538,810 494,913 780,402 East Orange, N . J . . . Taunton, Mass Charlotte. N. C Everett, Mass Portsmouth, Va Dec. Nov. Aj>r. Dec Dec 31,1910 30,1910 30,1910 31,1910 31,1910 159,782 131,121 42,449 79,225 41,296 3,270,656 1,663,633 632,250 1,587,375 865,898 733,799 390,877 715,645 323,503 2,404,758 929,834 241,373 871,730 257,395 3,430,438 1,794,754 674,699 1,666,600 622,194 3,324,848 1,740,879 611,740 1,479,302 559,117 1,227,480 742,521 318,745 631,456 354,942 2,097,368 998,358 292,995 647,846 204,175 Oshkosh,Wis Cedar Rapids, Iowa. Quincy,Mass Chelsea, Mass Sept Mar. Dec Dec 30,1910 31,1910 31,1910 31,1910 13,575 55,314 9S,345 42,011 867,115 880,898 1,667,413 1,973,202 501,362 661,478 855,130 838,267 365,753 219,420 812,283 1,134,935 936,212 1,765,758 2,015,213 773,992 766,486 1,660,454 1,989,601 469,274 623,825 852,967 952,034 304,718 142,661 807,487 1,037,567 Perth Amboy, N. J.. Pittsfield, Mass Joplin, Mo Wfiliamsport,Pa.... Dec Dec June Apr. 31,1910 31,1910 30,1910 4,1910 165,598 31,411 82,063 72,824 1,311,474 563,975 560,850 568,025 619,973 370,770 412,000 743,449 788,601 193,205 148,850 1,477,072 1,439,985 646,038 633,674 1,291,687 1,408,574 495,845 579,316 549,074 708,139 394,712 358,531 742,613 698,083 101,133 220,785 Jackson, Mich Jamestown, N. Y . . . . Amsterdam, N . Y . . . Lansing, Mich Feb. Feb. Dec Apr. 28,1910 28,1910 31,1910 30,1910 9,632 76,073 108,427 26,580 837,884 970,462 1,056,885 1,182,077 458,518 594,754 371,866 690,379 379,366 375,708 685,019 491,698 847,516 1,046,535 1,165,312 1,208,657 798,750 913,543 1,001,067 1,179,474 451,495 629,815 481,608 709,376 347,255 2S3,72S 519,459 470,098 Huntington, W . V a . . Decatur, 111 Mount Vernon, N. Y . Lima, Ohio June Apr. Apr. Dec 30,1910 30,1910 30,1910 31,1910 47,952 272,897 361,567 214,980 6S9,279 1,667,483 1,102,267 287,173 520,650 860,627 583,779 1,060 168,629 806,856 518,4S8 336,185 962,176 2,029,050 1,317,247 310,829 678,404 1,682,14S 1,155,889 251,266 547,490 916,403 461,834 59,563 130,914 765,745 694,055 Niagara Falls, N . Y . LaCrosse, Wis >. Newport, Ky Pasadena, Cal Dec Dec Dec June 31,1910 31,1910 31,1910 30,1910 317,510 2S9,945 113,787 393,969 2,247,797 695,924 621,046 1,137,420 1,219,421 497,876 379,950 1,048,256 1,028,376 198,048 241,096 89,164 2,565,307 985,869 734,833 1.531,389 1,692,969 713,968 632,380 1,204,824 1,106,534 429,095 368,284 1,066,695 586,435 284,873 264,096 138,129 1,002,770 . 1,102,463 770,837 1,406,222 i The same as the aggregate of payments and of cash on hand at the close of the year. $390,086 91,718 100,493 626,182 1,477,551 313,603 446,167 397,496 137,901 I 136,965 161,129 1,113,240 857,667' 953,124 528,651 872,338 271,901 102,453 326,565 FINANCIAL STATISTICS OF CITIES. 96 TABLE 3 . - R E V E N U E RECEIPTS AND GOVERNMENTAL COST PAYMENTS, CLASSIFIED B Y DIVISION OP THE [For a list of the cities arranged alphabetically by states, with the number B E Y E N U E RECEIPTS. Classified by contributor. CTTT, AND DIVISIONS OF ITS GOVEENMENT. Total. Classified by source. From city depart* Gifts, do Depart ments, en Property, Fines, mental From pub terprises, Subven nations, Special forfeits, tions fees. and lic (net and funds business, and assessand Interest and and poll permits. revenue grants. pension ments. rents, and escheats. (service taxes. contri receipts).1 and sales. butions. interest. transfers).1 (Table 4.) (Table 4.) (Table 4.) (Tables.) (Table 6.) (Table 6.) (Table 6.)| (Table 7.) 3759,942,445 1743,983,875 115,958,570 [8474,530,683 j*50,34S,936 [$66,395,107 504,987,016 492,218,479 12,768,537 327,267,852 132,991,607 32,961,315 120,816,754 119,168,397 1,648,357 66,071,435 8,374,212 120,001,296 933,031 48,365,725 5,401,518 8,560,962 81,318,277 80,385,246 608,645 32,825,671 3,581,599 4,871,534 52,820,398 52,211,753 Grand total. Group I . . . Group I I . . Group III. Group IV., 815,200,254 13,823,210 $29,078,983 [$4,340,591 $24,122,320 10,660,011 12,061,098 16,433,505 [2,798,346 119,630,547 2,152,204 690,454 5,593,231 11,195,SS9 2,438,461 1,318,347 570,052 4,182,034 257,777 1,069,692 501,606 2,870,213 88,579 1,211 145 842,176 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. 1 [5197,779,833 [$190,285,286 [$7,494,547 [$141,679,985 [$7,163,721 [$12,459,288 [$1,291,006 $546,373 [$1,877,575 NewYork,N.Y. Chicago, HI.. City corporation... County School district Park commissions * Sanitary district... 63,465,054 63,034,089 35,623,676 5,034,810 14,431,344 5,141,833 3,233,386 35,542,558 5,034,810 14,386,427 5,141,838 2,928,456 304,930 430,965 81,118 "44,"9i7 35,793,371 9,015,639 5,784,909 1,709,214 578,675 11,133,336 8,975,392 5,739,994 40,247 4,090,941 13,297,326 44,915 4,814,649 2,462,119 577,282 278 715 400 649,015 793,001 46,396 215,063 5,739 335,662 335,662 $964,072 ,$7,995,435 205,235 1,193,942 88,148 376,018 110,343 634,158 66,811 6,612 "ii7,"687 38,056,147 37,446,008 610,139 21,062,486 2,240,144 718,876 2,136,288 119,250 2,538,404 329,269 2,840,719 37,986,445 69,702 37,376,306 69,702 610,139 21,000,114 2,240,144 62,372 718,876 2,129,287 7,001 119,250 2,538,404 329,260 2,840,390 19,557,158 19,443,692 113,466 12,052,177 1,519,396 1,773,617 596,331 123,022 309,039 15,378,959 4,178,199 15,297,793 4,145,899 81,166 32,300 8,385,864 3,666,313 1,519,396 1,773,617 536,611 59,720 106,385 16,637 309,039 Boston, Mass.... 32,605,847 31,114,320 1,491,527 23,268,661 1,186,862 675,189 703,198 102,185 Cleveland, Ohio. 14,607,855 14,474,775 133,080 8,920,779 1,329,587 1,452,397 580,916 28,472 122,183 3,983,237 1,321,398 1,257,007 1,546,705 195,390 8,189 3,390,837 348,011 147,883 85,022 13,299 14,873 300 261,952 8,570,699 1,285,236 251,651 106,259 12,462 513,092 16,961 Philadelphia, Fa. Poordisl tion.. >ts..... St. Louis, Mo.. City con oration., School d strict... 329 93,649 505,348 93,649 378,858 126,490 10,209 753,426 1,814,893 261,952 68,980 498,362 7,806 337,415 81,125 79,822 City corporation. County School district... Baltimore, Md 8,734,583 1,994,165 3,879,107 8,612,400 1,994,165 3,868,210 13,644,880 12,982,195 Pittsburgh, Fa , 18,817,889 18,418,423 399,466 12,610,788 915,187 883,081 479,537 89,314 1,057,559 79,069 609,736 City corporation.. County School district.... Detroit, Mich 14,199,927 2,555,298 2,062,664 13,800,510 2,555,249 2,062,664 399,417 49 9,209,896 1,737,320 1,663,572 851,038 64,149 881,203 1,878 175,826 293,329 10,3S2 78,415 10,899 339,196 364,987 353,376 78,615 454 551,381 23,021 35,334 11,359,075 11,214,948 144,127 6,841,409 869,900 942,337 445,992 18,932 775,531 24,086 228,904 City corporation., County 10,212,603 1,146,472 10,080,073 1,134,875 132,530 11,597 6,317,503 523,906 490,022 379,878 928,209 14,128 253,154 192,838 8,610 10,322 770,344 5,187 24,073 13 208,704 20,200 10,827,157 10,581,393 245,764 6,832,916 711,489 1,369,541 212,059 35,553 171,293 34,578 258,252 9,697,883 1,129,274 9,452,119 1,129,274 245,764 5,817,085 1,015,831 711,489 1,369,541 140,505 71,554 28,192 7,361 161,561 9,732 34,565 13 237,363 11 San Francisco, Cal... 12,244,414 12,244,414 8,020,052 1,344,663 1,576,646 57,570 615,536 18,756 86,662 Milwaukee, Wis..... 8,245,234 8,134,146 111,088 5,438,588 777,940 689,514 203,450 25,942 280,910 31,130 56,401 7,171,379 1,073,855 7,060,291 1,073,855 111,088 689,514 57,391 146,059 25,942 280,910 31,130 39,293 17,103 13,582,575 13,237,916 344,659 4,572,906 775,760 2,180 865,682 7,984,003 1,120,545 410,045 388,071 34,607 192,777 53,504 1,904,638 9,190,044 1,931,573 2,460,958 8,878,870 1,904,636 2,454,410 311,174 26,937 6,548 4,158,764 1,079,770 1,628,920 40,775 2,196,324 407,257 2,788 244,002 137,445 6,624 18,285 16,322 192,777 32,776 167 20,561 1,757,028 102,938 44,672 11,481,150 11,166,861 314,289 6,276,008 650,985 1,051,750 325,816 24,200 1,301,233 17,024 385,752 9,930,385 1,550,765 9,642,305 1,524,556 26,209 6,027,687 1,248,321 650,985 1,045,285 6,465 176,879 148,937 17,268 1.218,647 6,932 82,586 17,024 328,228 7,581,587 7,554,179 27,408 5,342,826 938,121 27,539 240,835 36,024 196,451 33,772 10 Buffalo, N . Y . City corporation.. County 12 City corporation.. County , Cincinnati, Ohio 13 City corporation., County , School district.... 14 Newark, N.J City corporation. County 15 New Orleans, L a . . "i6,"897 *6i,"i74 57,524 95,218 16 Washington, D. C. 12,909,113 12,871,564 37,549 5,339,676 668,935 430,890 402,515 93,011 6,354,758 14,385 17 Los Angeles, Cal... 10,435,259 10,373,748 61,511 6,190,389 781,106 1,442,154 246,928 88,751 414,334 21,841 City corporation County School district 7,778,348 1,350,391 1,306,520 7,721,304 1,345,924 1,306,520 57,041 18 Minneapolis, Minn... 7,786,789 7,640,522 146,267 5,038,034 472,161 1,021,891 203,368 46,755 227,190 City corporation.. County 7,151,676 635,113 7,030,209 610,313 121,467 24,800 4,520,114 517,920 464,751 7,400 1,009,789 12,102 144,131 59,237 42,746 4,009 227,190 4,467 4,202,402 1,119,957 868,030 765,342 15,764 1,442,154 74,541 165,435 6,952 71,949 16,502 343 413,991 2,626 16,114 6,727 213,382 33,609 i Net revenue receipts are the gross receipts from revenues, less receipts in error later refunded and service and interest transfer receipts. * For summary of service and interest transfers, see page 23. 71,385 29,940 23,898 17,547 178,937 34,445 GENERAL TABLES. 97 GOVERNMENT, BY CONTRIBUTOR AND SOURCE OF RECEIPT, AND BY PAYEE AND OBJECT OF PAYMENT: 1910. assigned to each, see page 87. For & text discussion of this table, see page 28.] REVENUE RECEIPTS— EXCESS OF EEVENtJE RECEIPTS OVER— GOVERNMENTAL COST fiTMENTS. continued. Classified by sourceContinued. Classified by payee. Total. Public Rents and | service privileges. enterprises. (Table 7.) (Table 8.) Classified by object. Expenses and interest. To city depart To public ments, en(net gov terprises, ernmental and funds cost pay (service ments).* and in* terest , transfers).' Total. Expenses Expenses Outlays. other than of public of public service Interest. enter service prises. , enterprises. prfc blelO.) (Table 11.) (Table 12.) (Table 9.) (Tab Excess of govern mental cost payments Govern Payments over for ex mental revenue penses pay and receipts. cost In ments. terest. |$S, 904,880 [$83,197,472 [1855,599,192 |$839,787,800 $15,811,320 '8576,453,293 $449,219,789 [834,386,256 |$92,847,248 |$279,145,899 j$108,949,765 $13,293,018 [$183,439,152 6,604,334 53,678.351 564,506,357 551,886,560 112,619,797 393,039,526 305,666,173 21,058,508 66,314,845 171,466,831 68,341,177 [111,947,490 1,534,198 12,765,374 139,104,353 137,455,873 1,648,480 83,933,539 66,248,569 5,475,326 12,209,644 55,170,814 19,734,721 1,447,122 1 36,883,215 506,245 10,944,472 96,242,175 95,307,459 60,103,079 034,716 46,261,769 5,063,544 8,757,766 36,139,096 15,917,109 993,211 21,215,193 360,053 6,809,275 55,746,307 55,137,974 39,377,149 608,333 31,043,278 2,768,878 5,564,993 16,369,158 4,956,758 2,030,849 13,443,249 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. $1,526,708 $22,275,670 $240,018,594 $232,524,047 $7,494,547 $164,638,836 $119,681,592 $7,627,683 $37,329,556 $75,379,753 $42,238,761 $33,140,997 60,277,925 282,459 59,995,466 36,958,559 2,363,644 3,692,893 17,257,829 | 43,020,096 $3,187,129 20,444,958 2,363,379 5,721,112 34,168,263 j 33,954,642 213,621 24,075,766; 19,967,935 2,070,433 2,037,398 10,092,497 4,887,524 j 4,886,084 4,024,875 4,3S6,760 840 361,885 500,764 9,708,846 9,729,830 12,920,739 12,929,750 20,984 9,011 3,199,920 3,253,899 I 2,790,241 4,465,823 4,505,720 463,653 1,251,821 39,892 466,662 1,573,841 644,262 ii4,654 808,968 3,767,573 3,786,608 298,211 19,095 2,212,827 J 2,478,033 6,365,374 1 120,653 5,950,058 42,239,838 41,629,699 610,139 32,672,585 | 26,436,007 2,706,932 3,529,646 120,653 5,950,058 42,153,809 86,029 41,543,710 85,989 32,586,556 86,029 26,351,244 2,706,932 84,763 3,528,380 } 9,567,253 1,266 413,329 2,171,250 19,262,051 19, US, 535 610,099 40 113,466 | 14,078,839 11,990,027 413,329 2,171,250 15,153,372 4,103,679 15,064,425 4,084,160 88,947 24,519 115,810 3,975,414 29,569,900 28,078,373 1,491,527 87,390 1,379,020 15,717,174 15,584,094 133,080 | 87,390 1,379,020 8,101,259 3,557,849 4,058,066 7,970,473 3,556,855 4,056,766 130,786 994 1,300 | | | 1,030,094 5,183,212 1 1,030,094 3,998,274 1,184,938 18,103,853 1,262,478 5,797,393 4,406,166 8,603,894 560,549 1,577,564 4,975,167 1 1,109,319 | 4,499,967 1,072,219 3,031,708 560,549 1,195,096 246,616 135,852 1,845,647 2,239,014 890,506 10.742,007 6,255,612 1 1,318,835 3,167,560 3 295,107 5,478,319 4 3,035,947 7,442,113 ft 3,865,848 6 . 2,555,396 7 123,503 5,124,476 8 466,811 3,365,470 9 2,040,265 10 1,416,936 15,428,734 14,766,049 662,635 11,089,484 8,241,903 665,299 2,182,282 4,339,250 86,542 2,007,076 18,694,380 18,294,920 399,466 j 13,693,413 10,679,081 1,013,555 2,000,777 5,000,973 j 80,819 5,723 1,953,538 1 11,650,837 1 11,252,237 53,538 3,365,178 3,366,044 3,677,505 3,677,505 393,600 866 6,267,691 1,669,203 2,742,187 978,938 34,617 1,454,910 299,559 246,303 2,949,298 1 1,362,665 689,010 129,422 1,082,562 j 10,892,264 1 10,748,371 143,893 jj 7,993,605 j 6,901,927 568,237 523,441 2,893,659 129,422 1,082,562 j 6,146,396 755,531 563,237 449,479 73,962 2,757,060 141,599 245,764 | 8,786,892 1 7,290,093 538,516 958,233 5,316,655 | 3,276,390 241,028 4,736 7,790,272 1 6,342,947 947,146 996,620 534,622 3,894 912,703 | 45,5S0 5,140,437 176,218 488,551 8,280,470 5,445,264 2,835,206 u 111,088 6,648,338 j 5,916,615 324,567 407,156 2,777,847 j 1,180,951 1,596,896 12 5,054,570 862,045 277,733 46,834 390,023 17,128 2,430,470 347,377 10,082,446 1 7,391,367 3,500,129 13 403,559 j 3,022,036 14 156,189 '134,381 1 2,128 2,128 | 1,058,718 11,155,098 [ 9,066,286 1,058,718 2,923,741 2,923,741 25,163,734 5,383,562 4,183,691 602,692 J 156,189 | 9,567,253 1 2 1,045,287 9,921,172 1 971,092 9,822,967 925,404 14,103,547 | 13,857,783 1,041,393 j 12,930,709] 3,894 1,172,838 1,920 17,689,678 12,689,681 1,168,102 8,152,801 | 1,273,384 8,054,396 1,260,701 319,300 1,175,080 | 15,014,918' j 14,670,259 317,082 2,218 l,175,0S0j 10,556,261" 1,710,672 2,747,985 11,077,591 j 10,763,302 196,327 1,252,055 196,327 1,252,055 57,020 608,781 ~~'7,164,112 829|493 9,409,203 17,689,678 739,231 !j 9,426,185 1 9,315,097 696,405 42,826 98,205 45,688 8,701,539 j 2,003,379 2,983,495 j 10,224,176 1,709,313 2,736,770 98,405 ~5,722,331 12,683 I 926,007 344,659 332,085 f - 7,29M42 1,359 1,091,102 11,215 1,695,902 97009,664 1,753,638 2SS,0S0 26,209 8,687,499 8,660,091 27,408 _ 530,200 2,160,879 4,932,472 j| 1,432,343 4,772,890 1,004,593 1,613,879 530,200 1,992,352 86,504 82,023 3,260,819 1 619,570'| 1,052,083 6,611,055 3S0,384 1,467,675 2,618,477 7,220,463 1 5,678,027 933,028 1,238,651 380,334 1,162,052 305,623 2,077,281 541,196 ! 5,949,164 4,210,546 478,035 1,260,533 2,738,335 9,057,3S8 8,176,134 427,234 454,020 2,541,945 9,954,634" j 5,432,252 8,459,114 !| 314,289 9,297,7471 | 1,779,847 8,916,653 1,733,854 1,105,912 13,148 589,169 11,599,333 11,561,734 37,549 28,721 1,149,650 15,867,511 15,806,000 61,511 | 5,912 877 j 4,829,712 302,327 780,838 26,256 2,465 1,149,650] 12,958,120 | 1,315,471 1,593,920 12,901,426 1,311,004 1,593,570 56^694 4,467 350 3,808,039 | 839,393 1,265,440 2,793,515 815,896 1,220,301 302,327 712,197 1 9,150,031 476,073 23,502 328,480 45,139 36,591 493,818 8,939,229 8,792,962 146,267 j 5,641,500 1 4,727,145 241,096 673,259 3,297,729 j 1,152,440 36,591 493,818 8,378,704 560,525 8,257,634 £35,323 121,070 1 25,197 sTievw 1 241,096 592,879 | 80,380 3,213,974 83,755 | 476,770 4,330,755 396,390 1,309,730 1,632,423 15 3,851,725 16 4,522,382 17 2,145,289 18 • Net governmental cost payments are the gross payments for governmental costs, less payments In error later refunded, payments for outlays offset by receipts on outlay account, and service and interest transfer payments. 50065°—13 7 FINANCIAL STATISTICS OF CITIES. 98 TABLE 3.—REVENUE RECEIPTS AND GOVERNMENTAL COST PAYMENTS, CLASSIFIED B Y DIVISION OF THE 1910— [For a list of the cities arranged alphabetically by states, with the number GROUP II.-CITIES HAVING A POPULATION'OF 100,000 TO 300,000 IN 1910. REVENUE RECEIPTS. Classified by contributor. CITY, AND DIVISIONS OF ITS GOVERNMENT. Total. Classified by source. From city depart Depart en Fines, mental From pub ments, Subven terprises, Property, Special forfeits, tions fees, business, lic (net and funds and poll and assess and and charges, revenue (service ments. permits* grants. rents, and escheats. receipts); taxes. and sales. interest transfers).'1 (Table 4.) (Table 4.) (Tabled) (Tables.) Table 6.) (Table 6.) Jersey City, N. J.., $5,370,692 95,175,093 $195,599 $2,160,471 $552,800 $204,793 $55,034 $4,522 Kansas City, Mo.., 7,005,826 6,977,569 28,257 3,215,128 542,253 1,698,790 57,245 61,052 5,467,331 1,538,495 5,442,367 1,535,202 24,964 3,293 1,836, OSS 1,379,040 542,253 1,698,790 43,229 14,016 61,052 11,603,813 11,436,322 167,491 3,685,087 403,143 5,018,730 131,364 50,161 9,941,518 1,662,295 9,774,290 1,662,032 167,228 263 2,726,533 958,554 ' 403,143 5,013,730 116,345 15,019 50,161 4,361,721 4,360,401 1,320 2,685,945 298,947 821,291 67,424 12,340 2, 994,390 z, wit <jyu 1,645,231 1,040,714 298,947 821,291 53,712 13,712 12,340 1,320 City corporation.. ""* ol district.... School Seattle, Wash City School jtion., strict..., Indianapolis, Ind.. City corporation.. School district.... 1,367,331 1,366,011 Gifts, do nations, and pension Interest contri- | buttons. (Table C.)l (Tabic 7.) $12,476 $209,331 127,4S8 60,556 127,483 42,605 17,951 688,459 43,593 70,235 43,593 6SS,459 263 255,049 55,869 31,900 255,049 7,833 48,036 22,0S0 9,820 Providence, B. I.. 5,519,814 6,256,783 263,031 3,549,982 318,2SS 112,696 148,094 6,272 32,405 23,309 324,457 Louisville, Ky... . 5,422,861 5,418,330 4,531 3,284,204 547,814 324,518 37,498 12,722 298,032 19,566 87,354 Rochester, N . Y . . 5,606,930 5,594,057 14,873 3,373,956 233,361 982,743 70,480 16,168 85.215 24,857 98,781 City corporation County supervisors' fund., St. Paul, Minn 5,485,793 123,137 5,470,920 123,137 14,873 3,250,998 122,958 233,361 982,743 70,480 16,168 85,215 24,857 9S,6Q2 179 4,496,247 4,472,345 23,902 2,689,333 429,530 446,658 109,713 23,479 144,432 6,586 34,534 Denver, Colo 7,051,834 7,029,893 21,941 4,069,574 425,861 1,082,481 225,657 24,219 77,325 876,236 104,492 City corporation.. County , School district.... Portland, Oreg 4,661,536 1,206,519 1,183,779 4,639,595 1,206,519 1,183,779 21,941 1,923,401 1,049,2S9 1,096,8S4 418,459 7,402 1,082,481 92,918 129,779 2,960 18,150 6,069 873,996 86,142 13,337 5,013 6,760,539 6,734,548 25,991 2,666,303 454,363 2,322,958 23,600 45,473 City corporation.. School district.... Port of Portland.. 4,732,435 1,518,580 509,524 4,707,897 1,518,580 508,071 24,538 484,363 2,322,958 19,855 3,740 5 45,473 1,453 1,125,038 1,135,336 405,929 4,206,178 3,989,985 216,193 2,483,825 269,486 552,316 80,141 13,626 3,139,618 1,066,560 2,931,550 1,058,435 208,068 8,125 1,535,720 948,105 269,486 552,316 67,015 13,126 Toledo, Ohio. 3,454,698 3,376,173 78,525 1,884,489 307,275 687,422 City tion.. trict.... School Atlanta, Ga.. 2,878,750 575,948 2,800,569 575,604 78,181 344 1,373,255 511,234 307,275 687,422 2,822,827 2,771,016 51,811 1,538,473 251,998 80,690 80,110 Columbus, Ohio.. City.. School >ration.. itrict.... Oakland, Cal. City corporation.. School district Sanitary district.. 383,855 643 76,682 379,501 379,504 4,099 61,223 4,099 59,770 **"M53 81,408 9,181 193,425 13,516 110 81,403 1,074 8,107 177, 721 15,704 36,474 1,805 40,056 5,464 153,741 21,274 15,200 1,805 144,433 40,056 5,314 150 9,303 101,549 5,901 3,964,390 3,958,767 5,623 1,653,352 1,428,945 27,837 53,147 3,170,808 789,836 3,746 3,165,185 789,836 3,746 5,623 1,346,577 303,029 3,746 1,428,945 27,287 570 53,147 4S5,728 2,938 2,938 485,728 2,211 1,702 509 Worcester, Mass.. 3,554,343 3,398,890 155,453 2,378,771 177,120 156,330 186,600 8,985 5,793 Syracuse, N, Y . . . 3,315,467 3,313,991 1,476 2,143,705 174,395 488,594 31,112 6,931 62,360 16,335 39,078 City corporation County supervisors' fund. New Haven, Conn.. 3,264,069 51,398 3,262,593 51,398 1,476 2,092,307 51,398 174,395 488,594 31,112 6,931 62,360 16,335 39,078 173,464 2,405,135 2,404,560 575 1,959,325 185,897 50,603 54,497 22,389 72,412 17,900 30,556 City corporation.. — stvilfesch< Westville school district , Borough of Fairhaven, East.. Birmingham, Ala.., 2,377,119 19,574 8,442 2,376,544 19,574 8,442 575 1,933,993 17,190 8,142 185,897 50,603 53,339 858 300 22,389 70,902 1,510 17,900 36,540 16 1,242,188 1,198,963 43,225 436,118 338,176 135,893 100,515 52,862 143,115 3,875 16,403 Memphis, Tcnn..... 2,705,899 2,704,089 1,810 1,632,213 93,369 212,832 47,962 15,812 261,126 355 20,757 Scranton, Pa 1,721,128 1,707,633 13,495 1,060,058 273,717 216,483 4,890 12,861 104,495 City corporation 1,036,675 1,029,260 7,415 273,717 216,483 3,945 12,861 684,453 678,373 6,080 570,872 School district 945 104,495 Richmond, Va... 2,921,819 2,839,455 82,364 1,746,683 176,268 25,381 8,779 I 22,907 59,6SS 10,368 i. Net - revenue receipts m'-Mare theJ gross Y A - v i_- - ? ° m avenues, less receipts in error later refunded and service and interest transfer receipts. a For summary of service and interest transfers, see page 28. 25,116 16,975 8|l41 116,531 GENERAL TABLES. 99 GOVEBNMENT, BY CONTRIBUTOR AND SOURCE OF RECEIPT, AND BY PAYEE AND OBJECT OP PAYMENT: Continued. assigned to each, see page 87. For a text discussion of'this table, see page 28. ] GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. REVENUE RECEIPTS— Classified by source— Continued. Classified by payee. Total. Public Rents and service privileges. enterprises. To public (net gov ernmental cost pay ments).* (Table 7.) (Table 8.) 229,240 | 1 J 15,644,536 | • 15,477,045 13,028,713 | 2,015,823 13,477,134 1,999,911 95,988 36,968 1 4,606,457 j 4,615,137! 95,988 36,968 3,234,045 1,372,412 3,234,045 i 1,371,092 789,908 5,023,125 4,760,094 2,446,367 1,131,006 367,242 167,491 j 5,517,093 3,640,805 570,351 151,579 15,912 4,121,012 1,396,081 2,384,728 1 570,351 ! 1,165,933 140,004 1,256,077 1,320 1 3,104,671 j 2,916.659 19,489 168,523 1,501,786 j i,320 1,988,397 1,116,274 1,846,800 1,069,859 19,489 122,108 46,415 1,245,648 256,138 263,031 4,219,237 3,322,578 195,561 701,098 803,888 $951,520 356,745 | 226,251 130,494 1,305,937 Excess of govern mental cost payments Govern- 1 Payments for ex- { over piftTital 1 penses revenue pay and in- ( receipts. cost ments. terest $872,696 2,885,154 1 2,686,347 198,807 9,507,701 619,742 $496,689 4,531 3,638,075 2,911,526 227,889 498,660 2,879,447 1,094,661 14,873 4,318,873. 3,408,930 266,910 643,033 1,702,185 412,128 1,290,057 25 14,873 1 4,192,221 126,652 3,282,278 126,652 266,910 643,033 1,702,185 5,231,432 735,185 5,207,530 23,902 3,502,987 2,799,100 186,560 517,327 1,728,445 51,223 j 6,628,325 j 6,606,384 21,941 | 4,449,779 4,098,397 56,504 294,878 2,178,546 114,766 51,223 1 4,245,4S0 976,090 1,406,755 4,223,539 976,090 1,406,755 21,941 2,398,033 882,518 1,169,228 2,063,217 865,952 1,169,228 56,504 278,312 16,566 1,847,447 93,572 237,527 26,274 746,742 1 10,766,274 10,740,283 25,991 j 3,233,886 j 2,302,887 331,672 599,327 7,532,388 1 4,005,735 8,934,493 1,427,715 378,075 21,524 3,014 1,453 2,057,605 893,389 i 282,892 1,391,746 889,596 21,545 113,750 6,898,412 552,109 537,340 3,793 96,636 43,425 ! 4,178,912 j 3,962,719 216,193 | 2,870,534 1 1,957,219 302,326 610,989 1,306,378 3,029,919 932,800 213,128 3,065 2,063,702 806,832 1,191,306 765,913 302,326 570,070 40,919 1,179,345 129,033 78,525 j 2,594,776 j 1,965,059 207,981 j 421,736 j 873,955 | 394,579 27,157 805,713 68,242 131,937 1,107,450 644,605 | ~8,956,017 1,430,729 102,137 379,528 515,173 j 2i7,922 7,597 515,173 3^243,047 935,865 1,528 336,444 j 3,468,731 1 3,390,206 1,528 336,444 2,625,519 843,212 2,546,994 843,212 78,525 1,819,806 1 1,217,246 747,813 774,970 207,981 28,036 352,215 51,811 2,020,824 [ 1,693,075 195,812 1,963,618 | 1,835,320 | 4,037 j 1,229,426 605,894 4,037 75,991 47,520 750 1,880,998 62,732 2,335,759 95,335 376,131 1,085,444 97,873 407,509 1 1,136,833 1 3,128,274 3,076,463 7,556 14,268 j 3,907,348 1 3,901,725 7,556 14,268 3,190,452 1 3,184,829 716,146 716,146 750 750 20,836 446,375 3,892,669 9,991 23,508 3,737,216 3,702,928 3,639,243 1 3,637,767 65,161 65,161 352,957 3,257 23 24 6,006,185 523,548 3,673 1,300,577 6,512,991 88,434 1 22 6,021,058 5,894,406 126,652 ; ' 1,257,050 244,736 j 6,517,522 668,055 3,673 6,066,720 | 21 10,127,443 j 4,040,723 668,055 55,314 1 19 2,704,466 | 20 180,688 | 783,179 5,879,533 126,652 7,597 $472,081 $400,615 i 1,784,786 352,957 1 3,704,404 1 3,039,860 1,261,500 5,708,754 1,449,329 26,274~ J 17,453 10,978 5,726,207 1,460,307 J 114,766 1 367,242 1,013,175 1,431,415 Expenses Expenses Outlays. other than of public service of public Interest, j enter service enterprises. prises. (Table 9.) (Table 10.) (Table 11.) (Table 12.) $795,703 28,431 | 1,431,415 | Total. 3,577,373 7,158,083 | 81,626 Expenses and interest. 4,301,360 1 7,186,514 ] 81,026 Classified by object $195,599 j $4,898,611 1 $3,151,388 1,013,175 J iiii J To city depart ments, en terprises, and funds j (service and in terest transfers).*! $5,771,307 1 $5,575,708 $102,731 $1,229,557 J 229,240 EXCESS OF REVENUE 1 RECEIPTS OVER— 1 GOVERNMENTAL COST PAYMENTS. continued. 1,8S3 1 2,592,145 1 1,883 2,558,228 1^2,557,053 25,847 25,847 8,070 8,070 11,974 2,069,791 411,482 4,306,188 j 23,508 1,077,247 1,222,199 755,048 2,591,570 2,026,566 4,304,429 1,963,752 | 1,214,784 748,968 5,623 | 5,623 1 1,309,454 | 653,414 750 155,453 1,476 j 2,807,225 2,567,571 j 1)476 1 2,502,410~ 65,161 575 j 2,067,366 | 2,062,189 | 1,9977028 65,161 1,917,766 1 1,759 13,495 ] 7V415 6,080 2,169,313 1,604,482 1,350,809 1 1,213,421 724,575 626,234 640,594 572,827 747,118 33 747,896 34 187,010 337,769 35 827,603 56,039 36 2,136,875 I 1,600,289 536,586 236,318 37 370,319 38 305,447 57,042 1,136,833 883,642 10,581 328,513 30 388,937 233,711 941,857 859,922 14,033 338,326 524,779 1,186,149 1 43,225 28 31 148,065 548 60 | 3,526,653 32 524,779 927 27 802,003 148,673 J 1,884,457 25,299 8,010 26 2,000,772 927 1 575" r~2,033,449 25,847 8,070 | 993,260 2,602,055 1,335,644 ! 29 27,266 124,261 1 1,943,730 407,509 97,873 423,509 137,3S8 626,438 83,981 53,407 497,624 128,814 256,119 j 1 1 f\RA 0 7 3 94A 902 ■ 824,581 1 39 w*,«tf« *,w^,w —~,—«82,364 1 2,097,238 1 1,274,867 i oui,Jiv i 84,932 ■ 670,282 1 3,152,111 " 3,069,747 ' for governmental costs, less payments in error later refunded, payments for outlays offset by receipts on * Net governmental cost payments are the gross payments outlay account, and service and Interest transfer payments. » FINANCIAL STATISTICS OF CITIES. 100 TABLE 3 . — R E V E N U E RECEIPTS A N D GOVERNMENTAL COST P A Y M E N T S , C L A S S I F I E D B Y D I V I S I O N O F T H E 1910— (For a list of the cities arranged alphabetically by states, with the number GROUP IL-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910-^Continued. B E V E K U E RECEIPTS. Classified by cortributor. CITY, A N D DIVISIONS OP ITS GOVERNMENT. Total. Classified by source. From city depart Depart en< Property, Fines, mental From pub ments, Subven terprises, Special forfeits, tions fees, lic (net and funds business, Licenses and assess and and poll permits. and charges, revenue 1 (service ments. taxes. rents, and escheats. grants. receipts). and sales. interest transfers).*! (Table 4.) (Table 4.) (Table 4.) (Table 5.) (Table 6.) (Table 6.) 40 Paterson, N. J.. 51,933,797 91,926,828 16,969 $1,281,781 $197,276 41 Omaha, Nebr.. 3,166,743 3,141,784 24,964 1,938,001 281,868 2,399,891 766,857 2,390,544 751,240 9,347 15,617 1,524,751 413,250 9,432 275,436 City School ration., strict.... Gifts, do nations, and pension Interest. contri butions. (Table 6.) (Table 7.) $28,978 $9,558 $216,405 $7,058 $32,280 52,968 19,757 59,226 31,490 51,562 588,803 43,190 9,778 12,194 7,563 24,607 34,619 26,991 4,499 29,850 21,712 $110,319 42 Fall River, Mass. 2,210,440 2,195,269 15,171 1,639,624 154,334 10,784 39,780 14,121 5,866 1,004 95,899 43 Dayton, Ohio.... 2,068,057 2,058,200 9,857 1,393,209 161,986 193,131 39,093 6,984 54,636 2,162 31,016 1,408,349 659,708 1,400,969 657,231 7,380 2,477 802,754 161,936 193,131 34,579 4,514 6,984 54,636 2,112 50 20,963 10,053 44 Grand Rapids, Mich. 1,916,590 1,873,558 43,032 32,691 45 Nashville, Tenn 1,819,201 1,807,170 12,031 46 Lowell, Mass 2,069,564 2,059,439 10,125 47 Cambridge, Mass 2,851,402 2,802,235 49,167 48 Spokane, Wash 3,547,307 3,510,559 36,743 2,878,644 668,663 2,841,896 668,663 36,748 1,235.899 895,878 340,021 City School ktion.. City col •ration.. School 590,455 975,873 1,055,182 1,540,874 2,173,511 71,778 311,655 83,930 7,623 209,286 200 53,200 18,415 38,836 24,834 267,370 25 137,610 37,103 47,703 7,476 3,666 18,818 52,144 4,695 43,084 74,694 3,464 5,202 1,009 "242,029 1,009,740 120,516 33,448 334,636 8,566 15,591 242,029 1,069,740 115,936 4,580 33,448 13,000 321,636 6,140 2,426 15,591 129,745 49 Bridgeport, Conn.. 1,589,993 1,572,450 17,543 1,221,816 154,854 87,176 29,352 12,510 51,668 1,876 30,125 50 Albany, N . Y 2,127,306 2,102,042 25,264 1,318,670 134,133 166,772 10,728 2,786 40,636 8,524 82,544 GROUP in.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. $2,551,580 $2,525,906 $25,674 $1,873,843 $76,484 $55,914 $54,965 $12,834 $54,339 $11,312 $54,491 2,233,594 317,986 2,208,070 317,836 25,524 150 1,566,264 307,579 76,434 55,914 47,231 7,734 12,834 54,081 255 11,312 52,073 2,418 52 Trenton, N . J 1,672,236 1,627,585 44,651 717,925 130,359 192,945 22,845 5,689 281,152 5,387 60,959 53 New Bedford, Mass., 2,311,110 2,284,349 26,761 1,719,419 86,905 52,542 49,962 5,055 5,361 54 San Antonio, T e x . . . 1,246,882 1,246,880 2 1,026,231 43,262 14,740 21,047 18,817 98,025 911,558 335,324 911,556 335,324 2 792,474 233,757 48,262 14,740 19,169 1,878 18,817 98,025 942 722 1,292,378 1,285,959 6,419 779,366 77,936 91,502 3,847 1,680 85,816 654 17,280 974,356 967,937 318,022 6,419 549,133 230,233 77,936 91,502 2,692 1,155 1,670 10 85,816 654 17,126 154 51 Hartford, Conn., City corporation. School district... City. School lion., itrict.... £5 Reading, Pa.. City corporation., School district... 56 Camden, N . J 57 Salt Lake City, Utah. City corporation., School district.... 318,022 1,402,900 2,637,468 1,918,093 719,375 88,444 942 960 1,382,312 20,588 693,371 138,430 40,039 15,579 3,787 203,625 71 35,464 2,636,218 1,250 1,239,068 334,694 488,487 44,229 8,703 232,805 4,739 2,400 1,916,843 719,375 1,250 763,335 475,733 334,694 488,407 38,131 6,098 8,703 232,805 4,739 922 2,400 Dallas, Tex. 1,678,103 1,671,942 6,161 1,116,546 42,270 119,563 19,397 32,531 83,021 59 Lynn, Mass 1,908,439 1,871,591 36,848 1,383,696 6,651 38,044 77,952 9,455 3,616 60 Springfield, Mass.. 2,514,870 2,493,786 21,084 1,817,236 98,643 58,718 97,766 11,890 4,060 61 Wilmington, Del.. 1,093,978 1,093,697 281 702,847 7,094 66,400 8,686 8,792 34,155 6,889 62 1,913,866 1,913,866 1,269,988 114,235 417,991 16,093 29,368 26,603 11,438 1,285,192 628,674 1,285,192 677,598 592,390 114,235 417,991 6,412 9,681 29,368 14,943 1,092,023 140,870 21,505 31,606 6,543 2,576 1,140 11,015 94,227 1,181,101 144,226 1,285,794 10,948 12,618 283.118 46,086 32,011 58 Des Moines, Iowa. City corporation. School district.... 628,674 Lawrence, Mass. 1,430,455 64 Tacoma, Wash.. 3,834,261 63 1,465,512 3,740,034 2,981,704 686,486 71,844 56,794 57 11,438 26,603 City corporation 3,072,042 90,338 757,837 144,226 1,285,794 5,104 10,670 1,730 School district 690,375 3,889 352,109 5,184 1,748 283,118 44,327 71,844 Metropolitan Park board. 71,155 660 29 * Net revenue receipts are the g oss receipts from revenues, less receipts In error later refunded and service and interest transfer receipts. * For summary of service and i uerest transfers, see page 28. 41,943 28,122 3,889 GENERAL TABLES. 101 G O V E R N M E N T , B Y C O N T R I B U T O R A N D SOURCE O P R E C E I P T , A N D B Y P A Y E E A N D OBJECT OP P A Y M E N T : Continued. assigned to each, see page 87. For a text discussion of this table, see page 28.J GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910-Continued. — REVENUE RECEIPTS— continued. Classified by sourceContinued. Rents and Public service privileges. enterprises. Classified by payee. | Total. (Table 7.) (Tables.) 149,895 ^ . EXCESS OF EEVENUE RECEIPTS OVER— Classified by object. Expenses and interest. To city depart To public ments, en (net gov terprises, ernmental and funds (service cost payand in. ; znents).' terest transfers).*! Total. Expenses Expenses Outlays. other than of public service of public Interest. enter service enterprises. prises. (Table.9.) (Table 10.) (Table 11.) (Table 12.) Bxcess of governTnentalcostt payments Govern Payments over for ex mental revenue penses pay receipts. cost and in ments. terest. 3 $1,994,507 $1,534,140 $1,321,151 $780 $212,209 $467,336 $67,679 $399,657 40 592 3,254,346 3,229,382 24,964 J 2,157,933 1,781,424 1,220 375,289 1,096,413 87,598 1,008,815 41 139,481 592 2,367,857 886,489 2,358,510 870,872 9,347 | 15,617 1,514,932 643,001 1,188,378 593,046 1,220 325,334 49,955 852,925 j 243,488 i 15,171 $6,969 8,192 240,836 2,850,053 2,834,882 1,862,885 1,524,421 90,599 247,865 987,168 639,613 347,555 42 11,725 169,115 2,153,747 2,143,890 9,857] 1,714,556 J 1,397,975 109,110 207,471 439,191 85,690 353,501 43 11,725 169,115 1,568,208 1 585,539 1,560,828 583,062 7,380 1 2,477 1,164,984 549,572 109,110 187,971 19,500 403,224 35,967 867,903 ! 530,072 075 222,879 2,697,724 2,654,692 43,032 1,495,280 1,278,045 82,133 135,102 1,202,444 421,310 44 60,290 277,181 1,814,550 1,802,519 12,031 1,359,787 | 1,009,006 116,033 234,748 454,763 $4,651 459,414 45 9,919 233,069 1,949,170 1,939,045 10,125 1,689,177 1,362,147 145,342 181,688 259,993 120,394 380,387 46 11,484 399,514 2,533,831 2,484,664 49,167 2,248,996 1,615,107 95,265 538,624 284,835 317,571 602,406 47 13,100 473,782 6,130,568 6,093,820 36,748 1,988,739 1,483,996 139,724 365,019 4,141,829 j 2,583,261 1,558,568 48 13,100 473,782 5,130,876 999,692 5,094,128 999,692 36,748 1,341,470 647,269 915,407 568,589 139,724 286,339 78,680 3,789,406 352,423 397,656 97,678 299,978 49 129,544 415,270 m 505 111 1,687,671 1,670,128 17,543 1,290,015 1,203,520 1,505 84,990 1,288 361,225 2,256,847 2,231,583 25,261 1,712,036 1,341,120 163,425 207,491 544,811 I j 781,134 !l L GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. j $18,876 $25,674 1 $2,007,015 | ' $1,603,626 $108,427 $294,962 $359,375 j 1,532,867 474,148 1,204,006 399,620 108,427 220,434 74,528 250,729 i 108,646 1,373,527 1,034,154 90,728 248,645 673,473 26,761 1,731,860 1,347,797 106,735 277,328 1,360,464 1,127,836 2 927,347 780,659 13,426 133,262 200,491 J 806,223 321,613 2 646,516 280,831 510,533 270,126 13,426 122,557 10,705 159,709 40,782 1,364,129 1,357,710 6,419 1,007,684 814,243 80,106 113,335 356,445 j 234,297 1 1,058,856 ! 305,273 1,052,437 305,273 6,419 706,911 300,773 530,777 283,466 £0,106 $338,522 1 $2,366,390 j 338,522 | 1,783,596 582,794 1,761,141 579,575 22,455 3,219 19,954 235,021 2,047,000 2,002,349 44,651 M?4 1,474 291,343 16,384 j 16,3841 234,297 | j 3,092,324 1,127,838 j 806,225 1 321,613 3,063,563 52 579,250 53 319,535 54 284,694 55 119,044 71,751 106,942 56 57 868,559 288,929 579,630 58 470,770 71,245 399,525 59 202,364 1,042,735 523,592 519,143 60 75,949 140,825 542,567 370,092 172,475 61 1,222,536 23,664 71,619 909,222 1 313,175 596,047 62 732,267 585,552 667,949 554,587 23,664 40,654 30,965 614,689 294,533 14,943 1,354,310 1,137,449 95,519 121,342 464,574 338,429 126,145 63 94,227 | 1,977,924 1 1,099,053 451,247 427,624 2,797,314 940,977 1,856,337 r 20,588 1 1,295,958 1,021,754 78,634 195,570 3,183,945 1,250 1,707,775 j 1,267,944 174,089 265,742 1,477,420 ll,02r 271,322 i 2,374,734 810,461 j 2,373,484 810,461 1,250 | 1 1,096,525 j 611,250 697,060 570,884 174,089 225,376 40,366 1,278,209 199,211 10,473 216,400 1,967,032 1,960,871 1,098,473 843,420 101,807 153,246 9,620 322,611 1,979,684 1,942,836 36,848 ! 1,508,914 1,110,336 179,145 219,433 15,658 368,899 3,038,462 3,017,378 21,084 1,995,727 j 1,640,549 152,814 26,497 232,618 1,464,070 1,463,789 281 704,729 14,661 13,489 I 2,227,041 2,227,041 j 1,317,819 | 14^667 13,469 | 1,346,956 880,085 1,346,956 880,085 1 1,818,884 1,803,941 4,775,238 1 4,681,011 298,709 781,214 929,693 1,593,792 3,185,195 807,752 $374,764 211,480 1,614,380 1 271,322 172,738 51 547,727 318,422 | 249,050 1 11,021 30,607 $544,565 ' $185,190 96,028 ~~ 351,945 4,500 17,307 23,434 439 1 $2,340,716 18,876 12,079 1 1 1247 \ $2,001,476 J 139,481 1 - GOVERNMENTAL COST PAYMENTS. 6,161 [ 921,503 382,475 1 2.fiia« H 451,247 667,151 1,500,873 86,557 4,027,919 4,114,476 42,214 165,652 393,593 435,807 6,782 594,677 601,450 | 2,935 I 18,059 38,309 41,244 888 58,415 I 59,303 1 1 Net governmental cost payments are the gross payments for governmental costs, less payments in error later refunded, payments for outlays offset by receipts on outlay account, and service and interest transfer payments. 30,607 807,752 FINANCIAL STATISTICS OF CITIES. 102 TABLE 3.—REVENUE RECEIPTS AND GOVERNMENTAL COST PAYMENTS, CLASSIFIED BY DIVISION OF THE 1910— [For a list of the cities arranged alphabetically by states, with the number GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910-Continued. KEVENUE RECEIPTS. CUT, AND DIVISIONS OF ITS GOVERNMENT. Total. Classified by contributor. Classified by source. From city depart en*] From pub ments, terprises, lic (net funds revenue ana receipts) .* (service and interest I transfers). Gifts, do Depart Fines, mental Subven nations, forfeits, tions and fees, and and charges, pension Interest rents, and escheats. grants. contri butions. (Table*.) (Table 4.) (Table 4.) (Tables.) (Table 60! (Table 6.) (Table 6.)] (Table 7.) Property, business, and poll taxes. Licenses and permits. Special assess ments. Kansas City, Eons... 81,517,703 81,506,039 811,664 8982,382 851,652 8307,821 84,754 86,406 City corporation.. School district.... Parle district 988,691 476,249 52,763 977,027 476,249 52,763 11,664 495,072 447,106 40,204 51,652 301,369 6,406 *"*6,*452 1,190 3,444 120 822,310 85,000 $8,612 5,000 4,236 3,389 987 22,310 Yonkers,N.Y 2,194,106 2,184,768 9,338 1,555,789 107,364 145,444 11,599 2,687 57,113 19,678 Youngstown, Ohio*.. 1,558,584 1,548,274 10,310 828,486 157,609 302,298 7,053 14,625 1,550 29,454 City corporation.. School district.... 1,133,101 425,483 1,122,791 425,483 10,310 157,609 302,293 6,820 233 14,625 1,550 21,222 8,232 36,755 Houston, Tex. 1,571,807 1,571,807 1,064,516 40,157 15,000 55,457 19,313 95,650 750 69 Duluth, Minn. 2,328,226 2,278,306 49,920 1,200,890 203,402 275,562 17,666 21,173 70,043 19,223 6,550 1,685,132 643,094 1,635,212 643,094 49,920 630,052 570,838 203,402 275,562 15,576 2,090 21,173 750 69,293 19,223 5,677 873 1,181,700 1,181,461 817,804 116,766 114,599 10,463 12,055 83.937 726,257 455,443 726,018 455,443 452,367 365,437 116,766 114,599 9,156 1,307 12,055 1,624,805 1,623,658 1,181,617 1,788 125,421 58,778 4,579 4,086 City corporation.. School district.... 70 St. Joseph, Mo City,. School Won. itrict..., SomervilIe,Mass.. Troy,N.Y 1,147 14,225 3,220 18,701 3,220 13,939 83,937 4,762 3,235 1,712,736 1,709,340 3,396 1,256,930 102,028 83,413 8,440 190 33,075 6,622 1,576,707 64,270 71,759 1,573,311 64,270 71,759 3,396 1,129,398 55,788 71,744 102,028 83,413 7,686 754 175 26,247 7,728 6,622 9,180 9,180 73 Utica,N.Y 1,300,839 1,299,301 1,538 993,933 101,375 106,817 13,233 3,877 33,908 10,481 24,871 74 Elizabeth, N . J 1,055,454 1,017,578 7,876 113,723 82,644 21,284 4,020 207,889 1,310 13,874 1,521,066 1,517,630 3,436 805,882 41,377 332,888 13,621 16,819 72,402 1,500 13,697 40 26,281 40 26,217 64 City corporation Lansingburgh school district. County supervisors' fund 75 Fort Worth, Tex... is 76 Waterbury, Conn... 1,262,270 1,256,024 845,392 66,490 52,251 12,631 22,971 42,076 City corporation School district.. 1,242,565 19,705 1,236,319 19,705 825,791 19,601 66,490 52,251 12,631 22,971 42,076 77 Schenectady, N . Y . 1,599,798 1,577,838 21,960 987,231 106,407 273,968 9,936 5,715 32,010 3,722 78 Hoboken,N.J 1,194,939 1,191,866 3,073 497,960 113,766 25,692 16,277 2,133 218,572 50 79 Manchester, N. H . . 1,069,593 1,023,869 45,724 787,484 61,899 1,028 9,293 2,771 3,921 80 1,116,500 1,113,680 2,820 97,373 793,224 323,276 790,404 323,276 EvansviUe, Ind School' tion.. trict.... 81 Akron, Ohio.. City corporation.. School district.... Norfolk, Va WOkes-Barre, Pa.. City corporation.. School district.... 84 Peoria, HI. City corporation School district Pleasure, driveway, and park district. 85 Erie, Pa.. City corporation., School district.... 8G Savannah, Ga. 83,060 129,764 5,076 2,600 93,060 129,764 1,196 3,880 2,600 928,953 919,134 9,819 644,570 72,881 136,222 597,283 321,851 9,819 360,016 284,554 72,881 136,222 4,503 3,730 1,441,252 1,402,850 38,402 802,375 304,996 317 693,584 697,704 512,482 76,975 42,327 397,393 301,191 396,513 301,191 266,5ol 245,931 76,975 1,233,477 1,230,623 2,854 727,366 722,513 458,219 52,745 719,659 458,219 52,745 2,854 288,864 387,064 51,418 1,043,040 1,037,758 5,282 528,578 71,946 112,782 8,918 2,952 780,409 262,631 775,127 262,631 5,282 326,394 202,184 71,946 112,782 6,791 2,127 2,952 1,108,397 1,108,397 629,064 179,758 16,654 23,205 f0f 1,597 12,153 1,597 8,130 4,028 97,373 607,102 321,851 outlayt^^d^^f^^^t^L^tS^S!^ 601,891 383,896 217,995 9,643 29,125 6,044 31,625 656 25,189 5,812 202 2,500 29,125 656 20,949 4,240 18,588 1,667 34,827 10,000 41,031 3,143 4,163 47,551 9,782 42,327 1,972 1,171 4,163 47,551 3,244 6,538 192,238 156,655 99,026 9,244 192,238 156,655 45,977 52,370 9,244 10,920 679 92,850 10,920 5,610 13,284 5,310 5,091 7845 348 ""300 55,610 21,029 55,610 18,319 2,710 9,381 ■ " « » ■ » « « ■ * ! • ■ Payments in error later refunded, payments for outlays offset by receipts on GENERAL TABLES. 103 GOVERNMENT, BY CONTRIBUTOR AND SOURCE OF RECEIPT, AND BY PAYEE AND OBJECT OF PAYMENT: Continued. assigned to each, see page 87. For a text- discussion of this table, see page 23.J GROUP IIL-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910-Continued. REVENUE RECEIPTS— continued. Classified by source— Continued. Rents and Public service privileges. enterprises. Classified by payee. 1 J 1 1 $2,934,476 J $2,922,103 $12,373 | $940,141 j 9,065 2,903 400 546,976 359,543 33,622 9,333 1,958,477 109,018 i 2,130,349 1 609,570 194,557 16,367 241,310 2,590,356 i 2,531,018 | Expenses Expenses other than of public Outlays. of public service Interest. service enter enterprises. prises. (Table 9.) (Table 10.) (Table 11.) (Table 12.) 352,372 I 325,034 21,183 1,501,052 52,709 144,441 631,879 105,605 1 651,975 j 74,001 94,086 11,519 574,613 77,362 953,333 j 773,732 74,001 1 184,m 1 1,224,729 i1 1,214.419 380,634 j 380,634 10,310'j 650,116 1 303,272 432,029 1 291,753 244,926 1,831,932 2,474,820 49,920 1,580,356 j 1,258 512,459 1,828,399 1 1,730,633 696,341 J 694,187 47.766 2,154 738 3,417 j 1,537,580 738 3,417 9,737 842,261 695,319 j 1,537,341 842,022 695,319 Govern- 1 Payments for ex rnppta! 1 penses cost pay and in- 1 ments. terest. $577,662 1 s 65 1,583,373 141,895 34,509 250,027 12,439 1 160,935 312,984 10,310 j 1,881,982 Excess of govern* II mental cost! payments over revenue receipts. $693,539 1 $52,709 1 $138,843 | $1,994,335 | $1,416,773 j 184,111 J 1,605,363 > 1,595,053 512,459 j 2,524,740 396,250 46,779 j 235,629 66 605,196 67 773,653 97,637 283,035 727,607 310,175 417,432 63 1,011,022 269,211 300,123 944,384 j 196,514 ] 747,870 69 1,146,431 1 433,925 625,580 385,442 269,211 251,640 48,483 681,963 262,416 239 ] 896,789] 782,619 4,533 109,637 640,791 1 355,880 | 234,911 70 239 516,850 j 379,939 I 458,714 323,905 1 4,533 53,603 56,034 325,4111 315,330 295,835 71 333,890 72 1,154,375 235,564 1,576,151 1,575,004 1,147 1,323,970 | 1,097,701 49,861 181,403 247,181 : 130 211,828 | 1,758,489 1,755,093 3,396 1,378,846 1,100,920 81,749 196,177 379,643] 130 211,828 1,645,425 1 1,642,029 60,067 i 60,007 52,997 52,997 990,315 57,608 52,997 81,749 193,718 2,459 379,643 i 3,396 1 1,265,732 1 60,067 11 52,997 : 427,263 1 2,344 1,544,046 1,542,50S 1,533 1,116,733 j 23,684 1,038 1,027,966 1 1,020,090 7,876 734,039 650,294 1,IS9 132,556 243,927 3,037 219,793 2,434,135 2,430,899 3,236 1,009,723 605,364 252,479 151,885 1,424,457 120 194,018 j 1,436,650 l,4S0,4O4 6,246 | 1,012,940 866,320 33,939 112,6S1 473,710 | 120 194,018 1,423,313 63,332 1,417,072 63,332 6,246 : 966,367 46,573 825,630 40,690 33,939 106,793 5,833 456,951 16,759 92,758 1,024,025 $43,654 45,753 j 134,056 73 271,415 74 913,119 511,333 71* 224,380 249,330 76 243,207 27,433 133 150,004 1,652,117 | 1,630,157 21,960 1,053,191 829,062 53,125 176,004 593,926 52,319 541,607 77 24,775 256,071 1,494,160 , 1,491,0S7 3,073 1,261,955 910,421 252,673 93,856 232,205 299,221 •67,016 73 1,527 172,545 1,061,289 1,015,565 45,724 864,630 723,273 63,3S3 72,974 196,659 204,963 7* 12,875 160,036 j 1,154,712 | 1,151,892 2,320 1 718,864 j 563,837 61,073 93,904 435,843 j 397,636 80 12,875 160,086 1 847,042 | 307,670 844,222 307,670 2,820 473,475 245,339 322,194 241,693 61,073 90,203 3,696 373,567 62,231 9,819 j 703,341 j 633,133 3,037 1 67,171 j 507,005 j 220,612 31 9,319 1 426,423 231,918 367,951 270,182 3,037 55,435 11,736 417,629 89,376 1,255,406 835,578 96,852 322,976 775,604 5S9,75S 135,846 j 82 422,253 107,153 K\ j 310,505 34 56,829 1 388,862 85 100 3,423 j 100 3,423 1 987 987 1 2,121,284 606,662 194,157 Total. 1,258 33,513 J Expenses and Interest. To city depart ments, en-] tezprises, and funds (service and in terest transfers).' 19,748 21,808 1 $109,018 Classified by object. To public (net gov ernmental cost p a y ments).' Total (Table 7.) (Table 8.) $19,748 EXCESS OP REVENUE 1 RECEIPTS OVER— 1 GOVERNMENTAL COST PAYMENTS. 1 188,833 1,174 j 1,174 i>ooo 13,134 j 1,000 18,134 1,215,346 1 1,205,527 ! 344,052 i 371,294 834,233 371,294 2,031,010 ] 1,992,603 1,120,337 | 632,475 488,362 1,119,957 631,595 438,362 1,264,621 1 1,261,'767 788,934 398,361 77,326 786,030 393,361 77,326 33,402 830 I 880 1 2,854 j " 2,854 2,721 59,790 356,742 234,689 317,151 211,769 2,721 1 36,870 1 22,920 275,733 253,673 922,972 j 851,372 13,615 57,985 | 341,649 j 544,829 314,625 63,518 432,816 313,283 55,268 13,615 1 43,393 1,337 8,250 244,105 83,736 13,803 i! 1 240,773 j 936,211 j 930,929 | 5,232 j 654,178 1 533,173 | 73,212 1 42,783 | 332,033 240,773 714,515 271,696 709,133 271,696 5,232 1 421,781 232,397 316,121 222,057 73,212 32,448 10,340 292,734 39,299 | 236,393 523,920 591,431 j 452 1,251,183 1 38,212 529,406 j 452 157,435 1 8,304 617,841 1 93,540 1 123,793 1 1 840,179 i! 1,251,133 «Excess of payments for expenses and interest over revenue receipts. 411,009 II 31,144 142,791 1 268,218 1 86 FINANCIAL STATISTICS OF CITIES. 104 TABM 3.-REVENUE RECEIPTS AND GOVERNMENTAL COST PAYMENTS, CLASSIFIED BY DIVISION OF THE [For a list of the cities arranged alphabetically by states, with the number GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910-Continued. REVENUE RECEIPTS. Classified by contributor. CITY, AND DIVISIONS OT ITS GOVERNMENT. Total. Classified by source. From city depart- , Depart en-] Property, Fines, mental From pub ments, Subven Licenses Special terprises, forfeits, tions and fees, lic (net ana funds and and charges, and poll revenue (service permits. rents, and escheats. grants. taxes. receipts).* and sales. interest transfers). (Table 4.) (Table 4.) (Table 4.) (Tables.) (Table 6.) (Table 6.) Oklahoma City, Okla. $1,453,752 $1,447,852 $5,900 City corporation.., School district..... 994,010 458,842 989,010 458,842 5,900 1,148,184 1,139,929 8,255 809,070 339,114 801,640 333,289 7,430 825 1,205,665 1,161,457 44,208 Harrisbnrg, Pa ttion. ict... City School Fort Wayne, Ind.. City corporation., School district..., Charleston, S. C. City corporation., School district.... Portland, Me., City corporation Bridge district.. Water district.. East St. Louis, HI. City corporation., - • ol district..., School Terre Haute, Ind. City School ition.. 889,855 315,810 845,647 315,810 44,208 $19,423 260,011 436,609 $523,286 19,423 6,994 2,741 380,856 279,374 20,302 158,453 5,766 1,228 2,741 590,158 42,288 260,030 7,755 2,308 220,562 40,873 1,415 280,030 2,308 20,756 53,412 $21,590 53,412 16,490 5,100 83,321 $1,198 14,862 1,193 9,995 4,867 83,321 971,326 28,637 550,304 118,365 26,667 19,282 41,690 153,165 824 44,489 891,511 108,452 862,874 108,452 28,637 505,185 45,119 118,365 26,667 19,2 41,690 90,632 62,333 824 43,489 1,000 30,642 143,872 8,679 43,511 85 143,872 8,679 31,696 1,691,576 1,668,977 22,599 1,048,851 1,740 34,237 1,329,935 27 141 334,500 1,317,061 27 141 324,775 12,874 1,025,587 23,264 1,740 34,237 852,343 852,343 449,494 205,468 182,431 5,307 2,619 205,468 182,431 4,464 843 2,619 262,815 194,464 255,030 437,568 85,651 19,250 11,018 2,834 350,704 86,864 85,017 634 19,250 4,526 6,492 2,834 10,992 104,446 60,611 128,936 17,886 25,239 110,016 6,580 10,286 6,046 1,391 10,690 1,213 13,967 4,340 209,916 33,457 6,819 3,467 5,567 11,087 13,861 106 4,405 1,665 33,457 129,035 71,812 1,428 18,866 71,812 96,358 9,844 6,253 16,866 2,000 5,178 9,844 42,210 25,400 4,645 1,606 5,502 42,210 25,200 200 262,815 276 "9,*725' 821,200 1,498,565 1,283,465 1,190,910 1,277,440 516,413 74,502 63,359 21,321 18,466 7,848 853,050 474,118 856,131 602,688 388,217 65,951 142,429 3,794 59,922 67,887 City corporation. *■ ol district... School Passaic, N . J . . . . South Bend, Ind 303,063 221,178 625,633 830,700 295,350 221,063 625,057 830,700 7,733 115 676 201,184 184,033 353,127 511,906 67,887 70,015 30,189 45,911 94,862 City corporation . " * ol district... School Covington, Ky Wichita, Kans. 549,223 281,477 817,424 872,568 549,223 281,477 816,895 872,568 309,311 202,595 473,316 565,172 30,189 94,862 62,702 23,926 26,406 235,710 City corporation., ol district.... School Altoona, Pa, 657,255 215,313 825,611 657,255 215,313 819,985 23,926 235,710 City corporation., ~ ^ o l district.... School Allentown, Pa.. 598,527 227,064 591,611 592,901 227,064 588,524 City corporation.! - • ol district.... School Springfield, HI, 379,153 212,458 1,026,907 379,153 209,371 1,026,607 709,337 255,307 62,263 709,037 255,307 62,263 300 1,166,953 880,413 995,796 757,334 1,093,042 872,330 988,132 753,967 527,915 229,419 524,568 229,419 City corporation., School district..., 2,110 5,645 $20,756 999,963 1,573,067 1,346,824 1,212,231 1,295,906 524,261 Pawtucket, R. I.. Mobile, Ala Saginaw, Mich... Canton, Ohio 32,461 158,453 494,258 326,942 City corporation.. School district.. Pleasure, driveway, and park $32,461 42,993 1,477 20,302 494,258 326,942 Holyoke, Mass... Jacksonville, Fla. Brockton, Mass— Bayonne,N. J.... Johnstown, P a . . . $44,470 Gifts, do nations, and Interest. pension contri butions. (Tabie6.)| (Table 7.) 529 364,068 201,104 420,128 5,388 5,699 4,062 11,470 10,713 757 156,405 4,086 50,497 156,405 2,292 1,794 5,178 3,067 42,896 16,984 2,277 1,630 42,896 3,087 300 220,326 171,727 573,591 16,964 1,944 333 10,287 5,011 1,787 3,489 1,630 125,047 144,507 125,047 144,507 73,911 8,063 7,664 3,347 691,272 367,104 509,001 450,356 CI,796 154,851 44,607 75,006 20,527 155,216 189,385 3,347 252,500 197,856 75,006 85,713 85,713 229,607 2,092 8,914 2,092 5,569 3,345 1,750 16 8,000 52,533 1,786 25,708 18,403 8,824 39,607 1,154 1,359 1,359 50,497 268,860 245,957 58,774 6,942 6,942 237,248 182,880 392,053 5,626 5,626 10,252 10,252 21,229 19,430 19,025 4,302 5,523 13,294 3,448 1,771 1,706 2,596 1,771 8,709 116 5,397 4,149 2,778 1,371 5,502 4,939 37,311 1,852 3,067 37,311 7,563 971 971 7,563 10,902 2,229 114,161 25,549 4,251 100 25,549 i Net revenue receipts are the gross receipts from revenues,.less receipts in error later refunded and service and interest transfer receipts. * For summary of service and interest transfers, see page 28. 851 10,964 100 73,121 1,606 13,979 10,814 7,396 3,418 GENERAL TABLES. 105 GOVERNMENT, BY CONTRIBUTOR AND SOURCE OF RECEIPT, AND BY PAYEE AND OBJECT OF PAYMENTContinued. assigned to each, see page 87. For a text discussion o! this table, see page 28.] GROUP III.-CITIE8 HAVING A POPULATION OF 50,000 TO 100,000 IN 1910-Contlnued. 1 BEVENVE RECEIPTS— GOVERNMENTAL COST PXTMENTS. continued. Classified by sourceContinued. Classified by payee. Total. Rents and privfleges. Public service (Table 7.) (Table 8.) 1 S3,756 2,427,927 741,277 2,422,027 741,277 17,803 206,654 1,330,676 1 1,322,421 17,808 206,654 859,560 47i;il6 1 1 j 1,756 181,989 j 1,756 181,989 862,226 402,371 45,177 .1,252,360 | 1,223,723 45,177 1,133,724 | 118,636 | 1,105,087 118,636 1,264,597 j 1,219,523 820,847 398,676 Expenses and interest Total. Expenses Expenses other than of public Outlays. service 0! public Interest enter service enterprises. prises* (Table 9.) (Table 10.) (Table 11.) (Table 12.) $755,154! | $574,824 $51,168 458,112 297,042 331,094 243,730 51,168 8,255 1 781,798 605,864 72,972 6,465 1,790 484,346 j 297,452 ' 332,409 273,455 72,972 5,900 $129,162 | $2,414,050 | $1,715,452 j 75,850 1,969,815 53,312 444,235 102,962 182,492] 548,878 78,965 23,997 375,214 173,664 45,074 | 642,626 1 504,405 98,956 39,265 621,971 41,379 3,695 3S9,9S6 252,640 268,017 236,388 93,956 23,013 16,252 472,240 149,731 28,637 1 789,136 j 618,443 3,593 167,095 463,224 28,637 691,476 97,660 520,788 97,660 3,593 167,095 442,248 | 20,976 370,823 2,317,952 2,295,353 22,599 1 1,355,954 967,300 105,317 283,337 961,998 47,287 1,962,832 41,621 313,599 1,943,878 41,521 309,954 18,954 1,119,161 16,545 220,243 964,090 3,175 35 50,662 54,655 104,409 13,370 165,558 843,671 24,976 93,351 82 | 980,110 980,110 644,002 537,656 480 105,866 336,108 82 675,045 305,065 675,045 305,065 413,227 1 230,775 328,017 209,639 480 84,730 21,136 261,818 74,290 748,071 660,504 616,195 12,900 31,409 87,567 1 417,0S6 243,418 383,108 233,087 12,900 21,078 10,331 53,823 33,744 1,238,664 826,682 984,732 986,368 391,908 768,869 553,620 785,918 648,043 362,127 334,453 178,620 48,790 181,406 471 135,342 94,542 150,024 156,919 29,310 321,134 348,408 222,572 511,124 111,632 196,961 1 194,947 519,078 571,290 179,701 182,426 462,530 485,146 471 49,620 16,789 12,521 56,548 36,524 287739~ 82,893 363,570 177,857 353,445 217,845 691,072 599,547 280,927 204,219 534,446 458,831 47,296 1,859 5,626 409,689 189,858 533,768 287,043 171,788 404,148 5,502 | 124 3,087 | 315,806 1 217,962 447,928 701 23,565 748,071 j 701 23,565 470,909 277,162 4,911 16,813 6,907 14,651 1,282 558,557 553,015 126,034 252,443 1,559,798 1,175,090 1,207,304 1,497,492 503,540 | 1,282 341 341 1 225,700 277,840 882,648 749,147 | 217,967 277,725 682,072 749,147 490,168 258,979 844,019 2,212,305 j 490,168 258,979 843,230 2,212,365 103,171 ]| 500 103,171 13,776 139,376 1,327 116,105 645,810 242,583 | 623,215 93,521 1 93,521 154,189 1 500 154,189 14,247 10,412 1 266,107 158,500 97,938 103,723 j 351,591 , 271,624 ; 975,685 I IS HK 500 103,723 I ' 536,704 ! 299,997 j 640,308 242,459 620,128 351,591 268,537 975,385 630,659 272,206 72,520 1,203,693 836,888 892,427 833,354 533,357 299,997 7,733 11 115 576 789 3,087 300 1 300 73,911 1 8,083 7,664 3,347 3,347 49,620 1,859 37,488 563,039 89 252,397 210,827 90 626,376 335,622 91 127,767 208,341 92 $73,129 160,696 93 13,269 171,734 4,927 94 95 98 97 98 1 20,721 334,403 520,142 227,499 309,538 132,353 j 81,553 106,555 99 259,410 100 201,586 257,015 1,546,522 66,296 354,625 | 62,782 1 291,843 103 68,442 23,690 45,553 330,004 24,621 175,287 j 31,604 | 143,683 104 22,691 22,862 65,026 96,695 76,592 261,410 51,222 1 312,632 105 179,677 . 57,184 ' 24,549 35,442 95,705 198,445 309,020 331,085 210,168 40,943 714,275 1 189,262 172,170 573,654 317,633 214,577 41,444 75,595 57,754 745 6,527 647,255 312,325 509,296 414,182 63,225 74,764 50,441 46,012 258,028 184,304 104,974 | 86,972 335,243 1i 211,923 221.487 192,695 46,012 67,744 1 19,228 75,595 88 120,787 18,070 92,132 37,488 252,896 195,032 366,386 136,723 41,134 26,595 152,947 1,612,818 j 1,339,797 209,876 < 194,272 361,432 40,943 87 22,898 i 13,626 109,330 138,857 SUSS 100 1,956,211 256,154 SS2,767 74,502 63,359 21,321 18,466 7,848 g§S 100 1,956,211 256,154 116,105 ! 888,393 j 1,327 3,645 i $698,598 58,932 j 6,386 2,750 323,536 EXCESS Of REVENUE RECEIPTS OVER— Excess of govern- 1 mental cost 1 1 payments 1 over Govern Payments for ex revenue 1 mental penses receipts. cost pay* and in ments. terest 9,136 12,146 500 -- 853,095 469,326 j $5,900 1 Classified by object iillla | $112,980 j 33,169,204 | $3,163,304 112,980 3,756 j | To city depart* To public (net gov ! terprises, ernmental I ana funds cost pay* (service ments),* and in terest transfers).* l 126,352 101 273,021 102 j 309,096 273,578 235,380 289,535 j 201,461 88,074 ! 110,651 j 79,367 106 107 108 109 J ■ Net governmental cost payments are the gross payments for governmental costs, less payments Jn error later refunded, payments for outlays onset by receipts on outlay account, and service and interest transfer ps payments. FINANCIAL STATISTICS OF CITIES- 106 TABLE 3.—REVENUE RECEIPTS AND G O V E R N M E N T A L COST P A Y M E N T S , C L A S S I F I E D B Y D I V I S I O N O F THE 1910— (For a list of the cities arranged alphabetically by states, with the number GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. REVENUE RECEIPTS. Classified by contributor. CITY, AND DIVISIONS OF RS GOVERNMENT. Total. Classified by source. From city depart Gifts, do Depart en Property, Fines, mental From pub ments, Subven nations, Licenses Special terprises, and forfeits, fees, lic (net tions and pension and Interest. assess funds business, and charges, and poll permits. revenue and grants. ments. (service contri escheats. rents, and receipts); and butions. sales. interest transfers).1 (Table 4.) (Table 4.) (Table 4.) (Table 5.) (Tableft.) (Table 6.) (Table 6.)| (Table 7.) Binghamton, N. Y . . $760,349 $760,309 $40 $496,843 $41,261 $12,975 $2,363 $24,209 Sioux City, Iowa... . 1,063,225 1,062,265 960 584,841 231,329 5,523 8,*342 17,204 City corporation., School district.... 801,36S 261,857 800,403 261,857 340,959 243,832 231,329 4,312 711 8,342 542,751 540,313 2,433 283,017 36,441 3,602 384,596 158,155 382,158 158,155 2,438 163,210 114,807 36,441 1,323 2,274 721,082 2,201 466,653 5,393 71,987 24,790 4,829 27,662 $1,763 521,483 201,800 519,634 201,393 1,799 402 293,564 173,089 5,393 71,987 20,833 3,952 4,829 5,437 22,225 1,768 Atlantic City, N . J . 1,707,556 1,668,078 39,478 962,890 235,431 60,331 11,917 12,750 152,4S5 Little Rock, Ark... 566,399 562,499 3,900 257,774 110,286 85,919 12,241 41,522 39,550 376,397 190,002 372,497 190,002 3,900 117,593 140,176 100,615 9,671 85,919 11,636 605 41,522 726,653 726,653 501,633 56,891 43,182 16,523 3,115 497,376 193,118 36,159 497,376 193,118 36,159 282,603 183,140 35,895 56,891 43,182 12,003 4,256 264 3,115 Lancaster, Pa •ration., trict.... School Springfield, Ohio City School tion.. City corporation.. ol district.... School Bockford, III City corporation., School district., Park district. City corporation. " " ol district... School 17,264 40,037 40,037 39,550 5,722 5,722 833,101 27,557 507,523 39,619 81,424 4,394 403 107,943 451,360 444,294 7,066 344,789 29,034 6,675 3,801 1,469 42,344 250,779 ' 200,581 243,713 200,531 7,066 190,329 154,460 29,034 6,675 2,555 1,246 1,469 Bay City, Mich.. York, Pa $38,234 3,293 3,293 530 530 42,344 1,284,539 1,234,539 693,692 107,493 185,773 15,444 6,310 1,016,732 267,807 1,016,732 267,807 533,431 155,261 107,493 185,773 11,292 4,152 6,310 Chattanooga, Tenn. 664,412 662,167 2,245 337,180 46,040 82,645 24,807 8,404 93,000 1,343 Maiden, Mass 984,335 979,379 4,956 700,930 897 86,122 31,570 1,859 2,597 1,070 Pueblo, Colo 978,554 940,820 37,734 499,607 114,476 75,257 8,337 4,894 47,603 153 743,608 234,946 705,874 234,946 37,734 313,433 186,119 114,476 75,257 7,316 1,071 4,894 47,603 153 Haverhill, Mass.. 866,292 859,150 7,142 600,789 3,205 43,795 46,554 3,034 3,113 1,877 Lincoln, Nebr... 877,807 877,795 12 558,877 10,442 97,222 8,393 3,802 23,633 1,010 607,364 270,443 607,352 270,443 12 314,833 244,044 6,886 3,556 97,222 2,863 5,535 1,733 2,064 8,339 15,244 1,010 910 Sacramento, Cal City corporation. School district... City School City School ration., trict.... tion. (trict.... New Britain, Conn. 744,879 743,969 Salem, Mass 793,962 793,962 Topeka, Kans 830,120 823,905 534,133 295,937 532,913 295,987 972,837 City corporation. School district... Davenport, Iowa. City School ition. itrict... McKeesport, Pa., City School ration., 103,394 730 730 480,646 23,300 42,024 12,475 9,532 24,524 2,279 588,003 1,578 11,713 43,163 5,543 1,745 4,600 1,215 517,263 17,016 146,009 13,601 9,231 23,341 1,215 249,245 263,023 17,016 146,009 9,9S3 3,618 9,231 972,837 657,286 52,163 J 205,277 25,553 4,474 701,576 271,261 701,576 271,261 418,827 238,459 52,163 205,277 13,145 12,413 4,474 771,525 763,091 3,434 516,102 39,440 57,735 8,772 8,451 479,650 291,875 476,216 291,875 3,434 272,179 243,923 39,440 57,735 2,9G5 5,807 8,451 736,631 732,808 3,823 330,716 62,240 1,649 14,323 17,016 City corporation., School district.... 533,264 203,367 529,441 203,367 3,823 217,555 163,161 62,240 1,649 7,955 6,373 17,016 693,803 23,341 18,726 18,726 Wheeling, W . V a . . . . Augusta, Ga... 103,394 36,617 36,617 33,339 33,339 314 314 7,500 7,500 12,000 352,441 93,334 15,383 37,092 15,775 1,796 Macon, Ga...., 419,384 413,213 6,166 259,325 84,667 13,655 14,214 15,837 i Net revenue receipts are the -.„oss receipts w . „ « , .less receipts In error later refunded and service and interest transfer receipts. y„ ..„.« from .*.. revenues, * For summary of service and interest transfers, see page 23. 705,803 S GENERAL TABLES. GOVERNMENT, B Y CONTRIBUTOR Continued. AND 107 S O U R C E O F R E C E I P T , A N D B Y P A Y E E A N D O B J E C T O F PAYMENT* assigned to each, see page 87. For a text discussion of this table, see page 28.] GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. REVENUE RECEIPTS— 1 Classified by sourceContinued. Classified by payee. Public 1 Rents and service privileges. enterprises. To city depart To public ments, en (net gov terprises, ernmental ond funds cost pay (service ments).* and in terest transfers).*| Total. (Table 7.) (Table 8.) $10,295 10,295 J J | | 1 89,346 | Excess of govern- Classified by object. Expenses and interest. Total. Expenses Expenses Outlays. other than of public of public service Interest. enter service enterprises. prises. (Table 9.) (Table 10.) (Table 11.) (Table 12.) $749,293 $749,253 $40 $569,077 $482,643 $54,386 $32,048 1,025,686 1,024,722 964 588,623 479,860 35,161 73,602 437,063 1 793,338 232,348 793,338 231,384 964 356,275 1 232,343 263,740 216,120 35,161 57,374 16,228 437,063 $133,275 | EXCESS Of REVENUE RECEIPTS OVER— GOVERNMENTAL COST PAYMENTS. continued. 89,346 payments over revenue receipts. $180,216 3,000 163,633 592,027 5S9,5S9 2,433 j 462,053 331,200 84,007 46,846 129,974 1 3,000 163,633 355,124 236,903 353,288 236,301 1,836 602 307,779 154,274 191,943 139,257 84,007 31,829 15,017 ~ 47,345| 82,629 - 2,323 89,801 j 918,899 916,693 2,201 j 584,532 480,754 28,832 74,946 334,367 1 2,323 89,801 600,509 318,390 598,710 317,9SS 1,799 402 407,177 1 177,355 310,694 170,060 28,832 67,651 7,295 193,332 141,035 14,173 187,066 39,478 1,380,715 2,761,341 2,721,863 1,380,626 1,013,830 93,407 268,389 7,212 7,645] 576,762 572,862 3,900 | 391,653 353,415 3,933 34,300 185,109 | 7,212 7,645 397,809 178,953 i 393,909 178,953 3,900 238,547 153,106 211,843 141,572 3,938 22,766 11,534 159,262 25,847 4,041 95,008 784,354 ! 784,354 529,604 j 431,065 60,512 33,027 254,750 j 4,041 95,008 403,014 | 239,969 j 136,371 403,014 239,989 136,371 299,139 i 218,010 12,455 211.552 211,3SS 8,125 60,512 27,075 6,622 4,330 103,875 21,959 123,916 110,013 787,771 'r 760,214 539,117] 406,227 53,22S 74,662 248,654 400,138 393,072 7,066 j 340,016 295,339 44,627 60,122 210,934 1 189,204 203,863 189,204 7,066 171,624 168,392 142,075 153,314 29,549 15,078 39,310 20,812 10,984 10,984 i 27,557 718 162,052 !1 1,298,936 1,293,936 820,227 714,443 63,571 42,213 478,709 1 718 162,052 j 1,054,610 244,326 1,054,610 244,326 575,901 244,325 470,117 244,326 63,571 42,213 478,709 2,936 j 2,925 7,846 $11,056 37,539 $191,272 i no 474,602 111 $49,276 80,693 112 195,616 138,751 111 1,053,785 326,930 114 10,363 174,746 115 57,701 j 197,049 116 j 72,887 321,541 117 51,222 111,344 118 464,312 119 14,397 831,116 823,871 2,245 607,566 479,533 1,672 126,361 223,550 166,704 56,846 120 107,601 984,816 979,860 4,956 814,869 629,952 41,511 143,406 169,947 481 169,466 1?1 221,647 ' 933,906 896,445 37,461 1 840,018 556,601 121,263 162,149 93,8SS 221,647 i11 684,179 !j 249,727 1 647,550 36,629 1 627,327 212,691 361,927 194,674 121,268 144,132 • 18,017 56,852 37,036 243,895 832 1,076,564 7,142 11,175 107,793 | 1,083,706 ! 60,870 108,390 694,582 60,870 108,390 i 461,502 i 233,080 694,570 461,490 233,030 12 12 15,267 121,849 803,209: 802,299 910 5,128 117,818 845,714 845,714 125 94,848 j 842,132 840,923 1,209| 125 94,848] 560,776 281,356 560,453 280,470 323 836 987,650 ' 987,650 1,561 j 1,561 j 44,643 133,536 m 165,937 123 217,414 700,355 577,549 23,569 99,237 383,351 534,109 404,417 48,071 81,621 160,473 302,214 231,895 185,222 219,195 43,071 68,921 12,700 159,288 1,185 555,116 412,342 31,555 111,219 248,093 58,330 676,911 577,138 43,053 51,720 168,803 51,752 117,051 126 590,493 419,357 58,971 112,170 251,634 12,012 239,622 1?7 344,025 ! 246,473 199,689 219,663 58,971 85,365 26,805 216,751 34,883 533,157 j 555,497 2,177 30,483 - 399,493 j 14,813 384,680 123 336,106 219,391 2,177 18,283 12,200 345,777 1 53,716 356,566 231,591 702,343 j 285,307 j 702,343 235,307 93,141 j 741,833 733,399 3,434 | 587,589 446,538 71,928 69,123 154,244 93,141 | 500,743 241,090 j 493.983 239,416 1,760 1,674 357,506 230,033 239,640 206,898 71,928 45,938 23,185 143,237 | 11,007 958,548 954,725 3,823 629,099 407,773 160,318 61,003 329,449 ! 240,9S3 166,790 160,318 52,010 8,993 236,390 93,059 379,747 48,142 72,732 j 160,607 4,749 212,659 j 4,749 212,659 1 689,701 1 268,847 j 6S5,878 263,817 3,823 453,311 175,788 171,224 661,228 649,228 12,000 500,621 13,759 Govern Payments for ex mental penses cost pay and in* ments. terest. j 183,225 343,693 124 189,763 125 29,692 183,936 129 107,532 130 221,917 44,580 205,187 131 I • 117,801 1 133 12,343 130,144 1 24,604 9,613 267,366 1 9,387 301,583 1 6,166 1 ll,68ll 425,561 431,727] • Net governmental cost payments are the gross payments for governmental costs, less payments in error later refunded, payments for outlays ofEset by receipts on outlay account, and service and interest transfer payments. FINANCIAL STATISTICS OF CITIES- 108 T A B L E 3 . — R E V E N U E R E C E I P T S A N D G O V E R N M E N T A L COST P A Y M E N T S , C L A S S I F I E D B Y D I V I S I O N O F T H E 1910— [For a list of the cities arranged alphabetically by states, with the number GROTTP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910-rContinued. REVENUE RECEIPTS. Classified by contributor. CRT, AND DIVISIONS OF ITS GOVERNMENT. 133 Total. Berkeley, Cal. City corporation.. School district.... Classified by source. From city depart* Depart en-l mental From pub ments, Subven Fines, Special Licenses terprises, Property, fees, business, lic (net and forfeits, tions and assess and funds and poll charges, revenue 1 (service grants. and ments. rents, and permits. receipts). escheats. and sales. interest transfers).* (Table 4.) (Table 4.) (Table 4.) (Table 5.) (Table 6.)| (Table 6.) Gifts, do nations, and pension Interest. contri butions. (Table 6.)| (Table 7.) $173,034 $4,161 173,034 1,478 2,683 $950,983 $950,983 $4S3,353 $19,230 $233,744 $19,108 $1,700 574,286 376,697 574,286 376,697 284,390 198,963 19,230 233,744 17,091 2,017 1,700 91,106 3,850 20,249 21,811 $2,0S0 6,035 45,893 48,225 9,288 4,538 5,765 106,074 147,981 134 Superior, Wis.. 706,955 706,955 135 Newton, Mass.. 1,739,923 1,679,305 468,338 $60,618 1,363,795 1,501 233 2,822 233 2,822 1,311,967 1,300,657 11,310 648,304 81,668 212,634 7,454 12,436 1,057,735 25<*,232 1,046,425 254,232 11,310 542,053 106,251 81,668 212,634 7,454 12,436 546,480 542,740 3,740 349,973 19,080 24,898 25,162 2,301 333,899 212,581 330,159 212,581 3,740 206,360 143,613 19,080 24,898 20,870 4,292 2,301 138 £1 Paso, Tex. 882,177 880,257 1,920 656,692 19,807 118,619 27,610 18,475 38,435 139 Butte, Mont. 771,708 771,462 246 408,706 98,293 84,388 8,280 32,513 126,886 521,959 249,749 521,713 249,749 246 286,111 122,595 98,293 32,513 454,327 443,285 11,042 2,736 61,694 8,012 268 20,569 336,676 117,651 325,634 117,651 11,042 2,736 61,694 17,934 2,635 5,106 951 35,376 381,136 377,352 3,784 286,726.1 26,686 23,932 3,621 1,162 32,400 5,318 234,618 146,518 231,758 145,594 176,358 110,368 26,686 23,932 1,350 2,271 1,162 32,400 3,839 1,479 569,075 569,075 403,168 45,787 38,065 2,345 431,059 138,016 431,059 138,016 279,968 123,200 45,787 38,065 2,065 280 240 6,512 247,723 120,318 99,681 12,575 19,265 33,475 3,693 45,687 329,837 43,796 12,841 21,228 315 10,281 23,918 360,718 92,444 121,070 8,914 3,925 571,053 38,039 18,428 33,530 2,705 136 San Diego, Cal.. City corporation., School district... 137 Kalamazoo, Mich.. City corporation., *" * 'district.... School City corporation. School district... 140 Flint, Mich. City corporation. School district... 141 Chester, Pa. City corporation. School district... 142 Dubuque, Iowa. City corporation. School " " oldistrict... 924 143 Montgomery, Ala, 645,895 144 Woonsocket, R. I 562,209 516,522 145 Racine, Wis 642,705 642,705 146 Fitchburg, Mass.. 809,492 792,676 16,816 178,411 77,821 6,059 147,981 64,565 3,711 64,565 3,600 111 126,8S6 35,376 1,920 150 246 150 246 11,718 1,201 11,718 14,536 14,536 9,688 6,335 1,819 1,395 33,161 1,069 5,773 147 Tampa, Fla 532,530 508,056 24,474 387,831 68,433 18,453 27,758 20,908 148 EImira,N.y...., 549,498 546,454 3,044 440,677 43,265 17,270 7,098 1,942 21,250 149 Galveston, Tex... 854,716 839,041 15,675 478,337 27,072 15,357 C8,5S0 4,481 93,442 48,254 762,161 92,555 746,486 92,555 15,675 427,949 50,388 27,072 15,357 67,697 883 4,481 52,158 41,284 48,254 561,715 561,715 417,649 79,772 25,708 3,539 4,106 7,866 407,800 153,258 657 407,800 153,258 273,295 144,354 79,772 25,708 1,897 985 657 4,106 City corporation. School district... 150 Quincy, III. City corporation.. School district.... Quincy township. 657 151 Knoxville, Tenn... 865,121 152 New Castle, Pa.... 469,859 469,859 City corporation. School district... 282,940 186,919 282,940 186,919 153 West Hoboken, N. J. 301,302 154 Hamilton, Ohio 683,217 501,962 181,255 500,426 181,255 155 Springfield, Mo. 395,187 City corporation School district 156 Lexington, Ky 259,875 135,312 551,868 City corporation.. School district..., JForSa^ I 2,637 7,8 4,110 16,384 4,110 16,331 53 79,078 120,223 17,364 16,068 65,402 4,464 21,711 53,851 10,312 2,618 24,603 2,805 194,256 158,230 21,711 53,851 7,126 3,186 2,618 24,603 1,905 900 301,302 68,744 55,816 3,348 332 681,681 372,620 59,929 90,231 2,741 479 215,182 157,438 59,929 90,281 713 2,028 479 395,187 198,517 52,122 116,443 5,381 2,022 259,875 135,312 83,151 115,366 52,122 116,443 4,631 750 2,022 551,868 400,019 67,171 ' 500 1,536 385,436 33,326 3,020 132,788 516 2,074 4,355 21,362 3,928 427 17,223 2,526 17,223 553 1,973 40,309 300 GENERAL TABLES. GOVERNMENT, B Y CONTRIBUTOR A N D Continued. 109 SOURCE OF RECEIPT, A N D B Y P A Y E E A N D OBJECT O F PAYMENT: assigned to each, see page 87. For a text discussion of this table, see page 28.] GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910-ContInued. REVENUE RECEIPTS— EXCESS OF REVENUE RECEIPTS OVER— GOVERNMENTAL COST PAYMENTS. continued. Classified by sourceContinued. Classified by payee. Total. Public Rents and] service privileges. enterprises.| To public (net gov ernmental cost pay ments).1 To city depart ments, en-j terprises, and funds (service and in terest transfers).*, Classified by object. Expenses and interest. Total. Expenses other than of public service Expenses of public Outlays. service Interest. enter prises. (Table 10.) (Table 11.) (Table 12.) (Table 7.) (Table 8.) $14,199 $2,454 $1,009,523 $1,009,523 $588,593 $539,927 $1,792 $46,874 $420,930 14,199 2,454 575,573 433,950 575,573 433,950 264,843 323,750 250,308 289,619 1,792 12,743 34,131 310,730 110,200 847,840 847,810 526,176 489,176 37,000 321,664 6,141 148,703 1,505,822 1,445,204 1,312,122 964,907 25,445 321,770 193,700 102,483 502,815 $60,618 (Table 9.) 1,336,167 1,324,857 11,310 833,352 607,408 123,461 1,0S9,246 246,921 1,078,975 245,S82 10,271 1,039 603,817 229,535 393,998 208,410 123,461 81,358 21,125 435,429 17,3S6 56,392 623,309 624,569 3,740 443,689 364,039 37,172 47,478 179,620 56,392 394,388 233,921 390.648 233,921 3,740 241,262 207,427 169,909 194,130 37,172 34.181 13,297 153,126 26,494 2,536 195,899 2,536 195,899 Excess of govern mental cost payments over revenue receipts. Govern mental cost pay ments. Payments for exand in terest. 133 $58,540 180,779 134 427,801 135 24,200 478,615 136 81,829 97,791 137 $234,101 619 1,085,112 1,033,192 621,024 561,433 59,586 464,083 202,935 261,153 133 12,246 957,215 956,969 246 758,228 703,345 54,383 193,9S7 185,507 13,430 139 12,246 693,744 263,471 693,498 263,471 246 523,582 229,646 483,542 219,803 45,040 9,843 165,162 33,825 57,264 172,069 140 58,664 511,591 499,186 12,405 282,258 233,159 29,049 20,050 229,333 78 58,664 390,752 120,839 373,849 120,337 11,903 502 183,667 98,591 133.852 94,307 29,049 15,766 4,284 207,035 22,248 32 1,259 358,994 355,210 3,784 318,273 232,069 35,776 40,721 222,223 136,771 219,363 135,847 2,860 924 182,002 136,271 155,827 126,242 423 25,747 10,029 40,221 500 64,934 504,109 504,109 439,843 332,115 41,382 66,346 64,266 04,934 380,712 123,397 330,712 123,397 318,210 121,633 215,242 116,873 41,332 61,586 4,760 62,502 1>64 5,359 103,806 1,014,400 1,007,833 6,512 635,882 177,100 378,518 3,011 116,982 566,606 520,919 45,637 510,066 346,457 21,723 41,886 56,540 10,980 641,420 641,420 421,140 380,907 10,191 30,042 220,290 104,936 730,907 714,091 643,814 505,023 70,205 32 4,426 3,672 563 2,546 2,838 10,571 116,647 478,556 467,555 1,112,594 454,032 464,511 *, 096,919 16,816 24,474 3,044 15,675 22,142 129,232 142 363,505 10,013 143 4,397 52,143 144 1,285 221,565 145 87,093 78,585 165,678 14G 136,263 147 95,333 143 121,519 149 143,225 213,744 150 64,966 2,133 55,215 82,289 53,974 6,996 34,053 13,395 81,943 480,112 57,076 196,009 379,397 604,258 128,939 351,173 123,939 57,076 196,009 379,397 396,267 454,160 733,197 333,919 413,106 141 257,878 2,546 116,647 933,655 128,939 967,980 123,939 1,423 1,153 413,490 413,490 347,971 310,235 36,847 65,519 1,428 1,153 272,316 137,464 3,710 272,316 137,464 3,710 209,797 134,464 3,710 177,584 123,941 3,710 31,324 5,523 62,519 3,000 4,420 172,666 791,144 790,644 581,326 322,236 186,577 209,818 73,977 2S3,795 151 40,367 138,634 152 500 500 973 973 8,324 3,035 429,492 15,675 500 331,225 429,492 72,463 310,483 1,622 19,115 98,267 1,622 13,081 6,031 97,197 1,070 42,093 74,692 155,147 * 80,455 153 121,274 170,821 154 159,943 155 272,212 157,230 272,212 157,280 175,015 156,210 160,309 150,179 456,449 456,449 381,757 339,664 131,450 804,491 802,955 1,536 512,396 335,510 97,325 79,561 292,095 131,450 612,315 192,176 611,465 191,490 850 6S6 339,583 172,813 177,032 158,428 97,325 65,176 14,385 272.732 19,363 953 367,748 367,748 235,244 230,729 276 132,853 97,876 276 1,839 2,400 124,246 8,258 3S7,292 1,785 53,075 953 259,214 108,534 259,214 103,534 134,968 100,276 3,628 613,679 613,679 442,152 27,439 132,50-4 171,527 'I 156 61,8111' I 109,716 I refunded, payments for outlays offset by receipts ' N e t governmental cost payments are the gross payments for governmental costs, less payments in error later on outlay account, and service and interest transfer payments. excess of payments for expenses and interest over reven receipts. AT1 FINANCIAL STATISTICS OF CITIES. 110 TABLE 3.—REVENUE RECEIPTS AND GOVERNMENTAL COST PAYMENTS, CLASSIFIED BY DIVISION OP THE 1910— (For a list of the cities arranged alphabetically by states, with the number GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910-Continued. REVENUE BECEIPTS. Classified by contributor. CITY, AXD DIVISIONS or ITS GOVERNMENT. Total. From pub* lie (net revenue receipts).1 Classified by source. From city depart Gifts, do Depart ments, en« Property, Fines, mental Subven nations, terprises, business, Licenses Special forfeits, tions and fees, and assess and funds and poll and pension Interest. charges, and ments. rents, (service permits. contri and escheats. grants. taxes. and butions, sales. interest transfers). (Table 4.) (Table 4.) (Tabic 4.) (Table 5.) (Table6.) (Table 6.) (Table 6.)| (Table 7.) 9497,954 $487,504 $343,669 $95,963 $2,437 $9,708 $14,803 $17,441 $384 565,055 565,055 321,302 139,451 48,127 2,121 4,317 4,879 775 .tion. ict... 381,236 183,819 142,935 139,451 48,127 183,819 159 AubunvN. Y 614,049 598,273 15,776 160 East Orange, N . J . . . 865,898 850,576 15,322 161 Taunton, Massl 733,799 723,951 9,848 162 Charlotte, N. C 390,877 163 Everett, Mass 715,645 699,178 164 Portsmouth, Va 323,503 323,503 165 Oshkosh, Wis 501,362 498,042 3,320 166 Cedar Bapids, Iowa. 661,478 660,060 1,418 City corporation. School district... 441,905 219,573 440,487 219,573 1,418 475,809 267,857 207,952 157 Roanoke, Va. 158 Joliet,IU City School $10,450 '573 178,367 775 630 10,435 41,162 6,632 2,230 16,984 1,063 21,115 1,077 128,998 2,948 36,464 12,807 33,935 2, H6 3,744 30,359 26,678 5,305 4,307 19,864 522 1,253 14,350 14,051 1,593 3,780 16,544 477,445 442,543 230,725 16,467 4,879 28,643 32,928 394,225 281 4,317 $6,627 546,625 17,168 30,879 3,690 7,870 14,163 400 496 46,731 4,203 2,597 25,732 557 6,030 48,938 3,241 11,181 5,110 44,364 1,221 551 48,938 3,241 10,500 681 5,110 33,424 10,940 1,221 551 2,523 10,000 48,519 60,192 158,922 34,658 378,767 167 Quincy,'Mass 855,130 853,575 1,555 646,665 1,715 42,266 10,959 2,507 168 Chelsea, Mass 838,267 786,634 51,633 572,757 40,906 15,419 16,405 4,938 168 Perth Amboy,N. J . . 568,025 567,226 799 178,240 66,183 109,948 25,994 1,623 65,497 170 Pittsneld,Mass....... 619,973 618,519 1,454 442,280 31,195 30,756 13,470 3,282 2,400 171 Joplin, Mo 214,304 59,G73 35,273 1,985 14,948 20,835 4,005 59,673 35,273 1,450 535 14,948 20,835 2,752 1,253 City corporation.. School district.... 172 Williamsport, Pa.. City corporation., School district... 370,770 370,770 232,737 138,033 232,737 138,033 115^300 412,000 411,136 317,819 30,350 9,989 7,020 1,045 261,893 150,107 261,893 149,243 30,350 9,989 864 199,388 118,431 4,709 2,311 1,045 Jackson, Mich 458,518 458,518 Jamestown, N. Y., 594,754 557,238 37,516 333,306 17,601 437,064 157,690 399,548 157,690 37,516 198,519 134,787 17,601 371,866 371,866 231,493 27,669 16,586 1,376 1,835 22,099 690,379 657,672 32,707 369,738 10,567 70,735 7,008 6,757 32,864 3,893 208,292 35,101 12,672 5,448 10,472 11,425 3,893 132,882 75,410 35,101 12,G72 5,061 387 10,472 City.. School 175 ►ration. let... Amsterdam, N. Y . . . 176 I Lansing, Mich 59,382 1,097 62,694 6,177 1,699 17,741 3,7n 3,608 2,569 1,699 17,741 1,178 2,593 287,173 ,tton. Cityeoj School < rtrict... 199,951 87,222 196,058 87,222 520,650 520,650 359,749 4,809 84,020 3,746 7,420 City corporation.. School district 310,201 210,449 310,201 210,449 159,416 200,333 4,809 84,020 3,226 7,420 Mount Vernon, N. Y „ 860,627 860,627 636,676 32,484 124,719 18,998 7,220 City corporation.. School district 654,466 206,161 654,466 206,161 453,376 183,300 32,484 124, HO 16,595 2,403 7,220 179 180 Decatur, III. Lima, Ohio.. £0 2,660 800 11,425 4,639 4,639 18,752 18,752 1,089 1,089 4,957 4,957 1,650 12,352 1,659 10,646 1,706 583,779 577,992 5,787 298,566 37,027 113,353 8,047 5,780 37,652 9,073 City corporation. School district... 422,896 160,883 417,109 160,883 5,787 158,442 140,124 37,627 113,353 4,S1G 3,231 4,705 1,075 21,958 15,694 8,314 759 1,219,421 1,203,746 15,675 884,987 165,097 6,708 3,640 18,710 1,066 13,699 497,876 489,376 8,500 316,936 41,493 33,300 5,370 1,759 23,671 1,499 18,945 181 Niagara Falls, N . Y . . 182 La Crosse, Wis 183 Newport, Ky 184 4,504 973 14,848 177 I Huntington, W. Va.. 178 50 28,392 174 26,647 7,762 5,477 173 2,692 17,905 Cal City corporation.. School district.... 379,950 379,937 13 225,416 25,330 2,421 429 56,420 1,048,256 1,043,070 V86 593,661 13,272 241,696 11,990 2,538 127,084 4,370 703,890 344,366 698,704 344,366 5,186 377,184 216,477 13,272 241,696 11,218 772 2,538 127,084 4,337 33 1 Net revenue receipts are the gross receipts from revenues, less receipts in error later refunded and service and interest transfer receipts, * For summary of service and interest transfers, see page 28. * GENERAL TABLES. Ill G O V E R N M E N T , B Y C O N T R I B U T O R A N D S O U R C E O F R E C E I P T , A N D B Y P A Y E E A N D OBJECT O P P A Y M E N T : Continued. assigned to each, see page 87. For a text discussion of this table, see page 28.] GROUP 1V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910-Continued. REVENUE RECEIPTS— Classified by sourceContinued. Liil Public service enterprises. (Table 8.) $6,802 39,180 494,913 494,913 39,180 360,732 134,181 360,732 134,181 108,390 780,402 766,026 16,386 146,615 1,227,480 1,212,158 742,521 732,673 165,135 j Expenses and interest. Total. $10,450 Expenses Expenses other than ; of public Outlays. of public ! service Interest. enter service enterprises. prises. (Table 9.) (Table 10.) (Table 11.) (Table 12.) $396,771 $345,305 $3,542 $47,924 Excess of govern mental cost payments Govern- 1 Payments over for ex mental revenue penses cost pay receipts. and in ments. terest $142,039 5 443,966 j 363,698 54,997 25,271 50,947 1 236,731 126,967 54,997 23,998 1,273 45,006 ""———H 5,941 14,376 511,244 417,249 47,854 46,141 15,322 764,205 597,458 67,899 9,848 620,396 419,108 99,823 166,353 463,275 361,582 122,125 121,089 158 $70,142 269,158 101,465 $101,183 157 $40,856 315,726 128,240 i j 1 102,805 IV) 101,693 160 8,722 1 113,403 161 4,100 69,017 318,745 318,464 281 267,049 177,472 23,951 65,626 51,696 72,132 123,828 162 4,877 112,572 631,456 614,989 16,467 585,485 434,929 30,588 119,968 45,971 84,189 130,160 163 5,275 72,495 354,942 351,942 270,178 198,517 7,570 64,091 84,764 1,000 1,087 469,274 465,954 3,320 342,991 319,319 2,997 20,675 126,283 32,088 158,371 165 37,653 203,703 166 53,325 164 31,439 71,063 623,825 622,407 1,418 457,775 385,363 30,955 41,457 166,050 71,063 416,341 j 207,484 415,665 206,742 676 742 279,477 214,024 171,339 30,955 34,498 6,959 136,864 29,186 459,582 25,696 140,849 226,840 503,235 23,705 169,638 255,456 299,791 38,856 78,376 132,051 422,253 17,991 61,536 206,359 88,166 118,193 170 232,362 28,872 16,281 117,197 | 23,942 93,255 171 119,188 13,174 28,872 7,226 9,055 91,685 25,512 178,298 5,049 125,511 852,967 851,412 1,555 5,047 124,276 952,034 900,401 51,633 7,964 104,814 549,074 548,275 799 4,383 92,207 708,139 706,685 1,454 19,697 394,712 394,712 19,697 246,971 1 147,741 246,971 147,741 11,908 358,531 | 357,667 864 311,036 287,409 23,627 47,495 11,908 207,962 j 150,569 207,578 150,069 '384 4S0 187,752 123,284 167,045 120,364 20,707 2,920 20,210 27,285 626,127 696,578 417,023 501,780 277,515 155,286 122,229 2,163 ! 229,003 167 141,689 168 113,767 151,002 169 18,951 j 53,469 100,964 172 7,023 100,647 173 61,560 451,495 451,495 357,871 1 301,212 31,624 25,035 93,624 5,321 149,756 629,815 592,299 37,516 1 430,637 '| 296,861 76,638 57,138 199,178 j 5,321 149,756 464,7*6 165,029 428,156 164,143 36,630 886 286,630 144,007 162,824 1 134,037 76,638 47,168 9,970 178,156 21,022 303,225 235,261 29,001 43,963 173,383 109,742 63,641 175 400,458 300,563 77,155 22,740 308,918 18,997 289,921 176 233,952 j 194,807 1,914 37,231 | 17,314 150,677 83,275 115,297 79,510 1,914 33,466 3,765 14,907 2,407 200 67,948 481,G0S 481,603 1,579 190,331 709,376 676,609 205 3,558 251,266 1 247,373 205 3,558 165,584 85,682 161,691 85,682 32,707 3,893 1 3,893 50,22] 547,490 | 517,490 329,430 | 258,0S1 44,395 26,954 | 218,060 j 50,221 297,786 1 249,704 297,786 249,704 196^922 132,508 134,961 123,120 44,395 17,566 9,388 100,864 117,196 7,767 916,403 916,403 684,531 569,518 114,983 7,767 679,566 236,837 679,566 236,837 447,694 236,837 349,905~ 219,643 97,789 17,194 231,872 461,834 j 456,047 3,000 3,000 5,439 50 L P $528,360 4,273 . [ $538,810 Classified by object. To city depart To public ments, en (net gov terprises, ernmental and funds (service cost pay8 and in ments). terest transfers).2 4,273 5,576 | Classified by payee. Total. $120 EXCESS OF REVENUE BEGEOTS OVEB— GOVERNMENTAL COST PAYMENTS. continued. 3,024 3,024 70,675 j 5,787 1 70,675 300,227 161,607 294,440 161,607 5,787 231,872 | 344,131 | 248,476 24,464 71,191 117,703 223,411 120,720 139,191 109,285 24,464 59,756 11,435 76,816 40,887 164,117 174 35,061 1 35,907 53,221 177 26,840 1 191,220 178 55,776 j 176,096 179 1 121,945 | 239,648 180 64,052 1,106,534 1,090,859 15,675 629,6S3 484,772 39,152 105,759 476,851 112,887 589,738 181 54,903 429,095 420,595 8,500 375,048 295,077 36,917 43,054 54,047 68,781 122,828 182 69,884 368,284 368,271 13 313,483 219,848 39,05S 51,577 54,801 11,666 50,621 1,066,695 1,061,509 5,186 j 592,407 1 495,889 49,684 46,834 | 474,288 50,621 763,064 303,631 758,515 302,994 4,549 | 637 322,438 269,969 246,070 249,819 49,684 I 26,684 1 20,150 440,626 33,662 ' 66,467 183 455,849 184 18,439 1 1 * Net governmental cost payments are the gross payments for governmental costs, less payments in error later refunded, payments for outlays offset by receipts on outlay account, and service and interest transfer payments. ftf,4. FINANCIAL STATISTICS OF CITIES. 112 TABUS 4 . — R E V E N U E R E C E I P T S 1 FROM PROPERTY, BUSINESS, AND POLL [For a list of the cities arranged alphabetically by states, with the number EECEIPTS FROM LICENSES AND PERMITS. EECEIPTS FROM PBOFEBTY, BUSINESS, A N D POLL TAXES. General property taxes. Penalties, Interest, and collectors' Total. Total. Grand total. Group I Group II Group III Group IV $474,530,683 $458,084,672 327,267,852 66,071,435 48,365,725 32,825,671 316,424,363 64,190,529 45,772,146 31,697,634 Special property taxes. Business Poll taxes. $452,530,362 $5,554,310 $13,078,209 $1,905,677 $1,462,125 311,964,021 63,755,756 45,405,496 31,405,089 4,460,342 434,773 366,650 292,545 8,945,032 1,445,442 1,895,886 791,849 1,580,466 97,166 152,738 75,307 317,991 338,298 544,955 260,881 Total. $50,348,936 Liquor licenses and other liquor Other business licenses. $39,075,257 | $7,638,512 32,991,607 8,374,212 5,401,518 3,581,599 26,865,013 6,108,419 3,862,943 3,512,3S9 1,732,007 1,244,977 1,149,139 $7,163,721 9,015,639 2,240,144 1,519,396 1,186,862 $5,864,744 7,253,076 1,953,440 1,126,750 1,088,809 $654,044 849,118 117,449 218,908 60,475 1,329,587 1,2S5,236 915,187 869.900 711,489 1,301,127 1,144,821 766,181 791,745 600,954 14,558 71,442 65,623 36,576 71,368 1,344.663 777,940 1,120,545 650,985 1,078,955 429,450 968,716 575,340 209,795 290,423 84,484 49,555 938.121 668.935 781,106 472,151 654,519 452,092 406,614 407.680 261,865 143,818 278,260 34,628 3552,800 542,253 403,143 293,947 318,288 $507,344 310,250 320,218 196,084 266,800 $20,011 173,970 53,874 27,580 35,629 547,814 233,361 429,530 425,861 484,363 353,574 209,934 397,920 295,655 349,288 151,989 12,963 24,884 101,367 103,292 269,486 307,275 251,993 288,388 177,120 225,970 299,442 11,100 0,660 248,303 60,485 11,823 174,395 185,897 338,176 93,369 273,717 150,124 166,621 250,779 15,344 5,189 318,551 86,148 13,103 176,208 197,276 284,868 154,334 75,000 169,000 260,170 144,188 93,W> 14,213 16,363 8,761 161,9S6 71,778 58,200 5,167 16,433 55,045 3,490 21,460 2,160 5,075 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. New York. N . Y . Chicago. Ill Philadelphia, Pa. St. Louis, Mo Boston, Mass $141,679,985 35,798,371 21,062,486 12,052,177 23,268,661 $136,512,209 35,585,165 20,946,612 10,837,791 20,985,674 $133,158,281 35,473,996 20,702,718 10,797,103 20,816,833 Cleveland, Ohio., Baltimore, Md... Pittsburgh, P a . . Detroit, Mich.... Buffalo, N . Y . . . , 8,920,779 8,570,699 12,610,788 6,841,409 6,832,916 8,920,636 7,940,133 12,590,098 6,811,409 6,663,401 8,920,636 7,798,589 12,493,453 6,797,980 6,613,399 8,020,052 5,438,588 7,984,003 6,276,008 8,020,052 5,389,743 7,983,207 6,133,281 8,005,80S 5,384,170 7,983,207 6,069,313 63,963 5,342,826 5,339,676 6,190,389 5,038,034 5,300,309 4,657,095 6,190,389 4,924,159 5,234,917 4,619,567 * 6,180,823 4,913,168 65,392 37,528 9,566 10,991 San Francisco, CaL.. Milwaukee, Wis Cincinnati, Ohio..... Newark, N. J New Orleans, L a . . . , Washington, D. C... Los Angeles, Cal Minneapolis, Minn... $3,353,928 114,169 243,891 40,688 168,836 141,544 96,645 43,429 50,002 14,194 5,573 $4,860,523 1,161,971 2,160,867 143 477,164 $307,243 210,206 38,793 52,415 $77,076 122,120 153,402 20,690 145,049 24,466 9,283 801 50,740 39,562 15,709 76,278 42,517 682,581 73,486 35,389 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. Jersey City, N . J . Kansas City, Mo.. Seattle, Wash. Indianapolis, Ind Providence, R . I Louisville, Ky.... Rochester, N . Y . . S t Paul, Minn... Denver, Colo Portland, Oreg... $2,160,471 3,215,128 3,685,087 2,685,945 3,549,982 $1,995,910 * 3,195,402 3,685,087 2,670,945 3,528,202 $1,912,235 3,191,526 3,685,087 2,670,945 3,517,931 $83,675 3,876 3,284,204 3,373,956 2,689,333 4,069,574 2,666,303 3,284,204 3,270,349 2,657,762 4,069,574 2,666,303 3,253,049 3,244,167 2,C53,156 4,049,323 2,666,303 31,155 26,182 4,606 20,251 Columbus, Ohio.. 30 Toledo, Ohio 31 Atlanta. Ga 32 Oakland, Cal 33 Worcester, Mass.. 2,483,825 1,884,489 1,538,473 1,653,352 2,378,771 2,433,825 1,884,489 1,492,226 1,653,352 1,984,075 2,483,825 1,884,489 1,469,242 1,650,410 1,966,091 22,984 2,942 17,984 34 35 36 37 38 Syracuse, N . Y New Haven, Conn.. Birmingham, Ala... Memphis, Tenn Scranton, Pa 2,143,705 1,959,325 436,118 1,632,213 1,060,058 2,076,217 1,896,060 436,118 1,632,213 1,019,642 2,056,090 1,885,230 431,897 1,628,712 1,007,932 20,127 10,830 4,221 3,501 11,710 39 40 41 42 Richmond, V a . . . Paterson, N. J.... Omaha, Nebr Fall River, Mass.. 1,746,683 1,281,781 1,938,001 1,639,624 1,738,089 1,137,011 1,935,804 1,424,483 1,737,627 1,078,507 1,918,462 1,414,650 462 58,414 17,342 9,833 43 44 45 46 Dayton, Ohio Grand Rapids, Mich.. Nashville, Tenn Lowell, Mass 1,393,209 975,873 1,055,182 1,540,874 1,393,209 975,873 1,055,182 1,331,669 1,393,209 965,916 1,046,441 1,309,818 9,957 8,741 21,851 2,173,511 1,235,899 1,221,816 1,318,670 1,935,971 1,235,899 1,200,260 1,245,124 1,923,816 1,235,828 1,185,265 1,238,487 12,155 71 14,995 6,637 Cambridge, Mass.. Spokane, Wash.... Bridgeport, Conn.. 50 Albany,N.Y 47 48 49 $154,138 $9,563 19,726 $860 15,000 21,694 10,271 90,302 31,571 13,305 30,489 310,726 59,415 54,324 83; 970" 8,073 8,941 4,016 133,778 "ieiiow 15,758 3,992 2,197 36,400 8,594 7,000 54,086 193,155 160,463 171,131 38,074 137,610 144,587 48,475 1,500 123,292 196,668 40,872 4,695 242,029 154,854 134,133 50 214,074 144,687 124,775 14,507 67,827 7,049 5,719 7,990 * Revenue rajeiots from property, business, and poll taxes, licenses and permits, and special assessments are the gross receipts from such revenues, less receipts in error GENERAL TABLES. 113 TAXES, LICENSES AND PERMITS, AND SPECIAL ASSESSMENTS: 1910. assigned to each, see page 87. For a text discussion of this table, see page 32.) RECEIPTS PROM LICENSES AND PERMITS— RECEIPTS FROM SPECIAL ASSESSMENTS. continued* For outlays. For expenses. Dog licenses. General licenses. Total. Permits. Taxes. Total. Original levies. J $1,290,923 $1,697,010 334,733 153,242 93,748 65,511 1,032,120 180,568 44,887 33,348 1,247,352 199,976 154,903 94,719 $66,395,107 32,961,315 20,001,296 J 8,560,962 4,871,534 Special charges. Penalties, interest, and collectors' fees. $64,723,589 $58,601,753 $2,592,688 ' 32,311,713 19,364,840 8,354,093 4,692,938 29,282,509 17,637,593 7,475,347 4,206,304 1,037,155 1,158,059 299,384 98,090 $3,529,148 mm $647,234 Original levies. Total. $1,671,518 1 649,602 636,456 206,864 178,596 Penalties, interest, and collectors' fees. $1,663,213 City number. Collected as— $8,303 644,682 1 635,507 204,886 178,138 4,920 949 1,978 458 GROUP L-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. 23,945 29,091 $53,099 602,220 14,748 121,454 8,487 $591,834 188,255 154,507 23,339 $12,459,288 5,784,909 718,876 1,773,617 675,189 $12,459,288 5,784,909 718,876 1,551,263 660,751 $11,522,311 5,774,590 416,958 1,551,107 271,652 4,700 29,601 6,390 16,944 11,339 3,410 38,296 76,993 2,805 15,481 5,792 1,076 21,830 12,347 1,452,397 251,651 883,031 942,337 1,369,541 1,452,397 143,862 883,081 942,337 1,331,985 1,350,409 67,702 881,203 674,633 844,941 9,018 24,588 4,758 2,363 9,556 2,180 49,553 37,339 31,299 13,034 23,727 1,576,646 689,514 410,045 , 1,051,750 1,576,646 627,834 399,625 1,051,750 1,556,646 612,823 388,397 935,744 2,904 21,922 18,305 5,895 7,743 6,124 12,627 7,344 11,090 44,979 65,300 16,604 27,539 ' 430,890 1,442,154 1,021,891 27,539 430,890 1,407,409 861,266 348,795 1,236,815 797,783 $122,970 $125,220 10,319 1 301,918 $811,757 161 63,145 325,954 101,988 76,160 1,878 232,969 487,044 34,735 11 . 66,006 8,642 52,698 I $222,349 14,438 $218,551 14,438 i67,789 i07,789 37,556 37,556 61,680 10,420! 6i,680 10,420 20,000 15,000 11,228 27,539 73,453 170,594 10,785 | 34,745 160,625 34,745 159,503 $3,798 | 1 2 3 4 5 6 7 8 9 10 * 11 1? 13 14 i,i22 15 16 17 18 GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. $2,322 15,868 8,315 14,360 11,103 $23,123 13,9S3 20,736 16,344 2,172 $28,182 44,579 2,584 8,872 7,985 654 8,076 16,872 33,379 2,479 7,402 4,663 6,072 13,361 10,248 2,198 20,669 1,233 9,904 3,242 2,462 2,676 1,587 9,549 1,273 4,456 2,631 1,462 1,469 1,598 8,949 3,673 331 7,344 6,040 3,691 244 801 4,478 22,i&S 3,002 9,858 9,214 7,221 5,831 8,023 j 4,644 1,385 8,591 2,840 2,392 1,655 271 i,057 2,i28 2,182 3,352 j 1,155 3,069 1,194 864 1,298 4,631 67 $204,795 1,679,015 5,018,730 820,617 112,696 $188,951 1,679,015 1 4,398,234 818,583 82,520 324,518 982,743 446,658 1,082,481 2,322,958 324,518 913,007 389,914 1,062,481 2,322,958 324,518 758,885 375,494 1,006,323 ! 2,031,169 552,316 687,422 383,855 1,428,945 156,330 1 454,289 1 582,010 283,582 I 1,423,945 i 108,140 394,350 577,143 248,933 1,428,945 62,450 1,996 488,594 50,603 135,893 212,632 216,483 447,257 50,603 135,893 212,832 216,483 394,853 49,770 120,440 207,395 205,659 52,404 630 15,453 5,437 10,824 25,381 110,319 588,803 10,784 193,131 311,655 18,415 37,103 25,381 110,319 588,803 10,784 184,859 311,655 18,415 16,477 25,014 103,970 549,718 10,784 157,446 307,300 11,973 1,069,740 60,897 166,772 11,271 913,401 38,397 148,180 48,084 1,069,740 87,176 166,772 # 590,794 2,034 1,151 $29,702 65,184 14,420 65,118 163,645 88,938 8 29,025 9,035 128,144 59,939 4,867 34,649 6,349 34,189 43,694 203 116 93,879 i8,592 $i9,775 $19,775 674 674 69,736 56,744 1 69,736 56,744 98,027 1 105,412 100,273 98,027 105,412 100,273 19 *> 7\ n ?3 24 25 26 ?7 28 • 48,i90 47,863 $327 41,337 40,733 604 ?9 30 31 32 33 34 35 36 37 38 39 40 41 42 367 4,896 27,413 4,355 18,415 13,272 13,272 20,626 20,626 586 | 62,460 22,500 36,111 36,111 26,279 26,26i i6,477 s Includes receipts from special property taxes. 50065°—13 . $15,844 $204,795 1,693,790 5,018,730 821,291 112,696 43 44 ! 45 46 ' is 47 48 49 50 FINANCIAL STATISTICS OF CITIES. 114 TABLE 4 . — R E V E N U E R E C E I P T S 1 FROM PROPERTY, BUSINESS, A N D POLL [For a list of the cities arranged alphabetically by states, with the number GROUP HL-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. BECEIPTS FBOlt LICENSES AND PERMITS. BECEIFTS FEOM PBOPEBTY, BUSINESS, ANB POLL TAXES. General property taxes. Total. Total. Original levies. Penalties, interest, and collectors' fees. Special property Business $1,873,843 717,925 1,719,419 1,026,231 779,366 91,545,911 700,089 1,327,514 1,017,980 744,058 $1,545,684 676,541 1,323,079 1,003,523 734,951 $227 23,548 4,435 14,455 9,107 $310,394 10,009 350,391 $2,827 Camden, N.J , Salt Lake City, Utah. Dallas, Tex. , Lynn, Mass............ Springfield, Mass 693,371 1,239,068 1,116,546 1,383,696 1,817,236 649,802 1,226,042 1,116,546 1,236,890 1,565,376 640,710 1,226,042 1,099,604 1,215,704 1,555,208 9,092 32,331 4,029 16,942 21,186 10,168 97,866 205,458 Wilmington, Del Des Moines, Iowa Lawrence, Mass Tacoma, Wash Kansas City, Kans 702,847 1,269,988 1,092,023 1,181,101 701,991 1,269,988 861,091 1,181,101 976,591 696,446 1,265,761 850,692 1,181,101 976,591 5,545 4,227 10,399 "212*363' Yonkers,N.Y Youngstown, Ohio Houston. Tex Duluth, Minn St. Joseph, Mo 1,555,789 828,486 1,064,516 1,536,492 828,486 1,057,487 1,180,435 794,098 1,490,411 828,486 1,047,107 1,180,435 792,891 46,0S1 17,201 805,682 1,066,109 1,241,815 934,579 532,400 800,708 1,058,764 1,234,817 931,719 519,052 791,577 845,392 987,231 497,960 787,484 601,891 829,964 957,808 481,687 620,884 597,025 951,996 477,216 618,251 597,025 644,570 802,375 512,482 727,366 528,578 644,570 718,176 484,694 719,922 514,160 644,570 707,*21 482,899 719,922 511,894 629,064 696,620 660,230 590,158 550,304 629,064 696,620 652,358 556,527 550,304 626,676 696,620 652,358 556,527 549,701 1,048,851 449,494 437,568 853,050 474,118 967,968 447,552 434,734 731,159 474,118 965,514 447,552 434,734 724,442 464,451 Brockton, Mass Bayonne, N . J Johnstown, Pa Passaic, N . J South Bend, Ind 856,131 602,688 388,217 353,127 511,906 741,542 590,447 373,037 350,087 506,717 Coving Wichiti, _ _ Altoona, Pa Allentown, Pa.. Springfield, 111.. 473,316 565,172 420,128 392,053 573,591 Pawtncket, R. I., Mobile, Ala Saginaw, Mich.... Canton, Ohio 691,272 367,104 509,001 450,356 Somervflle, Mass Troy,N.Y Utica,N.Y Elizabeth, N. J Fort Worth, Tex Waterbury, Conn Schenectady. N . Y . . . . Hoboken,N.j Manchester, N. H Evansville, Ind Savannah, Ga Oklahoma City, Okla.. Harrisburg, Pa :.. Fort Wayne, Ind Charleston, S. C Portland, Me East St. Louis, HI Terra Haute, Ind Holyoke, Mass Jacksonville, Fla are 817,804 1,181,617 1,256,930 1,608 $76,484 130,359 66,905 48,262 77,936 $63,935 110,225 80,306 23,458 69,600 7,209 13,026 138,430 334,694 42,270 6,651 98,643 126,467 227,176 35,514 48,940 46,402 856 12,559 12,155 7,896 11,551 76,354 10,159 60,416 34,652 4,956 3,938 1,936 7,475 5,812 4,471 2,633 9,794 26,057 11,945 135,025 3,366 3,609 3,819 10,255 1,795 67,741 7,345 13,348 9,131 2,266 18,569 95,200 135,258 124,380 7,029 107,364 157,609 40,157 203,402 116,766 91,640 148,860 33,193 179,300 80,487 1,7S8 102,028 101,375 113,723 41,377 25 96,681 95,549 105,633 28,459 66,490 108,407 113,766 61,899 93,080 60,655 99,658 104,932 54,661 72,738 72,881 304,996 76,975 192,238 71,946 70,239 107,399 54,800 176,823 57,756 2,454 6,717 9,667 105,522 725,242 561,942 369,009 344,592 506,717 16,300 28,505 4,028 5,495 83,277 11,471 473,316 561,324 418,704 370,314 570,698 469,162 561,324 418,704 368,977 570,698 4,154 686,626 867,104 509,001 450,356 684,223 360,787 494,107 450,356 ! "i,*337 2,403 6,317 14,894 1,890 39,154 12,000 5,174 5,634 7i9* 27,756 4,866 14,629 3,567 7,444 1,583 1,829 24,221 1,698 6,174 33,631 52,719 1,942 28,164 603 12,835 2,834 16,369 31,312 no 1,256 3,848 1,424 1,339 2,893 94,043 7,094 114,235 140,870 144,226 51,652 2,096 *l6,"380 Liquor licenses and other liquor taxes. $17,538 5,000 41,514 8,251 33,500 5,791 "i,*207 Total. taxes. Hartford, Conn Trenton, N . J New Bedford, Mass.., San Antonio, Tex..., Reading, Pa 1,200,890 Poll taxes. 13,924 1,150 5,189 20,400 4,642 179,758 19,423 20.302 42,2SS 118,365 5,000 32,250 1,740 205,468 85,651 65,951 142,429 170,907 73,267 62,798 68,500 3,794 59,922 67,887 70,045 30,189 51,885 35,410 59,614 24,240 62,702 23,926 50,497 42,896 125,047 26,661 29,600 112,928 61,796 154,851 44.607 75,006 39,584 72,553 37,663 50,033 GENERAL TABLES. 115 TAXES, LICENSES AND PERMITS, AND SPECIAL ASSESSMENTS: 1910-Continued. assigned to each, see page 87. For a text discussion of this table, see page 32.] GBOUP III.-CITIES IIAVING A POPULATION OF 50,000 TO 100,000 IN 191G. RECEIPTS FROM LICENSES AND PERMITS— RECEIPTS FROM SPECIAL ASSESSMENTS. continued. For outlays. 1 Dog licenses. General licenses. Permits. For expenses. Collected as— Total. Taxes. Total. 2,i9i 4,794 1,639 2,803 1,989 2,404 3,075 2,904 1,596 302 1,191 1,752 3,037 2,099 2,174 3,998 1,790 2,497 2,572 1.557 3,033 2,664 962 1,718 2,891 2,348 1,842 1,214 2,871 2,198 i,4oo 1,872 388 735 1,790 1,322 39 1,758 2,206 950 150 2,318 750 1,321 1994 1,165 1,395 3 1,088 1,150 $4,760 8,954 2,435 7,858 8,829 55 273 851 4,591 5,439 833 739 807 830 775 7,278 147 Y.'.VY'.Y."" 637 631 4,856 581 131,939 148,476 23,570 40,089 488,487 119,563 38,044 58,718 40,089 488,487 119,563 16,071 30,146 38,116 444,087 112,106 15,746 23,401 1,973 37,208 41,823 411,850 9,014 1,118,686 307,821 2,123 6,568 5,201 3,228 8,055 1,538 145,444 302,298 15,000 275,562 114,599 145,444 301,576 15,000 260,275 114,599 74 35 1,242 4,428 125,421 83,413 106,817 82,644 332,888 1,920 880 1,459 2,203 1,881 66,400 417,991 9,014 1,285,794 307,821 | 3174 35,993 731 88,947 Special charges. $5,133 8,476 28,241 14,740 2,555 22,454 6,141 31,867 136,376 237,992 8,812 258,464 114,599 1,447 256 63,584 15,000 364 91,184 83,413 106,603 82,644 332,888 29,873 54,103 99,835 77,142 332,888 1,415 6,768 5,452 52,251 273,968 25,692 1,028 129,764 43,859 273,968 25,692 43,327 243,902 25,126 532 30,066 566 i24,479 i24,479 499 2,137 9,020 3,697 2,215 136,222 317 42,327 156,655 112,782 115,634 317 42,327 156,655 112,782 107,119 32 41,015 148,459 109,623 4,873 1,187 2,134 92,850 1 523,286 158,453 280,030 26,667 523,286 158,453 280,030 1 26,667 88,047 57,925 »457,092 142,204 271,390 3,316 5,302 34,237 182,431 19,250 10,992 104,446 11,154 182,431 19,250 10,992 104,446 7,232 182,431 19,250 10,570 63,256 3,il6 422 38,074 60,611 128,936 49,181 128,936 20,775 121,701 589 7,235 27,817 43,067 94,145 2,844 412 305 5,189 6,116 6,082 1,730 57 1,755 ' 45,9U 94,862 45,9li j 94,862 26,406 235,710 156,405 16,984 144,507 26,406 235,710 156,405 16,984 144,507 26,406 235,710 156,405 20,527 155,216 189,385 85,713 20,527 155,216 189,385 85,622 10,954 140,678 184,091 85,622 28 1,312 2,738 $18,668 7,192 7,457 325 6,745 135,241 460 693 937,246 192,945 52,542 14,740 91,502 3,521 2,807 693 5,712 3,464 992 2,289 395 1,908 5,416 1,999 Penalties, interest, and collectors' fees. 155,914 192,945 52,542 14,740 91,502 €6,400 417,991 21,505 1,285,794 307,821 2,751 3,576 1,199 Original levies. Total. Original levies. 13,514 5,130 | 61,311 27,895 $17,408 Si,735 28,572 1 i2,491 12,491 722 722 15,287 i5,is3 134 34,237 238 ! 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 63 69 70 71 72 73 74 75 33,894 343 214 2ii 3 8,392 8,392 1,028 5,285 1,028 5,285 20,588 20,588 81 82 83 84 85 30,122 66,194 16,249 8,640 26,667 4,803 4,803 86 87 88 89 90 3,922 23,083 j 23,083 91 92 93 94 95 11,430 96 97 98 99 100 50 i 8,515 257 8,196 421 11,430 j i i 1 i6,984 67 12,443 99 $1,260 Si, 973 28,572 i 144,507 Penalties, interest, and collectors' fees. 9,506 2,095 5,195 ! ! 1 9i 1 76 77 78 1 79 80 101 102 103 104 105 106 107 108 109 FINANCIAL STATISTICS OF CITIES. 116 TABLE 4 . — K E V E N U E R E C E I P T S l FROM P R O P E R T Y , B U S I N E S S , A N D POLL [For a list of the cities arranged alphabetically by states, with the number GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. RECEIPTS FROM LICENSES AND PERMITS. EECEIPT3 FROM PROPERTY, BUSINESS, AND POLL TAXES. General property taxes. CITT. Total. Total. no in 112 113 114 Original levies. Binghamton, N. Y . Sioux City, Iowa... Lancaster, Pa Springfield, Ohio... Atlantic City, N . J . $496,848 534,841 283,017 466,653 962,890 $479,381 584,841 279,915 466,653 943,615 $475,767 584,841 279,243 466,653 929,131 Little Rock. Ark... Rockford,Ill Bay City, Mich 257,774 499,536 507,528 693,692 257,774 499,536 501,552 330,642 693,247 Penalties, interest, and collectors' Special property taxes. $3,614 $15,119 Sacramento/caL I'.', 257,774 501,638 507,528 344,789 693,692 120 121 122 123 124 Chattanooga, Tenn., Maiden, Mass Pueblo, Colo Haverhill, Mass. Lincoln, Nebr 337,180 700,980 499,607 600,789 558,877 387,180 592,334 499,607 526,811 551,743 336,548 578,051 497,917 526,811 548,094 632 14,233 1,690 125 126 127 123 129 New Britain, Conn. Salem, Mass Topeka,Kans Davenport, Iowa... McKeesport, Pa 480,646 583,003 517,268 657,286 516,102 469,545 493,826 514,026 657,286 515,039 465,875 494,034 512,530 656,586 507,280 3,670 4,792 1,496 700 7,809 380,716 352,441 259,325 483,353 375,029 342,371 250,887 483,353 462,483 1,185,901 643,304 349,973 656,692 387,944 256,232 277,838 403,168 237,299 327,934 356,455 499,616 337,831 427,110 478,337 417,649 384,291 351,568 67,645 372,620 190,732 400,019 3 341,540 319,043 384,437 470,216 363,822 224,883 482,601 149,239 374,356 475,809 604,586 491,927 163,318 401,029 211,963 304,812 288,930 319,746 214,899 369,733 204,533 356,647 624,591 298,566 877,053 313,962 225,416 593,661 374,454 340,135 250,256 433,353 462,433 575 2,236 631 1,174,279 643,838 348,124 649,230 385,737 158,784 255,543 274,475 401,161 234,460 324,282 11,622 4,416 1,849 7,412 2,207 684 3,413 2,007 2,839 3,652 356,455 494,222 379,975 423,040 472,051 5,394 7,856 4,070 6,236 52,560 135 136 137 133 139 140 141 142 143 144 145 146 147 143 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 163 169 170 171 172 173 174 175 176 177 178 179 ISO 181 182 183 184 Wheeling, W . V a . . . Augusta, Ga Macon, Ga Berkeley, Cal , Superior, Wis Newton, Mass , San Diego, Cal Kalamazoo, Mich... £1 Paso, Tex Butte, Mont Flint, Mich. Chester, Pa Dubuque, Iowa , Montgomery, Ala...., Woonsocket, R. I Racine, Wis , Fitchburg, Mass Tampa, Fla Elmira,N.Y Galveston, Tex Quincy.IU KnoxviUe, Tenn New Castle, Pa WestHoboken,N.J.. Hamilton, Ohio Springfield, Mo Lexington, Ky Roanoke, va Joliet,IIl Auburn, N . Y East Orange, N. J Taunton, Mass Charlotte. N. C Everett, Mass Portsmouth, Va Oshkosh,Wis Cedar Rapids, Iowa... Quincy, Mass Chelsea, Mass Perth Amboy, N. J... Pittsfield, Mass Joplin,Mo Jackson, Mich..."!!! Jamestown, N. Y Amsterdam, N. Y Lansing, Mich Huntington, W. V a . . Decatur, 111 Mount Vernon, N . Y . Lima, Ohio Niagara Falls. N . Y . . . La Crosse, Wis Newport,Ky. Pasadena, Cal 1,363,795 648,304 349,973 656,692 408,706 256,232 286,726 403,168 247,723 329,837 360,718 571,053 337,831 440,677 478,337 417,649 385,436 352,486 68,744 372,620 193,517 400,019 343,669 321,302 394,225 477,445 442,543 230,725 546,625 158,922 378,767 475,809 646,665 572,757 178,240. 442,280 214,304 317,819 288,930 333,306 231,493 369,738 208,292 359,749 636,676 834,987 316,936 225,416 593,661 417,649 384,053 347,175 63,277 372,620 189,527 340,039 319,043 380,787 461,875 362,256 224,742 470,745 145,457 374,356 473,577 586,060 481,907 156,868 396,979 211,124 303,812 288,468 317,504 214,386 363,711 203,626 356,647 571,600 298,566 873,931 313,519 225,416 590,774 2,102 5,976 5,896 445 951 85,626 "50,'7i8 69,246 7,300 23,020 7,134 3,649 9,013 *3,*242 2,083 19,931 1,013 3,532 10,070 5,810 2,155 '2,628 5,855 238 4,393 4,368 19,110 20,762 786 "i2,071 99 6 4,263 "8,"052 10,424 1,897 18,877 1,496 918 1,205 1,781 1,501 5,490 2,295 3,700 8,341 1,566 146 11,856 3,782 8,293 2,259 1,445 1,247 68,645 1,145 *"i,"6od' 2,129 5,982 10,076 5,837 14,524 49,500 9,633 4,411 2,232 13,526 10,020 6,450 4,050 844 1,000 462 2,242 513 1,027 907 25,979 68,350 14,022 16,100 12,430 33,843 7,403 "ii,*4oo 13,560 14,943 1,651 '3,"i02 12,085 3,122 443 "7,"934 2,887 900 2,336 1,607 52,991 i Revenue receipts from property, business, and poll taxe3,licenses and permits, and special which are reported in Table 14. $1,235 "i4,*052 115 116 117 118 119 130 131 132 133 134 Poll taxes. $2,343 1,817 "**667 "i9,*4S4 Business taxes. 2,974 3,759 Total. Liquor licenses and other liquor taxes. Other business licenses. $33,234 66,235 36,441 5,393 235,431 $34,012 60,605 30,400 1,843 108,450 101,118 110,236 56,891 39,619 29,034 107,493 70,221 52,197 38,452 13,600 68,640 36,199 4,694 802 10,968 35,733 46,040 897 114,476 3,205 10,442 104,839 2 46,040 414 8,947 2,727 8,897 23,300 1,578 17,016 52,163 39,440. 23,119 2 62,240 93,334 84,667 19,230 93,436 45,640 1,501 81,663 19,080 19,807 93,293 19 58,489 14,145 12,660 50,460 2,736 26,636 45,787 120,318 43,796 92,444 33,039 68,433 43,265 27,072 79,772 79,078 21,711 55,816 59,929 52,122 67,171 95>963 139,451 32,923 25,503 36,464 30,359 1,253 60,192 34,653 45,938 1,715 40,906 66,183 31,195 59,673 30,350 2,692 17,601 27,669 10,567 35,101 4,809 32,434 37,627 56,023 41,493 25,330 13,272 43,931 30,518 80,190 18,656 43,430 38,156 68,500 35,570 33,700 39,599 14,057 72,142 '""MOO 52,575 53,843 27,506 33,550 40,600 132,260 30,878 10,450 34,681 20,015 26,915 44,748 36,856 63,200 30,725 33,700 19,600 15,892 27,224 8,743 26,092 25,810 35,474 50,266 30,970 11,565 $2,393 5,364 3,614 1,336 2,503 1,166 11,053 4,345 7,409 15,449 95,972 83,920 16,244 12,194 1,110 12,718 3,393 3,517 43,107 2,062 3,536 2,078 119,463 4,017 21,431 2,037 33,074 1,935 2,700 3,864 77,558 11,605 2,070 2,758 21,359 31,869 53,205 4,812 961 2,258 1,335 28,348 715 38,480 6,088 2,253 1,401 1,912 1,423 60 25,608 10,337 2,210 990 45 1,600 6,808 4,413 1,471 1,900 3,855 7,603 9,343 2,878 are the gross receipts from such revenues, less receipts in error GENERAL TABLES. 117 TAXES, LICENSES AND PERMITS, AND SPECIAL ASSESSMENTS: 1910-Continued. assigned to each, see page 87. For a text discussion of this table, see page 32.] GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. RECEIPTS FROM LICENSES AND PERMITS— | RECEIPTS PROM SPECIAL ASSESSMENTS. continued. For outlays. For expenses. Collected as— Dog licenses. General licenses. Permits. Total. Taxes. Total. Original levies. $549 $1,330 316 716 1,631 1,284 12,427 219 24,232 2,060 1,797 327 609 1,962 38 3,857 1,158 445 640 47G 356 520 410 658 1,030 2,655 1,833 1,160 638 1,337 747 2,628 1,102 1,016 1,157 1,027 2,818 674 2,275 279 294 1,275 2,463 8H 168 2,550 1,928 746 522 1,304 939 300 1,504 1,114 692 506 89i 1,697 1,503 718 1,498 711 2is 459 148 224 489 396 1,556 1,384 1 1,892 2,279 179 % 38 1,189 1,123 2,650 2,004 174 513 1,025 358 372 691 380 61 205 8,754 2,542 1,703 2,219 187 348 432 1,563 7,765 1,838 1,991 654 397 122 448 1,120 538 314 640 410 571 400 374! 845 | 1,520 j 960 649 33 2,318 50 1,265 12,167 152 1,219 844 150 413 23 i,7l2 240 446 3,754 3,407 253 72 1,028 668 8,115 Penalties, interest, and collectors' fees. $41,261 281,329 6,868 71,987 60,331 $41,261 280,528 6,868 69,670 60,331 $40,492 280,528 $575 69,670 56,381 3,950 85,919 43,182 81,424 6,675 185,773 85,919 43,182 81,424 6,675 185,773 83,365 41,907 77,201 5,945 174,928 172 1,275 4,223 30 82,645 86,122 75,257 43,795 97,222 82,645 74,594 75,257 32,028 97,222 72,204 23,732 52,058 3,404 84,627 8,049 479 23,199 42,024 11,713 146,009 205,277 57,735 34,875 5,299 146,009 205,277 57,735 26,579 5,299 146,009 205,277 56,605 1,649 15,383 18,655 233,744 91,106 45,893 212,634 24,898 118,619 84,388 61,694 23,932 38,065 99,681 12,841 121,070 18,428 18,453 17,270 15,357 25,708 120,223 53,851 29,360 90,281 116,443 33,326 2,437 48,127 41,162 28,643 12,807 26,678 14,350 1,649 5,448 18,655 233,744 80,630 31,050 211,911 24,471 118,619 59,198 58,387 23,932 38.065 99,681 12,841 112,155 12,597 18,453 15,439 15,357 25,708 120,223 53,851 29,360 90,281 116,443 33,326 2,437 48,127 26,443 28,643 8,960 26,678 6,659 59,i98 58,207 23,932 34,354 93,985 9,830 112,155 8,684 18,453 15,439 25,708 100,564 46,253 25,402 90,281 116,034 32,699 2,437 48,127 26,443 22,020 1,628 21,839 6,166 46,731 3,241 42,266 15,419 109,948 30,756 35,273 9,989 26,647 59,382 16,586 70,735 12,672 84,020 124,719 113,353 165,097 33,300 40,370 3,241 36,307 6,828 109,948 20,935 35,273 9,989 26,647 59,382 16,586 70,735 12,672 84,020 124,566 113,353 165,097 33,300 40,370 1,596 16,563 640 107.532 20,087 34,428 9,989 23,093 57,139 16,586 64,256 12,672 80,768 113,814 113,353 140,352 33,300 24i,696 24i,696 241,062 $801 $80i 2,317 2,3i7 110 111 112 113 114 2,382 115 116 117 118 119 700 10,845 11,528 il,528 12,295 28,624 300 11,767 li,767 1,154 7,142 7,149 6,414 7,043 6,414 9,935 9,935 10,476 14,843 723 427 i6,476 14,843 723 427 25,190 3,307 25,190 3,307 8,915 5,831 8,915 5,831 1,831 1,831 1,130 1,649 2,586 199 4,981 15,140 9,660 748 118,619 120 3,711 1,216 5,696 1,795 3,913 15,357 4,659 3,501 3,958 627 1,035 828 187 3,653 2,416 126 2,243 5,698 3,252 ' Includes special property taxes. 409 279 14,719 14,719 3,847 3,847 7,691 7,691 1,645 16,091 6,188 6,361 6,361 5,959 8,591 5,959 8,591 722 845 9,821 9,469 . 3,554 781 10,752 355 $106 125 175 1*7 128 1?9 130 131 132 133 134 135 136 137 1 138 139 140 141 14? 143 144 141 146 ! 147 I 151 4,097 24,745 170 121 122 123 174 148 149 150 i5,666 5,588 7,332 4,011 306 i a 2,392 50,383 2,862 233)744 80,630 15,711 202,251 . 18,742 $194 6,868 Penalties, interest, and collectors' fees. Original levies. Total. Special charges. 153 153 15? 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 352 170 171 177 173 174 175 176 177 178 179 180 181 182 183 184 FINANCIAL STATISTICS OF CITIES. 118 T A B L E S . — R E V E N U E R E C E I P T S 1 FROM D E P A R T M E N T A L [For a list of the cities arranged alphabetically by states, with the number CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, OB ACCOUNT FOR TOUCH RECEIVED. General government. City number. CUT. Executive. Total. Legislative. Other Chief ex Finance ecutive offices and executive offices. offices* accounts. GrOTd total. * T Group I Group II Group HI Group IV $15,200,254 10,660,011 i 2,152,204 1,318,347 1,069,692 8120,837 S854 8658,505 $308,034 63,435 13,175 16,094 23,133 634 196 24 516,841 73,619 38,147 29,893 225,774 43,454 24,188 14,618 Judicial. Elections. General govern ment buildings. $69,509 $2,999,201 $242,740 $2,272,339 220,062 15,907 3,049 3 722 Protection to person and prop erty. 2,079,755 143,690 35,976 12,918 18,571 13,632 14,799 22,567 Health conservation and sanitation. Health conserva Sanitation. tion. $461,604 $1,243,223 J 2,347,464 337,714 215,976 98,047 235,950 117,937 62,031 45,686 $91,072 44,937 12,983 2,043 6,902 $116,822 158,719 2,993 389 63,957 731,0791 231,631 172,964 107,549 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. $1,291,006 1,709,214 2,136,288 596,331 703,193 $22,599 3,269 1,750 8,900 7,271 Cleveland, Ohio. Baltimore, Md... Pittsburgh, Pa... Detroit, Mich.... Buffalo, N . Y . . . . 530,916 106,259 479,537 445,992 212,059 90 2,614 13 50 11 12 13 14 San Francisco, Cai. Milwaukee, Wis..., Cincinnati, Ohio... Newark, N . J 388,228 203,450 388,071 325,816 15 16 17 18 New Orleans, L a . . < Washington, D. C . Los Angeles, Cai... Minneapolis, Minn. 240,83511 402,515Hl 246,928 1 2 3 4 5 New York, N . Y . . Chicago. Ill Philadelphia, Pa.. St. Louis, Mo Boston, Mass 6 7 8 9 10 $41 $45,883 171,627 53,935 47,401 34,866 $516 539 65 944 $271,347 356,160 279,828 207,243 43,297 $724 7,092 27 1,171 $418,660 568,267 3S9,392 125,657 74,282 253 1,511 100 1,150 25,503 265 17 91,191 591 176,138 41,629 43,571 406 1,687 303 144 939 51,464 7,228 55,522 54,059 10,554 513 16,211 2,816 1,148 402 227,127 2,848 68,750 5,351 44,478 28,115 907 587 170 5 153,389 28,641 84,564 90,573 757 466 25 9,676 25,253 4,739 24,033 12,510 121,143 32,272 33,431 49,125 949 1,001 391 2,032 6,329 1,464 20,613 858 4,340 10,490 7,083 14,078 556 490 582 3,480 205 114,021 114,760 35,632 47,301 563 • 4,390 291 1,196 2,207 4,365 3,471 $22,263 20,823 28,409 4,683 36,005 $1,144 22,683 9 803 $705 90 48i 3,675 254 5,940 349 75,626 4,746 800 449 G46 7,785 153 607 7,391 17,417 111 3,719 4,413 3,840 635 7,169 817 503 7,005 21,522 107 28,792 5,599 8,317 1,995 156,834 1,092 2,170 1,220 10 2,748 67,353 68,110 38,267 32,863 3,089 1,049 GROUP n.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. 19 Jersey City, N.J 20 21 | Seattle, Wash 22 23 Providence, K. I $55,034 57,245 131,364 67,424 148,094 $261 2,231 107 273 24 Louisville, Ky 25 Rochester, N . Y 26 27 Denver, Colo 28 37,498 70,480 109,713 225,657 23,600 156 3,497 330 W 30 31 32 33 80,141 36,474 80,690 27,857 186,600 2 44 34 35 36 37 38 31,112 54,497 100,515 47,962 4,890 39 40 41 42 1 8,779 28,978 52,968 39,780 S 39,093 81,930 38,836 47,703 43 44 45 46 47 Cambridge, Mass 48 49 Albany,N.Y H eve ue 74,694 120,516 29,352 10,728 i,995 i6 $9,808 1,387 9,i02 7,583 $130 119 5,842 6,848 3,785 66 25 46 90 273 152 7,156 1,052 3,531 2,102 $90 766 21,238 75 128 $15,402 $7,866 289 5,836 1,642 71,501 1,321 7,658 253 49 5 5,373 4,042 190 5,536 264 130 5,860 3,456 18 2,942 $78 3,347 14,688 228 45 207 111 7,186 I 5 1 . 38 19 39 1,411 9,119 6,188 60 5,161 8,662 8,178 13,731 11 3,903 501 11,226 3,369 839 19 735 358 12 2,300 914 22,795 3,030 29 142 409 5,665 595 12 94 293 6,354 7,992 6,879 3,255 1,577 30,383 101 427 1,471 20,171 4,320 3,611 12,289 1846 1,435 96 9,401 14,508 11 5,550 13,778 76,739 69 i24 1,620 20 900 1,429 97 4 1,810 424 1,478 2,765 977 5,671, 1,047 1 541 1,318 5,574 60 22 2.932 5,326 90 104 899 1,000 1.162 56 , 1 ...... 134 126 11,673 113 1,781 17,736 46,869 I 2 2,239 J 73 ! 50 1? ° receipts from departmental fees, charges, rents, and sales are the gross receipts from such revenues, less receipts in error which are reported in Table 14. * Includes receipts for snow and ice removal, street sprinkiing, street lighting, and miSllaneous highway purposes. ««v»»i«u GENERAL TABLES. 119 FEES, CHARGES, RENTS. AND SALES: 1910. assigned to each, see page 87. For a text discussion of this table, see page 35.J CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, OB ACCOUNT FOB WHICH R E C E I V E D — c o n t i n u e d . Charities,hospitab,andcorrections. Hospitals Streets and Bridges insane All other.* Charities. and other ininstitU' sidewalks. than toll. tions. 1 $1,677,931 $57,839 [1,196,707 220,674 154,889 105,661 50,004 5,273 1,449 1,113 $180,022 $1,042,034 104,229 47,463 15,785 12,540 528,179 160,728 215,944 137,183 Education. Prisons and re forma tories. Schools. Libraries, art gal leries, and museums. $397,690 $615,034 $945,812 $301,051 645,184 107,466 11,051 133,9S9 354,356 153,230 36,419 71,029 392,163 243,989 168,778 140,882 159,613 73,812 33,419 34,207 Recrea tion.' Miscella neous. Fees. Charges. $821,168 $284,767 J $4,860,761 $8,313,764 615,387 115,794 41,961 48,026 169,624 32,815 65,404 26,924 4,083,701 5,261,631 440,693 1,353,219 193,776 908,878 142,591 : 790,036 Rents.* Sales.9 City number. Highways. CLASSIFIED B T REVENUE FROM WHICH DERIVED. $426,351 $1,599,378 214,985 110,671 50,633 50,162 1,099,694 247,621 165,160 86,903 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. $13,571 40,243 518,747 36,887 35,238 $3,282 33,272 5,559 46,980 1,738 28,344 108,362 45,400 944 165 2,097 $9,820 62 301 1,781 1104,604 4,925 43,736 490 196,665 9,995 1,232 7,732 114,389 15,229 3,231 21,523 $3,053 391,157 14,945 86,575 126 6,S8S 592 10,624 262 13,270 452 5,036 121,086 29,085 970 301 211 8,473 308 51,342 2,591 254 1,368 1,156 95 86,912 5,029 26,648 11C 160,810 2,424 2,194 200 2,422 155 300 466 3,463 7,155 12,062 1,124 43 2,260 *540' $89,071 214,974 2,967 11,584 $14,156 15,736 40,082 1,975 27,823 $657,025 789,787 687,609 291.342 161,931 $330,406 722,349 1,519,951 239,884 475,358 $69,426 34,509 2,862 98 15,799 $234,149 162,569 25,866 65,007 50,110 1 2 3 4 5 29,361 2,933 7,430 21,786 19,631 2,067 36,555 2,980 290 172 5,979 38,943 136,276 17,503 213,178 76,224 46,563 147,821 79,359 232,809 291,931 117,665 7,146 4,241 18,932 13,289 2,524 289,673 5,151 14,618 64,548 45,302 6 7 8 9 10 727 10,311 72,829 7,476 2,819 3,743 5,009 10,164 39,683 8,484 7,514 8,497 5,116 4,011 148 1,743 253,633 59,693 187,428 150,805 130,271 127,444 179,050 153,875 1,717 6,001 9,913 8,053 2,607 10,312 11,680 13,083 11 12 13 14 2,725 664 6,952 19,103 2,433 5,013 6,683 6,447 9,833 1,598 3,771 72,189 7,496 3,239 2,714 138,821 117,115 129,595 69,163 81,411 276,511 99,380 56,156 7,837 4,395 12,360 8,889 10,116 73,654 15 16 17 18 $23,696 7,482 3,706 15,231 39,133 $29,838 41,290 117,518 42,531 62,331 $5,819 4,782 4,040 4,780 $1,500 2,654 5,358 5,622 41,839 19 20 21 22 23 17,529 14,428 6,478 120,966 5,594 16,848 31,212 59,288 91,545 10,930 210 5,815 36,940 7,627 3,162 2,911 19,025 7,007 5,519 3,914 24 25 26 27 28 16,805 12,187 972 776 6,170 49,755 14,967 72,015 26,913 127,378 1,098 1,342 3,837 25 2,505 15,694 29,060 17,165 667 3,879 10,993 18,788 75,503 42,187 945 807 1,882 6,534 364 3,618 4,767 1,313 4,844 66 34 35 36 37 38 2,132 14,531 3,734 8,308 3,780 14,050 38,319 29,500 390 2,477 397 8,846 583 39 40 41 42 7,928 8,662 6,551 7,461 27,718 69,411 31,711 29,882 432 1,044 3,015 4,813 574 6,746 43 44 45 46 11,366 1,541 8,168 2,788 38,867 107,442 15,051 4,713 4,210 665 5,283 20,251 10,863 850 3,227 47 48 49 60 $72,789 15,194 5,501 69,275 2,650 $57 46,327 4S5 59,720 42,002 $13,054 41,688 8,332 6,304 13,348 14,452 24,648 20,691 13,144 77,381 15,622 10,344 14,798 4,640 134 731 24,979 4,273 744 26,611 16,653 8,200 GROUP IL-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. $10,961 12,574 12,933 21,573 4 -Hf 4,693 23,648 7,617 17,617 3,959 9,867 704 16,969 969 9,223 4,274 5,925 78 123 3,131 15,521 2,327 1,959 7,852 6,396 1,144 457 9,557 3,776 38 $492 559 503 2.X3S 12,405 11,283 24 4 2 189 99 44 6,672 4,987 3,100 180 5 160 479 25 3.000 $1,915 6,989 7,935 5,440 7,766 15,825 21,033 2,422 2,960 3,740 2,070 30,890 3,479 1,801 7,646 24,849 7,408 798 28,193 4,495 51,504 5,623 13,126 15,200 972 630 5,412 2,417 1,781 1,507 1,616 25 1,731 8,034 40 2,395 42,883 2,924 18,788 17,601 1,826 945 797 2,363 475 980 739 2,528 3,403 60 4,033 175 377 2,100 8,968 9,778 6,211 1,929 1,578 564 2,838 112 3,849 5,215 3,925 6,635 665 1,329 755 444 357 943 1,696 1,092 7,480 4,580 2,889 2,729 854 1,355 5,458 3,394 4,785 152 3,198 $36,226 2,442 2,276 334 1,127 2,262 3,262 11,021 5,308 1,826 49 1,911 33,320 55,894 814 1,293 31 433 6,486 806 11,700 5,083 1,107 6,831 15 26,365 322 23,757 7 $1,056 2,452 3,725 2,534 $1,342 12,460 4,403 5,602 7,275 6,803 523 151 80 i $2,651 11,564 15,019 11,178 15,814 $522 3,253 1,500 1,328 $10 9,600 $3,084 17,244 1,461 4,416 56 2,817 j 5 2,180 183 835 2,230 ire i Includes parks, playgrounds, baths, and public entertainments. « Includes all amounts received as rent of real property used principally for departmental purposes. i Exclusive of sales of real property and other sales on outlay account. 2,069 1,389 3,614 12,483 29 7,978 1 30 3,866 31 143 32 50,647 33 FINANCIAL STATISTICS OF CITIES. 120 T A B L E 5 . — R E V E N U E R E C E I P T S 1 FROM DEPARTMENTAL (For a list of the cities arranged alphabetically by states, with the number GROUP in.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, OB ACCOUNT FOR WHICH RECEIVED. 1 General government. Executive. Total. CITY. i Legislative. Chief ex Finance Other ecutive offices and executive offices. offices. accounts. * $54,965 22,845 49,962 21,047 3,847 51 52 53 New Bedford, Mass 54 55 Elections. 82,307 2,391 $61 286 624 2,111 72 15 1,311 2,048 3,178 1,829 87 1,469 501 9,876 $19 Judicial. 5,217 6,995 General govern ment buildings. $1,501 151 56 57 Salt Lake City, Utah 58 69 60 15,579 44,229 19,397 77,952 97,766 1,230 957 70 2,522 45 330 49 12 61 Wilmington, DeL 62 63 64 65 8,686 16,093 31,606 10,948 4,754 M9 89 23 2 1,625 45 232 75 1,715 1,215 66 67 68 69 70 Y<mV*Ts,N- Y YoUTtgStown, Ohio Houston, Tgx Duluth, Minn... tTT T»T-St Joseph, M o . . . . . . . . . . . . . 11,599 7,053 55,457 17,666 10,463 71 7? 73 74 75 SomerviUe, M a s s . . . . . . . . . . . Trby.N.V Utica,N.Y Elizabeth, N. J Fort Worth, Tex 58,778 8,440; 18,233 21,284 13,621 76 77 78 79 80 Waterbtiry, Coin Schenectady, N. Y Hoboken, $.' J Manchester, N . H 12,631 9,936 16,277 9,293 5,076 T 75 212 2,039 3 1,008 7 8,238 18,588 3,143 99,026 8,918 86 87 Oklahoma'City, Okla 88 89 90 Charleston, S. C 16,654 44,470 6,994 7,755 19,282 91 92 93 94 95 Jacksonville, Fla 30,642 5,307 11,018 17,886 25,239 1,282 6 153 96 97 98 99 100 110,016 6,580 10,286 5,567 11,087 597 101 102 103 104 105 4,062 11,470 4,086 2,277 10,287 106 107 Mobile, Ala 108 109 21,229 19,430 19,025 4,302 890 5,558 214 876 2,169 135 11 10 979 888 40 1,242 446 81 82 Norfolk, Va.;. 83 84 Peoria, 111 85 4,707 621 139 141 40 63 5S9 117 290 8 2,162 3 17 90 215 71 19 554 469 736 701 9 146 4,325 378 1,295 1,165 3,037 435 52 4,085 I ! 36 15 92 2,408 54 238 58 2,233 113 144 16,699 1,388 20 2,206 3 1,275 1,954 3,356 74 3,955 11,827 10 1,214 546 1,263 1,724 7,941 14,276 4,405 27 255 1,514 8,483 4,258 477 834 5,044 182 63 1,761 614 2,908 MM 578 1 34 3 480 188 1,079 139 334 625 1,309 313 45 68 12 392 2,448 751 108 3,053 407 83 75 7,773 1,G97 3,017 275 2,762 2,409 3 273 2,131 6 2,775 3,574 12,676 4,335 5,601 763 240 5,272 811 33,402 1,766 1,547 808 564 218 161 M59 945 12,846 8,074 1 356 6,669 2,903 545 11 2,422 1,549 • 300 300 30 67 5 242 480 456 1,916 2,353 1,376 2,604 7,400 6,945 $4,565 97 1,113 1,406 3,496 9,175 110 425 6 6,803 3,206 8,154 3,120 $448 99 175 737 234 1 3,043 143 32 2,124 34 41 7 131 1,662 $5,036 905 1,454 11,244 232 10,029 131 228 1,768 4,588 479 Health conserva Sanitation. tion. 8,125 48 1 141 1,159 Health conservation and sanitation. 2,276 855 12,441 4,966 7,184 4,266 16 572 5 25 281 331 12 2 Protection to person and prop erty. 10 69,709 i,343 55 123 3,452 1271 124 39 117 I ? e T?5 D e rec^Pjs from departmental fees, charges, rents, and sales are the grossJ receipts from such L 1 revenues, less receipts in error which are reported in Table 14. * Includes receipts for snow and ice removal, street sprinkling, street lighting,, and e - miscellaneous -•-—" - -— * *^ highway purposes. GENERAL TABLES. 121 F E E S , C H A R G E S , R E N T S , A N D S A L E S : 1910—Continued, assigned to each, see page 87. For a text discussion of this table, see page 35.] GROUP IH.-CITIES HAVING A POPULATION OP 50,000 TO 100,000 IN 1910. CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, OR ACCOUNT FOR 'WHICH RECEIVED—continued. Highways. Charities,hospitals, and corrections. Hospitals Prisons Bridges insane and re Streets and other i Another.* •Charities. and in institu forma sidewalks. thantolL tories. tions. CLASSIFIED BY REVENUE FROM WHICH DERIVED. 1 Education. 1 Recrea- | Miscella Libraries, tion.' neous. art gal Schools. leries, and 1 museums.] Fees. Charges. Rents.* 1 Sales.* 8 1 g 13,622 6,497 8,386 177 1,625 1476 2,300 1,455 2,057 16,395 3,965 1,060 \ ! 110,305 28 26,310 $7,452 21 27 666 1,924 935 1,890 17,920 2,113 37 6,391 636 703 $145 394 4,102 167 2,526 23 132 1,941 1,543 274 4,596 1 4,094 94 907 1,259 139 42,8i8 27,058 334 44 126 212 66 26,360 1 3,772 | 133 3,113 95 528 15 870 2 1,093 1,154 2,795 692 765 81 383 100 1,630 1,007 2,804 5 i,8oi 5,900 820 5,450 1,298 9,300 293 275 21 511 3,509 2,675 1,369 4,081 285 269 82 13,683 78 i2,974 1,750 274 31,430 1,384 i6,303 1,060 660 1,321 101 I 8,083 188 733 432 1,706 960 363 1,438 1,209 845 1,147 848 2,576 2,800 1,141 3,305 1,539 4,407 163 1 660 120 2,381 120 652 71 550 1,000 200 183 ss 3,625 2,476 937 1,968 3,880 1,332 330 393 153 69 54 3,730 147 461 i,m 870 1,536 i, 477 1,228 5,312 i,iis 591 1,426 398 333 $750 395 514 292 1,924 $30,447 9,174 38,891 16,905 2,017 $3,473 1,275 189 161 180 $7,329 2,368 3,647 513 817 SI 52 53 54 55 7,262 6,469 3,030 2,105 19,677 8,172 30,927 14,071 56,558 55,674 39 108 4,966 3,213 145 6,794 2,188 14,323 19,202 56 57 58 59 60 661 9,059 3,917 1,201 897 61 6? 63 64 65 2,811 658 364 2,690 902 66 67 68 69 70 15,289 517 2,153 59 1,240 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 1,541 1,588 3,577 1,385 300 891 516! 514 441 718 168 2,064 4,904 820 ' 2,102 6,316 3,382 19,208 7,542 1,455 143 1,247 211 2,084 2,757 696 6,650 5,668 52,495 11,778 8,147 24 207 193 14 1,979 1,299 2,314 7,129 637 40,775 6,444 13,715 14,096 11,475 4,067 4,420 6,767 2,514 3,616 7,250 5,226 9308 6,417 654 856 131 424 458 290 202 231 382 3,412 1,376 960 608 1,220 4,374 12,216 1,117 97,224 5,437 3 10 661 712 399 449 4,986 405 482 1,862 695 796 5,591 12,756 35,225 4,856 1,563 15,160 6,*660 55 123 2,638 3,898 1,881 1,287 478 1,484 588 i04 679 163 $13,716 10,028 7,235 3,468 833 5i,556 75 1,500 3 735 180 51 269 157 8,055 6,951 726 7,749 4,878 2,689 14,432 22,609 2,4708 730 139 753 628 1,099 10 1,624 530 280 191 1,093 3,250 3,015 3,962 4,184 88,538 3,136 6,318 1500 6,527 1,193 35 49 30 191 621 635 1,794 333 1,787 1,302 122 60 3,489 2,496 9411 2 115 1,851 3,248 945 510 548 bis 617 530 1,423 228 2,904 2,060 825 303 5,791 7,i04 2,596 i$7 702 100 150 12,228 18,907 8,646 835 234 100 997 843 6,492 841 3,467 831 4,075 1 1,743 i,iS $6,135 1,275 532 198 251 264 1,623 1,234 3,538 3,488 6,687 1,316 702 746 1,139 1,042 962 $27 5,713 286 2,723 3,875 1,081 5,713 2,798 4,989 6,098 3,749 1,180 24,997 2,261 233 2,084 2,090 1,307 54 877 $i,303 537 1,146 180 541 9,681 4,916 5,184 1 3,012 i2,26i 72 634 340 $12,911 7,616 3,323 1,878 1,155 357 200 830 i,U7 361 2 25i 8,686 2,085 • Includes parks, playgrounds, baths, and public entertainments. • Includes all amounts received as rent of real property used principally for departmental purposes. • Exclusive of sales of real property and other sales on outlay account. 1,142 1,567 460 91 92 93 94 95 19,192 96 159 97 904 98 75 99 185 1100 101 1,019 102 1103 W8 104 2,075 105 12,368 421 236 1,161 2,630 2,750 106 523 107 1,459 106 1,282 I 109 FINANCIAL STATISTICS OF CITIES. 122 TABLE 5 . — R E V E N U E R E C E I P T S 1 FROM DEPARTMENTAL [For a list or the cities arranged alphabetically by states, with the number GROUP IV.-CITIES HAVING A POPULATION OF 30,900 TO 50,000 IN 1910. CLASSIFIED ACCOBDING TO DEPARTMENT, OFFICE, OB ACCOUNT FOB WHICH BECETVEO. I City number. General government. 110 111 112 113 114 Executive. Total. CITY. Legislative. Chief ex Finance ! Other ecutive offices and executive offices. offices. accounts. AtlantioCitxr $12,975 5,523 3,602 24,790 11,917 N.J 115 L i t t l e R o c k Ark 116 Rockford 111 117 "Ravflitv Mich 118 119 12,241 16,523 4,394 3,801 15,444 120 121 122 123 124 24,807 31,570 8,387 46,554 8,393 1?5 126 1?7 128 129 | 1 12,475 43,163 13,601 25,558 8,772 130 Wheeling, W. Va 131 132 Macon, Ga. ........ 1%t Berkeley, Cal . . . . . . . . . . . 134 14,328 37,092 14,214 19,108 3,850 135 136 137 138 139 48,225 7,454 25,162 27,610 8,280 Newton,Mass . ..... San Diego, Cal Kalamazoo, M i c h . . . . . . . . . . El Paso, Tex Butte, Mont 140 Flint, Mich 141 Chester, Pa 142 143 144 20,569 3,621 2,345 1 12,575 21,228 145 Racine, Wis 146 Fitchburg, Mass. 147 148 Elmira,N.Y 149 8,914 1 33,530 27,758 7,098 68,580 150 151 152 153 154 3,539 17,364 10,312 3,348 2,741 Qulncy.Hl Knoxville, Tenn Newcastle. Pa West Hoboken, N. J 155 156 157 158 159 5,381 1,060 9,708 2,121 6,632 160 161 162 163 164 21,115 33,935 5,305 14,051 3,690 165 166 167 168 4,203 11,181 10,959 16,405 169 Perth Amboy, N. J 170 Pittsfield, Mass 171 172 25,994 13,470 1,985 7,020 173 174 175 176 14,848 6,177 1,376 7,003 177 178 179 180 181 Niagara Falls, N . Y 182 183 184 5,448 3,746 18,998 8,047 __J- '1 ' 26 . 310 236 14 10 446 90 2 437 1,431 1,439 1,032 9 84 212 1,634 585 293 4,533 577 129 2,053 6,746 5 2,077 134 580 2,673 1,033 2,963 2,847 73 3,970 3,630 60 373 4,974 5,237 10,503 633 23 1,372 1,923 3,610 418 3,608 8S0 3,304 268 2,820 29 938 7,359 113 7,054 12,758 36 2 575 325 3,479 252 22 3,390 15 12 165 3 53 $471 1,832 i64 363 529 891 46 143 220 846 2,133 204 435 195 239 63 70 16 95 421 2 47 is 6 563 i07 152 164 8 4,0S1 2,078 3 3,052 240 145 4,301 8 1,816 412 406 5 140 21 176 1,683 437 227 709 120 249 6,549 1,207 55 714 130 271 133 55 16 3,592 514 54 1,442 437 479 5 492 287 492 1,400 1,589 1,166 48 $443 950 656 653 64 3 920 10 17 3,055 1 2,123 2,956 3,185 454 27 298 3 l 526 30 894 642 45 2,096 310 63 1,390 no 41 4 392 m\ 716 454 175 12,077 6,708 5,370 2,421 11,990 7J : r i 217 3,590 2,394 2,503 420 767 75 357 1,824 41 491 250 2,031 83 45 80 22 39 77 56i 638 1,185 3,451 183 161 500 236 394 811 473 885 11,349 440 72 1,116 1 933 4,305 106 794 16 IS 789 514 1,754 2 423 618 548 *> 866 8,221 54 5,536 2,591 40 35 506 243 632 260 1,612 500 15 113 120 52 629 1,286 663 25 996 1,080 6 34 255 1,989 3tt 38 1,245 5 3,339 15 715 85 1 48 663 213 239 27,968 94 339 25 1 250 170 1,843 190 1i 5,439 2.219 1,205 889 344 12,945 215 ! 900 7« 244 48 Health conserva Sanitation. tion. $65 900 $6 660 1,740 33 $15 38 i34 Health conservation and sanitation. $742 596 $357 123 Elections. General Judicial. ! govern ment buildings. Protection to person and prop* erty. 14 480 163 230 3,205 i, ios 85 48 J Revenue receipts from departmental fees, charges, rents, and sales are the gross receipts from such revenues, less receipts in error which are reoorted In Table 14, ' Includes receipts for snow and ice removal, street sprinkling, street lighting, and miscellaneous highway purposes. GENERAL TABLES. 123 F E E S , C H A R G E S , R E N T S , A N D S A L E S : 1910—Continued, assigned to each, see page 87. For a text discussion of this table, see page 35.] GROUP IV.-CITIES HAVING A POPULATION OP 30,000 TO 50,000 IN 1910 1 CLASSIFIED ACCOBDnro TO DEPARTMENT, OFFICE, OB ACCOUNT FOB WHICH BBCElVED—tiOntinued. [ Highways. Charities, hospitals, and corrections. Hospitals Prisons Streets and Bridges insane and re other AU other.' Charities. and in institu forma sidewalks. than toll. tories. tions. $192 2,173 630 1,167 5,446 825 $639 459 11,993 17,053 517 1,220 588 3,773 373 1,655 5,206 2,704 879 4 2,265 978 337 1,325 633 1,435 3,222 41 479 491 1,393 849 556 16,581 259 24,218 8,130 1,403 20,981 2,672 5 3,823 12,000 5,000 158 4 12,399 93 134 845 31 350 6,512 885 7,578 341 264 ii,233 925 671 11,945 li,764 1,431 584 38 5,607 963 213 983 1,086 21,837 2,574 1,416 7,824 10 1,424 24 14,048 8,822 10 35 1,479 59 6,470 8,777 328 255 1,261 1,037 799 2 192 467 ICO 321 1,569 152 1,809 9,470 1,137 102 71 25 741 762 484 2,400 1,610 9 937 2 729 182 208 1,456 9,041 3,893 963 i,6io 672 Education. Recrea tion.' Libraries, art gal Schools. leries, andi museums. 81,573 711 2,271 3,952 2,165 i S5S0 596 81,088 39 266 1,239 288 605 4,255 2,038 | 1,019 I 4,151 156: 990 278 227 5,258 5 264 1,254 2,054 1,071 1,080 5,535 448 550 403 670 1,134 5,704 1,076 3,618 50 219 ii 152 1,899 1,043 3,753 2,246 8,919 287 14,733 189 41 29 63 2,132 13,900 126 4,631 205 312 7,672 108 932 50 137 16,760 17,645 1,757 1,816 6,502 28 107 232 647 526 955 3,080 85,687 CLASSIFIED BT BEVENUE FBOM WHICH DEBITED. 5,807 455 103 608 60 6,161 212 2,6i7 519 906 254 1,776 1,622 768 344 3,948 1,966 268 2,453 2,271 280 743 2,165 5,296 771 983 882 985 2,140 3 185 531 2,028 750 551 1,122 573 3,540 59 1,563 217 j 835 1,158 2,336 182 667 264 375 221 38 869 12 3,868 714 272 43 267 187 498 187 346 562 2,707 4,544 84 452 119 1,577 369 194 457 998 208 712 6S3 290 423 731 1,768 300 202 19 785 246 344 451 1,156 535 2,311 132 1,980 2,569 458 *i,438 320 520 2,403 3,231 387 439 1,215 120 323 ioi 1 ii2 1,156 1 1,456 | 81,338 111 2,177 340 639 110 111 112 113 114 567 2,447 3,949 1,565 599 4,158 8,666 11,711 1,363 2,773 8,637 920 392 236 12 208 471 1,466 193 2,637 115 116 117 118 119 1,218 2,455 i77 1,170 2,317 361 36 4,074 2,161 2,946 2,645 120 121 122 123 124 1,316 4,295 1,084 8,876 24 125 126 127 1 123 129 4,879 3,907 1,467 124 225 130 131 132 133 134 933 455 1,272 97 933 135 136 137 1 133 139 202 160 200 373 3,186 140 141 142 143 144 2,775 3,190 288 336 1,638 145 146 147 148 149 1,763 389 335 33 334 150 151 152 153 154 78 i,640 3,194 23,553 24,864 5,056 39,651 2,198 863 7,644 1,556 3,511 2,670 5,519 3,515 36,141 8,426 12,261 3,069 45 4,764 4,612 33,185 11,529 17,403 2,042 599 1 163 266 382 15 1,417 53 2,326 497 6,558 1,919 43,666 6,167 17,312 22,894 6,107 6,414 2,377 13,065 1,084 1,946 11,468 6,391 734 5,102 2,016 1,089 i07i i,302 252 124 40 500 62 73 i,2i8 164 1,530 1,300 335 20 2,700 1 1,240 883 199 6,549 1,709 3,868 1,026 3,737 S 606 578 616 I 3,092 4,245 4,741 84 913 592 14,343 23,649 4,913 12,995 3,098 1,782 102 1,028 1105 849 1,243 2,841 7,325 9,127 14,513 156 1,939 1,836 3,320 395 1,996 24,077 8,767 1,506 4,353 2,667 1,548 11,201 2,126 1,116 4,239 597 731 686 2,512 171 4,631 2,993 16,481 1,652 732 2,495 2,611 471 1,279 2,652 3,600 4,647 934 9,189 168 168 190 5 15 2 580] 1,751 160 80 100 2,956 1,276 2,140 3,388 449 1,587 21 4,123 27,542 23,602 4,434 66,690 i,in 420 14,735 3,633 2,866 820 1,139 454 8,018 l!451 3,055 62 30 322 Sales.* 8620 942 660 1,890 53 500 597 774 Rents. < 89,461 4,167 41 19,164 9,150 22,539 189 Charges. 81,556 303 724 3,396 2,075 75 18,273 649 50 6,218 Pees. 83 iil 1,360 95 1,885 1,123 130 497 786 1,062 1,398 772 Miscella neous. i,iS 1 • Includes parks, playgrounds, baths, and public entertainments. «Includes all amounts received as rent of real property used principally for departmental purposes. * Exclusive of sales of real property and other sales on outlay account. 323 425 155 156 625 157 54 158 485 159 745 160 5,443 161 308 1 162 143 163 164 173 165 812 166 983 167 326 163 150 81 1,383 84 521 169 170 171 172 383 1,772 260 900 173 174 175 176 80 487 690 85 177 67 178 179 3,729 180 329 84 18 144 181 182 183 184 FINANCIAL STATISTICS OF CITIES. 124 1 TABLE 6.—REVENUE RECEIPTS FROM FINES, FORFEITS, ESCHEATS, SUBVENTIONS, GRANTS, GIFTS, DONATIONS, AND PENSION CONTRIBUTIONS: 1910. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this table, see page 35.] RECEIPTS FROM SUBVENTIONS AND GRANTS FROM OTHER CIVIL DIVISIONS. RECEIPTS FROM FINES AND FORFEITS. Total. Grand total. Group I Group II Group III Group IV Police Com Court and mercial fines and firemen's forfeits. forfeits. fines. 13,726,587 [$3,587,857 $56,107 $82,623 1,900,533 678,221 526,449 483,511 45,862 4,069 5,480 20,186 7,438 37,125 17,017 1,966,581 639,728 569,054 501,224 Receipts from escheats. Total. RECEIPTS FROM GIFTS, DONATIONS, AND PENSION CONTRIBUTIONS. For other For education. purposes. Total. For" $96,623 ;$29,078,9S3 $22,553,695 [$6,525,2SS $4,340,591 [$2,237,142 94,517 726 16,433,505 5,593,231 4 182,034 2,870,213 10,289,872 5,470,827 4,068,001 2,724,995 6,143,633 122,404 114,033 145,218 2,798,340 1,195,8S9 257 777 88,579 For For principal outlays. of trust funds. $410,161 [$1,693,288 726,498 887,925 73,520 5,345 1,924,534 194,807 70,175 47,626 147,314 113,157 114,082 35,608 $964,072 205,235 329,269 93,649 753,426 $964,072 204,235 305,378 18,649 71,977 $75,000 1,727 6S,9S0 16,961 79,069 24,086 34,578 27,280 16,961 78,617 24,074 24,578 41,700 18,756 31,130 53,504 17,024 18,506 29,777 42,529 17,024 250 1,353 10,475 500 38,772 14,385 21,841 33,609 22,315 14,335 16,212 27,965 5,072 11,385 $12,476 899 43,593 55,869 23,309 $12,476 899 10,482 17,019 23,309 . 19,566 24,857 6,5S6 870,236 4,099 7,066 24,340 6,586 7,936 4,099 9,181 5,464 1,074 4,964 2,938 2,913 16,335 17,900 3,875 355 16,335 4,793 3,875 355 10,368 7,058 31,490 1,004 10,368 7,058 9,310 30 2,162 200 25 2,162 200 25 1,009 8,566 1,876 8,524 1,009 5,719 1,870 8,524 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. New York. N . Y . Chicago, HI Philadelphia, Pa. St. Louis, Mo Boston, Mass $546,373 578,675 63,965 122,808 101,482 $536,788 563,293 53,875 121,505 100,529 $9,585 Cleveland, Ohio.. Baltimore, Md Pittsburgh, P a . . . Detroit, Mich Buffalo, N . Y . . . . . . 28,409 6,869 89,202 18,147 35,538 27,742 6,769 86,579 18,147 19,462 667 2,623 ioo 15,213 863 San Francisco, CaL. Milwaukee, w i s . . . . Cincinnati, Ohio.... Newark, N.J. 28,920 25,942 33,754 24,200 28,457 25,201 33,612 23,354 463 741 142 846 New Orleans, La... Washington, D.C.« Los Angeles, Cal.... Minneapolis, Minn.. 35,851 9r,530 88,384 46,532 35,448 86,105 87,630 46,032 403 3,925 754 $15,377 i6,O90 410 893 953 $55,285 214 703 $1,877,575 335,662 2,533,404 309,039 10,209 63 5,593 112 785 15 261,952 513,092 1,057,559 775,531 171,293 28,650 615,536 280,910 192,777 853 1,301,233 1,500 500 1 173 1,481 367 223 196,451 5,354,758 414,334 227,190 $1,877,575 335,662 929,266 $1,609,138 309,039 3,197 7,012 261,952 513,092 606,841 770,244 161,561 450,718 5.2S7 9,732 615,536 250,910 192,777 82,586 1,218,647 196,451 1,377,441 3,977,317 413,991 343 1,500 225,690 $1,000 23,891 679,722 452 12 10,000 5,629 5,644 GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. Jersey City, N. J.., Kansas City, Mo... Seattle, Wash Indianapolis, Ind.. Providence, R. I... $4,^22 61,052 50,161 12,217 6,272 $4,510 61,052 50,141 12,217 §,272 $12 Louisville, Ky..... Rochester, N . Y . . . St. Paul, Minn.... Denver, Colo Portland, Oreg.... Columbus. Ohio..., Toledo, Ohio , Atlanta, Ga , Oakland, Cal Worcester, Mass.... 12,722 16,168 23,479 24,167 45,473 12,408 14,634 23,479 18,743 45,473 64 1,534 13,626 1,805 79,932 53,147 8,985 13,601 1,805 79,932 53,147 7,380 25 Syracuse, N . Y New Haven, Conn.. Birmingham, Ala... Memphis, Tenn Scran ton, Pa , 6,931 22,389 52,862 15,812 12,861 6,586 22,376 52,862 15,812 12,861 Richmond, Va Paterson.N. J , Omaha, Nebr. , Fall River, Mass Dayton, Ohio Grand Rapids, Mich.. Nashville, Tenn Lowell, Mass 22,907 9,558 19,757 14,121 22,402 9,558 19,757 14,121 505 6,984 7623 24,884 7,476 6,725 6,349 24,884 7,476 34 Cambridge. Mass.. Spokane, Wash.... Bridgeport, Conn.. Albany, N . Y . 3,464 33,075 12,510 2,786 3,412 33,075 12,510 2,661 j $20 $123 1,148 250 4,276 52 178 514 1,091 250 225 1,274 52 373 125 $S38,975 127,488 688,459 255,049 32,405 $838,975 127,488 688,459 255,049 32,405 298,052 85,215 144,432 77,325 379,504 269,693 85,215 140,932 76,682 379,504 81,408 40,056 101,549 485,728 5,793 81,408 40,056 86,549 485,728 5,793 62,360 72,412 143,115 261,126 104,495 62,360 68,087 143,115 231,126 104,495 216,405 59,226 5,866 59,638 216,405 34,619 5,866 54,636 209,286 267,370 3,666 54,636 209,286 267,370 3,666 5,202 334,636 51,668 40,636 5,202 321,636 48,698 40,636 $28,359 3,500 643 $33,111 38,850 12,500 517 $868,300 8,107 500 15,000 44 4,325 30,000 24,607 13,000 2,970 3,102 22,180 10,000 974 2,847 J Revenue receipts from fines, forfeits, escheats, subventions, grants, gifts, donations, and pension contributions are the gross receipts from such revenues, less receipts in error which are reported in Table 14. GENERAL TABLES. TABLE 6 . — R E V E N U E R E C E I P T S 1 125 FROM FINES, FORFEITS, ESCHEATS, SUBVENTIONS, GRANTS, GIFTS, DONATIONS. A N D P E N S I O N CONTRIBUTIONS: 1910-Continued. I For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this table, see page 35.] GROUP III.-CIT1ES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. RECEIPTS FROM SUBVENTIONS AND GRANTS FROM OTHER CIVIL DIVISIONS. RECEIPTS FBOSI FINES AND FORFEITS. CITY. Total. Police Com Court and mercial fines and firemen's forfeits. forfeits. fines. Receipts from escheats. For education. For other purposes. $54,339 281,152 5,361 98,025 85,816 $49,346 281,152 5,361 98,025 85,816 $4,993 203,625 232,805 83,021 3,616 4,060 203,625 232,805 83,021 3,616 4,060 34,155 26,603 2,576 283,113 22,310 34,155 26,603 2,576 283,118 22,310 36,755 33,398 95,650 70,043 83,937 36,755 32,481 95,650 69,293 83,937 4,086 33,975 33,903 207,889 72,402 4,086 33,975 33,908 207,889 72,402 Total. Trenton, N . J New Bedford, Mass.. San Antonio, Tex... Beading, Pa $12,834 5,6S9 5,055 18,817 1,680 $11,959 5,354 5,055 18,817 1,680 Camden, N . J Salt Lake City, Utah. Dallas, Tex Lynn, Mass Springfield, Mass 3,787 8,703 32,531 9,455 10,983 3,787 8,703 12,601 9,455 10,983 Wilmington, Del... Des Moines, Iowa... Lawrence, Mass Tacoma, Wash Kansas City, Kans. 8,792 29,368 6,543 12,618 6,406 8,792 29,368 6,543 10,873 6,406 Yonkers,N.Y Youngstown, Ohio. Houston. Tex Duluth, Minn St. Joseph, Mo 2,687 14,625 19,318 21,173 l 12,055 2,301 14,625 19,318 21,150 12,055 386 Soxnerville. Mass.... Troy,N.Y Utica.N.Y Elizabeth, N.J Fort Worth, T e x . . . 4,579 190 3,877 4,020 16,819 3,817 190 3,877 3,953 16,819 762 Waterbury, Conn... Schenectady, N. Y . Hoboken, N.J Manchester, N. H . . Evansville, Ind 22,971 5,715 2,133 2,771 2,576 11,521 4,940 2,035 2,771 2,576 11,450 700 42,076 32,010 248,572 3,921 97,373 42,076 32,010 243,572 3,921 97,373 Akron, Ohio Norfolk,Va Wilkes-Barre, Pa... 84 Peoria, III 85 Erie, Pa 6,044 1,667 4,163 9,244 2,952 5,612 1,497 4,163 9,212 2,952 402 31,625 34,827 47,551 10,920 55,610 29,125 30,731 47,551 10,920 55,610 20,756 53,412 83,321 153,165 20,756 53,412 83,321 62,333 143,872 6,942 229,607 1,391 142,817 6,942 229,607 1,391 Hartford, C o n n $335 $875 19,930 $907 1,745 23 67 170 32 86 87 88 89 90 Savannah, Ga Oklahoma City, Okla.. Harrisburg, Pa Fort Wayne, Ind Charleston, S. C 23,205 32,461 2,741 2,308 41,690 23,205 32,461 2,741 2,303 39,724 91 92 93 94 95 Portland, Me East St. Louis, 111 Terre Haute, Ind Holyoke, Mass Jacksonville, Fla 85 2,619 2,817 6,046 28,962 85 2,619 2,817 5,810 28,962 96 97 98 99 100 Brockton, Mass Bayonne, N.J Johnstown, Pa Passaic, N.J South Bend, Ind 10,690 1,213 13,967 4,405 1,665 10,690 1,213 13,967 4,405 1)665 4,340 209,916 33,457 129,035 71,812 4,340 209,916 33,457 129,035 71,812 101 102 103 104 105 Covington. Ky Wichita, Kans Altoona,Pa Allentown, Pa Springfield, IU 1,428 18,866 5,178 1,630 10,252 1,428 16,866 5,178 1,630 10,252 96,358 9,844 42,210 37,311 7,563 96,358 9,844 42,210 37,311 7,563 106 107 108 109 Pawtrcket, R. I Mobile, Ala Saginaw, Mich Canton, Ohio 5,523 13,294 3,398 1,771 4,170 13,294 3,393 1,771 1,966 17 236 RECEIPT3 FROM GIFTS, DONATIONS, AND PENSION CONTRIBUTIONS. 2,000 1,353 50 10,902 10,902 114,161 25,549 105,271 25,549 For For principal outlays. of trust funds. Total. For $11,312 5,387 942 654 $3,408 5,387 71 4,739 71 4,739 902 942 $550 $7,354 654 57 917 "756' 2,500 4,096 90,832 1,055 1,140 46,086 5,000 1,140 1^759 57,113 1,550 750 19,223 3,220 9,613 50 750 6,622 10,481 1,310 1,500 6,622 3,481 1,310 40 3,722 50 40 3,722 50 1,597 1,597 656 10,000 656 5,610 5,610 1,198 824 1,193 824 47,500 "i9,"223 7,000 1,500 8,679 13 2,092 1,750 16 8,000 1,154 1,154 1,359 "i,*359 971 1,500 3,220 2,092 1,750 16 25,400 44,327 5,000 400 10,000 8,666 5,000 3,000 25,000 "in 2,229 8,890 4,251 100 3,000 100 1,251 1 Revenue receipts from fines, forfeits, escheats, subventions, grants, gifts, donations, and pension contributions are the gros3 receipts from such revenues, less receipts in error which are reported in Table 14. FINANCIAL STATISTICS OF CITIES. 126 TABLE 6.—REVENUE RECEIPTS * FROM FINES, FORFEITS, ESCHEATS, SUBVENTIONS, GRANTS, GIFTS, DONATIONS, AND PENSION CONTRIBUTIONS: 1910—Continued. {For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this table, see page 35.] |{ GROUPJIV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. City number. 1 CRT. Total. Receipts from escheats. Police Com Court and fines and firemen's mercial forfeits. forfeits. fines. $2,363 8,342 328 4,829 12,750 41,522 3,115 403 1,469 6,263 37,772 3,115 403 1,469 5,763 120 121 " Maiden, M a s s . . . . . . . . . . . . . . W Pueblo, Colo 1 123 1 Haverhill, Mass. 124 1 Lincoln, Nebr.. 8,404 1,859 4,894 3,084 3,802 8,404 1,859 4,894 3,0S4 3,802 125 126 127 128 129 9,532 5,548 9,231 4,474 8,451 9,532 5,548 9,231 4,474 8,451 17,016 15,775 15,887 1,700 20,249 17,016 15,775 15,887 1,700 20,114 9,288 12,101 2,301 18,475 32,513 4,112 11,801 2,301 18,475 32,513 5,176 300 140 Flint, Mich 141 142 143 144 Woonsocket, R. I 6,059 1,162 240 19,265 315 5,834 1,162 240 19,265 315 225 145 Racine, Wis 146 147 Tampa. Fia 148 EImira,N.Y 149 3,925 2,705 20,908 1,942 4,481 3,925 2,705 20,908 1,471 3,345 150 151 152 153 West Hoboken, N. J 154 4,106 16,068 2,618 332 479 4,106 16,068 2,618 332 479 155 156 157 158 159 j 2,022 3,020 14,803 4,317 2,230 2,022 3,020 14,803 4,317 2,230 160 161 162 163 164 1,077 2,716 4,307 1,593 7,870 882 2,716 4,307 1,593 2,870 165 Oshkosh,Wis 166 167 168 2,597 5,110 2,507 4,938 2,597 5,110 2,507 4,193 169 Perth Amboy, N. J 170 171 172 Williamsport, Pa 1,623 3,282 14,948 .1,045 1,623 3,282 14,898 1,045 173 174 175 176 1,097 1,699 1,835 6,757 1,097 1,699 1,805 6,757 177 178 Decatur, 111 179 180 10,472 7,420 7,220 5,780 181 182 183 184 3,640 1,759 429 2,538 Little Rock Ark Rockford 111 Bay City, Mich York, Pa 115 116 117 118 119 130 131 132 133 134 Salem, Mass . Topatai, Kan$. j Davenport, Iowa. McKeesport, P a . . Wheeling, W. Va. I Macon, Ga.... Berkeley, Cal Superior, Wis. 135 136 137 138 139 Newton, Mass. . . . r - - r r - - \ Kalamazoo, Mich. . . , , . . . * El Paso, Tex Butte, Mont 1 13,750 500 $47 1 _ 135 1471 335 i,i36 j ! 1 195 For other For education. purposes. Total. ! \ i $2,363 8,342 328 4,829 12,750 110 111 112 113 1 Springfield, Ohio .'....... 114 Atlantic City, N.J RECEIPTS FROM SUBVENTIONS AND GRANTS FROM OTHER CIVIL DIVISIONS. BECEIFTS FROM FINES AND FORFEITS. ; 39,550 5,722 107,948 42,344 108,394 ! . t j j 39,550 5,722 107,948 42,344 108,394 98,000 1 2,597 I 47,603 3,113 23,633 I 87,000 2,597 47,603 3,113 15,244 U;000 24,524 1,745 23,341 18,726 36,617 j 23,941 1,745 23,341 18,726 36,617 583 33,339 i 33,339 i73,034 1 21,811 [ 173,034 21,811 4,538 j 147,981 64,565 38,435 126,886 3,572 147,981 64.565 38,435 126,886 35,376 32,400 14,536 33,475 10,281 35,376 32,400 14,536 26,349 10,281 28,631 1,819 28,631 1,819 9.6SS 1,395 8,538 1,300 2i,250 ! 93,442 21,250 41,284 1,089 i 1,089 7,866 65,402 24,603 132,788 21,362 1 7,866 65,402 24,603 132,788 21,362 4,110 4,110 516 5i8 17,223 40,309 ! 17,441 4,879 16,984 17,223 39,309 17,441 4,879 16,984 384 775 1,063 384 775 1,063 2,948 2,943 25,732 44,364 2,523 25,732 10.940 2,523 65,497 2,400 20.835 28,392 65,497 2.400 20,835 28,392 62,694 17,741 22,099 32,864 62,694 17,741 22,099 32,864 10,472 7,420 7,220 5,780 11,425 4,639 18,752 37,652 11,425 4.639 18,752 15,695 3,640 1,759 429 2,538 18,710 23,671 56,420 127,084 18,610 23,671 56,420 127,084 50 30 1 |II 1! $5,437 $1,768 j $1,768 3,293 ! 530 1 530 730 8,3S9 966 $3,293 730 1,348 1.348 1,070 153 1 1,877 1,010 153 1,800 10 2,279 4,600 j 2,279 350 314 | 314 7,500 1,796 AND For For For principal expenses. outlays. of trust funds. $24,209 17,264 40,037 22,225 152,485 128,998 2,300 19,864 2,146 14,163 745 Total. $24,209 17,264 40,037 27,662 152,485 128,998 3,744 19,864 3,780 14,163 5,666 RECEIPTS FROM OUTS, DONATIONS, PENSION CONTRIBUTIONS. i,796 2.0S0 | 2,030 5,765 233 5,765 233 iso iso 11,718 70 $1,000 77 1,000 4,250 7,500 11,718 7,i26 52,i58 i,666 1,444 1,634 33,424 400 400 557 1,221 557 1,221 50 50 50 1 50 800 * | 100 1 ...... : 95 16,656 | io,666 2i,957 1,150 800 1,089 1,659 6 i,6s9 1,066 1,499 1,066 1,499 1,659 6 ii1 i Revenue Tecciptsfrom fines, forfeits, escheats, subventions, grants, gifts, donations, and pension contributions are the cross receipts from such revenues, less receipts M in error which are reported in Table 14. GENERAL TABLES. 127 TABLE 7.~REVENtrE RECEIPTS* PROM INTEREST, RENTS, AND PRIVILEGES: 1910. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this table, see page 38.] BECEtPTS FBOH INTEBEST.* Classified by source. Total. Grand total Group I Group II Group III Group IV 824,122,329 19,630,547 2,438,461 1,211,145 842,176 BECEIPT3 FBOII PRIVILEGES. Classified by payer. From in From in other| From vestments vestments From invest current of sinking of public ments. deposits. funds. trust funds. Paid by public 3,513,914 212,071 134,757 106,781 1,332,291 13,492 65,790 62,049 3,299,581 755,872 378,546 216,150 8,076,379 1,297,110 732,311 549,213 Total. Major (privileges of public service corpora tions). Minor. $616,561 $8,288,319 $7,363,873 $924,446 510,814 57,393 18,423 29,931 5,993,570 1,476,805 487,822 330,122 5,142,026 1,438,129 473,209 310,509 851,544 38,676 14,613 19,613 $920,081 2,044,349 116,610 404,945 82,659 $441,380 272,145 4,043 8,384 23,403 5,457 37,676 54,313 Paid by city to its funds. 114,031,035 $3,967,523 $1,473,622 $4,650,149 |$10,655,013 {$13,467,316 11,484,761 1,457,026 632,052 457,196 Receipts from rents.' 11,554,168 1,141,351 478,834 292,963 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. NewYork.N.Y... Chicago, ill Philadelphia, Pa... St. Louis, Mo. Boston, Mass $7,995,435 1,193,942 2,840,719 505,348 1,814,893 $7,322,456 7,962 435,941 1,370,482 $93,167 « 614,340 2,047,863 • 126,196 360,774 Cleveland, Ohio... Baltimore, M d . . . . . Pittsburgh, P a . . . . Detroit, Mich Buffalo, N . Y 498,362 868,892 609,736 228,904 258,252 87,820 • 759,566 415,670 139,315 121,859 30,911 47,275 20,973 4,109 24,637 338,234 313,232 2,760 12,228 84,718 4,9S0 San Francisco, Cat Milwaukee, Wis... Cincinnati, Ohio... Newark, N . J 56,401 1,904,638 385,752 New Orleans, La.. Washington, D . C . Los Angeles, Cal... Minneapolis, Minn. 95,218 2,626 71,385 213,382 27,363 2,600 9,780 162,444 $12,838 7,361 44,750 13,347 213 1,221,037 4,638 10,560 17,547 9,020 $566,974 564,279 312,165 365,805 83,637 $727,133 1,141,469 2,242,056 469,578 355,452 $7,268,302 52,473 598,663 35,770 1,459,441 $165,247 161,539 9,748 $1,361,461 2,316,494 120,653 413,329 106,062 379,631 61,838 173,093 85,480 111,756 416,801 206,282 224,226 108,557 167,874 81,561 35,968 3,291 16,406 195 3,403 51,422 599,401 70,136 129,227 152,786 45,965 561,725 15,823 129,227 152,051 83,902 44,173 260,649 62,902 86,662 48,781 1,564,831 85,201 62,904 62,904 7,620 339,807 300,551 71,477 2,128 3,721 315,579 196,327 315,579 196,327 57,295 26 44,058 41,918 68,554 1,726 61,605 99,591 26,664 900 9,780 113,791 55,920 13,148 28,721 52,299 12,778 28,704 370 17 $102,731 229,240 81,626 95,488 209,464 $97,885 223,535 81,245 95,097 191,267 $4,846 706 381 391 18,197 4,254 54,546 88,434 110,550 26,189 3,390 54,359 88,434 110,000 26,189 864 187 6,155 5,360 795 7,556 20,836 28,036 7,556 20,836 3,673 3,257 3,375 2,652 20,000 20,000 81,258 49,895 139,318 8,187 81,258 49,895 137,266 8,137 10,396 675 60,290 9,919 1,672 675 60,290 9,919 11,484 13,100 11,453 13,100 385,510 120,347 90,378 1,100 735 GROUP IL-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. $3,159 324,457 $195,469 27,323 263 573 214,273 Louisville, Ky.... Rochester, N. Y. St. Paul, Minn... Denver, Colo.... Portland, Oreg... 87,354 98,781 34,534 104,492 61,223 22,706 37,375 18,892 16,151 22,866 1,192 52,167 111 Columbus, Ohio. Toledo, Ohio Atlanta, Ga Oakland, Cal Worcester, Mass. 193,425 153,741 5,901 2,211 173,464 158,184 82,894 4,295 2,750 3,765 138,654 509 28,223 ""i53 , 34 Syracuse, N. Y New Haven, Conn.. Birmingham, Ala... Memphis, Tenn Scranton, Pa 39,078 36,556 16,403 20,757 25,116 Richmond, Va Paterson. N. J Omaha, Nebr Fall River, Mass 116,531 32,2S0 51,562 95,899 79,346 Dayton, Ohio Grand Rapids, Mich., Nashville. Tenn , Lowell, Mass , 31,016 32,691 18,818 52,144 9,254 25,303 Cambridge, Mass. Spokane, wash , Bridgeport, Conn...., Albany/N.Y , 129,745 15,591 30,125 82,544 Jersey City, N. J. — -City, Mo. Seattle, Wash. Indianapolis, Ind.. Providence, R. I . . . $209,331 CO, 556 70,235 31,900 75 3,287 1,049 204 21,338 23,675 93,298 $37 12,730 »35,287 5,256 1,316 15,623 1,000 2,336 4,494 22,6S6 50 3,129 1,189 1,144 2,601 84 *86i $195,599 13,662 263 1,320 220,517 $10,703 33,196 69,972 18,597 69,641 $13,732 41,894 69,972 30,580 103,940 43,447 14,450 36,174 38,246 83,739 83,908 22,059 82,551 38,246 30,946 64,332 5,901 1,702 6,434 42,316 75,216 5,901 2,211 37,974 151,109 78,525 34,509 10,5S3 15,354 20,553 3,723 37,602 35,9S1 15,503 20,757 11,621 1,476 575 900 33,972 4,266 25,882 3,615 14,873 J 12,475 21,941 22,977 $500 il 4,939 23,700 4,216 85 1,442 1,523 135,490 13,495 9,991 3,508 77,868 3,674 25,311 26,598 80,824 24,964 15,075 163 5 1,329 41,357 3,187 2,095 185 6,601 18,575 5,293 18,633 4,186 21,215 11,880 18,633 49,557 9,801 20,811 185 2,587 123,468 2,051 483 4,814 4,226 15,591 12,228 83,273 15,591 12,532 57,280 46,472 17,414 55,510 17,543 25,264 550 298 605 2,052 50 8,724 505 1,040 > Revenue receipts from interest, rents, and privileges are the gross receipts from these sources, less (1) receipts in error balanced by payments for correction of the same and (2) receipts from interest balancing payments for accrued interest on investments purchased, both of which are reported in Table 14. * Includes income from stocks and bonds and from rents of real property held as investments of sinking, investment, and public trust funds. * Exclusive of amounts received as rents and included as income of funds with investments which are separately stated in footnotes, and of rents from real property used principally for departmental purposes. « Includes $8321 rent from city. *9 Includes $16,982 rent from city. Includes $27,914 rent from city. ' Includes $290 rent from city. FINANCIAL STATISTICS OF CITIES. 128 T A B L E 7 . — R E V E N U E R E C E I P T S * F R O M I N T E R E S T , R E N T S , A N D P R I V I L E G E S : 1910—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this table, see page 3&) GROUP HI.-CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1910. City number. J CITY. Total. 51 52 Trenton, N.J 53 54 55 56 57 Salt Lake City, Utah 58 1 Pallas, Tex .». 59 60 1 Springfield, Mass 61 \V"^T"*«EtnT|> TVI T . . . . . . . . . 62 63 64 65 66 Yonkers, N. Y 67 69 T>nlnth, Minn 70 71 72 73 74 75 Classified by payer. Classified by source. 1 Somerv^flft, Mass..... I Troy, N.TT Utica, N. Y FlizaN*t>», N, J Fort Worth, Tex 76 77 78 79 80 81 82 83 84 85 BECEIPTS FEOM PBTVILEOES. RECEIPTS FBOM INTEREST.* From in From in. vestments vestments Fromothei of public investof sinking trust funds. 1 ments. funds. 554,491 60,959 88,444 960 17,230 133,911 53,601 67,347 35,464 2,400 36,980 56,791 41,943 23,707 6,889 11,438 11,015 32,011 8,612 19,678 29,454 14,225 6,550 18,701 17,841 2,672 17,564 S41 8,549 2,757 13,883 47,953 27,849 i,w8 I 320 9,318 9,235 4,271 2,328 7,300 11,192 243 497 208 1,431 4,607 799 9,975 20 420 2,584 1,538 7,876 629 3,332 6,892 4,166 4,870 2,134 7,833 20,050 6,707 8,243 9,946 9,338 6,231 21,960 1,400 19,179 2,820 11,953 796 8,902 1,636 7,820 15,370 2,679 8,902 10,613 15,747 9,819 38,402 880 2,671 5,282 6,305 3,076 9,381 i,352 14,300 12,213 20,406 14,300 14,862 25,152 i9,337 7,498] 27,212 16,299 e,6i21 7,989 8,914 45,807 1,786 6,726 2,479 3,326 4,821 2,655 9,250 5,836 976 4,821 4,149 10,453 12,567 7,848 576 6,253 6,253 Norfolk, Va Wilkes-Barre, Pa Peoria, HI...' Erie, Pa 25,189 41,031 9,782 13,284 21,029 8,707 38,402 880 4,529 60 1,823 9,758 1,890 91 92 93 94 95 96 "Brockton, Mass 97 98 99 100 101 102 Wichita, Kans 103 m\ 105 106 107 Mobile, Ala 108 109 809 22,769 21,111 13,937 8,914 52,533 1,786 i,576 12,834 1,326 25,708 18,403 8,824 5,397 4,149 23,106 14,985 8,709 576 64 6,253 5,502 4,939 5,502 4,939 73,121 1,606 13,979 10,814 1,786 66,977 1,606 2,637 1,012 123 92 915 3i,?io lis i,430 i,852 160 4,352 937 3,235 6,596 23,333 5,993 13,068 11,451 1,110 415 800 970 5,938 1,780 1>314 6,i61 34,813 14,948 J 281 3,027 3,550 9,966 4,096 12,648 7,935 23,391 4,358 26,191 23 2i,590 14,862 44,489 43,511 683 1,678 10,360 19,144 14,225 4,222 18,462 720 i ! 26,281 28,667 9,643 29,125 12,158 13,209 20,155 3,060 9,027 9,234 4,222 18,204 i,907 5,984 2,462 8,880 5,450 16,666 1,606 8,972 7,467 5425 Motor (privileges of public service corpora tions). Minor* 818,876 19,954 12,079 1,049 118,876 19,954 11,898 49 22,751 9,343 10,473 9,495 14,671 22,530 8,845 10,205 9,495 14,671 221 498 268 26,183 14,411 439 29,229 19,201 23,799 13,889 439 29,204 19,203 2,384 522 $181 1,000 6,4i9 6,608 11,438 3,431 19,180 | 8,612 Waterbury, Conn Schenectady, N. Y fioboken, N. J Manchester, N. H EvansvUle/lnd 9,381 $16,792 44,651 10,234 6,601 11,438 3,391 19,180 8,369 4,i99 323 8,959 629 86 87 88 89 90 1 9,000 937,699 16,308 78,210 960 10,861 Total. Paid by city to its funds. 22,694 7,793 14,094 | 3,235 9,180 24,871 13,874 13,697 ! 812,698 4,686 3,533 960 8,731 Paid by public. 15,309 2,400 30,819 21,981 26,995 | 2,400 403 288 7,304 10,924 From current deposits. I Receipts from rents.' 7,584 12,831 i25 314 250 i,378 544 25 1 9,318 10,310 140 16,227 13,100 3,127 420 138 2^838 970 2,328 239 21,803 L 838 600 7,290 9,737 28,684 987 28,484 737 200 250 56 24,775 50 24,775 6 12,875 12,875 37,958 937 1,000 452 35,690 50 3,756 17,808 1,706 3,756 17,808 1,706 6,386 2,750 2,166 120 82 i,527 100 560 ! 161 276 5,502 3,087 56,455 5,007 3,347 ioo 9,737 iio 1 838 500 1,000 452 2,268 937 2,750 1 coi 4,911 16,813 691 4,911 16,813 6,907 14,651 1,282 12,146 500 6,907 14,651 1,000 12,146 500 13,500 13,500 282 100 1661 500 500 14,247 10,412 1 13,947 9,489 300 923 * Revenue receipts from interest, rents, and privileges are the gross receipts from such revenues, less (1) receipts in error balanced by payments for correction of the same, and (2) receipts from interest balancing payments for accrued Interest on investments purchased, both of which are reported in Table 14. s Includes income from stocks and bonds and from rents of real property held as investments of sinking, investment, and public trust funds. < Exclusive of amounts received as rents and included as income of funds with investments which are separately stated in footnotes, and of rents from real property used principally for departmental purposes. GENERAL TABLES. 129 l TABLE 7.—REVENUE RECEIPTS FROM INTEREST, RENTS, AND PRIVILEGES: 1910—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to cach,.see page 87. For a text discussion of this table, see page 38.) GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1910. City number. RECEIPTS TROU Classified by source. Total. Classified by payer. From in From in other From vestments vestments From invest current 1 of sinking of public deposits. trust funds. ments. funds. $11,134 5,825 28,072 70,513 792 52,988 Little Rock, Ark Rockford, 111 957 3 9,329 12,264 3,933 i,694 7,877 1?0 191 1?? 1?3 1?4 10,127 43,793 6,530 44,907 5,163| 2,995 25,748 4,292 23,304 623 15,686 1?5 1?6 1?7 Topeka, Kans. 1?8 Davenport, Iowa 1?9 7,983 14,666 8,6S1 7,792 10,953 ] 5,724 243 8,125 902 130 Wheeling, W. Va 131 13? 133 Berkeley, Cal 134 Superior, Wis 2,435 600 5,568 4,161 6,035 2,325 i,386 305 135 Newton, Mass* 136 San Diego, Cal 137 Kalamazoo, Mich 138 139 106,074 2,822 3,711 1,920 246 100,234 2,963 140 Flint, Mich 141 Chester, Pa 14? 143 144 Woonsocket, R . I 1,201 5,318 York, Pa'. Sacramento, Cal 3,693 23,918 145 146 147 148 149 Racine, Wis Fitchburg, Mass Tampa, tfia Elmira,N.Y 6,335 33,161 2,637 5,773 48,254 ISO 151 15? 153 1M Quincy, 111 KnoxYule, Tcnn Newcastle. Pa West Hoboken, N. J Hamilton, Ohio..., . . . . , , 16,384 4,464 2,805 2,074 4,355 155 156 157 158 159 Springfield, Mo.. Le*inirtoij. TCY. Roanoke, V a . . . . . Jolict, 111 Auburn, N. Y . 2,526 300 6,627 630 10,435 160 161 16? 163 164 East Orange, N. J . . . . . Taunton, fiass.. Charlotte, N. C Everett, Afass Portsmouth, Va ..... 17,168 30,879 522 16,544 496 165 Oshkosh, Wis 166 167 Quincy, Mass*.. 168 Chelsea] Mass 169 170 171 172 BECEIPTS FBOM PRIVILEGES. C1TT. 110 111 Sioux City, Iowa 11? 113 114 lit 116 117 118 119 XNTEBEST.' Perth Amboy, N. J PiMsfieM Mass Joplin, Mo $438 283 3,106 6,409 3,585 1,920 4,442 22,i» 16,576 2,637 15,675 2,9i9 i,836 2,201 39,478 957 3 7,635 3,655 3,933 6,509 2,357 1,383 14,165 5,125 957 3 9,329 5,198 3,933 10,127 40,069 5,675 38,396 5,163 2,016 1,476 7,496 4,6S6 4,544 7,635 14,666 8,393 7,792 9,193 494 4 3,243 1,478 4,344 2,877 2,822 126 2,435 4 4,402 4,161 6,035 46,075 2,822 609 59,999 1,079 729 1,079 1,534 122 3,784 45 3,693 1,720 3,693 4,905 626 16,585 5,709 6,335 16,727 2,668 3,105 1,469 5,303 32,579 439 375 2,805 16,384 3,964 2,805 2,074 4,355 732 6,131 2 855 1,307 38 5,065 1,341 2,683 246 147 78 1,170 122 31,110 15,867 4,355 2,526 300 628 14,604 29,897 523 82 14,442 217 2,841 630 8,873 7,762 7,534 Willfrnvsport, Pa, 3,746 3,771 2,660 2,493 1,361 4,957 12,352 9,073 i,299 8,297 ii,7i2 i6,574 971 i, ii2 17 505 160 ieo I 7,066 3,724 855 6,511 3 348 15,267 283 Major (privileges of public service corpora tions). Total. $8,447 3,0001 6,262 4,041 i6,9S4 718 2,925 7,846 6,262 4,041 9,921 718 2,900 7,846 1,063 ii,i75 60,867 ii,i75 60,655 212 5,i28 125 5,i28 125 242 220 1,166 34i 398 463 3,i02 1,920 246 78 4,359 19,013 92 25 96 145 500 i,5S5 120 2,626 934 2,102 279 2,330 551 1,331 2,850 2,710 551 17,377 3,221 3,320 528 45,298 4,749 13,759 7,000 13,979 6,141 2,195 ! 6,141 2,195 i56 12,246 25 H,273 578 i,7i6 1,283 4,420 500 8,324 i,450 i,450 4,273 4,273 16,386 5,576 4,100 4,877 4,697 16,386 5,576 4,100 4,877 4,139 1,000 1,000 5,049 3,331 5,049 3,331 7,964 4,383 864 ii,908 i,i78 136 3,77i 2,660 3,3S6 11,240 759 4,957 12,352 3,286 5,787 i,038 13,194 6,035 13,699 10,445 8,500 33 4,337 4,370 I 303 725 3,011 1,283 4,420 500 8,324 7,964 4,383 212 i 32 4,334 3,000 563 1,750 799 5,i09 200 1 1,271 2,145 1,666 4,334 3,647 563 2,450 4,005 4,613 272 $2,323 156 12,246 32 i,666 3,011 • 16,434 2,637 470 15,675 14,604 6,260 4,749 13,759 9,145 1 13,979 6,963 i,i63 i4,6l3 i,760 228 ! Minor. $8,447 3,000 2,323 14,013 3,611 1,731 394 ioo 2,526 300 4,001 630 9,501 $i,848 950 2,564 24,619 522 2,271 496 2,041 900 522 3,700 44,698 4,370 $40 3,989 25,871 31,035 934 6,030 551 17,905 48,519 13,699 18,945 $11,094 i,930! 20,745 3,786 173 174 Jamestown, N. Y.. . . 175 Amsterdam, N. Y 176 181 Niagara Falls, N. Y 18? 183 La Crosse, Wis 184 58,930 1 Paid by city to its funds. 3,895 6,535 17,525 $1,118 2,074 4,005 5,477 177 178 Decatur, 111 179 180 Lima, Ohio 1648 Paid by public. Receipts | from rents. 647 700 558 ii,908 5,166 200 1,271 205 205 7,767 3,000 7,767 3,000 5,439 5,439 50 2,299 50 2,299 1 Revenue receipts from interest, rents, and privileges are the gross receipts from such revenues, less (1) receipts in error balanced by payments for correction of the same, and (2) receipts from interest balancing payments for accruedinterest on Investments purchased, both of which are reported In Table 14. * Includes Income from stocks and bonds and from rents of real property held as investments of sinking, investment, andf public trust funds. • Exclusive of amounts received as rents and included as income of funds with Investments which are separately stated in footnotes, and of rents from real property used principally for departmental purposes. 50065°—13 9 FINANCIAL STATISTICS OF CITIES. 130 TABLE 8.—REVENUE RECEIPTS1 OF PUBLIC SERVICE ENTERPRISES: 1910. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this table, see page 39.J CLASSIFIED ACCORDING TO SOURCE. CLASSIFIED ACCORDING TO EXTERPBISE FROM WHICH RECEIVED. Total. Grand total.. Group I.... Group I I . . Group III. Group IV.. Watersupply systems. Electric light and power systems* Gassupply systems. Docks, Markets and pub wharves, and lic landings. Ceme teries All other and enter crema prises. tories. Rates, tolls, and manufac tures. Fees, charges, and permits. Bents. Sales. $83,197,472 $64,502,460 $3,072,709 $2,194,825 $1,459,123 $5,901,486 $682,856 $5,3S4,013 [$68,318,124 [$3,000,659 $10,911,931 $966,758 780,040 1,258,812 1,058,374 5,755,376 67,450 4,937,557 41,935,698 1,232,032 10,301,089 209,532 53,678; 351 39,825,742 909,522 181,913 11,267,333 322,838 265,681 411,143 222,990 75,881 210,777 713,108 12,765,374 10,949,556 9,928,472 593,267 140,416 282,317 111,445 105,753 419,705 49,122 258,280 8,823,300 1,176,867 10,944,472 5,186,621 147,588 209,228 71,308 158,790 105,165 21,107 146,349 5,809,275 4,903,862 402,694 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. New York. N . Y . . Chicago. Ill Philadelphia, Pa. St. Louis, Mo Boston, Mass $22,275,670 $13,379,677 6,365,374 | 5,620,688 4,577,781 5,950,058 2,049,810 2,171,250 2,826,467 3,975,414 Cleveland, Ohio. Baltimore, Md... Pittsburgh, Pa.. Detroit. Mich Buffalo, N. Y . . . . 1,379,020 1,416,936 2,007,076 1,082,562 1,045,287 | San Francisco, Cal., Milwaukee, Wis.... Cincinnati, Ohio..., Newark, N . J 1,920 1,920 1 693,741 739,231 1,138,456 1,175,080 1,192,996 1,252,055 New Orleans, La... Washington, D . C . . Los Angeles, Cal.... Minneapolis, Minn.. 608,781 589,169 1,149,650 493,818 •$1,258,812 $3,190,782 314,988,376 $300,680 135,404,531 1 6,193,099 90,593 6,500 3,331 4,508,373 58,116 11,082 44,267 2,013,918 42,151 79,289 3,054,643 996,921 $27,359 124,667 36,166 53,703 106,966 8,507 60,139 117,309 18,469 2,664 13,361 57,820 88 1,175,469 1,057,392 1,826,787 856,620 969,882 $644,262 203,385 28,535 1,313 173,309 19,785 38,716 1,287 120,599 5,977 10,468 40,547 70,376 38,807 354,013 123,821 7,857 71,512 51,541 7,258 3,053 5,784 6,505 1,920 703,968 1,095,455 1,109,833 29,978 37.815 81,643 1,560 36,980 60,469 3,725 4,830 110 290,371 508,755 1,020,607 433,617 10S.6U 40,311 57,899 17,374 206,267 38,388 35,741 140 3,532 1,715 35,403 42,687 $1,174,033 888,925 1,2S6,440 3,772 726,392 $47,728 81,792 100,489 $3,313 3S,813 16,871 33,196 1,716 $4,483 3,645 27,615 5,568 33,790 28,813 ! 90,214 736,060 528,454 379,777 7.142 643,631 23,360 43,727 121,263 23,349 17,999 21,628 44,009 410 77,875 4,755 453,244 279,733 .346,485 32,322 12,181 1,647 8,194 55,552 27,106 14,904 366 5,800 64 2,501 29,626 3,717 274 10,235 4,998 1,883 336 30,324 2,106 969 11,946 783 1,132 111,612 9,957 9,350 212 $7,017,592 $12,788 44,547 1,444 1,312,718 1,597 119,153 4,776 831,524 22,784 1,168,073 1,049,688 1,869,734 1,028,374 896,894 10,047 132,527 ., 53,538 H 198,966 15,266 42,826 17,427 5,836 1,239 $256,914 126,2S4 127,370 33,403 ■66,463 18,936 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IX 1910. $1,229,557 1,013,175 1,431,415 36,968 789,908 $1,215,722 969,762 763,773 3,772 762,979 34 75 Rochester, N. Y 26 St. Paul, Minn 27 Denver, Colo 28 783,179 668,055 523,548 51,223 746,742 762,550 595,509 483,541 8,892 644,590 29 30 31 32 33 515,173 336,444 352,215 14,268 446,375 424,921 297,918 349,108 34 35 36 BirmitighOT), Ate 37 38 352,957 1,883 11,974 411,482 348,687 39 40 41 42 670,282 247 592 240,836 233,367 220,53i 43 44 45 46 169,115 222,879 277,181 233,069 153,276 193,322 260,940 220,736 15,839 7,427 15,377 39 47 48 49 fi0| Albany,N.Y 399,514 473,782 111 361,225 380,253 472,646 54 1,136 2,157 19 Jersey City, N. J m 21 Seattle, Wftsh 22 Indianapolis,Ind 23 $43,413 $646,185 29,943 1,937 12,434 6,217 13,518 62,042 '$6,500 28,210 8,250 85 42i,827 6,042 397,324 357,568 4,270 4,881 9,992 404,643 $13,835 1 5,932 $24,992 20,219 410 54,544 11,938 14,268 1,883 4,166 19,021 3,022 $15,525 3,248 24,543 380,524 344,884 1,051 I [ 10,418 21,854 247 592 1,165 864 19,140 1 22,130 12,294 19,207 111 1,500 ; 10,855 368,080 38,823 102,210 626,434 10,558 187 sso 72 901 18,187 60 592 -3,245 15,103 7,081 210,781 19,729 153,226 160,722 260,940 200,530 1,444 41,014 2,480 22,702 14,395 5,035 13,761 50 16,108 351,256 394,772 39,287 58,389 6,903 192 8,779 20,621 350,241 111 4,074 1 ?*^ e x m e r e c e | P t s ? f Public service enterprises are the gross receipts of these enterprises, less receipts in error which are reported In Table 14. • Includes receipts from femes. * Receipts from rental of a gas-supply system owned but not operated by the city. 22,977 9,837 7 GENERAL TABLES, 131 1 TABLE 8.—REVENUE RECEIPTS OF PUBLIC SERVICE ENTERPRISES: 1910-Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this table, see page 39.] GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. CLASSIFIED ACCORDING TO ENTERPRISE FROM -WHICH RECEIVED. 1 Total. CITY. § Watersupply systems. Electric light and power systems. Gassupply systems. $338,522 1334,858 235,021 ! 235,021 266,501 291,343 16,384 234,297 I 234,297 51 57 Trenton, N.J 53 54 55 56 Camden, N.J 57 Salt Lake City, U t a h / . . . . . 58 W 60 Springfield, Mass 249,050 I 271,322 216,400 322,611 368,899 245,840 252,556 216,400 289,935 368,899 61 Wilmington, Del 62 61 6-1 65 232,618 13,489 172,738 807,752 109,018 231,098 66 Yonkers, N. Y 67 6S 69 Duluth, Minn 70 St. Joseph, Mo 241,310 184,111 244,926 512,459 3,417 ! 240,005 182,182' 224,120 282,511 71 72 73 74 75 235,564 ! 211,828 2,344 1,038 219,793 235,504 210,478 Troy,N. Y Utica, N. Y Elizabeth, N. J Fort Worth, Tex 76 Waterburv, Conn 77 78 Hoboken, ft. J 79 Manchester, N. H 80 Evansvillc, Ind 81 Akron, Ohio fi? Norfolk, Va 83 Wilkes-Barre, Pa 84 Peoria, 111 85 Erie, Pa : 194,018 150,004 256,071 172,545 160,086 3,423 188,883 1,174 18,134 240,773 i56,024 348,320 109,018 Ceme Docks, Markets teries and pub wharves, and and lic scales. landings. crema tories. $13,534 $456,090 $229,948 500 1,093 1,020 397 2,945 176 1,929 19,936 1,129 350 OS 970 194,018 149,977 246,810 158,766 133,370 27 321 3,117 3,428 13,806 3,117 552 i65,544 235,isi 14,670 200 % 126,034 252,443 341 120,838 249,147 103,171 i02,740 417 139,376 1,327 116,105 93,521 154,189 133,421 1,401 1,327 ... Allentown Pa Springfield, 111 . 106 Pawtucket R. I 107 Mobile, Ala.. 108 Saginaw, Mich 109 1 ... . 266,107 158,500 97,938 103,723 iie,io5 93,521 130,785 260,812 121,510 83,847 96,705 5,501 2,556 243 534 6,655 395 2,344 9,533 1,174 10,220 20,087 3,296 il 4,554 22,298 i3,5S6 5,295 5,186 8,551 is,2i8 $325,828 231,905 244,608 388 231,447 $4,907 3,116 29,455 5,873 165 242,485 221,844 207,238 273,878 322,901 4,585 41,456 6,178! 25,896 42,260 229,419 139 7,464 22,689 29,200 952- 228,472 174,483 214,817 455,673 4,524 7,628 9,001 22,891 126 226,121 200,295 9,443 8,774 196,li9 1,038 18,487 193,988 143,332 245,348 158,348 116,598 5,540 3,853 Rents. $7,787 $1,200 10,123 106 95 1,280 1,520 647 2,615 1,771 20,806 722 3,291 2,097 2,344 16,080 2,579 1,980 8,022 2,889 22,837 2,453 1,540 5,378 3,911 17,305 572 8,314 229 302 33,173 *i 662 4,676 6,025 5,706 10,079 26,775 5,666 30 647 17 3,712 14,659 155,053 13,527 3,428 14,406 12,948 225,925 3,117 7,375 2,069 5,622 124,486 100,249 195,307 157,711 1 12,631 12,531 4,204 10,448 41,569 15,255 200 5,113 309,025 23,479 82 10,510 9,733 53 2,784 35,535 50 13,055 14,703 3,296 3.086 2 119,571 239,552 3,377 9,593 341 95,i55 7,833 134,930 il6,495 92,051 122,577 3,548 1,327 5,528 1,353 23,058 256,065 121,510 83,299 87,731 4,958 18,422 708 9,130 406 2,054 5,897 1,174 1,851 7,143 3,224 1 10,606 3,608 i&3 820 78 82 117 386 8,i68 i6,632 5,540 6,309 5,0S4 1,936 8,391 553 Revenue receipts of public service enterprises are the gross receipts of these enterprises, less receipts in error which are reported in Table 14. | Sales. 511 534,07i 552,962 5,196 i,io6 3,165 27,200 23,565 i89,757 341 14,774 4,536 41,569 82 240,655 402,772 3,760 13,458 21,043 5,124 3,608 77,350 Rates, Fees, tolls, and charges, manufac- J and tures. permits. 148,138 758,632 107,494 m 323,536 Covington. Ky Wichita, Kans. i2,396 16,714 475 1,000 370,823 82 23,565 558,557 553,015 101 10? 103 104 105 $988 3,417 91 Portland, Me 9? East St. Louis III 93 94 95 Brockton Mass 97 98 99 100 South Bend, Ind" i9,6l2 1,862 32,676 219,793 128,145 150,243 $5,230 3,210 18,766 125,940 112,780 206,654 99,515 Savannah, Ga.. Oklahoma City, Okla Harrisburg Pa ... .... Fort Wayne, Ind '• Charleston, S. C Allother enter prises. $3,664 157,4S5 112,980 206,654 181,9S9 45,177 86 87 88 89 90 CLASSIFIED ACCORDING TO SOURCE. FINANCIAL STATISTICS OF CITIES. 132 TABLE 8.—REVENUE RECEIPTS l O F P U B L I C S E R V I C E E N T E R P R I S E S : 1910—Continued. (For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this tabic, sec page 39.] GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1910. i | i City number. CLASSIFIED ACCORDING TO ENTERPRISE FROM WHICH RECEIVED. Total. CUT. 110 111 Hicmx City, I o w a . . . . , - - - . . ..-,.. 112 1 Lancaster/Pa.. 113 1 Springfield, OhU»., T 114 Atlantic City, N. J Water<\ supply 9 systems* $133,275 89,346 163,633 89,801 187,066 | Electric light and power systems. Gassupply systems. Docks, Markets and pub* wharves, and lie scales. landings. $12 509 7,105 8,743 $133,263 88,097 156,528 81,058 187,066 Ceme teries and crema tories. CLASSIFIED ACCORDING TO SOURCE. Rates, All other tolls, and enter manufacprises. ] tures. $740 i $115,294 $13,415 2,877 84,557 7,625 146,732 802 81,044 1 187,066 j 7,645 115 I Little Bock, Ark 116 Rockford, 111 117 1 Bay City, Midi.. 118 York, Pa. 119 1 Sacramento, Cal 7,645 95,008 110,013 95,008 55,530 i62,052 i47,i48 120 121 122 Pueblo, Colo.... 123 1 Haverhill, Mass 124 I Lincoln, Netr.., 2,936 107,601 221,647 107,793 108,390 125 126 127 128 129 121,849 117,818 94,848 1,561 93,141 212,659 171,224 11,681 2,454 108,524 112,650 94,538 148,703 195,899 56,392 148,703, 191,359 48,604 58,664 1,259 64,934 103,806 116,982 58,027 637 63,99i 97,315 116,982 846 4,366 1 Salem, Mass 1 Topeka, Kans. .-»... 1 Davenport, Iowa..... 1 McKeesport, Pa T T ,.. 130 Wheeling, w , Va_ ¥ 131 132 133 134 135 136 1 San Diegn,Cai, T .,.. 137 138 139 140 141 142 143 144 T. Flint, Mich Chester, Pa Dubuque, Iowa. Montgomery, A l a . . . . . . . . . Woonsocket, R. I 150 Quincy.Hl 151 152 Newcastle, Pa 153 154 1,153 172,666 973 i3i,450 Tfi 156 157 158 Joliet,ni. 159 Auburn, N. Y 953 8,628 6,802 39,180 106,390 160 161 i 162 Charlotte, N. C 164 Portsmouth, Va irc 146,615 165,135 69,017 112,572 72,495 146,615 82,284 63,891 105,893 165 Oshkosh,Wis 166 167 168 169 Perth Amboy, N . J 1,087 71,063 125,541 124,276 104,814 70,235 118,006 124,276 104,714 92,207 19,697 92,207 175 176 177 178 179 67,948 190,331 3,558 50,221 70,675 64,052 54,903 I 69,884 1 50,621 180 181 182 183 184 _L 149,756 2,000 27 988 1,493 310 261 92,961 10,980 104,936 2,838 10,571 116^647 i 61,560 J $i6,769 96,i06 219,351 107,766 107,402 145 Racine, Wis 146 147 148 Elmira,N.Y 149 170 Pittsfield, Mass 171 172 173 174 467 $54,016 129,271 107,203 $73,226 9,295 227 6,615 120 162,245 1,143 10,421 60 52,027 526 1,422 2,454 1,259 97 50 6,504 90,W2 216,427 106,537 88,240 12,572 1,471 27 3,244 4,047 2,123 159 16,898 106,071 111,368 91,538 6,476 2,895 303 111 5,916 4,023 1,438 5,279 2,117 7 1,450 180 171 26,289 10,864 43,385 9,562 2,075 54,191 97,315 116,916 95! 5,903 66 64 87,021 6,414 16,652 1,221 6,268 1,707 339 120 142,234 093 11,330 60 160 17,136 913 122,139 54 38,268 99,196 3,650 912 2,708 128,766 156,615 55,569 101,889 14,565 3,919 3,022 3,061 64 i&m 4.976 1 67,600 1,087 • i94 175 i 5^7 293 16,258 1,740 861 1,727 2,549 6,412 146 1,259 499 351 9,287 237 50 571 4,452 1,260 1,617 3,964 1,708 1,966 9,257 68,507 115,767 122,180 102,263 2,556 7,259 2,096 997 2,i36 91,207 17,561 1,000 7,886 40,292 149,221 ! 67,680 ! 177,467 J 49,953 6,522 4,551 10,397 68,798 60,315 49,373 64,305 38,955 5,168 1,318 165 3,234 4,601 10,261 4,022 3,010 69,485 1,087 7,535 7,672 2,961 3,628 3,152 2,515 100 1,449 6,536! 13 150 14,732 367 2 4,341 888 60 37 233 206 8,436 2,437 248 1,611 525 266 1,000 3,892 2,395 10,070 2,182 1,638 3,162 1,521 1 2,136 Revenue receipts of public service enterprises arc the gross receipts of theso enterprises, left receipts in error which are reported In Table 14. 355 10,164 277 6,615 953 ioo 40,224 1,823 148,532 167,061 37,389 10,866 6,864 2,838 10,571 895 $4,160 1,747 8.933 14 2,936 10 1,626 1,070 10 4,540 6,927 59,551 1 Sales. 7,407 5,728 2,278 2,784 5,376 4,205 2,454 5,380 5,126 6,674 3,010 i 823 i,606 1,015 838 298 238 17,148 5 953 1,885 il2,297 $406 165 343 7,941 183,453 163,831 341 2,821 5,066 013 1 77,471 49,098 Rents. 11,303 86,660 1,624 i7,56i ' 10 3,628 6,802 50,22i 69,069 63,037 47,543 64,739 3,277 31,939 39,180 101,790 53,480 100,653 67,948 70,187 $936 1,300 180 50 il5,632 11,495 2,296 72,132 107,730 142,422 4,135 10,043 3,675. 861 98,072 47,484 i | Fees, charges, and permits. 22 75 FINANCIAL STATISTICS OF CITIES. 134 TABLE 9.—GOVERNMENTAL COST PAYMENTS 1 FOR EXPENSES [For a list of tho cities arranged alphabetically by states, with the number CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, OB ACCOUNT FOB WHICH PAID. I.—General government. Total. Executive. Total. Grand total, Group I Group II Group III Group IV Legislative. $449,219,789 953,402,487 $3,103,858 305,666,173 40,679,566 6,099,190 3,883,557 2,740,174 1,595,939 650,178 461,158 46,261,769 31,943,278 Judicial. Finance offices and accounts. General law offices. Other executive) offices. Elections. $1,553,272 $13,448,756 $3,194,953 $5,002,065 $4,625,982 $15,622,651 2,196,796 457,119 309,206 231,832 3,249,334 860,590 557,832 334,309 Chief executive offices. 786,065 250,636 285,394 231,177 9,270,505 1,935,917 1,341,147 901,187 General government buildings, $6,850,947 3,573,424 616,893 258,629 177,036 14,561,069 623,746 267,604 171,235 5,446,434 704,111 399,587 299,815 GROUP L-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. $119,681,592 36,958,559 26,436,007 11,990,027 18,103,858 $14,970,267 5,535,001 4,536,367 1,433,451 $270,650 377,507 110,716 55,709 80,160 $216,519 109,163 45,675 15,086 43,525 $2,668,853 1,405.385 1,340,414 315,838 482,174 $955,687 465,654 195,858 40,811 64,272 $909,456 309,460 503,547 196,689 194,302 $1,020,566 478,666 740,5S7 73,500 173,671 $6,181,837 1,857,454 1,141,120 634,316 816,318 $2,746,699 531,712 453,450 101,502 175,444 8,603,894 8,241,903 10,679,081 6,901,927 7,290,093 1,212,365 958,455 1,559,832 837,993 875,569 70,893 61,910 78,942 73,901 63,732 34,859 15,893 41,821 15,309 68,125 393,491 280,646 376,949 196,953 185,090 37,793 37,371 79,579 33,276 34,858 69,520 64,125 194,665 99,993 64,520 159,651 140,840 161,018 16,010 63,824 340,024 225,149 464,485 312,8S2 295,731 106,134 132,521 162,373 89,674 99,686 San Francisco, Cal. Milwaukee, Wis.... Cincinnati, Ohio... Newark, N . J 8,916,658 5,916,615 7,391,367 6,611,055 1,382,595 741,424 1,146,514 715,605 65,944 46,097 62,155 61,009 14,717 19,902 32,489 22,876 254,632 109,448 393,331 178,017 39,246 19,459 46,153 26,613 138,362 81,691 67,490 52,226 157,565 70,032 110,676 54,824 495,352 298,684 308,030 199,242 216,777 96,111 126,190 117,793 New Orleans, La... Washington, D. C . Los Angeles, Cal... Minneapolis, Minn. 4,210,546 8,176,134 4,829,712 4,727,145 21,037 18,562 .30,216 24,464 16,864 116,221 144,501 275,239 153,323 33,512 16,910 49,433 20,306 136,405 81,747 64,306 15,830 7,347 682,437 907,913 555,909 121,109 23,538 241,751 313,736 249,736 185,219 23,163 95,327 81,953 89,920 $41,390 53,807 70,636 12,003 27,464 New York, N . Y . . Chicago, Hi Philadelphia, Pa.. St. Louis, Mo Boston, Mass Cleveland, Ohio.. Baltimore, Md... Pittsburgh, Pa... Detroit, Mich.... Buffalo, N . Y . . . . 41,668 50,909 GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. Jersey City, N. J . . Kansas City. Mo.. Seattle, Wash Indianapolis, Ind. Providence, R. I . . $3,151,388 3,577,373 3,640,805 2,916,659 3,322,578 $268,422 452,936 434,755 126,932 234,514 $23,907 35,184 51,773 17,133 33,994 $11,240 8,560 6,901 6,520 8,331 $112,192 149,727 115,224 57,816 67,577 $15,818 46,080 44,841 11,919 15,121 $33,561 46,648 104,126 17,484 46,352 $1,111 99,824 32,281 24,876 $29,203 13,106 8,973 4,027 10,796 Louisville, Ky Rochester, N . Y . . St. Paul, Minn.... Denver, Colo Portland, Oreg 2,911,526 3,408,930 2,799,100 4,098,397 2,302,887 267,810 299,079 240,224 804,902 174,129 5,777 38,084 48,303 39,272 8,446 9,093 10,004 4,490 30,252 5,913 107,883 84,583 34,081 232,306 49,996 39,153 20, Gil 13,512 28,166 15,629 41,167 40,365 47,027 51,261 55,635 3,382 48,268 49,963 93,900 6,467 26,631 25,514 19,901 238,419 2,989 34,719 31,615 22,947 86,326 29,054 Columbus. Ohio... Toledo, Ohio Atlanta, Ga Oakland, Cat Worcester, Mass... 1,957,219 1,965,059 1,693,075 1,835,320 2,335,759 162,754 163,734 121,420 186,119 134,980 17,172 17,720 20,895 38,093 11,955 6,182 7,363 6,402 5,039 9,403 32,760 24,001 66,440 79,816 46,462 13,742 16,441 8,222 7,563 5,921 24,279 43,312 5,569 15,844 30,199 36,624 22,725 2,509 20,343 11,514 22,622 15,580 4,353 12,600 9,373 16,562 7,025 6,731 19,526 Syracuse, N. Y . . . . New Haven, Conn. Birmingham, Ala.. Memphis, Tenn.... Scranton, Pa 2,062,139 1,917,766 941,857 1,604,482 1,213,421 229,193 140,647 76,065 113,087 28,117 6,445 3,497 3,000 8,462 57,914 44,471 29,702 58,619 46,503 12,112 6,946 8,125 13,331 13,177 49,265 13,177 11,430 1,200 7,965 26,689 18,129 867 91,170 7,537 5,351 7,014 22,013 7,333 20,990 34,909 6,879 10,726 2,000 35,574 11,219 8,551 4,195 5,730 Richmond. V a . . . Paterson.N. J . . . Omaha, Nebr.... Fall River, Mass. 1,274,867 1,321,151 1,781,424 1,524,421 161,671 85,337 145,556 01,182 10,186 11,459 34,616 16,909 4,616 3,460 5,946 5,103 60,655 36,443 51,032 32,526 7,668 8,203 12,212 3,575 10,427 8,668 9,534 11, U6 3,556 880 6,943 8,996 38,333 8,814 4,868 26,230 7,396 20,405 12,957 Dayton, Ohio Grand Rapids, Mich. Nashville. Tenn Lowell, Mass 1,397,975 1,278,045 1,009,006 1,362,147 104,834 110,887 64,167 97,403 11,821 19,248 6,905 9,321 8,999 2,941 4,878 4,412 19,009 39,913 22,932 30,618 10,041 6,647 9,223 5,323 23,674 8,231 11,321 16,053 12,982 6,815 271 14,193 11,883 12,389 3,500 5,525 14,703 5,137 17,473 Cambridge, Mass.. Spokane, Wash.... Bridgeport, Conn. Albany, N . Y 1,615,107 1,483,996 1,203,520 1,341,120 113,469 149,439 81,234 171,134 15,998 18,535 11,430 26,521 f'Sl 37,602 36,971 28,005 41,233 5,024 18,835 2,565 11,297 11,280 47,010 17,077 7,141 9,626 23,936 5,222 4,756 9,052 26,375 5,125 12,361 16,160 »Governmental cost payments for expenses are the gross paymentstorexpenses, loss payments in error which arc reported In Tablo 15. 20,187 10,600 12,491 16560 GENERAL TABLES. 135 OTHER THAN OP PUBLIC SERVICE ENTERPRISES: 1910. assigned to each, see page 87. For a text discussion of this table, see page 40.1 CLASSIFIED ACCORDING TO DEPABTHENT, OFFICE, OB ACCOUNT FOB WHICH P A I D — C o n t i n u e d . II.—Protection to person and property. Total. Police department. [ $111,932,618 $58,752,108 III.—Health conservation and sanitation. Fire de partment. Building and other inspection.3 $878,497 $15,005,420 $3,800,291 Militia and armories. Allothcr. Total. Sewers and Health sewage conservation. disposal. Refuse col lection and disposal. Allother. $8,710,474 $331,638 14,938,323 2,553,065 1,769,872 981,963 5,125,389 1,754,247 1,146,306 684,532 323,218 26,637 17,407 14,376 Street cleaning. I 3 ~76,315,058 1j 42,826,778 7,830,801 17,063,674 5,105,852 11,596,735 2,983,677 6,957,181 809,314 35,271 21,421 12,491 26,793,860 8,444,245 6,046,801 3,720,511 2,996,376 i 441,436 237,806 124,673 $3,496,332 j $14,330,456 1 $9,059,173 2,888,730 311,921 184,852 110,829 30,488,798 1 6,246,686 6,528,705 1,374,776 4,535,989 893,290 2,726,964 544,421 $5,935,943 $20,243,228 3,855,177 819,930 759,114 501,672 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. S9,3S3,601 3,091,610 1,439,311 1,131,267 1,570,665 $1,700,701 301,913 127,830 77,119 191,821 $754,075 341,018 595,882 74,248 66,536 $12,443,414 3,476,417 2,334,500 1,237,361 2,096,772 $2,879,773 475,074 523,374 177,816 457,861 $1,232,029 722,990 103,861 177,469 386,519 $8,224,192 957,225 1,227,795 743,396 505,459 $103,806 1,268,026 524,470 125,995 726,449 82,920 763,714 894,398 999,983 821,917 960,471 61,182 73,929 61,509 28,146 24,191 63,830 17,560 297,540 32,594 6,635 822,101 900,152 9S8,374 632,310 617,744 159,336 161,334 251,062 116,767 114,562 56,023 102,537 44,322 52,041 74,047 223,665 333,951 424,614 378,159 218,065 373,097 247,460 253,500 71,997 210,158 9.212 1,181 1,438,964 740,141 846,341 618,315 47,718 28,339 49,321 47,312 156,116 22,217 54,128 34,019 761,614 535,925 736,204 116,148 76,299 78,019 201,836 259,150 140,069 63,994 102,795 255,529 208,344 225,931 222,363 205,623 201,964 456.593 619.531 362,OSS 514,882 3,839 60,811 77,365 33,247 44,955 151,207 140,186 35,884 782,362 796,910 275,915 316,806 173,700 151,229 76,473 52,973 72,615 163,581 23,936 67,169 203,419 294,867 114,423 121,876 169,009 180,257 56,103 73,528 $28,661,696 10,192,202 6,810,965 3,312,857 4,073,242 $16,396,347 6,457,631 4,556,004 2,011,626 2,224,177 $426,969 1,723,851 2,279,032 2,533,782 1,697,570 2,074,735 839,735 1,290,619 1,102,443 814,913 1,000,518 340 2,576 122,302 3,124,692 1,382,773 1,809,501 1,521,227 1,481,891 592,026 850,502 820,370 950,971 2,055,192 1,002,128 415,534 1,116,445 482,489 373,455 41,903 18,597 19,993 77,195 "6,*i2i' GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. I 1,500 $358,759 335,946 403,010 466,230 464,799 $9,556 47,679 36,331 11,756 21,957 $1,233 10,537 11,333 11,337 14,730 $253,899 325,422 i 326,351 291,205 322,862 $35,006 49,479 119,723 46,601 77,144 $25,739 2,855 33,291 36,364 127,717 $143,486 220,359 147,199 10*899 84,893 $49,663 52,137 26,141 97,963 27,693 429,285 387,733 231,796 273,494 259,359 7,500 355,452 451,165 371,181 363,142 346,681 17,106 18,225 12,773 30,942 21,636 2,900 8,856 2.193 68,102 5,766 309,263 428,085 203,112 233,114 200,345 ! 56,9-12 56,449 36,726 83,900 21,483 28,920 23,723 35,848 24,530 19,603 121,055 145,438 97,013 120,417 145,313 98,921 200,952 36,947 5,760 13,941 3,425 1,523 1,578 3,507 24 25 23 27 23 589,650 494,019 461,017 435,304 I 468,135 255,346 201,594 240,233 186,192 205,315 10,299 311,733 261,019 200,840 205,330 253,072 10,895 10,525 9,401 18,402 8,323 11,671 17,851 244 1 25,380 | 241,494 124,993 294,092 156,935 271,656 39,870 24,854 53,687 21,690 53,349 51,199 13,751 18,715 17,893 82,331 98,837 56,478 52,823 71,141 93,643 51,533 23,592 168,837 46,206 38,641 i,323 25 29 30 31 32 33 437,293 530,087 301,311 416,939 223,386 195,958 263,524 124,378 201,184 106,016 225,483 247,521 160,541 184,164 93,869 9,077 6,132 7,139 21,102 8,252 6,775 12,910 9,253 10,439 10,249 268,136 127,061 115,758 200,002 133,319 78,493 27,027 32,011 52,876 9,102 14,920 16,044 7,544 12,012 22,312 101,127 67,382 15,573 61,246 34,000 73,591 16,603 60,630 73,656 67,905 339,474 403,743 639,812 338,413 151,172 177,403 157,635 169,480 443 161,805 220,905 442,714 164,482 12,740 2,235 27,164 3,634 3,320 3,200 12,299 324 | 170,090 105,668 124,059 166,773 30,101 19,433 27,661 60,649 23,131 11,892 35,277 19,652 36,803 39,983 59,921 43,913 74,050 34,300 1,200 42,434 * 371,841 301,776 278,851 335,236 178,439 117,256 120,236 153,921 3,470 4,725 7,468 4,860 6,688 4,429 7,971 45 134,380 139,226 116,571 124,924 15,296 64,519 23,709 24,543 16,423 13,805 698 14,224 51,955 25,460 51,781 42,656 50,406 34,113 40,383 43,401 300 1,329 1,248 183,244 175,366 143,176 175,162 16,346 2,013 11,150 2,327 229,845 183,205 99,207 94,645 59,889 36,492 9,565 20,447 47,242 8,609 8,957 4,749 35,986 64,181 43,500 64,593 86,624 73,923 32,185 4,851 104 $1,005,329 913,464 869,107 873,553 956,599 $631,640 499,302 416,933 384,230 455,113 804,743 865,979 675,413 735,630 633,442 321,696 293,089 330,065 389,193 168,948 102,602 134,922 191,162 $4,141 1,425 7,437 1,278 128,483 169,560 179,173 185,203 6,641 18,914 4,820 7,506 i Includes inspection of factories, tenements, boilers, wires, lights, weights and measures, etc. $601 3,378 5,415 3,692 212 125 100 19 20 7\ 22 23 34 35 36 37 38 34 40 41 42 43 44 45 46 47 48 1 49 50 FINANCIAL STATISTICS OF CITIES. 136 TABLE 9.—GOVERNMENTAL COST P A Y M E N T S 1 F O R EXPENSES [For a list of the cities arranged alphabetically by states, with the number CLASSIFIBD ACCORDING TO DEPARTMENT, OFFICE, OB ACCOUNT FOR WIHCII P A I D — C o n t i n u e d . V.—Charities, hospitals, and corrections. IV.—Highways. Total. Grand total Group Group Group Group I II III IV 1154,778,717 36,518,695 8,171,139 5,680,155 4,408,728 v Care and repair of streets, pave ments, and curbing. Care and repair of bridges other than toll. Snow and ice removal. Street sprinkling. $1,203,899 |S18,506,335 12,808,009 $2,379,876 $2,448,107 $25,566,100 11,899,311 2,884,014 1,976,194 1,746,816 2,020,587 397,365 249,796 140,261 2,034,468 147,153 128,841 69,414 General [supervision. 766,586 201,588 140,937 94,788 956,294 .747,439 386,459 357,915 Street lighting. 17,451,289 3,573,640 2,652,628 1,8S8,543 All other. Total. $1,866,391 $29,621,797 1,390,160 219,940 145,300 110,991 23,534,803 2,998,765 1,750,936 1,337,293 Super vision. Charities. $468,728 [$14,607,634 314,945 65,857 52,339 35,587 11,378,082 1,237,400 1,188,106 704,046 G R O U P I . - C I T I E S H A V I N G A P O P U L A T I O N O F 300,000 O R O V E R I N 1910. N e w York, N . Y . . Chicago, 111 Philadelphia, P a . . St. Louis, Mo Boston, Mass 1 2 3 4 5 $15,678,136 2,484,797 2,692,385 1,654,804 2,262,505 $392,107 42,762 79,533 58,052 42,480 $3,780,874 830,003 584,265 573,837 910,574 $686,798 448,736 103,902 41 224,002 177,318 624,168 485,494 981,055 446,693 155,534 30,190 40,924 11,516 42,610 8,103 63,665 23,515 84,086 29,278 90,702 43,037 1,608 10,994 25,234 17,759 20,113 48,901 5,303 37,392 1 6 7 8 9 10 Cleveland, Ohio.. Baltimore, M d . . . Pittsburgh, P a . . . Detroit, M i c h . . . . Buffalo, N . Y . . . . 914,074 1,122,498 1,361,550 1,091,298 1,032,164 11,038 18,064 11 12 13 14 San Francisco. Cal. Milwaukee, W i s . . . . Cincinnati, O h i o . . . Newark, N . J 834,724 556,176 1,052,339 586,424 18,450 17,559 440,743 79,858 483,422 129,580 15 16 17 18 N e w Orleans, L a . . . Washington, D . C . Los Angeles, C a l . . . Minneapolis, Minn. 486,958 1,191,301 778,399 738,163 8,800 13,920 10,894 31,537 182,270 724,495 319,156 145,506 6,405 14,985 $1,539,908 35,098 108,555 89,188 $9,278,449 1,033,634 1,735,988 717,306 710,295 $94,564 37,770 58,991 126,507 $9,944,789 1,823,710 2,640,154 856,451 1,607,430 8,095 303,158 360,697 511,572 2,389 331,864 267,026 72,191 259,895 66,418 103,831 597,654 664,813 516,678 354,295 526,562 31,484 111,438 10,474 7,600 314,769 211,961 429,862 283,810 51,223 60,310 12,985 262,213 397,854 272,457 293,911 $43,272 246,577 159,459 9,085 6,131 22,232 138,289 177,536 577 32,300 30,049 $206,674 «S5,137,837 790,4S8 1,685,124 290,984 866,607 308,403 10,567 20,536 9,865 26,066 316,303 227,812 227,957 699,071 457,930 608,309 636,728 4,460 333,753 165,204 280,128 78,062 209,602 981,761 256,488 152,378 95 28,683 3,208 4,791 81,883 241,288 90,876 26,803 $4,016 $11,873 6,119 2,100 18,900 68,911 I GROUP n . - C I T I E S HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. 29 $139,059 68,233 $297,187 260,677 300,215 338,119 521,965 $21,015 35,943 2,135 133,635 182,855 Louisville, Ky Rochester, N. Y S t Paul, Minn Denver, Colo Portland, Oreg 335,979 484,431 478,785 532,061 260,018 14,620 3,358 12,041 10,748 8,910 154,032 103,255 71 744 239,985 69,346 Columbus, Ohio Toledo, Ohio Atlanta, Ga Oakland, Cal Worcester, Mass 1,200 252,078 232,495 340,322 341,982 31,292 57,947 117,086 132,688 134,250 6,860 37,119 10,864 Syracuse, N . Y New Haven, Conn.. Birmingham, Ala. - . Memphis, Tenn Scranton, Pa 242,953 235,431 123,331 296,890 156,487 60,947 75,927 73,121 122,051 77,337 28,823 15,713 900 18,401 4,085 Richmond, Va Paterson.N. J Omaha, Nebr Fall River, Mass.... 157,471 108,876 196,292 232,191 4,064 3,524 9,818 81,337 35,336 81,623 91,936 4,514 5,817 Dayton, Ohio Grand Rapids, Mich Nashville, Tenn Lowell, Mass 159,080 98,552 150,467 197,927 2,000 5,492 1,800 4,144 59,746 35,108 63,387 46,777 10,372 8,891 9,187 2,948 Cambridge, Mass.... Spokane, wash Bridgeport, Conn... Albany, N . Y 232,423 170,048 222,838 120,283 7,078 68,056 48,853 71,378 27,061 25,903 14,339 52,898 4,112 Jersey City, N. J . . . . Kansas City, Kans.. Seattle, Wash Indianapolis, Ind... Providence, K. I . . . . 2,840 25,691 13,391 4,746 2,000 1,644 2,674 "4,"776* $3,369 $10,075 2,633 37,079 4,111 $142,898 171,429 120,634 149,146 273,753 $1,786 2,127 18,259 23,936 19,4S0 $94,690 183,790 26,232 109,990 129,243 53,311 81,493 80,954 29,356 163,322 238,371 233,877 162,859 135,820 4,005 12,383 27,503 15,438 8,111 234,133 209,470 93,633 267,270 4,683 64,686 51,952 50,847 153,015 96,610 102,512 129,765 3,086 3,997 5,095 14,745 7,246 43,821 33,471 139,765 2,870 222,976 110,367 86,947 37,069 107,277 72,751 3,665 6,616 155,426 114,328 29,910 53,655 17,203 30,547 21,318 21,146 8,475 $15,695 43,206 30,809 931 2,378 11,833 27,318 45,482 12,241 47,161 11,195 21,530 52,193 73,540 82,334 91,695 6,164 16,974 12,625 30,360 19,757 69,988 30,072 45,733 98,993 35,386 32,635 27,120 82,862 54,504 63,704 88,753 "isjisi" 8,139 ""*500 10,252 12,426 6,174 5,044 6,025 5,0S7 12,504 659 21,6S2 2,870 86,902 121,211 73,237 6,347 670 24,297 200 76,048 55,788 59 158,561 6,627 76,038 33,980 46,761 133,319 19J717 2,462 357 87,674 19,291 112,480 49,410 4,690 64,270 36,288 59 114,553 3,631 6,417 25,523 "4,986' 125,268 4,951 7 5,014 3,813 5,278 65,058 13,500 » Governmental cost payments for expenses are the gross p a y m e n t s for expenses, less payments i n error w h i c h are reported In T a b l e 15. 42,401 132,433 16,245 76,052 2,476 f'2£ GENERAL TABLES. 137 OTHEB THAN OF PUBLIC SERVICE ENTERPRISES: 1910—Continued, assigned to each, see page 87. For a text discussion of this table, see page 40.] CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, OR ACCOUNT FOR WHICH P A I D — C o n t i n u e d . V.—Charities, hospitals, and corrections—Con. Hospitals and Prisons and insane in reformatories. j institutions. VI.—Education. CLASSIFIED B Y PAYEE. VIII.—Miscellaneous. Total. Schools. Libraries. Art gal leries and museums* $133,533,813 $126,190,376 $6,408,639 $934,79S 82,389,711 1 77,461,819 22,334,905 21,241,926 17,039,799 ! 16,282,404 11,769,398 | 11,201,227 4,053,504 1,042.857 754,115 558,163 874,388 50,122 3,280 7,008 j VII.—Rec reation.* Paid to public. Paid to departments, enterprises, and accounts of city. Total. Damage settlements for ' personal injuries. $16,108,808 $5,511,063 $2,131,385 $3,379,678! $447,196,840 $2,022,949 11,834,474 2,269,142 1,244,994 760,198 3,905,068 783,049 479,604 343,342 1,570,088 268,439 170,320 122,538 2,334,980 HM)!, 734,510 514,610 65,844,822 309,284 45,871,182 220,804 30,746,326 931,663 403,747 390,587 296,952 All other. 1 5 | $10,202,618 1 8^055,22S 1,275,262 375,242 496,886 $4,442,817 3,786,548 i 420,246 135.249 100,774 | GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. $1,178,129 323,610 259,725 194,194 $3,407,6S9 632,678 444,833 391,451 516,043 $1,192,589 400,544 510,195 171,016 224,780 $32,490,598 9,942,737 6,443,4S2 3,130,227 4,800,344 $30,753,423 9,530,554 6,076,1S3 2,904,882 4,418,756 226,204 222,396 8,058 57,872 210,910 63,047 203,282 171,781 58,746 61,629 2,976,704 1,937,416 3,141,219 1,877,578 1,843,228 2,6S8,371 1,864,916 2,752,542 1,759,924 1,682,437 72,500 3SS,707 101,102 139,518 239,084 231,872 259,484 440,146 126,234 56,394 68,697 118,520 1,771,884 1,767.908 1,953,487 2,122,343 1,678,559 1,648,497 1,820,817 2,010,770 78,986 89,6S3 132,670 111,573 39.116 517,594 103,700 103,098 88,50S 194,196 58,704 17,686 1.015,587 2,141,8S9 1,307,453 1,725,597 978,525 2,076,593 1,202,027 1,614,013 37,062 65,296 100,527 110,301 $559,046 88,543 107,574 31,151 16.552 21,273 14,339 29,728. 4,8 1,2 $3,424,223 2,754,327 808,192 314,606 1,141,481 $2,068,469 749,368 119,962 50,270 92,218 $679,090 538,488 44,705 3,964 46,405 $1,389,379 210.880 75,257 46,306 45,813 $119,464,017 36,749,370 26,424,o31 11,895,981 18,079,039 $217,545 209,189 11,476 94,045 24,819 1 2 3 4 5 262,489 344,640 410,612 352,519 271,763 89,656 34,847 117,004 58,359 48,328 13,504 13,235 30,443 20,089 25,509 76,152 21,612 86,561 38,270 22,819 8,560,734 8,216,687 10,665,125 6,894,989 7,187,900 43,160 25,216 13,956 6,938 102.193 6 7 S 9 10 398,596 169,444 160,373 247,007 74,269 76,316 74,916 45,517 51,213 9,799 22,979 23,056 66,517 51,937 45,517 8,916,658 5,814,697 7 388,141 6,598,712 101,918 3.226 12,343 11 12 13 14 85,251 291,501 187,530 209,920 81,817 35,113 53,856 34,783 58,692 3,480 19 8,474 23,125 31,633 53,837 26,309 4,209,802 8,146,985 4,803,065 4,718,047 744 29,149 26,647 15 16 17 18 $14,374 40,960. 6,722 5,976 $75,508 134,102 24,724 22,443 $3,151,388 3,568,039 3,492,446 2,916,659 3,283,922 $9,334 148,359 1? 10,741 GROUP 1I.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. $78,801 127,069 24,132 91,090 60,299 85,212 50,922 49,239 115,487 2,207 11,899 81,752 $1,154,742 1,121,131 1,367,043 1,065,178 1,042,467 $1,108,894 1,071,338 1,254,070 1,005,632 1,011,095 $45,848 45,620 112,973 59,546 28,038 106,520 13,689 21,975 75,731 822,008 938,440 92S.169 1,223,543 920,898 757,448 938,440 868,582 1,170,522 889,596 59,587 34,135 29,694 31.317 20,913 36,331 789,859 777,671 3S2.253 656,276 842,432 764,456 751,694 359,833 605,894 787,292 25,403 25,977 22,420 45,138 55,140 671,164 712,476 280,865 394,102 $77 053 625,218 683,644 274,961 377,232 554,622 40,946 28,832 5,904 16,870 19,431 299,452 538,602 617,866 500,946 298,452 513,993 5SS,221 470,867 1,000 24,609 29,645 30,079 527,761 552,121 306,533 436,065 503,660 504,009 23,2S3 41,553 17,650 22,151 554,609 595,194 321,818 413,168 524,771 568,590 307,035 $50,602 131,030 28,190 36,004 1,200 53,655 4,900 19,500 22,363 6,878 39,318 57,035 2,720 37,678 3,065 12,586 2,106 9,083 4,459 3,894 42,408 32,097 10,119 413,914 $4,173 3,334 64,560 29,838 26,604 17,783 12,600 18,1 1,< 5,244 5,000 3,000 818 6,559 1,500 $77,119 200,071 142,037 77,236 86,509 175,062 31,446 28,419 84,850 179,194 132,127 219,270 76,033 52,740 4,252 42,607 77,557 15,362 1,822 35,552 2.939 15,191 37,378 2,430 7,055 74,618 18,148 2,911,434 3.408,930 2,788,359 4,098,397 2,299,873 22,522 95,889 53,158 55,098 45,882 13,834 23,199 8.875 2,396 7,716 7,984 5,665 5,263 5,850 17,534 3,612 2,396 5,470 1,896,591 1,965,059 1,667,324 1,829,697 2,324,483 45,395 46,148 U,0S3 115,853 16,471 12,624 11,5SS 3,534 13,954 15,535 12,624 4,221 2,591 8,718 7,367 943 5,236 15,535 2,062,189 1,917,766 899,532 1,602,723 1.213,421 54,331 21,253 47.742 24,051 16,330 1,884 10,03S 12,301 5,219 9,537 10,167 11,111 1,884 501 2,137 1,271,070 1,321,151 1,781,424 1,524,421 13,077 30,069 39,296 24,060 10,964 11,434 6.360 13,213 417 1,308 5,859 4,735 11,017 5,052 7,354 1,397,975 1,255,893 997,192 1,356,224 69,351 38,331 28,743 6,040 35.399 4,135 6,3S9 2,996 .30,121 2.685 5,691 3,044 5,278 1,450 1,614,912 1,481,685 1,203,520 1,341,120 2,246 * Includes parks, playgrounds, baths, and public entertainments. I Includes some expenses for supervision which can not be reported separate./. 19 38,656 92 "3,"6i4 22 23 24 25 26 27 28 25,751 5,623 11,276 29 30 31 32 33 42,325 1,759 34 35 36 37 60,625 3,797 40 41 42 22,152 11,814 5,923 44 45 46 195 2,311 47 48 49 50 FINANCIAL STATISTICS OF CITIES. 138 T A B L E 9 . — G O V E R N M E N T A L COST P A Y M E N T S 1 F O R EXPENSES [For a list or the cities arranged alphabetically by states, with the number GROUP in.—CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1910. CLASSIFIED ACCOEDlNa TO DEPARTMENT, OFFICE, OR ACCOUNT FOE WHICH PAID. I.—General government. Total. Executive. Total. Legislative. " Chief executive Finance offices and accounts. General law offices. Other executive Judicial. Elections. General government] buildings. $1,603,626 1,034,154 1,347,797 780,659 814,243 1115,730 72,916 92,869 67,357 45,360 $9,277 5,441 16,372 9,188 3,650 94,296 2,000 7,282 6,481 3,440 535,517 32,578 39,682 27,219 31,005 $8,463 3,317 2,089 5,486 5,026 $20,418 13,787 11,436 9,959 $11,217 4,739 7,571 31 $19,034 7,259 Camden, N . J Salt Lake City, Utah... Dallas, Tex Lynn, Mass Springfield, Mass 1,021,754 1,267,944 843,420 1,110,336 1,640,549 88,645 157,024 70,222 96,486 77,400 12,852 16,274 3,536 13,345 8,124 5,005 3,749 18,294 3,777 4,578 33,460 47,791 24,707 35,157 35,900 6,0S5 12,652 6,301 6,012 3,519 14,714 47,650 4,393 12,993 13,874 597 2,657 1,938 15,489 8,93S 7,449 14,476 4,316 8,483 11,775 6,737 9,713 2,437 61 62 63 64 65 Wilmington, Del... Des Moines, Iowa.. Lawrence, Mass Tacoma, Wash Kansas City, Kans. 704,729 1,222,536 1,137,449 1,099,053 698,589 74,486 73,993 57,567 100,496 51,218 7,508 2,861 7,558 9,032 9,565 3,326 19,514 2,929 3,278 2,750 23,924 16,883 18,317 39,307 10,817 3,825 10,585 1,097 14,997 6,661 16,939 13,6S2 12,622 8,909 3,218 3,8S3 8,652 7,805 11,224 5,031 3,403 2,562 3,373 10,715 3,182 6,392 14,606 6,82$ 66 67 68 69 70 Yonkers,N.Y Youngstown, Ohio.. Houston, Tex Duluth,Minn St. Joseph, Mo 1,501,052 773,782 773,653 1,011,022 782,619 149,338 46,307 74,779 100,938 74,477 18,376 7,006 1,487 15,328 7,647 5,507 5,776 15,148 3,401 3,079 46,958 11,260 25,479 27,432 20,720 14,462 6,153 16,182 7,423 10,956 25,200 8,538 9,632 12,423 20,929 14,759 1,220 1,046 11,561 3,620 17,714 5,000 1,895 18,974 2,500 71 72 73 74 75 Somerville, Mass Troy,N.Y Utica,N.Y Elizabeth, N . J Fort Worth, Tex.... 1,097,701 1,100,920 1,024,025 650,294 605,364 71,344 122,561 102,575 54,796 72,591 13,078 14,167 13,711 6,790 2,724 4,058 5,5S4 4,772 1,522 20,991 26,739 30,195 30,496 28,130 28,880 2,490 8,732 7,691 3,735 4,888 10,265 21,203 20,709 2,597 4,239 6,250 20,759 9,288 59 858 12,114 7,918 6,105 3,512 8,464 9,807 7,990 5.858 6,499 76 77 78 79 Waterbury, Conn... Schenectady, N. Y.Hoboken.N.J Manchester, N. H . . . Evansville, Ind 866,320 829,062 910,421 728.273 563,887 85,360 108,239 74,356 52,944 37,025 7,904 15,448 13,604 6,674 5,400 3,072 6,780 2,074 4,229 4,066 26,826 30,335 26,529 20,189 12,053 10,837 6,690 5,081 994 2,106 7,527 24,4?2 5,030 4,441 8,747 8,999 7,768 1,064 5,637 11,841 8,880 8,460 2,884 1,895 8,354 7,857 12,514 7,896 2,753 Akron, Ohio Norfolk, Va Wilkes-Barre, Pa.. Peoria, 111 Erie, Pa 638,133 835,578 528,920 851,372 538,178 41,736 98,843 35,821 66,817 40,594 3,928 10,306 5,996 6,236 4,283 4,067 3,130 2,720 4,301 4,010 7,253 33,8S6 19,094 23.801 18,953 5,041 3,330 2,978 4,299 4,355 7,813 18,750 5,260 2,659 5,098 22,364 7,738 4,471 4,145 4,670 3,276 4,358 5,033 6,627 4,522 Savannah, Ga Oklahoma City, Okla. Harrisburg, Pa Fort Wayne, I n d . . . . . . Charleston, S. C 617,841 574,824 605,864 504,405 618,448 60,861 49,326 53,607 32,873 49,048 10,818 12,381 4,932 5,000 4,343 6,849 4,249 3,000 3,000 4,753 21,807 9,002 28,923 6,086 20,932 3,600 4,435 6,523 2,897 3,053 7,474 51 2,000 9,254 11.813 17S 8,9S1 3,704 4,169 1,997 1,545 Portland, Me East St. Louis, 111.. Terre Haute, Ind... Holyoke, Mass Jacksonville, Fla... 967,300 537,656 616,195 768,869 553,620 51,771 49,156 40,058 64,420 47,278 6,790 6,638 5,847 6,195 5,289 2,800 3,970 3,040 2,321 4,000 20,737 18,252 7,503 22,914 15,475 1,200 4,019 7,055 1,766 3,650 1,364 511 8,977 13,843 13,587 5,858 7,226 97 98 99 100 Brockton, Mass... Bayonne,N. J Johnstown, P a . . . . Passaic, N . J South Bend, Ind.. 785,918 648,043 362,127 462,530 485,146 52,379 60,241 22,086 44,696 37,118 4,066 5,961 2,643 5,816 5,000 2,136 5,417 1,795 20 3,000 22,392 17,720 11,543 18,001 7,634 1,750 3,533 1,011 2,725 3,104 6,885 3,944 425 101 102 103 104 105 Covington, Ky Wichita, K a n s . . . . Altoona, Pa Allentown.Pa...., Springfield, 111 534,446 458,831 404,148 361,432 573,654 54,953 45,659 36,508 27,409 59,157 7,969 3,166 2,012 1,516 6,109 3,900 11,898 2.500 1,994 4,061 11,506 8,509 19,414 19,313 22,153 5,307 7,902 3,282 2,675 3,657 647,255 I 312,325 f 509,296 I 414,182 70,228 37,449 50,279 33,787 16,940 3,564 13,169 3,318 2,491 4,392 1,000 3,822 21,153 13,162 17,006 7,533 51 52 53 54 55 Hartford, Conn Trenton, N . J New Bedford, Mass. San Antonio, Tex... Reading, Pa 56 57 58 59 60 106 107 108 109 2,666 2,425 2,734 2,927 2.856 12,520 2,500 3,698 2,236 5,131 2« 810 8,177 6,234 1,800 6,362 1,354 3,910 4,396 5,026 6,431 6,058 8,229 4,639 2,609 13,022 4,842 6,400 12,250 4,467 11,206 19,008 2,167 8,790 4,060 4,920 237 6,371 733 6,681 4,532 11,062 3,424 13,980 6,066 2,929 1,911 4,139 7,224 3,370 4,079 6,877 9.000 179 2, ail 3,965 2,155 1,583 3,840 3,158 7,596 8,533 6,709 2,380 6,638 1,200 i Governmental cost payments for expenses are the gross payments for expenses, less payments in error which aro reported in Table 15. $7,503 3,795 8,437 6,463 2,239 GENERAL TABLES. 139 OTHER THAN OF PUBLIC SERVICE ENTERPRISES: 1910—Continued, assigned to each, see page 87. For a text discussion of this tabled see page 40.] GROUP i n . - C I T I E S HAVING A POPULATION OF 50,000 TO 100,000 IN 1910 CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, OB ACCOUNT FOB WHICH PAID—continued. IL—Protection to person and property. Total. Police department. Militia and armories. Fire de partment. III.—Health conservation and sanitation. Building and other inspection.' All other. Total. , Health i S e £ 2 ! J ? * [conservation.] ^ ^ Street cleaning. Refuse col lection and disposal $217,816 120,863 132,706 112,996 59,955 $8,904 4,062 10,555 8,395 3,479 $410 1,670 377 4,572 14 $111,042 85,044 179,650 88,422 151,432 $19,629 16,472 37,156 20,006 8,848 $12,262 6,750 31,187 11,705 106,155 $44,622 28,612 53,367 33,746 16,651 $34,290 33,210 57,940 22,964 19,778 135,405 91,404 117,748 122,386 206,906 3,962 6,217 7,670 5,507 8,493 7,627 5,400 6,324 12,643 57,394 154,574 54,090 122,649 161,786 14,277 30,091 8,320 37,296 29,755 6,162 32,676 6,880 13,444 19,862 36,274 49,959 34,881 16,002 49,980 41,843 4,009 54,809 65,285 197,257 115,113 167,329 108,052 3,861 2,964 7,109 7,021 2,400 6,021 2,544 45 4,007 79,865 72,748 123,170 61,675 44,654 10,693 11,009 29,227 15,770 9,910 6,626 22,241 29,906 18,311 4,732 24,638 36,820 12,000 26,394 26,212 37,908 325 56,976 1,200 3,750 144,496 106,204 95,510 168,093 100,337 8,408 3,803 2,853 5,653 3,418 2,393 5,396 5,179 4,557 184,962 71,051 99,121 67,179 63,650 48,378 13,804 17,778 26,274 11,192 4,662 9,998 24,730 14,126 7,803 57,569 25,159 27,817 18,121 43,745 74,353 22,090 28,796 8,653 910 88,745 113,345 250,755 85.725 85,533 6,031 2,518 3,712 2,469 4,564 12,075 2,683 2,234 1,264 1,737 150,046 143,394 117,458 70,294 34,983 25,610 15,767 14,089 17,587 9,871 32,861 2,276 4,841 3,993 3,358 20,764 82,437 64,536 35,987 21,655 70,495 40,914 33.637 12,446 99 90,845 100,863 135,418 127,776 93,393 3,000 5,409 1,430 1,949 1,500 2,178 2,061 1,058 300 1,200 70,085 87,232 54,681 70,041 37,775 11,750 18,841 9,433 17,232 •9,407 8,436 8,513 7,951 5,431 3,606 27,562 58,033 23,709 16,237 15,423 22,337 1,638 12,139 31.141 8,839 99,919 106,044 57,340 133. S92 84,917 1,500 2,805 1,200 10,786 3,610 3,922 0,176 1,192 246 2,094 53,231 158,617 50,511 49,914 30,214 7,875 29,559 5,003 14,153 11,866 7,956 36,420 21,561 7,157 3,972 37,162 59,630 22,364 27,859 14,332 233 33,008 1,5S3 432 3,870 113.306 43,992 32.992 78,6% 109,S41 1,836 10,061 2.CS2 2,917 2,811 923 90S 3,770 2,344 1,524 148.924 79,754 95,162 41,925 66,717 30,109 27.711 7,411 7,939 14,267 12,196 7,223 7,866 4,499 7,628 36,350 28,275 53,385 ' 17,486 21,667 61,162 16,545 26,500 11,900 23,155 97,899 73, KM 77,709 73,585 94,813 4,633 142,234 81,254 123.239 117.119 101,850 3.173 6,082 3,009 6,050 5,724 19.953 3.9S9 1,202 74,707 47,619 47,539 53,703 134,332 12,175 8,337 9,099 11,446 19,600 17,032 9,310 3,646 4,789 31,281 35,963 23,873 24,709 13,022 83,501 9,532 6,099 10,135 29,446 164,532 152,317 108,044 77,307 132,687 71,747 78,198 33,892 33,439 50,138 215 90,905 68,329 69.152 42.271 73.206 1,665 2,585 83,933 41,052 32,244 47,675 27,119 17,479 5,971 9,849 12,191 3,332 21,944 3,359 7,445 2,721 12,442 19,449 15,566 17,211 13,000 31,573 15,632 3,470 10,828 8,066 132,945 99,175 104,819 61,C42 128,245 70,510 34,876 37,932 26,859 49,810 61,331 62.330 60,260 32,631 72,506 504 1,969 1,965 1,311 4,029 4,662 241 1,900 63,755 38,932 18,992 32,101 30,275 8,944 10,105 3,806 2,849 7,426 8,421 11,574 3,191 462 8,166 26,506 16,786 11,497 20,526 14,683 19,884 517 498 8,264 151,356 135,991 101,237 93,194 69,924 72,394 48,642 34,235 74,555 52,183 49,568 52,665 3,727 2,934 1,107 1,690 3,150 •8,425 1,920 4,604 43,812 49,672 27,587 30,624 3,082 13,015 7,103 6,116 16,137 4,265 1,334 9,024 21,693 21,328 17,424 13,266 2,900 11,064 1,223 2,218 1392,960 258,377 309,528 209,709 132,295 $165,830 131,777 165,421 83,746 68,847 299,228 201,770 212,845 247,103 357,710 152,234 98,749 80,203 106,305 140,639 175,547 201,913 223,338 278,002 177,306 100,380 89,143 99,943 99,645 66,854 360,547 228,503 188,578 209,(>4S 202,078 205,245 113,100 85.031 87,947 97,497 204,199 251,071 322,096 174,091 169,978 96,815 133,125 65,345 84,633 78,139 172,786 201, OSS 301,527 200,290 174,295 76,763 02,725 162,911 69,215 78,202 160,905 244,824 118,631 247,225 154,555 55,564 124,521 58,899 102,301 63,934 255,683 111,807 87,291 129,213 217,347 135,743 56,846 47,847 45,256 103,171 267,892 164,959 205,249 196,920 202,967 $469 900 262 1,667 1,123 2,?a$ 500 710 1,050 2,278 166 4S0 300 1,243 1,450 100 3,205 """54 600 * Includes inspection of factories, tenements, elevators, boilers, wires, lights, weights and measures, e t c All other. FINANCIAL STATISTICS OF CITIES. 140 TABLE 9.—GOVERNMENTAL COST PAYMENTS l FOR E X P E N S E S [For a list of the cities arranged alphabetically by states, with the number GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, o n ACCOUNT FOR WHICH PAID—continued V.—Charities, hospitals, and corrections. IV.—Highways. 1 CJTT. I Total. 5 51 Hartford, Conn fift Trenton, N . J 53 54 1 San Antonio, T e x 55 Reading, P a $210,033 94,818 196,111 86,443 159,451 Care and 1 repair of General I streets, pave supervision j ments, and curbing. 14,596 87,277 125,160 151,266 115,203 266,670 2,798 3,083 1,916 5,016 61 62 63 64 65 Wilmington, D e l Des Moines, Iowa Lawrence, Mass 79,913 142,473 | 237,693 181,100 59,538 3,991 6,627 2,020 2,400 2,858 66 67 68 69 70 Yonkers,N.y Youngstown, Ohio Houston, Tex Duluth, Minn 187,321 74,852 132.262 j 133,150 62,429 71 72 73 74 75 76 77 78 79 80 [ 130,100 111,365 85,267 62,691 62,848 Troy, N. Y Utica, N. Y Elizabeth.N.J Fort Worth, Tex Waterbury, Conn 120,468 82,326 | 32.347 173,206 56,038 Hobolcen,N.J Manchester, N. II 81 82 Norfolk.Va 83 84 .Peoria, 111... 85 70,360 82,093 80,475 78,941 82,859 | 86 87 Oklahoma City, Okla 88 891 90 78,286 52,287 59,885 39,099 58,534 91 92 93 94 95 96 97 98 99 100 Portland, Me East St. Louis, 111 Terre Haute, Ind Holyoke, Mass Brockton, Mass Bayonne, N. J Johnstown, Pa Passaic, N . J 101 102 Wichita, Karis 103 Altoona, Pa 104 105 Springfield, 111 106 107 108 109 Pawtucket, R. 1 Mobile, Ala Saginaw, Mich Canton, Ohio 1 174,012 49,449 55,769 89,154 76,362 98,132 47,791 18,337 35.643 59,987 81,747 70,215 49,064 71,347 52,675 102,977 59,277 61,096 1 44,478 2,sii 4,504 i,6so 4,212 620 i,866 18,498 1,874 - $15,650 9,360 9,744 3,247 39,131 69,961 27,947 100,901 25,833 39,436 126,402 121,733 14,263 4,509 181 10,226 [ 22,161 3,500 19,486 2,883 3,330 462 16,072 22,342 ! 1,774 3.155 1,827 94,055 966 110,499 42,709 39,945 35,257 25,237 ! 1.697 j 72,960 14.485 9,748 548 15,443 9,360 2,465 41,473 51,097 26,169 64.325 43,814 2,180 22,695 1,941 2,410 492 8,H3 1,856 9,406 5,451 C.3S8 5,921 5,062 14,099 1,060 4,002 563 694 4,947 14,219 787 ! 125 j 4.878 , 3.9*2 . 1,000 1 24,454 250 20,887 24.822 18,289 8,784 8.500 23,972 21.346 37,617 23.917 32,012 8,538 4,699 2,334 i **2,*645" 1 3.443 » ; 2.400 4,796 6,706 66 26,498 33,474 23,951 40,051 13,056 1 1,901 1.139 ' 16.903 j 2,000 2,972 5.477 1,5.^6 I 45,804 33.132 40.329 53,044 54,116 3,986 2,120 27,531 1,520 11,960 4.661 ll,2o2 1,210 2,707 135 60,374 29,792 40,781 30,947 34,149 15,193 5,346 38,729 1 37,139 Super vision. 5,578 I 4,099 12,416 | iii i i 55.249 27,083 22,779 30.206 31,384 53,640 2S,158 21,980 33,540 15,285 8,228 29,830 114,288 72,707 72,977 i 141.497 1 39,3S2 30,469 18,129 51,432 31,690 2*,826 22.992 5.317 $5,530 5,796 $82,521 2S.304 99,569 338 11,785 ' 1,804 5,536 i,769 111.236 t£,95S 3,155 3,901 89,202 ! 966 3,438 54,669 140 548 2,000 4,676 3,585 1,080 3,927 1,966 625 65,501 112,824 10,971 19,179 3.952 29.205 23,693 10,349 21,029 1,717 24,668 40,027 500 17,336 6,722 32,162 500 31.286 12,666 500 13,426 1.584 2,691 | 76,996 15,814 i 4.4S4 i 56,570 100 9,150 67,324 21,487 6,155 | : 9.395 » 1,986 163 70,819 | 14,463 43,184 1,610 2,900 3,008 462 19,569 3.159 11,758 9,564 932 4,693 1,350 1,772 167 32.786 20,254 13,690 7,352 47,964 100 1,500 61,436 7,389 1 C3.GS9 3,2441 11,427 2,484 • 1,083 1,412 i Governmental cost payments for expenses are the grosi payments for expenses, less payments in error which are reported In Table 15. Charities. M20 1 27,576 40,625 3,406 $125,736 j 28.304 108,801 21.296 1,436 I 7,331 ! 9,347 7,000 | 1,933 3,427 6,410 1,211 10,113 11,540 $3,606 23 j 3.205 43,549 66,516 58.010 30,481 37,601 53,4S5 71,428 51,184 46,638 20,468 1,881 2,400 89* 2,889 4.525 1,200 Total. 1 4S5 ! 3.89S 1 3,141 j 28.393 7,122 42,787 13,130 12,885 24,503 36,292 All other. 82,820 48,120 53,002 53,156 96,89S 9,901 306 3,519 47,036 20,362 12,8S2 12,167 20,379 2,241 9,619 12,504 35,110 20,226 18.486 37,984 346 15,885 3,305 4,962 i,090 1,725 1 $56,113 66.153 71,651 30,896 118,523 26.63S 14,137 32,208 32,163 11,414 12,610 38,639 17,405 27,101 36,186 15,808 21,827 i,8oo $19,942 8.392 1,487 3,960 1,376 3,505 2,i66 | $7,655 | 1,263 9,023 534 1,372 27,770 16,835 1,307 4,499 3,030 2,222 1,800! 3,242 Strest lighting. Street sprinkling. 64,748 26,272 I 57,863 44,494 31,732 34,711 17,450 4,967 86,827 6,281 15,339 1.727 2,103 2,000 Snow and ice removal. 1 $102.47f 27,379 68.20S 29,479 40,928 8,026 2,187 5ft 57 Salt Lake City, Utah 58 Dallas, T e x 59 60 1 Springfield, Mass Care and repair of bridges other than toll. 26.668 3,911 10,390 1,586 GENERAL TABLES. 141 OTHER THAN OF PUBLIC SERVICE ENTERPRISES: 1910—Continued, assigned to each, soo page 87. For a text discussion of this table, see page 40. j GROUP IH.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, OR ACCOUNT FOE WHICH P A I D — C o n t i n u e d . V.—Charities, hospitals, and corrections—Con. VI.—Education. Hospitals and Prisons and insane in institutions. reformatories. $38,685 3,436 15,138 3,500 i7,366 1,131 3,213 1 95,820 8,228 10,695 117 i,827 S02 ! ! 14,533 12,116 320 2,369 9,608 2,946 10,502 7,476 21,074 24,826 16,210 6,106 2,923 8,6n 18,300 6,031 18,377 1,338 3,600 17,946 2,98$ 4,877 17,336 Art gal* leries and museums. Total. 8573,872 463,811 415,265 278,885 296,104 $557,372 441,783 383,023 267,004 281,466 116,500 22,023, 32,242 11.881 14,638 448,309 587,172 258,433 368,350 618,697 429,399 569,350 278,990 347,742 571,837 18,910 17,812 9,443 20,608 47,060 14,118 28,738 28,071 41,996 76,006 I 11,498 1 5,278 ! 8,658 4,261 9,373 267,891 571,031 360,773 421,146 324,823 254,610 553,343 341,720 391,964 315,703 13,231 17,683 19,053 29,1S2 9,120 23,017 43,976 25,006 i 38,170 19,896 503,385 303,811 251,364 397,283 ^ 343,800 491,899 283,753 241,453 382,752 321,579 11.486 15,053 9,906 14,531 22,221 425,906 296,193 343,173 243,697 223,237 392,446 239,698 318,381 221,745 214,074 346,536 1 313,370 3S9,295 ! 182,057 i 242,577 277,454 171,274 211,369 328,098 222,029 $64,401 22,884 43,632 18,160 18,135 Damage settlements for personal injuries. $8,852 8,000 1,941 10,387 11,466 ! $2,106 $1,506,245 1,034,154 1,333,856 780,659 814,243 2,668 3,407 2,606 5,975 11,498 2,610 5,251 1,655 3,398 1,021,321 1,267,276 843,420 1,110,201 1,637,967 855 24,575 9,847 17,498 21,154 758 15,657 288 16,750 18,681 97 8,918 9,559 748 2,473 704,729 1,222,536 1,132,923 1,044,272 686,216 20,612 14.554 12,114 33,075 14,202 21,927 20,219 5,637 9,801 6,535 15,567 7.736 '687 5,332 1,722 6,360 ' 12,483 5,000 4,469 4,813 1,501,032 773,782 773,653 963,430 782,619 33,460 6,500 24,792 21,952 9,163 40,720 25,814 13,361 4,482 16,197 2,409 3,420 713 3,774 7,401 2,972 713 2,409 448 3,774 6,392 1,097,300 1,100,453 1,024,025 650,294 602,707 327,966 303,370 368,263 169,616 240,893 13,570 10,000 21,032 12,441 1,634 10,270 3,706 22,304 24,311 7,295 j 9,383 1,441 7,085 2,432 3,565 8,912 1,106 335 427 471 335 7,085 2.096 3,138 866,305 829,062 908,748 702,593 563,887 268,931 165,814 211,369 303,446 210,457 8,473 5,460 4,425 29,335 22,799 55,437 7,178 31,071 10,195 28,324 13,604 24,401 5,354 10,560 8,814 7,554 749 1,432 3,238 4,756 921 135 3,922 7,322 4,058 6,633 614 633,133 835,578 528,920 851,193 538,178 3,116 10,178 15,359 11,303 7,797 1,135 6,413 5,954 9,100 953 1,931 3,765 9,405 2,203 6,844 617,841 568,924 604,899 475,711 609,148 9,300 4,297 1,066 2.386 17,580 961,287 537,656 616,195 702,697 490,261 1,790 11,217 379 920 2,931 782,352 643,408 | 362,127 462,530 485,146 1,277 15,030 8,993 2,664 2,900 33,896 533.669 45S,831 404,024 361,432 573,354 109 465 85 370 260 3,232 6,008 1,813 629,799 306,218 507.582 414,182 24,652 10,792 $780 8,614 5,176 1,009 284.504 203,935 231.987 257,152 34,845 30 14,470 19,807 45,104 11,745 6,297 1,066 2,3S6 17,580 2,445 2,000 10,343 11,254 11,111 10,857 13.003 8,460 302,326 314.672 1 178,433 230,850 203,556 287,228 302,623 178,433 220,350 196,565 15,093 12,049 9,069 5,469 2,253 5,870 20,654 4,678 12,033 730 ! 920 ] 4,025 2,883 821 i 351 171,026 171,783 191,991 164,410 219,946 162,494 168,566 191,901 164,410 209,353 8.532 3,222 2,852 14,017 200 2,223 43,490 15,410 9,401 2,664 2,900 35,173 234,863 295 241,979 193,848 222,343 296 236,034 192,489 4.122 11,219 7,680 11,758 6,4HQ 4,693 3,600 1.428 535 Paid to departments, enterprises, and accounts of city. $6,746 8,000 581 3,822 11,166 295,758 220,016 242,844 270,155 3,460 0,906 All other. Paid to public. i,360 6,565 300 4,472 29,340 1,435 14,915 1,8S3 5,231 Libraries. VIL—Rec reation.* 243,435 265,736 224,226 115,008 3,460 7,609 600 Schools. VIII.—Miscellaneous. 8,614 248,611 265,736 236,383 117,608 14,400 3,473 500 7,650 2,988 3,750 Total. CLASSIFIED BY FAYEE. 12.162 100 2,*500* 10,500 6,991 10,588 1 12,525 5,895 6,359 1 10,859 5,689 7,335 1 3,686 1,044 380 403 369 3,697 6,093 I 2,213 'Includes parks, playgrounds, baths, and public entertainments. $7,381 iioii 433 668i 135 2,582 ! 51 52 53 54 55 56 57 58 59 60 61 62 4,526 j 63 54,781 64 12,373 65 20 47,592 401 468 2,657 15 1,673 25.680 63 67 68 69 70 71 72 73 74 75 76 77 78 79 80 i 81 1 82 83 179 84 85 5,900 965 28,694 9,300 6,013 66.U2 63,359 86 87 88 89 90 91 92 93 94 95 3.566 4,635 96 97 98 99 100 777 101 102 103 104 105 i24 300 17,456 6,107 1,714 106 107 108 109 FINANCIAL STATISTICS OF CITIES. 142 T A B L E 9 . — G O V E R N M E N T A L COST P A Y M E N T S > F O R EXPENSES (For a list of the cities arranged alphabetically by states, with the number GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, OR ACCOUNT FOR TOUCH PAID. I.—General government. Total. Executive. Total. Legislative. Chief executive offices. Finance offices and accounts. General law offices. Other executive offices. Judicial. Elections. $482,543 479,860 331,200 480,754 1,013,830 $48,496 36,023 17,720 36,888 83,543 $10,515 5,137 1,780 3,310 4,916 $2,549 2,558 3,000 3,409 5,735 $12,140 8,755 11,665 7,742 29,572 $3,904 3,095 900 2,887 8,865 $3,200 1,540 $5,529 4,009 5,665 9,915 4,696 582 Little Bock, Ark.. Rockford, 111. Bay City, Mich. York, Pa. Sacramento, Cal 353,415 431,065 406,227 295,389 714,443 28,462 35,441 42,316 20,848 75,397 5,8S8 2,447 6,027 1 288 8,217 3,941 1,632 1,000 2,311 4,327 9,441 19,000 18,706 13,124 23,224 2,807 2,129 3,479 1,173 1,688 907 5,711 3,873 12,060 1,906 8 11,932 Chattanooga, Tenn.. Maiden, Mass Pueblo, Colo Haverhill, Mass Lincoln, Nebr 479,533 629,952 556,601 577,549 404,417 37,486 48,784 48,556 50,467 36,672 3,385 5,815 9,059 10,888 9,966 2,182 1,155 1,800 3,271 1,833 10,287 16,731 13,781 17,045 10,297 3,954 14,444 4,772 2,259 5,107 6,762 4,3S5 9.S29 7,403 769 334 3.S99 3,176 4,119 2,482 New Britain, Conn.. Salem, Mass Topeka,Kans Davenport, Iowa.... McKeesport, Pa 412,342 577,138 419,357 555,497 446,538 42,646 35,427 29,278 28,213 4,262 4,952 6,495 4,581 2,793 1,236 2,469 2,493 1,030 2,246 12,122 15,309 3,011 9,234 21,157 1,950 1,519 4,586 2,895 7,009 2,931 6.129 3,684 2,500 1,523 3.0S2 2.826 5,342 884 Wheeling, W. Va. Augusta, Ga Macon, Ga Berkeley, Cal Superior, Wis 407,773 379,747 267,366 539,927 489,176 49,772 41,156 31,786 39,225 45,977 1,265 8,024 5,200 2,776 0,039 1,665 5,252 3,341 11,599 1,698 25,529 13,152 9,862 13,569 9,907 1,537 2,000 2,096 2,685 4,722 14,759 8,536 5,552 734 10,812 410 2,803 1,900 1,393 2,266 3,529 1,590 Newton, Mass San Diego, Cal Kalamazoo, Mich.. El Paso, Tex Butte, Mont 964,907 607,403 364,039 561,438 703,345 68,344 66,304 26,519 57,220 61,579 7,106 5,903 4,674 9,955 4, OSS 20,987 643 14,163 3,250 27,166 23,292 8,063 17,151 13,878 4,643 4,819 1,844 4,39S 9,296 12,152 3,144 3,163 6,869 8,849 7,729 2,164 1,327 1,3S3 3,577 3.441 2.950 2,400 3,693 Flint, Mich Chester, Pa Dubuque, Iowa... Montgomery, Ala., Woonsocket, R. I. 233,159 282,069 332,115 398,886 346,457 23,210 28,630 23,818 34,157 31,777 5,015 2,947 5,504 5,370 7,285 100 1,500 1,472 5,719 1,069 8,080 14,265 10,545 8,090 1,400 4,237 3,533 1,621 1,656 1,676 3.0S0 224 5.435 5,923 2,336 2,636 4 270 1,8S6 1,200 1,474 Racine, Wis Fitchburg. Mass... Tampa, Fla Elmfra,N.Y Galveston, Tex 380,907 505,023 338,919 413,106 480,112 26,806 38,510 27,662 43,904 31,852 6,992 3,885 7,02S 3,707 1,200 812 2,322 3,031 2,145 7,475 6,527 10,475 9,132 8,902 10,240 1,200 1,124 2,128 3,027 2,765 2,182 11,326 2,715 2,620 3,700 4,0*0 2,973 1,299 7,190 1,715 1,560 6,400 1,290 Quincy,IU Knoxville, Tenn Newcastle, Pa West Hoboken, N. J. Hamilton, Ohio 310,235 322,286 310,488 339,664 335,510 26,221 16,156 24,929 30,698 32,951 3,150 3,707 1,683 8,140 4,021 1,728 1,000 1,500 400 4,497 12,069 4,335 15,060 8,031 5,879 900 2,470 3,172 2,429 3,075 2,779 2,783 2,103 1,010 6,031 1.631 1,000 Springfield, Mo. Lexington, E y . . Roanoke, v a . . . . JoIiet,IIl Auburn, N . Y . . 230,729 387,292 345,305 363,608 417,249 23,957 36,463 48,109 42,784 31,907 7,639 4,940 3,944 6,200 4,356 1,949 4,500 1,899 1,526 771 2,136 1,555 4,838 3,943 2,011 1,660 4,950 3,445 10,133 1,705 East Orange, N. J... Taunton, Mass Charlotte, N. C Everett, Mass Portsmouth, Va 597,458 419,108 177,472 434,929 198,517 50,815 35,528 18,416 36,200 22,372 11,011 7,321 2,265 4,303 1,939 2,609 1,597 2,050 1,779 1,348 6,152 13,407 15,906 12,730 8,097 24,931 12,053 3,848 11,291 8,563 3,596 1,132 1,229 2,216 1,241 4,659 4,010 9,986 2,561 Oshkosh,Wis Cedar Rapids, Iowa.. Quincy, Mass Chelsea, Mass 319,319 385,363 459,582 503,235 21,579 38,447 39,568 48,124 4,604 2,953 5,144 3,508 1,000 12,049 1,639 15,895 4,377 8,111 18,219 12,582 2,490 4,138 2,157 2,733 Perth Amboy, N. J., Pittsfield, Mass Joplin,Ho , Wfihamsport, Pa..... 299,791 422,253 232,362 ; 287,409 j 35,065 31,630 21,005 25,387 4,466 4,815 4,659 1,200 1,925 1,216 2,070 1,193 11,811 14,727 6,893 17,057 Jackson, Mich , Jamestown, N. Y . . . Amsterdam, N. Y.... Lansing, Mich 301,212 296,861 235,261 300,563 22,302 26,221 17,849 25,089 4,031 4,708 2,595 4,384 1,000 1,100 130 231 Huntington, W. Va... Decatur, 111 Mount Vernon, N. Y.. Lima, Ohio 194,807 258,061 569,548 248,476 22,567 ,483 19,988 s 1,530 3,294 15,722 2,396 Niagara Falls, N . Y . , LaCrosse, Wis , Newport, Ky 484,772 295,077 219,848 495,889 48,317 31,437 27,253 42,545 14,377 6,666 6,761 6,495 Binghamton, N. Y. Sioux City, Iowa... Lancaster, Pa , Springfield, Ohio... Atlantic City, N. J. 431 6,226 6,062 1,633 3,361 694 6,007 1,053 4,456 212 2,184 $4,430 1,809 3,475 8,206 2,308 1,866 1,511 8,200 3,029 1,026 *i,206 6,701 1,050 2,100 1,941 1,900 136 667 5,111 11,848 4,317 4,296 5,615 1,793 610 'finds' 5,796 6,953 546 3,253 3,425 2,315 1,284 3,002 975 1,555 1,686 3,607 5,267 3,620 1,701 630 3,572 1,288 6,078 5,391 7,906 4,317 8,668 1,402 1,478 2,072 1,048 5,822 1,875 2,038 2,288 4,028 3,302 1,235 2,033 1,304 1,462 4,353 6,775 1,500 1,258 2,865 7,588 10,780 15,548 4,197 1,218 2,376 7,380 3,312 1,427 2,038 10,640 3,311 2,186 896 5,822 2,812 900 2,028 8,628 295 2,421 1,000 1,805 2,442 13,200 7,478 8,051 12,642 4,387 1,775 2,138 7,804 471 7,683 3,273 5,894 3,186 3,346 399 6,317 1,153 2,436 4,155 i,649' 2,019 i Governmental cost payments for expenses are the gross payments for expenses, less payments in error which are reported in Table 15. GENERAL TABLES. 143 OTHER THAN OF PUBLIC SERVICE ENTERPRISES: 1910—Continued assigned to each, see page 87. For a text discussion of this table, see page 40.] GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN-1910. CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, OB ACCOUNT FOB WHICH P A I D — c o n t i n u e d . II.—Protection to person and property. Total. Police department. $86,876 80,708 62,096 100,592 314,546 $43,320 38,136 32,282 34,524 134,615 100,893 84,734 82,022 49,241 42,307 30,838 31,716 22,559 54,509 131,629 161,157 105,600 147,136 100,000 72,201 48,897 45,922 43,618 16,608 Militia and armories. $200 278 87,360 120,241 102,305 35,738 56,236 27,082 40,095 63,891 115,843 152,272 145,383 87,767 137,225 60,993 73,833 62,215 29,558 42,061 158,708 138,048 64,9S6 114,368 208,353 84,776 65,452 25,497 55,295 100,051 42,013 65,696 80,031 128,104 100,787 9,355 25,500 33,821 67,662 37,287 78,848 96,688 116,639 100,807 130,138 24,112 41,144 50,920 38,111 57,974 76,289 113,112 68,444 75,992 77,904 25,429 39,400 24,062 63,574 44,867 55,341 111,765 84,981 87,624 90,697 21,891 44,150 41,126 40,661 32,867 140 107,844 99,726 39,151 79,263 63,850 59,309 48,970 18,024 37,746 26,679 500 1,491 74,425 59,041 77,186 134,693 20,593 30,841 34,720 64,047 42,209 68,719 49,489 63,359 31,011 35,050 25,900 18,861 62,454 52,025 42,896 51,660 21,710 18,183 14,910 18,689 84,755 109,554 49,638 68,498 94,366 63,403 109,560 71,836 38,720 74,856 29,487 20,835 49,465 20,301 38,902 24,669 26,160 24,912 1,228 2,000 979 163 75 2,115 67 Fire de partment. III.—Health conservation and sanitation. Buildings and other inspection.3 Allother. Total. Street cleaning. 19*,572 63,585 2,741 11,069 3,667 275 28,130 8,125 12,852 6,357 5,199 43,907 300 4,931 330 20,100 11,665 115 116 117 118 566 119 6,476 22,641 10,262 11,515 6,442 945 13,382 4,066 18,100 29,376 733 14,586 7|800 12,822 2,000 12,977 10,887 12,731 120 39 121 122 [123 124 2,486 19,162 7,226 5,431 1,367 20,497 59,339 25,884 77,646 39,633 7,469 11,390 14,540 1,200 12,441 10,028 4,321 9,186 16,571 41,562 16,310 2,300 16,131 600 17,930 5,731 125 320 126 287 127 282 128 129 4,516 5,424 1,683 1,756 33,483 47,796 27,283 32,576 28,326 6,957 19,464 11,407 3,309 14,938 3,346 3,990 1,931 1,831 6,714 10,644 10,606 3,139 22,621 1,501 12,536 13,836 10,806 4,815 5,173 1130 131 132 133 134 1,347 91,286 43,102 31,845 60,708 82,945 13,529 4,616 8,584 17,798 12,197 14,391 9,204 15,671 6,551 23,961 12,911 12,517 20,427 '134 1,146 14,722 43,770 427 1,852 113 306 4,567 26,158 24,730 54,851 17,568 1,285 4,049 3,320 1 25,881 2,462 1,364 7,570 5,777 1,182 10,186 1,918 6,639 12,440 9,069 4,920 7,900 3,193 18,719 140 141 142 143 144 1,806 19,341 37,651 64,000 26,961 72,872 2,726 14,198 3,116 14,315 13,837 4,053 5,396 5,200 5,595 23,798 12,247 11,034 37,073 5,915 14,571 2 7,023 18,611 990 19,951 313 145 146 147 146 148' 715 149 145 1,481 637 4,090 16,659 30,729 18,132 25,197 41,020 900 10,573 2,830 4,257 4,340 4,748 705 4,807 1,686 2,875 6,504 7,687 9,626 11,971 23,074 4,149 11,764 869 7,283 10,731 I 150 151 152 153 I 154 9,226 24,810 24,372 30,269 36,571 2,755 5,609 3,234 4,153 4,174 4,571 2,198 10,088 2,800 12,000 6,237 16,517 16,640 1,351 7,201 10,330 7,001 5,669 1155 156 157 400 158 1159 27,738 20,440 36,829 39,638 5,503 7,079 7,105 10,313 6,885 18,323 5,879 2,021 23,865 5,076 8,253 11,214 11,197 160 161 162 132 163 216 164 12,787 42,887 41,190 1,462 6,008 10,431 12,064 2,828 12,371 11,165 14,457 14,673 9,636 3,061 3,000 11,750 7,897 21,397 8,600 5,799 3,111 10,358 11,415 241 165 166 736 167 123 3,030 3,987 1,717 3,125 608 11,125 3,652 3,330 22,871 2,999 8,421 7,908 10,704 4,492 900 63 37,213 22,603 13,790 14,363 4,797 4,720 1,516 3,360 3,287 4,411 8,012 11,765 6,019 6,213 1,618 1,689 5,974 4,669 2,891 2,368 10,718 2,224 7,134 9,608 40,874 9,999 10,024 1,595 3,565 7,447 4.780 1,662 3,499 2,732 22,466 4,828 5,913 $4,455 11,757 $7,621 12,291 4,027 7,136 4,148 8 1,432 1,502 300 318 207 718 3,246 20,567 31,737 14,739 26,945 102,639 9,401 4,385 1,371 18,471 82,911 63,088 94,968 63,075 45,608 1,500 3,337 6,246 2,687 4,545 38,343 67,438 28,038 40,986 26,973 42,444 44,003 66,893 77,146 47,047 2,613 1,599 3,385 3,000 3,960 5,883 63,459 72,233 74,732 51,019 91,844 1,386 1,000 1,012 5,502 1,564 63,903 73,700 39,336 63,278 101,602 3,238 8,319 153 5,795 5,353 5,812 577 600 $1,531 2,236 68,278 52,146 48,597 25,964 73,874 53,219 51,633 62,091 62,409 70,358 32,126 67,525 43,271 40,443 65,696 1,499 1,217 1,286 2,201 620 300 410 3,561 294 2,451 1,442 90 584 4,069 2,900 2,774 1,150 4,283 900 960 1,720 220 44,235 45,531 19,977 35,352 26,766 660 1,300 1,577 6,614 1,409 1,407 125 51,863 25,493 40,889 57,065 9,949 30,093 22,689 34,435 547 3,076 36,938 33,509 26,445 32,876 2,020 236 900 62 1,786 97 641 33 19,444 23,313 22,362 23,231 480 44 928 1,033 16.178 19,627 36,735 39,607 32,203 67,218 46,676 12,460 42,416 4,261 2,180 491 40 5,805 Allother. 110 $971 111 112 113 7,641 114 $7,218 4,614 2,794 5,480 17,726 $1,388 915 1,200 608 7,398 32,430 29,109 44,358 60,266 61,620 Refuse col lection and disposal. $1,545 10,422 9,875 14,944 43,762 $20,839 40,055 20,218 44,144 132,714 $40,637 39,421 28,614 61,433 166,197 50,860 71,366 32,901 21,781 2S,947 500 and , Health , Sewers sewage conservatioa disposal. 162 185 16,742 702 1,260 60 1,723 i3;sso 71,348 17,422 70,850 9,973 21,488 37,462 12,170 9,590 13,087 19,282 «Includes Inspection of factories, tenements, elevators, boilers, wires, lights, weights and measures, etc 9,194 7,018 616 135 , 136 137 138 139 169 170 171 1172 I 173 16 ! 174 i 175 176 630 177 178 179 | 180 1,472 8,511 8,000 181 416 182 183 184 4,535 215 13,782 FINANCIAL STATISTICS OF CITIES. 144 TABLE 9.—GOVERNMENTAL COST PAYMENTS1 FOR EXPENSES [For a list of the cities arranged alphabetically b y states, with the number G R O U P IV.—CITIES H A V I N G A P O P U L A T I O N O F 30,000 T O 50,000 I N 1910. CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, OB ACCOUNT FOB WHICH P A I D — c o n t i n u e d . V.—Charities, hospitals, and corrections. IV.—Highways. Total. Care and repair of streets, General I supervision.! pave ments, and curbing. Care and repair of bridges other than toll. Snow a n d ice removal. Street sprinkling, $4,351 1,376 $1,855 110 111 112 113 114 Binghamton, N. Y . Sioux City, Iowa... Lancaster, Pa Springfield, Ohio..„ Atlantic City, N . J . $78,422 77,486 88,096 58,577 117,133 31,200 1,200 2,940 1,800 3,734 324,096 29,176 35,308 8,055 37,888 $207 18,979 115 116 117 IIS 119 Little Rock. Ark... Rockibrd, 111 Bay City, Mich York, Pa. . Sacramento, Cal..... 39,380 46,152 64,278 33,324 105,520 1,593 900 22,371 13,775 25,903 14,748 47,373 1,444 5,278 120 121 122 123 124 Chattanooga, Tenn.. Maiden, Mass Pueblo, Colo Haverhill, Mass Lincoln, Nebr. 71,211 84,966 91,055 66,162 38,527 125 126 127 123 129 New Britain, Conn.. Salem, Mass Topeka,Kans Davenport, Iowa.... McKeesport, P a . . . . . 61,504 30^846 65,032 51,374 130 131 132 133 134 Wheeling, W.Va. Augusta, Ga Macon, Ga , Berkeley, Cal Superior, Wis • 135 136 137 138 139 Newton, Mass San Diego, Cal.*... Kalamazoo, Mich. El Paso, Tex. Butte, Mont 140 141 142 143 144 Flint, Mich Chester, Pa Dubuque, Iowa.. Montgomery, Ala. Woonsocket, R. I . 145 146 147 148 149 Racine, Wis Fitchburg, Mass... Tampa, Fla /. ElmIra,N.Y Galveston, Tex.... 50,183 87,734 90,475 61,575 150 151 152 153 154 Quincy,Hl Knoxvule, Tenn New Castle, Pa West Hoboken, N. J. Hamilton, Ohio 27,881 58,754 39,692 30,257 4,193 155 156 157 158 159 Springfield, Mo.. Lexington, Ky.. Roanoke, va JoUet,IU Auburn, N. Y . . . 31,182 64,060 47,704 54,348 98,806 160 161 162 163 164 East Orange, N. J.. Taunton, Mass Charlotte, N. C Everett, Mass Portsmouth, V a . . . . 115,803 57,861 27,610 46,215 19,952 165 166 167 168 Oshkosh,Wis Cedar Rapids, Iowa.., Quincy, Mass Chelsea, Mass 61,305 35,241 73,665 53,016 169 170 171 172 PerthAmboy.N.J.. Pittsfield, Mass JqpIin,Mo WSliamsport, Pa 25,625 95,945 19,578 49,071 173 174 175 176 Jackson, Mich , Jamestown, N. Y . . . . . Amsterdam. N . Y...., Lansing, Mich. , 35,687 42,385 31,343 76,704 177 178 179 180 | Huntington, W . V a . . , Decatur, 111 Mount vernon, N . Y., Lima, Ohio 22,000 20,187 71,437 30,111 1,217 1,200 181 182 183 184 Niagara Falls, N . Y . La Crosse, Wis Newport, Ky Pasadena, CaL 57,107 36,965 21,523 56,539 3,002 *. 1,661 2,360 2,793 37,525 35,848 16,910 * 18,243 2,635 2,457 1,200 3,828 22,754 15,930 .15,730 6,180 16,645 36,211 70,515 31,972 67,699 74,744 1,500 1,329 2,986 10,389 33,458 14,467 20,601 42,944 150,713 113,957 34,156 98,305 92,911 9,303 2,601 1,200 2,600 5,627 52,303 73,412 8,739 43,835 21,004 34,474 39,866 69,144 67,568 70,830 827 1,200 1,252 14,892 8,604 30,775 39,390 29,578 1,766 2,236 700 1,200 1,201 1,603 2,159 1,600 7,934 31,078 40,622 20,659 38,857 6,781 23,373 11,503 5,803 3,791 17,605 25,790 ; 28,816 22,921 54,144 42,231 40,771 7,8S9 8,780 8,115 2,782 2,399 50 6,988 529 951 7,537 226 5,369 1,643 *5,"i83 *2,*206' 10,617 10,991 10,720 1,349 4,335 10,962 6,700 5,299 400 10,400 3,460 505 22,990 3,549 16,900 13,178 35i' 174 20,886 25,411 1,076 4,627 3,096 1,004 7,342 8,452 1,142 8,117 5,654 "7*337 "2,"42S 6,650 11,400 8,091 2,041 2,106 418 35 5,000 543 3,712 1,194 1,167 2,962 5,437 4,527 3,503 25,121 3,520 3,396 9,616 5,854 3,009 8,000 7,189 1,637 2,539 1,676 10,119 150 1,053 1,800 815 49,854 17,696 27,997 1,494 829 2,300 942 2,331 12,141 13,862 17,221 44,801 2,970 2,202 234 3,232 9,700 4,033 16,356 10,166 3,298 448 3,999 500 4,215 8,010 1,594 3,073 9,199; 11,636 4,581 38,400 767 "i3,*9s6 24,577 12,215 24,971 15,337 1,200 201 10,773 484 5,434 9,506 167 1,141 2,169 968 Street lighting. All other. $46,639 24,900 49,848 47,938 64,738 $1,929 12,718 26,199 24,447 21,911 44,167 1,254 28,319 33,913 34,868 33,657 16,544 22,469 40,936 12,374 37,391 33,036 25,397 22,283 14,639 21,119 18,582 53,089 24,766 17,394 25,810 36,096 13,052 27,300 24,979 27,174 22,415 *i6,*379 600 700 2,146 384 7,095 1,316 6,679 5,599 1,032 $1,192 1,402 41,619 46,318 9i6 18,950 1,084 934 2,655 1,860 41,009 44,922 700 78,452 18S 36,311 70,727 3,539 1,362 *2,"202 2,256 7,099 57,258 23,728 8,718 40,858 3,091 6,472 6,978 9,080 4,234 *2,*32i' 27,350 342 600 4,773 2,762 1,705 10,362 12,097 19,105 34,226 39,695 34,388 24,327 1,056 5,847 20,976 32,253 26,989 24,036 124 1,022 11,166 33,270 15,176 29,700 36,455 632 874 3,725 533 15,189 79,419 22,096 27,044 46,224 1,681 33,040 14,351 2,000 24,511 2,336 1,130 546 742 8,886 36,746 286 21,657 10,133 18,969 19,375 29,717 243 857 2,050 3,227 11,988 676 27,477 37,693 "*252 19,578 22,058 11,805 15,160 1,548 11,063 10,574 40,930 19,148 4,380 10,853 5,306 35,051 17,993 16,929 2,252 1,062 13 *i,*6i7 2,399 6,388 21,308 17,539 4,243 11,985 41,538 3,816 19,175 22,081 11,252 19,022 "i4,"i40' $70,600 4,086 6,472 "ii,"i90 Super vision. 1,916 21,497 25,467 248 Total. 819 1,863 1,663 'i'495' 1,207 3,029 10,859 32,171 2,188 20,895 2,389 26,310 11,593 12,959 6,744 900 1,807 1,197 8,374 18,044 7,357 676 25,699 1,193 *"7,"935" » Governmental cost payments for expenses are the gros3 payments for expenses, less payments in error w h i c h are reported i n Table 15. GENERAL TABLES. 145 O T H E R T H A N O P P U B L I C S E R V I C E E N T E R P R I S E S : 1910—Continued, assigned to each, see page 87. For a text discussion of this table, see page 40.] GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1910. CLASSIFIED ACCORDING TO DEPARTMENT, OFFICE, O B ACCOUNT FOB WHICH P A I D — C o n t i n u e d . V.—Charities, hospitals, and corrections—Con. Hospitals and Prisons and insane in institutions. reformatories. 1 $25,881 $216 VI.—Education. Total. $170,723 224,029 136,461 176,374 236,023 $159,977 216,120 134,961 169,301 222,081 $10,746 7,909 1,500 7,073 13,947 $6,170 11,306 702 9,681 73,869 $517 10,253 4,505 12,879 9,679 141,135 224,178 190,361 149,863 263,606 136,634 207,323 180,662 148,986 244,326 4,501 16,855 9,699 877 20,533 3,053 6,809 2,948 4,360 26,670 116,680 247,497 200,425 221,687 232,535 107,689 230,960 191,806 203,106 219,195 8,991 16,537 6,019 18,581 13,340 159,323 183,677 225,334 231,131 204,526 154,323 170,928 219,667 219,082 200,063 5,000 12,083 5,667 12,049 4,463 163,350 180 865 309,372 188,732 155,847 settlements for personal injuries. $517 8,804 All other. 110 111 112 113 114 7,768 9 975 721 861 3,144 1,883 349,515 431,065 379,136 295,389 714,443 27,091 115 116 117 113 119 7,356 27,251 38,553 17,201 5,240 6,291 3,494 2,133 2,594 2,066 3,154 426 2,033 2,428 1,777 3,137 3,063 100 477,288 629,893 520,295 577,072 404,405 2,245 59 36,306 477 12 121 122 123 124 5,458 19,941 13,034 25,105 1,854 1,848 13,483 4,082 8,129 5,386 12,168 2,396 2,382 611 1,848 1,315 1,686 5,747 4,775 412,164 577,138 418,431 555,497 9 9,059 4,501 1,020 8,675 2,006 1,511 1,211 1,486 1,798 1,578 5,084 404,040 367,747 267,366 539,927 489,176 3,733 12,000 289,619 179,194 7,503 180 865 19,753 9,538 368,539 219,707 194,130 195,403 238,299 341,187 208,310 185,615 1SS,857 218,339 27,352 11,397 8,515 6,546 19,960 85,863 24,716 3,829 22,398 208 1,574 1,596 3,956 14,816 1,113 25 3,443 380 1,574 483 3,931 11,373 964,644 596,524 363,401 561,438 703,345 263 10,8 ),884 638 135 136 137 138 139 93,801 122,299 125,430 92,608 103,944 90,346 122,199 116,874 88,797 105,660 3,455 100 8,556 3,811 3,284 3,874 4,100 1,994 7,292 1,521 3,870 4,978 6,968 3,944 2,933 3,870 3,492 3,187 2,628 2,572 220,876 282,069 332,115 392,374 319,812 12,283 1,486 3,781 1,316 361 140 141 142 143 144 169,158 153,470 159,670 144,236 9,488 9,234 142,557 128,442 138,057 128,442 4,500 18,419 8,884 15,183 6,738 1,756 2,963 2,767 2,864 3,520 1,919 555 412 844 375 2,408 2,355 2,020 3,145 1,919 380,907 504,994 317,082 410,532 4S0,112 136,577 81,433 146,788 170,780 161,395 127,818 81,433 146,788 165,320 158,395 8,759 18,940 527 1,365 1,243 1,520 1,280 267 3,599 1,254 4,542 784 80 1,100 187 3,599 1,254 3,212 310,235 322,2S6 310,488 339,664 333,974 9,342 6,810 100,248 104,754 111,741 130,828 130,215 97,825 97,791 111,741 122,732 125,215 2,423 6,963 14 4,007 5S0 11,346 2,116 9,080 8,393 13,467 300 1,568 30,810 5,042 3,894 12,717 10,979 3,551 3,539 7,099 5,849 10,820 10,918 1,625 5,858 1,706 1,678 342 3,167 985 9,620 "i,*472 6,388 410 15,600 2,170 2,000 Total Paid to , departments, enterprises, and accounts of city. 975 930 8,629 3,153 2,122 5,216 18,298 4,371 300 9,989 Art gal leries and museums. Paid to public. 4.260 12,599 1,000 45,778 5,741 7,457 44,710 Libraries. VII.—Rec reation.8 *i82,643 478,896 330,593 480,754 1,013,830 *4,*666 22,261 VIIL—Miscellaneous. $1,449 4,505 8,619 9,679 37,433 35,703 6,000 690 Schools. CLASSIFIED B T PAYEE. 5,460 3,000 8,096 5,000 $3,747 2, GOO 661 795 25 50 1,'578 5,159 75 216 2,426 1,330 5,083 1,548 1,426 2,674 2,426 $964 3,900 178 926 1,674 3,997 6,845 12,041 1,825 230,729 387,292 337,481 363,698 403,807 596,740 415,717 177,472 433,598 198,517 6,512 26,645 29 21,837 2,574 125 126 127 128 129 131 132 133 134 145 146 147 143 149 150 151 152 153 154 7,824 13,442 718 3,391 155 156 157 158 159 160 161 162 163 164 222,613 151,963 64,704 197,883 49,332 207,659 141,617 62,057 189,725 49,332 14,954 10,346 2,647 8,158 23,008 5,373 1,617 16,046 6,125 4,173 5,243 836 3,240 3,387 244 225 84 6,125 786 5,004 611 3,156 128.791 178.939 181.961 160.073 120,483 170,444 170,235 155,169 8,303 8,495 11,726 4,904 4.306 23,461 16.363 15,528 4,138 6,671 2,167 10,350 1,832 4,707 1,526 1,936 2,306 1,964 641 8,414 319,319 383,945 458,916 498,237 1,418 666 4,998 139,217 153,209 111,181 114,289 5,020 9,000 6,797 1,416 6,223 3,945 3,115 3,167 2,753 4,389 6,930 3,167 2,753 1,437 6,930 299,791 420,799 1,454 2,952 7,041 144,237 162.209 117,978 114.2S9 169 170 171 172 18,570 437 1,374 2,210 124,700 134.037 104,231 105,384 115,933 134,037 101,781 98,072 8,767 4,503 5,474 210 6,798 5,812 1,803 3,361 4,953 1,310 1,585 233 425 4,502 223 3,123 4,528 301,212 259,345 235,261 274,491 37,516 173 174 175 176 75,058 126,952 230,281 112,400 71,420 118,690 219,644 108,811 3,638 8,262 10,637 3,589 10,903 4,153 3,347 3,359 6,436 4,448 3,062 4,132 220 992 277 2,304 4,228 190,914 258,081 569,548 243,476 150,557 135,734 99,726 264,698 144,586 130,734 94,457 247,948 5,971 5,000 5,269 16,750 2,571 5,223 443 17,904 20,111 3,909 2,760 1,885 "i,*392 6,249 3,909 1,368 1,835 469,097 295,077 219.848 490,703 3,262 1,402 2,523 1,200 1,902 4,287 6,366 5,386 2,232 SSi 487 1,807 2,996 522 4,454 2,500 7,312 13,862 > Includes parks, playgrounds, baths, and public entertainments. 50065°—13 10 1,331 287,409 26,072 165 166 167 177 178 179 180 15,675 5,186 181 182 183 184 146 FINANCIAL STATISTICS OF CITIES. TABLE 10.—GOVERNMENTAL COST PAYMENTS l FOR EXPENSES OF PUBLIC SERVICE ENTERPRISES: 1910. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this table, see page 42.) CLASSIFIED BY PAYEE. CLASSIFIED ACCORDING TO ENTERPRISE FOR WHICH PAID. Grand total.. Group I . . . Group I I . . Group III. Group IV.. Total. Watersupply systems* Electric light and power systems. $34,386,256 $25,606,229 $1,755,785 21,058,508 5,475,326 5,083,544 2,768,878 15,488,310 4,244,620 3,743,738 2,129,561 564,586 332,447 600,700 258,052 Gas* supply systems. Markets and public scales. Docks, wharves, and landings. Cemeteries Allotber and crematories. enterprises. Fald to public. Paid to de partments, enterprises, and ac counts of city. $629,166 $475,434 $2,952,151 $S2S,177 $2,139,314 $34,204,773 $121,483 222,576 289,371 117,219 280,783 98,920 60,119 35,612 2,870,819 45,871 17,647 17,814 116,ISO 219,495 321,907 170,5S9 1,737,824 311,397 50,062 40,031 21,002,590 5,456,878 5,047,494 2,757,811 55,918 18,448 36,050 11,067 $986,871 9,739 18,728 $8,700 29,618 2,300 2,70S GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. 1 fl 3 4 ^ 6 7 R 9 10 $7,627,688 2,368,644 2,706,932 1,058,718 1,262,478 New York, N . Y Chicago, HI Philadelphia, Pa St* LouiT, Mo„,.r Boston, Mass,. ,,. $4,038,685 2,656,447 2,492,463 1,002,975 884,614 Pittsburgh, Pa Detroit. Mich. Buffalo, N. Y 560,549 665,299 1,013,555 568,237 i 538,516 408,318 569,199 923,741 231,130 497,238 11 1? Milwaukee, wis 13 Cincinnati, Ohio.. r , 14 Newark, N.J 3,999 324,567 530,200 380,384 3,999 276,475 490,604 360,037 15 16 17 Los Angeles, Cal... 18 Minneapolis, Minn. 478,085 427,234 302,327 241,096 303,226 413,242 302,327 233,590 Cleveland, Ohio $26,767 » $2,575,365 4,247 4,998 190,743 11,395 44,348 15,676 $298,211 16,470 38,161 43,298 9,656 25,707 89,448 176,927 1,259 18,681 19,482 42,468 11,893 $74,6S0 2S7,503 $7,618,988 2,339,026 2,706,932 1,058,0S6 1,262,225 36,294 10,019 15,471 34,618 150,524 15,571 558,189 662,591 1,013,555 568,237 536,671 46,83% 15,783 3,999 323,017 523,574 378,989 1,550 1,626 1,395 478,0S5 426,420 297,910 ' 241,096 S14 4,417 5,132 865 32,573 11,211 2,431 2,781 1,202 139,855 6,304 632 253 1,845 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300;000 IN 1910. 19 Jersey City, N. J 70 ?1 79, 23 $795,703 367,242 570,351 19,489 195,561 $789,768 359,832 275,266 2,793 166,749 24 25 Rochester, N. Y 26 27 28 227,889 266,910 186,560 56,504 331,672 215,721 199,718 148,977 20,329 113,750 302,326 207,981 195,812 4,037 95,335 234,269 184,579 178,150 72,386 394 34 35 36 37 38 97,873 i 927 10,581 236,318 94,^X3 3,260 39 40 41 42 Fall River, Mass 361,119 780 1,220 90,599 1 108,029 62,868 11,138 7S0 1,220 23 43 44 45 46 109,110 82,133 116,033 .145,342 ! 105,488 58,548 111,499 136,893 3,622 3,003 4,041 807 47 48 49 50 95,265 139,724 1,505 163,425 77,437 138,755 20 969 29 30 31 32 33 ! 3,995 223,055 161,153 $7,410 $276,All 12,728 2,030 7,792 4,932 2,946 52,043 '$36 3,987 16,014 3,652 600 9,267 222,540 2,272 $5,935 7,671 978 $25,804 9,557 2,611 42,552 10,406 4,037 927 3,996 14,959 17,062 58 16,848 32,651 j 33,229 i 207,516 4,755 22,555 4,016 227,065 266,910 185,874 56,504 331,672 824 297,867 207,981 195,812 4,037 93,475 4,459 20,907 360,420 780 1,220 00,594 20,524 493 7,642 109,110 82,064 116,001 145,236 1,433 17,808 1,505 $3,192 6S6 1,800 97,873 927 10,581 236,318 2,599 17,979 801 $795,703 367,242 567,159 19,489 191,545 $10,997 3,968 I 92,765 139,724 1,505 163,425 699 5 P9 32 106 2,500 ._ , . -*, sof public service enterprises are the gross payments for such expenses, less payments dn error which are reported in Table 15. a Includes payments for expenses of ferries, which were not reported separately. * Expenses of investment in a gas-supply system owned but not operated by the city* GENERAL TABLES. 147 TABLE 10.—GOVERNMENTAL COST PAYMENTS » FOR EXPENSES OF PUBLIC SERVICE ENTERPRISES: 1910—Contd. [For a list of tho cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion o! this table, see page 42.] GROUP III.-CITIES HAVING A POPULATION OP 50,000 TO 100,000 IN 1910. CLASSIFIED BY PAYEE. CLASSIFIED ACCOEDING TO ENTERPRISE FOB WHICH PAID. 1 Total. CITY. § Watersupply systems. Electric light and power systems. Markets and public scales. Gassupply systems. Docks, Allother wharves, 1 Cemeteries and 1 enterprises. and landings. crematories. Paid to public. 5 51 Hartford, Conn 5? A3 54 55 Reading, Pa^ 5T> 57 68 54 60 Camden, N.J Salt Lake City, Utah Dallas, Tex 61 62 63 64 61 Wilmington, Del Des Monies, Iowa Lawrence Mass Tacoma, Vvosh. T T r _ Springfield, Mass 66 Yonkers,N.Y 67 68 6M Duluth, Minn 70 St. Joseph, Mo.. • 71 72 73 74 75 Somcrvillo, MAS? * Troy. N. Y :. ... Elizabeth, N. J Fort Worth, Tex Norfolk, Va Wilkes-uarrc, Pa Peoria, 111 Erie Pa 106 107 Mobile Ala 108 109 1 75,975 153,557 101,807 139,407 152,814 75,949 23,664 95,519 451,247 52,709 75,374 .. .. i 78,762 166,009 52,113 142,201 70,162 86,531 100,181 49,861 81,749 49,861 80,148 $5,ii3 39,506 4,865 ii, 672 $3,448 78,634 173,507 101,807 177,325 149,435 2,659 20,532 39,738 575 1,615 $2S4,304 1,102 3,839 9,889 $109,030 596 1,217 4,533 20 33,939 53,125 249,703 41,372 42,300 884 1,853 7i,733 3,037 2,655 i 5,100 105,317 480 12,900 334,453 178,520 54,655 48,790 181,406 471 44,225 181,406 49,620 47,804 47,290 1,859 37,488 40,943 75,595 42,094 37,4SS 40,943 59,138 i,i9S 63,225 74,764 50,441 46,012 56,833 58,233 41,909 38,188 3,868 257 1,993 1 22,464 2,721 * 252,479 33,939 53,125 252,678 62,518 61,073 12,073 161' 1 j i,209 3,558 44,434 i,i$9 ! 1 ! ; 19,777 35 29,417 480 21,245 i2,900 120,341 ] 4,565 47i 49,835 81,405 1 ] 2,975 21,127 14,554 2,366 5,966 62,697 51,168 72,972 53,313 i52,902 119,060 1,169 200 1,472 93,540 51,168 72,972 98,956 3,593 | 651 i,342 124 $1,40S 1,513 2 582 1,820 3,379 2,694 144,441 74,001 97,637 269,211 4,533 1,138 950 71,455 75,949 1 23,664 92,825 451,247 52,709 22,049 16,757 934 252,479 61,210 59,460 $107,019 90,728 105,222 13,424 80,106 $6,424 80,106 144,441 74,001 97,637 269,211 4,533 3,037 96,852' 2,721 13,615 73,212 91 Portland, M**... 92 East St Louis 111 93 9-1 95 101 102 Wichita, Kans 103 104 105 Springfield, 111 78,634 174,089 101,807 179,145 152,814 i,is9 86 87 88 89 90 96 97 98 99 100 South Bend, Ind SHE, 003 90,728 66,157 252,479 33,939 53,125 252,678 63,383 61,073 76 77 78 Hoboken,N. J 79 Manchester, N. II 80 Evansvillc, Jnd .. . . . . . . . . 81 82 83 84 85 $108,427 90,728 106,735 13,426 80,106 Paid to de partments, enterprises, and ac counts of city. 3,037 96,852 2,721 13,611 1 73,212 93,540 51,168 72,972 82,576 3,593 105,030 480 12,900 332,849 178,520 26 344 865 4 16,380 287 i,C04 47,843 180,142 471 947 1,264 47,284 1,859 37,488 40,943 75,595 12 i,sio 3,473 1,729 1,859 iS, 259 2,979 6,392 9,6S4 4,479 3,796 5,831 63,225 72,788 49,498 46,012 i,976 943 Governmental cost payments for expenses of public service enterprises are the gross payments for such expenses, less payments in error which are reported in Table 15. 145 FINANCIAL STATISTICS OF CITIES. TABLE 10.—GOVERNMENTAL COST PAYMENTS 1 FOR EXPENSES OF PUBLIC SERVICE ENTERPRISES: 1910—Contd[For a list of the.cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this table, see page 42.] GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. City number. 1 crrr. Total. Watersupply systems* 110 Binghamton, N. Y 111 112 113 .114 [Atlantic City, N.J 154,386 35,161 84,007 28,832 98,407 $54,366 33,694 83,707 26,335 98,407 115 1 Little Rook Ark 116 1 Roclrford HI 117 Bay City, Mich 118 119 3,938 60,512 58,228 60,5i2 28,227 63,57i 46,923 120 121 122 1 Pueblo, Colo 123 124 1,672 41,511 121,268 23,569 48,071 125 126 127 128 129 Electric Markets Gaslight and supply and public power I systems. I scales. systems. 970 4S0 130 Wheeling, "W. Va 131 Augusta* Ga 132 1 Macon, Ga 133 134 160,318 48,142 9,613 1,792 83,840 23,542 135 Newton, Mass 136 1 San Diego, Cal 137 1 Kalamazoo, Mirfi.......... 138 139 25,445 123,461 37,172 25,161 114,596 30,782 624 140 141 142 143 144 Flint, Mich Chester, Pa Dubuque, Iowa Montgomery, Ala Woonsoclcet, R. I 29,049 428 41,382 59,896 21,723 27,891 1,158 40,205 52,156 21,723 8i7 2,075 145 146 147 148 149 Racine, Wis Fitfthhiirfr, Mass....... i 10,191. 68,586 2,133 6,996 57,076 7i,928 67,431 97,325 23,642 155 156 157 158 Joliet,Hl 159 Auburn, N . Y 276. 1,785 3,542 54,997 47,854 2,997 30,955 25,696 23,705 169 Perth Amboy, N. J 170 171 172 38,856 17,991 28,872 173 174 175 Amsterdam, N. Y 176 177 178 Decatur 111 179 Mount Vernon, N. Y 180 31,624 76,638 29,001 77,155 181 182 183 184 322 3,938 60,512. 58,228 9,275 1,132 360 13,783 3,095 400 $180 8,324 9,530 618 847 9,534 7,844 i3,046 489 2,006 1,792 428 360 433 67,899 j 35,208 17.737 23.927 30,111 19,502 23,705 38,856 17,991 22,442 44,895 29,001 24,302 23,"3i8" 39,152 36,917 39,058 49,684 38,290 27,247 34,756 9,622 8,565 2,133 6,996 1,738 844 1,125 5,310 6,164 6,661 2,376 300 544 60 8,633 42,622 698 9,533 53 1,856 38,483 356 426 67,899 99,760 j 23,670 29,725 7,570 2,544 2,997 30,955 25,690 22,840 2,997 31,683 29 169 G3 231 863 Q 865 33,856 17,991 28,872 31,624 76,638 29,001! 70,520 j 6,635 1,914 44,395 i,*ii6* 862 2,383! 828 25,089 123,035 37,172 276 1.785 3,542 54,997 47,854 215 817 , 99 97,325 6,194 28,055 160,228 48,142 9,613 1,792 839 72,463 1,622 276 59,305 1,525 384 10,191 63,417 2,133 6,996 57,076 70 i,3ii 1,868 1,914 44,395 1 24,"464" 5,232 $433 300 154 31,171 48,053 58,971 2,177 71,928 29,049 428 41,3S2 59,S96 21,694 360 1,785 3,327 54,997 45,686 | 284 8,865 5,766 889 5,032 311 44,687 1.672 41,078 120,968 23,415 48,071 2,177 499 28,636 63,57i $7,373 55,338 889 72,463 1,622 Oshkosh, Wis Cedar Rapids, Iowa 2,610 14 1,769 60,021 150 151 152 153 West Hobofcen, N. J 154 Charlotte, N. C $72,532 Paid to de partments, enterprises, and ac counts of city. $54,386 35,161 84,007 28,832 98,407 733 22,613 37,553 58,491 67,899 99,823 23,951 30,588 1 7,570 Paid to public. 3,938 31,555 48,053 58,971 2,177 71,928 East Orange, N. J Cemeteries Allother and enterprises. crematories. $498 $29,268 36 943 160 161 162 163 164 165 166 167 168 Docks, wharves, and landings. $20 969 300 2,175 27,728 118,173 23,133 47,128 Elmira,N.Y Galveston, Tex CLASSIFIED BY PAYEE. CLASSIFIED ACCORDING TO ENTERPRISE FOB WHICH PAID. 24,*464* 7,287 3,474 11,201 1 39,152 36,917 39,015 49,684 U * Governmental cost payments for expenses of public service enterprises are the gross payments for such expenses, Ics3 payments in error which are reported in Table 15. GENERAL TABLES. 149 TABLE 11,—GOVERNMENTAL COST PAYMENTS» FOR INTEREST ON CITY DEBTS: 1910. (For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this table, see page 43.] CLASSIFIED B T DEBT ON WHICH PAID. Funded debt. CLASSIFIED BY PAYEE. Special assessment loans. Revenue loans. Total. Of city cor poration. Grand total Of city corpora* turn. Of other Of school divisions of city district. govern* xnent. $75,474,710 92,103,062 93,015,890 $6,950,260 $118,003 192,847,248 66,314,845 12,209,644 8,757,766 5,564,993 Group I Group II Group III Group IV Of other Of school divisions of district. city goveminent. 55,383,511 8,929,550 6,714,967 4,446,676 505,148 620,277 613,284 364,353 2,748,762 60,741 202,681 3,716 5,428,515 711,442 482,681 327,612 Of city rpon tion. $34,578 $5,112,382 28,520 60 5,384 614 25,158 18,115 47,487 27,243 2,157,882 1,869,453 690,268 394,779 Paid to public. Of other divisions of city govern ment. $38,373 Paid to city funds. $79,433,939 $13,413,309 54,814,394 11,068,583 8,278,932 5,272,030 11,500,461 1,141,061 $30,061,254 3,649,241 2,930,983 1,011,306 4,337,957 $7,268,302 43,652 693,663 18,788 1,459,441 1,496,003 1,547,586 1,615,267 403,094 867,905 81,561 634,696 385,510 120,347 37,359 "i,*6i4 478,834 292,963 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. $37,329,556 3,692,893 3,529,646 1,030,094 5,797,398 San Francisco. Cal. Milwaukee, w i s . . . Cincinnati, Ohio.. Newark, N.J $31,302,148 1,185,798 3,512,380 1,030,094 5,741,630 1,577,564 2,182,282 2,000,777 1 623,441 958,283 1,062,213 2,165,539 1,454,910 396,607 869,633 feg New York. N . Y . . Chicago, 111 Philadelphia, Pa.. St. Louis, Mo Boston, Mass Cleveland, Ohio... Baltimore, Md.... Pittsburgh, Pa.... Detroit, Mich Buffalo, N . Y 488,551 389,806 1,925,394 934,433 1,260,633 454,020 780,838 673,259 New Orleans, La.. Washington, D. C. Los Angeles, Cal.. Minneapolis, Minn 1,245,229 374,170 712,197 592,879 $1,600 { $1,599,026 $4,711,824 297,638 16,000 $19,384 1,266 $1,315,684 553,962 $8,648 132,455 26,135 55,768 428 16,743 220,481 240,534 299,559 73,555 45,580 1,388 5,953 17,123 86,504 305,623 45,139 5,774 407 51,584 37,117 488,551 399,536 1,821,072 1,167,124 222 227,619 15,304 79,850 23,502 77,794 10 90,378 7,620 339,807 300,551 1,233,869 453,120 771,058 26,664 900 9,780 113,791 $755,921 33S,083 1,305,674 167,203 480,871 $195,599 18.662 263 1,320 220,227 495,045 628,160 504,852 272,937 576,350 3,615 14,873 12,475 21,941 22,977 459,880 343,211 131,937 124,261 240,641 151,169 78,625 406,033 148,098 232,811 328,513 123,893 1,476 575 900 13,495 383,384 205,240 350,325 232,790 77,868 6,969 24,964 15,075 197,670 114,291 234,563 179,101 9,801 * 20,811 185 2,587 2,576 GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. $951,620 356,745 1,305,937 168,523 701,098 $870,535 188,313 j 546,757 122,108! 669,006 21 ?5 Rochester N Y . . . * . 26 St Paul Minn.. .... 27 28 498,660 643,033 517,327 294,878 599,327 483,0S1 j 90,859 422,611 71,305 330,369 29 30 31 30 Oakland Cal 33 610,969 421,736 131,937 124,261 1 376,131 453,996 333,017 125,794 75,991 357,908 19 Jersey City N J 20 21 Seattle Wash 22 23 34 35 36 37 38 407,509 1 148,673 233,711 328,513 137,388 311,118 148,065 202,042 284,720 65,175 39 40 41 4? Fail River Mass 461,252 212,209 j 375,289 ! 247,865 | 461,215 169,583 264,676 241,914 43 44 45 46 207,471 135,102 234,748 181,688 159,976 104,971 233,474 181,688 47 48 49 Bridgeport. Conn 60 Alhnnv V V 538,624 365,019 84,990 207,491 j 530,953 178,5S0 84,990 174,766 1 i $48,622 $130,494 139,683 46,415 j 94i 2,437 32,092 15,579 356,319 94,716 22 $16,566 43,425 750 2,852| 206,985 221,740 310 108,560 57,867 18,223 54,860 41,531 648 $60 630 48,730 4,677 37 25,320 21,248 5,951 49,955 19,500 68,720 195,855 7,624 3,695 6,143 40,609 27,157 47,520 $32,363 37,938 616,739 $316 27,306 39,410 27,995 29,576 555 1,274 ' 31,669 43,263 18,806 7,671 21,953 85,806 9,960 ! ! 32,725 1 492,152 365,019 67,447 I -182,227 135,490 46,472 17,543 25,264 J The payments recorded in this table are the gross payments for interest on city debts, less (1) payments in error which are reported In Table 15, (2) payments which balance receipts for accrued interest on original issues of dc'bt obligations, and (3) payments of interest charged to outlay account. FINANCIAL STATISTICS OF CITIES. 150 T A B L E 1 1 . — G O V E R N M E N T A L COST P A Y M E N T S * F O R I N T E R E S T O N C I T Y D E B T S : 1910.—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 87. For a test discussion of this table, see page 43.] GROUP DZ.-CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1910. CLASSIFIED B T P A Y E E . CLASSIFIED B T DEBT O N WHICH PAID. Special assessment loans. Revenue loans. Funded debt. Total. Of citjr cor poration. Ofschool district. $294,962 248,645 277,328 133,262 113,336 $220,390 194,647 260,345 119,629 59,805 $57,706 Camden. N . J Salt Lake City, Utah.. Dallas, Tex Lynn, Mass Springfield, Mass 3(95,570 265,742 153,246 219,433 202,364 179,565 188,230 151,317 199,976 Wilmington, Del Des Moines, Iowa LawrencejjMass Tacoma, Wash Kansas City, K a n s — 140,825 71,619 121,342 427,624 188,843 140,825 40,034 91,513 250,072 81,837 Yonkers,N.Y Youngstown, Ohio. Houston, Tex Duluth, Minn St. Joseph, M o . . . . . 312,984 105,605 283,085 300,123 109,637 266,767 61,751 271,773 248,492 53,603 Somerville, Mass.. • Troy,N.Y Utica,N.Y Elizabeth, N. J Fort Worth, Tex.... 181,408 196,177 92,758 132,556 151,885 163,635 167,647 68,481 129,430 136,118 Waterbury, Conn... Schenectady, N. Y.. Hoboken, N.J Manchester, N. H... Evansville, Ind 112,681 176,004 98,856 72,974 93,904 103,727 137,707 89,591 68,230 90,208 Akron, Ohio Norfolk,Va Wilkes-Barre, Pa. Peoria, 111 Erie, Pa 67,171 322,976 59,790 57,985 42,788 310,851 34,170 21,080 29,095 Savannah, Ga Oklahoma City, Okla. Harrisburg, Pa Fort Wayne, Ind Charleston, S.C 128,798 129,162 102,962 39,265 167,095 120,384 75,201 20,826 23,013 167,095 46,845 23,997 16,252 Portland, Me East St. Louis, 111.. Terre Haute, Ind.., Holyoke,Mass Jacksonville, Fla... 283,337 | 105,866 31,409! 135,342 94,542 96,145 32,332 21,078 114,356 90,825 18,417 10,200 Brockton, Mass... Bayonne, N. J . . . . Johnstown, Pa.... Passaic, N.J South Bend, Ind.. 150,024 156,919 I 29,310 56,548 122,363 136,020 16,789 41,743 21,723 12,521 109,330 138,857 92,132 45,553 65,026 90,565 67,377 56,964 22,631 32,140 18,070 23,690 22,862 258,028 184,304 104,974 86,972 131,572 53,984 49,758 Hartford, Conn Trenton, N.J New Bedford, Mass. San Antonio, Tex... Reading, Pa Wichita, Itans. Altoona, Pa Allentown, Pa. Springfield, HI.. Pawtucket, R. I. Mobile, Ala Saginaw, Mich... Canton; Ohio Of other Of city divisions of i corporacity gov« tfon. $44 32,876 16,983 2,928 10,705 17,307 Of other Ofschool divisions of city district. govern ment. Ofcity corpora tion. Of other divisions ofcity govern ment. $278,170 203,994 267,094 133,262 106,916 $16,822 $21,122 36,223 40,366 175,415 265,742 147,035 184,620 187,416 7,105 33,073 8,900 4,073 1,929 34,912 2,388 30,965 29,829 25,632 32,203 16,582 2,301 $11,425 .$2,935 37,394 132,403 60,053 8,823 32,335 11,519 11,312 3,148 48,483 56,034 17,773 25,194 16,200 614 15,767 2,316 143 3,071 18.078 7,3S2 4,744 5,883 20,219 1,833 106,450 154,044 97,456 53,795 91,084 2,700 20,332 3,353 7,850 6,936 1,337 8,414 649 50,222 6,467 "i6,*340 178,928 8,264 1,772 20,9S6 3,717 7,917 2,719 131 50,626 27,656 14,735 6.795 1,175 13,386 8,010 4,186 2,051 4,478 16,360 316 24 19,228 6,164 240 745 2,049 303,666 95,295 233,085 297,795 109,398 181,403 193,593 91,220 124,680 151,256 13,447 12,125 22,920 $1,014 140,544 71,619 113,758 414,793 188,843 877 8,077 2,512 3,696 11,736 Paid to public. 57,352 284,574 53,910 55,314 . 37,506 128,798 129,162 95,672 39,265 147,758 267,038 105,866 31,409 123,616 94,542 133,566 144,352 21,462 55,972 36,524 14,579 51,359 11,478 60 9,254 109.330 133,857 66,630 42,466 65,026 52,416 50,966 17,897 201,573 184,304 99,967 83,625 »The payments recorded in this table are the gross payments for Interest on city debts. Iess(l) payments In error which are reported In Table 15, (2)'payments which balance receipts for accrued interest on original issues of debt obligations, and (3) payments of interest charged to outlay account. GENERAL TABLES. 151 TABLE 11.—GOVERNMENTAL COST PAYMENTS» FOR INTEREST ON CITY DEBTS: 1910—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this table, see page 43.] GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. CLASSIFIED BY DEBT ON WHICH PAID. Funded debt CLASSIFIED BY PAYEE. Special assessment loons. Revenue loans. Total. Of city cor* poration. Binghamton, N. Y., Sioux City, Iowa... Lancaster, Pa Springfield, Ohio... Atlantic City, N. J. Little Rock, Ark.. Rockford,Ill Bay City, Mich... York, Pa Sacramento, Cal.., 132,048 73,G02 46,846 74,946 330,599 57,128 31,829 66,340 Of other Of school divisions of! district city gov ernment. 1,059 8,511 259,878 11,534 15,265 49,960 29,497 42,213 Chattanooga, Tenn., Maiden, Mass , Pueblo, Colo Haverhill, Mass Lincoln, Nebr , 126,361 143,406 162,149 99,237 81,621 116,992 130,037 99,429 86,004 55,275 New Britain, Conn.. Salem, Mass Topeka, Kans Davenport, Iowa.... McKeesport, Pa 111,219 51,720 112,170 30,4S3 C9,123 103,004 44,897 53,334 16,500 24,430 'Wheeling, W.Va. Augusta, Ga Macon, Ga Berkeley, Cal Superior, Wis 61,003 72,732 24,604 46,874 37,000 48,937 71,193 24,554 12,743 34,600 Newton, Moss San Diego, C a l — Kalamazoo, Mich. El Paso, Tex Butte, Mont 321,770 102,483 47,478 59,5S6 54,883 301,829 81,358 18,343 52,875 18,000 Flint, Mich Chester, Pa Dubuque, Iowa... Montgomery, Ala., Woonsocket, R. I. 20,050 35,776 66,346 177,100 141,886 14,843 22,385 44,180 127,416 122,327 Racine, Wis Fitchburg. Mass. Tampa, Fla Elmire,N.Y.... Galveston, Tex.. 30,042 70,205 55,215 34,058 196,009 30,042 61,613 53,525 32,832 196,009 QuincyvIll Knoxville, Tenn New Castle, Pa West Hoboken, N. J. Hamilton, Ohio 36,847 1S6,577 19,115 42,093 79,561 31,113 144,997 7,813 22,932 41,661 4,239 53,075 47,924 25,271 46,141 789 * 45,650 47,924 8,952 30,453 East Orange, N. J..., Taunton, Mass , Charlotte, N. C Everett, Moss , Portsmouth, Va , 9S,84S 101,465 65,626 119,968 64,091 76,978 92,893 61,970 106,842 55,893 Oshkosh,Wis Cedar Rapids, Iowa., Quincy, Moss , Chelsea, Moss , 20,675 41,457 140,849 169,C3S 18,880 34,498 124,786 156,935 Perth Amboy, N. J. Pittafleld, Mass Jqplin, Mo Williamsport, P a . . . 78,376 61,536 16,281 23,627 54,538 51,501 5,987 19,752 Jackson, Mich Jamestown, N. Y . . . Amsterdam, N. Y . . . Lansing, Mich 25,035 57,138 43,963 22,740 24,054 41,993 40,379 21,860 9,970 Huntington, W. Va... Decatur.Ill Mount Vernon, N.Y., Lima, Ohio , 37,231 26,954 114,983 71,191 30,435 7,877 97,789 51,288 3,765 9,383 17,194 11,435 Niagara Falls, N . Y . Lacrosse, Wis Newport, Ky Pasadena, Col 105,759 43,054 54,577 46,834 86,244 37,807 54,249 26,684 Springfield, Mo., Lexington, Ky.. Roanoke, V a . . . . Joliet,IH Auburn, N. Y . . 31,449 165 314,778 14,192 5,523 34,300 38,027 74,062 44,627 42,213 33,716 15,078 15,176 6,890 23,123 11,930 23,185 8,998 Of city 5,284 4,323 28 Of other Of school divisions of city district govern ment. 31,450 825 1,772 6,622 9,843 4,234 9,299 4,760 381 "252 3614 126,361 139,682 161,294 92,726 81,621 5,810 12,441 8,215 6,823 17 1,783 3,682 270 32,014 '*2i,"508 110,871 51,720 111,887 30,483 67,363 2,400 61,008 72,732 23,438 46,874 37,000 3,073 1,539 50 19,941 13,515 7,896 823 100 10,738 7,785 19,559 730 6, 41, 6,022 'i4,'3S5 211 9,097 1,523 2,189 2,400 1,050 7,425 1,059 5,200 165 214 36,847 186,077 19,115 42,093 79,561 9,846 15,523 4,239 53,075 45,293 25,271 45,207 16,063 12,703 »23,050 10,035 1,239 451 981 2,614 3,584 3,031 *'*328 20,150 719 77,577 61,536 16,231 22,763 2,556 25,035 57,138 43,963 22,740 9,689 37,231 26,954 114,983 65,404 8,468 528 84,244 95,205 65,626 105,695 64,091 17,355 41,457 140,321 124,340 1,795 9,055 2,469 19,928 31,992 66,346 177,100 32,483 5,266 16,922 23,515 9,565 12,305 8,572 3,656 13,126 8,193 6,959 261,771 102,483 44,376 57,666 54,637 30,042 53,771 52,578 33,583 180,334 8,592 1,690 1,226 4,000 Paid to city funds. 332,003 73,602 45,010 72,745 228,911 6,497 22,360 1,044 Paid to public. 34,300 38,027 74,662 37,561 42,213 2,841 2,323 6,711 19,144 Of other divisions of city govern ment. 22,766 6,526 20,379 24 2,872 13,369 22,343 13,233 1,205 34,131 21,125 12,253 Of city corpora" tion. 18,987 5,247 105,759 34,554 54,577 46,834 ,_ . l The payments recorded in this table are the gross payments for interest on city debts, less (1) payments in error which are reported In Table 15, (2) payments which balance receipts for accrued interest on original issues of debt obligations, and (3) payments of interest charged to outlay account. * Includes interest on special assessment loans, which h not separately reported. FINANCIAL STATISTICS OF CITIES. 152 TABLE 12.—PAYMENTS» [For 9 list of the cities arranged alphabetically by states, with the number GROSS PAYMENTS LESS PAYMENTS IN ERBOB. Classified according to department, office, account, or enterprise for which paid. Payments offset by Govern receipts mental cost from payments.* public on outlay account. Grand total. Group I Group II Group i n Group IV , $279,145,899 171,466,831 55,170,814 36,139,096 16,369,158 Protection to person and property. Total. General govern ment. Police depart ment. Health conservation and sanitation. Health Fire depart Allother. conser vation. ment Highways/ Pavements. Sewers and sewage Allother. disposal. Original. Replace ments. (3,268,445 $282,414,344 1*9.723,529 11,587,214 $6,543,608 $1,097,177 $1290,704 $20,513,003 $1,179,043 $56,182,486 $3,789,435 1,895,304 702,157 330,948 173,362,135 17,173,518 11,112,647 14,539,583 .55,872,971 588,099 188,031 830,132 36,479,132 ,479,088 198,906 801,651 16,700,106 482,824 87,630 372,242 688,718 229.163 86,918 92,378 12,398,218 330,535 1 8,003,085 76,373 3,897,884 7,098 2,213,816 573,425 400,019 77,615 127,984 29,399,291 1,552,972 13,047,782 1,244,827 9,733,948 518,413 4,001,465 473,223 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. New York, N . Y . . Chicago. Ill Philadelphia, Pa.. St. Louis, Mo Boston, Mass $75,379,758 17,257,829 9,567,253 5,183,212 4,406,166 $663,581 286,357 19,000 154,658 332,206 Cleveland, Ohio... Baltimore, M d — Pittsburgh, Pa.... Detroit, Mich Buffalo, N . Y 4,975,167 4,339,250 5,000,973 2,898,659 5,316,655 10,61516,298 42,955 San Francisco, Cal Milwaukee, w i s . . . Cincinnati, Ohio.. Newark, N . J New Orleans, La.. Washington, D. C. Los Angeles, Cal.. Minneapolis, Minn. $76,043,339 $2,553,576 $378,035 $378,261 $524,220 $505,729 $2,001,445 $145,550 $15,059,631 3,723 4,520,336 6,974 2,647,381 4,713 1,964 1,856 17,544,186 12,151,912 441,163 $217,144 686,448 45,003 130,138 250,336 781,200 9,586,253 99,820 17,446 1,226,695 288,685 130,064 57,584 5,337,870 4,649 1,500 118,666 108,269 4,738,372 87,835 955,055 3,000 263,436 83,345 332,178 101,057 4,200 4,985,782 4,355,548 5,043,928 2,898,659 5,320,855 818,181 8,000 349,785 8,334 159,842 8,280,470 2,777,847 4,032,472 2,618,477 29,981 25,612 8,126 238,522 8,310,451 2,803,459 4,940,598 2,856,999 181,985 24,819 10,030 21,907 2,738,335 2,541,945 9,954,634 3,297,729 23,595 18,450 4,179 16,969 2,761,930 2,560,395 9,958,813 3,314,698 115,031 3,210 157,089 170 10,796 25,520 9,447 245,590 58,145 61,775 16,892 62,444 [2,350,398 11,493 1 33,802 13,500 223,861 4,411 3,331 19,430 34,950 29,836 85,154 94,017 114,032 81,669 13,816 14,259 7,085 42,060 467,163 114,694 933,700 498,360 , 95,917| 254,234 26,585 10,131 5,121 79,203 450,521 1,542,008 213,436 269,983 127,242 4,868 32,641 14,576 250 22,646 1,127,278 236,503 281,181 137,954 102,302 1,107,933 38,337 910,913 10,257 1,446,585 21,359 573,196 1,100 9,835 3,520 1,775 38,320 290,913 440,774 162,624 538,787 117,310 1,223,505 9,018 72,114 443,950 3,150 27,753 7,647 31,245 138,856 121,747 10,595 592,497 GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. Jersey City, N. J.. Kansas City, Mo.. Seattle, Wash Indianapolis, Ind. Providence, R. I . . $872,696 2,885,154 10,127,443 1,501,786 $2,885 74,740 13,246 31,438 16,411 $875,581 2,959,894 10,140,689 1,533,224 820,299 Louisville, K y . . . Rochester, N . Y . St. Paul, Minn... Denver, Colo Portland, Oreg... 2,879,447 1,702,185 1,728,445 2,178,546 7,532,388 66,305 995 7,900 5,316 146,067 Columbus. Ohio... Toledo, Ohio Atlanta. Ga Oakland, Cal Worcester, Mass... 1,308,378 873,955 1,107,450 1,943,730 1,085,444 Syracuse, N . Y — New Haven, Conn. Birmingham, Ala.. 37 Memphis, Tenn.... Scranton, Pa $2,110 15,306 352,956 $38,255 11,229 418 $22,678 3,425 85,081 3,343 190 2,945,752 1,703,180 1,736,345 2,183,862 7,678,455 44,807 4,090 13,945 5,735 707 30,361 40,004 55,991 4,370 1,578 92,987 8,933 10,995 87,934 746 10,411 1,317,311 884,950 1,195,384 1,944,476 1,095,855 142 2,649 73,509 4,081 216 1,345 2,703 1,121 296 895 39,020 181,957 14,680 1,136,833 524,779 883,642 2,136,875 550 351 24,796 1,800 9,220 1,137,383 525,130 908,438 2,138,675 51,856 Richmond, Va... Paterson.N. J . . . Omaha, Nebr Fall River, Mass. 1,054,873 467,336 1,096,413 987,168 2,018 4,394 5,133 4,202 1,056,891 471,730 1,101,546 991,370 Dayton, Ohio Grand Rapids, Mich. Nashville, Tenn Lowell, Mass 439,191 1,202,444 454,763 259,993 10,380 3,127 1,150 439,191 1,212,824 457,890 261,143 Cambridge. Mass Spokane, wash Bridgeport, Conn 284,835 4,141,829 397,656 544,811 50 AlbanyTN.Y 6,372 124,418 19,924 291,207 4,266,247 397,656 564,735 375 13,522 28,263 57,228 13,080 $352 3,022 799 6,800 2,176 4,116 49,271 17,428 13,754 3,667 12,437 11,878 16,410 3,160 35,395 5,849 357 8,395 2,240 5,600 7,262 21,794 8,444 14,382 1,754 169,259 227 3,750 300 35,087 2,181 13,421 2,114 3,871 51,965 393 200 594 3,646 1,644,157 253,864 259,619 425,904 541,244 21,458 1,583 58,732 57,017 230,015 167,573 145,859 5,568 12,887 5,660 1,842 2,201 138,103 $105,680 101,661 1,509,626 403,054 360,010 $3,300 7,698 1,500 130 7,800 13,166 181 34,022 14,744 350 33,513 178,795 63,095 89,438 133,619 51,393 227,013 8,843 138,768 85,126 $5,687 8,276 15,652 17,171 $99,095 864,475 1,699,764 220,090 66,385 25,985 32,424 264,707 461,855 80,608 270,439 3,617,695 29 443,557 285,666 172,906 217,328 165,662 8,421 8,938 5,720 288,442 4,502 427,447 039,100 256,236 145,572 13,657 5,963 129,516 5,200 293,011 41,662 73,167 106,341 21,076 50,594 1,400 1,549 45,844 363,024 58,187 44,747 438 14,504 825 '*2,"666" 140,977 271,961 74,591 32,761 19,881 1,162,830 43,384 71,857 $29,781 18,560 243,090 155,472 10,669 44,129 24,850 155,064 89,476 268,743 16,222 68,205 62,233 # 2i,434' » The payments here tabulated are the gross payments for outlays, less payments in error which are reported in Tablo 15. JS $aJ\^t^^^^^S^UelV ^ t h e 8 r ° S S p a y m e n t s f o r o u t , a y s l e s s payments in error and payments offset by receipts from the public on outlay » Includes payments made from the proceeds of special assessment loans. GENERAL TABLES. 153 FOB OUTLAYS: 1910. assigned to each, see page 67. For a text discussion of this table, see page 44.] GBOSS PAYMENTS LESS PAYMENTS IN ERROR-continued. Classified according to department, office, account, or enterprise for which paid—Continued. Highways—Con tinued. Bridges other than toll. All other. Public service enter prises. Education. Charities, hospitals, and cor rections. Schools. Classified according to revenues from which paid. Libra ries, art galleries, and mu seums. Recrea tion, Miscella neous. Munic ipal service enter prises. Watersupply systems. All other. From special assessments.» For health conserva tion and sanitation. For all For high other ways. purposes. From other* sources. I 3 $5,926,459 126,297,600 $6,262,537 $34,290,804 $3,142,376 $11,328,910 $1,583,358 $1,144,381 $59,368,490 $25,163,140 $10,483,350 $51,733,236 $2,353,642 '$217,844,116 3,155,211 11,806,396 5,925,114 18,082,901 2,695,153 6,166,435 1,406,252 97,414 209,959 7,049,559 199,398 3,026,248 2,097,232 8,95S,314 56,881 55,462 6,461,772 169,205 1,350,671 441,960 3,356,675 78,620 22,811 72,002 2,690,572 785,556 232,056 2,176,305 603,091 42,968,432 22,238,080 416,166 7,562,751 1,394,257 70,652 6,427,658 1,217,400 54,472 2,409,649 313,403 4,140,038 21,585,090 245,346 « 147,391,661 4,168,481 18,224,906 1,764,400 « 31,715,184 1,478,517 8,697,503 336,988 * 25,966,124 696,314 3,225,737 6,908 «12,771,147 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. $453,576 520,449 4S7,121 122,711 104,805 $288,253 $2,211,248 $2,896,225 1$1,690,876 $2,195,027 60,906 1 1,2S4,758 543,135 3,216,534 074,189 224,642 1,301,897 798,713 2,207,090 765,2S6 70,390 538,140 1,197,536 326,830 168,993 1,048,800 30,954 255,916 46,244 2,314 43,646 176,165 10,684 37,782 1,696,437 . 188,956 N 922,711 29S,218 1,583,024 69,130 231,747 147,664 5,642 53,781 829,328 486,809 694,460 377,762 213,959 62,052 327,803 531,615 362,84S 102,745 597,425 345,435 528,646 240,216 109,444 373,591 1,565,129 256,6S0 1,199,163 692,500 17,663 119,228 32,070 120,620 187,945 125,023 116,260 37,199 86,365 208,731 4,245 20,811 705,407 1,142,074 297,033 33,365 42,09$ 125,047 44,839 302,189 673,028 328,430 742,416 6,526 2,472 110,189 42,210 282,044 18,268 40,000 22,92S 55,542 105,595 150,950 29,597 200,398 $900 35,289 4,283 5,178 241,549 $60,406 [$25,643,151 $19,057,230 16,870 ' 1,299,704 553,493 578,681 1,276,251 363,419 11,045 272,452 $1,696,845 1,216,386 93,487 118,741 $8,916,584 4,980,299 337,650 1,447,317 102,130 661,316 180,000 138,615 69,441 373,135 141,635 1,071,388 332,913 279,129 1,115,228 782,579 1,521,576 600,840 ^54,456 ^37,445 539,161 37,938 1,252 454,238 299,238 7,143,290 547,362 5,000 3,470 234,597 125 8,323 $65,429,910 11,204,888 9,155,116 3,771,812 * 4,738,372 1 2 3 4 5 470,000 37,501 818,004 352,647 4,335,782 4,318,047 4,087,309 2,476,571 * 5,320,855 6 7 8 9. 10 153,098 1,405,803 64,093 115,342 458,366 639,581 6,751,550 ^2,803,459 4,418,139 2,102,676 11 12 13 14 293,990 1,189,9S6 531,352 2,761,930 * 2,500,395 8,768,827 2,386,623 15 16 17 18 $672,004 1,318,510 3,704,782 885,152 748,609 19 20 21 ?? 23 2,621,234 962,311 1,229,451 709,749 2,956,937 24 25 ?6 27 28 64,886 277 8,053 $142,613 102,733 GROUP H.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. $6,784 59,016 8,119 3,048 $104,0S1 142,4S5 3,359,073 119,308 9,409 $1,927 22,500 2i,962 200 108 599,208 115,050 126,956 149,307 955,844 76,871 1,679 66,i56 15,512 71,317 li,224 112,846 529,666 93,034 ii,260 7,192 323,976 157,270 274,038 92,490 122,123 1,162,969 369,278 125,275 34,511 14,763 20,590 143,267 6,615 20,828 93,572 134,539 130,7S0 691,590 242,520 665,183 14,903 135,683 77,300 121,604 63,307 104,901 4,352 217 16,124 11,753 68,634 77,539 87,736 $445,549 191,554 619,742 218,964 139,641 6,631 118,123 148,533 2S6,440 354,774 133,968 51,987 336,524 243,70S 113,707 9,057 10,939 129,751 36,169 3,80S 31,913 384,258 27,782 2,536 26,707 892,569 31,509 69,926 5,000 79,271 474,451 94,625 183,916 $7,253 71,904 38,850 11,182 34,074 696 13,487 657 3,772 2,000 2,135 4,055 1,500 5,333 2,500 $50,513 794,450 565,399 144,336 $3,554 72,015 66,640 143,035 80,642 116,516 $26,257 88,966 30,488 10,107 4,725 28,405 28,399 82,872 2,G2i 18,812 65,252 1,781,913 235,412 208,323 2,327 173,178 1,358 97,188 36,354 12,618 42,920 3,065 34,369 28,757 14,968 2,303 42,070 12,968 54,473 3,000 35,473 17,759 22,715 39,66s 96,636 40,553 70,000 107! 276 216,937 4,600 58,927 5,118 2,500 $i78,223 817,977 273,428 493,225 259,396 171,438 173,026 369,133 9,137 11,195 13,447 123,994 53,446 110,776 13,862 32,842 365,294 $40,371 542,405 1,215,100 53,475 185,412 103,099 23,843 33,682 884,857 95,496 $30,OSS 79,551 1,282,091 376,141 63,432 $172,589 913,281 4,557,679 271,931 8,258 239,700 246,765 387,730 541,244 324,518 501,169 260,129 1,086,383 3,660,563 45,000 51,030 53,654 122,736 13,929 380,000 307,144 197,119 1,342,806 20,593 892,311 526,776 944,611 478,934 1,061,333 29 30 31 32 33 57,137 63,095 43,421 343,110 155,064 58,197 613,423 247,417 737,136 306,971 850,241 1,525,252 344,820 34 35 36 37 38 4,684 21,954 25,673 58,440 421,997 39 40 41 4? 38,227 138,661 1,031,218 408,606 657,595 * 991,370 262,303 6 1,212,824 457,890 * 261,143 3,284 360,501 11,408 1,929,599 58,745 159,010 276,515 1,976,147 338,911 363,538 47 48 49 50 8,005 19,675 42,i87 $648,552 596,137 519,7ii ! 43 44 45 46 * For those cities for which the classification according to revenues from which paid was not reported, all payments for outlays are included in the column headed ' As the classification according to revenues from which paid was not reported, all payments for outlays are included in the column headed "From other sources." FINANCIAL STATISTICS OF CITIES. 154 TABLE 12.—PAYMENTS l FOR [For a list of the cities arranged alphabetically by states, with the number GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. GROSS PAYMENTS LESS PAYMENTS Itf ERROR. Classified according to department, office, account, or enterprise for which paid. Payments offset by Govern receipts mental cost2 from payments. public on outlay account. Protection to person and property. Total. General govern ment. 51 52 53 54 55 Hartford, Conn Trenton, N.J New Bedford, Mass. San Antonio, Tex... Reading, Pa 1359,375 673,473 1,360,464 200,491 356,445 9571 2,281 11,658 2,250 9359,946 675,754 1,372,122 202,741 356,445 56 57 38 59 €0 Camden, N.J Salt Lake City, Utah.. Dallas, Tex Lynn, Mass Springfield, Mass 318,422 1,477,420 868,559 470,770 1,042,735 405 4,627 597 1,997 74,872 318,827 1,482,047 869,156 472,767 1,117,607 61 62 63 64 65 Wilmington, Del.... Des Moines, Iowa... Lawrence, Mass Tacoma, Wash Kansas City, Kans.. 542,567 909,222 464,574 2,797,314 1,994,335 725 22,075 8,000 1,291 3,059 543,292 931,297 472,574 2,798,605 1,997,394 1,401 20,484 66 Yonkers, N. Y 67 Youngstown, Ohio.. Houston, Tex Duluth, Minn St. Joseph, Mo 631,879 651,975 727,607 944,384 640,791 634,709 723,720 728,494 957,019 645,791 85,670 71,745 887 12,635 5,000 247,181 379,643 427,263 243,927 1,424,457 2,025 705 150 2,325 22,058 249,206 380,348 427,413 246,252 1,446,515 Waterbury, Conn... Schenectady, N. Y.. Hoboken, N. J Manchester, N. H... Evansville, Ind 473,710 593,926 232,205 196,659 435,848 990 6,839 3,810 473,710 594,759 233,195 203,498 439,653 Akron. Ohio Norfolk, Va... Wilkes-Barre, Pa Peoria, 111 Erie, Pa 507,005 775,604 529,406 341,649 Somerville.Mass.. Troy,N.Y Utica.N.Y. Elizabeth, N. J.... Fort Worth, Tex.. 87 88 89 90 Savannah, Ga Oklahoma City, Okla. Harrisburg, Pa Fort Wayne, Ind Charleston, S. C 91 92 93 94 95 Portland, Me East St. Louis, HI.. Terre Haute, Ind.. Holyoke, Mass Jacksonville, Fla... 96 Brockton, Mass.. 97 Bayonne, N. J.... 98 Johnstown, P a . . . , '99 Passaic, N.J 100 South Bend, Ind.. 101 102 103 104 105 Covington, Ky.. Wichita, Kans.. Altoona, Pa Allentown, Pa.. Springfield, HI.. 106 Pawtucket, R. I . . 107 Mobile, Ala 108 Saginaw, Mich.... 109 Canton, Ohio Police depart ment. $2,081 326,354 187,240 160 94,500 3,370 13,051 3,844 7,004 176,130 3,612 53,289 1,050 925 2,175 21,366 4,234 29,216 5,436 95,456 "i93 787 735 11,723 772 1,783 352 756 188 15,472 2,078 13 1,191 2,454 411,009 2,414,050 548,878 621,971 463,224 8,736 5,475 55 3,170 6,000 419,745 2,419,525 548,933 625,141 469,224 1,025 2,685 2,125 13,393 2,607 2,800 961,998 336,108 87,567 321,134 348,408 11,565 973,563 336,108 98,314 327,134 348,408 587,242 75 222,572 511,124 111,632 363,570 177,857 2,126 908 611 188 673 224,698 512,032 112,243 363,758 178,530 2,851 152,947 1,612,818 354,625 175,287 261,410 1,400 3,438 1,249 525 600 154,347 1,616,256 355,874 175,812 262,010 309,096 273,578 235,380 1,365 20 274,943 235,400 289,535 424 367 719 58,200 2,714 4,000 315 7,200 4,460 11,675 6,250 6,908 7,754 2,999 20,162 3,636 6,875 113,428 22,181 8,155 10,466 26,145 756 364 13,673 6,922 6,103 4,706 1,500 9,008 1,591 860 3,047 17,121 247 4,360 3,485 12,247 15,871 91,017 56,926 49,938 85,516 237,261 73,964 1,460 "234 11,827 17,000 69,263 17,073 44,858 49,103 143 1,295 1,200 13,364 3,987 1,017 237 4,025 86,341 427,817 27,952 16,580 192,189 25,728 51,003 20,797 17,707 59,144 19,149 10,205 13,908 8,244 235 1,699 83,362 107,014 69,772 32,737 29,252 6,986 242,859 7,876 13,979 5,554 56,532 8,767 24,447 20,911 6,447 92,319 80,242 2,720 212,332 95,616 35,182 27,601 117,231 350,521 86,765 1,495,560 196,749 97,985 2,727 31,280 30,762 167,748 103,904 68,951 57,346 27,212 42,893 102,722 104,561 111,489 20,304 20,348 18,453 101,583 218,026 940,565 65,104 184,824 95,117 26,254 25,956 11,380 1,446 800 91,200 3,878 677 775 1,572 6,267 921,338 49,991 104,180 10,636 26,199 8,995 343,229 51,5S6 45,142 42,991 9,546 Highways. Pavements. Sewers and sewage Allother. disposal. Original. Replace ments. 467 980 296 9,477 15,058 1,252 14,733 2,586 7,925 7,900 15,000 18,076 8,155 7,750 23 150 $278 1,000 . 9,743 35,049 53,991 1,000 4,959 5,069 2,084 650 56,138 ~ioJ67i' 508,155 775,604 533,006 342,717 334,160 10,747 6,000 18,231 7,516 15,923 600 5,250 22,232 6,444 5,530 17,899 20,188 3,600 1,068 2,127 1,150 Health Fire depart Allother< conser vation. ment. 3,323 177 10,540 762 Health conservation and sanitation. 53,864 131,247 118,859 99,576 467,534 18,180 *3,762 6,621 114,058 2,181 2,512 497 10,042 1,000 750 22,015 14,668 1,683 46,307 153,503 263,718 205,344 144,830 183,027 123,267 229,555 739,0S9 140,492 255,109 28,931 54,673 81,994 12,553 6,273 5,911 1,277 13,520 47,510 197,971 19,250 5,019 90,370 6,738 782 38,826 168,290 6,871 11,009 68,089 67,459 1,123,609 189,133 6,821 115,135 8,680 32,793 175,288 106,556 67,601 12,544 10,150 1,268 300 15,080 I The payments here tabulated are the gross paymentstoroutlays, less payments in error which are reported in Table 15. 7S account w S c h ^ r e ^ r ^ ^ S b l ^ l S ? * " * * g r 0 S S V*7™**3 ** o******less Payments in error and payment* offset by receipts from the public on outlay GENERAL TABLES. 155 OUTLAYS: 1910—Continued. assigned to each, see page 87. For a text discussion of this table, see page 44.] GROUP IIL-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. GROSS PAYMENTS LESS PAYMENTS IN EEROR—Continued. Classified according to department, office, account, or enterprise for which paid—Continued. Highways—Con• tinued. Bridges All Other. other than toll. | Schools. 1 17,498 38,739 iio 11,043 ! j j 123,785 140 131,576 23,015 10,652 $098 3,807 636,9S0 19,915 41,254 179,136 9,115 ' 2,478 j 16,481 ! 113,373 44,802 111,943 00,003 96,424 43,139 5,753 15,935 1,607 24,816 3,471 136,709 177,489 109,843 123,596 47,977 24,110 8,610 95,013 32,800 151,054 11,966 35,974 2,257 3,500 3,194; 9,040 36,324 294,533 10,414 166,152 250,177 1,178 2,690 23,711 6,607 I i4,599 265 6,039 1666 24,976 j 209 337 256 2,276 81,308 536 Libra ries, art galleries, and mu seums. $113,537 38,442 287,777 $126,286 41,231 4,500 43,747 199,211 185,601 242,196 69,718 169,231 141,636 96,437 272,416 320,380 17,648 122,957 107,762 31,746 362,480 2,236 925 4,934 2,550 1,150 3,600 1,200 14,006 51,422 30,642 8,856 16,890 100 66,016 21,013 141,986 44,347 17,401 26,639 2,502 22,099 4,841 6,0S9 24,874 14,196 90,526 165,208 257,173 81,322 32,918 444,760 173,719 149,731 20,976 8,583 74,290 33,744 44,934 18,440 10,692 1,314 16,435 16,349 23.355 277,619 83,504 153,152 40,406 3,900 52,495 7,955 11,950 5,991 34,434 66,490 21,117 76,592 57,184 10,981 6,296 13,872 68,922 18,80) 88,074 1 Recrea tion. Miscella neous. $28,612 4,666 279,801 $1,367 3,000 15,630 4,890 15,099 24,953 23,410 2,164 68,400 52,028 For all purposes. $52,090 i9,920 8,995 320,889 $3,607 600,903 112,106 10,349 9,193| « $359,946 4 675,754 1,320,032 202,741 336,525 51 52 53 54 55 306,225 560,255 757,050 462,418 1,108,414 56 57 58 59 60 « 543,292 519,447 « 472,574 922,706 1 1,651,530 61 62 63 64 65 66 67 68 69 70 i7,439 31,045 380,805 248, i i i 107,409 66,235 i,550,6i8 261,409 $218,472 18,220 136,727 164,535 185,272 97,210 23,486 27,212 157,160 621 i66,449 51,901 94,458 27,886 275,107 86,351 449,716 • 723,720 728,491 587,454 531,554 i7,6i? 12,302 13,615 12,065 160,616 192,256 104,429 333,836 237,141 202,715 222,855 128,208 1,112,629 71 72 73 74 75 14,290 66,217 8,824 60,476 365,812 398,944 148,319 224,371 203,498 439,073 76 77 78 79 269,442 239,809 24,102 3,143 43,525 146,568 585 3,514 99,221 507 699 55,255 i66,780 2,i68 io,2io i02,447 10,781 319,886 25,271 31,596 10,534 i l i , 778 13,984 16,580 171,712 719,361 133,278 236,163 39,498 190,192 15,915 18,221 6,301 172,130 25,078 i2,8li 55,213 3,623 120,275 114,794 16,873 55,304 20,739 728 6,130 4,566 246 164,233 2,197 16,544 3,260 6,6S6 22,461 25,000 2,200 24,549 iii,830 ii2,845 184,216 100,659 32,329 75 7,574 8,244 i66,330 198,668 4,726 58,991 63,493 1,032,795 189,226 4,794 US, 753 19,419 5,690 140,678 110,942 89,200 io3,6n 52,836 39,802 104,290 4,110 14,406 26,466 8,944 24,228 10,659 J^ 14,381 11 24,447 7,800 i m 183,458 • 775,604 388,176 « 342,717 221,503 248,033 1,555,386 401,671 322,398 469,224 81 82 83 84 85 «973,563 106,418 «98,314 • 327,134 «348,408 91 92 93 94 95 86 87 88 89 90 202,482 96 321,681 97 112,243 98 338,473 99 111,295 100 i7,ni 78,816 6,478 J 90,819 384,793 83,106 <175,812 141,463 101 102 103 104 105 2S3,987 134,265 93,533 192,535 106 107 108 109 *1 Includes payments made from tho proceeds or special assessment loans. As the classification according to revenues from which paid was not reported, all payments for outlays are included in the column headed " From other sources." i From other sources. Other 31,523 361,919 1,237,419 i77 1,322 For high ways. 50,404 826 500 247,701 34,083 270,826 5,334 5,095 9,691 7,163 6,852 41,526 490 1 $i,247 14,450 35,169 17,963 8,788 8,349 13,808 1,688 i,666 For health conserva tion and sanitation. 279,590 6,807 68,234 11,397 18,059 163,666 14,134 419 587 67,006 6,221 From special assessments.> Another. $124,887 183,774 288,830 58,105 264,637 277,940 25,000 416,039 37,454 15,258 Watersupply systems. 22,081 3,464 58,245 8,430 12,588 3,971 6,901 Munio- 1 ipal service enter prises. $16,126 819 39,907 60,759 59,562 111,570 17,081 61,891 107,187 136,323 17,308 15,542 j Public service enter prises. Education. Charities, hospitals, and cor rections. Classified according to revenues from which paid. _!_ FINANCIAL STATISTICS OF CITIES. 156 TABLE 12.—PAYMENTS l FOR [For a list of the cities arranged alphabetically by states, with the number GROUP IV.-CITIES HAVING A POPULATION OP 30,000 TO 60,000 IN 1910. GROSS PAYMENTS LESS PAYMENTS IN ERBOB. Classified according to department, office, account, or enterprise for which paid. Payments onset by receipts Governfrom mental cost payments.* publicon outlay account. 110 HI 112 113 114 115 116 117. 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 $180,216 437,063 129,974 334,367 1,380,715 185,109 254,750 248,654 60,122 478,709 223,550 169,947 93,888 383,351 160,473 248,093 168,803 251,634 399,493 154,244 329,449 160,607 130,144 420,930 321,664 193,700 502,815 179,620 464,088 198,987 229,333 40.721 64,266 378,518 56,540 220,280 87,093 82,289 13,395 379,397 65,519 209,818 Binghamton, N . Y.. Sioux City, Iowa.... Lancaster, Pa Springfield, Ohio.... Atlantic City, N . J.. Little Rock. Ark.... Rockford, III Bay City, Mich York, Pa! Sacramento, Cal Chattanooga, Tenn.. Maiden, Mass Pueblo, Colo : Haverhill, Mass Lincoln, Nebr New Britain, Conn.. Topeka, Kans Davenport, Iowa.. McKeesport, Pa... Wheeling, W. Va.. Augusta, Ga . Macon, Ga , Berkeley, Cal Superior, Wis Newton, Mass San Diego, Cal Kalamazoo, Mich.. £1 Paso, Tex Butte, Mont Flint, Mich Chester, Pa. Dubuque, Iowa.... Montgomery, Ala.. Woonsocket, R . I . . Racine, Wis Fitehburg, Mass.... Tampa, Fla Elmira,N.Y Galveston, Tex Quincy.Hl Knoxville, Tenn Newcastle, Pa West Hoboken, N.J Hamilton, Ohio Springfield, Mo Lexington, Ky Roanoke, va Joliet,IU Auburn, N. Y East Orange, N. J Taunton, Mass Charlotte, N. C Everett, Mass Portsmouth, Va Oshkosh,Wis Cedar Rapids, Iowa Quincy, Mass Chelsea, Mass Perth Araboy, N. J Pittsfleld, Mass Jqplin, Mo Wmiamsport, Pa Jackson, Mich Jamestown, N. Y Amsterdam, N. Y Lansing, Mich Huntington, W. Va Decatur, 111 Mount Vernon, N. Y Lima, Ohio Niagara Falls, N . Y LaCrosse, Wis Newport, Ky Pasadena, Cal , , , 98,267 74,692 292,095 132,504 171,527 142,039 50,947 269,158 463,275 122,125 51,696 45,971 84,764 126,283 166,050 226,840 255,456 132,051 206,359 117,197 47,495 93,624 199,178 173,383 308,918 17,314 218,060 231,872 117,703 476,851 54,047 54,801 474,288 $6,589 384 359 29,322 290 1,665 6,170 47,740 765 3,080 152 6,087 1,543 3,000 110 11,657 9,650 1,500 250 3,716 3,965 2,144 340 22,528 11,026 28 260 110 250 10,513 1,700 6,000 139 369 430 250 1,270 1,480 1,875 200 125 250 175 8,242 820 36,815 1,694 19,099 440 9,016 10,000 767 3,125 375 7,252 1,488 2,765 10 21,450 7,000 240 Protection to person and property. Total. $186,805 437,447 130,333 334,367 1,410,037 185,399 256,415 254,824 60,122 224,315 173,027 94,040 389,438 162,016 251,093 168,913 263,291 399,493 154,244 329,449 170,257 131,644 421,180 325,380 197,665 504,959 179,620 464,428 221,515 240,359 40,749 64,266 378,778 56,650 220,530 97,606 82,289 15,095 385,397 65,658 210,187 98,697 74,942 293,365 133,990 173,402 142,239 51,072 269,408 463,450 130,367 52,516 82,786 84,764 127,977 185,149 227,280 264,472 142,051 206,359 117,964 50,620 93,999 206,430 173,383 310,406 17,314 220,825 231,882 117,703 498,301 61,047 55,041 475,176 General govern ment. Police depart ment. $550 Health Fire depart* Another. conser vation. ment. $350 125 270 105,691 12,843 370 3,595 6,481 48,994 6,950 1,050 8,000 162 2,196 53,282 ""340 375 2,399 1,476 600 2,864 204 175 1,758 1,449 403 4,000 547 277 3,906 200 602 82 32 33.491 14,030 1,9S8 4,3S0 5,416 8,612 10,591 5,904 1,200 1,099 1,995 3.897 3,187 $848 74,258 2,051 2,076 600 524 4,223 1,488 4S3 9,849 1,520 10,300 9,117 818 985 1,268 9,197 1,775 238 7,677 702 742 250 10,761 26,115 760 35i' 300 1,374 7,477 12,252 243 170,538 2,128 650 593 2,950 3,500 2,803 "i2,"l48 'ioo' 13,729 1,888 159 11,162 320 531 1,200 3,054 600 167 1,500 1,644 1,104 7,815 6,050 1,606 160 763 350 82 9,375 63 1,421 190 135 150 1,139 10,565 $1,040 44,021 "i,"650 $72,409 121,241 3,805 97,549 179,799 123.677 31,720 139,246 11,335 19,200 54,377 67,224 11,107 13,534 19,560 3,193 3,900 874 2,828 6,293 300 3,673 12,252 18,079 5,818 6,451 5,186 596 6,309 4,140 18,395 1,261 390 16,445 1,086 23,978 1,721 18,585 2,912 17,793 Highways. Pavements. Sewers and sewage Another. disposal. Original. $36,532 47,831 5,893 62,835 15,940 16,605 21,930 11,899 $4,681 1,759 2,000 4,509 Health conservation and sanitation. 3,035 42.800 83.32S 42,506 4.772 5,095 8,802 8,175 42,067 17,452 3,281 49,345 18,876 43,516 22,330 1,033 58,680 2,849 7,924 23,280 9,041 17,462 12,643 1,529 6,244 55,056 23,449 5,951 27,381 7,140 45,899 30,770 34,405 35,983 16,346 125,727 57,235 28,101 4,925 6,981 34,708 25,635 3,850 * 69,773 2,943 21,724 53,463 18,968 9,065 44,928 17,866 14,243 14,951 3,523 13,431 163,404 4,274 105,069 15,025 2,760 73,591 69,473 '*2,"297' 2.070 525 2.778 5,132 3,270 "i,"666 2,000 "2i,"i87 1,335 250 672 2,981 1,297 113,672 62,635 23.261 10,159 117,119 269,8S1 6,9S9 114,997 25,016 47,785 60,069 41,220 19,032 143,125 91,044 279,972 96,238 12,535 33,290 33,790 164,012 1,937 110,769 12,055 19,929 1,478 118,832 20,779 17,103 25,126 53,170 80,598 81.157 100.099 1,110 1,433 3,048 11,254 400 3,000 3,700 126 27,974 10,322 43.589 20,649 9,473 27,377 2,686 5,590 29,294 2,763 3,580 108.596 24,645 35,503 10,585 39,267 24,341 44.844 162.436 13,777 1,625 5,277 78,203 i The payments here tabulated are the gross payments for outlays, less payments in error which are reported in Table 15. * Governmental cost payments for outlays are the gross payments for outlays, less payments in error and payments offset by receipts from the public on outlay account which are reported in Table 15* GENERAL TABLES. 157 O U T L A Y S : 1910—Continued. assigned to each, see page 87. For a text discussion of this table, see page 44.] GROUP 1V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. GROSS PAYMENTS LESS PAYMENTS IK EBBOB—Continued. Classified according to department, office, account, or enterprise for which paid—Continued. Highways—Con tinued. Bridges Allother. other than toll.; $1,946 7,113 5,598 788 16,958 1,377 1,554 1,757 35,039 1,076 4,000 8,473 i5,745 1,000 745 i5,045 1 270 5,458 34,356 21.771 3,6i9 2i,i46 $13,185 107,853 1,873 9,042 57,763 5,201 18,718 14,074 239,721 19,924 57,93S 8,727 32,504 7,536 14,821 6,753 10,349 41,625 5,397 11,831 622 14,175 170,553 48,872 8,669 141,261 861 111,373 57,624 28,658 1,166 9,3S5 11,038 9,208 24,338 21,466 344 5,228 148,410 4,816 74,503 43,705 1,464 26,158 11,655 3,005 56,302 20,491 850 52,850 9,187 8,146 30,004 13,489 6,481 303 26,114 13,790 10,129; 16,361 12,544 6,687 10,944 3,116 39,632 147 i6,298 3,055 8,971 6,274 1,864 8,371 2,177 2,504 150,660 Public service enter prises. Education. Charities, hospitals, and cor rections. Schools. Recrea tion. Libra ries, art galleries, and mu seums. $9,039 82,629 141,035 264,214 26,137 22,736 7,490 20,812 33,635 29,578 4,863 37,037 153,840 1,185 71,703 31,534 43,565 53,715 9,181 93,053 $1,347 5,774 4,576 377 1,151 463 96 2,051 701 110,200 200,353 75,720 17,386 26,494 42,285 56,353 22,243 500 1,764 94,195 3,660 6,871 15,596 7,224 1,841 19,558 $4,312 4S9 j 60S i,9oo i5,620 5,310 3i3 Alunicipal service enter prises. Miscella neous. $47,507 71,324 8,418 18,523 409,316 $4,325 1 3,737 190 410,116 4,614 123,916 43,578 14,189 5,457 10,227 5,564 7,092 304 319 3,403 443 17,006 445 Watersupply systems. $4,932 25,901 19,825 $5,970 i43 1,118 32,860 4,977 499 13,687 1,722 5,404 460 507 5,323 21,029 26,075 30,210 2,824 16,447 21,022 7,809 216 89,982 2.408 J 117,562 J i 40,887 1,645 5,111 33,662 2,394 3,753 1,783 22,786 794 10,314 7,3i5 16,434 46.587 22,762 35,508 3,354 4.000 165 4,827 1 55,927 51,324 11,935 90,888 105,616 14.386 4.263 122,455 70,226 622 37,254 220,445 77,436 $443 202,787 i38,65i 29,796 33,290 14,280 10,047 4,552 4,752 44,704 29,878 18,026 11,994 14,478 125,727 54,634 96,992 88,210 108,653 13,143 15,279 i5,557 9,900 i,03S 3,039 8,i46 4,294 72,863 374 325 4,9i2 i2,762 1 103,756 2,018 49,926 6,465 52,249 4,233 35,956 9,838 8,538 14,482 6,600 9,523 2,275 8,473 8,465 ! 1 1 j 4,465 90,233 23,542 32,422 2,089 13,407 210,465 1 6,i65 5,401 731 50.483 1 i23,743 203,294 6,035 164,051 i3,4io i 41,166 3,997 3,iii 2,316 5,124 4,353 36,656 15,986 6,335 60,92i 2,458 37,544 17,283 2,041 6,086 195,654 8,387 44,010 2,849 25,065 iie,6ii 12,492 34,372 396 9,143 111 123,676 M,745 2,968 16,384 6,349 38,855 30,097 200 2,018 3,892 13,045 16,605 27 687 2,921 7,554 8,839 1,915 174 78,706 ii,663 8,163 27,745 40,782 | 75,047 i 14,035 10,755 40,048 1,101 39,353 2,678 ii4,ies 1 B $251,955 1 449 355 From other I sources. 1 For all For high other ways. purposes. 1 $23,30i H,403 6,213 5,639 1,935 2,210 For health conserva tion andsanitation. 9,636 | 37,161 152,652 6,807 307 2,825 2.162 561 27,577 $588 56i 12,969 12,966 7,524 200 Allother. From special assessments.' 9,068 1 120,477 44,907 21,825 252 15,255 3,000 71,192 1,500 11,900 20,633 8,259 27,946 23,402 5,911 120,162 60,931 7,181 2,661 4,177 5,930 24,390 29,487 42.050 7,546 Classified according to revenues from which paid. | 723 3,523 9,493 39,267 5,428 29,661 136,936 6i,839 i79,45S • i j «$186,805 110 162,191 111 130,333 112 216,303 113 ♦1,410,037 114 45,118 115 * 256,415 116 129,177 117 54,036 118 328,117 119 « 224,315 120 4 173,027 121 79,318 122 4 339,433 123 83,603 124 214,263 1?"i «163,913 1?6 97,939 127 192,202 123 148,209 m 329,449 130 163,470 131 94,390 13? 185,990 133 244,976 134 181,281 1Ti 302,172 136 «179,620 137 464,428 13S 82,864 139 166,553 14i) 4,610 141 4 64,266 14? 211,616 143 54,334 144 111,650 145 91,235 146 4 82,289 147 «15,095 148 335,397 149 45,977 150 199,409 151 4 98,697 15? 15,556 153 151,669 154 15,902 155 46,723 [156 117.102 157 14,850 158 143,681 159 411,201 160 120,467 161 44,370 162 75,453 163 84,764 164 87,788 165 4 185,149 166 20S,904 167 4 264,472 168 118,046 169 197,484 170 4117,964 171 42,147 172 81,069 173 116,147 174 149,841 175 4 310,406 176 5,727 177 108,151 178 226,454 179 87,319 180 357,842 181 < 61,047 182 55,011 183 233,879 184 * Includes payments mado from the proceeds of special assessment loans. M l M ^ « *»<**»* urv™, A » w „«.,«*„»» 4 As the classification according to revenue from which paid wa3 not reported, all payments for outlays are included in the column headed « From other sources." FINANCIAL STATISTICS OF CITIES. 158 TABLE 13.—RECEIPTS AND PAYMENTS ON ACCOUNT OF DEBT: 1910. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this table, see page 45.] EXCESS OP RECEIPTS OVER PAYMENTS. Grand total Groupl Group II Group HI Group IV Total. From public. From city funds with investments.*' Total. To public. To city funds with investments.* Total. $558,982,298 $503,719,871 $55,262,427 $401,183,243 $378,151,445 $23,031,798 $157,799,055 $125,568,426 $32,230,629 421,184,470 64,906,147 47,835,167 25,056,514 375,827,191 45,357,279 6,079,938 1,552,358 2,272,852 307,871,043 42,439,533 30,873,075 19,999,592 292,727,172 39,042,716 28,079,924 18,301,633 15,143,871 3,396,817 2,793,151 1,697,959 113,313,427 22,466,614 16,962,092 5,056,922 83,100,019 19,783,493 18,202,885 4,452,029 30,213,408 2,683,121 »1,240,79a 574,893 $66,502,554 1,266,348 972,821 3,935,644 3,681,385 $42,280,324 1,315,548 702,421 3,935,644 $24,222,230 •49,200 270,400 4,237,559 3,432,382 4,511,809 '146,514 2,175,014 95,562 1,326,300 842,080 193,919 351,884 1,339,932 297,996 46,282,809 22,783,662 From city From public.' funds with investments.' GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. New York, N . Y . Chicago, 111 Philadelphia, Pa. St. Louis, Mo Boston, Mass $222,164,663 30,376,409 5,275,836 1,111,219 4,975,472 $10,625,566 49,200 591,600 805,500 $232,790,229 30,425,609 5,867,436 1,111,219 5,363,472 434,002 1,326,300 1,376,900 795,887 765,869 2,225,732 630,500 2,427,014 1,776,284 2,498,170 1,887,292 630,500 1,892,194 1,174,316 2,084,185 338,440 534,820 601,968 413,985 4,333,121 4,758,682 5,353,8S9 47,405 2,526,898 1,860,044 1,361,648 1,751,267 2,043,388 1,957,254 13,238,258 1,751,267 2,043,388 1,437,142 12,174,606 520,112 1,063,652 6,081,539 1,343,170 5,157,620 1,372,965 6,081,539 1,343,170 3,817,CSS 1,074,969 1,161,218 1,401,578 749,788 452,627 1,155,938 1,401,578 749,788 441,379 1,154,074 » 1,401,578 5,611,610 615,280 1,119,354 •1,401,578 4,757,3(30 599,445 . 34,720 $309,098 •300,649 3,499,745 92,326 » 39,413 $682,977 '300,649 3,561,221 92,326 * 495,130 •$373,87!> 668,243 529,996 891,197 462,130 4,232,799 468,243 593,169 493,730 3,523,639 200,000 •63,173 •5,100 •31,600 709,160 1502,678 815,562 1,313,474 1,705,789 594,060 • 874,578 354,933 1,113,474 1,705,789 582,779 371,000 4tf),629 200,000 $299,292,783 31,691,957 6,840,257 5,046,863 9,044,857 $264,444,987 31,691,957 5,978,257 5,046,863 8,239,357 $34,847,796 6,558,853 5,389,182 7,780,903 1,823,689 5,025,068 6,124,851 4,062,882 6,404,003 1,027,802 4,259,199 San Francisco, Cal.. Milwaukee, Wis.... Cincinnati. Ohio.... Newark, N.J 7,832,806 3,386,558 7,114,874 14,611,223 7,832,806 3,386,558 5,254,830 13,249,575 New Orleans, L a . . . Washington, D. C . Los Angeles, Cal.... Minneapolis, Minn. 2,315,292 2,275,292 40,000 6,361,398 1,067,907 5,507,148 1,040,824 854,250 27,083 Cleveland, Ohio. Baltimore, Md.. Pittsburgh, P a . . Detroit, Mich.... Buffalo, N . Y . . . 862,*666* 388,000 5,280 11,248 417,500 854,250 15,835 GROUP H.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. Jersey City, N. J.. Kansas City, Mo.. Seattle, Wash Indianapolis, Ind.. Providence, R . I . . $2,424,651 391,491 8,235,997 331,136 1,544,035 $2,149,366 391,491 8,235,997 331,136 271,035 Louisville, Ky Rochester, N . Y . . . St. Paul, Minn Denver, Colo Portland, Oreg.... 2,870,596 7,092,176 3,143,828 1,727,644 5,597,945 2,670,596 7,022,349 3,126,828 1,727,644 4,888,785 200,000 69,827 17,000 Columbus, Ohio... Toledo, Ohio Atlanta, Ga Oakland, Cal Worcester, Mass... 1,711,251 1,520,472 1,586,871 1,942,914 1,997,539 355,451 1,059,843 1,386,871 1,942,914 1,901,258 1,355,800 460,629 200,000 96,281 2,686,051 463,916 1,929,297 1,871,673 728,971 2,660,050 463,916 1,929,297 1,871,673 728,971 26,001 700 1,959,659 1,153,146 1,593,603 700 1,890,659 734,286 1,593,603 34 Syracuse, N . Y New Haven, Conn.., Birmingham, Ala.., Memphis, Tenn Scranton, Pa 'Richmond, Va 40 Paterson, N. J 41 Omaha, Nebr 42 Fall River, Mass | ! ! $275,285 1,273,000 709,160 69,000 418,860 43 44 45 46 Dayton, Ohio Grand Rapids, Mich.. Nashville, Tenn Lowell, Mass 786,440 954,121 316,680 1,546,272 690,670 755,121 316,680 1,540,272 95,770 199,000 47 48 49 50 Cambridge, Mass. Spokane, Wash..., Bridgeport, Conn., Albany, N . Y 1,008,800 4,952,116 195 835,961 732,800 4,952,116 195 503,636 276,000 6,000 332,325 $2,115,553 692,140 4,736,252 238,810 1,583,448 $1,466,3S9 692,140 4,674,776 238,810 766,165 2,202,353 6,562,180 2,252,631 1,265,514 1,365,146 2,202,353 6,429,180 2,230,531 1,233,914 1,365,146 2; 213,929 704,910 273,397 237,125 9S3,900 1,403,479 1,230,029 704,910 273,897 237,125 1,318,479 2,543,145 426,711 964,559 267,887 414,569 2,516,899 426,711 964,559 267,887 414,569 26,246 142,906 37,205 964,738 1,603,786 314,402 143,151 37,205 064,738 1,603,786 314,402 • 245 34,125 1,976,298 996,121 531,006 30,425 1,976,298 568,607 528,006 3,700 •38,425 * 16,639 157,025 1,062,597 •29,725 •85,639 165,679 1,065,597 •3,700 69,000 •8,654 •3,000 606,689 500,505 152,930 1,592,114 567,499 500,505 152,930 1,588,242 39,190 179,751 453,616 163,750 * 45,842 123,171 254,616 163,750 •47,970 56,580 199,000 797,546 2,155,751 54,938 577,772 736,546 2,155,751 54,938 529,000 61,000 •3,746 2,796,365 •54,743 215,000- •25,364 283,553 $649,164 61,476 "si7,*2S3 133,000 22,100 31,600 85,000 427,514 3,000 3,872 48,772 211,254 2,706,365 '54,743 258,189 •61,476 "455," 7H 11,281 2,12a 1 Sinking funds, public trust funds for municipal uses, and investment funds. a Constitutes net receipts from public on account of debt, except where qualified by footnote, in which case the item represents net payments to the public for the » Excess of payments over receipts. GENERAL TABLES. 159 TABLE 13.—RECEIPTS AND PAYMENTS ON ACCOUNT OF DEBT: 1910—Continued. (For a list of the cities arranged alphabetically by states, with the number assigned to each,see page 87. For a text discussion of this table, see page 45.] GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. EXCESS OF RECEIPTS OVEB PAYMENTS. Total. From public. From city funds with investments.1 Hartford, Conn Trenton, N.J New Bedford, Mass. San Antonio, T e x . . . Reading, Pa $190,044 1,146,731 2,359,288 434,304 230,504 $190,044 1,007,790 2,359,288 434,304 230,504 Camden, N . J ... Salt Lake City, Utah. Dallas, Tex Lynn, Mass Springfield, Mass 753,176 1,170,928 701,011 1,486,200 1,403,797 624,826 1,170,928 701,611 1,236,260 1,403,797 Wilmington, Del Des Moines, Iowa Lawrence, Mass Tacoma,Wash Kansas City, Kans... 396,927 636,223 1,767,155 2,162,402 2,090,086 396,927 636,223 1,766,155 2,162,402 2,090,086 Yonkers,N.Y Youngstown, Ohio... Houston. Tex Duluth,Minn St. Joseph, Mo 3,013,714 547,973 541,639 384,707 30,566 3,013,714 j 436,427 541,639 371,707 30,566 Somerville, Mass Troy,N.Y Utica,N.Y Elizabeth, N. J Fort Wortli, Tex 810,507 1,624,980 1,050.508 424,351 875,843 810,507 1,538,889 1,034,064 368,001 875,843 Waterbury, Conn.. Schenectady, N . Y . Hoboken,N.J Manchester, N. H . . Evans ville, I n d — 746,265 1,438,873 607,770 439,253 26,619 746,265 1,374,790 595,057 439,253 26,619 690,791 715,300 787,142 515,870 151,521 453,586 690,300 787,142 497,270 120,021 Savannah, Ga Oklahoma City, Okla. Harrisburg, Pa Fort Wayne, Ind Charleston, S. C 267,338 2,726,963 434,234 241,008 267,338 2,726,963 434,284 241,008 Portland, Me East St. Louis, 111. Terre Haute, Ind.. Hoi yoke, Mass.... Jacksonville, Fla.. 1,664,236 1,077,307 15,314 1,240,140 1,654,013 1,077,307 15,314 1,055,140 Brockton, Mass.., Bayonne, N. J . . . Johnstown, P a . . . Passaic, N.J South Bend, Ind. 1,051,619 772,810 195,628 635,202 142,973 1,018,619 673,677 170,628 630,023 142,973 Covington, K y . . . Wichita, Kans... Altoona, Pa A lien town, P a . . . Springfield, 111... 268,769 1,834,939 431,346 106,594 383,038 1,834,939 431,346 106,594 379,038 Pawtucket.R. I.. Mobile, Ala Saginaw, Mich... Canton, Ohio 1,501,442 12,743 145,878 331,968 1,501,442 12,743 145,878 Akron. Ohio Norfolfc.Va Wilkes-Barre,Pa.. Peoria. Ill Erie, Pa lion of debt. s Excess of payments over receipts. Total, To public. To city funds with investments.1 $1,052,827 646,399 1,317,254 339,095 162,796 $615,854 549,799 -1,263,254 339,095 153,696 $436,973 96,600 54,000 365,372 999,179 80,519 1,421,737 348,200 345,837 999,179 66,269 882,737 329,200 19,535 181,863 29,353 1,299,628 817,718 640,070 181,863 29,353 1,279,628 750,913 640,070 2,598,194 369,827 525,245 159,772 120,503 2,598,194 319,949 525,245 159,772 120,503 86,091 16,444 56,350 864,212 1,489,320 819,130 329,556 363,320 864,212 1,486,262 806,257 323,948 363,320 64,083 12,713 654,012 1,205,186 419,605 415,840 85,086 $138,941 128,350 250,000 1,000 111,546 "*i3,"666' 237,205 25,000 18,600 31,500 10,223 185.000 33,000 99,133 25,000 5,179 4,000 Total. From city From public* funds with 1 investments. 3$862,783 500,332 1,042,034 95,209 67,708 '$425,810 457,991 1,096,034 95,209 76,808 387,804 171,749 621,092 64,523 1,055,597 278,989 171,749 635,342 353,523 1,074,597 215,064 606,870 467,527 1,344,684 1,450,016 215,064 606,870 486,527 1,411,489 1,450,016 415,520 178,146 16,394 224,935 a 89,937 415,520 116,478 16,394 211,935 * 89,937 3,058 12,873 5,608 3 53,705 135,660 231,378 94,795 512,523 353,705 52,627 227,807 44,053 512,523 591,012 1,146,183 416,105 415,840 85,086 63,000 59,003 3,500 92,253 233,687 188,165 •58,467 155,253 228,607 178,952 23,413 3 58,467. 281,768 107,385 47,278 294,392 120,421 247,773 104,370 47,278 284,542 120,421 33,995 3,015 607,915 739,864 221,478 31,100 205,813 585,930 739,864 212.728 3400 154,052 647,269 186,794 53,478 17,985 154,052 647,209 151,694 53,478 17,985 113,286 2,079,694 247,490 187,530 * 17,985 113,286 2,079,694 282,590 187,530 3 17,985 1,218,186 175,644 28,129 987,444 6,132 1,218,186 175,644 28,129 914.844 6,132 446,050 901,663 '12,815 252,696 •6,132 435,827 901,663 3 12,815 140,296 36,132 1,043,809 717,845 13,513 2S6,772 170,302 942,809 632,845 12,913 272,371 170,302 101,000 85,000 600 14,401 7,810 54,965 182,115 348,430 * 27,329 75,810 40,832 157,715 357,652 3 27,329 202,587 234.411 156,300 68,600 443,343 202,587 234,411 126,300 68,600 443,343 30,000 66,182 1.600,528 275,046 37,994 '60,305 66,182 1,600,528 305,046 37,994 3 64,305 2,385,764 249,244 259.408 194*002 1,470,407 249,244 241,598 191,762 915,357 * 884,322 31,035 3 236,501 3 95,720 9,100 14,250 539,000 19,000 20,000 66,805 49,878 23,413 9,850 35,100 72,600 17,810 2.240 •236,501 3 113,530 137,966 140,206 3 30,000 4,66o 3 915,357 3 17,810 3 2,240 FINANCIAL STATISTICS OF CITIES. 160 TABLE 13.—RECEIPTS AND PAYMENTS ON ACCOUNT OP DEBT: 1910—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this table, see page 45.] GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1910. EXCESS OF RECEIPTS OVER PAYMENTS. Total. From public. 110 Binghamton, N. T . 111 Sioux City, Iowa... 112 Lancaster, Pa 113 Springfield, Ohio... 114 Atlantic City, N . J . $159,750 91,025 176,442 397,888 1,331,279 $134,750 91,025 176,442 343,804 1,169,279 115 116 117 118 119 Little Bock. Ark... Rockford,Iil Bay City, Mich York, Pa. Sacramento, Cal...*. 299,057 483,017 60,685 22,828 55,327 120 121 122 123 124 Chattanooga, Tenn. Maiden, Mass Pueblo, Colo Haverhill. Mass Lincoln, Nebr 125 126 127 128 129 From city funds with investments.1 Total. To public. 33,413 41,723 * 125,897 * 83,071 14,055 38,413 41,723 ' 125,913 '5,317 14,055 199,256 * 90,126 » 26,903 259,256 '140,406 199,256 '86,526 '26,903 253,856 '140,406 460,979 385,650 212,761 295,550 161,442 48,059 93,434 104,193 * 59,665 » 62,671 43,059 93,434 104,193 '59,665 '62,671 162,972 95,250 342,860 76,462 36,420 162,972 95,250 236,860 76,462 12,420 56,000 ' 119,383 * 50,250 * 123,794 '50,243 184,039 * 119,333 '50,250 '72,794 ' 50,243 163,999 1,824,739 67,212 376,094 19,416 482,144 1,824,739 67,212 304,844 19,416 477,985 71,250 '103,956 * 39,210 3,551 119,534 195,920 '103,956 '39,210 26,051 119,534 195,579 31,696 51,500 131,139 164,255 760,403 29,846 50,500 131,139 164,255 760,403 124,605 5,500 '67,955 215,350 177,736 126,455 6,500 '67,955 215,350 177,736 32,243 579,081 103,924 169,424 135,243 82,243 473,111 73,524 167,924 135,243 46,0S9 * 35,362 14,163 ' 60,704 245,0S7 46,089 » 103,892 14,163 '59,204 245,087 169,356 550,392 69,233 469,693 116,996 169,356 540,392 69,233 469,603 116,996 * 37,649 »69,103 24,647 157,999 375,101 '87,649 '69,103 24,647 157,999 321,812 49,949 224,610 49,949 224,610 265,660 278,446 265,660 276,676 U S , 136 49,941 333,500 » 30,731 56,521 -18,136 49,941 313,500 '30,731 53,291 756,552 512,945 225,931 445,939 103,896 336,367 463,945 225,931 203,939 103,896 661,519 » 1,023 * 52,181 11,199 41,120 575,704 »14,738 '52,181 23,199 41,120 169,906 122,614 695,313 407,037 169,900 122,614 692,813 140,646 CO, 996 76,759 2,980 203,771 00,996 76,759 5,480 97,664 279,083 598,700 73,482 147,335 132,500 598,700 73,482 114,335 54,031 90,518 91,572 * 104,935 * 9,336 90,518 91,572 '71,935 131,572 185,891 244,803 115,818 131,572 1S5,S91 244,803 115,818 30,903 96,130 171,158 21,349 30,903 96,130 171,158 21,349 59,475 74,620 167,503 345,317 59,475 74,620 167,503 251,820 * 58,503 44,115 139,405 '93,254 '53,503 44,115 41,405 » 136,766 161,651 21,744 90,500 112,487 || 161,651 21,744 90,500, 112,437 593,712 '21,186 '23,000 '53,154 593,712 '21,186 '23,000 '53,154 299,057 483,017 60,664 22,782 55,327 260,644 441,294 186,582 105,899 41,272 260,644 441,294 186,582 28,099 41,272 309,797 687,194 540,274 823,913 384,462 309,797 687,194 540,274 788,913 384,462 110,541 777,320 567,177 564,657 524,863 110,541 773,720 567,177 535,057 524,868 New Britain, Conn. Salem, Mass. • Topeka,Kans Davenport, Iowa... McKcesport, Fa 509,038 484,084 316,959 235,885 98,771 509,038 484,034 316,959 235,885 98,771 335,650 212,761 295,550 161,442 130 131 132 133 134 Wheeling, W.Va.. Augusta, Ga Macon, Ga Berkeley, Cal Superior, Wis 43,584 45,000 214,066 26,219 220,459 43,584 45,000 214,066 26,219 181,419 135 136 137 138 139 Newton, Mass San Diego, Cal Kalamazoo, Mich.. EI Paso, Tex Butte, Mont 1,720,783 28,002 379,645 138,950 678,064 1,720,783 23,002 330,895 138,950 673,564 140 141 142 143 144 Flint, Mich Chester, Pa Dubuque, Iowa Montgomery, Ala.., Woonsocket, R. I... 156,301 57,000 63,184 379,605 938,139 156,301 57,000 63,184 379,605 938,139 Racine, Wis Fitchburg, Mass.. Tampa, Fla EImfra,N.Y..... Galveston, Tex... 128,332 543,719 118,087 108,720 380,330 128,332 364,219 87,687 108,720 330,330 Quincy,Hl Knoxville, Tenn Newcastle, Pa West Hoboken, N. J.. Hamilton, O h i o . . . . . . 81,707 481,289 93,880 627,697 492,097 81,707 471,289 93,880 627,697 438,808 31,813 274,551 333,500 234,929 334,967 31,813 274,551 318,500 234,929 334,967 1,418,071 511,922 173,800 457,138 145,016 912,071 449,207 173,800 227,138 145,016 165 1 Oshkosh,Wis 166 I Cedar Rapids, Iowa. 167 ?uincy,Mass 168 230,902 199,373 698,293 615,833 230,902 199,373 238,310 377,493 169 170 171 172 Perth Amboy, N. J.. Pittsfield.Mass Joplin, Mo. 333,164 639,218 165,054 42,400 123,164 689,218 165,054 42,400 210,000 173 174 175 176 Jackson, Miss Jamestown, N. Y . . Amsterdam, N. Y . Lansing, Mich 162,480 282,021 415,961 137,167 162,480 282,021 415,961 137,167 177 178 179 180 Huntington, W. V a . . Decatur, 111 Mount Vernon, N. Y . Lima, Ohio 972 118,735 306,908 247,063 972 118,735 203,908 115,054 181 182 183 184 Niagara Falls. N. Y . Lacrosse, Wis Newport, Ky Pasadena, Cal 755,363 558 67,500 755,363 558 67,500 59,333 145 146 .147 148 149 150 151 152 153 154 155 Springfield, Mo 156 Lexington, J£y 157 Roanoke, Va 158 Joliet,Hl 159 Auburn, N. Y 160 161 162 163 164 East Oranj , N . J . Taunton, J Charlotte. N. C Everett, Mass Portsmouth, Va 35,000 39,040 4S,750 "4,"566 179,500 30,400 10,000 53,289 $12,497 2,407 11,000 77,800 3,600 *29,*666' 24,000 4,159 1,850 1,000 105,970 30,400 1,500 10,000 15,000 506,000 62,715 230,000 98,000 132,009 From public. $50,342 6,075 77,942 114,140 926,730 $84,408 84,950 98,500 229,664 242,549 54,084 162,000 Total. $62,845 6,075 77,942 165,817 1,077,730 $96,905 84,950 98,500 232,071 253,549 $25,000 To city funds with investments.1] 1,770 420,185 49,000 242,000 2,500 266,391 146,533 33,000 93,497 From city funds with investments.1 1 Sinking funds, public trust funds for municipal uses, and investment funds. Uon^fdebt? 1163 " ^ receipts from p i l b l i e o n a c c o u n t o f d e D t » «*«** *&ere qualified by footnote, in which case the item represents net payments to the public for the reduc ' Excess of payments over receipts. 60065Q—13 11 FINANCIAL STATISTICS OF CITIES. 162 TABLE 14.—NONREVENUE RECEIPTS OTHER THAN [For a list of the cities arranged alphabetically by states, with the number CLASSIFIED B Y SOURCE OB OBJECT. On outlay account. From sales of investments. Total. Receipts from Total. Grand total. Group I . . . Group I I . . Group III. Group IV. By public invest By sinking trust funds Byment for municipal funds. funds. $200,052,108 $34,767,495 $29,522,509 $2,994,021 $308,795 123,183,201 36,413,609 25,502,820 14,952,478 20,626,987 6,961,619 4,658,178 2,520,711 16,447,721 6,307,651 4,364,877 2,402,260 2,475,511 344,413 99,920 74,177 36,091 160,485 92,445 19,774 By public [trust funds| By private for nonmunicipal trust funds. From sales. From supplies. insurance adjust ments. $202,402 $1,739,768 $3,017,253 $221,192 87,266 91,636 23,500 1,667,664 61,804 9,300 1,000 1,834,775 683,566 289,047 239,865 18,591 50,989 91,083 $2,264 564 639 1,061 GROUP L—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. 1 2 3 4 5 New York. N . Y $38,073,314 Chicago, HI 4,919,695 Philadelphia, Pa ! 10,830,344 St- Louis, M o . . . . . . . . . . . . . . 4,929,113 Boston, Mass. ,.L 8,080,912 $13,346,383 216,297 1,160,570 127,825 474,616 $10,508,066 388,666 $1,203,250 216,297 573,270 127,825 86,616 4,400,314 961,425 5,620,749 1,398,946 12,107,708 366,270 210 916,720 739,605 1,460,182 328,770 37,500 907,120 739,605 1,416,239 9,600 10,200 2,500; 572,000 1,075,091 | 29,182 16,918 5i3,ii2 947,091 il2,4i8 112,418 6 7 8 q 10 Cleveland, Ohio Baltimore', Md Pittsburgh, Pa Detroit. Mich Buffalo, N . Y ii 12 13 14 San Francisco, Cal. Milwaukee, wis dfnrfrinatft Ohio. Newark, N. J. 15 New Orleans, La 16 Washington/ft. C . . . , 17 18 j Minneapolis Mfn«.., . . . . . . 3,212,283 1,906,963 i 4,644,067 6,497,752 6,518,853 1 2,123,483 6,350,471 606,809 587,300 $1,600,376 $34,691 $663,581 270,473 19,000 154,658 332,206 $15,884 210 10,615 16,298 37,341 43,913 4,000 200 10,200 2,500 26,228 128,000 32,660 23,481 3,952 7,784 238,522 6,500 21,660 342 13,595 18,450 4,179 16,640 10,000 10,282 " 17,500 16,918 1,400 5,614 $306 258 329 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. 19 Jersey City, N . J 20 21 22 23 $1,048,064 $3,716,242 1,547,100 598,844 828,251 2,830,806 $1,019,764 • 550 61,476 29,140 1,029,668 24 Louisville, Ky 25 26 St. Paul, Minn 27 28 1,278,497 722,671 191,924 2,681,938 362,809 4,000 135,575 22,100 52,600 20,000 29 30 31 32 33 4,954,257 1,686,513 472,738 151,200 1,017,720 34 35 36 Birmingham, Ala 37 38 1,066,983 1,271,613 285,635 498,035 31,486; 28,816 70,529 39 40 4* 42 Fall River, Mass 946,276 1 1,010,621 1,886,336 889,614 9,950 j 15,000 461,100 96,129 15,000 404,348 96,129 43 4* 45 Nashville, Tenn 46 313,305 2,162,408 166,445 327,041 151,885 165,005 118,885 158,005 33,000 6,849 2,372 4,477 47 48 49 50 1,181,397 221,203 71,987 1,041,814 418,700 414,700 2,000 24,666 24,666 61,476 $1,700 $550 $74,740 13,246 31,438 16,411 682,283 17,335 152,350 133,666 21,400 12,000 4,000 2,575 700 40,600 2,338,537 390,363 2,320,124 390,213 2,000 150 133,66i i30,63i 2,430 5i,099 28,816 19,430 550 351 24,796 1,800 4,177 6,250 2,018 394 5,133 4,202 246,822 3,700 J 220,222 il6,769 $78,266 66,305 995 7,665 20,000 144,955 16,413 23,166 26,600 $11,805 33,586 $2,885 235 5,316 1,112 $620 8,933 10,995 87,934 746 . 10,411 7,000 i6,3SO 3,127 1,150 2,000 6,372 124,418 19,924 5,043 4,000 19 H J Includes (1) amounts received as accrued interest on original issues of city loans which are balanced by amounts repaid with other interest payments, and (2) amounts received as interest on investments purchased which balance payments for accrued interest at the time of purchase. GENERAL TABLES. 163 FROM THE ISSUE OF DEBT OBLIGATIONS: 1910. assigned to each, see page 87. For a text discussion of this table, see page 47.] CLASSIITED B T CONTRIBUTOR, CLASSIFIED BY SOUBCE OR OBJECT—continued. For purposes of For purposes of public trust funds private trust funds for nonmunicipal and accounts. Receipts in uses. error sub For correc tion of Accrued sequently interest.* corrected erroneous by refund payments. From From payments. interest From From other interest. other and sources. sources. rents. J $1,429,207 82,354,927 1 917,366 258,512 165,457 87,872 1,681,190 412,091 165,416 90,230 For other civil divisions. General property taxes. Special property, business, and poll taxes. Liquor licenses and other liquor taxes. All other. From divisions of city government by general transfer. Receipts from public. Receipts from city divisions and funds. | 5 81,295,714 $74,700 $127,410 $181,524 $19,000,841 $23,124,357 $2,812,408 $1,603,462 $218,927 $109,790,427 $64,821,576 $135,230,532 1,089,423 89,511 67,258 49,522 4,910 29,500 29,544 10,746 14,042 172,487 14,519,832 6,614 3,358,796 45,594 2,314 616,389 47,882 505,824 109 19,892 9,312,985 2,528,577 5,591,112 123,580 4,722,661 111,369 3,497,599 1 48,882 988,876 298,803 i 246,270 69,513 98,332 |69,332,326^ 1 377047,326" 86,135,875 44,223 18,490,858 14,021,693 22,391,916 8,393,278 17,109,542 37,834 14,291,151 5,359,279 7,676,092 9,593,199 38,538 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. 33,623 KS59,55S 224,167 47,035 591 43,319 $895,015 25,055 2,922 11,431 2,597 33,414 20,878 43,9S5 3,682 2,767 123,620 9,764 8,599 19,789 211,946 49,047 3,230 2,892 10,549 898 49,981 6,563 8,045 33,004 7,975 5,018 9,070 7,647 936 11,766 4,522 3,259 13,223 1,467 25,193 63,401 13,025 9,398 20 53,330 2,556 $13,766 32,465 33,632 573,807 14,531 4,694 $7,041 160 7,001 $9,219,744 963,742 5,000 634 934,442 $1,423,152 $152,439 40 1 $56 344 1,127 16,999 904 $2,090,047 903,355 1,880,395 136,938 116 11,676 205,035 230,619 6S6,151 365,604 218,843 73,045 142,281 555,605 $100 $617,620 17,700 388,085 51,881 105,451 373,650 1,499,345 4,012,229 909,544 5,515,298 1,025,296 10,608,363 6 7 8 9 10 380 56,703 51,758 3,806,456 4,015,299 3,155,580 1,855,205 317,499 1,418,123 56,703 51,758 4,326,568 5,079,629 11 12 13 14 60,446 2,707 1,005 5,993,017 1,478,475 5,314,441 368,945 518,362 645,008 846,056 225,532 6,000,491 1,478,475 5,504,415 381,277 15 16 17 IS $1,038,827 1 $1,628,651 $2,087,591 472,597 472,597 1,074,503 143,670 82,194 455,174 183,561 183,561 644,690 791,814 1,221,709 2,038,992 19 ?o ?1 IP 73 404,821 15,994 1,051,505 448,067 523,981 338,606 69,040 8,320 1 2 3 4 5 3,672,905 909,544 4,593,922 420,286 10,194,378 2,718 1,965,535 1,422,148 $11,499,576 $14,876,906 $23,196,408 3,220,466 1,699,229 3,171,266 8,067,682 7,472,082 2,762,662 2,018,576 2,018,576 2,910,537 4,682,697 4,294,697 3,398,215 GROUP 1I.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. $22,227 4,383 2,395 2,980 2SS $10,020 838 28,343 6,834 546 $8,630 5,660 2,334 2,144 2,396 22,849 38,557 1,934 11,515 2,323 7,788 6,319 4,504 2,498 9,609 13,368 13,528 7,105 39,160 9,391 5,362 402 13,247 1,995 797 933 1,033 201,753 482 10,612 5,752 173 5 508 566 96 379 3,478 2,640 2,291 4,189 690 2,610 6,994 330 5 1,323 89 2,253 7,033 5,213 947 209 528 127 1,008 95 478 19 807 4,108 20,400 251 3,408 2,369 37,555 312 5,878 342 15,016 53 350 17,625 2,868 25,393 18,276 4,935 17,222 3,924 1,288 435 179 59,872 3,273 $10,800 988,332 373,176 572,154 12,265 $$,423 71,939 224,078 41,978 288,305 7,085 8,»>5 $6,614 329 5,594 $,545 57 100 72 700 4,530 68,540 18,582 350 48,110 3,140 175,622 $1,573,089 $35,680 $1,498 548,531 14,819 455,249 208,446 897 6,141 3,872 837 426,399 5,675 3,273 $9,215 190,506 286,160 67,074 966,946 201,052 1,087,991 436,511 124,850 1,714,992 161,757 24 ?5 2ft 27 ?8 2,512,501 ' 1,398,292 1,239,469 < 440,728 98,672 374,066 1 90,550 60,650 500,165 431,505 3,555,965 1,245,785 374,066 60,650 517,555 W 30 31 32 33 202,890 988,160 228,819 452,873 18,246 837,847 283,453 56,816 45,162 13,240 .229,136 988,160 228,819 452,873 18,246 34 35 3ft 37 38 6,579 924,728 434,557 1,044,646 426,262 | 17,848 575,434 414,136 460,352 928,428 435,087 1,472,200 429,262 39 40 41 42 83.702 614,152 8,486 277,669 229,603 1,548,256 157,959 49,372 43 44 45 46 649,740 221,203 51,136 576,340 531,657 47 48 49 50 1,087,991 303,511 102,560 1,683,392 159,449 8,080 53,488 1,302 9,2S6 3,483 15,965 19,822 549,431 2,207 63,763 337,368 3^910 2,966 368,884 14 3,566 86,900 433,113 261,367 26,954 48,062 204,452 10,749 42,763 4,934 158,858 i 1,547,876 157,959 45,500 6,050 256,350 4,373 16 23,814 5,202 470,657 4,222 35,892 22,298 315,019 20,851 413,994 527 20,851 465,474 FINANCIAL STATISTICS OF CITIES. 164 TABLE 14.—NONREVENUE RECEIPTS OTHER THAN [For a list of the cities arranged alphabetically by states, with the number G R O U P I I I . - C I T I E S H A V I N G A P O P U L A T I O N O F 50,000 T O 100,000 I N 1910. CLASSIFIED BY SOURCE OR OBJECT. On outlay account. From sales of investments. Total. City number. CITY. Total. B y public B y public invest' trust funds B y private trust funds B ymont B y sinking for nonfunds. for municipal municipal trust funds. funds. uses. uses. 51 52 1 Trenton, N . J * . . . 53 54 55 $2,606,147 1,552,603 684,576 22,979 133,084 $1,075,979 96,600 97,436 300 9,100 $1,075,973 96,600 97,436 56 57 58 1 Dallas T e x 59 60 I Springfield, Mass. 813,779 51,842 69,708 1,449,926 533,530 21,635 19,535 23,250 690,849 23,500 U,250 617,000 23,500 1,242,920 32,223 293,128 181,358 23,382 20,666 20,666 73,805 66,805 494,937 599,401 124,042 41,328 350,205 i53,635 12,500 U7,572 . .. 61 Wilmington, Del 62 63 T-flwrence, Mass 64 Tacoma, Wash 65 1 !TftTi$f}$ City, ICfttis. 66 Y o n k e r s , N . Y 67 1 Yoimgstown, Ohio 68 1 Houston, T e x 69 Duluth, Minn 70 1 S t . Joseph, Mo , $6 $300 $2,100 99 12,500 4,802 4,803 76 77 78 79 80 441,846 ! 425,473 975,862 389,090 ! 262,439 94,910 59,003 3,500 58,439 3,681 82,410 59,003 3,500 40,559 12,500 319,342 3,015 307,640 3,015 11,702 86 87 88 89 90 44,749 128,690 169,830 170,237 61,108 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 Oklahoma City, Okla East St. Louis, 111 South B e n d , I n d Springfield, 111 Pawtucket, R . I Mobile, Ala 2,666 4,376 17,880 10,850 7,351 1,258,404 1,608 42,550 397,899 14,371 384,354 357,585 1,316,485 586,586 51,162 1,267,011 121,257 101,000 85,000 600 14,401 3,494 30,666 1,847,653 459,029 515,375 238,069 915,357 43,050 17,810 2,595 . 9,253 26,769 11,565 101,000 85,000 600 3,494 2,126 90S 611 188 6,500 1,400 3,438 1,249 525 100 i3,910 1,365 20 30,666 2,595 2,800 1,029 9,700 • 1S,819 447 10,747 6,000 97,262 915,357 43,050 3,900 3,600 C21 2,127 8,736 5,475 55 3,170 6,000 3,027 6,500 7,500 500 3,810 500 V 2,280 i4,4oi $i,06i 1,150 7,351 34,600 8,893 3,iii 833 990 6,839 3,681 35,100 11,920 298,391 20,587 73,191 47,110 8,753 405 1,516 597 1,997 74,872 2,025 705 150 2,325 3,239 1,053 9,350 20,108 2,280 97,262 $2,100 30 70,716 887 2,935 5,000 36,063 8,973 8,958 598,527 260,973 12,717 102,493 105,507 $571 181 11,65S 2,250 725 22,075 500 791 3,059 S7,666 3,053 18,323 8,958 4,376 EvftTisyjito, i n d 73,750 9,666 ! 170,072 226,126 332,057 i 497,779 260,651 J 81 82 ! Norfolk, V a 83 Wilkes-Barre, P a 84 Peoria, 111 85 From insurance adjustments. 9,i66 71 Somflrvilto, Mass 72 [ Troy, N . Y 73 Utica, N . Y 74 Elizabeth, N . J 75 Fort Worth, T e x . Watertmry, Conn From sales. Receipts from decreased supplies. 673 500 i Includes (1) amounts received as accrued interest on original issues of city loans which are balanced by amounts repaid with other interest payments, and (2) amounts received as interest on investments purchased which balance payments for accrued interest at the time of purchase. ^ ' GENERAL TABLES. 165 FROM THE ISSUE OP DEBT OBLIGATIONS: 1910—Continued, assigned to each, see page 87. For a text discussion of this table, see page 47.] GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. 1 For purposes of For purposes of public trust funds for nonmunicipal private trust funds ! and accounts. uses. Accrued interest.* Receipts in error sub For correc sequently tion of corrected erroneous b y refund payments. From payments. interest From From other and interest. rents. sources. 13,826 580 3,264 2,264 93 529 765 306 8,917 151 344 1,281 59 359 7,229 5,776 4,040 772 3,831 7,500 651 5,559 73 910 1,497 137 12 3,564 4,810 1,293 4,158 14,417 1,333 592 531 7,424 1,130 90 4,746 327 1,811 1,560 2,728 572! 2,456 1,784 ' 226 7,460 939 1,108 14,675 599 451 164 324 17 12 1,102 1,739 1,948 1,192 11,307; 840 2,702 24,6S5 2,780 3,539 163 2,435 418 99 2,203 2,968 2,574 18 1,159 76 218 13,123 306 40 2,333 1,477 955 1,343 20 1,420 GO 1,244 2,303 1,164 1,690 1,190 16,412 424 460 1,562 G94 4,826 J CLASSIFIED BY CONTBIBUTOB. CLASSIFIED B Y SOUSCE O B O B J E C T — C o n t i n u e d . 6,430 9,345 $143 $1,424 36,437 3,922 1,950 930 2,039 33,912 10,302 1,363 3,500 9,5S3 9,309 5,020 77 $90,451 ! 450,283 235,474 Special ! Liquor property, licenses business, and other and poll liquor taxes. taxes. All other. $43,05i $26,768 344,682 1,164 1,670 12,044 14,829 3 51 52 53 54 55 443,614 4,001 18,403 507,651 104,417 350,630 47,841 37,055 403,275 410,113 463,149 4,001 32,653 1,046,651 123,417 56 57 58 59 60 1,228,108 14,812 32,223 251,979 79,661 20,743 1,228,103 101,697 2,639 61 62 63 64 65 237,536 372,346 101,527 6,542 233,243 257,401 176,863 22,515 34,786 116,962 237,536 422,538 101,527 6,542 233,243 06 67 68 69 70 4,463 362 201,728 96,079 177,386 217,052 169,710 21,252 222,751 314,779 43,599 362 204,874 109,306 183,000 217,052 71 19, 73 74 75 1,845 285,327 218,106 518,837 156,188 60,073 93,519 148,364 453,525 232,902 202,366 348,327 277,109 522,337 156,188 60,073 76 77 78 79 80 271,452 1 250,001 322,347 253,016 68,296 93,869 276,180 7,957 12,717 23,957 11,633 78,536 93,869 81 82 83 84 85 19,256 102,921 131,719 82,230 49,277 25,493 25,769 3,011 88,007 11,831 19,256 102,921 166,819 82,230 49,277 86 87 88 89 90 1,671 486,931 1,545 771,473 1,608 42,352 188,529 14,371 486,931 198 136,770 i98 209,370 91 92 93 94 95 1,083,241 250,171 41,033 1,046,986 58,008 132,244 251,415 9,529 205,500 63,249 1,184,241 335,171 41,633 1,061,511 58,008 96 97 98 99 100 287,348 6,070 23,480 45,323 1,000 11,043 14,517 19,711 1,787 7,753 287,348 6,070 53,480 45,323 1,000 101 102 103 104 105 124,504 45,551 199,318 4,918 1,723,149 413,478 316,057 233,151 106 107 108 109 6,743 7,i52 29,788 31,349 5,000! 6,235 181,120 5,786 45,084 13,820 i,072 21,149 27,892 2,639 | 233 3,700 90,763 158,066 175,188 305,039 1,368 551 437 8 116 26 7,237 311 2,504 10,000 12,076 1,550 '57,355 139,990 425,857 146,644 374 191,815 43 3,585 410 58 39 C20 673 1,143 311 2,119 442 241 135 72,019 124 600 901 28,047 35 369,634 113,174 17,042 118,192 243,131 5,587 20,934 i2,252 G2 2 9,600 1,551 827 7,618 9,833 3,236 3,222 31 1 410 5,580 239 3,348 70 243 8,793 11,917 1,118 2,415 724 136 18 1,437 233 136 600 244 1,372 3,564 i m 185,946 55,969 5,250 1,191 1 1,620 2,335 21 83,615 244 2,950 1,000 190,971 13,844 i I $1,868,567 1,097,231 259,924 13,735 122,217 210,398 253,758 243,693 Receipts from city divisions and funds. $737,580 455,377 424,652 9,244 10,867 200 5,240 1,975 15,560 Receipts from public. $1,431,594 1,000,567 205,924 13,735 113,117 $3,023 51,157 500 9,324 297 2,122 380 5,831 General property taxes. From divisions of city government oy general transfer. 9,100 3,746 3,403 2,798 9,094 7,810 7,120 597 999 168 6,714 965 3,606 (597 3,100 2,495 23 1,218 37 1,198 4,943 8,748 2,986 597 281 $52 From other sources. For other civil divisions. 2,223 1 807,792 413,478 298,247 230,911 : 4i,i49 FINANCIAL STATISTICS OF CITIES. 166 TABLE 14:.—NONREVENUE RECEIPTS OTHER THAN [For a list of tho cities arranged alphabetically by states, with the number GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. j CLASSIFIED BY SOURCE OR OBJECT. On outlay account. From sales of investments. Total. City number. CITY. By public By public By invest trust funds By sinking trust funds for non- By private ment for municipal funds. municipal trust funds. funds. uses. uses. Total. $268,100 7,020 1,993 324,057 871,335 110 111 112 113 114 Atlantic City, N . J 115 1 "Llttlft Root Ark 116 117 1 B A V Citv Mich 118 1 York Pa 119 1 40,691 404,737 276,547 358,577 3,214 125 126 127 128 129 68,004 114,793 208,815 219,334 54,123 I $590 13,500 i2,858 13,500 77,800 300 128,581 300 115,581 2,000 54,772 52,i72 600 24,666 24,666 San "Diego, Cal... KalaiPftT-ort, Mich. El Paso, Tex Butte, M o n t . . . . . . . . . . r,.... 334,736 334,736 72,250 7i,250 40 141 142 143 144 Flint, Mich Chester, P a . . . . . . . . . . . Dubuque, Iowa Montgomery, A l a . . . . . . . . . . . 229,867 61 271 1,691 17,968 275,596 1,850 1,000 1,666 20,977 20,977 145 146 147 148 149 Racine, Wis Fitehburg, Mass Tampa,*fa... T. - - *.. ElmlraiN.Y Galveston, Tex. 3,063 106,067 1 30,400 3,500 i65,970 30,400 160 161 163 164 m\ 966,687 417,912 67,573 414,592 112,379 165 166 167 168 134,851 20,047 113,990 519,127 169 170 171 172 410,285 99,383 28,151 .106,450 173 174 Jamestown, N. Y 175 176 216,886 93,687 269,058 354,531 177 178 179 180 88 49,894 499,948 271,425 181 Niagara Falls, N . Y 182 183 184 273,013 197,490 173,596 29,831 j_ ' "\ 817,189 $11,000 2,000 - 3,000 110 11,657 9,650 1,500 250 3,716 . $1,000 4,159 4,i59 i6,289 i6,289 io,666 io,666 1,770 i,770 420,185 81,399 420,185 81,399 250,666 242,666 46,886 765 3,080 152 6,087 1,543 238,963 238,963 163,919 276,264 194,527 142,437 255,245 23,848 166,906 286,841 8,968 258,109 .851 427 748,989 6,696 393,671 125,579 29,272 155 156 157 158 Joliet.lll 159 Auburn,N.Y. 12,133 [ 427 135 136 137 138 139 32,870 295,481 693 175,651 150,395 12,268 77,800 165,016 32,251 302,697 25,568 613,428 150 151 IB? Newcastle. Pa 153 154 From Insuranco adjust ments. 290 1,665 6,170 130 WhBfilinff W V a 131 132 133 Berkeley, Cal 134 ... From sales. Receipts from decreased supplies. $6,589 384 350 $11,497 $3,200 $14,697 27,552 4,873 210,893 79,416 85,805 120 121 122 123 124 1 1 1,850 3,965 2,144 340 22,528 11,026 28 260 110 3,063 97 250 10,513 ioo 3,500 6,000 139 360 430 250 1,600 i,270 1,486 1,875 200 125 250 175 8,2« 820 36,815 8,000 1,604 19,099 440 9,016 34,727 266,391 251,323 156,583 156,583 10,000 33,666 33,000 504 3,125 30,227 15,063 4,500 263 375 7,252 1,488 ^_ i2,o66 8,000 99,567 1 99,567 | ._! 4,000 2,765 10 * 20,103 7,000 240 888 1,347 bv amounts repaid with other interest payments, and (2) of purchase. GENERAL TABLES. 167 F R O M T H E I S S U E O F D E B T O B L I G A T I O N S : 1910—Continued, assigned to each, see page 87. For a text discussion of this table, see page 47.] GR9UP IV.-CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1910. CLASSIFIED BY CONTRIBtfTOB. CLASSIFIED BT SOUBCE OB OBJECT—continued. Accrued Interest.1 | 194 1 386 4,060 14,827 29 1,852 1,039 211 1,811 5,698 342 2,066 Receipts in error sub sequently corrected by refund payments. For purposes of For purposes of public trust funds private trust funds for nonmunicipal and accounts. uses. For correc tion of erroneous payments. From From interest From From other interest. other and sources. sources. rents. 9550 451 76 25 178 $171 8S2 184 7,164 350 3 1,390 10,081 456 65 1,004 773 64 795 1,705 8,196 989 202 2,344 123 233 276 391 519 2,512 1,110 47 41 602 413 216 7,022 26,055 1,045 60,788 1,100 37,777 1,497 3,828 160,103 516 48,028 * 26,055 1,045 50,788 78,900 37,777 115 116 117 118 119 34,559 152,097 267,597 189,378 38 6,132 249,040 8,950 127,549 3,176 34,559 155,697 267,597 231,028 38 120 1?1 1?? 133 124 23,583 [ 1,055 192,148 2,014 46,800 44,421 113,738 16,667 217,320 7,323 23,583 1,055 192,148 2,014 46,800 1*5 126 1?7 1?8 1?9 161,405 21,000 57,242 4,978 351,444 3,611 11,251 189,455 20,590 237,964 161,405 21,000 113,242 4,978 375,444 130 131 13? 133 134 218,315 252 182,431 ! 125,029 133 325,840 6,444 139,990 550 24,960 423,149 252 253,681 125,029 4,292 135 136 137 138 139 102,362 59,616 35 2,500 199,399 125,655 655 1,656 15,468 76,197 104,212 60,616 35 2,500 199,399 140 141 142 143 144 31,021 67,460 133,828 59,614 244,211 132,898 112,834 30,299 81,323 11,034 31,021 163,430 164,228 61,114 244,211 145 146 147 148 149 30,771 280,300 20,024 133,422 2,105 5,181 696 155,627 1 16,973 30,771 1150 290,300 151 152 20,024 153 133,422 154 22,336 164,724 278,873 4,981 173,639 1,512 2,182 7,968 3,987 82,800 22,336 164,724, 278,873 4,981 175,309 155 156 157 158 159 66,039 3,149 8,337 2,454 249,522 224,010 63,140 54,292 112,226 316,704 144,522 14,433 118,300 153 669,963 273,390 53,140 296,292 112,226 160 161 162 163 164 25,682 102,681 866 3,320 4,932 125,554 65,377 36,355 2,979 1,355 12,252 2,842 3,320 165 166 2,504 167 334,237 168 580 121,775 71,612 9,884 10,241 11,010 4 67,846 119,394 2,387 15,145 70,325 131,531 20,047 111,486 i 184,890 144,308 96,996 13,006 3,125 265,977 2,387 15,145 103,325 169 170 171 172 123,914 40,316 44,398 112,223 167 90,251 44,000 221,859 234,160 126,635 49,687 47,199 120,371 90,251 44,000 221,859 234,160 173 174 175 176 33,885 416,947 170,023 88 16,009 82,707 7,905 157,635 57,653 170,521 23,574 115,378 139,937 3,075 6,257 200 143,761 33,805 76 13,224 158 60 . 754 441 1,475 825 956 2,700 1,434 732 27 350 9,963 218 23 600 188 1,919 30 4,654 531 162 5,238 1,213 283 379 2,693 3,686 137 97 2,562 161 4,340 5,682 1,158 755 89 437 10 806 1,206 18 134 11 6,8ii 16 195 803 3,862 2,296 10 112 151 3,341 22 3,587 1,518 153 4,463 11 424 271 495 658 73 41 314 7 972 2,276 432 742 239 129 166 649 1,655 2,119 1,650 1,786 i24 5,433 1,685 67 283 982 193 33 294 1,574 2,141 88 111 2,136 1,960 2,493 858 1,902 3,090 93,009 7,579 4,616 32,997 101,203 5,945 456 2,368 215,994 254 34 222 128 892 1,651 106,091 1,040 255 2,631 2,347 210 2,429 826 1,108 $60 233 19,571 803 1 $261 313,454 " 38 480 313 231,723 180,886 3,962 $6 686 135,797 23 132 3,950 788 1,250 54 257 112 90 342 95 92,366 72,148 5,791 21,375 675 72,563 997 12,594 550 11,857 2,764 ! 147,916 1 97 1,364 4,225 641 2,562 1,141 317 2 4,263 38,098 35,417 2,550 j 156 16 112,939 1,118 2,600 2,612 1,311 75 9,252 160 1,148 1,475 70,389 161 303,568 70,917 11,275 11,553 600 26 89 329 200 2,854 131 I 80,507 4 17 a 110 111 112 113 114 497 842 200 All other. $143,346 5,303 988 303,671 510,704 206 3,644 $97,403 Special Liquor property, licenses business, and other and poll liquor taxes. taxes. Receipts from city divisions and funds. $124,754 1,717 1,005 20,386 360,631 1,016 600 i,698 General property taxes. From divisions Receipts of city from government i public. by general transfer. $130,849 5,303 988 299,950 499,704 $17,486 2,389 1,101 1,427 272 5 3,665 For other civil divisions. 3,497 3,774 4,416 86,201 129,073 1 1 1 177 33,885 178 417,241 179 263,520 180 157,635 57,553 170,521 23,574 181 182 183 184 FINANCIAL STATISTICS OF CITIES. 168 T A B L E I S . — N O N G O V E R N M E N T A L COST P A Y M E N T S O T H E R [For a list of the cities arranged alphabetically by states, with the number CLASSIFIED BY OBJECT OR ACCOUNT FOR WHICH PAID, Payments on outlay ac count offset by receipts— For purchase of investments. City numbc '»N Total. CITY. By public trust funds for municipal uses. By invest ment funds. By public trust funds for nonmunicipaluses. . $241,623,241 J $65,676,660 $7,274,712 $391,790 $306,260 $1,833,159 $3,047,253 $221,192 49,843,646 8,482,011 3,888,897 3,462,106 5,440,725 1,350,852 344,295 138,840 239,289 88,849 33,883 29,769 7,000 127,547 127,800 43,913 1,667,789 156,300 9,070 1,834,775 683,566 289,047 239,865 60,529 18,591 50,989 91,OS3 By sinking funds. 160,597,734 39,359,944 25,081,025 16,584,538 Group I V . . . By private trust funds. From sales. From insurance adjust ments. Payments for in creased supplies. $132,410 1 103,0271 22,112 7,271 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVF.R IN 1910. 1 New York, N. Y ?, Chicago, 111 3 Philadelphia, Pa 4 ! St. Louis, Mo.... 5 Boston, Mass 6 7 8 ft 10 Cleveland, Ohio Baltimore, Md Pittsburgh, Pa Detroit. Mich Buffalo, N . Y 11 8an Francfcro, Cai 12 Milwaukee, wis 13 Cincinnati, Ohio 14 15 16 17 18 ! Tn New Orleans, La Washington, D. C Los Angeles, Cal Minneapolis, Minn.. r 2,992,993 $1,203,515 571,922 1,582,393 190,118 1,460,310 4,552,220 ' 2,335,458 6,848,587 1,591,540 11,537,894 459,299 1,369,002 1,849,665 858,819 805,749 73,913 5,500 40,813 8,200 29,000 3,270,891 1,900,615 6,057,057 i 7,050,934 i,854,766 1,244,382 10,000 27,471 33,550 136,700 56,044 8,000 22,030 28,425 104,878 93,200 39,221 $62,624,304 5,251,500 13,587,757 4,870,415 12,039,905 6,563,587 2,178,298 7,232,531 1,104,241 $34,780,296 2,i97,097 926,097 505,481 $1,513,338 $70,367 $7,000 38,895 $663,5S1 270,473 19,000 154.658 332,206 $15,SS4 $4,445 10,615 16,298 37,341 5,614 4,000 200 23,4S1 3,952 7,784 238,522 G,500 21,660 342 13,595 18,450 4,179 16,640 23 77,i83 160 10,000 • 329 1 2i,2i(. GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. 19 Jersey City, N. J 20 21 22 23 $3,774,626 1,541,079 613,289 835,290 3,226,189 $1,080,009 1,005 61,476 i,235,028 33,985 113,700 24 Louisville, Ky 25 Rochester, N. Y 26 27 2ft 1,513,706 626,880 215,569 3,957,089 1,089,835 213,990 69,827 26,937 322,000 687,160 18,490 966,800 2,000 29 30 31 32 33 4,046,319 1,819,897 672,613 150,118 1,386,827 1,404,000 510,009 . 200,000 34 Syracuse, N. Y 35 36 37 38 1,068,889 1,218,525 285,811 627,638 30,766 39 j 40 41 42 Fall River, Mass 1,113,556 I 1,064,331 1,972,345 958,765 1 90,373 54,000 458,480 164,321 17,250 15,000 21,000 973 43 44 45 46 1 288,690 1,897,382 166,445 400,295 95,770 196,000 31,500 5,000 ii,66o 71,606 8,491 5,675 47 48 49 50 1,436,993 220,943 109,252 1,129,992 671,203 2,112 5,273 6i,265 311,325 25,128 496,227 $20,800 $90,000 $11,958 66,305 995 7,665 5,i66 $4S,430 8,027 3,776 5,034 $74,740 13,246 31,438 16,411 144,955 213 907 54,476 8,545 29,101 17,585 39,512 6,141 89,866 235 5.316 1,112 8,933 10.995 87,934 746 10,411 550 351 24,796 1,800 4,177 700 $2,885 2,018 394 5,133 4,202 $1,256 5,049 i3,3S0 2,427 5,043 4,666 10,380 3,127 1,150 6.372 124,418 19,924 i Includes (1) amounts paid as accrued interest on Investments purchased, and (2) amounts paid as Interest on outstanding debt obligations which balance receipts from accrued Interest on original issues of such obligations. ^ GENERAL TABLES. 169 THAN FOE THE REDEMPTION OF DEBT OBLIGATIONS: 1910. assigned to each, see page 87. For a text discussion of this table, see page 48.] CLASSIFIED BY OBJECT OB ACCOUNT TOR WHICH P A I D — c o n t i n u e d . Accrued interest.1 Payments For purposes in error sub For correct ion of public For purposes sequently trust funds of private of erroneous corrected by for nontrust funds receipts. refund municipal and accounts. receipts. uses. CLASSIFIED BY PAYEE. To other civil divisions. To the state. To the county. To road district. To divisions of city govern ment by gen eral transfer. Payments to public. Payments to city divisions and funds. I 5 • I i $1,434,386 $1,295,751 $2,370,373 $71,691 $19,115,506 $19,482,213 $8,182,110 917,366 263,235 165,510 88,275 1,089,423 89,548 67,258 49,522 1,681,190 419,572 173,378 96,233 9,216 24,170 27,305 11,000 14,829,298 3,198,748 592,720 494,740 12,105,667 3,316,111 2,512,401 1,548,034 830,243 2,719,402 2,524,825 2,107,640 $11,141 $110,776,634 J $73,098,329 $168,524,912 11,141 69,938,551 | 18,399,330 14,266,376 8,172,377 43,573,976 14,367,435 9,237,051 5,919,867 117,023,758 24,992,509 15,843,974 10,664,671 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. $9,772,407 837,842 73,049 8S1,947 09,530 33,623 $595,015 25,055 2,922 11,431 2,597 $859,55S 224,167 47,035 591 43,319 33,414 20,S78 43,985 3,682 2,767 49,047 3,230 2,892 10,549 898 123,620 9,764 8,599 19,789 211,946 49,981 6,563 8,045 33,004 13,223 936 11,766 4.522 3,259 7,975 5,01S 9,076 7,647 74S,343 333,012 256,0S4 70,796 9,393 20 53.330 2,556 1,467 25,193 63,401 13,025 264,570 545,969 294,509 107,052 $13,766 32,465 33,632 573,807 14,531 $9 4,694 4,513 126,210 1,242 11,9S7 188,032 246,657 2,090,047 1,680,956 2,798,936 $11,499,576 3,273,692 ! 7,472,206 1,946,269 4,294,697 $15,205,666 1,977,808 5,249,551 2,855,896 6,939,708 $47,418,633 3,273,692 8,338,206 2,014,519 5,100,197 1 2 3 4 5 2,718 3,671,566 909,544 4,847,691 ! 425,286 I 10,233,799 445,768 99,614 237,440 367,325 538,226 4,106,452 2,235,844 6,611,147 1,224,215 10,999,668 6 7 g 9 10 1,051,885 56,703 53,031 3,804,814 4,256,739 3,214,183 1,847,584 392,199 1,431,869 56,703 53,031 5,664,858 5,619,065 11 12 13 14 * 70,970 2,707 9,315 6,024,831 1,478,475 5,314,441 375,191 496,562 699,823 873,866 700,883 6,067,025 1,478,475 6,358,665 403,358 15 16 17 18 $1,039,388 472,779 82,194 183,561 j 1,221,709 $2,060,353 1,068,300 531,095 651,729 731,480 $1,714,273 472,779 82,194 183,561 2,494,709 19 20 21 22 23 1,111,475 303,511 102,560 1,766,259 159,449 202,231 253,542 95,819 2,190,830 218,918 1,311 475 373,338 119,750 1,766,259 870,917 24 25 26 27 28 109,454 113,483 98,547 89,468 857,991 3,936,865 1,706,414 574,066 60,650 528,836 29 30 31 32 33 $1,423,252 2,366,972 607,909 $830,233 10 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. $22,227 4,383 2,395 2,980 288 $8,630 5,660 2,334 2,144 2,396 $10,020 833 35,524 6,834 546 17,625 2,868 25,398 22,999 7,788 6,319 4,504 2,498 9,609 22,849 38,557 1,934 11,515 2,323 13,368 13,528 .7,105 *39,160 9,391 402 13,247 1,995 797 933 5,362 1,033 4,935 17,222 3,924 173 6 545 £66 96 201,753 4S2 10,612 5,752 379 3,478 2,640 2,291 330 6 1,323 89 4,189 690 2,610 6,994 2,258 7,033 5,213 947 95 478 19 807 209 528 127 1,008 4,108 20,400 251 3,408 342 15,016 53 350 2,369 37,855 312 5,878 1,288 435 179 $4,S0O 3,273 115 5,594 $17,578 980,418 3S0,74O 562,390 12,083 73,674 197,800 42,296 266,354 6,749 39,250 15,165 225 47.028 3,140 72 4,530 $961,851 35,3S0 529,223 1,498 8,0S0 590,949 i,302 274,071 140,890 10,109 153,773 446,037 58,156 2,736 3,145 307,135 243,851 305,580 211,417 131,545 761 279,310 147,0S9 174,816 13 $611,238 16,104 9,660 2,512,501 1,239,469 374,006 I 60.650 431,505 839,998 ! 230,365 56,992 35,006 13,240 995,509 | 434,188 1,044,646 426,262 118,047 ! 560,613 508,799 532,503 ; 995,509 503,718 1,463,546 426,262 39 40 41 42 2,507 458,199 8,4S6 348,795 286,183 1,439,183 157,959 51,500 43 44 45 46 690,336 220,943 88,401 380,965 746,657 47 48 49 50 2,207 6 174,769 88,i29 158,858 1,239,803 157,959 45,500 3,566 5,050 142,449 23,254 17,981 7,452 123,492 470,657 8,539 308,094 20,851 413,994 ! 34,439 * Paid to the Federal Government. 228,891 988,160 228,819 492,632 17,526 | 34 35 36 37 38 202,890 9SS,160 228,819 492,632 17,526 20,851 749,027 FINANCIAL STATISTICS OF CITIES. 170 T A B L E 1 5 . — N O N G O V E R N M E N T A L COST P A Y M E N T S O T H E R [For a list of the cities arranged alphabetically by states, with the number GROUP m.-^CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. CLASSIFIED B T OBJECT O S ACCOUNT FOB WHICH PAID. Payments on outlay ac count offset by receipts— City number. For purchase of investments. I cur. Total. By sinking funds. $2,012,733 1,505,953 838,003 26,224 200,084 51 52 53 54 55 56 57 Salt Lake City, Utah 58 59 60 1 61 Wilmington Pel 62 63 64 Tacoma, Wash . . . . 65 66 Yonkers,N.Y Youngstown, Ohio.... .... 63 Houston, Tex -lt 69 Dvilutli, Minn 70 St. Joseph, Mo 1 956,133 54,102 147,410 1,574,953 658,934 1 74,289 2,995 56,350 109,750 Waterbury, Conn SchenectaUV, N. Y Hoboken, N. J Manchester, N. H Evansville/lilri,,,,-.. 358,936 430,449 [ 966,128 368,386 249,058 81 82 83 84 85 Akron, Ohio Norfolk, Va Wilkes-Barre, Pa Peoria, 111 Erie, Pa 531,364 315,515 11,638 101,562 289,547 86 87 88 89 90 Savannah, Ga Oklahoma City, Okla Harrisburg, Pa Fort Wayne, Ind Charleston, S. C 37,359 128,690 134.730 I 192,008 1 63,138 91 92 93 94 95 Portland, Me East St. Louis, 111 Terre Haute, Ind Jacksonville, Fla 990,585 2,360 42,842 518,121 9,122 96 97 98 99 Passaic, N.J 100 South Bend, Ind 1,264,057 519,846 93,562 1,282.364 133,010 106 107 Mobile, Ala 108 109 8,000 7,592 82,53i 742,341 143,904 62.260 26,000 13,000 76 77 78 79 80 101 102 Wichita, kans 103 104 105 155,165 574,737 580,212 136,755 | 53,229 | 355,005 170,072 319,836 1 331,788 548,509 449,083 1 $6,261 3,041 1,000 129,230 SomervUto Mflffi. T T Troy.N.Y Utica,N.Y Elizabeth, N. J Fort Worth, Tex J $482,511 135,900 257,266 3,000 76,000 1,238,895 32,223 274,128 1 236,146 24,719 71 72 73 74 75 314,597 21,987 121,006 85,280 6,253 1,019,828 415,979 526,480 | 235,367 j li By public trust funds for municipal uses. 64,083 12,713 19,776 237,205 57,171 169,540 i57 By public trust funds By invest ment funds. fornonmunici* pal uses. $2,071 | 1 8i, 645 405 1,516 597 1,997 74,872 7,625 4,015 79 31,000 833 990 6,839 1,150 18,600 3,600 621 2,127 5,097 600 $2,857 1,345 2,800 1,029 9,700 458 937 18,819 3,810 922 447 11,565 752 10,747 6,000 600 16,033 2,126 90S 611 188 1,400 1 3,438 1,249 525 100 4,666 81,808 1 7,506 500 8,736 5,475 55 3,170 6,000 3.039 1,200 78,500 38,191 I 725 22,075 500 791 3,059 16,900 2,030 3, iii 2,025 705 150 2,325 3,239 12,000 Payments for in creased supplies. $2,£66 30 70,716 SS7 2.935 5,000 217,484 36,926 $571 181 11,658 2,250 1 9,666 79,800 72,186 10,223 45,551 99,133 43,000 29,754 ! -• $4,050 5,020 11,802 20,449 3,338 From sales. 1604 9,345 24, i n 99,570 By private trust funds. From insurance adjust ments. 673 1 500 9,700 i9,829 4,666 1,365 20 1 Includes (l) amounts paid as accrued interest on investments purchased, and (2) amounts paid as interest on outstanding debt obligations which balance receipts from accrued Interest on original issues of such obligations. GENERAL TABLES. 171 THAN FOR THE REDEMPTION OF DEBT OBLIGATIONS: 1910—Continued, assigned to each, see page 87. For a text discussion of this table, see page 48.] GROUP III.—CITIES HAVING A POPULATION OP 50.000 TO 100,000 IN 1910. CLASSIFIED BY OBJECT OB ACCOUNT FOR 'WHICH PAID—continued. .Accrued1 interest. j To other civil divisions. 1 Payments For purposes in error sub For correction of public For purposes 1 To divisions sequently funds of private 1 of city govern* erroneous trust corrected by ofreceipts. for nontrust funds 1 ment by gen | refund municipal and accounts. To the state. To the To road eral transfer. receipts. uses. county. district. CLASSIFIED BY PAYEE. Payments to public Payments to city divisions 1 and funds. 1§ 3 13,826 5S0 3,264 2,264 $51 344 1,281 59 S3 529 765 306 8,917 359 53 7,229 5,776 4,040 73 910 1,497 137 12 772 3,831 7,500 651 5,559 3,564 4,810 1,293 4 158 14,417 90 4,746 327 1,811 1,560 1,333 592 531 7,424 1,130 2,72S 572 2,456 1,784 226 451 164 324 17 12 7,466 939 1,103 14,675 599 1,102 1,739 1,943 1,192 11,307 163 2,435 418 99 2,203 840 10,640 24,6S5 2,780 3,539 2,333 1,477 955 1,343 76 218 13,123 306 40 2,96S 2,574 18 1,159 20 1,420 2,303 1,164 3,100 2,495 23 1,218 37 | 442 241 4,826 m 620 673 1,143 311 2,119 1,198 4,943 8,748 2,9S6 597 827 7,618 9,833 • 8,793 2Si 3,606 62 2 9,600 1,551 5,580 1 239 1 3,348 70 243 136 18 1,437 1 233 j 597 | 999 168 6,714 I 965 3,746 ;;;;:::; 2,152 33,0SS 20,653 193. 47,633 569 368,742 179,131 192,892 824,732 271,152 119,144 31,423,333 906,470 205,924 13,735 113,117 136,094 208,783 114,732 220,575 107,878 | 100,555 444,330 4,001 18,403 507,651 104,417 142,830 13,850 90,232 2i,i49 27,892 2,639 14,830 229,046 237,536 372,346 101,300 4,870 233,371 26 6,193 136 56 57 58 59 60 10,787 32,223 251,979 201,254 22,080 1,228,103 61 62 63 64 65 237,536 484,206 101,300 17,870 233,371 66 67 68 69 70 362 287,907 112,877 233,742 296,073 71 72 73 74 75 22,149 34,892 2,639 | 94,711 551 3,967 136,688 171,658 168,351 362 201,723 96,079 177,386 296,073 45,209 3,372 173,242 93,720 13,991 136,992 252,615 52,924 285,327 1 218,106 507,390 156,188 60,073 73,609 148,260 446,025 212,198 188,985 285,327 232,189 520,103 156,188 60,073 76 77 78 79 80 271,452 250,001 525,557 275,001 69,404 113,869 5,807 40,514 > 11,638 13,168 144,178 88,394 145,369 81 82 83 84 85 19,256 102,921 131,719 82,230 49,277 18,103 25,769 3,011 109,778 13,861 19,256 102,921 131,719 82,230 49,277 86 87 88 89 90 71,799 486,931 i6s,596 44,099 493,431 2,360 42,644 196,351 9,122 497,154 i9S 136,770 193 321,770 Ot 92 93 94 95 69,387 115,620 57,956 44,193 82,672 i03,464 1,0S3,241 251,421 41,033 ] 1,046,9S6 58,008 147,816 169,292 27,529 230,075 75,002 1,116,241 350,554 66,033 1,052,289 58,008 303,554 6,470 23,480 45,323 1,000 11,043 15,517 07,526 39,957 1,253 303,554 6,470 23,4S0 45,323 5,000 96 97 93 99 100 101 102 103 104 105 807,792 413,478 270,478 230,780 212,036 2,501 256,002 4,587 807,792 413,478 270,478 230,780 106 107 108 109 2,400 2,500 183,976 2,631 30,619 7,003 226 1,367 t 91,558 69,194 | i,585 299,506 55,i83 i,666 4,565 1,170 99,682 "7 572,680 4,001 18,403 757,651 104,417 383,458 50,101 129,007 817,302 1 554,517 1,670 15,947 9,439 81,599 35 51 52 53 54 55 3,700 i 39 1,228,108 $1,423,333 1,045,475 205,924 13,735 113,117 337,201 96,006 35,455 35,359 121,634 169,710 31,929 218,911 314,767 153,010 1,477 2,262 8,015 7,279 35 k * 3589,400 460,478 632,079 12,489 86,967 4,680 2,090 15,677 138 3,236 3,222 31 1i 410 11,917 1,113 2,415 743 $6,525 31,269 560 2,050 5,075 1,690 1,190 1,562 694 | 11,790 1,244 M24 297 2,122 380 5,831 424 460 5,195 GO 43 i 3,585 1 410 58 i6,4i2 $28 93,052 92,9i9 FINANCIAL STATISTICS OF CITIES. 172 TABLE 15.—NONGOVERNMENTAL COST PAYMENTS OTHER [For a list of the cities arranged alphabetically by states, with the number GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. CLASSIFIED B Y OBJECT OR ACCOUNT FOR WHICH PAID. Payments on outlay ac count onset by receipts— City number. For purchase of investments. Total. QTT. By sinking funds. 110 111 112 113 114 Atlantic City, N. J 115 Little Hock, Ark 116 1 Rockford 111 117 \ BavCitv Mich 118 York Pa 119 9293,181 6,768 1,993 394,111 1,224,002 1 52,959 4,873 210,914 32,002 95,693 By public By private By invest trust funds ment funds. ifornonmunici- j trust funds. pal uses. By public trust funds for municipal uses. 125,000 $2,494 54,084 366,167 28,770 12,133 21 46 854 50,588 335,920 290,490 388,467 3,783 10,163 32,621 14,291 80,761 15,464 $92 S14,020 2,353 1,549 16 125 New Britain, Conn 126 127 128 129 84,896 121,576 234,794 216,644 76,181 15,724 1,168 4,586 3,294 1,475 825 130 131 132 133 134 164,930 32,251 63,734 16,478 678,928 1 135 136 137 138 139 866,517 | 6,698 365,025 125,579 29,630 140 | Flint, Mich 141 142 143 144 229,070 60,271 1,873 15,468 386,110 145 146 147 148 149 176,383 357,942 199,644 144,300 272,945 150 151 152 153 154 48,661 300,024 701 175,351 193,684 155 156 157 158 159 23,848 169,387 310,611 10,264 248,421 160, 161 162 163 164 1,340,816 485,413 67,014 401,907 100,279 165 166 167 168 134,812 20,047 112,174 630,530 169 170 171 172 463,530 99,383 27,651 73,450 173 174 175 170 177 178 179 180 215,683 97,837 274,656 354,280 I 181 Niagara Falls, N . Y 182 183 184 424,784 263,129 173,596 25,642 88 56,294 593,242 348,738 $17,189 290 1,665 6,170 120 121 122 123 124 20,666 , Payments for in creased supplies. S6,5S9 3S4' 359 i I 30,340 | From sales. From insurance adjust ments. 46,8S6 765 3,0S0 152 6,087 1,543 3,000 110 11,657 16,500 9,650 1,500 250 3,716 ::::::;:;::""r""""""" 24,666 15,040 452,329 9 3,965 2,144 48,750 340 4,500 22,52S 11,026 28 187,650 30,400 200 110 | ! i33,098 15,531 95 5,640 46,000 3,950 250 10,513 1,000 100 6,000 15,194 10,000 139 369 430 250 • 53,289 . 1 23,770 506,000 148,900 902 1,397 :::T:» 3,500 10,000 1,694 19,099 440 0,010 i 362,498 26,626 15,300 . 8,073 210,000 10,000 504 3,125 M50 1 l I i • 15,500 98,000 176,884 65,237 1,270 1,486 1,875 200 125 250 175 8,242 820 36,815 4,225 230,000 ~ 1,600 329 4,666 1,038 263 375 7,252 1,488 2,765 10 20,103 7,000 240 888 1,347 ') i r o ^ S M l ^ t 0 ™ M l ^ W s i l ? S ^ i S r S t a i e n , S Pnreba3M.tt°«»<2)a°">»"t3 paid M Interest on outstanding debt obligation, which balance receipts GENERAL TABLES. 173 THAN FOR THE REDEMPTION OF DEBT OBLIGATIONS: 1910-Continued. assigned to each, see page 87. For a text discussion of this table, see page 48.] GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. CLASSIFIED BY OBJECT OR ACCOUNT FOB WTHCH P A I D — C o n t i n u e d . 1 T o other civil divisions. Payments For purposes in error sub of public For purposes sequently For correction trust funds , of private of erroneous corrected b y for nontrust funds receipts. refund municipal and accounts. receipts. uses. Accrued Interest. 1 CLASSIFIED BY PAYEE. To the state. To the county. T o road district. T o divisions of city govern-1 Payments to ment b y Gen public. eral transfer. tm Payments to city divisions and funds. .8 a 5 $94 $550 451 76 25 178 $17,487 386 4,060 14,827 $171 8S2 184 7,164 350 150 20 1,004 773 64 1,852 1,039 211 1,811 5,698 342 2, OSS 233 3 1,390 10,0S1 456 55 2,344 123 233 276 391 795 1,705 8,196 9S9 202 41 602 413 216 7,022 519 2,512 1,110 47 727 4,230 213,304 5,812 2,3S9 1,101 1,427 272 5 120 1,016 500 3,565 497 842 1,698 3,544 23 23 600 188 1,919 30 732 27 350 9,903 218 4,654 379 2,693 3,686 137 97 531. 162 5,238 1,213 283 2,562 161 4,340 5,6S2 80S 1,206 IS 134 11 1,15S 755 92 437 10 6,8U 10 112 151 16 195 803 3,862 2,296 4,463 11 424 271 3,341 22 3,587 1,518 153 314 7 495 658 73 41 200 803 826 1,108 892 1,551 ioo i24 5,433 1,585 67 . 283 317 072 2,276 432 239 129 166 742 649 16 982 193 2 4,263 1,655 2,119 1,650 1,786 33 588 1,574 2,141 54 257 112 90 342 95 $107,800 158,073 155,381 53,954 60 89,807 64,547 46,536 55,776 49,428 24,383 57,268 9,070 52,248 $130,849 5,051 988 300,008 499,704 110 $4,596 43 300 1,609 754 255 2,631 2,347 210 2,429 34 222 128 $2,147 10,481 57,767 27 2,626 1,449 1,000 180 173,956 107,592 77,848 67,657 68,140 46,665 66,274 1,320 905 51,242 35,413 44,465 62,022 47,901 30,528 26,492 363 1,700 2,396 71,164 1,311 964 • 57,474 i 2,250 IS 1,364 510 1,118 1,276 90,442 ! i,i90 69,360 ! 121,588 60,168 181,980 36,726 8,387 29,493 160 589 8 38,995 25,543 46,211 57,235 4,642 125,550 46,429 49,962 24,769 408 42,800 56,150 78,975 38,441 i $ii, ui 20 , 89 SS 111 2,136 1,960 5,344 3,138 | 2,493 858 227 $137,332 1,717 1,005 38,705 562,298 ! 110 $155,S49 5,051 988 355,406 661,704 i112 n 113 114 51,512 1,045 50,788 1,100 47,665 1,447 3,828 160,105 30,856 48,028 51,512 1,045 50,809 1,146 47,665 115 116 117 118 119 34,559 152,097 267,107 189,378 38 16,029 183,823 23,383 152,039 3,745 34,559 152,097 267,107 236,428 38 120 121 122 123 124 23,5S3 1,055 i 193,897 2,014 i 46,8001 61,313 120,521 40,897 214,630 29,381 23,583 1,055 193,897 2,014 46,800 125 126 127 128 129 161,405 21,000 1 57,242 1 4,978 401,904 3,525 11,251 6,492 11,500 237,984 161,405 21,000 57,242 4,978 440,944 130 131 132 133 134 218,315 252 176,776 125,029 150 443,368 6,446 139,499 550 24,980 423,149 252 225,526 125,029 4,650 135 136 137 138 139 103,367 59,616 15 2,500 199,399 125,703 655 1,858 12,968 186,711 103,367 59,616 15 2,500 199,399 147. 31,021 57,460 133,828 59,614 244,211 145,362 120,9S2 35,416 84,686 28,734 31,021 236,960 164,223 59,614 244,211 145 146 147 148 149 31,362 285,132 31,362 295,132 20,024 133,422 17,299 4,892 701 155,327 6,973 i 22,336 167,205 278,873 5,375 172,510 1,512 2,1S2 16,738 4,8S9 75,911 22,330 167,205 293,873 5,375 172,510 155 156 157 158 159 514,336 224,010 53,140 54,292 100,126 320,204 198,308 13,874 117,615 153 1,020,612 2S7,105 53,140 284,292 100,126 160 161 162 163 1M 3,320 131,492 20,047 112,170 185,186 3,320 4 67,846 4 445,344 165 166 167 168 119,394 2,387 15,145 70,325 134,136 96,996 12,506 3,125 329,394 2,387 15,145 70,325 169 170 171 172 140 141 143 144 150 151 152 20,024 153 186,711 154 72,115 887 817 50,339 51,799 39,429 43,748 61,884 89,048 44,000 227,457 233,909 126,635 53,837 47,199 120,371 89,048 44,000 227,457 233,909 173 174 175 176 6,322 74,185 33,885 416,947 170,023 88 22,409 82,707 46,706 33,885 515,535 302,032 177 178 179 180 1,529 39,044 84,672 90,029 307,576 57,553 170,521 23,574 117,208 205,576 3,075 2,068 307,576 57,553 170,521 23,574 181 182 183 184 174 FINANCIAL STATISTICS OF CITIES. TABLE 16.-MUNICIPAL SERVICE ENTERPRISES-PAYMENTS FOR EXPENSES, RECEIPTS FROM THE PUBLIC, AND IABLE i o . m u m u ^ x p E N g E g D I S T R I B U T E D TO CITY DEPARTMENTS AND ACCOUNTS: 1910. [Cities having no municipal service enterprises are omitted from this table. For a list of the cities arranged alphabetically by states, with the number assigned to each, see * page 87. For a text discussion of this table, see page 49.] RECEIPTS AND DISTRIBUTED EXPENSES. PAYMENTS FOR EXPENSES. CITY, AND KIND or ENTERPRISE. I Grand total. Group I . . . Group I I . . Group III. Group I V . Total payments for expenses. Payments to public Payments to divisions, funds, and accounts of government of city (serv Expenses Total receipts ice transfers). and Receipts from distributed to accounts of distributed public government For services of city. and mate For interest. rials. $1,584,213 $1,570,306 $7,507 384,411 83,339 176,856 931,986 378,126 83,339 176,855 7,622 285 $6,000 $1,496,387 $57,635 $1,438,752 37,0S3 6,000 950,284 284,454 83,495 178,154 913,201 265,357 83,339 176,855 19,097 156 1,299 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. 1 New York, N.Y.: 2 Chicago, 111.: 4 St. Louis, Mo.: 5 Boston, Mass.: 7 Baltimore. Md.: 8 Pittsburgh, Pa.: 13 Cincinnati. Ohio: 15 New OVleans, La.: * $78,190 $78,190 $78,190 41,569 21,292 222,804 41,569 21,292 222,040 $764 41,569 27,595 187,SS7 43,996 1,192 42,804 210 5,091 196,383 10,271 4,596 10,271 191,787 $78,190 $4,279 11,112 41,569 23,316 176,775 42,026 42,026 172,261 7,148 172,051 2,057 2,746 2,746 102,620 122,094 101,166 121,991 56,047 66,047 56,047 70,811 ! 70,811 76,444 5,633 70,811 $21,704 $3 24 $21,701 8,781 17,244 01,312 ! 1,454 103 2,746 2,746 101,166 127,990 101.166 127,990 56,047 GROUP H.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. 21 Seattle, Wash.: City stable City shop 22 Indianapolis, Ind.: Asphalt repair plant.. 27 Denver, Colo.: City shop and garage., 41 Omaha, Nebr.: Asphalt repair plant.. 43 Dayton, Ohio: Asphalt repair plant.. 44 Grand Kapids, Mich.: Electric light system ., 45 Nashville, Term.: Electric light system.. $82,960 30,829 $82,960 30,829 8,805 78,556 78,556 30,391 30,391 34,441 34,441 29,689 29,689 33,724 33,724 63,821 57,536 78,556 10 11,561 11,571 34,441 34,441 764 29,689 1,052 34,051 30,453 35,103 $285 $6,000 03,821 GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. 54 San Antonio, Tex.: 68 Houston, Tex.: 70 St. Joseph. Mo.: 75 Fort worth, Tex.: $23,477 | $23,477 $23,477 10,962 10,962 10,962 25,238 4,260 25,238 4,260 25,381 4,260 19,402 19,402 19,415 , $23,477 10,962 $143 25,238 4,260 13 19,402 $103 $31,384 GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. 105 _ ield,I!L: Electric light system 115 Little Rock, Ark.: Electric light system 124 Lincoln, Nebr.: Electric light system 127 Topeka, Kans.: Electric light system Asphalt repair plant 130 Wheeling, W. Va.: Electric light system 135 Newton, Mass.: Heating and lighting plant. 137 Kalamazoo, Mich.: Electric light system 149 Galveston. Tex.: Electric light system 159 Auburn N . Y . : Quarry and stone crusher... 178 Decatur, 111.: Electric light system $31,384 $31,384 $31,487 12,718 12,718 12,718 14,744 14,744 14,822 78 14,744 11,334 4,105 11,334 4,105 12,197 4,105 863 11,334 4,105 25,397 25,397 ^5,442 45 25,397 4,246 4,246 4,246 17,394 17,394 17,498 VA 17,394 24,433 106 12,718 4,246 24,327 24,327 20,632 20,632 20,632 20,633 10,574 10,574 10,574 10,674 24,327 FINANCIAL STATISTICS OF CITIES. 176 TABLE 17.—AMOUNT OF SPECIFIED ASSETS AND IFor a list of the cities arranged alphabetically by states, with the number ASSETS OF PUBLIC TRUST FUNDS FOR MUNICIPAL USES. ASSETS OF SINKING FUNDS. Aggregate. Total. Grand total.. Group I . . . Group I I . . Group III. Group IV.. $3,919,232,043 $461,591,650 2,958,586,910 449,770,599 314.469,012 196,405,522 3S6,771,163 42,361,153 18,424,833 14,034,501 Cash. City securities Other invest ments. (par value). City securities Other invest-] (par value), ments. Cash. Total. 828,293,654 8411,164,601 $22,133,395 $72,731,134 $3,035,951 $19,715,316 $49,979,867 362,583,940 29,688,186 10,587,045 8,305,430 7,279,226 7,802,872 3,655,973 3,395,324 62,046,953 4,869.837 3,317,678 2,496,666 1,828,607 668,639 350,996 187,709 161942,837 1,119,459 1,378,072 274,948 43,275.509 3,0S1,739 1,588,610 2,034,009 $359,8S6 666,297 231,804 46,191 138,281 $1,931,800 1.22S.420 4,923,300 542,000 4,596,175 $12,012,461 25,187,010 2,344.583 1,262,370 745,004 1,225,063 512,682 95,749 557,433 95,254 9,163 40,182 2,049 83,995 344,000 1,215,900 406,810 1,000 252,830 470,758 86,269 322,573 i 1,936,097 ! 132,085 40,469 14,073 44.822 17,335 81,000 832,042 03,000 45,800 227,500 1,059,233 51,750 4.937 1.35S 4.515 27,996 468,260 23,300 190,054 37,000 i,i53,i30 663,251 j 61,60S 4.515 233,996 33,000 173,6661 $31,011 1,861 41,703 29.316 132,228 $37,000 $30,067 22,000 360,000 251,339 301,808 16,907,997 4,870,095 4,181,815 2,333,747 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. $1,415,304,142 214,449,858 281,612,436 86,679,303 209,795,407 1 NewYork.N.Y 23 Philadelphia, Pa 4 5 Boston, ifrass f, 7 g 9 10 11 12 t3 14 Cleveland, Ohio TT Baltimore', Md Pittsburgh P a . . . Detroit, Mich Buflalo,N.Y Milwaukee W'? T ,, Cincinnati, OhfoT ^ 15 New Or^ns La. 16 Wash iTigtnn, T>. C 17 18 - T $260,196,031 4,667,178 12,350,910 1,396,030 40,962,273 $3,555,741 $256,640,290 4,667,178 195,310 12,155,600 1,396,030 2,904,143 37,55S,130 79,485,757 75,722,438 112,767,405 51,492,126: 38,798,896 2,271,923 21,639,382 12,730,593 3,884,267 2,691,651 656,239 23,150 1,896,475 339,584 7,977 1,518,6S4 16,796,394 10,834,118 3,306,183 2,683,674 50,158,534 27,400,594 | 105,149,047 63,842,743 40,2SS 9,883,965 8,594,158 40,288 S35.0SS 137,947 9,048,877 7,9S5,453 36,220,461 35,802,747 44,554,537 29,350,479 39 j 1,202,411 4,260,064 39 112,411 140,397 1,090.000 2,966,537 $500,000 97,000 4,819,838 238,500 $2,291,686 ' 13,907,178 30,342,114 ! 2,932,774 5,990,826 305,750] 65,690 1 92,700 220,608 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. Jersey City, N. J.. Kansas City, Mo.. Seattle, Wash Indianapolis jlnd.. Providence, R. I . . $19,913,951 20,940,755 31,911,008 9,765,394 24,485,752 $5,439,720 933,441 17,255 16,990 6,674,221 $258,149 306,441 17,255 16,990 439,466 $5,181,571 574,000 Louisville, K y — Rochester, N . Y . . St. Paul, Minn... Denver, Colo Portland, Oreg... Columbus, Ohio Toledo, Ohio Atlanta, Ga Oakland, Cal Worcester, Mass 21,609,625 18,881,927 18,819,586 16,400,513 20,764,587 1,851,107 964,646 415,157 593,411 1,102,260 321,007 635,819 6,957 129,411 107,898 1,530,100 328.827 196,700 464,000 994,362 17,244,603 13,662,452 12,687,591 14,943,291 18,543,421 3,597,432 2,059,259 954,313 330,132 267,462 313 3,267,300 4,120,405 47,105 *4*673,'366' 13,041,322 6,335,577 4,380,405 13,584,282 4,594,701 10,698 27,296 22,861 151,864 633,078 10,693 496 7,861 151,864 327,078 ""306," 666' 2,305,449 539,479 442,638 2,341,641 273,324 268,454 73.1S8 275,641 2,021,125 189,000 369,500 368,000 1,698,000 Dayton, Ohio Grand Rapids, Mich.. Nashville, Tenn Lowell, Mass 17,517,151 4,419,687 8,938,226 11,091,623 7,119,771 6,804,435 10,899,959 10,362,510 197,577 244,623 107,210 1,030,190 51,707 70,723 107,210 5,020 145,870 171,900 2,000 15,370 "i,"a»,"s66' Cambridge, Mass Spokane, Wash Bridgeport, Conn Albany,N.Y 20,099,842 8,997,963 4,381,235 10.627,454 3,478,241 7,237 502,745 1,576,659 106,441 7,237 5,645 1,170,600 2,201,200 Syracuse, N . Y Now Haven, Conn.. Birmingham, Ala.. 37 Memphis, Tenn.... Scranton,Pa Richmond, V a . . . Paterson, N. J.... Omaha, ftebr.... Fall River, Mass. 243,103 $55,000 6,234,755 $9S,078 1,861 41,703 302,655 794,036 }| 211,500 31,478 360,293 52,354 1,047,165 11,047 1,478 225,493 4,354 8,765 1,547 16,500 191,100 9,500 1,791,797 10S,43S 76,710 5,938 9,981 36,000 40,729 35,715 5S7,624 35,715 12,066 100,342 548,209 IS, 657 19,205 30,000 134,800 31,500 847,300 66,500 26,000 954,000 26,800 575,553 34,555 15,000 47,130 514,004 18,000 15,000 21,000 50,000 52,000 18,000 29,331 2,573 65,300 7,000 3,700 35,200 "ii2,*669 15,000 497,100 619,806 11.000 82,025 713,750 1,157 157 71,011 46,619 53,976 53,872 1,011 13,619 3,645 1,299 72,196 34,203 3,700 147,626 ........ 46,431 4,263 8,800 128,275 J Includes $29,000,000, the value of a gas-supply system owned but not operated by the city. * The value ox Cincinnati Southern Railway owned but not operated by the city. 23,603 63 36,553 1,000 40,500 4,200 6,000 61,175 3,600 3,873 2,S00 30,547 GENERAL TABLES, 177 VALUE OF PUBLIC PROPERTIES AT CLOSE OF YEAR: 1910. assigned to each, see page 87. For a text discussion of this table, see page 49.] ASSETS Of INVESTMENT FUNDS AND MISCELLANEOUS INVESTMENTS. Cash. Total. City securities (par value). Other invest ments. ASSETS OF PUBLIC TRUST FUNDS FOB NONMUNIOPAL USES AND OF PRIVATE TRUST FUNDS. Total. Cash. City securities (par value). Other investaen General city cash. Value of public properties. (Table 18.) $70,873,283 3475,693 $1,163,384 369,234,206 $12,061,043 $6,099,521 $2,674,128 33,287,394 $190,567,893 $3,111,407,040 67,253,519 527,869 1,618,186 1,473,709 256,099 62,446 63,464 93,684 753,444 66,243,976 391,256 1,350,079 1,248,895 8,341,832 2,383,069 1,018,124 318,018 4,961,741 906,884 167,676 61,220 1,397,880 855,985 307,094 113,169 1,982,211 618,200 543,354 143,629 128,061,715 29,864,485 20,168,948 12,472,745 2,306,111,728 369,764,186 269,921,243 165,609,883 $14,901,445 17,497,615 14,549,788 13,390,820 6,480,903 $1,131,900,028 177,661,753 194,173,725 68,556,028 156,002,201 1 2 3 45 13,021,420 1 849,378 8,945,127 2,061,959 1,733,799 63,072,831 50,973,824 90,578,482 45,450,151 33,816,013 10,500,364 1,021,671 9,621,753 4,165,483 39,471,922 25,980,177 48,194,890 50,831,149 5 7 g 9 10 11 12 13 14 74,167 204,643 131,130 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. $238,743 268,070 30,189,136 369,787 $242,823 7,736 1,237 $329,400 2,519 $238,743 25,247 129,852,000 368,550 $5,776,209 448,064 6,763 33,864 353,204 2,519 374,579 32,272 521 $3,301,004 447,064 5,213 26,864 1 220,178 374,579 272 521 $657,615 1,000 1,500 7,000 133,026 $1,817,590 50 §2,666 i 35,058,479 119,868 2,435 1,868 56,044 118,000 250,000 305,017 * 35,000,666 55,017 701,900 701,900 99,979 35,885 453,863 225,849 478,434 22,346 99,979 35,885 68,224 66,749 292,863 1 22,346 ; 385,639 159,100 21,000 2,277,359 214,201 5,248,965 579,665 i64,57i 32,748,985 15 35,048,415 16 37,374,400 i 17 24,276,754 18 GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. $43,902 j $43,902 iie,769 116,769 950 63,700 950 10,000 $53,700 $41,858 41,858 » 214,635 1 2M,635 5,072 | 8,084 ! 5,666 72 3,084 32,899 32,309 590 * $394,305 ** 259,930 $i29,538 7,230 $251,000 446,4i6 3si,4i6 50,000 44,66i 1,000 44,66i 367,754 13,339 ! 4,712 6,426 11,678 144,280 ii,678 20,767 1,557 1,117 20,767 1,557 1,117 2,500 9,458 389,697 83,493 9,458 273,558 $264,767 ! 1,700 is,666 1,000 363,042 3,500 3,413 ! 144,280 | 2,500 83,493 116,139 11,000 5,000 67,225 1,000 66,225 91,126 89,450 1,676 32,772 j i6,772 * Includes $110,000, the value of gas mains owned but not operated by the city. 50065°—13 -12 I $823,437 784,972 4,496,372 815,061 323,784 $13,552,716 25,218,481 27,311,776 8,236,383 16,317,012 19 20 21 ?2 ?1 1,426,995 983,057 1,252,075 626,448 1,655,086 18,299,095 16,063,821 17,100,000 14,088,828 17,953,336 ?4 1,203,347 2,113,047 1,219,765 2,071,468 294,268 11,967,632 9,185,462 10,513,513 12,824,430 13,391,772 TO 30 31 32 33 997,238 127,926 748,884 1,050,597 303,298 11,912,277 6,630,589 3,607,543 12,381,821 3,657,168 34 35 36 37 834,849 38,056 1,171,791 I 392,766 14,295,258 3,786,075 6,847,175 8,219,851 40 41 42 726,869 853,661 834,599 200,659 294,158 517,869 194,452 487,631 ?a ?ft 27 98 3ft m 6,123,129 43 5,639,176 44 9,954,450 I 45 8,916,810 46 16,189,886 8,468,594 3,675,238 8,434,889 47 48 49 50 FINANCIAL STATISTICS OF CITIES. TABLE 17.—AMOUNT OF SPECIFIED ASSETS AND [For a list of the cities arranged alphabetically by states, with the number GROUP m . - C I T I E S HAVING A POPULATION OF 60,000 TO 100,000 IN 1910. ASSETS OF PUBLIC TBUST FUNDS FOB MUNICIPAL USES. ASSETS Or SINKING FUNDS. Aggregate. City securities Other invest ments. (par value), Total. City securities Other invest (par value). ments. Gash. Total. Gash. $11,749,870 8,137,595 11,447,040 5,069,713 6,622,316 9892,634 1,655,807 1,873,676 528,974 420,295 3347,686 377,577 363 499,974 168,795 3274,000 1,192,930 290,000 29,000 251,500 3270,948 85,300 1,583,313 3152,826 50,496 392,516 15,941 21,496 17,415 6,115,123 11,044,895 6,614,917 10,834,247 12,184,245 734,672 16,615 447,339 1,278,582 842,992 103,522 16,615 234,339 27,482 90,742 601,550 29,600 59,109 7,995 4,909 495 213,000 846,600 435,500 401,500 316,750 26,857 4,948,394 4,837,827 4,473,423 9,940,993 4,281,701 146 146 206,524 263,013 22,000 50,124 7,440,525 5,712,388 4,258,859 8,359,938 3,119,825 244,224 77,604 120,220 173,244 18,527 24 23,092 4,220 135,244 18,527 4,287,352 7,662,549 2,498,505 2,054,847 5,697,434 283 22,000 323,482 8,000 117,100 5,000 7,534 334 7,000 8,091 1,864 16,465 91 1,864 16,465 "J'ooo 249,149 23,301 2,045 80,845 38,000 1,674 22,001 1,674 139 9,000 5,633 51,901 112,3S6 22,606 218 31,641 13,895 8,235 20,260 43,299 277,113 38,125 12,098 21,895 31,278 15,263 34,625 12,098 15,278 16,000 109,693 1,000 4,591 63,002 225,064 11,064 68,850 156,400 262,730 244,200 54,512 116,000 211,538 14,206 372,346 158,984 96,158 14,206 81,136 48,984 115,380 63,154 700,979 154 164,833 39,825 63,000 536,146 26,713 505,300 291,210 110,000 35,000 7,703,229 4,349,607 3,537,534 6,078,077 4,511,381 66,533 695,325 16,650 2,918,392 6,640,662 4,181,742 3,487,548 5,144,945 137,640 990,376 52,307 518 410,899 42,087 47,09* 32,307 518 70,744 340,155 4,085,832 4,637,595 4,812,512 2,979,310 76,000 395,314 113,658 76,000 222,614 84,936 12,495 "ii'ow 28,722 100 52,918 556,766 225 25,040 466,500 8,439,471 2,700,957 2,389,989 5,144,766 2,932,431 469,252 128,526 39,161 443,198 1,102 128,526 39,161 95,633 162,500 305,650 363,654 105 322,549 269,900 77,665 4,809,489 2,993,176 2,482,184 2,205,736 3,339,372 571,838 431,255 219,630 29,589 4,943 16,938 174,905 37,630 258 4,943 3,480,891 2,328,118 4,264,327 2,723,283 2,861,985 11,467 11,467 236,769 163,747 107,269 63,647 129,500 100,100 1,034,026 130,258 93,945 100,114 81,026 130,258 17,445 100,114 883,000 190,025 16,650 95,553 943,285 20,000 7, odnjt 978 5,513,495 6,498,286 3,507,955 . 3,390,236 172,700 377,500 256,350 182,000 29,331 "70,*506' 177,400 70,000 35,559 19,397 22,437 *22,"437' 8,453 6,186 414 4,986 34,206 4,580 3,806 3,808 1,819 1,819 6,768 6,768 3,032 111,082 3,032 8,606 3,000 82,185 GENERAL TABLES. 179 VALUE OP PUBLIC PROPERTIES AT CLOSE OP YEAR: 1910—Continued, assigned to each, sea page 87. For a text discussion of this table, see page 49.] GROUP ni.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. ASSETS OF INVESTMENT FUNDS AND MISCELLANEOUS INVESTMENTS. City securities (par value). Gash. Total. 13,253 $6,666 i99,500 500 ! 10,338 ii9,oi4 43,000 Cash. $1,905 1,087 172,130 42,312 $58 If 087 27,426 70 ii, 766 23,493 232,262 ii,766 493 4,762 City securities (par value). Other invest ments. $26,735 4,000 ii7,969 38,242 1 50,000 7,000 General city 1 Value of public cash. | properties. (Table 18.) $1,847 23,666 2,000 $345,013 276,276 I 300,992 468,396 346,097 327,838 431,767 668,883 175,289 1,552,605 225,500 91,949 10,239 28,661 33,300 i7,05S | i,366 107,571 229,701 216,768 280,603 86,003 , 4,174,148 7,152,351 1,955,645 1,378,792 5,442,109 71 72 73 74 75 153,054 191,829 120,991 170,227 412,696 7,209,908 3,418,674 3,337,257 4,954,250 3,971,805 7ft 77 7ft 79 80 673,899 208,406 369,164 317,363 130,602 i 2,097,160 5,104,880 3,760,271 2,943,918 4,603,444 81 82 33,731 531,094 i 475,614 585,589 215,757 7,874,298 85 3,382,639 87 3,723,128 1 85 3,999,950 80 2,183,192 90 322,899 806,306 435,553 284,945 329,490 7,260,261 1,764,125 1,879,641 5,189,173 2,580,504 91 92 95 94 95 200,359 282,571 240,404 162,255 187,434 4,024,814 2,273,164 2,020,450 2,013,892 3,079,690 95 97 95 99 10O 220,583 3,148,841 101 1,880,480 102 3,696,400 103 2,533,766 104 5,757,563 105 4,206,442 105 5,211,339 107 3,197,374 108 2,823,425 109 650 ; 180,380 9,038 9,038 15,692 145,000 650 41,380 96,099 96,099 226,500 226,500 75 950 3i,736 453 1 | 3,712 75 4,025 i,766 29,099 1 H R H | 4,666 4,666 24,723 44,183 44,183 61,920 8,175 675 1 | 29,099 100,000 24,723 h 9 1 950 4,025 3,985 61 62 63 64 65 1,162 4,165 65,905 4,812,578 4,016,674 4,051,695 8,510,290 3,683,950 i,i62 3i,736 4,000 56 57 58 59 60 66 67 65 69 70 19,240 100,000 4,993,504 10,278,953 5,462,202 9,121,257 9,788,648 6,912,462 4,699,408 3,555,391 8,043,109 1 2,680,110! 19,240 i,?66 4,666 51 53 53 54 55 78,238 686,227 583,248j 141,911 398,025 I 665 91,949 $10,354,239 6,153,929 8,707,726 4,030,031 5,855,924 4,227 4227 96, H7 336,000 665 I 128,136 821,153 110,966 1,138,826 1 555,059 96, M7 199,500 500 10,333 336,666 43,539 28,GG1 Total. 297,799 4,000 27,666 27,666 (39,914 Other invest ments* $3,253 297,799 13,000 56,666 ASSETS OF PUBLIC TRUST FUNDS FOB NONMUNICIPAL USES AND OF PRIVATE TRUST FUNDS. 6,500 i,666 443,830 331,158 25,770 98,603 197,353 156,689 139,524 355,615 8a 84 85 180 FINANCIAL STATISTICS OF CITIES. TABLE 17.—AMOUNT OF SPECIFIED ASSETS AND (For a list of the cities arranged alphabetically by states, with the number GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1910. ASSETS OP PUBLIC TEUSV FUNDS FOB MUNICIPAL USES. ASSETS OF SINE3NQ FUNDS. Aggregate. Total. no 111 112 113 114 Binghamton, N . Y., Sioux City,Iowa... Lancaster, Pa. jjuuvaawa, j r a . . . . . . $4,495,933 2,633,503 3,904,805 2,815,118 7,391,757 $33,066 $8,066 $34,753 $4,482 813 8,995 438 1,240 17,324 1,624 433 1,624 15,300 371,706 300 7,819 143,000 61,860 482,000 101,000 467,800 12,000 141,138 6,992 209,921 29,707 56 6,213 27,607 6,936 203,703 2,100 76,637 1,687 75,000 8,770 128,277 69,741 1,342,000 162,150 57,350 104,800 4,616 19,065 15,274 672 17,858 115 116 117 118 119 120 121 122 123 124 Chattanooga, Tenn. Maiden, Mass.. • . . . . Pueblo, Colo Haverhill, Mass Lincoln, Nebr 2,161,604 4,003,910 3,834,862 4,474,792 3,334,847 66,476 596,565 116,274 611,472 17,853 125 125 127 123 129 New Britain, Conn. Salem, Mass Topeka, Kans Davenport, Iowa.. • McKeesport,Pa.... 4,633,244 4,118,275 2,580,930 2,405,344 3,019,871 153,138 130 131 132 133 134 Wheeling, W.Va... Augusta, Ga. Macon, Ga Berkeley, CaL Superior, Wis 95,500 129,768 25,709 320,136 109,763 25,709 199,636 3,819,469 3,918,572 829,515 2,058,484 1,578,787 112,727 112,727 20,406 61,531 83,786 20,406 61,531 83,786 135 136 137 138 139 Newton, Mass San Diego, Cat Kalamazoo, Mich.. El Paso, Tex Butte, Mont. 8,419,435 9,165,904 2,169,706 3,826,028 1,369,326 2,621,773 127,903 55,214 32,000 90,830 3,112 127,903 21,714 140 141 142 143 144 Flint, Mich. Chester, Pa. Dubuque, I o w a — Montgomery, Ala.., Woonsocket,R.I.. 1,532,794 1,039,629 1,914,422 3,652,742 2,674,991 162,645 30,025 47,545 30,025 115,100 117,833 567,000 145 146 147 148 149 Racine, Wis , Fitchburg. Mass. Tampa, Fla , Elnura,N.Y.. Galveston,'Tcxl! 1,402,229 4,020,524 2,627,598 1,488,154 4,076,033 506,276 72,392 150 151 152 153 154 HI le,Tenn New Castle. Pa West Hoboken, N. J. Hamilton, Ohio 1,937,198 2,471,732 966,189 670,472 3,269,031 36,709 89,226 3,711 40,795 162,836 36,709 74,576 3,711 40,795 59,520 155 156 157 158 159 Springfield, Mo Roanoke, Va., Joliet,IU Auburn, N . Y . 637,349 785,349 1,626,703 2,251,071 2,110,023 15,979 66,891 116,385 15,979 66,891 885 86,500 23,865 3,555 160 161 162 163 164 East Orange, N . J . Taunton, Mass.... Charlotte, N . C . . . . Everett, Mass Portsmouth, V a . . . 3,397,243 4,041,328 1,070,424 2,113,848 603,921 427,940 902,828 409,732 12,485 165 166 167 Oshkosh,Wis Cedar Rapids, Iowa. ' ,Mass ,Mass 1,145,888 1,905,960 3,067,043 3,516,744 173 174 175 176 PerthAmboy,N.J.. Pittsfield,Mass.. Joplin,Mo......... WHiiamsport,Pa.. Jackson, Mich Jamestown, N.Y.., Amsterdam, N. Y.. Lansing, Mich 2,008,575 2,230,943 1,049,743 897,158 1,826,566 1,837,763 1,625,515 1,933,826 177 178 179 180 Huntington, W . V a . . Decatur, 111 Mount Vernon, N. Y . Lima, Ohio. 181 182 183 184 Niagara Falls. N . Y . La Crosse, Wis Newport, Ky. Pasadena, Cal 169 170 171 172 [City securities! Otherin vest ments. (par value). Cash. Total. *"36,*36S 380,604 $25,000 78,511 1,530,277 Springfield, Onto... Atlantic City, N . J . Little Rock, Ark. Rockford,IU Bay City, Mien.. York, Pa. Sacramento, Cal.. 1,766,409 2311,978 2,688,405 1,664,502 6,076,516 City securities Other invest ments. (par value), Cash. 2,055 319,685 1,240 15,324 2,000 $60,000 20,000 151,155 15,000 9S0 150,175 *i20,"5d6 1,582,450 1,036,211 18,521 2,521 16,000 69,723 2,164 3,500 4,990 490 4,500 3,451 1,451 *2,666 64,064 33,500 32,000 90,830 33,709 32,392 472,567 40,000 52,430 328,500 78,000 1,202 202 1,000 22,633 3S9,813 565 14,854 12,241 22,073 350,584 63,541 21,800 1,363 20,000 763 355 355 20,310 3,403 21,644 2,503 9,773 23,716 5,773 399,224 234,300 9,833 662,755 19,33S 1,000 96,232 12,435 311,000 2,500 95,314 12,314 10,000 4,650 103,316 29,000 324,528 24,412 !| 1,212,171 1,212,171 $30,271 $33,500 51,924 24,380 *i2,'66d 39,300 21,800 600 20,000 900 11,871 9,500 1,000 83,000 10,700 15,000 306,223 9,412 344,894 468,197 16,653 76,876 16,653 24,376 65,250 56,159 3,000 56,159 669,056 1,686,817 1,493,603 2,249,965 61,802 93,000 200,886 51,329 1,765,595 2,323,278 1,959,953 2,353,683 347,660 43,813 26,442 42,813 i 26,442 52,500 24,302 98,000 149,557 179,000 1,000 2,165 62,250 2,165 37,500 2,289 27,639 987 2,289 27,639 987 14,958 7,763 11,358 7,763 168,660 3,600 GENERAL TABLES. 181 VALUE OF PUBLIC PROPERTIES AT CLOSE OF YEAR: 1910—Continued, assigned to each, see page 87. For a text discussion of this table, see page 49.1 GROUP IW-CITIES HAVING A POPULATION OP 30,000 TO 50,000 IN 1910. ASSSETS OF INVESTMENT FUNDS AND MISCELLANEOUS INVESTMENTS. City securities (par value). Cash. Total. $92,GOG 122,076 489 19,000 30,774 1,208 ASSETS OF PUBLIC TEUST FUNDS FOB NONMUNICIFAL USES AND OF PBIVATE TBUST FUNDS. Other invest ments. $489 1,080 14,774 1,268 94,986 i37,66o 137,000 2,572 1,072 City securities (par value). Cash. Other invest- || ment& 11 170,530 19,000 16,000 96,666 General city Value of public cash. I properties. 1 Total. 600 5,666 5,000 622,200 $496 $496 1,2661 i,2o6 770 87,580 770 1,580 $6,000 i,467 17,465 12,659 1,000 | $80,666 i,467 17,465 11,334 i,325 1,000 923 923 786' 786 7,508 7,508 866 6,157 866 1,157 3,914 314 383 383 34,269 7,277 25,701 7,277 5,551 5,666 3,600 34,269 20,i50 022,200 22,952 319,070 342,022 ! 6,666 6,000 i4,87i 871 14,000 950 950 G,56i 6,56i 3,101 36,350 4,904 17,817 3,101 36,350 4,904 2,717 16,666 5,i66 i 29,i63 5,025 22,950 i,188 ! 1 26,666 ! 26,666 1 1 44,662 9,27i 1 i 850 581 44,662 1 9,200 1 } i,m i,925 1,925 *' 27,045 i 850 581 25,666 2,045 i,6i3 150 150 m m 5,983 5,983 (Table 18.) 1 * $224,609 120,999 76,587 227,153 779,668 $4,110,899 2,512,013 2,791,850 2,127,650 5,081,812 110 111 112 113 114 48,369 33,431 116,596 50,425 547,702 1,718,040 2,278,109 2,482,080 1,434,603 5,527,190 115 116 117 118 119 399,527 40,459 63,083 122,730 289,201 1,679,531 2,907,111 3,636,505 3,557,194 3,026,520 120 121 122 123 124 48,072 89,233 300,419 1 291,635 144,712 4,407,577 3,710,396 2,120,036 2,088,000 2,554,100 125 126 1?7 128 129 534,315 27,412 146,809 123,302 258,054 3,094,954 3,891,160 662,300 1,729,143 1,218,426 130 131 132 133 134 155,070 220,932 51,885 484.891 142j158 5,572,864 8,816,203 2,056,450 3,309,137 1,131,348 135 136 137 138 139 221,505 10,083 74,314 115,742 17,786 1,304,803 863,450 1,809,700 3,537,000 1,893,120 140 141 142 143 144 113,652 39,713 '181,566 78,912 274,803 1,265,939 3,050,448 2,366,363 1,315,000 2,776,300 145 146 147 148 149 117,141 42,794 138,423 122,577 444,233 1,439,963 2,319,712 824,055 507,100 2,661,607 150 151 152 153 154 58,079 58,675 1 533,810 105,197 154,265 563,291 653,783 976,508 2,127,600 1,903,688 63,935 48,102 58,055 88,349 50,592 2,882,929 3,053,048 1,006,515 1,597,950 540,844 155 156 157 158 159 160 161 162 163 94.384 169,726 92,674 25,612 956,190 1,736,234 2,620,678 2,254,549 62,082 33,763 133,540 29,982 1,478,296 2,197,180 879,550 790,300 47,916 129,411 63,424 29,183 1,777,800 1,640,361 1,461,270 1,902,718 25,356 256,960 319,263 108,830 643,700 1,356,345 1,053,706 1,939,050 177 178 854,997 264,138 59,640 300,123 889,657 1,676,672 1,856,500 2,025,210 181 182 J 164 1 165 166 167 168 169 170 171 172 173 174 175 176 179 180 183 184 FINANCIAL STATISTICS OF CITIES. 182 TABLE 1 8 . — V A L U E A T CLOSE O F Y E A R O P P R O P E R T I E S [For a list of the cities arranged alphabetically by states, with the number LAND, BUILDINGS, AND EQUIPMENT Of DEPARTMENTS. Total. Grand total $1,927,720,797 1,456,524,660 219,305,682 153,730,517 98,159,932 Group I Group II Group i n Group IV Refuse disposal plants and Fire Police General properties government. department department. of health depart ment. Sewer and highway depart ments. Asylums, General almshouses, and Jails and other contagious and reform* charitable disease atories. institutions. hospitals. Schools. $175,624,008 $25,700,228 $85,726,351 $5,919,399 $12,522,214 $50,698,379 $37,631,822 $27,435,061 $520,108,229 135,285,346 18,646,944 14,040,731 7,650,987 18,751,621 3,165,225 2,444,012 1,339,370 46,423,721 17,014,705 13,465,737 8,822,188 3,562,077 1,554,555 475,270 327,497 30,338,182 4,790,033 1,114,199 1,3S9,40S 24,155,218 2,468,344 546,628 264,871 309,205,053 87,010,039 73,499,385 50,393,752 $1,861,780 $28,067,539 $12,964,121 2,399,657 3,807,260 59,035 6,158,776 2,879,768 2,167,947 1,315,723 46,350,067 1,968,412 1,752,252 597,648 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. New York, N . Y . Chicago, 111 Philadelphia, Pa. St. Louis, Mo Boston, Mass $690,117,908 120,058,202 129,555,125 40,400,028 109,761,200 $21,264,680 18,991,792 27,303,604 5,656,000 7,689,700 $7,472,945 1,837,905 2,590,974 716,118 1,146,500 $9,829,391 3,031,224 5,051,672 1,934,156 2,751,100 $2,114,566 183,692 120,900 Cleveland, Ohio.. Baltimore, Md..., Pittsburgh. P a . . . Detroit, Mich Buffalo, N . Y . . . . 48,334,708 27,310,898 56,073,117 33,097,083 19,422,912 8,099,474 5,364,877 7,018,658 5,752,081 1,932,461 490,170 572,432 434,046 562,942 498,664 1,192,487 2,347,765 2,351,162 2,680,766 1,313,070 258,660 277,500 San Francisco, Cal... Milwaukee, Wis Cincinnati, Ohio...., Newark, N.J. , 37,841,675 18,434,711 29,943,890 31,966,767 5,589,000 1,903,910 3,876,540 5,103,812 552,150 329,534 330,000 444,192 5,114,400 1,634,118 1,900,000 1,433,721 102,300 170,000 New Orleans, La... Washington, D. C.< Los Angeles, CaL... Minneapolis, Minn.. 12,922,604 18,930,034 15,217,875 17,135,929 2,156,100 2,782,509 1,370,955 3,429,193 89,485 351,712 226,677 105,175 748,000 1,167,381 932,907 960,401 50,000 2,332,400 2,055,973 1,011,500 1,453,400 1,6S1,663 1,155.660 4,146,300 $7,612,869 2,469,120 2,881,509 55,000 3,232,300 $112,245,038 43,159,405 24,438,968 14,626,869 20,106,300 92,547 25,543 218,762 238,407 133,939 794,559 846,771 1,643,945 842,642 175,676 729,162 100, S9S 170,350 128,759 422,153 350,872 535,082 1,891,842 547,717 622,621 11,115,224 5,987,672 13,887,480 6,805,862 6,945,879 9,206 71,685 206,690 260,000 66,390 788,875 649,500 872,423 3,013,064 1,220,480 433,999 3,052,748 672,022 338,000 374,112 750,000 412,933 8,733,285 4,555,565 9,760,000 6,233,800 42,403 14,905 49,097 55,848 260,468 123,946 53,779 103,405 103,000 187,761 66,174 213,110 393,557 453,543 847,000 801,614 201,267 231,360 2,887,961 8,463,955 4,171,369 5,080,421 $333,500 207,612 $4,555,173 4,547,863 5,319,893 3,967,381 3,661,021 796,825 65,000 259,500 2,535,609 2,599,478 3,385,000 4,675,178 3,843,350 186,130 41,538 132,475 1,500 3,459,447 2,807,484 1,246,299 2,554,250 3,553,944 270,726 338 2,746,041 2,736,328 1,455,682 1,776,821 2,043,968 8,000 155,000 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. ■ $7,496,170 15,213,981 15,255,759 7,645,448 10,454,207 $775,000 422,134 822,586 640,172 1,391,418 $188,000 135,020 42,249 96,626 400,535 1 9,643,257 6,444,693 9,410,000 12,781,478 8,663,913 850,350 435,851 750,000 1,325,000 800,000 76,062 216,808 120,000 31,835 74,350 658,267 978,182 1 775,000 498,951 824,560 29 30 31 32 33 5,624,704 5,568,753 4,404,693 7,174,430 8,384,587 124,371 23,865 520,141 772,000 738,242 69,543 104,330 147,099 5,630 48,482 623,426 503,260 451,019 427,750 621,804 34 Syracuse, N . Y 35 36 37 38 6,330,400 5,610,589 3,351,909 7,951,821 3,657,168 724,065 402,000 503,931 41 000 252,000 48,974 212,000 6.709 145,500 67,500 450,848 489,030 267,421 555,000 152,500 39 40 41 1 42 5,784,757 3,775,957 6,550,675 4,908,151 1,657,000 572,000 665,000 425,250 86,520 98,000 28,500 78,809 346,930 148,285 405,000 462,139 43 44 Grand Rapids, Mich 45 46 3,693,433 3,571,516 2,824,450 4,495,322 265,000 327,000 161,000 443,250 i 63,396 97,544 50,500 128,700 420,257 261,672 ; 515,000 j 511,600 •47 48 49 50 Albany/N.'Y 9,596,435 4,296,994 3,663,238 5,076,789 475,011 385,807 255,500 696,000 37,256 24,234 126,925 107,589 298,999 324,220 425,177 493,700 19 Jersey City, N. J *?0 KOT$as raty, Mp,„ TIT HI [ Seattle, Wash 22 23 74 25 Rochester, N. Y 76 fit-PftHl, Minn, 17 Denver, Colo. 28 T $381,785 740,330 1,320,343 587,984 1,094,261 $3,938 45,272 51,290 4,795 7,794 27,036 50,000 295,952 225,643 16,302 400,000 105,700 56,300 15,000 4,000, 20,300 70,169 155,064 $52,863 39,000 402,414 95,001 328,855 90,180 40,881 60,000 66,314 182,925 16,625 29,000 52,745 48,000 273,831 11,748 45,980 74,235 50,000 81,380 15,500 20,000 111,618 $4,100 $873,504 17,836 273,031 354,172 373,894 8,150 30,000 172,000 ' 482,675 74,018 425,000 450,300 2,625 200,592 33,024 180,424 15,000 828,017 297,336 56,593 5,100 12,000 190,000 213,000 168,000 5,500 41,165 17,000 128,227 65,670 4,000 25,400 90,000 210,840 227,000 224,222 102,711 33,500 97,000 99,670 21,000 97,200 85,000 33,822 60,524 12,276 25,000 67,000 1,401,040 2,092,782 2,735,375 2,290,550 36,000 1,885,751 1 802,800 049,050 2,017,450 70,200 2,358,933 2,502,588 1,591,860 1,311,650 GENERAL TABLES. 183 E M P L O Y E D O R H E L D F O R S P E C I F I E D P U R P O S E S : 1910. assigned to each, see page 87. For a text discussion of this table, see page 53.] LAND, BUILDINGS, AND EQUIPMENT Of DEPARTMENTS—continued. Libraries, art galleries, and museums. Parks, gardens, and playgrounds. Miscel laneous. $81,641,323 $876,823,501 $27,890,282 57,804,566 10,778,803 7,083,260 5,974,694 755,076,757 66,194,783 36,135,765 19,416,191 23,383,232 2,834,066 1,005,331 667,603 LAND, BUILDINGS, AND EQUIPMENT OF PUBLIC SERVICE ENTERPRISES. Real property held as invest- Land, buildings, and equipment of municipal service enterprises. Total. $23,093,496 $16,580,707 $1,144,007,040 14,416,862 1,302,498 328,606 532,741 825,016,445 140,540,623 114,141,060 64,303,907 10,153,755 8,615,378 1,721,060 2,608,303 Watersupply systems. Electric light and power systems and gassupply systems. Markets and public scales. Docks, wharves, and landings. Cemeteries and crema* tories. All other. $783,126,016 [$20,125,105 |$25,100,341 [$123,826,580 [$13,913,419 |$177,915,579 502,219,131 125,275,604 100,046,039 55,585,242 6,140,294 20,205,657 117,362,985 1,644,440 6,995,324- 2,625,637 o,oU5,oUiJ 4,692,287 1,207,871 2,297,200 1,061,176 1,010,346 7,543,219 171,545,159 2,111,661 1,887,962 1,113,972 3,272,082 3,144,787 1,210,156 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. $26,296,637 $443,009,313 41,050,915 2,676,031 2,933,001 57,215,290 1,780,000 13,200,259 5,593,000 59,944,700 $12,379,029 342,116 3,347,465 93,566 1,360,500 $1,335,335 374,467 $6,183,079 6,619,557 81,000 2,241,500 36,666 8,853,883 1,469,859 23,244,547 11,136,761 17,703,946 13,963,963 7,096,305 759,470 115,597 1 1,894,033 96,035 127,144 857,500 1,712,151 914,941 900,000 14,195,000 5,639,492 7,750,000 13,617,118 279,000 825,640 477,233 60,509 370,107 411,258 557,938 1,005,2SS 320,132 666,614 5,223,800 3,241,783 7,212,859 5,625,695 6,449 576,065 219,102 424,274 196,945 1,207,536 201,160 50,300 1,511,743 97,650 1,657,790 $434,263,706 $183,870,402 50,609,527 ! 45,980,309 $4,590,092 64,618,600 58,401,121 23,075,000 26,700,000 43,963,501 ; 15,452,400 $7,980,293 310,986 639,908 1,243,809 2,459,200 340,000 668,520 14,536,963 I 12,669,336 14,693,370 23,031,023 23,215,000 32,184,200 10,676,202 12,255,413 11,946,135 12,735,311 53i,593 809,422 60,666 50,000 9i,400 77,206 i,533,i66 1,260,140 7,074,203 | 18,201,000 18,772,982 670,140 7,024,208 16,200,000 17,811,660 19,552,230 16,118,331 20,623,425 7,140,825 8,238,967 15,906,331 20,623,425 7,140,025 1,239,216 10,000 990,000 2,650,300 $93,094,258 39,126 6,207,479 .385,000 501,965 5,001,187 1,510,000 $149,318,748 $6,523,501 19,337,300 364,718 2,092,662 120,656 1,500,000 60,000 1,503,500 212,000 9,063,970 6 7 8 9 10 11 12 13 14 590,000 50,000 501,000 901,322 1 2 3 4 5 675,793 65,000 800 15 16 17 18 GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. $383,000 452,700 830,372 358,850 $672,749 7,789,8S0 6,391,177 1,575,113 2,744,580 $150,000 $1,000,000 63,612 155,855 i66,676 561,584 1,155,000 380,666 850,000 31,500 2,961,845 1,931,340 3,150,000 4,118,000 2,837,410 20,500 141,099 270,000 334,400 17,193 33,186 4,300 15,000 67,700 103,800 475,329 352,000 307,513 293,000 320,935 373,SSI 1,597,833 887,105 3,012,300 1,695,323 425,000 296,000 44,575 321,500 184,000 1,693,061 805,954 931,970 4,460,000 123,000 174,070 50,135 746 1,406,222 309,725 2,255,000 933,400 460,665 23,500 27,800 12,483 302,666 330,000 400,000 600,000 492,000 146,000 270,500 319,575 | 203,449 1 249,000 434,029 448,900 787,900 630,9S2 5,507,142 524,062 850,000 2,304,850 7i,364 254,230 45,000 103,417 31,500 185,000 21,650 5,500,000 $5,056,546 9,978,000 11,900,162 570,641 5,301,221 $26,500 20,294 67,650 14,833 i 15,400 i52,S45 80,000 •~ $106,100 $4,950,446 9,500,000 9,092,852 $2,733,622 $478,000 570,641 150 4*78i,093 48,688 8,000,000 9,095,067 7,100,000 165,000 8,215,173 6,296,545 3,431,709 I 6,037,165 150,000 5,007,185 5,401,552 3,224,333 6,000,000 4,93i,i3i 1,700 5,566,477 20,000 102,789 4,350,000 5,404,416 46,136 73,770 4,150,000 8,750 7,944,000 5,000 20,000 3,236,200 4,010,000 3,510,000 3,064,166 256,500 5,000 20,000 17,000 2,332,696 1,909,050 6,415,000 4,421,483 2,351,827 1,569,050 6,050,000 4,375,888 30,869 85,000 205,000 1,000 i56,850 150,000 60,000 152,041 118,000 1,000 742,952 100,000 19 20 21 22 23 115,711 425,000 947,000 565,450 24 25 26 27 23 $519,973 572,652 8,622,652 9,614,823 7,675,000 1,172,000 9,180,623 $25,666 50,000 247,200 466,666 29 30 31 32 33 89,376 86,165 150,000 20,000 100,000 74,354 34 35 36 37 38 115,925 20,269 128,500 4,666 34,700 171,636 9,335 22,000 138,000 203,440 5,118 260,000 25,500 358,061 35,000 12,000 153,610 610,000 ioi,666 i,5oo 12,000 30,000 16,500 18,000 i ' 6,593,451 4,152,100 6,491,201 4,152,100 750 3,323,100 3,i26,600 no, 666 33,500 134,000 80,500 124,600 135,000 255,000 25,000 44,600 101,500 31,500 39 40 41 42 43 44 45 46 47 [ 43 49 1 Lf FINANCIAL STATISTICS OF CITIES. 184 TABLE 1 8 . — V A L U E A T CLOSE O F Y E A R OP PROPERTIES [For a list of the cities arranged alphabetically by states, with the number GROUP IIL-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. LAND, BUILDINGS, AND EQUIPMENT OF DEPARTMENTS. Total. General government buildings. Refuse disposal plants and Police Fire properties department. department. of health depart ment Hartford, Conn Trenton, N.J New Bedford, Mass.. San Antonio, T e x . . . Reading, Pa $6,960,606 2,967,353 4,632,997 3,726,821 2,464,625 $685,147 870)000 423,693 406,436 28,000 $144,817 48,000 84,457 1,700 8,825 $372,900 198,375 344,370 238,535 305,400 Camden, N. J Salt Lake City, Utah. Dallas, Tex Lynn, Mass Springfield, Mass 2,132,422 3,960,131 3,094,165 5,876,623 5,369,109 152,264 685,419 210,000 431,500 244,988 38,957 74,600 13,085 121,900 128,804 224,045 206,940 396,030 331,960 505,243 Wilmington, Del Des Moines, Iowa Lawrence, Mass Tacoma, wash. Kansas City, Kans. 1,811,711 3,759,658 2,490,262 3,451,256 2,153,950 101,875 135,126 116,000 284,000 29,900 5,000 26,055 57,218 12,580 500 382,401 312,261 298,330 90,500 3,856,462 2,805,554 2,173,292 4,079,773 2,504,864 382,000 56,692 656,616 118,778 142,360 127,000 26,448 , Yonkers,N.Y 67 Youngstown, Ohio.. Houston, Tex Duluth, Minn St. Joseph, Mo $185,879 80,000 275,261 $7,631 23,500 44,025 70,000 2,900 8,500 12,646 11,500 25,047 23,908 74,995 43,976 40,000 149,953 106,948 14,586 33,579 18,000 60,414 57,707 15,000 10,000 22,012 7,539 35,674 17,000 28,197 7,365 22,243 3,500 27,000 92,189 77,030 163,650 282,975 260,361 299,322 222,650 57,000 90,000 23,753 1,500 2,000 266,440 478,993 197,426 224,650 358,600 2,704 152,823 12,000 38,234 22,100 17,500 43,500 3,000 68,874 4,500 7,700 156,849 21,000 168,500 40,957 4,000 11,006 2,198 52,650 Waterbury, Conn... Schenectady, N. Y.. Hoboken, N . J . Manchester, N. H . . Evansville, Ind 3,296,558 2,203,705 2,472,257 2,492,444 1,490,407 247,800 118,000 187,000 250,000 29,923 9,000 26,600 75,750 31,500 214,125 261,000 245,172 301,078 183,407 2,057,490 2,139,846 3,555,368 2,703,341 1,955,371 24,000 191,532 118,000 262,500 131,871 66,000 34,911 8,162 32,830 9,329 217,950 191,214 235,000 203,130 248,740 90 Savannah, Ga , Oklahoma City, Okla... Harrisburg, Pa Fort Wayne, Ind Charleston, S. C 5,964,098 2,310,259 1,573,128 2,041,000 1,796,592 390,000 78,000 8,700 91,000 212,000 113,783 2,000 4,800 1,500 115,000 218,882 149,000 138,825 156,650 159,792 91 92 93 94 95 Portland, Me East St. Louis, 111. Terre Haute, Ind.. Holyoke, Mass Jacksonville, Fla... 2,902,000 1,764,025 1,742,146 2,478,195 1,422,113 647,000 425,000 32,859 719,000 268,350 25,700 27,000 8,525 120,536 132,400 98,000 190,239 266,860 161,160 96 97 98 99 100 Brockton, Mass... Bayonne, N. J . . . . Johnstown, Pa.... Passaic, N . J South Bend, Ind. 2,062,157 1,709,373 1,884,050 2,006,392 1,481,768 399,500 70,000 106,000 280,000 106,758 67,650 77,336 4,000 1,342 19,283 156,137 139,153 191,550 122,350 162,571 101 102 103 104 105 „ Ky.. Wichita, KJuf Altoona, Pa. Allentown, Pa.., Springfield, JJL. 1,330,900 1,703,150 1,391,400 i 1,476,316 1,815,563 I 285,000 155,000 52,000 93,500 35,000 1,900 8,000 9,000 52,500 166,500 151,500 123,500 193,700 200,000 106 107 108 109 Pawtucket, R. I.. Mobile, Ala Saginaw, Mich.... Canton, Ohio 1,665,163 1,608,339 1,747,831 1,533,325 57,716 351,144 172,320 155,000 51,604 115,800 27,830 1,500 190,466 325,595 117,725 290,000 General and contagious disease hospitals. 10,000 3,130,911 2,531,251 1,932,750 1,314,392 2,772,609 Akron, Ohio 82 Norfolk, Va Wilkes-Barre. Pa.. Peoria, 111 Erie, Pa $46,382 $58,975 1,477 Asylums, almshouses, and other charitable institutions. 133,237 28,011 26,000 Brville, 1 Troy,N.Y Utica,N.Y. ElEabeth.N.J... Fort Worth, Tex. 340,000 199,415 155,642 327,000 Sewer and highway depart- 25,000 37,139 6,600 11,000 25,000 34,495 1,300 8,000 32,000 17,000 30,000 50,000 10,000 4,500 17,000 16,250 120,475 107,879 147,650 38,200 8,200 85,872 41,200 3,000 $1,109 69,685 *i2,"834 2,444,812 1,262,500 993,872 2,470,849 1,373,865 11,100 1,576,203 1,224,458 907,645 666,800 1,392,409 55,765 * 1,355,365 1,285,905 1,211,985 879,567 885,500 10,000 36,640 21,530 180,000 196,000 251,315 9,500 5,500 5,000 7,062 59,675 1,800 9,900 24,000 10,500 125,000 150,595 15,651 55,000 36,500 27,689 12,000 13,700 3,000 50,000 1,512,000 1,156,303 1,290,700 463,400 9,000 1,016,890 1,167,118 1,075,000 1,145,850 931,840 5,000 40,500 1,100 1,500 560,650 634,500 1,144,000 1,019,000 966,000 162,500 10,990 1,300 1,073,953 799,500 22,000 250 12,950 5,000 23,000 1,016 4,000 1,363,740 783,780 1,203,400 1,207,735 1,175,000 1,076,800 1,027,025 1,110,338 1,051,300 10,900 37,830 1,174,311 1,934,367 1,186,015 3,222,628 3,051,320 1,056,257 1,827,751 1,112,920 1,904,048 1,319,000 7,500 21,000 5,208 Schools. $3,472,218 1,097,202 2,093,532 799,599 1,490,500 25,000 9,600 1,500 3,550 4,336 624 34,263 5,238 20,500 3,500 3,085 81,300 40,823 51,307 45,000 18,995 47,325 14,350 11,222 52,700 20,500 60,970 Jans and reform atories. 101,500 819,560 19,719 200 GENERAL TABLES. 185 EMPLOYED OR HELD FOR SPECIFIED PURPOSES: 1910—Continued, assigned to each, see page 87. For a text discussion of this table, see page 53.) GROUP IH.-CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1910. LAND, BUILDINGS, AND EQUIPMENT OF DEPARTMENTS—continued. LAND, BUILDINGS, AND EQUIPMENT 0 7 PUBLIC SERVICE ENTERPRISES. Heal Libraries, art galleries, and museums. $183,000 586,425 100,000 72,000 125,450 318,990 185,000 325,625 498,004 90,983 163,621 95,500 82,000 67,375 179,500 277,026 92,450 284,247 'atyooo 280,200 156,800 95,000 135,000 85,000 194,500 170,000 31,133 82,000 200,000 50,000 133,400 102,000 140,000 83,549 51,000 100,500 185,000 101,000 136,300 6,000 158,000 335,837 43,845 100,000 Parks, gardens, and play grounds. Miscel laneous. invest-' ments. 82,023,245 340,909 634,425 2,082,540 521,000 $22,387 67,392 12,095 266,500 645,924 929,550 1,042,850 1,001,977 53,050 24,938 600 84,185 137,072 575,000 847,321 545,268 723,500 600,000 40,000 7,500 23,362 5,970 28,225 40,000 240,000 535,000 1,114,706 88,335 781,950 371,361 68,000 * 7,688 35,440 45,000 19,000 1,000 75,500 796,404 328,000 214,744 148,200 461,000 42,123 49,600 19,648 10,800 83,400 600 4,400 20,400 10,000 912,771 505,300 611,600 707,000 266,000 16,000 12,500 25,400 27,200 229,800 566,860 1,961,287 700,000 179,979 5,072,000 433,000 226,000 263,550 475,000 2,900,000 1,708,354 1,211,405 2,810,352 *99,*806 3,055,000 1,818,354 1,379,099 3,951,836 69,740 959,837 4,462,000 129,500 959,837 4,620,500 18,495 44,000 2,530,000 2,530,000 3,909,700 1,212,069 865,000 2,351,296 2,479,898 3,909,700 1,211,569 600,000 2,043,799 1,768,563 1,300 18,000 2,500,000 39,670 358,000 2,615,506 1,500 600 168,427 1,127 166,000 380 275,000 38,000 15,000 5,000 110,510 1,500 5,190 39,670 2,910,584 78,000 240,577 2,642,883 49,000 70 10,000 605,200 70,000 232,100 303,555 701,191 65,000 69,500 58,350 145,766 497,000 214.350 143,914 340 2,917,567 3,650 2,900 23,050 53,100 122,147 608.300 262,323 108,500 2,993,367 257,016 1,533,203 5,019,034 1,290,000 3,000 16,724 4,650 1,340 4,000 30,160 8,475 3,500 136,300 7,500 1,300 70,000 11,250 16,807 19,850 3,759 Docks, wharves, and landings. 2,666,427 6,038,029 2,368,037 3,066,812 4,419,539 47,200 54,450 126,903 Markets and public scales. 2,828,177 6,109,694 2,368,037 3,197,434 4,419,539 32,905 209,128 9,700 Electric light and power systems and gassupply systems. $3,294,516 3,186,576 3,601,864 $26,300 11,500 5,700 Total. Watersupply systems. $3,392,633 * 3,186,576 3,931,504 217,280 3,391,299 $1,000 143,225 150 14,000 749,000 40.900 142,000 387,313 Land, buildings, and equipment of municipal service enterprises. Cemeteries and crema tories. All other. 51 53 52 54 55 $98,117 $90,125 239,515 82,280 100,000 61,750 71,665 7,000 123,622 $135,000 3,391,299 10,000 12,016 1,480,624 3,132,969 $1,544,565 1,240,000 61 62 63 64 65 65,800 245,000 52,584 *34i|500 50,000 1,500 110,000 936,784 56 57 58 59 60 700 69,740 40,000 66 67 68 69 70 153,500 67,771 204,000 35,500 83,000 18,495 "**200' 43,800 76 77 78 79 80 500 1,861,200 1,072,380 2,150,000 1,935,000 328,500 1,213,700 1,072,000 2,150,000 1,600,000 4,288,761 100 133,495 2,680,818 1,158,391 4,133,261 1,954,182 560,291 100 1,930,182 485,975 1,596,622 1,565,082 965 1,817,941 177,330 2,305,000 1,057,450 872,000 1,744,941 22,000 27,000 2,305,000 1,057,450 800,000 2,537,520 3,603,000 1,449,543 1,290,100 2,479,014 1,505,000 1,043,819 1,000,000 297,000 130,000 265,000 306,197 563,335 52,584 78,000 70,650 25,650 308,500 1,408,235 505,703 96 97 98 99 100 24,000 74,316 100 30,575 60,000 12,000 25,000 12,000 90,100 46,000 150,330 5,000 30,943 2,010,000 27,563 63,000 199,300 90 91 92 93 94 95 *i33,'495 1,272,583 652,688 61 82 83 84 85 86 87 206,500 155,000 500 100 71 72 73 74 75 194,424 200,000 101 102 103 104 105 106 107 108 109 FINANCIAL STATISTICS OF CITIES. 186 T A B L E 1 8 . — V A L U E A T CLOSE O F Y E A R OF PROPERTIES [For a list of the cities arranged alphabetically by states, with the number GROUP IV.—CITIES HAVING A POPULATION OF 30.000 TO 50,000 IN 1910. LAND, BUILDINGS, AND EQUIPMENT 0 7 DEPARTMENTS. crrr. Total. General government buildings. Refuse disposal plants and Fire Police properties department. department. of health depart ment. Sewer and highway depart ments. 20,000 30,400 10,000 61,200 5,000 41,924 12,406 7,000 20,000 12,500 92,100 5,637 53,575 3,555 43,650 23,700 1,100 14,659 6,000 $1,084,782 1,603,513 1,146,850 1,495,000 3,314,117 $182,020 131,873 42,000 120,500 301,686 $1,100 38,500 20,000 31,500 34,365 $130,650 105,850 103,000 170,000 391,400 115 116 117 118 119 Little Rock. A r k . . . Rockford,Iil Bay City, Mich York, Pa. Sacramento, Cal.... 1,465,040 1,428,646 1,377,444 1,434,603 2,957,690 210,500 114,343 220,000 2,000 310,390 11,597 2,476 1,000 4,500 47,500 111,097 145,854 145,300 116,300 120 Chattanooga, Tenn. 121 Maiden, Mass. , 122 Pueblo, Colo 123 Haverhill, Mass.... 124 Lincoln, Nebr 1,578,011 1,956,870 1,733,405 2,050,029 1,379,670 261,935 50,000 63,150 169,457 309,750 112,925 47,500 11,579 6,915 8,886 337,000 162,500 82,454 220,701 144,781 125 126 127 128 129 New Britain, Conn. Salem, Mass Topeka, Kans Davenport, Iowa McKeesport, P a . . . : 1,713,527 1,542,411 1,213,836 2,074,000 1,281,600 210,265 85,000 112,500 155,000 5,000 32,200 17,400 24,350 36,000 68,300 110,214 163,400 98,636 150,000 57,000 130 131 132 133 134 Wheeling, W.Va.. Augusta, Ga Macon, Ga Berkeley, Cal Superior, Wis 1,367,795 440,538 527,300 1,620,992 1,131,161 174,445 66,375 79,500 181,585 159,047 2,705 12,623 3,000 5,318 4,348 155,611 156,690 108,300 84,733 153,990 7,500 8,850 135 136 137 138 139 Newton, Mass San Diego, C a l . . . . Kalamazoo, Mich. El Paso, Tex Butte, Mont. 3,086,226 5,746,203 1,405,700 3,309,137 1,086,348 66,825 95,000 71,000 200,244 85,000 102,221 12,000 1,200 100,244 10,000 268,783 325,000 129,000 108,371 123,041 500 140 141 142 143 144 Flint, Mich. Chester, Fa Dubuque, Iowa..., Montgomery, Ala.. Woonsocket,R.I.. 1,004,703 840,450 960,700 1,295,500 839,974 40,500 22,000 158,500 197,954 1,000 6,000 100,000 36,878 51,000 24,000 150,000 163,400 70,967 145 146 147 148 149 Racine, Wis Fitchburg. Mass... Tampa, Fla Elmira,N.Y. , Galveston, T e x . . . . . 1,218,439 1,762,117 2,356,363 1,201,000 1,059,300 65,000 111,166 79,409 120,000 152,000 6,000 53,564 5,622 3,000 150 151 152 153 154 Quincy, 111 Knoxville, Tenn New Castle. Pa West Hoboken,N.J. Hamilton, Ohio 1,147,463 886,575 723,305 507,100 942,030 105,175 31,500 80,000 23,800 16,000 1,525 1,500 155 156 157 158 159 Springfield, Mo Lexington, Ky Roanoke, Va Joliet,IIl Auburn, N . Y 500,291 592,703 902,654 1,432,600 1,074,160 53,377 32,500 27,000 36,500 800 95,000 47,113 61,723 95,300 97,960 160 161 162 163 164 East Orange, N. J . . . . Taunton, Mass Charlotte. N . C Everett, Mass Portsmouth, Va 1,632,852 1,159,350 423,554 1,126,300 349,000 43,300 83,500 194,602 1,500 55,600 20,537 57,115 2,523 31,900 450 140,309 173,500 31,303 98,200 57,000 165 166 167 168 Oshkosh,Wis Cedar Rapids, Iowa.. Quincy, Mass Chelsea, Mass 938,190 1,085,934 1,257,553 1,669,800 60,000 77,061 60,000 224,000 7,500 1,636 10,000 80,000 75,000 53,693 101,575 153,500 3,500 6,124 450 53,250 169 170 171 172 Perth Amboy, N. J.. Pittsfield,Mass. Joplin, Mo Wffliamsport,Pa.... 644,339 1,097,180 779,350 790,300 31,000 20,000 46,500 105,000 11,000 9,000 6,000 1,500 44,798 143,500 41,000 87,700 14,000 6,000 3,600 173 174 175 176 Jackson, Mich Jamestown, N. Y . . . . Amsterdam, N. Y . . . Lansing, Mich. 847,800 910,361 366,500 1,169,718 118,000 19,000 7,000 15,100 3,000 4,000 129,700 64,000 55,200 80,218 177 178 179 180 Huntington, W. V a . . Decatur, 111 Mount Vernon, N. Y . Lima, Ohio. 623,200 820,345 1,041,106 954,050 73,000 500 5,000 1,500 2,406 19,500 73,500 56,500 173,500 68,000' 2,500 181 182 183 184 Niagara FaUs, N . Y . La Crosse, Wis Newport, Ky. Pasadena, Cal 741,207 869.922 950,300 1,111,850 41,000 70,000 51,700 101,250 "2i6,"666' 47,000 2,500 1,000 1,800 $25,000 33,500 1,133 1,000 3,000 7,000 15,000 5,338 20,000 1,000 5,000 1,000 15,000 42,850 19,729 30,500 89,667 206,225 80,658 47,400 118,455 1,900 12,000 16,776 12,900 10,000 150 21,500 120,500 117,000 2,500 32,653 74,658 7,000 5,000 1,000 $39,370 "62,"2C2 56,633 135,000 13,000 2,500 3,000 2,424 43,000 4,800 928,315 "6*566' 1,140,450 646,443 2,019,600 1,083,203 840,000 696,599 657,041 58,000 400,000 687,950 500,000 514,000 437,528 82,500 34,250 13,178 2,500 242,082 38,974 752,689 752,248 8,800 825,000 546,000 25,000 15,000 3,500 5,360 51,033 10,000 14,900 31,135 49,104 "i6,"600 7,600 100,500 1,500 55,100 516,400 480,190 626,647 361,700 524,005 1,700 7,000 2,500 17,500 6,200 2,000 32,579 20,917 317,591 293,500 345,943 952,000 906,800 500 1,500 22,900 15,550 499,500 606,150 805,328 867,200 1,100 6,500 36,000 467,700 677,760 596,250 400,000 55,000 105,000 15,000 800 16,841 40,000 3,000 1,750 529.000 531,261 285,500 580,000 5,000 324,200 521,845 716,200 684,900 40,000 678,000 500,000 5,150 1,500 8,000 8,100 23,000 1,187,593 523,081 155,000 785,200 171,500 44,000 2,300 300 4,175 35,000 845,340 800,000 650,000 1,032,803 1,227,100 837,400 918,741 839,000 956,000 949,800 1,200 6,866 6,870 "47,*902' $576,362 1,138,800 871,850 811,500 1,219,000 350 3,173 31,123 Schools. 457,108 1,123,400 798,183 946,480 602,227 14,500 9,171 42,160 2,500 800 6,000 12,047 7,500 8,626 47,650 3,800 $31,000 2,000 12,262 33,000 25,000 23,100 7,835 129,624 20,000 10,000 32,787 25,000 80,000 145,034 96,524 135,000 137,300 97,500 105,000 16,500 101,550 45,988 10,800 5,000 15,000 21,000 Jails and reform* atories. hospitals. $49,000 11,360 Binghamton, N. Y . Sioux City, I o w a . . . Lancaster, Pa Springfield, Ohio... Atlantic City,N. J.. 500 15,862 General and contagious $5,000 37,100 7,000 4,000 10,969 110 111 112 113 114 3,000 Asylums, almshouses, and other charitable institutions. 531,457 2,250 GENERAL TABLES. 187 EMPLOYED OR HELD FOR SPECIFIED PURPOSES: 1910—Continued, assigned to each, see page 87. For a text discussion of this table, see page 53.] GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. LAND, BUILDINGS, AND EQUIPMENT OP DEPARTMENTS—continued. Libraries, art galleries, and museums. $117,000 17,500 .11 awl tsW 85,000 65,000 155,000 85,800 49,659 i25,7M 74,500 78,800 205,000 132,500 135,666 i4i,7o6 71,500 21,000 $22,650 119,180 75,000 103,000 1,043,782 207,800 129,616 251,157 206,500 3S3,700 220,100 212,300 620,252 357,743 125,000 401,683 119,256 66,000 600,000 47,000 29,500 102,000 305,000 35,000 71,896 299,850 4,002,000 220,500 2,156,410 71,000 86,000 126,000 211,000 31,840 96,000 174,082 203,500 201,886 2,000,000 111,000 194,000 80,000 282,825 22,600 5,000 40,100 243,000 33,300 31,570 60,000 112,000 202,666 20,000 61,121 336,026 54,900 11,000 Miscel laneous. $1,000 3,350 J 3,000 $10,530 90,000 47,315 125,666 100,000 52,069 11,750 20,000 »103,500 Land, buildings, and equipment of municipal service enterprises. Total. $65,000 3,504 | 1,850 5,144 ! 2,314 24,650 18,200 ! 9,000 70,000 574 18,000 ! 25,092 11 9,929 30,900 4,000 300 | 3,278 24,396 ! 12,030 55,000 1*500 75,190 96,000 1,500,000 3,750 150,666 ioo, 666 52,141 65,666 | 10,250 1,500 21,876 55,500 6,100 84i,463 983,623 2,569,500 2,250,666 65,000 16,750 1,166,666 100,000 1,675,018 3,438,592 80,000 106,651 12,075 859,135 1,268,696 2,390,638 1,570,000 582,000 2,384,338 1,500,000 500,000 300,100 23,000 849,000 2,186,000 1,047,046 300,000 100 866,666 4,000 50,000 i, 243,732 16,i66 175,000 221,349 84,700 217,800 7,390 4i,i25 43,000 18,000 650,300 1 1,322,000 541,749 23,000 50,000 150,000 20,500 150,000 42,920 1,500 i36,956 100,000 310,000 23 375 2,500 3,666 12,600 65,000 56,666 70,000 280,000 300 30,000 110 111 112 113 114 115 116 117 118 119 i9,500| $55,700 120 121 122 123 124 111,150 109,000 35,700 125 126 127 128 129 6,000 34,000 50,000 2,100,596 7,930 15,000 5,000 2,500 100,000 35,000 106,651 12,075 130 131 132 133 134 6,300 70,000 50,000 4,450 2,500 35,666 35,666 ! ! 135 136 137 138 139 475,745 250,000 40,000 7,237 10,000 114,000 25,000 145 146 147 148 149 20,500 150 151 152 153 154 ioo 50,180 51,854 695,666 63,i9i 155 156 157 158 159 £25,666 160 161 162 163 164 i5,666 36,666 736,337 1,246,384 1,409,810 565,000 415,450 44,450 17,961 56,200 18,744 438,238 32,666 3,000 656 666 850,000 600,000 1,094,770 500,000 300 1 130,666 200,666 144,000 583,000 850,000 85,666 165 166 167 168 is 000 169 170 1 171 172 • 25,666 173 .1 174 . 175 176 15,000 J 177 80,000 5,666 500 501,000 972,500 1 15,000 1,237,000 541,749 930,000 730,000 1,094,770 730,000 144,000 804,250 906,200 878,360 £6,666 8,000 833,957 1,100,000 985,666 22,000 100,000 140 141 142 143 144 90,000 833,957 1,100,000 100,200 20,500 501,000 1 23,000 45,000 20,000 i,59o,666 i,7i9,577 110,000 115,746 123,000 66,000 50,000 110,000 74,000 85,000 9,i84 7,500 i,262,809 i,333,i37 3,000 13,000 42,500 48,000 6,666 366,666 32,000 2,100,000 1,047,046 292,500 1,433,137 90,000 66,700 90,000 130,000 75,000 43,000 $40,000 ioo 429,883 a iio,666 6,666 45,320 52,600 600 1,246,384 1,892,498 582,961 471,650 175,744 65,000 82,100 10,000 250,000 2,255 2,547,200 1,981,735 805,000 3,693 1,200 35,000 8,666 2,694,050 2,143,335 805,600 5,000 1,202,500 33,910 24,800 62,666 $i6d,574 I Docks, Cemeteries I wharves, andcrema-1 All other. and landings. 1 tones. 1 $587 500 135,000 150 3,200 45,000 8,000 50,180 66,854 695,000 829,528 55,000 10,900 7,000 19,000 9,500 3,500 15,750 Markets and public scales. 930,211 1,875,000 1,503,965 1,450,000 47,500 1,270,046 10,000 114,000 1,615,000 18,235 37,666 1,392 88,000 849,463 1,104,636 Electric light and power systems and gassupply systems. 45,666 1,000 9,900 $3,015,000 808,000 1,510,000 626,500 1,642,695 101,020 938,141 1,890,100 1,507,165 1,495,000 500 12,100 13,000 31,425 2,500 Watersupply systems. $3,015,587 818,500 1,645,000 632,650 1,642,695 66,263 71,750 20,000 69,100 128,833 168,500 1 Parks, gardens, and play grounds. LAND, BUILDINGS, AND EQUIPMENT 0 7 PUBLIC SERVICE ENTERPRISES. Real property held as invest ments. 5,000 178 179 •\ 180 i2,500 434,760 200 1 J 181 i,8oo 185,666 10,000 46,000 443,600 1 Includes $70,000, the value of land used for pound, garbage crematory, and sewer sump. 182 183 FINANCIAL STATISTICS OF CITIES. 188 TABLE 19.—REPLACEMENT VALUE OF PUBLIC IMPROVEMENTS: 1910. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this table, see page 55.] GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. Sewer systems. New York. N.Y.. Chicago, III Philadelphia, Pa. St. Louis, Mo Boston, Mass Cleveland, Ohio.. Baltimore, M d . . . Pittsburgh, P a . . . Detroit, Mich..'... Buffalo, N.Y 153,077,158 64,697,783 35.128,694 Street pavements, gutters, and curbing. Sidewalks. $26,057,845 14,882,224 17,025,236 1,200,000 9,867,808 18159,366,304 497,441 2.732,008 '838,000 14,391,884 10,256,008 8,365,000 7,957,495 7,431,177 10,911,000 »12,300,744 23,390,000 114,282,630 120,471,627 «$246,107 San Francisco, Cal.. Milwaukee, wis Cincinnati, Ohio.... Newark, N.J 5,542,307 6,737,046 7,400,000 4,987,191 23,281,738 112,345,875 137,400,000 10,696,682 «374,660 New Orleans, La... Washington, D . C . . Los Angeles, Cal.... Minneapolis, Minn.. 10.821,150 3,666,900 7,119,114 I 8.212,644 5,861,581 Bridges other than toll. 2,437,660 • 6,182,974 1,096,087 3,150,000 300,000 • 3,113,898 102,532 2,674,644 4,381,000 861,470 678,200 4,738,235 651,106 2,092,910 Another. All other public im provements. 8 •6,093,845 8 8 1355,000 •7,087,452 2,025,300 >,452 133,526 GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. Jersey City, N. J.. Kansas City, Mo.. Seattle, Wash IndianapolisJnd., Providence, R. I.. S483,571 5,400,000 4,513,870 4,249,646 8,656,605 $6,800,000 14,382,170 8,731,273 $3,761,173 1.994,606 Louisville, Ky... Rochester, N . Y . St. Paul, Minn.. Denver, Colo.... Portland, Oreg.. 6,700,000 3,823,418 2,775,000 4,073,200 3,477,500 9,810,000 6,594,066 5,210,790 »2,745,700 1,000,000 877,968 3,421,540 '5,049,500 Columbus, Ohio., Toledo, Ohio Atlanta, Ga , Oakland, Cal Worcester, Mass.. 4,838,185 2,835,731 1,713,019 2,411,347 •6,457,710 8,746,020 7,420,000 2,683,459 6,495,770 2,091,321 226,992 1,570,000 T1,147,545 1,762,358 797,718 • 1,049,174 615,950 789,622 30,000 138,179 Syracuse, N . Y , New Haven, Conn.. Birmingham, Ala... Memphis, Tenn , Scranton, Pa 2,008,215 1,878,095 1,289,782 1,680,000 1,340,000 2,966,196 1,667,064 2,452,978 4,709,000 1,554,000 259,835 803,000 597,783 150,000 174,000 208,563 903,316 64,973 135,000 659,200 Richmond, V a . . . . Paterson, N. J . . . . Omaha, Nebr Fall River, Mass.. 2,000,000 1,603,245 2,706,083 2,460,125 7,877,200 1,680,407 Dayton, Ohio Grand Rapids, Mich.. Nashville, Tenn Lowell, Mass 1,851,365 2,870,754 1,865,000 3,326,025 3,170,000 Cambridge, Mass.. Spokane, Wash Bridgeport, Conn.. Albany, N.Y 2,163.514 1,541,467 1,428,187 i Value of sidewalks included with that of street pavements, gutters, and curbing • Not reported. * • Sewage pumping and disposal plant only. <*) .8 <») 8 (*> (*) 2,200,849 2,734,372 a. 185,804 43,000 133,554 6,250,153 1,015,655 30,000 792,377 2,850,000 1,025,000 982,000 •11,^)9,091 2,120,000 103,696 5,635,050 ■8 299,000 21,000 633,287 200,000 960,000 613,554 12,000 193,250 1,700,000 8. 840,000 1,121,948 358,140 500,000 600,000 218,082 2,500 2,500,000 890,290 375,000 2,125,000 741,669 622,000 3,043,037 (*) (*) <*) 82,534 50,000 ft 515,778 <*) <*) 8 • Includes value of grade crossing bridges. • Includes value of county roads and bridges. I Includes value of curbs and gutters included with that of sidewalks. • Includes value of sewage pumping station and disposal plant. GENERAL TABLES. 189 TABLE 19.—REPLACEMENT VALUE OF PUBLIC IMPROVEMENTS: 1910—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this table, see page 65.] GROUP HI.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. Sewer systems. Hartford, Conn Trenton, N.J New Bedford, Mass.. San Antonio, Tex... Beading, Pa $1,490,000 (l) Street pavements. gutters, and curbing. $2,470,000 Camden. N . J Salt Lake City, Utah. Dallas, Tex. Lynn, Mass Springfield, Mass Wilmington, Del , Des Moines, Iowa Lawrence, Mass Tacoma, wash Kansas City, Kans... 1,257,000 1,479,981 1,430,000 1,198,236 870,000 « 5,634,785 2,290,000 Yonkers,N.Y. Youngstown, Ohio. •. Houston, Tex., Duluth, Minn St. Joseph, Mo 1,092,122 605,917 1,930,000 2,075,000 1,798,079 1,155,847 5,831,000 2,160,000 Somerville, Mass Troy,N.Y. Utica,N.Y Elizabeth, N.J Fort Worth, Tex 1,249,263 1,040,000 941,570 1,170,000 765,000 2,420,000 2,080,045 1,772,225 1,460,000 Waterbury, Conn... Schenectady, N. Y . Hoboken,N.J Manchester, N. H . . E vansville, Ind 1,375,826 1.241,167 641,041 2.371,903 Akron. Ohio Norfolk.Va Wilkes-Barre, Pa.. Peoria, III../. Erie, Pa 847,566 1,309,891 710,000 1,795,139 978,473 1,773,995 * 2,509,050 41,075,000 1,993,522 1,548,326 Savannah, Ga Oklahoma City, Okla.. Harrisburg, Pa Fort Wayne, Ind Charleston, S. C 766,000 1.075,000 1,933,448 2,900,000 * 1,600,000 2,151,697 Portland, Mc East St. Louis, HI Tcrre Haute, Ind Holyokc, Mass Jacksonville, Fla 60,000 543,112 663,446 683,117 1,222,089 411,330 100,000 417,500 695,623 Brockton, Mass Bayonne, N.J Johnstown, Pa Passaic,N.J South Bend, Ind O) Covington, Ky Wichita, fims Altoona, Pa Allentown, Pa Springfield, 111 Pawtucket, R. I Mobile, Ala Saginaw, Mich Canton, Ohio 1 , N o t reported * Includes value of sewage pumping station and disposal plant. 1.990,1 s 4 1,232,944 2,820,533 1,400,000 639,373 1,679,000 1,892,768 4 917,537 1,170,612 1,106,249 * 990,663 360,000 0) 1,675,308 2,000,000 •867,500 $434,000 (l) 19,888 422,500 295,'50O 679,»,042 340,000 225,000 217,170 32,000 8L 63,456 433,500 58,000 950,000 13,526 965,000 0) 86,649 645,000 I [16,980 775,320 4253,000 110,109 302,600 454,000 l 3,733 () ^ 0) l 0) 0) 300,000 92,537 571,000 24,800 346,986 !0,029 0) 302,414 152,079 30,000 294,500 139,705 50,000 20,000 265.000 40,000 ►,000 442,336 76,000 618 850,000 1,000 165,500 500,000 449,029 273,033 0) 32,543 110,000 107,502 0) 8 9,000 160,000 515,000 (l) 290,000 0) 8 201,172 275,000 3 192,275 1,100 (») 2,619,708 097.301 958,622 * 3,269,030 869,757 All other. All other public im provements. 1,480,605 120,000 12,500 1,400,000 3.431,609 (l) 1,050,000 705,000 120,000 940,000 1,177,010 472,416 1,195,340 616,682 $555,000 104,492 1,435,761 610,400 * 1,421,000 756,298 » 2,231,242 645,186 1,5S5,048 1,4S0,287 905,817 Sidewalks. Bridges other than toll. 170,000 510,000 454,519 246,845 50,000 454,580 82,280 0) Value of sidewalks included with that or street pavements, gutters, and curbing. Value of curbs and gutters included with that of sidewalks. 190 FINANCIAL STATISTICS OF CITIES. TABLE 19.—REPLACEMENT VALUE OF PUBLIC IMPROVEMENTS: 1910—Continued. (For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this table, see page55.) GROUP 1V.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. HIGHWAYS. Sewer systems. Street pavements. gutters, and curbing. 3659,291 1,673,000 Sidewalks. Bridges other than toll. 3439,000 (») 222,645 1325,670 196,000 3,375 40,000 0) <>) 110 HI 112 113 114 Binghamton, N. Y.. Sioux City, Iowa Lancaster, P a . . . . . . . Springfield. Ohio.... Atlantic City, N. J.. 115 116 117 118 110 Little Bock. Ark.... Rockford,IU Bay City, Mich , York, Pa. Sacramento, C a l — 165,000 57,272 109,262 500,000 783,695 720,000 70,351 458,206 250,000 1,091,141 84,376 506,000 300,000 171,829 303,339 10,000 11,000 120 121 122 123 124 Chattanooga, Tenn.. Maiden, Mass Pueblo, Colo Haverhill, Mass.. Lincoln, Nebr , 1,026,500 770,072 905,000 1,150,000 240,000 423,000 0)219,500 68,000 625,000 1,555,000 400,000 125 New Britain, Conn. 126 Salem, Mass 127 Topeka,Kans 128 Davenport, Iowa 129 McKeesport, Pa 1.200,000 222,000 130 131 132 133 134 Wheeling, W. V a . . , Augusta, Ga Macon, G a . . . . . Berkeley, Cal , Superior, Wis 1,052,000 640,089 375,000 525,000 965,000 2,405,000 2,481,208 1,180,000 2,195,000 1,106,184 256,000 2,481,200 1,949,000 135 136 137 138 139 Newton, Mass San Diego, Cal.... Kalamazoo, Mich.. El Paso, Tex Butte, Mont 1,972,128 750,000 2,208,014 214,190 473,000 1,053,521 730,000 140 141 142 143 144 Flint, Mich Chester, Pa Dubuque, Iowa... Montgomery, Ala.. Woonsocket, B. I.. 145 146 147 148 149 Racine, Wis Fitchbure, Mass... Tampa, Fla Elmfra,N.Y Galveston, Tex.... Quincy.m Knoxvflle, Tenn New Castle. Fa... West Hoboken, N. J. Hamilton, Ohio 150 151 152 153 154 1,009 % 0) 0) 750,000 582,041 485,000 JO,000 1,222,481 304,050 550,000 410,000 228,067 233,151 291,003 650,000 522,347 829,012 <s r52,947 1 ,631 391,748 905,000 285,411 197,742 1,880,783 346,484 308,143 398,250 » 750,000 0) 0) 666,576 265,000 173 174 175 176 Jackson, Mich Jamestown, N. Y Amsterdam, N . Y . . . . Lansing, Mich 427,862 330,000 430,000 300,000 177 178 179 180 Huntington, W. Va... Decatur, 111 Mount Vernon, N. Y . Lima, Ohio 346,960 500,000 102,000 236,000 181 182 183 184 Niagara Falls, N.Y.. La Crosse, Wis Newport, Ky. Pasadena, Cal 250,000 341,000 375,000 352,809 18,000 40,000 5,000 94,000 (!).80,000 8,000 505,000 100,000 8 207,000 140,000 !,00O 360,000 35,970 100,000 169 Perth Amboy, N. J.., 170 Pittsfield, Mass , in Joplin,Mo Williamsport, Pa 11,000 300,000 242,000 1, 550,000 325,000 237,000 907,984 90,666 90,000 34,000 450,000 120,423 382,542 491,000 634,135 Osnkosh,Wis. Cedar Rapids, Iowa. Quincy, Mass Chelsea, Mass \ (») 231,000 0) 8 991,300 165 166 167 168 120,500 9,000 13,000 711,663 1,092,440 479,101 157,943 577,825 250,000 120,000 466,000 311,650 570,000 491,000 645,000 2,256,210 1,132,000 East Orange, N . J . . . Taunton, Mass Charlotte, N.C Everett, Mass Portsmouth, Va 0) 15,000 O,000 0) (l) 386,000 225,000 303,125 629,000 Springfield, Mo. Lexington, Ky Roanoke, Va Jollet,Ill Auburn, N.Y * Not reported. 0) ,000 300,000 455,559 155 156 157 158 159 160 161 162 163 164 172 839,253 1,043,789 All other. 117,745 282,221 165,000 204,425 63,750 242,490 (») 7,000 355,750 441,297 202,500 0) 50,000 8483,930 107,850 82,416 103,650 149,642 10,500 8 ,-« 1,700 45,000 ?! 0) 57,867 215,000 76,500 (091,270 8 68,450 5,000 340,000 305,000 8 8 420,000 0) 471,103 653,969 220,000 350,000 1,011,418 2,000,000 * 425,000 400,000 650,000 338,000 1,426,853 52,000 0) 255,000 a. 25,000 8. 30,000 50,000 37,000 95,000 435,600 1,250,000 2,000 25,000 50,000 41,000 50,000 3)6,000 475,200 <'i27,000 (») 8 72,000 * Value of sidewalks included with that of street pavements, gutters, and curbing. All other public in* provements. FINANCIAL STATISTICS OF CITIES. 192 TABLE 20.—GROSS DEBT AND NET FUNDED AND FLOATING DEBT AT CLOSE OF YEAR, TOTAL A N D PER ASSETS: [For a list of the cities arranged alphabetically by states, with the number GROSS DEBT OUTSTANDING AT CLOSE O f TEAR. Classified by division of the govern ment of the city issuing. Total City corpora tion. School, district. Other di visions of the govern ment of the city. Classified according to provision made for payment. Current. Funded or fixed. Floating. Special issessmenl loans. Revenue loans. Outstand ing war rants. Private trust lia bilities. I 112,438,908,747 [52,302,577,335 ($57,422,243 1*78,909,169 $2,161)349,765 $13,523,356 $117,935,073 $107,123,832 $24,045,902 $14,930,819 Grand total Group I Group n Group III Group IV 1,788,808,367 306,885,391 215,558,163 127,656,826 1,702,789,543 287,851,341 193,653,680 118,282,771 14,325,168 17,261,787 16,566,233 9,269,055 71,693,656 1,772,263 5,338,250 105,000 1,621,301,438 246,068,800 183,684,101 110,295,426 13,009,782 243,906 39,220 230,448 50,385,896 40,252,269 19,110,579 8,186,329 79,930,022 11,990,329 8,895,842 6,307,639 13,834,846 5,389,866 2,609,861 2,211,329 10,346,383 2,940,221 1,218,560 425,655 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. 1 2 3 4 A New York, N. Y $1,024,694,443 $1,024,694,443 54,608,841 95,615,347 Chicago, 111 Philadelphia, Pa 100,236,845 100,259,845 St. Louis, M Q , . , - - - . . . » . . . . 28,909,833 28,963,884 Boston, Mass. ♦. 115,427,693 115,427,693 6 7 9 Detroit. Such 10 niiffato,Nr Y 42,678,563 62,016,179 56,438,613 13,805,886 27,231,349 32,281,769 62,016,179 41,695,649 12,210,564 25,886,787 11 12 13 14 17,421,735 13,120,425 j 62,941,488 38,284,328 17,421,735 12,517,297 58,219,452 30,378,907 36,898,660 13,264,813 22,132,018 17,613,098 36,898,660 13,264,813 20,352,206 15,767,870 ft San Francisco, Cal Milwaukee, wis Cincinnati, Ohio Newark, N. J 15 16 Washington, D. C 17 Los Angeles^ Cal 18 MfrwApolis^ Minn.* $880,923 $40,125,583 23,000 54,051 $916,390,415 $7,364,625 $29,613,383 $58,874,533 $5,593,460 $6,858,027 448,064 8,793,425 2,781,122 70,854,317 609,822 12,128,597 27,366 1,611,916 6,763 98,413,800 246,417 302,155 28,415,312 353,204 115,074,489 3,832,153 6,564,641 5,925,059 8,817,905 1,595,322 1,344,562 39,487,936 61,647,483 56,155,312 12,645,079 24,571,242 603,i28 2,313,065 7,905,421 16,263,500 10,196,916 60,905,691 33,266,621 555,801 1,845,228 30,336,959 9,492,100 21,412,337 15,771,929 2,408,971 1,224,011 2,764,383 17 119,659 1,096,454 1,056,393 729,196 1,576,381 50,203 336,000 117,865 30,000 1,343,490 1,130,000 4,831,000 1,090,303 3,294,279 5,035,318 1,301,445 11,558 237,477 375,737 32,696 1,047 34,353 22,742 1,058,256 886,498 5,553 99,979 177,815 453,863 186,707 304 44,713 43,150 593,870 476,372 392,930 478,434 125,811 51,794 1 GROUP H.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. 19 Jersey City, N . J 20 21 1 Seattle, Wash 22 23 $21,928,199 8,401,995 29,094,768 4,892,491 19,683,559 24 Louisville, Ky 25 Rochester, N. Y 26 1 S t Paul, Minn 27 28 13,265,621 14,361,951 12,421,807 6,296,215 16,247,123 13,265,621 14,235,299 12,421,807 5,499,404 15,002,123 29 30 31 32 33 15,799,783 11,038,999 5,430,635 4,666,050 10,396,540 14,699,783 9,800,666 5,430,635 3,474,683 10,396,540 34 Syracuse, N. Y 35 36 37 1 38 9,977,530 4,083,387 6,348,113 10,307,074 3,428,598 9,927,838 4,072,387 6,348,113 10,307,074 1,844,971 39 40 41 42 11,224,837 4,544/797 9,001,068 7,377,358 11,224,837 4,544,797 7,531,579 7,377,358 5,201,288 3,655,951 5,579,290 4,193,119 4,742,435 3,655,951 5,579,290 4,193,119 11,792,437 8,946,073 2,199,002 5,099,733 11,792,437 7,390,872 2,199,002 5,099,733 43 Dayton, Ohio Grand Rapids, Mich 45 46 I 47 1 m\ Albanv N Y 1 $21,928,199 6,074,298 $3,327,697 25,405,690 3,689,078 3,701,241 1,191,250 19,683,559 $18,718,357 7,586,500 16,126,380 4,388,300 18,949,000 $126,652 90,092 369,000 708,7i9 876,000 1,100,000 1,238,333 i,i78,i67 11,000 1,583,627 1,469,489 458,853 i,555,20i 13,200 49,692 12,887,700 7,471,000 10,017,000 1,857,100 9,461,500 $789,352 471,148 10,740,958 $30,238 209,444 122,0S2 106,136 $5,479 134,903 179,545 393,055 232,163 112,000 2,388,827 2,099,700 237,193 130,714 262,522 268,354 1,210,031 23,723 446,410 1,254 44,661 2,602 2,867,682 898,532 363,042 125,500 100,948 63,457 62,585 81,523 182,210 221,976 458,202 27,337 664 11,678 144,539 12,624 1,297,248 123,142 96,330 20,767 1,557 1,117 56,876 182,651 1,348,202 1,104,100 349,209 213,754 285,000 5,426 39,780 101,383 $41,331 2,300 11,539,850 4,863,500 2,193,600 4,163,356 3,925,000 4,123,800 5,572,990 400 11,214,219 3,672,000 6,995,000 7,293,243 4,388,100 2,734,100 5,557,710 3,422,690 1,925,803 452,391 12,047,400 9,925,045 5,247,500 4,472,162 10,029,625 8,309,995 3,700,500 4,993,368 9,061,500 2,776,500 $2,334,773 513,339 1,031,000 5,000 678,600 843,200 2,765,435 40 350,000 124,589 21,580 700,000 160,000 35,393 44,818 18,855 585,371 10,578 9,458 389,697 84,115 9,916 40,822 S3 32,829 70,429 92,587 1,281,745 402 932,474 » Sinking and investment funds and public trust funds for municipal uses. * The net funded and floating debt is the gross funded and floating debt, 1less the sinking fund assets reserved to amortize such debts. * Decrease. 3,903 GENERAL TABLES. 193 CAPITA, TOGETHER WITH CHANGES DURING YEAR IN FUNDED AND FLOATING DEBT AND IN SINKING FUND 1910. assigned to each, see page 87. For a text discussion of this table, see page 56.] NET FUNDED AND FLOAT ING DEBT* OUTSTAND ING AT CLOSE OF TEAS. GBOSS DEBT OUTSTANDING AT CLOSE OF YEAB—-Continued. Classified as held by— City funds with investments.! Public. $2,005,042,650 $433,866,097 1 1,406,528,147 380,280,220 1 274,211,782 * 32,673,609 12,169,760 203,388,403 8,742,508 118,914,318 INCREASE DUBTNG YEAB IN— Classified as issued for— Per I capita. General purposes. Total. 389.28 $1,743,096,804 117.73 1 1,243,651,332 60.03 235,716,147 51.58 164,252,858 45.02 99,476,467 Per capita. Public service enter prises and investments. Total. $63.81 $695,811,943 81.85 46.14 39.31 35.08 545,157,035 71,169,244 51,305,305 23,180,359 TotaL Gross funded Sinking fund Net funded Per floating and floating capita. !j anddebt. assets. debt. a Per capita. $25.47 35.88 13.93 12.23 9.94 $ f $1,707,350,033 1 1,240,788,518 204,709,002 165,179,475 i 96,673,038 * $62.50 | 8148,526,071 $33,882,133 $114,643,938 81.66 40.07 39.53 34.10 i 118,272,882 31,032,624 13,702,981 2,379,743 12,097,012 | * 682,907 4,453,196 1,152,673 87,240,258 11,323,238 12,779,919 3,300,523 GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. $766,122,353 $253,572,090 1,223,420 94,386,927 17,403,300 82,851,545 542,000 23,421,884 42,154,305 73,273,383 $214.96 43.75 64.73 42.16 17113 $656,619,996 90,900,764 69,897,832 25,537,834 94,113,993 40,815,879 44,003,885 45,197,685 10,498,703 24,294,846 1,862,684 18,012,294 11,240,923 3,307,183 2,936,503 76.12 111.04 105.71 29.64 6127 35,879,398 41,141,179 43,837,913 11,507,772 19,780,936 17,421,735 13,039,425 53,004,525 30,117,875 81,000 9,936,963 8,166,453 41.79 35.09 173.11 110.18 103.82 40.07 69.34 58.44 36,180,400 13,241,513 21,042,018 14,613,561 718,260 23,300 1,090,000 2,999,537 $137.75 $363,074,447 41.60 4,714,5S3 45.12 «30,361,963 37.17 3,426,000 140.35 21,313,700 $77.21 2.16 19.60 4.99 31.78 $656,194,334 66,796,962 86,062,890 27,019,282 74,112,216 $137.66 30.57 55.56 39.33 110.52 $70,337,959 1,669,566 2,919,930 3,912,134 4,359,084 $22,388,394 «504,063 1,703,062 473,206 3,001,190 $47,949,565 2,173,629 1,211,918 3,438,928 1,357,894 1 2 3 4 5 63.99 73.67 82.11 24.71 46.68 6,799,165 20,875,000 12,600,700 2,293,114 7,450,413 12.13 37.38 23.60 4.93 17.58 37,216,013 40,008,101 43,424,736 9,373,897 21,879,591 66.33 71.64 81.33 20.13 51.64 4,472,599 5,063,400 5,234,253 118,472 1,486,538 263,946 1,387,406 470,508 '8,923 * 800,604 4,208,653 3,675,994 4,763,745 127,400 2,287,142 6 7 8 9 10 16,921,735 13,046,675 32,483,8S3 25,362,323 40.59 34.90 89.34 72.99 500,000 73,750 • 30,457,600 12,922,000 1.20 0.20 83.77 37.19 16,263,500 10,156,623 51,021,726 24,672,463 39.01 27.17 140.33 71.01 5,696,200 • 118,111 5,207,629 1,683,460 •20,197 992,610 377,182 5,696,200 » 97,914 4,215,019 1,306,278 11 12 13 14 32,141,160 13,264,813 5,529,913 15,683,093 94.79 40.07 17.32 52.03 4,757,500 14,03 16,602,100 1,930,000 52.01 6.40 35,372,277 9,492,061 20,209,926 11,511,865 104.32 28.67 63.31 33.19 854,315 * 622,930 5,470,001 » 57,439 883,657 477,694 854,315 * 565,491 4,586,344 50,639 15 16 17 18 GROUP IL-CITIES HAVING A POPULATION OP 100,000 TO 300,000 IN 1910. $16,709,628 7,827,905 29,094,763 4,870,491 13,083,804 $5,218,571 574,000 11,705,521 14,033,124 12,203,607 5,641,115 15,201,403 1,560,100 328,827 213,200 655,100 1,045,720 3,303,300 1,832,526 954,000 12,496,483 9,206,473 4,476,635 4,666,050 6,323,240 22,000 6,594,755 $31.89 33.83 122.66 20.94 87.75 $16,444,099 4,963,995 22,598,024 4,873,491 15,603,559 $61.41 20.01 95.27 20.88 69.56 $5,484,100 3,433,000 6,496,744 14,000 4,080,000 $20.48 13.82 27.39 0.06 18.19 $13,278,637 6,651,059 16,109,125 4,371,310 12,274,779 $49.59 26.78 67.92 18.71 54.72 '$381,000 '340,500 1,444,000 120,000 506,000 $248,630 57,508 59,748 4,715 695,367 '$629,630 '393,008 1,384,252 115,285 ' 189,367 19 20 21 22 23 59.24 65.84 57.84 29.51 78.41 11,422,621 8,690,951 10,135,807 5,993,615 10,921,123 51.01 39.84 47.20 8.23 26.00 10.65 1.42 25.70 11,036,593 6,506,355 9,643,173 1,265,988 9,061,546 49.29 29.83 44.91 5.93 43.73 850,500 '158,000 667,640 '123,550 1,226,000 '47,279 159,258 '2,412 175,424 142,691 897,779 '317,258 670,052 '298,974 1,083,309 24 25 26 27 5170 1,843,000 5,671,000 2,286,000 302,600 5,326,000 87.05 65.51 35.07 31.07 71.22 12,093,283 8,601,999 3,525,135 3,436,050 6,546,540 66.65 51.05 2177 23.21 44.84 3,701,500 • 2,437,000 1,905,500 1,180,000 3,850,000 14.46 1131 7.86 26.37 8,449,968 7,865,786 4,293,187 4,472,162 5,909,220 46.55 46.68 27.73 29.78 40.48 '117,000 983,157 1,250,000 1,643,637 .690,000 '782,523 291,940 76,560 378,768 665,523 691,217 1,173,440 1,643,637 311,232 5,072,530 4,0S3,3S7 6,183,113 7,197,074 3,428,598 36.96 30.56 46.60 54.90 26.40 4,905,000 35.74 165,000 3,110,000 1.24 23.72 8,311,921 3,673,204 4,970,507 8,964,780 2,326,073 60.56 27.49 37.46 17.91 205,691 '154,800 765,734 1,281,000 250,227 9,431 '53,573 1,049 204 '28,812 196,260 '101,227 764,685 1,280,796 279,039 69.80 24.94 5180 41.51 '27,500 57,000 97,000 1,038,641 244,220 '54,401 40,838 209,209 • 271,720 111,401 56,162 829,432 40 41 42 4,073,300 31 32 33 34 35 36 37 9,942,975 4,068,387 6,333,113 10,307,074 3,122,598 306,000 72.70 30.56 47.84 78.62 26.40 9,185,712 4,340,797 8,578,259 6,959,358 2,039,125 204,000 422,809 418,000 87.95 36.13 7153 61.84 9,100,537 4,544,797 9,001,068 6,124,358 71.31 36.18 7153 51.34 2,124,300 16.64 1,253,000 10.50 8,908,770 3,132,521 6,552,312 4,951,602 4,990,11$ 3,477,051 5,575,590 4,142,549 211,170 178,900 3,700 50,570 44.62 314S 50.55 39.45 4,361,088 2,343,451 4,155,290 3,041,919 37.41 20.82 37.65 23.62 840,200 1,312,500 1,424,000 1,151,200 7.21 11.66 1190 10.83 4,190,523 2,494,477 5,450,500 2,392,500 35.95 2116 49.39 2150 86,600 477,000 152,000 •48,114 '12,304 55,607 '5,226 70,251 98,904 421,393 157,226 •118,365 43 44 45 46 10,581,337 8,941,873 1,695,902 4,418,752 1,211,100 4,200 503,100 680,981 11148 85.69 21.55 50.87 8,033,837 7,399,073 2,199,002 3,531,733 76.63 70.87 21.55 35.23 3,758,600 1,547,000 35.85 14.82 1,568,000 15.64 8,061,609 4,856,263 1,695,855 2,586,697 76.90 46.52 16.62 25.80 117,300 1,019,000 '54,600 179,918 355,089 1,152 36,749 61,865 •237,789 1,017,848 • 91,349 128,053 47 48 49 50 34,555 15,000 15,000 «Includes $577,000, the debt oblications Issued for a gas-supply system owned but not operated by the city. • Includes $18,259,000, the debt obligations issued for the Cincrnnati Southern Railway, owned but not operated by the city. • Includes $890,000, the debt obligations issued for a gas-supply system owned but not operated by the city. 50065°—13 13 FINANCIAL STATISTICS OF CITIES. 194 TABLB 20.—GROSS DEBT AND NET FUNDED AND FLOATING DEBT AT CLOSE O F Y E A R , TOTAL A N D P E R ASSETS: [For a list of the cities arranged alphabetically by states, with the number GROUP in.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. GROSS DEBT OUTSTANDING AT CLOSE OF TEAR. Classified by division of the govern ment of the city issuing. Total. City corpora tion. $7,579,930 6,326,796 7,607,216 3,243,249 2,694,290 Hartford, Conn Trenton, N.J New Bedford, Mass. San Antonio, Tex... Reading, Pa School, district. Current. Funded or fixed. 4,595,450 5,221,000 3,489,500 4,424,100 6,345,100 4,894,099 7,116,880 3,563,905 5,257,728 6,345,100 4,894,099 6,290,593 3,563,905 5,257,723 6,345,100 Wilmington, Del Des Monies, Iowa Lawrence,Masa Tacoma,Wash Kansas City, Kans 3,774,260 2,314,901 3,304,175 8,545,715 5,206,031 3,774,260 1,437,468 3,304,175 7,816,942 4,004,896 Yonkers,N. Y Youngstown, Ohio. Houston, Tex Duluth, Minn.: St. Joseph, Mo 7,626,192 2,361,877 5,609,820 6,791,081 2,733,833 7,626,192 2,026,877 5,609,820 5,715,923 1,342,403 Somerville. Mass... Troy,N.Y Utica,N.Y Elizabeth, N. J Fort Worth, Tex.... 1,850,818 4,752,464 2,175,503 3,464,895 3,652,789 1,850,818 4,582,889 2,175,503 3,464,895 3,652,789 Waterbury, Conn... Schenectady, N. Y.. Hoboken,N.J Manchester, N. H... Evansville, Ind 2,931,337 4,771,660 2,309,552 1,885,633 1,988,655 2,777,147 4,771,660 2,309,552 1,885,633 1,896,255 154,190 Akron, Ohio Norfolk.Va Wilkes-Barre, Pa. Peoria. HI Erie, Pa 2,028,653 7,787,859 1,769,464 1,403,423 1,110,148 465,000 Savannah, Ga 87 Oklahoma City, Okla. Harrisburg, Pa Fort Wayne, Ind Charleston, S. C 3,009,021 5,124,737 3,011,282 1,128,787 4,089,950 1,563,653 7,787,859 1,075,464 1,207,423 848,884 3,069,021 3,980,855 2,053,782 604,162 4,089,950 Portland, Me East St. Louis, III Terre Haute, Ind Holyoke, Mass Jacksonville, Fla 7,482,810 2,334,380 813,773 3,457,250 1,834,053 2,883,810 1,917,653 563,773 3,457,250 1,834,053 416,727 250,000 97 08 99 100 Brockton, Mass.. Bayonne,N. J..., Johnstown, Pa..., Passaic, N.J South Bend, Ind.. 3,635,804 3,256,517 868,594 1,408,302 821,940 3,635,804 3,256,517 506,349 1,408,302 572,940 362,245 101 102 103 104 105 Covington, K y . . . Wichita, Kans... Altoona, Pa AUentown, P a . . . Springfield, HI... 2,741,469 3,931,916 2,579,892 1,178,302 ; 1,450,088 j 2,741,469 3,521,693 1,992,892 549,002 1,308,152 106 107 108 109 Pawtucket, R. I . Mobile, Ala Saginaw, Mich... Canton, Ohio.... 5,898,839 3,889,244 2,589,853 2,190,429 5,898,839 3,889,244 2,589,853 1,742,429 877,433 713,195 832,974 $15,578 368,161 1,075,153 1,391,425 25,575 685,000 196,000 4,599,000 410,223 587,000 629,300 448,000 701 2,610,531 1,06S,225 1,225 133,936 5,514,000 3,038,500 1,311,000 1,761,032 175,000 627,966 124,000 10,840 205,869 146,710 739,721 12,129 1,427,388 7,147,550 1,663,100 686,000 1,012,155 2,181,500 1,877,671 2,299,000 1,178,075 991,884 125,959 1,392,807 Outstand ing war rants. $58,608 157,004 407,437 247 $1,905 1,087 173,438 42,312 843 470,214 24,811 3,340 30,343 49,594 50,000 74,800 350,000 218,773 40,535 53,100 83,681 56,518 60,017 96,147 30,393 4,227 680,000 66 25 38,000 80,561 36,420 57,895 15,344 37,221 1,102 9,237 1,162 $938,544 007,500 169,350 350,000 248,000 150,000 67,335 335,561 818 17,263 5,391 17,693 112 196,250 300,000 12,713 26,897 8,850 1,591 43,253 26,704 202 10,650 186,3S0 22,551 605,587 32,625 6,285 956 17,986 2,051 2,097 1,079 723 14,282 443,039 182 11,626 "31,736 599,214 90,000 509,739 65,725 1,449,809 196,100 206,000 384,132 17,990 2,625 8,843 94,980 15,706 300,000 22,971 65,000 "i36,"652 3,653 450,000 201,500 25,000 10,000 6,841 96,099 5,904 582,500 1,159,400 22,277 5,425 26,023 21,067 950 20,805 4,054 4,267 6,894 29,099 316,491 2,035,501 279,300 243,478 16,021 2,723 185,100 189,195 80,251 240,341 4,744 98,789 45,709 1,878 6,312 * "9*175 846)000 1,267,800 423,085 1,592 227 i Sinking and investment funds and public trust funds for municipal uses. * The net funded andfloatingdebt is the gross funded and floating debt, lei less the sinking fund assets reserved to amortize such debt. Private trust lia bilities. 600,000 3,181,750 2,985,750 837,700 1,268,250 786,000 249,000 8,000 $2,516 1,500,000 4,450,333 1,814,243 3,250,850 3,299,413 6,885,563 1,080,000 777,000 3,156,300 1,768,000 Revenue loans. 557,500 2,684,850 3,117,800 2,815,000 1,032,800 4,089,950 1,143,832 957,500 524,625 Special issessmenl loans. $1,695,006 2,705,190 3,722,887 2,272,469 1,656,000 1,939,400 92,400 "261,264' 3,678,300 2,186,300 2,774,347 5,629,500 4,073,562 6,690,631 1,696,200 5,550,793 6,604,450 2,695,450 335,000 144,000 Floating. $6,639,481 3,964,595 7,276,774 2,793,500 2,135,700 $5,552,228 $2,027,702 6,326,796 7,607,216 3,024,241 219,008 2,214,590 479,700 Camden, N . J 57 Salt Lake City, Utah... Dallas, Tex Lynn, Mass Springfield, Mass , , Other di visions of the govern-) ment of the] city. Classified according to provision made for payment. GENERAL TABLES. 195 CAPITA, TOGETHER WITH CHANGES DURING YEAR IN FUNDED AND FLOATING DEBT AND IN SINKING FUND 1910—Continued. assigned to each, see page 57. For a text discussion of this table, see page 56.] GROUP III.—CITIES HAVING A POPULATION OP 50,000 TO 100,000 IN 1910. NET FUNDED AND FLOAT ING DEBT* OUTSTAND ING AT CLOSE OF TEAS* GBOSS DEBT OUTSTANDING AT CLOSE OF YEAR—Continued. Classified as held b y - Public. City funds with invest ments.1 Classified as issued for — Per capita. General purposes. Total. Per capita. Public service enterprises and investments. Total. $7,282,448 5 125,860 7 200,116 3,214,249 2,442,790 $297,482 1,200,930 407,100 29,000 251,500 $76.63 65.35 78.71 33.57 28.04 $7,104,930 5,481,296 5,787,216 3,243,249 1,794,290 $71.83 56.62 59.88 33.57 18.68 $475,000 845,500 1,820,000 900,000 4,292,549 7 116,880 3,341,905 4,406,128 5,909,600 601,550 51.77 76.71 58.85 71.35 3,426,099 5,291,880 1,903,905 3,609,228 3,882,100 36.24 57.04 20.67 40.40 43.66 1,468,000 1,825,000 1,660,000 1,648.500 2,463,000 43.18 26.80 38.47 102.05 63.23 2,623,260 2,314,901 2,550,175 5,441,733 3,906,180 30.01 26.80 29.69 64.98 47.44 38,000 9,000 95.56 29.87 71.19 86.55 35.32 5,330,242 1,890,677 4,309,820 3,645,081 2,708,833 1,850,818 4616,824 2,132,204 3,173.685 3,542,789 135,640 43,299 291,210 110,000 23.96 61.87 29.23 47.20 49.83 2,833,337 4,235,514 2,282,839 1,380,333 1,929,655 98,000 536,146 26,713 505,300 59,000 1,870,098 6,844,574 1 740,404 1.334,573 769,993 158,555 943,285 20,000 jl 68,850 ' 340,155 1 3,767,200 2,314,901 3,«140,775 8255,985 5,206,031 7,381,992 2,226,520 5,609,820 6,753,0S1 2,724,833 3,069,021 5,124,737 2,805,282 1,128,787 3,612,450 222,000 851,000 435,500 7,000 163,400 289,730 244,200 !l 135,357 206,000 477,500 6,997,761 2,334,380 813,773 3,187,350 1,834,053 485,049 3,255,304 3,000,167 684,894 1,378,971 821,940 380,500 , 256,350 ' 183,700 29,331 2,741,469 3,931,916 2,450,392 1,078,202 1,446,088 4,991,116 3,889,244 2,451,433 2,108,244 269,900 129,500 100,100 4,000 907,723 138,420 82,185 INCREASE DTntQTO TEAB I N * Total Per capita. Gross funded Sinking fundi Net funded and floating assets. and floating debt debt. Per capita. $4.80 8.73 18.83 9.37 $5,746,847 2,038,788 5,403,098 2,264,526 1,715,405 $68.10 21.06 55.90 23.44 17.86 » $954,973 419,600 1,023,357 53,000 162,400 '$764,141 157,001 162,450 71,039 104,173 15.53 19.67 18.02 18.45 27.70 3,860,778 5,206,901 3,042,161 3,145,518 5,502,108 40.84 56.12 33.03 35.21 61.87 > 36,008 668,750 '9,100 1,019,800 114,005 » 17,211 92,437 54,576 128,400 1,151,000 13.17 754,000 3,103,982 1,299,851 8.78 37.07 15.79 3,678,154 2,187,001 2,567,823 5,366,487 4,051,562 42.08 25.32 29.90 64.08 49.21 195,600 594,094 296,420 621,500 1,631,930 28,253 35,867 ' 19,251 66.79 23.91 54.69 46.45 35.00 2,295,950 471,200 1,300,000 3,146,000 25,000 28.77 5.96 16.50 40.09 0.32 6,446,407 1,685,285 5,430,578 6,431,206 2,676,923 80.78 21.31 81.96 34.58 351,410 150,195 65,447 172,600 * 98,500 • 4,203 * 62,914 29,384 81,023 7,261 1,800,818 2,416,717 2,175,503 3,419,895 2,462,789 23.32 31.46 29.23 50,000 2,335,747 0.65 30.41 33.59 45,000 1,190,000 0.61 16.23 1,500,000 4,238,801 1,800,037 2,878,504 3,140,434 19.42 55.18 24.19 39.21 42.84 9 3,000 146,956 138,148 40,350 638,000 * 10,555 73,143 40,558 40.08 65.52 32.84 26.91 28.55 1,941,337 3,958,600 2,172,552 1,214,633 1,588,655 26.54 54.36 30.89 17.34 22.81 990,000 813,000 137,000 671,000 400,000 13.54 11.16 1.95 9.58 5.74 2,645,036 3,021,908 2,205,931 960,675 1,922,750 36.16 41.49 31.37 13.71 27.61 33,500 315,967 183,500 11,000 * 39,200 J152,157 113,907 29,655 '21,560 16,079 29.37 115.46 26.23 20.96 16. r 1,995,653 6,521,859 1,760,464 1,403,423 890,148 96.69 26.23 20.96 13.38 33,000 1,266,000 0.48 18.77 1,289,748 6,157,174 1,610,793 685,482 220,000 3.31 18.67 91.28 24.00 10.24 9.04 257,720 44,000 709,500 113,500 15,500 * 37,244 79,241 2,858 7,553 25,038 47.17 79.82 46.91 17.66 69.52 2,247,021 4,251,737 2,250,682 866.987 4,089,950 34.54 66.22 35.06 13.56 69.52 822,000 873,000 760,600 261,800 12.63 13.60 11.85 4.09 2,684,850 3,041,800 2,419,687 969,142 4,066,355 41.26 47.38 37.70 15.16 69.12 »49,400 1,515,500 235,600 189,500 318,000 75,925 3 4,420 18,580 10,131 127.76 39.87 13.99 59.89 31.79 3,353,810 2,334,380 813,773 2,154,950 1,416,553 57.26 39.87 13.99 37.33 24.55 4,129,000 70.50 22.56 7.24 109.70 16.25 12.69 47.00 31.03 '30,532 11,000 1,302,300 417,500 6,425,154 951,474 737,839 2,713,102 1,790,277 63.92 58.63 15.66 25.71 15.31 1,985,804 3,076,517 868,594 1,408,302 637,940 34.91 55.39 15.66 25.71 11.88 1,650,000 180,000 29.01 3.24 3.43 45.89 45.99 11.14 22.61 14.55 1,050 55,000 152,400 364,000 32,860 » 53,065 3,886 37,427 184,000 2,609,912 2,554,495 618,070 1,238,660 781,057 51.46 74.97 49.49 22.70 28.06 1,525,769 3,931,916 1,578,892 848,827 1,450,088 28.64 74.97 3a 29 16.35 28.06 1,215,700 22.82 19.20 6.35 40.74 35.80 39.56 19.54 19.26 15,000 461,715 260,500 v36,975 » 9,969 '1,957 1,001,000 329,475 2,170,033 1,877,671 2,062,231 1,014,328 995,542 114.27 75.49 51.27 43.62 4,631,839 . 2,924,744 2,019,953 1,615,629 89.73 56.77 39.99 32.17 1,267,000 964,500 569,900 574,800 24.54 18.72 11.28 11.45 4,479,974 2,908,242 1,302,577 1,660,918 86.78 56.45 25.79 33.07 * 646,000 * 19,000 * 69,500 175,200 '1,038,595 '19,726 439 40,971 'Decrease. * 10,000 200,900 77 18,227 '297,032 7,400 4,439 83,267 15,577 '692 31,020 20,549 FINANCIAL STATISTICS OF CITIES. 196 TABLE 20.-GROSS DEBT AND NET FUNDED AND FLOATING DEBT AT CLOSE OF YEAR, TOTAL AND PER ASSETS: [For a list of the cities arranged alphabetically by states, with the number GROUP IV.-CHTIES HAVING A POPULATION OF 30,000 TO 60,000 IN 1910. GE0S3 DEBT OUTSTANDING AT CLOSE 0 7 TEAS. Classified by division of the govern ment of the city issuing. Total. City corpora tion. 110 111 112 113 114 Binghamton,N.Y.. Sioux City, Iowa Lancaster, Pa Springfield, Ohio.... Atlantic City, N. J.. 3987,333 1,739,307 1,350,299 1,858,243 6,632,783 $937,383 1,330,055 920,000 1,570,617 6,632,783 115 116 117 118 119 Little Hock, Ark Rockford,Ill Bay City, Mich York, Pa. Sacramento, Cal 764,075 916,488 1,579,122 1,096,387 1,092,951 559,396 582,3S8 1,579,122 712,337 1,091,936 120 121 122 123 124 Chattanooga, Tenn.. Maiden, Mass Pueblo, Colo Haverhill, Mass Lincoln, Nebr 2,872,761 .2,253,930 3,320,707 2,490,947 1,710,729 2,872,761 2,253,980 2,980,537 2,490,947 1,503,654 125 126 127 123 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 New Britain, Conn.... Salem, Mass Topeka, Kans Davenport, Iowa McKeesport, Pa. Wheeling, W. Va Augusta, Ga Macon, Ga Berkeley, Cal Superior, Wis Newton, Mass San Diego, C a l . . . . . . . . Kalamazoo, Mich £1 Paso, Tex Butte, Mont Flint, Mich Chester, Pa Dubuque, Iowa Montgomery, Ala Woonsocket, R . I Racine, Wis Fitchburg, Mass Tampa, Fla Elmira,N.Y Galveston, Tex Quincy, III Knoxville, Tenn Newcastle, Pa West Hoboken, N. J . . Hamilton, Ohio Springfield, Mo Lexington, Ky Roanoke, Va. Jolict, III Auburn, N. Y East Orange, N. J Taunton, Mass Charlotte, N. C Everett, Mass Portsmouth, Va. Oshkosh, Wis Cedar Rapids, Iowa... Quincy, Mass..... Chelsea, Mass Perth Amboy, N. J . . . Pittsfield, Mass Joplin, Mo Wllllamsport, Pa Jackson, Mich Jamestown, N. Y Amsterdam, N. Y Lansing, Mich Huntington, W. Va... Decatur, 111 Mount Vernon, N. Y.. Lima, Ohio Niagara Falls, N. Y. La Crosse, Wis Newport, Ky , Pasadena, Cal 2,816,176 1,257,724 2,547,792 665,267 1,547,057 1,304,890 1,762,600 603,825 1,064,161 1,108,844 6,435,915 2,248,631 1,105,586 1,518,797 1,354,974 619,733 979,600 1,460,299 3,547,965 3,492,482 706,404 1,788,619 1,062,264 1,027,471 4,704,702 704,830 3,593,247 523,613 1,195,183 2,423,803 67,813 1,162,240 2,816,176 1,257,724 1,959 640 355,382 1,038,057 1,104,890 1,762,600 608,825 304,556 1,108,844 6,435,915 1,815,483 831,586 1,518,797 1,121,553 442,861 683,000 1,358,299 3,547,965 3,492,482 700,404 1,783,619 1,062,264 1,027,471 4,704,702 633,163 3,593,247 339,316 1,195,183 2,076,303 1,406,000 544,743 1,114 699 3,129,625 2,459,343 1,354,904 1,853,540 1,232,226 568,404 9H, 703 2,319,278 3,206,175 2,030,551 1,573,140 461,773 618,400 612,810 1,473,217 1,263,642 488,480 525,107 659,505 2,786,953 1,461,967 2,911,127 1,057,243 1,274,300 1,174,302 7,713 1,162,240 1,406,000 520,531 1,114,699 3,129,625 2,459,343 1,354,904 1,853,540 1,282,226 568,404 713,703 2,319,278 3,206,175 2,030,551 1,573,140 181,645 530,500 612,810 1,233,821 1,263,642 # 488,480, 450,930 419,880 2,359,294 1,267,902 2,911,127 1,057,243 j SchooL district. 204,679 229,100 384,050 1,015 340,170 207,075 538,152 309,835 509,000 200,000 759,605 433,148 274,000 233,421 176,872 296,600 102,000 66,667 "i84,"297 347,500 60,100 24,212 253,000 280,123 87,900 74,177 239,625 427,659 194,065 459,380 Current. Funded or fixed. $903,918 1,656,450 1,349,000 1,479,131 6,339,000 $359,252 430,299 2S7,626 1,274,300 714,922 Other di visions of the govern-l ment of the city. Classified according to provision made for payment. $105,000 204,000 459,800 1,119,740 1,057,124 1,037,600 Floating. 26,793 Outstand ing war rants. 2,393 *i,*200" 376,359 146,773 424,500 800 679 303,391 16,000 6 6,524 18,832 11,665 55,351 650 118,318 96,423 250,000 449,000 "237,"2i8 540,274 160,930 101,410 ""9,"384' 60,000 100,000 *3ii,*363 10,000 "25,"666' 143,537 292,690 "*85,"250' 29,933 82,000 103,302 712,605 861 "60,*3i3' 756,152 7,263 . 7,150 345,000 5,143 56,850 350,797 42,204 43,225 26,219 343 41,685 22,854 26,793 2,830 32,000 214,652 233,855 350,000 237,414 114,071 63,052 610,948 7,100 94,833 22,200 185,093 30,000 97,983 30,416 177,100 332,773 255,145 66,454 32,049 555,884 67,300 10,000 275,000 99,710 424,264 66,476 168 370,000 339,271 244,130 252,150 12,000 40,400 29,000 95,815 22,368 4,713 231,400 *363,"6i2' 460,523 82,903 2,020 87,580 1,003 1,467 3,917 17,465 13,174 1 000 5,382 931 786 20,449 6,157 3,914 645 5 83,195 204,500 11,000 $496 637,814 44,437 7,689 54,914 18,063 418 2,500 32,287 4 34,553 7 277 26013 1,750 1,842 600 ""497* 1,813 119,177 8,107 16 9,252 50,703 15,083 3,101 36,493 4904 18062 10,502 30,433 1,004 457 13,273 5,500 2,960 671 19,600 14,059 10,507 855 3,203 7,503 850 531 1,925 ""356 558 212 9,480 i;582 "60*873 4,342 24,400 * Sinking and investment funds and public trust funds for municipal uses. s olio net funded and floating debt is the gross funded and floating debt, less the sinking fund assets reserved to amortize such debt. Private trust lia bilities. $32,857 63,025 261,792 182,381 Revenue loans. $33,631 14,500 299 113,722 267,500 $16,977 4,836 $1,000 2,656,000 1,916,400 2,330,425 2,328,500 1,308,800 2,737,850 1,144,550 1,730,327 659,000 1,217,500 1,261,900 1,737,600 565,600 1,017,493 957,814 6,048,300 2,219,763 723,091 1,168,000 631,910 531,000 , 865,600 1,141,232 2,599,000 3,022,000 706,400 1,549,566 1,010,500 952,500 4,643,038 679,667 3,211,000 335,500 946,433 1,782,358 66,000 1,033,836 1,406,000 182,012 726,687 2,315,495 2,355,550 1,340,000 1,560,478 1,182,500 542,650 921,000 1,918,845 2,865,900 1,361,700 1,320,990 420,000 562,200 580,000 1,309,674 1,221,500 467,783 613,000 426,900 2,783,750 1,091,240 2,416,719 972,200 1,274,300 1,109,087 Special assessment loans. GENERAL TABLES. 197 CAPITA, TOGETHER WITH CHANGES DURING YEAR IN FUNDED AND FLOATING DEBT AND IN SINKING FUND 1910—Continued. assigned to each, see page 87. For a text discussion of this table, see page 56.] GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. NET FUNDED AND FLOAT ING DEBT * OUTSTAND ING AT CLOSE OF TEAS. GBOSS DEBT OUTSTANDING AT CLOSE OF YEAR—continued. Classified as held b y - Public. City funds with investments.*. Classified as issued for— Per capita. General purposes. Total. $890,853 1,739,307 1,316,799 1,736,578 5,290,783 $90,530 33,500 121,665 1,342,000 764,075 916,488 1,577,882 976,2G3 1,092,951 1,240 120,124 j. 2,872,761 2,158,4S0 3,301,707 2,330,967 1,710,729 95,500 19,000 159,980 2,804,176 1,257,724 2,527,792 665,267 1,426,557 1,304,890 1,762,600 608,825 1,064,161 1,092,844 4,849,965 2,248,631 1,072,0S6 1,486,797 1,350,474 619,133 862,500 1,460,299 3,547,965 2,925,482 706,404 1,291,672 1,022,264 1,015,471 4,376,202 704,830 3,583,247 523,613 1,195,183 2,320,487 12,000 20,000 *i20,"506* 16,000 1,585,950 33,500 32,000! 4,500 600 117,100 I 567,000 496,947 40,000 12,000 328,500 10,000 103,316 67,813 1,162,240 1,319,500 543,843 1,094,389 2,730,401 2,225,043 1,354,904 1,542,540 1,282,226 485,404 971,703 2,308,578 1,979,004 1,685,657 1,573,140 461,773 565,900 612,810 1,473,217 1,263,642 488,480 495,107 659,505 2,688,953 1,312,410 2,911,127 853,243 1,273,300 1,174,302 86,500 900 20,310 399,224 234,300 311,000 83,000 10,700 1,227,171 344,894 52,500 30,000 98,000 149,557 204,000 1,000 •Decrease. INCREASE DURING YEAB IN— Per capita. 120.38 36.37 28.59 39.60 143.72 $987,383 1,739,307 1,055,299 1,358,243 4,789,783 $20.38 36.37 22.35 28.95 103.79 16.63 20.19 34.96 24.50 24.45 764,075 820,3S8 1,126,622 1,096,387 970,951 64.41 50.76 74.80 56.46 38.90 64.13 28.78 58.32 15.46 36.24 31.34 42.95 14.97 26.32 27.46 161.68 56.82 28.03 38.67 34.60 16.08 25.42 37.94 93.03 91.61 18.59 47.29 28.12 27.64 127.22 19.26 9S.86 14.43 33.76 68.70 1.93 33.11 40.32 15.71 32.15 91.05 71.79 39.83 55.36 38.63 17.19 29.62 71.05 98.80 63.22 48.98 14.40 19.41 19.50 47.07 40.41 15.64 16.85 21.18 90.14 47.92 95.62 34.76 42.04 38.77 Public service enter* prises and investments. Total. Per capita. Gross funded Sinking fund Net funded and floating and floating assets. debt debt. Per capita. $870,853 1,656,450 1,350,000 1,400,620 4,801,724 $17.98 34.63 28.59 29.85 104.05 $62,618 » 50,800 74,500 112,646 983,000 8.41 10.13 24.54 20.60 23.21 • 12,456 78,000 • 26,979 182,859 » 36,000 •1,328 • 26,810 2.73 386,381 459,800 1,108,294 921,772 1,037,600 45,000 348,000 1,399,000 958,000 176,600 1.01 7.84 31.51 21.72 4.02 2,589,524 1,319,835 2,222,093 1,717,029 1,308,060 58.06 29.72 50.05 38.92 29.75 100,000 • 116,400 » 18,777 262,000 • 65,300 12,162 • 80,547 17,168 27,970 123 855,350 97,300 620,000 19.48 2.23 14.19 315,000 503,700 1,5SS,500 16,000 92,500 7.38 12.10* 38.71 0.39 2.29 1,271,000 1,116,859 31.93 28.22 0.28 267,500 6.94 354,000 935,000 1,023,000 21,000 562,000 9.20 24.52 26.83 0.55 14.86 58.86 25.51 38.52 14.72 21.19 27.60 42.34 13.41 23.64 21.64 86.08 52.85 18.34 28.92 13.82 15.07 18.24 28.87 68.15 59.26 18.59 27.58 24.83 25.62 115.39 17.57 85.89 10.52 25.58 46.17 1.42 27.55 36.98 5.25 20.27 54.92 42.40 39.40 34.37 35.25 16.41 23.07 58.78 50.96 27.82 41.13 12.92 15.23 18.45 39.76 37.28 14.98 15.55 11.72 358,100 •2,650 39,500 115,000 9,707 *35,800 •250 •123,900 • 35,702 199,520 • 121,000 •63,700 11,000 2,584,712 1,114,550 1,682,762 633,291 904,627 1,149,173 1,737,600 545,194 955,962 874,028 3,426,527 2,091,860 723,091 1,136,000 541,080 581,000 702,955 J,U1,256 2,599,000 2,259,118 706,400 1,043,290 938,107 952,500 4,267,108 642,958 3,*121,774 3S1,7S9 905,639 1,628,952 50,021 966,945 1,2S9,615 182,012 $295,000 500,000 1,843,000 $6.25 10.66 39.93 16.63 18.07 24.94 24.50 21.72 96,100 452,500 2.12 10.02 122,000 2,827,761 1,905,980 1,921,707 1,532,947 1,534,129 63.40 42.92 43.29 34.75 34.89 1,960,826 1,160,424 1,927,792 665,267 1,232,057 801,190 174,100 592,825 971,661 1,108,844 5,164,915 1,131,772 1,105,586 1,507,797 1,354,974 352,233 979,600 1,106,299 2,612,965 2,469,482 685,404 1,226,619 1,062,264 1,027,471 « 4,704,702 704,830 2,328,247 473,613 1,195,183 1,512,803 67,813 1,162,240 1,406,000 427,043 809,699 2,189,625 1,258,343 1,134,904 1,652,540 1,249,726 568,404 656,703 1,653,778 2,906,175 1,331,551 1,046,140 452,773 618,400 517,810 915,217 460,642 378,480 525,107 471,505 2,786,953 928,967 2,050,627 722,043 553,300 841,252 44.65 26.56 44.13 15.46 28.86 19.24 4.24 14.58 24.03 27.46 129.75 28.60 28.03 34.60 9.14 25.42 28.74 68.52 64.77 18.04 32.43 28.12 27.64 127.22 19.26 64.06 13.05 33.76 42.88 1.93 33.11 40.32 12.32 23.36 63.71 36.73 33.37 49.35 37.65 17.19 20.01 50.66 89.55 41.45 32.57 14.12 19.41 16.47 29.24 14.73 12.12 16.85 15.14 90.14 30.45 67.36 23.74 18.26 27.77 Total. 1,265,000 50,000 34.80 1.38 911,000 25.82 117,700 305,000 940,000 1,201,000 220,000 201,000 32,500 3.39 8.80 27.35 35.06 6.47 6.00 0.98 315,000 665,500 300,000 699,000 527,000 9,000 9.60 20.39 9.24 21.76 16.41 0.28 95,000 558,000 803,000 110,000 3.02 17.83 25.68 3.52 188,000 6.04 *533,*66o 860,500 335,200 721,000 333,050 "i£47 11.02 23.79 11.00 702,822 1,887,555 1,452,722 1,340,000 1,150,746 1,170,015 542,600 921,000 1,918,845 1,653,729 893,503 1,320,990 414,347 485,324 580,000 1,244,424 1,165,509 467,783 484,600 365,098 2,685,750 890,354 2,416,719 624,540 1,230,487 1,082,645 29.18 79.38 20.53 40.60 35.74 $11,343 •1,514 33,905 344,330 15,576 26,754 91,835 •25,797 40,8S5 •267,794 1,148 •27,872 119,391 ' 24,158 16,132 114,000 • 44,000 100,000 30,197 •2,907 191,975 43,825 44,810 •65,000 256,000 •89,333 •96,750 12,000 263,625 269,950 •19,000 • 3,000 340,000 • 26,053 •,51,286 289,250 •35,675 100,000 26,525 60,650 63,000 70,840 100,000 60,900 191,000 81,500 • 111,000 30,000 13,114 213,845 13,400 • 16,329 57,000 148,000 •49,654 554,800 •23,000 •37,675 41,876 10,159 2,587 36,255 65,653 1,400 7,897 53,699 •7,665 19,396 14,675 934 42,062 38,755 68,734 2,767 111,170 49,330 4,310 •61,682 7,150 9,561 27,788 98,000 65,237 5,473 14,026 «Includes debt incurred for a water-supply system, which is not reported separately. FINANCIAL STATISTICS OF CITIES. 198 TABLE 21.—FUNDED DEBT AND SPECIAL ASSESSMENT LOANS [For a list of tho cities arranged alphabetically by states, with the number ISSUED FOR GENERAL PURPOSES. Highways. Total. Total. Grand total. Group I Group I I Group I I I Group I V General gov Police and fire ernment buildings.^ departments. Sewers a n d sewage disposal. $2,279,284,838 11,312,860,318 $66,426,479 $33,806,015 $157,268,188 1,671,687,334 286,321,069 202,794,630 118,481,755 927,448,736 188,014,325 118,653,926 78,743,331 53,669,428 5,902,700 4.816,496 2,037,855 26,650,567 2,865,021 2,642,567 1,647,860 91,312,390 34,299,4S5 16,061,734 15,594,579 Street pavements. Bridges and abolition of j nthAP uSHSL $30,820,623 | $84,058,506 i $248,950,549 11,791,427 6,273,950 10.318,413 8,436,833 62,854,790 13,503,0S1 5,905,210 1,760,425 197,631,607 28,253,582 11,901,504 11,163,856 G R O U P L - C I T I E S H A V I N G A P O P U L A T I O N O F 300,000 O H O V E R I N 1910. $21,462,393 7,297,509 575,000 $24,034,077 $14,972,949 125,361 1,700,571 830,000 798,201 $5,135,050 21,346,500 7,542.062 1,500,000 16,075,210 3,816,561 3,750,000 2,061,171 1,715,322 765,000 912,000 1,000,000 309,400 7,155,500 10,897,100 840,000 2,772.931 1,038,000 15,763,500 10,732,362 28,278,252 20,145,621 851,400 145,000 702,970 2,732,057 4,200,000 479,750 759,000 2,781,200 1,427,100 2,050,499 150.000 1,534,502 25,346,459 945,200 51,500 8,242,500 2,057,500 2,929,124 147,750 290,000 1,573,138 785,000 $946,003,798 82,982,914 98,413,800 _ 23,415,312 8 115,074,489 " $436,436,953 63,502,003 58,326,237 15,781,000 93,760,789 "*"3,"88i*333 Cleveland, Ohio. Baltimore, M d . . . Pittsburgh, F a . . Detroit, M i c h . . . . Buffalo N . Y . . . 4*2,252,319 61,647,483 56,274,971 13,741,533 H 25,627,640 II 35,286,344 32,519,183 42,135,771 11,443,419 18,137,227 San Francisco, Cal.. Milwaukee, W i s . . . . Cincinnati, O h i o . . . . Newark, N . J 16,263,500 10,926,112 62,482,072 33.266,021 N e w Orleans, L a . . . Washington, B . C . . L o s Angeles, Cal Minneapolis, Minn.., 30,336,959 I! 9,492,100" 21,412,337 17,073,374 N e w York, N . Y . . Chicago. Ill Philadelphia, P a . S t . Louis, Mo Boston, Mass 4,810,237 15,043,374 74,085 $111,813,249 2,334,500 18,211,668 $3,237,690 7,982,520 3,900,000 4,574,017 738,000 3,100,000 4,307,000 850,000 3,160,575 406,585 5,739,313 7,974,661 4,405,000 14,064,154 1,027,846 1,771,760 1,700,000 3,506,609 1,596,894 593,000 2,734,525 6,450,686 583,372 1,073,735 24,901,991 47,500 33,800 112,675 967,025 731,395 G R O U P II.—CITIES H A V I N G A P O P U L A T I O N O F 100,000 T O 300,000 I N 1910. Jersey $19,507,709 8,057,648 26,867,338 4,388,300 18,949,000 $6,935,609 4,624,648 18,601,094 3,175,300 14,869,000 $570,000 71,000 175,000 900,000 91,000 Louisville, K y . . . , Rochester, N . Y . . S t . Paul, M i n n . . . Denver, Colo Portland, O r e g . . . 12,887,700 11,396,000 10,017,000 5,980,900 15,034,490 9,924,700" 5,625,090 7,531,000 4,567,300 9,221,990 498,000 Columbus, Ohio. Toledo, O h i o . . . . . Atlanta, Ga Oakland, Cal Worcester, Mass. 14,915,082 10,823,577 5,247,500 4,472,162 10,029,625 11,213,582 7,065,577 1,858,000 3,292,162 6,179,625 Syracuse, N . Y N e w Haven, Conn.. Birmingham, A l a . . . Memphis, Tenn Scranton, P a 9,607,243 3,700,500 6,341,570 10,165,600 3,125,709 4,511,843 3,106,500 5,360,570 5,271,600 2,699,709 Richmond, V a . . . , Paterson, N . J Omaha, ftebr Fall River, Mass.., 11,214,219 4,185,339 8,026,000 7,293,243 5,644,319 2,793,839 7,231,000 6,040,243 5,066,700 3,577,300 5,557,710 3,422,690 4,206,500 2,139,800 3.803,710 2,271,490 11,539,850 7,628,935 2,198,600 5,095,830 7,781,250 5,781,935 1,107,600 3,527,830 /,N.J... rtmin«i> City, MO. . . Seattle, Wash Indianapolis, I n d . . Providence, R . I . . , Dayton, Ohio Grand Rapids, Mich.. Nashville, Tenn Lowell, Mass Cambridge, Mass Spokane, Wash Bridgeport, Conn AlbanyVN.Y $79,500 100,000 $438,029 $690,330 3,*900" 2,292,236 631,229 6,225,000 323,000 4,198,000 725,000 2,263,000 1,069,700 189,400 $110,000 653,431 2,421,340 300,000 1,144.000 40.000 1,800,000 170,000 1,980,700 5,622,990 30,000 1,722,000 1,334,000 140,000 4,083,682 1,792,045 149,000 15,000 $431,600 "675,"6o6 21,000 295,000 196,000 500,000 650,000 80,000 103,000 496,500 107,100 46,800 47,012 260,000 145,000 *'45,*666 30,000 416.000 325,000 40,000 185,000 12,100 137,700 33,000 170,000 3,257,400 150,000 565,000 557,562 2,045,000 725,500 270,000 584,825 285,100 725,000 783,500 125,600 262,500 24,700 390,000 6,500 188,000 1,679,100 24,000 1,113,000 98,863 2,643,000 1,332,000 922,000 55,000 871,750 183,000 850,000 999,000 420,840 54,000 10,500 286,265 425,000 337,000 82,000 899,000 1,113,250 634,000 482,971 1,431,000 1,906,550 734,000 216,600 150,000 567,450 655.200 1,265,010 2,103,000 900,000 430,000 13,850 1,004,500 1,231,345 330,000 1,028,879 i Exclusive of school and other departmental buildings. J Exclusive of refunding bonds issued to redeem former funded debt obligations whose purpose of issue was reported. * Includes funded debt obligations issued to redeem revenue loans, judgments, warrants, and other temporary obligations. . Charities, . hospitals, and corrections. GENERAL TABLES. 199 AT CLOSE OF YEAR, CLASSIFIED BY PURPOSE OF ISSUE: 1910. assigned to each, see page 87. For a text discussion of this table, see page 58.] ISSUED FOR PUBLIC SERVICE ENTERPRISES A N D INVESTMENTS. ISSUED FOR GENERAL PURPOSES—continued. Combined or unre ported purposes. School buildings and sites. Libraries, art gal leries, and museums. Parks and gardens. Miscella neous purposes* Funded debt. Issued for municipal service enter prises. Total. Special issessmen loans. Watersupply systems. Electric light and power systems and gassupply systems. Issued for refunding.* Issued for funding.* Another. $257,665,700 [$26,387,509 [$146,306,943 [$57,890,751 j$96,782,713 [$65,211,294 j$6,717,535 [$695,811,943 [$387,362,964 [$9,915,050 [$298,533,929 [$79,532,389 [$184,362,653 172,251,355 33 311,973 31,522,836 20,579,596 23,887,459 122,369,254 1,568,400 15,671,093 775,800 6,251,290 3,015,300 155,850 42,506,945 9,184,901 2.979,640 3,219,265 46,975,802 18,610,279 21,919,830 9,276,802 42,931,402 16,790,460 4,130,116 1,359,316 5,974,535 625,000 65,000 153,000 545,157,035 71,169,244 51,305,305 28,180,359 251,586,456 63,155,544 47,598,705 25,022,259 1,488,500 4,508,000 2,529,800 1,388,750 292,082,079 3,505,700 1,176,800 1,769,350 38,068,425 16,958,100 18,064,982 6,440,882 155,038,603 9,654,400 14,705,467 4,964,183 GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. $110,310,126 $21,420,443 $65,777,917 $15,271,237 5,120,170 29,500 11,065,817 165,716 100,000 1,604,281 8,122,713 3,981,000 1,770,000 743,000 18,673,081 16,376,025 4,497,087 $1,639,385 $29,613,383 $5,188,535 $368,074,447 ,$119,641,018 2,160,000 12,048,447 4,714,583 i 4,714,583 7,169,000 [ 30,361,963 29,784,963 2,000,000 3,426,000 3,426,000 21,313,700 | 3,328,500 4,304,000 2,450,000 1,448,200 896,000 2,037,696 412,172 4,263,000 3,453,462 138,000 2,072,115 1,190,000 815,500 3,790,300 3,881,825 840,000 552,307 645,975 216,032 72,500 2,336,974 1,805,000 523,800 900 462,100 i,942,39i 2,827,000 7,250 2,606,487 128,550 353,738 3,581,950 1,800,000 5,805,900 3,363,000 2,612,500 258,500 3,528,600 1,783,750 3,080,900 6,563,200 534,300 162,000 103,500 350,000 50,000 100,000 6,799,165 20,875,000! 12,600,700 2,298,114 7,450,413 6,084,165 14,825,000 12,600,600 1,499,114 7,370,413 500,000 73,750 30,457,600 12,922,000 500,000 73,750 11,895,000 12,587,000 12,970,659 4,757,600 4,757,500 83,950 3,995,000 i6,602,io6 1,930,000 i6,568,856 1,930,000 1,089,000 4,083 10,319,969 1,330,282 645,000 540,376 729,i96 i20,666 21,000 $248,433,429 $23,033,293 $113,270,570 14,766,323 6,375,600 3,350,000 4,772,312 4,436,000 i7,952,700 32,500 $577,000 635,000 6,050,000 100 122,000 80,666 40,666 18,562,600 335,000 3,725,220 80,000 799,000 166,810 8,253,300 771,500 i99,665 233,000 9,492,100 33,250 100,000 1 2 3 4 5 6 7 3 9 10 11 1? 11 14 15 16 17 18 GROUP IL-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. $1,998,000 3,067,500 3,477,000 1,157,800 2,513,000 300,666 $225,000 240,000 100,000 50,000 310,000 1,839,000 331,000 369,000 1,100,000 1,238,000 362,500 1,237,000 967,500 110,000 12,000 991,770 468,000 1,004,021 1,171,500 1,470,000 20,900 90,000 426,000 1,176,000 1,175,000 1,203,682 284,250 $515,000 578,000 370,000 724,000 551,800 550,000 1,747,000 730,000 344,000 112,500 165,000 58,500 1,210,000 60,000 917,600 400,800 441,000 10,046 481,500 88,500 200,000 53,195 750,000 20,000 1,045,000 499,000 23,876 125,666 190,000 80,000 450,000 332,000 131,000 35,000 27,000 ; 1,615,800 100,000 1 33,500 i,53S,250 $1,851,750 312,000 $10,740,958 173,000 275,000 2,887,300 3,200,666 40,000 185,000 I 1 888,486 100,000 96,000 5,500 100,000 250,000 449,000 530,000 500,000 1,258,950 1,246,500 $332,000 971,148 1,500,000 559,500 1,494,000 155,025 472,000 2,762,902 986,000 25,600 $5,484,100 3,433,000 6,496,744 14,000 4,080,000 $5,356,000 3,183,000 4,356,744 5000 4,060,000 1,843,000 5,»671,000 2,286,000 302,600 5,326,000 1,842,000 5,427,000 2,OS6,000 10,000 4,400,000 3,701,500 ! 2,956,000 1,477,000 2,437,000 1,893,000 1,905,500 1,180,000 3,850,000 | 3,850,666 1,171,648 4,905,000 4,905,000 34i,500 i65,666 130,666 3,110,000 3,050,000 2,124,300 1,464,300 349,209 $250,000 3,986,419 500,000 $128,100 250,000 $5,455,000 $1,583,000 i,i85,666 1,769,500 14,000 $2,140,000 9,666 1,000 244,000 200,000 292,600 876,000 60,000 25,000 70,000 720,500 890,000 12,500 i,i80,666 633,666 56,500 i,32i,666 1 1,402,000 ' 60,666 660,000 1,120,000 100,000 200,000 478,000 430,000 ?A ?5 26 27 28 82,000 29 30 31 32 33 190,400 34 36 594,000 796,000 l 36 37 38 350,000 26,666 35,000 1,784,000 76,000 3,178,100 1,391,500 17,500 795,000 102,418 155,493 1,253,666 1,250,666 200,600 550,000 1,000,000 216,000 840,200 1,312,500 1,424,000 1,151,200 805,200 1,237,500 1,374,000 1,151,200 3,758,600 1,547,000 3,751,600 1,547,000 282,000 70,000 149,100 200,362 125,666 3,700 2,271,490 465,000 700,000 78,000 108,700 150,000 98,659 i,568,'666 3,666 | 1 35,000 75,000 50,000 20,000 116,666 76,666 7,000 i, 668,666 «Debt obligations issued for a gas-supply system owned but not operated by the city. • Includes 518,259,000, the bonds Issued for the Cincinnati Southern Railway, owned but not operated by the city. 366,666 66,000 19 ?0 ?1 22 23 | 1,025,000 39 40 41 42 43 44 45 1 46 47 48 49 60 FINANCIAL STATISTICS OF CITIES. 200 TABLE 2 1 . — F U N D E D D E B T AND SPECIAL ASSESSMENT LOANS AT [For a list of the cities arranged alphatically by states, with the number GROUP IIL-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910.^ ISSUED FOR GENERAL PURPOSES. Highways. Total. Total. $6,639,481 5,659,601 7,276,774 2,793,500 2,693,200 15,604,481 4,075,101 5,456,774 2,303,500 1,445,200 Camden, N . J Salt Lake City, Utah. Dallas, Tex Lynn, Mass < Springfield, Mass 4,721,409 6,613,807 3,489,500 4,424,100 6,345,100 2,107,209 4,088,807 1,547,500 2,775,600 3,882,100 Wilmington, Del... Des Moines, Iowa.. Lawrence,Mass Taeoma, wash Kansas City, Kans. 3,678,300 2,186,300 2,774,347 8,240,031 5,141,787 2,527,300 1,353,300 1,467,447 3,693,049 3,063,467 Yonkers,N.Y Youngstown, Ohio. Houston, Tex Duluth, Minn St. Joseph, Mo 6,865,631 2,324,166 5,550,798 6,728,450 2,695,450 4,031,181 1,819,466 3,726,798 3,082,450 1,976,500 Somerville. Mass... Troy,N.Y Utica, N . Y Elizabeth, N. J Fort Worth, Tex... 1,500,000 4,461,178 2,020,112 3,397,560 3,299,418 1,450,000 1,883,883 1,930,112 612,560 1,254,418 Waterbnry, Conn... Schenectady, N. Y . Hoboken,N. J Manchester, N . H . . E vansville, Ind 2,708,190 4,462,603 2,284,598 1,656,000 1,939,400 1,658,190 3,649,608 2,007,093 830,000 108,400 Akron, Ohio Norfolfc.Va Wilkes-Barre,Pa.. Peoria, HI Erie,tfa 2,026,602 7,147,550 1,753,100 1,195,739 1,077,880 1,641,702 4,243,050 1,591,100 1,195,739 577,880 Savannah, Oa Oklahoma City, Okla. Harrisborg, Pa Fort Wayne, Ind Charleston, S. C 2,684,850 4,567,609 3,011,100 1,082,800 4,089,950 3,514,109 2,182,200 821,000 295,150 Portland, Me East St. Louis, HI. Terre Haute, Ind.. Holyoke, Mass...., Jacksonville, Fla.., 6,885,563 2,239,400 777,000 3,156,300 1,768,000 1,135,063 1,527,400 570,000 1,854,000 1,062,500 Brockton, Mass... Bayonne,N. J . . . , Johnstown, P a . . . Passaic, N . J South Bend, Ind. 3,181,750 3,050,750 837,700 1,398,302 786,000 1,531,750 1,827,750 837,700 1,390,302 602,000 Covington, Ky. ichita, Kans.. Wich_._, Altoona, Pa. Allentown, P a . . . Springfield, HI... 2,497,991 3,913,172 2,578,300 1,178,075 1,176,984 666,991 3,243,340 Pawtucket, R. I . Mobile, Ala Saginaw, Mich... Canton, Ohio 5,514,000 3,884,500 2,578,800 2,184,117 3,809,000 1,156,500 2,008,900 1,366,817 Hartford, Conn Trenton.N.J New Bedford, Mass. San Antonio, T e x . . . Reading, Pa 1,477,300 772,000 341,184 General gov Police and fire ernment buildings.1 departments, $700,000 295,000 150,000 86,000 548,000 13,300 1,129,000 $75,000 238,700 20,000 12,000 198,000 50,000 90,850 368,000 Sewers and sewage disposal. $1,084,515 837,000 593,500 701,500 Bridges and abolition or grade cross* ings. Street pavements. $2,040,000 $220,000 865,661 Other highway purposes. $16,525 76,000 815,739 100,000 1,063,000 506,000 418,100 228,000 180,000 113,959 275,000 368,000 515,500 251,000 566,000 7,500 2,300 62,000 261,500 175,000 285,000 23,600 400,000 30,000 428,000 83,000 200,000 351,500 "*60,666* 117,900 57,075 123,224 810,000 10,000 100,000 460,000 2,196 77,310 4S,500 65,000 332,000 10,000 312,250 115,000 262,828 152,000 109,000 464,000 1,117,000 124,215 40,000 30,000 60,000 6,000 1,327,657 218,621 428,722 994,493 40,000 82,000 39,000 100,000 1,000 39,000 9,500 69,474 10,000 10,840 131,376 154,000 685,185 10,300 233,000 15,000 60,000 63,236 213,710 335,000 190,000 409,741 *20i,*9i4 150,000 738,657 708,000 "60,6o6' 65,800 179,705 407,193 11,000 375,100 202,600 57,655 230,000 307,139 166,225 527,500 350,000 1,449,809 210,000 30,000 "i66,"666' 73,500 344,000 67,000 65,000 73,130 "96,"666" 196,100 294,000 137,500 110,400 52,600 60,000 100,000 11,000 45,000 25,682 65.000 70,500 112,500 58,000 10,000 25,450 11,000 38,000 484,400 541,600 16,000 17,000 370,000 55,000 203,500 272,310 8,000 30,000 199,000 461,000 303,000 63,265 67,000 33,000 26,856 315,957 29,420 10,000 116,813 75,000 658,438 151,034 1,817,676 578,300 78,700 204,400 21,000 62,000 20,000 675,000 105,000 269,167 385,000 *99*366" 973,000 223,000 344,080 303,385 25,000 *406*666* 46,100 I * Exclusive of school and other departmental buildings. * Exclusive of refunding bonds issued to redeem former funded debt obligations whose purpose of issue was reported. 568,000 846,000 1,043,720 421,232 GENERAL TABLES. 201 CLOSE OF YEAR, CLASSIFIED BY PURPOSE OF ISSUE: 1910-Continued. assigned to each, see page 87. For a text discussion of this table, see page 58.] GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. I Combined or unre ported purposes. Libraries, 1 School art gal Parks and buildings leries, and gardens. 1 and sites. museums. Miscella neous purposes. $300,000 213,850 200,000 $800,000 72,000 81,896,000 720,750 1,424,000 260,000 479,700 1 1 I 1 $115,000 270,000 771,250 823,000 499,000 774,000 1,711,100 35,000 160,000 875,300 293,400 510,000 751,900 2,800 2,025,510 335,000 260,000 1,075,000 1,299,000 I 494,i39 517,670 258,850 438,590 574,190 1,076,210 680,619 90,000 92,400 465,000 21,000 685,000 20,000 213,000 89,000 163,000 107,000 368,000 250,000 623,70S 483,350 920,150 331,700 659,250 249,000 242,000 68,000 179,250 125,000 10,000 5,000 8,000 210,000 50,000 Funded debt. 50,000 1,050,000 87,000 734,800 900,000 1,468,000 1,825,000 1,660,000 1,648,500 2,463,000 1,463,000 1,825,000 1,660,000 1,648,500 2,463,000 490,666 5,000 64,200 700,000 1,082,000 283,666 550,000 552,900 1,443,000 630,969 754,666 367,910 30,000 476,000 2,403,982 1,299,851 376,500 70,325 165,250 76,175 446,900 5,000 1,613,000 1,103,450 2,295,950 471,200 1,300,000 3,146,000 25,000 2,294,750 423,000 1,001,000 * 2,396,000 990,000 8S5,9S2 198,142 50,000 2,335,747 50,000 2,327,147 153,000 1,190,000 1,165,666 990,000 813,000 137,000 671,000 400,000 990,000 813,000 137,000 600,000 400,000 323,630 3,982,050 1,000 33,000 1,266,000 13,500 1,068,000 220,666 220,666 280,666 345,200 822,000 873,000 760,600 261,800 822,000 873,000 760,600 261,800 1,862,850 15,000 68,300 4,129,000 402,000 2,500 19,000 311,000 98,500 19,680 384,700 72,850 126,000 500 17,578 135,000 36,161 30,000 190,000 16,000 132,000 60,000 50,000 299,000 680,000 2,403,049 175,000 18,260 124,000 $65,666 45,666 3,000 591,063 166,549 45,000 231,600 200,000 170,000 52,000 175,000 i,3Q2,306 417,500 350,666 12,000 82,500 91,900 2,000 1,650,000 180,000 1,650,000 180,000 234,000 474 151,000 166,000 40,000 275,500 286,000 25,000 123,284 296,000 40,000 1,886,000 87,500 53,000 21,800 18,100 20,000 $700,000 « 750,000 i47,500 315,000 is4,666 is4,666 1,215,700 1,215,700 i,66i,666 1,661,666 1,267,000 964,500 569,900 574,800 329,475 66 67 68 ft) 70 539,600 89,350 n 487,666 241,548 90,000 2,740,000 368,000 60,000 76 77 78 79 80 566,666 45,000 524,000 71,000 • 166,666 140,500 55,000 19,500 198,000 1,431,000 251,900 1,638,500 162,000 100,000 i65,500 3,794,800 11,500 952,300 102,500 1,610,000 712,000 207,000 288,666 128,500 64,000 181,800 71 73 74 75 81 8B 83 84 85 86 87 8fl 89 90 91 92 93 94 95 96 97 98 9S 10C 292,000 751,666 8,666 157,600 619,832 100,000 76,600 835,800 457,700 101 50,000 102 103 104 105 i,763,500 438,000 106 107 106 108 242,500 • Includes funded debt obligations Issued to redeem revenue loans, judgments, warrants, and other temporary obligations. * Debt was incurred jointlylor water-supply system and for gas-supply system. The amount entered under each head is estimated. 61 62 63 64 65 25,000 329,475 1,267,000 836,000 505,900 393,000 40,000 51 52 53 54 55 56 57 58 59 60 498,500 33,500 8,600 25,000 282,666 i 1,200 £,200 299,000 1,150 4,129,000 $290,000 739,000 343,000 j 1,151,000 27,000 7,000 966,666 $270,000 $82,666 754,000 3,103,982 1,299,851 8,0fo 76,666 $475,000 845,500 1,738,000 AUother. 1,151,000 291,000 28,000 5,500 448,000 $475,000 £45,500 1,820,000 Issued for Issued for refunding.* funding.* 499,547 6,000 92,000 407,500 687,000 629,300 $12,000 1,392,807 Total. Electric light and power systems and gassupply systems. 2,127,300 350,000 218,400 6,000 Special assessment loans. Watersupply systems. 12,600 16,000 32,000 Issued for municipal service enter prises. $273,481 30,600 1,519,035 125,000 84,000 240,000 936,800 957,500 522,000 I 1 I ISSUED FOB PUBLIC SERVICE ENTERPRISES AND j INVESTMENTS. ISSUED FOR GENERAL PURPOSES—continued. FINANCIAL STATISTICS OF CITIES. 202 TABLE 2 1 . — F U N D E D DEBT AND SPECIAL ASSESSMENT LOANS AT f For a list of the cities arranged alphabetically by states, with the number GROUP IV.-CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. ISSUED FOR GENERAL PURPOSES. Highways. Total. Total 110 111 112 113 114 Binghamton, N. Y.. Sioux City, Iowa... Lancaster, Pa Springfield, Ohio. . . Atlantic City, N . J . $920,895 1,661,286 1,349,000 1,740,923 6,339,000 1912,477 587,786 1,054,000 1,240,923 4,396,000 115 116 117 118 119 Little Bock. Ark. Rockford,Ill Bay City, Mich... York, Pa Sacramento, Cal.. 580,359 606,573 1,544,240 1,057,924 1,037,600 580,359 485,673 995,740 1,057,924 915,600 120 121 122 123 124 Chattanooga, Tenn. Maiden, Mass Pueblo, Colo Haverhill, Mass Lincoln, Nebr 2,774,318 1,916,400 2,779,425 2,328,500 1,596,018 2,648,318 1,568,400 1,380,425 1,370,500 1,065,918 125 126 127 128 129 New Britain, Conn. Salem, Mass Topeka,Kans Davenport, Iowa... McKeesportjPa.... 2,737,850 1,144,550 2,486,479 659,000 1,528,863 1,782,500 1,047,250 1,648,379 309,000 1,050,863 130 Wheeling, W.Va... 1311 Augusta, Ga. 132 I Macon, Ga 133 Berkeley, Cal , tai I Superior, Wis. 134 1,261,900 1,737,600 565,600 1,017,493 1,101,351 459,000 149,100 509,000 924,993 1,101,351 135 136 137 138 139 Newton, Mass , San Diego, Cal Kalamazoo, Mich..., £1 Paso, Tex Butte, Mont , 6,048,300 2,219,763 1,015,781 1,168,000 717,160 4,777,300 1,102,904 995,781 1,143,000 317,160 140 141 142 143 144 Flint, Mich. Chester, Pa. , Dubuque, I o w a — Montgomery, Ala.., Woonsocket, R. I... 610,983 947,600 1,244,584 3,311,605 3,022,000 317,483 381,600 240,302 2,201,605 513,000 145 146 147 148 149 Racine, Wis Fitchburg, Mass.. Tampa, Fla Elmira,N.Y..... Galveston, Tex... 706,400 1,549.566 1,010,500 952,500 4,648,038 525,400 987,566 740,000 707,500 4,303,038 150 151 152 153 154 Quincy,Hl Knoxville, Tenn. Newcastle, Pa West Hoboken, N . J . Hamilton, Ohio 679,667 3,498,414 499,571 1,009,485 2,393,306 679,667 1,909,414 449,571 620,485 1,424,306 155 156 157 158 159 Springfield, Mo Lexington, Ky Roanoke, v a Joliet,IU Auburn, N. Y 66,000 1,131,824 1,406,000 359,112 1,059,460 66,000 825,824 900,000 241,412 754,460 160 161 162 163 164 East Orange, N. J Taunton, Mass Charlotte, N. C Everett, Mass Portsmouth, Va 2,570,640 2,355,550 1,340,000 1,560,478 1,182,500 1,546,640 1,154,550 705,000 1,231,478 906,900 165 166 167 168 Oshkosh,Wis Cedar Rapids, Iowa. Quincy,Mass Chelsea, Mass. 542,650J 1,918,845 2,865,900 542,650 495,000 1,253,345 1,698,400 169 170 171 172 Perth Amboy, N. J.. Pittsfleld, Mass Jqplin,Mo , Williamsport, Pa 1,785,964 578,000 1,086,964 793,990 411,000 578,000 173 174 175 176 Jackson, Mich Jamestown, N. Y . . Amsterdam, N. Y . Lansing, Mich 580,000 1,376,150 1,221,500 467,783 440,000 818,150 418,500 357,783 177 178 179 180 Huntington, W. V a . . Decatur, HI Mount Vernon, N. Y . Lima, Ohio 513,000 658,300 2,783.750 1,454,252 433,000 470,300 2,215,750 871,687 181 182 183 184 Niagara Falls. N. Y . La Crosse, Wis Newport, Ky. Pasadena, Cal 2,877,247 1,055,103 1,274.300 1,109,087 2,016,747 719,903 435,300 776,037 921,000 1,320,990 420,000 General gov Police and Sewers and sewage ernment fire buildings.1 departments. disposal. 8145,500 $43,000 10,000 128,000 80,000 256,000 1,900 135,000 7,000 "49,"666' 277,500 222,000 2,330 110,000 75,900 14,000 Street pavements. $41,778 1,700 $103,199 340,000 144,004 54,000 53,200 14,000 157,500 152,100 218,318 20,000 *269,"o66' 508,000 74,385 256,000 124,000 525,886 54,000 47,066 31,250 3,500 84,000 175,000 324,296 63,804 800 557,218 25,500 28,500 89,000 85,000 10,000 100,000 4,167 '"ti&isbi 50,000 1,518,500 405,779 38,940 35,000 "47,"660 200,000 45,000 5,183 82,000 25,700 345,000 313,000 325,000 712,605 49,000 58,000 43,000 31,800 56,000 25,300 90,000 175,000 300,000 15,000 35,000 307,414 50,000 5,183 28,000 198,465 755,011 15,750 125,000 175,000 66,400 215,120 178,824 *27,"660 25,000 202,000 473,000 39,000 42,650 675,000 225,000 "285,"500 50,000 35,000 49,800 16,500 61,400 65,000 21,500 237,060 605,500 10,000 52,309 75,000 6,000 255,145 197,691 325,000 238,450 103,000 60,000 9,000 110,000 338,000 328,500 30,500 49,500 113,150 111,283 56,000 92,000 73,110 545,000 93,675 205,000 158,290 25,000 50,000 653,000 440,012 467,069 44,000 444 177,903 39,000 "9,*6oo' 26,000 20,000 83,500 1,109,315 147,000 181,200 79,500 1,500 20,000 45,664 "Si'soo" 103,000 5,000 2,800 40,000 239,700 55,000 12,000 30,000 286,945 10,000 "ouioOO* 379,000 25,000 50,000 # i24,*6(» I 35,000 61,500 250,000 6,905 153,800 288,000 50,000 71,300 "iio,*6oo' 14,380 440,000 19,000 38,077 59,000 124,733 16,500 75,600 2,500 176,000 159,300 47,900 1,838,000 165,000 18,062 22,000 40,000 203,121 1,258,500 133,125 278,071 275,000 40,250 10,000 15,000 120,000 12,000 45,000 40,000 1,000 4,714 228,000 228,000 56,518 19,480 14,000 135,500 105,000 50,000 70,000 126,725 Charities, , hospitals, and corrections. $20,000 $349,000 49,000 95,000 1,441,000 965,000 484,500 187,290 215,000 "60,"6o6' Other highway purposes. $120,000 150,127 305,000 52,063 82,969 60,000 394,000 257,900 670,000 746,000 223,000 72,300 90,000 Bridges and abolition of grade cross ings. I Exclusive of school and other departmental buildings. > Exclusive of refunding bonds issued to redeem former funded debt obligations whose purpose of issue was reported. 14,000 10,000 50,000 GENERAL TABLES. 203 CLOSE OF YEAB, CLASSIFIED BY PURPOSE OF ISSUE: 1910—Continued, assigned to each, see page 87. For a text discussion of this table, see page 58.] GROUP IV.-OITIES HAVING A POPULATION OP 30,000 TO 50,000 IN 1910. ISSUED FOR PUBLIC SERVICE ENTERPRISES A N D INVESTMENTS. ISSUED FOR GENERAL PURFOSES—continued. Combined o r u n r e ported purposes. School buildings and sites. Libraries, art gal leries, and museums. Paries and gardens. 915,000 S3,000 Miscella neous purposes. Funded debt. Issued for municipal service enter prises. Total. Special assessment loans. » $175,000 344,750 430,000 255,000 871,000 37,000 777,000 37,000 204,000 112,800 107,000 384,000 221,000 $17,600 204,000 912,000 236,500 150,000 6,000 272,000 100,000 200,000 64,666 1,240 72,624 7,100 250,000 393,490 253,925 552,COO 150,700 150,000 185,000 378,500 22,000 90,995 500,000 300 4,000 199,000 si,666 477,500 350,000 530,661 309,000 509,000 75,000 16,000 9,000 26i,792 $295,666 335,000 1,843,000 424,500 96,i66 452,500 96,166 432,500 i22,666 122,666 45,000 348,000 1,399,000 958,000 176,600 348,666 1,399,000 958,000 176,600 | 66,666 $65,666 111,500 68,666 3ii,363 i49,ioo 1 53,000 855,350 97,300 1 620,000 825,000 96,000 620,000 3i5,666 315,000 503,700 1,583,500 1 16,000 92,500 358,700 583,000 $i65,666 100,000 100,000 20,000 30,000 1,271,000 1,116,859 ii,666 11,666 600 267,500 267,500 103,302 354,666 935,000 1,023,000 354,666 825,060 1,023,000 21,000 562,000 562,666 324,770 100,000 35,000 464,000 26,666 21,400 10,000 3,000 16,000 63,500 73,000 613,000 275,000 750 7,100 60,000 172,000 100,000 24,212 330,000 700 3,000 58,000 265,000 100,000 14,000 46,530 52,000 33,000 21,000 5,900 i ! 10,000 50,000 1 23,200 150,000 6,650 802,000 77,000 114,071 63,052 6i,875 60,666 58,800 179,000 36,350 300,000 500 206,000 34,799 1,120,700 26,666 100,000 393,000 381,000 773,000 50,500 331,269 600,000 243,000 « 2,092,038 115 116 117 118 119 81,000 66,666 30,350 1,300 | 222,500 100,000 150,100 163,000 299,200 35,000 1,000,500 16,000 92,500 40,600 6,990 170,000 64,000 500 100,000 i,25o,666 9ii,666 521,666 ii7,7oo 305,000 i n , TOO 305,000 940,000 1,201,000 220,000 201,000 32,500 940,000 835,500 210,000 200,000 315,666 665,500 300,000 31.5,666 665.500 300,000 699,000 527,000 9,000 699,000 527,000 74,000 238,900 539,750 189,000 369,919 291,000 94,500 455,000 20,000 5,666 75,666 io3,2o6 166,666 366,666 35,666 40,837 200,666 95,000 558,000 803,000 110,000 95,000 610,000 803,000 50,000 iss,666 188,666 533,666 453,666 860.500 335,200 721,000 333,050 860,500 228,000 684,000 26,800 15,666 50,000 98,666 345,000 145 146 147 148 149 34,666 290,000 116,666 273,000 58,000 256,666 506,000 50,666 120,666 223,100 415,666 8,000 20,000 390,666 84,000 365,500 16,666 1,000 32,500 Hi, 666 1 130 Ml 13? 133 134 175,666 1,286,000 160,000 270,500 147,000 125 126 127 128 129 140 141 143 143 144 26,000 566,000 650,282 867,500 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 163 169 170 171 172 6,666 15,800 15,000 | 120 121 123 123 124 135 136 137 13ft 139 14,666 400,000 21,000 1,265,666 50,000 m 112 113 24,800 96,000 116,666 110 166,666 1114 $20,000 110,000 i I 45,000 1,271,000 1,116,859 3,500 140,000 130,000 223,000 90,000 50,000 $370,666 $8,418 703,500 AU other. 53,500 548,000 176,000 264,600 102,000 325,000 100,000 131,000 258,000 282,039 325,700 Issued for funding.* 350,000 95,000 1,372,400 428,000 209,000 423,000 231,910 829,995 178,800 40,000 243,278 123,400 Issued for refunding.* 1 $295,666 500,000 1,843,000 233,000 S i , 750 409,000 66,667 170,000 162,000 301,500 347,500 Electric light and power systems and gas* supply systems. 94,836 200,000 180,000 350,350 Watersupply systems. 173 174 175 176 45,000 66,666 177 178 j 179 49,565 180 80,000 568,000 80,666 306.250 107,200 37,000 65,500 * Includes funded debt obligations issued to redeem revenue loans, judgments, warrants, and other temporary obligations. ♦ Includes bonds issued for water-supply system, not reported separately. 52,500 181 182 183 184 FINANCIAL STATISTICS OF CITIES. 204 TABLE 2 2 . — F U N D E D D E B T A N D SPECIAL ASSESSMENT LOANS [For a list of the cities arranged alphabetically by states, with the $4\ Total. Prior to 1911 1911 1912 1913 1914 1915 1916 1917 1918 1919 3JzJ Grand total Group 1. Group I I Group I I I Group IV $2,279,284,833 £7,650,100 $64,094,872 $55,081,568 $56,725,229 $56,615,952 $57,774,757 $59,321,305 $53,759,3S0 $53,129,976 $50,909,158 1,671,687,334 286,321,069 202,794,680 118,481,755 2,032,511 42,136,047 32,420,258 35,307,698 37,806,760 39,337,556 41,838,557 6,453,527 9,253,439 7,657,908 1,719,215 8,645,827 9,347,374 8,213,940 7,685,981 5,624,300 5,909,824 2,345,563 7,523,753 9,366,3SS 9,823,858 3,559,462 3,915,016 1,552,811 5,789,245 3,947,548 3,379,733 4,669,684 37,395,560 34,317,584 6,905,985 8,171,827 5,886,153 6,024,969 3,571,671 4,615,596 31,383,459 9,383,757 6,116,745 4,025,197 GROUP I . - C I T I E S HAVING A POPULATION OF 300,000 OR OVER I N 1910. $5,165 $23,866,014 $13,114,193 $10,282,457 $18,247,520 $16,027,164 $18,872,025 $20,364,935 $16,120,708 $12,680,362 3,380,953 5,731,604 4,587,723 1 5,312,424 1 5,968,924 3,307,926 3,147,926 1 3,645,927 4,335,927 1,538 1,985,344 1,985,344 1,985,344 1,985,344 1,985,344 1,985,344 19,000 1,985,344 1,985,344 1,985,362 2,542,622 50,000 50,000 2,628,000 995,000 1,300,690 2,050,000 1,205,000 325,000 1,710,500 2,814,675 4,903,350 2,833,050 2,049,600 3,266,650 3,228,450 2,186,830 4,051,050 New York. N . Y . . Chicago. Ill Philadelphia, P a . . St. Louis, Mo Boston, Mass $946,003,798 82,982,914 98,413,800 28,415,312 115,074,489 Cleveland, Ohio... Baltimore, Md Pittsburgh, P a . . . . Detroit, Mich Buffalo, N . Y 42,252,319 61,647,483 56,274,971 13,741,533 25,627,640 325,742 4,083 155,004 365,026 San Francisco, Cal Milwaukee, w i s . . . Cincinnati. Ohio.. Newark, N . J 16,263,500 10,926,112 62,482,072 429,000 New Orleans, L a . . Washington, D. C. Los Angeles, Cal.. Minneapolis, Minn 30,336,959 9,492,100 21,412,337 17,073,374 1,574,325 2,193,519 1,740,744 1,429,844 1,797,581 1,801,084 2,393,206 312,005 1,582,944 5,762,846 230,776 1,604,526 1,397,717 29,697 1,263,462 5,760,667 624,000 1,070,389 1,502,744 6,280,000 1,694,900 468,700 894,694 1,762,101 1,484,051 419,950 1,813,498 1,261,200 27,000 1,323,189 1,792,900 336,000 1,116,463 1,823,000 396,000 1,175,000 8,580 21,688 397,800 134,792 544,388 488,764 447,800 114,949 408,710 547,800 138,735 414,731 134,688 747,800 220,385 471,241 36,063 822,800 191,9S5 240,592 698,613 852,800 285,035 1,082,960 158,0G3 763,000 271,485 217,638 221,063 763,000 51,485 493,861 124,376 763,000 91,485 125,066 24,376 375,059 300,200 399,200 334,600 399,500 341,000 366,500 244,600 238,100 178,800 249,001 73,625 224,913 14,000 226,615 20,000 206,913 679,000 545,313 526,500 569,134 562,500 562,116 207,500 564,423 1,963,212 559,509 477,500 559,509 1,068,438 $59,793 $2,045,600 330,000 2,174,000 49,500 467,000 39,000 248,800 147,000 $20,000 $120,000 35,000 31,000 59,000 25,000 30,000 $20,000 402,500 35,000 30,000 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 I N 1910. Jersey City, N. J . . Kansas City* H o . . Seattle, Wash Indianapolis, I n d . Providence, R. I . . $19,507,709 8,057,648 26,867,338 4,388,300 18,949,000 $16,854 210,000 27,000 4,000 $170,104 10,000 525,000 94,000 116,000 Louisville, K y . . . . Rochester, N . Y . . . St. Paul, Minn.... Denver, Colo Portland, Oreg.... Columbus, Ohio... Toledo, Ohio Atlanta. Ga... Oakland, Cal.. Worcester,!' 12,887,700 11,396,000 10,017,000 5,980,900 15,034,490 236,000 359,000 930,000 3,000 37,850 36,000 325,000 130,000 337,000 37,850 518,000 780,000 270,000 73,250 96,000 744,000 120,000 92,650 99,000 50,000 877,000 78,550 11,000 50,000 475,000 56,850 15,000 50,000 1,451,000 277,250 705,000 250,000 1,109,000 567,700 5,000 550,000 765,000 1,687,700 5,000 14,915,082 10,823,577 5,247,500 4,472,162 10,029,625 8,282 2,000 206,500 486,850 258,500 140,362 95,000 242,000 451,000 130,000 140,362 546,000 331,000 474,000 130,000 120,362 57,000 120,000 1,297,000 185,500 120,362 309,000 163,000 140,000 157,000 121,112 304,300 458,000 95,000 221,000 118,712 329,325 129,700 326,000 127,000 118,012 325,500 175,000 205,000 81,500 118,012 633,000 401,500 815,000 85,000 118,012 1,047,000 Syracuse, N . Y . . . . . New Haven, Conn. Birmingham, Ala.. Memphis, Tenn Scranton, Pa 9,607,243 3,700,500 6,341,570 10,165,600 3,125,709 2,000 46,870 675,543 170,500 229,558 329,700 49,500 344,555 120,500 81,433 317,200 43,500 297,483 108,000 90,596 317,200 87,500 289,283 133,000 23,169 315,500 195,500 175,000 11,269 935,500 202,500 254,483 189,500 101,235 87,500 101,500 231,983 119,500 139,838 282,500 91,000 215,983 107,000 198,000 62,500 222,000 194,483 107,000 475,200 91,000 49,000 Richmond, V a . . . Paterson, N. J . . . Omaha, N e b r — Fall River, Mass. 11,214,219 4,185,339 8,026,000 7,293,243 2,500 419,313 158,000 287,000 12,000 110,000 1,222,000 240,000 6,000 90,526 287,500 395,000 10,000 145,000 99,000 413,000 405,000 145,000 145,000 270,000 28,000 135,000 319,000 49,000 191,500 374,000 60,000 115,000 003,000 264,000 235,000 325,000 270,750 413,270 320,000 153,010 96,610 406,000 538,000 50,000 192,877 422,230 371,000 50,000 116,196 388,000 143,000 50,000 101,766 435,300 112,000 50,000 180,075 421,000 87,000 448,500 126,600 152,976 255,850 391,500 76,600 550,000 243,530 281,900 75,000 325,000 155,610 168,500 1,210,000 48,900 445,757 360,500 32,000 48,900 605,197 172,500 33,000 41,900 310,197 177,500 84,000 38,900 456,897 532,500 35,000 163,900 343,952 998,600 36,000 38,900 277,227 637,500 40,000 38,900 224,852 1,126,500 360,000 38,900 218,102 210,500 13,000 437,000 176,602 Dayton, Ohio Grand Rapids, Mich. Nashville, Tenn Lowell, Mass , Cambridge, Mass.. 48 Spokane,Wash... 49 Bridgeport, Conn. < 50 A l b a n y / N . Y , 5,066,700 3,577,300 5,557,710 3,422,690 11,539,850 7,628,935 2,198,600 5,095,830 11,250 75,500 1,400 83,500 284,500 4,000 558,500 *"48,*900' $341,500 $1,596,500 10,000 110,000 1,179,000 1,030.000 49,000 85,000 50,000 $21,500 210,000 25,000 46,000 GENERAL TABLES. 205 AT CLOSE OP YEAR, CLASSIFIED BY YEAR OF MATURITY: 1910. assigned to each, see page 87. For a text discussion of this table, see page 59.) 1920 1922 1921 1928 1924 1925 1926 1928 1927 1929 1980 Not \&6 reported. 3fc Later than 1930 [33,220,351 11,847,297 8,310,864 4,148,693 IS |$57,527,205 $45,060,782 $70,639,448 $44,335,222 $59,403,274 $39,403,514 $34,567,922 $43,722,854 $69,417,527 $56,646,096 $150,573,048 $1,034,598,125 $58,327,524 48,307,138 8,971,927 9,189,572 4,170,811 23,064,639 11,324,371 6,912,862 3,033,350 36,203,131 12,330,866 6,040,403 4,828,874 23,615,840 6,557,920 4,594,927 4,634,827 17,743,121 7,532,320 5,569,131 3,723,350 22,914,133 43,785,140 9,594,620 10,620,020 6,919,151 11,979,844 4,294,950 3,032,523 38,249,243 8,957,920 5,377,156 4,061,777 124,517,207 19,065,746 4,653,495 2,336,600 18,318,322 28,189,420 10,039,885 1,779,897 878,779,739 69,149,316 51,934,491 34,734,579 GROUP I.-CITIES HAVING A POPULATION OP 300,000 OR OVER IN 1910. $17,714,170 3 073,104 1,755,346 62,000 1,535,750 1 $9,122,907 $14,834,497 $5,587,306 6,836,710 2,794,710 4,019,710 1,755,346 1,767,394 1,201,359 50,000 4,031,000 3,591,850 4,686,700 3,836,525 $8,581,306 4,788,349 2,830,775 1,460,054 1,324,393 1,963,500 436,000 807,445 2,737,792 1,500,000 1,646,000 941,000 1,049,265 1,430,200 136,000 961,565 745,600 519,985 326,069 23,375 745,600 1,045,455 1,054,341 8,483,375 2,257,703 950,000 1,233,050 393,000 1,166,438 1,448,776 763,000 274,585 558,670 159,396 9,900 7,600 117,000 725,250 558,509 799,662 553,509 314,500 $5,373,320 $4,534,315 3,009,349 2,235,860 97,800 693,043 1,000,000 986,900 2,593,750 $7,251,064 $18,204,422 $20,861,074 $104,221,781 854,860 1 547,000 1 554,500 2,458,860 1 3,000,000 65,300 6,500,000 4,700,000 926,000 5,442,250 3,764,200 3,999,300 2,225,700 69,314,700 $12,389,030 10,000 1 "52*o6i,*36i" 535,333 1,081,200 268,000 720,002 1,898,000 5,000,000 1,630,950 604,000 620,619 3,757,000 38,675,400 14,519,930 4,596,757 4,331,856 36,000 364,000 1,336,500 321,800 70,000 264,000 1,140,000 2,222,700 519,493 264,000 634,500 1,295,027 235,020 3,726,000 547,010 128,700 547,010 212,500 547,010 • 12,500 3,041,153 1,000,000 1,381,460 225,000 856,479 1,575,940 1,704,000 1,715,000 25,000 802,240 2,290,181 5,850,000 1,046,700 74,000 754,717 1,402,064 2,605,000 1,461,000 605,757 2,103,316 684,000 2,410,490 1,372,622 566,716 704,500 324,985 1,023,190 1,663,375 610,000 502,485 1,120,458 236,285 524,000 848,235 944,470 260,020 514,000 824,000 226,000 1,012,650 504,000 1,245,250 568,000 477,636 553,370 107,500 9,492,100 609,820 569,000 549,009 683,500 695,004 112,500 198,000 559,643 612,500 $580,137,093 '540^376 729,196 48,813,580 18,128,614 1 2 3 4 5 6 7 8 9 10 11 12 13 14 23,979,000 2,847,900 10,826,008 5,972,500 *i*230;487 15 16 17 18 $782,853 471,148 13,528,958 19 20 7\ GROUP II.-CITIES HAVING A POPULATION OP 100,000 TO 300,000 IN 1910. $145,000 $370,000 $981,000 225,666 36,000 34,000 1,125,000 404,980 39,000 1,000,000 32,000 $1,250,000 500,000 560,000 39,000 1,317,000 $600,000 2,025,000 543,900 1,238,500 1,230,000 202,000 150,000 811,000 393,200 180,000 150,000 75,000 579,800 440,000 150,000 99,000 1,035,300 850,000 1,051,700 2,250,000 195,500 319,000 184,000 118,012 750,000 661,000 276,000 96,000 118,012 90,000 608,000 330,000 839,000 118,012 225,000 177,000 458,000 243,000 118,012 50,000 77,000 402,195 76,000 118,012 50,000 3,982,483 319,000 302,200 62,500 199,000 160,683 94,000 347,200 87,500 24,000 147,233 116,500 212,100 62,500 81,000 136,783 94,000 203,500 82,500 74,000 281,500 50,000 100,000 333,500 453,250 586,525 33,000 295,500 125,000 288,000 38,500 38,500 205,500 25,000 200,000 259,500 10,000 I 31,000 151,582 240,000 75,000 117,000 1,691,000 14,500 130,000 37,000 198,902 1,240,500 25,000 $50,000 1,000,000 525,000 84,000 1,100,000 $25,000 525,000 40,000 700,000 $750,000 600,000 2,445,000 550,000 1,567,000 $1,225,000 5,000 980,000 50,000 200,000 25,000 1,428,800 325,000 $100,000 $8,817,000 1,425,666 2,27i,666 50,000 3,266,000 $1,575,666 954,666 6,118,000 23 i25,666 578,000 25,000 8,518,400 6,142,000 3,625,000 24 25 26 ?7 ?8 25,000 25,000 200,000 1,000,000 374,000 260,000 30,000 118,012 250,000 150,000 218,000 76,000 118,012 325,000 91,200 60,000 104,000 118,012 860,000 145,500 460,000 275,000 118,012 750,000 210,000 520,000 660,000 682,000 118,012 970,000 136,083 84,000 365,000 62,500 121,000 121,233 290,000 15,000 62,500 141,000 221,233 95,000 i,329,500 91,000 207,483 125,000 48,000 82,500 75,000 187,483 305,000 150,000 137,500 127,000 i38,566 632,500 150,000 447,000 238,500 285,200 85,000 167,000 453,500 579,450 125,000 475,000 '263,500 255,000 10,000 575,000 283,500 205,500 100,000 310,000 143,500 80,000 400,000 120,000 90,000 1,000,000 42,000 178,500 10,000 31,000 175,277 121,500 10,000 31,000 104,376 949,000 200,000 531,000 98,676 695,000 105,500 ! 244,950 450,000 31,000 90,025 4 2,315,666 5,572,990 2,867,400 898,532 118,013 570,000 6,463,500 1,650,000 1,942,000 2,058,721 1,493,500 992,483 165,000 62,500 112,500 67,000 47,483 135,000 549,000 12,500 108,000 502,901 640,000 1,989,000 5,332,500 551,000 333,800 110,000 729,000 298,500 646,500 134,000 575,000 555,000 151,000 10,000 375,000 200,000 6,165,494 1,928,000 1,129,000 1,485,500 47,000 280,000 85,000 41,000 62,000 470,000 31,000 250,925 217,000 736,566 63,500 | 141,600 310,000 200,000 200,666 45,000 100,000 400,000 309,000 10,500 31,000 80,025 124,000 300,000 31,000 65,925 156,000 250,000 31,000 560,925 1 ffll . si,666 151,750 29 30 31 3? 33 M 6,000 700,902 349,209 1,600 35 36 37 38 39 40 41 i33,493 *2 191,000 550,000 1,300,000 4,500 2,000 3,700 36,200 43 44 3,806,800 1,300,000 367,000 10,000 25,000 2,765,435 39,500 47 48 49 50 45 46 FINANCIAL STATISTICS OF CITIES. 206 TABLE 2 2 . — F U N D E D DEBT AND SPECIAL ASSESSMENT LOANS AT CLOSE [For a list of the cities arranged alphabetically by states, with the number GROUP III.—CITIES HAVING A POPULATION OP 60,000 TO 100,000 I N 1910. Total. & Hartford, Conn Trenton, N . J New Bedford, Mass. San Antonio, T e x . . . Reading, Pa 96,639,481 5,659,601 7,276,774 2,793,500 2,693,200 Camden, N . J Salt Lake City, Utah.. Dallas, Tex Lynn, Mass Springfield, Mass 4,721,409 6,613,807 3,489,500 4,424,100 6,345,100 Wilmington, Del... Des Moines, Iowa.. Lawrence, Mass. Tacoma, Wash Kansas City, Kans. 3,678,300 2,186.300 2,774,347 8,240,031 5,141,787 Yonkers,N.Y Youngstown, Ohio. Houston, Tex , Duluth, Minn . St. Joseph, Mo 6,865,631 2,324,166 5,550,798 6,728,450 2,605,450 Somerville.Mass.. Troy,N.tf Utica,N.Y Elizabeth, N. J.... Fort Worth, Tex.. 1,500,000 4,461,178 2,020,112 3,397,560 3,299,418 Waterbury, Conn... Schenectady, N. Y . . Hoboken, N. J Manchester, N. H . . . E vansville, Ind 2,708r190 4,462,603 2,284,598 1,656,000 1,939,400 Akron, Ohio Norfolk, Va Wilkes-Barre, Pa.. Peoria, 111 Erie, Pa Prior to 1911 1911 1912 1913 1914 $415,296 243,939 $126,000 164,425 454,000 $295,160 522,000 $35,000 78,250 213,000 669,500 8,000 16 ,000 100,000 110,000 25,500 266,250 60,209 353,000 21,750 220,000 171,200 250 220,000 57,750 260,000 384,200 250 800,000 89,750 166,500 185,200 $133,700 144,835 20,750 384,000 134,200 1915 1916 1917 1918 1919 $74,000 478,800 449,000 150,000 80,000 $765,000 238,300 266,000 250 10,250 32,750 217,200 185,200 206,750 208,500 675,200 85,250 500,000 42,750 340,500 176,700 305,250 20,750 133,600 219,200 129,800 330,000 153,300 163,300 335,000 142,700 151,300 35,000 126,600 149,050 183,150 330,000 92,600 $130,835 290,000 $396,675 178,000 40,250 107,000 $306,700 164,000 310,000 195,000 25,750 330.500 180,000 127,550 141,300 184,300 2,240,000 5,700 174,800 "85,"700 85,700 13,700 245,700 "ii4,"606 112,350 335,080 349,050 524,000 110,000 9,000 528,080 279,530 333,080 235,684 457,780 164,432 337,580 116,061 1,003,000 336,421 86,193 298,080 71,000 256,080 61,000 80,000 557,000 187,000 10,000 149,000 220,398 135,726 143,000 238,898 119,214 128,500 351,959 107,170 12,000 162,000 228,818 135,072 82,000 12,000 12,000 12,000 16,590 8,828 69,000 394,685 35,667 110,000 1,828,200 59,000 366,883 3,500 330,000 13,200 54,000 322,509 44,000 250,822 16,000 69,000 384,598 5,197 75,000 29,200 160,000 13,200 2,026,602 7,147,550 1,753,100 1,195,739 1,077,880 15,000 3,550 2,600 53,68S 7,517 281,202 320,000 22,000 91,051 24,079 331,631 91,000 72,000 93,350 10,005 283,926 110,000 61,500 75,800 42,150 Savannah, Ga Oklahoma City, Okla.. Harrisburg, Pa Fort Wayne. Ind Charleston, S. C 2,684,850 4,567,609 3,011,100 1,082,800 4,089,950 36,800 35,500 9,450 152,481 86,400 35,500 152,481 50,400 35,500 Portland, Me East St. Louis, HI.. Terre Haute, Ind.., Hoi yoke, Mass Jacksonville, Fla... 6,885,563 2,239,400 777,000 3,156,300 1,768,000 144,000 10,000 224,100 96 97 98 99 100 Brockton, Mass... Bayonne, N. J Johnstown, Pa Passaic, N . J South Bend, Ind.. 3,181,750 3,050,750 837,700 1,398,302 786,000 101 102 103 104 105 Covington, Ky.. Wichita, Kans.. Altoona, Pa Allentown, P a . , Springfield, 111., 2,497,991 3,913,172 2,578,300 1,178,075 1,176,984 106 107 108 109 Pawtucket, R. I.. Mobile, Ala Saginaw, Mich... Canton, Ohio 5,514,000 3,884,500 2,578,800 2,184,117 94 95 104,000 337,500 204,700 'w'fesb' 118,100 210,800 206,100 700,000 67,788 11,106 314,080 366,410 45,050 "274,506 1,650 3,850 2,000 59,358 184,776 5,200 185,000 23,000 15,000 97,500 164,844 93,020 85,500 169,998 92,420 72,500 163.198 90,420 54,000 189,345 175,000 100,000 13,200 59,000 189,345 335,000 260,000 13,200 44,000 213,345 10,000 140,000 13,200 449,000 188,125 85,000 100,000 223,508 458,000 72,500 79,050 552,974 142,085 50,000 83,000 108,000 22,500 90,040 106,500 47,000 60,400 12,500 86,040 35,000 47,000 47,600 12,500 48,160 47,000 71,100 12,500 39,110 152,000 92,000 39,100 12,500 222,150 169,931 177,900 334,500 197,981 99,600 51,300 152,481 174,600 35,500 149.981 167,400 35,500 148,081 174,100 35,500 148,080 90,900 28,000 148,081 121,600 120,000 497,148 178,500 20,000 139,100 227,795 154,500 20,000 391,100 86,795 172,300 34,000 232,500 37,795 108,800 147,000 273,500 70,795 45,500 64,000 214,000 54,295 35,500 94,000 214,500 48,795 55,500 24,000 99,000 58,795 50,500 10,000 94,000 233,450 40,000 10,000 41,500 54,500 298,450 13,000 146,950 47,000 16S.950 234,000 120,450 26,000 116,450 214,000 100,950 141,000 56,558 70,500 189,450 22,000 10,000 51,500 100,500 41,500 32,500 42,500 80,000 54,500 48,000 54,500 89,000 33,000 49,000 43,000 14,000 6,600 99,464 6,600 67,583 6,600 59,094 6,600 55,923 3,000 178,106 3,000 45,106 3,000 131,286 62,100 75,200 70,812 62,604 50,805 35.200 29,705 7,705 23,600 15,705 3,000 134,682 4,500 3,500 7,705 70,000 30,000 67,000 249,720 162,660 215,220 212,040 257,650 121,240 100,000 169,000 228,318 124,967 4,700 3,000 8,300 10,000 140,950 421,000 1,700 129,994 12,000 70,699 27,500 214,060 125,100 278,830 170,445 251,120 164,360 110,500 195,698 98,170 175,250 122,940 112,150 145,932 7,705 3,000 63,281 212,700 30,600 7,705 70,000 449,000 95,900 150,900 60,200 38,000 GENERAL TABLES. 207 OF YEAR, CLASSIFIED BY YEAR OF MATURITY: 1910—Continued, assigned to each, see page 87. For a text discussion of this table, see page 59.] GROUP HI.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1910. 1920 110,000 406,666 778,000 200,000; 1921 1922 1923 1924 1925 1926 1929 1930 $70,000 183,000 811,000 $20,000 6,160 105,000 $56,566 $20,000 114,350 93,000| $3,519,000 2,380,050 1,245,000 1,533,500 539,600 $25,000 20,000 401,000 80,666 io7,666 iio,666 26,666 94,666 i07,566 250 1,000,000 20,750 182,000 ! 534,000 600,250 13,250 154,250 35,000 2,101,200 2i,750 80,000 346,000 i8,250 168,000 137,000 584,250 850,000 182,250 120,500 129,000 175,250 105,000 121,000 i9,250 54,000 258,000 2,675,566 143,100 78,000 14,500 151,900 180,000 14,500 160,900 170,900 441,300 10,000 i2,566 i97,500 475,000 747,469 79,500 324,703 i2,500 500,000 135,000 i,359,851 83,647 2,932,031 1,174,657 280,790 44,500 129,790 34,000 101,140 35,000 72,150 30,000 ii3,666 1,025,000 880,000 1,187,180 103,000 3,599,000 1,574,000 200 264,798 4,800 66 67 68 69 70 66,000 831,625 102,200 346,350 2,215,500 74,493 146,710 71 72 73 74 75 $420,000 45,000 470,000 $255,666 22,000 95,250 2i,750 92,000 196,000 20,750 57,000 455,000 45,250 548,000 21,750 17,000 141,000 188,650 350,000 65,000 1,193,000 23,457 162,400 180,550 172,950 179,850 197,200 206,000 34,000 34,666 686,666 23,666 14,500 153,2S2 i9,650 83,150 i9,650 16,000 200,000 19,150 236,480 65,000 309,040 62,000 278,490 42,000 592,000 236,600 200,666; 302,790 43,000 100,000 150,000 370,000 1 285,790 40,500 i70,666 220,790 42,000 60,000 400,000 402,000 45,500 147,468 81,805 39,500 155,345 J 85,535 1 2,740,000 767,000 36,500 144,912 85,535 20,000 29,500 141,915 82,285 1 46,000 27,000 320,176 79,785 4,000 20,000 178,894 81,035 2,500 39,000 170,125 10,000 39,000 190,000 10,000 39,000 195,000 10,000 80,000 44,000 204,000 10,000 39,000 145,000 25,000 34,000 127,000 22,850 50,000 34,000 120,000 35,000 37,600 153,000 43,000 42,600 12,500 37,000 80,000 43,000 76,000 82,500 62,000 470,000 43,000 53,000 63,000 42,000 414,000 44,000 35,000 75,655 37,000 145,000 94,000 19,000 12,500 38,000 38,000 110,500 54,000 207,000 5,000 i66,666 20, & 264,940 42,500 1,356,000 35,000 54,000 13,000 57,000 300,000 19,000 130,450 77,035 88,000 100,000 14,000 92,260 69,685 1 11,000 84,650 45,200 35,000 35,000 215,000 495,000 87,000 50,000 25,000 90,000 200,000 25,000 68,000 25,000 98,000 50,000 121,000 1,039,119 30,000 63,000 25,000 149,000 13,000 5,000 8,000 624,000 59,000 18,000 5,000 544,000 67,500 305,000 226,000 2,951,000 330,000 36,500 5,000 9,000 403,000 50,400 2,458,000 1,850,000 881,800 115 400 166,000 3,100 140,400 15.000 50,000 103,100 122,100 15,000 56,000 7,100 129,400 15,000 62,500 71,100 50 400 15,000 90,000 48,100 50,400 15,000 55,000 3,800 50,400 15,000 357,500 50,400 15,000 100,000 £56,666 221,800 44,500 10,000 88,500 20,405 45,500 10,000 57,000 634,405 35,500 10,000 54,500 15,405 55,500 54,000 54,500 15,405 175,500 10,000 53,500 1,368,000 15,405 35,500 55,000 53,500 15,405 35,500 10,000 52,000 1,515,405 35,500 110,000 300,000 2,315,405 767,500 10,000 49,000 429,460 55,500 45,000 41,000 10,000 149,700 12,000 8S,200 104,400 80,400 85,000 48,900 21,000 20,000 120,500 28,000 60,900 24,500 22,900 1,118,000 34,900 215,500 20,500 147,700 132,000 25,000 21,500 68,400 34,500 94,200 12,600 40, OX 19,500 26,566 277,500 80,000 47,500 30,000 25,500 7,500 60,000 21,500 20,000 364,700 31,613 10,500 261,395 116,800 17,832 151,900 152,847 60,400 47,640 640,020 24,641 486,000 107,641 30,200 181,735 301,700 3,895 2i5,i05 303,665 9,665 16,000 907 907 907 70,000 270,000 109,000 744,000 is3,666 25,000 i3i,?66 72,600 52,666 45,000 58,666 i iC5,318 1 41,500 50,000 20,500 28,000 10,500 40,735 359,500 41,700 3,173 10,500 7,951 65,500 i30,720 163,000 972,000 50,000 25,000 77,500 25,000 i83,566 iio,666 88,666 25,000 37,000 68,000 1 3,000 1 2,267 i9,666 109,000 50,400 3,666 3,666 i,666 206,000 73,000 2,600 1,392,807 1,070,000 16,666 1 86,000 48 666 J 170,800 193,900 194,641 1,853,000 809 675 56 57 58 59 60 61 62 63 64 65 76 77 78 79 80 123,300 81 82 I 83 84 85 86 87 88 89 90 332,262 io,666 385,000 400,000 844,000 159,750 613,000 198,250 51 52 53 54 55 179,190 1,468 1,489 3,373,666 294,666 45,000 $23,481 1,100 657,000 1,061,000 16,000 100,706 76,035 10,000 7,500 3,100 139,900 65,000 J48,6si Not reported. $212,000 40,000 251,000 95,250 234,000 58,500 168,648 83,305 1928 $1,320,000 116,300 146,000 81,000 $65,666 93,250 700,000 82,750 117,000 265,000 ! 110,250 250,000 310,750 513,800 391,000 Later than 1930 1927 91 92 93 94 95 96 97 98 99 100 79,471 101 2,006,081 102 21,000 103 1 104 i3,800 105 500 106 3,144,000 1,950,000] 1,163,000 107 . 108 7,666 109 FINANCIAL STATISTICS OF CITIES. 208 T A B L E 2 2 . — F U N D E D D E B T A N D S P E C I A L A S S E S S M E N T L O A N S A T CLOSE [For a list of the cities arranged alphabetically by states, with the number GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. Total. 8» 110 111 112 113 114 Binghamton, N. Y.. Sioux City, Iowa Lancaster, Pa Springfield, Ohio Atlantic City, N. J.. $920,895 1,661,286 1,349,000 1,740,923 6,339,000 115 116 117 118 119 Little Rock, Ark.... Rockford,IU Bay City, Mich York, Pa Sacramento, Cal. 580,359 606,573 1,544,240 1,057,924 1,037,600 120 121 122 123 124 Chattanooga, Tenn... Maiden, Mass , Pueblo, Colo Haverhill, Mass Lincoln, Nebr 2,774,318 1,916,400 2,779,425 2,328,500 1,596,018 125 126 127 128 129 New Britain, Conn.., Salem, Mass , Topeka, Kans , Davenport, Iowa.... McKeesport, Pa 2,737,850 1,144,550 2,486,479 659,000 1,528,863 130 131 132 133 134 Wheeling,W. Va. Augusta, Ga Macon, Ga Berkeley, Cal Superior, Wis 1,261,900 1,737,600 565,600 1,017,493 1,101,351 135 136 137 138 139 Newton, Mass San Diego, Cal.... Kalamazoo, Mich., El Paso, Tex Butte, Mont 6,048,300 2,219,763 1,015,781 1,168,000 717,160 140 141 142 143 144 Flint, Mich Chester, Pa Dubuque, Iowa Montgomery, Ala.. Woonsocket, R. I . . 610,983 947,600 1,244,584 3,311,605 3,022,000 145 146 147 148 149 Racine, Wis Fitchburg, Mass. Tampa, Fla Elmira,N.Y. Galveston, Tex." 706,400 1,549,566 1,010,500 952,500 4,648,038 150 151 152 153 154 Quincy.HI Knoxvule, Tenn Newcastle, Pa West Hoboken, N. J. Hamilton, Ohio 679,667 3,498,414 499,571 1,009,485 2,393,306 155 156 157 158 159 Springfield, Mo., Lexington, Ky.. Roanoke, va JoIiet,IIl Auburn, N . Y . . , 66,000 1,131,824 1,406,000 359,112 1,059,460 160 161 162 163 164 EastOi __ i,N.J.. Taunton, Charlotte, N. C Everett, Mass Portsmouth, Va 2,570,640 2,355,550 1,340,000 1,560,478 1,182,500 165 166 167 168 Oshkosh,Wis Cedar Rapids, Iowa.. Quincy,Mass , Chelsea, Mass 542,650 921,000 1,918,845 2,865,900 j 169 Perth Amboy, N. J . . 170 Pittsfield,Mass 171 Joplin,Mo. ■« ^ , 172 P a 1,785,964 1,320,990 420,000 578,000 173 174 175 176 Jackson, Mich Jamestown, N. Y . . Amsterdam, N. Y . Lansing, Mfrh 580,000 1,376,150 1,221,500 467,783 177 178 179 180 Huntington, W. Va..., Decatur, 111 Mount Vernon, N. Y.. ( Lima, Ohio 513,000 658,300 2,783,750 1,454,252 181 Niagara Falls. N . Y . . 182 La Crosse, Wis 183 Newport, K y . 184 2,877,247 1,055,103 1,274,300 1,109,087 Prior to 1911 1911 1912 WIS 1914 1915 1916 1917 1918 1919 $34,932 25,000 13,900 62,500 108,000 842,588 25,800 13,900 58,000 16,000 $39,875 25,800 13,900 64,000 26,000 $32,000 50,000 31,150 63,000 145,000 $27,000 25,000 61,150 77,000 16,000 $27,000 65,100 61,150 64,300 79,000 $25,000 281,500 61,150 62,000 28,000 $33,000 229,500 61,150 63,000 75,000 $25,000 684,000 31,150 53,000 89,000 25,500 44,202 141,500 9,400 36,000 25,500 31,780 91,000 11,400 31,000 25,500 21,780 135,000 11,400 36,000 18,000 21,180 66,000 20,500 31,000 18,000 13,839 20,000 11,400 31,000 8,000 48,637 50,000 34,700 31,000 8,000 11,033 55,500 35,400 31,000 8,000 10,263 72,500 207,900 31,000 8,000 9,532 12,000 12,700 31,000 156,000 83,400 467,000 101,000 60,000 91,400 70,000 365,500 57,660 125,400 57,400 8,000 51,000 98,660 74,200 57,000 79,160 97,400 230,500 54,000 93,660 42,000 125,660 50,000 39,200 168,227 71,000 105,660 31,700 445,000 207,000 107,260 64,200 179,030 139,000 109,260 124,500 87,650 131,688 8,000 32,000 24,500 82,850 223,038 8,000 35,000 39,500 84,850 180,982 8,000 35,000 24,500 77,350 95,553 72,000 39,000 11,000 78,350 137,056 10,000 44,000 11,000 71,000 107,659 195,000 44,000 11,000 64,500 65,716 10,000 48,000 311,000 61,500 58,665 10,000 36,000 11,000 61,500 34,353 20,000 37,000 8,700 10,000 10,000 45.000 6,000 33,203 10,000 24,500 6,000 33,203 10,000 10,000 22,000 33,203 6,000 33,203 107,000 25,000 6,000 33,203 143,537 6,000 35,703 5,000 10,000 200,000 6,000 33,203 10,000 6,000 35,703 6,480 6,000 95,336 321,500 73,200 161,365 333,000 73,200 122,690 53,000 83,200 94,940 421,000 82,700 139,580 453,000 82,700 63,180 201,000 82,589 86,180 348,100 81,849 49,6S0 200,000 81,200 -64,680 147,950 80,700 33,150 11,000 85,250 4,933 41,600 3,950 22,550 5,500 35,845 20,650 6,000 1,050 21,250 27,000 3,200 16,500 87,500 41,622 16,000 12,500 16,053 11,000 11,000 5,500 365,051 3,150 11,000 11,000 165,320 16,000 4,500 34,132 6,975 150,000 1100 877 50,500 1,400 7,100 24,500 85,200 8,000 4,100 600 6,000 33,203 168,000 90,000 70,000 7,794 48,711 200,000 325,950 10,050 83,000 36,175 186,839 133,175 114,939 37,175 271,539 37,175 83,439 38,175 51,739 58,175 43,022 43,175 28,800 37,175 20,100 59,000 14,500 51,500 36,000 37,000 31,000 48,500 156,000 30,000 30,000 29,500 29,000 84,334 75,000 83,334 205,000 72,333 85,134 75,333 186,638 73,333 95,000 67,000 74,000 110,000 25,000 9,500 87,871 80,000 86,316 103,077 49,875 96,211 9,500 90,611 9,500 124,892 9,500 89,072 36,500 9,500 103,441 9,937 9,937 9,937 9,937 9,937 48,721 10,353 69,000 10,653 68,778 9,937 60,000 119,253 78,222 9,937 9,953 68,631 4,300 73,371 3,900 69,354 38,300 68,026 "2,"666' 23,060 93,800 28,076 25,000 18,771 48,100 96,941 55,500 33,864 94,000 23,702 72,800 47,921 94,500 192,175 85,388 7,500 67,250 57,750 56,650 49,550 41,650 103,000 199,770 1,081,500 26,650 40,000 181,010 23,000 26,150 40,000 166,470 27,150 40,000 151,270 20,650 40,000 142,800 19,300 86,440 1,600 85,000 5,300 95,000 40,664 94,000 83,200 15,000 4,650 181,937 100,000 3,000 59,587 16,800 59,120 9,936 130,025 88,000 46,550 10,650 140,000 118,800 50,000 10,650 40,000 99,300 236,650 93,000 90,550 5,650 80,000 76,800 43,000 90,000 239,000 138,000 43,000 85,000 93,100 73,000 10,000 71,000 5,000 20,000 22,452 15,500 42,160 30,000 105,451 15,500 40,000 5,000 27,451 74,500 24,500 20,000 77,451 15,500 8,000 .25,000 54,267 15,500 20,000 30,000 46,826 15,000 10000 27,920 64,065 90,000 69,459 73,143 75,000 205,959 20,987 90,000 66,959 11,828 121,000 65,958 49,065 95,000 64,958 115,980 80,445 72,671 25,408 70,742 3,908 45,175 45,175 45,175 34,946 27,320 30,000 45,175 106,752 123,100 88,100 45,175 7,500 8,000 48,000 6,500 47,560 15,500 68,458 13,500 24,852 15,500 58,560 25,221 28,000 196,000 37,643 122,000 108,598 37,026 175,000 80,201 31,202 136,000 80,201 238,000 67,098 360 1,5C0 79,960 37,304 37,000 38,175 195,975 25,104 209,143 22,459 52,500 45,175 387,261 15,695 102,000 45,175 38,175 175,000 50,000 9,500 76,255 84,711 117,500 50,000 44,050 59,000 52,548 64,500 73,545 24,500 35,000 9,500 84,401 34,050 35,000 71,959 GENERAL TABLES. 209 OF YEAR, CLASSIFIED BY YEAR OF MATURITY: 1910—Continued, assigned to each, see page 87. For a text discussion of this table, see page 59.] GROUP IV.—CITIES HAVING A POPULATION OF 30,000 TO 50,000 IN 1910. 1920 1921 $35,000 184,900 49,650 62,000 . 34,000 135,000 3S,250 60,000 206,000 8,000 8,000 1,750 117,000 12,400 31,000 39,000 16,000 31,000 250,000 39,200 21,CCS 33,000 78,710 250,000 23,200 i 178,000 62,000 ! 9S,710 : 11,000 54,500 80,942 80,000 81,000 10,000 8,666 33,203 327,000 80,700 20,500 32,000 16,000 15,500 367,250 5,000 37,000 4,000 29,666 34,666 $35,000 1923 1924 1925 1926 $20,000 59,000 50,750 65,000 961,000 135,000 $30,000 38,250 1 60,000 30,000 25,750 5S,736 10,000 50,750 63,000 205,000 8,000 36,000 23,000 78,200 31,000 8,000 27,700 5,500 | 1928 1929 $20,000 $15,000 $10,000 $87,500 $15,000 $297,000 50,750 50,000 338,000 60,750 50,000 265,000 60,750 40,913 235,000 60,756 139,936 180,000 52,250 63,600 105,000 46i,750 100,000 3,188,000 5,500 28,500 33,000 93,800 31,000 40,666 /{ 166,666 162,000 14,800 31,000 45,000 73,300 31,000 bo110 $5,586 5,500 16,500 83,000 28,800 31,000 36,800 31,000 5,500 83,000 36,000 27,800 31,000 195,200 61,000 7,000 45,050 130,200 562,000 232,000 13,050 700 360,000 156,000 38,050 700 27,000 129,000 11,450 is,666 14,000 11,450 7,666 159,000 34,500 223,127 25,000 1 45,000 9,000 34,500 290,000 25,000 43,000 259,000 18,000 9,400 30,000 43,000 9,000 13,000 4,000 13,000 1,371,000 134,000 59,000 30,000 43,000 54,000 13,000 40,000 30,000 38,000 57,666 204,500 5,500 60,000, Not reported. p £ 309,666 360,933 HI 112 113 114 376,359 115 1,240 7,824 116 117 113 119 118,318 300 2,000 120 121 296,2i8 123 124 4,350 125 1?6 100,000 93,200 147,200 264,200 537,000 61,050 34,000 39,550 65,750 11,000 42,000 30,000; 20,000 39,000 | 11,000 42,000 30,000 20,000 40,000 9,000 42,000 35,000 25,000 41,000 234,000 34,500 569,100 25,000 106,000 10,000 ; 105,000; 8,000! 33,202 10,000 115,000 8,000 33,202 10,000 98,000 133,000 33,202 69,000 104,000 8,000 33,202 ^ 304,834 10,000 88,000 8,000 33,202 273,500 10,000 56,000 138,000 33,202 10,000 62,000 48,000 33,202 10,000 100,000 8,000 22,202 10,000 114,000 8,000 22,202 100,000 10,000 147,000 10,000 22,202 100,000 907,200 450,000 105,000 331,443 195,900 85,700 20,500 497,850 85,700 20,500 194,000 85,700 20,500 344,000 85,700 9,000 215,000 85,700 7,000 215,000 72,600 7,000 195,000 70,200 166,000 60,200 12,500 60,200 32,000 55,200 1,172,000 664,825 30,000 1,055,000 66,260 33,130 400,666 40,000 66,260 66,260 137 138 139 18,500 30,000 143,500 18,500 16,000 16,000 98,500 11,000 176,000 11,000 71,000 525,000 600 140 16,250 300,000 263,860 391,000 36,i50 150,000 97,440 284,300 676,000 797,460 260,000 150,000 1,269,000 750,000 76 142 143 144 7,000 3,000 270,500 32,000 8,666 16,000 18,500 35,000 96,650 82,000 15,400 35,000 4,000 300,000 33,000 29,000 316,000 29,000 214,000 23,000 4,000 20,000 54,000 19,000 49,000 11,000 4,000 11,000 3,000 35,000 35,000 34,000 34,000 75,000 39,000 487,000 63,000 9,500 161,573 35,000 109,500 107,273 153,556 66,000 5,266 37,000 50,000 9,500 69,773 9,500 44,773 43,200 43,200 8,000 2,000 8,000 518,500 40,000 51,751 57,500 8,000 12,000 10,000 145,214 8,000 35,500 2,000 2,000 85,000 200,000 13,000 5,000 37,000 5,150 21,000 62,800 150,000 5,000 10,000 62,800 15,000 17,000 62,800 65,000 73,000 84,000 62,000 292,000 57,000 100,000 57,000 30,000 42,000 15,000 35,000 30,000 47,000 155,000 10,000 20,000 42,000 65,000 10,000 30,000 185,500 55,000 30,000 i6,300 74,000 175,000 82,000 9,000 65,000 25,000 9,000 55,000 25,000 75,000 42,900 45,000 25,000 35,000 25,000 89,800 62,000 153,000 72,000 40,i75 40,175 58,500 25,000 5,000 40,175 49,500 20,000 1,500 32,575 42,000 70,000 70,000 27,575 43,200 14 18,200 23,200 9,500 79,273 5,000 I 88,500 35,000 32,000 150,666 i30,666 9,566 32,864 30,000 9,500 103,873 216,666 4,666 153,400 1,167 154 594,500 380,686 j 1 ! 66i,570 1,231,000 j 21,000 i ! 1,869,745 403,000 865,000 356,000 368,500 55,000 9,500 80,000 5,000 1 9,500 15,000 25,000 51,500 15,000 25,000 9,500 245,000 5,000 59,500 20,000 ii,666 12,000 3,000 45,000 8,000 3,666 168,666 85,000 6,000 100,000 5,000 65,666 24,000 15,000 196,500 15,000 35,500 190,000 32,300 27,575 55,000 768,419 506,666 ii2,266 27,575 370,387 12,000 9,000 45,000 125,000 70,000 21,000 39,500 75,000 55,000 27,575 27,575 155 15ff 157 27,575 Ifft 159 160 36,350 161 16? 163 33,466 164 165 166 623,000 50,000 20,000 74,500 15,000 146 147 148 38 149 50,000 15,000 20,000 30,000 24,500 15,000 145 ISO 151 15? 153 17,000 20,000 125,000 27,666 141 16,138 114,071 35,000 20,000 136,500 37,000 61,500 135 136 1,340,504 3,000 37,666 3,500 58,649 20i,500 1,100,000 144,000 39,000 5,000 130 131 13? 133 134 18,500 440,000 221,000 4,005,000 27,500 32,000 110,000 27,575 75,000 61,000 300,000 105,000 25,000 m m 142,500 is,266 122 127 • 6,000 2,500 29,500 34,000 65,000 25,000 150,000 5,666 £5,666 is,266 22,666 31,666 36,300 200,000 9,666 is,2o6 222,566 5,666 39,800 86,400 1 60065°—13 £2,666 196,400 400,500 1,850,000 335,000 45,000 53,200 123,050 20,000 35,000 9,500 39,773 9,500 220,273 53,200 41,650 107,000 68,800 1930 26,800 31,000 9S9,000 20,000 9,500 97,048 106,824 00,000 75,000 29,050 150,000 Later than 1930 1927 83,800 31,000 57,000 9,500 145,415 100 53,650 1922 5ii,7o6 3,275 167 163 169 170 171 15,800 172 30,000 373,000 273,000 173 174 175 175 332,000 177 178 179 180 929,750 4,000 i8i,200 181 182 183 184 FINANCIAL STATISTICS OF CITIES. 210 TABLE 23.—FUNDED DEBT, FLOATING DEBT, SPECIAL ASSESSMENT LOANS, AND REVENUE LOANS AT CLOSE OF YEAR, CLASSIFIED BY RATE OF INTEREST: 1910. (For a list of the cities arranged alphabetically by states, with the number assigned to each, see page 87. For a text discussion of this table, see page 60.] Total. 4 per cent. 4} per cent. 5 per cent. 6 per cent. 7 per cent Other reported rates.* Rates not reported. [$2,399,932,026 1*301,614,287 $599,175,004 [$20,369,200 $846,965,404 [$228,564,774 [$156,677,935 j$42,572,223 [$25,168,258 [$168,3S4,4S4 [$10,440,457 1,764,627,138 1294,629,758 1517,753,022 19,436,200 567,675,782 130,228,436 63,303,698 4,273,323 10,953,500 153,063,238 3,310,181 285,000 126,335,415 41,965,539 33,632,827 22,470,171 11,296,140 8,020,1S7 3,878,339 5,809,000 44,862,686 298,555,304 95,000 97,401,718 30,296,827 39,147,425 9,652,546 2,899,133 4,603,759 1,2S0,521 752,600 25,600,213 211,729,742 19,485 2,697,300 1,971,416 553,000 55,552,489 26,073,972 20,593,985 6,176,183 422,929 10,959,083 * 125,019,842 Grand total.. Group Group Group Group 3.65 p< 3 per cent. 3 J per cent. cent. I... II.. III. IV.. GROUP I.-CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1910. 1 New York, N. Y 2 Chicago 111 3 PMhufofplifo pft 4 5 6 7 8 9 10 11 1? 13 14 ...... $20,000 $196,647,652 $99,541,875 $6,236,900 $3,677,525 $9,495,500 $121,845,083 $1,012,242,956 $271,579,258 $303,199,158 3,099 69,467,343 3,247,000 17,546,454 2,122,265 92,386,161 39,366 40,064,700 23,000 98,441,166 16,355,166 41,959,000 3,9S1,000 600,000 1,880,000 1,871,000 20,083,312 28,415,312 50,340,325 29,000 4,676,466 60,099,431 115,074,489 $535,333 2,340,000 l,70S,OS3 121,000 10,695,021 309,000 Cleveland, O h i o . . . . . . . . T ... Baltimore', M d . . . . . . . . . . . . . . Pittsburgh, Pa Detroit, Mich Buffalo) N. Y. 42,302,522 61,983,483 56,392,853 13,771,533 26,971,130 f?^iT» Fmncfcwx>, C^lr....r , . . Milwaukee, wis Cincinnati, O h i o . . . . . . . . . . . . Newark, N.J 16,263,500 12,056,112 62,482,072 38,097,621 1ft 16 Washington, D. C 17 Los Angeles) Cal 18 \firiTieapoifc, Minn.......... 44,600,400 6,163,190 7,807,322 415,666 12,301,375 31,998,275 9,284,000 29,393,438 100,000 5,545,472 12,342,693 3,552,703 4,621,200< 170,004 4,358,791 6,391,000 4,775,139 129,578 3,443,500 6,130,275 80,666 2,232,334 23,010,739 28,969,386 2,130,000 7,510,000 7,278,000 675,100 29,192,521 500,000 12,320,000 634,500 2,249,807 663.4S1 395,145 70,000 450,000 23,435,759 7,518,114 354,308 36,462,580 12,786,379 21,412,337 17,084,932 9,492,100 1,070,000 4,053,681 13,084,072 10,726,950 4,031,937 52,550 314,865 19,157 186,100 1,220,000 19,476 505,962 15,815 200,000 117,000 407,434 14,000 3,650 203 5,037,399 3,294,279 3,863,500 U,55S 729,196 1,230,487 GROUP II.—CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1910. Jersey City, N. J.. Kansas City, Mo.. Seattle, Wash Indianapolis, Ind. Providence, R . I . . $21,892,482 8,057,648 28,793,141 4,388,300 19,401,391 Louisville, Ky..., Rochester, N. YSt. Paul, Minn... Denver, Colo...., Portland, Oreg... 12,999,700 13,784,827 12,158,031 5,983,200 15,034,490 Columbus. Ohio Toledo, Ohio Atlanta, Ga Oakland, Cal Worcester, Mass 15,278,124 10,949,077 5,348,448 4,472,162 10,030,025 Syracuse, N . Y New Haven, Conn.. Birmingham, Ala... Memphis, Tenn Scranton, Pa 9,833,621 3,985,500 6,346,996 10,205,380 3,409,743 Richmond, Va , Paterson, N. J Omaha, Nebr. Fall River, Mass.... 11,214,259 4,535,339 8,026,000 7,293,243 5,191,289 3,582,300 5,679,290 4,122,690 Dayton, Ohio Grand Rapids, Mich.. Nashville, Tenn Lowell, Mass Cambridge, Mass Spokane, Wash Bridgeport, Conn Albany, N . Y , 11,699,850 7,664,328 2,198,600 5,095,830 $3,970,352 2,144,000 4,183,000 72,000 $6,091,000 127,500 6,971,078 22,800 $30,000 1,159.380 47,000 120,000 3,545,000 224,000 250,000 974,000 849,000 1,267,000 1,428,700 5,260,000 15,000 1,065,000 41,331 3,9S2,900 6,063,990 12,515,400 5,066,195 1,522,000 1,197,000 5,249,325 1,045,600 1,174,000 2,344,500 3,221,962 660,300 388,896 355,500 53,200 2,952,026 1,996,000 3,000 3,698,500 1,696,500 2,245,575 31,000 4,242,000 656,000 163,293 55,000 3,442,325 89,780 101,383 120,000 1,126,000 3,987,000 109,500 1,122,744 562,31* 1,460,000 50,000 74,300 63,700 48,500 2,637,250 9,427,975 2,798,526 2,579,000 4,263,000 83,493 150,000 364,000 130,000 70,000 265,115 3,009,800 1,050,300 2,812,000 2,536,920 45,400 2,395,000 2,117,000 143,150 1,567,810 12,690 303,700 14,000 272,590 36,000 5,296,250 5,560,100 580,000 1,247,100 3,231,285 2,420,000 33,500 210,500 1,000 40,000 25,000 4,118,435 5,000 270,000 $10,128,8*5 3,385,000 3,715,000 2,169,500 9,910,391 $642,535 1,900,000 $4,066,000 2,077,000 5,167,000 218,000 400,000 2,765,400 8,136,000 99,000 25,000 1,294,000 1,018,000 4,780,300 1,000,000 3,146,450 1,696,500 424,000 405,000 100,000 912,000 1,048,886 9,013,300 2,014,827 7,198,500 347,600 3,460,500 $285,000 1 For details, see page 60. $1,050,000 $9,750 9,770,958 1,280,000 "'^ooo' 14,000 1,200,000 7,200 76,782 102,266 $471,148 1,713,725 4,182 29,000 1,702,000 2,000 65,000 25,000 207,000 549,191 363.042 1,013,986 400 2,282,054 2,175,100 531,860 191,589 2,000 1,127,305 718,500 335,393 404,000 101,659 301,272 mm 'h',m 540 5,000 4,000 200 GENERAL TABLES. 211 T A B L E 2 3 . — F U N D E D D E B T , F L O A T I N G D E B T , S P E C I A L A S S E S S M E N T L O A N S , A N D R E V E N U E L O A N S A T CLOSE O F Y E A R , C L A S S I F I E D B Y R A T E O F I N T E R E S T : 1910—Continued. [For a list of the cities arranged alphabetically by states, with the number assigned to each,