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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

..

...
,
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,
,.

..

,
,
,
,

,.

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

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15
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16
16

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-...

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SUMMARIES OP MUNICIPAL FINANCIAL TRANSACTIONS

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16,17

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

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RECEIPTS AND PAYMENTS

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16
16

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17-21

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

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20
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SUMMARIES OP RECEIPTS AND PAYMENTS

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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
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Asset and property accounts
—
Municipal liabilities
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Classification of liabilities
Nominal liabilities
Municipal proprietary interests

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•--.

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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
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SUMMARIES OF THE CONDITION OP MUNICIPAL BUSINESS

DESCRIPTION OP GENERAL TABLES

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21

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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

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~—_™~~—^_..™
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26-86
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87

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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




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FINANCIAL STATISTICS OF CITIES
1910




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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,